id	sid	tid	token	lemma	pos
easat-1670	1	1	edelweiss	edelweiss	PROPN
easat-1670	1	2	applied	apply	VERB
easat-1670	1	3	science	science	NOUN
easat-1670	1	4	and	and	CCONJ
easat-1670	1	5	technology	technology	NOUN
easat-1670	1	6	issn	issn	PROPN
easat-1670	1	7	:	:	PUNCT
easat-1670	1	8	2576	2576	NUM
easat-1670	1	9	-	-	SYM
easat-1670	1	10	8484	8484	NUM
easat-1670	1	11	vol	vol	NOUN
easat-1670	1	12	.	.	PROPN
easat-1670	1	13	8	8	NUM
easat-1670	1	14	,	,	PUNCT
easat-1670	1	15	no	no	INTJ
easat-1670	1	16	.	.	NOUN
easat-1670	1	17	5	5	NUM
easat-1670	1	18	,	,	PUNCT
easat-1670	1	19	131	131	NUM
easat-1670	1	20	-	-	SYM
easat-1670	1	21	143	143	NUM
easat-1670	1	22	2024	2024	NUM
easat-1670	1	23	publisher	publisher	NOUN
easat-1670	1	24	:	:	PUNCT
easat-1670	1	25	learning	learn	VERB
easat-1670	1	26	gate	gate	NOUN
easat-1670	1	27	doi	doi	PROPN
easat-1670	1	28	:	:	PUNCT
easat-1670	1	29	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	1	30	©	©	PROPN
easat-1670	1	31	2024	2024	NUM
easat-1670	1	32	by	by	ADP
easat-1670	1	33	the	the	DET
easat-1670	1	34	authors	author	NOUN
easat-1670	1	35	;	;	PUNCT
easat-1670	1	36	licensee	licensee	PROPN
easat-1670	1	37	learning	learning	NOUN
easat-1670	1	38	gate	gate	NOUN
easat-1670	1	39	©	©	PROPN
easat-1670	1	40	2024	2024	NUM
easat-1670	1	41	by	by	ADP
easat-1670	1	42	the	the	DET
easat-1670	1	43	authors	author	NOUN
easat-1670	1	44	;	;	PUNCT
easat-1670	1	45	licensee	licensee	PROPN
easat-1670	1	46	learning	learn	VERB
easat-1670	1	47	gate	gate	NOUN
easat-1670	1	48	*	*	PUNCT
easat-1670	1	49	correspondence	correspondence	NOUN
easat-1670	1	50	:	:	PUNCT
easat-1670	1	51	mazurina@uitm.edu.my	mazurina@uitm.edu.my	NOUN
easat-1670	1	52	factors	factor	NOUN
easat-1670	1	53	influencing	influence	VERB
easat-1670	1	54	asset	asset	NOUN
easat-1670	1	55	misappropriation	misappropriation	NOUN
easat-1670	1	56	in	in	ADP
easat-1670	1	57	financial	financial	ADJ
easat-1670	1	58	institutions	institution	NOUN
easat-1670	1	59	:	:	PUNCT
easat-1670	1	60	the	the	DET
easat-1670	1	61	application	application	NOUN
easat-1670	1	62	of	of	ADP
easat-1670	1	63	fraud	fraud	NOUN
easat-1670	1	64	diamond	diamond	PROPN
easat-1670	1	65	theory	theory	NOUN
easat-1670	1	66	farah	farah	PROPN
easat-1670	1	67	hanum	hanum	PROPN
easat-1670	1	68	md	md	PROPN
easat-1670	1	69	isa1	isa1	PROPN
easat-1670	1	70	,	,	PUNCT
easat-1670	1	71	norhayati	norhayati	NOUN
easat-1670	1	72	alias2	alias2	NOUN
easat-1670	1	73	,	,	PUNCT
easat-1670	1	74	mazurina	mazurina	PROPN
easat-1670	1	75	mohd	mohd	PROPN
easat-1670	1	76	ali3	ali3	PROPN
easat-1670	1	77	*	*	PROPN
easat-1670	1	78	,	,	PUNCT
easat-1670	1	79	noor	noor	PROPN
easat-1670	1	80	hasniza	hasniza	PROPN
easat-1670	1	81	haron4	haron4	PROPN
easat-1670	1	82	,	,	PUNCT
easat-1670	1	83	raziah	raziah	PROPN
easat-1670	1	84	bi	bi	PROPN
easat-1670	1	85	mohamed	mohamed	PROPN
easat-1670	1	86	sadique5	sadique5	PROPN
easat-1670	1	87	,	,	PUNCT
easat-1670	1	88	noraini	noraini	PROPN
easat-1670	1	89	johan6	johan6	NOUN
easat-1670	1	90	1,2faculty	1,2faculty	NUM
easat-1670	1	91	of	of	ADP
easat-1670	1	92	accountancy	accountancy	NOUN
easat-1670	1	93	,	,	PUNCT
easat-1670	1	94	universiti	universiti	PROPN
easat-1670	1	95	teknologi	teknologi	PROPN
easat-1670	1	96	mara	mara	PROPN
easat-1670	1	97	,	,	PUNCT
easat-1670	1	98	shah	shah	PROPN
easat-1670	1	99	alam	alam	PROPN
easat-1670	1	100	,	,	PUNCT
easat-1670	1	101	malaysia	malaysia	PROPN
easat-1670	1	102	.	.	PUNCT
easat-1670	2	1	3,4faculty	3,4faculty	NUM
easat-1670	2	2	of	of	ADP
easat-1670	2	3	accountancy	accountancy	NOUN
easat-1670	2	4	,	,	PUNCT
easat-1670	2	5	universiti	universiti	PROPN
easat-1670	2	6	teknologi	teknologi	PROPN
easat-1670	2	7	mara	mara	PROPN
easat-1670	2	8	,	,	PUNCT
easat-1670	2	9	cawangan	cawangan	PROPN
easat-1670	2	10	selangor	selangor	PROPN
easat-1670	2	11	,	,	PUNCT
easat-1670	2	12	kampus	kampus	PROPN
easat-1670	2	13	puncak	puncak	PROPN
easat-1670	2	14	alam	alam	PROPN
easat-1670	2	15	,	,	PUNCT
easat-1670	2	16	selangor	selangor	PROPN
easat-1670	2	17	,	,	PUNCT
easat-1670	2	18	malaysia	malaysia	PROPN
easat-1670	2	19	;	;	PUNCT
easat-1670	2	20	mazurina@uitm.edu.my	mazurina@uitm.edu.my	NOUN
easat-1670	2	21	(	(	PUNCT
easat-1670	2	22	m.m.a	m.m.a	NOUN
easat-1670	2	23	)	)	PUNCT
easat-1670	2	24	5faculty	5faculty	NUM
easat-1670	2	25	of	of	ADP
easat-1670	2	26	accountancy	accountancy	NOUN
easat-1670	2	27	,	,	PUNCT
easat-1670	2	28	universiti	universiti	PROPN
easat-1670	2	29	teknologi	teknologi	PROPN
easat-1670	2	30	mara	mara	PROPN
easat-1670	2	31	,	,	PUNCT
easat-1670	2	32	cawangan	cawangan	PROPN
easat-1670	2	33	negeri	negeri	PROPN
easat-1670	2	34	sembilan	sembilan	PROPN
easat-1670	2	35	,	,	PUNCT
easat-1670	2	36	malaysia	malaysia	PROPN
easat-1670	2	37	.	.	PUNCT
easat-1670	3	1	6tnb	6tnb	NUM
easat-1670	3	2	integrated	integrate	VERB
easat-1670	3	3	learning	learning	NOUN
easat-1670	3	4	solution	solution	NOUN
easat-1670	3	5	sdn	sdn	PROPN
easat-1670	3	6	.	.	PUNCT
easat-1670	4	1	bhd	bhd	PROPN
easat-1670	4	2	.	.	PROPN
easat-1670	4	3	,	,	PUNCT
easat-1670	4	4	bandar	bandar	PROPN
easat-1670	4	5	baru	baru	PROPN
easat-1670	4	6	bangi	bangi	PROPN
easat-1670	4	7	,	,	PUNCT
easat-1670	4	8	selangor	selangor	PROPN
easat-1670	4	9	,	,	PUNCT
easat-1670	4	10	malaysia	malaysia	PROPN
easat-1670	4	11	.	.	PUNCT
easat-1670	5	1	abstract	abstract	ADJ
easat-1670	5	2	:	:	PUNCT
easat-1670	5	3	fraud	fraud	NOUN
easat-1670	5	4	cases	case	NOUN
easat-1670	5	5	in	in	ADP
easat-1670	5	6	financial	financial	ADJ
easat-1670	5	7	institutions	institution	NOUN
easat-1670	5	8	have	have	AUX
easat-1670	5	9	increased	increase	VERB
easat-1670	5	10	globally	globally	ADV
easat-1670	5	11	in	in	ADP
easat-1670	5	12	recent	recent	ADJ
easat-1670	5	13	years	year	NOUN
easat-1670	5	14	and	and	CCONJ
easat-1670	5	15	malaysia	malaysia	PROPN
easat-1670	5	16	is	be	AUX
easat-1670	5	17	no	no	DET
easat-1670	5	18	exception	exception	NOUN
easat-1670	5	19	.	.	PUNCT
easat-1670	6	1	internal	internal	ADJ
easat-1670	6	2	actors	actor	NOUN
easat-1670	6	3	committed	commit	VERB
easat-1670	6	4	the	the	DET
easat-1670	6	5	most	most	ADJ
easat-1670	6	6	frauds	fraud	NOUN
easat-1670	6	7	,	,	PUNCT
easat-1670	6	8	causing	cause	VERB
easat-1670	6	9	69	69	NUM
easat-1670	6	10	%	%	NOUN
easat-1670	6	11	of	of	ADP
easat-1670	6	12	organisations	organisation	NOUN
easat-1670	6	13	to	to	PART
easat-1670	6	14	suffer	suffer	VERB
easat-1670	6	15	from	from	ADP
easat-1670	6	16	their	their	PRON
easat-1670	6	17	actions	action	NOUN
easat-1670	6	18	,	,	PUNCT
easat-1670	6	19	as	as	SCONJ
easat-1670	6	20	compared	compare	VERB
easat-1670	6	21	to	to	ADP
easat-1670	6	22	only	only	ADV
easat-1670	6	23	17	17	NUM
easat-1670	6	24	%	%	NOUN
easat-1670	6	25	organisations	organisation	NOUN
easat-1670	6	26	dealing	deal	VERB
easat-1670	6	27	with	with	ADP
easat-1670	6	28	frauds	fraud	NOUN
easat-1670	6	29	caused	cause	VERB
easat-1670	6	30	by	by	ADP
easat-1670	6	31	external	external	ADJ
easat-1670	6	32	actors	actor	NOUN
easat-1670	6	33	.	.	PUNCT
easat-1670	7	1	moving	move	VERB
easat-1670	7	2	towards	towards	ADP
easat-1670	7	3	the	the	DET
easat-1670	7	4	future	future	NOUN
easat-1670	7	5	,	,	PUNCT
easat-1670	7	6	a	a	DET
easat-1670	7	7	greatest	great	ADJ
easat-1670	7	8	concern	concern	NOUN
easat-1670	7	9	of	of	ADP
easat-1670	7	10	fraud	fraud	NOUN
easat-1670	7	11	in	in	ADP
easat-1670	7	12	malaysia	malaysia	PROPN
easat-1670	7	13	revolves	revolve	VERB
easat-1670	7	14	around	around	ADP
easat-1670	7	15	asset	asset	NOUN
easat-1670	7	16	misappropriations	misappropriation	NOUN
easat-1670	7	17	.	.	PUNCT
easat-1670	8	1	it	it	PRON
easat-1670	8	2	is	be	AUX
easat-1670	8	3	necessary	necessary	ADJ
easat-1670	8	4	to	to	PART
easat-1670	8	5	understand	understand	VERB
easat-1670	8	6	why	why	SCONJ
easat-1670	8	7	people	people	NOUN
easat-1670	8	8	commit	commit	VERB
easat-1670	8	9	fraud	fraud	NOUN
easat-1670	8	10	to	to	PART
easat-1670	8	11	reduce	reduce	VERB
easat-1670	8	12	the	the	DET
easat-1670	8	13	number	number	NOUN
easat-1670	8	14	of	of	ADP
easat-1670	8	15	asset	asset	NOUN
easat-1670	8	16	misappropriation	misappropriation	NOUN
easat-1670	8	17	occurrences	occurrence	NOUN
easat-1670	8	18	.	.	PUNCT
easat-1670	9	1	thus	thus	ADV
easat-1670	9	2	,	,	PUNCT
easat-1670	9	3	the	the	DET
easat-1670	9	4	research	research	NOUN
easat-1670	9	5	aims	aim	VERB
easat-1670	9	6	to	to	PART
easat-1670	9	7	investigate	investigate	VERB
easat-1670	9	8	factors	factor	NOUN
easat-1670	9	9	influencing	influence	VERB
easat-1670	9	10	asset	asset	NOUN
easat-1670	9	11	misappropriation	misappropriation	NOUN
easat-1670	9	12	in	in	ADP
easat-1670	9	13	financial	financial	ADJ
easat-1670	9	14	institutions	institution	NOUN
easat-1670	9	15	.	.	PUNCT
easat-1670	10	1	the	the	DET
easat-1670	10	2	research	research	NOUN
easat-1670	10	3	suggested	suggest	VERB
easat-1670	10	4	elements	element	NOUN
easat-1670	10	5	in	in	ADP
easat-1670	10	6	the	the	DET
easat-1670	10	7	fraud	fraud	NOUN
easat-1670	10	8	diamond	diamond	NOUN
easat-1670	10	9	theory	theory	NOUN
easat-1670	10	10	as	as	ADP
easat-1670	10	11	influencing	influence	VERB
easat-1670	10	12	factors	factor	NOUN
easat-1670	10	13	,	,	PUNCT
easat-1670	10	14	namely	namely	ADV
easat-1670	10	15	pressure	pressure	NOUN
easat-1670	10	16	,	,	PUNCT
easat-1670	10	17	opportunity	opportunity	NOUN
easat-1670	10	18	,	,	PUNCT
easat-1670	10	19	rationalization	rationalization	NOUN
easat-1670	10	20	,	,	PUNCT
easat-1670	10	21	and	and	CCONJ
easat-1670	10	22	capability	capability	NOUN
easat-1670	10	23	.	.	PUNCT
easat-1670	11	1	data	datum	NOUN
easat-1670	11	2	for	for	ADP
easat-1670	11	3	the	the	DET
easat-1670	11	4	research	research	NOUN
easat-1670	11	5	was	be	AUX
easat-1670	11	6	obtained	obtain	VERB
easat-1670	11	7	from	from	ADP
easat-1670	11	8	a	a	DET
easat-1670	11	9	survey	survey	NOUN
easat-1670	11	10	questionnaire	questionnaire	NOUN
easat-1670	11	11	that	that	PRON
easat-1670	11	12	polled	poll	VERB
easat-1670	11	13	public	public	ADJ
easat-1670	11	14	attitudes	attitude	NOUN
easat-1670	11	15	with	with	ADP
easat-1670	11	16	regards	regard	NOUN
easat-1670	11	17	to	to	ADP
easat-1670	11	18	the	the	DET
easat-1670	11	19	selected	select	VERB
easat-1670	11	20	factors	factor	NOUN
easat-1670	11	21	influencing	influence	VERB
easat-1670	11	22	asset	asset	NOUN
easat-1670	11	23	misappropriation	misappropriation	NOUN
easat-1670	11	24	occurrences	occurrence	NOUN
easat-1670	11	25	.	.	PUNCT
easat-1670	12	1	111	111	NUM
easat-1670	12	2	respondents	respondent	NOUN
easat-1670	12	3	participated	participate	VERB
easat-1670	12	4	in	in	ADP
easat-1670	12	5	the	the	DET
easat-1670	12	6	survey	survey	NOUN
easat-1670	12	7	,	,	PUNCT
easat-1670	12	8	for	for	ADP
easat-1670	12	9	which	which	PRON
easat-1670	12	10	the	the	DET
easat-1670	12	11	findings	finding	NOUN
easat-1670	12	12	showed	show	VERB
easat-1670	12	13	that	that	SCONJ
easat-1670	12	14	only	only	ADJ
easat-1670	12	15	pressure	pressure	NOUN
easat-1670	12	16	and	and	CCONJ
easat-1670	12	17	capability	capability	NOUN
easat-1670	12	18	had	have	VERB
easat-1670	12	19	a	a	DET
easat-1670	12	20	significant	significant	ADJ
easat-1670	12	21	relationship	relationship	NOUN
easat-1670	12	22	with	with	ADP
easat-1670	12	23	asset	asset	NOUN
easat-1670	12	24	misappropriation	misappropriation	NOUN
easat-1670	12	25	.	.	PUNCT
easat-1670	13	1	opportunity	opportunity	NOUN
easat-1670	13	2	and	and	CCONJ
easat-1670	13	3	rationalisation	rationalisation	NOUN
easat-1670	13	4	were	be	AUX
easat-1670	13	5	found	find	VERB
easat-1670	13	6	to	to	PART
easat-1670	13	7	have	have	VERB
easat-1670	13	8	no	no	DET
easat-1670	13	9	significant	significant	ADJ
easat-1670	13	10	relationship	relationship	NOUN
easat-1670	13	11	with	with	ADP
easat-1670	13	12	asset	asset	NOUN
easat-1670	13	13	misappropriation	misappropriation	NOUN
easat-1670	13	14	.	.	PUNCT
easat-1670	14	1	this	this	PRON
easat-1670	14	2	implies	imply	VERB
easat-1670	14	3	that	that	SCONJ
easat-1670	14	4	personal	personal	ADJ
easat-1670	14	5	integrity	integrity	NOUN
easat-1670	14	6	is	be	AUX
easat-1670	14	7	a	a	DET
easat-1670	14	8	more	more	ADV
easat-1670	14	9	critical	critical	ADJ
easat-1670	14	10	issue	issue	NOUN
easat-1670	14	11	,	,	PUNCT
easat-1670	14	12	as	as	SCONJ
easat-1670	14	13	compared	compare	VERB
easat-1670	14	14	to	to	ADP
easat-1670	14	15	rationalisation	rationalisation	NOUN
easat-1670	14	16	.	.	PUNCT
easat-1670	15	1	the	the	DET
easat-1670	15	2	research	research	NOUN
easat-1670	15	3	is	be	AUX
easat-1670	15	4	hoped	hope	VERB
easat-1670	15	5	to	to	PART
easat-1670	15	6	help	help	VERB
easat-1670	15	7	financial	financial	ADJ
easat-1670	15	8	institutions	institution	NOUN
easat-1670	15	9	by	by	ADP
easat-1670	15	10	assisting	assist	VERB
easat-1670	15	11	banking	banking	NOUN
easat-1670	15	12	and	and	CCONJ
easat-1670	15	13	financial	financial	ADJ
easat-1670	15	14	sectors	sector	NOUN
easat-1670	15	15	,	,	PUNCT
easat-1670	15	16	as	as	ADV
easat-1670	15	17	well	well	ADV
easat-1670	15	18	as	as	ADP
easat-1670	15	19	policymakers	policymaker	NOUN
easat-1670	15	20	in	in	ADP
easat-1670	15	21	managing	manage	VERB
easat-1670	15	22	risks	risk	NOUN
easat-1670	15	23	of	of	ADP
easat-1670	15	24	fraud	fraud	NOUN
easat-1670	15	25	and	and	CCONJ
easat-1670	15	26	developing	develop	VERB
easat-1670	15	27	policies	policy	NOUN
easat-1670	15	28	to	to	PART
easat-1670	15	29	reduce	reduce	VERB
easat-1670	15	30	operational	operational	ADJ
easat-1670	15	31	risk	risk	NOUN
easat-1670	15	32	.	.	PUNCT
easat-1670	16	1	keywords	keyword	NOUN
easat-1670	16	2	:	:	PUNCT
easat-1670	16	3	asset	asset	NOUN
easat-1670	16	4	misappropriation	misappropriation	NOUN
easat-1670	16	5	,	,	PUNCT
easat-1670	16	6	financial	financial	ADJ
easat-1670	16	7	institution	institution	NOUN
easat-1670	16	8	,	,	PUNCT
easat-1670	16	9	fraud	fraud	NOUN
easat-1670	16	10	diamond	diamond	NOUN
easat-1670	16	11	theory	theory	NOUN
easat-1670	16	12	,	,	PUNCT
easat-1670	16	13	risk	risk	NOUN
easat-1670	16	14	,	,	PUNCT
easat-1670	16	15	economy	economy	NOUN
easat-1670	16	16	.	.	PUNCT
easat-1670	17	1	1	1	X
easat-1670	17	2	.	.	X
easat-1670	17	3	introduction	introduction	NOUN
easat-1670	17	4	lin	lin	PROPN
easat-1670	17	5	(	(	PUNCT
easat-1670	17	6	2012	2012	NUM
easat-1670	17	7	)	)	PUNCT
easat-1670	17	8	and	and	CCONJ
easat-1670	17	9	bank	bank	PROPN
easat-1670	17	10	negara	negara	PROPN
easat-1670	17	11	malaysia	malaysia	PROPN
easat-1670	17	12	(	(	PUNCT
easat-1670	17	13	bnm	bnm	PROPN
easat-1670	17	14	,	,	PUNCT
easat-1670	17	15	2011	2011	NUM
easat-1670	17	16	)	)	PUNCT
easat-1670	17	17	reported	report	VERB
easat-1670	17	18	on	on	ADP
easat-1670	17	19	the	the	DET
easat-1670	17	20	importance	importance	NOUN
easat-1670	17	21	of	of	ADP
easat-1670	17	22	financial	financial	ADJ
easat-1670	17	23	sectors	sector	NOUN
easat-1670	17	24	to	to	PART
easat-1670	17	25	support	support	VERB
easat-1670	17	26	economic	economic	ADJ
easat-1670	17	27	growth	growth	NOUN
easat-1670	17	28	and	and	CCONJ
easat-1670	17	29	facilitate	facilitate	VERB
easat-1670	17	30	the	the	DET
easat-1670	17	31	transition	transition	NOUN
easat-1670	17	32	of	of	ADP
easat-1670	17	33	economy	economy	NOUN
easat-1670	17	34	into	into	ADP
easat-1670	17	35	a	a	DET
easat-1670	17	36	next	next	ADJ
easat-1670	17	37	phase	phase	NOUN
easat-1670	17	38	of	of	ADP
easat-1670	17	39	development	development	NOUN
easat-1670	17	40	by	by	ADP
easat-1670	17	41	offering	offer	VERB
easat-1670	17	42	competitive	competitive	ADJ
easat-1670	17	43	prices	price	NOUN
easat-1670	17	44	,	,	PUNCT
easat-1670	17	45	high	high	ADJ
easat-1670	17	46	-	-	PUNCT
easat-1670	17	47	value	value	NOUN
easat-1670	17	48	-	-	PUNCT
easat-1670	17	49	added	add	VERB
easat-1670	17	50	financial	financial	ADJ
easat-1670	17	51	products	product	NOUN
easat-1670	17	52	and	and	CCONJ
easat-1670	17	53	services	service	NOUN
easat-1670	17	54	,	,	PUNCT
easat-1670	17	55	as	as	ADV
easat-1670	17	56	well	well	ADV
easat-1670	17	57	as	as	ADP
easat-1670	17	58	speeding	speed	VERB
easat-1670	17	59	up	up	ADP
easat-1670	17	60	new	new	ADJ
easat-1670	17	61	economic	economic	ADJ
easat-1670	17	62	sectors	sector	NOUN
easat-1670	17	63	.	.	PUNCT
easat-1670	18	1	the	the	DET
easat-1670	18	2	malaysian	malaysian	ADJ
easat-1670	18	3	government	government	NOUN
easat-1670	18	4	has	have	AUX
easat-1670	18	5	introduced	introduce	VERB
easat-1670	18	6	the	the	DET
easat-1670	18	7	financial	financial	ADJ
easat-1670	18	8	sector	sector	NOUN
easat-1670	18	9	blueprint	blueprint	NOUN
easat-1670	18	10	20112020	20112020	NUM
easat-1670	18	11	,	,	PUNCT
easat-1670	18	12	which	which	PRON
easat-1670	18	13	promotes	promote	VERB
easat-1670	18	14	malaysia	malaysia	PROPN
easat-1670	18	15	's	's	PART
easat-1670	18	16	high	high	ADJ
easat-1670	18	17	-	-	PUNCT
easat-1670	18	18	value	value	NOUN
easat-1670	18	19	,	,	PUNCT
easat-1670	18	20	high	high	ADJ
easat-1670	18	21	-	-	PUNCT
easat-1670	18	22	income	income	NOUN
easat-1670	18	23	economy	economy	NOUN
easat-1670	18	24	and	and	CCONJ
easat-1670	18	25	growth	growth	NOUN
easat-1670	18	26	creation	creation	NOUN
easat-1670	18	27	based	base	VERB
easat-1670	18	28	on	on	ADP
easat-1670	18	29	productivity	productivity	NOUN
easat-1670	18	30	gains	gain	NOUN
easat-1670	18	31	and	and	CCONJ
easat-1670	18	32	innovation	innovation	NOUN
easat-1670	18	33	that	that	PRON
easat-1670	18	34	is	be	AUX
easat-1670	18	35	inclusive	inclusive	ADJ
easat-1670	18	36	,	,	PUNCT
easat-1670	18	37	stable	stable	ADJ
easat-1670	18	38	,	,	PUNCT
easat-1670	18	39	and	and	CCONJ
easat-1670	18	40	sustainable	sustainable	ADJ
easat-1670	18	41	,	,	PUNCT
easat-1670	18	42	while	while	SCONJ
easat-1670	18	43	also	also	ADV
easat-1670	18	44	playing	play	VERB
easat-1670	18	45	an	an	DET
easat-1670	18	46	increasingly	increasingly	ADV
easat-1670	18	47	important	important	ADJ
easat-1670	18	48	role	role	NOUN
easat-1670	18	49	to	to	PART
easat-1670	18	50	meet	meet	VERB
easat-1670	18	51	with	with	ADP
easat-1670	18	52	asia	asia	PROPN
easat-1670	18	53	’s	’s	PART
easat-1670	18	54	rising	rise	VERB
easat-1670	18	55	financial	financial	ADJ
easat-1670	18	56	needs	need	NOUN
easat-1670	18	57	(	(	PUNCT
easat-1670	18	58	bnm	bnm	PROPN
easat-1670	18	59	,	,	PUNCT
easat-1670	18	60	2011	2011	NUM
easat-1670	18	61	)	)	PUNCT
easat-1670	18	62	.	.	PUNCT
easat-1670	19	1	in	in	ADP
easat-1670	19	2	this	this	DET
easat-1670	19	3	decade	decade	NOUN
easat-1670	19	4	,	,	PUNCT
easat-1670	19	5	the	the	DET
easat-1670	19	6	financial	financial	ADJ
easat-1670	19	7	system	system	NOUN
easat-1670	19	8	is	be	AUX
easat-1670	19	9	expected	expect	VERB
easat-1670	19	10	to	to	PART
easat-1670	19	11	grow	grow	VERB
easat-1670	19	12	at	at	ADP
easat-1670	19	13	an	an	DET
easat-1670	19	14	annual	annual	ADJ
easat-1670	19	15	rate	rate	NOUN
easat-1670	19	16	of	of	ADP
easat-1670	19	17	8	8	NUM
easat-1670	19	18	to	to	PART
easat-1670	19	19	11	11	NUM
easat-1670	19	20	percent	percent	NOUN
easat-1670	19	21	,	,	PUNCT
easat-1670	19	22	increasing	increase	VERB
easat-1670	19	23	the	the	DET
easat-1670	19	24	financial	financial	ADJ
easat-1670	19	25	system	system	NOUN
easat-1670	19	26	's	's	PART
easat-1670	19	27	depth	depth	NOUN
easat-1670	19	28	to	to	ADP
easat-1670	19	29	six	six	NUM
easat-1670	19	30	times	time	NOUN
easat-1670	19	31	of	of	ADP
easat-1670	19	32	its	its	PRON
easat-1670	19	33	gross	gross	ADJ
easat-1670	19	34	domestic	domestic	ADJ
easat-1670	19	35	products	product	NOUN
easat-1670	19	36	(	(	PUNCT
easat-1670	19	37	gdp	gdp	NOUN
easat-1670	19	38	)	)	PUNCT
easat-1670	19	39	in	in	ADP
easat-1670	19	40	2020	2020	NUM
easat-1670	19	41	(	(	PUNCT
easat-1670	19	42	2010	2010	NUM
easat-1670	19	43	:	:	PUNCT
easat-1670	19	44	4.3	4.3	NUM
easat-1670	19	45	times	times	PROPN
easat-1670	19	46	gdp	gdp	PROPN
easat-1670	19	47	)	)	PUNCT
easat-1670	19	48	.	.	PUNCT
easat-1670	20	1	as	as	ADP
easat-1670	20	2	a	a	DET
easat-1670	20	3	result	result	NOUN
easat-1670	20	4	,	,	PUNCT
easat-1670	20	5	financial	financial	ADJ
easat-1670	20	6	institutions	institution	NOUN
easat-1670	20	7	play	play	VERB
easat-1670	20	8	a	a	DET
easat-1670	20	9	crucial	crucial	ADJ
easat-1670	20	10	role	role	NOUN
easat-1670	20	11	in	in	ADP
easat-1670	20	12	ensuring	ensure	VERB
easat-1670	20	13	economic	economic	ADJ
easat-1670	20	14	growth	growth	NOUN
easat-1670	20	15	and	and	CCONJ
easat-1670	20	16	country	country	NOUN
easat-1670	20	17	development	development	NOUN
easat-1670	20	18	.	.	PUNCT
easat-1670	21	1	there	there	PRON
easat-1670	21	2	are	be	VERB
easat-1670	21	3	two	two	NUM
easat-1670	21	4	main	main	ADJ
easat-1670	21	5	categories	category	NOUN
easat-1670	21	6	of	of	ADP
easat-1670	21	7	banking	banking	NOUN
easat-1670	21	8	fraud	fraud	NOUN
easat-1670	21	9	,	,	PUNCT
easat-1670	21	10	namely	namely	ADV
easat-1670	21	11	external	external	ADJ
easat-1670	21	12	and	and	CCONJ
easat-1670	21	13	internal	internal	ADJ
easat-1670	21	14	fraud	fraud	NOUN
easat-1670	21	15	(	(	PUNCT
easat-1670	21	16	acfe	acfe	NOUN
easat-1670	21	17	,	,	PUNCT
easat-1670	21	18	2011	2011	NUM
easat-1670	21	19	;	;	PUNCT
easat-1670	21	20	pwc	pwc	PROPN
easat-1670	21	21	,	,	PUNCT
easat-1670	21	22	2018	2018	NUM
easat-1670	21	23	)	)	PUNCT
easat-1670	21	24	.	.	PUNCT
easat-1670	22	1	internal	internal	ADJ
easat-1670	22	2	fraud	fraud	NOUN
easat-1670	22	3	refers	refer	VERB
easat-1670	22	4	to	to	ADP
easat-1670	22	5	workers	worker	NOUN
easat-1670	22	6	who	who	PRON
easat-1670	22	7	steal	steal	VERB
easat-1670	22	8	cash	cash	NOUN
easat-1670	22	9	or	or	CCONJ
easat-1670	22	10	inventory	inventory	NOUN
easat-1670	22	11	from	from	ADP
easat-1670	22	12	their	their	PRON
easat-1670	22	13	organisation	organisation	NOUN
easat-1670	22	14	or	or	CCONJ
easat-1670	22	15	other	other	ADJ
easat-1670	22	16	staff	staff	NOUN
easat-1670	22	17	;	;	PUNCT
easat-1670	22	18	or	or	CCONJ
easat-1670	22	19	they	they	PRON
easat-1670	22	20	allow	allow	VERB
easat-1670	22	21	other	other	ADJ
easat-1670	22	22	workers	worker	NOUN
easat-1670	22	23	to	to	PART
easat-1670	22	24	steal	steal	VERB
easat-1670	22	25	.	.	PUNCT
easat-1670	23	1	internal	internal	ADJ
easat-1670	23	2	fraud	fraud	NOUN
easat-1670	23	3	was	be	AUX
easat-1670	23	4	also	also	ADV
easat-1670	23	5	defined	define	VERB
easat-1670	23	6	by	by	ADP
easat-1670	23	7	the	the	DET
easat-1670	23	8	association	association	NOUN
easat-1670	23	9	of	of	ADP
easat-1670	23	10	132	132	NUM
easat-1670	23	11	edelweiss	edelweiss	PROPN
easat-1670	23	12	applied	apply	VERB
easat-1670	23	13	science	science	NOUN
easat-1670	23	14	and	and	CCONJ
easat-1670	23	15	technology	technology	NOUN
easat-1670	23	16	issn	issn	PROPN
easat-1670	23	17	:	:	PUNCT
easat-1670	23	18	2576	2576	NUM
easat-1670	23	19	-	-	SYM
easat-1670	23	20	8484	8484	NUM
easat-1670	23	21	vol	vol	NOUN
easat-1670	23	22	.	.	PROPN
easat-1670	24	1	8	8	NUM
easat-1670	24	2	,	,	PUNCT
easat-1670	24	3	no	no	INTJ
easat-1670	24	4	.	.	NOUN
easat-1670	24	5	5	5	NUM
easat-1670	24	6	:	:	SYM
easat-1670	24	7	131	131	NUM
easat-1670	24	8	-	-	SYM
easat-1670	24	9	143	143	NUM
easat-1670	24	10	,	,	PUNCT
easat-1670	24	11	2024	2024	NUM
easat-1670	24	12	doi	doi	NOUN
easat-1670	24	13	:	:	PUNCT
easat-1670	24	14	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	24	15	©	©	PROPN
easat-1670	24	16	2024	2024	NUM
easat-1670	24	17	by	by	ADP
easat-1670	24	18	the	the	DET
easat-1670	24	19	authors	author	NOUN
easat-1670	24	20	;	;	PUNCT
easat-1670	24	21	licensee	licensee	PROPN
easat-1670	24	22	learning	learning	PROPN
easat-1670	24	23	gate	gate	NOUN
easat-1670	24	24	certified	certify	VERB
easat-1670	24	25	fraud	fraud	NOUN
easat-1670	24	26	examiners	examiner	NOUN
easat-1670	24	27	(	(	PUNCT
easat-1670	24	28	acfe	acfe	NOUN
easat-1670	24	29	)	)	PUNCT
easat-1670	24	30	as	as	ADP
easat-1670	24	31	occupational	occupational	ADJ
easat-1670	24	32	fraud	fraud	NOUN
easat-1670	24	33	and	and	CCONJ
easat-1670	24	34	abuse	abuse	NOUN
easat-1670	24	35	fraud	fraud	NOUN
easat-1670	24	36	(	(	PUNCT
easat-1670	24	37	acfe	acfe	NOUN
easat-1670	24	38	,	,	PUNCT
easat-1670	24	39	2020	2020	NUM
easat-1670	24	40	)	)	PUNCT
easat-1670	24	41	.	.	PUNCT
easat-1670	25	1	in	in	ADP
easat-1670	25	2	the	the	DET
easat-1670	25	3	case	case	NOUN
easat-1670	25	4	of	of	ADP
easat-1670	25	5	malaysia	malaysia	PROPN
easat-1670	25	6	,	,	PUNCT
easat-1670	25	7	menezes	menezes	PROPN
easat-1670	25	8	(	(	PUNCT
easat-1670	25	9	2014	2014	NUM
easat-1670	25	10	)	)	PUNCT
easat-1670	25	11	reported	report	VERB
easat-1670	25	12	that	that	SCONJ
easat-1670	25	13	an	an	DET
easat-1670	25	14	employee	employee	NOUN
easat-1670	25	15	of	of	ADP
easat-1670	25	16	a	a	DET
easat-1670	25	17	bank	bank	NOUN
easat-1670	25	18	was	be	AUX
easat-1670	25	19	involved	involve	VERB
easat-1670	25	20	with	with	ADP
easat-1670	25	21	fraudulent	fraudulent	ADJ
easat-1670	25	22	misconduct	misconduct	NOUN
easat-1670	25	23	in	in	ADP
easat-1670	25	24	2014	2014	NUM
easat-1670	25	25	,	,	PUNCT
easat-1670	25	26	for	for	ADP
easat-1670	25	27	which	which	PRON
easat-1670	25	28	this	this	DET
easat-1670	25	29	employee	employee	NOUN
easat-1670	25	30	faced	face	VERB
easat-1670	25	31	12	12	NUM
easat-1670	25	32	charges	charge	NOUN
easat-1670	25	33	of	of	ADP
easat-1670	25	34	theft	theft	NOUN
easat-1670	25	35	amounting	amount	VERB
easat-1670	25	36	$	$	SYM
easat-1670	25	37	35,000	35,000	NUM
easat-1670	25	38	(	(	PUNCT
easat-1670	25	39	rm110,600	rm110,600	PROPN
easat-1670	25	40	)	)	PUNCT
easat-1670	25	41	.	.	PUNCT
easat-1670	26	1	the	the	DET
easat-1670	26	2	employee	employee	NOUN
easat-1670	26	3	was	be	AUX
easat-1670	26	4	caught	catch	VERB
easat-1670	26	5	transferring	transfer	VERB
easat-1670	26	6	money	money	NOUN
easat-1670	26	7	from	from	ADP
easat-1670	26	8	accounts	account	NOUN
easat-1670	26	9	of	of	ADP
easat-1670	26	10	customers	customer	NOUN
easat-1670	26	11	who	who	PRON
easat-1670	26	12	were	be	AUX
easat-1670	26	13	victims	victim	NOUN
easat-1670	26	14	of	of	ADP
easat-1670	26	15	the	the	DET
easat-1670	26	16	mh370	mh370	PROPN
easat-1670	26	17	tragedy	tragedy	NOUN
easat-1670	26	18	.	.	PUNCT
easat-1670	27	1	furthermore	furthermore	ADV
easat-1670	27	2	,	,	PUNCT
easat-1670	27	3	bernama	bernama	PROPN
easat-1670	27	4	(	(	PUNCT
easat-1670	27	5	2013	2013	NUM
easat-1670	27	6	)	)	PUNCT
easat-1670	27	7	reported	report	VERB
easat-1670	27	8	that	that	SCONJ
easat-1670	27	9	malaysian	malaysian	ADJ
easat-1670	27	10	banks	bank	NOUN
easat-1670	27	11	have	have	AUX
easat-1670	27	12	suffered	suffer	VERB
easat-1670	27	13	a	a	DET
easat-1670	27	14	loss	loss	NOUN
easat-1670	27	15	amounting	amount	VERB
easat-1670	27	16	to	to	PART
easat-1670	27	17	rm789	rm789	VERB
easat-1670	27	18	million	million	NUM
easat-1670	27	19	,	,	PUNCT
easat-1670	27	20	which	which	PRON
easat-1670	27	21	is	be	AUX
easat-1670	27	22	approximately	approximately	ADV
easat-1670	27	23	usd	usd	NOUN
easat-1670	27	24	185	185	NUM
easat-1670	27	25	million	million	NUM
easat-1670	27	26	,	,	PUNCT
easat-1670	27	27	due	due	ADP
easat-1670	27	28	to	to	ADP
easat-1670	27	29	banking	banking	NOUN
easat-1670	27	30	fraud	fraud	NOUN
easat-1670	27	31	for	for	ADP
easat-1670	27	32	the	the	DET
easat-1670	27	33	years	year	NOUN
easat-1670	27	34	2008	2008	NUM
easat-1670	27	35	and	and	CCONJ
easat-1670	27	36	2013	2013	NUM
easat-1670	27	37	.	.	PUNCT
easat-1670	28	1	a	a	DET
easat-1670	28	2	majority	majority	NOUN
easat-1670	28	3	of	of	ADP
easat-1670	28	4	banking	banking	NOUN
easat-1670	28	5	fraud	fraud	NOUN
easat-1670	28	6	cases	case	NOUN
easat-1670	28	7	involved	involve	VERB
easat-1670	28	8	instances	instance	NOUN
easat-1670	28	9	of	of	ADP
easat-1670	28	10	bank	bank	NOUN
easat-1670	28	11	employees	employee	NOUN
easat-1670	28	12	who	who	PRON
easat-1670	28	13	withdrew	withdraw	VERB
easat-1670	28	14	money	money	NOUN
easat-1670	28	15	from	from	ADP
easat-1670	28	16	dormant	dormant	ADJ
easat-1670	28	17	accounts	account	NOUN
easat-1670	28	18	of	of	ADP
easat-1670	28	19	more	more	ADJ
easat-1670	28	20	than	than	ADP
easat-1670	28	21	three	three	NUM
easat-1670	28	22	years	year	NOUN
easat-1670	28	23	,	,	PUNCT
easat-1670	28	24	abused	abuse	VERB
easat-1670	28	25	clients	client	NOUN
easat-1670	28	26	’	’	PART
easat-1670	28	27	overdraft	overdraft	NOUN
easat-1670	28	28	,	,	PUNCT
easat-1670	28	29	and	and	CCONJ
easat-1670	28	30	failed	fail	VERB
easat-1670	28	31	to	to	PART
easat-1670	28	32	credit	credit	VERB
easat-1670	28	33	cash	cash	NOUN
easat-1670	28	34	deposits	deposit	NOUN
easat-1670	28	35	to	to	ADP
easat-1670	28	36	client	client	NOUN
easat-1670	28	37	accounts	account	NOUN
easat-1670	28	38	.	.	PUNCT
easat-1670	29	1	investigations	investigation	NOUN
easat-1670	29	2	found	find	VERB
easat-1670	29	3	that	that	SCONJ
easat-1670	29	4	60	60	NUM
easat-1670	29	5	percent	percent	NOUN
easat-1670	29	6	of	of	ADP
easat-1670	29	7	banking	banking	NOUN
easat-1670	29	8	fraud	fraud	NOUN
easat-1670	29	9	was	be	AUX
easat-1670	29	10	committed	commit	VERB
easat-1670	29	11	by	by	ADP
easat-1670	29	12	its	its	PRON
easat-1670	29	13	staff	staff	NOUN
easat-1670	29	14	,	,	PUNCT
easat-1670	29	15	the	the	DET
easat-1670	29	16	management	management	NOUN
easat-1670	29	17	(	(	PUNCT
easat-1670	29	18	30	30	NUM
easat-1670	29	19	%	%	NOUN
easat-1670	29	20	)	)	PUNCT
easat-1670	29	21	,	,	PUNCT
easat-1670	29	22	and	and	CCONJ
easat-1670	29	23	clients	client	NOUN
easat-1670	29	24	themselves	themselves	PRON
easat-1670	29	25	(	(	PUNCT
easat-1670	29	26	10	10	NUM
easat-1670	29	27	%	%	NOUN
easat-1670	29	28	)	)	PUNCT
easat-1670	29	29	.	.	PUNCT
easat-1670	30	1	based	base	VERB
easat-1670	30	2	on	on	ADP
easat-1670	30	3	the	the	DET
easat-1670	30	4	pricewaterhouse	pricewaterhouse	NOUN
easat-1670	30	5	cooper	cooper	PROPN
easat-1670	30	6	’s	’s	PART
easat-1670	30	7	global	global	ADJ
easat-1670	30	8	economic	economic	PROPN
easat-1670	30	9	crime	crime	PROPN
easat-1670	30	10	and	and	CCONJ
easat-1670	30	11	fraud	fraud	PROPN
easat-1670	30	12	survey	survey	PROPN
easat-1670	30	13	malaysia	malaysia	PROPN
easat-1670	30	14	report	report	PROPN
easat-1670	30	15	(	(	PUNCT
easat-1670	30	16	pwc	pwc	NOUN
easat-1670	30	17	,	,	PUNCT
easat-1670	30	18	2018	2018	NUM
easat-1670	30	19	)	)	PUNCT
easat-1670	30	20	,	,	PUNCT
easat-1670	30	21	malaysian	malaysian	ADJ
easat-1670	30	22	respondents	respondent	NOUN
easat-1670	30	23	who	who	PRON
easat-1670	30	24	have	have	AUX
easat-1670	30	25	suffered	suffer	VERB
easat-1670	30	26	from	from	ADP
easat-1670	30	27	fraud	fraud	NOUN
easat-1670	30	28	saw	see	VERB
easat-1670	30	29	an	an	DET
easat-1670	30	30	increase	increase	NOUN
easat-1670	30	31	from	from	ADP
easat-1670	30	32	28	28	NUM
easat-1670	30	33	percent	percent	NOUN
easat-1670	30	34	to	to	ADP
easat-1670	30	35	41	41	NUM
easat-1670	30	36	percent	percent	NOUN
easat-1670	30	37	in	in	ADP
easat-1670	30	38	the	the	DET
easat-1670	30	39	last	last	ADJ
easat-1670	30	40	two	two	NUM
easat-1670	30	41	years	year	NOUN
easat-1670	30	42	(	(	PUNCT
easat-1670	30	43	i.e.	i.e.	X
easat-1670	30	44	,	,	PUNCT
easat-1670	30	45	2016	2016	NUM
easat-1670	30	46	and	and	CCONJ
easat-1670	30	47	2017	2017	NUM
easat-1670	30	48	)	)	PUNCT
easat-1670	30	49	.	.	PUNCT
easat-1670	31	1	major	major	ADJ
easat-1670	31	2	categorisations	categorisation	NOUN
easat-1670	31	3	of	of	ADP
easat-1670	31	4	fraud	fraud	NOUN
easat-1670	31	5	in	in	ADP
easat-1670	31	6	malaysia	malaysia	PROPN
easat-1670	31	7	for	for	ADP
easat-1670	31	8	the	the	DET
easat-1670	31	9	last	last	ADJ
easat-1670	31	10	two	two	NUM
easat-1670	31	11	years	year	NOUN
easat-1670	31	12	include	include	VERB
easat-1670	31	13	business	business	NOUN
easat-1670	31	14	misconduct	misconduct	NOUN
easat-1670	31	15	(	(	PUNCT
easat-1670	31	16	45	45	NUM
easat-1670	31	17	%	%	NOUN
easat-1670	31	18	)	)	PUNCT
easat-1670	31	19	,	,	PUNCT
easat-1670	31	20	asset	asset	NOUN
easat-1670	31	21	misappropriation	misappropriation	NOUN
easat-1670	31	22	(	(	PUNCT
easat-1670	31	23	41	41	NUM
easat-1670	31	24	%	%	NOUN
easat-1670	31	25	)	)	PUNCT
easat-1670	31	26	,	,	PUNCT
easat-1670	31	27	also	also	ADV
easat-1670	31	28	bribery	bribery	NOUN
easat-1670	31	29	and	and	CCONJ
easat-1670	31	30	corruption	corruption	NOUN
easat-1670	31	31	(	(	PUNCT
easat-1670	31	32	35	35	NUM
easat-1670	31	33	%	%	NOUN
easat-1670	31	34	)	)	PUNCT
easat-1670	31	35	.	.	PUNCT
easat-1670	32	1	internal	internal	ADJ
easat-1670	32	2	actors	actor	NOUN
easat-1670	32	3	committed	commit	VERB
easat-1670	32	4	the	the	DET
easat-1670	32	5	most	most	ADJ
easat-1670	32	6	frauds	fraud	NOUN
easat-1670	32	7	,	,	PUNCT
easat-1670	32	8	which	which	PRON
easat-1670	32	9	impacted	impact	VERB
easat-1670	32	10	69	69	NUM
easat-1670	32	11	percent	percent	NOUN
easat-1670	32	12	of	of	ADP
easat-1670	32	13	organisations	organisation	NOUN
easat-1670	32	14	,	,	PUNCT
easat-1670	32	15	as	as	SCONJ
easat-1670	32	16	compared	compare	VERB
easat-1670	32	17	to	to	ADP
easat-1670	32	18	only	only	ADV
easat-1670	32	19	17	17	NUM
easat-1670	32	20	%	%	NOUN
easat-1670	32	21	of	of	ADP
easat-1670	32	22	organisations	organisation	NOUN
easat-1670	32	23	being	be	AUX
easat-1670	32	24	impacted	impact	VERB
