id	sid	tid	token	lemma	pos
easat-6311	1	1	edelweiss	edelweiss	PROPN
easat-6311	1	2	applied	apply	VERB
easat-6311	1	3	science	science	NOUN
easat-6311	1	4	and	and	CCONJ
easat-6311	1	5	technology	technology	NOUN
easat-6311	1	6	issn	issn	PROPN
easat-6311	1	7	:	:	PUNCT
easat-6311	1	8	2576	2576	NUM
easat-6311	1	9	-	-	SYM
easat-6311	1	10	8484	8484	NUM
easat-6311	1	11	vol	vol	NOUN
easat-6311	1	12	.	.	PROPN
easat-6311	2	1	9	9	NUM
easat-6311	2	2	,	,	PUNCT
easat-6311	2	3	no	no	INTJ
easat-6311	2	4	.	.	NOUN
easat-6311	2	5	4	4	NUM
easat-6311	2	6	,	,	PUNCT
easat-6311	2	7	1437	1437	NUM
easat-6311	2	8	-	-	SYM
easat-6311	2	9	1446	1446	NUM
easat-6311	2	10	2025	2025	NUM
easat-6311	2	11	publisher	publisher	NOUN
easat-6311	2	12	:	:	PUNCT
easat-6311	2	13	learning	learn	VERB
easat-6311	2	14	gate	gate	NOUN
easat-6311	2	15	doi	doi	PROPN
easat-6311	2	16	:	:	PUNCT
easat-6311	2	17	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	2	18	©	©	PROPN
easat-6311	2	19	2025	2025	NUM
easat-6311	2	20	by	by	ADP
easat-6311	2	21	the	the	DET
easat-6311	2	22	authors	author	NOUN
easat-6311	2	23	;	;	PUNCT
easat-6311	2	24	licensee	licensee	PROPN
easat-6311	2	25	learning	learning	NOUN
easat-6311	2	26	gate	gate	NOUN
easat-6311	3	1	©	©	PROPN
easat-6311	3	2	2025	2025	NUM
easat-6311	3	3	by	by	ADP
easat-6311	3	4	the	the	DET
easat-6311	3	5	authors	author	NOUN
easat-6311	3	6	;	;	PUNCT
easat-6311	3	7	licensee	licensee	PROPN
easat-6311	3	8	learning	learning	NOUN
easat-6311	3	9	gate	gate	NOUN
easat-6311	3	10	history	history	NOUN
easat-6311	3	11	:	:	PUNCT
easat-6311	3	12	received	receive	VERB
easat-6311	3	13	:	:	PUNCT
easat-6311	3	14	12	12	NUM
easat-6311	3	15	february	february	NOUN
easat-6311	3	16	2025	2025	NUM
easat-6311	3	17	;	;	PUNCT
easat-6311	3	18	revised	revise	VERB
easat-6311	3	19	:	:	PUNCT
easat-6311	3	20	28	28	NUM
easat-6311	3	21	march	march	NOUN
easat-6311	3	22	2025	2025	NUM
easat-6311	3	23	;	;	PUNCT
easat-6311	3	24	accepted	accept	VERB
easat-6311	3	25	:	:	PUNCT
easat-6311	3	26	2	2	NUM
easat-6311	3	27	april	april	PROPN
easat-6311	3	28	2025	2025	NUM
easat-6311	3	29	;	;	PUNCT
easat-6311	3	30	published	publish	VERB
easat-6311	3	31	:	:	PUNCT
easat-6311	3	32	17	17	NUM
easat-6311	3	33	april	april	PROPN
easat-6311	3	34	2025	2025	NUM
easat-6311	3	35	*	*	PUNCT
easat-6311	3	36	correspondence	correspondence	NOUN
easat-6311	3	37	:	:	PUNCT
easat-6311	3	38	noosa.hidayat@binus.ac.id	noosa.hidayat@binus.ac.id	PUNCT
easat-6311	3	39	evaluating	evaluate	VERB
easat-6311	3	40	financial	financial	ADJ
easat-6311	3	41	audit	audit	NOUN
easat-6311	3	42	efficiency	efficiency	NOUN
easat-6311	3	43	:	:	PUNCT
easat-6311	3	44	the	the	DET
easat-6311	3	45	role	role	NOUN
easat-6311	3	46	of	of	ADP
easat-6311	3	47	artificial	artificial	ADJ
easat-6311	3	48	intelligence	intelligence	NOUN
easat-6311	3	49	in	in	ADP
easat-6311	3	50	proactive	proactive	ADJ
easat-6311	3	51	negligence	negligence	NOUN
easat-6311	3	52	mitigation	mitigation	NOUN
easat-6311	3	53	noosa	noosa	PROPN
easat-6311	3	54	umpu	umpu	PROPN
easat-6311	3	55	hidayat1	hidayat1	PROPN
easat-6311	3	56	*	*	PUNCT
easat-6311	3	57	,	,	PUNCT
easat-6311	4	1	lindrianasari2	lindrianasari2	X
easat-6311	4	2	1,2accounting	1,2accounting	NUM
easat-6311	4	3	department	department	NOUN
easat-6311	4	4	,	,	PUNCT
easat-6311	4	5	school	school	NOUN
easat-6311	4	6	of	of	ADP
easat-6311	4	7	accounting	accounting	PROPN
easat-6311	4	8	,	,	PUNCT
easat-6311	4	9	bina	bina	PROPN
easat-6311	4	10	nusantara	nusantara	PROPN
easat-6311	4	11	university	university	PROPN
easat-6311	4	12	,	,	PUNCT
easat-6311	5	1	jl	jl	PROPN
easat-6311	5	2	.	.	PROPN
easat-6311	5	3	kyai	kyai	PROPN
easat-6311	5	4	h.	h.	PROPN
easat-6311	5	5	syahdan	syahdan	PROPN
easat-6311	5	6	no.9	no.9	PROPN
easat-6311	5	7	,	,	PUNCT
easat-6311	5	8	kemanggisan	kemanggisan	PROPN
easat-6311	5	9	,	,	PUNCT
easat-6311	5	10	kec	kec	PROPN
easat-6311	5	11	.	.	PROPN
easat-6311	5	12	palmerah	palmerah	PROPN
easat-6311	5	13	,	,	PUNCT
easat-6311	5	14	kota	kota	PROPN
easat-6311	5	15	jakarta	jakarta	PROPN
easat-6311	5	16	barat	barat	PROPN
easat-6311	5	17	,	,	PUNCT
easat-6311	5	18	daerah	daerah	PROPN
easat-6311	5	19	khusus	khusus	PROPN
easat-6311	5	20	ibukota	ibukota	PROPN
easat-6311	5	21	jakarta	jakarta	PROPN
easat-6311	5	22	11480	11480	NUM
easat-6311	5	23	,	,	PUNCT
easat-6311	5	24	indonesia	indonesia	PROPN
easat-6311	5	25	;	;	PUNCT
easat-6311	5	26	noosa.hidayat@binus.ac.id	noosa.hidayat@binus.ac.id	NUM
easat-6311	5	27	(	(	PUNCT
easat-6311	5	28	n.u.h	n.u.h	PROPN
easat-6311	5	29	.	.	PUNCT
easat-6311	5	30	)	)	PUNCT
easat-6311	6	1	abstract	abstract	NOUN
easat-6311	6	2	:	:	PUNCT
easat-6311	6	3	this	this	DET
easat-6311	6	4	study	study	NOUN
easat-6311	6	5	aims	aim	VERB
easat-6311	6	6	to	to	PART
easat-6311	6	7	provide	provide	VERB
easat-6311	6	8	empirical	empirical	ADJ
easat-6311	6	9	findings	finding	NOUN
easat-6311	6	10	on	on	ADP
easat-6311	6	11	the	the	DET
easat-6311	6	12	impact	impact	NOUN
easat-6311	6	13	of	of	ADP
easat-6311	6	14	ai	ai	ADJ
easat-6311	6	15	implementation	implementation	NOUN
easat-6311	6	16	in	in	ADP
easat-6311	6	17	improving	improve	VERB
easat-6311	6	18	audit	audit	NOUN
easat-6311	6	19	efficiency	efficiency	NOUN
easat-6311	6	20	,	,	PUNCT
easat-6311	6	21	with	with	ADP
easat-6311	6	22	a	a	DET
easat-6311	6	23	focus	focus	NOUN
easat-6311	6	24	on	on	ADP
easat-6311	6	25	fraud	fraud	NOUN
easat-6311	6	26	detection	detection	NOUN
easat-6311	6	27	to	to	PART
easat-6311	6	28	reduce	reduce	VERB
easat-6311	6	29	negligence	negligence	NOUN
easat-6311	6	30	in	in	ADP
easat-6311	6	31	carrying	carry	VERB
easat-6311	6	32	out	out	ADP
easat-6311	6	33	audit	audit	NOUN
easat-6311	6	34	tasks	task	NOUN
easat-6311	6	35	.	.	PUNCT
easat-6311	7	1	the	the	DET
easat-6311	7	2	focus	focus	NOUN
easat-6311	7	3	of	of	ADP
easat-6311	7	4	this	this	DET
easat-6311	7	5	study	study	NOUN
easat-6311	7	6	is	be	AUX
easat-6311	7	7	to	to	PART
easat-6311	7	8	investigate	investigate	VERB
easat-6311	7	9	the	the	DET
easat-6311	7	10	perceptions	perception	NOUN
easat-6311	7	11	of	of	ADP
easat-6311	7	12	auditors	auditor	NOUN
easat-6311	7	13	who	who	PRON
easat-6311	7	14	have	have	AUX
easat-6311	7	15	incorporated	incorporate	VERB
easat-6311	7	16	ai	ai	VERB
easat-6311	7	17	into	into	ADP
easat-6311	7	18	their	their	PRON
easat-6311	7	19	daily	daily	ADJ
easat-6311	7	20	auditing	auditing	NOUN
easat-6311	7	21	work	work	NOUN
easat-6311	7	22	practices	practice	NOUN
easat-6311	7	23	,	,	PUNCT
easat-6311	7	24	comparing	compare	VERB
easat-6311	7	25	the	the	DET
easat-6311	7	26	quality	quality	NOUN
easat-6311	7	27	of	of	ADP
easat-6311	7	28	financial	financial	ADJ
easat-6311	7	29	audits	audits	NOUN
easat-6311	7	30	and	and	CCONJ
easat-6311	7	31	fraud	fraud	NOUN
easat-6311	7	32	detection	detection	NOUN
easat-6311	7	33	with	with	ADP
easat-6311	7	34	those	those	PRON
easat-6311	7	35	who	who	PRON
easat-6311	7	36	have	have	AUX
easat-6311	7	37	not	not	PART
easat-6311	7	38	utilized	utilize	VERB
easat-6311	7	39	ai	ai	VERB
easat-6311	7	40	.	.	PUNCT
easat-6311	8	1	the	the	DET
easat-6311	8	2	use	use	NOUN
easat-6311	8	3	of	of	ADP
easat-6311	8	4	ai	ai	VERB
easat-6311	8	5	in	in	ADP
easat-6311	8	6	auditing	auditing	NOUN
easat-6311	8	7	introduces	introduce	NOUN
easat-6311	8	8	a	a	DET
easat-6311	8	9	more	more	ADV
easat-6311	8	10	efficient	efficient	ADJ
easat-6311	8	11	and	and	CCONJ
easat-6311	8	12	proactive	proactive	ADJ
easat-6311	8	13	method	method	NOUN
easat-6311	8	14	to	to	PART
easat-6311	8	15	identify	identify	VERB
easat-6311	8	16	potential	potential	ADJ
easat-6311	8	17	risks	risk	NOUN
easat-6311	8	18	and	and	CCONJ
easat-6311	8	19	errors	error	NOUN
easat-6311	8	20	.	.	PUNCT
easat-6311	9	1	the	the	DET
easat-6311	9	2	research	research	NOUN
easat-6311	9	3	methodology	methodology	NOUN
easat-6311	9	4	involves	involve	VERB
easat-6311	9	5	distributing	distribute	VERB
easat-6311	9	6	questionnaires	questionnaire	NOUN
easat-6311	9	7	to	to	ADP
easat-6311	9	8	auditors	auditor	NOUN
easat-6311	9	9	with	with	ADP
easat-6311	9	10	substantial	substantial	ADJ
easat-6311	9	11	experience	experience	NOUN
easat-6311	9	12	in	in	ADP
easat-6311	9	13	the	the	DET
easat-6311	9	14	audit	audit	NOUN
easat-6311	9	15	industry	industry	NOUN
easat-6311	9	16	.	.	PUNCT
easat-6311	10	1	the	the	DET
easat-6311	10	2	questionnaires	questionnaire	NOUN
easat-6311	10	3	are	be	AUX
easat-6311	10	4	designed	design	VERB
easat-6311	10	5	to	to	PART
easat-6311	10	6	identify	identify	VERB
easat-6311	10	7	differences	difference	NOUN
easat-6311	10	8	in	in	ADP
easat-6311	10	9	audit	audit	NOUN
easat-6311	10	10	quality	quality	NOUN
easat-6311	10	11	and	and	CCONJ
easat-6311	10	12	negligence	negligence	NOUN
easat-6311	10	13	mitigation	mitigation	NOUN
easat-6311	10	14	perceptions	perception	NOUN
easat-6311	10	15	between	between	ADP
easat-6311	10	16	the	the	DET
easat-6311	10	17	use	use	NOUN
easat-6311	10	18	and	and	CCONJ
easat-6311	10	19	non	non	ADJ
easat-6311	10	20	-	-	NOUN
easat-6311	10	21	use	use	NOUN
easat-6311	10	22	of	of	ADP
easat-6311	10	23	ai	ai	NOUN
easat-6311	10	24	.	.	PUNCT
easat-6311	11	1	the	the	DET
easat-6311	11	2	findings	finding	NOUN
easat-6311	11	3	of	of	ADP
easat-6311	11	4	this	this	DET
easat-6311	11	5	study	study	NOUN
easat-6311	11	6	offer	offer	NOUN
easat-6311	11	7	guidance	guidance	NOUN
easat-6311	11	8	for	for	ADP
easat-6311	11	9	auditors	auditor	NOUN
easat-6311	11	10	in	in	ADP
easat-6311	11	11	optimizing	optimize	VERB
easat-6311	11	12	the	the	DET
easat-6311	11	13	benefits	benefit	NOUN
easat-6311	11	14	of	of	ADP
easat-6311	11	15	ai	ai	VERB
easat-6311	11	16	to	to	PART
easat-6311	11	17	improve	improve	VERB
easat-6311	11	18	audit	audit	NOUN
easat-6311	11	19	quality	quality	NOUN
easat-6311	11	20	.	.	PUNCT
easat-6311	12	1	keywords	keyword	NOUN
easat-6311	12	2	:	:	PUNCT
easat-6311	12	3	artificial	artificial	ADJ
easat-6311	12	4	intelligence	intelligence	NOUN
easat-6311	12	5	,	,	PUNCT
easat-6311	12	6	audit	audit	NOUN
easat-6311	12	7	quality	quality	NOUN
easat-6311	12	8	,	,	PUNCT
easat-6311	12	9	financial	financial	ADJ
easat-6311	12	10	audit	audit	NOUN
easat-6311	12	11	,	,	PUNCT
easat-6311	12	12	fraud	fraud	NOUN
easat-6311	12	13	detection	detection	NOUN
easat-6311	12	14	.	.	PUNCT
easat-6311	13	1	1	1	X
easat-6311	13	2	.	.	X
easat-6311	13	3	introduction	introduction	NOUN
easat-6311	13	4	in	in	ADP
easat-6311	13	5	today	today	NOUN
easat-6311	13	6	's	's	PART
easat-6311	13	7	complex	complex	ADJ
easat-6311	13	8	business	business	NOUN
easat-6311	13	9	environment	environment	NOUN
easat-6311	13	10	,	,	PUNCT
easat-6311	13	11	the	the	DET
easat-6311	13	12	efficiency	efficiency	NOUN
easat-6311	13	13	of	of	ADP
easat-6311	13	14	financial	financial	ADJ
easat-6311	13	15	audits	audits	NOUN
easat-6311	13	16	is	be	AUX
easat-6311	13	17	crucial	crucial	ADJ
easat-6311	13	18	.	.	PUNCT
easat-6311	14	1	traditional	traditional	ADJ
easat-6311	14	2	auditing	auditing	NOUN
easat-6311	14	3	methods	method	NOUN
easat-6311	14	4	,	,	PUNCT
easat-6311	14	5	though	though	SCONJ
easat-6311	14	6	valuable	valuable	ADJ
easat-6311	14	7	,	,	PUNCT
easat-6311	14	8	can	can	AUX
easat-6311	14	9	be	be	AUX
easat-6311	14	10	time	time	NOUN
easat-6311	14	11	-	-	PUNCT
easat-6311	14	12	consuming	consume	VERB
easat-6311	14	13	,	,	PUNCT
easat-6311	14	14	resource	resource	NOUN
easat-6311	14	15	-	-	PUNCT
easat-6311	14	16	heavy	heavy	ADJ
easat-6311	14	17	,	,	PUNCT
easat-6311	14	18	and	and	CCONJ
easat-6311	14	19	susceptible	susceptible	ADJ
easat-6311	14	20	to	to	ADP
easat-6311	14	21	human	human	ADJ
easat-6311	14	22	error	error	NOUN
easat-6311	14	23	.	.	PUNCT
easat-6311	15	1	artificial	artificial	ADJ
easat-6311	15	2	intelligence	intelligence	NOUN
easat-6311	15	3	(	(	PUNCT
easat-6311	15	4	ai	ai	NOUN
easat-6311	15	5	)	)	PUNCT
easat-6311	15	6	offers	offer	VERB
easat-6311	15	7	a	a	DET
easat-6311	15	8	transformative	transformative	ADJ
easat-6311	15	9	solution	solution	NOUN
easat-6311	15	10	by	by	ADP
easat-6311	15	11	potentially	potentially	ADV
easat-6311	15	12	revolutionizing	revolutionize	VERB
easat-6311	15	13	the	the	DET
easat-6311	15	14	auditing	auditing	NOUN
easat-6311	15	15	process	process	NOUN
easat-6311	15	16	and	and	CCONJ
easat-6311	15	17	reducing	reduce	VERB
easat-6311	15	18	risks	risk	NOUN
easat-6311	15	19	of	of	ADP
easat-6311	15	20	negligence	negligence	NOUN
easat-6311	15	21	.	.	PUNCT
easat-6311	16	1	as	as	SCONJ
easat-6311	16	2	highlighted	highlight	VERB
easat-6311	16	3	in	in	ADP
easat-6311	16	4	a	a	DET
easat-6311	16	5	study	study	NOUN
easat-6311	16	6	by	by	ADP
easat-6311	16	7	goto	goto	NOUN
easat-6311	16	8	[	[	X
easat-6311	16	9	1	1	X
easat-6311	16	10	]	]	PUNCT
easat-6311	16	11	the	the	DET
easat-6311	16	12	main	main	ADJ
easat-6311	16	13	four	four	NUM
easat-6311	16	14	accounting	accounting	NOUN
easat-6311	16	15	firms	firm	NOUN
easat-6311	16	16	began	begin	VERB
easat-6311	16	17	integrating	integrate	VERB
easat-6311	16	18	ai	ai	VERB
easat-6311	16	19	into	into	ADP
easat-6311	16	20	their	their	PRON
easat-6311	16	21	services	service	NOUN
easat-6311	16	22	in	in	ADP
easat-6311	16	23	the	the	DET
easat-6311	16	24	2010s	2010s	NUM
easat-6311	16	25	,	,	PUNCT
easat-6311	16	26	providing	provide	VERB
easat-6311	16	27	new	new	ADJ
easat-6311	16	28	insights	insight	NOUN
easat-6311	16	29	for	for	ADP
easat-6311	16	30	their	their	PRON
easat-6311	16	31	r&d	r&d	NOUN
easat-6311	16	32	initiatives	initiative	NOUN
easat-6311	16	33	.	.	PUNCT
easat-6311	17	1	ai	ai	VERB
easat-6311	17	2	,	,	PUNCT
easat-6311	17	3	as	as	ADP
easat-6311	17	4	a	a	DET
easat-6311	17	5	flexible	flexible	ADJ
easat-6311	17	6	tool	tool	NOUN
easat-6311	17	7	,	,	PUNCT
easat-6311	17	8	enhances	enhance	VERB
easat-6311	17	9	the	the	DET
easat-6311	17	10	auditor	auditor	NOUN
easat-6311	17	11	's	's	PART
easat-6311	17	12	performance	performance	NOUN
easat-6311	17	13	by	by	ADP
easat-6311	17	14	automating	automate	VERB
easat-6311	17	15	processes	process	NOUN
easat-6311	17	16	and	and	CCONJ
easat-6311	17	17	reducing	reduce	VERB
easat-6311	17	18	errors	error	NOUN
easat-6311	17	19	,	,	PUNCT
easat-6311	17	20	although	although	SCONJ
easat-6311	17	21	it	it	PRON
easat-6311	17	22	requires	require	VERB
easat-6311	17	23	significant	significant	ADJ
easat-6311	17	24	technological	technological	ADJ
easat-6311	17	25	expertise	expertise	NOUN
easat-6311	17	26	.	.	PUNCT
easat-6311	18	1	this	this	DET
easat-6311	18	2	article	article	NOUN
easat-6311	18	3	will	will	AUX
easat-6311	18	4	examine	examine	VERB
easat-6311	18	5	how	how	SCONJ
easat-6311	18	6	ai	ai	NOUN
easat-6311	18	7	can	can	AUX
easat-6311	18	8	enhance	enhance	VERB
easat-6311	18	9	audit	audit	NOUN
easat-6311	18	10	accuracy	accuracy	NOUN
easat-6311	18	11	and	and	CCONJ
easat-6311	18	12	efficiency	efficiency	NOUN
easat-6311	18	13	,	,	PUNCT
easat-6311	18	14	compare	compare	VERB
easat-6311	18	15	the	the	DET
easat-6311	18	16	performance	performance	NOUN
easat-6311	18	17	of	of	ADP
easat-6311	18	18	auditors	auditor	NOUN
easat-6311	18	19	who	who	PRON
easat-6311	18	20	use	use	VERB
easat-6311	18	21	ai	ai	VERB
easat-6311	18	22	with	with	ADP
easat-6311	18	23	those	those	PRON
easat-6311	18	24	who	who	PRON
easat-6311	18	25	do	do	VERB
easat-6311	18	26	not	not	PART
easat-6311	18	27	,	,	PUNCT
easat-6311	18	28	and	and	CCONJ
easat-6311	18	29	address	address	VERB
easat-6311	18	30	ethical	ethical	ADJ
easat-6311	18	31	and	and	CCONJ
easat-6311	18	32	practical	practical	ADJ
easat-6311	18	33	challenges	challenge	NOUN
easat-6311	18	34	associated	associate	VERB
easat-6311	18	35	with	with	ADP
easat-6311	18	36	ai	ai	NOUN
easat-6311	18	37	in	in	ADP
easat-6311	18	38	auditing	audit	VERB
easat-6311	18	39	.	.	PUNCT
easat-6311	19	1	ultimately	ultimately	ADV
easat-6311	19	2	,	,	PUNCT
easat-6311	19	3	the	the	DET
easat-6311	19	4	discussion	discussion	NOUN
easat-6311	19	5	aims	aim	VERB
easat-6311	19	6	to	to	PART
easat-6311	19	7	demonstrate	demonstrate	VERB
easat-6311	19	8	how	how	SCONJ
easat-6311	19	9	ai	ai	AUX
easat-6311	19	10	can	can	AUX
easat-6311	19	11	transform	transform	VERB
easat-6311	19	12	auditing	auditing	NOUN
easat-6311	19	13	by	by	ADP
easat-6311	19	14	promoting	promote	VERB
easat-6311	19	15	efficiency	efficiency	NOUN
easat-6311	19	16	,	,	PUNCT
easat-6311	19	17	reducing	reduce	VERB
easat-6311	19	18	negligence	negligence	NOUN
easat-6311	19	19	risks	risk	NOUN
easat-6311	19	20	,	,	PUNCT
easat-6311	19	21	and	and	CCONJ
easat-6311	19	22	helping	help	VERB
easat-6311	19	23	auditors	auditor	NOUN
easat-6311	19	24	maintain	maintain	VERB
easat-6311	19	25	compliance	compliance	NOUN
easat-6311	19	26	and	and	CCONJ
easat-6311	19	27	build	build	VERB
easat-6311	19	28	stakeholder	stakeholder	NOUN
easat-6311	19	29	trust	trust	NOUN
easat-6311	19	30	in	in	ADP
easat-6311	19	31	a	a	DET
easat-6311	19	32	digital	digital	ADJ
easat-6311	19	33	age	age	NOUN
easat-6311	19	34	.	.	PUNCT
easat-6311	20	1	2	2	X
easat-6311	20	2	.	.	X
easat-6311	20	3	literature	literature	NOUN
easat-6311	20	4	review	review	PROPN
easat-6311	20	5	with	with	ADP
easat-6311	20	6	advancements	advancement	NOUN
easat-6311	20	7	in	in	ADP
easat-6311	20	8	information	information	NOUN
easat-6311	20	9	technology	technology	NOUN
easat-6311	20	10	,	,	PUNCT
easat-6311	20	11	auditors	auditor	NOUN
easat-6311	20	12	can	can	AUX
easat-6311	20	13	analyze	analyze	VERB
easat-6311	20	14	a	a	DET
easat-6311	20	15	large	large	ADJ
easat-6311	20	16	volume	volume	NOUN
easat-6311	20	17	of	of	ADP
easat-6311	20	18	financial	financial	ADJ
easat-6311	20	19	data	datum	NOUN
easat-6311	20	20	and	and	CCONJ
easat-6311	20	21	transactions	transaction	NOUN
easat-6311	20	22	rather	rather	ADV
easat-6311	20	23	than	than	ADP
easat-6311	20	24	examining	examine	VERB
easat-6311	20	25	just	just	ADV
easat-6311	20	26	a	a	DET
easat-6311	20	27	small	small	ADJ
easat-6311	20	28	sample	sample	NOUN
easat-6311	20	29	.	.	PUNCT
easat-6311	21	1	this	this	DET
easat-6311	21	2	shift	shift	NOUN
easat-6311	21	3	is	be	AUX
easat-6311	21	4	further	far	ADV
easat-6311	21	5	enhanced	enhance	VERB
easat-6311	21	6	by	by	ADP
easat-6311	21	7	new	new	ADJ
easat-6311	21	8	technologies	technology	NOUN
easat-6311	21	9	such	such	ADJ
easat-6311	21	10	as	as	ADP
easat-6311	21	11	artificial	artificial	ADJ
easat-6311	21	12	intelligence	intelligence	NOUN
easat-6311	21	13	(	(	PUNCT
easat-6311	21	14	ai	ai	NOUN
easat-6311	21	15	)	)	PUNCT
easat-6311	21	16	and	and	CCONJ
easat-6311	21	17	machine	machine	NOUN
easat-6311	21	18	learning	learning	NOUN
easat-6311	21	19	(	(	PUNCT
easat-6311	21	20	ml	ml	NOUN
easat-6311	21	21	)	)	PUNCT
easat-6311	21	22	,	,	PUNCT
easat-6311	21	23	which	which	PRON
easat-6311	21	24	provide	provide	VERB
easat-6311	21	25	auditors	auditor	NOUN
easat-6311	21	26	with	with	ADP
easat-6311	21	27	deeper	deep	ADJ
easat-6311	21	28	insights	insight	NOUN
easat-6311	21	29	into	into	ADP
easat-6311	21	30	business	business	NOUN
easat-6311	21	31	operations	operation	NOUN
easat-6311	21	32	and	and	CCONJ
easat-6311	21	33	help	help	VERB
easat-6311	21	34	assess	assess	VERB
easat-6311	21	35	risks	risk	NOUN
easat-6311	21	36	more	more	ADV
easat-6311	21	37	effectively	effectively	ADV
easat-6311	21	38	[	[	X
easat-6311	21	39	2	2	NUM
easat-6311	21	40	]	]	PUNCT
easat-6311	21	41	.	.	PUNCT
easat-6311	22	1	to	to	PART
easat-6311	22	2	improve	improve	VERB
easat-6311	22	3	audit	audit	NOUN
easat-6311	22	4	efficiency	efficiency	NOUN
easat-6311	22	5	,	,	PUNCT
easat-6311	22	6	auditors	auditor	NOUN
easat-6311	22	7	must	must	AUX
easat-6311	22	8	stay	stay	VERB
easat-6311	22	9	informed	informed	ADJ
easat-6311	22	10	about	about	ADP
easat-6311	22	11	the	the	DET
easat-6311	22	12	latest	late	ADJ
easat-6311	22	13	technological	technological	ADJ
easat-6311	22	14	developments	development	NOUN
easat-6311	22	15	.	.	PUNCT
easat-6311	23	1	legitimacy	legitimacy	NOUN
easat-6311	23	2	theory	theory	NOUN
easat-6311	23	3	,	,	PUNCT
easat-6311	23	4	which	which	PRON
easat-6311	23	5	addresses	address	VERB
easat-6311	23	6	how	how	SCONJ
easat-6311	23	7	companies	company	NOUN
easat-6311	23	8	behave	behave	VERB
easat-6311	23	9	in	in	ADP
easat-6311	23	10	response	response	NOUN
easat-6311	23	11	to	to	ADP
easat-6311	23	12	social	social	ADJ
easat-6311	23	13	and	and	CCONJ
easat-6311	23	14	environmental	environmental	ADJ
easat-6311	23	15	issues	issue	NOUN
easat-6311	23	16	,	,	PUNCT
easat-6311	23	17	can	can	AUX
easat-6311	23	18	be	be	AUX
easat-6311	23	19	applied	apply	VERB
easat-6311	23	20	to	to	PART
easat-6311	23	21	understand	understand	VERB
easat-6311	23	22	the	the	DET
easat-6311	23	23	use	use	NOUN
easat-6311	23	24	of	of	ADP
easat-6311	23	25	ai	ai	NOUN
easat-6311	23	26	in	in	ADP
easat-6311	23	27	financial	financial	ADJ
easat-6311	23	28	audits	audits	NOUN
easat-6311	23	29	[	[	X
easat-6311	23	30	3	3	NUM
easat-6311	23	31	]	]	PUNCT
easat-6311	23	32	.	.	PUNCT
easat-6311	24	1	according	accord	VERB
easat-6311	24	2	to	to	ADP
easat-6311	24	3	this	this	DET
easat-6311	24	4	theory	theory	NOUN
easat-6311	24	5	,	,	PUNCT
easat-6311	24	6	audit	audit	NOUN
easat-6311	24	7	firms	firm	NOUN
easat-6311	24	8	adopt	adopt	VERB
easat-6311	24	9	innovations	innovation	NOUN
easat-6311	24	10	like	like	ADP
easat-6311	24	11	ai	ai	VERB
easat-6311	24	12	to	to	PART
easat-6311	24	13	enhance	enhance	VERB
easat-6311	24	14	audit	audit	NOUN
easat-6311	24	15	quality	quality	NOUN
easat-6311	24	16	and	and	CCONJ
easat-6311	24	17	credibility	credibility	NOUN
easat-6311	24	18	.	.	PUNCT
easat-6311	25	1	therefore	therefore	ADV
easat-6311	25	2	,	,	PUNCT
easat-6311	25	3	integrating	integrate	VERB
easat-6311	25	4	ai	ai	VERB
easat-6311	25	5	into	into	ADP
easat-6311	25	6	auditing	auditing	NOUN
easat-6311	25	7	practices	practice	NOUN
easat-6311	25	8	is	be	AUX
easat-6311	25	9	seen	see	VERB
easat-6311	25	10	as	as	ADP
easat-6311	25	11	a	a	DET
easat-6311	25	12	way	way	NOUN
easat-6311	25	13	for	for	SCONJ
easat-6311	25	14	firms	firm	NOUN
easat-6311	25	15	to	to	PART
easat-6311	25	16	boost	boost	VERB
easat-6311	25	17	their	their	PRON
easat-6311	25	18	legitimacy	legitimacy	NOUN
easat-6311	25	19	and	and	CCONJ
easat-6311	25	20	effectiveness	effectiveness	NOUN
easat-6311	25	21	.	.	PUNCT
easat-6311	26	1	1438	1438	NUM
easat-6311	26	2	edelweiss	edelweiss	PROPN
easat-6311	26	3	applied	apply	VERB
easat-6311	26	4	science	science	NOUN
easat-6311	26	5	and	and	CCONJ
easat-6311	26	6	technology	technology	NOUN
easat-6311	26	7	issn	issn	PROPN
easat-6311	26	8	:	:	PUNCT
easat-6311	26	9	2576	2576	NUM
easat-6311	26	10	-	-	SYM
easat-6311	26	11	8484	8484	NUM
easat-6311	26	12	vol	vol	NOUN
easat-6311	26	13	.	.	PROPN
easat-6311	27	1	9	9	NUM
easat-6311	27	2	,	,	PUNCT
easat-6311	27	3	no	no	INTJ
easat-6311	27	4	.	.	NOUN
easat-6311	27	5	4	4	NUM
easat-6311	27	6	:	:	SYM
easat-6311	27	7	1437	1437	NUM
easat-6311	27	8	-	-	SYM
easat-6311	27	9	1446	1446	NUM
easat-6311	27	10	,	,	PUNCT
easat-6311	27	11	2025	2025	NUM
easat-6311	27	12	doi	doi	NOUN
easat-6311	27	13	:	:	PUNCT
easat-6311	27	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	27	15	©	©	PROPN
easat-6311	27	16	2025	2025	NUM
easat-6311	27	17	by	by	ADP
easat-6311	27	18	the	the	DET
easat-6311	27	19	authors	author	NOUN
easat-6311	27	20	;	;	PUNCT
easat-6311	27	21	licensee	licensee	PROPN
easat-6311	27	22	learning	learning	NOUN
easat-6311	27	23	gate	gate	NOUN
easat-6311	27	24	2.1	2.1	NUM
easat-6311	27	25	.	.	PUNCT
easat-6311	28	1	financial	financial	ADJ
easat-6311	28	2	audit	audit	NOUN
easat-6311	28	3	using	use	VERB
easat-6311	28	4	artificial	artificial	ADJ
easat-6311	28	5	intelligence	intelligence	NOUN
easat-6311	28	6	auditors	auditor	NOUN
easat-6311	28	7	play	play	VERB
easat-6311	28	8	a	a	DET
easat-6311	28	9	critical	critical	ADJ
easat-6311	28	10	role	role	NOUN
easat-6311	28	11	in	in	ADP
easat-6311	28	12	assessing	assess	VERB
easat-6311	28	13	the	the	DET
easat-6311	28	14	reliability	reliability	NOUN
easat-6311	28	15	of	of	ADP
easat-6311	28	16	financial	financial	ADJ
easat-6311	28	17	statements	statement	NOUN
easat-6311	28	18	by	by	ADP
easat-6311	28	19	conducting	conduct	VERB
easat-6311	28	20	audit	audit	NOUN
easat-6311	28	21	procedures	procedure	NOUN
easat-6311	28	22	.	.	PUNCT
easat-6311	29	1	as	as	SCONJ
easat-6311	29	2	defined	define	VERB
easat-6311	29	3	by	by	ADP
easat-6311	29	4	johnstone	johnstone	PROPN
easat-6311	29	5	,	,	PUNCT
easat-6311	29	6	et	et	PROPN
easat-6311	29	7	al	al	PROPN
easat-6311	29	8	.	.	PUNCT
easat-6311	30	1	[	[	X
easat-6311	30	2	4	4	X
easat-6311	30	3	]	]	X
easat-6311	30	4	auditing	auditing	NOUN
easat-6311	30	5	provides	provide	VERB
easat-6311	30	6	independent	independent	ADJ
easat-6311	30	7	assurance	assurance	NOUN
easat-6311	30	8	on	on	ADP
easat-6311	30	9	the	the	DET
easat-6311	30	10	accuracy	accuracy	NOUN
easat-6311	30	11	of	of	ADP
easat-6311	30	12	financial	financial	ADJ
easat-6311	30	13	reports	report	NOUN
easat-6311	30	14	,	,	PUNCT
easat-6311	30	15	thereby	thereby	ADV
easat-6311	30	16	boosting	boost	VERB
easat-6311	30	17	stakeholder	stakeholder	NOUN
easat-6311	30	18	confidence	confidence	NOUN
easat-6311	30	19	.	.	PUNCT
easat-6311	31	1	the	the	DET
easat-6311	31	2	objective	objective	NOUN
easat-6311	31	3	is	be	AUX
easat-6311	31	4	to	to	PART
easat-6311	31	5	ensure	ensure	VERB
easat-6311	31	6	that	that	SCONJ
easat-6311	31	7	financial	financial	ADJ
easat-6311	31	8	statements	statement	NOUN
easat-6311	31	9	are	be	AUX
easat-6311	31	10	free	free	ADJ
easat-6311	31	11	from	from	ADP
easat-6311	31	12	material	material	ADJ
easat-6311	31	13	misstatements	misstatement	NOUN
easat-6311	31	14	[	[	X
easat-6311	31	15	5	5	NUM
easat-6311	31	16	]	]	PUNCT
easat-6311	31	17	.	.	PUNCT
easat-6311	32	1	artificial	artificial	ADJ
easat-6311	32	2	intelligence	intelligence	NOUN
easat-6311	32	3	(	(	PUNCT
easat-6311	32	4	ai	ai	VERB
easat-6311	32	5	)	)	PUNCT
easat-6311	32	6	has	have	VERB
easat-6311	32	7	unique	unique	ADJ
easat-6311	32	8	characteristics	characteristic	NOUN
easat-6311	32	9	,	,	PUNCT
easat-6311	32	10	as	as	SCONJ
easat-6311	32	11	discussed	discuss	VERB
easat-6311	32	12	by	by	ADP
easat-6311	32	13	hasan	hasan	PROPN
easat-6311	33	1	[	[	X
easat-6311	33	2	6	6	NUM
easat-6311	33	3	]	]	PUNCT
easat-6311	33	4	where	where	SCONJ
easat-6311	33	5	machines	machine	NOUN
easat-6311	33	6	or	or	CCONJ
easat-6311	33	7	robots	robot	NOUN
easat-6311	33	8	possess	possess	VERB
easat-6311	33	9	cognitive	cognitive	ADJ
easat-6311	33	10	abilities	ability	NOUN
easat-6311	33	11	to	to	PART
easat-6311	33	12	perceive	perceive	VERB
easat-6311	33	13	,	,	PUNCT
easat-6311	33	14	understand	understand	VERB
easat-6311	33	15	,	,	PUNCT
easat-6311	33	16	and	and	CCONJ
easat-6311	33	17	act	act	VERB
easat-6311	33	18	within	within	ADP
easat-6311	33	19	their	their	PRON
easat-6311	33	20	environment	environment	NOUN
easat-6311	33	21	to	to	PART
easat-6311	33	22	achieve	achieve	VERB
easat-6311	33	23	specific	specific	ADJ
easat-6311	33	24	goals	goal	NOUN
easat-6311	33	25	.	.	PUNCT
easat-6311	34	1	ai	ai	VERB
easat-6311	34	2	is	be	AUX
easat-6311	34	3	designed	design	VERB
easat-6311	34	4	to	to	PART
easat-6311	34	5	replicate	replicate	VERB
easat-6311	34	6	human	human	ADJ
easat-6311	34	7	thinking	thinking	NOUN
easat-6311	34	8	and	and	CCONJ
easat-6311	34	9	aid	aid	NOUN
easat-6311	34	10	in	in	ADP
easat-6311	34	11	decision	decision	NOUN
easat-6311	34	12	-	-	PUNCT
easat-6311	34	13	making	make	VERB
easat-6311	34	14	and	and	CCONJ
easat-6311	34	15	data	datum	NOUN
easat-6311	34	16	analysis	analysis	NOUN
easat-6311	34	17	within	within	ADP
easat-6311	34	18	organizations	organization	NOUN
easat-6311	34	19	[	[	X
easat-6311	34	20	7	7	NUM
easat-6311	34	21	]	]	PUNCT
easat-6311	34	22	.	.	PUNCT
easat-6311	35	1	ai	ai	AUX
easat-6311	35	2	systems	system	NOUN
easat-6311	35	3	can	can	AUX
easat-6311	35	4	adapt	adapt	VERB
easat-6311	35	5	their	their	PRON
easat-6311	35	6	behaviour	behaviour	NOUN
easat-6311	35	7	,	,	PUNCT
easat-6311	35	8	enhancing	enhance	VERB
easat-6311	35	9	organizational	organizational	ADJ
easat-6311	35	10	efficiency	efficiency	NOUN
easat-6311	35	11	and	and	CCONJ
easat-6311	35	12	decision	decision	NOUN
easat-6311	35	13	-	-	PUNCT
easat-6311	35	14	making	make	VERB
easat-6311	35	15	processes	process	NOUN
easat-6311	35	16	.	.	PUNCT
easat-6311	36	1	research	research	NOUN
easat-6311	36	2	on	on	ADP
easat-6311	36	3	ai	ai	NOUN
easat-6311	36	4	in	in	ADP
easat-6311	36	5	auditing	audit	VERB
easat-6311	36	6	,	,	PUNCT
easat-6311	36	7	such	such	ADJ
easat-6311	36	8	as	as	ADP
easat-6311	36	9	that	that	PRON
easat-6311	36	10	by	by	ADP
