id	sid	tid	token	lemma	pos
emaj-232	1	1	volume	volume	NOUN
emaj-232	1	2	7	7	NUM
emaj-232	1	3	no	no	DET
emaj-232	1	4	2	2	NUM
emaj-232	1	5	(	(	PUNCT
emaj-232	1	6	2018	2018	NUM
emaj-232	1	7	)	)	PUNCT
emaj-232	2	1	|	|	ADV
emaj-232	2	2	issn	issn	VERB
emaj-232	2	3	2158	2158	NUM
emaj-232	2	4	-	-	SYM
emaj-232	2	5	8708	8708	NUM
emaj-232	2	6	(	(	PUNCT
emaj-232	2	7	online	online	NOUN
emaj-232	2	8	)	)	PUNCT
emaj-232	2	9	|	|	ADV
emaj-232	2	10	doi	doi	X
emaj-232	2	11	10.5195	10.5195	NUM
emaj-232	2	12	/	/	SYM
emaj-232	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-232	2	14	|	|	ADV
emaj-232	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-232	2	16	auditing	audit	VERB
emaj-232	2	17	techniques	technique	NOUN
emaj-232	2	18	to	to	PART
emaj-232	2	19	minimize	minimize	VERB
emaj-232	2	20	accounting	account	VERB
emaj-232	2	21	related	relate	VERB
emaj-232	2	22	fraud	fraud	NOUN
emaj-232	2	23	and	and	CCONJ
emaj-232	2	24	errors	error	NOUN
emaj-232	2	25	:	:	PUNCT
emaj-232	2	26	a	a	DET
emaj-232	2	27	qualitative	qualitative	ADJ
emaj-232	2	28	analysis	analysis	NOUN
emaj-232	2	29	with	with	ADP
emaj-232	2	30	the	the	DET
emaj-232	2	31	interview	interview	NOUN
emaj-232	2	32	method	method	NOUN
emaj-232	2	33	cevdet	cevdet	NOUN
emaj-232	2	34	kızıl	kızıl	PROPN
emaj-232	2	35	istanbul	istanbul	PROPN
emaj-232	2	36	medeniyet	medeniyet	PROPN
emaj-232	2	37	university	university	PROPN
emaj-232	2	38	,	,	PUNCT
emaj-232	2	39	turkey	turkey	NOUN
emaj-232	3	1	|	|	ADV
emaj-232	3	2	e	e	NOUN
emaj-232	3	3	-	-	NOUN
emaj-232	3	4	mail	mail	NOUN
emaj-232	4	1	:	:	PUNCT
emaj-232	4	2	cevdetkizil@yahoo.com	cevdetkizil@yahoo.com	X
emaj-232	4	3	erol	erol	PROPN
emaj-232	4	4	muzır	muzır	PROPN
emaj-232	4	5	istanbul	istanbul	PROPN
emaj-232	4	6	medeniyet	medeniyet	PROPN
emaj-232	4	7	university	university	PROPN
emaj-232	4	8	,	,	PUNCT
emaj-232	4	9	turkey	turkey	NOUN
emaj-232	5	1	|	|	ADV
emaj-232	5	2	e	e	NOUN
emaj-232	5	3	-	-	NOUN
emaj-232	5	4	mail	mail	NOUN
emaj-232	5	5	:	:	PUNCT
emaj-232	5	6	erol.muzir@medeniyet.edu.tr	erol.muzir@medeniyet.edu.tr	PROPN
emaj-232	5	7	vildan	vildan	PROPN
emaj-232	5	8	yılmaz	yılmaz	PROPN
emaj-232	5	9	certified	certify	VERB
emaj-232	5	10	public	public	ADJ
emaj-232	5	11	accountant	accountant	NOUN
emaj-232	5	12	(	(	PUNCT
emaj-232	5	13	cpa	cpa	PROPN
emaj-232	5	14	)	)	PUNCT
emaj-232	5	15	and	and	CCONJ
emaj-232	5	16	independent	independent	ADJ
emaj-232	5	17	researcher	researcher	NOUN
emaj-232	5	18	,	,	PUNCT
emaj-232	5	19	turkey	turkey	NOUN
emaj-232	6	1	|	|	ADV
emaj-232	6	2	e	e	NOUN
emaj-232	6	3	-	-	NOUN
emaj-232	6	4	mail	mail	NOUN
emaj-232	6	5	:	:	PUNCT
emaj-232	7	1	vildanbrt77@gmail.com	vildanbrt77@gmail.com	PROPN
emaj-232	7	2	abstract	abstract	ADJ
emaj-232	7	3	accounting	accounting	NOUN
emaj-232	7	4	is	be	AUX
emaj-232	7	5	more	more	ADV
emaj-232	7	6	integrated	integrated	ADJ
emaj-232	7	7	with	with	ADP
emaj-232	7	8	the	the	DET
emaj-232	7	9	technology	technology	NOUN
emaj-232	7	10	today	today	NOUN
emaj-232	7	11	compared	compare	VERB
emaj-232	7	12	to	to	ADP
emaj-232	7	13	the	the	DET
emaj-232	7	14	previous	previous	ADJ
emaj-232	7	15	years	year	NOUN
emaj-232	7	16	.	.	PUNCT
emaj-232	8	1	the	the	DET
emaj-232	8	2	increase	increase	NOUN
emaj-232	8	3	in	in	ADP
emaj-232	8	4	a	a	DET
emaj-232	8	5	variety	variety	NOUN
emaj-232	8	6	of	of	ADP
emaj-232	8	7	technological	technological	ADJ
emaj-232	8	8	developments	development	NOUN
emaj-232	8	9	and	and	CCONJ
emaj-232	8	10	commercial	commercial	ADJ
emaj-232	8	11	transactions	transaction	NOUN
emaj-232	8	12	has	have	AUX
emaj-232	8	13	further	far	ADV
emaj-232	8	14	increased	increase	VERB
emaj-232	8	15	the	the	DET
emaj-232	8	16	number	number	NOUN
emaj-232	8	17	and	and	CCONJ
emaj-232	8	18	type	type	NOUN
emaj-232	8	19	of	of	ADP
emaj-232	8	20	errors	error	NOUN
emaj-232	8	21	as	as	ADV
emaj-232	8	22	well	well	ADV
emaj-232	8	23	as	as	ADP
emaj-232	8	24	frauds	fraud	NOUN
emaj-232	8	25	related	relate	VERB
emaj-232	8	26	to	to	ADP
emaj-232	8	27	the	the	DET
emaj-232	8	28	accounting	accounting	NOUN
emaj-232	8	29	profession	profession	NOUN
emaj-232	8	30	.	.	PUNCT
emaj-232	9	1	this	this	PRON
emaj-232	9	2	causes	cause	VERB
emaj-232	9	3	misleading	mislead	VERB
emaj-232	9	4	information	information	NOUN
emaj-232	9	5	for	for	ADP
emaj-232	9	6	several	several	ADJ
emaj-232	9	7	stakeholders	stakeholder	NOUN
emaj-232	9	8	.	.	PUNCT
emaj-232	10	1	stakeholdes	stakeholde	NOUN
emaj-232	10	2	sometimes	sometimes	ADV
emaj-232	10	3	make	make	VERB
emaj-232	10	4	false	false	ADJ
emaj-232	10	5	decisions	decision	NOUN
emaj-232	10	6	based	base	VERB
emaj-232	10	7	on	on	ADP
emaj-232	10	8	the	the	DET
emaj-232	10	9	financial	financial	ADJ
emaj-232	10	10	statements	statement	NOUN
emaj-232	10	11	created	create	VERB
emaj-232	10	12	as	as	ADP
emaj-232	10	13	a	a	DET
emaj-232	10	14	result	result	NOUN
emaj-232	10	15	of	of	ADP
emaj-232	10	16	false	false	ADJ
emaj-232	10	17	and	and	CCONJ
emaj-232	10	18	fraudulent	fraudulent	ADJ
emaj-232	10	19	transactions	transaction	NOUN
emaj-232	10	20	.	.	PUNCT
emaj-232	11	1	in	in	ADP
emaj-232	11	2	order	order	NOUN
emaj-232	11	3	to	to	PART
emaj-232	11	4	minimize	minimize	VERB
emaj-232	11	5	the	the	DET
emaj-232	11	6	errors	error	NOUN
emaj-232	11	7	and	and	CCONJ
emaj-232	11	8	frauds	fraud	NOUN
emaj-232	11	9	concerning	concern	VERB
emaj-232	11	10	the	the	DET
emaj-232	11	11	accounting	accounting	NOUN
emaj-232	11	12	system	system	NOUN
emaj-232	11	13	of	of	ADP
emaj-232	11	14	enterprises	enterprise	NOUN
emaj-232	11	15	,	,	PUNCT
emaj-232	11	16	effective	effective	ADJ
emaj-232	11	17	internal	internal	ADJ
emaj-232	11	18	controls	control	NOUN
emaj-232	11	19	and	and	CCONJ
emaj-232	11	20	auditing	auditing	NOUN
emaj-232	11	21	systems	system	NOUN
emaj-232	11	22	should	should	AUX
emaj-232	11	23	be	be	AUX
emaj-232	11	24	in	in	ADP
emaj-232	11	25	order	order	NOUN
emaj-232	11	26	.	.	PUNCT
emaj-232	12	1	it	it	PRON
emaj-232	12	2	is	be	AUX
emaj-232	12	3	evident	evident	ADJ
emaj-232	12	4	that	that	SCONJ
emaj-232	12	5	,	,	PUNCT
emaj-232	12	6	setting	set	VERB
emaj-232	12	7	up	up	ADP
emaj-232	12	8	the	the	DET
emaj-232	12	9	required	require	VERB
emaj-232	12	10	internal	internal	ADJ
emaj-232	12	11	controls	control	NOUN
emaj-232	12	12	and	and	CCONJ
emaj-232	12	13	auditing	auditing	NOUN
emaj-232	12	14	systems	system	NOUN
emaj-232	12	15	reduce	reduce	VERB
emaj-232	12	16	asset	asset	NOUN
emaj-232	12	17	losses	loss	NOUN
emaj-232	12	18	and	and	CCONJ
emaj-232	12	19	provide	provide	VERB
emaj-232	12	20	great	great	ADJ
emaj-232	12	21	benefits	benefit	NOUN
emaj-232	12	22	in	in	ADP
emaj-232	12	23	the	the	DET
emaj-232	12	24	long	long	ADJ
emaj-232	12	25	run	run	NOUN
emaj-232	12	26	for	for	ADP
emaj-232	12	27	firms	firm	NOUN
emaj-232	12	28	.	.	PUNCT
emaj-232	13	1	existence	existence	NOUN
emaj-232	13	2	of	of	ADP
emaj-232	13	3	strong	strong	ADJ
emaj-232	13	4	internal	internal	ADJ
emaj-232	13	5	controls	control	NOUN
emaj-232	13	6	and	and	CCONJ
emaj-232	13	7	auditing	auditing	NOUN
emaj-232	13	8	systems	system	NOUN
emaj-232	13	9	in	in	ADP
emaj-232	13	10	enterprises	enterprise	NOUN
emaj-232	13	11	has	have	AUX
emaj-232	13	12	gained	gain	VERB
emaj-232	13	13	great	great	ADJ
emaj-232	13	14	importance	importance	NOUN
emaj-232	13	15	in	in	ADP
emaj-232	13	16	turkey	turkey	NOUN
emaj-232	13	17	.	.	PUNCT
emaj-232	14	1	this	this	DET
emaj-232	14	2	study	study	NOUN
emaj-232	14	3	provides	provide	VERB
emaj-232	14	4	information	information	NOUN
emaj-232	14	5	about	about	ADP
emaj-232	14	6	the	the	DET
emaj-232	14	7	audit	audit	NOUN
emaj-232	14	8	techniques	technique	NOUN
emaj-232	14	9	that	that	PRON
emaj-232	14	10	can	can	AUX
emaj-232	14	11	minimize	minimize	VERB
emaj-232	14	12	accounting	accounting	NOUN
emaj-232	14	13	related	relate	VERB
emaj-232	14	14	frauds	fraud	NOUN
emaj-232	14	15	and	and	CCONJ
emaj-232	14	16	errors	error	NOUN
emaj-232	14	17	in	in	ADP
emaj-232	14	18	businesses	business	NOUN
emaj-232	14	19	.	.	PUNCT
emaj-232	15	1	the	the	DET
emaj-232	15	2	research	research	NOUN
emaj-232	15	3	includes	include	VERB
emaj-232	15	4	and	and	CCONJ
emaj-232	15	5	employs	employ	VERB
emaj-232	15	6	an	an	DET
emaj-232	15	7	interview	interview	NOUN
emaj-232	15	8	with	with	ADP
emaj-232	15	9	auditing	auditing	NOUN
emaj-232	15	10	professionals	professional	NOUN
emaj-232	15	11	as	as	ADP
emaj-232	15	12	the	the	DET
emaj-232	15	13	research	research	NOUN
emaj-232	15	14	methodology	methodology	NOUN
emaj-232	15	15	.	.	PUNCT
emaj-232	16	1	auditors	auditor	NOUN
emaj-232	16	2	working	work	VERB
emaj-232	16	3	within	within	ADP
emaj-232	16	4	three	three	NUM
emaj-232	16	5	audit	audit	NOUN
emaj-232	16	6	firms	firm	NOUN
emaj-232	16	7	were	be	AUX
emaj-232	16	8	selected	select	VERB
emaj-232	16	9	by	by	ADP
emaj-232	16	10	simple	simple	ADJ
emaj-232	16	11	random	random	ADJ
emaj-232	16	12	sampling	sampling	NOUN
emaj-232	16	13	via	via	ADP
emaj-232	16	14	the	the	DET
emaj-232	16	15	linkedin	linkedin	ADJ
emaj-232	16	16	social	social	ADJ
emaj-232	16	17	media	medium	NOUN
emaj-232	16	18	.	.	PUNCT
emaj-232	17	1	the	the	DET
emaj-232	17	2	three	three	NUM
emaj-232	17	3	participants	participant	NOUN
emaj-232	17	4	were	be	AUX
emaj-232	17	5	directed	direct	VERB
emaj-232	17	6	10	10	NUM
emaj-232	17	7	semistructured	semistructure	VERB
emaj-232	17	8	and	and	CCONJ
emaj-232	17	9	open	open	ADV
emaj-232	17	10	-	-	PUNCT
emaj-232	17	11	ended	end	VERB
emaj-232	17	12	questions	question	NOUN
emaj-232	17	13	.	.	PUNCT
emaj-232	18	1	qualitative	qualitative	ADJ
emaj-232	18	2	analysis	analysis	NOUN
emaj-232	18	3	was	be	AUX
emaj-232	18	4	adopted	adopt	VERB
emaj-232	18	5	for	for	ADP
emaj-232	18	6	this	this	DET
emaj-232	18	7	study	study	NOUN
emaj-232	18	8	.	.	PUNCT
emaj-232	19	1	according	accord	VERB
emaj-232	19	2	to	to	ADP
emaj-232	19	3	the	the	DET
emaj-232	19	4	results	result	NOUN
emaj-232	19	5	of	of	ADP
emaj-232	19	6	research	research	NOUN
emaj-232	19	7	,	,	PUNCT
emaj-232	19	8	companies	company	NOUN
emaj-232	19	9	use	use	VERB
emaj-232	19	10	a	a	DET
emaj-232	19	11	number	number	NOUN
emaj-232	19	12	of	of	ADP
emaj-232	19	13	tools	tool	NOUN
emaj-232	19	14	to	to	PART
emaj-232	19	15	prevent	prevent	VERB
emaj-232	19	16	accounting	accounting	NOUN
emaj-232	19	17	related	relate	VERB
emaj-232	19	18	frauds	fraud	NOUN
emaj-232	19	19	and	and	CCONJ
emaj-232	19	20	errors	error	NOUN
emaj-232	19	21	.	.	PUNCT
emaj-232	20	1	these	these	DET
emaj-232	20	2	most	most	ADV
emaj-232	20	3	effective	effective	ADJ
emaj-232	20	4	tools	tool	NOUN
emaj-232	20	5	to	to	PART
emaj-232	20	6	minimize	minimize	VERB
emaj-232	20	7	the	the	DET
emaj-232	20	8	frauds	fraud	NOUN
emaj-232	20	9	and	and	CCONJ
emaj-232	20	10	errors	error	NOUN
emaj-232	20	11	are	be	AUX
emaj-232	20	12	detected	detect	VERB
emaj-232	20	13	as	as	ADP
emaj-232	20	14	internal	internal	ADJ
emaj-232	20	15	auditing	auditing	NOUN
emaj-232	20	16	,	,	PUNCT
emaj-232	20	17	internal	internal	ADJ
emaj-232	20	18	controls	control	NOUN
emaj-232	20	19	and	and	CCONJ
emaj-232	20	20	independent	independent	ADJ
emaj-232	20	21	(	(	PUNCT
emaj-232	20	22	external	external	ADJ
emaj-232	20	23	)	)	PUNCT
emaj-232	20	24	auditing	auditing	NOUN
emaj-232	20	25	.	.	PUNCT
emaj-232	21	1	auditing	auditing	NOUN
emaj-232	21	2	professionals	professional	NOUN
emaj-232	21	3	have	have	VERB
emaj-232	21	4	high	high	ADJ
emaj-232	21	5	awareness	awareness	NOUN
emaj-232	21	6	about	about	ADP
emaj-232	21	7	accounting	account	VERB
emaj-232	21	8	related	relate	VERB
emaj-232	21	9	fraud	fraud	NOUN
emaj-232	21	10	and	and	CCONJ
emaj-232	21	11	errors	error	NOUN
emaj-232	21	12	.	.	PUNCT
emaj-232	22	1	but	but	CCONJ
emaj-232	22	2	,	,	PUNCT
emaj-232	22	3	auditor	auditor	NOUN
emaj-232	22	4	independency	independency	NOUN
emaj-232	22	5	should	should	AUX
emaj-232	22	6	be	be	AUX
emaj-232	22	7	higher	high	ADJ
emaj-232	22	8	,	,	PUNCT
emaj-232	22	9	proactive	proactive	ADJ
emaj-232	22	10	approach	approach	NOUN
emaj-232	22	11	must	must	AUX
emaj-232	22	12	be	be	AUX
emaj-232	22	13	utilized	utilize	VERB
emaj-232	22	14	and	and	CCONJ
emaj-232	22	15	auditors	auditor	NOUN
emaj-232	22	16	must	must	AUX
emaj-232	22	17	closely	closely	ADV
emaj-232	22	18	follow	follow	VERB
emaj-232	22	19	the	the	DET
emaj-232	22	20	new	new	ADJ
emaj-232	22	21	laws	law	NOUN
emaj-232	22	22	and	and	CCONJ
emaj-232	22	23	regulations	regulation	NOUN
emaj-232	22	24	in	in	ADP
emaj-232	22	25	addition	addition	NOUN
emaj-232	22	26	to	to	ADP
emaj-232	22	27	being	be	AUX
emaj-232	22	28	familiar	familiar	ADJ
emaj-232	22	29	with	with	ADP
emaj-232	22	30	the	the	DET
emaj-232	22	31	firms	firm	NOUN
emaj-232	22	32	’s	’s	PART
emaj-232	22	33	operations	operation	NOUN
emaj-232	22	34	and	and	CCONJ
emaj-232	22	35	sectors	sector	NOUN
emaj-232	22	36	to	to	PART
emaj-232	22	37	minimize	minimize	VERB
emaj-232	22	38	the	the	DET
emaj-232	22	39	fraud	fraud	NOUN
emaj-232	22	40	and	and	CCONJ
emaj-232	22	41	errors	error	NOUN
emaj-232	22	42	.	.	PUNCT
emaj-232	23	1	the	the	DET
emaj-232	23	2	benford	benford	NOUN
emaj-232	23	3	's	's	PART
emaj-232	23	4	law	law	NOUN
emaj-232	23	5	,	,	PUNCT
emaj-232	23	6	artificial	artificial	ADJ
emaj-232	23	7	neural	neural	ADJ
emaj-232	23	8	networks	network	NOUN
emaj-232	23	9	,	,	PUNCT
emaj-232	23	10	analytical	analytical	ADJ
emaj-232	23	11	methods	method	NOUN
emaj-232	23	12	,	,	PUNCT
emaj-232	23	13	data	datum	NOUN
emaj-232	23	14	mining	mining	NOUN
emaj-232	23	15	,	,	PUNCT
emaj-232	23	16	red	red	ADJ
emaj-232	23	17	flags	flag	NOUN
emaj-232	23	18	and	and	CCONJ
emaj-232	23	19	analytical	analytical	ADJ
emaj-232	23	20	methods	method	NOUN
emaj-232	23	21	are	be	AUX
emaj-232	23	22	commonly	commonly	ADV
emaj-232	23	23	used	use	VERB
emaj-232	23	24	by	by	ADP
emaj-232	23	25	the	the	DET
emaj-232	23	26	auditors	auditor	NOUN
emaj-232	23	27	against	against	ADP
emaj-232	23	28	frauds	fraud	NOUN
emaj-232	23	29	and	and	CCONJ
emaj-232	23	30	errors	error	NOUN
emaj-232	23	31	.	.	PUNCT
emaj-232	24	1	in	in	ADP
emaj-232	24	2	general	general	ADJ
emaj-232	24	3	,	,	PUNCT
emaj-232	24	4	the	the	DET
emaj-232	24	5	internal	internal	ADJ
emaj-232	24	6	controls	control	NOUN
emaj-232	24	7	and	and	CCONJ
emaj-232	24	8	auditing	auditing	NOUN
emaj-232	24	9	professions	profession	NOUN
emaj-232	24	10	are	be	AUX
emaj-232	24	11	in	in	ADP
emaj-232	24	12	a	a	DET
emaj-232	24	13	much	much	ADV
emaj-232	24	14	better	well	ADJ
emaj-232	24	15	situation	situation	NOUN
emaj-232	24	16	today	today	NOUN
emaj-232	24	17	in	in	ADP
emaj-232	24	18	turkey	turkey	NOUN
emaj-232	24	19	compared	compare	VERB
emaj-232	24	20	to	to	ADP
emaj-232	24	21	the	the	DET
emaj-232	24	22	previous	previous	ADJ
emaj-232	24	23	years	year	NOUN
emaj-232	24	24	.	.	PUNCT
emaj-232	25	1	but	but	CCONJ
emaj-232	25	2	,	,	PUNCT
emaj-232	25	3	this	this	PRON
emaj-232	25	4	is	be	AUX
emaj-232	25	5	still	still	ADV
emaj-232	25	6	not	not	PART
emaj-232	25	7	adequate	adequate	ADJ
emaj-232	25	8	and	and	CCONJ
emaj-232	25	9	there	there	PRON
emaj-232	25	10	is	be	VERB
emaj-232	25	11	a	a	DET
emaj-232	25	12	long	long	ADJ
emaj-232	25	13	way	way	NOUN
emaj-232	25	14	to	to	PART
emaj-232	25	15	complete	complete	VERB
emaj-232	25	16	ahead	ahead	ADV
emaj-232	25	17	based	base	VERB
emaj-232	25	18	on	on	ADP
emaj-232	25	19	the	the	DET
emaj-232	25	20	opinions	opinion	NOUN
emaj-232	25	21	of	of	ADP
emaj-232	25	22	auditing	auditing	NOUN
emaj-232	25	23	professionals	professional	NOUN
emaj-232	25	24	.	.	PUNCT
emaj-232	26	1	keywords	keyword	NOUN
emaj-232	26	2	:	:	PUNCT
emaj-232	26	3	accounting	accounting	NOUN
emaj-232	26	4	,	,	PUNCT
emaj-232	26	5	auditing	auditing	NOUN
emaj-232	26	6	,	,	PUNCT
emaj-232	26	7	internal	internal	ADJ
emaj-232	26	8	controls	control	NOUN
emaj-232	26	9	,	,	PUNCT
emaj-232	26	10	fraud	fraud	NOUN
emaj-232	26	11	,	,	PUNCT
emaj-232	26	12	error	error	NOUN
emaj-232	26	13	new	new	ADJ
emaj-232	26	14	articles	article	NOUN
emaj-232	26	15	in	in	ADP
emaj-232	26	16	this	this	DET
emaj-232	26	17	journal	journal	NOUN
emaj-232	26	18	are	be	AUX
emaj-232	26	19	licensed	license	VERB
emaj-232	26	20	under	under	ADP
emaj-232	26	21	a	a	DET
emaj-232	26	22	creative	creative	ADJ
emaj-232	26	23	commons	common	NOUN
emaj-232	26	24	attribution	attribution	NOUN
emaj-232	26	25	3.0	3.0	NUM
emaj-232	26	26	united	unite	VERB
emaj-232	26	27	states	states	PROPN
emaj-232	26	28	license	license	NOUN
emaj-232	26	29	.	.	PUNCT
emaj-232	27	1	this	this	DET
emaj-232	27	2	journal	journal	NOUN
emaj-232	27	3	is	be	AUX
emaj-232	27	4	published	publish	VERB
emaj-232	27	5	by	by	ADP
emaj-232	27	6	the	the	DET
emaj-232	27	7	university	university	NOUN
emaj-232	27	8	library	library	NOUN
emaj-232	27	9	system	system	NOUN
emaj-232	27	10	of	of	ADP
emaj-232	27	11	the	the	DET
emaj-232	27	12	university	university	PROPN
emaj-232	27	13	of	of	ADP
emaj-232	27	14	pittsburgh	pittsburgh	PROPN
emaj-232	27	15	as	as	ADP
emaj-232	27	16	part	part	NOUN
emaj-232	27	17	of	of	ADP
emaj-232	27	18	its	its	PRON
emaj-232	27	19	d	d	NOUN
emaj-232	27	20	-	-	PUNCT
emaj-232	27	21	scribe	scribe	VERB
emaj-232	27	22	digital	digital	ADJ
emaj-232	27	23	publishing	publishing	NOUN
emaj-232	27	24	program	program	NOUN
emaj-232	27	25	,	,	PUNCT
emaj-232	27	26	and	and	CCONJ
emaj-232	27	27	is	be	AUX
emaj-232	27	28	cosponsored	cosponsor	VERB
emaj-232	27	29	by	by	ADP
emaj-232	27	30	the	the	DET
emaj-232	27	31	university	university	PROPN
emaj-232	27	32	of	of	ADP
emaj-232	27	33	pittsburgh	pittsburgh	PROPN
emaj-232	27	34	press	press	NOUN
emaj-232	27	35	.	.	PUNCT
emaj-232	28	1	volume	volume	NOUN
emaj-232	28	2	11	11	NUM
emaj-232	28	3	no	no	DET
emaj-232	28	4	1	1	NUM
emaj-232	28	5	(	(	PUNCT
emaj-232	28	6	2021	2021	NUM
emaj-232	28	7	)	)	PUNCT
emaj-232	28	8	|	|	ADV
emaj-232	28	9	issn	issn	VERB
emaj-232	28	10	2158	2158	NUM
emaj-232	28	11	-	-	SYM
emaj-232	28	12	8708	8708	NUM
emaj-232	28	13	(	(	PUNCT
emaj-232	28	14	online	online	NOUN
emaj-232	28	15	)	)	PUNCT
emaj-232	28	16	|	|	ADV
emaj-232	28	17	doi	doi	X
emaj-232	28	18	10.5195	10.5195	NUM
emaj-232	28	19	/	/	SYM
emaj-232	28	20	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	29	1	|	|	ADV
emaj-232	29	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-232	29	3	|	|	ADV
emaj-232	29	4	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-232	29	5	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-232	29	6	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-232	29	7	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-232	29	8	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-232	29	9	volume	volume	NOUN
emaj-232	29	10	11	11	NUM
emaj-232	29	11	no	no	PRON
emaj-232	29	12	1	1	NUM
emaj-232	29	13	(	(	PUNCT
emaj-232	29	14	2021	2021	NUM
emaj-232	29	15	)	)	PUNCT
emaj-232	29	16	|	|	ADV
emaj-232	29	17	issn	issn	VERB
emaj-232	29	18	2158	2158	NUM
emaj-232	29	19	-	-	SYM
emaj-232	29	20	8708	8708	NUM
emaj-232	29	21	(	(	PUNCT
emaj-232	29	22	online	online	NOUN
emaj-232	29	23	)	)	PUNCT
emaj-232	29	24	|	|	ADV
emaj-232	29	25	doi	doi	X
emaj-232	29	26	10.5195	10.5195	NUM
emaj-232	29	27	/	/	SYM
emaj-232	29	28	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	30	1	|	|	ADV
emaj-232	30	2	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-232	30	3	auditing	audit	VERB
emaj-232	30	4	techniques	technique	NOUN
emaj-232	30	5	to	to	PART
emaj-232	30	6	minimize	minimize	VERB
emaj-232	30	7	accounting	account	VERB
emaj-232	30	8	related	relate	VERB
emaj-232	30	9	fraud	fraud	NOUN
emaj-232	30	10	and	and	CCONJ
emaj-232	30	11	errors	error	NOUN
emaj-232	30	12	:	:	PUNCT
emaj-232	30	13	a	a	DET
emaj-232	30	14	qualitative	qualitative	ADJ
emaj-232	30	15	analysis	analysis	NOUN
emaj-232	30	16	with	with	ADP
emaj-232	30	17	the	the	DET
emaj-232	30	18	interview	interview	NOUN
emaj-232	30	19	method	method	NOUN
emaj-232	30	20	page	page	NOUN
emaj-232	30	21	|96|	|96|	VERB
emaj-232	30	22	emerging	emerge	VERB
emaj-232	30	23	markets	market	NOUN
emaj-232	30	24	journal	journal	NOUN
emaj-232	30	25	auditing	auditing	NOUN
emaj-232	30	26	techniques	technique	NOUN
emaj-232	30	27	to	to	PART
emaj-232	30	28	minimize	minimize	VERB
emaj-232	30	29	accounting	account	VERB
emaj-232	30	30	related	relate	VERB
emaj-232	30	31	fraud	fraud	NOUN
emaj-232	30	32	and	and	CCONJ
emaj-232	30	33	errors	error	NOUN
emaj-232	30	34	:	:	PUNCT
emaj-232	30	35	a	a	DET
emaj-232	30	36	qualitative	qualitative	ADJ
emaj-232	30	37	analysis	analysis	NOUN
emaj-232	30	38	with	with	ADP
emaj-232	30	39	the	the	DET
emaj-232	30	40	interview	interview	NOUN
emaj-232	30	41	method	method	NOUN
emaj-232	30	42	cevdet	cevdet	NOUN
emaj-232	30	43	kızıl	kızıl	PROPN
emaj-232	30	44	erol	erol	NOUN
emaj-232	30	45	muzır	muzır	PROPN
emaj-232	30	46	vildan	vildan	PROPN
emaj-232	30	47	yılmaz	yılmaz	PROPN
emaj-232	30	48	i.	i.	PROPN
emaj-232	30	49	introduction	introduction	NOUN
emaj-232	30	50	the	the	DET
emaj-232	30	51	continual	continual	ADJ
emaj-232	30	52	change	change	NOUN
emaj-232	30	53	of	of	ADP
emaj-232	30	54	economic	economic	ADJ
emaj-232	30	55	conditions	condition	NOUN
emaj-232	30	56	in	in	ADP
emaj-232	30	57	the	the	DET
emaj-232	30	58	world	world	NOUN
emaj-232	30	59	,	,	PUNCT
emaj-232	30	60	the	the	DET
emaj-232	30	61	increasing	increase	VERB
emaj-232	30	62	competition	competition	NOUN
emaj-232	30	63	among	among	ADP
emaj-232	30	64	businesses	business	NOUN
emaj-232	30	65	and	and	CCONJ
emaj-232	30	66	the	the	DET
emaj-232	30	67	rapid	rapid	ADJ
emaj-232	30	68	development	development	NOUN
emaj-232	30	69	of	of	ADP
emaj-232	30	70	information	information	NOUN
emaj-232	30	71	technologies	technology	NOUN
emaj-232	30	72	have	have	AUX
emaj-232	30	73	started	start	VERB
emaj-232	30	74	to	to	PART
emaj-232	30	75	affect	affect	VERB
emaj-232	30	76	the	the	DET
emaj-232	30	77	businesses	business	NOUN
emaj-232	30	78	both	both	CCONJ
emaj-232	30	79	in	in	ADP
emaj-232	30	80	positive	positive	ADJ
emaj-232	30	81	and	and	CCONJ
emaj-232	30	82	negative	negative	ADJ
emaj-232	30	83	directions	direction	NOUN
emaj-232	30	84	.	.	PUNCT
emaj-232	31	1	as	as	SCONJ
emaj-232	31	2	operation	operation	NOUN
emaj-232	31	3	volumes	volume	NOUN
emaj-232	31	4	of	of	ADP
emaj-232	31	5	businesses	business	NOUN
emaj-232	31	6	grew	grow	VERB
emaj-232	31	7	,	,	PUNCT
emaj-232	31	8	firms	firm	NOUN
emaj-232	31	9	began	begin	VERB
emaj-232	31	10	to	to	PART
emaj-232	31	11	become	become	VERB
emaj-232	31	12	more	more	ADV
emaj-232	31	13	complicated	complicated	ADJ
emaj-232	31	14	with	with	ADP
emaj-232	31	15	records	record	NOUN
emaj-232	31	16	of	of	ADP
emaj-232	31	17	accounting	accounting	NOUN
emaj-232	31	18	system	system	NOUN
emaj-232	31	19	due	due	ADP
emaj-232	31	20	to	to	ADP
emaj-232	31	21	increased	increase	VERB
emaj-232	31	22	transactions	transaction	NOUN
emaj-232	31	23	.	.	PUNCT
emaj-232	32	1	this	this	DET
emaj-232	32	2	complexity	complexity	NOUN
emaj-232	32	3	has	have	AUX
emaj-232	32	4	also	also	ADV
emaj-232	32	5	made	make	VERB
emaj-232	32	6	it	it	PRON
emaj-232	32	7	more	more	ADV
emaj-232	32	8	difficult	difficult	ADJ
emaj-232	32	9	for	for	SCONJ
emaj-232	32	10	businesses	business	NOUN
emaj-232	32	11	to	to	PART
emaj-232	32	12	control	control	VERB
emaj-232	32	13	financial	financial	ADJ
emaj-232	32	14	transactions	transaction	NOUN
emaj-232	32	15	,	,	PUNCT
emaj-232	32	16	while	while	SCONJ
emaj-232	32	17	also	also	ADV
emaj-232	32	18	creating	create	VERB
emaj-232	32	19	appropriate	appropriate	ADJ
emaj-232	32	20	environments	environment	NOUN
emaj-232	32	21	for	for	ADP
emaj-232	32	22	fraudulent	fraudulent	ADJ
emaj-232	32	23	transactions	transaction	NOUN
emaj-232	32	24	(	(	PUNCT
emaj-232	32	25	dönmez	dönmez	NOUN
emaj-232	32	26	and	and	CCONJ
emaj-232	32	27	çavuşoğlu	çavuşoğlu	VERB
emaj-232	32	28	,	,	PUNCT
emaj-232	32	29	2015	2015	NUM
emaj-232	32	30	)	)	PUNCT
emaj-232	32	31	.	.	PUNCT
emaj-232	33	1	financial	financial	ADJ
emaj-232	33	2	statements	statement	NOUN
emaj-232	33	3	should	should	AUX
emaj-232	33	4	present	present	VERB
emaj-232	33	5	financial	financial	ADJ
emaj-232	33	6	information	information	NOUN
emaj-232	33	7	that	that	PRON
emaj-232	33	8	is	be	AUX
emaj-232	33	9	reliable	reliable	ADJ
emaj-232	33	10	,	,	PUNCT
emaj-232	33	11	understandable	understandable	ADJ
emaj-232	33	12	,	,	PUNCT
emaj-232	33	13	comparable	comparable	ADJ
emaj-232	33	14	and	and	CCONJ
emaj-232	33	15	appropriate	appropriate	ADJ
emaj-232	33	16	for	for	ADP
emaj-232	33	17	the	the	DET
emaj-232	33	18	users	user	NOUN
emaj-232	33	19	of	of	ADP
emaj-232	33	20	financial	financial	ADJ
emaj-232	33	21	statements	statement	NOUN
emaj-232	33	22	.	.	PUNCT
emaj-232	34	1	financial	financial	ADJ
emaj-232	34	2	statements	statement	NOUN
emaj-232	34	3	bearing	bear	VERB
emaj-232	34	4	these	these	DET
emaj-232	34	5	characteristics	characteristic	NOUN
emaj-232	34	6	are	be	AUX
emaj-232	34	7	obtained	obtain	VERB
emaj-232	34	8	through	through	ADP
emaj-232	34	9	the	the	DET
emaj-232	34	10	integration	integration	NOUN
emaj-232	34	11	of	of	ADP
emaj-232	34	12	internal	internal	ADJ
emaj-232	34	13	controls	control	NOUN
emaj-232	34	14	,	,	PUNCT
emaj-232	34	15	auditing	auditing	NOUN
emaj-232	34	16	and	and	CCONJ
emaj-232	34	17	corporate	corporate	ADJ
emaj-232	34	18	governance	governance	NOUN
emaj-232	34	19	elements	element	NOUN
emaj-232	34	20	.	.	PUNCT
emaj-232	35	1	this	this	PRON
emaj-232	35	2	definitely	definitely	ADV
emaj-232	35	3	creates	create	VERB
emaj-232	35	4	a	a	DET
emaj-232	35	5	reliable	reliable	ADJ
emaj-232	35	6	financial	financial	ADJ
emaj-232	35	7	reporting	reporting	NOUN
emaj-232	35	8	environment	environment	NOUN
emaj-232	35	9	.	.	PUNCT
emaj-232	36	1	however	however	ADV
emaj-232	36	2	,	,	PUNCT
emaj-232	36	3	there	there	PRON
emaj-232	36	4	have	have	AUX
emaj-232	36	5	been	be	AUX
emaj-232	36	6	some	some	DET
emaj-232	36	7	accounting	accounting	NOUN
emaj-232	36	8	scandals	scandal	NOUN
emaj-232	36	9	that	that	PRON
emaj-232	36	10	are	be	AUX
emaj-232	36	11	echoing	echo	VERB
emaj-232	36	12	in	in	ADP
emaj-232	36	13	the	the	DET
emaj-232	36	14	world	world	NOUN
emaj-232	36	15	with	with	ADP
emaj-232	36	16	transactions	transaction	NOUN
emaj-232	36	17	and	and	CCONJ
emaj-232	36	18	records	record	NOUN
emaj-232	36	19	that	that	PRON
emaj-232	36	20	are	be	AUX
emaj-232	36	21	contrary	contrary	ADJ
emaj-232	36	22	to	to	ADP
emaj-232	36	23	accounting	accounting	NOUN
emaj-232	36	24	and	and	CCONJ
emaj-232	36	25	financial	financial	ADJ
emaj-232	36	26	reporting	reporting	NOUN
emaj-232	36	27	principles	principle	NOUN
emaj-232	36	28	(	(	PUNCT
emaj-232	36	29	atmaca	atmaca	NOUN
emaj-232	36	30	,	,	PUNCT
emaj-232	36	31	2012	2012	NUM
emaj-232	36	32	)	)	PUNCT
emaj-232	36	33	.	.	PUNCT
emaj-232	37	1	since	since	SCONJ
emaj-232	37	2	the	the	DET
emaj-232	37	3	second	second	ADJ
emaj-232	37	4	half	half	NOUN
emaj-232	37	5	of	of	ADP
emaj-232	37	6	the	the	DET
emaj-232	37	7	xx	xx	PROPN
emaj-232	37	8	.	.	PUNCT
emaj-232	37	9	century	century	NOUN
emaj-232	37	10	,	,	PUNCT
emaj-232	37	11	businesses	business	NOUN
emaj-232	37	12	have	have	AUX
emaj-232	37	13	not	not	PART
emaj-232	37	14	succeeded	succeed	VERB
emaj-232	37	15	in	in	ADP
emaj-232	37	16	fighting	fight	VERB
emaj-232	37	17	with	with	ADP
emaj-232	37	18	this	this	DET
emaj-232	37	19	complicated	complicated	ADJ
emaj-232	37	20	economic	economic	ADJ
emaj-232	37	21	and	and	CCONJ
emaj-232	37	22	financial	financial	ADJ
emaj-232	37	23	structure	structure	NOUN
emaj-232	37	24	,	,	PUNCT
emaj-232	37	25	and	and	CCONJ
emaj-232	37	26	many	many	ADJ
emaj-232	37	27	corporate	corporate	ADJ
emaj-232	37	28	fraudulent	fraudulent	ADJ
emaj-232	37	29	scandals	scandal	NOUN
emaj-232	37	30	such	such	ADJ
emaj-232	37	31	as	as	ADP
emaj-232	37	32	enron	enron	PROPN
emaj-232	37	33	,	,	PUNCT
emaj-232	37	34	worldcom	worldcom	PROPN
emaj-232	37	35	and	and	CCONJ
emaj-232	37	36	parmalat	parmalat	PROPN
emaj-232	37	37	have	have	AUX
emaj-232	37	38	come	come	VERB
emaj-232	37	39	to	to	ADP
emaj-232	37	40	the	the	DET
emaj-232	37	41	scene	scene	NOUN
emaj-232	37	42	(	(	PUNCT
emaj-232	37	43	kızıl	kızıl	NOUN
emaj-232	37	44	and	and	CCONJ
emaj-232	37	45	kaşbaşı	kaşbaşı	NOUN
emaj-232	37	46	,	,	PUNCT
emaj-232	37	47	2018	2018	NUM
emaj-232	37	48	;	;	PUNCT
emaj-232	37	49	kızıl	kızıl	PROPN
emaj-232	37	50	et	et	PROPN
emaj-232	37	51	.	.	PUNCT
emaj-232	38	1	al	al	PROPN
emaj-232	38	2	.	.	PROPN
emaj-232	38	3	2016	2016	NUM
emaj-232	38	4	)	)	PUNCT
emaj-232	38	5	.	.	PUNCT
emaj-232	39	1	emergence	emergence	NOUN
emaj-232	39	2	of	of	ADP
emaj-232	39	3	neglect	neglect	NOUN
emaj-232	39	4	of	of	ADP
emaj-232	39	5	accounting	accounting	NOUN
emaj-232	39	6	and	and	CCONJ
emaj-232	39	7	auditing	auditing	NOUN
emaj-232	39	8	firms	firm	NOUN
emaj-232	39	9	in	in	ADP
emaj-232	39	10	these	these	DET
emaj-232	39	11	large	large	ADJ
emaj-232	39	12	corporate	corporate	ADJ
emaj-232	39	13	frauds	fraud	NOUN
emaj-232	39	14	has	have	AUX
emaj-232	39	15	increased	increase	VERB
emaj-232	39	16	awareness	awareness	NOUN
emaj-232	39	17	on	on	ADP
emaj-232	39	18	the	the	DET
emaj-232	39	19	financial	financial	ADJ
emaj-232	39	20	sector	sector	NOUN
emaj-232	39	21	and	and	CCONJ
emaj-232	39	22	regulatory	regulatory	ADJ
emaj-232	39	23	agencies	agency	NOUN
emaj-232	39	24	side	side	NOUN
emaj-232	39	25	.	.	PUNCT
emaj-232	40	1	there	there	PRON
emaj-232	40	2	has	have	AUX
emaj-232	40	3	been	be	AUX
emaj-232	40	4	a	a	DET
emaj-232	40	5	perception	perception	NOUN
emaj-232	40	6	that	that	SCONJ
emaj-232	40	7	auditing	auditing	NOUN
emaj-232	40	8	profession	profession	NOUN
emaj-232	40	9	and	and	CCONJ
emaj-232	40	10	auditors	auditor	NOUN
emaj-232	40	11	have	have	AUX
emaj-232	40	12	failed	fail	VERB
emaj-232	40	13	to	to	PART
emaj-232	40	14	detect	detect	VERB
emaj-232	40	15	the	the	DET
emaj-232	40	16	frailty	frailty	NOUN
emaj-232	40	17	and	and	CCONJ
emaj-232	40	18	are	be	AUX
emaj-232	40	19	not	not	PART
emaj-232	40	20	diligent	diligent	ADJ
emaj-232	40	21	enough	enough	ADV
emaj-232	40	22	to	to	PART
emaj-232	40	23	detect	detect	VERB
emaj-232	40	24	and	and	CCONJ
emaj-232	40	25	prevent	prevent	VERB
emaj-232	40	26	fraud	fraud	NOUN
emaj-232	40	27	in	in	ADP
emaj-232	40	28	the	the	DET
emaj-232	40	29	society	society	NOUN
emaj-232	40	30	.	.	PUNCT
emaj-232	41	1	these	these	DET
emaj-232	41	2	scandals	scandal	NOUN
emaj-232	41	3	have	have	AUX
emaj-232	41	4	forced	force	VERB
emaj-232	41	5	the	the	DET
emaj-232	41	6	redefinition	redefinition	NOUN
emaj-232	41	7	of	of	ADP
emaj-232	41	8	the	the	DET
emaj-232	41	9	responsibilities	responsibility	NOUN
emaj-232	41	10	of	of	ADP
emaj-232	41	11	auditors	auditor	NOUN
emaj-232	41	12	and	and	CCONJ
emaj-232	41	13	accountants	accountant	NOUN
emaj-232	41	14	for	for	ADP
emaj-232	41	15	the	the	DET
emaj-232	41	16	detection	detection	NOUN
emaj-232	41	17	of	of	ADP
emaj-232	41	18	frauds	fraud	NOUN
emaj-232	41	19	in	in	ADP
emaj-232	41	20	their	their	PRON
emaj-232	41	21	organizations	organization	NOUN
emaj-232	41	22	(	(	PUNCT
emaj-232	41	23	karausta	karausta	NOUN
emaj-232	41	24	and	and	CCONJ
emaj-232	41	25	dönmez	dönmez	NOUN
emaj-232	41	26	,	,	PUNCT
emaj-232	41	27	2013	2013	NUM
emaj-232	41	28	)	)	PUNCT
emaj-232	41	29	.	.	PUNCT
emaj-232	42	1	one	one	NUM
emaj-232	42	2	of	of	ADP
emaj-232	42	3	the	the	DET
emaj-232	42	4	biggest	big	ADJ
emaj-232	42	5	problems	problem	NOUN
emaj-232	42	6	faced	face	VERB
emaj-232	42	7	by	by	ADP
emaj-232	42	8	businesses	business	NOUN
emaj-232	42	9	is	be	AUX
emaj-232	42	10	errors	error	NOUN
emaj-232	42	11	and	and	CCONJ
emaj-232	42	12	frauds	fraud	NOUN
emaj-232	42	13	in	in	ADP
emaj-232	42	14	the	the	DET
emaj-232	42	15	accounting	accounting	NOUN
emaj-232	42	16	system	system	NOUN
emaj-232	42	17	.	.	PUNCT
emaj-232	43	1	error	error	NOUN
emaj-232	43	2	and	and	CCONJ
emaj-232	43	3	frauds	fraud	NOUN
emaj-232	43	4	are	be	AUX
emaj-232	43	5	different	different	ADJ
emaj-232	43	6	concepts	concept	NOUN
emaj-232	43	7	.	.	PUNCT
emaj-232	44	1	various	various	ADJ
emaj-232	44	2	definitions	definition	NOUN
emaj-232	44	3	have	have	AUX
emaj-232	44	4	been	be	AUX
emaj-232	44	5	made	make	VERB
emaj-232	44	6	about	about	ADP
emaj-232	44	7	the	the	DET
emaj-232	44	8	fraud	fraud	NOUN
emaj-232	44	9	in	in	ADP
emaj-232	44	10	scientific	scientific	ADJ
emaj-232	44	11	literature	literature	NOUN
emaj-232	44	12	.	.	PUNCT
emaj-232	45	1	fraud	fraud	NOUN
emaj-232	45	2	is	be	AUX