easat-1670	32	25	from	from	ADP
easat-1670	32	26	frauds	fraud	NOUN
easat-1670	32	27	caused	cause	VERB
easat-1670	32	28	by	by	ADP
easat-1670	32	29	external	external	ADJ
easat-1670	32	30	actors	actor	NOUN
easat-1670	32	31	.	.	PUNCT
easat-1670	33	1	employee	employee	NOUN
easat-1670	33	2	fraud	fraud	NOUN
easat-1670	33	3	can	can	AUX
easat-1670	33	4	potentially	potentially	ADV
easat-1670	33	5	become	become	VERB
easat-1670	33	6	a	a	DET
easat-1670	33	7	common	common	ADJ
easat-1670	33	8	fraud	fraud	NOUN
easat-1670	33	9	in	in	ADP
easat-1670	33	10	any	any	DET
easat-1670	33	11	business	business	NOUN
easat-1670	33	12	industry	industry	NOUN
easat-1670	33	13	workplace	workplace	NOUN
easat-1670	33	14	.	.	PUNCT
easat-1670	34	1	as	as	ADP
easat-1670	34	2	a	a	DET
easat-1670	34	3	result	result	NOUN
easat-1670	34	4	,	,	PUNCT
easat-1670	34	5	in	in	ADP
easat-1670	34	6	the	the	DET
easat-1670	34	7	following	follow	VERB
easat-1670	34	8	two	two	NUM
easat-1670	34	9	years	year	NOUN
easat-1670	34	10	(	(	PUNCT
easat-1670	34	11	i.e.	i.e.	X
easat-1670	34	12	,	,	PUNCT
easat-1670	34	13	2019	2019	NUM
easat-1670	34	14	and	and	CCONJ
easat-1670	34	15	2020	2020	NUM
easat-1670	34	16	)	)	PUNCT
easat-1670	34	17	,	,	PUNCT
easat-1670	34	18	asset	asset	NOUN
easat-1670	34	19	misappropriation	misappropriation	NOUN
easat-1670	34	20	was	be	AUX
easat-1670	34	21	found	find	VERB
easat-1670	34	22	to	to	PART
easat-1670	34	23	be	be	AUX
easat-1670	34	24	the	the	DET
easat-1670	34	25	highest	high	ADJ
easat-1670	34	26	concern	concern	NOUN
easat-1670	34	27	in	in	ADP
easat-1670	34	28	malaysia	malaysia	PROPN
easat-1670	34	29	with	with	ADP
easat-1670	34	30	18	18	NUM
easat-1670	34	31	percent	percent	NOUN
easat-1670	34	32	of	of	ADP
easat-1670	34	33	occurrence	occurrence	NOUN
easat-1670	34	34	(	(	PUNCT
easat-1670	34	35	pwc	pwc	NOUN
easat-1670	34	36	,	,	PUNCT
easat-1670	34	37	2018	2018	NUM
easat-1670	34	38	)	)	PUNCT
easat-1670	34	39	.	.	PUNCT
easat-1670	35	1	major	major	ADJ
easat-1670	35	2	perpetrators	perpetrator	NOUN
easat-1670	35	3	would	would	AUX
easat-1670	35	4	usually	usually	ADV
easat-1670	35	5	be	be	AUX
easat-1670	35	6	internal	internal	ADJ
easat-1670	35	7	actors	actor	NOUN
easat-1670	35	8	because	because	SCONJ
easat-1670	35	9	employees	employee	NOUN
easat-1670	35	10	would	would	AUX
easat-1670	35	11	mostly	mostly	ADV
easat-1670	35	12	have	have	VERB
easat-1670	35	13	the	the	DET
easat-1670	35	14	power	power	NOUN
easat-1670	35	15	and	and	CCONJ
easat-1670	35	16	opportunity	opportunity	NOUN
easat-1670	35	17	to	to	PART
easat-1670	35	18	easily	easily	ADV
easat-1670	35	19	cover	cover	VERB
easat-1670	35	20	up	up	ADP
easat-1670	35	21	the	the	DET
easat-1670	35	22	misuse	misuse	NOUN
easat-1670	35	23	of	of	ADP
easat-1670	35	24	organisation	organisation	NOUN
easat-1670	35	25	assets	asset	NOUN
easat-1670	35	26	for	for	ADP
easat-1670	35	27	their	their	PRON
easat-1670	35	28	personal	personal	ADJ
easat-1670	35	29	use	use	NOUN
easat-1670	35	30	.	.	PUNCT
easat-1670	36	1	thus	thus	ADV
easat-1670	36	2	,	,	PUNCT
easat-1670	36	3	the	the	DET
easat-1670	36	4	main	main	ADJ
easat-1670	36	5	objective	objective	NOUN
easat-1670	36	6	of	of	ADP
easat-1670	36	7	the	the	DET
easat-1670	36	8	research	research	NOUN
easat-1670	36	9	is	be	AUX
easat-1670	36	10	to	to	PART
easat-1670	36	11	investigate	investigate	VERB
easat-1670	36	12	factors	factor	NOUN
easat-1670	36	13	influencing	influence	VERB
easat-1670	36	14	asset	asset	NOUN
easat-1670	36	15	misappropriation	misappropriation	NOUN
easat-1670	36	16	in	in	ADP
easat-1670	36	17	financial	financial	ADJ
easat-1670	36	18	institutions	institution	NOUN
easat-1670	36	19	.	.	PUNCT
easat-1670	37	1	2	2	X
easat-1670	37	2	.	.	X
easat-1670	37	3	literature	literature	NOUN
easat-1670	37	4	review	review	NOUN
easat-1670	37	5	to	to	PART
easat-1670	37	6	combat	combat	NOUN
easat-1670	37	7	fraud	fraud	NOUN
easat-1670	37	8	occurrences	occurrence	NOUN
easat-1670	37	9	,	,	PUNCT
easat-1670	37	10	organisations	organisation	NOUN
easat-1670	37	11	need	need	VERB
easat-1670	37	12	to	to	PART
easat-1670	37	13	understand	understand	VERB
easat-1670	37	14	its	its	PRON
easat-1670	37	15	causes	cause	NOUN
easat-1670	37	16	and	and	CCONJ
easat-1670	37	17	motivation	motivation	NOUN
easat-1670	37	18	of	of	ADP
easat-1670	37	19	fraudsters	fraudster	NOUN
easat-1670	37	20	to	to	PART
easat-1670	37	21	commit	commit	VERB
easat-1670	37	22	this	this	DET
easat-1670	37	23	fraud	fraud	NOUN
easat-1670	37	24	.	.	PUNCT
easat-1670	38	1	the	the	DET
easat-1670	38	2	traditional	traditional	ADJ
easat-1670	38	3	fraud	fraud	NOUN
easat-1670	38	4	theory	theory	NOUN
easat-1670	38	5	,	,	PUNCT
easat-1670	38	6	which	which	PRON
easat-1670	38	7	is	be	AUX
easat-1670	38	8	popularly	popularly	ADV
easat-1670	38	9	known	know	VERB
easat-1670	38	10	as	as	ADP
easat-1670	38	11	the	the	DET
easat-1670	38	12	fraud	fraud	NOUN
easat-1670	38	13	triangle	triangle	NOUN
easat-1670	38	14	theory	theory	NOUN
easat-1670	38	15	(	(	PUNCT
easat-1670	38	16	ftt	ftt	NOUN
easat-1670	38	17	)	)	PUNCT
easat-1670	38	18	,	,	PUNCT
easat-1670	38	19	stated	state	VERB
easat-1670	38	20	that	that	SCONJ
easat-1670	38	21	three	three	NUM
easat-1670	38	22	conditions	condition	NOUN
easat-1670	38	23	must	must	AUX
easat-1670	38	24	exist	exist	VERB
easat-1670	38	25	for	for	SCONJ
easat-1670	38	26	fraud	fraud	NOUN
easat-1670	38	27	to	to	PART
easat-1670	38	28	occur	occur	VERB
easat-1670	38	29	.	.	PUNCT
easat-1670	39	1	cressey	cressey	ADJ
easat-1670	39	2	(	(	PUNCT
easat-1670	39	3	1950	1950	NUM
easat-1670	39	4	)	)	PUNCT
easat-1670	39	5	introduced	introduce	VERB
easat-1670	39	6	ftt	ftt	INTJ
easat-1670	39	7	which	which	PRON
easat-1670	39	8	explains	explain	VERB
easat-1670	39	9	factors	factor	NOUN
easat-1670	39	10	contributing	contribute	VERB
easat-1670	39	11	towards	towards	ADP
easat-1670	39	12	fraudulent	fraudulent	ADJ
easat-1670	39	13	activities	activity	NOUN
easat-1670	39	14	among	among	ADP
easat-1670	39	15	individuals	individual	NOUN
easat-1670	39	16	.	.	PUNCT
easat-1670	40	1	this	this	DET
easat-1670	40	2	theory	theory	NOUN
easat-1670	40	3	has	have	AUX
easat-1670	40	4	since	since	SCONJ
easat-1670	40	5	become	become	VERB
easat-1670	40	6	a	a	DET
easat-1670	40	7	precedence	precedence	NOUN
easat-1670	40	8	to	to	ADP
easat-1670	40	9	other	other	ADJ
easat-1670	40	10	researches	research	NOUN
easat-1670	40	11	,	,	PUNCT
easat-1670	40	12	such	such	ADJ
easat-1670	40	13	as	as	ADP
easat-1670	40	14	abdullahi	abdullahi	PROPN
easat-1670	40	15	,	,	PUNCT
easat-1670	40	16	mansor	mansor	PROPN
easat-1670	40	17	,	,	PUNCT
easat-1670	40	18	and	and	CCONJ
easat-1670	40	19	nuhu	nuhu	NOUN
easat-1670	40	20	(	(	PUNCT
easat-1670	40	21	2015	2015	NUM
easat-1670	40	22	)	)	PUNCT
easat-1670	40	23	;	;	PUNCT
easat-1670	40	24	mawanza	mawanza	X
easat-1670	40	25	(	(	PUNCT
easat-1670	40	26	2014	2014	NUM
easat-1670	40	27	)	)	PUNCT
easat-1670	40	28	;	;	PUNCT
easat-1670	40	29	also	also	ADV
easat-1670	40	30	,	,	PUNCT
easat-1670	40	31	mui	mui	NOUN
easat-1670	40	32	and	and	CCONJ
easat-1670	40	33	mailley	mailley	PROPN
easat-1670	40	34	(	(	PUNCT
easat-1670	40	35	2015	2015	NUM
easat-1670	40	36	)	)	PUNCT
easat-1670	40	37	,	,	PUNCT
easat-1670	40	38	where	where	SCONJ
easat-1670	40	39	it	it	PRON
easat-1670	40	40	was	be	AUX
easat-1670	40	41	concurred	concur	VERB
easat-1670	40	42	that	that	SCONJ
easat-1670	40	43	three	three	NUM
easat-1670	40	44	conditions	condition	NOUN
easat-1670	40	45	must	must	AUX
easat-1670	40	46	be	be	AUX
easat-1670	40	47	present	present	ADJ
easat-1670	40	48	for	for	SCONJ
easat-1670	40	49	fraud	fraud	NOUN
easat-1670	40	50	to	to	PART
easat-1670	40	51	occur	occur	VERB
easat-1670	40	52	:	:	PUNCT
easat-1670	40	53	pressure	pressure	NOUN
easat-1670	40	54	,	,	PUNCT
easat-1670	40	55	opportunity	opportunity	NOUN
easat-1670	40	56	,	,	PUNCT
easat-1670	40	57	and	and	CCONJ
easat-1670	40	58	rationalisation	rationalisation	NOUN
easat-1670	40	59	.	.	PUNCT
easat-1670	41	1	however	however	ADV
easat-1670	41	2	,	,	PUNCT
easat-1670	41	3	kassem	kassem	PROPN
easat-1670	41	4	and	and	CCONJ
easat-1670	41	5	higson	higson	NOUN
easat-1670	41	6	(	(	PUNCT
easat-1670	41	7	2012	2012	NUM
easat-1670	41	8	)	)	PUNCT
easat-1670	41	9	;	;	PUNCT
easat-1670	41	10	albrecht	albrecht	PROPN
easat-1670	41	11	,	,	PUNCT
easat-1670	41	12	howe	howe	NOUN
easat-1670	41	13	,	,	PUNCT
easat-1670	41	14	and	and	CCONJ
easat-1670	41	15	romney	romney	NOUN
easat-1670	41	16	(	(	PUNCT
easat-1670	41	17	1984	1984	NUM
easat-1670	41	18	)	)	PUNCT
easat-1670	41	19	;	;	PUNCT
easat-1670	41	20	fleming	fleme	VERB
easat-1670	41	21	et	et	PROPN
easat-1670	41	22	al	al	PROPN
easat-1670	41	23	.	.	PROPN
easat-1670	41	24	(	(	PUNCT
easat-1670	41	25	2012	2012	NUM
easat-1670	41	26	)	)	PUNCT
easat-1670	41	27	;	;	PUNCT
easat-1670	41	28	as	as	ADV
easat-1670	41	29	well	well	ADV
easat-1670	41	30	as	as	ADP
easat-1670	41	31	wolfe	wolfe	PROPN
easat-1670	41	32	and	and	CCONJ
easat-1670	41	33	hermanson	hermanson	NOUN
easat-1670	41	34	(	(	PUNCT
easat-1670	41	35	2004	2004	NUM
easat-1670	41	36	)	)	PUNCT
easat-1670	41	37	,	,	PUNCT
easat-1670	41	38	had	have	AUX
easat-1670	41	39	criticised	criticise	VERB
easat-1670	41	40	ftt	ftt	NOUN
easat-1670	41	41	in	in	ADP
easat-1670	41	42	the	the	DET
easat-1670	41	43	past	past	NOUN
easat-1670	41	44	.	.	PUNCT
easat-1670	42	1	they	they	PRON
easat-1670	42	2	argued	argue	VERB
easat-1670	42	3	that	that	SCONJ
easat-1670	42	4	ftt	ftt	ADV
easat-1670	42	5	alone	alone	ADV
easat-1670	42	6	is	be	AUX
easat-1670	42	7	not	not	PART
easat-1670	42	8	able	able	ADJ
easat-1670	42	9	to	to	PART
easat-1670	42	10	explain	explain	VERB
easat-1670	42	11	fraud	fraud	NOUN
easat-1670	42	12	occurrences	occurrence	NOUN
easat-1670	42	13	because	because	SCONJ
easat-1670	42	14	rationalisation	rationalisation	NOUN
easat-1670	42	15	factor	factor	NOUN
easat-1670	42	16	can	can	AUX
easat-1670	42	17	not	not	PART
easat-1670	42	18	be	be	AUX
easat-1670	42	19	observed	observe	VERB
easat-1670	42	20	.	.	PUNCT
easat-1670	43	1	in	in	ADP
easat-1670	43	2	addition	addition	NOUN
easat-1670	43	3	,	,	PUNCT
easat-1670	43	4	other	other	ADJ
easat-1670	43	5	important	important	ADJ
easat-1670	43	6	factors	factor	NOUN
easat-1670	43	7	such	such	ADJ
easat-1670	43	8	as	as	ADP
easat-1670	43	9	capability	capability	NOUN
easat-1670	43	10	of	of	ADP
easat-1670	43	11	the	the	DET
easat-1670	43	12	fraudsters	fraudster	NOUN
easat-1670	43	13	was	be	AUX
easat-1670	43	14	ignored	ignore	VERB
easat-1670	43	15	in	in	ADP
easat-1670	43	16	ftt	ftt	PROPN
easat-1670	43	17	.	.	PUNCT
easat-1670	44	1	to	to	PART
easat-1670	44	2	close	close	VERB
easat-1670	44	3	this	this	DET
easat-1670	44	4	gap	gap	NOUN
easat-1670	44	5	,	,	PUNCT
easat-1670	44	6	another	another	DET
easat-1670	44	7	model	model	NOUN
easat-1670	44	8	known	know	VERB
easat-1670	44	9	as	as	ADP
easat-1670	44	10	fraud	fraud	NOUN
easat-1670	44	11	diamond	diamond	NOUN
easat-1670	44	12	theory	theory	NOUN
easat-1670	44	13	(	(	PUNCT
easat-1670	44	14	fdt	fdt	NOUN
easat-1670	44	15	)	)	PUNCT
easat-1670	44	16	was	be	AUX
easat-1670	44	17	introduced	introduce	VERB
easat-1670	44	18	by	by	ADP
easat-1670	44	19	wolfe	wolfe	PROPN
easat-1670	44	20	and	and	CCONJ
easat-1670	44	21	hermanson	hermanson	NOUN
easat-1670	44	22	(	(	PUNCT
easat-1670	44	23	2004	2004	NUM
easat-1670	44	24	)	)	PUNCT
easat-1670	44	25	,	,	PUNCT
easat-1670	44	26	with	with	ADP
easat-1670	44	27	a	a	DET
easat-1670	44	28	fourth	fourth	ADJ
easat-1670	44	29	fraud	fraud	NOUN
easat-1670	44	30	factor	factor	NOUN
easat-1670	44	31	being	be	AUX
easat-1670	44	32	introduced	introduce	VERB
easat-1670	44	33	in	in	ADP
easat-1670	44	34	addition	addition	NOUN
easat-1670	44	35	to	to	ADP
easat-1670	44	36	ftt	ftt	PROPN
easat-1670	44	37	,	,	PUNCT
easat-1670	44	38	which	which	PRON
easat-1670	44	39	is	be	AUX
easat-1670	44	40	the	the	DET
easat-1670	44	41	capability	capability	NOUN
easat-1670	44	42	of	of	ADP
easat-1670	44	43	fraudster	fraudster	NOUN
easat-1670	44	44	.	.	PUNCT
easat-1670	45	1	2.1	2.1	NUM
easat-1670	45	2	.	.	PUNCT
easat-1670	45	3	perceived	perceive	VERB
easat-1670	45	4	opportunity	opportunity	NOUN
easat-1670	45	5	the	the	DET
easat-1670	45	6	first	first	ADJ
easat-1670	45	7	factor	factor	NOUN
easat-1670	45	8	influencing	influence	VERB
easat-1670	45	9	asset	asset	NOUN
easat-1670	45	10	misappropriation	misappropriation	NOUN
easat-1670	45	11	is	be	AUX
easat-1670	45	12	perceived	perceive	VERB
easat-1670	45	13	opportunity	opportunity	NOUN
easat-1670	45	14	.	.	PUNCT
easat-1670	46	1	generally	generally	ADV
easat-1670	46	2	,	,	PUNCT
easat-1670	46	3	five	five	NUM
easat-1670	46	4	components	component	NOUN
easat-1670	46	5	can	can	AUX
easat-1670	46	6	be	be	AUX
easat-1670	46	7	implemented	implement	VERB
easat-1670	46	8	by	by	ADP
easat-1670	46	9	various	various	ADJ
easat-1670	46	10	types	type	NOUN
easat-1670	46	11	of	of	ADP
easat-1670	46	12	organisations	organisation	NOUN
easat-1670	46	13	,	,	PUNCT
easat-1670	46	14	namely	namely	ADV
easat-1670	46	15	control	control	NOUN
easat-1670	46	16	activities	activity	NOUN
easat-1670	46	17	,	,	PUNCT
easat-1670	46	18	control	control	NOUN
easat-1670	46	19	environment	environment	NOUN
easat-1670	46	20	,	,	PUNCT
easat-1670	46	21	risk	risk	NOUN
easat-1670	46	22	assessment	assessment	NOUN
easat-1670	46	23	,	,	PUNCT
easat-1670	46	24	monitoring	monitor	VERB
easat-1670	46	25	activities	activity	NOUN
easat-1670	46	26	,	,	PUNCT
easat-1670	46	27	as	as	ADV
easat-1670	46	28	well	well	ADV
easat-1670	46	29	as	as	ADP
easat-1670	46	30	information	information	NOUN
easat-1670	46	31	and	and	CCONJ
easat-1670	46	32	communication	communication	NOUN
easat-1670	46	33	(	(	PUNCT
easat-1670	46	34	nawawi	nawawi	PROPN
easat-1670	46	35	&	&	CCONJ
easat-1670	46	36	salin	salin	PROPN
easat-1670	46	37	,	,	PUNCT
easat-1670	46	38	2018	2018	NUM
easat-1670	46	39	)	)	PUNCT
easat-1670	46	40	.	.	PUNCT
easat-1670	47	1	due	due	ADP
easat-1670	47	2	to	to	ADP
easat-1670	47	3	a	a	DET
easat-1670	47	4	lack	lack	NOUN
easat-1670	47	5	of	of	ADP
easat-1670	47	6	internal	internal	ADJ
easat-1670	47	7	control	control	NOUN
easat-1670	47	8	and	and	CCONJ
easat-1670	47	9	ineffective	ineffective	ADJ
easat-1670	47	10	accounting	accounting	NOUN
easat-1670	47	11	system	system	NOUN
easat-1670	47	12	,	,	PUNCT
easat-1670	47	13	banks	bank	NOUN
easat-1670	47	14	’	'	PUNCT
easat-1670	47	15	employees	employee	NOUN
easat-1670	47	16	have	have	VERB
easat-1670	47	17	a	a	DET
easat-1670	47	18	lot	lot	NOUN
easat-1670	47	19	of	of	ADP
easat-1670	47	20	opportunities	opportunity	NOUN
easat-1670	47	21	to	to	PART
easat-1670	47	22	do	do	AUX
easat-1670	47	23	illegal	illegal	ADJ
easat-1670	47	24	activities	activity	NOUN
easat-1670	47	25	and	and	CCONJ
easat-1670	47	26	then	then	ADV
easat-1670	47	27	conceal	conceal	VERB
easat-1670	47	28	it	it	PRON
easat-1670	47	29	by	by	ADP
easat-1670	47	30	altering	alter	VERB
easat-1670	47	31	relevant	relevant	ADJ
easat-1670	47	32	records	record	NOUN
easat-1670	47	33	or	or	CCONJ
easat-1670	47	34	false	false	ADJ
easat-1670	47	35	documentation	documentation	NOUN
easat-1670	47	36	.	.	PUNCT
easat-1670	48	1	in	in	ADP
easat-1670	48	2	a	a	DET
easat-1670	48	3	malaysian	malaysian	ADJ
easat-1670	48	4	study	study	NOUN
easat-1670	48	5	by	by	ADP
easat-1670	48	6	said	said	PROPN
easat-1670	48	7	,	,	PUNCT
easat-1670	48	8	mohamad	mohamad	PROPN
easat-1670	48	9	and	and	CCONJ
easat-1670	48	10	kazemian	kazemian	PROPN
easat-1670	48	11	(	(	PUNCT
easat-1670	48	12	2018	2018	NUM
easat-1670	48	13	)	)	PUNCT
easat-1670	48	14	320	320	NUM
easat-1670	48	15	questionnaires	questionnaire	NOUN
easat-1670	48	16	survey	survey	NOUN
easat-1670	48	17	was	be	AUX
easat-1670	48	18	sent	send	VERB
easat-1670	48	19	to	to	ADP
easat-1670	48	20	employees	employee	NOUN
easat-1670	48	21	working	work	VERB
easat-1670	48	22	for	for	ADP
easat-1670	48	23	the	the	DET
easat-1670	48	24	top	top	ADJ
easat-1670	48	25	three	three	NUM
easat-1670	48	26	largest	large	ADJ
easat-1670	48	27	banks	bank	NOUN
easat-1670	48	28	in	in	ADP
easat-1670	48	29	malaysia	malaysia	PROPN
easat-1670	48	30	.	.	PUNCT
easat-1670	49	1	the	the	DET
easat-1670	49	2	study	study	NOUN
easat-1670	49	3	found	find	VERB
easat-1670	49	4	that	that	SCONJ
easat-1670	49	5	there	there	PRON
easat-1670	49	6	is	be	VERB
easat-1670	49	7	a	a	DET
easat-1670	49	8	positive	positive	ADJ
easat-1670	49	9	relationship	relationship	NOUN
easat-1670	49	10	between	between	ADP
easat-1670	49	11	opportunity	opportunity	NOUN
easat-1670	49	12	on	on	ADP
easat-1670	49	13	employees	employee	NOUN
easat-1670	49	14	and	and	CCONJ
easat-1670	49	15	asset	asset	NOUN
easat-1670	49	16	misappropriation	misappropriation	NOUN
easat-1670	49	17	in	in	ADP
easat-1670	49	18	the	the	DET
easat-1670	49	19	banking	banking	NOUN
easat-1670	49	20	system	system	NOUN
easat-1670	49	21	.	.	PUNCT
easat-1670	50	1	for	for	ADP
easat-1670	50	2	example	example	NOUN
easat-1670	50	3	,	,	PUNCT
easat-1670	50	4	if	if	SCONJ
easat-1670	50	5	policies	policy	NOUN
easat-1670	50	6	or	or	CCONJ
easat-1670	50	7	guidelines	guideline	NOUN
easat-1670	50	8	are	be	AUX
easat-1670	50	9	not	not	PART
easat-1670	50	10	well	well	ADV
easat-1670	50	11	documented	document	VERB
easat-1670	50	12	,	,	PUNCT
easat-1670	50	13	physical	physical	ADJ
easat-1670	50	14	checks	check	NOUN
easat-1670	50	15	are	be	AUX
easat-1670	50	16	insufficient	insufficient	ADJ
easat-1670	50	17	,	,	PUNCT
easat-1670	50	18	transactions	transaction	NOUN
easat-1670	50	19	are	be	AUX
easat-1670	50	20	not	not	PART
easat-1670	50	21	recorded	record	VERB
easat-1670	50	22	on	on	ADP
easat-1670	50	23	time	time	NOUN
easat-1670	50	24	,	,	PUNCT
easat-1670	50	25	or	or	CCONJ
easat-1670	50	26	cash	cash	NOUN
easat-1670	50	27	boxes	box	NOUN
easat-1670	50	28	are	be	AUX
easat-1670	50	29	not	not	PART
easat-1670	50	30	strongly	strongly	ADV
easat-1670	50	31	secured	secure	VERB
easat-1670	50	32	,	,	PUNCT
easat-1670	50	33	then	then	ADV
easat-1670	50	34	employee	employee	NOUN
easat-1670	50	35	fraud	fraud	NOUN
easat-1670	50	36	would	would	AUX
easat-1670	50	37	most	most	ADV
easat-1670	50	38	likely	likely	ADJ
easat-1670	50	39	133	133	NUM
easat-1670	50	40	edelweiss	edelweiss	PROPN
easat-1670	50	41	applied	apply	VERB
easat-1670	50	42	science	science	NOUN
easat-1670	50	43	and	and	CCONJ
easat-1670	50	44	technology	technology	NOUN
easat-1670	50	45	issn	issn	PROPN
easat-1670	50	46	:	:	PUNCT
easat-1670	50	47	2576	2576	NUM
easat-1670	50	48	-	-	SYM
easat-1670	50	49	8484	8484	NUM
easat-1670	50	50	vol	vol	NOUN
easat-1670	50	51	.	.	PROPN
easat-1670	51	1	8	8	NUM
easat-1670	51	2	,	,	PUNCT
easat-1670	51	3	no	no	INTJ
easat-1670	51	4	.	.	NOUN
easat-1670	51	5	5	5	NUM
easat-1670	51	6	:	:	SYM
easat-1670	51	7	131	131	NUM
easat-1670	51	8	-	-	SYM
easat-1670	51	9	143	143	NUM
easat-1670	51	10	,	,	PUNCT
easat-1670	51	11	2024	2024	NUM
easat-1670	51	12	doi	doi	NOUN
easat-1670	51	13	:	:	PUNCT
easat-1670	51	14	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	51	15	©	©	PROPN
easat-1670	51	16	2024	2024	NUM
easat-1670	51	17	by	by	ADP
easat-1670	51	18	the	the	DET
easat-1670	51	19	authors	author	NOUN
easat-1670	51	20	;	;	PUNCT
easat-1670	51	21	licensee	licensee	PROPN
easat-1670	51	22	learning	learning	NOUN
easat-1670	51	23	gate	gate	NOUN
easat-1670	51	24	occur	occur	VERB
easat-1670	51	25	in	in	ADP
easat-1670	51	26	the	the	DET
easat-1670	51	27	bank	bank	NOUN
easat-1670	51	28	.	.	PUNCT
easat-1670	52	1	similar	similar	ADJ
easat-1670	52	2	findings	finding	NOUN
easat-1670	52	3	by	by	ADP
easat-1670	52	4	wan	wan	PROPN
easat-1670	52	5	mohd	mohd	PROPN
easat-1670	52	6	fathi	fathi	PROPN
easat-1670	52	7	et	et	PROPN
easat-1670	52	8	al	al	PROPN
easat-1670	52	9	.	.	PROPN
easat-1670	53	1	(	(	PUNCT
easat-1670	53	2	2017	2017	NUM
easat-1670	53	3	)	)	PUNCT
easat-1670	53	4	found	find	VERB
easat-1670	53	5	that	that	SCONJ
easat-1670	53	6	employee	employee	NOUN
easat-1670	53	7	’s	’s	PART
easat-1670	53	8	perceived	perceive	VERB
easat-1670	53	9	opportunities	opportunity	NOUN
easat-1670	53	10	to	to	PART
easat-1670	53	11	commit	commit	VERB
easat-1670	53	12	fraud	fraud	NOUN
easat-1670	53	13	could	could	AUX
easat-1670	53	14	be	be	AUX
easat-1670	53	15	reduced	reduce	VERB
easat-1670	53	16	by	by	ADP
easat-1670	53	17	closely	closely	ADV
easat-1670	53	18	supervising	supervise	VERB
easat-1670	53	19	the	the	DET
easat-1670	53	20	transaction	transaction	NOUN
easat-1670	53	21	and	and	CCONJ
easat-1670	53	22	use	use	NOUN
easat-1670	53	23	of	of	ADP
easat-1670	53	24	islamic	islamic	ADJ
easat-1670	53	25	banks	bank	NOUN
easat-1670	53	26	’	’	PART
easat-1670	53	27	assets	asset	NOUN
easat-1670	53	28	and	and	CCONJ
easat-1670	53	29	properties	property	NOUN
easat-1670	53	30	.	.	PUNCT
easat-1670	54	1	this	this	DET
easat-1670	54	2	finding	finding	NOUN
easat-1670	54	3	is	be	AUX
easat-1670	54	4	supported	support	VERB
easat-1670	54	5	by	by	ADP
easat-1670	54	6	previous	previous	ADJ
easat-1670	54	7	researches	research	NOUN
easat-1670	54	8	by	by	ADP
easat-1670	54	9	tjakrawala	tjakrawala	NOUN
easat-1670	54	10	and	and	CCONJ
easat-1670	54	11	saputra	saputra	ADJ
easat-1670	54	12	(	(	PUNCT
easat-1670	54	13	2011	2011	NUM
easat-1670	54	14	)	)	PUNCT
easat-1670	54	15	in	in	ADP
easat-1670	54	16	jakarta	jakarta	PROPN
easat-1670	54	17	;	;	PUNCT
easat-1670	54	18	as	as	ADV
easat-1670	54	19	well	well	ADV
easat-1670	54	20	as	as	ADP
easat-1670	54	21	purnamasari	purnamasari	ADJ
easat-1670	54	22	and	and	CCONJ
easat-1670	54	23	oktaroza	oktaroza	PROPN
easat-1670	54	24	(	(	PUNCT
easat-1670	54	25	2015	2015	NUM
easat-1670	54	26	)	)	PUNCT
easat-1670	54	27	in	in	ADP
easat-1670	54	28	bandung	bandung	PROPN
easat-1670	54	29	.	.	PUNCT
easat-1670	55	1	the	the	DET
easat-1670	55	2	results	result	NOUN
easat-1670	55	3	showed	show	VERB
easat-1670	55	4	that	that	SCONJ
easat-1670	55	5	opportunity	opportunity	NOUN
easat-1670	55	6	has	have	AUX
easat-1670	55	7	positively	positively	ADV
easat-1670	55	8	influenced	influence	VERB
easat-1670	55	9	employee	employee	NOUN
easat-1670	55	10	fraud	fraud	NOUN
easat-1670	55	11	which	which	PRON
easat-1670	55	12	lead	lead	VERB
easat-1670	55	13	to	to	ADP
easat-1670	55	14	asset	asset	NOUN
easat-1670	55	15	misappropriation	misappropriation	NOUN
easat-1670	55	16	.	.	PUNCT
easat-1670	56	1	since	since	SCONJ
easat-1670	56	2	a	a	DET
easat-1670	56	3	weak	weak	ADJ
easat-1670	56	4	internal	internal	ADJ
easat-1670	56	5	control	control	NOUN
easat-1670	56	6	system	system	NOUN
easat-1670	56	7	may	may	AUX
easat-1670	56	8	become	become	VERB
easat-1670	56	9	an	an	DET
easat-1670	56	10	opportunity	opportunity	NOUN
easat-1670	56	11	for	for	SCONJ
easat-1670	56	12	employees	employee	NOUN
easat-1670	56	13	to	to	PART
easat-1670	56	14	commit	commit	VERB
easat-1670	56	15	fraud	fraud	NOUN
easat-1670	56	16	,	,	PUNCT
easat-1670	56	17	the	the	DET
easat-1670	56	18	following	follow	VERB
easat-1670	56	19	hypothesis	hypothesis	NOUN
easat-1670	56	20	is	be	AUX
easat-1670	56	21	developed	develop	VERB
easat-1670	56	22	:	:	PUNCT
easat-1670	56	23	h1	h1	NOUN
easat-1670	56	24	:	:	PUNCT
easat-1670	56	25	there	there	PRON
easat-1670	56	26	is	be	VERB
easat-1670	56	27	a	a	DET
easat-1670	56	28	positive	positive	ADJ
easat-1670	56	29	relationship	relationship	NOUN
easat-1670	56	30	between	between	ADP
easat-1670	56	31	opportunity	opportunity	NOUN
easat-1670	56	32	and	and	CCONJ
easat-1670	56	33	asset	asset	NOUN
easat-1670	56	34	misappropriation	misappropriation	NOUN
easat-1670	56	35	among	among	ADP
easat-1670	56	36	financial	financial	ADJ
easat-1670	56	37	institutions	institution	NOUN
easat-1670	56	38	employees	employee	NOUN
easat-1670	56	39	in	in	ADP
easat-1670	56	40	malaysia	malaysia	PROPN
easat-1670	56	41	.	.	PUNCT
easat-1670	57	1	2.2	2.2	NUM
easat-1670	57	2	.	.	PUNCT
easat-1670	58	1	perceived	perceive	VERB
easat-1670	58	2	pressure	pressure	NOUN
easat-1670	58	3	perceived	perceive	VERB
easat-1670	58	4	pressure	pressure	NOUN
easat-1670	58	5	is	be	AUX
easat-1670	58	6	a	a	DET
easat-1670	58	7	motivation	motivation	NOUN
easat-1670	58	8	or	or	CCONJ
easat-1670	58	9	incentive	incentive	NOUN
easat-1670	58	10	to	to	PART
easat-1670	58	11	commit	commit	VERB
easat-1670	58	12	fraud	fraud	NOUN
easat-1670	58	13	(	(	PUNCT
easat-1670	58	14	mui	mui	NOUN
easat-1670	58	15	and	and	CCONJ
easat-1670	58	16	mailley	mailley	NOUN
easat-1670	58	17	,	,	PUNCT
easat-1670	58	18	2015	2015	NUM
easat-1670	58	19	)	)	PUNCT
easat-1670	58	20	.	.	PUNCT
easat-1670	59	1	in	in	ADP
easat-1670	59	2	malaysia	malaysia	PROPN
easat-1670	59	3	,	,	PUNCT
easat-1670	59	4	said	say	VERB
easat-1670	59	5	et	et	PROPN
easat-1670	59	6	al	al	PROPN
easat-1670	59	7	.	.	PROPN
easat-1670	60	1	(	(	PUNCT
easat-1670	60	2	2017	2017	NUM
easat-1670	60	3	)	)	PUNCT
easat-1670	60	4	found	find	VERB
easat-1670	60	5	that	that	SCONJ
easat-1670	60	6	pressure	pressure	NOUN
easat-1670	60	7	plays	play	VERB
easat-1670	60	8	a	a	DET
easat-1670	60	9	role	role	NOUN
easat-1670	60	10	in	in	ADP
easat-1670	60	11	increasing	increase	VERB
easat-1670	60	12	the	the	DET
easat-1670	60	13	likelihood	likelihood	NOUN
easat-1670	60	14	of	of	ADP
easat-1670	60	15	fraud	fraud	NOUN
easat-1670	60	16	among	among	ADP
easat-1670	60	17	financial	financial	ADJ
easat-1670	60	18	institution	institution	NOUN
easat-1670	60	19	employees	employee	NOUN
easat-1670	60	20	.	.	PUNCT
easat-1670	61	1	financial	financial	ADJ
easat-1670	61	2	pressures	pressure	NOUN
easat-1670	61	3	may	may	AUX
easat-1670	61	4	differ	differ	VERB
easat-1670	61	5	depending	depend	VERB
easat-1670	61	6	on	on	ADP
easat-1670	61	7	the	the	DET
easat-1670	61	8	position	position	NOUN
easat-1670	61	9	of	of	ADP
easat-1670	61	10	the	the	DET
easat-1670	61	11	employee	employee	NOUN
easat-1670	61	12	.	.	PUNCT
easat-1670	62	1	an	an	DET
easat-1670	62	2	individual	individual	ADJ
easat-1670	62	3	employee	employee	NOUN
easat-1670	62	4	tend	tend	VERB
easat-1670	62	5	to	to	PART
easat-1670	62	6	commit	commit	VERB
easat-1670	62	7	fraud	fraud	NOUN
easat-1670	62	8	if	if	SCONJ
easat-1670	62	9	elements	element	NOUN
easat-1670	62	10	of	of	ADP
easat-1670	62	11	pressure	pressure	NOUN
easat-1670	62	12	exist	exist	VERB
easat-1670	62	13	.	.	PUNCT
easat-1670	63	1	the	the	DET
easat-1670	63	2	existence	existence	NOUN
easat-1670	63	3	of	of	ADP
easat-1670	63	4	pressure	pressure	NOUN
easat-1670	63	5	may	may	AUX
easat-1670	63	6	come	come	VERB
easat-1670	63	7	from	from	ADP
easat-1670	63	8	either	either	DET
easat-1670	63	9	aspects	aspect	NOUN
easat-1670	63	10	of	of	ADP
easat-1670	63	11	financial	financial	ADJ
easat-1670	63	12	or	or	CCONJ
easat-1670	63	13	non	non	ADJ
easat-1670	63	14	-	-	ADJ
easat-1670	63	15	financial	financial	ADJ
easat-1670	63	16	.	.	PUNCT
easat-1670	64	1	zahra	zahra	PROPN
easat-1670	64	2	,	,	PUNCT
easat-1670	64	3	priem	priem	NOUN
easat-1670	64	4	and	and	CCONJ
easat-1670	64	5	rasheed	rasheed	NOUN
easat-1670	64	6	(	(	PUNCT
easat-1670	64	7	2007	2007	NUM
easat-1670	64	8	)	)	PUNCT
easat-1670	64	9	supported	support	VERB
easat-1670	64	10	the	the	DET
easat-1670	64	11	correlation	correlation	NOUN
easat-1670	64	12	between	between	ADP
easat-1670	64	13	perceived	perceive	VERB
easat-1670	64	14	pressure	pressure	NOUN
easat-1670	64	15	among	among	ADP
easat-1670	64	16	employees	employee	NOUN
easat-1670	64	17	and	and	CCONJ
easat-1670	64	18	the	the	DET
easat-1670	64	19	likelihood	likelihood	NOUN
easat-1670	64	20	of	of	ADP
easat-1670	64	21	fraud	fraud	NOUN
easat-1670	64	22	.	.	PUNCT
easat-1670	65	1	there	there	PRON
easat-1670	65	2	are	be	VERB
easat-1670	65	3	several	several	ADJ
easat-1670	65	4	types	type	NOUN
easat-1670	65	5	of	of	ADP
easat-1670	65	6	pressures	pressure	NOUN
easat-1670	65	7	that	that	PRON
easat-1670	65	8	can	can	AUX
easat-1670	65	9	influence	influence	VERB
easat-1670	65	10	an	an	DET
easat-1670	65	11	individual	individual	ADJ
easat-1670	65	12	employee	employee	NOUN
easat-1670	65	13	and	and	CCONJ
easat-1670	65	14	encourage	encourage	VERB
easat-1670	65	15	their	their	PRON
easat-1670	65	16	fraudulent	fraudulent	ADJ
easat-1670	65	17	behaviour	behaviour	NOUN
easat-1670	65	18	,	,	PUNCT
easat-1670	65	19	which	which	PRON
easat-1670	65	20	are	be	AUX
easat-1670	65	21	society	society	NOUN
easat-1670	65	22	,	,	PUNCT
easat-1670	65	23	industry	industry	NOUN
easat-1670	65	24	,	,	PUNCT
easat-1670	65	25	and	and	CCONJ
easat-1670	65	26	organisational	organisational	ADJ
easat-1670	65	27	pressures	pressure	NOUN
easat-1670	65	28	.	.	PUNCT
easat-1670	66	1	the	the	DET
easat-1670	66	2	researchers	researcher	NOUN
easat-1670	66	3	found	find	VERB
easat-1670	66	4	that	that	SCONJ
easat-1670	66	5	pressure	pressure	NOUN
easat-1670	66	6	is	be	AUX
easat-1670	66	7	the	the	DET
easat-1670	66	8	main	main	ADJ
easat-1670	66	9	reason	reason	NOUN
easat-1670	66	10	for	for	ADP
easat-1670	66	11	fraudulent	fraudulent	ADJ
easat-1670	66	12	activities	activity	NOUN
easat-1670	66	13	.	.	PUNCT
easat-1670	67	1	furthermore	furthermore	ADV
easat-1670	67	2	,	,	PUNCT
easat-1670	67	3	said	say	VERB
easat-1670	67	4	et	et	PROPN
easat-1670	67	5	al	al	PROPN
easat-1670	67	6	.	.	PROPN
easat-1670	68	1	(	(	PUNCT
easat-1670	68	2	2018	2018	NUM
easat-1670	68	3	)	)	PUNCT
easat-1670	68	4	in	in	ADP
easat-1670	68	5	their	their	PRON
easat-1670	68	6	correlation	correlation	NOUN
easat-1670	68	7	analysis	analysis	NOUN
easat-1670	68	8	found	find	VERB
easat-1670	68	9	that	that	SCONJ
easat-1670	68	10	employee	employee	NOUN
easat-1670	68	11	fraud	fraud	NOUN
easat-1670	68	12	in	in	ADP
easat-1670	68	13	enforcement	enforcement	NOUN
easat-1670	68	14	officers	officer	NOUN
easat-1670	68	15	is	be	AUX
easat-1670	68	16	positively	positively	ADV
easat-1670	68	17	correlated	correlate	VERB
easat-1670	68	18	with	with	ADP
easat-1670	68	19	pressure	pressure	NOUN
easat-1670	68	20	.	.	PUNCT
easat-1670	69	1	this	this	DET
easat-1670	69	2	analysis	analysis	NOUN
easat-1670	69	3	agreed	agree	VERB
easat-1670	69	4	with	with	ADP
easat-1670	69	5	previous	previous	ADJ
easat-1670	69	6	studies	study	NOUN
easat-1670	69	7	which	which	PRON
easat-1670	69	8	had	have	AUX
easat-1670	69	9	explored	explore	VERB
easat-1670	69	10	the	the	DET
easat-1670	69	11	impact	impact	NOUN
easat-1670	69	12	of	of	ADP
easat-1670	69	13	pressures	pressure	NOUN
easat-1670	69	14	on	on	ADP
easat-1670	69	15	the	the	DET
easat-1670	69	16	perpetration	perpetration	NOUN
easat-1670	69	17	of	of	ADP
easat-1670	69	18	fraudulent	fraudulent	ADJ
easat-1670	69	19	behaviour	behaviour	NOUN
easat-1670	69	20	,	,	PUNCT
easat-1670	69	21	such	such	ADJ
easat-1670	69	22	as	as	ADP
easat-1670	69	23	asset	asset	NOUN
easat-1670	69	24	misappropriation	misappropriation	NOUN
easat-1670	69	25	,	,	PUNCT
easat-1670	69	26	financial	financial	ADJ
easat-1670	69	27	statement	statement	NOUN
easat-1670	69	28	fraud	fraud	NOUN
easat-1670	69	29	,	,	PUNCT
easat-1670	69	30	as	as	ADV
easat-1670	69	31	well	well	ADV
easat-1670	69	32	as	as	ADP
easat-1670	69	33	bribery	bribery	NOUN
easat-1670	69	34	of	of	ADP
easat-1670	69	35	private	private	ADJ
easat-1670	69	36	and	and	CCONJ
easat-1670	69	37	public	public	ADJ
easat-1670	69	38	sector	sector	NOUN
easat-1670	69	39	employees	employee	NOUN
easat-1670	69	40	(	(	PUNCT
easat-1670	69	41	rezaee	rezaee	PROPN
easat-1670	69	42	,	,	PUNCT
easat-1670	69	43	2005	2005	NUM
easat-1670	69	44	;	;	PUNCT
easat-1670	69	45	dellaportas	dellaporta	NOUN
easat-1670	69	46	,	,	PUNCT
easat-1670	69	47	2013	2013	NUM
easat-1670	69	48	)	)	PUNCT
easat-1670	69	49	.	.	PUNCT
easat-1670	70	1	overall	overall	ADV
easat-1670	70	2	,	,	PUNCT
easat-1670	70	3	employees	employee	NOUN
easat-1670	70	4	who	who	PRON
easat-1670	70	5	experience	experience	VERB
easat-1670	70	6	pressure	pressure	NOUN
easat-1670	70	7	in	in	ADP
easat-1670	70	8	their	their	PRON
easat-1670	70	9	daily	daily	ADJ
easat-1670	70	10	life	life	NOUN
easat-1670	70	11	tend	tend	VERB
easat-1670	70	12	to	to	PART
easat-1670	70	13	misuse	misuse	VERB
easat-1670	70	14	organisational	organisational	ADJ
easat-1670	70	15	assets	asset	NOUN
easat-1670	70	16	,	,	PUNCT
easat-1670	70	17	as	as	SCONJ
easat-1670	70	18	compared	compare	VERB
easat-1670	70	19	to	to	ADP
easat-1670	70	20	other	other	ADJ
easat-1670	70	21	employees	employee	NOUN
easat-1670	70	22	who	who	PRON
easat-1670	70	23	do	do	AUX
easat-1670	70	24	not	not	PART
easat-1670	70	25	experience	experience	VERB
easat-1670	70	26	it	it	PRON
easat-1670	70	27	.	.	PUNCT
easat-1670	71	1	this	this	DET
easat-1670	71	2	pressure	pressure	NOUN
easat-1670	71	3	motivates	motivate	VERB
easat-1670	71	4	employees	employee	NOUN
easat-1670	71	5	to	to	PART
easat-1670	71	6	commit	commit	VERB
easat-1670	71	7	fraud	fraud	NOUN
easat-1670	71	8	.	.	PUNCT
easat-1670	72	1	many	many	ADJ
easat-1670	72	2	studies	study	NOUN
easat-1670	72	3	found	find	VERB
easat-1670	72	4	a	a	DET
easat-1670	72	5	positive	positive	ADJ
easat-1670	72	6	relationship	relationship	NOUN
easat-1670	72	7	between	between	ADP
easat-1670	72	8	pressure	pressure	NOUN
easat-1670	72	9	and	and	CCONJ