easat-6311	36	11	aitkazinov	aitkazinov	NOUN
easat-6311	36	12	[	[	X
easat-6311	36	13	8	8	NUM
easat-6311	36	14	]	]	PUNCT
easat-6311	36	15	shows	show	VERB
easat-6311	36	16	its	its	PRON
easat-6311	36	17	transformative	transformative	ADJ
easat-6311	36	18	potential	potential	NOUN
easat-6311	36	19	.	.	PUNCT
easat-6311	37	1	ai	ai	AUX
easat-6311	37	2	can	can	AUX
easat-6311	37	3	improve	improve	VERB
easat-6311	37	4	audit	audit	NOUN
easat-6311	37	5	efficiency	efficiency	NOUN
easat-6311	37	6	,	,	PUNCT
easat-6311	37	7	accuracy	accuracy	NOUN
easat-6311	37	8	,	,	PUNCT
easat-6311	37	9	and	and	CCONJ
easat-6311	37	10	cost	cost	NOUN
easat-6311	37	11	-	-	PUNCT
easat-6311	37	12	effectiveness	effectiveness	NOUN
easat-6311	37	13	by	by	ADP
easat-6311	37	14	analyzing	analyze	VERB
easat-6311	37	15	large	large	ADJ
easat-6311	37	16	datasets	dataset	NOUN
easat-6311	37	17	and	and	CCONJ
easat-6311	37	18	identifying	identify	VERB
easat-6311	37	19	complex	complex	ADJ
easat-6311	37	20	patterns	pattern	NOUN
easat-6311	37	21	,	,	PUNCT
easat-6311	37	22	thereby	thereby	ADV
easat-6311	37	23	reducing	reduce	VERB
easat-6311	37	24	negligence	negligence	NOUN
easat-6311	37	25	risks	risk	NOUN
easat-6311	37	26	and	and	CCONJ
easat-6311	37	27	saving	save	VERB
easat-6311	37	28	time	time	NOUN
easat-6311	37	29	.	.	PUNCT
easat-6311	38	1	2.2	2.2	NUM
easat-6311	38	2	.	.	PUNCT
easat-6311	39	1	audit	audit	NOUN
easat-6311	39	2	negligence	negligence	NOUN
easat-6311	39	3	auditors	auditor	NOUN
easat-6311	39	4	are	be	AUX
easat-6311	39	5	responsible	responsible	ADJ
easat-6311	39	6	for	for	ADP
easat-6311	39	7	ensuring	ensure	VERB
easat-6311	39	8	that	that	SCONJ
easat-6311	39	9	financial	financial	ADJ
easat-6311	39	10	statements	statement	NOUN
easat-6311	39	11	are	be	AUX
easat-6311	39	12	free	free	ADJ
easat-6311	39	13	from	from	ADP
easat-6311	39	14	material	material	ADJ
easat-6311	39	15	misstatements	misstatement	NOUN
easat-6311	39	16	.	.	PUNCT
easat-6311	40	1	auditees	auditee	NOUN
easat-6311	40	2	expect	expect	VERB
easat-6311	40	3	auditors	auditor	NOUN
easat-6311	40	4	to	to	PART
easat-6311	40	5	perform	perform	VERB
easat-6311	40	6	with	with	ADP
easat-6311	40	7	high	high	ADJ
easat-6311	40	8	-	-	PUNCT
easat-6311	40	9	quality	quality	NOUN
easat-6311	40	10	standards	standard	NOUN
easat-6311	40	11	,	,	PUNCT
easat-6311	40	12	but	but	CCONJ
easat-6311	40	13	auditors	auditor	NOUN
easat-6311	40	14	sometimes	sometimes	ADV
easat-6311	40	15	fail	fail	VERB
easat-6311	40	16	to	to	PART
easat-6311	40	17	provide	provide	VERB
easat-6311	40	18	the	the	DET
easat-6311	40	19	correct	correct	ADJ
easat-6311	40	20	opinion	opinion	NOUN
easat-6311	40	21	,	,	PUNCT
easat-6311	40	22	impacting	impact	VERB
easat-6311	40	23	their	their	PRON
easat-6311	40	24	liability	liability	NOUN
easat-6311	40	25	.	.	PUNCT
easat-6311	41	1	liability	liability	NOUN
easat-6311	41	2	judgments	judgment	NOUN
easat-6311	41	3	can	can	AUX
easat-6311	41	4	be	be	AUX
easat-6311	41	5	influenced	influence	VERB
easat-6311	41	6	by	by	ADP
easat-6311	41	7	the	the	DET
easat-6311	41	8	outcomes	outcome	NOUN
easat-6311	41	9	for	for	ADP
easat-6311	41	10	plaintiffs	plaintiff	NOUN
easat-6311	41	11	and	and	CCONJ
easat-6311	41	12	various	various	ADJ
easat-6311	41	13	characteristics	characteristic	NOUN
easat-6311	41	14	of	of	ADP
easat-6311	41	15	the	the	DET
easat-6311	41	16	audit	audit	NOUN
easat-6311	41	17	environment	environment	NOUN
easat-6311	41	18	and	and	CCONJ
easat-6311	41	19	process	process	NOUN
easat-6311	42	1	[	[	X
easat-6311	42	2	9	9	NUM
easat-6311	42	3	]	]	PUNCT
easat-6311	42	4	.	.	PUNCT
easat-6311	43	1	audit	audit	NOUN
easat-6311	43	2	negligence	negligence	NOUN
easat-6311	43	3	,	,	PUNCT
easat-6311	43	4	a	a	DET
easat-6311	43	5	form	form	NOUN
easat-6311	43	6	of	of	ADP
easat-6311	43	7	auditor	auditor	NOUN
easat-6311	43	8	liability	liability	NOUN
easat-6311	43	9	,	,	PUNCT
easat-6311	43	10	is	be	AUX
easat-6311	43	11	categorized	categorize	VERB
easat-6311	43	12	into	into	ADP
easat-6311	43	13	ordinary	ordinary	ADJ
easat-6311	43	14	negligence	negligence	NOUN
easat-6311	43	15	and	and	CCONJ
easat-6311	43	16	gross	gross	ADJ
easat-6311	43	17	negligence	negligence	NOUN
easat-6311	43	18	.	.	PUNCT
easat-6311	44	1	ordinary	ordinary	ADJ
easat-6311	44	2	negligence	negligence	NOUN
easat-6311	44	3	occurs	occur	VERB
easat-6311	44	4	when	when	SCONJ
easat-6311	44	5	someone	someone	PRON
easat-6311	44	6	fails	fail	VERB
easat-6311	44	7	to	to	PART
easat-6311	44	8	exercise	exercise	VERB
easat-6311	44	9	reasonable	reasonable	ADJ
easat-6311	44	10	care	care	NOUN
easat-6311	44	11	,	,	PUNCT
easat-6311	44	12	resulting	result	VERB
easat-6311	44	13	in	in	ADP
easat-6311	44	14	harm	harm	NOUN
easat-6311	44	15	.	.	PUNCT
easat-6311	45	1	for	for	ADP
easat-6311	45	2	example	example	NOUN
easat-6311	45	3	,	,	PUNCT
easat-6311	45	4	if	if	SCONJ
easat-6311	45	5	an	an	DET
easat-6311	45	6	auditor	auditor	NOUN
easat-6311	45	7	misses	miss	VERB
easat-6311	45	8	evidence	evidence	NOUN
easat-6311	45	9	of	of	ADP
easat-6311	45	10	embezzlement	embezzlement	NOUN
easat-6311	45	11	that	that	PRON
easat-6311	45	12	a	a	DET
easat-6311	45	13	prudent	prudent	ADJ
easat-6311	45	14	auditor	auditor	NOUN
easat-6311	45	15	would	would	AUX
easat-6311	45	16	have	have	AUX
easat-6311	45	17	found	find	VERB
easat-6311	45	18	,	,	PUNCT
easat-6311	45	19	this	this	PRON
easat-6311	45	20	constitutes	constitute	VERB
easat-6311	45	21	ordinary	ordinary	ADJ
easat-6311	45	22	negligence	negligence	NOUN
easat-6311	45	23	.	.	PUNCT
easat-6311	46	1	professional	professional	ADJ
easat-6311	46	2	standards	standard	NOUN
easat-6311	46	3	require	require	VERB
easat-6311	46	4	auditors	auditor	NOUN
easat-6311	46	5	to	to	PART
easat-6311	46	6	adhere	adhere	VERB
easat-6311	46	7	to	to	ADP
easat-6311	46	8	certain	certain	ADJ
easat-6311	46	9	guidelines	guideline	NOUN
easat-6311	46	10	,	,	PUNCT
easat-6311	46	11	and	and	CCONJ
easat-6311	46	12	failing	fail	VERB
easat-6311	46	13	to	to	PART
easat-6311	46	14	do	do	VERB
easat-6311	46	15	so	so	ADV
easat-6311	46	16	can	can	AUX
easat-6311	46	17	lead	lead	VERB
easat-6311	46	18	to	to	ADP
easat-6311	46	19	negligence	negligence	NOUN
easat-6311	46	20	.	.	PUNCT
easat-6311	47	1	gross	gross	ADJ
easat-6311	47	2	negligence	negligence	NOUN
easat-6311	47	3	is	be	AUX
easat-6311	47	4	characterized	characterize	VERB
easat-6311	47	5	by	by	ADP
easat-6311	47	6	a	a	DET
easat-6311	47	7	lack	lack	NOUN
easat-6311	47	8	of	of	ADP
easat-6311	47	9	even	even	ADV
easat-6311	47	10	minimal	minimal	ADJ
easat-6311	47	11	care	care	NOUN
easat-6311	47	12	or	or	CCONJ
easat-6311	47	13	reckless	reckless	ADJ
easat-6311	47	14	disregard	disregard	NOUN
easat-6311	47	15	for	for	ADP
easat-6311	47	16	truth	truth	NOUN
easat-6311	47	17	.	.	PUNCT
easat-6311	48	1	this	this	PRON
easat-6311	48	2	occurs	occur	VERB
easat-6311	48	3	when	when	SCONJ
easat-6311	48	4	an	an	DET
easat-6311	48	5	auditor	auditor	NOUN
easat-6311	48	6	issues	issue	VERB
easat-6311	48	7	an	an	DET
easat-6311	48	8	opinion	opinion	NOUN
easat-6311	48	9	on	on	ADP
easat-6311	48	10	financial	financial	ADJ
easat-6311	48	11	statements	statement	NOUN
easat-6311	48	12	while	while	SCONJ
easat-6311	48	13	ignoring	ignore	VERB
easat-6311	48	14	professional	professional	ADJ
easat-6311	48	15	standards	standard	NOUN
easat-6311	48	16	,	,	PUNCT
easat-6311	48	17	demonstrating	demonstrate	VERB
easat-6311	48	18	such	such	DET
easat-6311	48	19	a	a	DET
easat-6311	48	20	lack	lack	NOUN
easat-6311	48	21	of	of	ADP
easat-6311	48	22	due	due	ADJ
easat-6311	48	23	diligence	diligence	NOUN
easat-6311	48	24	that	that	SCONJ
easat-6311	48	25	it	it	PRON
easat-6311	48	26	suggests	suggest	VERB
easat-6311	48	27	an	an	DET
easat-6311	48	28	intention	intention	NOUN
easat-6311	48	29	to	to	PART
easat-6311	48	30	deceive	deceive	VERB
easat-6311	48	31	,	,	PUNCT
easat-6311	48	32	even	even	ADV
easat-6311	48	33	without	without	ADP
easat-6311	48	34	direct	direct	ADJ
easat-6311	48	35	evidence	evidence	NOUN
easat-6311	48	36	of	of	ADP
easat-6311	48	37	intent	intent	NOUN
easat-6311	48	38	[	[	X
easat-6311	48	39	4	4	NUM
easat-6311	48	40	]	]	PUNCT
easat-6311	48	41	.	.	PUNCT
easat-6311	49	1	2.3	2.3	NUM
easat-6311	49	2	.	.	PUNCT
easat-6311	50	1	prior	prior	ADJ
easat-6311	50	2	studies	study	NOUN
easat-6311	50	3	&	&	CCONJ
easat-6311	50	4	hypothesis	hypothesis	NOUN
easat-6311	50	5	development	development	NOUN
easat-6311	50	6	the	the	DET
easat-6311	50	7	implementation	implementation	NOUN
easat-6311	50	8	of	of	ADP
easat-6311	50	9	artificial	artificial	ADJ
easat-6311	50	10	intelligence	intelligence	NOUN
easat-6311	50	11	(	(	PUNCT
easat-6311	50	12	ai	ai	NOUN
easat-6311	50	13	)	)	PUNCT
easat-6311	50	14	in	in	ADP
easat-6311	50	15	audit	audit	NOUN
easat-6311	50	16	practices	practice	NOUN
easat-6311	50	17	enhances	enhance	VERB
easat-6311	50	18	auditors	auditor	NOUN
easat-6311	50	19	'	'	PART
easat-6311	50	20	performance	performance	NOUN
easat-6311	50	21	and	and	CCONJ
easat-6311	50	22	reputation	reputation	NOUN
easat-6311	50	23	by	by	ADP
easat-6311	50	24	assisting	assist	VERB
easat-6311	50	25	in	in	ADP
easat-6311	50	26	decision	decision	NOUN
easat-6311	50	27	-	-	PUNCT
easat-6311	50	28	making	making	NOUN
easat-6311	50	29	,	,	PUNCT
easat-6311	50	30	though	though	SCONJ
easat-6311	50	31	human	human	ADJ
easat-6311	50	32	involvement	involvement	NOUN
easat-6311	50	33	remains	remain	VERB
easat-6311	50	34	crucial	crucial	ADJ
easat-6311	50	35	for	for	ADP
easat-6311	50	36	critical	critical	ADJ
easat-6311	50	37	decisions	decision	NOUN
easat-6311	50	38	that	that	PRON
easat-6311	50	39	ai	ai	VERB
easat-6311	50	40	can	can	AUX
easat-6311	50	41	not	not	PART
easat-6311	50	42	handle	handle	VERB
easat-6311	50	43	[	[	X
easat-6311	50	44	10	10	NUM
easat-6311	50	45	]	]	PUNCT
easat-6311	50	46	.	.	PUNCT
easat-6311	51	1	research	research	NOUN
easat-6311	51	2	shows	show	VERB
easat-6311	51	3	a	a	DET
easat-6311	51	4	positive	positive	ADJ
easat-6311	51	5	correlation	correlation	NOUN
easat-6311	51	6	between	between	ADP
easat-6311	51	7	auditors	auditor	NOUN
easat-6311	51	8	'	'	PART
easat-6311	51	9	proficiency	proficiency	NOUN
easat-6311	51	10	in	in	ADP
easat-6311	51	11	using	use	VERB
easat-6311	51	12	ai	ai	NOUN
easat-6311	51	13	and	and	CCONJ
easat-6311	51	14	their	their	PRON
easat-6311	51	15	ability	ability	NOUN
easat-6311	51	16	to	to	PART
easat-6311	51	17	meet	meet	VERB
easat-6311	51	18	client	client	NOUN
easat-6311	51	19	expectations	expectation	NOUN
easat-6311	51	20	,	,	PUNCT
easat-6311	51	21	with	with	ADP
easat-6311	51	22	auditors	auditor	NOUN
easat-6311	51	23	aged	age	VERB
easat-6311	51	24	40	40	NUM
easat-6311	51	25	and	and	CCONJ
easat-6311	51	26	above	above	ADP
easat-6311	51	27	often	often	ADV
easat-6311	51	28	demonstrating	demonstrate	VERB
easat-6311	51	29	greater	great	ADJ
easat-6311	51	30	ai	ai	NOUN
easat-6311	51	31	proficiency	proficiency	NOUN
easat-6311	51	32	than	than	ADP
easat-6311	51	33	millennial	millennial	ADJ
easat-6311	51	34	auditors	auditor	NOUN
easat-6311	51	35	.	.	PUNCT
easat-6311	52	1	ai	ai	AUX
easat-6311	52	2	also	also	ADV
easat-6311	52	3	plays	play	VERB
easat-6311	52	4	a	a	DET
easat-6311	52	5	significant	significant	ADJ
easat-6311	52	6	role	role	NOUN
easat-6311	52	7	in	in	ADP
easat-6311	52	8	accounting	account	VERB
easat-6311	52	9	by	by	ADP
easat-6311	52	10	automating	automate	VERB
easat-6311	52	11	repetitive	repetitive	ADJ
easat-6311	52	12	tasks	task	NOUN
easat-6311	52	13	like	like	ADP
easat-6311	52	14	data	datum	NOUN
easat-6311	52	15	entry	entry	NOUN
easat-6311	52	16	and	and	CCONJ
easat-6311	52	17	analysis	analysis	NOUN
easat-6311	52	18	,	,	PUNCT
easat-6311	52	19	allowing	allow	VERB
easat-6311	52	20	decision	decision	NOUN
easat-6311	52	21	-	-	PUNCT
easat-6311	52	22	makers	maker	NOUN
easat-6311	52	23	to	to	PART
easat-6311	52	24	focus	focus	VERB
easat-6311	52	25	on	on	ADP
easat-6311	52	26	tasks	task	NOUN
easat-6311	52	27	that	that	PRON
easat-6311	52	28	require	require	VERB
easat-6311	52	29	human	human	ADJ
easat-6311	52	30	judgment	judgment	NOUN
easat-6311	52	31	and	and	CCONJ
easat-6311	52	32	ensuring	ensure	VERB
easat-6311	52	33	that	that	SCONJ
easat-6311	52	34	information	information	NOUN
easat-6311	52	35	is	be	AUX
easat-6311	52	36	accurate	accurate	ADJ
easat-6311	52	37	and	and	CCONJ
easat-6311	52	38	up	up	ADP
easat-6311	52	39	to	to	ADP
easat-6311	52	40	date	date	NOUN
easat-6311	52	41	[	[	X
easat-6311	52	42	11	11	NUM
easat-6311	52	43	]	]	PUNCT
easat-6311	52	44	.	.	PUNCT
easat-6311	53	1	2.4	2.4	NUM
easat-6311	53	2	.	.	PUNCT
easat-6311	53	3	financial	financial	ADJ
easat-6311	53	4	audit	audit	NOUN
easat-6311	53	5	efficiency	efficiency	NOUN
easat-6311	53	6	using	use	VERB
easat-6311	53	7	artificial	artificial	ADJ
easat-6311	53	8	intelligence	intelligence	NOUN
easat-6311	53	9	for	for	ADP
easat-6311	53	10	negligence	negligence	NOUN
easat-6311	53	11	mitigation	mitigation	NOUN
easat-6311	53	12	financial	financial	ADJ
easat-6311	53	13	audits	audits	NOUN
easat-6311	53	14	,	,	PUNCT
easat-6311	53	15	traditionally	traditionally	ADV
easat-6311	53	16	labor	labor	NOUN
easat-6311	53	17	-	-	PUNCT
easat-6311	53	18	intensive	intensive	ADJ
easat-6311	53	19	and	and	CCONJ
easat-6311	53	20	reliant	reliant	ADJ
easat-6311	53	21	on	on	ADP
easat-6311	53	22	sampling	sample	VERB
easat-6311	53	23	,	,	PUNCT
easat-6311	53	24	are	be	AUX
easat-6311	53	25	being	be	AUX
easat-6311	53	26	transformed	transform	VERB
easat-6311	53	27	by	by	ADP
easat-6311	53	28	artificial	artificial	ADJ
easat-6311	53	29	intelligence	intelligence	NOUN
easat-6311	53	30	(	(	PUNCT
easat-6311	53	31	ai	ai	NOUN
easat-6311	53	32	)	)	PUNCT
easat-6311	53	33	,	,	PUNCT
easat-6311	53	34	which	which	PRON
easat-6311	53	35	enhances	enhance	VERB
easat-6311	53	36	both	both	CCONJ
easat-6311	53	37	quality	quality	NOUN
easat-6311	53	38	and	and	CCONJ
easat-6311	53	39	efficiency	efficiency	NOUN
easat-6311	53	40	by	by	ADP
easat-6311	53	41	automating	automate	VERB
easat-6311	53	42	tasks	task	NOUN
easat-6311	53	43	and	and	CCONJ
easat-6311	53	44	detecting	detect	VERB
easat-6311	53	45	anomalies	anomaly	NOUN
easat-6311	53	46	.	.	PUNCT
easat-6311	54	1	lindrianasari	lindrianasari	PROPN
easat-6311	54	2	and	and	CCONJ
easat-6311	54	3	kuncoro	kuncoro	VERB
easat-6311	54	4	[	[	X
easat-6311	54	5	12	12	NUM
easat-6311	54	6	]	]	PUNCT
easat-6311	54	7	found	find	VERB
easat-6311	54	8	in	in	ADP
easat-6311	54	9	their	their	PRON
easat-6311	54	10	study	study	NOUN
easat-6311	54	11	that	that	SCONJ
easat-6311	54	12	the	the	DET
easat-6311	54	13	ability	ability	NOUN
easat-6311	54	14	to	to	PART
easat-6311	54	15	work	work	VERB
easat-6311	54	16	with	with	ADP
easat-6311	54	17	artificial	artificial	ADJ
easat-6311	54	18	intelligence	intelligence	NOUN
easat-6311	54	19	can	can	AUX
easat-6311	54	20	provide	provide	VERB
easat-6311	54	21	a	a	DET
easat-6311	54	22	company	company	NOUN
easat-6311	54	23	with	with	ADP
easat-6311	54	24	a	a	DET
easat-6311	54	25	sustainable	sustainable	ADJ
easat-6311	54	26	competitive	competitive	ADJ
easat-6311	54	27	advantage	advantage	NOUN
easat-6311	54	28	.	.	PUNCT
easat-6311	55	1	this	this	DET
easat-6311	55	2	result	result	NOUN
easat-6311	55	3	is	be	AUX
easat-6311	55	4	in	in	ADP
easat-6311	55	5	line	line	NOUN
easat-6311	55	6	with	with	ADP
easat-6311	55	7	research	research	NOUN
easat-6311	55	8	conducted	conduct	VERB
easat-6311	55	9	by	by	ADP
easat-6311	55	10	hasan	hasan	PROPN
easat-6311	56	1	[	[	X
easat-6311	56	2	6	6	NUM
easat-6311	56	3	]	]	PUNCT
easat-6311	56	4	.	.	PUNCT
easat-6311	57	1	the	the	DET
easat-6311	57	2	findings	finding	NOUN
easat-6311	57	3	of	of	ADP
easat-6311	57	4	this	this	DET
easat-6311	57	5	study	study	NOUN
easat-6311	57	6	indicate	indicate	VERB
easat-6311	57	7	that	that	SCONJ
easat-6311	57	8	artificial	artificial	ADJ
easat-6311	57	9	intelligence	intelligence	NOUN
easat-6311	57	10	capabilities	capability	NOUN
easat-6311	57	11	will	will	AUX
easat-6311	57	12	improve	improve	VERB
easat-6311	57	13	the	the	DET
easat-6311	57	14	quality	quality	NOUN
easat-6311	57	15	of	of	ADP
easat-6311	57	16	auditor	auditor	NOUN
easat-6311	57	17	work	work	NOUN
easat-6311	57	18	.	.	PUNCT
easat-6311	58	1	as	as	SCONJ
easat-6311	58	2	noted	note	VERB
easat-6311	58	3	by	by	ADP
easat-6311	58	4	fedyk	fedyk	NOUN
easat-6311	58	5	,	,	PUNCT
easat-6311	58	6	et	et	PROPN
easat-6311	58	7	al	al	PROPN
easat-6311	58	8	.	.	PUNCT
easat-6311	59	1	[	[	X
easat-6311	59	2	13	13	NUM
easat-6311	59	3	]	]	PUNCT
easat-6311	59	4	audit	audit	NOUN
easat-6311	59	5	firms	firm	NOUN
easat-6311	59	6	,	,	PUNCT
easat-6311	59	7	including	include	VERB
easat-6311	59	8	the	the	DET
easat-6311	59	9	big	big	ADJ
easat-6311	59	10	4	4	NUM
easat-6311	59	11	,	,	PUNCT
easat-6311	59	12	are	be	AUX
easat-6311	59	13	increasingly	increasingly	ADV
easat-6311	59	14	adopting	adopt	VERB
easat-6311	59	15	ai	ai	VERB
easat-6311	59	16	to	to	PART
easat-6311	59	17	improve	improve	VERB
easat-6311	59	18	processes	process	NOUN
easat-6311	59	19	like	like	ADP
easat-6311	59	20	fraud	fraud	NOUN
easat-6311	59	21	detection	detection	NOUN
easat-6311	59	22	and	and	CCONJ
easat-6311	59	23	error	error	NOUN
easat-6311	59	24	reduction	reduction	NOUN
easat-6311	59	25	.	.	PUNCT
easat-6311	60	1	ai	ai	VERB
easat-6311	60	2	's	's	PART
easat-6311	60	3	ability	ability	NOUN
easat-6311	60	4	to	to	PART
easat-6311	60	5	handle	handle	VERB
easat-6311	60	6	repetitive	repetitive	ADJ
easat-6311	60	7	tasks	task	NOUN
easat-6311	60	8	and	and	CCONJ
easat-6311	60	9	provide	provide	VERB
easat-6311	60	10	deeper	deep	ADJ
easat-6311	60	11	insights	insight	NOUN
easat-6311	60	12	allows	allow	VERB
easat-6311	60	13	auditors	auditor	NOUN
easat-6311	60	14	to	to	PART
easat-6311	60	15	focus	focus	VERB
easat-6311	60	16	more	more	ADV
easat-6311	60	17	on	on	ADP
easat-6311	60	18	critical	critical	ADJ
easat-6311	60	19	judgments	judgment	NOUN
easat-6311	60	20	,	,	PUNCT
easat-6311	60	21	significantly	significantly	ADV
easat-6311	60	22	boosting	boost	VERB
easat-6311	60	23	audit	audit	NOUN
easat-6311	60	24	efficiency	efficiency	NOUN
easat-6311	60	25	[	[	X
easat-6311	60	26	14	14	NUM
easat-6311	60	27	]	]	PUNCT
easat-6311	60	28	.	.	PUNCT
easat-6311	61	1	research	research	NOUN
easat-6311	61	2	by	by	ADP
easat-6311	61	3	pwc	pwc	PROPN
easat-6311	61	4	and	and	CCONJ
easat-6311	61	5	deloitte	deloitte	VERB
easat-6311	61	6	[	[	X
easat-6311	61	7	15	15	NUM
easat-6311	61	8	]	]	X
easat-6311	61	9	highlights	highlight	NOUN
easat-6311	61	10	ai	ai	VERB
easat-6311	61	11	's	's	PART
easat-6311	61	12	benefits	benefit	NOUN
easat-6311	61	13	,	,	PUNCT
easat-6311	61	14	including	include	VERB
easat-6311	61	15	reducing	reduce	VERB
easat-6311	61	16	audit	audit	NOUN
easat-6311	61	17	time	time	NOUN
easat-6311	61	18	by	by	ADP
easat-6311	61	19	up	up	ADP
easat-6311	61	20	to	to	PART
easat-6311	61	21	40	40	NUM
easat-6311	61	22	%	%	NOUN
easat-6311	61	23	,	,	PUNCT
easat-6311	61	24	improving	improve	VERB
easat-6311	61	25	sample	sample	NOUN
easat-6311	61	26	accuracy	accuracy	NOUN
easat-6311	61	27	,	,	PUNCT
easat-6311	61	28	automating	automate	VERB
easat-6311	61	29	tasks	task	NOUN
easat-6311	61	30	,	,	PUNCT
easat-6311	61	31	and	and	CCONJ
easat-6311	61	32	enhancing	enhance	VERB
easat-6311	61	33	fraud	fraud	NOUN
easat-6311	61	34	detection	detection	NOUN
easat-6311	61	35	and	and	CCONJ
easat-6311	61	36	risk	risk	NOUN
easat-6311	61	37	assessments	assessment	NOUN
easat-6311	61	38	.	.	PUNCT
easat-6311	62	1	ai	ai	AUX
easat-6311	62	2	not	not	PART
easat-6311	62	3	only	only	ADV
easat-6311	62	4	saves	save	VERB
easat-6311	62	5	time	time	NOUN
easat-6311	62	6	and	and	CCONJ
easat-6311	62	7	effort	effort	NOUN
easat-6311	62	8	but	but	CCONJ
easat-6311	62	9	also	also	ADV
easat-6311	62	10	allows	allow	VERB
easat-6311	62	11	accounting	accounting	NOUN
easat-6311	62	12	professionals	professional	NOUN
easat-6311	62	13	to	to	PART
easat-6311	62	14	concentrate	concentrate	VERB
easat-6311	62	15	on	on	ADP
easat-6311	62	16	broader	broad	ADJ
easat-6311	62	17	business	business	NOUN
easat-6311	62	18	objectives	objective	NOUN
easat-6311	62	19	[	[	X
easat-6311	62	20	16	16	NUM
easat-6311	62	21	]	]	PUNCT
easat-6311	62	22	.	.	PUNCT
easat-6311	63	1	1439	1439	NUM
easat-6311	63	2	edelweiss	edelweiss	PROPN
easat-6311	63	3	applied	apply	VERB
easat-6311	63	4	science	science	NOUN
easat-6311	63	5	and	and	CCONJ
easat-6311	63	6	technology	technology	NOUN
easat-6311	63	7	issn	issn	PROPN
easat-6311	63	8	:	:	PUNCT
easat-6311	63	9	2576	2576	NUM
easat-6311	63	10	-	-	SYM
easat-6311	63	11	8484	8484	NUM
easat-6311	63	12	vol	vol	NOUN
easat-6311	63	13	.	.	PROPN
easat-6311	64	1	9	9	NUM
easat-6311	64	2	,	,	PUNCT
easat-6311	64	3	no	no	INTJ
easat-6311	64	4	.	.	NOUN
easat-6311	64	5	4	4	NUM
easat-6311	64	6	:	:	SYM
easat-6311	64	7	1437	1437	NUM
easat-6311	64	8	-	-	SYM
easat-6311	64	9	1446	1446	NUM
easat-6311	64	10	,	,	PUNCT
easat-6311	64	11	2025	2025	NUM
easat-6311	64	12	doi	doi	NOUN
easat-6311	64	13	:	:	PUNCT
easat-6311	64	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	64	15	©	©	PROPN
easat-6311	64	16	2025	2025	NUM
easat-6311	64	17	by	by	ADP
easat-6311	64	18	the	the	DET
easat-6311	64	19	authors	author	NOUN
easat-6311	64	20	;	;	PUNCT
easat-6311	64	21	licensee	licensee	PROPN
easat-6311	64	22	learning	learning	NOUN
easat-6311	64	23	gate	gate	NOUN
easat-6311	64	24	based	base	VERB
easat-6311	64	25	on	on	ADP
easat-6311	64	26	the	the	DET
easat-6311	64	27	literature	literature	NOUN
easat-6311	64	28	review	review	NOUN
easat-6311	64	29	explained	explain	VERB
easat-6311	64	30	above	above	ADV
easat-6311	64	31	,	,	PUNCT
easat-6311	64	32	the	the	DET
easat-6311	64	33	hypotheses	hypothesis	NOUN
easat-6311	64	34	of	of	ADP
easat-6311	64	35	this	this	DET
easat-6311	64	36	research	research	NOUN
easat-6311	64	37	are	be	AUX
easat-6311	64	38	:	:	PUNCT
easat-6311	64	39	h1	h1	PROPN
easat-6311	64	40	:	:	PUNCT
easat-6311	64	41	the	the	DET
easat-6311	64	42	use	use	NOUN
easat-6311	64	43	of	of	ADP
easat-6311	64	44	ai	ai	NOUN
easat-6311	64	45	in	in	ADP
easat-6311	64	46	financial	financial	ADJ
easat-6311	64	47	audit	audit	NOUN
easat-6311	64	48	has	have	VERB
easat-6311	64	49	a	a	DET
easat-6311	64	50	positive	positive	ADJ
easat-6311	64	51	impact	impact	NOUN
easat-6311	64	52	on	on	ADP
easat-6311	64	53	audit	audit	NOUN
easat-6311	64	54	quality	quality	NOUN
easat-6311	64	55	.	.	PUNCT
easat-6311	65	1	2.5	2.5	NUM
easat-6311	65	2	.	.	PUNCT
easat-6311	66	1	artificial	artificial	ADJ
easat-6311	66	2	intelligence	intelligence	NOUN
easat-6311	66	3	for	for	ADP
easat-6311	66	4	identifying	identify	VERB
easat-6311	66	5	potential	potential	ADJ
easat-6311	66	6	fraud	fraud	NOUN
easat-6311	66	7	artificial	artificial	ADJ
easat-6311	66	8	intelligence	intelligence	NOUN
easat-6311	66	9	(	(	PUNCT
easat-6311	66	10	ai	ai	NOUN
easat-6311	66	11	)	)	PUNCT
easat-6311	66	12	has	have	AUX
easat-6311	66	13	become	become	VERB
easat-6311	66	14	a	a	DET
easat-6311	66	15	crucial	crucial	ADJ
easat-6311	66	16	tool	tool	NOUN
easat-6311	66	17	for	for	ADP
easat-6311	66	18	near	near	ADP
easat-6311	66	19	real	real	ADJ
easat-6311	66	20	-	-	PUNCT
easat-6311	66	21	time	time	NOUN
easat-6311	66	22	fraud	fraud	NOUN
easat-6311	66	23	detection	detection	NOUN
easat-6311	66	24	by	by	ADP
easat-6311	66	25	analyzing	analyze	VERB
easat-6311	66	26	large	large	ADJ
easat-6311	66	27	datasets	dataset	NOUN
easat-6311	66	28	to	to	PART
easat-6311	66	29	identify	identify	VERB
easat-6311	66	30	trends	trend	NOUN
easat-6311	66	31	and	and	CCONJ
easat-6311	66	32	detect	detect	VERB
easat-6311	66	33	fraudulent	fraudulent	ADJ
easat-6311	66	34	transactions	transaction	NOUN
easat-6311	66	35	[	[	X
easat-6311	66	36	17	17	NUM
easat-6311	66	37	]	]	PUNCT
easat-6311	66	38	.	.	PUNCT
easat-6311	67	1	ai	ai	PROPN
easat-6311	67	2	's	's	PART
easat-6311	67	3	impact	impact	NOUN
easat-6311	67	4	is	be	AUX
easat-6311	67	5	most	most	ADV
easat-6311	67	6	significant	significant	ADJ
easat-6311	67	7	in	in	ADP
easat-6311	67	8	areas	area	NOUN
easat-6311	67	9	like	like	ADP
easat-6311	67	10	fraud	fraud	NOUN
easat-6311	67	11	prevention	prevention	NOUN
easat-6311	67	12	,	,	PUNCT
easat-6311	67	13	risk	risk	NOUN
easat-6311	67	14	assessment	assessment	NOUN
easat-6311	67	15	,	,	PUNCT
easat-6311	67	16	money	money	NOUN
easat-6311	67	17	laundering	laundering	NOUN
easat-6311	67	18	detection	detection	NOUN
easat-6311	67	19	,	,	PUNCT
easat-6311	67	20	bank	bank	NOUN
easat-6311	67	21	secrecy	secrecy	NOUN
easat-6311	67	22	,	,	PUNCT
easat-6311	67	23	and	and	CCONJ
easat-6311	67	24	cybersecurity	cybersecurity	NOUN
easat-6311	67	25	,	,	PUNCT
easat-6311	67	26	as	as	SCONJ
easat-6311	67	27	it	it	PRON
easat-6311	67	28	can	can	AUX
easat-6311	67	29	handle	handle	VERB
easat-6311	67	30	diverse	diverse	ADJ
easat-6311	67	31	data	datum	NOUN
easat-6311	67	32	formats	format	NOUN
easat-6311	67	33	and	and	CCONJ
easat-6311	67	34	analyze	analyze	VERB
easat-6311	67	35	leases	lease	NOUN
easat-6311	67	36	,	,	PUNCT
easat-6311	67	37	contracts	contract	NOUN
easat-6311	67	38	,	,	PUNCT
easat-6311	67	39	and	and	CCONJ
easat-6311	67	40	network	network	NOUN
easat-6311	67	41	scans	scan	NOUN
easat-6311	67	42	[	[	X
easat-6311	67	43	13	13	NUM
easat-6311	67	44	]	]	PUNCT
easat-6311	67	45	.	.	PUNCT
easat-6311	68	1	ai	ai	AUX
easat-6311	68	2	enhances	enhance	NOUN
easat-6311	68	3	fraud	fraud	NOUN
easat-6311	68	4	detection	detection	NOUN
easat-6311	68	5	accuracy	accuracy	NOUN
easat-6311	68	6	,	,	PUNCT
easat-6311	68	7	reduces	reduce	VERB
easat-6311	68	8	human	human	ADJ
easat-6311	68	9	error	error	NOUN
easat-6311	68	10	,	,	PUNCT
easat-6311	68	11	and	and	CCONJ
easat-6311	68	12	provides	provide	VERB
easat-6311	68	13	objective	objective	ADJ
easat-6311	68	14	analyses	analysis	NOUN
easat-6311	68	15	,	,	PUNCT
easat-6311	68	16	with	with	ADP
easat-6311	68	17	the	the	DET
easat-6311	68	18	ability	ability	NOUN
easat-6311	68	19	to	to	PART
easat-6311	68	20	predict	predict	VERB
easat-6311	68	21	fraud	fraud	NOUN
easat-6311	68	22	,	,	PUNCT
easat-6311	68	23	not	not	PART
easat-6311	68	24	just	just	ADV
easat-6311	68	25	detect	detect	VERB
easat-6311	68	26	it	it	PRON
easat-6311	68	27	supriadi	supriadi	VERB
easat-6311	69	1	[	[	X
easat-6311	69	2	18	18	NUM
easat-6311	69	3	]	]	PUNCT
easat-6311	69	4	.	.	PUNCT
easat-6311	70	1	advanced	advanced	ADJ
easat-6311	70	2	analytics	analytic	NOUN
easat-6311	70	3	in	in	ADP
easat-6311	70	4	ai	ai	VERB
easat-6311	70	5	allow	allow	VERB
easat-6311	70	6	for	for	ADP
easat-6311	70	7	proactive	proactive	ADJ
easat-6311	70	8	fraud	fraud	NOUN
easat-6311	70	9	detection	detection	NOUN
easat-6311	70	10	by	by	ADP
easat-6311	70	11	examining	examine	VERB
easat-6311	70	12	client	client	NOUN
easat-6311	70	13	behaviour	behaviour	NOUN
easat-6311	70	14	and	and	CCONJ
easat-6311	70	15	communication	communication	NOUN
easat-6311	70	16	patterns	pattern	NOUN
easat-6311	70	17	,	,	PUNCT
easat-6311	70	18	identifying	identify	VERB
easat-6311	70	19	potential	potential	ADJ
easat-6311	70	20	frauds	fraud	NOUN
easat-6311	70	21	like	like	ADP
easat-6311	70	22	identity	identity	NOUN
easat-6311	70	23	theft	theft	NOUN
easat-6311	70	24	and	and	CCONJ
easat-6311	70	25	phishing	phishe	VERB
easat-6311	70	26	attempts	attempt	NOUN
easat-6311	70	27	before	before	SCONJ
easat-6311	70	28	they	they	PRON
easat-6311	70	29	result	result	VERB
easat-6311	70	30	in	in	ADP
easat-6311	70	31	losses	loss	NOUN
easat-6311	70	32	.	.	PUNCT
easat-6311	71	1	ai	ai	VERB
easat-6311	71	2	's	's	PART
easat-6311	71	3	adaptive	adaptive	ADJ
easat-6311	71	4	learning	learning	NOUN
easat-6311	71	5	algorithms	algorithm	NOUN
easat-6311	71	6	continuously	continuously	ADV
easat-6311	71	7	improve	improve	VERB
easat-6311	71	8	,	,	PUNCT
easat-6311	71	9	staying	stay	VERB
easat-6311	71	10	ahead	ahead	ADV
easat-6311	71	11	of	of	ADP
easat-6311	71	12	evolving	evolve	VERB
easat-6311	71	13	fraud	fraud	NOUN
easat-6311	71	14	schemes	scheme	NOUN
easat-6311	71	15	[	[	X
easat-6311	71	16	19	19	NUM
easat-6311	71	17	]	]	PUNCT
easat-6311	71	18	.	.	PUNCT
easat-6311	72	1	the	the	DET
easat-6311	72	2	integration	integration	NOUN
easat-6311	72	3	of	of	ADP
easat-6311	72	4	ai	ai	VERB
easat-6311	72	5	in	in	ADP
easat-6311	72	6	fraud	fraud	NOUN
easat-6311	72	7	detection	detection	NOUN
easat-6311	72	8	has	have	AUX
easat-6311	72	9	transformed	transform	VERB
easat-6311	72	10	the	the	DET
easat-6311	72	11	ability	ability	NOUN
easat-6311	72	12	to	to	PART
easat-6311	72	13	handle	handle	VERB
easat-6311	72	14	fraudulent	fraudulent	ADJ
easat-6311	72	15	schemes	scheme	NOUN