emaj-232	45	3	intentional	intentional	ADJ
emaj-232	45	4	.	.	PUNCT
emaj-232	46	1	also	also	ADV
emaj-232	46	2	,	,	PUNCT
emaj-232	46	3	it	it	PRON
emaj-232	46	4	is	be	AUX
emaj-232	46	5	sometimes	sometimes	ADV
emaj-232	46	6	the	the	DET
emaj-232	46	7	incorrect	incorrect	ADJ
emaj-232	46	8	and	and	CCONJ
emaj-232	46	9	incomplete	incomplete	ADJ
emaj-232	46	10	misrepresentation	misrepresentation	NOUN
emaj-232	46	11	of	of	ADP
emaj-232	46	12	information	information	NOUN
emaj-232	46	13	about	about	ADP
emaj-232	46	14	assets	asset	NOUN
emaj-232	46	15	in	in	ADP
emaj-232	46	16	the	the	DET
emaj-232	46	17	business	business	NOUN
emaj-232	46	18	,	,	PUNCT
emaj-232	46	19	which	which	PRON
emaj-232	46	20	do	do	AUX
emaj-232	46	21	not	not	PART
emaj-232	46	22	reflect	reflect	VERB
emaj-232	46	23	the	the	DET
emaj-232	46	24	reality	reality	NOUN
emaj-232	46	25	of	of	ADP
emaj-232	46	26	financial	financial	ADJ
emaj-232	46	27	statements	statement	NOUN
emaj-232	46	28	(	(	PUNCT
emaj-232	46	29	kaval	kaval	NOUN
emaj-232	46	30	,	,	PUNCT
emaj-232	46	31	2005	2005	NUM
emaj-232	46	32	)	)	PUNCT
emaj-232	46	33	.	.	PUNCT
emaj-232	47	1	in	in	ADP
emaj-232	47	2	other	other	ADJ
emaj-232	47	3	words	word	NOUN
emaj-232	47	4	,	,	PUNCT
emaj-232	47	5	fraud	fraud	NOUN
emaj-232	47	6	is	be	AUX
emaj-232	47	7	the	the	DET
emaj-232	47	8	intentional	intentional	ADJ
emaj-232	47	9	while	while	SCONJ
emaj-232	47	10	an	an	DET
emaj-232	47	11	accounting	accounting	NOUN
emaj-232	47	12	error	error	NOUN
emaj-232	47	13	is	be	AUX
emaj-232	47	14	unintentional	unintentional	ADJ
emaj-232	47	15	(	(	PUNCT
emaj-232	47	16	söyler	söyler	NOUN
emaj-232	47	17	,	,	PUNCT
emaj-232	47	18	2013	2013	NUM
emaj-232	47	19	;	;	PUNCT
emaj-232	47	20	aslan	aslan	PROPN
emaj-232	47	21	,	,	PUNCT
emaj-232	47	22	kızıl	kızıl	PROPN
emaj-232	47	23	and	and	CCONJ
emaj-232	47	24	din	din	PROPN
emaj-232	47	25	,	,	PUNCT
emaj-232	47	26	2017	2017	NUM
emaj-232	47	27	)	)	PUNCT
emaj-232	47	28	.	.	PUNCT
emaj-232	48	1	fraud	fraud	NOUN
emaj-232	48	2	is	be	AUX
emaj-232	48	3	also	also	ADV
emaj-232	48	4	irregularities	irregularity	NOUN
emaj-232	48	5	such	such	ADJ
emaj-232	48	6	as	as	ADP
emaj-232	48	7	dishonesty	dishonesty	NOUN
emaj-232	48	8	,	,	PUNCT
emaj-232	48	9	corruption	corruption	NOUN
emaj-232	48	10	and	and	CCONJ
emaj-232	48	11	deliberate	deliberate	ADJ
emaj-232	48	12	mistakes	mistake	NOUN
emaj-232	48	13	.	.	PUNCT
emaj-232	49	1	concerning	concern	VERB
emaj-232	49	2	the	the	DET
emaj-232	49	3	business	business	NOUN
emaj-232	49	4	person	person	NOUN
emaj-232	49	5	,	,	PUNCT
emaj-232	49	6	individual	individual	NOUN
emaj-232	49	7	in	in	ADP
emaj-232	49	8	charge	charge	NOUN
emaj-232	49	9	of	of	ADP
emaj-232	49	10	the	the	DET
emaj-232	49	11	management	management	NOUN
emaj-232	49	12	or	or	CCONJ
emaj-232	49	13	the	the	DET
emaj-232	49	14	third	third	ADJ
emaj-232	49	15	person	person	NOUN
emaj-232	49	16	is	be	AUX
emaj-232	49	17	in	in	ADP
emaj-232	49	18	deceptive	deceptive	ADJ
emaj-232	49	19	behavior	behavior	NOUN
emaj-232	49	20	in	in	ADP
emaj-232	49	21	order	order	NOUN
emaj-232	49	22	to	to	PART
emaj-232	49	23	gain	gain	VERB
emaj-232	49	24	consciously	consciously	ADV
emaj-232	49	25	interests	interest	NOUN
emaj-232	49	26	(	(	PUNCT
emaj-232	49	27	güredin	güredin	NOUN
emaj-232	49	28	,	,	PUNCT
emaj-232	49	29	2007	2007	NUM
emaj-232	49	30	)	)	PUNCT
emaj-232	49	31	.	.	PUNCT
emaj-232	50	1	any	any	DET
emaj-232	50	2	arrangement	arrangement	NOUN
emaj-232	50	3	that	that	PRON
emaj-232	50	4	one	one	NUM
emaj-232	50	5	person	person	NOUN
emaj-232	50	6	will	will	AUX
emaj-232	50	7	benefit	benefit	VERB
emaj-232	50	8	from	from	ADP
emaj-232	50	9	another	another	DET
emaj-232	50	10	person	person	NOUN
emaj-232	50	11	is	be	AUX
emaj-232	50	12	within	within	ADP
emaj-232	50	13	the	the	DET
emaj-232	50	14	scope	scope	NOUN
emaj-232	50	15	of	of	ADP
emaj-232	50	16	fraud	fraud	NOUN
emaj-232	50	17	.	.	PUNCT
emaj-232	51	1	some	some	PRON
emaj-232	51	2	of	of	ADP
emaj-232	51	3	them	they	PRON
emaj-232	51	4	constitute	constitute	VERB
emaj-232	51	5	unjust	unjust	ADJ
emaj-232	51	6	acquisition	acquisition	NOUN
emaj-232	51	7	of	of	ADP
emaj-232	51	8	assets	asset	NOUN
emaj-232	51	9	,	,	PUNCT
emaj-232	51	10	bribery	bribery	NOUN
emaj-232	51	11	,	,	PUNCT
emaj-232	51	12	fraudulent	fraudulent	ADJ
emaj-232	51	13	documents	document	NOUN
emaj-232	51	14	and	and	CCONJ
emaj-232	51	15	reports	report	NOUN
emaj-232	51	16	,	,	PUNCT
emaj-232	51	17	embezzlement	embezzlement	NOUN
emaj-232	51	18	,	,	PUNCT
emaj-232	51	19	theft	theft	NOUN
emaj-232	51	20	,	,	PUNCT
emaj-232	51	21	expense	expense	NOUN
emaj-232	51	22	and	and	CCONJ
emaj-232	51	23	cost	cost	VERB
emaj-232	51	24	inflation	inflation	NOUN
emaj-232	51	25	as	as	ADV
emaj-232	51	26	well	well	ADV
emaj-232	51	27	as	as	ADP
emaj-232	51	28	unfair	unfair	ADJ
emaj-232	51	29	use	use	NOUN
emaj-232	51	30	of	of	ADP
emaj-232	51	31	business	business	NOUN
emaj-232	51	32	assets	asset	NOUN
emaj-232	51	33	.	.	PUNCT
emaj-232	52	1	these	these	DET
emaj-232	52	2	unfair	unfair	ADJ
emaj-232	52	3	revenues	revenue	NOUN
emaj-232	52	4	may	may	AUX
emaj-232	52	5	be	be	AUX
emaj-232	52	6	obtained	obtain	VERB
emaj-232	52	7	by	by	ADP
emaj-232	52	8	direct	direct	ADJ
emaj-232	52	9	acquisition	acquisition	NOUN
emaj-232	52	10	of	of	ADP
emaj-232	52	11	the	the	DET
emaj-232	52	12	owner	owner	NOUN
emaj-232	52	13	's	's	PART
emaj-232	52	14	money	money	NOUN
emaj-232	52	15	or	or	CCONJ
emaj-232	52	16	goods	good	NOUN
emaj-232	52	17	,	,	PUNCT
emaj-232	52	18	as	as	ADV
emaj-232	52	19	well	well	ADV
emaj-232	52	20	as	as	ADP
emaj-232	52	21	by	by	ADP
emaj-232	52	22	indirect	indirect	ADJ
emaj-232	52	23	means	mean	NOUN
emaj-232	52	24	such	such	ADJ
emaj-232	52	25	as	as	ADP
emaj-232	52	26	rewarding	reward	VERB
emaj-232	52	27	,	,	PUNCT
emaj-232	52	28	receiving	receive	VERB
emaj-232	52	29	bonuses	bonus	NOUN
emaj-232	52	30	or	or	CCONJ
emaj-232	52	31	providing	provide	VERB
emaj-232	52	32	power	power	NOUN
emaj-232	52	33	(	(	PUNCT
emaj-232	52	34	bozkurt	bozkurt	NOUN
emaj-232	52	35	,	,	PUNCT
emaj-232	52	36	2000	2000	NUM
emaj-232	52	37	)	)	PUNCT
emaj-232	52	38	.	.	PUNCT
emaj-232	53	1	in	in	ADP
emaj-232	53	2	order	order	NOUN
emaj-232	53	3	to	to	PART
emaj-232	53	4	better	well	ADV
emaj-232	53	5	understand	understand	VERB
emaj-232	53	6	the	the	DET
emaj-232	53	7	concept	concept	NOUN
emaj-232	53	8	of	of	ADP
emaj-232	53	9	fraud	fraud	NOUN
emaj-232	53	10	,	,	PUNCT
emaj-232	53	11	we	we	PRON
emaj-232	53	12	can	can	AUX
emaj-232	53	13	list	list	VERB
emaj-232	53	14	the	the	DET
emaj-232	53	15	following	follow	VERB
emaj-232	53	16	issues	issue	NOUN
emaj-232	53	17	:	:	PUNCT
emaj-232	53	18	fraud	fraud	NOUN
emaj-232	53	19	is	be	AUX
emaj-232	53	20	an	an	DET
emaj-232	53	21	activity	activity	NOUN
emaj-232	53	22	that	that	PRON
emaj-232	53	23	is	be	AUX
emaj-232	53	24	secretly	secretly	ADV
emaj-232	53	25	carried	carry	VERB
emaj-232	53	26	out	out	ADP
emaj-232	53	27	by	by	ADP
emaj-232	53	28	cheaters	cheater	NOUN
emaj-232	53	29	.	.	PUNCT
emaj-232	54	1	the	the	DET
emaj-232	54	2	scammer	scammer	NOUN
emaj-232	54	3	has	have	VERB
emaj-232	54	4	the	the	DET
emaj-232	54	5	principle	principle	NOUN
emaj-232	54	6	of	of	ADP
emaj-232	54	7	benefiting	benefit	VERB
emaj-232	54	8	himself	himself	PRON
emaj-232	54	9	/	/	SYM
emaj-232	54	10	herself	herself	PRON
emaj-232	54	11	from	from	ADP
emaj-232	54	12	the	the	DET
emaj-232	54	13	fraud	fraud	NOUN
emaj-232	54	14	action	action	NOUN
emaj-232	54	15	.	.	PUNCT
emaj-232	55	1	there	there	PRON
emaj-232	55	2	is	be	VERB
emaj-232	55	3	absolutely	absolutely	ADV
emaj-232	55	4	intentional	intentional	ADJ
emaj-232	55	5	content	content	NOUN
emaj-232	55	6	,	,	PUNCT
emaj-232	55	7	which	which	PRON
emaj-232	55	8	means	mean	VERB
emaj-232	55	9	that	that	SCONJ
emaj-232	55	10	the	the	DET
emaj-232	55	11	victim	victim	NOUN
emaj-232	55	12	is	be	AUX
emaj-232	55	13	deceived	deceive	VERB
emaj-232	55	14	in	in	ADP
emaj-232	55	15	some	some	DET
emaj-232	55	16	way	way	NOUN
emaj-232	55	17	and	and	CCONJ
emaj-232	55	18	the	the	DET
emaj-232	55	19	individual	individual	ADJ
emaj-232	55	20	or	or	CCONJ
emaj-232	55	21	business	business	NOUN
emaj-232	55	22	subject	subject	NOUN
emaj-232	55	23	to	to	ADP
emaj-232	55	24	fraud	fraud	NOUN
emaj-232	55	25	is	be	AUX
emaj-232	55	26	hurt	hurt	VERB
emaj-232	55	27	by	by	ADP
emaj-232	55	28	the	the	DET
emaj-232	55	29	action	action	NOUN
emaj-232	55	30	in	in	ADP
emaj-232	55	31	every	every	DET
emaj-232	55	32	case	case	NOUN
emaj-232	55	33	(	(	PUNCT
emaj-232	55	34	bozkurt	bozkurt	NOUN
emaj-232	55	35	,	,	PUNCT
emaj-232	55	36	2009	2009	NUM
emaj-232	55	37	)	)	PUNCT
emaj-232	55	38	.	.	PUNCT
emaj-232	56	1	an	an	DET
emaj-232	56	2	accounting	accounting	NOUN
emaj-232	56	3	error	error	NOUN
emaj-232	56	4	is	be	AUX
emaj-232	56	5	a	a	DET
emaj-232	56	6	mistake	mistake	NOUN
emaj-232	56	7	in	in	ADP
emaj-232	56	8	the	the	DET
emaj-232	56	9	process	process	NOUN
emaj-232	56	10	of	of	ADP
emaj-232	56	11	systematically	systematically	ADV
emaj-232	56	12	recording	recording	NOUN
emaj-232	56	13	,	,	PUNCT
emaj-232	56	14	categorizing	categorizing	NOUN
emaj-232	56	15	,	,	PUNCT
emaj-232	56	16	summarizing	summarizing	NOUN
emaj-232	56	17	and	and	CCONJ
emaj-232	56	18	reporting	report	VERB
emaj-232	56	19	information	information	NOUN
emaj-232	56	20	about	about	ADP
emaj-232	56	21	financial	financial	ADJ
emaj-232	56	22	transactions	transaction	NOUN
emaj-232	56	23	.	.	PUNCT
emaj-232	57	1	in	in	ADP
emaj-232	57	2	accounting	accounting	NOUN
emaj-232	57	3	errors	error	NOUN
emaj-232	57	4	,	,	PUNCT
emaj-232	57	5	there	there	PRON
emaj-232	57	6	is	be	VERB
emaj-232	57	7	no	no	DET
emaj-232	57	8	intention	intention	NOUN
emaj-232	57	9	.	.	PUNCT
emaj-232	58	1	but	but	CCONJ
emaj-232	58	2	,	,	PUNCT
emaj-232	58	3	there	there	PRON
emaj-232	58	4	is	be	VERB
emaj-232	58	5	ignorance	ignorance	NOUN
emaj-232	58	6	and	and	CCONJ
emaj-232	58	7	negligence	negligence	NOUN
emaj-232	58	8	.	.	PUNCT
emaj-232	59	1	for	for	ADP
emaj-232	59	2	example	example	NOUN
emaj-232	59	3	,	,	PUNCT
emaj-232	59	4	if	if	SCONJ
emaj-232	59	5	a	a	DET
emaj-232	59	6	machine	machine	NOUN
emaj-232	59	7	or	or	CCONJ
emaj-232	59	8	equipment	equipment	NOUN
emaj-232	59	9	that	that	PRON
emaj-232	59	10	had	have	VERB
emaj-232	59	11	to	to	PART
emaj-232	59	12	be	be	AUX
emaj-232	59	13	recorded	record	VERB
emaj-232	59	14	under	under	ADP
emaj-232	59	15	fixed	fix	VERB
emaj-232	59	16	assets	asset	NOUN
emaj-232	59	17	was	be	AUX
emaj-232	59	18	recorded	record	VERB
emaj-232	59	19	as	as	ADP
emaj-232	59	20	general	general	ADJ
emaj-232	59	21	administrative	administrative	ADJ
emaj-232	59	22	expenses	expense	NOUN
emaj-232	59	23	unintentionally	unintentionally	ADV
emaj-232	59	24	,	,	PUNCT
emaj-232	59	25	then	then	ADV
emaj-232	59	26	this	this	PRON
emaj-232	59	27	is	be	AUX
emaj-232	59	28	an	an	DET
emaj-232	59	29	accounting	accounting	NOUN
emaj-232	59	30	error	error	NOUN
emaj-232	59	31	.	.	PUNCT
emaj-232	60	1	thus	thus	ADV
emaj-232	60	2	,	,	PUNCT
emaj-232	60	3	accounting	accounting	NOUN
emaj-232	60	4	errors	error	NOUN
emaj-232	60	5	generally	generally	ADV
emaj-232	60	6	result	result	VERB
emaj-232	60	7	from	from	ADP
emaj-232	60	8	lack	lack	NOUN
emaj-232	60	9	of	of	ADP
emaj-232	60	10	information	information	NOUN
emaj-232	60	11	or	or	CCONJ
emaj-232	60	12	personal	personal	ADJ
emaj-232	60	13	carelessness	carelessness	NOUN
emaj-232	60	14	about	about	ADP
emaj-232	60	15	accounting	accounting	NOUN
emaj-232	60	16	principles	principle	NOUN
emaj-232	60	17	and	and	CCONJ
emaj-232	60	18	standards	standard	NOUN
emaj-232	60	19	(	(	PUNCT
emaj-232	60	20	kara	kara	NOUN
emaj-232	60	21	,	,	PUNCT
emaj-232	60	22	2012	2012	NUM
emaj-232	60	23	)	)	PUNCT
emaj-232	60	24	.	.	PUNCT
emaj-232	61	1	errors	error	NOUN
emaj-232	61	2	also	also	ADV
emaj-232	61	3	arise	arise	VERB
emaj-232	61	4	when	when	SCONJ
emaj-232	61	5	an	an	DET
emaj-232	61	6	asset	asset	NOUN
emaj-232	61	7	is	be	AUX
emaj-232	61	8	not	not	PART
emaj-232	61	9	recorded	record	VERB
emaj-232	61	10	in	in	ADP
emaj-232	61	11	the	the	DET
emaj-232	61	12	book	book	NOUN
emaj-232	61	13	.	.	PUNCT
emaj-232	62	1	in	in	ADP
emaj-232	62	2	cases	case	NOUN
emaj-232	62	3	where	where	SCONJ
emaj-232	62	4	assets	asset	NOUN
emaj-232	62	5	are	be	AUX
emaj-232	62	6	recorded	record	VERB
emaj-232	62	7	in	in	ADP
emaj-232	62	8	different	different	ADJ
emaj-232	62	9	accounting	accounting	NOUN
emaj-232	62	10	periods	period	NOUN
emaj-232	62	11	,	,	PUNCT
emaj-232	62	12	they	they	PRON
emaj-232	62	13	are	be	AUX
emaj-232	62	14	recorded	record	VERB
emaj-232	62	15	with	with	ADP
emaj-232	62	16	wrong	wrong	ADJ
emaj-232	62	17	sums	sum	NOUN
emaj-232	62	18	,	,	PUNCT
emaj-232	62	19	or	or	CCONJ
emaj-232	62	20	recorded	record	VERB
emaj-232	62	21	under	under	ADP
emaj-232	62	22	a	a	DET
emaj-232	62	23	wrong	wrong	ADJ
emaj-232	62	24	account	account	NOUN
emaj-232	62	25	,	,	PUNCT
emaj-232	62	26	debt	debt	NOUN
emaj-232	62	27	or	or	CCONJ
emaj-232	62	28	receivable	receivable	NOUN
emaj-232	62	29	.	.	PUNCT
emaj-232	63	1	there	there	PRON
emaj-232	63	2	are	be	VERB
emaj-232	63	3	differences	difference	NOUN
emaj-232	63	4	in	in	ADP
emaj-232	63	5	the	the	DET
emaj-232	63	6	classification	classification	NOUN
emaj-232	63	7	of	of	ADP
emaj-232	63	8	accounting	accounting	NOUN
emaj-232	63	9	errors	error	NOUN
emaj-232	63	10	.	.	PUNCT
emaj-232	64	1	math	math	NOUN
emaj-232	64	2	and	and	CCONJ
emaj-232	64	3	calculation	calculation	NOUN
emaj-232	64	4	mistakes	mistake	NOUN
emaj-232	64	5	,	,	PUNCT
emaj-232	64	6	recording	recording	NOUN
emaj-232	64	7	mistakes	mistake	NOUN
emaj-232	64	8	,	,	PUNCT
emaj-232	64	9	forgotten	forget	VERB
emaj-232	64	10	and	and	CCONJ
emaj-232	64	11	recurring	recur	VERB
emaj-232	64	12	account	account	NOUN
emaj-232	64	13	mistakes	mistake	NOUN
emaj-232	64	14	,	,	PUNCT
emaj-232	64	15	transferring	transfer	VERB
emaj-232	64	16	mistakes	mistake	NOUN
emaj-232	64	17	,	,	PUNCT
emaj-232	64	18	balance	balance	NOUN
emaj-232	64	19	errors	error	NOUN
emaj-232	64	20	and	and	CCONJ
emaj-232	64	21	remedial	remedial	ADJ
emaj-232	64	22	mistakes	mistake	NOUN
emaj-232	64	23	can	can	AUX
emaj-232	64	24	be	be	AUX
emaj-232	64	25	listed	list	VERB
emaj-232	64	26	at	at	ADP
emaj-232	64	27	this	this	DET
emaj-232	64	28	point	point	NOUN
emaj-232	64	29	(	(	PUNCT
emaj-232	64	30	özer	özer	NOUN
emaj-232	64	31	,	,	PUNCT
emaj-232	64	32	1998	1998	NUM
emaj-232	64	33	)	)	PUNCT
emaj-232	64	34	.	.	PUNCT
emaj-232	65	1	thus	thus	ADV
emaj-232	65	2	,	,	PUNCT
emaj-232	65	3	the	the	DET
emaj-232	65	4	main	main	ADJ
emaj-232	65	5	distinction	distinction	NOUN
emaj-232	65	6	between	between	ADP
emaj-232	65	7	error	error	NOUN
emaj-232	65	8	and	and	CCONJ
emaj-232	65	9	fraud	fraud	NOUN
emaj-232	65	10	is	be	AUX
emaj-232	65	11	intention	intention	NOUN
emaj-232	65	12	.	.	PUNCT
emaj-232	66	1	the	the	DET
emaj-232	66	2	missteps	misstep	NOUN
emaj-232	66	3	are	be	AUX
emaj-232	66	4	deliberately	deliberately	ADV
emaj-232	66	5	and	and	CCONJ
emaj-232	66	6	deliberately	deliberately	ADV
emaj-232	66	7	carried	carry	VERB
emaj-232	66	8	out	out	ADP
emaj-232	66	9	in	in	ADP
emaj-232	66	10	the	the	DET
emaj-232	66	11	fraud	fraud	NOUN
emaj-232	66	12	while	while	SCONJ
emaj-232	66	13	accounting	accounting	NOUN
emaj-232	66	14	mistakes	mistake	NOUN
emaj-232	66	15	come	come	VERB
emaj-232	66	16	into	into	ADP
emaj-232	66	17	play	play	NOUN
emaj-232	66	18	due	due	ADP
emaj-232	66	19	to	to	ADP
emaj-232	66	20	unintentional	unintentional	ADJ
emaj-232	66	21	reasons	reason	NOUN
emaj-232	66	22	due	due	ADJ
emaj-232	66	23	to	to	ADP
emaj-232	66	24	ignorance	ignorance	NOUN
emaj-232	66	25	and	and	CCONJ
emaj-232	66	26	carelessness	carelessness	NOUN
emaj-232	66	27	.	.	PUNCT
emaj-232	67	1	while	while	SCONJ
emaj-232	67	2	accounting	accounting	NOUN
emaj-232	67	3	errors	error	NOUN
emaj-232	67	4	are	be	AUX
emaj-232	67	5	usually	usually	ADV
emaj-232	67	6	limited	limit	VERB
emaj-232	67	7	to	to	ADP
emaj-232	67	8	records	record	NOUN
emaj-232	67	9	,	,	PUNCT
emaj-232	67	10	accounting	accounting	NOUN
emaj-232	67	11	frauds	fraud	NOUN
emaj-232	67	12	are	be	AUX
emaj-232	67	13	made	make	VERB
emaj-232	67	14	on	on	ADP
emaj-232	67	15	both	both	CCONJ
emaj-232	67	16	the	the	DET
emaj-232	67	17	records	record	NOUN
emaj-232	67	18	and	and	CCONJ
emaj-232	67	19	documents	document	NOUN
emaj-232	67	20	intended	intend	VERB
emaj-232	67	21	to	to	PART
emaj-232	67	22	hide	hide	VERB
emaj-232	67	23	false	false	ADJ
emaj-232	67	24	records	record	NOUN
emaj-232	67	25	.	.	PUNCT
emaj-232	68	1	it	it	PRON
emaj-232	68	2	is	be	AUX
emaj-232	68	3	much	much	ADV
emaj-232	68	4	more	more	ADV
emaj-232	68	5	difficult	difficult	ADJ
emaj-232	68	6	to	to	PART
emaj-232	68	7	detect	detect	VERB
emaj-232	68	8	and	and	CCONJ
emaj-232	68	9	prove	prove	VERB
emaj-232	68	10	frauds	fraud	NOUN
emaj-232	68	11	than	than	ADP
emaj-232	68	12	mistakes	mistake	NOUN
emaj-232	68	13	,	,	PUNCT
emaj-232	68	14	while	while	SCONJ
emaj-232	68	15	it	it	PRON
emaj-232	68	16	is	be	AUX
emaj-232	68	17	easier	easy	ADJ
emaj-232	68	18	to	to	PART
emaj-232	68	19	uncover	uncover	VERB
emaj-232	68	20	and	and	CCONJ
emaj-232	68	21	correct	correct	ADJ
emaj-232	68	22	mistakes	mistake	NOUN
emaj-232	68	23	because	because	SCONJ
emaj-232	68	24	there	there	PRON
emaj-232	68	25	is	be	VERB
emaj-232	68	26	no	no	DET
emaj-232	68	27	intention	intention	NOUN
emaj-232	68	28	.	.	PUNCT
emaj-232	69	1	it	it	PRON
emaj-232	69	2	is	be	AUX
emaj-232	69	3	necessary	necessary	ADJ
emaj-232	69	4	to	to	PART
emaj-232	69	5	know	know	VERB
emaj-232	69	6	the	the	DET
emaj-232	69	7	causes	cause	NOUN
emaj-232	69	8	,	,	PUNCT
emaj-232	69	9	types	type	NOUN
emaj-232	69	10	and	and	CCONJ
emaj-232	69	11	environments	environment	NOUN
emaj-232	69	12	that	that	PRON
emaj-232	69	13	help	help	VERB
emaj-232	69	14	to	to	PART
emaj-232	69	15	cheat	cheat	VERB
emaj-232	69	16	in	in	ADP
emaj-232	69	17	order	order	NOUN
emaj-232	69	18	to	to	PART
emaj-232	69	19	take	take	VERB
emaj-232	69	20	preventative	preventative	ADJ
emaj-232	69	21	steps	step	NOUN
emaj-232	69	22	for	for	ADP
emaj-232	69	23	fraud	fraud	NOUN
emaj-232	69	24	and	and	CCONJ
emaj-232	69	25	in	in	ADP
emaj-232	69	26	order	order	NOUN
emaj-232	69	27	to	to	PART
emaj-232	69	28	reveal	reveal	VERB
emaj-232	69	29	the	the	DET
emaj-232	69	30	scam	scam	NOUN
emaj-232	69	31	.	.	PUNCT
emaj-232	70	1	the	the	DET
emaj-232	70	2	association	association	NOUN
emaj-232	70	3	of	of	ADP
emaj-232	70	4	certified	certify	VERB
emaj-232	70	5	fraud	fraud	NOUN
emaj-232	70	6	examiners	examiner	NOUN
emaj-232	70	7	(	(	PUNCT
emaj-232	70	8	acfe	acfe	NOUN
emaj-232	70	9	)	)	PUNCT
emaj-232	70	10	classifies	classify	VERB
emaj-232	70	11	fraud	fraud	NOUN
emaj-232	70	12	as	as	SCONJ
emaj-232	70	13	follows	follow	VERB
emaj-232	70	14	(	(	PUNCT
emaj-232	70	15	kiracı	kiracı	NOUN
emaj-232	70	16	,	,	PUNCT
emaj-232	70	17	2013	2013	NUM
emaj-232	70	18	):	):	PUNCT
emaj-232	70	19	volume	volume	NOUN
emaj-232	70	20	11	11	NUM
emaj-232	70	21	no	no	DET
emaj-232	70	22	1	1	NUM
emaj-232	70	23	(	(	PUNCT
emaj-232	70	24	2021	2021	NUM
emaj-232	70	25	)	)	PUNCT
emaj-232	70	26	|	|	ADV
emaj-232	70	27	issn	issn	VERB
emaj-232	70	28	2158	2158	NUM
emaj-232	70	29	-	-	SYM
emaj-232	70	30	8708	8708	NUM
emaj-232	70	31	(	(	PUNCT
emaj-232	70	32	online	online	NOUN
emaj-232	70	33	)	)	PUNCT
emaj-232	70	34	|	|	ADV
emaj-232	70	35	doi	doi	X
emaj-232	70	36	10.5195	10.5195	NUM
emaj-232	70	37	/	/	SYM
emaj-232	70	38	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	70	39	|	|	NOUN
emaj-232	70	40	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-232	70	41	cevdet	cevdet	PROPN
emaj-232	70	42	kızıl	kızıl	PROPN
emaj-232	70	43	,	,	PUNCT
emaj-232	70	44	erol	erol	NOUN
emaj-232	70	45	muzır	muzır	NOUN
emaj-232	70	46	,	,	PUNCT
emaj-232	70	47	vildan	vildan	PROPN
emaj-232	70	48	yılmaz	yılmaz	PROPN
emaj-232	70	49	emerging	emerge	VERB
emaj-232	70	50	markets	market	NOUN
emaj-232	70	51	journal	journal	NOUN
emaj-232	70	52	|	|	ADV
emaj-232	70	53	p	p	NOUN
emaj-232	70	54	a	a	DET
emaj-232	70	55	g	g	NOUN
emaj-232	70	56	e	e	NOUN
emaj-232	70	57	9	9	NUM
emaj-232	70	58	7	7	NUM
emaj-232	70	59	table	table	NOUN
emaj-232	70	60	1	1	NUM
emaj-232	70	61	:	:	PUNCT
emaj-232	70	62	classification	classification	NOUN
emaj-232	70	63	of	of	ADP
emaj-232	70	64	fraud	fraud	NOUN
emaj-232	70	65	resource	resource	NOUN
emaj-232	70	66	:	:	PUNCT
emaj-232	70	67	kiracı	kiracı	NOUN
emaj-232	70	68	,	,	PUNCT
emaj-232	70	69	m.	m.	NOUN
emaj-232	70	70	(	(	PUNCT
emaj-232	70	71	2013	2013	NUM
emaj-232	70	72	)	)	PUNCT
emaj-232	70	73	.	.	PUNCT
emaj-232	71	1	hileye	hileye	NOUN
emaj-232	71	2	yönelik	yönelik	PROPN
emaj-232	71	3	uluslararası	uluslararası	PROPN
emaj-232	71	4	kuruluşların	kuruluşların	PROPN
emaj-232	71	5	hazırladığı	hazırladığı	PROPN
emaj-232	71	6	raporların	raporların	PROPN
emaj-232	71	7	bağımsız	bağımsız	PROPN
emaj-232	71	8	denetim	denetim	PROPN
emaj-232	71	9	açısından	açısından	PROPN
emaj-232	71	10	değerlendirilmesi	değerlendirilmesi	PROPN
emaj-232	71	11	.	.	PUNCT
emaj-232	72	1	muhasebe	muhasebe	PROPN
emaj-232	72	2	ve	ve	PROPN
emaj-232	72	3	vergi	vergi	NOUN
emaj-232	72	4	uygulamaları	uygulamaları	PROPN
emaj-232	72	5	dergisi	dergisi	PROPN
emaj-232	72	6	,	,	PUNCT
emaj-232	72	7	cilt	cilt	VERB
emaj-232	72	8	:	:	PUNCT
emaj-232	72	9	6	6	NUM
emaj-232	72	10	,	,	PUNCT
emaj-232	72	11	sayı	sayı	ADJ
emaj-232	72	12	:	:	PUNCT
emaj-232	72	13	3	3	NUM
emaj-232	72	14	,	,	PUNCT
emaj-232	72	15	87	87	NUM
emaj-232	72	16	-	-	SYM
emaj-232	72	17	106	106	NUM
emaj-232	72	18	.	.	PUNCT
emaj-232	73	1	according	accord	VERB
emaj-232	73	2	to	to	ADP
emaj-232	73	3	terzi	terzi	NOUN
emaj-232	73	4	,	,	PUNCT
emaj-232	73	5	fraud	fraud	NOUN
emaj-232	73	6	is	be	AUX
emaj-232	73	7	categorized	categorize	VERB
emaj-232	73	8	in	in	ADP
emaj-232	73	9	two	two	NUM
emaj-232	73	10	.	.	PUNCT
emaj-232	74	1	these	these	PRON
emaj-232	74	2	are	be	AUX
emaj-232	74	3	the	the	DET
emaj-232	74	4	frauds	fraud	NOUN
emaj-232	74	5	committed	commit	VERB
emaj-232	74	6	by	by	ADP
emaj-232	74	7	management	management	NOUN
emaj-232	74	8	and	and	CCONJ
emaj-232	74	9	the	the	DET
emaj-232	74	10	frauds	fraud	NOUN
emaj-232	74	11	commited	commit	VERB
emaj-232	74	12	by	by	ADP
emaj-232	74	13	employees	employee	NOUN
emaj-232	74	14	as	as	SCONJ
emaj-232	74	15	it	it	PRON
emaj-232	74	16	is	be	AUX
emaj-232	74	17	observed	observe	VERB
emaj-232	74	18	in	in	ADP
emaj-232	74	19	figure	figure	NOUN
emaj-232	74	20	1	1	NUM
emaj-232	74	21	below	below	ADV
emaj-232	74	22	(	(	PUNCT
emaj-232	74	23	terzi	terzi	NOUN
emaj-232	74	24	,	,	PUNCT
emaj-232	74	25	2012	2012	NUM
emaj-232	74	26	)	)	PUNCT
emaj-232	74	27	.	.	PUNCT
emaj-232	75	1	figure	figure	NOUN
emaj-232	75	2	1	1	NUM
emaj-232	75	3	.	.	NUM
emaj-232	75	4	types	type	NOUN
emaj-232	75	5	of	of	ADP
emaj-232	75	6	fraud	fraud	NOUN
emaj-232	75	7	resource	resource	NOUN
emaj-232	75	8	:	:	PUNCT
emaj-232	75	9	terzi	terzi	NOUN
emaj-232	75	10	,	,	PUNCT
emaj-232	75	11	s.	s.	PROPN
emaj-232	75	12	(	(	PUNCT
emaj-232	75	13	2012	2012	NUM
emaj-232	75	14	)	)	PUNCT
emaj-232	75	15	.	.	PUNCT
emaj-232	76	1	hile	hile	VERB
emaj-232	76	2	ve	ve	VERB
emaj-232	76	3	usulsüzlüklerin	usulsüzlüklerin	NOUN
emaj-232	76	4	tespitinde	tespitinde	PROPN
emaj-232	76	5	veri	veri	PROPN
emaj-232	76	6	madenciliğinin	madenciliğinin	PROPN
emaj-232	76	7	kullanimi	kullanimi	PROPN
emaj-232	76	8	.	.	PUNCT
emaj-232	77	1	muhasebe	muhasebe	PROPN
emaj-232	77	2	ve	ve	AUX
emaj-232	77	3	finansman	finansman	NOUN
emaj-232	77	4	dergisi	dergisi	PROPN
emaj-232	77	5	,	,	PUNCT
emaj-232	77	6	sayı	sayı	ADJ
emaj-232	77	7	:	:	PUNCT
emaj-232	77	8	54	54	NUM
emaj-232	77	9	,	,	PUNCT
emaj-232	77	10	51	51	NUM
emaj-232	77	11	-	-	SYM
emaj-232	77	12	64	64	NUM
emaj-232	77	13	.	.	PUNCT
emaj-232	78	1	frauds	fraud	NOUN
emaj-232	78	2	created	create	VERB
emaj-232	78	3	by	by	ADP
emaj-232	78	4	employees	employee	NOUN
emaj-232	78	5	arise	arise	VERB
emaj-232	78	6	due	due	ADP
emaj-232	78	7	to	to	ADP
emaj-232	78	8	factors	factor	NOUN
emaj-232	78	9	in	in	ADP
emaj-232	78	10	elements	element	NOUN
emaj-232	78	11	of	of	ADP
emaj-232	78	12	repression	repression	NOUN
emaj-232	78	13	seen	see	VERB
emaj-232	78	14	in	in	ADP
emaj-232	78	15	the	the	DET
emaj-232	78	16	fraud	fraud	NOUN
emaj-232	78	17	triangle	triangle	NOUN
emaj-232	78	18	.	.	PUNCT
emaj-232	79	1	some	some	PRON
emaj-232	79	2	of	of	ADP
emaj-232	79	3	these	these	DET
emaj-232	79	4	scams	scam	NOUN
emaj-232	79	5	are	be	AUX
emaj-232	79	6	listed	list	VERB
emaj-232	79	7	below	below	ADP
emaj-232	79	8	(	(	PUNCT
emaj-232	79	9	pazarçeviren	pazarçeviren	PROPN
emaj-232	79	10	,	,	PUNCT
emaj-232	79	11	2005	2005	NUM
emaj-232	79	12	):	):	PUNCT
emaj-232	79	13	employees	employee	NOUN
emaj-232	79	14	transferring	transfer	VERB
emaj-232	79	15	money	money	NOUN
emaj-232	79	16	to	to	ADP
emaj-232	79	17	their	their	PRON
emaj-232	79	18	accounts	account	NOUN
emaj-232	79	19	without	without	ADP
emaj-232	79	20	reflecting	reflect	VERB
emaj-232	79	21	them	they	PRON
emaj-232	79	22	in	in	ADP
emaj-232	79	23	the	the	DET
emaj-232	79	24	records	record	NOUN
emaj-232	79	25	gaining	gain	VERB
emaj-232	79	26	monetary	monetary	ADJ
emaj-232	79	27	benefit	benefit	NOUN
emaj-232	79	28	by	by	ADP
emaj-232	79	29	playing	play	VERB
emaj-232	79	30	with	with	ADP
emaj-232	79	31	bank	bank	NOUN
emaj-232	79	32	records	record	NOUN
emaj-232	79	33	on	on	ADP
emaj-232	79	34	which	which	PRON
emaj-232	79	35	they	they	PRON
emaj-232	79	36	relate	relate	VERB
emaj-232	79	37	providing	provide	VERB
emaj-232	79	38	payments	payment	NOUN
emaj-232	79	39	by	by	ADP
emaj-232	79	40	creating	create	VERB
emaj-232	79	41	unrealistic	unrealistic	ADJ
emaj-232	79	42	debts	debt	NOUN
emaj-232	79	43	and	and	CCONJ
emaj-232	79	44	fraudsters	fraudster	NOUN
emaj-232	79	45	in	in	ADP
emaj-232	79	46	favor	favor	NOUN
emaj-232	79	47	of	of	ADP
emaj-232	79	48	business	business	NOUN
emaj-232	79	49	burglary	burglary	NOUN
emaj-232	79	50	through	through	ADP
emaj-232	79	51	items	item	NOUN
emaj-232	79	52	such	such	ADJ
emaj-232	79	53	as	as	ADP
emaj-232	79	54	office	office	NOUN
emaj-232	79	55	materials	material	NOUN
emaj-232	79	56	,	,	PUNCT
emaj-232	79	57	fixed	fix	VERB
emaj-232	79	58	assets	asset	NOUN
emaj-232	79	59	and	and	CCONJ
emaj-232	79	60	stock	stock	NOUN
emaj-232	79	61	personal	personal	ADJ
emaj-232	79	62	use	use	NOUN
emaj-232	79	63	of	of	ADP
emaj-232	79	64	business	business	NOUN
emaj-232	79	65	assets	asset	NOUN
emaj-232	79	66	and	and	CCONJ
emaj-232	79	67	firm	firm	ADJ
emaj-232	79	68	credit	credit	NOUN
emaj-232	79	69	cards	card	NOUN
emaj-232	79	70	bribery	bribery	NOUN
emaj-232	79	71	of	of	ADP
emaj-232	79	72	business	business	NOUN
emaj-232	79	73	customers	customer	NOUN
emaj-232	79	74	or	or	CCONJ
emaj-232	79	75	suppliers	supplier	NOUN
emaj-232	79	76	for	for	ADP
emaj-232	79	77	various	various	ADJ
emaj-232	79	78	reasons	reason	NOUN
emaj-232	79	79	providing	provide	VERB
emaj-232	79	80	benefits	benefit	NOUN
emaj-232	79	81	with	with	ADP
emaj-232	79	82	inflated	inflated	ADJ
emaj-232	79	83	personal	personal	ADJ
emaj-232	79	84	health	health	NOUN
emaj-232	79	85	or	or	CCONJ
emaj-232	79	86	travel	travel	NOUN
emaj-232	79	87	expenses	expense	NOUN
emaj-232	79	88	overpayments	overpayment	NOUN
emaj-232	79	89	examples	example	NOUN
emaj-232	79	90	of	of	ADP
emaj-232	79	91	management	management	NOUN
emaj-232	79	92	tricks	trick	NOUN
emaj-232	79	93	in	in	ADP
emaj-232	79	94	terms	term	NOUN
emaj-232	79	95	of	of	ADP
emaj-232	79	96	fraud	fraud	NOUN
emaj-232	79	97	can	can	AUX
emaj-232	79	98	be	be	AUX
emaj-232	79	99	indicated	indicate	VERB
emaj-232	79	100	as	as	SCONJ
emaj-232	79	101	follows	follow	VERB
emaj-232	79	102	(	(	PUNCT
emaj-232	79	103	pazarçeviren	pazarçeviren	PROPN
emaj-232	79	104	,	,	PUNCT
emaj-232	79	105	2005	2005	NUM
emaj-232	79	106	):	):	PUNCT
emaj-232	79	107	-recording	-recorde	VERB
emaj-232	79	108	non	non	ADJ
emaj-232	79	109	-	-	ADJ
emaj-232	79	110	real	real	ADJ
emaj-232	79	111	income	income	NOUN
emaj-232	79	112	items	item	NOUN
emaj-232	79	113	(	(	PUNCT
emaj-232	79	114	e.g.	e.g.	ADV
emaj-232	79	115	,	,	PUNCT
emaj-232	79	116	generating	generate	VERB
emaj-232	79	117	income	income	NOUN
emaj-232	79	118	by	by	ADP
emaj-232	79	119	changing	change	VERB
emaj-232	79	120	similar	similar	ADJ
emaj-232	79	121	valued	value	VERB
emaj-232	79	122	assets	asset	NOUN
emaj-232	79	123	between	between	ADP
emaj-232	79	124	businesses	business	NOUN
emaj-232	79	125	and	and	CCONJ
emaj-232	79	126	increasing	increase	VERB
emaj-232	79	127	the	the	DET
emaj-232	79	128	income	income	NOUN
emaj-232	79	129	by	by	ADP
emaj-232	79	130	making	make	VERB
emaj-232	79	131	false	false	ADJ
emaj-232	79	132	predictions	prediction	NOUN
emaj-232	79	133	in	in	ADP
emaj-232	79	134	the	the	DET
emaj-232	79	135	interim	interim	ADJ
emaj-232	79	136	financial	financial	ADJ
emaj-232	79	137	statements	statement	NOUN
emaj-232	79	138	)	)	PUNCT
emaj-232	79	139	increasing	increase	VERB
emaj-232	79	140	revenue	revenue	NOUN
emaj-232	79	141	with	with	ADP
emaj-232	79	142	one	one	NUM
emaj-232	79	143	-	-	PUNCT
emaj-232	79	144	time	time	NOUN
emaj-232	79	145	gains	gain	NOUN
emaj-232	79	146	(	(	PUNCT
emaj-232	79	147	e.g.	e.g.	ADV
emaj-232	79	148	,	,	PUNCT
emaj-232	79	149	selling	sell	VERB
emaj-232	79	150	a	a	DET
emaj-232	79	151	low	low	ADV
emaj-232	79	152	-	-	PUNCT
emaj-232	79	153	valued	value	VERB
emaj-232	79	154	assets	asset	NOUN
emaj-232	79	155	at	at	ADP
emaj-232	79	156	high	high	ADJ
emaj-232	79	157	values	value	NOUN
emaj-232	79	158	and	and	CCONJ
emaj-232	79	159	paying	pay	VERB
emaj-232	79	160	debts	debt	NOUN
emaj-232	79	161	earlier	early	ADV
emaj-232	79	162	unnecessarily	unnecessarily	ADV
emaj-232	79	163	to	to	PART
emaj-232	79	164	provide	provide	VERB
emaj-232	79	165	discounted	discounted	ADJ
emaj-232	79	166	revenues	revenue	NOUN
emaj-232	79	167	)	)	PUNCT
emaj-232	79	168	transferring	transfer	VERB
emaj-232	79	169	the	the	DET
emaj-232	79	170	current	current	ADJ
emaj-232	79	171	period	period	NOUN
emaj-232	79	172	expenses	expense	NOUN
emaj-232	79	173	to	to	ADP
emaj-232	79	174	the	the	DET
emaj-232	79	175	next	next	ADJ
emaj-232	79	176	term	term	NOUN
emaj-232	79	177	recording	record	VERB
emaj-232	79	178	future	future	ADJ
emaj-232	79	179	period	period	NOUN
emaj-232	79	180	expenses	expense	NOUN
emaj-232	79	181	as	as	ADP
emaj-232	79	182	current	current	ADJ
emaj-232	79	183	turnover	turnover	NOUN
emaj-232	79	184	expenses	expense	VERB
emaj-232	79	185	the	the	DET
emaj-232	79	186	fraud	fraud	NOUN
emaj-232	79	187	triangle	triangle	NOUN
emaj-232	79	188	is	be	AUX
emaj-232	79	189	indicated	indicate	VERB
emaj-232	79	190	below	below	ADP
emaj-232	79	191	in	in	ADP
emaj-232	79	192	figure	figure	NOUN
emaj-232	79	193	2	2	NUM
emaj-232	79	194	(	(	PUNCT
emaj-232	79	195	morales	morale	NOUN
emaj-232	79	196	,	,	PUNCT
emaj-232	79	197	gendron	gendron	NOUN
emaj-232	79	198	and	and	CCONJ
emaj-232	79	199	guenin	guenin	ADJ
emaj-232	79	200	-	-	PUNCT
emaj-232	79	201	paracini	paracini	NOUN
emaj-232	79	202	,	,	PUNCT
emaj-232	79	203	2014	2014	NUM
emaj-232	79	204	):	):	PUNCT
emaj-232	79	205	figure	figure	NOUN
emaj-232	79	206	2	2	NUM
emaj-232	79	207	.	.	PUNCT
emaj-232	79	208	fraud	fraud	NOUN
emaj-232	79	209	triangle	triangle	NOUN
emaj-232	79	210	resource	resource	NOUN
emaj-232	79	211	:	:	PUNCT
emaj-232	80	1	morales	morale	NOUN
emaj-232	80	2	,	,	PUNCT
emaj-232	80	3	j.	j.	PROPN
emaj-232	80	4	,	,	PUNCT
emaj-232	80	5	gendron	gendron	PROPN
emaj-232	80	6	,	,	PUNCT
emaj-232	80	7	y.	y.	NOUN
emaj-232	80	8	and	and	CCONJ
emaj-232	80	9	guenin	guenin	ADJ
emaj-232	80	10	-	-	PUNCT
emaj-232	80	11	paracini	paracini	NOUN
emaj-232	80	12	,	,	PUNCT
emaj-232	80	13	h.	h.	PROPN
emaj-232	80	14	(	(	PUNCT
emaj-232	80	15	2014	2014	NUM
emaj-232	80	16	)	)	PUNCT
emaj-232	80	17	.	.	PUNCT
emaj-232	81	1	the	the	DET
emaj-232	81	2	construction	construction	NOUN
emaj-232	81	3	of	of	ADP
emaj-232	81	4	the	the	DET
emaj-232	81	5	risky	risky	ADJ
emaj-232	81	6	individual	individual	ADJ
emaj-232	81	7	and	and	CCONJ
emaj-232	81	8	vigilant	vigilant	ADJ
emaj-232	81	9	organization	organization	NOUN
emaj-232	81	10	:	:	PUNCT
emaj-232	81	11	a	a	DET
emaj-232	81	12	genealogy	genealogy	NOUN
emaj-232	81	13	of	of	ADP
emaj-232	81	14	the	the	DET
emaj-232	81	15	fraud	fraud	NOUN
emaj-232	81	16	triangle	triangle	NOUN
emaj-232	81	17	.	.	PUNCT