easat-1670	72	10	fraud	fraud	NOUN
easat-1670	72	11	.	.	PUNCT
easat-1670	73	1	therefore	therefore	ADV
easat-1670	73	2	,	,	PUNCT
easat-1670	73	3	from	from	ADP
easat-1670	73	4	discussions	discussion	NOUN
easat-1670	73	5	on	on	ADP
easat-1670	73	6	previous	previous	ADJ
easat-1670	73	7	studies	study	NOUN
easat-1670	73	8	,	,	PUNCT
easat-1670	73	9	the	the	DET
easat-1670	73	10	following	follow	VERB
easat-1670	73	11	hypothesis	hypothesis	NOUN
easat-1670	73	12	is	be	AUX
easat-1670	73	13	proposed	propose	VERB
easat-1670	73	14	:	:	PUNCT
easat-1670	73	15	h2	h2	NOUN
easat-1670	73	16	:	:	PUNCT
easat-1670	73	17	there	there	PRON
easat-1670	73	18	is	be	VERB
easat-1670	73	19	a	a	DET
easat-1670	73	20	positive	positive	ADJ
easat-1670	73	21	relationship	relationship	NOUN
easat-1670	73	22	between	between	ADP
easat-1670	73	23	pressure	pressure	NOUN
easat-1670	73	24	and	and	CCONJ
easat-1670	73	25	asset	asset	NOUN
easat-1670	73	26	misappropriation	misappropriation	NOUN
easat-1670	73	27	among	among	ADP
easat-1670	73	28	financial	financial	ADJ
easat-1670	73	29	institutions	institution	NOUN
easat-1670	73	30	employees	employee	NOUN
easat-1670	73	31	in	in	ADP
easat-1670	73	32	malaysia	malaysia	PROPN
easat-1670	73	33	.	.	PUNCT
easat-1670	74	1	2.3	2.3	NUM
easat-1670	74	2	.	.	PUNCT
easat-1670	75	1	rationalisation	rationalisation	NOUN
easat-1670	75	2	rationalisation	rationalisation	NOUN
easat-1670	75	3	is	be	AUX
easat-1670	75	4	an	an	DET
easat-1670	75	5	individual	individual	ADJ
easat-1670	75	6	justification	justification	NOUN
easat-1670	75	7	for	for	ADP
easat-1670	75	8	dishonest	dishonest	ADJ
easat-1670	75	9	actions	action	NOUN
easat-1670	75	10	,	,	PUNCT
easat-1670	75	11	which	which	PRON
easat-1670	75	12	could	could	AUX
easat-1670	75	13	lead	lead	VERB
easat-1670	75	14	to	to	ADP
easat-1670	75	15	other	other	ADJ
easat-1670	75	16	losses	loss	NOUN
easat-1670	75	17	(	(	PUNCT
easat-1670	75	18	mui	mui	NOUN
easat-1670	75	19	&	&	CCONJ
easat-1670	75	20	mailley	mailley	PROPN
easat-1670	75	21	,	,	PUNCT
easat-1670	75	22	2015	2015	NUM
easat-1670	75	23	)	)	PUNCT
easat-1670	75	24	.	.	PUNCT
easat-1670	76	1	said	say	VERB
easat-1670	76	2	et	et	PROPN
easat-1670	76	3	al	al	PROPN
easat-1670	76	4	.	.	PROPN
easat-1670	77	1	(	(	PUNCT
easat-1670	77	2	2018	2018	NUM
easat-1670	77	3	)	)	PUNCT
easat-1670	77	4	found	find	VERB
easat-1670	77	5	that	that	SCONJ
easat-1670	77	6	rationalisation	rationalisation	NOUN
easat-1670	77	7	has	have	VERB
easat-1670	77	8	a	a	DET
easat-1670	77	9	positive	positive	ADJ
easat-1670	77	10	link	link	NOUN
easat-1670	77	11	towards	towards	ADP
easat-1670	77	12	asset	asset	NOUN
easat-1670	77	13	misappropriation	misappropriation	NOUN
easat-1670	77	14	among	among	ADP
easat-1670	77	15	bank	bank	NOUN
easat-1670	77	16	employees	employee	NOUN
easat-1670	77	17	.	.	PUNCT
easat-1670	78	1	this	this	DET
easat-1670	78	2	finding	finding	NOUN
easat-1670	78	3	demonstrated	demonstrate	VERB
easat-1670	78	4	the	the	DET
easat-1670	78	5	typical	typical	ADJ
easat-1670	78	6	feature	feature	NOUN
easat-1670	78	7	of	of	ADP
easat-1670	78	8	a	a	DET
easat-1670	78	9	fraudster	fraudster	NOUN
easat-1670	78	10	to	to	PART
easat-1670	78	11	come	come	VERB
easat-1670	78	12	out	out	ADP
easat-1670	78	13	of	of	ADP
easat-1670	78	14	his	his	PRON
easat-1670	78	15	or	or	CCONJ
easat-1670	78	16	her	her	PRON
easat-1670	78	17	fraudulent	fraudulent	ADJ
easat-1670	78	18	activities	activity	NOUN
easat-1670	78	19	with	with	ADP
easat-1670	78	20	a	a	DET
easat-1670	78	21	series	series	NOUN
easat-1670	78	22	of	of	ADP
easat-1670	78	23	excuses	excuse	NOUN
easat-1670	78	24	and	and	CCONJ
easat-1670	78	25	rationalisation	rationalisation	NOUN
easat-1670	78	26	to	to	PART
easat-1670	78	27	get	get	AUX
easat-1670	78	28	rid	rid	VERB
easat-1670	78	29	of	of	ADP
easat-1670	78	30	the	the	DET
easat-1670	78	31	feeling	feeling	NOUN
easat-1670	78	32	of	of	ADP
easat-1670	78	33	guilt	guilt	NOUN
easat-1670	78	34	.	.	PUNCT
easat-1670	79	1	furthermore	furthermore	ADV
easat-1670	79	2	,	,	PUNCT
easat-1670	79	3	wan	wan	PROPN
easat-1670	79	4	mohd	mohd	PROPN
easat-1670	79	5	fathi	fathi	PROPN
easat-1670	79	6	et	et	PROPN
easat-1670	79	7	al	al	PROPN
easat-1670	79	8	.	.	PROPN
easat-1670	79	9	(	(	PUNCT
easat-1670	79	10	2017	2017	NUM
easat-1670	79	11	)	)	PUNCT
easat-1670	79	12	who	who	PRON
easat-1670	79	13	studied	study	VERB
easat-1670	79	14	the	the	DET
easat-1670	79	15	potential	potential	NOUN
easat-1670	79	16	of	of	ADP
easat-1670	79	17	employee	employee	NOUN
easat-1670	79	18	fraud	fraud	NOUN
easat-1670	79	19	in	in	ADP
easat-1670	79	20	malaysian	malaysian	ADJ
easat-1670	79	21	islamic	islamic	ADJ
easat-1670	79	22	banks	bank	NOUN
easat-1670	79	23	found	find	VERB
easat-1670	79	24	that	that	SCONJ
easat-1670	79	25	most	most	ADJ
easat-1670	79	26	respondents	respondent	NOUN
easat-1670	79	27	inclined	inclined	ADJ
easat-1670	79	28	to	to	PART
easat-1670	79	29	justify	justify	VERB
easat-1670	79	30	their	their	PRON
easat-1670	79	31	action	action	NOUN
easat-1670	79	32	of	of	ADP
easat-1670	79	33	borrowing	borrow	VERB
easat-1670	79	34	money	money	NOUN
easat-1670	79	35	from	from	ADP
easat-1670	79	36	their	their	PRON
easat-1670	79	37	employer	employer	NOUN
easat-1670	79	38	’s	’s	PART
easat-1670	79	39	petty	petty	ADJ
easat-1670	79	40	cash	cash	NOUN
easat-1670	79	41	as	as	ADP
easat-1670	79	42	a	a	DET
easat-1670	79	43	norm	norm	NOUN
easat-1670	79	44	since	since	SCONJ
easat-1670	79	45	everybody	everybody	PRON
easat-1670	79	46	is	be	AUX
easat-1670	79	47	doing	do	VERB
easat-1670	79	48	the	the	DET
easat-1670	79	49	same	same	ADJ
easat-1670	79	50	.	.	PUNCT
easat-1670	80	1	it	it	PRON
easat-1670	80	2	was	be	AUX
easat-1670	80	3	also	also	ADV
easat-1670	80	4	found	find	VERB
easat-1670	80	5	that	that	SCONJ
easat-1670	80	6	perception	perception	NOUN
easat-1670	80	7	on	on	ADP
easat-1670	80	8	perceived	perceive	VERB
easat-1670	80	9	rationalisation	rationalisation	NOUN
easat-1670	80	10	differs	differ	VERB
easat-1670	80	11	between	between	ADP
easat-1670	80	12	positions	position	NOUN
easat-1670	80	13	.	.	PUNCT
easat-1670	81	1	low	low	ADJ
easat-1670	81	2	-	-	PUNCT
easat-1670	81	3	level	level	NOUN
easat-1670	81	4	employees	employee	NOUN
easat-1670	81	5	are	be	AUX
easat-1670	81	6	more	more	ADV
easat-1670	81	7	agreeable	agreeable	ADJ
easat-1670	81	8	with	with	ADP
easat-1670	81	9	perceived	perceive	VERB
easat-1670	81	10	rationalisation	rationalisation	NOUN
easat-1670	81	11	as	as	ADP
easat-1670	81	12	compared	compare	VERB
easat-1670	81	13	to	to	ADP
easat-1670	81	14	the	the	DET
easat-1670	81	15	top	top	ADJ
easat-1670	81	16	and	and	CCONJ
easat-1670	81	17	middle	middle	ADJ
easat-1670	81	18	management	management	NOUN
easat-1670	81	19	.	.	PUNCT
easat-1670	82	1	meanwhile	meanwhile	ADV
easat-1670	82	2	,	,	PUNCT
easat-1670	82	3	at	at	ADP
easat-1670	82	4	the	the	DET
easat-1670	82	5	new	new	PROPN
easat-1670	82	6	york	york	PROPN
easat-1670	82	7	’s	’s	PART
easat-1670	82	8	state	state	PROPN
easat-1670	82	9	public	public	ADJ
easat-1670	82	10	schools	school	NOUN
easat-1670	82	11	,	,	PUNCT
easat-1670	82	12	slezak	slezak	X
easat-1670	82	13	(	(	PUNCT
easat-1670	82	14	2013	2013	NUM
easat-1670	82	15	)	)	PUNCT
easat-1670	82	16	researched	research	VERB
easat-1670	82	17	on	on	ADP
easat-1670	82	18	theft	theft	NOUN
easat-1670	82	19	among	among	ADP
easat-1670	82	20	employees	employee	NOUN
easat-1670	82	21	,	,	PUNCT
easat-1670	82	22	where	where	SCONJ
easat-1670	82	23	it	it	PRON
easat-1670	82	24	was	be	AUX
easat-1670	82	25	found	find	VERB
easat-1670	82	26	that	that	SCONJ
easat-1670	82	27	many	many	ADJ
easat-1670	82	28	employees	employee	NOUN
easat-1670	82	29	would	would	AUX
easat-1670	82	30	convince	convince	VERB
easat-1670	82	31	themselves	themselves	PRON
easat-1670	82	32	with	with	ADP
easat-1670	82	33	rationalisations	rationalisation	NOUN
easat-1670	82	34	of	of	ADP
easat-1670	82	35	an	an	DET
easat-1670	82	36	opportunity	opportunity	NOUN
easat-1670	82	37	.	.	PUNCT
easat-1670	83	1	in	in	ADP
easat-1670	83	2	this	this	DET
easat-1670	83	3	study	study	NOUN
easat-1670	83	4	,	,	PUNCT
easat-1670	83	5	most	most	ADJ
easat-1670	83	6	employees	employee	NOUN
easat-1670	83	7	(	(	PUNCT
easat-1670	83	8	57	57	NUM
easat-1670	83	9	%	%	NOUN
easat-1670	83	10	)	)	PUNCT
easat-1670	83	11	who	who	PRON
easat-1670	83	12	participated	participate	VERB
easat-1670	83	13	in	in	ADP
easat-1670	83	14	fraudulent	fraudulent	ADJ
easat-1670	83	15	activities	activity	NOUN
easat-1670	83	16	would	would	AUX
easat-1670	83	17	rationalise	rationalise	VERB
easat-1670	83	18	their	their	PRON
easat-1670	83	19	actions	action	NOUN
easat-1670	83	20	of	of	ADP
easat-1670	83	21	committing	commit	VERB
easat-1670	83	22	theft	theft	NOUN
easat-1670	83	23	as	as	ADV
easat-1670	83	24	many	many	ADJ
easat-1670	83	25	as	as	ADP
easat-1670	83	26	18	18	NUM
easat-1670	83	27	times	time	NOUN
easat-1670	83	28	.	.	PUNCT
easat-1670	84	1	this	this	DET
easat-1670	84	2	study	study	NOUN
easat-1670	84	3	also	also	ADV
easat-1670	84	4	revealed	reveal	VERB
easat-1670	84	5	that	that	SCONJ
easat-1670	84	6	nine	nine	NUM
easat-1670	84	7	rationalisation	rationalisation	NOUN
easat-1670	84	8	techniques	technique	NOUN
easat-1670	84	9	provided	provide	VERB
easat-1670	84	10	were	be	AUX
easat-1670	84	11	collectively	collectively	ADV
easat-1670	84	12	used	use	VERB
easat-1670	84	13	by	by	ADP
easat-1670	84	14	respondents	respondent	NOUN
easat-1670	84	15	;	;	PUNCT
easat-1670	84	16	this	this	PRON
easat-1670	84	17	was	be	AUX
easat-1670	84	18	where	where	SCONJ
easat-1670	84	19	over	over	ADP
easat-1670	84	20	46	46	NUM
easat-1670	84	21	percent	percent	NOUN
easat-1670	84	22	of	of	ADP
easat-1670	84	23	them	they	PRON
easat-1670	84	24	admitted	admit	VERB
easat-1670	84	25	that	that	SCONJ
easat-1670	84	26	the	the	DET
easat-1670	84	27	misuse	misuse	NOUN
easat-1670	84	28	of	of	ADP
easat-1670	84	29	time	time	NOUN
easat-1670	84	30	was	be	AUX
easat-1670	84	31	an	an	DET
easat-1670	84	32	appropriate	appropriate	ADJ
easat-1670	84	33	behaviour	behaviour	NOUN
easat-1670	84	34	.	.	PUNCT
easat-1670	85	1	the	the	DET
easat-1670	85	2	employee	employee	NOUN
easat-1670	85	3	rationalisation	rationalisation	NOUN
easat-1670	85	4	pattern	pattern	NOUN
easat-1670	85	5	reported	report	VERB
easat-1670	85	6	by	by	ADP
easat-1670	85	7	these	these	DET
easat-1670	85	8	studies	study	NOUN
easat-1670	85	9	hence	hence	ADV
easat-1670	85	10	serve	serve	VERB
easat-1670	85	11	as	as	ADP
easat-1670	85	12	a	a	DET
easat-1670	85	13	basis	basis	NOUN
easat-1670	85	14	for	for	ADP
easat-1670	85	15	developing	develop	VERB
easat-1670	85	16	the	the	DET
easat-1670	85	17	following	follow	VERB
easat-1670	85	18	hypothesis	hypothesis	NOUN
easat-1670	85	19	:	:	PUNCT
easat-1670	85	20	h3	h3	VERB
easat-1670	85	21	:	:	PUNCT
easat-1670	85	22	there	there	PRON
easat-1670	85	23	is	be	VERB
easat-1670	85	24	a	a	DET
easat-1670	85	25	positive	positive	ADJ
easat-1670	85	26	relationship	relationship	NOUN
easat-1670	85	27	between	between	ADP
easat-1670	85	28	rationalisation	rationalisation	NOUN
easat-1670	85	29	and	and	CCONJ
easat-1670	85	30	asset	asset	NOUN
easat-1670	85	31	misappropriation	misappropriation	NOUN
easat-1670	85	32	among	among	ADP
easat-1670	85	33	financial	financial	ADJ
easat-1670	85	34	134	134	NUM
easat-1670	85	35	edelweiss	edelweiss	PROPN
easat-1670	85	36	applied	apply	VERB
easat-1670	85	37	science	science	NOUN
easat-1670	85	38	and	and	CCONJ
easat-1670	85	39	technology	technology	NOUN
easat-1670	85	40	issn	issn	PROPN
easat-1670	85	41	:	:	PUNCT
easat-1670	85	42	2576	2576	NUM
easat-1670	85	43	-	-	SYM
easat-1670	85	44	8484	8484	NUM
easat-1670	85	45	vol	vol	NOUN
easat-1670	85	46	.	.	PROPN
easat-1670	85	47	8	8	NUM
easat-1670	85	48	,	,	PUNCT
easat-1670	85	49	no	no	INTJ
easat-1670	85	50	.	.	NOUN
easat-1670	85	51	5	5	NUM
easat-1670	85	52	:	:	SYM
easat-1670	85	53	131	131	NUM
easat-1670	85	54	-	-	SYM
easat-1670	85	55	143	143	NUM
easat-1670	85	56	,	,	PUNCT
easat-1670	85	57	2024	2024	NUM
easat-1670	85	58	doi	doi	NOUN
easat-1670	85	59	:	:	PUNCT
easat-1670	85	60	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	85	61	©	©	PROPN
easat-1670	85	62	2024	2024	NUM
easat-1670	85	63	by	by	ADP
easat-1670	85	64	the	the	DET
easat-1670	85	65	authors	author	NOUN
easat-1670	85	66	;	;	PUNCT
easat-1670	85	67	licensee	licensee	PROPN
easat-1670	85	68	learning	learn	VERB
easat-1670	85	69	gate	gate	PROPN
easat-1670	85	70	institutions	institution	NOUN
easat-1670	85	71	employees	employee	NOUN
easat-1670	85	72	in	in	ADP
easat-1670	85	73	malaysia	malaysia	PROPN
easat-1670	85	74	.	.	PUNCT
easat-1670	86	1	2.4	2.4	NUM
easat-1670	86	2	.	.	PUNCT
easat-1670	86	3	capability	capability	NOUN
easat-1670	86	4	in	in	ADP
easat-1670	86	5	a	a	DET
easat-1670	86	6	malaysian	malaysian	ADJ
easat-1670	86	7	study	study	NOUN
easat-1670	86	8	by	by	ADP
easat-1670	86	9	said	say	VERB
easat-1670	86	10	et	et	PROPN
easat-1670	86	11	al	al	PROPN
easat-1670	86	12	,	,	PUNCT
easat-1670	86	13	(	(	PUNCT
easat-1670	86	14	2018	2018	NUM
easat-1670	86	15	)	)	PUNCT
easat-1670	86	16	,	,	PUNCT
easat-1670	86	17	the	the	DET
easat-1670	86	18	element	element	NOUN
easat-1670	86	19	of	of	ADP
easat-1670	86	20	capability	capability	NOUN
easat-1670	86	21	has	have	VERB
easat-1670	86	22	a	a	DET
easat-1670	86	23	significant	significant	ADJ
easat-1670	86	24	positive	positive	ADJ
easat-1670	86	25	influence	influence	NOUN
easat-1670	86	26	on	on	ADP
easat-1670	86	27	asset	asset	NOUN
easat-1670	86	28	misappropriation	misappropriation	NOUN
easat-1670	86	29	among	among	ADP
easat-1670	86	30	bank	bank	NOUN
easat-1670	86	31	employees	employee	NOUN
easat-1670	86	32	.	.	PUNCT
easat-1670	87	1	this	this	DET
easat-1670	87	2	study	study	NOUN
easat-1670	87	3	supported	support	VERB
easat-1670	87	4	a	a	DET
easat-1670	87	5	previous	previous	ADJ
easat-1670	87	6	study	study	NOUN
easat-1670	87	7	by	by	ADP
easat-1670	87	8	wolfe	wolfe	PROPN
easat-1670	87	9	and	and	CCONJ
easat-1670	87	10	hermanson	hermanson	NOUN
easat-1670	87	11	(	(	PUNCT
easat-1670	87	12	2004	2004	NUM
easat-1670	87	13	)	)	PUNCT
easat-1670	87	14	,	,	PUNCT
easat-1670	87	15	which	which	PRON
easat-1670	87	16	revealed	reveal	VERB
easat-1670	87	17	that	that	SCONJ
easat-1670	87	18	capability	capability	NOUN
easat-1670	87	19	can	can	AUX
easat-1670	87	20	play	play	VERB
easat-1670	87	21	a	a	DET
easat-1670	87	22	major	major	ADJ
easat-1670	87	23	role	role	NOUN
easat-1670	87	24	in	in	ADP
easat-1670	87	25	fraud	fraud	NOUN
easat-1670	87	26	occurrences	occurrence	NOUN
easat-1670	87	27	.	.	PUNCT
easat-1670	88	1	fdt	fdt	NOUN
easat-1670	88	2	considers	consider	VERB
easat-1670	88	3	the	the	DET
easat-1670	88	4	individual	individual	ADJ
easat-1670	88	5	capability	capability	NOUN
easat-1670	88	6	with	with	ADP
easat-1670	88	7	addressing	address	VERB
easat-1670	88	8	incentives	incentive	NOUN
easat-1670	88	9	,	,	PUNCT
easat-1670	88	10	opportunities	opportunity	NOUN
easat-1670	88	11	,	,	PUNCT
easat-1670	88	12	and	and	CCONJ
easat-1670	88	13	rationalisation	rationalisation	NOUN
easat-1670	88	14	.	.	PUNCT
easat-1670	89	1	as	as	ADP
easat-1670	89	2	such	such	ADJ
easat-1670	89	3	,	,	PUNCT
easat-1670	89	4	the	the	DET
easat-1670	89	5	perpetrator	perpetrator	NOUN
easat-1670	89	6	must	must	AUX
easat-1670	89	7	be	be	AUX
easat-1670	89	8	able	able	ADJ
easat-1670	89	9	to	to	PART
easat-1670	89	10	recognise	recognise	VERB
easat-1670	89	11	the	the	DET
easat-1670	89	12	open	open	ADJ
easat-1670	89	13	door	door	NOUN
easat-1670	89	14	as	as	ADP
easat-1670	89	15	an	an	DET
easat-1670	89	16	opportunity	opportunity	NOUN
easat-1670	89	17	and	and	CCONJ
easat-1670	89	18	make	make	VERB
easat-1670	89	19	the	the	DET
easat-1670	89	20	most	most	ADJ
easat-1670	89	21	of	of	ADP
easat-1670	89	22	it	it	PRON
easat-1670	89	23	by	by	ADP
easat-1670	89	24	walking	walk	VERB
easat-1670	89	25	through	through	ADP
easat-1670	89	26	the	the	DET
easat-1670	89	27	open	open	ADJ
easat-1670	89	28	door	door	NOUN
easat-1670	89	29	,	,	PUNCT
easat-1670	89	30	not	not	PART
easat-1670	89	31	only	only	ADV
easat-1670	89	32	once	once	ADV
easat-1670	89	33	,	,	PUNCT
easat-1670	89	34	but	but	CCONJ
easat-1670	89	35	repeatedly	repeatedly	ADV
easat-1670	89	36	(	(	PUNCT
easat-1670	89	37	abdullahi	abdullahi	PROPN
easat-1670	89	38	,	,	PUNCT
easat-1670	89	39	mansor	mansor	PROPN
easat-1670	89	40	,	,	PUNCT
easat-1670	89	41	&	&	CCONJ
easat-1670	89	42	nuhu	nuhu	NOUN
easat-1670	89	43	,	,	PUNCT
easat-1670	89	44	2015	2015	NUM
easat-1670	89	45	)	)	PUNCT
easat-1670	89	46	.	.	PUNCT
easat-1670	90	1	a	a	DET
easat-1670	90	2	finding	finding	NOUN
easat-1670	90	3	from	from	ADP
easat-1670	90	4	wan	wan	PROPN
easat-1670	90	5	mohd	mohd	PROPN
easat-1670	90	6	fathi	fathi	PROPN
easat-1670	90	7	et	et	PROPN
easat-1670	90	8	al	al	PROPN
easat-1670	90	9	.	.	PROPN
easat-1670	91	1	(	(	PUNCT
easat-1670	91	2	2017	2017	NUM
easat-1670	91	3	)	)	PUNCT
easat-1670	91	4	showed	show	VERB
easat-1670	91	5	a	a	DET
easat-1670	91	6	significant	significant	ADJ
easat-1670	91	7	relationship	relationship	NOUN
easat-1670	91	8	on	on	ADP
easat-1670	91	9	position	position	NOUN
easat-1670	91	10	influencing	influence	VERB
easat-1670	91	11	malaysian	malaysian	ADJ
easat-1670	91	12	bank	bank	PROPN
easat-1670	91	13	employees	employee	NOUN
easat-1670	91	14	to	to	PART
easat-1670	91	15	commit	commit	VERB
easat-1670	91	16	asset	asset	NOUN
easat-1670	91	17	misappropriation	misappropriation	NOUN
easat-1670	91	18	.	.	PUNCT
easat-1670	92	1	low	low	ADJ
easat-1670	92	2	-	-	PUNCT
easat-1670	92	3	level	level	NOUN
easat-1670	92	4	staff	staff	NOUN
easat-1670	92	5	were	be	AUX
easat-1670	92	6	found	find	VERB
easat-1670	92	7	to	to	PART
easat-1670	92	8	be	be	AUX
easat-1670	92	9	more	more	ADV
easat-1670	92	10	committed	committed	ADJ
easat-1670	92	11	with	with	ADP
easat-1670	92	12	fraud	fraud	NOUN
easat-1670	92	13	as	as	ADP
easat-1670	92	14	compared	compare	VERB
easat-1670	92	15	to	to	ADP
easat-1670	92	16	the	the	DET
easat-1670	92	17	top	top	ADJ
easat-1670	92	18	and	and	CCONJ
easat-1670	92	19	middle	middle	ADJ
easat-1670	92	20	management	management	NOUN
easat-1670	92	21	.	.	PUNCT
easat-1670	93	1	this	this	DET
easat-1670	93	2	result	result	NOUN
easat-1670	93	3	was	be	AUX
easat-1670	93	4	supported	support	VERB
easat-1670	93	5	by	by	ADP
easat-1670	93	6	kennedy	kennedy	PROPN
easat-1670	93	7	(	(	PUNCT
easat-1670	93	8	2018	2018	NUM
easat-1670	93	9	)	)	PUNCT
easat-1670	93	10	,	,	PUNCT
easat-1670	93	11	where	where	SCONJ
easat-1670	93	12	a	a	DET
easat-1670	93	13	majority	majority	NOUN
easat-1670	93	14	of	of	ADP
easat-1670	93	15	insider	insider	NOUN
easat-1670	93	16	financial	financial	ADJ
easat-1670	93	17	frauds	fraud	NOUN
easat-1670	93	18	were	be	AUX
easat-1670	93	19	committed	commit	VERB
easat-1670	93	20	by	by	ADP
easat-1670	93	21	lowerlevel	lowerlevel	NOUN
easat-1670	93	22	employees	employee	NOUN
easat-1670	93	23	because	because	SCONJ
easat-1670	93	24	they	they	PRON
easat-1670	93	25	had	have	VERB
easat-1670	93	26	a	a	DET
easat-1670	93	27	high	high	ADJ
easat-1670	93	28	opportunity	opportunity	NOUN
easat-1670	93	29	to	to	PART
easat-1670	93	30	misuse	misuse	VERB
easat-1670	93	31	assets	asset	NOUN
easat-1670	93	32	.	.	PUNCT
easat-1670	94	1	a	a	DET
easat-1670	94	2	similar	similar	ADJ
easat-1670	94	3	result	result	NOUN
easat-1670	94	4	by	by	ADP
easat-1670	94	5	istifadah	istifadah	NOUN
easat-1670	94	6	and	and	CCONJ
easat-1670	94	7	senjani	senjani	PROPN
easat-1670	94	8	(	(	PUNCT
easat-1670	94	9	2020	2020	NUM
easat-1670	94	10	)	)	PUNCT
easat-1670	94	11	showed	show	VERB
easat-1670	94	12	that	that	SCONJ
easat-1670	94	13	ability	ability	NOUN
easat-1670	94	14	has	have	VERB
easat-1670	94	15	a	a	DET
easat-1670	94	16	positive	positive	ADJ
easat-1670	94	17	and	and	CCONJ
easat-1670	94	18	significant	significant	ADJ
easat-1670	94	19	effect	effect	NOUN
easat-1670	94	20	on	on	ADP
easat-1670	94	21	the	the	DET
easat-1670	94	22	tendency	tendency	NOUN
easat-1670	94	23	to	to	PART
easat-1670	94	24	commit	commit	VERB
easat-1670	94	25	fraud	fraud	NOUN
easat-1670	94	26	.	.	PUNCT
easat-1670	95	1	the	the	PRON
easat-1670	95	2	greater	great	ADJ
easat-1670	95	3	the	the	DET
easat-1670	95	4	ability	ability	NOUN
easat-1670	95	5	of	of	ADP
easat-1670	95	6	the	the	DET
easat-1670	95	7	perpetrators	perpetrator	NOUN
easat-1670	95	8	to	to	PART
easat-1670	95	9	execute	execute	VERB
easat-1670	95	10	fraud	fraud	NOUN
easat-1670	95	11	,	,	PUNCT
easat-1670	95	12	the	the	DET
easat-1670	95	13	greater	great	ADJ
easat-1670	95	14	will	will	AUX
easat-1670	95	15	be	be	AUX
easat-1670	95	16	the	the	DET
easat-1670	95	17	probability	probability	NOUN
easat-1670	95	18	of	of	ADP
easat-1670	95	19	fraud	fraud	NOUN
easat-1670	95	20	being	be	AUX
easat-1670	95	21	committed	commit	VERB
easat-1670	95	22	.	.	PUNCT
easat-1670	96	1	as	as	ADP
easat-1670	96	2	a	a	DET
easat-1670	96	3	result	result	NOUN
easat-1670	96	4	,	,	PUNCT
easat-1670	96	5	past	past	ADJ
easat-1670	96	6	empirical	empirical	ADJ
easat-1670	96	7	studies	study	NOUN
easat-1670	96	8	have	have	AUX
easat-1670	96	9	led	lead	VERB
easat-1670	96	10	to	to	ADP
easat-1670	96	11	the	the	DET
easat-1670	96	12	formulation	formulation	NOUN
easat-1670	96	13	of	of	ADP
easat-1670	96	14	the	the	DET
easat-1670	96	15	fourth	fourth	ADJ
easat-1670	96	16	hypothesis	hypothesis	NOUN
easat-1670	96	17	of	of	ADP
easat-1670	96	18	the	the	DET
easat-1670	96	19	research	research	NOUN
easat-1670	96	20	.	.	PUNCT
easat-1670	97	1	h4	h4	NOUN
easat-1670	97	2	:	:	PUNCT
easat-1670	97	3	there	there	PRON
easat-1670	97	4	is	be	VERB
easat-1670	97	5	a	a	DET
easat-1670	97	6	positive	positive	ADJ
easat-1670	97	7	relationship	relationship	NOUN
easat-1670	97	8	between	between	ADP
easat-1670	97	9	capability	capability	NOUN
easat-1670	97	10	and	and	CCONJ
easat-1670	97	11	asset	asset	NOUN
easat-1670	97	12	misappropriation	misappropriation	NOUN
easat-1670	97	13	among	among	ADP
easat-1670	97	14	financial	financial	ADJ
easat-1670	97	15	institutions	institution	NOUN
easat-1670	97	16	employees	employee	NOUN
easat-1670	97	17	in	in	ADP
easat-1670	97	18	malaysia	malaysia	PROPN
easat-1670	97	19	.	.	PUNCT
easat-1670	98	1	3	3	X
easat-1670	98	2	.	.	X
easat-1670	98	3	research	research	NOUN
easat-1670	98	4	design	design	VERB
easat-1670	98	5	the	the	DET
easat-1670	98	6	purpose	purpose	NOUN
easat-1670	98	7	of	of	ADP
easat-1670	98	8	the	the	DET
easat-1670	98	9	research	research	NOUN
easat-1670	98	10	is	be	AUX
easat-1670	98	11	to	to	PART
easat-1670	98	12	investigate	investigate	VERB
easat-1670	98	13	factors	factor	NOUN
easat-1670	98	14	influencing	influence	VERB
easat-1670	98	15	asset	asset	NOUN
easat-1670	98	16	misappropriation	misappropriation	NOUN
easat-1670	98	17	among	among	ADP
easat-1670	98	18	financial	financial	ADJ
easat-1670	98	19	institutions	institution	NOUN
easat-1670	98	20	'	'	PART
easat-1670	98	21	employees	employee	NOUN
easat-1670	98	22	.	.	PUNCT
easat-1670	99	1	an	an	DET
easat-1670	99	2	online	online	ADJ
easat-1670	99	3	survey	survey	NOUN
easat-1670	99	4	was	be	AUX
easat-1670	99	5	randomly	randomly	ADV
easat-1670	99	6	distributed	distribute	VERB
easat-1670	99	7	to	to	ADP
easat-1670	99	8	employees	employee	NOUN
easat-1670	99	9	working	work	VERB
easat-1670	99	10	in	in	ADP
easat-1670	99	11	financial	financial	ADJ
easat-1670	99	12	institutions	institution	NOUN
easat-1670	99	13	located	locate	VERB
easat-1670	99	14	at	at	ADP
easat-1670	99	15	klang	klang	PROPN
easat-1670	99	16	valley	valley	PROPN
easat-1670	99	17	from	from	ADP
easat-1670	99	18	7th	7th	ADJ
easat-1670	99	19	november	november	PROPN
easat-1670	99	20	to	to	ADP
easat-1670	99	21	2nd	2nd	ADJ
easat-1670	99	22	december	december	PROPN
easat-1670	99	23	2020	2020	NUM
easat-1670	99	24	.	.	PUNCT
easat-1670	100	1	for	for	ADP
easat-1670	100	2	regression	regression	NOUN
easat-1670	100	3	analysis	analysis	NOUN
easat-1670	100	4	,	,	PUNCT
easat-1670	100	5	the	the	DET
easat-1670	100	6	research	research	NOUN
easat-1670	100	7	used	use	VERB
easat-1670	100	8	a	a	DET
easat-1670	100	9	model	model	NOUN
easat-1670	100	10	suggested	suggest	VERB
easat-1670	100	11	by	by	ADP
easat-1670	100	12	green	green	ADJ
easat-1670	100	13	(	(	PUNCT
easat-1670	100	14	1991	1991	NUM
easat-1670	100	15	)	)	PUNCT
easat-1670	100	16	to	to	PART
easat-1670	100	17	determine	determine	VERB
easat-1670	100	18	the	the	DET
easat-1670	100	19	required	require	VERB
easat-1670	100	20	minimum	minimum	NOUN
easat-1670	100	21	sample	sample	NOUN
easat-1670	100	22	size	size	NOUN
easat-1670	100	23	,	,	PUNCT
easat-1670	100	24	which	which	PRON
easat-1670	100	25	would	would	AUX
easat-1670	100	26	be	be	AUX
easat-1670	100	27	in	in	ADP
easat-1670	100	28	line	line	NOUN
easat-1670	100	29	with	with	ADP
easat-1670	100	30	the	the	DET
easat-1670	100	31	research	research	NOUN
easat-1670	100	32	.	.	PUNCT
easat-1670	101	1	the	the	DET
easat-1670	101	2	sample	sample	NOUN
easat-1670	101	3	size	size	NOUN
easat-1670	101	4	model	model	NOUN
easat-1670	101	5	suggested	suggest	VERB
easat-1670	101	6	was	be	AUX
easat-1670	101	7	n	n	ADV
easat-1670	101	8	>	>	X
easat-1670	101	9	50	50	NUM
easat-1670	101	10	+	+	NUM
easat-1670	101	11	8	8	NUM
easat-1670	101	12	m	m	NOUN
easat-1670	101	13	,	,	PUNCT
easat-1670	101	14	where	where	SCONJ
easat-1670	101	15	m	m	PROPN
easat-1670	101	16	refers	refer	VERB
easat-1670	101	17	to	to	ADP
easat-1670	101	18	the	the	DET
easat-1670	101	19	number	number	NOUN
easat-1670	101	20	of	of	ADP
easat-1670	101	21	independent	independent	ADJ
easat-1670	101	22	variables	variable	NOUN
easat-1670	101	23	(	(	PUNCT
easat-1670	101	24	ivs	ivs	NOUN
easat-1670	101	25	)	)	PUNCT
easat-1670	101	26	.	.	PUNCT
easat-1670	102	1	since	since	SCONJ
easat-1670	102	2	the	the	DET
easat-1670	102	3	research	research	NOUN
easat-1670	102	4	has	have	VERB
easat-1670	102	5	four	four	NUM
easat-1670	102	6	ivs	ivs	NOUN
easat-1670	102	7	,	,	PUNCT
easat-1670	102	8	the	the	DET
easat-1670	102	9	minimum	minimum	ADJ
easat-1670	102	10	sample	sample	NOUN
easat-1670	102	11	size	size	NOUN
easat-1670	102	12	should	should	AUX
easat-1670	102	13	be	be	AUX
easat-1670	102	14	at	at	ADP
easat-1670	102	15	least	least	ADJ
easat-1670	102	16	82	82	NUM
easat-1670	102	17	to	to	PART
easat-1670	102	18	represent	represent	VERB
easat-1670	102	19	the	the	DET
easat-1670	102	20	population	population	NOUN
easat-1670	102	21	of	of	ADP
easat-1670	102	22	employees	employee	NOUN
easat-1670	102	23	in	in	ADP
easat-1670	102	24	malaysian	malaysian	ADJ
easat-1670	102	25	financial	financial	ADJ
easat-1670	102	26	institutions	institution	NOUN
easat-1670	102	27	.	.	PUNCT
easat-1670	103	1	the	the	DET
easat-1670	103	2	first	first	ADJ
easat-1670	103	3	section	section	NOUN
easat-1670	103	4	of	of	ADP
easat-1670	103	5	the	the	DET
easat-1670	103	6	survey	survey	NOUN
easat-1670	103	7	describes	describe	VERB
easat-1670	103	8	the	the	DET
easat-1670	103	9	respondent	respondent	NOUN
easat-1670	103	10	’s	’s	PART
easat-1670	103	11	demographic	demographic	ADJ
easat-1670	103	12	profile	profile	NOUN
easat-1670	103	13	,	,	PUNCT
easat-1670	103	14	such	such	ADJ
easat-1670	103	15	as	as	ADP
easat-1670	103	16	age	age	NOUN
easat-1670	103	17	,	,	PUNCT
easat-1670	103	18	gender	gender	NOUN
easat-1670	103	19	,	,	PUNCT
easat-1670	103	20	financial	financial	ADJ
easat-1670	103	21	institution	institution	NOUN
easat-1670	103	22	,	,	PUNCT
easat-1670	103	23	and	and	CCONJ
easat-1670	103	24	position	position	NOUN
easat-1670	103	25	.	.	PUNCT
easat-1670	104	1	the	the	DET
easat-1670	104	2	survey	survey	NOUN
easat-1670	104	3	provided	provide	VERB
easat-1670	104	4	to	to	ADP
easat-1670	104	5	respondents	respondent	NOUN
easat-1670	104	6	used	use	VERB
easat-1670	104	7	a	a	DET
easat-1670	104	8	likert	likert	ADJ
easat-1670	104	9	scale	scale	NOUN
easat-1670	104	10	ranging	range	VERB
easat-1670	104	11	from	from	ADP
easat-1670	104	12	1	1	NUM
easat-1670	104	13	(	(	PUNCT
easat-1670	104	14	strongly	strongly	ADV
easat-1670	104	15	disagree	disagree	VERB
easat-1670	104	16	)	)	PUNCT
easat-1670	104	17	to	to	ADP
easat-1670	104	18	6	6	NUM
easat-1670	104	19	(	(	PUNCT
easat-1670	104	20	strongly	strongly	ADV
easat-1670	104	21	agree	agree	VERB
easat-1670	104	22	)	)	PUNCT
easat-1670	104	23	.	.	PUNCT
easat-1670	105	1	the	the	DET
easat-1670	105	2	measurement	measurement	NOUN
easat-1670	105	3	of	of	ADP
easat-1670	105	4	the	the	DET
easat-1670	105	5	dependent	dependent	ADJ
easat-1670	105	6	variable	variable	NOUN
easat-1670	105	7	(	(	PUNCT
easat-1670	105	8	dv	dv	PROPN
easat-1670	105	9	)	)	PUNCT
easat-1670	105	10	,	,	PUNCT
easat-1670	105	11	which	which	PRON
easat-1670	105	12	is	be	AUX
easat-1670	105	13	asset	asset	NOUN
easat-1670	105	14	misappropriation	misappropriation	NOUN
easat-1670	105	15	in	in	ADP
easat-1670	105	16	financial	financial	ADJ
easat-1670	105	17	institutions	institution	NOUN
easat-1670	105	18	,	,	PUNCT
easat-1670	105	19	is	be	AUX
easat-1670	105	20	carried	carry	VERB
easat-1670	105	21	out	out	ADP
easat-1670	105	22	in	in	ADP
easat-1670	105	23	section	section	NOUN
easat-1670	105	24	b	b	PROPN
easat-1670	105	25	of	of	ADP
easat-1670	105	26	the	the	DET
easat-1670	105	27	survey	survey	NOUN
easat-1670	105	28	.	.	PUNCT
easat-1670	106	1	to	to	PART
easat-1670	106	2	measure	measure	VERB
easat-1670	106	3	asset	asset	NOUN
easat-1670	106	4	misappropriation	misappropriation	NOUN
easat-1670	106	5	,	,	PUNCT
easat-1670	106	6	respondents	respondent	NOUN
easat-1670	106	7	need	need	VERB
easat-1670	106	8	to	to	PART
easat-1670	106	9	provide	provide	VERB
easat-1670	106	10	their	their	PRON
easat-1670	106	11	opinion	opinion	NOUN
easat-1670	106	12	on	on	ADP
easat-1670	106	13	eight	eight	NUM
easat-1670	106	14	different	different	ADJ
easat-1670	106	15	items	item	NOUN
easat-1670	106	16	related	relate	VERB
easat-1670	106	17	to	to	ADP
easat-1670	106	18	the	the	DET
easat-1670	106	19	usual	usual	ADJ
easat-1670	106	20	practice	practice	NOUN
easat-1670	106	21	of	of	ADP
easat-1670	106	22	utilising	utilise	VERB
easat-1670	106	23	office	office	NOUN
easat-1670	106	24	assets	asset	NOUN
easat-1670	106	25	and	and	CCONJ
easat-1670	106	26	facilities	facility	NOUN
easat-1670	106	27	.	.	PUNCT
easat-1670	107	1	the	the	DET
easat-1670	107	2	items	item	NOUN
easat-1670	107	3	included	include	VERB
easat-1670	107	4	to	to	PART
easat-1670	107	5	measure	measure	VERB
easat-1670	107	6	dv	dv	PROPN
easat-1670	107	7	were	be	AUX
easat-1670	107	8	adapted	adapt	VERB
easat-1670	107	9	with	with	ADP
easat-1670	107	10	some	some	DET
easat-1670	107	11	modifications	modification	NOUN
easat-1670	107	12	from	from	ADP
easat-1670	107	13	previous	previous	ADJ
easat-1670	107	14	study	study	NOUN
easat-1670	107	15	by	by	ADP
easat-1670	107	16	ab	ab	PROPN
easat-1670	107	17	majid	majid	PROPN
easat-1670	107	18	et	et	PROPN
easat-1670	107	19	al	al	PROPN
easat-1670	107	20	.	.	PROPN
easat-1670	108	1	(	(	PUNCT
easat-1670	108	2	2010	2010	NUM
easat-1670	108	3	)	)	PUNCT
easat-1670	108	4	,	,	PUNCT
easat-1670	108	5	which	which	PRON
easat-1670	108	6	was	be	AUX
easat-1670	108	7	cited	cite	VERB
easat-1670	108	8	by	by	ADP
easat-1670	108	9	said	say	VERB
easat-1670	108	10	et	et	PROPN
easat-1670	108	11	al	al	PROPN
easat-1670	108	12	.	.	PROPN
easat-1670	109	1	(	(	PUNCT
easat-1670	109	2	2018	2018	NUM
easat-1670	109	3	)	)	PUNCT
easat-1670	109	4	.	.	PUNCT
easat-1670	110	1	questions	question	NOUN
easat-1670	110	2	in	in	ADP
easat-1670	110	3	the	the	DET
easat-1670	110	4	survey	survey	NOUN
easat-1670	110	5	are	be	AUX
easat-1670	110	6	intended	intend	VERB
easat-1670	110	7	to	to	PART
easat-1670	110	8	measure	measure	VERB
easat-1670	110	9	selected	select	VERB
easat-1670	110	10	ivs	ivs	NOUN
easat-1670	110	11	,	,	PUNCT
easat-1670	110	12	namely	namely	ADV
easat-1670	110	13	elements	element	NOUN
easat-1670	110	14	of	of	ADP
easat-1670	110	15	opportunity	opportunity	NOUN
easat-1670	110	16	,	,	PUNCT
easat-1670	110	17	pressure	pressure	NOUN
easat-1670	110	18	,	,	PUNCT
easat-1670	110	19	and	and	CCONJ
easat-1670	110	20	rationalisation	rationalisation	NOUN
easat-1670	110	21	factors	factor	NOUN
easat-1670	110	22	influencing	influence	VERB
easat-1670	110	23	asset	asset	NOUN
easat-1670	110	24	misappropriation	misappropriation	NOUN
easat-1670	110	25	.	.	PUNCT
easat-1670	111	1	all	all	DET
easat-1670	111	2	these	these	DET
easat-1670	111	3	questions	question	NOUN
easat-1670	111	4	are	be	AUX
easat-1670	111	5	primarily	primarily	ADV
easat-1670	111	6	adapted	adapt	VERB
easat-1670	111	7	with	with	ADP
easat-1670	111	8	some	some	DET
easat-1670	111	9	modifications	modification	NOUN
easat-1670	111	10	from	from	ADP
easat-1670	111	11	the	the	DET
easat-1670	111	12	instrument	instrument	NOUN
easat-1670	111	13	applied	apply	VERB
easat-1670	111	14	in	in	ADP
easat-1670	111	15	previous	previous	ADJ
easat-1670	111	16	research	research	NOUN
easat-1670	111	17	,	,	PUNCT
easat-1670	111	18	which	which	PRON
easat-1670	111	19	include	include	VERB
