id	sid	tid	token	lemma	pos
emaj-210	1	1	volume	volume	NOUN
emaj-210	1	2	7	7	NUM
emaj-210	1	3	no	no	DET
emaj-210	1	4	2	2	NUM
emaj-210	1	5	(	(	PUNCT
emaj-210	1	6	2018	2018	NUM
emaj-210	1	7	)	)	PUNCT
emaj-210	2	1	|	|	ADV
emaj-210	2	2	issn	issn	VERB
emaj-210	2	3	2158	2158	NUM
emaj-210	2	4	-	-	SYM
emaj-210	2	5	8708	8708	NUM
emaj-210	2	6	(	(	PUNCT
emaj-210	2	7	online	online	NOUN
emaj-210	2	8	)	)	PUNCT
emaj-210	2	9	|	|	ADV
emaj-210	2	10	doi	doi	X
emaj-210	2	11	10.5195	10.5195	NUM
emaj-210	2	12	/	/	SYM
emaj-210	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-210	2	14	|	|	ADV
emaj-210	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-210	2	16	auditing	audit	VERB
emaj-210	2	17	techniques	technique	NOUN
emaj-210	2	18	to	to	PART
emaj-210	2	19	avoid	avoid	VERB
emaj-210	2	20	cost	cost	NOUN
emaj-210	2	21	accounting	accounting	NOUN
emaj-210	2	22	frauds	fraud	NOUN
emaj-210	2	23	vedat	vedat	VERB
emaj-210	2	24	akman	akman	PROPN
emaj-210	2	25	beykent	beykent	PROPN
emaj-210	2	26	university	university	NOUN
emaj-210	2	27	,	,	PUNCT
emaj-210	2	28	turkey	turkey	NOUN
emaj-210	3	1	|	|	ADV
emaj-210	3	2	akmanvedat@yahoo.com	akmanvedat@yahoo.com	PROPN
emaj-210	4	1	berkan	berkan	PROPN
emaj-210	4	2	acar	acar	VERB
emaj-210	4	3	yalova	yalova	PROPN
emaj-210	4	4	university	university	PROPN
emaj-210	4	5	,	,	PUNCT
emaj-210	4	6	turkey	turkey	PROPN
emaj-210	5	1	|	|	NOUN
emaj-210	5	2	acarberkan@hotmail.com	acarberkan@hotmail.com	X
emaj-210	6	1	cevdet	cevdet	PROPN
emaj-210	6	2	kızıl	kızıl	PROPN
emaj-210	6	3	istanbul	istanbul	PROPN
emaj-210	6	4	medeniyet	medeniyet	PROPN
emaj-210	6	5	university	university	PROPN
emaj-210	6	6	,	,	PUNCT
emaj-210	6	7	turkey	turkey	NOUN
emaj-210	7	1	|	|	ADV
emaj-210	7	2	cevdetkizil@yahoo.com	cevdetkizil@yahoo.com	PUNCT
emaj-210	8	1	abstract	abstract	ADJ
emaj-210	8	2	today	today	NOUN
emaj-210	8	3	,	,	PUNCT
emaj-210	8	4	we	we	PRON
emaj-210	8	5	observe	observe	VERB
emaj-210	8	6	the	the	DET
emaj-210	8	7	importance	importance	NOUN
emaj-210	8	8	of	of	ADP
emaj-210	8	9	accuracy	accuracy	NOUN
emaj-210	8	10	of	of	ADP
emaj-210	8	11	financial	financial	ADJ
emaj-210	8	12	statements	statement	NOUN
emaj-210	8	13	in	in	ADP
emaj-210	8	14	every	every	DET
emaj-210	8	15	corporation	corporation	NOUN
emaj-210	8	16	.	.	PUNCT
emaj-210	9	1	accounting	accounting	NOUN
emaj-210	9	2	scandals	scandal	NOUN
emaj-210	9	3	have	have	AUX
emaj-210	9	4	caused	cause	VERB
emaj-210	9	5	important	important	ADJ
emaj-210	9	6	losses	loss	NOUN
emaj-210	9	7	both	both	CCONJ
emaj-210	9	8	in	in	ADP
emaj-210	9	9	the	the	DET
emaj-210	9	10	macro	macro	ADJ
emaj-210	9	11	and	and	CCONJ
emaj-210	9	12	micro	micro	ADJ
emaj-210	9	13	levels	level	NOUN
emaj-210	9	14	.	.	PUNCT
emaj-210	10	1	this	this	DET
emaj-210	10	2	issue	issue	NOUN
emaj-210	10	3	proves	prove	VERB
emaj-210	10	4	the	the	DET
emaj-210	10	5	significance	significance	NOUN
emaj-210	10	6	of	of	ADP
emaj-210	10	7	financial	financial	ADJ
emaj-210	10	8	statement	statement	NOUN
emaj-210	10	9	accuracy	accuracy	NOUN
emaj-210	10	10	.	.	PUNCT
emaj-210	11	1	this	this	DET
emaj-210	11	2	accuracy	accuracy	NOUN
emaj-210	11	3	is	be	AUX
emaj-210	11	4	provided	provide	VERB
emaj-210	11	5	by	by	ADP
emaj-210	11	6	the	the	DET
emaj-210	11	7	trust	trust	PROPN
emaj-210	11	8	environment	environment	NOUN
emaj-210	11	9	.	.	PUNCT
emaj-210	12	1	therefore	therefore	ADV
emaj-210	12	2	,	,	PUNCT
emaj-210	12	3	it	it	PRON
emaj-210	12	4	is	be	AUX
emaj-210	12	5	necessary	necessary	ADJ
emaj-210	12	6	to	to	PART
emaj-210	12	7	provide	provide	VERB
emaj-210	12	8	the	the	DET
emaj-210	12	9	required	require	VERB
emaj-210	12	10	environment	environment	NOUN
emaj-210	12	11	of	of	ADP
emaj-210	12	12	confidence	confidence	NOUN
emaj-210	12	13	for	for	ADP
emaj-210	12	14	financial	financial	ADJ
emaj-210	12	15	markets	market	NOUN
emaj-210	12	16	to	to	PART
emaj-210	12	17	improve	improve	VERB
emaj-210	12	18	and	and	CCONJ
emaj-210	12	19	function	function	VERB
emaj-210	12	20	effectively	effectively	ADV
emaj-210	12	21	against	against	ADP
emaj-210	12	22	increasing	increase	VERB
emaj-210	12	23	accounting	accounting	NOUN
emaj-210	12	24	frauds	fraud	NOUN
emaj-210	12	25	gradually	gradually	ADV
emaj-210	12	26	.	.	PUNCT
emaj-210	13	1	that	that	PRON
emaj-210	13	2	can	can	AUX
emaj-210	13	3	only	only	ADV
emaj-210	13	4	be	be	AUX
emaj-210	13	5	possible	possible	ADJ
emaj-210	13	6	by	by	ADP
emaj-210	13	7	using	use	VERB
emaj-210	13	8	different	different	ADJ
emaj-210	13	9	auditing	auditing	NOUN
emaj-210	13	10	techniques	technique	NOUN
emaj-210	13	11	,	,	PUNCT
emaj-210	13	12	running	run	VERB
emaj-210	13	13	inventory	inventory	NOUN
emaj-210	13	14	counting	counting	NOUN
emaj-210	13	15	such	such	ADJ
emaj-210	13	16	as	as	ADP
emaj-210	13	17	cash	cash	NOUN
emaj-210	13	18	and	and	CCONJ
emaj-210	13	19	stock	stock	NOUN
emaj-210	13	20	,	,	PUNCT
emaj-210	13	21	establishing	establish	VERB
emaj-210	13	22	strong	strong	ADJ
emaj-210	13	23	internal	internal	ADJ
emaj-210	13	24	controls	control	NOUN
emaj-210	13	25	,	,	PUNCT
emaj-210	13	26	managing	manage	VERB
emaj-210	13	27	efficiently	efficiently	ADV
emaj-210	13	28	and	and	CCONJ
emaj-210	13	29	benefiting	benefit	VERB
emaj-210	13	30	from	from	ADP
emaj-210	13	31	technology	technology	NOUN
emaj-210	13	32	integrated	integrate	VERB
emaj-210	13	33	auditing	auditing	NOUN
emaj-210	13	34	.	.	PUNCT
emaj-210	14	1	the	the	DET
emaj-210	14	2	aim	aim	NOUN
emaj-210	14	3	of	of	ADP
emaj-210	14	4	this	this	DET
emaj-210	14	5	study	study	NOUN
emaj-210	14	6	is	be	AUX
emaj-210	14	7	to	to	PART
emaj-210	14	8	investigate	investigate	VERB
emaj-210	14	9	the	the	DET
emaj-210	14	10	most	most	ADV
emaj-210	14	11	effective	effective	ADJ
emaj-210	14	12	auditing	auditing	NOUN
emaj-210	14	13	techniques	technique	NOUN
emaj-210	14	14	to	to	PART
emaj-210	14	15	avoid	avoid	VERB
emaj-210	14	16	cost	cost	NOUN
emaj-210	14	17	accounting	accounting	NOUN
emaj-210	14	18	frauds	fraud	NOUN
emaj-210	14	19	.	.	PUNCT
emaj-210	15	1	in	in	ADP
emaj-210	15	2	this	this	DET
emaj-210	15	3	research	research	NOUN
emaj-210	15	4	,	,	PUNCT
emaj-210	15	5	the	the	DET
emaj-210	15	6	most	most	ADV
emaj-210	15	7	effective	effective	ADJ
emaj-210	15	8	auditing	auditing	NOUN
emaj-210	15	9	techniques	technique	NOUN
emaj-210	15	10	for	for	ADP
emaj-210	15	11	detecting	detect	VERB
emaj-210	15	12	and	and	CCONJ
emaj-210	15	13	preventing	prevent	VERB
emaj-210	15	14	fraud	fraud	NOUN
emaj-210	15	15	are	be	AUX
emaj-210	15	16	investigated	investigate	VERB
emaj-210	15	17	by	by	ADP
emaj-210	15	18	using	use	VERB
emaj-210	15	19	the	the	DET
emaj-210	15	20	case	case	NOUN
emaj-210	15	21	analysis	analysis	NOUN
emaj-210	15	22	method	method	NOUN
emaj-210	15	23	.	.	PUNCT
emaj-210	16	1	also	also	ADV
emaj-210	16	2	,	,	PUNCT
emaj-210	16	3	the	the	DET
emaj-210	16	4	well	well	ADV
emaj-210	16	5	known	know	VERB
emaj-210	16	6	scandals	scandal	NOUN
emaj-210	16	7	related	relate	VERB
emaj-210	16	8	with	with	ADP
emaj-210	16	9	olympus	olympus	PROPN
emaj-210	16	10	,	,	PUNCT
emaj-210	16	11	worldcom	worldcom	PROPN
emaj-210	16	12	,	,	PUNCT
emaj-210	16	13	tesco	tesco	PROPN
emaj-210	16	14	,	,	PUNCT
emaj-210	16	15	sunbeam	sunbeam	PROPN
emaj-210	16	16	and	and	CCONJ
emaj-210	16	17	parmalat	parmalat	ADJ
emaj-210	16	18	companies	company	NOUN
emaj-210	16	19	are	be	AUX
emaj-210	16	20	examined	examine	VERB
emaj-210	16	21	as	as	ADP
emaj-210	16	22	a	a	DET
emaj-210	16	23	part	part	NOUN
emaj-210	16	24	of	of	ADP
emaj-210	16	25	the	the	DET
emaj-210	16	26	case	case	NOUN
emaj-210	16	27	analysis	analysis	NOUN
emaj-210	16	28	.	.	PUNCT
emaj-210	17	1	finally	finally	ADV
emaj-210	17	2	,	,	PUNCT
emaj-210	17	3	recommendations	recommendation	NOUN
emaj-210	17	4	and	and	CCONJ
emaj-210	17	5	suggestions	suggestion	NOUN
emaj-210	17	6	regarding	regard	VERB
emaj-210	17	7	fraud	fraud	NOUN
emaj-210	17	8	prevention	prevention	NOUN
emaj-210	17	9	methods	method	NOUN
emaj-210	17	10	are	be	AUX
emaj-210	17	11	presented	present	VERB
emaj-210	17	12	.	.	PUNCT
emaj-210	18	1	keywords	keyword	NOUN
emaj-210	18	2	:	:	PUNCT
emaj-210	18	3	accounting	accounting	NOUN
emaj-210	18	4	,	,	PUNCT
emaj-210	18	5	cost	cost	NOUN
emaj-210	18	6	accounting	accounting	NOUN
emaj-210	18	7	,	,	PUNCT
emaj-210	18	8	auditing	auditing	NOUN
emaj-210	18	9	,	,	PUNCT
emaj-210	18	10	scandals	scandal	NOUN
emaj-210	18	11	,	,	PUNCT
emaj-210	18	12	fraud	fraud	VERB
emaj-210	18	13	new	new	ADJ
emaj-210	18	14	articles	article	NOUN
emaj-210	18	15	in	in	ADP
emaj-210	18	16	this	this	DET
emaj-210	18	17	journal	journal	NOUN
emaj-210	18	18	are	be	AUX
emaj-210	18	19	licensed	license	VERB
emaj-210	18	20	under	under	ADP
emaj-210	18	21	a	a	DET
emaj-210	18	22	creative	creative	ADJ
emaj-210	18	23	commons	common	NOUN
emaj-210	18	24	attribution	attribution	NOUN
emaj-210	18	25	3.0	3.0	NUM
emaj-210	18	26	united	unite	VERB
emaj-210	18	27	states	states	PROPN
emaj-210	18	28	license	license	NOUN
emaj-210	18	29	.	.	PUNCT
emaj-210	19	1	this	this	DET
emaj-210	19	2	journal	journal	NOUN
emaj-210	19	3	is	be	AUX
emaj-210	19	4	published	publish	VERB
emaj-210	19	5	by	by	ADP
emaj-210	19	6	the	the	DET
emaj-210	19	7	university	university	NOUN
emaj-210	19	8	library	library	NOUN
emaj-210	19	9	system	system	NOUN
emaj-210	19	10	of	of	ADP
emaj-210	19	11	the	the	DET
emaj-210	19	12	university	university	PROPN
emaj-210	19	13	of	of	ADP
emaj-210	19	14	pittsburgh	pittsburgh	PROPN
emaj-210	19	15	as	as	ADP
emaj-210	19	16	part	part	NOUN
emaj-210	19	17	of	of	ADP
emaj-210	19	18	its	its	PRON
emaj-210	19	19	d	d	NOUN
emaj-210	19	20	-	-	PUNCT
emaj-210	19	21	scribe	scribe	VERB
emaj-210	19	22	digital	digital	ADJ
emaj-210	19	23	publishing	publishing	NOUN
emaj-210	19	24	program	program	NOUN
emaj-210	19	25	,	,	PUNCT
emaj-210	19	26	and	and	CCONJ
emaj-210	19	27	is	be	AUX
emaj-210	19	28	cosponsored	cosponsor	VERB
emaj-210	19	29	by	by	ADP
emaj-210	19	30	the	the	DET
emaj-210	19	31	university	university	PROPN
emaj-210	19	32	of	of	ADP
emaj-210	19	33	pittsburgh	pittsburgh	PROPN
emaj-210	19	34	press	press	NOUN
emaj-210	19	35	.	.	PUNCT
emaj-210	20	1	volume	volume	NOUN
emaj-210	20	2	10	10	NUM
emaj-210	20	3	no	no	DET
emaj-210	20	4	1	1	NUM
emaj-210	20	5	(	(	PUNCT
emaj-210	20	6	2020	2020	NUM
emaj-210	20	7	)	)	PUNCT
emaj-210	20	8	|	|	ADV
emaj-210	20	9	issn	issn	VERB
emaj-210	20	10	2158	2158	NUM
emaj-210	20	11	-	-	SYM
emaj-210	20	12	8708	8708	NUM
emaj-210	20	13	(	(	PUNCT
emaj-210	20	14	online	online	NOUN
emaj-210	20	15	)	)	PUNCT
emaj-210	20	16	|	|	ADV
emaj-210	20	17	doi	doi	X
emaj-210	20	18	10.5195	10.5195	NUM
emaj-210	20	19	/	/	SYM
emaj-210	20	20	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	21	1	|	|	ADV
emaj-210	21	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-210	21	3	|	|	ADV
emaj-210	21	4	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-210	21	5	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-210	21	6	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-210	22	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-210	22	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-210	22	3	volume	volume	NOUN
emaj-210	22	4	10	10	NUM
emaj-210	22	5	no	no	DET
emaj-210	22	6	1	1	NUM
emaj-210	22	7	(	(	PUNCT
emaj-210	22	8	2020	2020	NUM
emaj-210	22	9	)	)	PUNCT
emaj-210	22	10	|	|	ADV
emaj-210	22	11	issn	issn	VERB
emaj-210	22	12	2158	2158	NUM
emaj-210	22	13	-	-	SYM
emaj-210	22	14	8708	8708	NUM
emaj-210	22	15	(	(	PUNCT
emaj-210	22	16	online	online	NOUN
emaj-210	22	17	)	)	PUNCT
emaj-210	22	18	|	|	ADV
emaj-210	22	19	doi	doi	X
emaj-210	22	20	10.5195	10.5195	NUM
emaj-210	22	21	/	/	SYM
emaj-210	22	22	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	22	23	|	|	ADV
emaj-210	22	24	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-210	22	25	vedat	vedat	NOUN
emaj-210	22	26	akman	akman	NOUN
emaj-210	22	27	,	,	PUNCT
emaj-210	22	28	berkan	berkan	ADJ
emaj-210	22	29	acar	acar	NOUN
emaj-210	22	30	,	,	PUNCT
emaj-210	22	31	cevdet	cevdet	NOUN
emaj-210	22	32	kızıl	kızıl	NOUN
emaj-210	22	33	emerging	emerge	VERB
emaj-210	22	34	markets	market	NOUN
emaj-210	22	35	journal	journal	NOUN
emaj-210	22	36	|	|	ADV
emaj-210	22	37	p	p	NOUN
emaj-210	22	38	a	a	DET
emaj-210	22	39	g	g	NOUN
emaj-210	22	40	e	e	X
emaj-210	22	41	|61	|61	ADJ
emaj-210	22	42	auditing	auditing	NOUN
emaj-210	22	43	techniques	technique	NOUN
emaj-210	22	44	to	to	PART
emaj-210	22	45	avoid	avoid	VERB
emaj-210	22	46	cost	cost	NOUN
emaj-210	22	47	accounting	accounting	NOUN
emaj-210	22	48	frauds	fraud	NOUN
emaj-210	22	49	vedat	vedat	NOUN
emaj-210	22	50	akman	akman	PROPN
emaj-210	22	51	berkan	berkan	VERB
emaj-210	22	52	acar	acar	ADJ
emaj-210	22	53	cevdet	cevdet	NOUN
emaj-210	22	54	kızıl	kızıl	PROPN
emaj-210	22	55	i.	i.	PROPN
emaj-210	22	56	introduction	introduction	PROPN
emaj-210	22	57	accounting	accounting	NOUN
emaj-210	22	58	is	be	AUX
emaj-210	22	59	a	a	DET
emaj-210	22	60	science	science	NOUN
emaj-210	22	61	and	and	CCONJ
emaj-210	22	62	art	art	NOUN
emaj-210	22	63	that	that	PRON
emaj-210	22	64	records	record	NOUN
emaj-210	22	65	,	,	PUNCT
emaj-210	22	66	classifies	classifie	NOUN
emaj-210	22	67	,	,	PUNCT
emaj-210	22	68	summarizes	summarize	NOUN
emaj-210	22	69	,	,	PUNCT
emaj-210	22	70	reports	report	NOUN
emaj-210	22	71	and	and	CCONJ
emaj-210	22	72	interprets	interpret	VERB
emaj-210	22	73	the	the	DET
emaj-210	22	74	financial	financial	ADJ
emaj-210	22	75	events	event	NOUN
emaj-210	22	76	and	and	CCONJ
emaj-210	22	77	transactions	transaction	NOUN
emaj-210	22	78	expressed	express	VERB
emaj-210	22	79	in	in	ADP
emaj-210	22	80	monatary	monatary	ADJ
emaj-210	22	81	terms	term	NOUN
emaj-210	22	82	and	and	CCONJ
emaj-210	22	83	notifies	notifie	NOUN
emaj-210	22	84	results	result	NOUN
emaj-210	22	85	to	to	ADP
emaj-210	22	86	interested	interested	ADJ
emaj-210	22	87	individuals	individual	NOUN
emaj-210	22	88	and	and	CCONJ
emaj-210	22	89	institutions	institution	NOUN
emaj-210	22	90	(	(	PUNCT
emaj-210	22	91	kızıl	kızıl	PROPN
emaj-210	22	92	and	and	CCONJ
emaj-210	22	93	kızıl	kızıl	PROPN
emaj-210	22	94	,	,	PUNCT
emaj-210	22	95	2007	2007	NUM
emaj-210	22	96	;	;	PUNCT
emaj-210	22	97	öztürk	öztürk	NOUN
emaj-210	22	98	,	,	PUNCT
emaj-210	22	99	2016	2016	NUM
emaj-210	22	100	)	)	PUNCT
emaj-210	22	101	.	.	PUNCT
emaj-210	23	1	accounting	accounting	NOUN
emaj-210	23	2	reveals	reveal	VERB
emaj-210	23	3	an	an	DET
emaj-210	23	4	information	information	NOUN
emaj-210	23	5	system	system	NOUN
emaj-210	23	6	that	that	PRON
emaj-210	23	7	provides	provide	VERB
emaj-210	23	8	common	common	ADJ
emaj-210	23	9	core	core	NOUN
emaj-210	23	10	for	for	ADP
emaj-210	23	11	management	management	NOUN
emaj-210	23	12	’s	’s	PART
emaj-210	23	13	success	success	NOUN
emaj-210	23	14	and	and	CCONJ
emaj-210	23	15	effective	effective	ADJ
emaj-210	23	16	control	control	NOUN
emaj-210	23	17	in	in	ADP
emaj-210	23	18	all	all	DET
emaj-210	23	19	enterprises	enterprise	NOUN
emaj-210	23	20	.	.	PUNCT
emaj-210	24	1	it	it	PRON
emaj-210	24	2	is	be	AUX
emaj-210	24	3	of	of	ADP
emaj-210	24	4	great	great	ADJ
emaj-210	24	5	importance	importance	NOUN
emaj-210	24	6	to	to	PART
emaj-210	24	7	design	design	VERB
emaj-210	24	8	,	,	PUNCT
emaj-210	24	9	establish	establish	VERB
emaj-210	24	10	and	and	CCONJ
emaj-210	24	11	implement	implement	VERB
emaj-210	24	12	the	the	DET
emaj-210	24	13	accounting	accounting	NOUN
emaj-210	24	14	system	system	NOUN
emaj-210	24	15	in	in	ADP
emaj-210	24	16	today	today	NOUN
emaj-210	24	17	’s	’s	PART
emaj-210	24	18	advanced	advanced	ADJ
emaj-210	24	19	industrial	industrial	ADJ
emaj-210	24	20	environments	environment	NOUN
emaj-210	24	21	(	(	PUNCT
emaj-210	24	22	şakrak	şakrak	PROPN
emaj-210	24	23	,	,	PUNCT
emaj-210	24	24	1997	1997	NUM
emaj-210	24	25	)	)	PUNCT
emaj-210	24	26	.	.	PUNCT
emaj-210	25	1	cost	cost	NOUN
emaj-210	25	2	accounting	accounting	NOUN
emaj-210	25	3	is	be	AUX
emaj-210	25	4	an	an	DET
emaj-210	25	5	account	account	NOUN
emaj-210	25	6	and	and	CCONJ
emaj-210	25	7	registration	registration	NOUN
emaj-210	25	8	system	system	NOUN
emaj-210	25	9	that	that	PRON
emaj-210	25	10	allows	allow	VERB
emaj-210	25	11	the	the	DET
emaj-210	25	12	determination	determination	NOUN
emaj-210	25	13	and	and	CCONJ
emaj-210	25	14	monitoring	monitoring	NOUN
emaj-210	25	15	of	of	ADP
emaj-210	25	16	types	type	NOUN
emaj-210	25	17	of	of	ADP
emaj-210	25	18	costs	cost	NOUN
emaj-210	25	19	that	that	PRON
emaj-210	25	20	make	make	VERB
emaj-210	25	21	up	up	ADP
emaj-210	25	22	the	the	DET
emaj-210	25	23	cost	cost	NOUN
emaj-210	25	24	of	of	ADP
emaj-210	25	25	manufactured	manufacture	VERB
emaj-210	25	26	goods	good	NOUN
emaj-210	25	27	or	or	CCONJ
emaj-210	25	28	services	service	NOUN
emaj-210	25	29	in	in	ADP
emaj-210	25	30	terms	term	NOUN
emaj-210	25	31	of	of	ADP
emaj-210	25	32	their	their	PRON
emaj-210	25	33	place	place	NOUN
emaj-210	25	34	of	of	ADP
emaj-210	25	35	origin	origin	NOUN
emaj-210	25	36	and	and	CCONJ
emaj-210	25	37	type	type	NOUN
emaj-210	25	38	of	of	ADP
emaj-210	25	39	related	related	ADJ
emaj-210	25	40	product	product	NOUN
emaj-210	25	41	or	or	CCONJ
emaj-210	25	42	service	service	NOUN
emaj-210	25	43	.	.	PUNCT
emaj-210	26	1	also	also	ADV
emaj-210	26	2	,	,	PUNCT
emaj-210	26	3	cost	cost	NOUN
emaj-210	26	4	accounting	accounting	NOUN
emaj-210	26	5	is	be	AUX
emaj-210	26	6	one	one	NUM
emaj-210	26	7	of	of	ADP
emaj-210	26	8	the	the	DET
emaj-210	26	9	sources	source	NOUN
emaj-210	26	10	,	,	PUNCT
emaj-210	26	11	where	where	SCONJ
emaj-210	26	12	the	the	DET
emaj-210	26	13	information	information	NOUN
emaj-210	26	14	necessary	necessary	ADJ
emaj-210	26	15	to	to	PART
emaj-210	26	16	prepare	prepare	VERB
emaj-210	26	17	the	the	DET
emaj-210	26	18	budget	budget	NOUN
emaj-210	26	19	is	be	AUX
emaj-210	26	20	provided	provide	VERB
emaj-210	26	21	.	.	PUNCT
emaj-210	27	1	the	the	DET
emaj-210	27	2	information	information	NOUN
emaj-210	27	3	obtained	obtain	VERB
emaj-210	27	4	from	from	ADP
emaj-210	27	5	cost	cost	NOUN
emaj-210	27	6	accounting	accounting	NOUN
emaj-210	27	7	is	be	AUX
emaj-210	27	8	not	not	PART
emaj-210	27	9	directly	directly	ADV
emaj-210	27	10	used	use	VERB
emaj-210	27	11	in	in	ADP
emaj-210	27	12	budgets	budget	NOUN
emaj-210	27	13	.	.	PUNCT
emaj-210	28	1	however	however	ADV
emaj-210	28	2	,	,	PUNCT
emaj-210	28	3	forward	forward	ADV
emaj-210	28	4	-	-	PUNCT
emaj-210	28	5	looking	look	VERB
emaj-210	28	6	estimates	estimate	NOUN
emaj-210	28	7	can	can	AUX
emaj-210	28	8	be	be	AUX
emaj-210	28	9	made	make	VERB
emaj-210	28	10	using	use	VERB
emaj-210	28	11	this	this	DET
emaj-210	28	12	information	information	NOUN
emaj-210	28	13	.	.	PUNCT
emaj-210	29	1	it	it	PRON
emaj-210	29	2	is	be	AUX
emaj-210	29	3	predicted	predict	VERB
emaj-210	29	4	how	how	SCONJ
emaj-210	29	5	the	the	DET
emaj-210	29	6	expenditures	expenditure	NOUN
emaj-210	29	7	will	will	AUX
emaj-210	29	8	follow	follow	VERB
emaj-210	29	9	in	in	ADP
emaj-210	29	10	the	the	DET
emaj-210	29	11	future	future	NOUN
emaj-210	29	12	and	and	CCONJ
emaj-210	29	13	what	what	PRON
emaj-210	29	14	the	the	DET
emaj-210	29	15	sales	sale	NOUN
emaj-210	29	16	volume	volume	NOUN
emaj-210	29	17	will	will	AUX
emaj-210	29	18	be	be	AUX
emaj-210	29	19	based	base	VERB
emaj-210	29	20	on	on	ADP
emaj-210	29	21	the	the	DET
emaj-210	29	22	cost	cost	NOUN
emaj-210	29	23	data	datum	NOUN
emaj-210	29	24	of	of	ADP
emaj-210	29	25	the	the	DET
emaj-210	29	26	past	past	ADJ
emaj-210	29	27	years	year	NOUN
emaj-210	29	28	(	(	PUNCT
emaj-210	29	29	akdoğan	akdoğan	NOUN
emaj-210	29	30	,	,	PUNCT
emaj-210	29	31	2014	2014	NUM
emaj-210	29	32	)	)	PUNCT
emaj-210	29	33	.	.	PUNCT
emaj-210	30	1	futhermore	futhermore	NOUN
emaj-210	30	2	,	,	PUNCT
emaj-210	30	3	cost	cost	NOUN
emaj-210	30	4	accounting	accounting	NOUN
emaj-210	30	5	is	be	AUX
emaj-210	30	6	an	an	DET
emaj-210	30	7	accounting	accounting	NOUN
emaj-210	30	8	system	system	NOUN
emaj-210	30	9	that	that	PRON
emaj-210	30	10	analyzes	analyze	VERB
emaj-210	30	11	the	the	DET
emaj-210	30	12	production	production	NOUN
emaj-210	30	13	cost	cost	NOUN
emaj-210	30	14	information	information	NOUN
emaj-210	30	15	required	require	VERB
emaj-210	30	16	in	in	ADP
emaj-210	30	17	the	the	DET
emaj-210	30	18	main	main	ADJ
emaj-210	30	19	activities	activity	NOUN
emaj-210	30	20	of	of	ADP
emaj-210	30	21	enterprises	enterprise	NOUN
emaj-210	30	22	.	.	PUNCT
emaj-210	31	1	this	this	DET
emaj-210	31	2	information	information	NOUN
emaj-210	31	3	is	be	AUX
emaj-210	31	4	used	use	VERB
emaj-210	31	5	in	in	ADP
emaj-210	31	6	all	all	DET
emaj-210	31	7	parts	part	NOUN
emaj-210	31	8	of	of	ADP
emaj-210	31	9	the	the	DET
emaj-210	31	10	management	management	NOUN
emaj-210	31	11	function	function	NOUN
emaj-210	31	12	from	from	ADP
emaj-210	31	13	planning	plan	VERB
emaj-210	31	14	to	to	PART
emaj-210	31	15	control	control	NOUN
emaj-210	31	16	of	of	ADP
emaj-210	31	17	production	production	NOUN
emaj-210	31	18	activities	activity	NOUN
emaj-210	31	19	.	.	PUNCT
emaj-210	32	1	at	at	ADP
emaj-210	32	2	the	the	DET
emaj-210	32	3	same	same	ADJ
emaj-210	32	4	time	time	NOUN
emaj-210	32	5	,	,	PUNCT
emaj-210	32	6	cost	cost	NOUN
emaj-210	32	7	accounting	accounting	NOUN
emaj-210	32	8	system	system	NOUN
emaj-210	32	9	is	be	AUX
emaj-210	32	10	one	one	NUM
emaj-210	32	11	of	of	ADP
emaj-210	32	12	the	the	DET
emaj-210	32	13	most	most	ADV
emaj-210	32	14	important	important	ADJ
emaj-210	32	15	factors	factor	NOUN
emaj-210	32	16	determining	determine	VERB
emaj-210	32	17	a	a	DET
emaj-210	32	18	firm	firm	NOUN
emaj-210	32	19	's	's	PART
emaj-210	32	20	competitive	competitive	ADJ
emaj-210	32	21	power	power	NOUN
emaj-210	32	22	.	.	PUNCT
emaj-210	33	1	thus	thus	ADV
emaj-210	33	2	,	,	PUNCT
emaj-210	33	3	the	the	DET
emaj-210	33	4	best	good	ADJ
emaj-210	33	5	way	way	NOUN
emaj-210	33	6	to	to	PART
emaj-210	33	7	determine	determine	VERB
emaj-210	33	8	costs	cost	NOUN
emaj-210	33	9	directly	directly	ADV
emaj-210	33	10	relates	relate	VERB
emaj-210	33	11	to	to	PART
emaj-210	33	12	firm	firm	VERB
emaj-210	33	13	profitability	profitability	NOUN
emaj-210	33	14	and	and	CCONJ
emaj-210	33	15	the	the	DET
emaj-210	33	16	amount	amount	NOUN
emaj-210	33	17	of	of	ADP
emaj-210	33	18	product	product	NOUN
emaj-210	33	19	sales	sale	NOUN
emaj-210	33	20	,	,	PUNCT
emaj-210	33	21	which	which	PRON
emaj-210	33	22	provide	provide	VERB
emaj-210	33	23	a	a	DET
emaj-210	33	24	direct	direct	ADJ
emaj-210	33	25	competitive	competitive	ADJ
emaj-210	33	26	advantage	advantage	NOUN
emaj-210	33	27	(	(	PUNCT
emaj-210	33	28	özay	özay	ADV
emaj-210	33	29	,	,	PUNCT
emaj-210	33	30	1992	1992	NUM
emaj-210	33	31	)	)	PUNCT
emaj-210	33	32	.	.	PUNCT
emaj-210	34	1	accounting	accounting	NOUN
emaj-210	34	2	audit	audit	NOUN
emaj-210	34	3	is	be	AUX
emaj-210	34	4	a	a	DET
emaj-210	34	5	systematic	systematic	ADJ
emaj-210	34	6	process	process	NOUN
emaj-210	34	7	that	that	PRON
emaj-210	34	8	collects	collect	VERB
emaj-210	34	9	and	and	CCONJ
emaj-210	34	10	evaluates	evaluate	VERB
emaj-210	34	11	evidence	evidence	NOUN
emaj-210	34	12	objectively	objectively	ADV
emaj-210	34	13	in	in	ADP
emaj-210	34	14	order	order	NOUN
emaj-210	34	15	to	to	PART
emaj-210	34	16	investigate	investigate	VERB
emaj-210	34	17	the	the	DET
emaj-210	34	18	extent	extent	NOUN
emaj-210	34	19	of	of	ADP
emaj-210	34	20	compliance	compliance	NOUN
emaj-210	34	21	with	with	ADP
emaj-210	34	22	predetermined	predetermine	VERB
emaj-210	34	23	criteria	criterion	NOUN
emaj-210	34	24	.	.	PUNCT
emaj-210	35	1	in	in	ADP
emaj-210	35	2	accounting	accounting	NOUN
emaj-210	35	3	,	,	PUNCT
emaj-210	35	4	an	an	DET
emaj-210	35	5	auditor	auditor	NOUN
emaj-210	35	6	is	be	AUX
emaj-210	35	7	an	an	DET
emaj-210	35	8	expert	expert	NOUN
emaj-210	35	9	who	who	PRON
emaj-210	35	10	carries	carry	VERB
emaj-210	35	11	out	out	ADP
emaj-210	35	12	auditing	auditing	NOUN
emaj-210	35	13	activities	activity	NOUN
emaj-210	35	14	,	,	PUNCT
emaj-210	35	15	possesses	possess	VERB
emaj-210	35	16	professional	professional	ADJ
emaj-210	35	17	knowledge	knowledge	NOUN
emaj-210	35	18	and	and	CCONJ
emaj-210	35	19	experience	experience	NOUN
emaj-210	35	20	.	.	PUNCT
emaj-210	36	1	auditors	auditor	NOUN
emaj-210	36	2	should	should	AUX
emaj-210	36	3	also	also	ADV
emaj-210	36	4	act	act	VERB
emaj-210	36	5	independently	independently	ADV
emaj-210	36	6	and	and	CCONJ
emaj-210	36	7	possess	possess	VERB
emaj-210	36	8	high	high	ADJ
emaj-210	36	9	moral	moral	ADJ
emaj-210	36	10	qualifications	qualification	NOUN
emaj-210	36	11	required	require	VERB
emaj-210	36	12	by	by	ADP
emaj-210	36	13	the	the	DET
emaj-210	36	14	profession	profession	NOUN
emaj-210	36	15	.	.	PUNCT
emaj-210	37	1	an	an	DET
emaj-210	37	2	accounting	accounting	NOUN
emaj-210	37	3	auditor	auditor	NOUN
emaj-210	37	4	investigates	investigate	VERB
emaj-210	37	5	accuracy	accuracy	NOUN
emaj-210	37	6	of	of	ADP
emaj-210	37	7	financial	financial	ADJ
emaj-210	37	8	statements	statement	NOUN
emaj-210	37	9	of	of	ADP
emaj-210	37	10	business	business	NOUN
emaj-210	37	11	and	and	CCONJ
emaj-210	37	12	they	they	PRON
emaj-210	37	13	aim	aim	VERB
emaj-210	37	14	to	to	PART
emaj-210	37	15	provide	provide	VERB
emaj-210	37	16	reliable	reliable	ADJ
emaj-210	37	17	and	and	CCONJ
emaj-210	37	18	accurate	accurate	ADJ
emaj-210	37	19	information	information	NOUN
emaj-210	37	20	to	to	ADP
emaj-210	37	21	the	the	DET
emaj-210	37	22	financial	financial	ADJ
emaj-210	37	23	statement	statement	NOUN
emaj-210	37	24	users	user	NOUN
emaj-210	37	25	such	such	ADJ
emaj-210	37	26	as	as	ADP
emaj-210	37	27	creditors	creditor	NOUN
emaj-210	37	28	,	,	PUNCT
emaj-210	37	29	business	business	NOUN
emaj-210	37	30	executives	executive	NOUN
emaj-210	37	31	and	and	CCONJ
emaj-210	37	32	prospective	prospective	ADJ
emaj-210	37	33	investors	investor	NOUN
emaj-210	37	34	.	.	PUNCT
emaj-210	38	1	thus	thus	ADV
emaj-210	38	2	,	,	PUNCT
emaj-210	38	3	auditing	auditing	NOUN
emaj-210	38	4	satisfies	satisfy	VERB
emaj-210	38	5	the	the	DET
emaj-210	38	6	need	need	NOUN
emaj-210	38	7	of	of	ADP
emaj-210	38	8	reliable	reliable	ADJ
emaj-210	38	9	information	information	NOUN
emaj-210	38	10	for	for	ADP
emaj-210	38	11	internal	internal	ADJ
emaj-210	38	12	and	and	CCONJ
emaj-210	38	13	external	external	ADJ
emaj-210	38	14	users	user	NOUN
emaj-210	38	15	.	.	PUNCT
emaj-210	39	1	it	it	PRON
emaj-210	39	2	also	also	ADV
emaj-210	39	3	increases	increase	VERB
emaj-210	39	4	the	the	DET
emaj-210	39	5	reliability	reliability	NOUN
emaj-210	39	6	of	of	ADP
emaj-210	39	7	financial	financial	ADJ
emaj-210	39	8	statements	statement	NOUN
emaj-210	39	9	(	(	PUNCT
emaj-210	39	10	öztürk	öztürk	NOUN
emaj-210	39	11	,	,	PUNCT
emaj-210	39	12	2016	2016	NUM
emaj-210	39	13	)	)	PUNCT
emaj-210	39	14	.	.	PUNCT
emaj-210	40	1	it	it	PRON
emaj-210	40	2	is	be	AUX
emaj-210	40	3	very	very	ADV
emaj-210	40	4	important	important	ADJ
emaj-210	40	5	that	that	SCONJ
emaj-210	40	6	the	the	DET
emaj-210	40	7	financial	financial	ADJ
