id	sid	tid	token	lemma	pos
easat-8843	1	1	edelweiss	edelweiss	PROPN
easat-8843	1	2	applied	apply	VERB
easat-8843	1	3	science	science	NOUN
easat-8843	1	4	and	and	CCONJ
easat-8843	1	5	technology	technology	NOUN
easat-8843	1	6	issn	issn	PROPN
easat-8843	1	7	:	:	PUNCT
easat-8843	1	8	2576	2576	NUM
easat-8843	1	9	-	-	SYM
easat-8843	1	10	8484	8484	NUM
easat-8843	1	11	vol	vol	NOUN
easat-8843	1	12	.	.	PROPN
easat-8843	2	1	9	9	NUM
easat-8843	2	2	,	,	PUNCT
easat-8843	2	3	no	no	INTJ
easat-8843	2	4	.	.	NOUN
easat-8843	2	5	7	7	NUM
easat-8843	2	6	,	,	PUNCT
easat-8843	2	7	1166	1166	NUM
easat-8843	2	8	-	-	SYM
easat-8843	2	9	1175	1175	NUM
easat-8843	2	10	2025	2025	NUM
easat-8843	2	11	publisher	publisher	NOUN
easat-8843	2	12	:	:	PUNCT
easat-8843	2	13	learning	learn	VERB
easat-8843	2	14	gate	gate	NOUN
easat-8843	2	15	doi	doi	PROPN
easat-8843	2	16	:	:	PUNCT
easat-8843	2	17	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	2	18	©	©	PROPN
easat-8843	2	19	2025	2025	NUM
easat-8843	2	20	by	by	ADP
easat-8843	2	21	the	the	DET
easat-8843	2	22	authors	author	NOUN
easat-8843	2	23	;	;	PUNCT
easat-8843	2	24	licensee	licensee	PROPN
easat-8843	2	25	learning	learning	NOUN
easat-8843	2	26	gate	gate	NOUN
easat-8843	3	1	©	©	PROPN
easat-8843	3	2	2025	2025	NUM
easat-8843	3	3	by	by	ADP
easat-8843	3	4	the	the	DET
easat-8843	3	5	authors	author	NOUN
easat-8843	3	6	;	;	PUNCT
easat-8843	3	7	licensee	licensee	PROPN
easat-8843	3	8	learning	learning	NOUN
easat-8843	3	9	gate	gate	NOUN
easat-8843	3	10	history	history	NOUN
easat-8843	3	11	:	:	PUNCT
easat-8843	3	12	received	receive	VERB
easat-8843	3	13	:	:	PUNCT
easat-8843	3	14	1	1	NUM
easat-8843	3	15	may	may	PROPN
easat-8843	3	16	2025	2025	NUM
easat-8843	3	17	;	;	PUNCT
easat-8843	3	18	revised	revise	VERB
easat-8843	3	19	:	:	PUNCT
easat-8843	3	20	13	13	NUM
easat-8843	3	21	june	june	PROPN
easat-8843	3	22	2025	2025	NUM
easat-8843	3	23	;	;	PUNCT
easat-8843	3	24	accepted	accept	VERB
easat-8843	3	25	:	:	PUNCT
easat-8843	3	26	17	17	NUM
easat-8843	3	27	june	june	PROPN
easat-8843	3	28	2025	2025	NUM
easat-8843	3	29	;	;	PUNCT
easat-8843	3	30	published	publish	VERB
easat-8843	3	31	:	:	PUNCT
easat-8843	3	32	14	14	NUM
easat-8843	3	33	july	july	PROPN
easat-8843	3	34	2025	2025	NUM
easat-8843	3	35	*	*	PUNCT
easat-8843	3	36	correspondence	correspondence	NOUN
easat-8843	3	37	:	:	PUNCT
easat-8843	3	38	shaina.maharani@binus.ac.id	shaina.maharani@binus.ac.id	NUM
easat-8843	3	39	enhancing	enhance	VERB
easat-8843	3	40	fraud	fraud	NOUN
easat-8843	3	41	detection	detection	NOUN
easat-8843	3	42	based	base	VERB
easat-8843	3	43	on	on	ADP
easat-8843	3	44	technology	technology	NOUN
easat-8843	3	45	to	to	PART
easat-8843	3	46	improve	improve	VERB
easat-8843	3	47	auditor	auditor	NOUN
easat-8843	3	48	’s	’s	PART
easat-8843	3	49	performance	performance	NOUN
easat-8843	3	50	in	in	ADP
easat-8843	3	51	greater	great	ADJ
easat-8843	3	52	jakarta	jakarta	PROPN
easat-8843	3	53	area	area	PROPN
easat-8843	3	54	shaina	shaina	PROPN
easat-8843	3	55	melvina	melvina	PROPN
easat-8843	3	56	maharani1	maharani1	PROPN
easat-8843	3	57	*	*	PROPN
easat-8843	3	58	,	,	PUNCT
easat-8843	3	59	khansa	khansa	VERB
easat-8843	3	60	zeirena	zeirena	PROPN
easat-8843	3	61	gartiwa2	gartiwa2	PROPN
easat-8843	3	62	,	,	PUNCT
easat-8843	3	63	archie	archie	PROPN
easat-8843	3	64	nathanael	nathanael	PROPN
easat-8843	3	65	mulyawan3	mulyawan3	PROPN
easat-8843	3	66	1,2,3universitas	1,2,3universitas	PROPN
easat-8843	3	67	bina	bina	PROPN
easat-8843	3	68	nusantara	nusantara	PROPN
easat-8843	3	69	,	,	PUNCT
easat-8843	3	70	indonesia	indonesia	PROPN
easat-8843	3	71	;	;	PUNCT
easat-8843	3	72	shaina.maharani@binus.ac.id	shaina.maharani@binus.ac.id	NUM
easat-8843	3	73	(	(	PUNCT
easat-8843	3	74	s.m.m	s.m.m	NOUN
easat-8843	3	75	.	.	PUNCT
easat-8843	3	76	)	)	PUNCT
easat-8843	4	1	khansa.gartiwa@binus.ac.id	khansa.gartiwa@binus.ac.id	PUNCT
easat-8843	4	2	(	(	PUNCT
easat-8843	4	3	k.z.g	k.z.g	NOUN
easat-8843	4	4	.	.	PUNCT
easat-8843	4	5	)	)	PUNCT
easat-8843	4	6	archie.mulyawan@binus.ac.id	archie.mulyawan@binus.ac.id	PUNCT
easat-8843	4	7	(	(	PUNCT
easat-8843	4	8	a.n.m	a.n.m	NOUN
easat-8843	4	9	.	.	PUNCT
easat-8843	4	10	)	)	PUNCT
easat-8843	4	11	.	.	PUNCT
easat-8843	5	1	abstract	abstract	ADV
easat-8843	5	2	:	:	PUNCT
easat-8843	5	3	this	this	DET
easat-8843	5	4	research	research	NOUN
easat-8843	5	5	investigates	investigate	VERB
easat-8843	5	6	the	the	DET
easat-8843	5	7	relationship	relationship	NOUN
easat-8843	5	8	between	between	ADP
easat-8843	5	9	digital	digital	ADJ
easat-8843	5	10	skills	skill	NOUN
easat-8843	5	11	and	and	CCONJ
easat-8843	5	12	forensic	forensic	ADJ
easat-8843	5	13	accounting	accounting	NOUN
easat-8843	5	14	skills	skill	NOUN
easat-8843	5	15	in	in	ADP
easat-8843	5	16	fraud	fraud	NOUN
easat-8843	5	17	detection	detection	NOUN
easat-8843	5	18	and	and	CCONJ
easat-8843	5	19	their	their	PRON
easat-8843	5	20	impact	impact	NOUN
easat-8843	5	21	on	on	ADP
easat-8843	5	22	audit	audit	NOUN
easat-8843	5	23	performance	performance	NOUN
easat-8843	5	24	among	among	ADP
easat-8843	5	25	external	external	ADJ
easat-8843	5	26	auditors	auditor	NOUN
easat-8843	5	27	in	in	ADP
easat-8843	5	28	the	the	DET
easat-8843	5	29	greater	great	ADJ
easat-8843	5	30	jakarta	jakarta	PROPN
easat-8843	5	31	area	area	NOUN
easat-8843	5	32	.	.	PUNCT
easat-8843	6	1	using	use	VERB
easat-8843	6	2	a	a	DET
easat-8843	6	3	quantitative	quantitative	ADJ
easat-8843	6	4	descriptive	descriptive	ADJ
easat-8843	6	5	approach	approach	NOUN
easat-8843	6	6	,	,	PUNCT
easat-8843	6	7	data	datum	NOUN
easat-8843	6	8	were	be	AUX
easat-8843	6	9	collected	collect	VERB
easat-8843	6	10	from	from	ADP
easat-8843	6	11	62	62	NUM
easat-8843	6	12	external	external	ADJ
easat-8843	6	13	auditors	auditor	NOUN
easat-8843	6	14	through	through	ADP
easat-8843	6	15	structured	structured	ADJ
easat-8843	6	16	questionnaires	questionnaire	NOUN
easat-8843	6	17	and	and	CCONJ
easat-8843	6	18	analyzed	analyze	VERB
easat-8843	6	19	using	use	VERB
easat-8843	6	20	partial	partial	ADJ
easat-8843	6	21	least	least	ADJ
easat-8843	6	22	squares	square	NOUN
easat-8843	6	23	structural	structural	ADJ
easat-8843	6	24	equation	equation	NOUN
easat-8843	6	25	modeling	modeling	NOUN
easat-8843	6	26	(	(	PUNCT
easat-8843	6	27	pls	pls	INTJ
easat-8843	6	28	-	-	PUNCT
easat-8843	6	29	sem	sem	NOUN
easat-8843	6	30	)	)	PUNCT
easat-8843	6	31	with	with	ADP
easat-8843	6	32	smartpls	smartpls	PROPN
easat-8843	6	33	4	4	NUM
easat-8843	6	34	.	.	PUNCT
easat-8843	7	1	the	the	DET
easat-8843	7	2	analysis	analysis	NOUN
easat-8843	7	3	shows	show	VERB
easat-8843	7	4	that	that	SCONJ
easat-8843	7	5	digital	digital	ADJ
easat-8843	7	6	skills	skill	NOUN
easat-8843	7	7	do	do	AUX
easat-8843	7	8	not	not	PART
easat-8843	7	9	directly	directly	ADV
easat-8843	7	10	affect	affect	VERB
easat-8843	7	11	fraud	fraud	NOUN
easat-8843	7	12	detection	detection	NOUN
easat-8843	7	13	;	;	PUNCT
easat-8843	7	14	however	however	ADV
easat-8843	7	15	,	,	PUNCT
easat-8843	7	16	they	they	PRON
easat-8843	7	17	impact	impact	VERB
easat-8843	7	18	the	the	DET
easat-8843	7	19	improvement	improvement	NOUN
easat-8843	7	20	of	of	ADP
easat-8843	7	21	forensic	forensic	ADJ
easat-8843	7	22	accounting	accounting	NOUN
easat-8843	7	23	skills	skill	NOUN
easat-8843	7	24	,	,	PUNCT
easat-8843	7	25	which	which	PRON
easat-8843	7	26	are	be	AUX
easat-8843	7	27	essential	essential	ADJ
easat-8843	7	28	for	for	ADP
easat-8843	7	29	detecting	detect	VERB
easat-8843	7	30	fraud	fraud	NOUN
easat-8843	7	31	.	.	PUNCT
easat-8843	8	1	the	the	DET
easat-8843	8	2	results	result	NOUN
easat-8843	8	3	also	also	ADV
easat-8843	8	4	indicate	indicate	VERB
easat-8843	8	5	that	that	SCONJ
easat-8843	8	6	fraud	fraud	NOUN
easat-8843	8	7	detection	detection	NOUN
easat-8843	8	8	does	do	AUX
easat-8843	8	9	not	not	PART
easat-8843	8	10	significantly	significantly	ADV
easat-8843	8	11	influence	influence	VERB
easat-8843	8	12	audit	audit	NOUN
easat-8843	8	13	performance	performance	NOUN
easat-8843	8	14	,	,	PUNCT
easat-8843	8	15	suggesting	suggest	VERB
easat-8843	8	16	that	that	SCONJ
easat-8843	8	17	other	other	ADJ
easat-8843	8	18	factors	factor	NOUN
easat-8843	8	19	may	may	AUX
easat-8843	8	20	mediate	mediate	VERB
easat-8843	8	21	this	this	DET
easat-8843	8	22	relationship	relationship	NOUN
easat-8843	8	23	.	.	PUNCT
easat-8843	9	1	nonetheless	nonetheless	ADV
easat-8843	9	2	,	,	PUNCT
easat-8843	9	3	digital	digital	ADJ
easat-8843	9	4	skills	skill	NOUN
easat-8843	9	5	positively	positively	ADV
easat-8843	9	6	influence	influence	VERB
easat-8843	9	7	audit	audit	NOUN
easat-8843	9	8	outcomes	outcome	NOUN
easat-8843	9	9	,	,	PUNCT
easat-8843	9	10	demonstrating	demonstrate	VERB
easat-8843	9	11	their	their	PRON
easat-8843	9	12	critical	critical	ADJ
easat-8843	9	13	role	role	NOUN
easat-8843	9	14	in	in	ADP
easat-8843	9	15	modern	modern	ADJ
easat-8843	9	16	auditing	auditing	NOUN
easat-8843	9	17	practices	practice	NOUN
easat-8843	9	18	.	.	PUNCT
easat-8843	10	1	this	this	DET
easat-8843	10	2	study	study	NOUN
easat-8843	10	3	emphasizes	emphasize	VERB
easat-8843	10	4	that	that	SCONJ
easat-8843	10	5	audit	audit	NOUN
easat-8843	10	6	practices	practice	NOUN
easat-8843	10	7	should	should	AUX
easat-8843	10	8	incorporate	incorporate	VERB
easat-8843	10	9	digital	digital	ADJ
easat-8843	10	10	and	and	CCONJ
easat-8843	10	11	forensic	forensic	ADJ
easat-8843	10	12	skills	skill	NOUN
easat-8843	10	13	to	to	PART
easat-8843	10	14	enhance	enhance	VERB
easat-8843	10	15	both	both	DET
easat-8843	10	16	fraud	fraud	NOUN
easat-8843	10	17	detection	detection	NOUN
easat-8843	10	18	capabilities	capability	NOUN
easat-8843	10	19	and	and	CCONJ
easat-8843	10	20	overall	overall	ADJ
easat-8843	10	21	audit	audit	NOUN
easat-8843	10	22	quality	quality	NOUN
easat-8843	10	23	.	.	PUNCT
easat-8843	11	1	keywords	keyword	NOUN
easat-8843	11	2	:	:	PUNCT
easat-8843	11	3	audit	audit	NOUN
easat-8843	11	4	performance	performance	NOUN
easat-8843	11	5	,	,	PUNCT
easat-8843	11	6	digital	digital	ADJ
easat-8843	11	7	proficiency	proficiency	NOUN
easat-8843	11	8	,	,	PUNCT
easat-8843	11	9	forensic	forensic	ADJ
easat-8843	11	10	accounting	accounting	NOUN
easat-8843	11	11	skills	skill	NOUN
easat-8843	11	12	,	,	PUNCT
easat-8843	11	13	fraud	fraud	NOUN
easat-8843	11	14	detection	detection	NOUN
easat-8843	11	15	.	.	PUNCT
easat-8843	12	1	1	1	X
easat-8843	12	2	.	.	X
easat-8843	12	3	introduction	introduction	NOUN
easat-8843	12	4	fraud	fraud	NOUN
easat-8843	12	5	detection	detection	NOUN
easat-8843	12	6	has	have	VERB
easat-8843	12	7	an	an	DET
easat-8843	12	8	important	important	ADJ
easat-8843	12	9	role	role	NOUN
easat-8843	12	10	among	among	ADP
easat-8843	12	11	the	the	DET
easat-8843	12	12	external	external	ADJ
easat-8843	12	13	auditors	auditor	NOUN
easat-8843	12	14	to	to	PART
easat-8843	12	15	ensure	ensure	VERB
easat-8843	12	16	the	the	DET
easat-8843	12	17	accuracy	accuracy	NOUN
easat-8843	12	18	and	and	CCONJ
easat-8843	12	19	the	the	DET
easat-8843	12	20	reliability	reliability	NOUN
easat-8843	12	21	of	of	ADP
easat-8843	12	22	financial	financial	ADJ
easat-8843	12	23	statements	statement	NOUN
easat-8843	12	24	.	.	PUNCT
easat-8843	13	1	the	the	DET
easat-8843	13	2	misappropriation	misappropriation	NOUN
easat-8843	13	3	of	of	ADP
easat-8843	13	4	financial	financial	ADJ
easat-8843	13	5	statements	statement	NOUN
easat-8843	13	6	still	still	ADV
easat-8843	13	7	happens	happen	VERB
easat-8843	13	8	,	,	PUNCT
easat-8843	13	9	increasing	increase	VERB
easat-8843	13	10	the	the	DET
easat-8843	13	11	risk	risk	NOUN
easat-8843	13	12	of	of	ADP
easat-8843	13	13	fraud	fraud	NOUN
easat-8843	13	14	in	in	ADP
easat-8843	13	15	financial	financial	ADJ
easat-8843	13	16	reporting	reporting	NOUN
easat-8843	13	17	[	[	X
easat-8843	13	18	1	1	NUM
easat-8843	13	19	]	]	PUNCT
easat-8843	13	20	.	.	PUNCT
easat-8843	14	1	these	these	DET
easat-8843	14	2	fraudulent	fraudulent	ADJ
easat-8843	14	3	activities	activity	NOUN
easat-8843	14	4	can	can	AUX
easat-8843	14	5	lead	lead	VERB
easat-8843	14	6	to	to	ADP
easat-8843	14	7	financial	financial	ADJ
easat-8843	14	8	losses	loss	NOUN
easat-8843	14	9	,	,	PUNCT
easat-8843	14	10	reduce	reduce	VERB
easat-8843	14	11	public	public	ADJ
easat-8843	14	12	trust	trust	NOUN
easat-8843	14	13	in	in	ADP
easat-8843	14	14	financial	financial	ADJ
easat-8843	14	15	markets	market	NOUN
easat-8843	14	16	,	,	PUNCT
easat-8843	14	17	and	and	CCONJ
easat-8843	14	18	trigger	trigger	NOUN
easat-8843	14	19	changes	change	NOUN
easat-8843	14	20	of	of	ADP
easat-8843	14	21	regulation	regulation	NOUN
easat-8843	14	22	about	about	ADP
easat-8843	14	23	transparency	transparency	NOUN
easat-8843	14	24	and	and	CCONJ
easat-8843	14	25	accountability	accountability	NOUN
easat-8843	14	26	,	,	PUNCT
easat-8843	14	27	which	which	PRON
easat-8843	14	28	can	can	AUX
easat-8843	14	29	affect	affect	VERB
easat-8843	14	30	the	the	DET
easat-8843	14	31	investors	investor	NOUN
easat-8843	14	32	,	,	PUNCT
easat-8843	14	33	creditors	creditor	NOUN
easat-8843	14	34	and	and	CCONJ
easat-8843	14	35	regulators	regulator	NOUN
easat-8843	15	1	[	[	X
easat-8843	15	2	2	2	NUM
easat-8843	15	3	]	]	PUNCT
easat-8843	15	4	financial	financial	ADJ
easat-8843	15	5	statement	statement	NOUN
easat-8843	15	6	fraud	fraud	NOUN
easat-8843	15	7	is	be	AUX
easat-8843	15	8	one	one	NUM
easat-8843	15	9	of	of	ADP
easat-8843	15	10	the	the	DET
easat-8843	15	11	most	most	ADV
easat-8843	15	12	financially	financially	ADV
easat-8843	15	13	damaging	damaging	ADJ
easat-8843	15	14	types	type	NOUN
easat-8843	15	15	of	of	ADP
easat-8843	15	16	fraud	fraud	NOUN
easat-8843	15	17	with	with	ADP
easat-8843	15	18	an	an	DET
easat-8843	15	19	average	average	ADJ
easat-8843	15	20	loss	loss	NOUN
easat-8843	15	21	of	of	ADP
easat-8843	15	22	$	$	SYM
easat-8843	15	23	766,000	766,000	NUM
easat-8843	15	24	per	per	ADP
easat-8843	15	25	case	case	NOUN
easat-8843	15	26	.	.	PUNCT
easat-8843	16	1	the	the	DET
easat-8843	16	2	occupational	occupational	PROPN
easat-8843	16	3	fraud	fraud	PROPN
easat-8843	16	4	2024	2024	NUM
easat-8843	16	5	:	:	PUNCT
easat-8843	16	6	a	a	DET
easat-8843	16	7	report	report	NOUN
easat-8843	16	8	to	to	ADP
easat-8843	16	9	the	the	DET
easat-8843	16	10	nations	nation	NOUN
easat-8843	16	11	by	by	ADP
easat-8843	16	12	acfe	acfe	NOUN
easat-8843	16	13	,	,	PUNCT
easat-8843	16	14	shows	show	VERB
easat-8843	16	15	the	the	DET
easat-8843	16	16	difficulty	difficulty	NOUN
easat-8843	16	17	in	in	ADP
easat-8843	16	18	detecting	detect	VERB
easat-8843	16	19	fraud	fraud	NOUN
easat-8843	16	20	,	,	PUNCT
easat-8843	16	21	there	there	PRON
easat-8843	16	22	are	be	VERB
easat-8843	16	23	only	only	ADV
easat-8843	16	24	15	15	NUM
easat-8843	16	25	%	%	NOUN
easat-8843	16	26	fraud	fraud	NOUN
easat-8843	16	27	cases	case	NOUN
easat-8843	16	28	are	be	AUX
easat-8843	16	29	detected	detect	VERB
easat-8843	16	30	through	through	ADP
easat-8843	16	31	external	external	ADJ
easat-8843	16	32	audits	audit	NOUN
easat-8843	16	33	,	,	PUNCT
easat-8843	16	34	while	while	SCONJ
easat-8843	16	35	43	43	NUM
easat-8843	16	36	%	%	NOUN
easat-8843	16	37	still	still	ADV
easat-8843	16	38	discovered	discover	VERB
easat-8843	16	39	by	by	ADP
easat-8843	16	40	whistleblowers	whistleblower	NOUN
easat-8843	16	41	[	[	X
easat-8843	16	42	3	3	NUM
easat-8843	16	43	]	]	PUNCT
easat-8843	16	44	.	.	PUNCT
easat-8843	17	1	these	these	DET
easat-8843	17	2	data	datum	NOUN
easat-8843	17	3	indicate	indicate	VERB
easat-8843	17	4	the	the	DET
easat-8843	17	5	limitations	limitation	NOUN
easat-8843	17	6	of	of	ADP
easat-8843	17	7	conventional	conventional	ADJ
easat-8843	17	8	audit	audit	NOUN
easat-8843	17	9	procedures	procedure	NOUN
easat-8843	17	10	in	in	ADP
easat-8843	17	11	detecting	detect	VERB
easat-8843	17	12	fraud	fraud	NOUN
easat-8843	17	13	proactively	proactively	ADV
easat-8843	17	14	.	.	PUNCT
easat-8843	18	1	traditional	traditional	ADJ
easat-8843	18	2	audits	audits	NOUN
easat-8843	18	3	focus	focus	VERB
easat-8843	18	4	more	more	ADV
easat-8843	18	5	on	on	ADP
easat-8843	18	6	examining	examine	VERB
easat-8843	18	7	financial	financial	ADJ
easat-8843	18	8	evidence	evidence	NOUN
easat-8843	18	9	,	,	PUNCT
easat-8843	18	10	while	while	SCONJ
easat-8843	18	11	the	the	DET
easat-8843	18	12	complexity	complexity	NOUN
easat-8843	18	13	of	of	ADP
easat-8843	18	14	fraud	fraud	NOUN
easat-8843	18	15	is	be	AUX
easat-8843	18	16	often	often	ADV
easat-8843	18	17	not	not	PART
easat-8843	18	18	revealed	reveal	VERB
easat-8843	18	19	only	only	ADV
easat-8843	18	20	by	by	ADP
easat-8843	18	21	authenticating	authenticate	VERB
easat-8843	18	22	financial	financial	ADJ
easat-8843	18	23	statements	statement	NOUN
easat-8843	18	24	[	[	X
easat-8843	18	25	4	4	NUM
easat-8843	18	26	]	]	PUNCT
easat-8843	18	27	.	.	PUNCT
easat-8843	19	1	with	with	ADP
easat-8843	19	2	the	the	DET
easat-8843	19	3	development	development	NOUN
easat-8843	19	4	of	of	ADP
easat-8843	19	5	technology	technology	NOUN
easat-8843	19	6	in	in	ADP
easat-8843	19	7	the	the	DET
easat-8843	19	8	industry	industry	NOUN
easat-8843	19	9	4.0	4.0	NUM
easat-8843	19	10	era	era	NOUN
easat-8843	19	11	,	,	PUNCT
easat-8843	19	12	forensic	forensic	ADJ
easat-8843	19	13	accounting	accounting	NOUN
easat-8843	19	14	has	have	AUX
easat-8843	19	15	significantly	significantly	ADV
easat-8843	19	16	increased	increase	VERB
easat-8843	19	17	the	the	DET
easat-8843	19	18	sophistication	sophistication	NOUN
easat-8843	19	19	of	of	ADP
easat-8843	19	20	fraud	fraud	NOUN
easat-8843	19	21	detection	detection	NOUN
easat-8843	19	22	,	,	PUNCT
easat-8843	19	23	[	[	X
easat-8843	19	24	5	5	NUM
easat-8843	19	25	]	]	PUNCT
easat-8843	19	26	.	.	PUNCT
easat-8843	20	1	techniques	technique	NOUN
easat-8843	20	2	such	such	ADJ
easat-8843	20	3	as	as	ADP
easat-8843	20	4	data	datum	NOUN
easat-8843	20	5	mining	mining	NOUN
easat-8843	20	6	,	,	PUNCT
easat-8843	20	7	trend	trend	NOUN
easat-8843	20	8	and	and	CCONJ
easat-8843	20	9	big	big	ADJ
easat-8843	20	10	data	datum	NOUN
easat-8843	20	11	analytics	analytic	NOUN
easat-8843	20	12	,	,	PUNCT
easat-8843	20	13	play	play	VERB
easat-8843	20	14	a	a	DET
easat-8843	20	15	key	key	ADJ
easat-8843	20	16	role	role	NOUN
easat-8843	20	17	in	in	ADP
easat-8843	20	18	identifying	identify	VERB
easat-8843	20	19	financial	financial	ADJ
easat-8843	20	20	anomalies	anomaly	NOUN
easat-8843	20	21	that	that	SCONJ
easat-8843	20	22	conventional	conventional	ADJ
easat-8843	20	23	audits	audits	NOUN
easat-8843	20	24	might	might	AUX
easat-8843	20	25	miss	miss	VERB
easat-8843	20	26	[	[	X
easat-8843	20	27	6	6	NUM
easat-8843	20	28	,	,	PUNCT
easat-8843	20	29	7	7	NUM
easat-8843	20	30	]	]	PUNCT
easat-8843	20	31	.	.	PUNCT
easat-8843	21	1	artificial	artificial	ADJ
easat-8843	21	2	intelligence	intelligence	NOUN
easat-8843	21	3	(	(	PUNCT
easat-8843	21	4	ai	ai	NOUN
easat-8843	21	5	)	)	PUNCT
easat-8843	21	6	,	,	PUNCT
easat-8843	21	7	blockchain	blockchain	NOUN
easat-8843	21	8	,	,	PUNCT
easat-8843	21	9	and	and	CCONJ
easat-8843	21	10	automation	automation	NOUN
easat-8843	21	11	technologies	technology	NOUN
easat-8843	21	12	also	also	ADV
easat-8843	21	13	enhance	enhance	VERB
easat-8843	21	14	the	the	DET
easat-8843	21	15	forensic	forensic	ADJ
easat-8843	21	16	accounting	accounting	NOUN
easat-8843	21	17	methodologies	methodology	NOUN
easat-8843	21	18	,	,	PUNCT
easat-8843	21	19	though	though	SCONJ
easat-8843	21	20	their	their	PRON
easat-8843	21	21	effectiveness	effectiveness	NOUN
easat-8843	21	22	depends	depend	VERB
easat-8843	21	23	on	on	ADP
easat-8843	21	24	auditors	auditor	NOUN
easat-8843	21	25	’	’	PART
easat-8843	21	26	ability	ability	NOUN
easat-8843	21	27	to	to	PART
easat-8843	21	28	use	use	VERB
easat-8843	21	29	them	they	PRON
easat-8843	21	30	while	while	SCONJ
easat-8843	21	31	maintaining	maintain	VERB
easat-8843	21	32	accountability	accountability	NOUN
easat-8843	22	1	[	[	X
easat-8843	22	2	8	8	NUM
easat-8843	22	3	]	]	X
easat-8843	22	4	.	.	PUNCT
easat-8843	23	1	forensic	forensic	ADJ
easat-8843	23	2	accounting	accounting	NOUN
easat-8843	23	3	skills	skill	NOUN
easat-8843	23	4	—	—	PUNCT
easat-8843	23	5	such	such	ADJ
easat-8843	23	6	as	as	ADP
easat-8843	23	7	auditing	auditing	NOUN
easat-8843	23	8	,	,	PUNCT
easat-8843	23	9	investigating	investigate	VERB
easat-8843	23	10	,	,	PUNCT
easat-8843	23	11	and	and	CCONJ
easat-8843	23	12	the	the	DET
easat-8843	23	13	application	application	NOUN
easat-8843	23	14	of	of	ADP
easat-8843	23	15	information	information	NOUN
easat-8843	23	16	and	and	CCONJ
easat-8843	23	17	communication	communication	NOUN
easat-8843	23	18	technology	technology	NOUN
easat-8843	23	19	(	(	PUNCT
easat-8843	23	20	ict	ict	PROPN
easat-8843	23	21	)	)	PUNCT
easat-8843	23	22	significantly	significantly	ADV
easat-8843	23	23	enhance	enhance	VERB
easat-8843	23	24	fraud	fraud	NOUN
easat-8843	23	25	indicators	indicator	NOUN
easat-8843	23	26	.	.	PUNCT
easat-8843	24	1	prior	prior	ADJ
easat-8843	24	2	research	research	NOUN
easat-8843	24	3	shows	show	VERB
easat-8843	24	4	these	these	DET
easat-8843	24	5	skills	skill	NOUN
easat-8843	24	6	support	support	VERB
easat-8843	24	7	external	external	ADJ
easat-8843	24	8	in	in	ADP
easat-8843	24	9	identifying	identify	VERB
easat-8843	24	10	fraud	fraud	NOUN
easat-8843	24	11	indicators	indicator	NOUN
easat-8843	24	12	[	[	X
easat-8843	24	13	9	9	NUM
easat-8843	24	14	,	,	PUNCT
easat-8843	24	15	10	10	NUM
easat-8843	24	16	]	]	PUNCT
easat-8843	24	17	.	.	PUNCT
easat-8843	25	1	the	the	DET
easat-8843	25	2	wirecard	wirecard	NOUN
easat-8843	25	3	and	and	CCONJ
easat-8843	25	4	toshiba	toshiba	NOUN
easat-8843	25	5	scandals	scandal	NOUN
easat-8843	25	6	illustrate	illustrate	VERB
easat-8843	25	7	.	.	PUNCT
easat-8843	26	1	the	the	DET
easat-8843	26	2	consequences	consequence	NOUN
easat-8843	26	3	of	of	ADP
easat-8843	26	4	inadequate	inadequate	ADJ
easat-8843	26	5	fraud	fraud	NOUN
easat-8843	26	6	detection	detection	NOUN
easat-8843	26	7	.	.	PUNCT
easat-8843	27	1	in	in	ADP
easat-8843	27	2	both	both	DET
easat-8843	27	3	cases	case	NOUN
easat-8843	27	4	,	,	PUNCT
easat-8843	27	5	failure	failure	NOUN
easat-8843	27	6	to	to	PART
easat-8843	27	7	adopt	adopt	VERB
easat-8843	27	8	forensic	forensic	NOUN
easat-8843	27	9	approve	approve	VERB
easat-8843	27	10	the	the	DET
easat-8843	27	11	forensic	forensic	ADJ
easat-8843	27	12	methods	method	NOUN
easat-8843	27	13	and	and	CCONJ
easat-8843	27	14	digital	digital	ADJ
easat-8843	27	15	audit	audit	NOUN
easat-8843	27	16	tools	tool	NOUN
easat-8843	27	17	has	have	AUX
easat-8843	27	18	led	lead	VERB
easat-8843	27	19	to	to	ADP
easat-8843	27	20	significant	significant	ADJ
easat-8843	27	21	losses	loss	NOUN
easat-8843	27	22	and	and	CCONJ
easat-8843	27	23	detected	detect	VERB
easat-8843	27	24	frauds	fraud	NOUN
easat-8843	27	25	that	that	PRON
easat-8843	27	26	have	have	AUX
easat-8843	27	27	been	be	AUX
easat-8843	27	28	1167	1167	NUM
easat-8843	27	29	edelweiss	edelweiss	PROPN
easat-8843	27	30	applied	apply	VERB
easat-8843	27	31	science	science	NOUN
easat-8843	27	32	and	and	CCONJ
easat-8843	27	33	technology	technology	NOUN
easat-8843	27	34	issn	issn	PROPN
easat-8843	27	35	:	:	PUNCT
easat-8843	27	36	2576	2576	NUM
easat-8843	27	37	-	-	SYM
easat-8843	27	38	8484	8484	NUM
easat-8843	27	39	vol	vol	NOUN
easat-8843	27	40	.	.	PROPN
easat-8843	28	1	9	9	NUM
easat-8843	28	2	,	,	PUNCT
easat-8843	28	3	no	no	INTJ
easat-8843	28	4	.	.	NOUN
easat-8843	28	5	7	7	NUM
easat-8843	28	6	:	:	SYM
easat-8843	28	7	1166	1166	NUM
easat-8843	28	8	-	-	SYM
easat-8843	28	9	1175	1175	NUM
easat-8843	28	10	,	,	PUNCT
easat-8843	28	11	2025	2025	NUM
easat-8843	28	12	doi	doi	NOUN
easat-8843	28	13	:	:	PUNCT
easat-8843	28	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	28	15	©	©	PROPN
easat-8843	28	16	2025	2025	NUM
easat-8843	28	17	by	by	ADP
easat-8843	28	18	the	the	DET
easat-8843	28	19	authors	author	NOUN
easat-8843	28	20	;	;	PUNCT
easat-8843	28	21	licensee	licensee	PROPN
easat-8843	28	22	learning	learning	NOUN
easat-8843	28	23	gate	gate	NOUN
easat-8843	28	24	delayed	delay	VERB
easat-8843	28	25	[	[	X
easat-8843	28	26	11	11	NUM
easat-8843	28	27	]	]	PUNCT
easat-8843	28	28	.	.	PUNCT
easat-8843	29	1	these	these	DET
easat-8843	29	2	examples	example	NOUN
easat-8843	29	3	emphasize	emphasize	VERB
easat-8843	29	4	the	the	DET
easat-8843	29	5	importance	importance	NOUN
easat-8843	29	6	of	of	ADP
easat-8843	29	7	analytical	analytical	ADJ
easat-8843	29	8	,	,	PUNCT
easat-8843	29	9	investigative	investigative	ADJ
easat-8843	29	10	,	,	PUNCT
easat-8843	29	11	and	and	CCONJ
easat-8843	29	12	digital	digital	ADJ
easat-8843	29	13	capacity	capacity	NOUN
easat-8843	29	14	to	to	PART
easat-8843	29	15	improve	improve	VERB
easat-8843	29	16	the	the	DET
easat-8843	29	17	accuracy	accuracy	NOUN
easat-8843	29	18	of	of	ADP
easat-8843	29	19	audits	audits	NOUN
easat-8843	29	20	and	and	CCONJ
easat-8843	29	21	prevent	prevent	VERB
easat-8843	29	22	fraud	fraud	NOUN
easat-8843	29	23	in	in	ADP
easat-8843	29	24	financial	financial	ADJ
easat-8843	29	25	relationships	relationship	NOUN
easat-8843	29	26	[	[	X
easat-8843	29	27	12	12	NUM
easat-8843	29	28	]	]	PUNCT
easat-8843	29	29	.	.	PUNCT
easat-8843	30	1	based	base	VERB
easat-8843	30	2	on	on	ADP
easat-8843	30	3	these	these	DET
easat-8843	30	4	findings	finding	NOUN
easat-8843	30	5	,	,	PUNCT
easat-8843	30	6	we	we	PRON
easat-8843	30	7	aim	aim	VERB
easat-8843	30	8	to	to	PART
easat-8843	30	9	do	do	VERB
easat-8843	30	10	a	a	DET
easat-8843	30	11	further	further	ADJ
easat-8843	30	12	investigation	investigation	NOUN
easat-8843	30	13	about	about	ADP
easat-8843	30	14	the	the	DET
easat-8843	30	15	relationship	relationship	NOUN
easat-8843	30	16	between	between	ADP
easat-8843	30	17	the	the	DET
easat-8843	30	18	essential	essential	ADJ
easat-8843	30	19	skills	skill	NOUN
easat-8843	30	20	of	of	ADP
easat-8843	30	21	external	external	ADJ
easat-8843	30	22	auditors	auditor	NOUN
easat-8843	30	23	and	and	CCONJ
easat-8843	30	24	the	the	DET
easat-8843	30	25	key	key	ADJ
easat-8843	30	26	outcomes	outcome	NOUN
easat-8843	30	27	in	in	ADP
easat-8843	30	28	audit	audit	NOUN
easat-8843	30	29	performance	performance	NOUN
easat-8843	30	30	.	.	PUNCT
easat-8843	31	1	we	we	PRON
easat-8843	31	2	will	will	AUX
easat-8843	31	3	examine	examine	VERB
easat-8843	31	4	how	how	SCONJ
easat-8843	31	5	forensic	forensic	ADJ
easat-8843	31	6	accounting	accounting	NOUN
easat-8843	31	7	skills	skill	NOUN
easat-8843	31	8	and	and	CCONJ
easat-8843	31	9	digital	digital	ADJ
easat-8843	31	10	skills	skill	NOUN
easat-8843	31	11	influence	influence	NOUN
easat-8843	31	12	fraud	fraud	NOUN
easat-8843	31	13	detection	detection	NOUN
easat-8843	31	14	,	,	PUNCT
easat-8843	31	15	how	how	SCONJ
easat-8843	31	16	digital	digital	ADJ
easat-8843	31	17	skills	skill	NOUN
easat-8843	31	18	influence	influence	VERB
easat-8843	31	19	forensic	forensic	ADJ
easat-8843	31	20	accounting	accounting	NOUN
easat-8843	31	21	skills	skill	NOUN
easat-8843	31	22	,	,	PUNCT
easat-8843	31	23	and	and	CCONJ
easat-8843	31	24	how	how	SCONJ
easat-8843	31	25	fraud	fraud	NOUN
easat-8843	31	26	detection	detection	NOUN
easat-8843	31	27	influences	influence	VERB
easat-8843	31	28	audit	audit	NOUN
easat-8843	31	29	performance	performance	NOUN
easat-8843	31	30	.	.	PUNCT
easat-8843	32	1	by	by	ADP
easat-8843	32	2	analyzing	analyze	VERB
easat-8843	32	3	these	these	DET
easat-8843	32	4	relationships	relationship	NOUN
easat-8843	32	5	,	,	PUNCT
easat-8843	32	6	our	our	PRON
easat-8843	32	7	study	study	NOUN
easat-8843	32	8	will	will	AUX
easat-8843	32	9	provide	provide	VERB
easat-8843	32	10	insight	insight	NOUN
easat-8843	32	11	to	to	PART
easat-8843	32	12	improve	improve	VERB
easat-8843	32	13	the	the	DET
easat-8843	32	14	fraud	fraud	NOUN
easat-8843	32	15	detection	detection	NOUN
easat-8843	32	16	strategies	strategy	NOUN
easat-8843	32	17	and	and	CCONJ
easat-8843	32	18	audit	audit	NOUN
easat-8843	32	19	quality	quality	NOUN
easat-8843	32	20	,	,	PUNCT
easat-8843	32	21	ensuring	ensure	VERB
easat-8843	32	22	reliable	reliable	ADJ
easat-8843	32	23	financial	financial	ADJ
easat-8843	32	24	statements	statement	NOUN
easat-8843	32	25	.	.	PUNCT
easat-8843	33	1	2	2	X
easat-8843	33	2	.	.	X
easat-8843	33	3	related	relate	VERB
easat-8843	33	4	literature	literature	NOUN
easat-8843	33	5	the	the	DET
easat-8843	33	6	advancement	advancement	NOUN
easat-8843	33	7	of	of	ADP
easat-8843	33	8	technology	technology	NOUN
easat-8843	33	9	has	have	AUX
easat-8843	33	10	significantly	significantly	ADV
easat-8843	33	11	increased	increase	VERB
easat-8843	33	12	the	the	DET
easat-8843	33	13	effectiveness	effectiveness	NOUN
easat-8843	33	14	of	of	ADP
easat-8843	33	15	the	the	DET
easat-8843	33	16	audit	audit	NOUN
easat-8843	33	17	by	by	ADP
easat-8843	33	18	improving	improve	VERB
easat-8843	33	19	the	the	DET
easat-8843	33	20	ability	ability	NOUN
easat-8843	33	21	to	to	PART
easat-8843	33	22	detect	detect	VERB
easat-8843	33	23	abnormalities	abnormality	NOUN
easat-8843	33	24	and	and	CCONJ
easat-8843	33	25	enhance	enhance	VERB
easat-8843	33	26	internal	internal	ADJ
easat-8843	33	27	control	control	NOUN
easat-8843	33	28	assessment	assessment	NOUN
easat-8843	33	29	[	[	X
easat-8843	33	30	10	10	NUM
easat-8843	33	31	]	]	PUNCT
easat-8843	33	32	and	and	CCONJ
easat-8843	33	33	daraojimba	daraojimba	NOUN
easat-8843	33	34	,	,	PUNCT
easat-8843	33	35	et	et	PROPN
easat-8843	33	36	al	al	PROPN
easat-8843	33	37	.	.	PUNCT
easat-8843	34	1	[	[	X
easat-8843	34	2	5	5	NUM
easat-8843	34	3	]	]	PUNCT
easat-8843	34	4	.	.	PUNCT
easat-8843	35	1	it	it	PRON
easat-8843	35	2	is	be	AUX
easat-8843	35	3	important	important	ADJ
easat-8843	35	4	to	to	PART
easat-8843	35	5	analyze	analyze	VERB
easat-8843	35	6	the	the	DET
easat-8843	35	7	factors	factor	NOUN
easat-8843	35	8	that	that	PRON
easat-8843	35	9	affect	affect	VERB
easat-8843	35	10	forensic	forensic	ADJ
easat-8843	35	11	accounting	accounting	NOUN
easat-8843	35	12	and	and	CCONJ
easat-8843	35	13	digital	digital	ADJ
easat-8843	35	14	skills	skill	NOUN
easat-8843	35	15	in	in	ADP
easat-8843	35	16	the	the	DET
easat-8843	35	17	detection	detection	NOUN
easat-8843	35	18	of	of	ADP
easat-8843	35	19	fraud	fraud	NOUN
easat-8843	35	20	,	,	PUNCT
easat-8843	35	21	as	as	ADV
easat-8843	35	22	well	well	ADV
easat-8843	35	23	as	as	ADP
easat-8843	35	24	the	the	DET
easat-8843	35	25	impact	impact	NOUN
easat-8843	35	26	of	of	ADP
easat-8843	35	27	digital	digital	ADJ
easat-8843	35	28	skills	skill	NOUN
