id	sid	tid	token	lemma	pos
emaj-129	1	1	volume	volume	NOUN
emaj-129	1	2	6	6	NUM
emaj-129	1	3	no	no	DET
emaj-129	1	4	1	1	NUM
emaj-129	1	5	(	(	PUNCT
emaj-129	1	6	2016	2016	NUM
emaj-129	1	7	)	)	PUNCT
emaj-129	1	8	|	|	ADV
emaj-129	1	9	issn	issn	VERB
emaj-129	1	10	2158	2158	NUM
emaj-129	1	11	-	-	SYM
emaj-129	1	12	8708	8708	NUM
emaj-129	1	13	(	(	PUNCT
emaj-129	1	14	online	online	NOUN
emaj-129	1	15	)	)	PUNCT
emaj-129	1	16	|	|	ADV
emaj-129	1	17	doi	doi	X
emaj-129	1	18	10.5195	10.5195	NUM
emaj-129	1	19	/	/	SYM
emaj-129	1	20	emaj.2016.92	emaj.2016.92	NOUN
emaj-129	1	21	|	|	ADV
emaj-129	1	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	1	23	a	a	DET
emaj-129	1	24	research	research	NOUN
emaj-129	1	25	on	on	ADP
emaj-129	1	26	the	the	DET
emaj-129	1	27	responsibility	responsibility	NOUN
emaj-129	1	28	of	of	ADP
emaj-129	1	29	accounting	accounting	NOUN
emaj-129	1	30	professionals	professional	NOUN
emaj-129	1	31	to	to	PART
emaj-129	1	32	determine	determine	VERB
emaj-129	1	33	and	and	CCONJ
emaj-129	1	34	prevent	prevent	VERB
emaj-129	1	35	accounting	accounting	NOUN
emaj-129	1	36	errors	error	NOUN
emaj-129	1	37	and	and	CCONJ
emaj-129	1	38	frauds	fraud	NOUN
emaj-129	1	39	:	:	PUNCT
emaj-129	1	40	edirne	edirne	PROPN
emaj-129	1	41	sample	sample	NOUN
emaj-129	1	42	semanur	semanur	NOUN
emaj-129	1	43	adalı	adalı	PROPN
emaj-129	1	44	istanbul	istanbul	PROPN
emaj-129	1	45	university	university	PROPN
emaj-129	1	46	|	|	ADV
emaj-129	1	47	semanuradali@gmail.com	semanuradali@gmail.com	X
emaj-129	1	48	cevdet	cevdet	PROPN
emaj-129	1	49	kızıl	kızıl	PROPN
emaj-129	1	50	istanbul	istanbul	PROPN
emaj-129	1	51	medeniyet	medeniyet	PROPN
emaj-129	1	52	university	university	NOUN
emaj-129	1	53	|	|	ADV
emaj-129	1	54	cevdetkizil@yahoo.com	cevdetkizil@yahoo.com	PUNCT
emaj-129	2	1	abstract	abstract	ADV
emaj-129	2	2	in	in	ADP
emaj-129	2	3	this	this	DET
emaj-129	2	4	study	study	NOUN
emaj-129	2	5	,	,	PUNCT
emaj-129	2	6	the	the	DET
emaj-129	2	7	ethical	ethical	ADJ
emaj-129	2	8	dimensions	dimension	NOUN
emaj-129	2	9	of	of	ADP
emaj-129	2	10	accounting	accounting	NOUN
emaj-129	2	11	professionals	professional	NOUN
emaj-129	2	12	related	relate	VERB
emaj-129	2	13	to	to	ADP
emaj-129	2	14	accounting	accounting	NOUN
emaj-129	2	15	errors	error	NOUN
emaj-129	2	16	and	and	CCONJ
emaj-129	2	17	frauds	fraud	NOUN
emaj-129	2	18	were	be	AUX
emaj-129	2	19	examined	examine	VERB
emaj-129	2	20	.	.	PUNCT
emaj-129	3	1	firstly	firstly	ADV
emaj-129	3	2	,	,	PUNCT
emaj-129	3	3	general	general	ADJ
emaj-129	3	4	and	and	CCONJ
emaj-129	3	5	technical	technical	ADJ
emaj-129	3	6	information	information	NOUN
emaj-129	3	7	about	about	ADP
emaj-129	3	8	accounting	accounting	NOUN
emaj-129	3	9	were	be	AUX
emaj-129	3	10	provided	provide	VERB
emaj-129	3	11	.	.	PUNCT
emaj-129	4	1	then	then	ADV
emaj-129	4	2	,	,	PUNCT
emaj-129	4	3	some	some	DET
emaj-129	4	4	terminology	terminology	NOUN
emaj-129	4	5	on	on	ADP
emaj-129	4	6	error	error	NOUN
emaj-129	4	7	,	,	PUNCT
emaj-129	4	8	fraud	fraud	NOUN
emaj-129	4	9	and	and	CCONJ
emaj-129	4	10	ethics	ethic	NOUN
emaj-129	4	11	in	in	ADP
emaj-129	4	12	accounting	accounting	NOUN
emaj-129	4	13	were	be	AUX
emaj-129	4	14	discussed	discuss	VERB
emaj-129	4	15	.	.	PUNCT
emaj-129	5	1	study	study	NOUN
emaj-129	5	2	also	also	ADV
emaj-129	5	3	included	include	VERB
emaj-129	5	4	recent	recent	ADJ
emaj-129	5	5	statistics	statistic	NOUN
emaj-129	5	6	about	about	ADP
emaj-129	5	7	accounting	accounting	NOUN
emaj-129	5	8	errors	error	NOUN
emaj-129	5	9	and	and	CCONJ
emaj-129	5	10	fraud	fraud	NOUN
emaj-129	5	11	as	as	ADV
emaj-129	5	12	well	well	ADV
emaj-129	5	13	as	as	ADP
emaj-129	5	14	presenting	present	VERB
emaj-129	5	15	a	a	DET
emaj-129	5	16	literature	literature	NOUN
emaj-129	5	17	review	review	NOUN
emaj-129	5	18	.	.	PUNCT
emaj-129	6	1	as	as	ADP
emaj-129	6	2	the	the	DET
emaj-129	6	3	methodology	methodology	NOUN
emaj-129	6	4	of	of	ADP
emaj-129	6	5	research	research	NOUN
emaj-129	6	6	,	,	PUNCT
emaj-129	6	7	a	a	DET
emaj-129	6	8	questionnaire	questionnaire	NOUN
emaj-129	6	9	was	be	AUX
emaj-129	6	10	distributed	distribute	VERB
emaj-129	6	11	to	to	ADP
emaj-129	6	12	36	36	NUM
emaj-129	6	13	accounting	accounting	NOUN
emaj-129	6	14	professionals	professional	NOUN
emaj-129	6	15	residing	reside	VERB
emaj-129	6	16	in	in	ADP
emaj-129	6	17	edirne	edirne	PROPN
emaj-129	6	18	city	city	PROPN
emaj-129	6	19	of	of	ADP
emaj-129	6	20	turkey	turkey	NOUN
emaj-129	6	21	.	.	PUNCT
emaj-129	7	1	the	the	DET
emaj-129	7	2	collected	collect	VERB
emaj-129	7	3	data	datum	NOUN
emaj-129	7	4	were	be	AUX
emaj-129	7	5	then	then	ADV
emaj-129	7	6	entered	enter	VERB
emaj-129	7	7	to	to	ADP
emaj-129	7	8	the	the	DET
emaj-129	7	9	spss	spss	PROPN
emaj-129	7	10	package	package	NOUN
emaj-129	7	11	program	program	NOUN
emaj-129	7	12	for	for	ADP
emaj-129	7	13	analysis	analysis	NOUN
emaj-129	7	14	.	.	PUNCT
emaj-129	8	1	the	the	DET
emaj-129	8	2	study	study	NOUN
emaj-129	8	3	revealed	reveal	VERB
emaj-129	8	4	very	very	ADV
emaj-129	8	5	important	important	ADJ
emaj-129	8	6	results	result	NOUN
emaj-129	8	7	.	.	PUNCT
emaj-129	9	1	accounting	accounting	NOUN
emaj-129	9	2	professionals	professional	NOUN
emaj-129	9	3	think	think	VERB
emaj-129	9	4	that	that	SCONJ
emaj-129	9	5	,	,	PUNCT
emaj-129	9	6	accounting	accounting	NOUN
emaj-129	9	7	chambers	chamber	NOUN
emaj-129	9	8	do	do	AUX
emaj-129	9	9	not	not	PART
emaj-129	9	10	organize	organize	VERB
emaj-129	9	11	enough	enough	ADJ
emaj-129	9	12	seminars	seminar	NOUN
emaj-129	9	13	/	/	SYM
emaj-129	9	14	conferences	conference	NOUN
emaj-129	9	15	on	on	ADP
emaj-129	9	16	errors	error	NOUN
emaj-129	9	17	and	and	CCONJ
emaj-129	9	18	fraud	fraud	NOUN
emaj-129	9	19	.	.	PUNCT
emaj-129	10	1	they	they	PRON
emaj-129	10	2	also	also	ADV
emaj-129	10	3	believe	believe	VERB
emaj-129	10	4	that	that	SCONJ
emaj-129	10	5	supervision	supervision	NOUN
emaj-129	10	6	and	and	CCONJ
emaj-129	10	7	disciplinary	disciplinary	ADJ
emaj-129	10	8	boards	board	NOUN
emaj-129	10	9	of	of	ADP
emaj-129	10	10	professional	professional	ADJ
emaj-129	10	11	accounting	accounting	NOUN
emaj-129	10	12	chambers	chamber	NOUN
emaj-129	10	13	fulfill	fulfill	VERB
emaj-129	10	14	their	their	PRON
emaj-129	10	15	responsibilities	responsibility	NOUN
emaj-129	10	16	partially	partially	ADV
emaj-129	10	17	.	.	PUNCT
emaj-129	11	1	attitude	attitude	NOUN
emaj-129	11	2	of	of	ADP
emaj-129	11	3	professional	professional	ADJ
emaj-129	11	4	accounting	accounting	NOUN
emaj-129	11	5	chambers	chamber	NOUN
emaj-129	11	6	in	in	ADP
emaj-129	11	7	terms	term	NOUN
emaj-129	11	8	of	of	ADP
emaj-129	11	9	errors	error	NOUN
emaj-129	11	10	,	,	PUNCT
emaj-129	11	11	fraud	fraud	NOUN
emaj-129	11	12	and	and	CCONJ
emaj-129	11	13	ethics	ethic	NOUN
emaj-129	11	14	is	be	AUX
emaj-129	11	15	considered	consider	VERB
emaj-129	11	16	neither	neither	CCONJ
emaj-129	11	17	strict	strict	ADJ
emaj-129	11	18	nor	nor	CCONJ
emaj-129	11	19	lenient	lenient	ADJ
emaj-129	11	20	.	.	PUNCT
emaj-129	12	1	but	but	CCONJ
emaj-129	12	2	,	,	PUNCT
emaj-129	12	3	most	most	ADJ
emaj-129	12	4	accounting	accounting	NOUN
emaj-129	12	5	professionals	professional	NOUN
emaj-129	12	6	are	be	AUX
emaj-129	12	7	aware	aware	ADJ
emaj-129	12	8	of	of	ADP
emaj-129	12	9	colleagues	colleague	NOUN
emaj-129	12	10	who	who	PRON
emaj-129	12	11	had	have	VERB
emaj-129	12	12	disciplinary	disciplinary	ADJ
emaj-129	12	13	penalties	penalty	NOUN
emaj-129	12	14	.	.	PUNCT
emaj-129	13	1	most	most	ADV
emaj-129	13	2	important	important	ADJ
emaj-129	13	3	and	and	CCONJ
emaj-129	13	4	effective	effective	ADJ
emaj-129	13	5	tool	tool	NOUN
emaj-129	13	6	to	to	PART
emaj-129	13	7	prevent	prevent	VERB
emaj-129	13	8	errors	error	NOUN
emaj-129	13	9	and	and	CCONJ
emaj-129	13	10	fraud	fraud	NOUN
emaj-129	13	11	is	be	AUX
emaj-129	13	12	indicated	indicate	VERB
emaj-129	13	13	as	as	ADP
emaj-129	13	14	external	external	ADJ
emaj-129	13	15	audit	audit	NOUN
emaj-129	13	16	,	,	PUNCT
emaj-129	13	17	but	but	CCONJ
emaj-129	13	18	internal	internal	ADJ
emaj-129	13	19	audit	audit	NOUN
emaj-129	13	20	and	and	CCONJ
emaj-129	13	21	internal	internal	ADJ
emaj-129	13	22	control	control	NOUN
emaj-129	13	23	are	be	AUX
emaj-129	13	24	valued	value	VERB
emaj-129	13	25	as	as	ADV
emaj-129	13	26	well	well	ADV
emaj-129	13	27	.	.	PUNCT
emaj-129	14	1	according	accord	VERB
emaj-129	14	2	to	to	ADP
emaj-129	14	3	accounting	accounting	NOUN
emaj-129	14	4	professionals	professional	NOUN
emaj-129	14	5	,	,	PUNCT
emaj-129	14	6	most	most	ADJ
emaj-129	14	7	errors	error	NOUN
emaj-129	14	8	occur	occur	VERB
emaj-129	14	9	due	due	ADJ
emaj-129	14	10	to	to	ADP
emaj-129	14	11	incorrect	incorrect	ADJ
emaj-129	14	12	data	datum	NOUN
emaj-129	14	13	received	receive	VERB
emaj-129	14	14	from	from	ADP
emaj-129	14	15	clients	client	NOUN
emaj-129	14	16	and	and	CCONJ
emaj-129	14	17	as	as	ADP
emaj-129	14	18	a	a	DET
emaj-129	14	19	result	result	NOUN
emaj-129	14	20	of	of	ADP
emaj-129	14	21	recording	recording	NOUN
emaj-129	14	22	.	.	PUNCT
emaj-129	15	1	fraud	fraud	NOUN
emaj-129	15	2	is	be	AUX
emaj-129	15	3	generally	generally	ADV
emaj-129	15	4	made	make	VERB
emaj-129	15	5	in	in	ADP
emaj-129	15	6	order	order	NOUN
emaj-129	15	7	to	to	PART
emaj-129	15	8	get	get	VERB
emaj-129	15	9	credit	credit	NOUN
emaj-129	15	10	from	from	ADP
emaj-129	15	11	banks	bank	NOUN
emaj-129	15	12	and	and	CCONJ
emaj-129	15	13	for	for	ADP
emaj-129	15	14	providing	provide	VERB
emaj-129	15	15	benefits	benefit	NOUN
emaj-129	15	16	to	to	ADP
emaj-129	15	17	the	the	DET
emaj-129	15	18	organization	organization	NOUN
emaj-129	15	19	by	by	ADP
emaj-129	15	20	not	not	PART
emaj-129	15	21	showing	show	VERB
emaj-129	15	22	the	the	DET
emaj-129	15	23	real	real	ADJ
emaj-129	15	24	situation	situation	NOUN
emaj-129	15	25	of	of	ADP
emaj-129	15	26	the	the	DET
emaj-129	15	27	firm	firm	NOUN
emaj-129	15	28	.	.	PUNCT
emaj-129	16	1	finally	finally	ADV
emaj-129	16	2	,	,	PUNCT
emaj-129	16	3	accounting	accounting	NOUN
emaj-129	16	4	professionals	professional	NOUN
emaj-129	16	5	state	state	NOUN
emaj-129	16	6	that	that	SCONJ
emaj-129	16	7	being	be	AUX
emaj-129	16	8	honest	honest	ADJ
emaj-129	16	9	,	,	PUNCT
emaj-129	16	10	trustworthy	trustworthy	ADJ
emaj-129	16	11	and	and	CCONJ
emaj-129	16	12	impartial	impartial	ADJ
emaj-129	16	13	is	be	AUX
emaj-129	16	14	the	the	DET
emaj-129	16	15	basis	basis	NOUN
emaj-129	16	16	of	of	ADP
emaj-129	16	17	accounting	accounting	NOUN
emaj-129	16	18	profession	profession	NOUN
emaj-129	16	19	and	and	CCONJ
emaj-129	16	20	accountants	accountant	NOUN
emaj-129	16	21	must	must	AUX
emaj-129	16	22	adhere	adhere	VERB
emaj-129	16	23	to	to	ADP
emaj-129	16	24	ethical	ethical	ADJ
emaj-129	16	25	rules	rule	NOUN
emaj-129	16	26	.	.	PUNCT
emaj-129	17	1	keywords	keyword	NOUN
emaj-129	17	2	:	:	PUNCT
emaj-129	17	3	accounting	accounting	NOUN
emaj-129	17	4	,	,	PUNCT
emaj-129	17	5	accounting	accounting	NOUN
emaj-129	17	6	professionals	professional	NOUN
emaj-129	17	7	,	,	PUNCT
emaj-129	17	8	error	error	NOUN
emaj-129	17	9	,	,	PUNCT
emaj-129	17	10	fraud	fraud	NOUN
emaj-129	17	11	,	,	PUNCT
emaj-129	17	12	edirne	edirne	PROPN
emaj-129	17	13	new	new	ADJ
emaj-129	17	14	articles	article	NOUN
emaj-129	17	15	in	in	ADP
emaj-129	17	16	this	this	DET
emaj-129	17	17	journal	journal	NOUN
emaj-129	17	18	are	be	AUX
emaj-129	17	19	licensed	license	VERB
emaj-129	17	20	under	under	ADP
emaj-129	17	21	a	a	DET
emaj-129	17	22	creative	creative	ADJ
emaj-129	17	23	commons	common	NOUN
emaj-129	17	24	attribution	attribution	NOUN
emaj-129	17	25	3.0	3.0	NUM
emaj-129	17	26	united	unite	VERB
emaj-129	17	27	states	states	PROPN
emaj-129	17	28	license	license	NOUN
emaj-129	17	29	.	.	PUNCT
emaj-129	18	1	this	this	DET
emaj-129	18	2	journal	journal	NOUN
emaj-129	18	3	is	be	AUX
emaj-129	18	4	published	publish	VERB
emaj-129	18	5	by	by	ADP
emaj-129	18	6	the	the	DET
emaj-129	18	7	university	university	NOUN
emaj-129	18	8	library	library	NOUN
emaj-129	18	9	system	system	NOUN
emaj-129	18	10	of	of	ADP
emaj-129	18	11	the	the	DET
emaj-129	18	12	university	university	PROPN
emaj-129	18	13	of	of	ADP
emaj-129	18	14	pittsburgh	pittsburgh	PROPN
emaj-129	18	15	as	as	ADP
emaj-129	18	16	part	part	NOUN
emaj-129	18	17	of	of	ADP
emaj-129	18	18	its	its	PRON
emaj-129	18	19	d	d	NOUN
emaj-129	18	20	-	-	PUNCT
emaj-129	18	21	scribe	scribe	VERB
emaj-129	18	22	digital	digital	ADJ
emaj-129	18	23	publishing	publishing	NOUN
emaj-129	18	24	program	program	NOUN
emaj-129	18	25	,	,	PUNCT
emaj-129	18	26	and	and	CCONJ
emaj-129	18	27	is	be	AUX
emaj-129	18	28	cosponsored	cosponsor	VERB
emaj-129	18	29	by	by	ADP
emaj-129	18	30	the	the	DET
emaj-129	18	31	university	university	PROPN
emaj-129	18	32	of	of	ADP
emaj-129	18	33	pittsburgh	pittsburgh	PROPN
emaj-129	18	34	press	press	NOUN
emaj-129	18	35	.	.	PUNCT
emaj-129	19	1	volume	volume	NOUN
emaj-129	19	2	7	7	NUM
emaj-129	19	3	no	no	DET
emaj-129	19	4	1	1	NUM
emaj-129	19	5	(	(	PUNCT
emaj-129	19	6	2017	2017	NUM
emaj-129	19	7	)	)	PUNCT
emaj-129	19	8	|	|	ADV
emaj-129	19	9	issn	issn	VERB
emaj-129	19	10	2158	2158	NUM
emaj-129	19	11	-	-	SYM
emaj-129	19	12	8708	8708	NUM
emaj-129	19	13	(	(	PUNCT
emaj-129	19	14	online	online	NOUN
emaj-129	19	15	)	)	PUNCT
emaj-129	19	16	|	|	ADV
emaj-129	19	17	doi	doi	X
emaj-129	19	18	10.5195	10.5195	NUM
emaj-129	19	19	/	/	SYM
emaj-129	19	20	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	19	21	|	|	ADV
emaj-129	19	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	19	23	|	|	ADV
emaj-129	19	24	mailto:semanuradali@gmail.com	mailto:semanuradali@gmail.com	X
emaj-129	19	25	mailto:cevdetkizil@yahoo.com	mailto:cevdetkizil@yahoo.com	X
emaj-129	19	26	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-129	19	27	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-129	19	28	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-129	19	29	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-129	19	30	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-129	19	31	volume	volume	VERB
emaj-129	19	32	7	7	NUM
emaj-129	19	33	no	no	DET
emaj-129	19	34	1	1	NUM
emaj-129	19	35	(	(	PUNCT
emaj-129	19	36	2017	2017	NUM
emaj-129	19	37	)	)	PUNCT
emaj-129	19	38	|	|	ADV
emaj-129	19	39	issn	issn	VERB
emaj-129	19	40	2158	2158	NUM
emaj-129	19	41	-	-	SYM
emaj-129	19	42	8708	8708	NUM
emaj-129	19	43	(	(	PUNCT
emaj-129	19	44	online	online	NOUN
emaj-129	19	45	)	)	PUNCT
emaj-129	19	46	|	|	ADV
emaj-129	19	47	doi	doi	X
emaj-129	19	48	10.5195	10.5195	NUM
emaj-129	19	49	/	/	SYM
emaj-129	19	50	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	19	51	|	|	ADV
emaj-129	19	52	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	19	53	a	a	DET
emaj-129	19	54	research	research	NOUN
emaj-129	19	55	on	on	ADP
emaj-129	19	56	the	the	DET
emaj-129	19	57	responsibility	responsibility	NOUN
emaj-129	19	58	of	of	ADP
emaj-129	19	59	accounting	accounting	NOUN
emaj-129	19	60	professionals	professional	NOUN
emaj-129	19	61	to	to	PART
emaj-129	19	62	determine	determine	VERB
emaj-129	19	63	and	and	CCONJ
emaj-129	19	64	prevent	prevent	VERB
emaj-129	19	65	accounting	accounting	NOUN
emaj-129	19	66	errors	error	NOUN
emaj-129	19	67	and	and	CCONJ
emaj-129	19	68	frauds	fraud	NOUN
emaj-129	19	69	:	:	PUNCT
emaj-129	19	70	edirne	edirne	PROPN
emaj-129	19	71	sample	sample	NOUN
emaj-129	19	72	page	page	NOUN
emaj-129	19	73	|53|	|53|	ADJ
emaj-129	19	74	emerging	emerge	VERB
emaj-129	19	75	markets	market	NOUN
emaj-129	19	76	journal	journal	VERB
emaj-129	19	77	a	a	DET
emaj-129	19	78	research	research	NOUN
emaj-129	19	79	on	on	ADP
emaj-129	19	80	the	the	DET
emaj-129	19	81	responsibility	responsibility	NOUN
emaj-129	19	82	of	of	ADP
emaj-129	19	83	accounting	accounting	NOUN
emaj-129	19	84	professionals	professional	NOUN
emaj-129	19	85	to	to	PART
emaj-129	19	86	determine	determine	VERB
emaj-129	19	87	and	and	CCONJ
emaj-129	19	88	prevent	prevent	VERB
emaj-129	19	89	accounting	accounting	NOUN
emaj-129	19	90	errors	error	NOUN
emaj-129	19	91	and	and	CCONJ
emaj-129	19	92	frauds	fraud	NOUN
emaj-129	19	93	:	:	PUNCT
emaj-129	19	94	edirne	edirne	PROPN
emaj-129	19	95	sample	sample	NOUN
emaj-129	19	96	semanur	semanur	NOUN
emaj-129	19	97	adalı	adalı	ADJ
emaj-129	19	98	cevdet	cevdet	NOUN
emaj-129	19	99	kızıl	kızıl	PROPN
emaj-129	19	100	1introduction	1introduction	NUM
emaj-129	19	101	accounting	accounting	NOUN
emaj-129	19	102	explains	explain	VERB
emaj-129	19	103	the	the	DET
emaj-129	19	104	financial	financial	ADJ
emaj-129	19	105	situation	situation	NOUN
emaj-129	19	106	of	of	ADP
emaj-129	19	107	an	an	DET
emaj-129	19	108	organization	organization	NOUN
emaj-129	19	109	,	,	PUNCT
emaj-129	19	110	produces	produce	VERB
emaj-129	19	111	information	information	NOUN
emaj-129	19	112	about	about	ADP
emaj-129	19	113	the	the	DET
emaj-129	19	114	firm	firm	NOUN
emaj-129	19	115	’s	’s	PART
emaj-129	19	116	situation	situation	NOUN
emaj-129	19	117	as	as	ADV
emaj-129	19	118	well	well	ADV
emaj-129	19	119	as	as	ADP
emaj-129	19	120	transmitting	transmit	VERB
emaj-129	19	121	this	this	DET
emaj-129	19	122	information	information	NOUN
emaj-129	19	123	to	to	ADP
emaj-129	19	124	related	relate	VERB
emaj-129	19	125	individuals	individual	NOUN
emaj-129	19	126	or	or	CCONJ
emaj-129	19	127	organizations	organization	NOUN
emaj-129	19	128	(	(	PUNCT
emaj-129	19	129	sevilengül	sevilengül	NOUN
emaj-129	19	130	,	,	PUNCT
emaj-129	19	131	2016	2016	NUM
emaj-129	19	132	)	)	PUNCT
emaj-129	19	133	.	.	PUNCT
emaj-129	20	1	accounting	accounting	NOUN
emaj-129	20	2	represents	represent	VERB
emaj-129	20	3	the	the	DET
emaj-129	20	4	process	process	NOUN
emaj-129	20	5	of	of	ADP
emaj-129	20	6	recording	recording	NOUN
emaj-129	20	7	,	,	PUNCT
emaj-129	20	8	classifying	classify	VERB
emaj-129	20	9	,	,	PUNCT
emaj-129	20	10	summarizing	summarizing	NOUN
emaj-129	20	11	,	,	PUNCT
emaj-129	20	12	reporting	reporting	NOUN
emaj-129	20	13	,	,	PUNCT
emaj-129	20	14	and	and	CCONJ
emaj-129	20	15	commenting	comment	VERB
emaj-129	20	16	financial	financial	ADJ
emaj-129	20	17	transactions	transaction	NOUN
emaj-129	20	18	and	and	CCONJ
emaj-129	20	19	events	event	NOUN
emaj-129	20	20	expressed	express	VERB
emaj-129	20	21	in	in	ADP
emaj-129	20	22	monetary	monetary	ADJ
emaj-129	20	23	terms	term	NOUN
emaj-129	20	24	.	.	PUNCT
emaj-129	21	1	accounting	accounting	NOUN
emaj-129	21	2	records	record	NOUN
emaj-129	21	3	processes	process	NOUN
emaj-129	21	4	and	and	CCONJ
emaj-129	21	5	events	event	NOUN
emaj-129	21	6	which	which	PRON
emaj-129	21	7	can	can	AUX
emaj-129	21	8	be	be	AUX
emaj-129	21	9	expressed	express	VERB
emaj-129	21	10	with	with	ADP
emaj-129	21	11	money	money	NOUN
emaj-129	21	12	.	.	PUNCT
emaj-129	22	1	the	the	DET
emaj-129	22	2	first	first	ADJ
emaj-129	22	3	financial	financial	ADJ
emaj-129	22	4	transaction	transaction	NOUN
emaj-129	22	5	of	of	ADP
emaj-129	22	6	an	an	DET
emaj-129	22	7	organization	organization	NOUN
emaj-129	22	8	is	be	AUX
emaj-129	22	9	related	relate	VERB
emaj-129	22	10	to	to	ADP
emaj-129	22	11	capital	capital	NOUN
emaj-129	22	12	investment	investment	NOUN
emaj-129	22	13	.	.	PUNCT
emaj-129	23	1	recording	record	VERB
emaj-129	23	2	in	in	ADP
emaj-129	23	3	accounting	accounting	NOUN
emaj-129	23	4	is	be	AUX
emaj-129	23	5	realized	realize	VERB
emaj-129	23	6	with	with	ADP
emaj-129	23	7	journal	journal	ADJ
emaj-129	23	8	entries	entry	NOUN
emaj-129	23	9	.	.	PUNCT
emaj-129	24	1	then	then	ADV
emaj-129	24	2	,	,	PUNCT
emaj-129	24	3	accounting	accounting	NOUN
emaj-129	24	4	also	also	ADV
emaj-129	24	5	has	have	VERB
emaj-129	24	6	the	the	DET
emaj-129	24	7	classifying	classify	VERB
emaj-129	24	8	(	(	PUNCT
emaj-129	24	9	categorizing	categorize	VERB
emaj-129	24	10	)	)	PUNCT
emaj-129	24	11	function	function	NOUN
emaj-129	24	12	which	which	PRON
emaj-129	24	13	is	be	AUX
emaj-129	24	14	realized	realize	VERB
emaj-129	24	15	with	with	ADP
emaj-129	24	16	ledger	ledger	NOUN
emaj-129	24	17	.	.	PUNCT
emaj-129	25	1	in	in	ADP
emaj-129	25	2	terms	term	NOUN
emaj-129	25	3	of	of	ADP
emaj-129	25	4	summarizing	summarize	VERB
emaj-129	25	5	function	function	NOUN
emaj-129	25	6	,	,	PUNCT
emaj-129	25	7	accounting	accounting	NOUN
emaj-129	25	8	takes	take	VERB
emaj-129	25	9	advantage	advantage	NOUN
emaj-129	25	10	of	of	ADP
emaj-129	25	11	trial	trial	NOUN
emaj-129	25	12	balance	balance	NOUN
emaj-129	25	13	.	.	PUNCT
emaj-129	26	1	also	also	ADV
emaj-129	26	2	,	,	PUNCT
emaj-129	26	3	information	information	NOUN
emaj-129	26	4	which	which	PRON
emaj-129	26	5	is	be	AUX
emaj-129	26	6	produced	produce	VERB
emaj-129	26	7	in	in	ADP
emaj-129	26	8	an	an	DET
emaj-129	26	9	accounting	accounting	NOUN
emaj-129	26	10	information	information	NOUN
emaj-129	26	11	system	system	NOUN
emaj-129	26	12	related	relate	VERB
emaj-129	26	13	to	to	ADP
emaj-129	26	14	organization	organization	NOUN
emaj-129	26	15	is	be	AUX
emaj-129	26	16	presented	present	VERB
emaj-129	26	17	to	to	ADP
emaj-129	26	18	related	related	ADJ
emaj-129	26	19	groups	group	NOUN
emaj-129	26	20	with	with	ADP
emaj-129	26	21	a	a	DET
emaj-129	26	22	global	global	ADJ
emaj-129	26	23	language	language	NOUN
emaj-129	26	24	.	.	PUNCT
emaj-129	27	1	investors	investor	NOUN
emaj-129	27	2	,	,	PUNCT
emaj-129	27	3	creditors	creditor	NOUN
emaj-129	27	4	,	,	PUNCT
emaj-129	27	5	government	government	NOUN
emaj-129	27	6	and	and	CCONJ
emaj-129	27	7	regulatory	regulatory	ADJ
emaj-129	27	8	bodies	body	NOUN
emaj-129	27	9	all	all	PRON
emaj-129	27	10	take	take	VERB
emaj-129	27	11	advantage	advantage	NOUN
emaj-129	27	12	from	from	ADP
emaj-129	27	13	the	the	DET
emaj-129	27	14	mentioned	mention	VERB
emaj-129	27	15	language	language	NOUN
emaj-129	27	16	.	.	PUNCT
emaj-129	28	1	accounting	accounting	NOUN
emaj-129	28	2	realizes	realize	VERB
emaj-129	28	3	the	the	DET
emaj-129	28	4	reporting	reporting	NOUN
emaj-129	28	5	function	function	NOUN
emaj-129	28	6	with	with	ADP
emaj-129	28	7	main	main	ADJ
emaj-129	28	8	and	and	CCONJ
emaj-129	28	9	assisting	assist	VERB
emaj-129	28	10	financial	financial	ADJ
emaj-129	28	11	statements	statement	NOUN
emaj-129	28	12	.	.	PUNCT
emaj-129	29	1	finally	finally	ADV
emaj-129	29	2	,	,	PUNCT
emaj-129	29	3	accounting	accounting	NOUN
emaj-129	29	4	has	have	VERB
emaj-129	29	5	the	the	DET
emaj-129	29	6	commenting	comment	VERB
emaj-129	29	7	function	function	NOUN
emaj-129	29	8	,	,	PUNCT
emaj-129	29	9	which	which	PRON
emaj-129	29	10	is	be	AUX
emaj-129	29	11	realized	realize	VERB
emaj-129	29	12	by	by	ADP
emaj-129	29	13	providing	provide	VERB
emaj-129	29	14	necessary	necessary	ADJ
emaj-129	29	15	interpretations	interpretation	NOUN
emaj-129	29	16	based	base	VERB
emaj-129	29	17	on	on	ADP
emaj-129	29	18	financial	financial	ADJ
emaj-129	29	19	statements	statement	NOUN
emaj-129	29	20	.	.	PUNCT
emaj-129	30	1	the	the	DET
emaj-129	30	2	mentioned	mention	VERB
emaj-129	30	3	accounting	accounting	NOUN
emaj-129	30	4	function	function	NOUN
emaj-129	30	5	is	be	AUX
emaj-129	30	6	very	very	ADV
emaj-129	30	7	crucial	crucial	ADJ
emaj-129	30	8	and	and	CCONJ
emaj-129	30	9	critical	critical	ADJ
emaj-129	30	10	in	in	ADP
emaj-129	30	11	today	today	NOUN
emaj-129	30	12	’s	’s	PART
emaj-129	30	13	business	business	NOUN
emaj-129	30	14	world	world	NOUN
emaj-129	30	15	.	.	PUNCT
emaj-129	31	1	(	(	PUNCT
emaj-129	31	2	kızıl	kızıl	PROPN
emaj-129	31	3	&	&	CCONJ
emaj-129	31	4	kızıl	kızıl	PROPN
emaj-129	31	5	,	,	PUNCT
emaj-129	31	6	2007	2007	NUM
emaj-129	31	7	)	)	PUNCT
emaj-129	31	8	.	.	PUNCT
emaj-129	32	1	financial	financial	ADJ
emaj-129	32	2	statements	statement	NOUN
emaj-129	32	3	of	of	ADP
emaj-129	32	4	an	an	DET
emaj-129	32	5	organization	organization	NOUN
emaj-129	32	6	emerge	emerge	VERB
emaj-129	32	7	by	by	ADP
emaj-129	32	8	the	the	DET
emaj-129	32	9	help	help	NOUN
emaj-129	32	10	of	of	ADP
emaj-129	32	11	accounting	accounting	NOUN
emaj-129	32	12	processes	process	NOUN
emaj-129	32	13	.	.	PUNCT
emaj-129	33	1	the	the	DET
emaj-129	33	2	international	international	ADJ
emaj-129	33	3	accounting	accounting	NOUN
emaj-129	33	4	standards	standards	PROPN
emaj-129	33	5	committee	committee	PROPN
emaj-129	33	6	(	(	PUNCT
emaj-129	33	7	iasc	iasc	PROPN
emaj-129	33	8	)	)	PUNCT
emaj-129	33	9	has	have	AUX
emaj-129	33	10	acknowledged	acknowledge	VERB
emaj-129	33	11	that	that	SCONJ
emaj-129	33	12	the	the	DET
emaj-129	33	13	purpose	purpose	NOUN
emaj-129	33	14	of	of	ADP
emaj-129	33	15	financial	financial	ADJ
emaj-129	33	16	statements	statement	NOUN
emaj-129	33	17	is	be	AUX
emaj-129	33	18	to	to	PART
emaj-129	33	19	offer	offer	VERB
emaj-129	33	20	information	information	NOUN
emaj-129	33	21	about	about	ADP
emaj-129	33	22	the	the	DET
emaj-129	33	23	financial	financial	ADJ
emaj-129	33	24	position	position	NOUN
emaj-129	33	25	,	,	PUNCT
emaj-129	33	26	performance	performance	NOUN
emaj-129	33	27	and	and	CCONJ
emaj-129	33	28	capability	capability	NOUN
emaj-129	33	29	of	of	ADP
emaj-129	33	30	an	an	DET
emaj-129	33	31	enterprise	enterprise	NOUN
emaj-129	33	32	that	that	PRON
emaj-129	33	33	is	be	AUX
emaj-129	33	34	valuable	valuable	ADJ
emaj-129	33	35	to	to	ADP
emaj-129	33	36	a	a	DET
emaj-129	33	37	wide	wide	ADJ
emaj-129	33	38	range	range	NOUN
emaj-129	33	39	of	of	ADP
emaj-129	33	40	users	user	NOUN
emaj-129	33	41	in	in	ADP
emaj-129	33	42	making	make	VERB
emaj-129	33	43	economic	economic	ADJ
emaj-129	33	44	decisions	decision	NOUN
emaj-129	33	45	(	(	PUNCT
emaj-129	33	46	elliott	elliott	PROPN
emaj-129	33	47	&	&	CCONJ
emaj-129	33	48	elliott	elliott	PROPN
emaj-129	33	49	,	,	PUNCT
emaj-129	33	50	2011	2011	NUM
emaj-129	33	51	)	)	PUNCT
emaj-129	33	52	.	.	PUNCT
emaj-129	34	1	accounting	accounting	NOUN
emaj-129	34	2	is	be	AUX
emaj-129	34	3	classified	classify	VERB
emaj-129	34	4	to	to	ADP
emaj-129	34	5	three	three	NUM
emaj-129	34	6	sub	sub	NOUN
emaj-129	34	7	categories	category	NOUN
emaj-129	34	8	which	which	PRON
emaj-129	34	9	are	be	AUX
emaj-129	34	10	financial	financial	ADJ
emaj-129	34	11	accounting	accounting	NOUN
emaj-129	34	12	,	,	PUNCT
emaj-129	34	13	managerial	managerial	ADJ
emaj-129	34	14	accounting	accounting	NOUN
emaj-129	34	15	and	and	CCONJ
emaj-129	34	16	cost	cost	NOUN
emaj-129	34	17	accounting	accounting	NOUN
emaj-129	34	18	.	.	PUNCT
emaj-129	35	1	there	there	PRON
emaj-129	35	2	are	be	VERB
emaj-129	35	3	some	some	DET
emaj-129	35	4	differences	difference	NOUN
emaj-129	35	5	among	among	ADP
emaj-129	35	6	them	they	PRON
emaj-129	35	7	.	.	PUNCT
emaj-129	36	1	financial	financial	ADJ
emaj-129	36	2	accounting	accounting	NOUN
emaj-129	36	3	is	be	AUX
emaj-129	36	4	responsible	responsible	ADJ
emaj-129	36	5	for	for	ADP
emaj-129	36	6	announcing	announce	VERB
emaj-129	36	7	the	the	DET
emaj-129	36	8	financial	financial	ADJ
emaj-129	36	9	situation	situation	NOUN
emaj-129	36	10	of	of	ADP
emaj-129	36	11	an	an	DET
emaj-129	36	12	organization	organization	NOUN
emaj-129	36	13	to	to	ADP
emaj-129	36	14	other	other	ADJ
emaj-129	36	15	parties	party	NOUN
emaj-129	36	16	which	which	PRON
emaj-129	36	17	means	mean	VERB
emaj-129	36	18	external	external	ADJ
emaj-129	36	19	parties	party	NOUN
emaj-129	36	20	,	,	PUNCT
emaj-129	36	21	whereas	whereas	SCONJ
emaj-129	36	22	cost	cost	NOUN
emaj-129	36	23	accounting	accounting	NOUN
emaj-129	36	24	and	and	CCONJ
emaj-129	36	25	managerial	managerial	ADJ
emaj-129	36	26	accounting	accounting	NOUN
emaj-129	36	27	is	be	AUX
emaj-129	36	28	responsible	responsible	ADJ
emaj-129	36	29	for	for	ADP
emaj-129	36	30	providing	provide	VERB
emaj-129	36	31	information	information	NOUN
emaj-129	36	32	to	to	ADP
emaj-129	36	33	the	the	DET
emaj-129	36	34	executives	executive	NOUN
emaj-129	36	35	in	in	ADP
emaj-129	36	36	an	an	DET
emaj-129	36	37	organization	organization	NOUN
emaj-129	36	38	for	for	ADP
emaj-129	36	39	healthy	healthy	ADJ
emaj-129	36	40	decision	decision	NOUN
emaj-129	36	41	making	making	NOUN
emaj-129	36	42	(	(	PUNCT
emaj-129	36	43	sevilengül	sevilengül	NOUN
emaj-129	36	44	,	,	PUNCT
emaj-129	36	45	2016	2016	NUM
emaj-129	36	46	)	)	PUNCT
emaj-129	36	47	.	.	PUNCT
emaj-129	37	1	while	while	SCONJ
emaj-129	37	2	financial	financial	ADJ
emaj-129	37	3	accounting	accounting	NOUN
emaj-129	37	4	is	be	AUX
emaj-129	37	5	back	back	ADV
emaj-129	37	6	-	-	PUNCT
emaj-129	37	7	wise	wise	ADJ
emaj-129	37	8	,	,	PUNCT
emaj-129	37	9	managerial	managerial	ADJ
emaj-129	37	10	accounting	accounting	NOUN
emaj-129	37	11	is	be	AUX
emaj-129	37	12	forward	forward	ADV
emaj-129	37	13	-	-	ADJ
emaj-129	37	14	wise	wise	ADJ
emaj-129	37	15	to	to	PART
emaj-129	37	16	report	report	VERB
emaj-129	37	17	the	the	DET
emaj-129	37	18	mathematical	mathematical	ADJ
emaj-129	37	19	records	record	NOUN
emaj-129	37	20	and	and	CCONJ
emaj-129	37	21	calculations	calculation	NOUN
emaj-129	37	22	.	.	PUNCT
emaj-129	38	1	managerial	managerial	ADJ
emaj-129	38	2	accounting	accounting	NOUN
emaj-129	38	3	benefits	benefit	NOUN
emaj-129	38	4	from	from	ADP
emaj-129	38	5	financial	financial	ADJ
emaj-129	38	6	accounting	accounting	NOUN
emaj-129	38	7	to	to	PART
emaj-129	38	8	foresee	foresee	VERB
emaj-129	38	9	the	the	DET
emaj-129	38	10	future	future	NOUN
emaj-129	38	11	of	of	ADP
emaj-129	38	12	organization	organization	NOUN
emaj-129	38	13	due	due	ADP
emaj-129	38	14	to	to	ADP
emaj-129	38	15	the	the	DET
emaj-129	38	16	fact	fact	NOUN
emaj-129	38	17	that	that	SCONJ
emaj-129	38	18	it	it	PRON
emaj-129	38	19	includes	include	VERB
emaj-129	38	20	the	the	DET
emaj-129	38	21	previous	previous	ADJ
emaj-129	38	22	information	information	NOUN
emaj-129	38	23	about	about	ADP
emaj-129	38	24	the	the	DET
emaj-129	38	25	organization	organization	NOUN
emaj-129	38	26	.	.	PUNCT
emaj-129	39	1	besides	besides	SCONJ
emaj-129	39	2	,	,	PUNCT
emaj-129	39	3	managerial	managerial	ADJ
emaj-129	39	4	accounting	accounting	NOUN
emaj-129	39	5	classifies	classify	VERB
emaj-129	39	6	organizations	organization	NOUN
emaj-129	39	7	as	as	ADP
emaj-129	39	8	merchandise	merchandise	NOUN
emaj-129	39	9	,	,	PUNCT
emaj-129	39	10	manufacturing	manufacturing	NOUN
emaj-129	39	11	and	and	CCONJ
emaj-129	39	12	service	service	NOUN
emaj-129	39	13	companies	company	NOUN
emaj-129	39	14	as	as	ADV
emaj-129	39	15	well	well	ADV
emaj-129	39	16	as	as	ADP
emaj-129	39	17	making	make	VERB
emaj-129	39	18	calculations	calculation	NOUN
emaj-129	39	19	about	about	ADP
emaj-129	39	20	the	the	DET
emaj-129	39	21	future	future	NOUN
emaj-129	39	22	according	accord	VERB
emaj-129	39	23	to	to	ADP
emaj-129	39	24	that	that	DET
emaj-129	39	25	classification	classification	NOUN
emaj-129	39	26	(	(	PUNCT
emaj-129	39	27	büyükmirza	büyükmirza	NOUN
emaj-129	39	28	,	,	PUNCT
emaj-129	39	29	2016	2016	NUM
emaj-129	39	30	)	)	PUNCT
emaj-129	39	31	.	.	PUNCT
emaj-129	40	1	in	in	ADP
emaj-129	40	2	2008	2008	NUM
emaj-129	40	3	,	,	PUNCT
emaj-129	40	4	a	a	DET
emaj-129	40	5	new	new	ADJ
emaj-129	40	6	regulation	regulation	NOUN
emaj-129	40	7	was	be	AUX
emaj-129	40	8	in	in	ADP
emaj-129	40	9	effect	effect	NOUN
emaj-129	40	10	classifying	classify	VERB
emaj-129	40	11	accountants	accountant	NOUN
emaj-129	40	12	only	only	ADV
emaj-129	40	13	as	as	ADP
emaj-129	40	14	certified	certified	ADJ
emaj-129	40	15	public	public	ADJ
emaj-129	40	16	accountant	accountant	NOUN
emaj-129	40	17	(	(	PUNCT
emaj-129	40	18	cpa	cpa	PROPN
emaj-129	40	19	)	)	PUNCT
emaj-129	40	20	or	or	CCONJ
emaj-129	40	21	sworn	swear	VERB
emaj-129	40	22	-	-	PUNCT
emaj-129	40	23	in	in	ADP
emaj-129	40	24	public	public	ADJ
emaj-129	40	25	accountant	accountant	NOUN
emaj-129	40	26	(	(	PUNCT
emaj-129	40	27	spa	spa	NOUN
emaj-129	40	28	)	)	PUNCT
emaj-129	40	29	in	in	ADP
emaj-129	40	30	turkey	turkey	NOUN
emaj-129	40	31	.	.	PUNCT
emaj-129	41	1	before	before	ADP
emaj-129	41	2	this	this	DET
emaj-129	41	3	regulation	regulation	NOUN
emaj-129	41	4	,	,	PUNCT
emaj-129	41	5	in	in	ADP
emaj-129	41	6	addition	addition	NOUN
emaj-129	41	7	to	to	ADP
emaj-129	41	8	these	these	DET
emaj-129	41	9	titles	title	NOUN
emaj-129	41	10	,	,	PUNCT
emaj-129	41	11	there	there	PRON
emaj-129	41	12	were	be	VERB
emaj-129	41	13	also	also	ADV
emaj-129	41	14	professional	professional	ADJ
emaj-129	41	15	accountants	accountant	NOUN
emaj-129	41	16	based	base	VERB
emaj-129	41	17	on	on	ADP
emaj-129	41	18	the	the	DET
emaj-129	41	19	law	law	NOUN
emaj-129	41	20	that	that	PRON
emaj-129	41	21	was	be	AUX
emaj-129	41	22	published	publish	VERB
emaj-129	41	23	in	in	ADP
emaj-129	41	24	1989	1989	NUM
emaj-129	41	25	.	.	PUNCT
emaj-129	42	1	cpas	cpa	NOUN
emaj-129	42	2	keep	keep	VERB
emaj-129	42	3	the	the	DET
emaj-129	42	4	books	book	NOUN
emaj-129	42	5	,	,	PUNCT
emaj-129	42	6	prepare	prepare	VERB
emaj-129	42	7	balance	balance	NOUN
emaj-129	42	8	sheets	sheet	NOUN
emaj-129	42	9	,	,	PUNCT
emaj-129	42	10	profit	profit	NOUN
emaj-129	42	11	and	and	CCONJ
emaj-129	42	12	loss	loss	NOUN
emaj-129	42	13	statements	statement	NOUN
emaj-129	42	14	in	in	ADP
emaj-129	42	15	addition	addition	NOUN
emaj-129	42	16	to	to	ADP
emaj-129	42	17	other	other	ADJ
emaj-129	42	18	documents	document	NOUN
emaj-129	42	19	,	,	PUNCT
emaj-129	42	20	in	in	ADP
emaj-129	42	21	accordance	accordance	NOUN
emaj-129	42	22	with	with	ADP
emaj-129	42	23	generally	generally	ADV
emaj-129	42	24	accepted	accept	VERB
emaj-129	42	25	accounting	accounting	NOUN
emaj-129	42	26	principles	principle	NOUN
emaj-129	42	27	(	(	PUNCT
emaj-129	42	28	gaaps	gaap	NOUN
emaj-129	42	29	)	)	PUNCT
emaj-129	42	30	and	and	CCONJ
emaj-129	42	31	relevant	relevant	ADJ
emaj-129	42	32	legislative	legislative	ADJ
emaj-129	42	33	provisions	provision	NOUN
emaj-129	42	34	.	.	PUNCT
emaj-129	43	1	cpas	cpa	NOUN
emaj-129	43	2	are	be	AUX
emaj-129	43	3	also	also	ADV
emaj-129	43	4	responsible	responsible	ADJ
emaj-129	43	5	for	for	ADP
emaj-129	43	6	establishing	establish	VERB
emaj-129	43	7	or	or	CCONJ
emaj-129	43	8	developing	develop	VERB
emaj-129	43	9	accounting	accounting	NOUN
emaj-129	43	10	systems	system	NOUN
emaj-129	43	11	,	,	PUNCT
emaj-129	43	12	arranging	arrange	VERB
emaj-129	43	13	issues	issue	NOUN
emaj-129	43	14	related	relate	VERB
emaj-129	43	15	to	to	ADP
emaj-129	43	16	business	business	NOUN
emaj-129	43	17	administration	administration	NOUN
emaj-129	43	18	,	,	PUNCT
emaj-129	43	19	accounting	accounting	NOUN
emaj-129	43	20	,	,	PUNCT
emaj-129	43	21	finance	finance	NOUN
emaj-129	43	22	,	,	PUNCT
emaj-129	43	23	financial	financial	ADJ
emaj-129	43	24	legislation	legislation	NOUN
emaj-129	43	25	and	and	CCONJ
emaj-129	43	26	their	their	PRON
emaj-129	43	27	applications	application	NOUN
emaj-129	43	28	or	or	CCONJ
emaj-129	43	29	consulting	consult	VERB
emaj-129	43	30	on	on	ADP
emaj-129	43	31	these	these	DET
emaj-129	43	32	issues	issue	NOUN
emaj-129	43	33	.	.	PUNCT
emaj-129	44	1	further	far	ADV
emaj-129	44	2	,	,	PUNCT
emaj-129	44	3	cpas	cpa	NOUN
emaj-129	44	4	are	be	AUX
emaj-129	44	5	responsible	responsible	ADJ
emaj-129	44	6	for	for	ADP
emaj-129	44	7	analyzing	analyze	VERB
emaj-129	44	8	,	,	PUNCT
emaj-129	44	9	conducting	conduct	VERB
emaj-129	44	10	audits	audits	NOUN
emaj-129	44	11	,	,	PUNCT
emaj-129	44	12	giving	give	VERB
emaj-129	44	13	written	write	VERB
emaj-129	44	14	opinions	opinion	NOUN
emaj-129	44	15	on	on	ADP
emaj-129	44	16	financial	financial	ADJ
emaj-129	44	17	statements	statement	NOUN
emaj-129	44	18	and	and	CCONJ
emaj-129	44	19	declarations	declaration	NOUN
emaj-129	44	20	,	,	PUNCT
emaj-129	44	21	besides	besides	SCONJ
emaj-129	44	22	organizing	organize	VERB