emaj-210	40	8	statements	statement	NOUN
emaj-210	40	9	related	relate	VERB
emaj-210	40	10	to	to	PART
emaj-210	40	11	cost	cost	VERB
emaj-210	40	12	accounting	accounting	NOUN
emaj-210	40	13	reflect	reflect	VERB
emaj-210	40	14	the	the	DET
emaj-210	40	15	reality	reality	NOUN
emaj-210	40	16	.	.	PUNCT
emaj-210	41	1	information	information	NOUN
emaj-210	41	2	users	user	NOUN
emaj-210	41	3	need	need	VERB
emaj-210	41	4	to	to	PART
emaj-210	41	5	be	be	AUX
emaj-210	41	6	certified	certify	VERB
emaj-210	41	7	by	by	ADP
emaj-210	41	8	a	a	DET
emaj-210	41	9	third	third	ADJ
emaj-210	41	10	party	party	NOUN
emaj-210	41	11	to	to	PART
emaj-210	41	12	increase	increase	VERB
emaj-210	41	13	the	the	DET
emaj-210	41	14	credibility	credibility	NOUN
emaj-210	41	15	of	of	ADP
emaj-210	41	16	the	the	DET
emaj-210	41	17	information	information	NOUN
emaj-210	41	18	contained	contain	VERB
emaj-210	41	19	in	in	ADP
emaj-210	41	20	the	the	DET
emaj-210	41	21	financial	financial	ADJ
emaj-210	41	22	statements	statement	NOUN
emaj-210	41	23	prepared	prepare	VERB
emaj-210	41	24	by	by	ADP
emaj-210	41	25	the	the	DET
emaj-210	41	26	business	business	NOUN
emaj-210	41	27	executives	executive	NOUN
emaj-210	41	28	.	.	PUNCT
emaj-210	42	1	therefore	therefore	ADV
emaj-210	42	2	,	,	PUNCT
emaj-210	42	3	auditing	auditing	NOUN
emaj-210	42	4	should	should	AUX
emaj-210	42	5	especially	especially	ADV
emaj-210	42	6	intervene	intervene	VERB
emaj-210	42	7	at	at	ADP
emaj-210	42	8	this	this	DET
emaj-210	42	9	point	point	NOUN
emaj-210	42	10	(	(	PUNCT
emaj-210	42	11	güredin	güredin	NOUN
emaj-210	42	12	,	,	PUNCT
emaj-210	42	13	1999	1999	NUM
emaj-210	42	14	)	)	PUNCT
emaj-210	42	15	.	.	PUNCT
emaj-210	43	1	fraud	fraud	NOUN
emaj-210	43	2	is	be	AUX
emaj-210	43	3	a	a	DET
emaj-210	43	4	significant	significant	ADJ
emaj-210	43	5	issue	issue	NOUN
emaj-210	43	6	that	that	PRON
emaj-210	43	7	can	can	AUX
emaj-210	43	8	not	not	PART
emaj-210	43	9	be	be	AUX
emaj-210	43	10	ignored	ignore	VERB
emaj-210	43	11	in	in	ADP
emaj-210	43	12	public	public	ADJ
emaj-210	43	13	enterprises	enterprise	NOUN
emaj-210	43	14	and	and	CCONJ
emaj-210	43	15	the	the	DET
emaj-210	43	16	private	private	ADJ
emaj-210	43	17	sector	sector	NOUN
emaj-210	43	18	.	.	PUNCT
emaj-210	44	1	fraud	fraud	NOUN
emaj-210	44	2	operations	operation	NOUN
emaj-210	44	3	inhibit	inhibit	VERB
emaj-210	44	4	the	the	DET
emaj-210	44	5	operating	operating	NOUN
emaj-210	44	6	activities	activity	NOUN
emaj-210	44	7	and	and	CCONJ
emaj-210	44	8	operating	operate	VERB
emaj-210	44	9	efficiency	efficiency	NOUN
emaj-210	44	10	of	of	ADP
emaj-210	44	11	the	the	DET
emaj-210	44	12	corporations	corporation	NOUN
emaj-210	44	13	.	.	PUNCT
emaj-210	45	1	additionally	additionally	ADV
emaj-210	45	2	,	,	PUNCT
emaj-210	45	3	it	it	PRON
emaj-210	45	4	weakens	weaken	VERB
emaj-210	45	5	the	the	DET
emaj-210	45	6	competitive	competitive	ADJ
emaj-210	45	7	power	power	NOUN
emaj-210	45	8	of	of	ADP
emaj-210	45	9	the	the	DET
emaj-210	45	10	enterprises	enterprise	NOUN
emaj-210	45	11	and	and	CCONJ
emaj-210	45	12	it	it	PRON
emaj-210	45	13	minimizes	minimize	VERB
emaj-210	45	14	the	the	DET
emaj-210	45	15	profits	profit	NOUN
emaj-210	45	16	as	as	ADV
emaj-210	45	17	well	well	ADV
emaj-210	45	18	as	as	ADP
emaj-210	45	19	services	service	NOUN
emaj-210	45	20	of	of	ADP
emaj-210	45	21	the	the	DET
emaj-210	45	22	companies	company	NOUN
emaj-210	45	23	.	.	PUNCT
emaj-210	46	1	although	although	SCONJ
emaj-210	46	2	,	,	PUNCT
emaj-210	46	3	the	the	DET
emaj-210	46	4	fraud	fraud	NOUN
emaj-210	46	5	and	and	CCONJ
emaj-210	46	6	irregularities	irregularity	NOUN
emaj-210	46	7	have	have	AUX
emaj-210	46	8	begun	begin	VERB
emaj-210	46	9	very	very	ADV
emaj-210	46	10	long	long	ADJ
emaj-210	46	11	time	time	NOUN
emaj-210	46	12	ago	ago	ADV
emaj-210	46	13	,	,	PUNCT
emaj-210	46	14	it	it	PRON
emaj-210	46	15	is	be	AUX
emaj-210	46	16	once	once	ADV
emaj-210	46	17	again	again	ADV
emaj-210	46	18	revealed	reveal	VERB
emaj-210	46	19	that	that	SCONJ
emaj-210	46	20	important	important	ADJ
emaj-210	46	21	measures	measure	NOUN
emaj-210	46	22	against	against	ADP
emaj-210	46	23	fraud	fraud	NOUN
emaj-210	46	24	and	and	CCONJ
emaj-210	46	25	corruption	corruption	NOUN
emaj-210	46	26	have	have	VERB
emaj-210	46	27	to	to	PART
emaj-210	46	28	be	be	AUX
emaj-210	46	29	taken	take	VERB
emaj-210	46	30	.	.	PUNCT
emaj-210	47	1	crises	crisis	NOUN
emaj-210	47	2	in	in	ADP
emaj-210	47	3	the	the	DET
emaj-210	47	4	united	united	PROPN
emaj-210	47	5	states	states	PROPN
emaj-210	47	6	(	(	PUNCT
emaj-210	47	7	u.s	u.s	PROPN
emaj-210	47	8	.	.	PROPN
emaj-210	47	9	)	)	PUNCT
emaj-210	47	10	and	and	CCONJ
emaj-210	47	11	europe	europe	PROPN
emaj-210	47	12	,	,	PUNCT
emaj-210	47	13	especially	especially	ADV
emaj-210	47	14	the	the	DET
emaj-210	47	15	enron	enron	PROPN
emaj-210	47	16	scandal	scandal	NOUN
emaj-210	47	17	,	,	PUNCT
emaj-210	47	18	as	as	ADV
emaj-210	47	19	well	well	ADV
emaj-210	47	20	as	as	ADP
emaj-210	47	21	the	the	DET
emaj-210	47	22	financial	financial	ADJ
emaj-210	47	23	crises	crisis	NOUN
emaj-210	47	24	spreading	spread	VERB
emaj-210	47	25	to	to	ADP
emaj-210	47	26	the	the	DET
emaj-210	47	27	world	world	NOUN
emaj-210	47	28	should	should	AUX
emaj-210	47	29	be	be	AUX
emaj-210	47	30	mentioned	mention	VERB
emaj-210	47	31	concerning	concern	VERB
emaj-210	47	32	this	this	DET
emaj-210	47	33	issue	issue	NOUN
emaj-210	47	34	(	(	PUNCT
emaj-210	47	35	kandemir	kandemir	NOUN
emaj-210	47	36	and	and	CCONJ
emaj-210	47	37	kandemir	kandemir	NOUN
emaj-210	47	38	,	,	PUNCT
emaj-210	47	39	2012	2012	NUM
emaj-210	47	40	)	)	PUNCT
emaj-210	47	41	.	.	PUNCT
emaj-210	48	1	fraud	fraud	NOUN
emaj-210	48	2	is	be	AUX
emaj-210	48	3	not	not	PART
emaj-210	48	4	just	just	ADV
emaj-210	48	5	peculate	peculate	VERB
emaj-210	48	6	.	.	PUNCT
emaj-210	49	1	it	it	PRON
emaj-210	49	2	is	be	AUX
emaj-210	49	3	at	at	ADP
emaj-210	49	4	the	the	DET
emaj-210	49	5	same	same	ADJ
emaj-210	49	6	time	time	NOUN
emaj-210	49	7	an	an	DET
emaj-210	49	8	irregularity	irregularity	NOUN
emaj-210	49	9	,	,	PUNCT
emaj-210	49	10	unethical	unethical	ADJ
emaj-210	49	11	behavior	behavior	NOUN
emaj-210	49	12	and	and	CCONJ
emaj-210	49	13	abuse	abuse	NOUN
emaj-210	49	14	of	of	ADP
emaj-210	49	15	power	power	NOUN
emaj-210	49	16	.	.	PUNCT
emaj-210	50	1	because	because	SCONJ
emaj-210	50	2	of	of	ADP
emaj-210	50	3	this	this	DET
emaj-210	50	4	situation	situation	NOUN
emaj-210	50	5	,	,	PUNCT
emaj-210	50	6	it	it	PRON
emaj-210	50	7	is	be	AUX
emaj-210	50	8	almost	almost	ADV
emaj-210	50	9	impossible	impossible	ADJ
emaj-210	50	10	to	to	PART
emaj-210	50	11	reveal	reveal	VERB
emaj-210	50	12	all	all	DET
emaj-210	50	13	forms	form	NOUN
emaj-210	50	14	of	of	ADP
emaj-210	50	15	fraud	fraud	NOUN
emaj-210	50	16	.	.	PUNCT
emaj-210	51	1	the	the	DET
emaj-210	51	2	purpose	purpose	NOUN
emaj-210	51	3	of	of	ADP
emaj-210	51	4	the	the	DET
emaj-210	51	5	audit	audit	NOUN
emaj-210	51	6	techniques	technique	NOUN
emaj-210	51	7	against	against	ADP
emaj-210	51	8	fraud	fraud	NOUN
emaj-210	51	9	and	and	CCONJ
emaj-210	51	10	corruption	corruption	NOUN
emaj-210	51	11	is	be	AUX
emaj-210	51	12	to	to	PART
emaj-210	51	13	take	take	VERB
emaj-210	51	14	the	the	DET
emaj-210	51	15	necessary	necessary	ADJ
emaj-210	51	16	precautions	precaution	NOUN
emaj-210	51	17	and	and	CCONJ
emaj-210	51	18	to	to	PART
emaj-210	51	19	minimize	minimize	VERB
emaj-210	51	20	the	the	DET
emaj-210	51	21	damages	damage	NOUN
emaj-210	51	22	that	that	PRON
emaj-210	51	23	will	will	AUX
emaj-210	51	24	be	be	AUX
emaj-210	51	25	caused	cause	VERB
emaj-210	51	26	(	(	PUNCT
emaj-210	51	27	emir	emir	ADJ
emaj-210	51	28	,	,	PUNCT
emaj-210	51	29	2008	2008	NUM
emaj-210	51	30	)	)	PUNCT
emaj-210	51	31	.	.	PUNCT
emaj-210	52	1	in	in	ADP
emaj-210	52	2	this	this	DET
emaj-210	52	3	study	study	NOUN
emaj-210	52	4	,	,	PUNCT
emaj-210	52	5	we	we	PRON
emaj-210	52	6	focused	focus	VERB
emaj-210	52	7	on	on	ADP
emaj-210	52	8	auditing	audit	VERB
emaj-210	52	9	techniques	technique	NOUN
emaj-210	52	10	towards	towards	ADP
emaj-210	52	11	cost	cost	NOUN
emaj-210	52	12	accounting	accounting	NOUN
emaj-210	52	13	frauds	fraud	NOUN
emaj-210	52	14	.	.	PUNCT
emaj-210	53	1	thus	thus	ADV
emaj-210	53	2	,	,	PUNCT
emaj-210	53	3	we	we	PRON
emaj-210	53	4	tried	try	VERB
emaj-210	53	5	to	to	PART
emaj-210	53	6	investigate	investigate	VERB
emaj-210	53	7	the	the	DET
emaj-210	53	8	most	most	ADV
emaj-210	53	9	effective	effective	ADJ
emaj-210	53	10	auditing	auditing	NOUN
emaj-210	53	11	techniques	technique	NOUN
emaj-210	53	12	for	for	ADP
emaj-210	53	13	detecting	detect	VERB
emaj-210	53	14	fraud	fraud	NOUN
emaj-210	53	15	.	.	PUNCT
emaj-210	54	1	additionally	additionally	ADV
emaj-210	54	2	,	,	PUNCT
emaj-210	54	3	we	we	PRON
emaj-210	54	4	attempted	attempt	VERB
emaj-210	54	5	to	to	PART
emaj-210	54	6	determine	determine	VERB
emaj-210	54	7	fraud	fraud	NOUN
emaj-210	54	8	methods	method	NOUN
emaj-210	54	9	that	that	PRON
emaj-210	54	10	are	be	AUX
emaj-210	54	11	commonly	commonly	ADV
emaj-210	54	12	used	use	VERB
emaj-210	54	13	in	in	ADP
emaj-210	54	14	cost	cost	NOUN
emaj-210	54	15	accounting	accounting	NOUN
emaj-210	54	16	and	and	CCONJ
emaj-210	54	17	we	we	PRON
emaj-210	54	18	also	also	ADV
emaj-210	54	19	aimed	aim	VERB
emaj-210	54	20	to	to	PART
emaj-210	54	21	identify	identify	VERB
emaj-210	54	22	appropriate	appropriate	ADJ
emaj-210	54	23	methods	method	NOUN
emaj-210	54	24	for	for	ADP
emaj-210	54	25	detecting	detect	VERB
emaj-210	54	26	fraud	fraud	NOUN
emaj-210	54	27	.	.	PUNCT
emaj-210	55	1	ii	ii	PROPN
emaj-210	55	2	.	.	PUNCT
emaj-210	56	1	literature	literature	PROPN
emaj-210	56	2	review	review	PROPN
emaj-210	56	3	omair	omair	NOUN
emaj-210	56	4	and	and	CCONJ
emaj-210	56	5	alturki	alturki	VERB
emaj-210	56	6	’s	’s	PART
emaj-210	56	7	paper	paper	NOUN
emaj-210	56	8	(	(	PUNCT
emaj-210	56	9	2020	2020	NUM
emaj-210	56	10	)	)	PUNCT
emaj-210	56	11	titled	title	VERB
emaj-210	56	12	“	"	PUNCT
emaj-210	56	13	a	a	DET
emaj-210	56	14	systematic	systematic	ADJ
emaj-210	56	15	literature	literature	NOUN
emaj-210	56	16	review	review	NOUN
emaj-210	56	17	of	of	ADP
emaj-210	56	18	fraud	fraud	NOUN
emaj-210	56	19	detection	detection	NOUN
emaj-210	56	20	metrics	metric	NOUN
emaj-210	56	21	in	in	ADP
emaj-210	56	22	business	business	NOUN
emaj-210	56	23	processes	process	NOUN
emaj-210	56	24	”	"	PUNCT
emaj-210	56	25	emphasized	emphasize	VERB
emaj-210	56	26	that	that	SCONJ
emaj-210	56	27	,	,	PUNCT
emaj-210	56	28	fraud	fraud	NOUN
emaj-210	56	29	is	be	AUX
emaj-210	56	30	a	a	DET
emaj-210	56	31	leading	lead	VERB
emaj-210	56	32	source	source	NOUN
emaj-210	56	33	of	of	ADP
emaj-210	56	34	corporate	corporate	ADJ
emaj-210	56	35	losses	loss	NOUN
emaj-210	56	36	,	,	PUNCT
emaj-210	56	37	amounting	amount	VERB
emaj-210	56	38	up	up	ADP
emaj-210	56	39	to	to	PART
emaj-210	56	40	5	5	NUM
emaj-210	56	41	%	%	NOUN
emaj-210	56	42	of	of	ADP
emaj-210	56	43	yearly	yearly	ADJ
emaj-210	56	44	revenues	revenue	NOUN
emaj-210	56	45	.	.	PUNCT
emaj-210	57	1	the	the	DET
emaj-210	57	2	research	research	NOUN
emaj-210	57	3	findings	finding	NOUN
emaj-210	57	4	showed	show	VERB
emaj-210	57	5	that	that	SCONJ
emaj-210	57	6	,	,	PUNCT
emaj-210	57	7	a	a	DET
emaj-210	57	8	great	great	ADJ
emaj-210	57	9	portion	portion	NOUN
emaj-210	57	10	of	of	ADP
emaj-210	57	11	research	research	NOUN
emaj-210	57	12	had	have	AUX
emaj-210	57	13	examined	examine	VERB
emaj-210	57	14	detection	detection	NOUN
emaj-210	57	15	metrics	metric	NOUN
emaj-210	57	16	for	for	ADP
emaj-210	57	17	possible	possible	ADJ
emaj-210	57	18	fraud	fraud	NOUN
emaj-210	57	19	,	,	PUNCT
emaj-210	57	20	but	but	CCONJ
emaj-210	57	21	less	less	ADJ
emaj-210	57	22	attention	attention	NOUN
emaj-210	57	23	had	have	AUX
emaj-210	57	24	been	be	AUX
emaj-210	57	25	paid	pay	VERB
emaj-210	57	26	to	to	ADP
emaj-210	57	27	process	process	NOUN
emaj-210	57	28	-	-	PUNCT
emaj-210	57	29	based	base	VERB
emaj-210	57	30	fraud	fraud	NOUN
emaj-210	57	31	(	(	PUNCT
emaj-210	57	32	pbf	pbf	NOUN
emaj-210	57	33	)	)	PUNCT
emaj-210	57	34	.	.	PUNCT
emaj-210	58	1	also	also	ADV
emaj-210	58	2	,	,	PUNCT
emaj-210	58	3	the	the	DET
emaj-210	58	4	already	already	ADV
emaj-210	58	5	available	available	ADJ
emaj-210	58	6	pbf	pbf	NOUN
emaj-210	58	7	detection	detection	NOUN
emaj-210	58	8	metrics	metric	NOUN
emaj-210	58	9	did	do	AUX
emaj-210	58	10	not	not	PART
emaj-210	58	11	sufficiently	sufficiently	ADV
emaj-210	58	12	address	address	VERB
emaj-210	58	13	the	the	DET
emaj-210	58	14	needs	need	NOUN
emaj-210	58	15	of	of	ADP
emaj-210	58	16	separate	separate	ADJ
emaj-210	58	17	conceptual	conceptual	ADJ
emaj-210	58	18	perspectives	perspective	NOUN
emaj-210	58	19	on	on	ADP
emaj-210	58	20	firm	firm	ADJ
emaj-210	58	21	processes	process	NOUN
emaj-210	58	22	(	(	PUNCT
emaj-210	58	23	omair	omair	NOUN
emaj-210	58	24	and	and	CCONJ
emaj-210	58	25	alturki	alturki	NOUN
emaj-210	58	26	,	,	PUNCT
emaj-210	58	27	2020	2020	NUM
emaj-210	58	28	)	)	PUNCT
emaj-210	58	29	.	.	PUNCT
emaj-210	59	1	aslan	aslan	PROPN
emaj-210	59	2	and	and	CCONJ
emaj-210	59	3	kızıl	kızıl	PROPN
emaj-210	59	4	’s	’s	PART
emaj-210	59	5	study	study	NOUN
emaj-210	59	6	(	(	PUNCT
emaj-210	59	7	2019	2019	NUM
emaj-210	59	8	)	)	PUNCT
emaj-210	59	9	titled	title	VERB
emaj-210	59	10	“	"	PUNCT
emaj-210	59	11	üretim	üretim	ADJ
emaj-210	59	12	maliyetlerinin	maliyetlerinin	PROPN
emaj-210	59	13	denetimine	denetimine	NOUN
emaj-210	59	14	genel	genel	PROPN
emaj-210	59	15	bir	bir	PROPN
emaj-210	59	16	bakış	bakış	PROPN
emaj-210	59	17	”	"	PUNCT
emaj-210	59	18	stressed	stress	VERB
emaj-210	59	19	that	that	SCONJ
emaj-210	59	20	,	,	PUNCT
emaj-210	59	21	audit	audit	NOUN
emaj-210	59	22	is	be	AUX
emaj-210	59	23	a	a	DET
emaj-210	59	24	very	very	ADV
emaj-210	59	25	important	important	ADJ
emaj-210	59	26	and	and	CCONJ
emaj-210	59	27	critical	critical	ADJ
emaj-210	59	28	for	for	ADP
emaj-210	59	29	businesses	business	NOUN
emaj-210	59	30	in	in	ADP
emaj-210	59	31	today	today	NOUN
emaj-210	59	32	's	's	PART
emaj-210	59	33	business	business	NOUN
emaj-210	59	34	world	world	NOUN
emaj-210	59	35	.	.	PUNCT
emaj-210	60	1	because	because	SCONJ
emaj-210	60	2	,	,	PUNCT
emaj-210	60	3	while	while	SCONJ
emaj-210	60	4	auditing	auditing	NOUN
emaj-210	60	5	prevents	prevent	VERB
emaj-210	60	6	asset	asset	NOUN
emaj-210	60	7	losses	loss	NOUN
emaj-210	60	8	in	in	ADP
emaj-210	60	9	enterprises	enterprise	NOUN
emaj-210	60	10	,	,	PUNCT
emaj-210	60	11	it	it	PRON
emaj-210	60	12	is	be	AUX
emaj-210	60	13	also	also	ADV
emaj-210	60	14	effective	effective	ADJ
emaj-210	60	15	in	in	ADP
emaj-210	60	16	providing	provide	VERB
emaj-210	60	17	efficiency	efficiency	NOUN
emaj-210	60	18	and	and	CCONJ
emaj-210	60	19	productivity	productivity	NOUN
emaj-210	60	20	.	.	PUNCT
emaj-210	61	1	at	at	ADP
emaj-210	61	2	the	the	DET
emaj-210	61	3	same	same	ADJ
emaj-210	61	4	time	time	NOUN
emaj-210	61	5	,	,	PUNCT
emaj-210	61	6	technological	technological	ADJ
emaj-210	61	7	advances	advance	NOUN
emaj-210	61	8	observed	observe	VERB
emaj-210	61	9	in	in	ADP
emaj-210	61	10	recent	recent	ADJ
emaj-210	61	11	years	year	NOUN
emaj-210	61	12	have	have	AUX
emaj-210	61	13	further	far	ADV
emaj-210	61	14	increased	increase	VERB
emaj-210	61	15	the	the	DET
emaj-210	61	16	critical	critical	ADJ
emaj-210	61	17	role	role	NOUN
emaj-210	61	18	of	of	ADP
emaj-210	61	19	auditing	auditing	NOUN
emaj-210	61	20	.	.	PUNCT
emaj-210	62	1	the	the	DET
emaj-210	62	2	production	production	NOUN
emaj-210	62	3	costs	cost	NOUN
emaj-210	62	4	of	of	ADP
emaj-210	62	5	businesses	business	NOUN
emaj-210	62	6	can	can	AUX
emaj-210	62	7	be	be	AUX
emaj-210	62	8	controlled	control	VERB
emaj-210	62	9	with	with	ADP
emaj-210	62	10	the	the	DET
emaj-210	62	11	help	help	NOUN
emaj-210	62	12	of	of	ADP
emaj-210	62	13	auditing	auditing	NOUN
emaj-210	62	14	(	(	PUNCT
emaj-210	62	15	aslan	aslan	PROPN
emaj-210	62	16	and	and	CCONJ
emaj-210	62	17	kızıl	kızıl	PROPN
emaj-210	62	18	,	,	PUNCT
emaj-210	62	19	2019	2019	NUM
emaj-210	62	20	)	)	PUNCT
emaj-210	62	21	.	.	PUNCT
emaj-210	63	1	research	research	NOUN
emaj-210	63	2	by	by	ADP
emaj-210	63	3	kızıl	kızıl	PROPN
emaj-210	63	4	et	et	PROPN
emaj-210	63	5	.	.	PUNCT
emaj-210	64	1	al	al	PROPN
emaj-210	64	2	.	.	PROPN
emaj-210	65	1	(	(	PUNCT
emaj-210	65	2	2019	2019	NUM
emaj-210	65	3	)	)	PUNCT
emaj-210	65	4	titled	title	VERB
emaj-210	65	5	“	"	PUNCT
emaj-210	65	6	i̇ktisadi	i̇ktisadi	ADJ
emaj-210	65	7	ve	ve	PROPN
emaj-210	65	8	sosyal	sosyal	PROPN
emaj-210	65	9	yönleriyle	yönleriyle	PROPN
emaj-210	65	10	i̇novasyon	i̇novasyon	NOUN
emaj-210	65	11	”	"	PUNCT
emaj-210	65	12	concentrated	concentrate	VERB
emaj-210	65	13	on	on	ADP
emaj-210	65	14	the	the	DET
emaj-210	65	15	impact	impact	NOUN
emaj-210	65	16	of	of	ADP
emaj-210	65	17	innovation	innovation	NOUN
emaj-210	65	18	on	on	ADP
emaj-210	65	19	accounting	accounting	NOUN
emaj-210	65	20	and	and	CCONJ
emaj-210	65	21	auditing	auditing	NOUN
emaj-210	65	22	professions	profession	NOUN
emaj-210	65	23	.	.	PUNCT
emaj-210	66	1	it	it	PRON
emaj-210	66	2	was	be	AUX
emaj-210	66	3	mentioned	mention	VERB
emaj-210	66	4	that	that	SCONJ
emaj-210	66	5	,	,	PUNCT
emaj-210	66	6	auditing	auditing	NOUN
emaj-210	66	7	techniques	technique	NOUN
emaj-210	66	8	today	today	NOUN
emaj-210	66	9	were	be	AUX
emaj-210	66	10	highly	highly	ADV
emaj-210	66	11	integrated	integrate	VERB
emaj-210	66	12	with	with	ADP
emaj-210	66	13	technology	technology	NOUN
emaj-210	66	14	.	.	PUNCT
emaj-210	67	1	the	the	DET
emaj-210	67	2	implemention	implemention	NOUN
emaj-210	67	3	of	of	ADP
emaj-210	67	4	modern	modern	ADJ
emaj-210	67	5	audit	audit	NOUN
emaj-210	67	6	techniques	technique	NOUN
emaj-210	67	7	on	on	ADP
emaj-210	67	8	cost	cost	NOUN
emaj-210	67	9	accounting	accounting	NOUN
emaj-210	67	10	and	and	CCONJ
emaj-210	67	11	managerial	managerial	ADJ
emaj-210	67	12	accounting	accounting	NOUN
emaj-210	67	13	was	be	AUX
emaj-210	67	14	dicussed	dicusse	VERB
emaj-210	67	15	as	as	ADV
emaj-210	67	16	well	well	ADV
emaj-210	67	17	(	(	PUNCT
emaj-210	67	18	kızıl	kızıl	PROPN
emaj-210	67	19	c.	c.	PROPN
emaj-210	67	20	et	et	PROPN
emaj-210	67	21	.	.	PUNCT
emaj-210	68	1	al	al	PROPN
emaj-210	68	2	.	.	PROPN
emaj-210	68	3	,	,	PUNCT
emaj-210	68	4	2019	2019	NUM
emaj-210	68	5	)	)	PUNCT
emaj-210	68	6	.	.	PUNCT
emaj-210	69	1	kızıl	kızıl	PROPN
emaj-210	69	2	and	and	CCONJ
emaj-210	69	3	kaşbaşı	kaşbaşı	NOUN
emaj-210	69	4	(	(	PUNCT
emaj-210	69	5	2018	2018	NUM
emaj-210	69	6	)	)	PUNCT
emaj-210	69	7	conducted	conduct	VERB
emaj-210	69	8	a	a	DET
emaj-210	69	9	reseearch	reseearch	NOUN
emaj-210	69	10	about	about	ADP
emaj-210	69	11	accounting	accounting	NOUN
emaj-210	69	12	scandals	scandal	NOUN
emaj-210	69	13	and	and	CCONJ
emaj-210	69	14	fraud	fraud	NOUN
emaj-210	69	15	titled	title	VERB
emaj-210	69	16	“	"	PUNCT
emaj-210	69	17	accounting	accounting	NOUN
emaj-210	69	18	volume	volume	NOUN
emaj-210	69	19	10	10	NUM
emaj-210	69	20	no	no	DET
emaj-210	69	21	1	1	NUM
emaj-210	69	22	(	(	PUNCT
emaj-210	69	23	2020	2020	NUM
emaj-210	69	24	)	)	PUNCT
emaj-210	69	25	|	|	ADV
emaj-210	69	26	issn	issn	VERB
emaj-210	69	27	2158	2158	NUM
emaj-210	69	28	-	-	SYM
emaj-210	69	29	8708	8708	NUM
emaj-210	69	30	(	(	PUNCT
emaj-210	69	31	online	online	NOUN
emaj-210	69	32	)	)	PUNCT
emaj-210	69	33	|	|	ADV
emaj-210	69	34	doi	doi	X
emaj-210	69	35	10.5195	10.5195	NUM
emaj-210	69	36	/	/	SYM
emaj-210	69	37	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	69	38	|	|	ADV
emaj-210	69	39	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-210	69	40	auditing	audit	VERB
emaj-210	69	41	techniques	technique	NOUN
emaj-210	69	42	to	to	PART
emaj-210	69	43	avoid	avoid	VERB
emaj-210	69	44	cost	cost	NOUN
emaj-210	69	45	accountings	accounting	NOUN
emaj-210	69	46	frauds	fraud	NOUN
emaj-210	69	47	page	page	NOUN
emaj-210	69	48	|62|	|62|	VERB
emaj-210	69	49	emerging	emerge	VERB
emaj-210	69	50	markets	market	NOUN
emaj-210	69	51	journal	journal	NOUN
emaj-210	69	52	scandals	scandal	NOUN
emaj-210	69	53	and	and	CCONJ
emaj-210	69	54	eye	eye	NOUN
emaj-210	69	55	-	-	PUNCT
emaj-210	69	56	catching	catch	VERB
emaj-210	69	57	frauds	fraud	NOUN
emaj-210	69	58	:	:	PUNCT
emaj-210	69	59	usa	usa	PROPN
emaj-210	69	60	-	-	PUNCT
emaj-210	69	61	japan	japan	PROPN
emaj-210	69	62	comparison	comparison	NOUN
emaj-210	69	63	by	by	ADP
emaj-210	69	64	considering	consider	VERB
emaj-210	69	65	the	the	DET
emaj-210	69	66	role	role	NOUN
emaj-210	69	67	of	of	ADP
emaj-210	69	68	auditing	auditing	NOUN
emaj-210	69	69	"	"	PUNCT
emaj-210	69	70	.	.	PUNCT
emaj-210	70	1	the	the	DET
emaj-210	70	2	authors	author	NOUN
emaj-210	70	3	underlined	underline	VERB
emaj-210	70	4	the	the	DET
emaj-210	70	5	fact	fact	NOUN
emaj-210	70	6	that	that	SCONJ
emaj-210	70	7	,	,	PUNCT
emaj-210	70	8	independent	independent	ADJ
emaj-210	70	9	auditing	auditing	NOUN
emaj-210	70	10	firms	firm	NOUN
emaj-210	70	11	do	do	AUX
emaj-210	70	12	not	not	PART
emaj-210	70	13	always	always	ADV
emaj-210	70	14	fulfill	fulfill	VERB
emaj-210	70	15	their	their	PRON
emaj-210	70	16	duties	duty	NOUN
emaj-210	70	17	completely	completely	ADV
emaj-210	70	18	.	.	PUNCT
emaj-210	71	1	thus	thus	ADV
emaj-210	71	2	,	,	PUNCT
emaj-210	71	3	legislation	legislation	NOUN
emaj-210	71	4	was	be	AUX
emaj-210	71	5	introduced	introduce	VERB
emaj-210	71	6	in	in	ADP
emaj-210	71	7	united	united	PROPN
emaj-210	71	8	states	states	PROPN
emaj-210	71	9	of	of	ADP
emaj-210	71	10	america	america	PROPN
emaj-210	71	11	(	(	PUNCT
emaj-210	71	12	u.s	u.s	PROPN
emaj-210	71	13	.	.	PROPN
emaj-210	71	14	)	)	PUNCT
emaj-210	71	15	,	,	PUNCT
emaj-210	71	16	europe	europe	PROPN
emaj-210	71	17	and	and	CCONJ
emaj-210	71	18	asian	asian	ADJ
emaj-210	71	19	countries	country	NOUN
emaj-210	71	20	,	,	PUNCT
emaj-210	71	21	including	include	VERB
emaj-210	71	22	japan	japan	PROPN
emaj-210	71	23	.	.	PUNCT
emaj-210	72	1	public	public	ADJ
emaj-210	72	2	oversight	oversight	NOUN
emaj-210	72	3	bodies	body	NOUN
emaj-210	72	4	were	be	AUX
emaj-210	72	5	also	also	ADV
emaj-210	72	6	set	set	VERB
emaj-210	72	7	up	up	ADP
emaj-210	72	8	as	as	ADV
emaj-210	72	9	well	well	ADV
emaj-210	72	10	.	.	PUNCT
emaj-210	73	1	however	however	ADV
emaj-210	73	2	,	,	PUNCT
emaj-210	73	3	despite	despite	SCONJ
emaj-210	73	4	the	the	DET
emaj-210	73	5	introduced	introduce	VERB
emaj-210	73	6	laws	law	NOUN
emaj-210	73	7	,	,	PUNCT
emaj-210	73	8	regulations	regulation	NOUN
emaj-210	73	9	,	,	PUNCT
emaj-210	73	10	arrangements	arrangement	NOUN
emaj-210	73	11	and	and	CCONJ
emaj-210	73	12	public	public	ADJ
emaj-210	73	13	oversight	oversight	NOUN
emaj-210	73	14	bodies	body	NOUN
emaj-210	73	15	,	,	PUNCT
emaj-210	73	16	the	the	DET
emaj-210	73	17	risk	risk	NOUN
emaj-210	73	18	of	of	ADP
emaj-210	73	19	accounting	accounting	NOUN
emaj-210	73	20	scandals	scandal	NOUN
emaj-210	73	21	still	still	ADV
emaj-210	73	22	goes	go	VERB
emaj-210	73	23	on	on	ADP
emaj-210	73	24	.	.	PUNCT
emaj-210	74	1	this	this	PRON
emaj-210	74	2	is	be	AUX
emaj-210	74	3	because	because	SCONJ
emaj-210	74	4	laws	law	NOUN
emaj-210	74	5	,	,	PUNCT
emaj-210	74	6	regulations	regulation	NOUN
emaj-210	74	7	,	,	PUNCT
emaj-210	74	8	arrangements	arrangement	NOUN
emaj-210	74	9	and	and	CCONJ
emaj-210	74	10	introduction	introduction	NOUN
emaj-210	74	11	of	of	ADP
emaj-210	74	12	public	public	ADJ
emaj-210	74	13	oversight	oversight	NOUN
emaj-210	74	14	bodies	body	NOUN
emaj-210	74	15	are	be	AUX
emaj-210	74	16	delayed	delay	VERB
emaj-210	74	17	and	and	CCONJ
emaj-210	74	18	they	they	PRON
emaj-210	74	19	are	be	AUX
emaj-210	74	20	not	not	PART
emaj-210	74	21	matching	match	VERB
emaj-210	74	22	the	the	DET
emaj-210	74	23	demands	demand	NOUN
emaj-210	74	24	of	of	ADP
emaj-210	74	25	changing	change	VERB
emaj-210	74	26	market	market	NOUN
emaj-210	74	27	conditions	condition	NOUN
emaj-210	74	28	.	.	PUNCT
emaj-210	75	1	accounting	accounting	NOUN
emaj-210	75	2	scandals	scandal	NOUN
emaj-210	75	3	and	and	CCONJ
emaj-210	75	4	eye	eye	NOUN
emaj-210	75	5	-	-	PUNCT
emaj-210	75	6	cathing	cathe	VERB
emaj-210	75	7	frauds	fraud	NOUN
emaj-210	75	8	were	be	AUX
emaj-210	75	9	discussed	discuss	VERB
emaj-210	75	10	by	by	ADP
emaj-210	75	11	making	make	VERB
emaj-210	75	12	a	a	DET
emaj-210	75	13	comparison	comparison	NOUN
emaj-210	75	14	between	between	ADP
emaj-210	75	15	the	the	DET
emaj-210	75	16	u.s	u.s	PROPN
emaj-210	75	17	.	.	PROPN
emaj-210	75	18	and	and	CCONJ
emaj-210	75	19	japan	japan	PROPN
emaj-210	75	20	,	,	PUNCT
emaj-210	75	21	while	while	SCONJ
emaj-210	75	22	considering	consider	VERB
emaj-210	75	23	and	and	CCONJ
emaj-210	75	24	discussing	discuss	VERB
emaj-210	75	25	the	the	DET
emaj-210	75	26	role	role	NOUN
emaj-210	75	27	of	of	ADP
emaj-210	75	28	auditing	auditing	NOUN
emaj-210	75	29	(	(	PUNCT
emaj-210	75	30	kızıl	kızıl	NOUN
emaj-210	75	31	and	and	CCONJ
emaj-210	75	32	kaşbaşı	kaşbaşı	NOUN
emaj-210	75	33	,	,	PUNCT
emaj-210	75	34	2018	2018	NUM
emaj-210	75	35	)	)	PUNCT
emaj-210	75	36	.	.	PUNCT
emaj-210	76	1	kızıl	kızıl	PROPN
emaj-210	76	2	and	and	CCONJ
emaj-210	76	3	doğan	doğan	PROPN
emaj-210	76	4	’s	’s	PART
emaj-210	76	5	study	study	NOUN
emaj-210	76	6	(	(	PUNCT
emaj-210	76	7	2017	2017	NUM
emaj-210	76	8	)	)	PUNCT
emaj-210	76	9	titled	title	VERB
emaj-210	76	10	“	"	PUNCT
emaj-210	76	11	"	"	PUNCT
emaj-210	76	12	audit	audit	VERB
emaj-210	76	13	techniques	technique	NOUN
emaj-210	76	14	for	for	ADP
emaj-210	76	15	protecting	protect	VERB
emaj-210	76	16	against	against	ADP
emaj-210	76	17	cyber	cyber	NOUN
emaj-210	76	18	attacks	attack	NOUN
emaj-210	76	19	:	:	PUNCT
emaj-210	76	20	a	a	DET
emaj-210	76	21	bilateral	bilateral	ADJ
emaj-210	76	22	approach	approach	NOUN
emaj-210	76	23	of	of	ADP
emaj-210	76	24	case	case	NOUN
emaj-210	76	25	studies	study	NOUN
emaj-210	76	26	and	and	CCONJ
emaj-210	76	27	interview	interview	NOUN
emaj-210	76	28	"	"	PUNCT
emaj-210	76	29	discussed	discuss	VERB
emaj-210	76	30	issues	issue	NOUN
emaj-210	76	31	such	such	ADJ
emaj-210	76	32	as	as	ADP
emaj-210	76	33	risk	risk	NOUN
emaj-210	76	34	based	base	VERB
emaj-210	76	35	audit	audit	NOUN
emaj-210	76	36	,	,	PUNCT
emaj-210	76	37	information	information	NOUN
emaj-210	76	38	technologies	technology	NOUN
emaj-210	76	39	(	(	PUNCT
emaj-210	76	40	it	it	PRON
emaj-210	76	41	)	)	PUNCT
emaj-210	76	42	audit	audit	NOUN
emaj-210	76	43	with	with	ADP
emaj-210	76	44	cobit	cobit	NOUN
emaj-210	76	45	,	,	PUNCT
emaj-210	76	46	integrated	integrated	ADJ
emaj-210	76	47	audit	audit	NOUN
emaj-210	76	48	,	,	PUNCT
emaj-210	76	49	corporate	corporate	ADJ
emaj-210	76	50	governance	governance	NOUN
emaj-210	76	51	,	,	PUNCT
emaj-210	76	52	the	the	DET
emaj-210	76	53	coso	coso	NOUN
emaj-210	76	54	framework	framework	PROPN
emaj-210	76	55	,	,	PUNCT
emaj-210	76	56	big	big	ADJ
emaj-210	76	57	data	datum	NOUN
emaj-210	76	58	in	in	ADP
emaj-210	76	59	auditing	auditing	NOUN
emaj-210	76	60	,	,	PUNCT
emaj-210	76	61	cloud	cloud	NOUN
emaj-210	76	62	technologies	technology	NOUN
emaj-210	76	63	,	,	PUNCT