easat-8843	35	29	on	on	ADP
easat-8843	35	30	forensic	forensic	ADJ
easat-8843	35	31	accounting	accounting	NOUN
easat-8843	35	32	skills	skill	NOUN
easat-8843	35	33	and	and	CCONJ
easat-8843	35	34	frauds	fraud	NOUN
easat-8843	35	35	that	that	PRON
easat-8843	35	36	affect	affect	VERB
easat-8843	35	37	the	the	DET
easat-8843	35	38	performance	performance	NOUN
easat-8843	35	39	of	of	ADP
easat-8843	35	40	the	the	DET
easat-8843	35	41	audit	audit	NOUN
easat-8843	35	42	.	.	PUNCT
easat-8843	36	1	among	among	ADP
easat-8843	36	2	technological	technological	ADJ
easat-8843	36	3	advances	advance	NOUN
easat-8843	36	4	requires	require	VERB
easat-8843	36	5	the	the	DET
easat-8843	36	6	participation	participation	NOUN
easat-8843	36	7	of	of	ADP
easat-8843	36	8	a	a	DET
easat-8843	36	9	verification	verification	NOUN
easat-8843	36	10	and	and	CCONJ
easat-8843	36	11	researcher	researcher	NOUN
easat-8843	36	12	to	to	PART
easat-8843	36	13	develop	develop	VERB
easat-8843	36	14	research	research	NOUN
easat-8843	36	15	hypotheses	hypothesis	NOUN
easat-8843	36	16	to	to	PART
easat-8843	36	17	explore	explore	VERB
easat-8843	36	18	these	these	DET
easat-8843	36	19	relationships	relationship	NOUN
easat-8843	36	20	in	in	ADP
easat-8843	36	21	detail	detail	NOUN
easat-8843	36	22	.	.	PUNCT
easat-8843	37	1	2.1	2.1	NUM
easat-8843	37	2	.	.	PUNCT
easat-8843	38	1	the	the	DET
easat-8843	38	2	relationship	relationship	NOUN
easat-8843	38	3	between	between	ADP
easat-8843	38	4	forensic	forensic	ADJ
easat-8843	38	5	accounting	accounting	NOUN
easat-8843	38	6	skills	skill	NOUN
easat-8843	38	7	and	and	CCONJ
easat-8843	38	8	fraud	fraud	NOUN
easat-8843	38	9	detection	detection	NOUN
easat-8843	38	10	according	accord	VERB
easat-8843	38	11	to	to	ADP
easat-8843	38	12	alsaif	alsaif	PROPN
easat-8843	38	13	[	[	X
easat-8843	38	14	11	11	NUM
easat-8843	38	15	]	]	X
easat-8843	38	16	forensic	forensic	ADJ
easat-8843	38	17	accounting	accounting	NOUN
easat-8843	38	18	includes	include	VERB
easat-8843	38	19	investigative	investigative	ADJ
easat-8843	38	20	skills	skill	NOUN
easat-8843	38	21	,	,	PUNCT
easat-8843	38	22	fraud	fraud	NOUN
easat-8843	38	23	detection	detection	NOUN
easat-8843	38	24	knowledge	knowledge	NOUN
easat-8843	38	25	,	,	PUNCT
easat-8843	38	26	and	and	CCONJ
easat-8843	38	27	understanding	understanding	NOUN
easat-8843	38	28	of	of	ADP
easat-8843	38	29	financial	financial	ADJ
easat-8843	38	30	reporting	reporting	NOUN
easat-8843	38	31	.	.	PUNCT
easat-8843	39	1	investigative	investigative	ADJ
easat-8843	39	2	skills	skill	NOUN
easat-8843	39	3	refer	refer	VERB
easat-8843	39	4	to	to	ADP
easat-8843	39	5	the	the	DET
easat-8843	39	6	ability	ability	NOUN
easat-8843	39	7	to	to	PART
easat-8843	39	8	conduct	conduct	VERB
easat-8843	39	9	systematic	systematic	ADJ
easat-8843	39	10	inquiries	inquiry	NOUN
easat-8843	39	11	and	and	CCONJ
easat-8843	39	12	research	research	NOUN
easat-8843	39	13	to	to	PART
easat-8843	39	14	collect	collect	VERB
easat-8843	39	15	some	some	DET
easat-8843	39	16	information	information	NOUN
easat-8843	39	17	[	[	X
easat-8843	39	18	13	13	NUM
easat-8843	39	19	]	]	PUNCT
easat-8843	39	20	.	.	PUNCT
easat-8843	40	1	these	these	DET
easat-8843	40	2	skills	skill	NOUN
easat-8843	40	3	help	help	VERB
easat-8843	40	4	external	external	ADJ
easat-8843	40	5	auditors	auditor	NOUN
easat-8843	40	6	identify	identify	VERB
easat-8843	40	7	irregularities	irregularity	NOUN
easat-8843	40	8	that	that	PRON
easat-8843	40	9	could	could	AUX
easat-8843	40	10	indicate	indicate	VERB
easat-8843	40	11	fraudulent	fraudulent	ADJ
easat-8843	40	12	activities	activity	NOUN
easat-8843	40	13	.	.	PUNCT
easat-8843	41	1	therefore	therefore	ADV
easat-8843	41	2	,	,	PUNCT
easat-8843	41	3	a	a	DET
easat-8843	41	4	solid	solid	ADJ
easat-8843	41	5	understanding	understanding	NOUN
easat-8843	41	6	of	of	ADP
easat-8843	41	7	forensic	forensic	ADJ
easat-8843	41	8	accounting	accounting	NOUN
easat-8843	41	9	is	be	AUX
easat-8843	41	10	essential	essential	ADJ
easat-8843	41	11	for	for	ADP
easat-8843	41	12	accurately	accurately	ADV
easat-8843	41	13	analyzing	analyze	VERB
easat-8843	41	14	transactions	transaction	NOUN
easat-8843	41	15	and	and	CCONJ
easat-8843	41	16	financial	financial	ADJ
easat-8843	41	17	records	record	NOUN
easat-8843	41	18	.	.	PUNCT
easat-8843	42	1	hypothesis	hypothesis	NOUN
easat-8843	42	2	1	1	NUM
easat-8843	42	3	:	:	PUNCT
easat-8843	42	4	forensic	forensic	ADJ
easat-8843	42	5	accounting	accounting	NOUN
easat-8843	42	6	skills	skill	NOUN
easat-8843	42	7	positively	positively	ADV
easat-8843	42	8	affect	affect	VERB
easat-8843	42	9	fraud	fraud	NOUN
easat-8843	42	10	detection	detection	NOUN
easat-8843	42	11	.	.	PUNCT
easat-8843	43	1	2.2	2.2	NUM
easat-8843	43	2	.	.	PUNCT
easat-8843	44	1	the	the	DET
easat-8843	44	2	relationship	relationship	NOUN
easat-8843	44	3	between	between	ADP
easat-8843	44	4	digital	digital	ADJ
easat-8843	44	5	skills	skill	NOUN
easat-8843	44	6	and	and	CCONJ
easat-8843	44	7	forensic	forensic	ADJ
easat-8843	44	8	accounting	accounting	NOUN
easat-8843	44	9	skills	skill	NOUN
easat-8843	44	10	based	base	VERB
easat-8843	44	11	on	on	ADP
easat-8843	44	12	appelbaum	appelbaum	PROPN
easat-8843	44	13	,	,	PUNCT
easat-8843	44	14	et	et	PROPN
easat-8843	44	15	al	al	PROPN
easat-8843	44	16	.	.	PUNCT
easat-8843	45	1	[	[	X
easat-8843	45	2	14	14	NUM
easat-8843	45	3	]	]	SYM
easat-8843	45	4	research	research	NOUN
easat-8843	45	5	defined	define	VERB
easat-8843	45	6	digital	digital	ADJ
easat-8843	45	7	skills	skill	NOUN
easat-8843	45	8	as	as	ADP
easat-8843	45	9	the	the	DET
easat-8843	45	10	ability	ability	NOUN
easat-8843	45	11	to	to	PART
easat-8843	45	12	use	use	VERB
easat-8843	45	13	technology	technology	NOUN
easat-8843	45	14	and	and	CCONJ
easat-8843	45	15	digital	digital	ADJ
easat-8843	45	16	information	information	NOUN
easat-8843	45	17	effectively	effectively	ADV
easat-8843	45	18	.	.	PUNCT
easat-8843	46	1	as	as	SCONJ
easat-8843	46	2	financial	financial	ADJ
easat-8843	46	3	investigations	investigation	NOUN
easat-8843	46	4	become	become	VERB
easat-8843	46	5	more	more	ADV
easat-8843	46	6	complex	complex	ADJ
easat-8843	46	7	,	,	PUNCT
easat-8843	46	8	digital	digital	ADJ
easat-8843	46	9	skills	skill	NOUN
easat-8843	46	10	are	be	AUX
easat-8843	46	11	important	important	ADJ
easat-8843	46	12	in	in	ADP
easat-8843	46	13	forensic	forensic	ADJ
easat-8843	46	14	accounting	accounting	NOUN
easat-8843	46	15	.	.	PUNCT
easat-8843	47	1	according	accord	VERB
easat-8843	47	2	to	to	ADP
easat-8843	47	3	matrood	matrood	NOUN
easat-8843	47	4	and	and	CCONJ
easat-8843	47	5	khilkhal	khilkhal	VERB
easat-8843	47	6	[	[	X
easat-8843	47	7	15	15	NUM
easat-8843	47	8	]	]	X
easat-8843	47	9	forensic	forensic	ADJ
easat-8843	47	10	accounting	accounting	NOUN
easat-8843	47	11	relies	rely	VERB
easat-8843	47	12	heavily	heavily	ADV
easat-8843	47	13	on	on	ADP
easat-8843	47	14	digital	digital	ADJ
easat-8843	47	15	tools	tool	NOUN
easat-8843	47	16	like	like	ADP
easat-8843	47	17	anomaly	anomaly	NOUN
easat-8843	47	18	detection	detection	NOUN
easat-8843	47	19	,	,	PUNCT
easat-8843	47	20	forensic	forensic	ADJ
easat-8843	47	21	auditing	auditing	NOUN
easat-8843	47	22	,	,	PUNCT
easat-8843	47	23	and	and	CCONJ
easat-8843	47	24	data	datum	NOUN
easat-8843	47	25	analytics	analytic	NOUN
easat-8843	47	26	to	to	PART
easat-8843	47	27	detect	detect	VERB
easat-8843	47	28	fraud	fraud	NOUN
easat-8843	47	29	.	.	PUNCT
easat-8843	48	1	external	external	ADJ
easat-8843	48	2	auditors	auditor	NOUN
easat-8843	48	3	require	require	VERB
easat-8843	48	4	forensic	forensic	ADJ
easat-8843	48	5	accounting	accounting	NOUN
easat-8843	48	6	knowledge	knowledge	NOUN
easat-8843	48	7	to	to	PART
easat-8843	48	8	process	process	NOUN
easat-8843	48	9	transactions	transaction	NOUN
easat-8843	48	10	.	.	PUNCT
easat-8843	49	1	therefore	therefore	ADV
easat-8843	49	2	,	,	PUNCT
easat-8843	49	3	strong	strong	ADJ
easat-8843	49	4	digital	digital	ADJ
easat-8843	49	5	skills	skill	NOUN
easat-8843	49	6	enhance	enhance	VERB
easat-8843	49	7	auditors	auditor	NOUN
easat-8843	49	8	'	'	PART
easat-8843	49	9	ability	ability	NOUN
easat-8843	49	10	to	to	PART
easat-8843	49	11	operate	operate	VERB
easat-8843	49	12	forensic	forensic	ADJ
easat-8843	49	13	software	software	NOUN
easat-8843	49	14	,	,	PUNCT
easat-8843	49	15	analyze	analyze	VERB
easat-8843	49	16	transaction	transaction	NOUN
easat-8843	49	17	patterns	pattern	NOUN
easat-8843	49	18	,	,	PUNCT
easat-8843	49	19	and	and	CCONJ
easat-8843	49	20	evaluate	evaluate	VERB
easat-8843	49	21	digital	digital	ADJ
easat-8843	49	22	evidence	evidence	NOUN
easat-8843	49	23	,	,	PUNCT
easat-8843	49	24	improving	improve	VERB
easat-8843	49	25	fraud	fraud	NOUN
easat-8843	49	26	detection	detection	NOUN
easat-8843	49	27	and	and	CCONJ
easat-8843	49	28	prevention	prevention	NOUN
easat-8843	49	29	.	.	PUNCT
easat-8843	50	1	hypothesis	hypothesis	NOUN
easat-8843	50	2	2	2	NUM
easat-8843	50	3	:	:	PUNCT
easat-8843	50	4	digital	digital	ADJ
easat-8843	50	5	skills	skill	NOUN
easat-8843	50	6	have	have	VERB
easat-8843	50	7	a	a	DET
easat-8843	50	8	positive	positive	ADJ
easat-8843	50	9	effect	effect	NOUN
easat-8843	50	10	on	on	ADP
easat-8843	50	11	forensic	forensic	ADJ
easat-8843	50	12	accounting	accounting	NOUN
easat-8843	50	13	skills	skill	NOUN
easat-8843	50	14	.	.	PUNCT
easat-8843	51	1	2.3	2.3	NUM
easat-8843	51	2	.	.	PUNCT
easat-8843	52	1	the	the	DET
easat-8843	52	2	relationship	relationship	NOUN
easat-8843	52	3	between	between	ADP
easat-8843	52	4	digital	digital	ADJ
easat-8843	52	5	skills	skill	NOUN
easat-8843	52	6	and	and	CCONJ
easat-8843	52	7	fraud	fraud	NOUN
easat-8843	52	8	detection	detection	NOUN
easat-8843	52	9	fraud	fraud	NOUN
easat-8843	52	10	is	be	AUX
easat-8843	52	11	closely	closely	ADV
easat-8843	52	12	related	relate	VERB
easat-8843	52	13	to	to	ADP
easat-8843	52	14	the	the	DET
easat-8843	52	15	audit	audit	NOUN
easat-8843	52	16	process	process	NOUN
easat-8843	52	17	and	and	CCONJ
easat-8843	52	18	accounting	accounting	NOUN
easat-8843	52	19	cycle	cycle	NOUN
easat-8843	52	20	[	[	X
easat-8843	52	21	9	9	NUM
easat-8843	52	22	]	]	PUNCT
easat-8843	52	23	.	.	PUNCT
easat-8843	53	1	based	base	VERB
easat-8843	53	2	on	on	ADP
easat-8843	53	3	what	what	PRON
easat-8843	53	4	has	have	AUX
easat-8843	53	5	been	be	AUX
easat-8843	53	6	explained	explain	VERB
easat-8843	53	7	before	before	ADV
easat-8843	53	8	,	,	PUNCT
easat-8843	53	9	external	external	ADJ
easat-8843	53	10	auditors	auditor	NOUN
easat-8843	53	11	should	should	AUX
easat-8843	53	12	have	have	VERB
easat-8843	53	13	digital	digital	ADJ
easat-8843	53	14	skills	skill	NOUN
easat-8843	53	15	to	to	PART
easat-8843	53	16	detect	detect	VERB
easat-8843	53	17	anomalies	anomaly	NOUN
easat-8843	53	18	and	and	CCONJ
easat-8843	53	19	uncover	uncover	NOUN
easat-8843	53	20	fraud	fraud	NOUN
easat-8843	53	21	.	.	PUNCT
easat-8843	54	1	digital	digital	ADJ
easat-8843	54	2	tools	tool	NOUN
easat-8843	54	3	itself	itself	PRON
easat-8843	54	4	support	support	VERB
easat-8843	54	5	external	external	ADJ
easat-8843	54	6	auditors	auditor	NOUN
easat-8843	54	7	in	in	ADP
easat-8843	54	8	detecting	detect	VERB
easat-8843	54	9	fraud	fraud	NOUN
easat-8843	54	10	by	by	ADP
easat-8843	54	11	automatically	automatically	ADV
easat-8843	54	12	marking	mark	VERB
easat-8843	54	13	anomalies	anomaly	NOUN
easat-8843	54	14	,	,	PUNCT
easat-8843	54	15	initiating	initiate	VERB
easat-8843	54	16	investigations	investigation	NOUN
easat-8843	54	17	,	,	PUNCT
easat-8843	54	18	and	and	CCONJ
easat-8843	54	19	implementing	implement	VERB
easat-8843	54	20	corrective	corrective	ADJ
easat-8843	54	21	actions	action	NOUN
easat-8843	54	22	immediately	immediately	ADV
easat-8843	54	23	.	.	PUNCT
easat-8843	55	1	alonge	alonge	NOUN
easat-8843	55	2	,	,	PUNCT
easat-8843	55	3	et	et	PROPN
easat-8843	55	4	al	al	PROPN
easat-8843	55	5	.	.	PUNCT
easat-8843	56	1	[	[	X
easat-8843	56	2	16	16	NUM
easat-8843	56	3	]	]	PUNCT
easat-8843	56	4	highlighted	highlight	VERB
easat-8843	56	5	that	that	SCONJ
easat-8843	56	6	the	the	DET
easat-8843	56	7	integration	integration	NOUN
easat-8843	56	8	of	of	ADP
easat-8843	56	9	digital	digital	ADJ
easat-8843	56	10	technologies	technology	NOUN
easat-8843	56	11	in	in	ADP
easat-8843	56	12	auditing	auditing	NOUN
easat-8843	56	13	improves	improve	VERB
easat-8843	56	14	auditors	auditor	NOUN
easat-8843	56	15	'	'	PART
easat-8843	56	16	capabilities	capability	NOUN
easat-8843	56	17	in	in	ADP
easat-8843	56	18	identifying	identify	VERB
easat-8843	56	19	risks	risk	NOUN
easat-8843	56	20	and	and	CCONJ
easat-8843	56	21	financial	financial	ADJ
easat-8843	56	22	irregularities	irregularity	NOUN
easat-8843	56	23	.	.	PUNCT
easat-8843	57	1	these	these	DET
easat-8843	57	2	skills	skill	NOUN
easat-8843	57	3	increase	increase	VERB
easat-8843	57	4	the	the	DET
easat-8843	57	5	effectiveness	effectiveness	NOUN
easat-8843	57	6	of	of	ADP
easat-8843	57	7	fraud	fraud	NOUN
easat-8843	57	8	detection	detection	NOUN
easat-8843	57	9	by	by	ADP
easat-8843	57	10	ensuring	ensure	VERB
easat-8843	57	11	accuracy	accuracy	NOUN
easat-8843	57	12	in	in	ADP
easat-8843	57	13	identifying	identify	VERB
easat-8843	57	14	irregularities	irregularity	NOUN
easat-8843	57	15	and	and	CCONJ
easat-8843	57	16	mitigating	mitigate	VERB
easat-8843	57	17	risks	risk	NOUN
easat-8843	57	18	.	.	PUNCT
easat-8843	58	1	hypothesis	hypothesis	NOUN
easat-8843	58	2	3	3	NUM
easat-8843	58	3	:	:	PUNCT
easat-8843	58	4	digital	digital	ADJ
easat-8843	58	5	skills	skill	NOUN
easat-8843	58	6	positively	positively	ADV
easat-8843	58	7	affect	affect	VERB
easat-8843	58	8	fraud	fraud	NOUN
easat-8843	58	9	detection	detection	NOUN
easat-8843	58	10	.	.	PUNCT
easat-8843	59	1	2.4	2.4	NUM
easat-8843	59	2	.	.	PUNCT
easat-8843	60	1	the	the	DET
easat-8843	60	2	relationship	relationship	NOUN
easat-8843	60	3	between	between	ADP
easat-8843	60	4	fraud	fraud	NOUN
easat-8843	60	5	detection	detection	NOUN
easat-8843	60	6	and	and	CCONJ
easat-8843	60	7	audit	audit	NOUN
easat-8843	60	8	performance	performance	NOUN
easat-8843	60	9	the	the	DET
easat-8843	60	10	study	study	NOUN
easat-8843	60	11	by	by	ADP
easat-8843	60	12	burzinji	burzinji	PROPN
easat-8843	60	13	,	,	PUNCT
easat-8843	60	14	et	et	PROPN
easat-8843	60	15	al	al	PROPN
easat-8843	60	16	.	.	PUNCT
easat-8843	61	1	[	[	X
easat-8843	61	2	17	17	NUM
easat-8843	61	3	]	]	PUNCT
easat-8843	61	4	explains	explain	VERB
easat-8843	61	5	that	that	SCONJ
easat-8843	61	6	fraud	fraud	NOUN
easat-8843	61	7	detection	detection	NOUN
easat-8843	61	8	is	be	AUX
easat-8843	61	9	a	a	DET
easat-8843	61	10	crucial	crucial	ADJ
easat-8843	61	11	aspect	aspect	NOUN
easat-8843	61	12	in	in	ADP
easat-8843	61	13	the	the	DET
easat-8843	61	14	auditing	auditing	NOUN
easat-8843	61	15	process	process	NOUN
easat-8843	61	16	.	.	PUNCT
easat-8843	62	1	to	to	PART
easat-8843	62	2	detect	detect	VERB
easat-8843	62	3	fraud	fraud	NOUN
easat-8843	62	4	effectively	effectively	ADV
easat-8843	62	5	,	,	PUNCT
easat-8843	62	6	external	external	ADJ
easat-8843	62	7	auditors	auditor	NOUN
easat-8843	62	8	should	should	AUX
easat-8843	62	9	have	have	VERB
easat-8843	62	10	analytical	analytical	ADJ
easat-8843	62	11	skills	skill	NOUN
easat-8843	62	12	which	which	PRON
easat-8843	62	13	play	play	VERB
easat-8843	62	14	a	a	DET
easat-8843	62	15	key	key	ADJ
easat-8843	62	16	role	role	NOUN
easat-8843	62	17	in	in	ADP
easat-8843	62	18	improving	improve	VERB
easat-8843	62	19	audit	audit	NOUN
easat-8843	62	20	accuracy	accuracy	NOUN
easat-8843	62	21	.	.	PUNCT
easat-8843	63	1	analytical	analytical	ADJ
easat-8843	63	2	skills	skill	NOUN
easat-8843	63	3	enable	enable	VERB
easat-8843	63	4	auditors	auditor	NOUN
easat-8843	63	5	to	to	PART
easat-8843	63	6	process	process	VERB
easat-8843	63	7	financial	financial	ADJ
easat-8843	63	8	data	datum	NOUN
easat-8843	63	9	systematically	systematically	ADV
easat-8843	63	10	1168	1168	NUM
easat-8843	63	11	edelweiss	edelweiss	PROPN
easat-8843	63	12	applied	apply	VERB
easat-8843	63	13	science	science	NOUN
easat-8843	63	14	and	and	CCONJ
easat-8843	63	15	technology	technology	NOUN
easat-8843	63	16	issn	issn	PROPN
easat-8843	63	17	:	:	PUNCT
easat-8843	63	18	2576	2576	NUM
easat-8843	63	19	-	-	SYM
easat-8843	63	20	8484	8484	NUM
easat-8843	63	21	vol	vol	NOUN
easat-8843	63	22	.	.	PROPN
easat-8843	64	1	9	9	NUM
easat-8843	64	2	,	,	PUNCT
easat-8843	64	3	no	no	INTJ
easat-8843	64	4	.	.	NOUN
easat-8843	64	5	7	7	NUM
easat-8843	64	6	:	:	SYM
easat-8843	64	7	1166	1166	NUM
easat-8843	64	8	-	-	SYM
easat-8843	64	9	1175	1175	NUM
easat-8843	64	10	,	,	PUNCT
easat-8843	64	11	2025	2025	NUM
easat-8843	64	12	doi	doi	NOUN
easat-8843	64	13	:	:	PUNCT
easat-8843	64	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	64	15	©	©	PROPN
easat-8843	64	16	2025	2025	NUM
easat-8843	64	17	by	by	ADP
easat-8843	64	18	the	the	DET
easat-8843	64	19	authors	author	NOUN
easat-8843	64	20	;	;	PUNCT
easat-8843	64	21	licensee	licensee	PROPN
easat-8843	64	22	learning	learning	NOUN
easat-8843	64	23	gate	gate	NOUN
easat-8843	64	24	through	through	ADP
easat-8843	64	25	procedures	procedure	NOUN
easat-8843	64	26	such	such	ADJ
easat-8843	64	27	as	as	ADP
easat-8843	64	28	ratio	ratio	NOUN
easat-8843	64	29	analysis	analysis	NOUN
easat-8843	64	30	,	,	PUNCT
easat-8843	64	31	sampling	sampling	NOUN
easat-8843	64	32	,	,	PUNCT
easat-8843	64	33	reconciliation	reconciliation	NOUN
easat-8843	64	34	,	,	PUNCT
easat-8843	64	35	and	and	CCONJ
easat-8843	64	36	re	re	NOUN
easat-8843	64	37	-	-	NOUN
easat-8843	64	38	performance	performance	NOUN
easat-8843	64	39	[	[	X
easat-8843	64	40	18	18	NUM
easat-8843	64	41	]	]	PUNCT
easat-8843	64	42	.	.	PUNCT
easat-8843	65	1	given	give	VERB
easat-8843	65	2	the	the	DET
easat-8843	65	3	significant	significant	ADJ
easat-8843	65	4	role	role	NOUN
easat-8843	65	5	of	of	ADP
easat-8843	65	6	analytical	analytical	ADJ
easat-8843	65	7	audit	audit	NOUN
easat-8843	65	8	procedures	procedure	NOUN
easat-8843	65	9	in	in	ADP
easat-8843	65	10	identifying	identify	VERB
easat-8843	65	11	financial	financial	ADJ
easat-8843	65	12	statement	statement	NOUN
easat-8843	65	13	manipulations	manipulation	NOUN
easat-8843	65	14	and	and	CCONJ
easat-8843	65	15	misstatements	misstatement	NOUN
easat-8843	65	16	,	,	PUNCT
easat-8843	65	17	these	these	DET
easat-8843	65	18	procedures	procedure	NOUN
easat-8843	65	19	assist	assist	VERB
easat-8843	65	20	auditors	auditor	NOUN
easat-8843	65	21	in	in	ADP
easat-8843	65	22	planning	planning	NOUN
easat-8843	65	23	and	and	CCONJ
easat-8843	65	24	scheduling	scheduling	NOUN
easat-8843	65	25	audits	audits	NOUN
easat-8843	65	26	[	[	X
easat-8843	65	27	19	19	NUM
easat-8843	65	28	]	]	PUNCT
easat-8843	65	29	.	.	PUNCT
easat-8843	66	1	effective	effective	ADJ
easat-8843	66	2	fraud	fraud	NOUN
easat-8843	66	3	detection	detection	NOUN
easat-8843	66	4	will	will	AUX
easat-8843	66	5	enhance	enhance	VERB
easat-8843	66	6	the	the	DET
easat-8843	66	7	accuracy	accuracy	NOUN
easat-8843	66	8	of	of	ADP
easat-8843	66	9	audit	audit	NOUN
easat-8843	66	10	performance	performance	NOUN
easat-8843	66	11	,	,	PUNCT
easat-8843	66	12	ultimately	ultimately	ADV
easat-8843	66	13	improving	improve	VERB
easat-8843	66	14	the	the	DET
easat-8843	66	15	overall	overall	ADJ
easat-8843	66	16	quality	quality	NOUN
easat-8843	66	17	of	of	ADP
easat-8843	66	18	financial	financial	ADJ
easat-8843	66	19	statements	statement	NOUN
easat-8843	66	20	.	.	PUNCT
easat-8843	67	1	hypothesis	hypothesis	NOUN
easat-8843	67	2	4	4	NUM
easat-8843	67	3	:	:	PUNCT
easat-8843	67	4	fraud	fraud	NOUN
easat-8843	67	5	detection	detection	NOUN
easat-8843	67	6	positively	positively	ADV
easat-8843	67	7	affects	affect	VERB
easat-8843	67	8	audit	audit	NOUN
easat-8843	67	9	performance	performance	NOUN
easat-8843	67	10	.	.	PUNCT
easat-8843	68	1	2.5	2.5	NUM
easat-8843	68	2	.	.	PUNCT
easat-8843	69	1	the	the	DET
easat-8843	69	2	relationship	relationship	NOUN
easat-8843	69	3	between	between	ADP
easat-8843	69	4	digital	digital	ADJ
easat-8843	69	5	skills	skill	NOUN
easat-8843	69	6	and	and	CCONJ
easat-8843	69	7	audit	audit	NOUN
easat-8843	69	8	performance	performance	NOUN
easat-8843	69	9	based	base	VERB
easat-8843	69	10	on	on	ADP
easat-8843	69	11	joshi	joshi	PROPN
easat-8843	69	12	,	,	PUNCT
easat-8843	69	13	et	et	PROPN
easat-8843	69	14	al	al	PROPN
easat-8843	69	15	.	.	PUNCT
easat-8843	70	1	[	[	X
easat-8843	70	2	20	20	NUM
easat-8843	70	3	]	]	X
easat-8843	70	4	research	research	NOUN
easat-8843	70	5	,	,	PUNCT
easat-8843	70	6	digital	digital	ADJ
easat-8843	70	7	technologies	technology	NOUN
easat-8843	70	8	including	include	VERB
easat-8843	70	9	advanced	advanced	ADJ
easat-8843	70	10	accounting	accounting	NOUN
easat-8843	70	11	software	software	NOUN
easat-8843	70	12	,	,	PUNCT
easat-8843	70	13	artificial	artificial	ADJ
easat-8843	70	14	intelligence	intelligence	NOUN
easat-8843	70	15	(	(	PUNCT
easat-8843	70	16	ai	ai	NOUN
easat-8843	70	17	)	)	PUNCT
easat-8843	70	18	,	,	PUNCT
easat-8843	70	19	streamline	streamline	VERB
easat-8843	70	20	data	data	NOUN
easat-8843	70	21	collection	collection	NOUN
easat-8843	70	22	and	and	CCONJ
easat-8843	70	23	data	datum	NOUN
easat-8843	70	24	entry	entry	NOUN
easat-8843	70	25	will	will	AUX
easat-8843	70	26	help	help	VERB
easat-8843	70	27	reduce	reduce	VERB
easat-8843	70	28	the	the	DET
easat-8843	70	29	risk	risk	NOUN
easat-8843	70	30	of	of	ADP
easat-8843	70	31	error	error	NOUN
easat-8843	70	32	and	and	CCONJ
easat-8843	70	33	improve	improve	VERB
easat-8843	70	34	the	the	DET
easat-8843	70	35	data	datum	NOUN
easat-8843	70	36	accuracy	accuracy	NOUN
easat-8843	70	37	and	and	CCONJ
easat-8843	70	38	reliability	reliability	NOUN
easat-8843	70	39	.	.	PUNCT
easat-8843	71	1	therefore	therefore	ADV
easat-8843	71	2	,	,	PUNCT
easat-8843	71	3	external	external	ADJ
easat-8843	71	4	auditors	auditor	NOUN
easat-8843	71	5	need	need	VERB
easat-8843	71	6	to	to	PART
easat-8843	71	7	possess	possess	VERB
easat-8843	71	8	digital	digital	ADJ
easat-8843	71	9	skills	skill	NOUN
easat-8843	71	10	to	to	PART
easat-8843	71	11	operate	operate	VERB
easat-8843	71	12	those	those	DET
easat-8843	71	13	technologies	technology	NOUN
easat-8843	71	14	to	to	PART
easat-8843	71	15	reduce	reduce	VERB
easat-8843	71	16	the	the	DET
easat-8843	71	17	risk	risk	NOUN
easat-8843	71	18	of	of	ADP
easat-8843	71	19	human	human	ADJ
easat-8843	71	20	error	error	NOUN
easat-8843	71	21	and	and	CCONJ
easat-8843	71	22	create	create	VERB
easat-8843	71	23	financial	financial	ADJ
easat-8843	71	24	statements	statement	NOUN
easat-8843	71	25	with	with	ADP
easat-8843	71	26	consistent	consistent	ADJ
easat-8843	71	27	and	and	CCONJ
easat-8843	71	28	reliable	reliable	ADJ
easat-8843	71	29	information	information	NOUN
easat-8843	71	30	[	[	X
easat-8843	71	31	19	19	NUM
easat-8843	71	32	]	]	PUNCT
easat-8843	71	33	.	.	PUNCT
easat-8843	72	1	hypothesis	hypothesis	NOUN
easat-8843	72	2	5	5	NUM
easat-8843	72	3	:	:	PUNCT
easat-8843	72	4	digital	digital	ADJ
easat-8843	72	5	skills	skill	NOUN
easat-8843	72	6	positively	positively	ADV
easat-8843	72	7	affect	affect	VERB
easat-8843	72	8	audit	audit	NOUN
easat-8843	72	9	performance	performance	NOUN
easat-8843	72	10	.	.	PUNCT
easat-8843	73	1	2.6	2.6	NUM
easat-8843	73	2	.	.	PUNCT
easat-8843	73	3	research	research	NOUN
easat-8843	73	4	framework	framework	NOUN
easat-8843	73	5	to	to	PART
easat-8843	73	6	discover	discover	VERB
easat-8843	73	7	fraud	fraud	NOUN
easat-8843	73	8	,	,	PUNCT
easat-8843	73	9	external	external	ADJ
easat-8843	73	10	auditors	auditor	NOUN
easat-8843	73	11	use	use	VERB
easat-8843	73	12	a	a	DET
easat-8843	73	13	combination	combination	NOUN
easat-8843	73	14	of	of	ADP
easat-8843	73	15	accounting	accounting	NOUN
easat-8843	73	16	,	,	PUNCT
easat-8843	73	17	auditing	auditing	NOUN
easat-8843	73	18	,	,	PUNCT
easat-8843	73	19	and	and	CCONJ
easat-8843	73	20	investigation	investigation	NOUN
easat-8843	73	21	approaches	approach	NOUN
easat-8843	73	22	.	.	PUNCT
easat-8843	74	1	strong	strong	ADJ
easat-8843	74	2	digital	digital	ADJ
easat-8843	74	3	skills	skill	NOUN
easat-8843	74	4	enhance	enhance	VERB
easat-8843	74	5	their	their	PRON
easat-8843	74	6	ability	ability	NOUN
easat-8843	74	7	to	to	PART
easat-8843	74	8	analyze	analyze	VERB
easat-8843	74	9	transactions	transaction	NOUN
easat-8843	74	10	and	and	CCONJ
easat-8843	74	11	identify	identify	VERB
easat-8843	74	12	fraud	fraud	NOUN
easat-8843	74	13	using	use	VERB
easat-8843	74	14	technology	technology	NOUN
easat-8843	74	15	.	.	PUNCT
easat-8843	75	1	forensic	forensic	ADJ
easat-8843	75	2	accounting	accounting	NOUN
easat-8843	75	3	enhances	enhance	NOUN
easat-8843	75	4	fraud	fraud	NOUN
easat-8843	75	5	detection	detection	NOUN
easat-8843	75	6	,	,	PUNCT
easat-8843	75	7	which	which	PRON
easat-8843	75	8	ultimately	ultimately	ADV
easat-8843	75	9	improves	improve	VERB
easat-8843	75	10	financial	financial	ADJ
easat-8843	75	11	reporting	reporting	NOUN
easat-8843	75	12	and	and	CCONJ
easat-8843	75	13	audit	audit	NOUN
easat-8843	75	14	quality	quality	NOUN
easat-8843	76	1	[	[	X
easat-8843	76	2	21	21	NUM
easat-8843	76	3	]	]	PUNCT
easat-8843	76	4	.	.	PUNCT
easat-8843	77	1	furthermore	furthermore	ADV
easat-8843	77	2	,	,	PUNCT
easat-8843	77	3	digital	digital	ADJ
easat-8843	77	4	skills	skill	NOUN
easat-8843	77	5	support	support	NOUN
easat-8843	77	6	fraud	fraud	NOUN
easat-8843	77	7	detection	detection	NOUN
easat-8843	77	8	and	and	CCONJ
easat-8843	77	9	enhance	enhance	VERB
easat-8843	77	10	audit	audit	NOUN
easat-8843	77	11	performance	performance	NOUN
easat-8843	77	12	by	by	ADP
easat-8843	77	13	improving	improve	VERB
easat-8843	77	14	accuracy	accuracy	NOUN
easat-8843	77	15	in	in	ADP
easat-8843	77	16	financial	financial	ADJ
easat-8843	77	17	analysis	analysis	NOUN
easat-8843	77	18	[	[	X
easat-8843	77	19	22	22	NUM
easat-8843	77	20	]	]	PUNCT
easat-8843	77	21	.	.	PUNCT
easat-8843	78	1	figure	figure	NOUN
easat-8843	78	2	1	1	NUM
easat-8843	78	3	.	.	PUNCT
easat-8843	78	4	theoretical	theoretical	ADJ
easat-8843	78	5	framework	framework	NOUN
easat-8843	78	6	.	.	PUNCT
easat-8843	79	1	3	3	X
easat-8843	79	2	.	.	X
easat-8843	79	3	research	research	NOUN
easat-8843	79	4	methodology	methodology	NOUN
easat-8843	79	5	3.1	3.1	NUM
easat-8843	79	6	.	.	PUNCT
easat-8843	80	1	research	research	NOUN
easat-8843	80	2	method	method	NOUN
easat-8843	80	3	this	this	DET
easat-8843	80	4	research	research	NOUN
easat-8843	80	5	adopts	adopt	VERB
easat-8843	80	6	a	a	DET
easat-8843	80	7	quantitative	quantitative	ADJ
easat-8843	80	8	descriptive	descriptive	ADJ
easat-8843	80	9	methodology	methodology	NOUN
easat-8843	80	10	with	with	ADP
easat-8843	80	11	a	a	DET
easat-8843	80	12	survey	survey	NOUN
easat-8843	80	13	approach	approach	NOUN
easat-8843	80	14	.	.	PUNCT
easat-8843	81	1	according	accord	VERB
easat-8843	81	2	to	to	ADP
easat-8843	81	3	yusoff	yusoff	NOUN
easat-8843	81	4	,	,	PUNCT
easat-8843	81	5	et	et	PROPN
easat-8843	81	6	al	al	PROPN
easat-8843	81	7	.	.	PUNCT
easat-8843	82	1	[	[	X
easat-8843	82	2	23	23	NUM
easat-8843	82	3	]	]	PUNCT
easat-8843	82	4	in	in	ADP
easat-8843	82	5	quantitative	quantitative	ADJ
easat-8843	82	6	research	research	NOUN
easat-8843	82	7	,	,	PUNCT
easat-8843	82	8	ensuring	ensure	VERB
easat-8843	82	9	reliability	reliability	NOUN
easat-8843	82	10	is	be	AUX
easat-8843	82	11	crucial	crucial	ADJ
easat-8843	82	12	by	by	ADP
easat-8843	82	13	applying	apply	VERB
easat-8843	82	14	the	the	DET
easat-8843	82	15	measurement	measurement	NOUN
easat-8843	82	16	instrument	instrument	NOUN
easat-8843	82	17	consistently	consistently	ADV
easat-8843	82	18	across	across	ADP
easat-8843	82	19	all	all	DET
easat-8843	82	20	respondents	respondent	NOUN
easat-8843	82	21	.	.	PUNCT
easat-8843	83	1	through	through	ADP
easat-8843	83	2	this	this	DET
easat-8843	83	3	method	method	NOUN
easat-8843	83	4	,	,	PUNCT
easat-8843	83	5	the	the	DET
easat-8843	83	6	study	study	NOUN
easat-8843	83	7	can	can	AUX
easat-8843	83	8	identify	identify	VERB
easat-8843	83	9	current	current	ADJ
easat-8843	83	10	audit	audit	NOUN
easat-8843	83	11	practices	practice	NOUN
easat-8843	83	12	and	and	CCONJ
easat-8843	83	13	auditors	auditor	NOUN
easat-8843	83	14	’	’	PART
easat-8843	83	15	perceptions	perception	NOUN
easat-8843	83	16	of	of	ADP
easat-8843	83	17	forensic	forensic	ADJ
easat-8843	83	18	accounting	accounting	NOUN
easat-8843	83	19	skills	skill	NOUN
easat-8843	83	20	,	,	PUNCT
easat-8843	83	21	digital	digital	ADJ
easat-8843	83	22	skills	skill	NOUN
easat-8843	83	23	,	,	PUNCT
easat-8843	83	24	and	and	CCONJ
easat-8843	83	25	fraud	fraud	NOUN
easat-8843	83	26	detection	detection	NOUN
easat-8843	83	27	effectiveness	effectiveness	NOUN
easat-8843	83	28	,	,	PUNCT
easat-8843	83	29	as	as	ADV
easat-8843	83	30	well	well	ADV
easat-8843	83	31	as	as	ADP
easat-8843	83	32	their	their	PRON
easat-8843	83	33	impact	impact	NOUN
easat-8843	83	34	on	on	ADP
easat-8843	83	35	audit	audit	NOUN
easat-8843	83	36	performance	performance	NOUN
easat-8843	83	37	.	.	PUNCT
easat-8843	84	1	the	the	DET
easat-8843	84	2	quantitative	quantitative	ADJ
easat-8843	84	3	method	method	NOUN
easat-8843	84	4	also	also	ADV
easat-8843	84	5	enables	enable	VERB
easat-8843	84	6	statistical	statistical	ADJ
easat-8843	84	7	analysis	analysis	NOUN
easat-8843	84	8	,	,	PUNCT
easat-8843	84	9	such	such	ADJ
easat-8843	84	10	as	as	ADP
easat-8843	84	11	correlation	correlation	NOUN
easat-8843	84	12	and	and	CCONJ
easat-8843	84	13	multiple	multiple	ADJ
easat-8843	84	14	linear	linear	ADJ
easat-8843	84	15	regression	regression	NOUN
easat-8843	84	16	analysis	analysis	NOUN
easat-8843	84	17	,	,	PUNCT
easat-8843	84	18	such	such	ADJ
easat-8843	84	19	as	as	ADP
easat-8843	84	20	correlation	correlation	NOUN
easat-8843	84	21	and	and	CCONJ
easat-8843	84	22	multiple	multiple	ADJ
easat-8843	84	23	linear	linear	ADJ
easat-8843	84	24	regression	regression	NOUN
easat-8843	84	25	analysis	analysis	NOUN
easat-8843	84	26	,	,	PUNCT
easat-8843	84	27	to	to	PART
easat-8843	84	28	determine	determine	VERB
easat-8843	84	29	whether	whether	SCONJ
easat-8843	84	30	these	these	DET
easat-8843	84	31	variables	variable	NOUN
easat-8843	84	32	have	have	VERB
easat-8843	84	33	a	a	DET
easat-8843	84	34	significant	significant	ADJ
easat-8843	84	35	impact	impact	NOUN
easat-8843	84	36	on	on	ADP
easat-8843	84	37	audit	audit	NOUN
easat-8843	84	38	performance	performance	NOUN
easat-8843	84	39	.	.	PUNCT
easat-8843	85	1	3.2	3.2	NUM
easat-8843	85	2	.	.	PUNCT