emaj-129	44	23	reports	report	NOUN
emaj-129	44	24	.	.	PUNCT
emaj-129	45	1	there	there	PRON
emaj-129	45	2	are	be	VERB
emaj-129	45	3	important	important	ADJ
emaj-129	45	4	differences	difference	NOUN
emaj-129	45	5	between	between	ADP
emaj-129	45	6	cpas	cpa	NOUN
emaj-129	45	7	and	and	CCONJ
emaj-129	45	8	spas	spa	NOUN
emaj-129	45	9	.	.	PUNCT
emaj-129	46	1	sworn	swear	VERB
emaj-129	46	2	-	-	PUNCT
emaj-129	46	3	in	in	ADP
emaj-129	46	4	public	public	ADJ
emaj-129	46	5	accountants	accountant	NOUN
emaj-129	46	6	ca	can	AUX
emaj-129	46	7	n’t	not	PART
emaj-129	46	8	keep	keep	VERB
emaj-129	46	9	books	book	NOUN
emaj-129	46	10	related	relate	VERB
emaj-129	46	11	to	to	ADP
emaj-129	46	12	accounting	account	VERB
emaj-129	46	13	,	,	PUNCT
emaj-129	46	14	they	they	PRON
emaj-129	46	15	ca	can	AUX
emaj-129	46	16	n’t	not	PART
emaj-129	46	17	operate	operate	VERB
emaj-129	46	18	an	an	DET
emaj-129	46	19	accounting	accounting	NOUN
emaj-129	46	20	office	office	NOUN
emaj-129	46	21	and	and	CCONJ
emaj-129	46	22	they	they	PRON
emaj-129	46	23	ca	can	AUX
emaj-129	46	24	n’t	not	PART
emaj-129	46	25	be	be	AUX
emaj-129	46	26	partners	partner	NOUN
emaj-129	46	27	in	in	ADP
emaj-129	46	28	accounting	accounting	NOUN
emaj-129	46	29	offices	office	NOUN
emaj-129	46	30	(	(	PUNCT
emaj-129	46	31	turmob	turmob	NUM
emaj-129	46	32	,	,	PUNCT
emaj-129	46	33	2017	2017	NUM
emaj-129	46	34	)	)	PUNCT
emaj-129	46	35	.	.	PUNCT
emaj-129	47	1	sworn	swear	VERB
emaj-129	47	2	-	-	PUNCT
emaj-129	47	3	in	in	ADP
emaj-129	47	4	public	public	ADJ
emaj-129	47	5	accountants	accountant	NOUN
emaj-129	47	6	also	also	ADV
emaj-129	47	7	ca	can	AUX
emaj-129	47	8	n’t	not	PART
emaj-129	47	9	establish	establish	VERB
emaj-129	47	10	or	or	CCONJ
emaj-129	47	11	develop	develop	VERB
emaj-129	47	12	accounting	accounting	NOUN
emaj-129	47	13	systems	system	NOUN
emaj-129	47	14	.	.	PUNCT
emaj-129	48	1	accounting	accounting	NOUN
emaj-129	48	2	professionals	professional	NOUN
emaj-129	48	3	are	be	AUX
emaj-129	48	4	communicators	communicator	NOUN
emaj-129	48	5	to	to	PART
emaj-129	48	6	transform	transform	VERB
emaj-129	48	7	the	the	DET
emaj-129	48	8	information	information	NOUN
emaj-129	48	9	for	for	ADP
emaj-129	48	10	global	global	ADJ
emaj-129	48	11	language	language	NOUN
emaj-129	48	12	in	in	ADP
emaj-129	48	13	accounting	accounting	NOUN
emaj-129	48	14	.	.	PUNCT
emaj-129	49	1	accountancy	accountancy	NOUN
emaj-129	49	2	is	be	AUX
emaj-129	49	3	the	the	DET
emaj-129	49	4	art	art	NOUN
emaj-129	49	5	of	of	ADP
emaj-129	49	6	communicating	communicate	VERB
emaj-129	49	7	financial	financial	ADJ
emaj-129	49	8	information	information	NOUN
emaj-129	49	9	about	about	ADP
emaj-129	49	10	a	a	DET
emaj-129	49	11	business	business	NOUN
emaj-129	49	12	unit	unit	NOUN
emaj-129	49	13	to	to	ADP
emaj-129	49	14	users	user	NOUN
emaj-129	49	15	such	such	ADJ
emaj-129	49	16	as	as	ADP
emaj-129	49	17	shareholders	shareholder	NOUN
emaj-129	49	18	and	and	CCONJ
emaj-129	49	19	managers	manager	NOUN
emaj-129	49	20	.	.	PUNCT
emaj-129	50	1	the	the	DET
emaj-129	50	2	communication	communication	NOUN
emaj-129	50	3	is	be	AUX
emaj-129	50	4	generally	generally	ADV
emaj-129	50	5	in	in	ADP
emaj-129	50	6	the	the	DET
emaj-129	50	7	form	form	NOUN
emaj-129	50	8	of	of	ADP
emaj-129	50	9	financial	financial	ADJ
emaj-129	50	10	statements	statement	NOUN
emaj-129	50	11	.	.	PUNCT
emaj-129	51	1	financial	financial	ADJ
emaj-129	51	2	statements	statement	NOUN
emaj-129	51	3	are	be	AUX
emaj-129	51	4	prepared	prepare	VERB
emaj-129	51	5	in	in	ADP
emaj-129	51	6	monetary	monetary	ADJ
emaj-129	51	7	terms	term	NOUN
emaj-129	51	8	showing	show	VERB
emaj-129	51	9	economic	economic	ADJ
emaj-129	51	10	resources	resource	NOUN
emaj-129	51	11	under	under	ADP
emaj-129	51	12	the	the	DET
emaj-129	51	13	control	control	NOUN
emaj-129	51	14	of	of	ADP
emaj-129	51	15	administration	administration	NOUN
emaj-129	51	16	.	.	PUNCT
emaj-129	52	1	selecting	select	VERB
emaj-129	52	2	the	the	DET
emaj-129	52	3	information	information	NOUN
emaj-129	52	4	should	should	AUX
emaj-129	52	5	be	be	AUX
emaj-129	52	6	relevant	relevant	ADJ
emaj-129	52	7	to	to	ADP
emaj-129	52	8	the	the	DET
emaj-129	52	9	user	user	NOUN
emaj-129	52	10	volume	volume	NOUN
emaj-129	52	11	7	7	NUM
emaj-129	53	1	no	no	DET
emaj-129	53	2	1	1	NUM
emaj-129	53	3	(	(	PUNCT
emaj-129	53	4	2017	2017	NUM
emaj-129	53	5	)	)	PUNCT
emaj-129	53	6	|	|	ADV
emaj-129	53	7	issn	issn	VERB
emaj-129	53	8	2158	2158	NUM
emaj-129	53	9	-	-	SYM
emaj-129	53	10	8708	8708	NUM
emaj-129	53	11	(	(	PUNCT
emaj-129	53	12	online	online	NOUN
emaj-129	53	13	)	)	PUNCT
emaj-129	53	14	|	|	ADV
emaj-129	53	15	doi	doi	X
emaj-129	53	16	10.5195	10.5195	NUM
emaj-129	53	17	/	/	SYM
emaj-129	53	18	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	53	19	|	|	NOUN
emaj-129	53	20	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	53	21	semanur	semanur	NOUN
emaj-129	53	22	adalı	adalı	NOUN
emaj-129	53	23	,	,	PUNCT
emaj-129	53	24	cevdet	cevdet	NOUN
emaj-129	53	25	kızıl	kızıl	NOUN
emaj-129	53	26	emerging	emerge	VERB
emaj-129	53	27	markets	market	NOUN
emaj-129	53	28	journal	journal	NOUN
emaj-129	53	29	|	|	ADV
emaj-129	53	30	p	p	NOUN
emaj-129	53	31	a	a	DET
emaj-129	53	32	g	g	NOUN
emaj-129	53	33	e	e	NOUN
emaj-129	53	34	|54	|54	NOUN
emaj-129	53	35	and	and	CCONJ
emaj-129	53	36	data	datum	NOUN
emaj-129	53	37	contained	contain	VERB
emaj-129	53	38	on	on	ADP
emaj-129	53	39	financial	financial	ADJ
emaj-129	53	40	statements	statement	NOUN
emaj-129	53	41	should	should	AUX
emaj-129	53	42	also	also	ADV
emaj-129	53	43	be	be	AUX
emaj-129	53	44	reliable	reliable	ADJ
emaj-129	53	45	.	.	PUNCT
emaj-129	54	1	shareholders	shareholder	NOUN
emaj-129	54	2	require	require	VERB
emaj-129	54	3	periodic	periodic	ADJ
emaj-129	54	4	information	information	NOUN
emaj-129	54	5	about	about	ADP
emaj-129	54	6	the	the	DET
emaj-129	54	7	firm	firm	NOUN
emaj-129	54	8	and	and	CCONJ
emaj-129	54	9	they	they	PRON
emaj-129	54	10	need	need	VERB
emaj-129	54	11	to	to	PART
emaj-129	54	12	be	be	AUX
emaj-129	54	13	sure	sure	ADJ
emaj-129	54	14	that	that	SCONJ
emaj-129	54	15	managers	manager	NOUN
emaj-129	54	16	are	be	AUX
emaj-129	54	17	working	work	VERB
emaj-129	54	18	properly	properly	ADV
emaj-129	54	19	for	for	ADP
emaj-129	54	20	the	the	DET
emaj-129	54	21	resources	resource	NOUN
emaj-129	54	22	under	under	ADP
emaj-129	54	23	their	their	PRON
emaj-129	54	24	control	control	NOUN
emaj-129	54	25	.	.	PUNCT
emaj-129	55	1	this	this	DET
emaj-129	55	2	information	information	NOUN
emaj-129	55	3	helps	help	VERB
emaj-129	55	4	shareholders	shareholder	NOUN
emaj-129	55	5	to	to	PART
emaj-129	55	6	evaluate	evaluate	VERB
emaj-129	55	7	the	the	DET
emaj-129	55	8	performance	performance	NOUN
emaj-129	55	9	of	of	ADP
emaj-129	55	10	managers	manager	NOUN
emaj-129	55	11	(	(	PUNCT
emaj-129	55	12	elliott	elliott	PROPN
emaj-129	55	13	&	&	CCONJ
emaj-129	55	14	elliott	elliott	PROPN
emaj-129	55	15	,	,	PUNCT
emaj-129	55	16	2011	2011	NUM
emaj-129	55	17	)	)	PUNCT
emaj-129	55	18	.	.	PUNCT
emaj-129	56	1	accounting	accounting	NOUN
emaj-129	56	2	professionals	professional	NOUN
emaj-129	56	3	are	be	AUX
emaj-129	56	4	responsible	responsible	ADJ
emaj-129	56	5	towards	towards	ADP
emaj-129	56	6	their	their	PRON
emaj-129	56	7	colleagues	colleague	NOUN
emaj-129	56	8	,	,	PUNCT
emaj-129	56	9	customers	customer	NOUN
emaj-129	56	10	and	and	CCONJ
emaj-129	56	11	the	the	DET
emaj-129	56	12	public	public	NOUN
emaj-129	56	13	,	,	PUNCT
emaj-129	56	14	since	since	SCONJ
emaj-129	56	15	they	they	PRON
emaj-129	56	16	are	be	AUX
emaj-129	56	17	obliged	oblige	VERB
emaj-129	56	18	to	to	PART
emaj-129	56	19	comply	comply	VERB
emaj-129	56	20	with	with	ADP
emaj-129	56	21	ethical	ethical	ADJ
emaj-129	56	22	rules	rule	NOUN
emaj-129	56	23	during	during	ADP
emaj-129	56	24	their	their	PRON
emaj-129	56	25	work	work	NOUN
emaj-129	56	26	.	.	PUNCT
emaj-129	57	1	as	as	ADP
emaj-129	57	2	in	in	ADP
emaj-129	57	3	other	other	ADJ
emaj-129	57	4	professions	profession	NOUN
emaj-129	57	5	,	,	PUNCT
emaj-129	57	6	there	there	PRON
emaj-129	57	7	may	may	AUX
emaj-129	57	8	be	be	AUX
emaj-129	57	9	some	some	DET
emaj-129	57	10	uncertainties	uncertainty	NOUN
emaj-129	57	11	in	in	ADP
emaj-129	57	12	practice	practice	NOUN
emaj-129	57	13	in	in	ADP
emaj-129	57	14	the	the	DET
emaj-129	57	15	accounting	accounting	NOUN
emaj-129	57	16	profession	profession	NOUN
emaj-129	57	17	,	,	PUNCT
emaj-129	57	18	sometimes	sometimes	ADV
emaj-129	57	19	related	relate	VERB
emaj-129	57	20	to	to	ADP
emaj-129	57	21	ethical	ethical	ADJ
emaj-129	57	22	responsibilities	responsibility	NOUN
emaj-129	57	23	.	.	PUNCT
emaj-129	58	1	in	in	ADP
emaj-129	58	2	order	order	NOUN
emaj-129	58	3	to	to	PART
emaj-129	58	4	overcome	overcome	VERB
emaj-129	58	5	these	these	DET
emaj-129	58	6	uncertainties	uncertainty	NOUN
emaj-129	58	7	,	,	PUNCT
emaj-129	58	8	efforts	effort	NOUN
emaj-129	58	9	are	be	AUX
emaj-129	58	10	being	be	AUX
emaj-129	58	11	made	make	VERB
emaj-129	58	12	to	to	PART
emaj-129	58	13	establish	establish	VERB
emaj-129	58	14	rules	rule	NOUN
emaj-129	58	15	of	of	ADP
emaj-129	58	16	professional	professional	ADJ
emaj-129	58	17	ethics	ethic	NOUN
emaj-129	58	18	in	in	ADP
emaj-129	58	19	turkey	turkey	NOUN
emaj-129	58	20	and	and	CCONJ
emaj-129	58	21	in	in	ADP
emaj-129	58	22	the	the	DET
emaj-129	58	23	international	international	ADJ
emaj-129	58	24	area	area	NOUN
emaj-129	58	25	(	(	PUNCT
emaj-129	58	26	bayraktar	bayraktar	PROPN
emaj-129	58	27	,	,	PUNCT
emaj-129	58	28	2007	2007	NUM
emaj-129	58	29	)	)	PUNCT
emaj-129	58	30	.	.	PUNCT
emaj-129	59	1	regulations	regulation	NOUN
emaj-129	59	2	on	on	ADP
emaj-129	59	3	accounting	accounting	NOUN
emaj-129	59	4	ethics	ethic	NOUN
emaj-129	59	5	were	be	AUX
emaj-129	59	6	made	make	VERB
emaj-129	59	7	by	by	ADP
emaj-129	59	8	türmob	türmob	PROPN
emaj-129	59	9	,	,	PUNCT
emaj-129	59	10	the	the	DET
emaj-129	59	11	ministry	ministry	PROPN
emaj-129	59	12	of	of	ADP
emaj-129	59	13	finance	finance	PROPN
emaj-129	59	14	and	and	CCONJ
emaj-129	59	15	the	the	DET
emaj-129	59	16	capital	capital	NOUN
emaj-129	59	17	markets	market	NOUN
emaj-129	59	18	board	board	NOUN
emaj-129	59	19	(	(	PUNCT
emaj-129	59	20	cmb	cmb	PROPN
emaj-129	59	21	)	)	PUNCT
emaj-129	59	22	on	on	ADP
emaj-129	59	23	the	the	DET
emaj-129	59	24	national	national	ADJ
emaj-129	59	25	arena	arena	NOUN
emaj-129	59	26	of	of	ADP
emaj-129	59	27	accounting	account	VERB
emaj-129	59	28	professional	professional	ADJ
emaj-129	59	29	ethics	ethic	NOUN
emaj-129	59	30	in	in	ADP
emaj-129	59	31	turkey	turkey	NOUN
emaj-129	59	32	.	.	PUNCT
emaj-129	60	1	it	it	PRON
emaj-129	60	2	is	be	AUX
emaj-129	60	3	aimed	aim	VERB
emaj-129	60	4	to	to	PART
emaj-129	60	5	direct	direct	VERB
emaj-129	60	6	the	the	DET
emaj-129	60	7	behaviors	behavior	NOUN
emaj-129	60	8	of	of	ADP
emaj-129	60	9	members	member	NOUN
emaj-129	60	10	of	of	ADP
emaj-129	60	11	these	these	DET
emaj-129	60	12	professions	profession	NOUN
emaj-129	60	13	parallel	parallel	ADJ
emaj-129	60	14	to	to	ADP
emaj-129	60	15	these	these	DET
emaj-129	60	16	regulations	regulation	NOUN
emaj-129	60	17	.	.	PUNCT
emaj-129	61	1	in	in	ADP
emaj-129	61	2	the	the	DET
emaj-129	61	3	international	international	ADJ
emaj-129	61	4	platform	platform	NOUN
emaj-129	61	5	,	,	PUNCT
emaj-129	61	6	the	the	DET
emaj-129	61	7	principles	principle	NOUN
emaj-129	61	8	and	and	CCONJ
emaj-129	61	9	rules	rule	NOUN
emaj-129	61	10	developed	develop	VERB
emaj-129	61	11	by	by	ADP
emaj-129	61	12	international	international	ADJ
emaj-129	61	13	federation	federation	PROPN
emaj-129	61	14	of	of	ADP
emaj-129	61	15	accountants	accountant	NOUN
emaj-129	61	16	(	(	PUNCT
emaj-129	61	17	ifac	ifac	NOUN
emaj-129	61	18	)	)	PUNCT
emaj-129	61	19	and	and	CCONJ
emaj-129	61	20	american	american	PROPN
emaj-129	61	21	institute	institute	PROPN
emaj-129	61	22	of	of	ADP
emaj-129	61	23	certified	certify	VERB
emaj-129	61	24	public	public	ADJ
emaj-129	61	25	accountants	accountant	NOUN
emaj-129	61	26	(	(	PUNCT
emaj-129	61	27	aicpa	aicpa	PROPN
emaj-129	61	28	)	)	PUNCT
emaj-129	61	29	have	have	AUX
emaj-129	61	30	made	make	VERB
emaj-129	61	31	important	important	ADJ
emaj-129	61	32	contributions	contribution	NOUN
emaj-129	61	33	to	to	ADP
emaj-129	61	34	accounting	accounting	NOUN
emaj-129	61	35	ethics	ethic	NOUN
emaj-129	61	36	(	(	PUNCT
emaj-129	61	37	karaman	karaman	NOUN
emaj-129	61	38	,	,	PUNCT
emaj-129	61	39	2015	2015	NUM
emaj-129	61	40	)	)	PUNCT
emaj-129	61	41	.	.	PUNCT
emaj-129	62	1	accounting	account	VERB
emaj-129	62	2	errors	error	NOUN
emaj-129	62	3	refer	refer	VERB
emaj-129	62	4	to	to	ADP
emaj-129	62	5	unsuitable	unsuitable	ADJ
emaj-129	62	6	behaviors	behavior	NOUN
emaj-129	62	7	against	against	ADP
emaj-129	62	8	generally	generally	ADV
emaj-129	62	9	accepted	accept	VERB
emaj-129	62	10	accounting	accounting	NOUN
emaj-129	62	11	principles	principle	NOUN
emaj-129	62	12	(	(	PUNCT
emaj-129	62	13	gaaps	gaap	NOUN
emaj-129	62	14	)	)	PUNCT
emaj-129	62	15	.	.	PUNCT
emaj-129	63	1	errors	error	NOUN
emaj-129	63	2	do	do	AUX
emaj-129	63	3	not	not	PART
emaj-129	63	4	include	include	VERB
emaj-129	63	5	any	any	DET
emaj-129	63	6	intention	intention	NOUN
emaj-129	63	7	,	,	PUNCT
emaj-129	63	8	but	but	CCONJ
emaj-129	63	9	there	there	PRON
emaj-129	63	10	exists	exist	VERB
emaj-129	63	11	unawareness	unawareness	NOUN
emaj-129	63	12	and	and	CCONJ
emaj-129	63	13	neglect	neglect	NOUN
emaj-129	63	14	.	.	PUNCT
emaj-129	64	1	in	in	ADP
emaj-129	64	2	other	other	ADJ
emaj-129	64	3	words	word	NOUN
emaj-129	64	4	amnesia	amnesia	NOUN
emaj-129	64	5	,	,	PUNCT
emaj-129	64	6	carelessness	carelessness	NOUN
emaj-129	64	7	,	,	PUNCT
emaj-129	64	8	unawareness	unawareness	NOUN
emaj-129	64	9	,	,	PUNCT
emaj-129	64	10	neglect	neglect	NOUN
emaj-129	64	11	and	and	CCONJ
emaj-129	64	12	inexperience	inexperience	NOUN
emaj-129	64	13	cause	cause	VERB
emaj-129	64	14	errors	error	NOUN
emaj-129	64	15	in	in	ADP
emaj-129	64	16	accounting	account	VERB
emaj-129	64	17	.	.	PUNCT
emaj-129	65	1	however	however	ADV
emaj-129	65	2	,	,	PUNCT
emaj-129	65	3	sometimes	sometimes	ADV
emaj-129	65	4	it	it	PRON
emaj-129	65	5	is	be	AUX
emaj-129	65	6	a	a	DET
emaj-129	65	7	hard	hard	ADJ
emaj-129	65	8	job	job	NOUN
emaj-129	65	9	to	to	PART
emaj-129	65	10	determine	determine	VERB
emaj-129	65	11	if	if	SCONJ
emaj-129	65	12	it	it	PRON
emaj-129	65	13	is	be	AUX
emaj-129	65	14	an	an	DET
emaj-129	65	15	error	error	NOUN
emaj-129	65	16	or	or	CCONJ
emaj-129	65	17	a	a	DET
emaj-129	65	18	fraud	fraud	NOUN
emaj-129	65	19	.	.	PUNCT
emaj-129	66	1	if	if	SCONJ
emaj-129	66	2	there	there	PRON
emaj-129	66	3	is	be	VERB
emaj-129	66	4	no	no	DET
emaj-129	66	5	proof	proof	NOUN
emaj-129	66	6	for	for	ADP
emaj-129	66	7	intention	intention	NOUN
emaj-129	66	8	,	,	PUNCT
emaj-129	66	9	then	then	ADV
emaj-129	66	10	it	it	PRON
emaj-129	66	11	is	be	AUX
emaj-129	66	12	called	call	VERB
emaj-129	66	13	an	an	DET
emaj-129	66	14	error	error	NOUN
emaj-129	66	15	.	.	PUNCT
emaj-129	67	1	in	in	ADP
emaj-129	67	2	case	case	NOUN
emaj-129	67	3	there	there	PRON
emaj-129	67	4	is	be	VERB
emaj-129	67	5	an	an	DET
emaj-129	67	6	error	error	NOUN
emaj-129	67	7	,	,	PUNCT
emaj-129	67	8	that	that	PRON
emaj-129	67	9	should	should	AUX
emaj-129	67	10	definitely	definitely	ADV
emaj-129	67	11	be	be	AUX
emaj-129	67	12	corrected	correct	VERB
emaj-129	67	13	(	(	PUNCT
emaj-129	67	14	bayraklı	bayraklı	NOUN
emaj-129	67	15	,	,	PUNCT
emaj-129	67	16	erkan	erkan	PROPN
emaj-129	67	17	,	,	PUNCT
emaj-129	67	18	&	&	CCONJ
emaj-129	67	19	elitaş	elitaş	NOUN
emaj-129	67	20	,	,	PUNCT
emaj-129	67	21	2012	2012	NUM
emaj-129	67	22	)	)	PUNCT
emaj-129	67	23	.	.	PUNCT
emaj-129	68	1	potential	potential	ADJ
emaj-129	68	2	current	current	ADJ
emaj-129	68	3	period	period	NOUN
emaj-129	68	4	errors	error	NOUN
emaj-129	68	5	which	which	PRON
emaj-129	68	6	are	be	AUX
emaj-129	68	7	discovered	discover	VERB
emaj-129	68	8	in	in	ADP
emaj-129	68	9	that	that	DET
emaj-129	68	10	period	period	NOUN
emaj-129	68	11	must	must	AUX
emaj-129	68	12	be	be	AUX
emaj-129	68	13	corrected	correct	VERB
emaj-129	68	14	before	before	SCONJ
emaj-129	68	15	the	the	DET
emaj-129	68	16	financial	financial	ADJ
emaj-129	68	17	statements	statement	NOUN
emaj-129	68	18	are	be	AUX
emaj-129	68	19	authorized	authorize	VERB
emaj-129	68	20	and	and	CCONJ
emaj-129	68	21	published	publish	VERB
emaj-129	68	22	.	.	PUNCT
emaj-129	69	1	still	still	ADV
emaj-129	69	2	,	,	PUNCT
emaj-129	69	3	material	material	NOUN
emaj-129	69	4	errors	error	NOUN
emaj-129	69	5	sometimes	sometimes	ADV
emaj-129	69	6	can	can	AUX
emaj-129	69	7	not	not	PART
emaj-129	69	8	be	be	AUX
emaj-129	69	9	discovered	discover	VERB
emaj-129	69	10	until	until	ADP
emaj-129	69	11	a	a	DET
emaj-129	69	12	subsequent	subsequent	ADJ
emaj-129	69	13	period	period	NOUN
emaj-129	69	14	,	,	PUNCT
emaj-129	69	15	and	and	CCONJ
emaj-129	69	16	these	these	DET
emaj-129	69	17	prior	prior	ADJ
emaj-129	69	18	period	period	NOUN
emaj-129	69	19	errors	error	NOUN
emaj-129	69	20	are	be	AUX
emaj-129	69	21	corrected	correct	VERB
emaj-129	69	22	in	in	ADP
emaj-129	69	23	the	the	DET
emaj-129	69	24	relative	relative	ADJ
emaj-129	69	25	information	information	NOUN
emaj-129	69	26	presented	present	VERB
emaj-129	69	27	in	in	ADP
emaj-129	69	28	the	the	DET
emaj-129	69	29	financial	financial	ADJ
emaj-129	69	30	statements	statement	NOUN
emaj-129	69	31	of	of	ADP
emaj-129	69	32	the	the	DET
emaj-129	69	33	period	period	NOUN
emaj-129	69	34	succeeding	succeed	VERB
emaj-129	69	35	(	(	PUNCT
emaj-129	69	36	marcos	marcos	PROPN
emaj-129	69	37	&	&	CCONJ
emaj-129	69	38	tayse	tayse	PROPN
emaj-129	69	39	,	,	PUNCT
emaj-129	69	40	2013	2013	NUM
emaj-129	69	41	)	)	PUNCT
emaj-129	69	42	.	.	PUNCT
emaj-129	70	1	there	there	PRON
emaj-129	70	2	is	be	VERB
emaj-129	70	3	also	also	ADV
emaj-129	70	4	a	a	DET
emaj-129	70	5	difference	difference	NOUN
emaj-129	70	6	between	between	ADP
emaj-129	70	7	error	error	NOUN
emaj-129	70	8	and	and	CCONJ
emaj-129	70	9	fraud	fraud	NOUN
emaj-129	70	10	in	in	ADP
emaj-129	70	11	the	the	DET
emaj-129	70	12	formation	formation	NOUN
emaj-129	70	13	of	of	ADP
emaj-129	70	14	the	the	DET
emaj-129	70	15	spiritual	spiritual	ADJ
emaj-129	70	16	element	element	NOUN
emaj-129	70	17	of	of	ADP
emaj-129	70	18	the	the	DET
emaj-129	70	19	crime	crime	NOUN
emaj-129	70	20	.	.	PUNCT
emaj-129	71	1	according	accord	VERB
emaj-129	71	2	the	the	DET
emaj-129	71	3	tax	tax	NOUN
emaj-129	71	4	procedure	procedure	NOUN
emaj-129	71	5	law	law	NOUN
emaj-129	71	6	,	,	PUNCT
emaj-129	71	7	errors	error	NOUN
emaj-129	71	8	are	be	AUX
emaj-129	71	9	not	not	PART
emaj-129	71	10	subject	subject	ADJ
emaj-129	71	11	to	to	ADP
emaj-129	71	12	penalties	penalty	NOUN
emaj-129	71	13	.	.	PUNCT
emaj-129	72	1	generally	generally	ADV
emaj-129	72	2	,	,	PUNCT
emaj-129	72	3	errors	error	NOUN
emaj-129	72	4	are	be	AUX
emaj-129	72	5	made	make	VERB
emaj-129	72	6	on	on	ADP
emaj-129	72	7	accounting	accounting	NOUN
emaj-129	72	8	records	record	NOUN
emaj-129	72	9	while	while	SCONJ
emaj-129	72	10	frauds	fraud	NOUN
emaj-129	72	11	are	be	AUX
emaj-129	72	12	made	make	VERB
emaj-129	72	13	on	on	ADP
emaj-129	72	14	documents	document	NOUN
emaj-129	72	15	intentionally	intentionally	ADV
emaj-129	72	16	(	(	PUNCT
emaj-129	72	17	erdoğan	erdoğan	NOUN
emaj-129	72	18	,	,	PUNCT
emaj-129	72	19	elitaş	elitaş	NOUN
emaj-129	72	20	,	,	PUNCT
emaj-129	72	21	erkan	erkan	PROPN
emaj-129	72	22	,	,	PUNCT
emaj-129	72	23	&	&	CCONJ
emaj-129	72	24	aydemir	aydemir	PROPN
emaj-129	72	25	,	,	PUNCT
emaj-129	72	26	2014	2014	NUM
emaj-129	72	27	)	)	PUNCT
emaj-129	72	28	.	.	PUNCT
emaj-129	73	1	fraud	fraud	NOUN
emaj-129	73	2	is	be	AUX
emaj-129	73	3	to	to	PART
emaj-129	73	4	act	act	VERB
emaj-129	73	5	in	in	ADP
emaj-129	73	6	contradiction	contradiction	NOUN
emaj-129	73	7	to	to	ADP
emaj-129	73	8	national	national	ADJ
emaj-129	73	9	or	or	CCONJ
emaj-129	73	10	international	international	ADJ
emaj-129	73	11	legislation	legislation	NOUN
emaj-129	73	12	.	.	PUNCT
emaj-129	74	1	as	as	SCONJ
emaj-129	74	2	it	it	PRON
emaj-129	74	3	is	be	AUX
emaj-129	74	4	stated	state	VERB
emaj-129	74	5	formerly	formerly	ADV
emaj-129	74	6	,	,	PUNCT
emaj-129	74	7	the	the	DET
emaj-129	74	8	definition	definition	NOUN
emaj-129	74	9	of	of	ADP
emaj-129	74	10	fraud	fraud	NOUN
emaj-129	74	11	includes	include	VERB
emaj-129	74	12	intention	intention	NOUN
emaj-129	74	13	(	(	PUNCT
emaj-129	74	14	erdoğan	erdoğan	NOUN
emaj-129	74	15	,	,	PUNCT
emaj-129	74	16	elitaş	elitaş	NOUN
emaj-129	74	17	,	,	PUNCT
emaj-129	74	18	erkan	erkan	PROPN
emaj-129	74	19	,	,	PUNCT
emaj-129	74	20	&	&	CCONJ
emaj-129	74	21	aydemir	aydemir	PROPN
emaj-129	74	22	,	,	PUNCT
emaj-129	74	23	2014	2014	NUM
emaj-129	74	24	)	)	PUNCT
emaj-129	74	25	.	.	PUNCT
emaj-129	75	1	business	business	NOUN
emaj-129	75	2	frauds	fraud	NOUN
emaj-129	75	3	have	have	VERB
emaj-129	75	4	both	both	CCONJ
emaj-129	75	5	financial	financial	ADJ
emaj-129	75	6	and	and	CCONJ
emaj-129	75	7	non	non	ADJ
emaj-129	75	8	-	-	ADJ
emaj-129	75	9	financial	financial	ADJ
emaj-129	75	10	evil	evil	ADJ
emaj-129	75	11	results	result	NOUN
emaj-129	75	12	.	.	PUNCT
emaj-129	76	1	the	the	DET
emaj-129	76	2	results	result	NOUN
emaj-129	76	3	of	of	ADP
emaj-129	76	4	fraudulent	fraudulent	ADJ
emaj-129	76	5	financial	financial	ADJ
emaj-129	76	6	reporting	reporting	NOUN
emaj-129	76	7	have	have	AUX
emaj-129	76	8	become	become	VERB
emaj-129	76	9	more	more	ADV
emaj-129	76	10	visible	visible	ADJ
emaj-129	76	11	,	,	PUNCT
emaj-129	76	12	especially	especially	ADV
emaj-129	76	13	in	in	ADP
emaj-129	76	14	the	the	DET
emaj-129	76	15	last	last	ADJ
emaj-129	76	16	10	10	NUM
emaj-129	76	17	-	-	SYM
emaj-129	76	18	15	15	NUM
emaj-129	76	19	years	year	NOUN
emaj-129	76	20	.	.	PUNCT
emaj-129	77	1	moreover	moreover	ADV
emaj-129	77	2	,	,	PUNCT
emaj-129	77	3	accounting	account	VERB
emaj-129	77	4	deeds	deed	NOUN
emaj-129	77	5	lead	lead	VERB
emaj-129	77	6	to	to	ADP
emaj-129	77	7	the	the	DET
emaj-129	77	8	inefficiency	inefficiency	NOUN
emaj-129	77	9	of	of	ADP
emaj-129	77	10	capital	capital	NOUN
emaj-129	77	11	markets	market	NOUN
emaj-129	77	12	.	.	PUNCT
emaj-129	78	1	as	as	ADP
emaj-129	78	2	a	a	DET
emaj-129	78	3	result	result	NOUN
emaj-129	78	4	,	,	PUNCT
emaj-129	78	5	disadvantages	disadvantage	NOUN
emaj-129	78	6	in	in	ADP
emaj-129	78	7	the	the	DET
emaj-129	78	8	distribution	distribution	NOUN
emaj-129	78	9	of	of	ADP
emaj-129	78	10	economic	economic	ADJ
emaj-129	78	11	resources	resource	NOUN
emaj-129	78	12	occur	occur	VERB
emaj-129	78	13	(	(	PUNCT
emaj-129	78	14	anuk	anuk	NOUN
emaj-129	78	15	,	,	PUNCT
emaj-129	78	16	2015	2015	NUM
emaj-129	78	17	)	)	PUNCT
emaj-129	78	18	.	.	PUNCT
emaj-129	79	1	at	at	ADP
emaj-129	79	2	this	this	DET
emaj-129	79	3	point	point	NOUN
emaj-129	79	4	,	,	PUNCT
emaj-129	79	5	the	the	DET
emaj-129	79	6	fraud	fraud	NOUN
emaj-129	79	7	triangle	triangle	NOUN
emaj-129	79	8	which	which	PRON
emaj-129	79	9	originated	originate	VERB
emaj-129	79	10	from	from	ADP
emaj-129	79	11	donald	donald	PROPN
emaj-129	79	12	cressey	cressey	PROPN
emaj-129	79	13	's	's	PART
emaj-129	79	14	hypothesis	hypothesis	NOUN
emaj-129	79	15	should	should	AUX
emaj-129	79	16	also	also	ADV
emaj-129	79	17	be	be	AUX
emaj-129	79	18	mentioned	mention	VERB
emaj-129	79	19	.	.	PUNCT
emaj-129	80	1	trusted	trust	VERB
emaj-129	80	2	individuals	individual	NOUN
emaj-129	80	3	sometimes	sometimes	ADV
emaj-129	80	4	become	become	VERB
emaj-129	80	5	trust	trust	NOUN
emaj-129	80	6	violators	violator	NOUN
emaj-129	80	7	when	when	SCONJ
emaj-129	80	8	they	they	PRON
emaj-129	80	9	have	have	VERB
emaj-129	80	10	a	a	DET
emaj-129	80	11	financial	financial	ADJ
emaj-129	80	12	problem	problem	NOUN
emaj-129	80	13	,	,	PUNCT
emaj-129	80	14	which	which	PRON
emaj-129	80	15	is	be	AUX
emaj-129	80	16	nonshareable	nonshareable	ADJ
emaj-129	80	17	.	.	PUNCT
emaj-129	81	1	mentioned	mention	VERB
emaj-129	81	2	individuals	individual	NOUN
emaj-129	81	3	are	be	AUX
emaj-129	81	4	in	in	ADP
emaj-129	81	5	some	some	DET
emaj-129	81	6	situations	situation	NOUN
emaj-129	81	7	responsive	responsive	ADJ
emaj-129	81	8	to	to	ADP
emaj-129	81	9	this	this	DET
emaj-129	81	10	problem	problem	NOUN
emaj-129	81	11	by	by	ADP
emaj-129	81	12	hurting	hurt	VERB
emaj-129	81	13	the	the	DET
emaj-129	81	14	financial	financial	ADJ
emaj-129	81	15	trust	trust	NOUN
emaj-129	81	16	.	.	PUNCT
emaj-129	82	1	there	there	PRON
emaj-129	82	2	are	be	VERB
emaj-129	82	3	three	three	NUM
emaj-129	82	4	factors	factor	NOUN
emaj-129	82	5	that	that	PRON
emaj-129	82	6	must	must	AUX
emaj-129	82	7	be	be	AUX
emaj-129	82	8	present	present	ADJ
emaj-129	82	9	simultaneously	simultaneously	ADV
emaj-129	82	10	in	in	ADP
emaj-129	82	11	order	order	NOUN
emaj-129	82	12	for	for	ADP
emaj-129	82	13	an	an	DET
emaj-129	82	14	ordinary	ordinary	ADJ
emaj-129	82	15	person	person	NOUN
emaj-129	82	16	to	to	PART
emaj-129	82	17	commit	commit	VERB
emaj-129	82	18	fraud	fraud	NOUN
emaj-129	82	19	(	(	PUNCT
emaj-129	82	20	acfe	acfe	NOUN
emaj-129	82	21	,	,	PUNCT
emaj-129	82	22	2017	2017	NUM
emaj-129	82	23	)	)	PUNCT
emaj-129	82	24	.	.	PUNCT
emaj-129	83	1	figure	figure	VERB
emaj-129	83	2	1	1	NUM
emaj-129	83	3	.	.	PUNCT
emaj-129	84	1	the	the	DET
emaj-129	84	2	fraud	fraud	NOUN
emaj-129	84	3	triangle	triangle	NOUN
emaj-129	84	4	resource	resource	NOUN
emaj-129	84	5	:	:	PUNCT
emaj-129	84	6	brumellgroup	brumellgroup	ADJ
emaj-129	84	7	,	,	PUNCT
emaj-129	84	8	2015	2015	NUM
emaj-129	84	9	pressure	pressure	NOUN
emaj-129	84	10	:	:	PUNCT
emaj-129	84	11	managers	manager	NOUN
emaj-129	84	12	often	often	ADV
emaj-129	84	13	want	want	VERB
emaj-129	84	14	to	to	PART
emaj-129	84	15	show	show	VERB
emaj-129	84	16	good	good	ADJ
emaj-129	84	17	financial	financial	ADJ
emaj-129	84	18	results	result	NOUN
emaj-129	84	19	.	.	PUNCT
emaj-129	85	1	this	this	PRON
emaj-129	85	2	is	be	AUX
emaj-129	85	3	because	because	SCONJ
emaj-129	85	4	wages	wage	NOUN
emaj-129	85	5	,	,	PUNCT
emaj-129	85	6	premiums	premium	NOUN
emaj-129	85	7	and	and	CCONJ
emaj-129	85	8	revenues	revenue	NOUN
emaj-129	85	9	depend	depend	VERB
emaj-129	85	10	on	on	ADP
emaj-129	85	11	financial	financial	ADJ
emaj-129	85	12	results	result	NOUN
emaj-129	85	13	and	and	CCONJ
emaj-129	85	14	performance	performance	NOUN
emaj-129	85	15	.	.	PUNCT
emaj-129	86	1	employees	employee	NOUN
emaj-129	86	2	may	may	AUX
emaj-129	86	3	need	need	VERB
emaj-129	86	4	a	a	DET
emaj-129	86	5	lot	lot	NOUN
emaj-129	86	6	of	of	ADP
emaj-129	86	7	money	money	NOUN
emaj-129	86	8	for	for	ADP
emaj-129	86	9	different	different	ADJ
emaj-129	86	10	reasons	reason	NOUN
emaj-129	86	11	,	,	PUNCT
emaj-129	86	12	so	so	SCONJ
emaj-129	86	13	they	they	PRON
emaj-129	86	14	do	do	VERB
emaj-129	86	15	fraud	fraud	NOUN
emaj-129	86	16	.	.	PUNCT
emaj-129	87	1	such	such	ADJ
emaj-129	87	2	pressures	pressure	NOUN
emaj-129	87	3	emerge	emerge	VERB
emaj-129	87	4	from	from	ADP
emaj-129	87	5	personal	personal	ADJ
emaj-129	87	6	and	and	CCONJ
emaj-129	87	7	monetary	monetary	ADJ
emaj-129	87	8	interests	interest	NOUN
emaj-129	87	9	.	.	PUNCT
emaj-129	88	1	opportunity	opportunity	NOUN
emaj-129	88	2	:	:	PUNCT
emaj-129	88	3	the	the	DET
emaj-129	88	4	most	most	ADV
emaj-129	88	5	important	important	ADJ
emaj-129	88	6	leg	leg	NOUN
emaj-129	88	7	of	of	ADP
emaj-129	88	8	the	the	DET
emaj-129	88	9	trick	trick	NOUN
emaj-129	88	10	triangle	triangle	NOUN
emaj-129	88	11	is	be	AUX
emaj-129	88	12	the	the	DET
emaj-129	88	13	opportunity	opportunity	NOUN
emaj-129	88	14	to	to	PART
emaj-129	88	15	cheat	cheat	VERB
emaj-129	88	16	on	on	ADP
emaj-129	88	17	the	the	DET
emaj-129	88	18	employees	employee	NOUN
emaj-129	88	19	'	'	PART
emaj-129	88	20	businesses	business	NOUN
emaj-129	88	21	.	.	PUNCT
emaj-129	89	1	each	each	DET
emaj-129	89	2	entity	entity	NOUN
emaj-129	89	3	has	have	VERB
emaj-129	89	4	assets	asset	NOUN
emaj-129	89	5	that	that	PRON
emaj-129	89	6	have	have	VERB
emaj-129	89	7	various	various	ADJ
emaj-129	89	8	characteristics	characteristic	NOUN
emaj-129	89	9	.	.	PUNCT
emaj-129	90	1	these	these	DET
emaj-129	90	2	assets	asset	NOUN
emaj-129	90	3	are	be	AUX
emaj-129	90	4	in	in	ADP
emaj-129	90	5	constant	constant	ADJ
emaj-129	90	6	circulation	circulation	NOUN
emaj-129	90	7	as	as	ADP
emaj-129	90	8	a	a	DET
emaj-129	90	9	matter	matter	NOUN
emaj-129	90	10	of	of	ADP
emaj-129	90	11	necessity	necessity	NOUN
emaj-129	90	12	.	.	PUNCT
emaj-129	91	1	for	for	ADP
emaj-129	91	2	this	this	DET
emaj-129	91	3	reason	reason	NOUN
emaj-129	91	4	,	,	PUNCT
emaj-129	91	5	it	it	PRON
emaj-129	91	6	is	be	AUX
emaj-129	91	7	possible	possible	ADJ
emaj-129	91	8	that	that	SCONJ
emaj-129	91	9	assets	asset	NOUN
emaj-129	91	10	are	be	AUX
emaj-129	91	11	in	in	ADP
emaj-129	91	12	some	some	DET
emaj-129	91	13	way	way	NOUN
emaj-129	91	14	under	under	ADP
emaj-129	91	15	the	the	DET
emaj-129	91	16	control	control	NOUN
emaj-129	91	17	of	of	ADP
emaj-129	91	18	,	,	PUNCT
emaj-129	91	19	for	for	ADP
emaj-129	91	20	example	example	NOUN
emaj-129	91	21	,	,	PUNCT
emaj-129	91	22	business	business	NOUN
emaj-129	91	23	associates	associate	NOUN
emaj-129	91	24	,	,	PUNCT
emaj-129	91	25	sellers	seller	NOUN
emaj-129	91	26	or	or	CCONJ
emaj-129	91	27	customers	customer	NOUN
emaj-129	91	28	.	.	PUNCT
emaj-129	92	1	for	for	ADP
emaj-129	92	2	this	this	DET
emaj-129	92	3	reason	reason	NOUN
emaj-129	92	4	,	,	PUNCT
emaj-129	92	5	there	there	PRON
emaj-129	92	6	is	be	VERB
emaj-129	92	7	always	always	ADV
emaj-129	92	8	an	an	DET
emaj-129	92	9	opportunity	opportunity	NOUN
emaj-129	92	10	for	for	ADP
emaj-129	92	11	fraud	fraud	NOUN
emaj-129	92	12	.	.	PUNCT
emaj-129	93	1	rationalization	rationalization	NOUN
emaj-129	93	2	:	:	PUNCT
emaj-129	93	3	when	when	SCONJ
emaj-129	93	4	there	there	PRON
emaj-129	93	5	is	be	VERB
emaj-129	93	6	an	an	DET
emaj-129	93	7	excuse	excuse	NOUN
emaj-129	93	8	for	for	ADP
emaj-129	93	9	fraud	fraud	NOUN
emaj-129	93	10	behavior	behavior	NOUN
emaj-129	93	11	,	,	PUNCT
emaj-129	93	12	it	it	PRON
emaj-129	93	13	will	will	AUX
emaj-129	93	14	serve	serve	VERB
emaj-129	93	15	as	as	ADP
emaj-129	93	16	a	a	DET
emaj-129	93	17	bridge	bridge	NOUN
emaj-129	93	18	between	between	ADP
emaj-129	93	19	oppression	oppression	NOUN
emaj-129	93	20	and	and	CCONJ
emaj-129	93	21	opportunity	opportunity	NOUN
emaj-129	93	22	.	.	PUNCT
emaj-129	94	1	those	those	PRON
emaj-129	94	2	who	who	PRON
emaj-129	94	3	commit	commit	VERB
emaj-129	94	4	fraud	fraud	NOUN
emaj-129	94	5	say	say	VERB
emaj-129	94	6	themselves	themselves	PRON
emaj-129	94	7	:	:	PUNCT
emaj-129	94	8	“	"	PUNCT
emaj-129	94	9	everyone	everyone	PRON
emaj-129	94	10	does	do	VERB
emaj-129	94	11	,	,	PUNCT
emaj-129	94	12	i	i	PRON
emaj-129	94	13	do	do	AUX
emaj-129	94	14	not	not	PART
emaj-129	94	15	hurt	hurt	VERB
emaj-129	94	16	anyone	anyone	PRON
emaj-129	94	17	,	,	PUNCT
emaj-129	94	18	i	i	PRON
emaj-129	94	19	try	try	VERB
emaj-129	94	20	to	to	PART
emaj-129	94	21	justify	justify	VERB
emaj-129	94	22	myself	myself	PRON
emaj-129	94	23	by	by	ADP
emaj-129	94	24	hiding	hide	VERB
emaj-129	94	25	behind	behind	ADP
emaj-129	94	26	the	the	DET
emaj-129	94	27	agenda	agenda	NOUN
emaj-129	94	28	i	i	PRON
emaj-129	94	29	make	make	VERB
emaj-129	94	30	for	for	ADP
emaj-129	94	31	the	the	DET
emaj-129	94	32	company	company	NOUN
emaj-129	94	33	”	"	PUNCT
emaj-129	94	34	(	(	PUNCT
emaj-129	94	35	yardımcıoğlu	yardımcıoğlu	PROPN
emaj-129	94	36	,	,	PUNCT
emaj-129	94	37	koca	koca	PROPN
emaj-129	94	38	,	,	PUNCT
emaj-129	94	39	günay	günay	PROPN
emaj-129	94	40	,	,	PUNCT
emaj-129	94	41	&	&	CCONJ
emaj-129	94	42	kocamaz	kocamaz	PROPN
emaj-129	94	43	,	,	PUNCT
emaj-129	94	44	2014	2014	NUM
emaj-129	94	45	)	)	PUNCT
emaj-129	94	46	.	.	PUNCT
emaj-129	95	1	some	some	DET
emaj-129	95	2	features	feature	NOUN
emaj-129	95	3	of	of	ADP
emaj-129	95	4	individuals	individual	NOUN
emaj-129	95	5	who	who	PRON
emaj-129	95	6	committed	commit	VERB
emaj-129	95	7	fraud	fraud	NOUN
emaj-129	95	8	were	be	AUX
emaj-129	95	9	investigated	investigate	VERB
emaj-129	95	10	by	by	ADP
emaj-129	95	11	association	association	NOUN
emaj-129	95	12	of	of	ADP
emaj-129	95	13	certified	certify	VERB
emaj-129	95	14	fraud	fraud	NOUN
emaj-129	95	15	examiners	examiner	NOUN
emaj-129	95	16	(	(	PUNCT
emaj-129	95	17	acfe	acfe	NOUN
emaj-129	95	18	)	)	PUNCT
emaj-129	95	19	with	with	ADP
emaj-129	95	20	studies	study	NOUN
emaj-129	95	21	run	run	VERB
emaj-129	95	22	in	in	ADP
emaj-129	95	23	2012	2012	NUM
emaj-129	95	24	,	,	PUNCT
emaj-129	95	25	2014	2014	NUM
emaj-129	95	26	and	and	CCONJ
emaj-129	95	27	volume	volume	VERB
emaj-129	95	28	7	7	NUM
emaj-129	95	29	no	no	DET
emaj-129	95	30	1	1	NUM
emaj-129	95	31	(	(	PUNCT
emaj-129	95	32	2017	2017	NUM
emaj-129	95	33	)	)	PUNCT
emaj-129	95	34	|	|	ADV
emaj-129	95	35	issn	issn	VERB
emaj-129	95	36	2158	2158	NUM
emaj-129	95	37	-	-	SYM
emaj-129	95	38	8708	8708	NUM
emaj-129	95	39	(	(	PUNCT
emaj-129	95	40	online	online	NOUN
emaj-129	95	41	)	)	PUNCT
emaj-129	95	42	|	|	ADV
emaj-129	95	43	doi	doi	X
emaj-129	95	44	10.5195	10.5195	NUM
emaj-129	95	45	/	/	SYM
emaj-129	95	46	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	95	47	|	|	ADV
emaj-129	95	48	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	95	49	a	a	DET
emaj-129	95	50	research	research	NOUN
emaj-129	95	51	on	on	ADP
emaj-129	95	52	the	the	DET
emaj-129	95	53	responsibility	responsibility	NOUN
emaj-129	95	54	of	of	ADP
emaj-129	95	55	accounting	accounting	NOUN
emaj-129	95	56	professionals	professional	NOUN
emaj-129	95	57	to	to	PART
emaj-129	95	58	determine	determine	VERB
emaj-129	95	59	and	and	CCONJ
emaj-129	95	60	prevent	prevent	VERB
emaj-129	95	61	accounting	accounting	NOUN
emaj-129	95	62	errors	error	NOUN
emaj-129	95	63	and	and	CCONJ
emaj-129	95	64	frauds	fraud	NOUN
emaj-129	95	65	:	:	PUNCT
emaj-129	95	66	edirne	edirne	PROPN
emaj-129	95	67	sample	sample	NOUN
emaj-129	95	68	page	page	NOUN
emaj-129	95	69	|55|	|55|	VERB
emaj-129	95	70	emerging	emerge	VERB
emaj-129	95	71	markets	market	NOUN
emaj-129	95	72	journal	journal	NOUN
emaj-129	95	73	2016	2016	NUM
emaj-129	95	74	.	.	PUNCT
emaj-129	96	1	the	the	DET
emaj-129	96	2	results	result	NOUN
emaj-129	96	3	of	of	ADP
emaj-129	96	4	these	these	DET
emaj-129	96	5	studies	study	NOUN
emaj-129	96	6	are	be	AUX
emaj-129	96	7	indicated	indicate	VERB
emaj-129	96	8	with	with	ADP
emaj-129	96	9	figures	figure	NOUN
emaj-129	96	10	and	and	CCONJ
emaj-129	96	11	relative	relative	ADJ
emaj-129	96	12	comments	comment	NOUN
emaj-129	96	13	below	below	ADV
emaj-129	96	14	.	.	PUNCT
emaj-129	97	1	figure	figure	NOUN
emaj-129	97	2	2	2	NUM
emaj-129	97	3	.	.	PUNCT
emaj-129	97	4	gender	gender	NOUN
emaj-129	97	5	distribution	distribution	NOUN
emaj-129	97	6	perpetrator	perpetrator	NOUN
emaj-129	97	7	resource	resource	NOUN
emaj-129	97	8	:	:	PUNCT
emaj-129	97	9	acfe	acfe	NOUN
emaj-129	97	10	,	,	PUNCT
emaj-129	97	11	2016	2016	NUM
emaj-129	97	12	according	accord	VERB
emaj-129	97	13	to	to	ADP
emaj-129	97	14	the	the	DET
emaj-129	97	15	report	report	NOUN
emaj-129	97	16	which	which	PRON
emaj-129	97	17	was	be	AUX
emaj-129	97	18	published	publish	VERB
emaj-129	97	19	by	by	ADP
emaj-129	97	20	acfe	acfe	NOUN
emaj-129	97	21	in	in	ADP
emaj-129	97	22	2016	2016	NUM
emaj-129	97	23	,	,	PUNCT
emaj-129	97	24	males	male	NOUN
emaj-129	97	25	commit	commit	VERB
emaj-129	97	26	fraud	fraud	NOUN
emaj-129	97	27	more	more	ADJ
emaj-129	97	28	than	than	ADP