emaj-210	76	64	internet	internet	NOUN
emaj-210	76	65	of	of	ADP
emaj-210	76	66	things	thing	NOUN
emaj-210	76	67	(	(	PUNCT
emaj-210	76	68	iots	iot	NOUN
emaj-210	76	69	)	)	PUNCT
emaj-210	76	70	,	,	PUNCT
emaj-210	76	71	data	datum	NOUN
emaj-210	76	72	fraud	fraud	NOUN
emaj-210	76	73	and	and	CCONJ
emaj-210	76	74	theft	theft	NOUN
emaj-210	76	75	,	,	PUNCT
emaj-210	76	76	classification	classification	NOUN
emaj-210	76	77	of	of	ADP
emaj-210	76	78	data	datum	NOUN
emaj-210	76	79	risks	risk	NOUN
emaj-210	76	80	,	,	PUNCT
emaj-210	76	81	encryption	encryption	NOUN
emaj-210	76	82	of	of	ADP
emaj-210	76	83	data	datum	NOUN
emaj-210	76	84	,	,	PUNCT
emaj-210	76	85	data	datum	NOUN
emaj-210	76	86	analytics	analytic	NOUN
emaj-210	76	87	and	and	CCONJ
emaj-210	76	88	log	log	VERB
emaj-210	76	89	records	record	NOUN
emaj-210	76	90	,	,	PUNCT
emaj-210	76	91	as	as	ADV
emaj-210	76	92	well	well	ADV
emaj-210	76	93	as	as	ADP
emaj-210	76	94	auditing	auditing	NOUN
emaj-210	76	95	and	and	CCONJ
emaj-210	76	96	ethics	ethic	NOUN
emaj-210	76	97	relationship	relationship	NOUN
emaj-210	76	98	.	.	PUNCT
emaj-210	77	1	these	these	PRON
emaj-210	77	2	were	be	AUX
emaj-210	77	3	listed	list	VERB
emaj-210	77	4	as	as	ADP
emaj-210	77	5	contemporary	contemporary	ADJ
emaj-210	77	6	issues	issue	NOUN
emaj-210	77	7	related	relate	VERB
emaj-210	77	8	to	to	ADP
emaj-210	77	9	auditing	audit	VERB
emaj-210	77	10	.	.	PUNCT
emaj-210	78	1	plus	plus	CCONJ
emaj-210	78	2	,	,	PUNCT
emaj-210	78	3	it	it	PRON
emaj-210	78	4	was	be	AUX
emaj-210	78	5	mentioned	mention	VERB
emaj-210	78	6	that	that	SCONJ
emaj-210	78	7	cyber	cyber	NOUN
emaj-210	78	8	attacks	attack	NOUN
emaj-210	78	9	were	be	AUX
emaj-210	78	10	harming	harm	VERB
emaj-210	78	11	the	the	DET
emaj-210	78	12	corporations	corporation	NOUN
emaj-210	78	13	.	.	PUNCT
emaj-210	79	1	thus	thus	ADV
emaj-210	79	2	,	,	PUNCT
emaj-210	79	3	auditing	audit	VERB
emaj-210	79	4	techniques	technique	NOUN
emaj-210	79	5	to	to	PART
emaj-210	79	6	protect	protect	VERB
emaj-210	79	7	against	against	ADP
emaj-210	79	8	cyber	cyber	NOUN
emaj-210	79	9	attacks	attack	NOUN
emaj-210	79	10	were	be	AUX
emaj-210	79	11	presented	present	VERB
emaj-210	79	12	.	.	PUNCT
emaj-210	80	1	this	this	DET
emaj-210	80	2	study	study	NOUN
emaj-210	80	3	benefited	benefit	VERB
emaj-210	80	4	from	from	ADP
emaj-210	80	5	case	case	NOUN
emaj-210	80	6	analysis	analysis	NOUN
emaj-210	80	7	and	and	CCONJ
emaj-210	80	8	an	an	DET
emaj-210	80	9	interview	interview	NOUN
emaj-210	80	10	with	with	ADP
emaj-210	80	11	a	a	DET
emaj-210	80	12	retired	retire	VERB
emaj-210	80	13	it	it	PRON
emaj-210	80	14	professional	professional	ADJ
emaj-210	80	15	as	as	ADP
emaj-210	80	16	a	a	DET
emaj-210	80	17	bilateral	bilateral	ADJ
emaj-210	80	18	approach	approach	NOUN
emaj-210	80	19	for	for	ADP
emaj-210	80	20	data	datum	NOUN
emaj-210	80	21	and	and	CCONJ
emaj-210	80	22	methodology	methodology	NOUN
emaj-210	80	23	(	(	PUNCT
emaj-210	80	24	kızıl	kızıl	NOUN
emaj-210	80	25	and	and	CCONJ
emaj-210	80	26	doğan	doğan	NOUN
emaj-210	80	27	,	,	PUNCT
emaj-210	80	28	2017	2017	NUM
emaj-210	80	29	)	)	PUNCT
emaj-210	80	30	.	.	PUNCT
emaj-210	81	1	aslan	aslan	PROPN
emaj-210	81	2	,	,	PUNCT
emaj-210	81	3	kızıl	kızıl	PROPN
emaj-210	81	4	and	and	CCONJ
emaj-210	81	5	din	din	PROPN
emaj-210	81	6	’s	’s	PART
emaj-210	81	7	(	(	PUNCT
emaj-210	81	8	2017	2017	NUM
emaj-210	81	9	)	)	PUNCT
emaj-210	81	10	research	research	NOUN
emaj-210	81	11	titled	title	VERB
emaj-210	81	12	"	"	PUNCT
emaj-210	81	13	muhasebe	muhasebe	NOUN
emaj-210	81	14	hata	hata	NOUN
emaj-210	81	15	ve	ve	PROPN
emaj-210	81	16	hileleri	hileleri	PROPN
emaj-210	81	17	üzerinde	üzerinde	PROPN
emaj-210	81	18	etkili	etkili	PROPN
emaj-210	81	19	faktörlerin	faktörlerin	PROPN
emaj-210	81	20	muhasebe	muhasebe	NOUN
emaj-210	81	21	meslek	meslek	NOUN
emaj-210	81	22	etiği	etiği	PROPN
emaj-210	81	23	kapsamında	kapsamında	PROPN
emaj-210	81	24	analizi	analizi	PROPN
emaj-210	81	25	:	:	PUNCT
emaj-210	81	26	yalova	yalova	PROPN
emaj-210	81	27	örneği	örneği	PROPN
emaj-210	81	28	”	"	PUNCT
emaj-210	81	29	focused	focus	VERB
emaj-210	81	30	on	on	ADP
emaj-210	81	31	the	the	DET
emaj-210	81	32	difference	difference	NOUN
emaj-210	81	33	between	between	ADP
emaj-210	81	34	accounting	accounting	NOUN
emaj-210	81	35	errors	error	NOUN
emaj-210	81	36	and	and	CCONJ
emaj-210	81	37	fraud	fraud	NOUN
emaj-210	81	38	.	.	PUNCT
emaj-210	82	1	additionally	additionally	ADV
emaj-210	82	2	,	,	PUNCT
emaj-210	82	3	the	the	DET
emaj-210	82	4	negative	negative	ADJ
emaj-210	82	5	consequences	consequence	NOUN
emaj-210	82	6	of	of	ADP
emaj-210	82	7	accounting	accounting	NOUN
emaj-210	82	8	scandals	scandal	NOUN
emaj-210	82	9	in	in	ADP
emaj-210	82	10	the	the	DET
emaj-210	82	11	world	world	NOUN
emaj-210	82	12	and	and	CCONJ
emaj-210	82	13	turkey	turkey	NOUN
emaj-210	82	14	were	be	AUX
emaj-210	82	15	mentioned	mention	VERB
emaj-210	82	16	.	.	PUNCT
emaj-210	83	1	the	the	DET
emaj-210	83	2	research	research	NOUN
emaj-210	83	3	was	be	AUX
emaj-210	83	4	conducted	conduct	VERB
emaj-210	83	5	on	on	ADP
emaj-210	83	6	independent	independent	ADJ
emaj-210	83	7	accountants	accountant	NOUN
emaj-210	83	8	and	and	CCONJ
emaj-210	83	9	certified	certify	VERB
emaj-210	83	10	public	public	ADJ
emaj-210	83	11	accountants	accountant	NOUN
emaj-210	83	12	(	(	PUNCT
emaj-210	83	13	cpas	cpas	PROPN
emaj-210	83	14	)	)	PUNCT
emaj-210	83	15	residing	reside	VERB
emaj-210	83	16	in	in	ADP
emaj-210	83	17	yalova	yalova	PROPN
emaj-210	83	18	province	province	NOUN
emaj-210	83	19	by	by	ADP
emaj-210	83	20	using	use	VERB
emaj-210	83	21	the	the	DET
emaj-210	83	22	survey	survey	NOUN
emaj-210	83	23	methodology	methodology	NOUN
emaj-210	83	24	.	.	PUNCT
emaj-210	84	1	it	it	PRON
emaj-210	84	2	was	be	AUX
emaj-210	84	3	found	find	VERB
emaj-210	84	4	that	that	SCONJ
emaj-210	84	5	,	,	PUNCT
emaj-210	84	6	insufficient	insufficient	ADJ
emaj-210	84	7	audit	audit	NOUN
emaj-210	84	8	in	in	ADP
emaj-210	84	9	organizations	organization	NOUN
emaj-210	84	10	was	be	AUX
emaj-210	84	11	leading	lead	VERB
emaj-210	84	12	to	to	ADP
emaj-210	84	13	accounting	accounting	NOUN
emaj-210	84	14	errors	error	NOUN
emaj-210	84	15	and	and	CCONJ
emaj-210	84	16	fraud	fraud	NOUN
emaj-210	84	17	(	(	PUNCT
emaj-210	84	18	aslan	aslan	PROPN
emaj-210	84	19	,	,	PUNCT
emaj-210	84	20	kızıl	kızıl	PROPN
emaj-210	84	21	and	and	CCONJ
emaj-210	84	22	din	din	PROPN
emaj-210	84	23	,	,	PUNCT
emaj-210	84	24	2017	2017	NUM
emaj-210	84	25	)	)	PUNCT
emaj-210	84	26	.	.	PUNCT
emaj-210	85	1	adalı	adalı	PROPN
emaj-210	85	2	and	and	CCONJ
emaj-210	85	3	kızıl	kızıl	PROPN
emaj-210	85	4	’s	’s	PART
emaj-210	85	5	(	(	PUNCT
emaj-210	85	6	2017	2017	NUM
emaj-210	85	7	)	)	PUNCT
emaj-210	85	8	study	study	NOUN
emaj-210	85	9	titled	title	VERB
emaj-210	85	10	"	"	PUNCT
emaj-210	85	11	a	a	DET
emaj-210	85	12	research	research	NOUN
emaj-210	85	13	on	on	ADP
emaj-210	85	14	the	the	DET
emaj-210	85	15	responbility	responbility	NOUN
emaj-210	85	16	of	of	ADP
emaj-210	85	17	accounting	accounting	NOUN
emaj-210	85	18	professionals	professional	NOUN
emaj-210	85	19	to	to	PART
emaj-210	85	20	determine	determine	VERB
emaj-210	85	21	and	and	CCONJ
emaj-210	85	22	prevent	prevent	VERB
emaj-210	85	23	accounting	accounting	NOUN
emaj-210	85	24	errors	error	NOUN
emaj-210	85	25	and	and	CCONJ
emaj-210	85	26	frauds	fraud	NOUN
emaj-210	85	27	:	:	PUNCT
emaj-210	85	28	edirne	edirne	PROPN
emaj-210	85	29	sample	sample	PROPN
emaj-210	85	30	"	"	PUNCT
emaj-210	85	31	included	include	VERB
emaj-210	85	32	a	a	DET
emaj-210	85	33	questionnaire	questionnaire	NOUN
emaj-210	85	34	that	that	PRON
emaj-210	85	35	was	be	AUX
emaj-210	85	36	distributed	distribute	VERB
emaj-210	85	37	to	to	ADP
emaj-210	85	38	36	36	NUM
emaj-210	85	39	accounting	accounting	NOUN
emaj-210	85	40	professionals	professional	NOUN
emaj-210	85	41	residing	reside	VERB
emaj-210	85	42	in	in	ADP
emaj-210	85	43	edirne	edirne	PROPN
emaj-210	85	44	city	city	PROPN
emaj-210	85	45	of	of	ADP
emaj-210	85	46	turkey	turkey	PROPN
emaj-210	85	47	.	.	PUNCT
emaj-210	86	1	research	research	NOUN
emaj-210	86	2	data	datum	NOUN
emaj-210	86	3	were	be	AUX
emaj-210	86	4	analyzed	analyze	VERB
emaj-210	86	5	by	by	ADP
emaj-210	86	6	the	the	DET
emaj-210	86	7	spss	spss	PROPN
emaj-210	86	8	package	package	NOUN
emaj-210	86	9	program	program	NOUN
emaj-210	86	10	.	.	PUNCT
emaj-210	87	1	study	study	NOUN
emaj-210	87	2	revealed	reveal	VERB
emaj-210	87	3	several	several	ADJ
emaj-210	87	4	important	important	ADJ
emaj-210	87	5	results	result	NOUN
emaj-210	87	6	and	and	CCONJ
emaj-210	87	7	one	one	NUM
emaj-210	87	8	of	of	ADP
emaj-210	87	9	them	they	PRON
emaj-210	87	10	was	be	AUX
emaj-210	87	11	especially	especially	ADV
emaj-210	87	12	eye	eye	NOUN
emaj-210	87	13	-	-	PUNCT
emaj-210	87	14	catching	catch	VERB
emaj-210	87	15	.	.	PUNCT
emaj-210	88	1	most	most	ADV
emaj-210	88	2	significant	significant	ADJ
emaj-210	88	3	and	and	CCONJ
emaj-210	88	4	effective	effective	ADJ
emaj-210	88	5	tool	tool	NOUN
emaj-210	88	6	to	to	PART
emaj-210	88	7	prevent	prevent	VERB
emaj-210	88	8	errors	error	NOUN
emaj-210	88	9	and	and	CCONJ
emaj-210	88	10	fraud	fraud	NOUN
emaj-210	88	11	was	be	AUX
emaj-210	88	12	indicated	indicate	VERB
emaj-210	88	13	as	as	ADP
emaj-210	88	14	external	external	ADJ
emaj-210	88	15	audit	audit	NOUN
emaj-210	88	16	,	,	PUNCT
emaj-210	88	17	but	but	CCONJ
emaj-210	88	18	internal	internal	ADJ
emaj-210	88	19	audit	audit	NOUN
emaj-210	88	20	and	and	CCONJ
emaj-210	88	21	internal	internal	ADJ
emaj-210	88	22	control	control	NOUN
emaj-210	88	23	were	be	AUX
emaj-210	88	24	valued	value	VERB
emaj-210	88	25	as	as	ADV
emaj-210	88	26	well	well	ADV
emaj-210	88	27	by	by	ADP
emaj-210	88	28	the	the	DET
emaj-210	88	29	accounting	accounting	NOUN
emaj-210	88	30	professionals	professional	NOUN
emaj-210	88	31	(	(	PUNCT
emaj-210	88	32	adalı	adalı	PROPN
emaj-210	88	33	and	and	CCONJ
emaj-210	88	34	kızıl	kızıl	PROPN
emaj-210	88	35	,	,	PUNCT
emaj-210	88	36	2017	2017	NUM
emaj-210	88	37	)	)	PUNCT
emaj-210	88	38	.	.	PUNCT
emaj-210	89	1	in	in	ADP
emaj-210	89	2	fido	fido	PROPN
emaj-210	89	3	’s	’s	PART
emaj-210	89	4	study	study	NOUN
emaj-210	89	5	(	(	PUNCT
emaj-210	89	6	2016	2016	NUM
emaj-210	89	7	)	)	PUNCT
emaj-210	89	8	titled	title	VERB
emaj-210	89	9	“	"	PUNCT
emaj-210	89	10	finansal	finansal	PROPN
emaj-210	89	11	tablolarda	tablolarda	PROPN
emaj-210	89	12	hile	hile	PROPN
emaj-210	89	13	denetimi	denetimi	PROPN
emaj-210	89	14	ve	ve	AUX
emaj-210	89	15	hileyi	hileyi	VERB
emaj-210	89	16	önlemeye	önlemeye	NOUN
emaj-210	89	17	yönelik	yönelik	PROPN
emaj-210	89	18	denetim	denetim	PROPN
emaj-210	89	19	teknikleri	teknikleri	PROPN
emaj-210	89	20	:	:	PUNCT
emaj-210	89	21	türkiye	türkiye	PROPN
emaj-210	89	22	ve	ve	VERB
emaj-210	89	23	ab	ab	PROPN
emaj-210	89	24	uygulamalarının	uygulamalarının	PROPN
emaj-210	89	25	karşılaştırılması	karşılaştırılması	PROPN
emaj-210	89	26	”	"	PUNCT
emaj-210	89	27	,	,	PUNCT
emaj-210	89	28	the	the	DET
emaj-210	89	29	most	most	ADV
emaj-210	89	30	effective	effective	ADJ
emaj-210	89	31	techniques	technique	NOUN
emaj-210	89	32	and	and	CCONJ
emaj-210	89	33	methods	method	NOUN
emaj-210	89	34	were	be	AUX
emaj-210	89	35	examined	examine	VERB
emaj-210	89	36	both	both	CCONJ
emaj-210	89	37	in	in	ADP
emaj-210	89	38	the	the	DET
emaj-210	89	39	prevention	prevention	NOUN
emaj-210	89	40	of	of	ADP
emaj-210	89	41	errors	error	NOUN
emaj-210	89	42	and	and	CCONJ
emaj-210	89	43	in	in	ADP
emaj-210	89	44	the	the	DET
emaj-210	89	45	examination	examination	NOUN
emaj-210	89	46	of	of	ADP
emaj-210	89	47	fraud	fraud	NOUN
emaj-210	89	48	.	.	PUNCT
emaj-210	90	1	also	also	ADV
emaj-210	90	2	,	,	PUNCT
emaj-210	90	3	importance	importance	NOUN
emaj-210	90	4	of	of	ADP
emaj-210	90	5	auditing	auditing	NOUN
emaj-210	90	6	,	,	PUNCT
emaj-210	90	7	the	the	DET
emaj-210	90	8	concepts	concept	NOUN
emaj-210	90	9	of	of	ADP
emaj-210	90	10	fraud	fraud	NOUN
emaj-210	90	11	and	and	CCONJ
emaj-210	90	12	the	the	DET
emaj-210	90	13	most	most	ADV
emaj-210	90	14	appropriate	appropriate	ADJ
emaj-210	90	15	methods	method	NOUN
emaj-210	90	16	as	as	ADV
emaj-210	90	17	well	well	ADV
emaj-210	90	18	as	as	ADP
emaj-210	90	19	techniques	technique	NOUN
emaj-210	90	20	for	for	ADP
emaj-210	90	21	detecting	detect	VERB
emaj-210	90	22	fraud	fraud	NOUN
emaj-210	90	23	were	be	AUX
emaj-210	90	24	described	describe	VERB
emaj-210	90	25	.	.	PUNCT
emaj-210	91	1	according	accord	VERB
emaj-210	91	2	to	to	ADP
emaj-210	91	3	the	the	DET
emaj-210	91	4	research	research	NOUN
emaj-210	91	5	,	,	PUNCT
emaj-210	91	6	fraud	fraud	NOUN
emaj-210	91	7	is	be	AUX
emaj-210	91	8	one	one	NUM
emaj-210	91	9	of	of	ADP
emaj-210	91	10	the	the	DET
emaj-210	91	11	biggest	big	ADJ
emaj-210	91	12	problems	problem	NOUN
emaj-210	91	13	in	in	ADP
emaj-210	91	14	the	the	DET
emaj-210	91	15	face	face	NOUN
emaj-210	91	16	of	of	ADP
emaj-210	91	17	corporations	corporation	NOUN
emaj-210	91	18	which	which	PRON
emaj-210	91	19	prevent	prevent	VERB
emaj-210	91	20	them	they	PRON
emaj-210	91	21	to	to	PART
emaj-210	91	22	achieve	achieve	VERB
emaj-210	91	23	their	their	PRON
emaj-210	91	24	aims	aim	NOUN
emaj-210	91	25	.	.	PUNCT
emaj-210	92	1	thus	thus	ADV
emaj-210	92	2	,	,	PUNCT
emaj-210	92	3	it	it	PRON
emaj-210	92	4	is	be	AUX
emaj-210	92	5	essential	essential	ADJ
emaj-210	92	6	to	to	PART
emaj-210	92	7	minimize	minimize	VERB
emaj-210	92	8	errors	error	NOUN
emaj-210	92	9	occuring	occur	VERB
emaj-210	92	10	in	in	ADP
emaj-210	92	11	financial	financial	ADJ
emaj-210	92	12	statements	statement	NOUN
emaj-210	92	13	.	.	PUNCT
emaj-210	93	1	this	this	DET
emaj-210	93	2	case	case	NOUN
emaj-210	93	3	can	can	AUX
emaj-210	93	4	only	only	ADV
emaj-210	93	5	be	be	AUX
emaj-210	93	6	possible	possible	ADJ
emaj-210	93	7	by	by	ADP
emaj-210	93	8	creating	create	VERB
emaj-210	93	9	a	a	DET
emaj-210	93	10	suitable	suitable	ADJ
emaj-210	93	11	environment	environment	NOUN
emaj-210	93	12	and	and	CCONJ
emaj-210	93	13	shaping	shape	VERB
emaj-210	93	14	a	a	DET
emaj-210	93	15	corporate	corporate	ADJ
emaj-210	93	16	culture	culture	NOUN
emaj-210	93	17	against	against	ADP
emaj-210	93	18	fraud	fraud	NOUN
emaj-210	93	19	.	.	PUNCT
emaj-210	94	1	using	use	VERB
emaj-210	94	2	proactive	proactive	ADJ
emaj-210	94	3	methods	method	NOUN
emaj-210	94	4	,	,	PUNCT
emaj-210	94	5	following	follow	VERB
emaj-210	94	6	the	the	DET
emaj-210	94	7	laws	law	NOUN
emaj-210	94	8	and	and	CCONJ
emaj-210	94	9	regulations	regulation	NOUN
emaj-210	94	10	,	,	PUNCT
emaj-210	94	11	adopting	adopt	VERB
emaj-210	94	12	accountability	accountability	NOUN
emaj-210	94	13	,	,	PUNCT
emaj-210	94	14	setting	set	VERB
emaj-210	94	15	up	up	ADP
emaj-210	94	16	internal	internal	ADJ
emaj-210	94	17	control	control	NOUN
emaj-210	94	18	systems	system	NOUN
emaj-210	94	19	and	and	CCONJ
emaj-210	94	20	creating	create	VERB
emaj-210	94	21	a	a	DET
emaj-210	94	22	zero	zero	NUM
emaj-210	94	23	tolerance	tolerance	NOUN
emaj-210	94	24	corruption	corruption	NOUN
emaj-210	94	25	culture	culture	NOUN
emaj-210	94	26	are	be	AUX
emaj-210	94	27	all	all	ADV
emaj-210	94	28	important	important	ADJ
emaj-210	94	29	(	(	PUNCT
emaj-210	94	30	fido	fido	NOUN
emaj-210	94	31	,	,	PUNCT
emaj-210	94	32	2016	2016	NUM
emaj-210	94	33	)	)	PUNCT
emaj-210	94	34	.	.	PUNCT
emaj-210	95	1	kızıl	kızıl	PROPN
emaj-210	95	2	,	,	PUNCT
emaj-210	95	3	akman	akman	NOUN
emaj-210	95	4	and	and	CCONJ
emaj-210	95	5	korkmaz	korkmaz	NOUN
emaj-210	95	6	’s	’s	PART
emaj-210	95	7	research	research	NOUN
emaj-210	95	8	(	(	PUNCT
emaj-210	95	9	2015	2015	NUM
emaj-210	95	10	)	)	PUNCT
emaj-210	95	11	titled	title	VERB
emaj-210	95	12	"	"	PUNCT
emaj-210	95	13	marmara	marmara	PROPN
emaj-210	95	14	bölgesinde	bölgesinde	ADJ
emaj-210	95	15	muhasebe	muhasebe	NOUN
emaj-210	95	16	-	-	PUNCT
emaj-210	95	17	denetim	denetim	ADJ
emaj-210	95	18	mesleğinin	mesleğinin	PROPN
emaj-210	95	19	önemi	önemi	PROPN
emaj-210	95	20	üzerine	üzerine	PROPN
emaj-210	95	21	bir	bir	PROPN
emaj-210	95	22	araştırma	araştırma	PROPN
emaj-210	95	23	"	"	PUNCT
emaj-210	95	24	discussed	discuss	VERB
emaj-210	95	25	the	the	DET
emaj-210	95	26	importance	importance	NOUN
emaj-210	95	27	of	of	ADP
emaj-210	95	28	accounting	accounting	NOUN
emaj-210	95	29	and	and	CCONJ
emaj-210	95	30	auditing	auditing	NOUN
emaj-210	95	31	professions	profession	NOUN
emaj-210	95	32	in	in	ADP
emaj-210	95	33	marmara	marmara	PROPN
emaj-210	95	34	region	region	NOUN
emaj-210	95	35	of	of	ADP
emaj-210	95	36	turkey	turkey	NOUN
emaj-210	95	37	.	.	PUNCT
emaj-210	96	1	it	it	PRON
emaj-210	96	2	was	be	AUX
emaj-210	96	3	pointed	point	VERB
emaj-210	96	4	out	out	ADP
emaj-210	96	5	that	that	SCONJ
emaj-210	96	6	,	,	PUNCT
emaj-210	96	7	the	the	DET
emaj-210	96	8	significance	significance	NOUN
emaj-210	96	9	of	of	ADP
emaj-210	96	10	accounting	accounting	NOUN
emaj-210	96	11	and	and	CCONJ
emaj-210	96	12	auditing	auditing	NOUN
emaj-210	96	13	in	in	ADP
emaj-210	96	14	the	the	DET
emaj-210	96	15	world	world	NOUN
emaj-210	96	16	as	as	ADV
emaj-210	96	17	well	well	ADV
emaj-210	96	18	as	as	ADP
emaj-210	96	19	turkey	turkey	NOUN
emaj-210	96	20	was	be	AUX
emaj-210	96	21	now	now	ADV
emaj-210	96	22	more	more	ADV
emaj-210	96	23	evident	evident	ADJ
emaj-210	96	24	.	.	PUNCT
emaj-210	97	1	the	the	DET
emaj-210	97	2	reason	reason	NOUN
emaj-210	97	3	was	be	AUX
emaj-210	97	4	that	that	SCONJ
emaj-210	97	5	,	,	PUNCT
emaj-210	97	6	both	both	PRON
emaj-210	97	7	accounting	account	VERB
emaj-210	97	8	and	and	CCONJ
emaj-210	97	9	auditing	auditing	NOUN
emaj-210	97	10	were	be	AUX
emaj-210	97	11	providing	provide	VERB
emaj-210	97	12	several	several	ADJ
emaj-210	97	13	advantages	advantage	NOUN
emaj-210	97	14	to	to	ADP
emaj-210	97	15	a	a	DET
emaj-210	97	16	wide	wide	ADJ
emaj-210	97	17	range	range	NOUN
emaj-210	97	18	of	of	ADP
emaj-210	97	19	stakeholders	stakeholder	NOUN
emaj-210	97	20	.	.	PUNCT
emaj-210	98	1	private	private	ADJ
emaj-210	98	2	and	and	CCONJ
emaj-210	98	3	public	public	ADJ
emaj-210	98	4	sector	sector	NOUN
emaj-210	98	5	audit	audit	NOUN
emaj-210	98	6	practices	practice	NOUN
emaj-210	98	7	were	be	AUX
emaj-210	98	8	investigated	investigate	VERB
emaj-210	98	9	together	together	ADV
emaj-210	98	10	in	in	ADP
emaj-210	98	11	this	this	DET
emaj-210	98	12	study	study	NOUN
emaj-210	98	13	(	(	PUNCT
emaj-210	98	14	kızıl	kızıl	PROPN
emaj-210	98	15	,	,	PUNCT
emaj-210	98	16	akman	akman	NOUN
emaj-210	98	17	and	and	CCONJ
emaj-210	98	18	korkmaz	korkmaz	NOUN
emaj-210	98	19	,	,	PUNCT
emaj-210	98	20	2015	2015	NUM
emaj-210	98	21	)	)	PUNCT
emaj-210	98	22	.	.	PUNCT
emaj-210	99	1	demir	demir	PROPN
emaj-210	99	2	’s	’s	PART
emaj-210	99	3	study	study	NOUN
emaj-210	99	4	(	(	PUNCT
emaj-210	99	5	2014	2014	NUM
emaj-210	99	6	)	)	PUNCT
emaj-210	99	7	titled	title	VERB
emaj-210	99	8	“	"	PUNCT
emaj-210	99	9	benford	benford	PROPN
emaj-210	99	10	yasası	yasası	NOUN
emaj-210	99	11	ve	ve	AUX
emaj-210	99	12	hile	hile	VERB
emaj-210	99	13	denetiminde	denetiminde	ADJ
emaj-210	99	14	kullanılması	kullanılması	NOUN
emaj-210	99	15	”	"	PUNCT
emaj-210	99	16	,	,	PUNCT
emaj-210	99	17	investigated	investigate	VERB
emaj-210	99	18	the	the	DET
emaj-210	99	19	concept	concept	NOUN
emaj-210	99	20	and	and	CCONJ
emaj-210	99	21	elements	element	NOUN
emaj-210	99	22	of	of	ADP
emaj-210	99	23	audit	audit	NOUN
emaj-210	99	24	as	as	ADV
emaj-210	99	25	well	well	ADV
emaj-210	99	26	as	as	ADP
emaj-210	99	27	fraud	fraud	NOUN
emaj-210	99	28	.	.	PUNCT
emaj-210	100	1	furthermore	furthermore	ADV
emaj-210	100	2	,	,	PUNCT
emaj-210	100	3	the	the	DET
emaj-210	100	4	benford	benford	NOUN
emaj-210	100	5	’s	’s	PART
emaj-210	100	6	law	law	NOUN
emaj-210	100	7	as	as	ADP
emaj-210	100	8	one	one	NUM
emaj-210	100	9	of	of	ADP
emaj-210	100	10	the	the	DET
emaj-210	100	11	types	type	NOUN
emaj-210	100	12	of	of	ADP
emaj-210	100	13	controls	control	NOUN
emaj-210	100	14	that	that	PRON
emaj-210	100	15	can	can	AUX
emaj-210	100	16	avoid	avoid	VERB
emaj-210	100	17	fraud	fraud	NOUN
emaj-210	100	18	was	be	AUX
emaj-210	100	19	examined	examine	VERB
emaj-210	100	20	.	.	PUNCT
emaj-210	101	1	according	accord	VERB
emaj-210	101	2	to	to	ADP
emaj-210	101	3	the	the	DET
emaj-210	101	4	study	study	NOUN
emaj-210	101	5	,	,	PUNCT
emaj-210	101	6	businesses	business	NOUN
emaj-210	101	7	should	should	AUX
emaj-210	101	8	constitute	constitute	VERB
emaj-210	101	9	internal	internal	ADJ
emaj-210	101	10	control	control	NOUN
emaj-210	101	11	systems	system	NOUN
emaj-210	101	12	that	that	PRON
emaj-210	101	13	can	can	AUX
emaj-210	101	14	prevent	prevent	VERB
emaj-210	101	15	fraud	fraud	NOUN
emaj-210	101	16	and	and	CCONJ
emaj-210	101	17	create	create	VERB
emaj-210	101	18	communication	communication	NOUN
emaj-210	101	19	networks	network	NOUN
emaj-210	101	20	which	which	PRON
emaj-210	101	21	enable	enable	VERB
emaj-210	101	22	employees	employee	NOUN
emaj-210	101	23	to	to	PART
emaj-210	101	24	report	report	VERB
emaj-210	101	25	to	to	ADP
emaj-210	101	26	required	require	VERB
emaj-210	101	27	positions	position	NOUN
emaj-210	101	28	about	about	ADP
emaj-210	101	29	fraud	fraud	NOUN
emaj-210	101	30	incidents	incident	NOUN
emaj-210	101	31	when	when	SCONJ
emaj-210	101	32	they	they	PRON
emaj-210	101	33	suspect	suspect	VERB
emaj-210	101	34	.	.	PUNCT
emaj-210	102	1	also	also	ADV
emaj-210	102	2	,	,	PUNCT
emaj-210	102	3	fraud	fraud	NOUN
emaj-210	102	4	control	control	NOUN
emaj-210	102	5	units	unit	NOUN
emaj-210	102	6	should	should	AUX
emaj-210	102	7	be	be	AUX
emaj-210	102	8	created	create	VERB
emaj-210	102	9	to	to	PART
emaj-210	102	10	prevent	prevent	VERB
emaj-210	102	11	fraud	fraud	NOUN
emaj-210	102	12	and	and	CCONJ
emaj-210	102	13	errors	error	NOUN
emaj-210	102	14	.	.	PUNCT
emaj-210	103	1	moreover	moreover	ADV
emaj-210	103	2	,	,	PUNCT
emaj-210	103	3	firms	firm	NOUN
emaj-210	103	4	should	should	AUX
emaj-210	103	5	provide	provide	VERB
emaj-210	103	6	environments	environment	NOUN
emaj-210	103	7	where	where	SCONJ
emaj-210	103	8	these	these	DET
emaj-210	103	9	units	unit	NOUN
emaj-210	103	10	can	can	AUX
emaj-210	103	11	work	work	VERB
emaj-210	103	12	effectively	effectively	ADV
emaj-210	103	13	.	.	PUNCT
emaj-210	104	1	plus	plus	CCONJ
emaj-210	104	2	,	,	PUNCT
emaj-210	104	3	numerical	numerical	ADJ
emaj-210	104	4	analysis	analysis	NOUN
emaj-210	104	5	by	by	ADP
emaj-210	104	6	using	use	VERB
emaj-210	104	7	benford	benford	PROPN
emaj-210	104	8	’s	’s	PART
emaj-210	104	9	law	law	NOUN
emaj-210	104	10	is	be	AUX
emaj-210	104	11	a	a	DET
emaj-210	104	12	useful	useful	ADJ
emaj-210	104	13	tool	tool	NOUN
emaj-210	104	14	for	for	ADP
emaj-210	104	15	determining	determine	VERB
emaj-210	104	16	the	the	DET
emaj-210	104	17	probability	probability	NOUN
emaj-210	104	18	of	of	ADP
emaj-210	104	19	fraud	fraud	NOUN
emaj-210	104	20	because	because	SCONJ
emaj-210	104	21	of	of	ADP
emaj-210	104	22	its	its	PRON
emaj-210	104	23	detection	detection	NOUN
emaj-210	104	24	properties	property	NOUN
emaj-210	104	25	.	.	PUNCT
emaj-210	105	1	thus	thus	ADV
emaj-210	105	2	,	,	PUNCT
emaj-210	105	3	the	the	DET
emaj-210	105	4	use	use	NOUN
emaj-210	105	5	of	of	ADP
emaj-210	105	6	other	other	ADJ
emaj-210	105	7	auditing	auditing	NOUN
emaj-210	105	8	techniques	technique	NOUN
emaj-210	105	9	by	by	ADP
emaj-210	105	10	the	the	DET
emaj-210	105	11	auditor	auditor	NOUN
emaj-210	105	12	with	with	ADP
emaj-210	105	13	information	information	NOUN
emaj-210	105	14	obtained	obtain	VERB
emaj-210	105	15	using	use	VERB
emaj-210	105	16	benford	benford	PROPN
emaj-210	105	17	’s	’s	PART
emaj-210	105	18	law	law	NOUN
emaj-210	105	19	method	method	NOUN
emaj-210	105	20	will	will	AUX
emaj-210	105	21	help	help	VERB
emaj-210	105	22	to	to	PART
emaj-210	105	23	find	find	VERB
emaj-210	105	24	out	out	ADP
emaj-210	105	25	fraudulent	fraudulent	ADJ
emaj-210	105	26	transactions	transaction	NOUN
emaj-210	105	27	(	(	PUNCT
emaj-210	105	28	demir	demir	PROPN
emaj-210	105	29	,	,	PUNCT
emaj-210	105	30	2014	2014	NUM
emaj-210	105	31	)	)	PUNCT
emaj-210	105	32	.	.	PUNCT
emaj-210	106	1	kostova	kostova	PROPN
emaj-210	106	2	’s	’s	PART
emaj-210	106	3	study	study	NOUN
emaj-210	106	4	(	(	PUNCT
emaj-210	106	5	2013	2013	NUM
emaj-210	106	6	)	)	PUNCT
emaj-210	106	7	titled	title	VERB
emaj-210	106	8	“	"	PUNCT
emaj-210	106	9	audit	audit	NOUN
emaj-210	106	10	procedures	procedure	NOUN
emaj-210	106	11	for	for	ADP
emaj-210	106	12	disclosure	disclosure	NOUN
emaj-210	106	13	of	of	ADP
emaj-210	106	14	errors	error	NOUN
emaj-210	106	15	and	and	CCONJ
emaj-210	106	16	fraud	fraud	NOUN
emaj-210	106	17	in	in	ADP
emaj-210	106	18	financial	financial	ADJ
emaj-210	106	19	statements	statement	NOUN
emaj-210	106	20	of	of	ADP
emaj-210	106	21	bulgarian	bulgarian	ADJ
emaj-210	106	22	companies	company	NOUN
emaj-210	106	23	’’	’'	PUNCT
emaj-210	106	24	stated	state	VERB
emaj-210	106	25	the	the	DET
emaj-210	106	26	factors	factor	NOUN
emaj-210	106	27	that	that	PRON
emaj-210	106	28	confirm	confirm	VERB
emaj-210	106	29	the	the	DET
emaj-210	106	30	formation	formation	NOUN
emaj-210	106	31	of	of	ADP
emaj-210	106	32	frauds	fraud	NOUN
emaj-210	106	33	and	and	CCONJ
emaj-210	106	34	errors	error	NOUN
emaj-210	106	35	in	in	ADP
emaj-210	106	36	financial	financial	ADJ
emaj-210	106	37	stataements	stataement	NOUN
emaj-210	106	38	as	as	ADV
emaj-210	106	39	well	well	ADV
emaj-210	106	40	as	as	ADP
emaj-210	106	41	procedures	procedure	NOUN
emaj-210	106	42	applied	apply	VERB
emaj-210	106	43	in	in	ADP
emaj-210	106	44	audit	audit	NOUN
emaj-210	106	45	.	.	PUNCT
emaj-210	107	1	also	also	ADV
emaj-210	107	2	,	,	PUNCT
emaj-210	107	3	audit	audit	NOUN
emaj-210	107	4	techniques	technique	NOUN
emaj-210	107	5	are	be	AUX
emaj-210	107	6	defined	define	VERB
emaj-210	107	7	to	to	PART
emaj-210	107	8	detect	detect	VERB
emaj-210	107	9	fraud	fraud	NOUN
emaj-210	107	10	and	and	CCONJ
emaj-210	107	11	errors	error	NOUN
emaj-210	107	12	at	at	ADP
emaj-210	107	13	various	various	ADJ
emaj-210	107	14	audit	audit	NOUN
emaj-210	107	15	phases	phase	NOUN
emaj-210	107	16	.	.	PUNCT
emaj-210	108	1	based	base	VERB
emaj-210	108	2	on	on	ADP
emaj-210	108	3	this	this	DET
emaj-210	108	4	research	research	NOUN
emaj-210	108	5	,	,	PUNCT
emaj-210	108	6	the	the	DET
emaj-210	108	7	auditing	auditing	NOUN
emaj-210	108	8	profession	profession	NOUN
emaj-210	108	9	is	be	AUX
emaj-210	108	10	not	not	PART
emaj-210	108	11	solely	solely	ADV
emaj-210	108	12	a	a	DET
emaj-210	108	13	job	job	NOUN
emaj-210	108	14	of	of	ADP
emaj-210	108	15	meeting	meet	VERB
emaj-210	108	16	the	the	DET
emaj-210	108	17	demands	demand	NOUN
emaj-210	108	18	of	of	ADP
emaj-210	108	19	individual	individual	ADJ
emaj-210	108	20	clients	client	NOUN
emaj-210	108	21	or	or	CCONJ
emaj-210	108	22	employers	employer	NOUN
emaj-210	108	23	.	.	PUNCT
emaj-210	109	1	the	the	DET
emaj-210	109	2	auditor	auditor	NOUN
emaj-210	109	3	’s	’s	PART
emaj-210	109	4	role	role	NOUN
emaj-210	109	5	in	in	ADP
emaj-210	109	6	error	error	NOUN