easat-8843	86	1	data	datum	NOUN
easat-8843	86	2	collection	collection	NOUN
easat-8843	86	3	primary	primary	ADJ
easat-8843	86	4	data	datum	NOUN
easat-8843	86	5	will	will	AUX
easat-8843	86	6	be	be	AUX
easat-8843	86	7	collected	collect	VERB
easat-8843	86	8	through	through	ADP
easat-8843	86	9	online	online	ADJ
easat-8843	86	10	surveys	survey	NOUN
easat-8843	86	11	using	use	VERB
easat-8843	86	12	google	google	PROPN
easat-8843	86	13	forms	form	NOUN
easat-8843	86	14	or	or	CCONJ
easat-8843	86	15	microsoft	microsoft	PROPN
easat-8843	86	16	forms	form	NOUN
easat-8843	86	17	.	.	PUNCT
easat-8843	87	1	the	the	DET
easat-8843	87	2	questionnaire	questionnaire	NOUN
easat-8843	87	3	will	will	AUX
easat-8843	87	4	include	include	VERB
easat-8843	87	5	questions	question	NOUN
easat-8843	87	6	closed	close	VERB
easat-8843	87	7	by	by	ADP
easat-8843	87	8	a	a	DET
easat-8843	87	9	4	4	NUM
easat-8843	87	10	-	-	PUNCT
easat-8843	87	11	point	point	NOUN
easat-8843	87	12	likert	likert	ADJ
easat-8843	87	13	scale	scale	NOUN
easat-8843	87	14	(	(	PUNCT
easat-8843	87	15	1	1	NUM
easat-8843	87	16	=	=	NUM
easat-8843	87	17	strongly	strongly	ADV
easat-8843	87	18	disagree	disagree	VERB
easat-8843	87	19	,	,	PUNCT
easat-8843	87	20	4	4	NUM
easat-8843	87	21	=	=	SYM
easat-8843	87	22	strongly	strongly	ADV
easat-8843	87	23	1169	1169	NUM
easat-8843	87	24	edelweiss	edelweiss	PROPN
easat-8843	87	25	applied	apply	VERB
easat-8843	87	26	science	science	NOUN
easat-8843	87	27	and	and	CCONJ
easat-8843	87	28	technology	technology	NOUN
easat-8843	87	29	issn	issn	PROPN
easat-8843	87	30	:	:	PUNCT
easat-8843	87	31	2576	2576	NUM
easat-8843	87	32	-	-	SYM
easat-8843	87	33	8484	8484	NUM
easat-8843	87	34	vol	vol	NOUN
easat-8843	87	35	.	.	PROPN
easat-8843	88	1	9	9	NUM
easat-8843	88	2	,	,	PUNCT
easat-8843	88	3	no	no	INTJ
easat-8843	88	4	.	.	NOUN
easat-8843	88	5	7	7	NUM
easat-8843	88	6	:	:	SYM
easat-8843	88	7	1166	1166	NUM
easat-8843	88	8	-	-	SYM
easat-8843	88	9	1175	1175	NUM
easat-8843	88	10	,	,	PUNCT
easat-8843	88	11	2025	2025	NUM
easat-8843	88	12	doi	doi	NOUN
easat-8843	88	13	:	:	PUNCT
easat-8843	88	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	88	15	©	©	PROPN
easat-8843	88	16	2025	2025	NUM
easat-8843	88	17	by	by	ADP
easat-8843	88	18	the	the	DET
easat-8843	88	19	authors	author	NOUN
easat-8843	88	20	;	;	PUNCT
easat-8843	88	21	licensee	licensee	PROPN
easat-8843	88	22	learning	learn	VERB
easat-8843	88	23	gate	gate	NOUN
easat-8843	88	24	agree	agree	VERB
easat-8843	88	25	)	)	PUNCT
easat-8843	88	26	to	to	PART
easat-8843	88	27	measure	measure	VERB
easat-8843	88	28	the	the	DET
easat-8843	88	29	responses	response	NOUN
easat-8843	88	30	of	of	ADP
easat-8843	88	31	external	external	ADJ
easat-8843	88	32	auditors	auditor	NOUN
easat-8843	88	33	[	[	X
easat-8843	88	34	24	24	NUM
easat-8843	88	35	]	]	PUNCT
easat-8843	88	36	.	.	PUNCT
easat-8843	89	1	the	the	DET
easat-8843	89	2	survey	survey	NOUN
easat-8843	89	3	is	be	AUX
easat-8843	89	4	distributed	distribute	VERB
easat-8843	89	5	through	through	ADP
easat-8843	89	6	the	the	DET
easat-8843	89	7	professional	professional	ADJ
easat-8843	89	8	auditor	auditor	NOUN
easat-8843	89	9	networks	network	NOUN
easat-8843	89	10	,	,	PUNCT
easat-8843	89	11	social	social	ADJ
easat-8843	89	12	media	medium	NOUN
easat-8843	89	13	platforms	platform	NOUN
easat-8843	89	14	,	,	PUNCT
easat-8843	89	15	and	and	CCONJ
easat-8843	89	16	direct	direct	ADJ
easat-8843	89	17	contact	contact	NOUN
easat-8843	89	18	with	with	ADP
easat-8843	89	19	audit	audit	NOUN
easat-8843	89	20	firms	firm	NOUN
easat-8843	89	21	,	,	PUNCT
easat-8843	89	22	where	where	SCONJ
easat-8843	89	23	it	it	PRON
easat-8843	89	24	focused	focus	VERB
easat-8843	89	25	on	on	ADP
easat-8843	89	26	the	the	DET
easat-8843	89	27	frequency	frequency	NOUN
easat-8843	89	28	of	of	ADP
easat-8843	89	29	forensic	forensic	ADJ
easat-8843	89	30	accounting	accounting	NOUN
easat-8843	89	31	techniques	technique	NOUN
easat-8843	89	32	used	use	VERB
easat-8843	89	33	in	in	ADP
easat-8843	89	34	auditing	auditing	NOUN
easat-8843	89	35	and	and	CCONJ
easat-8843	89	36	their	their	PRON
easat-8843	89	37	effectiveness	effectiveness	NOUN
easat-8843	89	38	in	in	ADP
easat-8843	89	39	fraud	fraud	NOUN
easat-8843	89	40	.	.	PUNCT
easat-8843	90	1	secondary	secondary	ADJ
easat-8843	90	2	data	datum	NOUN
easat-8843	90	3	obtained	obtain	VERB
easat-8843	90	4	by	by	ADP
easat-8843	90	5	a	a	DET
easat-8843	90	6	systematic	systematic	ADJ
easat-8843	90	7	literature	literature	NOUN
easat-8843	90	8	review	review	NOUN
easat-8843	90	9	(	(	PUNCT
easat-8843	90	10	slr	slr	NOUN
easat-8843	90	11	)	)	PUNCT
easat-8843	90	12	,	,	PUNCT
easat-8843	90	13	including	include	VERB
easat-8843	90	14	recent	recent	ADJ
easat-8843	90	15	journal	journal	NOUN
easat-8843	90	16	articles	article	NOUN
easat-8843	90	17	and	and	CCONJ
easat-8843	90	18	industry	industry	NOUN
easat-8843	90	19	reports	report	NOUN
easat-8843	90	20	[	[	X
easat-8843	90	21	25	25	NUM
easat-8843	90	22	]	]	PUNCT
easat-8843	90	23	.	.	PUNCT
easat-8843	91	1	the	the	DET
easat-8843	91	2	target	target	NOUN
easat-8843	91	3	population	population	NOUN
easat-8843	91	4	of	of	ADP
easat-8843	91	5	the	the	DET
easat-8843	91	6	research	research	NOUN
easat-8843	91	7	is	be	AUX
easat-8843	91	8	external	external	ADJ
easat-8843	91	9	auditors	auditor	NOUN
easat-8843	91	10	in	in	ADP
easat-8843	91	11	greater	great	ADJ
easat-8843	91	12	jakarta	jakarta	PROPN
easat-8843	91	13	,	,	PUNCT
easat-8843	91	14	where	where	SCONJ
easat-8843	91	15	this	this	DET
easat-8843	91	16	study	study	NOUN
easat-8843	91	17	uses	use	VERB
easat-8843	91	18	a	a	DET
easat-8843	91	19	purposive	purposive	ADJ
easat-8843	91	20	sampling	sample	VERB
easat-8843	91	21	technique	technique	NOUN
easat-8843	91	22	,	,	PUNCT
easat-8843	91	23	a	a	DET
easat-8843	91	24	non	non	ADJ
easat-8843	91	25	-	-	ADJ
easat-8843	91	26	probability	probability	ADJ
easat-8843	91	27	sampling	sampling	NOUN
easat-8843	91	28	method	method	NOUN
easat-8843	91	29	in	in	ADP
easat-8843	91	30	which	which	PRON
easat-8843	91	31	the	the	DET
easat-8843	91	32	respondents	respondent	NOUN
easat-8843	91	33	is	be	AUX
easat-8843	91	34	chosen	choose	VERB
easat-8843	91	35	on	on	ADP
easat-8843	91	36	the	the	DET
easat-8843	91	37	basic	basic	ADJ
easat-8843	91	38	specific	specific	ADJ
easat-8843	91	39	criteria	criterion	NOUN
easat-8843	91	40	for	for	ADP
easat-8843	91	41	research	research	NOUN
easat-8843	91	42	[	[	X
easat-8843	91	43	26	26	NUM
easat-8843	91	44	]	]	PUNCT
easat-8843	91	45	.	.	PUNCT
easat-8843	92	1	according	accord	VERB
easat-8843	92	2	to	to	ADP
easat-8843	92	3	roscoe	roscoe	PROPN
easat-8843	92	4	’s	’s	PART
easat-8843	92	5	rule	rule	NOUN
easat-8843	92	6	in	in	ADP
easat-8843	92	7	adejumo	adejumo	ADJ
easat-8843	92	8	and	and	CCONJ
easat-8843	92	9	ogburie	ogburie	ADJ
easat-8843	92	10	[	[	X
easat-8843	92	11	27	27	NUM
easat-8843	92	12	]	]	PUNCT
easat-8843	92	13	the	the	DET
easat-8843	92	14	minimum	minimum	ADJ
easat-8843	92	15	sample	sample	NOUN
easat-8843	92	16	size	size	NOUN
easat-8843	92	17	of	of	ADP
easat-8843	92	18	40	40	NUM
easat-8843	92	19	samples	sample	NOUN
easat-8843	92	20	is	be	AUX
easat-8843	92	21	considered	consider	VERB
easat-8843	92	22	to	to	PART
easat-8843	92	23	be	be	AUX
easat-8843	92	24	sufficient	sufficient	ADJ
easat-8843	92	25	for	for	ADP
easat-8843	92	26	studies	study	NOUN
easat-8843	92	27	related	relate	VERB
easat-8843	92	28	to	to	ADP
easat-8843	92	29	three	three	NUM
easat-8843	92	30	independent	independent	ADJ
easat-8843	92	31	variables	variable	NOUN
easat-8843	92	32	and	and	CCONJ
easat-8843	92	33	a	a	DET
easat-8843	92	34	dependent	dependent	ADJ
easat-8843	92	35	variable	variable	NOUN
easat-8843	92	36	.	.	PUNCT
easat-8843	93	1	the	the	DET
easat-8843	93	2	collected	collect	VERB
easat-8843	93	3	data	datum	NOUN
easat-8843	93	4	will	will	AUX
easat-8843	93	5	be	be	AUX
easat-8843	93	6	analyzed	analyze	VERB
easat-8843	93	7	using	use	VERB
easat-8843	93	8	by	by	ADP
easat-8843	93	9	descriptive	descriptive	ADJ
easat-8843	93	10	and	and	CCONJ
easat-8843	93	11	inferential	inferential	ADJ
easat-8843	93	12	statistical	statistical	ADJ
easat-8843	93	13	methods	method	NOUN
easat-8843	93	14	[	[	X
easat-8843	93	15	28	28	NUM
easat-8843	93	16	]	]	PUNCT
easat-8843	93	17	.	.	PUNCT
easat-8843	94	1	frequency	frequency	NOUN
easat-8843	94	2	measures	measure	NOUN
easat-8843	94	3	will	will	AUX
easat-8843	94	4	be	be	AUX
easat-8843	94	5	applied	apply	VERB
easat-8843	94	6	to	to	ADP
easat-8843	94	7	categorical	categorical	ADJ
easat-8843	94	8	data	datum	NOUN
easat-8843	94	9	,	,	PUNCT
easat-8843	94	10	while	while	SCONJ
easat-8843	94	11	quantitative	quantitative	ADJ
easat-8843	94	12	data	datum	NOUN
easat-8843	94	13	will	will	AUX
easat-8843	94	14	be	be	AUX
easat-8843	94	15	analyzed	analyze	VERB
easat-8843	94	16	by	by	ADP
easat-8843	94	17	analysis	analysis	NOUN
easat-8843	94	18	correlated	correlate	VERB
easat-8843	94	19	with	with	ADP
easat-8843	94	20	linear	linear	ADJ
easat-8843	94	21	regression	regression	NOUN
easat-8843	94	22	to	to	PART
easat-8843	94	23	assess	assess	VERB
easat-8843	94	24	the	the	DET
easat-8843	94	25	relationship	relationship	NOUN
easat-8843	94	26	between	between	ADP
easat-8843	94	27	skills	skill	NOUN
easat-8843	94	28	in	in	ADP
easat-8843	94	29	forensic	forensic	ADJ
easat-8843	94	30	accounting	accounting	NOUN
easat-8843	94	31	,	,	PUNCT
easat-8843	94	32	digital	digital	ADJ
easat-8843	94	33	skills	skill	NOUN
easat-8843	94	34	,	,	PUNCT
easat-8843	94	35	fraud	fraud	NOUN
easat-8843	94	36	detection	detection	NOUN
easat-8843	94	37	efficiency	efficiency	NOUN
easat-8843	94	38	and	and	CCONJ
easat-8843	94	39	audit	audit	NOUN
easat-8843	94	40	performance	performance	NOUN
easat-8843	94	41	.	.	PUNCT
easat-8843	95	1	a	a	DET
easat-8843	95	2	more	more	ADV
easat-8843	95	3	internal	internal	ADJ
easat-8843	95	4	analysis	analysis	NOUN
easat-8843	95	5	will	will	AUX
easat-8843	95	6	use	use	VERB
easat-8843	95	7	structural	structural	ADJ
easat-8843	95	8	equation	equation	NOUN
easat-8843	95	9	model	model	NOUN
easat-8843	95	10	(	(	PUNCT
easat-8843	95	11	sem	sem	NOUN
easat-8843	95	12	)	)	PUNCT
easat-8843	95	13	with	with	ADP
easat-8843	95	14	a	a	DET
easat-8843	95	15	partial	partial	ADJ
easat-8843	95	16	least	least	ADJ
easat-8843	95	17	squares	square	NOUN
easat-8843	95	18	(	(	PUNCT
easat-8843	95	19	pls	pls	INTJ
easat-8843	95	20	)	)	PUNCT
easat-8843	95	21	processed	process	VERB
easat-8843	95	22	using	use	VERB
easat-8843	95	23	smartpls	smartpls	PROPN
easat-8843	95	24	ver	ver	PROPN
easat-8843	95	25	4.1.1.2	4.1.1.2	NUM
easat-8843	95	26	.	.	PUNCT
easat-8843	96	1	[	[	X
easat-8843	96	2	29	29	NUM
easat-8843	96	3	]	]	PUNCT
easat-8843	96	4	.	.	PUNCT
easat-8843	97	1	pls	pls	PROPN
easat-8843	97	2	-	-	PUNCT
easat-8843	97	3	sem	sem	PROPN
easat-8843	97	4	is	be	AUX
easat-8843	97	5	used	use	VERB
easat-8843	97	6	to	to	PART
easat-8843	97	7	check	check	VERB
easat-8843	97	8	relationships	relationship	NOUN
easat-8843	97	9	between	between	ADP
easat-8843	97	10	hidden	hide	VERB
easat-8843	97	11	works	work	NOUN
easat-8843	97	12	,	,	PUNCT
easat-8843	97	13	especially	especially	ADV
easat-8843	97	14	with	with	ADP
easat-8843	97	15	small	small	ADJ
easat-8843	97	16	sample	sample	NOUN
easat-8843	97	17	sizes	size	NOUN
easat-8843	97	18	or	or	CCONJ
easat-8843	97	19	unusual	unusual	ADJ
easat-8843	97	20	data	datum	NOUN
easat-8843	97	21	[	[	X
easat-8843	97	22	30	30	NUM
easat-8843	97	23	]	]	PUNCT
easat-8843	97	24	.	.	PUNCT
easat-8843	98	1	we	we	PRON
easat-8843	98	2	will	will	AUX
easat-8843	98	3	check	check	VERB
easat-8843	98	4	the	the	DET
easat-8843	98	5	convergent	convergent	NOUN
easat-8843	98	6	validity	validity	NOUN
easat-8843	98	7	(	(	PUNCT
easat-8843	98	8	indicator	indicator	NOUN
easat-8843	98	9	loadings	loading	NOUN
easat-8843	98	10	≥	≥	NOUN
easat-8843	98	11	0.70	0.70	NUM
easat-8843	98	12	and	and	CCONJ
easat-8843	98	13	ave	ave	VERB
easat-8843	98	14	≥	≥	PROPN
easat-8843	98	15	0.50	0.50	NUM
easat-8843	98	16	)	)	PUNCT
easat-8843	98	17	,	,	PUNCT
easat-8843	98	18	valid	valid	ADJ
easat-8843	98	19	by	by	ADP
easat-8843	98	20	the	the	DET
easat-8843	98	21	criteria	criterion	NOUN
easat-8843	98	22	of	of	ADP
easat-8843	98	23	fornell	fornell	NOUN
easat-8843	98	24	-	-	PUNCT
easat-8843	98	25	larcker	larcker	NOUN
easat-8843	98	26	criterion	criterion	NOUN
easat-8843	98	27	and	and	CCONJ
easat-8843	98	28	htmt	htmt	NOUN
easat-8843	98	29	ratio	ratio	NOUN
easat-8843	98	30	(	(	PUNCT
easat-8843	98	31	<	<	NOUN
easat-8843	98	32	0.90	0.90	NUM
easat-8843	98	33	)	)	PUNCT
easat-8843	98	34	,	,	PUNCT
easat-8843	98	35	and	and	CCONJ
easat-8843	98	36	the	the	DET
easat-8843	98	37	reliability	reliability	NOUN
easat-8843	98	38	of	of	ADP
easat-8843	98	39	the	the	DET
easat-8843	98	40	internal	internal	ADJ
easat-8843	98	41	consistency	consistency	NOUN
easat-8843	98	42	reliability	reliability	NOUN
easat-8843	98	43	using	use	VERB
easat-8843	98	44	cronbach	cronbach	NOUN
easat-8843	98	45	’s	’s	PART
easat-8843	98	46	alpha	alpha	NOUN
easat-8843	98	47	and	and	CCONJ
easat-8843	98	48	composite	composite	ADJ
easat-8843	98	49	reliability	reliability	NOUN
easat-8843	98	50	(	(	PUNCT
easat-8843	98	51	both	both	PRON
easat-8843	98	52	≥	≥	NUM
easat-8843	98	53	0.70	0.70	NUM
easat-8843	98	54	)	)	PUNCT
easat-8843	98	55	.	.	PUNCT
easat-8843	99	1	the	the	DET
easat-8843	99	2	size	size	NOUN
easat-8843	99	3	of	of	ADP
easat-8843	99	4	the	the	DET
easat-8843	99	5	effect	effect	NOUN
easat-8843	99	6	(	(	PUNCT
easat-8843	99	7	f²	f²	PROPN
easat-8843	99	8	)	)	PUNCT
easat-8843	99	9	will	will	AUX
easat-8843	99	10	also	also	ADV
easat-8843	99	11	be	be	AUX
easat-8843	99	12	calculated	calculate	VERB
easat-8843	99	13	,	,	PUNCT
easat-8843	99	14	with	with	ADP
easat-8843	99	15	thresholds	threshold	NOUN
easat-8843	99	16	of	of	ADP
easat-8843	99	17	0.02	0.02	NUM
easat-8843	99	18	(	(	PUNCT
easat-8843	99	19	small	small	ADJ
easat-8843	99	20	)	)	PUNCT
easat-8843	99	21	,	,	PUNCT
easat-8843	99	22	0.15	0.15	NUM
easat-8843	99	23	(	(	PUNCT
easat-8843	99	24	medium	medium	NOUN
easat-8843	99	25	)	)	PUNCT
easat-8843	99	26	,	,	PUNCT
easat-8843	99	27	and	and	CCONJ
easat-8843	99	28	0.35	0.35	NUM
easat-8843	99	29	(	(	PUNCT
easat-8843	99	30	large	large	ADJ
easat-8843	99	31	)	)	PUNCT
easat-8843	99	32	.	.	PUNCT
easat-8843	100	1	4	4	X
easat-8843	100	2	.	.	X
easat-8843	100	3	result	result	NOUN
easat-8843	100	4	and	and	CCONJ
easat-8843	100	5	discussion	discussion	NOUN
easat-8843	100	6	after	after	ADP
easat-8843	100	7	distributing	distribute	VERB
easat-8843	100	8	the	the	DET
easat-8843	100	9	questionnaires	questionnaire	NOUN
easat-8843	100	10	,	,	PUNCT
easat-8843	100	11	the	the	DET
easat-8843	100	12	researchers	researcher	NOUN
easat-8843	100	13	obtained	obtain	VERB
easat-8843	100	14	62	62	NUM
easat-8843	100	15	respondents	respondent	NOUN
easat-8843	100	16	with	with	ADP
easat-8843	100	17	zero	zero	NUM
easat-8843	100	18	missing	miss	VERB
easat-8843	100	19	values	value	NOUN
easat-8843	100	20	.	.	PUNCT
easat-8843	101	1	the	the	DET
easat-8843	101	2	majority	majority	NOUN
easat-8843	101	3	of	of	ADP
easat-8843	101	4	respondents	respondent	NOUN
easat-8843	101	5	having	have	VERB
easat-8843	101	6	a	a	DET
easat-8843	101	7	position	position	NOUN
easat-8843	101	8	of	of	ADP
easat-8843	101	9	junior	junior	ADJ
easat-8843	101	10	associate	associate	NOUN
easat-8843	101	11	(	(	PUNCT
easat-8843	101	12	62.90	62.90	NUM
easat-8843	101	13	%	%	NOUN
easat-8843	101	14	)	)	PUNCT
easat-8843	101	15	,	,	PUNCT
easat-8843	101	16	possess	possess	VERB
easat-8843	101	17	one	one	NUM
easat-8843	101	18	to	to	PART
easat-8843	101	19	five	five	NUM
easat-8843	101	20	years	year	NOUN
easat-8843	101	21	of	of	ADP
easat-8843	101	22	auditing	auditing	NOUN
easat-8843	101	23	experience	experience	NOUN
easat-8843	101	24	(	(	PUNCT
easat-8843	101	25	77.42	77.42	NUM
easat-8843	101	26	%	%	NOUN
easat-8843	101	27	)	)	PUNCT
easat-8843	101	28	,	,	PUNCT
easat-8843	101	29	and	and	CCONJ
easat-8843	101	30	work	work	VERB
easat-8843	101	31	in	in	ADP
easat-8843	101	32	non	non	ADJ
easat-8843	101	33	–	–	NOUN
easat-8843	101	34	big	big	ADJ
easat-8843	101	35	4	4	NUM
easat-8843	101	36	and	and	CCONJ
easat-8843	101	37	non	non	ADJ
easat-8843	101	38	–	–	ADJ
easat-8843	101	39	big	big	ADJ
easat-8843	101	40	10	10	NUM
easat-8843	101	41	firms	firm	NOUN
easat-8843	101	42	(	(	PUNCT
easat-8843	101	43	43.55	43.55	NUM
easat-8843	101	44	%	%	NOUN
easat-8843	101	45	)	)	PUNCT
easat-8843	101	46	,	,	PUNCT
easat-8843	101	47	where	where	SCONJ
easat-8843	101	48	most	most	ADJ
easat-8843	101	49	of	of	ADP
easat-8843	101	50	them	they	PRON
easat-8843	101	51	also	also	ADV
easat-8843	101	52	hold	hold	VERB
easat-8843	101	53	a	a	DET
easat-8843	101	54	relevant	relevant	ADJ
easat-8843	101	55	professional	professional	ADJ
easat-8843	101	56	certifications	certification	NOUN
easat-8843	101	57	and	and	CCONJ
easat-8843	101	58	having	have	VERB
easat-8843	101	59	a	a	DET
easat-8843	101	60	proficiency	proficiency	NOUN
easat-8843	101	61	in	in	ADP
easat-8843	101	62	accounting	accounting	NOUN
easat-8843	101	63	software	software	NOUN
easat-8843	101	64	,	,	PUNCT
easat-8843	101	65	particularly	particularly	ADV
easat-8843	101	66	sap	sap	PROPN
easat-8843	101	67	(	(	PUNCT
easat-8843	101	68	40	40	NUM
easat-8843	101	69	respondents	respondent	NOUN
easat-8843	101	70	)	)	PUNCT
easat-8843	101	71	,	,	PUNCT
easat-8843	101	72	oracle	oracle	PROPN
easat-8843	101	73	financials	financial	NOUN
easat-8843	101	74	(	(	PUNCT
easat-8843	101	75	22	22	NUM
easat-8843	101	76	respondents	respondent	NOUN
easat-8843	101	77	)	)	PUNCT
easat-8843	101	78	,	,	PUNCT
easat-8843	101	79	and	and	CCONJ
easat-8843	101	80	myob	myob	PROPN
easat-8843	101	81	(	(	PUNCT
easat-8843	101	82	19	19	NUM
easat-8843	101	83	respondents	respondent	NOUN
easat-8843	101	84	)	)	PUNCT
easat-8843	101	85	.	.	PUNCT
easat-8843	102	1	these	these	DET
easat-8843	102	2	statistics	statistic	NOUN
easat-8843	102	3	reflects	reflect	VERB
easat-8843	102	4	their	their	PRON
easat-8843	102	5	efforts	effort	NOUN
easat-8843	102	6	to	to	PART
easat-8843	102	7	enhance	enhance	VERB
easat-8843	102	8	their	their	PRON
easat-8843	102	9	competencies	competency	NOUN
easat-8843	102	10	and	and	CCONJ
easat-8843	102	11	utilize	utilize	VERB
easat-8843	102	12	digital	digital	ADJ
easat-8843	102	13	tools	tool	NOUN
easat-8843	102	14	to	to	PART
easat-8843	102	15	support	support	VERB
easat-8843	102	16	audit	audit	NOUN
easat-8843	102	17	implementation	implementation	NOUN
easat-8843	102	18	.	.	PUNCT
easat-8843	103	1	according	accord	VERB
easat-8843	103	2	to	to	ADP
easat-8843	103	3	hussain	hussain	PROPN
easat-8843	103	4	,	,	PUNCT
easat-8843	103	5	et	et	PROPN
easat-8843	103	6	al	al	PROPN
easat-8843	103	7	.	.	PUNCT
easat-8843	104	1	[	[	X
easat-8843	104	2	31	31	NUM
easat-8843	104	3	]	]	PUNCT
easat-8843	104	4	auditors	auditor	NOUN
easat-8843	104	5	have	have	AUX
easat-8843	104	6	increasingly	increasingly	ADV
easat-8843	104	7	adapted	adapt	VERB
easat-8843	104	8	to	to	ADP
easat-8843	104	9	the	the	DET
easat-8843	104	10	use	use	NOUN
easat-8843	104	11	of	of	ADP
easat-8843	104	12	computer	computer	NOUN
easat-8843	104	13	-	-	PUNCT
easat-8843	104	14	based	base	VERB
easat-8843	104	15	audit	audit	NOUN
easat-8843	104	16	tools	tool	NOUN
easat-8843	104	17	to	to	PART
easat-8843	104	18	assess	assess	VERB
easat-8843	104	19	system	system	NOUN
easat-8843	104	20	operations	operation	NOUN
easat-8843	104	21	and	and	CCONJ
easat-8843	104	22	analyze	analyze	VERB
easat-8843	104	23	data	datum	NOUN
easat-8843	104	24	stored	store	VERB
easat-8843	104	25	in	in	ADP
easat-8843	104	26	digital	digital	ADJ
easat-8843	104	27	form	form	NOUN
easat-8843	104	28	.	.	PUNCT
easat-8843	105	1	then	then	ADV
easat-8843	105	2	,	,	PUNCT
easat-8843	105	3	all	all	PRON
easat-8843	105	4	of	of	ADP
easat-8843	105	5	the	the	DET
easat-8843	105	6	data	data	PROPN
easat-8843	105	7	’s	’s	PART
easat-8843	105	8	were	be	AUX
easat-8843	105	9	analyzed	analyze	VERB
easat-8843	105	10	using	use	VERB
easat-8843	105	11	smartpls	smartpls	PROPN
easat-8843	105	12	version	version	NOUN
easat-8843	105	13	4	4	NUM
easat-8843	105	14	to	to	PART
easat-8843	105	15	construct	construct	VERB
easat-8843	105	16	a	a	DET
easat-8843	105	17	structural	structural	ADJ
easat-8843	105	18	model	model	NOUN
easat-8843	105	19	based	base	VERB
easat-8843	105	20	on	on	ADP
easat-8843	105	21	the	the	DET
easat-8843	105	22	structural	structural	ADJ
easat-8843	105	23	equation	equation	NOUN
easat-8843	105	24	modeling	modeling	NOUN
easat-8843	105	25	(	(	PUNCT
easat-8843	105	26	sem	sem	NOUN
easat-8843	105	27	)	)	PUNCT
easat-8843	105	28	approach	approach	NOUN
easat-8843	105	29	,	,	PUNCT
easat-8843	105	30	which	which	PRON
easat-8843	105	31	includes	include	VERB
easat-8843	105	32	assessments	assessment	NOUN
easat-8843	105	33	of	of	ADP
easat-8843	105	34	convergent	convergent	NOUN
easat-8843	105	35	validity	validity	NOUN
easat-8843	105	36	,	,	PUNCT
easat-8843	105	37	discriminant	discriminant	ADJ
easat-8843	105	38	validity	validity	NOUN
easat-8843	105	39	,	,	PUNCT
easat-8843	105	40	the	the	DET
easat-8843	105	41	fornell	fornell	NOUN
easat-8843	105	42	-	-	PUNCT
easat-8843	105	43	larcker	larcker	NOUN
easat-8843	105	44	criterion	criterion	NOUN
easat-8843	105	45	,	,	PUNCT
easat-8843	105	46	and	and	CCONJ
easat-8843	105	47	hypothesis	hypothesis	NOUN
easat-8843	105	48	testing	testing	NOUN
easat-8843	105	49	[	[	X
easat-8843	105	50	32	32	NUM
easat-8843	105	51	]	]	PUNCT
easat-8843	105	52	.	.	PUNCT
easat-8843	106	1	all	all	DET
easat-8843	106	2	constructs	construct	NOUN
easat-8843	106	3	were	be	AUX
easat-8843	106	4	measured	measure	VERB
easat-8843	106	5	reflectively	reflectively	ADV
easat-8843	106	6	,	,	PUNCT
easat-8843	106	7	with	with	ADP
easat-8843	106	8	most	most	ADJ
easat-8843	106	9	indicator	indicator	NOUN
easat-8843	106	10	loadings	loading	NOUN
easat-8843	106	11	exceeding	exceed	VERB
easat-8843	106	12	the	the	DET
easat-8843	106	13	recommended	recommend	VERB
easat-8843	106	14	threshold	threshold	NOUN
easat-8843	106	15	of	of	ADP
easat-8843	106	16	0.70	0.70	NUM
easat-8843	106	17	,	,	PUNCT
easat-8843	106	18	indicating	indicate	VERB
easat-8843	106	19	satisfactory	satisfactory	ADJ
easat-8843	106	20	reliability	reliability	NOUN
easat-8843	106	21	[	[	X
easat-8843	106	22	33	33	NUM
easat-8843	106	23	]	]	PUNCT
easat-8843	106	24	.	.	PUNCT
easat-8843	107	1	the	the	DET
easat-8843	107	2	analysis	analysis	NOUN
easat-8843	107	3	results	result	NOUN
easat-8843	107	4	show	show	VERB
easat-8843	107	5	that	that	SCONJ
easat-8843	107	6	digital	digital	ADJ
easat-8843	107	7	skills	skill	NOUN
easat-8843	107	8	have	have	VERB
easat-8843	107	9	a	a	DET
easat-8843	107	10	direct	direct	ADJ
easat-8843	107	11	effect	effect	NOUN
easat-8843	107	12	on	on	ADP
easat-8843	107	13	forensic	forensic	ADJ
easat-8843	107	14	skills	skill	NOUN
easat-8843	107	15	(	(	PUNCT
easat-8843	107	16	β	β	X
easat-8843	107	17	=	=	PUNCT
easat-8843	107	18	0.328	0.328	NUM
easat-8843	107	19	)	)	PUNCT
easat-8843	107	20	and	and	CCONJ
easat-8843	107	21	fraud	fraud	NOUN
easat-8843	107	22	detection	detection	NOUN
easat-8843	107	23	(	(	PUNCT
easat-8843	107	24	β	β	X
easat-8843	107	25	=	=	NOUN
easat-8843	107	26	0.192	0.192	NUM
easat-8843	107	27	)	)	PUNCT
easat-8843	107	28	,	,	PUNCT
easat-8843	107	29	while	while	SCONJ
easat-8843	107	30	forensic	forensic	ADJ
easat-8843	107	31	skills	skill	NOUN
easat-8843	107	32	exert	exert	VERB
easat-8843	107	33	a	a	DET
easat-8843	107	34	strong	strong	ADJ
easat-8843	107	35	influence	influence	NOUN
easat-8843	107	36	on	on	ADP
easat-8843	107	37	fraud	fraud	NOUN
easat-8843	107	38	detection	detection	NOUN
easat-8843	107	39	(	(	PUNCT
easat-8843	107	40	β	β	X
easat-8843	107	41	=	=	NOUN
easat-8843	107	42	0.715	0.715	NUM
easat-8843	107	43	)	)	PUNCT
easat-8843	107	44	.	.	PUNCT
easat-8843	108	1	furthermore	furthermore	ADV
easat-8843	108	2	,	,	PUNCT
easat-8843	108	3	both	both	DET
easat-8843	108	4	fraud	fraud	NOUN
easat-8843	108	5	detection	detection	NOUN
easat-8843	108	6	and	and	CCONJ
easat-8843	108	7	digital	digital	ADJ
easat-8843	108	8	skills	skill	NOUN
easat-8843	108	9	affect	affect	VERB
easat-8843	108	10	audit	audit	NOUN
easat-8843	108	11	performance	performance	NOUN
easat-8843	108	12	with	with	ADP
easat-8843	108	13	path	path	NOUN
easat-8843	108	14	coefficients	coefficient	NOUN
easat-8843	108	15	of	of	ADP
easat-8843	108	16	0.388	0.388	NUM
easat-8843	108	17	and	and	CCONJ
easat-8843	108	18	0.348	0.348	NUM
easat-8843	108	19	respectively	respectively	ADV
easat-8843	108	20	.	.	PUNCT
easat-8843	109	1	the	the	DET
easat-8843	109	2	r²	r²	ADJ
easat-8843	109	3	values	value	NOUN
easat-8843	109	4	of	of	ADP
easat-8843	109	5	0.638	0.638	NUM
easat-8843	109	6	for	for	ADP
easat-8843	109	7	fraud	fraud	NOUN
easat-8843	109	8	detection	detection	NOUN
easat-8843	109	9	and	and	CCONJ
easat-8843	109	10	0.387	0.387	NUM
easat-8843	109	11	for	for	ADP
easat-8843	109	12	audit	audit	NOUN
easat-8843	109	13	performance	performance	NOUN
easat-8843	109	14	indicate	indicate	VERB
easat-8843	109	15	moderate	moderate	ADJ
easat-8843	109	16	to	to	ADP
easat-8843	109	17	substantial	substantial	ADJ
easat-8843	109	18	levels	level	NOUN
easat-8843	109	19	of	of	ADP
easat-8843	109	20	explained	explain	VERB
easat-8843	109	21	variance	variance	NOUN
easat-8843	109	22	[	[	X
easat-8843	109	23	34	34	NUM
easat-8843	109	24	]	]	PUNCT
easat-8843	109	25	.	.	PUNCT
easat-8843	110	1	4.1	4.1	NUM
easat-8843	110	2	.	.	PUNCT
easat-8843	111	1	validity	validity	NOUN
easat-8843	111	2	test	test	NOUN
easat-8843	111	3	analysis	analysis	NOUN
easat-8843	111	4	according	accord	VERB
easat-8843	111	5	to	to	ADP
easat-8843	111	6	a	a	DET
easat-8843	111	7	study	study	NOUN
easat-8843	111	8	by	by	ADP
easat-8843	111	9	hair	hair	NOUN
easat-8843	111	10	,	,	PUNCT
easat-8843	111	11	et	et	PROPN
easat-8843	111	12	al	al	PROPN
easat-8843	111	13	.	.	PUNCT
easat-8843	112	1	[	[	X
easat-8843	112	2	35	35	NUM
easat-8843	112	3	]	]	PUNCT
easat-8843	112	4	validity	validity	NOUN
easat-8843	112	5	testing	testing	NOUN
easat-8843	112	6	is	be	AUX
easat-8843	112	7	a	a	DET
easat-8843	112	8	crucial	crucial	ADJ
easat-8843	112	9	aspect	aspect	NOUN
easat-8843	112	10	of	of	ADP
easat-8843	112	11	research	research	NOUN
easat-8843	112	12	because	because	SCONJ
easat-8843	112	13	it	it	PRON
easat-8843	112	14	ensures	ensure	VERB
easat-8843	112	15	that	that	SCONJ
easat-8843	112	16	the	the	DET
easat-8843	112	17	instrument	instrument	NOUN
easat-8843	112	18	accurately	accurately	ADV
easat-8843	112	19	measures	measure	VERB
easat-8843	112	20	what	what	PRON
easat-8843	112	21	it	it	PRON
easat-8843	112	22	is	be	AUX
easat-8843	112	23	intended	intend	VERB
easat-8843	112	24	to	to	PART
easat-8843	112	25	,	,	PUNCT
easat-8843	112	26	which	which	PRON
easat-8843	112	27	will	will	AUX
easat-8843	112	28	enhance	enhance	VERB
easat-8843	112	29	the	the	DET
easat-8843	112	30	credibility	credibility	NOUN
easat-8843	112	31	and	and	CCONJ
easat-8843	112	32	usefulness	usefulness	NOUN
easat-8843	112	33	of	of	ADP
easat-8843	112	34	the	the	DET
easat-8843	112	35	results	result	NOUN
easat-8843	112	36	.	.	PUNCT
easat-8843	113	1	convergent	convergent	ADJ
easat-8843	113	2	validity	validity	NOUN
easat-8843	113	3	is	be	AUX
easat-8843	113	4	employed	employ	VERB
easat-8843	113	5	to	to	PART
easat-8843	113	6	ensure	ensure	VERB
easat-8843	113	7	that	that	SCONJ
easat-8843	113	8	observed	observed	ADJ
easat-8843	113	9	indicators	indicator	NOUN
easat-8843	113	10	reliably	reliably	ADV
easat-8843	113	11	represent	represent	VERB
easat-8843	113	12	their	their	PRON
easat-8843	113	13	respective	respective	ADJ
easat-8843	113	14	latent	latent	NOUN
easat-8843	113	15	constructs	construct	NOUN
easat-8843	113	16	,	,	PUNCT
easat-8843	113	17	confirming	confirm	VERB
easat-8843	113	18	data	datum	NOUN
easat-8843	113	19	readability	readability	NOUN
easat-8843	113	20	and	and	CCONJ
easat-8843	113	21	internal	internal	ADJ
easat-8843	113	22	consistency	consistency	NOUN
easat-8843	113	23	within	within	ADP
easat-8843	113	24	the	the	DET
easat-8843	113	25	measurement	measurement	NOUN
easat-8843	113	26	model	model	NOUN
easat-8843	114	1	[	[	X
easat-8843	114	2	34	34	NUM
easat-8843	114	3	]	]	PUNCT
easat-8843	114	4	.	.	PUNCT
easat-8843	115	1	figure	figure	NOUN
easat-8843	115	2	2	2	NUM
easat-8843	115	3	displays	display	VERB
easat-8843	115	4	the	the	DET
easat-8843	115	5	structural	structural	ADJ
easat-8843	115	6	model	model	NOUN
easat-8843	115	7	of	of	ADP
easat-8843	115	8	this	this	DET
easat-8843	115	9	study	study	NOUN
easat-8843	115	10	.	.	PUNCT
easat-8843	116	1	1170	1170	NUM
easat-8843	116	2	edelweiss	edelweiss	PROPN
easat-8843	116	3	applied	apply	VERB
easat-8843	116	4	science	science	NOUN
easat-8843	116	5	and	and	CCONJ
easat-8843	116	6	technology	technology	NOUN
easat-8843	116	7	issn	issn	PROPN
easat-8843	116	8	:	:	PUNCT
easat-8843	116	9	2576	2576	NUM
easat-8843	116	10	-	-	SYM
easat-8843	116	11	8484	8484	NUM
easat-8843	116	12	vol	vol	NOUN
easat-8843	116	13	.	.	PROPN
easat-8843	117	1	9	9	NUM
easat-8843	117	2	,	,	PUNCT
easat-8843	117	3	no	no	INTJ
easat-8843	117	4	.	.	NOUN
easat-8843	117	5	7	7	NUM
easat-8843	117	6	:	:	SYM
easat-8843	117	7	1166	1166	NUM
easat-8843	117	8	-	-	SYM
easat-8843	117	9	1175	1175	NUM
easat-8843	117	10	,	,	PUNCT
easat-8843	117	11	2025	2025	NUM
easat-8843	117	12	doi	doi	NOUN
easat-8843	117	13	:	:	PUNCT
easat-8843	117	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	117	15	©	©	PROPN
easat-8843	117	16	2025	2025	NUM
easat-8843	117	17	by	by	ADP
easat-8843	117	18	the	the	DET
easat-8843	117	19	authors	author	NOUN
easat-8843	117	20	;	;	PUNCT
easat-8843	117	21	licensee	licensee	PROPN
easat-8843	117	22	learning	learn	VERB
easat-8843	117	23	gate	gate	NOUN
easat-8843	117	24	figure	figure	NOUN
easat-8843	117	25	2	2	NUM
easat-8843	117	26	.	.	PUNCT
easat-8843	117	27	structural	structural	ADJ
easat-8843	117	28	models	model	NOUN
easat-8843	117	29	.	.	PUNCT
easat-8843	118	1	according	accord	VERB
easat-8843	118	2	to	to	ADP
easat-8843	118	3	cleff	cleff	PROPN
easat-8843	118	4	[	[	X
easat-8843	118	5	34	34	NUM
easat-8843	118	6	]	]	X
easat-8843	118	7	an	an	DET
easat-8843	118	8	outer	outer	ADJ
easat-8843	118	9	loading	loading	NOUN
easat-8843	118	10	value	value	NOUN
easat-8843	118	11	>	>	X
easat-8843	118	12	0.70	0.70	NUM
easat-8843	118	13	is	be	AUX
easat-8843	118	14	generally	generally	ADV