emaj-129	97	29	females	female	NOUN
emaj-129	97	30	.	.	PUNCT
emaj-129	98	1	as	as	SCONJ
emaj-129	98	2	it	it	PRON
emaj-129	98	3	is	be	AUX
emaj-129	98	4	easy	easy	ADJ
emaj-129	98	5	to	to	PART
emaj-129	98	6	recognize	recognize	VERB
emaj-129	98	7	,	,	PUNCT
emaj-129	98	8	males	male	NOUN
emaj-129	98	9	committed	commit	VERB
emaj-129	98	10	fraud	fraud	NOUN
emaj-129	98	11	more	more	ADJ
emaj-129	98	12	than	than	ADP
emaj-129	98	13	females	female	NOUN
emaj-129	98	14	in	in	ADP
emaj-129	98	15	all	all	DET
emaj-129	98	16	periods	period	NOUN
emaj-129	98	17	,	,	PUNCT
emaj-129	98	18	which	which	PRON
emaj-129	98	19	were	be	AUX
emaj-129	98	20	2012	2012	NUM
emaj-129	98	21	,	,	PUNCT
emaj-129	98	22	2014	2014	NUM
emaj-129	98	23	and	and	CCONJ
emaj-129	98	24	2016	2016	NUM
emaj-129	98	25	.	.	PUNCT
emaj-129	99	1	we	we	PRON
emaj-129	99	2	can	can	AUX
emaj-129	99	3	expect	expect	VERB
emaj-129	99	4	the	the	DET
emaj-129	99	5	possibility	possibility	NOUN
emaj-129	99	6	of	of	ADP
emaj-129	99	7	fraud	fraud	NOUN
emaj-129	99	8	to	to	PART
emaj-129	99	9	increase	increase	VERB
emaj-129	99	10	,	,	PUNCT
emaj-129	99	11	because	because	SCONJ
emaj-129	99	12	males	male	NOUN
emaj-129	99	13	are	be	AUX
emaj-129	99	14	generally	generally	ADV
emaj-129	99	15	more	more	ADV
emaj-129	99	16	likely	likely	ADJ
emaj-129	99	17	to	to	PART
emaj-129	99	18	take	take	VERB
emaj-129	99	19	higher	high	ADJ
emaj-129	99	20	positions	position	NOUN
emaj-129	99	21	compared	compare	VERB
emaj-129	99	22	to	to	ADP
emaj-129	99	23	females	female	NOUN
emaj-129	99	24	and	and	CCONJ
emaj-129	99	25	they	they	PRON
emaj-129	99	26	are	be	AUX
emaj-129	99	27	still	still	ADV
emaj-129	99	28	more	more	ADV
emaj-129	99	29	effective	effective	ADJ
emaj-129	99	30	in	in	ADP
emaj-129	99	31	business	business	NOUN
emaj-129	99	32	decisions	decision	NOUN
emaj-129	99	33	.	.	PUNCT
emaj-129	100	1	figure	figure	VERB
emaj-129	100	2	3	3	NUM
emaj-129	100	3	.	.	PUNCT
emaj-129	100	4	age	age	NOUN
emaj-129	100	5	of	of	ADP
emaj-129	100	6	perpetrator	perpetrator	NOUN
emaj-129	100	7	resource	resource	NOUN
emaj-129	100	8	:	:	PUNCT
emaj-129	100	9	acfe	acfe	NOUN
emaj-129	100	10	,	,	PUNCT
emaj-129	100	11	report	report	VERB
emaj-129	100	12	to	to	ADP
emaj-129	100	13	the	the	DET
emaj-129	100	14	nations	nation	NOUN
emaj-129	100	15	,	,	PUNCT
emaj-129	100	16	2014	2014	NUM
emaj-129	100	17	according	accord	VERB
emaj-129	100	18	to	to	ADP
emaj-129	100	19	the	the	DET
emaj-129	100	20	report	report	NOUN
emaj-129	100	21	which	which	PRON
emaj-129	100	22	is	be	AUX
emaj-129	100	23	published	publish	VERB
emaj-129	100	24	by	by	ADP
emaj-129	100	25	the	the	DET
emaj-129	100	26	association	association	NOUN
emaj-129	100	27	of	of	ADP
emaj-129	100	28	certified	certify	VERB
emaj-129	100	29	fraud	fraud	NOUN
emaj-129	100	30	examiners	examiner	NOUN
emaj-129	100	31	(	(	PUNCT
emaj-129	100	32	acfe	acfe	NOUN
emaj-129	100	33	)	)	PUNCT
emaj-129	100	34	,	,	PUNCT
emaj-129	100	35	it	it	PRON
emaj-129	100	36	is	be	AUX
emaj-129	100	37	seen	see	VERB
emaj-129	100	38	that	that	SCONJ
emaj-129	100	39	employees	employee	NOUN
emaj-129	100	40	aged	age	VERB
emaj-129	100	41	41	41	NUM
emaj-129	100	42	-	-	SYM
emaj-129	100	43	45	45	NUM
emaj-129	100	44	are	be	AUX
emaj-129	100	45	more	more	ADV
emaj-129	100	46	likely	likely	ADJ
emaj-129	100	47	to	to	PART
emaj-129	100	48	commit	commit	VERB
emaj-129	100	49	fraud	fraud	NOUN
emaj-129	100	50	compared	compare	VERB
emaj-129	100	51	to	to	ADP
emaj-129	100	52	other	other	ADJ
emaj-129	100	53	age	age	NOUN
emaj-129	100	54	groups	group	NOUN
emaj-129	100	55	.	.	PUNCT
emaj-129	101	1	for	for	ADP
emaj-129	101	2	this	this	DET
emaj-129	101	3	reason	reason	NOUN
emaj-129	101	4	,	,	PUNCT
emaj-129	101	5	we	we	PRON
emaj-129	101	6	can	can	AUX
emaj-129	101	7	commend	commend	VERB
emaj-129	101	8	that	that	SCONJ
emaj-129	101	9	the	the	DET
emaj-129	101	10	41	41	NUM
emaj-129	101	11	-	-	SYM
emaj-129	101	12	45	45	NUM
emaj-129	101	13	age	age	NOUN
emaj-129	101	14	group	group	NOUN
emaj-129	101	15	is	be	AUX
emaj-129	101	16	more	more	ADV
emaj-129	101	17	ambitious	ambitious	ADJ
emaj-129	101	18	and	and	CCONJ
emaj-129	101	19	they	they	PRON
emaj-129	101	20	seem	seem	VERB
emaj-129	101	21	to	to	PART
emaj-129	101	22	have	have	VERB
emaj-129	101	23	more	more	ADJ
emaj-129	101	24	reasons	reason	NOUN
emaj-129	101	25	for	for	ADP
emaj-129	101	26	making	make	VERB
emaj-129	101	27	money	money	NOUN
emaj-129	101	28	as	as	ADV
emaj-129	101	29	well	well	ADV
emaj-129	101	30	as	as	ADP
emaj-129	101	31	guaranteeing	guarantee	VERB
emaj-129	101	32	their	their	PRON
emaj-129	101	33	future	future	NOUN
emaj-129	101	34	.	.	PUNCT
emaj-129	102	1	figure	figure	VERB
emaj-129	102	2	4	4	NUM
emaj-129	102	3	.	.	PUNCT
emaj-129	102	4	position	position	NOUN
emaj-129	102	5	of	of	ADP
emaj-129	102	6	perpetrator	perpetrator	NOUN
emaj-129	102	7	resource	resource	NOUN
emaj-129	102	8	:	:	PUNCT
emaj-129	102	9	acfe	acfe	NOUN
emaj-129	102	10	,	,	PUNCT
emaj-129	102	11	report	report	VERB
emaj-129	102	12	to	to	ADP
emaj-129	102	13	the	the	DET
emaj-129	102	14	nations	nation	NOUN
emaj-129	102	15	,	,	PUNCT
emaj-129	102	16	2014	2014	NUM
emaj-129	102	17	the	the	DET
emaj-129	102	18	frequency	frequency	NOUN
emaj-129	102	19	of	of	ADP
emaj-129	102	20	fraud	fraud	NOUN
emaj-129	102	21	performed	perform	VERB
emaj-129	102	22	in	in	ADP
emaj-129	102	23	business	business	NOUN
emaj-129	102	24	also	also	ADV
emaj-129	102	25	varies	vary	VERB
emaj-129	102	26	according	accord	VERB
emaj-129	102	27	to	to	ADP
emaj-129	102	28	positions	position	NOUN
emaj-129	102	29	.	.	PUNCT
emaj-129	103	1	as	as	SCONJ
emaj-129	103	2	it	it	PRON
emaj-129	103	3	can	can	AUX
emaj-129	103	4	be	be	AUX
emaj-129	103	5	seen	see	VERB
emaj-129	103	6	from	from	ADP
emaj-129	103	7	the	the	DET
emaj-129	103	8	figure	figure	NOUN
emaj-129	103	9	above	above	ADV
emaj-129	103	10	,	,	PUNCT
emaj-129	103	11	fraud	fraud	NOUN
emaj-129	103	12	is	be	AUX
emaj-129	103	13	mostly	mostly	ADV
emaj-129	103	14	committed	commit	VERB
emaj-129	103	15	by	by	ADP
emaj-129	103	16	employees	employee	NOUN
emaj-129	103	17	.	.	PUNCT
emaj-129	104	1	they	they	PRON
emaj-129	104	2	are	be	AUX
emaj-129	104	3	followed	follow	VERB
emaj-129	104	4	by	by	ADP
emaj-129	104	5	managers	manager	NOUN
emaj-129	104	6	and	and	CCONJ
emaj-129	104	7	executives	executive	NOUN
emaj-129	104	8	.	.	PUNCT
emaj-129	105	1	the	the	DET
emaj-129	105	2	most	most	ADV
emaj-129	105	3	common	common	ADJ
emaj-129	105	4	reason	reason	NOUN
emaj-129	105	5	for	for	ADP
emaj-129	105	6	this	this	PRON
emaj-129	105	7	is	be	AUX
emaj-129	105	8	the	the	DET
emaj-129	105	9	fact	fact	NOUN
emaj-129	105	10	that	that	SCONJ
emaj-129	105	11	,	,	PUNCT
emaj-129	105	12	employees	employee	NOUN
emaj-129	105	13	are	be	AUX
emaj-129	105	14	authorized	authorize	VERB
emaj-129	105	15	to	to	PART
emaj-129	105	16	access	access	VERB
emaj-129	105	17	funds	fund	NOUN
emaj-129	105	18	and	and	CCONJ
emaj-129	105	19	assets	asset	NOUN
emaj-129	105	20	.	.	PUNCT
emaj-129	106	1	these	these	DET
emaj-129	106	2	personnel	personnel	NOUN
emaj-129	106	3	,	,	PUNCT
emaj-129	106	4	who	who	PRON
emaj-129	106	5	are	be	AUX
emaj-129	106	6	trusted	trust	VERB
emaj-129	106	7	because	because	SCONJ
emaj-129	106	8	of	of	ADP
emaj-129	106	9	their	their	PRON
emaj-129	106	10	long	long	ADJ
emaj-129	106	11	working	working	NOUN
emaj-129	106	12	periods	period	NOUN
emaj-129	106	13	and	and	CCONJ
emaj-129	106	14	positions	position	NOUN
emaj-129	106	15	in	in	ADP
emaj-129	106	16	the	the	DET
emaj-129	106	17	firm	firm	NOUN
emaj-129	106	18	,	,	PUNCT
emaj-129	106	19	are	be	AUX
emaj-129	106	20	sometimes	sometimes	ADV
emaj-129	106	21	kept	keep	VERB
emaj-129	106	22	away	away	ADV
emaj-129	106	23	from	from	ADP
emaj-129	106	24	the	the	DET
emaj-129	106	25	control	control	NOUN
emaj-129	106	26	mechanism	mechanism	NOUN
emaj-129	106	27	and	and	CCONJ
emaj-129	106	28	commit	commit	VERB
emaj-129	106	29	fraud	fraud	NOUN
emaj-129	106	30	by	by	ADP
emaj-129	106	31	abusing	abuse	VERB
emaj-129	106	32	this	this	DET
emaj-129	106	33	confidence	confidence	NOUN
emaj-129	106	34	(	(	PUNCT
emaj-129	106	35	anuk	anuk	NOUN
emaj-129	106	36	,	,	PUNCT
emaj-129	106	37	2015	2015	NUM
emaj-129	106	38	)	)	PUNCT
emaj-129	106	39	.	.	PUNCT
emaj-129	107	1	furthermore	furthermore	ADV
emaj-129	107	2	,	,	PUNCT
emaj-129	107	3	it	it	PRON
emaj-129	107	4	can	can	AUX
emaj-129	107	5	be	be	AUX
emaj-129	107	6	commented	comment	VERB
emaj-129	107	7	that	that	SCONJ
emaj-129	107	8	employees	employee	NOUN
emaj-129	107	9	are	be	AUX
emaj-129	107	10	paid	pay	VERB
emaj-129	107	11	lower	lower	ADV
emaj-129	107	12	compared	compare	VERB
emaj-129	107	13	to	to	ADP
emaj-129	107	14	managers	manager	NOUN
emaj-129	107	15	and	and	CCONJ
emaj-129	107	16	executives	executive	NOUN
emaj-129	107	17	,	,	PUNCT
emaj-129	107	18	so	so	SCONJ
emaj-129	107	19	they	they	PRON
emaj-129	107	20	sometimes	sometimes	ADV
emaj-129	107	21	do	do	AUX
emaj-129	107	22	n’t	not	PART
emaj-129	107	23	have	have	VERB
emaj-129	107	24	much	much	ADJ
emaj-129	107	25	to	to	PART
emaj-129	107	26	lose	lose	VERB
emaj-129	107	27	.	.	PUNCT
emaj-129	108	1	on	on	ADP
emaj-129	108	2	the	the	DET
emaj-129	108	3	other	other	ADJ
emaj-129	108	4	hand	hand	NOUN
emaj-129	108	5	,	,	PUNCT
emaj-129	108	6	a	a	DET
emaj-129	108	7	manager	manager	NOUN
emaj-129	108	8	or	or	CCONJ
emaj-129	108	9	executive	executive	NOUN
emaj-129	108	10	generally	generally	ADV
emaj-129	108	11	has	have	VERB
emaj-129	108	12	many	many	ADJ
emaj-129	108	13	things	thing	NOUN
emaj-129	108	14	to	to	PART
emaj-129	108	15	lose	lose	VERB
emaj-129	108	16	,	,	PUNCT
emaj-129	108	17	which	which	PRON
emaj-129	108	18	definitely	definitely	ADV
emaj-129	108	19	keeps	keep	VERB
emaj-129	108	20	him	he	PRON
emaj-129	108	21	away	away	ADV
emaj-129	108	22	from	from	ADP
emaj-129	108	23	committing	commit	VERB
emaj-129	108	24	fraud	fraud	NOUN
emaj-129	108	25	.	.	PUNCT
emaj-129	109	1	figure	figure	NOUN
emaj-129	109	2	5	5	NUM
emaj-129	109	3	.	.	PUNCT
emaj-129	109	4	tenure	tenure	NOUN
emaj-129	109	5	of	of	ADP
emaj-129	109	6	perpetrator	perpetrator	NOUN
emaj-129	109	7	resource	resource	NOUN
emaj-129	109	8	:	:	PUNCT
emaj-129	109	9	acfe	acfe	NOUN
emaj-129	109	10	,	,	PUNCT
emaj-129	109	11	report	report	VERB
emaj-129	109	12	to	to	ADP
emaj-129	109	13	the	the	DET
emaj-129	109	14	nations	nation	NOUN
emaj-129	109	15	,	,	PUNCT
emaj-129	109	16	2014	2014	NUM
emaj-129	109	17	2012	2012	NUM
emaj-129	109	18	2016	2016	NUM
emaj-129	109	19	65	65	NUM
emaj-129	109	20	%	%	NOUN
emaj-129	109	21	66,80	66,80	NUM
emaj-129	109	22	%	%	NOUN
emaj-129	109	23	69	69	NUM
emaj-129	109	24	%	%	NOUN
emaj-129	109	25	35	35	NUM
emaj-129	109	26	%	%	NOUN
emaj-129	109	27	33,20	33,20	NUM
emaj-129	109	28	%	%	NOUN
emaj-129	109	29	31	31	NUM
emaj-129	109	30	%	%	NOUN
emaj-129	109	31	gender	gender	NOUN
emaj-129	109	32	distribution	distribution	NOUN
emaj-129	109	33	perpetrator	perpetrator	NOUN
emaj-129	109	34	male	male	ADJ
emaj-129	109	35	female	female	ADJ
emaj-129	109	36	<	<	NOUN
emaj-129	109	37	26	26	NUM
emaj-129	109	38	2630	2630	NUM
emaj-129	109	39	3135	3135	NUM
emaj-129	109	40	3640	3640	NUM
emaj-129	109	41	4145	4145	NUM
emaj-129	109	42	4650	4650	NUM
emaj-129	109	43	2010	2010	NUM
emaj-129	109	44	5,20	5,20	NUM
emaj-129	109	45	%	%	NOUN
emaj-129	109	46	9,60	9,60	NUM
emaj-129	109	47	%	%	NOUN
emaj-129	110	1	16,10	16,10	NUM
emaj-129	110	2	19,30	19,30	NUM
emaj-129	110	3	19,30	19,30	NUM
emaj-129	110	4	13,70	13,70	NUM
emaj-129	110	5	2012	2012	NUM
emaj-129	110	6	5,80	5,80	NUM
emaj-129	110	7	%	%	NOUN
emaj-129	110	8	9,80	9,80	NUM
emaj-129	110	9	%	%	NOUN
emaj-129	110	10	16,10	16,10	NUM
emaj-129	110	11	18	18	NUM
emaj-129	110	12	%	%	NOUN
emaj-129	110	13	19,60	19,60	NUM
emaj-129	110	14	13,50	13,50	NUM
emaj-129	110	15	2014	2014	NUM
emaj-129	110	16	3,90	3,90	NUM
emaj-129	110	17	%	%	NOUN
emaj-129	110	18	11,30	11,30	PROPN
emaj-129	110	19	15,90	15,90	NUM
emaj-129	110	20	17,60	17,60	NUM
emaj-129	110	21	18,10	18,10	NUM
emaj-129	110	22	14,60	14,60	NUM
emaj-129	110	23	0,00	0,00	NUM
emaj-129	110	24	%	%	NOUN
emaj-129	110	25	5,00	5,00	NUM
emaj-129	110	26	%	%	NOUN
emaj-129	110	27	10,00	10,00	NUM
emaj-129	110	28	%	%	NOUN
emaj-129	110	29	15,00	15,00	NUM
emaj-129	110	30	%	%	NOUN
emaj-129	110	31	20,00	20,00	NUM
emaj-129	110	32	%	%	NOUN
emaj-129	110	33	25,00	25,00	NUM
emaj-129	110	34	%	%	NOUN
emaj-129	110	35	age	age	NOUN
emaj-129	110	36	of	of	ADP
emaj-129	110	37	perpetrator	perpetrator	NOUN
emaj-129	110	38	0	0	NUM
emaj-129	110	39	%	%	NOUN
emaj-129	110	40	16,90	16,90	NUM
emaj-129	110	41	%	%	NOUN
emaj-129	110	42	41	41	NUM
emaj-129	110	43	%	%	NOUN
emaj-129	110	44	42,10	42,10	NOUN
emaj-129	110	45	%	%	NOUN
emaj-129	110	46	3,20	3,20	NUM
emaj-129	110	47	%	%	NOUN
emaj-129	110	48	17,60	17,60	NUM
emaj-129	110	49	%	%	NOUN
emaj-129	110	50	37,50	37,50	NUM
emaj-129	110	51	%	%	NOUN
emaj-129	110	52	41,60	41,60	NUM
emaj-129	110	53	%	%	NOUN
emaj-129	110	54	3,20	3,20	NUM
emaj-129	110	55	%	%	NOUN
emaj-129	110	56	18,60	18,60	NUM
emaj-129	110	57	%	%	NOUN
emaj-129	110	58	36,20	36,20	NUM
emaj-129	110	59	%	%	NOUN
emaj-129	110	60	42	42	NUM
emaj-129	110	61	%	%	NOUN
emaj-129	110	62	other	other	ADJ
emaj-129	110	63	executive	executive	ADJ
emaj-129	110	64	manager	manager	NOUN
emaj-129	110	65	employee	employee	NOUN
emaj-129	110	66	position	position	NOUN
emaj-129	110	67	of	of	ADP
emaj-129	110	68	perpetrator	perpetrator	NOUN
emaj-129	110	69	2014	2014	NUM
emaj-129	110	70	2012	2012	NUM
emaj-129	110	71	2010	2010	NUM
emaj-129	110	72	less	less	ADJ
emaj-129	110	73	than	than	ADP
emaj-129	110	74	1	1	NUM
emaj-129	110	75	year	year	NOUN
emaj-129	110	76	1	1	NUM
emaj-129	110	77	-	-	SYM
emaj-129	110	78	5	5	NUM
emaj-129	110	79	years	year	NOUN
emaj-129	110	80	6	6	NUM
emaj-129	110	81	-	-	SYM
emaj-129	110	82	10	10	NUM
emaj-129	110	83	years	year	NOUN
emaj-129	110	84	more	more	ADJ
emaj-129	110	85	than	than	ADP
emaj-129	110	86	10	10	NUM
emaj-129	110	87	years	year	NOUN
emaj-129	110	88	2010	2010	NUM
emaj-129	110	89	5,70	5,70	NUM
emaj-129	110	90	%	%	NOUN
emaj-129	110	91	45,70	45,70	NUM
emaj-129	110	92	%	%	NOUN
emaj-129	110	93	23,20	23,20	NUM
emaj-129	110	94	%	%	NOUN
emaj-129	110	95	25,40	25,40	NUM
emaj-129	110	96	%	%	NOUN
emaj-129	110	97	2012	2012	NUM
emaj-129	110	98	5,90	5,90	NUM
emaj-129	110	99	%	%	NOUN
emaj-129	110	100	41,50	41,50	NUM
emaj-129	110	101	%	%	NOUN
emaj-129	110	102	27,20	27,20	NUM
emaj-129	110	103	%	%	NOUN
emaj-129	110	104	25,30	25,30	NUM
emaj-129	110	105	%	%	NOUN
emaj-129	110	106	2014	2014	NUM
emaj-129	110	107	6,80	6,80	NOUN
emaj-129	110	108	%	%	NOUN
emaj-129	110	109	40,70	40,70	NUM
emaj-129	110	110	%	%	NOUN
emaj-129	110	111	27,30	27,30	NUM
emaj-129	110	112	%	%	NOUN
emaj-129	110	113	25,20	25,20	NUM
emaj-129	110	114	%	%	NOUN
emaj-129	110	115	0,00	0,00	NUM
emaj-129	110	116	%	%	NOUN
emaj-129	110	117	5,00	5,00	NUM
emaj-129	110	118	%	%	NOUN
emaj-129	110	119	10,00	10,00	NUM
emaj-129	110	120	%	%	NOUN
emaj-129	110	121	15,00	15,00	NUM
emaj-129	110	122	%	%	NOUN
emaj-129	110	123	20,00	20,00	NUM
emaj-129	110	124	%	%	NOUN
emaj-129	110	125	25,00	25,00	NUM
emaj-129	110	126	%	%	NOUN
emaj-129	110	127	30,00	30,00	NUM
emaj-129	110	128	%	%	NOUN
emaj-129	110	129	35,00	35,00	NUM
emaj-129	110	130	%	%	NOUN
emaj-129	110	131	40,00	40,00	NOUN
emaj-129	110	132	%	%	NOUN
emaj-129	110	133	45,00	45,00	NUM
emaj-129	110	134	%	%	NOUN
emaj-129	110	135	50,00	50,00	NUM
emaj-129	110	136	%	%	NOUN
emaj-129	110	137	tenure	tenure	NOUN
emaj-129	110	138	of	of	ADP
emaj-129	110	139	perpetrator	perpetrator	NOUN
emaj-129	110	140	volume	volume	NOUN
emaj-129	110	141	7	7	NUM
emaj-129	110	142	no	no	DET
emaj-129	110	143	1	1	NUM
emaj-129	110	144	(	(	PUNCT
emaj-129	110	145	2017	2017	NUM
emaj-129	110	146	)	)	PUNCT
emaj-129	110	147	|	|	ADV
emaj-129	110	148	issn	issn	VERB
emaj-129	110	149	2158	2158	NUM
emaj-129	110	150	-	-	SYM
emaj-129	110	151	8708	8708	NUM
emaj-129	110	152	(	(	PUNCT
emaj-129	110	153	online	online	NOUN
emaj-129	110	154	)	)	PUNCT
emaj-129	110	155	|	|	ADV
emaj-129	110	156	doi	doi	X
emaj-129	110	157	10.5195	10.5195	NUM
emaj-129	110	158	/	/	SYM
emaj-129	110	159	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	110	160	|	|	NOUN
emaj-129	110	161	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	110	162	semanur	semanur	NOUN
emaj-129	110	163	adalı	adalı	NOUN
emaj-129	110	164	,	,	PUNCT
emaj-129	110	165	cevdet	cevdet	NOUN
emaj-129	110	166	kızıl	kızıl	NOUN
emaj-129	110	167	emerging	emerge	VERB
emaj-129	110	168	markets	market	NOUN
emaj-129	110	169	journal	journal	NOUN
emaj-129	110	170	|	|	ADV
emaj-129	110	171	p	p	NOUN
emaj-129	110	172	a	a	DET
emaj-129	110	173	g	g	NOUN
emaj-129	110	174	e	e	NOUN
emaj-129	110	175	|56	|56	NUM
emaj-129	110	176	according	accord	VERB
emaj-129	110	177	the	the	DET
emaj-129	110	178	results	result	NOUN
emaj-129	110	179	of	of	ADP
emaj-129	110	180	fraud	fraud	NOUN
emaj-129	110	181	report	report	NOUN
emaj-129	110	182	which	which	PRON
emaj-129	110	183	was	be	AUX
emaj-129	110	184	published	publish	VERB
emaj-129	110	185	by	by	ADP
emaj-129	110	186	acfe	acfe	NOUN
emaj-129	110	187	in	in	ADP
emaj-129	110	188	2014	2014	NUM
emaj-129	110	189	,	,	PUNCT
emaj-129	110	190	the	the	DET
emaj-129	110	191	highest	high	ADJ
emaj-129	110	192	rate	rate	NOUN
emaj-129	110	193	of	of	ADP
emaj-129	110	194	fraud	fraud	NOUN
emaj-129	110	195	is	be	AUX
emaj-129	110	196	observed	observe	VERB
emaj-129	110	197	for	for	ADP
emaj-129	110	198	1	1	NUM
emaj-129	110	199	-	-	SYM
emaj-129	110	200	5	5	NUM
emaj-129	110	201	years	year	NOUN
emaj-129	110	202	of	of	ADP
emaj-129	110	203	experience	experience	NOUN
emaj-129	110	204	(	(	PUNCT
emaj-129	110	205	tenure	tenure	NOUN
emaj-129	110	206	)	)	PUNCT
emaj-129	110	207	.	.	PUNCT
emaj-129	111	1	the	the	DET
emaj-129	111	2	rate	rate	NOUN
emaj-129	111	3	of	of	ADP
emaj-129	111	4	fraud	fraud	NOUN
emaj-129	111	5	is	be	AUX
emaj-129	111	6	lower	low	ADJ
emaj-129	111	7	for	for	ADP
emaj-129	111	8	6	6	NUM
emaj-129	111	9	-	-	SYM
emaj-129	111	10	10	10	NUM
emaj-129	111	11	years	year	NOUN
emaj-129	111	12	and	and	CCONJ
emaj-129	111	13	more	more	ADJ
emaj-129	111	14	than	than	ADP
emaj-129	111	15	10	10	NUM
emaj-129	111	16	years	year	NOUN
emaj-129	111	17	’	'	PUNCT
emaj-129	111	18	experience	experience	NOUN
emaj-129	111	19	(	(	PUNCT
emaj-129	111	20	tenure	tenure	NOUN
emaj-129	111	21	)	)	PUNCT
emaj-129	111	22	.	.	PUNCT
emaj-129	112	1	figure	figure	VERB
emaj-129	112	2	6	6	NUM
emaj-129	112	3	.	.	PUNCT
emaj-129	112	4	frequency	frequency	NOUN
emaj-129	112	5	of	of	ADP
emaj-129	112	6	schemes	scheme	NOUN
emaj-129	112	7	based	base	VERB
emaj-129	112	8	on	on	ADP
emaj-129	112	9	perpetrator	perpetrator	NOUN
emaj-129	112	10	's	's	PART
emaj-129	112	11	department	department	NOUN
emaj-129	112	12	resource	resource	NOUN
emaj-129	112	13	:	:	PUNCT
emaj-129	112	14	acfe	acfe	NOUN
emaj-129	112	15	,	,	PUNCT
emaj-129	112	16	report	report	VERB
emaj-129	112	17	to	to	ADP
emaj-129	112	18	the	the	DET
emaj-129	112	19	nations	nation	NOUN
emaj-129	112	20	,	,	PUNCT
emaj-129	112	21	2014	2014	NUM
emaj-129	112	22	when	when	SCONJ
emaj-129	112	23	the	the	DET
emaj-129	112	24	table	table	NOUN
emaj-129	112	25	above	above	ADV
emaj-129	112	26	is	be	AUX
emaj-129	112	27	examined	examine	VERB
emaj-129	112	28	,	,	PUNCT
emaj-129	112	29	it	it	PRON
emaj-129	112	30	can	can	AUX
emaj-129	112	31	be	be	AUX
emaj-129	112	32	observed	observe	VERB
emaj-129	112	33	that	that	SCONJ
emaj-129	112	34	accounting	accounting	NOUN
emaj-129	112	35	department	department	PROPN
emaj-129	112	36	has	have	VERB
emaj-129	112	37	the	the	DET
emaj-129	112	38	highest	high	ADJ
emaj-129	112	39	rate	rate	NOUN
emaj-129	112	40	for	for	ADP
emaj-129	112	41	frauds	fraud	NOUN
emaj-129	112	42	in	in	ADP
emaj-129	112	43	2014	2014	NUM
emaj-129	112	44	,	,	PUNCT
emaj-129	112	45	which	which	PRON
emaj-129	112	46	is	be	AUX
emaj-129	112	47	then	then	ADV
emaj-129	112	48	followed	follow	VERB
emaj-129	112	49	by	by	ADP
emaj-129	112	50	the	the	DET
emaj-129	112	51	operations	operation	NOUN
emaj-129	112	52	department	department	NOUN
emaj-129	112	53	.	.	PUNCT
emaj-129	113	1	on	on	ADP
emaj-129	113	2	the	the	DET
emaj-129	113	3	other	other	ADJ
emaj-129	113	4	hand	hand	NOUN
emaj-129	113	5	,	,	PUNCT
emaj-129	113	6	finance	finance	NOUN
emaj-129	113	7	department	department	NOUN
emaj-129	113	8	is	be	AUX
emaj-129	113	9	subject	subject	ADJ
emaj-129	113	10	to	to	ADP
emaj-129	113	11	lower	low	ADJ
emaj-129	113	12	rates	rate	NOUN
emaj-129	113	13	of	of	ADP
emaj-129	113	14	fraud	fraud	NOUN
emaj-129	113	15	.	.	PUNCT
emaj-129	114	1	also	also	ADV
emaj-129	114	2	,	,	PUNCT
emaj-129	114	3	corruption	corruption	NOUN
emaj-129	114	4	is	be	AUX
emaj-129	114	5	indicated	indicate	VERB
emaj-129	114	6	as	as	ADP
emaj-129	114	7	most	most	ADV
emaj-129	114	8	risky	risky	ADJ
emaj-129	114	9	in	in	ADP
emaj-129	114	10	terms	term	NOUN
emaj-129	114	11	of	of	ADP
emaj-129	114	12	fraud	fraud	NOUN
emaj-129	114	13	format	format	NOUN
emaj-129	114	14	.	.	PUNCT
emaj-129	115	1	the	the	DET
emaj-129	115	2	second	second	ADJ
emaj-129	115	3	part	part	NOUN
emaj-129	115	4	of	of	ADP
emaj-129	115	5	this	this	DET
emaj-129	115	6	study	study	NOUN
emaj-129	115	7	continues	continue	VERB
emaj-129	115	8	with	with	ADP
emaj-129	115	9	literature	literature	PROPN
emaj-129	115	10	review	review	PROPN
emaj-129	115	11	.	.	PUNCT
emaj-129	116	1	third	third	ADJ
emaj-129	116	2	section	section	NOUN
emaj-129	116	3	includes	include	VERB
emaj-129	116	4	data	datum	NOUN
emaj-129	116	5	and	and	CCONJ
emaj-129	116	6	methodology	methodology	NOUN
emaj-129	116	7	of	of	ADP
emaj-129	116	8	research	research	NOUN
emaj-129	116	9	.	.	PUNCT
emaj-129	117	1	fourth	fourth	ADJ
emaj-129	117	2	section	section	NOUN
emaj-129	117	3	is	be	AUX
emaj-129	117	4	the	the	DET
emaj-129	117	5	conclusion	conclusion	NOUN
emaj-129	117	6	,	,	PUNCT
emaj-129	117	7	which	which	PRON
emaj-129	117	8	discusses	discuss	VERB
emaj-129	117	9	results	result	NOUN
emaj-129	117	10	and	and	CCONJ
emaj-129	117	11	recommendations	recommendation	NOUN
emaj-129	117	12	for	for	ADP
emaj-129	117	13	future	future	ADJ
emaj-129	117	14	research	research	NOUN
emaj-129	117	15	.	.	PUNCT
emaj-129	118	1	2	2	X
emaj-129	118	2	.	.	X
emaj-129	118	3	literature	literature	NOUN
emaj-129	118	4	review	review	VERB
emaj-129	118	5	a	a	DET
emaj-129	118	6	research	research	NOUN
emaj-129	118	7	was	be	AUX
emaj-129	118	8	run	run	VERB
emaj-129	118	9	by	by	ADP
emaj-129	118	10	köpri	köpri	ADJ
emaj-129	118	11	,	,	PUNCT
emaj-129	118	12	civan	civan	NOUN
emaj-129	118	13	and	and	CCONJ
emaj-129	118	14	kara	kara	NOUN
emaj-129	118	15	in	in	ADP
emaj-129	118	16	2016	2016	NUM
emaj-129	118	17	,	,	PUNCT
emaj-129	118	18	which	which	PRON
emaj-129	118	19	examined	examine	VERB
emaj-129	118	20	fraud	fraud	NOUN
emaj-129	118	21	risk	risk	NOUN
emaj-129	118	22	on	on	ADP
emaj-129	118	23	financial	financial	ADJ
emaj-129	118	24	statements	statement	NOUN
emaj-129	118	25	.	.	PUNCT
emaj-129	119	1	their	their	PRON
emaj-129	119	2	research	research	NOUN
emaj-129	119	3	investigated	investigate	VERB
emaj-129	119	4	firms	firm	NOUN
emaj-129	119	5	that	that	PRON
emaj-129	119	6	were	be	AUX
emaj-129	119	7	traded	trade	VERB
emaj-129	119	8	in	in	ADP
emaj-129	119	9	borsa	borsa	PROPN
emaj-129	119	10	istanbul	istanbul	PROPN
emaj-129	119	11	(	(	PUNCT
emaj-129	119	12	bist	bist	PROPN
emaj-129	119	13	)	)	PUNCT
emaj-129	119	14	istanbul	istanbul	PROPN
emaj-129	119	15	stock	stock	PROPN
emaj-129	119	16	exchange	exchange	PROPN
emaj-129	119	17	.	.	PUNCT
emaj-129	120	1	factors	factor	NOUN
emaj-129	120	2	determining	determine	VERB
emaj-129	120	3	the	the	DET
emaj-129	120	4	fraud	fraud	NOUN
emaj-129	120	5	risk	risk	NOUN
emaj-129	120	6	were	be	AUX
emaj-129	120	7	revealed	reveal	VERB
emaj-129	120	8	.	.	PUNCT
emaj-129	121	1	categorical	categorical	ADJ
emaj-129	121	2	dependent	dependent	ADJ
emaj-129	121	3	variable	variable	NOUN
emaj-129	121	4	was	be	AUX
emaj-129	121	5	created	create	VERB
emaj-129	121	6	by	by	ADP
emaj-129	121	7	coding	code	VERB
emaj-129	121	8	firms	firm	NOUN
emaj-129	121	9	that	that	PRON
emaj-129	121	10	carry	carry	VERB
emaj-129	121	11	the	the	DET
emaj-129	121	12	risk	risk	NOUN
emaj-129	121	13	of	of	ADP
emaj-129	121	14	ailing	ailing	NOUN
emaj-129	121	15	and	and	CCONJ
emaj-129	121	16	firms	firm	NOUN
emaj-129	121	17	which	which	PRON
emaj-129	121	18	do	do	AUX
emaj-129	121	19	not	not	PART
emaj-129	121	20	carry	carry	VERB
emaj-129	121	21	the	the	DET
emaj-129	121	22	risk	risk	NOUN
emaj-129	121	23	of	of	ADP
emaj-129	121	24	fraud	fraud	NOUN
emaj-129	121	25	.	.	PUNCT
emaj-129	122	1	a	a	DET
emaj-129	122	2	data	data	NOUN
emaj-129	122	3	set	set	VERB
emaj-129	122	4	was	be	AUX
emaj-129	122	5	created	create	VERB
emaj-129	122	6	with	with	ADP
emaj-129	122	7	10	10	NUM
emaj-129	122	8	independent	independent	ADJ
emaj-129	122	9	variables	variable	NOUN
emaj-129	122	10	selected	select	VERB
emaj-129	122	11	from	from	ADP
emaj-129	122	12	the	the	DET
emaj-129	122	13	literature	literature	NOUN
emaj-129	122	14	.	.	PUNCT
emaj-129	123	1	according	accord	VERB
emaj-129	123	2	to	to	ADP
emaj-129	123	3	the	the	DET
emaj-129	123	4	results	result	NOUN
emaj-129	123	5	of	of	ADP
emaj-129	123	6	the	the	DET
emaj-129	123	7	analysis	analysis	NOUN
emaj-129	123	8	,	,	PUNCT
emaj-129	123	9	differences	difference	NOUN
emaj-129	123	10	among	among	ADP
emaj-129	123	11	groups	group	NOUN
emaj-129	123	12	were	be	AUX
emaj-129	123	13	observed	observe	VERB
emaj-129	123	14	in	in	ADP
emaj-129	123	15	which	which	PRON
emaj-129	123	16	the	the	DET
emaj-129	123	17	variables	variable	NOUN
emaj-129	123	18	did	do	AUX
emaj-129	123	19	not	not	PART
emaj-129	123	20	show	show	VERB
emaj-129	123	21	normal	normal	ADJ
emaj-129	123	22	distribution	distribution	NOUN
emaj-129	123	23	.	.	PUNCT
emaj-129	124	1	it	it	PRON
emaj-129	124	2	has	have	AUX
emaj-129	124	3	been	be	AUX
emaj-129	124	4	found	find	VERB
emaj-129	124	5	that	that	SCONJ
emaj-129	124	6	,	,	PUNCT
emaj-129	124	7	all	all	DET
emaj-129	124	8	the	the	DET
emaj-129	124	9	variables	variable	NOUN
emaj-129	124	10	are	be	AUX
emaj-129	124	11	different	different	ADJ
emaj-129	124	12	among	among	ADP
emaj-129	124	13	groups	group	NOUN
emaj-129	124	14	that	that	PRON
emaj-129	124	15	carry	carry	VERB
emaj-129	124	16	the	the	DET
emaj-129	124	17	cheating	cheat	VERB
emaj-129	124	18	risk	risk	NOUN
emaj-129	124	19	and	and	CCONJ
emaj-129	124	20	which	which	PRON
emaj-129	124	21	do	do	AUX
emaj-129	124	22	not	not	PART
emaj-129	124	23	carry	carry	VERB
emaj-129	124	24	the	the	DET
emaj-129	124	25	cheating	cheat	VERB
emaj-129	124	26	risk	risk	NOUN
emaj-129	124	27	.	.	PUNCT
emaj-129	125	1	a	a	DET
emaj-129	125	2	statistically	statistically	ADV
emaj-129	125	3	significant	significant	ADJ
emaj-129	125	4	relationship	relationship	NOUN
emaj-129	125	5	was	be	AUX
emaj-129	125	6	found	find	VERB
emaj-129	125	7	among	among	ADP
emaj-129	125	8	turnover	turnover	NOUN
emaj-129	125	9	rate	rate	NOUN
emaj-129	125	10	,	,	PUNCT
emaj-129	125	11	financial	financial	ADJ
emaj-129	125	12	leverage	leverage	NOUN
emaj-129	125	13	ratio	ratio	NOUN
emaj-129	125	14	,	,	PUNCT
emaj-129	125	15	gross	gross	ADJ
emaj-129	125	16	profit	profit	NOUN
emaj-129	125	17	margin	margin	NOUN
emaj-129	125	18	,	,	PUNCT
emaj-129	125	19	firm	firm	ADJ
emaj-129	125	20	size	size	NOUN
emaj-129	125	21	,	,	PUNCT
emaj-129	125	22	trading	trading	NOUN
emaj-129	125	23	period	period	NOUN
emaj-129	125	24	and	and	CCONJ
emaj-129	125	25	fraud	fraud	VERB
emaj-129	125	26	risk	risk	NOUN
emaj-129	125	27	variables	variable	NOUN
emaj-129	125	28	.	.	PUNCT
emaj-129	126	1	on	on	ADP
emaj-129	126	2	the	the	DET
emaj-129	126	3	other	other	ADJ
emaj-129	126	4	hand	hand	NOUN
emaj-129	126	5	,	,	PUNCT
emaj-129	126	6	there	there	PRON
emaj-129	126	7	was	be	VERB
emaj-129	126	8	a	a	DET
emaj-129	126	9	negative	negative	ADJ
emaj-129	126	10	relationship	relationship	NOUN
emaj-129	126	11	between	between	ADP
emaj-129	126	12	the	the	DET
emaj-129	126	13	big	big	ADJ
emaj-129	126	14	four	four	NUM
emaj-129	126	15	(	(	PUNCT
emaj-129	126	16	big	big	ADJ
emaj-129	126	17	4	4	NUM
emaj-129	126	18	)	)	PUNCT
emaj-129	126	19	audit	audit	NOUN
emaj-129	126	20	firms	firm	NOUN
emaj-129	126	21	and	and	CCONJ
emaj-129	126	22	risk	risk	NOUN
emaj-129	126	23	of	of	ADP
emaj-129	126	24	fraud	fraud	NOUN
emaj-129	126	25	(	(	PUNCT
emaj-129	126	26	köpri	köpri	ADJ
emaj-129	126	27	,	,	PUNCT
emaj-129	126	28	civan	civan	NOUN
emaj-129	126	29	,	,	PUNCT
emaj-129	126	30	&	&	CCONJ
emaj-129	126	31	kara	kara	PROPN
emaj-129	126	32	,	,	PUNCT
emaj-129	126	33	2016	2016	NUM
emaj-129	126	34	)	)	PUNCT
emaj-129	126	35	.	.	PUNCT
emaj-129	127	1	another	another	DET
emaj-129	127	2	research	research	NOUN
emaj-129	127	3	was	be	AUX
emaj-129	127	4	run	run	VERB
emaj-129	127	5	by	by	ADP
emaj-129	127	6	özcan	özcan	NOUN
emaj-129	127	7	in	in	ADP
emaj-129	127	8	2016	2016	NUM
emaj-129	127	9	.	.	PUNCT
emaj-129	128	1	the	the	DET
emaj-129	128	2	study	study	NOUN
emaj-129	128	3	which	which	PRON
emaj-129	128	4	is	be	AUX
emaj-129	128	5	about	about	ADP
emaj-129	128	6	firm	firm	ADJ
emaj-129	128	7	characteristics	characteristic	NOUN
emaj-129	128	8	and	and	CCONJ
emaj-129	128	9	accounting	accounting	NOUN
emaj-129	128	10	frauds	fraud	NOUN
emaj-129	128	11	reveal	reveal	VERB
emaj-129	128	12	variables	variable	NOUN
emaj-129	128	13	such	such	ADJ
emaj-129	128	14	as	as	ADP
emaj-129	128	15	assets	asset	NOUN
emaj-129	128	16	,	,	PUNCT
emaj-129	128	17	current	current	ADJ
emaj-129	128	18	ratio	ratio	NOUN
emaj-129	128	19	,	,	PUNCT
emaj-129	128	20	working	work	VERB
emaj-129	128	21	capital	capital	NOUN
emaj-129	128	22	to	to	ADP
emaj-129	128	23	total	total	ADJ
emaj-129	128	24	assets	asset	NOUN
emaj-129	128	25	,	,	PUNCT
emaj-129	128	26	return	return	VERB
emaj-129	128	27	on	on	ADP
emaj-129	128	28	assets	asset	NOUN
emaj-129	128	29	,	,	PUNCT
emaj-129	128	30	return	return	VERB
emaj-129	128	31	on	on	ADP
emaj-129	128	32	equity	equity	NOUN
emaj-129	128	33	,	,	PUNCT
emaj-129	128	34	profit	profit	NOUN
emaj-129	128	35	margin	margin	NOUN
emaj-129	128	36	,	,	PUNCT
emaj-129	128	37	debt	debt	NOUN
emaj-129	128	38	to	to	ADP
emaj-129	128	39	equity	equity	NOUN
emaj-129	128	40	,	,	PUNCT
emaj-129	128	41	accounts	account	VERB
emaj-129	128	42	receivable	receivable	ADJ
emaj-129	128	43	turnover	turnover	NOUN
emaj-129	128	44	,	,	PUNCT
emaj-129	128	45	inventory	inventory	NOUN
emaj-129	128	46	turnover	turnover	NOUN
emaj-129	128	47	ratio	ratio	NOUN
emaj-129	128	48	and	and	CCONJ
emaj-129	128	49	interest	interest	NOUN
emaj-129	128	50	coverage	coverage	NOUN
emaj-129	128	51	ratio	ratio	NOUN
emaj-129	128	52	.	.	PUNCT
emaj-129	129	1	the	the	DET
emaj-129	129	2	proposed	propose	VERB
emaj-129	129	3	multivariate	multivariate	NOUN
emaj-129	129	4	model	model	NOUN
emaj-129	129	5	has	have	VERB
emaj-129	129	6	a	a	DET
emaj-129	129	7	satisfactory	satisfactory	ADJ
emaj-129	129	8	performance	performance	NOUN
emaj-129	129	9	in	in	ADP
emaj-129	129	10	correctly	correctly	ADV
emaj-129	129	11	identifying	identify	VERB
emaj-129	129	12	the	the	DET
emaj-129	129	13	firms	firm	NOUN
emaj-129	129	14	that	that	PRON
emaj-129	129	15	commit	commit	VERB
emaj-129	129	16	accounting	accounting	NOUN
emaj-129	129	17	fraud	fraud	NOUN
emaj-129	129	18	.	.	PUNCT
emaj-129	130	1	an	an	DET
emaj-129	130	2	accurate	accurate	ADJ
emaj-129	130	3	and	and	CCONJ
emaj-129	130	4	reliable	reliable	ADJ
emaj-129	130	5	model	model	NOUN
emaj-129	130	6	that	that	PRON
emaj-129	130	7	identifies	identify	VERB
emaj-129	130	8	fraudulent	fraudulent	ADJ
emaj-129	130	9	financial	financial	ADJ
emaj-129	130	10	statements	statement	NOUN
emaj-129	130	11	would	would	AUX
emaj-129	130	12	serve	serve	VERB
emaj-129	130	13	as	as	ADP
emaj-129	130	14	a	a	DET
emaj-129	130	15	critical	critical	ADJ
emaj-129	130	16	analytical	analytical	ADJ
emaj-129	130	17	tool	tool	NOUN
emaj-129	130	18	for	for	ADP
emaj-129	130	19	fraud	fraud	NOUN
emaj-129	130	20	investigators	investigator	NOUN
emaj-129	130	21	.	.	PUNCT
emaj-129	131	1	early	early	ADJ
emaj-129	131	2	detection	detection	NOUN
emaj-129	131	3	of	of	ADP
emaj-129	131	4	accounting	accounting	NOUN
emaj-129	131	5	frauds	fraud	NOUN
emaj-129	131	6	helps	help	VERB
emaj-129	131	7	government	government	NOUN
emaj-129	131	8	authorities	authority	NOUN
emaj-129	131	9	in	in	ADP
emaj-129	131	10	maintaining	maintain	VERB
emaj-129	131	11	the	the	DET
emaj-129	131	12	stability	stability	NOUN
emaj-129	131	13	of	of	ADP
emaj-129	131	14	financial	financial	ADJ
emaj-129	131	15	markets	market	NOUN
emaj-129	131	16	.	.	PUNCT
emaj-129	132	1	the	the	DET
emaj-129	132	2	results	result	NOUN
emaj-129	132	3	of	of	ADP
emaj-129	132	4	analysis	analysis	NOUN
emaj-129	132	5	indicate	indicate	VERB
emaj-129	132	6	that	that	SCONJ
emaj-129	132	7	accounting	accounting	NOUN
emaj-129	132	8	ratios	ratio	NOUN
emaj-129	132	9	can	can	AUX
emaj-129	132	10	shed	shed	VERB
emaj-129	132	11	light	light	NOUN
emaj-129	132	12	on	on	ADP
emaj-129	132	13	the	the	DET
emaj-129	132	14	probability	probability	NOUN
emaj-129	132	15	of	of	ADP
emaj-129	132	16	financial	financial	ADJ
emaj-129	132	17	statements	statement	NOUN
emaj-129	132	18	fraud	fraud	NOUN
emaj-129	132	19	.	.	PUNCT
emaj-129	133	1	with	with	ADP
emaj-129	133	2	more	more	ADV
emaj-129	133	3	sophisticated	sophisticated	ADJ
emaj-129	133	4	empirical	empirical	ADJ
emaj-129	133	5	models	model	NOUN
emaj-129	133	6	and	and	CCONJ
emaj-129	133	7	a	a	DET
emaj-129	133	8	greater	great	ADJ
emaj-129	133	9	number	number	NOUN
emaj-129	133	10	of	of	ADP
emaj-129	133	11	accounting	accounting	NOUN
emaj-129	133	12	ratios	ratio	NOUN
emaj-129	133	13	,	,	PUNCT
emaj-129	133	14	it	it	PRON
emaj-129	133	15	is	be	AUX
emaj-129	133	16	possible	possible	ADJ
emaj-129	133	17	to	to	PART
emaj-129	133	18	create	create	VERB
emaj-129	133	19	a	a	DET
emaj-129	133	20	more	more	ADV
emaj-129	133	21	effective	effective	ADJ
emaj-129	133	22	empirical	empirical	ADJ
emaj-129	133	23	model	model	NOUN
emaj-129	133	24	(	(	PUNCT
emaj-129	133	25	özcan	özcan	PROPN
emaj-129	133	26	,	,	PUNCT
emaj-129	133	27	2016	2016	NUM
emaj-129	133	28	)	)	PUNCT
emaj-129	133	29	.	.	PUNCT
emaj-129	134	1	kızıl	kızıl	PROPN
emaj-129	134	2	,	,	PUNCT
emaj-129	134	3	çelik	çelik	NOUN
emaj-129	134	4	,	,	PUNCT
emaj-129	134	5	akman	akman	NOUN
emaj-129	134	6	and	and	CCONJ
emaj-129	134	7	şener	şener	NOUN
emaj-129	134	8	made	make	VERB
emaj-129	134	9	a	a	DET
emaj-129	134	10	study	study	NOUN
emaj-129	134	11	about	about	ADP
emaj-129	134	12	creative	creative	ADJ
emaj-129	134	13	accounting	accounting	NOUN
emaj-129	134	14	methods	method	NOUN
emaj-129	134	15	and	and	CCONJ
emaj-129	134	16	manipulation	manipulation	NOUN
emaj-129	134	17	of	of	ADP
emaj-129	134	18	financial	financial	ADJ
emaj-129	134	19	information	information	NOUN
emaj-129	134	20	in	in	ADP
emaj-129	134	21	2016	2016	NUM
emaj-129	134	22	.	.	PUNCT
emaj-129	135	1	the	the	DET
emaj-129	135	2	research	research	NOUN
emaj-129	135	3	conducted	conduct	VERB
emaj-129	135	4	interviews	interview	NOUN
emaj-129	135	5	with	with	ADP
emaj-129	135	6	certified	certified	ADJ
emaj-129	135	7	public	public	ADJ
emaj-129	135	8	accountants	accountant	NOUN
emaj-129	135	9	(	(	PUNCT
emaj-129	135	10	cpas	cpas	PROPN
emaj-129	135	11	)	)	PUNCT
emaj-129	135	12	and	and	CCONJ
emaj-129	135	13	internal	internal	ADJ
emaj-129	135	14	auditors	auditor	NOUN