easat-6311	72	16	across	across	ADP
easat-6311	72	17	industries	industry	NOUN
easat-6311	72	18	,	,	PUNCT
easat-6311	72	19	utilizing	utilize	VERB
easat-6311	72	20	dynamic	dynamic	ADJ
easat-6311	72	21	and	and	CCONJ
easat-6311	72	22	adaptive	adaptive	ADJ
easat-6311	72	23	methods	method	NOUN
easat-6311	72	24	to	to	PART
easat-6311	72	25	analyze	analyze	VERB
easat-6311	72	26	large	large	ADJ
easat-6311	72	27	datasets	dataset	NOUN
easat-6311	72	28	and	and	CCONJ
easat-6311	72	29	identify	identify	VERB
easat-6311	72	30	complex	complex	ADJ
easat-6311	72	31	patterns	pattern	NOUN
easat-6311	72	32	and	and	CCONJ
easat-6311	72	33	anomalies	anomaly	NOUN
easat-6311	72	34	.	.	PUNCT
easat-6311	73	1	techniques	technique	NOUN
easat-6311	73	2	range	range	VERB
easat-6311	73	3	from	from	ADP
easat-6311	73	4	deep	deep	ADJ
easat-6311	73	5	learning	learning	NOUN
easat-6311	73	6	architectures	architecture	NOUN
easat-6311	73	7	,	,	PUNCT
easat-6311	73	8	such	such	ADJ
easat-6311	73	9	as	as	ADP
easat-6311	73	10	neural	neural	ADJ
easat-6311	73	11	networks	network	NOUN
easat-6311	73	12	,	,	PUNCT
easat-6311	73	13	to	to	ADP
easat-6311	73	14	machine	machine	NOUN
easat-6311	73	15	learning	learning	NOUN
easat-6311	73	16	algorithms	algorithm	NOUN
easat-6311	73	17	involving	involve	VERB
easat-6311	73	18	supervised	supervised	ADJ
easat-6311	73	19	and	and	CCONJ
easat-6311	73	20	unsupervised	unsupervised	ADJ
easat-6311	73	21	learning	learning	NOUN
easat-6311	73	22	[	[	X
easat-6311	73	23	20	20	NUM
easat-6311	73	24	]	]	PUNCT
easat-6311	73	25	.	.	PUNCT
easat-6311	74	1	h2	h2	PROPN
easat-6311	74	2	:	:	PUNCT
easat-6311	74	3	the	the	DET
easat-6311	74	4	use	use	NOUN
easat-6311	74	5	of	of	ADP
easat-6311	74	6	ai	ai	NOUN
easat-6311	74	7	in	in	ADP
easat-6311	74	8	financial	financial	ADJ
easat-6311	74	9	audit	audit	NOUN
easat-6311	74	10	has	have	VERB
easat-6311	74	11	a	a	DET
easat-6311	74	12	positive	positive	ADJ
easat-6311	74	13	impact	impact	NOUN
easat-6311	74	14	on	on	ADP
easat-6311	74	15	fraud	fraud	NOUN
easat-6311	74	16	detection	detection	NOUN
easat-6311	74	17	.	.	PUNCT
easat-6311	75	1	2.6	2.6	NUM
easat-6311	75	2	.	.	PUNCT
easat-6311	76	1	millenials	millenial	NOUN
easat-6311	76	2	proficiency	proficiency	NOUN
easat-6311	76	3	using	use	VERB
easat-6311	76	4	ai	ai	VERB
easat-6311	76	5	to	to	PART
easat-6311	76	6	detect	detect	VERB
easat-6311	76	7	fraud	fraud	NOUN
easat-6311	76	8	as	as	ADP
easat-6311	76	9	technology	technology	NOUN
easat-6311	76	10	advances	advance	NOUN
easat-6311	76	11	,	,	PUNCT
easat-6311	76	12	the	the	DET
easat-6311	76	13	integration	integration	NOUN
easat-6311	76	14	of	of	ADP
easat-6311	76	15	artificial	artificial	ADJ
easat-6311	76	16	intelligence	intelligence	NOUN
easat-6311	76	17	(	(	PUNCT
easat-6311	76	18	ai	ai	NOUN
easat-6311	76	19	)	)	PUNCT
easat-6311	76	20	in	in	ADP
easat-6311	76	21	various	various	ADJ
easat-6311	76	22	fields	field	NOUN
easat-6311	76	23	,	,	PUNCT
easat-6311	76	24	particularly	particularly	ADV
easat-6311	76	25	fraud	fraud	NOUN
easat-6311	76	26	detection	detection	NOUN
easat-6311	76	27	,	,	PUNCT
easat-6311	76	28	has	have	AUX
easat-6311	76	29	gained	gain	VERB
easat-6311	76	30	significant	significant	ADJ
easat-6311	76	31	attention	attention	NOUN
easat-6311	76	32	.	.	PUNCT
easat-6311	77	1	millennials	millennial	NOUN
easat-6311	77	2	,	,	PUNCT
easat-6311	77	3	who	who	PRON
easat-6311	77	4	have	have	AUX
easat-6311	77	5	grown	grow	VERB
easat-6311	77	6	up	up	ADP
easat-6311	77	7	in	in	ADP
easat-6311	77	8	a	a	DET
easat-6311	77	9	digitally	digitally	ADV
easat-6311	77	10	connected	connect	VERB
easat-6311	77	11	world	world	NOUN
easat-6311	77	12	,	,	PUNCT
easat-6311	77	13	are	be	AUX
easat-6311	77	14	seen	see	VERB
easat-6311	77	15	as	as	ADP
easat-6311	77	16	particularly	particularly	ADV
easat-6311	77	17	skilled	skilled	ADJ
easat-6311	77	18	in	in	ADP
easat-6311	77	19	utilizing	utilize	VERB
easat-6311	77	20	ai	ai	VERB
easat-6311	77	21	technologies	technology	NOUN
easat-6311	77	22	.	.	PUNCT
easat-6311	78	1	ai	ai	AUX
easat-6311	78	2	encompasses	encompass	VERB
easat-6311	78	3	computer	computer	NOUN
easat-6311	78	4	programs	program	NOUN
easat-6311	78	5	that	that	PRON
easat-6311	78	6	perform	perform	VERB
easat-6311	78	7	tasks	task	NOUN
easat-6311	78	8	requiring	require	VERB
easat-6311	78	9	human	human	ADJ
easat-6311	78	10	intelligence	intelligence	NOUN
easat-6311	78	11	,	,	PUNCT
easat-6311	78	12	and	and	CCONJ
easat-6311	78	13	millennials	millennial	NOUN
easat-6311	78	14	,	,	PUNCT
easat-6311	78	15	characterized	characterize	VERB
easat-6311	78	16	by	by	ADP
easat-6311	78	17	their	their	PRON
easat-6311	78	18	distinct	distinct	ADJ
easat-6311	78	19	ideals	ideal	NOUN
easat-6311	78	20	,	,	PUNCT
easat-6311	78	21	experiences	experience	NOUN
easat-6311	78	22	,	,	PUNCT
easat-6311	78	23	and	and	CCONJ
easat-6311	78	24	adaptability	adaptability	NOUN
easat-6311	78	25	to	to	ADP
easat-6311	78	26	technology	technology	NOUN
easat-6311	78	27	,	,	PUNCT
easat-6311	78	28	are	be	AUX
easat-6311	78	29	inclined	incline	VERB
easat-6311	78	30	to	to	PART
easat-6311	78	31	incorporate	incorporate	VERB
easat-6311	78	32	ai	ai	NOUN
easat-6311	78	33	into	into	ADP
easat-6311	78	34	their	their	PRON
easat-6311	78	35	daily	daily	ADJ
easat-6311	78	36	lives	life	NOUN
easat-6311	78	37	[	[	X
easat-6311	78	38	21	21	NUM
easat-6311	78	39	]	]	PUNCT
easat-6311	78	40	.	.	PUNCT
easat-6311	79	1	ai	ai	PROPN
easat-6311	79	2	has	have	AUX
easat-6311	79	3	developed	develop	VERB
easat-6311	79	4	to	to	PART
easat-6311	79	5	solve	solve	VERB
easat-6311	79	6	problems	problem	NOUN
easat-6311	79	7	,	,	PUNCT
easat-6311	79	8	streamline	streamline	VERB
easat-6311	79	9	tasks	task	NOUN
easat-6311	79	10	,	,	PUNCT
easat-6311	79	11	and	and	CCONJ
easat-6311	79	12	provide	provide	VERB
easat-6311	79	13	information	information	NOUN
easat-6311	79	14	rapidly	rapidly	ADV
easat-6311	79	15	,	,	PUNCT
easat-6311	79	16	enhancing	enhance	VERB
easat-6311	79	17	flexibility	flexibility	NOUN
easat-6311	79	18	and	and	CCONJ
easat-6311	79	19	problem	problem	NOUN
easat-6311	79	20	-	-	PUNCT
easat-6311	79	21	solving	solve	VERB
easat-6311	79	22	abilities	ability	NOUN
easat-6311	79	23	[	[	X
easat-6311	79	24	22	22	NUM
easat-6311	79	25	]	]	PUNCT
easat-6311	79	26	.	.	PUNCT
easat-6311	80	1	it	it	PRON
easat-6311	80	2	is	be	AUX
easat-6311	80	3	widely	widely	ADV
easat-6311	80	4	used	use	VERB
easat-6311	80	5	in	in	ADP
easat-6311	80	6	risk	risk	NOUN
easat-6311	80	7	management	management	NOUN
easat-6311	80	8	for	for	ADP
easat-6311	80	9	predictive	predictive	ADJ
easat-6311	80	10	analytics	analytic	NOUN
easat-6311	80	11	,	,	PUNCT
easat-6311	80	12	forecasting	forecast	VERB
easat-6311	80	13	future	future	ADJ
easat-6311	80	14	events	event	NOUN
easat-6311	80	15	based	base	VERB
easat-6311	80	16	on	on	ADP
easat-6311	80	17	historical	historical	ADJ
easat-6311	80	18	data	datum	NOUN
easat-6311	80	19	[	[	X
easat-6311	80	20	23	23	NUM
easat-6311	80	21	]	]	PUNCT
easat-6311	80	22	.	.	PUNCT
easat-6311	81	1	with	with	ADP
easat-6311	81	2	advancements	advancement	NOUN
easat-6311	81	3	in	in	ADP
easat-6311	81	4	ai	ai	NOUN
easat-6311	81	5	,	,	PUNCT
easat-6311	81	6	accounting	accounting	NOUN
easat-6311	81	7	professionals	professional	NOUN
easat-6311	81	8	are	be	AUX
easat-6311	81	9	shifting	shift	VERB
easat-6311	81	10	focus	focus	NOUN
easat-6311	81	11	to	to	ADP
easat-6311	81	12	higher	high	ADJ
easat-6311	81	13	-	-	PUNCT
easat-6311	81	14	value	value	NOUN
easat-6311	81	15	tasks	task	NOUN
easat-6311	81	16	such	such	ADJ
easat-6311	81	17	as	as	ADP
easat-6311	81	18	analysis	analysis	NOUN
easat-6311	81	19	,	,	PUNCT
easat-6311	81	20	decision	decision	NOUN
easat-6311	81	21	-	-	PUNCT
easat-6311	81	22	making	making	NOUN
easat-6311	81	23	,	,	PUNCT
easat-6311	81	24	and	and	CCONJ
easat-6311	81	25	strategy	strategy	NOUN
easat-6311	81	26	formulation	formulation	NOUN
easat-6311	81	27	[	[	X
easat-6311	81	28	24	24	NUM
easat-6311	81	29	]	]	PUNCT
easat-6311	81	30	.	.	PUNCT
easat-6311	82	1	millennials	millennial	NOUN
easat-6311	82	2	’	'	PUNCT
easat-6311	82	3	comfort	comfort	NOUN
easat-6311	82	4	with	with	ADP
easat-6311	82	5	digital	digital	ADJ
easat-6311	82	6	tools	tool	NOUN
easat-6311	82	7	enables	enable	VERB
easat-6311	82	8	them	they	PRON
easat-6311	82	9	to	to	PART
easat-6311	82	10	quickly	quickly	ADV
easat-6311	82	11	adapt	adapt	VERB
easat-6311	82	12	to	to	ADP
easat-6311	82	13	these	these	DET
easat-6311	82	14	technological	technological	ADJ
easat-6311	82	15	changes	change	NOUN
easat-6311	82	16	,	,	PUNCT
easat-6311	82	17	enhancing	enhance	VERB
easat-6311	82	18	their	their	PRON
easat-6311	82	19	ability	ability	NOUN
easat-6311	82	20	to	to	PART
easat-6311	82	21	integrate	integrate	VERB
easat-6311	82	22	ai	ai	VERB
easat-6311	82	23	into	into	ADP
easat-6311	82	24	workflows	workflow	NOUN
easat-6311	82	25	for	for	ADP
easat-6311	82	26	improved	improved	ADJ
easat-6311	82	27	fraud	fraud	NOUN
easat-6311	82	28	detection	detection	NOUN
easat-6311	82	29	.	.	PUNCT
easat-6311	83	1	h3	h3	NOUN
easat-6311	83	2	:	:	PUNCT
easat-6311	83	3	millennials	millennial	NOUN
easat-6311	83	4	external	external	ADJ
easat-6311	83	5	auditor	auditor	NOUN
easat-6311	83	6	are	be	AUX
easat-6311	83	7	more	more	ADV
easat-6311	83	8	proficient	proficient	ADJ
easat-6311	83	9	in	in	ADP
easat-6311	83	10	using	use	VERB
easat-6311	83	11	ai	ai	VERB
easat-6311	83	12	to	to	PART
easat-6311	83	13	detect	detect	VERB
easat-6311	83	14	fraud	fraud	NOUN
easat-6311	83	15	compared	compare	VERB
easat-6311	83	16	to	to	ADP
easat-6311	83	17	non	non	ADJ
easat-6311	83	18	-	-	ADJ
easat-6311	83	19	millennial	millennial	ADJ
easat-6311	83	20	generation	generation	NOUN
easat-6311	83	21	.	.	PUNCT
easat-6311	84	1	2.7	2.7	NUM
easat-6311	84	2	.	.	PUNCT
easat-6311	84	3	millennials	millennial	NOUN
easat-6311	84	4	using	use	VERB
easat-6311	84	5	ai	ai	VERB
easat-6311	84	6	to	to	PART
easat-6311	84	7	improve	improve	VERB
easat-6311	84	8	quality	quality	NOUN
easat-6311	84	9	of	of	ADP
easat-6311	84	10	audit	audit	NOUN
easat-6311	84	11	in	in	ADP
easat-6311	84	12	an	an	DET
easat-6311	84	13	era	era	NOUN
easat-6311	84	14	of	of	ADP
easat-6311	84	15	rapid	rapid	ADJ
easat-6311	84	16	technological	technological	ADJ
easat-6311	84	17	advancements	advancement	NOUN
easat-6311	84	18	,	,	PUNCT
easat-6311	84	19	the	the	DET
easat-6311	84	20	integration	integration	NOUN
easat-6311	84	21	of	of	ADP
easat-6311	84	22	artificial	artificial	ADJ
easat-6311	84	23	intelligence	intelligence	NOUN
easat-6311	84	24	(	(	PUNCT
easat-6311	84	25	ai	ai	NOUN
easat-6311	84	26	)	)	PUNCT
easat-6311	84	27	into	into	ADP
easat-6311	84	28	auditing	auditing	NOUN
easat-6311	84	29	practices	practice	NOUN
easat-6311	84	30	has	have	AUX
easat-6311	84	31	become	become	VERB
easat-6311	84	32	a	a	DET
easat-6311	84	33	significant	significant	ADJ
easat-6311	84	34	development	development	NOUN
easat-6311	84	35	.	.	PUNCT
easat-6311	85	1	millennials	millennial	NOUN
easat-6311	85	2	,	,	PUNCT
easat-6311	85	3	who	who	PRON
easat-6311	85	4	are	be	AUX
easat-6311	85	5	more	more	ADV
easat-6311	85	6	adept	adept	ADJ
easat-6311	85	7	at	at	ADP
easat-6311	85	8	using	use	VERB
easat-6311	85	9	digital	digital	ADJ
easat-6311	85	10	tools	tool	NOUN
easat-6311	85	11	,	,	PUNCT
easat-6311	85	12	are	be	AUX
easat-6311	85	13	particularly	particularly	ADV
easat-6311	85	14	well	well	ADV
easat-6311	85	15	-	-	PUNCT
easat-6311	85	16	positioned	position	VERB
easat-6311	85	17	to	to	PART
easat-6311	85	18	enhance	enhance	VERB
easat-6311	85	19	audit	audit	NOUN
easat-6311	85	20	quality	quality	NOUN
easat-6311	85	21	through	through	ADP
easat-6311	85	22	the	the	DET
easat-6311	85	23	application	application	NOUN
easat-6311	85	24	of	of	ADP
easat-6311	85	25	ai	ai	NOUN
easat-6311	85	26	,	,	PUNCT
easat-6311	85	27	compared	compare	VERB
easat-6311	85	28	to	to	ADP
easat-6311	85	29	their	their	PRON
easat-6311	85	30	non	non	ADJ
easat-6311	85	31	-	-	ADJ
easat-6311	85	32	millennial	millennial	ADJ
easat-6311	85	33	counterparts	counterpart	NOUN
easat-6311	85	34	[	[	X
easat-6311	85	35	25	25	NUM
easat-6311	85	36	]	]	PUNCT
easat-6311	85	37	.	.	PUNCT
easat-6311	86	1	ai	ai	PROPN
easat-6311	86	2	helps	help	VERB
easat-6311	86	3	millennials	millennial	NOUN
easat-6311	86	4	in	in	ADP
easat-6311	86	5	their	their	PRON
easat-6311	86	6	daily	daily	ADJ
easat-6311	86	7	routines	routine	NOUN
easat-6311	86	8	and	and	CCONJ
easat-6311	86	9	satisfies	satisfy	VERB
easat-6311	86	10	their	their	PRON
easat-6311	86	11	curiosity	curiosity	NOUN
easat-6311	86	12	about	about	ADP
easat-6311	86	13	its	its	PRON
easat-6311	86	14	future	future	ADJ
easat-6311	86	15	development	development	NOUN
easat-6311	86	16	.	.	PUNCT
easat-6311	87	1	millennials	millennial	NOUN
easat-6311	87	2	use	use	VERB
easat-6311	87	3	ai	ai	VERB
easat-6311	87	4	in	in	ADP
easat-6311	87	5	specific	specific	ADJ
easat-6311	87	6	situations	situation	NOUN
easat-6311	87	7	,	,	PUNCT
easat-6311	87	8	depending	depend	VERB
easat-6311	87	9	on	on	ADP
easat-6311	87	10	their	their	PRON
easat-6311	87	11	needs	need	NOUN
easat-6311	87	12	and	and	CCONJ
easat-6311	87	13	preferences	preference	NOUN
easat-6311	87	14	[	[	X
easat-6311	87	15	26	26	NUM
easat-6311	87	16	]	]	PUNCT
easat-6311	87	17	.	.	PUNCT
easat-6311	88	1	research	research	NOUN
easat-6311	88	2	suggests	suggest	VERB
easat-6311	88	3	that	that	SCONJ
easat-6311	88	4	ai	ai	VERB
easat-6311	88	5	and	and	CCONJ
easat-6311	88	6	other	other	ADJ
easat-6311	88	7	disruptive	disruptive	ADJ
easat-6311	88	8	technologies	technology	NOUN
easat-6311	88	9	are	be	AUX
easat-6311	88	10	well	well	ADV
easat-6311	88	11	-	-	PUNCT
easat-6311	88	12	suited	suited	ADJ
easat-6311	88	13	to	to	PART
easat-6311	88	14	improve	improve	VERB
easat-6311	88	15	the	the	DET
easat-6311	88	16	quality	quality	NOUN
easat-6311	88	17	of	of	ADP
easat-6311	88	18	financial	financial	ADJ
easat-6311	88	19	reporting	reporting	NOUN
easat-6311	88	20	,	,	PUNCT
easat-6311	88	21	making	make	VERB
easat-6311	88	22	audits	audits	NOUN
easat-6311	88	23	faster	fast	ADV
easat-6311	88	24	and	and	CCONJ
easat-6311	88	25	more	more	ADV
easat-6311	88	26	predictive	predictive	ADJ
easat-6311	89	1	[	[	X
easat-6311	89	2	6	6	NUM
easat-6311	89	3	]	]	PUNCT
easat-6311	89	4	.	.	PUNCT
easat-6311	90	1	it	it	PRON
easat-6311	90	2	is	be	AUX
easat-6311	90	3	recommended	recommend	VERB
easat-6311	90	4	that	that	SCONJ
easat-6311	90	5	ai	ai	VERB
easat-6311	90	6	be	be	AUX
easat-6311	90	7	utilized	utilize	VERB
easat-6311	90	8	in	in	ADP
easat-6311	90	9	auditing	auditing	NOUN
easat-6311	90	10	firms	firm	NOUN
easat-6311	90	11	for	for	ADP
easat-6311	90	12	accounting	accounting	NOUN
easat-6311	90	13	and	and	CCONJ
easat-6311	90	14	auditing	auditing	NOUN
easat-6311	90	15	tasks	task	NOUN
easat-6311	90	16	,	,	PUNCT
easat-6311	90	17	as	as	SCONJ
easat-6311	90	18	it	it	PRON
easat-6311	90	19	aids	aid	VERB
easat-6311	90	20	in	in	ADP
easat-6311	90	21	risk	risk	NOUN
easat-6311	90	22	assessments	assessment	NOUN
easat-6311	90	23	,	,	PUNCT
easat-6311	90	24	prompt	prompt	ADJ
easat-6311	90	25	reporting	reporting	NOUN
easat-6311	90	26	,	,	PUNCT
easat-6311	90	27	and	and	CCONJ
easat-6311	90	28	enhancing	enhance	VERB
easat-6311	90	29	audit	audit	NOUN
easat-6311	90	30	quality	quality	NOUN
easat-6311	91	1	[	[	X
easat-6311	91	2	27	27	NUM
easat-6311	91	3	]	]	PUNCT
easat-6311	91	4	.	.	PUNCT
easat-6311	92	1	as	as	SCONJ
easat-6311	92	2	ai	ai	PROPN
easat-6311	92	3	continues	continue	VERB
easat-6311	92	4	to	to	PART
easat-6311	92	5	evolve	evolve	VERB
easat-6311	92	6	,	,	PUNCT
easat-6311	92	7	millennial	millennial	ADJ
easat-6311	92	8	external	external	ADJ
easat-6311	92	9	auditors	auditor	NOUN
easat-6311	92	10	,	,	PUNCT
easat-6311	92	11	who	who	PRON
easat-6311	92	12	are	be	AUX
easat-6311	92	13	generally	generally	ADV
easat-6311	92	14	more	more	ADV
easat-6311	92	15	familiar	familiar	ADJ
easat-6311	92	16	with	with	ADP
easat-6311	92	17	digital	digital	ADJ
easat-6311	92	18	tools	tool	NOUN
easat-6311	92	19	,	,	PUNCT
easat-6311	92	20	are	be	AUX
easat-6311	92	21	expected	expect	VERB
easat-6311	92	22	to	to	PART
easat-6311	92	23	lead	lead	VERB
easat-6311	92	24	in	in	ADP
easat-6311	92	25	1440	1440	NUM
easat-6311	92	26	edelweiss	edelweiss	PROPN
easat-6311	92	27	applied	apply	VERB
easat-6311	92	28	science	science	NOUN
easat-6311	92	29	and	and	CCONJ
easat-6311	92	30	technology	technology	NOUN
easat-6311	92	31	issn	issn	PROPN
easat-6311	92	32	:	:	PUNCT
easat-6311	92	33	2576	2576	NUM
easat-6311	92	34	-	-	SYM
easat-6311	92	35	8484	8484	NUM
easat-6311	92	36	vol	vol	NOUN
easat-6311	92	37	.	.	PROPN
easat-6311	93	1	9	9	NUM
easat-6311	93	2	,	,	PUNCT
easat-6311	93	3	no	no	INTJ
easat-6311	93	4	.	.	NOUN
easat-6311	93	5	4	4	NUM
easat-6311	93	6	:	:	SYM
easat-6311	93	7	1437	1437	NUM
easat-6311	93	8	-	-	SYM
easat-6311	93	9	1446	1446	NUM
easat-6311	93	10	,	,	PUNCT
easat-6311	93	11	2025	2025	NUM
easat-6311	93	12	doi	doi	NOUN
easat-6311	93	13	:	:	PUNCT
easat-6311	93	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	93	15	©	©	PROPN
easat-6311	93	16	2025	2025	NUM
easat-6311	93	17	by	by	ADP
easat-6311	93	18	the	the	DET
easat-6311	93	19	authors	author	NOUN
easat-6311	93	20	;	;	PUNCT
easat-6311	93	21	licensee	licensee	PROPN
easat-6311	93	22	learning	learn	VERB
easat-6311	93	23	gate	gate	NOUN
easat-6311	93	24	utilizing	utilize	VERB
easat-6311	93	25	these	these	DET
easat-6311	93	26	technologies	technology	NOUN
easat-6311	93	27	to	to	PART
easat-6311	93	28	advance	advance	VERB
easat-6311	93	29	audit	audit	NOUN
easat-6311	93	30	quality	quality	NOUN
easat-6311	93	31	and	and	CCONJ
easat-6311	93	32	adapt	adapt	VERB
easat-6311	93	33	to	to	ADP
easat-6311	93	34	the	the	DET
easat-6311	93	35	changing	change	VERB
easat-6311	93	36	financial	financial	ADJ
easat-6311	93	37	oversight	oversight	NOUN
easat-6311	93	38	landscape	landscape	NOUN
easat-6311	93	39	.	.	PUNCT
easat-6311	94	1	h4	h4	NOUN
easat-6311	94	2	:	:	PUNCT
easat-6311	94	3	millennials	millennial	NOUN
easat-6311	94	4	external	external	ADJ
easat-6311	94	5	auditor	auditor	NOUN
easat-6311	94	6	who	who	PRON
easat-6311	94	7	utilize	utilize	VERB
easat-6311	94	8	ai	ai	VERB
easat-6311	94	9	can	can	AUX
easat-6311	94	10	improve	improve	VERB
easat-6311	94	11	the	the	DET
easat-6311	94	12	quality	quality	NOUN
easat-6311	94	13	of	of	ADP
easat-6311	94	14	audit	audit	NOUN
easat-6311	94	15	compared	compare	VERB
easat-6311	94	16	to	to	ADP
easat-6311	94	17	non	non	ADJ
easat-6311	94	18	-	-	ADJ
easat-6311	94	19	millennial	millennial	ADJ
easat-6311	94	20	generation	generation	NOUN
easat-6311	94	21	who	who	PRON
easat-6311	94	22	do	do	AUX
easat-6311	94	23	not	not	PART
easat-6311	94	24	use	use	VERB
easat-6311	94	25	ai	ai	NOUN
easat-6311	94	26	.	.	PROPN
easat-6311	95	1	2.8	2.8	NUM
easat-6311	95	2	.	.	PUNCT
easat-6311	96	1	educational	educational	ADJ
easat-6311	96	2	background	background	NOUN
easat-6311	96	3	to	to	PART
easat-6311	96	4	detect	detect	VERB
easat-6311	96	5	fraud	fraud	NOUN
easat-6311	96	6	using	use	VERB
easat-6311	96	7	artificial	artificial	ADJ
easat-6311	96	8	intelligence	intelligence	NOUN
easat-6311	96	9	in	in	ADP
easat-6311	96	10	the	the	DET
easat-6311	96	11	evolving	evolve	VERB
easat-6311	96	12	field	field	NOUN
easat-6311	96	13	of	of	ADP
easat-6311	96	14	fraud	fraud	NOUN
easat-6311	96	15	detection	detection	NOUN
easat-6311	96	16	,	,	PUNCT
easat-6311	96	17	effectively	effectively	ADV
easat-6311	96	18	utilizing	utilize	VERB
easat-6311	96	19	artificial	artificial	ADJ
easat-6311	96	20	intelligence	intelligence	NOUN
easat-6311	96	21	(	(	PUNCT
easat-6311	96	22	ai	ai	NOUN
easat-6311	96	23	)	)	PUNCT
easat-6311	96	24	is	be	AUX
easat-6311	96	25	essential	essential	ADJ
easat-6311	96	26	.	.	PUNCT
easat-6311	97	1	individuals	individual	NOUN
easat-6311	97	2	with	with	ADP
easat-6311	97	3	higher	high	ADJ
easat-6311	97	4	educational	educational	ADJ
easat-6311	97	5	qualifications	qualification	NOUN
easat-6311	97	6	are	be	AUX
easat-6311	97	7	often	often	ADV
easat-6311	97	8	better	well	ADV
easat-6311	97	9	equipped	equip	VERB
easat-6311	97	10	to	to	ADP
easat-6311	97	11	harness	harness	NOUN
easat-6311	97	12	ai	ai	VERB
easat-6311	97	13	’s	’s	PART
easat-6311	97	14	advanced	advanced	ADJ
easat-6311	97	15	capabilities	capability	NOUN
easat-6311	97	16	for	for	ADP
easat-6311	97	17	fraud	fraud	NOUN
easat-6311	97	18	detection	detection	NOUN
easat-6311	97	19	due	due	ADP
easat-6311	97	20	to	to	ADP
easat-6311	97	21	their	their	PRON
easat-6311	97	22	enhanced	enhanced	ADJ
easat-6311	97	23	analytical	analytical	ADJ
easat-6311	97	24	skills	skill	NOUN
easat-6311	97	25	,	,	PUNCT
easat-6311	97	26	deeper	deep	ADJ
easat-6311	97	27	understanding	understanding	NOUN
easat-6311	97	28	of	of	ADP
easat-6311	97	29	complex	complex	ADJ
easat-6311	97	30	concepts	concept	NOUN
easat-6311	97	31	,	,	PUNCT
easat-6311	97	32	and	and	CCONJ
easat-6311	97	33	greater	great	ADJ
easat-6311	97	34	familiarity	familiarity	NOUN
easat-6311	97	35	with	with	ADP
easat-6311	97	36	technological	technological	ADJ
easat-6311	97	37	tools	tool	NOUN
easat-6311	97	38	[	[	X
easat-6311	97	39	28	28	NUM
easat-6311	97	40	]	]	PUNCT
easat-6311	97	41	.	.	PUNCT
easat-6311	98	1	postgraduate	postgraduate	PROPN
easat-6311	98	2	education	education	NOUN
easat-6311	98	3	,	,	PUNCT
easat-6311	98	4	including	include	VERB
easat-6311	98	5	degrees	degree	NOUN
easat-6311	98	6	,	,	PUNCT
easat-6311	98	7	certifications	certification	NOUN
easat-6311	98	8	,	,	PUNCT
easat-6311	98	9	and	and	CCONJ
easat-6311	98	10	diplomas	diploma	VERB
easat-6311	98	11	,	,	PUNCT
easat-6311	98	12	enhances	enhance	VERB
easat-6311	98	13	adaptability	adaptability	NOUN
easat-6311	98	14	and	and	CCONJ
easat-6311	98	15	competence	competence	NOUN
easat-6311	98	16	,	,	PUNCT
easat-6311	98	17	particularly	particularly	ADV
easat-6311	98	18	in	in	ADP
easat-6311	98	19	adopting	adopt	VERB
easat-6311	98	20	new	new	ADJ
easat-6311	98	21	technologies	technology	NOUN
easat-6311	98	22	like	like	ADP
easat-6311	98	23	ai	ai	VERB
easat-6311	98	24	.	.	PUNCT
easat-6311	99	1	technological	technological	ADJ
easat-6311	99	2	advancements	advancement	NOUN
easat-6311	99	3	in	in	ADP
easat-6311	99	4	ai	ai	PROPN
easat-6311	99	5	are	be	AUX
easat-6311	99	6	revolutionizing	revolutionize	VERB
easat-6311	99	7	business	business	NOUN
easat-6311	99	8	activities	activity	NOUN
easat-6311	99	9	and	and	CCONJ
easat-6311	99	10	creating	create	VERB
easat-6311	99	11	specific	specific	ADJ
easat-6311	99	12	skill	skill	NOUN
easat-6311	99	13	requirements	requirement	NOUN
easat-6311	99	14	,	,	PUNCT
easat-6311	99	15	making	make	VERB
easat-6311	99	16	adaptability	adaptability	NOUN
easat-6311	99	17	to	to	PART
easat-6311	99	18	ai	ai	VERB
easat-6311	99	19	a	a	DET
easat-6311	99	20	crucial	crucial	ADJ
easat-6311	99	21	skill	skill	NOUN
easat-6311	99	22	[	[	X
easat-6311	99	23	29	29	NUM
easat-6311	99	24	]	]	PUNCT
easat-6311	99	25	.	.	PUNCT
easat-6311	100	1	ai	ai	VERB
easat-6311	100	2	-	-	PUNCT
easat-6311	100	3	driven	drive	VERB
easat-6311	100	4	fraud	fraud	NOUN
easat-6311	100	5	detection	detection	NOUN
easat-6311	100	6	offers	offer	VERB
easat-6311	100	7	advantages	advantage	NOUN
easat-6311	100	8	such	such	ADJ
easat-6311	100	9	as	as	ADP
easat-6311	100	10	increased	increase	VERB
easat-6311	100	11	efficiency	efficiency	NOUN
easat-6311	100	12	,	,	PUNCT
easat-6311	100	13	precision	precision	NOUN
easat-6311	100	14	,	,	PUNCT
easat-6311	100	15	large	large	ADJ
easat-6311	100	16	-	-	PUNCT
easat-6311	100	17	scale	scale	NOUN
easat-6311	100	18	data	datum	NOUN
easat-6311	100	19	analysis	analysis	NOUN
easat-6311	100	20	,	,	PUNCT
easat-6311	100	21	reduced	reduce	VERB
easat-6311	100	22	false	false	ADJ
easat-6311	100	23	positives	positive	NOUN
easat-6311	100	24	and	and	CCONJ
easat-6311	100	25	negatives	negative	NOUN
easat-6311	100	26	,	,	PUNCT
easat-6311	100	27	and	and	CCONJ
easat-6311	100	28	proactive	proactive	ADJ
easat-6311	100	29	fraud	fraud	NOUN
easat-6311	100	30	prevention	prevention	NOUN
easat-6311	100	31	through	through	ADP
easat-6311	100	32	predictive	predictive	ADJ
easat-6311	100	33	analytics	analytic	NOUN
easat-6311	100	34	[	[	X
easat-6311	100	35	30	30	NUM
easat-6311	100	36	]	]	PUNCT
easat-6311	100	37	.	.	PUNCT
easat-6311	101	1	individuals	individual	NOUN
easat-6311	101	2	with	with	ADP
easat-6311	101	3	higher	high	ADJ
easat-6311	101	4	education	education	NOUN
easat-6311	101	5	are	be	AUX
easat-6311	101	6	generally	generally	ADV
easat-6311	101	7	more	more	ADV
easat-6311	101	8	flexible	flexible	ADJ
easat-6311	101	9	and	and	CCONJ
easat-6311	101	10	adept	adept	ADJ
easat-6311	101	11	at	at	ADP
easat-6311	101	12	integrating	integrate	VERB
easat-6311	101	13	ai	ai	VERB
easat-6311	101	14	tools	tool	NOUN
easat-6311	101	15	,	,	PUNCT
easat-6311	101	16	enhancing	enhance	VERB
easat-6311	101	17	their	their	PRON
easat-6311	101	18	fraud	fraud	NOUN
easat-6311	101	19	detection	detection	NOUN
easat-6311	101	20	strategies	strategy	NOUN
easat-6311	101	21	through	through	ADP
easat-6311	101	22	the	the	DET
easat-6311	101	23	effective	effective	ADJ
easat-6311	101	24	use	use	NOUN
easat-6311	101	25	of	of	ADP
easat-6311	101	26	emerging	emerge	VERB
easat-6311	101	27	technologies	technology	NOUN
easat-6311	101	28	.	.	PUNCT
easat-6311	102	1	h5	h5	PROPN
easat-6311	102	2	:	:	PUNCT
easat-6311	102	3	individuals	individual	NOUN
easat-6311	102	4	with	with	ADP
easat-6311	102	5	a	a	DET
easat-6311	102	6	higher	high	ADJ
easat-6311	102	7	educational	educational	ADJ
easat-6311	102	8	background	background	NOUN
easat-6311	102	9	can	can	AUX
easat-6311	102	10	use	use	VERB
easat-6311	102	11	artificial	artificial	ADJ
easat-6311	102	12	intelligence	intelligence	NOUN
easat-6311	102	13	more	more	ADV
easat-6311	102	14	efficiently	efficiently	ADV
easat-6311	102	15	to	to	PART
easat-6311	102	16	detect	detect	VERB
easat-6311	102	17	fraud	fraud	NOUN
easat-6311	102	18	compared	compare	VERB
easat-6311	102	19	to	to	ADP
easat-6311	102	20	those	those	PRON
easat-6311	102	21	with	with	ADP
easat-6311	102	22	a	a	DET
easat-6311	102	23	lower	low	ADJ
easat-6311	102	24	educational	educational	ADJ
easat-6311	102	25	background	background	NOUN
easat-6311	102	26	.	.	PUNCT
easat-6311	103	1	2.9	2.9	NUM
easat-6311	103	2	.	.	PUNCT
easat-6311	104	1	higher	high	ADJ
easat-6311	104	2	education	education	NOUN
easat-6311	104	3	impact	impact	NOUN
easat-6311	104	4	to	to	PART
easat-6311	104	5	improve	improve	VERB
easat-6311	104	6	audit	audit	NOUN
easat-6311	104	7	quality	quality	NOUN
easat-6311	104	8	with	with	ADP
easat-6311	104	9	artificial	artificial	ADJ
easat-6311	104	10	intelligence	intelligence	NOUN
easat-6311	104	11	the	the	DET
easat-6311	104	12	integration	integration	NOUN
easat-6311	104	13	of	of	ADP
easat-6311	104	14	artificial	artificial	ADJ
easat-6311	104	15	intelligence	intelligence	NOUN
easat-6311	104	16	(	(	PUNCT
easat-6311	104	17	ai	ai	NOUN
easat-6311	104	18	)	)	PUNCT
easat-6311	104	19	in	in	ADP
easat-6311	104	20	auditing	auditing	NOUN
easat-6311	104	21	underscores	underscore	VERB
easat-6311	104	22	the	the	DET
easat-6311	104	23	importance	importance	NOUN
easat-6311	104	24	of	of	ADP
easat-6311	104	25	higher	high	ADJ
easat-6311	104	26	education	education	NOUN
easat-6311	104	27	in	in	ADP
easat-6311	104	28	improving	improve	VERB
easat-6311	104	29	audit	audit	NOUN
easat-6311	104	30	quality	quality	NOUN
easat-6311	104	31	through	through	ADP
easat-6311	104	32	ai	ai	PRON
easat-6311	104	33	adoption	adoption	NOUN
easat-6311	104	34	.	.	PUNCT
easat-6311	105	1	higher	high	ADJ
easat-6311	105	2	education	education	NOUN
easat-6311	105	3	provides	provide	VERB
easat-6311	105	4	individuals	individual	NOUN
easat-6311	105	5	with	with	ADP
easat-6311	105	6	advanced	advanced	ADJ
easat-6311	105	7	skills	skill	NOUN
easat-6311	105	8	and	and	CCONJ
easat-6311	105	9	knowledge	knowledge	NOUN
easat-6311	105	10	essential	essential	ADJ
easat-6311	105	11	for	for	ADP
easat-6311	105	12	effectively	effectively	ADV
easat-6311	105	13	utilizing	utilize	VERB
easat-6311	105	14	ai	ai	VERB
easat-6311	105	15	technologies	technology	NOUN
easat-6311	105	16	,	,	PUNCT
easat-6311	105	17	fostering	foster	VERB
easat-6311	105	18	a	a	DET
easat-6311	105	19	deeper	deep	ADJ
easat-6311	105	20	understanding	understanding	NOUN
easat-6311	105	21	of	of	ADP
easat-6311	105	22	complex	complex	ADJ
easat-6311	105	23	systems	system	NOUN
easat-6311	105	24	and	and	CCONJ
easat-6311	105	25	enhancing	enhance	VERB