easat-8843	118	15	considered	consider	VERB
easat-8843	118	16	acceptable	acceptable	ADJ
easat-8843	118	17	for	for	ADP
easat-8843	118	18	convergent	convergent	NOUN
easat-8843	118	19	validity	validity	NOUN
easat-8843	118	20	testing	testing	NOUN
easat-8843	118	21	in	in	ADP
easat-8843	118	22	reflective	reflective	ADJ
easat-8843	118	23	measurement	measurement	NOUN
easat-8843	118	24	models	model	NOUN
easat-8843	118	25	.	.	PUNCT
easat-8843	119	1	meanwhile	meanwhile	ADV
easat-8843	119	2	,	,	PUNCT
easat-8843	119	3	11	11	NUM
easat-8843	119	4	indicators	indicator	NOUN
easat-8843	119	5	such	such	ADJ
easat-8843	119	6	ds3	ds3	PROPN
easat-8843	119	7	,	,	PUNCT
easat-8843	119	8	ds5	ds5	NOUN
easat-8843	119	9	,	,	PUNCT
easat-8843	119	10	fas2	fas2	PROPN
easat-8843	119	11	,	,	PUNCT
easat-8843	119	12	fas5	fas5	PROPN
easat-8843	119	13	,	,	PUNCT
easat-8843	119	14	fd2	fd2	PROPN
easat-8843	119	15	,	,	PUNCT
easat-8843	119	16	fd4	fd4	PROPN
easat-8843	119	17	,	,	PUNCT
easat-8843	119	18	fd5	fd5	PROPN
easat-8843	119	19	,	,	PUNCT
easat-8843	119	20	fd6	fd6	ADJ
easat-8843	119	21	,	,	PUNCT
easat-8843	119	22	fd7	fd7	NOUN
easat-8843	119	23	,	,	PUNCT
easat-8843	119	24	fd8	fd8	NOUN
easat-8843	119	25	,	,	PUNCT
easat-8843	119	26	and	and	CCONJ
easat-8843	119	27	fd9	fd9	PROPN
easat-8843	119	28	were	be	AUX
easat-8843	119	29	removed	remove	VERB
easat-8843	119	30	due	due	ADJ
easat-8843	119	31	below	below	ADP
easat-8843	119	32	the	the	DET
easat-8843	119	33	specified	specified	ADJ
easat-8843	119	34	validity	validity	NOUN
easat-8843	119	35	value	value	NOUN
easat-8843	119	36	.	.	PUNCT
easat-8843	120	1	this	this	DET
easat-8843	120	2	invalidity	invalidity	NOUN
easat-8843	120	3	may	may	AUX
easat-8843	120	4	be	be	AUX
easat-8843	120	5	due	due	ADJ
easat-8843	120	6	to	to	ADP
easat-8843	120	7	the	the	DET
easat-8843	120	8	varying	vary	VERB
easat-8843	120	9	interpretations	interpretation	NOUN
easat-8843	120	10	among	among	ADP
easat-8843	120	11	the	the	DET
easat-8843	120	12	respondents	respondent	NOUN
easat-8843	120	13	.	.	PUNCT
easat-8843	121	1	removing	remove	VERB
easat-8843	121	2	these	these	DET
easat-8843	121	3	indicators	indicator	NOUN
easat-8843	121	4	helped	help	VERB
easat-8843	121	5	improve	improve	VERB
easat-8843	121	6	the	the	DET
easat-8843	121	7	overall	overall	ADJ
easat-8843	121	8	measurement	measurement	NOUN
easat-8843	121	9	model	model	NOUN
easat-8843	121	10	by	by	ADP
easat-8843	121	11	retaining	retain	VERB
easat-8843	121	12	only	only	ADV
easat-8843	121	13	the	the	DET
easat-8843	121	14	valid	valid	ADJ
easat-8843	121	15	items	item	NOUN
easat-8843	121	16	.	.	PUNCT
easat-8843	122	1	discriminant	discriminant	ADJ
easat-8843	122	2	validity	validity	NOUN
easat-8843	122	3	was	be	AUX
easat-8843	122	4	confirmed	confirm	VERB
easat-8843	122	5	as	as	SCONJ
easat-8843	122	6	all	all	DET
easat-8843	122	7	htmt	htmt	NOUN
easat-8843	122	8	values	value	NOUN
easat-8843	122	9	were	be	AUX
easat-8843	122	10	below	below	ADP
easat-8843	122	11	the	the	DET
easat-8843	122	12	0.90	0.90	NUM
easat-8843	122	13	threshold	threshold	NOUN
easat-8843	122	14	,	,	PUNCT
easat-8843	122	15	and	and	CCONJ
easat-8843	122	16	the	the	DET
easat-8843	122	17	fornell	fornell	NOUN
easat-8843	122	18	-	-	PUNCT
easat-8843	122	19	larcker	larcker	NOUN
easat-8843	122	20	criterion	criterion	NOUN
easat-8843	122	21	was	be	AUX
easat-8843	122	22	also	also	ADV
easat-8843	122	23	satisfied	satisfied	ADJ
easat-8843	122	24	.	.	PUNCT
easat-8843	123	1	4.2	4.2	NUM
easat-8843	123	2	.	.	PUNCT
easat-8843	124	1	reliability	reliability	NOUN
easat-8843	124	2	test	test	NOUN
easat-8843	124	3	reliability	reliability	NOUN
easat-8843	124	4	testing	testing	NOUN
easat-8843	124	5	aims	aim	VERB
easat-8843	124	6	to	to	PART
easat-8843	124	7	ensure	ensure	VERB
easat-8843	124	8	that	that	SCONJ
easat-8843	124	9	a	a	DET
easat-8843	124	10	measurement	measurement	NOUN
easat-8843	124	11	instrument	instrument	NOUN
easat-8843	124	12	consistently	consistently	ADV
easat-8843	124	13	generates	generate	VERB
easat-8843	124	14	stable	stable	ADJ
easat-8843	124	15	and	and	CCONJ
easat-8843	124	16	trustworthy	trustworthy	ADJ
easat-8843	124	17	results	result	NOUN
easat-8843	124	18	,	,	PUNCT
easat-8843	124	19	accurately	accurately	ADV
easat-8843	124	20	reflecting	reflect	VERB
easat-8843	124	21	the	the	DET
easat-8843	124	22	construct	construct	NOUN
easat-8843	124	23	being	be	AUX
easat-8843	124	24	studied	study	VERB
easat-8843	124	25	without	without	ADP
easat-8843	124	26	being	be	AUX
easat-8843	124	27	influenced	influence	VERB
easat-8843	124	28	by	by	ADP
easat-8843	124	29	random	random	ADJ
easat-8843	124	30	errors	error	NOUN
easat-8843	124	31	[	[	X
easat-8843	124	32	35	35	NUM
easat-8843	124	33	]	]	PUNCT
easat-8843	124	34	.	.	PUNCT
easat-8843	125	1	reliability	reliability	NOUN
easat-8843	125	2	testing	testing	NOUN
easat-8843	125	3	will	will	AUX
easat-8843	125	4	assess	assess	VERB
easat-8843	125	5	internal	internal	ADJ
easat-8843	125	6	consistency	consistency	NOUN
easat-8843	125	7	using	use	VERB
easat-8843	125	8	cronbach	cronbach	NOUN
easat-8843	125	9	’s	’s	PART
easat-8843	125	10	alpha	alpha	NOUN
easat-8843	125	11	(	(	PUNCT
easat-8843	125	12	α	α	NOUN
easat-8843	125	13	)	)	PUNCT
easat-8843	125	14	and	and	CCONJ
easat-8843	125	15	composite	composite	ADJ
easat-8843	125	16	reliability	reliability	NOUN
easat-8843	125	17	with	with	ADP
easat-8843	125	18	indicator	indicator	NOUN
easat-8843	125	19	loadings	loading	NOUN
easat-8843	125	20	both	both	PRON
easat-8843	125	21	≥	≥	NUM
easat-8843	125	22	0.70	0.70	NUM
easat-8843	125	23	and	and	CCONJ
easat-8843	125	24	average	average	ADJ
easat-8843	125	25	variance	variance	NOUN
easat-8843	125	26	extracted	extract	VERB
easat-8843	125	27	(	(	PUNCT
easat-8843	125	28	ave	ave	PROPN
easat-8843	125	29	)	)	PUNCT
easat-8843	125	30	(	(	PUNCT
easat-8843	125	31	≥	≥	NOUN
easat-8843	125	32	0.50	0.50	NUM
easat-8843	125	33	)	)	PUNCT
easat-8843	125	34	.	.	PUNCT
easat-8843	126	1	the	the	DET
easat-8843	126	2	results	result	NOUN
easat-8843	126	3	indicate	indicate	VERB
easat-8843	126	4	that	that	SCONJ
easat-8843	126	5	all	all	DET
easat-8843	126	6	variables	variable	NOUN
easat-8843	126	7	,	,	PUNCT
easat-8843	126	8	except	except	SCONJ
easat-8843	126	9	fraud	fraud	NOUN
easat-8843	126	10	detection	detection	NOUN
easat-8843	126	11	,	,	PUNCT
easat-8843	126	12	meet	meet	VERB
easat-8843	126	13	the	the	DET
easat-8843	126	14	traditional	traditional	ADJ
easat-8843	126	15	thresholds	threshold	NOUN
easat-8843	126	16	for	for	ADP
easat-8843	126	17	cronbach	cronbach	NOUN
easat-8843	126	18	’s	’s	PART
easat-8843	126	19	alpha	alpha	NOUN
easat-8843	126	20	and	and	CCONJ
easat-8843	126	21	composite	composite	ADJ
easat-8843	126	22	reliability	reliability	NOUN
easat-8843	126	23	(	(	PUNCT
easat-8843	126	24	ρₐ>0.7	ρₐ>0.7	NUM
easat-8843	126	25	)	)	PUNCT
easat-8843	126	26	,	,	PUNCT
easat-8843	126	27	suggesting	suggest	VERB
easat-8843	126	28	good	good	ADJ
easat-8843	126	29	internal	internal	ADJ
easat-8843	126	30	consistency	consistency	NOUN
easat-8843	126	31	.	.	PUNCT
easat-8843	127	1	however	however	ADV
easat-8843	127	2	,	,	PUNCT
easat-8843	127	3	avkiran	avkiran	NOUN
easat-8843	127	4	and	and	CCONJ
easat-8843	127	5	ringle	ringle	PROPN
easat-8843	127	6	[	[	X
easat-8843	127	7	36	36	NUM
easat-8843	127	8	]	]	PUNCT
easat-8843	127	9	note	note	NOUN
easat-8843	127	10	that	that	SCONJ
easat-8843	127	11	these	these	DET
easat-8843	127	12	traditional	traditional	ADJ
easat-8843	127	13	measures	measure	NOUN
easat-8843	127	14	can	can	AUX
easat-8843	127	15	underestimate	underestimate	VERB
easat-8843	127	16	reliability	reliability	NOUN
easat-8843	127	17	in	in	ADP
easat-8843	127	18	pls	pls	NOUN
easat-8843	127	19	-	-	PUNCT
easat-8843	127	20	sem	sem	NOUN
easat-8843	127	21	due	due	ADP
easat-8843	127	22	to	to	ADP
easat-8843	127	23	their	their	PRON
easat-8843	127	24	assumption	assumption	NOUN
easat-8843	127	25	of	of	ADP
easat-8843	127	26	equal	equal	ADJ
easat-8843	127	27	indicator	indicator	NOUN
easat-8843	127	28	loadings	loading	NOUN
easat-8843	127	29	.	.	PUNCT
easat-8843	128	1	despite	despite	SCONJ
easat-8843	128	2	having	have	VERB
easat-8843	128	3	lower	low	ADJ
easat-8843	128	4	cronbach	cronbach	VERB
easat-8843	128	5	’s	’s	PART
easat-8843	128	6	alpha	alpha	NOUN
easat-8843	128	7	and	and	CCONJ
easat-8843	128	8	composite	composite	ADJ
easat-8843	128	9	reliability	reliability	NOUN
easat-8843	128	10	(	(	PUNCT
easat-8843	128	11	ρₐ	ρₐ	INTJ
easat-8843	128	12	)	)	PUNCT
easat-8843	128	13	with	with	ADP
easat-8843	128	14	a	a	DET
easat-8843	128	15	values	value	NOUN
easat-8843	128	16	(	(	PUNCT
easat-8843	128	17	both	both	DET
easat-8843	128	18	0.591	0.591	NUM
easat-8843	128	19	)	)	PUNCT
easat-8843	128	20	,	,	PUNCT
easat-8843	128	21	the	the	DET
easat-8843	128	22	fraud	fraud	NOUN
easat-8843	128	23	detection	detection	NOUN
easat-8843	128	24	construct	construct	NOUN
easat-8843	128	25	still	still	ADV
easat-8843	128	26	demonstrated	demonstrate	VERB
easat-8843	128	27	strong	strong	ADJ
easat-8843	128	28	composite	composite	ADJ
easat-8843	128	29	reliability	reliability	NOUN
easat-8843	128	30	(	(	PUNCT
easat-8843	128	31	ρₐ	ρₐ	ADJ
easat-8843	128	32	=	=	NOUN
easat-8843	128	33	0.830	0.830	NUM
easat-8843	128	34	)	)	PUNCT
easat-8843	128	35	and	and	CCONJ
easat-8843	128	36	high	high	ADJ
easat-8843	128	37	convergent	convergent	NOUN
easat-8843	128	38	validity	validity	NOUN
easat-8843	128	39	(	(	PUNCT
easat-8843	128	40	ave	ave	NOUN
easat-8843	128	41	=	=	NOUN
easat-8843	128	42	0.710	0.710	NUM
easat-8843	128	43	)	)	PUNCT
easat-8843	128	44	,	,	PUNCT
easat-8843	128	45	that	that	PRON
easat-8843	128	46	indicate	indicate	VERB
easat-8843	128	47	the	the	DET
easat-8843	128	48	construct	construct	NOUN
easat-8843	128	49	sufficiently	sufficiently	ADV
easat-8843	128	50	explains	explain	VERB
easat-8843	128	51	the	the	DET
easat-8843	128	52	variance	variance	NOUN
easat-8843	128	53	of	of	ADP
easat-8843	128	54	its	its	PRON
easat-8843	128	55	indicators	indicator	NOUN
easat-8843	128	56	.	.	PUNCT
easat-8843	129	1	as	as	SCONJ
easat-8843	129	2	explained	explain	VERB
easat-8843	129	3	by	by	ADP
easat-8843	129	4	hair	hair	NOUN
easat-8843	129	5	,	,	PUNCT
easat-8843	129	6	et	et	PROPN
easat-8843	129	7	al	al	PROPN
easat-8843	129	8	.	.	PUNCT
easat-8843	130	1	[	[	X
easat-8843	130	2	35	35	NUM
easat-8843	130	3	]	]	PUNCT
easat-8843	130	4	composite	composite	ADJ
easat-8843	130	5	reliability	reliability	NOUN
easat-8843	130	6	provides	provide	VERB
easat-8843	130	7	a	a	DET
easat-8843	130	8	more	more	ADV
easat-8843	130	9	accurate	accurate	ADJ
easat-8843	130	10	estimate	estimate	NOUN
easat-8843	130	11	in	in	ADP
easat-8843	130	12	models	model	NOUN
easat-8843	130	13	with	with	ADP
easat-8843	130	14	varying	vary	VERB
easat-8843	130	15	indicator	indicator	NOUN
easat-8843	130	16	loadings	loading	NOUN
easat-8843	130	17	.	.	PUNCT
easat-8843	131	1	but	but	CCONJ
easat-8843	131	2	,	,	PUNCT
easat-8843	131	3	all	all	PRON
easat-8843	131	4	of	of	ADP
easat-8843	131	5	the	the	DET
easat-8843	131	6	variables	variable	NOUN
easat-8843	131	7	meet	meet	VERB
easat-8843	131	8	the	the	DET
easat-8843	131	9	recommended	recommend	VERB
easat-8843	131	10	thresholds	threshold	NOUN
easat-8843	131	11	for	for	ADP
easat-8843	131	12	composite	composite	ADJ
easat-8843	131	13	reliability	reliability	NOUN
easat-8843	131	14	and	and	CCONJ
easat-8843	131	15	average	average	ADJ
easat-8843	131	16	variance	variance	NOUN
easat-8843	131	17	extracted	extract	VERB
easat-8843	131	18	(	(	PUNCT
easat-8843	131	19	ave	ave	PROPN
easat-8843	131	20	)	)	PUNCT
easat-8843	131	21	which	which	PRON
easat-8843	131	22	is	be	AUX
easat-8843	131	23	considered	consider	VERB
easat-8843	131	24	reliable	reliable	ADJ
easat-8843	131	25	and	and	CCONJ
easat-8843	131	26	valid	valid	ADJ
easat-8843	131	27	for	for	ADP
easat-8843	131	28	inclusion	inclusion	NOUN
easat-8843	131	29	in	in	ADP
easat-8843	131	30	further	further	ADJ
easat-8843	131	31	analysis	analysis	NOUN
easat-8843	131	32	.	.	PUNCT
easat-8843	132	1	4.3	4.3	NUM
easat-8843	132	2	.	.	PUNCT
easat-8843	133	1	determinant	determinant	ADJ
easat-8843	133	2	coefficient	coefficient	NOUN
easat-8843	133	3	determinant	determinant	ADJ
easat-8843	133	4	coefficient	coefficient	NOUN
easat-8843	133	5	testing	testing	NOUN
easat-8843	133	6	or	or	CCONJ
easat-8843	133	7	as	as	SCONJ
easat-8843	133	8	it	it	PRON
easat-8843	133	9	called	call	VERB
easat-8843	133	10	r	r	NOUN
easat-8843	133	11	-	-	PUNCT
easat-8843	133	12	squared	square	VERB
easat-8843	133	13	(	(	PUNCT
easat-8843	133	14	r²	r²	NOUN
easat-8843	133	15	)	)	PUNCT
easat-8843	133	16	is	be	AUX
easat-8843	133	17	important	important	ADJ
easat-8843	133	18	because	because	SCONJ
easat-8843	133	19	it	it	PRON
easat-8843	133	20	quantifies	quantify	VERB
easat-8843	133	21	how	how	SCONJ
easat-8843	133	22	well	well	ADV
easat-8843	133	23	a	a	DET
easat-8843	133	24	regression	regression	NOUN
easat-8843	133	25	model	model	NOUN
easat-8843	133	26	explains	explain	VERB
easat-8843	133	27	the	the	DET
easat-8843	133	28	variability	variability	NOUN
easat-8843	133	29	of	of	ADP
easat-8843	133	30	the	the	DET
easat-8843	133	31	dependent	dependent	ADJ
easat-8843	133	32	variable	variable	NOUN
easat-8843	133	33	based	base	VERB
easat-8843	133	34	on	on	ADP
easat-8843	133	35	the	the	DET
easat-8843	133	36	independent	independent	ADJ
easat-8843	133	37	variables	variable	NOUN
easat-8843	133	38	.	.	PUNCT
easat-8843	134	1	a	a	DET
easat-8843	134	2	higher	high	ADJ
easat-8843	134	3	r²	r²	NOUN
easat-8843	134	4	value	value	NOUN
easat-8843	134	5	indicates	indicate	VERB
easat-8843	134	6	that	that	SCONJ
easat-8843	134	7	the	the	DET
easat-8843	134	8	model	model	NOUN
easat-8843	134	9	effectively	effectively	ADV
easat-8843	134	10	captures	capture	VERB
easat-8843	134	11	the	the	DET
easat-8843	134	12	underlying	underlying	ADJ
easat-8843	134	13	relationship	relationship	NOUN
easat-8843	134	14	1171	1171	NUM
easat-8843	134	15	edelweiss	edelweiss	PROPN
easat-8843	134	16	applied	apply	VERB
easat-8843	134	17	science	science	NOUN
easat-8843	134	18	and	and	CCONJ
easat-8843	134	19	technology	technology	NOUN
easat-8843	134	20	issn	issn	PROPN
easat-8843	134	21	:	:	PUNCT
easat-8843	134	22	2576	2576	NUM
easat-8843	134	23	-	-	SYM
easat-8843	134	24	8484	8484	NUM
easat-8843	134	25	vol	vol	NOUN
easat-8843	134	26	.	.	PROPN
easat-8843	135	1	9	9	NUM
easat-8843	135	2	,	,	PUNCT
easat-8843	135	3	no	no	INTJ
easat-8843	135	4	.	.	NOUN
easat-8843	135	5	7	7	NUM
easat-8843	135	6	:	:	SYM
easat-8843	135	7	1166	1166	NUM
easat-8843	135	8	-	-	SYM
easat-8843	135	9	1175	1175	NUM
easat-8843	135	10	,	,	PUNCT
easat-8843	135	11	2025	2025	NUM
easat-8843	135	12	doi	doi	NOUN
easat-8843	135	13	:	:	PUNCT
easat-8843	135	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	135	15	©	©	PROPN
easat-8843	135	16	2025	2025	NUM
easat-8843	135	17	by	by	ADP
easat-8843	135	18	the	the	DET
easat-8843	135	19	authors	author	NOUN
easat-8843	135	20	;	;	PUNCT
easat-8843	135	21	licensee	licensee	PROPN
easat-8843	135	22	learning	learning	NOUN
easat-8843	135	23	gate	gate	NOUN
easat-8843	135	24	between	between	ADP
easat-8843	135	25	variables	variable	NOUN
easat-8843	135	26	,	,	PUNCT
easat-8843	135	27	making	make	VERB
easat-8843	135	28	it	it	PRON
easat-8843	135	29	a	a	DET
easat-8843	135	30	key	key	ADJ
easat-8843	135	31	tool	tool	NOUN
easat-8843	135	32	for	for	ADP
easat-8843	135	33	evaluating	evaluate	VERB
easat-8843	135	34	model	model	NOUN
easat-8843	135	35	fit	fit	PROPN
easat-8843	135	36	,	,	PUNCT
easat-8843	135	37	predictive	predictive	ADJ
easat-8843	135	38	accuracy	accuracy	NOUN
easat-8843	135	39	,	,	PUNCT
easat-8843	135	40	and	and	CCONJ
easat-8843	135	41	the	the	DET
easat-8843	135	42	relevance	relevance	NOUN
easat-8843	135	43	between	between	ADP
easat-8843	135	44	the	the	DET
easat-8843	135	45	variables	variable	NOUN
easat-8843	135	46	[	[	X
easat-8843	135	47	36	36	NUM
easat-8843	135	48	]	]	PUNCT
easat-8843	135	49	.	.	PUNCT
easat-8843	136	1	table	table	NOUN
easat-8843	136	2	1	1	NUM
easat-8843	136	3	.	.	PUNCT
easat-8843	137	1	r	r	X
easat-8843	137	2	-	-	PUNCT
easat-8843	137	3	square	square	ADJ
easat-8843	137	4	test	test	NOUN
easat-8843	137	5	.	.	PUNCT
easat-8843	138	1	construct	construct	VERB
easat-8843	138	2	r	r	NOUN
easat-8843	138	3	-	-	PUNCT
easat-8843	138	4	square	square	ADJ
easat-8843	138	5	r	r	NOUN
easat-8843	138	6	-	-	PUNCT
easat-8843	138	7	square	square	ADJ
easat-8843	138	8	adjusted	adjust	VERB
easat-8843	138	9	audit	audit	NOUN
easat-8843	138	10	performance	performance	NOUN
easat-8843	138	11	0.291	0.291	NUM
easat-8843	138	12	0.267	0.267	NUM
easat-8843	138	13	forensic	forensic	ADJ
easat-8843	138	14	accounting	accounting	NOUN
easat-8843	138	15	skills	skill	NOUN
easat-8843	138	16	0.129	0.129	NUM
easat-8843	138	17	0.114	0.114	NUM
easat-8843	138	18	fraud	fraud	NOUN
easat-8843	138	19	detection	detection	NOUN
easat-8843	138	20	0.464	0.464	NUM
easat-8843	138	21	0.446	0.446	NUM
easat-8843	138	22	the	the	DET
easat-8843	138	23	r	r	NOUN
easat-8843	138	24	-	-	PUNCT
easat-8843	138	25	square	square	ADJ
easat-8843	138	26	values	value	NOUN
easat-8843	138	27	on	on	ADP
easat-8843	138	28	the	the	DET
easat-8843	138	29	table	table	NOUN
easat-8843	138	30	i	i	PRON
easat-8843	138	31	show	show	VERB
easat-8843	138	32	how	how	SCONJ
easat-8843	138	33	much	much	ADJ
easat-8843	138	34	each	each	DET
easat-8843	138	35	variable	variable	NOUN
easat-8843	138	36	has	have	VERB
easat-8843	138	37	an	an	DET
easat-8843	138	38	impact	impact	NOUN
easat-8843	138	39	on	on	ADP
easat-8843	138	40	the	the	DET
easat-8843	138	41	outcome	outcome	NOUN
easat-8843	138	42	.	.	PUNCT
easat-8843	139	1	fraud	fraud	NOUN
easat-8843	139	2	detection	detection	PROPN
easat-8843	139	3	shows	show	VERB
easat-8843	139	4	the	the	DET
easat-8843	139	5	highest	high	ADJ
easat-8843	139	6	r	r	NOUN
easat-8843	139	7	-	-	PUNCT
easat-8843	139	8	square	square	ADJ
easat-8843	139	9	value	value	NOUN
easat-8843	139	10	with	with	ADP
easat-8843	139	11	(	(	PUNCT
easat-8843	139	12	46.4	46.4	NUM
easat-8843	139	13	%	%	NOUN
easat-8843	139	14	)	)	PUNCT
easat-8843	139	15	,	,	PUNCT
easat-8843	139	16	making	make	VERB
easat-8843	139	17	it	it	PRON
easat-8843	139	18	the	the	DET
easat-8843	139	19	strongest	strong	ADJ
easat-8843	139	20	factor	factor	NOUN
easat-8843	139	21	.	.	PUNCT
easat-8843	140	1	audit	audit	NOUN
easat-8843	140	2	performance	performance	NOUN
easat-8843	140	3	shows	show	VERB
easat-8843	140	4	a	a	DET
easat-8843	140	5	moderate	moderate	ADJ
easat-8843	140	6	result	result	NOUN
easat-8843	140	7	by	by	ADP
easat-8843	140	8	(	(	PUNCT
easat-8843	140	9	29.1	29.1	NUM
easat-8843	140	10	%	%	NOUN
easat-8843	140	11	)	)	PUNCT
easat-8843	140	12	of	of	ADP
easat-8843	140	13	the	the	DET
easat-8843	140	14	factors	factor	NOUN
easat-8843	140	15	in	in	ADP
easat-8843	140	16	the	the	DET
easat-8843	140	17	model	model	NOUN
easat-8843	140	18	,	,	PUNCT
easat-8843	140	19	meanwhile	meanwhile	ADV
easat-8843	140	20	forensic	forensic	ADJ
easat-8843	140	21	skills	skill	NOUN
easat-8843	140	22	has	have	VERB
easat-8843	140	23	the	the	DET
easat-8843	140	24	weakest	weak	ADJ
easat-8843	140	25	influence	influence	NOUN
easat-8843	140	26	(	(	PUNCT
easat-8843	140	27	12.9	12.9	NUM
easat-8843	140	28	%	%	NOUN
easat-8843	140	29	)	)	PUNCT
easat-8843	140	30	.	.	PUNCT
easat-8843	141	1	the	the	DET
easat-8843	141	2	adjusted	adjusted	ADJ
easat-8843	141	3	r	r	NOUN
easat-8843	141	4	-	-	PUNCT
easat-8843	141	5	square	square	ADJ
easat-8843	141	6	numbers	number	NOUN
easat-8843	141	7	are	be	AUX
easat-8843	141	8	slightly	slightly	ADV
easat-8843	141	9	lower	low	ADJ
easat-8843	141	10	,	,	PUNCT
easat-8843	141	11	which	which	PRON
easat-8843	141	12	is	be	AUX
easat-8843	141	13	normal	normal	ADJ
easat-8843	141	14	,	,	PUNCT
easat-8843	141	15	they	they	PRON
easat-8843	141	16	give	give	VERB
easat-8843	141	17	a	a	DET
easat-8843	141	18	more	more	ADV
easat-8843	141	19	careful	careful	ADJ
easat-8843	141	20	estimate	estimate	NOUN
easat-8843	141	21	by	by	ADP
easat-8843	141	22	considering	consider	VERB
easat-8843	141	23	the	the	DET
easat-8843	141	24	number	number	NOUN
easat-8843	141	25	of	of	ADP
easat-8843	141	26	variables	variable	NOUN
easat-8843	141	27	used	use	VERB
easat-8843	141	28	.	.	PUNCT
easat-8843	142	1	so	so	ADV
easat-8843	142	2	overall	overall	ADV
easat-8843	142	3	,	,	PUNCT
easat-8843	142	4	fraud	fraud	NOUN
easat-8843	142	5	detection	detection	NOUN
easat-8843	142	6	has	have	VERB
easat-8843	142	7	the	the	DET
easat-8843	142	8	most	most	ADJ
easat-8843	142	9	impact	impact	NOUN
easat-8843	142	10	,	,	PUNCT
easat-8843	142	11	and	and	CCONJ
easat-8843	142	12	forensic	forensic	ADJ
easat-8843	142	13	skills	skill	NOUN
easat-8843	142	14	has	have	VERB
easat-8843	142	15	the	the	DET
easat-8843	142	16	least	least	ADJ
easat-8843	142	17	impact	impact	NOUN
easat-8843	142	18	in	in	ADP
easat-8843	142	19	this	this	DET
easat-8843	142	20	model	model	NOUN
easat-8843	142	21	.	.	PUNCT
easat-8843	143	1	4.4	4.4	NUM
easat-8843	143	2	.	.	PUNCT
easat-8843	144	1	hypothesis	hypothesis	NOUN
easat-8843	144	2	testing	testing	NOUN
easat-8843	144	3	after	after	ADP
easat-8843	144	4	conducting	conduct	VERB
easat-8843	144	5	validity	validity	NOUN
easat-8843	144	6	and	and	CCONJ
easat-8843	144	7	reliability	reliability	NOUN
easat-8843	144	8	tests	test	NOUN
easat-8843	144	9	,	,	PUNCT
easat-8843	144	10	and	and	CCONJ
easat-8843	144	11	confirming	confirm	VERB
easat-8843	144	12	that	that	SCONJ
easat-8843	144	13	all	all	DET
easat-8843	144	14	data	datum	NOUN
easat-8843	144	15	are	be	AUX
easat-8843	144	16	considered	consider	VERB
easat-8843	144	17	appropriate	appropriate	ADJ
easat-8843	144	18	,	,	PUNCT
easat-8843	144	19	the	the	DET
easat-8843	144	20	next	next	ADJ
easat-8843	144	21	step	step	NOUN
easat-8843	144	22	is	be	AUX
easat-8843	144	23	hypothesis	hypothesis	NOUN
easat-8843	144	24	testing	testing	NOUN
easat-8843	144	25	at	at	ADP
easat-8843	144	26	a	a	DET
easat-8843	144	27	95	95	NUM
easat-8843	144	28	%	%	NOUN
easat-8843	144	29	confidence	confidence	NOUN
easat-8843	144	30	level	level	NOUN
easat-8843	144	31	.	.	PUNCT
easat-8843	145	1	according	accord	VERB
easat-8843	145	2	to	to	ADP
easat-8843	145	3	adejumo	adejumo	ADJ
easat-8843	145	4	and	and	CCONJ
easat-8843	145	5	ogburie	ogburie	ADJ
easat-8843	145	6	[	[	X
easat-8843	145	7	27	27	NUM
easat-8843	145	8	]	]	PUNCT
easat-8843	145	9	a	a	DET
easat-8843	145	10	hypothesis	hypothesis	NOUN
easat-8843	145	11	can	can	AUX
easat-8843	145	12	be	be	AUX
easat-8843	145	13	accepted	accept	VERB
easat-8843	145	14	if	if	SCONJ
easat-8843	145	15	the	the	DET
easat-8843	145	16	t	t	PROPN
easat-8843	145	17	-	-	PUNCT
easat-8843	145	18	statistic	statistic	NOUN
easat-8843	145	19	value	value	NOUN
easat-8843	145	20	exceeds	exceed	VERB
easat-8843	145	21	1.96	1.96	NUM
easat-8843	145	22	and	and	CCONJ
easat-8843	145	23	the	the	DET
easat-8843	145	24	p	p	NOUN
easat-8843	145	25	-	-	PUNCT
easat-8843	145	26	value	value	NOUN
easat-8843	145	27	is	be	AUX
easat-8843	145	28	less	less	ADJ
easat-8843	145	29	than	than	ADP
easat-8843	145	30	0.05	0.05	NUM
easat-8843	145	31	.	.	PUNCT
easat-8843	146	1	the	the	DET
easat-8843	146	2	results	result	NOUN
easat-8843	146	3	of	of	ADP
easat-8843	146	4	the	the	DET
easat-8843	146	5	hypothesis	hypothesis	NOUN
easat-8843	146	6	testing	testing	NOUN
easat-8843	146	7	(	(	PUNCT
easat-8843	146	8	bootstrapping	bootstrappe	VERB
easat-8843	146	9	)	)	PUNCT
easat-8843	146	10	for	for	ADP
easat-8843	146	11	each	each	DET
easat-8843	146	12	latent	latent	NOUN
easat-8843	146	13	variable	variable	NOUN
easat-8843	146	14	are	be	AUX
easat-8843	146	15	presented	present	VERB
easat-8843	146	16	in	in	ADP
easat-8843	146	17	the	the	DET
easat-8843	146	18	table	table	NOUN
easat-8843	146	19	below	below	ADV
easat-8843	146	20	.	.	PUNCT
easat-8843	147	1	table	table	NOUN
easat-8843	147	2	2	2	NUM
easat-8843	147	3	.	.	X
easat-8843	147	4	hypothesis	hypothesis	NOUN
easat-8843	147	5	testing	testing	NOUN
easat-8843	147	6	(	(	PUNCT
easat-8843	147	7	bootstrapping	bootstrappe	VERB
easat-8843	147	8	)	)	PUNCT
easat-8843	147	9	.	.	PUNCT
easat-8843	148	1	construct	construct	VERB
easat-8843	148	2	t	t	PROPN
easat-8843	148	3	-	-	PUNCT
easat-8843	148	4	statistic	statistic	NOUN
easat-8843	148	5	p	p	NOUN
easat-8843	148	6	values	value	NOUN
easat-8843	148	7	fas	fas	NOUN
easat-8843	148	8	-	-	PUNCT
easat-8843	148	9	>	>	X
easat-8843	148	10	fd	fd	PROPN
easat-8843	148	11	5.189	5.189	NUM
easat-8843	148	12	0.000	0.000	NUM
easat-8843	148	13	ds	ds	VERB
easat-8843	148	14	-	-	PUNCT
easat-8843	148	15	>	>	X
easat-8843	148	16	fas	fas	NOUN
easat-8843	148	17	2.905	2.905	NUM
easat-8843	148	18	0.004	0.004	NUM
easat-8843	148	19	ds-	ds-	X
easat-8843	148	20	>	>	X
easat-8843	148	21	fd	fd	PROPN
easat-8843	148	22	1.302	1.302	NUM
easat-8843	148	23	0.193	0.193	NUM
easat-8843	148	24	fd	fd	PROPN
easat-8843	148	25	-	-	PUNCT
easat-8843	148	26	>	>	X
easat-8843	148	27	ap	ap	PROPN
easat-8843	148	28	1.653	1.653	NUM
easat-8843	148	29	0.098	0.098	NUM
easat-8843	148	30	ds-	ds-	X
easat-8843	148	31	>	>	X
easat-8843	148	32	ap	ap	PROPN
easat-8843	148	33	3.712	3.712	NUM
easat-8843	148	34	0.000	0.000	NUM
easat-8843	148	35	based	base	VERB
easat-8843	148	36	on	on	ADP
easat-8843	148	37	the	the	DET
easat-8843	148	38	hypothesis	hypothesis	NOUN
easat-8843	148	39	testing	testing	NOUN
easat-8843	148	40	result	result	NOUN
easat-8843	148	41	presented	present	VERB
easat-8843	148	42	in	in	ADP
easat-8843	148	43	table	table	NOUN
easat-8843	148	44	6	6	NUM
easat-8843	148	45	,	,	PUNCT
easat-8843	148	46	there	there	PRON
easat-8843	148	47	are	be	VERB
easat-8843	148	48	several	several	ADJ
easat-8843	148	49	relationships	relationship	NOUN
easat-8843	148	50	between	between	ADP
easat-8843	148	51	variables	variable	NOUN
easat-8843	148	52	,	,	PUNCT
easat-8843	148	53	such	such	ADJ
easat-8843	148	54	as	as	ADP
easat-8843	148	55	the	the	DET
easat-8843	148	56	following	following	NOUN
easat-8843	148	57	:	:	PUNCT
easat-8843	148	58	1	1	X
easat-8843	148	59	.	.	X
easat-8843	148	60	hypothesis	hypothesis	NOUN
easat-8843	148	61	1	1	NUM
easat-8843	148	62	confirms	confirm	VERB
easat-8843	148	63	that	that	SCONJ
easat-8843	148	64	forensic	forensic	ADJ
easat-8843	148	65	accounting	accounting	NOUN
easat-8843	148	66	skills	skill	NOUN
easat-8843	148	67	significantly	significantly	ADV
easat-8843	148	68	influence	influence	VERB
easat-8843	148	69	fraud	fraud	NOUN
easat-8843	148	70	detection	detection	NOUN
easat-8843	148	71	(	(	PUNCT
easat-8843	148	72	t	t	NOUN
easat-8843	148	73	-	-	PUNCT
easat-8843	148	74	statistic	statistic	NOUN
easat-8843	148	75	=	=	NUM
easat-8843	148	76	5.189	5.189	NUM
easat-8843	148	77	,	,	PUNCT
easat-8843	148	78	p	p	NOUN
easat-8843	148	79	-	-	PUNCT
easat-8843	148	80	value	value	NOUN
easat-8843	148	81	=	=	NOUN
easat-8843	148	82	0.000	0.000	NUM
easat-8843	148	83	)	)	PUNCT
easat-8843	148	84	.	.	PUNCT
easat-8843	149	1	2	2	X
easat-8843	149	2	.	.	X
easat-8843	149	3	hypothesis	hypothesis	NOUN
easat-8843	149	4	2	2	NUM
easat-8843	149	5	shows	show	VERB
easat-8843	149	6	a	a	DET
easat-8843	149	7	significant	significant	ADJ
easat-8843	149	8	positive	positive	ADJ
easat-8843	149	9	effect	effect	NOUN
easat-8843	149	10	of	of	ADP
easat-8843	149	11	digital	digital	ADJ
easat-8843	149	12	skills	skill	NOUN
easat-8843	149	13	on	on	ADP
easat-8843	149	14	forensic	forensic	ADJ
easat-8843	149	15	accounting	accounting	NOUN
easat-8843	149	16	skills	skill	NOUN
easat-8843	149	17	(	(	PUNCT
easat-8843	149	18	t	t	NOUN
easat-8843	149	19	-	-	PUNCT
easat-8843	149	20	statistic	statistic	NOUN
easat-8843	149	21	=	=	SYM
easat-8843	149	22	2.905	2.905	NUM
easat-8843	149	23	,	,	PUNCT
easat-8843	149	24	p	p	NOUN
easat-8843	149	25	-	-	PUNCT
easat-8843	149	26	value	value	NOUN
easat-8843	149	27	=	=	NOUN
easat-8843	149	28	0.004	0.004	NUM
easat-8843	149	29	)	)	PUNCT
easat-8843	149	30	.	.	PUNCT
easat-8843	150	1	3	3	X
easat-8843	150	2	.	.	X
easat-8843	150	3	hypothesis	hypothesis	NOUN
easat-8843	150	4	3	3	NUM
easat-8843	150	5	shows	show	VERB
easat-8843	150	6	that	that	SCONJ
easat-8843	150	7	digital	digital	ADJ
easat-8843	150	8	skills	skill	NOUN
easat-8843	150	9	do	do	AUX
easat-8843	150	10	not	not	PART
easat-8843	150	11	have	have	VERB
easat-8843	150	12	a	a	DET
easat-8843	150	13	significant	significant	ADJ
easat-8843	150	14	direct	direct	ADJ
easat-8843	150	15	effect	effect	NOUN
easat-8843	150	16	on	on	ADP
easat-8843	150	17	fraud	fraud	NOUN
easat-8843	150	18	detection	detection	NOUN
easat-8843	150	19	(	(	PUNCT
easat-8843	150	20	t	t	NOUN
easat-8843	150	21	-	-	PUNCT
easat-8843	150	22	statistic	statistic	NOUN
easat-8843	150	23	=	=	NOUN
easat-8843	150	24	1.302	1.302	NUM
easat-8843	150	25	,	,	PUNCT
easat-8843	150	26	p	p	NOUN
easat-8843	150	27	-	-	PUNCT
easat-8843	150	28	value	value	NOUN
easat-8843	150	29	=	=	NOUN
easat-8843	150	30	0.193	0.193	NUM
easat-8843	150	31	)	)	PUNCT
easat-8843	150	32	.	.	PUNCT
easat-8843	151	1	4	4	X
easat-8843	151	2	.	.	X
easat-8843	151	3	hypothesis	hypothesis	NOUN
easat-8843	151	4	4	4	NUM
easat-8843	151	5	reveals	reveal	VERB
easat-8843	151	6	that	that	SCONJ
easat-8843	151	7	fraud	fraud	NOUN
easat-8843	151	8	detection	detection	NOUN
easat-8843	151	9	does	do	AUX
easat-8843	151	10	not	not	PART
easat-8843	151	11	significally	significally	ADV
easat-8843	151	12	affect	affect	VERB
easat-8843	151	13	audit	audit	NOUN
easat-8843	151	14	performance	performance	NOUN
easat-8843	151	15	(	(	PUNCT
easat-8843	151	16	tstatistic	tstatistic	ADJ
easat-8843	151	17	=	=	ADJ
easat-8843	151	18	1.653	1.653	NUM
easat-8843	151	19	,	,	PUNCT
easat-8843	151	20	p	p	NOUN
easat-8843	151	21	-	-	PUNCT
easat-8843	151	22	value	value	NOUN
easat-8843	151	23	of	of	ADP
easat-8843	151	24	0.098	0.098	NUM
easat-8843	151	25	)	)	PUNCT
easat-8843	151	26	.	.	PUNCT
easat-8843	152	1	5	5	X
easat-8843	152	2	.	.	X
easat-8843	152	3	hypothesis	hypothesis	NOUN
easat-8843	152	4	5	5	NUM
easat-8843	152	5	confirms	confirm	VERB
easat-8843	152	6	a	a	DET
easat-8843	152	7	significant	significant	ADJ
easat-8843	152	8	positive	positive	ADJ
easat-8843	152	9	effect	effect	NOUN
easat-8843	152	10	of	of	ADP
easat-8843	152	11	digital	digital	ADJ
easat-8843	152	12	skills	skill	NOUN
easat-8843	152	13	on	on	ADP
easat-8843	152	14	audit	audit	NOUN
easat-8843	152	15	performance	performance	NOUN
easat-8843	152	16	(	(	PUNCT
easat-8843	152	17	tstatistic	tstatistic	ADJ