emaj-210	109	7	and	and	CCONJ
emaj-210	109	8	fraud	fraud	NOUN
emaj-210	109	9	disclosure	disclosure	NOUN
emaj-210	109	10	is	be	AUX
emaj-210	109	11	not	not	PART
emaj-210	109	12	only	only	ADV
emaj-210	109	13	related	relate	VERB
emaj-210	109	14	to	to	ADP
emaj-210	109	15	compliance	compliance	NOUN
emaj-210	109	16	with	with	ADP
emaj-210	109	17	ethical	ethical	ADJ
emaj-210	109	18	principles	principle	NOUN
emaj-210	109	19	,	,	PUNCT
emaj-210	109	20	but	but	CCONJ
emaj-210	109	21	it	it	PRON
emaj-210	109	22	is	be	AUX
emaj-210	109	23	also	also	ADV
emaj-210	109	24	tied	tie	VERB
emaj-210	109	25	to	to	ADP
emaj-210	109	26	high	high	ADJ
emaj-210	109	27	professionalism	professionalism	NOUN
emaj-210	109	28	evinced	evince	VERB
emaj-210	109	29	in	in	ADP
emaj-210	109	30	response	response	NOUN
emaj-210	109	31	to	to	ADP
emaj-210	109	32	changes	change	NOUN
emaj-210	109	33	in	in	ADP
emaj-210	109	34	the	the	DET
emaj-210	109	35	economic	economic	ADJ
emaj-210	109	36	environment	environment	NOUN
emaj-210	109	37	that	that	PRON
emaj-210	109	38	entities	entity	NOUN
emaj-210	109	39	operate	operate	VERB
emaj-210	109	40	.	.	PUNCT
emaj-210	110	1	auditing	auditing	NOUN
emaj-210	110	2	procedures	procedure	NOUN
emaj-210	110	3	should	should	AUX
emaj-210	110	4	aim	aim	VERB
emaj-210	110	5	to	to	PART
emaj-210	110	6	identify	identify	VERB
emaj-210	110	7	misstatements	misstatement	NOUN
emaj-210	110	8	and	and	CCONJ
emaj-210	110	9	fraudulent	fraudulent	ADJ
emaj-210	110	10	factors	factor	NOUN
emaj-210	110	11	.	.	PUNCT
emaj-210	111	1	auditing	auditing	NOUN
emaj-210	111	2	procedures	procedure	NOUN
emaj-210	111	3	should	should	AUX
emaj-210	111	4	also	also	ADV
emaj-210	111	5	initiate	initiate	VERB
emaj-210	111	6	appropriate	appropriate	ADJ
emaj-210	111	7	actions	action	NOUN
emaj-210	111	8	to	to	PART
emaj-210	111	9	reduce	reduce	VERB
emaj-210	111	10	audit	audit	NOUN
emaj-210	111	11	risk	risk	NOUN
emaj-210	111	12	.	.	PUNCT
emaj-210	112	1	however	however	ADV
emaj-210	112	2	,	,	PUNCT
emaj-210	112	3	autitors	autitor	NOUN
emaj-210	112	4	should	should	AUX
emaj-210	112	5	apply	apply	VERB
emaj-210	112	6	the	the	DET
emaj-210	112	7	proper	proper	ADJ
emaj-210	112	8	techniques	technique	NOUN
emaj-210	112	9	to	to	PART
emaj-210	112	10	respond	respond	VERB
emaj-210	112	11	to	to	ADP
emaj-210	112	12	internal	internal	ADJ
emaj-210	112	13	and	and	CCONJ
emaj-210	112	14	external	external	ADJ
emaj-210	112	15	factors	factor	NOUN
emaj-210	112	16	creating	create	VERB
emaj-210	112	17	errors	error	NOUN
emaj-210	112	18	as	as	ADV
emaj-210	112	19	well	well	ADV
emaj-210	112	20	as	as	ADP
emaj-210	112	21	frauds	fraud	NOUN
emaj-210	112	22	(	(	PUNCT
emaj-210	112	23	kostova	kostova	X
emaj-210	112	24	,	,	PUNCT
emaj-210	112	25	2012	2012	NUM
emaj-210	112	26	)	)	PUNCT
emaj-210	112	27	.	.	PUNCT
emaj-210	113	1	kandemir	kandemir	PROPN
emaj-210	113	2	and	and	CCONJ
emaj-210	113	3	kandemir	kandemir	NOUN
emaj-210	113	4	’s	’s	PART
emaj-210	113	5	study	study	NOUN
emaj-210	113	6	(	(	PUNCT
emaj-210	113	7	2012	2012	NUM
emaj-210	113	8	)	)	PUNCT
emaj-210	113	9	titled	title	VERB
emaj-210	113	10	“	"	PUNCT
emaj-210	113	11	muhasebe	muhasebe	NOUN
emaj-210	113	12	hilelerinin	hilelerinin	NOUN
emaj-210	113	13	önlenmesi	önlenmesi	PROPN
emaj-210	113	14	ve	ve	VERB
emaj-210	113	15	ortaya	ortaya	PROPN
emaj-210	113	16	çıkarılmasında	çıkarılmasında	PROPN
emaj-210	113	17	kullanılan	kullanılan	PROPN
emaj-210	113	18	geleneksel	geleneksel	PROPN
emaj-210	113	19	araç	araç	PROPN
emaj-210	113	20	ve	ve	PROPN
emaj-210	113	21	yöntemler	yöntemler	NOUN
emaj-210	113	22	”	"	PUNCT
emaj-210	113	23	explained	explain	VERB
emaj-210	113	24	how	how	SCONJ
emaj-210	113	25	traditional	traditional	ADJ
emaj-210	113	26	tools	tool	NOUN
emaj-210	113	27	and	and	CCONJ
emaj-210	113	28	methods	method	NOUN
emaj-210	113	29	can	can	AUX
emaj-210	113	30	be	be	AUX
emaj-210	113	31	used	use	VERB
emaj-210	113	32	more	more	ADV
emaj-210	113	33	effectively	effectively	ADV
emaj-210	113	34	to	to	PART
emaj-210	113	35	prevent	prevent	VERB
emaj-210	113	36	and	and	CCONJ
emaj-210	113	37	detect	detect	VERB
emaj-210	113	38	accounting	accounting	NOUN
emaj-210	113	39	frauds	fraud	NOUN
emaj-210	113	40	.	.	PUNCT
emaj-210	114	1	in	in	ADP
emaj-210	114	2	line	line	NOUN
emaj-210	114	3	with	with	ADP
emaj-210	114	4	this	this	DET
emaj-210	114	5	study	study	NOUN
emaj-210	114	6	,	,	PUNCT
emaj-210	114	7	various	various	ADJ
emaj-210	114	8	problems	problem	NOUN
emaj-210	114	9	specific	specific	ADJ
emaj-210	114	10	to	to	ADP
emaj-210	114	11	the	the	DET
emaj-210	114	12	accounting	accounting	NOUN
emaj-210	114	13	-	-	PUNCT
emaj-210	114	14	audit	audit	NOUN
emaj-210	114	15	sector	sector	NOUN
emaj-210	114	16	exist	exist	VERB
emaj-210	114	17	,	,	PUNCT
emaj-210	114	18	volume	volume	NOUN
emaj-210	114	19	10	10	NUM
emaj-210	114	20	no	no	DET
emaj-210	114	21	1	1	NUM
emaj-210	114	22	(	(	PUNCT
emaj-210	114	23	2020	2020	NUM
emaj-210	114	24	)	)	PUNCT
emaj-210	114	25	|	|	ADV
emaj-210	114	26	issn	issn	VERB
emaj-210	114	27	2158	2158	NUM
emaj-210	114	28	-	-	SYM
emaj-210	114	29	8708	8708	NUM
emaj-210	114	30	(	(	PUNCT
emaj-210	114	31	online	online	NOUN
emaj-210	114	32	)	)	PUNCT
emaj-210	114	33	|	|	ADV
emaj-210	114	34	doi	doi	X
emaj-210	114	35	10.5195	10.5195	NUM
emaj-210	114	36	/	/	SYM
emaj-210	114	37	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	114	38	|	|	ADV
emaj-210	114	39	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-210	114	40	vedat	vedat	NOUN
emaj-210	114	41	akman	akman	NOUN
emaj-210	114	42	,	,	PUNCT
emaj-210	114	43	berkan	berkan	ADJ
emaj-210	114	44	acar	acar	NOUN
emaj-210	114	45	,	,	PUNCT
emaj-210	114	46	cevdet	cevdet	NOUN
emaj-210	114	47	kızıl	kızıl	NOUN
emaj-210	114	48	emerging	emerge	VERB
emaj-210	114	49	markets	market	NOUN
emaj-210	114	50	journal	journal	NOUN
emaj-210	114	51	|	|	ADV
emaj-210	114	52	p	p	NOUN
emaj-210	114	53	a	a	DET
emaj-210	114	54	g	g	NOUN
emaj-210	114	55	e	e	X
emaj-210	114	56	|63	|63	NOUN
emaj-210	114	57	which	which	PRON
emaj-210	114	58	limit	limit	VERB
emaj-210	114	59	the	the	DET
emaj-210	114	60	effective	effective	ADJ
emaj-210	114	61	functioning	functioning	NOUN
emaj-210	114	62	of	of	ADP
emaj-210	114	63	such	such	ADJ
emaj-210	114	64	mechanisms	mechanism	NOUN
emaj-210	114	65	.	.	PUNCT
emaj-210	115	1	both	both	DET
emaj-210	115	2	factors	factor	NOUN
emaj-210	115	3	require	require	VERB
emaj-210	115	4	the	the	DET
emaj-210	115	5	continuous	continuous	ADJ
emaj-210	115	6	development	development	NOUN
emaj-210	115	7	and	and	CCONJ
emaj-210	115	8	update	update	NOUN
emaj-210	115	9	of	of	ADP
emaj-210	115	10	traditional	traditional	ADJ
emaj-210	115	11	mechanisms	mechanism	NOUN
emaj-210	115	12	.	.	PUNCT
emaj-210	116	1	in	in	ADP
emaj-210	116	2	view	view	NOUN
emaj-210	116	3	of	of	ADP
emaj-210	116	4	the	the	DET
emaj-210	116	5	inability	inability	NOUN
emaj-210	116	6	of	of	ADP
emaj-210	116	7	independent	independent	ADJ
emaj-210	116	8	auditors	auditor	NOUN
emaj-210	116	9	to	to	PART
emaj-210	116	10	reveal	reveal	VERB
emaj-210	116	11	errors	error	NOUN
emaj-210	116	12	and	and	CCONJ
emaj-210	116	13	fraud	fraud	NOUN
emaj-210	116	14	with	with	ADP
emaj-210	116	15	traditional	traditional	ADJ
emaj-210	116	16	tools	tool	NOUN
emaj-210	116	17	,	,	PUNCT
emaj-210	116	18	it	it	PRON
emaj-210	116	19	is	be	AUX
emaj-210	116	20	clearly	clearly	ADV
emaj-210	116	21	observed	observe	VERB
emaj-210	116	22	that	that	SCONJ
emaj-210	116	23	proper	proper	ADJ
emaj-210	116	24	coordination	coordination	NOUN
emaj-210	116	25	and	and	CCONJ
emaj-210	116	26	teamwork	teamwork	NOUN
emaj-210	116	27	among	among	ADP
emaj-210	116	28	the	the	DET
emaj-210	116	29	professionals	professional	NOUN
emaj-210	116	30	for	for	ADP
emaj-210	116	31	the	the	DET
emaj-210	116	32	discovery	discovery	NOUN
emaj-210	116	33	of	of	ADP
emaj-210	116	34	errors	error	NOUN
emaj-210	116	35	and	and	CCONJ
emaj-210	116	36	frauds	fraud	NOUN
emaj-210	116	37	are	be	AUX
emaj-210	116	38	a	a	DET
emaj-210	116	39	must	must	NOUN
emaj-210	116	40	.	.	PUNCT
emaj-210	117	1	these	these	DET
emaj-210	117	2	professionals	professional	NOUN
emaj-210	117	3	should	should	AUX
emaj-210	117	4	not	not	PART
emaj-210	117	5	work	work	VERB
emaj-210	117	6	as	as	ADP
emaj-210	117	7	competitors	competitor	NOUN
emaj-210	117	8	against	against	ADP
emaj-210	117	9	each	each	DET
emaj-210	117	10	other	other	ADJ
emaj-210	117	11	.	.	PUNCT
emaj-210	118	1	they	they	PRON
emaj-210	118	2	should	should	AUX
emaj-210	118	3	complement	complement	VERB
emaj-210	118	4	each	each	DET
emaj-210	118	5	other	other	ADJ
emaj-210	118	6	for	for	ADP
emaj-210	118	7	the	the	DET
emaj-210	118	8	prevention	prevention	NOUN
emaj-210	118	9	and	and	CCONJ
emaj-210	118	10	detection	detection	NOUN
emaj-210	118	11	of	of	ADP
emaj-210	118	12	frauds	fraud	NOUN
emaj-210	118	13	(	(	PUNCT
emaj-210	118	14	kandemir	kandemir	NOUN
emaj-210	118	15	and	and	CCONJ
emaj-210	118	16	kandemir	kandemir	NOUN
emaj-210	118	17	,	,	PUNCT
emaj-210	118	18	2012	2012	NUM
emaj-210	118	19	)	)	PUNCT
emaj-210	118	20	.	.	PUNCT
emaj-210	119	1	concerning	concern	VERB
emaj-210	119	2	oyinlola	oyinlola	PROPN
emaj-210	119	3	’s	’s	PART
emaj-210	119	4	research	research	NOUN
emaj-210	119	5	(	(	PUNCT
emaj-210	119	6	2010	2010	NUM
emaj-210	119	7	)	)	PUNCT
emaj-210	119	8	titled	title	VERB
emaj-210	119	9	“	"	PUNCT
emaj-210	119	10	the	the	DET
emaj-210	119	11	role	role	NOUN
emaj-210	119	12	of	of	ADP
emaj-210	119	13	auditors	auditor	NOUN
emaj-210	119	14	in	in	ADP
emaj-210	119	15	fraud	fraud	NOUN
emaj-210	119	16	detection	detection	NOUN
emaj-210	119	17	,	,	PUNCT
emaj-210	119	18	prevention	prevention	NOUN
emaj-210	119	19	and	and	CCONJ
emaj-210	119	20	reporting	reporting	NOUN
emaj-210	119	21	in	in	ADP
emaj-210	119	22	nigeria	nigeria	PROPN
emaj-210	119	23	”	"	PUNCT
emaj-210	119	24	,	,	PUNCT
emaj-210	119	25	the	the	DET
emaj-210	119	26	role	role	NOUN
emaj-210	119	27	of	of	ADP
emaj-210	119	28	auditors	auditor	NOUN
emaj-210	119	29	is	be	AUX
emaj-210	119	30	examined	examine	VERB
emaj-210	119	31	in	in	ADP
emaj-210	119	32	fraud	fraud	NOUN
emaj-210	119	33	detection	detection	NOUN
emaj-210	119	34	,	,	PUNCT
emaj-210	119	35	prevention	prevention	NOUN
emaj-210	119	36	and	and	CCONJ
emaj-210	119	37	reporting	reporting	NOUN
emaj-210	119	38	.	.	PUNCT
emaj-210	120	1	also	also	ADV
emaj-210	120	2	,	,	PUNCT
emaj-210	120	3	extent	extent	NOUN
emaj-210	120	4	of	of	ADP
emaj-210	120	5	the	the	DET
emaj-210	120	6	related	related	ADJ
emaj-210	120	7	auditing	auditing	NOUN
emaj-210	120	8	procedures	procedure	NOUN
emaj-210	120	9	is	be	AUX
emaj-210	120	10	investigated	investigate	VERB
emaj-210	120	11	.	.	PUNCT
emaj-210	121	1	based	base	VERB
emaj-210	121	2	on	on	ADP
emaj-210	121	3	this	this	DET
emaj-210	121	4	study	study	NOUN
emaj-210	121	5	,	,	PUNCT
emaj-210	121	6	there	there	PRON
emaj-210	121	7	is	be	VERB
emaj-210	121	8	a	a	DET
emaj-210	121	9	great	great	ADJ
emaj-210	121	10	expectation	expectation	NOUN
emaj-210	121	11	towards	towards	ADP
emaj-210	121	12	auditors	auditor	NOUN
emaj-210	121	13	’	’	PART
emaj-210	121	14	duties	duty	NOUN
emaj-210	121	15	on	on	ADP
emaj-210	121	16	fraud	fraud	NOUN
emaj-210	121	17	prevention	prevention	NOUN
emaj-210	121	18	and	and	CCONJ
emaj-210	121	19	detection	detection	NOUN
emaj-210	121	20	.	.	PUNCT
emaj-210	122	1	the	the	DET
emaj-210	122	2	perception	perception	NOUN
emaj-210	122	3	is	be	AUX
emaj-210	122	4	in	in	ADP
emaj-210	122	5	contrast	contrast	NOUN
emaj-210	122	6	to	to	ADP
emaj-210	122	7	the	the	DET
emaj-210	122	8	primary	primary	ADJ
emaj-210	122	9	purpose	purpose	NOUN
emaj-210	122	10	of	of	ADP
emaj-210	122	11	audit	audit	NOUN
emaj-210	122	12	as	as	SCONJ
emaj-210	122	13	projected	project	VERB
emaj-210	122	14	in	in	ADP
emaj-210	122	15	intenational	intenational	ADJ
emaj-210	122	16	standard	standard	NOUN
emaj-210	122	17	on	on	ADP
emaj-210	122	18	auditing	auditing	NOUN
emaj-210	122	19	(	(	PUNCT
emaj-210	122	20	isa	isa	PROPN
emaj-210	122	21	)	)	PUNCT
emaj-210	122	22	200	200	NUM
emaj-210	122	23	,	,	PUNCT
emaj-210	122	24	which	which	PRON
emaj-210	122	25	only	only	ADV
emaj-210	122	26	requires	require	VERB
emaj-210	122	27	inspectors	inspector	NOUN
emaj-210	122	28	’	’	PART
emaj-210	122	29	comments	comment	NOUN
emaj-210	122	30	on	on	ADP
emaj-210	122	31	the	the	DET
emaj-210	122	32	financial	financial	ADJ
emaj-210	122	33	statement	statement	NOUN
emaj-210	122	34	,	,	PUNCT
emaj-210	122	35	but	but	CCONJ
emaj-210	122	36	not	not	PART
emaj-210	122	37	the	the	DET
emaj-210	122	38	company	company	NOUN
emaj-210	122	39	’s	’s	PART
emaj-210	122	40	fraud	fraud	NOUN
emaj-210	122	41	prevention	prevention	PROPN
emaj-210	122	42	and	and	CCONJ
emaj-210	122	43	detection	detection	NOUN
emaj-210	122	44	efforts	effort	NOUN
emaj-210	122	45	(	(	PUNCT
emaj-210	122	46	oyinlola	oyinlola	PROPN
emaj-210	122	47	,	,	PUNCT
emaj-210	122	48	2010	2010	NUM
emaj-210	122	49	)	)	PUNCT
emaj-210	122	50	.	.	PUNCT
emaj-210	123	1	in	in	ADP
emaj-210	123	2	regards	regard	NOUN
emaj-210	123	3	to	to	ADP
emaj-210	123	4	kandemir	kandemir	VERB
emaj-210	123	5	’s	’s	PART
emaj-210	123	6	paper	paper	NOUN
emaj-210	123	7	(	(	PUNCT
emaj-210	123	8	2010	2010	NUM
emaj-210	123	9	)	)	PUNCT
emaj-210	123	10	titled	title	VERB
emaj-210	123	11	“	"	PUNCT
emaj-210	123	12	muhasebe	muhasebe	NOUN
emaj-210	123	13	hilelerinin	hilelerinin	NOUN
emaj-210	123	14	ortaya	ortaya	NOUN
emaj-210	123	15	çıkarılmasında	çıkarılmasında	ADV
emaj-210	123	16	ve	ve	VERB
emaj-210	123	17	önlenmesinde	önlenmesinde	PROPN
emaj-210	123	18	bağımsız	bağımsız	PROPN
emaj-210	123	19	denetimin	denetimin	PROPN
emaj-210	123	20	rolü	rolü	PROPN
emaj-210	123	21	ve	ve	AUX
emaj-210	123	22	bağımsız	bağımsız	NOUN
emaj-210	123	23	denetçinin	denetçinin	ADJ
emaj-210	123	24	sorumluluğu	sorumluluğu	NOUN
emaj-210	123	25	”	"	PUNCT
emaj-210	123	26	,	,	PUNCT
emaj-210	123	27	research	research	NOUN
emaj-210	123	28	was	be	AUX
emaj-210	123	29	conducted	conduct	VERB
emaj-210	123	30	to	to	PART
emaj-210	123	31	determine	determine	VERB
emaj-210	123	32	whether	whether	SCONJ
emaj-210	123	33	independent	independent	ADJ
emaj-210	123	34	auditors	auditor	NOUN
emaj-210	123	35	are	be	AUX
emaj-210	123	36	involved	involve	VERB
emaj-210	123	37	in	in	ADP
emaj-210	123	38	the	the	DET
emaj-210	123	39	discovery	discovery	NOUN
emaj-210	123	40	and	and	CCONJ
emaj-210	123	41	prevention	prevention	NOUN
emaj-210	123	42	of	of	ADP
emaj-210	123	43	accounting	accounting	NOUN
emaj-210	123	44	frauds	fraud	NOUN
emaj-210	123	45	within	within	ADP
emaj-210	123	46	the	the	DET
emaj-210	123	47	framework	framework	NOUN
emaj-210	123	48	of	of	ADP
emaj-210	123	49	individual	individual	ADJ
emaj-210	123	50	liabilities	liability	NOUN
emaj-210	123	51	or	or	CCONJ
emaj-210	123	52	joint	joint	ADJ
emaj-210	123	53	liability	liability	NOUN
emaj-210	123	54	.	.	PUNCT
emaj-210	124	1	also	also	ADV
emaj-210	124	2	,	,	PUNCT
emaj-210	124	3	this	this	DET
emaj-210	124	4	study	study	NOUN
emaj-210	124	5	tried	try	VERB
emaj-210	124	6	to	to	PART
emaj-210	124	7	reveal	reveal	VERB
emaj-210	124	8	which	which	DET
emaj-210	124	9	institutions	institution	NOUN
emaj-210	124	10	were	be	AUX
emaj-210	124	11	responsible	responsible	ADJ
emaj-210	124	12	for	for	ADP
emaj-210	124	13	accounting	accounting	NOUN
emaj-210	124	14	scandals	scandal	NOUN
emaj-210	124	15	,	,	PUNCT
emaj-210	124	16	and	and	CCONJ
emaj-210	124	17	how	how	SCONJ
emaj-210	124	18	they	they	PRON
emaj-210	124	19	appreciated	appreciate	VERB
emaj-210	124	20	their	their	PRON
emaj-210	124	21	share	share	NOUN
emaj-210	124	22	of	of	ADP
emaj-210	124	23	responsibility	responsibility	NOUN
emaj-210	124	24	.	.	PUNCT
emaj-210	125	1	according	accord	VERB
emaj-210	125	2	to	to	ADP
emaj-210	125	3	the	the	DET
emaj-210	125	4	author	author	NOUN
emaj-210	125	5	,	,	PUNCT
emaj-210	125	6	the	the	DET
emaj-210	125	7	contribution	contribution	NOUN
emaj-210	125	8	of	of	ADP
emaj-210	125	9	all	all	DET
emaj-210	125	10	components	component	NOUN
emaj-210	125	11	in	in	ADP
emaj-210	125	12	the	the	DET
emaj-210	125	13	control	control	NOUN
emaj-210	125	14	environment	environment	NOUN
emaj-210	125	15	and	and	CCONJ
emaj-210	125	16	financial	financial	ADJ
emaj-210	125	17	reporting	reporting	NOUN
emaj-210	125	18	process	process	NOUN
emaj-210	125	19	as	as	ADV
emaj-210	125	20	well	well	ADV
emaj-210	125	21	as	as	ADP
emaj-210	125	22	the	the	DET
emaj-210	125	23	ability	ability	NOUN
emaj-210	125	24	of	of	ADP
emaj-210	125	25	independent	independent	ADJ
emaj-210	125	26	audit	audit	NOUN
emaj-210	125	27	firms	firm	NOUN
emaj-210	125	28	to	to	PART
emaj-210	125	29	increase	increase	VERB
emaj-210	125	30	the	the	DET
emaj-210	125	31	success	success	NOUN
emaj-210	125	32	and	and	CCONJ
emaj-210	125	33	efficiency	efficiency	NOUN
emaj-210	125	34	level	level	NOUN
emaj-210	125	35	are	be	AUX
emaj-210	125	36	significant	significant	ADJ
emaj-210	125	37	(	(	PUNCT
emaj-210	125	38	kandemir	kandemir	NOUN
emaj-210	125	39	,	,	PUNCT
emaj-210	125	40	2010	2010	NUM
emaj-210	125	41	)	)	PUNCT
emaj-210	125	42	.	.	PUNCT
emaj-210	126	1	ata	ata	PROPN
emaj-210	126	2	,	,	PUNCT
emaj-210	126	3	uğurlu	uğurlu	ADJ
emaj-210	126	4	and	and	CCONJ
emaj-210	126	5	altun	altun	NOUN
emaj-210	126	6	’s	’s	PART
emaj-210	126	7	article	article	NOUN
emaj-210	126	8	(	(	PUNCT
emaj-210	126	9	2009	2009	NUM
emaj-210	126	10	)	)	PUNCT
emaj-210	126	11	titled	title	VERB
emaj-210	126	12	“	"	PUNCT
emaj-210	126	13	finansal	finansal	PROPN
emaj-210	126	14	tablo	tablo	PROPN
emaj-210	126	15	hilelerinin	hilelerinin	PROPN
emaj-210	126	16	önlenmesinde	önlenmesinde	PROPN
emaj-210	126	17	denetçi	denetçi	ADJ
emaj-210	126	18	algılamaları	algılamaları	NOUN
emaj-210	126	19	”	"	PUNCT
emaj-210	126	20	investigated	investigate	VERB
emaj-210	126	21	the	the	DET
emaj-210	126	22	potential	potential	ADJ
emaj-210	126	23	impact	impact	NOUN
emaj-210	126	24	of	of	ADP
emaj-210	126	25	auditors	auditor	NOUN
emaj-210	126	26	'	'	PART
emaj-210	126	27	demographics	demographic	NOUN
emaj-210	126	28	on	on	ADP
emaj-210	126	29	fraud	fraud	NOUN
emaj-210	126	30	risk	risk	NOUN
emaj-210	126	31	indicators	indicator	NOUN
emaj-210	126	32	.	.	PUNCT
emaj-210	127	1	research	research	NOUN
emaj-210	127	2	also	also	ADV
emaj-210	127	3	tried	try	VERB
emaj-210	127	4	to	to	PART
emaj-210	127	5	identify	identify	VERB
emaj-210	127	6	the	the	DET
emaj-210	127	7	most	most	ADV
emaj-210	127	8	significant	significant	ADJ
emaj-210	127	9	fraud	fraud	NOUN
emaj-210	127	10	risk	risk	NOUN
emaj-210	127	11	indicators	indicator	NOUN
emaj-210	127	12	for	for	ADP
emaj-210	127	13	audit	audit	NOUN
emaj-210	127	14	sample	sample	NOUN
emaj-210	127	15	groups	group	NOUN
emaj-210	127	16	.	.	PUNCT
emaj-210	128	1	additionally	additionally	ADV
emaj-210	128	2	,	,	PUNCT
emaj-210	128	3	auditor	auditor	NOUN
emaj-210	128	4	perceptions	perception	NOUN
emaj-210	128	5	of	of	ADP
emaj-210	128	6	risk	risk	NOUN
emaj-210	128	7	factors	factor	NOUN
emaj-210	128	8	were	be	AUX
emaj-210	128	9	compared	compare	VERB
emaj-210	128	10	that	that	PRON
emaj-210	128	11	could	could	AUX
emaj-210	128	12	assist	assist	VERB
emaj-210	128	13	auditors	auditor	NOUN
emaj-210	128	14	in	in	ADP
emaj-210	128	15	the	the	DET
emaj-210	128	16	prevention	prevention	NOUN
emaj-210	128	17	of	of	ADP
emaj-210	128	18	fraudulent	fraudulent	ADJ
emaj-210	128	19	financial	financial	ADJ
emaj-210	128	20	statements	statement	NOUN
emaj-210	128	21	,	,	PUNCT
emaj-210	128	22	taking	take	VERB
emaj-210	128	23	into	into	ADP
emaj-210	128	24	account	account	NOUN
emaj-210	128	25	the	the	DET
emaj-210	128	26	auditors	auditor	NOUN
emaj-210	128	27	'	'	PART
emaj-210	128	28	sociodemographic	sociodemographic	ADJ
emaj-210	128	29	characteristics	characteristic	NOUN
emaj-210	128	30	.	.	PUNCT
emaj-210	129	1	based	base	VERB
emaj-210	129	2	on	on	ADP
emaj-210	129	3	the	the	DET
emaj-210	129	4	analysis	analysis	NOUN
emaj-210	129	5	of	of	ADP
emaj-210	129	6	authors	author	NOUN
emaj-210	129	7	,	,	PUNCT
emaj-210	129	8	pressure	pressure	NOUN
emaj-210	129	9	factor	factor	NOUN
emaj-210	129	10	of	of	ADP
emaj-210	129	11	management	management	NOUN
emaj-210	129	12	had	have	AUX
emaj-210	129	13	emerged	emerge	VERB
emaj-210	129	14	as	as	ADP
emaj-210	129	15	the	the	DET
emaj-210	129	16	most	most	ADV
emaj-210	129	17	effective	effective	ADJ
emaj-210	129	18	factor	factor	NOUN
emaj-210	129	19	for	for	ADP
emaj-210	129	20	both	both	DET
emaj-210	129	21	sample	sample	NOUN
emaj-210	129	22	groups	group	NOUN
emaj-210	129	23	.	.	PUNCT
emaj-210	130	1	this	this	DET
emaj-210	130	2	result	result	NOUN
emaj-210	130	3	reveals	reveal	VERB
emaj-210	130	4	the	the	DET
emaj-210	130	5	importance	importance	NOUN
emaj-210	130	6	of	of	ADP
emaj-210	130	7	relationship	relationship	NOUN
emaj-210	130	8	between	between	ADP
emaj-210	130	9	board	board	NOUN
emaj-210	130	10	of	of	ADP
emaj-210	130	11	directors	director	NOUN
emaj-210	130	12	and	and	CCONJ
emaj-210	130	13	the	the	DET
emaj-210	130	14	audit	audit	NOUN
emaj-210	130	15	committee	committee	NOUN
emaj-210	130	16	.	.	PUNCT
emaj-210	131	1	also	also	ADV
emaj-210	131	2	,	,	PUNCT
emaj-210	131	3	the	the	DET
emaj-210	131	4	factor	factor	NOUN
emaj-210	131	5	of	of	ADP
emaj-210	131	6	management	management	NOUN
emaj-210	131	7	's	's	PART
emaj-210	131	8	inability	inability	NOUN
emaj-210	131	9	to	to	PART
emaj-210	131	10	demonstrate	demonstrate	VERB
emaj-210	131	11	the	the	DET
emaj-210	131	12	correct	correct	ADJ
emaj-210	131	13	approach	approach	NOUN
emaj-210	131	14	to	to	ADP
emaj-210	131	15	internal	internal	ADJ
emaj-210	131	16	controls	control	NOUN
emaj-210	131	17	is	be	AUX
emaj-210	131	18	shown	show	VERB
emaj-210	131	19	up	up	ADP
emaj-210	131	20	as	as	ADP
emaj-210	131	21	one	one	NUM
emaj-210	131	22	of	of	ADP
emaj-210	131	23	the	the	DET
emaj-210	131	24	most	most	ADV
emaj-210	131	25	significant	significant	ADJ
emaj-210	131	26	fraud	fraud	NOUN
emaj-210	131	27	risk	risk	NOUN
emaj-210	131	28	indicators	indicator	NOUN
emaj-210	131	29	based	base	VERB
emaj-210	131	30	on	on	ADP
emaj-210	131	31	first	first	ADJ
emaj-210	131	32	sample	sample	NOUN
emaj-210	131	33	group	group	NOUN
emaj-210	131	34	.	.	PUNCT
emaj-210	132	1	also	also	ADV
emaj-210	132	2	,	,	PUNCT
emaj-210	132	3	the	the	DET
emaj-210	132	4	factor	factor	NOUN
emaj-210	132	5	of	of	ADP
emaj-210	132	6	difficulties	difficulty	NOUN
emaj-210	132	7	in	in	ADP
emaj-210	132	8	implementing	implement	VERB
emaj-210	132	9	organizational	organizational	ADJ
emaj-210	132	10	control	control	NOUN
emaj-210	132	11	was	be	AUX
emaj-210	132	12	perceived	perceive	VERB
emaj-210	132	13	as	as	ADP
emaj-210	132	14	one	one	NUM
emaj-210	132	15	of	of	ADP
emaj-210	132	16	the	the	DET
emaj-210	132	17	most	most	ADV
emaj-210	132	18	important	important	ADJ
emaj-210	132	19	risk	risk	NOUN
emaj-210	132	20	indicators	indicator	NOUN
emaj-210	132	21	(	(	PUNCT
emaj-210	132	22	ata	ata	INTJ
emaj-210	132	23	,	,	PUNCT
emaj-210	132	24	uğurlu	uğurlu	ADJ
emaj-210	132	25	and	and	CCONJ
emaj-210	132	26	altun	altun	NOUN
emaj-210	132	27	,	,	PUNCT
emaj-210	132	28	2009	2009	NUM
emaj-210	132	29	)	)	PUNCT
emaj-210	132	30	.	.	PUNCT
emaj-210	133	1	erol	erol	PROPN
emaj-210	133	2	’s	’s	PART
emaj-210	133	3	manuscript	manuscript	PROPN
emaj-210	133	4	(	(	PUNCT
emaj-210	133	5	2008	2008	NUM
emaj-210	133	6	)	)	PUNCT
emaj-210	133	7	titled	title	VERB
emaj-210	133	8	“	"	PUNCT
emaj-210	133	9	i̇şletmelerde	i̇şletmelerde	ADJ
emaj-210	133	10	yaşanan	yaşanan	ADV
emaj-210	133	11	yolsuzluklara	yolsuzluklara	ADJ
emaj-210	133	12	(	(	PUNCT
emaj-210	133	13	hata	hata	NOUN
emaj-210	133	14	ve	ve	VERB
emaj-210	133	15	hileler	hileler	NOUN
emaj-210	133	16	)	)	PUNCT
emaj-210	133	17	karşı	karşı	PROPN
emaj-210	133	18	denetimden	denetimden	PROPN
emaj-210	133	19	beklentiler	beklentiler	NOUN
emaj-210	133	20	”	"	PUNCT
emaj-210	133	21	,	,	PUNCT
emaj-210	133	22	focused	focus	VERB
emaj-210	133	23	on	on	ADP
emaj-210	133	24	the	the	DET
emaj-210	133	25	corruption	corruption	NOUN
emaj-210	133	26	issue	issue	NOUN
emaj-210	133	27	and	and	CCONJ
emaj-210	133	28	risk	risk	NOUN
emaj-210	133	29	factors	factor	NOUN
emaj-210	133	30	leading	lead	VERB
emaj-210	133	31	to	to	ADP
emaj-210	133	32	corruption	corruption	NOUN
emaj-210	133	33	.	.	PUNCT
emaj-210	134	1	also	also	ADV
emaj-210	134	2	,	,	PUNCT
emaj-210	134	3	expectations	expectation	NOUN
emaj-210	134	4	from	from	ADP
emaj-210	134	5	the	the	DET
emaj-210	134	6	audit	audit	NOUN
emaj-210	134	7	operations	operation	NOUN
emaj-210	134	8	were	be	AUX
emaj-210	134	9	investigated	investigate	VERB
emaj-210	134	10	.	.	PUNCT
emaj-210	135	1	according	accord	VERB
emaj-210	135	2	to	to	ADP
emaj-210	135	3	the	the	DET
emaj-210	135	4	author	author	NOUN
emaj-210	135	5	,	,	PUNCT
emaj-210	135	6	most	most	ADJ
emaj-210	135	7	of	of	ADP
emaj-210	135	8	the	the	DET
emaj-210	135	9	corruption	corruption	NOUN
emaj-210	135	10	experienced	experience	VERB
emaj-210	135	11	in	in	ADP
emaj-210	135	12	business	business	NOUN
emaj-210	135	13	stem	stem	NOUN
emaj-210	135	14	from	from	ADP
emaj-210	135	15	the	the	DET
emaj-210	135	16	preparation	preparation	NOUN
emaj-210	135	17	or	or	CCONJ
emaj-210	135	18	concealment	concealment	NOUN
emaj-210	135	19	of	of	ADP
emaj-210	135	20	incomplete	incomplete	ADJ
emaj-210	135	21	or	or	CCONJ
emaj-210	135	22	fraudulent	fraudulent	ADJ
emaj-210	135	23	financial	financial	ADJ
emaj-210	135	24	reporting	reporting	NOUN
emaj-210	135	25	.	.	PUNCT
emaj-210	136	1	additionally	additionally	ADV
emaj-210	136	2	,	,	PUNCT
emaj-210	136	3	the	the	DET
emaj-210	136	4	procedure	procedure	NOUN
emaj-210	136	5	to	to	PART
emaj-210	136	6	struggle	struggle	VERB
emaj-210	136	7	with	with	ADP
emaj-210	136	8	corruption	corruption	NOUN
emaj-210	136	9	is	be	AUX
emaj-210	136	10	to	to	PART
emaj-210	136	11	implement	implement	VERB
emaj-210	136	12	corporate	corporate	ADJ
emaj-210	136	13	governance	governance	NOUN
emaj-210	136	14	effectively	effectively	ADV
emaj-210	136	15	and	and	CCONJ
emaj-210	136	16	perform	perform	VERB
emaj-210	136	17	the	the	DET
emaj-210	136	18	requirements	requirement	NOUN
emaj-210	136	19	of	of	ADP
emaj-210	136	20	auditing	auditing	NOUN
emaj-210	136	21	.	.	PUNCT
emaj-210	137	1	moreover	moreover	ADV
emaj-210	137	2	,	,	PUNCT
emaj-210	137	3	in	in	ADP
emaj-210	137	4	order	order	NOUN
emaj-210	137	5	to	to	PART
emaj-210	137	6	secure	secure	VERB
emaj-210	137	7	the	the	DET
emaj-210	137	8	financial	financial	ADJ
emaj-210	137	9	reporting	reporting	NOUN
emaj-210	137	10	process	process	NOUN
emaj-210	137	11	,	,	PUNCT
emaj-210	137	12	there	there	PRON
emaj-210	137	13	is	be	VERB
emaj-210	137	14	a	a	DET
emaj-210	137	15	need	need	NOUN
emaj-210	137	16	for	for	ADP
emaj-210	137	17	honest	honest	ADJ
emaj-210	137	18	managers	manager	NOUN
emaj-210	137	19	,	,	PUNCT
emaj-210	137	20	auditors	auditor	NOUN
emaj-210	137	21	equipped	equip	VERB
emaj-210	137	22	with	with	ADP