emaj-232	82	1	accounting	accounting	NOUN
emaj-232	82	2	,	,	PUNCT
emaj-232	82	3	organizations	organization	NOUN
emaj-232	82	4	and	and	CCONJ
emaj-232	82	5	society	society	NOUN
emaj-232	82	6	.	.	PUNCT
emaj-232	83	1	vol	vol	NOUN
emaj-232	83	2	.	.	PROPN
emaj-232	83	3	39	39	NUM
emaj-232	83	4	,	,	PUNCT
emaj-232	83	5	issue	issue	NOUN
emaj-232	83	6	:	:	PUNCT
emaj-232	83	7	3	3	NUM
emaj-232	83	8	,	,	PUNCT
emaj-232	83	9	170	170	NUM
emaj-232	83	10	-	-	SYM
emaj-232	83	11	194	194	NUM
emaj-232	83	12	.	.	PUNCT
emaj-232	84	1	the	the	DET
emaj-232	84	2	abuse	abuse	NOUN
emaj-232	84	3	of	of	ADP
emaj-232	84	4	assets	asset	NOUN
emaj-232	84	5	is	be	AUX
emaj-232	84	6	rarely	rarely	ADV
emaj-232	84	7	achieved	achieve	VERB
emaj-232	84	8	by	by	ADP
emaj-232	84	9	the	the	DET
emaj-232	84	10	business	business	NOUN
emaj-232	84	11	management	management	NOUN
emaj-232	84	12	.	.	PUNCT
emaj-232	85	1	however	however	ADV
emaj-232	85	2	,	,	PUNCT
emaj-232	85	3	management	management	NOUN
emaj-232	85	4	can	can	AUX
emaj-232	85	5	easily	easily	ADV
emaj-232	85	6	overcome	overcome	VERB
emaj-232	85	7	powers	power	NOUN
emaj-232	85	8	and	and	CCONJ
emaj-232	85	9	controls	control	NOUN
emaj-232	85	10	,	,	PUNCT
emaj-232	85	11	thus	thus	ADV
emaj-232	85	12	enabling	enable	VERB
emaj-232	85	13	to	to	PART
emaj-232	85	14	hide	hide	VERB
emaj-232	85	15	frauds	fraud	NOUN
emaj-232	85	16	well	well	ADV
emaj-232	85	17	.	.	PUNCT
emaj-232	86	1	so	so	ADV
emaj-232	86	2	,	,	PUNCT
emaj-232	86	3	amount	amount	NOUN
emaj-232	86	4	of	of	ADP
emaj-232	86	5	embezzlement	embezzlement	NOUN
emaj-232	86	6	can	can	AUX
emaj-232	86	7	reach	reach	VERB
emaj-232	86	8	to	to	ADP
emaj-232	86	9	very	very	ADV
emaj-232	86	10	significant	significant	ADJ
emaj-232	86	11	and	and	CCONJ
emaj-232	86	12	serious	serious	ADJ
emaj-232	86	13	sums	sum	NOUN
emaj-232	86	14	.	.	PUNCT
emaj-232	87	1	according	accord	VERB
emaj-232	87	2	to	to	ADP
emaj-232	87	3	the	the	DET
emaj-232	87	4	literature	literature	NOUN
emaj-232	87	5	,	,	PUNCT
emaj-232	87	6	although	although	SCONJ
emaj-232	87	7	the	the	DET
emaj-232	87	8	number	number	NOUN
emaj-232	87	9	of	of	ADP
emaj-232	87	10	corruption	corruption	NOUN
emaj-232	87	11	such	such	ADJ
emaj-232	87	12	as	as	ADP
emaj-232	87	13	embezzlement	embezzlement	NOUN
emaj-232	87	14	and	and	CCONJ
emaj-232	87	15	bribery	bribery	NOUN
emaj-232	87	16	by	by	ADP
emaj-232	87	17	the	the	DET
emaj-232	87	18	top	top	ADJ
emaj-232	87	19	management	management	NOUN
emaj-232	87	20	personnel	personnel	NOUN
emaj-232	87	21	is	be	AUX
emaj-232	87	22	low	low	ADJ
emaj-232	87	23	by	by	ADP
emaj-232	87	24	quantity	quantity	NOUN
emaj-232	87	25	and	and	CCONJ
emaj-232	87	26	numbers	number	NOUN
emaj-232	87	27	,	,	PUNCT
emaj-232	87	28	sums	sum	NOUN
emaj-232	87	29	are	be	AUX
emaj-232	87	30	about	about	ADV
emaj-232	87	31	three	three	NUM
emaj-232	87	32	times	time	NOUN
emaj-232	87	33	higher	high	ADJ
emaj-232	87	34	than	than	ADP
emaj-232	87	35	total	total	ADJ
emaj-232	87	36	sum	sum	NOUN
emaj-232	87	37	of	of	ADP
emaj-232	87	38	corruption	corruption	NOUN
emaj-232	87	39	incurred	incur	VERB
emaj-232	87	40	by	by	ADP
emaj-232	87	41	other	other	ADJ
emaj-232	87	42	employees	employee	NOUN
emaj-232	87	43	(	(	PUNCT
emaj-232	87	44	güredin	güredin	NOUN
emaj-232	87	45	,	,	PUNCT
emaj-232	87	46	2007	2007	NUM
emaj-232	87	47	)	)	PUNCT
emaj-232	87	48	.	.	PUNCT
emaj-232	88	1	when	when	SCONJ
emaj-232	88	2	the	the	DET
emaj-232	88	3	elements	element	NOUN
emaj-232	88	4	of	of	ADP
emaj-232	88	5	fraud	fraud	NOUN
emaj-232	88	6	triangle	triangle	NOUN
emaj-232	88	7	are	be	AUX
emaj-232	88	8	compared	compare	VERB
emaj-232	88	9	to	to	ADP
emaj-232	88	10	fire	fire	NOUN
emaj-232	88	11	,	,	PUNCT
emaj-232	88	12	gasoline	gasoline	NOUN
emaj-232	88	13	and	and	CCONJ
emaj-232	88	14	oxygen	oxygen	NOUN
emaj-232	88	15	,	,	PUNCT
emaj-232	88	16	it	it	PRON
emaj-232	88	17	is	be	AUX
emaj-232	88	18	likely	likely	ADJ
emaj-232	88	19	that	that	SCONJ
emaj-232	88	20	there	there	PRON
emaj-232	88	21	will	will	AUX
emaj-232	88	22	be	be	AUX
emaj-232	88	23	a	a	DET
emaj-232	88	24	fire	fire	NOUN
emaj-232	88	25	and	and	CCONJ
emaj-232	88	26	explosion	explosion	NOUN
emaj-232	88	27	when	when	SCONJ
emaj-232	88	28	these	these	DET
emaj-232	88	29	elements	element	NOUN
emaj-232	88	30	come	come	VERB
emaj-232	88	31	together	together	ADV
emaj-232	88	32	.	.	PUNCT
emaj-232	89	1	here	here	ADV
emaj-232	89	2	,	,	PUNCT
emaj-232	89	3	fraud	fraud	NOUN
emaj-232	89	4	action	action	NOUN
emaj-232	89	5	will	will	AUX
emaj-232	89	6	not	not	PART
emaj-232	89	7	be	be	AUX
emaj-232	89	8	easy	easy	ADJ
emaj-232	89	9	unless	unless	SCONJ
emaj-232	89	10	the	the	DET
emaj-232	89	11	three	three	NUM
emaj-232	89	12	elements	element	NOUN
emaj-232	89	13	in	in	ADP
emaj-232	89	14	the	the	DET
emaj-232	89	15	fraud	fraud	NOUN
emaj-232	89	16	triangle	triangle	NOUN
emaj-232	89	17	come	come	VERB
emaj-232	89	18	together	together	ADV
emaj-232	89	19	.	.	PUNCT
emaj-232	90	1	concerning	concern	VERB
emaj-232	90	2	the	the	DET
emaj-232	90	3	pressure	pressure	NOUN
emaj-232	90	4	,	,	PUNCT
emaj-232	90	5	generally	generally	ADV
emaj-232	90	6	managers	manager	NOUN
emaj-232	90	7	want	want	VERB
emaj-232	90	8	the	the	DET
emaj-232	90	9	financial	financial	ADJ
emaj-232	90	10	results	result	NOUN
emaj-232	90	11	and	and	CCONJ
emaj-232	90	12	indicators	indicator	NOUN
emaj-232	90	13	to	to	PART
emaj-232	90	14	look	look	VERB
emaj-232	90	15	good	good	ADJ
emaj-232	90	16	.	.	PUNCT
emaj-232	91	1	this	this	PRON
emaj-232	91	2	is	be	AUX
emaj-232	91	3	because	because	SCONJ
emaj-232	91	4	good	good	ADJ
emaj-232	91	5	volume	volume	NOUN
emaj-232	91	6	11	11	NUM
emaj-232	91	7	no	no	DET
emaj-232	91	8	1	1	NUM
emaj-232	91	9	(	(	PUNCT
emaj-232	91	10	2021	2021	NUM
emaj-232	91	11	)	)	PUNCT
emaj-232	91	12	|	|	ADV
emaj-232	91	13	issn	issn	VERB
emaj-232	91	14	2158	2158	NUM
emaj-232	91	15	-	-	SYM
emaj-232	91	16	8708	8708	NUM
emaj-232	91	17	(	(	PUNCT
emaj-232	91	18	online	online	NOUN
emaj-232	91	19	)	)	PUNCT
emaj-232	91	20	|	|	ADV
emaj-232	91	21	doi	doi	X
emaj-232	91	22	10.5195	10.5195	NUM
emaj-232	91	23	/	/	SYM
emaj-232	91	24	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	92	1	|	|	ADV
emaj-232	92	2	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-232	92	3	auditing	audit	VERB
emaj-232	92	4	techniques	technique	NOUN
emaj-232	92	5	to	to	PART
emaj-232	92	6	minimize	minimize	VERB
emaj-232	92	7	accounting	account	VERB
emaj-232	92	8	related	relate	VERB
emaj-232	92	9	fraud	fraud	NOUN
emaj-232	92	10	and	and	CCONJ
emaj-232	92	11	errors	error	NOUN
emaj-232	92	12	:	:	PUNCT
emaj-232	92	13	a	a	DET
emaj-232	92	14	qualitative	qualitative	ADJ
emaj-232	92	15	analysis	analysis	NOUN
emaj-232	92	16	with	with	ADP
emaj-232	92	17	the	the	DET
emaj-232	92	18	interview	interview	NOUN
emaj-232	92	19	method	method	NOUN
emaj-232	92	20	page	page	NOUN
emaj-232	92	21	|98|	|98|	NOUN
emaj-232	92	22	emerging	emerge	VERB
emaj-232	92	23	markets	market	NOUN
emaj-232	92	24	journal	journal	VERB
emaj-232	92	25	financial	financial	ADJ
emaj-232	92	26	resultes	resulte	NOUN
emaj-232	92	27	and	and	CCONJ
emaj-232	92	28	indicators	indicator	NOUN
emaj-232	92	29	are	be	AUX
emaj-232	92	30	reflected	reflect	VERB
emaj-232	92	31	to	to	ADP
emaj-232	92	32	their	their	PRON
emaj-232	92	33	wages	wage	NOUN
emaj-232	92	34	,	,	PUNCT
emaj-232	92	35	premiums	premium	NOUN
emaj-232	92	36	and	and	CCONJ
emaj-232	92	37	bonus	bonus	NOUN
emaj-232	92	38	.	.	PUNCT
emaj-232	93	1	this	this	DET
emaj-232	93	2	kind	kind	NOUN
emaj-232	93	3	of	of	ADP
emaj-232	93	4	pressure	pressure	NOUN
emaj-232	93	5	can	can	AUX
emaj-232	93	6	create	create	VERB
emaj-232	93	7	falsification	falsification	NOUN
emaj-232	93	8	of	of	ADP
emaj-232	93	9	accounting	accounting	NOUN
emaj-232	93	10	information	information	NOUN
emaj-232	93	11	and	and	CCONJ
emaj-232	93	12	result	result	VERB
emaj-232	93	13	in	in	ADP
emaj-232	93	14	improper	improper	ADJ
emaj-232	93	15	reflection	reflection	NOUN
emaj-232	93	16	of	of	ADP
emaj-232	93	17	financial	financial	ADJ
emaj-232	93	18	reports	report	NOUN
emaj-232	93	19	.	.	PUNCT
emaj-232	94	1	gambling	gamble	VERB
emaj-232	94	2	debts	debt	NOUN
emaj-232	94	3	of	of	ADP
emaj-232	94	4	some	some	DET
emaj-232	94	5	employees	employee	NOUN
emaj-232	94	6	,	,	PUNCT
emaj-232	94	7	credit	credit	NOUN
emaj-232	94	8	card	card	NOUN
emaj-232	94	9	debts	debt	NOUN
emaj-232	94	10	and	and	CCONJ
emaj-232	94	11	money	money	NOUN
emaj-232	94	12	requirements	requirement	NOUN
emaj-232	94	13	arising	arise	VERB
emaj-232	94	14	from	from	ADP
emaj-232	94	15	various	various	ADJ
emaj-232	94	16	reasons	reason	NOUN
emaj-232	94	17	in	in	ADP
emaj-232	94	18	the	the	DET
emaj-232	94	19	business	business	NOUN
emaj-232	94	20	do	do	AUX
emaj-232	94	21	also	also	ADV
emaj-232	94	22	cause	cause	VERB
emaj-232	94	23	employees	employee	NOUN
emaj-232	94	24	and	and	CCONJ
emaj-232	94	25	managers	manager	NOUN
emaj-232	94	26	to	to	PART
emaj-232	94	27	resort	resort	VERB
emaj-232	94	28	to	to	ADP
emaj-232	94	29	fraudulent	fraudulent	ADJ
emaj-232	94	30	ways	way	NOUN
emaj-232	94	31	by	by	ADP
emaj-232	94	32	creating	create	VERB
emaj-232	94	33	pressure	pressure	NOUN
emaj-232	94	34	(	(	PUNCT
emaj-232	94	35	erdoğan	erdoğan	NOUN
emaj-232	94	36	,	,	PUNCT
emaj-232	94	37	2006	2006	NUM
emaj-232	94	38	)	)	PUNCT
emaj-232	94	39	.	.	PUNCT
emaj-232	95	1	besides	besides	SCONJ
emaj-232	95	2	,	,	PUNCT
emaj-232	95	3	opportunity	opportunity	NOUN
emaj-232	95	4	is	be	AUX
emaj-232	95	5	the	the	DET
emaj-232	95	6	absence	absence	NOUN
emaj-232	95	7	of	of	ADP
emaj-232	95	8	an	an	DET
emaj-232	95	9	internal	internal	ADJ
emaj-232	95	10	controls	control	NOUN
emaj-232	95	11	system	system	NOUN
emaj-232	95	12	in	in	ADP
emaj-232	95	13	business	business	NOUN
emaj-232	95	14	or	or	CCONJ
emaj-232	95	15	lack	lack	NOUN
emaj-232	95	16	of	of	ADP
emaj-232	95	17	efficiency	efficiency	NOUN
emaj-232	95	18	in	in	ADP
emaj-232	95	19	the	the	DET
emaj-232	95	20	internal	internal	ADJ
emaj-232	95	21	controls	control	NOUN
emaj-232	95	22	system	system	NOUN
emaj-232	95	23	.	.	PUNCT
emaj-232	96	1	this	this	PRON
emaj-232	96	2	may	may	AUX
emaj-232	96	3	apply	apply	VERB
emaj-232	96	4	to	to	ADP
emaj-232	96	5	any	any	DET
emaj-232	96	6	employee	employee	NOUN
emaj-232	96	7	’s	’s	PART
emaj-232	96	8	fraudulent	fraudulent	ADJ
emaj-232	96	9	operation	operation	NOUN
emaj-232	96	10	,	,	PUNCT
emaj-232	96	11	which	which	PRON
emaj-232	96	12	takes	take	VERB
emaj-232	96	13	advantage	advantage	NOUN
emaj-232	96	14	of	of	ADP
emaj-232	96	15	the	the	DET
emaj-232	96	16	opportunity	opportunity	NOUN
emaj-232	96	17	.	.	PUNCT
emaj-232	97	1	however	however	ADV
emaj-232	97	2	,	,	PUNCT
emaj-232	97	3	an	an	DET
emaj-232	97	4	effective	effective	ADJ
emaj-232	97	5	internal	internal	ADJ
emaj-232	97	6	controls	control	NOUN
emaj-232	97	7	system	system	NOUN
emaj-232	97	8	that	that	PRON
emaj-232	97	9	exists	exist	VERB
emaj-232	97	10	in	in	ADP
emaj-232	97	11	the	the	DET
emaj-232	97	12	business	business	NOUN
emaj-232	97	13	limits	limit	VERB
emaj-232	97	14	the	the	DET
emaj-232	97	15	opportunity	opportunity	NOUN
emaj-232	97	16	of	of	ADP
emaj-232	97	17	fraudulent	fraudulent	ADJ
emaj-232	97	18	transactions	transaction	NOUN
emaj-232	97	19	(	(	PUNCT
emaj-232	97	20	ramos	ramos	PROPN
emaj-232	97	21	,	,	PUNCT
emaj-232	97	22	2003	2003	NUM
emaj-232	97	23	)	)	PUNCT
emaj-232	97	24	.	.	PUNCT
emaj-232	98	1	on	on	ADP
emaj-232	98	2	the	the	DET
emaj-232	98	3	opposite	opposite	ADJ
emaj-232	98	4	side	side	NOUN
emaj-232	98	5	,	,	PUNCT
emaj-232	98	6	employees	employee	NOUN
emaj-232	98	7	or	or	CCONJ
emaj-232	98	8	managers	manager	NOUN
emaj-232	98	9	who	who	PRON
emaj-232	98	10	are	be	AUX
emaj-232	98	11	aware	aware	ADJ
emaj-232	98	12	of	of	ADP
emaj-232	98	13	internal	internal	ADJ
emaj-232	98	14	controls	control	NOUN
emaj-232	98	15	gaps	gap	NOUN
emaj-232	98	16	in	in	ADP
emaj-232	98	17	the	the	DET
emaj-232	98	18	firm	firm	NOUN
emaj-232	98	19	’s	’s	PART
emaj-232	98	20	system	system	NOUN
emaj-232	98	21	can	can	AUX
emaj-232	98	22	take	take	VERB
emaj-232	98	23	what	what	PRON
emaj-232	98	24	they	they	PRON
emaj-232	98	25	want	want	VERB
emaj-232	98	26	without	without	ADP
emaj-232	98	27	too	too	ADV
emaj-232	98	28	much	much	ADJ
emaj-232	98	29	effort	effort	NOUN
emaj-232	98	30	(	(	PUNCT
emaj-232	98	31	emir	emir	NOUN
emaj-232	98	32	,	,	PUNCT
emaj-232	98	33	2008	2008	NUM
emaj-232	98	34	)	)	PUNCT
emaj-232	98	35	.	.	PUNCT
emaj-232	99	1	in	in	ADP
emaj-232	99	2	regards	regard	NOUN
emaj-232	99	3	to	to	ADP
emaj-232	99	4	rationalization	rationalization	NOUN
emaj-232	99	5	,	,	PUNCT
emaj-232	99	6	the	the	DET
emaj-232	99	7	company	company	NOUN
emaj-232	99	8	tends	tend	VERB
emaj-232	99	9	to	to	PART
emaj-232	99	10	honestly	honestly	ADV
emaj-232	99	11	justify	justify	VERB
emaj-232	99	12	itself	itself	PRON
emaj-232	99	13	as	as	ADP
emaj-232	99	14	a	a	DET
emaj-232	99	15	reason	reason	NOUN
emaj-232	99	16	for	for	SCONJ
emaj-232	99	17	executives	executive	NOUN
emaj-232	99	18	and	and	CCONJ
emaj-232	99	19	employees	employee	NOUN
emaj-232	99	20	to	to	PART
emaj-232	99	21	manipulate	manipulate	VERB
emaj-232	99	22	their	their	PRON
emaj-232	99	23	own	own	ADJ
emaj-232	99	24	conscience	conscience	NOUN
emaj-232	99	25	.	.	PUNCT
emaj-232	100	1	for	for	ADP
emaj-232	100	2	example	example	NOUN
emaj-232	100	3	,	,	PUNCT
emaj-232	100	4	in	in	ADP
emaj-232	100	5	case	case	NOUN
emaj-232	100	6	of	of	ADP
emaj-232	100	7	embezzlement	embezzlement	NOUN
emaj-232	100	8	,	,	PUNCT
emaj-232	100	9	executives	executive	NOUN
emaj-232	100	10	and	and	CCONJ
emaj-232	100	11	employees	employee	NOUN
emaj-232	100	12	relieve	relieve	VERB
emaj-232	100	13	their	their	PRON
emaj-232	100	14	conscience	conscience	NOUN
emaj-232	100	15	by	by	ADP
emaj-232	100	16	borrowing	borrow	VERB
emaj-232	100	17	money	money	NOUN
emaj-232	100	18	to	to	PART
emaj-232	100	19	justify	justify	VERB
emaj-232	100	20	themselves	themselves	PRON
emaj-232	100	21	(	(	PUNCT
emaj-232	100	22	bulca	bulca	ADJ
emaj-232	100	23	,	,	PUNCT
emaj-232	100	24	2014	2014	NUM
emaj-232	100	25	)	)	PUNCT
emaj-232	100	26	.	.	PUNCT
emaj-232	101	1	in	in	ADP
emaj-232	101	2	the	the	DET
emaj-232	101	3	scope	scope	NOUN
emaj-232	101	4	of	of	ADP
emaj-232	101	5	this	this	DET
emaj-232	101	6	study	study	NOUN
emaj-232	101	7	,	,	PUNCT
emaj-232	101	8	firstly	firstly	ADV
emaj-232	101	9	the	the	DET
emaj-232	101	10	definition	definition	NOUN
emaj-232	101	11	of	of	ADP
emaj-232	101	12	fraud	fraud	NOUN
emaj-232	101	13	and	and	CCONJ
emaj-232	101	14	accounting	accounting	NOUN
emaj-232	101	15	error	error	NOUN
emaj-232	101	16	were	be	AUX
emaj-232	101	17	provided	provide	VERB
emaj-232	101	18	.	.	PUNCT
emaj-232	102	1	then	then	ADV
emaj-232	102	2	,	,	PUNCT
emaj-232	102	3	the	the	DET
emaj-232	102	4	internal	internal	ADJ
emaj-232	102	5	controls	control	NOUN
emaj-232	102	6	and	and	CCONJ
emaj-232	102	7	auditing	auditing	NOUN
emaj-232	102	8	techniques	technique	NOUN
emaj-232	102	9	were	be	AUX
emaj-232	102	10	also	also	ADV
emaj-232	102	11	mentioned	mention	VERB
emaj-232	102	12	.	.	PUNCT
emaj-232	103	1	in	in	ADP
emaj-232	103	2	this	this	DET
emaj-232	103	3	context	context	NOUN
emaj-232	103	4	,	,	PUNCT
emaj-232	103	5	the	the	DET
emaj-232	103	6	study	study	NOUN
emaj-232	103	7	started	start	VERB
emaj-232	103	8	with	with	ADP
emaj-232	103	9	the	the	DET
emaj-232	103	10	introduction	introduction	NOUN
emaj-232	103	11	section	section	NOUN
emaj-232	103	12	.	.	PUNCT
emaj-232	104	1	then	then	ADV
emaj-232	104	2	follows	follow	VERB
emaj-232	104	3	the	the	DET
emaj-232	104	4	literature	literature	PROPN
emaj-232	104	5	review	review	PROPN
emaj-232	104	6	,	,	PUNCT
emaj-232	104	7	data	datum	NOUN
emaj-232	104	8	and	and	CCONJ
emaj-232	104	9	methodology	methodology	NOUN
emaj-232	104	10	,	,	PUNCT
emaj-232	104	11	research	research	NOUN
emaj-232	104	12	findings	finding	NOUN
emaj-232	104	13	and	and	CCONJ
emaj-232	104	14	conclusion	conclusion	NOUN
emaj-232	104	15	and	and	CCONJ
emaj-232	104	16	recommendation	recommendation	NOUN
emaj-232	104	17	sections	section	NOUN
emaj-232	104	18	.	.	PUNCT
emaj-232	105	1	ii	ii	PROPN
emaj-232	105	2	.	.	PUNCT
emaj-232	106	1	literature	literature	PROPN
emaj-232	106	2	review	review	PROPN
emaj-232	106	3	although	although	SCONJ
emaj-232	106	4	research	research	NOUN
emaj-232	106	5	on	on	ADP
emaj-232	106	6	audit	audit	NOUN
emaj-232	106	7	techniques	technique	NOUN
emaj-232	106	8	that	that	PRON
emaj-232	106	9	can	can	AUX
emaj-232	106	10	prevent	prevent	VERB
emaj-232	106	11	fraud	fraud	NOUN
emaj-232	106	12	and	and	CCONJ
emaj-232	106	13	accounting	accounting	NOUN
emaj-232	106	14	errors	error	NOUN
emaj-232	106	15	are	be	AUX
emaj-232	106	16	still	still	ADV
emaj-232	106	17	limited	limited	ADJ
emaj-232	106	18	,	,	PUNCT
emaj-232	106	19	they	they	PRON
emaj-232	106	20	are	be	AUX
emaj-232	106	21	constantly	constantly	ADV
emaj-232	106	22	increasing	increase	VERB
emaj-232	106	23	.	.	PUNCT
emaj-232	107	1	studies	study	NOUN
emaj-232	107	2	in	in	ADP
emaj-232	107	3	this	this	DET
emaj-232	107	4	field	field	NOUN
emaj-232	107	5	contribute	contribute	VERB
emaj-232	107	6	to	to	ADP
emaj-232	107	7	the	the	DET
emaj-232	107	8	literature	literature	NOUN
emaj-232	107	9	in	in	ADP
emaj-232	107	10	the	the	DET
emaj-232	107	11	recent	recent	ADJ
emaj-232	107	12	years	year	NOUN
emaj-232	107	13	(	(	PUNCT
emaj-232	107	14	aksoy	aksoy	NOUN
emaj-232	107	15	and	and	CCONJ
emaj-232	107	16	uzay	uzay	NOUN
emaj-232	107	17	,	,	PUNCT
emaj-232	107	18	2021	2021	NUM
emaj-232	107	19	;	;	PUNCT
emaj-232	107	20	akman	akman	NOUN
emaj-232	107	21	,	,	PUNCT
emaj-232	107	22	acar	acar	NOUN
emaj-232	107	23	and	and	CCONJ
emaj-232	107	24	kızıl	kızıl	PROPN
emaj-232	107	25	,	,	PUNCT
emaj-232	107	26	2020	2020	NUM
emaj-232	107	27	;	;	PUNCT
emaj-232	107	28	adalı	adalı	PROPN
emaj-232	107	29	and	and	CCONJ
emaj-232	107	30	kızıl	kızıl	PROPN
emaj-232	107	31	,	,	PUNCT
emaj-232	107	32	2017	2017	NUM
emaj-232	107	33	;	;	PUNCT
emaj-232	107	34	kiracı	kiracı	NOUN
emaj-232	107	35	,	,	PUNCT
emaj-232	107	36	2013	2013	NUM
emaj-232	107	37	;	;	PUNCT
emaj-232	107	38	şengür	şengür	NOUN
emaj-232	107	39	,	,	PUNCT
emaj-232	107	40	2011	2011	NUM
emaj-232	107	41	;	;	PUNCT
emaj-232	107	42	acfe	acfe	NOUN
emaj-232	107	43	,	,	PUNCT
emaj-232	107	44	2010	2010	NUM
emaj-232	107	45	;	;	PUNCT
emaj-232	107	46	kandemir	kandemir	PROPN
emaj-232	107	47	,	,	PUNCT
emaj-232	107	48	2010	2010	NUM
emaj-232	107	49	;	;	PUNCT
emaj-232	107	50	çubukçu	çubukçu	PROPN
emaj-232	107	51	,	,	PUNCT
emaj-232	107	52	2009	2009	NUM
emaj-232	107	53	;	;	PUNCT
emaj-232	107	54	acfe	acfe	NOUN
emaj-232	107	55	,	,	PUNCT
emaj-232	107	56	2008	2008	NUM
emaj-232	107	57	;	;	PUNCT
emaj-232	107	58	kula	kula	PROPN
emaj-232	107	59	,	,	PUNCT
emaj-232	107	60	2008	2008	NUM
emaj-232	107	61	;	;	PUNCT
emaj-232	107	62	pwc	pwc	PROPN
emaj-232	107	63	,	,	PUNCT
emaj-232	107	64	2007	2007	NUM
emaj-232	107	65	and	and	CCONJ
emaj-232	107	66	bayraktar	bayraktar	NOUN
emaj-232	107	67	,	,	PUNCT
emaj-232	107	68	2007	2007	NUM
emaj-232	107	69	)	)	PUNCT
emaj-232	107	70	.	.	PUNCT
emaj-232	108	1	some	some	PRON
emaj-232	108	2	of	of	ADP
emaj-232	108	3	the	the	DET
emaj-232	108	4	research	research	NOUN
emaj-232	108	5	conducted	conduct	VERB
emaj-232	108	6	are	be	AUX
emaj-232	108	7	theoretical	theoretical	ADJ
emaj-232	108	8	studies	study	NOUN
emaj-232	108	9	related	relate	VERB
emaj-232	108	10	to	to	ADP
emaj-232	108	11	the	the	DET
emaj-232	108	12	forensic	forensic	ADJ
emaj-232	108	13	accounting	accounting	NOUN
emaj-232	108	14	science	science	NOUN
emaj-232	108	15	and	and	CCONJ
emaj-232	108	16	auditing	auditing	NOUN
emaj-232	108	17	,	,	PUNCT
emaj-232	108	18	while	while	SCONJ
emaj-232	108	19	others	other	NOUN
emaj-232	108	20	are	be	AUX
emaj-232	108	21	empirical	empirical	ADJ
emaj-232	108	22	studies	study	NOUN
emaj-232	108	23	.	.	PUNCT
emaj-232	109	1	it	it	PRON
emaj-232	109	2	should	should	AUX
emaj-232	109	3	be	be	AUX
emaj-232	109	4	noted	note	VERB
emaj-232	109	5	that	that	SCONJ
emaj-232	109	6	,	,	PUNCT
emaj-232	109	7	studies	study	NOUN
emaj-232	109	8	analyzing	analyze	VERB
emaj-232	109	9	fraud	fraud	NOUN
emaj-232	109	10	in	in	ADP
emaj-232	109	11	the	the	DET
emaj-232	109	12	covid-19	covid-19	PROPN
emaj-232	109	13	era	era	NOUN
emaj-232	109	14	do	do	AUX
emaj-232	109	15	also	also	ADV
emaj-232	109	16	currently	currently	ADV
emaj-232	109	17	attact	attact	VERB
emaj-232	109	18	attention	attention	NOUN
emaj-232	109	19	in	in	ADP
emaj-232	109	20	the	the	DET
emaj-232	109	21	related	relate	VERB
emaj-232	109	22	literature	literature	NOUN
emaj-232	109	23	(	(	PUNCT
emaj-232	109	24	jamil	jamil	PROPN
emaj-232	109	25	et	et	PROPN
emaj-232	109	26	.	.	PUNCT
emaj-232	110	1	al	al	PROPN
emaj-232	110	2	.	.	PROPN
emaj-232	110	3	,	,	PUNCT
emaj-232	110	4	2021	2021	NUM
emaj-232	110	5	;	;	PUNCT
emaj-232	110	6	widiyati	widiyati	PROPN
emaj-232	110	7	et	et	PROPN
emaj-232	110	8	.	.	PUNCT
emaj-232	111	1	al	al	PROPN
emaj-232	111	2	.	.	PROPN
emaj-232	111	3	,	,	PUNCT
emaj-232	111	4	2021	2021	NUM
emaj-232	111	5	;	;	PUNCT
emaj-232	111	6	kızıl	kızıl	PROPN
emaj-232	111	7	,	,	PUNCT
emaj-232	111	8	muzır	muzır	NOUN
emaj-232	111	9	and	and	CCONJ
emaj-232	111	10	akman	akman	NOUN
emaj-232	111	11	,	,	PUNCT
emaj-232	111	12	2021	2021	NUM
emaj-232	111	13	)	)	PUNCT
emaj-232	111	14	.	.	PUNCT
emaj-232	112	1	accounting	accounting	NOUN
emaj-232	112	2	frauds	fraud	NOUN
emaj-232	112	3	arise	arise	VERB
emaj-232	112	4	on	on	ADP
emaj-232	112	5	grounds	ground	NOUN
emaj-232	112	6	that	that	SCONJ
emaj-232	112	7	resources	resource	NOUN
emaj-232	112	8	or	or	CCONJ
emaj-232	112	9	assets	asset	NOUN
emaj-232	112	10	are	be	AUX
emaj-232	112	11	shown	show	VERB
emaj-232	112	12	intentionally	intentionally	ADV
emaj-232	112	13	and	and	CCONJ
emaj-232	112	14	incorrectly	incorrectly	ADV
emaj-232	112	15	on	on	ADP
emaj-232	112	16	wrong	wrong	ADJ
emaj-232	112	17	accounts	account	NOUN
emaj-232	112	18	.	.	PUNCT
emaj-232	113	1	in	in	ADP
emaj-232	113	2	this	this	DET
emaj-232	113	3	case	case	NOUN
emaj-232	113	4	,	,	PUNCT
emaj-232	113	5	wrong	wrong	ADJ
emaj-232	113	6	and	and	CCONJ
emaj-232	113	7	tricky	tricky	ADJ
emaj-232	113	8	financial	financial	ADJ
emaj-232	113	9	statements	statement	NOUN
emaj-232	113	10	are	be	AUX
emaj-232	113	11	prepared	prepare	VERB
emaj-232	113	12	with	with	ADP
emaj-232	113	13	aim	aim	NOUN
emaj-232	113	14	of	of	ADP
emaj-232	113	15	providing	provide	VERB
emaj-232	113	16	benefit	benefit	NOUN
emaj-232	113	17	to	to	ADP
emaj-232	113	18	specific	specific	ADJ
emaj-232	113	19	individuals	individual	NOUN
emaj-232	113	20	or	or	CCONJ
emaj-232	113	21	institutions	institution	NOUN
emaj-232	113	22	(	(	PUNCT
emaj-232	113	23	kula	kula	PROPN
emaj-232	113	24	,	,	PUNCT
emaj-232	113	25	2008	2008	NUM
emaj-232	113	26	)	)	PUNCT
emaj-232	113	27	.	.	PUNCT
emaj-232	114	1	in	in	ADP
emaj-232	114	2	order	order	NOUN
emaj-232	114	3	for	for	SCONJ
emaj-232	114	4	an	an	DET
emaj-232	114	5	accounting	accounting	NOUN
emaj-232	114	6	fraud	fraud	NOUN
emaj-232	114	7	to	to	PART
emaj-232	114	8	be	be	AUX
emaj-232	114	9	possible	possible	ADJ
emaj-232	114	10	,	,	PUNCT
emaj-232	114	11	it	it	PRON
emaj-232	114	12	needs	need	VERB
emaj-232	114	13	to	to	PART
emaj-232	114	14	have	have	VERB
emaj-232	114	15	two	two	NUM
emaj-232	114	16	components	component	NOUN
emaj-232	114	17	:	:	PUNCT
emaj-232	114	18	firstly	firstly	ADV
emaj-232	114	19	,	,	PUNCT
emaj-232	114	20	the	the	DET
emaj-232	114	21	situation	situation	NOUN
emaj-232	114	22	that	that	PRON
emaj-232	114	23	is	be	AUX
emaj-232	114	24	valid	valid	ADJ
emaj-232	114	25	for	for	ADP
emaj-232	114	26	accounting	accounting	NOUN
emaj-232	114	27	errors	error	NOUN
emaj-232	114	28	should	should	AUX
emaj-232	114	29	have	have	VERB
emaj-232	114	30	full	full	ADJ
emaj-232	114	31	intention	intention	NOUN
emaj-232	114	32	.	.	PUNCT
emaj-232	115	1	in	in	ADP
emaj-232	115	2	other	other	ADJ
emaj-232	115	3	words	word	NOUN
emaj-232	115	4	,	,	PUNCT
emaj-232	115	5	fraud	fraud	NOUN
emaj-232	115	6	is	be	AUX
emaj-232	115	7	deliberately	deliberately	ADV
emaj-232	115	8	misleading	misleading	ADJ
emaj-232	115	9	,	,	PUNCT
emaj-232	115	10	unlike	unlike	ADP
emaj-232	115	11	error	error	NOUN
emaj-232	115	12	.	.	PUNCT
emaj-232	116	1	cheating	cheat	VERB
emaj-232	116	2	people	people	NOUN
emaj-232	116	3	either	either	CCONJ
emaj-232	116	4	deliberately	deliberately	ADV
emaj-232	116	5	deceive	deceive	VERB
emaj-232	116	6	other	other	ADJ
emaj-232	116	7	side	side	NOUN
emaj-232	116	8	,	,	PUNCT
emaj-232	116	9	or	or	CCONJ
emaj-232	116	10	misrepresent	misrepresent	VERB
emaj-232	116	11	facts	fact	NOUN
emaj-232	116	12	and	and	CCONJ
emaj-232	116	13	push	push	VERB
emaj-232	116	14	other	other	ADJ
emaj-232	116	15	side	side	NOUN
emaj-232	116	16	to	to	PART
emaj-232	116	17	make	make	VERB
emaj-232	116	18	misrepresentation	misrepresentation	NOUN
emaj-232	116	19	.	.	PUNCT
emaj-232	117	1	in	in	ADP
emaj-232	117	2	order	order	NOUN
emaj-232	117	3	for	for	SCONJ
emaj-232	117	4	a	a	DET
emaj-232	117	5	mistake	mistake	NOUN
emaj-232	117	6	to	to	PART
emaj-232	117	7	be	be	AUX
emaj-232	117	8	intentional	intentional	ADJ
emaj-232	117	9	,	,	PUNCT
emaj-232	117	10	two	two	NUM
emaj-232	117	11	conditions	condition	NOUN
emaj-232	117	12	must	must	AUX
emaj-232	117	13	exist	exist	VERB
emaj-232	117	14	.	.	PUNCT
emaj-232	118	1	the	the	DET
emaj-232	118	2	person	person	NOUN
emaj-232	118	3	who	who	PRON
emaj-232	118	4	commits	commit	VERB
emaj-232	118	5	fraud	fraud	NOUN
emaj-232	118	6	should	should	AUX
emaj-232	118	7	be	be	AUX
emaj-232	118	8	aware	aware	ADJ
emaj-232	118	9	of	of	ADP
emaj-232	118	10	the	the	DET
emaj-232	118	11	mistake	mistake	NOUN
emaj-232	118	12	made	make	VERB
emaj-232	118	13	and	and	CCONJ
emaj-232	118	14	he	he	PRON
emaj-232	118	15	/	/	PUNCT
emaj-232	119	1	she	she	PRON
emaj-232	119	2	should	should	AUX
emaj-232	119	3	know	know	VERB
emaj-232	119	4	that	that	SCONJ
emaj-232	119	5	other	other	ADJ
emaj-232	119	6	parties	party	NOUN
emaj-232	119	7	believe	believe	VERB
emaj-232	119	8	in	in	ADP
emaj-232	119	9	financial	financial	ADJ
emaj-232	119	10	statements	statement	NOUN
emaj-232	119	11	and	and	CCONJ
emaj-232	119	12	will	will	AUX
emaj-232	119	13	report	report	VERB
emaj-232	119	14	these	these	DET
emaj-232	119	15	misleading	misleading	ADJ
emaj-232	119	16	statements	statement	NOUN
emaj-232	119	17	if	if	SCONJ
emaj-232	119	18	they	they	PRON
emaj-232	119	19	recognize	recognize	VERB
emaj-232	119	20	the	the	DET
emaj-232	119	21	situation	situation	NOUN
emaj-232	119	22	.	.	PUNCT
emaj-232	120	1	secondly	secondly	ADV
emaj-232	120	2	,	,	PUNCT
emaj-232	120	3	employees	employee	NOUN
emaj-232	120	4	or	or	CCONJ
emaj-232	120	5	managers	manager	NOUN
emaj-232	120	6	in	in	ADP
emaj-232	120	7	the	the	DET
emaj-232	120	8	business	business	NOUN
emaj-232	120	9	should	should	AUX
emaj-232	120	10	act	act	VERB
emaj-232	120	11	and	and	CCONJ
emaj-232	120	12	behave	behave	VERB
emaj-232	120	13	in	in	ADP
emaj-232	120	14	order	order	NOUN
emaj-232	120	15	to	to	PART
emaj-232	120	16	receive	receive	VERB
emaj-232	120	17	benefits	benefit	NOUN
emaj-232	120	18	.	.	PUNCT
emaj-232	121	1	the	the	DET
emaj-232	121	2	fact	fact	NOUN
emaj-232	121	3	that	that	SCONJ
emaj-232	121	4	people	people	NOUN
emaj-232	121	5	are	be	AUX
emaj-232	121	6	acting	act	VERB
emaj-232	121	7	on	on	ADP
emaj-232	121	8	basis	basis	NOUN
emaj-232	121	9	of	of	ADP
emaj-232	121	10	their	their	PRON
emaj-232	121	11	interests	interest	NOUN
emaj-232	121	12	is	be	AUX
emaj-232	121	13	already	already	ADV
emaj-232	121	14	a	a	DET
emaj-232	121	15	deliberate	deliberate	ADJ
emaj-232	121	16	initiative	initiative	NOUN
emaj-232	121	17	.	.	PUNCT
emaj-232	122	1	fraud	fraud	NOUN
emaj-232	122	2	for	for	ADP
emaj-232	122	3	personal	personal	ADJ
emaj-232	122	4	interests	interest	NOUN
emaj-232	122	5	damages	damage	VERB
emaj-232	122	6	the	the	DET
emaj-232	122	7	business	business	NOUN
emaj-232	122	8	for	for	ADP
emaj-232	122	9	sure	sure	ADJ
emaj-232	122	10	(	(	PUNCT
emaj-232	122	11	çubukçu	çubukçu	PROPN
emaj-232	122	12	,	,	PUNCT
emaj-232	122	13	2009	2009	NUM
emaj-232	122	14	)	)	PUNCT
emaj-232	122	15	.	.	PUNCT
emaj-232	123	1	some	some	DET
emaj-232	123	2	field	field	NOUN
emaj-232	123	3	surveys	survey	NOUN
emaj-232	123	4	were	be	AUX
emaj-232	123	5	conducted	conduct	VERB
emaj-232	123	6	to	to	PART
emaj-232	123	7	determine	determine	VERB
emaj-232	123	8	the	the	DET
emaj-232	123	9	proportional	proportional	ADJ
emaj-232	123	10	status	status	NOUN
emaj-232	123	11	of	of	ADP
emaj-232	123	12	these	these	DET
emaj-232	123	13	fraud	fraud	NOUN
emaj-232	123	14	types	type	NOUN
emaj-232	123	15	.	.	PUNCT
emaj-232	124	1	one	one	NUM
emaj-232	124	2	of	of	ADP
emaj-232	124	3	the	the	DET
emaj-232	124	4	most	most	ADV
emaj-232	124	5	important	important	ADJ
emaj-232	124	6	studies	study	NOUN
emaj-232	124	7	showing	show	VERB
emaj-232	124	8	ratios	ratio	NOUN
emaj-232	124	9	of	of	ADP
emaj-232	124	10	fraud	fraud	NOUN
emaj-232	124	11	types	type	NOUN
emaj-232	124	12	were	be	AUX
emaj-232	124	13	run	run	VERB
emaj-232	124	14	by	by	ADP
emaj-232	124	15	the	the	DET
emaj-232	124	16	american	american	PROPN
emaj-232	124	17	certified	certify	VERB
emaj-232	124	18	fraud	fraud	NOUN
emaj-232	124	19	examiners	examiner	NOUN
emaj-232	124	20	(	(	PUNCT
emaj-232	124	21	acfe	acfe	NOUN
emaj-232	124	22	)	)	PUNCT
emaj-232	124	23	.	.	PUNCT
emaj-232	125	1	according	accord	VERB
emaj-232	125	2	to	to	ADP
emaj-232	125	3	acfe	acfe	NOUN
emaj-232	125	4	's	's	PART
emaj-232	125	5	survey	survey	NOUN
emaj-232	125	6	of	of	ADP
emaj-232	125	7	businesses	business	NOUN
emaj-232	125	8	in	in	ADP
emaj-232	125	9	2006	2006	NUM
emaj-232	125	10	and	and	CCONJ
emaj-232	125	11	2008	2008	NUM
emaj-232	125	12	,	,	PUNCT
emaj-232	125	13	they	they	PRON
emaj-232	125	14	had	have	AUX
emaj-232	125	15	distinguished	distinguish	VERB
emaj-232	125	16	fraud	fraud	NOUN
emaj-232	125	17	types	type	NOUN
emaj-232	125	18	as	as	ADP
emaj-232	125	19	abuse	abuse	NOUN
emaj-232	125	20	of	of	ADP
emaj-232	125	21	assets	asset	NOUN
emaj-232	125	22	,	,	PUNCT
emaj-232	125	23	corruption	corruption	NOUN
emaj-232	125	24	and	and	CCONJ
emaj-232	125	25	fraudulent	fraudulent	ADJ
emaj-232	125	26	financial	financial	ADJ
emaj-232	125	27	reports	report	NOUN
emaj-232	125	28	.	.	PUNCT
emaj-232	126	1	according	accord	VERB
emaj-232	126	2	to	to	ADP
emaj-232	126	3	the	the	DET
emaj-232	126	4	results	result	NOUN
emaj-232	126	5	of	of	ADP
emaj-232	126	6	research	research	NOUN
emaj-232	126	7	,	,	PUNCT
emaj-232	126	8	it	it	PRON
emaj-232	126	9	is	be	AUX
emaj-232	126	10	seen	see	VERB
emaj-232	126	11	that	that	SCONJ
emaj-232	126	12	the	the	DET
emaj-232	126	13	ratio	ratio	NOUN
emaj-232	126	14	of	of	ADP
emaj-232	126	15	the	the	DET
emaj-232	126	16	frauds	fraud	NOUN
emaj-232	126	17	in	in	ADP
emaj-232	126	18	the	the	DET
emaj-232	126	19	financial	financial	ADJ
emaj-232	126	20	statements	statement	NOUN
emaj-232	126	21	of	of	ADP
emaj-232	126	22	enterprises	enterprise	NOUN
emaj-232	126	23	is	be	AUX
emaj-232	126	24	the	the	DET
emaj-232	126	25	lowest	low	ADJ
emaj-232	126	26	one	one	NOUN
emaj-232	126	27	.	.	PUNCT
emaj-232	127	1	in	in	ADP
emaj-232	127	2	acfe	acfe	NOUN
emaj-232	127	3	's	's	PART
emaj-232	127	4	research	research	NOUN
emaj-232	127	5	in	in	ADP
emaj-232	127	6	2008	2008	NUM
emaj-232	127	7	,	,	PUNCT
emaj-232	127	8	the	the	DET
emaj-232	127	9	frequency	frequency	NOUN
emaj-232	127	10	of	of	ADP
emaj-232	127	11	abuse	abuse	NOUN
emaj-232	127	12	of	of	ADP
emaj-232	127	13	assets	asset	NOUN
emaj-232	127	14	was	be	AUX
emaj-232	127	15	88,7	88,7	NUM
emaj-232	127	16	%	%	NOUN
emaj-232	127	17	.	.	PUNCT
emaj-232	128	1	the	the	DET
emaj-232	128	2	cost	cost	NOUN
emaj-232	128	3	of	of	ADP
emaj-232	128	4	this	this	DET
emaj-232	128	5	ratio	ratio	NOUN
emaj-232	128	6	was	be	AUX
emaj-232	128	7	about	about	ADV
emaj-232	128	8	150.000	150.000	NUM
emaj-232	128	9	united	united	ADJ
emaj-232	128	10	states	states	PROPN
emaj-232	128	11	(	(	PUNCT
emaj-232	128	12	u.s	u.s	PROPN
emaj-232	128	13	.	.	PROPN
emaj-232	128	14	)	)	PUNCT
emaj-232	128	15	dollars	dollar	NOUN
emaj-232	128	16	(	(	PUNCT
emaj-232	128	17	acfe	acfe	NOUN
emaj-232	128	18	,	,	PUNCT
emaj-232	128	19	2008	2008	NUM
emaj-232	128	20	)	)	PUNCT
emaj-232	128	21	.	.	PUNCT