emaj-129	135	15	,	,	PUNCT
emaj-129	135	16	which	which	PRON
emaj-129	135	17	included	include	VERB
emaj-129	135	18	questions	question	NOUN
emaj-129	135	19	about	about	ADP
emaj-129	135	20	creative	creative	ADJ
emaj-129	135	21	accounting	accounting	NOUN
emaj-129	135	22	and	and	CCONJ
emaj-129	135	23	manipulation	manipulation	NOUN
emaj-129	135	24	of	of	ADP
emaj-129	135	25	financial	financial	ADJ
emaj-129	135	26	data	datum	NOUN
emaj-129	135	27	.	.	PUNCT
emaj-129	136	1	according	accord	VERB
emaj-129	136	2	to	to	ADP
emaj-129	136	3	the	the	DET
emaj-129	136	4	results	result	NOUN
emaj-129	136	5	of	of	ADP
emaj-129	136	6	study	study	NOUN
emaj-129	136	7	,	,	PUNCT
emaj-129	136	8	leading	lead	VERB
emaj-129	136	9	results	result	NOUN
emaj-129	136	10	of	of	ADP
emaj-129	136	11	accounting	accounting	NOUN
emaj-129	136	12	manipulation	manipulation	NOUN
emaj-129	136	13	were	be	AUX
emaj-129	136	14	insufficient	insufficient	ADJ
emaj-129	136	15	internal	internal	ADJ
emaj-129	136	16	control	control	NOUN
emaj-129	136	17	system	system	NOUN
emaj-129	136	18	,	,	PUNCT
emaj-129	136	19	inadequate	inadequate	ADJ
emaj-129	136	20	external	external	ADJ
emaj-129	136	21	auditing	auditing	NOUN
emaj-129	136	22	team	team	NOUN
emaj-129	136	23	,	,	PUNCT
emaj-129	136	24	personal	personal	ADJ
emaj-129	136	25	interests	interest	NOUN
emaj-129	136	26	of	of	ADP
emaj-129	136	27	managers	manager	NOUN
emaj-129	136	28	,	,	PUNCT
emaj-129	136	29	weak	weak	ADJ
emaj-129	136	30	management	management	NOUN
emaj-129	136	31	structure	structure	NOUN
emaj-129	136	32	,	,	PUNCT
emaj-129	136	33	personal	personal	ADJ
emaj-129	136	34	expectations	expectation	NOUN
emaj-129	136	35	of	of	ADP
emaj-129	136	36	accounting	accounting	NOUN
emaj-129	136	37	professionals	professional	NOUN
emaj-129	136	38	,	,	PUNCT
emaj-129	136	39	career	career	NOUN
emaj-129	136	40	and	and	CCONJ
emaj-129	136	41	monetary	monetary	ADJ
emaj-129	136	42	concerns	concern	NOUN
emaj-129	136	43	,	,	PUNCT
emaj-129	136	44	low	low	ADJ
emaj-129	136	45	knowledge	knowledge	NOUN
emaj-129	136	46	level	level	NOUN
emaj-129	136	47	of	of	ADP
emaj-129	136	48	accountants	accountant	NOUN
emaj-129	136	49	and	and	CCONJ
emaj-129	136	50	concern	concern	NOUN
emaj-129	136	51	of	of	ADP
emaj-129	136	52	firms	firm	NOUN
emaj-129	136	53	to	to	PART
emaj-129	136	54	find	find	VERB
emaj-129	136	55	necessary	necessary	ADJ
emaj-129	136	56	funds	fund	NOUN
emaj-129	136	57	(	(	PUNCT
emaj-129	136	58	kızıl	kızıl	PROPN
emaj-129	136	59	,	,	PUNCT
emaj-129	136	60	çelik	çelik	NOUN
emaj-129	136	61	,	,	PUNCT
emaj-129	136	62	akman	akman	NOUN
emaj-129	136	63	and	and	CCONJ
emaj-129	136	64	şener	şener	ADJ
emaj-129	136	65	,	,	PUNCT
emaj-129	136	66	2016	2016	NUM
emaj-129	136	67	)	)	PUNCT
emaj-129	136	68	.	.	PUNCT
emaj-129	137	1	according	accord	VERB
emaj-129	137	2	to	to	ADP
emaj-129	137	3	a	a	DET
emaj-129	137	4	study	study	NOUN
emaj-129	137	5	which	which	PRON
emaj-129	137	6	was	be	AUX
emaj-129	137	7	run	run	VERB
emaj-129	137	8	by	by	ADP
emaj-129	137	9	anuk	anuk	NOUN
emaj-129	137	10	in	in	ADP
emaj-129	137	11	2015	2015	NUM
emaj-129	137	12	at	at	ADP
emaj-129	137	13	istanbul	istanbul	PROPN
emaj-129	137	14	,	,	PUNCT
emaj-129	137	15	when	when	SCONJ
emaj-129	137	16	the	the	DET
emaj-129	137	17	age	age	NOUN
emaj-129	137	18	of	of	ADP
emaj-129	137	19	accounting	accounting	NOUN
emaj-129	137	20	professionals	professional	NOUN
emaj-129	137	21	goes	go	VERB
emaj-129	137	22	up	up	ADP
emaj-129	137	23	,	,	PUNCT
emaj-129	137	24	agreement	agreement	NOUN
emaj-129	137	25	level	level	NOUN
emaj-129	137	26	on	on	ADP
emaj-129	137	27	ethics	ethic	NOUN
emaj-129	137	28	about	about	ADP
emaj-129	137	29	accounting	accounting	NOUN
emaj-129	137	30	increases	increase	NOUN
emaj-129	137	31	.	.	PUNCT
emaj-129	138	1	also	also	ADV
emaj-129	138	2	,	,	PUNCT
emaj-129	138	3	this	this	DET
emaj-129	138	4	study	study	NOUN
emaj-129	138	5	’s	’s	PART
emaj-129	138	6	participants	participant	NOUN
emaj-129	138	7	agreed	agree	VERB
emaj-129	138	8	that	that	SCONJ
emaj-129	138	9	,	,	PUNCT
emaj-129	138	10	the	the	DET
emaj-129	138	11	most	most	ADV
emaj-129	138	12	important	important	ADJ
emaj-129	138	13	factors	factor	NOUN
emaj-129	138	14	to	to	PART
emaj-129	138	15	prevent	prevent	VERB
emaj-129	138	16	errors	error	NOUN
emaj-129	138	17	and	and	CCONJ
emaj-129	138	18	frauds	fraud	NOUN
emaj-129	138	19	were	be	AUX
emaj-129	138	20	internal	internal	ADJ
emaj-129	138	21	audit	audit	NOUN
emaj-129	138	22	and	and	CCONJ
emaj-129	138	23	independent	independent	ADJ
emaj-129	138	24	audit	audit	NOUN
emaj-129	138	25	.	.	PUNCT
emaj-129	139	1	the	the	DET
emaj-129	139	2	leading	lead	VERB
emaj-129	139	3	reasons	reason	NOUN
emaj-129	139	4	of	of	ADP
emaj-129	139	5	errors	error	NOUN
emaj-129	139	6	were	be	AUX
emaj-129	139	7	indicated	indicate	VERB
emaj-129	139	8	as	as	ADP
emaj-129	139	9	lack	lack	NOUN
emaj-129	139	10	of	of	ADP
emaj-129	139	11	personnel	personnel	NOUN
emaj-129	139	12	attention	attention	NOUN
emaj-129	139	13	,	,	PUNCT
emaj-129	139	14	recording	recording	NOUN
emaj-129	139	15	mistakes	mistake	NOUN
emaj-129	139	16	and	and	CCONJ
emaj-129	139	17	incorrect	incorrect	ADJ
emaj-129	139	18	data	datum	NOUN
emaj-129	139	19	.	.	PUNCT
emaj-129	140	1	when	when	SCONJ
emaj-129	140	2	the	the	DET
emaj-129	140	3	reason	reason	NOUN
emaj-129	140	4	of	of	ADP
emaj-129	140	5	frauds	fraud	NOUN
emaj-129	140	6	was	be	AUX
emaj-129	140	7	examined	examine	VERB
emaj-129	140	8	,	,	PUNCT
emaj-129	140	9	purpose	purpose	NOUN
emaj-129	140	10	of	of	ADP
emaj-129	140	11	tax	tax	NOUN
emaj-129	140	12	evasion	evasion	NOUN
emaj-129	140	13	had	have	VERB
emaj-129	140	14	the	the	DET
emaj-129	140	15	highest	high	ADJ
emaj-129	140	16	percentage	percentage	NOUN
emaj-129	140	17	.	.	PUNCT
emaj-129	141	1	moreover	moreover	ADV
emaj-129	141	2	,	,	PUNCT
emaj-129	141	3	frauds	fraud	NOUN
emaj-129	141	4	were	be	AUX
emaj-129	141	5	made	make	VERB
emaj-129	141	6	in	in	ADP
emaj-129	141	7	order	order	NOUN
emaj-129	141	8	to	to	PART
emaj-129	141	9	benefit	benefit	VERB
emaj-129	141	10	the	the	DET
emaj-129	141	11	business	business	NOUN
emaj-129	141	12	by	by	ADP
emaj-129	141	13	not	not	PART
emaj-129	141	14	showing	show	VERB
emaj-129	141	15	the	the	DET
emaj-129	141	16	real	real	ADJ
emaj-129	141	17	situation	situation	NOUN
emaj-129	141	18	of	of	ADP
emaj-129	141	19	company	company	NOUN
emaj-129	141	20	,	,	PUNCT
emaj-129	141	21	as	as	ADV
emaj-129	141	22	well	well	ADV
emaj-129	141	23	as	as	ADP
emaj-129	141	24	counterfeiting	counterfeit	VERB
emaj-129	141	25	document	document	NOUN
emaj-129	141	26	editing	editing	NOUN
emaj-129	141	27	and	and	CCONJ
emaj-129	141	28	using	use	VERB
emaj-129	141	29	(	(	PUNCT
emaj-129	141	30	anuk	anuk	NOUN
emaj-129	141	31	,	,	PUNCT
emaj-129	141	32	2015	2015	NUM
emaj-129	141	33	)	)	PUNCT
emaj-129	141	34	.	.	PUNCT
emaj-129	142	1	in	in	ADP
emaj-129	142	2	2015	2015	NUM
emaj-129	142	3	,	,	PUNCT
emaj-129	142	4	a	a	DET
emaj-129	142	5	research	research	NOUN
emaj-129	142	6	was	be	AUX
emaj-129	142	7	run	run	VERB
emaj-129	142	8	by	by	ADP
emaj-129	142	9	kızıl	kızıl	PROPN
emaj-129	142	10	,	,	PUNCT
emaj-129	142	11	akman	akman	NOUN
emaj-129	142	12	,	,	PUNCT
emaj-129	142	13	aras	ara	NOUN
emaj-129	142	14	and	and	CCONJ
emaj-129	142	15	erzin	erzin	VERB
emaj-129	142	16	about	about	ADP
emaj-129	142	17	the	the	DET
emaj-129	142	18	accounting	accounting	NOUN
emaj-129	142	19	ethics	ethic	NOUN
emaj-129	142	20	perception	perception	NOUN
emaj-129	142	21	of	of	ADP
emaj-129	142	22	volume	volume	NOUN
emaj-129	142	23	7	7	NUM
emaj-129	142	24	no	no	DET
emaj-129	142	25	1	1	NUM
emaj-129	142	26	(	(	PUNCT
emaj-129	142	27	2017	2017	NUM
emaj-129	142	28	)	)	PUNCT
emaj-129	142	29	|	|	ADV
emaj-129	142	30	issn	issn	VERB
emaj-129	142	31	2158	2158	NUM
emaj-129	142	32	-	-	SYM
emaj-129	142	33	8708	8708	NUM
emaj-129	142	34	(	(	PUNCT
emaj-129	142	35	online	online	NOUN
emaj-129	142	36	)	)	PUNCT
emaj-129	142	37	|	|	ADV
emaj-129	142	38	doi	doi	X
emaj-129	142	39	10.5195	10.5195	NUM
emaj-129	142	40	/	/	SYM
emaj-129	142	41	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	142	42	|	|	ADV
emaj-129	142	43	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	142	44	a	a	DET
emaj-129	142	45	research	research	NOUN
emaj-129	142	46	on	on	ADP
emaj-129	142	47	the	the	DET
emaj-129	142	48	responsibility	responsibility	NOUN
emaj-129	142	49	of	of	ADP
emaj-129	142	50	accounting	accounting	NOUN
emaj-129	142	51	professionals	professional	NOUN
emaj-129	142	52	to	to	PART
emaj-129	142	53	determine	determine	VERB
emaj-129	142	54	and	and	CCONJ
emaj-129	142	55	prevent	prevent	VERB
emaj-129	142	56	accounting	accounting	NOUN
emaj-129	142	57	errors	error	NOUN
emaj-129	142	58	and	and	CCONJ
emaj-129	142	59	frauds	fraud	NOUN
emaj-129	142	60	:	:	PUNCT
emaj-129	142	61	edirne	edirne	PROPN
emaj-129	142	62	sample	sample	PROPN
emaj-129	142	63	page	page	NOUN
emaj-129	142	64	|57|	|57|	NOUN
emaj-129	142	65	emerging	emerge	VERB
emaj-129	142	66	markets	market	NOUN
emaj-129	142	67	journal	journal	NOUN
emaj-129	142	68	accounting	accounting	NOUN
emaj-129	142	69	professionals	professional	NOUN
emaj-129	142	70	residing	reside	VERB
emaj-129	142	71	in	in	ADP
emaj-129	142	72	yalova	yalova	PROPN
emaj-129	142	73	.	.	PUNCT
emaj-129	143	1	for	for	ADP
emaj-129	143	2	the	the	DET
emaj-129	143	3	study	study	NOUN
emaj-129	143	4	,	,	PUNCT
emaj-129	143	5	survey	survey	NOUN
emaj-129	143	6	forms	form	NOUN
emaj-129	143	7	were	be	AUX
emaj-129	143	8	distributed	distribute	VERB
emaj-129	143	9	to	to	ADP
emaj-129	143	10	40	40	NUM
emaj-129	143	11	accountants	accountant	NOUN
emaj-129	143	12	living	live	VERB
emaj-129	143	13	in	in	ADP
emaj-129	143	14	yalova	yalova	PROPN
emaj-129	143	15	and	and	CCONJ
emaj-129	143	16	32	32	NUM
emaj-129	143	17	of	of	ADP
emaj-129	143	18	them	they	PRON
emaj-129	143	19	returned	return	VERB
emaj-129	143	20	the	the	DET
emaj-129	143	21	questionnaire	questionnaire	NOUN
emaj-129	143	22	sheets	sheet	NOUN
emaj-129	143	23	.	.	PUNCT
emaj-129	144	1	thus	thus	ADV
emaj-129	144	2	,	,	PUNCT
emaj-129	144	3	the	the	DET
emaj-129	144	4	return	return	NOUN
emaj-129	144	5	rate	rate	NOUN
emaj-129	144	6	of	of	ADP
emaj-129	144	7	questionnaire	questionnaire	NOUN
emaj-129	144	8	as	as	SCONJ
emaj-129	144	9	the	the	DET
emaj-129	144	10	research	research	NOUN
emaj-129	144	11	methodology	methodology	NOUN
emaj-129	144	12	was	be	AUX
emaj-129	144	13	80	80	NUM
emaj-129	144	14	%	%	NOUN
emaj-129	144	15	.	.	PUNCT
emaj-129	145	1	research	research	NOUN
emaj-129	145	2	data	datum	NOUN
emaj-129	145	3	were	be	AUX
emaj-129	145	4	then	then	ADV
emaj-129	145	5	entered	enter	VERB
emaj-129	145	6	to	to	ADP
emaj-129	145	7	the	the	DET
emaj-129	145	8	spss	spss	PROPN
emaj-129	145	9	program	program	NOUN
emaj-129	145	10	and	and	CCONJ
emaj-129	145	11	reports	report	NOUN
emaj-129	145	12	were	be	AUX
emaj-129	145	13	received	receive	VERB
emaj-129	145	14	.	.	PUNCT
emaj-129	146	1	the	the	DET
emaj-129	146	2	research	research	NOUN
emaj-129	146	3	questionnaire	questionnaire	NOUN
emaj-129	146	4	used	use	VERB
emaj-129	146	5	5	5	NUM
emaj-129	146	6	-	-	PUNCT
emaj-129	146	7	point	point	NOUN
emaj-129	146	8	likert	likert	ADJ
emaj-129	146	9	scale	scale	NOUN
emaj-129	146	10	.	.	PUNCT
emaj-129	147	1	most	most	ADJ
emaj-129	147	2	of	of	ADP
emaj-129	147	3	the	the	DET
emaj-129	147	4	questionnaire	questionnaire	NOUN
emaj-129	147	5	respondents	respondent	NOUN
emaj-129	147	6	were	be	AUX
emaj-129	147	7	male	male	ADJ
emaj-129	147	8	,	,	PUNCT
emaj-129	147	9	between	between	ADP
emaj-129	147	10	30	30	NUM
emaj-129	147	11	-	-	SYM
emaj-129	147	12	39	39	NUM
emaj-129	147	13	years	year	NOUN
emaj-129	147	14	old	old	ADJ
emaj-129	147	15	,	,	PUNCT
emaj-129	147	16	had	have	VERB
emaj-129	147	17	undergraduate	undergraduate	NOUN
emaj-129	147	18	degree	degree	NOUN
emaj-129	147	19	,	,	PUNCT
emaj-129	147	20	cpa	cpa	NOUN
emaj-129	147	21	title	title	NOUN
emaj-129	147	22	,	,	PUNCT
emaj-129	147	23	had	have	AUX
emaj-129	147	24	more	more	ADJ
emaj-129	147	25	than	than	ADP
emaj-129	147	26	15	15	NUM
emaj-129	147	27	years	year	NOUN
emaj-129	147	28	of	of	ADP
emaj-129	147	29	experience	experience	NOUN
emaj-129	147	30	and	and	CCONJ
emaj-129	147	31	owned	own	VERB
emaj-129	147	32	more	more	ADJ
emaj-129	147	33	than	than	ADP
emaj-129	147	34	50	50	NUM
emaj-129	147	35	clients	client	NOUN
emaj-129	147	36	.	.	PUNCT
emaj-129	148	1	based	base	VERB
emaj-129	148	2	on	on	ADP
emaj-129	148	3	the	the	DET
emaj-129	148	4	results	result	NOUN
emaj-129	148	5	of	of	ADP
emaj-129	148	6	research	research	NOUN
emaj-129	148	7	,	,	PUNCT
emaj-129	148	8	it	it	PRON
emaj-129	148	9	was	be	AUX
emaj-129	148	10	found	find	VERB
emaj-129	148	11	that	that	SCONJ
emaj-129	148	12	accounting	accounting	NOUN
emaj-129	148	13	professionals	professional	NOUN
emaj-129	148	14	in	in	ADP
emaj-129	148	15	yalova	yalova	PROPN
emaj-129	148	16	were	be	AUX
emaj-129	148	17	generally	generally	ADV
emaj-129	148	18	not	not	PART
emaj-129	148	19	insensitive	insensitive	ADJ
emaj-129	148	20	to	to	ADP
emaj-129	148	21	ethics	ethic	NOUN
emaj-129	148	22	and	and	CCONJ
emaj-129	148	23	professional	professional	ADJ
emaj-129	148	24	ethics	ethic	NOUN
emaj-129	148	25	issues	issue	NOUN
emaj-129	148	26	.	.	PUNCT
emaj-129	149	1	they	they	PRON
emaj-129	149	2	were	be	AUX
emaj-129	149	3	mainly	mainly	ADV
emaj-129	149	4	trying	try	VERB
emaj-129	149	5	to	to	PART
emaj-129	149	6	improve	improve	VERB
emaj-129	149	7	themselves	themselves	PRON
emaj-129	149	8	concerning	concern	VERB
emaj-129	149	9	the	the	DET
emaj-129	149	10	ethical	ethical	ADJ
emaj-129	149	11	concepts	concept	NOUN
emaj-129	149	12	.	.	PUNCT
emaj-129	150	1	it	it	PRON
emaj-129	150	2	was	be	AUX
emaj-129	150	3	determined	determine	VERB
emaj-129	150	4	that	that	SCONJ
emaj-129	150	5	,	,	PUNCT
emaj-129	150	6	accounting	accounting	NOUN
emaj-129	150	7	professionals	professional	NOUN
emaj-129	150	8	were	be	AUX
emaj-129	150	9	following	follow	VERB
emaj-129	150	10	ethical	ethical	ADJ
emaj-129	150	11	principles	principle	NOUN
emaj-129	150	12	at	at	ADP
emaj-129	150	13	several	several	ADJ
emaj-129	150	14	points	point	NOUN
emaj-129	150	15	.	.	PUNCT
emaj-129	151	1	however	however	ADV
emaj-129	151	2	,	,	PUNCT
emaj-129	151	3	ethical	ethical	ADJ
emaj-129	151	4	guidelines	guideline	NOUN
emaj-129	151	5	were	be	AUX
emaj-129	151	6	disregarded	disregard	VERB
emaj-129	151	7	on	on	ADP
emaj-129	151	8	some	some	DET
emaj-129	151	9	specific	specific	ADJ
emaj-129	151	10	subjects	subject	NOUN
emaj-129	151	11	(	(	PUNCT
emaj-129	151	12	kızıl	kızıl	NOUN
emaj-129	151	13	,	,	PUNCT
emaj-129	151	14	akman	akman	NOUN
emaj-129	151	15	,	,	PUNCT
emaj-129	151	16	aras	ara	NOUN
emaj-129	151	17	and	and	CCONJ
emaj-129	151	18	erzin	erzin	PROPN
emaj-129	151	19	,	,	PUNCT
emaj-129	151	20	2015	2015	NUM
emaj-129	151	21	)	)	PUNCT
emaj-129	151	22	.	.	PUNCT
emaj-129	152	1	another	another	DET
emaj-129	152	2	research	research	NOUN
emaj-129	152	3	was	be	AUX
emaj-129	152	4	made	make	VERB
emaj-129	152	5	in	in	ADP
emaj-129	152	6	the	the	DET
emaj-129	152	7	mediterranean	mediterranean	PROPN
emaj-129	152	8	region	region	NOUN
emaj-129	152	9	by	by	ADP
emaj-129	152	10	keskin	keskin	PROPN
emaj-129	152	11	in	in	ADP
emaj-129	152	12	2014	2014	NUM
emaj-129	152	13	.	.	PUNCT
emaj-129	153	1	the	the	DET
emaj-129	153	2	main	main	ADJ
emaj-129	153	3	reason	reason	NOUN
emaj-129	153	4	of	of	ADP
emaj-129	153	5	errors	error	NOUN
emaj-129	153	6	and	and	CCONJ
emaj-129	153	7	frauds	fraud	NOUN
emaj-129	153	8	were	be	AUX
emaj-129	153	9	explained	explain	VERB
emaj-129	153	10	.	.	PUNCT
emaj-129	154	1	according	accord	VERB
emaj-129	154	2	to	to	ADP
emaj-129	154	3	the	the	DET
emaj-129	154	4	study	study	NOUN
emaj-129	154	5	,	,	PUNCT
emaj-129	154	6	constant	constant	ADJ
emaj-129	154	7	changes	change	NOUN
emaj-129	154	8	in	in	ADP
emaj-129	154	9	the	the	DET
emaj-129	154	10	legislation	legislation	NOUN
emaj-129	154	11	increase	increase	VERB
emaj-129	154	12	the	the	DET
emaj-129	154	13	risk	risk	NOUN
emaj-129	154	14	of	of	ADP
emaj-129	154	15	mistakes	mistake	NOUN
emaj-129	154	16	by	by	ADP
emaj-129	154	17	members	member	NOUN
emaj-129	154	18	of	of	ADP
emaj-129	154	19	profession	profession	NOUN
emaj-129	154	20	.	.	PUNCT
emaj-129	155	1	another	another	DET
emaj-129	155	2	reason	reason	NOUN
emaj-129	155	3	of	of	ADP
emaj-129	155	4	errors	error	NOUN
emaj-129	155	5	was	be	AUX
emaj-129	155	6	shown	show	VERB
emaj-129	155	7	to	to	PART
emaj-129	155	8	be	be	AUX
emaj-129	155	9	numerical	numerical	ADJ
emaj-129	155	10	ones	one	NOUN
emaj-129	155	11	.	.	PUNCT
emaj-129	156	1	then	then	ADV
emaj-129	156	2	,	,	PUNCT
emaj-129	156	3	it	it	PRON
emaj-129	156	4	was	be	AUX
emaj-129	156	5	emphasized	emphasize	VERB
emaj-129	156	6	that	that	SCONJ
emaj-129	156	7	,	,	PUNCT
emaj-129	156	8	some	some	DET
emaj-129	156	9	errors	error	NOUN
emaj-129	156	10	occur	occur	VERB
emaj-129	156	11	because	because	SCONJ
emaj-129	156	12	law	law	NOUN
emaj-129	156	13	and	and	CCONJ
emaj-129	156	14	regulation	regulation	NOUN
emaj-129	156	15	provisions	provision	NOUN
emaj-129	156	16	are	be	AUX
emaj-129	156	17	not	not	PART
emaj-129	156	18	always	always	ADV
emaj-129	156	19	followed	follow	VERB
emaj-129	156	20	up	up	ADP
emaj-129	156	21	to	to	ADP
emaj-129	156	22	date	date	NOUN
emaj-129	156	23	.	.	PUNCT
emaj-129	157	1	for	for	ADP
emaj-129	157	2	frauds	fraud	NOUN
emaj-129	157	3	,	,	PUNCT
emaj-129	157	4	almost	almost	ADV
emaj-129	157	5	50	50	NUM
emaj-129	157	6	%	%	NOUN
emaj-129	157	7	of	of	ADP
emaj-129	157	8	respondents	respondent	NOUN
emaj-129	157	9	agree	agree	VERB
emaj-129	157	10	that	that	SCONJ
emaj-129	157	11	,	,	PUNCT
emaj-129	157	12	informal	informal	ADJ
emaj-129	157	13	processes	process	NOUN
emaj-129	157	14	without	without	ADP
emaj-129	157	15	documents	document	NOUN
emaj-129	157	16	are	be	AUX
emaj-129	157	17	eye	eye	NOUN
emaj-129	157	18	-	-	PUNCT
emaj-129	157	19	catching	catch	VERB
emaj-129	157	20	reasons	reason	NOUN
emaj-129	157	21	.	.	PUNCT
emaj-129	158	1	also	also	ADV
emaj-129	158	2	,	,	PUNCT
emaj-129	158	3	accountant	accountant	NOUN
emaj-129	158	4	professionals	professional	NOUN
emaj-129	158	5	who	who	PRON
emaj-129	158	6	participated	participate	VERB
emaj-129	158	7	in	in	ADP
emaj-129	158	8	the	the	DET
emaj-129	158	9	survey	survey	NOUN
emaj-129	158	10	agreed	agree	VERB
emaj-129	158	11	that	that	SCONJ
emaj-129	158	12	,	,	PUNCT
emaj-129	158	13	there	there	PRON
emaj-129	158	14	should	should	AUX
emaj-129	158	15	not	not	PART
emaj-129	158	16	be	be	AUX
emaj-129	158	17	big	big	ADJ
emaj-129	158	18	differences	difference	NOUN
emaj-129	158	19	between	between	ADP
emaj-129	158	20	the	the	DET
emaj-129	158	21	daily	daily	ADJ
emaj-129	158	22	cash	cash	NOUN
emaj-129	158	23	collections	collection	NOUN
emaj-129	158	24	of	of	ADP
emaj-129	158	25	enterprises	enterprise	NOUN
emaj-129	158	26	and	and	CCONJ
emaj-129	158	27	bank	bank	NOUN
emaj-129	158	28	reports	report	NOUN
emaj-129	158	29	(	(	PUNCT
emaj-129	158	30	keskin	keskin	X
emaj-129	158	31	,	,	PUNCT
emaj-129	158	32	2014	2014	NUM
emaj-129	158	33	)	)	PUNCT
emaj-129	158	34	.	.	PUNCT
emaj-129	159	1	a	a	DET
emaj-129	159	2	research	research	NOUN
emaj-129	159	3	was	be	AUX
emaj-129	159	4	made	make	VERB
emaj-129	159	5	by	by	ADP
emaj-129	159	6	başkan	başkan	NOUN
emaj-129	159	7	in	in	ADP
emaj-129	159	8	2013	2013	NUM
emaj-129	159	9	at	at	ADP
emaj-129	159	10	i̇stanbul	i̇stanbul	ADV
emaj-129	159	11	.	.	PUNCT
emaj-129	160	1	this	this	DET
emaj-129	160	2	study	study	NOUN
emaj-129	160	3	concentrated	concentrate	VERB
emaj-129	160	4	on	on	ADP
emaj-129	160	5	big	big	ADJ
emaj-129	160	6	companies	company	NOUN
emaj-129	160	7	and	and	CCONJ
emaj-129	160	8	revealed	reveal	VERB
emaj-129	160	9	that	that	SCONJ
emaj-129	160	10	,	,	PUNCT
emaj-129	160	11	most	most	ADV
emaj-129	160	12	important	important	ADJ
emaj-129	160	13	tools	tool	NOUN
emaj-129	160	14	used	use	VERB
emaj-129	160	15	in	in	ADP
emaj-129	160	16	determining	determine	VERB
emaj-129	160	17	errors	error	NOUN
emaj-129	160	18	and	and	CCONJ
emaj-129	160	19	frauds	fraud	NOUN
emaj-129	160	20	were	be	AUX
emaj-129	160	21	internal	internal	ADJ
emaj-129	160	22	auditing	auditing	NOUN
emaj-129	160	23	,	,	PUNCT
emaj-129	160	24	internal	internal	ADJ
emaj-129	160	25	control	control	NOUN
emaj-129	160	26	and	and	CCONJ
emaj-129	160	27	independent	independent	ADJ
emaj-129	160	28	auditing	auditing	NOUN
emaj-129	160	29	.	.	PUNCT
emaj-129	161	1	as	as	ADP
emaj-129	161	2	type	type	NOUN
emaj-129	161	3	of	of	ADP
emaj-129	161	4	frauds	fraud	NOUN
emaj-129	161	5	,	,	PUNCT
emaj-129	161	6	the	the	DET
emaj-129	161	7	most	most	ADJ
emaj-129	161	8	commons	common	NOUN
emaj-129	161	9	were	be	AUX
emaj-129	161	10	disguised	disguise	VERB
emaj-129	161	11	debt	debt	NOUN
emaj-129	161	12	and	and	CCONJ
emaj-129	161	13	liabilities	liability	NOUN
emaj-129	161	14	,	,	PUNCT
emaj-129	161	15	counterfeit	counterfeit	ADJ
emaj-129	161	16	incomes	income	NOUN
emaj-129	161	17	and	and	CCONJ
emaj-129	161	18	wrong	wrong	ADJ
emaj-129	161	19	evaluations	evaluation	NOUN
emaj-129	161	20	of	of	ADP
emaj-129	161	21	assets	asset	NOUN
emaj-129	161	22	.	.	PUNCT
emaj-129	162	1	also	also	ADV
emaj-129	162	2	some	some	DET
emaj-129	162	3	techniques	technique	NOUN
emaj-129	162	4	to	to	PART
emaj-129	162	5	detect	detect	VERB
emaj-129	162	6	fraud	fraud	NOUN
emaj-129	162	7	used	use	VERB
emaj-129	162	8	by	by	ADP
emaj-129	162	9	accounting	accounting	NOUN
emaj-129	162	10	professionals	professional	NOUN
emaj-129	162	11	were	be	AUX
emaj-129	162	12	stated	state	VERB
emaj-129	162	13	in	in	ADP
emaj-129	162	14	this	this	DET
emaj-129	162	15	study	study	NOUN
emaj-129	162	16	.	.	PUNCT
emaj-129	163	1	the	the	DET
emaj-129	163	2	most	most	ADV
emaj-129	163	3	common	common	ADJ
emaj-129	163	4	used	use	VERB
emaj-129	163	5	techniques	technique	NOUN
emaj-129	163	6	were	be	AUX
emaj-129	163	7	inventory	inventory	NOUN
emaj-129	163	8	technique	technique	NOUN
emaj-129	163	9	,	,	PUNCT
emaj-129	163	10	customer	customer	NOUN
emaj-129	163	11	observation	observation	NOUN
emaj-129	163	12	technique	technique	NOUN
emaj-129	163	13	and	and	CCONJ
emaj-129	163	14	examination	examination	NOUN
emaj-129	163	15	of	of	ADP
emaj-129	163	16	documents	document	NOUN
emaj-129	163	17	method	method	NOUN
emaj-129	163	18	.	.	PUNCT
emaj-129	164	1	there	there	PRON
emaj-129	164	2	were	be	VERB
emaj-129	164	3	also	also	ADV
emaj-129	164	4	some	some	DET
emaj-129	164	5	results	result	NOUN
emaj-129	164	6	and	and	CCONJ
emaj-129	164	7	findings	finding	NOUN
emaj-129	164	8	for	for	ADP
emaj-129	164	9	enhancing	enhance	VERB
emaj-129	164	10	audit	audit	NOUN
emaj-129	164	11	effectiveness	effectiveness	NOUN
emaj-129	164	12	.	.	PUNCT
emaj-129	165	1	these	these	PRON
emaj-129	165	2	were	be	AUX
emaj-129	165	3	audit	audit	NOUN
emaj-129	165	4	rotation	rotation	NOUN
emaj-129	165	5	,	,	PUNCT
emaj-129	165	6	commitment	commitment	NOUN
emaj-129	165	7	to	to	ADP
emaj-129	165	8	accounting	accounting	NOUN
emaj-129	165	9	standards	standard	NOUN
emaj-129	165	10	,	,	PUNCT
emaj-129	165	11	detailed	detailed	ADJ
emaj-129	165	12	analysis	analysis	NOUN
emaj-129	165	13	of	of	ADP
emaj-129	165	14	client	client	NOUN
emaj-129	165	15	business	business	NOUN
emaj-129	165	16	and	and	CCONJ
emaj-129	165	17	obtaining	obtain	VERB
emaj-129	165	18	information	information	NOUN
emaj-129	165	19	from	from	ADP
emaj-129	165	20	the	the	DET
emaj-129	165	21	client	client	NOUN
emaj-129	165	22	's	's	PART
emaj-129	165	23	previous	previous	ADJ
emaj-129	165	24	auditor	auditor	NOUN
emaj-129	165	25	(	(	PUNCT
emaj-129	165	26	baskan	baskan	PROPN
emaj-129	165	27	,	,	PUNCT
emaj-129	165	28	2013	2013	NUM
emaj-129	165	29	)	)	PUNCT
emaj-129	165	30	.	.	PUNCT
emaj-129	166	1	according	accord	VERB
emaj-129	166	2	to	to	ADP
emaj-129	166	3	a	a	DET
emaj-129	166	4	study	study	NOUN
emaj-129	166	5	run	run	VERB
emaj-129	166	6	by	by	ADP
emaj-129	166	7	okay	okay	INTJ
emaj-129	166	8	in	in	ADP
emaj-129	166	9	2011	2011	NUM
emaj-129	166	10	at	at	ADP
emaj-129	166	11	diyarbakır	diyarbakır	PROPN
emaj-129	166	12	,	,	PUNCT
emaj-129	166	13	the	the	DET
emaj-129	166	14	main	main	ADJ
emaj-129	166	15	reasons	reason	NOUN
emaj-129	166	16	of	of	ADP
emaj-129	166	17	errors	error	NOUN
emaj-129	166	18	in	in	ADP
emaj-129	166	19	accounting	accounting	NOUN
emaj-129	166	20	were	be	AUX
emaj-129	166	21	shown	show	VERB
emaj-129	166	22	as	as	ADP
emaj-129	166	23	ignorance	ignorance	NOUN
emaj-129	166	24	and	and	CCONJ
emaj-129	166	25	no	no	DET
emaj-129	166	26	attention	attention	NOUN
emaj-129	166	27	.	.	PUNCT
emaj-129	167	1	most	most	ADJ
emaj-129	167	2	of	of	ADP
emaj-129	167	3	the	the	DET
emaj-129	167	4	accounting	accounting	NOUN
emaj-129	167	5	professionals	professional	NOUN
emaj-129	167	6	thought	think	VERB
emaj-129	167	7	that	that	SCONJ
emaj-129	167	8	,	,	PUNCT
emaj-129	167	9	just	just	ADV
emaj-129	167	10	auditing	auditing	NOUN
emaj-129	167	11	was	be	AUX
emaj-129	167	12	not	not	PART
emaj-129	167	13	enough	enough	ADJ
emaj-129	167	14	to	to	PART
emaj-129	167	15	detect	detect	VERB
emaj-129	167	16	errors	error	NOUN
emaj-129	167	17	and	and	CCONJ
emaj-129	167	18	frauds	fraud	NOUN
emaj-129	167	19	in	in	ADP
emaj-129	167	20	accounting	account	VERB
emaj-129	167	21	.	.	PUNCT
emaj-129	168	1	most	most	ADJ
emaj-129	168	2	accounting	accounting	NOUN
emaj-129	168	3	professionals	professional	NOUN
emaj-129	168	4	said	say	VERB
emaj-129	168	5	that	that	SCONJ
emaj-129	168	6	,	,	PUNCT
emaj-129	168	7	one	one	NUM
emaj-129	168	8	of	of	ADP
emaj-129	168	9	the	the	DET
emaj-129	168	10	leading	lead	VERB
emaj-129	168	11	reasons	reason	NOUN
emaj-129	168	12	of	of	ADP
emaj-129	168	13	fraud	fraud	NOUN
emaj-129	168	14	was	be	AUX
emaj-129	168	15	to	to	PART
emaj-129	168	16	get	get	VERB
emaj-129	168	17	more	more	ADJ
emaj-129	168	18	loans	loan	NOUN
emaj-129	168	19	from	from	ADP
emaj-129	168	20	credit	credit	NOUN
emaj-129	168	21	institutions	institution	NOUN
emaj-129	168	22	.	.	PUNCT
emaj-129	169	1	in	in	ADP
emaj-129	169	2	other	other	ADJ
emaj-129	169	3	words	word	NOUN
emaj-129	169	4	,	,	PUNCT
emaj-129	169	5	firm	firm	NOUN
emaj-129	169	6	were	be	AUX
emaj-129	169	7	sometimes	sometimes	ADV
emaj-129	169	8	committing	commit	VERB
emaj-129	169	9	fraud	fraud	NOUN
emaj-129	169	10	to	to	PART
emaj-129	169	11	get	get	VERB
emaj-129	169	12	credits	credit	NOUN
emaj-129	169	13	from	from	ADP
emaj-129	169	14	banks	bank	NOUN
emaj-129	169	15	.	.	PUNCT
emaj-129	170	1	also	also	ADV
emaj-129	170	2	,	,	PUNCT
emaj-129	170	3	motivations	motivation	NOUN
emaj-129	170	4	to	to	PART
emaj-129	170	5	pay	pay	VERB
emaj-129	170	6	less	less	ADJ
emaj-129	170	7	tax	tax	NOUN
emaj-129	170	8	were	be	AUX
emaj-129	170	9	shown	show	VERB
emaj-129	170	10	as	as	ADP
emaj-129	170	11	another	another	DET
emaj-129	170	12	reason	reason	NOUN
emaj-129	170	13	(	(	PUNCT
emaj-129	170	14	okay	okay	INTJ
emaj-129	170	15	,	,	PUNCT
emaj-129	170	16	2011	2011	NUM
emaj-129	170	17	)	)	PUNCT
emaj-129	170	18	.	.	PUNCT
emaj-129	171	1	a	a	DET
emaj-129	171	2	crucial	crucial	ADJ
emaj-129	171	3	technique	technique	NOUN
emaj-129	171	4	was	be	AUX
emaj-129	171	5	emphasized	emphasize	VERB
emaj-129	171	6	in	in	ADP
emaj-129	171	7	another	another	DET
emaj-129	171	8	study	study	NOUN
emaj-129	171	9	by	by	ADP
emaj-129	171	10	kirkos	kirkos	PROPN
emaj-129	171	11	,	,	PUNCT
emaj-129	171	12	spathis	spathis	NOUN
emaj-129	171	13	and	and	CCONJ
emaj-129	171	14	manolopoulos	manolopoulo	NOUN
emaj-129	171	15	in	in	ADP
emaj-129	171	16	2007	2007	NUM
emaj-129	171	17	to	to	PART
emaj-129	171	18	detect	detect	VERB
emaj-129	171	19	fraud	fraud	NOUN
emaj-129	171	20	in	in	ADP
emaj-129	171	21	accounting	accounting	NOUN
emaj-129	171	22	.	.	PUNCT
emaj-129	172	1	the	the	DET
emaj-129	172	2	aim	aim	NOUN
emaj-129	172	3	of	of	ADP
emaj-129	172	4	this	this	DET
emaj-129	172	5	study	study	NOUN
emaj-129	172	6	was	be	AUX
emaj-129	172	7	to	to	PART
emaj-129	172	8	investigate	investigate	VERB
emaj-129	172	9	the	the	DET
emaj-129	172	10	usefulness	usefulness	NOUN
emaj-129	172	11	and	and	CCONJ
emaj-129	172	12	compare	compare	VERB
emaj-129	172	13	the	the	DET
emaj-129	172	14	performance	performance	NOUN
emaj-129	172	15	of	of	ADP
emaj-129	172	16	three	three	NUM
emaj-129	172	17	data	datum	NOUN
emaj-129	172	18	mining	mining	NOUN
emaj-129	172	19	techniques	technique	NOUN
emaj-129	172	20	in	in	ADP
emaj-129	172	21	detecting	detect	VERB
emaj-129	172	22	fraudulent	fraudulent	ADJ
emaj-129	172	23	financial	financial	ADJ
emaj-129	172	24	statements	statement	NOUN
emaj-129	172	25	by	by	ADP
emaj-129	172	26	using	use	VERB
emaj-129	172	27	published	publish	VERB
emaj-129	172	28	financial	financial	ADJ
emaj-129	172	29	data	datum	NOUN
emaj-129	172	30	.	.	PUNCT
emaj-129	173	1	the	the	DET
emaj-129	173	2	results	result	NOUN
emaj-129	173	3	which	which	PRON
emaj-129	173	4	were	be	AUX
emaj-129	173	5	obtained	obtain	VERB
emaj-129	173	6	from	from	ADP
emaj-129	173	7	the	the	DET
emaj-129	173	8	experiments	experiment	NOUN
emaj-129	173	9	pointed	point	VERB
emaj-129	173	10	out	out	ADP
emaj-129	173	11	similar	similar	ADJ
emaj-129	173	12	findings	finding	NOUN
emaj-129	173	13	with	with	ADP
emaj-129	173	14	previous	previous	ADJ
emaj-129	173	15	research	research	NOUN
emaj-129	173	16	results	result	NOUN
emaj-129	173	17	.	.	PUNCT
emaj-129	174	1	they	they	PRON
emaj-129	174	2	showed	show	VERB
emaj-129	174	3	that	that	SCONJ
emaj-129	174	4	published	publish	VERB
emaj-129	174	5	financial	financial	ADJ
emaj-129	174	6	statement	statement	NOUN
emaj-129	174	7	data	datum	NOUN
emaj-129	174	8	contain	contain	VERB
emaj-129	174	9	fraudulent	fraudulent	ADJ
emaj-129	174	10	indicators	indicator	NOUN
emaj-129	174	11	.	.	PUNCT
emaj-129	175	1	this	this	DET
emaj-129	175	2	information	information	NOUN
emaj-129	175	3	,	,	PUNCT
emaj-129	175	4	coupled	couple	VERB
emaj-129	175	5	with	with	ADP
emaj-129	175	6	data	datum	NOUN
emaj-129	175	7	mining	mining	NOUN
emaj-129	175	8	algorithms	algorithm	NOUN
emaj-129	175	9	,	,	PUNCT
emaj-129	175	10	can	can	AUX
emaj-129	175	11	provide	provide	VERB
emaj-129	175	12	models	model	NOUN
emaj-129	175	13	capable	capable	ADJ
emaj-129	175	14	of	of	ADP
emaj-129	175	15	achieving	achieve	VERB
emaj-129	175	16	considerable	considerable	ADJ
emaj-129	175	17	classification	classification	NOUN
emaj-129	175	18	accuracies	accuracy	NOUN
emaj-129	175	19	.	.	PUNCT
emaj-129	176	1	the	the	DET
emaj-129	176	2	use	use	NOUN
emaj-129	176	3	of	of	ADP
emaj-129	176	4	proposed	propose	VERB
emaj-129	176	5	methodological	methodological	ADJ
emaj-129	176	6	framework	framework	NOUN
emaj-129	176	7	could	could	AUX
emaj-129	176	8	be	be	AUX
emaj-129	176	9	help	help	NOUN
emaj-129	176	10	to	to	ADP
emaj-129	176	11	auditors	auditor	NOUN
emaj-129	176	12	,	,	PUNCT
emaj-129	176	13	both	both	CCONJ
emaj-129	176	14	internal	internal	ADJ
emaj-129	176	15	and	and	CCONJ
emaj-129	176	16	external	external	ADJ
emaj-129	176	17	,	,	PUNCT
emaj-129	176	18	taxation	taxation	NOUN
emaj-129	176	19	and	and	CCONJ
emaj-129	176	20	other	other	ADJ
emaj-129	176	21	state	state	NOUN
emaj-129	176	22	authorities	authority	NOUN
emaj-129	176	23	,	,	PUNCT
emaj-129	176	24	individual	individual	ADJ
emaj-129	176	25	and	and	CCONJ
emaj-129	176	26	institutional	institutional	ADJ
emaj-129	176	27	,	,	PUNCT
emaj-129	176	28	investors	investor	NOUN
emaj-129	176	29	,	,	PUNCT
emaj-129	176	30	stock	stock	NOUN
emaj-129	176	31	exchange	exchange	NOUN
emaj-129	176	32	,	,	PUNCT
emaj-129	176	33	law	law	NOUN
emaj-129	176	34	firms	firm	NOUN
emaj-129	176	35	and	and	CCONJ
emaj-129	176	36	banking	banking	NOUN
emaj-129	176	37	systems	system	NOUN
emaj-129	176	38	(	(	PUNCT
emaj-129	176	39	kirkos	kirkos	PROPN
emaj-129	176	40	,	,	PUNCT
emaj-129	176	41	spathis	spathis	NOUN
emaj-129	176	42	,	,	PUNCT
emaj-129	176	43	&	&	CCONJ
emaj-129	176	44	manolopoulos	manolopoulos	PROPN
emaj-129	176	45	,	,	PUNCT
emaj-129	176	46	2007	2007	NUM
emaj-129	176	47	)	)	PUNCT
emaj-129	176	48	.	.	PUNCT
emaj-129	177	1	another	another	DET
emaj-129	177	2	study	study	NOUN
emaj-129	177	3	was	be	AUX
emaj-129	177	4	run	run	VERB
emaj-129	177	5	by	by	ADP
emaj-129	177	6	kirik	kirik	PROPN
emaj-129	177	7	in	in	ADP
emaj-129	177	8	2007	2007	NUM
emaj-129	177	9	at	at	ADP
emaj-129	177	10	afyonkarahisar	afyonkarahisar	NOUN
emaj-129	177	11	about	about	ADP
emaj-129	177	12	accounting	accounting	NOUN
emaj-129	177	13	errors	error	NOUN
emaj-129	177	14	and	and	CCONJ
emaj-129	177	15	frauds	fraud	NOUN
emaj-129	177	16	.	.	PUNCT
emaj-129	178	1	according	accord	VERB
emaj-129	178	2	to	to	ADP
emaj-129	178	3	data	datum	NOUN
emaj-129	178	4	results	result	NOUN
emaj-129	178	5	,	,	PUNCT
emaj-129	178	6	the	the	DET
emaj-129	178	7	main	main	ADJ
emaj-129	178	8	reasons	reason	NOUN
emaj-129	178	9	of	of	ADP
emaj-129	178	10	errors	error	NOUN
emaj-129	178	11	were	be	AUX
emaj-129	178	12	carelessness	carelessness	NOUN
emaj-129	178	13	,	,	PUNCT
emaj-129	178	14	ignorance	ignorance	NOUN
emaj-129	178	15	and	and	CCONJ
emaj-129	178	16	heavy	heavy	ADJ
emaj-129	178	17	workload	workload	NOUN
emaj-129	178	18	.	.	PUNCT
emaj-129	179	1	a	a	DET
emaj-129	179	2	great	great	ADJ
emaj-129	179	3	majority	majority	NOUN
emaj-129	179	4	of	of	ADP
emaj-129	179	5	accounting	accounting	NOUN
emaj-129	179	6	professionals	professional	NOUN
emaj-129	179	7	thought	think	VERB
emaj-129	179	8	that	that	SCONJ
emaj-129	179	9	,	,	PUNCT
emaj-129	179	10	the	the	DET
emaj-129	179	11	source	source	NOUN
emaj-129	179	12	of	of	ADP
emaj-129	179	13	errors	error	NOUN
emaj-129	179	14	was	be	AUX
emaj-129	179	15	actually	actually	ADV
emaj-129	179	16	employers	employer	NOUN
emaj-129	179	17	,	,	PUNCT
emaj-129	179	18	not	not	PART
emaj-129	179	19	themselves	themselves	PRON
emaj-129	179	20	.	.	PUNCT
emaj-129	180	1	another	another	DET
emaj-129	180	2	reason	reason	NOUN
emaj-129	180	3	of	of	ADP
emaj-129	180	4	errors	error	NOUN
emaj-129	180	5	was	be	AUX
emaj-129	180	6	tight	tight	ADJ
emaj-129	180	7	tax	tax	NOUN
emaj-129	180	8	reporting	reporting	NOUN
emaj-129	180	9	periods	period	NOUN
emaj-129	180	10	.	.	PUNCT
emaj-129	181	1	this	this	PRON
emaj-129	181	2	was	be	AUX
emaj-129	181	3	always	always	ADV
emaj-129	181	4	equivalent	equivalent	ADJ
emaj-129	181	5	to	to	ADP
emaj-129	181	6	high	high	ADJ
emaj-129	181	7	workload	workload	NOUN
emaj-129	181	8	and	and	CCONJ
emaj-129	181	9	risk	risk	NOUN
emaj-129	181	10	.	.	PUNCT
emaj-129	182	1	the	the	DET
emaj-129	182	2	changes	change	NOUN
emaj-129	182	3	in	in	ADP
emaj-129	182	4	tax	tax	NOUN
emaj-129	182	5	laws	law	NOUN
emaj-129	182	6	also	also	ADV
emaj-129	182	7	caused	cause	VERB
emaj-129	182	8	differences	difference	NOUN
emaj-129	182	9	in	in	ADP
emaj-129	182	10	interpretation	interpretation	NOUN
emaj-129	182	11	.	.	PUNCT
emaj-129	183	1	moreover	moreover	ADV
emaj-129	183	2	,	,	PUNCT
emaj-129	183	3	most	most	ADJ
emaj-129	183	4	of	of	ADP
emaj-129	183	5	accounting	accounting	NOUN
emaj-129	183	6	professionals	professional	NOUN
emaj-129	183	7	thought	think	VERB
emaj-129	183	8	that	that	SCONJ
emaj-129	183	9	just	just	ADV
emaj-129	183	10	audit	audit	NOUN
emaj-129	183	11	was	be	AUX
emaj-129	183	12	not	not	PART
emaj-129	183	13	enough	enough	ADJ
emaj-129	183	14	to	to	PART
emaj-129	183	15	prevent	prevent	VERB
emaj-129	183	16	errors	error	NOUN
emaj-129	183	17	and	and	CCONJ
emaj-129	183	18	frauds	fraud	NOUN
emaj-129	183	19	.	.	PUNCT