easat-6311	105	26	adaptability	adaptability	NOUN
easat-6311	105	27	to	to	ADP
easat-6311	105	28	new	new	ADJ
easat-6311	105	29	technological	technological	ADJ
easat-6311	105	30	advancements	advancement	NOUN
easat-6311	105	31	.	.	PUNCT
easat-6311	106	1	many	many	ADJ
easat-6311	106	2	pursue	pursue	VERB
easat-6311	106	3	postgraduate	postgraduate	ADJ
easat-6311	106	4	education	education	NOUN
easat-6311	106	5	for	for	ADP
easat-6311	106	6	personal	personal	ADJ
easat-6311	106	7	,	,	PUNCT
easat-6311	106	8	professional	professional	ADJ
easat-6311	106	9	,	,	PUNCT
easat-6311	106	10	and	and	CCONJ
easat-6311	106	11	academic	academic	ADJ
easat-6311	106	12	development	development	NOUN
easat-6311	106	13	,	,	PUNCT
easat-6311	106	14	leading	lead	VERB
easat-6311	106	15	to	to	ADP
easat-6311	106	16	significant	significant	ADJ
easat-6311	106	17	knowledge	knowledge	NOUN
easat-6311	106	18	expansion	expansion	NOUN
easat-6311	106	19	and	and	CCONJ
easat-6311	106	20	personal	personal	ADJ
easat-6311	106	21	growth	growth	NOUN
easat-6311	106	22	[	[	X
easat-6311	106	23	31	31	NUM
easat-6311	106	24	]	]	PUNCT
easat-6311	106	25	.	.	PUNCT
easat-6311	107	1	this	this	DET
easat-6311	107	2	advanced	advanced	ADJ
easat-6311	107	3	education	education	NOUN
easat-6311	107	4	enables	enable	VERB
easat-6311	107	5	individuals	individual	NOUN
easat-6311	107	6	to	to	PART
easat-6311	107	7	effectively	effectively	ADV
easat-6311	107	8	apply	apply	VERB
easat-6311	107	9	ai	ai	ADJ
easat-6311	107	10	tools	tool	NOUN
easat-6311	107	11	,	,	PUNCT
easat-6311	107	12	and	and	CCONJ
easat-6311	107	13	as	as	SCONJ
easat-6311	107	14	ai	ai	PROPN
easat-6311	107	15	technologies	technology	NOUN
easat-6311	107	16	gradually	gradually	ADV
easat-6311	107	17	take	take	VERB
easat-6311	107	18	over	over	ADP
easat-6311	107	19	decision	decision	NOUN
easat-6311	107	20	-	-	PUNCT
easat-6311	107	21	making	make	VERB
easat-6311	107	22	tasks	task	NOUN
easat-6311	107	23	,	,	PUNCT
easat-6311	107	24	the	the	DET
easat-6311	107	25	role	role	NOUN
easat-6311	107	26	of	of	ADP
easat-6311	107	27	technology	technology	NOUN
easat-6311	107	28	in	in	ADP
easat-6311	107	29	auditing	auditing	NOUN
easat-6311	107	30	will	will	AUX
easat-6311	107	31	become	become	VERB
easat-6311	107	32	even	even	ADV
easat-6311	107	33	more	more	ADV
easat-6311	107	34	significant	significant	ADJ
easat-6311	107	35	.	.	PUNCT
easat-6311	108	1	this	this	DET
easat-6311	108	2	shift	shift	NOUN
easat-6311	108	3	presents	present	VERB
easat-6311	108	4	an	an	DET
easat-6311	108	5	opportunity	opportunity	NOUN
easat-6311	108	6	to	to	PART
easat-6311	108	7	enhance	enhance	VERB
easat-6311	108	8	the	the	DET
easat-6311	108	9	quality	quality	NOUN
easat-6311	108	10	of	of	ADP
easat-6311	108	11	the	the	DET
easat-6311	108	12	auditor	auditor	NOUN
easat-6311	108	13	’s	’s	PART
easat-6311	108	14	report	report	NOUN
easat-6311	108	15	[	[	X
easat-6311	108	16	32	32	NUM
easat-6311	108	17	]	]	PUNCT
easat-6311	108	18	.	.	PUNCT
easat-6311	109	1	as	as	SCONJ
easat-6311	109	2	technology	technology	NOUN
easat-6311	109	3	continues	continue	VERB
easat-6311	109	4	to	to	PART
easat-6311	109	5	evolve	evolve	VERB
easat-6311	109	6	,	,	PUNCT
easat-6311	109	7	the	the	DET
easat-6311	109	8	importance	importance	NOUN
easat-6311	109	9	of	of	ADP
easat-6311	109	10	higher	high	ADJ
easat-6311	109	11	education	education	NOUN
easat-6311	109	12	in	in	ADP
easat-6311	109	13	developing	develop	VERB
easat-6311	109	14	critical	critical	ADJ
easat-6311	109	15	competencies	competency	NOUN
easat-6311	109	16	for	for	ADP
easat-6311	109	17	audit	audit	NOUN
easat-6311	109	18	excellence	excellence	NOUN
easat-6311	109	19	becomes	become	VERB
easat-6311	109	20	increasingly	increasingly	ADV
easat-6311	109	21	clear	clear	ADJ
easat-6311	109	22	.	.	PUNCT
easat-6311	110	1	h6	h6	NOUN
easat-6311	110	2	:	:	PUNCT
easat-6311	110	3	individuals	individual	NOUN
easat-6311	110	4	with	with	ADP
easat-6311	110	5	higher	high	ADJ
easat-6311	110	6	educational	educational	ADJ
easat-6311	110	7	background	background	NOUN
easat-6311	110	8	can	can	AUX
easat-6311	110	9	use	use	VERB
easat-6311	110	10	ai	ai	VERB
easat-6311	110	11	to	to	PART
easat-6311	110	12	improve	improve	VERB
easat-6311	110	13	the	the	DET
easat-6311	110	14	quality	quality	NOUN
easat-6311	110	15	of	of	ADP
easat-6311	110	16	audit	audit	NOUN
easat-6311	110	17	compared	compare	VERB
easat-6311	110	18	to	to	ADP
easat-6311	110	19	those	those	PRON
easat-6311	110	20	with	with	ADP
easat-6311	110	21	a	a	DET
easat-6311	110	22	lower	low	ADJ
easat-6311	110	23	educational	educational	ADJ
easat-6311	110	24	background	background	NOUN
easat-6311	110	25	.	.	PUNCT
easat-6311	111	1	3	3	X
easat-6311	111	2	.	.	X
easat-6311	111	3	research	research	NOUN
easat-6311	111	4	method	method	NOUN
easat-6311	111	5	this	this	DET
easat-6311	111	6	research	research	NOUN
easat-6311	111	7	employs	employ	VERB
easat-6311	111	8	a	a	DET
easat-6311	111	9	quantitative	quantitative	ADJ
easat-6311	111	10	approach	approach	NOUN
easat-6311	111	11	,	,	PUNCT
easat-6311	111	12	which	which	PRON
easat-6311	111	13	involves	involve	VERB
easat-6311	111	14	generating	generate	VERB
easat-6311	111	15	numerical	numerical	ADJ
easat-6311	111	16	data	datum	NOUN
easat-6311	111	17	and	and	CCONJ
easat-6311	111	18	establishing	establish	VERB
easat-6311	111	19	cause	cause	NOUN
easat-6311	111	20	-	-	PUNCT
easat-6311	111	21	and	and	CCONJ
easat-6311	111	22	-	-	PUNCT
easat-6311	111	23	effect	effect	NOUN
easat-6311	111	24	relationships	relationship	NOUN
easat-6311	111	25	between	between	ADP
easat-6311	111	26	variables	variable	NOUN
easat-6311	111	27	using	use	VERB
easat-6311	111	28	mathematical	mathematical	ADJ
easat-6311	111	29	,	,	PUNCT
easat-6311	111	30	computational	computational	ADJ
easat-6311	111	31	,	,	PUNCT
easat-6311	111	32	and	and	CCONJ
easat-6311	111	33	statistical	statistical	ADJ
easat-6311	111	34	methods	method	NOUN
easat-6311	111	35	[	[	X
easat-6311	111	36	33	33	NUM
easat-6311	111	37	]	]	PUNCT
easat-6311	111	38	.	.	PUNCT
easat-6311	112	1	quantitative	quantitative	ADJ
easat-6311	112	2	research	research	NOUN
easat-6311	112	3	is	be	AUX
easat-6311	112	4	suitable	suitable	ADJ
easat-6311	112	5	for	for	ADP
easat-6311	112	6	measuring	measure	VERB
easat-6311	112	7	the	the	DET
easat-6311	112	8	levels	level	NOUN
easat-6311	112	9	of	of	ADP
easat-6311	112	10	perception	perception	NOUN
easat-6311	112	11	,	,	PUNCT
easat-6311	112	12	effectiveness	effectiveness	NOUN
easat-6311	112	13	,	,	PUNCT
easat-6311	112	14	and	and	CCONJ
easat-6311	112	15	responses	response	NOUN
easat-6311	112	16	to	to	ADP
easat-6311	112	17	the	the	DET
easat-6311	112	18	use	use	NOUN
easat-6311	112	19	of	of	ADP
easat-6311	112	20	artificial	artificial	ADJ
easat-6311	112	21	intelligence	intelligence	NOUN
easat-6311	112	22	(	(	PUNCT
easat-6311	112	23	ai	ai	NOUN
easat-6311	112	24	)	)	PUNCT
easat-6311	112	25	in	in	ADP
easat-6311	112	26	financial	financial	ADJ
easat-6311	112	27	auditing	auditing	NOUN
easat-6311	112	28	through	through	ADP
easat-6311	112	29	structured	structure	VERB
easat-6311	112	30	and	and	CCONJ
easat-6311	112	31	objective	objective	ADJ
easat-6311	112	32	scales	scale	NOUN
easat-6311	112	33	.	.	PUNCT
easat-6311	113	1	the	the	DET
easat-6311	113	2	study	study	NOUN
easat-6311	113	3	uses	use	VERB
easat-6311	113	4	primary	primary	ADJ
easat-6311	113	5	data	datum	NOUN
easat-6311	113	6	,	,	PUNCT
easat-6311	113	7	collected	collect	VERB
easat-6311	113	8	directly	directly	ADV
easat-6311	113	9	from	from	ADP
easat-6311	113	10	external	external	ADJ
easat-6311	113	11	auditors	auditor	NOUN
easat-6311	113	12	at	at	ADP
easat-6311	113	13	accounting	accounting	NOUN
easat-6311	113	14	firms	firm	NOUN
easat-6311	113	15	in	in	ADP
easat-6311	113	16	indonesia	indonesia	PROPN
easat-6311	113	17	who	who	PRON
easat-6311	113	18	have	have	AUX
easat-6311	113	19	integrated	integrate	VERB
easat-6311	113	20	ai	ai	NOUN
easat-6311	113	21	into	into	ADP
easat-6311	113	22	their	their	PRON
easat-6311	113	23	audit	audit	NOUN
easat-6311	113	24	practices	practice	NOUN
easat-6311	113	25	.	.	PUNCT
easat-6311	114	1	primary	primary	ADJ
easat-6311	114	2	data	datum	NOUN
easat-6311	114	3	is	be	AUX
easat-6311	114	4	considered	consider	VERB
easat-6311	114	5	more	more	ADV
easat-6311	114	6	reliable	reliable	ADJ
easat-6311	114	7	as	as	SCONJ
easat-6311	114	8	it	it	PRON
easat-6311	114	9	is	be	AUX
easat-6311	114	10	analyzed	analyze	VERB
easat-6311	114	11	directly	directly	ADV
easat-6311	114	12	from	from	ADP
easat-6311	114	13	the	the	DET
easat-6311	114	14	source	source	NOUN
easat-6311	114	15	,	,	PUNCT
easat-6311	114	16	enhancing	enhance	VERB
easat-6311	114	17	confidence	confidence	NOUN
easat-6311	114	18	in	in	ADP
easat-6311	114	19	decision	decision	NOUN
easat-6311	114	20	-	-	PUNCT
easat-6311	114	21	making	making	NOUN
easat-6311	114	22	[	[	X
easat-6311	114	23	34	34	NUM
easat-6311	114	24	]	]	PUNCT
easat-6311	114	25	.	.	PUNCT
easat-6311	115	1	the	the	DET
easat-6311	115	2	population	population	NOUN
easat-6311	115	3	of	of	ADP
easat-6311	115	4	this	this	DET
easat-6311	115	5	study	study	NOUN
easat-6311	115	6	includes	include	VERB
easat-6311	115	7	all	all	DET
easat-6311	115	8	external	external	ADJ
easat-6311	115	9	auditors	auditor	NOUN
easat-6311	115	10	in	in	ADP
easat-6311	115	11	public	public	ADJ
easat-6311	115	12	accounting	accounting	NOUN
easat-6311	115	13	firms	firm	NOUN
easat-6311	115	14	,	,	PUNCT
easat-6311	115	15	while	while	SCONJ
easat-6311	115	16	the	the	DET
easat-6311	115	17	sample	sample	NOUN
easat-6311	115	18	comprises	comprise	VERB
easat-6311	115	19	those	those	PRON
easat-6311	115	20	who	who	PRON
easat-6311	115	21	have	have	AUX
easat-6311	115	22	employed	employ	VERB
easat-6311	115	23	ai	ai	VERB
easat-6311	115	24	in	in	ADP
easat-6311	115	25	financial	financial	ADJ
easat-6311	115	26	auditing	auditing	NOUN
easat-6311	115	27	.	.	PUNCT
easat-6311	116	1	purposive	purposive	ADJ
easat-6311	116	2	sampling	sampling	NOUN
easat-6311	116	3	is	be	AUX
easat-6311	116	4	used	use	VERB
easat-6311	116	5	to	to	PART
easat-6311	116	6	select	select	VERB
easat-6311	116	7	respondents	respondent	NOUN
easat-6311	116	8	who	who	PRON
easat-6311	116	9	meet	meet	VERB
easat-6311	116	10	specific	specific	ADJ
easat-6311	116	11	criteria	criterion	NOUN
easat-6311	116	12	,	,	PUNCT
easat-6311	116	13	ensuring	ensure	VERB
easat-6311	116	14	that	that	SCONJ
easat-6311	116	15	the	the	DET
easat-6311	116	16	sample	sample	NOUN
easat-6311	116	17	accurately	accurately	ADV
easat-6311	116	18	represents	represent	VERB
easat-6311	116	19	external	external	ADJ
easat-6311	116	20	auditors	auditor	NOUN
easat-6311	116	21	who	who	PRON
easat-6311	116	22	use	use	VERB
easat-6311	116	23	ai	ai	VERB
easat-6311	116	24	in	in	ADP
easat-6311	116	25	their	their	PRON
easat-6311	116	26	audit	audit	NOUN
easat-6311	116	27	practices	practice	NOUN
easat-6311	116	28	[	[	X
easat-6311	116	29	35	35	NUM
easat-6311	116	30	]	]	SYM
easat-6311	116	31	.	.	PUNCT
easat-6311	117	1	1441	1441	NUM
easat-6311	117	2	edelweiss	edelweiss	PROPN
easat-6311	117	3	applied	apply	VERB
easat-6311	117	4	science	science	NOUN
easat-6311	117	5	and	and	CCONJ
easat-6311	117	6	technology	technology	NOUN
easat-6311	117	7	issn	issn	PROPN
easat-6311	117	8	:	:	PUNCT
easat-6311	117	9	2576	2576	NUM
easat-6311	117	10	-	-	SYM
easat-6311	117	11	8484	8484	NUM
easat-6311	117	12	vol	vol	NOUN
easat-6311	117	13	.	.	PROPN
easat-6311	118	1	9	9	NUM
easat-6311	118	2	,	,	PUNCT
easat-6311	118	3	no	no	INTJ
easat-6311	118	4	.	.	NOUN
easat-6311	118	5	4	4	NUM
easat-6311	118	6	:	:	SYM
easat-6311	118	7	1437	1437	NUM
easat-6311	118	8	-	-	SYM
easat-6311	118	9	1446	1446	NUM
easat-6311	118	10	,	,	PUNCT
easat-6311	118	11	2025	2025	NUM
easat-6311	118	12	doi	doi	NOUN
easat-6311	118	13	:	:	PUNCT
easat-6311	118	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	118	15	©	©	PROPN
easat-6311	118	16	2025	2025	NUM
easat-6311	118	17	by	by	ADP
easat-6311	118	18	the	the	DET
easat-6311	118	19	authors	author	NOUN
easat-6311	118	20	;	;	PUNCT
easat-6311	118	21	licensee	licensee	PROPN
easat-6311	118	22	learning	learn	VERB
easat-6311	118	23	gate	gate	NOUN
easat-6311	118	24	in	in	ADP
easat-6311	118	25	this	this	DET
easat-6311	118	26	research	research	NOUN
easat-6311	118	27	,	,	PUNCT
easat-6311	118	28	variables	variable	NOUN
easat-6311	118	29	play	play	VERB
easat-6311	118	30	a	a	DET
easat-6311	118	31	key	key	ADJ
easat-6311	118	32	role	role	NOUN
easat-6311	118	33	in	in	ADP
easat-6311	118	34	defining	define	VERB
easat-6311	118	35	the	the	DET
easat-6311	118	36	study	study	NOUN
easat-6311	118	37	’s	’s	PART
easat-6311	118	38	goals	goal	NOUN
easat-6311	118	39	and	and	CCONJ
easat-6311	118	40	outcomes	outcome	NOUN
easat-6311	118	41	.	.	PUNCT
easat-6311	119	1	the	the	DET
easat-6311	119	2	independent	independent	ADJ
easat-6311	119	3	variable	variable	NOUN
easat-6311	119	4	(	(	PUNCT
easat-6311	119	5	x	x	X
easat-6311	119	6	)	)	PUNCT
easat-6311	119	7	is	be	AUX
easat-6311	119	8	the	the	DET
easat-6311	119	9	use	use	NOUN
easat-6311	119	10	of	of	ADP
easat-6311	119	11	ai	ai	NOUN
easat-6311	119	12	in	in	ADP
easat-6311	119	13	financial	financial	ADJ
easat-6311	119	14	auditing	auditing	NOUN
easat-6311	119	15	,	,	PUNCT
easat-6311	119	16	including	include	VERB
easat-6311	119	17	applications	application	NOUN
easat-6311	119	18	such	such	ADJ
easat-6311	119	19	as	as	ADP
easat-6311	119	20	ibm	ibm	PROPN
easat-6311	119	21	watson	watson	PROPN
easat-6311	119	22	,	,	PUNCT
easat-6311	119	23	robotic	robotic	ADJ
easat-6311	119	24	process	process	NOUN
easat-6311	119	25	automation	automation	NOUN
easat-6311	119	26	,	,	PUNCT
easat-6311	119	27	gl.ai	gl.ai	NOUN
easat-6311	119	28	,	,	PUNCT
easat-6311	119	29	and	and	CCONJ
easat-6311	119	30	natural	natural	ADJ
easat-6311	119	31	language	language	NOUN
easat-6311	119	32	processing	processing	NOUN
easat-6311	119	33	.	.	PUNCT
easat-6311	120	1	the	the	DET
easat-6311	120	2	dependent	dependent	ADJ
easat-6311	120	3	variable	variable	NOUN
easat-6311	120	4	(	(	PUNCT
easat-6311	120	5	y	y	NOUN
easat-6311	120	6	)	)	PUNCT
easat-6311	120	7	is	be	AUX
easat-6311	120	8	the	the	DET
easat-6311	120	9	audit	audit	NOUN
easat-6311	120	10	quality	quality	NOUN
easat-6311	120	11	,	,	PUNCT
easat-6311	120	12	including	include	VERB
easat-6311	120	13	time	time	NOUN
easat-6311	120	14	,	,	PUNCT
easat-6311	120	15	cost	cost	NOUN
easat-6311	120	16	,	,	PUNCT
easat-6311	120	17	and	and	CCONJ
easat-6311	120	18	the	the	DET
easat-6311	120	19	effectiveness	effectiveness	NOUN
easat-6311	120	20	of	of	ADP
easat-6311	120	21	ai	ai	NOUN
easat-6311	120	22	in	in	ADP
easat-6311	120	23	fraud	fraud	NOUN
easat-6311	120	24	detection	detection	NOUN
easat-6311	120	25	.	.	PUNCT
easat-6311	121	1	moderator	moderator	NOUN
easat-6311	121	2	variables	variable	NOUN
easat-6311	121	3	include	include	VERB
easat-6311	121	4	age	age	NOUN
easat-6311	121	5	and	and	CCONJ
easat-6311	121	6	educational	educational	ADJ
easat-6311	121	7	background	background	NOUN
easat-6311	121	8	,	,	PUNCT
easat-6311	121	9	which	which	PRON
easat-6311	121	10	can	can	AUX
easat-6311	121	11	influence	influence	VERB
easat-6311	121	12	the	the	DET
easat-6311	121	13	relationship	relationship	NOUN
easat-6311	121	14	between	between	ADP
easat-6311	121	15	the	the	DET
easat-6311	121	16	use	use	NOUN
easat-6311	121	17	of	of	ADP
easat-6311	121	18	ai	ai	NOUN
easat-6311	121	19	and	and	CCONJ
easat-6311	121	20	audit	audit	VERB
easat-6311	121	21	quality	quality	NOUN
easat-6311	121	22	.	.	PUNCT
easat-6311	122	1	figure	figure	NOUN
easat-6311	122	2	1	1	NUM
easat-6311	122	3	.	.	PUNCT
easat-6311	122	4	research	research	NOUN
easat-6311	122	5	model	model	NOUN
easat-6311	122	6	.	.	PUNCT
easat-6311	123	1	regression	regression	NOUN
easat-6311	123	2	is	be	AUX
easat-6311	123	3	a	a	DET
easat-6311	123	4	statistical	statistical	ADJ
easat-6311	123	5	tool	tool	NOUN
easat-6311	123	6	used	use	VERB
easat-6311	123	7	to	to	PART
easat-6311	123	8	analyze	analyze	VERB
easat-6311	123	9	the	the	DET
easat-6311	123	10	relationship	relationship	NOUN
easat-6311	123	11	between	between	ADP
easat-6311	123	12	a	a	DET
easat-6311	123	13	single	single	ADJ
easat-6311	123	14	outcome	outcome	NOUN
easat-6311	123	15	variable	variable	NOUN
easat-6311	123	16	and	and	CCONJ
easat-6311	123	17	multiple	multiple	ADJ
easat-6311	123	18	predictor	predictor	NOUN
easat-6311	123	19	variables	variable	NOUN
easat-6311	123	20	.	.	PUNCT
easat-6311	124	1	it	it	PRON
easat-6311	124	2	is	be	AUX
easat-6311	124	3	commonly	commonly	ADV
easat-6311	124	4	used	use	VERB
easat-6311	124	5	for	for	ADP
easat-6311	124	6	forecasting	forecasting	NOUN
easat-6311	124	7	,	,	PUNCT
easat-6311	124	8	assessing	assess	VERB
easat-6311	124	9	trends	trend	NOUN
easat-6311	124	10	,	,	PUNCT
easat-6311	124	11	and	and	CCONJ
easat-6311	124	12	understanding	understand	VERB
easat-6311	124	13	variable	variable	ADJ
easat-6311	124	14	relationships	relationship	NOUN
easat-6311	124	15	[	[	X
easat-6311	124	16	36	36	NUM
easat-6311	124	17	]	]	PUNCT
easat-6311	124	18	.	.	PUNCT
easat-6311	125	1	in	in	ADP
easat-6311	125	2	this	this	DET
easat-6311	125	3	research	research	NOUN
easat-6311	125	4	,	,	PUNCT
easat-6311	125	5	the	the	DET
easat-6311	125	6	appropriate	appropriate	ADJ
easat-6311	125	7	data	datum	NOUN
easat-6311	125	8	analysis	analysis	NOUN
easat-6311	125	9	technique	technique	NOUN
easat-6311	125	10	is	be	AUX
easat-6311	125	11	inferential	inferential	ADJ
easat-6311	125	12	regression	regression	NOUN
easat-6311	125	13	,	,	PUNCT
easat-6311	125	14	as	as	SCONJ
easat-6311	125	15	it	it	PRON
easat-6311	125	16	aims	aim	VERB
easat-6311	125	17	to	to	PART
easat-6311	125	18	evaluate	evaluate	VERB
easat-6311	125	19	the	the	DET
easat-6311	125	20	impact	impact	NOUN
easat-6311	125	21	of	of	ADP
easat-6311	125	22	artificial	artificial	ADJ
easat-6311	125	23	intelligence	intelligence	NOUN
easat-6311	125	24	(	(	PUNCT
easat-6311	125	25	ai	ai	NOUN
easat-6311	125	26	)	)	PUNCT
easat-6311	125	27	on	on	ADP
easat-6311	125	28	improving	improve	VERB
easat-6311	125	29	audit	audit	NOUN
easat-6311	125	30	quality	quality	NOUN
easat-6311	125	31	and	and	CCONJ
easat-6311	125	32	fraud	fraud	NOUN
easat-6311	125	33	detection	detection	NOUN
easat-6311	125	34	.	.	PUNCT
easat-6311	126	1	using	use	VERB
easat-6311	126	2	inferential	inferential	ADJ
easat-6311	126	3	regression	regression	NOUN
easat-6311	126	4	allows	allow	VERB
easat-6311	126	5	researchers	researcher	NOUN
easat-6311	126	6	to	to	PART
easat-6311	126	7	determine	determine	VERB
easat-6311	126	8	if	if	SCONJ
easat-6311	126	9	there	there	PRON
easat-6311	126	10	is	be	VERB
easat-6311	126	11	a	a	DET
easat-6311	126	12	significant	significant	ADJ
easat-6311	126	13	relationship	relationship	NOUN
easat-6311	126	14	between	between	ADP
easat-6311	126	15	the	the	DET
easat-6311	126	16	independent	independent	ADJ
easat-6311	126	17	variable	variable	NOUN
easat-6311	126	18	(	(	PUNCT
easat-6311	126	19	ai	ai	VERB
easat-6311	126	20	use	use	NOUN
easat-6311	126	21	in	in	ADP
easat-6311	126	22	financial	financial	ADJ
easat-6311	126	23	auditing	auditing	NOUN
easat-6311	126	24	)	)	PUNCT
easat-6311	126	25	and	and	CCONJ
easat-6311	126	26	the	the	DET
easat-6311	126	27	dependent	dependent	ADJ
easat-6311	126	28	variable	variable	NOUN
easat-6311	126	29	(	(	PUNCT
easat-6311	126	30	audit	audit	NOUN
easat-6311	126	31	quality	quality	NOUN
easat-6311	126	32	and	and	CCONJ
easat-6311	126	33	fraud	fraud	NOUN
easat-6311	126	34	detection	detection	NOUN
easat-6311	126	35	)	)	PUNCT
easat-6311	126	36	.	.	PUNCT
easat-6311	127	1	this	this	DET
easat-6311	127	2	technique	technique	NOUN
easat-6311	127	3	also	also	ADV
easat-6311	127	4	enables	enable	VERB
easat-6311	127	5	the	the	DET
easat-6311	127	6	assessment	assessment	NOUN
easat-6311	127	7	of	of	ADP
easat-6311	127	8	ai	ai	PROPN
easat-6311	127	9	's	's	PART
easat-6311	127	10	impact	impact	NOUN
easat-6311	127	11	while	while	SCONJ
easat-6311	127	12	controlling	control	VERB
easat-6311	127	13	for	for	ADP
easat-6311	127	14	other	other	ADJ
easat-6311	127	15	influencing	influence	VERB
easat-6311	127	16	factors	factor	NOUN
easat-6311	127	17	,	,	PUNCT
easat-6311	127	18	providing	provide	VERB
easat-6311	127	19	a	a	DET
easat-6311	127	20	deeper	deep	ADJ
easat-6311	127	21	understanding	understanding	NOUN
easat-6311	127	22	of	of	ADP
easat-6311	127	23	the	the	DET
easat-6311	127	24	extent	extent	NOUN
easat-6311	127	25	to	to	PART
easat-6311	127	26	which	which	PRON
easat-6311	127	27	ai	ai	VERB
easat-6311	127	28	implementation	implementation	NOUN
easat-6311	127	29	affects	affect	VERB
easat-6311	127	30	financial	financial	ADJ
easat-6311	127	31	audit	audit	NOUN
easat-6311	127	32	quality	quality	NOUN
easat-6311	127	33	and	and	CCONJ
easat-6311	127	34	fraud	fraud	NOUN
easat-6311	127	35	detection	detection	NOUN
easat-6311	127	36	.	.	PUNCT
easat-6311	128	1	4	4	X
easat-6311	128	2	.	.	NOUN
easat-6311	128	3	results	result	NOUN
easat-6311	128	4	and	and	CCONJ
easat-6311	128	5	analysis	analysis	NOUN
easat-6311	128	6	this	this	DET
easat-6311	128	7	chapter	chapter	NOUN
easat-6311	128	8	presents	present	VERB
easat-6311	128	9	the	the	DET
easat-6311	128	10	results	result	NOUN
easat-6311	128	11	of	of	ADP
easat-6311	128	12	the	the	DET
easat-6311	128	13	quantitative	quantitative	ADJ
easat-6311	128	14	data	datum	NOUN
easat-6311	128	15	analysis	analysis	NOUN
easat-6311	128	16	conducted	conduct	VERB
easat-6311	128	17	using	use	VERB
easat-6311	128	18	multiple	multiple	ADJ
easat-6311	128	19	linear	linear	ADJ
easat-6311	128	20	regression	regression	NOUN
easat-6311	128	21	.	.	PUNCT
easat-6311	129	1	this	this	DET
easat-6311	129	2	method	method	NOUN
easat-6311	129	3	was	be	AUX
easat-6311	129	4	chosen	choose	VERB
easat-6311	129	5	to	to	PART
easat-6311	129	6	examine	examine	VERB
easat-6311	129	7	the	the	DET
easat-6311	129	8	simultaneous	simultaneous	ADJ
easat-6311	129	9	effect	effect	NOUN
easat-6311	129	10	of	of	ADP
easat-6311	129	11	artificial	artificial	ADJ
easat-6311	129	12	intelligence	intelligence	NOUN
easat-6311	129	13	(	(	PUNCT
easat-6311	129	14	ai	ai	NOUN
easat-6311	129	15	)	)	PUNCT
easat-6311	129	16	on	on	ADP
easat-6311	129	17	audit	audit	NOUN
easat-6311	129	18	quality	quality	NOUN
easat-6311	129	19	and	and	CCONJ
easat-6311	129	20	fraud	fraud	NOUN
easat-6311	129	21	detection	detection	NOUN
easat-6311	129	22	.	.	PUNCT
easat-6311	130	1	before	before	ADP
easat-6311	130	2	performing	perform	VERB
easat-6311	130	3	the	the	DET
easat-6311	130	4	regression	regression	NOUN
easat-6311	130	5	analysis	analysis	NOUN
easat-6311	130	6	,	,	PUNCT
easat-6311	130	7	data	datum	NOUN
easat-6311	130	8	from	from	ADP
easat-6311	130	9	the	the	DET
easat-6311	130	10	questionnaires	questionnaire	NOUN
easat-6311	130	11	were	be	AUX
easat-6311	130	12	tested	test	VERB
easat-6311	130	13	for	for	ADP
easat-6311	130	14	normality	normality	NOUN
easat-6311	130	15	,	,	PUNCT
easat-6311	130	16	and	and	CCONJ
easat-6311	130	17	the	the	DET
easat-6311	130	18	validity	validity	NOUN
easat-6311	130	19	and	and	CCONJ
easat-6311	130	20	reliability	reliability	NOUN
easat-6311	130	21	of	of	ADP
easat-6311	130	22	the	the	DET
easat-6311	130	23	instruments	instrument	NOUN
easat-6311	130	24	were	be	AUX
easat-6311	130	25	assessed	assess	VERB
easat-6311	130	26	to	to	PART
easat-6311	130	27	ensure	ensure	VERB
easat-6311	130	28	data	datum	NOUN
easat-6311	130	29	quality	quality	NOUN
easat-6311	130	30	.	.	PUNCT
easat-6311	131	1	the	the	DET
easat-6311	131	2	study	study	NOUN
easat-6311	131	3	focuses	focus	VERB
easat-6311	131	4	on	on	ADP
easat-6311	131	5	understanding	understanding	NOUN
easat-6311	131	6	how	how	SCONJ
easat-6311	131	7	ai	ai	NOUN
easat-6311	131	8	improves	improve	VERB
easat-6311	131	9	audit	audit	NOUN
easat-6311	131	10	quality	quality	NOUN
easat-6311	131	11	and	and	CCONJ
easat-6311	131	12	fraud	fraud	NOUN
easat-6311	131	13	detection	detection	NOUN
easat-6311	131	14	from	from	ADP
easat-6311	131	15	the	the	DET
easat-6311	131	16	perspective	perspective	NOUN
easat-6311	131	17	of	of	ADP
easat-6311	131	18	external	external	ADJ
easat-6311	131	19	auditors	auditor	NOUN
easat-6311	131	20	in	in	ADP
easat-6311	131	21	public	public	ADJ
easat-6311	131	22	accounting	accounting	NOUN
easat-6311	131	23	firms	firm	NOUN
easat-6311	131	24	in	in	ADP
easat-6311	131	25	indonesia	indonesia	PROPN
easat-6311	131	26	.	.	PUNCT
easat-6311	132	1	the	the	DET
easat-6311	132	2	data	data	PROPN
easat-6311	132	3	,	,	PUNCT
easat-6311	132	4	sourced	source	VERB
easat-6311	132	5	directly	directly	ADV
easat-6311	132	6	from	from	ADP
easat-6311	132	7	93	93	NUM
easat-6311	132	8	external	external	ADJ
easat-6311	132	9	auditors	auditor	NOUN
easat-6311	132	10	in	in	ADP
easat-6311	132	11	various	various	ADJ
easat-6311	132	12	public	public	ADJ
easat-6311	132	13	accounting	accounting	NOUN
easat-6311	132	14	firms	firm	NOUN
easat-6311	132	15	across	across	ADP
easat-6311	132	16	indonesia	indonesia	PROPN
easat-6311	132	17	,	,	PUNCT
easat-6311	132	18	was	be	AUX
easat-6311	132	19	analyzed	analyze	VERB
easat-6311	132	20	to	to	PART
easat-6311	132	21	test	test	VERB
easat-6311	132	22	the	the	DET
easat-6311	132	23	research	research	NOUN
easat-6311	132	24	hypothesis	hypothesis	NOUN
easat-6311	132	25	.	.	PUNCT
easat-6311	133	1	table	table	NOUN
easat-6311	133	2	2	2	NUM
easat-6311	133	3	shows	show	VERB
easat-6311	133	4	the	the	DET
easat-6311	133	5	characteristics	characteristic	NOUN
easat-6311	133	6	of	of	ADP
easat-6311	133	7	the	the	DET
easat-6311	133	8	respondents	respondent	NOUN
easat-6311	133	9	in	in	ADP
easat-6311	133	10	this	this	DET
easat-6311	133	11	study	study	NOUN
easat-6311	133	12	.	.	PUNCT
easat-6311	134	1	table	table	NOUN
easat-6311	134	2	1	1	NUM
easat-6311	134	3	.	.	PUNCT
easat-6311	134	4	model	model	NOUN
easat-6311	134	5	summary	summary	NOUN
easat-6311	134	6	.	.	PUNCT
easat-6311	135	1	r	r	NOUN
easat-6311	135	2	r	r	NOUN
easat-6311	135	3	square	square	ADJ
easat-6311	135	4	adjusted	adjust	VERB
easat-6311	135	5	r	r	NOUN
easat-6311	135	6	square	square	ADJ
easat-6311	135	7	std	std	NOUN
easat-6311	135	8	.	.	PUNCT
easat-6311	135	9	error	error	NOUN
easat-6311	135	10	of	of	ADP
easat-6311	135	11	the	the	DET
easat-6311	135	12	estimate	estimate	NOUN
easat-6311	135	13	durbin	durbin	NOUN
easat-6311	135	14	-	-	PUNCT
easat-6311	135	15	watson	watson	PROPN
easat-6311	135	16	0.809	0.809	NUM
easat-6311	135	17	0.655	0.655	NUM
easat-6311	135	18	0.643	0.643	NUM
easat-6311	135	19	0.72327	0.72327	NUM
easat-6311	135	20	2.018	2.018	NUM
easat-6311	135	21	1442	1442	NUM
easat-6311	135	22	edelweiss	edelweiss	PROPN
easat-6311	135	23	applied	apply	VERB
easat-6311	135	24	science	science	NOUN
easat-6311	135	25	and	and	CCONJ
easat-6311	135	26	technology	technology	NOUN
easat-6311	135	27	issn	issn	PROPN
easat-6311	135	28	:	:	PUNCT
easat-6311	135	29	2576	2576	NUM
easat-6311	135	30	-	-	SYM
easat-6311	135	31	8484	8484	NUM
easat-6311	135	32	vol	vol	NOUN
easat-6311	135	33	.	.	PROPN
easat-6311	136	1	9	9	NUM
easat-6311	136	2	,	,	PUNCT
easat-6311	136	3	no	no	INTJ
easat-6311	136	4	.	.	NOUN
easat-6311	136	5	4	4	NUM
easat-6311	136	6	:	:	SYM
easat-6311	136	7	1437	1437	NUM
easat-6311	136	8	-	-	SYM
easat-6311	136	9	1446	1446	NUM
easat-6311	136	10	,	,	PUNCT
easat-6311	136	11	2025	2025	NUM
easat-6311	136	12	doi	doi	NOUN
easat-6311	136	13	:	:	PUNCT
easat-6311	136	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	136	15	©	©	PROPN
easat-6311	136	16	2025	2025	NUM
easat-6311	136	17	by	by	ADP
easat-6311	136	18	the	the	DET
easat-6311	136	19	authors	author	NOUN
easat-6311	136	20	;	;	PUNCT
easat-6311	136	21	licensee	licensee	PROPN
easat-6311	136	22	learning	learn	VERB
easat-6311	136	23	gate	gate	NOUN
easat-6311	136	24	table	table	NOUN
easat-6311	136	25	2	2	NUM
easat-6311	136	26	.	.	PUNCT
easat-6311	137	1	characteristics	characteristic	NOUN
easat-6311	137	2	of	of	ADP
easat-6311	137	3	the	the	DET
easat-6311	137	4	respondents	respondent	NOUN
easat-6311	137	5	.	.	PUNCT
easat-6311	138	1	age	age	NOUN
easat-6311	138	2	millennial	millennial	ADJ
easat-6311	138	3	97.8	97.8	NUM
easat-6311	138	4	%	%	NOUN
easat-6311	138	5	non	non	ADJ
easat-6311	138	6	-	-	ADJ
easat-6311	138	7	millennial	millennial	ADJ
easat-6311	138	8	2.2	2.2	NUM
easat-6311	138	9	%	%	NOUN
easat-6311	138	10	educational	educational	ADJ
easat-6311	138	11	background	background	NOUN
easat-6311	138	12	bachelor	bachelor	NOUN
easat-6311	138	13	88.2	88.2	NUM
easat-6311	138	14	%	%	NOUN
easat-6311	138	15	master	master	NOUN