emaj-232	129	1	according	accord	VERB
emaj-232	129	2	to	to	ADP
emaj-232	129	3	the	the	DET
emaj-232	129	4	survey	survey	NOUN
emaj-232	129	5	conducted	conduct	VERB
emaj-232	129	6	in	in	ADP
emaj-232	129	7	2010	2010	NUM
emaj-232	129	8	,	,	PUNCT
emaj-232	129	9	abuse	abuse	NOUN
emaj-232	129	10	of	of	ADP
emaj-232	129	11	assets	asset	NOUN
emaj-232	129	12	had	have	VERB
emaj-232	129	13	86,3	86,3	NUM
emaj-232	129	14	%	%	NOUN
emaj-232	129	15	,	,	PUNCT
emaj-232	129	16	unfair	unfair	ADJ
emaj-232	129	17	profit	profit	NOUN
emaj-232	129	18	had	have	VERB
emaj-232	129	19	32,8	32,8	ADJ
emaj-232	129	20	%	%	NOUN
emaj-232	129	21	and	and	CCONJ
emaj-232	129	22	fraudulent	fraudulent	ADJ
emaj-232	129	23	financial	financial	ADJ
emaj-232	129	24	statements	statement	NOUN
emaj-232	129	25	had	have	VERB
emaj-232	129	26	4,8	4,8	NUM
emaj-232	129	27	%	%	NOUN
emaj-232	129	28	ratio	ratio	NOUN
emaj-232	129	29	.	.	PUNCT
emaj-232	130	1	the	the	DET
emaj-232	130	2	average	average	ADJ
emaj-232	130	3	cost	cost	NOUN
emaj-232	130	4	of	of	ADP
emaj-232	130	5	these	these	DET
emaj-232	130	6	ratios	ratio	NOUN
emaj-232	130	7	were	be	AUX
emaj-232	130	8	4,1	4,1	NUM
emaj-232	130	9	million	million	NUM
emaj-232	130	10	u.s	u.s	PROPN
emaj-232	130	11	.	.	PROPN
emaj-232	130	12	dollars	dollar	NOUN
emaj-232	130	13	in	in	ADP
emaj-232	130	14	misappropriation	misappropriation	NOUN
emaj-232	130	15	of	of	ADP
emaj-232	130	16	assets	asset	NOUN
emaj-232	130	17	,	,	PUNCT
emaj-232	130	18	250,000	250,000	NUM
emaj-232	130	19	u.s	u.s	PROPN
emaj-232	130	20	.	.	PROPN
emaj-232	130	21	dollars	dollar	NOUN
emaj-232	130	22	in	in	ADP
emaj-232	130	23	unfair	unfair	ADJ
emaj-232	130	24	earnings	earning	NOUN
emaj-232	130	25	and	and	CCONJ
emaj-232	130	26	135,000	135,000	NUM
emaj-232	130	27	u.s	u.s	PROPN
emaj-232	130	28	.	.	PROPN
emaj-232	130	29	dollars	dollar	NOUN
emaj-232	130	30	in	in	ADP
emaj-232	130	31	fraudulent	fraudulent	ADJ
emaj-232	130	32	financial	financial	ADJ
emaj-232	130	33	statements	statement	NOUN
emaj-232	130	34	(	(	PUNCT
emaj-232	130	35	acfe	acfe	NOUN
emaj-232	130	36	,	,	PUNCT
emaj-232	130	37	2010	2010	NUM
emaj-232	130	38	)	)	PUNCT
emaj-232	130	39	.	.	PUNCT
emaj-232	131	1	according	accord	VERB
emaj-232	131	2	to	to	ADP
emaj-232	131	3	the	the	DET
emaj-232	131	4	survey	survey	NOUN
emaj-232	131	5	conducted	conduct	VERB
emaj-232	131	6	by	by	ADP
emaj-232	131	7	pricewaterhousecoopers	pricewaterhousecooper	NOUN
emaj-232	131	8	(	(	PUNCT
emaj-232	131	9	pwc	pwc	PROPN
emaj-232	131	10	)	)	PUNCT
emaj-232	131	11	in	in	ADP
emaj-232	131	12	2007	2007	NUM
emaj-232	131	13	at	at	ADP
emaj-232	131	14	turkey	turkey	PROPN
emaj-232	131	15	,	,	PUNCT
emaj-232	131	16	intellectual	intellectual	ADJ
emaj-232	131	17	property	property	NOUN
emaj-232	131	18	theft	theft	NOUN
emaj-232	131	19	cases	case	NOUN
emaj-232	131	20	were	be	AUX
emaj-232	131	21	observed	observe	VERB
emaj-232	131	22	with	with	ADP
emaj-232	131	23	a	a	DET
emaj-232	131	24	ratio	ratio	NOUN
emaj-232	131	25	of	of	ADP
emaj-232	131	26	14	14	NUM
emaj-232	131	27	%	%	NOUN
emaj-232	131	28	and	and	CCONJ
emaj-232	131	29	accounting	accounting	NOUN
emaj-232	131	30	fraud	fraud	NOUN
emaj-232	131	31	and	and	CCONJ
emaj-232	131	32	unfair	unfair	ADJ
emaj-232	131	33	acquisitionbribery	acquisitionbribery	ADJ
emaj-232	131	34	cases	case	NOUN
emaj-232	131	35	were	be	AUX
emaj-232	131	36	observed	observe	VERB
emaj-232	131	37	with	with	ADP
emaj-232	131	38	a	a	DET
emaj-232	131	39	ratio	ratio	NOUN
emaj-232	131	40	of	of	ADP
emaj-232	131	41	8	8	NUM
emaj-232	131	42	%	%	NOUN
emaj-232	131	43	.	.	PUNCT
emaj-232	132	1	the	the	DET
emaj-232	132	2	abuse	abuse	NOUN
emaj-232	132	3	of	of	ADP
emaj-232	132	4	assets	asset	NOUN
emaj-232	132	5	were	be	AUX
emaj-232	132	6	observed	observe	VERB
emaj-232	132	7	with	with	ADP
emaj-232	132	8	a	a	DET
emaj-232	132	9	ratio	ratio	NOUN
emaj-232	132	10	of	of	ADP
emaj-232	132	11	19	19	NUM
emaj-232	132	12	%	%	NOUN
emaj-232	132	13	.	.	PUNCT
emaj-232	133	1	when	when	SCONJ
emaj-232	133	2	we	we	PRON
emaj-232	133	3	have	have	VERB
emaj-232	133	4	a	a	DET
emaj-232	133	5	look	look	NOUN
emaj-232	133	6	at	at	ADP
emaj-232	133	7	the	the	DET
emaj-232	133	8	studies	study	NOUN
emaj-232	133	9	on	on	ADP
emaj-232	133	10	the	the	DET
emaj-232	133	11	tools	tool	NOUN
emaj-232	133	12	used	use	VERB
emaj-232	133	13	by	by	ADP
emaj-232	133	14	businesses	business	NOUN
emaj-232	133	15	in	in	ADP
emaj-232	133	16	the	the	DET
emaj-232	133	17	absence	absence	NOUN
emaj-232	133	18	of	of	ADP
emaj-232	133	19	salaries	salary	NOUN
emaj-232	133	20	,	,	PUNCT
emaj-232	133	21	it	it	PRON
emaj-232	133	22	is	be	AUX
emaj-232	133	23	seen	see	VERB
emaj-232	133	24	that	that	SCONJ
emaj-232	133	25	findings	finding	NOUN
emaj-232	133	26	in	in	ADP
emaj-232	133	27	the	the	DET
emaj-232	133	28	literature	literature	NOUN
emaj-232	133	29	are	be	AUX
emaj-232	133	30	parallel	parallel	ADJ
emaj-232	133	31	(	(	PUNCT
emaj-232	133	32	pwc	pwc	NOUN
emaj-232	133	33	,	,	PUNCT
emaj-232	133	34	2007	2007	NUM
emaj-232	133	35	)	)	PUNCT
emaj-232	133	36	.	.	PUNCT
emaj-232	134	1	in	in	ADP
emaj-232	134	2	a	a	DET
emaj-232	134	3	research	research	NOUN
emaj-232	134	4	conducted	conduct	VERB
emaj-232	134	5	in	in	ADP
emaj-232	134	6	2013	2013	NUM
emaj-232	134	7	,	,	PUNCT
emaj-232	134	8	it	it	PRON
emaj-232	134	9	was	be	AUX
emaj-232	134	10	mentioned	mention	VERB
emaj-232	134	11	that	that	SCONJ
emaj-232	134	12	auditors	auditor	NOUN
emaj-232	134	13	who	who	PRON
emaj-232	134	14	are	be	AUX
emaj-232	134	15	affiliated	affiliate	VERB
emaj-232	134	16	to	to	ADP
emaj-232	134	17	the	the	DET
emaj-232	134	18	capital	capital	NOUN
emaj-232	134	19	markets	market	NOUN
emaj-232	134	20	board	board	NOUN
emaj-232	134	21	(	(	PUNCT
emaj-232	134	22	cmb	cmb	PROPN
emaj-232	134	23	)	)	PUNCT
emaj-232	134	24	are	be	AUX
emaj-232	134	25	more	more	ADV
emaj-232	134	26	likely	likely	ADJ
emaj-232	134	27	to	to	PART
emaj-232	134	28	assist	assist	VERB
emaj-232	134	29	internal	internal	ADJ
emaj-232	134	30	auditors	auditor	NOUN
emaj-232	134	31	,	,	PUNCT
emaj-232	134	32	conduct	conduct	VERB
emaj-232	134	33	audits	audits	NOUN
emaj-232	134	34	,	,	PUNCT
emaj-232	134	35	obtain	obtain	VERB
emaj-232	134	36	information	information	NOUN
emaj-232	134	37	about	about	ADP
emaj-232	134	38	management	management	NOUN
emaj-232	134	39	and	and	CCONJ
emaj-232	134	40	share	share	VERB
emaj-232	134	41	possible	possible	ADJ
emaj-232	134	42	fraud	fraud	NOUN
emaj-232	134	43	information	information	NOUN
emaj-232	134	44	for	for	ADP
emaj-232	134	45	effective	effective	ADJ
emaj-232	134	46	independent	independent	ADJ
emaj-232	134	47	(	(	PUNCT
emaj-232	134	48	external	external	ADJ
emaj-232	134	49	)	)	PUNCT
emaj-232	134	50	auditing	auditing	NOUN
emaj-232	134	51	.	.	PUNCT
emaj-232	135	1	moreover	moreover	ADV
emaj-232	135	2	,	,	PUNCT
emaj-232	135	3	according	accord	VERB
emaj-232	135	4	to	to	ADP
emaj-232	135	5	research	research	NOUN
emaj-232	135	6	results	result	NOUN
emaj-232	135	7	,	,	PUNCT
emaj-232	135	8	risk	risk	NOUN
emaj-232	135	9	assessment	assessment	NOUN
emaj-232	135	10	is	be	AUX
emaj-232	135	11	very	very	ADV
emaj-232	135	12	important	important	ADJ
emaj-232	135	13	.	.	PUNCT
emaj-232	136	1	independent	independent	ADJ
emaj-232	136	2	(	(	PUNCT
emaj-232	136	3	external	external	ADJ
emaj-232	136	4	)	)	PUNCT
emaj-232	136	5	auditing	auditing	NOUN
emaj-232	136	6	has	have	AUX
emaj-232	136	7	created	create	VERB
emaj-232	136	8	a	a	DET
emaj-232	136	9	great	great	ADJ
emaj-232	136	10	deal	deal	NOUN
emaj-232	136	11	of	of	ADP
emaj-232	136	12	confidence	confidence	NOUN
emaj-232	136	13	in	in	ADP
emaj-232	136	14	the	the	DET
emaj-232	136	15	prevention	prevention	NOUN
emaj-232	136	16	of	of	ADP
emaj-232	136	17	fraud	fraud	NOUN
emaj-232	136	18	,	,	PUNCT
emaj-232	136	19	errors	error	NOUN
emaj-232	136	20	and	and	CCONJ
emaj-232	136	21	deceptions	deception	NOUN
emaj-232	136	22	in	in	ADP
emaj-232	136	23	business	business	NOUN
emaj-232	136	24	.	.	PUNCT
emaj-232	137	1	also	also	ADV
emaj-232	137	2	,	,	PUNCT
emaj-232	137	3	revision	revision	NOUN
emaj-232	137	4	of	of	ADP
emaj-232	137	5	existing	exist	VERB
emaj-232	137	6	legal	legal	ADJ
emaj-232	137	7	regimes	regime	NOUN
emaj-232	137	8	in	in	ADP
emaj-232	137	9	turkey	turkey	NOUN
emaj-232	137	10	reached	reach	VERB
emaj-232	137	11	to	to	ADP
emaj-232	137	12	a	a	DET
emaj-232	137	13	conclusion	conclusion	NOUN
emaj-232	137	14	that	that	SCONJ
emaj-232	137	15	,	,	PUNCT
emaj-232	137	16	existing	exist	VERB
emaj-232	137	17	laws	law	NOUN
emaj-232	137	18	and	and	CCONJ
emaj-232	137	19	regulations	regulation	NOUN
emaj-232	137	20	had	have	AUX
emaj-232	137	21	to	to	PART
emaj-232	137	22	be	be	AUX
emaj-232	137	23	reconsidered	reconsider	VERB
emaj-232	137	24	(	(	PUNCT
emaj-232	137	25	kiracı	kiracı	NOUN
emaj-232	137	26	,	,	PUNCT
emaj-232	137	27	2013	2013	NUM
emaj-232	137	28	)	)	PUNCT
emaj-232	137	29	.	.	PUNCT
emaj-232	138	1	there	there	PRON
emaj-232	138	2	are	be	VERB
emaj-232	138	3	several	several	ADJ
emaj-232	138	4	studies	study	NOUN
emaj-232	138	5	published	publish	VERB
emaj-232	138	6	related	relate	VERB
emaj-232	138	7	to	to	ADP
emaj-232	138	8	the	the	DET
emaj-232	138	9	fraud	fraud	NOUN
emaj-232	138	10	and	and	CCONJ
emaj-232	138	11	accounting	accounting	NOUN
emaj-232	138	12	errors	error	NOUN
emaj-232	138	13	in	in	ADP
emaj-232	138	14	turkey	turkey	NOUN
emaj-232	138	15	.	.	PUNCT
emaj-232	139	1	one	one	NUM
emaj-232	139	2	of	of	ADP
emaj-232	139	3	these	these	DET
emaj-232	139	4	studies	study	NOUN
emaj-232	139	5	dated	date	VERB
emaj-232	139	6	2011	2011	NUM
emaj-232	139	7	distributed	distribute	VERB
emaj-232	139	8	questionnaires	questionnaire	NOUN
emaj-232	139	9	to	to	ADP
emaj-232	139	10	independent	independent	ADJ
emaj-232	139	11	(	(	PUNCT
emaj-232	139	12	external	external	ADJ
emaj-232	139	13	)	)	PUNCT
emaj-232	139	14	and	and	CCONJ
emaj-232	139	15	internal	internal	ADJ
emaj-232	139	16	auditors	auditor	NOUN
emaj-232	139	17	to	to	PART
emaj-232	139	18	determine	determine	VERB
emaj-232	139	19	the	the	DET
emaj-232	139	20	most	most	ADV
emaj-232	139	21	frequently	frequently	ADV
emaj-232	139	22	detected	detect	VERB
emaj-232	139	23	types	type	NOUN
emaj-232	139	24	of	of	ADP
emaj-232	139	25	fraud	fraud	NOUN
emaj-232	139	26	.	.	PUNCT
emaj-232	140	1	the	the	DET
emaj-232	140	2	research	research	NOUN
emaj-232	140	3	also	also	ADV
emaj-232	140	4	tried	try	VERB
emaj-232	140	5	to	to	PART
emaj-232	140	6	determine	determine	VERB
emaj-232	140	7	the	the	DET
emaj-232	140	8	opinions	opinion	NOUN
emaj-232	140	9	of	of	ADP
emaj-232	140	10	independent	independent	ADJ
emaj-232	140	11	(	(	PUNCT
emaj-232	140	12	external	external	ADJ
emaj-232	140	13	)	)	PUNCT
emaj-232	140	14	and	and	CCONJ
emaj-232	140	15	internal	internal	ADJ
emaj-232	140	16	auditors	auditor	NOUN
emaj-232	140	17	on	on	ADP
emaj-232	140	18	effectiveness	effectiveness	NOUN
emaj-232	140	19	of	of	ADP
emaj-232	140	20	factors	factor	NOUN
emaj-232	140	21	that	that	PRON
emaj-232	140	22	prevented	prevent	VERB
emaj-232	140	23	frauds	fraud	NOUN
emaj-232	140	24	.	.	PUNCT
emaj-232	141	1	these	these	PRON
emaj-232	141	2	are	be	AUX
emaj-232	141	3	the	the	DET
emaj-232	141	4	effectiveness	effectiveness	NOUN
emaj-232	141	5	of	of	ADP
emaj-232	141	6	the	the	DET
emaj-232	141	7	audit	audit	NOUN
emaj-232	141	8	committee	committee	NOUN
emaj-232	141	9	,	,	PUNCT
emaj-232	141	10	pariticpation	pariticpation	NOUN
emaj-232	141	11	of	of	ADP
emaj-232	141	12	a	a	DET
emaj-232	141	13	certified	certify	VERB
emaj-232	141	14	fraud	fraud	NOUN
emaj-232	141	15	supervisor	supervisor	NOUN
emaj-232	141	16	joining	join	VERB
emaj-232	141	17	the	the	DET
emaj-232	141	18	internal	internal	ADJ
emaj-232	141	19	or	or	CCONJ
emaj-232	141	20	independent	independent	ADJ
emaj-232	141	21	(	(	PUNCT
emaj-232	141	22	external	external	ADJ
emaj-232	141	23	)	)	PUNCT
emaj-232	141	24	audit	audit	NOUN
emaj-232	141	25	team	team	NOUN
emaj-232	141	26	,	,	PUNCT
emaj-232	141	27	impementation	impementation	NOUN
emaj-232	141	28	of	of	ADP
emaj-232	141	29	ethical	ethical	ADJ
emaj-232	141	30	rules	rule	NOUN
emaj-232	141	31	and	and	CCONJ
emaj-232	141	32	existence	existence	NOUN
emaj-232	141	33	of	of	ADP
emaj-232	141	34	a	a	DET
emaj-232	141	35	positive	positive	ADJ
emaj-232	141	36	working	working	NOUN
emaj-232	141	37	environment	environment	NOUN
emaj-232	141	38	(	(	PUNCT
emaj-232	141	39	şengür	şengür	NOUN
emaj-232	141	40	,	,	PUNCT
emaj-232	141	41	2011	2011	NUM
emaj-232	141	42	)	)	PUNCT
emaj-232	141	43	.	.	PUNCT
emaj-232	142	1	another	another	DET
emaj-232	142	2	study	study	NOUN
emaj-232	142	3	conducted	conduct	VERB
emaj-232	142	4	in	in	ADP
emaj-232	142	5	2007	2007	NUM
emaj-232	142	6	discussed	discuss	VERB
emaj-232	142	7	the	the	DET
emaj-232	142	8	history	history	NOUN
emaj-232	142	9	of	of	ADP
emaj-232	142	10	fraud	fraud	NOUN
emaj-232	142	11	.	.	PUNCT
emaj-232	143	1	the	the	DET
emaj-232	143	2	recent	recent	ADJ
emaj-232	143	3	events	event	NOUN
emaj-232	143	4	and	and	CCONJ
emaj-232	143	5	scandals	scandal	NOUN
emaj-232	143	6	have	have	AUX
emaj-232	143	7	led	lead	VERB
emaj-232	143	8	to	to	ADP
emaj-232	143	9	discussions	discussion	NOUN
emaj-232	143	10	related	relate	VERB
emaj-232	143	11	to	to	ADP
emaj-232	143	12	the	the	DET
emaj-232	143	13	auditing	auditing	NOUN
emaj-232	143	14	and	and	CCONJ
emaj-232	143	15	accounting	accounting	NOUN
emaj-232	143	16	fields	field	NOUN
emaj-232	143	17	based	base	VERB
emaj-232	143	18	on	on	ADP
emaj-232	143	19	this	this	DET
emaj-232	143	20	research	research	NOUN
emaj-232	143	21	.	.	PUNCT
emaj-232	144	1	while	while	SCONJ
emaj-232	144	2	accounting	accounting	NOUN
emaj-232	144	3	professionals	professional	NOUN
emaj-232	144	4	develop	develop	VERB
emaj-232	144	5	their	their	PRON
emaj-232	144	6	own	own	ADJ
emaj-232	144	7	methods	method	NOUN
emaj-232	144	8	,	,	PUNCT
emaj-232	144	9	a	a	DET
emaj-232	144	10	number	number	NOUN
emaj-232	144	11	of	of	ADP
emaj-232	144	12	techniques	technique	NOUN
emaj-232	144	13	and	and	CCONJ
emaj-232	144	14	methods	method	NOUN
emaj-232	144	15	have	have	AUX
emaj-232	144	16	been	be	AUX
emaj-232	144	17	developed	develop	VERB
emaj-232	144	18	to	to	PART
emaj-232	144	19	prevent	prevent	VERB
emaj-232	144	20	and	and	CCONJ
emaj-232	144	21	reveal	reveal	VERB
emaj-232	144	22	deceptions	deception	NOUN
emaj-232	144	23	made	make	VERB
emaj-232	144	24	on	on	ADP
emaj-232	144	25	other	other	ADJ
emaj-232	144	26	side	side	NOUN
emaj-232	144	27	.	.	PUNCT
emaj-232	145	1	in	in	ADP
emaj-232	145	2	order	order	NOUN
emaj-232	145	3	to	to	PART
emaj-232	145	4	apply	apply	VERB
emaj-232	145	5	these	these	DET
emaj-232	145	6	techniques	technique	NOUN
emaj-232	145	7	and	and	CCONJ
emaj-232	145	8	methods	method	NOUN
emaj-232	145	9	well	well	ADV
emaj-232	145	10	,	,	PUNCT
emaj-232	145	11	it	it	PRON
emaj-232	145	12	has	have	AUX
emaj-232	145	13	been	be	AUX
emaj-232	145	14	volume	volume	NOUN
emaj-232	145	15	11	11	NUM
emaj-232	145	16	no	no	PRON
emaj-232	145	17	1	1	NUM
emaj-232	145	18	(	(	PUNCT
emaj-232	145	19	2021	2021	NUM
emaj-232	145	20	)	)	PUNCT
emaj-232	145	21	|	|	ADV
emaj-232	145	22	issn	issn	VERB
emaj-232	145	23	2158	2158	NUM
emaj-232	145	24	-	-	SYM
emaj-232	145	25	8708	8708	NUM
emaj-232	145	26	(	(	PUNCT
emaj-232	145	27	online	online	NOUN
emaj-232	145	28	)	)	PUNCT
emaj-232	145	29	|	|	ADV
emaj-232	145	30	doi	doi	X
emaj-232	145	31	10.5195	10.5195	NUM
emaj-232	145	32	/	/	SYM
emaj-232	145	33	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	145	34	|	|	NOUN
emaj-232	145	35	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-232	145	36	cevdet	cevdet	PROPN
emaj-232	145	37	kızıl	kızıl	PROPN
emaj-232	145	38	,	,	PUNCT
emaj-232	145	39	erol	erol	NOUN
emaj-232	145	40	muzır	muzır	NOUN
emaj-232	145	41	,	,	PUNCT
emaj-232	145	42	vildan	vildan	PROPN
emaj-232	145	43	yılmaz	yılmaz	PROPN
emaj-232	145	44	emerging	emerge	VERB
emaj-232	145	45	markets	market	NOUN
emaj-232	145	46	journal	journal	NOUN
emaj-232	145	47	|	|	ADV
emaj-232	145	48	p	p	NOUN
emaj-232	145	49	a	a	DET
emaj-232	145	50	g	g	NOUN
emaj-232	145	51	e	e	NOUN
emaj-232	145	52	9	9	NUM
emaj-232	145	53	9	9	NUM
emaj-232	145	54	pointed	point	VERB
emaj-232	145	55	out	out	ADP
emaj-232	145	56	that	that	SCONJ
emaj-232	145	57	,	,	PUNCT
emaj-232	145	58	the	the	DET
emaj-232	145	59	most	most	ADV
emaj-232	145	60	frequently	frequently	ADV
emaj-232	145	61	encountered	encounter	VERB
emaj-232	145	62	manipulation	manipulation	NOUN
emaj-232	145	63	paths	path	NOUN
emaj-232	145	64	should	should	AUX
emaj-232	145	65	be	be	AUX
emaj-232	145	66	investigated	investigate	VERB
emaj-232	145	67	and	and	CCONJ
emaj-232	145	68	grasped	grasp	VERB
emaj-232	145	69	.	.	PUNCT
emaj-232	146	1	in	in	ADP
emaj-232	146	2	this	this	DET
emaj-232	146	3	study	study	NOUN
emaj-232	146	4	,	,	PUNCT
emaj-232	146	5	causes	cause	NOUN
emaj-232	146	6	and	and	CCONJ
emaj-232	146	7	methods	method	NOUN
emaj-232	146	8	applied	apply	VERB
emaj-232	146	9	to	to	ADP
emaj-232	146	10	frauds	fraud	NOUN
emaj-232	146	11	were	be	AUX
emaj-232	146	12	examined	examine	VERB
emaj-232	146	13	by	by	ADP
emaj-232	146	14	analyzing	analyze	VERB
emaj-232	146	15	the	the	DET
emaj-232	146	16	scandals	scandal	NOUN
emaj-232	146	17	that	that	PRON
emaj-232	146	18	took	take	VERB
emaj-232	146	19	place	place	NOUN
emaj-232	146	20	in	in	ADP
emaj-232	146	21	turkey	turkey	NOUN
emaj-232	146	22	.	.	PUNCT
emaj-232	147	1	it	it	PRON
emaj-232	147	2	was	be	AUX
emaj-232	147	3	also	also	ADV
emaj-232	147	4	mentioned	mention	VERB
emaj-232	147	5	how	how	SCONJ
emaj-232	147	6	important	important	ADJ
emaj-232	147	7	accounting	accounting	NOUN
emaj-232	147	8	is	be	AUX
emaj-232	147	9	in	in	ADP
emaj-232	147	10	today	today	NOUN
emaj-232	147	11	’s	’s	PART
emaj-232	147	12	business	business	NOUN
emaj-232	147	13	world	world	NOUN
emaj-232	147	14	.	.	PUNCT
emaj-232	148	1	definition	definition	NOUN
emaj-232	148	2	,	,	PUNCT
emaj-232	148	3	reasons	reason	NOUN
emaj-232	148	4	,	,	PUNCT
emaj-232	148	5	methods	method	NOUN
emaj-232	148	6	and	and	CCONJ
emaj-232	148	7	techniques	technique	NOUN
emaj-232	148	8	of	of	ADP
emaj-232	148	9	the	the	DET
emaj-232	148	10	accounting	accounting	NOUN
emaj-232	148	11	scams	scam	NOUN
emaj-232	148	12	were	be	AUX
emaj-232	148	13	explained	explain	VERB
emaj-232	148	14	in	in	ADP
emaj-232	148	15	detail	detail	NOUN
emaj-232	148	16	together	together	ADV
emaj-232	148	17	with	with	ADP
emaj-232	148	18	the	the	DET
emaj-232	148	19	accounting	accounting	NOUN
emaj-232	148	20	scandals	scandal	NOUN
emaj-232	148	21	that	that	PRON
emaj-232	148	22	took	take	VERB
emaj-232	148	23	place	place	NOUN
emaj-232	148	24	in	in	ADP
emaj-232	148	25	the	the	DET
emaj-232	148	26	world	world	NOUN
emaj-232	148	27	.	.	PUNCT
emaj-232	149	1	this	this	DET
emaj-232	149	2	research	research	NOUN
emaj-232	149	3	mostly	mostly	ADV
emaj-232	149	4	focused	focus	VERB
emaj-232	149	5	on	on	ADP
emaj-232	149	6	illegal	illegal	ADJ
emaj-232	149	7	concepts	concept	NOUN
emaj-232	149	8	such	such	ADJ
emaj-232	149	9	as	as	ADP
emaj-232	149	10	accounting	accounting	NOUN
emaj-232	149	11	scams	scam	NOUN
emaj-232	149	12	,	,	PUNCT
emaj-232	149	13	use	use	NOUN
emaj-232	149	14	of	of	ADP
emaj-232	149	15	false	false	ADJ
emaj-232	149	16	documents	document	NOUN
emaj-232	149	17	,	,	PUNCT
emaj-232	149	18	corruption	corruption	NOUN
emaj-232	149	19	and	and	CCONJ
emaj-232	149	20	tax	tax	NOUN
emaj-232	149	21	evasion	evasion	NOUN
emaj-232	149	22	.	.	PUNCT
emaj-232	150	1	as	as	ADP
emaj-232	150	2	a	a	DET
emaj-232	150	3	result	result	NOUN
emaj-232	150	4	,	,	PUNCT
emaj-232	150	5	it	it	PRON
emaj-232	150	6	was	be	AUX
emaj-232	150	7	determined	determine	VERB
emaj-232	150	8	in	in	ADP
emaj-232	150	9	the	the	DET
emaj-232	150	10	study	study	NOUN
emaj-232	150	11	that	that	SCONJ
emaj-232	150	12	between	between	ADP
emaj-232	150	13	1990	1990	NUM
emaj-232	150	14	and	and	CCONJ
emaj-232	150	15	2007	2007	NUM
emaj-232	150	16	,	,	PUNCT
emaj-232	150	17	the	the	DET
emaj-232	150	18	main	main	ADJ
emaj-232	150	19	aim	aim	NOUN
emaj-232	150	20	of	of	ADP
emaj-232	150	21	accounting	accounting	NOUN
emaj-232	150	22	frauds	fraud	NOUN
emaj-232	150	23	in	in	ADP
emaj-232	150	24	turkey	turkey	NOUN
emaj-232	150	25	was	be	AUX
emaj-232	150	26	to	to	PART
emaj-232	150	27	hide	hide	VERB
emaj-232	150	28	actual	actual	ADJ
emaj-232	150	29	occuring	occur	VERB
emaj-232	150	30	taxes	taxis	NOUN
emaj-232	150	31	and	and	CCONJ
emaj-232	150	32	generating	generate	VERB
emaj-232	150	33	income	income	NOUN
emaj-232	150	34	in	in	ADP
emaj-232	150	35	terms	term	NOUN
emaj-232	150	36	of	of	ADP
emaj-232	150	37	corruption	corruption	NOUN
emaj-232	150	38	(	(	PUNCT
emaj-232	150	39	bayraktar	bayraktar	NOUN
emaj-232	150	40	,	,	PUNCT
emaj-232	150	41	2007	2007	NUM
emaj-232	150	42	)	)	PUNCT
emaj-232	150	43	.	.	PUNCT
emaj-232	151	1	based	base	VERB
emaj-232	151	2	on	on	ADP
emaj-232	151	3	another	another	DET
emaj-232	151	4	research	research	NOUN
emaj-232	151	5	conducted	conduct	VERB
emaj-232	151	6	in	in	ADP
emaj-232	151	7	2010	2010	NUM
emaj-232	151	8	,	,	PUNCT
emaj-232	151	9	three	three	NUM
emaj-232	151	10	general	general	ADJ
emaj-232	151	11	factors	factor	NOUN
emaj-232	151	12	listed	list	VERB
emaj-232	151	13	as	as	ADP
emaj-232	151	14	internal	internal	ADJ
emaj-232	151	15	auditing	auditing	NOUN
emaj-232	151	16	,	,	PUNCT
emaj-232	151	17	internal	internal	ADJ
emaj-232	151	18	controls	control	NOUN
emaj-232	151	19	and	and	CCONJ
emaj-232	151	20	independent	independent	ADJ
emaj-232	151	21	(	(	PUNCT
emaj-232	151	22	external	external	ADJ
emaj-232	151	23	)	)	PUNCT
emaj-232	151	24	auditing	auditing	NOUN
emaj-232	151	25	were	be	AUX
emaj-232	151	26	indicated	indicate	VERB
emaj-232	151	27	to	to	PART
emaj-232	151	28	be	be	AUX
emaj-232	151	29	critical	critical	ADJ
emaj-232	151	30	for	for	ADP
emaj-232	151	31	eliminating	eliminate	VERB
emaj-232	151	32	accounting	accounting	NOUN
emaj-232	151	33	related	relate	VERB
emaj-232	151	34	fraud	fraud	NOUN
emaj-232	151	35	and	and	CCONJ
emaj-232	151	36	errors	error	NOUN
emaj-232	151	37	.	.	PUNCT
emaj-232	152	1	also	also	ADV
emaj-232	152	2	,	,	PUNCT
emaj-232	152	3	the	the	DET
emaj-232	152	4	abuse	abuse	NOUN
emaj-232	152	5	of	of	ADP
emaj-232	152	6	assets	asset	NOUN
emaj-232	152	7	and	and	CCONJ
emaj-232	152	8	fraudulent	fraudulent	ADJ
emaj-232	152	9	financial	financial	ADJ
emaj-232	152	10	statements	statement	NOUN
emaj-232	152	11	cause	cause	VERB
emaj-232	152	12	unfair	unfair	ADJ
emaj-232	152	13	business	business	NOUN
emaj-232	152	14	mergers	merger	NOUN
emaj-232	152	15	and	and	CCONJ
emaj-232	152	16	acquisitions	acquisition	NOUN
emaj-232	152	17	.	.	PUNCT
emaj-232	153	1	thus	thus	ADV
emaj-232	153	2	,	,	PUNCT
emaj-232	153	3	auditing	auditing	NOUN
emaj-232	153	4	and	and	CCONJ
emaj-232	153	5	internal	internal	ADJ
emaj-232	153	6	control	control	NOUN
emaj-232	153	7	systems	system	NOUN
emaj-232	153	8	are	be	AUX
emaj-232	153	9	significant	significant	ADJ
emaj-232	153	10	for	for	ADP
emaj-232	153	11	the	the	DET
emaj-232	153	12	welfare	welfare	NOUN
emaj-232	153	13	of	of	ADP
emaj-232	153	14	society	society	NOUN
emaj-232	153	15	(	(	PUNCT
emaj-232	153	16	kandemir	kandemir	NOUN
emaj-232	153	17	,	,	PUNCT
emaj-232	153	18	2010	2010	NUM
emaj-232	153	19	)	)	PUNCT
emaj-232	153	20	.	.	PUNCT
emaj-232	154	1	iii	iii	X
emaj-232	154	2	.	.	PUNCT
emaj-232	154	3	data	datum	NOUN
emaj-232	154	4	and	and	CCONJ
emaj-232	154	5	methodology	methodology	NOUN
emaj-232	154	6	the	the	DET
emaj-232	154	7	aim	aim	NOUN
emaj-232	154	8	of	of	ADP
emaj-232	154	9	this	this	DET
emaj-232	154	10	study	study	NOUN
emaj-232	154	11	was	be	AUX
emaj-232	154	12	to	to	PART
emaj-232	154	13	emphasize	emphasize	VERB
emaj-232	154	14	the	the	DET
emaj-232	154	15	role	role	NOUN
emaj-232	154	16	of	of	ADP
emaj-232	154	17	auditing	auditing	NOUN
emaj-232	154	18	in	in	ADP
emaj-232	154	19	preventing	prevent	VERB
emaj-232	154	20	accounting	accounting	NOUN
emaj-232	154	21	related	relate	VERB
emaj-232	154	22	frauds	fraud	NOUN
emaj-232	154	23	and	and	CCONJ
emaj-232	154	24	errors	error	NOUN
emaj-232	154	25	in	in	ADP
emaj-232	154	26	turkey	turkey	NOUN
emaj-232	154	27	.	.	PUNCT
emaj-232	155	1	another	another	DET
emaj-232	155	2	purpose	purpose	NOUN
emaj-232	155	3	of	of	ADP
emaj-232	155	4	the	the	DET
emaj-232	155	5	research	research	NOUN
emaj-232	155	6	was	be	AUX
emaj-232	155	7	to	to	PART
emaj-232	155	8	determine	determine	VERB
emaj-232	155	9	whether	whether	SCONJ
emaj-232	155	10	these	these	DET
emaj-232	155	11	audits	audit	NOUN
emaj-232	155	12	were	be	AUX
emaj-232	155	13	carried	carry	VERB
emaj-232	155	14	out	out	ADP
emaj-232	155	15	effectively	effectively	ADV
emaj-232	155	16	by	by	ADP
emaj-232	155	17	auditing	audit	VERB
emaj-232	155	18	professionals	professional	NOUN
emaj-232	155	19	.	.	PUNCT
emaj-232	156	1	within	within	ADP
emaj-232	156	2	the	the	DET
emaj-232	156	3	framework	framework	NOUN
emaj-232	156	4	of	of	ADP
emaj-232	156	5	auditor	auditor	NOUN
emaj-232	156	6	’s	’s	PART
emaj-232	156	7	opinions	opinion	NOUN
emaj-232	156	8	,	,	PUNCT
emaj-232	156	9	scope	scope	NOUN
emaj-232	156	10	of	of	ADP
emaj-232	156	11	investigation	investigation	NOUN
emaj-232	156	12	includes	include	VERB
emaj-232	156	13	problems	problem	NOUN
emaj-232	156	14	encountered	encounter	VERB
emaj-232	156	15	during	during	ADP
emaj-232	156	16	auditing	auditing	NOUN
emaj-232	156	17	.	.	PUNCT
emaj-232	157	1	special	special	ADJ
emaj-232	157	2	considerations	consideration	NOUN
emaj-232	157	3	that	that	PRON
emaj-232	157	4	auditors	auditor	NOUN
emaj-232	157	5	should	should	AUX
emaj-232	157	6	pay	pay	VERB
emaj-232	157	7	attention	attention	NOUN
emaj-232	157	8	to	to	ADP
emaj-232	157	9	and	and	CCONJ
emaj-232	157	10	requirements	requirement	NOUN
emaj-232	157	11	for	for	ADP
emaj-232	157	12	better	well	ADJ
emaj-232	157	13	overall	overall	ADJ
emaj-232	157	14	auditing	auditing	NOUN
emaj-232	157	15	were	be	AUX
emaj-232	157	16	mentioned	mention	VERB
emaj-232	157	17	as	as	ADV
emaj-232	157	18	well	well	ADV
emaj-232	157	19	.	.	PUNCT
emaj-232	158	1	in	in	ADP
emaj-232	158	2	this	this	DET
emaj-232	158	3	study	study	NOUN
emaj-232	158	4	,	,	PUNCT
emaj-232	158	5	the	the	DET
emaj-232	158	6	interview	interview	NOUN
emaj-232	158	7	technique	technique	NOUN
emaj-232	158	8	was	be	AUX
emaj-232	158	9	used	use	VERB
emaj-232	158	10	as	as	ADP
emaj-232	158	11	a	a	DET
emaj-232	158	12	qualitative	qualitative	ADJ
emaj-232	158	13	research	research	NOUN
emaj-232	158	14	method	method	NOUN
emaj-232	158	15	.	.	PUNCT
emaj-232	159	1	the	the	DET
emaj-232	159	2	main	main	ADJ
emaj-232	159	3	purpose	purpose	NOUN
emaj-232	159	4	of	of	ADP
emaj-232	159	5	using	use	VERB
emaj-232	159	6	an	an	DET
emaj-232	159	7	interview	interview	NOUN
emaj-232	159	8	technique	technique	NOUN
emaj-232	159	9	was	be	AUX
emaj-232	159	10	to	to	PART
emaj-232	159	11	identify	identify	VERB
emaj-232	159	12	auditing	auditing	NOUN
emaj-232	159	13	professionals	professional	NOUN
emaj-232	159	14	’	’	PART
emaj-232	159	15	experiences	experience	NOUN
emaj-232	159	16	and	and	CCONJ
emaj-232	159	17	present	present	ADJ
emaj-232	159	18	how	how	SCONJ
emaj-232	159	19	they	they	PRON
emaj-232	159	20	exceled	excel	VERB
emaj-232	159	21	with	with	ADP
emaj-232	159	22	the	the	DET
emaj-232	159	23	mentioned	mention	VERB
emaj-232	159	24	experiences	experience	NOUN
emaj-232	159	25	.	.	PUNCT
emaj-232	160	1	the	the	DET
emaj-232	160	2	sample	sample	NOUN
emaj-232	160	3	of	of	ADP
emaj-232	160	4	study	study	NOUN
emaj-232	160	5	consists	consist	VERB
emaj-232	160	6	of	of	ADP
emaj-232	160	7	auditing	auditing	NOUN
emaj-232	160	8	professionals	professional	NOUN
emaj-232	160	9	employed	employ	VERB
emaj-232	160	10	in	in	ADP
emaj-232	160	11	three	three	NUM
emaj-232	160	12	audit	audit	NOUN
emaj-232	160	13	firms	firm	NOUN
emaj-232	160	14	selected	select	VERB
emaj-232	160	15	through	through	ADP
emaj-232	160	16	simple	simple	ADJ
emaj-232	160	17	random	random	ADJ
emaj-232	160	18	sampling	sampling	NOUN
emaj-232	160	19	via	via	ADP
emaj-232	160	20	the	the	DET
emaj-232	160	21	linkedin	linkedin	ADJ
emaj-232	160	22	social	social	ADJ
emaj-232	160	23	media	medium	NOUN
emaj-232	160	24	.	.	PUNCT
emaj-232	161	1	the	the	DET
emaj-232	161	2	three	three	NUM
emaj-232	161	3	participants	participant	NOUN
emaj-232	161	4	were	be	AUX
emaj-232	161	5	directed	direct	VERB
emaj-232	161	6	10	10	NUM
emaj-232	161	7	semistructured	semistructure	VERB
emaj-232	161	8	and	and	CCONJ
emaj-232	161	9	open	open	ADV
emaj-232	161	10	-	-	PUNCT
emaj-232	161	11	ended	end	VERB
emaj-232	161	12	questions	question	NOUN
emaj-232	161	13	.	.	PUNCT
emaj-232	162	1	information	information	NOUN
emaj-232	162	2	on	on	ADP
emaj-232	162	3	interviewees	interviewee	NOUN
emaj-232	162	4	and	and	CCONJ
emaj-232	162	5	interview	interview	NOUN
emaj-232	162	6	questions	question	NOUN
emaj-232	162	7	are	be	AUX
emaj-232	162	8	provided	provide	VERB
emaj-232	162	9	in	in	ADP
emaj-232	162	10	table	table	NOUN
emaj-232	162	11	2	2	NUM
emaj-232	162	12	below	below	ADV
emaj-232	162	13	:	:	PUNCT
emaj-232	162	14	table	table	NOUN
emaj-232	162	15	2	2	NUM
emaj-232	162	16	:	:	PUNCT
emaj-232	162	17	participant	participant	ADJ
emaj-232	162	18	information	information	NOUN
emaj-232	162	19	and	and	CCONJ
emaj-232	162	20	interview	interview	NOUN
emaj-232	162	21	questions	question	NOUN
emaj-232	162	22	iv	iv	NUM
emaj-232	162	23	.	.	PUNCT
emaj-232	162	24	research	research	NOUN
emaj-232	162	25	findings	finding	VERB
emaj-232	162	26	the	the	DET
emaj-232	162	27	research	research	NOUN
emaj-232	162	28	findings	finding	NOUN
emaj-232	162	29	are	be	AUX
emaj-232	162	30	indicated	indicate	VERB
emaj-232	162	31	below	below	ADP
emaj-232	162	32	in	in	ADP
emaj-232	162	33	consequence	consequence	NOUN
emaj-232	162	34	as	as	ADP
emaj-232	162	35	interview	interview	NOUN
emaj-232	162	36	questions	question	NOUN
emaj-232	162	37	directed	direct	VERB
emaj-232	162	38	to	to	ADP
emaj-232	162	39	auditing	auditing	NOUN
emaj-232	162	40	professionals	professional	NOUN
emaj-232	162	41	(	(	PUNCT
emaj-232	162	42	p1	p1	PROPN
emaj-232	162	43	)	)	PUNCT
emaj-232	162	44	,	,	PUNCT
emaj-232	162	45	(	(	PUNCT
emaj-232	162	46	p2	p2	PROPN
emaj-232	162	47	)	)	PUNCT
emaj-232	162	48	and	and	CCONJ
emaj-232	162	49	(	(	PUNCT
emaj-232	162	50	p3	p3	PROPN
emaj-232	162	51	)	)	PUNCT
emaj-232	162	52	and	and	CCONJ
emaj-232	162	53	their	their	PRON
emaj-232	162	54	related	related	ADJ
emaj-232	162	55	responses	response	NOUN
emaj-232	162	56	for	for	ADP
emaj-232	162	57	each	each	DET
emaj-232	162	58	question	question	NOUN
emaj-232	162	59	:	:	PUNCT
emaj-232	162	60	question	question	NOUN
emaj-232	162	61	1	1	NUM
emaj-232	162	62	:	:	PUNCT
emaj-232	162	63	are	be	AUX
emaj-232	162	64	you	you	PRON
emaj-232	162	65	aware	aware	ADJ
emaj-232	162	66	of	of	ADP
emaj-232	162	67	accounting	account	VERB
emaj-232	162	68	related	relate	VERB
emaj-232	162	69	fraud	fraud	NOUN
emaj-232	162	70	and	and	CCONJ
emaj-232	162	71	errors	error	NOUN
emaj-232	162	72	in	in	ADP
emaj-232	162	73	the	the	DET
emaj-232	162	74	world	world	NOUN
emaj-232	162	75	and	and	CCONJ
emaj-232	162	76	turkey	turkey	NOUN
emaj-232	162	77	?	?	PUNCT
emaj-232	163	1	according	accord	VERB
emaj-232	163	2	to	to	ADP
emaj-232	163	3	the	the	DET
emaj-232	163	4	responses	response	NOUN
emaj-232	163	5	of	of	ADP
emaj-232	163	6	participants	participant	NOUN
emaj-232	163	7	,	,	PUNCT
emaj-232	163	8	they	they	PRON
emaj-232	163	9	are	be	AUX
emaj-232	163	10	all	all	ADV
emaj-232	163	11	informed	informed	ADJ
emaj-232	163	12	about	about	ADP
emaj-232	163	13	accounting	account	VERB
emaj-232	163	14	related	relate	VERB
emaj-232	163	15	fraud	fraud	NOUN
emaj-232	163	16	and	and	CCONJ
emaj-232	163	17	errors	error	NOUN
emaj-232	163	18	through	through	ADP
emaj-232	163	19	the	the	DET
emaj-232	163	20	press	press	NOUN
emaj-232	163	21	and	and	CCONJ
emaj-232	163	22	media	medium	NOUN
emaj-232	163	23	.	.	PUNCT
emaj-232	164	1	they	they	PRON
emaj-232	164	2	are	be	AUX
emaj-232	164	3	also	also	ADV
emaj-232	164	4	informed	inform	VERB
emaj-232	164	5	by	by	ADP
emaj-232	164	6	professional	professional	ADJ
emaj-232	164	7	non	non	ADJ
emaj-232	164	8	-	-	ADJ
emaj-232	164	9	governmental	governmental	ADJ
emaj-232	164	10	organizations	organization	NOUN
emaj-232	164	11	on	on	ADP
emaj-232	164	12	the	the	DET