emaj-210	137	23	sufficient	sufficient	ADJ
emaj-210	137	24	information	information	NOUN
emaj-210	137	25	and	and	CCONJ
emaj-210	137	26	users	user	NOUN
emaj-210	137	27	with	with	ADP
emaj-210	137	28	sufficient	sufficient	ADJ
emaj-210	137	29	skills	skill	NOUN
emaj-210	137	30	(	(	PUNCT
emaj-210	137	31	erol	erol	NOUN
emaj-210	137	32	,	,	PUNCT
emaj-210	137	33	2008	2008	NUM
emaj-210	137	34	)	)	PUNCT
emaj-210	137	35	.	.	PUNCT
emaj-210	138	1	iii	iii	X
emaj-210	138	2	.	.	PUNCT
emaj-210	138	3	case	case	NOUN
emaj-210	138	4	analysis	analysis	NOUN
emaj-210	138	5	olympus	olympus	PROPN
emaj-210	138	6	,	,	PUNCT
emaj-210	138	7	worldcom	worldcom	PROPN
emaj-210	138	8	,	,	PUNCT
emaj-210	138	9	tesco	tesco	PROPN
emaj-210	138	10	,	,	PUNCT
emaj-210	138	11	sunbeam	sunbeam	PROPN
emaj-210	138	12	and	and	CCONJ
emaj-210	138	13	parmalat	parmalat	ADJ
emaj-210	138	14	companies	company	NOUN
emaj-210	138	15	are	be	AUX
emaj-210	138	16	examined	examine	VERB
emaj-210	138	17	as	as	ADP
emaj-210	138	18	part	part	NOUN
emaj-210	138	19	of	of	ADP
emaj-210	138	20	the	the	DET
emaj-210	138	21	case	case	NOUN
emaj-210	138	22	analysis	analysis	NOUN
emaj-210	138	23	and	and	CCONJ
emaj-210	138	24	the	the	DET
emaj-210	138	25	events	event	NOUN
emaj-210	138	26	leading	lead	VERB
emaj-210	138	27	to	to	ADP
emaj-210	138	28	these	these	DET
emaj-210	138	29	scandals	scandal	NOUN
emaj-210	138	30	are	be	AUX
emaj-210	138	31	analzyed	analzye	VERB
emaj-210	138	32	.	.	PUNCT
emaj-210	139	1	these	these	PRON
emaj-210	139	2	are	be	AUX
emaj-210	139	3	some	some	PRON
emaj-210	139	4	of	of	ADP
emaj-210	139	5	the	the	DET
emaj-210	139	6	leading	lead	VERB
emaj-210	139	7	accounting	accounting	NOUN
emaj-210	139	8	scandals	scandal	NOUN
emaj-210	139	9	in	in	ADP
emaj-210	139	10	the	the	DET
emaj-210	139	11	world	world	NOUN
emaj-210	139	12	.	.	PUNCT
emaj-210	140	1	thus	thus	ADV
emaj-210	140	2	,	,	PUNCT
emaj-210	140	3	they	they	PRON
emaj-210	140	4	were	be	AUX
emaj-210	140	5	selected	select	VERB
emaj-210	140	6	to	to	PART
emaj-210	140	7	be	be	AUX
emaj-210	140	8	included	include	VERB
emaj-210	140	9	in	in	ADP
emaj-210	140	10	the	the	DET
emaj-210	140	11	study	study	NOUN
emaj-210	140	12	.	.	PUNCT
emaj-210	141	1	olympus	olympus	PROPN
emaj-210	141	2	corporation	corporation	PROPN
emaj-210	141	3	was	be	AUX
emaj-210	141	4	established	establish	VERB
emaj-210	141	5	by	by	ADP
emaj-210	141	6	takeshi	takeshi	NOUN
emaj-210	141	7	yamashita	yamashita	PROPN
emaj-210	141	8	on	on	ADP
emaj-210	141	9	october	october	PROPN
emaj-210	141	10	1919	1919	NUM
emaj-210	141	11	in	in	ADP
emaj-210	141	12	tokyo	tokyo	PROPN
emaj-210	141	13	,	,	PUNCT
emaj-210	141	14	japan	japan	PROPN
emaj-210	141	15	.	.	PUNCT
emaj-210	142	1	olympus	olympus	PROPN
emaj-210	142	2	is	be	AUX
emaj-210	142	3	a	a	DET
emaj-210	142	4	japanese	japanese	ADJ
emaj-210	142	5	firm	firm	NOUN
emaj-210	142	6	that	that	PRON
emaj-210	142	7	produces	produce	VERB
emaj-210	142	8	medical	medical	ADJ
emaj-210	142	9	imaging	imaging	NOUN
emaj-210	142	10	equipment	equipment	NOUN
emaj-210	142	11	and	and	CCONJ
emaj-210	142	12	cameras	camera	NOUN
emaj-210	142	13	.	.	PUNCT
emaj-210	143	1	in	in	ADP
emaj-210	143	2	2011	2011	NUM
emaj-210	143	3	,	,	PUNCT
emaj-210	143	4	a	a	DET
emaj-210	143	5	big	big	ADJ
emaj-210	143	6	accounting	accounting	NOUN
emaj-210	143	7	scandal	scandal	NOUN
emaj-210	143	8	came	come	VERB
emaj-210	143	9	to	to	ADP
emaj-210	143	10	light	light	NOUN
emaj-210	143	11	in	in	ADP
emaj-210	143	12	olympus	olympus	PROPN
emaj-210	143	13	company	company	NOUN
emaj-210	143	14	.	.	PUNCT
emaj-210	144	1	announcement	announcement	NOUN
emaj-210	144	2	of	of	ADP
emaj-210	144	3	the	the	DET
emaj-210	144	4	job	job	NOUN
emaj-210	144	5	termination	termination	NOUN
emaj-210	144	6	of	of	ADP
emaj-210	144	7	company	company	NOUN
emaj-210	144	8	's	's	PART
emaj-210	144	9	former	former	ADJ
emaj-210	144	10	ceo	ceo	NOUN
emaj-210	144	11	,	,	PUNCT
emaj-210	144	12	woodford	woodford	PROPN
emaj-210	144	13	led	lead	VERB
emaj-210	144	14	to	to	ADP
emaj-210	144	15	the	the	DET
emaj-210	144	16	outbreak	outbreak	NOUN
emaj-210	144	17	of	of	ADP
emaj-210	144	18	olympus	olympus	PROPN
emaj-210	144	19	scandal	scandal	NOUN
emaj-210	144	20	.	.	PUNCT
emaj-210	145	1	after	after	ADP
emaj-210	145	2	being	be	AUX
emaj-210	145	3	fired	fire	VERB
emaj-210	145	4	,	,	PUNCT
emaj-210	145	5	woodford	woodford	PROPN
emaj-210	145	6	made	make	VERB
emaj-210	145	7	a	a	DET
emaj-210	145	8	statement	statement	NOUN
emaj-210	145	9	to	to	ADP
emaj-210	145	10	the	the	DET
emaj-210	145	11	press	press	NOUN
emaj-210	145	12	that	that	PRON
emaj-210	145	13	olympus	olympus	PROPN
emaj-210	145	14	forced	force	VERB
emaj-210	145	15	him	he	PRON
emaj-210	145	16	to	to	PART
emaj-210	145	17	resign	resign	VERB
emaj-210	145	18	from	from	ADP
emaj-210	145	19	his	his	PRON
emaj-210	145	20	job	job	NOUN
emaj-210	145	21	because	because	SCONJ
emaj-210	145	22	he	he	PRON
emaj-210	145	23	interrogated	interrogate	VERB
emaj-210	145	24	the	the	DET
emaj-210	145	25	payment	payment	NOUN
emaj-210	145	26	of	of	ADP
emaj-210	145	27	$	$	SYM
emaj-210	145	28	687	687	NUM
emaj-210	145	29	million	million	NUM
emaj-210	145	30	in	in	ADP
emaj-210	145	31	consulting	consult	VERB
emaj-210	145	32	fees	fee	NOUN
emaj-210	145	33	for	for	ADP
emaj-210	145	34	2008	2008	NUM
emaj-210	145	35	,	,	PUNCT
emaj-210	145	36	when	when	SCONJ
emaj-210	145	37	british	british	ADJ
emaj-210	145	38	medical	medical	ADJ
emaj-210	145	39	equipment	equipment	NOUN
emaj-210	145	40	maker	maker	NOUN
emaj-210	145	41	gyrus	gyru	NOUN
emaj-210	145	42	purchased	purchase	VERB
emaj-210	145	43	$	$	SYM
emaj-210	145	44	2	2	NUM
emaj-210	145	45	billion	billion	NUM
emaj-210	145	46	.	.	PUNCT
emaj-210	146	1	it	it	PRON
emaj-210	146	2	was	be	AUX
emaj-210	146	3	found	find	VERB
emaj-210	146	4	that	that	SCONJ
emaj-210	146	5	,	,	PUNCT
emaj-210	146	6	japanese	japanese	PROPN
emaj-210	146	7	olympus	olympus	PROPN
emaj-210	146	8	had	have	AUX
emaj-210	146	9	hidden	hide	VERB
emaj-210	146	10	its	its	PRON
emaj-210	146	11	losses	loss	NOUN
emaj-210	146	12	for	for	ADP
emaj-210	146	13	many	many	ADJ
emaj-210	146	14	years	year	NOUN
emaj-210	146	15	.	.	PUNCT
emaj-210	147	1	an	an	DET
emaj-210	147	2	independent	independent	ADJ
emaj-210	147	3	committee	committee	NOUN
emaj-210	147	4	was	be	AUX
emaj-210	147	5	set	set	VERB
emaj-210	147	6	up	up	ADP
emaj-210	147	7	to	to	PART
emaj-210	147	8	examine	examine	VERB
emaj-210	147	9	the	the	DET
emaj-210	147	10	company	company	NOUN
emaj-210	147	11	’s	’s	PART
emaj-210	147	12	accounting	accounting	NOUN
emaj-210	147	13	operations	operation	NOUN
emaj-210	147	14	.	.	PUNCT
emaj-210	148	1	in	in	ADP
emaj-210	148	2	an	an	DET
emaj-210	148	3	examination	examination	NOUN
emaj-210	148	4	of	of	ADP
emaj-210	148	5	the	the	DET
emaj-210	148	6	delegation	delegation	NOUN
emaj-210	148	7	established	establish	VERB
emaj-210	148	8	to	to	PART
emaj-210	148	9	examine	examine	VERB
emaj-210	148	10	the	the	DET
emaj-210	148	11	company	company	NOUN
emaj-210	148	12	's	's	PART
emaj-210	148	13	accounting	accounting	NOUN
emaj-210	148	14	processes	process	NOUN
emaj-210	148	15	,	,	PUNCT
emaj-210	148	16	it	it	PRON
emaj-210	148	17	was	be	AUX
emaj-210	148	18	determined	determine	VERB
emaj-210	148	19	that	that	SCONJ
emaj-210	148	20	the	the	DET
emaj-210	148	21	company	company	NOUN
emaj-210	148	22	with	with	ADP
emaj-210	148	23	a	a	DET
emaj-210	148	24	92	92	NUM
emaj-210	148	25	-	-	PUNCT
emaj-210	148	26	year	year	NOUN
emaj-210	148	27	history	history	NOUN
emaj-210	148	28	had	have	AUX
emaj-210	148	29	used	use	VERB
emaj-210	148	30	funds	fund	NOUN
emaj-210	148	31	and	and	CCONJ
emaj-210	148	32	other	other	ADJ
emaj-210	148	33	measures	measure	NOUN
emaj-210	148	34	for	for	SCONJ
emaj-210	148	35	purchases	purchase	NOUN
emaj-210	148	36	to	to	PART
emaj-210	148	37	postpone	postpone	VERB
emaj-210	148	38	the	the	DET
emaj-210	148	39	loss	loss	NOUN
emaj-210	148	40	-	-	PUNCT
emaj-210	148	41	related	relate	VERB
emaj-210	148	42	records	record	NOUN
emaj-210	148	43	.	.	PUNCT
emaj-210	149	1	in	in	ADP
emaj-210	149	2	order	order	NOUN
emaj-210	149	3	to	to	PART
emaj-210	149	4	hide	hide	VERB
emaj-210	149	5	the	the	DET
emaj-210	149	6	losses	loss	NOUN
emaj-210	149	7	,	,	PUNCT
emaj-210	149	8	olympus	olympus	PROPN
emaj-210	149	9	paid	pay	VERB
emaj-210	149	10	73,4	73,4	NUM
emaj-210	149	11	billion	billion	NUM
emaj-210	149	12	yen	yen	NOUN
emaj-210	149	13	(	(	PUNCT
emaj-210	149	14	$	$	SYM
emaj-210	149	15	948	948	NUM
emaj-210	149	16	million	million	NUM
emaj-210	149	17	)	)	PUNCT
emaj-210	149	18	for	for	ADP
emaj-210	149	19	the	the	DET
emaj-210	149	20	purchase	purchase	NOUN
emaj-210	149	21	of	of	ADP
emaj-210	149	22	three	three	NUM
emaj-210	149	23	japanese	japanese	ADJ
emaj-210	149	24	companies	company	NOUN
emaj-210	149	25	altis	altis	NOUN
emaj-210	149	26	,	,	PUNCT
emaj-210	149	27	news	news	NOUN
emaj-210	149	28	chef	chef	NOUN
emaj-210	149	29	and	and	CCONJ
emaj-210	149	30	humalabo	humalabo	NOUN
emaj-210	149	31	between	between	ADP
emaj-210	149	32	2006	2006	NUM
emaj-210	149	33	and	and	CCONJ
emaj-210	149	34	2008	2008	NUM
emaj-210	149	35	.	.	PUNCT
emaj-210	150	1	it	it	PRON
emaj-210	150	2	was	be	AUX
emaj-210	150	3	reported	report	VERB
emaj-210	150	4	that	that	SCONJ
emaj-210	150	5	,	,	PUNCT
emaj-210	150	6	olympus	olympus	PROPN
emaj-210	150	7	had	have	AUX
emaj-210	150	8	lost	lose	VERB
emaj-210	150	9	76	76	NUM
emaj-210	150	10	percent	percent	NOUN
emaj-210	150	11	of	of	ADP
emaj-210	150	12	its	its	PRON
emaj-210	150	13	purchase	purchase	NOUN
emaj-210	150	14	price	price	NOUN
emaj-210	150	15	in	in	ADP
emaj-210	150	16	march	march	PROPN
emaj-210	150	17	2009	2009	NUM
emaj-210	150	18	(	(	PUNCT
emaj-210	150	19	55,7	55,7	NUM
emaj-210	150	20	billion	billion	NUM
emaj-210	150	21	yen	yen	NOUN
emaj-210	150	22	)	)	PUNCT
emaj-210	150	23	from	from	ADP
emaj-210	150	24	these	these	DET
emaj-210	150	25	three	three	NUM
emaj-210	150	26	companies	company	NOUN
emaj-210	150	27	.	.	PUNCT
emaj-210	151	1	olympus	olympus	PROPN
emaj-210	151	2	company	company	NOUN
emaj-210	151	3	preliminarily	preliminarily	ADV
emaj-210	151	4	could	could	AUX
emaj-210	151	5	hide	hide	VERB
emaj-210	151	6	these	these	DET
emaj-210	151	7	losses	loss	NOUN
emaj-210	151	8	by	by	ADP
emaj-210	151	9	registering	register	VERB
emaj-210	151	10	their	their	PRON
emaj-210	151	11	assets	asset	NOUN
emaj-210	151	12	between	between	ADP
emaj-210	151	13	historic	historic	ADJ
emaj-210	151	14	cost	cost	NOUN
emaj-210	151	15	and	and	CCONJ
emaj-210	151	16	fair	fair	ADJ
emaj-210	151	17	market	market	NOUN
emaj-210	151	18	value	value	NOUN
emaj-210	151	19	.	.	PUNCT
emaj-210	152	1	when	when	SCONJ
emaj-210	152	2	accounting	accounting	NOUN
emaj-210	152	3	arrangements	arrangement	NOUN
emaj-210	152	4	changed	change	VERB
emaj-210	152	5	,	,	PUNCT
emaj-210	152	6	management	management	NOUN
emaj-210	152	7	of	of	ADP
emaj-210	152	8	the	the	DET
emaj-210	152	9	company	company	NOUN
emaj-210	152	10	forced	force	VERB
emaj-210	152	11	them	they	PRON
emaj-210	152	12	to	to	PART
emaj-210	152	13	book	book	VERB
emaj-210	152	14	its	its	PRON
emaj-210	152	15	assets	asset	NOUN
emaj-210	152	16	at	at	ADP
emaj-210	152	17	fair	fair	ADJ
emaj-210	152	18	market	market	NOUN
emaj-210	152	19	value	value	NOUN
emaj-210	152	20	.	.	PUNCT
emaj-210	153	1	ultimately	ultimately	ADV
emaj-210	153	2	,	,	PUNCT
emaj-210	153	3	the	the	DET
emaj-210	153	4	company	company	NOUN
emaj-210	153	5	created	create	VERB
emaj-210	153	6	off	off	ADP
emaj-210	153	7	-	-	PUNCT
emaj-210	153	8	balance	balance	NOUN
emaj-210	153	9	sheet	sheet	NOUN
emaj-210	153	10	assets	asset	NOUN
emaj-210	153	11	to	to	PART
emaj-210	153	12	hide	hide	VERB
emaj-210	153	13	these	these	DET
emaj-210	153	14	losses	loss	NOUN
emaj-210	153	15	.	.	PUNCT
emaj-210	154	1	olympus	olympus	PROPN
emaj-210	154	2	company	company	NOUN
emaj-210	154	3	purchased	purchase	VERB
emaj-210	154	4	gyrus	gyrus	NOUN
emaj-210	154	5	and	and	CCONJ
emaj-210	154	6	recorded	record	VERB
emaj-210	154	7	investment	investment	NOUN
emaj-210	154	8	losses	loss	NOUN
emaj-210	154	9	as	as	SCONJ
emaj-210	154	10	goodwill	goodwill	NOUN
emaj-210	154	11	to	to	PART
emaj-210	154	12	complete	complete	VERB
emaj-210	154	13	this	this	DET
emaj-210	154	14	plan	plan	NOUN
emaj-210	154	15	.	.	PUNCT
emaj-210	155	1	consequently	consequently	ADV
emaj-210	155	2	,	,	PUNCT
emaj-210	155	3	olympus	olympus	PROPN
emaj-210	155	4	company	company	NOUN
emaj-210	155	5	was	be	AUX
emaj-210	155	6	ordered	order	VERB
emaj-210	155	7	to	to	PART
emaj-210	155	8	pay	pay	VERB
emaj-210	155	9	700	700	NUM
emaj-210	155	10	million	million	NUM
emaj-210	155	11	yen	yen	NOUN
emaj-210	155	12	in	in	ADP
emaj-210	155	13	fines	fine	NOUN
emaj-210	155	14	for	for	ADP
emaj-210	155	15	its	its	PRON
emaj-210	155	16	role	role	NOUN
emaj-210	155	17	.	.	PUNCT
emaj-210	156	1	also	also	ADV
emaj-210	156	2	,	,	PUNCT
emaj-210	156	3	the	the	DET
emaj-210	156	4	accounting	accounting	NOUN
emaj-210	156	5	scandal	scandal	NOUN
emaj-210	156	6	hit	hit	VERB
emaj-210	156	7	the	the	DET
emaj-210	156	8	company	company	NOUN
emaj-210	156	9	’s	’s	PART
emaj-210	156	10	shareholders	shareholder	NOUN
emaj-210	156	11	because	because	SCONJ
emaj-210	156	12	company	company	NOUN
emaj-210	156	13	lost	lose	VERB
emaj-210	156	14	almost	almost	ADV
emaj-210	156	15	80	80	NUM
emaj-210	156	16	%	%	NOUN
emaj-210	156	17	of	of	ADP
emaj-210	156	18	its	its	PRON
emaj-210	156	19	value	value	NOUN
emaj-210	156	20	.	.	PUNCT
emaj-210	157	1	mr	mr	PROPN
emaj-210	157	2	kikukawa	kikukawa	PROPN
emaj-210	157	3	who	who	PRON
emaj-210	157	4	was	be	AUX
emaj-210	157	5	a	a	DET
emaj-210	157	6	former	former	ADJ
emaj-210	157	7	assistant	assistant	ADJ
emaj-210	157	8	general	general	ADJ
emaj-210	157	9	manager	manager	NOUN
emaj-210	157	10	and	and	CCONJ
emaj-210	157	11	the	the	DET
emaj-210	157	12	former	former	ADJ
emaj-210	157	13	auditing	auditing	NOUN
emaj-210	157	14	officer	officer	NOUN
emaj-210	157	15	mr	mr	PROPN
emaj-210	157	16	yamada	yamada	PROPN
emaj-210	157	17	were	be	AUX
emaj-210	157	18	arrested	arrest	VERB
emaj-210	157	19	.	.	PUNCT
emaj-210	158	1	this	this	DET
emaj-210	158	2	scandal	scandal	NOUN
emaj-210	158	3	now	now	ADV
emaj-210	158	4	has	have	VERB
emaj-210	158	5	a	a	DET
emaj-210	158	6	place	place	NOUN
emaj-210	158	7	in	in	ADP
emaj-210	158	8	the	the	DET
emaj-210	158	9	japanese	japanese	ADJ
emaj-210	158	10	history	history	NOUN
emaj-210	158	11	as	as	ADP
emaj-210	158	12	one	one	NUM
emaj-210	158	13	of	of	ADP
emaj-210	158	14	the	the	DET
emaj-210	158	15	biggest	big	ADJ
emaj-210	158	16	financial	financial	ADJ
emaj-210	158	17	frauds	fraud	NOUN
emaj-210	158	18	(	(	PUNCT
emaj-210	158	19	norris	norris	NOUN
emaj-210	158	20	,	,	PUNCT
emaj-210	158	21	2011	2011	NUM
emaj-210	158	22	)	)	PUNCT
emaj-210	158	23	.	.	PUNCT
emaj-210	159	1	worldcom	worldcom	PROPN
emaj-210	159	2	company	company	PROPN
emaj-210	159	3	was	be	AUX
emaj-210	159	4	founded	found	VERB
emaj-210	159	5	in	in	ADP
emaj-210	159	6	1983	1983	NUM
emaj-210	159	7	by	by	ADP
emaj-210	159	8	bernard	bernard	NOUN
emaj-210	159	9	ebbers	ebber	NOUN
emaj-210	159	10	.	.	PUNCT
emaj-210	160	1	in	in	ADP
emaj-210	160	2	a	a	DET
emaj-210	160	3	short	short	ADJ
emaj-210	160	4	time	time	NOUN
emaj-210	160	5	,	,	PUNCT
emaj-210	160	6	the	the	DET
emaj-210	160	7	market	market	NOUN
emaj-210	160	8	value	value	NOUN
emaj-210	160	9	of	of	ADP
emaj-210	160	10	the	the	DET
emaj-210	160	11	company	company	NOUN
emaj-210	160	12	grew	grow	VERB
emaj-210	160	13	to	to	ADP
emaj-210	160	14	180	180	NUM
emaj-210	160	15	billion	billion	NUM
emaj-210	160	16	dollars	dollar	NOUN
emaj-210	160	17	in	in	ADP
emaj-210	160	18	1990	1990	NUM
emaj-210	160	19	.	.	PUNCT
emaj-210	161	1	worldcom	worldcom	PROPN
emaj-210	161	2	was	be	AUX
emaj-210	161	3	the	the	DET
emaj-210	161	4	second	second	ADV
emaj-210	161	5	largest	large	ADJ
emaj-210	161	6	u.s	u.s	PROPN
emaj-210	161	7	.	.	PROPN
emaj-210	161	8	phone	phone	NOUN
emaj-210	161	9	company	company	NOUN
emaj-210	161	10	in	in	ADP
emaj-210	161	11	1999	1999	NUM
emaj-210	161	12	.	.	PUNCT
emaj-210	162	1	a	a	DET
emaj-210	162	2	big	big	ADJ
emaj-210	162	3	accounting	accounting	NOUN
emaj-210	162	4	scandal	scandal	NOUN
emaj-210	162	5	showed	show	VERB
emaj-210	162	6	up	up	ADP
emaj-210	162	7	in	in	ADP
emaj-210	162	8	worldcom	worldcom	PROPN
emaj-210	162	9	company	company	NOUN
emaj-210	162	10	in	in	ADP
emaj-210	162	11	2002	2002	NUM
emaj-210	162	12	.	.	PUNCT
emaj-210	163	1	scott	scott	PROPN
emaj-210	163	2	sullivan	sullivan	PROPN
emaj-210	163	3	who	who	PRON
emaj-210	163	4	had	have	AUX
emaj-210	163	5	been	be	AUX
emaj-210	163	6	the	the	DET
emaj-210	163	7	chief	chief	ADJ
emaj-210	163	8	financial	financial	ADJ
emaj-210	163	9	officer	officer	NOUN
emaj-210	163	10	of	of	ADP
emaj-210	163	11	the	the	DET
emaj-210	163	12	corporation	corporation	NOUN
emaj-210	163	13	was	be	AUX
emaj-210	163	14	fired	fire	VERB
emaj-210	163	15	after	after	ADP
emaj-210	163	16	discovering	discover	VERB
emaj-210	163	17	transfers	transfer	NOUN
emaj-210	163	18	from	from	ADP
emaj-210	163	19	operating	operate	VERB
emaj-210	163	20	expenses	expense	NOUN
emaj-210	163	21	amounting	amount	VERB
emaj-210	163	22	volume	volume	NOUN
emaj-210	163	23	10	10	NUM
emaj-210	163	24	no	no	DET
emaj-210	163	25	1	1	NUM
emaj-210	163	26	(	(	PUNCT
emaj-210	163	27	2020	2020	NUM
emaj-210	163	28	)	)	PUNCT
emaj-210	163	29	|	|	ADV
emaj-210	163	30	issn	issn	VERB
emaj-210	163	31	2158	2158	NUM
emaj-210	163	32	-	-	SYM
emaj-210	163	33	8708	8708	NUM
emaj-210	163	34	(	(	PUNCT
emaj-210	163	35	online	online	NOUN
emaj-210	163	36	)	)	PUNCT
emaj-210	163	37	|	|	ADV
emaj-210	163	38	doi	doi	X
emaj-210	163	39	10.5195	10.5195	NUM
emaj-210	163	40	/	/	SYM
emaj-210	163	41	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	163	42	|	|	ADV
emaj-210	163	43	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-210	163	44	auditing	audit	VERB
emaj-210	163	45	techniques	technique	NOUN
emaj-210	163	46	to	to	PART
emaj-210	163	47	avoid	avoid	VERB
emaj-210	163	48	cost	cost	NOUN
emaj-210	163	49	accountings	accounting	NOUN
emaj-210	163	50	frauds	fraud	NOUN
emaj-210	163	51	page	page	VERB
emaj-210	163	52	|64|	|64|	NOUN
emaj-210	163	53	emerging	emerge	VERB
emaj-210	163	54	markets	market	NOUN
emaj-210	163	55	journal	journal	NOUN
emaj-210	163	56	to	to	ADP
emaj-210	163	57	$	$	SYM
emaj-210	163	58	3,8	3,8	NUM
emaj-210	163	59	billion	billion	NUM
emaj-210	163	60	in	in	ADP
emaj-210	163	61	the	the	DET
emaj-210	163	62	5th	5th	ADJ
emaj-210	163	63	quarter	quarter	NOUN
emaj-210	163	64	of	of	ADP
emaj-210	163	65	january	january	PROPN
emaj-210	163	66	2001	2001	NUM
emaj-210	163	67	march	march	PROPN
emaj-210	163	68	2002	2002	NUM
emaj-210	163	69	.	.	PUNCT
emaj-210	164	1	worldcom	worldcom	PROPN
emaj-210	164	2	announced	announce	VERB
emaj-210	164	3	that	that	SCONJ
emaj-210	164	4	,	,	PUNCT
emaj-210	164	5	the	the	DET
emaj-210	164	6	profit	profit	NOUN
emaj-210	164	7	figures	figure	NOUN
emaj-210	164	8	for	for	ADP
emaj-210	164	9	the	the	DET
emaj-210	164	10	last	last	ADJ
emaj-210	164	11	15	15	NUM
emaj-210	164	12	months	month	NOUN
emaj-210	164	13	were	be	AUX
emaj-210	164	14	to	to	PART
emaj-210	164	15	be	be	AUX
emaj-210	164	16	recounted	recount	VERB
emaj-210	164	17	and	and	CCONJ
emaj-210	164	18	announced	announce	VERB
emaj-210	164	19	,	,	PUNCT
emaj-210	164	20	after	after	ADP
emaj-210	164	21	the	the	DET
emaj-210	164	22	previous	previous	ADJ
emaj-210	164	23	announcement	announcement	NOUN
emaj-210	164	24	indicating	indicate	VERB
emaj-210	164	25	that	that	SCONJ
emaj-210	164	26	the	the	DET
emaj-210	164	27	company	company	NOUN
emaj-210	164	28	had	have	AUX
emaj-210	164	29	made	make	VERB
emaj-210	164	30	a	a	DET
emaj-210	164	31	profit	profit	NOUN
emaj-210	164	32	of	of	ADP
emaj-210	164	33	$	$	SYM
emaj-210	164	34	1,4	1,4	NUM
emaj-210	164	35	billion	billion	NUM
emaj-210	164	36	in	in	ADP
emaj-210	164	37	2001	2001	NUM
emaj-210	164	38	.	.	PUNCT
emaj-210	165	1	the	the	DET
emaj-210	165	2	company	company	NOUN
emaj-210	165	3	reported	report	VERB
emaj-210	165	4	that	that	SCONJ
emaj-210	165	5	,	,	PUNCT
emaj-210	165	6	a	a	DET
emaj-210	165	7	total	total	NOUN
emaj-210	165	8	of	of	ADP
emaj-210	165	9	$	$	SYM
emaj-210	165	10	3,8	3,8	NUM
emaj-210	165	11	billion	billion	NUM
emaj-210	165	12	in	in	ADP
emaj-210	165	13	corporate	corporate	ADJ
emaj-210	165	14	expenses	expense	NOUN
emaj-210	165	15	was	be	AUX
emaj-210	165	16	shown	show	VERB
emaj-210	165	17	as	as	ADP
emaj-210	165	18	inadvertently	inadvertently	ADV
emaj-210	165	19	capital	capital	NOUN
emaj-210	165	20	investment	investment	NOUN
emaj-210	165	21	in	in	ADP
emaj-210	165	22	2001	2001	NUM
emaj-210	165	23	and	and	CCONJ
emaj-210	165	24	in	in	ADP
emaj-210	165	25	the	the	DET
emaj-210	165	26	first	first	ADJ
emaj-210	165	27	quarter	quarter	NOUN
emaj-210	165	28	of	of	ADP
emaj-210	165	29	2002	2002	NUM
emaj-210	165	30	.	.	PUNCT
emaj-210	166	1	the	the	DET
emaj-210	166	2	worldcom	worldcom	PROPN
emaj-210	166	3	’s	’s	PART
emaj-210	166	4	auditing	auditing	NOUN
emaj-210	166	5	company	company	NOUN
emaj-210	166	6	was	be	AUX
emaj-210	166	7	arthur	arthur	PROPN
emaj-210	166	8	andersen	andersen	PROPN
emaj-210	166	9	.	.	PROPN
emaj-210	167	1	arthur	arthur	PROPN
emaj-210	167	2	andersen	andersen	PROPN
emaj-210	167	3	realized	realize	VERB
emaj-210	167	4	that	that	SCONJ
emaj-210	167	5	,	,	PUNCT
emaj-210	167	6	there	there	PRON
emaj-210	167	7	was	be	VERB
emaj-210	167	8	maximum	maximum	ADJ
emaj-210	167	9	risk	risk	NOUN
emaj-210	167	10	on	on	ADP
emaj-210	167	11	worldcom	worldcom	PROPN
emaj-210	167	12	.	.	PUNCT
emaj-210	168	1	in	in	ADP
emaj-210	168	2	spite	spite	NOUN
emaj-210	168	3	of	of	ADP
emaj-210	168	4	all	all	DET
emaj-210	168	5	this	this	PRON
emaj-210	168	6	,	,	PUNCT
emaj-210	168	7	arthur	arthur	PROPN
emaj-210	168	8	andersen	andersen	PROPN
emaj-210	168	9	stated	state	VERB
emaj-210	168	10	that	that	SCONJ
emaj-210	168	11	,	,	PUNCT
emaj-210	168	12	all	all	DET
emaj-210	168	13	accounts	account	NOUN
emaj-210	168	14	were	be	AUX
emaj-210	168	15	examined	examine	VERB
emaj-210	168	16	and	and	CCONJ
emaj-210	168	17	that	that	SCONJ
emaj-210	168	18	there	there	PRON
emaj-210	168	19	were	be	VERB
emaj-210	168	20	no	no	DET
emaj-210	168	21	irregularities	irregularity	NOUN
emaj-210	168	22	.	.	PUNCT
emaj-210	169	1	in	in	ADP
emaj-210	169	2	1999	1999	NUM
emaj-210	169	3	,	,	PUNCT
emaj-210	169	4	when	when	SCONJ
emaj-210	169	5	the	the	DET
emaj-210	169	6	company	company	NOUN
emaj-210	169	7	was	be	AUX
emaj-210	169	8	at	at	ADP
emaj-210	169	9	peak	peak	NOUN
emaj-210	169	10	,	,	PUNCT
emaj-210	169	11	the	the	DET
emaj-210	169	12	stock	stock	NOUN
emaj-210	169	13	price	price	NOUN
emaj-210	169	14	was	be	AUX
emaj-210	169	15	over	over	ADP
emaj-210	169	16	$	$	SYM
emaj-210	169	17	64	64	NUM
emaj-210	169	18	.	.	PUNCT
emaj-210	170	1	however	however	ADV
emaj-210	170	2	,	,	PUNCT
emaj-210	170	3	after	after	ADP
emaj-210	170	4	the	the	DET
emaj-210	170	5	scandal	scandal	NOUN
emaj-210	170	6	in	in	ADP
emaj-210	170	7	2002	2002	NUM
emaj-210	170	8	,	,	PUNCT
emaj-210	170	9	the	the	DET
emaj-210	170	10	stocks	stock	NOUN
emaj-210	170	11	of	of	ADP
emaj-210	170	12	firm	firm	NOUN
emaj-210	170	13	declined	decline	VERB
emaj-210	170	14	by	by	ADP
emaj-210	170	15	9	9	NUM
emaj-210	170	16	%	%	NOUN
emaj-210	170	17	and	and	CCONJ
emaj-210	170	18	the	the	DET
emaj-210	170	19	company	company	NOUN
emaj-210	170	20	went	go	VERB
emaj-210	170	21	bankrupt	bankrupt	ADJ
emaj-210	170	22	(	(	PUNCT
emaj-210	170	23	the	the	DET
emaj-210	170	24	guardian	guardian	NOUN
emaj-210	170	25	,	,	PUNCT
emaj-210	170	26	2002	2002	NUM
emaj-210	170	27	)	)	PUNCT
emaj-210	170	28	.	.	PUNCT
emaj-210	171	1	tesco	tesco	PROPN
emaj-210	171	2	company	company	PROPN
emaj-210	171	3	as	as	ADP
emaj-210	171	4	one	one	NUM
emaj-210	171	5	the	the	DET
emaj-210	171	6	largest	large	ADJ
emaj-210	171	7	supermarket	supermarket	NOUN
emaj-210	171	8	chains	chain	NOUN
emaj-210	171	9	of	of	ADP
emaj-210	171	10	united	united	ADJ
emaj-210	171	11	kingdom	kingdom	PROPN
emaj-210	171	12	(	(	PUNCT
emaj-210	171	13	uk	uk	PROPN
emaj-210	171	14	)	)	PUNCT
emaj-210	171	15	was	be	AUX
emaj-210	171	16	established	establish	VERB
emaj-210	171	17	by	by	ADP
emaj-210	171	18	jack	jack	PROPN
emaj-210	171	19	cohen	cohen	PROPN
emaj-210	171	20	in	in	ADP
emaj-210	171	21	east	east	PROPN
emaj-210	171	22	of	of	ADP
emaj-210	171	23	london	london	PROPN
emaj-210	171	24	in	in	ADP
emaj-210	171	25	1919	1919	NUM
emaj-210	171	26	.	.	PUNCT
emaj-210	172	1	a	a	DET
emaj-210	172	2	big	big	ADJ
emaj-210	172	3	accounting	accounting	NOUN
emaj-210	172	4	scandal	scandal	NOUN
emaj-210	172	5	showed	show	VERB
emaj-210	172	6	up	up	ADP
emaj-210	172	7	in	in	ADP
emaj-210	172	8	tesco	tesco	PROPN
emaj-210	172	9	company	company	NOUN
emaj-210	172	10	in	in	ADP
emaj-210	172	11	2014	2014	NUM
emaj-210	172	12	.	.	PUNCT
emaj-210	173	1	financial	financial	ADJ
emaj-210	173	2	conduct	conduct	NOUN
emaj-210	173	3	authority	authority	NOUN
emaj-210	173	4	(	(	PUNCT
emaj-210	173	5	fca	fca	PROPN
emaj-210	173	6	)	)	PUNCT
emaj-210	173	7	,	,	PUNCT
emaj-210	173	8	which	which	PRON
emaj-210	173	9	is	be	AUX
emaj-210	173	10	a	a	DET
emaj-210	173	11	institution	institution	NOUN
emaj-210	173	12	that	that	PRON
emaj-210	173	13	regulates	regulate	VERB
emaj-210	173	14	and	and	CCONJ
emaj-210	173	15	monitors	monitor	VERB
emaj-210	173	16	the	the	DET
emaj-210	173	17	capital	capital	NOUN
emaj-210	173	18	markets	market	NOUN
emaj-210	173	19	in	in	ADP
emaj-210	173	20	the	the	DET
emaj-210	173	21	uk	uk	PROPN
emaj-210	173	22	investigated	investigate	VERB
emaj-210	173	23	tesco	tesco	PROPN
emaj-210	173	24	company	company	NOUN
emaj-210	173	25	on	on	ADP
emaj-210	173	26	the	the	DET
emaj-210	173	27	grounds	ground	NOUN
emaj-210	173	28	of	of	ADP
emaj-210	173	29	its	its	PRON
emaj-210	173	30	irregularities	irregularity	NOUN
emaj-210	173	31	in	in	ADP
emaj-210	173	32	accounting	accounting	NOUN
emaj-210	173	33	records	record	NOUN
emaj-210	173	34	.	.	PUNCT
emaj-210	174	1	as	as	ADP
emaj-210	174	2	a	a	DET
emaj-210	174	3	result	result	NOUN
emaj-210	174	4	of	of	ADP
emaj-210	174	5	the	the	DET
emaj-210	174	6	examination	examination	NOUN
emaj-210	174	7	,	,	PUNCT
emaj-210	174	8	it	it	PRON
emaj-210	174	9	was	be	AUX
emaj-210	174	10	determined	determine	VERB
emaj-210	174	11	that	that	SCONJ
emaj-210	174	12	the	the	DET
emaj-210	174	13	company	company	NOUN
emaj-210	174	14	overstated	overstate	VERB
emaj-210	174	15	its	its	PRON
emaj-210	174	16	profits	profit	NOUN
emaj-210	174	17	in	in	ADP
emaj-210	174	18	the	the	DET
emaj-210	174	19	first	first	ADJ
emaj-210	174	20	half	half	NOUN
emaj-210	174	21	of	of	ADP
emaj-210	174	22	2014	2014	NUM
emaj-210	174	23	by	by	ADP
emaj-210	174	24	£	£	SYM
emaj-210	174	25	263	263	NUM
emaj-210	174	26	million	million	NUM
emaj-210	174	27	.	.	PUNCT
emaj-210	175	1	tesco	tesco	PROPN
emaj-210	175	2	company	company	PROPN
emaj-210	175	3	asked	ask	VERB