emaj-129	184	1	in	in	ADP
emaj-129	184	2	this	this	DET
emaj-129	184	3	research	research	NOUN
emaj-129	184	4	,	,	PUNCT
emaj-129	184	5	accounting	accounting	NOUN
emaj-129	184	6	professional	professional	NOUN
emaj-129	184	7	reported	report	VERB
emaj-129	184	8	that	that	SCONJ
emaj-129	184	9	they	they	PRON
emaj-129	184	10	had	have	AUX
emaj-129	184	11	experienced	experience	VERB
emaj-129	184	12	balance	balance	NOUN
emaj-129	184	13	sheet	sheet	NOUN
emaj-129	184	14	mask	mask	NOUN
emaj-129	184	15	requests	request	NOUN
emaj-129	184	16	as	as	ADV
emaj-129	184	17	high	high	ADJ
emaj-129	184	18	as	as	ADP
emaj-129	184	19	49	49	NUM
emaj-129	184	20	%	%	NOUN
emaj-129	184	21	even	even	ADV
emaj-129	184	22	though	though	SCONJ
emaj-129	184	23	afyonkarahisar	afyonkarahisar	PROPN
emaj-129	184	24	had	have	VERB
emaj-129	184	25	mainly	mainly	ADV
emaj-129	184	26	small	small	ADJ
emaj-129	184	27	and	and	CCONJ
emaj-129	184	28	medium	medium	ADJ
emaj-129	184	29	-	-	PUNCT
emaj-129	184	30	sized	sized	ADJ
emaj-129	184	31	enterprises	enterprise	NOUN
emaj-129	184	32	.	.	PUNCT
emaj-129	185	1	the	the	DET
emaj-129	185	2	main	main	ADJ
emaj-129	185	3	reasons	reason	NOUN
emaj-129	185	4	of	of	ADP
emaj-129	185	5	this	this	DET
emaj-129	185	6	situation	situation	NOUN
emaj-129	185	7	were	be	AUX
emaj-129	185	8	trying	try	VERB
emaj-129	185	9	to	to	PART
emaj-129	185	10	get	get	VERB
emaj-129	185	11	more	more	ADJ
emaj-129	185	12	loans	loan	NOUN
emaj-129	185	13	from	from	ADP
emaj-129	185	14	banks	bank	NOUN
emaj-129	185	15	and	and	CCONJ
emaj-129	185	16	paying	pay	VERB
emaj-129	185	17	low	low	ADJ
emaj-129	185	18	taxes	taxis	NOUN
emaj-129	185	19	(	(	PUNCT
emaj-129	185	20	kirik	kirik	PROPN
emaj-129	185	21	,	,	PUNCT
emaj-129	185	22	2007	2007	NUM
emaj-129	185	23	)	)	PUNCT
emaj-129	185	24	.	.	PUNCT
emaj-129	186	1	another	another	DET
emaj-129	186	2	research	research	NOUN
emaj-129	186	3	was	be	AUX
emaj-129	186	4	published	publish	VERB
emaj-129	186	5	by	by	ADP
emaj-129	186	6	bierstake	bierstake	NOUN
emaj-129	186	7	,	,	PUNCT
emaj-129	186	8	brody	brody	NOUN
emaj-129	186	9	and	and	CCONJ
emaj-129	186	10	pacini	pacini	NOUN
emaj-129	186	11	in	in	ADP
emaj-129	186	12	2006	2006	NUM
emaj-129	186	13	,	,	PUNCT
emaj-129	186	14	which	which	PRON
emaj-129	186	15	investigated	investigate	VERB
emaj-129	186	16	the	the	DET
emaj-129	186	17	extent	extent	NOUN
emaj-129	186	18	to	to	PART
emaj-129	186	19	which	which	PRON
emaj-129	186	20	accountants	accountant	NOUN
emaj-129	186	21	,	,	PUNCT
emaj-129	186	22	internal	internal	ADJ
emaj-129	186	23	auditors	auditor	NOUN
emaj-129	186	24	,	,	PUNCT
emaj-129	186	25	and	and	CCONJ
emaj-129	186	26	certified	certified	ADJ
emaj-129	186	27	fraud	fraud	NOUN
emaj-129	186	28	examiners	examiner	NOUN
emaj-129	186	29	use	use	VERB
emaj-129	186	30	assorted	assorted	ADJ
emaj-129	186	31	fraud	fraud	NOUN
emaj-129	186	32	prevention	prevention	NOUN
emaj-129	186	33	and	and	CCONJ
emaj-129	186	34	detection	detection	NOUN
emaj-129	186	35	methods	method	NOUN
emaj-129	186	36	and	and	CCONJ
emaj-129	186	37	software	software	NOUN
emaj-129	186	38	,	,	PUNCT
emaj-129	186	39	as	as	ADV
emaj-129	186	40	well	well	ADV
emaj-129	186	41	as	as	ADP
emaj-129	186	42	their	their	PRON
emaj-129	186	43	perceptions	perception	NOUN
emaj-129	186	44	for	for	ADP
emaj-129	186	45	fraud	fraud	NOUN
emaj-129	186	46	detection	detection	NOUN
emaj-129	186	47	.	.	PUNCT
emaj-129	187	1	the	the	DET
emaj-129	187	2	results	result	NOUN
emaj-129	187	3	did	do	AUX
emaj-129	187	4	put	put	VERB
emaj-129	187	5	forward	forward	ADV
emaj-129	187	6	that	that	SCONJ
emaj-129	187	7	firewalls	firewall	NOUN
emaj-129	187	8	,	,	PUNCT
emaj-129	187	9	virus	virus	NOUN
emaj-129	187	10	and	and	CCONJ
emaj-129	187	11	password	password	NOUN
emaj-129	187	12	protection	protection	NOUN
emaj-129	187	13	,	,	PUNCT
emaj-129	187	14	and	and	CCONJ
emaj-129	187	15	internal	internal	ADJ
emaj-129	187	16	control	control	NOUN
emaj-129	187	17	review	review	NOUN
emaj-129	187	18	and	and	CCONJ
emaj-129	187	19	development	development	NOUN
emaj-129	187	20	were	be	AUX
emaj-129	187	21	quite	quite	ADV
emaj-129	187	22	frequently	frequently	ADV
emaj-129	187	23	used	use	VERB
emaj-129	187	24	to	to	ADP
emaj-129	187	25	battle	battle	NOUN
emaj-129	187	26	fraud	fraud	NOUN
emaj-129	187	27	.	.	PUNCT
emaj-129	188	1	nonetheless	nonetheless	ADV
emaj-129	188	2	,	,	PUNCT
emaj-129	188	3	continuous	continuous	ADJ
emaj-129	188	4	auditing	auditing	NOUN
emaj-129	188	5	,	,	PUNCT
emaj-129	188	6	discovery	discovery	NOUN
emaj-129	188	7	sampling	sampling	NOUN
emaj-129	188	8	,	,	PUNCT
emaj-129	188	9	data	datum	NOUN
emaj-129	188	10	mining	mining	NOUN
emaj-129	188	11	,	,	PUNCT
emaj-129	188	12	forensic	forensic	ADJ
emaj-129	188	13	accounting	accounting	NOUN
emaj-129	188	14	,	,	PUNCT
emaj-129	188	15	volume	volume	NOUN
emaj-129	188	16	7	7	NUM
emaj-129	188	17	no	no	DET
emaj-129	188	18	1	1	NUM
emaj-129	188	19	(	(	PUNCT
emaj-129	188	20	2017	2017	NUM
emaj-129	188	21	)	)	PUNCT
emaj-129	188	22	|	|	ADV
emaj-129	188	23	issn	issn	VERB
emaj-129	188	24	2158	2158	NUM
emaj-129	188	25	-	-	SYM
emaj-129	188	26	8708	8708	NUM
emaj-129	188	27	(	(	PUNCT
emaj-129	188	28	online	online	NOUN
emaj-129	188	29	)	)	PUNCT
emaj-129	188	30	|	|	ADV
emaj-129	188	31	doi	doi	X
emaj-129	188	32	10.5195	10.5195	NUM
emaj-129	188	33	/	/	SYM
emaj-129	188	34	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	188	35	|	|	NOUN
emaj-129	188	36	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	188	37	semanur	semanur	NOUN
emaj-129	188	38	adalı	adalı	NOUN
emaj-129	188	39	,	,	PUNCT
emaj-129	188	40	cevdet	cevdet	NOUN
emaj-129	188	41	kızıl	kızıl	NOUN
emaj-129	188	42	emerging	emerge	VERB
emaj-129	188	43	markets	market	NOUN
emaj-129	188	44	journal	journal	NOUN
emaj-129	188	45	|	|	ADV
emaj-129	188	46	p	p	NOUN
emaj-129	188	47	a	a	DET
emaj-129	188	48	g	g	NOUN
emaj-129	188	49	e	e	X
emaj-129	188	50	|58	|58	NOUN
emaj-129	188	51	and	and	CCONJ
emaj-129	188	52	digital	digital	ADJ
emaj-129	188	53	analysis	analysis	NOUN
emaj-129	188	54	software	software	NOUN
emaj-129	188	55	were	be	AUX
emaj-129	188	56	less	less	ADV
emaj-129	188	57	often	often	ADV
emaj-129	188	58	used	use	VERB
emaj-129	188	59	,	,	PUNCT
emaj-129	188	60	notwithstanding	notwithstanding	ADP
emaj-129	188	61	receiving	receive	VERB
emaj-129	188	62	the	the	DET
emaj-129	188	63	high	high	ADJ
emaj-129	188	64	ratings	rating	NOUN
emaj-129	188	65	of	of	ADP
emaj-129	188	66	usefulness	usefulness	NOUN
emaj-129	188	67	.	.	PUNCT
emaj-129	189	1	especially	especially	ADV
emaj-129	189	2	,	,	PUNCT
emaj-129	189	3	organizational	organizational	ADJ
emaj-129	189	4	use	use	NOUN
emaj-129	189	5	of	of	ADP
emaj-129	189	6	forensic	forensic	ADJ
emaj-129	189	7	accountants	accountant	NOUN
emaj-129	189	8	was	be	AUX
emaj-129	189	9	the	the	DET
emaj-129	189	10	least	least	ADV
emaj-129	189	11	often	often	ADV
emaj-129	189	12	used	use	VERB
emaj-129	189	13	of	of	ADP
emaj-129	189	14	any	any	DET
emaj-129	189	15	anti	anti	ADJ
emaj-129	189	16	-	-	ADJ
emaj-129	189	17	fraud	fraud	ADJ
emaj-129	189	18	method	method	NOUN
emaj-129	189	19	,	,	PUNCT
emaj-129	189	20	but	but	CCONJ
emaj-129	189	21	had	have	VERB
emaj-129	189	22	the	the	DET
emaj-129	189	23	highest	high	ADJ
emaj-129	189	24	mean	mean	ADJ
emaj-129	189	25	effectiveness	effectiveness	NOUN
emaj-129	189	26	rating	rating	NOUN
emaj-129	189	27	.	.	PUNCT
emaj-129	190	1	smaller	small	ADJ
emaj-129	190	2	firms	firm	NOUN
emaj-129	190	3	came	come	VERB
emaj-129	190	4	into	into	ADP
emaj-129	190	5	view	view	NOUN
emaj-129	190	6	to	to	PART
emaj-129	190	7	be	be	AUX
emaj-129	190	8	the	the	DET
emaj-129	190	9	most	most	ADV
emaj-129	190	10	unwilling	unwilling	ADJ
emaj-129	190	11	to	to	PART
emaj-129	190	12	supply	supply	VERB
emaj-129	190	13	in	in	ADP
emaj-129	190	14	fraud	fraud	NOUN
emaj-129	190	15	prevention	prevention	NOUN
emaj-129	190	16	and	and	CCONJ
emaj-129	190	17	revealing	reveal	VERB
emaj-129	190	18	methodology	methodology	NOUN
emaj-129	190	19	.	.	PUNCT
emaj-129	191	1	this	this	PRON
emaj-129	191	2	could	could	AUX
emaj-129	191	3	be	be	AUX
emaj-129	191	4	because	because	SCONJ
emaj-129	191	5	of	of	ADP
emaj-129	191	6	concerns	concern	NOUN
emaj-129	191	7	about	about	ADP
emaj-129	191	8	cost	cost	NOUN
emaj-129	191	9	,	,	PUNCT
emaj-129	191	10	although	although	SCONJ
emaj-129	191	11	a	a	DET
emaj-129	191	12	fraud	fraud	NOUN
emaj-129	191	13	incident	incident	NOUN
emaj-129	191	14	can	can	AUX
emaj-129	191	15	be	be	AUX
emaj-129	191	16	more	more	ADV
emaj-129	191	17	costly	costly	ADJ
emaj-129	191	18	for	for	ADP
emaj-129	191	19	small	small	ADJ
emaj-129	191	20	businesses	business	NOUN
emaj-129	191	21	than	than	ADP
emaj-129	191	22	large	large	ADJ
emaj-129	191	23	ones	one	NOUN
emaj-129	191	24	.	.	PUNCT
emaj-129	192	1	the	the	DET
emaj-129	192	2	results	result	NOUN
emaj-129	192	3	pointed	point	VERB
emaj-129	192	4	out	out	ADP
emaj-129	192	5	that	that	SCONJ
emaj-129	192	6	even	even	ADV
emaj-129	192	7	at	at	ADP
emaj-129	192	8	larger	large	ADJ
emaj-129	192	9	firms	firm	NOUN
emaj-129	192	10	;	;	PUNCT
emaj-129	192	11	anti	anti	ADJ
emaj-129	192	12	-	-	ADJ
emaj-129	192	13	fraud	fraud	ADJ
emaj-129	192	14	methods	method	NOUN
emaj-129	192	15	and	and	CCONJ
emaj-129	192	16	software	software	NOUN
emaj-129	192	17	were	be	AUX
emaj-129	192	18	underutilized	underutilize	VERB
emaj-129	192	19	(	(	PUNCT
emaj-129	192	20	bierstaker	bierstaker	NOUN
emaj-129	192	21	,	,	PUNCT
emaj-129	192	22	brody	brody	PROPN
emaj-129	192	23	,	,	PUNCT
emaj-129	192	24	&	&	CCONJ
emaj-129	192	25	pacini	pacini	PROPN
emaj-129	192	26	,	,	PUNCT
emaj-129	192	27	2006	2006	NUM
emaj-129	192	28	)	)	PUNCT
emaj-129	192	29	.	.	PUNCT
emaj-129	193	1	durtschi	durtschi	PROPN
emaj-129	193	2	,	,	PUNCT
emaj-129	193	3	hillison	hillison	NOUN
emaj-129	193	4	and	and	CCONJ
emaj-129	193	5	pacini	pacini	NOUN
emaj-129	193	6	’s	’s	PART
emaj-129	193	7	research	research	NOUN
emaj-129	193	8	in	in	ADP
emaj-129	193	9	2004	2004	NUM
emaj-129	193	10	emphasized	emphasize	VERB
emaj-129	193	11	that	that	SCONJ
emaj-129	193	12	;	;	PUNCT
emaj-129	193	13	benford	benford	PROPN
emaj-129	193	14	law	law	NOUN
emaj-129	193	15	was	be	AUX
emaj-129	193	16	effective	effective	ADJ
emaj-129	193	17	to	to	PART
emaj-129	193	18	detect	detect	VERB
emaj-129	193	19	accounting	accounting	NOUN
emaj-129	193	20	frauds	fraud	NOUN
emaj-129	193	21	.	.	PUNCT
emaj-129	194	1	the	the	DET
emaj-129	194	2	goal	goal	NOUN
emaj-129	194	3	of	of	ADP
emaj-129	194	4	this	this	DET
emaj-129	194	5	study	study	NOUN
emaj-129	194	6	was	be	AUX
emaj-129	194	7	to	to	PART
emaj-129	194	8	help	help	VERB
emaj-129	194	9	auditors	auditor	NOUN
emaj-129	194	10	more	more	ADV
emaj-129	194	11	appropriately	appropriately	ADV
emaj-129	194	12	for	for	ADP
emaj-129	194	13	applying	apply	VERB
emaj-129	194	14	benford	benford	NOUN
emaj-129	194	15	’s	’s	PART
emaj-129	194	16	lawbased	lawbase	VERB
emaj-129	194	17	analysis	analysis	NOUN
emaj-129	194	18	to	to	PART
emaj-129	194	19	boost	boost	VERB
emaj-129	194	20	their	their	PRON
emaj-129	194	21	ability	ability	NOUN
emaj-129	194	22	to	to	PART
emaj-129	194	23	identify	identify	VERB
emaj-129	194	24	fraud	fraud	NOUN
emaj-129	194	25	.	.	PUNCT
emaj-129	195	1	it	it	PRON
emaj-129	195	2	was	be	AUX
emaj-129	195	3	concluded	conclude	VERB
emaj-129	195	4	that	that	SCONJ
emaj-129	195	5	when	when	SCONJ
emaj-129	195	6	used	use	VERB
emaj-129	195	7	correctly	correctly	ADV
emaj-129	195	8	,	,	PUNCT
emaj-129	195	9	benford	benford	PROPN
emaj-129	195	10	’s	’s	PART
emaj-129	195	11	analysis	analysis	NOUN
emaj-129	195	12	is	be	AUX
emaj-129	195	13	a	a	DET
emaj-129	195	14	useful	useful	ADJ
emaj-129	195	15	tool	tool	NOUN
emaj-129	195	16	to	to	PART
emaj-129	195	17	detect	detect	VERB
emaj-129	195	18	suspicious	suspicious	ADJ
emaj-129	195	19	accounts	account	NOUN
emaj-129	195	20	.	.	PUNCT
emaj-129	196	1	it	it	PRON
emaj-129	196	2	was	be	AUX
emaj-129	196	3	also	also	ADV
emaj-129	196	4	stated	state	VERB
emaj-129	196	5	that	that	SCONJ
emaj-129	196	6	,	,	PUNCT
emaj-129	196	7	due	due	ADP
emaj-129	196	8	to	to	ADP
emaj-129	196	9	its	its	PRON
emaj-129	196	10	helpfulness	helpfulness	ADJ
emaj-129	196	11	,	,	PUNCT
emaj-129	196	12	digital	digital	ADJ
emaj-129	196	13	analysis	analysis	NOUN
emaj-129	196	14	tools	tool	NOUN
emaj-129	196	15	based	base	VERB
emaj-129	196	16	on	on	ADP
emaj-129	196	17	benford	benford	PROPN
emaj-129	196	18	’s	’s	PART
emaj-129	196	19	law	law	NOUN
emaj-129	196	20	were	be	AUX
emaj-129	196	21	now	now	ADV
emaj-129	196	22	included	include	VERB
emaj-129	196	23	in	in	ADP
emaj-129	196	24	many	many	ADJ
emaj-129	196	25	popular	popular	ADJ
emaj-129	196	26	software	software	NOUN
emaj-129	196	27	packages	package	NOUN
emaj-129	196	28	and	and	CCONJ
emaj-129	196	29	were	be	AUX
emaj-129	196	30	being	be	AUX
emaj-129	196	31	touted	tout	VERB
emaj-129	196	32	in	in	ADP
emaj-129	196	33	the	the	DET
emaj-129	196	34	popular	popular	ADJ
emaj-129	196	35	press	press	NOUN
emaj-129	196	36	.	.	PUNCT
emaj-129	197	1	it	it	PRON
emaj-129	197	2	was	be	AUX
emaj-129	197	3	also	also	ADV
emaj-129	197	4	mentioned	mention	VERB
emaj-129	197	5	that	that	SCONJ
emaj-129	197	6	,	,	PUNCT
emaj-129	197	7	benford	benford	PROPN
emaj-129	197	8	law	law	NOUN
emaj-129	197	9	was	be	AUX
emaj-129	197	10	helpful	helpful	ADJ
emaj-129	197	11	to	to	PART
emaj-129	197	12	identify	identify	VERB
emaj-129	197	13	possible	possible	ADJ
emaj-129	197	14	errors	error	NOUN
emaj-129	197	15	,	,	PUNCT
emaj-129	197	16	potential	potential	ADJ
emaj-129	197	17	fraud	fraud	NOUN
emaj-129	197	18	or	or	CCONJ
emaj-129	197	19	other	other	ADJ
emaj-129	197	20	irregularities	irregularity	NOUN
emaj-129	197	21	.	.	PUNCT
emaj-129	198	1	benford	benford	PROPN
emaj-129	198	2	analysis	analysis	NOUN
emaj-129	198	3	was	be	AUX
emaj-129	198	4	a	a	DET
emaj-129	198	5	particularly	particularly	ADV
emaj-129	198	6	useful	useful	ADJ
emaj-129	198	7	analytical	analytical	ADJ
emaj-129	198	8	tool	tool	NOUN
emaj-129	198	9	because	because	SCONJ
emaj-129	198	10	it	it	PRON
emaj-129	198	11	does	do	AUX
emaj-129	198	12	not	not	PART
emaj-129	198	13	use	use	VERB
emaj-129	198	14	aggregated	aggregate	VERB
emaj-129	198	15	data	datum	NOUN
emaj-129	198	16	;	;	PUNCT
emaj-129	198	17	rather	rather	ADV
emaj-129	198	18	it	it	PRON
emaj-129	198	19	is	be	AUX
emaj-129	198	20	conducted	conduct	VERB
emaj-129	198	21	on	on	ADP
emaj-129	198	22	specific	specific	ADJ
emaj-129	198	23	accounts	account	NOUN
emaj-129	198	24	using	use	VERB
emaj-129	198	25	all	all	DET
emaj-129	198	26	the	the	DET
emaj-129	198	27	data	datum	NOUN
emaj-129	198	28	available	available	ADJ
emaj-129	198	29	.	.	PUNCT
emaj-129	199	1	it	it	PRON
emaj-129	199	2	can	can	AUX
emaj-129	199	3	be	be	AUX
emaj-129	199	4	very	very	ADV
emaj-129	199	5	useful	useful	ADJ
emaj-129	199	6	in	in	ADP
emaj-129	199	7	identifying	identify	VERB
emaj-129	199	8	specific	specific	ADJ
emaj-129	199	9	accounts	account	NOUN
emaj-129	199	10	for	for	ADP
emaj-129	199	11	further	further	ADJ
emaj-129	199	12	analysis	analysis	NOUN
emaj-129	199	13	and	and	CCONJ
emaj-129	199	14	investigation	investigation	NOUN
emaj-129	199	15	(	(	PUNCT
emaj-129	199	16	durtschi	durtschi	PROPN
emaj-129	199	17	,	,	PUNCT
emaj-129	199	18	hillison	hillison	PROPN
emaj-129	199	19	,	,	PUNCT
emaj-129	199	20	&	&	CCONJ
emaj-129	199	21	pacini	pacini	PROPN
emaj-129	199	22	,	,	PUNCT
emaj-129	199	23	2004	2004	NUM
emaj-129	199	24	)	)	PUNCT
emaj-129	199	25	.	.	PUNCT
emaj-129	200	1	the	the	DET
emaj-129	200	2	study	study	NOUN
emaj-129	200	3	which	which	PRON
emaj-129	200	4	was	be	AUX
emaj-129	200	5	conducted	conduct	VERB
emaj-129	200	6	by	by	ADP
emaj-129	200	7	knapp	knapp	PROPN
emaj-129	200	8	and	and	CCONJ
emaj-129	200	9	knapp	knapp	PROPN
emaj-129	200	10	in	in	ADP
emaj-129	200	11	2001	2001	NUM
emaj-129	200	12	provided	provide	VERB
emaj-129	200	13	empirical	empirical	ADJ
emaj-129	200	14	tests	test	NOUN
emaj-129	200	15	of	of	ADP
emaj-129	200	16	experience	experience	NOUN
emaj-129	200	17	and	and	CCONJ
emaj-129	200	18	unambiguous	unambiguous	ADJ
emaj-129	200	19	fraud	fraud	NOUN
emaj-129	200	20	risk	risk	NOUN
emaj-129	200	21	.	.	PUNCT
emaj-129	201	1	this	this	DET
emaj-129	201	2	study	study	NOUN
emaj-129	201	3	also	also	ADV
emaj-129	201	4	focused	focus	VERB
emaj-129	201	5	on	on	ADP
emaj-129	201	6	auditors	auditor	NOUN
emaj-129	201	7	'	'	PART
emaj-129	201	8	ability	ability	NOUN
emaj-129	201	9	to	to	PART
emaj-129	201	10	use	use	VERB
emaj-129	201	11	analytical	analytical	ADJ
emaj-129	201	12	procedures	procedure	NOUN
emaj-129	201	13	to	to	PART
emaj-129	201	14	successfully	successfully	ADV
emaj-129	201	15	assess	assess	VERB
emaj-129	201	16	the	the	DET
emaj-129	201	17	risk	risk	NOUN
emaj-129	201	18	of	of	ADP
emaj-129	201	19	falsified	falsified	ADJ
emaj-129	201	20	financial	financial	ADJ
emaj-129	201	21	reporting	reporting	NOUN
emaj-129	201	22	.	.	PUNCT
emaj-129	202	1	audit	audit	NOUN
emaj-129	202	2	managers	manager	NOUN
emaj-129	202	3	and	and	CCONJ
emaj-129	202	4	seniors	senior	NOUN
emaj-129	202	5	were	be	AUX
emaj-129	202	6	asked	ask	VERB
emaj-129	202	7	to	to	PART
emaj-129	202	8	read	read	VERB
emaj-129	202	9	either	either	CCONJ
emaj-129	202	10	a	a	DET
emaj-129	202	11	fraud	fraud	NOUN
emaj-129	202	12	case	case	NOUN
emaj-129	202	13	or	or	CCONJ
emaj-129	202	14	a	a	DET
emaj-129	202	15	no	no	DET
emaj-129	202	16	fraud	fraud	NOUN
emaj-129	202	17	case	case	NOUN
emaj-129	202	18	,	,	PUNCT
emaj-129	202	19	perform	perform	VERB
emaj-129	202	20	an	an	DET
emaj-129	202	21	analytical	analytical	ADJ
emaj-129	202	22	procedures	procedure	NOUN
emaj-129	202	23	task	task	NOUN
emaj-129	202	24	,	,	PUNCT
emaj-129	202	25	and	and	CCONJ
emaj-129	202	26	provide	provide	VERB
emaj-129	202	27	fraud	fraud	NOUN
emaj-129	202	28	risk	risk	NOUN
emaj-129	202	29	assessments	assessment	NOUN
emaj-129	202	30	.	.	PUNCT
emaj-129	203	1	with	with	ADP
emaj-129	203	2	respect	respect	NOUN
emaj-129	203	3	to	to	ADP
emaj-129	203	4	experience	experience	NOUN
emaj-129	203	5	,	,	PUNCT
emaj-129	203	6	audit	audit	NOUN
emaj-129	203	7	managers	manager	NOUN
emaj-129	203	8	were	be	AUX
emaj-129	203	9	significantly	significantly	ADV
emaj-129	203	10	more	more	ADV
emaj-129	203	11	efficient	efficient	ADJ
emaj-129	203	12	in	in	ADP
emaj-129	203	13	assessing	assess	VERB
emaj-129	203	14	the	the	DET
emaj-129	203	15	risk	risk	NOUN
emaj-129	203	16	of	of	ADP
emaj-129	203	17	financial	financial	ADJ
emaj-129	203	18	statement	statement	NOUN
emaj-129	203	19	fraud	fraud	NOUN
emaj-129	203	20	with	with	ADP
emaj-129	203	21	analytical	analytical	ADJ
emaj-129	203	22	procedures	procedure	NOUN
emaj-129	203	23	than	than	ADP
emaj-129	203	24	audit	audit	NOUN
emaj-129	203	25	seniors	senior	NOUN
emaj-129	203	26	.	.	PUNCT
emaj-129	204	1	furthermore	furthermore	ADV
emaj-129	204	2	,	,	PUNCT
emaj-129	204	3	risk	risk	NOUN
emaj-129	204	4	assessments	assessment	NOUN
emaj-129	204	5	of	of	ADP
emaj-129	204	6	audit	audit	NOUN
emaj-129	204	7	seniors	senior	NOUN
emaj-129	204	8	did	do	AUX
emaj-129	204	9	not	not	PART
emaj-129	204	10	differ	differ	VERB
emaj-129	204	11	significantly	significantly	ADV
emaj-129	204	12	when	when	SCONJ
emaj-129	204	13	fraud	fraud	NOUN
emaj-129	204	14	was	be	AUX
emaj-129	204	15	present	present	ADJ
emaj-129	204	16	or	or	CCONJ
emaj-129	204	17	was	be	AUX
emaj-129	204	18	not	not	PART
emaj-129	204	19	present	present	ADJ
emaj-129	204	20	.	.	PUNCT
emaj-129	205	1	with	with	ADP
emaj-129	205	2	respect	respect	NOUN
emaj-129	205	3	to	to	ADP
emaj-129	205	4	explicit	explicit	ADJ
emaj-129	205	5	fraud	fraud	NOUN
emaj-129	205	6	risk	risk	NOUN
emaj-129	205	7	assessment	assessment	NOUN
emaj-129	205	8	instructions	instruction	NOUN
emaj-129	205	9	,	,	PUNCT
emaj-129	205	10	the	the	DET
emaj-129	205	11	results	result	NOUN
emaj-129	205	12	indicated	indicate	VERB
emaj-129	205	13	that	that	SCONJ
emaj-129	205	14	auditors	auditor	NOUN
emaj-129	205	15	'	'	PART
emaj-129	205	16	fraud	fraud	NOUN
emaj-129	205	17	risk	risk	NOUN
emaj-129	205	18	assessments	assessment	NOUN
emaj-129	205	19	were	be	AUX
emaj-129	205	20	more	more	ADV
emaj-129	205	21	effective	effective	ADJ
emaj-129	205	22	when	when	SCONJ
emaj-129	205	23	explicit	explicit	ADJ
emaj-129	205	24	fraud	fraud	NOUN
emaj-129	205	25	risk	risk	NOUN
emaj-129	205	26	assessment	assessment	NOUN
emaj-129	205	27	instructions	instruction	NOUN
emaj-129	205	28	were	be	AUX
emaj-129	205	29	present	present	ADJ
emaj-129	205	30	(	(	PUNCT
emaj-129	205	31	knapp	knapp	PROPN
emaj-129	205	32	&	&	CCONJ
emaj-129	205	33	knapp	knapp	PROPN
emaj-129	205	34	,	,	PUNCT
emaj-129	205	35	2001	2001	NUM
emaj-129	205	36	)	)	PUNCT
emaj-129	205	37	.	.	PUNCT
emaj-129	206	1	one	one	NUM
emaj-129	206	2	of	of	ADP
emaj-129	206	3	the	the	DET
emaj-129	206	4	earliest	early	ADJ
emaj-129	206	5	studies	study	NOUN
emaj-129	206	6	in	in	ADP
emaj-129	206	7	literature	literature	NOUN
emaj-129	206	8	by	by	ADP
emaj-129	206	9	bonner	bonner	PROPN
emaj-129	206	10	,	,	PUNCT
emaj-129	206	11	palmrose	palmrose	ADJ
emaj-129	206	12	and	and	CCONJ
emaj-129	206	13	young	young	ADJ
emaj-129	206	14	dated	date	VERB
emaj-129	206	15	1998	1998	NUM
emaj-129	206	16	stated	state	VERB
emaj-129	206	17	the	the	DET
emaj-129	206	18	importance	importance	NOUN
emaj-129	206	19	of	of	ADP
emaj-129	206	20	fraud	fraud	NOUN
emaj-129	206	21	type	type	NOUN
emaj-129	206	22	to	to	PART
emaj-129	206	23	detect	detect	VERB
emaj-129	206	24	frauds	fraud	NOUN
emaj-129	206	25	.	.	PUNCT
emaj-129	207	1	it	it	PRON
emaj-129	207	2	documents	document	VERB
emaj-129	207	3	that	that	SCONJ
emaj-129	207	4	,	,	PUNCT
emaj-129	207	5	fraud	fraud	NOUN
emaj-129	207	6	type	type	NOUN
emaj-129	207	7	matters	matter	NOUN
emaj-129	207	8	in	in	ADP
emaj-129	207	9	auditor	auditor	NOUN
emaj-129	207	10	’s	’s	PART
emaj-129	207	11	legal	legal	ADJ
emaj-129	207	12	action	action	NOUN
emaj-129	207	13	and	and	CCONJ
emaj-129	207	14	provides	provide	VERB
emaj-129	207	15	proof	proof	NOUN
emaj-129	207	16	on	on	ADP
emaj-129	207	17	specific	specific	ADJ
emaj-129	207	18	characteristics	characteristic	NOUN
emaj-129	207	19	of	of	ADP
emaj-129	207	20	fraud	fraud	NOUN
emaj-129	207	21	.	.	PUNCT
emaj-129	208	1	documenting	document	VERB
emaj-129	208	2	fraud	fraud	NOUN
emaj-129	208	3	type	type	NOUN
emaj-129	208	4	is	be	AUX
emaj-129	208	5	a	a	DET
emaj-129	208	6	required	required	ADJ
emaj-129	208	7	first	first	ADJ
emaj-129	208	8	step	step	NOUN
emaj-129	208	9	to	to	PART
emaj-129	208	10	better	well	ADV
emaj-129	208	11	comprehend	comprehend	VERB
emaj-129	208	12	the	the	DET
emaj-129	208	13	role	role	NOUN
emaj-129	208	14	of	of	ADP
emaj-129	208	15	fraud	fraud	NOUN
emaj-129	208	16	in	in	ADP
emaj-129	208	17	auditor	auditor	NOUN
emaj-129	208	18	’s	’s	PART
emaj-129	208	19	legal	legal	ADJ
emaj-129	208	20	action	action	NOUN
emaj-129	208	21	(	(	PUNCT
emaj-129	208	22	bonner	bonner	PROPN
emaj-129	208	23	,	,	PUNCT
emaj-129	208	24	palmrose	palmrose	ADJ
emaj-129	208	25	,	,	PUNCT
emaj-129	208	26	&	&	CCONJ
emaj-129	208	27	young	young	ADJ
emaj-129	208	28	,	,	PUNCT
emaj-129	208	29	1998	1998	NUM
emaj-129	208	30	)	)	PUNCT
emaj-129	208	31	.	.	PUNCT
emaj-129	209	1	3	3	X
emaj-129	209	2	.	.	X
emaj-129	209	3	data	datum	NOUN
emaj-129	209	4	and	and	CCONJ
emaj-129	209	5	methodology	methodology	NOUN
emaj-129	209	6	this	this	DET
emaj-129	209	7	study	study	NOUN
emaj-129	209	8	took	take	VERB
emaj-129	209	9	advantage	advantage	NOUN
emaj-129	209	10	of	of	ADP
emaj-129	209	11	the	the	DET
emaj-129	209	12	questionnaire	questionnaire	NOUN
emaj-129	209	13	method	method	NOUN
emaj-129	209	14	in	in	ADP
emaj-129	209	15	terms	term	NOUN
emaj-129	209	16	of	of	ADP
emaj-129	209	17	implementation	implementation	NOUN
emaj-129	209	18	section	section	NOUN
emaj-129	209	19	.	.	PUNCT
emaj-129	210	1	in	in	ADP
emaj-129	210	2	this	this	DET
emaj-129	210	3	regard	regard	NOUN
emaj-129	210	4	,	,	PUNCT
emaj-129	210	5	surveys	survey	NOUN
emaj-129	210	6	were	be	AUX
emaj-129	210	7	distributed	distribute	VERB
emaj-129	210	8	to	to	ADP
emaj-129	210	9	36	36	NUM
emaj-129	210	10	accounting	accounting	NOUN
emaj-129	210	11	professionals	professional	NOUN
emaj-129	210	12	residing	reside	VERB
emaj-129	210	13	in	in	ADP
emaj-129	210	14	the	the	DET
emaj-129	210	15	city	city	NOUN
emaj-129	210	16	of	of	ADP
emaj-129	210	17	edirne	edirne	PROPN
emaj-129	210	18	,	,	PUNCT
emaj-129	210	19	turkey	turkey	PROPN
emaj-129	210	20	.	.	PUNCT
emaj-129	211	1	responsibility	responsibility	NOUN
emaj-129	211	2	of	of	ADP
emaj-129	211	3	accounting	accounting	NOUN
emaj-129	211	4	professionals	professional	NOUN
emaj-129	211	5	to	to	PART
emaj-129	211	6	determine	determine	VERB
emaj-129	211	7	and	and	CCONJ
emaj-129	211	8	prevent	prevent	VERB
emaj-129	211	9	accounting	accounting	NOUN
emaj-129	211	10	errors	error	NOUN
emaj-129	211	11	and	and	CCONJ
emaj-129	211	12	fraud	fraud	NOUN
emaj-129	211	13	was	be	AUX
emaj-129	211	14	investigated	investigate	VERB
emaj-129	211	15	.	.	PUNCT
emaj-129	212	1	research	research	NOUN
emaj-129	212	2	results	result	NOUN
emaj-129	212	3	and	and	CCONJ
emaj-129	212	4	findings	finding	NOUN
emaj-129	212	5	are	be	AUX
emaj-129	212	6	presented	present	VERB
emaj-129	212	7	on	on	ADP
emaj-129	212	8	tables	table	NOUN
emaj-129	212	9	below	below	ADV
emaj-129	212	10	:	:	PUNCT
emaj-129	212	11	table	table	NOUN
emaj-129	212	12	1	1	NUM
emaj-129	212	13	:	:	PUNCT
emaj-129	212	14	age	age	NOUN
emaj-129	212	15	frequency	frequency	NOUN
emaj-129	212	16	percent	percent	NOUN
emaj-129	212	17	valid	valid	ADJ
emaj-129	212	18	percent	percent	NOUN
emaj-129	212	19	cumulative	cumulative	ADJ
emaj-129	212	20	percent	percent	NOUN
emaj-129	212	21	v	v	ADP
emaj-129	213	1	al	al	PROPN
emaj-129	213	2	i	i	PROPN
emaj-129	213	3	d	d	PROPN
emaj-129	213	4	23	23	NUM
emaj-129	213	5	1	1	NUM
emaj-129	213	6	2,8	2,8	NUM
emaj-129	213	7	2,8	2,8	NUM
emaj-129	213	8	2,8	2,8	NUM
emaj-129	213	9	28	28	NUM
emaj-129	213	10	1	1	NUM
emaj-129	213	11	2,8	2,8	NUM
emaj-129	213	12	2,8	2,8	NUM
emaj-129	213	13	5,6	5,6	NUM
emaj-129	213	14	30	30	NUM
emaj-129	213	15	2	2	NUM
emaj-129	213	16	5,6	5,6	NUM
emaj-129	213	17	5,6	5,6	NUM
emaj-129	213	18	11,1	11,1	NUM
emaj-129	213	19	31	31	NUM
emaj-129	213	20	1	1	NUM
emaj-129	213	21	2,8	2,8	NUM
emaj-129	213	22	2,8	2,8	NUM
emaj-129	213	23	13,9	13,9	NUM
emaj-129	213	24	32	32	NUM
emaj-129	213	25	1	1	NUM
emaj-129	213	26	2,8	2,8	NUM
emaj-129	213	27	2,8	2,8	NUM
emaj-129	213	28	16,7	16,7	NUM
emaj-129	213	29	33	33	NUM
emaj-129	213	30	1	1	NUM
emaj-129	213	31	2,8	2,8	NUM
emaj-129	213	32	2,8	2,8	NUM
emaj-129	213	33	19,4	19,4	NUM
emaj-129	213	34	34	34	NUM
emaj-129	213	35	1	1	NUM
emaj-129	213	36	2,8	2,8	NUM
emaj-129	213	37	2,8	2,8	NUM
emaj-129	213	38	22,2	22,2	NUM
emaj-129	213	39	35	35	NUM
emaj-129	213	40	2	2	NUM
emaj-129	213	41	5,6	5,6	NUM
emaj-129	213	42	5,6	5,6	NUM
emaj-129	213	43	27,8	27,8	NUM
emaj-129	213	44	36	36	NUM
emaj-129	213	45	2	2	NUM
emaj-129	213	46	5,6	5,6	NUM
emaj-129	213	47	5,6	5,6	NUM
emaj-129	213	48	33,3	33,3	NOUN
emaj-129	213	49	38	38	NUM
emaj-129	213	50	1	1	NUM
emaj-129	213	51	2,8	2,8	NUM
emaj-129	213	52	2,8	2,8	NUM
emaj-129	213	53	36,1	36,1	NUM
emaj-129	213	54	40	40	NUM
emaj-129	213	55	1	1	NUM
emaj-129	213	56	2,8	2,8	NUM
emaj-129	213	57	2,8	2,8	NUM
emaj-129	213	58	38,9	38,9	NUM
emaj-129	213	59	41	41	NUM
emaj-129	213	60	2	2	NUM
emaj-129	213	61	5,6	5,6	NUM
emaj-129	213	62	5,6	5,6	NUM
emaj-129	213	63	44,4	44,4	NOUN
emaj-129	213	64	44	44	NUM
emaj-129	213	65	1	1	NUM
emaj-129	213	66	2,8	2,8	NUM
emaj-129	213	67	2,8	2,8	NUM
emaj-129	213	68	47,2	47,2	NOUN
emaj-129	213	69	45	45	NUM
emaj-129	213	70	1	1	NUM
emaj-129	213	71	2,8	2,8	NUM
emaj-129	213	72	2,8	2,8	NUM
emaj-129	213	73	50,0	50,0	NOUN
emaj-129	213	74	46	46	NUM
emaj-129	213	75	2	2	NUM
emaj-129	213	76	5,6	5,6	NUM
emaj-129	213	77	5,6	5,6	NUM
emaj-129	213	78	55,6	55,6	NUM
emaj-129	213	79	50	50	NUM
emaj-129	213	80	1	1	NUM
emaj-129	213	81	2,8	2,8	NUM
emaj-129	213	82	2,8	2,8	NUM
emaj-129	213	83	58,3	58,3	NUM
emaj-129	213	84	51	51	NUM
emaj-129	213	85	2	2	NUM
emaj-129	213	86	5,6	5,6	NUM
emaj-129	213	87	5,6	5,6	NUM
emaj-129	213	88	63,9	63,9	NUM
emaj-129	213	89	52	52	NUM
emaj-129	213	90	2	2	NUM
emaj-129	213	91	5,6	5,6	NUM
emaj-129	213	92	5,6	5,6	NUM
emaj-129	213	93	69,4	69,4	NUM
emaj-129	213	94	57	57	NUM
emaj-129	213	95	1	1	NUM
emaj-129	213	96	2,8	2,8	NUM
emaj-129	213	97	2,8	2,8	NUM
emaj-129	213	98	72,2	72,2	NUM
emaj-129	213	99	58	58	NUM
emaj-129	213	100	2	2	NUM
emaj-129	213	101	5,6	5,6	NUM
emaj-129	213	102	5,6	5,6	NUM
emaj-129	213	103	77,8	77,8	NUM
emaj-129	213	104	59	59	NUM
emaj-129	213	105	1	1	NUM
emaj-129	213	106	2,8	2,8	NUM
emaj-129	213	107	2,8	2,8	NUM
emaj-129	213	108	80,6	80,6	NUM
emaj-129	213	109	60	60	NUM
emaj-129	213	110	2	2	NUM
emaj-129	213	111	5,6	5,6	NUM
emaj-129	213	112	5,6	5,6	NUM
emaj-129	213	113	86,1	86,1	NUM
emaj-129	213	114	61	61	NUM
emaj-129	213	115	1	1	NUM
emaj-129	213	116	2,8	2,8	NUM
emaj-129	213	117	2,8	2,8	NUM
emaj-129	213	118	88,9	88,9	NUM
emaj-129	213	119	62	62	NUM
emaj-129	213	120	1	1	NUM
emaj-129	213	121	2,8	2,8	NUM
emaj-129	213	122	2,8	2,8	NUM
emaj-129	213	123	91,7	91,7	NOUN
emaj-129	213	124	63	63	NUM
emaj-129	213	125	1	1	NUM
emaj-129	213	126	2,8	2,8	NUM
emaj-129	213	127	2,8	2,8	NUM
emaj-129	213	128	94,4	94,4	NUM
emaj-129	213	129	67	67	NUM
emaj-129	213	130	1	1	NUM
emaj-129	213	131	2,8	2,8	NUM
emaj-129	213	132	2,8	2,8	NUM
emaj-129	213	133	97,2	97,2	NOUN
emaj-129	213	134	68	68	NUM
emaj-129	213	135	1	1	NUM
emaj-129	213	136	2,8	2,8	NUM
emaj-129	213	137	2,8	2,8	NUM
emaj-129	213	138	100,0	100,0	NOUN
emaj-129	213	139	to	to	ADP
emaj-129	213	140	tal	tal	PROPN
emaj-129	213	141	36	36	NUM
emaj-129	213	142	100,0	100,0	NUM
emaj-129	213	143	100,0	100,0	NOUN
emaj-129	213	144	as	as	SCONJ
emaj-129	213	145	observed	observe	VERB
emaj-129	213	146	on	on	ADP
emaj-129	213	147	table	table	NOUN
emaj-129	213	148	1	1	NUM
emaj-129	213	149	,	,	PUNCT
emaj-129	213	150	50	50	NUM
emaj-129	213	151	%	%	NOUN
emaj-129	213	152	of	of	ADP
emaj-129	213	153	accounting	accounting	NOUN
emaj-129	213	154	professionals	professional	NOUN
emaj-129	213	155	completing	complete	VERB
emaj-129	213	156	the	the	DET
emaj-129	213	157	questionnaire	questionnaire	NOUN
emaj-129	213	158	were	be	AUX
emaj-129	213	159	over	over	ADP
emaj-129	213	160	45	45	NUM
emaj-129	213	161	years	year	NOUN
emaj-129	213	162	old	old	ADJ
emaj-129	213	163	.	.	PUNCT
emaj-129	214	1	therefore	therefore	ADV
emaj-129	214	2	,	,	PUNCT
emaj-129	214	3	we	we	PRON
emaj-129	214	4	can	can	AUX
emaj-129	214	5	say	say	VERB
emaj-129	214	6	that	that	SCONJ
emaj-129	214	7	the	the	DET
emaj-129	214	8	average	average	ADJ
emaj-129	214	9	age	age	NOUN
emaj-129	214	10	was	be	AUX
emaj-129	214	11	not	not	PART
emaj-129	214	12	young	young	ADJ
emaj-129	214	13	and	and	CCONJ
emaj-129	214	14	low	low	ADJ
emaj-129	214	15	for	for	ADP
emaj-129	214	16	accounting	accounting	NOUN
emaj-129	214	17	professionals	professional	NOUN
emaj-129	214	18	in	in	ADP
emaj-129	214	19	edirne	edirne	PROPN
emaj-129	214	20	,	,	PUNCT
emaj-129	214	21	who	who	PRON
emaj-129	214	22	were	be	AUX
emaj-129	214	23	subject	subject	ADJ
emaj-129	214	24	to	to	ADP
emaj-129	214	25	this	this	DET
emaj-129	214	26	study	study	NOUN
emaj-129	214	27	.	.	PUNCT
emaj-129	215	1	volume	volume	NOUN
emaj-129	215	2	7	7	NUM
emaj-129	215	3	no	no	DET
emaj-129	215	4	1	1	NUM
emaj-129	215	5	(	(	PUNCT
emaj-129	215	6	2017	2017	NUM
emaj-129	215	7	)	)	PUNCT
emaj-129	215	8	|	|	ADV
emaj-129	215	9	issn	issn	VERB
emaj-129	215	10	2158	2158	NUM
emaj-129	215	11	-	-	SYM
emaj-129	215	12	8708	8708	NUM
emaj-129	215	13	(	(	PUNCT
emaj-129	215	14	online	online	NOUN
emaj-129	215	15	)	)	PUNCT
emaj-129	215	16	|	|	ADV
emaj-129	215	17	doi	doi	X
emaj-129	215	18	10.5195	10.5195	NUM
emaj-129	215	19	/	/	SYM
emaj-129	215	20	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	215	21	|	|	ADV
emaj-129	215	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	215	23	a	a	DET
emaj-129	215	24	research	research	NOUN
emaj-129	215	25	on	on	ADP
emaj-129	215	26	the	the	DET
emaj-129	215	27	responsibility	responsibility	NOUN
emaj-129	215	28	of	of	ADP
emaj-129	215	29	accounting	accounting	NOUN
emaj-129	215	30	professionals	professional	NOUN
emaj-129	215	31	to	to	PART
emaj-129	215	32	determine	determine	VERB
emaj-129	215	33	and	and	CCONJ
emaj-129	215	34	prevent	prevent	VERB
emaj-129	215	35	accounting	accounting	NOUN
emaj-129	215	36	errors	error	NOUN
emaj-129	215	37	and	and	CCONJ
emaj-129	215	38	frauds	fraud	NOUN
emaj-129	215	39	:	:	PUNCT
emaj-129	215	40	edirne	edirne	PROPN
emaj-129	215	41	sample	sample	NOUN
emaj-129	215	42	page	page	NOUN
emaj-129	215	43	|59|	|59|	NOUN
emaj-129	215	44	emerging	emerge	VERB
emaj-129	215	45	markets	market	NOUN
emaj-129	215	46	journal	journal	NOUN
emaj-129	215	47	table	table	NOUN
emaj-129	215	48	2	2	NUM
emaj-129	215	49	:	:	PUNCT
emaj-129	215	50	gender	gender	NOUN
emaj-129	215	51	frequency	frequency	NOUN
emaj-129	215	52	percent	percent	NOUN
emaj-129	215	53	valid	valid	ADJ
emaj-129	215	54	percent	percent	NOUN
emaj-129	215	55	cumulative	cumulative	ADJ
emaj-129	215	56	percent	percent	NOUN
emaj-129	215	57	v	v	ADP
emaj-129	215	58	al	al	PROPN
emaj-129	215	59	i	i	PROPN
emaj-129	215	60	d	d	PROPN
emaj-129	215	61	male	male	NOUN
emaj-129	215	62	26	26	NUM
emaj-129	215	63	72,2	72,2	NUM
emaj-129	215	64	72,2	72,2	NUM
emaj-129	215	65	72,2	72,2	NUM
emaj-129	215	66	female	female	ADJ
emaj-129	215	67	10	10	NUM
emaj-129	215	68	27,8	27,8	NUM
emaj-129	215	69	27,8	27,8	NUM
emaj-129	215	70	100,0	100,0	NUM
emaj-129	215	71	total	total	NOUN
emaj-129	215	72	36	36	NUM
emaj-129	215	73	100,0	100,0	NUM
emaj-129	215	74	100,0	100,0	NOUN
emaj-129	215	75	for	for	ADP
emaj-129	215	76	the	the	DET
emaj-129	215	77	edirne	edirne	PROPN
emaj-129	215	78	sample	sample	NOUN
emaj-129	215	79	,	,	PUNCT
emaj-129	215	80	table	table	NOUN
emaj-129	215	81	2	2	NUM
emaj-129	215	82	shows	show	VERB
emaj-129	215	83	that	that	SCONJ
emaj-129	215	84	72,2	72,2	NUM
emaj-129	215	85	%	%	NOUN
emaj-129	215	86	of	of	ADP
emaj-129	215	87	accounting	accounting	NOUN
emaj-129	215	88	professionals	professional	NOUN
emaj-129	215	89	were	be	AUX
emaj-129	215	90	males	male	NOUN
emaj-129	215	91	.	.	PUNCT
emaj-129	216	1	on	on	ADP
emaj-129	216	2	the	the	DET
emaj-129	216	3	other	other	ADJ
emaj-129	216	4	hand	hand	NOUN
emaj-129	216	5	,	,	PUNCT
emaj-129	216	6	27,8	27,8	NUM
emaj-129	216	7	%	%	NOUN
emaj-129	216	8	of	of	ADP
emaj-129	216	9	accounting	accounting	NOUN
emaj-129	216	10	professionals	professional	NOUN
emaj-129	216	11	subject	subject	ADJ
emaj-129	216	12	to	to	ADP
emaj-129	216	13	this	this	DET
emaj-129	216	14	study	study	NOUN
emaj-129	216	15	were	be	AUX
emaj-129	216	16	females	female	NOUN
emaj-129	216	17	.	.	PUNCT
emaj-129	217	1	table	table	NOUN
emaj-129	217	2	3	3	NUM
emaj-129	217	3	:	:	PUNCT
emaj-129	217	4	job	job	NOUN
emaj-129	217	5	title	title	NOUN
emaj-129	217	6	frequency	frequency	NOUN
emaj-129	217	7	percent	percent	NOUN
emaj-129	217	8	valid	valid	ADJ
emaj-129	217	9	percent	percent	NOUN
emaj-129	217	10	cumulative	cumulative	ADJ
emaj-129	217	11	percent	percent	NOUN
emaj-129	217	12	v	v	ADP
emaj-129	217	13	al	al	PROPN
emaj-129	217	14	i	i	PROPN
emaj-129	217	15	d	d	PROPN
emaj-129	217	16	professional	professional	PROPN
emaj-129	217	17	accountant	accountant	NOUN
emaj-129	217	18	3	3	NUM