emaj-232	164	13	basis	basis	NOUN
emaj-232	164	14	of	of	ADP
emaj-232	164	15	distributed	distribute	VERB
emaj-232	164	16	information	information	NOUN
emaj-232	164	17	.	.	PUNCT
emaj-232	165	1	these	these	PRON
emaj-232	165	2	apply	apply	VERB
emaj-232	165	3	for	for	ADP
emaj-232	165	4	all	all	DET
emaj-232	165	5	the	the	DET
emaj-232	165	6	auditors	auditor	NOUN
emaj-232	165	7	(	(	PUNCT
emaj-232	165	8	p1	p1	PROPN
emaj-232	165	9	)	)	PUNCT
emaj-232	165	10	,	,	PUNCT
emaj-232	165	11	(	(	PUNCT
emaj-232	165	12	p2	p2	PROPN
emaj-232	165	13	)	)	PUNCT
emaj-232	165	14	and	and	CCONJ
emaj-232	165	15	(	(	PUNCT
emaj-232	165	16	p3	p3	PROPN
emaj-232	165	17	)	)	PUNCT
emaj-232	165	18	who	who	PRON
emaj-232	165	19	are	be	AUX
emaj-232	165	20	subject	subject	ADJ
emaj-232	165	21	to	to	ADP
emaj-232	165	22	this	this	DET
emaj-232	165	23	research	research	NOUN
emaj-232	165	24	.	.	PUNCT
emaj-232	166	1	question	question	NOUN
emaj-232	166	2	2	2	NUM
emaj-232	166	3	:	:	PUNCT
emaj-232	166	4	which	which	PRON
emaj-232	166	5	auditing	auditing	NOUN
emaj-232	166	6	techniques	technique	NOUN
emaj-232	166	7	should	should	AUX
emaj-232	166	8	be	be	AUX
emaj-232	166	9	implemented	implement	VERB
emaj-232	166	10	by	by	ADP
emaj-232	166	11	employees	employee	NOUN
emaj-232	166	12	and	and	CCONJ
emaj-232	166	13	the	the	DET
emaj-232	166	14	management	management	NOUN
emaj-232	166	15	of	of	ADP
emaj-232	166	16	a	a	DET
emaj-232	166	17	business	business	NOUN
emaj-232	166	18	to	to	PART
emaj-232	166	19	protect	protect	VERB
emaj-232	166	20	from	from	ADP
emaj-232	166	21	accounting	account	VERB
emaj-232	166	22	related	relate	VERB
emaj-232	166	23	fraud	fraud	NOUN
emaj-232	166	24	and	and	CCONJ
emaj-232	166	25	errors	error	NOUN
emaj-232	166	26	?	?	PUNCT
emaj-232	167	1	above	above	ADP
emaj-232	167	2	all	all	PRON
emaj-232	167	3	,	,	PUNCT
emaj-232	167	4	knowledge	knowledge	NOUN
emaj-232	167	5	of	of	ADP
emaj-232	167	6	professional	professional	ADJ
emaj-232	167	7	legislation	legislation	NOUN
emaj-232	167	8	and	and	CCONJ
emaj-232	167	9	technical	technical	ADJ
emaj-232	167	10	application	application	NOUN
emaj-232	167	11	must	must	AUX
emaj-232	167	12	be	be	AUX
emaj-232	167	13	obtained	obtain	VERB
emaj-232	167	14	.	.	PUNCT
emaj-232	168	1	then	then	ADV
emaj-232	168	2	,	,	PUNCT
emaj-232	168	3	actual	actual	ADJ
emaj-232	168	4	independence	independence	NOUN
emaj-232	168	5	is	be	AUX
emaj-232	168	6	a	a	DET
emaj-232	168	7	must	must	NOUN
emaj-232	168	8	for	for	ADP
emaj-232	168	9	sure	sure	ADJ
emaj-232	168	10	.	.	PUNCT
emaj-232	169	1	a	a	DET
emaj-232	169	2	couple	couple	NOUN
emaj-232	169	3	of	of	ADP
emaj-232	169	4	things	thing	NOUN
emaj-232	169	5	can	can	AUX
emaj-232	169	6	also	also	ADV
emaj-232	169	7	be	be	AUX
emaj-232	169	8	said	say	VERB
emaj-232	169	9	under	under	ADP
emaj-232	169	10	the	the	DET
emaj-232	169	11	name	name	NOUN
emaj-232	169	12	of	of	ADP
emaj-232	169	13	audit	audit	NOUN
emaj-232	169	14	technique	technique	NOUN
emaj-232	169	15	,	,	PUNCT
emaj-232	169	16	but	but	CCONJ
emaj-232	169	17	i	i	PRON
emaj-232	169	18	think	think	VERB
emaj-232	169	19	that	that	PRON
emaj-232	169	20	is	be	AUX
emaj-232	169	21	not	not	PART
emaj-232	169	22	meaningful	meaningful	ADJ
emaj-232	169	23	.	.	PUNCT
emaj-232	170	1	auditing	auditing	NOUN
emaj-232	170	2	is	be	AUX
emaj-232	170	3	auditing	audit	VERB
emaj-232	170	4	,	,	PUNCT
emaj-232	170	5	so	so	CCONJ
emaj-232	170	6	i	i	PRON
emaj-232	170	7	do	do	AUX
emaj-232	170	8	not	not	PART
emaj-232	170	9	believe	believe	VERB
emaj-232	170	10	that	that	SCONJ
emaj-232	170	11	this	this	PRON
emaj-232	170	12	makes	make	VERB
emaj-232	170	13	sense	sense	NOUN
emaj-232	170	14	.	.	PUNCT
emaj-232	171	1	is	be	AUX
emaj-232	171	2	audited	audit	VERB
emaj-232	171	3	transactions	transaction	NOUN
emaj-232	171	4	correct	correct	ADJ
emaj-232	171	5	?	?	PUNCT
emaj-232	172	1	are	be	AUX
emaj-232	172	2	internal	internal	ADJ
emaj-232	172	3	and	and	CCONJ
emaj-232	172	4	official	official	ADJ
emaj-232	172	5	legislations	legislation	NOUN
emaj-232	172	6	appropriate	appropriate	VERB
emaj-232	172	7	?	?	PUNCT
emaj-232	173	1	who	who	PRON
emaj-232	173	2	are	be	AUX
emaj-232	173	3	beneficiaries	beneficiary	NOUN
emaj-232	173	4	?	?	PUNCT
emaj-232	174	1	is	be	AUX
emaj-232	174	2	utilization	utilization	NOUN
emaj-232	174	3	status	status	NOUN
emaj-232	174	4	legal	legal	ADJ
emaj-232	174	5	?	?	PUNCT
emaj-232	175	1	the	the	DET
emaj-232	175	2	format	format	NOUN
emaj-232	175	3	,	,	PUNCT
emaj-232	175	4	methods	method	NOUN
emaj-232	175	5	and	and	CCONJ
emaj-232	175	6	content	content	NOUN
emaj-232	175	7	are	be	AUX
emaj-232	175	8	all	all	ADV
emaj-232	175	9	important	important	ADJ
emaj-232	175	10	here	here	ADV
emaj-232	175	11	.	.	PUNCT
emaj-232	176	1	internal	internal	ADJ
emaj-232	176	2	controls	control	NOUN
emaj-232	176	3	is	be	AUX
emaj-232	176	4	more	more	ADV
emaj-232	176	5	significant	significant	ADJ
emaj-232	176	6	and	and	CCONJ
emaj-232	176	7	indispensable	indispensable	ADJ
emaj-232	176	8	(	(	PUNCT
emaj-232	176	9	p1	p1	PROPN
emaj-232	176	10	)	)	PUNCT
emaj-232	176	11	.	.	PUNCT
emaj-232	177	1	classical	classical	ADJ
emaj-232	177	2	method	method	NOUN
emaj-232	177	3	and	and	CCONJ
emaj-232	177	4	proactive	proactive	ADJ
emaj-232	177	5	method	method	NOUN
emaj-232	177	6	can	can	AUX
emaj-232	177	7	be	be	AUX
emaj-232	177	8	used	use	VERB
emaj-232	177	9	.	.	PUNCT
emaj-232	178	1	the	the	DET
emaj-232	178	2	classical	classical	ADJ
emaj-232	178	3	method	method	NOUN
emaj-232	178	4	is	be	AUX
emaj-232	178	5	a	a	DET
emaj-232	178	6	passive	passive	ADJ
emaj-232	178	7	approach	approach	NOUN
emaj-232	178	8	that	that	PRON
emaj-232	178	9	is	be	AUX
emaj-232	178	10	used	use	VERB
emaj-232	178	11	to	to	PART
emaj-232	178	12	expose	expose	VERB
emaj-232	178	13	fraud	fraud	NOUN
emaj-232	178	14	and	and	CCONJ
emaj-232	178	15	irregularities	irregularity	NOUN
emaj-232	178	16	in	in	ADP
emaj-232	178	17	traditional	traditional	ADJ
emaj-232	178	18	auditing	auditing	NOUN
emaj-232	178	19	techniques	technique	NOUN
emaj-232	178	20	.	.	PUNCT
emaj-232	179	1	the	the	DET
emaj-232	179	2	passive	passive	ADJ
emaj-232	179	3	approach	approach	NOUN
emaj-232	179	4	refers	refer	VERB
emaj-232	179	5	to	to	ADP
emaj-232	179	6	the	the	DET
emaj-232	179	7	investigation	investigation	NOUN
emaj-232	179	8	of	of	ADP
emaj-232	179	9	fraud	fraud	NOUN
emaj-232	179	10	and	and	CCONJ
emaj-232	179	11	corruption	corruption	NOUN
emaj-232	179	12	in	in	ADP
emaj-232	179	13	the	the	DET
emaj-232	179	14	context	context	NOUN
emaj-232	179	15	of	of	ADP
emaj-232	179	16	traditional	traditional	ADJ
emaj-232	179	17	auditing	auditing	NOUN
emaj-232	179	18	.	.	PUNCT
emaj-232	180	1	that	that	PRON
emaj-232	180	2	is	be	AUX
emaj-232	180	3	only	only	ADV
emaj-232	180	4	examining	examine	VERB
emaj-232	180	5	financial	financial	ADJ
emaj-232	180	6	items	item	NOUN
emaj-232	180	7	or	or	CCONJ
emaj-232	180	8	situations	situation	NOUN
emaj-232	180	9	that	that	PRON
emaj-232	180	10	are	be	AUX
emaj-232	180	11	under	under	ADP
emaj-232	180	12	suspicion	suspicion	NOUN
emaj-232	180	13	,	,	PUNCT
emaj-232	180	14	making	make	VERB
emaj-232	180	15	this	this	PRON
emaj-232	180	16	when	when	SCONJ
emaj-232	180	17	it	it	PRON
emaj-232	180	18	is	be	AUX
emaj-232	180	19	only	only	ADV
emaj-232	180	20	needed	need	VERB
emaj-232	180	21	or	or	CCONJ
emaj-232	180	22	reported	report	VERB
emaj-232	180	23	.	.	PUNCT
emaj-232	181	1	the	the	DET
emaj-232	181	2	proactive	proactive	ADJ
emaj-232	181	3	method	method	NOUN
emaj-232	181	4	is	be	AUX
emaj-232	181	5	contrary	contrary	ADJ
emaj-232	181	6	to	to	ADP
emaj-232	181	7	the	the	DET
emaj-232	181	8	passive	passive	ADJ
emaj-232	181	9	approach	approach	NOUN
emaj-232	181	10	.	.	PUNCT
emaj-232	182	1	this	this	PRON
emaj-232	182	2	is	be	AUX
emaj-232	182	3	any	any	DET
emaj-232	182	4	claim	claim	NOUN
emaj-232	182	5	volume	volume	NOUN
emaj-232	182	6	11	11	NUM
emaj-232	182	7	no	no	PRON
emaj-232	182	8	1	1	NUM
emaj-232	182	9	(	(	PUNCT
emaj-232	182	10	2021	2021	NUM
emaj-232	182	11	)	)	PUNCT
emaj-232	182	12	|	|	ADV
emaj-232	182	13	issn	issn	VERB
emaj-232	182	14	2158	2158	NUM
emaj-232	182	15	-	-	SYM
emaj-232	182	16	8708	8708	NUM
emaj-232	182	17	(	(	PUNCT
emaj-232	182	18	online	online	NOUN
emaj-232	182	19	)	)	PUNCT
emaj-232	182	20	|	|	ADV
emaj-232	182	21	doi	doi	X
emaj-232	182	22	10.5195	10.5195	NUM
emaj-232	182	23	/	/	SYM
emaj-232	182	24	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	182	25	|	|	ADV
emaj-232	182	26	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-232	182	27	auditing	audit	VERB
emaj-232	182	28	techniques	technique	NOUN
emaj-232	182	29	to	to	PART
emaj-232	182	30	minimize	minimize	VERB
emaj-232	182	31	accounting	account	VERB
emaj-232	182	32	related	relate	VERB
emaj-232	182	33	fraud	fraud	NOUN
emaj-232	182	34	and	and	CCONJ
emaj-232	182	35	errors	error	NOUN
emaj-232	182	36	:	:	PUNCT
emaj-232	182	37	a	a	DET
emaj-232	182	38	qualitative	qualitative	ADJ
emaj-232	182	39	analysis	analysis	NOUN
emaj-232	182	40	with	with	ADP
emaj-232	182	41	the	the	DET
emaj-232	182	42	interview	interview	NOUN
emaj-232	182	43	method	method	NOUN
emaj-232	182	44	page	page	NOUN
emaj-232	182	45	|100|	|100|	X
emaj-232	183	1	emerging	emerge	VERB
emaj-232	183	2	markets	market	NOUN
emaj-232	183	3	journal	journal	NOUN
emaj-232	183	4	about	about	ADP
emaj-232	183	5	fraud	fraud	NOUN
emaj-232	183	6	and	and	CCONJ
emaj-232	183	7	corruption	corruption	NOUN
emaj-232	183	8	is	be	AUX
emaj-232	183	9	an	an	DET
emaj-232	183	10	audit	audit	NOUN
emaj-232	183	11	activity	activity	NOUN
emaj-232	183	12	that	that	PRON
emaj-232	183	13	adds	add	VERB
emaj-232	183	14	account	account	NOUN
emaj-232	183	15	to	to	ADP
emaj-232	183	16	the	the	DET
emaj-232	183	17	possibility	possibility	NOUN
emaj-232	183	18	of	of	ADP
emaj-232	183	19	fraud	fraud	NOUN
emaj-232	183	20	and	and	CCONJ
emaj-232	183	21	irregularities	irregularity	NOUN
emaj-232	183	22	at	at	ADP
emaj-232	183	23	all	all	DET
emaj-232	183	24	times	time	NOUN
emaj-232	183	25	without	without	ADP
emaj-232	183	26	request	request	NOUN
emaj-232	183	27	or	or	CCONJ
emaj-232	183	28	notice	notice	NOUN
emaj-232	183	29	.	.	PUNCT
emaj-232	184	1	in	in	ADP
emaj-232	184	2	this	this	DET
emaj-232	184	3	method	method	NOUN
emaj-232	184	4	,	,	PUNCT
emaj-232	184	5	as	as	ADP
emaj-232	184	6	in	in	ADP
emaj-232	184	7	the	the	DET
emaj-232	184	8	case	case	NOUN
emaj-232	184	9	of	of	ADP
emaj-232	184	10	classical	classical	ADJ
emaj-232	184	11	method	method	NOUN
emaj-232	184	12	,	,	PUNCT
emaj-232	184	13	sampling	sample	VERB
emaj-232	184	14	is	be	AUX
emaj-232	184	15	not	not	PART
emaj-232	184	16	enough	enough	ADJ
emaj-232	184	17	and	and	CCONJ
emaj-232	184	18	information	information	NOUN
emaj-232	184	19	technology	technology	NOUN
emaj-232	184	20	(	(	PUNCT
emaj-232	184	21	it	it	PRON
emaj-232	184	22	)	)	PUNCT
emaj-232	184	23	enables	enable	VERB
emaj-232	184	24	the	the	DET
emaj-232	184	25	auditor	auditor	NOUN
emaj-232	184	26	to	to	PART
emaj-232	184	27	examine	examine	VERB
emaj-232	184	28	the	the	DET
emaj-232	184	29	whole	whole	ADJ
emaj-232	184	30	database	database	NOUN
emaj-232	184	31	comfortably	comfortably	ADV
emaj-232	184	32	without	without	ADP
emaj-232	184	33	any	any	DET
emaj-232	184	34	time	time	NOUN
emaj-232	184	35	cost	cost	NOUN
emaj-232	184	36	(	(	PUNCT
emaj-232	184	37	p2	p2	PROPN
emaj-232	184	38	)	)	PUNCT
emaj-232	184	39	.	.	PUNCT
emaj-232	185	1	it	it	PRON
emaj-232	185	2	is	be	AUX
emaj-232	185	3	a	a	DET
emaj-232	185	4	fact	fact	NOUN
emaj-232	185	5	about	about	ADP
emaj-232	185	6	what	what	DET
emaj-232	185	7	measures	measure	NOUN
emaj-232	185	8	should	should	AUX
emaj-232	185	9	be	be	AUX
emaj-232	185	10	taken	take	VERB
emaj-232	185	11	to	to	PART
emaj-232	185	12	prevent	prevent	VERB
emaj-232	185	13	abuse	abuse	NOUN
emaj-232	185	14	in	in	ADP
emaj-232	185	15	these	these	DET
emaj-232	185	16	matters	matter	NOUN
emaj-232	185	17	.	.	PUNCT
emaj-232	186	1	criteria	criterion	NOUN
emaj-232	186	2	and	and	CCONJ
emaj-232	186	3	risks	risk	NOUN
emaj-232	186	4	should	should	AUX
emaj-232	186	5	be	be	AUX
emaj-232	186	6	assessed	assess	VERB
emaj-232	186	7	,	,	PUNCT
emaj-232	186	8	risk	risk	NOUN
emaj-232	186	9	planning	planning	NOUN
emaj-232	186	10	and	and	CCONJ
emaj-232	186	11	deterrent	deterrent	NOUN
emaj-232	186	12	measures	measure	NOUN
emaj-232	186	13	should	should	AUX
emaj-232	186	14	be	be	AUX
emaj-232	186	15	taken	take	VERB
emaj-232	186	16	considering	consider	VERB
emaj-232	186	17	the	the	DET
emaj-232	186	18	opinions	opinion	NOUN
emaj-232	186	19	and	and	CCONJ
emaj-232	186	20	practices	practice	NOUN
emaj-232	186	21	of	of	ADP
emaj-232	186	22	a	a	DET
emaj-232	186	23	professsional	professsional	NOUN
emaj-232	186	24	,	,	PUNCT
emaj-232	186	25	who	who	PRON
emaj-232	186	26	is	be	AUX
emaj-232	186	27	at	at	ADV
emaj-232	186	28	least	least	ADJ
emaj-232	186	29	as	as	ADV
emaj-232	186	30	knowledgeable	knowledgeable	ADJ
emaj-232	186	31	as	as	ADP
emaj-232	186	32	the	the	DET
emaj-232	186	33	person	person	NOUN
emaj-232	186	34	commiting	commit	VERB
emaj-232	186	35	fraud	fraud	NOUN
emaj-232	186	36	.	.	PUNCT
emaj-232	187	1	it	it	PRON
emaj-232	187	2	is	be	AUX
emaj-232	187	3	essential	essential	ADJ
emaj-232	187	4	to	to	PART
emaj-232	187	5	know	know	VERB
emaj-232	187	6	and	and	CCONJ
emaj-232	187	7	learn	learn	VERB
emaj-232	187	8	to	to	PART
emaj-232	187	9	think	think	VERB
emaj-232	187	10	exactly	exactly	ADV
emaj-232	187	11	like	like	ADP
emaj-232	187	12	a	a	DET
emaj-232	187	13	cheater	cheater	NOUN
emaj-232	187	14	to	to	PART
emaj-232	187	15	solve	solve	VERB
emaj-232	187	16	the	the	DET
emaj-232	187	17	abuse	abuse	NOUN
emaj-232	187	18	(	(	PUNCT
emaj-232	187	19	p3	p3	PROPN
emaj-232	187	20	)	)	PUNCT
emaj-232	187	21	.	.	PUNCT
emaj-232	188	1	question	question	NOUN
emaj-232	188	2	3	3	NUM
emaj-232	188	3	:	:	PUNCT
emaj-232	188	4	do	do	AUX
emaj-232	188	5	you	you	PRON
emaj-232	188	6	proactively	proactively	ADV
emaj-232	188	7	work	work	VERB
emaj-232	188	8	as	as	ADP
emaj-232	188	9	an	an	DET
emaj-232	188	10	auditor	auditor	NOUN
emaj-232	188	11	in	in	ADP
emaj-232	188	12	the	the	DET
emaj-232	188	13	prevention	prevention	NOUN
emaj-232	188	14	of	of	ADP
emaj-232	188	15	accounting	accounting	NOUN
emaj-232	188	16	related	relate	VERB
emaj-232	188	17	fraud	fraud	NOUN
emaj-232	188	18	and	and	CCONJ
emaj-232	188	19	errors	error	NOUN
emaj-232	188	20	?	?	PUNCT
emaj-232	189	1	yes	yes	INTJ
emaj-232	189	2	.	.	PUNCT
emaj-232	190	1	all	all	DET
emaj-232	190	2	new	new	ADJ
emaj-232	190	3	applications	application	NOUN
emaj-232	190	4	and	and	CCONJ
emaj-232	190	5	implementations	implementation	NOUN
emaj-232	190	6	in	in	ADP
emaj-232	190	7	operation	operation	NOUN
emaj-232	190	8	are	be	AUX
emaj-232	190	9	subject	subject	ADJ
emaj-232	190	10	to	to	ADP
emaj-232	190	11	review	review	NOUN
emaj-232	190	12	by	by	ADP
emaj-232	190	13	the	the	DET
emaj-232	190	14	audit	audit	NOUN
emaj-232	190	15	department	department	NOUN
emaj-232	190	16	.	.	PUNCT
emaj-232	191	1	regulations	regulation	NOUN
emaj-232	191	2	and	and	CCONJ
emaj-232	191	3	technical	technical	ADJ
emaj-232	191	4	instructions	instruction	NOUN
emaj-232	191	5	sometimes	sometimes	ADV
emaj-232	191	6	change	change	VERB
emaj-232	191	7	related	relate	VERB
emaj-232	191	8	to	to	ADP
emaj-232	191	9	work	work	NOUN
emaj-232	191	10	patterns	pattern	NOUN
emaj-232	191	11	.	.	PUNCT
emaj-232	192	1	active	active	ADJ
emaj-232	192	2	participation	participation	NOUN
emaj-232	192	3	in	in	ADP
emaj-232	192	4	work	work	NOUN
emaj-232	192	5	though	though	SCONJ
emaj-232	192	6	the	the	DET
emaj-232	192	7	processes	process	NOUN
emaj-232	192	8	is	be	AUX
emaj-232	192	9	a	a	DET
emaj-232	192	10	must	must	AUX
emaj-232	192	11	(	(	PUNCT
emaj-232	192	12	p1	p1	PROPN
emaj-232	192	13	)	)	PUNCT
emaj-232	192	14	,	,	PUNCT
emaj-232	192	15	(	(	PUNCT
emaj-232	192	16	p2	p2	PROPN
emaj-232	192	17	)	)	PUNCT
emaj-232	192	18	,	,	PUNCT
emaj-232	192	19	(	(	PUNCT
emaj-232	192	20	p3	p3	PROPN
emaj-232	192	21	)	)	PUNCT
emaj-232	192	22	.	.	PUNCT
emaj-232	193	1	question	question	NOUN
emaj-232	193	2	4	4	NUM
emaj-232	193	3	:	:	PUNCT
emaj-232	193	4	have	have	AUX
emaj-232	193	5	you	you	PRON
emaj-232	193	6	experienced	experience	VERB
emaj-232	193	7	an	an	DET
emaj-232	193	8	accounting	accounting	NOUN
emaj-232	193	9	related	relate	VERB
emaj-232	193	10	fraud	fraud	NOUN
emaj-232	193	11	or	or	CCONJ
emaj-232	193	12	an	an	DET
emaj-232	193	13	error	error	NOUN
emaj-232	193	14	case	case	NOUN
emaj-232	193	15	in	in	ADP
emaj-232	193	16	your	your	PRON
emaj-232	193	17	professional	professional	ADJ
emaj-232	193	18	career	career	NOUN
emaj-232	193	19	?	?	PUNCT
emaj-232	194	1	i	i	PRON
emaj-232	194	2	experienced	experience	VERB
emaj-232	194	3	several	several	ADJ
emaj-232	194	4	accounting	accounting	NOUN
emaj-232	194	5	related	relate	VERB
emaj-232	194	6	fraud	fraud	NOUN
emaj-232	194	7	and	and	CCONJ
emaj-232	194	8	error	error	NOUN
emaj-232	194	9	cases	case	NOUN
emaj-232	194	10	in	in	ADP
emaj-232	194	11	my	my	PRON
emaj-232	194	12	professional	professional	ADJ
emaj-232	194	13	career	career	NOUN
emaj-232	194	14	(	(	PUNCT
emaj-232	194	15	p1	p1	PROPN
emaj-232	194	16	)	)	PUNCT
emaj-232	194	17	.	.	PUNCT
emaj-232	195	1	so	so	ADV
emaj-232	195	2	far	far	ADV
emaj-232	195	3	,	,	PUNCT
emaj-232	195	4	i	i	PRON
emaj-232	195	5	have	have	AUX
emaj-232	195	6	been	be	AUX
emaj-232	195	7	involved	involve	VERB
emaj-232	195	8	in	in	ADP
emaj-232	195	9	a	a	DET
emaj-232	195	10	lot	lot	NOUN
emaj-232	195	11	of	of	ADP
emaj-232	195	12	accounting	accounting	NOUN
emaj-232	195	13	related	relate	VERB
emaj-232	195	14	fraud	fraud	NOUN
emaj-232	195	15	and	and	CCONJ
emaj-232	195	16	error	error	NOUN
emaj-232	195	17	cases	case	NOUN
emaj-232	195	18	in	in	ADP
emaj-232	195	19	a	a	DET
emaj-232	195	20	total	total	NOUN
emaj-232	195	21	of	of	ADP
emaj-232	195	22	6	6	NUM
emaj-232	195	23	sectors	sector	NOUN
emaj-232	195	24	(	(	PUNCT
emaj-232	195	25	p2	p2	PROPN
emaj-232	195	26	)	)	PUNCT
emaj-232	195	27	.	.	PUNCT
emaj-232	196	1	i	i	PRON
emaj-232	196	2	have	have	AUX
emaj-232	196	3	completed	complete	VERB
emaj-232	196	4	the	the	DET
emaj-232	196	5	investigation	investigation	NOUN
emaj-232	196	6	of	of	ADP
emaj-232	196	7	numereous	numereous	ADJ
emaj-232	196	8	accounting	accounting	NOUN
emaj-232	196	9	related	relate	VERB
emaj-232	196	10	fraud	fraud	NOUN
emaj-232	196	11	and	and	CCONJ
emaj-232	196	12	error	error	NOUN
emaj-232	196	13	events	event	NOUN
emaj-232	196	14	through	through	ADP
emaj-232	196	15	my	my	PRON
emaj-232	196	16	professional	professional	ADJ
emaj-232	196	17	career	career	NOUN
emaj-232	196	18	(	(	PUNCT
emaj-232	196	19	p3	p3	PROPN
emaj-232	196	20	)	)	PUNCT
emaj-232	196	21	.	.	PUNCT
emaj-232	197	1	question	question	NOUN
emaj-232	197	2	5	5	NUM
emaj-232	197	3	:	:	PUNCT
emaj-232	197	4	could	could	AUX
emaj-232	197	5	you	you	PRON
emaj-232	197	6	describe	describe	VERB
emaj-232	197	7	the	the	DET
emaj-232	197	8	potential	potential	ADJ
emaj-232	197	9	cheater	cheater	NOUN
emaj-232	197	10	profile	profile	NOUN
emaj-232	197	11	as	as	ADP
emaj-232	197	12	an	an	DET
emaj-232	197	13	auditor	auditor	NOUN
emaj-232	197	14	?	?	PUNCT
emaj-232	198	1	those	those	PRON
emaj-232	198	2	who	who	PRON
emaj-232	198	3	tend	tend	VERB
emaj-232	198	4	to	to	PART
emaj-232	198	5	spend	spend	VERB
emaj-232	198	6	more	more	ADJ
emaj-232	198	7	than	than	ADP
emaj-232	198	8	their	their	PRON
emaj-232	198	9	income	income	NOUN
emaj-232	198	10	,	,	PUNCT
emaj-232	198	11	are	be	AUX
emaj-232	198	12	excessively	excessively	ADV
emaj-232	198	13	involved	involve	VERB
emaj-232	198	14	in	in	ADP
emaj-232	198	15	bet	bet	NOUN
emaj-232	198	16	games	game	NOUN
emaj-232	198	17	and	and	CCONJ
emaj-232	198	18	stock	stock	NOUN
emaj-232	198	19	exchange	exchange	NOUN
emaj-232	198	20	transactions	transaction	NOUN
emaj-232	198	21	,	,	PUNCT
emaj-232	198	22	have	have	VERB
emaj-232	198	23	weak	weak	ADJ
emaj-232	198	24	family	family	NOUN
emaj-232	198	25	ties	tie	NOUN
emaj-232	198	26	,	,	PUNCT
emaj-232	198	27	believe	believe	VERB
emaj-232	198	28	they	they	PRON
emaj-232	198	29	have	have	AUX
emaj-232	198	30	been	be	AUX
emaj-232	198	31	treated	treat	VERB
emaj-232	198	32	unfairly	unfairly	ADV
emaj-232	198	33	for	for	ADP
emaj-232	198	34	a	a	DET
emaj-232	198	35	long	long	ADJ
emaj-232	198	36	time	time	NOUN
emaj-232	198	37	,	,	PUNCT
emaj-232	198	38	have	have	VERB
emaj-232	198	39	resentment	resentment	NOUN
emaj-232	198	40	against	against	ADP
emaj-232	198	41	the	the	DET
emaj-232	198	42	business	business	NOUN
emaj-232	198	43	,	,	PUNCT
emaj-232	198	44	have	have	VERB
emaj-232	198	45	family	family	NOUN
emaj-232	198	46	or	or	CCONJ
emaj-232	198	47	friends	friend	NOUN
emaj-232	198	48	who	who	PRON
emaj-232	198	49	have	have	VERB
emaj-232	198	50	serious	serious	ADJ
emaj-232	198	51	health	health	NOUN
emaj-232	198	52	problems	problem	NOUN
emaj-232	198	53	,	,	PUNCT
emaj-232	198	54	need	need	VERB
emaj-232	198	55	money	money	NOUN
emaj-232	198	56	urgently	urgently	ADV
emaj-232	198	57	,	,	PUNCT
emaj-232	198	58	have	have	VERB
emaj-232	198	59	excessive	excessive	ADJ
emaj-232	198	60	debts	debt	NOUN
emaj-232	198	61	,	,	PUNCT
emaj-232	198	62	can	can	AUX
emaj-232	198	63	emotionally	emotionally	ADV
emaj-232	198	64	and	and	CCONJ
emaj-232	198	65	easily	easily	ADV
emaj-232	198	66	influenced	influence	VERB
emaj-232	198	67	by	by	ADP
emaj-232	198	68	other	other	ADJ
emaj-232	198	69	’s	’s	PART
emaj-232	198	70	suggestions	suggestion	NOUN
emaj-232	198	71	,	,	PUNCT
emaj-232	198	72	have	have	AUX
emaj-232	198	73	low	low	ADJ
emaj-232	198	74	selfconfidence	selfconfidence	NOUN
emaj-232	198	75	are	be	AUX
emaj-232	198	76	potential	potential	ADJ
emaj-232	198	77	cheater	cheater	NOUN
emaj-232	198	78	profiles	profile	NOUN
emaj-232	198	79	in	in	ADP
emaj-232	198	80	my	my	PRON
emaj-232	198	81	opinion	opinion	NOUN
emaj-232	198	82	(	(	PUNCT
emaj-232	198	83	p1	p1	PROPN
emaj-232	198	84	)	)	PUNCT
emaj-232	198	85	.	.	PUNCT
emaj-232	199	1	potential	potential	ADJ
emaj-232	199	2	cheaters	cheater	NOUN
emaj-232	199	3	are	be	AUX
emaj-232	199	4	artificial	artificial	ADJ
emaj-232	199	5	individuals	individual	NOUN
emaj-232	199	6	who	who	PRON
emaj-232	199	7	try	try	VERB
emaj-232	199	8	to	to	PART
emaj-232	199	9	reflect	reflect	VERB
emaj-232	199	10	that	that	SCONJ
emaj-232	199	11	they	they	PRON
emaj-232	199	12	are	be	AUX
emaj-232	199	13	always	always	ADV
emaj-232	199	14	sincere	sincere	ADJ
emaj-232	199	15	,	,	PUNCT
emaj-232	199	16	well	well	ADV
emaj-232	199	17	-	-	PUNCT
emaj-232	199	18	dressed	dress	VERB
emaj-232	199	19	and	and	CCONJ
emaj-232	199	20	intelligent	intelligent	ADJ
emaj-232	199	21	.	.	PUNCT
emaj-232	200	1	they	they	PRON
emaj-232	200	2	always	always	ADV
emaj-232	200	3	try	try	VERB
emaj-232	200	4	to	to	PART
emaj-232	200	5	influence	influence	VERB
emaj-232	200	6	others	other	NOUN
emaj-232	200	7	with	with	ADP
emaj-232	200	8	their	their	PRON
emaj-232	200	9	unrealistic	unrealistic	ADJ
emaj-232	200	10	characteristics	characteristic	NOUN
emaj-232	200	11	(	(	PUNCT
emaj-232	200	12	p2	p2	PROPN
emaj-232	200	13	)	)	PUNCT
emaj-232	200	14	.	.	PUNCT
emaj-232	201	1	fraud	fraud	NOUN
emaj-232	201	2	staff	staff	NOUN
emaj-232	201	3	can	can	AUX
emaj-232	201	4	be	be	AUX
emaj-232	201	5	confronted	confront	VERB
emaj-232	201	6	at	at	ADP
emaj-232	201	7	any	any	DET
emaj-232	201	8	stage	stage	NOUN
emaj-232	201	9	.	.	PUNCT
emaj-232	202	1	from	from	ADP
emaj-232	202	2	leakage	leakage	NOUN
emaj-232	202	3	of	of	ADP
emaj-232	202	4	money	money	NOUN
emaj-232	202	5	to	to	ADP
emaj-232	202	6	using	use	VERB
emaj-232	202	7	a	a	DET
emaj-232	202	8	double	double	ADJ
emaj-232	202	9	receipt	receipt	NOUN
emaj-232	202	10	,	,	PUNCT
emaj-232	202	11	there	there	PRON
emaj-232	202	12	are	be	VERB
emaj-232	202	13	many	many	ADJ
emaj-232	202	14	types	type	NOUN
emaj-232	202	15	of	of	ADP
emaj-232	202	16	fraud	fraud	NOUN
emaj-232	202	17	.	.	PUNCT
emaj-232	203	1	so	so	ADV
emaj-232	203	2	,	,	PUNCT
emaj-232	203	3	it	it	PRON
emaj-232	203	4	is	be	AUX
emaj-232	203	5	very	very	ADV
emaj-232	203	6	difficult	difficult	ADJ
emaj-232	203	7	to	to	PART
emaj-232	203	8	describe	describe	VERB
emaj-232	203	9	a	a	DET
emaj-232	203	10	definite	definite	ADJ
emaj-232	203	11	profile	profile	NOUN
emaj-232	203	12	in	in	ADP
emaj-232	203	13	my	my	PRON
emaj-232	203	14	opinion	opinion	NOUN
emaj-232	203	15	.	.	PUNCT
emaj-232	204	1	it	it	PRON
emaj-232	204	2	would	would	AUX
emaj-232	204	3	also	also	ADV
emaj-232	204	4	be	be	AUX
emaj-232	204	5	dangerours	dangerour	NOUN
emaj-232	204	6	to	to	PART
emaj-232	204	7	come	come	VERB
emaj-232	204	8	up	up	ADP
emaj-232	204	9	with	with	ADP
emaj-232	204	10	such	such	DET
emaj-232	204	11	a	a	DET
emaj-232	204	12	generalization	generalization	NOUN
emaj-232	204	13	.	.	PUNCT
emaj-232	205	1	i	i	PRON
emaj-232	205	2	somtimes	somtime	VERB
emaj-232	205	3	even	even	ADV
emaj-232	205	4	observe	observe	VERB
emaj-232	205	5	people	people	NOUN
emaj-232	205	6	who	who	PRON
emaj-232	205	7	cheat	cheat	VERB
emaj-232	205	8	despite	despite	SCONJ
emaj-232	205	9	their	their	PRON
emaj-232	205	10	high	high	ADJ
emaj-232	205	11	level	level	NOUN
emaj-232	205	12	of	of	ADP
emaj-232	205	13	education	education	NOUN
emaj-232	205	14	and	and	CCONJ
emaj-232	205	15	social	social	ADJ
emaj-232	205	16	status	status	NOUN
emaj-232	205	17	(	(	PUNCT
emaj-232	205	18	p3	p3	PROPN
emaj-232	205	19	)	)	PUNCT
emaj-232	205	20	.	.	PUNCT
emaj-232	206	1	question	question	NOUN
emaj-232	206	2	6	6	NUM
emaj-232	206	3	:	:	PUNCT
emaj-232	206	4	what	what	PRON
emaj-232	206	5	kind	kind	NOUN
emaj-232	206	6	of	of	ADP
emaj-232	206	7	approach	approach	NOUN
emaj-232	206	8	do	do	AUX
emaj-232	206	9	you	you	PRON
emaj-232	206	10	use	use	VERB
emaj-232	206	11	while	while	SCONJ
emaj-232	206	12	supervising	supervise	VERB
emaj-232	206	13	business	business	NOUN
emaj-232	206	14	activities	activity	NOUN
emaj-232	206	15	?	?	PUNCT
emaj-232	207	1	i	i	PRON
emaj-232	207	2	will	will	AUX
emaj-232	207	3	exhibit	exhibit	VERB
emaj-232	207	4	an	an	DET
emaj-232	207	5	objective	objective	NOUN
emaj-232	207	6	(	(	PUNCT
emaj-232	207	7	neutral	neutral	ADJ
emaj-232	207	8	,	,	PUNCT
emaj-232	207	9	equal	equal	ADJ
emaj-232	207	10	distance	distance	NOUN
emaj-232	207	11	)	)	PUNCT
emaj-232	207	12	approach	approach	NOUN
emaj-232	207	13	.	.	PUNCT
emaj-232	208	1	then	then	ADV
emaj-232	208	2	i	i	PRON
emaj-232	208	3	will	will	AUX
emaj-232	208	4	take	take	VERB
emaj-232	208	5	an	an	DET
emaj-232	208	6	approach	approach	NOUN
emaj-232	208	7	that	that	PRON
emaj-232	208	8	puts	put	VERB
emaj-232	208	9	everything	everything	PRON
emaj-232	208	10	under	under	ADP
emaj-232	208	11	supervision	supervision	NOUN
emaj-232	208	12	,	,	PUNCT
emaj-232	208	13	assuming	assume	VERB
emaj-232	208	14	that	that	SCONJ
emaj-232	208	15	every	every	DET
emaj-232	208	16	individual	individual	NOUN
emaj-232	208	17	can	can	AUX
emaj-232	208	18	cheat	cheat	VERB
emaj-232	208	19	and	and	CCONJ
emaj-232	208	20	gain	gain	VERB
emaj-232	208	21	an	an	DET
emaj-232	208	22	unfair	unfair	ADJ
emaj-232	208	23	advantage	advantage	NOUN
emaj-232	208	24	(	(	PUNCT
emaj-232	208	25	starting	start	VERB
emaj-232	208	26	from	from	ADP
emaj-232	208	27	the	the	DET
emaj-232	208	28	owners	owner	NOUN
emaj-232	208	29	of	of	ADP
emaj-232	208	30	business	business	NOUN
emaj-232	208	31	to	to	ADP
emaj-232	208	32	all	all	DET
emaj-232	208	33	the	the	DET
emaj-232	208	34	senior	senior	ADJ
emaj-232	208	35	executives	executive	NOUN
emaj-232	208	36	and	and	CCONJ
emaj-232	208	37	ordinary	ordinary	ADJ
emaj-232	208	38	employees	employee	NOUN
emaj-232	208	39	)	)	PUNCT
emaj-232	208	40	.	.	PUNCT
emaj-232	209	1	i	i	PRON
emaj-232	209	2	would	would	AUX
emaj-232	209	3	like	like	VERB
emaj-232	209	4	to	to	PART
emaj-232	209	5	determine	determine	VERB
emaj-232	209	6	the	the	DET
emaj-232	209	7	scope	scope	NOUN
emaj-232	209	8	and	and	CCONJ
emaj-232	209	9	depth	depth	NOUN
emaj-232	209	10	of	of	ADP
emaj-232	209	11	audit	audit	NOUN
emaj-232	209	12	by	by	ADP
emaj-232	209	13	my	my	PRON
emaj-232	209	14	side	side	NOUN
emaj-232	209	15	.	.	PUNCT
emaj-232	210	1	(	(	PUNCT
emaj-232	210	2	p1	p1	PROPN
emaj-232	210	3	)	)	PUNCT
emaj-232	210	4	.	.	PUNCT
emaj-232	211	1	the	the	DET
emaj-232	211	2	method	method	NOUN
emaj-232	211	3	we	we	PRON
emaj-232	211	4	use	use	VERB
emaj-232	211	5	most	most	ADV
emaj-232	211	6	proactively	proactively	ADV
emaj-232	211	7	is	be	AUX
emaj-232	211	8	actually	actually	ADV
emaj-232	211	9	personalized	personalize	VERB
emaj-232	211	10	and	and	CCONJ
emaj-232	211	11	unique	unique	ADJ
emaj-232	211	12	according	accord	VERB
emaj-232	211	13	to	to	ADP
emaj-232	211	14	the	the	DET
emaj-232	211	15	nature	nature	NOUN
emaj-232	211	16	of	of	ADP
emaj-232	211	17	auditor	auditor	NOUN
emaj-232	211	18	and	and	CCONJ
emaj-232	211	19	company	company	NOUN
emaj-232	211	20	profile	profile	NOUN
emaj-232	211	21	(	(	PUNCT
emaj-232	211	22	p2	p2	PROPN
emaj-232	211	23	)	)	PUNCT
emaj-232	211	24	.	.	PUNCT
emaj-232	212	1	to	to	PART
emaj-232	212	2	speak	speak	VERB
emaj-232	212	3	honestly	honestly	ADV
emaj-232	212	4	,	,	PUNCT
emaj-232	212	5	i	i	PRON
emaj-232	212	6	always	always	ADV
emaj-232	212	7	follow	follow	VERB
emaj-232	212	8	the	the	DET
emaj-232	212	9	theoretical	theoretical	ADJ
emaj-232	212	10	developments	development	NOUN
emaj-232	212	11	and	and	CCONJ
emaj-232	212	12	publications	publication	NOUN
emaj-232	212	13	related	relate	VERB
emaj-232	212	14	to	to	ADP
emaj-232	212	15	my	my	PRON
emaj-232	212	16	profession	profession	NOUN
emaj-232	212	17	.	.	PUNCT
emaj-232	213	1	i	i	PRON
emaj-232	213	2	believe	believe	VERB
emaj-232	213	3	that	that	SCONJ
emaj-232	213	4	constantly	constantly	ADV
emaj-232	213	5	reading	read	VERB
emaj-232	213	6	and	and	CCONJ
emaj-232	213	7	making	make	VERB
emaj-232	213	8	research	research	NOUN
emaj-232	213	9	is	be	AUX
emaj-232	213	10	very	very	ADV
emaj-232	213	11	important	important	ADJ
emaj-232	213	12	in	in	ADP
emaj-232	213	13	our	our	PRON
emaj-232	213	14	job	job	NOUN
emaj-232	213	15	.	.	PUNCT
emaj-232	214	1	then	then	ADV
emaj-232	214	2	,	,	PUNCT
emaj-232	214	3	i	i	PRON
emaj-232	214	4	always	always	ADV
emaj-232	214	5	try	try	VERB
emaj-232	214	6	to	to	PART
emaj-232	214	7	blend	blend	VERB
emaj-232	214	8	these	these	PRON
emaj-232	214	9	with	with	ADP
emaj-232	214	10	my	my	PRON
emaj-232	214	11	practical	practical	ADJ
emaj-232	214	12	knowledge	knowledge	NOUN
emaj-232	214	13	and	and	CCONJ
emaj-232	214	14	experience	experience	NOUN
emaj-232	214	15	in	in	ADP
emaj-232	214	16	the	the	DET
emaj-232	214	17	field	field	NOUN
emaj-232	214	18	(	(	PUNCT
emaj-232	214	19	p3	p3	PROPN
emaj-232	214	20	)	)	PUNCT
emaj-232	214	21	.	.	PUNCT
emaj-232	215	1	question	question	NOUN
emaj-232	215	2	7	7	NUM
emaj-232	215	3	:	:	PUNCT
emaj-232	215	4	what	what	PRON
emaj-232	215	5	sort	sort	NOUN
emaj-232	215	6	of	of	ADP
emaj-232	215	7	order	order	NOUN
emaj-232	215	8	should	should	AUX
emaj-232	215	9	be	be	AUX
emaj-232	215	10	followed	follow	VERB
emaj-232	215	11	in	in	ADP
emaj-232	215	12	terms	term	NOUN
emaj-232	215	13	of	of	ADP
emaj-232	215	14	methods	method	NOUN
emaj-232	215	15	according	accord	VERB
emaj-232	215	16	to	to	ADP
emaj-232	215	17	the	the	DET
emaj-232	215	18	degree	degree	NOUN
emaj-232	215	19	of	of	ADP
emaj-232	215	20	importance	importance	NOUN
emaj-232	215	21	in	in	ADP
emaj-232	215	22	revealing	reveal	VERB
emaj-232	215	23	fraud	fraud	NOUN
emaj-232	215	24	,	,	PUNCT
emaj-232	215	25	corruption	corruption	NOUN
emaj-232	215	26	and	and	CCONJ
emaj-232	215	27	errors	error	NOUN
emaj-232	215	28	in	in	ADP
emaj-232	215	29	the	the	DET
emaj-232	215	30	company	company	NOUN
emaj-232	215	31	?	?	PUNCT
emaj-232	216	1	i	i	PRON
emaj-232	216	2	place	place	VERB
emaj-232	216	3	importance	importance	NOUN
emaj-232	216	4	on	on	ADP
emaj-232	216	5	operations	operation	NOUN
emaj-232	216	6	of	of	ADP
emaj-232	216	7	the	the	DET
emaj-232	216	8	company	company	NOUN
emaj-232	216	9	according	accord	VERB
emaj-232	216	10	to	to	ADP
emaj-232	216	11	the	the	DET
emaj-232	216	12	degree	degree	NOUN
emaj-232	216	13	of	of	ADP
emaj-232	216	14	influence	influence	NOUN
emaj-232	216	15	on	on	ADP
emaj-232	216	16	market	market	NOUN
emaj-232	216	17	.	.	PUNCT
emaj-232	217	1	legal	legal	ADJ
emaj-232	217	2	obligations	obligation	NOUN