emaj-210	175	4	deloitte	deloitte	NOUN
emaj-210	175	5	to	to	PART
emaj-210	175	6	run	run	VERB
emaj-210	175	7	a	a	DET
emaj-210	175	8	comprehensive	comprehensive	ADJ
emaj-210	175	9	and	and	CCONJ
emaj-210	175	10	independent	independent	ADJ
emaj-210	175	11	audit	audit	NOUN
emaj-210	175	12	.	.	PUNCT
emaj-210	176	1	deloitte	deloitte	PROPN
emaj-210	176	2	completed	complete	VERB
emaj-210	176	3	its	its	PRON
emaj-210	176	4	audit	audit	NOUN
emaj-210	176	5	and	and	CCONJ
emaj-210	176	6	examination	examination	NOUN
emaj-210	176	7	.	.	PUNCT
emaj-210	177	1	it	it	PRON
emaj-210	177	2	was	be	AUX
emaj-210	177	3	detected	detect	VERB
emaj-210	177	4	that	that	SCONJ
emaj-210	177	5	,	,	PUNCT
emaj-210	177	6	in	in	ADP
emaj-210	177	7	the	the	DET
emaj-210	177	8	first	first	ADJ
emaj-210	177	9	half	half	NOUN
emaj-210	177	10	of	of	ADP
emaj-210	177	11	2014	2014	NUM
emaj-210	177	12	the	the	DET
emaj-210	177	13	firm	firm	NOUN
emaj-210	177	14	’s	’s	PART
emaj-210	177	15	profits	profit	NOUN
emaj-210	177	16	were	be	AUX
emaj-210	177	17	overrated	overrate	VERB
emaj-210	177	18	by	by	ADP
emaj-210	177	19	£	£	SYM
emaj-210	177	20	118	118	NUM
emaj-210	177	21	million	million	NUM
emaj-210	177	22	.	.	PUNCT
emaj-210	178	1	this	this	DET
emaj-210	178	2	figure	figure	NOUN
emaj-210	178	3	was	be	AUX
emaj-210	178	4	£	£	SYM
emaj-210	178	5	70	70	NUM
emaj-210	178	6	million	million	NUM
emaj-210	178	7	in	in	ADP
emaj-210	178	8	the	the	DET
emaj-210	178	9	2013	2013	NUM
emaj-210	178	10	.	.	PUNCT
emaj-210	179	1	in	in	ADP
emaj-210	179	2	2014	2014	NUM
emaj-210	179	3	financial	financial	ADJ
emaj-210	179	4	year	year	NOUN
emaj-210	179	5	,	,	PUNCT
emaj-210	179	6	this	this	DET
emaj-210	179	7	figure	figure	NOUN
emaj-210	179	8	was	be	AUX
emaj-210	179	9	£	£	SYM
emaj-210	179	10	75	75	NUM
emaj-210	179	11	million	million	NUM
emaj-210	179	12	.	.	PUNCT
emaj-210	180	1	as	as	ADP
emaj-210	180	2	a	a	DET
emaj-210	180	3	result	result	NOUN
emaj-210	180	4	,	,	PUNCT
emaj-210	180	5	tesco	tesco	PROPN
emaj-210	180	6	company	company	PROPN
emaj-210	180	7	had	have	VERB
emaj-210	180	8	to	to	PART
emaj-210	180	9	pay	pay	VERB
emaj-210	180	10	the	the	DET
emaj-210	180	11	penalty	penalty	NOUN
emaj-210	180	12	of	of	ADP
emaj-210	180	13	£	£	SYM
emaj-210	180	14	129	129	NUM
emaj-210	180	15	million	million	NUM
emaj-210	180	16	for	for	ADP
emaj-210	180	17	this	this	DET
emaj-210	180	18	accounting	accounting	NOUN
emaj-210	180	19	scandal	scandal	NOUN
emaj-210	180	20	and	and	CCONJ
emaj-210	180	21	also	also	ADV
emaj-210	180	22	had	have	VERB
emaj-210	180	23	to	to	PART
emaj-210	180	24	pay	pay	VERB
emaj-210	180	25	£	£	SYM
emaj-210	180	26	85	85	NUM
emaj-210	180	27	million	million	NUM
emaj-210	180	28	for	for	ADP
emaj-210	180	29	a	a	DET
emaj-210	180	30	plan	plan	NOUN
emaj-210	180	31	to	to	PART
emaj-210	180	32	compensate	compensate	VERB
emaj-210	180	33	investors	investor	NOUN
emaj-210	180	34	.	.	PUNCT
emaj-210	181	1	the	the	DET
emaj-210	181	2	company	company	NOUN
emaj-210	181	3	’s	’s	PART
emaj-210	181	4	market	market	NOUN
emaj-210	181	5	value	value	NOUN
emaj-210	181	6	decreased	decrease	VERB
emaj-210	181	7	significantly	significantly	ADV
emaj-210	181	8	because	because	SCONJ
emaj-210	181	9	of	of	ADP
emaj-210	181	10	the	the	DET
emaj-210	181	11	mentioned	mention	VERB
emaj-210	181	12	scandal	scandal	NOUN
emaj-210	181	13	(	(	PUNCT
emaj-210	181	14	chapman	chapman	NOUN
emaj-210	181	15	,	,	PUNCT
emaj-210	181	16	2020	2020	NUM
emaj-210	181	17	)	)	PUNCT
emaj-210	181	18	.	.	PUNCT
emaj-210	182	1	another	another	DET
emaj-210	182	2	case	case	NOUN
emaj-210	182	3	involves	involve	VERB
emaj-210	182	4	the	the	DET
emaj-210	182	5	extensive	extensive	ADJ
emaj-210	182	6	manipulation	manipulation	NOUN
emaj-210	182	7	of	of	ADP
emaj-210	182	8	financial	financial	ADJ
emaj-210	182	9	statements	statement	NOUN
emaj-210	182	10	of	of	ADP
emaj-210	182	11	sunbeam	sunbeam	NOUN
emaj-210	182	12	company	company	NOUN
emaj-210	182	13	,	,	PUNCT
emaj-210	182	14	which	which	PRON
emaj-210	182	15	was	be	AUX
emaj-210	182	16	headquartered	headquarter	VERB
emaj-210	182	17	in	in	ADP
emaj-210	182	18	florida	florida	PROPN
emaj-210	182	19	,	,	PUNCT
emaj-210	182	20	u.s	u.s	PROPN
emaj-210	182	21	.	.	PROPN
emaj-210	182	22	this	this	DET
emaj-210	182	23	manipulation	manipulation	NOUN
emaj-210	182	24	had	have	VERB
emaj-210	182	25	two	two	NUM
emaj-210	182	26	important	important	ADJ
emaj-210	182	27	sources	source	NOUN
emaj-210	182	28	:	:	PUNCT
emaj-210	182	29	first	first	ADV
emaj-210	182	30	was	be	AUX
emaj-210	182	31	the	the	DET
emaj-210	182	32	inconsistent	inconsistent	ADJ
emaj-210	182	33	determination	determination	NOUN
emaj-210	182	34	of	of	ADP
emaj-210	182	35	income	income	NOUN
emaj-210	182	36	and	and	CCONJ
emaj-210	182	37	the	the	DET
emaj-210	182	38	other	other	ADJ
emaj-210	182	39	was	be	AUX
emaj-210	182	40	creation	creation	NOUN
emaj-210	182	41	of	of	ADP
emaj-210	182	42	funds	fund	NOUN
emaj-210	182	43	.	.	PUNCT
emaj-210	183	1	the	the	DET
emaj-210	183	2	mentioned	mention	VERB
emaj-210	183	3	funds	fund	NOUN
emaj-210	183	4	were	be	AUX
emaj-210	183	5	created	create	VERB
emaj-210	183	6	to	to	PART
emaj-210	183	7	be	be	AUX
emaj-210	183	8	spent	spend	VERB
emaj-210	183	9	on	on	ADP
emaj-210	183	10	restructuring	restructuring	NOUN
emaj-210	183	11	after	after	ADP
emaj-210	183	12	the	the	DET
emaj-210	183	13	change	change	NOUN
emaj-210	183	14	in	in	ADP
emaj-210	183	15	management	management	NOUN
emaj-210	183	16	,	,	PUNCT
emaj-210	183	17	but	but	CCONJ
emaj-210	183	18	these	these	DET
emaj-210	183	19	funds	fund	NOUN
emaj-210	183	20	were	be	AUX
emaj-210	183	21	very	very	ADV
emaj-210	183	22	overrated	overrated	ADJ
emaj-210	183	23	.	.	PUNCT
emaj-210	184	1	in	in	ADP
emaj-210	184	2	following	follow	VERB
emaj-210	184	3	periods	period	NOUN
emaj-210	184	4	,	,	PUNCT
emaj-210	184	5	operating	operating	NOUN
emaj-210	184	6	expenses	expense	NOUN
emaj-210	184	7	were	be	AUX
emaj-210	184	8	not	not	PART
emaj-210	184	9	implemented	implement	VERB
emaj-210	184	10	to	to	ADP
emaj-210	184	11	ordinary	ordinary	ADJ
emaj-210	184	12	income	income	NOUN
emaj-210	184	13	of	of	ADP
emaj-210	184	14	the	the	DET
emaj-210	184	15	current	current	ADJ
emaj-210	184	16	period	period	NOUN
emaj-210	184	17	,	,	PUNCT
emaj-210	184	18	but	but	CCONJ
emaj-210	184	19	they	they	PRON
emaj-210	184	20	were	be	AUX
emaj-210	184	21	instead	instead	ADV
emaj-210	184	22	deducted	deduct	VERB
emaj-210	184	23	from	from	ADP
emaj-210	184	24	the	the	DET
emaj-210	184	25	mentioned	mention	VERB
emaj-210	184	26	funds	fund	NOUN
emaj-210	184	27	.	.	PUNCT
emaj-210	185	1	thus	thus	ADV
emaj-210	185	2	,	,	PUNCT
emaj-210	185	3	it	it	PRON
emaj-210	185	4	was	be	AUX
emaj-210	185	5	ensured	ensure	VERB
emaj-210	185	6	that	that	SCONJ
emaj-210	185	7	the	the	DET
emaj-210	185	8	income	income	NOUN
emaj-210	185	9	figure	figure	NOUN
emaj-210	185	10	would	would	AUX
emaj-210	185	11	not	not	PART
emaj-210	185	12	decrease	decrease	VERB
emaj-210	185	13	.	.	PUNCT
emaj-210	186	1	another	another	DET
emaj-210	186	2	trouble	trouble	NOUN
emaj-210	186	3	corcerning	corcerne	VERB
emaj-210	186	4	the	the	DET
emaj-210	186	5	determination	determination	NOUN
emaj-210	186	6	of	of	ADP
emaj-210	186	7	income	income	NOUN
emaj-210	186	8	was	be	AUX
emaj-210	186	9	that	that	SCONJ
emaj-210	186	10	,	,	PUNCT
emaj-210	186	11	goods	good	NOUN
emaj-210	186	12	that	that	PRON
emaj-210	186	13	had	have	AUX
emaj-210	186	14	not	not	PART
emaj-210	186	15	been	be	AUX
emaj-210	186	16	actually	actually	ADV
emaj-210	186	17	sold	sell	VERB
emaj-210	186	18	were	be	AUX
emaj-210	186	19	shown	show	VERB
emaj-210	186	20	as	as	SCONJ
emaj-210	186	21	sold	sell	VERB
emaj-210	186	22	and	and	CCONJ
emaj-210	186	23	invoiced	invoice	VERB
emaj-210	186	24	.	.	PUNCT
emaj-210	187	1	thus	thus	ADV
emaj-210	187	2	,	,	PUNCT
emaj-210	187	3	the	the	DET
emaj-210	187	4	sales	sale	NOUN
emaj-210	187	5	income	income	NOUN
emaj-210	187	6	was	be	AUX
emaj-210	187	7	increased	increase	VERB
emaj-210	187	8	.	.	PUNCT
emaj-210	188	1	as	as	ADP
emaj-210	188	2	of	of	ADP
emaj-210	188	3	the	the	DET
emaj-210	188	4	end	end	NOUN
emaj-210	188	5	of	of	ADP
emaj-210	188	6	1997	1997	NUM
emaj-210	188	7	,	,	PUNCT
emaj-210	188	8	sunbeam	sunbeam	NOUN
emaj-210	188	9	company	company	NOUN
emaj-210	188	10	recorded	record	VERB
emaj-210	188	11	a	a	DET
emaj-210	188	12	revenue	revenue	NOUN
emaj-210	188	13	by	by	ADP
emaj-210	188	14	$	$	SYM
emaj-210	188	15	189	189	NUM
emaj-210	188	16	million	million	NUM
emaj-210	188	17	in	in	ADP
emaj-210	188	18	its	its	PRON
emaj-210	188	19	financial	financial	ADJ
emaj-210	188	20	statements	statement	NOUN
emaj-210	188	21	.	.	PUNCT
emaj-210	189	1	however	however	ADV
emaj-210	189	2	,	,	PUNCT
emaj-210	189	3	$	$	SYM
emaj-210	189	4	62	62	NUM
emaj-210	189	5	million	million	NUM
emaj-210	189	6	dollar	dollar	NOUN
emaj-210	189	7	of	of	ADP
emaj-210	189	8	this	this	DET
emaj-210	189	9	figure	figure	NOUN
emaj-210	189	10	was	be	AUX
emaj-210	189	11	due	due	ADJ
emaj-210	189	12	to	to	ADP
emaj-210	189	13	fraudulent	fraudulent	ADJ
emaj-210	189	14	transactions	transaction	NOUN
emaj-210	189	15	.	.	PUNCT
emaj-210	190	1	these	these	DET
emaj-210	190	2	fraudulent	fraudulent	ADJ
emaj-210	190	3	figures	figure	NOUN
emaj-210	190	4	,	,	PUNCT
emaj-210	190	5	created	create	VERB
emaj-210	190	6	by	by	ADP
emaj-210	190	7	the	the	DET
emaj-210	190	8	company	company	NOUN
emaj-210	190	9	's	's	PART
emaj-210	190	10	general	general	ADJ
emaj-210	190	11	manager	manager	NOUN
emaj-210	190	12	and	and	CCONJ
emaj-210	190	13	senior	senior	ADJ
emaj-210	190	14	finance	finance	NOUN
emaj-210	190	15	manager	manager	NOUN
emaj-210	190	16	,	,	PUNCT
emaj-210	190	17	caused	cause	VERB
emaj-210	190	18	the	the	DET
emaj-210	190	19	company	company	NOUN
emaj-210	190	20	's	's	PART
emaj-210	190	21	share	share	NOUN
emaj-210	190	22	price	price	NOUN
emaj-210	190	23	to	to	PART
emaj-210	190	24	rise	rise	VERB
emaj-210	190	25	from	from	ADP
emaj-210	190	26	us	we	PRON
emaj-210	190	27	$	$	SYM
emaj-210	190	28	12	12	NUM
emaj-210	190	29	to	to	ADP
emaj-210	190	30	us	we	PRON
emaj-210	190	31	$	$	SYM
emaj-210	190	32	52	52	NUM
emaj-210	190	33	in	in	ADP
emaj-210	190	34	the	the	DET
emaj-210	190	35	period	period	NOUN
emaj-210	190	36	of	of	ADP
emaj-210	190	37	1996	1996	NUM
emaj-210	190	38	-	-	SYM
emaj-210	190	39	1998	1998	NUM
emaj-210	190	40	.	.	PUNCT
emaj-210	191	1	it	it	PRON
emaj-210	191	2	was	be	AUX
emaj-210	191	3	stated	state	VERB
emaj-210	191	4	that	that	SCONJ
emaj-210	191	5	,	,	PUNCT
emaj-210	191	6	sunbeam	sunbeam	PROPN
emaj-210	191	7	firm	firm	NOUN
emaj-210	191	8	’s	’s	PART
emaj-210	191	9	auditor	auditor	NOUN
emaj-210	191	10	requested	request	VERB
emaj-210	191	11	only	only	ADV
emaj-210	191	12	a	a	DET
emaj-210	191	13	16	16	NUM
emaj-210	191	14	%	%	NOUN
emaj-210	191	15	correction	correction	NOUN
emaj-210	191	16	in	in	ADP
emaj-210	191	17	the	the	DET
emaj-210	191	18	figures	figure	NOUN
emaj-210	191	19	related	relate	VERB
emaj-210	191	20	to	to	ADP
emaj-210	191	21	income	income	NOUN
emaj-210	191	22	from	from	ADP
emaj-210	191	23	company	company	NOUN
emaj-210	191	24	management	management	NOUN
emaj-210	191	25	through	through	ADP
emaj-210	191	26	the	the	DET
emaj-210	191	27	controls	control	NOUN
emaj-210	191	28	of	of	ADP
emaj-210	191	29	1997	1997	NUM
emaj-210	191	30	.	.	PUNCT
emaj-210	192	1	this	this	PRON
emaj-210	192	2	is	be	AUX
emaj-210	192	3	because	because	SCONJ
emaj-210	192	4	,	,	PUNCT
emaj-210	192	5	the	the	DET
emaj-210	192	6	firm	firm	NOUN
emaj-210	192	7	’s	’s	PART
emaj-210	192	8	auditor	auditor	NOUN
emaj-210	192	9	analyzed	analyze	VERB
emaj-210	192	10	problematic	problematic	ADJ
emaj-210	192	11	transactions	transaction	NOUN
emaj-210	192	12	staying	stay	VERB
emaj-210	192	13	out	out	ADP
emaj-210	192	14	of	of	ADP
emaj-210	192	15	16	16	NUM
emaj-210	192	16	%	%	NOUN
emaj-210	192	17	,	,	PUNCT
emaj-210	192	18	but	but	CCONJ
emaj-210	192	19	he	he	PRON
emaj-210	192	20	did	do	AUX
emaj-210	192	21	not	not	PART
emaj-210	192	22	qualify	qualify	VERB
emaj-210	192	23	them	they	PRON
emaj-210	192	24	as	as	ADP
emaj-210	192	25	significant	significant	ADJ
emaj-210	192	26	.	.	PUNCT
emaj-210	193	1	therefore	therefore	ADV
emaj-210	193	2	,	,	PUNCT
emaj-210	193	3	it	it	PRON
emaj-210	193	4	was	be	AUX
emaj-210	193	5	understood	understand	VERB
emaj-210	193	6	that	that	SCONJ
emaj-210	193	7	the	the	DET
emaj-210	193	8	auditor	auditor	NOUN
emaj-210	193	9	did	do	AUX
emaj-210	193	10	not	not	PART
emaj-210	193	11	reflect	reflect	VERB
emaj-210	193	12	these	these	DET
emaj-210	193	13	fraudulent	fraudulent	ADJ
emaj-210	193	14	figures	figure	NOUN
emaj-210	193	15	which	which	PRON
emaj-210	193	16	significantly	significantly	ADV
emaj-210	193	17	affected	affect	VERB
emaj-210	193	18	the	the	DET
emaj-210	193	19	owners	owner	NOUN
emaj-210	193	20	of	of	ADP
emaj-210	193	21	shares	share	NOUN
emaj-210	193	22	in	in	ADP
emaj-210	193	23	terms	term	NOUN
emaj-210	193	24	of	of	ADP
emaj-210	193	25	share	share	NOUN
emaj-210	193	26	prices	price	NOUN
emaj-210	193	27	.	.	PUNCT
emaj-210	194	1	in	in	ADP
emaj-210	194	2	other	other	ADJ
emaj-210	194	3	words	word	NOUN
emaj-210	194	4	,	,	PUNCT
emaj-210	194	5	while	while	SCONJ
emaj-210	194	6	the	the	DET
emaj-210	194	7	auditor	auditor	NOUN
emaj-210	194	8	needed	need	VERB
emaj-210	194	9	to	to	PART
emaj-210	194	10	organize	organize	VERB
emaj-210	194	11	a	a	DET
emaj-210	194	12	negative	negative	ADJ
emaj-210	194	13	audit	audit	NOUN
emaj-210	194	14	report	report	NOUN
emaj-210	194	15	considering	consider	VERB
emaj-210	194	16	the	the	DET
emaj-210	194	17	total	total	ADJ
emaj-210	194	18	misstatement	misstatement	NOUN
emaj-210	194	19	of	of	ADP
emaj-210	194	20	32,8	32,8	PROPN
emaj-210	194	21	%	%	NOUN
emaj-210	194	22	,	,	PUNCT
emaj-210	194	23	the	the	DET
emaj-210	194	24	auditor	auditor	NOUN
emaj-210	194	25	described	describe	VERB
emaj-210	194	26	only	only	ADV
emaj-210	194	27	16	16	NUM
emaj-210	194	28	%	%	NOUN
emaj-210	194	29	of	of	ADP
emaj-210	194	30	the	the	DET
emaj-210	194	31	false	false	ADJ
emaj-210	194	32	pretence	pretence	NOUN
emaj-210	194	33	as	as	ADP
emaj-210	194	34	problematic	problematic	ADJ
emaj-210	194	35	and	and	CCONJ
emaj-210	194	36	accordingly	accordingly	ADV
emaj-210	194	37	prepared	prepare	VERB
emaj-210	194	38	a	a	DET
emaj-210	194	39	positive	positive	ADJ
emaj-210	194	40	audit	audit	NOUN
emaj-210	194	41	report	report	NOUN
emaj-210	194	42	(	(	PUNCT
emaj-210	194	43	hilzenrath	hilzenrath	NOUN
emaj-210	194	44	,	,	PUNCT
emaj-210	194	45	2001	2001	NUM
emaj-210	194	46	)	)	PUNCT
emaj-210	194	47	.	.	PUNCT
emaj-210	195	1	parmalat	parmalat	PROPN
emaj-210	195	2	company	company	NOUN
emaj-210	195	3	was	be	AUX
emaj-210	195	4	established	establish	VERB
emaj-210	195	5	in	in	ADP
emaj-210	195	6	1961	1961	NUM
emaj-210	195	7	by	by	ADP
emaj-210	195	8	calisto	calisto	PROPN
emaj-210	195	9	tanzi	tanzi	PROPN
emaj-210	195	10	as	as	ADP
emaj-210	195	11	a	a	DET
emaj-210	195	12	milk	milk	NOUN
emaj-210	195	13	pasteurization	pasteurization	NOUN
emaj-210	195	14	centre	centre	NOUN
emaj-210	195	15	in	in	ADP
emaj-210	195	16	parmaitaly	parmaitaly	NOUN
emaj-210	195	17	.	.	PUNCT
emaj-210	196	1	in	in	ADP
emaj-210	196	2	1990	1990	NUM
emaj-210	196	3	,	,	PUNCT
emaj-210	196	4	the	the	DET
emaj-210	196	5	company	company	NOUN
emaj-210	196	6	registered	register	VERB
emaj-210	196	7	for	for	ADP
emaj-210	196	8	milan	milan	PROPN
emaj-210	196	9	capital	capital	NOUN
emaj-210	196	10	markets	market	NOUN
emaj-210	196	11	and	and	CCONJ
emaj-210	196	12	it	it	PRON
emaj-210	196	13	grew	grow	VERB
emaj-210	196	14	to	to	PART
emaj-210	196	15	be	be	AUX
emaj-210	196	16	italy	italy	PROPN
emaj-210	196	17	’s	’s	PART
emaj-210	196	18	8th	8th	ADJ
emaj-210	196	19	largest	large	ADJ
emaj-210	196	20	company	company	NOUN
emaj-210	196	21	in	in	ADP
emaj-210	196	22	a	a	DET
emaj-210	196	23	short	short	ADJ
emaj-210	196	24	time	time	NOUN
emaj-210	196	25	.	.	PUNCT
emaj-210	197	1	at	at	ADP
emaj-210	197	2	the	the	DET
emaj-210	197	3	end	end	NOUN
emaj-210	197	4	of	of	ADP
emaj-210	197	5	2003	2003	NUM
emaj-210	197	6	,	,	PUNCT
emaj-210	197	7	$	$	SYM
emaj-210	197	8	8	8	NUM
emaj-210	197	9	billion	billion	NUM
emaj-210	197	10	deficit	deficit	NOUN
emaj-210	197	11	came	come	VERB
emaj-210	197	12	to	to	ADP
emaj-210	197	13	the	the	DET
emaj-210	197	14	foreground	foreground	NOUN
emaj-210	197	15	due	due	ADP
emaj-210	197	16	to	to	ADP
emaj-210	197	17	irregularities	irregularity	NOUN
emaj-210	197	18	in	in	ADP
emaj-210	197	19	the	the	DET
emaj-210	197	20	accounting	accounting	NOUN
emaj-210	197	21	records	record	NOUN
emaj-210	197	22	and	and	CCONJ
emaj-210	197	23	it	it	PRON
emaj-210	197	24	became	become	VERB
emaj-210	197	25	one	one	NUM
emaj-210	197	26	of	of	ADP
emaj-210	197	27	the	the	DET
emaj-210	197	28	greatest	great	ADJ
emaj-210	197	29	scandals	scandal	NOUN
emaj-210	197	30	of	of	ADP
emaj-210	197	31	italy	italy	PROPN
emaj-210	197	32	’s	’s	PART
emaj-210	197	33	history	history	NOUN
emaj-210	197	34	.	.	PUNCT
emaj-210	198	1	the	the	DET
emaj-210	198	2	reason	reason	NOUN
emaj-210	198	3	for	for	ADP
emaj-210	198	4	the	the	DET
emaj-210	198	5	bankruptcy	bankruptcy	NOUN
emaj-210	198	6	of	of	ADP
emaj-210	198	7	company	company	NOUN
emaj-210	198	8	was	be	AUX
emaj-210	198	9	shown	show	VERB
emaj-210	198	10	as	as	ADP
emaj-210	198	11	the	the	DET
emaj-210	198	12	exhaustion	exhaustion	NOUN
emaj-210	198	13	of	of	ADP
emaj-210	198	14	financial	financial	ADJ
emaj-210	198	15	resources	resource	NOUN
emaj-210	198	16	between	between	ADP
emaj-210	198	17	the	the	DET
emaj-210	198	18	year	year	NOUN
emaj-210	198	19	1990	1990	NUM
emaj-210	198	20	which	which	DET
emaj-210	198	21	company	company	NOUN
emaj-210	198	22	went	go	VERB
emaj-210	198	23	to	to	ADP
emaj-210	198	24	public	public	ADJ
emaj-210	198	25	and	and	CCONJ
emaj-210	198	26	the	the	DET
emaj-210	198	27	year	year	NOUN
emaj-210	198	28	2003	2003	NUM
emaj-210	198	29	when	when	SCONJ
emaj-210	198	30	banktruptcy	banktruptcy	NOUN
emaj-210	198	31	occured	occur	VERB
emaj-210	198	32	.	.	PUNCT
emaj-210	199	1	financial	financial	ADJ
emaj-210	199	2	resources	resource	NOUN
emaj-210	199	3	were	be	AUX
emaj-210	199	4	transferred	transfer	VERB
emaj-210	199	5	to	to	ADP
emaj-210	199	6	offshore	offshore	ADJ
emaj-210	199	7	and	and	CCONJ
emaj-210	199	8	special	special	ADJ
emaj-210	199	9	purpose	purpose	NOUN
emaj-210	199	10	institutions	institution	NOUN
emaj-210	199	11	in	in	ADP
emaj-210	199	12	foreign	foreign	ADJ
emaj-210	199	13	countries	country	NOUN
emaj-210	199	14	through	through	ADP
emaj-210	199	15	the	the	DET
emaj-210	199	16	banks	bank	NOUN
emaj-210	199	17	.	.	PUNCT
emaj-210	200	1	the	the	DET
emaj-210	200	2	scandal	scandal	NOUN
emaj-210	200	3	came	come	VERB
emaj-210	200	4	into	into	ADP
emaj-210	200	5	being	being	NOUN
emaj-210	200	6	when	when	SCONJ
emaj-210	200	7	bank	bank	PROPN
emaj-210	200	8	of	of	ADP
emaj-210	200	9	america	america	PROPN
emaj-210	200	10	rejected	reject	VERB
emaj-210	200	11	the	the	DET
emaj-210	200	12	€	€	SYM
emaj-210	200	13	500	500	NUM
emaj-210	200	14	million	million	NUM
emaj-210	200	15	bond	bond	NOUN
emaj-210	200	16	payment	payment	NOUN
emaj-210	200	17	.	.	PUNCT
emaj-210	201	1	despite	despite	SCONJ
emaj-210	201	2	the	the	DET
emaj-210	201	3	fact	fact	NOUN
emaj-210	201	4	that	that	SCONJ
emaj-210	201	5	there	there	PRON
emaj-210	201	6	was	be	VERB
emaj-210	201	7	€	€	SYM
emaj-210	201	8	4,2	4,2	NUM
emaj-210	201	9	billion	billion	NUM
emaj-210	201	10	in	in	ADP
emaj-210	201	11	cash	cash	NOUN
emaj-210	201	12	on	on	ADP
emaj-210	201	13	the	the	DET
emaj-210	201	14	company	company	NOUN
emaj-210	201	15	's	's	PART
emaj-210	201	16	balance	balance	NOUN
emaj-210	201	17	sheet	sheet	NOUN
emaj-210	201	18	,	,	PUNCT
emaj-210	201	19	the	the	DET
emaj-210	201	20	company	company	NOUN
emaj-210	201	21	had	have	AUX
emaj-210	201	22	caused	cause	VERB
emaj-210	201	23	suspicion	suspicion	NOUN
emaj-210	201	24	.	.	PUNCT
emaj-210	202	1	the	the	DET
emaj-210	202	2	reason	reason	NOUN
emaj-210	202	3	is	be	AUX
emaj-210	202	4	that	that	SCONJ
emaj-210	202	5	,	,	PUNCT
emaj-210	202	6	the	the	DET
emaj-210	202	7	company	company	NOUN
emaj-210	202	8	had	have	AUX
emaj-210	202	9	paid	pay	VERB
emaj-210	202	10	€	€	SYM
emaj-210	202	11	150	150	NUM
emaj-210	202	12	million	million	NUM
emaj-210	202	13	for	for	ADP
emaj-210	202	14	current	current	ADJ
emaj-210	202	15	maturity	maturity	NOUN
emaj-210	202	16	with	with	ADP
emaj-210	202	17	bank	bank	NOUN
emaj-210	202	18	and	and	CCONJ
emaj-210	202	19	government	government	NOUN
emaj-210	202	20	loans	loan	NOUN
emaj-210	202	21	.	.	PUNCT
emaj-210	203	1	as	as	ADP
emaj-210	203	2	a	a	DET
emaj-210	203	3	result	result	NOUN
emaj-210	203	4	of	of	ADP
emaj-210	203	5	the	the	DET
emaj-210	203	6	examinations	examination	NOUN
emaj-210	203	7	initiated	initiate	VERB
emaj-210	203	8	on	on	ADP
emaj-210	203	9	this	this	DET
emaj-210	203	10	basis	basis	NOUN
emaj-210	203	11	,	,	PUNCT
emaj-210	203	12	it	it	PRON
emaj-210	203	13	was	be	AUX
emaj-210	203	14	understood	understand	VERB
emaj-210	203	15	that	that	SCONJ
emaj-210	203	16	,	,	PUNCT
emaj-210	203	17	approximately	approximately	ADV
emaj-210	203	18	€	€	SYM
emaj-210	203	19	4	4	NUM
emaj-210	203	20	billion	billion	NUM
emaj-210	203	21	of	of	ADP
emaj-210	203	22	the	the	DET
emaj-210	203	23	money	money	NOUN
emaj-210	203	24	was	be	AUX
emaj-210	203	25	in	in	ADP
emaj-210	203	26	the	the	DET
emaj-210	203	27	accounts	account	NOUN
emaj-210	203	28	of	of	ADP
emaj-210	203	29	bonlet	bonlet	NOUN
emaj-210	203	30	finance	finance	NOUN
emaj-210	203	31	company	company	NOUN
emaj-210	203	32	which	which	PRON
emaj-210	203	33	was	be	AUX
emaj-210	203	34	a	a	DET
emaj-210	203	35	subsidiary	subsidiary	NOUN
emaj-210	203	36	of	of	ADP
emaj-210	203	37	parmalat	parmalat	PROPN
emaj-210	203	38	company	company	PROPN
emaj-210	203	39	.	.	PUNCT
emaj-210	204	1	bonlet	bonlet	PROPN
emaj-210	204	2	finance	finance	PROPN
emaj-210	204	3	company	company	NOUN
emaj-210	204	4	was	be	AUX
emaj-210	204	5	located	locate	VERB
emaj-210	204	6	in	in	ADP
emaj-210	204	7	cayman	cayman	PROPN
emaj-210	204	8	islands	island	NOUN
emaj-210	204	9	.	.	PUNCT
emaj-210	205	1	however	however	ADV
emaj-210	205	2	,	,	PUNCT
emaj-210	205	3	it	it	PRON
emaj-210	205	4	was	be	AUX
emaj-210	205	5	seen	see	VERB
emaj-210	205	6	that	that	SCONJ
emaj-210	205	7	there	there	PRON
emaj-210	205	8	was	be	VERB
emaj-210	205	9	no	no	DET
emaj-210	205	10	such	such	ADJ
emaj-210	205	11	money	money	NOUN
emaj-210	205	12	and	and	CCONJ
emaj-210	205	13	the	the	DET
emaj-210	205	14	company	company	NOUN
emaj-210	205	15	accounts	account	NOUN
emaj-210	205	16	were	be	AUX
emaj-210	205	17	inflated	inflate	VERB
emaj-210	205	18	by	by	ADP
emaj-210	205	19	€	€	SYM
emaj-210	205	20	8	8	NUM
emaj-210	205	21	billion	billion	NUM
emaj-210	205	22	.	.	PUNCT
emaj-210	206	1	that	that	PRON
emaj-210	206	2	was	be	AUX
emaj-210	206	3	related	relate	VERB
emaj-210	206	4	with	with	ADP
emaj-210	206	5	the	the	DET
emaj-210	206	6	participation	participation	NOUN
emaj-210	206	7	of	of	ADP
emaj-210	206	8	bonlet	bonlet	NOUN
emaj-210	206	9	finance	finance	NOUN
emaj-210	206	10	company	company	NOUN
emaj-210	206	11	located	locate	VERB
emaj-210	206	12	in	in	ADP
emaj-210	206	13	cayman	cayman	PROPN
emaj-210	206	14	islands	island	NOUN
emaj-210	206	15	.	.	PUNCT
emaj-210	207	1	on	on	ADP
emaj-210	207	2	this	this	DET
emaj-210	207	3	occasion	occasion	NOUN
emaj-210	207	4	,	,	PUNCT
emaj-210	207	5	it	it	PRON
emaj-210	207	6	was	be	AUX
emaj-210	207	7	determined	determine	VERB
emaj-210	207	8	by	by	ADP
emaj-210	207	9	the	the	DET
emaj-210	207	10	italian	italian	ADJ
emaj-210	207	11	prosecutors	prosecutor	NOUN
emaj-210	207	12	that	that	SCONJ
emaj-210	207	13	,	,	PUNCT
emaj-210	207	14	during	during	ADP
emaj-210	207	15	15	15	NUM
emaj-210	207	16	years	year	NOUN
emaj-210	207	17	there	there	PRON
emaj-210	207	18	were	be	VERB
emaj-210	207	19	always	always	ADV
emaj-210	207	20	irregularities	irregularity	NOUN
emaj-210	207	21	on	on	ADP
emaj-210	207	22	accounts	account	NOUN
emaj-210	207	23	.	.	PUNCT
emaj-210	208	1	the	the	DET
emaj-210	208	2	most	most	ADV
emaj-210	208	3	important	important	ADJ
emaj-210	208	4	factor	factor	NOUN
emaj-210	208	5	that	that	PRON
emaj-210	208	6	sets	set	VERB
emaj-210	208	7	the	the	DET
emaj-210	208	8	ground	ground	NOUN
emaj-210	208	9	for	for	ADP
emaj-210	208	10	the	the	DET
emaj-210	208	11	parmalat	parmalat	ADJ
emaj-210	208	12	scandal	scandal	NOUN
emaj-210	208	13	was	be	AUX
emaj-210	208	14	the	the	DET
emaj-210	208	15	inadequacies	inadequacy	NOUN
emaj-210	208	16	observed	observe	VERB
emaj-210	208	17	in	in	ADP
emaj-210	208	18	the	the	DET
emaj-210	208	19	independent	independent	ADJ
emaj-210	208	20	audit	audit	NOUN
emaj-210	208	21	of	of	ADP
emaj-210	208	22	the	the	DET
emaj-210	208	23	company	company	NOUN
emaj-210	208	24	.	.	PUNCT
emaj-210	209	1	grant	grant	PROPN
emaj-210	209	2	thornton	thornton	PROPN
emaj-210	209	3	and	and	CCONJ
emaj-210	209	4	deloitte	deloitte	PROPN
emaj-210	209	5	touche	touche	PROPN
emaj-210	209	6	were	be	AUX
emaj-210	209	7	accused	accuse	VERB
emaj-210	209	8	of	of	ADP
emaj-210	209	9	not	not	PART
emaj-210	209	10	detecting	detect	VERB
emaj-210	209	11	the	the	DET
emaj-210	209	12	fraud	fraud	NOUN
emaj-210	209	13	in	in	ADP
emaj-210	209	14	parmalat	parmalat	PROPN
emaj-210	209	15	(	(	PUNCT
emaj-210	209	16	jucca	jucca	NOUN
emaj-210	209	17	and	and	CCONJ
emaj-210	209	18	stempel	stempel	NOUN
emaj-210	209	19	,	,	PUNCT
emaj-210	209	20	2007	2007	NUM
emaj-210	209	21	)	)	PUNCT
emaj-210	209	22	.	.	PUNCT
emaj-210	210	1	iv	iv	X
emaj-210	210	2	.	.	PUNCT
emaj-210	210	3	conclusion	conclusion	NOUN
emaj-210	210	4	and	and	CCONJ
emaj-210	210	5	recommendations	recommendation	NOUN
emaj-210	210	6	fraud	fraud	VERB
emaj-210	210	7	audit	audit	NOUN
emaj-210	210	8	gains	gain	VERB
emaj-210	210	9	importance	importance	NOUN
emaj-210	210	10	every	every	DET
emaj-210	210	11	day	day	NOUN
emaj-210	210	12	because	because	SCONJ
emaj-210	210	13	of	of	ADP
emaj-210	210	14	increasing	increase	VERB
emaj-210	210	15	accounting	accounting	NOUN
emaj-210	210	16	scandals	scandal	NOUN
emaj-210	210	17	.	.	PUNCT
emaj-210	211	1	accounting	accounting	NOUN
emaj-210	211	2	scandals	scandal	NOUN
emaj-210	211	3	in	in	ADP
emaj-210	211	4	businesses	business	NOUN
emaj-210	211	5	have	have	AUX
emaj-210	211	6	caused	cause	VERB
emaj-210	211	7	significant	significant	ADJ
emaj-210	211	8	losses	loss	NOUN
emaj-210	211	9	both	both	CCONJ
emaj-210	211	10	in	in	ADP
emaj-210	211	11	the	the	DET
emaj-210	211	12	world	world	NOUN
emaj-210	211	13	and	and	CCONJ
emaj-210	211	14	turkey	turkey	NOUN
emaj-210	211	15	.	.	PUNCT
emaj-210	212	1	they	they	PRON
emaj-210	212	2	have	have	VERB
emaj-210	212	3	macro	macro	ADJ
emaj-210	212	4	and	and	CCONJ
emaj-210	212	5	micro	micro	ADJ
emaj-210	212	6	impacts	impact	NOUN
emaj-210	212	7	.	.	PUNCT
emaj-210	213	1	although	although	SCONJ