easat-6311	138	16	11.8	11.8	NUM
easat-6311	138	17	%	%	NOUN
easat-6311	138	18	firms	firm	NOUN
easat-6311	138	19	big	big	ADJ
easat-6311	138	20	4	4	NUM
easat-6311	138	21	48.4	48.4	NUM
easat-6311	138	22	%	%	NOUN
easat-6311	138	23	big	big	ADJ
easat-6311	138	24	10	10	NUM
easat-6311	138	25	35.5	35.5	NUM
easat-6311	138	26	%	%	NOUN
easat-6311	138	27	non	non	ADJ
easat-6311	138	28	-	-	ADJ
easat-6311	138	29	big	big	ADJ
easat-6311	138	30	4	4	NUM
easat-6311	138	31	&	&	CCONJ
easat-6311	138	32	big	big	ADJ
easat-6311	138	33	10	10	NUM
easat-6311	138	34	16.1	16.1	NUM
easat-6311	138	35	%	%	NOUN
easat-6311	138	36	position	position	NOUN
easat-6311	138	37	partner	partner	NOUN
easat-6311	138	38	2.2	2.2	NUM
easat-6311	138	39	%	%	NOUN
easat-6311	138	40	manager	manager	NOUN
easat-6311	138	41	7.5	7.5	NUM
easat-6311	138	42	%	%	NOUN
easat-6311	138	43	associate	associate	NOUN
easat-6311	138	44	47.3	47.3	NUM
easat-6311	138	45	%	%	NOUN
easat-6311	138	46	intern	intern	NOUN
easat-6311	138	47	43	43	NUM
easat-6311	138	48	%	%	NOUN
easat-6311	138	49	the	the	DET
easat-6311	138	50	reliability	reliability	NOUN
easat-6311	138	51	analysis	analysis	NOUN
easat-6311	138	52	using	use	VERB
easat-6311	138	53	cronbach	cronbach	NOUN
easat-6311	138	54	's	's	PART
easat-6311	138	55	alpha	alpha	NOUN
easat-6311	138	56	showed	show	VERB
easat-6311	138	57	coefficients	coefficient	NOUN
easat-6311	138	58	of	of	ADP
easat-6311	138	59	0.86	0.86	NUM
easat-6311	138	60	for	for	ADP
easat-6311	138	61	the	the	DET
easat-6311	138	62	independent	independent	ADJ
easat-6311	138	63	variable	variable	NOUN
easat-6311	138	64	(	(	PUNCT
easat-6311	138	65	ai	ai	VERB
easat-6311	138	66	use	use	NOUN
easat-6311	138	67	)	)	PUNCT
easat-6311	138	68	,	,	PUNCT
easat-6311	138	69	and	and	CCONJ
easat-6311	138	70	0.93	0.93	NUM
easat-6311	138	71	and	and	CCONJ
easat-6311	138	72	0.95	0.95	NUM
easat-6311	138	73	for	for	ADP
easat-6311	138	74	the	the	DET
easat-6311	138	75	dependent	dependent	ADJ
easat-6311	138	76	variables	variable	NOUN
easat-6311	138	77	(	(	PUNCT
easat-6311	138	78	audit	audit	NOUN
easat-6311	138	79	quality	quality	NOUN
easat-6311	138	80	and	and	CCONJ
easat-6311	138	81	fraud	fraud	NOUN
easat-6311	138	82	detection	detection	NOUN
easat-6311	138	83	)	)	PUNCT
easat-6311	138	84	.	.	PUNCT
easat-6311	139	1	these	these	DET
easat-6311	139	2	values	value	NOUN
easat-6311	139	3	exceed	exceed	VERB
easat-6311	139	4	the	the	DET
easat-6311	139	5	recommended	recommend	VERB
easat-6311	139	6	threshold	threshold	NOUN
easat-6311	139	7	of	of	ADP
easat-6311	139	8	0.6	0.6	NUM
easat-6311	139	9	,	,	PUNCT
easat-6311	139	10	indicating	indicate	VERB
easat-6311	139	11	adequate	adequate	ADJ
easat-6311	139	12	internal	internal	ADJ
easat-6311	139	13	consistency	consistency	NOUN
easat-6311	139	14	of	of	ADP
easat-6311	139	15	the	the	DET
easat-6311	139	16	instruments	instrument	NOUN
easat-6311	139	17	[	[	X
easat-6311	139	18	37	37	NUM
easat-6311	139	19	]	]	PUNCT
easat-6311	139	20	.	.	PUNCT
easat-6311	140	1	table	table	NOUN
easat-6311	140	2	3	3	NUM
easat-6311	140	3	.	.	PUNCT
easat-6311	140	4	multiple	multiple	ADJ
easat-6311	140	5	regression	regression	NOUN
easat-6311	140	6	analysis	analysis	NOUN
easat-6311	140	7	.	.	PUNCT
easat-6311	141	1	model	model	PROPN
easat-6311	141	2	unstandardized	unstandardized	ADJ
easat-6311	141	3	coefficients	coefficient	NOUN
easat-6311	141	4	standardized	standardize	VERB
easat-6311	141	5	coefficients	coefficient	NOUN
easat-6311	141	6	beta	beta	PROPN
easat-6311	141	7	t	t	PROPN
easat-6311	141	8	sig	sig	PROPN
easat-6311	141	9	.	.	PUNCT
easat-6311	142	1	b	b	X
easat-6311	142	2	std	std	PROPN
easat-6311	142	3	.	.	NOUN
easat-6311	142	4	error	error	NOUN
easat-6311	142	5	(	(	PUNCT
easat-6311	142	6	constant	constant	ADJ
easat-6311	142	7	)	)	PUNCT
easat-6311	142	8	12.305	12.305	NUM
easat-6311	142	9	1.349	1.349	NUM
easat-6311	142	10	9.124	9.124	NUM
easat-6311	142	11	0	0	NUM
easat-6311	142	12	use	use	NOUN
easat-6311	142	13	of	of	ADP
easat-6311	142	14	ai	ai	PRON
easat-6311	142	15	0.369	0.369	NUM
easat-6311	142	16	0.029	0.029	NUM
easat-6311	142	17	0.788	0.788	NUM
easat-6311	142	18	12.63	12.63	NUM
easat-6311	142	19	0	0	NUM
easat-6311	142	20	age	age	NOUN
easat-6311	142	21	0.153	0.153	NUM
easat-6311	142	22	0.566	0.566	NUM
easat-6311	142	23	0.018	0.018	NUM
easat-6311	142	24	0.27	0.27	NUM
easat-6311	142	25	0.788	0.788	NUM
easat-6311	142	26	educational	educational	ADJ
easat-6311	142	27	background	background	NOUN
easat-6311	143	1	-0.656	-0.656	NUM
easat-6311	143	2	0.254	0.254	NUM
easat-6311	143	3	-0.176	-0.176	NOUN
easat-6311	143	4	-2.581	-2.581	PUNCT
easat-6311	143	5	0.011	0.011	NUM
easat-6311	143	6	note	note	NOUN
easat-6311	143	7	:	:	PUNCT
easat-6311	143	8	a.	a.	NOUN
easat-6311	143	9	”	"	PUNCT
easat-6311	143	10	predictors	predictor	NOUN
easat-6311	143	11	:	:	PUNCT
easat-6311	143	12	constant	constant	ADJ
easat-6311	143	13	,	,	PUNCT
easat-6311	143	14	edu	edu	PROPN
easat-6311	143	15	background	background	NOUN
easat-6311	143	16	,	,	PUNCT
easat-6311	143	17	use	use	NOUN
easat-6311	143	18	of	of	ADP
easat-6311	143	19	ai	ai	NOUN
easat-6311	143	20	,	,	PUNCT
easat-6311	143	21	age	age	NOUN
easat-6311	143	22	.	.	PUNCT
easat-6311	144	1	b.	b.	PROPN
easat-6311	145	1	dependent	dependent	ADJ
easat-6311	145	2	variable	variable	NOUN
easat-6311	145	3	:	:	PUNCT
easat-6311	145	4	audit	audit	NOUN
easat-6311	145	5	quality	quality	NOUN
easat-6311	145	6	.	.	PUNCT
easat-6311	146	1	the	the	DET
easat-6311	146	2	coefficient	coefficient	NOUN
easat-6311	146	3	of	of	ADP
easat-6311	146	4	determination	determination	NOUN
easat-6311	146	5	(	(	PUNCT
easat-6311	146	6	r²	r²	NOUN
easat-6311	146	7	)	)	PUNCT
easat-6311	146	8	measures	measure	NOUN
easat-6311	146	9	how	how	SCONJ
easat-6311	146	10	well	well	ADV
easat-6311	146	11	the	the	DET
easat-6311	146	12	model	model	NOUN
easat-6311	146	13	predicts	predict	VERB
easat-6311	146	14	the	the	DET
easat-6311	146	15	outcome	outcome	NOUN
easat-6311	146	16	.	.	PUNCT
easat-6311	147	1	for	for	ADP
easat-6311	147	2	example	example	NOUN
easat-6311	147	3	,	,	PUNCT
easat-6311	147	4	an	an	DET
easat-6311	147	5	r²	r²	NOUN
easat-6311	147	6	of	of	ADP
easat-6311	147	7	0.20	0.20	NUM
easat-6311	147	8	means	mean	VERB
easat-6311	147	9	the	the	DET
easat-6311	147	10	model	model	NOUN
easat-6311	147	11	explains	explain	VERB
easat-6311	147	12	20	20	NUM
easat-6311	147	13	%	%	NOUN
easat-6311	147	14	of	of	ADP
easat-6311	147	15	the	the	DET
easat-6311	147	16	variation	variation	NOUN
easat-6311	147	17	in	in	ADP
easat-6311	147	18	the	the	DET
easat-6311	147	19	result	result	NOUN
easat-6311	148	1	[	[	X
easat-6311	148	2	38	38	NUM
easat-6311	148	3	]	]	PUNCT
easat-6311	148	4	.	.	PUNCT
easat-6311	149	1	the	the	DET
easat-6311	149	2	regression	regression	NOUN
easat-6311	149	3	coefficient	coefficient	NOUN
easat-6311	149	4	is	be	AUX
easat-6311	149	5	tested	test	VERB
easat-6311	149	6	using	use	VERB
easat-6311	149	7	the	the	DET
easat-6311	149	8	t	t	NOUN
easat-6311	149	9	-	-	PUNCT
easat-6311	149	10	test	test	NOUN
easat-6311	149	11	to	to	PART
easat-6311	149	12	assess	assess	VERB
easat-6311	149	13	the	the	DET
easat-6311	149	14	significance	significance	NOUN
easat-6311	149	15	of	of	ADP
easat-6311	149	16	the	the	DET
easat-6311	149	17	association	association	NOUN
easat-6311	149	18	between	between	ADP
easat-6311	149	19	the	the	DET
easat-6311	149	20	independent	independent	ADJ
easat-6311	149	21	and	and	CCONJ
easat-6311	149	22	dependent	dependent	ADJ
easat-6311	149	23	variables	variable	NOUN
easat-6311	149	24	.	.	PUNCT
easat-6311	150	1	this	this	DET
easat-6311	150	2	test	test	NOUN
easat-6311	150	3	compares	compare	VERB
easat-6311	150	4	the	the	DET
easat-6311	150	5	alternative	alternative	ADJ
easat-6311	150	6	hypothesis	hypothesis	NOUN
easat-6311	150	7	(	(	PUNCT
easat-6311	150	8	that	that	SCONJ
easat-6311	150	9	the	the	DET
easat-6311	150	10	regression	regression	NOUN
easat-6311	150	11	coefficient	coefficient	NOUN
easat-6311	150	12	has	have	AUX
easat-6311	150	13	a	a	DET
easat-6311	150	14	significant	significant	ADJ
easat-6311	150	15	effect	effect	NOUN
easat-6311	150	16	)	)	PUNCT
easat-6311	150	17	with	with	ADP
easat-6311	150	18	the	the	DET
easat-6311	150	19	null	null	ADJ
easat-6311	150	20	hypothesis	hypothesis	NOUN
easat-6311	150	21	(	(	PUNCT
easat-6311	150	22	that	that	SCONJ
easat-6311	150	23	the	the	DET
easat-6311	150	24	coefficient	coefficient	NOUN
easat-6311	150	25	has	have	VERB
easat-6311	150	26	no	no	DET
easat-6311	150	27	significant	significant	ADJ
easat-6311	150	28	effect	effect	NOUN
easat-6311	150	29	)	)	PUNCT
easat-6311	151	1	[	[	X
easat-6311	151	2	39	39	NUM
easat-6311	151	3	]	]	PUNCT
easat-6311	151	4	.	.	PUNCT
easat-6311	152	1	the	the	DET
easat-6311	152	2	r	r	NOUN
easat-6311	152	3	-	-	PUNCT
easat-6311	152	4	squared	square	VERB
easat-6311	152	5	value	value	NOUN
easat-6311	152	6	of	of	ADP
easat-6311	152	7	0.655	0.655	NUM
easat-6311	152	8	indicates	indicate	VERB
easat-6311	152	9	that	that	SCONJ
easat-6311	152	10	65.5	65.5	NUM
easat-6311	152	11	%	%	NOUN
easat-6311	152	12	of	of	ADP
easat-6311	152	13	the	the	DET
easat-6311	152	14	variation	variation	NOUN
easat-6311	152	15	in	in	ADP
easat-6311	152	16	audit	audit	NOUN
easat-6311	152	17	quality	quality	NOUN
easat-6311	152	18	is	be	AUX
easat-6311	152	19	explained	explain	VERB
easat-6311	152	20	by	by	ADP
easat-6311	152	21	educational	educational	ADJ
easat-6311	152	22	background	background	NOUN
easat-6311	152	23	,	,	PUNCT
easat-6311	152	24	use	use	NOUN
easat-6311	152	25	of	of	ADP
easat-6311	152	26	ai	ai	NOUN
easat-6311	152	27	,	,	PUNCT
easat-6311	152	28	and	and	CCONJ
easat-6311	152	29	age	age	NOUN
easat-6311	152	30	,	,	PUNCT
easat-6311	152	31	reflecting	reflect	VERB
easat-6311	152	32	a	a	DET
easat-6311	152	33	moderately	moderately	ADV
easat-6311	152	34	strong	strong	ADJ
easat-6311	152	35	relationship	relationship	NOUN
easat-6311	152	36	between	between	ADP
easat-6311	152	37	the	the	DET
easat-6311	152	38	independent	independent	ADJ
easat-6311	152	39	variables	variable	NOUN
easat-6311	152	40	and	and	CCONJ
easat-6311	152	41	audit	audit	NOUN
easat-6311	152	42	quality	quality	NOUN
easat-6311	152	43	.	.	PUNCT
easat-6311	153	1	from	from	ADP
easat-6311	153	2	table	table	NOUN
easat-6311	153	3	3	3	NUM
easat-6311	153	4	,	,	PUNCT
easat-6311	153	5	the	the	DET
easat-6311	153	6	t	t	NOUN
easat-6311	153	7	-	-	PUNCT
easat-6311	153	8	statistic	statistic	NOUN
easat-6311	153	9	for	for	ADP
easat-6311	153	10	the	the	DET
easat-6311	153	11	use	use	NOUN
easat-6311	153	12	of	of	ADP
easat-6311	153	13	ai	ai	NOUN
easat-6311	153	14	is	be	AUX
easat-6311	153	15	12.630	12.630	NUM
easat-6311	153	16	(	(	PUNCT
easat-6311	153	17	p	p	X
easat-6311	153	18	<	<	X
easat-6311	153	19	.001	.001	NUM
easat-6311	153	20	)	)	PUNCT
easat-6311	153	21	showing	show	VERB
easat-6311	153	22	a	a	DET
easat-6311	153	23	strong	strong	ADJ
easat-6311	153	24	and	and	CCONJ
easat-6311	153	25	statistically	statistically	ADV
easat-6311	153	26	significant	significant	ADJ
easat-6311	153	27	positive	positive	ADJ
easat-6311	153	28	relationship	relationship	NOUN
easat-6311	153	29	with	with	ADP
easat-6311	153	30	audit	audit	NOUN
easat-6311	153	31	quality	quality	NOUN
easat-6311	153	32	indicating	indicate	VERB
easat-6311	153	33	that	that	SCONJ
easat-6311	153	34	increased	increase	VERB
easat-6311	153	35	use	use	NOUN
easat-6311	153	36	of	of	ADP
easat-6311	153	37	ai	ai	VERB
easat-6311	153	38	improves	improve	VERB
easat-6311	153	39	audit	audit	NOUN
easat-6311	153	40	quality	quality	NOUN
easat-6311	153	41	.	.	PUNCT
easat-6311	154	1	for	for	ADP
easat-6311	154	2	age	age	NOUN
easat-6311	154	3	,	,	PUNCT
easat-6311	154	4	the	the	DET
easat-6311	154	5	t	t	NOUN
easat-6311	154	6	-	-	PUNCT
easat-6311	154	7	statistic	statistic	NOUN
easat-6311	154	8	is	be	AUX
easat-6311	154	9	0.270	0.270	NUM
easat-6311	154	10	(	(	PUNCT
easat-6311	154	11	p	p	X
easat-6311	154	12	=	=	NOUN
easat-6311	154	13	.788	.788	NUM
easat-6311	154	14	)	)	PUNCT
easat-6311	154	15	,	,	PUNCT
easat-6311	154	16	suggesting	suggest	VERB
easat-6311	154	17	that	that	SCONJ
easat-6311	154	18	age	age	NOUN
easat-6311	154	19	is	be	AUX
easat-6311	154	20	not	not	PART
easat-6311	154	21	a	a	DET
easat-6311	154	22	significant	significant	ADJ
easat-6311	154	23	predictor	predictor	NOUN
easat-6311	154	24	of	of	ADP
easat-6311	154	25	audit	audit	NOUN
easat-6311	154	26	quality	quality	NOUN
easat-6311	154	27	in	in	ADP
easat-6311	154	28	this	this	DET
easat-6311	154	29	model	model	NOUN
easat-6311	154	30	.	.	PUNCT
easat-6311	155	1	the	the	DET
easat-6311	155	2	t	t	NOUN
easat-6311	155	3	-	-	PUNCT
easat-6311	155	4	statistic	statistic	NOUN
easat-6311	155	5	for	for	ADP
easat-6311	155	6	educational	educational	ADJ
easat-6311	155	7	background	background	NOUN
easat-6311	155	8	is	be	AUX
easat-6311	155	9	-2.581	-2.581	ADJ
easat-6311	155	10	(	(	PUNCT
easat-6311	155	11	p	p	X
easat-6311	155	12	=	=	NOUN
easat-6311	155	13	.011	.011	NUM
easat-6311	155	14	)	)	PUNCT
easat-6311	155	15	,	,	PUNCT
easat-6311	155	16	indicating	indicate	VERB
easat-6311	155	17	a	a	DET
easat-6311	155	18	statistically	statistically	ADV
easat-6311	155	19	significant	significant	ADJ
easat-6311	155	20	negative	negative	ADJ
easat-6311	155	21	relationship	relationship	NOUN
easat-6311	155	22	implying	imply	VERB
easat-6311	155	23	that	that	SCONJ
easat-6311	155	24	higher	high	ADJ
easat-6311	155	25	education	education	NOUN
easat-6311	155	26	levels	level	NOUN
easat-6311	155	27	are	be	AUX
easat-6311	155	28	associated	associate	VERB
easat-6311	155	29	with	with	ADP
easat-6311	155	30	decreased	decrease	VERB
easat-6311	155	31	audit	audit	NOUN
easat-6311	155	32	quality	quality	NOUN
easat-6311	155	33	.	.	PUNCT
easat-6311	156	1	table	table	NOUN
easat-6311	156	2	4	4	NUM
easat-6311	156	3	.	.	PUNCT
easat-6311	156	4	multiple	multiple	ADJ
easat-6311	156	5	regression	regression	NOUN
easat-6311	156	6	analysis	analysis	NOUN
easat-6311	156	7	.	.	PUNCT
easat-6311	157	1	r	r	NOUN
easat-6311	157	2	r	r	NOUN
easat-6311	157	3	square	square	ADJ
easat-6311	157	4	adjusted	adjust	VERB
easat-6311	157	5	r	r	NOUN
easat-6311	157	6	square	square	ADJ
easat-6311	157	7	std	std	NOUN
easat-6311	157	8	.	.	PUNCT
easat-6311	157	9	error	error	NOUN
easat-6311	157	10	of	of	ADP
easat-6311	157	11	the	the	DET
easat-6311	157	12	estimate	estimate	NOUN
easat-6311	157	13	durbin	durbin	ADJ
easat-6311	157	14	-	-	PUNCT
easat-6311	157	15	watson	watson	NOUN
easat-6311	157	16	0.794a	0.794a	NOUN
easat-6311	157	17	0.631	0.631	NUM
easat-6311	157	18	0.618	0.618	NUM
easat-6311	157	19	0.68319	0.68319	NUM
easat-6311	157	20	2.098	2.098	NUM
easat-6311	157	21	note	note	NOUN
easat-6311	157	22	:	:	PUNCT
easat-6311	157	23	a.	a.	NOUN
easat-6311	157	24	predictors	predictor	NOUN
easat-6311	157	25	:	:	PUNCT
easat-6311	158	1	constant	constant	ADJ
easat-6311	158	2	,	,	PUNCT
easat-6311	158	3	edu	edu	PROPN
easat-6311	158	4	background	background	NOUN
easat-6311	158	5	,	,	PUNCT
easat-6311	158	6	use	use	NOUN
easat-6311	158	7	of	of	ADP
easat-6311	158	8	ai	ai	NOUN
easat-6311	158	9	,	,	PUNCT
easat-6311	158	10	age	age	PROPN
easat-6311	158	11	b.	b.	PROPN
easat-6311	158	12	dependent	dependent	ADJ
easat-6311	158	13	variable	variable	NOUN
easat-6311	158	14	:	:	PUNCT
easat-6311	158	15	fraud	fraud	NOUN
easat-6311	158	16	detection	detection	NOUN
easat-6311	158	17	1443	1443	NUM
easat-6311	158	18	edelweiss	edelweiss	PROPN
easat-6311	158	19	applied	apply	VERB
easat-6311	158	20	science	science	NOUN
easat-6311	158	21	and	and	CCONJ
easat-6311	158	22	technology	technology	NOUN
easat-6311	158	23	issn	issn	PROPN
easat-6311	158	24	:	:	PUNCT
easat-6311	158	25	2576	2576	NUM
easat-6311	158	26	-	-	SYM
easat-6311	158	27	8484	8484	NUM
easat-6311	158	28	vol	vol	NOUN
easat-6311	158	29	.	.	PROPN
easat-6311	159	1	9	9	NUM
easat-6311	159	2	,	,	PUNCT
easat-6311	159	3	no	no	INTJ
easat-6311	159	4	.	.	NOUN
easat-6311	159	5	4	4	NUM
easat-6311	159	6	:	:	SYM
easat-6311	159	7	1437	1437	NUM
easat-6311	159	8	-	-	SYM
easat-6311	159	9	1446	1446	NUM
easat-6311	159	10	,	,	PUNCT
easat-6311	159	11	2025	2025	NUM
easat-6311	159	12	doi	doi	NOUN
easat-6311	159	13	:	:	PUNCT
easat-6311	159	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	159	15	©	©	PROPN
easat-6311	159	16	2025	2025	NUM
easat-6311	159	17	by	by	ADP
easat-6311	159	18	the	the	DET
easat-6311	159	19	authors	author	NOUN
easat-6311	159	20	;	;	PUNCT
easat-6311	159	21	licensee	licensee	PROPN
easat-6311	159	22	learning	learn	VERB
easat-6311	159	23	gate	gate	NOUN
easat-6311	159	24	table	table	NOUN
easat-6311	159	25	5	5	NUM
easat-6311	159	26	.	.	PUNCT
easat-6311	159	27	multiple	multiple	ADJ
easat-6311	159	28	regression	regression	NOUN
easat-6311	159	29	analysis	analysis	NOUN
easat-6311	159	30	.	.	PUNCT
easat-6311	160	1	model	model	PROPN
easat-6311	160	2	unstandardized	unstandardized	ADJ
easat-6311	160	3	coefficients	coefficient	NOUN
easat-6311	160	4	standardized	standardize	VERB
easat-6311	160	5	coefficients	coefficient	NOUN
easat-6311	160	6	beta	beta	PROPN
easat-6311	160	7	t	t	PROPN
easat-6311	160	8	sig	sig	PROPN
easat-6311	160	9	.	.	PUNCT
easat-6311	161	1	b	b	X
easat-6311	161	2	std	std	PROPN
easat-6311	161	3	.	.	NOUN
easat-6311	161	4	error	error	NOUN
easat-6311	161	5	(	(	PUNCT
easat-6311	161	6	constant	constant	ADJ
easat-6311	161	7	)	)	PUNCT
easat-6311	161	8	11.322	11.322	NUM
easat-6311	161	9	1.274	1.274	NUM
easat-6311	161	10	8.887	8.887	NUM
easat-6311	161	11	0	0	NUM
easat-6311	161	12	use	use	NOUN
easat-6311	161	13	of	of	ADP
easat-6311	161	14	ai	ai	ADJ
easat-6311	161	15	0.339	0.339	NUM
easat-6311	161	16	0.028	0.028	NUM
easat-6311	161	17	0.791	0.791	NUM
easat-6311	161	18	12.262	12.262	NUM
easat-6311	161	19	0	0	NUM
easat-6311	161	20	age	age	NOUN
easat-6311	161	21	0.562	0.562	NUM
easat-6311	161	22	0.535	0.535	NUM
easat-6311	161	23	0.074	0.074	NUM
easat-6311	161	24	1.05	1.05	NUM
easat-6311	161	25	0.297	0.297	NUM
easat-6311	161	26	educational	educational	ADJ
easat-6311	161	27	background	background	NOUN
easat-6311	161	28	-0.146	-0.146	NOUN
easat-6311	161	29	0.24	0.24	NUM
easat-6311	161	30	-0.043	-0.043	NOUN
easat-6311	161	31	-0.61	-0.61	NOUN
easat-6311	161	32	0.544	0.544	NUM
easat-6311	161	33	note	note	NOUN
easat-6311	161	34	:	:	PUNCT
easat-6311	161	35	a.	a.	NOUN
easat-6311	161	36	predictors	predictor	NOUN
easat-6311	161	37	:	:	PUNCT
easat-6311	161	38	constant	constant	ADJ
easat-6311	161	39	,	,	PUNCT
easat-6311	161	40	edu	edu	PROPN
easat-6311	161	41	background	background	NOUN
easat-6311	161	42	,	,	PUNCT
easat-6311	161	43	use	use	NOUN
easat-6311	161	44	of	of	ADP
easat-6311	161	45	ai	ai	NOUN
easat-6311	161	46	,	,	PUNCT
easat-6311	161	47	age	age	PROPN
easat-6311	161	48	b.	b.	PROPN
easat-6311	161	49	dependent	dependent	ADJ
easat-6311	161	50	variable	variable	NOUN
easat-6311	161	51	:	:	PUNCT
easat-6311	161	52	fraud	fraud	NOUN
easat-6311	161	53	detection	detection	NOUN
easat-6311	161	54	table	table	NOUN
easat-6311	161	55	4	4	NUM
easat-6311	161	56	show	show	VERB
easat-6311	161	57	that	that	SCONJ
easat-6311	161	58	r	r	NOUN
easat-6311	161	59	-	-	PUNCT
easat-6311	161	60	squared	square	VERB
easat-6311	161	61	value	value	NOUN
easat-6311	161	62	of	of	ADP
easat-6311	161	63	0.631	0.631	NUM
easat-6311	161	64	indicates	indicate	VERB
easat-6311	161	65	that	that	SCONJ
easat-6311	161	66	63.1	63.1	NUM
easat-6311	161	67	%	%	NOUN
easat-6311	161	68	of	of	ADP
easat-6311	161	69	the	the	DET
easat-6311	161	70	variation	variation	NOUN
easat-6311	161	71	in	in	ADP
easat-6311	161	72	fraud	fraud	NOUN
easat-6311	161	73	detection	detection	NOUN
easat-6311	161	74	is	be	AUX
easat-6311	161	75	explained	explain	VERB
easat-6311	161	76	by	by	ADP
easat-6311	161	77	age	age	NOUN
easat-6311	161	78	,	,	PUNCT
easat-6311	161	79	educational	educational	ADJ
easat-6311	161	80	background	background	NOUN
easat-6311	161	81	,	,	PUNCT
easat-6311	161	82	and	and	CCONJ
easat-6311	161	83	use	use	NOUN
easat-6311	161	84	of	of	ADP
easat-6311	161	85	ai	ai	NOUN
easat-6311	161	86	.	.	PUNCT
easat-6311	162	1	this	this	PRON
easat-6311	162	2	means	mean	VERB
easat-6311	162	3	these	these	DET
easat-6311	162	4	three	three	NUM
easat-6311	162	5	variables	variable	NOUN
easat-6311	162	6	account	account	VERB
easat-6311	162	7	for	for	ADP
easat-6311	162	8	a	a	DET
easat-6311	162	9	significant	significant	ADJ
easat-6311	162	10	portion	portion	NOUN
easat-6311	162	11	of	of	ADP
easat-6311	162	12	the	the	DET
easat-6311	162	13	observed	observe	VERB
easat-6311	162	14	changes	change	NOUN
easat-6311	162	15	in	in	ADP
easat-6311	162	16	fraud	fraud	NOUN
easat-6311	162	17	detection	detection	NOUN
easat-6311	162	18	.	.	PUNCT
easat-6311	163	1	for	for	ADP
easat-6311	163	2	the	the	DET
easat-6311	163	3	variable	variable	ADJ
easat-6311	163	4	use	use	NOUN
easat-6311	163	5	of	of	ADP
easat-6311	163	6	ai	ai	NOUN
easat-6311	163	7	,	,	PUNCT
easat-6311	163	8	the	the	DET
easat-6311	163	9	t	t	NOUN
easat-6311	163	10	-	-	PUNCT
easat-6311	163	11	statistic	statistic	NOUN
easat-6311	163	12	is	be	AUX
easat-6311	163	13	12.262	12.262	NUM
easat-6311	163	14	with	with	ADP
easat-6311	163	15	a	a	DET
easat-6311	163	16	significance	significance	NOUN
easat-6311	163	17	level	level	NOUN
easat-6311	163	18	of	of	ADP
easat-6311	163	19	0.000	0.000	NUM
easat-6311	163	20	,	,	PUNCT
easat-6311	163	21	showing	show	VERB
easat-6311	163	22	that	that	PRON
easat-6311	163	23	ai	ai	VERB
easat-6311	163	24	significantly	significantly	ADV
easat-6311	163	25	enhances	enhance	VERB
easat-6311	163	26	fraud	fraud	NOUN
easat-6311	163	27	detection	detection	NOUN
easat-6311	163	28	.	.	PUNCT
easat-6311	164	1	age	age	NOUN
easat-6311	164	2	has	have	VERB
easat-6311	164	3	a	a	DET
easat-6311	164	4	t	t	NOUN
easat-6311	164	5	-	-	PUNCT
easat-6311	164	6	statistic	statistic	NOUN
easat-6311	164	7	of	of	ADP
easat-6311	164	8	1.050	1.050	NUM
easat-6311	164	9	and	and	CCONJ
easat-6311	164	10	a	a	DET
easat-6311	164	11	significance	significance	NOUN
easat-6311	164	12	value	value	NOUN
easat-6311	164	13	of	of	ADP
easat-6311	164	14	0.297	0.297	NUM
easat-6311	164	15	,	,	PUNCT
easat-6311	164	16	suggesting	suggest	VERB
easat-6311	164	17	that	that	SCONJ
easat-6311	164	18	age	age	NOUN
easat-6311	164	19	does	do	AUX
easat-6311	164	20	not	not	PART
easat-6311	164	21	significantly	significantly	ADV
easat-6311	164	22	impact	impact	VERB
easat-6311	164	23	fraud	fraud	NOUN
easat-6311	164	24	detection	detection	NOUN
easat-6311	164	25	.	.	PUNCT
easat-6311	165	1	similarly	similarly	ADV
easat-6311	165	2	,	,	PUNCT
easat-6311	165	3	educational	educational	ADJ
easat-6311	165	4	background	background	NOUN
easat-6311	165	5	has	have	VERB
easat-6311	165	6	a	a	DET
easat-6311	165	7	t	t	NOUN
easat-6311	165	8	-	-	PUNCT
easat-6311	165	9	statistic	statistic	NOUN
easat-6311	165	10	of	of	ADP
easat-6311	165	11	-0.610	-0.610	PUNCT
easat-6311	165	12	with	with	ADP
easat-6311	165	13	a	a	DET
easat-6311	165	14	significance	significance	NOUN
easat-6311	165	15	value	value	NOUN
easat-6311	165	16	of	of	ADP
easat-6311	165	17	0.544	0.544	NUM
easat-6311	165	18	,	,	PUNCT
easat-6311	165	19	indicating	indicate	VERB
easat-6311	165	20	that	that	SCONJ
easat-6311	165	21	educational	educational	ADJ
easat-6311	165	22	background	background	NOUN
easat-6311	165	23	does	do	AUX
easat-6311	165	24	not	not	PART
easat-6311	165	25	significantly	significantly	ADV
easat-6311	165	26	affect	affect	VERB
easat-6311	165	27	fraud	fraud	NOUN
easat-6311	165	28	detection	detection	NOUN
easat-6311	165	29	(	(	PUNCT
easat-6311	165	30	see	see	VERB
easat-6311	165	31	table	table	NOUN
easat-6311	165	32	5	5	NUM
easat-6311	165	33	)	)	PUNCT
easat-6311	165	34	.	.	PUNCT
easat-6311	166	1	4.1	4.1	NUM
easat-6311	166	2	.	.	PUNCT
easat-6311	166	3	correlational	correlational	ADJ
easat-6311	166	4	analysis	analysis	NOUN
easat-6311	166	5	pearson	pearson	NOUN
easat-6311	166	6	correlation	correlation	NOUN
easat-6311	166	7	,	,	PUNCT
easat-6311	166	8	often	often	ADV
easat-6311	166	9	assessed	assess	VERB
easat-6311	166	10	through	through	ADP
easat-6311	166	11	linear	linear	ADJ
easat-6311	166	12	regression	regression	NOUN
easat-6311	166	13	,	,	PUNCT
easat-6311	166	14	measures	measure	VERB
easat-6311	166	15	the	the	DET
easat-6311	166	16	strength	strength	NOUN
easat-6311	166	17	and	and	CCONJ
easat-6311	166	18	direction	direction	NOUN
easat-6311	166	19	of	of	ADP
easat-6311	166	20	the	the	DET
easat-6311	166	21	relationship	relationship	NOUN
easat-6311	166	22	between	between	ADP
easat-6311	166	23	two	two	NUM
easat-6311	166	24	variables	variable	NOUN
easat-6311	166	25	:	:	PUNCT
easat-6311	166	26	one	one	NUM
easat-6311	166	27	dependent	dependent	ADJ
easat-6311	166	28	and	and	CCONJ
easat-6311	166	29	one	one	NUM
easat-6311	166	30	independent	independent	ADJ
easat-6311	166	31	.	.	PUNCT
easat-6311	167	1	it	it	PRON
easat-6311	167	2	helps	help	VERB
easat-6311	167	3	evaluate	evaluate	VERB
easat-6311	167	4	how	how	SCONJ
easat-6311	167	5	one	one	NUM
easat-6311	167	6	variable	variable	NOUN
easat-6311	167	7	influences	influence	VERB
easat-6311	167	8	the	the	DET
easat-6311	167	9	other	other	ADJ
easat-6311	167	10	[	[	X
easat-6311	167	11	40	40	NUM
easat-6311	167	12	]	]	PUNCT
easat-6311	167	13	.	.	PUNCT
easat-6311	168	1	table	table	NOUN
easat-6311	168	2	6	6	NUM
easat-6311	168	3	.	.	PUNCT
easat-6311	168	4	correlation	correlation	NOUN
easat-6311	168	5	test	test	NOUN
easat-6311	168	6	.	.	PUNCT
easat-6311	169	1	the	the	DET
easat-6311	169	2	strong	strong	ADJ
easat-6311	169	3	positive	positive	ADJ
easat-6311	169	4	correlation	correlation	NOUN
easat-6311	169	5	between	between	ADP
easat-6311	169	6	the	the	DET
easat-6311	169	7	use	use	NOUN
easat-6311	169	8	of	of	ADP
easat-6311	169	9	ai	ai	NOUN
easat-6311	169	10	and	and	CCONJ
easat-6311	169	11	audit	audit	VERB
easat-6311	169	12	quality	quality	NOUN
easat-6311	169	13	(	(	PUNCT
easat-6311	169	14	r	r	NOUN
easat-6311	169	15	=	=	PUNCT
easat-6311	169	16	0.788	0.788	NUM
easat-6311	169	17	)	)	PUNCT
easat-6311	169	18	indicates	indicate	VERB
easat-6311	169	19	that	that	SCONJ
easat-6311	169	20	increased	increase	VERB
easat-6311	169	21	reliance	reliance	NOUN
easat-6311	169	22	on	on	ADP
easat-6311	169	23	ai	ai	VERB
easat-6311	169	24	significantly	significantly	ADV
easat-6311	169	25	improves	improve	VERB
easat-6311	169	26	audit	audit	NOUN
easat-6311	169	27	quality	quality	NOUN
easat-6311	169	28	(	(	PUNCT
easat-6311	169	29	see	see	VERB
easat-6311	169	30	table	table	NOUN
easat-6311	169	31	6	6	NUM
easat-6311	169	32	)	)	PUNCT
easat-6311	169	33	.	.	PUNCT
easat-6311	170	1	similarly	similarly	ADV
easat-6311	170	2	,	,	PUNCT
easat-6311	170	3	the	the	DET
easat-6311	170	4	strong	strong	ADJ
easat-6311	170	5	positive	positive	ADJ
easat-6311	170	6	use	use	NOUN
easat-6311	170	7	of	of	ADP
easat-6311	170	8	ai	ai	ADJ
easat-6311	170	9	audit	audit	NOUN
easat-6311	170	10	quality	quality	NOUN
easat-6311	170	11	fraud	fraud	NOUN
easat-6311	170	12	detection	detection	NOUN
easat-6311	170	13	age	age	NOUN
easat-6311	170	14	edu	edu	PROPN
easat-6311	170	15	background	background	NOUN
easat-6311	170	16	use	use	NOUN
easat-6311	170	17	of	of	ADP
easat-6311	170	18	ai	ai	ADJ
easat-6311	170	19	correlation	correlation	NOUN
easat-6311	170	20	1.000	1.000	NUM
easat-6311	170	21	0.788	0.788	NUM
easat-6311	170	22	0.788	0.788	NUM
easat-6311	170	23	-0.052	-0.052	DET
easat-6311	170	24	-0.007	-0.007	NOUN
easat-6311	170	25	significance	significance	NOUN
easat-6311	170	26	(	(	PUNCT
easat-6311	170	27	2	2	NUM
easat-6311	170	28	-	-	PUNCT
easat-6311	170	29	tailed	tailed	ADJ
easat-6311	170	30	)	)	PUNCT
easat-6311	170	31	<	<	X
easat-6311	170	32	0.001	0.001	NUM
easat-6311	170	33	<	<	NOUN
easat-6311	170	34	0.001	0.001	NUM
easat-6311	170	35	0.618	0.618	NUM
easat-6311	170	36	0.950	0.950	NUM
easat-6311	170	37	df	df	NOUN
easat-6311	170	38	0	0	NUM
easat-6311	170	39	91	91	NUM
easat-6311	170	40	91	91	NUM
easat-6311	170	41	91	91	NUM
easat-6311	170	42	91	91	NUM
easat-6311	170	43	audit	audit	NOUN
easat-6311	170	44	quality	quality	NOUN
easat-6311	170	45	correlation	correlation	NOUN
easat-6311	170	46	0.788	0.788	NUM
easat-6311	170	47	1.000	1.000	NUM
easat-6311	170	48	0.947	0.947	NUM
easat-6311	170	49	0.048	0.048	NUM
easat-6311	170	50	-0.188	-0.188	NOUN
easat-6311	170	51	significance	significance	NOUN
easat-6311	170	52	(	(	PUNCT
easat-6311	170	53	2	2	NUM
easat-6311	170	54	-	-	PUNCT
easat-6311	170	55	tailed	tailed	ADJ
easat-6311	170	56	)	)	PUNCT
easat-6311	171	1	<	<	X
easat-6311	171	2	0.001	0.001	NUM