emaj-129	217	19	8,3	8,3	NUM
emaj-129	217	20	8,3	8,3	NUM
emaj-129	217	21	8,3	8,3	NUM
emaj-129	217	22	certified	certify	VERB
emaj-129	217	23	public	public	ADJ
emaj-129	217	24	accountant	accountant	NOUN
emaj-129	217	25	33	33	NUM
emaj-129	217	26	91,7	91,7	NUM
emaj-129	217	27	91,7	91,7	NUM
emaj-129	217	28	100,0	100,0	NUM
emaj-129	217	29	total	total	ADJ
emaj-129	217	30	36	36	NUM
emaj-129	217	31	100,0	100,0	NUM
emaj-129	217	32	100,0	100,0	NOUN
emaj-129	217	33	as	as	SCONJ
emaj-129	217	34	mentioned	mention	VERB
emaj-129	217	35	earlier	early	ADV
emaj-129	217	36	in	in	ADP
emaj-129	217	37	the	the	DET
emaj-129	217	38	literature	literature	NOUN
emaj-129	217	39	review	review	NOUN
emaj-129	217	40	section	section	NOUN
emaj-129	217	41	,	,	PUNCT
emaj-129	217	42	according	accord	VERB
emaj-129	217	43	to	to	ADP
emaj-129	217	44	a	a	DET
emaj-129	217	45	new	new	ADJ
emaj-129	217	46	regulation	regulation	NOUN
emaj-129	217	47	published	publish	VERB
emaj-129	217	48	in	in	ADP
emaj-129	217	49	2008	2008	NUM
emaj-129	217	50	,	,	PUNCT
emaj-129	217	51	accounting	accounting	NOUN
emaj-129	217	52	professionals	professional	NOUN
emaj-129	217	53	are	be	AUX
emaj-129	217	54	now	now	ADV
emaj-129	217	55	classified	classify	VERB
emaj-129	217	56	as	as	ADP
emaj-129	217	57	certified	certify	VERB
emaj-129	217	58	public	public	ADJ
emaj-129	217	59	accountant	accountant	NOUN
emaj-129	217	60	(	(	PUNCT
emaj-129	217	61	cpa	cpa	PROPN
emaj-129	217	62	)	)	PUNCT
emaj-129	217	63	or	or	CCONJ
emaj-129	217	64	sworn	swear	VERB
emaj-129	217	65	-	-	PUNCT
emaj-129	217	66	in	in	ADP
emaj-129	217	67	public	public	ADJ
emaj-129	217	68	accountant	accountant	NOUN
emaj-129	217	69	(	(	PUNCT
emaj-129	217	70	spa	spa	NOUN
emaj-129	217	71	)	)	PUNCT
emaj-129	217	72	in	in	ADP
emaj-129	217	73	turkey	turkey	NOUN
emaj-129	217	74	.	.	PUNCT
emaj-129	218	1	before	before	ADP
emaj-129	218	2	this	this	DET
emaj-129	218	3	regulation	regulation	NOUN
emaj-129	218	4	,	,	PUNCT
emaj-129	218	5	there	there	PRON
emaj-129	218	6	were	be	VERB
emaj-129	218	7	also	also	ADV
emaj-129	218	8	professional	professional	ADJ
emaj-129	218	9	accountants	accountant	NOUN
emaj-129	218	10	.	.	PUNCT
emaj-129	219	1	therefore	therefore	ADV
emaj-129	219	2	,	,	PUNCT
emaj-129	219	3	edirne	edirne	PROPN
emaj-129	219	4	sample	sample	PROPN
emaj-129	219	5	subject	subject	NOUN
emaj-129	219	6	to	to	ADP
emaj-129	219	7	this	this	DET
emaj-129	219	8	study	study	NOUN
emaj-129	219	9	only	only	ADV
emaj-129	219	10	included	include	VERB
emaj-129	219	11	3	3	NUM
emaj-129	219	12	professional	professional	ADJ
emaj-129	219	13	accountants	accountant	NOUN
emaj-129	219	14	.	.	PUNCT
emaj-129	220	1	no	no	DET
emaj-129	220	2	sworn	swear	VERB
emaj-129	220	3	-	-	PUNCT
emaj-129	220	4	in	in	ADP
emaj-129	220	5	-	-	PUNCT
emaj-129	220	6	public	public	ADJ
emaj-129	220	7	accountant	accountant	NOUN
emaj-129	220	8	(	(	PUNCT
emaj-129	220	9	spa	spa	NOUN
emaj-129	220	10	)	)	PUNCT
emaj-129	220	11	residing	reside	VERB
emaj-129	220	12	in	in	ADP
emaj-129	220	13	edirne	edirne	PROPN
emaj-129	220	14	participated	participate	VERB
emaj-129	220	15	in	in	ADP
emaj-129	220	16	this	this	DET
emaj-129	220	17	study	study	NOUN
emaj-129	220	18	.	.	PUNCT
emaj-129	221	1	table	table	NOUN
emaj-129	221	2	4	4	NUM
emaj-129	221	3	:	:	PUNCT
emaj-129	221	4	experience	experience	NOUN
emaj-129	221	5	of	of	ADP
emaj-129	221	6	accounting	accounting	NOUN
emaj-129	221	7	professionals	professional	NOUN
emaj-129	221	8	(	(	PUNCT
emaj-129	221	9	number	number	NOUN
emaj-129	221	10	of	of	ADP
emaj-129	221	11	years	year	NOUN
emaj-129	221	12	in	in	ADP
emaj-129	221	13	occupation	occupation	NOUN
emaj-129	221	14	)	)	PUNCT
emaj-129	221	15	frequency	frequency	NOUN
emaj-129	221	16	percent	percent	NOUN
emaj-129	221	17	valid	valid	ADJ
emaj-129	221	18	percent	percent	NOUN
emaj-129	221	19	cumulative	cumulative	ADJ
emaj-129	221	20	percent	percent	NOUN
emaj-129	221	21	v	v	ADP
emaj-129	222	1	al	al	PROPN
emaj-129	222	2	i	i	PROPN
emaj-129	222	3	d	d	PROPN
emaj-129	222	4	1	1	NUM
emaj-129	222	5	1	1	NUM
emaj-129	222	6	2,8	2,8	NUM
emaj-129	222	7	2,8	2,8	NUM
emaj-129	222	8	2,8	2,8	NUM
emaj-129	222	9	3	3	NUM
emaj-129	222	10	2	2	NUM
emaj-129	222	11	5,6	5,6	NUM
emaj-129	222	12	5,6	5,6	NUM
emaj-129	222	13	8,3	8,3	NUM
emaj-129	222	14	4	4	NUM
emaj-129	222	15	1	1	NUM
emaj-129	222	16	2,8	2,8	NUM
emaj-129	222	17	2,8	2,8	NUM
emaj-129	222	18	11,1	11,1	NUM
emaj-129	222	19	6	6	NUM
emaj-129	222	20	2	2	NUM
emaj-129	222	21	5,6	5,6	NUM
emaj-129	222	22	5,6	5,6	NUM
emaj-129	222	23	16,7	16,7	NUM
emaj-129	222	24	7	7	NUM
emaj-129	222	25	2	2	NUM
emaj-129	222	26	5,6	5,6	NUM
emaj-129	222	27	5,6	5,6	NUM
emaj-129	222	28	22,2	22,2	NUM
emaj-129	222	29	8	8	NUM
emaj-129	222	30	1	1	NUM
emaj-129	222	31	2,8	2,8	NUM
emaj-129	222	32	2,8	2,8	NUM
emaj-129	222	33	25,0	25,0	NUM
emaj-129	222	34	9	9	NUM
emaj-129	222	35	1	1	NUM
emaj-129	222	36	2,8	2,8	NUM
emaj-129	222	37	2,8	2,8	NUM
emaj-129	222	38	27,8	27,8	NUM
emaj-129	222	39	10	10	NUM
emaj-129	222	40	2	2	NUM
emaj-129	222	41	5,6	5,6	NUM
emaj-129	222	42	5,6	5,6	NUM
emaj-129	222	43	33,3	33,3	NUM
emaj-129	222	44	11	11	NUM
emaj-129	222	45	1	1	NUM
emaj-129	222	46	2,8	2,8	NUM
emaj-129	222	47	2,8	2,8	NUM
emaj-129	222	48	36,1	36,1	NUM
emaj-129	222	49	15	15	NUM
emaj-129	222	50	1	1	NUM
emaj-129	222	51	2,8	2,8	NUM
emaj-129	222	52	2,8	2,8	NUM
emaj-129	222	53	38,9	38,9	NUM
emaj-129	222	54	16	16	NUM
emaj-129	222	55	1	1	NUM
emaj-129	222	56	2,8	2,8	NUM
emaj-129	222	57	2,8	2,8	NUM
emaj-129	222	58	41,7	41,7	NOUN
emaj-129	222	59	17	17	NUM
emaj-129	222	60	1	1	NUM
emaj-129	222	61	2,8	2,8	NUM
emaj-129	222	62	2,8	2,8	NUM
emaj-129	222	63	44,4	44,4	ADJ
emaj-129	222	64	18	18	NUM
emaj-129	222	65	2	2	NUM
emaj-129	222	66	5,6	5,6	NUM
emaj-129	222	67	5,6	5,6	NUM
emaj-129	222	68	50,0	50,0	NUM
emaj-129	222	69	20	20	NUM
emaj-129	222	70	2	2	NUM
emaj-129	222	71	5,6	5,6	NUM
emaj-129	222	72	5,6	5,6	NUM
emaj-129	222	73	55,6	55,6	NUM
emaj-129	222	74	21	21	NUM
emaj-129	222	75	1	1	NUM
emaj-129	222	76	2,8	2,8	NUM
emaj-129	222	77	2,8	2,8	NUM
emaj-129	222	78	58,3	58,3	NUM
emaj-129	222	79	25	25	NUM
emaj-129	222	80	1	1	NUM
emaj-129	222	81	2,8	2,8	NUM
emaj-129	222	82	2,8	2,8	NUM
emaj-129	222	83	61,1	61,1	NUM
emaj-129	222	84	27	27	NUM
emaj-129	222	85	1	1	NUM
emaj-129	222	86	2,8	2,8	NUM
emaj-129	222	87	2,8	2,8	NUM
emaj-129	222	88	63,9	63,9	ADJ
emaj-129	222	89	28	28	NUM
emaj-129	222	90	2	2	NUM
emaj-129	222	91	5,6	5,6	NUM
emaj-129	222	92	5,6	5,6	NUM
emaj-129	222	93	69,4	69,4	NUM
emaj-129	222	94	30	30	NUM
emaj-129	222	95	1	1	NUM
emaj-129	222	96	2,8	2,8	NUM
emaj-129	222	97	2,8	2,8	NUM
emaj-129	222	98	72,2	72,2	NUM
emaj-129	222	99	31	31	NUM
emaj-129	222	100	1	1	NUM
emaj-129	222	101	2,8	2,8	NUM
emaj-129	222	102	2,8	2,8	NUM
emaj-129	222	103	75,0	75,0	NUM
emaj-129	222	104	34	34	NUM
emaj-129	222	105	2	2	NUM
emaj-129	222	106	5,6	5,6	NUM
emaj-129	222	107	5,6	5,6	NUM
emaj-129	222	108	80,6	80,6	NUM
emaj-129	222	109	35	35	NUM
emaj-129	222	110	2	2	NUM
emaj-129	222	111	5,6	5,6	NUM
emaj-129	222	112	5,6	5,6	NUM
emaj-129	222	113	86,1	86,1	NUM
emaj-129	222	114	37	37	NUM
emaj-129	222	115	1	1	NUM
emaj-129	222	116	2,8	2,8	NUM
emaj-129	222	117	2,8	2,8	NUM
emaj-129	222	118	88,9	88,9	NUM
emaj-129	222	119	40	40	NUM
emaj-129	222	120	1	1	NUM
emaj-129	222	121	2,8	2,8	NUM
emaj-129	222	122	2,8	2,8	NUM
emaj-129	222	123	91,7	91,7	NOUN
emaj-129	222	124	42	42	NUM
emaj-129	222	125	2	2	NUM
emaj-129	222	126	5,6	5,6	NUM
emaj-129	222	127	5,6	5,6	NUM
emaj-129	222	128	97,2	97,2	NOUN
emaj-129	222	129	43	43	NUM
emaj-129	222	130	1	1	NUM
emaj-129	222	131	2,8	2,8	NUM
emaj-129	222	132	2,8	2,8	NUM
emaj-129	222	133	100,0	100,0	NUM
emaj-129	222	134	total	total	NOUN
emaj-129	222	135	36	36	NUM
emaj-129	222	136	100,0	100,0	NUM
emaj-129	222	137	100,0	100,0	NOUN
emaj-129	222	138	as	as	SCONJ
emaj-129	222	139	observed	observe	VERB
emaj-129	222	140	on	on	ADP
emaj-129	222	141	table	table	NOUN
emaj-129	222	142	4	4	NUM
emaj-129	222	143	,	,	PUNCT
emaj-129	222	144	accounting	accounting	NOUN
emaj-129	222	145	professionals	professional	NOUN
emaj-129	222	146	have	have	VERB
emaj-129	222	147	a	a	DET
emaj-129	222	148	high	high	ADJ
emaj-129	222	149	experience	experience	NOUN
emaj-129	222	150	in	in	ADP
emaj-129	222	151	their	their	PRON
emaj-129	222	152	fields	field	NOUN
emaj-129	222	153	.	.	PUNCT
emaj-129	223	1	according	accord	VERB
emaj-129	223	2	to	to	ADP
emaj-129	223	3	the	the	DET
emaj-129	223	4	acfe	acfe	NOUN
emaj-129	223	5	report	report	NOUN
emaj-129	223	6	published	publish	VERB
emaj-129	223	7	in	in	ADP
emaj-129	223	8	2014	2014	NUM
emaj-129	223	9	,	,	PUNCT
emaj-129	223	10	accounting	accounting	NOUN
emaj-129	223	11	professionals	professional	NOUN
emaj-129	223	12	who	who	PRON
emaj-129	223	13	have	have	VERB
emaj-129	223	14	over	over	ADP
emaj-129	223	15	10	10	NUM
emaj-129	223	16	years	year	NOUN
emaj-129	223	17	of	of	ADP
emaj-129	223	18	experience	experience	NOUN
emaj-129	223	19	do	do	AUX
emaj-129	223	20	not	not	PART
emaj-129	223	21	reflect	reflect	VERB
emaj-129	223	22	a	a	DET
emaj-129	223	23	very	very	ADV
emaj-129	223	24	high	high	ADJ
emaj-129	223	25	rate	rate	NOUN
emaj-129	223	26	for	for	ADP
emaj-129	223	27	fraud	fraud	NOUN
emaj-129	223	28	tendency	tendency	NOUN
emaj-129	223	29	.	.	PUNCT
emaj-129	224	1	high	high	ADJ
emaj-129	224	2	working	working	NOUN
emaj-129	224	3	experience	experience	NOUN
emaj-129	224	4	also	also	ADV
emaj-129	224	5	depends	depend	VERB
emaj-129	224	6	on	on	ADP
emaj-129	224	7	high	high	ADJ
emaj-129	224	8	age	age	NOUN
emaj-129	224	9	range	range	NOUN
emaj-129	224	10	.	.	PUNCT
emaj-129	225	1	table	table	NOUN
emaj-129	225	2	5	5	NUM
emaj-129	225	3	:	:	PUNCT
emaj-129	225	4	education	education	NOUN
emaj-129	225	5	level	level	NOUN
emaj-129	225	6	(	(	PUNCT
emaj-129	225	7	education	education	NOUN
emaj-129	225	8	status	status	NOUN
emaj-129	225	9	)	)	PUNCT
emaj-129	225	10	of	of	ADP
emaj-129	225	11	accounting	accounting	NOUN
emaj-129	225	12	professionals	professional	NOUN
emaj-129	225	13	frequency	frequency	NOUN
emaj-129	225	14	percent	percent	NOUN
emaj-129	225	15	valid	valid	ADJ
emaj-129	225	16	percent	percent	NOUN
emaj-129	225	17	cumulative	cumulative	ADJ
emaj-129	225	18	percent	percent	NOUN
emaj-129	225	19	v	v	ADP
emaj-129	225	20	al	al	PROPN
emaj-129	225	21	i	i	PROPN
emaj-129	225	22	d	d	PROPN
emaj-129	225	23	commercial	commercial	PROPN
emaj-129	225	24	high	high	ADJ
emaj-129	225	25	school	school	NOUN
emaj-129	225	26	7	7	NUM
emaj-129	225	27	19,4	19,4	NUM
emaj-129	225	28	19,4	19,4	NUM
emaj-129	225	29	19,4	19,4	NUM
emaj-129	225	30	associate	associate	NOUN
emaj-129	225	31	degree	degree	NOUN
emaj-129	225	32	2	2	NUM
emaj-129	225	33	5,6	5,6	NUM
emaj-129	225	34	5,6	5,6	NUM
emaj-129	225	35	25,0	25,0	NUM
emaj-129	225	36	bachelor	bachelor	NOUN
emaj-129	225	37	degree	degree	NOUN
emaj-129	225	38	25	25	NUM
emaj-129	226	1	69,4	69,4	PROPN
emaj-129	226	2	69,4	69,4	NUM
emaj-129	226	3	94,4	94,4	NUM
emaj-129	226	4	postgraduate	postgraduate	NOUN
emaj-129	226	5	degree	degree	NOUN
emaj-129	226	6	2	2	NUM
emaj-129	226	7	5,6	5,6	NUM
emaj-129	226	8	5,6	5,6	NUM
emaj-129	226	9	100,0	100,0	NUM
emaj-129	226	10	total	total	NOUN
emaj-129	226	11	36	36	NUM
emaj-129	226	12	100,0	100,0	NUM
emaj-129	226	13	100,0	100,0	NUM
emaj-129	226	14	volume	volume	NOUN
emaj-129	226	15	7	7	NUM
emaj-129	226	16	no	no	DET
emaj-129	226	17	1	1	NUM
emaj-129	226	18	(	(	PUNCT
emaj-129	226	19	2017	2017	NUM
emaj-129	226	20	)	)	PUNCT
emaj-129	227	1	|	|	ADV
emaj-129	227	2	issn	issn	VERB
emaj-129	227	3	2158	2158	NUM
emaj-129	227	4	-	-	SYM
emaj-129	227	5	8708	8708	NUM
emaj-129	227	6	(	(	PUNCT
emaj-129	227	7	online	online	NOUN
emaj-129	227	8	)	)	PUNCT
emaj-129	227	9	|	|	ADV
emaj-129	227	10	doi	doi	X
emaj-129	227	11	10.5195	10.5195	NUM
emaj-129	227	12	/	/	SYM
emaj-129	227	13	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	227	14	|	|	NOUN
emaj-129	227	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	227	16	semanur	semanur	NOUN
emaj-129	227	17	adalı	adalı	NOUN
emaj-129	227	18	,	,	PUNCT
emaj-129	227	19	cevdet	cevdet	NOUN
emaj-129	227	20	kızıl	kızıl	NOUN
emaj-129	227	21	emerging	emerge	VERB
emaj-129	227	22	markets	market	NOUN
emaj-129	227	23	journal	journal	NOUN
emaj-129	227	24	|	|	ADV
emaj-129	227	25	p	p	NOUN
emaj-129	227	26	a	a	DET
emaj-129	227	27	g	g	NOUN
emaj-129	227	28	e	e	NOUN
emaj-129	227	29	|60	|60	NUM
emaj-129	227	30	when	when	SCONJ
emaj-129	227	31	the	the	DET
emaj-129	227	32	education	education	NOUN
emaj-129	227	33	level	level	NOUN
emaj-129	227	34	(	(	PUNCT
emaj-129	227	35	education	education	NOUN
emaj-129	227	36	status	status	NOUN
emaj-129	227	37	)	)	PUNCT
emaj-129	227	38	of	of	ADP
emaj-129	227	39	accounting	accounting	NOUN
emaj-129	227	40	professionals	professional	NOUN
emaj-129	227	41	residing	reside	VERB
emaj-129	227	42	in	in	ADP
emaj-129	227	43	edirne	edirne	PROPN
emaj-129	227	44	is	be	AUX
emaj-129	227	45	analyzed	analyze	VERB
emaj-129	227	46	,	,	PUNCT
emaj-129	227	47	it	it	PRON
emaj-129	227	48	is	be	AUX
emaj-129	227	49	observed	observe	VERB
emaj-129	227	50	that	that	SCONJ
emaj-129	227	51	69,4	69,4	NUM
emaj-129	227	52	%	%	NOUN
emaj-129	227	53	of	of	ADP
emaj-129	227	54	accounting	accounting	NOUN
emaj-129	227	55	professionals	professional	NOUN
emaj-129	227	56	have	have	VERB
emaj-129	227	57	a	a	DET
emaj-129	227	58	bachelor	bachelor	NOUN
emaj-129	227	59	degree	degree	NOUN
emaj-129	227	60	.	.	PUNCT
emaj-129	228	1	this	this	PRON
emaj-129	228	2	is	be	AUX
emaj-129	228	3	followed	follow	VERB
emaj-129	228	4	by	by	ADP
emaj-129	228	5	accounting	accounting	NOUN
emaj-129	228	6	professionals	professional	NOUN
emaj-129	228	7	who	who	PRON
emaj-129	228	8	has	have	VERB
emaj-129	228	9	the	the	DET
emaj-129	228	10	commercial	commercial	ADJ
emaj-129	228	11	high	high	ADJ
emaj-129	228	12	school	school	NOUN
emaj-129	228	13	diploma	diploma	NOUN
emaj-129	228	14	,	,	PUNCT
emaj-129	228	15	which	which	PRON
emaj-129	228	16	is	be	AUX
emaj-129	228	17	equivalent	equivalent	ADJ
emaj-129	228	18	to	to	ADP
emaj-129	228	19	19,4	19,4	NUM
emaj-129	228	20	%	%	NOUN
emaj-129	228	21	.	.	PUNCT
emaj-129	229	1	accounting	account	VERB
emaj-129	229	2	professionals	professional	NOUN
emaj-129	229	3	who	who	PRON
emaj-129	229	4	have	have	VERB
emaj-129	229	5	associate	associate	NOUN
emaj-129	229	6	degree	degree	NOUN
emaj-129	229	7	and	and	CCONJ
emaj-129	229	8	postgraduate	postgraduate	NOUN
emaj-129	229	9	degree	degree	NOUN
emaj-129	229	10	has	have	VERB
emaj-129	229	11	the	the	DET
emaj-129	229	12	same	same	ADJ
emaj-129	229	13	percentage	percentage	NOUN
emaj-129	229	14	of	of	ADP
emaj-129	229	15	5,6	5,6	NUM
emaj-129	229	16	%	%	NOUN
emaj-129	229	17	.	.	PUNCT
emaj-129	230	1	table	table	NOUN
emaj-129	230	2	6	6	NUM
emaj-129	230	3	:	:	PUNCT
emaj-129	230	4	number	number	NOUN
emaj-129	230	5	of	of	ADP
emaj-129	230	6	employees	employee	NOUN
emaj-129	230	7	in	in	ADP
emaj-129	230	8	organizations	organization	NOUN
emaj-129	230	9	(	(	PUNCT
emaj-129	230	10	accounting	accounting	NOUN
emaj-129	230	11	firms	firm	NOUN
emaj-129	230	12	)	)	PUNCT
emaj-129	230	13	frequency	frequency	NOUN
emaj-129	230	14	percent	percent	NOUN
emaj-129	230	15	valid	valid	ADJ
emaj-129	230	16	percent	percent	NOUN
emaj-129	230	17	cumulative	cumulative	ADJ
emaj-129	230	18	percent	percent	NOUN
emaj-129	230	19	v	v	ADP
emaj-129	230	20	al	al	PROPN
emaj-129	230	21	i	i	PROPN
emaj-129	230	22	d	d	PROPN
emaj-129	230	23	1	1	NUM
emaj-129	230	24	-	-	SYM
emaj-129	230	25	3	3	NUM
emaj-129	230	26	30	30	NUM
emaj-129	230	27	83,3	83,3	PROPN
emaj-129	230	28	83,3	83,3	PROPN
emaj-129	230	29	83,3	83,3	PROPN
emaj-129	230	30	4	4	NUM
emaj-129	230	31	-	-	SYM
emaj-129	230	32	6	6	NUM
emaj-129	230	33	4	4	NUM
emaj-129	230	34	11,1	11,1	NUM
emaj-129	230	35	11,1	11,1	NUM
emaj-129	230	36	94,4	94,4	NUM
emaj-129	230	37	7	7	NUM
emaj-129	230	38	and	and	CCONJ
emaj-129	230	39	over	over	ADP
emaj-129	230	40	2	2	NUM
emaj-129	230	41	5,6	5,6	NUM
emaj-129	230	42	5,6	5,6	NUM
emaj-129	230	43	100,0	100,0	NUM
emaj-129	230	44	total	total	NOUN
emaj-129	230	45	36	36	NUM
emaj-129	230	46	100,0	100,0	NUM
emaj-129	230	47	100,0	100,0	NOUN
emaj-129	230	48	when	when	SCONJ
emaj-129	230	49	the	the	DET
emaj-129	230	50	number	number	NOUN
emaj-129	230	51	of	of	ADP
emaj-129	230	52	employees	employee	NOUN
emaj-129	230	53	in	in	ADP
emaj-129	230	54	organizations	organization	NOUN
emaj-129	230	55	(	(	PUNCT
emaj-129	230	56	accounting	accounting	NOUN
emaj-129	230	57	offices	office	NOUN
emaj-129	230	58	)	)	PUNCT
emaj-129	230	59	are	be	AUX
emaj-129	230	60	investigated	investigate	VERB
emaj-129	230	61	,	,	PUNCT
emaj-129	230	62	between	between	SCONJ
emaj-129	230	63	1	1	NUM
emaj-129	230	64	-	-	SYM
emaj-129	230	65	3	3	NUM
emaj-129	230	66	employee(s	employee(s	NOUN
emaj-129	230	67	)	)	PUNCT
emaj-129	230	68	option	option	NOUN
emaj-129	230	69	has	have	VERB
emaj-129	230	70	the	the	DET
emaj-129	230	71	highest	high	ADJ
emaj-129	230	72	rate	rate	NOUN
emaj-129	230	73	,	,	PUNCT
emaj-129	230	74	which	which	PRON
emaj-129	230	75	is	be	AUX
emaj-129	230	76	equivalent	equivalent	ADJ
emaj-129	230	77	to	to	ADP
emaj-129	230	78	83,3	83,3	NOUN
emaj-129	230	79	%	%	NOUN
emaj-129	230	80	.	.	PUNCT
emaj-129	231	1	between	between	SCONJ
emaj-129	231	2	4	4	NUM
emaj-129	231	3	-	-	SYM
emaj-129	231	4	6	6	NUM
emaj-129	231	5	employees	employee	NOUN
emaj-129	231	6	option	option	NOUN
emaj-129	231	7	is	be	AUX
emaj-129	231	8	ranked	rank	VERB
emaj-129	231	9	second	second	ADV
emaj-129	231	10	with	with	ADP
emaj-129	231	11	11,1	11,1	NUM
emaj-129	231	12	%	%	NOUN
emaj-129	231	13	,	,	PUNCT
emaj-129	231	14	and	and	CCONJ
emaj-129	231	15	then	then	ADV
emaj-129	231	16	7	7	NUM
emaj-129	231	17	and	and	CCONJ
emaj-129	231	18	over	over	ADP
emaj-129	231	19	employees	employee	NOUN
emaj-129	231	20	option	option	NOUN
emaj-129	231	21	ranks	rank	VERB
emaj-129	231	22	third	third	ADV
emaj-129	231	23	with	with	ADP
emaj-129	231	24	the	the	DET
emaj-129	231	25	lowest	low	ADJ
emaj-129	231	26	rate	rate	NOUN
emaj-129	231	27	of	of	ADP
emaj-129	231	28	5,6	5,6	NUM
emaj-129	231	29	%	%	NOUN
emaj-129	231	30	.	.	PUNCT
emaj-129	232	1	table	table	NOUN
emaj-129	232	2	7	7	NUM
emaj-129	232	3	:	:	PUNCT
emaj-129	232	4	number	number	NOUN
emaj-129	232	5	of	of	ADP
emaj-129	232	6	clients	client	NOUN
emaj-129	232	7	frequency	frequency	VERB
emaj-129	232	8	percent	percent	NOUN
emaj-129	232	9	valid	valid	ADJ
emaj-129	232	10	percent	percent	NOUN
emaj-129	232	11	cumulative	cumulative	ADJ
emaj-129	232	12	percent	percent	NOUN
emaj-129	232	13	v	v	ADP
emaj-129	232	14	al	al	PROPN
emaj-129	232	15	i	i	PROPN
emaj-129	232	16	d	d	PROPN
emaj-129	232	17	30	30	NUM
emaj-129	232	18	and	and	CCONJ
emaj-129	232	19	below	below	ADP
emaj-129	232	20	10	10	NUM
emaj-129	232	21	27,8	27,8	NUM
emaj-129	232	22	27,8	27,8	NUM
emaj-129	232	23	27,8	27,8	NUM
emaj-129	232	24	31	31	NUM
emaj-129	232	25	-	-	SYM
emaj-129	232	26	60	60	NUM
emaj-129	232	27	14	14	NUM
emaj-129	232	28	38,9	38,9	NUM
emaj-129	232	29	38,9	38,9	NUM
emaj-129	232	30	66,7	66,7	NUM
emaj-129	232	31	61	61	NUM
emaj-129	232	32	-	-	SYM
emaj-129	232	33	90	90	NUM
emaj-129	232	34	6	6	NUM
emaj-129	232	35	16,7	16,7	NUM
emaj-129	232	36	16,7	16,7	NUM
emaj-129	232	37	83,3	83,3	NOUN
emaj-129	232	38	91	91	NUM
emaj-129	232	39	and	and	CCONJ
emaj-129	232	40	over	over	ADP
emaj-129	232	41	6	6	NUM
emaj-129	232	42	16,7	16,7	NUM
emaj-129	232	43	16,7	16,7	NUM
emaj-129	232	44	100,0	100,0	NUM
emaj-129	232	45	total	total	ADJ
emaj-129	232	46	36	36	NUM
emaj-129	232	47	100,0	100,0	NUM
emaj-129	232	48	100,0	100,0	NOUN
emaj-129	232	49	when	when	SCONJ
emaj-129	232	50	number	number	NOUN
emaj-129	232	51	of	of	ADP
emaj-129	232	52	clients	client	NOUN
emaj-129	232	53	of	of	ADP
emaj-129	232	54	accounting	accounting	NOUN
emaj-129	232	55	professionals	professional	NOUN
emaj-129	232	56	are	be	AUX
emaj-129	232	57	examined	examine	VERB
emaj-129	232	58	,	,	PUNCT
emaj-129	232	59	it	it	PRON
emaj-129	232	60	is	be	AUX
emaj-129	232	61	observed	observe	VERB
emaj-129	232	62	that	that	SCONJ
emaj-129	232	63	38,9	38,9	NUM
emaj-129	232	64	%	%	NOUN
emaj-129	232	65	of	of	ADP
emaj-129	232	66	accounting	accounting	NOUN
emaj-129	232	67	professionals	professional	NOUN
emaj-129	232	68	have	have	VERB
emaj-129	232	69	clients	client	NOUN
emaj-129	232	70	between	between	ADP
emaj-129	232	71	31	31	NUM
emaj-129	232	72	and	and	CCONJ
emaj-129	232	73	60	60	NUM
emaj-129	232	74	.	.	PUNCT
emaj-129	233	1	27,8	27,8	NUM
emaj-129	233	2	%	%	NOUN
emaj-129	233	3	have	have	VERB
emaj-129	233	4	30	30	NUM
emaj-129	233	5	clients	client	NOUN
emaj-129	233	6	and	and	CCONJ
emaj-129	233	7	below	below	ADV
emaj-129	233	8	.	.	PUNCT
emaj-129	234	1	then	then	ADV
emaj-129	234	2	,	,	PUNCT
emaj-129	234	3	16,7	16,7	NUM
emaj-129	234	4	%	%	NOUN
emaj-129	234	5	of	of	ADP
emaj-129	234	6	accounting	accounting	NOUN
emaj-129	234	7	professionals	professional	NOUN
emaj-129	234	8	have	have	VERB
emaj-129	234	9	61	61	NUM
emaj-129	234	10	-	-	SYM
emaj-129	234	11	90	90	NUM
emaj-129	234	12	customers	customer	NOUN
emaj-129	234	13	and	and	CCONJ
emaj-129	234	14	91	91	NUM
emaj-129	234	15	and	and	CCONJ
emaj-129	234	16	over	over	ADP
emaj-129	234	17	clients	client	NOUN
emaj-129	234	18	.	.	PUNCT
emaj-129	235	1	table	table	NOUN
emaj-129	235	2	8	8	NUM
emaj-129	235	3	:	:	PUNCT
emaj-129	235	4	employees	employee	NOUN
emaj-129	235	5	with	with	ADP
emaj-129	235	6	penalty	penalty	NOUN
emaj-129	235	7	records	record	NOUN
emaj-129	235	8	in	in	ADP
emaj-129	235	9	organizations	organization	NOUN
emaj-129	235	10	frequency	frequency	NOUN
emaj-129	235	11	percent	percent	NOUN
emaj-129	235	12	valid	valid	ADJ
emaj-129	235	13	percent	percent	NOUN
emaj-129	235	14	cumulative	cumulative	ADJ
emaj-129	235	15	percent	percent	NOUN
emaj-129	235	16	v	v	ADP
emaj-129	235	17	al	al	PROPN
emaj-129	235	18	i	i	PROPN
emaj-129	236	1	d	d	PROPN
emaj-129	236	2	yes	yes	INTJ
emaj-129	237	1	5	5	NUM
emaj-129	238	1	13,9	13,9	NUM
emaj-129	238	2	13,9	13,9	NUM
emaj-129	238	3	13,9	13,9	NUM
emaj-129	238	4	no	no	DET
emaj-129	238	5	31	31	NUM
emaj-129	238	6	86,1	86,1	NUM
emaj-129	238	7	86,1	86,1	NUM
emaj-129	238	8	100,0	100,0	NUM
emaj-129	238	9	total	total	ADJ
emaj-129	238	10	36	36	NUM
emaj-129	238	11	100,0	100,0	NUM
emaj-129	238	12	100,0	100,0	NOUN
emaj-129	238	13	according	accord	VERB
emaj-129	238	14	to	to	ADP
emaj-129	238	15	table	table	NOUN
emaj-129	238	16	8	8	NUM
emaj-129	238	17	,	,	PUNCT
emaj-129	238	18	13,9	13,9	NUM
emaj-129	238	19	%	%	NOUN
emaj-129	238	20	of	of	ADP
emaj-129	238	21	accounting	accounting	NOUN
emaj-129	238	22	professionals	professional	NOUN
emaj-129	238	23	have	have	VERB
emaj-129	238	24	employees	employee	NOUN
emaj-129	238	25	with	with	ADP
emaj-129	238	26	penalty	penalty	NOUN
emaj-129	238	27	records	record	NOUN
emaj-129	238	28	in	in	ADP
emaj-129	238	29	their	their	PRON
emaj-129	238	30	organizations	organization	NOUN
emaj-129	238	31	.	.	PUNCT
emaj-129	239	1	however	however	ADV
emaj-129	239	2	,	,	PUNCT
emaj-129	239	3	86,1	86,1	NUM
emaj-129	239	4	%	%	NOUN
emaj-129	239	5	of	of	ADP
emaj-129	239	6	accounting	accounting	NOUN
emaj-129	239	7	professionals	professional	NOUN
emaj-129	239	8	do	do	AUX
emaj-129	239	9	not	not	PART
emaj-129	239	10	have	have	VERB
emaj-129	239	11	employees	employee	NOUN
emaj-129	239	12	with	with	ADP
emaj-129	239	13	penalty	penalty	NOUN
emaj-129	239	14	records	record	NOUN
emaj-129	239	15	.	.	PUNCT
emaj-129	240	1	table	table	NOUN
emaj-129	240	2	9	9	NUM
emaj-129	240	3	:	:	PUNCT
emaj-129	240	4	opinion	opinion	NOUN
emaj-129	240	5	of	of	ADP
emaj-129	240	6	accounting	accounting	NOUN
emaj-129	240	7	professionals	professional	NOUN
emaj-129	240	8	about	about	ADP
emaj-129	240	9	the	the	DET
emaj-129	240	10	adequacy	adequacy	NOUN
emaj-129	240	11	of	of	ADP
emaj-129	240	12	seminars	seminar	NOUN
emaj-129	240	13	/	/	SYM
emaj-129	240	14	conferences	conference	NOUN
emaj-129	240	15	organized	organize	VERB
emaj-129	240	16	by	by	ADP
emaj-129	240	17	accounting	accounting	NOUN
emaj-129	240	18	chambers	chamber	NOUN
emaj-129	240	19	on	on	ADP
emaj-129	240	20	errors	error	NOUN
emaj-129	240	21	and	and	CCONJ
emaj-129	240	22	fraud	fraud	NOUN
emaj-129	240	23	according	accord	VERB
emaj-129	240	24	to	to	ADP
emaj-129	240	25	table	table	NOUN
emaj-129	240	26	9	9	NUM
emaj-129	240	27	,	,	PUNCT
emaj-129	240	28	30,6	30,6	NUM
emaj-129	240	29	%	%	NOUN
emaj-129	240	30	of	of	ADP
emaj-129	240	31	accounting	accounting	NOUN
emaj-129	240	32	professionals	professional	NOUN
emaj-129	240	33	believe	believe	VERB
emaj-129	240	34	that	that	SCONJ
emaj-129	240	35	accounting	accounting	NOUN
emaj-129	240	36	chambers	chamber	NOUN
emaj-129	240	37	organize	organize	VERB
emaj-129	240	38	adequate	adequate	ADJ
emaj-129	240	39	seminars	seminar	NOUN
emaj-129	240	40	/	/	SYM
emaj-129	240	41	conferences	conference	NOUN
emaj-129	240	42	on	on	ADP
emaj-129	240	43	errors	error	NOUN
emaj-129	240	44	and	and	CCONJ
emaj-129	240	45	fraud	fraud	NOUN
emaj-129	240	46	.	.	PUNCT
emaj-129	241	1	on	on	ADP
emaj-129	241	2	the	the	DET
emaj-129	241	3	opposite	opposite	ADJ
emaj-129	241	4	side	side	NOUN
emaj-129	241	5	,	,	PUNCT
emaj-129	241	6	69,4	69,4	NUM
emaj-129	241	7	%	%	NOUN
emaj-129	241	8	of	of	ADP
emaj-129	241	9	accounting	accounting	NOUN
emaj-129	241	10	professionals	professional	NOUN
emaj-129	241	11	think	think	VERB
emaj-129	241	12	that	that	SCONJ
emaj-129	241	13	accounting	accounting	NOUN
emaj-129	241	14	chambers	chamber	NOUN
emaj-129	241	15	do	do	AUX
emaj-129	241	16	not	not	PART
emaj-129	241	17	organize	organize	VERB
emaj-129	241	18	enough	enough	ADJ
emaj-129	241	19	seminars	seminar	NOUN
emaj-129	241	20	/	/	SYM
emaj-129	241	21	conferences	conference	NOUN
emaj-129	241	22	on	on	ADP
emaj-129	241	23	errors	error	NOUN
emaj-129	241	24	and	and	CCONJ
emaj-129	241	25	fraud	fraud	NOUN
emaj-129	241	26	.	.	PUNCT
emaj-129	242	1	table	table	NOUN
emaj-129	242	2	10	10	NUM
emaj-129	242	3	:	:	PUNCT
emaj-129	242	4	opinions	opinion	NOUN
emaj-129	242	5	of	of	ADP
emaj-129	242	6	accounting	accounting	NOUN
emaj-129	242	7	professionals	professional	NOUN
emaj-129	242	8	whether	whether	SCONJ
emaj-129	242	9	supervision	supervision	NOUN
emaj-129	242	10	and	and	CCONJ
emaj-129	242	11	disciplinary	disciplinary	ADJ
emaj-129	242	12	boards	board	NOUN
emaj-129	242	13	of	of	ADP
emaj-129	242	14	professional	professional	ADJ
emaj-129	242	15	accounting	accounting	NOUN
emaj-129	242	16	chambers	chamber	NOUN
emaj-129	242	17	fulfill	fulfill	VERB
emaj-129	242	18	their	their	PRON
emaj-129	242	19	responsibilities	responsibility	NOUN
emaj-129	242	20	frequency	frequency	VERB
emaj-129	242	21	percent	percent	NOUN
emaj-129	242	22	valid	valid	ADJ
emaj-129	242	23	percent	percent	NOUN
emaj-129	242	24	cumulative	cumulative	ADJ
emaj-129	242	25	percent	percent	NOUN
emaj-129	242	26	v	v	ADP
emaj-129	242	27	al	al	PROPN
emaj-129	242	28	i	i	PROPN
emaj-129	243	1	d	d	PROPN
emaj-129	244	1	yes	yes	INTJ
emaj-129	245	1	11	11	NUM
emaj-129	246	1	30,6	30,6	NUM
emaj-129	247	1	30,6	30,6	NUM
emaj-129	247	2	30,6	30,6	NUM
emaj-129	248	1	no	no	DET
emaj-129	248	2	4	4	NUM
emaj-129	248	3	11,1	11,1	NUM
emaj-129	248	4	11,1	11,1	NUM
emaj-129	248	5	41,7	41,7	NOUN
emaj-129	248	6	partially	partially	ADV
emaj-129	248	7	21	21	NUM
emaj-129	248	8	58,3	58,3	NUM
emaj-129	248	9	58,3	58,3	NUM
emaj-129	248	10	100,0	100,0	NUM
emaj-129	248	11	total	total	NOUN
emaj-129	248	12	36	36	NUM
emaj-129	248	13	100,0	100,0	NUM
emaj-129	248	14	100,0	100,0	NOUN
emaj-129	248	15	when	when	SCONJ
emaj-129	248	16	answers	answer	NOUN
emaj-129	248	17	of	of	ADP
emaj-129	248	18	participants	participant	NOUN
emaj-129	248	19	are	be	AUX
emaj-129	248	20	examined	examine	VERB
emaj-129	248	21	on	on	ADP
emaj-129	248	22	the	the	DET
emaj-129	248	23	responsibilities	responsibility	NOUN
emaj-129	248	24	of	of	ADP
emaj-129	248	25	supervision	supervision	NOUN
emaj-129	248	26	and	and	CCONJ
emaj-129	248	27	disciplinary	disciplinary	ADJ
emaj-129	248	28	boards	board	NOUN
emaj-129	248	29	of	of	ADP
emaj-129	248	30	professional	professional	ADJ
emaj-129	248	31	accounting	accounting	NOUN
emaj-129	248	32	chambers	chamber	NOUN
emaj-129	248	33	,	,	PUNCT
emaj-129	248	34	58,3	58,3	NUM
emaj-129	248	35	%	%	NOUN
emaj-129	248	36	think	think	VERB
emaj-129	248	37	that	that	SCONJ
emaj-129	248	38	professional	professional	ADJ
emaj-129	248	39	accounting	accounting	NOUN
emaj-129	248	40	chambers	chamber	NOUN
emaj-129	248	41	fulfill	fulfill	VERB
emaj-129	248	42	their	their	PRON
emaj-129	248	43	responsibilities	responsibility	NOUN
emaj-129	248	44	partially	partially	ADV
emaj-129	248	45	,	,	PUNCT
emaj-129	248	46	30,6	30,6	NUM
emaj-129	248	47	%	%	NOUN
emaj-129	248	48	believe	believe	VERB
emaj-129	248	49	the	the	DET
emaj-129	248	50	chambers	chamber	NOUN
emaj-129	248	51	fulfill	fulfill	VERB
emaj-129	248	52	their	their	PRON
emaj-129	248	53	responsibilities	responsibility	NOUN
emaj-129	248	54	and	and	CCONJ
emaj-129	248	55	11,1	11,1	NUM
emaj-129	248	56	%	%	NOUN
emaj-129	248	57	state	state	NOUN
emaj-129	248	58	that	that	SCONJ
emaj-129	248	59	chambers	chamber	NOUN
emaj-129	248	60	do	do	AUX
emaj-129	248	61	n’t	not	PART
emaj-129	248	62	fulfill	fulfill	VERB
emaj-129	248	63	their	their	PRON
emaj-129	248	64	responsibilities	responsibility	NOUN
emaj-129	248	65	.	.	PUNCT
emaj-129	249	1	frequency	frequency	NOUN
emaj-129	249	2	percent	percent	NOUN
emaj-129	249	3	valid	valid	ADJ
emaj-129	249	4	percent	percent	NOUN
emaj-129	249	5	cumulative	cumulative	ADJ
emaj-129	249	6	percent	percent	NOUN
emaj-129	249	7	v	v	ADP
emaj-129	249	8	al	al	PROPN
emaj-129	249	9	i	i	PROPN
emaj-129	249	10	d	d	PROPN
emaj-129	250	1	yes	yes	INTJ
emaj-129	250	2	11	11	NUM
emaj-129	251	1	30,6	30,6	NUM
emaj-129	252	1	30,6	30,6	NUM
emaj-129	252	2	30,6	30,6	NUM
emaj-129	253	1	no	no	DET
emaj-129	253	2	25	25	NUM
emaj-129	253	3	69,4	69,4	NOUN
emaj-129	253	4	69,4	69,4	NUM
emaj-129	253	5	100,0	100,0	NUM
emaj-129	253	6	total	total	ADJ
emaj-129	253	7	36	36	NUM
emaj-129	253	8	100,0	100,0	NUM
emaj-129	253	9	100,0	100,0	NUM
emaj-129	253	10	volume	volume	NOUN
emaj-129	253	11	7	7	NUM
emaj-129	253	12	no	no	DET
emaj-129	253	13	1	1	NUM
emaj-129	253	14	(	(	PUNCT
emaj-129	253	15	2017	2017	NUM
emaj-129	253	16	)	)	PUNCT
emaj-129	253	17	|	|	ADV
emaj-129	253	18	issn	issn	VERB
emaj-129	253	19	2158	2158	NUM
emaj-129	253	20	-	-	SYM
emaj-129	253	21	8708	8708	NUM
emaj-129	253	22	(	(	PUNCT
emaj-129	253	23	online	online	NOUN
emaj-129	253	24	)	)	PUNCT
emaj-129	253	25	|	|	ADV
emaj-129	253	26	doi	doi	X
emaj-129	253	27	10.5195	10.5195	NUM
emaj-129	253	28	/	/	SYM
emaj-129	253	29	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	253	30	|	|	ADV
emaj-129	253	31	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	253	32	a	a	DET
emaj-129	253	33	research	research	NOUN
emaj-129	253	34	on	on	ADP
emaj-129	253	35	the	the	DET
emaj-129	253	36	responsibility	responsibility	NOUN
emaj-129	253	37	of	of	ADP
emaj-129	253	38	accounting	accounting	NOUN
emaj-129	253	39	professionals	professional	NOUN
emaj-129	253	40	to	to	PART
emaj-129	253	41	determine	determine	VERB
emaj-129	253	42	and	and	CCONJ
emaj-129	253	43	prevent	prevent	VERB
emaj-129	253	44	accounting	accounting	NOUN
emaj-129	253	45	errors	error	NOUN
emaj-129	253	46	and	and	CCONJ
emaj-129	253	47	frauds	fraud	NOUN
emaj-129	253	48	:	:	PUNCT
emaj-129	253	49	edirne	edirne	PROPN
emaj-129	253	50	sample	sample	NOUN
emaj-129	253	51	page	page	NOUN
emaj-129	253	52	|61|	|61|	VERB
emaj-129	253	53	emerging	emerge	VERB
emaj-129	253	54	markets	market	NOUN
emaj-129	253	55	journal	journal	NOUN
emaj-129	253	56	table	table	NOUN
emaj-129	253	57	11	11	NUM
emaj-129	253	58	:	:	PUNCT
emaj-129	253	59	attitude	attitude	NOUN
emaj-129	253	60	of	of	ADP
emaj-129	253	61	professional	professional	ADJ
emaj-129	253	62	accounting	accounting	NOUN
emaj-129	253	63	chambers	chamber	NOUN
emaj-129	253	64	in	in	ADP
emaj-129	253	65	terms	term	NOUN
emaj-129	253	66	of	of	ADP
emaj-129	253	67	errors	error	NOUN
emaj-129	253	68	,	,	PUNCT
emaj-129	253	69	fraud	fraud	NOUN
emaj-129	253	70	and	and	CCONJ
emaj-129	253	71	ethics	ethic	NOUN
emaj-129	253	72	frequency	frequency	PROPN
emaj-129	253	73	percent	percent	NOUN
emaj-129	253	74	valid	valid	ADJ
emaj-129	253	75	percent	percent	NOUN
emaj-129	253	76	cumulative	cumulative	ADJ
emaj-129	253	77	percent	percent	NOUN
emaj-129	253	78	v	v	ADP
emaj-129	253	79	al	al	PROPN
emaj-129	253	80	i	i	PROPN
emaj-129	253	81	d	d	PROPN
emaj-129	253	82	strict	strict	ADJ
emaj-129	253	83	3	3	NUM
emaj-129	253	84	8,3	8,3	NUM
emaj-129	253	85	8,3	8,3	NUM
emaj-129	253	86	8,3	8,3	NUM
emaj-129	253	87	neither	neither	CCONJ
emaj-129	253	88	strict	strict	ADJ
emaj-129	253	89	nor	nor	CCONJ
emaj-129	253	90	lenient	lenient	ADJ
emaj-129	253	91	19	19	NUM
emaj-129	253	92	52,8	52,8	NUM
emaj-129	253	93	52,8	52,8	NUM
emaj-129	253	94	61,1	61,1	NUM
emaj-129	253	95	lenient	lenient	ADJ
emaj-129	253	96	12	12	NUM
emaj-129	254	1	33,3	33,3	NUM
emaj-129	255	1	33,3	33,3	NUM
emaj-129	255	2	94,4	94,4	NUM
emaj-129	255	3	strongly	strongly	ADV
emaj-129	255	4	lenient	lenient	ADJ
emaj-129	255	5	2	2	NUM
emaj-129	255	6	5,6	5,6	NUM
emaj-129	255	7	5,6	5,6	NUM
emaj-129	255	8	100,0	100,0	NUM
emaj-129	255	9	total	total	NOUN
emaj-129	255	10	36	36	NUM
emaj-129	255	11	100,0	100,0	NUM
emaj-129	255	12	100,0	100,0	NOUN
emaj-129	255	13	based	base	VERB
emaj-129	255	14	on	on	ADP
emaj-129	255	15	table	table	NOUN
emaj-129	255	16	11	11	NUM
emaj-129	255	17	,	,	PUNCT
emaj-129	255	18	52,8	52,8	NUM
emaj-129	255	19	%	%	NOUN
emaj-129	255	20	of	of	ADP
emaj-129	255	21	accounting	accounting	NOUN
emaj-129	255	22	professionals	professional	NOUN
emaj-129	255	23	believe	believe	VERB
emaj-129	255	24	that	that	SCONJ
emaj-129	255	25	attitude	attitude	NOUN
emaj-129	255	26	of	of	ADP
emaj-129	255	27	professional	professional	ADJ
emaj-129	255	28	accounting	accounting	NOUN
emaj-129	255	29	chambers	chamber	NOUN
emaj-129	255	30	in	in	ADP
emaj-129	255	31	terms	term	NOUN
emaj-129	255	32	of	of	ADP
emaj-129	255	33	errors	error	NOUN
emaj-129	255	34	,	,	PUNCT
emaj-129	255	35	fraud	fraud	NOUN
emaj-129	255	36	and	and	CCONJ
emaj-129	255	37	ethics	ethic	NOUN
emaj-129	255	38	is	be	AUX
emaj-129	255	39	neither	neither	CCONJ
emaj-129	255	40	strict	strict	ADJ
emaj-129	255	41	nor	nor	CCONJ
emaj-129	255	42	lenient	lenient	ADJ
emaj-129	255	43	.	.	PUNCT
emaj-129	256	1	33,3	33,3	NUM
emaj-129	256	2	%	%	NOUN
emaj-129	256	3	think	think	VERB
emaj-129	256	4	attitude	attitude	NOUN
emaj-129	256	5	of	of	ADP
emaj-129	256	6	professional	professional	ADJ
emaj-129	256	7	accounting	accounting	NOUN
emaj-129	256	8	chambers	chamber	NOUN
emaj-129	256	9	in	in	ADP
emaj-129	256	10	terms	term	NOUN
emaj-129	256	11	of	of	ADP
emaj-129	256	12	errors	error	NOUN
emaj-129	256	13	,	,	PUNCT
emaj-129	256	14	fraud	fraud	NOUN
emaj-129	256	15	and	and	CCONJ
emaj-129	256	16	ethics	ethic	NOUN
emaj-129	256	17	is	be	AUX
emaj-129	256	18	lenient	lenient	ADJ
emaj-129	256	19	.	.	PUNCT
emaj-129	257	1	these	these	PRON
emaj-129	257	2	are	be	AUX
emaj-129	257	3	followed	follow	VERB
emaj-129	257	4	by	by	ADP
emaj-129	257	5	the	the	DET
emaj-129	257	6	opinions	opinion	NOUN
emaj-129	257	7	of	of	ADP
emaj-129	257	8	strict	strict	ADJ
emaj-129	257	9	(	(	PUNCT
emaj-129	257	10	8,3	8,3	NUM
emaj-129	257	11	%	%	NOUN
emaj-129	257	12	)	)	PUNCT
emaj-129	257	13	and	and	CCONJ