easat-1670	111	20	opportunity	opportunity	NOUN
easat-1670	111	21	(	(	PUNCT
easat-1670	111	22	root	root	NOUN
easat-1670	111	23	,	,	PUNCT
easat-1670	111	24	2000	2000	NUM
easat-1670	111	25	)	)	PUNCT
easat-1670	111	26	,	,	PUNCT
easat-1670	111	27	pressure	pressure	NOUN
easat-1670	111	28	(	(	PUNCT
easat-1670	111	29	kassem	kassem	PROPN
easat-1670	111	30	&	&	CCONJ
easat-1670	111	31	higson	higson	PROPN
easat-1670	111	32	,	,	PUNCT
easat-1670	111	33	2012	2012	NUM
easat-1670	111	34	)	)	PUNCT
easat-1670	111	35	,	,	PUNCT
easat-1670	111	36	rationalisation	rationalisation	NOUN
easat-1670	111	37	(	(	PUNCT
easat-1670	111	38	said	say	VERB
easat-1670	111	39	et	et	PROPN
easat-1670	111	40	al	al	PROPN
easat-1670	111	41	.	.	PROPN
easat-1670	111	42	,	,	PUNCT
easat-1670	111	43	2017	2017	NUM
easat-1670	111	44	)	)	PUNCT
easat-1670	111	45	,	,	PUNCT
easat-1670	111	46	and	and	CCONJ
easat-1670	111	47	capability	capability	NOUN
easat-1670	111	48	(	(	PUNCT
easat-1670	111	49	kazemian	kazemian	NOUN
easat-1670	111	50	et	et	PROPN
easat-1670	111	51	al	al	PROPN
easat-1670	111	52	.	.	PROPN
easat-1670	111	53	,	,	PUNCT
easat-1670	111	54	2019	2019	NUM
easat-1670	111	55	)	)	PUNCT
easat-1670	111	56	.	.	PUNCT
easat-1670	112	1	firstly	firstly	ADV
easat-1670	112	2	,	,	PUNCT
easat-1670	112	3	the	the	DET
easat-1670	112	4	opportunity	opportunity	NOUN
easat-1670	112	5	variable	variable	NOUN
easat-1670	112	6	measured	measure	VERB
easat-1670	112	7	in	in	ADP
easat-1670	112	8	section	section	NOUN
easat-1670	112	9	c	c	PROPN
easat-1670	112	10	consists	consist	VERB
easat-1670	112	11	of	of	ADP
easat-1670	112	12	nine	nine	NUM
easat-1670	112	13	items	item	NOUN
easat-1670	112	14	regarding	regard	VERB
easat-1670	112	15	respondents	respondent	NOUN
easat-1670	112	16	’	'	PUNCT
easat-1670	112	17	opinion	opinion	NOUN
easat-1670	112	18	on	on	ADP
easat-1670	112	19	the	the	DET
easat-1670	112	20	weaknesses	weakness	NOUN
easat-1670	112	21	of	of	ADP
easat-1670	112	22	internal	internal	ADJ
easat-1670	112	23	control	control	NOUN
easat-1670	112	24	in	in	ADP
easat-1670	112	25	an	an	DET
easat-1670	112	26	organisation	organisation	NOUN
easat-1670	112	27	that	that	PRON
easat-1670	112	28	would	would	AUX
easat-1670	112	29	influence	influence	VERB
easat-1670	112	30	asset	asset	NOUN
easat-1670	112	31	misappropriation	misappropriation	NOUN
easat-1670	112	32	.	.	PUNCT
easat-1670	113	1	secondly	secondly	ADV
easat-1670	113	2	,	,	PUNCT
easat-1670	113	3	in	in	ADP
easat-1670	113	4	section	section	NOUN
easat-1670	113	5	d	d	PROPN
easat-1670	113	6	,	,	PUNCT
easat-1670	113	7	respondents	respondent	NOUN
easat-1670	113	8	are	be	AUX
easat-1670	113	9	asked	ask	VERB
easat-1670	113	10	to	to	PART
easat-1670	113	11	provide	provide	VERB
easat-1670	113	12	their	their	PRON
easat-1670	113	13	opinion	opinion	NOUN
easat-1670	113	14	on	on	ADP
easat-1670	113	15	the	the	DET
easat-1670	113	16	pressure	pressure	NOUN
easat-1670	113	17	involving	involve	VERB
easat-1670	113	18	financial	financial	ADJ
easat-1670	113	19	and	and	CCONJ
easat-1670	113	20	non	non	ADJ
easat-1670	113	21	-	-	ADJ
easat-1670	113	22	financial	financial	ADJ
easat-1670	113	23	pressures	pressure	NOUN
easat-1670	113	24	with	with	ADP
easat-1670	113	25	ten	ten	NUM
easat-1670	113	26	items	item	NOUN
easat-1670	113	27	.	.	PUNCT
easat-1670	114	1	after	after	ADP
easat-1670	114	2	that	that	PRON
easat-1670	114	3	,	,	PUNCT
easat-1670	114	4	respondents	respondent	NOUN
easat-1670	114	5	are	be	AUX
easat-1670	114	6	requested	request	VERB
easat-1670	114	7	to	to	PART
easat-1670	114	8	choose	choose	VERB
easat-1670	114	9	from	from	ADP
easat-1670	114	10	a	a	DET
easat-1670	114	11	scale	scale	NOUN
easat-1670	114	12	provided	provide	VERB
easat-1670	114	13	consisting	consist	VERB
easat-1670	114	14	of	of	ADP
easat-1670	114	15	eight	eight	NUM
easat-1670	114	16	items	item	NOUN
easat-1670	114	17	on	on	ADP
easat-1670	114	18	rationalisation	rationalisation	NOUN
easat-1670	114	19	that	that	PRON
easat-1670	114	20	reflects	reflect	VERB
easat-1670	114	21	the	the	DET
easat-1670	114	22	employees	employee	NOUN
easat-1670	114	23	’	’	PART
easat-1670	114	24	working	work	VERB
easat-1670	114	25	culture	culture	NOUN
easat-1670	114	26	and	and	CCONJ
easat-1670	114	27	working	working	NOUN
easat-1670	114	28	environment	environment	NOUN
easat-1670	114	29	in	in	ADP
easat-1670	114	30	section	section	NOUN
easat-1670	114	31	e.	e.	PROPN
easat-1670	114	32	lastly	lastly	ADV
easat-1670	114	33	,	,	PUNCT
easat-1670	114	34	in	in	ADP
easat-1670	114	35	section	section	NOUN
easat-1670	114	36	f	f	PROPN
easat-1670	114	37	,	,	PUNCT
easat-1670	114	38	there	there	PRON
easat-1670	114	39	are	be	VERB
easat-1670	114	40	six	six	NUM
easat-1670	114	41	items	item	NOUN
easat-1670	114	42	for	for	ADP
easat-1670	114	43	capability	capability	NOUN
easat-1670	114	44	regarding	regard	VERB
easat-1670	114	45	employee	employee	NOUN
easat-1670	114	46	traits	trait	NOUN
easat-1670	114	47	or	or	CCONJ
easat-1670	114	48	skills	skill	NOUN
easat-1670	114	49	and	and	CCONJ
easat-1670	114	50	position	position	NOUN
easat-1670	114	51	to	to	PART
easat-1670	114	52	recognise	recognise	VERB
easat-1670	114	53	the	the	DET
easat-1670	114	54	135	135	NUM
easat-1670	114	55	edelweiss	edelweiss	PROPN
easat-1670	114	56	applied	apply	VERB
easat-1670	114	57	science	science	NOUN
easat-1670	114	58	and	and	CCONJ
easat-1670	114	59	technology	technology	NOUN
easat-1670	114	60	issn	issn	PROPN
easat-1670	114	61	:	:	PUNCT
easat-1670	114	62	2576	2576	NUM
easat-1670	114	63	-	-	SYM
easat-1670	114	64	8484	8484	NUM
easat-1670	114	65	vol	vol	NOUN
easat-1670	114	66	.	.	PROPN
easat-1670	114	67	8	8	NUM
easat-1670	114	68	,	,	PUNCT
easat-1670	114	69	no	no	INTJ
easat-1670	114	70	.	.	NOUN
easat-1670	115	1	5	5	NUM
easat-1670	115	2	:	:	SYM
easat-1670	115	3	131	131	NUM
easat-1670	115	4	-	-	SYM
easat-1670	115	5	143	143	NUM
easat-1670	115	6	,	,	PUNCT
easat-1670	115	7	2024	2024	NUM
easat-1670	115	8	doi	doi	NOUN
easat-1670	115	9	:	:	PUNCT
easat-1670	115	10	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	115	11	©	©	PROPN
easat-1670	115	12	2024	2024	NUM
easat-1670	115	13	by	by	ADP
easat-1670	115	14	the	the	DET
easat-1670	115	15	authors	author	NOUN
easat-1670	115	16	;	;	PUNCT
easat-1670	115	17	licensee	licensee	PROPN
easat-1670	115	18	learning	learn	VERB
easat-1670	115	19	gate	gate	PROPN
easat-1670	115	20	possibility	possibility	NOUN
easat-1670	115	21	of	of	ADP
easat-1670	115	22	fraud	fraud	NOUN
easat-1670	115	23	in	in	ADP
easat-1670	115	24	a	a	DET
easat-1670	115	25	department	department	NOUN
easat-1670	115	26	.	.	PUNCT
easat-1670	116	1	4	4	X
easat-1670	116	2	.	.	NOUN
easat-1670	116	3	results	result	VERB
easat-1670	116	4	the	the	DET
easat-1670	116	5	research	research	NOUN
easat-1670	116	6	used	use	VERB
easat-1670	116	7	the	the	DET
easat-1670	116	8	statistical	statistical	ADJ
easat-1670	116	9	package	package	NOUN
easat-1670	116	10	for	for	ADP
easat-1670	116	11	the	the	DET
easat-1670	116	12	social	social	ADJ
easat-1670	116	13	science	science	NOUN
easat-1670	116	14	(	(	PUNCT
easat-1670	116	15	spss	spss	PROPN
easat-1670	116	16	)	)	PUNCT
easat-1670	116	17	software	software	NOUN
easat-1670	116	18	,	,	PUNCT
easat-1670	116	19	version	version	NOUN
easat-1670	116	20	23	23	NUM
easat-1670	116	21	as	as	ADP
easat-1670	116	22	its	its	PRON
easat-1670	116	23	statistical	statistical	ADJ
easat-1670	116	24	data	datum	NOUN
easat-1670	116	25	analysis	analysis	NOUN
easat-1670	116	26	software	software	NOUN
easat-1670	116	27	.	.	PUNCT
easat-1670	117	1	this	this	DET
easat-1670	117	2	study	study	NOUN
easat-1670	117	3	received	receive	VERB
easat-1670	117	4	111	111	NUM
easat-1670	117	5	respondents	respondent	NOUN
easat-1670	117	6	who	who	PRON
easat-1670	117	7	participated	participate	VERB
easat-1670	117	8	in	in	ADP
easat-1670	117	9	the	the	DET
easat-1670	117	10	survey	survey	NOUN
easat-1670	117	11	.	.	PUNCT
easat-1670	118	1	out	out	ADP
easat-1670	118	2	of	of	ADP
easat-1670	118	3	the	the	DET
easat-1670	118	4	160	160	NUM
easat-1670	118	5	questionnaires	questionnaire	NOUN
easat-1670	118	6	distributed	distribute	VERB
easat-1670	118	7	to	to	ADP
easat-1670	118	8	selected	select	VERB
easat-1670	118	9	sample	sample	NOUN
easat-1670	118	10	,	,	PUNCT
easat-1670	118	11	the	the	DET
easat-1670	118	12	research	research	NOUN
easat-1670	118	13	response	response	NOUN
easat-1670	118	14	rate	rate	NOUN
easat-1670	118	15	was	be	AUX
easat-1670	118	16	found	find	VERB
easat-1670	118	17	to	to	PART
easat-1670	118	18	be	be	AUX
easat-1670	118	19	69	69	NUM
easat-1670	118	20	percent	percent	NOUN
easat-1670	118	21	(	(	PUNCT
easat-1670	118	22	i.e.	i.e.	X
easat-1670	118	23	111/160	111/160	NUM
easat-1670	118	24	x	x	SYM
easat-1670	118	25	100	100	NUM
easat-1670	118	26	)	)	PUNCT
easat-1670	118	27	.	.	PUNCT
easat-1670	119	1	according	accord	VERB
easat-1670	119	2	to	to	ADP
easat-1670	119	3	alreck	alreck	NOUN
easat-1670	119	4	and	and	CCONJ
easat-1670	119	5	settle	settle	VERB
easat-1670	119	6	(	(	PUNCT
easat-1670	119	7	1995	1995	NUM
easat-1670	119	8	)	)	PUNCT
easat-1670	119	9	,	,	PUNCT
easat-1670	119	10	gaining	gain	VERB
easat-1670	119	11	a	a	DET
easat-1670	119	12	survey	survey	NOUN
easat-1670	119	13	response	response	NOUN
easat-1670	119	14	rate	rate	NOUN
easat-1670	119	15	of	of	ADP
easat-1670	119	16	5	5	NUM
easat-1670	119	17	percent	percent	NOUN
easat-1670	119	18	to	to	ADP
easat-1670	119	19	10	10	NUM
easat-1670	119	20	percent	percent	NOUN
easat-1670	119	21	has	have	AUX
easat-1670	119	22	become	become	VERB
easat-1670	119	23	common	common	ADJ
easat-1670	119	24	in	in	ADP
easat-1670	119	25	research	research	NOUN
easat-1670	119	26	.	.	PUNCT
easat-1670	120	1	these	these	DET
easat-1670	120	2	findings	finding	NOUN
easat-1670	120	3	show	show	VERB
easat-1670	120	4	that	that	SCONJ
easat-1670	120	5	the	the	DET
easat-1670	120	6	obtained	obtain	VERB
easat-1670	120	7	response	response	NOUN
easat-1670	120	8	rate	rate	NOUN
easat-1670	120	9	is	be	AUX
easat-1670	120	10	considered	consider	VERB
easat-1670	120	11	suitable	suitable	ADJ
easat-1670	120	12	for	for	ADP
easat-1670	120	13	analysis	analysis	NOUN
easat-1670	120	14	.	.	PUNCT
easat-1670	121	1	4.1	4.1	NUM
easat-1670	121	2	.	.	PUNCT
easat-1670	122	1	descriptive	descriptive	ADJ
easat-1670	122	2	analysis	analysis	NOUN
easat-1670	122	3	4.1.1	4.1.1	NUM
easat-1670	122	4	.	.	PUNCT
easat-1670	123	1	demographic	demographic	ADJ
easat-1670	123	2	profile	profile	NOUN
easat-1670	123	3	table	table	NOUN
easat-1670	123	4	1.1	1.1	NUM
easat-1670	123	5	depicts	depict	VERB
easat-1670	123	6	the	the	DET
easat-1670	123	7	descriptive	descriptive	ADJ
easat-1670	123	8	statistics	statistic	NOUN
easat-1670	123	9	for	for	ADP
easat-1670	123	10	respondents	respondent	NOUN
easat-1670	123	11	’	'	PUNCT
easat-1670	123	12	gender	gender	NOUN
easat-1670	123	13	.	.	PUNCT
easat-1670	124	1	based	base	VERB
easat-1670	124	2	on	on	ADP
easat-1670	124	3	analysis	analysis	NOUN
easat-1670	124	4	,	,	PUNCT
easat-1670	124	5	33.3	33.3	NUM
easat-1670	124	6	percent	percent	NOUN
easat-1670	124	7	of	of	ADP
easat-1670	124	8	respondents	respondent	NOUN
easat-1670	124	9	were	be	AUX
easat-1670	124	10	found	find	VERB
easat-1670	124	11	to	to	PART
easat-1670	124	12	be	be	AUX
easat-1670	124	13	male	male	ADJ
easat-1670	124	14	respondents	respondent	NOUN
easat-1670	124	15	,	,	PUNCT
easat-1670	124	16	whereas	whereas	SCONJ
easat-1670	124	17	66.7	66.7	NUM
easat-1670	124	18	percent	percent	NOUN
easat-1670	124	19	were	be	AUX
easat-1670	124	20	female	female	ADJ
easat-1670	124	21	respondents	respondent	NOUN
easat-1670	124	22	.	.	PUNCT
easat-1670	125	1	according	accord	VERB
easat-1670	125	2	to	to	ADP
easat-1670	125	3	wan	wan	PROPN
easat-1670	125	4	mohd	mohd	PROPN
easat-1670	125	5	fathi	fathi	PROPN
easat-1670	125	6	et	et	PROPN
easat-1670	125	7	al	al	PROPN
easat-1670	125	8	.	.	PROPN
easat-1670	126	1	(	(	PUNCT
easat-1670	126	2	2017	2017	NUM
easat-1670	126	3	)	)	PUNCT
easat-1670	126	4	,	,	PUNCT
easat-1670	126	5	this	this	DET
easat-1670	126	6	result	result	NOUN
easat-1670	126	7	shows	show	VERB
easat-1670	126	8	significant	significant	ADJ
easat-1670	126	9	relationship	relationship	NOUN
easat-1670	126	10	on	on	ADP
easat-1670	126	11	gender	gender	NOUN
easat-1670	126	12	,	,	PUNCT
easat-1670	126	13	age	age	NOUN
easat-1670	126	14	,	,	PUNCT
easat-1670	126	15	position	position	NOUN
easat-1670	126	16	,	,	PUNCT
easat-1670	126	17	and	and	CCONJ
easat-1670	126	18	religiosity	religiosity	NOUN
easat-1670	126	19	in	in	ADP
easat-1670	126	20	influencing	influence	VERB
easat-1670	126	21	employees	employee	NOUN
easat-1670	126	22	of	of	ADP
easat-1670	126	23	financial	financial	ADJ
easat-1670	126	24	institutions	institution	NOUN
easat-1670	126	25	to	to	PART
easat-1670	126	26	commit	commit	VERB
easat-1670	126	27	asset	asset	NOUN
easat-1670	126	28	misappropriation	misappropriation	NOUN
easat-1670	126	29	.	.	PUNCT
easat-1670	127	1	moreover	moreover	ADV
easat-1670	127	2	,	,	PUNCT
easat-1670	127	3	table	table	NOUN
easat-1670	127	4	1.2	1.2	NUM
easat-1670	127	5	showed	show	VERB
easat-1670	127	6	that	that	SCONJ
easat-1670	127	7	the	the	DET
easat-1670	127	8	largest	large	ADJ
easat-1670	127	9	group	group	NOUN
easat-1670	127	10	of	of	ADP
easat-1670	127	11	respondents	respondent	NOUN
easat-1670	127	12	was	be	AUX
easat-1670	127	13	in	in	ADP
easat-1670	127	14	a	a	DET
easat-1670	127	15	category	category	NOUN
easat-1670	127	16	of	of	ADP
easat-1670	127	17	aged	aged	ADJ
easat-1670	127	18	less	less	ADJ
easat-1670	127	19	than	than	ADP
easat-1670	127	20	30	30	NUM
easat-1670	127	21	years	year	NOUN
easat-1670	127	22	old	old	ADJ
easat-1670	127	23	,	,	PUNCT
easat-1670	127	24	which	which	PRON
easat-1670	127	25	constitutes	constitute	VERB
easat-1670	127	26	47.7	47.7	NUM
easat-1670	127	27	percent	percent	NOUN
easat-1670	127	28	of	of	ADP
easat-1670	127	29	respondents	respondent	NOUN
easat-1670	127	30	.	.	PUNCT
easat-1670	128	1	this	this	PRON
easat-1670	128	2	is	be	AUX
easat-1670	128	3	followed	follow	VERB
easat-1670	128	4	by	by	ADP
easat-1670	128	5	the	the	DET
easat-1670	128	6	categories	category	NOUN
easat-1670	128	7	with	with	ADP
easat-1670	128	8	an	an	DET
easat-1670	128	9	age	age	NOUN
easat-1670	128	10	range	range	NOUN
easat-1670	128	11	of	of	ADP
easat-1670	128	12	31	31	NUM
easat-1670	128	13	to	to	PART
easat-1670	128	14	40	40	NUM
easat-1670	128	15	years	year	NOUN
easat-1670	128	16	old	old	ADJ
easat-1670	128	17	(	(	PUNCT
easat-1670	128	18	31.5	31.5	NUM
easat-1670	128	19	%	%	NOUN
easat-1670	128	20	)	)	PUNCT
easat-1670	128	21	,	,	PUNCT
easat-1670	128	22	41	41	NUM
easat-1670	128	23	to	to	PART
easat-1670	128	24	50	50	NUM
easat-1670	128	25	years	year	NOUN
easat-1670	128	26	old	old	ADJ
easat-1670	128	27	(	(	PUNCT
easat-1670	128	28	11.7	11.7	NUM
easat-1670	128	29	%	%	NOUN
easat-1670	128	30	)	)	PUNCT
easat-1670	128	31	,	,	PUNCT
easat-1670	128	32	as	as	ADV
easat-1670	128	33	well	well	ADV
easat-1670	128	34	as	as	ADP
easat-1670	128	35	51	51	NUM
easat-1670	128	36	years	year	NOUN
easat-1670	128	37	old	old	ADJ
easat-1670	128	38	and	and	CCONJ
easat-1670	128	39	above	above	ADV
easat-1670	128	40	(	(	PUNCT
easat-1670	128	41	9	9	NUM
easat-1670	128	42	%	%	NOUN
easat-1670	128	43	)	)	PUNCT
easat-1670	128	44	.	.	PUNCT
easat-1670	129	1	these	these	DET
easat-1670	129	2	results	result	NOUN
easat-1670	129	3	indicate	indicate	VERB
easat-1670	129	4	that	that	SCONJ
easat-1670	129	5	most	most	ADJ
easat-1670	129	6	respondents	respondent	NOUN
easat-1670	129	7	are	be	AUX
easat-1670	129	8	within	within	ADP
easat-1670	129	9	an	an	DET
easat-1670	129	10	age	age	NOUN
easat-1670	129	11	group	group	NOUN
easat-1670	129	12	of	of	ADP
easat-1670	129	13	less	less	ADJ
easat-1670	129	14	than	than	ADP
easat-1670	129	15	30	30	NUM
easat-1670	129	16	years	year	NOUN
easat-1670	129	17	old	old	ADJ
easat-1670	129	18	.	.	PUNCT
easat-1670	130	1	table	table	NOUN
easat-1670	130	2	1.3	1.3	NUM
easat-1670	130	3	illustrates	illustrate	VERB
easat-1670	130	4	the	the	DET
easat-1670	130	5	descriptive	descriptive	ADJ
easat-1670	130	6	statistics	statistic	NOUN
easat-1670	130	7	for	for	ADP
easat-1670	130	8	respondents	respondent	NOUN
easat-1670	130	9	’	'	PUNCT
easat-1670	130	10	marital	marital	ADJ
easat-1670	130	11	status	status	NOUN
easat-1670	130	12	.	.	PUNCT
easat-1670	131	1	according	accord	VERB
easat-1670	131	2	to	to	ADP
easat-1670	131	3	the	the	DET
easat-1670	131	4	analysis	analysis	NOUN
easat-1670	131	5	,	,	PUNCT
easat-1670	131	6	62.2	62.2	NUM
easat-1670	131	7	percent	percent	NOUN
easat-1670	131	8	of	of	ADP
easat-1670	131	9	the	the	DET
easat-1670	131	10	respondents	respondent	NOUN
easat-1670	131	11	are	be	AUX
easat-1670	131	12	married	married	ADJ
easat-1670	131	13	,	,	PUNCT
easat-1670	131	14	meanwhile	meanwhile	ADV
easat-1670	131	15	,	,	PUNCT
easat-1670	131	16	37.8	37.8	NUM
easat-1670	131	17	percent	percent	NOUN
easat-1670	131	18	are	be	AUX
easat-1670	131	19	single	single	ADJ
easat-1670	131	20	.	.	PUNCT
easat-1670	132	1	further	far	ADV
easat-1670	132	2	,	,	PUNCT
easat-1670	132	3	no	no	DET
easat-1670	132	4	respondent	respondent	NOUN
easat-1670	132	5	is	be	AUX
easat-1670	132	6	found	find	VERB
easat-1670	132	7	to	to	PART
easat-1670	132	8	be	be	AUX
easat-1670	132	9	widowed	widow	VERB
easat-1670	132	10	and	and	CCONJ
easat-1670	132	11	divorced	divorce	VERB
easat-1670	132	12	.	.	PUNCT
easat-1670	133	1	based	base	VERB
easat-1670	133	2	on	on	ADP
easat-1670	133	3	table	table	NOUN
easat-1670	133	4	1.2	1.2	NUM
easat-1670	133	5	and	and	CCONJ
easat-1670	133	6	1.3	1.3	NUM
easat-1670	133	7	,	,	PUNCT
easat-1670	133	8	a	a	DET
easat-1670	133	9	majority	majority	NOUN
easat-1670	133	10	of	of	ADP
easat-1670	133	11	respondents	respondent	NOUN
easat-1670	133	12	136	136	NUM
easat-1670	133	13	edelweiss	edelweiss	PROPN
easat-1670	133	14	applied	apply	VERB
easat-1670	133	15	science	science	NOUN
easat-1670	133	16	and	and	CCONJ
easat-1670	133	17	technology	technology	NOUN
easat-1670	133	18	issn	issn	PROPN
easat-1670	133	19	:	:	PUNCT
easat-1670	133	20	2576	2576	NUM
easat-1670	133	21	-	-	SYM
easat-1670	133	22	8484	8484	NUM
easat-1670	133	23	vol	vol	NOUN
easat-1670	133	24	.	.	PROPN
easat-1670	133	25	8	8	NUM
easat-1670	133	26	,	,	PUNCT
easat-1670	133	27	no	no	INTJ
easat-1670	133	28	.	.	NOUN
easat-1670	134	1	5	5	NUM
easat-1670	134	2	:	:	SYM
easat-1670	134	3	131	131	NUM
easat-1670	134	4	-	-	SYM
easat-1670	134	5	143	143	NUM
easat-1670	134	6	,	,	PUNCT
easat-1670	134	7	2024	2024	NUM
easat-1670	134	8	doi	doi	NOUN
easat-1670	134	9	:	:	PUNCT
easat-1670	134	10	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	134	11	©	©	PROPN
easat-1670	134	12	2024	2024	NUM
easat-1670	134	13	by	by	ADP
easat-1670	134	14	the	the	DET
easat-1670	134	15	authors	author	NOUN
easat-1670	134	16	;	;	PUNCT
easat-1670	134	17	licensee	licensee	PROPN
easat-1670	134	18	learning	learning	NOUN
easat-1670	134	19	gate	gate	NOUN
easat-1670	134	20	married	marry	VERB
easat-1670	134	21	at	at	ADP
easat-1670	134	22	an	an	DET
easat-1670	134	23	early	early	ADJ
easat-1670	134	24	age	age	NOUN
easat-1670	134	25	,	,	PUNCT
easat-1670	134	26	which	which	PRON
easat-1670	134	27	is	be	AUX
easat-1670	134	28	below	below	ADP
easat-1670	134	29	30	30	NUM
easat-1670	134	30	years	year	NOUN
easat-1670	134	31	old	old	ADJ
easat-1670	134	32	.	.	PUNCT
easat-1670	135	1	table	table	NOUN
easat-1670	135	2	1.4	1.4	NUM
easat-1670	135	3	shows	show	VERB
easat-1670	135	4	the	the	DET
easat-1670	135	5	descriptive	descriptive	ADJ
easat-1670	135	6	statistics	statistic	NOUN
easat-1670	135	7	for	for	ADP
easat-1670	135	8	respondents	respondent	NOUN
easat-1670	135	9	’	'	PUNCT
easat-1670	135	10	highest	high	ADJ
easat-1670	135	11	academic	academic	ADJ
easat-1670	135	12	qualification	qualification	NOUN
easat-1670	135	13	.	.	PUNCT
easat-1670	136	1	the	the	DET
easat-1670	136	2	highest	high	ADJ
easat-1670	136	3	percentage	percentage	NOUN
easat-1670	136	4	of	of	ADP
easat-1670	136	5	respondents	respondent	NOUN
easat-1670	136	6	comes	come	VERB
easat-1670	136	7	from	from	ADP
easat-1670	136	8	employees	employee	NOUN
easat-1670	136	9	holding	hold	VERB
easat-1670	136	10	a	a	DET
easat-1670	136	11	bachelor	bachelor	NOUN
easat-1670	136	12	’s	’s	PART
easat-1670	136	13	degree	degree	NOUN
easat-1670	136	14	with	with	ADP
easat-1670	136	15	55	55	NUM
easat-1670	136	16	percent	percent	NOUN
easat-1670	136	17	.	.	PUNCT
easat-1670	137	1	this	this	PRON
easat-1670	137	2	is	be	AUX
easat-1670	137	3	followed	follow	VERB
easat-1670	137	4	by	by	ADP
easat-1670	137	5	respondents	respondent	NOUN
easat-1670	137	6	with	with	ADP
easat-1670	137	7	diploma	diploma	NOUN
easat-1670	137	8	qualification	qualification	NOUN
easat-1670	137	9	(	(	PUNCT
easat-1670	137	10	21.6	21.6	NUM
easat-1670	137	11	%	%	NOUN
easat-1670	137	12	)	)	PUNCT
easat-1670	137	13	,	,	PUNCT
easat-1670	137	14	master	master	NOUN
easat-1670	137	15	’s	’s	PART
easat-1670	137	16	degree	degree	NOUN
easat-1670	137	17	(	(	PUNCT
easat-1670	137	18	13.5	13.5	NUM
easat-1670	137	19	%	%	NOUN
easat-1670	137	20	)	)	PUNCT
easat-1670	137	21	,	,	PUNCT
easat-1670	137	22	sijil	sijil	VERB
easat-1670	137	23	pelajaran	pelajaran	VERB
easat-1670	137	24	malaysia	malaysia	PROPN
easat-1670	137	25	or	or	CCONJ
easat-1670	137	26	certificate	certificate	NOUN
easat-1670	137	27	holders	holder	NOUN
easat-1670	137	28	(	(	PUNCT
easat-1670	137	29	7	7	NUM
easat-1670	137	30	%	%	NOUN
easat-1670	137	31	)	)	PUNCT
easat-1670	137	32	,	,	PUNCT
easat-1670	137	33	and	and	CCONJ
easat-1670	137	34	0.9	0.9	NUM
easat-1670	137	35	percent	percent	NOUN
easat-1670	137	36	holding	hold	VERB
easat-1670	137	37	a	a	DET
easat-1670	137	38	doctor	doctor	NOUN
easat-1670	137	39	of	of	ADP
easat-1670	137	40	philosophy	philosophy	NOUN
easat-1670	137	41	.	.	PUNCT
easat-1670	138	1	these	these	DET
easat-1670	138	2	findings	finding	NOUN
easat-1670	138	3	indicate	indicate	VERB
easat-1670	138	4	that	that	SCONJ
easat-1670	138	5	most	most	ADJ
easat-1670	138	6	respondents	respondent	NOUN
easat-1670	138	7	are	be	AUX
easat-1670	138	8	less	less	ADJ
easat-1670	138	9	than	than	ADP
easat-1670	138	10	30	30	NUM
easat-1670	138	11	years	year	NOUN
easat-1670	138	12	old	old	ADJ
easat-1670	138	13	,	,	PUNCT
easat-1670	138	14	well	well	ADV
easat-1670	138	15	-	-	PUNCT
easat-1670	138	16	educated	educate	VERB
easat-1670	138	17	and	and	CCONJ
easat-1670	138	18	should	should	AUX
easat-1670	138	19	be	be	AUX
easat-1670	138	20	able	able	ADJ
easat-1670	138	21	to	to	PART
easat-1670	138	22	respond	respond	VERB
easat-1670	138	23	adequately	adequately	ADV
easat-1670	138	24	to	to	ADP
easat-1670	138	25	the	the	DET
easat-1670	138	26	survey	survey	NOUN
easat-1670	138	27	.	.	PUNCT
easat-1670	139	1	table	table	NOUN
easat-1670	139	2	1.5	1.5	NUM
easat-1670	139	3	presents	present	VERB
easat-1670	139	4	the	the	DET
easat-1670	139	5	descriptive	descriptive	ADJ
easat-1670	139	6	statistics	statistic	NOUN
easat-1670	139	7	for	for	ADP
easat-1670	139	8	respondents	respondent	NOUN
easat-1670	139	9	’	'	PUNCT
easat-1670	139	10	work	work	NOUN
easat-1670	139	11	experience	experience	NOUN
easat-1670	139	12	.	.	PUNCT
easat-1670	140	1	a	a	DET
easat-1670	140	2	majority	majority	NOUN
easat-1670	140	3	of	of	ADP
easat-1670	140	4	respondents	respondent	NOUN
easat-1670	140	5	(	(	PUNCT
easat-1670	140	6	58.6	58.6	NUM
easat-1670	140	7	%	%	NOUN
easat-1670	140	8	)	)	PUNCT
easat-1670	140	9	had	have	AUX
easat-1670	140	10	worked	work	VERB
easat-1670	140	11	in	in	ADP
easat-1670	140	12	their	their	PRON
easat-1670	140	13	current	current	ADJ
easat-1670	140	14	financial	financial	ADJ
easat-1670	140	15	institution	institution	NOUN
easat-1670	140	16	for	for	ADP
easat-1670	140	17	5	5	NUM
easat-1670	140	18	years	year	NOUN
easat-1670	140	19	and	and	CCONJ
easat-1670	140	20	above	above	ADV
easat-1670	140	21	.	.	PUNCT
easat-1670	141	1	moreover	moreover	ADV
easat-1670	141	2	,	,	PUNCT
easat-1670	141	3	25.2	25.2	NUM
easat-1670	141	4	percent	percent	NOUN
easat-1670	141	5	of	of	ADP
easat-1670	141	6	the	the	DET
easat-1670	141	7	respondents	respondent	NOUN
easat-1670	141	8	had	have	AUX
easat-1670	141	9	worked	work	VERB
easat-1670	141	10	within	within	ADP
easat-1670	141	11	1	1	NUM
easat-1670	141	12	to	to	PART
easat-1670	141	13	3	3	NUM
easat-1670	141	14	years	year	NOUN
easat-1670	141	15	,	,	PUNCT
easat-1670	141	16	11.7	11.7	NUM
easat-1670	141	17	percent	percent	NOUN
easat-1670	141	18	of	of	ADP
easat-1670	141	19	respondents	respondent	NOUN
easat-1670	141	20	had	have	AUX
easat-1670	141	21	worked	work	VERB
easat-1670	141	22	for	for	ADP
easat-1670	141	23	less	less	ADJ
easat-1670	141	24	than	than	ADP
easat-1670	141	25	1	1	NUM
easat-1670	141	26	year	year	NOUN
easat-1670	141	27	,	,	PUNCT
easat-1670	141	28	and	and	CCONJ
easat-1670	141	29	the	the	DET
easat-1670	141	30	remaining	remain	VERB
easat-1670	141	31	4.5	4.5	NUM
easat-1670	141	32	percent	percent	NOUN
easat-1670	141	33	had	have	AUX
easat-1670	141	34	worked	work	VERB
easat-1670	141	35	within	within	ADP
easat-1670	141	36	4	4	NUM
easat-1670	141	37	to	to	PART
easat-1670	141	38	5	5	NUM
easat-1670	141	39	years	year	NOUN
easat-1670	141	40	in	in	ADP
easat-1670	141	41	the	the	DET
easat-1670	141	42	financial	financial	ADJ
easat-1670	141	43	institution	institution	NOUN
easat-1670	141	44	.	.	PUNCT
easat-1670	142	1	overall	overall	ADV
easat-1670	142	2	,	,	PUNCT
easat-1670	142	3	most	most	ADJ
easat-1670	142	4	respondents	respondent	NOUN
easat-1670	142	5	had	have	VERB
easat-1670	142	6	more	more	ADJ
easat-1670	142	7	than	than	ADP
easat-1670	142	8	5	5	NUM
easat-1670	142	9	years	year	NOUN
easat-1670	142	10	of	of	ADP
easat-1670	142	11	work	work	NOUN
easat-1670	142	12	experience	experience	NOUN
easat-1670	142	13	.	.	PUNCT
easat-1670	143	1	these	these	DET
easat-1670	143	2	findings	finding	NOUN
easat-1670	143	3	show	show	VERB
easat-1670	143	4	that	that	SCONJ
easat-1670	143	5	most	most	ADJ
easat-1670	143	6	respondents	respondent	NOUN
easat-1670	143	7	had	have	VERB
easat-1670	143	8	extensive	extensive	ADJ
easat-1670	143	9	experience	experience	NOUN
easat-1670	143	10	and	and	CCONJ
easat-1670	143	11	knowledge	knowledge	NOUN
easat-1670	143	12	of	of	ADP
easat-1670	143	13	the	the	DET
easat-1670	143	14	financial	financial	ADJ
easat-1670	143	15	institution	institution	NOUN
easat-1670	143	16	's	's	PART
easat-1670	143	17	asset	asset	NOUN
easat-1670	143	18	misappropriation	misappropriation	NOUN
easat-1670	143	19	.	.	PUNCT
easat-1670	144	1	therefore	therefore	ADV
easat-1670	144	2	,	,	PUNCT
easat-1670	144	3	the	the	DET
easat-1670	144	4	collected	collect	VERB
easat-1670	144	5	data	datum	NOUN
easat-1670	144	6	is	be	AUX
easat-1670	144	7	considered	consider	VERB
easat-1670	144	8	to	to	PART
easat-1670	144	9	be	be	AUX
easat-1670	144	10	accurate	accurate	ADJ
easat-1670	144	11	and	and	CCONJ
easat-1670	144	12	reliable	reliable	ADJ
easat-1670	144	13	.	.	PUNCT
easat-1670	145	1	137	137	NUM
easat-1670	145	2	edelweiss	edelweiss	PROPN
easat-1670	145	3	applied	apply	VERB
easat-1670	145	4	science	science	NOUN
easat-1670	145	5	and	and	CCONJ
easat-1670	145	6	technology	technology	NOUN
easat-1670	145	7	issn	issn	PROPN
easat-1670	145	8	:	:	PUNCT
easat-1670	145	9	2576	2576	NUM
easat-1670	145	10	-	-	SYM
easat-1670	145	11	8484	8484	NUM
easat-1670	145	12	vol	vol	NOUN
easat-1670	145	13	.	.	PROPN
easat-1670	145	14	8	8	NUM
easat-1670	145	15	,	,	PUNCT
easat-1670	145	16	no	no	INTJ
easat-1670	145	17	.	.	NOUN
easat-1670	146	1	5	5	NUM
easat-1670	146	2	:	:	SYM
easat-1670	146	3	131	131	NUM
easat-1670	146	4	-	-	SYM
easat-1670	146	5	143	143	NUM
easat-1670	146	6	,	,	PUNCT
easat-1670	146	7	2024	2024	NUM
easat-1670	146	8	doi	doi	NOUN
easat-1670	146	9	:	:	PUNCT
easat-1670	146	10	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	146	11	©	©	PROPN
easat-1670	146	12	2024	2024	NUM
easat-1670	146	13	by	by	ADP
easat-1670	146	14	the	the	DET
easat-1670	146	15	authors	author	NOUN
easat-1670	146	16	;	;	PUNCT
easat-1670	146	17	licensee	licensee	PROPN
easat-1670	146	18	learning	learn	VERB
easat-1670	146	19	gate	gate	PROPN
easat-1670	146	20	table	table	NOUN
easat-1670	146	21	1.6	1.6	NUM
easat-1670	146	22	shows	show	VERB
easat-1670	146	23	the	the	DET
easat-1670	146	24	descriptive	descriptive	ADJ
easat-1670	146	25	statistics	statistic	NOUN
easat-1670	146	26	for	for	ADP
easat-1670	146	27	respondents	respondent	NOUN
easat-1670	146	28	’	'	PUNCT
easat-1670	146	29	position	position	NOUN
easat-1670	146	30	in	in	ADP
easat-1670	146	31	their	their	PRON
easat-1670	146	32	current	current	ADJ
easat-1670	146	33	workplace	workplace	NOUN
easat-1670	146	34	.	.	PUNCT
easat-1670	147	1	more	more	ADJ
easat-1670	147	2	than	than	ADP
easat-1670	147	3	half	half	NOUN
easat-1670	147	4	of	of	ADP
easat-1670	147	5	the	the	DET
easat-1670	147	6	respondents	respondent	NOUN
easat-1670	147	7	are	be	AUX
easat-1670	147	8	at	at	ADP
easat-1670	147	9	lower	low	ADJ
easat-1670	147	10	management	management	NOUN
easat-1670	147	11	level	level	NOUN
easat-1670	147	12	(	(	PUNCT
easat-1670	147	13	53.2	53.2	NUM
easat-1670	147	14	%	%	NOUN
easat-1670	147	15	)	)	PUNCT
easat-1670	147	16	,	,	PUNCT
easat-1670	147	17	while	while	SCONJ
easat-1670	147	18	37.8	37.8	NUM
easat-1670	147	19	percent	percent	NOUN
easat-1670	147	20	of	of	ADP
easat-1670	147	21	them	they	PRON
easat-1670	147	22	are	be	AUX
easat-1670	147	23	at	at	ADP
easat-1670	147	24	middle	middle	ADJ
easat-1670	147	25	management	management	NOUN
easat-1670	147	26	and	and	CCONJ
easat-1670	147	27	supervisor	supervisor	NOUN
easat-1670	147	28	levels	level	NOUN
easat-1670	147	29	,	,	PUNCT
easat-1670	147	30	and	and	CCONJ
easat-1670	147	31	9	9	NUM
easat-1670	147	32	percent	percent	NOUN
easat-1670	147	33	represented	represent	VERB
easat-1670	147	34	employees	employee	NOUN
easat-1670	147	35	at	at	ADP
easat-1670	147	36	the	the	DET
easat-1670	147	37	top	top	ADJ
easat-1670	147	38	management	management	NOUN
easat-1670	147	39	level	level	NOUN
easat-1670	147	40	.	.	PUNCT
easat-1670	148	1	these	these	DET
easat-1670	148	2	data	datum	NOUN
easat-1670	148	3	show	show	VERB
easat-1670	148	4	that	that	SCONJ
easat-1670	148	5	most	most	ADJ
easat-1670	148	6	respondents	respondent	NOUN
easat-1670	148	7	'	'	PART
easat-1670	148	8	positions	position	NOUN
easat-1670	148	9	are	be	AUX
easat-1670	148	10	at	at	ADP
easat-1670	148	11	a	a	DET
easat-1670	148	12	low	low	ADJ
easat-1670	148	13	-	-	PUNCT
easat-1670	148	14	level	level	NOUN
easat-1670	148	15	,	,	PUNCT
easat-1670	148	16	which	which	PRON
easat-1670	148	17	is	be	AUX
easat-1670	148	18	consistent	consistent	ADJ
easat-1670	148	19	to	to	ADP
easat-1670	148	20	respondents	respondent	NOUN
easat-1670	148	21	age	age	NOUN
easat-1670	148	22	being	be	AUX
easat-1670	148	23	less	less	ADJ
easat-1670	148	24	than	than	ADP
easat-1670	148	25	30	30	NUM
easat-1670	148	26	years	year	NOUN
easat-1670	148	27	old	old	ADJ
easat-1670	148	28	.	.	PUNCT
easat-1670	149	1	results	result	NOUN
easat-1670	149	2	from	from	ADP
easat-1670	149	3	kennedy	kennedy	PROPN
easat-1670	149	4	(	(	PUNCT
easat-1670	149	5	2018	2018	NUM
easat-1670	149	6	)	)	PUNCT
easat-1670	149	7	had	have	AUX
easat-1670	149	8	previously	previously	ADV
easat-1670	149	9	showed	show	VERB
easat-1670	149	10	that	that	SCONJ
easat-1670	149	11	most	most	ADJ
easat-1670	149	12	insider	insider	NOUN
easat-1670	149	13	financial	financial	ADJ
easat-1670	149	14	frauds	fraud	NOUN
easat-1670	149	15	were	be	AUX
easat-1670	149	16	committed	commit	VERB
easat-1670	149	17	by	by	ADP
easat-1670	149	18	lower	low	ADJ
easat-1670	149	19	-	-	PUNCT
easat-1670	149	20	level	level	NOUN
easat-1670	149	21	employees	employee	NOUN
easat-1670	149	22	because	because	SCONJ
easat-1670	149	23	they	they	PRON
easat-1670	149	24	had	have	VERB
easat-1670	149	25	a	a	DET
easat-1670	149	26	high	high	ADJ
easat-1670	149	27	opportunity	opportunity	NOUN
easat-1670	149	28	to	to	PART
easat-1670	149	29	misuse	misuse	VERB
easat-1670	149	30	assets	asset	NOUN
easat-1670	149	31	.	.	PUNCT
easat-1670	150	1	lastly	lastly	ADV
easat-1670	150	2	,	,	PUNCT
easat-1670	150	3	table	table	NOUN
easat-1670	150	4	1.7	1.7	NUM
easat-1670	150	5	highlights	highlight	NOUN
easat-1670	150	6	the	the	DET
easat-1670	150	7	descriptive	descriptive	ADJ
easat-1670	150	8	statistics	statistic	NOUN
easat-1670	150	9	for	for	ADP
easat-1670	150	10	respondents	respondent	NOUN
easat-1670	150	11	’	'	PUNCT
easat-1670	150	12	current	current	ADJ
easat-1670	150	13	average	average	ADJ
easat-1670	150	14	monthly	monthly	ADJ
easat-1670	150	15	salary	salary	NOUN
easat-1670	150	16	.	.	PUNCT
easat-1670	151	1	most	most	ADJ
easat-1670	151	2	respondents	respondent	NOUN
easat-1670	151	3	are	be	AUX
easat-1670	151	4	earning	earn	VERB
easat-1670	151	5	less	less	ADJ
easat-1670	151	6	than	than	ADP
easat-1670	151	7	rm2500	rm2500	NOUN
easat-1670	151	8	(	(	PUNCT
easat-1670	151	9	28.8	28.8	NUM
easat-1670	151	10	%	%	NOUN
easat-1670	151	11	)	)	PUNCT
easat-1670	151	12	,	,	PUNCT
easat-1670	151	13	as	as	ADV