easat-8843	152	18	=	=	NOUN
easat-8843	152	19	3.712	3.712	NUM
easat-8843	152	20	,	,	PUNCT
easat-8843	152	21	p	p	NOUN
easat-8843	152	22	-	-	PUNCT
easat-8843	152	23	value	value	NOUN
easat-8843	152	24	=	=	NOUN
easat-8843	152	25	0.000	0.000	NUM
easat-8843	152	26	.	.	PUNCT
easat-8843	153	1	5	5	X
easat-8843	153	2	.	.	X
easat-8843	153	3	discussion	discussion	NOUN
easat-8843	153	4	hypothesis	hypothesis	NOUN
easat-8843	153	5	1	1	NUM
easat-8843	153	6	explains	explain	VERB
easat-8843	153	7	that	that	SCONJ
easat-8843	153	8	forensic	forensic	ADJ
easat-8843	153	9	accounting	accounting	NOUN
easat-8843	153	10	skills	skill	NOUN
easat-8843	153	11	have	have	VERB
easat-8843	153	12	an	an	DET
easat-8843	153	13	influence	influence	NOUN
easat-8843	153	14	on	on	ADP
easat-8843	153	15	fraud	fraud	NOUN
easat-8843	153	16	detection	detection	NOUN
easat-8843	153	17	within	within	ADP
easat-8843	153	18	the	the	DET
easat-8843	153	19	auditor	auditor	NOUN
easat-8843	153	20	’s	’s	PART
easat-8843	153	21	work	work	NOUN
easat-8843	153	22	process	process	NOUN
easat-8843	153	23	.	.	PUNCT
easat-8843	154	1	the	the	DET
easat-8843	154	2	findings	finding	NOUN
easat-8843	154	3	indicate	indicate	VERB
easat-8843	154	4	that	that	SCONJ
easat-8843	154	5	the	the	DET
easat-8843	154	6	forensic	forensic	ADJ
easat-8843	154	7	accounting	accounting	NOUN
easat-8843	154	8	skills	skill	NOUN
easat-8843	154	9	and	and	CCONJ
easat-8843	154	10	fraud	fraud	NOUN
easat-8843	154	11	detection	detection	NOUN
easat-8843	154	12	capabilities	capability	NOUN
easat-8843	154	13	possessed	possess	VERB
easat-8843	154	14	by	by	ADP
easat-8843	154	15	external	external	ADJ
easat-8843	154	16	auditors	auditor	NOUN
easat-8843	154	17	in	in	ADP
easat-8843	154	18	the	the	DET
easat-8843	154	19	greater	great	ADJ
easat-8843	154	20	jakarta	jakarta	PROPN
easat-8843	154	21	area	area	NOUN
easat-8843	154	22	are	be	AUX
easat-8843	154	23	relatively	relatively	ADV
easat-8843	154	24	high	high	ADJ
easat-8843	154	25	.	.	PUNCT
easat-8843	155	1	this	this	PRON
easat-8843	155	2	is	be	AUX
easat-8843	155	3	consistent	consistent	ADJ
easat-8843	155	4	with	with	ADP
easat-8843	155	5	previous	previous	ADJ
easat-8843	155	6	research	research	NOUN
easat-8843	155	7	conducted	conduct	VERB
easat-8843	155	8	by	by	ADP
easat-8843	155	9	alsaif	alsaif	NOUN
easat-8843	155	10	[	[	X
easat-8843	155	11	11	11	NUM
easat-8843	155	12	]	]	PUNCT
easat-8843	155	13	who	who	PRON
easat-8843	155	14	stated	state	VERB
easat-8843	155	15	that	that	SCONJ
easat-8843	155	16	forensic	forensic	ADJ
easat-8843	155	17	accounting	accounting	NOUN
easat-8843	155	18	skills	skill	NOUN
easat-8843	155	19	,	,	PUNCT
easat-8843	155	20	including	include	VERB
easat-8843	155	21	investigative	investigative	ADJ
easat-8843	155	22	skills	skill	NOUN
easat-8843	155	23	,	,	PUNCT
easat-8843	155	24	can	can	AUX
easat-8843	155	25	enhance	enhance	VERB
easat-8843	155	26	the	the	DET
easat-8843	155	27	integrity	integrity	NOUN
easat-8843	155	28	of	of	ADP
easat-8843	155	29	financial	financial	ADJ
easat-8843	155	30	statements	statement	NOUN
easat-8843	155	31	.	.	PUNCT
easat-8843	156	1	in	in	ADP
easat-8843	156	2	addition	addition	NOUN
easat-8843	156	3	,	,	PUNCT
easat-8843	156	4	adejumo	adejumo	ADJ
easat-8843	156	5	and	and	CCONJ
easat-8843	156	6	1172	1172	NUM
easat-8843	156	7	edelweiss	edelweiss	PROPN
easat-8843	156	8	applied	apply	VERB
easat-8843	156	9	science	science	NOUN
easat-8843	156	10	and	and	CCONJ
easat-8843	156	11	technology	technology	NOUN
easat-8843	156	12	issn	issn	PROPN
easat-8843	156	13	:	:	PUNCT
easat-8843	156	14	2576	2576	NUM
easat-8843	156	15	-	-	SYM
easat-8843	156	16	8484	8484	NUM
easat-8843	156	17	vol	vol	NOUN
easat-8843	156	18	.	.	PROPN
easat-8843	157	1	9	9	NUM
easat-8843	157	2	,	,	PUNCT
easat-8843	157	3	no	no	INTJ
easat-8843	157	4	.	.	NOUN
easat-8843	157	5	7	7	NUM
easat-8843	157	6	:	:	SYM
easat-8843	157	7	1166	1166	NUM
easat-8843	157	8	-	-	SYM
easat-8843	157	9	1175	1175	NUM
easat-8843	157	10	,	,	PUNCT
easat-8843	157	11	2025	2025	NUM
easat-8843	157	12	doi	doi	NOUN
easat-8843	157	13	:	:	PUNCT
easat-8843	157	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	157	15	©	©	PROPN
easat-8843	157	16	2025	2025	NUM
easat-8843	157	17	by	by	ADP
easat-8843	157	18	the	the	DET
easat-8843	157	19	authors	author	NOUN
easat-8843	157	20	;	;	PUNCT
easat-8843	157	21	licensee	licensee	PROPN
easat-8843	157	22	learning	learning	PROPN
easat-8843	157	23	gate	gate	PROPN
easat-8843	157	24	ogburie	ogburie	NOUN
easat-8843	158	1	[	[	X
easat-8843	158	2	27	27	NUM
easat-8843	158	3	]	]	PUNCT
easat-8843	158	4	highlighted	highlight	VERB
easat-8843	158	5	that	that	SCONJ
easat-8843	158	6	forensic	forensic	ADJ
easat-8843	158	7	accounting	accounting	NOUN
easat-8843	158	8	has	have	AUX
easat-8843	158	9	evolved	evolve	VERB
easat-8843	158	10	into	into	ADP
easat-8843	158	11	a	a	DET
easat-8843	158	12	primary	primary	ADJ
easat-8843	158	13	tool	tool	NOUN
easat-8843	158	14	for	for	ADP
easat-8843	158	15	fraud	fraud	NOUN
easat-8843	158	16	detection	detection	NOUN
easat-8843	158	17	and	and	CCONJ
easat-8843	158	18	prevention	prevention	NOUN
easat-8843	158	19	,	,	PUNCT
easat-8843	158	20	not	not	PART
easat-8843	158	21	only	only	ADV
easat-8843	158	22	relying	rely	VERB
easat-8843	158	23	on	on	ADP
easat-8843	158	24	traditional	traditional	ADJ
easat-8843	158	25	techniques	technique	NOUN
easat-8843	158	26	but	but	CCONJ
easat-8843	158	27	also	also	ADV
easat-8843	158	28	integrating	integrate	VERB
easat-8843	158	29	advanced	advanced	ADJ
easat-8843	158	30	technologies	technology	NOUN
easat-8843	158	31	such	such	ADJ
easat-8843	158	32	as	as	ADP
easat-8843	158	33	data	datum	NOUN
easat-8843	158	34	analytics	analytic	NOUN
easat-8843	158	35	and	and	CCONJ
easat-8843	158	36	machine	machine	NOUN
easat-8843	158	37	learning	learning	NOUN
easat-8843	158	38	.	.	PUNCT
easat-8843	159	1	these	these	DET
easat-8843	159	2	findings	finding	NOUN
easat-8843	159	3	reinforce	reinforce	VERB
easat-8843	159	4	the	the	DET
easat-8843	159	5	importance	importance	NOUN
easat-8843	159	6	of	of	ADP
easat-8843	159	7	mastering	master	VERB
easat-8843	159	8	forensic	forensic	ADJ
easat-8843	159	9	accounting	accounting	NOUN
easat-8843	159	10	skills	skill	NOUN
easat-8843	159	11	for	for	ADP
easat-8843	159	12	effective	effective	ADJ
easat-8843	159	13	fraud	fraud	NOUN
easat-8843	159	14	detection	detection	NOUN
easat-8843	159	15	.	.	PUNCT
easat-8843	160	1	hypothesis	hypothesis	NOUN
easat-8843	160	2	2	2	NUM
easat-8843	160	3	states	state	VERB
easat-8843	160	4	a	a	DET
easat-8843	160	5	significant	significant	ADJ
easat-8843	160	6	positive	positive	ADJ
easat-8843	160	7	relationship	relationship	NOUN
easat-8843	160	8	between	between	ADP
easat-8843	160	9	digital	digital	ADJ
easat-8843	160	10	skills	skill	NOUN
easat-8843	160	11	and	and	CCONJ
easat-8843	160	12	forensic	forensic	ADJ
easat-8843	160	13	accounting	accounting	NOUN
easat-8843	160	14	skills	skill	NOUN
easat-8843	160	15	,	,	PUNCT
easat-8843	160	16	with	with	ADP
easat-8843	160	17	a	a	DET
easat-8843	160	18	t	t	NOUN
easat-8843	160	19	-	-	PUNCT
easat-8843	160	20	statistic	statistic	NOUN
easat-8843	160	21	value	value	NOUN
easat-8843	160	22	of	of	ADP
easat-8843	160	23	2.905	2.905	NUM
easat-8843	160	24	(	(	PUNCT
easat-8843	160	25	>	>	NOUN
easat-8843	160	26	1.96	1.96	NUM
easat-8843	160	27	)	)	PUNCT
easat-8843	160	28	and	and	CCONJ
easat-8843	160	29	a	a	DET
easat-8843	160	30	p	p	NOUN
easat-8843	160	31	-	-	PUNCT
easat-8843	160	32	value	value	NOUN
easat-8843	160	33	of	of	ADP
easat-8843	160	34	0.004	0.004	NUM
easat-8843	160	35	(	(	PUNCT
easat-8843	160	36	<	<	X
easat-8843	160	37	0.05	0.05	NUM
easat-8843	160	38	)	)	PUNCT
easat-8843	160	39	.	.	PUNCT
easat-8843	161	1	this	this	PRON
easat-8843	161	2	indicates	indicate	VERB
easat-8843	161	3	that	that	SCONJ
easat-8843	161	4	an	an	DET
easat-8843	161	5	increase	increase	NOUN
easat-8843	161	6	in	in	ADP
easat-8843	161	7	digital	digital	ADJ
easat-8843	161	8	skills	skill	NOUN
easat-8843	161	9	has	have	VERB
easat-8843	161	10	an	an	DET
easat-8843	161	11	impact	impact	NOUN
easat-8843	161	12	on	on	ADP
easat-8843	161	13	improving	improve	VERB
easat-8843	161	14	the	the	DET
easat-8843	161	15	forensic	forensic	ADJ
easat-8843	161	16	accounting	accounting	NOUN
easat-8843	161	17	skills	skill	NOUN
easat-8843	161	18	among	among	ADP
easat-8843	161	19	the	the	DET
easat-8843	161	20	external	external	ADJ
easat-8843	161	21	auditors	auditor	NOUN
easat-8843	161	22	in	in	ADP
easat-8843	161	23	the	the	DET
easat-8843	161	24	greater	great	ADJ
easat-8843	161	25	jakarta	jakarta	PROPN
easat-8843	161	26	area	area	NOUN
easat-8843	161	27	.	.	PUNCT
easat-8843	162	1	these	these	DET
easat-8843	162	2	results	result	NOUN
easat-8843	162	3	are	be	AUX
easat-8843	162	4	consistent	consistent	ADJ
easat-8843	162	5	with	with	ADP
easat-8843	162	6	the	the	DET
easat-8843	162	7	previous	previous	ADJ
easat-8843	162	8	research	research	NOUN
easat-8843	162	9	of	of	ADP
easat-8843	162	10	ali	ali	PROPN
easat-8843	162	11	,	,	PUNCT
easat-8843	162	12	et	et	PROPN
easat-8843	162	13	al	al	PROPN
easat-8843	162	14	.	.	PUNCT
easat-8843	163	1	[	[	X
easat-8843	163	2	37	37	NUM
easat-8843	163	3	]	]	PUNCT
easat-8843	163	4	which	which	PRON
easat-8843	163	5	emphasizes	emphasize	VERB
easat-8843	163	6	the	the	DET
easat-8843	163	7	essential	essential	ADJ
easat-8843	163	8	role	role	NOUN
easat-8843	163	9	of	of	ADP
easat-8843	163	10	advanced	advanced	ADJ
easat-8843	163	11	digital	digital	ADJ
easat-8843	163	12	technologies	technology	NOUN
easat-8843	163	13	in	in	ADP
easat-8843	163	14	enhancing	enhance	VERB
easat-8843	163	15	forensic	forensic	ADJ
easat-8843	163	16	accounting	accounting	NOUN
easat-8843	163	17	practices	practice	NOUN
easat-8843	163	18	and	and	CCONJ
easat-8843	163	19	improving	improve	VERB
easat-8843	163	20	the	the	DET
easat-8843	163	21	effectiveness	effectiveness	NOUN
easat-8843	163	22	of	of	ADP
easat-8843	163	23	fraud	fraud	NOUN
easat-8843	163	24	detection	detection	NOUN
easat-8843	163	25	and	and	CCONJ
easat-8843	163	26	prevention	prevention	NOUN
easat-8843	163	27	mechanisms	mechanism	NOUN
easat-8843	163	28	.	.	PUNCT
easat-8843	164	1	similarly	similarly	ADV
easat-8843	164	2	,	,	PUNCT
easat-8843	164	3	pramano	pramano	ADJ
easat-8843	164	4	,	,	PUNCT
easat-8843	164	5	et	et	PROPN
easat-8843	164	6	al	al	PROPN
easat-8843	164	7	.	.	PUNCT
easat-8843	165	1	[	[	X
easat-8843	165	2	38	38	NUM
easat-8843	165	3	]	]	PUNCT
easat-8843	165	4	discovered	discover	VERB
easat-8843	165	5	that	that	SCONJ
easat-8843	165	6	digital	digital	ADJ
easat-8843	165	7	skills	skill	NOUN
easat-8843	165	8	significantly	significantly	ADV
easat-8843	165	9	affect	affect	VERB
easat-8843	165	10	the	the	DET
easat-8843	165	11	effectiveness	effectiveness	NOUN
easat-8843	165	12	of	of	ADP
easat-8843	165	13	forensic	forensic	ADJ
easat-8843	165	14	accounting	accounting	NOUN
easat-8843	165	15	practices	practice	NOUN
easat-8843	165	16	,	,	PUNCT
easat-8843	165	17	particularly	particularly	ADV
easat-8843	165	18	in	in	ADP
easat-8843	165	19	improving	improve	VERB
easat-8843	165	20	fraud	fraud	NOUN
easat-8843	165	21	detection	detection	NOUN
easat-8843	165	22	quality	quality	NOUN
easat-8843	165	23	.	.	PUNCT
easat-8843	166	1	the	the	DET
easat-8843	166	2	3rd	3rd	ADJ
easat-8843	166	3	hypothesis	hypothesis	NOUN
easat-8843	166	4	is	be	AUX
easat-8843	166	5	formulated	formulate	VERB
easat-8843	166	6	to	to	PART
easat-8843	166	7	test	test	VERB
easat-8843	166	8	the	the	DET
easat-8843	166	9	extent	extent	NOUN
easat-8843	166	10	to	to	PART
easat-8843	166	11	which	which	PRON
easat-8843	166	12	digital	digital	ADJ
easat-8843	166	13	skills	skill	NOUN
easat-8843	166	14	affect	affect	VERB
easat-8843	166	15	fraud	fraud	NOUN
easat-8843	166	16	detection	detection	NOUN
easat-8843	166	17	by	by	ADP
easat-8843	166	18	external	external	ADJ
easat-8843	166	19	auditors	auditor	NOUN
easat-8843	166	20	.	.	PUNCT
easat-8843	167	1	however	however	ADV
easat-8843	167	2	,	,	PUNCT
easat-8843	167	3	the	the	DET
easat-8843	167	4	results	result	NOUN
easat-8843	167	5	of	of	ADP
easat-8843	167	6	the	the	DET
easat-8843	167	7	statistical	statistical	ADJ
easat-8843	167	8	test	test	NOUN
easat-8843	167	9	showed	show	VERB
easat-8843	167	10	that	that	SCONJ
easat-8843	167	11	the	the	DET
easat-8843	167	12	effects	effect	NOUN
easat-8843	167	13	of	of	ADP
easat-8843	167	14	digital	digital	ADJ
easat-8843	167	15	skills	skill	NOUN
easat-8843	167	16	on	on	ADP
easat-8843	167	17	fraud	fraud	NOUN
easat-8843	167	18	detection	detection	NOUN
easat-8843	167	19	is	be	AUX
easat-8843	167	20	not	not	PART
easat-8843	167	21	directly	directly	ADV
easat-8843	167	22	significant	significant	ADJ
easat-8843	167	23	,	,	PUNCT
easat-8843	167	24	the	the	DET
easat-8843	167	25	statistical	statistical	ADJ
easat-8843	167	26	value	value	NOUN
easat-8843	167	27	of	of	ADP
easat-8843	167	28	t	t	PROPN
easat-8843	167	29	-	-	PUNCT
easat-8843	167	30	statistic	statistic	NOUN
easat-8843	167	31	value	value	NOUN
easat-8843	167	32	is	be	AUX
easat-8843	167	33	1.302	1.302	NUM
easat-8843	167	34	and	and	CCONJ
easat-8843	167	35	a	a	DET
easat-8843	167	36	p	p	NOUN
easat-8843	167	37	-	-	PUNCT
easat-8843	167	38	value	value	NOUN
easat-8843	167	39	is	be	AUX
easat-8843	167	40	0.193	0.193	NUM
easat-8843	167	41	.	.	PUNCT
easat-8843	168	1	however	however	ADV
easat-8843	168	2	,	,	PUNCT
easat-8843	168	3	indirect	indirect	ADJ
easat-8843	168	4	path	path	NOUN
easat-8843	168	5	analysis	analysis	NOUN
easat-8843	168	6	has	have	AUX
easat-8843	168	7	shown	show	VERB
easat-8843	168	8	that	that	SCONJ
easat-8843	168	9	digital	digital	ADJ
easat-8843	168	10	skills	skill	NOUN
easat-8843	168	11	have	have	VERB
easat-8843	168	12	a	a	DET
easat-8843	168	13	significant	significant	ADJ
easat-8843	168	14	influence	influence	NOUN
easat-8843	168	15	on	on	ADP
easat-8843	168	16	forensic	forensic	ADJ
easat-8843	168	17	skills	skill	NOUN
easat-8843	168	18	,	,	PUNCT
easat-8843	168	19	thereby	thereby	ADV
easat-8843	168	20	improving	improve	VERB
easat-8843	168	21	fraud	fraud	NOUN
easat-8843	168	22	detection	detection	NOUN
easat-8843	169	1	[	[	X
easat-8843	169	2	39	39	NUM
easat-8843	169	3	]	]	PUNCT
easat-8843	169	4	.	.	PUNCT
easat-8843	170	1	this	this	PRON
easat-8843	170	2	means	mean	VERB
easat-8843	170	3	that	that	SCONJ
easat-8843	170	4	digital	digital	ADJ
easat-8843	170	5	skills	skill	NOUN
easat-8843	170	6	serve	serve	VERB
easat-8843	170	7	as	as	ADP
easat-8843	170	8	an	an	DET
easat-8843	170	9	initial	initial	ADJ
easat-8843	170	10	foundation	foundation	NOUN
easat-8843	170	11	that	that	PRON
easat-8843	170	12	enhances	enhance	VERB
easat-8843	170	13	specific	specific	ADJ
easat-8843	170	14	technical	technical	ADJ
easat-8843	170	15	skills	skill	NOUN
easat-8843	170	16	such	such	ADJ
easat-8843	170	17	as	as	ADP
easat-8843	170	18	forensic	forensic	ADJ
easat-8843	170	19	accounting	accounting	NOUN
easat-8843	170	20	,	,	PUNCT
easat-8843	170	21	playing	play	VERB
easat-8843	170	22	a	a	DET
easat-8843	170	23	more	more	ADV
easat-8843	170	24	direct	direct	ADJ
easat-8843	170	25	role	role	NOUN
easat-8843	170	26	in	in	ADP
easat-8843	170	27	the	the	DET
easat-8843	170	28	process	process	NOUN
easat-8843	170	29	of	of	ADP
easat-8843	170	30	fraud	fraud	NOUN
easat-8843	170	31	detection	detection	NOUN
easat-8843	171	1	[	[	X
easat-8843	171	2	40	40	NUM
easat-8843	171	3	]	]	PUNCT
easat-8843	171	4	.	.	PUNCT
easat-8843	172	1	this	this	PRON
easat-8843	172	2	is	be	AUX
easat-8843	172	3	in	in	ADP
easat-8843	172	4	line	line	NOUN
easat-8843	172	5	with	with	ADP
easat-8843	172	6	the	the	DET
easat-8843	172	7	view	view	NOUN
easat-8843	172	8	of	of	ADP
easat-8843	172	9	barac	barac	NOUN
easat-8843	172	10	,	,	PUNCT
easat-8843	172	11	et	et	PROPN
easat-8843	172	12	al	al	PROPN
easat-8843	172	13	.	.	PUNCT
easat-8843	173	1	[	[	X
easat-8843	173	2	41	41	NUM
easat-8843	173	3	]	]	PUNCT
easat-8843	173	4	who	who	PRON
easat-8843	173	5	state	state	VERB
easat-8843	173	6	that	that	DET
easat-8843	173	7	auditor	auditor	NOUN
easat-8843	173	8	capability	capability	NOUN
easat-8843	173	9	,	,	PUNCT
easat-8843	173	10	including	include	VERB
easat-8843	173	11	technological	technological	ADJ
easat-8843	173	12	proficiency	proficiency	NOUN
easat-8843	173	13	,	,	PUNCT
easat-8843	173	14	forensic	forensic	ADJ
easat-8843	173	15	skills	skill	NOUN
easat-8843	173	16	,	,	PUNCT
easat-8843	173	17	and	and	CCONJ
easat-8843	173	18	interdisciplinary	interdisciplinary	ADJ
easat-8843	173	19	understanding	understanding	NOUN
easat-8843	173	20	,	,	PUNCT
easat-8843	173	21	is	be	AUX
easat-8843	173	22	a	a	DET
easat-8843	173	23	fundamental	fundamental	ADJ
easat-8843	173	24	pillar	pillar	NOUN
easat-8843	173	25	in	in	ADP
easat-8843	173	26	ensuring	ensure	VERB
easat-8843	173	27	audit	audit	NOUN
easat-8843	173	28	quality	quality	NOUN
easat-8843	173	29	amid	amid	ADP
easat-8843	173	30	the	the	DET
easat-8843	173	31	growing	grow	VERB
easat-8843	173	32	complexity	complexity	NOUN
easat-8843	173	33	of	of	ADP
easat-8843	173	34	the	the	DET
easat-8843	173	35	business	business	NOUN
easat-8843	173	36	environment	environment	NOUN
easat-8843	173	37	.	.	PUNCT
easat-8843	174	1	thus	thus	ADV
easat-8843	174	2	,	,	PUNCT
easat-8843	174	3	although	although	SCONJ
easat-8843	174	4	not	not	PART
easat-8843	174	5	playing	play	VERB
easat-8843	174	6	a	a	DET
easat-8843	174	7	direct	direct	ADJ
easat-8843	174	8	role	role	NOUN
easat-8843	174	9	,	,	PUNCT
easat-8843	174	10	digital	digital	ADJ
easat-8843	174	11	skills	skill	NOUN
easat-8843	174	12	remain	remain	VERB
easat-8843	174	13	an	an	DET
easat-8843	174	14	important	important	ADJ
easat-8843	174	15	component	component	NOUN
easat-8843	174	16	in	in	ADP
easat-8843	174	17	building	build	VERB
easat-8843	174	18	adaptive	adaptive	ADJ
easat-8843	174	19	and	and	CCONJ
easat-8843	174	20	resilient	resilient	ADJ
easat-8843	174	21	auditor	auditor	NOUN
easat-8843	174	22	capabilities	capability	NOUN
easat-8843	174	23	in	in	ADP
easat-8843	174	24	the	the	DET
easat-8843	174	25	digital	digital	ADJ
easat-8843	174	26	era	era	NOUN
easat-8843	174	27	.	.	PUNCT
easat-8843	175	1	hypothesis	hypothesis	NOUN
easat-8843	175	2	4	4	NUM
easat-8843	175	3	suggests	suggest	VERB
easat-8843	175	4	that	that	SCONJ
easat-8843	175	5	fraud	fraud	NOUN
easat-8843	175	6	detection	detection	NOUN
easat-8843	175	7	has	have	VERB
easat-8843	175	8	a	a	DET
easat-8843	175	9	significant	significant	ADJ
easat-8843	175	10	effect	effect	NOUN
easat-8843	175	11	on	on	ADP
easat-8843	175	12	audit	audit	NOUN
easat-8843	175	13	performance	performance	NOUN
easat-8843	175	14	.	.	PUNCT
easat-8843	176	1	however	however	ADV
easat-8843	176	2	,	,	PUNCT
easat-8843	176	3	the	the	DET
easat-8843	176	4	results	result	NOUN
easat-8843	176	5	of	of	ADP
easat-8843	176	6	the	the	DET
easat-8843	176	7	hypothesis	hypothesis	NOUN
easat-8843	176	8	testing	testing	NOUN
easat-8843	176	9	shows	show	VERB
easat-8843	176	10	that	that	SCONJ
easat-8843	176	11	fraud	fraud	NOUN
easat-8843	176	12	detection	detection	NOUN
easat-8843	176	13	does	do	AUX
easat-8843	176	14	not	not	PART
easat-8843	176	15	have	have	VERB
easat-8843	176	16	a	a	DET
easat-8843	176	17	significant	significant	ADJ
easat-8843	176	18	effect	effect	NOUN
easat-8843	176	19	on	on	ADP
easat-8843	176	20	audit	audit	NOUN
easat-8843	176	21	performance	performance	NOUN
easat-8843	176	22	,	,	PUNCT
easat-8843	176	23	with	with	ADP
easat-8843	176	24	a	a	DET
easat-8843	176	25	t	t	NOUN
easat-8843	176	26	-	-	PUNCT
easat-8843	176	27	statistic	statistic	NOUN
easat-8843	176	28	value	value	NOUN
easat-8843	176	29	of	of	ADP
easat-8843	176	30	1.653	1.653	NUM
easat-8843	176	31	and	and	CCONJ
easat-8843	176	32	a	a	DET
easat-8843	176	33	p	p	NOUN
easat-8843	176	34	-	-	PUNCT
easat-8843	176	35	value	value	NOUN
easat-8843	176	36	of	of	ADP
easat-8843	176	37	0.098	0.098	NUM
easat-8843	176	38	.	.	PUNCT
easat-8843	177	1	this	this	DET
easat-8843	177	2	result	result	NOUN
easat-8843	177	3	indicates	indicate	VERB
easat-8843	177	4	that	that	SCONJ
easat-8843	177	5	although	although	SCONJ
easat-8843	177	6	auditors	auditor	NOUN
easat-8843	177	7	may	may	AUX
easat-8843	177	8	possess	possess	VERB
easat-8843	177	9	the	the	DET
easat-8843	177	10	ability	ability	NOUN
easat-8843	177	11	to	to	PART
easat-8843	177	12	detect	detect	VERB
easat-8843	177	13	fraud	fraud	NOUN
easat-8843	177	14	indicators	indicator	NOUN
easat-8843	177	15	,	,	PUNCT
easat-8843	177	16	such	such	ADJ
easat-8843	177	17	ability	ability	NOUN
easat-8843	177	18	does	do	AUX
easat-8843	177	19	not	not	PART
easat-8843	177	20	directly	directly	ADV
easat-8843	177	21	enhance	enhance	VERB
easat-8843	177	22	audit	audit	NOUN
easat-8843	177	23	performance	performance	NOUN
easat-8843	177	24	.	.	PUNCT
easat-8843	178	1	this	this	PRON
easat-8843	178	2	may	may	AUX
easat-8843	178	3	be	be	AUX
easat-8843	178	4	due	due	ADJ
easat-8843	178	5	to	to	ADP
easat-8843	178	6	limited	limited	ADJ
easat-8843	178	7	role	role	NOUN
easat-8843	178	8	of	of	ADP
easat-8843	178	9	external	external	ADJ
easat-8843	178	10	auditors	auditor	NOUN
easat-8843	178	11	in	in	ADP
easat-8843	178	12	conducting	conduct	VERB
easat-8843	178	13	direct	direct	ADJ
easat-8843	178	14	fraud	fraud	NOUN
easat-8843	178	15	investigations	investigation	NOUN
easat-8843	178	16	compared	compare	VERB
easat-8843	178	17	to	to	ADP
easat-8843	178	18	forensic	forensic	ADJ
easat-8843	178	19	accountants	accountant	NOUN
easat-8843	178	20	.	.	PUNCT
easat-8843	179	1	this	this	PRON
easat-8843	179	2	may	may	AUX
easat-8843	179	3	be	be	AUX
easat-8843	179	4	due	due	ADJ
easat-8843	179	5	to	to	ADP
easat-8843	179	6	the	the	DET
easat-8843	179	7	limited	limited	ADJ
easat-8843	179	8	role	role	NOUN
easat-8843	179	9	of	of	ADP
easat-8843	179	10	external	external	ADJ
easat-8843	179	11	auditors	auditor	NOUN
easat-8843	179	12	in	in	ADP
easat-8843	179	13	conducting	conduct	VERB
easat-8843	179	14	direct	direct	ADJ
easat-8843	179	15	fraud	fraud	NOUN
easat-8843	179	16	surveys	survey	NOUN
easat-8843	179	17	compared	compare	VERB
easat-8843	179	18	to	to	ADP
easat-8843	179	19	forensic	forensic	ADJ
easat-8843	179	20	accountants	accountant	NOUN
easat-8843	179	21	.	.	PUNCT
easat-8843	180	1	in	in	ADP
easat-8843	180	2	addition	addition	NOUN
easat-8843	180	3	,	,	PUNCT
easat-8843	180	4	according	accord	VERB
easat-8843	180	5	to	to	ADP
easat-8843	180	6	isa	isa	PROPN
easat-8843	180	7	240	240	NUM
easat-8843	180	8	,	,	PUNCT
easat-8843	180	9	as	as	SCONJ
easat-8843	180	10	shown	show	VERB
easat-8843	180	11	by	by	ADP
easat-8843	180	12	the	the	DET
easat-8843	180	13	international	international	ADJ
easat-8843	180	14	auditing	auditing	NOUN
easat-8843	180	15	and	and	CCONJ
easat-8843	180	16	assurance	assurance	NOUN
easat-8843	180	17	standards	standard	NOUN
easat-8843	180	18	board	board	NOUN
easat-8843	180	19	[	[	X
easat-8843	180	20	42	42	NUM
easat-8843	180	21	]	]	X
easat-8843	180	22	external	external	ADJ
easat-8843	180	23	auditors	auditor	NOUN
easat-8843	180	24	are	be	AUX
easat-8843	180	25	required	require	VERB
easat-8843	180	26	to	to	PART
easat-8843	180	27	assess	assess	VERB
easat-8843	180	28	abnormal	abnormal	ADJ
easat-8843	180	29	risks	risk	NOUN
easat-8843	180	30	of	of	ADP
easat-8843	180	31	documents	document	NOUN
easat-8843	180	32	due	due	ADJ
easat-8843	180	33	to	to	ADP
easat-8843	180	34	fraud	fraud	NOUN
easat-8843	180	35	,	,	PUNCT
easat-8843	180	36	but	but	CCONJ
easat-8843	180	37	they	they	PRON
easat-8843	180	38	are	be	AUX
easat-8843	180	39	not	not	PART
easat-8843	180	40	authorized	authorize	VERB
easat-8843	180	41	.	.	PUNCT
easat-8843	181	1	investigators	investigator	NOUN
easat-8843	181	2	.	.	PUNCT
easat-8843	182	1	these	these	DET
easat-8843	182	2	results	result	NOUN
easat-8843	182	3	indicate	indicate	VERB
easat-8843	182	4	that	that	SCONJ
easat-8843	182	5	the	the	DET
easat-8843	182	6	ability	ability	NOUN
easat-8843	182	7	to	to	PART
easat-8843	182	8	detect	detect	VERB
easat-8843	182	9	fraud	fraud	NOUN
easat-8843	182	10	may	may	AUX
easat-8843	182	11	not	not	PART
easat-8843	182	12	contribute	contribute	VERB
easat-8843	182	13	significantly	significantly	ADV
easat-8843	182	14	to	to	ADP
easat-8843	182	15	the	the	DET
easat-8843	182	16	audit	audit	NOUN
easat-8843	182	17	performance	performance	NOUN
easat-8843	182	18	,	,	PUNCT
easat-8843	182	19	especially	especially	ADV
easat-8843	182	20	when	when	SCONJ
easat-8843	182	21	the	the	DET
easat-8843	182	22	efficiency	efficiency	NOUN
easat-8843	182	23	is	be	AUX
easat-8843	182	24	measured	measure	VERB
easat-8843	182	25	on	on	ADP
easat-8843	182	26	audit	audit	NOUN
easat-8843	182	27	efficiency	efficiency	NOUN
easat-8843	182	28	,	,	PUNCT
easat-8843	182	29	procedural	procedural	ADJ
easat-8843	182	30	efficiency	efficiency	NOUN
easat-8843	182	31	or	or	CCONJ
easat-8843	182	32	compliance	compliance	NOUN
easat-8843	182	33	with	with	ADP
easat-8843	182	34	audit	audit	NOUN
easat-8843	182	35	standards	standard	NOUN
easat-8843	182	36	.	.	PUNCT
easat-8843	183	1	the	the	DET
easat-8843	183	2	5th	5th	ADJ
easat-8843	183	3	hypothesis	hypothesis	NOUN
easat-8843	183	4	indicates	indicate	VERB
easat-8843	183	5	that	that	SCONJ
easat-8843	183	6	digital	digital	ADJ
easat-8843	183	7	skills	skill	NOUN
easat-8843	183	8	have	have	VERB
easat-8843	183	9	a	a	DET
easat-8843	183	10	positive	positive	ADJ
easat-8843	183	11	impact	impact	NOUN
easat-8843	183	12	on	on	ADP
easat-8843	183	13	audit	audit	NOUN
easat-8843	183	14	performance	performance	NOUN
easat-8843	183	15	,	,	PUNCT
easat-8843	183	16	as	as	SCONJ
easat-8843	183	17	shown	show	VERB
easat-8843	183	18	by	by	ADP
easat-8843	183	19	the	the	DET
easat-8843	183	20	hypothesis	hypothesis	NOUN
easat-8843	183	21	testing	testing	NOUN
easat-8843	183	22	results	result	NOUN
easat-8843	183	23	indicating	indicate	VERB
easat-8843	183	24	a	a	DET
easat-8843	183	25	statistically	statistically	ADV
easat-8843	183	26	significant	significant	ADJ
easat-8843	183	27	relationship	relationship	NOUN
easat-8843	183	28	.	.	PUNCT
easat-8843	184	1	this	this	PRON
easat-8843	184	2	shows	show	VERB
easat-8843	184	3	that	that	SCONJ
easat-8843	184	4	digital	digital	ADJ
easat-8843	184	5	skills	skill	NOUN
easat-8843	184	6	contribute	contribute	VERB
easat-8843	184	7	meaningfully	meaningfully	ADV
easat-8843	184	8	to	to	ADP
easat-8843	184	9	improving	improve	VERB
easat-8843	184	10	the	the	DET
easat-8843	184	11	performance	performance	NOUN
easat-8843	184	12	of	of	ADP
easat-8843	184	13	external	external	ADJ
easat-8843	184	14	auditors	auditor	NOUN
easat-8843	184	15	.	.	PUNCT
easat-8843	185	1	this	this	DET
easat-8843	185	2	observation	observation	NOUN
easat-8843	185	3	is	be	AUX
easat-8843	185	4	supported	support	VERB
easat-8843	185	5	by	by	ADP
easat-8843	185	6	alonge	alonge	NOUN
easat-8843	185	7	,	,	PUNCT
easat-8843	185	8	et	et	PROPN
easat-8843	185	9	al	al	PROPN
easat-8843	185	10	.	.	PUNCT
easat-8843	186	1	[	[	X
easat-8843	186	2	16	16	NUM
easat-8843	186	3	]	]	PUNCT
easat-8843	186	4	arguing	argue	VERB
easat-8843	186	5	that	that	SCONJ
easat-8843	186	6	digital	digital	ADJ
easat-8843	186	7	conversion	conversion	NOUN
easat-8843	186	8	helps	helps	AUX
easat-8843	186	9	overcome	overcome	VERB
easat-8843	186	10	the	the	DET
easat-8843	186	11	challenges	challenge	NOUN
easat-8843	186	12	of	of	ADP
easat-8843	186	13	traditional	traditional	ADJ
easat-8843	186	14	audit	audit	NOUN
easat-8843	186	15	and	and	CCONJ
easat-8843	186	16	emphasize	emphasize	VERB
easat-8843	186	17	that	that	SCONJ
easat-8843	186	18	the	the	DET
easat-8843	186	19	use	use	NOUN
easat-8843	186	20	of	of	ADP
easat-8843	186	21	technologies	technology	NOUN
easat-8843	186	22	such	such	ADJ
easat-8843	186	23	as	as	ADP
easat-8843	186	24	accounting	accounting	NOUN
easat-8843	186	25	software	software	NOUN
easat-8843	186	26	,	,	PUNCT
easat-8843	186	27	artificial	artificial	ADJ
easat-8843	186	28	intelligence	intelligence	NOUN
easat-8843	186	29	and	and	CCONJ
easat-8843	186	30	automated	automate	VERB
easat-8843	186	31	data	datum	NOUN
easat-8843	186	32	systems	system	NOUN
easat-8843	186	33	can	can	AUX
easat-8843	186	34	be	be	AUX
easat-8843	186	35	reduce	reduce	VERB
easat-8843	186	36	human	human	ADJ
easat-8843	186	37	errors	error	NOUN
easat-8843	186	38	.	.	PUNCT
easat-8843	187	1	alonge	alonge	NOUN
easat-8843	187	2	,	,	PUNCT
easat-8843	187	3	et	et	PROPN
easat-8843	187	4	al	al	PROPN
easat-8843	187	5	.	.	PUNCT
easat-8843	188	1	[	[	X
easat-8843	188	2	16	16	NUM
easat-8843	188	3	]	]	PUNCT
easat-8843	188	4	also	also	ADV
easat-8843	188	5	highlights	highlight	VERB
easat-8843	188	6	that	that	SCONJ
easat-8843	188	7	the	the	DET
easat-8843	188	8	integration	integration	NOUN
easat-8843	188	9	of	of	ADP
easat-8843	188	10	digital	digital	ADJ
easat-8843	188	11	tools	tool	NOUN
easat-8843	188	12	plays	play	VERB
easat-8843	188	13	a	a	DET
easat-8843	188	14	crucial	crucial	ADJ
easat-8843	188	15	role	role	NOUN
easat-8843	188	16	,	,	PUNCT
easat-8843	188	17	which	which	PRON
easat-8843	188	18	highly	highly	ADV
easat-8843	188	19	depends	depend	VERB
easat-8843	188	20	on	on	ADP
easat-8843	188	21	the	the	DET
easat-8843	188	22	auditor	auditor	NOUN
easat-8843	188	23	’s	’s	PART
easat-8843	188	24	ability	ability	NOUN
easat-8843	188	25	to	to	PART
easat-8843	188	26	understand	understand	VERB
easat-8843	188	27	and	and	CCONJ
easat-8843	188	28	apply	apply	VERB
easat-8843	188	29	these	these	DET
easat-8843	188	30	tools	tool	NOUN
easat-8843	188	31	effectively	effectively	ADV
easat-8843	188	32	.	.	PUNCT
easat-8843	189	1	in	in	ADP
easat-8843	189	2	other	other	ADJ
easat-8843	189	3	words	word	NOUN
easat-8843	189	4	,	,	PUNCT
easat-8843	189	5	digital	digital	ADJ
easat-8843	189	6	skills	skill	NOUN
easat-8843	189	7	not	not	PART
easat-8843	189	8	only	only	ADV
easat-8843	189	9	support	support	VERB
easat-8843	189	10	automation	automation	NOUN
easat-8843	189	11	processes	process	NOUN
easat-8843	189	12	but	but	CCONJ
easat-8843	189	13	also	also	ADV
easat-8843	189	14	play	play	VERB
easat-8843	189	15	a	a	DET
easat-8843	189	16	role	role	NOUN
easat-8843	189	17	in	in	ADP
easat-8843	189	18	analytical	analytical	ADJ
easat-8843	189	19	thinking	thinking	NOUN
easat-8843	189	20	and	and	CCONJ
easat-8843	189	21	complex	complex	ADJ
easat-8843	189	22	audit	audit	NOUN
easat-8843	189	23	decision	decision	NOUN
easat-8843	189	24	-	-	PUNCT
easat-8843	189	25	making	making	NOUN
easat-8843	189	26	.	.	PUNCT