emaj-232	217	3	of	of	ADP
emaj-232	217	4	the	the	DET
emaj-232	217	5	firm	firm	NOUN
emaj-232	217	6	are	be	AUX
emaj-232	217	7	also	also	ADV
emaj-232	217	8	important	important	ADJ
emaj-232	217	9	.	.	PUNCT
emaj-232	218	1	i	i	PRON
emaj-232	218	2	inspect	inspect	VERB
emaj-232	218	3	transactions	transaction	NOUN
emaj-232	218	4	in	in	ADP
emaj-232	218	5	order	order	NOUN
emaj-232	218	6	of	of	ADP
emaj-232	218	7	importance	importance	NOUN
emaj-232	218	8	within	within	ADP
emaj-232	218	9	the	the	DET
emaj-232	218	10	time	time	NOUN
emaj-232	218	11	period	period	NOUN
emaj-232	218	12	for	for	ADP
emaj-232	218	13	audit	audit	NOUN
emaj-232	218	14	(	(	PUNCT
emaj-232	218	15	p1	p1	NOUN
emaj-232	218	16	)	)	PUNCT
emaj-232	218	17	.	.	PUNCT
emaj-232	219	1	there	there	PRON
emaj-232	219	2	are	be	VERB
emaj-232	219	3	a	a	DET
emaj-232	219	4	lot	lot	NOUN
emaj-232	219	5	of	of	ADP
emaj-232	219	6	methods	method	NOUN
emaj-232	219	7	that	that	PRON
emaj-232	219	8	i	i	PRON
emaj-232	219	9	have	have	VERB
emaj-232	219	10	to	to	PART
emaj-232	219	11	consider	consider	VERB
emaj-232	219	12	(	(	PUNCT
emaj-232	219	13	p2	p2	NOUN
emaj-232	219	14	)	)	PUNCT
emaj-232	219	15	.	.	PUNCT
emaj-232	220	1	today	today	NOUN
emaj-232	220	2	,	,	PUNCT
emaj-232	220	3	many	many	ADJ
emaj-232	220	4	control	control	NOUN
emaj-232	220	5	elements	element	NOUN
emaj-232	220	6	such	such	ADJ
emaj-232	220	7	as	as	ADP
emaj-232	220	8	fraud	fraud	NOUN
emaj-232	220	9	policies	policy	NOUN
emaj-232	220	10	,	,	PUNCT
emaj-232	220	11	fraud	fraud	NOUN
emaj-232	220	12	risk	risk	NOUN
emaj-232	220	13	appraisal	appraisal	NOUN
emaj-232	220	14	,	,	PUNCT
emaj-232	220	15	duty	duty	NOUN
emaj-232	220	16	rotation	rotation	NOUN
emaj-232	220	17	and	and	CCONJ
emaj-232	220	18	training	training	NOUN
emaj-232	220	19	to	to	PART
emaj-232	220	20	protect	protect	VERB
emaj-232	220	21	against	against	ADP
emaj-232	220	22	fraud	fraud	NOUN
emaj-232	220	23	and	and	CCONJ
emaj-232	220	24	errors	error	NOUN
emaj-232	220	25	have	have	AUX
emaj-232	220	26	been	be	AUX
emaj-232	220	27	developed	develop	VERB
emaj-232	220	28	in	in	ADP
emaj-232	220	29	order	order	NOUN
emaj-232	220	30	to	to	PART
emaj-232	220	31	prevent	prevent	VERB
emaj-232	220	32	asset	asset	NOUN
emaj-232	220	33	losses	loss	NOUN
emaj-232	220	34	in	in	ADP
emaj-232	220	35	the	the	DET
emaj-232	220	36	business	business	NOUN
emaj-232	220	37	.	.	PUNCT
emaj-232	221	1	several	several	ADJ
emaj-232	221	2	methods	method	NOUN
emaj-232	221	3	have	have	AUX
emaj-232	221	4	been	be	AUX
emaj-232	221	5	used	use	VERB
emaj-232	221	6	to	to	PART
emaj-232	221	7	detect	detect	VERB
emaj-232	221	8	frauds	fraud	NOUN
emaj-232	221	9	and	and	CCONJ
emaj-232	221	10	errors	error	NOUN
emaj-232	221	11	,	,	PUNCT
emaj-232	221	12	such	such	ADJ
emaj-232	221	13	as	as	ADP
emaj-232	221	14	the	the	DET
emaj-232	221	15	benford	benford	NOUN
emaj-232	221	16	's	's	PART
emaj-232	221	17	law	law	NOUN
emaj-232	221	18	,	,	PUNCT
emaj-232	221	19	artificial	artificial	ADJ
emaj-232	221	20	neural	neural	ADJ
emaj-232	221	21	networks	network	NOUN
emaj-232	221	22	,	,	PUNCT
emaj-232	221	23	analytical	analytical	ADJ
emaj-232	221	24	methods	method	NOUN
emaj-232	221	25	,	,	PUNCT
emaj-232	221	26	data	datum	NOUN
emaj-232	221	27	mining	mining	NOUN
emaj-232	221	28	,	,	PUNCT
emaj-232	221	29	red	red	ADJ
emaj-232	221	30	flags	flag	NOUN
emaj-232	221	31	and	and	CCONJ
emaj-232	221	32	analytical	analytical	ADJ
emaj-232	221	33	methods	method	NOUN
emaj-232	221	34	(	(	PUNCT
emaj-232	221	35	p3	p3	PROPN
emaj-232	221	36	)	)	PUNCT
emaj-232	221	37	.	.	PUNCT
emaj-232	222	1	question	question	NOUN
emaj-232	222	2	8	8	NUM
emaj-232	222	3	:	:	PUNCT
emaj-232	222	4	what	what	PRON
emaj-232	222	5	are	be	AUX
emaj-232	222	6	the	the	DET
emaj-232	222	7	challenges	challenge	NOUN
emaj-232	222	8	that	that	PRON
emaj-232	222	9	supervisors	supervisor	NOUN
emaj-232	222	10	may	may	AUX
emaj-232	222	11	encounter	encounter	VERB
emaj-232	222	12	when	when	SCONJ
emaj-232	222	13	conducting	conduct	VERB
emaj-232	222	14	a	a	DET
emaj-232	222	15	fraud	fraud	NOUN
emaj-232	222	16	or	or	CCONJ
emaj-232	222	17	error	error	NOUN
emaj-232	222	18	audit	audit	NOUN
emaj-232	222	19	,	,	PUNCT
emaj-232	222	20	or	or	CCONJ
emaj-232	222	21	what	what	PRON
emaj-232	222	22	should	should	AUX
emaj-232	222	23	they	they	PRON
emaj-232	222	24	pay	pay	VERB
emaj-232	222	25	attention	attention	NOUN
emaj-232	222	26	to	to	ADP
emaj-232	222	27	?	?	PUNCT
emaj-232	223	1	suggestions	suggestion	NOUN
emaj-232	223	2	and	and	CCONJ
emaj-232	223	3	guidance	guidance	NOUN
emaj-232	223	4	of	of	ADP
emaj-232	223	5	others	other	NOUN
emaj-232	223	6	must	must	AUX
emaj-232	223	7	be	be	AUX
emaj-232	223	8	considered	consider	VERB
emaj-232	223	9	.	.	PUNCT
emaj-232	224	1	however	however	ADV
emaj-232	224	2	,	,	PUNCT
emaj-232	224	3	restrictions	restriction	NOUN
emaj-232	224	4	on	on	ADP
emaj-232	224	5	the	the	DET
emaj-232	224	6	scope	scope	NOUN
emaj-232	224	7	of	of	ADP
emaj-232	224	8	audit	audit	NOUN
emaj-232	224	9	must	must	AUX
emaj-232	224	10	definitely	definitely	ADV
emaj-232	224	11	be	be	AUX
emaj-232	224	12	eliminated	eliminate	VERB
emaj-232	224	13	.	.	PUNCT
emaj-232	225	1	also	also	ADV
emaj-232	225	2	,	,	PUNCT
emaj-232	225	3	sometimes	sometimes	ADV
emaj-232	225	4	there	there	PRON
emaj-232	225	5	is	be	VERB
emaj-232	225	6	pressure	pressure	NOUN
emaj-232	225	7	from	from	ADP
emaj-232	225	8	auditees	auditee	NOUN
emaj-232	225	9	and	and	CCONJ
emaj-232	225	10	top	top	ADJ
emaj-232	225	11	managers	manager	NOUN
emaj-232	225	12	that	that	SCONJ
emaj-232	225	13	auditors	auditor	NOUN
emaj-232	225	14	are	be	AUX
emaj-232	225	15	dependent	dependent	ADJ
emaj-232	225	16	on	on	ADP
emaj-232	225	17	.	.	PUNCT
emaj-232	226	1	that	that	PRON
emaj-232	226	2	has	have	VERB
emaj-232	226	3	to	to	PART
emaj-232	226	4	change	change	VERB
emaj-232	226	5	,	,	PUNCT
emaj-232	226	6	because	because	SCONJ
emaj-232	226	7	this	this	PRON
emaj-232	226	8	is	be	AUX
emaj-232	226	9	currently	currently	ADV
emaj-232	226	10	one	one	NUM
emaj-232	226	11	of	of	ADP
emaj-232	226	12	the	the	DET
emaj-232	226	13	biggest	big	ADJ
emaj-232	226	14	problems	problem	NOUN
emaj-232	226	15	for	for	ADP
emaj-232	226	16	turkey	turkey	NOUN
emaj-232	226	17	in	in	ADP
emaj-232	226	18	the	the	DET
emaj-232	226	19	auditing	auditing	NOUN
emaj-232	226	20	profession	profession	NOUN
emaj-232	226	21	(	(	PUNCT
emaj-232	226	22	p1	p1	PROPN
emaj-232	226	23	)	)	PUNCT
emaj-232	226	24	.	.	PUNCT
emaj-232	227	1	documents	document	NOUN
emaj-232	227	2	and	and	CCONJ
emaj-232	227	3	records	record	NOUN
emaj-232	227	4	need	need	VERB
emaj-232	227	5	to	to	PART
emaj-232	227	6	be	be	AUX
emaj-232	227	7	examined	examine	VERB
emaj-232	227	8	may	may	AUX
emaj-232	227	9	be	be	AUX
emaj-232	227	10	inadequate	inadequate	ADJ
emaj-232	227	11	or	or	CCONJ
emaj-232	227	12	partially	partially	ADV
emaj-232	227	13	hidden	hide	VERB
emaj-232	227	14	.	.	PUNCT
emaj-232	228	1	the	the	DET
emaj-232	228	2	documents	document	NOUN
emaj-232	228	3	and	and	CCONJ
emaj-232	228	4	records	record	NOUN
emaj-232	228	5	submitted	submit	VERB
emaj-232	228	6	must	must	AUX
emaj-232	228	7	be	be	AUX
emaj-232	228	8	tested	test	VERB
emaj-232	228	9	for	for	ADP
emaj-232	228	10	authenticity	authenticity	NOUN
emaj-232	228	11	.	.	PUNCT
emaj-232	229	1	this	this	PRON
emaj-232	229	2	does	do	AUX
emaj-232	229	3	not	not	PART
emaj-232	229	4	have	have	VERB
emaj-232	229	5	a	a	DET
emaj-232	229	6	standard	standard	NOUN
emaj-232	229	7	.	.	PUNCT
emaj-232	230	1	testing	testing	NOUN
emaj-232	230	2	of	of	ADP
emaj-232	230	3	accuracy	accuracy	NOUN
emaj-232	230	4	for	for	ADP
emaj-232	230	5	each	each	DET
emaj-232	230	6	document	document	NOUN
emaj-232	230	7	and	and	CCONJ
emaj-232	230	8	record	record	NOUN
emaj-232	230	9	is	be	AUX
emaj-232	230	10	different	different	ADJ
emaj-232	230	11	from	from	ADP
emaj-232	230	12	receiving	receive	VERB
emaj-232	230	13	confirmation	confirmation	NOUN
emaj-232	230	14	from	from	ADP
emaj-232	230	15	the	the	DET
emaj-232	230	16	interested	interested	ADJ
emaj-232	230	17	parties	party	NOUN
emaj-232	230	18	(	(	PUNCT
emaj-232	230	19	p2	p2	PROPN
emaj-232	230	20	)	)	PUNCT
emaj-232	230	21	.	.	PUNCT
emaj-232	231	1	independent	independent	ADJ
emaj-232	231	2	auditor	auditor	NOUN
emaj-232	231	3	should	should	AUX
emaj-232	231	4	use	use	VERB
emaj-232	231	5	his	his	PRON
emaj-232	231	6	/	/	SYM
emaj-232	231	7	her	her	PRON
emaj-232	231	8	professional	professional	ADJ
emaj-232	231	9	judgment	judgment	NOUN
emaj-232	231	10	to	to	PART
emaj-232	231	11	decide	decide	VERB
emaj-232	231	12	which	which	DET
emaj-232	231	13	technique	technique	NOUN
emaj-232	231	14	he	he	PRON
emaj-232	231	15	/	/	PUNCT
emaj-232	231	16	she	she	PRON
emaj-232	231	17	should	should	AUX
emaj-232	231	18	choose	choose	VERB
emaj-232	231	19	,	,	PUNCT
emaj-232	231	20	and	and	CCONJ
emaj-232	231	21	at	at	ADP
emaj-232	231	22	what	what	DET
emaj-232	231	23	level	level	NOUN
emaj-232	231	24	they	they	PRON
emaj-232	231	25	will	will	AUX
emaj-232	231	26	be	be	AUX
emaj-232	231	27	used	use	VERB
emaj-232	231	28	.	.	PUNCT
emaj-232	232	1	expectations	expectation	NOUN
emaj-232	232	2	of	of	ADP
emaj-232	232	3	the	the	DET
emaj-232	232	4	top	top	ADJ
emaj-232	232	5	management	management	NOUN
emaj-232	232	6	should	should	AUX
emaj-232	232	7	be	be	AUX
emaj-232	232	8	considered	consider	VERB
emaj-232	232	9	by	by	ADP
emaj-232	232	10	the	the	DET
emaj-232	232	11	auditor	auditor	NOUN
emaj-232	232	12	as	as	ADV
emaj-232	232	13	well	well	ADV
emaj-232	232	14	.	.	PUNCT
emaj-232	233	1	the	the	DET
emaj-232	233	2	main	main	ADJ
emaj-232	233	3	aim	aim	NOUN
emaj-232	233	4	of	of	ADP
emaj-232	233	5	any	any	DET
emaj-232	233	6	business	business	NOUN
emaj-232	233	7	is	be	AUX
emaj-232	233	8	to	to	PART
emaj-232	233	9	make	make	VERB
emaj-232	233	10	profit	profit	NOUN
emaj-232	233	11	.	.	PUNCT
emaj-232	234	1	the	the	DET
emaj-232	234	2	auditor	auditor	NOUN
emaj-232	234	3	should	should	AUX
emaj-232	234	4	know	know	VERB
emaj-232	234	5	the	the	DET
emaj-232	234	6	company	company	NOUN
emaj-232	234	7	well	well	ADV
emaj-232	234	8	and	and	CCONJ
emaj-232	234	9	must	must	AUX
emaj-232	234	10	be	be	AUX
emaj-232	234	11	familiar	familiar	ADJ
emaj-232	234	12	with	with	ADP
emaj-232	234	13	the	the	DET
emaj-232	234	14	operations	operation	NOUN
emaj-232	234	15	as	as	ADV
emaj-232	234	16	well	well	ADV
emaj-232	234	17	as	as	ADP
emaj-232	234	18	the	the	DET
emaj-232	234	19	sector	sector	NOUN
emaj-232	234	20	of	of	ADP
emaj-232	234	21	business	business	NOUN
emaj-232	234	22	.	.	PUNCT
emaj-232	235	1	he	he	PRON
emaj-232	235	2	/	/	PUNCT
emaj-232	236	1	she	she	PRON
emaj-232	236	2	should	should	AUX
emaj-232	236	3	also	also	ADV
emaj-232	236	4	make	make	VERB
emaj-232	236	5	sure	sure	ADJ
emaj-232	236	6	that	that	SCONJ
emaj-232	236	7	,	,	PUNCT
emaj-232	236	8	transactions	transaction	NOUN
emaj-232	236	9	are	be	AUX
emaj-232	236	10	carried	carry	VERB
emaj-232	236	11	out	out	ADP
emaj-232	236	12	in	in	ADP
emaj-232	236	13	accordance	accordance	NOUN
emaj-232	236	14	with	with	ADP
emaj-232	236	15	the	the	DET
emaj-232	236	16	procedures	procedure	NOUN
emaj-232	236	17	determined	determine	VERB
emaj-232	236	18	by	by	ADP
emaj-232	236	19	authorities	authority	NOUN
emaj-232	236	20	(	(	PUNCT
emaj-232	236	21	p3	p3	PROPN
emaj-232	236	22	)	)	PUNCT
emaj-232	236	23	.	.	PUNCT
emaj-232	237	1	question	question	NOUN
emaj-232	237	2	9	9	NUM
emaj-232	237	3	:	:	PUNCT
emaj-232	237	4	what	what	PRON
emaj-232	237	5	do	do	AUX
emaj-232	237	6	you	you	PRON
emaj-232	237	7	think	think	VERB
emaj-232	237	8	about	about	ADP
emaj-232	237	9	accounting	account	VERB
emaj-232	237	10	related	relate	VERB
emaj-232	237	11	fraud	fraud	NOUN
emaj-232	237	12	and	and	CCONJ
emaj-232	237	13	error	error	NOUN
emaj-232	237	14	controls	control	NOUN
emaj-232	237	15	in	in	ADP
emaj-232	237	16	turkey	turkey	NOUN
emaj-232	237	17	?	?	PUNCT
emaj-232	238	1	accounting	account	VERB
emaj-232	238	2	related	relate	VERB
emaj-232	238	3	fraud	fraud	NOUN
emaj-232	238	4	and	and	CCONJ
emaj-232	238	5	error	error	NOUN
emaj-232	238	6	controls	control	NOUN
emaj-232	238	7	are	be	AUX
emaj-232	238	8	more	more	ADV
emaj-232	238	9	effective	effective	ADJ
emaj-232	238	10	in	in	ADP
emaj-232	238	11	turkey	turkey	NOUN
emaj-232	238	12	compared	compare	VERB
emaj-232	238	13	to	to	ADP
emaj-232	238	14	the	the	DET
emaj-232	238	15	previous	previous	ADJ
emaj-232	238	16	years	year	NOUN
emaj-232	238	17	.	.	PUNCT
emaj-232	239	1	fraud	fraud	NOUN
emaj-232	239	2	and	and	CCONJ
emaj-232	239	3	error	error	NOUN
emaj-232	239	4	inspections	inspection	NOUN
emaj-232	239	5	are	be	AUX
emaj-232	239	6	very	very	ADV
emaj-232	239	7	effective	effective	ADJ
emaj-232	239	8	in	in	ADP
emaj-232	239	9	high	high	ADJ
emaj-232	239	10	scaled	scale	VERB
emaj-232	239	11	international	international	ADJ
emaj-232	239	12	companies	company	NOUN
emaj-232	239	13	in	in	ADP
emaj-232	239	14	turkey	turkey	NOUN
emaj-232	239	15	.	.	PUNCT
emaj-232	240	1	importance	importance	NOUN
emaj-232	240	2	to	to	PART
emaj-232	240	3	volume	volume	VERB
emaj-232	240	4	11	11	NUM
emaj-232	240	5	no	no	DET
emaj-232	240	6	1	1	NUM
emaj-232	240	7	(	(	PUNCT
emaj-232	240	8	2021	2021	NUM
emaj-232	240	9	)	)	PUNCT
emaj-232	240	10	|	|	ADV
emaj-232	240	11	issn	issn	VERB
emaj-232	240	12	2158	2158	NUM
emaj-232	240	13	-	-	SYM
emaj-232	240	14	8708	8708	NUM
emaj-232	240	15	(	(	PUNCT
emaj-232	240	16	online	online	NOUN
emaj-232	240	17	)	)	PUNCT
emaj-232	240	18	|	|	ADV
emaj-232	240	19	doi	doi	X
emaj-232	240	20	10.5195	10.5195	NUM
emaj-232	240	21	/	/	SYM
emaj-232	240	22	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	240	23	|	|	NOUN
emaj-232	240	24	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-232	240	25	cevdet	cevdet	PROPN
emaj-232	240	26	kızıl	kızıl	PROPN
emaj-232	240	27	,	,	PUNCT
emaj-232	240	28	erol	erol	NOUN
emaj-232	240	29	muzır	muzır	NOUN
emaj-232	240	30	,	,	PUNCT
emaj-232	240	31	vildan	vildan	PROPN
emaj-232	240	32	yılmaz	yılmaz	PROPN
emaj-232	240	33	emerging	emerge	VERB
emaj-232	240	34	markets	market	NOUN
emaj-232	240	35	journal	journal	NOUN
emaj-232	240	36	|	|	ADV
emaj-232	240	37	p	p	NOUN
emaj-232	240	38	a	a	DET
emaj-232	240	39	g	g	NOUN
emaj-232	240	40	e	e	NOUN
emaj-232	240	41	1	1	NUM
emaj-232	240	42	0	0	NUM
emaj-232	240	43	1	1	NUM
emaj-232	240	44	accounting	accounting	NOUN
emaj-232	240	45	related	relate	VERB
emaj-232	240	46	fraud	fraud	NOUN
emaj-232	240	47	and	and	CCONJ
emaj-232	240	48	error	error	NOUN
emaj-232	240	49	controls	control	NOUN
emaj-232	240	50	is	be	AUX
emaj-232	240	51	given	give	VERB
emaj-232	240	52	much	much	ADV
emaj-232	240	53	more	more	ADV
emaj-232	240	54	now	now	ADV
emaj-232	240	55	and	and	CCONJ
emaj-232	240	56	the	the	DET
emaj-232	240	57	awareness	awareness	NOUN
emaj-232	240	58	is	be	AUX
emaj-232	240	59	higher	high	ADJ
emaj-232	240	60	.	.	PUNCT
emaj-232	241	1	the	the	DET
emaj-232	241	2	required	require	VERB
emaj-232	241	3	time	time	NOUN
emaj-232	241	4	and	and	CCONJ
emaj-232	241	5	staff	staff	NOUN
emaj-232	241	6	to	to	PART
emaj-232	241	7	minimize	minimize	VERB
emaj-232	241	8	the	the	DET
emaj-232	241	9	accounting	accounting	NOUN
emaj-232	241	10	related	relate	VERB
emaj-232	241	11	fraud	fraud	NOUN
emaj-232	241	12	and	and	CCONJ
emaj-232	241	13	error	error	NOUN
emaj-232	241	14	are	be	AUX
emaj-232	241	15	generally	generally	ADV
emaj-232	241	16	determined	determine	VERB
emaj-232	241	17	correct	correct	ADJ
emaj-232	241	18	as	as	ADV
emaj-232	241	19	well	well	ADV
emaj-232	241	20	(	(	PUNCT
emaj-232	241	21	p1	p1	NOUN
emaj-232	241	22	)	)	PUNCT
emaj-232	241	23	.	.	PUNCT
emaj-232	242	1	internal	internal	ADJ
emaj-232	242	2	auditing	auditing	NOUN
emaj-232	242	3	,	,	PUNCT
emaj-232	242	4	fraud	fraud	NOUN
emaj-232	242	5	and	and	CCONJ
emaj-232	242	6	error	error	NOUN
emaj-232	242	7	supervision	supervision	NOUN
emaj-232	242	8	are	be	AUX
emaj-232	242	9	still	still	ADV
emaj-232	242	10	not	not	PART
emaj-232	242	11	very	very	ADV
emaj-232	242	12	effective	effective	ADJ
emaj-232	242	13	and	and	CCONJ
emaj-232	242	14	more	more	ADJ
emaj-232	242	15	improvements	improvement	NOUN
emaj-232	242	16	are	be	AUX
emaj-232	242	17	needed	need	VERB
emaj-232	242	18	.	.	PUNCT
emaj-232	243	1	first	first	ADV
emaj-232	243	2	of	of	ADP
emaj-232	243	3	all	all	PRON
emaj-232	243	4	,	,	PUNCT
emaj-232	243	5	internal	internal	ADJ
emaj-232	243	6	auditors	auditor	NOUN
emaj-232	243	7	are	be	AUX
emaj-232	243	8	sometimes	sometimes	ADV
emaj-232	243	9	regarded	regard	VERB
emaj-232	243	10	as	as	ADP
emaj-232	243	11	an	an	DET
emaj-232	243	12	expense	expense	NOUN
emaj-232	243	13	factor	factor	NOUN
emaj-232	243	14	and	and	CCONJ
emaj-232	243	15	some	some	DET
emaj-232	243	16	firm	firm	ADJ
emaj-232	243	17	oweners	owener	NOUN
emaj-232	243	18	as	as	ADV
emaj-232	243	19	well	well	ADV
emaj-232	243	20	as	as	ADP
emaj-232	243	21	top	top	ADJ
emaj-232	243	22	managers	manager	NOUN
emaj-232	243	23	consider	consider	VERB
emaj-232	243	24	them	they	PRON
emaj-232	243	25	to	to	PART
emaj-232	243	26	to	to	PART
emaj-232	243	27	be	be	AUX
emaj-232	243	28	inefficient	inefficient	ADJ
emaj-232	243	29	from	from	ADP
emaj-232	243	30	the	the	DET
emaj-232	243	31	beginning	beginning	NOUN
emaj-232	243	32	.	.	PUNCT
emaj-232	244	1	this	this	PRON
emaj-232	244	2	is	be	AUX
emaj-232	244	3	a	a	DET
emaj-232	244	4	very	very	ADV
emaj-232	244	5	dangerous	dangerous	ADJ
emaj-232	244	6	and	and	CCONJ
emaj-232	244	7	biased	biased	ADJ
emaj-232	244	8	approach	approach	NOUN
emaj-232	244	9	,	,	PUNCT
emaj-232	244	10	which	which	PRON
emaj-232	244	11	also	also	ADV
emaj-232	244	12	hurts	hurt	VERB
emaj-232	244	13	the	the	DET
emaj-232	244	14	turkish	turkish	ADJ
emaj-232	244	15	economy	economy	NOUN
emaj-232	244	16	.	.	PUNCT
emaj-232	245	1	thus	thus	ADV
emaj-232	245	2	,	,	PUNCT
emaj-232	245	3	internal	internal	ADJ
emaj-232	245	4	auditors	auditor	NOUN
emaj-232	245	5	are	be	AUX
emaj-232	245	6	not	not	PART
emaj-232	245	7	financially	financially	ADV
emaj-232	245	8	supported	support	VERB
emaj-232	245	9	in	in	ADP
emaj-232	245	10	specific	specific	ADJ
emaj-232	245	11	companies	company	NOUN
emaj-232	245	12	from	from	ADP
emaj-232	245	13	the	the	DET
emaj-232	245	14	beginning	beginning	NOUN
emaj-232	245	15	.	.	PUNCT
emaj-232	246	1	in	in	ADP
emaj-232	246	2	some	some	DET
emaj-232	246	3	situations	situation	NOUN
emaj-232	246	4	,	,	PUNCT
emaj-232	246	5	an	an	DET
emaj-232	246	6	internal	internal	ADJ
emaj-232	246	7	auditor	auditor	NOUN
emaj-232	246	8	is	be	AUX
emaj-232	246	9	just	just	ADV
emaj-232	246	10	employed	employ	VERB
emaj-232	246	11	because	because	SCONJ
emaj-232	246	12	of	of	ADP
emaj-232	246	13	the	the	DET
emaj-232	246	14	law	law	NOUN
emaj-232	246	15	or	or	CCONJ
emaj-232	246	16	considering	consider	VERB
emaj-232	246	17	the	the	DET
emaj-232	246	18	reputation	reputation	NOUN
emaj-232	246	19	of	of	ADP
emaj-232	246	20	firm	firm	NOUN
emaj-232	246	21	against	against	ADP
emaj-232	246	22	other	other	ADJ
emaj-232	246	23	organizations	organization	NOUN
emaj-232	246	24	.	.	PUNCT
emaj-232	247	1	subjective	subjective	ADJ
emaj-232	247	2	preferences	preference	NOUN
emaj-232	247	3	of	of	ADP
emaj-232	247	4	the	the	DET
emaj-232	247	5	business	business	NOUN
emaj-232	247	6	owner	owner	NOUN
emaj-232	247	7	or	or	CCONJ
emaj-232	247	8	top	top	ADJ
emaj-232	247	9	managers	manager	NOUN
emaj-232	247	10	,	,	PUNCT
emaj-232	247	11	rather	rather	ADV
emaj-232	247	12	than	than	ADP
emaj-232	247	13	the	the	DET
emaj-232	247	14	recommendations	recommendation	NOUN
emaj-232	247	15	and	and	CCONJ
emaj-232	247	16	suggestions	suggestion	NOUN
emaj-232	247	17	of	of	ADP
emaj-232	247	18	the	the	DET
emaj-232	247	19	internal	internal	ADJ
emaj-232	247	20	auditor	auditor	NOUN
emaj-232	247	21	also	also	ADV
emaj-232	247	22	cause	cause	VERB
emaj-232	247	23	significant	significant	ADJ
emaj-232	247	24	problems	problem	NOUN
emaj-232	247	25	.	.	PUNCT
emaj-232	248	1	internal	internal	ADJ
emaj-232	248	2	auditing	auditing	NOUN
emaj-232	248	3	is	be	AUX
emaj-232	248	4	still	still	ADV
emaj-232	248	5	not	not	PART
emaj-232	248	6	seen	see	VERB
emaj-232	248	7	as	as	ADP
emaj-232	248	8	a	a	DET
emaj-232	248	9	separate	separate	ADJ
emaj-232	248	10	field	field	NOUN
emaj-232	248	11	of	of	ADP
emaj-232	248	12	expertise	expertise	NOUN
emaj-232	248	13	in	in	ADP
emaj-232	248	14	some	some	DET
emaj-232	248	15	companies	company	NOUN
emaj-232	248	16	(	(	PUNCT
emaj-232	248	17	p2	p2	PROPN
emaj-232	248	18	)	)	PUNCT
emaj-232	248	19	.	.	PUNCT
emaj-232	249	1	i	i	PRON
emaj-232	249	2	believe	believe	VERB
emaj-232	249	3	that	that	SCONJ
emaj-232	249	4	controls	control	NOUN
emaj-232	249	5	to	to	PART
emaj-232	249	6	prevent	prevent	VERB
emaj-232	249	7	the	the	DET
emaj-232	249	8	accounting	accounting	NOUN
emaj-232	249	9	related	relate	VERB
emaj-232	249	10	fraud	fraud	NOUN
emaj-232	249	11	and	and	CCONJ
emaj-232	249	12	errors	error	NOUN
emaj-232	249	13	heve	heve	AUX
emaj-232	249	14	developed	develop	VERB
emaj-232	249	15	significantly	significantly	ADV
emaj-232	249	16	in	in	ADP
emaj-232	249	17	the	the	DET
emaj-232	249	18	recent	recent	ADJ
emaj-232	249	19	years	year	NOUN
emaj-232	249	20	at	at	ADP
emaj-232	249	21	turkey	turkey	NOUN
emaj-232	249	22	.	.	PUNCT
emaj-232	250	1	we	we	PRON
emaj-232	250	2	are	be	AUX
emaj-232	250	3	definitely	definitely	ADV
emaj-232	250	4	not	not	PART
emaj-232	250	5	the	the	DET
emaj-232	250	6	best	good	ADJ
emaj-232	250	7	and	and	CCONJ
emaj-232	250	8	still	still	ADV
emaj-232	250	9	have	have	VERB
emaj-232	250	10	a	a	DET
emaj-232	250	11	long	long	ADJ
emaj-232	250	12	jouney	jouney	NOUN
emaj-232	250	13	to	to	PART
emaj-232	250	14	complete	complete	VERB
emaj-232	250	15	,	,	PUNCT
emaj-232	250	16	but	but	CCONJ
emaj-232	250	17	the	the	DET
emaj-232	250	18	latest	late	ADJ
emaj-232	250	19	improvements	improvement	NOUN
emaj-232	250	20	make	make	VERB
emaj-232	250	21	me	i	PRON
emaj-232	250	22	pleased	pleased	ADJ
emaj-232	250	23	.	.	PUNCT
emaj-232	251	1	i	i	PRON
emaj-232	251	2	am	be	AUX
emaj-232	251	3	much	much	ADV
emaj-232	251	4	more	more	ADV
emaj-232	251	5	hopeful	hopeful	ADJ
emaj-232	251	6	for	for	ADP
emaj-232	251	7	the	the	DET
emaj-232	251	8	future	future	NOUN
emaj-232	251	9	.	.	PUNCT
emaj-232	252	1	professionals	professional	NOUN
emaj-232	252	2	even	even	ADV
emaj-232	252	3	in	in	ADP
emaj-232	252	4	the	the	DET
emaj-232	252	5	large	large	ADJ
emaj-232	252	6	scaled	scale	VERB
emaj-232	252	7	and	and	CCONJ
emaj-232	252	8	famous	famous	ADJ
emaj-232	252	9	firms	firm	NOUN
emaj-232	252	10	had	have	AUX
emaj-232	252	11	not	not	PART
emaj-232	252	12	heard	hear	VERB
emaj-232	252	13	of	of	ADP
emaj-232	252	14	internal	internal	ADJ
emaj-232	252	15	controls	control	NOUN
emaj-232	252	16	and	and	CCONJ
emaj-232	252	17	auditing	auditing	NOUN
emaj-232	252	18	in	in	ADP
emaj-232	252	19	the	the	DET
emaj-232	252	20	former	former	ADJ
emaj-232	252	21	years	year	NOUN
emaj-232	252	22	at	at	ADP
emaj-232	252	23	turkey	turkey	NOUN
emaj-232	252	24	.	.	PUNCT
emaj-232	253	1	however	however	ADV
emaj-232	253	2	,	,	PUNCT
emaj-232	253	3	we	we	PRON
emaj-232	253	4	can	can	AUX
emaj-232	253	5	even	even	ADV
emaj-232	253	6	observe	observe	VERB
emaj-232	253	7	middle	middle	ADJ
emaj-232	253	8	sized	sized	ADJ
emaj-232	253	9	firms	firm	NOUN
emaj-232	253	10	with	with	ADP
emaj-232	253	11	separate	separate	ADJ
emaj-232	253	12	auditing	auditing	NOUN
emaj-232	253	13	,	,	PUNCT
emaj-232	253	14	internal	internal	ADJ
emaj-232	253	15	controls	control	NOUN
emaj-232	253	16	and	and	CCONJ
emaj-232	253	17	risk	risk	NOUN
emaj-232	253	18	management	management	NOUN
emaj-232	253	19	departments	department	NOUN
emaj-232	253	20	today	today	NOUN
emaj-232	253	21	(	(	PUNCT
emaj-232	253	22	p3	p3	PROPN
emaj-232	253	23	)	)	PUNCT
emaj-232	253	24	.	.	PUNCT
emaj-232	254	1	question	question	NOUN
emaj-232	254	2	10	10	NUM
emaj-232	254	3	:	:	PUNCT
emaj-232	254	4	how	how	SCONJ
emaj-232	254	5	do	do	AUX
emaj-232	254	6	you	you	PRON
emaj-232	254	7	see	see	VERB
emaj-232	254	8	the	the	DET
emaj-232	254	9	future	future	NOUN
emaj-232	254	10	of	of	ADP
emaj-232	254	11	accounting	account	VERB
emaj-232	254	12	related	relate	VERB
emaj-232	254	13	fraud	fraud	NOUN
emaj-232	254	14	and	and	CCONJ
emaj-232	254	15	error	error	NOUN
emaj-232	254	16	controls	control	NOUN
emaj-232	254	17	in	in	ADP
emaj-232	254	18	the	the	DET
emaj-232	254	19	world	world	NOUN
emaj-232	254	20	and	and	CCONJ
emaj-232	254	21	turkey	turkey	NOUN
emaj-232	254	22	?	?	PUNCT
emaj-232	255	1	accounting	account	VERB
emaj-232	255	2	related	relate	VERB
emaj-232	255	3	fraud	fraud	NOUN
emaj-232	255	4	and	and	CCONJ
emaj-232	255	5	error	error	NOUN
emaj-232	255	6	auditing	auditing	NOUN
emaj-232	255	7	in	in	ADP
emaj-232	255	8	the	the	DET
emaj-232	255	9	world	world	NOUN
emaj-232	255	10	and	and	CCONJ
emaj-232	255	11	turkey	turkey	NOUN
emaj-232	255	12	is	be	AUX
emaj-232	255	13	becoming	become	VERB
emaj-232	255	14	increasingly	increasingly	ADV
emaj-232	255	15	important	important	ADJ
emaj-232	255	16	.	.	PUNCT
emaj-232	256	1	whether	whether	SCONJ
emaj-232	256	2	or	or	CCONJ
emaj-232	256	3	not	not	PART
emaj-232	256	4	the	the	DET
emaj-232	256	5	losses	loss	NOUN
emaj-232	256	6	caused	cause	VERB
emaj-232	256	7	by	by	ADP
emaj-232	256	8	fraudulent	fraudulent	ADJ
emaj-232	256	9	institutions	institution	NOUN
emaj-232	256	10	can	can	AUX
emaj-232	256	11	be	be	AUX
emaj-232	256	12	foreseen	foresee	VERB
emaj-232	256	13	,	,	PUNCT
emaj-232	256	14	this	this	PRON
emaj-232	256	15	increases	increase	VERB
emaj-232	256	16	awareness	awareness	NOUN
emaj-232	256	17	(	(	PUNCT
emaj-232	256	18	p1	p1	PROPN
emaj-232	256	19	)	)	PUNCT
emaj-232	256	20	.	.	PUNCT
emaj-232	257	1	accounting	account	VERB
emaj-232	257	2	related	relate	VERB
emaj-232	257	3	fraud	fraud	NOUN
emaj-232	257	4	and	and	CCONJ
emaj-232	257	5	error	error	NOUN
emaj-232	257	6	auditing	auditing	NOUN
emaj-232	257	7	will	will	AUX
emaj-232	257	8	become	become	VERB
emaj-232	257	9	even	even	ADV
emaj-232	257	10	more	more	ADV
emaj-232	257	11	important	important	ADJ
emaj-232	257	12	in	in	ADP
emaj-232	257	13	the	the	DET
emaj-232	257	14	future	future	NOUN
emaj-232	257	15	.	.	PUNCT
emaj-232	258	1	especially	especially	ADV
emaj-232	258	2	the	the	DET
emaj-232	258	3	population	population	NOUN
emaj-232	258	4	growth	growth	NOUN
emaj-232	258	5	,	,	PUNCT
emaj-232	258	6	increase	increase	NOUN
emaj-232	258	7	in	in	ADP
emaj-232	258	8	unemployment	unemployment	NOUN
emaj-232	258	9	,	,	PUNCT
emaj-232	258	10	inequality	inequality	NOUN
emaj-232	258	11	in	in	ADP
emaj-232	258	12	income	income	NOUN
emaj-232	258	13	distribution	distribution	NOUN
emaj-232	258	14	,	,	PUNCT
emaj-232	258	15	higher	high	ADJ
emaj-232	258	16	competition	competition	NOUN
emaj-232	258	17	,	,	PUNCT
emaj-232	258	18	moral	moral	ADJ
emaj-232	258	19	collapse	collapse	NOUN
emaj-232	258	20	and	and	CCONJ
emaj-232	258	21	worsening	worsen	VERB
emaj-232	258	22	of	of	ADP
emaj-232	258	23	value	value	NOUN
emaj-232	258	24	judgments	judgment	NOUN
emaj-232	258	25	will	will	AUX
emaj-232	258	26	increase	increase	VERB
emaj-232	258	27	in	in	ADP
emaj-232	258	28	the	the	DET
emaj-232	258	29	following	following	ADJ
emaj-232	258	30	years	year	NOUN
emaj-232	258	31	in	in	ADP
emaj-232	258	32	my	my	PRON
emaj-232	258	33	opinion	opinion	NOUN
emaj-232	258	34	.	.	PUNCT
emaj-232	259	1	thus	thus	ADV
emaj-232	259	2	,	,	PUNCT
emaj-232	259	3	accounting	account	VERB
emaj-232	259	4	related	relate	VERB
emaj-232	259	5	fraud	fraud	NOUN
emaj-232	259	6	and	and	CCONJ
emaj-232	259	7	error	error	NOUN
emaj-232	259	8	auditing	auditing	NOUN
emaj-232	259	9	will	will	AUX
emaj-232	259	10	be	be	AUX
emaj-232	259	11	more	more	ADV
emaj-232	259	12	critical	critical	ADJ
emaj-232	259	13	.	.	PUNCT
emaj-232	260	1	institutions	institution	NOUN
emaj-232	260	2	will	will	AUX
emaj-232	260	3	also	also	ADV
emaj-232	260	4	necessarily	necessarily	ADV
emaj-232	260	5	have	have	VERB
emaj-232	260	6	to	to	PART
emaj-232	260	7	give	give	VERB
emaj-232	260	8	more	more	ADJ
emaj-232	260	9	importance	importance	NOUN
emaj-232	260	10	to	to	PART
emaj-232	260	11	set	set	VERB
emaj-232	260	12	up	up	ADP
emaj-232	260	13	sound	sound	ADJ
emaj-232	260	14	internal	internal	ADJ
emaj-232	260	15	control	control	NOUN
emaj-232	260	16	systems	system	NOUN
emaj-232	260	17	(	(	PUNCT
emaj-232	260	18	p2	p2	PROPN
emaj-232	260	19	)	)	PUNCT
emaj-232	260	20	.	.	PUNCT
emaj-232	261	1	the	the	DET
emaj-232	261	2	concept	concept	NOUN
emaj-232	261	3	of	of	ADP
emaj-232	261	4	accounting	account	VERB
emaj-232	261	5	related	relate	VERB
emaj-232	261	6	fraud	fraud	NOUN
emaj-232	261	7	and	and	CCONJ
emaj-232	261	8	error	error	NOUN
emaj-232	261	9	auditing	auditing	NOUN
emaj-232	261	10	in	in	ADP
emaj-232	261	11	turkey	turkey	NOUN
emaj-232	261	12	has	have	AUX
emaj-232	261	13	not	not	PART
emaj-232	261	14	evolved	evolve	VERB
emaj-232	261	15	completely	completely	ADV
emaj-232	261	16	.	.	PUNCT
emaj-232	262	1	institutional	institutional	ADJ
emaj-232	262	2	ownership	ownership	NOUN
emaj-232	262	3	as	as	ADV
emaj-232	262	4	well	well	ADV
emaj-232	262	5	as	as	ADP
emaj-232	262	6	emotions	emotion	NOUN
emaj-232	262	7	and	and	CCONJ
emaj-232	262	8	preferences	preference	NOUN
emaj-232	262	9	of	of	ADP
emaj-232	262	10	company	company	NOUN
emaj-232	262	11	owners	owner	NOUN
emaj-232	262	12	/	/	SYM
emaj-232	262	13	top	top	ADJ
emaj-232	262	14	managers	manager	NOUN
emaj-232	262	15	give	give	VERB
emaj-232	262	16	rise	rise	NOUN
emaj-232	262	17	to	to	ADP
emaj-232	262	18	this	this	DET
emaj-232	262	19	situation	situation	NOUN
emaj-232	262	20	.	.	PUNCT
emaj-232	263	1	firms	firm	NOUN
emaj-232	263	2	will	will	AUX
emaj-232	263	3	also	also	ADV
emaj-232	263	4	have	have	VERB
emaj-232	263	5	some	some	DET
emaj-232	263	6	unpleaseant	unpleaseant	ADJ
emaj-232	263	7	experiences	experience	NOUN
emaj-232	263	8	in	in	ADP
emaj-232	263	9	this	this	DET
emaj-232	263	10	time	time	NOUN
emaj-232	263	11	interval	interval	NOUN
emaj-232	263	12	.	.	PUNCT
emaj-232	264	1	however	however	ADV
emaj-232	264	2	,	,	PUNCT
emaj-232	264	3	"	"	PUNCT
emaj-232	264	4	a	a	DET
emaj-232	264	5	misfortune	misfortune	NOUN
emaj-232	264	6	is	be	AUX
emaj-232	264	7	better	well	ADJ
emaj-232	264	8	than	than	ADP
emaj-232	264	9	thousand	thousand	NUM
emaj-232	264	10	advices	advice	NOUN
emaj-232	264	11	”	"	PUNCT
emaj-232	264	12	.	.	PUNCT
emaj-232	265	1	overall	overall	ADJ
emaj-232	265	2	,	,	PUNCT
emaj-232	265	3	awareness	awareness	NOUN
emaj-232	265	4	of	of	ADP
emaj-232	265	5	auditing	auditing	NOUN
emaj-232	265	6	and	and	CCONJ
emaj-232	265	7	internal	internal	ADJ
emaj-232	265	8	controls	control	NOUN
emaj-232	265	9	will	will	AUX
emaj-232	265	10	increase	increase	VERB
emaj-232	265	11	more	more	ADV
emaj-232	265	12	by	by	ADP
emaj-232	265	13	time	time	NOUN
emaj-232	265	14	(	(	PUNCT
emaj-232	265	15	p3	p3	NOUN
emaj-232	265	16	)	)	PUNCT
emaj-232	265	17	.	.	PUNCT
emaj-232	266	1	v.	v.	ADP
emaj-232	266	2	conclusion	conclusion	NOUN
emaj-232	266	3	and	and	CCONJ
emaj-232	266	4	recommendations	recommendation	NOUN
emaj-232	266	5	employee	employee	NOUN
emaj-232	266	6	and	and	CCONJ
emaj-232	266	7	mangement	mangement	NOUN
emaj-232	266	8	frauds	fraud	NOUN
emaj-232	266	9	as	as	ADV
emaj-232	266	10	well	well	ADV
emaj-232	266	11	as	as	ADP
emaj-232	266	12	errors	error	NOUN
emaj-232	266	13	,	,	PUNCT
emaj-232	266	14	which	which	PRON
emaj-232	266	15	has	have	AUX
emaj-232	266	16	become	become	VERB
emaj-232	266	17	an	an	DET
emaj-232	266	18	institutional	institutional	ADJ
emaj-232	266	19	problem	problem	NOUN
emaj-232	266	20	,	,	PUNCT
emaj-232	266	21	can	can	AUX
emaj-232	266	22	be	be	AUX
emaj-232	266	23	avoided	avoid	VERB
emaj-232	266	24	by	by	ADP
emaj-232	266	25	proactive	proactive	ADJ
emaj-232	266	26	practices	practice	NOUN
emaj-232	266	27	that	that	PRON
emaj-232	266	28	can	can	AUX
emaj-232	266	29	be	be	AUX
emaj-232	266	30	developed	develop	VERB
emaj-232	266	31	in	in	ADP
emaj-232	266	32	parallel	parallel	NOUN
emaj-232	266	33	with	with	ADP
emaj-232	266	34	technological	technological	ADJ
emaj-232	266	35	improvements	improvement	NOUN
emaj-232	266	36	.	.	PUNCT
emaj-232	267	1	the	the	DET
emaj-232	267	2	recent	recent	ADJ
emaj-232	267	3	issues	issue	NOUN
emaj-232	267	4	have	have	AUX
emaj-232	267	5	increased	increase	VERB