easat-1670	151	14	well	well	ADV
easat-1670	151	15	as	as	ADP
easat-1670	151	16	rm2501	rm2501	NOUN
easat-1670	151	17	to	to	ADP
easat-1670	151	18	rm3500	rm3500	PROPN
easat-1670	151	19	(	(	PUNCT
easat-1670	151	20	23.4	23.4	NUM
easat-1670	151	21	%	%	NOUN
easat-1670	151	22	)	)	PUNCT
easat-1670	151	23	due	due	ADP
easat-1670	151	24	to	to	ADP
easat-1670	151	25	most	most	ADJ
easat-1670	151	26	respondents	respondent	NOUN
easat-1670	151	27	’	'	PUNCT
easat-1670	151	28	current	current	ADJ
easat-1670	151	29	position	position	NOUN
easat-1670	151	30	at	at	ADP
easat-1670	151	31	the	the	DET
easat-1670	151	32	lower	low	ADJ
easat-1670	151	33	management	management	NOUN
easat-1670	151	34	level	level	NOUN
easat-1670	151	35	.	.	PUNCT
easat-1670	152	1	meanwhile	meanwhile	ADV
easat-1670	152	2	,	,	PUNCT
easat-1670	152	3	19.8	19.8	NUM
easat-1670	152	4	percent	percent	NOUN
easat-1670	152	5	are	be	AUX
easat-1670	152	6	earning	earn	VERB
easat-1670	152	7	rm3501	rm3501	NOUN
easat-1670	152	8	to	to	ADP
easat-1670	152	9	rm5000	rm5000	PROPN
easat-1670	152	10	,	,	PUNCT
easat-1670	152	11	18	18	NUM
easat-1670	152	12	percent	percent	NOUN
easat-1670	152	13	are	be	AUX
easat-1670	152	14	earning	earn	VERB
easat-1670	152	15	rm7001	rm7001	NOUN
easat-1670	152	16	and	and	CCONJ
easat-1670	152	17	above	above	ADV
easat-1670	152	18	,	,	PUNCT
easat-1670	152	19	and	and	CCONJ
easat-1670	152	20	only	only	ADV
easat-1670	152	21	9.9	9.9	NUM
easat-1670	152	22	percent	percent	NOUN
easat-1670	152	23	are	be	AUX
easat-1670	152	24	earning	earn	VERB
easat-1670	152	25	rm5001	rm5001	PROPN
easat-1670	152	26	to	to	PART
easat-1670	152	27	rm7000	rm7000	PROPN
easat-1670	152	28	.	.	PUNCT
easat-1670	153	1	therefore	therefore	ADV
easat-1670	153	2	,	,	PUNCT
easat-1670	153	3	52.2	52.2	NUM
easat-1670	153	4	percent	percent	NOUN
easat-1670	153	5	of	of	ADP
easat-1670	153	6	respondents	respondent	NOUN
easat-1670	153	7	’	'	PUNCT
easat-1670	153	8	average	average	ADJ
easat-1670	153	9	monthly	monthly	ADJ
easat-1670	153	10	salary	salary	NOUN
easat-1670	153	11	is	be	AUX
easat-1670	153	12	at	at	ADP
easat-1670	153	13	most	most	ADJ
easat-1670	153	14	rm3500	rm3500	NOUN
easat-1670	153	15	,	,	PUNCT
easat-1670	153	16	which	which	PRON
easat-1670	153	17	could	could	AUX
easat-1670	153	18	be	be	AUX
easat-1670	153	19	due	due	ADJ
easat-1670	153	20	to	to	ADP
easat-1670	153	21	the	the	DET
easat-1670	153	22	fact	fact	NOUN
easat-1670	153	23	that	that	SCONJ
easat-1670	153	24	most	most	ADJ
easat-1670	153	25	respondents	respondent	NOUN
easat-1670	153	26	are	be	AUX
easat-1670	153	27	aged	age	VERB
easat-1670	153	28	less	less	ADJ
easat-1670	153	29	than	than	ADP
easat-1670	153	30	30	30	NUM
easat-1670	153	31	years	year	NOUN
easat-1670	153	32	old	old	ADJ
easat-1670	153	33	and	and	CCONJ
easat-1670	153	34	are	be	AUX
easat-1670	153	35	at	at	ADP
easat-1670	153	36	a	a	DET
easat-1670	153	37	position	position	NOUN
easat-1670	153	38	of	of	ADP
easat-1670	153	39	low	low	ADJ
easat-1670	153	40	-	-	PUNCT
easat-1670	153	41	level	level	NOUN
easat-1670	153	42	management	management	NOUN
easat-1670	153	43	.	.	PUNCT
easat-1670	154	1	138	138	NUM
easat-1670	154	2	edelweiss	edelweiss	PROPN
easat-1670	154	3	applied	apply	VERB
easat-1670	154	4	science	science	NOUN
easat-1670	154	5	and	and	CCONJ
easat-1670	154	6	technology	technology	NOUN
easat-1670	154	7	issn	issn	PROPN
easat-1670	154	8	:	:	PUNCT
easat-1670	154	9	2576	2576	NUM
easat-1670	154	10	-	-	SYM
easat-1670	154	11	8484	8484	NUM
easat-1670	154	12	vol	vol	NOUN
easat-1670	154	13	.	.	PROPN
easat-1670	154	14	8	8	NUM
easat-1670	154	15	,	,	PUNCT
easat-1670	154	16	no	no	INTJ
easat-1670	154	17	.	.	NOUN
easat-1670	154	18	5	5	NUM
easat-1670	154	19	:	:	SYM
easat-1670	154	20	131	131	NUM
easat-1670	154	21	-	-	SYM
easat-1670	154	22	143	143	NUM
easat-1670	154	23	,	,	PUNCT
easat-1670	154	24	2024	2024	NUM
easat-1670	154	25	doi	doi	NOUN
easat-1670	154	26	:	:	PUNCT
easat-1670	154	27	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	154	28	©	©	PROPN
easat-1670	154	29	2024	2024	NUM
easat-1670	154	30	by	by	ADP
easat-1670	154	31	the	the	DET
easat-1670	154	32	authors	author	NOUN
easat-1670	154	33	;	;	PUNCT
easat-1670	154	34	licensee	licensee	PROPN
easat-1670	154	35	learning	learn	VERB
easat-1670	154	36	gate	gate	PROPN
easat-1670	154	37	4.1.2	4.1.2	NUM
easat-1670	154	38	.	.	PUNCT
easat-1670	154	39	frequencies	frequency	NOUN
easat-1670	154	40	for	for	ADP
easat-1670	154	41	each	each	DET
easat-1670	154	42	dimension	dimension	NOUN
easat-1670	154	43	of	of	ADP
easat-1670	154	44	questionnaire	questionnaire	NOUN
easat-1670	154	45	table	table	NOUN
easat-1670	154	46	1.8	1.8	NUM
easat-1670	154	47	shows	show	NOUN
easat-1670	154	48	the	the	DET
easat-1670	154	49	mean	mean	ADJ
easat-1670	154	50	score	score	NOUN
easat-1670	154	51	and	and	CCONJ
easat-1670	154	52	standard	standard	ADJ
easat-1670	154	53	deviation	deviation	NOUN
easat-1670	154	54	for	for	ADP
easat-1670	154	55	each	each	DET
easat-1670	154	56	dimension	dimension	NOUN
easat-1670	154	57	.	.	PUNCT
easat-1670	155	1	firstly	firstly	ADV
easat-1670	155	2	,	,	PUNCT
easat-1670	155	3	the	the	DET
easat-1670	155	4	overall	overall	ADJ
easat-1670	155	5	asset	asset	NOUN
easat-1670	155	6	misappropriation	misappropriation	NOUN
easat-1670	155	7	mean	mean	VERB
easat-1670	155	8	score	score	NOUN
easat-1670	155	9	of	of	ADP
easat-1670	155	10	all	all	DET
easat-1670	155	11	the	the	DET
easat-1670	155	12	eight	eight	NUM
easat-1670	155	13	items	item	NOUN
easat-1670	155	14	was	be	AUX
easat-1670	155	15	1.955	1.955	NUM
easat-1670	155	16	with	with	ADP
easat-1670	155	17	a	a	DET
easat-1670	155	18	standard	standard	ADJ
easat-1670	155	19	deviation	deviation	NOUN
easat-1670	155	20	of	of	ADP
easat-1670	155	21	0.945	0.945	NUM
easat-1670	155	22	.	.	PUNCT
easat-1670	156	1	this	this	PRON
easat-1670	156	2	indicates	indicate	VERB
easat-1670	156	3	that	that	SCONJ
easat-1670	156	4	on	on	ADP
easat-1670	156	5	average	average	ADJ
easat-1670	156	6	,	,	PUNCT
easat-1670	156	7	respondents	respondent	NOUN
easat-1670	156	8	would	would	AUX
easat-1670	156	9	perceive	perceive	VERB
easat-1670	156	10	that	that	SCONJ
easat-1670	156	11	asset	asset	NOUN
easat-1670	156	12	misappropriation	misappropriation	NOUN
easat-1670	156	13	happened	happen	VERB
easat-1670	156	14	at	at	ADP
easat-1670	156	15	low	low	ADV
easat-1670	156	16	frequently	frequently	ADV
easat-1670	156	17	in	in	ADP
easat-1670	156	18	current	current	ADJ
easat-1670	156	19	financial	financial	ADJ
easat-1670	156	20	institutions	institution	NOUN
easat-1670	156	21	.	.	PUNCT
easat-1670	157	1	secondly	secondly	ADV
easat-1670	157	2	,	,	PUNCT
easat-1670	157	3	the	the	DET
easat-1670	157	4	analysis	analysis	NOUN
easat-1670	157	5	examined	examine	VERB
easat-1670	157	6	the	the	DET
easat-1670	157	7	extent	extent	NOUN
easat-1670	157	8	to	to	PART
easat-1670	157	9	which	which	PRON
easat-1670	157	10	respondents	respondent	NOUN
easat-1670	157	11	would	would	AUX
easat-1670	157	12	agree	agree	VERB
easat-1670	157	13	with	with	ADP
easat-1670	157	14	perceived	perceive	VERB
easat-1670	157	15	opportunity	opportunity	NOUN
easat-1670	157	16	based	base	VERB
easat-1670	157	17	on	on	ADP
easat-1670	157	18	the	the	DET
easat-1670	157	19	statements	statement	NOUN
easat-1670	157	20	relating	relate	VERB
easat-1670	157	21	to	to	ADP
easat-1670	157	22	good	good	ADJ
easat-1670	157	23	internal	internal	ADJ
easat-1670	157	24	control	control	NOUN
easat-1670	157	25	in	in	ADP
easat-1670	157	26	malaysian	malaysian	ADJ
easat-1670	157	27	financial	financial	ADJ
easat-1670	157	28	institutions	institution	NOUN
easat-1670	157	29	.	.	PUNCT
easat-1670	158	1	the	the	DET
easat-1670	158	2	overall	overall	ADJ
easat-1670	158	3	mean	mean	NOUN
easat-1670	158	4	opportunity	opportunity	NOUN
easat-1670	158	5	score	score	NOUN
easat-1670	158	6	of	of	ADP
easat-1670	158	7	all	all	DET
easat-1670	158	8	the	the	DET
easat-1670	158	9	nine	nine	NUM
easat-1670	158	10	items	item	NOUN
easat-1670	158	11	was	be	AUX
easat-1670	158	12	2.360	2.360	NUM
easat-1670	158	13	,	,	PUNCT
easat-1670	158	14	with	with	ADP
easat-1670	158	15	a	a	DET
easat-1670	158	16	standard	standard	ADJ
easat-1670	158	17	deviation	deviation	NOUN
easat-1670	158	18	of	of	ADP
easat-1670	158	19	1.137	1.137	NUM
easat-1670	158	20	.	.	PUNCT
easat-1670	159	1	this	this	PRON
easat-1670	159	2	indicates	indicate	VERB
easat-1670	159	3	that	that	SCONJ
easat-1670	159	4	on	on	ADP
easat-1670	159	5	average	average	ADJ
easat-1670	159	6	,	,	PUNCT
easat-1670	159	7	respondents	respondent	NOUN
easat-1670	159	8	would	would	AUX
easat-1670	159	9	perceive	perceive	VERB
easat-1670	159	10	that	that	SCONJ
easat-1670	159	11	opportunity	opportunity	NOUN
easat-1670	159	12	would	would	AUX
easat-1670	159	13	happen	happen	VERB
easat-1670	159	14	at	at	ADP
easat-1670	159	15	low	low	ADJ
easat-1670	159	16	level	level	NOUN
easat-1670	159	17	due	due	ADP
easat-1670	159	18	to	to	ADP
easat-1670	159	19	current	current	ADJ
easat-1670	159	20	effective	effective	ADJ
easat-1670	159	21	internal	internal	ADJ
easat-1670	159	22	control	control	NOUN
easat-1670	159	23	.	.	PUNCT
easat-1670	160	1	thirdly	thirdly	ADV
easat-1670	160	2	,	,	PUNCT
easat-1670	160	3	table	table	NOUN
easat-1670	160	4	1.8	1.8	NUM
easat-1670	160	5	shows	show	VERB
easat-1670	160	6	the	the	DET
easat-1670	160	7	overall	overall	ADJ
easat-1670	160	8	pressure	pressure	NOUN
easat-1670	160	9	mean	mean	NOUN
easat-1670	160	10	score	score	NOUN
easat-1670	160	11	of	of	ADP
easat-1670	160	12	all	all	DET
easat-1670	160	13	ten	ten	NUM
easat-1670	160	14	items	item	NOUN
easat-1670	160	15	at	at	ADP
easat-1670	160	16	3.779	3.779	NUM
easat-1670	160	17	with	with	ADP
easat-1670	160	18	a	a	DET
easat-1670	160	19	standard	standard	ADJ
easat-1670	160	20	deviation	deviation	NOUN
easat-1670	160	21	of	of	ADP
easat-1670	160	22	0.959	0.959	NUM
easat-1670	160	23	.	.	PUNCT
easat-1670	161	1	this	this	PRON
easat-1670	161	2	indicates	indicate	VERB
easat-1670	161	3	that	that	SCONJ
easat-1670	161	4	on	on	ADP
easat-1670	161	5	average	average	ADJ
easat-1670	161	6	,	,	PUNCT
easat-1670	161	7	respondents	respondent	NOUN
easat-1670	161	8	agreed	agree	VERB
easat-1670	161	9	that	that	SCONJ
easat-1670	161	10	perceived	perceive	VERB
easat-1670	161	11	pressure	pressure	NOUN
easat-1670	161	12	is	be	AUX
easat-1670	161	13	at	at	ADP
easat-1670	161	14	a	a	DET
easat-1670	161	15	medium	medium	ADJ
easat-1670	161	16	level	level	NOUN
easat-1670	161	17	.	.	PUNCT
easat-1670	162	1	based	base	VERB
easat-1670	162	2	on	on	ADP
easat-1670	162	3	the	the	DET
easat-1670	162	4	result	result	NOUN
easat-1670	162	5	,	,	PUNCT
easat-1670	162	6	pressure	pressure	NOUN
easat-1670	162	7	is	be	AUX
easat-1670	162	8	a	a	DET
easat-1670	162	9	highest	high	ADJ
easat-1670	162	10	mean	mean	ADJ
easat-1670	162	11	score	score	NOUN
easat-1670	162	12	compared	compare	VERB
easat-1670	162	13	to	to	ADP
easat-1670	162	14	other	other	ADJ
easat-1670	162	15	variables	variable	NOUN
easat-1670	162	16	.	.	PUNCT
easat-1670	163	1	fourthly	fourthly	ADV
easat-1670	163	2	,	,	PUNCT
easat-1670	163	3	the	the	DET
easat-1670	163	4	overall	overall	ADJ
easat-1670	163	5	rationalisation	rationalisation	NOUN
easat-1670	163	6	mean	mean	VERB
easat-1670	163	7	score	score	NOUN
easat-1670	163	8	of	of	ADP
easat-1670	163	9	all	all	DET
easat-1670	163	10	ten	ten	NUM
easat-1670	163	11	items	item	NOUN
easat-1670	163	12	was	be	AUX
easat-1670	163	13	3.667	3.667	NUM
easat-1670	163	14	with	with	ADP
easat-1670	163	15	a	a	DET
easat-1670	163	16	standard	standard	ADJ
easat-1670	163	17	deviation	deviation	NOUN
easat-1670	163	18	of	of	ADP
easat-1670	163	19	0.975	0.975	NUM
easat-1670	163	20	.	.	PUNCT
easat-1670	164	1	this	this	PRON
easat-1670	164	2	indicates	indicate	VERB
easat-1670	164	3	that	that	SCONJ
easat-1670	164	4	on	on	ADP
easat-1670	164	5	average	average	ADJ
easat-1670	164	6	,	,	PUNCT
easat-1670	164	7	respondents	respondent	NOUN
easat-1670	164	8	would	would	AUX
easat-1670	164	9	justify	justify	VERB
easat-1670	164	10	their	their	PRON
easat-1670	164	11	fraud	fraud	NOUN
easat-1670	164	12	to	to	PART
easat-1670	164	13	be	be	AUX
easat-1670	164	14	happening	happen	VERB
easat-1670	164	15	at	at	ADP
easat-1670	164	16	a	a	DET
easat-1670	164	17	medium	medium	ADJ
easat-1670	164	18	frequency	frequency	NOUN
easat-1670	164	19	.	.	PUNCT
easat-1670	165	1	lastly	lastly	ADV
easat-1670	165	2	,	,	PUNCT
easat-1670	165	3	the	the	DET
easat-1670	165	4	table	table	NOUN
easat-1670	165	5	shows	show	VERB
easat-1670	165	6	the	the	DET
easat-1670	165	7	overall	overall	ADJ
easat-1670	165	8	capability	capability	NOUN
easat-1670	165	9	mean	mean	NOUN
easat-1670	165	10	score	score	NOUN
easat-1670	165	11	of	of	ADP
easat-1670	165	12	all	all	DET
easat-1670	165	13	ten	ten	NUM
easat-1670	165	14	items	item	NOUN
easat-1670	165	15	is	be	AUX
easat-1670	165	16	1.976	1.976	NUM
easat-1670	165	17	with	with	ADP
easat-1670	165	18	a	a	DET
easat-1670	165	19	standard	standard	ADJ
easat-1670	165	20	deviation	deviation	NOUN
easat-1670	165	21	of	of	ADP
easat-1670	165	22	1.164	1.164	NUM
easat-1670	165	23	.	.	PUNCT
easat-1670	166	1	this	this	PRON
easat-1670	166	2	indicates	indicate	VERB
easat-1670	166	3	that	that	SCONJ
easat-1670	166	4	on	on	ADP
easat-1670	166	5	average	average	ADJ
easat-1670	166	6	,	,	PUNCT
easat-1670	166	7	the	the	DET
easat-1670	166	8	respondents	respondent	NOUN
easat-1670	166	9	’	’	PART
easat-1670	166	10	ability	ability	NOUN
easat-1670	166	11	to	to	PART
easat-1670	166	12	commit	commit	VERB
easat-1670	166	13	fraud	fraud	NOUN
easat-1670	166	14	would	would	AUX
easat-1670	166	15	happen	happen	VERB
easat-1670	166	16	at	at	ADP
easat-1670	166	17	a	a	DET
easat-1670	166	18	lower	low	ADJ
easat-1670	166	19	frequency	frequency	NOUN
easat-1670	166	20	.	.	PUNCT
easat-1670	167	1	4.2	4.2	NUM
easat-1670	167	2	.	.	PUNCT
easat-1670	168	1	multiple	multiple	ADJ
easat-1670	168	2	linear	linear	ADJ
easat-1670	168	3	regression	regression	NOUN
easat-1670	168	4	analysis	analysis	NOUN
easat-1670	168	5	according	accord	VERB
easat-1670	168	6	to	to	ADP
easat-1670	168	7	pallant	pallant	NOUN
easat-1670	168	8	(	(	PUNCT
easat-1670	168	9	2011	2011	NUM
easat-1670	168	10	)	)	PUNCT
easat-1670	168	11	,	,	PUNCT
easat-1670	168	12	multiple	multiple	ADJ
easat-1670	168	13	regression	regression	NOUN
easat-1670	168	14	is	be	AUX
easat-1670	168	15	predicting	predict	VERB
easat-1670	168	16	scores	score	NOUN
easat-1670	168	17	on	on	ADP
easat-1670	168	18	dv	dv	PROPN
easat-1670	168	19	from	from	ADP
easat-1670	168	20	scores	score	NOUN
easat-1670	168	21	of	of	ADP
easat-1670	168	22	several	several	ADJ
easat-1670	168	23	ivs	ivs	NOUN
easat-1670	168	24	.	.	PUNCT
easat-1670	169	1	in	in	ADP
easat-1670	169	2	this	this	DET
easat-1670	169	3	study	study	NOUN
easat-1670	169	4	,	,	PUNCT
easat-1670	169	5	the	the	DET
easat-1670	169	6	multiple	multiple	ADJ
easat-1670	169	7	linear	linear	ADJ
easat-1670	169	8	regression	regression	NOUN
easat-1670	169	9	analysis	analysis	NOUN
easat-1670	169	10	used	use	VERB
easat-1670	169	11	the	the	DET
easat-1670	169	12	stepwise	stepwise	ADJ
easat-1670	169	13	method	method	NOUN
easat-1670	169	14	on	on	ADP
easat-1670	169	15	the	the	DET
easat-1670	169	16	four	four	NUM
easat-1670	169	17	ivs	ivs	NOUN
easat-1670	169	18	and	and	CCONJ
easat-1670	169	19	the	the	DET
easat-1670	169	20	single	single	ADJ
easat-1670	169	21	dv	dv	PROPN
easat-1670	169	22	.	.	PUNCT
easat-1670	170	1	this	this	PRON
easat-1670	170	2	is	be	AUX
easat-1670	170	3	because	because	SCONJ
easat-1670	170	4	stepwise	stepwise	ADJ
easat-1670	170	5	regression	regression	NOUN
easat-1670	170	6	is	be	AUX
easat-1670	170	7	a	a	DET
easat-1670	170	8	combination	combination	NOUN
easat-1670	170	9	of	of	ADP
easat-1670	170	10	forward	forward	ADJ
easat-1670	170	11	selection	selection	NOUN
easat-1670	170	12	and	and	CCONJ
easat-1670	170	13	backward	backward	ADJ
easat-1670	170	14	elimination	elimination	NOUN
easat-1670	170	15	(	(	PUNCT
easat-1670	170	16	md	md	PROPN
easat-1670	170	17	ghania	ghania	PROPN
easat-1670	170	18	&	&	CCONJ
easat-1670	170	19	ahmad	ahmad	PROPN
easat-1670	170	20	,	,	PUNCT
easat-1670	170	21	2010	2010	NUM
easat-1670	170	22	)	)	PUNCT
easat-1670	170	23	.	.	PUNCT
easat-1670	171	1	moreover	moreover	ADV
easat-1670	171	2	,	,	PUNCT
easat-1670	171	3	the	the	DET
easat-1670	171	4	stepwise	stepwise	ADJ
easat-1670	171	5	method	method	NOUN
easat-1670	171	6	is	be	AUX
easat-1670	171	7	useful	useful	ADJ
easat-1670	171	8	to	to	PART
easat-1670	171	9	determine	determine	VERB
easat-1670	171	10	whether	whether	SCONJ
easat-1670	171	11	these	these	DET
easat-1670	171	12	predictors	predictor	NOUN
easat-1670	171	13	,	,	PUNCT
easat-1670	171	14	as	as	SCONJ
easat-1670	171	15	they	they	PRON
easat-1670	171	16	are	be	AUX
easat-1670	171	17	added	add	VERB
easat-1670	171	18	in	in	ADP
easat-1670	171	19	stages	stage	NOUN
easat-1670	171	20	(	(	PUNCT
easat-1670	171	21	i.e.	i.e.	X
easat-1670	171	22	,	,	PUNCT
easat-1670	171	23	forward	forward	ADJ
easat-1670	171	24	selection	selection	NOUN
easat-1670	171	25	)	)	PUNCT
easat-1670	171	26	,	,	PUNCT
easat-1670	171	27	could	could	AUX
easat-1670	171	28	improve	improve	VERB
easat-1670	171	29	the	the	DET
easat-1670	171	30	model	model	NOUN
easat-1670	171	31	(	(	PUNCT
easat-1670	171	32	field	field	NOUN
easat-1670	171	33	,	,	PUNCT
easat-1670	171	34	2014	2014	NUM
easat-1670	171	35	)	)	PUNCT
easat-1670	171	36	.	.	PUNCT
easat-1670	172	1	in	in	ADP
easat-1670	172	2	stepwise	stepwise	PROPN
easat-1670	172	3	regression	regression	NOUN
easat-1670	172	4	,	,	PUNCT
easat-1670	172	5	decisions	decision	NOUN
easat-1670	172	6	are	be	AUX
easat-1670	172	7	based	base	VERB
easat-1670	172	8	solely	solely	ADV
easat-1670	172	9	on	on	ADP
easat-1670	172	10	a	a	DET
easat-1670	172	11	mathematical	mathematical	ADJ
easat-1670	172	12	criterion	criterion	NOUN
easat-1670	172	13	about	about	ADP
easat-1670	172	14	the	the	DET
easat-1670	172	15	139	139	NUM
easat-1670	172	16	edelweiss	edelweiss	PROPN
easat-1670	172	17	applied	apply	VERB
easat-1670	172	18	science	science	NOUN
easat-1670	172	19	and	and	CCONJ
easat-1670	172	20	technology	technology	NOUN
easat-1670	172	21	issn	issn	PROPN
easat-1670	172	22	:	:	PUNCT
easat-1670	172	23	2576	2576	NUM
easat-1670	172	24	-	-	SYM
easat-1670	172	25	8484	8484	NUM
easat-1670	172	26	vol	vol	NOUN
easat-1670	172	27	.	.	PROPN
easat-1670	173	1	8	8	NUM
easat-1670	173	2	,	,	PUNCT
easat-1670	173	3	no	no	INTJ
easat-1670	173	4	.	.	NOUN
easat-1670	173	5	5	5	NUM
easat-1670	173	6	:	:	SYM
easat-1670	173	7	131	131	NUM
easat-1670	173	8	-	-	SYM
easat-1670	173	9	143	143	NUM
easat-1670	173	10	,	,	PUNCT
easat-1670	173	11	2024	2024	NUM
easat-1670	173	12	doi	doi	NOUN
easat-1670	173	13	:	:	PUNCT
easat-1670	173	14	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	173	15	©	©	PROPN
easat-1670	173	16	2024	2024	NUM
easat-1670	173	17	by	by	ADP
easat-1670	173	18	the	the	DET
easat-1670	173	19	authors	author	NOUN
easat-1670	173	20	;	;	PUNCT
easat-1670	174	1	licensee	licensee	NOUN
easat-1670	174	2	learning	learn	VERB
easat-1670	174	3	gate	gate	NOUN
easat-1670	174	4	order	order	NOUN
easat-1670	174	5	in	in	ADP
easat-1670	174	6	which	which	PRON
easat-1670	174	7	predictors	predictor	NOUN
easat-1670	174	8	are	be	AUX
easat-1670	174	9	entered	enter	VERB
easat-1670	174	10	into	into	ADP
easat-1670	174	11	the	the	DET
easat-1670	174	12	model	model	NOUN
easat-1670	174	13	(	(	PUNCT
easat-1670	174	14	field	field	NOUN
easat-1670	174	15	,	,	PUNCT
easat-1670	174	16	2014	2014	NUM
easat-1670	174	17	)	)	PUNCT
easat-1670	174	18	.	.	PUNCT
easat-1670	175	1	the	the	DET
easat-1670	175	2	research	research	NOUN
easat-1670	175	3	uses	use	VERB
easat-1670	175	4	a	a	DET
easat-1670	175	5	stepwise	stepwise	ADJ
easat-1670	175	6	regression	regression	NOUN
easat-1670	175	7	package	package	NOUN
easat-1670	175	8	programme	programme	NOUN
easat-1670	175	9	by	by	ADP
easat-1670	175	10	95	95	NUM
easat-1670	175	11	percent	percent	NOUN
easat-1670	175	12	of	of	ADP
easat-1670	175	13	significance	significance	NOUN
easat-1670	175	14	level	level	NOUN
easat-1670	175	15	for	for	ADP
easat-1670	175	16	criteria	criterion	NOUN
easat-1670	175	17	,	,	PUNCT
easat-1670	175	18	including	include	VERB
easat-1670	175	19	and	and	CCONJ
easat-1670	175	20	excluding	exclude	VERB
easat-1670	175	21	the	the	DET
easat-1670	175	22	ivs	ivs	NOUN
easat-1670	175	23	.	.	PUNCT
easat-1670	176	1	the	the	DET
easat-1670	176	2	spss	spss	PROPN
easat-1670	176	3	programme	programme	NOUN
easat-1670	176	4	would	would	AUX
easat-1670	176	5	run	run	VERB
easat-1670	176	6	the	the	DET
easat-1670	176	7	data	datum	NOUN
easat-1670	176	8	until	until	ADP
easat-1670	176	9	its	its	PRON
easat-1670	176	10	final	final	ADJ
easat-1670	176	11	model	model	NOUN
easat-1670	176	12	.	.	PUNCT
easat-1670	177	1	the	the	DET
easat-1670	177	2	stepwise	stepwise	PROPN
easat-1670	177	3	method	method	NOUN
easat-1670	177	4	results	result	NOUN
easat-1670	177	5	into	into	ADP
easat-1670	177	6	two	two	NUM
easat-1670	177	7	model	model	NOUN
easat-1670	177	8	results	result	NOUN
easat-1670	177	9	.	.	PUNCT
easat-1670	178	1	by	by	ADP
easat-1670	178	2	referring	refer	VERB
easat-1670	178	3	to	to	ADP
easat-1670	178	4	field	field	NOUN
easat-1670	178	5	(	(	PUNCT
easat-1670	178	6	2014	2014	NUM
easat-1670	178	7	)	)	PUNCT
easat-1670	178	8	,	,	PUNCT
easat-1670	178	9	there	there	PRON
easat-1670	178	10	are	be	VERB
easat-1670	178	11	two	two	NUM
easat-1670	178	12	separate	separate	ADJ
easat-1670	178	13	tables	table	NOUN
easat-1670	178	14	as	as	SCONJ
easat-1670	178	15	shown	show	VERB
easat-1670	178	16	in	in	ADP
easat-1670	178	17	table	table	NOUN
easat-1670	178	18	1.9	1.9	NUM
easat-1670	178	19	.	.	PUNCT
easat-1670	179	1	the	the	DET
easat-1670	179	2	coefficient	coefficient	NOUN
easat-1670	179	3	result	result	NOUN
easat-1670	179	4	shows	show	VERB
easat-1670	179	5	the	the	DET
easat-1670	179	6	significant	significant	ADJ
easat-1670	179	7	ivs	ivs	NOUN
easat-1670	179	8	(	(	PUNCT
easat-1670	179	9	forward	forward	ADV
easat-1670	179	10	)	)	PUNCT
easat-1670	179	11	,	,	PUNCT
easat-1670	179	12	while	while	SCONJ
easat-1670	179	13	the	the	DET
easat-1670	179	14	excluded	exclude	VERB
easat-1670	179	15	variables	variable	NOUN
easat-1670	179	16	show	show	VERB
easat-1670	179	17	ivs	ivs	PROPN
easat-1670	179	18	that	that	PRON
easat-1670	179	19	are	be	AUX
easat-1670	179	20	not	not	PART
easat-1670	179	21	significant	significant	ADJ
easat-1670	179	22	(	(	PUNCT
easat-1670	179	23	backward	backward	ADJ
easat-1670	179	24	)	)	PUNCT
easat-1670	179	25	.	.	PUNCT
easat-1670	180	1	based	base	VERB
easat-1670	180	2	on	on	ADP
easat-1670	180	3	table	table	NOUN
easat-1670	180	4	1.9	1.9	NUM
easat-1670	180	5	,	,	PUNCT
easat-1670	180	6	model	model	NOUN
easat-1670	180	7	1	1	NUM
easat-1670	180	8	only	only	ADV
easat-1670	180	9	consists	consist	VERB
easat-1670	180	10	of	of	ADP
easat-1670	180	11	capability	capability	NOUN
easat-1670	180	12	(	(	PUNCT
easat-1670	180	13	p	p	X
easat-1670	180	14	=	=	NOUN
easat-1670	180	15	0.000	0.000	NUM
easat-1670	180	16	)	)	PUNCT
easat-1670	180	17	,	,	PUNCT
easat-1670	180	18	which	which	PRON
easat-1670	180	19	has	have	VERB
easat-1670	180	20	significant	significant	ADJ
easat-1670	180	21	relationship	relationship	NOUN
easat-1670	180	22	with	with	ADP
easat-1670	180	23	asset	asset	NOUN
easat-1670	180	24	misappropriation	misappropriation	NOUN
easat-1670	180	25	.	.	PUNCT
easat-1670	181	1	in	in	ADP
easat-1670	181	2	model	model	NOUN
easat-1670	181	3	2	2	NUM
easat-1670	181	4	however	however	ADV
easat-1670	181	5	,	,	PUNCT
easat-1670	181	6	pressure	pressure	NOUN
easat-1670	181	7	(	(	PUNCT
easat-1670	181	8	0.001	0.001	NUM
easat-1670	181	9	)	)	PUNCT
easat-1670	181	10	and	and	CCONJ
easat-1670	181	11	capability	capability	NOUN
easat-1670	181	12	(	(	PUNCT
easat-1670	181	13	p	p	X
easat-1670	181	14	=	=	NOUN
easat-1670	181	15	0.000	0.000	NUM
easat-1670	181	16	)	)	PUNCT
easat-1670	181	17	show	show	VERB
easat-1670	181	18	significant	significant	ADJ
easat-1670	181	19	relationships	relationship	NOUN
easat-1670	181	20	with	with	ADP
easat-1670	181	21	asset	asset	NOUN
easat-1670	181	22	misappropriation	misappropriation	NOUN
easat-1670	181	23	.	.	PUNCT
easat-1670	182	1	by	by	ADP
easat-1670	182	2	referring	refer	VERB
easat-1670	182	3	to	to	ADP
easat-1670	182	4	field	field	NOUN
easat-1670	182	5	(	(	PUNCT
easat-1670	182	6	2014	2014	NUM
easat-1670	182	7	)	)	PUNCT
easat-1670	182	8	;	;	PUNCT
easat-1670	182	9	also	also	ADV
easat-1670	182	10	,	,	PUNCT
easat-1670	182	11	levinm	levinm	PROPN
easat-1670	182	12	and	and	CCONJ
easat-1670	182	13	rubin	rubin	PROPN
easat-1670	182	14	(	(	PUNCT
easat-1670	182	15	1994	1994	NUM
easat-1670	182	16	)	)	PUNCT
easat-1670	182	17	,	,	PUNCT
easat-1670	182	18	a	a	DET
easat-1670	182	19	model	model	NOUN
easat-1670	182	20	would	would	AUX
easat-1670	182	21	be	be	AUX
easat-1670	182	22	best	well	ADV
easat-1670	182	23	fit	fit	ADJ
easat-1670	182	24	as	as	SCONJ
easat-1670	182	25	it	it	PRON
easat-1670	182	26	’s	’	VERB
easat-1670	182	27	r2	r2	PROPN
easat-1670	182	28	values	value	NOUN
easat-1670	182	29	are	be	AUX
easat-1670	182	30	compared	compare	VERB
easat-1670	182	31	.	.	PUNCT
easat-1670	183	1	the	the	DET
easat-1670	183	2	higher	high	ADJ
easat-1670	183	3	r2	r2	PROPN
easat-1670	183	4	value	value	NOUN
easat-1670	183	5	is	be	AUX
easat-1670	183	6	,	,	PUNCT
easat-1670	183	7	the	the	PRON
easat-1670	183	8	better	well	ADJ
easat-1670	183	9	the	the	DET
easat-1670	183	10	model	model	NOUN
easat-1670	183	11	would	would	AUX
easat-1670	183	12	fit	fit	VERB
easat-1670	183	13	the	the	DET
easat-1670	183	14	data	datum	NOUN
easat-1670	183	15	.	.	PUNCT
easat-1670	184	1	by	by	ADP
easat-1670	184	2	comparing	compare	VERB
easat-1670	184	3	the	the	DET
easat-1670	184	4	value	value	NOUN
easat-1670	184	5	of	of	ADP
easat-1670	184	6	r2	r2	PROPN
easat-1670	184	7	as	as	SCONJ
easat-1670	184	8	depicted	depict	VERB
easat-1670	184	9	in	in	ADP
easat-1670	184	10	table	table	NOUN
easat-1670	184	11	1.10	1.10	NUM
easat-1670	184	12	,	,	PUNCT
easat-1670	184	13	outcome	outcome	NOUN
easat-1670	184	14	from	from	ADP
easat-1670	184	15	model	model	NOUN
easat-1670	184	16	2	2	NUM
easat-1670	184	17	(	(	PUNCT
easat-1670	184	18	r2	r2	PROPN
easat-1670	184	19	=	=	PUNCT
easat-1670	184	20	0.453	0.453	NUM
easat-1670	184	21	)	)	PUNCT
easat-1670	184	22	has	have	VERB
easat-1670	184	23	a	a	DET
easat-1670	184	24	higher	high	ADJ
easat-1670	184	25	value	value	NOUN
easat-1670	184	26	of	of	ADP
easat-1670	184	27	r2	r2	PROPN
easat-1670	184	28	as	as	ADP
easat-1670	184	29	compared	compare	VERB
easat-1670	184	30	to	to	ADP
easat-1670	184	31	model	model	NOUN
easat-1670	184	32	1	1	NUM
easat-1670	184	33	(	(	PUNCT
easat-1670	184	34	r2	r2	PROPN
easat-1670	184	35	=	=	SYM
easat-1670	184	36	0.390	0.390	NUM
easat-1670	184	37	)	)	PUNCT
easat-1670	184	38	.	.	PUNCT
easat-1670	185	1	as	as	ADP
easat-1670	185	2	a	a	DET
easat-1670	185	3	result	result	NOUN
easat-1670	185	4	,	,	PUNCT
easat-1670	185	5	model	model	NOUN
easat-1670	185	6	2	2	NUM
easat-1670	185	7	is	be	AUX
easat-1670	185	8	better	well	ADV
easat-1670	185	9	fitted	fit	VERB
easat-1670	185	10	to	to	ADP
easat-1670	185	11	the	the	DET
easat-1670	185	12	data	datum	NOUN
easat-1670	185	13	than	than	ADP
easat-1670	185	14	model	model	NOUN
easat-1670	185	15	1	1	NUM
easat-1670	185	16	.	.	PUNCT
easat-1670	186	1	hence	hence	ADV
easat-1670	186	2	,	,	PUNCT
easat-1670	186	3	only	only	ADV
easat-1670	186	4	two	two	NUM
easat-1670	186	5	ivs	ivs	NOUN
easat-1670	186	6	are	be	AUX
easat-1670	186	7	considered	consider	VERB
easat-1670	186	8	to	to	PART
easat-1670	186	9	be	be	AUX
easat-1670	186	10	significant	significant	ADJ
easat-1670	186	11	(	(	PUNCT
easat-1670	186	12	i.e.	i.e.	X
easat-1670	186	13	,	,	PUNCT
easat-1670	186	14	pressure	pressure	NOUN
easat-1670	186	15	&	&	CCONJ
easat-1670	186	16	capability	capability	NOUN
easat-1670	186	17	)	)	PUNCT
easat-1670	186	18	and	and	CCONJ
easat-1670	186	19	displayed	display	VERB
easat-1670	186	20	in	in	ADP
easat-1670	186	21	the	the	DET
easat-1670	186	22	regression	regression	NOUN
easat-1670	186	23	equation	equation	NOUN
easat-1670	186	24	.	.	PUNCT
easat-1670	187	1	as	as	ADP
easat-1670	187	2	such	such	ADJ
easat-1670	187	3	,	,	PUNCT
easat-1670	187	4	findings	finding	NOUN
easat-1670	187	5	are	be	AUX
easat-1670	187	6	based	base	VERB
easat-1670	187	7	from	from	ADP
easat-1670	187	8	the	the	DET
easat-1670	187	9	results	result	NOUN
easat-1670	187	10	of	of	ADP
easat-1670	187	11	model	model	NOUN
easat-1670	187	12	2	2	NUM
easat-1670	187	13	.	.	NOUN
easat-1670	187	14	10	10	NUM
easat-1670	187	15	140	140	NUM
easat-1670	187	16	edelweiss	edelweiss	PROPN
easat-1670	187	17	applied	apply	VERB
easat-1670	187	18	science	science	NOUN
easat-1670	187	19	and	and	CCONJ
easat-1670	187	20	technology	technology	NOUN
easat-1670	187	21	issn	issn	PROPN
easat-1670	187	22	:	:	PUNCT
easat-1670	187	23	2576	2576	NUM
easat-1670	187	24	-	-	SYM
easat-1670	187	25	8484	8484	NUM
easat-1670	187	26	vol	vol	NOUN
easat-1670	187	27	.	.	PROPN
easat-1670	188	1	8	8	NUM
easat-1670	188	2	,	,	PUNCT
easat-1670	188	3	no	no	INTJ
easat-1670	188	4	.	.	NOUN
easat-1670	188	5	5	5	NUM
easat-1670	188	6	:	:	SYM
easat-1670	188	7	131	131	NUM
easat-1670	188	8	-	-	SYM
easat-1670	188	9	143	143	NUM
easat-1670	188	10	,	,	PUNCT
easat-1670	188	11	2024	2024	NUM
easat-1670	188	12	doi	doi	NOUN
easat-1670	188	13	:	:	PUNCT
easat-1670	188	14	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	188	15	©	©	PROPN
easat-1670	188	16	2024	2024	NUM
easat-1670	188	17	by	by	ADP
easat-1670	188	18	the	the	DET
easat-1670	188	19	authors	author	NOUN
easat-1670	188	20	;	;	PUNCT
easat-1670	188	21	licensee	licensee	PROPN
easat-1670	188	22	learning	learning	NOUN
easat-1670	188	23	gate	gate	NOUN
easat-1670	188	24	5	5	NUM
easat-1670	188	25	.	.	PUNCT
easat-1670	189	1	discussion	discussion	NOUN
easat-1670	189	2	it	it	PRON
easat-1670	189	3	was	be	AUX
easat-1670	189	4	proposed	propose	VERB
easat-1670	189	5	by	by	ADP
easat-1670	189	6	h1	h1	NOUN
easat-1670	189	7	that	that	SCONJ
easat-1670	189	8	there	there	PRON
easat-1670	189	9	is	be	VERB
easat-1670	189	10	a	a	DET
easat-1670	189	11	significant	significant	ADJ
easat-1670	189	12	relationship	relationship	NOUN
easat-1670	189	13	between	between	ADP
easat-1670	189	14	opportunity	opportunity	NOUN
easat-1670	189	15	and	and	CCONJ
easat-1670	189	16	asset	asset	NOUN
easat-1670	189	17	misappropriation	misappropriation	NOUN
easat-1670	189	18	occurrences	occurrence	NOUN
easat-1670	189	19	.	.	PUNCT
easat-1670	190	1	however	however	ADV
easat-1670	190	2	,	,	PUNCT
easat-1670	190	3	findings	finding	NOUN
easat-1670	190	4	from	from	ADP
easat-1670	190	5	model	model	NOUN
easat-1670	190	6	2	2	NUM
easat-1670	190	7	shows	show	VERB
easat-1670	190	8	that	that	SCONJ
easat-1670	190	9	there	there	PRON
easat-1670	190	10	is	be	VERB
easat-1670	190	11	no	no	DET
easat-1670	190	12	significant	significant	ADJ
easat-1670	190	13	linear	linear	ADJ
easat-1670	190	14	relationship	relationship	NOUN
easat-1670	190	15	between	between	ADP
easat-1670	190	16	opportunity	opportunity	NOUN
easat-1670	190	17	and	and	CCONJ
easat-1670	190	18	asset	asset	NOUN
easat-1670	190	19	misappropriation	misappropriation	NOUN
easat-1670	190	20	.	.	PUNCT
easat-1670	191	1	hence	hence	ADV
easat-1670	191	2	,	,	PUNCT
easat-1670	191	3	h1	h1	PROPN
easat-1670	191	4	is	be	AUX
easat-1670	191	5	rejected	reject	VERB
easat-1670	191	6	.	.	PUNCT
easat-1670	192	1	furthermore	furthermore	ADV
easat-1670	192	2	,	,	PUNCT
easat-1670	192	3	opportunity	opportunity	NOUN
easat-1670	192	4	is	be	AUX
easat-1670	192	5	found	find	VERB
easat-1670	192	6	to	to	PART
easat-1670	192	7	be	be	AUX
easat-1670	192	8	significantly	significantly	ADV
easat-1670	192	9	low	low	ADJ
easat-1670	192	10	but	but	CCONJ
easat-1670	192	11	positive	positive	ADJ
easat-1670	192	12	correlation	correlation	NOUN
easat-1670	192	13	with	with	ADP
easat-1670	192	14	asset	asset	NOUN
easat-1670	192	15	misappropriation	misappropriation	NOUN
easat-1670	192	16	in	in	ADP
easat-1670	192	17	financial	financial	ADJ
easat-1670	192	18	institutions	institution	NOUN
easat-1670	193	1	[	[	X
easat-1670	193	2	r	r	NOUN
easat-1670	193	3	=	=	SYM
easat-1670	193	4	0.313	0.313	NUM
easat-1670	193	5	,	,	PUNCT
easat-1670	193	6	p	p	NOUN
easat-1670	193	7	=	=	NOUN
easat-1670	193	8	0.001	0.001	NUM
easat-1670	193	9	]	]	PUNCT
easat-1670	193	10	.	.	PUNCT
easat-1670	194	1	this	this	PRON
easat-1670	194	2	indicates	indicate	VERB
easat-1670	194	3	that	that	SCONJ
easat-1670	194	4	the	the	DET
easat-1670	194	5	greater	great	ADJ
easat-1670	194	6	opportunities	opportunity	NOUN
easat-1670	194	7	that	that	PRON
easat-1670	194	8	are	be	AUX
easat-1670	194	9	available	available	ADJ
easat-1670	194	10	,	,	PUNCT
easat-1670	194	11	the	the	DET
easat-1670	194	12	more	more	ADJ
easat-1670	194	13	will	will	AUX
easat-1670	194	14	be	be	AUX
easat-1670	194	15	the	the	DET