emaj-129	257	14	strongly	strongly	ADV
emaj-129	257	15	lenient	lenient	ADJ
emaj-129	257	16	(	(	PUNCT
emaj-129	257	17	5,6	5,6	NUM
emaj-129	257	18	%	%	NOUN
emaj-129	257	19	)	)	PUNCT
emaj-129	257	20	.	.	PUNCT
emaj-129	258	1	table	table	NOUN
emaj-129	258	2	12	12	NUM
emaj-129	258	3	:	:	PUNCT
emaj-129	258	4	colleagues	colleague	NOUN
emaj-129	258	5	of	of	ADP
emaj-129	258	6	accounting	accounting	NOUN
emaj-129	258	7	professionals	professional	NOUN
emaj-129	258	8	who	who	PRON
emaj-129	258	9	had	have	VERB
emaj-129	258	10	disciplinary	disciplinary	ADJ
emaj-129	258	11	penalties	penalty	NOUN
emaj-129	258	12	frequency	frequency	NOUN
emaj-129	258	13	percent	percent	NOUN
emaj-129	258	14	valid	valid	ADJ
emaj-129	258	15	percent	percent	NOUN
emaj-129	258	16	cumulative	cumulative	ADJ
emaj-129	258	17	percent	percent	NOUN
emaj-129	258	18	v	v	ADP
emaj-129	258	19	al	al	PROPN
emaj-129	258	20	i	i	PROPN
emaj-129	258	21	d	d	PROPN
emaj-129	259	1	yes	yes	INTJ
emaj-129	259	2	25	25	NUM
emaj-129	260	1	69,4	69,4	NOUN
emaj-129	260	2	69,4	69,4	ADP
emaj-129	260	3	69,4	69,4	PROPN
emaj-129	260	4	no	no	DET
emaj-129	260	5	11	11	NUM
emaj-129	260	6	30,6	30,6	NUM
emaj-129	260	7	30,6	30,6	NUM
emaj-129	260	8	100,0	100,0	NUM
emaj-129	260	9	total	total	NOUN
emaj-129	260	10	36	36	NUM
emaj-129	260	11	100,0	100,0	NUM
emaj-129	260	12	100,0	100,0	NUM
emaj-129	260	13	table	table	NOUN
emaj-129	260	14	12	12	NUM
emaj-129	260	15	indicates	indicate	VERB
emaj-129	260	16	that	that	SCONJ
emaj-129	260	17	,	,	PUNCT
emaj-129	260	18	69,4	69,4	NUM
emaj-129	260	19	%	%	NOUN
emaj-129	260	20	of	of	ADP
emaj-129	260	21	accounting	accounting	NOUN
emaj-129	260	22	professionals	professional	NOUN
emaj-129	260	23	were	be	AUX
emaj-129	260	24	aware	aware	ADJ
emaj-129	260	25	of	of	ADP
emaj-129	260	26	their	their	PRON
emaj-129	260	27	colleagues	colleague	NOUN
emaj-129	260	28	who	who	PRON
emaj-129	260	29	had	have	VERB
emaj-129	260	30	disciplinary	disciplinary	ADJ
emaj-129	260	31	penalties	penalty	NOUN
emaj-129	260	32	.	.	PUNCT
emaj-129	261	1	however	however	ADV
emaj-129	261	2	,	,	PUNCT
emaj-129	261	3	30,6	30,6	NUM
emaj-129	261	4	%	%	NOUN
emaj-129	261	5	of	of	ADP
emaj-129	261	6	accounting	accounting	NOUN
emaj-129	261	7	professionals	professional	NOUN
emaj-129	261	8	reported	report	VERB
emaj-129	261	9	the	the	DET
emaj-129	261	10	opposite	opposite	ADJ
emaj-129	261	11	.	.	PUNCT
emaj-129	261	12	table	table	NOUN
emaj-129	261	13	13	13	NUM
emaj-129	261	14	:	:	PUNCT
emaj-129	261	15	most	most	ADV
emaj-129	261	16	important	important	ADJ
emaj-129	261	17	and	and	CCONJ
emaj-129	261	18	effective	effective	ADJ
emaj-129	261	19	tools	tool	NOUN
emaj-129	261	20	to	to	PART
emaj-129	261	21	prevent	prevent	VERB
emaj-129	261	22	errors	error	NOUN
emaj-129	261	23	and	and	CCONJ
emaj-129	261	24	fraud	fraud	NOUN
emaj-129	261	25	frequency	frequency	NOUN
emaj-129	261	26	percent	percent	NOUN
emaj-129	261	27	valid	valid	ADJ
emaj-129	261	28	percent	percent	NOUN
emaj-129	261	29	cumulative	cumulative	ADJ
emaj-129	261	30	percent	percent	NOUN
emaj-129	261	31	v	v	ADP
emaj-129	261	32	al	al	PROPN
emaj-129	261	33	i	i	PROPN
emaj-129	261	34	d	d	PROPN
emaj-129	261	35	internal	internal	ADJ
emaj-129	261	36	audit	audit	NOUN
emaj-129	261	37	9	9	NUM
emaj-129	261	38	25,0	25,0	NUM
emaj-129	261	39	25,0	25,0	NUM
emaj-129	261	40	25,0	25,0	NUM
emaj-129	261	41	internal	internal	ADJ
emaj-129	261	42	control	control	NOUN
emaj-129	261	43	7	7	NUM
emaj-129	261	44	19,4	19,4	NUM
emaj-129	261	45	19,4	19,4	NUM
emaj-129	261	46	44,4	44,4	ADJ
emaj-129	261	47	custom	custom	NOUN
emaj-129	261	48	error	error	NOUN
emaj-129	261	49	and	and	CCONJ
emaj-129	261	50	fraud	fraud	NOUN
emaj-129	261	51	examination	examination	NOUN
emaj-129	261	52	1	1	NUM
emaj-129	261	53	2,8	2,8	NUM
emaj-129	261	54	2,8	2,8	NUM
emaj-129	261	55	47,2	47,2	ADJ
emaj-129	261	56	external	external	ADJ
emaj-129	261	57	audit	audit	NOUN
emaj-129	261	58	13	13	NUM
emaj-129	261	59	36,1	36,1	NUM
emaj-129	261	60	36,1	36,1	NUM
emaj-129	261	61	83,3	83,3	PROPN
emaj-129	261	62	tax	tax	NOUN
emaj-129	261	63	audit	audit	NOUN
emaj-129	261	64	4	4	NUM
emaj-129	261	65	11,1	11,1	NUM
emaj-129	261	66	11,1	11,1	NUM
emaj-129	261	67	94,4	94,4	ADJ
emaj-129	261	68	whistleblowing	whistleblowe	VERB
emaj-129	261	69	2	2	NUM
emaj-129	261	70	5,6	5,6	NUM
emaj-129	261	71	5,6	5,6	NUM
emaj-129	261	72	100,0	100,0	NUM
emaj-129	261	73	total	total	NOUN
emaj-129	261	74	36	36	NUM
emaj-129	261	75	100,0	100,0	NUM
emaj-129	261	76	100,0	100,0	NOUN
emaj-129	261	77	when	when	SCONJ
emaj-129	261	78	accounting	accounting	NOUN
emaj-129	261	79	professionals	professional	NOUN
emaj-129	261	80	were	be	AUX
emaj-129	261	81	asked	ask	VERB
emaj-129	261	82	about	about	ADP
emaj-129	261	83	the	the	DET
emaj-129	261	84	most	most	ADV
emaj-129	261	85	important	important	ADJ
emaj-129	261	86	and	and	CCONJ
emaj-129	261	87	effective	effective	ADJ
emaj-129	261	88	tools	tool	NOUN
emaj-129	261	89	to	to	PART
emaj-129	261	90	prevent	prevent	VERB
emaj-129	261	91	errors	error	NOUN
emaj-129	261	92	and	and	CCONJ
emaj-129	261	93	fraud	fraud	NOUN
emaj-129	261	94	,	,	PUNCT
emaj-129	261	95	36,1	36,1	NUM
emaj-129	261	96	%	%	NOUN
emaj-129	261	97	answered	answer	VERB
emaj-129	261	98	this	this	DET
emaj-129	261	99	question	question	NOUN
emaj-129	261	100	as	as	ADP
emaj-129	261	101	external	external	ADJ
emaj-129	261	102	audit	audit	NOUN
emaj-129	261	103	.	.	PUNCT
emaj-129	262	1	then	then	ADV
emaj-129	262	2	,	,	PUNCT
emaj-129	262	3	25	25	NUM
emaj-129	262	4	%	%	NOUN
emaj-129	262	5	suggested	suggest	VERB
emaj-129	262	6	internal	internal	ADJ
emaj-129	262	7	audit	audit	NOUN
emaj-129	262	8	,	,	PUNCT
emaj-129	262	9	19,4	19,4	NUM
emaj-129	262	10	%	%	NOUN
emaj-129	262	11	recommended	recommend	VERB
emaj-129	262	12	internal	internal	ADJ
emaj-129	262	13	control	control	NOUN
emaj-129	262	14	,	,	PUNCT
emaj-129	262	15	11%1	11%1	PRON
emaj-129	262	16	advised	advise	VERB
emaj-129	262	17	tax	tax	NOUN
emaj-129	262	18	audit	audit	NOUN
emaj-129	262	19	,	,	PUNCT
emaj-129	262	20	5,6	5,6	NUM
emaj-129	262	21	%	%	NOUN
emaj-129	262	22	mentioned	mention	VERB
emaj-129	262	23	whistle	whistle	NOUN
emaj-129	262	24	blowing	blow	VERB
emaj-129	262	25	and	and	CCONJ
emaj-129	263	1	2,8	2,8	NUM
emaj-129	263	2	%	%	NOUN
emaj-129	263	3	stated	state	VERB
emaj-129	263	4	customer	customer	NOUN
emaj-129	263	5	error	error	NOUN
emaj-129	263	6	and	and	CCONJ
emaj-129	263	7	fraud	fraud	NOUN
emaj-129	263	8	examination	examination	NOUN
emaj-129	263	9	.	.	PUNCT
emaj-129	264	1	table	table	NOUN
emaj-129	264	2	14	14	NUM
emaj-129	264	3	:	:	PUNCT
emaj-129	264	4	reliability	reliability	NOUN
emaj-129	264	5	statistics	statistic	NOUN
emaj-129	264	6	cronbach	cronbach	VERB
emaj-129	264	7	's	's	PART
emaj-129	264	8	alpha	alpha	NOUN
emaj-129	264	9	n	n	PROPN
emaj-129	264	10	of	of	ADP
emaj-129	264	11	items	item	NOUN
emaj-129	264	12	error	error	NOUN
emaj-129	264	13	,	,	PUNCT
emaj-129	264	14	733	733	NUM
emaj-129	264	15	12	12	NUM
emaj-129	264	16	fraud	fraud	NOUN
emaj-129	264	17	,	,	PUNCT
emaj-129	264	18	908	908	NUM
emaj-129	264	19	13	13	NUM
emaj-129	264	20	ethics	ethic	NOUN
emaj-129	264	21	,	,	PUNCT
emaj-129	264	22	630	630	NUM
emaj-129	264	23	14	14	NUM
emaj-129	264	24	total	total	NOUN
emaj-129	264	25	,	,	PUNCT
emaj-129	264	26	844	844	NUM
emaj-129	264	27	39	39	NUM
emaj-129	264	28	table	table	NOUN
emaj-129	264	29	14	14	NUM
emaj-129	264	30	shows	show	VERB
emaj-129	264	31	the	the	DET
emaj-129	264	32	cronbach	cronbach	NOUN
emaj-129	264	33	‘s	‘s	X
emaj-129	264	34	alpha	alpha	NOUN
emaj-129	264	35	values	value	NOUN
emaj-129	264	36	for	for	ADP
emaj-129	264	37	reliability	reliability	NOUN
emaj-129	264	38	analysis	analysis	NOUN
emaj-129	264	39	of	of	ADP
emaj-129	264	40	the	the	DET
emaj-129	264	41	scales	scale	NOUN
emaj-129	264	42	.	.	PUNCT
emaj-129	265	1	based	base	VERB
emaj-129	265	2	on	on	ADP
emaj-129	265	3	the	the	DET
emaj-129	265	4	reliability	reliability	NOUN
emaj-129	265	5	test	test	NOUN
emaj-129	265	6	,	,	PUNCT
emaj-129	265	7	cronbach	cronbach	VERB
emaj-129	265	8	’s	’s	PART
emaj-129	265	9	alpha	alpha	NOUN
emaj-129	265	10	for	for	ADP
emaj-129	265	11	the	the	DET
emaj-129	265	12	error	error	NOUN
emaj-129	265	13	scale	scale	NOUN
emaj-129	265	14	is	be	AUX
emaj-129	265	15	0,733	0,733	NUM
emaj-129	265	16	.	.	PUNCT
emaj-129	266	1	also	also	ADV
emaj-129	266	2	,	,	PUNCT
emaj-129	266	3	cronbach	cronbach	VERB
emaj-129	266	4	’s	’s	PART
emaj-129	266	5	alpha	alpha	NOUN
emaj-129	266	6	for	for	ADP
emaj-129	266	7	the	the	DET
emaj-129	266	8	fraud	fraud	NOUN
emaj-129	266	9	scale	scale	NOUN
emaj-129	266	10	is	be	AUX
emaj-129	266	11	0,908	0,908	NUM
emaj-129	266	12	and	and	CCONJ
emaj-129	266	13	it	it	PRON
emaj-129	266	14	is	be	AUX
emaj-129	266	15	0,630	0,630	NUM
emaj-129	266	16	for	for	ADP
emaj-129	266	17	the	the	DET
emaj-129	266	18	ethics	ethic	NOUN
emaj-129	266	19	scale	scale	NOUN
emaj-129	266	20	.	.	PUNCT
emaj-129	267	1	in	in	ADP
emaj-129	267	2	total	total	NOUN
emaj-129	267	3	,	,	PUNCT
emaj-129	267	4	the	the	DET
emaj-129	267	5	cronbach	cronbach	NOUN
emaj-129	267	6	’s	’s	PART
emaj-129	267	7	alpha	alpha	NOUN
emaj-129	267	8	is	be	AUX
emaj-129	267	9	0,844	0,844	NUM
emaj-129	267	10	.	.	PUNCT
emaj-129	268	1	the	the	DET
emaj-129	268	2	scales	scale	NOUN
emaj-129	268	3	meet	meet	VERB
emaj-129	268	4	the	the	DET
emaj-129	268	5	reliability	reliability	NOUN
emaj-129	268	6	criteria	criterion	NOUN
emaj-129	268	7	except	except	SCONJ
emaj-129	268	8	ethics	ethic	NOUN
emaj-129	268	9	,	,	PUNCT
emaj-129	268	10	since	since	SCONJ
emaj-129	268	11	a	a	DET
emaj-129	268	12	minimum	minimum	NOUN
emaj-129	268	13	cronbach	cronbach	NOUN
emaj-129	268	14	’s	’s	PART
emaj-129	268	15	alpha	alpha	NOUN
emaj-129	268	16	value	value	NOUN
emaj-129	268	17	of	of	ADP
emaj-129	268	18	0,7	0,7	NUM
emaj-129	268	19	is	be	AUX
emaj-129	268	20	required	require	VERB
emaj-129	268	21	(	(	PUNCT
emaj-129	268	22	nunnally	nunnally	ADV
emaj-129	268	23	,	,	PUNCT
emaj-129	268	24	1978	1978	NUM
emaj-129	268	25	)	)	PUNCT
emaj-129	268	26	.	.	PUNCT
emaj-129	269	1	table	table	NOUN
emaj-129	269	2	15	15	NUM
emaj-129	269	3	:	:	PUNCT
emaj-129	269	4	frequency	frequency	NOUN
emaj-129	269	5	distribution	distribution	NOUN
emaj-129	269	6	for	for	ADP
emaj-129	269	7	error	error	NOUN
emaj-129	269	8	concept	concept	NOUN
emaj-129	269	9	volume	volume	NOUN
emaj-129	269	10	7	7	NUM
emaj-129	269	11	no	no	DET
emaj-129	269	12	1	1	NUM
emaj-129	269	13	(	(	PUNCT
emaj-129	269	14	2017	2017	NUM
emaj-129	269	15	)	)	PUNCT
emaj-129	269	16	|	|	ADV
emaj-129	269	17	issn	issn	VERB
emaj-129	269	18	2158	2158	NUM
emaj-129	269	19	-	-	SYM
emaj-129	269	20	8708	8708	NUM
emaj-129	269	21	(	(	PUNCT
emaj-129	269	22	online	online	NOUN
emaj-129	269	23	)	)	PUNCT
emaj-129	269	24	|	|	ADV
emaj-129	269	25	doi	doi	X
emaj-129	269	26	10.5195	10.5195	NUM
emaj-129	269	27	/	/	SYM
emaj-129	269	28	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	270	1	|	|	NOUN
emaj-129	270	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	270	3	semanur	semanur	NOUN
emaj-129	270	4	adalı	adalı	NOUN
emaj-129	270	5	,	,	PUNCT
emaj-129	270	6	cevdet	cevdet	NOUN
emaj-129	270	7	kızıl	kızıl	NOUN
emaj-129	270	8	emerging	emerge	VERB
emaj-129	270	9	markets	market	NOUN
emaj-129	270	10	journal	journal	NOUN
emaj-129	270	11	|	|	ADV
emaj-129	270	12	p	p	NOUN
emaj-129	270	13	a	a	DET
emaj-129	270	14	g	g	NOUN
emaj-129	270	15	e	e	NOUN
emaj-129	270	16	|62	|62	NOUN
emaj-129	270	17	when	when	SCONJ
emaj-129	270	18	the	the	DET
emaj-129	270	19	frequency	frequency	NOUN
emaj-129	270	20	distributions	distribution	NOUN
emaj-129	270	21	are	be	AUX
emaj-129	270	22	examined	examine	VERB
emaj-129	270	23	,	,	PUNCT
emaj-129	270	24	it	it	PRON
emaj-129	270	25	is	be	AUX
emaj-129	270	26	determined	determine	VERB
emaj-129	270	27	that	that	SCONJ
emaj-129	270	28	the	the	DET
emaj-129	270	29	highest	high	ADJ
emaj-129	270	30	mean	mean	NOUN
emaj-129	270	31	belongs	belong	VERB
emaj-129	270	32	to	to	ADP
emaj-129	270	33	the	the	DET
emaj-129	270	34	"	"	PUNCT
emaj-129	270	35	errors	error	NOUN
emaj-129	270	36	occurred	occur	VERB
emaj-129	270	37	due	due	ADP
emaj-129	270	38	to	to	ADP
emaj-129	270	39	incorrect	incorrect	ADJ
emaj-129	270	40	data	datum	NOUN
emaj-129	270	41	which	which	PRON
emaj-129	270	42	was	be	AUX
emaj-129	270	43	received	receive	VERB
emaj-129	270	44	from	from	ADP
emaj-129	270	45	clients	client	NOUN
emaj-129	270	46	"	"	PUNCT
emaj-129	270	47	expression	expression	NOUN
emaj-129	270	48	with	with	ADP
emaj-129	270	49	4,14	4,14	PRON
emaj-129	270	50	.	.	PUNCT
emaj-129	271	1	"	"	PUNCT
emaj-129	271	2	errors	error	NOUN
emaj-129	271	3	occurred	occur	VERB
emaj-129	271	4	during	during	ADP
emaj-129	271	5	recording	recording	NOUN
emaj-129	271	6	"	"	PUNCT
emaj-129	271	7	followed	follow	VERB
emaj-129	271	8	with	with	ADP
emaj-129	271	9	a	a	DET
emaj-129	271	10	mean	mean	NOUN
emaj-129	271	11	of	of	ADP
emaj-129	271	12	4,11	4,11	NOUN
emaj-129	271	13	.	.	PUNCT
emaj-129	272	1	the	the	DET
emaj-129	272	2	lowest	low	ADJ
emaj-129	272	3	mean	mean	NOUN
emaj-129	272	4	belonged	belong	VERB
emaj-129	272	5	to	to	ADP
emaj-129	272	6	the	the	DET
emaj-129	272	7	expression	expression	NOUN
emaj-129	272	8	of	of	ADP
emaj-129	272	9	“	"	PUNCT
emaj-129	272	10	errors	error	NOUN
emaj-129	272	11	occurred	occur	VERB
emaj-129	272	12	due	due	ADP
emaj-129	272	13	to	to	ADP
emaj-129	272	14	the	the	DET
emaj-129	272	15	inadequacy	inadequacy	NOUN
emaj-129	272	16	of	of	ADP
emaj-129	272	17	technology	technology	NOUN
emaj-129	272	18	that	that	PRON
emaj-129	272	19	professionals	professional	NOUN
emaj-129	272	20	use	use	VERB
emaj-129	272	21	”	"	PUNCT
emaj-129	272	22	with	with	ADP
emaj-129	272	23	2,14	2,14	NUM
emaj-129	272	24	.	.	PUNCT
emaj-129	273	1	the	the	DET
emaj-129	273	2	expression	expression	NOUN
emaj-129	273	3	of	of	ADP
emaj-129	273	4	“	"	PUNCT
emaj-129	273	5	errors	error	NOUN
emaj-129	273	6	occurred	occur	VERB
emaj-129	273	7	due	due	ADP
emaj-129	273	8	to	to	ADP
emaj-129	273	9	package	package	VERB
emaj-129	273	10	program	program	NOUN
emaj-129	273	11	or	or	CCONJ
emaj-129	273	12	system	system	NOUN
emaj-129	273	13	(	(	PUNCT
emaj-129	273	14	software	software	NOUN
emaj-129	273	15	)	)	PUNCT
emaj-129	273	16	”	"	PUNCT
emaj-129	273	17	also	also	ADV
emaj-129	273	18	had	have	AUX
emaj-129	273	19	a	a	DET
emaj-129	273	20	low	low	ADJ
emaj-129	273	21	mean	mean	NOUN
emaj-129	273	22	of	of	ADP
emaj-129	273	23	2,25	2,25	NUM
emaj-129	273	24	.	.	PUNCT
emaj-129	273	25	table	table	NOUN
emaj-129	273	26	16	16	NUM
emaj-129	273	27	:	:	PUNCT
emaj-129	273	28	frequency	frequency	NOUN
emaj-129	273	29	distribution	distribution	NOUN
emaj-129	273	30	for	for	ADP
emaj-129	273	31	fraud	fraud	NOUN
emaj-129	273	32	concept	concept	NOUN
emaj-129	273	33	when	when	SCONJ
emaj-129	273	34	the	the	DET
emaj-129	273	35	frequency	frequency	NOUN
emaj-129	273	36	distributions	distribution	NOUN
emaj-129	273	37	are	be	AUX
emaj-129	273	38	examined	examine	VERB
emaj-129	273	39	,	,	PUNCT
emaj-129	273	40	it	it	PRON
emaj-129	273	41	is	be	AUX
emaj-129	273	42	determined	determine	VERB
emaj-129	273	43	that	that	SCONJ
emaj-129	273	44	the	the	DET
emaj-129	273	45	expression	expression	NOUN
emaj-129	273	46	of	of	ADP
emaj-129	273	47	"	"	PUNCT
emaj-129	273	48	fraud	fraud	NOUN
emaj-129	273	49	is	be	AUX
emaj-129	273	50	made	make	VERB
emaj-129	273	51	in	in	ADP
emaj-129	273	52	order	order	NOUN
emaj-129	273	53	to	to	PART
emaj-129	273	54	get	get	VERB
emaj-129	273	55	credit	credit	NOUN
emaj-129	273	56	from	from	ADP
emaj-129	273	57	banks	bank	NOUN
emaj-129	273	58	"	"	PUNCT
emaj-129	273	59	had	have	VERB
emaj-129	273	60	the	the	DET
emaj-129	273	61	highest	high	ADJ
emaj-129	273	62	mean	mean	NOUN
emaj-129	273	63	of	of	ADP
emaj-129	273	64	3,56	3,56	PROPN
emaj-129	273	65	.	.	PUNCT
emaj-129	274	1	this	this	PRON
emaj-129	274	2	was	be	AUX
emaj-129	274	3	followed	follow	VERB
emaj-129	274	4	by	by	ADP
emaj-129	274	5	the	the	DET
emaj-129	274	6	expression	expression	NOUN
emaj-129	274	7	of	of	ADP
emaj-129	274	8	"	"	PUNCT
emaj-129	274	9	fraud	fraud	NOUN
emaj-129	274	10	is	be	AUX
emaj-129	274	11	made	make	VERB
emaj-129	274	12	in	in	ADP
emaj-129	274	13	order	order	NOUN
emaj-129	274	14	to	to	PART
emaj-129	274	15	provide	provide	VERB
emaj-129	274	16	benefits	benefit	NOUN
emaj-129	274	17	to	to	ADP
emaj-129	274	18	the	the	DET
emaj-129	274	19	organization	organization	NOUN
emaj-129	274	20	by	by	ADP
emaj-129	274	21	not	not	PART
emaj-129	274	22	showing	show	VERB
emaj-129	274	23	the	the	DET
emaj-129	274	24	real	real	ADJ
emaj-129	274	25	situation	situation	NOUN
emaj-129	274	26	of	of	ADP
emaj-129	274	27	the	the	DET
emaj-129	274	28	organization	organization	NOUN
emaj-129	274	29	"	"	PUNCT
emaj-129	274	30	with	with	ADP
emaj-129	274	31	a	a	DET
emaj-129	274	32	mean	mean	NOUN
emaj-129	274	33	of	of	ADP
emaj-129	274	34	3,39	3,39	NOUN
emaj-129	274	35	.	.	PUNCT
emaj-129	275	1	in	in	ADP
emaj-129	275	2	the	the	DET
emaj-129	275	3	case	case	NOUN
emaj-129	275	4	of	of	ADP
emaj-129	275	5	expressions	expression	NOUN
emaj-129	275	6	with	with	ADP
emaj-129	275	7	lowest	low	ADJ
emaj-129	275	8	means	mean	NOUN
emaj-129	275	9	,	,	PUNCT
emaj-129	275	10	it	it	PRON
emaj-129	275	11	is	be	AUX
emaj-129	275	12	determined	determine	VERB
emaj-129	275	13	that	that	SCONJ
emaj-129	275	14	the	the	DET
emaj-129	275	15	expression	expression	NOUN
emaj-129	275	16	of	of	ADP
emaj-129	275	17	"	"	PUNCT
emaj-129	275	18	members	member	NOUN
emaj-129	275	19	of	of	ADP
emaj-129	275	20	profession	profession	NOUN
emaj-129	275	21	commit	commit	VERB
emaj-129	275	22	fraud	fraud	NOUN
emaj-129	275	23	to	to	PART
emaj-129	275	24	exploit	exploit	VERB
emaj-129	275	25	the	the	DET
emaj-129	275	26	gaps	gap	NOUN
emaj-129	275	27	in	in	ADP
emaj-129	275	28	tax	tax	NOUN
emaj-129	275	29	laws	law	NOUN
emaj-129	275	30	”	"	PUNCT
emaj-129	275	31	had	have	VERB
emaj-129	275	32	a	a	DET
emaj-129	275	33	mean	mean	ADJ
emaj-129	275	34	score	score	NOUN
emaj-129	275	35	of	of	ADP
emaj-129	275	36	2,39	2,39	NOUN
emaj-129	275	37	.	.	PUNCT
emaj-129	276	1	the	the	DET
emaj-129	276	2	expression	expression	NOUN
emaj-129	276	3	of	of	ADP
emaj-129	276	4	“	"	PUNCT
emaj-129	276	5	fraud	fraud	NOUN
emaj-129	276	6	is	be	AUX
emaj-129	276	7	made	make	VERB
emaj-129	276	8	to	to	PART
emaj-129	276	9	hide	hide	VERB
emaj-129	276	10	the	the	DET
emaj-129	276	11	corruption	corruption	NOUN
emaj-129	276	12	of	of	ADP
emaj-129	276	13	business	business	NOUN
emaj-129	276	14	people	people	NOUN
emaj-129	276	15	”	"	PUNCT
emaj-129	276	16	also	also	ADV
emaj-129	276	17	had	have	VERB
emaj-129	276	18	a	a	DET
emaj-129	276	19	low	low	ADJ
emaj-129	276	20	mean	mean	NOUN
emaj-129	276	21	of	of	ADP
emaj-129	276	22	2,61	2,61	NOUN
emaj-129	276	23	.	.	PUNCT
emaj-129	277	1	table	table	NOUN
emaj-129	277	2	17	17	NUM
emaj-129	277	3	:	:	PUNCT
emaj-129	277	4	frequency	frequency	NOUN
emaj-129	277	5	distribution	distribution	NOUN
emaj-129	277	6	for	for	ADP
emaj-129	277	7	ethics	ethic	NOUN
emaj-129	277	8	concept	concept	NOUN
emaj-129	277	9	when	when	SCONJ
emaj-129	277	10	the	the	DET
emaj-129	277	11	frequency	frequency	NOUN
emaj-129	277	12	distribution	distribution	NOUN
emaj-129	277	13	table	table	NOUN
emaj-129	277	14	of	of	ADP
emaj-129	277	15	expressions	expression	NOUN
emaj-129	277	16	is	be	AUX
emaj-129	277	17	examined	examine	VERB
emaj-129	277	18	,	,	PUNCT
emaj-129	277	19	the	the	DET
emaj-129	277	20	highest	high	ADJ
emaj-129	277	21	average	average	ADJ
emaj-129	277	22	,	,	PUNCT
emaj-129	277	23	namely	namely	ADV
emaj-129	277	24	,	,	PUNCT
emaj-129	277	25	the	the	DET
emaj-129	277	26	highest	high	ADJ
emaj-129	277	27	participation	participation	NOUN
emaj-129	277	28	level	level	NOUN
emaj-129	277	29	is	be	AUX
emaj-129	277	30	observed	observe	VERB
emaj-129	277	31	as	as	ADP
emaj-129	277	32	4,86	4,86	NUM
emaj-129	277	33	.	.	PUNCT
emaj-129	278	1	this	this	DET
emaj-129	278	2	expression	expression	NOUN
emaj-129	278	3	states	state	VERB
emaj-129	278	4	that	that	SCONJ
emaj-129	278	5	,	,	PUNCT
emaj-129	278	6	"	"	PUNCT
emaj-129	278	7	the	the	DET
emaj-129	278	8	condition	condition	NOUN
emaj-129	278	9	of	of	ADP
emaj-129	278	10	being	be	AUX
emaj-129	278	11	honest	honest	ADJ
emaj-129	278	12	,	,	PUNCT
emaj-129	278	13	trustworthy	trustworthy	ADJ
emaj-129	278	14	and	and	CCONJ
emaj-129	278	15	impartial	impartial	ADJ
emaj-129	278	16	is	be	AUX
emaj-129	278	17	the	the	DET
emaj-129	278	18	basis	basis	NOUN
emaj-129	278	19	of	of	ADP
emaj-129	278	20	accounting	accounting	NOUN
emaj-129	278	21	profession	profession	NOUN
emaj-129	278	22	"	"	PUNCT
emaj-129	278	23	.	.	PUNCT
emaj-129	279	1	this	this	PRON
emaj-129	279	2	is	be	AUX
emaj-129	279	3	followed	follow	VERB
emaj-129	279	4	by	by	ADP
emaj-129	279	5	the	the	DET
emaj-129	279	6	expression	expression	NOUN
emaj-129	279	7	of	of	ADP
emaj-129	279	8	"	"	PUNCT
emaj-129	279	9	professional	professional	ADJ
emaj-129	279	10	accountants	accountant	NOUN
emaj-129	279	11	must	must	AUX
emaj-129	279	12	adhere	adhere	VERB
emaj-129	279	13	to	to	ADP
emaj-129	279	14	ethical	ethical	ADJ
emaj-129	279	15	rules	rule	NOUN
emaj-129	279	16	"	"	PUNCT
emaj-129	279	17	with	with	ADP
emaj-129	279	18	a	a	DET
emaj-129	279	19	mean	mean	NOUN
emaj-129	279	20	of	of	ADP
emaj-129	279	21	4,69	4,69	PROPN
emaj-129	279	22	.	.	PUNCT
emaj-129	280	1	the	the	DET
emaj-129	280	2	lowest	low	ADJ
emaj-129	280	3	mean	mean	NOUN
emaj-129	280	4	belongs	belong	VERB
emaj-129	280	5	to	to	ADP
emaj-129	280	6	the	the	DET
emaj-129	280	7	expression	expression	NOUN
emaj-129	280	8	of	of	ADP
emaj-129	280	9	“	"	PUNCT
emaj-129	280	10	anxiety	anxiety	NOUN
emaj-129	280	11	about	about	ADP
emaj-129	280	12	losing	lose	VERB
emaj-129	280	13	customer	customer	NOUN
emaj-129	280	14	is	be	AUX
emaj-129	280	15	the	the	DET
emaj-129	280	16	most	most	ADV
emaj-129	280	17	important	important	ADJ
emaj-129	280	18	reason	reason	NOUN
emaj-129	280	19	for	for	ADP
emaj-129	280	20	ethical	ethical	ADJ
emaj-129	280	21	dilemma	dilemma	NOUN
emaj-129	280	22	”	"	PUNCT
emaj-129	280	23	with	with	ADP
emaj-129	280	24	2,19	2,19	NUM
emaj-129	280	25	.	.	PUNCT
emaj-129	281	1	another	another	DET
emaj-129	281	2	expression	expression	NOUN
emaj-129	281	3	with	with	ADP
emaj-129	281	4	a	a	DET
emaj-129	281	5	low	low	ADJ
emaj-129	281	6	mean	mean	NOUN
emaj-129	281	7	is	be	AUX
emaj-129	281	8	“	"	PUNCT
emaj-129	281	9	it	it	PRON
emaj-129	281	10	is	be	AUX
emaj-129	281	11	not	not	PART
emaj-129	281	12	true	true	ADJ
emaj-129	281	13	that	that	SCONJ
emaj-129	281	14	the	the	DET
emaj-129	281	15	fees	fee	NOUN
emaj-129	281	16	paid	pay	VERB
emaj-129	281	17	by	by	ADP
emaj-129	281	18	the	the	DET
emaj-129	281	19	members	member	NOUN
emaj-129	281	20	of	of	ADP
emaj-129	281	21	the	the	DET
emaj-129	281	22	profession	profession	NOUN
emaj-129	281	23	are	be	AUX
emaj-129	281	24	determined	determine	VERB
emaj-129	281	25	by	by	ADP
emaj-129	281	26	the	the	DET
emaj-129	281	27	union	union	NOUN
emaj-129	281	28	”	"	PUNCT
emaj-129	281	29	,	,	PUNCT
emaj-129	281	30	which	which	PRON
emaj-129	281	31	scored	score	VERB
emaj-129	281	32	2,97	2,97	NOUN
emaj-129	281	33	.	.	PUNCT
emaj-129	282	1	4	4	X
emaj-129	282	2	.	.	X
emaj-129	282	3	conclusion	conclusion	NOUN
emaj-129	282	4	a	a	DET
emaj-129	282	5	total	total	NOUN
emaj-129	282	6	of	of	ADP
emaj-129	282	7	36	36	NUM
emaj-129	282	8	accounting	accounting	NOUN
emaj-129	282	9	professionals	professional	NOUN
emaj-129	282	10	participated	participate	VERB
emaj-129	282	11	in	in	ADP
emaj-129	282	12	this	this	DET
emaj-129	282	13	research	research	NOUN
emaj-129	282	14	to	to	PART
emaj-129	282	15	reveal	reveal	VERB
emaj-129	282	16	their	their	PRON
emaj-129	282	17	thoughts	thought	NOUN
emaj-129	282	18	and	and	CCONJ
emaj-129	282	19	opinions	opinion	NOUN
emaj-129	282	20	.	.	PUNCT
emaj-129	283	1	the	the	DET
emaj-129	283	2	majority	majority	NOUN
emaj-129	283	3	of	of	ADP
emaj-129	283	4	participants	participant	NOUN
emaj-129	283	5	were	be	AUX
emaj-129	283	6	male	male	ADJ
emaj-129	283	7	and	and	CCONJ
emaj-129	283	8	the	the	DET
emaj-129	283	9	majority	majority	NOUN
emaj-129	283	10	of	of	ADP
emaj-129	283	11	participants	participant	NOUN
emaj-129	283	12	were	be	AUX
emaj-129	283	13	certified	certify	VERB
emaj-129	283	14	public	public	ADJ
emaj-129	283	15	accountants	accountant	NOUN
emaj-129	283	16	(	(	PUNCT
emaj-129	283	17	cpas	cpas	PROPN
emaj-129	283	18	)	)	PUNCT
emaj-129	283	19	.	.	PUNCT
emaj-129	284	1	the	the	DET
emaj-129	284	2	majority	majority	NOUN
emaj-129	284	3	of	of	ADP
emaj-129	284	4	participants	participant	NOUN
emaj-129	284	5	had	have	VERB
emaj-129	284	6	undergraduate	undergraduate	NOUN
emaj-129	284	7	(	(	PUNCT
emaj-129	284	8	bachelor	bachelor	NOUN
emaj-129	284	9	)	)	PUNCT
emaj-129	284	10	degree	degree	NOUN
emaj-129	284	11	.	.	PUNCT
emaj-129	285	1	also	also	ADV
emaj-129	285	2	,	,	PUNCT
emaj-129	285	3	a	a	DET
emaj-129	285	4	high	high	ADJ
emaj-129	285	5	percentage	percentage	NOUN
emaj-129	285	6	of	of	ADP
emaj-129	285	7	participants	participant	NOUN
emaj-129	285	8	had	have	VERB
emaj-129	285	9	1	1	NUM
emaj-129	285	10	-	-	SYM
emaj-129	285	11	3	3	NUM
emaj-129	285	12	employee(s	employee(s	NOUN
emaj-129	285	13	)	)	PUNCT
emaj-129	285	14	in	in	ADP
emaj-129	285	15	their	their	PRON
emaj-129	285	16	organizations	organization	NOUN
emaj-129	285	17	and	and	CCONJ
emaj-129	285	18	a	a	DET
emaj-129	285	19	great	great	ADJ
emaj-129	285	20	deal	deal	NOUN
emaj-129	285	21	of	of	ADP
emaj-129	285	22	accounting	accounting	NOUN
emaj-129	285	23	professionals	professional	NOUN
emaj-129	285	24	had	have	VERB
emaj-129	285	25	clients	client	NOUN
emaj-129	285	26	between	between	ADP
emaj-129	285	27	31	31	NUM
emaj-129	285	28	and	and	CCONJ
emaj-129	285	29	60	60	NUM
emaj-129	285	30	.	.	PUNCT
emaj-129	286	1	volume	volume	NOUN
emaj-129	286	2	7	7	NUM
emaj-129	286	3	no	no	DET
emaj-129	286	4	1	1	NUM
emaj-129	286	5	(	(	PUNCT
emaj-129	286	6	2017	2017	NUM
emaj-129	286	7	)	)	PUNCT
emaj-129	286	8	|	|	ADV
emaj-129	286	9	issn	issn	VERB
emaj-129	286	10	2158	2158	NUM
emaj-129	286	11	-	-	SYM
emaj-129	286	12	8708	8708	NUM
emaj-129	286	13	(	(	PUNCT
emaj-129	286	14	online	online	NOUN
emaj-129	286	15	)	)	PUNCT
emaj-129	286	16	|	|	ADV
emaj-129	286	17	doi	doi	X
emaj-129	286	18	10.5195	10.5195	NUM
emaj-129	286	19	/	/	SYM
emaj-129	286	20	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	286	21	|	|	ADV
emaj-129	286	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	286	23	a	a	DET
emaj-129	286	24	research	research	NOUN
emaj-129	286	25	on	on	ADP
emaj-129	286	26	the	the	DET
emaj-129	286	27	responsibility	responsibility	NOUN
emaj-129	286	28	of	of	ADP
emaj-129	286	29	accounting	accounting	NOUN
emaj-129	286	30	professionals	professional	NOUN
emaj-129	286	31	to	to	PART
emaj-129	286	32	determine	determine	VERB
emaj-129	286	33	and	and	CCONJ
emaj-129	286	34	prevent	prevent	VERB
emaj-129	286	35	accounting	accounting	NOUN
emaj-129	286	36	errors	error	NOUN
emaj-129	286	37	and	and	CCONJ
emaj-129	286	38	frauds	fraud	NOUN
emaj-129	286	39	:	:	PUNCT
emaj-129	286	40	edirne	edirne	PROPN
emaj-129	286	41	sample	sample	NOUN
emaj-129	286	42	page	page	NOUN
emaj-129	286	43	|63|	|63|	ADJ
emaj-129	286	44	emerging	emerge	VERB
emaj-129	286	45	markets	market	NOUN
emaj-129	286	46	journal	journal	VERB
emaj-129	286	47	a	a	DET
emaj-129	286	48	very	very	ADV
emaj-129	286	49	limited	limited	ADJ
emaj-129	286	50	number	number	NOUN
emaj-129	286	51	of	of	ADP
emaj-129	286	52	participants	participant	NOUN
emaj-129	286	53	reported	report	VERB
emaj-129	286	54	employees	employee	NOUN
emaj-129	286	55	in	in	ADP
emaj-129	286	56	their	their	PRON
emaj-129	286	57	organizations	organization	NOUN
emaj-129	286	58	with	with	ADP
emaj-129	286	59	penalty	penalty	NOUN
emaj-129	286	60	records	record	NOUN
emaj-129	286	61	.	.	PUNCT
emaj-129	287	1	however	however	ADV
emaj-129	287	2	,	,	PUNCT
emaj-129	287	3	many	many	ADJ
emaj-129	287	4	accounting	accounting	NOUN
emaj-129	287	5	professionals	professional	NOUN
emaj-129	287	6	were	be	AUX
emaj-129	287	7	aware	aware	ADJ
emaj-129	287	8	of	of	ADP
emaj-129	287	9	colleagues	colleague	NOUN
emaj-129	287	10	who	who	PRON
emaj-129	287	11	had	have	VERB
emaj-129	287	12	disciplinary	disciplinary	ADJ
emaj-129	287	13	penalties	penalty	NOUN
emaj-129	287	14	.	.	PUNCT
emaj-129	288	1	the	the	DET
emaj-129	288	2	majority	majority	NOUN
emaj-129	288	3	of	of	ADP
emaj-129	288	4	participants	participant	NOUN
emaj-129	288	5	stated	state	VERB
emaj-129	288	6	that	that	SCONJ
emaj-129	288	7	,	,	PUNCT
emaj-129	288	8	number	number	NOUN
emaj-129	288	9	of	of	ADP
emaj-129	288	10	seminars	seminar	NOUN
emaj-129	288	11	/	/	SYM
emaj-129	288	12	conferences	conference	NOUN
emaj-129	288	13	organized	organize	VERB
emaj-129	288	14	by	by	ADP
emaj-129	288	15	accounting	accounting	NOUN
emaj-129	288	16	chambers	chamber	NOUN
emaj-129	288	17	on	on	ADP
emaj-129	288	18	errors	error	NOUN
emaj-129	288	19	and	and	CCONJ
emaj-129	288	20	fraud	fraud	NOUN
emaj-129	288	21	is	be	AUX
emaj-129	288	22	not	not	PART
emaj-129	288	23	adequate	adequate	ADJ
emaj-129	288	24	.	.	PUNCT
emaj-129	289	1	a	a	DET
emaj-129	289	2	high	high	ADJ
emaj-129	289	3	percentage	percentage	NOUN
emaj-129	289	4	of	of	ADP
emaj-129	289	5	participants	participant	NOUN
emaj-129	289	6	stated	state	VERB
emaj-129	289	7	that	that	SCONJ
emaj-129	289	8	,	,	PUNCT
emaj-129	289	9	supervision	supervision	NOUN
emaj-129	289	10	and	and	CCONJ
emaj-129	289	11	disciplinary	disciplinary	ADJ
emaj-129	289	12	boards	board	NOUN
emaj-129	289	13	of	of	ADP
emaj-129	289	14	professional	professional	ADJ
emaj-129	289	15	accounting	accounting	NOUN
emaj-129	289	16	chambers	chamber	NOUN
emaj-129	289	17	fulfill	fulfill	VERB
emaj-129	289	18	their	their	PRON
emaj-129	289	19	responsibilities	responsibility	NOUN
emaj-129	289	20	partially	partially	ADV
emaj-129	289	21	.	.	PUNCT
emaj-129	290	1	a	a	DET
emaj-129	290	2	high	high	ADJ
emaj-129	290	3	ratio	ratio	NOUN
emaj-129	290	4	of	of	ADP
emaj-129	290	5	participants	participant	NOUN
emaj-129	290	6	stated	state	VERB
emaj-129	290	7	that	that	SCONJ
emaj-129	290	8	,	,	PUNCT
emaj-129	290	9	most	most	ADV
emaj-129	290	10	important	important	ADJ
emaj-129	290	11	and	and	CCONJ
emaj-129	290	12	effective	effective	ADJ
emaj-129	290	13	tool	tool	NOUN
emaj-129	290	14	to	to	PART
emaj-129	290	15	prevent	prevent	VERB
emaj-129	290	16	errors	error	NOUN
emaj-129	290	17	and	and	CCONJ
emaj-129	290	18	fraud	fraud	NOUN
emaj-129	290	19	was	be	AUX
emaj-129	290	20	external	external	ADJ
emaj-129	290	21	audit	audit	NOUN
emaj-129	290	22	.	.	PUNCT
emaj-129	291	1	according	accord	VERB
emaj-129	291	2	to	to	ADP
emaj-129	291	3	research	research	NOUN
emaj-129	291	4	findings	finding	NOUN
emaj-129	291	5	,	,	PUNCT
emaj-129	291	6	errors	error	NOUN
emaj-129	291	7	mostly	mostly	ADV
emaj-129	291	8	occurred	occur	VERB
emaj-129	291	9	due	due	ADP
emaj-129	291	10	to	to	ADP
emaj-129	291	11	incorrect	incorrect	ADJ
emaj-129	291	12	data	datum	NOUN
emaj-129	291	13	which	which	PRON
emaj-129	291	14	was	be	AUX
emaj-129	291	15	received	receive	VERB
emaj-129	291	16	from	from	ADP
emaj-129	291	17	clients	client	NOUN
emaj-129	291	18	.	.	PUNCT
emaj-129	292	1	study	study	NOUN
emaj-129	292	2	also	also	ADV
emaj-129	292	3	showed	show	VERB
emaj-129	292	4	that	that	SCONJ
emaj-129	292	5	,	,	PUNCT
emaj-129	292	6	a	a	DET
emaj-129	292	7	big	big	ADJ
emaj-129	292	8	deal	deal	NOUN
emaj-129	292	9	of	of	ADP
emaj-129	292	10	errors	error	NOUN
emaj-129	292	11	also	also	ADV
emaj-129	292	12	occurs	occur	VERB
emaj-129	292	13	during	during	ADP
emaj-129	292	14	the	the	DET
emaj-129	292	15	recording	recording	NOUN
emaj-129	292	16	process	process	NOUN
emaj-129	292	17	.	.	PUNCT
emaj-129	293	1	however	however	ADV
emaj-129	293	2	,	,	PUNCT
emaj-129	293	3	errors	error	NOUN
emaj-129	293	4	occurring	occur	VERB
emaj-129	293	5	due	due	ADP
emaj-129	293	6	to	to	ADP
emaj-129	293	7	the	the	DET
emaj-129	293	8	inadequacy	inadequacy	NOUN
emaj-129	293	9	of	of	ADP
emaj-129	293	10	technology	technology	NOUN
emaj-129	293	11	that	that	PRON
emaj-129	293	12	professionals	professional	NOUN
emaj-129	293	13	were	be	AUX
emaj-129	293	14	using	use	VERB
emaj-129	293	15	and	and	CCONJ
emaj-129	293	16	errors	error	NOUN
emaj-129	293	17	occurring	occur	VERB
emaj-129	293	18	due	due	ADJ
emaj-129	293	19	to	to	ADP
emaj-129	293	20	package	package	VERB
emaj-129	293	21	programs	program	NOUN
emaj-129	293	22	or	or	CCONJ
emaj-129	293	23	systems	system	NOUN
emaj-129	293	24	(	(	PUNCT
emaj-129	293	25	software	software	NOUN
emaj-129	293	26	)	)	PUNCT
emaj-129	293	27	were	be	AUX
emaj-129	293	28	low	low	ADJ
emaj-129	293	29	.	.	PUNCT
emaj-129	294	1	another	another	DET
emaj-129	294	2	important	important	ADJ
emaj-129	294	3	finding	finding	NOUN
emaj-129	294	4	of	of	ADP
emaj-129	294	5	the	the	DET
emaj-129	294	6	research	research	NOUN
emaj-129	294	7	indicates	indicate	VERB
emaj-129	294	8	that	that	SCONJ
emaj-129	294	9	,	,	PUNCT
emaj-129	294	10	fraud	fraud	NOUN
emaj-129	294	11	is	be	AUX
emaj-129	294	12	mostly	mostly	ADV
emaj-129	294	13	made	make	VERB
emaj-129	294	14	in	in	ADP
emaj-129	294	15	order	order	NOUN
emaj-129	294	16	to	to	PART
emaj-129	294	17	get	get	VERB
emaj-129	294	18	credit	credit	NOUN
emaj-129	294	19	from	from	ADP
emaj-129	294	20	banks	bank	NOUN
emaj-129	294	21	.	.	PUNCT
emaj-129	295	1	also	also	ADV
emaj-129	295	2	,	,	PUNCT
emaj-129	295	3	fraud	fraud	NOUN
emaj-129	295	4	is	be	AUX
emaj-129	295	5	made	make	VERB
emaj-129	295	6	in	in	ADP
emaj-129	295	7	order	order	NOUN
emaj-129	295	8	to	to	PART
emaj-129	295	9	provide	provide	VERB
emaj-129	295	10	benefits	benefit	NOUN
emaj-129	295	11	to	to	ADP
emaj-129	295	12	the	the	DET
emaj-129	295	13	organization	organization	NOUN
emaj-129	295	14	by	by	ADP
emaj-129	295	15	not	not	PART
emaj-129	295	16	showing	show	VERB
emaj-129	295	17	the	the	DET
emaj-129	295	18	real	real	ADJ
emaj-129	295	19	situation	situation	NOUN
emaj-129	295	20	of	of	ADP
emaj-129	295	21	organization	organization	NOUN
emaj-129	295	22	.	.	PUNCT
emaj-129	296	1	on	on	ADP
emaj-129	296	2	the	the	DET
emaj-129	296	3	other	other	ADJ
emaj-129	296	4	hand	hand	NOUN
emaj-129	296	5	,	,	PUNCT
emaj-129	296	6	based	base	VERB
emaj-129	296	7	on	on	ADP
emaj-129	296	8	study	study	NOUN
emaj-129	296	9	findings	finding	NOUN
emaj-129	296	10	,	,	PUNCT
emaj-129	296	11	members	member	NOUN
emaj-129	296	12	of	of	ADP
emaj-129	296	13	profession	profession	NOUN
emaj-129	296	14	are	be	AUX
emaj-129	296	15	less	less	ADV
emaj-129	296	16	likely	likely	ADJ
emaj-129	296	17	to	to	PART
emaj-129	296	18	commit	commit	VERB
emaj-129	296	19	fraud	fraud	NOUN
emaj-129	296	20	to	to	PART
emaj-129	296	21	exploit	exploit	VERB
emaj-129	296	22	the	the	DET
emaj-129	296	23	gaps	gap	NOUN
emaj-129	296	24	in	in	ADP
emaj-129	296	25	tax	tax	NOUN
emaj-129	296	26	laws	law	NOUN
emaj-129	296	27	.	.	PUNCT
emaj-129	297	1	moreover	moreover	ADV
emaj-129	297	2	,	,	PUNCT
emaj-129	297	3	research	research	NOUN
emaj-129	297	4	findings	finding	NOUN
emaj-129	297	5	signal	signal	VERB
emaj-129	297	6	that	that	SCONJ
emaj-129	297	7	,	,	PUNCT
emaj-129	297	8	fraud	fraud	NOUN
emaj-129	297	9	is	be	AUX
emaj-129	297	10	not	not	PART
emaj-129	297	11	generally	generally	ADV
emaj-129	297	12	made	make	VERB
emaj-129	297	13	to	to	PART
emaj-129	297	14	hide	hide	VERB
emaj-129	297	15	the	the	DET
emaj-129	297	16	corruption	corruption	NOUN