easat-6311	171	3	<	<	NOUN
easat-6311	171	4	0.001	0.001	NUM
easat-6311	171	5	0.646	0.646	NUM
easat-6311	171	6	0.070	0.070	NUM
easat-6311	171	7	df	df	NOUN
easat-6311	171	8	91	91	NUM
easat-6311	171	9	0	0	NUM
easat-6311	172	1	91	91	NUM
easat-6311	172	2	91	91	NUM
easat-6311	172	3	91	91	NUM
easat-6311	172	4	fraud	fraud	NOUN
easat-6311	172	5	detection	detection	NOUN
easat-6311	172	6	correlation	correlation	NOUN
easat-6311	172	7	0.788	0.788	NUM
easat-6311	172	8	.947	.947	NUM
easat-6311	172	9	1.000	1.000	NUM
easat-6311	172	10	0.050	0.050	NUM
easat-6311	172	11	-0.078	-0.078	NOUN
easat-6311	172	12	significance	significance	NOUN
easat-6311	172	13	(	(	PUNCT
easat-6311	172	14	2	2	NUM
easat-6311	172	15	-	-	PUNCT
easat-6311	172	16	tailed	tailed	ADJ
easat-6311	172	17	)	)	PUNCT
easat-6311	172	18	<	<	X
easat-6311	172	19	.001	.001	NUM
easat-6311	172	20	<	<	X
easat-6311	172	21	.001	.001	NUM
easat-6311	172	22	0.634	0.634	NUM
easat-6311	172	23	0.457	0.457	NUM
easat-6311	172	24	df	df	PROPN
easat-6311	172	25	91	91	NUM
easat-6311	172	26	91	91	NUM
easat-6311	172	27	0	0	NUM
easat-6311	172	28	91	91	NUM
easat-6311	172	29	91	91	NUM
easat-6311	172	30	age	age	NOUN
easat-6311	172	31	correlation	correlation	NOUN
easat-6311	172	32	-0.052	-0.052	NUM
easat-6311	172	33	0.048	0.048	NUM
easat-6311	172	34	0.050	0.050	NUM
easat-6311	172	35	1.000	1.000	NUM
easat-6311	172	36	-0.405	-0.405	NOUN
easat-6311	172	37	significance	significance	NOUN
easat-6311	172	38	(	(	PUNCT
easat-6311	172	39	2	2	NUM
easat-6311	172	40	-	-	PUNCT
easat-6311	172	41	tailed	tailed	ADJ
easat-6311	172	42	)	)	PUNCT
easat-6311	172	43	0.618	0.618	NUM
easat-6311	172	44	0.646	0.646	NUM
easat-6311	172	45	0.634	0.634	NUM
easat-6311	172	46	.	.	PUNCT
easat-6311	173	1	<	<	X
easat-6311	173	2	1.000	1.000	NUM
easat-6311	173	3	df	df	NOUN
easat-6311	173	4	91	91	NUM
easat-6311	173	5	91	91	NUM
easat-6311	173	6	91	91	NUM
easat-6311	173	7	0	0	NUM
easat-6311	173	8	91	91	NUM
easat-6311	173	9	edu	edu	PROPN
easat-6311	173	10	background	background	NOUN
easat-6311	173	11	correlation	correlation	NOUN
easat-6311	173	12	-0.007	-0.007	PUNCT
easat-6311	173	13	-0.188	-0.188	NOUN
easat-6311	173	14	-0.078	-0.078	ADJ
easat-6311	173	15	-0.405	-0.405	PUNCT
easat-6311	173	16	1.000	1.000	NUM
easat-6311	173	17	significance	significance	NOUN
easat-6311	173	18	(	(	PUNCT
easat-6311	173	19	2	2	NUM
easat-6311	173	20	-	-	PUNCT
easat-6311	173	21	tailed	tailed	ADJ
easat-6311	173	22	)	)	PUNCT
easat-6311	173	23	0.950	0.950	NUM
easat-6311	173	24	0.070	0.070	NUM
easat-6311	173	25	0.457	0.457	NUM
easat-6311	173	26	<	<	NOUN
easat-6311	173	27	0.001	0.001	NUM
easat-6311	173	28	df	df	NOUN
easat-6311	173	29	91	91	NUM
easat-6311	173	30	91	91	NUM
easat-6311	173	31	91	91	NUM
easat-6311	173	32	91	91	NUM
easat-6311	173	33	0	0	NUM
easat-6311	173	34	age	age	NOUN
easat-6311	173	35	&	&	CCONJ
easat-6311	173	36	edu	edu	PROPN
easat-6311	173	37	background	background	NOUN
easat-6311	173	38	use	use	NOUN
easat-6311	173	39	of	of	ADP
easat-6311	173	40	ai	ai	ADJ
easat-6311	173	41	correlation	correlation	NOUN
easat-6311	173	42	1.000	1.000	NUM
easat-6311	173	43	0.801	0.801	NUM
easat-6311	173	44	0.793	0.793	NUM
easat-6311	173	45	significance	significance	NOUN
easat-6311	173	46	(	(	PUNCT
easat-6311	173	47	2	2	NUM
easat-6311	173	48	-	-	PUNCT
easat-6311	173	49	tailed	tailed	ADJ
easat-6311	173	50	)	)	PUNCT
easat-6311	173	51	<	<	X
easat-6311	173	52	0.001	0.001	NUM
easat-6311	173	53	<	<	NOUN
easat-6311	173	54	0.001	0.001	NUM
easat-6311	173	55	df	df	NOUN
easat-6311	173	56	0	0	NUM
easat-6311	173	57	89	89	NUM
easat-6311	173	58	89	89	NUM
easat-6311	173	59	audit	audit	NOUN
easat-6311	173	60	quality	quality	NOUN
easat-6311	173	61	correlation	correlation	NOUN
easat-6311	173	62	0.801	0.801	NUM
easat-6311	173	63	1.000	1.000	NUM
easat-6311	173	64	0.954	0.954	NUM
easat-6311	173	65	significance	significance	NOUN
easat-6311	173	66	(	(	PUNCT
easat-6311	173	67	2	2	NUM
easat-6311	173	68	-	-	PUNCT
easat-6311	173	69	tailed	tailed	ADJ
easat-6311	173	70	)	)	PUNCT
easat-6311	173	71	<	<	X
easat-6311	173	72	0.001	0.001	NUM
easat-6311	173	73	<	<	NOUN
easat-6311	173	74	0.001	0.001	NUM
easat-6311	173	75	df	df	NOUN
easat-6311	173	76	89	89	NUM
easat-6311	173	77	0	0	NUM
easat-6311	173	78	89	89	NUM
easat-6311	173	79	fraud	fraud	NOUN
easat-6311	173	80	detection	detection	NOUN
easat-6311	173	81	correlation	correlation	NOUN
easat-6311	173	82	0.793	0.793	NUM
easat-6311	173	83	0.954	0.954	NUM
easat-6311	173	84	1.000	1.000	NUM
easat-6311	173	85	significance	significance	NOUN
easat-6311	173	86	(	(	PUNCT
easat-6311	173	87	2	2	NUM
easat-6311	173	88	-	-	PUNCT
easat-6311	173	89	tailed	tailed	ADJ
easat-6311	173	90	)	)	PUNCT
easat-6311	173	91	<	<	X
easat-6311	173	92	0.001	0.001	NUM
easat-6311	173	93	<	<	NOUN
easat-6311	173	94	.001	.001	NUM
easat-6311	173	95	df	df	PROPN
easat-6311	173	96	89	89	NUM
easat-6311	173	97	89	89	NUM
easat-6311	173	98	0	0	NUM
easat-6311	173	99	1444	1444	NUM
easat-6311	173	100	edelweiss	edelweiss	PROPN
easat-6311	173	101	applied	apply	VERB
easat-6311	173	102	science	science	NOUN
easat-6311	173	103	and	and	CCONJ
easat-6311	173	104	technology	technology	NOUN
easat-6311	173	105	issn	issn	PROPN
easat-6311	173	106	:	:	PUNCT
easat-6311	173	107	2576	2576	NUM
easat-6311	173	108	-	-	SYM
easat-6311	173	109	8484	8484	NUM
easat-6311	173	110	vol	vol	NOUN
easat-6311	173	111	.	.	PROPN
easat-6311	174	1	9	9	NUM
easat-6311	174	2	,	,	PUNCT
easat-6311	174	3	no	no	INTJ
easat-6311	174	4	.	.	NOUN
easat-6311	174	5	4	4	NUM
easat-6311	174	6	:	:	SYM
easat-6311	174	7	1437	1437	NUM
easat-6311	174	8	-	-	SYM
easat-6311	174	9	1446	1446	NUM
easat-6311	174	10	,	,	PUNCT
easat-6311	174	11	2025	2025	NUM
easat-6311	174	12	doi	doi	NOUN
easat-6311	174	13	:	:	PUNCT
easat-6311	174	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	174	15	©	©	PROPN
easat-6311	174	16	2025	2025	NUM
easat-6311	174	17	by	by	ADP
easat-6311	174	18	the	the	DET
easat-6311	174	19	authors	author	NOUN
easat-6311	174	20	;	;	PUNCT
easat-6311	174	21	licensee	licensee	NOUN
easat-6311	174	22	learning	learn	VERB
easat-6311	174	23	gate	gate	NOUN
easat-6311	174	24	correlation	correlation	NOUN
easat-6311	174	25	between	between	ADP
easat-6311	174	26	ai	ai	PRON
easat-6311	174	27	use	use	NOUN
easat-6311	174	28	and	and	CCONJ
easat-6311	174	29	fraud	fraud	NOUN
easat-6311	174	30	detection	detection	NOUN
easat-6311	174	31	(	(	PUNCT
easat-6311	174	32	r	r	NOUN
easat-6311	174	33	=	=	PUNCT
easat-6311	174	34	0.788	0.788	NUM
easat-6311	174	35	)	)	PUNCT
easat-6311	174	36	shows	show	VERB
easat-6311	174	37	that	that	SCONJ
easat-6311	174	38	ai	ai	VERB
easat-6311	174	39	tools	tool	NOUN
easat-6311	174	40	are	be	AUX
easat-6311	174	41	effective	effective	ADJ
easat-6311	174	42	in	in	ADP
easat-6311	174	43	identifying	identify	VERB
easat-6311	174	44	fraud	fraud	NOUN
easat-6311	174	45	,	,	PUNCT
easat-6311	174	46	enhancing	enhance	VERB
easat-6311	174	47	detection	detection	NOUN
easat-6311	174	48	capabilities	capability	NOUN
easat-6311	174	49	.	.	PUNCT
easat-6311	175	1	the	the	DET
easat-6311	175	2	weak	weak	ADJ
easat-6311	175	3	and	and	CCONJ
easat-6311	175	4	statistically	statistically	ADV
easat-6311	175	5	insignificant	insignificant	ADJ
easat-6311	175	6	correlation	correlation	NOUN
easat-6311	175	7	between	between	ADP
easat-6311	175	8	age	age	NOUN
easat-6311	175	9	and	and	CCONJ
easat-6311	175	10	audit	audit	NOUN
easat-6311	175	11	quality	quality	NOUN
easat-6311	175	12	(	(	PUNCT
easat-6311	175	13	r	r	NOUN
easat-6311	175	14	=	=	SYM
easat-6311	175	15	0.048	0.048	NUM
easat-6311	175	16	)	)	PUNCT
easat-6311	175	17	suggests	suggest	VERB
easat-6311	175	18	that	that	SCONJ
easat-6311	175	19	an	an	DET
easat-6311	175	20	auditor	auditor	NOUN
easat-6311	175	21	's	's	PART
easat-6311	175	22	age	age	NOUN
easat-6311	175	23	does	do	AUX
easat-6311	175	24	not	not	PART
easat-6311	175	25	significantly	significantly	ADV
easat-6311	175	26	impact	impact	VERB
easat-6311	175	27	audit	audit	NOUN
easat-6311	175	28	quality	quality	NOUN
easat-6311	175	29	.	.	PUNCT
easat-6311	176	1	likewise	likewise	ADV
easat-6311	176	2	,	,	PUNCT
easat-6311	176	3	the	the	DET
easat-6311	176	4	weak	weak	ADJ
easat-6311	176	5	and	and	CCONJ
easat-6311	176	6	non	non	ADJ
easat-6311	176	7	-	-	ADJ
easat-6311	176	8	significant	significant	ADJ
easat-6311	176	9	correlation	correlation	NOUN
easat-6311	176	10	between	between	ADP
easat-6311	176	11	age	age	NOUN
easat-6311	176	12	and	and	CCONJ
easat-6311	176	13	fraud	fraud	NOUN
easat-6311	176	14	detection	detection	NOUN
easat-6311	176	15	(	(	PUNCT
easat-6311	176	16	r	r	NOUN
easat-6311	176	17	=	=	SYM
easat-6311	176	18	0.052	0.052	NUM
easat-6311	176	19	)	)	PUNCT
easat-6311	176	20	implies	imply	VERB
easat-6311	176	21	that	that	SCONJ
easat-6311	176	22	age	age	NOUN
easat-6311	176	23	does	do	AUX
easat-6311	176	24	not	not	PART
easat-6311	176	25	affect	affect	VERB
easat-6311	176	26	an	an	DET
easat-6311	176	27	auditor	auditor	NOUN
easat-6311	176	28	's	's	PART
easat-6311	176	29	ability	ability	NOUN
easat-6311	176	30	to	to	PART
easat-6311	176	31	detect	detect	VERB
easat-6311	176	32	fraud	fraud	NOUN
easat-6311	176	33	.	.	PUNCT
easat-6311	177	1	the	the	DET
easat-6311	177	2	correlation	correlation	NOUN
easat-6311	177	3	between	between	ADP
easat-6311	177	4	educational	educational	ADJ
easat-6311	177	5	background	background	NOUN
easat-6311	177	6	and	and	CCONJ
easat-6311	177	7	audit	audit	NOUN
easat-6311	177	8	quality	quality	NOUN
easat-6311	177	9	is	be	AUX
easat-6311	177	10	weakly	weakly	ADV
easat-6311	177	11	negative	negative	ADJ
easat-6311	177	12	(	(	PUNCT
easat-6311	177	13	r	r	NOUN
easat-6311	177	14	=	=	SYM
easat-6311	177	15	-0.188	-0.188	X
easat-6311	177	16	)	)	PUNCT
easat-6311	177	17	,	,	PUNCT
easat-6311	177	18	indicating	indicate	VERB
easat-6311	177	19	a	a	DET
easat-6311	177	20	slight	slight	ADJ
easat-6311	177	21	,	,	PUNCT
easat-6311	177	22	non	non	ADJ
easat-6311	177	23	-	-	ADJ
easat-6311	177	24	significant	significant	ADJ
easat-6311	177	25	decrease	decrease	NOUN
easat-6311	177	26	in	in	ADP
easat-6311	177	27	audit	audit	NOUN
easat-6311	177	28	quality	quality	NOUN
easat-6311	177	29	with	with	ADP
easat-6311	177	30	higher	high	ADJ
easat-6311	177	31	educational	educational	ADJ
easat-6311	177	32	levels	level	NOUN
easat-6311	177	33	.	.	PUNCT
easat-6311	178	1	similarly	similarly	ADV
easat-6311	178	2	,	,	PUNCT
easat-6311	178	3	the	the	DET
easat-6311	178	4	correlation	correlation	NOUN
easat-6311	178	5	between	between	ADP
easat-6311	178	6	educational	educational	ADJ
easat-6311	178	7	background	background	NOUN
easat-6311	178	8	and	and	CCONJ
easat-6311	178	9	fraud	fraud	NOUN
easat-6311	178	10	detection	detection	NOUN
easat-6311	178	11	is	be	AUX
easat-6311	178	12	weak	weak	ADJ
easat-6311	178	13	and	and	CCONJ
easat-6311	178	14	non	non	ADJ
easat-6311	178	15	-	-	ADJ
easat-6311	178	16	significant	significant	ADJ
easat-6311	178	17	(	(	PUNCT
easat-6311	178	18	r	r	NOUN
easat-6311	178	19	=	=	NOUN
easat-6311	178	20	0.078	0.078	NUM
easat-6311	178	21	)	)	PUNCT
easat-6311	178	22	,	,	PUNCT
easat-6311	178	23	suggesting	suggest	VERB
easat-6311	178	24	little	little	ADJ
easat-6311	178	25	impact	impact	NOUN
easat-6311	178	26	of	of	ADP
easat-6311	178	27	education	education	NOUN
easat-6311	178	28	on	on	ADP
easat-6311	178	29	fraud	fraud	NOUN
easat-6311	178	30	detection	detection	NOUN
easat-6311	178	31	capabilities	capability	NOUN
easat-6311	178	32	.	.	PUNCT
easat-6311	179	1	even	even	ADV
easat-6311	179	2	after	after	ADP
easat-6311	179	3	adjusting	adjust	VERB
easat-6311	179	4	for	for	ADP
easat-6311	179	5	age	age	NOUN
easat-6311	179	6	and	and	CCONJ
easat-6311	179	7	educational	educational	ADJ
easat-6311	179	8	background	background	NOUN
easat-6311	179	9	,	,	PUNCT
easat-6311	179	10	the	the	DET
easat-6311	179	11	correlation	correlation	NOUN
easat-6311	179	12	between	between	ADP
easat-6311	179	13	ai	ai	ADJ
easat-6311	179	14	use	use	NOUN
easat-6311	179	15	and	and	CCONJ
easat-6311	179	16	audit	audit	VERB
easat-6311	179	17	quality	quality	NOUN
easat-6311	179	18	remains	remain	VERB
easat-6311	179	19	substantial	substantial	ADJ
easat-6311	179	20	(	(	PUNCT
easat-6311	179	21	r	r	NOUN
easat-6311	179	22	=	=	SYM
easat-6311	179	23	0.801	0.801	NUM
easat-6311	179	24	,	,	PUNCT
easat-6311	179	25	p	p	X
easat-6311	179	26	<	<	X
easat-6311	179	27	0.001	0.001	NUM
easat-6311	179	28	)	)	PUNCT
easat-6311	179	29	,	,	PUNCT
easat-6311	179	30	and	and	CCONJ
easat-6311	179	31	the	the	DET
easat-6311	179	32	correlation	correlation	NOUN
easat-6311	179	33	between	between	ADP
easat-6311	179	34	ai	ai	PRON
easat-6311	179	35	use	use	NOUN
easat-6311	179	36	and	and	CCONJ
easat-6311	179	37	fraud	fraud	NOUN
easat-6311	179	38	detection	detection	NOUN
easat-6311	179	39	remains	remain	VERB
easat-6311	179	40	notable	notable	ADJ
easat-6311	179	41	(	(	PUNCT
easat-6311	179	42	r	r	NOUN
easat-6311	179	43	=	=	SYM
easat-6311	179	44	0.793	0.793	NUM
easat-6311	179	45	,	,	PUNCT
easat-6311	179	46	p	p	X
easat-6311	179	47	<	<	X
easat-6311	179	48	0.001	0.001	NUM
easat-6311	179	49	)	)	PUNCT
easat-6311	179	50	.	.	PUNCT
easat-6311	180	1	the	the	DET
easat-6311	180	2	relationship	relationship	NOUN
easat-6311	180	3	between	between	ADP
easat-6311	180	4	fraud	fraud	NOUN
easat-6311	180	5	detection	detection	NOUN
easat-6311	180	6	and	and	CCONJ
easat-6311	180	7	audit	audit	NOUN
easat-6311	180	8	quality	quality	NOUN
easat-6311	180	9	strengthens	strengthen	VERB
easat-6311	180	10	(	(	PUNCT
easat-6311	180	11	r	r	NOUN
easat-6311	180	12	=	=	SYM
easat-6311	180	13	0.954	0.954	NUM
easat-6311	180	14	,	,	PUNCT
easat-6311	180	15	p	p	X
easat-6311	180	16	<	<	X
easat-6311	180	17	0.001	0.001	NUM
easat-6311	180	18	)	)	PUNCT
easat-6311	180	19	when	when	SCONJ
easat-6311	180	20	adjusted	adjust	VERB
easat-6311	180	21	for	for	ADP
easat-6311	180	22	these	these	DET
easat-6311	180	23	variables	variable	NOUN
easat-6311	180	24	,	,	PUNCT
easat-6311	180	25	highlighting	highlight	VERB
easat-6311	180	26	that	that	PRON
easat-6311	180	27	ai	ai	VERB
easat-6311	180	28	's	's	PART
easat-6311	180	29	effectiveness	effectiveness	NOUN
easat-6311	180	30	in	in	ADP
easat-6311	180	31	enhancing	enhance	VERB
easat-6311	180	32	audit	audit	NOUN
easat-6311	180	33	quality	quality	NOUN
easat-6311	180	34	and	and	CCONJ
easat-6311	180	35	fraud	fraud	NOUN
easat-6311	180	36	detection	detection	NOUN
easat-6311	180	37	is	be	AUX
easat-6311	180	38	consistent	consistent	ADJ
easat-6311	180	39	across	across	ADP
easat-6311	180	40	different	different	ADJ
easat-6311	180	41	auditor	auditor	NOUN
easat-6311	180	42	demographics	demographic	NOUN
easat-6311	180	43	.	.	PUNCT
easat-6311	181	1	5	5	X
easat-6311	181	2	.	.	X
easat-6311	181	3	conclusion	conclusion	NOUN
easat-6311	181	4	the	the	DET
easat-6311	181	5	study	study	NOUN
easat-6311	181	6	provides	provide	VERB
easat-6311	181	7	strong	strong	ADJ
easat-6311	181	8	evidence	evidence	NOUN
easat-6311	181	9	that	that	SCONJ
easat-6311	181	10	integrating	integrate	VERB
easat-6311	181	11	ai	ai	VERB
easat-6311	181	12	into	into	ADP
easat-6311	181	13	financial	financial	ADJ
easat-6311	181	14	auditing	auditing	NOUN
easat-6311	181	15	significantly	significantly	ADV
easat-6311	181	16	enhances	enhance	VERB
easat-6311	181	17	audit	audit	NOUN
easat-6311	181	18	quality	quality	NOUN
easat-6311	181	19	.	.	PUNCT
easat-6311	182	1	ai	ai	VERB
easat-6311	182	2	improves	improve	VERB
easat-6311	182	3	the	the	DET
easat-6311	182	4	thoroughness	thoroughness	NOUN
easat-6311	182	5	and	and	CCONJ
easat-6311	182	6	accuracy	accuracy	NOUN
easat-6311	182	7	of	of	ADP
easat-6311	182	8	financial	financial	ADJ
easat-6311	182	9	assessments	assessment	NOUN
easat-6311	182	10	and	and	CCONJ
easat-6311	182	11	enhances	enhance	VERB
easat-6311	182	12	fraud	fraud	NOUN
easat-6311	182	13	detection	detection	NOUN
easat-6311	182	14	capabilities	capability	NOUN
easat-6311	182	15	by	by	ADP
easat-6311	182	16	analyzing	analyze	VERB
easat-6311	182	17	complex	complex	ADJ
easat-6311	182	18	data	datum	NOUN
easat-6311	182	19	to	to	PART
easat-6311	182	20	identify	identify	VERB
easat-6311	182	21	patterns	pattern	NOUN
easat-6311	182	22	and	and	CCONJ
easat-6311	182	23	anomalies	anomaly	NOUN
easat-6311	182	24	indicative	indicative	ADJ
easat-6311	182	25	of	of	ADP
easat-6311	182	26	fraudulent	fraudulent	ADJ
easat-6311	182	27	behavior	behavior	NOUN
easat-6311	182	28	.	.	PUNCT
easat-6311	183	1	the	the	DET
easat-6311	183	2	findings	finding	NOUN
easat-6311	183	3	reveal	reveal	VERB
easat-6311	183	4	a	a	DET
easat-6311	183	5	robust	robust	ADJ
easat-6311	183	6	positive	positive	ADJ
easat-6311	183	7	correlation	correlation	NOUN
easat-6311	183	8	between	between	ADP
easat-6311	183	9	ai	ai	ADJ
easat-6311	183	10	use	use	NOUN
easat-6311	183	11	and	and	CCONJ
easat-6311	183	12	audit	audit	VERB
easat-6311	183	13	quality	quality	NOUN
easat-6311	183	14	,	,	PUNCT
easat-6311	183	15	demonstrating	demonstrate	VERB
easat-6311	183	16	that	that	PRON
easat-6311	183	17	ai	ai	VERB
easat-6311	183	18	significantly	significantly	ADV
easat-6311	183	19	boosts	boost	VERB
easat-6311	183	20	audit	audit	NOUN
easat-6311	183	21	thoroughness	thoroughness	NOUN
easat-6311	183	22	and	and	CCONJ
easat-6311	183	23	accuracy	accuracy	NOUN
easat-6311	183	24	.	.	PUNCT
easat-6311	184	1	additionally	additionally	ADV
easat-6311	184	2	,	,	PUNCT
easat-6311	184	3	ai	ai	AUX
easat-6311	184	4	significantly	significantly	ADV
easat-6311	184	5	improves	improve	VERB
easat-6311	184	6	the	the	DET
easat-6311	184	7	ability	ability	NOUN
easat-6311	184	8	to	to	PART
easat-6311	184	9	detect	detect	VERB
easat-6311	184	10	fraudulent	fraudulent	ADJ
easat-6311	184	11	activities	activity	NOUN
easat-6311	184	12	by	by	ADP
easat-6311	184	13	identifying	identify	VERB
easat-6311	184	14	patterns	pattern	NOUN
easat-6311	184	15	and	and	CCONJ
easat-6311	184	16	outliers	outlier	NOUN
easat-6311	184	17	in	in	ADP
easat-6311	184	18	financial	financial	ADJ
easat-6311	184	19	data	datum	NOUN
easat-6311	184	20	.	.	PUNCT
easat-6311	185	1	the	the	DET
easat-6311	185	2	study	study	NOUN
easat-6311	185	3	found	find	VERB
easat-6311	185	4	no	no	DET
easat-6311	185	5	significant	significant	ADJ
easat-6311	185	6	difference	difference	NOUN
easat-6311	185	7	in	in	ADP
easat-6311	185	8	ai	ai	ADJ
easat-6311	185	9	proficiency	proficiency	NOUN
easat-6311	185	10	between	between	ADP
easat-6311	185	11	millennial	millennial	ADJ
easat-6311	185	12	and	and	CCONJ
easat-6311	185	13	non	non	ADJ
easat-6311	185	14	-	-	ADJ
easat-6311	185	15	millennial	millennial	ADJ
easat-6311	185	16	auditors	auditor	NOUN
easat-6311	185	17	,	,	PUNCT
easat-6311	185	18	indicating	indicate	VERB
easat-6311	185	19	that	that	SCONJ
easat-6311	185	20	generational	generational	ADJ
easat-6311	185	21	factors	factor	NOUN
easat-6311	185	22	do	do	AUX
easat-6311	185	23	not	not	PART
easat-6311	185	24	impact	impact	VERB
easat-6311	185	25	the	the	DET
easat-6311	185	26	effectiveness	effectiveness	NOUN
easat-6311	185	27	of	of	ADP
easat-6311	185	28	ai	ai	ADJ
easat-6311	185	29	tools	tool	NOUN
easat-6311	185	30	for	for	ADP
easat-6311	185	31	fraud	fraud	NOUN
easat-6311	185	32	detection	detection	NOUN
easat-6311	185	33	.	.	PUNCT
easat-6311	186	1	instead	instead	ADV
easat-6311	186	2	,	,	PUNCT
easat-6311	186	3	factors	factor	NOUN
easat-6311	186	4	such	such	ADJ
easat-6311	186	5	as	as	ADP
easat-6311	186	6	specific	specific	ADJ
easat-6311	186	7	training	training	NOUN
easat-6311	186	8	,	,	PUNCT
easat-6311	186	9	experience	experience	NOUN
easat-6311	186	10	,	,	PUNCT
easat-6311	186	11	and	and	CCONJ
easat-6311	186	12	access	access	NOUN
easat-6311	186	13	to	to	ADP
easat-6311	186	14	ai	ai	PROPN
easat-6311	186	15	resources	resource	NOUN
easat-6311	186	16	are	be	AUX
easat-6311	186	17	likely	likely	ADV
easat-6311	186	18	more	more	ADV
easat-6311	186	19	influential	influential	ADJ
easat-6311	186	20	.	.	PUNCT
easat-6311	187	1	furthermore	furthermore	ADV
easat-6311	187	2	,	,	PUNCT
easat-6311	187	3	there	there	PRON
easat-6311	187	4	was	be	VERB
easat-6311	187	5	no	no	DET
easat-6311	187	6	significant	significant	ADJ
easat-6311	187	7	relationship	relationship	NOUN
easat-6311	187	8	between	between	ADP
easat-6311	187	9	educational	educational	ADJ
easat-6311	187	10	background	background	NOUN
easat-6311	187	11	and	and	CCONJ
easat-6311	187	12	ai	ai	VERB
easat-6311	187	13	proficiency	proficiency	NOUN
easat-6311	187	14	in	in	ADP
easat-6311	187	15	improving	improve	VERB
easat-6311	187	16	audit	audit	NOUN
easat-6311	187	17	quality	quality	NOUN
easat-6311	187	18	.	.	PUNCT
easat-6311	188	1	this	this	PRON
easat-6311	188	2	suggests	suggest	VERB
easat-6311	188	3	that	that	SCONJ
easat-6311	188	4	while	while	SCONJ
easat-6311	188	5	higher	high	ADJ
easat-6311	188	6	education	education	NOUN
easat-6311	188	7	may	may	AUX
easat-6311	188	8	provide	provide	VERB
easat-6311	188	9	a	a	DET
easat-6311	188	10	foundation	foundation	NOUN
easat-6311	188	11	for	for	ADP
easat-6311	188	12	understanding	understand	VERB
easat-6311	188	13	complex	complex	ADJ
easat-6311	188	14	concepts	concept	NOUN
easat-6311	188	15	,	,	PUNCT
easat-6311	188	16	it	it	PRON
easat-6311	188	17	does	do	AUX
easat-6311	188	18	not	not	PART
easat-6311	188	19	necessarily	necessarily	ADV
easat-6311	188	20	translate	translate	VERB
easat-6311	188	21	into	into	ADP
easat-6311	188	22	superior	superior	ADJ
easat-6311	188	23	ai	ai	ADJ
easat-6311	188	24	skills	skill	NOUN
easat-6311	188	25	in	in	ADP
easat-6311	188	26	the	the	DET
easat-6311	188	27	context	context	NOUN
easat-6311	188	28	of	of	ADP
easat-6311	188	29	auditing	auditing	NOUN
easat-6311	188	30	.	.	PUNCT
easat-6311	189	1	in	in	ADP
easat-6311	189	2	summary	summary	NOUN
easat-6311	189	3	,	,	PUNCT
easat-6311	189	4	the	the	DET
easat-6311	189	5	benefits	benefit	NOUN
easat-6311	189	6	of	of	ADP
easat-6311	189	7	ai	ai	VERB
easat-6311	189	8	in	in	ADP
easat-6311	189	9	auditing	auditing	NOUN
easat-6311	189	10	are	be	AUX
easat-6311	189	11	not	not	PART
easat-6311	189	12	contingent	contingent	ADJ
easat-6311	189	13	upon	upon	SCONJ
easat-6311	189	14	generational	generational	ADJ
easat-6311	189	15	differences	difference	NOUN
easat-6311	189	16	or	or	CCONJ
easat-6311	189	17	educational	educational	ADJ
easat-6311	189	18	background	background	NOUN
easat-6311	189	19	but	but	CCONJ
easat-6311	189	20	are	be	AUX
easat-6311	189	21	more	more	ADV
easat-6311	189	22	dependent	dependent	ADJ
easat-6311	189	23	on	on	ADP
easat-6311	189	24	the	the	DET
easat-6311	189	25	effective	effective	ADJ
easat-6311	189	26	implementation	implementation	NOUN
easat-6311	189	27	and	and	CCONJ
easat-6311	189	28	use	use	NOUN
easat-6311	189	29	of	of	ADP
easat-6311	189	30	the	the	DET
easat-6311	189	31	technology	technology	NOUN
easat-6311	189	32	.	.	PUNCT
easat-6311	190	1	transparency	transparency	NOUN
easat-6311	190	2	:	:	PUNCT
easat-6311	190	3	the	the	DET
easat-6311	190	4	authors	author	NOUN
easat-6311	190	5	confirm	confirm	VERB
easat-6311	190	6	that	that	SCONJ
easat-6311	190	7	the	the	DET
easat-6311	190	8	manuscript	manuscript	NOUN
easat-6311	190	9	is	be	AUX
easat-6311	190	10	an	an	DET
easat-6311	190	11	honest	honest	ADJ
easat-6311	190	12	,	,	PUNCT
easat-6311	190	13	accurate	accurate	ADJ
easat-6311	190	14	,	,	PUNCT
easat-6311	190	15	and	and	CCONJ
easat-6311	190	16	transparent	transparent	ADJ
easat-6311	190	17	account	account	NOUN
easat-6311	190	18	of	of	ADP
easat-6311	190	19	the	the	DET
easat-6311	190	20	study	study	NOUN
easat-6311	190	21	;	;	PUNCT
easat-6311	190	22	that	that	SCONJ
easat-6311	190	23	no	no	DET
easat-6311	190	24	vital	vital	ADJ
easat-6311	190	25	features	feature	NOUN
easat-6311	190	26	of	of	ADP
easat-6311	190	27	the	the	DET
easat-6311	190	28	study	study	NOUN
easat-6311	190	29	have	have	AUX
easat-6311	190	30	been	be	AUX
easat-6311	190	31	omitted	omit	VERB
easat-6311	190	32	;	;	PUNCT
easat-6311	190	33	and	and	CCONJ
easat-6311	190	34	that	that	SCONJ
easat-6311	190	35	any	any	DET
easat-6311	190	36	discrepancies	discrepancy	NOUN
easat-6311	190	37	from	from	ADP
easat-6311	190	38	the	the	DET
easat-6311	190	39	study	study	NOUN
easat-6311	190	40	as	as	SCONJ
easat-6311	190	41	planned	plan	VERB
easat-6311	190	42	have	have	AUX
easat-6311	190	43	been	be	AUX
easat-6311	190	44	explained	explain	VERB
easat-6311	190	45	.	.	PUNCT
easat-6311	191	1	this	this	DET
easat-6311	191	2	study	study	NOUN
easat-6311	191	3	followed	follow	VERB
easat-6311	191	4	all	all	DET
easat-6311	191	5	ethical	ethical	ADJ
easat-6311	191	6	practices	practice	NOUN
easat-6311	191	7	during	during	ADP
easat-6311	191	8	writing	writing	NOUN
easat-6311	191	9	.	.	PUNCT
easat-6311	192	1	copyright	copyright	NOUN
easat-6311	192	2	:	:	PUNCT
easat-6311	192	3	©	©	PROPN
easat-6311	192	4	2025	2025	NUM
easat-6311	192	5	by	by	ADP
easat-6311	192	6	the	the	DET
easat-6311	192	7	authors	author	NOUN
easat-6311	192	8	.	.	PUNCT
easat-6311	193	1	this	this	DET
easat-6311	193	2	open	open	ADJ
easat-6311	193	3	-	-	PUNCT
easat-6311	193	4	access	access	NOUN
easat-6311	193	5	article	article	NOUN
easat-6311	193	6	is	be	AUX
easat-6311	193	7	distributed	distribute	VERB
easat-6311	193	8	under	under	ADP
easat-6311	193	9	the	the	DET
easat-6311	193	10	terms	term	NOUN
easat-6311	193	11	and	and	CCONJ
easat-6311	193	12	conditions	condition	NOUN
easat-6311	193	13	of	of	ADP
easat-6311	193	14	the	the	DET
easat-6311	193	15	creative	creative	ADJ
easat-6311	193	16	commons	common	NOUN
easat-6311	193	17	attribution	attribution	NOUN
easat-6311	193	18	(	(	PUNCT
easat-6311	193	19	cc	cc	NOUN
easat-6311	193	20	by	by	ADP
easat-6311	193	21	)	)	PUNCT
easat-6311	193	22	license	license	NOUN
easat-6311	193	23	(	(	PUNCT
easat-6311	193	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6311	193	25	)	)	PUNCT
easat-6311	193	26	.	.	PUNCT
easat-6311	194	1	references	reference	NOUN
easat-6311	194	2	[	[	X
easat-6311	194	3	1	1	NUM
easat-6311	194	4	]	]	PUNCT
easat-6311	194	5	m.	m.	NOUN
easat-6311	194	6	goto	goto	NOUN
easat-6311	194	7	,	,	PUNCT
easat-6311	194	8	"	"	PUNCT
easat-6311	194	9	anticipatory	anticipatory	ADJ
easat-6311	194	10	innovation	innovation	NOUN
easat-6311	194	11	of	of	ADP
easat-6311	194	12	professional	professional	ADJ
easat-6311	194	13	services	service	NOUN
easat-6311	194	14	:	:	PUNCT
easat-6311	194	15	the	the	DET
easat-6311	194	16	case	case	NOUN
easat-6311	194	17	of	of	ADP
easat-6311	194	18	auditing	auditing	NOUN
easat-6311	194	19	and	and	CCONJ
easat-6311	194	20	artificial	artificial	ADJ
easat-6311	194	21	intelligence	intelligence	NOUN
easat-6311	194	22	,	,	PUNCT
easat-6311	194	23	"	"	PUNCT
easat-6311	194	24	research	research	NOUN
easat-6311	194	25	policy	policy	NOUN
easat-6311	194	26	,	,	PUNCT
easat-6311	194	27	vol	vol	NOUN
easat-6311	194	28	.	.	PROPN
easat-6311	194	29	52	52	NUM
easat-6311	194	30	,	,	PUNCT
easat-6311	194	31	no	no	INTJ
easat-6311	194	32	.	.	NOUN
easat-6311	194	33	8	8	NUM
easat-6311	194	34	,	,	PUNCT
easat-6311	194	35	p.	p.	NOUN
easat-6311	194	36	104828	104828	NUM
easat-6311	194	37	,	,	PUNCT
easat-6311	194	38	2023	2023	NUM
easat-6311	194	39	.	.	PUNCT
easat-6311	195	1	https://doi.org/10.1016/j.respol.2023.104828	https://doi.org/10.1016/j.respol.2023.104828	X
easat-6311	196	1	[	[	X
easat-6311	196	2	2	2	NUM
easat-6311	196	3	]	]	X
easat-6311	196	4	g.	g.	PROPN
easat-6311	196	5	puthukulam	puthukulam	PROPN
easat-6311	196	6	,	,	PUNCT
easat-6311	196	7	a.	a.	NOUN
easat-6311	196	8	ravikumar	ravikumar	PROPN
easat-6311	196	9	,	,	PUNCT
easat-6311	196	10	r.	r.	PROPN
easat-6311	196	11	v.	v.	PROPN
easat-6311	196	12	k.	k.	PROPN
easat-6311	196	13	sharma	sharma	PROPN
easat-6311	196	14	,	,	PUNCT
easat-6311	196	15	and	and	CCONJ
easat-6311	196	16	k.	k.	PROPN
easat-6311	196	17	m.	m.	PROPN
easat-6311	196	18	meesaala	meesaala	PROPN
easat-6311	196	19	,	,	PUNCT
easat-6311	196	20	"	"	PUNCT
easat-6311	196	21	auditors	auditor	NOUN
easat-6311	196	22	’	’	PART
easat-6311	196	23	perception	perception	NOUN
easat-6311	196	24	on	on	ADP
easat-6311	196	25	the	the	DET
easat-6311	196	26	impact	impact	NOUN
easat-6311	196	27	of	of	ADP
easat-6311	196	28	artificial	artificial	ADJ
easat-6311	196	29	intelligence	intelligence	NOUN
easat-6311	196	30	on	on	ADP
easat-6311	196	31	professional	professional	ADJ
easat-6311	196	32	skepticism	skepticism	NOUN
easat-6311	196	33	and	and	CCONJ
easat-6311	196	34	judgment	judgment	NOUN
easat-6311	196	35	in	in	ADP
easat-6311	196	36	oman	oman	NOUN
easat-6311	196	37	,	,	PUNCT
easat-6311	196	38	"	"	PUNCT