easat-1670	194	16	likelihood	likelihood	NOUN
easat-1670	194	17	of	of	ADP
easat-1670	194	18	employees	employee	NOUN
easat-1670	194	19	in	in	ADP
easat-1670	194	20	committing	commit	VERB
easat-1670	194	21	asset	asset	NOUN
easat-1670	194	22	misappropriation	misappropriation	NOUN
easat-1670	194	23	among	among	ADP
easat-1670	194	24	malaysian	malaysian	ADJ
easat-1670	194	25	financial	financial	ADJ
easat-1670	194	26	institutions	institution	NOUN
easat-1670	194	27	.	.	PUNCT
easat-1670	195	1	the	the	DET
easat-1670	195	2	research	research	NOUN
easat-1670	195	3	concludes	conclude	VERB
easat-1670	195	4	that	that	SCONJ
easat-1670	195	5	opportunity	opportunity	NOUN
easat-1670	195	6	is	be	AUX
easat-1670	195	7	insignificant	insignificant	ADJ
easat-1670	195	8	with	with	ADP
easat-1670	195	9	asset	asset	NOUN
easat-1670	195	10	misappropriation	misappropriation	NOUN
easat-1670	195	11	in	in	ADP
easat-1670	195	12	malaysian	malaysian	ADJ
easat-1670	195	13	financial	financial	ADJ
easat-1670	195	14	institutions	institution	NOUN
easat-1670	195	15	,	,	PUNCT
easat-1670	195	16	which	which	PRON
easat-1670	195	17	indicates	indicate	VERB
easat-1670	195	18	that	that	SCONJ
easat-1670	195	19	current	current	ADJ
easat-1670	195	20	financial	financial	ADJ
easat-1670	195	21	institutions	institution	NOUN
easat-1670	195	22	have	have	VERB
easat-1670	195	23	good	good	ADJ
easat-1670	195	24	internal	internal	ADJ
easat-1670	195	25	control	control	NOUN
easat-1670	195	26	being	be	AUX
easat-1670	195	27	set	set	VERB
easat-1670	195	28	in	in	ADP
easat-1670	195	29	place	place	NOUN
easat-1670	195	30	.	.	PUNCT
easat-1670	196	1	effective	effective	ADJ
easat-1670	196	2	internal	internal	ADJ
easat-1670	196	3	control	control	NOUN
easat-1670	196	4	helps	help	VERB
easat-1670	196	5	to	to	PART
easat-1670	196	6	reduce	reduce	VERB
easat-1670	196	7	employees	employee	NOUN
easat-1670	196	8	’	’	PART
easat-1670	196	9	opportunity	opportunity	NOUN
easat-1670	196	10	to	to	PART
easat-1670	196	11	misuse	misuse	VERB
easat-1670	196	12	assets	asset	NOUN
easat-1670	196	13	(	(	PUNCT
easat-1670	196	14	abdullahi	abdullahi	NOUN
easat-1670	196	15	et	et	PROPN
easat-1670	196	16	al	al	PROPN
easat-1670	196	17	.	.	PROPN
easat-1670	196	18	,	,	PUNCT
easat-1670	196	19	2015	2015	NUM
easat-1670	196	20	;	;	PUNCT
easat-1670	196	21	nawawi	nawawi	PROPN
easat-1670	196	22	&	&	CCONJ
easat-1670	196	23	puteh	puteh	PROPN
easat-1670	196	24	salin	salin	PROPN
easat-1670	196	25	,	,	PUNCT
easat-1670	196	26	2018	2018	NUM
easat-1670	196	27	)	)	PUNCT
easat-1670	196	28	.	.	PUNCT
easat-1670	197	1	this	this	PRON
easat-1670	197	2	is	be	AUX
easat-1670	197	3	supported	support	VERB
easat-1670	197	4	by	by	ADP
easat-1670	197	5	the	the	DET
easat-1670	197	6	study	study	NOUN
easat-1670	197	7	of	of	ADP
easat-1670	197	8	tjakrawala	tjakrawala	NOUN
easat-1670	197	9	and	and	CCONJ
easat-1670	197	10	saputra	saputra	ADJ
easat-1670	197	11	(	(	PUNCT
easat-1670	197	12	2011	2011	NUM
easat-1670	197	13	)	)	PUNCT
easat-1670	197	14	,	,	PUNCT
easat-1670	197	15	which	which	PRON
easat-1670	197	16	demonstrated	demonstrate	VERB
easat-1670	197	17	that	that	SCONJ
easat-1670	197	18	employees	employee	NOUN
easat-1670	197	19	who	who	PRON
easat-1670	197	20	have	have	VERB
easat-1670	197	21	opportunity	opportunity	NOUN
easat-1670	197	22	would	would	AUX
easat-1670	197	23	tend	tend	VERB
easat-1670	197	24	to	to	PART
easat-1670	197	25	exploit	exploit	VERB
easat-1670	197	26	assets	asset	NOUN
easat-1670	197	27	as	as	ADP
easat-1670	197	28	compared	compare	VERB
easat-1670	197	29	to	to	ADP
easat-1670	197	30	employees	employee	NOUN
easat-1670	197	31	who	who	PRON
easat-1670	197	32	have	have	VERB
easat-1670	197	33	no	no	DET
easat-1670	197	34	chance	chance	NOUN
easat-1670	197	35	of	of	ADP
easat-1670	197	36	doing	do	VERB
easat-1670	197	37	so	so	ADV
easat-1670	197	38	.	.	PUNCT
easat-1670	198	1	therefore	therefore	ADV
easat-1670	198	2	,	,	PUNCT
easat-1670	198	3	fewer	few	ADJ
easat-1670	198	4	opportunities	opportunity	NOUN
easat-1670	198	5	would	would	AUX
easat-1670	198	6	lead	lead	VERB
easat-1670	198	7	to	to	ADP
easat-1670	198	8	the	the	DET
easat-1670	198	9	less	less	ADJ
easat-1670	198	10	likelihood	likelihood	NOUN
easat-1670	198	11	of	of	ADP
easat-1670	198	12	committing	commit	VERB
easat-1670	198	13	asset	asset	NOUN
easat-1670	198	14	misappropriation	misappropriation	NOUN
easat-1670	198	15	in	in	ADP
easat-1670	198	16	malaysian	malaysian	ADJ
easat-1670	198	17	financial	financial	ADJ
easat-1670	198	18	institutions	institution	NOUN
easat-1670	198	19	.	.	PUNCT
easat-1670	199	1	h2	h2	PROPN
easat-1670	199	2	proposed	propose	VERB
easat-1670	199	3	that	that	SCONJ
easat-1670	199	4	there	there	PRON
easat-1670	199	5	is	be	VERB
easat-1670	199	6	a	a	DET
easat-1670	199	7	significant	significant	ADJ
easat-1670	199	8	relationship	relationship	NOUN
easat-1670	199	9	between	between	ADP
easat-1670	199	10	pressure	pressure	NOUN
easat-1670	199	11	and	and	CCONJ
easat-1670	199	12	asset	asset	NOUN
easat-1670	199	13	misappropriation	misappropriation	NOUN
easat-1670	199	14	occurrences	occurrence	NOUN
easat-1670	199	15	.	.	PUNCT
easat-1670	200	1	results	result	NOUN
easat-1670	200	2	from	from	ADP
easat-1670	200	3	model	model	NOUN
easat-1670	200	4	2	2	NUM
easat-1670	200	5	shows	show	VERB
easat-1670	200	6	that	that	SCONJ
easat-1670	200	7	there	there	PRON
easat-1670	200	8	is	be	VERB
easat-1670	200	9	a	a	DET
easat-1670	200	10	significant	significant	ADJ
easat-1670	200	11	linear	linear	ADJ
easat-1670	200	12	relationship	relationship	NOUN
easat-1670	200	13	between	between	ADP
easat-1670	200	14	pressure	pressure	NOUN
easat-1670	200	15	and	and	CCONJ
easat-1670	200	16	asset	asset	NOUN
easat-1670	200	17	misappropriation	misappropriation	NOUN
easat-1670	200	18	.	.	PUNCT
easat-1670	201	1	hence	hence	ADV
easat-1670	201	2	,	,	PUNCT
easat-1670	201	3	h2	h2	PROPN
easat-1670	201	4	is	be	AUX
easat-1670	201	5	supported	support	VERB
easat-1670	201	6	.	.	PUNCT
easat-1670	202	1	pressure	pressure	NOUN
easat-1670	202	2	was	be	AUX
easat-1670	202	3	found	find	VERB
easat-1670	202	4	to	to	PART
easat-1670	202	5	have	have	VERB
easat-1670	202	6	significantly	significantly	ADV
easat-1670	202	7	low	low	ADJ
easat-1670	202	8	but	but	CCONJ
easat-1670	202	9	positive	positive	ADJ
easat-1670	202	10	correlation	correlation	NOUN
easat-1670	202	11	with	with	ADP
easat-1670	202	12	asset	asset	NOUN
easat-1670	202	13	misappropriation	misappropriation	NOUN
easat-1670	203	1	[	[	X
easat-1670	203	2	r	r	NOUN
easat-1670	203	3	=	=	SYM
easat-1670	203	4	0.433	0.433	NUM
easat-1670	203	5	,	,	PUNCT
easat-1670	203	6	p	p	X
easat-1670	203	7	=	=	NOUN
easat-1670	203	8	0.000	0.000	NUM
easat-1670	203	9	]	]	PUNCT
easat-1670	203	10	.	.	PUNCT
easat-1670	204	1	this	this	PRON
easat-1670	204	2	indicates	indicate	VERB
easat-1670	204	3	that	that	SCONJ
easat-1670	204	4	the	the	DET
easat-1670	204	5	greater	great	ADJ
easat-1670	204	6	is	be	AUX
easat-1670	204	7	the	the	DET
easat-1670	204	8	employees	employee	NOUN
easat-1670	204	9	’	’	PART
easat-1670	204	10	perceived	perceive	VERB
easat-1670	204	11	pressures	pressure	NOUN
easat-1670	204	12	,	,	PUNCT
easat-1670	204	13	the	the	DET
easat-1670	204	14	more	more	ADJ
easat-1670	204	15	likelihood	likelihood	NOUN
easat-1670	204	16	there	there	PRON
easat-1670	204	17	is	be	VERB
easat-1670	204	18	for	for	SCONJ
easat-1670	204	19	them	they	PRON
easat-1670	204	20	to	to	PART
easat-1670	204	21	commit	commit	VERB
easat-1670	204	22	asset	asset	NOUN
easat-1670	204	23	misappropriation	misappropriation	NOUN
easat-1670	204	24	in	in	ADP
easat-1670	204	25	malaysian	malaysian	ADJ
easat-1670	204	26	financial	financial	ADJ
easat-1670	204	27	institutions	institution	NOUN
easat-1670	204	28	.	.	PUNCT
easat-1670	205	1	this	this	DET
easat-1670	205	2	finding	finding	NOUN
easat-1670	205	3	is	be	AUX
easat-1670	205	4	supported	support	VERB
easat-1670	205	5	by	by	ADP
easat-1670	205	6	previous	previous	ADJ
easat-1670	205	7	studies	study	NOUN
easat-1670	205	8	(	(	PUNCT
easat-1670	205	9	said	said	PROPN
easat-1670	205	10	,	,	PUNCT
easat-1670	205	11	mohamad	mohamad	PROPN
easat-1670	205	12	&	&	CCONJ
easat-1670	205	13	kazemian	kazemian	PROPN
easat-1670	205	14	,	,	PUNCT
easat-1670	205	15	2018	2018	NUM
easat-1670	205	16	;	;	PUNCT
easat-1670	205	17	said	say	VERB
easat-1670	205	18	et	et	PROPN
easat-1670	205	19	al	al	PROPN
easat-1670	205	20	.	.	PROPN
easat-1670	205	21	,	,	PUNCT
easat-1670	205	22	2018	2018	NUM
easat-1670	205	23	;	;	PUNCT
easat-1670	205	24	said	say	VERB
easat-1670	205	25	et	et	PROPN
easat-1670	205	26	al	al	PROPN
easat-1670	205	27	.	.	PROPN
easat-1670	205	28	,	,	PUNCT
easat-1670	205	29	2017	2017	NUM
easat-1670	205	30	;	;	PUNCT
easat-1670	205	31	said	say	VERB
easat-1670	205	32	et	et	PROPN
easat-1670	205	33	al	al	PROPN
easat-1670	205	34	.	.	PROPN
easat-1670	205	35	,	,	PUNCT
easat-1670	205	36	2018	2018	NUM
easat-1670	205	37	;	;	PUNCT
easat-1670	205	38	purnamasari	purnamasari	PROPN
easat-1670	205	39	&	&	CCONJ
easat-1670	205	40	oktaroza	oktaroza	PROPN
easat-1670	205	41	,	,	PUNCT
easat-1670	205	42	2015	2015	NUM
easat-1670	205	43	;	;	PUNCT
easat-1670	205	44	kazemian	kazemian	PROPN
easat-1670	205	45	et	et	PROPN
easat-1670	205	46	al	al	PROPN
easat-1670	205	47	.	.	PROPN
easat-1670	205	48	,	,	PUNCT
easat-1670	205	49	2019	2019	NUM
easat-1670	205	50	;	;	PUNCT
easat-1670	205	51	tjakrawala	tjakrawala	PROPN
easat-1670	205	52	&	&	CCONJ
easat-1670	205	53	saputra	saputra	PROPN
easat-1670	205	54	,	,	PUNCT
easat-1670	205	55	2011	2011	NUM
easat-1670	205	56	;	;	PUNCT
easat-1670	205	57	dellaportas	dellaporta	NOUN
easat-1670	205	58	,	,	PUNCT
easat-1670	205	59	2013	2013	NUM
easat-1670	205	60	)	)	PUNCT
easat-1670	205	61	.	.	PUNCT
easat-1670	206	1	financial	financial	ADJ
easat-1670	206	2	institution	institution	NOUN
easat-1670	206	3	employees	employee	NOUN
easat-1670	206	4	who	who	PRON
easat-1670	206	5	experience	experience	VERB
easat-1670	206	6	pressure	pressure	NOUN
easat-1670	206	7	tend	tend	VERB
easat-1670	206	8	to	to	PART
easat-1670	206	9	commit	commit	VERB
easat-1670	206	10	with	with	ADP
easat-1670	206	11	more	more	ADJ
easat-1670	206	12	misuse	misuse	NOUN
easat-1670	206	13	of	of	ADP
easat-1670	206	14	organisational	organisational	ADJ
easat-1670	206	15	resources	resource	NOUN
easat-1670	206	16	in	in	ADP
easat-1670	206	17	comparison	comparison	NOUN
easat-1670	206	18	to	to	ADP
easat-1670	206	19	other	other	ADJ
easat-1670	206	20	employees	employee	NOUN
easat-1670	206	21	who	who	PRON
easat-1670	206	22	do	do	AUX
easat-1670	206	23	not	not	PART
easat-1670	206	24	experience	experience	VERB
easat-1670	206	25	any	any	DET
easat-1670	206	26	pressure	pressure	NOUN
easat-1670	206	27	in	in	ADP
easat-1670	206	28	their	their	PRON
easat-1670	206	29	daily	daily	ADJ
easat-1670	206	30	lives	life	NOUN
easat-1670	206	31	.	.	PUNCT
easat-1670	207	1	this	this	DET
easat-1670	207	2	pressure	pressure	NOUN
easat-1670	207	3	will	will	AUX
easat-1670	207	4	motivate	motivate	VERB
easat-1670	207	5	the	the	DET
easat-1670	207	6	employee	employee	NOUN
easat-1670	207	7	to	to	PART
easat-1670	207	8	commit	commit	VERB
easat-1670	207	9	more	more	ADJ
easat-1670	207	10	asset	asset	NOUN
easat-1670	207	11	misappropriation	misappropriation	NOUN
easat-1670	207	12	.	.	PUNCT
easat-1670	208	1	h3	h3	NOUN
easat-1670	208	2	proposed	propose	VERB
easat-1670	208	3	that	that	SCONJ
easat-1670	208	4	there	there	PRON
easat-1670	208	5	is	be	VERB
easat-1670	208	6	a	a	DET
easat-1670	208	7	significant	significant	ADJ
easat-1670	208	8	relationship	relationship	NOUN
easat-1670	208	9	between	between	ADP
easat-1670	208	10	rationalisation	rationalisation	NOUN
easat-1670	208	11	and	and	CCONJ
easat-1670	208	12	asset	asset	NOUN
easat-1670	208	13	misappropriation	misappropriation	NOUN
easat-1670	208	14	occurrences	occurrence	NOUN
easat-1670	208	15	.	.	PUNCT
easat-1670	209	1	however	however	ADV
easat-1670	209	2	,	,	PUNCT
easat-1670	209	3	results	result	NOUN
easat-1670	209	4	from	from	ADP
easat-1670	209	5	model	model	NOUN
easat-1670	209	6	2	2	NUM
easat-1670	209	7	showed	show	VERB
easat-1670	209	8	that	that	SCONJ
easat-1670	209	9	there	there	PRON
easat-1670	209	10	is	be	VERB
easat-1670	209	11	no	no	DET
easat-1670	209	12	significant	significant	ADJ
easat-1670	209	13	linear	linear	ADJ
easat-1670	209	14	relationship	relationship	NOUN
easat-1670	209	15	between	between	ADP
easat-1670	209	16	rationalisation	rationalisation	NOUN
easat-1670	209	17	and	and	CCONJ
easat-1670	209	18	asset	asset	NOUN
easat-1670	209	19	misappropriation	misappropriation	NOUN
easat-1670	209	20	.	.	PUNCT
easat-1670	210	1	hence	hence	ADV
easat-1670	210	2	,	,	PUNCT
easat-1670	210	3	h3	h3	NOUN
easat-1670	210	4	is	be	AUX
easat-1670	210	5	rejected	reject	VERB
easat-1670	210	6	.	.	PUNCT
easat-1670	211	1	further	far	ADV
easat-1670	211	2	,	,	PUNCT
easat-1670	211	3	rationalisation	rationalisation	NOUN
easat-1670	211	4	was	be	AUX
easat-1670	211	5	found	find	VERB
easat-1670	211	6	to	to	PART
easat-1670	211	7	have	have	VERB
easat-1670	211	8	significantly	significantly	ADV
easat-1670	211	9	moderate	moderate	ADJ
easat-1670	211	10	and	and	CCONJ
easat-1670	211	11	positive	positive	ADJ
easat-1670	211	12	correlation	correlation	NOUN
easat-1670	211	13	with	with	ADP
easat-1670	211	14	asset	asset	NOUN
easat-1670	211	15	misappropriation	misappropriation	NOUN
easat-1670	211	16	in	in	ADP
easat-1670	211	17	financial	financial	ADJ
easat-1670	211	18	institutions	institution	NOUN
easat-1670	212	1	[	[	X
easat-1670	212	2	r	r	NOUN
easat-1670	212	3	=	=	NOUN
easat-1670	212	4	0.513	0.513	NUM
easat-1670	212	5	,	,	PUNCT
easat-1670	212	6	p	p	X
easat-1670	212	7	=	=	NOUN
easat-1670	212	8	0.000	0.000	NUM
easat-1670	212	9	]	]	PUNCT
easat-1670	212	10	.	.	PUNCT
easat-1670	213	1	it	it	PRON
easat-1670	213	2	means	mean	VERB
easat-1670	213	3	that	that	SCONJ
easat-1670	213	4	the	the	DET
easat-1670	213	5	greater	great	ADJ
easat-1670	213	6	employees	employee	NOUN
easat-1670	213	7	would	would	AUX
easat-1670	213	8	rationalise	rationalise	VERB
easat-1670	213	9	their	their	PRON
easat-1670	213	10	fraudulent	fraudulent	ADJ
easat-1670	213	11	act	act	NOUN
easat-1670	213	12	,	,	PUNCT
easat-1670	213	13	the	the	DET
easat-1670	213	14	more	more	ADJ
easat-1670	213	15	likelihood	likelihood	NOUN
easat-1670	213	16	of	of	ADP
easat-1670	213	17	employees	employee	NOUN
easat-1670	213	18	to	to	PART
easat-1670	213	19	commit	commit	VERB
easat-1670	213	20	asset	asset	NOUN
easat-1670	213	21	misappropriation	misappropriation	NOUN
easat-1670	213	22	in	in	ADP
easat-1670	213	23	malaysian	malaysian	ADJ
easat-1670	213	24	financial	financial	ADJ
easat-1670	213	25	institutions	institution	NOUN
easat-1670	213	26	.	.	PUNCT
easat-1670	214	1	this	this	DET
easat-1670	214	2	result	result	NOUN
easat-1670	214	3	hence	hence	ADV
easat-1670	214	4	shows	show	VERB
easat-1670	214	5	that	that	SCONJ
easat-1670	214	6	rationalisation	rationalisation	NOUN
easat-1670	214	7	is	be	AUX
easat-1670	214	8	insignificant	insignificant	ADJ
easat-1670	214	9	when	when	SCONJ
easat-1670	214	10	it	it	PRON
easat-1670	214	11	comes	come	VERB
easat-1670	214	12	to	to	ADP
easat-1670	214	13	influencing	influence	VERB
easat-1670	214	14	asset	asset	NOUN
easat-1670	214	15	misappropriation	misappropriation	NOUN
easat-1670	214	16	,	,	PUNCT
easat-1670	214	17	contradicting	contradict	VERB
easat-1670	214	18	the	the	DET
easat-1670	214	19	results	result	NOUN
easat-1670	214	20	of	of	ADP
easat-1670	214	21	said	said	PROPN
easat-1670	214	22	,	,	PUNCT
easat-1670	214	23	mohamad	mohamad	PROPN
easat-1670	214	24	,	,	PUNCT
easat-1670	214	25	&	&	CCONJ
easat-1670	214	26	kazemian	kazemian	PROPN
easat-1670	214	27	,	,	PUNCT
easat-1670	214	28	(	(	PUNCT
easat-1670	214	29	2018	2018	NUM
easat-1670	214	30	)	)	PUNCT
easat-1670	214	31	;	;	PUNCT
easat-1670	214	32	said	say	VERB
easat-1670	214	33	et	et	PROPN
easat-1670	214	34	al	al	PROPN
easat-1670	214	35	.	.	PROPN
easat-1670	215	1	(	(	PUNCT
easat-1670	215	2	2018	2018	NUM
easat-1670	215	3	)	)	PUNCT
easat-1670	215	4	;	;	PUNCT
easat-1670	215	5	said	say	VERB
easat-1670	215	6	et	et	PROPN
easat-1670	215	7	al	al	PROPN
easat-1670	215	8	.	.	PROPN
easat-1670	216	1	(	(	PUNCT
easat-1670	216	2	2017	2017	NUM
easat-1670	216	3	)	)	PUNCT
easat-1670	216	4	;	;	PUNCT
easat-1670	216	5	said	say	VERB
easat-1670	216	6	et	et	PROPN
easat-1670	216	7	al	al	PROPN
easat-1670	216	8	.	.	PROPN
easat-1670	217	1	(	(	PUNCT
easat-1670	217	2	2018	2018	NUM
easat-1670	217	3	)	)	PUNCT
easat-1670	217	4	;	;	PUNCT
easat-1670	217	5	purnamasari	purnamasari	PROPN
easat-1670	217	6	and	and	CCONJ
easat-1670	217	7	oktaroza	oktaroza	ADJ
easat-1670	217	8	,	,	PUNCT
easat-1670	217	9	(	(	PUNCT
easat-1670	217	10	2015	2015	NUM
easat-1670	217	11	)	)	PUNCT
easat-1670	217	12	;	;	PUNCT
easat-1670	217	13	kazemian	kazemian	PROPN
easat-1670	217	14	et	et	PROPN
easat-1670	217	15	al	al	PROPN
easat-1670	217	16	.	.	PROPN
easat-1670	218	1	(	(	PUNCT
easat-1670	218	2	2019	2019	NUM
easat-1670	218	3	)	)	PUNCT
easat-1670	218	4	;	;	PUNCT
easat-1670	218	5	slezak	slezak	X
easat-1670	218	6	(	(	PUNCT
easat-1670	218	7	2013	2013	NUM
easat-1670	218	8	)	)	PUNCT
easat-1670	218	9	;	;	PUNCT
easat-1670	218	10	dellaportas	dellaporta	NOUN
easat-1670	218	11	(	(	PUNCT
easat-1670	218	12	2013	2013	NUM
easat-1670	218	13	)	)	PUNCT
easat-1670	218	14	;	;	PUNCT
easat-1670	218	15	also	also	ADV
easat-1670	218	16	,	,	PUNCT
easat-1670	218	17	istifadah	istifadah	NOUN
easat-1670	218	18	and	and	CCONJ
easat-1670	218	19	senjani	senjani	NOUN
easat-1670	218	20	,	,	PUNCT
easat-1670	218	21	(	(	PUNCT
easat-1670	218	22	2020	2020	NUM
easat-1670	218	23	)	)	PUNCT
easat-1670	218	24	.	.	PUNCT
easat-1670	219	1	even	even	ADV
easat-1670	219	2	though	though	SCONJ
easat-1670	219	3	the	the	DET
easat-1670	219	4	mindset	mindset	NOUN
easat-1670	219	5	of	of	ADP
easat-1670	219	6	perpetrators	perpetrator	NOUN
easat-1670	219	7	does	do	AUX
easat-1670	219	8	not	not	PART
easat-1670	219	9	justify	justify	VERB
easat-1670	219	10	their	their	PRON
easat-1670	219	11	fraudulent	fraudulent	ADJ
easat-1670	219	12	acts	act	NOUN
easat-1670	219	13	,	,	PUNCT
easat-1670	219	14	low	low	ADJ
easat-1670	219	15	ethical	ethical	ADJ
easat-1670	219	16	values	value	NOUN
easat-1670	219	17	among	among	ADP
easat-1670	219	18	employees	employee	NOUN
easat-1670	219	19	will	will	AUX
easat-1670	219	20	result	result	VERB
easat-1670	219	21	in	in	ADP
easat-1670	219	22	high	high	ADJ
easat-1670	219	23	asset	asset	NOUN
easat-1670	219	24	misappropriation	misappropriation	NOUN
easat-1670	219	25	incidents	incident	NOUN
easat-1670	219	26	.	.	PUNCT
easat-1670	220	1	according	accord	VERB
easat-1670	220	2	to	to	ADP
easat-1670	220	3	kassem	kassem	PROPN
easat-1670	220	4	and	and	CCONJ
easat-1670	220	5	higson	higson	NOUN
easat-1670	220	6	(	(	PUNCT
easat-1670	220	7	2012	2012	NUM
easat-1670	220	8	)	)	PUNCT
easat-1670	220	9	;	;	PUNCT
easat-1670	220	10	albrecht	albrecht	PROPN
easat-1670	220	11	,	,	PUNCT
easat-1670	220	12	howe	howe	NOUN
easat-1670	220	13	,	,	PUNCT
easat-1670	220	14	and	and	CCONJ
easat-1670	220	15	romney	romney	NOUN
easat-1670	220	16	(	(	PUNCT
easat-1670	220	17	1984	1984	NUM
easat-1670	220	18	)	)	PUNCT
easat-1670	220	19	;	;	PUNCT
easat-1670	220	20	also	also	ADV
easat-1670	220	21	,	,	PUNCT
easat-1670	220	22	dorminey	dorminey	PROPN
easat-1670	220	23	et	et	PROPN
easat-1670	220	24	al	al	PROPN
easat-1670	220	25	.	.	PROPN
easat-1670	220	26	(	(	PUNCT
easat-1670	220	27	2012	2012	NUM
easat-1670	220	28	)	)	PUNCT
easat-1670	220	29	,	,	PUNCT
easat-1670	220	30	critics	critic	NOUN
easat-1670	220	31	of	of	ADP
easat-1670	220	32	ftt	ftt	PROPN
easat-1670	220	33	argued	argue	VERB
easat-1670	220	34	that	that	SCONJ
easat-1670	220	35	the	the	DET
easat-1670	220	36	theory	theory	NOUN
easat-1670	220	37	by	by	ADP
easat-1670	220	38	itself	itself	PRON
easat-1670	220	39	is	be	AUX
easat-1670	220	40	not	not	PART
easat-1670	220	41	adequate	adequate	ADJ
easat-1670	220	42	in	in	ADP
easat-1670	220	43	explaining	explain	VERB
easat-1670	220	44	fraud	fraud	NOUN
easat-1670	220	45	because	because	SCONJ
easat-1670	220	46	rationalisation	rationalisation	NOUN
easat-1670	220	47	factor	factor	NOUN
easat-1670	220	48	can	can	AUX
easat-1670	220	49	not	not	PART
easat-1670	220	50	be	be	AUX
easat-1670	220	51	observed	observe	VERB
easat-1670	220	52	.	.	PUNCT
easat-1670	221	1	the	the	DET
easat-1670	221	2	model	model	NOUN
easat-1670	221	3	alone	alone	ADV
easat-1670	221	4	is	be	AUX
easat-1670	221	5	an	an	DET
easat-1670	221	6	ineffective	ineffective	ADJ
easat-1670	221	7	instrument	instrument	NOUN
easat-1670	221	8	to	to	PART
easat-1670	221	9	deter	deter	VERB
easat-1670	221	10	,	,	PUNCT
easat-1670	221	11	prevent	prevent	VERB
easat-1670	221	12	,	,	PUNCT
easat-1670	221	13	and	and	CCONJ
easat-1670	221	14	detect	detect	VERB
easat-1670	221	15	fraud	fraud	NOUN
easat-1670	221	16	.	.	PUNCT
easat-1670	222	1	fraud	fraud	NOUN
easat-1670	222	2	scale	scale	PROPN
easat-1670	222	3	model	model	NOUN
easat-1670	222	4	which	which	PRON
easat-1670	222	5	was	be	AUX
easat-1670	222	6	developed	develop	VERB
easat-1670	222	7	by	by	ADP
easat-1670	222	8	albrecht	albrecht	PROPN
easat-1670	222	9	et	et	PROPN
easat-1670	222	10	al	al	PROPN
easat-1670	222	11	.	.	PROPN
easat-1670	223	1	(	(	PUNCT
easat-1670	223	2	1984	1984	NUM
easat-1670	223	3	)	)	PUNCT
easat-1670	224	1	,	,	PUNCT
easat-1670	224	2	provides	provide	VERB
easat-1670	224	3	an	an	DET
easat-1670	224	4	alternative	alternative	NOUN
easat-1670	224	5	to	to	ADP
easat-1670	224	6	the	the	DET
easat-1670	224	7	ftt	ftt	NOUN
easat-1670	224	8	.	.	PUNCT
easat-1670	225	1	hence	hence	ADV
easat-1670	225	2	,	,	PUNCT
easat-1670	225	3	the	the	DET
easat-1670	225	4	research	research	NOUN
easat-1670	225	5	suggests	suggest	VERB
easat-1670	225	6	for	for	SCONJ
easat-1670	225	7	future	future	ADJ
easat-1670	225	8	researchers	researcher	NOUN
easat-1670	225	9	to	to	PART
easat-1670	225	10	investigate	investigate	VERB
easat-1670	225	11	the	the	DET
easat-1670	225	12	scale	scale	NOUN
easat-1670	225	13	of	of	ADP
easat-1670	225	14	fraud	fraud	NOUN
easat-1670	225	15	by	by	ADP
easat-1670	225	16	albrecht	albrecht	PROPN
easat-1670	225	17	,	,	PUNCT
easat-1670	225	18	howe	howe	NOUN
easat-1670	225	19	and	and	CCONJ
easat-1670	225	20	romney	romney	PROPN
easat-1670	225	21	(	(	PUNCT
easat-1670	225	22	1984	1984	NUM
easat-1670	225	23	)	)	PUNCT
easat-1670	225	24	that	that	PRON
easat-1670	225	25	requires	require	VERB
easat-1670	225	26	personal	personal	ADJ
easat-1670	225	27	integrity	integrity	NOUN
easat-1670	225	28	rather	rather	ADV
easat-1670	225	29	than	than	ADP
easat-1670	225	30	rationalisation	rationalisation	NOUN
easat-1670	225	31	,	,	PUNCT
easat-1670	225	32	which	which	PRON
easat-1670	225	33	would	would	AUX
easat-1670	225	34	be	be	AUX
easat-1670	225	35	more	more	ADV
easat-1670	225	36	observable	observable	ADJ
easat-1670	225	37	.	.	PUNCT
easat-1670	226	1	mathenge	mathenge	NOUN
easat-1670	226	2	(	(	PUNCT
easat-1670	226	3	2014	2014	NUM
easat-1670	226	4	)	)	PUNCT
easat-1670	226	5	investigated	investigate	VERB
easat-1670	226	6	ethical	ethical	ADJ
easat-1670	226	7	values	value	NOUN
easat-1670	226	8	among	among	ADP
easat-1670	226	9	enforcement	enforcement	NOUN
easat-1670	226	10	workers	worker	NOUN
easat-1670	226	11	,	,	PUNCT
easat-1670	226	12	who	who	PRON
easat-1670	226	13	were	be	AUX
easat-1670	226	14	found	find	VERB
easat-1670	226	15	to	to	PART
easat-1670	226	16	be	be	AUX
easat-1670	226	17	easily	easily	ADV
easat-1670	226	18	exposed	expose	VERB
easat-1670	226	19	to	to	ADP
easat-1670	226	20	corruption	corruption	NOUN
easat-1670	226	21	.	.	PUNCT
easat-1670	227	1	he	he	PRON
easat-1670	227	2	found	find	VERB
easat-1670	227	3	that	that	SCONJ
easat-1670	227	4	high	high	ADJ
easat-1670	227	5	ethical	ethical	ADJ
easat-1670	227	6	value	value	NOUN
easat-1670	227	7	(	(	PUNCT
easat-1670	227	8	i.e.	i.e.	X
easat-1670	227	9	,	,	PUNCT
easat-1670	227	10	competence	competence	NOUN
easat-1670	227	11	,	,	PUNCT
easat-1670	227	12	trust	trust	NOUN
easat-1670	227	13	&	&	CCONJ
easat-1670	227	14	professionalism	professionalism	NOUN
easat-1670	227	15	)	)	PUNCT
easat-1670	227	16	is	be	AUX
easat-1670	227	17	able	able	ADJ
easat-1670	227	18	to	to	PART
easat-1670	227	19	minimise	minimise	VERB
easat-1670	227	20	employees	employee	NOUN
easat-1670	227	21	'	'	PART
easat-1670	227	22	chance	chance	NOUN
easat-1670	227	23	of	of	ADP
easat-1670	227	24	fraudulent	fraudulent	ADJ
easat-1670	227	25	activities	activity	NOUN
easat-1670	227	26	in	in	ADP
easat-1670	227	27	the	the	DET
easat-1670	227	28	workplace	workplace	NOUN
easat-1670	227	29	.	.	PUNCT
easat-1670	228	1	h4	h4	PROPN
easat-1670	228	2	proposed	propose	VERB
easat-1670	228	3	that	that	SCONJ
easat-1670	228	4	there	there	PRON
easat-1670	228	5	is	be	VERB
easat-1670	228	6	a	a	DET
easat-1670	228	7	significant	significant	ADJ
easat-1670	228	8	relationship	relationship	NOUN
easat-1670	228	9	between	between	ADP
easat-1670	228	10	capability	capability	NOUN
easat-1670	228	11	and	and	CCONJ
easat-1670	228	12	asset	asset	NOUN
easat-1670	228	13	misappropriation	misappropriation	NOUN
easat-1670	228	14	occurrences	occurrence	NOUN
easat-1670	228	15	.	.	PUNCT
easat-1670	229	1	model	model	NOUN
easat-1670	229	2	2	2	NUM
easat-1670	229	3	result	result	NOUN
easat-1670	229	4	shows	show	VERB
easat-1670	229	5	that	that	SCONJ
easat-1670	229	6	there	there	PRON
easat-1670	229	7	is	be	VERB
easat-1670	229	8	a	a	DET
easat-1670	229	9	significant	significant	ADJ
easat-1670	229	10	linear	linear	ADJ
easat-1670	229	11	relationship	relationship	NOUN
easat-1670	229	12	between	between	ADP
easat-1670	229	13	capability	capability	NOUN
easat-1670	229	14	and	and	CCONJ
easat-1670	229	15	asset	asset	NOUN
easat-1670	229	16	misappropriation	misappropriation	NOUN
easat-1670	229	17	.	.	PUNCT
easat-1670	230	1	hence	hence	ADV
easat-1670	230	2	,	,	PUNCT
easat-1670	230	3	h4	h4	PROPN
easat-1670	230	4	is	be	AUX
easat-1670	230	5	supported	support	VERB
easat-1670	230	6	.	.	PUNCT
easat-1670	231	1	furthermore	furthermore	ADV
easat-1670	231	2	,	,	PUNCT
easat-1670	231	3	capability	capability	NOUN
easat-1670	231	4	is	be	AUX
easat-1670	231	5	found	find	VERB
easat-1670	231	6	to	to	PART
easat-1670	231	7	have	have	VERB
easat-1670	231	8	significantly	significantly	ADV
easat-1670	231	9	141	141	NUM
easat-1670	231	10	edelweiss	edelweiss	PROPN
easat-1670	231	11	applied	apply	VERB
easat-1670	231	12	science	science	NOUN
easat-1670	231	13	and	and	CCONJ
easat-1670	231	14	technology	technology	NOUN
easat-1670	231	15	issn	issn	PROPN
easat-1670	231	16	:	:	PUNCT
easat-1670	231	17	2576	2576	NUM
easat-1670	231	18	-	-	SYM
easat-1670	231	19	8484	8484	NUM
easat-1670	231	20	vol	vol	NOUN
easat-1670	231	21	.	.	PROPN
easat-1670	232	1	8	8	NUM
easat-1670	232	2	,	,	PUNCT
easat-1670	232	3	no	no	INTJ
easat-1670	232	4	.	.	NOUN
easat-1670	232	5	5	5	NUM
easat-1670	232	6	:	:	SYM
easat-1670	232	7	131	131	NUM
easat-1670	232	8	-	-	SYM
easat-1670	232	9	143	143	NUM
easat-1670	232	10	,	,	PUNCT
easat-1670	232	11	2024	2024	NUM
easat-1670	232	12	doi	doi	NOUN
easat-1670	232	13	:	:	PUNCT
easat-1670	232	14	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	232	15	©	©	PROPN
easat-1670	232	16	2024	2024	NUM
easat-1670	232	17	by	by	ADP
easat-1670	232	18	the	the	DET
easat-1670	232	19	authors	author	NOUN
easat-1670	232	20	;	;	PUNCT
easat-1670	232	21	licensee	licensee	PROPN
easat-1670	232	22	learning	learning	NOUN
easat-1670	232	23	gate	gate	PROPN
easat-1670	232	24	moderate	moderate	ADJ
easat-1670	232	25	and	and	CCONJ
easat-1670	232	26	positive	positive	ADJ
easat-1670	232	27	correlation	correlation	NOUN
easat-1670	232	28	with	with	ADP
easat-1670	232	29	asset	asset	NOUN
easat-1670	232	30	misappropriation	misappropriation	NOUN
easat-1670	233	1	[	[	X
easat-1670	233	2	r	r	NOUN
easat-1670	233	3	=	=	NOUN
easat-1670	233	4	0.624	0.624	NUM
easat-1670	233	5	,	,	PUNCT
easat-1670	233	6	p	p	X
easat-1670	233	7	=	=	NOUN
easat-1670	233	8	0.000	0.000	NUM
easat-1670	233	9	]	]	PUNCT
easat-1670	233	10	.	.	PUNCT
easat-1670	234	1	this	this	PRON
easat-1670	234	2	indicates	indicate	VERB
easat-1670	234	3	that	that	SCONJ
easat-1670	234	4	the	the	DET
easat-1670	234	5	greater	great	ADJ
easat-1670	234	6	is	be	AUX
easat-1670	234	7	employees	employee	NOUN
easat-1670	234	8	’	’	PART
easat-1670	234	9	abilities	ability	NOUN
easat-1670	234	10	in	in	ADP
easat-1670	234	11	the	the	DET
easat-1670	234	12	workplace	workplace	NOUN
easat-1670	234	13	,	,	PUNCT
easat-1670	234	14	the	the	DET
easat-1670	234	15	more	more	ADJ
easat-1670	234	16	will	will	AUX
easat-1670	234	17	be	be	AUX
easat-1670	234	18	likelihood	likelihood	VERB
easat-1670	234	19	of	of	ADP
easat-1670	234	20	committing	commit	VERB
easat-1670	234	21	asset	asset	NOUN
easat-1670	234	22	misappropriation	misappropriation	NOUN
easat-1670	234	23	in	in	ADP
easat-1670	234	24	malaysian	malaysian	ADJ
easat-1670	234	25	financial	financial	ADJ
easat-1670	234	26	institutions	institution	NOUN
easat-1670	234	27	.	.	PUNCT
easat-1670	235	1	this	this	DET
easat-1670	235	2	finding	finding	NOUN
easat-1670	235	3	on	on	ADP
easat-1670	235	4	capability	capability	NOUN
easat-1670	235	5	has	have	VERB
easat-1670	235	6	a	a	DET
easat-1670	235	7	positive	positive	ADJ
easat-1670	235	8	and	and	CCONJ
easat-1670	235	9	significant	significant	ADJ
easat-1670	235	10	effect	effect	NOUN
easat-1670	235	11	on	on	ADP
easat-1670	235	12	the	the	DET
easat-1670	235	13	tendency	tendency	NOUN
easat-1670	235	14	to	to	PART
easat-1670	235	15	commit	commit	VERB
easat-1670	235	16	fraud	fraud	NOUN
easat-1670	235	17	,	,	PUNCT
easat-1670	235	18	supported	support	VERB
easat-1670	235	19	by	by	ADP
easat-1670	235	20	previous	previous	ADJ
easat-1670	235	21	studies	study	NOUN
easat-1670	235	22	(	(	PUNCT
easat-1670	235	23	said	said	PROPN
easat-1670	235	24	,	,	PUNCT
easat-1670	235	25	mohamad	mohamad	PROPN
easat-1670	235	26	,	,	PUNCT
easat-1670	235	27	&	&	CCONJ
easat-1670	235	28	kazemian	kazemian	PROPN
easat-1670	235	29	,	,	PUNCT
easat-1670	235	30	2018	2018	NUM
easat-1670	235	31	;	;	PUNCT
easat-1670	235	32	purnamasari	purnamasari	PROPN
easat-1670	235	33	&	&	CCONJ
easat-1670	235	34	oktaroza	oktaroza	PROPN
easat-1670	235	35	,	,	PUNCT
easat-1670	235	36	2015	2015	NUM
easat-1670	235	37	;	;	PUNCT
easat-1670	235	38	kazemian	kazemian	PROPN
easat-1670	235	39	,	,	PUNCT
easat-1670	235	40	et	et	PROPN
easat-1670	235	41	al	al	PROPN
easat-1670	235	42	.	.	PROPN
easat-1670	235	43	,	,	PUNCT
easat-1670	235	44	2019	2019	NUM
easat-1670	235	45	;	;	PUNCT
easat-1670	235	46	wan	wan	PROPN
easat-1670	235	47	mohd	mohd	PROPN
easat-1670	235	48	fathi	fathi	PROPN
easat-1670	235	49	et	et	PROPN
easat-1670	235	50	al	al	PROPN
easat-1670	235	51	.	.	PROPN
easat-1670	235	52	,	,	PUNCT
easat-1670	235	53	2017	2017	NUM
easat-1670	235	54	)	)	PUNCT
easat-1670	235	55	.	.	PUNCT
easat-1670	236	1	based	base	VERB
easat-1670	236	2	on	on	ADP
easat-1670	236	3	wolfe	wolfe	PROPN
easat-1670	236	4	and	and	CCONJ
easat-1670	236	5	hermanson	hermanson	NOUN
easat-1670	236	6	(	(	PUNCT
easat-1670	236	7	2004	2004	NUM
easat-1670	236	8	)	)	PUNCT
easat-1670	236	9	,	,	PUNCT
easat-1670	236	10	capability	capability	NOUN
easat-1670	236	11	would	would	AUX
easat-1670	236	12	be	be	AUX
easat-1670	236	13	considered	consider	VERB
easat-1670	236	14	due	due	ADJ
easat-1670	236	15	to	to	ADP
easat-1670	236	16	personal	personal	ADJ
easat-1670	236	17	traits	trait	NOUN
easat-1670	236	18	and	and	CCONJ
easat-1670	236	19	abilities	ability	NOUN
easat-1670	236	20	as	as	ADP
easat-1670	236	21	being	be	AUX
easat-1670	236	22	a	a	DET
easat-1670	236	23	major	major	ADJ
easat-1670	236	24	role	role	NOUN
easat-1670	236	25	in	in	ADP
easat-1670	236	26	determining	determine	VERB
easat-1670	236	27	whether	whether	SCONJ
easat-1670	236	28	fraud	fraud	NOUN
easat-1670	236	29	may	may	AUX
easat-1670	236	30	occur	occur	VERB
easat-1670	236	31	.	.	PUNCT
easat-1670	237	1	according	accord	VERB
easat-1670	237	2	to	to	ADP
easat-1670	237	3	istifadah	istifadah	PROPN
easat-1670	237	4	and	and	CCONJ
easat-1670	237	5	senjani	senjani	PROPN
easat-1670	237	6	(	(	PUNCT
easat-1670	237	7	2020	2020	NUM
easat-1670	237	8	)	)	PUNCT
easat-1670	237	9	,	,	PUNCT
easat-1670	237	10	capability	capability	NOUN
easat-1670	237	11	has	have	VERB
easat-1670	237	12	a	a	DET
easat-1670	237	13	positive	positive	ADJ
easat-1670	237	14	and	and	CCONJ
easat-1670	237	15	significant	significant	ADJ
easat-1670	237	16	effect	effect	NOUN
easat-1670	237	17	on	on	ADP
easat-1670	237	18	the	the	DET
easat-1670	237	19	tendency	tendency	NOUN
easat-1670	237	20	to	to	PART
easat-1670	237	21	commit	commit	VERB
easat-1670	237	22	fraud	fraud	NOUN
easat-1670	237	23	.	.	PUNCT
easat-1670	238	1	the	the	DET
easat-1670	238	2	greater	great	ADJ
easat-1670	238	3	is	be	AUX
easat-1670	238	4	the	the	DET
easat-1670	238	5	ability	ability	NOUN
easat-1670	238	6	of	of	ADP