easat-8843	190	1	thus	thus	ADV
easat-8843	190	2	,	,	PUNCT
easat-8843	190	3	the	the	DET
easat-8843	190	4	study	study	NOUN
easat-8843	190	5	confirms	confirm	VERB
easat-8843	190	6	that	that	SCONJ
easat-8843	190	7	digital	digital	ADJ
easat-8843	190	8	competence	competence	NOUN
easat-8843	190	9	is	be	AUX
easat-8843	190	10	essential	essential	ADJ
easat-8843	190	11	to	to	PART
easat-8843	190	12	improve	improve	VERB
easat-8843	190	13	audit	audit	NOUN
easat-8843	190	14	performance	performance	NOUN
easat-8843	190	15	in	in	ADP
easat-8843	190	16	the	the	DET
easat-8843	190	17	modern	modern	ADJ
easat-8843	190	18	era	era	NOUN
easat-8843	190	19	.	.	PUNCT
easat-8843	191	1	6	6	X
easat-8843	191	2	.	.	X
easat-8843	191	3	limitation	limitation	NOUN
easat-8843	191	4	this	this	DET
easat-8843	191	5	study	study	NOUN
easat-8843	191	6	has	have	VERB
easat-8843	191	7	several	several	ADJ
easat-8843	191	8	limitations	limitation	NOUN
easat-8843	191	9	.	.	PUNCT
easat-8843	192	1	first	first	ADV
easat-8843	192	2	,	,	PUNCT
easat-8843	192	3	data	datum	NOUN
easat-8843	192	4	collection	collection	NOUN
easat-8843	192	5	was	be	AUX
easat-8843	192	6	conducted	conduct	VERB
easat-8843	192	7	during	during	ADP
easat-8843	192	8	auditors	auditor	NOUN
easat-8843	192	9	’	’	PART
easat-8843	192	10	peak	peak	NOUN
easat-8843	192	11	season	season	NOUN
easat-8843	192	12	,	,	PUNCT
easat-8843	192	13	potentially	potentially	ADV
easat-8843	192	14	affecting	affect	VERB
easat-8843	192	15	the	the	DET
easat-8843	192	16	time	time	NOUN
easat-8843	192	17	respondents	respondent	NOUN
easat-8843	192	18	spent	spend	VERB
easat-8843	192	19	on	on	ADP
easat-8843	192	20	the	the	DET
easat-8843	192	21	questionnaire	questionnaire	NOUN
easat-8843	192	22	.	.	PUNCT
easat-8843	193	1	nevertheless	nevertheless	ADV
easat-8843	193	2	,	,	PUNCT
easat-8843	193	3	this	this	DET
easat-8843	193	4	study	study	NOUN
easat-8843	193	5	managed	manage	VERB
easat-8843	193	6	to	to	PART
easat-8843	193	7	collect	collect	VERB
easat-8843	193	8	62	62	NUM
easat-8843	193	9	respondents	respondent	NOUN
easat-8843	193	10	,	,	PUNCT
easat-8843	193	11	exceeding	exceed	VERB
easat-8843	193	12	the	the	DET
easat-8843	193	13	initial	initial	ADJ
easat-8843	193	14	target	target	NOUN
easat-8843	193	15	of	of	ADP
easat-8843	193	16	only	only	ADV
easat-8843	193	17	40	40	NUM
easat-8843	193	18	.	.	PUNCT
easat-8843	194	1	second	second	ADJ
easat-8843	194	2	,	,	PUNCT
easat-8843	194	3	the	the	DET
easat-8843	194	4	scope	scope	NOUN
easat-8843	194	5	was	be	AUX
easat-8843	194	6	the	the	DET
easat-8843	194	7	location	location	NOUN
easat-8843	194	8	is	be	AUX
easat-8843	194	9	1173	1173	NUM
easat-8843	194	10	edelweiss	edelweiss	PROPN
easat-8843	194	11	applied	apply	VERB
easat-8843	194	12	science	science	NOUN
easat-8843	194	13	and	and	CCONJ
easat-8843	194	14	technology	technology	NOUN
easat-8843	194	15	issn	issn	PROPN
easat-8843	194	16	:	:	PUNCT
easat-8843	194	17	2576	2576	NUM
easat-8843	194	18	-	-	SYM
easat-8843	194	19	8484	8484	NUM
easat-8843	194	20	vol	vol	NOUN
easat-8843	194	21	.	.	PROPN
easat-8843	195	1	9	9	NUM
easat-8843	195	2	,	,	PUNCT
easat-8843	195	3	no	no	INTJ
easat-8843	195	4	.	.	NOUN
easat-8843	195	5	7	7	NUM
easat-8843	195	6	:	:	SYM
easat-8843	195	7	1166	1166	NUM
easat-8843	195	8	-	-	SYM
easat-8843	195	9	1175	1175	NUM
easat-8843	195	10	,	,	PUNCT
easat-8843	195	11	2025	2025	NUM
easat-8843	195	12	doi	doi	NOUN
easat-8843	195	13	:	:	PUNCT
easat-8843	195	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	195	15	©	©	PROPN
easat-8843	195	16	2025	2025	NUM
easat-8843	195	17	by	by	ADP
easat-8843	195	18	the	the	DET
easat-8843	195	19	authors	author	NOUN
easat-8843	195	20	;	;	PUNCT
easat-8843	195	21	licensee	licensee	PROPN
easat-8843	195	22	learning	learn	VERB
easat-8843	195	23	gate	gate	NOUN
easat-8843	195	24	limited	limit	VERB
easat-8843	195	25	,	,	PUNCT
easat-8843	195	26	as	as	SCONJ
easat-8843	195	27	most	most	ADJ
easat-8843	195	28	respondents	respondent	NOUN
easat-8843	195	29	came	come	VERB
easat-8843	195	30	from	from	ADP
easat-8843	195	31	certain	certain	ADJ
easat-8843	195	32	regions	region	NOUN
easat-8843	195	33	,	,	PUNCT
easat-8843	195	34	making	make	VERB
easat-8843	195	35	it	it	PRON
easat-8843	195	36	less	less	ADJ
easat-8843	195	37	can	can	AUX
easat-8843	195	38	not	not	PART
easat-8843	195	39	represent	represent	VERB
easat-8843	195	40	the	the	DET
easat-8843	195	41	condition	condition	NOUN
easat-8843	195	42	of	of	ADP
easat-8843	195	43	auditors	auditor	NOUN
easat-8843	195	44	nationally	nationally	ADV
easat-8843	195	45	.	.	PUNCT
easat-8843	196	1	suggestions	suggestion	NOUN
easat-8843	196	2	for	for	ADP
easat-8843	196	3	future	future	ADJ
easat-8843	196	4	research	research	NOUN
easat-8843	196	5	are	be	AUX
easat-8843	196	6	that	that	SCONJ
easat-8843	196	7	broader	broad	ADJ
easat-8843	196	8	exploration	exploration	NOUN
easat-8843	196	9	be	be	AUX
easat-8843	196	10	carried	carry	VERB
easat-8843	196	11	out	out	ADP
easat-8843	196	12	,	,	PUNCT
easat-8843	196	13	for	for	ADP
easat-8843	196	14	example	example	NOUN
easat-8843	196	15	by	by	ADP
easat-8843	196	16	collecting	collect	VERB
easat-8843	196	17	data	datum	NOUN
easat-8843	196	18	in	in	ADP
easat-8843	196	19	larger	large	ADJ
easat-8843	196	20	quantities	quantity	NOUN
easat-8843	196	21	or	or	CCONJ
easat-8843	196	22	using	use	VERB
easat-8843	196	23	a	a	DET
easat-8843	196	24	mixed	mixed	ADJ
easat-8843	196	25	methods	method	NOUN
easat-8843	196	26	approach	approach	NOUN
easat-8843	196	27	supplemented	supplement	VERB
easat-8843	196	28	by	by	ADP
easat-8843	196	29	interviews	interview	NOUN
easat-8843	196	30	with	with	ADP
easat-8843	196	31	auditors	auditor	NOUN
easat-8843	196	32	and	and	CCONJ
easat-8843	196	33	regulators	regulator	NOUN
easat-8843	196	34	,	,	PUNCT
easat-8843	196	35	in	in	ADP
easat-8843	196	36	order	order	NOUN
easat-8843	196	37	to	to	PART
easat-8843	196	38	identify	identify	VERB
easat-8843	196	39	needs	need	NOUN
easat-8843	196	40	that	that	PRON
easat-8843	196	41	can	can	AUX
easat-8843	196	42	help	help	VERB
easat-8843	196	43	improve	improve	VERB
easat-8843	196	44	practitioner	practitioner	NOUN
easat-8843	196	45	performance	performance	NOUN
easat-8843	196	46	in	in	ADP
easat-8843	196	47	facing	face	VERB
easat-8843	196	48	technology	technology	NOUN
easat-8843	196	49	-	-	PUNCT
easat-8843	196	50	based	base	VERB
easat-8843	196	51	and	and	CCONJ
easat-8843	196	52	forensic	forensic	ADJ
easat-8843	196	53	audit	audit	NOUN
easat-8843	196	54	challenges	challenge	NOUN
easat-8843	196	55	.	.	PUNCT
easat-8843	197	1	7	7	X
easat-8843	197	2	.	.	X
easat-8843	197	3	conclusion	conclusion	NOUN
easat-8843	197	4	this	this	DET
easat-8843	197	5	study	study	NOUN
easat-8843	197	6	aims	aim	VERB
easat-8843	197	7	to	to	PART
easat-8843	197	8	examine	examine	VERB
easat-8843	197	9	the	the	DET
easat-8843	197	10	role	role	NOUN
easat-8843	197	11	of	of	ADP
easat-8843	197	12	digital	digital	ADJ
easat-8843	197	13	skills	skill	NOUN
easat-8843	197	14	and	and	CCONJ
easat-8843	197	15	forensic	forensic	ADJ
easat-8843	197	16	accounting	accounting	NOUN
easat-8843	197	17	skills	skill	NOUN
easat-8843	197	18	in	in	ADP
easat-8843	197	19	enhancing	enhance	VERB
easat-8843	197	20	fraud	fraud	NOUN
easat-8843	197	21	detection	detection	NOUN
easat-8843	197	22	and	and	CCONJ
easat-8843	197	23	improving	improve	VERB
easat-8843	197	24	auditor	auditor	NOUN
easat-8843	197	25	performance	performance	NOUN
easat-8843	197	26	among	among	ADP
easat-8843	197	27	external	external	ADJ
easat-8843	197	28	auditors	auditor	NOUN
easat-8843	197	29	in	in	ADP
easat-8843	197	30	the	the	DET
easat-8843	197	31	greater	great	ADJ
easat-8843	197	32	jakarta	jakarta	PROPN
easat-8843	197	33	area	area	NOUN
easat-8843	197	34	.	.	PUNCT
easat-8843	198	1	as	as	SCONJ
easat-8843	198	2	the	the	DET
easat-8843	198	3	financial	financial	ADJ
easat-8843	198	4	fraud	fraud	NOUN
easat-8843	198	5	becomes	become	VERB
easat-8843	198	6	more	more	ADV
easat-8843	198	7	complex	complex	ADJ
easat-8843	198	8	,	,	PUNCT
easat-8843	198	9	auditors	auditor	NOUN
easat-8843	198	10	are	be	AUX
easat-8843	198	11	now	now	ADV
easat-8843	198	12	required	require	VERB
easat-8843	198	13	to	to	PART
easat-8843	198	14	strengthen	strengthen	VERB
easat-8843	198	15	their	their	PRON
easat-8843	198	16	technological	technological	ADJ
easat-8843	198	17	and	and	CCONJ
easat-8843	198	18	forensic	forensic	ADJ
easat-8843	198	19	capabilities	capability	NOUN
easat-8843	198	20	to	to	PART
easat-8843	198	21	maintain	maintain	VERB
easat-8843	198	22	audit	audit	NOUN
easat-8843	198	23	quality	quality	NOUN
easat-8843	198	24	and	and	CCONJ
easat-8843	198	25	integrity	integrity	NOUN
easat-8843	198	26	.	.	PUNCT
easat-8843	199	1	majority	majority	NOUN
easat-8843	199	2	of	of	ADP
easat-8843	199	3	auditors	auditor	NOUN
easat-8843	199	4	in	in	ADP
easat-8843	199	5	greater	great	ADJ
easat-8843	199	6	jakarta	jakarta	PROPN
easat-8843	199	7	have	have	AUX
easat-8843	199	8	adapted	adapt	VERB
easat-8843	199	9	to	to	ADP
easat-8843	199	10	digital	digital	ADJ
easat-8843	199	11	tools	tool	NOUN
easat-8843	199	12	into	into	ADP
easat-8843	199	13	their	their	PRON
easat-8843	199	14	audit	audit	NOUN
easat-8843	199	15	processes	process	NOUN
easat-8843	199	16	to	to	PART
easat-8843	199	17	complement	complement	VERB
easat-8843	199	18	their	their	PRON
easat-8843	199	19	professional	professional	ADJ
easat-8843	199	20	expertise	expertise	NOUN
easat-8843	199	21	.	.	PUNCT
easat-8843	200	1	the	the	DET
easat-8843	200	2	research	research	NOUN
easat-8843	200	3	developed	develop	VERB
easat-8843	200	4	five	five	NUM
easat-8843	200	5	hypotheses	hypothesis	NOUN
easat-8843	200	6	to	to	PART
easat-8843	200	7	explore	explore	VERB
easat-8843	200	8	the	the	DET
easat-8843	200	9	relationships	relationship	NOUN
easat-8843	200	10	between	between	ADP
easat-8843	200	11	digital	digital	ADJ
easat-8843	200	12	skills	skill	NOUN
easat-8843	200	13	,	,	PUNCT
easat-8843	200	14	forensic	forensic	ADJ
easat-8843	200	15	accounting	accounting	NOUN
easat-8843	200	16	skills	skill	NOUN
easat-8843	200	17	,	,	PUNCT
easat-8843	200	18	fraud	fraud	NOUN
easat-8843	200	19	detection	detection	NOUN
easat-8843	200	20	,	,	PUNCT
easat-8843	200	21	and	and	CCONJ
easat-8843	200	22	audit	audit	NOUN
easat-8843	200	23	performance	performance	NOUN
easat-8843	200	24	.	.	PUNCT
easat-8843	201	1	the	the	DET
easat-8843	201	2	findings	finding	NOUN
easat-8843	201	3	indicate	indicate	VERB
easat-8843	201	4	that	that	SCONJ
easat-8843	201	5	forensic	forensic	ADJ
easat-8843	201	6	accounting	accounting	NOUN
easat-8843	201	7	skills	skill	NOUN
easat-8843	201	8	significantly	significantly	ADV
easat-8843	201	9	contribute	contribute	VERB
easat-8843	201	10	to	to	ADP
easat-8843	201	11	the	the	DET
easat-8843	201	12	effectiveness	effectiveness	NOUN
easat-8843	201	13	of	of	ADP
easat-8843	201	14	fraud	fraud	NOUN
easat-8843	201	15	detection	detection	NOUN
easat-8843	201	16	,	,	PUNCT
easat-8843	201	17	while	while	SCONJ
easat-8843	201	18	digital	digital	ADJ
easat-8843	201	19	skills	skill	NOUN
easat-8843	201	20	enhance	enhance	VERB
easat-8843	201	21	both	both	PRON
easat-8843	201	22	forensic	forensic	ADJ
easat-8843	201	23	accounting	accounting	NOUN
easat-8843	201	24	skills	skill	NOUN
easat-8843	201	25	and	and	CCONJ
easat-8843	201	26	audit	audit	NOUN
easat-8843	201	27	performance	performance	NOUN
easat-8843	201	28	.	.	PUNCT
easat-8843	202	1	however	however	ADV
easat-8843	202	2	,	,	PUNCT
easat-8843	202	3	two	two	NUM
easat-8843	202	4	hypotheses	hypothesis	NOUN
easat-8843	202	5	were	be	AUX
easat-8843	202	6	found	find	VERB
easat-8843	202	7	to	to	PART
easat-8843	202	8	be	be	AUX
easat-8843	202	9	statistically	statistically	ADV
easat-8843	202	10	insignificant	insignificant	ADJ
easat-8843	202	11	.	.	PUNCT
easat-8843	203	1	the	the	DET
easat-8843	203	2	direct	direct	ADJ
easat-8843	203	3	influence	influence	NOUN
easat-8843	203	4	of	of	ADP
easat-8843	203	5	digital	digital	ADJ
easat-8843	203	6	skills	skill	NOUN
easat-8843	203	7	on	on	ADP
easat-8843	203	8	fraud	fraud	NOUN
easat-8843	203	9	detection	detection	NOUN
easat-8843	203	10	was	be	AUX
easat-8843	203	11	not	not	PART
easat-8843	203	12	supported	support	VERB
easat-8843	203	13	,	,	PUNCT
easat-8843	203	14	implying	imply	VERB
easat-8843	203	15	that	that	SCONJ
easat-8843	203	16	digital	digital	ADJ
easat-8843	203	17	skills	skill	NOUN
easat-8843	203	18	should	should	AUX
easat-8843	203	19	be	be	AUX
easat-8843	203	20	complemented	complement	VERB
easat-8843	203	21	by	by	ADP
easat-8843	203	22	strong	strong	ADJ
easat-8843	203	23	forensic	forensic	ADJ
easat-8843	203	24	accounting	accounting	NOUN
easat-8843	203	25	skills	skill	NOUN
easat-8843	203	26	.	.	PUNCT
easat-8843	204	1	similarly	similarly	ADV
easat-8843	204	2	,	,	PUNCT
easat-8843	204	3	fraud	fraud	NOUN
easat-8843	204	4	detection	detection	NOUN
easat-8843	204	5	did	do	AUX
easat-8843	204	6	not	not	PART
easat-8843	204	7	show	show	VERB
easat-8843	204	8	an	an	DET
easat-8843	204	9	insignificant	insignificant	ADJ
easat-8843	204	10	impact	impact	NOUN
easat-8843	204	11	on	on	ADP
easat-8843	204	12	audit	audit	NOUN
easat-8843	204	13	performance	performance	NOUN
easat-8843	204	14	,	,	PUNCT
easat-8843	204	15	possibly	possibly	ADV
easat-8843	204	16	due	due	ADP
easat-8843	204	17	to	to	ADP
easat-8843	204	18	the	the	DET
easat-8843	204	19	external	external	ADJ
easat-8843	204	20	auditor	auditor	NOUN
easat-8843	204	21	’s	’s	PART
easat-8843	204	22	limited	limited	ADJ
easat-8843	204	23	scope	scope	NOUN
easat-8843	204	24	in	in	ADP
easat-8843	204	25	conducting	conduct	VERB
easat-8843	204	26	deep	deep	ADJ
easat-8843	204	27	fraud	fraud	NOUN
easat-8843	204	28	investigations	investigation	NOUN
easat-8843	204	29	,	,	PUNCT
easat-8843	204	30	as	as	SCONJ
easat-8843	204	31	mandated	mandate	VERB
easat-8843	204	32	by	by	ADP
easat-8843	204	33	isa	isa	PROPN
easat-8843	204	34	240	240	NUM
easat-8843	204	35	[	[	X
easat-8843	204	36	42	42	NUM
easat-8843	204	37	]	]	PUNCT
easat-8843	204	38	.	.	PUNCT
easat-8843	205	1	overall	overall	ADV
easat-8843	205	2	,	,	PUNCT
easat-8843	205	3	these	these	DET
easat-8843	205	4	results	result	NOUN
easat-8843	205	5	emphasize	emphasize	VERB
easat-8843	205	6	the	the	DET
easat-8843	205	7	importance	importance	NOUN
easat-8843	205	8	of	of	ADP
easat-8843	205	9	integrating	integrate	VERB
easat-8843	205	10	digital	digital	ADJ
easat-8843	205	11	proficiency	proficiency	NOUN
easat-8843	205	12	with	with	ADP
easat-8843	205	13	forensic	forensic	ADJ
easat-8843	205	14	expertise	expertise	NOUN
easat-8843	205	15	in	in	ADP
easat-8843	205	16	auditing	auditing	NOUN
easat-8843	205	17	practices	practice	NOUN
easat-8843	205	18	.	.	PUNCT
easat-8843	206	1	these	these	DET
easat-8843	206	2	findings	finding	NOUN
easat-8843	206	3	underline	underline	VERB
easat-8843	206	4	the	the	DET
easat-8843	206	5	need	need	NOUN
easat-8843	206	6	for	for	ADP
easat-8843	206	7	continuous	continuous	ADJ
easat-8843	206	8	training	training	NOUN
easat-8843	206	9	that	that	PRON
easat-8843	206	10	combines	combine	VERB
easat-8843	206	11	accounting	accounting	NOUN
easat-8843	206	12	expertise	expertise	NOUN
easat-8843	206	13	with	with	ADP
easat-8843	206	14	digital	digital	ADJ
easat-8843	206	15	proficiency	proficiency	NOUN
easat-8843	206	16	to	to	PART
easat-8843	206	17	meet	meet	VERB
easat-8843	206	18	the	the	DET
easat-8843	206	19	evolving	evolve	VERB
easat-8843	206	20	demands	demand	NOUN
easat-8843	206	21	of	of	ADP
easat-8843	206	22	the	the	DET
easat-8843	206	23	audit	audit	NOUN
easat-8843	206	24	profession	profession	NOUN
easat-8843	206	25	.	.	PUNCT
easat-8843	207	1	transparency	transparency	NOUN
easat-8843	207	2	:	:	PUNCT
easat-8843	207	3	the	the	DET
easat-8843	207	4	authors	author	NOUN
easat-8843	207	5	confirm	confirm	VERB
easat-8843	207	6	that	that	SCONJ
easat-8843	207	7	the	the	DET
easat-8843	207	8	manuscript	manuscript	NOUN
easat-8843	207	9	is	be	AUX
easat-8843	207	10	an	an	DET
easat-8843	207	11	honest	honest	ADJ
easat-8843	207	12	,	,	PUNCT
easat-8843	207	13	accurate	accurate	ADJ
easat-8843	207	14	,	,	PUNCT
easat-8843	207	15	and	and	CCONJ
easat-8843	207	16	transparent	transparent	ADJ
easat-8843	207	17	account	account	NOUN
easat-8843	207	18	of	of	ADP
easat-8843	207	19	the	the	DET
easat-8843	207	20	study	study	NOUN
easat-8843	207	21	;	;	PUNCT
easat-8843	207	22	that	that	SCONJ
easat-8843	207	23	no	no	DET
easat-8843	207	24	vital	vital	ADJ
easat-8843	207	25	features	feature	NOUN
easat-8843	207	26	of	of	ADP
easat-8843	207	27	the	the	DET
easat-8843	207	28	study	study	NOUN
easat-8843	207	29	have	have	AUX
easat-8843	207	30	been	be	AUX
easat-8843	207	31	omitted	omit	VERB
easat-8843	207	32	;	;	PUNCT
easat-8843	207	33	and	and	CCONJ
easat-8843	207	34	that	that	SCONJ
easat-8843	207	35	any	any	DET
easat-8843	207	36	discrepancies	discrepancy	NOUN
easat-8843	207	37	from	from	ADP
easat-8843	207	38	the	the	DET
easat-8843	207	39	study	study	NOUN
easat-8843	207	40	as	as	SCONJ
easat-8843	207	41	planned	plan	VERB
easat-8843	207	42	have	have	AUX
easat-8843	207	43	been	be	AUX
easat-8843	207	44	explained	explain	VERB
easat-8843	207	45	.	.	PUNCT
easat-8843	208	1	this	this	DET
easat-8843	208	2	study	study	NOUN
easat-8843	208	3	followed	follow	VERB
easat-8843	208	4	all	all	DET
easat-8843	208	5	ethical	ethical	ADJ
easat-8843	208	6	practices	practice	NOUN
easat-8843	208	7	during	during	ADP
easat-8843	208	8	writing	writing	NOUN
easat-8843	208	9	.	.	PUNCT
easat-8843	209	1	copyright	copyright	NOUN
easat-8843	209	2	:	:	PUNCT
easat-8843	209	3	©	©	PROPN
easat-8843	209	4	2025	2025	NUM
easat-8843	209	5	by	by	ADP
easat-8843	209	6	the	the	DET
easat-8843	209	7	authors	author	NOUN
easat-8843	209	8	.	.	PUNCT
easat-8843	210	1	this	this	DET
easat-8843	210	2	open	open	ADJ
easat-8843	210	3	-	-	PUNCT
easat-8843	210	4	access	access	NOUN
easat-8843	210	5	article	article	NOUN
easat-8843	210	6	is	be	AUX
easat-8843	210	7	distributed	distribute	VERB
easat-8843	210	8	under	under	ADP
easat-8843	210	9	the	the	DET
easat-8843	210	10	terms	term	NOUN
easat-8843	210	11	and	and	CCONJ
easat-8843	210	12	conditions	condition	NOUN
easat-8843	210	13	of	of	ADP
easat-8843	210	14	the	the	DET
easat-8843	210	15	creative	creative	ADJ
easat-8843	210	16	commons	common	NOUN
easat-8843	210	17	attribution	attribution	NOUN
easat-8843	210	18	(	(	PUNCT
easat-8843	210	19	cc	cc	NOUN
easat-8843	210	20	by	by	ADP
easat-8843	210	21	)	)	PUNCT
easat-8843	210	22	license	license	NOUN
easat-8843	210	23	(	(	PUNCT
easat-8843	210	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8843	210	25	)	)	PUNCT
easat-8843	210	26	.	.	PUNCT
easat-8843	211	1	references	reference	NOUN
easat-8843	211	2	[	[	X
easat-8843	211	3	1	1	NUM
easat-8843	211	4	]	]	PUNCT
easat-8843	211	5	m.	m.	PROPN
easat-8843	211	6	r.	r.	PROPN
easat-8843	211	7	karim	karim	PROPN
easat-8843	211	8	and	and	CCONJ
easat-8843	211	9	m.	m.	PROPN
easat-8843	211	10	a.	a.	PROPN
easat-8843	211	11	hossain	hossain	PROPN
easat-8843	211	12	,	,	PUNCT
easat-8843	211	13	"	"	PUNCT
easat-8843	211	14	fraudulent	fraudulent	ADJ
easat-8843	211	15	financial	financial	ADJ
easat-8843	211	16	reporting	reporting	NOUN
easat-8843	211	17	in	in	ADP
easat-8843	211	18	the	the	DET
easat-8843	211	19	banking	banking	NOUN
easat-8843	211	20	sector	sector	NOUN
easat-8843	211	21	of	of	ADP
easat-8843	211	22	bangladesh	bangladesh	NOUN
easat-8843	211	23	:	:	PUNCT
easat-8843	211	24	a	a	DET
easat-8843	211	25	prediction	prediction	NOUN
easat-8843	211	26	,	,	PUNCT
easat-8843	211	27	"	"	PUNCT
easat-8843	211	28	international	international	ADJ
easat-8843	211	29	journal	journal	NOUN
easat-8843	211	30	of	of	ADP
easat-8843	211	31	management	management	NOUN
easat-8843	211	32	,	,	PUNCT
easat-8843	211	33	accounting	accounting	NOUN
easat-8843	211	34	and	and	CCONJ
easat-8843	211	35	economics	economic	NOUN
easat-8843	211	36	,	,	PUNCT
easat-8843	211	37	vol	vol	NOUN
easat-8843	211	38	.	.	PROPN
easat-8843	211	39	8	8	NUM
easat-8843	211	40	,	,	PUNCT
easat-8843	211	41	no	no	INTJ
easat-8843	211	42	.	.	NOUN
easat-8843	211	43	2	2	NUM
easat-8843	211	44	,	,	PUNCT
easat-8843	211	45	pp	pp	ADJ
easat-8843	211	46	.	.	PUNCT
easat-8843	212	1	62	62	NUM
easat-8843	212	2	-	-	SYM
easat-8843	212	3	81	81	NUM
easat-8843	212	4	,	,	PUNCT
easat-8843	212	5	2021	2021	NUM
easat-8843	212	6	.	.	PUNCT
easat-8843	213	1	https://doi.org/10.5281/zenodo.4640933	https://doi.org/10.5281/zenodo.4640933	PROPN
easat-8843	214	1	[	[	X
easat-8843	214	2	2	2	NUM
easat-8843	214	3	]	]	PUNCT
easat-8843	214	4	h.	h.	PROPN
easat-8843	214	5	van	van	PROPN
easat-8843	214	6	driel	driel	PROPN
easat-8843	214	7	,	,	PUNCT
easat-8843	214	8	"	"	PUNCT
easat-8843	214	9	financial	financial	ADJ
easat-8843	214	10	fraud	fraud	NOUN
easat-8843	214	11	,	,	PUNCT
easat-8843	214	12	scandals	scandal	NOUN
easat-8843	214	13	,	,	PUNCT
easat-8843	214	14	and	and	CCONJ
easat-8843	214	15	regulation	regulation	NOUN
easat-8843	214	16	:	:	PUNCT
easat-8843	214	17	a	a	DET
easat-8843	214	18	conceptual	conceptual	ADJ
easat-8843	214	19	framework	framework	NOUN
easat-8843	214	20	and	and	CCONJ
easat-8843	214	21	literature	literature	NOUN
easat-8843	214	22	review	review	PROPN
easat-8843	214	23	,	,	PUNCT
easat-8843	214	24	"	"	PUNCT
easat-8843	214	25	business	business	NOUN
easat-8843	214	26	history	history	NOUN
easat-8843	214	27	,	,	PUNCT
easat-8843	214	28	vol	vol	NOUN
easat-8843	214	29	.	.	PROPN
easat-8843	214	30	61	61	NUM
easat-8843	214	31	,	,	PUNCT
easat-8843	214	32	no	no	INTJ
easat-8843	214	33	.	.	NOUN
easat-8843	214	34	6	6	NUM
easat-8843	214	35	,	,	PUNCT
easat-8843	214	36	pp	pp	ADJ
easat-8843	214	37	.	.	PUNCT
easat-8843	215	1	1259	1259	NUM
easat-8843	215	2	-	-	SYM
easat-8843	215	3	1299	1299	NUM
easat-8843	215	4	,	,	PUNCT
easat-8843	215	5	2019	2019	NUM
easat-8843	215	6	.	.	PUNCT
easat-8843	216	1	[	[	X
easat-8843	216	2	3	3	NUM
easat-8843	216	3	]	]	X
easat-8843	216	4	association	association	NOUN
easat-8843	216	5	of	of	ADP
easat-8843	216	6	certified	certify	VERB
easat-8843	216	7	fraud	fraud	NOUN
easat-8843	216	8	examiners	examiner	NOUN
easat-8843	216	9	,	,	PUNCT
easat-8843	216	10	occupational	occupational	ADJ
easat-8843	216	11	fraud	fraud	NOUN
easat-8843	216	12	2024	2024	NUM
easat-8843	216	13	:	:	PUNCT
easat-8843	216	14	a	a	DET
easat-8843	216	15	report	report	NOUN
easat-8843	216	16	to	to	ADP
easat-8843	216	17	the	the	DET
easat-8843	216	18	nations	nation	NOUN
easat-8843	216	19	,	,	PUNCT
easat-8843	216	20	13th	13th	NOUN
easat-8843	216	21	ed	ed	NOUN
easat-8843	216	22	.	.	PUNCT
easat-8843	217	1	austin	austin	PROPN
easat-8843	217	2	,	,	PUNCT
easat-8843	217	3	tx	tx	PROPN
easat-8843	217	4	:	:	PUNCT
easat-8843	217	5	acfe	acfe	NOUN
easat-8843	217	6	,	,	PUNCT
easat-8843	217	7	2024	2024	NUM
easat-8843	217	8	.	.	PUNCT
easat-8843	218	1	[	[	X
easat-8843	218	2	4	4	X
easat-8843	218	3	]	]	PUNCT
easat-8843	218	4	m.	m.	NOUN
easat-8843	218	5	h.	h.	PROPN
easat-8843	218	6	islam	islam	PROPN
easat-8843	218	7	,	,	PUNCT
easat-8843	218	8	r.	r.	PROPN
easat-8843	218	9	islam	islam	PROPN
easat-8843	218	10	,	,	PUNCT
easat-8843	218	11	and	and	CCONJ
easat-8843	218	12	s.	s.	PROPN
easat-8843	218	13	islam	islam	PROPN
easat-8843	218	14	,	,	PUNCT
easat-8843	218	15	"	"	PUNCT
easat-8843	218	16	enhancing	enhance	VERB
easat-8843	218	17	audit	audit	NOUN
easat-8843	218	18	effectiveness	effectiveness	NOUN
easat-8843	218	19	through	through	ADP
easat-8843	218	20	forensic	forensic	ADJ
easat-8843	218	21	accounting	accounting	NOUN
easat-8843	218	22	:	:	PUNCT
easat-8843	218	23	a	a	DET
easat-8843	218	24	case	case	NOUN
easat-8843	218	25	study	study	NOUN
easat-8843	218	26	approach	approach	NOUN
easat-8843	218	27	,	,	PUNCT
easat-8843	218	28	"	"	PUNCT
easat-8843	218	29	international	international	ADJ
easat-8843	218	30	journal	journal	NOUN
easat-8843	218	31	of	of	ADP
easat-8843	218	32	science	science	NOUN
easat-8843	218	33	and	and	CCONJ
easat-8843	218	34	business	business	NOUN
easat-8843	218	35	,	,	PUNCT
easat-8843	218	36	vol	vol	NOUN
easat-8843	218	37	.	.	PROPN
easat-8843	218	38	40	40	NUM
easat-8843	218	39	,	,	PUNCT
easat-8843	218	40	no	no	INTJ
easat-8843	218	41	.	.	NOUN
easat-8843	218	42	1	1	NUM
easat-8843	218	43	,	,	PUNCT
easat-8843	218	44	pp	pp	ADJ
easat-8843	218	45	.	.	PUNCT
easat-8843	219	1	180	180	NUM
easat-8843	219	2	-	-	SYM
easat-8843	219	3	198	198	NUM
easat-8843	219	4	,	,	PUNCT
easat-8843	219	5	2024	2024	NUM
easat-8843	219	6	.	.	PUNCT
easat-8843	220	1	[	[	X
easat-8843	220	2	5	5	NUM
easat-8843	220	3	]	]	PUNCT
easat-8843	220	4	r.	r.	PROPN
easat-8843	220	5	e.	e.	PROPN
easat-8843	220	6	daraojimba	daraojimba	PROPN
easat-8843	220	7	,	,	PUNCT
easat-8843	220	8	o.	o.	PROPN
easat-8843	220	9	a.	a.	PROPN
easat-8843	220	10	farayola	farayola	PROPN
easat-8843	220	11	,	,	PUNCT
easat-8843	220	12	f.-m	f.-m	PROPN
easat-8843	220	13	.	.	PUNCT
easat-8843	221	1	o.	o.	PROPN
easat-8843	221	2	olatoye	olatoye	PROPN
easat-8843	221	3	,	,	PUNCT
easat-8843	221	4	n.	n.	PROPN
easat-8843	221	5	mhlongo	mhlongo	PROPN
easat-8843	221	6	,	,	PUNCT
easat-8843	221	7	and	and	CCONJ
easat-8843	221	8	t.	t.	PROPN
easat-8843	221	9	t.-l	t.-l	PROPN
easat-8843	221	10	.	.	PUNCT
easat-8843	222	1	oke	oke	ADP
easat-8843	222	2	,	,	PUNCT
easat-8843	222	3	"	"	PUNCT
easat-8843	222	4	forensic	forensic	ADJ
easat-8843	222	5	accounting	accounting	NOUN
easat-8843	222	6	in	in	ADP
easat-8843	222	7	the	the	DET
easat-8843	222	8	digital	digital	ADJ
easat-8843	222	9	age	age	NOUN
easat-8843	222	10	:	:	PUNCT
easat-8843	222	11	a	a	DET
easat-8843	222	12	us	us	PROPN
easat-8843	222	13	perspective	perspective	NOUN
easat-8843	222	14	:	:	PUNCT
easat-8843	222	15	scrutinizing	scrutinize	VERB
easat-8843	222	16	methods	method	NOUN
easat-8843	222	17	and	and	CCONJ
easat-8843	222	18	challenges	challenge	NOUN
easat-8843	222	19	in	in	ADP
easat-8843	222	20	digital	digital	ADJ
easat-8843	222	21	financial	financial	PROPN
easat-8843	222	22	fraud	fraud	PROPN
easat-8843	222	23	prevention	prevention	NOUN
easat-8843	222	24	,	,	PUNCT
easat-8843	222	25	"	"	PUNCT
easat-8843	222	26	finance	finance	NOUN
easat-8843	222	27	&	&	CCONJ
easat-8843	222	28	accounting	accounting	PROPN
easat-8843	222	29	research	research	PROPN
easat-8843	222	30	journal	journal	PROPN
easat-8843	222	31	,	,	PUNCT
easat-8843	222	32	vol	vol	NOUN
easat-8843	222	33	.	.	PROPN
easat-8843	222	34	5	5	NUM
easat-8843	222	35	,	,	PUNCT
easat-8843	222	36	no	no	INTJ
easat-8843	222	37	.	.	NOUN
easat-8843	222	38	11	11	NUM
easat-8843	222	39	,	,	PUNCT
easat-8843	222	40	pp	pp	ADJ
easat-8843	222	41	.	.	PUNCT
easat-8843	223	1	342	342	NUM
easat-8843	223	2	-	-	SYM
easat-8843	223	3	360	360	NUM
easat-8843	223	4	,	,	PUNCT
easat-8843	223	5	2023	2023	NUM
easat-8843	223	6	.	.	PUNCT
easat-8843	224	1	[	[	X
easat-8843	224	2	6	6	NUM
easat-8843	224	3	]	]	PUNCT
easat-8843	224	4	d.	d.	PROPN
easat-8843	224	5	e.	e.	PROPN
easat-8843	224	6	jain	jain	PROPN
easat-8843	224	7	and	and	CCONJ
easat-8843	224	8	j.	j.	PROPN
easat-8843	224	9	lamba	lamba	PROPN
easat-8843	224	10	,	,	PUNCT
easat-8843	224	11	"	"	PUNCT
easat-8843	224	12	forensic	forensic	ADJ
easat-8843	224	13	accounting	accounting	NOUN
easat-8843	224	14	:	:	PUNCT
easat-8843	224	15	a	a	DET
easat-8843	224	16	way	way	NOUN
easat-8843	224	17	to	to	PART
easat-8843	224	18	fight	fight	VERB
easat-8843	224	19	,	,	PUNCT
easat-8843	224	20	deter	deter	VERB
easat-8843	224	21	and	and	CCONJ
easat-8843	224	22	detect	detect	VERB
easat-8843	224	23	fraud	fraud	NOUN
easat-8843	224	24	,	,	PUNCT
easat-8843	224	25	"	"	PUNCT
easat-8843	224	26	iars	iar	NOUN
easat-8843	224	27	'	'	PART
easat-8843	224	28	international	international	ADJ
easat-8843	224	29	research	research	NOUN
easat-8843	224	30	journal	journal	NOUN
easat-8843	224	31	,	,	PUNCT
easat-8843	224	32	vol	vol	NOUN
easat-8843	224	33	.	.	PROPN
easat-8843	224	34	10	10	NUM
easat-8843	224	35	,	,	PUNCT
easat-8843	224	36	no	no	INTJ
easat-8843	224	37	.	.	NOUN
easat-8843	224	38	1	1	NUM
easat-8843	224	39	,	,	PUNCT
easat-8843	224	40	2020	2020	NUM
easat-8843	224	41	.	.	PUNCT
easat-8843	225	1	https://doi.org/10.51611/iars.irj.v10i1.2020.106	https://doi.org/10.51611/iars.irj.v10i1.2020.106	X
easat-8843	226	1	[	[	X
easat-8843	226	2	7	7	X
easat-8843	226	3	]	]	X
easat-8843	226	4	s.	s.	PROPN
easat-8843	226	5	khin	khin	PROPN
easat-8843	226	6	and	and	CCONJ
easat-8843	226	7	t.	t.	PROPN
easat-8843	226	8	c.	c.	PROPN
easat-8843	226	9	ho	ho	PROPN
easat-8843	226	10	,	,	PUNCT
easat-8843	226	11	"	"	PUNCT
easat-8843	226	12	digital	digital	ADJ
easat-8843	226	13	technology	technology	NOUN
easat-8843	226	14	,	,	PUNCT
easat-8843	226	15	digital	digital	ADJ
easat-8843	226	16	capability	capability	NOUN
easat-8843	226	17	and	and	CCONJ
easat-8843	226	18	organizational	organizational	ADJ
easat-8843	226	19	performance	performance	NOUN
easat-8843	226	20	:	:	PUNCT
easat-8843	226	21	a	a	DET
easat-8843	226	22	mediating	mediate	VERB
easat-8843	226	23	role	role	NOUN
easat-8843	226	24	of	of	ADP
easat-8843	226	25	digital	digital	ADJ
easat-8843	226	26	innovation	innovation	NOUN
easat-8843	226	27	,	,	PUNCT
easat-8843	226	28	"	"	PUNCT
easat-8843	226	29	international	international	ADJ
easat-8843	226	30	journal	journal	NOUN
easat-8843	226	31	of	of	ADP
easat-8843	226	32	innovation	innovation	NOUN
easat-8843	226	33	science	science	NOUN
easat-8843	226	34	,	,	PUNCT
easat-8843	226	35	vol	vol	NOUN
easat-8843	226	36	.	.	PROPN
easat-8843	226	37	11	11	NUM
easat-8843	226	38	,	,	PUNCT
easat-8843	226	39	no	no	INTJ
easat-8843	226	40	.	.	NOUN
easat-8843	226	41	2	2	NUM
easat-8843	226	42	,	,	PUNCT
easat-8843	226	43	pp	pp	ADJ
easat-8843	226	44	.	.	PUNCT
easat-8843	226	45	177	177	NUM
easat-8843	226	46	-	-	SYM
easat-8843	226	47	195	195	NUM
easat-8843	226	48	,	,	PUNCT
easat-8843	226	49	2019	2019	NUM
easat-8843	226	50	.	.	PUNCT
easat-8843	227	1	[	[	X
easat-8843	227	2	8	8	NUM
easat-8843	227	3	]	]	PUNCT
easat-8843	227	4	p.	p.	PROPN
easat-8843	227	5	rosati	rosati	PROPN
easat-8843	227	6	,	,	PUNCT
easat-8843	227	7	f.	f.	PROPN
easat-8843	227	8	gogolin	gogolin	PROPN
easat-8843	227	9	,	,	PUNCT
easat-8843	227	10	and	and	CCONJ
easat-8843	227	11	t.	t.	PROPN
easat-8843	227	12	lynn	lynn	PROPN
easat-8843	227	13	,	,	PUNCT
easat-8843	227	14	"	"	PUNCT
easat-8843	227	15	audit	audit	NOUN
easat-8843	227	16	firm	firm	ADJ
easat-8843	227	17	assessments	assessment	NOUN
easat-8843	227	18	of	of	ADP
easat-8843	227	19	cyber	cyber	NOUN
easat-8843	227	20	-	-	PUNCT