easat-6311	196	39	universal	universal	ADJ
easat-6311	196	40	journal	journal	NOUN
easat-6311	196	41	of	of	ADP
easat-6311	196	42	accounting	accounting	NOUN
easat-6311	196	43	and	and	CCONJ
easat-6311	196	44	finance	finance	NOUN
easat-6311	196	45	,	,	PUNCT
easat-6311	196	46	vol	vol	NOUN
easat-6311	196	47	.	.	PROPN
easat-6311	196	48	9	9	NUM
easat-6311	196	49	,	,	PUNCT
easat-6311	196	50	no	no	INTJ
easat-6311	196	51	.	.	NOUN
easat-6311	196	52	5	5	NUM
easat-6311	196	53	,	,	PUNCT
easat-6311	196	54	pp	pp	ADJ
easat-6311	196	55	.	.	PUNCT
easat-6311	197	1	1184	1184	NUM
easat-6311	197	2	-	-	SYM
easat-6311	197	3	1190	1190	NUM
easat-6311	197	4	,	,	PUNCT
easat-6311	197	5	2021	2021	NUM
easat-6311	197	6	.	.	PUNCT
easat-6311	198	1	https://doi.org/10.13189/ujaf.2021.090527	https://doi.org/10.13189/ujaf.2021.090527	PUNCT
easat-6311	199	1	[	[	X
easat-6311	199	2	3	3	NUM
easat-6311	199	3	]	]	PUNCT
easat-6311	199	4	m.	m.	NOUN
easat-6311	199	5	rankin	rankin	PROPN
easat-6311	199	6	,	,	PUNCT
easat-6311	199	7	k.	k.	PROPN
easat-6311	199	8	ferlauto	ferlauto	PROPN
easat-6311	199	9	,	,	PUNCT
easat-6311	199	10	s.	s.	PROPN
easat-6311	199	11	mcgowan	mcgowan	PROPN
easat-6311	199	12	,	,	PUNCT
easat-6311	199	13	and	and	CCONJ
easat-6311	199	14	p.	p.	PROPN
easat-6311	199	15	stanton	stanton	PROPN
easat-6311	199	16	,	,	PUNCT
easat-6311	199	17	contemporary	contemporary	ADJ
easat-6311	199	18	issues	issue	NOUN
easat-6311	199	19	in	in	ADP
easat-6311	199	20	accounting	accounting	NOUN
easat-6311	199	21	,	,	PUNCT
easat-6311	199	22	3rd	3rd	ADJ
easat-6311	199	23	ed	ed	NOUN
easat-6311	199	24	.	.	PUNCT
easat-6311	200	1	australia	australia	PROPN
easat-6311	200	2	:	:	PUNCT
easat-6311	200	3	wiley	wiley	PROPN
easat-6311	200	4	,	,	PUNCT
easat-6311	200	5	2022	2022	NUM
easat-6311	200	6	.	.	PUNCT
easat-6311	201	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6311	201	2	https://doi.org/10.1016/j.respol.2023.104828	https://doi.org/10.1016/j.respol.2023.104828	PROPN
easat-6311	201	3	https://doi.org/10.13189/ujaf.2021.090527	https://doi.org/10.13189/ujaf.2021.090527	PROPN
easat-6311	201	4	1445	1445	NUM
easat-6311	201	5	edelweiss	edelweiss	PROPN
easat-6311	201	6	applied	apply	VERB
easat-6311	201	7	science	science	NOUN
easat-6311	201	8	and	and	CCONJ
easat-6311	201	9	technology	technology	NOUN
easat-6311	201	10	issn	issn	PROPN
easat-6311	201	11	:	:	PUNCT
easat-6311	201	12	2576	2576	NUM
easat-6311	201	13	-	-	SYM
easat-6311	201	14	8484	8484	NUM
easat-6311	201	15	vol	vol	NOUN
easat-6311	201	16	.	.	PROPN
easat-6311	202	1	9	9	NUM
easat-6311	202	2	,	,	PUNCT
easat-6311	202	3	no	no	INTJ
easat-6311	202	4	.	.	NOUN
easat-6311	202	5	4	4	NUM
easat-6311	202	6	:	:	SYM
easat-6311	202	7	1437	1437	NUM
easat-6311	202	8	-	-	SYM
easat-6311	202	9	1446	1446	NUM
easat-6311	202	10	,	,	PUNCT
easat-6311	202	11	2025	2025	NUM
easat-6311	202	12	doi	doi	NOUN
easat-6311	202	13	:	:	PUNCT
easat-6311	202	14	10.55214/25768484.v9i4.6311	10.55214/25768484.v9i4.6311	NUM
easat-6311	202	15	©	©	PROPN
easat-6311	202	16	2025	2025	NUM
easat-6311	202	17	by	by	ADP
easat-6311	202	18	the	the	DET
easat-6311	202	19	authors	author	NOUN
easat-6311	202	20	;	;	PUNCT
easat-6311	202	21	licensee	licensee	PROPN
easat-6311	202	22	learning	learning	NOUN
easat-6311	202	23	gate	gate	NOUN
easat-6311	203	1	[	[	X
easat-6311	203	2	4	4	NUM
easat-6311	203	3	]	]	PUNCT
easat-6311	203	4	k.	k.	PROPN
easat-6311	203	5	johnstone	johnstone	PROPN
easat-6311	203	6	,	,	PUNCT
easat-6311	203	7	a.	a.	NOUN
easat-6311	203	8	a.	a.	NOUN
easat-6311	203	9	gramling	gramling	NOUN
easat-6311	203	10	,	,	PUNCT
easat-6311	203	11	and	and	CCONJ
easat-6311	203	12	l.	l.	PROPN
easat-6311	203	13	e.	e.	PROPN
easat-6311	203	14	rittenberg	rittenberg	PROPN
easat-6311	203	15	,	,	PUNCT
easat-6311	203	16	auditing	audit	VERB
easat-6311	203	17	:	:	PUNCT
easat-6311	203	18	a	a	DET
easat-6311	203	19	risk	risk	NOUN
easat-6311	203	20	-	-	PUNCT
easat-6311	203	21	based	base	VERB
easat-6311	203	22	approach	approach	NOUN
easat-6311	203	23	,	,	PUNCT
easat-6311	203	24	12th	12th	ADJ
easat-6311	203	25	ed	ed	NOUN
easat-6311	203	26	.	.	PUNCT
easat-6311	204	1	usa	usa	PROPN
easat-6311	204	2	:	:	PUNCT
easat-6311	204	3	cengage	cengage	PROPN
easat-6311	204	4	learning	learning	PROPN
easat-6311	204	5	,	,	PUNCT
easat-6311	204	6	2019	2019	NUM
easat-6311	204	7	.	.	PUNCT
easat-6311	205	1	[	[	X
easat-6311	205	2	5	5	NUM
easat-6311	205	3	]	]	X
easat-6311	205	4	indonesian	indonesian	PROPN
easat-6311	205	5	institute	institute	PROPN
easat-6311	205	6	of	of	ADP
easat-6311	205	7	public	public	ADJ
easat-6311	205	8	accountants	accountant	NOUN
easat-6311	205	9	,	,	PUNCT
easat-6311	205	10	public	public	ADJ
easat-6311	205	11	accountant	accountant	NOUN
easat-6311	205	12	professional	professional	ADJ
easat-6311	205	13	standards	standard	NOUN
easat-6311	205	14	:	:	PUNCT
easat-6311	205	15	audit	audit	NOUN
easat-6311	205	16	standards	standard	NOUN
easat-6311	205	17	200	200	NUM
easat-6311	205	18	.	.	PUNCT
easat-6311	206	1	indonesia	indonesia	PROPN
easat-6311	206	2	:	:	PUNCT
easat-6311	206	3	indonesian	indonesian	PROPN
easat-6311	206	4	institute	institute	PROPN
easat-6311	206	5	of	of	ADP
easat-6311	206	6	public	public	ADJ
easat-6311	206	7	accountants	accountant	NOUN
easat-6311	206	8	,	,	PUNCT
easat-6311	206	9	2021	2021	NUM
easat-6311	206	10	.	.	PUNCT
easat-6311	207	1	[	[	X
easat-6311	207	2	6	6	NUM
easat-6311	207	3	]	]	PUNCT
easat-6311	207	4	a.	a.	PROPN
easat-6311	207	5	r.	r.	PROPN
easat-6311	207	6	hasan	hasan	PROPN
easat-6311	207	7	,	,	PUNCT
easat-6311	207	8	"	"	PUNCT
easat-6311	207	9	artificial	artificial	ADJ
easat-6311	207	10	intelligence	intelligence	NOUN
easat-6311	207	11	(	(	PUNCT
easat-6311	207	12	ai	ai	NOUN
easat-6311	207	13	)	)	PUNCT
easat-6311	207	14	in	in	ADP
easat-6311	207	15	accounting	accounting	NOUN
easat-6311	207	16	&	&	CCONJ
easat-6311	207	17	auditing	auditing	PROPN
easat-6311	207	18	:	:	PUNCT
easat-6311	207	19	a	a	DET
easat-6311	207	20	literature	literature	NOUN
easat-6311	207	21	review	review	NOUN
easat-6311	207	22	,	,	PUNCT
easat-6311	207	23	"	"	PUNCT
easat-6311	207	24	open	open	ADJ
easat-6311	207	25	journal	journal	NOUN
easat-6311	207	26	of	of	ADP
easat-6311	207	27	business	business	NOUN
easat-6311	207	28	and	and	CCONJ
easat-6311	207	29	management	management	NOUN
easat-6311	207	30	,	,	PUNCT
easat-6311	207	31	vol	vol	NOUN
easat-6311	207	32	.	.	PROPN
easat-6311	207	33	10	10	NUM
easat-6311	207	34	,	,	PUNCT
easat-6311	207	35	no	no	INTJ
easat-6311	207	36	.	.	NOUN
easat-6311	207	37	1	1	NUM
easat-6311	207	38	,	,	PUNCT
easat-6311	207	39	pp	pp	ADJ
easat-6311	207	40	.	.	PUNCT
easat-6311	208	1	440	440	NUM
easat-6311	208	2	-	-	SYM
easat-6311	208	3	465	465	NUM
easat-6311	208	4	,	,	PUNCT
easat-6311	208	5	2021	2021	NUM
easat-6311	208	6	.	.	PUNCT
easat-6311	209	1	https://doi.org/10.4236/ojbm.2022.101026	https://doi.org/10.4236/ojbm.2022.101026	PROPN
easat-6311	210	1	[	[	X
easat-6311	210	2	7	7	X
easat-6311	210	3	]	]	PUNCT
easat-6311	210	4	k.	k.	NOUN
easat-6311	210	5	buntak	buntak	PROPN
easat-6311	210	6	,	,	PUNCT
easat-6311	210	7	m.	m.	NOUN
easat-6311	210	8	kovačić	kovačić	PROPN
easat-6311	210	9	,	,	PUNCT
easat-6311	210	10	and	and	CCONJ
easat-6311	210	11	m.	m.	NOUN
easat-6311	210	12	mutavdžija	mutavdžija	NOUN
easat-6311	210	13	,	,	PUNCT
easat-6311	210	14	"	"	PUNCT
easat-6311	210	15	application	application	NOUN
easat-6311	210	16	of	of	ADP
easat-6311	210	17	artificial	artificial	ADJ
easat-6311	210	18	intelligence	intelligence	NOUN
easat-6311	210	19	in	in	ADP
easat-6311	210	20	the	the	DET
easat-6311	210	21	business	business	NOUN
easat-6311	210	22	,	,	PUNCT
easat-6311	210	23	"	"	PUNCT
easat-6311	210	24	international	international	ADJ
easat-6311	210	25	journal	journal	NOUN
easat-6311	210	26	for	for	ADP
easat-6311	210	27	quality	quality	NOUN
easat-6311	210	28	research	research	NOUN
easat-6311	210	29	,	,	PUNCT
easat-6311	210	30	vol	vol	NOUN
easat-6311	210	31	.	.	PROPN
easat-6311	210	32	15	15	NUM
easat-6311	210	33	,	,	PUNCT
easat-6311	210	34	no	no	INTJ
easat-6311	210	35	.	.	NOUN
easat-6311	210	36	2	2	NUM
easat-6311	210	37	,	,	PUNCT
easat-6311	210	38	pp	pp	ADJ
easat-6311	210	39	.	.	PUNCT
easat-6311	211	1	403–416	403–416	NUM
easat-6311	211	2	,	,	PUNCT
easat-6311	211	3	2021	2021	NUM
easat-6311	211	4	.	.	PUNCT
easat-6311	212	1	https://doi.org/10.24874/ijqr15.02-03	https://doi.org/10.24874/ijqr15.02-03	NOUN
easat-6311	213	1	[	[	X
easat-6311	213	2	8	8	NUM
easat-6311	213	3	]	]	PUNCT
easat-6311	213	4	a.	a.	NOUN
easat-6311	213	5	aitkazinov	aitkazinov	NOUN
easat-6311	213	6	,	,	PUNCT
easat-6311	213	7	"	"	PUNCT
easat-6311	213	8	the	the	DET
easat-6311	213	9	role	role	NOUN
easat-6311	213	10	of	of	ADP
easat-6311	213	11	artificial	artificial	ADJ
easat-6311	213	12	intelligence	intelligence	NOUN
easat-6311	213	13	in	in	ADP
easat-6311	213	14	auditing	auditing	NOUN
easat-6311	213	15	:	:	PUNCT
easat-6311	213	16	opportunities	opportunity	NOUN
easat-6311	213	17	and	and	CCONJ
easat-6311	213	18	challenges	challenge	NOUN
easat-6311	213	19	,	,	PUNCT
easat-6311	213	20	"	"	PUNCT
easat-6311	213	21	research	research	NOUN
easat-6311	213	22	journal	journal	NOUN
easat-6311	213	23	of	of	ADP
easat-6311	213	24	finance	finance	NOUN
easat-6311	213	25	and	and	CCONJ
easat-6311	213	26	accounting	accounting	NOUN
easat-6311	213	27	,	,	PUNCT
easat-6311	213	28	vol	vol	NOUN
easat-6311	213	29	.	.	PROPN
easat-6311	214	1	14	14	NUM
easat-6311	214	2	,	,	PUNCT
easat-6311	214	3	no	no	INTJ
easat-6311	214	4	.	.	NOUN
easat-6311	214	5	15	15	NUM
easat-6311	214	6	,	,	PUNCT
easat-6311	214	7	pp	pp	ADJ
easat-6311	214	8	.	.	PUNCT
easat-6311	215	1	18–25	18–25	NUM
easat-6311	215	2	,	,	PUNCT
easat-6311	215	3	2023	2023	NUM
easat-6311	215	4	.	.	PUNCT
easat-6311	216	1	[	[	X
easat-6311	216	2	9	9	NUM
easat-6311	216	3	]	]	X
easat-6311	216	4	r.	r.	PROPN
easat-6311	216	5	libby	libby	PROPN
easat-6311	216	6	and	and	CCONJ
easat-6311	216	7	p.	p.	PROPN
easat-6311	216	8	d.	d.	PROPN
easat-6311	216	9	witz	witz	PROPN
easat-6311	216	10	,	,	PUNCT
easat-6311	216	11	"	"	PUNCT
easat-6311	216	12	can	can	AUX
easat-6311	216	13	artificial	artificial	ADJ
easat-6311	216	14	intelligence	intelligence	NOUN
easat-6311	216	15	reduce	reduce	VERB
easat-6311	216	16	the	the	DET
easat-6311	216	17	effect	effect	NOUN
easat-6311	216	18	of	of	ADP
easat-6311	216	19	independence	independence	NOUN
easat-6311	216	20	conflicts	conflict	NOUN
easat-6311	216	21	on	on	ADP
easat-6311	216	22	audit	audit	NOUN
easat-6311	216	23	firm	firm	ADJ
easat-6311	216	24	liability	liability	NOUN
easat-6311	216	25	?	?	PUNCT
easat-6311	216	26	,	,	PUNCT
easat-6311	216	27	"	"	PUNCT
easat-6311	216	28	contemporary	contemporary	ADJ
easat-6311	216	29	accounting	accounting	NOUN
easat-6311	216	30	research	research	NOUN
easat-6311	216	31	,	,	PUNCT
easat-6311	216	32	pp	pp	PROPN
easat-6311	216	33	.	.	PUNCT
easat-6311	217	1	1–53	1–53	NOUN
easat-6311	217	2	,	,	PUNCT
easat-6311	217	3	2024	2024	NUM
easat-6311	217	4	.	.	PUNCT
easat-6311	218	1	https://doi.org/10.1111/1911-3846.12941	https://doi.org/10.1111/1911-3846.12941	PROPN
easat-6311	219	1	[	[	X
easat-6311	219	2	10	10	NUM
easat-6311	219	3	]	]	X
easat-6311	219	4	e.	e.	PROPN
easat-6311	219	5	a.	a.	PROPN
easat-6311	219	6	kuncoro	kuncoro	PROPN
easat-6311	219	7	,	,	PUNCT
easat-6311	219	8	lindrianasari	lindrianasari	PROPN
easat-6311	219	9	,	,	PUNCT
easat-6311	219	10	and	and	CCONJ
easat-6311	219	11	a.	a.	NOUN
easat-6311	219	12	fatmasari	fatmasari	PROPN
easat-6311	219	13	,	,	PUNCT
easat-6311	219	14	"	"	PUNCT
easat-6311	219	15	artificial	artificial	ADJ
easat-6311	219	16	intelligence	intelligence	NOUN
easat-6311	219	17	and	and	CCONJ
easat-6311	219	18	the	the	DET
easat-6311	219	19	role	role	NOUN
easat-6311	219	20	of	of	ADP
easat-6311	219	21	external	external	ADJ
easat-6311	219	22	auditor	auditor	NOUN
easat-6311	219	23	in	in	ADP
easat-6311	219	24	indonesia	indonesia	PROPN
easat-6311	219	25	,	,	PUNCT
easat-6311	219	26	"	"	PUNCT
easat-6311	219	27	presented	present	VERB
easat-6311	219	28	at	at	ADP
easat-6311	219	29	the	the	DET
easat-6311	219	30	e3s	e3s	PROPN
easat-6311	219	31	web	web	NOUN
easat-6311	219	32	of	of	ADP
easat-6311	219	33	conferences	conference	NOUN
easat-6311	219	34	,	,	PUNCT
easat-6311	219	35	2023	2023	NUM
easat-6311	219	36	.	.	PUNCT
easat-6311	220	1	[	[	X
easat-6311	220	2	11	11	NUM
easat-6311	220	3	]	]	PUNCT
easat-6311	220	4	i.	i.	NOUN
easat-6311	220	5	solikin	solikin	PROPN
easat-6311	220	6	and	and	CCONJ
easat-6311	220	7	d.	d.	PROPN
easat-6311	220	8	darmawan	darmawan	PROPN
easat-6311	220	9	,	,	PUNCT
easat-6311	220	10	"	"	PUNCT
easat-6311	220	11	impact	impact	NOUN
easat-6311	220	12	of	of	ADP
easat-6311	220	13	artificial	artificial	ADJ
easat-6311	220	14	intelligence	intelligence	NOUN
easat-6311	220	15	in	in	ADP
easat-6311	220	16	improving	improve	VERB
easat-6311	220	17	the	the	DET
easat-6311	220	18	effectiveness	effectiveness	NOUN
easat-6311	220	19	of	of	ADP
easat-6311	220	20	accounting	accounting	NOUN
easat-6311	220	21	information	information	NOUN
easat-6311	220	22	systems	system	NOUN
easat-6311	220	23	,	,	PUNCT
easat-6311	220	24	"	"	PUNCT
easat-6311	220	25	journal	journal	NOUN
easat-6311	220	26	of	of	ADP
easat-6311	220	27	wireless	wireless	ADJ
easat-6311	220	28	mobile	mobile	ADJ
easat-6311	220	29	networks	network	NOUN
easat-6311	220	30	,	,	PUNCT
easat-6311	220	31	ubiquitous	ubiquitous	ADJ
easat-6311	220	32	computing	computing	NOUN
easat-6311	220	33	,	,	PUNCT
easat-6311	220	34	and	and	CCONJ
easat-6311	220	35	dependable	dependable	ADJ
easat-6311	220	36	applications	application	NOUN
easat-6311	220	37	,	,	PUNCT
easat-6311	220	38	vol	vol	NOUN
easat-6311	220	39	.	.	PROPN
easat-6311	220	40	14	14	NUM
easat-6311	220	41	,	,	PUNCT
easat-6311	220	42	no	no	INTJ
easat-6311	220	43	.	.	NOUN
easat-6311	220	44	2	2	NUM
easat-6311	220	45	,	,	PUNCT
easat-6311	220	46	pp	pp	ADJ
easat-6311	220	47	.	.	PUNCT
easat-6311	221	1	82	82	NUM
easat-6311	221	2	-	-	SYM
easat-6311	221	3	93	93	NUM
easat-6311	221	4	,	,	PUNCT
easat-6311	221	5	2023	2023	NUM
easat-6311	221	6	.	.	PUNCT
easat-6311	222	1	https://doi.org/10.58346/jowua.2023.i2.007	https://doi.org/10.58346/jowua.2023.i2.007	VERB
easat-6311	222	2	[	[	X
easat-6311	222	3	12	12	NUM
easat-6311	222	4	]	]	PUNCT
easat-6311	222	5	lindrianasari	lindrianasari	PROPN
easat-6311	222	6	and	and	CCONJ
easat-6311	222	7	e.	e.	PROPN
easat-6311	222	8	a.	a.	PROPN
easat-6311	222	9	kuncoro	kuncoro	PROPN
easat-6311	222	10	,	,	PUNCT
easat-6311	222	11	"	"	PUNCT
easat-6311	222	12	internal	internal	ADJ
easat-6311	222	13	auditors	auditor	NOUN
easat-6311	222	14	’	’	PART
easat-6311	222	15	artificial	artificial	ADJ
easat-6311	222	16	intelligence	intelligence	NOUN
easat-6311	222	17	capabilities	capability	NOUN
easat-6311	222	18	and	and	CCONJ
easat-6311	222	19	sustainable	sustainable	ADJ
easat-6311	222	20	competitive	competitive	ADJ
easat-6311	222	21	advantage	advantage	NOUN
easat-6311	222	22	,	,	PUNCT
easat-6311	222	23	"	"	PUNCT
easat-6311	222	24	corporate	corporate	ADJ
easat-6311	222	25	and	and	CCONJ
easat-6311	222	26	business	business	NOUN
easat-6311	222	27	strategy	strategy	NOUN
easat-6311	222	28	review	review	PROPN
easat-6311	222	29	,	,	PUNCT
easat-6311	222	30	vol	vol	NOUN
easat-6311	222	31	.	.	PROPN
easat-6311	222	32	5	5	NUM
easat-6311	222	33	,	,	PUNCT
easat-6311	222	34	no	no	INTJ
easat-6311	222	35	.	.	NOUN
easat-6311	222	36	1	1	NUM
easat-6311	222	37	,	,	PUNCT
easat-6311	222	38	pp	pp	ADJ
easat-6311	222	39	.	.	PUNCT
easat-6311	222	40	38–44	38–44	NUM
easat-6311	222	41	,	,	PUNCT
easat-6311	222	42	2024	2024	NUM
easat-6311	222	43	.	.	PUNCT
easat-6311	223	1	https://doi.org/10.22495/cbsrv5i1art4	https://doi.org/10.22495/cbsrv5i1art4	VERB
easat-6311	224	1	[	[	X
easat-6311	224	2	13	13	NUM
easat-6311	224	3	]	]	PUNCT
easat-6311	224	4	a.	a.	NOUN
easat-6311	224	5	fedyk	fedyk	NOUN
easat-6311	224	6	,	,	PUNCT
easat-6311	224	7	j.	j.	PROPN
easat-6311	224	8	hodson	hodson	PROPN
easat-6311	224	9	,	,	PUNCT
easat-6311	224	10	n.	n.	PROPN
easat-6311	224	11	khimich	khimich	PROPN
easat-6311	224	12	,	,	PUNCT
easat-6311	224	13	and	and	CCONJ
easat-6311	224	14	t.	t.	NOUN
easat-6311	224	15	fedyk	fedyk	NOUN
easat-6311	224	16	,	,	PUNCT
easat-6311	224	17	"	"	PUNCT
easat-6311	224	18	is	be	AUX
easat-6311	224	19	artificial	artificial	ADJ
easat-6311	224	20	intelligence	intelligence	NOUN
easat-6311	224	21	improving	improve	VERB
easat-6311	224	22	the	the	DET
easat-6311	224	23	audit	audit	NOUN
easat-6311	224	24	process	process	NOUN
easat-6311	224	25	?	?	PUNCT
easat-6311	224	26	,	,	PUNCT
easat-6311	224	27	"	"	PUNCT
easat-6311	224	28	review	review	NOUN
easat-6311	224	29	of	of	ADP
easat-6311	224	30	accounting	accounting	NOUN
easat-6311	224	31	studies	study	NOUN
easat-6311	224	32	,	,	PUNCT
easat-6311	224	33	vol	vol	NOUN
easat-6311	224	34	.	.	PROPN
easat-6311	224	35	27	27	NUM
easat-6311	224	36	,	,	PUNCT
easat-6311	224	37	no	no	INTJ
easat-6311	224	38	.	.	NOUN
easat-6311	224	39	3	3	NUM
easat-6311	224	40	,	,	PUNCT
easat-6311	224	41	pp	pp	ADJ
easat-6311	224	42	.	.	PUNCT
easat-6311	225	1	938	938	NUM
easat-6311	225	2	-	-	SYM
easat-6311	225	3	985	985	NUM
easat-6311	225	4	,	,	PUNCT
easat-6311	225	5	2022	2022	NUM
easat-6311	225	6	.	.	PUNCT
easat-6311	226	1	https://doi.org/10.1007/s11142-022-09697-x	https://doi.org/10.1007/s11142-022-09697-x	NOUN
easat-6311	226	2	[	[	X
easat-6311	226	3	14	14	NUM
easat-6311	226	4	]	]	X
easat-6311	226	5	s.	s.	PROPN
easat-6311	226	6	ivakhnenkov	ivakhnenkov	PROPN
easat-6311	226	7	,	,	PUNCT
easat-6311	226	8	"	"	PUNCT
easat-6311	226	9	artificial	artificial	ADJ
easat-6311	226	10	intelligence	intelligence	NOUN
easat-6311	226	11	application	application	NOUN
easat-6311	226	12	in	in	ADP
easat-6311	226	13	auditing	auditing	NOUN
easat-6311	226	14	,	,	PUNCT
easat-6311	226	15	"	"	PUNCT
easat-6311	226	16	scientific	scientific	ADJ
easat-6311	226	17	papers	paper	NOUN
easat-6311	226	18	naukma	naukma	NOUN
easat-6311	226	19	.	.	PUNCT
easat-6311	227	1	economics	economic	NOUN
easat-6311	227	2	,	,	PUNCT
easat-6311	227	3	vol	vol	NOUN
easat-6311	227	4	.	.	PROPN
easat-6311	227	5	8	8	NUM
easat-6311	227	6	,	,	PUNCT
easat-6311	227	7	no	no	INTJ
easat-6311	227	8	.	.	NOUN
easat-6311	227	9	1	1	NUM
easat-6311	227	10	,	,	PUNCT
easat-6311	227	11	pp	pp	ADJ
easat-6311	227	12	.	.	PUNCT
easat-6311	227	13	54–60	54–60	NUM
easat-6311	227	14	,	,	PUNCT
easat-6311	227	15	2023	2023	NUM
easat-6311	227	16	.	.	PUNCT
easat-6311	228	1	https://doi.org/10.18523/2519-4739.2023.8.1.54-60	https://doi.org/10.18523/2519-4739.2023.8.1.54-60	X
easat-6311	229	1	[	[	X
easat-6311	229	2	15	15	NUM
easat-6311	229	3	]	]	X
easat-6311	229	4	pwc	pwc	NOUN
easat-6311	229	5	and	and	CCONJ
easat-6311	229	6	deloitte	deloitte	PROPN
easat-6311	229	7	,	,	PUNCT
easat-6311	229	8	emerging	emerge	VERB
easat-6311	229	9	trends	trend	NOUN
easat-6311	229	10	in	in	ADP
easat-6311	229	11	financial	financial	ADJ
easat-6311	229	12	risk	risk	NOUN
easat-6311	229	13	and	and	CCONJ
easat-6311	229	14	compliance	compliance	NOUN
easat-6311	229	15	:	:	PUNCT
easat-6311	229	16	a	a	DET
easat-6311	229	17	collaborative	collaborative	ADJ
easat-6311	229	18	outlook	outlook	NOUN
easat-6311	229	19	.	.	PUNCT
easat-6311	230	1	united	united	PROPN
easat-6311	230	2	states	states	PROPN
easat-6311	230	3	:	:	PUNCT
easat-6311	230	4	pwc	pwc	PROPN
easat-6311	230	5	and	and	CCONJ
easat-6311	230	6	deloitte	deloitte	PROPN
easat-6311	230	7	,	,	PUNCT
easat-6311	230	8	2023	2023	NUM
easat-6311	230	9	.	.	PUNCT
easat-6311	231	1	[	[	X
easat-6311	231	2	16	16	NUM
easat-6311	231	3	]	]	PUNCT
easat-6311	231	4	k.	k.	PROPN
easat-6311	231	5	s.	s.	PROPN
easat-6311	231	6	aljaaidi	aljaaidi	PROPN
easat-6311	231	7	,	,	PUNCT
easat-6311	231	8	n.	n.	PROPN
easat-6311	231	9	f.	f.	PROPN
easat-6311	231	10	alwadani	alwadani	PROPN
easat-6311	231	11	,	,	PUNCT
easat-6311	231	12	and	and	CCONJ
easat-6311	231	13	a.	a.	PROPN
easat-6311	231	14	h.	h.	PROPN
easat-6311	231	15	adow	adow	PROPN
easat-6311	231	16	,	,	PUNCT
easat-6311	231	17	"	"	PUNCT
easat-6311	231	18	the	the	DET
easat-6311	231	19	impact	impact	NOUN
easat-6311	231	20	of	of	ADP
easat-6311	231	21	artificial	artificial	ADJ
easat-6311	231	22	intelligence	intelligence	NOUN
easat-6311	231	23	applications	application	NOUN
easat-6311	231	24	on	on	ADP
easat-6311	231	25	the	the	DET
easat-6311	231	26	performance	performance	NOUN
easat-6311	231	27	of	of	ADP
easat-6311	231	28	accountants	accountant	NOUN
easat-6311	231	29	and	and	CCONJ
easat-6311	231	30	audit	audit	NOUN
easat-6311	231	31	firms	firm	NOUN
easat-6311	231	32	in	in	ADP
easat-6311	231	33	saudi	saudi	PROPN
easat-6311	231	34	arabia	arabia	PROPN
easat-6311	231	35	,	,	PUNCT
easat-6311	231	36	"	"	PUNCT
easat-6311	231	37	international	international	ADJ
easat-6311	231	38	journal	journal	NOUN
easat-6311	231	39	of	of	ADP
easat-6311	231	40	data	data	PROPN
easat-6311	231	41	&	&	CCONJ
easat-6311	231	42	network	network	PROPN
easat-6311	231	43	science	science	PROPN
easat-6311	231	44	,	,	PUNCT
easat-6311	231	45	vol	vol	NOUN
easat-6311	231	46	.	.	PROPN
easat-6311	231	47	7	7	NUM
easat-6311	231	48	,	,	PUNCT
easat-6311	231	49	no	no	INTJ
easat-6311	231	50	.	.	NOUN
easat-6311	231	51	3	3	NUM
easat-6311	231	52	,	,	PUNCT
easat-6311	231	53	pp	pp	ADJ
easat-6311	231	54	.	.	PUNCT
easat-6311	232	1	1165	1165	NUM
easat-6311	232	2	–	–	PUNCT
easat-6311	232	3	1178	1178	NUM
easat-6311	232	4	,	,	PUNCT
easat-6311	232	5	2023	2023	NUM
easat-6311	232	6	.	.	PUNCT
easat-6311	233	1	https://doi.org/10.5267/j.ijdns.2023.5.007	https://doi.org/10.5267/j.ijdns.2023.5.007	PROPN
easat-6311	233	2	[	[	X
easat-6311	233	3	17	17	NUM
easat-6311	233	4	]	]	X
easat-6311	233	5	c.	c.	NOUN
easat-6311	233	6	ezeji	ezeji	PROPN
easat-6311	233	7	,	,	PUNCT
easat-6311	233	8	"	"	PUNCT
easat-6311	233	9	applications	application	NOUN
easat-6311	233	10	of	of	ADP
easat-6311	233	11	artificial	artificial	ADJ
easat-6311	233	12	intelligence	intelligence	NOUN
easat-6311	233	13	in	in	ADP
easat-6311	233	14	financial	financial	ADJ
easat-6311	233	15	fraud	fraud	NOUN
easat-6311	233	16	detection	detection	NOUN
easat-6311	233	17	,	,	PUNCT
easat-6311	233	18	"	"	PUNCT
easat-6311	233	19	fintech	fintech	NOUN
easat-6311	233	20	research	research	NOUN
easat-6311	233	21	journal	journal	NOUN
easat-6311	233	22	,	,	PUNCT
easat-6311	233	23	vol	vol	NOUN
easat-6311	233	24	.	.	PROPN
easat-6311	233	25	18	18	NUM
easat-6311	233	26	,	,	PUNCT
easat-6311	233	27	no	no	INTJ
easat-6311	233	28	.	.	NOUN
easat-6311	233	29	2	2	NUM
easat-6311	233	30	,	,	PUNCT
easat-6311	233	31	pp	pp	ADJ
easat-6311	233	32	.	.	PUNCT
easat-6311	234	1	45–59	45–59	NUM
easat-6311	234	2	,	,	PUNCT
easat-6311	234	3	2024	2024	NUM
easat-6311	234	4	.	.	PUNCT
easat-6311	235	1	[	[	X
easat-6311	235	2	18	18	NUM
easat-6311	235	3	]	]	X
easat-6311	235	4	i.	i.	PROPN
easat-6311	235	5	supriadi	supriadi	PROPN
easat-6311	235	6	,	,	PUNCT
easat-6311	235	7	"	"	PUNCT
easat-6311	235	8	the	the	DET
easat-6311	235	9	audit	audit	NOUN
easat-6311	235	10	revolution	revolution	NOUN
easat-6311	235	11	:	:	PUNCT
easat-6311	235	12	integrating	integrate	VERB
easat-6311	235	13	artificial	artificial	ADJ
easat-6311	235	14	intelligence	intelligence	NOUN
easat-6311	235	15	in	in	ADP
easat-6311	235	16	detecting	detect	VERB
easat-6311	235	17	accounting	accounting	NOUN
easat-6311	235	18	fraud	fraud	NOUN
easat-6311	235	19	,	,	PUNCT
easat-6311	235	20	"	"	PUNCT
easat-6311	235	21	akuntansi	akuntansi	PROPN
easat-6311	235	22	dan	dan	PROPN
easat-6311	235	23	teknologi	teknologi	PROPN
easat-6311	235	24	informasi	informasi	PROPN
easat-6311	235	25	,	,	PUNCT
easat-6311	235	26	vol	vol	NOUN
easat-6311	235	27	.	.	PROPN
easat-6311	235	28	17	17	NUM
easat-6311	235	29	,	,	PUNCT
easat-6311	235	30	no	no	INTJ
easat-6311	235	31	.	.	NOUN
easat-6311	235	32	1	1	NUM
easat-6311	235	33	,	,	PUNCT
easat-6311	235	34	pp	pp	ADJ
easat-6311	235	35	.	.	PUNCT
easat-6311	236	1	48	48	NUM
easat-6311	236	2	-	-	SYM
easat-6311	236	3	61	61	NUM
easat-6311	236	4	,	,	PUNCT
easat-6311	236	5	2024	2024	NUM
easat-6311	236	6	.	.	PUNCT
easat-6311	237	1	https://doi.org/10.24123/jati.v17i1.6279	https://doi.org/10.24123/jati.v17i1.6279	NUM
easat-6311	237	2	[	[	X
easat-6311	237	3	19	19	NUM
easat-6311	237	4	]	]	X
easat-6311	237	5	o.	o.	PROPN
easat-6311	237	6	s.	s.	PROPN
easat-6311	237	7	philip	philip	PROPN
easat-6311	237	8	and	and	CCONJ
easat-6311	237	9	t.	t.	PROPN
easat-6311	237	10	f.	f.	PROPN
easat-6311	237	11	babajide	babajide	PROPN
easat-6311	237	12	,	,	PUNCT
easat-6311	237	13	"	"	PUNCT
easat-6311	237	14	transforming	transform	VERB
easat-6311	237	15	fintech	fintech	NOUN
easat-6311	237	16	fraud	fraud	NOUN
easat-6311	237	17	detection	detection	NOUN
easat-6311	237	18	with	with	ADP
easat-6311	237	19	advanced	advanced	ADJ
easat-6311	237	20	artificial	artificial	ADJ
easat-6311	237	21	intelligence	intelligence	NOUN
easat-6311	237	22	algorithms	algorithm	NOUN
easat-6311	237	23	,	,	PUNCT
easat-6311	237	24	"	"	PUNCT
easat-6311	237	25	finance	finance	NOUN
easat-6311	237	26	&	&	CCONJ
easat-6311	237	27	accounting	accounting	PROPN
easat-6311	237	28	research	research	PROPN
easat-6311	237	29	journal	journal	PROPN
easat-6311	237	30	,	,	PUNCT
easat-6311	237	31	vol	vol	NOUN
easat-6311	237	32	.	.	PROPN
easat-6311	237	33	6	6	NUM
easat-6311	237	34	,	,	PUNCT
easat-6311	237	35	no	no	INTJ
easat-6311	237	36	.	.	NOUN
easat-6311	237	37	4	4	NUM
easat-6311	237	38	,	,	PUNCT
easat-6311	237	39	pp	pp	ADJ
easat-6311	237	40	.	.	PUNCT
easat-6311	238	1	602–625	602–625	NUM
easat-6311	238	2	,	,	PUNCT
easat-6311	238	3	2024	2024	NUM
easat-6311	238	4	.	.	PUNCT
easat-6311	239	1	https://doi.org/10.51594/farj.v6i4.1036	https://doi.org/10.51594/farj.v6i4.1036	X
easat-6311	240	1	[	[	X
easat-6311	240	2	20	20	NUM
easat-6311	240	3	]	]	PUNCT
easat-6311	240	4	g.	g.	PROPN
easat-6311	240	5	lai	lai	PROPN
easat-6311	240	6	,	,	PUNCT
easat-6311	240	7	"	"	PUNCT
easat-6311	240	8	artificial	artificial	ADJ
easat-6311	240	9	intelligence	intelligence	NOUN
easat-6311	240	10	techniques	technique	NOUN
easat-6311	240	11	for	for	ADP
easat-6311	240	12	fraud	fraud	NOUN
easat-6311	240	13	detection	detection	NOUN
easat-6311	240	14	,	,	PUNCT
easat-6311	240	15	"	"	PUNCT
easat-6311	240	16	preprints	preprint	NOUN
easat-6311	240	17	,	,	PUNCT
easat-6311	240	18	pp	pp	PROPN
easat-6311	240	19	.	.	PUNCT
easat-6311	241	1	1–12	1–12	NOUN
easat-6311	241	2	,	,	PUNCT
easat-6311	241	3	2023	2023	NUM
easat-6311	241	4	.	.	PUNCT
easat-6311	242	1	https://doi.org/10.20944/preprints202312.1115.v1	https://doi.org/10.20944/preprints202312.1115.v1	NOUN
easat-6311	243	1	[	[	X
easat-6311	243	2	21	21	NUM
easat-6311	243	3	]	]	X
easat-6311	243	4	f.	f.	PROPN
easat-6311	243	5	m.	m.	PROPN
easat-6311	243	6	pangkey	pangkey	PROPN
easat-6311	243	7	,	,	PUNCT
easat-6311	243	8	l.	l.	PROPN
easat-6311	243	9	m.	m.	PROPN
easat-6311	243	10	furkan	furkan	PROPN
easat-6311	243	11	,	,	PUNCT
easat-6311	243	12	and	and	CCONJ
easat-6311	243	13	l.	l.	PROPN
easat-6311	243	14	e.	e.	PROPN
easat-6311	243	15	h.	h.	PROPN
easat-6311	243	16	mulyono	mulyono	PROPN
easat-6311	243	17	,	,	PUNCT
easat-6311	243	18	"	"	PUNCT
easat-6311	243	19	the	the	DET
easat-6311	243	20	influence	influence	NOUN
easat-6311	243	21	of	of	ADP
easat-6311	243	22	artificial	artificial	ADJ
easat-6311	243	23	intelligence	intelligence	NOUN
easat-6311	243	24	and	and	CCONJ
easat-6311	243	25	digital	digital	ADJ
easat-6311	243	26	marketing	marketing	NOUN
easat-6311	243	27	on	on	ADP
easat-6311	243	28	consumer	consumer	NOUN
easat-6311	243	29	purchasing	purchasing	NOUN
easat-6311	243	30	interest	interest	NOUN
easat-6311	243	31	,	,	PUNCT
easat-6311	243	32	"	"	PUNCT
easat-6311	243	33	jmm	jmm	PROPN
easat-6311	243	34	unram	unram	PROPN
easat-6311	243	35	–	–	PUNCT
easat-6311	243	36	master	master	NOUN
easat-6311	243	37	of	of	ADP
easat-6311	243	38	management	management	NOUN
easat-6311	243	39	journal	journal	NOUN
easat-6311	243	40	,	,	PUNCT
easat-6311	243	41	vol	vol	NOUN
easat-6311	243	42	.	.	PROPN
easat-6311	243	43	8	8	NUM
easat-6311	243	44	,	,	PUNCT
easat-6311	243	45	no	no	INTJ
easat-6311	243	46	.	.	NOUN
easat-6311	243	47	3	3	NUM
easat-6311	243	48	,	,	PUNCT
easat-6311	243	49	pp	pp	ADJ
easat-6311	243	50	.	.	PUNCT
easat-6311	244	1	258–269	258–269	NUM
easat-6311	244	2	,	,	PUNCT
easat-6311	244	3	2019	2019	NUM
easat-6311	244	4	.	.	PUNCT
easat-6311	245	1	[	[	X
easat-6311	245	2	22	22	NUM
easat-6311	245	3	]	]	PUNCT
easat-6311	245	4	p.	p.	NOUN
easat-6311	245	5	s.	s.	PROPN