easat-1670	238	7	perpetrators	perpetrator	NOUN
easat-1670	238	8	to	to	PART
easat-1670	238	9	execute	execute	VERB
easat-1670	238	10	fraud	fraud	NOUN
easat-1670	238	11	,	,	PUNCT
easat-1670	238	12	the	the	DET
easat-1670	238	13	greater	great	ADJ
easat-1670	238	14	will	will	AUX
easat-1670	238	15	be	be	AUX
easat-1670	238	16	the	the	DET
easat-1670	238	17	probability	probability	NOUN
easat-1670	238	18	of	of	ADP
easat-1670	238	19	fraud	fraud	NOUN
easat-1670	238	20	being	be	AUX
easat-1670	238	21	committed	commit	VERB
easat-1670	238	22	.	.	PUNCT
easat-1670	239	1	findings	finding	NOUN
easat-1670	239	2	suggested	suggest	VERB
easat-1670	239	3	that	that	SCONJ
easat-1670	239	4	perpetrators	perpetrator	NOUN
easat-1670	239	5	of	of	ADP
easat-1670	239	6	fraud	fraud	NOUN
easat-1670	239	7	are	be	AUX
easat-1670	239	8	determined	determine	VERB
easat-1670	239	9	by	by	ADP
easat-1670	239	10	intellect	intellect	NOUN
easat-1670	239	11	and	and	CCONJ
easat-1670	239	12	creativity	creativity	NOUN
easat-1670	239	13	.	.	PUNCT
easat-1670	240	1	perpetrators	perpetrator	NOUN
easat-1670	240	2	may	may	AUX
easat-1670	240	3	search	search	VERB
easat-1670	240	4	for	for	ADP
easat-1670	240	5	details	detail	NOUN
easat-1670	240	6	about	about	ADP
easat-1670	240	7	loopholes	loophole	NOUN
easat-1670	240	8	in	in	ADP
easat-1670	240	9	finding	find	VERB
easat-1670	240	10	ways	way	NOUN
easat-1670	240	11	to	to	PART
easat-1670	240	12	commit	commit	VERB
easat-1670	240	13	fraud	fraud	NOUN
easat-1670	240	14	and	and	CCONJ
easat-1670	240	15	use	use	VERB
easat-1670	240	16	it	it	PRON
easat-1670	240	17	to	to	ADP
easat-1670	240	18	their	their	PRON
easat-1670	240	19	advantage	advantage	NOUN
easat-1670	240	20	.	.	PUNCT
easat-1670	241	1	6	6	X
easat-1670	241	2	.	.	X
easat-1670	241	3	conclusion	conclusion	VERB
easat-1670	241	4	the	the	DET
easat-1670	241	5	main	main	ADJ
easat-1670	241	6	concern	concern	NOUN
easat-1670	241	7	of	of	ADP
easat-1670	241	8	fraud	fraud	NOUN
easat-1670	241	9	in	in	ADP
easat-1670	241	10	malaysia	malaysia	PROPN
easat-1670	241	11	is	be	AUX
easat-1670	241	12	asset	asset	NOUN
easat-1670	241	13	misappropriation	misappropriation	NOUN
easat-1670	241	14	.	.	PUNCT
easat-1670	242	1	literature	literature	NOUN
easat-1670	242	2	and	and	CCONJ
easat-1670	242	3	findings	finding	NOUN
easat-1670	242	4	from	from	ADP
easat-1670	242	5	the	the	DET
easat-1670	242	6	research	research	NOUN
easat-1670	242	7	could	could	AUX
easat-1670	242	8	help	help	VERB
easat-1670	242	9	financial	financial	ADJ
easat-1670	242	10	institutions	institution	NOUN
easat-1670	242	11	to	to	PART
easat-1670	242	12	be	be	AUX
easat-1670	242	13	aware	aware	ADJ
easat-1670	242	14	of	of	ADP
easat-1670	242	15	issues	issue	NOUN
easat-1670	242	16	on	on	ADP
easat-1670	242	17	asset	asset	NOUN
easat-1670	242	18	misappropriation	misappropriation	NOUN
easat-1670	242	19	,	,	PUNCT
easat-1670	242	20	which	which	PRON
easat-1670	242	21	have	have	AUX
easat-1670	242	22	been	be	AUX
easat-1670	242	23	on	on	ADP
easat-1670	242	24	the	the	DET
easat-1670	242	25	rise	rise	NOUN
easat-1670	242	26	year	year	NOUN
easat-1670	242	27	-	-	PUNCT
easat-1670	242	28	by	by	ADP
easat-1670	242	29	-	-	PUNCT
easat-1670	242	30	year	year	NOUN
easat-1670	242	31	.	.	PUNCT
easat-1670	243	1	by	by	ADP
easat-1670	243	2	understanding	understand	VERB
easat-1670	243	3	factors	factor	NOUN
easat-1670	243	4	that	that	PRON
easat-1670	243	5	drive	drive	VERB
easat-1670	243	6	fraudsters	fraudster	NOUN
easat-1670	243	7	to	to	PART
easat-1670	243	8	commit	commit	VERB
easat-1670	243	9	fraud	fraud	NOUN
easat-1670	243	10	,	,	PUNCT
easat-1670	243	11	employees	employee	NOUN
easat-1670	243	12	’	’	PART
easat-1670	243	13	fraud	fraud	NOUN
easat-1670	243	14	incidents	incident	NOUN
easat-1670	243	15	may	may	AUX
easat-1670	243	16	be	be	AUX
easat-1670	243	17	effectively	effectively	ADV
easat-1670	243	18	prevented	prevent	VERB
easat-1670	243	19	and	and	CCONJ
easat-1670	243	20	combatted	combat	VERB
easat-1670	243	21	.	.	PUNCT
easat-1670	244	1	this	this	DET
easat-1670	244	2	research	research	NOUN
easat-1670	244	3	should	should	AUX
easat-1670	244	4	be	be	AUX
easat-1670	244	5	able	able	ADJ
easat-1670	244	6	to	to	PART
easat-1670	244	7	assist	assist	VERB
easat-1670	244	8	the	the	DET
easat-1670	244	9	banking	banking	NOUN
easat-1670	244	10	and	and	CCONJ
easat-1670	244	11	financial	financial	ADJ
easat-1670	244	12	sector	sector	NOUN
easat-1670	244	13	,	,	PUNCT
easat-1670	244	14	as	as	ADV
easat-1670	244	15	well	well	ADV
easat-1670	244	16	as	as	ADP
easat-1670	244	17	policymakers	policymaker	NOUN
easat-1670	244	18	in	in	ADP
easat-1670	244	19	managing	manage	VERB
easat-1670	244	20	the	the	DET
easat-1670	244	21	risk	risk	NOUN
easat-1670	244	22	of	of	ADP
easat-1670	244	23	fraud	fraud	NOUN
easat-1670	244	24	and	and	CCONJ
easat-1670	244	25	develop	develop	VERB
easat-1670	244	26	policies	policy	NOUN
easat-1670	244	27	to	to	PART
easat-1670	244	28	reduce	reduce	VERB
easat-1670	244	29	operational	operational	ADJ
easat-1670	244	30	risk	risk	NOUN
easat-1670	244	31	.	.	PUNCT
easat-1670	245	1	if	if	SCONJ
easat-1670	245	2	financial	financial	ADJ
easat-1670	245	3	institutions	institution	NOUN
easat-1670	245	4	have	have	AUX
easat-1670	245	5	misplaced	misplace	VERB
easat-1670	245	6	trust	trust	NOUN
easat-1670	245	7	,	,	PUNCT
easat-1670	245	8	inadequate	inadequate	ADJ
easat-1670	245	9	supervision	supervision	NOUN
easat-1670	245	10	,	,	PUNCT
easat-1670	245	11	and	and	CCONJ
easat-1670	245	12	hiring	hire	VERB
easat-1670	245	13	policies	policy	NOUN
easat-1670	245	14	,	,	PUNCT
easat-1670	245	15	as	as	ADV
easat-1670	245	16	well	well	ADV
easat-1670	245	17	as	as	ADP
easat-1670	245	18	weak	weak	ADJ
easat-1670	245	19	internal	internal	ADJ
easat-1670	245	20	controls	control	NOUN
easat-1670	245	21	,	,	PUNCT
easat-1670	245	22	it	it	PRON
easat-1670	245	23	may	may	AUX
easat-1670	245	24	create	create	VERB
easat-1670	245	25	an	an	DET
easat-1670	245	26	environment	environment	NOUN
easat-1670	245	27	for	for	SCONJ
easat-1670	245	28	employees	employee	NOUN
easat-1670	245	29	to	to	PART
easat-1670	245	30	act	act	VERB
easat-1670	245	31	fraudulently	fraudulently	ADV
easat-1670	245	32	.	.	PUNCT
easat-1670	246	1	moreover	moreover	ADV
easat-1670	246	2	,	,	PUNCT
easat-1670	246	3	policymakers	policymaker	NOUN
easat-1670	246	4	also	also	ADV
easat-1670	246	5	concern	concern	VERB
easat-1670	246	6	about	about	ADP
easat-1670	246	7	asset	asset	NOUN
easat-1670	246	8	misappropriation	misappropriation	NOUN
easat-1670	246	9	issues	issue	NOUN
easat-1670	246	10	within	within	ADP
easat-1670	246	11	institutions	institution	NOUN
easat-1670	246	12	.	.	PUNCT
easat-1670	247	1	policymakers	policymaker	NOUN
easat-1670	247	2	can	can	AUX
easat-1670	247	3	better	well	ADV
easat-1670	247	4	segment	segment	VERB
easat-1670	247	5	fraud	fraud	NOUN
easat-1670	247	6	perpetrators	perpetrator	NOUN
easat-1670	247	7	and	and	CCONJ
easat-1670	247	8	proactively	proactively	ADV
easat-1670	247	9	manage	manage	VERB
easat-1670	247	10	controllable	controllable	ADJ
easat-1670	247	11	variables	variable	NOUN
easat-1670	247	12	to	to	PART
easat-1670	247	13	inhibit	inhibit	VERB
easat-1670	247	14	fraudulent	fraudulent	ADJ
easat-1670	247	15	behaviours	behaviour	NOUN
easat-1670	247	16	by	by	ADP
easat-1670	247	17	understanding	understand	VERB
easat-1670	247	18	reasons	reason	NOUN
easat-1670	247	19	to	to	PART
easat-1670	247	20	commit	commit	VERB
easat-1670	247	21	fraud	fraud	NOUN
easat-1670	247	22	.	.	PUNCT
easat-1670	248	1	the	the	DET
easat-1670	248	2	results	result	NOUN
easat-1670	248	3	of	of	ADP
easat-1670	248	4	the	the	DET
easat-1670	248	5	research	research	NOUN
easat-1670	248	6	would	would	AUX
easat-1670	248	7	clarify	clarify	VERB
easat-1670	248	8	and	and	CCONJ
easat-1670	248	9	subsequently	subsequently	ADV
easat-1670	248	10	implement	implement	VERB
easat-1670	248	11	strategies	strategy	NOUN
easat-1670	248	12	to	to	PART
easat-1670	248	13	mitigate	mitigate	VERB
easat-1670	248	14	asset	asset	NOUN
easat-1670	248	15	misappropriation	misappropriation	NOUN
easat-1670	248	16	.	.	PUNCT
easat-1670	249	1	acknowledgements	acknowledgement	NOUN
easat-1670	249	2	:	:	PUNCT
easat-1670	249	3	the	the	DET
easat-1670	249	4	authors	author	NOUN
easat-1670	249	5	are	be	AUX
easat-1670	249	6	grateful	grateful	ADJ
easat-1670	249	7	to	to	PART
easat-1670	249	8	kazemian	kazemian	VERB
easat-1670	249	9	et	et	PROPN
easat-1670	249	10	al	al	PROPN
easat-1670	249	11	.	.	PROPN
easat-1670	250	1	(	(	PUNCT
easat-1670	250	2	2019	2019	NUM
easat-1670	250	3	)	)	PUNCT
easat-1670	250	4	;	;	PUNCT
easat-1670	250	5	said	say	VERB
easat-1670	250	6	et	et	PROPN
easat-1670	250	7	al	al	PROPN
easat-1670	250	8	.	.	PROPN
easat-1670	251	1	(	(	PUNCT
easat-1670	251	2	2018	2018	NUM
easat-1670	251	3	)	)	PUNCT
easat-1670	251	4	;	;	PUNCT
easat-1670	251	5	as	as	ADV
easat-1670	251	6	well	well	ADV
easat-1670	251	7	as	as	ADP
easat-1670	251	8	said	say	VERB
easat-1670	251	9	et	et	PROPN
easat-1670	251	10	al	al	PROPN
easat-1670	251	11	.	.	PROPN
easat-1670	252	1	(	(	PUNCT
easat-1670	252	2	2017	2017	NUM
easat-1670	252	3	)	)	PUNCT
easat-1670	252	4	for	for	ADP
easat-1670	252	5	allowing	allow	VERB
easat-1670	252	6	the	the	DET
easat-1670	252	7	adoption	adoption	NOUN
easat-1670	252	8	of	of	ADP
easat-1670	252	9	their	their	PRON
easat-1670	252	10	questionnaires	questionnaire	NOUN
easat-1670	252	11	;	;	PUNCT
easat-1670	252	12	also	also	ADV
easat-1670	252	13	,	,	PUNCT
easat-1670	252	14	to	to	PART
easat-1670	252	15	invited	invite	VERB
easat-1670	252	16	panels	panel	NOUN
easat-1670	252	17	for	for	ADP
easat-1670	252	18	evaluating	evaluate	VERB
easat-1670	252	19	the	the	DET
easat-1670	252	20	modified	modify	VERB
easat-1670	252	21	instrument	instrument	NOUN
easat-1670	252	22	;	;	PUNCT
easat-1670	252	23	as	as	ADV
easat-1670	252	24	well	well	ADV
easat-1670	252	25	as	as	ADP
easat-1670	252	26	employees	employee	NOUN
easat-1670	252	27	of	of	ADP
easat-1670	252	28	financial	financial	ADJ
easat-1670	252	29	institutions	institution	NOUN
easat-1670	252	30	who	who	PRON
easat-1670	252	31	had	have	AUX
easat-1670	252	32	kindly	kindly	ADV
easat-1670	252	33	been	be	AUX
easat-1670	252	34	cooperative	cooperative	ADJ
easat-1670	252	35	in	in	ADP
easat-1670	252	36	completing	complete	VERB
easat-1670	252	37	the	the	DET
easat-1670	252	38	research	research	NOUN
easat-1670	252	39	questionnaire	questionnaire	NOUN
easat-1670	252	40	.	.	PUNCT
easat-1670	253	1	copyright	copyright	NOUN
easat-1670	253	2	:	:	PUNCT
easat-1670	253	3	©	©	PROPN
easat-1670	253	4	2024	2024	NUM
easat-1670	253	5	by	by	ADP
easat-1670	253	6	the	the	DET
easat-1670	253	7	authors	author	NOUN
easat-1670	253	8	.	.	PUNCT
easat-1670	254	1	this	this	DET
easat-1670	254	2	article	article	NOUN
easat-1670	254	3	is	be	AUX
easat-1670	254	4	an	an	DET
easat-1670	254	5	open	open	ADJ
easat-1670	254	6	access	access	NOUN
easat-1670	254	7	article	article	NOUN
easat-1670	254	8	distributed	distribute	VERB
easat-1670	254	9	under	under	ADP
easat-1670	254	10	the	the	DET
easat-1670	254	11	terms	term	NOUN
easat-1670	254	12	and	and	CCONJ
easat-1670	254	13	conditions	condition	NOUN
easat-1670	254	14	of	of	ADP
easat-1670	254	15	the	the	DET
easat-1670	254	16	creative	creative	ADJ
easat-1670	254	17	commons	common	NOUN
easat-1670	254	18	attribution	attribution	NOUN
easat-1670	254	19	(	(	PUNCT
easat-1670	254	20	cc	cc	NOUN
easat-1670	254	21	by	by	ADP
easat-1670	254	22	)	)	PUNCT
easat-1670	254	23	license	license	NOUN
easat-1670	254	24	(	(	PUNCT
easat-1670	254	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1670	254	26	)	)	PUNCT
easat-1670	254	27	.	.	PUNCT
easat-1670	255	1	references	reference	NOUN
easat-1670	255	2	[	[	X
easat-1670	255	3	1	1	NUM
easat-1670	255	4	]	]	X
easat-1670	255	5	ab	ab	PROPN
easat-1670	255	6	majid	majid	PROPN
easat-1670	255	7	,	,	PUNCT
easat-1670	255	8	r.	r.	PROPN
easat-1670	255	9	,	,	PUNCT
easat-1670	255	10	mohamed	mohamed	PROPN
easat-1670	255	11	,	,	PUNCT
easat-1670	255	12	n.	n.	PROPN
easat-1670	255	13	,	,	PUNCT
easat-1670	255	14	abdullah	abdullah	PROPN
easat-1670	255	15	,	,	PUNCT
easat-1670	255	16	a.	a.	PROPN
easat-1670	255	17	,	,	PUNCT
easat-1670	255	18	&	&	CCONJ
easat-1670	255	19	mahmud	mahmud	PROPN
easat-1670	255	20	,	,	PUNCT
easat-1670	255	21	z.	z.	PROPN
easat-1670	255	22	(	(	PUNCT
easat-1670	255	23	2010	2010	NUM
easat-1670	255	24	)	)	PUNCT
easat-1670	255	25	.	.	PUNCT
easat-1670	256	1	an	an	DET
easat-1670	256	2	exploratory	exploratory	ADJ
easat-1670	256	3	study	study	NOUN
easat-1670	256	4	on	on	ADP
easat-1670	256	5	the	the	DET
easat-1670	256	6	possibility	possibility	NOUN
easat-1670	256	7	of	of	ADP
easat-1670	256	8	misappropriation	misappropriation	NOUN
easat-1670	256	9	of	of	ADP
easat-1670	256	10	assets	asset	NOUN
easat-1670	256	11	occurring	occur	VERB
easat-1670	256	12	in	in	ADP
easat-1670	256	13	a	a	DET
easat-1670	256	14	local	local	ADJ
easat-1670	256	15	authority	authority	NOUN
easat-1670	256	16	,	,	PUNCT
easat-1670	256	17	paper	paper	NOUN
easat-1670	256	18	presented	present	VERB
easat-1670	256	19	at	at	ADP
easat-1670	256	20	the	the	DET
easat-1670	256	21	2010	2010	NUM
easat-1670	256	22	international	international	ADJ
easat-1670	256	23	conference	conference	NOUN
easat-1670	256	24	on	on	ADP
easat-1670	256	25	science	science	NOUN
easat-1670	256	26	and	and	CCONJ
easat-1670	256	27	social	social	ADJ
easat-1670	256	28	research	research	NOUN
easat-1670	256	29	(	(	PUNCT
easat-1670	256	30	cssr	cssr	PROPN
easat-1670	256	31	)	)	PUNCT
easat-1670	256	32	.	.	PUNCT
easat-1670	257	1	science	science	NOUN
easat-1670	257	2	and	and	CCONJ
easat-1670	257	3	social	social	ADJ
easat-1670	257	4	research	research	NOUN
easat-1670	257	5	(	(	PUNCT
easat-1670	257	6	cssr	cssr	PROPN
easat-1670	257	7	)	)	PUNCT
easat-1670	257	8	,	,	PUNCT
easat-1670	257	9	2010	2010	NUM
easat-1670	257	10	international	international	ADJ
easat-1670	257	11	conference	conference	NOUN
easat-1670	257	12	.	.	PUNCT
easat-1670	258	1	kuala	kuala	PROPN
easat-1670	258	2	lumpur	lumpur	PROPN
easat-1670	258	3	:	:	PUNCT
easat-1670	258	4	ieee	ieee	NOUN
easat-1670	258	5	.	.	PUNCT
easat-1670	259	1	[	[	X
easat-1670	259	2	2	2	NUM
easat-1670	259	3	]	]	SYM
easat-1670	259	4	abdullahi	abdullahi	PROPN
easat-1670	259	5	,	,	PUNCT
easat-1670	259	6	r.	r.	PROPN
easat-1670	259	7	,	,	PUNCT
easat-1670	259	8	mansor	mansor	PROPN
easat-1670	259	9	,	,	PUNCT
easat-1670	259	10	n.	n.	NOUN
easat-1670	259	11	,	,	PUNCT
easat-1670	259	12	&	&	CCONJ
easat-1670	259	13	nuhu	nuhu	NOUN
easat-1670	259	14	,	,	PUNCT
easat-1670	259	15	m.	m.	NOUN
easat-1670	259	16	(	(	PUNCT
easat-1670	259	17	2015	2015	NUM
easat-1670	259	18	)	)	PUNCT
easat-1670	259	19	.	.	PUNCT
easat-1670	260	1	fraud	fraud	NOUN
easat-1670	260	2	triangle	triangle	PROPN
easat-1670	260	3	theory	theory	NOUN
easat-1670	260	4	and	and	CCONJ
easat-1670	260	5	fraud	fraud	NOUN
easat-1670	260	6	diamond	diamond	NOUN
easat-1670	260	7	theory	theory	NOUN
easat-1670	260	8	:	:	PUNCT
easat-1670	260	9	understanding	understand	VERB
easat-1670	260	10	the	the	DET
easat-1670	260	11	convergent	convergent	NOUN
easat-1670	260	12	and	and	CCONJ
easat-1670	260	13	divergent	divergent	ADJ
easat-1670	260	14	for	for	ADP
easat-1670	260	15	future	future	NOUN
easat-1670	260	16	.	.	PUNCT
easat-1670	261	1	european	european	ADJ
easat-1670	261	2	journal	journal	PROPN
easat-1670	261	3	of	of	ADP
easat-1670	261	4	business	business	NOUN
easat-1670	261	5	and	and	CCONJ
easat-1670	261	6	management	management	NOUN
easat-1670	261	7	,	,	PUNCT
easat-1670	261	8	7(28	7(28	NUM
easat-1670	261	9	)	)	PUNCT
easat-1670	261	10	.	.	PUNCT
easat-1670	262	1	[	[	X
easat-1670	262	2	3	3	X
easat-1670	262	3	]	]	X
easat-1670	262	4	albrecht	albrecht	PROPN
easat-1670	262	5	,	,	PUNCT
easat-1670	262	6	w.	w.	PROPN
easat-1670	262	7	,	,	PUNCT
easat-1670	262	8	howe	howe	PROPN
easat-1670	262	9	,	,	PUNCT
easat-1670	262	10	k.	k.	PROPN
easat-1670	262	11	,	,	PUNCT
easat-1670	262	12	&	&	CCONJ
easat-1670	262	13	romney	romney	PROPN
easat-1670	262	14	,	,	PUNCT
easat-1670	262	15	m.	m.	NOUN
easat-1670	262	16	(	(	PUNCT
easat-1670	262	17	1984	1984	NUM
easat-1670	262	18	)	)	PUNCT
easat-1670	262	19	.	.	PUNCT
easat-1670	263	1	deterring	deter	VERB
easat-1670	263	2	fraud	fraud	NOUN
easat-1670	263	3	:	:	PUNCT
easat-1670	263	4	the	the	DET
easat-1670	263	5	internal	internal	ADJ
easat-1670	263	6	auditor	auditor	NOUN
easat-1670	263	7	’s	’s	PART
easat-1670	263	8	perspective	perspective	NOUN
easat-1670	263	9	.	.	PUNCT
easat-1670	264	1	altamonte	altamonte	PROPN
easat-1670	264	2	springs	springs	PROPN
easat-1670	264	3	,	,	PUNCT
easat-1670	264	4	fla	fla	PROPN
easat-1670	264	5	.	.	PUNCT
easat-1670	264	6	:	:	PUNCT
easat-1670	265	1	institute	institute	NOUN
easat-1670	265	2	of	of	ADP
easat-1670	265	3	internal	internal	ADJ
easat-1670	265	4	auditors	auditor	NOUN
easat-1670	265	5	research	research	NOUN
easat-1670	265	6	foundation	foundation	NOUN
easat-1670	265	7	.	.	PUNCT
easat-1670	266	1	[	[	X
easat-1670	266	2	4	4	NUM
easat-1670	266	3	]	]	PUNCT
easat-1670	266	4	alreck	alreck	NOUN
easat-1670	266	5	,	,	PUNCT
easat-1670	266	6	p.	p.	NOUN
easat-1670	266	7	,	,	PUNCT
easat-1670	266	8	&	&	CCONJ
easat-1670	266	9	settle	settle	NOUN
easat-1670	266	10	,	,	PUNCT
easat-1670	266	11	r.	r.	PROPN
easat-1670	266	12	(	(	PUNCT
easat-1670	266	13	1995	1995	NUM
easat-1670	266	14	)	)	PUNCT
easat-1670	266	15	.	.	PUNCT
easat-1670	267	1	the	the	DET
easat-1670	267	2	survey	survey	NOUN
easat-1670	267	3	research	research	NOUN
easat-1670	267	4	handbook	handbook	NOUN
easat-1670	267	5	.	.	PUNCT
easat-1670	268	1	irwin	irwin	PROPN
easat-1670	268	2	.	.	PUNCT
easat-1670	269	1	[	[	X
easat-1670	269	2	5	5	NUM
easat-1670	269	3	]	]	X
easat-1670	269	4	association	association	NOUN
easat-1670	269	5	of	of	ADP
easat-1670	269	6	certified	certify	VERB
easat-1670	269	7	fraud	fraud	NOUN
easat-1670	269	8	examiners	examiner	NOUN
easat-1670	269	9	(	(	PUNCT
easat-1670	269	10	acfe	acfe	NOUN
easat-1670	269	11	)	)	PUNCT
easat-1670	269	12	.	.	PUNCT
easat-1670	270	1	(	(	PUNCT
easat-1670	270	2	2020	2020	NUM
easat-1670	270	3	)	)	PUNCT
easat-1670	270	4	.	.	PUNCT
easat-1670	271	1	report	report	NOUN
easat-1670	271	2	to	to	ADP
easat-1670	271	3	nations	nation	NOUN
easat-1670	271	4	:	:	PUNCT
easat-1670	271	5	2020	2020	NUM
easat-1670	271	6	global	global	ADJ
easat-1670	271	7	study	study	NOUN
easat-1670	271	8	of	of	ADP
easat-1670	271	9	occupational	occupational	ADJ
easat-1670	271	10	fraud	fraud	NOUN
easat-1670	271	11	and	and	CCONJ
easat-1670	271	12	abuse	abuse	NOUN
easat-1670	271	13	.	.	PUNCT
easat-1670	272	1	austin	austin	PROPN
easat-1670	272	2	,	,	PUNCT
easat-1670	272	3	usa	usa	PROPN
easat-1670	272	4	:	:	PUNCT
easat-1670	272	5	association	association	NOUN
easat-1670	272	6	of	of	ADP
easat-1670	272	7	certified	certify	VERB
easat-1670	272	8	fraud	fraud	NOUN
easat-1670	272	9	examiners	examiner	NOUN
easat-1670	272	10	.	.	PUNCT
easat-1670	273	1	[	[	X
easat-1670	273	2	6	6	NUM
easat-1670	273	3	]	]	X
easat-1670	273	4	association	association	NOUN
easat-1670	273	5	of	of	ADP
easat-1670	273	6	certified	certify	VERB
easat-1670	273	7	fraud	fraud	NOUN
easat-1670	273	8	examiners	examiner	NOUN
easat-1670	273	9	.	.	PUNCT
easat-1670	274	1	(	(	PUNCT
easat-1670	274	2	2011	2011	NUM
easat-1670	274	3	)	)	PUNCT
easat-1670	274	4	.	.	PUNCT
easat-1670	275	1	introduction	introduction	NOUN
easat-1670	275	2	to	to	PART
easat-1670	275	3	fraud	fraud	NOUN
easat-1670	275	4	examination	examination	NOUN
easat-1670	275	5	:	:	PUNCT
easat-1670	275	6	fraud	fraud	NOUN
easat-1670	275	7	schemes	scheme	NOUN
easat-1670	275	8	,	,	PUNCT
easat-1670	275	9	page	page	NOUN
easat-1670	275	10	75	75	NUM
easat-1670	275	11	-	-	SYM
easat-1670	275	12	85	85	NUM
easat-1670	275	13	.	.	PUNCT
easat-1670	275	14	retrieved	retrieve	VERB
easat-1670	275	15	from	from	ADP
easat-1670	275	16	association	association	NOUN
easat-1670	275	17	of	of	ADP
easat-1670	275	18	certified	certify	VERB
easat-1670	275	19	fraud	fraud	NOUN
easat-1670	275	20	examiners	examiner	NOUN
easat-1670	275	21	:	:	PUNCT
easat-1670	275	22	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1670	275	23	142	142	NUM
easat-1670	275	24	edelweiss	edelweiss	PROPN
easat-1670	275	25	applied	apply	VERB
easat-1670	275	26	science	science	NOUN
easat-1670	275	27	and	and	CCONJ
easat-1670	275	28	technology	technology	NOUN
easat-1670	275	29	issn	issn	PROPN
easat-1670	275	30	:	:	PUNCT
easat-1670	275	31	2576	2576	NUM
easat-1670	275	32	-	-	SYM
easat-1670	275	33	8484	8484	NUM
easat-1670	275	34	vol	vol	NOUN
easat-1670	275	35	.	.	PROPN
easat-1670	275	36	8	8	NUM
easat-1670	275	37	,	,	PUNCT
easat-1670	275	38	no	no	INTJ
easat-1670	275	39	.	.	NOUN
easat-1670	275	40	5	5	NUM
easat-1670	275	41	:	:	SYM
easat-1670	275	42	131	131	NUM
easat-1670	275	43	-	-	SYM
easat-1670	275	44	143	143	NUM
easat-1670	275	45	,	,	PUNCT
easat-1670	275	46	2024	2024	NUM
easat-1670	275	47	doi	doi	NOUN
easat-1670	275	48	:	:	PUNCT
easat-1670	275	49	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	275	50	©	©	PROPN
easat-1670	275	51	2024	2024	NUM
easat-1670	275	52	by	by	ADP
easat-1670	275	53	the	the	DET
easat-1670	275	54	authors	author	NOUN
easat-1670	275	55	;	;	PUNCT
easat-1670	275	56	licensee	licensee	PROPN
easat-1670	275	57	learning	learning	NOUN
easat-1670	275	58	gate	gate	NOUN
easat-1670	275	59	https://www.acfe.com/uploadedfiles/shared_content/products/selfn	https://www.acfe.com/uploadedfiles/shared_content/products/selfn	PROPN
easat-1670	275	60	study_cpe	study_cpe	NOUN
easat-1670	275	61	/	/	SYM
easat-1670	275	62	intro%20to%20fraudchapter%20excerpt.pdf	intro%20to%20fraudchapter%20excerpt.pdf	NOUN
easat-1670	275	63	[	[	X
easat-1670	275	64	7	7	NUM
easat-1670	275	65	]	]	X
easat-1670	275	66	bank	bank	NOUN
easat-1670	275	67	negara	negara	PROPN
easat-1670	275	68	malaysia	malaysia	PROPN
easat-1670	275	69	.	.	PUNCT
easat-1670	276	1	(	(	PUNCT
easat-1670	276	2	2011	2011	NUM
easat-1670	276	3	)	)	PUNCT
easat-1670	276	4	.	.	PUNCT
easat-1670	277	1	financial	financial	ADJ
easat-1670	277	2	sector	sector	NOUN
easat-1670	277	3	blueprint	blueprint	NOUN
easat-1670	277	4	20112020	20112020	NUM
easat-1670	277	5	.	.	PUNCT
easat-1670	278	1	kuala	kuala	PROPN
easat-1670	278	2	lumpur	lumpur	PROPN
easat-1670	278	3	,	,	PUNCT
easat-1670	278	4	malaysia	malaysia	PROPN
easat-1670	278	5	:	:	PUNCT
easat-1670	278	6	bank	bank	PROPN
easat-1670	278	7	negara	negara	PROPN
easat-1670	278	8	malaysia	malaysia	PROPN
easat-1670	278	9	.	.	PUNCT
easat-1670	279	1	[	[	X
easat-1670	279	2	8	8	NUM
easat-1670	279	3	]	]	X
easat-1670	279	4	bank	bank	NOUN
easat-1670	279	5	negara	negara	PROPN
easat-1670	279	6	malaysia	malaysia	PROPN
easat-1670	279	7	.	.	PUNCT
easat-1670	280	1	(	(	PUNCT
easat-1670	280	2	17	17	NUM
easat-1670	280	3	may	may	PROPN
easat-1670	280	4	2018	2018	NUM
easat-1670	280	5	)	)	PUNCT
easat-1670	280	6	.	.	PUNCT
easat-1670	281	1	labour	labour	ADJ
easat-1670	281	2	market	market	NOUN
easat-1670	281	3	statistics	statistic	NOUN
easat-1670	281	4	of	of	ADP
easat-1670	281	5	the	the	DET
easat-1670	281	6	financial	financial	ADJ
easat-1670	281	7	services	service	NOUN
easat-1670	281	8	sector	sector	NOUN
easat-1670	281	9	.	.	PUNCT
easat-1670	282	1	retrieved	retrieve	VERB
easat-1670	282	2	from	from	ADP
easat-1670	282	3	bank	bank	PROPN
easat-1670	282	4	negara	negara	PROPN
easat-1670	282	5	malaysia	malaysia	PROPN
easat-1670	282	6	:	:	PUNCT
easat-1670	283	1	http://www.bnm.gov.my/index.php?rp=1q2018_labour_market_stats_with	http://www.bnm.gov.my/index.php?rp=1q2018_labour_market_stats_with	NOUN
easat-1670	283	2	_	_	PUNCT
easat-1670	284	1	[	[	X
easat-1670	284	2	9	9	NUM
easat-1670	284	3	]	]	SYM
easat-1670	284	4	bernama	bernama	PROPN
easat-1670	284	5	.	.	PUNCT
easat-1670	285	1	(	(	PUNCT
easat-1670	285	2	6	6	NUM
easat-1670	285	3	december	december	PROPN
easat-1670	285	4	2013	2013	NUM
easat-1670	285	5	)	)	PUNCT
easat-1670	285	6	.	.	PUNCT
easat-1670	286	1	malaysians	malaysians	PROPN
easat-1670	286	2	lost	lose	VERB
easat-1670	286	3	rm769mil	rm769mil	NOUN
easat-1670	286	4	to	to	ADP
easat-1670	286	5	scams	scam	NOUN
easat-1670	286	6	in	in	ADP
easat-1670	286	7	3	3	NUM
easat-1670	286	8	years	year	NOUN
easat-1670	286	9	.	.	PUNCT
easat-1670	287	1	retrieved	retrieve	VERB
easat-1670	287	2	from	from	ADP
easat-1670	287	3	the	the	DET
easat-1670	287	4	malaysian	malaysian	ADJ
easat-1670	287	5	insider	insider	NOUN
easat-1670	287	6	:	:	PUNCT
easat-1670	287	7	https://sg.news.yahoo.com/hundreds-millions-swindled-banks	https://sg.news.yahoo.com/hundreds-millions-swindled-bank	VERB
easat-1670	287	8	past-5-years-mostly-155349378.html	past-5-years-mostly-155349378.html	NOUN
easat-1670	287	9	[	[	X
easat-1670	287	10	10	10	NUM
easat-1670	287	11	]	]	X
easat-1670	287	12	cressay	cressay	PROPN
easat-1670	287	13	,	,	PUNCT
easat-1670	287	14	d.	d.	PROPN
easat-1670	287	15	r.	r.	PROPN
easat-1670	287	16	(	(	PUNCT
easat-1670	287	17	1950	1950	NUM
easat-1670	287	18	)	)	PUNCT
easat-1670	287	19	.	.	PUNCT
easat-1670	288	1	the	the	DET
easat-1670	288	2	criminal	criminal	ADJ
easat-1670	288	3	violation	violation	NOUN
easat-1670	288	4	of	of	ADP
easat-1670	288	5	financial	financial	PROPN
easat-1670	288	6	trust	trust	PROPN
easat-1670	288	7	.	.	PUNCT
easat-1670	289	1	american	american	ADJ
easat-1670	289	2	sociological	sociological	PROPN
easat-1670	289	3	review	review	PROPN
easat-1670	289	4	,	,	PUNCT
easat-1670	289	5	15)6	15)6	NUM
easat-1670	289	6	)	)	PUNCT
easat-1670	289	7	,	,	PUNCT
easat-1670	289	8	738	738	NUM
easat-1670	289	9	-	-	SYM
easat-1670	289	10	743	743	NUM
easat-1670	289	11	.	.	PUNCT
easat-1670	290	1	[	[	X
easat-1670	290	2	11	11	NUM
easat-1670	290	3	]	]	PUNCT
easat-1670	290	4	dellaportas	dellaporta	NOUN
easat-1670	290	5	,	,	PUNCT
easat-1670	290	6	s.	s.	PROPN
easat-1670	290	7	(	(	PUNCT
easat-1670	290	8	2013	2013	NUM
easat-1670	290	9	)	)	PUNCT
easat-1670	290	10	.	.	PUNCT
easat-1670	291	1	conversations	conversation	NOUN
easat-1670	291	2	with	with	ADP
easat-1670	291	3	inmate	inmate	NOUN
easat-1670	291	4	accountants	accountant	NOUN
easat-1670	291	5	:	:	PUNCT
easat-1670	291	6	motivation	motivation	NOUN
easat-1670	291	7	,	,	PUNCT
easat-1670	291	8	opportunity	opportunity	NOUN
easat-1670	291	9	and	and	CCONJ
easat-1670	291	10	the	the	DET
easat-1670	291	11	fraud	fraud	NOUN
easat-1670	291	12	triangle	triangle	NOUN
easat-1670	291	13	.	.	PUNCT
easat-1670	292	1	accounting	accounting	NOUN
easat-1670	292	2	forum	forum	PROPN
easat-1670	292	3	,	,	PUNCT
easat-1670	292	4	37(1	37(1	NUM
easat-1670	292	5	)	)	PUNCT
easat-1670	292	6	,	,	PUNCT
easat-1670	292	7	pp.29	pp.29	NOUN
easat-1670	292	8	-	-	PUNCT
easat-1670	292	9	39	39	NUM
easat-1670	292	10	.	.	PUNCT
easat-1670	293	1	[	[	X
easat-1670	293	2	12	12	NUM
easat-1670	293	3	]	]	X
easat-1670	293	4	dorminey	dorminey	NOUN
easat-1670	293	5	,	,	PUNCT
easat-1670	293	6	j.	j.	PROPN
easat-1670	293	7	,	,	PUNCT
easat-1670	293	8	fleming	fleming	PROPN
easat-1670	293	9	,	,	PUNCT
easat-1670	293	10	a.	a.	PROPN
easat-1670	293	11	s.	s.	PROPN
easat-1670	293	12	,	,	PUNCT
easat-1670	293	13	kranacher	kranacher	PROPN
easat-1670	293	14	,	,	PUNCT
easat-1670	293	15	m.-j	m.-j	PROPN
easat-1670	293	16	.	.	PROPN
easat-1670	293	17	,	,	PUNCT
easat-1670	293	18	&	&	CCONJ
easat-1670	293	19	riley	riley	PROPN
easat-1670	293	20	,	,	PUNCT
easat-1670	293	21	r.	r.	PROPN
easat-1670	293	22	a.	a.	PROPN
easat-1670	293	23	(	(	PUNCT
easat-1670	293	24	2012	2012	NUM
easat-1670	293	25	)	)	PUNCT
easat-1670	293	26	.	.	PUNCT
easat-1670	294	1	the	the	DET
easat-1670	294	2	evolution	evolution	NOUN
easat-1670	294	3	of	of	ADP
easat-1670	294	4	fraud	fraud	NOUN
easat-1670	294	5	theory	theory	NOUN
easat-1670	294	6	.	.	PUNCT
easat-1670	295	1	issues	issue	NOUN
easat-1670	295	2	in	in	ADP
easat-1670	295	3	accounting	accounting	NOUN
easat-1670	295	4	education	education	NOUN
easat-1670	295	5	,	,	PUNCT
easat-1670	295	6	27(2	27(2	PRON
easat-1670	295	7	)	)	PUNCT
easat-1670	295	8	,	,	PUNCT
easat-1670	295	9	555	555	NUM
easat-1670	295	10	-	-	SYM
easat-1670	295	11	579	579	NUM
easat-1670	295	12	.	.	PUNCT
easat-1670	296	1	[	[	X
easat-1670	296	2	13	13	NUM
easat-1670	296	3	]	]	PUNCT
easat-1670	296	4	field	field	NOUN
easat-1670	296	5	,	,	PUNCT
easat-1670	296	6	a.	a.	NOUN
easat-1670	296	7	(	(	PUNCT
easat-1670	296	8	2014	2014	NUM
easat-1670	296	9	)	)	PUNCT
easat-1670	296	10	.	.	PUNCT
easat-1670	297	1	discovering	discover	VERB
easat-1670	297	2	statistics	statistic	NOUN
easat-1670	297	3	using	use	VERB
easat-1670	297	4	spss	spss	PROPN
easat-1670	297	5	(	(	PUNCT
easat-1670	297	6	4th	4th	ADJ
easat-1670	297	7	edition	edition	NOUN
easat-1670	297	8	)	)	PUNCT
easat-1670	297	9	.	.	PUNCT
easat-1670	298	1	city	city	NOUN
easat-1670	298	2	road	road	NOUN
easat-1670	298	3	,	,	PUNCT
easat-1670	298	4	london	london	PROPN
easat-1670	298	5	:	:	PUNCT
easat-1670	298	6	sage	sage	NOUN
easat-1670	299	1	[	[	X
easat-1670	299	2	14	14	NUM
easat-1670	299	3	]	]	X
easat-1670	299	4	green	green	NOUN
easat-1670	299	5	,	,	PUNCT
easat-1670	299	6	s.	s.	PROPN
easat-1670	299	7	(	(	PUNCT
easat-1670	299	8	1991	1991	NUM
easat-1670	299	9	)	)	PUNCT
easat-1670	299	10	.	.	PUNCT
easat-1670	300	1	how	how	SCONJ
easat-1670	300	2	many	many	ADJ
easat-1670	300	3	subjects	subject	NOUN
easat-1670	300	4	does	do	AUX
easat-1670	300	5	it	it	PRON
easat-1670	300	6	take	take	VERB
easat-1670	300	7	to	to	PART
easat-1670	300	8	do	do	VERB
easat-1670	300	9	a	a	DET
easat-1670	300	10	regression	regression	NOUN
easat-1670	300	11	analysis	analysis	NOUN
easat-1670	300	12	.	.	PUNCT
easat-1670	301	1	multivariate	multivariate	VERB
easat-1670	301	2	behavioural	behavioural	ADJ
easat-1670	301	3	research	research	NOUN
easat-1670	301	4	,	,	PUNCT
easat-1670	301	5	vol	vol	NOUN
easat-1670	301	6	26(3	26(3	NUM
easat-1670	301	7	)	)	PUNCT
easat-1670	301	8	,	,	PUNCT
easat-1670	301	9	499	499	NUM
easat-1670	301	10	-	-	SYM
easat-1670	301	11	510	510	NUM
easat-1670	301	12	,	,	PUNCT
easat-1670	301	13	doi	doi	NOUN
easat-1670	301	14	:	:	PUNCT
easat-1670	301	15	10.1207	10.1207	NUM
easat-1670	301	16	/	/	SYM
easat-1670	301	17	s15327906mbr2603_7	s15327906mbr2603_7	NOUN
easat-1670	301	18	.	.	PUNCT
easat-1670	302	1	[	[	X
easat-1670	302	2	15	15	NUM
easat-1670	302	3	]	]	X
easat-1670	302	4	istifadah	istifadah	PROPN
easat-1670	302	5	,	,	PUNCT
easat-1670	302	6	r.	r.	PROPN
easat-1670	302	7	u.	u.	PROPN
easat-1670	302	8	,	,	PUNCT
easat-1670	302	9	&	&	CCONJ
easat-1670	302	10	senjani	senjani	PROPN
easat-1670	302	11	,	,	PUNCT
easat-1670	302	12	y.	y.	PROPN
easat-1670	302	13	p.	p.	PROPN
easat-1670	302	14	(	(	PUNCT
easat-1670	302	15	2020	2020	NUM
easat-1670	302	16	)	)	PUNCT
easat-1670	302	17	.	.	PUNCT
easat-1670	303	1	religiosity	religiosity	NOUN
easat-1670	303	2	as	as	ADP
easat-1670	303	3	the	the	DET
easat-1670	303	4	moderating	moderate	VERB
easat-1670	303	5	effect	effect	NOUN
easat-1670	303	6	of	of	ADP
easat-1670	303	7	diamond	diamond	NOUN
easat-1670	303	8	fraud	fraud	NOUN
easat-1670	303	9	and	and	CCONJ
easat-1670	303	10	personal	personal	ADJ
easat-1670	303	11	ethics	ethic	NOUN
easat-1670	303	12	on	on	ADP
easat-1670	303	13	fraud	fraud	NOUN
easat-1670	303	14	tendencies	tendency	NOUN
easat-1670	303	15	.	.	PUNCT
easat-1670	304	1	journal	journal	PROPN
easat-1670	304	2	of	of	ADP
easat-1670	304	3	islamic	islamic	PROPN
easat-1670	304	4	accounting	accounting	PROPN
easat-1670	304	5	and	and	CCONJ
easat-1670	304	6	finance	finance	NOUN
easat-1670	304	7	research	research	NOUN
easat-1670	304	8	,	,	PUNCT
easat-1670	304	9	2(1	2(1	NUM
easat-1670	304	10	)	)	PUNCT
easat-1670	304	11	,	,	PUNCT
easat-1670	305	1	pp	pp	ADP
easat-1670	305	2	.	.	PUNCT
easat-1670	306	1	91	91	NUM
easat-1670	306	2	-	-	SYM
easat-1670	306	3	116	116	NUM
easat-1670	306	4	.	.	PUNCT
easat-1670	307	1	[	[	X
easat-1670	307	2	16	16	NUM
easat-1670	307	3	]	]	X
easat-1670	307	4	kassem	kassem	PROPN
easat-1670	307	5	,	,	PUNCT
easat-1670	307	6	r.	r.	PROPN
easat-1670	307	7	,	,	PUNCT
easat-1670	307	8	&	&	CCONJ
easat-1670	307	9	higson	higson	PROPN
easat-1670	307	10	,	,	PUNCT
easat-1670	307	11	a.	a.	NOUN
easat-1670	307	12	(	(	PUNCT
easat-1670	307	13	2012	2012	NUM
easat-1670	307	14	)	)	PUNCT
easat-1670	307	15	.	.	PUNCT
easat-1670	308	1	the	the	DET
easat-1670	308	2	new	new	PROPN
easat-1670	308	3	fraud	fraud	NOUN
easat-1670	308	4	triangle	triangle	PROPN
easat-1670	308	5	model	model	PROPN
easat-1670	308	6	.	.	PUNCT
easat-1670	309	1	journal	journal	NOUN
easat-1670	309	2	of	of	ADP
easat-1670	309	3	emerging	emerge	VERB
easat-1670	309	4	trends	trend	NOUN
easat-1670	309	5	in	in	ADP
easat-1670	309	6	economics	economic	NOUN
easat-1670	309	7	and	and	CCONJ
easat-1670	309	8	management	management	NOUN
easat-1670	309	9	sciences	science	NOUN
easat-1670	309	10	,	,	PUNCT
easat-1670	309	11	3(3	3(3	NUM
easat-1670	309	12	)	)	PUNCT
easat-1670	309	13	,	,	PUNCT
easat-1670	309	14	191	191	NUM
easat-1670	309	15	-	-	SYM
easat-1670	309	16	195	195	NUM
easat-1670	309	17	.	.	PUNCT
easat-1670	310	1	[	[	X