emaj-129	297	17	of	of	ADP
emaj-129	297	18	business	business	NOUN
emaj-129	297	19	people	people	NOUN
emaj-129	297	20	.	.	PUNCT
emaj-129	298	1	finally	finally	ADV
emaj-129	298	2	,	,	PUNCT
emaj-129	298	3	in	in	ADP
emaj-129	298	4	line	line	NOUN
emaj-129	298	5	with	with	ADP
emaj-129	298	6	research	research	NOUN
emaj-129	298	7	findings	finding	NOUN
emaj-129	298	8	,	,	PUNCT
emaj-129	298	9	a	a	DET
emaj-129	298	10	great	great	ADJ
emaj-129	298	11	majority	majority	NOUN
emaj-129	298	12	of	of	ADP
emaj-129	298	13	accounting	accounting	NOUN
emaj-129	298	14	professionals	professional	NOUN
emaj-129	298	15	believe	believe	VERB
emaj-129	298	16	that	that	SCONJ
emaj-129	298	17	the	the	DET
emaj-129	298	18	condition	condition	NOUN
emaj-129	298	19	of	of	ADP
emaj-129	298	20	being	be	AUX
emaj-129	298	21	honest	honest	ADJ
emaj-129	298	22	,	,	PUNCT
emaj-129	298	23	trustworthy	trustworthy	ADJ
emaj-129	298	24	and	and	CCONJ
emaj-129	298	25	impartial	impartial	ADJ
emaj-129	298	26	is	be	AUX
emaj-129	298	27	the	the	DET
emaj-129	298	28	basis	basis	NOUN
emaj-129	298	29	of	of	ADP
emaj-129	298	30	accounting	accounting	NOUN
emaj-129	298	31	profession	profession	NOUN
emaj-129	298	32	.	.	PUNCT
emaj-129	299	1	also	also	ADV
emaj-129	299	2	,	,	PUNCT
emaj-129	299	3	parallel	parallel	ADJ
emaj-129	299	4	to	to	ADP
emaj-129	299	5	the	the	DET
emaj-129	299	6	results	result	NOUN
emaj-129	299	7	of	of	ADP
emaj-129	299	8	study	study	NOUN
emaj-129	299	9	,	,	PUNCT
emaj-129	299	10	a	a	DET
emaj-129	299	11	high	high	ADJ
emaj-129	299	12	population	population	NOUN
emaj-129	299	13	agrees	agree	VERB
emaj-129	299	14	that	that	SCONJ
emaj-129	299	15	professional	professional	ADJ
emaj-129	299	16	accountants	accountant	NOUN
emaj-129	299	17	must	must	AUX
emaj-129	299	18	adhere	adhere	VERB
emaj-129	299	19	to	to	ADP
emaj-129	299	20	ethical	ethical	ADJ
emaj-129	299	21	rules	rule	NOUN
emaj-129	299	22	.	.	PUNCT
emaj-129	300	1	but	but	CCONJ
emaj-129	300	2	,	,	PUNCT
emaj-129	300	3	from	from	ADP
emaj-129	300	4	the	the	DET
emaj-129	300	5	perspective	perspective	NOUN
emaj-129	300	6	of	of	ADP
emaj-129	300	7	accounting	accounting	NOUN
emaj-129	300	8	professionals	professional	NOUN
emaj-129	300	9	,	,	PUNCT
emaj-129	300	10	anxiety	anxiety	NOUN
emaj-129	300	11	about	about	ADP
emaj-129	300	12	losing	lose	VERB
emaj-129	300	13	customers	customer	NOUN
emaj-129	300	14	is	be	AUX
emaj-129	300	15	not	not	PART
emaj-129	300	16	the	the	DET
emaj-129	300	17	most	most	ADV
emaj-129	300	18	important	important	ADJ
emaj-129	300	19	reason	reason	NOUN
emaj-129	300	20	for	for	ADP
emaj-129	300	21	ethical	ethical	ADJ
emaj-129	300	22	dilemma	dilemma	NOUN
emaj-129	300	23	.	.	PUNCT
emaj-129	301	1	accountants	accountant	NOUN
emaj-129	301	2	also	also	ADV
emaj-129	301	3	disagree	disagree	VERB
emaj-129	301	4	with	with	ADP
emaj-129	301	5	the	the	DET
emaj-129	301	6	expression	expression	NOUN
emaj-129	301	7	,	,	PUNCT
emaj-129	301	8	which	which	PRON
emaj-129	301	9	denies	deny	VERB
emaj-129	301	10	that	that	SCONJ
emaj-129	301	11	fees	fee	NOUN
emaj-129	301	12	paid	pay	VERB
emaj-129	301	13	by	by	ADP
emaj-129	301	14	the	the	DET
emaj-129	301	15	members	member	NOUN
emaj-129	301	16	of	of	ADP
emaj-129	301	17	the	the	DET
emaj-129	301	18	profession	profession	NOUN
emaj-129	301	19	are	be	AUX
emaj-129	301	20	determined	determine	VERB
emaj-129	301	21	by	by	ADP
emaj-129	301	22	the	the	DET
emaj-129	301	23	union	union	NOUN
emaj-129	301	24	.	.	PUNCT
emaj-129	302	1	references	reference	NOUN
emaj-129	302	2	acfe	acfe	NOUN
emaj-129	302	3	.	.	PUNCT
emaj-129	303	1	(	(	PUNCT
emaj-129	303	2	2014	2014	NUM
emaj-129	303	3	)	)	PUNCT
emaj-129	303	4	.	.	PUNCT
emaj-129	304	1	report	report	NOUN
emaj-129	304	2	to	to	ADP
emaj-129	304	3	the	the	DET
emaj-129	304	4	nations	nation	NOUN
emaj-129	304	5	.	.	PUNCT
emaj-129	305	1	us	we	PRON
emaj-129	305	2	:	:	PUNCT
emaj-129	305	3	acfe	acfe	NOUN
emaj-129	305	4	.	.	PUNCT
emaj-129	306	1	acfe	acfe	NOUN
emaj-129	306	2	.	.	PUNCT
emaj-129	307	1	(	(	PUNCT
emaj-129	307	2	2016	2016	NUM
emaj-129	307	3	)	)	PUNCT
emaj-129	307	4	.	.	PUNCT
emaj-129	308	1	acfe	acfe	NOUN
emaj-129	308	2	.	.	PUNCT
emaj-129	309	1	association	association	NOUN
emaj-129	309	2	of	of	ADP
emaj-129	309	3	certified	certify	VERB
emaj-129	309	4	fraud	fraud	NOUN
emaj-129	309	5	examiner	examiner	NOUN
emaj-129	309	6	.	.	PUNCT
emaj-129	310	1	us	we	PRON
emaj-129	310	2	:	:	PUNCT
emaj-129	310	3	acfe	acfe	NOUN
emaj-129	310	4	.	.	PUNCT
emaj-129	311	1	retrieved	retrieve	VERB
emaj-129	311	2	mart	mart	PROPN
emaj-129	311	3	28	28	NUM
emaj-129	311	4	,	,	PUNCT
emaj-129	311	5	2017	2017	NUM
emaj-129	311	6	,	,	PUNCT
emaj-129	311	7	from	from	ADP
emaj-129	311	8	acef	acef	PROPN
emaj-129	311	9	web	web	NOUN
emaj-129	311	10	sites	site	NOUN
emaj-129	311	11	:	:	PUNCT
emaj-129	311	12	https://www.acfe.com/rttn2016/docs/2016report-to-the-nations.pdf	https://www.acfe.com/rttn2016/docs/2016report-to-the-nations.pdf	NOUN
emaj-129	311	13	acfe	acfe	NOUN
emaj-129	311	14	.	.	PUNCT
emaj-129	312	1	(	(	PUNCT
emaj-129	312	2	2017	2017	NUM
emaj-129	312	3	)	)	PUNCT
emaj-129	312	4	.	.	PUNCT
emaj-129	313	1	retrieved	retrieve	VERB
emaj-129	313	2	mart	mart	PROPN
emaj-129	313	3	28	28	NUM
emaj-129	313	4	,	,	PUNCT
emaj-129	313	5	2017	2017	NUM
emaj-129	313	6	,	,	PUNCT
emaj-129	313	7	from	from	ADP
emaj-129	313	8	acef	acef	PROPN
emaj-129	313	9	web	web	NOUN
emaj-129	313	10	sitesi	sitesi	NOUN
emaj-129	313	11	:	:	PUNCT
emaj-129	313	12	http://www.acfe.com/fraudtriangle.aspx	http://www.acfe.com/fraudtriangle.aspx	NOUN
emaj-129	313	13	anuk	anuk	NOUN
emaj-129	313	14	,	,	PUNCT
emaj-129	313	15	s.	s.	PROPN
emaj-129	313	16	a.	a.	PROPN
emaj-129	313	17	(	(	PUNCT
emaj-129	313	18	2015	2015	NUM
emaj-129	313	19	)	)	PUNCT
emaj-129	313	20	.	.	PUNCT
emaj-129	314	1	muhasebe	muhasebe	PROPN
emaj-129	314	2	hata	hata	PROPN
emaj-129	314	3	ve	ve	PROPN
emaj-129	314	4	hileleri	hileleri	PROPN
emaj-129	314	5	ile	ile	PROPN
emaj-129	314	6	muhasebe	muhasebe	PROPN
emaj-129	314	7	mesleğinde	mesleğinde	PROPN
emaj-129	314	8	etik	etik	NOUN
emaj-129	314	9	.	.	PUNCT
emaj-129	315	1	i̇stanbul	i̇stanbul	ADV
emaj-129	315	2	:	:	PUNCT
emaj-129	315	3	bahçeşehir	bahçeşehir	PROPN
emaj-129	315	4	üniversitesi	üniversitesi	PROPN
emaj-129	315	5	sosyal	sosyal	PROPN
emaj-129	315	6	bilimler	bilimler	PROPN
emaj-129	315	7	enstitüsü	enstitüsü	PROPN
emaj-129	315	8	,	,	PUNCT
emaj-129	315	9	54	54	NUM
emaj-129	315	10	-	-	SYM
emaj-129	315	11	103	103	NUM
emaj-129	315	12	.	.	PUNCT
emaj-129	316	1	baskan	baskan	PROPN
emaj-129	316	2	,	,	PUNCT
emaj-129	316	3	t.	t.	PROPN
emaj-129	316	4	d.	d.	PROPN
emaj-129	316	5	(	(	PUNCT
emaj-129	316	6	2013	2013	NUM
emaj-129	316	7	)	)	PUNCT
emaj-129	316	8	.	.	PUNCT
emaj-129	317	1	muhasebe	muhasebe	PROPN
emaj-129	317	2	hata	hata	PROPN
emaj-129	317	3	ve	ve	PROPN
emaj-129	317	4	hilelerinin	hilelerinin	NOUN
emaj-129	317	5	önlemesinde	önlemesinde	PROPN
emaj-129	317	6	bağımsız	bağımsız	PROPN
emaj-129	317	7	denetimin	denetimin	PROPN
emaj-129	317	8	rolü	rolü	PROPN
emaj-129	317	9	ve	ve	AUX
emaj-129	317	10	etkinliği	etkinliği	NOUN
emaj-129	317	11	:	:	PUNCT
emaj-129	317	12	bir	bir	NOUN
emaj-129	317	13	uygulama	uygulama	NOUN
emaj-129	317	14	.	.	PUNCT
emaj-129	318	1	kırıkkale	kırıkkale	NOUN
emaj-129	318	2	:	:	PUNCT
emaj-129	318	3	kırıkkale	kırıkkale	PROPN
emaj-129	318	4	üniversitesi	üniversitesi	PROPN
emaj-129	318	5	sosyal	sosyal	PROPN
emaj-129	318	6	bilimler	bilimler	PROPN
emaj-129	318	7	enstitüsü	enstitüsü	PROPN
emaj-129	318	8	,	,	PUNCT
emaj-129	318	9	184186	184186	NUM
emaj-129	318	10	.	.	PUNCT
emaj-129	319	1	bayraklı	bayraklı	NOUN
emaj-129	319	2	,	,	PUNCT
emaj-129	319	3	h.	h.	PROPN
emaj-129	319	4	h.	h.	PROPN
emaj-129	319	5	,	,	PUNCT
emaj-129	319	6	erkan	erkan	PROPN
emaj-129	319	7	,	,	PUNCT
emaj-129	319	8	m.	m.	NOUN
emaj-129	319	9	,	,	PUNCT
emaj-129	319	10	&	&	CCONJ
emaj-129	319	11	elitaş	elitaş	PROPN
emaj-129	319	12	,	,	PUNCT
emaj-129	319	13	c.	c.	NOUN
emaj-129	319	14	(	(	PUNCT
emaj-129	319	15	2012	2012	NUM
emaj-129	319	16	)	)	PUNCT
emaj-129	319	17	.	.	PUNCT
emaj-129	320	1	muhasebe	muhasebe	PROPN
emaj-129	320	2	ve	ve	PROPN
emaj-129	320	3	vergi	vergi	NOUN
emaj-129	320	4	denetiminde	denetiminde	PROPN
emaj-129	320	5	muhasebe	muhasebe	NOUN
emaj-129	320	6	hata	hata	PROPN
emaj-129	320	7	ve	ve	VERB
emaj-129	320	8	hileleri	hileleri	PROPN
emaj-129	320	9	.	.	PUNCT
emaj-129	321	1	bursa	bursa	NOUN
emaj-129	321	2	:	:	PUNCT
emaj-129	321	3	evin	evin	PROPN
emaj-129	321	4	yayınevi	yayınevi	PROPN
emaj-129	321	5	,	,	PUNCT
emaj-129	321	6	19	19	NUM
emaj-129	321	7	-	-	SYM
emaj-129	321	8	20	20	NUM
emaj-129	321	9	.	.	PUNCT
emaj-129	321	10	bayraktar	bayraktar	PROPN
emaj-129	321	11	,	,	PUNCT
emaj-129	321	12	a.	a.	NOUN
emaj-129	321	13	(	(	PUNCT
emaj-129	321	14	2007	2007	NUM
emaj-129	321	15	)	)	PUNCT
emaj-129	321	16	.	.	PUNCT
emaj-129	322	1	türkiye'de	türkiye'de	PROPN
emaj-129	322	2	muhasebe	muhasebe	PROPN
emaj-129	322	3	hileleri	hileleri	PROPN
emaj-129	322	4	tarihi	tarihi	PROPN
emaj-129	322	5	.	.	PUNCT
emaj-129	323	1	edirne	edirne	PROPN
emaj-129	323	2	:	:	PUNCT
emaj-129	323	3	trakya	trakya	NOUN
emaj-129	323	4	üniversitesi	üniversitesi	NOUN
emaj-129	323	5	sosyal	sosyal	PROPN
emaj-129	323	6	bilimler	bilimler	PROPN
emaj-129	323	7	enstitüsü	enstitüsü	PROPN
emaj-129	323	8	,	,	PUNCT
emaj-129	323	9	3	3	X
emaj-129	323	10	.	.	X
emaj-129	323	11	bierstaker	bierstaker	PROPN
emaj-129	323	12	,	,	PUNCT
emaj-129	323	13	j.	j.	PROPN
emaj-129	323	14	l.	l.	PROPN
emaj-129	323	15	,	,	PUNCT
emaj-129	323	16	brody	brody	PROPN
emaj-129	323	17	,	,	PUNCT
emaj-129	323	18	r.	r.	PROPN
emaj-129	323	19	g.	g.	PROPN
emaj-129	323	20	,	,	PUNCT
emaj-129	323	21	&	&	CCONJ
emaj-129	323	22	pacini	pacini	PROPN
emaj-129	323	23	,	,	PUNCT
emaj-129	323	24	c.	c.	PROPN
emaj-129	323	25	(	(	PUNCT
emaj-129	323	26	2006	2006	NUM
emaj-129	323	27	)	)	PUNCT
emaj-129	323	28	.	.	PUNCT
emaj-129	324	1	accountants	accountant	NOUN
emaj-129	324	2	'	'	PART
emaj-129	324	3	perceptions	perception	NOUN
emaj-129	324	4	regarding	regard	VERB
emaj-129	324	5	fraud	fraud	NOUN
emaj-129	324	6	detection	detection	NOUN
emaj-129	324	7	and	and	CCONJ
emaj-129	324	8	prevention	prevention	NOUN
emaj-129	324	9	method	method	NOUN
emaj-129	324	10	.	.	PUNCT
emaj-129	325	1	managerial	managerial	ADJ
emaj-129	325	2	auditing	auditing	NOUN
emaj-129	325	3	journal	journal	NOUN
emaj-129	325	4	,	,	PUNCT
emaj-129	325	5	520	520	NUM
emaj-129	325	6	-	-	SYM
emaj-129	325	7	535	535	NUM
emaj-129	325	8	.	.	PUNCT
emaj-129	325	9	bonner	bonner	PROPN
emaj-129	325	10	,	,	PUNCT
emaj-129	325	11	s.	s.	PROPN
emaj-129	325	12	e.	e.	PROPN
emaj-129	325	13	,	,	PUNCT
emaj-129	325	14	palmrose	palmrose	ADJ
emaj-129	325	15	,	,	PUNCT
emaj-129	325	16	z.	z.	PROPN
emaj-129	325	17	v.	v.	PROPN
emaj-129	325	18	,	,	PUNCT
emaj-129	325	19	&	&	CCONJ
emaj-129	325	20	young	young	PROPN
emaj-129	325	21	,	,	PUNCT
emaj-129	325	22	s.	s.	PROPN
emaj-129	325	23	m.	m.	PROPN
emaj-129	325	24	(	(	PUNCT
emaj-129	325	25	1998	1998	NUM
emaj-129	325	26	,	,	PUNCT
emaj-129	325	27	october	october	PROPN
emaj-129	325	28	)	)	PUNCT
emaj-129	325	29	.	.	PUNCT
emaj-129	326	1	fraud	fraud	NOUN
emaj-129	326	2	type	type	NOUN
emaj-129	326	3	and	and	CCONJ
emaj-129	326	4	auditor	auditor	NOUN
emaj-129	326	5	litigation	litigation	NOUN
emaj-129	326	6	:	:	PUNCT
emaj-129	326	7	an	an	DET
emaj-129	326	8	analysis	analysis	NOUN
emaj-129	326	9	of	of	ADP
emaj-129	326	10	sec	sec	PROPN
emaj-129	326	11	accounting	accounting	NOUN
emaj-129	326	12	and	and	CCONJ
emaj-129	326	13	auditing	auditing	NOUN
emaj-129	326	14	enforcement	enforcement	NOUN
emaj-129	326	15	releases	release	NOUN
emaj-129	326	16	.	.	PUNCT
emaj-129	327	1	american	american	PROPN
emaj-129	327	2	accounting	accounting	PROPN
emaj-129	327	3	association	association	PROPN
emaj-129	327	4	,	,	PUNCT
emaj-129	327	5	pp	pp	PROPN
emaj-129	327	6	.	.	PUNCT
emaj-129	328	1	503	503	NUM
emaj-129	328	2	-	-	SYM
emaj-129	328	3	532	532	NUM
emaj-129	328	4	.	.	PUNCT
emaj-129	328	5	brumellgroup	brumellgroup	NOUN
emaj-129	328	6	.	.	PUNCT
emaj-129	329	1	(	(	PUNCT
emaj-129	329	2	2015	2015	NUM
emaj-129	329	3	,	,	PUNCT
emaj-129	329	4	mart	mart	PROPN
emaj-129	329	5	25	25	NUM
emaj-129	329	6	)	)	PUNCT
emaj-129	329	7	.	.	PUNCT
emaj-129	330	1	retrieved	retrieve	VERB
emaj-129	330	2	mart	mart	PROPN
emaj-129	330	3	28	28	NUM
emaj-129	330	4	,	,	PUNCT
emaj-129	330	5	2017	2017	NUM
emaj-129	330	6	,	,	PUNCT
emaj-129	330	7	from	from	ADP
emaj-129	330	8	brumellgroup	brumellgroup	PROPN
emaj-129	330	9	web	web	NOUN
emaj-129	330	10	sitesi	sitesi	PROPN
emaj-129	330	11	:	:	PUNCT
emaj-129	330	12	http://brumellgroup.com/news/the-fraudtriangle-theory/	http://brumellgroup.com/news/the-fraudtriangle-theory/	NOUN
emaj-129	330	13	büyükmirza	büyükmirza	NOUN
emaj-129	330	14	,	,	PUNCT
emaj-129	330	15	k.	k.	PROPN
emaj-129	330	16	(	(	PUNCT
emaj-129	330	17	2016	2016	NUM
emaj-129	330	18	)	)	PUNCT
emaj-129	330	19	.	.	PUNCT
emaj-129	331	1	maliyet	maliyet	PROPN
emaj-129	332	1	ve	ve	VERB
emaj-129	332	2	yönetim	yönetim	PROPN
emaj-129	332	3	muhasebesi	muhasebesi	NOUN
emaj-129	332	4	.	.	PUNCT
emaj-129	333	1	ankara	ankara	PROPN
emaj-129	333	2	:	:	PUNCT
emaj-129	334	1	gazi	gazi	PROPN
emaj-129	334	2	kitabevi	kitabevi	PROPN
emaj-129	334	3	,	,	PUNCT
emaj-129	334	4	23	23	NUM
emaj-129	334	5	.	.	PUNCT
emaj-129	335	1	durtschi	durtschi	PROPN
emaj-129	335	2	,	,	PUNCT
emaj-129	335	3	c.	c.	PROPN
emaj-129	335	4	,	,	PUNCT
emaj-129	335	5	hillison	hillison	PROPN
emaj-129	335	6	,	,	PUNCT
emaj-129	335	7	w.	w.	PROPN
emaj-129	335	8	,	,	PUNCT
emaj-129	335	9	&	&	CCONJ
emaj-129	335	10	pacini	pacini	PROPN
emaj-129	335	11	,	,	PUNCT
emaj-129	335	12	c.	c.	PROPN
emaj-129	335	13	(	(	PUNCT
emaj-129	335	14	2004	2004	NUM
emaj-129	335	15	)	)	PUNCT
emaj-129	335	16	.	.	PUNCT
emaj-129	336	1	the	the	DET
emaj-129	336	2	effective	effective	ADJ
emaj-129	336	3	use	use	NOUN
emaj-129	336	4	of	of	ADP
emaj-129	336	5	benford	benford	NOUN
emaj-129	336	6	's	's	PART
emaj-129	336	7	law	law	NOUN
emaj-129	336	8	to	to	PART
emaj-129	336	9	assist	assist	VERB
emaj-129	336	10	in	in	ADP
emaj-129	336	11	detecting	detect	VERB
emaj-129	336	12	fraud	fraud	NOUN
emaj-129	336	13	in	in	ADP
emaj-129	336	14	accounting	accounting	NOUN
emaj-129	336	15	data	datum	NOUN
emaj-129	336	16	.	.	PUNCT
emaj-129	337	1	journal	journal	PROPN
emaj-129	337	2	of	of	ADP
emaj-129	337	3	forencsic	forencsic	ADJ
emaj-129	337	4	accounting	accounting	NOUN
emaj-129	337	5	,	,	PUNCT
emaj-129	337	6	17	17	NUM
emaj-129	337	7	-	-	SYM
emaj-129	337	8	34	34	NUM
emaj-129	337	9	.	.	PUNCT
emaj-129	338	1	elliott	elliott	PROPN
emaj-129	338	2	,	,	PUNCT
emaj-129	338	3	b.	b.	PROPN
emaj-129	338	4	,	,	PUNCT
emaj-129	338	5	&	&	CCONJ
emaj-129	338	6	elliott	elliott	PROPN
emaj-129	338	7	,	,	PUNCT
emaj-129	338	8	j.	j.	PROPN
emaj-129	338	9	(	(	PUNCT
emaj-129	338	10	2011	2011	NUM
emaj-129	338	11	)	)	PUNCT
emaj-129	338	12	.	.	PUNCT
emaj-129	339	1	financial	financial	ADJ
emaj-129	339	2	accounting	accounting	NOUN
emaj-129	339	3	and	and	CCONJ
emaj-129	339	4	reporting	reporting	NOUN
emaj-129	339	5	.	.	PUNCT
emaj-129	340	1	london	london	PROPN
emaj-129	340	2	:	:	PUNCT
emaj-129	340	3	pearson	pearson	PROPN
emaj-129	340	4	education	education	PROPN
emaj-129	340	5	,	,	PUNCT
emaj-129	340	6	22	22	NUM
emaj-129	340	7	.	.	PUNCT
emaj-129	341	1	erdoğan	erdoğan	NOUN
emaj-129	341	2	,	,	PUNCT
emaj-129	341	3	m.	m.	NOUN
emaj-129	341	4	,	,	PUNCT
emaj-129	341	5	elitaş	elitaş	NOUN
emaj-129	341	6	,	,	PUNCT
emaj-129	341	7	c.	c.	PROPN
emaj-129	341	8	,	,	PUNCT
emaj-129	341	9	erkan	erkan	PROPN
emaj-129	341	10	,	,	PUNCT
emaj-129	341	11	m.	m.	NOUN
emaj-129	341	12	,	,	PUNCT
emaj-129	341	13	&	&	CCONJ
emaj-129	341	14	aydemir	aydemir	PROPN
emaj-129	341	15	,	,	PUNCT
emaj-129	341	16	o.	o.	PROPN
emaj-129	341	17	(	(	PUNCT
emaj-129	341	18	2014	2014	NUM
emaj-129	341	19	)	)	PUNCT
emaj-129	341	20	.	.	PUNCT
emaj-129	342	1	muhasebe	muhasebe	PROPN
emaj-129	342	2	hilelerinin	hilelerinin	PROPN
emaj-129	342	3	denetiminde	denetiminde	PROPN
emaj-129	342	4	benford	benford	PROPN
emaj-129	342	5	yasası	yasası	PROPN
emaj-129	342	6	.	.	PUNCT
emaj-129	343	1	ankara	ankara	PROPN
emaj-129	343	2	:	:	PUNCT
emaj-129	344	1	gazi	gazi	PROPN
emaj-129	344	2	kitabevi	kitabevi	PROPN
emaj-129	344	3	,	,	PUNCT
emaj-129	344	4	44	44	NUM
emaj-129	344	5	-	-	SYM
emaj-129	344	6	46	46	NUM
emaj-129	344	7	.	.	PUNCT
emaj-129	345	1	karaman	karaman	PROPN
emaj-129	345	2	,	,	PUNCT
emaj-129	345	3	e.	e.	PROPN
emaj-129	345	4	s.	s.	PROPN
emaj-129	345	5	(	(	PUNCT
emaj-129	345	6	2015	2015	NUM
emaj-129	345	7	)	)	PUNCT
emaj-129	345	8	.	.	PUNCT
emaj-129	346	1	muhasebe	muhasebe	NOUN
emaj-129	346	2	meslek	meslek	NOUN
emaj-129	346	3	etiği	etiği	PROPN
emaj-129	346	4	ve	ve	INTJ
emaj-129	346	5	muhasebe	muhasebe	NOUN
emaj-129	346	6	meslek	meslek	NOUN
emaj-129	346	7	mensuplarının	mensuplarının	NOUN
emaj-129	346	8	etik	etik	NOUN
emaj-129	346	9	kurallara	kurallara	PROPN
emaj-129	346	10	bakışı	bakışı	PROPN
emaj-129	346	11	(	(	PUNCT
emaj-129	346	12	balıkesir	balıkesir	NOUN
emaj-129	346	13	i̇li	i̇li	ADP
emaj-129	346	14	örneği	örneği	NOUN
emaj-129	346	15	)	)	PUNCT
emaj-129	346	16	.	.	PUNCT
emaj-129	347	1	ankara	ankara	PROPN
emaj-129	347	2	:	:	PUNCT
emaj-129	348	1	gazi	gazi	PROPN
emaj-129	348	2	üniversitesi	üniversitesi	PROPN
emaj-129	348	3	sosyal	sosyal	PROPN
emaj-129	348	4	bilimler	bilimler	PROPN
emaj-129	348	5	enstitüsü	enstitüsü	PROPN
emaj-129	348	6	,	,	PUNCT
emaj-129	348	7	47	47	NUM
emaj-129	348	8	.	.	PUNCT
emaj-129	349	1	keskin	keskin	PROPN
emaj-129	349	2	,	,	PUNCT
emaj-129	349	3	s.	s.	PROPN
emaj-129	349	4	(	(	PUNCT
emaj-129	349	5	2014	2014	NUM
emaj-129	349	6	)	)	PUNCT
emaj-129	349	7	.	.	PUNCT
emaj-129	350	1	muhasebe	muhasebe	PROPN
emaj-129	350	2	hata	hata	PROPN
emaj-129	350	3	ve	ve	VERB
emaj-129	350	4	hileleri	hileleri	PROPN
emaj-129	350	5	karşısında	karşısında	PROPN
emaj-129	350	6	etik	etik	PROPN
emaj-129	350	7	tutumlar	tutumlar	NOUN
emaj-129	350	8	:	:	PUNCT
emaj-129	350	9	meslek	meslek	PROPN
emaj-129	350	10	mensupları	mensupları	PROPN
emaj-129	350	11	üzerine	üzerine	PROPN
emaj-129	350	12	bir	bir	PROPN
emaj-129	350	13	araştırma	araştırma	PROPN
emaj-129	350	14	.	.	PUNCT
emaj-129	351	1	isparta	isparta	PROPN
emaj-129	351	2	:	:	PUNCT
emaj-129	351	3	süleyman	süleyman	PROPN
emaj-129	351	4	demirel	demirel	PROPN
emaj-129	351	5	üniversitesi	üniversitesi	PROPN
emaj-129	351	6	sosyal	sosyal	PROPN
emaj-129	351	7	bilimler	bilimler	PROPN
emaj-129	351	8	enstitüsü	enstitüsü	PROPN
emaj-129	351	9	,	,	PUNCT
emaj-129	351	10	131	131	NUM
emaj-129	351	11	.	.	PUNCT
emaj-129	352	1	volume	volume	NOUN
emaj-129	352	2	7	7	NUM
emaj-129	352	3	no	no	DET
emaj-129	352	4	1	1	NUM
emaj-129	352	5	(	(	PUNCT
emaj-129	352	6	2017	2017	NUM
emaj-129	352	7	)	)	PUNCT
emaj-129	352	8	|	|	ADV
emaj-129	352	9	issn	issn	VERB
emaj-129	352	10	2158	2158	NUM
emaj-129	352	11	-	-	SYM
emaj-129	352	12	8708	8708	NUM
emaj-129	352	13	(	(	PUNCT
emaj-129	352	14	online	online	NOUN
emaj-129	352	15	)	)	PUNCT
emaj-129	352	16	|	|	ADV
emaj-129	352	17	doi	doi	X
emaj-129	352	18	10.5195	10.5195	NUM
emaj-129	352	19	/	/	SYM
emaj-129	352	20	emaj.2017.129	emaj.2017.129	PROPN
emaj-129	352	21	|	|	NOUN
emaj-129	352	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-129	352	23	semanur	semanur	NOUN
emaj-129	352	24	adalı	adalı	NOUN
emaj-129	352	25	,	,	PUNCT
emaj-129	352	26	cevdet	cevdet	NOUN
emaj-129	352	27	kızıl	kızıl	NOUN
emaj-129	352	28	emerging	emerge	VERB
emaj-129	352	29	markets	market	NOUN
emaj-129	352	30	journal	journal	NOUN
emaj-129	352	31	|	|	ADV
emaj-129	352	32	p	p	NOUN
emaj-129	352	33	a	a	DET
emaj-129	352	34	g	g	NOUN
emaj-129	352	35	e	e	NOUN
emaj-129	352	36	|64	|64	NOUN
emaj-129	352	37	kirik	kirik	PROPN
emaj-129	352	38	,	,	PUNCT
emaj-129	352	39	z.	z.	PROPN
emaj-129	352	40	(	(	PUNCT
emaj-129	352	41	2007	2007	NUM
emaj-129	352	42	)	)	PUNCT
emaj-129	352	43	.	.	PUNCT
emaj-129	353	1	muhasebe	muhasebe	PROPN
emaj-129	353	2	hata	hata	PROPN
emaj-129	353	3	ve	ve	PROPN
emaj-129	353	4	hileleri	hileleri	PROPN
emaj-129	353	5	ile	ile	PROPN
emaj-129	353	6	muhasebe	muhasebe	PROPN
emaj-129	353	7	mesleğinde	mesleğinde	PROPN
emaj-129	353	8	etik	etik	NOUN
emaj-129	353	9	:	:	PUNCT
emaj-129	353	10	afyankarahisar'da	afyankarahisar'da	PROPN
emaj-129	353	11	muhasebeciler	muhasebeciler	PROPN
emaj-129	353	12	üzerine	üzerine	PROPN
emaj-129	353	13	bir	bir	PROPN
emaj-129	353	14	araştırma	araştırma	PROPN
emaj-129	353	15	.	.	PUNCT
emaj-129	354	1	eskişehir	eskişehir	NOUN
emaj-129	354	2	:	:	PUNCT
emaj-129	354	3	anadolu	anadolu	PROPN
emaj-129	354	4	üniversitesi	üniversitesi	PROPN
emaj-129	354	5	sosyal	sosyal	PROPN
emaj-129	354	6	bilimler	bilimler	PROPN
emaj-129	354	7	enstitüsü	enstitüsü	PROPN
emaj-129	354	8	,	,	PUNCT
emaj-129	354	9	93	93	NUM
emaj-129	354	10	-	-	SYM
emaj-129	354	11	94	94	NUM
emaj-129	354	12	.	.	PUNCT
emaj-129	355	1	kirkos	kirkos	PROPN
emaj-129	355	2	,	,	PUNCT
emaj-129	355	3	e.	e.	PROPN
emaj-129	355	4	,	,	PUNCT
emaj-129	355	5	spathis	spathis	PROPN
emaj-129	355	6	,	,	PUNCT
emaj-129	355	7	c.	c.	PROPN
emaj-129	355	8	,	,	PUNCT
emaj-129	355	9	&	&	CCONJ
emaj-129	355	10	manolopoulos	manolopoulos	PROPN
emaj-129	355	11	,	,	PUNCT
emaj-129	355	12	y.	y.	PROPN
emaj-129	355	13	(	(	PUNCT
emaj-129	355	14	2007	2007	NUM
emaj-129	355	15	)	)	PUNCT
emaj-129	355	16	.	.	PUNCT
emaj-129	356	1	data	datum	NOUN
emaj-129	356	2	mining	mining	NOUN
emaj-129	356	3	techniques	technique	NOUN
emaj-129	356	4	for	for	ADP
emaj-129	356	5	detections	detection	NOUN
emaj-129	356	6	of	of	ADP
emaj-129	356	7	fraudulent	fraudulent	ADJ
emaj-129	356	8	financial	financial	ADJ
emaj-129	356	9	statements	statement	NOUN
emaj-129	356	10	.	.	PUNCT
emaj-129	357	1	expert	expert	NOUN
emaj-129	357	2	systems	system	NOUN
emaj-129	357	3	with	with	ADP
emaj-129	357	4	applications	application	NOUN
emaj-129	357	5	,	,	PUNCT
emaj-129	357	6	995	995	NUM
emaj-129	357	7	-	-	SYM
emaj-129	357	8	1003	1003	NUM
emaj-129	357	9	.	.	PUNCT
emaj-129	358	1	kızıl	kızıl	PROPN
emaj-129	358	2	,	,	PUNCT
emaj-129	358	3	a.	a.	PROPN
emaj-129	358	4	,	,	PUNCT
emaj-129	358	5	&	&	CCONJ
emaj-129	358	6	kızıl	kızıl	PROPN
emaj-129	358	7	,	,	PUNCT
emaj-129	358	8	c.	c.	PROPN
emaj-129	358	9	(	(	PUNCT
emaj-129	358	10	2007	2007	NUM
emaj-129	358	11	)	)	PUNCT
emaj-129	358	12	.	.	PUNCT
emaj-129	359	1	accounting	accounting	NOUN
emaj-129	359	2	:	:	PUNCT
emaj-129	359	3	financial	financial	ADJ
emaj-129	359	4	,	,	PUNCT
emaj-129	359	5	cost	cost	NOUN
emaj-129	359	6	,	,	PUNCT
emaj-129	359	7	managerial	managerial	ADJ
emaj-129	359	8	.	.	PUNCT
emaj-129	360	1	i̇stanbul	i̇stanbul	ADV
emaj-129	360	2	:	:	PUNCT
emaj-129	361	1	bahar	bahar	PROPN
emaj-129	361	2	yayınevi	yayınevi	PROPN
emaj-129	361	3	.	.	PUNCT
emaj-129	362	1	kızıl	kızıl	PROPN
emaj-129	362	2	,	,	PUNCT
emaj-129	362	3	c.	c.	PROPN
emaj-129	362	4	,	,	PUNCT
emaj-129	362	5	akman	akman	NOUN
emaj-129	362	6	,	,	PUNCT
emaj-129	362	7	v.	v.	ADV
emaj-129	362	8	,	,	PUNCT
emaj-129	362	9	aras	ara	NOUN
emaj-129	362	10	,	,	PUNCT
emaj-129	362	11	s.	s.	PROPN
emaj-129	362	12	,	,	PUNCT
emaj-129	362	13	erzin	erzin	PROPN
emaj-129	362	14	,	,	PUNCT
emaj-129	362	15	n.o	n.o	PROPN
emaj-129	362	16	.	.	PROPN
emaj-129	362	17	(	(	PUNCT
emaj-129	362	18	2015	2015	NUM
emaj-129	362	19	)	)	PUNCT
emaj-129	362	20	.	.	PUNCT
emaj-129	363	1	yalova	yalova	PROPN
emaj-129	363	2	i̇linde	i̇linde	ADJ
emaj-129	363	3	i̇kamet	i̇kamet	ADJ
emaj-129	363	4	eden	eden	PROPN
emaj-129	363	5	muhasebe	muhasebe	NOUN
emaj-129	363	6	meslek	meslek	NOUN
emaj-129	363	7	mensuplarının	mensuplarının	VERB
emaj-129	363	8	muhasebe	muhasebe	NOUN
emaj-129	363	9	etik	etik	NOUN
emaj-129	363	10	algısı	algısı	NOUN
emaj-129	363	11	.	.	PUNCT
emaj-129	364	1	beykent	beykent	NOUN
emaj-129	364	2	üniversitesi	üniversitesi	PROPN
emaj-129	364	3	sosyal	sosyal	PROPN
emaj-129	364	4	bilimler	bilimler	PROPN
emaj-129	364	5	dergisi	dergisi	PROPN
emaj-129	364	6	(	(	PUNCT
emaj-129	364	7	busbd	busbd	NOUN
emaj-129	364	8	)	)	PUNCT
emaj-129	364	9	,	,	PUNCT
emaj-129	364	10	cilt	cilt	VERB
emaj-129	364	11	:	:	PUNCT
emaj-129	364	12	8	8	NUM
emaj-129	364	13	,	,	PUNCT
emaj-129	364	14	sayı	sayı	ADJ
emaj-129	364	15	:	:	PUNCT
emaj-129	364	16	1	1	NUM
emaj-129	364	17	(	(	PUNCT
emaj-129	364	18	8/1	8/1	NUM
emaj-129	364	19	)	)	PUNCT
emaj-129	364	20	,	,	PUNCT
emaj-129	364	21	6	6	NUM
emaj-129	364	22	-	-	SYM
emaj-129	364	23	31	31	NUM
emaj-129	364	24	.	.	PUNCT
emaj-129	365	1	kızıl	kızıl	PROPN
emaj-129	365	2	,	,	PUNCT
emaj-129	365	3	c.	c.	PROPN
emaj-129	365	4	,	,	PUNCT
emaj-129	365	5	çelik	çelik	NOUN
emaj-129	365	6	,	,	PUNCT
emaj-129	365	7	i̇.	i̇.	PROPN
emaj-129	365	8	e.	e.	PROPN
emaj-129	365	9	,	,	PUNCT
emaj-129	365	10	akman	akman	NOUN
emaj-129	365	11	,	,	PUNCT
emaj-129	365	12	v.	v.	ADP
emaj-129	365	13	and	and	CCONJ
emaj-129	365	14	şener	şener	ADV
emaj-129	365	15	,	,	PUNCT
emaj-129	365	16	s.	s.	PROPN
emaj-129	365	17	(	(	PUNCT
emaj-129	365	18	2016	2016	NUM
emaj-129	365	19	)	)	PUNCT
emaj-129	365	20	.	.	PUNCT
emaj-129	366	1	yaratıcı	yaratıcı	PROPN
emaj-129	366	2	muhasebe	muhasebe	PROPN
emaj-129	366	3	yöntemleri	yöntemleri	PROPN
emaj-129	366	4	ve	ve	PROPN
emaj-129	366	5	finansal	finansal	PROPN
emaj-129	366	6	bilgilerin	bilgilerin	NOUN
emaj-129	366	7	manipülasyonu	manipülasyonu	NOUN
emaj-129	366	8	:	:	PUNCT
emaj-129	366	9	profesyonel	profesyonel	PROPN
emaj-129	366	10	muhasebe	muhasebe	PROPN
emaj-129	366	11	meslek	meslek	PROPN
emaj-129	366	12	mensupları	mensupları	PROPN
emaj-129	366	13	üzerinde	üzerinde	PROPN
emaj-129	366	14	örnek	örnek	ADJ
emaj-129	366	15	bir	bir	PROPN
emaj-129	366	16	uygulama	uygulama	PROPN
emaj-129	366	17	.	.	PUNCT
emaj-129	367	1	beykent	beykent	VERB
emaj-129	367	2	üniversitesi	üniversitesi	PROPN
emaj-129	367	3	sosyal	sosyal	PROPN
emaj-129	367	4	bilimler	bilimler	PROPN
emaj-129	367	5	dergisi	dergisi	PROPN
emaj-129	367	6	(	(	PUNCT
emaj-129	367	7	busbd	busbd	NOUN
emaj-129	367	8	)	)	PUNCT
emaj-129	367	9	,	,	PUNCT
emaj-129	367	10	cilt	cilt	VERB
emaj-129	367	11	:	:	PUNCT
emaj-129	367	12	9	9	NUM
emaj-129	367	13	,	,	PUNCT
emaj-129	367	14	sayı	sayı	ADJ
emaj-129	367	15	:	:	PUNCT
emaj-129	367	16	1	1	NUM
emaj-129	367	17	(	(	PUNCT
emaj-129	367	18	9/1	9/1	NUM
emaj-129	367	19	)	)	PUNCT
emaj-129	367	20	,	,	PUNCT
emaj-129	367	21	1	1	NUM
emaj-129	367	22	-	-	SYM
emaj-129	367	23	18	18	NUM
emaj-129	367	24	.	.	PUNCT
emaj-129	368	1	knapp	knapp	PROPN
emaj-129	368	2	,	,	PUNCT
emaj-129	368	3	c.	c.	PROPN
emaj-129	368	4	a.	a.	PROPN
emaj-129	368	5	,	,	PUNCT
emaj-129	368	6	&	&	CCONJ
emaj-129	368	7	knapp	knapp	PROPN
emaj-129	368	8	,	,	PUNCT
emaj-129	368	9	m.	m.	PROPN
emaj-129	368	10	c.	c.	PROPN
emaj-129	368	11	(	(	PUNCT
emaj-129	368	12	2001	2001	NUM
emaj-129	368	13	)	)	PUNCT
emaj-129	368	14	.	.	PUNCT
emaj-129	369	1	the	the	DET
emaj-129	369	2	e€ects	e€ect	NOUN
emaj-129	369	3	of	of	ADP
emaj-129	369	4	experience	experience	NOUN
emaj-129	369	5	and	and	CCONJ
emaj-129	369	6	explicit	explicit	ADJ
emaj-129	369	7	fraud	fraud	NOUN
emaj-129	369	8	risk	risk	NOUN
emaj-129	369	9	assessment	assessment	NOUN
emaj-129	369	10	in	in	ADP
emaj-129	369	11	detecting	detect	VERB
emaj-129	369	12	fraud	fraud	NOUN
emaj-129	369	13	with	with	ADP
emaj-129	369	14	analytical	analytical	ADJ
emaj-129	369	15	procedures	procedure	NOUN
emaj-129	369	16	.	.	PUNCT
emaj-129	370	1	accounting	accounting	NOUN
emaj-129	370	2	,	,	PUNCT
emaj-129	370	3	organizations	organization	NOUN
emaj-129	370	4	and	and	CCONJ
emaj-129	370	5	society	society	NOUN
emaj-129	370	6	,	,	PUNCT
emaj-129	370	7	25	25	NUM
emaj-129	370	8	-	-	SYM
emaj-129	370	9	37	37	NUM
emaj-129	370	10	.	.	PUNCT
emaj-129	371	1	köpri	köpri	PROPN
emaj-129	371	2	,	,	PUNCT
emaj-129	371	3	m.	m.	NOUN
emaj-129	371	4	,	,	PUNCT
emaj-129	371	5	civan	civan	NOUN
emaj-129	371	6	,	,	PUNCT
emaj-129	371	7	m.	m.	NOUN
emaj-129	371	8	,	,	PUNCT
emaj-129	371	9	&	&	CCONJ
emaj-129	371	10	kara	kara	PROPN
emaj-129	371	11	,	,	PUNCT
emaj-129	371	12	e.	e.	PROPN
emaj-129	371	13	(	(	PUNCT
emaj-129	371	14	2016	2016	NUM
emaj-129	371	15	,	,	PUNCT
emaj-129	371	16	mart	mart	PROPN
emaj-129	371	17	2	2	NUM
emaj-129	371	18	)	)	PUNCT
emaj-129	371	19	.	.	PUNCT
emaj-129	372	1	hileli	hileli	PROPN
emaj-129	372	2	finansal	finansal	PROPN
emaj-129	372	3	raporlama	raporlama	PROPN
emaj-129	372	4	riskini	riskini	PROPN
emaj-129	372	5	ortaya	ortaya	PROPN
emaj-129	372	6	çıkaran	çıkaran	ADJ
emaj-129	372	7	faktörler	faktörler	NOUN
emaj-129	372	8	:	:	PUNCT
emaj-129	372	9	bist’da	bist’da	PROPN
emaj-129	372	10	bir	bir	NOUN
emaj-129	372	11	uygulama	uygulama	NOUN
emaj-129	372	12	.	.	PUNCT
emaj-129	373	1	journal	journal	PROPN
emaj-129	373	2	of	of	ADP
emaj-129	373	3	accounting	accounting	NOUN
emaj-129	373	4	,	,	PUNCT
emaj-129	373	5	finance	finance	NOUN
emaj-129	373	6	and	and	CCONJ
emaj-129	373	7	auditing	auditing	NOUN
emaj-129	373	8	studies	study	NOUN
emaj-129	373	9	,	,	PUNCT
emaj-129	373	10	pp	pp	ADV
emaj-129	373	11	.	.	PUNCT
emaj-129	374	1	271	271	NUM
emaj-129	374	2	-	-	SYM
emaj-129	374	3	291	291	NUM
emaj-129	374	4	.	.	PUNCT
emaj-129	375	1	marcos	marcos	PROPN
emaj-129	375	2	,	,	PUNCT
emaj-129	375	3	l.	l.	PROPN
emaj-129	375	4	,	,	PUNCT
emaj-129	375	5	&	&	CCONJ
emaj-129	375	6	tayse	tayse	PROPN
emaj-129	375	7	,	,	PUNCT
emaj-129	375	8	g.	g.	PROPN
emaj-129	375	9	(	(	PUNCT
emaj-129	375	10	2013	2013	NUM
emaj-129	375	11	,	,	PUNCT
emaj-129	375	12	september	september	PROPN
emaj-129	375	13	-	-	PUNCT
emaj-129	375	14	october	october	PROPN
emaj-129	375	15	)	)	PUNCT
emaj-129	375	16	.	.	PUNCT
emaj-129	376	1	the	the	DET
emaj-129	376	2	prevention	prevention	NOUN
emaj-129	376	3	of	of	ADP
emaj-129	376	4	error	error	NOUN
emaj-129	376	5	and	and	CCONJ
emaj-129	376	6	fraud	fraud	NOUN
emaj-129	376	7	in	in	ADP
emaj-129	376	8	accounting	accounting	NOUN
emaj-129	376	9	.	.	PUNCT
emaj-129	377	1	international	international	ADJ
emaj-129	377	2	journal	journal	NOUN
emaj-129	377	3	of	of	ADP
emaj-129	377	4	advances	advance	NOUN
emaj-129	377	5	in	in	ADP
emaj-129	377	6	management	management	NOUN
emaj-129	377	7	and	and	CCONJ
emaj-129	377	8	economics	economic	NOUN
emaj-129	377	9	,	,	PUNCT
emaj-129	377	10	pp	pp	ADP
emaj-129	377	11	.	.	PUNCT
emaj-129	378	1	125	125	NUM
emaj-129	378	2	-	-	SYM
emaj-129	378	3	131	131	NUM
emaj-129	378	4	.	.	PUNCT
emaj-129	379	1	nunnally	nunnally	PROPN
emaj-129	379	2	,	,	PUNCT
emaj-129	379	3	j.	j.	PROPN
emaj-129	379	4	c.	c.	PROPN
emaj-129	379	5	(	(	PUNCT
emaj-129	379	6	1978	1978	NUM
emaj-129	379	7	)	)	PUNCT
emaj-129	379	8	.	.	PUNCT
emaj-129	380	1	psychometric	psychometric	ADJ
emaj-129	380	2	theory	theory	NOUN
emaj-129	380	3	(	(	PUNCT
emaj-129	380	4	2nd	2nd	ADJ
emaj-129	380	5	ed	ed	NOUN
emaj-129	380	6	.	.	PUNCT
emaj-129	380	7	)	)	PUNCT
emaj-129	380	8	.	.	PUNCT
emaj-129	381	1	new	new	PROPN
emaj-129	381	2	york	york	PROPN
emaj-129	381	3	:	:	PUNCT
emaj-129	381	4	mcgraw	mcgraw	PROPN
emaj-129	381	5	-	-	PUNCT
emaj-129	381	6	hill	hill	NOUN
emaj-129	381	7	.	.	PUNCT
emaj-129	382	1	okay	okay	INTJ
emaj-129	382	2	,	,	PUNCT
emaj-129	382	3	s.	s.	PROPN
emaj-129	382	4	(	(	PUNCT
emaj-129	382	5	2011	2011	NUM
emaj-129	382	6	)	)	PUNCT
emaj-129	382	7	.	.	PUNCT
emaj-129	383	1	muhasebe	muhasebe	PROPN
emaj-129	383	2	hata	hata	PROPN
emaj-129	383	3	ve	ve	PROPN
emaj-129	383	4	hilelerinin	hilelerinin	PROPN
emaj-129	383	5	meslek	meslek	NOUN
emaj-129	383	6	etiği	etiği	PROPN
emaj-129	383	7	açısından	açısından	PROPN
emaj-129	383	8	i̇rdelenmesi	i̇rdelenmesi	NOUN
emaj-129	383	9	.	.	PUNCT
emaj-129	384	1	karaman	karaman	PROPN
emaj-129	384	2	:	:	PUNCT
emaj-129	384	3	karamanoğlu	karamanoğlu	PROPN
emaj-129	384	4	mehmetbey	mehmetbey	PROPN
emaj-129	384	5	üniversitesi	üniversitesi	PROPN
emaj-129	384	6	sosyal	sosyal	PROPN
emaj-129	384	7	bilimler	bilimler	PROPN
emaj-129	384	8	enstitüsü	enstitüsü	PROPN
emaj-129	384	9	,	,	PUNCT
emaj-129	384	10	110	110	NUM
emaj-129	384	11	-	-	SYM
emaj-129	384	12	111	111	NUM
emaj-129	384	13	.	.	PUNCT
emaj-129	385	1	özcan	özcan	PROPN
emaj-129	385	2	,	,	PUNCT
emaj-129	385	3	a.	a.	NOUN
emaj-129	385	4	(	(	PUNCT
emaj-129	385	5	2016	2016	NUM
emaj-129	385	6	)	)	PUNCT
emaj-129	385	7	.	.	PUNCT
emaj-129	386	1	firm	firm	ADJ
emaj-129	386	2	characteristics	characteristic	NOUN
emaj-129	386	3	and	and	CCONJ
emaj-129	386	4	accounting	accounting	NOUN
emaj-129	386	5	fraud	fraud	NOUN
emaj-129	386	6	:	:	PUNCT
emaj-129	386	7	a	a	DET
emaj-129	386	8	multivariate	multivariate	NOUN
emaj-129	386	9	approach	approach	NOUN
emaj-129	386	10	.	.	PUNCT
emaj-129	387	1	journal	journal	NOUN
emaj-129	387	2	of	of	ADP
emaj-129	387	3	accounting	accounting	NOUN
emaj-129	387	4	,	,	PUNCT
emaj-129	387	5	finance	finance	NOUN
emaj-129	387	6	and	and	CCONJ
emaj-129	387	7	auditing	auditing	NOUN
emaj-129	387	8	studies	study	NOUN
emaj-129	387	9	,	,	PUNCT
emaj-129	387	10	128	128	NUM
emaj-129	387	11	-	-	SYM
emaj-129	387	12	144	144	NUM
emaj-129	387	13	.	.	PUNCT
emaj-129	388	1	sevilengül	sevilengül	NOUN
emaj-129	388	2	,	,	PUNCT
emaj-129	388	3	o.	o.	NOUN
emaj-129	388	4	(	(	PUNCT
emaj-129	388	5	2016	2016	NUM
emaj-129	388	6	)	)	PUNCT
emaj-129	388	7	.	.	PUNCT
emaj-129	389	1	genel	genel	PROPN
emaj-129	389	2	muhasebe	muhasebe	PROPN
emaj-129	389	3	.	.	PUNCT
emaj-129	390	1	ankara	ankara	PROPN
emaj-129	390	2	:	:	PUNCT
emaj-129	391	1	gazi	gazi	PROPN
emaj-129	391	2	kitapevi	kitapevi	PROPN
emaj-129	391	3	,	,	PUNCT
emaj-129	391	4	24	24	NUM
emaj-129	391	5	.	.	PUNCT
emaj-129	391	6	turmob	turmob	NUM
emaj-129	391	7	.	.	PUNCT
emaj-129	391	8	(	(	PUNCT
emaj-129	391	9	2017	2017	NUM
emaj-129	391	10	)	)	PUNCT
emaj-129	391	11	.	.	PUNCT
emaj-129	392	1	retrieved	retrieve	VERB
emaj-129	392	2	march	march	PROPN
emaj-129	392	3	08	08	NUM
emaj-129	392	4	,	,	PUNCT
emaj-129	392	5	2017	2017	NUM
emaj-129	392	6	,	,	PUNCT
emaj-129	392	7	from	from	ADP
emaj-129	392	8	turmob	turmob	NUM
emaj-129	392	9	web	web	NOUN
emaj-129	392	10	site	site	NOUN
emaj-129	392	11	:	:	PUNCT
emaj-129	392	12	http://www.turmob.org.tr/turmobweb/mbs/t	http://www.turmob.org.tr/turmobweb/mbs/t	NOUN
emaj-129	392	13	urmobmevzuatdetay.aspx?param=czocfylkk	urmobmevzuatdetay.aspx?param=czocfylkk	VERB
emaj-129	392	14	sm=	sm=	PROPN
emaj-129	392	15	yardımcıoğlu	yardımcıoğlu	PROPN
emaj-129	392	16	,	,	PUNCT
emaj-129	392	17	m.	m.	NOUN
emaj-129	392	18	,	,	PUNCT
emaj-129	392	19	koca	koca	PROPN
emaj-129	392	20	,	,	PUNCT
emaj-129	392	21	n.	n.	PROPN
emaj-129	392	22	,	,	PUNCT
emaj-129	392	23	günay	günay	PROPN
emaj-129	392	24	,	,	PUNCT
emaj-129	392	25	y.	y.	PROPN
emaj-129	392	26	,	,	PUNCT
emaj-129	392	27	&	&	CCONJ
emaj-129	392	28	kocamaz	kocamaz	PROPN
emaj-129	392	29	,	,	PUNCT
emaj-129	392	30	h.	h.	PROPN
emaj-129	392	31	(	(	PUNCT
emaj-129	392	32	2014	2014	NUM
emaj-129	392	33	)	)	PUNCT
emaj-129	392	34	.	.	PUNCT
emaj-129	393	1	yolsuzluk	yolsuzluk	PROPN
emaj-129	393	2	,	,	PUNCT
emaj-129	393	3	muhasebe	muhasebe	PROPN
emaj-129	393	4	hileleri	hileleri	PROPN
emaj-129	393	5	ve	ve	PROPN
emaj-129	393	6	örnekleri	örnekleri	PROPN
emaj-129	393	7	.	.	PUNCT
emaj-129	394	1	kahramanmaraş	kahramanmaraş	PROPN
emaj-129	394	2	sütçü	sütçü	PROPN
emaj-129	394	3	i̇mam	i̇mam	PROPN
emaj-129	394	4	üniversitesi	üniversitesi	PROPN
emaj-129	394	5	i̇i̇bf	i̇i̇bf	PROPN
emaj-129	394	6	dergisi	dergisi	PROPN
emaj-129	394	7	,	,	PUNCT
emaj-129	394	8	4(2	4(2	NUM
emaj-129	394	9	)	)	PUNCT
emaj-129	394	10	,	,	PUNCT
emaj-129	394	11	171	171	NUM
emaj-129	394	12	-	-	SYM
emaj-129	394	13	187	187	NUM