easat-8843	227	21	security	security	NOUN
easat-8843	227	22	risk	risk	NOUN
easat-8843	227	23	:	:	PUNCT
easat-8843	227	24	evidence	evidence	NOUN
easat-8843	227	25	from	from	ADP
easat-8843	227	26	audit	audit	NOUN
easat-8843	227	27	fees	fee	NOUN
easat-8843	227	28	and	and	CCONJ
easat-8843	227	29	sec	sec	PROPN
easat-8843	227	30	comment	comment	NOUN
easat-8843	227	31	letters	letter	NOUN
easat-8843	227	32	,	,	PUNCT
easat-8843	227	33	"	"	PUNCT
easat-8843	227	34	the	the	DET
easat-8843	227	35	international	international	ADJ
easat-8843	227	36	journal	journal	NOUN
easat-8843	227	37	of	of	ADP
easat-8843	227	38	accounting	accounting	NOUN
easat-8843	227	39	,	,	PUNCT
easat-8843	227	40	vol	vol	NOUN
easat-8843	227	41	.	.	PROPN
easat-8843	227	42	54	54	NUM
easat-8843	227	43	,	,	PUNCT
easat-8843	227	44	no	no	INTJ
easat-8843	227	45	.	.	NOUN
easat-8843	227	46	03	03	NUM
easat-8843	227	47	,	,	PUNCT
easat-8843	227	48	p.	p.	NOUN
easat-8843	227	49	1950013	1950013	NUM
easat-8843	227	50	,	,	PUNCT
easat-8843	227	51	2019	2019	NUM
easat-8843	227	52	.	.	PUNCT
easat-8843	228	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8843	228	2	https://doi.org/10.5281/zenodo.4640933	https://doi.org/10.5281/zenodo.4640933	PROPN
easat-8843	228	3	https://doi.org/10.51611/iars.irj.v10i1.2020.106	https://doi.org/10.51611/iars.irj.v10i1.2020.106	NOUN
easat-8843	228	4	1174	1174	NUM
easat-8843	228	5	edelweiss	edelweiss	PROPN
easat-8843	228	6	applied	apply	VERB
easat-8843	228	7	science	science	NOUN
easat-8843	228	8	and	and	CCONJ
easat-8843	228	9	technology	technology	NOUN
easat-8843	228	10	issn	issn	PROPN
easat-8843	228	11	:	:	PUNCT
easat-8843	228	12	2576	2576	NUM
easat-8843	228	13	-	-	SYM
easat-8843	228	14	8484	8484	NUM
easat-8843	228	15	vol	vol	NOUN
easat-8843	228	16	.	.	PROPN
easat-8843	229	1	9	9	NUM
easat-8843	229	2	,	,	PUNCT
easat-8843	229	3	no	no	INTJ
easat-8843	229	4	.	.	NOUN
easat-8843	229	5	7	7	NUM
easat-8843	229	6	:	:	SYM
easat-8843	229	7	1166	1166	NUM
easat-8843	229	8	-	-	SYM
easat-8843	229	9	1175	1175	NUM
easat-8843	229	10	,	,	PUNCT
easat-8843	229	11	2025	2025	NUM
easat-8843	229	12	doi	doi	NOUN
easat-8843	229	13	:	:	PUNCT
easat-8843	229	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	229	15	©	©	PROPN
easat-8843	229	16	2025	2025	NUM
easat-8843	229	17	by	by	ADP
easat-8843	229	18	the	the	DET
easat-8843	229	19	authors	author	NOUN
easat-8843	229	20	;	;	PUNCT
easat-8843	229	21	licensee	licensee	PROPN
easat-8843	229	22	learning	learning	NOUN
easat-8843	229	23	gate	gate	NOUN
easat-8843	230	1	[	[	X
easat-8843	230	2	9	9	NUM
easat-8843	230	3	]	]	X
easat-8843	230	4	f.	f.	PROPN
easat-8843	230	5	sri	sri	PROPN
easat-8843	230	6	,	,	PUNCT
easat-8843	230	7	m.	m.	PROPN
easat-8843	230	8	maemunah	maemunah	PROPN
easat-8843	230	9	,	,	PUNCT
easat-8843	230	10	t.	t.	PROPN
easat-8843	230	11	n.	n.	PROPN
easat-8843	230	12	lim	lim	PROPN
easat-8843	230	13	,	,	PUNCT
easat-8843	230	14	and	and	CCONJ
easat-8843	230	15	r.	r.	PROPN
easat-8843	230	16	i.	i.	PROPN
easat-8843	230	17	sundary	sundary	PROPN
easat-8843	230	18	,	,	PUNCT
easat-8843	230	19	"	"	PUNCT
easat-8843	230	20	forensic	forensic	ADJ
easat-8843	230	21	accounting	accounting	NOUN
easat-8843	230	22	:	:	PUNCT
easat-8843	230	23	fraud	fraud	NOUN
easat-8843	230	24	detection	detection	NOUN
easat-8843	230	25	skills	skill	NOUN
easat-8843	230	26	for	for	ADP
easat-8843	230	27	external	external	ADJ
easat-8843	230	28	auditors	auditor	NOUN
easat-8843	230	29	,	,	PUNCT
easat-8843	230	30	"	"	PUNCT
easat-8843	230	31	polish	polish	ADJ
easat-8843	230	32	journal	journal	NOUN
easat-8843	230	33	of	of	ADP
easat-8843	230	34	management	management	NOUN
easat-8843	230	35	studies	study	NOUN
easat-8843	230	36	,	,	PUNCT
easat-8843	230	37	vol	vol	NOUN
easat-8843	230	38	.	.	PROPN
easat-8843	230	39	20	20	NUM
easat-8843	230	40	,	,	PUNCT
easat-8843	230	41	no	no	INTJ
easat-8843	230	42	.	.	NOUN
easat-8843	230	43	1	1	NUM
easat-8843	230	44	,	,	PUNCT
easat-8843	230	45	pp	pp	ADJ
easat-8843	230	46	.	.	PUNCT
easat-8843	231	1	168–180	168–180	NUM
easat-8843	231	2	,	,	PUNCT
easat-8843	231	3	2019	2019	NUM
easat-8843	231	4	.	.	PUNCT
easat-8843	232	1	[	[	X
easat-8843	232	2	10	10	NUM
easat-8843	232	3	]	]	X
easat-8843	232	4	a.	a.	NOUN
easat-8843	232	5	m.	m.	PROPN
easat-8843	232	6	ali	ali	PROPN
easat-8843	232	7	,	,	PUNCT
easat-8843	232	8	i.	i.	PROPN
easat-8843	232	9	k.	k.	PROPN
easat-8843	232	10	khinger	khinger	PROPN
easat-8843	232	11	,	,	PUNCT
easat-8843	232	12	a.	a.	PROPN
easat-8843	232	13	subhe	subhe	PROPN
easat-8843	232	14	,	,	PUNCT
easat-8843	232	15	and	and	CCONJ
easat-8843	232	16	a.	a.	PROPN
easat-8843	232	17	k.	k.	PROPN
easat-8843	232	18	al	al	PROPN
easat-8843	232	19	-	-	PUNCT
easat-8843	232	20	orfali	orfali	ADJ
easat-8843	232	21	,	,	PUNCT
easat-8843	232	22	"	"	PUNCT
easat-8843	232	23	forensic	forensic	ADJ
easat-8843	232	24	accounting	accounting	NOUN
easat-8843	232	25	techniques	technique	NOUN
easat-8843	232	26	in	in	ADP
easat-8843	232	27	detecting	detect	VERB
easat-8843	232	28	frauds	fraud	NOUN
easat-8843	232	29	,	,	PUNCT
easat-8843	232	30	"	"	PUNCT
easat-8843	232	31	journal	journal	NOUN
easat-8843	232	32	of	of	ADP
easat-8843	232	33	ecohumanism	ecohumanism	NOUN
easat-8843	232	34	,	,	PUNCT
easat-8843	232	35	vol	vol	NOUN
easat-8843	232	36	.	.	PROPN
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easat-8843	232	38	,	,	PUNCT
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easat-8843	232	40	.	.	NOUN
easat-8843	232	41	5	5	NUM
easat-8843	232	42	,	,	PUNCT
easat-8843	232	43	pp	pp	ADJ
easat-8843	232	44	.	.	PUNCT
easat-8843	233	1	543	543	NUM
easat-8843	233	2	-	-	SYM
easat-8843	233	3	558	558	NUM
easat-8843	233	4	,	,	PUNCT
easat-8843	233	5	2024	2024	NUM
easat-8843	233	6	.	.	PUNCT
easat-8843	234	1	https://doi.org/10.62754/joe.v3i5.3922	https://doi.org/10.62754/joe.v3i5.3922	X
easat-8843	235	1	[	[	PUNCT
easat-8843	235	2	11	11	NUM
easat-8843	235	3	]	]	PUNCT
easat-8843	235	4	m.	m.	NOUN
easat-8843	235	5	alsaif	alsaif	PROPN
easat-8843	235	6	,	,	PUNCT
easat-8843	235	7	"	"	PUNCT
easat-8843	235	8	the	the	DET
easat-8843	235	9	emergence	emergence	NOUN
easat-8843	235	10	of	of	ADP
easat-8843	235	11	audit	audit	NOUN
easat-8843	235	12	data	data	NOUN
easat-8843	235	13	analytics	analytic	NOUN
easat-8843	235	14	technologies	technology	NOUN
easat-8843	235	15	:	:	PUNCT
easat-8843	235	16	investigating	investigate	VERB
easat-8843	235	17	the	the	DET
easat-8843	235	18	shift	shift	NOUN
easat-8843	235	19	in	in	ADP
easat-8843	235	20	skill	skill	NOUN
easat-8843	235	21	sets	set	NOUN
easat-8843	235	22	required	require	VERB
easat-8843	235	23	of	of	ADP
easat-8843	235	24	auditors	auditor	NOUN
easat-8843	235	25	due	due	ADJ
easat-8843	235	26	to	to	ADP
easat-8843	235	27	the	the	DET
easat-8843	235	28	automation	automation	NOUN
easat-8843	235	29	revolution	revolution	NOUN
easat-8843	235	30	in	in	ADP
easat-8843	235	31	audits	audits	NOUN
easat-8843	235	32	in	in	ADP
easat-8843	235	33	saudi	saudi	PROPN
easat-8843	235	34	arabia	arabia	PROPN
easat-8843	235	35	,	,	PUNCT
easat-8843	235	36	"	"	PUNCT
easat-8843	235	37	ph.d	ph.d	PROPN
easat-8843	236	1	.	.	PUNCT
easat-8843	236	2	dissertation	dissertation	PROPN
easat-8843	236	3	,	,	PUNCT
easat-8843	236	4	rmit	rmit	PROPN
easat-8843	236	5	univ	univ	PROPN
easat-8843	236	6	.	.	PROPN
easat-8843	236	7	,	,	PUNCT
easat-8843	236	8	australia	australia	PROPN
easat-8843	236	9	,	,	PUNCT
easat-8843	236	10	2023	2023	NUM
easat-8843	236	11	.	.	PUNCT
easat-8843	237	1	[	[	X
easat-8843	237	2	12	12	NUM
easat-8843	237	3	]	]	X
easat-8843	237	4	h.	h.	PROPN
easat-8843	237	5	uemura	uemura	PROPN
easat-8843	237	6	,	,	PUNCT
easat-8843	237	7	"	"	PUNCT
easat-8843	237	8	effects	effect	NOUN
easat-8843	237	9	of	of	ADP
easat-8843	237	10	ceo	ceo	NOUN
easat-8843	237	11	turnover	turnover	NOUN
easat-8843	237	12	and	and	CCONJ
easat-8843	237	13	board	board	NOUN
easat-8843	237	14	composition	composition	NOUN
easat-8843	237	15	reform	reform	NOUN
easat-8843	237	16	on	on	ADP
easat-8843	237	17	improvements	improvement	NOUN
easat-8843	237	18	in	in	ADP
easat-8843	237	19	the	the	DET
easat-8843	237	20	internal	internal	ADJ
easat-8843	237	21	control	control	NOUN
easat-8843	237	22	quality	quality	NOUN
easat-8843	237	23	,	,	PUNCT
easat-8843	237	24	"	"	PUNCT
easat-8843	237	25	international	international	ADJ
easat-8843	237	26	journal	journal	NOUN
easat-8843	237	27	of	of	ADP
easat-8843	237	28	financial	financial	ADJ
easat-8843	237	29	research	research	NOUN
easat-8843	237	30	,	,	PUNCT
easat-8843	237	31	vol	vol	NOUN
easat-8843	237	32	.	.	PROPN
easat-8843	237	33	9	9	NUM
easat-8843	237	34	,	,	PUNCT
easat-8843	237	35	no	no	INTJ
easat-8843	237	36	.	.	NOUN
easat-8843	237	37	3	3	NUM
easat-8843	237	38	,	,	PUNCT
easat-8843	237	39	pp	pp	ADJ
easat-8843	237	40	.	.	PUNCT
easat-8843	238	1	36	36	NUM
easat-8843	238	2	-	-	SYM
easat-8843	238	3	52	52	NUM
easat-8843	238	4	,	,	PUNCT
easat-8843	238	5	2018	2018	NUM
easat-8843	238	6	.	.	PUNCT
easat-8843	239	1	[	[	X
easat-8843	239	2	13	13	NUM
easat-8843	239	3	]	]	PUNCT
easat-8843	239	4	d.	d.	PROPN
easat-8843	239	5	mangala	mangala	PROPN
easat-8843	239	6	and	and	CCONJ
easat-8843	239	7	p.	p.	PROPN
easat-8843	239	8	kumari	kumari	PROPN
easat-8843	239	9	,	,	PUNCT
easat-8843	239	10	"	"	PUNCT
easat-8843	239	11	auditors	auditor	NOUN
easat-8843	239	12	’	’	PART
easat-8843	239	13	perceptions	perception	NOUN
easat-8843	239	14	of	of	ADP
easat-8843	239	15	the	the	DET
easat-8843	239	16	effectiveness	effectiveness	NOUN
easat-8843	239	17	of	of	ADP
easat-8843	239	18	fraud	fraud	NOUN
easat-8843	239	19	prevention	prevention	NOUN
easat-8843	239	20	and	and	CCONJ
easat-8843	239	21	detection	detection	NOUN
easat-8843	239	22	methods	method	NOUN
easat-8843	239	23	,	,	PUNCT
easat-8843	239	24	"	"	PUNCT
easat-8843	239	25	indian	indian	ADJ
easat-8843	239	26	journal	journal	NOUN
easat-8843	239	27	of	of	ADP
easat-8843	239	28	corporate	corporate	ADJ
easat-8843	239	29	governance	governance	NOUN
easat-8843	239	30	,	,	PUNCT
easat-8843	239	31	vol	vol	NOUN
easat-8843	239	32	.	.	PROPN
easat-8843	239	33	10	10	NUM
easat-8843	239	34	,	,	PUNCT
easat-8843	239	35	no	no	INTJ
easat-8843	239	36	.	.	NOUN
easat-8843	239	37	2	2	NUM
easat-8843	239	38	,	,	PUNCT
easat-8843	239	39	pp	pp	ADJ
easat-8843	239	40	.	.	PUNCT
easat-8843	239	41	118	118	NUM
easat-8843	239	42	-	-	SYM
easat-8843	239	43	142	142	NUM
easat-8843	239	44	,	,	PUNCT
easat-8843	239	45	2017	2017	NUM
easat-8843	239	46	.	.	PUNCT
easat-8843	240	1	[	[	X
easat-8843	240	2	14	14	NUM
easat-8843	240	3	]	]	X
easat-8843	240	4	d.	d.	PROPN
easat-8843	240	5	a.	a.	PROPN
easat-8843	240	6	appelbaum	appelbaum	PROPN
easat-8843	240	7	,	,	PUNCT
easat-8843	240	8	a.	a.	PROPN
easat-8843	240	9	kogan	kogan	PROPN
easat-8843	240	10	,	,	PUNCT
easat-8843	240	11	and	and	CCONJ
easat-8843	240	12	m.	m.	NOUN
easat-8843	240	13	a.	a.	NOUN
easat-8843	240	14	vasarhelyi	vasarhelyi	PROPN
easat-8843	240	15	,	,	PUNCT
easat-8843	240	16	"	"	PUNCT
easat-8843	240	17	analytical	analytical	ADJ
easat-8843	240	18	procedures	procedure	NOUN
easat-8843	240	19	in	in	ADP
easat-8843	240	20	external	external	ADJ
easat-8843	240	21	auditing	auditing	NOUN
easat-8843	240	22	:	:	PUNCT
easat-8843	240	23	a	a	DET
easat-8843	240	24	comprehensive	comprehensive	ADJ
easat-8843	240	25	literature	literature	NOUN
easat-8843	240	26	survey	survey	NOUN
easat-8843	240	27	and	and	CCONJ
easat-8843	240	28	framework	framework	NOUN
easat-8843	240	29	for	for	ADP
easat-8843	240	30	external	external	ADJ
easat-8843	240	31	audit	audit	NOUN
easat-8843	240	32	analytics	analytic	NOUN
easat-8843	240	33	,	,	PUNCT
easat-8843	240	34	"	"	PUNCT
easat-8843	240	35	journal	journal	NOUN
easat-8843	240	36	of	of	ADP
easat-8843	240	37	accounting	accounting	NOUN
easat-8843	240	38	literature	literature	PROPN
easat-8843	240	39	,	,	PUNCT
easat-8843	240	40	vol	vol	NOUN
easat-8843	240	41	.	.	PROPN
easat-8843	240	42	40	40	NUM
easat-8843	240	43	,	,	PUNCT
easat-8843	240	44	no	no	INTJ
easat-8843	240	45	.	.	NOUN
easat-8843	240	46	1	1	NUM
easat-8843	240	47	,	,	PUNCT
easat-8843	240	48	pp	pp	ADJ
easat-8843	240	49	.	.	PUNCT
easat-8843	240	50	83101	83101	NUM
easat-8843	240	51	,	,	PUNCT
easat-8843	240	52	2018	2018	NUM
easat-8843	240	53	.	.	PUNCT
easat-8843	241	1	[	[	X
easat-8843	241	2	15	15	NUM
easat-8843	241	3	]	]	PUNCT
easat-8843	241	4	a.	a.	NOUN
easat-8843	241	5	k.	k.	PROPN
easat-8843	241	6	matrood	matrood	PROPN
easat-8843	241	7	and	and	CCONJ
easat-8843	241	8	n.	n.	PROPN
easat-8843	241	9	s.	s.	PROPN
easat-8843	241	10	khilkhal	khilkhal	PROPN
easat-8843	241	11	,	,	PUNCT
easat-8843	241	12	"	"	PUNCT
easat-8843	241	13	the	the	DET
easat-8843	241	14	impact	impact	NOUN
easat-8843	241	15	of	of	ADP
easat-8843	241	16	applying	apply	VERB
easat-8843	241	17	analytical	analytical	ADJ
easat-8843	241	18	procedures	procedure	NOUN
easat-8843	241	19	by	by	ADP
easat-8843	241	20	external	external	ADJ
easat-8843	241	21	auditors	auditor	NOUN
easat-8843	241	22	in	in	ADP
easat-8843	241	23	accordance	accordance	NOUN
easat-8843	241	24	with	with	ADP
easat-8843	241	25	isa	isa	NOUN
easat-8843	241	26	520	520	NUM
easat-8843	241	27	on	on	ADP
easat-8843	241	28	audit	audit	NOUN
easat-8843	241	29	performance	performance	NOUN
easat-8843	241	30	improvement	improvement	NOUN
easat-8843	241	31	:	:	PUNCT
easat-8843	241	32	an	an	DET
easat-8843	241	33	exploratory	exploratory	ADJ
easat-8843	241	34	study	study	NOUN
easat-8843	241	35	in	in	ADP
easat-8843	241	36	the	the	DET
easat-8843	241	37	iraq	iraq	PROPN
easat-8843	241	38	audit	audit	NOUN
easat-8843	241	39	firms	firm	NOUN
easat-8843	241	40	and	and	CCONJ
easat-8843	241	41	companies	company	NOUN
easat-8843	241	42	,	,	PUNCT
easat-8843	241	43	"	"	PUNCT
easat-8843	241	44	academy	academy	NOUN
easat-8843	241	45	of	of	ADP
easat-8843	241	46	accounting	accounting	NOUN
easat-8843	241	47	and	and	CCONJ
easat-8843	241	48	financial	financial	ADJ
easat-8843	241	49	studies	study	NOUN
easat-8843	241	50	journal	journal	NOUN
easat-8843	241	51	,	,	PUNCT
easat-8843	241	52	vol	vol	NOUN
easat-8843	241	53	.	.	PROPN
easat-8843	241	54	23	23	NUM
easat-8843	241	55	,	,	PUNCT
easat-8843	241	56	no	no	INTJ
easat-8843	241	57	.	.	NOUN
easat-8843	241	58	1	1	NUM
easat-8843	241	59	,	,	PUNCT
easat-8843	241	60	pp	pp	ADJ
easat-8843	241	61	.	.	PUNCT
easat-8843	242	1	1	1	NUM
easat-8843	242	2	-	-	SYM
easat-8843	242	3	21	21	NUM
easat-8843	242	4	,	,	PUNCT
easat-8843	242	5	2019	2019	NUM
easat-8843	242	6	.	.	PUNCT
easat-8843	243	1	[	[	X
easat-8843	243	2	16	16	NUM
easat-8843	243	3	]	]	X
easat-8843	243	4	e.	e.	PROPN
easat-8843	243	5	o.	o.	PROPN
easat-8843	243	6	alonge	alonge	PROPN
easat-8843	243	7	,	,	PUNCT
easat-8843	243	8	o.	o.	PROPN
easat-8843	243	9	f.	f.	PROPN
easat-8843	243	10	dudu	dudu	PROPN
easat-8843	243	11	,	,	PUNCT
easat-8843	243	12	and	and	CCONJ
easat-8843	243	13	o.	o.	PROPN
easat-8843	243	14	b.	b.	PROPN
easat-8843	243	15	alao	alao	PROPN
easat-8843	243	16	,	,	PUNCT
easat-8843	243	17	"	"	PUNCT
easat-8843	243	18	the	the	DET
easat-8843	243	19	impact	impact	NOUN
easat-8843	243	20	of	of	ADP
easat-8843	243	21	digital	digital	ADJ
easat-8843	243	22	transformation	transformation	NOUN
easat-8843	243	23	on	on	ADP
easat-8843	243	24	financial	financial	ADJ
easat-8843	243	25	reporting	reporting	NOUN
easat-8843	243	26	and	and	CCONJ
easat-8843	243	27	accountability	accountability	NOUN
easat-8843	243	28	in	in	ADP
easat-8843	243	29	emerging	emerge	VERB
easat-8843	243	30	markets	market	NOUN
easat-8843	243	31	,	,	PUNCT
easat-8843	243	32	"	"	PUNCT
easat-8843	243	33	international	international	ADJ
easat-8843	243	34	journal	journal	NOUN
easat-8843	243	35	of	of	ADP
easat-8843	243	36	science	science	NOUN
easat-8843	243	37	and	and	CCONJ
easat-8843	243	38	technology	technology	NOUN
easat-8843	243	39	research	research	NOUN
easat-8843	243	40	archive	archive	NOUN
easat-8843	243	41	,	,	PUNCT
easat-8843	243	42	vol	vol	NOUN
easat-8843	243	43	.	.	PROPN
easat-8843	243	44	7	7	NUM
easat-8843	243	45	,	,	PUNCT
easat-8843	243	46	no	no	INTJ
easat-8843	243	47	.	.	NOUN
easat-8843	243	48	2	2	NUM
easat-8843	243	49	,	,	PUNCT
easat-8843	243	50	pp	pp	ADJ
easat-8843	243	51	.	.	PUNCT
easat-8843	243	52	025	025	NUM
easat-8843	243	53	-	-	PUNCT
easat-8843	243	54	049	049	NUM
easat-8843	243	55	,	,	PUNCT
easat-8843	243	56	2024	2024	NUM
easat-8843	243	57	.	.	PUNCT
easat-8843	244	1	https://doi.org/10.53771/ijstra.2024.7.2.0061	https://doi.org/10.53771/ijstra.2024.7.2.0061	PRON
easat-8843	245	1	[	[	X
easat-8843	245	2	17	17	NUM
easat-8843	245	3	]	]	X
easat-8843	245	4	z.	z.	PROPN
easat-8843	245	5	burzinji	burzinji	PROPN
easat-8843	245	6	,	,	PUNCT
easat-8843	245	7	w.	w.	PROPN
easat-8843	245	8	s.	s.	PROPN
easat-8843	245	9	yusoff	yusoff	PROPN
easat-8843	245	10	,	,	PUNCT
easat-8843	245	11	m.	m.	NOUN
easat-8843	245	12	rosbi	rosbi	PROPN
easat-8843	245	13	,	,	PUNCT
easat-8843	245	14	m.	m.	PROPN
easat-8843	245	15	f.	f.	PROPN
easat-8843	245	16	m.	m.	PROPN
easat-8843	245	17	salleh	salleh	PROPN
easat-8843	245	18	,	,	PUNCT
easat-8843	245	19	and	and	CCONJ
easat-8843	245	20	a.	a.	PROPN
easat-8843	245	21	h.	h.	PROPN
easat-8843	245	22	abdullah	abdullah	PROPN
easat-8843	245	23	,	,	PUNCT
easat-8843	245	24	"	"	PUNCT
easat-8843	245	25	the	the	DET
easat-8843	245	26	effect	effect	NOUN
easat-8843	245	27	of	of	ADP
easat-8843	245	28	forensic	forensic	ADJ
easat-8843	245	29	accounting	accounting	NOUN
easat-8843	245	30	on	on	ADP
easat-8843	245	31	fraud	fraud	NOUN
easat-8843	245	32	prevention	prevention	NOUN
easat-8843	245	33	,	,	PUNCT
easat-8843	245	34	the	the	DET
easat-8843	245	35	moderating	moderate	VERB
easat-8843	245	36	role	role	NOUN
easat-8843	245	37	internal	internal	ADJ
easat-8843	245	38	control	control	NOUN
easat-8843	245	39	effectiveness	effectiveness	NOUN
easat-8843	245	40	,	,	PUNCT
easat-8843	245	41	"	"	PUNCT
easat-8843	245	42	international	international	ADJ
easat-8843	245	43	journal	journal	NOUN
easat-8843	245	44	of	of	ADP
easat-8843	245	45	economics	economic	NOUN
easat-8843	245	46	,	,	PUNCT
easat-8843	245	47	commerce	commerce	NOUN
easat-8843	245	48	and	and	CCONJ
easat-8843	245	49	management	management	NOUN
easat-8843	245	50	,	,	PUNCT
easat-8843	245	51	vol	vol	NOUN
easat-8843	245	52	.	.	PROPN
easat-8843	245	53	10	10	NUM
easat-8843	245	54	,	,	PUNCT
easat-8843	245	55	no	no	INTJ
easat-8843	245	56	.	.	NOUN
easat-8843	245	57	1	1	NUM
easat-8843	245	58	,	,	PUNCT
easat-8843	245	59	pp	pp	ADJ
easat-8843	245	60	.	.	PUNCT
easat-8843	246	1	213	213	NUM
easat-8843	246	2	-	-	SYM
easat-8843	246	3	230	230	NUM
easat-8843	246	4	,	,	PUNCT
easat-8843	246	5	2022	2022	NUM
easat-8843	246	6	.	.	PUNCT
easat-8843	247	1	[	[	X
easat-8843	247	2	18	18	NUM
easat-8843	247	3	]	]	X
easat-8843	247	4	n.	n.	PROPN
easat-8843	247	5	i.	i.	PROPN
easat-8843	247	6	mat	mat	PROPN
easat-8843	247	7	ridzuan	ridzuan	PROPN
easat-8843	247	8	,	,	PUNCT
easat-8843	247	9	j.	j.	PROPN
easat-8843	247	10	said	say	VERB
easat-8843	247	11	,	,	PUNCT
easat-8843	247	12	f.	f.	PROPN
easat-8843	247	13	m.	m.	PROPN
easat-8843	247	14	razali	razali	PROPN
easat-8843	247	15	,	,	PUNCT
easat-8843	247	16	d.	d.	PROPN
easat-8843	247	17	i.	i.	PROPN
easat-8843	247	18	abdul	abdul	PROPN
easat-8843	247	19	manan	manan	PROPN
easat-8843	247	20	,	,	PUNCT
easat-8843	247	21	and	and	CCONJ
easat-8843	247	22	n.	n.	PROPN
easat-8843	247	23	sulaiman	sulaiman	PROPN
easat-8843	247	24	,	,	PUNCT
easat-8843	247	25	"	"	PUNCT
easat-8843	247	26	examining	examine	VERB
easat-8843	247	27	the	the	DET
easat-8843	247	28	role	role	NOUN
easat-8843	247	29	of	of	ADP
easat-8843	247	30	personality	personality	NOUN
easat-8843	247	31	traits	trait	NOUN
easat-8843	247	32	,	,	PUNCT
easat-8843	247	33	digital	digital	ADJ
easat-8843	247	34	technology	technology	NOUN
easat-8843	247	35	skills	skill	NOUN
easat-8843	247	36	and	and	CCONJ
easat-8843	247	37	competency	competency	NOUN
easat-8843	247	38	on	on	ADP
easat-8843	247	39	the	the	DET
easat-8843	247	40	effectiveness	effectiveness	NOUN
easat-8843	247	41	of	of	ADP
easat-8843	247	42	fraud	fraud	NOUN
easat-8843	247	43	risk	risk	NOUN
easat-8843	247	44	assessment	assessment	NOUN
easat-8843	247	45	among	among	ADP
easat-8843	247	46	external	external	ADJ
easat-8843	247	47	auditors	auditor	NOUN
easat-8843	247	48	,	,	PUNCT
easat-8843	247	49	"	"	PUNCT
easat-8843	247	50	journal	journal	NOUN
easat-8843	247	51	of	of	ADP
easat-8843	247	52	risk	risk	NOUN
easat-8843	247	53	and	and	CCONJ
easat-8843	247	54	financial	financial	ADJ
easat-8843	247	55	management	management	NOUN
easat-8843	247	56	,	,	PUNCT
easat-8843	247	57	vol	vol	NOUN
easat-8843	247	58	.	.	PROPN
easat-8843	247	59	15	15	NUM
easat-8843	247	60	,	,	PUNCT
easat-8843	247	61	no	no	INTJ
easat-8843	247	62	.	.	NOUN
easat-8843	247	63	11	11	NUM
easat-8843	247	64	,	,	PUNCT
easat-8843	247	65	p.	p.	NOUN
easat-8843	247	66	536	536	NUM
easat-8843	247	67	,	,	PUNCT
easat-8843	247	68	2022	2022	NUM
easat-8843	247	69	.	.	PUNCT
easat-8843	248	1	[	[	X
easat-8843	248	2	19	19	NUM
easat-8843	248	3	]	]	PUNCT
easat-8843	248	4	a.	a.	NOUN
easat-8843	248	5	marvasti	marvasti	NOUN
easat-8843	248	6	,	,	PUNCT
easat-8843	248	7	research	research	NOUN
easat-8843	248	8	methods	method	NOUN
easat-8843	248	9	.	.	PUNCT
easat-8843	249	1	in	in	ADP
easat-8843	249	2	a.	a.	PROPN
easat-8843	249	3	j.	j.	PROPN
easat-8843	249	4	treviño	treviño	PROPN
easat-8843	249	5	(	(	PUNCT
easat-8843	249	6	ed	ed	NOUN
easat-8843	249	7	.	.	PUNCT
easat-8843	249	8	)	)	PUNCT
easat-8843	249	9	,	,	PUNCT
easat-8843	249	10	the	the	DET
easat-8843	249	11	cambridge	cambridge	PROPN
easat-8843	249	12	handbook	handbook	NOUN
easat-8843	249	13	of	of	ADP
easat-8843	249	14	social	social	ADJ
easat-8843	249	15	problems	problem	NOUN
easat-8843	249	16	.	.	PUNCT
easat-8843	250	1	cambridge	cambridge	PROPN
easat-8843	250	2	,	,	PUNCT
easat-8843	250	3	uk	uk	PROPN
easat-8843	250	4	:	:	PUNCT
easat-8843	250	5	cambridge	cambridge	PROPN
easat-8843	250	6	university	university	PROPN
easat-8843	250	7	press	press	NOUN
easat-8843	250	8	,	,	PUNCT
easat-8843	250	9	2018	2018	NUM
easat-8843	250	10	.	.	PUNCT
easat-8843	251	1	[	[	X
easat-8843	251	2	20	20	NUM
easat-8843	251	3	]	]	PUNCT
easat-8843	251	4	a.	a.	NOUN
easat-8843	251	5	joshi	joshi	PROPN
easat-8843	251	6	,	,	PUNCT
easat-8843	251	7	s.	s.	PROPN
easat-8843	251	8	kale	kale	PROPN
easat-8843	251	9	,	,	PUNCT
easat-8843	251	10	s.	s.	PROPN
easat-8843	251	11	chandel	chandel	PROPN
easat-8843	251	12	,	,	PUNCT
easat-8843	251	13	and	and	CCONJ
easat-8843	251	14	d.	d.	PROPN
easat-8843	251	15	k.	k.	PROPN
easat-8843	251	16	pal	pal	PROPN
easat-8843	251	17	,	,	PUNCT
easat-8843	251	18	"	"	PUNCT
easat-8843	251	19	likert	likert	ADJ
easat-8843	251	20	scale	scale	NOUN
easat-8843	251	21	:	:	PUNCT
easat-8843	251	22	explored	explore	VERB
easat-8843	251	23	and	and	CCONJ
easat-8843	251	24	explained	explain	VERB
easat-8843	251	25	,	,	PUNCT
easat-8843	251	26	"	"	PUNCT
easat-8843	251	27	british	british	ADJ
easat-8843	251	28	journal	journal	NOUN
easat-8843	251	29	of	of	ADP
easat-8843	251	30	applied	apply	VERB
easat-8843	251	31	science	science	NOUN
easat-8843	251	32	&	&	CCONJ
easat-8843	251	33	technology	technology	PROPN
easat-8843	251	34	,	,	PUNCT
easat-8843	251	35	vol	vol	NOUN
easat-8843	251	36	.	.	PROPN
easat-8843	252	1	7	7	NUM
easat-8843	252	2	,	,	PUNCT
easat-8843	252	3	no	no	INTJ
easat-8843	252	4	.	.	NOUN
easat-8843	252	5	4	4	NUM
easat-8843	252	6	,	,	PUNCT
easat-8843	252	7	pp	pp	ADJ
easat-8843	252	8	.	.	PUNCT
easat-8843	253	1	396–403	396–403	NUM
easat-8843	253	2	,	,	PUNCT
easat-8843	253	3	2015	2015	NUM
easat-8843	253	4	.	.	PUNCT
easat-8843	254	1	[	[	X
easat-8843	254	2	21	21	NUM
easat-8843	254	3	]	]	X
easat-8843	254	4	r.	r.	PROPN
easat-8843	254	5	van	van	PROPN
easat-8843	254	6	dinter	dinter	PROPN
easat-8843	254	7	,	,	PUNCT
easat-8843	254	8	b.	b.	PROPN
easat-8843	254	9	tekinerdogan	tekinerdogan	PROPN
easat-8843	254	10	,	,	PUNCT
easat-8843	254	11	and	and	CCONJ
easat-8843	254	12	c.	c.	PROPN
easat-8843	254	13	catal	catal	PROPN
easat-8843	254	14	,	,	PUNCT
easat-8843	254	15	"	"	PUNCT
easat-8843	254	16	automation	automation	NOUN
easat-8843	254	17	of	of	ADP
easat-8843	254	18	systematic	systematic	ADJ
easat-8843	254	19	literature	literature	NOUN
easat-8843	254	20	reviews	review	NOUN
easat-8843	254	21	:	:	PUNCT
easat-8843	254	22	a	a	DET
easat-8843	254	23	systematic	systematic	ADJ
easat-8843	254	24	literature	literature	NOUN
easat-8843	254	25	review	review	NOUN
easat-8843	254	26	,	,	PUNCT
easat-8843	254	27	"	"	PUNCT
easat-8843	254	28	information	information	NOUN
easat-8843	254	29	and	and	CCONJ
easat-8843	254	30	software	software	NOUN
easat-8843	254	31	technology	technology	NOUN
easat-8843	254	32	,	,	PUNCT
easat-8843	254	33	vol	vol	NOUN
easat-8843	254	34	.	.	PROPN
easat-8843	254	35	136	136	NUM
easat-8843	254	36	,	,	PUNCT
easat-8843	254	37	p.	p.	NOUN
easat-8843	254	38	106589	106589	NUM
easat-8843	254	39	,	,	PUNCT
easat-8843	254	40	2021	2021	NUM
easat-8843	254	41	.	.	PUNCT
easat-8843	255	1	https://doi.org/10.1016/j.infsof.2021.106589	https://doi.org/10.1016/j.infsof.2021.106589	PROPN
easat-8843	256	1	[	[	X
easat-8843	256	2	22	22	NUM
easat-8843	256	3	]	]	X
easat-8843	256	4	n.	n.	PROPN
easat-8843	256	5	rai	rai	PROPN
easat-8843	256	6	and	and	CCONJ
easat-8843	256	7	b.	b.	PROPN
easat-8843	256	8	thapa	thapa	PROPN
easat-8843	256	9	,	,	PUNCT
easat-8843	256	10	"	"	PUNCT
easat-8843	256	11	a	a	DET
easat-8843	256	12	study	study	NOUN
easat-8843	256	13	on	on	ADP
easat-8843	256	14	purposive	purposive	ADJ
easat-8843	256	15	sampling	sampling	NOUN
easat-8843	256	16	method	method	NOUN
easat-8843	256	17	in	in	ADP
easat-8843	256	18	research	research	NOUN
easat-8843	256	19	,	,	PUNCT
easat-8843	256	20	"	"	PUNCT
easat-8843	256	21	kathmandu	kathmandu	NOUN
easat-8843	256	22	:	:	PUNCT
easat-8843	256	23	kathmandu	kathmandu	NOUN
easat-8843	256	24	school	school	NOUN
easat-8843	256	25	of	of	ADP
easat-8843	256	26	law	law	NOUN
easat-8843	256	27	,	,	PUNCT
easat-8843	256	28	vol	vol	NOUN
easat-8843	256	29	.	.	PROPN
easat-8843	256	30	5	5	NUM
easat-8843	256	31	,	,	PUNCT
easat-8843	256	32	no	no	INTJ
easat-8843	256	33	.	.	NOUN
easat-8843	256	34	1	1	NUM
easat-8843	256	35	,	,	PUNCT
easat-8843	256	36	pp	pp	ADJ
easat-8843	256	37	.	.	PUNCT
easat-8843	256	38	8	8	NUM
easat-8843	256	39	-	-	SYM
easat-8843	256	40	15	15	NUM
easat-8843	256	41	,	,	PUNCT
easat-8843	256	42	2015	2015	NUM
easat-8843	256	43	.	.	PUNCT
easat-8843	257	1	[	[	X
easat-8843	257	2	23	23	NUM
easat-8843	257	3	]	]	X
easat-8843	257	4	f.	f.	PROPN
easat-8843	257	5	a.	a.	PROPN
easat-8843	257	6	m.	m.	PROPN
easat-8843	257	7	yusoff	yusoff	PROPN
easat-8843	257	8	,	,	PUNCT
easat-8843	257	9	r.	r.	PROPN
easat-8843	257	10	n.	n.	PROPN
easat-8843	257	11	r.	r.	PROPN
easat-8843	257	12	yusof	yusof	PROPN
easat-8843	257	13	,	,	PUNCT
easat-8843	257	14	and	and	CCONJ
easat-8843	257	15	s.	s.	PROPN
easat-8843	257	16	r.	r.	PROPN
easat-8843	257	17	hussin	hussin	PROPN
easat-8843	257	18	,	,	PUNCT
easat-8843	257	19	"	"	PUNCT
easat-8843	257	20	halal	halal	NOUN
easat-8843	257	21	food	food	NOUN
easat-8843	257	22	supply	supply	NOUN
easat-8843	257	23	chain	chain	NOUN
easat-8843	257	24	knowledge	knowledge	NOUN
easat-8843	257	25	and	and	CCONJ
easat-8843	257	26	purchase	purchase	NOUN
easat-8843	257	27	intention	intention	NOUN
easat-8843	257	28	,	,	PUNCT
easat-8843	257	29	"	"	PUNCT
easat-8843	257	30	international	international	ADJ
easat-8843	257	31	journal	journal	NOUN
easat-8843	257	32	of	of	ADP
easat-8843	257	33	economics	economic	NOUN
easat-8843	257	34	and	and	CCONJ
easat-8843	257	35	management	management	NOUN
easat-8843	257	36	,	,	PUNCT
easat-8843	257	37	vol	vol	NOUN
easat-8843	257	38	.	.	PROPN
easat-8843	257	39	9	9	NUM
easat-8843	257	40	,	,	PUNCT
easat-8843	257	41	no	no	INTJ
easat-8843	257	42	.	.	NOUN
easat-8843	257	43	1	1	NUM
easat-8843	257	44	,	,	PUNCT
easat-8843	257	45	pp	pp	ADJ
easat-8843	257	46	.	.	PUNCT
easat-8843	258	1	155	155	NUM
easat-8843	258	2	-	-	SYM
easat-8843	258	3	172	172	NUM
easat-8843	258	4	,	,	PUNCT
easat-8843	258	5	2015	2015	NUM
easat-8843	258	6	.	.	PUNCT
easat-8843	259	1	[	[	X
easat-8843	259	2	24	24	NUM
easat-8843	259	3	]	]	X
easat-8843	259	4	p.	p.	PROPN
easat-8843	259	5	mishra	mishra	PROPN
easat-8843	259	6	,	,	PUNCT
easat-8843	259	7	c.	c.	PROPN
easat-8843	259	8	m.	m.	PROPN
easat-8843	259	9	pandey	pandey	PROPN
easat-8843	259	10	,	,	PUNCT
easat-8843	259	11	u.	u.	PROPN
easat-8843	259	12	singh	singh	PROPN
easat-8843	259	13	,	,	PUNCT
easat-8843	259	14	a.	a.	PROPN
easat-8843	259	15	gupta	gupta	PROPN
easat-8843	259	16	,	,	PUNCT
easat-8843	259	17	c.	c.	PROPN
easat-8843	259	18	sahu	sahu	PROPN
easat-8843	259	19	,	,	PUNCT
easat-8843	259	20	and	and	CCONJ
easat-8843	259	21	a.	a.	NOUN
easat-8843	259	22	keshri	keshri	PROPN
easat-8843	259	23	,	,	PUNCT
easat-8843	259	24	"	"	PUNCT
easat-8843	259	25	descriptive	descriptive	ADJ
easat-8843	259	26	statistics	statistic	NOUN
easat-8843	259	27	and	and	CCONJ
easat-8843	259	28	normality	normality	NOUN
easat-8843	259	29	tests	test	NOUN
easat-8843	259	30	for	for	ADP
easat-8843	259	31	statistical	statistical	ADJ
easat-8843	259	32	data	datum	NOUN
easat-8843	259	33	,	,	PUNCT
easat-8843	259	34	"	"	PUNCT
easat-8843	259	35	annals	annals	NOUN
easat-8843	259	36	of	of	ADP
easat-8843	259	37	cardiac	cardiac	ADJ
easat-8843	259	38	anaesthesia	anaesthesia	NOUN
easat-8843	259	39	,	,	PUNCT
easat-8843	259	40	vol	vol	NOUN
easat-8843	259	41	.	.	PROPN
easat-8843	260	1	22	22	NUM
easat-8843	260	2	,	,	PUNCT
easat-8843	260	3	no	no	INTJ
easat-8843	260	4	.	.	NOUN
easat-8843	260	5	1	1	NUM
easat-8843	260	6	,	,	PUNCT
easat-8843	260	7	pp	pp	ADJ
easat-8843	260	8	.	.	PUNCT
easat-8843	261	1	67	67	NUM
easat-8843	261	2	-	-	SYM
easat-8843	261	3	72	72	NUM
easat-8843	261	4	,	,	PUNCT
easat-8843	261	5	2019	2019	NUM
easat-8843	261	6	.	.	PUNCT
easat-8843	262	1	[	[	X
easat-8843	262	2	25	25	NUM
easat-8843	262	3	]	]	PUNCT
easat-8843	262	4	a.	a.	PROPN
easat-8843	262	5	al	al	PROPN
easat-8843	262	6	-	-	PROPN
easat-8843	262	7	okaily	okaily	ADV
easat-8843	262	8	,	,	PUNCT
easat-8843	262	9	m.	m.	NOUN
easat-8843	262	10	al	al	PROPN
easat-8843	262	11	-	-	PROPN
easat-8843	262	12	okaily	okaily	PROPN
easat-8843	262	13	,	,	PUNCT
easat-8843	262	14	f.	f.	PROPN
easat-8843	262	15	shiyyab	shiyyab	PROPN
easat-8843	262	16	,	,	PUNCT
easat-8843	262	17	and	and	CCONJ
easat-8843	262	18	w.	w.	PROPN
easat-8843	262	19	masadah	masadah	PROPN
easat-8843	262	20	,	,	PUNCT