easat-1670	310	2	17	17	NUM
easat-1670	310	3	]	]	X
easat-1670	310	4	kazimean	kazimean	NOUN
easat-1670	310	5	,	,	PUNCT
easat-1670	310	6	s.	s.	PROPN
easat-1670	310	7	,	,	PUNCT
easat-1670	310	8	said	say	VERB
easat-1670	310	9	,	,	PUNCT
easat-1670	310	10	j.	j.	PROPN
easat-1670	310	11	,	,	PUNCT
easat-1670	310	12	nia	nia	PROPN
easat-1670	310	13	,	,	PUNCT
easat-1670	310	14	e.	e.	PROPN
easat-1670	310	15	h.	h.	PROPN
easat-1670	310	16	,	,	PUNCT
easat-1670	310	17	&	&	CCONJ
easat-1670	310	18	vakilifard	vakilifard	PROPN
easat-1670	310	19	,	,	PUNCT
easat-1670	310	20	h.	h.	PROPN
easat-1670	310	21	(	(	PUNCT
easat-1670	310	22	2019	2019	NUM
easat-1670	310	23	)	)	PUNCT
easat-1670	310	24	.	.	PUNCT
easat-1670	311	1	examining	examine	VERB
easat-1670	311	2	fraud	fraud	NOUN
easat-1670	311	3	risk	risk	NOUN
easat-1670	311	4	factors	factor	NOUN
easat-1670	311	5	on	on	ADP
easat-1670	311	6	asset	asset	NOUN
easat-1670	311	7	misappropriation	misappropriation	NOUN
easat-1670	311	8	:	:	PUNCT
easat-1670	311	9	evidence	evidence	NOUN
easat-1670	311	10	from	from	ADP
easat-1670	311	11	the	the	DET
easat-1670	311	12	iranian	iranian	ADJ
easat-1670	311	13	banking	banking	NOUN
easat-1670	311	14	industry	industry	NOUN
easat-1670	311	15	.	.	PUNCT
easat-1670	312	1	journal	journal	PROPN
easat-1670	312	2	of	of	ADP
easat-1670	312	3	financial	financial	ADJ
easat-1670	312	4	crime	crime	NOUN
easat-1670	312	5	,	,	PUNCT
easat-1670	312	6	26(2	26(2	NUM
easat-1670	312	7	)	)	PUNCT
easat-1670	312	8	,	,	PUNCT
easat-1670	312	9	pp	pp	ADP
easat-1670	312	10	.	.	PUNCT
easat-1670	313	1	447	447	NUM
easat-1670	313	2	-	-	SYM
easat-1670	313	3	463	463	NUM
easat-1670	313	4	.	.	PUNCT
easat-1670	314	1	https://doi.org/10.1108/jfc-01-2018-0008	https://doi.org/10.1108/jfc-01-2018-0008	NOUN
easat-1670	314	2	.	.	PUNCT
easat-1670	315	1	[	[	X
easat-1670	315	2	18	18	NUM
easat-1670	315	3	]	]	X
easat-1670	315	4	kennedy	kennedy	PROPN
easat-1670	315	5	,	,	PUNCT
easat-1670	315	6	j.	j.	PROPN
easat-1670	315	7	p.	p.	PROPN
easat-1670	315	8	(	(	PUNCT
easat-1670	315	9	2018	2018	NUM
easat-1670	315	10	)	)	PUNCT
easat-1670	315	11	.	.	PUNCT
easat-1670	316	1	asset	asset	NOUN
easat-1670	316	2	misappropriation	misappropriation	NOUN
easat-1670	316	3	in	in	ADP
easat-1670	316	4	small	small	ADJ
easat-1670	316	5	businesses	business	NOUN
easat-1670	316	6	.	.	PUNCT
easat-1670	317	1	journal	journal	PROPN
easat-1670	317	2	of	of	ADP
easat-1670	317	3	financial	financial	ADJ
easat-1670	317	4	crime	crime	NOUN
easat-1670	317	5	,	,	PUNCT
easat-1670	317	6	25(2	25(2	NUM
easat-1670	317	7	)	)	PUNCT
easat-1670	317	8	,	,	PUNCT
easat-1670	317	9	369	369	NUM
easat-1670	317	10	-	-	SYM
easat-1670	317	11	383	383	NUM
easat-1670	317	12	.	.	PUNCT
easat-1670	318	1	[	[	X
easat-1670	318	2	19	19	NUM
easat-1670	318	3	]	]	PUNCT
easat-1670	318	4	lie	lie	NOUN
easat-1670	318	5	lin	lin	PROPN
easat-1670	318	6	,	,	PUNCT
easat-1670	318	7	b.	b.	PROPN
easat-1670	318	8	(	(	PUNCT
easat-1670	318	9	2012	2012	NUM
easat-1670	318	10	)	)	PUNCT
easat-1670	318	11	.	.	PUNCT
easat-1670	319	1	factors	factor	NOUN
easat-1670	319	2	affecting	affect	VERB
easat-1670	319	3	the	the	DET
easat-1670	319	4	performance	performance	NOUN
easat-1670	319	5	of	of	ADP
easat-1670	319	6	financial	financial	ADJ
easat-1670	319	7	sestors	sestor	NOUN
easat-1670	319	8	in	in	ADP
easat-1670	319	9	malaysia	malaysia	PROPN
easat-1670	319	10	.	.	PUNCT
easat-1670	320	1	sarawak	sarawak	PROPN
easat-1670	320	2	,	,	PUNCT
easat-1670	320	3	malaysia	malaysia	PROPN
easat-1670	320	4	:	:	PUNCT
easat-1670	320	5	universiti	universiti	PROPN
easat-1670	320	6	malaysia	malaysia	PROPN
easat-1670	320	7	sarawak	sarawak	PROPN
easat-1670	320	8	.	.	PUNCT
easat-1670	321	1	[	[	X
easat-1670	321	2	20	20	NUM
easat-1670	321	3	]	]	X
easat-1670	321	4	mathenge	mathenge	NOUN
easat-1670	321	5	,	,	PUNCT
easat-1670	321	6	g.	g.	PROPN
easat-1670	321	7	d.	d.	PROPN
easat-1670	321	8	(	(	PUNCT
easat-1670	321	9	2014	2014	NUM
easat-1670	321	10	)	)	PUNCT
easat-1670	321	11	.	.	PUNCT
easat-1670	322	1	an	an	DET
easat-1670	322	2	empirical	empirical	ADJ
easat-1670	322	3	study	study	NOUN
easat-1670	322	4	to	to	ADP
easat-1670	322	5	measuring	measure	VERB
easat-1670	322	6	corruption	corruption	NOUN
easat-1670	322	7	and	and	CCONJ
easat-1670	322	8	integrity	integrity	NOUN
easat-1670	322	9	in	in	ADP
easat-1670	322	10	kenyan	kenyan	ADJ
easat-1670	322	11	police	police	NOUN
easat-1670	322	12	agency	agency	NOUN
easat-1670	322	13	:	:	PUNCT
easat-1670	322	14	an	an	DET
easat-1670	322	15	ethical	ethical	ADJ
easat-1670	322	16	perspective	perspective	NOUN
easat-1670	322	17	.	.	PUNCT
easat-1670	323	1	public	public	ADJ
easat-1670	323	2	policy	policy	NOUN
easat-1670	323	3	and	and	CCONJ
easat-1670	323	4	administration	administration	NOUN
easat-1670	323	5	research	research	NOUN
easat-1670	323	6	,	,	PUNCT
easat-1670	323	7	4(2	4(2	NUM
easat-1670	323	8	)	)	PUNCT
easat-1670	323	9	,	,	PUNCT
easat-1670	324	1	pp	pp	PROPN
easat-1670	324	2	.	.	PUNCT
easat-1670	325	1	67	67	NUM
easat-1670	325	2	-	-	SYM
easat-1670	325	3	79	79	NUM
easat-1670	325	4	.	.	PUNCT
easat-1670	326	1	[	[	X
easat-1670	326	2	21	21	NUM
easat-1670	326	3	]	]	SYM
easat-1670	326	4	mawanza	mawanza	X
easat-1670	326	5	,	,	PUNCT
easat-1670	326	6	w.	w.	NOUN
easat-1670	326	7	(	(	PUNCT
easat-1670	326	8	2014	2014	NUM
easat-1670	326	9	)	)	PUNCT
easat-1670	326	10	.	.	PUNCT
easat-1670	327	1	an	an	DET
easat-1670	327	2	analysis	analysis	NOUN
easat-1670	327	3	of	of	ADP
easat-1670	327	4	the	the	DET
easat-1670	327	5	main	main	ADJ
easat-1670	327	6	forces	force	NOUN
easat-1670	327	7	of	of	ADP
easat-1670	327	8	workplace	workplace	NOUN
easat-1670	327	9	fraud	fraud	NOUN
easat-1670	327	10	in	in	ADP
easat-1670	327	11	zimbabwean	zimbabwean	ADJ
easat-1670	327	12	organisations	organisation	NOUN
easat-1670	327	13	:	:	PUNCT
easat-1670	327	14	the	the	DET
easat-1670	327	15	fraud	fraud	NOUN
easat-1670	327	16	triangle	triangle	NOUN
easat-1670	327	17	perspective	perspective	NOUN
easat-1670	327	18	.	.	PUNCT
easat-1670	328	1	international	international	ADJ
easat-1670	328	2	journal	journal	PROPN
easat-1670	328	3	of	of	ADP
easat-1670	328	4	management	management	NOUN
easat-1670	328	5	sciences	sciences	PROPN
easat-1670	328	6	and	and	CCONJ
easat-1670	328	7	business	business	NOUN
easat-1670	328	8	research	research	NOUN
easat-1670	328	9	,	,	PUNCT
easat-1670	328	10	issn	issn	PROPN
easat-1670	328	11	(	(	PUNCT
easat-1670	328	12	2226	2226	NUM
easat-1670	328	13	-	-	SYM
easat-1670	328	14	8235	8235	NUM
easat-1670	328	15	)	)	PUNCT
easat-1670	328	16	,	,	PUNCT
easat-1670	328	17	3(2	3(2	NUM
easat-1670	328	18	)	)	PUNCT
easat-1670	328	19	,	,	PUNCT
easat-1670	328	20	pp	pp	ADP
easat-1670	328	21	.	.	PUNCT
easat-1670	329	1	86	86	NUM
easat-1670	329	2	-94	-94	NUM
easat-1670	329	3	.	.	PUNCT
easat-1670	330	1	[	[	X
easat-1670	330	2	22	22	NUM
easat-1670	330	3	]	]	X
easat-1670	330	4	md	md	PROPN
easat-1670	330	5	ghania	ghania	PROPN
easat-1670	330	6	,	,	PUNCT
easat-1670	330	7	i.	i.	PROPN
easat-1670	330	8	m.	m.	PROPN
easat-1670	330	9	,	,	PUNCT
easat-1670	330	10	&	&	CCONJ
easat-1670	330	11	ahmad	ahmad	PROPN
easat-1670	330	12	,	,	PUNCT
easat-1670	330	13	s.	s.	PROPN
easat-1670	330	14	(	(	PUNCT
easat-1670	330	15	2010	2010	NUM
easat-1670	330	16	)	)	PUNCT
easat-1670	330	17	.	.	PUNCT
easat-1670	331	1	stepwise	stepwise	PROPN
easat-1670	331	2	multiple	multiple	ADJ
easat-1670	331	3	regression	regression	NOUN
easat-1670	331	4	method	method	NOUN
easat-1670	331	5	to	to	PART
easat-1670	331	6	forecast	forecast	VERB
easat-1670	331	7	fish	fish	NOUN
easat-1670	331	8	landing	landing	NOUN
easat-1670	331	9	.	.	PUNCT
easat-1670	332	1	procedia	procedia	PROPN
easat-1670	332	2	social	social	ADJ
easat-1670	332	3	and	and	CCONJ
easat-1670	332	4	behavioral	behavioral	ADJ
easat-1670	332	5	sciences	science	NOUN
easat-1670	332	6	,	,	PUNCT
easat-1670	332	7	8	8	NUM
easat-1670	332	8	,	,	PUNCT
easat-1670	332	9	549–554	549–554	NUM
easat-1670	332	10	.	.	PUNCT
easat-1670	333	1	[	[	X
easat-1670	333	2	23	23	NUM
easat-1670	333	3	]	]	X
easat-1670	333	4	mui	mui	NOUN
easat-1670	333	5	,	,	PUNCT
easat-1670	333	6	g.	g.	PROPN
easat-1670	333	7	,	,	PUNCT
easat-1670	333	8	&	&	CCONJ
easat-1670	333	9	mailley	mailley	PROPN
easat-1670	333	10	,	,	PUNCT
easat-1670	333	11	j.	j.	PROPN
easat-1670	333	12	(	(	PUNCT
easat-1670	333	13	2015	2015	NUM
easat-1670	333	14	)	)	PUNCT
easat-1670	333	15	.	.	PUNCT
easat-1670	334	1	a	a	DET
easat-1670	334	2	tale	tale	NOUN
easat-1670	334	3	of	of	ADP
easat-1670	334	4	two	two	NUM
easat-1670	334	5	triangles	triangle	NOUN
easat-1670	334	6	:	:	PUNCT
easat-1670	334	7	comparing	compare	VERB
easat-1670	334	8	the	the	DET
easat-1670	334	9	fraud	fraud	NOUN
easat-1670	334	10	triangle	triangle	NOUN
easat-1670	334	11	with	with	ADP
easat-1670	334	12	criminology	criminology	NOUN
easat-1670	334	13	’s	’s	PART
easat-1670	334	14	crime	crime	NOUN
easat-1670	334	15	triangle	triangle	NOUN
easat-1670	334	16	.	.	PUNCT
easat-1670	335	1	accounting	accounting	NOUN
easat-1670	335	2	research	research	PROPN
easat-1670	335	3	journal	journal	NOUN
easat-1670	335	4	,	,	PUNCT
easat-1670	335	5	45	45	NUM
easat-1670	335	6	-	-	SYM
easat-1670	335	7	58	58	NUM
easat-1670	335	8	.	.	PUNCT
easat-1670	336	1	[	[	X
easat-1670	336	2	24	24	NUM
easat-1670	336	3	]	]	PUNCT
easat-1670	336	4	nawawi	nawawi	PROPN
easat-1670	336	5	,	,	PUNCT
easat-1670	336	6	a.	a.	PROPN
easat-1670	336	7	,	,	PUNCT
easat-1670	336	8	&	&	CCONJ
easat-1670	336	9	puteh	puteh	PROPN
easat-1670	336	10	salin	salin	PROPN
easat-1670	336	11	,	,	PUNCT
easat-1670	336	12	a.	a.	PROPN
easat-1670	336	13	s.	s.	PROPN
easat-1670	336	14	(	(	PUNCT
easat-1670	336	15	2018	2018	NUM
easat-1670	336	16	)	)	PUNCT
easat-1670	336	17	.	.	PUNCT
easat-1670	337	1	internal	internal	ADJ
easat-1670	337	2	control	control	NOUN
easat-1670	337	3	and	and	CCONJ
easat-1670	337	4	employees	employee	NOUN
easat-1670	337	5	’	’	PART
easat-1670	337	6	occupational	occupational	ADJ
easat-1670	337	7	fraud	fraud	NOUN
easat-1670	337	8	on	on	ADP
easat-1670	337	9	empenditure	empenditure	NOUN
easat-1670	337	10	on	on	ADP
easat-1670	337	11	claims	claim	NOUN
easat-1670	337	12	.	.	PUNCT
easat-1670	338	1	journal	journal	NOUN
easat-1670	338	2	of	of	ADP
easat-1670	338	3	financial	financial	ADJ
easat-1670	338	4	crime	crime	NOUN
easat-1670	338	5	,	,	PUNCT
easat-1670	338	6	vol.25	vol.25	INTJ
easat-1670	338	7	,	,	PUNCT
easat-1670	338	8	no	no	INTJ
easat-1670	338	9	.	.	NOUN
easat-1670	338	10	3	3	NUM
easat-1670	338	11	,	,	PUNCT
easat-1670	338	12	891	891	NUM
easat-1670	338	13	-	-	SYM
easat-1670	338	14	906	906	NUM
easat-1670	338	15	.	.	PUNCT
easat-1670	339	1	[	[	X
easat-1670	339	2	25	25	NUM
easat-1670	339	3	]	]	PUNCT
easat-1670	339	4	pallant	pallant	NOUN
easat-1670	339	5	,	,	PUNCT
easat-1670	339	6	j.	j.	PROPN
easat-1670	339	7	(	(	PUNCT
easat-1670	339	8	2011	2011	NUM
easat-1670	339	9	)	)	PUNCT
easat-1670	339	10	.	.	PUNCT
easat-1670	340	1	survival	survival	PROPN
easat-1670	340	2	manual	manual	NOUN
easat-1670	340	3	.	.	PUNCT
easat-1670	341	1	a	a	DET
easat-1670	341	2	step	step	NOUN
easat-1670	341	3	by	by	ADP
easat-1670	341	4	step	step	NOUN
easat-1670	341	5	guide	guide	NOUN
easat-1670	341	6	to	to	ADP
easat-1670	341	7	data	datum	NOUN
easat-1670	341	8	analysis	analysis	NOUN
easat-1670	341	9	using	use	VERB
easat-1670	341	10	spss	spss	PROPN
easat-1670	341	11	.	.	PUNCT
easat-1670	342	1	milton	milton	PROPN
easat-1670	342	2	keynes	keynes	PROPN
easat-1670	342	3	:	:	PUNCT
easat-1670	342	4	open	open	ADJ
easat-1670	342	5	university	university	NOUN
easat-1670	342	6	press	press	NOUN
easat-1670	342	7	.	.	PUNCT
easat-1670	343	1	[	[	X
easat-1670	343	2	26	26	NUM
easat-1670	343	3	]	]	X
easat-1670	343	4	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
easat-1670	343	5	(	(	PUNCT
easat-1670	343	6	pwc	pwc	PROPN
easat-1670	343	7	)	)	PUNCT
easat-1670	343	8	.	.	PUNCT
easat-1670	344	1	(	(	PUNCT
easat-1670	344	2	2018	2018	NUM
easat-1670	344	3	)	)	PUNCT
easat-1670	344	4	.	.	PUNCT
easat-1670	345	1	global	global	ADJ
easat-1670	345	2	economic	economic	PROPN
easat-1670	345	3	crime	crime	PROPN
easat-1670	345	4	and	and	CCONJ
easat-1670	345	5	fraud	fraud	PROPN
easat-1670	345	6	survey	survey	PROPN
easat-1670	345	7	(	(	PUNCT
easat-1670	345	8	malaysia	malaysia	PROPN
easat-1670	345	9	report	report	NOUN
easat-1670	345	10	)	)	PUNCT
easat-1670	345	11	.	.	PUNCT
easat-1670	346	1	pwc	pwc	PROPN
easat-1670	346	2	consulting	consulting	PROPN
easat-1670	346	3	associates	associate	NOUN
easat-1670	346	4	(	(	PUNCT
easat-1670	346	5	m	m	NOUN
easat-1670	346	6	)	)	PUNCT
easat-1670	346	7	sdn	sdn	PROPN
easat-1670	346	8	.	.	PUNCT
easat-1670	347	1	bhd	bhd	PROPN
easat-1670	347	2	.	.	PUNCT
easat-1670	348	1	[	[	X
easat-1670	348	2	27	27	NUM
easat-1670	348	3	]	]	X
easat-1670	348	4	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
easat-1670	348	5	(	(	PUNCT
easat-1670	348	6	pwc	pwc	PROPN
easat-1670	348	7	)	)	PUNCT
easat-1670	348	8	.	.	PUNCT
easat-1670	349	1	(	(	PUNCT
easat-1670	349	2	2018	2018	NUM
easat-1670	349	3	)	)	PUNCT
easat-1670	349	4	.	.	PUNCT
easat-1670	350	1	global	global	ADJ
easat-1670	350	2	economic	economic	PROPN
easat-1670	350	3	crime	crime	PROPN
easat-1670	350	4	and	and	CCONJ
easat-1670	350	5	fraud	fraud	NOUN
easat-1670	350	6	survey	survey	NOUN
easat-1670	350	7	(	(	PUNCT
easat-1670	350	8	southeast	southeast	PROPN
easat-1670	350	9	asia	asia	PROPN
easat-1670	350	10	report	report	PROPN
easat-1670	350	11	)	)	PUNCT
easat-1670	350	12	.	.	PUNCT
easat-1670	351	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
easat-1670	351	2	(	(	PUNCT
easat-1670	351	3	pwc	pwc	PROPN
easat-1670	351	4	)	)	PUNCT
easat-1670	351	5	.	.	PUNCT
easat-1670	352	1	[	[	X
easat-1670	352	2	28	28	NUM
easat-1670	352	3	]	]	X
easat-1670	352	4	purnamasari	purnamasari	PROPN
easat-1670	352	5	,	,	PUNCT
easat-1670	352	6	p.	p.	PROPN
easat-1670	352	7	,	,	PUNCT
easat-1670	352	8	&	&	CCONJ
easat-1670	352	9	oktaroza	oktaroza	PROPN
easat-1670	352	10	,	,	PUNCT
easat-1670	352	11	m.	m.	NOUN
easat-1670	352	12	(	(	PUNCT
easat-1670	352	13	2015	2015	NUM
easat-1670	352	14	)	)	PUNCT
easat-1670	352	15	.	.	PUNCT
easat-1670	353	1	influence	influence	NOUN
easat-1670	353	2	of	of	ADP
easat-1670	353	3	employee	employee	NOUN
easat-1670	353	4	fraud	fraud	NOUN
easat-1670	353	5	on	on	ADP
easat-1670	353	6	asset	asset	NOUN
easat-1670	353	7	misappropriation	misappropriation	NOUN
easat-1670	353	8	analysed	analyse	VERB
easat-1670	353	9	by	by	ADP
easat-1670	353	10	fraud	fraud	NOUN
easat-1670	353	11	diamond	diamond	NOUN
easat-1670	353	12	dimension	dimension	NOUN
easat-1670	353	13	.	.	PUNCT
easat-1670	354	1	international	international	ADJ
easat-1670	354	2	conference	conference	NOUN
easat-1670	354	3	on	on	ADP
easat-1670	354	4	accounting	accounting	NOUN
easat-1670	354	5	studies	study	NOUN
easat-1670	354	6	(	(	PUNCT
easat-1670	354	7	icas	icas	PROPN
easat-1670	354	8	)	)	PUNCT
easat-1670	354	9	.	.	PUNCT
easat-1670	355	1	johor	johor	PROPN
easat-1670	355	2	bahru	bahru	PROPN
easat-1670	355	3	,	,	PUNCT
easat-1670	355	4	malaysia	malaysia	PROPN
easat-1670	355	5	.	.	PUNCT
easat-1670	356	1	[	[	X
easat-1670	356	2	29	29	NUM
easat-1670	356	3	]	]	X
easat-1670	356	4	rezaee	rezaee	PROPN
easat-1670	356	5	,	,	PUNCT
easat-1670	356	6	z.	z.	PROPN
easat-1670	356	7	(	(	PUNCT
easat-1670	356	8	2005	2005	NUM
easat-1670	356	9	)	)	PUNCT
easat-1670	356	10	.	.	PUNCT
easat-1670	357	1	causes	cause	NOUN
easat-1670	357	2	,	,	PUNCT
easat-1670	357	3	consequences	consequence	NOUN
easat-1670	357	4	,	,	PUNCT
easat-1670	357	5	and	and	CCONJ
easat-1670	357	6	deterrence	deterrence	NOUN
easat-1670	357	7	of	of	ADP
easat-1670	357	8	financial	financial	ADJ
easat-1670	357	9	statement	statement	NOUN
easat-1670	357	10	fraud	fraud	NOUN
easat-1670	357	11	.	.	PUNCT
easat-1670	358	1	critical	critical	ADJ
easat-1670	358	2	perspectives	perspective	NOUN
easat-1670	358	3	on	on	ADP
easat-1670	358	4	accounting	accounting	NOUN
easat-1670	358	5	,	,	PUNCT
easat-1670	358	6	16(3	16(3	PROPN
easat-1670	358	7	)	)	PUNCT
easat-1670	358	8	,	,	PUNCT
easat-1670	358	9	277	277	NUM
easat-1670	358	10	-	-	SYM
easat-1670	358	11	298	298	NUM
easat-1670	358	12	.	.	PUNCT
easat-1670	359	1	[	[	X
easat-1670	359	2	30	30	NUM
easat-1670	359	3	]	]	X
easat-1670	359	4	root	root	NOUN
easat-1670	359	5	,	,	PUNCT
easat-1670	359	6	s.	s.	PROPN
easat-1670	359	7	(	(	PUNCT
easat-1670	359	8	2000	2000	NUM
easat-1670	359	9	)	)	PUNCT
easat-1670	359	10	.	.	PUNCT
easat-1670	360	1	beyond	beyond	ADP
easat-1670	360	2	coso	coso	NOUN
easat-1670	360	3	:	:	PUNCT
easat-1670	360	4	internal	internal	ADJ
easat-1670	360	5	control	control	NOUN
easat-1670	360	6	to	to	PART
easat-1670	360	7	enhance	enhance	VERB
easat-1670	360	8	corporate	corporate	ADJ
easat-1670	360	9	governance	governance	NOUN
easat-1670	360	10	.	.	PUNCT
easat-1670	361	1	los	los	PROPN
easat-1670	361	2	angeles	angeles	PROPN
easat-1670	361	3	,	,	PUNCT
easat-1670	361	4	ca	ca	PROPN
easat-1670	361	5	:	:	PUNCT
easat-1670	361	6	john	john	PROPN
easat-1670	361	7	wiley	wiley	PROPN
easat-1670	361	8	&	&	CCONJ
easat-1670	361	9	sons	son	NOUN
easat-1670	361	10	.	.	PUNCT
easat-1670	362	1	[	[	X
easat-1670	362	2	31	31	NUM
easat-1670	362	3	]	]	PUNCT
easat-1670	362	4	said	say	VERB
easat-1670	362	5	,	,	PUNCT
easat-1670	362	6	j.	j.	PROPN
easat-1670	362	7	,	,	PUNCT
easat-1670	362	8	alam	alam	PROPN
easat-1670	362	9	,	,	PUNCT
easat-1670	362	10	m.	m.	NOUN
easat-1670	362	11	,	,	PUNCT
easat-1670	362	12	abdul	abdul	PROPN
easat-1670	362	13	karim	karim	PROPN
easat-1670	362	14	,	,	PUNCT
easat-1670	362	15	z.	z.	PROPN
easat-1670	362	16	,	,	PUNCT
easat-1670	362	17	&	&	CCONJ
easat-1670	362	18	johari	johari	PROPN
easat-1670	362	19	,	,	PUNCT
easat-1670	362	20	r.	r.	PROPN
easat-1670	362	21	(	(	PUNCT
easat-1670	362	22	2018	2018	NUM
easat-1670	362	23	)	)	PUNCT
easat-1670	362	24	.	.	PUNCT
easat-1670	363	1	integrating	integrate	VERB
easat-1670	363	2	religiosity	religiosity	NOUN
easat-1670	363	3	into	into	ADP
easat-1670	363	4	fraud	fraud	NOUN
easat-1670	363	5	triangle	triangle	NOUN
easat-1670	363	6	theory	theory	NOUN
easat-1670	363	7	:	:	PUNCT
easat-1670	363	8	findings	finding	NOUN
easat-1670	363	9	on	on	ADP
easat-1670	363	10	malaysian	malaysian	ADJ
easat-1670	363	11	policeofficers	policeofficer	NOUN
easat-1670	363	12	.	.	PUNCT
easat-1670	364	1	journal	journal	NOUN
easat-1670	364	2	of	of	ADP
easat-1670	364	3	criminological	criminological	ADJ
easat-1670	364	4	research	research	NOUN
easat-1670	364	5	,	,	PUNCT
easat-1670	364	6	policy	policy	NOUN
easat-1670	364	7	,	,	PUNCT
easat-1670	364	8	and	and	CCONJ
easat-1670	364	9	practice	practice	NOUN
easat-1670	364	10	,	,	PUNCT
easat-1670	364	11	vol	vol	NOUN
easat-1670	364	12	.	.	PROPN
easat-1670	364	13	2	2	NUM
easat-1670	364	14	,	,	PUNCT
easat-1670	364	15	no	no	INTJ
easat-1670	364	16	.	.	NOUN
easat-1670	364	17	2	2	NUM
easat-1670	364	18	,	,	PUNCT
easat-1670	364	19	111	111	NUM
easat-1670	364	20	-	-	SYM
easat-1670	364	21	123	123	NUM
easat-1670	364	22	.	.	PUNCT
easat-1670	365	1	[	[	X
easat-1670	365	2	32	32	NUM
easat-1670	365	3	]	]	PUNCT
easat-1670	365	4	said	say	VERB
easat-1670	365	5	,	,	PUNCT
easat-1670	365	6	j.	j.	PROPN
easat-1670	365	7	,	,	PUNCT
easat-1670	365	8	alam	alam	PROPN
easat-1670	365	9	,	,	PUNCT
easat-1670	365	10	m.	m.	NOUN
easat-1670	365	11	,	,	PUNCT
easat-1670	365	12	ramli	ramli	PROPN
easat-1670	365	13	,	,	PUNCT
easat-1670	365	14	m.	m.	NOUN
easat-1670	365	15	,	,	PUNCT
easat-1670	365	16	&	&	CCONJ
easat-1670	365	17	rafidi	rafidi	PROPN
easat-1670	365	18	,	,	PUNCT
easat-1670	365	19	m.	m.	NOUN
easat-1670	365	20	(	(	PUNCT
easat-1670	365	21	2017	2017	NUM
easat-1670	365	22	)	)	PUNCT
easat-1670	365	23	.	.	PUNCT
easat-1670	366	1	integrating	integrate	VERB
easat-1670	366	2	ethical	ethical	ADJ
easat-1670	366	3	values	value	NOUN
easat-1670	366	4	into	into	ADP
easat-1670	366	5	fraud	fraud	NOUN
easat-1670	366	6	triangle	triangle	NOUN
easat-1670	366	7	theory	theory	NOUN
easat-1670	366	8	in	in	ADP
easat-1670	366	9	assessing	assess	VERB
easat-1670	366	10	employee	employee	NOUN
easat-1670	366	11	fraud	fraud	NOUN
easat-1670	366	12	:	:	PUNCT
easat-1670	366	13	evidence	evidence	NOUN
easat-1670	366	14	from	from	ADP
easat-1670	366	15	the	the	DET
easat-1670	366	16	malaysian	malaysian	ADJ
easat-1670	366	17	banking	banking	NOUN
easat-1670	366	18	industry	industry	NOUN
easat-1670	366	19	.	.	PUNCT
easat-1670	367	1	journal	journal	PROPN
easat-1670	367	2	of	of	ADP
easat-1670	367	3	international	international	ADJ
easat-1670	367	4	studies	study	NOUN
easat-1670	367	5	,	,	PUNCT
easat-1670	367	6	10(2	10(2	NUM
easat-1670	367	7	)	)	PUNCT
easat-1670	367	8	,	,	PUNCT
easat-1670	367	9	70	70	NUM
easat-1670	367	10	-	-	SYM
easat-1670	367	11	184	184	NUM
easat-1670	367	12	.	.	PUNCT
easat-1670	368	1	[	[	X
easat-1670	368	2	33	33	NUM
easat-1670	368	3	]	]	PUNCT
easat-1670	368	4	said	say	VERB
easat-1670	368	5	,	,	PUNCT
easat-1670	368	6	j.	j.	PROPN
easat-1670	368	7	,	,	PUNCT
easat-1670	368	8	asry	asry	PROPN
easat-1670	368	9	,	,	PUNCT
easat-1670	368	10	s.	s.	PROPN
easat-1670	368	11	,	,	PUNCT
easat-1670	368	12	rafidi	rafidi	NOUN
easat-1670	368	13	,	,	PUNCT
easat-1670	368	14	m.	m.	NOUN
easat-1670	368	15	,	,	PUNCT
easat-1670	368	16	obaid	obaid	PROPN
easat-1670	368	17	,	,	PUNCT
easat-1670	368	18	r.	r.	PROPN
easat-1670	368	19	,	,	PUNCT
easat-1670	368	20	&	&	CCONJ
easat-1670	368	21	alam	alam	PROPN
easat-1670	368	22	,	,	PUNCT
easat-1670	368	23	m.	m.	NOUN
easat-1670	368	24	(	(	PUNCT
easat-1670	368	25	2018	2018	NUM
easat-1670	368	26	)	)	PUNCT
easat-1670	368	27	.	.	PUNCT
easat-1670	369	1	integrating	integrate	VERB
easat-1670	369	2	religiosity	religiosity	NOUN
easat-1670	369	3	into	into	ADP
easat-1670	369	4	fraud	fraud	NOUN
easat-1670	369	5	triangle	triangle	NOUN
easat-1670	369	6	theory	theory	NOUN
easat-1670	369	7	:	:	PUNCT
easat-1670	369	8	empirical	empirical	ADJ
easat-1670	369	9	findings	finding	NOUN
easat-1670	369	10	from	from	ADP
easat-1670	369	11	enforcement	enforcement	NOUN
easat-1670	369	12	officers	officer	NOUN
easat-1670	369	13	.	.	PUNCT
easat-1670	370	1	journal	journal	NOUN
easat-1670	370	2	of	of	ADP
easat-1670	370	3	criminological	criminological	ADJ
easat-1670	370	4	research	research	NOUN
easat-1670	370	5	policy	policy	NOUN
easat-1670	370	6	and	and	CCONJ
easat-1670	370	7	practice	practice	NOUN
easat-1670	370	8	4(2	4(2	NUM
easat-1670	370	9	)	)	PUNCT
easat-1670	370	10	,	,	PUNCT
easat-1670	370	11	111	111	NUM
easat-1670	370	12	-	-	SYM
easat-1670	370	13	123	123	NUM
easat-1670	370	14	,	,	PUNCT
easat-1670	370	15	issn	issn	PROPN
easat-1670	370	16	:	:	PUNCT
easat-1670	370	17	2232	2232	NUM
easat-1670	370	18	-	-	SYM
easat-1670	370	19	0474	0474	NUM
easat-1670	370	20	.	.	PUNCT
easat-1670	371	1	[	[	X
easat-1670	371	2	34	34	NUM
easat-1670	371	3	]	]	PUNCT
easat-1670	371	4	said	say	VERB
easat-1670	371	5	,	,	PUNCT
easat-1670	371	6	j.	j.	PROPN
easat-1670	371	7	,	,	PUNCT
easat-1670	371	8	mohamad	mohamad	PROPN
easat-1670	371	9	,	,	PUNCT
easat-1670	371	10	n.	n.	NOUN
easat-1670	371	11	,	,	PUNCT
easat-1670	371	12	&	&	CCONJ
easat-1670	371	13	kazimean	kazimean	PROPN
easat-1670	371	14	,	,	PUNCT
easat-1670	371	15	s.	s.	PROPN
easat-1670	371	16	(	(	PUNCT
easat-1670	371	17	20th	20th	PROPN
easat-1670	371	18	-21st	-21st	PROPN
easat-1670	371	19	june	june	PROPN
easat-1670	371	20	,	,	PUNCT
easat-1670	371	21	2018	2018	NUM
easat-1670	371	22	)	)	PUNCT
easat-1670	371	23	.	.	PUNCT
easat-1670	372	1	empirical	empirical	ADJ
easat-1670	372	2	findings	finding	NOUN
easat-1670	372	3	of	of	ADP
easat-1670	372	4	mitigating	mitigate	VERB
easat-1670	372	5	asset	asset	NOUN
easat-1670	372	6	misappropriation	misappropriation	NOUN
easat-1670	372	7	among	among	ADP
easat-1670	372	8	bank	bank	NOUN
easat-1670	372	9	employees	employee	NOUN
easat-1670	372	10	:	:	PUNCT
easat-1670	372	11	fraud	fraud	NOUN
easat-1670	372	12	.	.	PUNCT
easat-1670	373	1	proceedings	proceeding	NOUN
easat-1670	373	2	of	of	ADP
easat-1670	373	3	119th	119th	ADJ
easat-1670	373	4	iserd	iserd	NOUN
easat-1670	373	5	international	international	ADJ
easat-1670	373	6	conference	conference	NOUN
easat-1670	373	7	,	,	PUNCT
easat-1670	373	8	june	june	PROPN
easat-1670	373	9	,	,	PUNCT
easat-1670	373	10	(	(	PUNCT
easat-1670	373	11	pp	pp	ADV
easat-1670	373	12	.	.	PUNCT
easat-1670	374	1	25	25	NUM
easat-1670	374	2	-	-	SYM
easat-1670	374	3	29	29	NUM
easat-1670	374	4	)	)	PUNCT
easat-1670	374	5	.	.	PUNCT
easat-1670	375	1	rome	rome	PROPN
easat-1670	375	2	,	,	PUNCT
easat-1670	375	3	italy	italy	PROPN
easat-1670	375	4	.	.	PUNCT
easat-1670	376	1	[	[	X
easat-1670	376	2	35	35	NUM
easat-1670	376	3	]	]	X
easat-1670	376	4	slezak	slezak	X
easat-1670	376	5	,	,	PUNCT
easat-1670	376	6	k.	k.	PROPN
easat-1670	376	7	(	(	PUNCT
easat-1670	376	8	2013	2013	NUM
easat-1670	376	9	)	)	PUNCT
easat-1670	376	10	.	.	PUNCT
easat-1670	377	1	fraud	fraud	NOUN
easat-1670	377	2	prevention	prevention	PROPN
easat-1670	377	3	and	and	CCONJ
easat-1670	377	4	employee	employee	NOUN
easat-1670	377	5	rationalization	rationalization	NOUN
easat-1670	377	6	in	in	ADP
easat-1670	377	7	new	new	PROPN
easat-1670	377	8	york	york	PROPN
easat-1670	377	9	state	state	PROPN
easat-1670	377	10	public	public	ADJ
easat-1670	377	11	school	school	NOUN
easat-1670	377	12	.	.	PUNCT
easat-1670	378	1	albany	albany	PROPN
easat-1670	378	2	,	,	PUNCT
easat-1670	378	3	new	new	PROPN
easat-1670	378	4	york	york	PROPN
easat-1670	378	5	:	:	PUNCT
easat-1670	378	6	ph.d	ph.d	PROPN
easat-1670	378	7	.	.	PUNCT
easat-1670	379	1	dissertation	dissertation	NOUN
easat-1670	379	2	,	,	PUNCT
easat-1670	379	3	state	state	NOUN
easat-1670	379	4	university	university	PROPN
easat-1670	379	5	of	of	ADP
easat-1670	379	6	new	new	PROPN
easat-1670	379	7	york	york	PROPN
easat-1670	379	8	.	.	PUNCT
easat-1670	380	1	[	[	X
easat-1670	380	2	36	36	NUM
easat-1670	380	3	]	]	PUNCT
easat-1670	380	4	tjakrawala	tjakrawala	NOUN
easat-1670	380	5	,	,	PUNCT
easat-1670	380	6	&	&	CCONJ
easat-1670	380	7	saputra	saputra	PROPN
easat-1670	380	8	.	.	PUNCT
easat-1670	380	9	(	(	PUNCT
easat-1670	380	10	2011	2011	NUM
easat-1670	380	11	)	)	PUNCT
easat-1670	380	12	.	.	PUNCT
easat-1670	381	1	causality	causality	NOUN
easat-1670	381	2	model	model	NOUN
easat-1670	381	3	of	of	ADP
easat-1670	381	4	the	the	DET
easat-1670	381	5	factors	factor	NOUN
easat-1670	381	6	that	that	PRON
easat-1670	381	7	contribute	contribute	VERB
easat-1670	381	8	to	to	ADP
easat-1670	381	9	frauds	fraud	NOUN
easat-1670	381	10	.	.	PUNCT
easat-1670	382	1	statistics	statistic	NOUN
easat-1670	382	2	study	study	PROPN
easat-1670	382	3	as	as	ADP
easat-1670	382	4	an	an	DET
easat-1670	382	5	https://www.acfe.com/uploadedfiles/shared_content/products/selfn	https://www.acfe.com/uploadedfiles/shared_content/products/selfn	PROPN
easat-1670	382	6	http://www.bnm.gov.my/index.php?rp=1q2018_labour_market_stats_with	http://www.bnm.gov.my/index.php?rp=1q2018_labour_market_stats_with	PROPN
easat-1670	382	7	_	_	PRON
easat-1670	382	8	143	143	PRON
easat-1670	382	9	edelweiss	edelweiss	PROPN
easat-1670	382	10	applied	apply	VERB
easat-1670	382	11	science	science	NOUN
easat-1670	382	12	and	and	CCONJ
easat-1670	382	13	technology	technology	NOUN
easat-1670	382	14	issn	issn	PROPN
easat-1670	382	15	:	:	PUNCT
easat-1670	382	16	2576	2576	NUM
easat-1670	382	17	-	-	SYM
easat-1670	382	18	8484	8484	NUM
easat-1670	382	19	vol	vol	NOUN
easat-1670	382	20	.	.	PROPN
easat-1670	382	21	8	8	NUM
easat-1670	382	22	,	,	PUNCT
easat-1670	382	23	no	no	INTJ
easat-1670	382	24	.	.	NOUN
easat-1670	382	25	5	5	NUM
easat-1670	382	26	:	:	SYM
easat-1670	382	27	131	131	NUM
easat-1670	382	28	-	-	SYM
easat-1670	382	29	143	143	NUM
easat-1670	382	30	,	,	PUNCT
easat-1670	382	31	2024	2024	NUM
easat-1670	382	32	doi	doi	NOUN
easat-1670	382	33	:	:	PUNCT
easat-1670	382	34	10.55214/25768484.v8i5.1670	10.55214/25768484.v8i5.1670	NUM
easat-1670	382	35	©	©	PROPN
easat-1670	382	36	2024	2024	NUM
easat-1670	382	37	by	by	ADP
easat-1670	382	38	the	the	DET
easat-1670	382	39	authors	author	NOUN
easat-1670	382	40	;	;	PUNCT
easat-1670	382	41	licensee	licensee	PROPN
easat-1670	382	42	learning	learning	NOUN
easat-1670	382	43	gate	gate	NOUN
easat-1670	382	44	alternative	alternative	NOUN
easat-1670	382	45	to	to	ADP
easat-1670	382	46	extent	extent	NOUN
easat-1670	382	47	fraud	fraud	NOUN
easat-1670	382	48	-	-	PUNCT
easat-1670	382	49	triangle	triangle	NOUN
easat-1670	382	50	elements	element	NOUN
easat-1670	382	51	.	.	PUNCT
easat-1670	383	1	jakarta	jakarta	PROPN
easat-1670	383	2	:	:	PUNCT
easat-1670	383	3	jurnal	jurnal	PROPN
easat-1670	383	4	akuntansi	akuntansi	PROPN
easat-1670	383	5	fe	fe	PROPN
easat-1670	383	6	untar	untar	NOUN
easat-1670	383	7	,	,	PUNCT
easat-1670	383	8	15(3	15(3	NUM
easat-1670	383	9	)	)	PUNCT
easat-1670	383	10	,	,	PUNCT
easat-1670	383	11	276	276	NUM
easat-1670	383	12	-	-	SYM
easat-1670	383	13	290	290	NUM
easat-1670	383	14	.	.	PUNCT
easat-1670	384	1	[	[	X
easat-1670	384	2	37	37	NUM
easat-1670	384	3	]	]	X
easat-1670	384	4	wan	wan	PROPN
easat-1670	384	5	mohd	mohd	PROPN
easat-1670	384	6	fathi	fathi	PROPN
easat-1670	384	7	,	,	PUNCT
easat-1670	384	8	w.	w.	PROPN
easat-1670	384	9	,	,	PUNCT
easat-1670	384	10	ghani	ghani	PROPN
easat-1670	384	11	,	,	PUNCT
easat-1670	384	12	e.	e.	PROPN
easat-1670	384	13	,	,	PUNCT
easat-1670	384	14	said	say	VERB
easat-1670	384	15	,	,	PUNCT
easat-1670	384	16	j.	j.	PROPN
easat-1670	384	17	,	,	PUNCT
easat-1670	384	18	&	&	CCONJ
easat-1670	384	19	puspitasari	puspitasari	PROPN
easat-1670	384	20	,	,	PUNCT
easat-1670	384	21	e.	e.	PROPN
easat-1670	384	22	(	(	PUNCT
easat-1670	384	23	2017	2017	NUM
easat-1670	384	24	)	)	PUNCT
easat-1670	384	25	.	.	PUNCT
easat-1670	385	1	potential	potential	ADJ
easat-1670	385	2	employee	employee	NOUN
easat-1670	385	3	fraud	fraud	NOUN
easat-1670	385	4	scape	scape	NOUN
easat-1670	385	5	in	in	ADP
easat-1670	385	6	islamic	islamic	ADJ
easat-1670	385	7	banks	bank	NOUN
easat-1670	385	8	:	:	PUNCT
easat-1670	385	9	the	the	DET
easat-1670	385	10	fraud	fraud	NOUN
easat-1670	385	11	triangle	triangle	NOUN
easat-1670	385	12	perspective	perspective	NOUN
easat-1670	385	13	.	.	PUNCT
easat-1670	386	1	global	global	ADJ
easat-1670	386	2	journal	journal	PROPN
easat-1670	386	3	al	al	PROPN
easat-1670	386	4	-	-	PUNCT
easat-1670	386	5	thaqafah	thaqafah	PROPN
easat-1670	386	6	,	,	PUNCT
easat-1670	386	7	7(2	7(2	NUM
easat-1670	386	8	)	)	PUNCT
easat-1670	386	9	,	,	PUNCT
easat-1670	386	10	pp	pp	PROPN
easat-1670	386	11	.	.	PUNCT
easat-1670	387	1	79	79	NUM
easat-1670	387	2	-	-	SYM
easat-1670	387	3	93	93	NUM
easat-1670	387	4	.	.	PUNCT
easat-1670	388	1	[	[	X
easat-1670	388	2	38	38	NUM
easat-1670	388	3	]	]	PUNCT
easat-1670	388	4	wolfe	wolfe	PROPN
easat-1670	388	5	,	,	PUNCT
easat-1670	388	6	d.	d.	PROPN
easat-1670	388	7	,	,	PUNCT
easat-1670	388	8	&	&	CCONJ
easat-1670	388	9	hermanson	hermanson	PROPN
easat-1670	388	10	,	,	PUNCT
easat-1670	388	11	d.	d.	PROPN
easat-1670	388	12	(	(	PUNCT
easat-1670	388	13	2004	2004	NUM
easat-1670	388	14	)	)	PUNCT
easat-1670	388	15	.	.	PUNCT
easat-1670	389	1	the	the	DET
easat-1670	389	2	fraud	fraud	NOUN
easat-1670	389	3	diamond	diamond	NOUN
easat-1670	389	4	:	:	PUNCT
easat-1670	389	5	considering	consider	VERB
easat-1670	389	6	the	the	DET
easat-1670	389	7	four	four	NUM
easat-1670	389	8	elements	element	NOUN
easat-1670	389	9	of	of	ADP
easat-1670	389	10	fraud	fraud	NOUN
easat-1670	389	11	.	.	PUNCT
easat-1670	390	1	the	the	DET
easat-1670	390	2	cpa	cpa	PROPN
easat-1670	390	3	journal	journal	NOUN
easat-1670	390	4	,	,	PUNCT
easat-1670	390	5	74(12	74(12	NUM
easat-1670	390	6	)	)	PUNCT
easat-1670	390	7	.	.	PUNCT
easat-1670	391	1	[	[	X
easat-1670	391	2	39	39	NUM
easat-1670	391	3	]	]	X
easat-1670	391	4	zahra	zahra	PROPN
easat-1670	391	5	,	,	PUNCT
easat-1670	391	6	s.	s.	PROPN
easat-1670	391	7	,	,	PUNCT
easat-1670	391	8	priem	priem	PROPN
easat-1670	391	9	,	,	PUNCT
easat-1670	391	10	r.	r.	PROPN
easat-1670	391	11	,	,	PUNCT
easat-1670	391	12	&	&	CCONJ
easat-1670	391	13	rasheed	rasheed	PROPN
easat-1670	391	14	,	,	PUNCT
easat-1670	391	15	a.	a.	NOUN
easat-1670	391	16	(	(	PUNCT
easat-1670	391	17	2007	2007	NUM
easat-1670	391	18	)	)	PUNCT
easat-1670	391	19	.	.	PUNCT
easat-1670	392	1	understanding	understand	VERB
easat-1670	392	2	the	the	DET
easat-1670	392	3	causes	cause	NOUN
easat-1670	392	4	and	and	CCONJ
easat-1670	392	5	effects	effect	NOUN
easat-1670	392	6	of	of	ADP
easat-1670	392	7	top	top	ADJ
easat-1670	392	8	management	management	NOUN
easat-1670	392	9	fraud	fraud	NOUN
easat-1670	392	10	.	.	PUNCT
easat-1670	393	1	organizational	organizational	ADJ
easat-1670	393	2	dynamics	dynamic	NOUN
easat-1670	393	3	,	,	PUNCT
easat-1670	393	4	36(2	36(2	NUM
easat-1670	393	5	)	)	PUNCT
easat-1670	393	6	,	,	PUNCT
easat-1670	393	7	doi:10.1016	doi:10.1016	PROPN
easat-1670	393	8	/	/	SYM
easat-1670	393	9	j.orgdyn.2007.03.002	j.orgdyn.2007.03.002	PROPN
easat-1670	393	10	,	,	PUNCT
easat-1670	393	11	122–139	122–139	NUM
easat-1670	393	12	.	.	PUNCT