easat-6311	245	6	savin	savin	PROPN
easat-6311	245	7	,	,	PUNCT
easat-6311	245	8	g.	g.	PROPN
easat-6311	245	9	rusu	rusu	PROPN
easat-6311	245	10	,	,	PUNCT
easat-6311	245	11	m.	m.	NOUN
easat-6311	245	12	prelipcean	prelipcean	NOUN
easat-6311	245	13	,	,	PUNCT
easat-6311	245	14	and	and	CCONJ
easat-6311	245	15	l.	l.	PROPN
easat-6311	245	16	n.	n.	PROPN
easat-6311	245	17	barbu	barbu	PROPN
easat-6311	245	18	,	,	PUNCT
easat-6311	245	19	"	"	PUNCT
easat-6311	245	20	cognitive	cognitive	ADJ
easat-6311	245	21	shifts	shift	NOUN
easat-6311	245	22	:	:	PUNCT
easat-6311	245	23	exploring	explore	VERB
easat-6311	245	24	the	the	DET
easat-6311	245	25	impact	impact	NOUN
easat-6311	245	26	of	of	ADP
easat-6311	245	27	ai	ai	NOUN
easat-6311	245	28	on	on	ADP
easat-6311	245	29	generation	generation	NOUN
easat-6311	245	30	z	z	NOUN
easat-6311	245	31	and	and	CCONJ
easat-6311	245	32	millennials	millennial	NOUN
easat-6311	245	33	,	,	PUNCT
easat-6311	245	34	"	"	PUNCT
easat-6311	245	35	proceedings	proceeding	NOUN
easat-6311	245	36	of	of	ADP
easat-6311	245	37	the	the	DET
easat-6311	245	38	international	international	ADJ
easat-6311	245	39	conference	conference	NOUN
easat-6311	245	40	on	on	ADP
easat-6311	245	41	business	business	NOUN
easat-6311	245	42	excellence	excellence	PROPN
easat-6311	245	43	,	,	PUNCT
easat-6311	245	44	vol	vol	NOUN
easat-6311	245	45	.	.	PROPN
easat-6311	245	46	18	18	NUM
easat-6311	245	47	,	,	PUNCT
easat-6311	245	48	no	no	INTJ
easat-6311	245	49	.	.	NOUN
easat-6311	245	50	1	1	NUM
easat-6311	245	51	,	,	PUNCT
easat-6311	245	52	pp	pp	ADJ
easat-6311	245	53	.	.	PUNCT
easat-6311	246	1	223–232	223–232	NUM
easat-6311	246	2	,	,	PUNCT
easat-6311	246	3	2024	2024	NUM
easat-6311	246	4	.	.	PUNCT
easat-6311	247	1	https://doi.org/10.2478/picbe-2024-0019	https://doi.org/10.2478/picbe-2024-0019	PROPN
easat-6311	248	1	[	[	X
easat-6311	248	2	23	23	NUM
easat-6311	248	3	]	]	X
easat-6311	248	4	r.	r.	PROPN
easat-6311	248	5	saxena	saxena	PROPN
easat-6311	248	6	,	,	PUNCT
easat-6311	248	7	c.	c.	PROPN
easat-6311	248	8	agarwal	agarwal	PROPN
easat-6311	248	9	,	,	PUNCT
easat-6311	248	10	v.	v.	PROPN
easat-6311	248	11	rahul	rahul	PROPN
easat-6311	248	12	,	,	PUNCT
easat-6311	248	13	and	and	CCONJ
easat-6311	248	14	d.	d.	PROPN
easat-6311	248	15	dd	dd	PROPN
easat-6311	248	16	,	,	PUNCT
easat-6311	248	17	"	"	PUNCT
easat-6311	248	18	the	the	DET
easat-6311	248	19	impact	impact	NOUN
easat-6311	248	20	of	of	ADP
easat-6311	248	21	artificial	artificial	ADJ
easat-6311	248	22	intelligence	intelligence	NOUN
easat-6311	248	23	on	on	ADP
easat-6311	248	24	risk	risk	NOUN
easat-6311	248	25	management	management	NOUN
easat-6311	248	26	and	and	CCONJ
easat-6311	248	27	fraud	fraud	NOUN
easat-6311	248	28	detection	detection	NOUN
easat-6311	248	29	in	in	ADP
easat-6311	248	30	the	the	DET
easat-6311	248	31	financial	financial	ADJ
easat-6311	248	32	services	service	NOUN
easat-6311	248	33	industry	industry	NOUN
easat-6311	248	34	,	,	PUNCT
easat-6311	248	35	"	"	PUNCT
easat-6311	248	36	retrieved	retrieve	VERB
easat-6311	248	37	:	:	PUNCT
easat-6311	248	38	https://www.researchgate.net/publication/382090714	https://www.researchgate.net/publication/382090714	NOUN
easat-6311	248	39	.	.	PUNCT
easat-6311	249	1	[	[	X
easat-6311	249	2	accessed	access	VERB
easat-6311	249	3	2024	2024	NUM
easat-6311	249	4	.	.	PUNCT
easat-6311	250	1	[	[	X
easat-6311	250	2	24	24	NUM
easat-6311	250	3	]	]	PUNCT
easat-6311	250	4	f.	f.	PROPN
easat-6311	250	5	a.	a.	PROPN
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easat-6311	250	7	,	,	PUNCT
easat-6311	250	8	n.	n.	PROPN
easat-6311	250	9	h.	h.	PROPN
easat-6311	250	10	farhan	farhan	PROPN
easat-6311	250	11	,	,	PUNCT
easat-6311	250	12	h.	h.	PROPN
easat-6311	250	13	m.	m.	PROPN
easat-6311	250	14	al	al	PROPN
easat-6311	250	15	-	-	PUNCT
easat-6311	250	16	hattami	hattami	PROPN
easat-6311	250	17	,	,	PUNCT
easat-6311	250	18	t.	t.	PROPN
easat-6311	250	19	elsheikh	elsheikh	PROPN
easat-6311	250	20	,	,	PUNCT
easat-6311	250	21	and	and	CCONJ
easat-6311	250	22	b.	b.	PROPN
easat-6311	250	23	o.	o.	PROPN
easat-6311	250	24	a.	a.	PROPN
easat-6311	250	25	al	al	PROPN
easat-6311	250	26	-	-	PUNCT
easat-6311	250	27	dalaien	dalaien	PROPN
easat-6311	250	28	,	,	PUNCT
easat-6311	250	29	"	"	PUNCT
easat-6311	250	30	the	the	DET
easat-6311	250	31	impact	impact	NOUN
easat-6311	250	32	of	of	ADP
easat-6311	250	33	artificial	artificial	ADJ
easat-6311	250	34	intelligence	intelligence	NOUN
easat-6311	250	35	on	on	ADP
easat-6311	250	36	information	information	NOUN
easat-6311	250	37	audit	audit	NOUN
easat-6311	250	38	usage	usage	NOUN
easat-6311	250	39	:	:	PUNCT
easat-6311	250	40	evidence	evidence	NOUN
easat-6311	250	41	from	from	ADP
easat-6311	250	42	developing	develop	VERB
easat-6311	250	43	countries	country	NOUN
easat-6311	250	44	,	,	PUNCT
easat-6311	250	45	"	"	PUNCT
easat-6311	250	46	journal	journal	NOUN
easat-6311	250	47	of	of	ADP
easat-6311	250	48	open	open	ADJ
easat-6311	250	49	innovation	innovation	NOUN
easat-6311	250	50	:	:	PUNCT
easat-6311	250	51	technology	technology	NOUN
easat-6311	250	52	,	,	PUNCT
easat-6311	250	53	market	market	NOUN
easat-6311	250	54	,	,	PUNCT
easat-6311	250	55	and	and	CCONJ
easat-6311	250	56	complexity	complexity	NOUN
easat-6311	250	57	,	,	PUNCT
easat-6311	250	58	vol	vol	NOUN
easat-6311	250	59	.	.	PROPN
easat-6311	250	60	10	10	NUM
easat-6311	250	61	,	,	PUNCT
easat-6311	250	62	no	no	INTJ
easat-6311	250	63	.	.	NOUN
easat-6311	250	64	2	2	NUM
easat-6311	250	65	,	,	PUNCT
easat-6311	250	66	p.	p.	NOUN
easat-6311	250	67	100298	100298	NUM
easat-6311	250	68	,	,	PUNCT
easat-6311	250	69	2024	2024	NUM
easat-6311	250	70	.	.	PUNCT
easat-6311	251	1	https://doi.org/10.1016/j.joitmc.2024.100298	https://doi.org/10.1016/j.joitmc.2024.100298	PROPN
easat-6311	252	1	[	[	X
easat-6311	252	2	25	25	NUM
easat-6311	252	3	]	]	X
easat-6311	252	4	f.	f.	PROPN
easat-6311	252	5	miguel	miguel	PROPN
easat-6311	252	6	and	and	CCONJ
easat-6311	252	7	i.	i.	PROPN
easat-6311	252	8	braga	braga	PROPN
easat-6311	252	9	,	,	PUNCT
easat-6311	252	10	the	the	DET
easat-6311	252	11	influence	influence	NOUN
easat-6311	252	12	and	and	CCONJ
easat-6311	252	13	impact	impact	NOUN
easat-6311	252	14	of	of	ADP
easat-6311	252	15	artificial	artificial	ADJ
easat-6311	252	16	intelligence	intelligence	NOUN
easat-6311	252	17	in	in	ADP
easat-6311	252	18	the	the	DET
easat-6311	252	19	consumer	consumer	NOUN
easat-6311	252	20	decision	decision	NOUN
easat-6311	252	21	-	-	PUNCT
easat-6311	252	22	making	make	VERB
easat-6311	252	23	process	process	NOUN
easat-6311	252	24	:	:	PUNCT
easat-6311	252	25	comparing	compare	VERB
easat-6311	252	26	generation	generation	NOUN
easat-6311	252	27	x	x	PUNCT
easat-6311	252	28	with	with	ADP
easat-6311	252	29	millennials	millennial	NOUN
easat-6311	252	30	.	.	PUNCT
easat-6311	253	1	portugal	portugal	PROPN
easat-6311	253	2	:	:	PUNCT
easat-6311	253	3	instituto	instituto	PROPN
easat-6311	253	4	universitário	universitário	PROPN
easat-6311	253	5	de	de	PROPN
easat-6311	253	6	lisboa	lisboa	PROPN
easat-6311	253	7	,	,	PUNCT
easat-6311	253	8	2020	2020	NUM
easat-6311	253	9	.	.	PUNCT
easat-6311	254	1	[	[	X
easat-6311	254	2	26	26	NUM
easat-6311	254	3	]	]	PUNCT
easat-6311	254	4	a.	a.	NOUN
easat-6311	254	5	guerra	guerra	NOUN
easat-6311	254	6	,	,	PUNCT
easat-6311	254	7	millennial	millennial	ADJ
easat-6311	254	8	consumption	consumption	NOUN
easat-6311	254	9	values	value	NOUN
easat-6311	254	10	in	in	ADP
easat-6311	254	11	artificial	artificial	ADJ
easat-6311	254	12	intelligence	intelligence	NOUN
easat-6311	254	13	.	.	PUNCT
easat-6311	255	1	sweden	sweden	PROPN
easat-6311	255	2	:	:	PUNCT
easat-6311	255	3	jönköping	jönköpe	VERB
easat-6311	255	4	university	university	NOUN
easat-6311	255	5	,	,	PUNCT
easat-6311	255	6	2018	2018	NUM
easat-6311	255	7	.	.	PUNCT
easat-6311	256	1	[	[	X
easat-6311	256	2	27	27	NUM
easat-6311	256	3	]	]	X
easat-6311	256	4	i.	i.	PROPN
easat-6311	256	5	o.	o.	PROPN
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easat-6311	256	7	,	,	PUNCT
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easat-6311	256	9	i.	i.	PROPN
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easat-6311	256	11	,	,	PUNCT
easat-6311	256	12	t.	t.	PROPN
easat-6311	256	13	a.	a.	NOUN
easat-6311	256	14	aguguom	aguguom	NOUN
easat-6311	256	15	,	,	PUNCT
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easat-6311	256	17	o.	o.	PROPN
easat-6311	256	18	a.	a.	PROPN
easat-6311	256	19	olagunju	olagunju	PROPN
easat-6311	256	20	,	,	PUNCT
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easat-6311	256	22	artificial	artificial	ADJ
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easat-6311	256	39	,	,	PUNCT
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easat-6311	256	43	,	,	PUNCT
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easat-6311	256	47	,	,	PUNCT
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easat-6311	256	49	.	.	PUNCT
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easat-6311	257	2	,	,	PUNCT
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easat-6311	257	4	.	.	PUNCT
easat-6311	258	1	https://doi.org/10.55493/5002.v13i11.4861	https://doi.org/10.55493/5002.v13i11.4861	X
easat-6311	259	1	[	[	X
easat-6311	259	2	28	28	NUM
easat-6311	259	3	]	]	X
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easat-6311	259	8	,	,	PUNCT
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easat-6311	259	11	a.	a.	NOUN
easat-6311	259	12	abrogena	abrogena	PROPN
easat-6311	259	13	,	,	PUNCT
easat-6311	259	14	d.	d.	PROPN
easat-6311	259	15	r.	r.	PROPN
easat-6311	259	16	e.	e.	PROPN
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easat-6311	259	20	a.	a.	PROPN
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easat-6311	259	25	a.	a.	PROPN
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easat-6311	259	29	and	and	CCONJ
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easat-6311	259	35	a	a	DET
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easat-6311	259	41	stem	stem	NOUN
easat-6311	259	42	teachers	teacher	NOUN
easat-6311	259	43	pursuing	pursue	VERB
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easat-6311	259	46	,	,	PUNCT
easat-6311	259	47	"	"	PUNCT
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easat-6311	259	58	.	.	PROPN
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easat-6311	259	60	,	,	PUNCT
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easat-6311	259	64	,	,	PUNCT
easat-6311	259	65	pp	pp	ADJ
easat-6311	259	66	.	.	PUNCT
easat-6311	260	1	153	153	NUM
easat-6311	260	2	-	-	SYM
easat-6311	260	3	168	168	NUM
easat-6311	260	4	,	,	PUNCT
easat-6311	260	5	2024	2024	NUM
easat-6311	260	6	.	.	PUNCT
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easat-6311	261	8	https://doi.org/10.18523/2519-4739.2023.8.1.54-60	https://doi.org/10.18523/2519-4739.2023.8.1.54-60	NOUN
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easat-6311	261	17	https://doi.org/10.35912/jshe.v4i3.1567	https://doi.org/10.35912/jshe.v4i3.1567	PROPN
easat-6311	261	18	1446	1446	NUM
easat-6311	261	19	edelweiss	edelweiss	PROPN
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easat-6311	261	22	and	and	CCONJ
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easat-6311	261	24	issn	issn	PROPN
easat-6311	261	25	:	:	PUNCT
easat-6311	261	26	2576	2576	NUM
easat-6311	261	27	-	-	SYM
easat-6311	261	28	8484	8484	NUM
easat-6311	261	29	vol	vol	NOUN
easat-6311	261	30	.	.	PROPN
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easat-6311	262	2	,	,	PUNCT
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easat-6311	262	4	.	.	NOUN
easat-6311	262	5	4	4	NUM
easat-6311	262	6	:	:	SYM
easat-6311	262	7	1437	1437	NUM
easat-6311	262	8	-	-	SYM
easat-6311	262	9	1446	1446	NUM
easat-6311	262	10	,	,	PUNCT
easat-6311	262	11	2025	2025	NUM
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easat-6311	262	13	:	:	PUNCT
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easat-6311	262	23	gate	gate	NOUN
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easat-6311	263	2	29	29	NUM
easat-6311	263	3	]	]	X
easat-6311	263	4	l.	l.	PROPN
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easat-6311	263	6	and	and	CCONJ
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easat-6311	263	9	,	,	PUNCT
easat-6311	263	10	"	"	PUNCT
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easat-6311	263	14	properly	properly	ADV
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easat-6311	263	23	?	?	PUNCT
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easat-6311	264	4	using	use	VERB
easat-6311	264	5	text	text	NOUN
easat-6311	264	6	mining	mining	NOUN
easat-6311	264	7	,	,	PUNCT
easat-6311	264	8	"	"	PUNCT
easat-6311	264	9	human	human	ADJ
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easat-6311	264	11	management	management	NOUN
easat-6311	264	12	,	,	PUNCT
easat-6311	264	13	vol	vol	NOUN
easat-6311	264	14	.	.	PROPN
easat-6311	264	15	40	40	NUM
easat-6311	264	16	,	,	PUNCT
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easat-6311	264	18	.	.	NOUN
easat-6311	264	19	5	5	NUM
easat-6311	264	20	,	,	PUNCT
easat-6311	264	21	pp	pp	ADJ
easat-6311	264	22	.	.	PUNCT
easat-6311	265	1	639	639	NUM
easat-6311	265	2	-	-	SYM
easat-6311	265	3	651	651	NUM
easat-6311	265	4	,	,	PUNCT
easat-6311	265	5	2021	2021	NUM
easat-6311	265	6	.	.	PUNCT
easat-6311	266	1	https://doi.org/10.3233/hsm-211179	https://doi.org/10.3233/hsm-211179	X
easat-6311	266	2	[	[	X
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easat-6311	266	4	]	]	X
easat-6311	266	5	b.	b.	PROPN
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easat-6311	266	7	,	,	PUNCT
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easat-6311	266	10	,	,	PUNCT
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easat-6311	266	17	,	,	PUNCT
easat-6311	266	18	"	"	PUNCT
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easat-6311	266	42	,	,	PUNCT
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easat-6311	266	45	6	6	NUM
easat-6311	266	46	,	,	PUNCT
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easat-6311	267	6	.	.	PUNCT
easat-6311	268	1	https://doi.org/10.51594/farj.v6i6.1232	https://doi.org/10.51594/farj.v6i6.1232	PROPN
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easat-6311	269	3	]	]	PUNCT
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easat-6311	269	18	a	a	DET
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easat-6311	269	20	degree	degree	NOUN
easat-6311	269	21	:	:	PUNCT
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easat-6311	269	25	"	"	PUNCT
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easat-6311	269	29	,	,	PUNCT
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easat-6311	269	31	.	.	PROPN
easat-6311	270	1	14	14	NUM
easat-6311	270	2	,	,	PUNCT
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easat-6311	270	4	.	.	NOUN
easat-6311	270	5	1	1	NUM
easat-6311	270	6	,	,	PUNCT
easat-6311	270	7	pp	pp	ADJ
easat-6311	270	8	.	.	PUNCT
easat-6311	271	1	103–118	103–118	NUM
easat-6311	271	2	,	,	PUNCT
easat-6311	271	3	2024	2024	NUM
easat-6311	271	4	.	.	PUNCT
easat-6311	272	1	https://doi.org/10.5937/istrped2401103k	https://doi.org/10.5937/istrped2401103k	X
easat-6311	272	2	[	[	X
easat-6311	272	3	32	32	NUM
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easat-6311	272	18	"	"	PUNCT
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easat-6311	272	29	"	"	PUNCT
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easat-6311	272	33	and	and	CCONJ
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easat-6311	272	35	research	research	NOUN
easat-6311	272	36	journal	journal	NOUN
easat-6311	272	37	publication	publication	NOUN
easat-6311	272	38	,	,	PUNCT
easat-6311	272	39	vol	vol	NOUN
easat-6311	272	40	.	.	PROPN
easat-6311	273	1	11	11	NUM
easat-6311	273	2	,	,	PUNCT
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easat-6311	273	4	.	.	NOUN
easat-6311	273	5	1	1	NUM
easat-6311	273	6	,	,	PUNCT
easat-6311	273	7	pp	pp	ADJ
easat-6311	273	8	.	.	PUNCT
easat-6311	274	1	39–56	39–56	NUM
easat-6311	274	2	,	,	PUNCT
easat-6311	274	3	2023	2023	NUM
easat-6311	274	4	.	.	PUNCT
easat-6311	275	1	https://doi.org/10.22624/aims/humanities/v11n1p4	https://doi.org/10.22624/aims/humanities/v11n1p4	NOUN
easat-6311	276	1	[	[	X
easat-6311	276	2	33	33	NUM
easat-6311	276	3	]	]	PUNCT
easat-6311	276	4	s.	s.	PROPN
easat-6311	276	5	ahmad	ahmad	PROPN
easat-6311	276	6	,	,	PUNCT
easat-6311	276	7	s.	s.	PROPN
easat-6311	276	8	wasim	wasim	PROPN
easat-6311	276	9	,	,	PUNCT
easat-6311	276	10	s.	s.	PROPN
easat-6311	276	11	irfan	irfan	PROPN
easat-6311	276	12	,	,	PUNCT
easat-6311	276	13	s.	s.	PROPN
easat-6311	276	14	gogoi	gogoi	PROPN
easat-6311	276	15	,	,	PUNCT
easat-6311	276	16	a.	a.	PROPN
easat-6311	276	17	srivastava	srivastava	PROPN
easat-6311	276	18	,	,	PUNCT
easat-6311	276	19	and	and	CCONJ
easat-6311	276	20	z.	z.	PROPN
easat-6311	276	21	farheen	farheen	PROPN
easat-6311	276	22	,	,	PUNCT
easat-6311	276	23	"	"	PUNCT
easat-6311	276	24	qualitative	qualitative	ADJ
easat-6311	276	25	v	v	ADP
easat-6311	276	26	/	/	SYM
easat-6311	276	27	s.	s.	PROPN
easat-6311	276	28	quantitative	quantitative	ADJ
easat-6311	276	29	research	research	NOUN
easat-6311	276	30	-	-	PUNCT
easat-6311	276	31	a	a	DET
easat-6311	276	32	summarized	summarize	VERB
easat-6311	276	33	review	review	NOUN
easat-6311	276	34	,	,	PUNCT
easat-6311	276	35	"	"	PUNCT
easat-6311	276	36	population	population	NOUN
easat-6311	276	37	,	,	PUNCT
easat-6311	276	38	vol	vol	NOUN
easat-6311	276	39	.	.	PROPN
easat-6311	276	40	1	1	NUM
easat-6311	276	41	,	,	PUNCT
easat-6311	276	42	no	no	INTJ
easat-6311	276	43	.	.	NOUN
easat-6311	276	44	2	2	NUM
easat-6311	276	45	,	,	PUNCT
easat-6311	276	46	pp	pp	ADJ
easat-6311	276	47	.	.	PUNCT
easat-6311	277	1	2828	2828	NUM
easat-6311	277	2	-	-	SYM
easat-6311	277	3	2832	2832	NUM
easat-6311	277	4	,	,	PUNCT
easat-6311	277	5	2019	2019	NUM
easat-6311	277	6	.	.	PUNCT
easat-6311	278	1	https://doi.org/10.18410/jebmh/2019/587	https://doi.org/10.18410/jebmh/2019/587	PROPN
easat-6311	279	1	[	[	X
easat-6311	279	2	34	34	NUM
easat-6311	279	3	]	]	X
easat-6311	279	4	e.	e.	PROPN
easat-6311	279	5	abu	abu	PROPN
easat-6311	279	6	-	-	PUNCT
easat-6311	279	7	taieh	taieh	PROPN
easat-6311	279	8	,	,	PUNCT
easat-6311	279	9	i.	i.	PROPN
easat-6311	279	10	h.	h.	PROPN
easat-6311	279	11	al	al	PROPN
easat-6311	279	12	hadid	hadid	PROPN
easat-6311	279	13	,	,	PUNCT
easat-6311	279	14	and	and	CCONJ
easat-6311	279	15	a.	a.	NOUN
easat-6311	279	16	el	el	PROPN
easat-6311	279	17	mouatasim	mouatasim	PROPN
easat-6311	279	18	,	,	PUNCT
easat-6311	279	19	cyberspace	cyberspace	NOUN
easat-6311	279	20	.	.	PUNCT
easat-6311	280	1	germany	germany	PROPN
easat-6311	280	2	:	:	PUNCT
easat-6311	280	3	bod	bod	ADJ
easat-6311	280	4	–	–	PUNCT
easat-6311	280	5	books	book	NOUN
easat-6311	280	6	on	on	ADP
easat-6311	280	7	demand	demand	NOUN
easat-6311	280	8	,	,	PUNCT
easat-6311	280	9	2020	2020	NUM
easat-6311	280	10	.	.	PUNCT
easat-6311	281	1	[	[	X
easat-6311	281	2	35	35	NUM
easat-6311	281	3	]	]	X
easat-6311	281	4	e.	e.	PROPN
easat-6311	281	5	isaac	isaac	PROPN
easat-6311	281	6	,	,	PUNCT
easat-6311	281	7	"	"	PUNCT
easat-6311	281	8	convenience	convenience	NOUN
easat-6311	281	9	and	and	CCONJ
easat-6311	281	10	purposive	purposive	ADJ
easat-6311	281	11	sampling	sample	VERB
easat-6311	281	12	techniques	technique	NOUN
easat-6311	281	13	:	:	PUNCT
easat-6311	281	14	are	be	AUX
easat-6311	281	15	they	they	PRON
easat-6311	281	16	the	the	DET
easat-6311	281	17	same	same	ADJ
easat-6311	281	18	?	?	PUNCT
easat-6311	281	19	,	,	PUNCT
easat-6311	281	20	"	"	PUNCT
easat-6311	281	21	international	international	ADJ
easat-6311	281	22	journal	journal	NOUN
easat-6311	281	23	of	of	ADP
easat-6311	281	24	innovative	innovative	ADJ
easat-6311	281	25	social	social	ADJ
easat-6311	281	26	&	&	CCONJ
easat-6311	281	27	science	science	PROPN
easat-6311	281	28	education	education	PROPN
easat-6311	281	29	research	research	NOUN
easat-6311	281	30	,	,	PUNCT
easat-6311	281	31	vol	vol	NOUN
easat-6311	281	32	.	.	PROPN
easat-6311	281	33	11	11	NUM
easat-6311	281	34	,	,	PUNCT
easat-6311	281	35	no	no	INTJ
easat-6311	281	36	.	.	NOUN
easat-6311	281	37	1	1	NUM
easat-6311	281	38	,	,	PUNCT
easat-6311	281	39	pp	pp	ADJ
easat-6311	281	40	.	.	PUNCT
easat-6311	282	1	1–7	1–7	NUM
easat-6311	282	2	,	,	PUNCT
easat-6311	282	3	2023	2023	NUM
easat-6311	282	4	.	.	PUNCT
easat-6311	283	1	[	[	X
easat-6311	283	2	36	36	NUM
easat-6311	283	3	]	]	PUNCT
easat-6311	283	4	k.	k.	PROPN
easat-6311	283	5	tyagi	tyagi	PROPN
easat-6311	283	6	,	,	PUNCT
easat-6311	283	7	c.	c.	PROPN
easat-6311	283	8	rane	rane	PROPN
easat-6311	283	9	,	,	PUNCT
easat-6311	283	10	harshvardhan	harshvardhan	PROPN
easat-6311	283	11	,	,	PUNCT
easat-6311	283	12	and	and	CCONJ
easat-6311	283	13	m.	m.	NOUN
easat-6311	283	14	manry	manry	NOUN
easat-6311	283	15	,	,	PUNCT
easat-6311	283	16	regression	regression	VERB
easat-6311	283	17	analysis	analysis	NOUN
easat-6311	283	18	.	.	PUNCT
easat-6311	284	1	in	in	ADP
easat-6311	284	2	artificial	artificial	ADJ
easat-6311	284	3	intelligence	intelligence	NOUN
easat-6311	284	4	and	and	CCONJ
easat-6311	284	5	machine	machine	NOUN
easat-6311	284	6	learning	learn	VERB
easat-6311	284	7	for	for	ADP
easat-6311	284	8	edge	edge	NOUN
easat-6311	284	9	computing	computing	NOUN
easat-6311	284	10	.	.	PUNCT
easat-6311	285	1	netherlands	netherlands	PROPN
easat-6311	285	2	:	:	PUNCT
easat-6311	285	3	elsevier	elsevier	NOUN
easat-6311	285	4	,	,	PUNCT
easat-6311	285	5	2022	2022	NUM
easat-6311	285	6	.	.	PUNCT
easat-6311	286	1	[	[	X
easat-6311	286	2	37	37	NUM
easat-6311	286	3	]	]	X
easat-6311	286	4	g.	g.	PROPN
easat-6311	286	5	satriyono	satriyono	PROPN
easat-6311	286	6	,	,	PUNCT
easat-6311	286	7	m.	m.	NOUN
easat-6311	286	8	rukmini	rukmini	PROPN
easat-6311	286	9	,	,	PUNCT
easat-6311	286	10	w.	w.	PROPN
easat-6311	286	11	dede	dede	PROPN
easat-6311	286	12	gustiawan	gustiawan	PROPN
easat-6311	286	13	,	,	PUNCT
easat-6311	286	14	d.	d.	PROPN
easat-6311	286	15	yuliansyah	yuliansyah	PROPN
easat-6311	286	16	,	,	PUNCT
easat-6311	286	17	n.	n.	PROPN
easat-6311	286	18	choirul	choirul	PROPN
easat-6311	286	19	nisa	nisa	PROPN
easat-6311	286	20	,	,	PUNCT
easat-6311	286	21	and	and	CCONJ
easat-6311	286	22	u.	u.	PROPN
easat-6311	286	23	kadiri	kadiri	PROPN
easat-6311	286	24	,	,	PUNCT
easat-6311	286	25	"	"	PUNCT
easat-6311	286	26	analysis	analysis	NOUN
easat-6311	286	27	of	of	ADP
easat-6311	286	28	faculty	faculty	NOUN
easat-6311	286	29	of	of	ADP
easat-6311	286	30	economics	economics	PROPN
easat-6311	286	31	kadiri	kadiri	PROPN
easat-6311	286	32	university	university	NOUN
easat-6311	286	33	student	student	NOUN
easat-6311	286	34	decisions	decision	NOUN
easat-6311	286	35	regarding	regard	VERB
easat-6311	286	36	the	the	DET
easat-6311	286	37	implementation	implementation	NOUN
easat-6311	286	38	of	of	ADP
easat-6311	286	39	online	online	ADJ
easat-6311	286	40	learning	learning	NOUN
easat-6311	286	41	during	during	ADP
easat-6311	286	42	the	the	DET
easat-6311	286	43	covid	covid	PROPN
easat-6311	286	44	19	19	NUM
easat-6311	286	45	pandemic	pandemic	NOUN
easat-6311	286	46	based	base	VERB
easat-6311	286	47	on	on	ADP
easat-6311	286	48	lori	lori	PROPN
easat-6311	286	49	(	(	PUNCT
easat-6311	286	50	lerning	lerning	ADJ
easat-6311	286	51	object	object	NOUN
easat-6311	286	52	review	review	NOUN
easat-6311	286	53	instrument	instrument	NOUN
easat-6311	286	54	)	)	PUNCT
easat-6311	286	55	,	,	PUNCT
easat-6311	286	56	"	"	PUNCT
easat-6311	286	57	retrieved	retrieve	VERB
easat-6311	286	58	:	:	PUNCT
easat-6311	286	59	http://journal.yrpipku.com/index.php/msej	http://journal.yrpipku.com/index.php/msej	X
easat-6311	286	60	.	.	PUNCT
easat-6311	287	1	[	[	X
easat-6311	287	2	accessed	access	VERB
easat-6311	287	3	2022	2022	NUM
easat-6311	287	4	.	.	PUNCT
easat-6311	288	1	[	[	X
easat-6311	288	2	38	38	NUM
easat-6311	288	3	]	]	PUNCT
easat-6311	288	4	l.	l.	PROPN
easat-6311	288	5	berggren	berggren	PROPN
easat-6311	288	6	,	,	PUNCT
easat-6311	288	7	statistical	statistical	ADJ
easat-6311	288	8	modeling	modeling	NOUN
easat-6311	288	9	and	and	CCONJ
easat-6311	288	10	interpretation	interpretation	NOUN
easat-6311	288	11	in	in	ADP
easat-6311	288	12	the	the	DET
easat-6311	288	13	social	social	ADJ
easat-6311	288	14	sciences	sciences	PROPN
easat-6311	288	15	.	.	PUNCT
easat-6311	289	1	united	united	PROPN
easat-6311	289	2	states	states	PROPN
easat-6311	289	3	:	:	PUNCT
easat-6311	289	4	quantmethods	quantmethods	PROPN
easat-6311	289	5	publishing	publishing	NOUN
easat-6311	289	6	,	,	PUNCT
easat-6311	289	7	2024	2024	NUM
easat-6311	289	8	.	.	PUNCT
easat-6311	290	1	[	[	X
easat-6311	290	2	39	39	NUM
easat-6311	290	3	]	]	PUNCT
easat-6311	290	4	m.	m.	NOUN
easat-6311	290	5	aslam	aslam	PROPN
easat-6311	290	6	,	,	PUNCT
easat-6311	290	7	"	"	PUNCT
easat-6311	290	8	the	the	DET
easat-6311	290	9	t	t	NOUN
easat-6311	290	10	-	-	PUNCT
easat-6311	290	11	test	test	NOUN
easat-6311	290	12	of	of	ADP
easat-6311	290	13	a	a	DET
easat-6311	290	14	regression	regression	NOUN
easat-6311	290	15	coefficient	coefficient	NOUN
easat-6311	290	16	for	for	ADP
easat-6311	290	17	imprecise	imprecise	ADJ
easat-6311	290	18	data	datum	NOUN
easat-6311	290	19	,	,	PUNCT
easat-6311	290	20	"	"	PUNCT
easat-6311	290	21	hacettepe	hacettepe	ADJ
easat-6311	290	22	journal	journal	NOUN
easat-6311	290	23	of	of	ADP
easat-6311	290	24	mathematics	mathematic	NOUN
easat-6311	290	25	and	and	CCONJ
easat-6311	290	26	statistics	statistic	NOUN
easat-6311	290	27	,	,	PUNCT
easat-6311	290	28	vol	vol	NOUN
easat-6311	290	29	.	.	PROPN
easat-6311	290	30	53	53	NUM
easat-6311	290	31	,	,	PUNCT
easat-6311	290	32	no	no	INTJ
easat-6311	290	33	.	.	NOUN
easat-6311	290	34	4	4	NUM
easat-6311	290	35	,	,	PUNCT
easat-6311	290	36	pp	pp	ADJ
easat-6311	290	37	.	.	PUNCT
easat-6311	290	38	1130	1130	NUM
easat-6311	290	39	-	-	SYM
easat-6311	290	40	1140	1140	NUM
easat-6311	290	41	,	,	PUNCT
easat-6311	290	42	2024	2024	NUM
easat-6311	290	43	.	.	PUNCT
easat-6311	291	1	https://doi.org/10.15672/hujms.1342344	https://doi.org/10.15672/hujms.1342344	NOUN
easat-6311	292	1	[	[	X
easat-6311	292	2	40	40	NUM
easat-6311	292	3	]	]	PUNCT
easat-6311	292	4	a.	a.	NOUN
easat-6311	292	5	khatoon	khatoon	PROPN
easat-6311	292	6	,	,	PUNCT
easat-6311	292	7	a.	a.	NOUN
easat-6311	292	8	daud	daud	PROPN
easat-6311	292	9	,	,	PUNCT
easat-6311	292	10	and	and	CCONJ
easat-6311	292	11	t.	t.	PROPN
easat-6311	292	12	amjad	amjad	PROPN
easat-6311	292	13	,	,	PUNCT
easat-6311	292	14	"	"	PUNCT
easat-6311	292	15	categorization	categorization	NOUN
easat-6311	292	16	and	and	CCONJ
easat-6311	292	17	correlational	correlational	ADJ
easat-6311	292	18	analysis	analysis	NOUN
easat-6311	292	19	of	of	ADP
easat-6311	292	20	quality	quality	NOUN
easat-6311	292	21	factors	factor	NOUN
easat-6311	292	22	influencing	influence	VERB
easat-6311	292	23	citation	citation	NOUN
easat-6311	292	24	,	,	PUNCT
easat-6311	292	25	"	"	PUNCT
easat-6311	292	26	artificial	artificial	ADJ
easat-6311	292	27	intelligence	intelligence	NOUN
easat-6311	292	28	review	review	NOUN
easat-6311	292	29	,	,	PUNCT
easat-6311	292	30	vol	vol	NOUN
easat-6311	292	31	.	.	PROPN
easat-6311	292	32	57	57	NUM
easat-6311	292	33	,	,	PUNCT
easat-6311	292	34	no	no	INTJ
easat-6311	292	35	.	.	NOUN
easat-6311	292	36	3	3	NUM
easat-6311	292	37	,	,	PUNCT
easat-6311	292	38	p.	p.	NOUN
easat-6311	292	39	70	70	NUM
easat-6311	292	40	,	,	PUNCT
easat-6311	292	41	2024	2024	NUM
easat-6311	292	42	.	.	PUNCT
easat-6311	293	1	https://doi.org/10.1007/s10462-023-10657-3	https://doi.org/10.1007/s10462-023-10657-3	PROPN
easat-6311	293	2	https://doi.org/10.3233/hsm-211179	https://doi.org/10.3233/hsm-211179	VERB
easat-6311	293	3	https://doi.org/10.51594/farj.v6i6.1232	https://doi.org/10.51594/farj.v6i6.1232	X
easat-6311	294	1	https://doi.org/10.5937/istrped2401103k	https://doi.org/10.5937/istrped2401103k	DET
easat-6311	294	2	https://doi.org/10.22624/aims/humanities/v11n1p4	https://doi.org/10.22624/aims/humanities/v11n1p4	NOUN
easat-6311	294	3	https://doi.org/10.18410/jebmh/2019/587	https://doi.org/10.18410/jebmh/2019/587	ADJ
easat-6311	294	4	http://journal.yrpipku.com/index.php/msej	http://journal.yrpipku.com/index.php/msej	PRON
easat-6311	294	5	https://doi.org/10.15672/hujms.1342344	https://doi.org/10.15672/hujms.1342344	NOUN
easat-6311	294	6	https://doi.org/10.1007/s10462-023-10657-3	https://doi.org/10.1007/s10462-023-10657-3	X