easat-8843	262	21	"	"	PUNCT
easat-8843	262	22	accounting	account	VERB
easat-8843	262	23	information	information	NOUN
easat-8843	262	24	system	system	NOUN
easat-8843	262	25	effectiveness	effectiveness	NOUN
easat-8843	262	26	from	from	ADP
easat-8843	262	27	an	an	DET
easat-8843	262	28	organizational	organizational	ADJ
easat-8843	262	29	perspective	perspective	NOUN
easat-8843	262	30	,	,	PUNCT
easat-8843	262	31	"	"	PUNCT
easat-8843	262	32	management	management	NOUN
easat-8843	262	33	science	science	NOUN
easat-8843	262	34	letters	letter	NOUN
easat-8843	262	35	,	,	PUNCT
easat-8843	262	36	vol	vol	NOUN
easat-8843	262	37	.	.	PROPN
easat-8843	263	1	10	10	NUM
easat-8843	263	2	,	,	PUNCT
easat-8843	263	3	no	no	INTJ
easat-8843	263	4	.	.	NOUN
easat-8843	263	5	16	16	NUM
easat-8843	263	6	,	,	PUNCT
easat-8843	263	7	pp	pp	ADJ
easat-8843	263	8	.	.	PUNCT
easat-8843	264	1	3991	3991	NUM
easat-8843	264	2	-	-	SYM
easat-8843	264	3	4000	4000	NUM
easat-8843	264	4	,	,	PUNCT
easat-8843	264	5	2020	2020	NUM
easat-8843	264	6	.	.	PUNCT
easat-8843	265	1	[	[	X
easat-8843	265	2	26	26	NUM
easat-8843	265	3	]	]	X
easat-8843	265	4	f.	f.	PROPN
easat-8843	265	5	ali	ali	PROPN
easat-8843	265	6	,	,	PUNCT
easat-8843	265	7	s.	s.	PROPN
easat-8843	265	8	m.	m.	PROPN
easat-8843	265	9	rasoolimanesh	rasoolimanesh	PROPN
easat-8843	265	10	,	,	PUNCT
easat-8843	265	11	m.	m.	NOUN
easat-8843	265	12	sarstedt	sarstedt	NOUN
easat-8843	265	13	,	,	PUNCT
easat-8843	265	14	c.	c.	PROPN
easat-8843	265	15	m.	m.	PROPN
easat-8843	265	16	ringle	ringle	PROPN
easat-8843	265	17	,	,	PUNCT
easat-8843	265	18	and	and	CCONJ
easat-8843	265	19	k.	k.	PROPN
easat-8843	265	20	ryu	ryu	PROPN
easat-8843	265	21	,	,	PUNCT
easat-8843	265	22	"	"	PUNCT
easat-8843	265	23	an	an	DET
easat-8843	265	24	assessment	assessment	NOUN
easat-8843	265	25	of	of	ADP
easat-8843	265	26	the	the	DET
easat-8843	265	27	use	use	NOUN
easat-8843	265	28	of	of	ADP
easat-8843	265	29	partial	partial	ADJ
easat-8843	265	30	least	least	ADJ
easat-8843	265	31	squares	square	NOUN
easat-8843	265	32	structural	structural	ADJ
easat-8843	265	33	equation	equation	NOUN
easat-8843	265	34	modeling	modeling	NOUN
easat-8843	265	35	(	(	PUNCT
easat-8843	265	36	pls	pls	INTJ
easat-8843	265	37	-	-	PUNCT
easat-8843	265	38	sem	sem	NOUN
easat-8843	265	39	)	)	PUNCT
easat-8843	265	40	in	in	ADP
easat-8843	265	41	hospitality	hospitality	NOUN
easat-8843	265	42	research	research	NOUN
easat-8843	265	43	,	,	PUNCT
easat-8843	265	44	"	"	PUNCT
easat-8843	265	45	international	international	ADJ
easat-8843	265	46	journal	journal	NOUN
easat-8843	265	47	of	of	ADP
easat-8843	265	48	contemporary	contemporary	PROPN
easat-8843	265	49	hospitality	hospitality	PROPN
easat-8843	265	50	management	management	NOUN
easat-8843	265	51	,	,	PUNCT
easat-8843	265	52	vol	vol	NOUN
easat-8843	265	53	.	.	PROPN
easat-8843	265	54	30	30	NUM
easat-8843	265	55	,	,	PUNCT
easat-8843	265	56	no	no	INTJ
easat-8843	265	57	.	.	NOUN
easat-8843	265	58	1	1	NUM
easat-8843	265	59	,	,	PUNCT
easat-8843	265	60	pp	pp	ADJ
easat-8843	265	61	.	.	PUNCT
easat-8843	266	1	514	514	NUM
easat-8843	266	2	-	-	SYM
easat-8843	266	3	538	538	NUM
easat-8843	266	4	,	,	PUNCT
easat-8843	266	5	2018	2018	NUM
easat-8843	266	6	.	.	PUNCT
easat-8843	267	1	https://doi.org/10.1108/ijchm-10-2016-0568	https://doi.org/10.1108/ijchm-10-2016-0568	NOUN
easat-8843	268	1	[	[	X
easat-8843	268	2	27	27	NUM
easat-8843	268	3	]	]	PUNCT
easat-8843	268	4	a.	a.	NOUN
easat-8843	268	5	adejumo	adejumo	NOUN
easat-8843	268	6	and	and	CCONJ
easat-8843	268	7	c.	c.	PROPN
easat-8843	268	8	ogburie	ogburie	NOUN
easat-8843	268	9	,	,	PUNCT
easat-8843	268	10	"	"	PUNCT
easat-8843	268	11	forensic	forensic	ADJ
easat-8843	268	12	accounting	accounting	NOUN
easat-8843	268	13	in	in	ADP
easat-8843	268	14	financial	financial	ADJ
easat-8843	268	15	fraud	fraud	NOUN
easat-8843	268	16	detection	detection	NOUN
easat-8843	268	17	:	:	PUNCT
easat-8843	268	18	trends	trend	NOUN
easat-8843	268	19	and	and	CCONJ
easat-8843	268	20	challenges	challenge	NOUN
easat-8843	268	21	,	,	PUNCT
easat-8843	268	22	"	"	PUNCT
easat-8843	268	23	international	international	ADJ
easat-8843	268	24	journal	journal	NOUN
easat-8843	268	25	of	of	ADP
easat-8843	268	26	science	science	NOUN
easat-8843	268	27	and	and	CCONJ
easat-8843	268	28	research	research	NOUN
easat-8843	268	29	archive	archive	NOUN
easat-8843	268	30	,	,	PUNCT
easat-8843	268	31	vol	vol	NOUN
easat-8843	268	32	.	.	PROPN
easat-8843	268	33	14	14	NUM
easat-8843	268	34	,	,	PUNCT
easat-8843	268	35	pp	pp	ADJ
easat-8843	268	36	.	.	PUNCT
easat-8843	268	37	1219	1219	NUM
easat-8843	268	38	-	-	SYM
easat-8843	268	39	1232	1232	NUM
easat-8843	268	40	,	,	PUNCT
easat-8843	268	41	2025	2025	NUM
easat-8843	268	42	.	.	PUNCT
easat-8843	269	1	[	[	X
easat-8843	269	2	28	28	NUM
easat-8843	269	3	]	]	X
easat-8843	269	4	i.	i.	NOUN
easat-8843	269	5	ghozali	ghozali	PROPN
easat-8843	269	6	and	and	CCONJ
easat-8843	269	7	h.	h.	PROPN
easat-8843	269	8	latan	latan	PROPN
easat-8843	269	9	,	,	PUNCT
easat-8843	269	10	kconcepts	kconcept	NOUN
easat-8843	269	11	,	,	PUNCT
easat-8843	269	12	techniques	technique	NOUN
easat-8843	269	13	and	and	CCONJ
easat-8843	269	14	applications	application	NOUN
easat-8843	269	15	using	use	VERB
easat-8843	269	16	the	the	DET
easat-8843	269	17	smartpls	smartpls	NOUN
easat-8843	269	18	3.0	3.0	NUM
easat-8843	269	19	program	program	NOUN
easat-8843	269	20	.	.	PUNCT
easat-8843	270	1	semarang	semarang	PROPN
easat-8843	270	2	,	,	PUNCT
easat-8843	270	3	indonesia	indonesia	PROPN
easat-8843	270	4	:	:	PUNCT
easat-8843	270	5	universitas	universita	NOUN
easat-8843	270	6	diponegoro	diponegoro	PROPN
easat-8843	270	7	,	,	PUNCT
easat-8843	270	8	2015	2015	NUM
easat-8843	270	9	.	.	PUNCT
easat-8843	271	1	[	[	X
easat-8843	271	2	29	29	NUM
easat-8843	271	3	]	]	PUNCT
easat-8843	271	4	j.	j.	PROPN
easat-8843	271	5	f.	f.	PROPN
easat-8843	271	6	hair	hair	PROPN
easat-8843	271	7	,	,	PUNCT
easat-8843	271	8	j.	j.	PROPN
easat-8843	271	9	j.	j.	PROPN
easat-8843	271	10	risher	risher	PROPN
easat-8843	271	11	,	,	PUNCT
easat-8843	271	12	m.	m.	NOUN
easat-8843	271	13	sarstedt	sarstedt	NOUN
easat-8843	271	14	,	,	PUNCT
easat-8843	271	15	and	and	CCONJ
easat-8843	271	16	c.	c.	PROPN
easat-8843	271	17	m.	m.	PROPN
easat-8843	271	18	ringle	ringle	PROPN
easat-8843	271	19	,	,	PUNCT
easat-8843	271	20	"	"	PUNCT
easat-8843	271	21	when	when	SCONJ
easat-8843	271	22	to	to	PART
easat-8843	271	23	use	use	VERB
easat-8843	271	24	and	and	CCONJ
easat-8843	271	25	how	how	SCONJ
easat-8843	271	26	to	to	PART
easat-8843	271	27	report	report	VERB
easat-8843	271	28	the	the	DET
easat-8843	271	29	results	result	NOUN
easat-8843	271	30	of	of	ADP
easat-8843	271	31	pls	pls	NOUN
easat-8843	271	32	-	-	PUNCT
easat-8843	271	33	sem	sem	NOUN
easat-8843	271	34	,	,	PUNCT
easat-8843	271	35	"	"	PUNCT
easat-8843	271	36	european	european	PROPN
easat-8843	271	37	business	business	PROPN
easat-8843	271	38	review	review	PROPN
easat-8843	271	39	,	,	PUNCT
easat-8843	271	40	vol	vol	NOUN
easat-8843	271	41	.	.	PROPN
easat-8843	271	42	31	31	NUM
easat-8843	271	43	,	,	PUNCT
easat-8843	271	44	no	no	INTJ
easat-8843	271	45	.	.	NOUN
easat-8843	271	46	1	1	NUM
easat-8843	271	47	,	,	PUNCT
easat-8843	271	48	pp	pp	ADJ
easat-8843	271	49	.	.	PUNCT
easat-8843	272	1	2	2	NUM
easat-8843	272	2	-	-	SYM
easat-8843	272	3	24	24	NUM
easat-8843	272	4	,	,	PUNCT
easat-8843	272	5	2019	2019	NUM
easat-8843	272	6	.	.	PUNCT
easat-8843	273	1	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	X
easat-8843	274	1	[	[	X
easat-8843	274	2	30	30	NUM
easat-8843	274	3	]	]	X
easat-8843	274	4	c.	c.	PROPN
easat-8843	274	5	m.	m.	PROPN
easat-8843	274	6	ringle	ringle	PROPN
easat-8843	274	7	,	,	PUNCT
easat-8843	274	8	m.	m.	NOUN
easat-8843	274	9	sarstedt	sarstedt	PROPN
easat-8843	274	10	,	,	PUNCT
easat-8843	274	11	r.	r.	PROPN
easat-8843	274	12	mitchell	mitchell	PROPN
easat-8843	274	13	,	,	PUNCT
easat-8843	274	14	and	and	CCONJ
easat-8843	274	15	s.	s.	PROPN
easat-8843	274	16	p.	p.	PROPN
easat-8843	274	17	gudergan	gudergan	PROPN
easat-8843	274	18	,	,	PUNCT
easat-8843	274	19	"	"	PUNCT
easat-8843	274	20	partial	partial	ADJ
easat-8843	274	21	least	least	ADJ
easat-8843	274	22	squares	square	VERB
easat-8843	274	23	structural	structural	ADJ
easat-8843	274	24	equation	equation	NOUN
easat-8843	274	25	modeling	modeling	NOUN
easat-8843	274	26	in	in	ADP
easat-8843	274	27	hrm	hrm	PROPN
easat-8843	274	28	research	research	NOUN
easat-8843	274	29	,	,	PUNCT
easat-8843	274	30	"	"	PUNCT
easat-8843	274	31	the	the	DET
easat-8843	274	32	international	international	ADJ
easat-8843	274	33	journal	journal	NOUN
easat-8843	274	34	of	of	ADP
easat-8843	274	35	human	human	ADJ
easat-8843	274	36	resource	resource	NOUN
easat-8843	274	37	management	management	NOUN
easat-8843	274	38	,	,	PUNCT
easat-8843	274	39	vol	vol	NOUN
easat-8843	274	40	.	.	PROPN
easat-8843	274	41	31	31	NUM
easat-8843	274	42	,	,	PUNCT
easat-8843	274	43	no	no	INTJ
easat-8843	274	44	.	.	NOUN
easat-8843	274	45	12	12	NUM
easat-8843	274	46	,	,	PUNCT
easat-8843	274	47	pp	pp	ADJ
easat-8843	274	48	.	.	PUNCT
easat-8843	274	49	1617	1617	NUM
easat-8843	274	50	-	-	SYM
easat-8843	274	51	1643	1643	NUM
easat-8843	274	52	,	,	PUNCT
easat-8843	274	53	2020	2020	NUM
easat-8843	274	54	.	.	PUNCT
easat-8843	275	1	[	[	X
easat-8843	275	2	31	31	NUM
easat-8843	275	3	]	]	PUNCT
easat-8843	275	4	s.	s.	PROPN
easat-8843	275	5	hussain	hussain	PROPN
easat-8843	275	6	,	,	PUNCT
easat-8843	275	7	z.	z.	PROPN
easat-8843	275	8	fangwei	fangwei	PROPN
easat-8843	275	9	,	,	PUNCT
easat-8843	275	10	a.	a.	PROPN
easat-8843	275	11	f.	f.	PROPN
easat-8843	275	12	siddiqi	siddiqi	PROPN
easat-8843	275	13	,	,	PUNCT
easat-8843	275	14	z.	z.	PROPN
easat-8843	275	15	ali	ali	PROPN
easat-8843	275	16	,	,	PUNCT
easat-8843	275	17	and	and	CCONJ
easat-8843	275	18	m.	m.	PROPN
easat-8843	275	19	s.	s.	PROPN
easat-8843	275	20	shabbir	shabbir	PROPN
easat-8843	275	21	,	,	PUNCT
easat-8843	275	22	"	"	PUNCT
easat-8843	275	23	structural	structural	ADJ
easat-8843	275	24	equation	equation	NOUN
easat-8843	275	25	model	model	NOUN
easat-8843	275	26	for	for	ADP
easat-8843	275	27	evaluating	evaluate	VERB
easat-8843	275	28	factors	factor	NOUN
easat-8843	275	29	affecting	affect	VERB
easat-8843	275	30	quality	quality	NOUN
easat-8843	275	31	of	of	ADP
easat-8843	275	32	social	social	ADJ
easat-8843	275	33	infrastructure	infrastructure	NOUN
easat-8843	275	34	projects	project	NOUN
easat-8843	275	35	,	,	PUNCT
easat-8843	275	36	"	"	PUNCT
easat-8843	275	37	sustainability	sustainability	NOUN
easat-8843	275	38	,	,	PUNCT
easat-8843	275	39	vol	vol	NOUN
easat-8843	275	40	.	.	PROPN
easat-8843	275	41	10	10	NUM
easat-8843	275	42	,	,	PUNCT
easat-8843	275	43	no	no	INTJ
easat-8843	275	44	.	.	NOUN
easat-8843	275	45	5	5	NUM
easat-8843	275	46	,	,	PUNCT
easat-8843	275	47	p.	p.	NOUN
easat-8843	275	48	1415	1415	NUM
easat-8843	275	49	,	,	PUNCT
easat-8843	275	50	2018	2018	NUM
easat-8843	275	51	.	.	PUNCT
easat-8843	276	1	[	[	X
easat-8843	276	2	32	32	NUM
easat-8843	276	3	]	]	PUNCT
easat-8843	276	4	h.	h.	PROPN
easat-8843	276	5	taherdoost	taherdoost	PROPN
easat-8843	276	6	,	,	PUNCT
easat-8843	276	7	"	"	PUNCT
easat-8843	276	8	validity	validity	NOUN
easat-8843	276	9	and	and	CCONJ
easat-8843	276	10	reliability	reliability	NOUN
easat-8843	276	11	of	of	ADP
easat-8843	276	12	the	the	DET
easat-8843	276	13	research	research	NOUN
easat-8843	276	14	instrument	instrument	NOUN
easat-8843	276	15	;	;	PUNCT
easat-8843	276	16	how	how	SCONJ
easat-8843	276	17	to	to	PART
easat-8843	276	18	test	test	VERB
easat-8843	276	19	the	the	DET
easat-8843	276	20	validation	validation	NOUN
easat-8843	276	21	of	of	ADP
easat-8843	276	22	a	a	DET
easat-8843	276	23	questionnaire	questionnaire	NOUN
easat-8843	276	24	/	/	SYM
easat-8843	276	25	survey	survey	NOUN
easat-8843	276	26	in	in	ADP
easat-8843	276	27	a	a	DET
easat-8843	276	28	research	research	NOUN
easat-8843	276	29	,	,	PUNCT
easat-8843	276	30	"	"	PUNCT
easat-8843	276	31	international	international	ADJ
easat-8843	276	32	journal	journal	NOUN
easat-8843	276	33	of	of	ADP
easat-8843	276	34	academic	academic	ADJ
easat-8843	276	35	research	research	NOUN
easat-8843	276	36	in	in	ADP
easat-8843	276	37	management	management	NOUN
easat-8843	276	38	,	,	PUNCT
easat-8843	276	39	vol	vol	NOUN
easat-8843	276	40	.	.	PROPN
easat-8843	276	41	5	5	NUM
easat-8843	276	42	,	,	PUNCT
easat-8843	276	43	no	no	INTJ
easat-8843	276	44	.	.	NOUN
easat-8843	276	45	3	3	NUM
easat-8843	276	46	,	,	PUNCT
easat-8843	276	47	pp	pp	ADJ
easat-8843	276	48	.	.	PUNCT
easat-8843	277	1	28–36	28–36	NUM
easat-8843	277	2	,	,	PUNCT
easat-8843	277	3	2016	2016	NUM
easat-8843	277	4	.	.	PUNCT
easat-8843	278	1	[	[	X
easat-8843	278	2	33	33	NUM
easat-8843	278	3	]	]	PUNCT
easat-8843	278	4	j.	j.	PROPN
easat-8843	278	5	gao	gao	PROPN
easat-8843	278	6	,	,	PUNCT
easat-8843	278	7	"	"	PUNCT
easat-8843	278	8	r	r	NOUN
easat-8843	278	9	-	-	PUNCT
easat-8843	278	10	squared	squared	ADJ
easat-8843	278	11	(	(	PUNCT
easat-8843	278	12	r2)–how	r2)–how	DET
easat-8843	278	13	much	much	ADJ
easat-8843	278	14	variation	variation	NOUN
easat-8843	278	15	is	be	AUX
easat-8843	278	16	explained	explain	VERB
easat-8843	278	17	?	?	PUNCT
easat-8843	278	18	,	,	PUNCT
easat-8843	278	19	"	"	PUNCT
easat-8843	278	20	research	research	NOUN
easat-8843	278	21	methods	method	NOUN
easat-8843	278	22	in	in	ADP
easat-8843	278	23	medicine	medicine	PROPN
easat-8843	278	24	&	&	CCONJ
easat-8843	278	25	health	health	PROPN
easat-8843	278	26	sciences	sciences	PROPN
easat-8843	278	27	,	,	PUNCT
easat-8843	278	28	vol	vol	NOUN
easat-8843	278	29	.	.	PROPN
easat-8843	278	30	5	5	NUM
easat-8843	278	31	,	,	PUNCT
easat-8843	278	32	no	no	INTJ
easat-8843	278	33	.	.	NOUN
easat-8843	278	34	4	4	NUM
easat-8843	278	35	,	,	PUNCT
easat-8843	278	36	pp	pp	ADJ
easat-8843	278	37	.	.	PUNCT
easat-8843	279	1	104	104	NUM
easat-8843	279	2	-	-	SYM
easat-8843	279	3	109	109	NUM
easat-8843	279	4	,	,	PUNCT
easat-8843	279	5	2024	2024	NUM
easat-8843	279	6	.	.	PUNCT
easat-8843	280	1	[	[	X
easat-8843	280	2	34	34	NUM
easat-8843	280	3	]	]	X
easat-8843	280	4	t.	t.	PROPN
easat-8843	280	5	cleff	cleff	PROPN
easat-8843	280	6	,	,	PUNCT
easat-8843	280	7	applied	apply	VERB
easat-8843	280	8	statistics	statistic	NOUN
easat-8843	280	9	and	and	CCONJ
easat-8843	280	10	multivariate	multivariate	VERB
easat-8843	280	11	data	datum	NOUN
easat-8843	280	12	analysis	analysis	NOUN
easat-8843	280	13	for	for	ADP
easat-8843	280	14	business	business	NOUN
easat-8843	280	15	and	and	CCONJ
easat-8843	280	16	economics	economic	NOUN
easat-8843	280	17	:	:	PUNCT
easat-8843	280	18	a	a	DET
easat-8843	280	19	modern	modern	ADJ
easat-8843	280	20	approach	approach	NOUN
easat-8843	280	21	using	use	VERB
easat-8843	280	22	spss	spss	PROPN
easat-8843	280	23	,	,	PUNCT
easat-8843	280	24	stata	stata	NOUN
easat-8843	280	25	,	,	PUNCT
easat-8843	280	26	and	and	CCONJ
easat-8843	280	27	excel	excel	PROPN
easat-8843	280	28	.	.	PUNCT
easat-8843	281	1	cham	cham	PROPN
easat-8843	281	2	,	,	PUNCT
easat-8843	281	3	switzerland	switzerland	PROPN
easat-8843	281	4	:	:	PUNCT
easat-8843	281	5	springer	springer	NOUN
easat-8843	281	6	international	international	ADJ
easat-8843	281	7	publishing	publishing	NOUN
easat-8843	281	8	,	,	PUNCT
easat-8843	281	9	2019	2019	NUM
easat-8843	281	10	.	.	PUNCT
easat-8843	282	1	https://doi.org/10.62754/joe.v3i5.3922	https://doi.org/10.62754/joe.v3i5.3922	PROPN
easat-8843	283	1	https://doi.org/10.53771/ijstra.2024.7.2.0061	https://doi.org/10.53771/ijstra.2024.7.2.0061	PROPN
easat-8843	283	2	https://doi.org/10.1016/j.infsof.2021.106589	https://doi.org/10.1016/j.infsof.2021.106589	PROPN
easat-8843	283	3	https://doi.org/10.1108/ijchm-10-2016-0568	https://doi.org/10.1108/ijchm-10-2016-0568	VERB
easat-8843	283	4	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	PROPN
easat-8843	283	5	1175	1175	NUM
easat-8843	283	6	edelweiss	edelweiss	PROPN
easat-8843	283	7	applied	apply	VERB
easat-8843	283	8	science	science	NOUN
easat-8843	283	9	and	and	CCONJ
easat-8843	283	10	technology	technology	NOUN
easat-8843	283	11	issn	issn	PROPN
easat-8843	283	12	:	:	PUNCT
easat-8843	283	13	2576	2576	NUM
easat-8843	283	14	-	-	SYM
easat-8843	283	15	8484	8484	NUM
easat-8843	283	16	vol	vol	NOUN
easat-8843	283	17	.	.	PROPN
easat-8843	284	1	9	9	NUM
easat-8843	284	2	,	,	PUNCT
easat-8843	284	3	no	no	INTJ
easat-8843	284	4	.	.	NOUN
easat-8843	284	5	7	7	NUM
easat-8843	284	6	:	:	SYM
easat-8843	284	7	1166	1166	NUM
easat-8843	284	8	-	-	SYM
easat-8843	284	9	1175	1175	NUM
easat-8843	284	10	,	,	PUNCT
easat-8843	284	11	2025	2025	NUM
easat-8843	284	12	doi	doi	NOUN
easat-8843	284	13	:	:	PUNCT
easat-8843	284	14	10.55214/25768484.v9i7.8843	10.55214/25768484.v9i7.8843	PROPN
easat-8843	284	15	©	©	PROPN
easat-8843	284	16	2025	2025	NUM
easat-8843	284	17	by	by	ADP
easat-8843	284	18	the	the	DET
easat-8843	284	19	authors	author	NOUN
easat-8843	284	20	;	;	PUNCT
easat-8843	284	21	licensee	licensee	PROPN
easat-8843	284	22	learning	learning	NOUN
easat-8843	284	23	gate	gate	NOUN
easat-8843	285	1	[	[	X
easat-8843	285	2	35	35	NUM
easat-8843	285	3	]	]	PUNCT
easat-8843	285	4	j.	j.	PROPN
easat-8843	285	5	f.	f.	PROPN
easat-8843	285	6	hair	hair	PROPN
easat-8843	285	7	,	,	PUNCT
easat-8843	285	8	m.	m.	NOUN
easat-8843	285	9	c.	c.	PROPN
easat-8843	285	10	howard	howard	PROPN
easat-8843	285	11	,	,	PUNCT
easat-8843	285	12	and	and	CCONJ
easat-8843	285	13	c.	c.	PROPN
easat-8843	285	14	nitzl	nitzl	PROPN
easat-8843	285	15	,	,	PUNCT
easat-8843	285	16	"	"	PUNCT
easat-8843	285	17	assessing	assess	VERB
easat-8843	285	18	measurement	measurement	NOUN
easat-8843	285	19	model	model	NOUN
easat-8843	285	20	quality	quality	NOUN
easat-8843	285	21	in	in	ADP
easat-8843	285	22	pls	pls	NOUN
easat-8843	285	23	-	-	PUNCT
easat-8843	285	24	sem	sem	NOUN
easat-8843	285	25	using	use	VERB
easat-8843	285	26	confirmatory	confirmatory	ADJ
easat-8843	285	27	composite	composite	ADJ
easat-8843	285	28	analysis	analysis	NOUN
easat-8843	285	29	,	,	PUNCT
easat-8843	285	30	"	"	PUNCT
easat-8843	285	31	journal	journal	NOUN
easat-8843	285	32	of	of	ADP
easat-8843	285	33	business	business	NOUN
easat-8843	285	34	research	research	NOUN
easat-8843	285	35	,	,	PUNCT
easat-8843	285	36	vol	vol	NOUN
easat-8843	285	37	.	.	PROPN
easat-8843	285	38	109	109	NUM
easat-8843	285	39	,	,	PUNCT
easat-8843	285	40	pp	pp	ADJ
easat-8843	285	41	.	.	PUNCT
easat-8843	286	1	101	101	NUM
easat-8843	286	2	-	-	SYM
easat-8843	286	3	110	110	NUM
easat-8843	286	4	,	,	PUNCT
easat-8843	286	5	2020	2020	NUM
easat-8843	286	6	.	.	PUNCT
easat-8843	287	1	https://doi.org/10.1016/j.jbusres.2019.11.069	https://doi.org/10.1016/j.jbusres.2019.11.069	NOUN
easat-8843	287	2	[	[	SYM
easat-8843	287	3	36	36	NUM
easat-8843	287	4	]	]	X
easat-8843	287	5	n.	n.	PROPN
easat-8843	287	6	k.	k.	PROPN
easat-8843	287	7	avkiran	avkiran	PROPN
easat-8843	287	8	and	and	CCONJ
easat-8843	287	9	c.	c.	PROPN
easat-8843	287	10	m.	m.	PROPN
easat-8843	287	11	ringle	ringle	PROPN
easat-8843	287	12	,	,	PUNCT
easat-8843	287	13	partial	partial	ADJ
easat-8843	287	14	least	least	ADJ
easat-8843	287	15	squares	square	VERB
easat-8843	287	16	structural	structural	ADJ
easat-8843	287	17	equation	equation	NOUN
easat-8843	287	18	modeling	modeling	NOUN
easat-8843	287	19	:	:	PUNCT
easat-8843	287	20	recent	recent	ADJ
easat-8843	287	21	advances	advance	NOUN
easat-8843	287	22	in	in	ADP
easat-8843	287	23	banking	banking	NOUN
easat-8843	287	24	and	and	CCONJ
easat-8843	287	25	finance	finance	NOUN
easat-8843	287	26	.	.	PUNCT
easat-8843	288	1	cham	cham	PROPN
easat-8843	288	2	,	,	PUNCT
easat-8843	288	3	switzerland	switzerland	PROPN
easat-8843	288	4	:	:	PUNCT
easat-8843	288	5	springer	springer	NOUN
easat-8843	288	6	international	international	ADJ
easat-8843	288	7	publishing	publishing	NOUN
easat-8843	288	8	,	,	PUNCT
easat-8843	288	9	2018	2018	NUM
easat-8843	288	10	.	.	PUNCT
easat-8843	289	1	[	[	X
easat-8843	289	2	37	37	NUM
easat-8843	289	3	]	]	PUNCT
easat-8843	289	4	a.	a.	NOUN
easat-8843	289	5	m.	m.	PROPN
easat-8843	289	6	ali	ali	PROPN
easat-8843	289	7	,	,	PUNCT
easat-8843	289	8	r.	r.	PROPN
easat-8843	289	9	f.	f.	PROPN
easat-8843	289	10	futaih	futaih	PROPN
easat-8843	289	11	,	,	PUNCT
easat-8843	289	12	m.	m.	NOUN
easat-8843	289	13	shukur	shukur	NOUN
easat-8843	289	14	,	,	PUNCT
easat-8843	289	15	and	and	CCONJ
easat-8843	289	16	a.	a.	PROPN
easat-8843	289	17	k.	k.	PROPN
easat-8843	290	1	al	al	PROPN
easat-8843	290	2	-	-	PUNCT
easat-8843	290	3	orfali	orfali	ADJ
easat-8843	290	4	,	,	PUNCT
easat-8843	290	5	"	"	PUNCT
easat-8843	290	6	forensic	forensic	ADJ
easat-8843	290	7	accounting	accounting	NOUN
easat-8843	290	8	and	and	CCONJ
easat-8843	290	9	fraud	fraud	NOUN
easat-8843	290	10	detection	detection	NOUN
easat-8843	290	11	emerging	emerge	VERB
easat-8843	290	12	trends	trend	NOUN
easat-8843	290	13	and	and	CCONJ
easat-8843	290	14	techniques	technique	NOUN
easat-8843	290	15	,	,	PUNCT
easat-8843	290	16	"	"	PUNCT
easat-8843	290	17	journal	journal	NOUN
easat-8843	290	18	of	of	ADP
easat-8843	290	19	ecohumanism	ecohumanism	NOUN
easat-8843	290	20	,	,	PUNCT
easat-8843	290	21	vol	vol	NOUN
easat-8843	290	22	.	.	PROPN
easat-8843	291	1	3	3	NUM
easat-8843	291	2	,	,	PUNCT
easat-8843	291	3	no	no	INTJ
easat-8843	291	4	.	.	NOUN
easat-8843	291	5	5	5	NUM
easat-8843	291	6	,	,	PUNCT
easat-8843	291	7	pp	pp	ADJ
easat-8843	291	8	.	.	PUNCT
easat-8843	292	1	525	525	NUM
easat-8843	292	2	-	-	SYM
easat-8843	292	3	542	542	NUM
easat-8843	292	4	,	,	PUNCT
easat-8843	292	5	2024	2024	NUM
easat-8843	292	6	.	.	PUNCT
easat-8843	293	1	[	[	X
easat-8843	293	2	38	38	NUM
easat-8843	293	3	]	]	PUNCT
easat-8843	293	4	a.	a.	NOUN
easat-8843	293	5	j.	j.	PROPN
easat-8843	293	6	pramano	pramano	PROPN
easat-8843	293	7	,	,	PUNCT
easat-8843	293	8	f.	f.	PROPN
easat-8843	293	9	m.	m.	PROPN
easat-8843	293	10	razali	razali	PROPN
easat-8843	293	11	,	,	PUNCT
easat-8843	293	12	j.	j.	PROPN
easat-8843	293	13	said	say	VERB
easat-8843	293	14	,	,	PUNCT
easat-8843	293	15	n.	n.	PROPN
easat-8843	293	16	khalid	khalid	PROPN
easat-8843	293	17	,	,	PUNCT
easat-8843	293	18	and	and	CCONJ
easat-8843	293	19	m.	m.	NOUN
easat-8843	293	20	m.	m.	PROPN
easat-8843	293	21	suffian	suffian	PROPN
easat-8843	293	22	,	,	PUNCT
easat-8843	293	23	"	"	PUNCT
easat-8843	293	24	digital	digital	ADJ
easat-8843	293	25	technology	technology	NOUN
easat-8843	293	26	skills	skill	NOUN
easat-8843	293	27	and	and	CCONJ
easat-8843	293	28	fraud	fraud	NOUN
easat-8843	293	29	risk	risk	NOUN
easat-8843	293	30	judgement	judgement	NOUN
easat-8843	293	31	performance	performance	NOUN
easat-8843	293	32	with	with	ADP
easat-8843	293	33	auditors	auditor	NOUN
easat-8843	293	34	’	’	PART
easat-8843	293	35	competencies	competency	NOUN
easat-8843	293	36	mediation	mediation	NOUN
easat-8843	293	37	,	,	PUNCT
easat-8843	293	38	"	"	PUNCT
easat-8843	293	39	european	european	ADJ
easat-8843	293	40	proceedings	proceeding	NOUN
easat-8843	293	41	of	of	ADP
easat-8843	293	42	social	social	ADJ
easat-8843	293	43	and	and	CCONJ
easat-8843	293	44	behavioural	behavioural	ADJ
easat-8843	293	45	sciences	science	NOUN
easat-8843	293	46	,	,	PUNCT
easat-8843	293	47	vol	vol	NOUN
easat-8843	293	48	.	.	PROPN
easat-8843	294	1	131	131	NUM
easat-8843	294	2	,	,	PUNCT
easat-8843	294	3	pp	pp	ADJ
easat-8843	294	4	.	.	PUNCT
easat-8843	295	1	837–848	837–848	NUM
easat-8843	295	2	,	,	PUNCT
easat-8843	295	3	2023	2023	NUM
easat-8843	295	4	.	.	PUNCT
easat-8843	296	1	[	[	X
easat-8843	296	2	39	39	NUM
easat-8843	296	3	]	]	PUNCT
easat-8843	296	4	m.	m.	NOUN
easat-8843	296	5	altaf	altaf	PROPN
easat-8843	296	6	and	and	CCONJ
easat-8843	296	7	a.	a.	PROPN
easat-8843	296	8	shahzad	shahzad	PROPN
easat-8843	296	9	,	,	PUNCT
easat-8843	296	10	"	"	PUNCT
easat-8843	296	11	“	"	PUNCT
easat-8843	296	12	that	that	PRON
easat-8843	296	13	’s	’	VERB
easat-8843	296	14	my	my	PRON
easat-8843	296	15	job	job	NOUN
easat-8843	296	16	”	"	PUNCT
easat-8843	296	17	exploring	explore	VERB
easat-8843	296	18	the	the	DET
easat-8843	296	19	effect	effect	NOUN
easat-8843	296	20	of	of	ADP
easat-8843	296	21	brand	brand	NOUN
easat-8843	296	22	empowerment	empowerment	NOUN
easat-8843	296	23	towards	towards	ADP
easat-8843	296	24	employee	employee	NOUN
easat-8843	296	25	brand	brand	NOUN
easat-8843	296	26	equity	equity	PROPN
easat-8843	296	27	:	:	PUNCT
easat-8843	296	28	the	the	DET
easat-8843	296	29	mediating	mediate	VERB
easat-8843	296	30	role	role	NOUN
easat-8843	296	31	of	of	ADP
easat-8843	296	32	employee	employee	NOUN
easat-8843	296	33	critical	critical	ADJ
easat-8843	296	34	psychological	psychological	ADJ
easat-8843	296	35	states	state	NOUN
easat-8843	296	36	,	,	PUNCT
easat-8843	296	37	"	"	PUNCT
easat-8843	296	38	revista	revista	PROPN
easat-8843	296	39	brasileira	brasileira	PROPN
easat-8843	296	40	de	de	PROPN
easat-8843	296	41	gestão	gestão	PROPN
easat-8843	296	42	de	de	X
easat-8843	296	43	negócios	negócios	PROPN
easat-8843	296	44	,	,	PUNCT
easat-8843	296	45	vol	vol	NOUN
easat-8843	296	46	.	.	PROPN
easat-8843	296	47	20	20	NUM
easat-8843	296	48	,	,	PUNCT
easat-8843	296	49	no	no	INTJ
easat-8843	296	50	.	.	NOUN
easat-8843	296	51	04	04	NUM
easat-8843	296	52	,	,	PUNCT
easat-8843	296	53	pp	pp	ADJ
easat-8843	296	54	.	.	PUNCT
easat-8843	297	1	599	599	NUM
easat-8843	297	2	-	-	SYM
easat-8843	297	3	618	618	NUM
easat-8843	297	4	,	,	PUNCT
easat-8843	297	5	2018	2018	NUM
easat-8843	297	6	.	.	PUNCT
easat-8843	298	1	[	[	X
easat-8843	298	2	40	40	NUM
easat-8843	298	3	]	]	PUNCT
easat-8843	298	4	t.	t.	NOUN
easat-8843	298	5	achmad	achmad	PROPN
easat-8843	298	6	,	,	PUNCT
easat-8843	298	7	c.-y	c.-y	NOUN
easat-8843	298	8	.	.	PUNCT
easat-8843	299	1	huang	huang	PROPN
easat-8843	299	2	,	,	PUNCT
easat-8843	299	3	m.	m.	PROPN
easat-8843	299	4	a.	a.	PROPN
easat-8843	299	5	putra	putra	PROPN
easat-8843	299	6	,	,	PUNCT
easat-8843	299	7	and	and	CCONJ
easat-8843	299	8	i.	i.	PROPN
easat-8843	299	9	d.	d.	PROPN
easat-8843	299	10	pamungkas	pamungkas	PROPN
easat-8843	299	11	,	,	PUNCT
easat-8843	299	12	"	"	PUNCT
easat-8843	299	13	forensic	forensic	ADJ
easat-8843	299	14	accounting	accounting	NOUN
easat-8843	299	15	and	and	CCONJ
easat-8843	299	16	risk	risk	NOUN
easat-8843	299	17	management	management	NOUN
easat-8843	299	18	:	:	PUNCT
easat-8843	299	19	exploring	explore	VERB
easat-8843	299	20	the	the	DET
easat-8843	299	21	impact	impact	NOUN
easat-8843	299	22	of	of	ADP
easat-8843	299	23	generalized	generalized	ADJ
easat-8843	299	24	audit	audit	NOUN
easat-8843	299	25	software	software	NOUN
easat-8843	299	26	and	and	CCONJ
easat-8843	299	27	whistleblowing	whistleblowing	NOUN
easat-8843	299	28	systems	system	NOUN
easat-8843	299	29	on	on	ADP
easat-8843	299	30	fraud	fraud	NOUN
easat-8843	299	31	detection	detection	NOUN
easat-8843	299	32	in	in	ADP
easat-8843	299	33	indonesia	indonesia	PROPN
easat-8843	299	34	,	,	PUNCT
easat-8843	299	35	"	"	PUNCT
easat-8843	299	36	journal	journal	NOUN
easat-8843	299	37	of	of	ADP
easat-8843	299	38	risk	risk	NOUN
easat-8843	299	39	and	and	CCONJ
easat-8843	299	40	financial	financial	ADJ
easat-8843	299	41	management	management	NOUN
easat-8843	299	42	,	,	PUNCT
easat-8843	299	43	vol	vol	NOUN
easat-8843	299	44	.	.	PROPN
easat-8843	299	45	17	17	NUM
easat-8843	299	46	,	,	PUNCT
easat-8843	299	47	no	no	INTJ
easat-8843	299	48	.	.	NOUN
easat-8843	299	49	12	12	NUM
easat-8843	299	50	,	,	PUNCT
easat-8843	299	51	p.	p.	NOUN
easat-8843	299	52	573	573	NUM
easat-8843	299	53	,	,	PUNCT
easat-8843	299	54	2024	2024	NUM
easat-8843	299	55	.	.	PUNCT
easat-8843	300	1	https://doi.org/10.3390/jrfm17120573	https://doi.org/10.3390/jrfm17120573	NOUN
easat-8843	300	2	[	[	X
easat-8843	300	3	41	41	NUM
easat-8843	300	4	]	]	PUNCT
easat-8843	300	5	k.	k.	PROPN
easat-8843	300	6	barac	barac	PROPN
easat-8843	300	7	,	,	PUNCT
easat-8843	300	8	e.	e.	PROPN
easat-8843	300	9	gammie	gammie	PROPN
easat-8843	300	10	,	,	PUNCT
easat-8843	300	11	b.	b.	PROPN
easat-8843	300	12	howieson	howieson	PROPN
easat-8843	300	13	,	,	PUNCT
easat-8843	300	14	and	and	CCONJ
easat-8843	300	15	m.	m.	NOUN
easat-8843	300	16	v.	v.	CCONJ
easat-8843	300	17	staden	staden	PROPN
easat-8843	300	18	,	,	PUNCT
easat-8843	300	19	"	"	PUNCT
easat-8843	300	20	the	the	DET
easat-8843	300	21	capability	capability	NOUN
easat-8843	300	22	and	and	CCONJ
easat-8843	300	23	competency	competency	NOUN
easat-8843	300	24	requirements	requirement	NOUN
easat-8843	300	25	of	of	ADP
easat-8843	300	26	auditors	auditor	NOUN
easat-8843	300	27	in	in	ADP
easat-8843	300	28	today	today	NOUN
easat-8843	300	29	's	's	PART
easat-8843	300	30	complex	complex	ADJ
easat-8843	300	31	global	global	ADJ
easat-8843	300	32	business	business	NOUN
easat-8843	300	33	environment	environment	NOUN
easat-8843	300	34	,	,	PUNCT
easat-8843	300	35	"	"	PUNCT
easat-8843	300	36	2016	2016	NUM
easat-8843	300	37	.	.	PUNCT
easat-8843	301	1	[	[	X
easat-8843	301	2	42	42	NUM
easat-8843	301	3	]	]	X
easat-8843	301	4	international	international	ADJ
easat-8843	301	5	auditing	auditing	NOUN
easat-8843	301	6	and	and	CCONJ
easat-8843	301	7	assurance	assurance	NOUN
easat-8843	301	8	standards	standard	NOUN
easat-8843	301	9	board	board	NOUN
easat-8843	301	10	,	,	PUNCT
easat-8843	301	11	handbook	handbook	NOUN
easat-8843	301	12	of	of	ADP
easat-8843	301	13	international	international	ADJ
easat-8843	301	14	quality	quality	NOUN
easat-8843	301	15	control	control	NOUN
easat-8843	301	16	,	,	PUNCT
easat-8843	301	17	auditing	auditing	NOUN
easat-8843	301	18	,	,	PUNCT
easat-8843	301	19	review	review	NOUN
easat-8843	301	20	,	,	PUNCT
easat-8843	301	21	other	other	ADJ
easat-8843	301	22	assurance	assurance	NOUN
easat-8843	301	23	,	,	PUNCT
easat-8843	301	24	and	and	CCONJ
easat-8843	301	25	related	related	ADJ
easat-8843	301	26	services	service	NOUN
easat-8843	301	27	pronouncements	pronouncement	NOUN
easat-8843	301	28	.	.	PUNCT
easat-8843	302	1	new	new	PROPN
easat-8843	302	2	york	york	PROPN
easat-8843	302	3	:	:	PUNCT
easat-8843	302	4	international	international	PROPN
easat-8843	302	5	federation	federation	PROPN
easat-8843	302	6	of	of	ADP
easat-8843	302	7	accountants	accountant	NOUN
easat-8843	302	8	,	,	PUNCT
easat-8843	302	9	2020	2020	NUM
easat-8843	302	10	.	.	PUNCT
easat-8843	303	1	https://doi.org/10.1016/j.jbusres.2019.11.069	https://doi.org/10.1016/j.jbusres.2019.11.069	NOUN
easat-8843	303	2	https://doi.org/10.3390/jrfm17120573	https://doi.org/10.3390/jrfm17120573	NOUN