emaj-210	213	2	fraud	fraud	NOUN
emaj-210	213	3	prevention	prevention	NOUN
emaj-210	213	4	is	be	AUX
emaj-210	213	5	difficult	difficult	ADJ
emaj-210	213	6	,	,	PUNCT
emaj-210	213	7	an	an	DET
emaj-210	213	8	audit	audit	NOUN
emaj-210	213	9	based	base	VERB
emaj-210	213	10	on	on	ADP
emaj-210	213	11	standards	standard	NOUN
emaj-210	213	12	and	and	CCONJ
emaj-210	213	13	codes	code	NOUN
emaj-210	213	14	of	of	ADP
emaj-210	213	15	ethics	ethic	NOUN
emaj-210	213	16	can	can	AUX
emaj-210	213	17	enable	enable	VERB
emaj-210	213	18	to	to	PART
emaj-210	213	19	reduce	reduce	VERB
emaj-210	213	20	fraud	fraud	NOUN
emaj-210	213	21	and	and	CCONJ
emaj-210	213	22	help	help	VERB
emaj-210	213	23	for	for	ADP
emaj-210	213	24	timely	timely	ADJ
emaj-210	213	25	detection	detection	NOUN
emaj-210	213	26	.	.	PUNCT
emaj-210	214	1	thus	thus	ADV
emaj-210	214	2	,	,	PUNCT
emaj-210	214	3	corporations	corporation	NOUN
emaj-210	214	4	should	should	AUX
emaj-210	214	5	first	first	ADV
emaj-210	214	6	take	take	VERB
emaj-210	214	7	their	their	PRON
emaj-210	214	8	financial	financial	ADJ
emaj-210	214	9	statements	statement	NOUN
emaj-210	214	10	under	under	ADP
emaj-210	214	11	control	control	NOUN
emaj-210	214	12	.	.	PUNCT
emaj-210	215	1	for	for	ADP
emaj-210	215	2	this	this	PRON
emaj-210	215	3	,	,	PUNCT
emaj-210	215	4	corporations	corporation	NOUN
emaj-210	215	5	need	need	VERB
emaj-210	215	6	reliable	reliable	ADJ
emaj-210	215	7	financial	financial	ADJ
emaj-210	215	8	statements	statement	NOUN
emaj-210	215	9	and	and	CCONJ
emaj-210	215	10	a	a	DET
emaj-210	215	11	powerful	powerful	ADJ
emaj-210	215	12	cost	cost	NOUN
emaj-210	215	13	accounting	accounting	NOUN
emaj-210	215	14	system	system	NOUN
emaj-210	215	15	,	,	PUNCT
emaj-210	215	16	that	that	PRON
emaj-210	215	17	is	be	AUX
emaj-210	215	18	used	use	VERB
emaj-210	215	19	in	in	ADP
emaj-210	215	20	all	all	DET
emaj-210	215	21	parts	part	NOUN
emaj-210	215	22	of	of	ADP
emaj-210	215	23	the	the	DET
emaj-210	215	24	management	management	NOUN
emaj-210	215	25	function	function	NOUN
emaj-210	215	26	from	from	ADP
emaj-210	215	27	planning	plan	VERB
emaj-210	215	28	to	to	PART
emaj-210	215	29	control	control	NOUN
emaj-210	215	30	of	of	ADP
emaj-210	215	31	production	production	NOUN
emaj-210	215	32	activities	activity	NOUN
emaj-210	215	33	.	.	PUNCT
emaj-210	216	1	the	the	DET
emaj-210	216	2	information	information	NOUN
emaj-210	216	3	contained	contain	VERB
emaj-210	216	4	in	in	ADP
emaj-210	216	5	financial	financial	ADJ
emaj-210	216	6	statements	statement	NOUN
emaj-210	216	7	prepared	prepare	VERB
emaj-210	216	8	by	by	ADP
emaj-210	216	9	the	the	DET
emaj-210	216	10	business	business	NOUN
emaj-210	216	11	must	must	AUX
emaj-210	216	12	be	be	AUX
emaj-210	216	13	delivered	deliver	VERB
emaj-210	216	14	to	to	ADP
emaj-210	216	15	interested	interested	ADJ
emaj-210	216	16	parties	party	NOUN
emaj-210	216	17	in	in	ADP
emaj-210	216	18	a	a	DET
emaj-210	216	19	timely	timely	ADJ
emaj-210	216	20	,	,	PUNCT
emaj-210	216	21	accurate	accurate	ADJ
emaj-210	216	22	,	,	PUNCT
emaj-210	216	23	reliable	reliable	ADJ
emaj-210	216	24	,	,	PUNCT
emaj-210	216	25	understandable	understandable	ADJ
emaj-210	216	26	,	,	PUNCT
emaj-210	216	27	complete	complete	ADJ
emaj-210	216	28	and	and	CCONJ
emaj-210	216	29	up	up	ADP
emaj-210	216	30	-	-	PUNCT
emaj-210	216	31	to	to	ADP
emaj-210	216	32	-	-	PUNCT
emaj-210	216	33	date	date	NOUN
emaj-210	216	34	manner	manner	NOUN
emaj-210	216	35	.	.	PUNCT
emaj-210	217	1	independent	independent	ADJ
emaj-210	217	2	auditors	auditor	NOUN
emaj-210	217	3	are	be	AUX
emaj-210	217	4	needed	need	VERB
emaj-210	217	5	to	to	PART
emaj-210	217	6	provide	provide	VERB
emaj-210	217	7	this	this	DET
emaj-210	217	8	tremendous	tremendous	ADJ
emaj-210	217	9	target	target	NOUN
emaj-210	217	10	and	and	CCONJ
emaj-210	217	11	to	to	PART
emaj-210	217	12	increase	increase	VERB
emaj-210	217	13	investor	investor	NOUN
emaj-210	217	14	confidence	confidence	NOUN
emaj-210	217	15	in	in	ADP
emaj-210	217	16	financial	financial	ADJ
emaj-210	217	17	information	information	NOUN
emaj-210	217	18	.	.	PUNCT
emaj-210	218	1	in	in	ADP
emaj-210	218	2	addition	addition	NOUN
emaj-210	218	3	,	,	PUNCT
emaj-210	218	4	the	the	DET
emaj-210	218	5	independent	independent	ADJ
emaj-210	218	6	auditors	auditor	NOUN
emaj-210	218	7	who	who	PRON
emaj-210	218	8	audit	audit	VERB
emaj-210	218	9	the	the	DET
emaj-210	218	10	companies	company	NOUN
emaj-210	218	11	must	must	AUX
emaj-210	218	12	be	be	AUX
emaj-210	218	13	brought	bring	VERB
emaj-210	218	14	to	to	ADP
emaj-210	218	15	the	the	DET
emaj-210	218	16	intended	intend	VERB
emaj-210	218	17	level	level	NOUN
emaj-210	218	18	by	by	ADP
emaj-210	218	19	volume	volume	NOUN
emaj-210	218	20	10	10	NUM
emaj-210	218	21	no	no	DET
emaj-210	218	22	1	1	NUM
emaj-210	218	23	(	(	PUNCT
emaj-210	218	24	2020	2020	NUM
emaj-210	218	25	)	)	PUNCT
emaj-210	218	26	|	|	ADV
emaj-210	218	27	issn	issn	VERB
emaj-210	218	28	2158	2158	NUM
emaj-210	218	29	-	-	SYM
emaj-210	218	30	8708	8708	NUM
emaj-210	218	31	(	(	PUNCT
emaj-210	218	32	online	online	NOUN
emaj-210	218	33	)	)	PUNCT
emaj-210	218	34	|	|	ADV
emaj-210	218	35	doi	doi	X
emaj-210	218	36	10.5195	10.5195	NUM
emaj-210	218	37	/	/	SYM
emaj-210	218	38	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	219	1	|	|	ADV
emaj-210	219	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-210	219	3	vedat	vedat	NOUN
emaj-210	219	4	akman	akman	NOUN
emaj-210	219	5	,	,	PUNCT
emaj-210	219	6	berkan	berkan	ADJ
emaj-210	219	7	acar	acar	NOUN
emaj-210	219	8	,	,	PUNCT
emaj-210	219	9	cevdet	cevdet	NOUN
emaj-210	219	10	kızıl	kızıl	NOUN
emaj-210	219	11	emerging	emerge	VERB
emaj-210	219	12	markets	market	NOUN
emaj-210	219	13	journal	journal	NOUN
emaj-210	219	14	|	|	ADV
emaj-210	219	15	p	p	NOUN
emaj-210	219	16	a	a	DET
emaj-210	219	17	g	g	NOUN
emaj-210	219	18	e	e	NOUN
emaj-210	219	19	|65	|65	NOUN
emaj-210	219	20	providing	provide	VERB
emaj-210	219	21	adequate	adequate	ADJ
emaj-210	219	22	training	training	NOUN
emaj-210	219	23	before	before	ADV
emaj-210	219	24	and	and	CCONJ
emaj-210	219	25	after	after	ADP
emaj-210	219	26	the	the	DET
emaj-210	219	27	tasks	task	NOUN
emaj-210	219	28	.	.	PUNCT
emaj-210	220	1	the	the	DET
emaj-210	220	2	reason	reason	NOUN
emaj-210	220	3	is	be	AUX
emaj-210	220	4	that	that	SCONJ
emaj-210	220	5	,	,	PUNCT
emaj-210	220	6	the	the	DET
emaj-210	220	7	independent	independent	ADJ
emaj-210	220	8	auditing	auditing	NOUN
emaj-210	220	9	sector	sector	NOUN
emaj-210	220	10	has	have	VERB
emaj-210	220	11	a	a	DET
emaj-210	220	12	crucial	crucial	ADJ
emaj-210	220	13	role	role	NOUN
emaj-210	220	14	in	in	ADP
emaj-210	220	15	ensuring	ensure	VERB
emaj-210	220	16	the	the	DET
emaj-210	220	17	trusting	trust	VERB
emaj-210	220	18	environment	environment	NOUN
emaj-210	220	19	in	in	ADP
emaj-210	220	20	financial	financial	ADJ
emaj-210	220	21	markets	market	NOUN
emaj-210	220	22	.	.	PUNCT
emaj-210	221	1	independent	independent	ADJ
emaj-210	221	2	auditing	auditing	NOUN
emaj-210	221	3	sector	sector	NOUN
emaj-210	221	4	is	be	AUX
emaj-210	221	5	also	also	ADV
emaj-210	221	6	critically	critically	ADV
emaj-210	221	7	important	important	ADJ
emaj-210	221	8	for	for	ADP
emaj-210	221	9	transparency	transparency	NOUN
emaj-210	221	10	.	.	PUNCT
emaj-210	222	1	many	many	ADJ
emaj-210	222	2	different	different	ADJ
emaj-210	222	3	auditing	auditing	NOUN
emaj-210	222	4	techniques	technique	NOUN
emaj-210	222	5	can	can	AUX
emaj-210	222	6	be	be	AUX
emaj-210	222	7	used	use	VERB
emaj-210	222	8	in	in	ADP
emaj-210	222	9	fraud	fraud	NOUN
emaj-210	222	10	audits	audits	NOUN
emaj-210	222	11	.	.	PUNCT
emaj-210	223	1	when	when	SCONJ
emaj-210	223	2	a	a	DET
emaj-210	223	3	symptom	symptom	NOUN
emaj-210	223	4	on	on	ADP
emaj-210	223	5	the	the	DET
emaj-210	223	6	presence	presence	NOUN
emaj-210	223	7	of	of	ADP
emaj-210	223	8	fraud	fraud	NOUN
emaj-210	223	9	shows	show	VERB
emaj-210	223	10	up	up	ADP
emaj-210	223	11	,	,	PUNCT
emaj-210	223	12	the	the	DET
emaj-210	223	13	subject	subject	NOUN
emaj-210	223	14	should	should	AUX
emaj-210	223	15	be	be	AUX
emaj-210	223	16	examined	examine	VERB
emaj-210	223	17	in	in	ADP
emaj-210	223	18	detail	detail	NOUN
emaj-210	223	19	with	with	ADP
emaj-210	223	20	additional	additional	ADJ
emaj-210	223	21	audit	audit	NOUN
emaj-210	223	22	techniques	technique	NOUN
emaj-210	223	23	.	.	PUNCT
emaj-210	224	1	the	the	DET
emaj-210	224	2	essential	essential	ADJ
emaj-210	224	3	element	element	NOUN
emaj-210	224	4	to	to	PART
emaj-210	224	5	be	be	AUX
emaj-210	224	6	able	able	ADJ
emaj-210	224	7	to	to	PART
emaj-210	224	8	detect	detect	VERB
emaj-210	224	9	the	the	DET
emaj-210	224	10	fraud	fraud	NOUN
emaj-210	224	11	is	be	AUX
emaj-210	224	12	that	that	SCONJ
emaj-210	224	13	,	,	PUNCT
emaj-210	224	14	the	the	DET
emaj-210	224	15	auditor	auditor	NOUN
emaj-210	224	16	should	should	AUX
emaj-210	224	17	move	move	VERB
emaj-210	224	18	in	in	ADP
emaj-210	224	19	professional	professional	ADJ
emaj-210	224	20	skepticism	skepticism	NOUN
emaj-210	224	21	.	.	PUNCT
emaj-210	225	1	in	in	ADP
emaj-210	225	2	this	this	DET
emaj-210	225	3	process	process	NOUN
emaj-210	225	4	,	,	PUNCT
emaj-210	225	5	inventory	inventory	NOUN
emaj-210	225	6	counting	counting	NOUN
emaj-210	225	7	such	such	ADJ
emaj-210	225	8	as	as	ADP
emaj-210	225	9	cash	cash	NOUN
emaj-210	225	10	and	and	CCONJ
emaj-210	225	11	stock	stock	NOUN
emaj-210	225	12	can	can	AUX
emaj-210	225	13	be	be	AUX
emaj-210	225	14	done	do	VERB
emaj-210	225	15	,	,	PUNCT
emaj-210	225	16	the	the	DET
emaj-210	225	17	audit	audit	NOUN
emaj-210	225	18	techniques	technique	NOUN
emaj-210	225	19	applied	apply	VERB
emaj-210	225	20	can	can	AUX
emaj-210	225	21	be	be	AUX
emaj-210	225	22	changed	change	VERB
emaj-210	225	23	,	,	PUNCT
emaj-210	225	24	interviews	interview	NOUN
emaj-210	225	25	with	with	ADP
emaj-210	225	26	employees	employee	NOUN
emaj-210	225	27	and	and	CCONJ
emaj-210	225	28	management	management	NOUN
emaj-210	225	29	can	can	AUX
emaj-210	225	30	be	be	AUX
emaj-210	225	31	made	make	VERB
emaj-210	225	32	and	and	CCONJ
emaj-210	225	33	verification	verification	NOUN
emaj-210	225	34	can	can	AUX
emaj-210	225	35	be	be	AUX
emaj-210	225	36	run	run	VERB
emaj-210	225	37	.	.	PUNCT
emaj-210	226	1	also	also	ADV
emaj-210	226	2	,	,	PUNCT
emaj-210	226	3	establishing	establish	VERB
emaj-210	226	4	strong	strong	ADJ
emaj-210	226	5	internal	internal	ADJ
emaj-210	226	6	controls	control	NOUN
emaj-210	226	7	and	and	CCONJ
emaj-210	226	8	benefiting	benefit	VERB
emaj-210	226	9	from	from	ADP
emaj-210	226	10	technology	technology	NOUN
emaj-210	226	11	integrated	integrate	VERB
emaj-210	226	12	auditing	auditing	NOUN
emaj-210	226	13	will	will	AUX
emaj-210	226	14	definitely	definitely	ADV
emaj-210	226	15	help	help	VERB
emaj-210	226	16	.	.	PUNCT
emaj-210	227	1	when	when	SCONJ
emaj-210	227	2	a	a	DET
emaj-210	227	3	fraud	fraud	NOUN
emaj-210	227	4	is	be	AUX
emaj-210	227	5	detected	detect	VERB
emaj-210	227	6	,	,	PUNCT
emaj-210	227	7	it	it	PRON
emaj-210	227	8	should	should	AUX
emaj-210	227	9	be	be	AUX
emaj-210	227	10	reported	report	VERB
emaj-210	227	11	to	to	ADP
emaj-210	227	12	the	the	DET
emaj-210	227	13	appropriate	appropriate	ADJ
emaj-210	227	14	administrative	administrative	ADJ
emaj-210	227	15	level	level	NOUN
emaj-210	227	16	and	and	CCONJ
emaj-210	227	17	related	related	ADJ
emaj-210	227	18	parties	party	NOUN
emaj-210	227	19	should	should	AUX
emaj-210	227	20	face	face	VERB
emaj-210	227	21	penalties	penalty	NOUN
emaj-210	227	22	.	.	PUNCT
emaj-210	228	1	also	also	ADV
emaj-210	228	2	,	,	PUNCT
emaj-210	228	3	solutions	solution	NOUN
emaj-210	228	4	and	and	CCONJ
emaj-210	228	5	recommendations	recommendation	NOUN
emaj-210	228	6	should	should	AUX
emaj-210	228	7	be	be	AUX
emaj-210	228	8	submitted	submit	VERB
emaj-210	228	9	to	to	ADP
emaj-210	228	10	the	the	DET
emaj-210	228	11	management	management	NOUN
emaj-210	228	12	of	of	ADP
emaj-210	228	13	corporations	corporation	NOUN
emaj-210	228	14	in	in	ADP
emaj-210	228	15	this	this	DET
emaj-210	228	16	process	process	NOUN
emaj-210	228	17	.	.	PUNCT
emaj-210	229	1	the	the	DET
emaj-210	229	2	business	business	NOUN
emaj-210	229	3	management	management	NOUN
emaj-210	229	4	should	should	AUX
emaj-210	229	5	establish	establish	VERB
emaj-210	229	6	a	a	DET
emaj-210	229	7	necessary	necessary	ADJ
emaj-210	229	8	control	control	NOUN
emaj-210	229	9	system	system	NOUN
emaj-210	229	10	as	as	ADV
emaj-210	229	11	well	well	ADV
emaj-210	229	12	.	.	PUNCT
emaj-210	230	1	finally	finally	ADV
emaj-210	230	2	,	,	PUNCT
emaj-210	230	3	fraud	fraud	NOUN
emaj-210	230	4	is	be	AUX
emaj-210	230	5	a	a	DET
emaj-210	230	6	very	very	ADV
emaj-210	230	7	powerful	powerful	ADJ
emaj-210	230	8	concept	concept	NOUN
emaj-210	230	9	since	since	SCONJ
emaj-210	230	10	it	it	PRON
emaj-210	230	11	can	can	AUX
emaj-210	230	12	be	be	AUX
emaj-210	230	13	observed	observe	VERB
emaj-210	230	14	in	in	ADP
emaj-210	230	15	many	many	ADJ
emaj-210	230	16	formats	format	NOUN
emaj-210	230	17	.	.	PUNCT
emaj-210	231	1	because	because	SCONJ
emaj-210	231	2	of	of	ADP
emaj-210	231	3	this	this	DET
emaj-210	231	4	situation	situation	NOUN
emaj-210	231	5	,	,	PUNCT
emaj-210	231	6	techniques	technique	NOUN
emaj-210	231	7	to	to	PART
emaj-210	231	8	prevent	prevent	VERB
emaj-210	231	9	fraud	fraud	NOUN
emaj-210	231	10	are	be	AUX
emaj-210	231	11	as	as	ADV
emaj-210	231	12	important	important	ADJ
emaj-210	231	13	as	as	ADP
emaj-210	231	14	running	run	VERB
emaj-210	231	15	audits	audits	NOUN
emaj-210	231	16	.	.	PUNCT
emaj-210	232	1	internal	internal	ADJ
emaj-210	232	2	and	and	CCONJ
emaj-210	232	3	external	external	ADJ
emaj-210	232	4	auditors	auditor	NOUN
emaj-210	232	5	have	have	VERB
emaj-210	232	6	big	big	ADJ
emaj-210	232	7	roles	role	NOUN
emaj-210	232	8	in	in	ADP
emaj-210	232	9	detecting	detect	VERB
emaj-210	232	10	,	,	PUNCT
emaj-210	232	11	preventing	prevent	VERB
emaj-210	232	12	and	and	CCONJ
emaj-210	232	13	reporting	report	VERB
emaj-210	232	14	fraud	fraud	NOUN
emaj-210	232	15	.	.	PUNCT
emaj-210	233	1	these	these	PRON
emaj-210	233	2	are	be	AUX
emaj-210	233	3	all	all	PRON
emaj-210	233	4	also	also	ADV
emaj-210	233	5	valid	valid	ADJ
emaj-210	233	6	for	for	ADP
emaj-210	233	7	manufacturing	manufacturing	NOUN
emaj-210	233	8	firms	firm	NOUN
emaj-210	233	9	,	,	PUNCT
emaj-210	233	10	which	which	PRON
emaj-210	233	11	are	be	AUX
emaj-210	233	12	involved	involve	VERB
emaj-210	233	13	in	in	ADP
emaj-210	233	14	cost	cost	NOUN
emaj-210	233	15	accounting	accounting	NOUN
emaj-210	233	16	practices	practice	NOUN
emaj-210	233	17	.	.	PUNCT
emaj-210	234	1	references	reference	NOUN
emaj-210	234	2	adalı	adalı	PROPN
emaj-210	234	3	,	,	PUNCT
emaj-210	234	4	s.	s.	PROPN
emaj-210	234	5	,	,	PUNCT
emaj-210	234	6	kızıl	kızıl	PROPN
emaj-210	234	7	,	,	PUNCT
emaj-210	234	8	c.	c.	PROPN
emaj-210	234	9	(	(	PUNCT
emaj-210	234	10	2017	2017	NUM
emaj-210	234	11	)	)	PUNCT
emaj-210	234	12	.	.	PUNCT
emaj-210	235	1	"	"	PUNCT
emaj-210	235	2	a	a	DET
emaj-210	235	3	research	research	NOUN
emaj-210	235	4	on	on	ADP
emaj-210	235	5	the	the	DET
emaj-210	235	6	responbility	responbility	NOUN
emaj-210	235	7	of	of	ADP
emaj-210	235	8	accounting	accounting	NOUN
emaj-210	235	9	professionals	professional	NOUN
emaj-210	235	10	to	to	PART
emaj-210	235	11	determine	determine	VERB
emaj-210	235	12	and	and	CCONJ
emaj-210	235	13	prevent	prevent	VERB
emaj-210	235	14	accounting	accounting	NOUN
emaj-210	235	15	errors	error	NOUN
emaj-210	235	16	and	and	CCONJ
emaj-210	235	17	frauds	fraud	NOUN
emaj-210	235	18	:	:	PUNCT
emaj-210	235	19	edirne	edirne	PROPN
emaj-210	235	20	sample	sample	PROPN
emaj-210	235	21	"	"	PUNCT
emaj-210	235	22	,	,	PUNCT
emaj-210	235	23	emerging	emerge	VERB
emaj-210	235	24	markets	market	NOUN
emaj-210	235	25	journal	journal	NOUN
emaj-210	235	26	(	(	PUNCT
emaj-210	235	27	emaj	emaj	PROPN
emaj-210	235	28	)	)	PUNCT
emaj-210	235	29	,	,	PUNCT
emaj-210	235	30	university	university	PROPN
emaj-210	235	31	of	of	ADP
emaj-210	235	32	pittsburgh	pittsburgh	PROPN
emaj-210	235	33	press	press	PROPN
emaj-210	235	34	(	(	PUNCT
emaj-210	235	35	usa	usa	PROPN
emaj-210	235	36	)	)	PUNCT
emaj-210	235	37	,	,	PUNCT
emaj-210	235	38	vol	vol	NOUN
emaj-210	235	39	.	.	PROPN
emaj-210	235	40	7	7	NUM
emaj-210	235	41	,	,	PUNCT
emaj-210	235	42	no	no	INTJ
emaj-210	235	43	:	:	SYM
emaj-210	235	44	1	1	NUM
emaj-210	235	45	,	,	PUNCT
emaj-210	235	46	issn	issn	NOUN
emaj-210	235	47	:	:	PUNCT
emaj-210	235	48	2158	2158	NUM
emaj-210	235	49	-	-	SYM
emaj-210	235	50	8708	8708	NUM
emaj-210	235	51	(	(	PUNCT
emaj-210	235	52	online	online	ADJ
emaj-210	235	53	)	)	PUNCT
emaj-210	235	54	,	,	PUNCT
emaj-210	235	55	http://dx.doi.org/10.5195/emaj.2017.1	http://dx.doi.org/10.5195/emaj.2017.1	NOUN
emaj-210	235	56	29	29	NUM
emaj-210	235	57	,	,	PUNCT
emaj-210	235	58	53	53	NUM
emaj-210	235	59	-	-	SYM
emaj-210	235	60	64	64	NUM
emaj-210	235	61	.	.	PUNCT
emaj-210	236	1	akdoğan	akdoğan	NOUN
emaj-210	236	2	,	,	PUNCT
emaj-210	236	3	n.	n.	PROPN
emaj-210	236	4	(	(	PUNCT
emaj-210	236	5	2014	2014	NUM
emaj-210	236	6	)	)	PUNCT
emaj-210	236	7	.	.	PUNCT
emaj-210	237	1	maliyet	maliyet	PROPN
emaj-210	238	1	muhasebesi	muhasebesi	PROPN
emaj-210	238	2	,	,	PUNCT
emaj-210	238	3	anadolu	anadolu	PROPN
emaj-210	238	4	üniversitesi	üniversitesi	PROPN
emaj-210	238	5	,	,	PUNCT
emaj-210	238	6	eskişehir	eskişehir	NOUN
emaj-210	238	7	(	(	PUNCT
emaj-210	238	8	haziran	haziran	NOUN
emaj-210	238	9	2014	2014	NUM
emaj-210	238	10	)	)	PUNCT
emaj-210	238	11	,	,	PUNCT
emaj-210	238	12	10	10	NUM
emaj-210	238	13	-	-	SYM
emaj-210	238	14	11	11	NUM
emaj-210	238	15	.	.	PUNCT
emaj-210	239	1	aslan	aslan	PROPN
emaj-210	239	2	,	,	PUNCT
emaj-210	239	3	t.	t.	PROPN
emaj-210	239	4	,	,	PUNCT
emaj-210	239	5	kızıl	kızıl	PROPN
emaj-210	239	6	,	,	PUNCT
emaj-210	239	7	c.	c.	PROPN
emaj-210	239	8	(	(	PUNCT
emaj-210	239	9	2019	2019	NUM
emaj-210	239	10	)	)	PUNCT
emaj-210	239	11	.	.	PUNCT
emaj-210	240	1	üretim	üretim	PROPN
emaj-210	240	2	maliyetlerinin	maliyetlerinin	PROPN
emaj-210	240	3	denetimine	denetimine	PROPN
emaj-210	240	4	genel	genel	PROPN
emaj-210	240	5	bir	bir	PROPN
emaj-210	240	6	bakış	bakış	PROPN
emaj-210	240	7	,	,	PUNCT
emaj-210	240	8	i̇ktisadi	i̇ktisadi	PROPN
emaj-210	240	9	yenilik	yenilik	PROPN
emaj-210	240	10	dergisi	dergisi	PROPN
emaj-210	240	11	,	,	PUNCT
emaj-210	240	12	cilt	cilt	VERB
emaj-210	240	13	:	:	PUNCT
emaj-210	240	14	6	6	NUM
emaj-210	240	15	,	,	PUNCT
emaj-210	240	16	sayı	sayı	ADJ
emaj-210	240	17	:	:	PUNCT
emaj-210	240	18	1	1	NUM
emaj-210	240	19	,	,	PUNCT
emaj-210	240	20	ocak	ocak	NOUN
emaj-210	240	21	2019	2019	NUM
emaj-210	240	22	,	,	PUNCT
emaj-210	240	23	112	112	NUM
emaj-210	240	24	.	.	PUNCT
emaj-210	241	1	http://dergipark.gov.tr/download/articlefile/616547	http://dergipark.gov.tr/download/articlefile/616547	PROPN
emaj-210	241	2	aslan	aslan	PROPN
emaj-210	241	3	,	,	PUNCT
emaj-210	241	4	t.	t.	PROPN
emaj-210	241	5	,	,	PUNCT
emaj-210	241	6	kızıl	kızıl	PROPN
emaj-210	241	7	,	,	PUNCT
emaj-210	241	8	c.	c.	PROPN
emaj-210	241	9	,	,	PUNCT
emaj-210	241	10	din	din	PROPN
emaj-210	241	11	,	,	PUNCT
emaj-210	241	12	a.	a.	NOUN
emaj-210	241	13	(	(	PUNCT
emaj-210	241	14	2017	2017	NUM
emaj-210	241	15	)	)	PUNCT
emaj-210	241	16	.	.	PUNCT
emaj-210	242	1	"	"	PUNCT
emaj-210	242	2	muhasebe	muhasebe	NOUN
emaj-210	242	3	hata	hata	PROPN
emaj-210	242	4	ve	ve	PROPN
emaj-210	242	5	hileleri	hileleri	PROPN
emaj-210	242	6	üzerinde	üzerinde	PROPN
emaj-210	242	7	etkili	etkili	PROPN
emaj-210	242	8	faktörlerin	faktörlerin	PROPN
emaj-210	242	9	muhasebe	muhasebe	NOUN
emaj-210	242	10	meslek	meslek	NOUN
emaj-210	242	11	etiği	etiği	PROPN
emaj-210	242	12	kapsamında	kapsamında	PROPN
emaj-210	242	13	analizi	analizi	PROPN
emaj-210	242	14	:	:	PUNCT
emaj-210	242	15	yalova	yalova	PROPN
emaj-210	242	16	örneği	örneği	PROPN
emaj-210	242	17	"	"	PUNCT
emaj-210	242	18	,	,	PUNCT
emaj-210	242	19	journal	journal	NOUN
emaj-210	242	20	of	of	ADP
emaj-210	242	21	social	social	ADJ
emaj-210	242	22	and	and	CCONJ
emaj-210	242	23	humanities	humanity	NOUN
emaj-210	242	24	sciences	sciences	PROPN
emaj-210	242	25	research	research	PROPN
emaj-210	242	26	(	(	PUNCT
emaj-210	242	27	jshsr	jshsr	NOUN
emaj-210	242	28	)	)	PUNCT
emaj-210	242	29	,	,	PUNCT
emaj-210	242	30	cilt	cilt	VERB
emaj-210	242	31	:	:	PUNCT
emaj-210	242	32	4	4	NUM
emaj-210	242	33	,	,	PUNCT
emaj-210	242	34	sayı	sayı	ADJ
emaj-210	242	35	:	:	PUNCT
emaj-210	242	36	12	12	NUM
emaj-210	242	37	,	,	PUNCT
emaj-210	242	38	issn	issn	PROPN
emaj-210	242	39	:	:	PUNCT
emaj-210	242	40	24591149	24591149	NUM
emaj-210	242	41	,	,	PUNCT
emaj-210	242	42	http://dx.doi.org/10.26450/jshsr.191	http://dx.doi.org/10.26450/jshsr.191	PROPN
emaj-210	242	43	,	,	PUNCT
emaj-210	242	44	1125	1125	NUM
emaj-210	242	45	-	-	SYM
emaj-210	242	46	1138	1138	NUM
emaj-210	242	47	.	.	PUNCT
emaj-210	243	1	ata	ata	PROPN
emaj-210	243	2	,	,	PUNCT
emaj-210	243	3	h.	h.	PROPN
emaj-210	243	4	a.	a.	PROPN
emaj-210	243	5	,	,	PUNCT
emaj-210	243	6	uğurlu	uğurlu	NOUN
emaj-210	243	7	,	,	PUNCT
emaj-210	243	8	m.	m.	NOUN
emaj-210	243	9	,	,	PUNCT
emaj-210	243	10	altun	altun	NOUN
emaj-210	243	11	,	,	PUNCT
emaj-210	243	12	m.	m.	NOUN
emaj-210	243	13	ö.	ö.	PROPN
emaj-210	243	14	(	(	PUNCT
emaj-210	243	15	2009	2009	NUM
emaj-210	243	16	)	)	PUNCT
emaj-210	243	17	.	.	PUNCT
emaj-210	244	1	finansal	finansal	PROPN
emaj-210	244	2	tablo	tablo	PROPN
emaj-210	244	3	hilelerinin	hilelerinin	PROPN
emaj-210	244	4	önlenmesinde	önlenmesinde	PROPN
emaj-210	244	5	denetçi	denetçi	ADJ
emaj-210	244	6	algılamaları	algılamaları	NOUN
emaj-210	244	7	,	,	PUNCT
emaj-210	244	8	gaziantep	gaziantep	PROPN
emaj-210	244	9	üniversitesi	üniversitesi	PROPN
emaj-210	244	10	sosyal	sosyal	PROPN
emaj-210	244	11	bilimler	bilimler	PROPN
emaj-210	244	12	dergisi	dergisi	PROPN
emaj-210	244	13	,	,	PUNCT
emaj-210	244	14	no	no	INTJ
emaj-210	244	15	:	:	PUNCT
emaj-210	244	16	8	8	NUM
emaj-210	244	17	,	,	PUNCT
emaj-210	244	18	sayı	sayı	ADJ
emaj-210	244	19	:	:	PUNCT
emaj-210	244	20	1	1	NUM
emaj-210	244	21	,	,	PUNCT
emaj-210	244	22	215	215	NUM
emaj-210	244	23	-	-	SYM
emaj-210	244	24	230	230	NUM
emaj-210	244	25	.	.	PUNCT
emaj-210	245	1	chapman	chapman	PROPN
emaj-210	245	2	,	,	PUNCT
emaj-210	245	3	b.	b.	PROPN
emaj-210	245	4	(	(	PUNCT
emaj-210	245	5	2020	2020	NUM
emaj-210	245	6	)	)	PUNCT
emaj-210	245	7	.	.	PUNCT
emaj-210	246	1	watchdog	watchdog	NOUN
emaj-210	246	2	closes	close	VERB
emaj-210	246	3	five	five	NUM
emaj-210	246	4	-	-	PUNCT
emaj-210	246	5	year	year	NOUN
emaj-210	246	6	probe	probe	NOUN
emaj-210	246	7	into	into	ADP
emaj-210	246	8	tesco	tesco	PROPN
emaj-210	246	9	’s	’s	PART
emaj-210	246	10	£	£	SYM
emaj-210	246	11	250	250	NUM
emaj-210	246	12	m	m	NOUN
emaj-210	246	13	accounting	accounting	NOUN
emaj-210	246	14	scandal	scandal	NOUN
emaj-210	246	15	,	,	PUNCT
emaj-210	246	16	independent	independent	ADJ
emaj-210	246	17	,	,	PUNCT
emaj-210	246	18	https://www.independent.co.uk/news/busi	https://www.independent.co.uk/news/busi	PROPN
emaj-210	246	19	ness	ness	ADJ
emaj-210	246	20	/	/	SYM
emaj-210	246	21	news	news	NOUN
emaj-210	246	22	/	/	SYM
emaj-210	246	23	watchdog	watchdog	NOUN
emaj-210	246	24	-	-	PUNCT
emaj-210	246	25	closes	close	NOUN
emaj-210	246	26	-	-	PUNCT
emaj-210	246	27	tescoaccounting	tescoaccounte	VERB
emaj-210	246	28	-	-	PUNCT
emaj-210	246	29	scandal	scandal	NOUN
emaj-210	246	30	-	-	PUNCT
emaj-210	246	31	investigationa9554296.html	investigationa9554296.html	PROPN
emaj-210	246	32	(	(	PUNCT
emaj-210	246	33	accessed	access	VERB
emaj-210	246	34	:	:	PUNCT
emaj-210	246	35	22.05.2020	22.05.2020	NUM
emaj-210	246	36	)	)	PUNCT
emaj-210	246	37	.	.	PUNCT
emaj-210	247	1	demir	demir	PROPN
emaj-210	247	2	,	,	PUNCT
emaj-210	247	3	m.	m.	NOUN
emaj-210	247	4	(	(	PUNCT
emaj-210	247	5	2014	2014	NUM
emaj-210	247	6	)	)	PUNCT
emaj-210	247	7	.	.	PUNCT
emaj-210	248	1	benford	benford	PROPN
emaj-210	248	2	yasası	yasası	PROPN
emaj-210	248	3	ve	ve	AUX
emaj-210	248	4	hile	hile	VERB
emaj-210	248	5	denetiminde	denetiminde	ADJ
emaj-210	248	6	kullanılması	kullanılması	NOUN
emaj-210	248	7	,	,	PUNCT
emaj-210	248	8	yayınlanmamış	yayınlanmamış	ADJ
emaj-210	248	9	yüksek	yüksek	NOUN
emaj-210	248	10	lisans	lisan	NOUN
emaj-210	248	11	tezi	tezi	NOUN
emaj-210	248	12	.	.	PUNCT
emaj-210	249	1	i̇stanbul	i̇stanbul	PROPN
emaj-210	249	2	ticaret	ticaret	PROPN
emaj-210	249	3	üniversitesi	üniversitesi	PROPN
emaj-210	249	4	sosyal	sosyal	PROPN
emaj-210	249	5	bilimler	bilimler	PROPN
emaj-210	249	6	enstitüsü	enstitüsü	VERB
emaj-210	249	7	,	,	PUNCT
emaj-210	249	8	i̇stanbul	i̇stanbul	PROPN
emaj-210	249	9	.	.	PUNCT
emaj-210	250	1	emir	emir	PROPN
emaj-210	250	2	,	,	PUNCT
emaj-210	250	3	m.	m.	NOUN
emaj-210	250	4	(	(	PUNCT
emaj-210	250	5	2008	2008	NUM
emaj-210	250	6	)	)	PUNCT
emaj-210	250	7	.	.	PUNCT
emaj-210	251	1	hile	hile	PROPN
emaj-210	251	2	denetimi	denetimi	PROPN
emaj-210	251	3	,	,	PUNCT
emaj-210	251	4	mali	mali	PROPN
emaj-210	251	5	çözüm	çözüm	NOUN
emaj-210	251	6	dergisi	dergisi	PROPN
emaj-210	251	7	,	,	PUNCT
emaj-210	251	8	no	no	INTJ
emaj-210	251	9	:	:	PUNCT
emaj-210	251	10	86	86	NUM
emaj-210	251	11	.	.	NUM
emaj-210	251	12	,	,	PUNCT
emaj-210	251	13	mart	mart	PROPN
emaj-210	251	14	-	-	PUNCT
emaj-210	251	15	nisan	nisan	PROPN
emaj-210	251	16	2008	2008	NUM
emaj-210	251	17	,	,	PUNCT
emaj-210	251	18	110	110	NUM
emaj-210	251	19	.	.	PUNCT
emaj-210	252	1	erol	erol	NOUN
emaj-210	252	2	,	,	PUNCT
emaj-210	252	3	m.	m.	NOUN
emaj-210	252	4	(	(	PUNCT
emaj-210	252	5	2008	2008	NUM
emaj-210	252	6	)	)	PUNCT
emaj-210	252	7	.	.	PUNCT
emaj-210	253	1	i̇şletmelerde	i̇şletmelerde	PROPN
emaj-210	253	2	yaşanan	yaşanan	ADV
emaj-210	253	3	yolsuzluklara	yolsuzluklara	ADV
emaj-210	253	4	(	(	PUNCT
emaj-210	253	5	hata	hata	NOUN
emaj-210	253	6	ve	ve	VERB
emaj-210	253	7	hileler	hileler	NOUN
emaj-210	253	8	)	)	PUNCT
emaj-210	254	1	karşı	karşı	PROPN
emaj-210	254	2	denetimden	denetimden	PROPN
emaj-210	254	3	beklentiler	beklentiler	PROPN
emaj-210	254	4	,	,	PUNCT
emaj-210	254	5	süleyman	süleyman	NOUN
emaj-210	254	6	demirel	demirel	PROPN
emaj-210	254	7	üniversitesi	üniversitesi	NOUN
emaj-210	254	8	,	,	PUNCT
emaj-210	254	9	i̇i̇bf	i̇i̇bf	PROPN
emaj-210	254	10	dergisi	dergisi	PROPN
emaj-210	254	11	,	,	PUNCT
emaj-210	254	12	cilt	cilt	VERB
emaj-210	254	13	:	:	PUNCT
emaj-210	254	14	13	13	NUM
emaj-210	254	15	,	,	PUNCT
emaj-210	254	16	sayı	sayı	ADJ
emaj-210	254	17	:	:	PUNCT
emaj-210	254	18	1	1	NUM
emaj-210	254	19	,	,	PUNCT
emaj-210	254	20	229	229	NUM
emaj-210	254	21	-	-	SYM
emaj-210	254	22	237	237	NUM
emaj-210	254	23	.	.	PUNCT
emaj-210	255	1	fido	fido	PROPN
emaj-210	255	2	,	,	PUNCT
emaj-210	255	3	e.	e.	PROPN
emaj-210	255	4	m.	m.	PROPN
emaj-210	255	5	(	(	PUNCT
emaj-210	255	6	2016	2016	NUM
emaj-210	255	7	)	)	PUNCT
emaj-210	255	8	.	.	PUNCT
emaj-210	256	1	finansal	finansal	PROPN
emaj-210	256	2	tablolarda	tablolarda	PROPN
emaj-210	256	3	hile	hile	PROPN