emaj-232	267	6	the	the	DET
emaj-232	267	7	responsibilities	responsibility	NOUN
emaj-232	267	8	of	of	ADP
emaj-232	267	9	auditos	auditos	NOUN
emaj-232	267	10	as	as	ADV
emaj-232	267	11	well	well	ADV
emaj-232	267	12	as	as	ADP
emaj-232	267	13	the	the	DET
emaj-232	267	14	scope	scope	NOUN
emaj-232	267	15	of	of	ADP
emaj-232	267	16	their	their	PRON
emaj-232	267	17	authority	authority	NOUN
emaj-232	267	18	.	.	PUNCT
emaj-232	268	1	accounting	account	VERB
emaj-232	268	2	related	relate	VERB
emaj-232	268	3	fraud	fraud	NOUN
emaj-232	268	4	and	and	CCONJ
emaj-232	268	5	error	error	NOUN
emaj-232	268	6	auditing	auditing	NOUN
emaj-232	268	7	is	be	AUX
emaj-232	268	8	gaining	gain	VERB
emaj-232	268	9	importance	importance	NOUN
emaj-232	268	10	day	day	NOUN
emaj-232	268	11	by	by	ADP
emaj-232	268	12	day	day	NOUN
emaj-232	268	13	due	due	ADP
emaj-232	268	14	to	to	ADP
emaj-232	268	15	financial	financial	ADJ
emaj-232	268	16	scandals	scandal	NOUN
emaj-232	268	17	experienced	experience	VERB
emaj-232	268	18	around	around	ADP
emaj-232	268	19	world	world	NOUN
emaj-232	268	20	.	.	PUNCT
emaj-232	269	1	the	the	DET
emaj-232	269	2	mentioned	mention	VERB
emaj-232	269	3	scandals	scandal	NOUN
emaj-232	269	4	are	be	AUX
emaj-232	269	5	observed	observe	VERB
emaj-232	269	6	frequently	frequently	ADV
emaj-232	269	7	in	in	ADP
emaj-232	269	8	the	the	DET
emaj-232	269	9	recent	recent	ADJ
emaj-232	269	10	years	year	NOUN
emaj-232	269	11	and	and	CCONJ
emaj-232	269	12	even	even	ADV
emaj-232	269	13	some	some	DET
emaj-232	269	14	giant	giant	ADJ
emaj-232	269	15	enterprises	enterprise	NOUN
emaj-232	269	16	went	go	VERB
emaj-232	269	17	to	to	ADP
emaj-232	269	18	bankruptcy	bankruptcy	NOUN
emaj-232	269	19	because	because	SCONJ
emaj-232	269	20	of	of	ADP
emaj-232	269	21	them	they	PRON
emaj-232	269	22	.	.	PUNCT
emaj-232	270	1	according	accord	VERB
emaj-232	270	2	to	to	ADP
emaj-232	270	3	the	the	DET
emaj-232	270	4	results	result	NOUN
emaj-232	270	5	of	of	ADP
emaj-232	270	6	this	this	DET
emaj-232	270	7	study	study	NOUN
emaj-232	270	8	,	,	PUNCT
emaj-232	270	9	economic	economic	ADJ
emaj-232	270	10	impact	impact	NOUN
emaj-232	270	11	of	of	ADP
emaj-232	270	12	accounting	account	VERB
emaj-232	270	13	related	relate	VERB
emaj-232	270	14	fraud	fraud	NOUN
emaj-232	270	15	and	and	CCONJ
emaj-232	270	16	errors	error	NOUN
emaj-232	270	17	is	be	AUX
emaj-232	270	18	quite	quite	ADV
emaj-232	270	19	serious	serious	ADJ
emaj-232	270	20	.	.	PUNCT
emaj-232	271	1	all	all	DET
emaj-232	271	2	businesses	business	NOUN
emaj-232	271	3	must	must	AUX
emaj-232	271	4	have	have	VERB
emaj-232	271	5	strong	strong	ADJ
emaj-232	271	6	backgrounds	background	NOUN
emaj-232	271	7	in	in	ADP
emaj-232	271	8	terms	term	NOUN
emaj-232	271	9	of	of	ADP
emaj-232	271	10	internal	internal	ADJ
emaj-232	271	11	controls	control	NOUN
emaj-232	271	12	and	and	CCONJ
emaj-232	271	13	auditing	auditing	NOUN
emaj-232	271	14	.	.	PUNCT
emaj-232	272	1	following	follow	VERB
emaj-232	272	2	the	the	DET
emaj-232	272	3	codes	code	NOUN
emaj-232	272	4	of	of	ADP
emaj-232	272	5	ethics	ethic	NOUN
emaj-232	272	6	also	also	ADV
emaj-232	272	7	helps	help	VERB
emaj-232	272	8	the	the	DET
emaj-232	272	9	reduction	reduction	NOUN
emaj-232	272	10	of	of	ADP
emaj-232	272	11	accounting	account	VERB
emaj-232	272	12	related	relate	VERB
emaj-232	272	13	fraud	fraud	NOUN
emaj-232	272	14	errors	error	NOUN
emaj-232	272	15	.	.	PUNCT
emaj-232	273	1	timely	timely	ADJ
emaj-232	273	2	measures	measure	NOUN
emaj-232	273	3	and	and	CCONJ
emaj-232	273	4	actions	action	NOUN
emaj-232	273	5	are	be	AUX
emaj-232	273	6	important	important	ADJ
emaj-232	273	7	at	at	ADP
emaj-232	273	8	this	this	DET
emaj-232	273	9	point	point	NOUN
emaj-232	273	10	.	.	PUNCT
emaj-232	274	1	in	in	ADP
emaj-232	274	2	this	this	DET
emaj-232	274	3	research	research	NOUN
emaj-232	274	4	,	,	PUNCT
emaj-232	274	5	responsibilities	responsibility	NOUN
emaj-232	274	6	of	of	ADP
emaj-232	274	7	the	the	DET
emaj-232	274	8	auditors	auditor	NOUN
emaj-232	274	9	who	who	PRON
emaj-232	274	10	are	be	AUX
emaj-232	274	11	in	in	ADP
emaj-232	274	12	charge	charge	NOUN
emaj-232	274	13	of	of	ADP
emaj-232	274	14	frauds	fraud	NOUN
emaj-232	274	15	and	and	CCONJ
emaj-232	274	16	errors	error	NOUN
emaj-232	274	17	were	be	AUX
emaj-232	274	18	closely	closely	ADV
emaj-232	274	19	examined	examine	VERB
emaj-232	274	20	.	.	PUNCT
emaj-232	275	1	as	as	ADP
emaj-232	275	2	a	a	DET
emaj-232	275	3	result	result	NOUN
emaj-232	275	4	of	of	ADP
emaj-232	275	5	in	in	ADP
emaj-232	275	6	-	-	PUNCT
emaj-232	275	7	depth	depth	NOUN
emaj-232	275	8	interviews	interview	NOUN
emaj-232	275	9	carried	carry	VERB
emaj-232	275	10	out	out	ADP
emaj-232	275	11	in	in	ADP
emaj-232	275	12	this	this	DET
emaj-232	275	13	context	context	NOUN
emaj-232	275	14	,	,	PUNCT
emaj-232	275	15	it	it	PRON
emaj-232	275	16	was	be	AUX
emaj-232	275	17	revealed	reveal	VERB
emaj-232	275	18	that	that	SCONJ
emaj-232	275	19	knowledge	knowledge	NOUN
emaj-232	275	20	of	of	ADP
emaj-232	275	21	professional	professional	ADJ
emaj-232	275	22	legislation	legislation	NOUN
emaj-232	275	23	and	and	CCONJ
emaj-232	275	24	technical	technical	ADJ
emaj-232	275	25	practices	practice	NOUN
emaj-232	275	26	were	be	AUX
emaj-232	275	27	cirtical	cirtical	ADJ
emaj-232	275	28	.	.	PUNCT
emaj-232	276	1	absolutely	absolutely	ADV
emaj-232	276	2	,	,	PUNCT
emaj-232	276	3	independence	independence	NOUN
emaj-232	276	4	is	be	AUX
emaj-232	276	5	an	an	DET
emaj-232	276	6	eye	eye	NOUN
emaj-232	276	7	-	-	PUNCT
emaj-232	276	8	catching	catch	VERB
emaj-232	276	9	factor	factor	NOUN
emaj-232	276	10	as	as	ADV
emaj-232	276	11	well	well	ADV
emaj-232	276	12	.	.	PUNCT
emaj-232	277	1	both	both	CCONJ
emaj-232	277	2	the	the	DET
emaj-232	277	3	classical	classical	ADJ
emaj-232	277	4	and	and	CCONJ
emaj-232	277	5	proactive	proactive	ADJ
emaj-232	277	6	methods	method	NOUN
emaj-232	277	7	can	can	AUX
emaj-232	277	8	be	be	AUX
emaj-232	277	9	used	use	VERB
emaj-232	277	10	to	to	PART
emaj-232	277	11	minimize	minimize	VERB
emaj-232	277	12	accounting	account	VERB
emaj-232	277	13	related	relate	VERB
emaj-232	277	14	fraud	fraud	NOUN
emaj-232	277	15	and	and	CCONJ
emaj-232	277	16	errors	error	NOUN
emaj-232	277	17	.	.	PUNCT
emaj-232	278	1	although	although	SCONJ
emaj-232	278	2	the	the	DET
emaj-232	278	3	proactive	proactive	ADJ
emaj-232	278	4	method	method	NOUN
emaj-232	278	5	is	be	AUX
emaj-232	278	6	widely	widely	ADV
emaj-232	278	7	preferred	prefer	VERB
emaj-232	278	8	,	,	PUNCT
emaj-232	278	9	it	it	PRON
emaj-232	278	10	is	be	AUX
emaj-232	278	11	not	not	PART
emaj-232	278	12	always	always	ADV
emaj-232	278	13	completely	completely	ADV
emaj-232	278	14	enough	enough	ADJ
emaj-232	278	15	because	because	SCONJ
emaj-232	278	16	of	of	ADP
emaj-232	278	17	the	the	DET
emaj-232	278	18	sampling	sampling	NOUN
emaj-232	278	19	techqniue	techqniue	NOUN
emaj-232	278	20	instead	instead	ADV
emaj-232	278	21	of	of	ADP
emaj-232	278	22	handling	handle	VERB
emaj-232	278	23	the	the	DET
emaj-232	278	24	whole	whole	ADJ
emaj-232	278	25	universe	universe	NOUN
emaj-232	278	26	.	.	PUNCT
emaj-232	279	1	the	the	DET
emaj-232	279	2	usage	usage	NOUN
emaj-232	279	3	of	of	ADP
emaj-232	279	4	information	information	NOUN
emaj-232	279	5	technologies	technology	NOUN
emaj-232	279	6	is	be	AUX
emaj-232	279	7	a	a	DET
emaj-232	279	8	must	must	NOUN
emaj-232	279	9	for	for	ADP
emaj-232	279	10	auditors	auditor	NOUN
emaj-232	279	11	in	in	ADP
emaj-232	279	12	today	today	NOUN
emaj-232	279	13	’s	’s	PART
emaj-232	279	14	business	business	NOUN
emaj-232	279	15	world	world	NOUN
emaj-232	279	16	in	in	ADP
emaj-232	279	17	terms	term	NOUN
emaj-232	279	18	of	of	ADP
emaj-232	279	19	time	time	NOUN
emaj-232	279	20	,	,	PUNCT
emaj-232	279	21	workload	workload	NOUN
emaj-232	279	22	and	and	CCONJ
emaj-232	279	23	cost	cost	NOUN
emaj-232	279	24	savings	saving	NOUN
emaj-232	279	25	.	.	PUNCT
emaj-232	280	1	data	datum	NOUN
emaj-232	280	2	included	include	VERB
emaj-232	280	3	in	in	ADP
emaj-232	280	4	financial	financial	ADJ
emaj-232	280	5	statements	statement	NOUN
emaj-232	280	6	prepared	prepare	VERB
emaj-232	280	7	by	by	ADP
emaj-232	280	8	the	the	DET
emaj-232	280	9	business	business	NOUN
emaj-232	280	10	must	must	AUX
emaj-232	280	11	be	be	AUX
emaj-232	280	12	delivered	deliver	VERB
emaj-232	280	13	to	to	ADP
emaj-232	280	14	interested	interested	ADJ
emaj-232	280	15	parties	party	NOUN
emaj-232	280	16	in	in	ADP
emaj-232	280	17	a	a	DET
emaj-232	280	18	timely	timely	ADJ
emaj-232	280	19	,	,	PUNCT
emaj-232	280	20	accurate	accurate	ADJ
emaj-232	280	21	,	,	PUNCT
emaj-232	280	22	reliable	reliable	ADJ
emaj-232	280	23	,	,	PUNCT
emaj-232	280	24	understandable	understandable	ADJ
emaj-232	280	25	,	,	PUNCT
emaj-232	280	26	complete	complete	ADJ
emaj-232	280	27	,	,	PUNCT
emaj-232	280	28	comparable	comparable	ADJ
emaj-232	280	29	and	and	CCONJ
emaj-232	280	30	up	up	ADP
emaj-232	280	31	-	-	PUNCT
emaj-232	280	32	to	to	ADP
emaj-232	280	33	-	-	PUNCT
emaj-232	280	34	date	date	NOUN
emaj-232	280	35	manner	manner	NOUN
emaj-232	280	36	.	.	PUNCT
emaj-232	281	1	independent	independent	ADJ
emaj-232	281	2	(	(	PUNCT
emaj-232	281	3	external	external	ADJ
emaj-232	281	4	)	)	PUNCT
emaj-232	281	5	auditors	auditor	NOUN
emaj-232	281	6	are	be	AUX
emaj-232	281	7	needed	need	VERB
emaj-232	281	8	to	to	PART
emaj-232	281	9	meet	meet	VERB
emaj-232	281	10	this	this	DET
emaj-232	281	11	purpose	purpose	NOUN
emaj-232	281	12	and	and	CCONJ
emaj-232	281	13	increase	increase	VERB
emaj-232	281	14	investor	investor	NOUN
emaj-232	281	15	confidence	confidence	NOUN
emaj-232	281	16	in	in	ADP
emaj-232	281	17	the	the	DET
emaj-232	281	18	financial	financial	ADJ
emaj-232	281	19	information	information	NOUN
emaj-232	281	20	.	.	PUNCT
emaj-232	282	1	independent	independent	ADJ
emaj-232	282	2	(	(	PUNCT
emaj-232	282	3	external	external	ADJ
emaj-232	282	4	)	)	PUNCT
emaj-232	282	5	auditors	auditor	NOUN
emaj-232	282	6	are	be	AUX
emaj-232	282	7	obliged	oblige	VERB
emaj-232	282	8	to	to	PART
emaj-232	282	9	submit	submit	VERB
emaj-232	282	10	an	an	DET
emaj-232	282	11	opinion	opinion	NOUN
emaj-232	282	12	to	to	PART
emaj-232	282	13	express	express	VERB
emaj-232	282	14	whether	whether	SCONJ
emaj-232	282	15	the	the	DET
emaj-232	282	16	financial	financial	ADJ
emaj-232	282	17	information	information	NOUN
emaj-232	282	18	reported	report	VERB
emaj-232	282	19	by	by	ADP
emaj-232	282	20	the	the	DET
emaj-232	282	21	business	business	NOUN
emaj-232	282	22	is	be	AUX
emaj-232	282	23	prepared	prepare	VERB
emaj-232	282	24	in	in	ADP
emaj-232	282	25	accordance	accordance	NOUN
emaj-232	282	26	with	with	ADP
emaj-232	282	27	the	the	DET
emaj-232	282	28	generally	generally	ADV
emaj-232	282	29	accepted	accept	VERB
emaj-232	282	30	accounting	accounting	NOUN
emaj-232	282	31	principles	principle	NOUN
emaj-232	282	32	(	(	PUNCT
emaj-232	282	33	gaaps	gaap	NOUN
emaj-232	282	34	)	)	PUNCT
emaj-232	282	35	.	.	PUNCT
emaj-232	283	1	in	in	ADP
emaj-232	283	2	order	order	NOUN
emaj-232	283	3	to	to	PART
emaj-232	283	4	be	be	AUX
emaj-232	283	5	able	able	ADJ
emaj-232	283	6	to	to	PART
emaj-232	283	7	take	take	VERB
emaj-232	283	8	action	action	NOUN
emaj-232	283	9	against	against	ADP
emaj-232	283	10	accounting	account	VERB
emaj-232	283	11	related	relate	VERB
emaj-232	283	12	fraud	fraud	NOUN
emaj-232	283	13	and	and	CCONJ
emaj-232	283	14	errors	error	NOUN
emaj-232	283	15	in	in	ADP
emaj-232	283	16	both	both	CCONJ
emaj-232	283	17	the	the	DET
emaj-232	283	18	public	public	ADJ
emaj-232	283	19	and	and	CCONJ
emaj-232	283	20	private	private	ADJ
emaj-232	283	21	sectors	sector	NOUN
emaj-232	283	22	,	,	PUNCT
emaj-232	283	23	each	each	DET
emaj-232	283	24	institution	institution	NOUN
emaj-232	283	25	should	should	AUX
emaj-232	283	26	pay	pay	VERB
emaj-232	283	27	attention	attention	NOUN
emaj-232	283	28	to	to	ADP
emaj-232	283	29	specific	specific	ADJ
emaj-232	283	30	issues	issue	NOUN
emaj-232	283	31	.	.	PUNCT
emaj-232	284	1	the	the	DET
emaj-232	284	2	proactive	proactive	ADJ
emaj-232	284	3	fraud	fraud	NOUN
emaj-232	284	4	audit	audit	NOUN
emaj-232	284	5	approach	approach	NOUN
emaj-232	284	6	requires	require	VERB
emaj-232	284	7	the	the	DET
emaj-232	284	8	use	use	NOUN
emaj-232	284	9	of	of	ADP
emaj-232	284	10	preventive	preventive	ADJ
emaj-232	284	11	and	and	CCONJ
emaj-232	284	12	detective	detective	ADJ
emaj-232	284	13	methods	method	NOUN
emaj-232	284	14	.	.	PUNCT
emaj-232	285	1	there	there	PRON
emaj-232	285	2	might	might	AUX
emaj-232	285	3	always	always	ADV
emaj-232	285	4	be	be	AUX
emaj-232	285	5	a	a	DET
emaj-232	285	6	fraud	fraud	NOUN
emaj-232	285	7	within	within	ADP
emaj-232	285	8	the	the	DET
emaj-232	285	9	institution	institution	NOUN
emaj-232	285	10	.	.	PUNCT
emaj-232	286	1	attempting	attempt	VERB
emaj-232	286	2	to	to	PART
emaj-232	286	3	examine	examine	VERB
emaj-232	286	4	the	the	DET
emaj-232	286	5	accounting	accounting	NOUN
emaj-232	286	6	related	relate	VERB
emaj-232	286	7	fraud	fraud	NOUN
emaj-232	286	8	or	or	CCONJ
emaj-232	286	9	error	error	NOUN
emaj-232	286	10	when	when	SCONJ
emaj-232	286	11	there	there	PRON
emaj-232	286	12	is	be	VERB
emaj-232	286	13	a	a	DET
emaj-232	286	14	notice	notice	NOUN
emaj-232	286	15	or	or	CCONJ
emaj-232	286	16	suspicion	suspicion	NOUN
emaj-232	286	17	is	be	AUX
emaj-232	286	18	a	a	DET
emaj-232	286	19	passive	passive	ADJ
emaj-232	286	20	approach	approach	NOUN
emaj-232	286	21	and	and	CCONJ
emaj-232	286	22	would	would	AUX
emaj-232	286	23	not	not	PART
emaj-232	286	24	always	always	ADV
emaj-232	286	25	work	work	VERB
emaj-232	286	26	.	.	PUNCT
emaj-232	287	1	the	the	DET
emaj-232	287	2	fraud	fraud	NOUN
emaj-232	287	3	environment	environment	NOUN
emaj-232	287	4	is	be	AUX
emaj-232	287	5	like	like	ADP
emaj-232	287	6	a	a	DET
emaj-232	287	7	virus	virus	NOUN
emaj-232	287	8	.	.	PUNCT
emaj-232	288	1	a	a	DET
emaj-232	288	2	virus	virus	NOUN
emaj-232	288	3	can	can	AUX
emaj-232	288	4	be	be	AUX
emaj-232	288	5	more	more	ADV
emaj-232	288	6	effective	effective	ADJ
emaj-232	288	7	on	on	ADP
emaj-232	288	8	the	the	DET
emaj-232	288	9	human	human	ADJ
emaj-232	288	10	body	body	NOUN
emaj-232	288	11	if	if	SCONJ
emaj-232	288	12	it	it	PRON
emaj-232	288	13	is	be	AUX
emaj-232	288	14	weak	weak	ADJ
emaj-232	288	15	.	.	PUNCT
emaj-232	289	1	but	but	CCONJ
emaj-232	289	2	,	,	PUNCT
emaj-232	289	3	this	this	PRON
emaj-232	289	4	will	will	AUX
emaj-232	289	5	not	not	PART
emaj-232	289	6	be	be	AUX
emaj-232	289	7	the	the	DET
emaj-232	289	8	case	case	NOUN
emaj-232	289	9	when	when	SCONJ
emaj-232	289	10	the	the	DET
emaj-232	289	11	human	human	ADJ
emaj-232	289	12	body	body	NOUN
emaj-232	289	13	is	be	AUX
emaj-232	289	14	strong	strong	ADJ
emaj-232	289	15	.	.	PUNCT
emaj-232	290	1	likewise	likewise	ADV
emaj-232	290	2	,	,	PUNCT
emaj-232	290	3	the	the	DET
emaj-232	290	4	accounting	accounting	NOUN
emaj-232	290	5	related	relate	VERB
emaj-232	290	6	fraud	fraud	NOUN
emaj-232	290	7	or	or	CCONJ
emaj-232	290	8	error	error	NOUN
emaj-232	290	9	can	can	AUX
emaj-232	290	10	not	not	PART
emaj-232	290	11	be	be	AUX
emaj-232	290	12	observed	observe	VERB
emaj-232	290	13	in	in	ADP
emaj-232	290	14	the	the	DET
emaj-232	290	15	company	company	NOUN
emaj-232	290	16	,	,	PUNCT
emaj-232	290	17	at	at	ADP
emaj-232	290	18	least	least	ADJ
emaj-232	290	19	in	in	ADP
emaj-232	290	20	high	high	ADJ
emaj-232	290	21	ratios	ratio	NOUN
emaj-232	290	22	,	,	PUNCT
emaj-232	290	23	without	without	ADP
emaj-232	290	24	finding	find	VERB
emaj-232	290	25	and	and	CCONJ
emaj-232	290	26	detecting	detect	VERB
emaj-232	290	27	a	a	DET
emaj-232	290	28	suitable	suitable	ADJ
emaj-232	290	29	environment	environment	NOUN
emaj-232	290	30	.	.	PUNCT
emaj-232	291	1	it	it	PRON
emaj-232	291	2	is	be	AUX
emaj-232	291	3	also	also	ADV
emaj-232	291	4	useful	useful	ADJ
emaj-232	291	5	to	to	PART
emaj-232	291	6	pay	pay	VERB
emaj-232	291	7	attention	attention	NOUN
emaj-232	291	8	to	to	ADP
emaj-232	291	9	the	the	DET
emaj-232	291	10	issues	issue	NOUN
emaj-232	291	11	,	,	PUNCT
emaj-232	291	12	which	which	PRON
emaj-232	291	13	prepare	prepare	VERB
emaj-232	291	14	a	a	DET
emaj-232	291	15	ground	ground	NOUN
emaj-232	291	16	for	for	ADP
emaj-232	291	17	the	the	DET
emaj-232	291	18	fraud	fraud	NOUN
emaj-232	291	19	and	and	CCONJ
emaj-232	291	20	error	error	NOUN
emaj-232	291	21	environment	environment	NOUN
emaj-232	291	22	such	such	ADJ
emaj-232	291	23	as	as	ADP
emaj-232	291	24	unfairness	unfairness	NOUN
emaj-232	291	25	,	,	PUNCT
emaj-232	291	26	not	not	PART
emaj-232	291	27	paying	pay	VERB
emaj-232	291	28	attention	attention	NOUN
emaj-232	291	29	to	to	ADP
emaj-232	291	30	transparency	transparency	NOUN
emaj-232	291	31	,	,	PUNCT
emaj-232	291	32	weakness	weakness	NOUN
emaj-232	291	33	of	of	ADP
emaj-232	291	34	company	company	NOUN
emaj-232	291	35	's	's	PART
emaj-232	291	36	internal	internal	ADJ
emaj-232	291	37	controls	control	NOUN
emaj-232	291	38	and	and	CCONJ
emaj-232	291	39	auditing	auditing	NOUN
emaj-232	291	40	systems	system	NOUN
emaj-232	291	41	,	,	PUNCT
emaj-232	291	42	excessive	excessive	ADJ
emaj-232	291	43	trust	trust	NOUN
emaj-232	291	44	in	in	ADP
emaj-232	291	45	individuals	individual	NOUN
emaj-232	291	46	and	and	CCONJ
emaj-232	291	47	not	not	PART
emaj-232	291	48	establishing	establish	VERB
emaj-232	291	49	an	an	DET
emaj-232	291	50	atmosphere	atmosphere	NOUN
emaj-232	291	51	of	of	ADP
emaj-232	291	52	accountability	accountability	NOUN
emaj-232	291	53	.	.	PUNCT
emaj-232	292	1	finally	finally	ADV
emaj-232	292	2	,	,	PUNCT
emaj-232	292	3	the	the	DET
emaj-232	292	4	easiest	easy	ADJ
emaj-232	292	5	way	way	NOUN
emaj-232	292	6	to	to	PART
emaj-232	292	7	reduce	reduce	VERB
emaj-232	292	8	the	the	DET
emaj-232	292	9	accounting	accounting	NOUN
emaj-232	292	10	related	relate	VERB
emaj-232	292	11	fraud	fraud	NOUN
emaj-232	292	12	and	and	CCONJ
emaj-232	292	13	errors	error	NOUN
emaj-232	292	14	in	in	ADP
emaj-232	292	15	businesses	business	NOUN
emaj-232	292	16	is	be	AUX
emaj-232	292	17	to	to	PART
emaj-232	292	18	concentrate	concentrate	VERB
emaj-232	292	19	on	on	ADP
emaj-232	292	20	preventive	preventive	ADJ
emaj-232	292	21	steps	step	NOUN
emaj-232	292	22	and	and	CCONJ
emaj-232	292	23	methods	method	NOUN
emaj-232	292	24	,	,	PUNCT
emaj-232	292	25	rather	rather	ADV
emaj-232	292	26	than	than	ADP
emaj-232	292	27	trying	try	VERB
emaj-232	292	28	to	to	PART
emaj-232	292	29	detect	detect	VERB
emaj-232	292	30	fraud	fraud	NOUN
emaj-232	292	31	and	and	CCONJ
emaj-232	292	32	errors	error	NOUN
emaj-232	292	33	.	.	PUNCT
emaj-232	293	1	that	that	PRON
emaj-232	293	2	is	be	AUX
emaj-232	293	3	why	why	SCONJ
emaj-232	293	4	the	the	DET
emaj-232	293	5	internal	internal	ADJ
emaj-232	293	6	controls	control	NOUN
emaj-232	293	7	system	system	NOUN
emaj-232	293	8	is	be	AUX
emaj-232	293	9	as	as	ADV
emaj-232	293	10	important	important	ADJ
emaj-232	293	11	as	as	ADP
emaj-232	293	12	the	the	DET
emaj-232	293	13	auditing	auditing	NOUN
emaj-232	293	14	system	system	NOUN
emaj-232	293	15	.	.	PUNCT
emaj-232	294	1	therefore	therefore	ADV
emaj-232	294	2	,	,	PUNCT
emaj-232	294	3	it	it	PRON
emaj-232	294	4	is	be	AUX
emaj-232	294	5	important	important	ADJ
emaj-232	294	6	to	to	PART
emaj-232	294	7	operate	operate	VERB
emaj-232	294	8	an	an	DET
emaj-232	294	9	effective	effective	ADJ
emaj-232	294	10	and	and	CCONJ
emaj-232	294	11	continuously	continuously	ADV
emaj-232	294	12	renewable	renewable	ADJ
emaj-232	294	13	internal	internal	ADJ
emaj-232	294	14	controls	control	NOUN
emaj-232	294	15	system	system	NOUN
emaj-232	294	16	in	in	ADP
emaj-232	294	17	addition	addition	NOUN
emaj-232	294	18	to	to	ADP
emaj-232	294	19	an	an	DET
emaj-232	294	20	ideal	ideal	ADJ
emaj-232	294	21	auditing	auditing	NOUN
emaj-232	294	22	system	system	NOUN
emaj-232	294	23	.	.	PUNCT
emaj-232	295	1	all	all	DET
emaj-232	295	2	these	these	PRON
emaj-232	295	3	will	will	AUX
emaj-232	295	4	reduce	reduce	VERB
emaj-232	295	5	errors	error	NOUN
emaj-232	295	6	,	,	PUNCT
emaj-232	295	7	accounting	account	VERB
emaj-232	295	8	related	relate	VERB
emaj-232	295	9	fraud	fraud	NOUN
emaj-232	295	10	,	,	PUNCT
emaj-232	295	11	asset	asset	NOUN
emaj-232	295	12	losses	loss	NOUN
emaj-232	295	13	,	,	PUNCT
emaj-232	295	14	wastes	waste	NOUN
emaj-232	295	15	and	and	CCONJ
emaj-232	295	16	corruptions	corruption	NOUN
emaj-232	295	17	in	in	ADP
emaj-232	295	18	the	the	DET
emaj-232	295	19	company	company	NOUN
emaj-232	295	20	.	.	PUNCT
emaj-232	296	1	at	at	ADP
emaj-232	296	2	the	the	DET
emaj-232	296	3	same	same	ADJ
emaj-232	296	4	time	time	NOUN
emaj-232	296	5	,	,	PUNCT
emaj-232	296	6	accurate	accurate	ADJ
emaj-232	296	7	financial	financial	ADJ
emaj-232	296	8	reporting	reporting	NOUN
emaj-232	296	9	should	should	AUX
emaj-232	296	10	be	be	AUX
emaj-232	296	11	ensured	ensure	VERB
emaj-232	296	12	in	in	ADP
emaj-232	296	13	a	a	DET
emaj-232	296	14	correct	correct	ADJ
emaj-232	296	15	and	and	CCONJ
emaj-232	296	16	reliable	reliable	ADJ
emaj-232	296	17	manner	manner	NOUN
emaj-232	296	18	,	,	PUNCT
emaj-232	296	19	which	which	PRON
emaj-232	296	20	volume	volume	VERB
emaj-232	296	21	11	11	NUM
emaj-232	296	22	no	no	DET
emaj-232	296	23	1	1	NUM
emaj-232	296	24	(	(	PUNCT
emaj-232	296	25	2021	2021	NUM
emaj-232	296	26	)	)	PUNCT
emaj-232	296	27	|	|	ADV
emaj-232	296	28	issn	issn	VERB
emaj-232	296	29	2158	2158	NUM
emaj-232	296	30	-	-	SYM
emaj-232	296	31	8708	8708	NUM
emaj-232	296	32	(	(	PUNCT
emaj-232	296	33	online	online	NOUN
emaj-232	296	34	)	)	PUNCT
emaj-232	296	35	|	|	ADV
emaj-232	296	36	doi	doi	X
emaj-232	296	37	10.5195	10.5195	NUM
emaj-232	296	38	/	/	SYM
emaj-232	296	39	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	296	40	|	|	ADV
emaj-232	296	41	http://emaj.pitt.edu	http://emaj.pitt.edu	AUX
emaj-232	296	42	auditing	audit	VERB
emaj-232	296	43	techniques	technique	NOUN
emaj-232	296	44	to	to	PART
emaj-232	296	45	minimize	minimize	VERB
emaj-232	296	46	accounting	account	VERB
emaj-232	296	47	related	relate	VERB
emaj-232	296	48	fraud	fraud	NOUN
emaj-232	296	49	and	and	CCONJ
emaj-232	296	50	errors	error	NOUN
emaj-232	296	51	:	:	PUNCT
emaj-232	296	52	a	a	DET
emaj-232	296	53	qualitative	qualitative	ADJ
emaj-232	296	54	analysis	analysis	NOUN
emaj-232	296	55	with	with	ADP
emaj-232	296	56	the	the	DET
emaj-232	296	57	interview	interview	NOUN
emaj-232	296	58	method	method	NOUN
emaj-232	296	59	page	page	NOUN
emaj-232	296	60	|102|	|102|	AUX
emaj-232	296	61	emerging	emerge	VERB
emaj-232	296	62	markets	market	NOUN
emaj-232	296	63	journal	journal	NOUN
emaj-232	296	64	will	will	AUX
emaj-232	296	65	also	also	ADV
emaj-232	296	66	increase	increase	VERB
emaj-232	296	67	the	the	DET
emaj-232	296	68	productivity	productivity	NOUN
emaj-232	296	69	.	.	PUNCT
emaj-232	297	1	the	the	DET
emaj-232	297	2	interviews	interview	NOUN
emaj-232	297	3	conducted	conduct	VERB
emaj-232	297	4	with	with	ADP
emaj-232	297	5	auditing	auditing	NOUN
emaj-232	297	6	professionals	professional	NOUN
emaj-232	297	7	as	as	ADP
emaj-232	297	8	a	a	DET
emaj-232	297	9	qualitative	qualitative	ADJ
emaj-232	297	10	research	research	NOUN
emaj-232	297	11	method	method	NOUN
emaj-232	297	12	provide	provide	VERB
emaj-232	297	13	the	the	DET
emaj-232	297	14	significance	significance	NOUN
emaj-232	297	15	of	of	ADP
emaj-232	297	16	all	all	DET
emaj-232	297	17	these	these	DET
emaj-232	297	18	issues	issue	NOUN
emaj-232	297	19	and	and	CCONJ
emaj-232	297	20	shed	shed	VERB
emaj-232	297	21	light	light	NOUN
emaj-232	297	22	to	to	ADP
emaj-232	297	23	the	the	DET
emaj-232	297	24	future	future	NOUN
emaj-232	297	25	of	of	ADP
emaj-232	297	26	auditing	auditing	NOUN
emaj-232	297	27	profession	profession	NOUN
emaj-232	297	28	.	.	PUNCT
emaj-232	298	1	references	reference	NOUN
emaj-232	298	2	acfe	acfe	NOUN
emaj-232	298	3	.	.	PUNCT
emaj-232	299	1	(	(	PUNCT
emaj-232	299	2	2008	2008	NUM
emaj-232	299	3	)	)	PUNCT
emaj-232	299	4	.	.	PUNCT
emaj-232	300	1	acfe	acfe	NOUN
emaj-232	300	2	2008	2008	NUM
emaj-232	300	3	report	report	NOUN
emaj-232	300	4	to	to	ADP
emaj-232	300	5	the	the	DET
emaj-232	300	6	nation	nation	NOUN
emaj-232	300	7	on	on	ADP
emaj-232	300	8	occupational	occupational	ADJ
emaj-232	300	9	fraud&abuse	fraud&abuse	PROPN
emaj-232	300	10	.	.	PUNCT
emaj-232	301	1	acfe	acfe	NOUN
emaj-232	301	2	website	website	NOUN
emaj-232	301	3	.	.	PUNCT
emaj-232	302	1	https://www.acfe.com/uploadedfiles/acfe_w	https://www.acfe.com/uploadedfiles/acfe_w	PROPN
emaj-232	302	2	ebsite	ebsite	VERB
emaj-232	302	3	/	/	SYM
emaj-232	302	4	content	content	NOUN
emaj-232	302	5	/	/	SYM
emaj-232	302	6	documents/2008	documents/2008	NOUN
emaj-232	302	7	-	-	PUNCT
emaj-232	302	8	rttn.pdf	rttn.pdf	NOUN
emaj-232	302	9	(	(	PUNCT
emaj-232	302	10	retrieved	retrieve	VERB
emaj-232	302	11	on	on	ADP
emaj-232	302	12	01.06.2021	01.06.2021	NUM
emaj-232	302	13	)	)	PUNCT
emaj-232	302	14	.	.	PUNCT
emaj-232	303	1	acfe	acfe	NOUN
emaj-232	303	2	.	.	PUNCT
emaj-232	304	1	(	(	PUNCT
emaj-232	304	2	2010	2010	NUM
emaj-232	304	3	)	)	PUNCT
emaj-232	304	4	.	.	PUNCT
emaj-232	305	1	acfe	acfe	NOUN
emaj-232	305	2	2010	2010	NUM
emaj-232	305	3	report	report	NOUN
emaj-232	305	4	to	to	ADP
emaj-232	305	5	the	the	DET
emaj-232	305	6	nation	nation	NOUN
emaj-232	305	7	on	on	ADP
emaj-232	305	8	occupational	occupational	ADJ
emaj-232	305	9	fraud&abuse	fraud&abuse	PROPN
emaj-232	305	10	european	european	PROPN
emaj-232	305	11	edition	edition	PROPN
emaj-232	305	12	.	.	PUNCT
emaj-232	306	1	acfe	acfe	NOUN
emaj-232	306	2	website	website	NOUN
emaj-232	306	3	.	.	PUNCT
emaj-232	307	1	https://www.acfe.com/uploadedfiles/acfe_w	https://www.acfe.com/uploadedfiles/acfe_w	PROPN
emaj-232	307	2	ebsite/	ebsite/	ADV
emaj-232	307	3	content	content	NOUN
emaj-232	307	4	/	/	SYM
emaj-232	307	5	documents	document	NOUN
emaj-232	307	6	/	/	SYM
emaj-232	307	7	rttn	rttn	NOUN
emaj-232	307	8	-	-	NOUN
emaj-232	307	9	european.pdf	european.pdf	NOUN
emaj-232	307	10	(	(	PUNCT
emaj-232	307	11	retrieved	retrieve	VERB
emaj-232	307	12	on	on	ADP
emaj-232	307	13	02.02.2021	02.02.2021	NUM
emaj-232	307	14	)	)	PUNCT
emaj-232	307	15	.	.	PUNCT
emaj-232	308	1	adalı	adalı	PROPN
emaj-232	308	2	,	,	PUNCT
emaj-232	308	3	s.	s.	PROPN
emaj-232	308	4	,	,	PUNCT
emaj-232	308	5	kızıl	kızıl	PROPN
emaj-232	308	6	,	,	PUNCT
emaj-232	308	7	c.	c.	PROPN
emaj-232	308	8	(	(	PUNCT
emaj-232	308	9	2017	2017	NUM
emaj-232	308	10	)	)	PUNCT
emaj-232	308	11	.	.	PUNCT
emaj-232	309	1	a	a	DET
emaj-232	309	2	research	research	NOUN
emaj-232	309	3	on	on	ADP
emaj-232	309	4	the	the	DET
emaj-232	309	5	responbility	responbility	NOUN
emaj-232	309	6	of	of	ADP
emaj-232	309	7	accounting	accounting	NOUN
emaj-232	309	8	professionals	professional	NOUN
emaj-232	309	9	to	to	PART
emaj-232	309	10	determine	determine	VERB
emaj-232	309	11	and	and	CCONJ
emaj-232	309	12	prevent	prevent	VERB
emaj-232	309	13	accounting	accounting	NOUN
emaj-232	309	14	errors	error	NOUN
emaj-232	309	15	and	and	CCONJ
emaj-232	309	16	frauds	fraud	NOUN
emaj-232	309	17	:	:	PUNCT
emaj-232	309	18	edirne	edirne	PROPN
emaj-232	309	19	sample	sample	NOUN
emaj-232	309	20	.	.	PUNCT
emaj-232	310	1	emerging	emerge	VERB
emaj-232	310	2	markets	market	NOUN
emaj-232	310	3	journal	journal	NOUN
emaj-232	310	4	(	(	PUNCT
emaj-232	310	5	emaj	emaj	NOUN
emaj-232	310	6	)	)	PUNCT
emaj-232	310	7	,	,	PUNCT
emaj-232	310	8	vol	vol	NOUN
emaj-232	310	9	.	.	PROPN
emaj-232	310	10	7	7	NUM
emaj-232	310	11	,	,	PUNCT
emaj-232	310	12	no	no	INTJ
emaj-232	310	13	:	:	SYM
emaj-232	310	14	1	1	NUM
emaj-232	310	15	,	,	PUNCT
emaj-232	310	16	53	53	NUM
emaj-232	310	17	-	-	SYM
emaj-232	310	18	64	64	NUM
emaj-232	310	19	.	.	PUNCT
emaj-232	310	20	akman	akman	NOUN
emaj-232	310	21	,	,	PUNCT
emaj-232	310	22	v.	v.	ADV
emaj-232	310	23	,	,	PUNCT
emaj-232	310	24	acar	acar	NOUN
emaj-232	310	25	,	,	PUNCT
emaj-232	310	26	b.	b.	PROPN
emaj-232	310	27	,	,	PUNCT
emaj-232	310	28	kızıl	kızıl	PROPN
emaj-232	310	29	,	,	PUNCT
emaj-232	310	30	c.	c.	PROPN
emaj-232	310	31	(	(	PUNCT
emaj-232	310	32	2020	2020	NUM
emaj-232	310	33	)	)	PUNCT
emaj-232	310	34	.	.	PUNCT
emaj-232	311	1	audit	audit	NOUN
emaj-232	311	2	techniques	technique	NOUN
emaj-232	311	3	to	to	PART
emaj-232	311	4	avoid	avoid	VERB
emaj-232	311	5	cost	cost	NOUN
emaj-232	311	6	accounting	accounting	NOUN
emaj-232	311	7	frauds	fraud	NOUN
emaj-232	311	8	.	.	PUNCT
emaj-232	312	1	emerging	emerge	VERB
emaj-232	312	2	markets	market	NOUN
emaj-232	312	3	journal	journal	NOUN
emaj-232	312	4	(	(	PUNCT
emaj-232	312	5	emaj	emaj	NOUN
emaj-232	312	6	)	)	PUNCT
emaj-232	312	7	,	,	PUNCT
emaj-232	312	8	vol	vol	NOUN
emaj-232	312	9	.	.	PROPN
emaj-232	312	10	10	10	NUM
emaj-232	312	11	,	,	PUNCT
emaj-232	312	12	no	no	INTJ
emaj-232	312	13	:	:	PUNCT
emaj-232	312	14	1	1	NUM
emaj-232	312	15	,	,	PUNCT
emaj-232	312	16	6066	6066	NUM
emaj-232	312	17	.	.	PUNCT
emaj-232	313	1	aksoy	aksoy	PROPN
emaj-232	313	2	,	,	PUNCT
emaj-232	313	3	t.	t.	NOUN
emaj-232	313	4	and	and	CCONJ
emaj-232	313	5	uzay	uzay	NOUN
emaj-232	313	6	,	,	PUNCT
emaj-232	313	7	ş	ş	X
emaj-232	313	8	.	.	PUNCT
emaj-232	313	9	(	(	PUNCT
emaj-232	313	10	2021	2021	NUM
emaj-232	313	11	)	)	PUNCT
emaj-232	313	12	.	.	PUNCT
emaj-232	314	1	relationship	relationship	NOUN
emaj-232	314	2	between	between	ADP
emaj-232	314	3	fraud	fraud	NOUN
emaj-232	314	4	auditing	auditing	NOUN
emaj-232	314	5	and	and	CCONJ
emaj-232	314	6	forensic	forensic	ADJ
emaj-232	314	7	accounting	accounting	NOUN
emaj-232	314	8	.	.	PUNCT
emaj-232	315	1	in	in	ADP
emaj-232	315	2	:	:	PUNCT
emaj-232	315	3	aksoy	aksoy	PROPN
emaj-232	315	4	,	,	PUNCT
emaj-232	315	5	t.	t.	PROPN
emaj-232	315	6	,	,	PUNCT
emaj-232	315	7	hacioğlu	hacioğlu	PROPN
emaj-232	315	8	u.	u.	PROPN
emaj-232	315	9	(	(	PUNCT
emaj-232	315	10	eds	ed	NOUN
emaj-232	315	11	.	.	PUNCT
emaj-232	315	12	)	)	PUNCT
emaj-232	315	13	.	.	PUNCT
emaj-232	316	1	auditing	audit	VERB
emaj-232	316	2	ecosystem	ecosystem	NOUN
emaj-232	316	3	and	and	CCONJ
emaj-232	316	4	strategic	strategic	ADJ
emaj-232	316	5	accounting	accounting	NOUN
emaj-232	316	6	in	in	ADP
emaj-232	316	7	the	the	DET
emaj-232	316	8	digital	digital	ADJ
emaj-232	316	9	era	era	NOUN
emaj-232	316	10	.	.	PUNCT
emaj-232	317	1	contributions	contribution	NOUN
emaj-232	317	2	to	to	ADP
emaj-232	317	3	finance	finance	NOUN
emaj-232	317	4	and	and	CCONJ
emaj-232	317	5	accounting	accounting	NOUN
emaj-232	317	6	.	.	PUNCT
emaj-232	318	1	springer	springer	NOUN
emaj-232	318	2	,	,	PUNCT
emaj-232	318	3	cham	cham	PROPN
emaj-232	318	4	.	.	PUNCT
emaj-232	319	1	https://doi.org/10.1007/978-3-030-72628-7_6	https://doi.org/10.1007/978-3-030-72628-7_6	PROPN
emaj-232	320	1	aslan	aslan	PROPN
emaj-232	320	2	,	,	PUNCT
emaj-232	320	3	t.	t.	PROPN
emaj-232	320	4	,	,	PUNCT
emaj-232	320	5	kızıl	kızıl	PROPN
emaj-232	320	6	,	,	PUNCT
emaj-232	320	7	c.	c.	PROPN
emaj-232	320	8	,	,	PUNCT
emaj-232	320	9	din	din	PROPN
emaj-232	320	10	,	,	PUNCT
emaj-232	320	11	a.	a.	NOUN
emaj-232	320	12	(	(	PUNCT
emaj-232	320	13	2017	2017	NUM
emaj-232	320	14	)	)	PUNCT
emaj-232	320	15	.	.	PUNCT
emaj-232	321	1	muhasebe	muhasebe	PROPN
emaj-232	321	2	hata	hata	PROPN
emaj-232	321	3	ve	ve	PROPN
emaj-232	321	4	hileleri	hileleri	PROPN
emaj-232	321	5	üzerinde	üzerinde	PROPN
emaj-232	321	6	etkili	etkili	PROPN
emaj-232	321	7	faktörlerin	faktörlerin	PROPN
emaj-232	321	8	muhasebe	muhasebe	NOUN
emaj-232	321	9	meslek	meslek	NOUN
emaj-232	321	10	etiği	etiği	PROPN
emaj-232	321	11	kapsamında	kapsamında	PROPN
emaj-232	321	12	analizi	analizi	PROPN
emaj-232	321	13	:	:	PUNCT
emaj-232	321	14	yalova	yalova	PROPN
emaj-232	321	15	örneği	örneği	PROPN
emaj-232	321	16	.	.	PUNCT
emaj-232	322	1	journal	journal	NOUN
emaj-232	322	2	of	of	ADP
emaj-232	322	3	social	social	ADJ
emaj-232	322	4	and	and	CCONJ
emaj-232	322	5	humanities	humanity	NOUN
emaj-232	322	6	sciences	sciences	PROPN
emaj-232	322	7	research	research	PROPN
emaj-232	322	8	(	(	PUNCT
emaj-232	322	9	jshsr	jshsr	NOUN
emaj-232	322	10	)	)	PUNCT
emaj-232	322	11	,	,	PUNCT
emaj-232	322	12	vol	vol	NOUN
emaj-232	322	13	.	.	PROPN
emaj-232	322	14	4	4	NUM
emaj-232	322	15	,	,	PUNCT
emaj-232	322	16	no	no	INTJ
emaj-232	322	17	:	:	SYM
emaj-232	322	18	12	12	NUM
emaj-232	322	19	,	,	PUNCT
emaj-232	322	20	1125	1125	NUM
emaj-232	322	21	-	-	SYM
emaj-232	322	22	1138	1138	NUM
emaj-232	322	23	,	,	PUNCT