emaj-210	256	4	denetimi	denetimi	PROPN
emaj-210	256	5	ve	ve	AUX
emaj-210	256	6	hileyi	hileyi	VERB
emaj-210	256	7	önlemeye	önlemeye	NOUN
emaj-210	256	8	yönelik	yönelik	PROPN
emaj-210	256	9	denetim	denetim	PROPN
emaj-210	256	10	teknikleri	teknikleri	PROPN
emaj-210	256	11	:	:	PUNCT
emaj-210	256	12	türkiye	türkiye	PROPN
emaj-210	256	13	ve	ve	VERB
emaj-210	256	14	ab	ab	PROPN
emaj-210	256	15	uygulamalarının	uygulamalarının	PROPN
emaj-210	256	16	karşılaştırılması	karşılaştırılması	PROPN
emaj-210	256	17	,	,	PUNCT
emaj-210	256	18	yüksek	yüksek	PROPN
emaj-210	256	19	lisans	lisan	NOUN
emaj-210	256	20	tezi	tezi	PROPN
emaj-210	256	21	,	,	PUNCT
emaj-210	256	22	selçuk	selçuk	PROPN
emaj-210	256	23	üniversitesi	üniversitesi	PROPN
emaj-210	256	24	sosyal	sosyal	PROPN
emaj-210	256	25	bilimleri	bilimleri	PROPN
emaj-210	256	26	enstitüsü	enstitüsü	PROPN
emaj-210	256	27	,	,	PUNCT
emaj-210	256	28	konya	konya	PROPN
emaj-210	256	29	.	.	PUNCT
emaj-210	257	1	güredin	güredin	PROPN
emaj-210	257	2	,	,	PUNCT
emaj-210	257	3	e.	e.	PROPN
emaj-210	257	4	(	(	PUNCT
emaj-210	257	5	1999	1999	NUM
emaj-210	257	6	)	)	PUNCT
emaj-210	257	7	.	.	PUNCT
emaj-210	258	1	denetim	denetim	PROPN
emaj-210	258	2	,	,	PUNCT
emaj-210	258	3	beta	beta	ADJ
emaj-210	258	4	basım	basım	NOUN
emaj-210	258	5	yayım	yayım	PROPN
emaj-210	258	6	dağıtım	dağıtım	PROPN
emaj-210	258	7	a.ş	a.ş	PROPN
emaj-210	258	8	.	.	PROPN
emaj-210	258	9	,	,	PUNCT
emaj-210	258	10	i̇stanbul	i̇stanbul	PROPN
emaj-210	258	11	.	.	PUNCT
emaj-210	259	1	hilzenrath	hilzenrath	NOUN
emaj-210	259	2	,	,	PUNCT
emaj-210	259	3	d.	d.	PROPN
emaj-210	259	4	s.	s.	PROPN
emaj-210	259	5	(	(	PUNCT
emaj-210	259	6	2001	2001	NUM
emaj-210	259	7	)	)	PUNCT
emaj-210	259	8	.	.	PUNCT
emaj-210	260	1	sunbeam	sunbeam	PROPN
emaj-210	260	2	accussed	accussed	ADJ
emaj-210	260	3	of	of	ADP
emaj-210	260	4	fraud	fraud	NOUN
emaj-210	260	5	,	,	PUNCT
emaj-210	260	6	the	the	DET
emaj-210	260	7	washington	washington	PROPN
emaj-210	260	8	post	post	NOUN
emaj-210	260	9	,	,	PUNCT
emaj-210	260	10	https://www.washingtonpost.com/archive/busi	https://www.washingtonpost.com/archive/busi	PROPN
emaj-210	260	11	ness/2001/05/16	ness/2001/05/16	NOUN
emaj-210	260	12	/	/	SYM
emaj-210	260	13	sunbeam	sunbeam	NOUN
emaj-210	260	14	-	-	PUNCT
emaj-210	260	15	accused	accuse	VERB
emaj-210	260	16	-	-	PUNCT
emaj-210	260	17	offraud/4e03a2b8	offraud/4e03a2b8	NUM
emaj-210	260	18	-	-	PUNCT
emaj-210	260	19	c4da-4a00	c4da-4a00	NOUN
emaj-210	260	20	-	-	NOUN
emaj-210	260	21	bea8f0cb55cb8d77/	bea8f0cb55cb8d77/	PROPN
emaj-210	260	22	(	(	PUNCT
emaj-210	260	23	accessed	access	VERB
emaj-210	260	24	on	on	ADP
emaj-210	260	25	:	:	PUNCT
emaj-210	260	26	24.05.2020	24.05.2020	NUM
emaj-210	260	27	)	)	PUNCT
emaj-210	260	28	.	.	PUNCT
emaj-210	261	1	jucca	jucca	PROPN
emaj-210	261	2	,	,	PUNCT
emaj-210	261	3	l.	l.	PROPN
emaj-210	261	4	,	,	PUNCT
emaj-210	261	5	stempel	stempel	PROPN
emaj-210	261	6	,	,	PUNCT
emaj-210	261	7	j.	j.	PROPN
emaj-210	261	8	(	(	PUNCT
emaj-210	261	9	2007	2007	NUM
emaj-210	261	10	)	)	PUNCT
emaj-210	261	11	.	.	PUNCT
emaj-210	262	1	update	update	VERB
emaj-210	262	2	3	3	NUM
emaj-210	262	3	-	-	PUNCT
emaj-210	262	4	deloitte	deloitte	NOUN
emaj-210	262	5	to	to	PART
emaj-210	262	6	pay	pay	VERB
emaj-210	262	7	parmalat	parmalat	NOUN
emaj-210	262	8	$	$	SYM
emaj-210	262	9	149	149	NUM
emaj-210	262	10	mln	mln	NOUN
emaj-210	262	11	to	to	PART
emaj-210	262	12	settle	settle	VERB
emaj-210	262	13	suit	suit	NOUN
emaj-210	262	14	,	,	PUNCT
emaj-210	262	15	the	the	DET
emaj-210	262	16	reuters	reuters	PROPN
emaj-210	262	17	web	web	NOUN
emaj-210	262	18	site	site	NOUN
emaj-210	262	19	,	,	PUNCT
emaj-210	262	20	https://www.reuters.com/article/parmalatdeloitte-agreement-idusl124205520070112	https://www.reuters.com/article/parmalatdeloitte-agreement-idusl124205520070112	PROPN
emaj-210	262	21	(	(	PUNCT
emaj-210	262	22	accessed	access	VERB
emaj-210	262	23	on	on	ADP
emaj-210	262	24	:	:	PUNCT
emaj-210	262	25	25.05.2020	25.05.2020	NUM
emaj-210	262	26	)	)	PUNCT
emaj-210	262	27	.	.	PUNCT
emaj-210	263	1	kandemir	kandemir	PROPN
emaj-210	263	2	,	,	PUNCT
emaj-210	263	3	c.	c.	NOUN
emaj-210	263	4	(	(	PUNCT
emaj-210	263	5	2010	2010	NUM
emaj-210	263	6	)	)	PUNCT
emaj-210	263	7	.	.	PUNCT
emaj-210	264	1	muhasebe	muhasebe	PROPN
emaj-210	264	2	hilelerinin	hilelerinin	PROPN
emaj-210	264	3	ortaya	ortaya	PROPN
emaj-210	264	4	çıkarılmasında	çıkarılmasında	ADV
emaj-210	264	5	ve	ve	VERB
emaj-210	264	6	önlenmesinde	önlenmesinde	PROPN
emaj-210	264	7	bağımsız	bağımsız	PROPN
emaj-210	264	8	denetimin	denetimin	PROPN
emaj-210	264	9	rolü	rolü	PROPN
emaj-210	264	10	ve	ve	AUX
emaj-210	264	11	bağımsız	bağımsız	NOUN
emaj-210	264	12	denetçinin	denetçinin	ADJ
emaj-210	264	13	sorumluluğu	sorumluluğu	NOUN
emaj-210	264	14	,	,	PUNCT
emaj-210	264	15	doktora	doktora	NOUN
emaj-210	264	16	tezi	tezi	NOUN
emaj-210	264	17	,	,	PUNCT
emaj-210	264	18	çukurova	çukurova	X
emaj-210	264	19	üniversitesi	üniversitesi	PROPN
emaj-210	264	20	sosyal	sosyal	PROPN
emaj-210	264	21	bilimler	bilimler	PROPN
emaj-210	264	22	enstitüsü	enstitüsü	PROPN
emaj-210	264	23	,	,	PUNCT
emaj-210	264	24	adana	adana	PROPN
emaj-210	264	25	.	.	PUNCT
emaj-210	264	26	kandemir	kandemir	PROPN
emaj-210	264	27	,	,	PUNCT
emaj-210	264	28	c.	c.	NOUN
emaj-210	264	29	,	,	PUNCT
emaj-210	264	30	kandemir	kandemir	NOUN
emaj-210	264	31	,	,	PUNCT
emaj-210	264	32	ş	ş	X
emaj-210	264	33	.	.	PUNCT
emaj-210	264	34	(	(	PUNCT
emaj-210	264	35	2012	2012	NUM
emaj-210	264	36	)	)	PUNCT
emaj-210	264	37	.	.	PUNCT
emaj-210	265	1	muhasebe	muhasebe	NOUN
emaj-210	265	2	hilelerini	hilelerini	NOUN
emaj-210	265	3	önlemede	önlemede	NOUN
emaj-210	265	4	çözüm	çözüm	NOUN
emaj-210	265	5	yolu	yolu	PROPN
emaj-210	265	6	olarak	olarak	PROPN
emaj-210	265	7	kullanılacak	kullanılacak	PROPN
emaj-210	265	8	stratejilerin	stratejilerin	PROPN
emaj-210	265	9	bileşenleri	bileşenleri	PROPN
emaj-210	265	10	,	,	PUNCT
emaj-210	265	11	mali	mali	PROPN
emaj-210	265	12	çözüm	çözüm	NOUN
emaj-210	265	13	dergisi	dergisi	PROPN
emaj-210	265	14	,	,	PUNCT
emaj-210	265	15	no	no	INTJ
emaj-210	265	16	:	:	SYM
emaj-210	265	17	111	111	NUM
emaj-210	265	18	,	,	PUNCT
emaj-210	265	19	mayıs	mayıs	NOUN
emaj-210	265	20	-	-	ADJ
emaj-210	265	21	haziran	haziran	NOUN
emaj-210	265	22	2012	2012	NUM
emaj-210	265	23	,	,	PUNCT
emaj-210	265	24	15	15	NUM
emaj-210	265	25	-	-	SYM
emaj-210	265	26	42	42	NUM
emaj-210	265	27	.	.	PUNCT
emaj-210	266	1	kandemir	kandemir	PROPN
emaj-210	266	2	,	,	PUNCT
emaj-210	266	3	c.	c.	NOUN
emaj-210	266	4	,	,	PUNCT
emaj-210	266	5	kandemir	kandemir	NOUN
emaj-210	266	6	,	,	PUNCT
emaj-210	266	7	ş	ş	X
emaj-210	266	8	.	.	PUNCT
emaj-210	266	9	(	(	PUNCT
emaj-210	266	10	2012	2012	NUM
emaj-210	266	11	)	)	PUNCT
emaj-210	266	12	.	.	PUNCT
emaj-210	266	13	’	'	PUNCT
emaj-210	267	1	muhasebe	muhasebe	NOUN
emaj-210	267	2	hilelerinin	hilelerinin	PROPN
emaj-210	267	3	önlenmesi	önlenmesi	PROPN
emaj-210	267	4	ve	ve	VERB
emaj-210	267	5	ortaya	ortaya	PROPN
emaj-210	267	6	çıkarılmasında	çıkarılmasında	PROPN
emaj-210	267	7	kullanılan	kullanılan	PROPN
emaj-210	267	8	geleneksel	geleneksel	PROPN
emaj-210	267	9	araç	araç	PROPN
emaj-210	267	10	ve	ve	PROPN
emaj-210	267	11	yöntemler	yöntemler	NOUN
emaj-210	267	12	,	,	PUNCT
emaj-210	267	13	mali	mali	PROPN
emaj-210	267	14	çözüm	çözüm	PROPN
emaj-210	267	15	dergisi	dergisi	PROPN
emaj-210	267	16	,	,	PUNCT
emaj-210	267	17	no:113	no:113	PROPN
emaj-210	267	18	,	,	PUNCT
emaj-210	267	19	eylül	eylül	PROPN
emaj-210	267	20	-	-	PROPN
emaj-210	267	21	ekim	ekim	PROPN
emaj-210	267	22	2012	2012	NUM
emaj-210	267	23	,	,	PUNCT
emaj-210	267	24	39	39	NUM
emaj-210	267	25	-	-	SYM
emaj-210	267	26	74	74	NUM
emaj-210	267	27	.	.	PUNCT
emaj-210	268	1	http://dx.doi.org/10.5195/emaj.2017.129	http://dx.doi.org/10.5195/emaj.2017.129	PROPN
emaj-210	268	2	http://dx.doi.org/10.5195/emaj.2017.129	http://dx.doi.org/10.5195/emaj.2017.129	PROPN
emaj-210	268	3	http://dx.doi.org/10.26450/jshsr.191	http://dx.doi.org/10.26450/jshsr.191	PROPN
emaj-210	268	4	volume	volume	NOUN
emaj-210	268	5	10	10	NUM
emaj-210	269	1	no	no	DET
emaj-210	269	2	1	1	NUM
emaj-210	269	3	(	(	PUNCT
emaj-210	269	4	2020	2020	NUM
emaj-210	269	5	)	)	PUNCT
emaj-210	269	6	|	|	ADV
emaj-210	269	7	issn	issn	VERB
emaj-210	269	8	2158	2158	NUM
emaj-210	269	9	-	-	SYM
emaj-210	269	10	8708	8708	NUM
emaj-210	269	11	(	(	PUNCT
emaj-210	269	12	online	online	NOUN
emaj-210	269	13	)	)	PUNCT
emaj-210	269	14	|	|	ADV
emaj-210	269	15	doi	doi	X
emaj-210	269	16	10.5195	10.5195	NUM
emaj-210	269	17	/	/	SYM
emaj-210	269	18	emaj.2020.210	emaj.2020.210	PROPN
emaj-210	269	19	|	|	ADV
emaj-210	269	20	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-210	269	21	auditing	audit	VERB
emaj-210	269	22	techniques	technique	NOUN
emaj-210	269	23	to	to	PART
emaj-210	269	24	avoid	avoid	VERB
emaj-210	269	25	cost	cost	NOUN
emaj-210	269	26	accountings	accounting	NOUN
emaj-210	269	27	frauds	fraud	NOUN
emaj-210	269	28	page	page	VERB
emaj-210	269	29	|66|	|66|	NOUN
emaj-210	269	30	emerging	emerge	VERB
emaj-210	269	31	markets	market	NOUN
emaj-210	269	32	journal	journal	PROPN
emaj-210	269	33	kızıl	kızıl	PROPN
emaj-210	269	34	,	,	PUNCT
emaj-210	269	35	a.	a.	PROPN
emaj-210	269	36	,	,	PUNCT
emaj-210	269	37	kızıl	kızıl	PROPN
emaj-210	269	38	c.	c.	PROPN
emaj-210	269	39	(	(	PUNCT
emaj-210	269	40	2007	2007	NUM
emaj-210	269	41	)	)	PUNCT
emaj-210	269	42	.	.	PUNCT
emaj-210	270	1	accounting	accounting	NOUN
emaj-210	270	2	:	:	PUNCT
emaj-210	270	3	financial	financial	ADJ
emaj-210	270	4	,	,	PUNCT
emaj-210	270	5	cost	cost	NOUN
emaj-210	270	6	,	,	PUNCT
emaj-210	270	7	managerial	managerial	ADJ
emaj-210	270	8	.	.	PUNCT
emaj-210	271	1	bahar	bahar	PROPN
emaj-210	271	2	yayınevi	yayınevi	PROPN
emaj-210	271	3	,	,	PUNCT
emaj-210	271	4	i̇stanbul	i̇stanbul	INTJ
emaj-210	271	5	,	,	PUNCT
emaj-210	271	6	türkiye	türkiye	PROPN
emaj-210	271	7	,	,	PUNCT
emaj-210	271	8	isbn	isbn	ADJ
emaj-210	271	9	:	:	PUNCT
emaj-210	271	10	994463070	994463070	NUM
emaj-210	271	11	-	-	SYM
emaj-210	271	12	5	5	NUM
emaj-210	271	13	.	.	PUNCT
emaj-210	272	1	kızıl	kızıl	PROPN
emaj-210	272	2	,	,	PUNCT
emaj-210	272	3	c.	c.	PROPN
emaj-210	272	4	,	,	PUNCT
emaj-210	272	5	akman	akman	NOUN
emaj-210	272	6	,	,	PUNCT
emaj-210	272	7	v.	v.	PROPN
emaj-210	272	8	,	,	PUNCT
emaj-210	272	9	korkmaz	korkmaz	PROPN
emaj-210	272	10	,	,	PUNCT
emaj-210	272	11	h.	h.	PROPN
emaj-210	272	12	(	(	PUNCT
emaj-210	272	13	2015	2015	NUM
emaj-210	272	14	)	)	PUNCT
emaj-210	272	15	.	.	PUNCT
emaj-210	273	1	"	"	PUNCT
emaj-210	273	2	marmara	marmara	PROPN
emaj-210	273	3	bölgesinde	bölgesinde	ADJ
emaj-210	273	4	muhasebe	muhasebe	NOUN
emaj-210	273	5	-	-	PUNCT
emaj-210	273	6	denetim	denetim	ADJ
emaj-210	273	7	mesleğinin	mesleğinin	PROPN
emaj-210	273	8	önemi	önemi	PROPN
emaj-210	273	9	üzerine	üzerine	PROPN
emaj-210	273	10	bir	bir	PROPN
emaj-210	273	11	araştırma	araştırma	PROPN
emaj-210	273	12	"	"	PUNCT
emaj-210	273	13	,	,	PUNCT
emaj-210	273	14	akademik	akademik	PROPN
emaj-210	273	15	sosyal	sosyal	PROPN
emaj-210	273	16	araştırmalar	araştırmalar	PROPN
emaj-210	273	17	dergisi	dergisi	PROPN
emaj-210	273	18	(	(	PUNCT
emaj-210	273	19	asos	asos	PROPN
emaj-210	273	20	journal	journal	PROPN
emaj-210	273	21	)	)	PUNCT
emaj-210	273	22	,	,	PUNCT
emaj-210	273	23	yıl	yıl	NOUN
emaj-210	273	24	:	:	PUNCT
emaj-210	273	25	3	3	NUM
emaj-210	273	26	,	,	PUNCT
emaj-210	273	27	sayı	sayı	ADJ
emaj-210	273	28	:	:	PUNCT
emaj-210	273	29	10	10	NUM
emaj-210	273	30	,	,	PUNCT
emaj-210	273	31	mart	mart	NOUN
emaj-210	273	32	2015	2015	NUM
emaj-210	273	33	,	,	PUNCT
emaj-210	273	34	193211.http://www.asosjournal.com/makaleler/75	193211.http://www.asosjournal.com/makaleler/75	NUM
emaj-210	273	35	4101230_510%20cevdet%20	4101230_510%20cevdet%20	NUM
emaj-210	273	36	kizil.pdf	kizil.pdf	PROPN
emaj-210	273	37	kızıl	kızıl	PROPN
emaj-210	273	38	,	,	PUNCT
emaj-210	273	39	c.	c.	PROPN
emaj-210	273	40	,	,	PUNCT
emaj-210	273	41	doğan	doğan	PROPN
emaj-210	273	42	,	,	PUNCT
emaj-210	273	43	e.	e.	PROPN
emaj-210	273	44	(	(	PUNCT
emaj-210	273	45	2017	2017	NUM
emaj-210	273	46	)	)	PUNCT
emaj-210	273	47	.	.	PUNCT
emaj-210	274	1	audit	audit	NOUN
emaj-210	274	2	techniques	technique	NOUN
emaj-210	274	3	for	for	ADP
emaj-210	274	4	protecting	protect	VERB
emaj-210	274	5	against	against	ADP
emaj-210	274	6	cyber	cyber	NOUN
emaj-210	274	7	attacks	attack	NOUN
emaj-210	274	8	:	:	PUNCT
emaj-210	274	9	a	a	DET
emaj-210	274	10	bilateral	bilateral	ADJ
emaj-210	274	11	approach	approach	NOUN
emaj-210	274	12	of	of	ADP
emaj-210	274	13	case	case	NOUN
emaj-210	274	14	studies	study	NOUN
emaj-210	274	15	and	and	CCONJ
emaj-210	274	16	interview	interview	NOUN
emaj-210	274	17	in	in	ADP
emaj-210	274	18	societal	societal	ADJ
emaj-210	274	19	complexity	complexity	NOUN
emaj-210	274	20	,	,	PUNCT
emaj-210	274	21	data	datum	NOUN
emaj-210	274	22	mining	mining	NOUN
emaj-210	274	23	and	and	CCONJ
emaj-210	274	24	gaming	gaming	NOUN
emaj-210	274	25	;	;	PUNCT
emaj-210	274	26	state	state	NOUN
emaj-210	274	27	-	-	PUNCT
emaj-210	274	28	of	of	ADP
emaj-210	274	29	-	-	PUNCT
emaj-210	274	30	the	the	DET
emaj-210	274	31	-	-	PUNCT
emaj-210	274	32	art	art	NOUN
emaj-210	274	33	2017	2017	NUM
emaj-210	274	34	,	,	PUNCT
emaj-210	274	35	dorien	dorien	PROPN
emaj-210	274	36	detombe	detombe	PROPN
emaj-210	274	37	,	,	PUNCT
emaj-210	274	38	gerhard	gerhard	PROPN
emaj-210	274	39	-	-	PUNCT
emaj-210	274	40	wilhelm	wilhelm	PROPN
emaj-210	274	41	weber	weber	PROPN
emaj-210	274	42	and	and	CCONJ
emaj-210	274	43	semih	semih	PROPN
emaj-210	274	44	kuter	kuter	PROPN
emaj-210	274	45	(	(	PUNCT
emaj-210	274	46	eds	eds	PROPN
emaj-210	274	47	.	.	PUNCT
emaj-210	274	48	)	)	PUNCT
emaj-210	274	49	,	,	PUNCT
emaj-210	274	50	amsterdam	amsterdam	PROPN
emaj-210	274	51	europe	europe	PROPN
emaj-210	274	52	:	:	PUNCT
emaj-210	274	53	greenhill	greenhill	PROPN
emaj-210	274	54	&	&	CCONJ
emaj-210	274	55	waterfront	waterfront	PROPN
emaj-210	274	56	.	.	PUNCT
emaj-210	275	1	versiyon	versiyon	NOUN
emaj-210	275	2	:	:	PUNCT
emaj-210	275	3	001	001	NUM
emaj-210	275	4	,	,	PUNCT
emaj-210	275	5	amsterdam	amsterdam	NOUN
emaj-210	275	6	,	,	PUNCT
emaj-210	275	7	hollanda	hollanda	NOUN
emaj-210	275	8	,	,	PUNCT
emaj-210	275	9	isbn	isbn	ADJ
emaj-210	275	10	/ean	/ean	NOUN
emaj-210	275	11	:	:	PUNCT
emaj-210	275	12	978	978	NUM
emaj-210	275	13	-	-	SYM
emaj-210	275	14	90	90	NUM
emaj-210	275	15	-	-	PUNCT
emaj-210	275	16	77171	77171	NUM
emaj-210	275	17	-	-	PUNCT
emaj-210	275	18	54	54	NUM
emaj-210	275	19	-	-	SYM
emaj-210	275	20	7	7	NUM
emaj-210	275	21	.	.	NOUN
emaj-210	275	22	125	125	NUM
emaj-210	275	23	-	-	SYM
emaj-210	275	24	135	135	NUM
emaj-210	275	25	.	.	PUNCT
emaj-210	276	1	kızıl	kızıl	PROPN
emaj-210	276	2	,	,	PUNCT
emaj-210	276	3	c.	c.	PROPN
emaj-210	276	4	et	et	PROPN
emaj-210	276	5	.	.	PUNCT
emaj-210	277	1	al	al	PROPN
emaj-210	277	2	.	.	PROPN
emaj-210	278	1	(	(	PUNCT
emaj-210	278	2	2019	2019	NUM
emaj-210	278	3	)	)	PUNCT
emaj-210	278	4	.	.	PUNCT
emaj-210	279	1	i̇ktisadi	i̇ktisadi	NOUN
emaj-210	279	2	ve	ve	PROPN
emaj-210	279	3	sosyal	sosyal	PROPN
emaj-210	279	4	yönleriyle	yönleriyle	PROPN
emaj-210	279	5	i̇novasyon	i̇novasyon	PROPN
emaj-210	279	6	kitabı	kitabı	PROPN
emaj-210	279	7	içerisinde	içerisinde	PROPN
emaj-210	279	8	bölüm	bölüm	PROPN
emaj-210	279	9	5	5	NUM
emaj-210	279	10	:	:	PUNCT
emaj-210	279	11	i̇novasyonun	i̇novasyonun	PRON
emaj-210	279	12	muhasebe	muhasebe	NOUN
emaj-210	279	13	ve	ve	VERB
emaj-210	279	14	denetime	denetime	NOUN
emaj-210	279	15	etkileri	etkileri	PROPN
emaj-210	279	16	kitap	kitap	PROPN
emaj-210	279	17	bölüm	bölüm	PROPN
emaj-210	279	18	yazarlığı	yazarlığı	NOUN
emaj-210	279	19	.	.	PUNCT
emaj-210	280	1	editörler	editörler	NOUN
emaj-210	280	2	:	:	PUNCT
emaj-210	280	3	birgül	birgül	NOUN
emaj-210	280	4	uyan	uyan	ADJ
emaj-210	280	5	ve	ve	VERB
emaj-210	280	6	musa	musa	PROPN
emaj-210	280	7	çakır	çakır	PROPN
emaj-210	280	8	,	,	PUNCT
emaj-210	280	9	iksad	iksad	ADJ
emaj-210	280	10	yayınevi	yayınevi	NOUN
emaj-210	280	11	(	(	PUNCT
emaj-210	280	12	iksad	iksad	ADJ
emaj-210	280	13	publications	publication	NOUN
emaj-210	280	14	)	)	PUNCT
emaj-210	280	15	,	,	PUNCT
emaj-210	280	16	temmuz	temmuz	NOUN
emaj-210	280	17	2019	2019	NUM
emaj-210	280	18	,	,	PUNCT
emaj-210	280	19	ankara	ankara	PROPN
emaj-210	280	20	,	,	PUNCT
emaj-210	280	21	türkiye	türkiye	PROPN
emaj-210	280	22	,	,	PUNCT
emaj-210	280	23	isbn	isbn	ADJ
emaj-210	280	24	:	:	PUNCT
emaj-210	280	25	978	978	NUM
emaj-210	280	26	-	-	SYM
emaj-210	280	27	605	605	NUM
emaj-210	280	28	-	-	PUNCT
emaj-210	280	29	7695	7695	NUM
emaj-210	280	30	-	-	PUNCT
emaj-210	280	31	031	031	NUM
emaj-210	280	32	.	.	PUNCT
emaj-210	281	1	https://www.iksad.net/product-page/iktisadive-sosyal-y%c3%b6nleriyle-inovasyon	https://www.iksad.net/product-page/iktisadive-sosyal-y%c3%b6nleriyle-inovasyon	PROPN
emaj-210	281	2	kızıl	kızıl	PROPN
emaj-210	281	3	,	,	PUNCT
emaj-210	281	4	c.	c.	PROPN
emaj-210	281	5	,	,	PUNCT
emaj-210	281	6	kaşbaşı	kaşbaşı	NOUN
emaj-210	281	7	,	,	PUNCT
emaj-210	281	8	b.	b.	PROPN
emaj-210	281	9	(	(	PUNCT
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emaj-210	281	11	)	)	PUNCT
emaj-210	281	12	.	.	PUNCT
emaj-210	282	1	accounting	accounting	NOUN
emaj-210	282	2	scandals	scandal	NOUN
emaj-210	282	3	and	and	CCONJ
emaj-210	282	4	eye	eye	NOUN
emaj-210	282	5	-	-	PUNCT
emaj-210	282	6	catching	catch	VERB
emaj-210	282	7	frauds	fraud	NOUN
emaj-210	282	8	:	:	PUNCT
emaj-210	282	9	usa	usa	PROPN
emaj-210	282	10	-	-	PUNCT
emaj-210	282	11	japan	japan	PROPN
emaj-210	282	12	comparison	comparison	NOUN
emaj-210	282	13	by	by	ADP
emaj-210	282	14	considering	consider	VERB
emaj-210	282	15	the	the	DET
emaj-210	282	16	role	role	NOUN
emaj-210	282	17	of	of	ADP
emaj-210	282	18	auditing	auditing	NOUN
emaj-210	282	19	,	,	PUNCT
emaj-210	282	20	journal	journal	NOUN
emaj-210	282	21	of	of	ADP
emaj-210	282	22	asian	asian	ADJ
emaj-210	282	23	research	research	NOUN
emaj-210	282	24	(	(	PUNCT
emaj-210	282	25	jar	jar	NOUN
emaj-210	282	26	)	)	PUNCT
emaj-210	282	27	,	,	PUNCT
emaj-210	282	28	issn	issn	PROPN
emaj-210	282	29	:	:	PUNCT
emaj-210	282	30	2575	2575	NUM
emaj-210	282	31	-	-	SYM
emaj-210	282	32	1581	1581	NUM
emaj-210	282	33	(	(	PUNCT
emaj-210	282	34	online	online	ADJ
emaj-210	282	35	)	)	PUNCT
emaj-210	282	36	,	,	PUNCT
emaj-210	282	37	vol	vol	NOUN
emaj-210	282	38	.	.	PROPN
emaj-210	283	1	2	2	NUM
emaj-210	283	2	,	,	PUNCT
emaj-210	283	3	no	no	INTJ
emaj-210	283	4	:	:	PUNCT
emaj-210	283	5	3	3	NUM
emaj-210	283	6	,	,	PUNCT
emaj-210	283	7	ss.123138	ss.123138	PROPN
emaj-210	283	8	,	,	PUNCT
emaj-210	283	9	http://dx.doi.org/10.22158/jar.v2n3p123	http://dx.doi.org/10.22158/jar.v2n3p123	NOUN
emaj-210	283	10	kostova	kostova	PROPN
emaj-210	283	11	,	,	PUNCT
emaj-210	283	12	s.	s.	PROPN
emaj-210	283	13	(	(	PUNCT
emaj-210	283	14	2012	2012	NUM
emaj-210	283	15	)	)	PUNCT
emaj-210	283	16	.	.	PUNCT
emaj-210	284	1	audit	audit	NOUN
emaj-210	284	2	procedures	procedure	NOUN
emaj-210	284	3	for	for	ADP
emaj-210	284	4	disclosure	disclosure	NOUN
emaj-210	284	5	of	of	ADP
emaj-210	284	6	errors	error	NOUN
emaj-210	284	7	and	and	CCONJ
emaj-210	284	8	fraud	fraud	NOUN
emaj-210	284	9	in	in	ADP
emaj-210	284	10	financial	financial	ADJ
emaj-210	284	11	statements	statement	NOUN
emaj-210	284	12	of	of	ADP
emaj-210	284	13	bulgarian	bulgarian	ADJ
emaj-210	284	14	companies	company	NOUN
emaj-210	284	15	,	,	PUNCT
emaj-210	284	16	faculty	faculty	NOUN
emaj-210	284	17	of	of	ADP
emaj-210	284	18	economic	economic	ADJ
emaj-210	284	19	accounting	accounting	NOUN
emaj-210	284	20	d.a	d.a	PROPN
emaj-210	284	21	.	.	PROPN
emaj-210	284	22	tsenov	tsenov	PROPN
emaj-210	284	23	academy	academy	PROPN
emaj-210	284	24	of	of	ADP
emaj-210	284	25	economics	economic	NOUN
emaj-210	284	26	,	,	PUNCT
emaj-210	284	27	svishtov	svishtov	NOUN
emaj-210	284	28	,	,	PUNCT
emaj-210	284	29	bulgaria	bulgaria	PROPN
emaj-210	284	30	(	(	PUNCT
emaj-210	284	31	july	july	PROPN
emaj-210	284	32	)	)	PUNCT
emaj-210	284	33	,	,	PUNCT
emaj-210	284	34	49	49	NUM
emaj-210	284	35	-	-	SYM
emaj-210	284	36	66	66	NUM
emaj-210	284	37	.	.	PUNCT
emaj-210	285	1	norris	norris	PROPN
emaj-210	285	2	,	,	PUNCT
emaj-210	285	3	f.	f.	PROPN
emaj-210	285	4	(	(	PUNCT
emaj-210	285	5	2011	2011	NUM
emaj-210	285	6	)	)	PUNCT
emaj-210	285	7	.	.	PUNCT
emaj-210	286	1	deep	deep	ADJ
emaj-210	286	2	roots	root	NOUN
emaj-210	286	3	of	of	ADP
emaj-210	286	4	fraud	fraud	NOUN
emaj-210	286	5	at	at	ADP
emaj-210	286	6	olympus	olympus	PROPN
emaj-210	286	7	,	,	PUNCT
emaj-210	286	8	the	the	DET
emaj-210	286	9	new	new	PROPN
emaj-210	286	10	york	york	PROPN
emaj-210	286	11	times	times	PROPN
emaj-210	286	12	,	,	PUNCT
emaj-210	286	13	https://www.nytimes.com/2011/12/09/business	https://www.nytimes.com/2011/12/09/business	NOUN
emaj-210	286	14	/deep	/deep	SYM
emaj-210	286	15	-	-	PUNCT
emaj-210	286	16	roots	root	NOUN
emaj-210	286	17	-	-	PUNCT
emaj-210	286	18	of	of	ADP
emaj-210	286	19	-	-	PUNCT
emaj-210	286	20	fraud	fraud	NOUN
emaj-210	286	21	-	-	PUNCT
emaj-210	286	22	at	at	ADP
emaj-210	286	23	-	-	PUNCT
emaj-210	286	24	olympus.html	olympus.html	PROPN
emaj-210	286	25	(	(	PUNCT
emaj-210	286	26	accessed	access	VERB
emaj-210	286	27	:	:	PUNCT
emaj-210	286	28	20.05.2020	20.05.2020	NUM
emaj-210	286	29	)	)	PUNCT
emaj-210	286	30	.	.	PUNCT
emaj-210	287	1	omair	omair	PROPN
emaj-210	287	2	,	,	PUNCT
emaj-210	287	3	b.	b.	PROPN
emaj-210	287	4	,	,	PUNCT
emaj-210	287	5	alturki	alturki	PROPN
emaj-210	287	6	,	,	PUNCT
emaj-210	287	7	a.	a.	NOUN
emaj-210	287	8	(	(	PUNCT
emaj-210	287	9	2020	2020	NUM
emaj-210	287	10	)	)	PUNCT
emaj-210	287	11	.	.	PUNCT
emaj-210	288	1	systematic	systematic	ADJ
emaj-210	288	2	literature	literature	PROPN
emaj-210	288	3	review	review	PROPN
emaj-210	288	4	of	of	ADP
emaj-210	288	5	fraud	fraud	NOUN
emaj-210	288	6	detection	detection	NOUN
emaj-210	288	7	metrics	metric	NOUN
emaj-210	288	8	in	in	ADP
emaj-210	288	9	business	business	NOUN
emaj-210	288	10	processes	process	NOUN
emaj-210	288	11	,	,	PUNCT
emaj-210	288	12	ieee	ieee	NOUN
emaj-210	288	13	access	access	NOUN
emaj-210	288	14	,	,	PUNCT
emaj-210	288	15	doi	doi	NOUN
emaj-210	288	16	:	:	PUNCT
emaj-210	288	17	10.1109	10.1109	NUM
emaj-210	288	18	/	/	SYM
emaj-210	288	19	access.2020.2971604	access.2020.2971604	ADJ
emaj-210	288	20	https://ieeexplore.ieee.org/stamp/stamp.jsp?arn	https://ieeexplore.ieee.org/stamp/stamp.jsp?arn	NOUN
emaj-210	288	21	umber=8981992	umber=8981992	PROPN
emaj-210	288	22	oyinlola	oyinlola	PROPN
emaj-210	288	23	,	,	PUNCT
emaj-210	288	24	a.	a.	PROPN
emaj-210	288	25	o.	o.	PROPN
emaj-210	288	26	mr	mr	PROPN
emaj-210	288	27	.	.	PROPN
emaj-210	288	28	(	(	PUNCT
emaj-210	288	29	2010	2010	NUM
emaj-210	288	30	)	)	PUNCT
emaj-210	288	31	.	.	PUNCT
emaj-210	289	1	the	the	DET
emaj-210	289	2	role	role	NOUN
emaj-210	289	3	of	of	ADP
emaj-210	289	4	auditors	auditor	NOUN
emaj-210	289	5	in	in	ADP
emaj-210	289	6	fraud	fraud	NOUN
emaj-210	289	7	detection	detection	NOUN
emaj-210	289	8	,	,	PUNCT
emaj-210	289	9	prevention	prevention	NOUN
emaj-210	289	10	and	and	CCONJ
emaj-210	289	11	reporting	reporting	NOUN
emaj-210	289	12	in	in	ADP
emaj-210	289	13	nigeria	nigeria	PROPN
emaj-210	289	14	,	,	PUNCT
emaj-210	289	15	library	library	ADJ
emaj-210	289	16	philosophy	philosophy	NOUN
emaj-210	289	17	and	and	CCONJ
emaj-210	289	18	practice	practice	NOUN
emaj-210	289	19	,	,	PUNCT
emaj-210	289	20	517	517	NUM
emaj-210	289	21	.	.	PUNCT
emaj-210	290	1	özay	özay	ADV
emaj-210	290	2	,	,	PUNCT
emaj-210	290	3	t.	t.	PROPN
emaj-210	290	4	(	(	PUNCT
emaj-210	290	5	1992	1992	NUM
emaj-210	290	6	)	)	PUNCT
emaj-210	290	7	.	.	PUNCT
emaj-210	291	1	yönetimde	yönetimde	PROPN
emaj-210	291	2	muhasebenin	muhasebenin	PROPN
emaj-210	291	3	yeri	yeri	PROPN
emaj-210	291	4	,	,	PUNCT
emaj-210	291	5	mali	mali	PROPN
emaj-210	291	6	çözüm	çözüm	PROPN
emaj-210	291	7	dergisi	dergisi	PROPN
emaj-210	291	8	,	,	PUNCT
emaj-210	291	9	no	no	INTJ
emaj-210	291	10	:	:	SYM
emaj-210	291	11	12	12	NUM
emaj-210	291	12	,	,	PUNCT
emaj-210	291	13	şubat	şubat	NOUN
emaj-210	291	14	-	-	PUNCT
emaj-210	291	15	mart	mart	PROPN
emaj-210	291	16	1992	1992	NUM
emaj-210	291	17	.	.	PUNCT
emaj-210	292	1	öztürk	öztürk	NOUN
emaj-210	292	2	,	,	PUNCT
emaj-210	292	3	v.	v.	PROPN
emaj-210	292	4	(	(	PUNCT
emaj-210	292	5	2016	2016	NUM
emaj-210	292	6	)	)	PUNCT
emaj-210	292	7	.	.	PUNCT
emaj-210	293	1	muhasebe	muhasebe	PROPN
emaj-210	293	2	,	,	PUNCT
emaj-210	293	3	ankara	ankara	PROPN
emaj-210	293	4	kariyer	kariyer	PROPN
emaj-210	293	5	yayınları	yayınları	PROPN
emaj-210	293	6	,	,	PUNCT
emaj-210	293	7	3	3	NUM
emaj-210	293	8	.	.	PUNCT
emaj-210	293	9	baskı	baskı	PROPN
emaj-210	293	10	,	,	PUNCT
emaj-210	293	11	ankara	ankara	PROPN
emaj-210	293	12	.	.	PUNCT
emaj-210	294	1	şakrak	şakrak	PROPN
emaj-210	294	2	,	,	PUNCT
emaj-210	294	3	m.	m.	NOUN
emaj-210	294	4	(	(	PUNCT
emaj-210	294	5	1997	1997	NUM
emaj-210	294	6	)	)	PUNCT
emaj-210	294	7	.	.	PUNCT
emaj-210	295	1	maliyet	maliyet	PROPN
emaj-210	296	1	yönetimi	yönetimi	PROPN
emaj-210	296	2	,	,	PUNCT
emaj-210	296	3	yasa	yasa	PROPN
emaj-210	296	4	yayınları	yayınları	PROPN
emaj-210	296	5	,	,	PUNCT
emaj-210	296	6	i̇stanbul	i̇stanbul	ADV
emaj-210	296	7	.	.	PUNCT
emaj-210	297	1	the	the	DET
emaj-210	297	2	guardian	guardian	NOUN
emaj-210	297	3	.	.	PUNCT
emaj-210	298	1	(	(	PUNCT
emaj-210	298	2	2002	2002	NUM
emaj-210	298	3	)	)	PUNCT
emaj-210	298	4	.	.	PUNCT
emaj-210	299	1	worldcom	worldcom	PROPN
emaj-210	299	2	accounting	accounting	PROPN
emaj-210	299	3	scandal	scandal	NOUN
emaj-210	299	4	.	.	PUNCT
emaj-210	300	1	the	the	DET
emaj-210	300	2	guardian	guardian	PROPN
emaj-210	300	3	website	website	NOUN
emaj-210	300	4	.	.	PUNCT
emaj-210	301	1	https://www.theguardian.com/business/2002/au	https://www.theguardian.com/business/2002/au	PROPN
emaj-210	301	2	g/09	g/09	PROPN
emaj-210	301	3	/	/	SYM
emaj-210	301	4	corporatefraud.worldcom2	corporatefraud.worldcom2	NOUN
emaj-210	301	5	(	(	PUNCT
emaj-210	301	6	accessed	access	VERB
emaj-210	301	7	:	:	PUNCT
emaj-210	301	8	21.05.2020	21.05.2020	NUM
emaj-210	301	9	)	)	PUNCT
emaj-210	301	10	.	.	PUNCT
emaj-210	302	1	http://www.asosjournal.com/makaleler/754101230_510%20cevdet%20kizil.pdf	http://www.asosjournal.com/makaleler/754101230_510%20cevdet%20kizil.pdf	PROPN
emaj-210	302	2	http://www.asosjournal.com/makaleler/754101230_510%20cevdet%20kizil.pdf	http://www.asosjournal.com/makaleler/754101230_510%20cevdet%20kizil.pdf	PROPN
emaj-210	302	3	https://www.iksad.net/product-page/iktisadi-ve-sosyal-y%c3%b6nleriyle-inovasyon	https://www.iksad.net/product-page/iktisadi-ve-sosyal-y%c3%b6nleriyle-inovasyon	AUX
emaj-210	302	4	https://www.iksad.net/product-page/iktisadi-ve-sosyal-y%c3%b6nleriyle-inovasyon	https://www.iksad.net/product-page/iktisadi-ve-sosyal-y%c3%b6nleriyle-inovasyon	VERB
emaj-210	302	5	http://dx.doi.org/10.22158/jar.v2n3p123	http://dx.doi.org/10.22158/jar.v2n3p123	NOUN