emaj-232	322	24	http://www.jshsr.org/dergipdfdetay.aspx?id=	http://www.jshsr.org/dergipdfdetay.aspx?id=	PROPN
emaj-232	322	25	191	191	NUM
emaj-232	322	26	atmaca	atmaca	PROPN
emaj-232	322	27	,	,	PUNCT
emaj-232	322	28	m.	m.	NOUN
emaj-232	322	29	(	(	PUNCT
emaj-232	322	30	2012	2012	NUM
emaj-232	322	31	)	)	PUNCT
emaj-232	322	32	.	.	PUNCT
emaj-232	323	1	muhasebe	muhasebe	NOUN
emaj-232	323	2	skandallarının	skandallarının	PROPN
emaj-232	323	3	önlenmesinde	önlenmesinde	PROPN
emaj-232	323	4	i̇ç	i̇ç	PROPN
emaj-232	323	5	kontrol	kontrol	PROPN
emaj-232	323	6	sisteminin	sisteminin	PROPN
emaj-232	323	7	etkinleştirilmesi	etkinleştirilmesi	PROPN
emaj-232	323	8	.	.	PUNCT
emaj-232	324	1	afyon	afyon	NOUN
emaj-232	324	2	kocatepe	kocatepe	PROPN
emaj-232	324	3	üniversitesi	üniversitesi	PROPN
emaj-232	324	4	,	,	PUNCT
emaj-232	324	5	i̇i̇bf	i̇i̇bf	PROPN
emaj-232	325	1	dergisi	dergisi	PROPN
emaj-232	325	2	.	.	PUNCT
emaj-232	326	1	cilt	cilt	ADJ
emaj-232	326	2	:	:	PUNCT
emaj-232	326	3	14	14	NUM
emaj-232	326	4	,	,	PUNCT
emaj-232	326	5	sayı	sayı	ADJ
emaj-232	326	6	:	:	PUNCT
emaj-232	326	7	1	1	NUM
emaj-232	326	8	,	,	PUNCT
emaj-232	326	9	191	191	NUM
emaj-232	326	10	-	-	SYM
emaj-232	326	11	205	205	NUM
emaj-232	326	12	.	.	PUNCT
emaj-232	326	13	bayraktar	bayraktar	PROPN
emaj-232	326	14	,	,	PUNCT
emaj-232	326	15	a.	a.	NOUN
emaj-232	326	16	(	(	PUNCT
emaj-232	326	17	2007	2007	NUM
emaj-232	326	18	)	)	PUNCT
emaj-232	326	19	.	.	PUNCT
emaj-232	327	1	türkiye’de	türkiye’de	PROPN
emaj-232	327	2	muhasebe	muhasebe	PROPN
emaj-232	327	3	hileleri	hileleri	PROPN
emaj-232	327	4	tarihi	tarihi	PROPN
emaj-232	327	5	.	.	PUNCT
emaj-232	328	1	trakya	trakya	NOUN
emaj-232	328	2	üniversitesi	üniversitesi	NOUN
emaj-232	328	3	sosyal	sosyal	PROPN
emaj-232	328	4	bilimler	bilimler	PROPN
emaj-232	328	5	enstitüsü	enstitüsü	PROPN
emaj-232	328	6	i̇şletme	i̇şletme	VERB
emaj-232	328	7	anabilim	anabilim	PROPN
emaj-232	328	8	dalı	dalı	ADJ
emaj-232	328	9	yüksek	yüksek	NOUN
emaj-232	328	10	lisans	lisan	NOUN
emaj-232	328	11	tezi	tezi	PROPN
emaj-232	328	12	,	,	PUNCT
emaj-232	328	13	edirne	edirne	PROPN
emaj-232	328	14	.	.	PUNCT
emaj-232	329	1	bozkurt	bozkurt	PROPN
emaj-232	329	2	,	,	PUNCT
emaj-232	329	3	n.	n.	PROPN
emaj-232	329	4	(	(	PUNCT
emaj-232	329	5	2000	2000	NUM
emaj-232	329	6	)	)	PUNCT
emaj-232	329	7	.	.	PUNCT
emaj-232	330	1	i̇şletmlerde	i̇şletmlerde	PROPN
emaj-232	330	2	hile	hile	PROPN
emaj-232	330	3	yapan	yapan	PROPN
emaj-232	330	4	çalışanların	çalışanların	PROPN
emaj-232	330	5	karakteristik	karakteristik	PROPN
emaj-232	330	6	özellikleri	özellikleri	PROPN
emaj-232	330	7	.	.	PUNCT
emaj-232	331	1	yaklaşım	yaklaşım	PROPN
emaj-232	331	2	dergisi	dergisi	PROPN
emaj-232	331	3	.	.	PROPN
emaj-232	332	1	sayı	sayı	PROPN
emaj-232	332	2	:	:	PUNCT
emaj-232	332	3	93	93	NUM
emaj-232	332	4	,	,	PUNCT
emaj-232	332	5	57	57	NUM
emaj-232	332	6	-	-	SYM
emaj-232	332	7	62	62	NUM
emaj-232	332	8	.	.	PUNCT
emaj-232	333	1	bozkurt	bozkurt	PROPN
emaj-232	333	2	,	,	PUNCT
emaj-232	333	3	n.(2009	n.(2009	PROPN
emaj-232	333	4	)	)	PUNCT
emaj-232	333	5	.	.	PUNCT
emaj-232	334	1	i̇şletmelerin	i̇şletmelerin	PROPN
emaj-232	334	2	kara	kara	PROPN
emaj-232	334	3	deliği	deliği	PROPN
emaj-232	334	4	hile	hile	PROPN
emaj-232	334	5	.	.	PUNCT
emaj-232	335	1	alfa	alfa	PROPN
emaj-232	335	2	yayınları	yayınları	PROPN
emaj-232	335	3	.	.	PUNCT
emaj-232	336	1	i̇stanbul	i̇stanbul	INTJ
emaj-232	336	2	.	.	PUNCT
emaj-232	337	1	bulca	bulca	PROPN
emaj-232	337	2	,	,	PUNCT
emaj-232	337	3	h.	h.	PROPN
emaj-232	337	4	v.	v.	PROPN
emaj-232	337	5	(	(	PUNCT
emaj-232	337	6	2014	2014	NUM
emaj-232	337	7	)	)	PUNCT
emaj-232	337	8	.	.	PUNCT
emaj-232	338	1	bağımsız	bağımsız	PROPN
emaj-232	338	2	denetim	denetim	PROPN
emaj-232	338	3	standartlarının	standartlarının	PROPN
emaj-232	338	4	muhasebede	muhasebede	PROPN
emaj-232	338	5	hile	hile	PROPN
emaj-232	338	6	kavramına	kavramına	PROPN
emaj-232	338	7	yaklaşımı	yaklaşımı	PROPN
emaj-232	338	8	.	.	PUNCT
emaj-232	339	1	optimum	optimum	ADJ
emaj-232	339	2	ekonomi	ekonomi	PROPN
emaj-232	339	3	ve	ve	VERB
emaj-232	339	4	yönetim	yönetim	PROPN
emaj-232	339	5	bilimleri	bilimleri	NOUN
emaj-232	339	6	dergisi	dergisi	PROPN
emaj-232	339	7	,	,	PUNCT
emaj-232	339	8	1(2	1(2	NUM
emaj-232	339	9	)	)	PUNCT
emaj-232	339	10	,	,	PUNCT
emaj-232	339	11	47	47	NUM
emaj-232	339	12	-	-	SYM
emaj-232	339	13	58	58	NUM
emaj-232	339	14	.	.	PUNCT
emaj-232	340	1	çubukçu	çubukçu	PROPN
emaj-232	340	2	,	,	PUNCT
emaj-232	340	3	s.	s.	PROPN
emaj-232	340	4	(	(	PUNCT
emaj-232	340	5	2009	2009	NUM
emaj-232	340	6	)	)	PUNCT
emaj-232	340	7	.	.	PUNCT
emaj-232	341	1	muhasebe	muhasebe	PROPN
emaj-232	341	2	hilelerini	hilelerini	PROPN
emaj-232	341	3	ortaya	ortaya	PROPN
emaj-232	341	4	çıkarmada	çıkarmada	PROPN
emaj-232	341	5	benford	benford	PROPN
emaj-232	341	6	modeli	modeli	PROPN
emaj-232	341	7	.	.	PUNCT
emaj-232	342	1	muhasebe	muhasebe	PROPN
emaj-232	342	2	bilim	bilim	PROPN
emaj-232	342	3	dünyası	dünyası	PROPN
emaj-232	342	4	dergisi	dergisi	PROPN
emaj-232	342	5	.	.	PROPN
emaj-232	343	1	cilt	cilt	ADJ
emaj-232	343	2	:	:	PUNCT
emaj-232	343	3	11	11	NUM
emaj-232	343	4	,	,	PUNCT
emaj-232	343	5	sayı	sayı	ADJ
emaj-232	343	6	:	:	PUNCT
emaj-232	343	7	3	3	NUM
emaj-232	343	8	,	,	PUNCT
emaj-232	343	9	113	113	NUM
emaj-232	343	10	-	-	SYM
emaj-232	343	11	142	142	NUM
emaj-232	343	12	.	.	PUNCT
emaj-232	344	1	dönmez	dönmez	PROPN
emaj-232	344	2	,	,	PUNCT
emaj-232	344	3	a.	a.	NOUN
emaj-232	344	4	,	,	PUNCT
emaj-232	344	5	çavuşoğlu	çavuşoğlu	NOUN
emaj-232	344	6	,	,	PUNCT
emaj-232	344	7	k	k	X
emaj-232	344	8	..	..	PUNCT
emaj-232	344	9	(	(	PUNCT
emaj-232	344	10	2015	2015	NUM
emaj-232	344	11	)	)	PUNCT
emaj-232	344	12	.	.	PUNCT
emaj-232	345	1	hilelerin	hilelerin	ADJ
emaj-232	345	2	ortaya	ortaya	PROPN
emaj-232	345	3	çıkarılması	çıkarılması	PROPN
emaj-232	345	4	bakımından	bakımından	PROPN
emaj-232	345	5	bağımsız	bağımsız	PROPN
emaj-232	345	6	denetim	denetim	PROPN
emaj-232	345	7	ile	ile	PROPN
emaj-232	345	8	adli	adli	PROPN
emaj-232	345	9	muhasebenin	muhasebenin	PROPN
emaj-232	345	10	karşılaştırılması	karşılaştırılması	PROPN
emaj-232	345	11	.	.	PUNCT
emaj-232	346	1	journal	journal	PROPN
emaj-232	346	2	of	of	ADP
emaj-232	346	3	accounting	accounting	NOUN
emaj-232	346	4	,	,	PUNCT
emaj-232	346	5	finance	finance	NOUN
emaj-232	346	6	and	and	CCONJ
emaj-232	346	7	auditing	auditing	NOUN
emaj-232	346	8	studies	study	NOUN
emaj-232	346	9	(	(	PUNCT
emaj-232	346	10	jafas	jafas	NOUN
emaj-232	346	11	)	)	PUNCT
emaj-232	346	12	.	.	PUNCT
emaj-232	347	1	1(3	1(3	NUM
emaj-232	347	2	)	)	PUNCT
emaj-232	347	3	,	,	PUNCT
emaj-232	347	4	34	34	NUM
emaj-232	347	5	-	-	SYM
emaj-232	347	6	67	67	NUM
emaj-232	347	7	.	.	PUNCT
emaj-232	348	1	emir	emir	PROPN
emaj-232	348	2	,	,	PUNCT
emaj-232	348	3	m.	m.	NOUN
emaj-232	348	4	(	(	PUNCT
emaj-232	348	5	2008	2008	NUM
emaj-232	348	6	)	)	PUNCT
emaj-232	348	7	.	.	PUNCT
emaj-232	349	1	hile	hile	PROPN
emaj-232	349	2	denetimi	denetimi	PROPN
emaj-232	349	3	.	.	PUNCT
emaj-232	350	1	mali	mali	PROPN
emaj-232	350	2	çözüm	çözüm	PROPN
emaj-232	350	3	dergisi	dergisi	PROPN
emaj-232	350	4	.	.	PROPN
emaj-232	350	5	86	86	NUM
emaj-232	350	6	,	,	PUNCT
emaj-232	350	7	109	109	NUM
emaj-232	350	8	-	-	SYM
emaj-232	350	9	121	121	NUM
emaj-232	350	10	.	.	PUNCT
emaj-232	351	1	erdoğan	erdoğan	NOUN
emaj-232	351	2	,	,	PUNCT
emaj-232	351	3	m.	m.	NOUN
emaj-232	351	4	(	(	PUNCT
emaj-232	351	5	2006	2006	NUM
emaj-232	351	6	)	)	PUNCT
emaj-232	351	7	.	.	PUNCT
emaj-232	352	1	denetim	denetim	PROPN
emaj-232	352	2	/	/	SYM
emaj-232	352	3	kavramsal	kavramsal	PROPN
emaj-232	352	4	ve	ve	AUX
emaj-232	352	5	teknolojik	teknolojik	NOUN
emaj-232	352	6	yapı	yapı	NOUN
emaj-232	352	7	.	.	PUNCT
emaj-232	353	1	maliye	maliye	PROPN
emaj-232	353	2	ve	ve	PROPN
emaj-232	353	3	hukuk	hukuk	PROPN
emaj-232	353	4	yayınları	yayınları	NOUN
emaj-232	353	5	,	,	PUNCT
emaj-232	353	6	ankara	ankara	PROPN
emaj-232	353	7	.	.	PUNCT
emaj-232	354	1	güredin	güredin	PROPN
emaj-232	354	2	,	,	PUNCT
emaj-232	354	3	e.	e.	PROPN
emaj-232	354	4	(	(	PUNCT
emaj-232	354	5	2007	2007	NUM
emaj-232	354	6	)	)	PUNCT
emaj-232	354	7	.	.	PUNCT
emaj-232	355	1	denetim	denetim	PROPN
emaj-232	355	2	ve	ve	VERB
emaj-232	355	3	güvence	güvence	NOUN
emaj-232	355	4	hizmetleri	hizmetleri	ADV
emaj-232	355	5	.	.	PUNCT
emaj-232	356	1	arıkan	arıkan	PROPN
emaj-232	356	2	basım	basım	PROPN
emaj-232	356	3	yayım	yayım	NOUN
emaj-232	356	4	,	,	PUNCT
emaj-232	356	5	i̇stanbul	i̇stanbul	ADV
emaj-232	356	6	.	.	PUNCT
emaj-232	357	1	jamil	jamil	PROPN
emaj-232	357	2	,	,	PUNCT
emaj-232	357	3	a.h	a.h	PROPN
emaj-232	357	4	.	.	PROPN
emaj-232	357	5	,	,	PUNCT
emaj-232	357	6	mohd	mohd	PROPN
emaj-232	357	7	sanusi	sanusi	PROPN
emaj-232	357	8	,	,	PUNCT
emaj-232	357	9	z.	z.	PROPN
emaj-232	357	10	,	,	PUNCT
emaj-232	357	11	yaacob	yaacob	PROPN
emaj-232	357	12	,	,	PUNCT
emaj-232	357	13	n.m	n.m	PROPN
emaj-232	357	14	.	.	PROPN
emaj-232	357	15	,	,	PUNCT
emaj-232	357	16	mat	mat	PROPN
emaj-232	357	17	isa	isa	NOUN
emaj-232	357	18	,	,	PUNCT
emaj-232	357	19	y.	y.	NOUN
emaj-232	357	20	and	and	CCONJ
emaj-232	357	21	tarjo	tarjo	PROPN
emaj-232	357	22	,	,	PUNCT
emaj-232	357	23	t.	t.	NOUN
emaj-232	357	24	(	(	PUNCT
emaj-232	357	25	2021	2021	NUM
emaj-232	357	26	)	)	PUNCT
emaj-232	357	27	.	.	PUNCT
emaj-232	358	1	the	the	DET
emaj-232	358	2	covid-19	covid-19	PROPN
emaj-232	358	3	impact	impact	NOUN
emaj-232	358	4	on	on	ADP
emaj-232	358	5	financial	financial	ADJ
emaj-232	358	6	crime	crime	NOUN
emaj-232	358	7	and	and	CCONJ
emaj-232	358	8	regulatory	regulatory	ADJ
emaj-232	358	9	compliance	compliance	NOUN
emaj-232	358	10	in	in	ADP
emaj-232	358	11	malaysia	malaysia	PROPN
emaj-232	358	12	.	.	PUNCT
emaj-232	359	1	journal	journal	PROPN
emaj-232	359	2	of	of	ADP
emaj-232	359	3	financial	financial	ADJ
emaj-232	359	4	crime	crime	NOUN
emaj-232	359	5	,	,	PUNCT
emaj-232	359	6	vol	vol	NOUN
emaj-232	359	7	.	.	PUNCT
emaj-232	360	1	ahead	ahead	ADV
emaj-232	360	2	-	-	PUNCT
emaj-232	360	3	of	of	ADP
emaj-232	360	4	-	-	PUNCT
emaj-232	360	5	print	print	NOUN
emaj-232	360	6	no	no	NOUN
emaj-232	360	7	.	.	PUNCT
emaj-232	361	1	ahead	ahead	ADV
emaj-232	361	2	-	-	PUNCT
emaj-232	361	3	of	of	ADP
emaj-232	361	4	-	-	PUNCT
emaj-232	361	5	print	print	NOUN
emaj-232	361	6	.	.	PUNCT
emaj-232	362	1	https://doi.org/10.1108/jfc-05-2021-0107	https://doi.org/10.1108/jfc-05-2021-0107	INTJ
emaj-232	362	2	.	.	PUNCT
emaj-232	362	3	kandemir	kandemir	PROPN
emaj-232	362	4	,	,	PUNCT
emaj-232	362	5	c.	c.	NOUN
emaj-232	362	6	(	(	PUNCT
emaj-232	362	7	2010	2010	NUM
emaj-232	362	8	)	)	PUNCT
emaj-232	362	9	.	.	PUNCT
emaj-232	363	1	muhasebe	muhasebe	PROPN
emaj-232	363	2	hilelerinin	hilelerinin	PROPN
emaj-232	363	3	ortaya	ortaya	PROPN
emaj-232	363	4	çıkarılmasında	çıkarılmasında	ADV
emaj-232	363	5	ve	ve	AUX
emaj-232	363	6	önlenmesinde	önlenmesinde	PROPN
emaj-232	363	7	bağımsız	bağımsız	PROPN
emaj-232	363	8	denetimin	denetimin	PROPN
emaj-232	363	9	rolü	rolü	PROPN
emaj-232	363	10	ve	ve	AUX
emaj-232	363	11	bağımsız	bağımsız	NOUN
emaj-232	363	12	denetçinin	denetçinin	ADJ
emaj-232	363	13	sorumluluğu	sorumluluğu	NOUN
emaj-232	363	14	.	.	PUNCT
emaj-232	364	1	çukurova	çukurova	PROPN
emaj-232	364	2	üniversitesi	üniversitesi	PROPN
emaj-232	364	3	sosyal	sosyal	PROPN
emaj-232	364	4	bilimler	bilimler	PROPN
emaj-232	364	5	enstitüsü	enstitüsü	PROPN
emaj-232	364	6	doktora	doktora	PROPN
emaj-232	364	7	tezi	tezi	PROPN
emaj-232	364	8	,	,	PUNCT
emaj-232	364	9	adana	adana	PROPN
emaj-232	364	10	.	.	PUNCT
emaj-232	365	1	kara	kara	PROPN
emaj-232	365	2	,	,	PUNCT
emaj-232	365	3	m.	m.	NOUN
emaj-232	365	4	(	(	PUNCT
emaj-232	365	5	2012	2012	NUM
emaj-232	365	6	)	)	PUNCT
emaj-232	365	7	.	.	PUNCT
emaj-232	366	1	muhasebe	muhasebe	NOUN
emaj-232	366	2	hataları	hataları	PROPN
emaj-232	366	3	.	.	PUNCT
emaj-232	367	1	muhasebe	muhasebe	NOUN
emaj-232	367	2	ve	ve	PROPN
emaj-232	367	3	vergi	vergi	NOUN
emaj-232	367	4	denetiminde	denetiminde	ADJ
emaj-232	367	5	muhasebe	muhasebe	NOUN
emaj-232	367	6	hata	hata	PROPN
emaj-232	367	7	ve	ve	PROPN
emaj-232	367	8	hileleri	hileleri	PROPN
emaj-232	367	9	kitabı	kitabı	PROPN
emaj-232	367	10	içerisinde	içerisinde	PROPN
emaj-232	367	11	.	.	PUNCT
emaj-232	368	1	ekin	ekin	PROPN
emaj-232	368	2	basım	basım	PROPN
emaj-232	368	3	yayın	yayın	PROPN
emaj-232	368	4	dağıtım	dağıtım	PROPN
emaj-232	368	5	,	,	PUNCT
emaj-232	368	6	bursa	bursa	PROPN
emaj-232	368	7	.	.	PUNCT
emaj-232	369	1	karausta	karausta	PROPN
emaj-232	369	2	ve	ve	PROPN
emaj-232	369	3	dönmez	dönmez	NOUN
emaj-232	369	4	.	.	PUNCT
emaj-232	370	1	(	(	PUNCT
emaj-232	370	2	2013	2013	NUM
emaj-232	370	3	)	)	PUNCT
emaj-232	370	4	.	.	PUNCT
emaj-232	371	1	mesleki	mesleki	PROPN
emaj-232	371	2	hile	hile	VERB
emaj-232	371	3	ve	ve	NOUN
emaj-232	371	4	bir	bir	NOUN
emaj-232	371	5	çözüm	çözüm	NOUN
emaj-232	371	6	önerisi	önerisi	PROPN
emaj-232	371	7	olarak	olarak	PROPN
emaj-232	371	8	adli	adli	PROPN
emaj-232	371	9	denetim	denetim	PROPN
emaj-232	371	10	:	:	PUNCT
emaj-232	371	11	türkiye’de	türkiye’de	PROPN
emaj-232	371	12	spk’dan	spk’dan	PROPN
emaj-232	371	13	yetki	yetki	PROPN
emaj-232	371	14	almış	almış	ADJ
emaj-232	371	15	denetim	denetim	PROPN
emaj-232	371	16	firmalarına	firmalarına	PROPN
emaj-232	371	17	yönelik	yönelik	PROPN
emaj-232	371	18	bir	bir	PROPN
emaj-232	371	19	araştırma	araştırma	PROPN
emaj-232	371	20	.	.	PUNCT
emaj-232	372	1	mali	mali	PROPN
emaj-232	372	2	çözüm	çözüm	PROPN
emaj-232	372	3	dergisi	dergisi	PROPN
emaj-232	372	4	.	.	PROPN
emaj-232	372	5	115	115	NUM
emaj-232	372	6	,	,	PUNCT
emaj-232	372	7	59	59	NUM
emaj-232	372	8	-	-	SYM
emaj-232	372	9	88	88	NUM
emaj-232	372	10	.	.	PUNCT
emaj-232	373	1	kaval	kaval	NOUN
emaj-232	373	2	,	,	PUNCT
emaj-232	373	3	h.	h.	PROPN
emaj-232	373	4	(	(	PUNCT
emaj-232	373	5	2005	2005	NUM
emaj-232	373	6	)	)	PUNCT
emaj-232	373	7	.	.	PUNCT
emaj-232	374	1	muhasebe	muhasebe	PROPN
emaj-232	374	2	denetimi	denetimi	PROPN
emaj-232	374	3	.	.	PUNCT
emaj-232	375	1	gazi	gazi	PROPN
emaj-232	375	2	kitabevi	kitabevi	PROPN
emaj-232	375	3	,	,	PUNCT
emaj-232	375	4	ankara	ankara	PROPN
emaj-232	375	5	.	.	PUNCT
emaj-232	376	1	kızıl	kızıl	PROPN
emaj-232	376	2	,	,	PUNCT
emaj-232	376	3	c.	c.	PROPN
emaj-232	376	4	,	,	PUNCT
emaj-232	376	5	çelik	çelik	NOUN
emaj-232	376	6	,	,	PUNCT
emaj-232	376	7	i̇.	i̇.	PROPN
emaj-232	376	8	e.	e.	PROPN
emaj-232	376	9	,	,	PUNCT
emaj-232	376	10	akman	akman	NOUN
emaj-232	376	11	,	,	PUNCT
emaj-232	376	12	v.	v.	ADV
emaj-232	376	13	,	,	PUNCT
emaj-232	376	14	şener	şener	ADV
emaj-232	376	15	,	,	PUNCT
emaj-232	376	16	s.	s.	PROPN
emaj-232	376	17	(	(	PUNCT
emaj-232	376	18	2016	2016	NUM
emaj-232	376	19	)	)	PUNCT
emaj-232	376	20	.	.	PUNCT
emaj-232	377	1	yaratıcı	yaratıcı	PROPN
emaj-232	377	2	muhasebe	muhasebe	PROPN
emaj-232	377	3	yöntemleri	yöntemleri	PROPN
emaj-232	377	4	ve	ve	PROPN
emaj-232	377	5	finansal	finansal	PROPN
emaj-232	377	6	bilgilerin	bilgilerin	NOUN
emaj-232	377	7	manipülasyonu	manipülasyonu	NOUN
emaj-232	377	8	:	:	PUNCT
emaj-232	377	9	profesyonel	profesyonel	PROPN
emaj-232	377	10	muhasebe	muhasebe	PROPN
emaj-232	377	11	meslek	meslek	PROPN
emaj-232	377	12	mensupları	mensupları	PROPN
emaj-232	377	13	üzerinde	üzerinde	PROPN
emaj-232	377	14	örnek	örnek	ADJ
emaj-232	377	15	bir	bir	PROPN
emaj-232	377	16	uygulama	uygulama	PROPN
emaj-232	377	17	.	.	PUNCT
emaj-232	378	1	beykent	beykent	VERB
emaj-232	378	2	üniversitesi	üniversitesi	PROPN
emaj-232	378	3	sosyal	sosyal	PROPN
emaj-232	378	4	bilimler	bilimler	PROPN
emaj-232	378	5	dergisi	dergisi	PROPN
emaj-232	378	6	,	,	PUNCT
emaj-232	378	7	cilt	cilt	VERB
emaj-232	378	8	:	:	PUNCT
emaj-232	378	9	9	9	NUM
emaj-232	378	10	,	,	PUNCT
emaj-232	378	11	sayı	sayı	ADJ
emaj-232	378	12	:	:	PUNCT
emaj-232	378	13	1	1	NUM
emaj-232	378	14	,	,	PUNCT
emaj-232	378	15	1	1	NUM
emaj-232	378	16	-	-	SYM
emaj-232	378	17	18	18	NUM
emaj-232	378	18	,	,	PUNCT
emaj-232	378	19	http://dergipark.ulakbim.gov.tr/bujss/article/do	http://dergipark.ulakbim.gov.tr/bujss/article/do	ADJ
emaj-232	378	20	wnload/5000145590/5000161141	wnload/5000145590/5000161141	NOUN
emaj-232	378	21	kızıl	kızıl	PROPN
emaj-232	378	22	,	,	PUNCT
emaj-232	378	23	c.	c.	PROPN
emaj-232	378	24	,	,	PUNCT
emaj-232	378	25	kaşbaşı	kaşbaşı	NOUN
emaj-232	378	26	,	,	PUNCT
emaj-232	378	27	b.	b.	PROPN
emaj-232	378	28	(	(	PUNCT
emaj-232	378	29	2018	2018	NUM
emaj-232	378	30	)	)	PUNCT
emaj-232	378	31	.	.	PUNCT
emaj-232	379	1	accounting	accounting	NOUN
emaj-232	379	2	scandals	scandal	NOUN
emaj-232	379	3	and	and	CCONJ
emaj-232	379	4	eye	eye	NOUN
emaj-232	379	5	-	-	PUNCT
emaj-232	379	6	catching	catch	VERB
emaj-232	379	7	frauds	fraud	NOUN
emaj-232	379	8	:	:	PUNCT
emaj-232	379	9	usa	usa	PROPN
emaj-232	379	10	-	-	PUNCT
emaj-232	379	11	japan	japan	PROPN
emaj-232	379	12	comparison	comparison	NOUN
emaj-232	379	13	by	by	ADP
emaj-232	379	14	considering	consider	VERB
emaj-232	379	15	the	the	DET
emaj-232	379	16	role	role	NOUN
emaj-232	379	17	of	of	ADP
emaj-232	379	18	auditing	auditing	NOUN
emaj-232	379	19	.	.	PUNCT
emaj-232	380	1	journal	journal	PROPN
emaj-232	380	2	of	of	ADP
emaj-232	380	3	asian	asian	ADJ
emaj-232	380	4	research	research	NOUN
emaj-232	380	5	(	(	PUNCT
emaj-232	380	6	jar	jar	NOUN
emaj-232	380	7	)	)	PUNCT
emaj-232	380	8	,	,	PUNCT
emaj-232	380	9	vol	vol	NOUN
emaj-232	380	10	.	.	PROPN
emaj-232	380	11	2	2	NUM
emaj-232	380	12	,	,	PUNCT
emaj-232	380	13	no	no	INTJ
emaj-232	380	14	:	:	PUNCT
emaj-232	380	15	3	3	NUM
emaj-232	380	16	,	,	PUNCT
emaj-232	380	17	pp.123	pp.123	PROPN
emaj-232	380	18	-	-	PUNCT
emaj-232	380	19	138	138	NUM
emaj-232	380	20	,	,	PUNCT
emaj-232	380	21	http://dx.doi.org/10.22158/jar.v2n3p123	http://dx.doi.org/10.22158/jar.v2n3p123	NOUN
emaj-232	380	22	volume	volume	VERB
emaj-232	380	23	11	11	NUM
emaj-232	380	24	no	no	PRON
emaj-232	380	25	1	1	NUM
emaj-232	380	26	(	(	PUNCT
emaj-232	380	27	2021	2021	NUM
emaj-232	380	28	)	)	PUNCT
emaj-232	380	29	|	|	ADV
emaj-232	380	30	issn	issn	VERB
emaj-232	380	31	2158	2158	NUM
emaj-232	380	32	-	-	SYM
emaj-232	380	33	8708	8708	NUM
emaj-232	380	34	(	(	PUNCT
emaj-232	380	35	online	online	NOUN
emaj-232	380	36	)	)	PUNCT
emaj-232	380	37	|	|	ADV
emaj-232	380	38	doi	doi	X
emaj-232	380	39	10.5195	10.5195	NUM
emaj-232	380	40	/	/	SYM
emaj-232	380	41	emaj.2021.232	emaj.2021.232	PROPN
emaj-232	380	42	|	|	NOUN
emaj-232	380	43	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-232	380	44	cevdet	cevdet	PROPN
emaj-232	380	45	kızıl	kızıl	PROPN
emaj-232	380	46	,	,	PUNCT
emaj-232	380	47	erol	erol	NOUN
emaj-232	380	48	muzır	muzır	NOUN
emaj-232	380	49	,	,	PUNCT
emaj-232	380	50	vildan	vildan	PROPN
emaj-232	380	51	yılmaz	yılmaz	PROPN
emaj-232	380	52	emerging	emerge	VERB
emaj-232	380	53	markets	market	NOUN
emaj-232	380	54	journal	journal	NOUN
emaj-232	380	55	|	|	ADV
emaj-232	380	56	p	p	NOUN
emaj-232	380	57	a	a	DET
emaj-232	380	58	g	g	NOUN
emaj-232	380	59	e	e	NOUN
emaj-232	380	60	1	1	NUM
emaj-232	380	61	0	0	NUM
emaj-232	380	62	3	3	NUM
emaj-232	380	63	kızıl	kızıl	PROPN
emaj-232	380	64	,	,	PUNCT
emaj-232	380	65	c.	c.	PROPN
emaj-232	380	66	,	,	PUNCT
emaj-232	380	67	muzır	muzır	NOUN
emaj-232	380	68	,	,	PUNCT
emaj-232	380	69	e.	e.	PROPN
emaj-232	380	70	,	,	PUNCT
emaj-232	380	71	akman	akman	NOUN
emaj-232	380	72	,	,	PUNCT
emaj-232	380	73	v.	v.	PROPN
emaj-232	380	74	(	(	PUNCT
emaj-232	380	75	2021	2021	NUM
emaj-232	380	76	)	)	PUNCT
emaj-232	380	77	.	.	PUNCT
emaj-232	381	1	covid	covid	PROPN
emaj-232	381	2	19	19	NUM
emaj-232	381	3	epidemic	epidemic	NOUN
emaj-232	381	4	:	:	PUNCT
emaj-232	381	5	a	a	DET
emaj-232	381	6	new	new	ADJ
emaj-232	381	7	arena	arena	NOUN
emaj-232	381	8	of	of	ADP
emaj-232	381	9	financial	financial	ADJ
emaj-232	381	10	fraud	fraud	NOUN
emaj-232	381	11	?	?	PUNCT
emaj-232	381	12	.	.	PUNCT
emaj-232	382	1	karabagh	karabagh	PROPN
emaj-232	382	2	international	international	PROPN
emaj-232	382	3	congress	congress	PROPN
emaj-232	382	4	of	of	ADP
emaj-232	382	5	modern	modern	ADJ
emaj-232	382	6	studies	study	NOUN
emaj-232	382	7	in	in	ADP
emaj-232	382	8	social	social	ADJ
emaj-232	382	9	and	and	CCONJ
emaj-232	382	10	human	human	ADJ
emaj-232	382	11	sciences	science	NOUN
emaj-232	382	12	,	,	PUNCT
emaj-232	382	13	june	june	PROPN
emaj-232	382	14	17	17	NUM
emaj-232	382	15	-	-	SYM
emaj-232	382	16	19	19	NUM
emaj-232	382	17	,	,	PUNCT
emaj-232	382	18	karabagh	karabagh	PROPN
emaj-232	382	19	,	,	PUNCT
emaj-232	382	20	azerbaijan	azerbaijan	PROPN
emaj-232	382	21	,	,	PUNCT
emaj-232	382	22	310	310	NUM
emaj-232	382	23	-	-	SYM
emaj-232	382	24	314	314	NUM
emaj-232	382	25	.	.	PUNCT
emaj-232	383	1	kiracı	kiracı	PROPN
emaj-232	383	2	,	,	PUNCT
emaj-232	383	3	m.	m.	NOUN
emaj-232	383	4	(	(	PUNCT
emaj-232	383	5	2013	2013	NUM
emaj-232	383	6	)	)	PUNCT
emaj-232	383	7	.	.	PUNCT
emaj-232	384	1	hileye	hileye	NOUN
emaj-232	384	2	yönelik	yönelik	PROPN
emaj-232	384	3	uluslararası	uluslararası	PROPN
emaj-232	384	4	kuruluşlarin	kuruluşlarin	PROPN
emaj-232	384	5	hazırladığı	hazırladığı	PROPN
emaj-232	384	6	raporların	raporların	PROPN
emaj-232	384	7	bağımsız	bağımsız	PROPN
emaj-232	384	8	denetim	denetim	PROPN
emaj-232	384	9	açısından	açısından	PROPN
emaj-232	384	10	değerlendirilmesi	değerlendirilmesi	PROPN
emaj-232	384	11	.	.	PUNCT
emaj-232	385	1	muhasebe	muhasebe	PROPN
emaj-232	385	2	ve	ve	PROPN
emaj-232	385	3	vergi	vergi	NOUN
emaj-232	385	4	uygulamaları	uygulamaları	PROPN
emaj-232	385	5	dergisi	dergisi	PROPN
emaj-232	385	6	,	,	PUNCT
emaj-232	385	7	cilt	cilt	VERB
emaj-232	385	8	:	:	PUNCT
emaj-232	385	9	6	6	NUM
emaj-232	385	10	,	,	PUNCT
emaj-232	385	11	sayı	sayı	ADJ
emaj-232	385	12	:	:	PUNCT
emaj-232	385	13	3	3	NUM
emaj-232	385	14	,	,	PUNCT
emaj-232	385	15	87	87	NUM
emaj-232	385	16	-	-	SYM
emaj-232	385	17	106	106	NUM
emaj-232	385	18	.	.	PUNCT
emaj-232	386	1	kula	kula	PROPN
emaj-232	386	2	,	,	PUNCT
emaj-232	386	3	v.	v.	PROPN
emaj-232	386	4	(	(	PUNCT
emaj-232	386	5	2008	2008	NUM
emaj-232	386	6	)	)	PUNCT
emaj-232	386	7	.	.	PUNCT
emaj-232	387	1	hileli	hileli	PROPN
emaj-232	387	2	finansal	finansal	PROPN
emaj-232	387	3	raporlama	raporlama	PROPN
emaj-232	387	4	yaklaşımlarını	yaklaşımlarını	NOUN
emaj-232	387	5	belirleyen	belirleyen	NOUN
emaj-232	387	6	teşvikler	teşvikler	NOUN
emaj-232	387	7	/	/	SYM
emaj-232	387	8	baskılar	baskılar	PROPN
emaj-232	387	9	ve	ve	AUX
emaj-232	387	10	fırsatlar	fırsatlar	ADJ
emaj-232	387	11	.	.	PUNCT
emaj-232	388	1	muhasebe	muhasebe	NOUN
emaj-232	388	2	ve	ve	AUX
emaj-232	388	3	denetime	denetime	NOUN
emaj-232	388	4	bakış	bakış	PROPN
emaj-232	388	5	dergisi	dergisi	PROPN
emaj-232	388	6	,	,	PUNCT
emaj-232	388	7	8	8	NUM
emaj-232	388	8	,	,	PUNCT
emaj-232	388	9	63	63	NUM
emaj-232	388	10	-	-	SYM
emaj-232	388	11	82	82	NUM
emaj-232	388	12	.	.	PUNCT
emaj-232	389	1	morales	morale	NOUN
emaj-232	389	2	,	,	PUNCT
emaj-232	389	3	j.	j.	PROPN
emaj-232	389	4	,	,	PUNCT
emaj-232	389	5	gendron	gendron	PROPN
emaj-232	389	6	,	,	PUNCT
emaj-232	389	7	y.	y.	NOUN
emaj-232	389	8	and	and	CCONJ
emaj-232	389	9	guenin	guenin	ADJ
emaj-232	389	10	-	-	PUNCT
emaj-232	389	11	paracini	paracini	NOUN
emaj-232	389	12	,	,	PUNCT
emaj-232	389	13	h.	h.	PROPN
emaj-232	389	14	(	(	PUNCT
emaj-232	389	15	2014	2014	NUM
emaj-232	389	16	)	)	PUNCT
emaj-232	389	17	.	.	PUNCT
emaj-232	390	1	the	the	DET
emaj-232	390	2	construction	construction	NOUN
emaj-232	390	3	of	of	ADP
emaj-232	390	4	the	the	DET
emaj-232	390	5	risky	risky	ADJ
emaj-232	390	6	individual	individual	ADJ
emaj-232	390	7	and	and	CCONJ
emaj-232	390	8	vigilant	vigilant	ADJ
emaj-232	390	9	organization	organization	NOUN
emaj-232	390	10	:	:	PUNCT
emaj-232	390	11	a	a	DET
emaj-232	390	12	genealogy	genealogy	NOUN
emaj-232	390	13	of	of	ADP
emaj-232	390	14	the	the	DET
emaj-232	390	15	fraud	fraud	NOUN
emaj-232	390	16	triangle	triangle	NOUN
emaj-232	390	17	.	.	PUNCT
emaj-232	391	1	accounting	accounting	NOUN
emaj-232	391	2	,	,	PUNCT
emaj-232	391	3	organizations	organization	NOUN
emaj-232	391	4	and	and	CCONJ
emaj-232	391	5	society	society	NOUN
emaj-232	391	6	.	.	PUNCT
emaj-232	392	1	vol	vol	NOUN
emaj-232	392	2	.	.	PROPN
emaj-232	392	3	39	39	NUM
emaj-232	392	4	,	,	PUNCT
emaj-232	392	5	issue	issue	NOUN
emaj-232	392	6	:	:	PUNCT
emaj-232	392	7	3	3	NUM
emaj-232	392	8	,	,	PUNCT
emaj-232	392	9	170	170	NUM
emaj-232	392	10	-	-	SYM
emaj-232	392	11	194	194	NUM
emaj-232	392	12	.	.	PUNCT
emaj-232	392	13	özer	özer	NOUN
emaj-232	392	14	,	,	PUNCT
emaj-232	392	15	m.	m.	NOUN
emaj-232	392	16	(	(	PUNCT
emaj-232	392	17	1998	1998	NUM
emaj-232	392	18	)	)	PUNCT
emaj-232	392	19	.	.	PUNCT
emaj-232	393	1	vergisel	vergisel	ADJ
emaj-232	393	2	ve	ve	AUX
emaj-232	393	3	teknik	teknik	X
emaj-232	393	4	boyutuyla	boyutuyla	PROPN
emaj-232	393	5	muhasebe	muhasebe	PROPN
emaj-232	393	6	.	.	PUNCT
emaj-232	394	1	özkan	özkan	PROPN
emaj-232	394	2	matbaacılık	matbaacılık	NOUN
emaj-232	394	3	,	,	PUNCT
emaj-232	394	4	ankara	ankara	PROPN
emaj-232	394	5	.	.	PUNCT
emaj-232	395	1	pazarçeviren	pazarçeviren	PROPN
emaj-232	395	2	,	,	PUNCT
emaj-232	395	3	s.	s.	PROPN
emaj-232	395	4	(	(	PUNCT
emaj-232	395	5	2005	2005	NUM
emaj-232	395	6	)	)	PUNCT
emaj-232	395	7	.	.	PUNCT
emaj-232	396	1	adli	adli	PROPN
emaj-232	396	2	muhasebecilik	muhasebecilik	PROPN
emaj-232	396	3	mesleği	mesleği	PROPN
emaj-232	396	4	.	.	PUNCT
emaj-232	397	1	zonguldak	zonguldak	PROPN
emaj-232	397	2	karaelmas	karaelmas	PROPN
emaj-232	397	3	üniversitesi	üniversitesi	PROPN
emaj-232	397	4	sosyal	sosyal	PROPN
emaj-232	397	5	bilimler	bilimler	PROPN
emaj-232	397	6	dergisi	dergisi	PROPN
emaj-232	397	7	.	.	PROPN
emaj-232	398	1	1(2	1(2	NUM
emaj-232	398	2	)	)	PUNCT
emaj-232	398	3	,	,	PUNCT
emaj-232	398	4	1	1	NUM
emaj-232	398	5	-	-	SYM
emaj-232	398	6	19	19	NUM
emaj-232	398	7	.	.	PUNCT
emaj-232	398	8	pwc	pwc	PROPN
emaj-232	398	9	.	.	PUNCT
emaj-232	399	1	(	(	PUNCT
emaj-232	399	2	2007	2007	NUM
emaj-232	399	3	)	)	PUNCT
emaj-232	399	4	.	.	PUNCT
emaj-232	400	1	the	the	DET
emaj-232	400	2	global	global	ADJ
emaj-232	400	3	economic	economic	PROPN
emaj-232	400	4	crime	crime	NOUN
emaj-232	400	5	surveys	survey	NOUN
emaj-232	400	6	.	.	PUNCT
emaj-232	401	1	pwc	pwc	PROPN
emaj-232	401	2	website	website	NOUN
emaj-232	401	3	.	.	PUNCT
emaj-232	402	1	https://www.pwc.com.tr/tr/advisory09/fraud/as	https://www.pwc.com.tr/tr/advisory09/fraud/as	PRON
emaj-232	402	2	sets	set	NOUN
emaj-232	402	3	/	/	SYM
emaj-232	402	4	forensic_services_tr.pdf	forensic_services_tr.pdf	PROPN
emaj-232	402	5	(	(	PUNCT
emaj-232	402	6	retrieved	retrieve	VERB
emaj-232	402	7	on	on	ADP
emaj-232	402	8	12.07.2021	12.07.2021	NUM
emaj-232	402	9	)	)	PUNCT
emaj-232	402	10	.	.	PUNCT
emaj-232	403	1	ramos	ramos	PROPN
emaj-232	403	2	,	,	PUNCT
emaj-232	403	3	m.	m.	NOUN
emaj-232	403	4	(	(	PUNCT
emaj-232	403	5	2003	2003	NUM
emaj-232	403	6	)	)	PUNCT
emaj-232	403	7	.	.	PUNCT
emaj-232	404	1	auditors	auditor	NOUN
emaj-232	404	2	'	'	PART
emaj-232	404	3	responsibility	responsibility	NOUN
emaj-232	404	4	for	for	ADP
emaj-232	404	5	fraud	fraud	NOUN
emaj-232	404	6	detection	detection	NOUN
emaj-232	404	7	.	.	PUNCT
emaj-232	405	1	journal	journal	PROPN
emaj-232	405	2	of	of	ADP
emaj-232	405	3	accountancy	accountancy	NOUN
emaj-232	405	4	.	.	PUNCT
emaj-232	406	1	website	website	NOUN
emaj-232	406	2	of	of	ADP
emaj-232	406	3	journal	journal	PROPN
emaj-232	406	4	of	of	ADP
emaj-232	406	5	accountancy	accountancy	NOUN
emaj-232	406	6	.	.	PUNCT
emaj-232	407	1	https://www.journalofaccountancy.com/issues/	https://www.journalofaccountancy.com/issues/	PRON
emaj-232	408	1	2003/	2003/	NUM
emaj-232	408	2	jan	jan	NOUN
emaj-232	408	3	/	/	SYM
emaj-232	408	4	auditorsresponsibilityforfrauddetection.htm	auditorsresponsibilityforfrauddetection.htm	X
emaj-232	408	5	l	l	NOUN
emaj-232	408	6	(	(	PUNCT
emaj-232	408	7	retrieved	retrieve	VERB
emaj-232	408	8	on	on	ADP
emaj-232	408	9	13.07.2021	13.07.2021	NUM
emaj-232	408	10	)	)	PUNCT
emaj-232	408	11	.	.	PUNCT
emaj-232	409	1	söyler	söyler	NOUN
emaj-232	409	2	,	,	PUNCT
emaj-232	409	3	h.	h.	PROPN
emaj-232	409	4	(	(	PUNCT
emaj-232	409	5	2013	2013	NUM
emaj-232	409	6	)	)	PUNCT
emaj-232	409	7	.	.	PUNCT
emaj-232	410	1	i̇şletme	i̇şletme	X
emaj-232	410	2	çalışanları	çalışanları	PROPN
emaj-232	410	3	tarafından	tarafından	PROPN
emaj-232	410	4	yapılan	yapılan	PROPN
emaj-232	410	5	hileler	hileler	PROPN
emaj-232	410	6	.	.	PUNCT
emaj-232	411	1	alomaliye	alomaliye	VERB
emaj-232	411	2	websitesi	websitesi	PROPN
emaj-232	411	3	.	.	PUNCT
emaj-232	412	1	http://www.alomaliye.com/halil_soyler_isletm	http://www.alomaliye.com/halil_soyler_isletm	X
emaj-232	413	1	elerde_yap_hileler_2.htm	elerde_yap_hileler_2.htm	PROPN
emaj-232	413	2	(	(	PUNCT
emaj-232	413	3	retrieved	retrieve	VERB
emaj-232	413	4	on	on	ADP
emaj-232	413	5	14.07.2021	14.07.2021	NUM
emaj-232	413	6	)	)	PUNCT
emaj-232	413	7	.	.	PUNCT
emaj-232	414	1	şengür	şengür	NOUN
emaj-232	414	2	,	,	PUNCT
emaj-232	414	3	e.	e.	PROPN
emaj-232	414	4	d.	d.	PROPN
emaj-232	414	5	(	(	PUNCT
emaj-232	414	6	2011	2011	NUM
emaj-232	414	7	)	)	PUNCT
emaj-232	414	8	.	.	PUNCT
emaj-232	415	1	i̇şletmelerde	i̇şletmelerde	PROPN
emaj-232	415	2	hile	hile	PROPN
emaj-232	415	3	,	,	PUNCT
emaj-232	415	4	hilelerin	hilelerin	ADJ
emaj-232	415	5	önlenmesi	önlenmesi	NOUN
emaj-232	415	6	,	,	PUNCT
emaj-232	415	7	hileli	hileli	PROPN
emaj-232	415	8	finansal	finansal	PROPN
emaj-232	415	9	raporlama	raporlama	PROPN
emaj-232	415	10	ile	ile	PROPN
emaj-232	415	11	ilgili	ilgili	PROPN
emaj-232	415	12	düzenlemeler	düzenlemeler	NOUN
emaj-232	415	13	ve	ve	PROPN
emaj-232	415	14	bir	bir	PROPN
emaj-232	415	15	araştırma	araştırma	PROPN
emaj-232	415	16	.	.	PUNCT
emaj-232	416	1	i̇stanbul	i̇stanbul	PROPN
emaj-232	416	2	üniversitesi	üniversitesi	PROPN
emaj-232	416	3	sosyal	sosyal	PROPN
emaj-232	416	4	bilimler	bilimler	PROPN
emaj-232	416	5	enstitüsü	enstitüsü	PROPN
emaj-232	416	6	doktora	doktora	PROPN
emaj-232	416	7	tezi	tezi	NOUN
emaj-232	416	8	,	,	PUNCT
emaj-232	416	9	i̇stanbul	i̇stanbul	INTJ
emaj-232	416	10	.	.	PUNCT
emaj-232	417	1	terzi	terzi	PROPN
emaj-232	417	2	,	,	PUNCT
emaj-232	417	3	s.	s.	PROPN
emaj-232	417	4	(	(	PUNCT
emaj-232	417	5	2012	2012	NUM
emaj-232	417	6	)	)	PUNCT
emaj-232	417	7	.	.	PUNCT
emaj-232	418	1	hile	hile	VERB
emaj-232	418	2	ve	ve	VERB
emaj-232	418	3	usulsüzlüklerin	usulsüzlüklerin	NOUN
emaj-232	418	4	tespitinde	tespitinde	PROPN
emaj-232	418	5	veri	veri	PROPN
emaj-232	418	6	madenciliğinin	madenciliğinin	PROPN
emaj-232	418	7	kullanimi	kullanimi	PROPN
emaj-232	418	8	.	.	PUNCT
emaj-232	419	1	muhasebe	muhasebe	PROPN
emaj-232	419	2	ve	ve	AUX
emaj-232	419	3	finansman	finansman	NOUN
emaj-232	419	4	dergisi	dergisi	PROPN
emaj-232	419	5	,	,	PUNCT
emaj-232	419	6	sayı	sayı	ADJ
emaj-232	419	7	:	:	PUNCT
emaj-232	419	8	54	54	NUM
emaj-232	419	9	,	,	PUNCT
emaj-232	419	10	51	51	NUM
emaj-232	419	11	-	-	SYM
emaj-232	419	12	64	64	NUM
emaj-232	419	13	.	.	PUNCT
emaj-232	420	1	widiyati	widiyati	PROPN
emaj-232	420	2	,	,	PUNCT
emaj-232	420	3	d.	d.	PROPN
emaj-232	420	4	,	,	PUNCT
emaj-232	420	5	valdiansyah	valdiansyah	PROPN
emaj-232	420	6	,	,	PUNCT
emaj-232	420	7	r.	r.	PROPN
emaj-232	420	8	h.	h.	PROPN
emaj-232	420	9	,	,	PUNCT
emaj-232	420	10	meidijati	meidijati	PROPN
emaj-232	420	11	,	,	PUNCT
emaj-232	420	12	m.	m.	NOUN
emaj-232	420	13	,	,	PUNCT
emaj-232	420	14	hendra	hendra	PROPN
emaj-232	420	15	,	,	PUNCT
emaj-232	420	16	h.	h.	PROPN
emaj-232	420	17	(	(	PUNCT
emaj-232	420	18	2021	2021	NUM
emaj-232	420	19	)	)	PUNCT
emaj-232	420	20	.	.	PUNCT
emaj-232	421	1	the	the	DET
emaj-232	421	2	role	role	NOUN
emaj-232	421	3	of	of	ADP
emaj-232	421	4	public	public	ADJ
emaj-232	421	5	accountants	accountant	NOUN
emaj-232	421	6	in	in	ADP
emaj-232	421	7	fraud	fraud	NOUN
emaj-232	421	8	preventation	preventation	NOUN
emaj-232	421	9	and	and	CCONJ
emaj-232	421	10	detection	detection	NOUN
emaj-232	421	11	in	in	ADP
emaj-232	421	12	the	the	DET
emaj-232	421	13	taxation	taxation	NOUN
emaj-232	421	14	sector	sector	NOUN
emaj-232	421	15	during	during	ADP
emaj-232	421	16	covid-19	covid-19	PROPN
emaj-232	421	17	.	.	PUNCT
emaj-232	421	18	golden	golden	ADJ
emaj-232	421	19	ratio	ratio	NOUN
emaj-232	421	20	of	of	ADP
emaj-232	421	21	auditing	auditing	NOUN
emaj-232	421	22	research	research	NOUN
emaj-232	421	23	,	,	PUNCT
emaj-232	421	24	1(2	1(2	NUM
emaj-232	421	25	)	)	PUNCT
emaj-232	421	26	,	,	PUNCT
emaj-232	421	27	70	70	NUM
emaj-232	421	28	-	-	SYM
emaj-232	421	29	82	82	NUM
emaj-232	421	30	.	.	PUNCT