id	sid	tid	token	lemma	pos
emaj-81	1	1	volume	volume	NOUN
emaj-81	1	2	5	5	NUM
emaj-81	1	3	no	no	DET
emaj-81	1	4	2	2	NUM
emaj-81	1	5	(	(	PUNCT
emaj-81	1	6	2015	2015	NUM
emaj-81	1	7	)	)	PUNCT
emaj-81	1	8	|	|	ADV
emaj-81	1	9	issn	issn	VERB
emaj-81	1	10	2158	2158	NUM
emaj-81	1	11	-	-	SYM
emaj-81	1	12	8708	8708	NUM
emaj-81	1	13	(	(	PUNCT
emaj-81	1	14	online	online	NOUN
emaj-81	1	15	)	)	PUNCT
emaj-81	1	16	|	|	ADV
emaj-81	1	17	doi	doi	X
emaj-81	1	18	10.5195	10.5195	NUM
emaj-81	1	19	/	/	SYM
emaj-81	1	20	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	2	1	|	|	NOUN
emaj-81	2	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	2	3	an	an	DET
emaj-81	2	4	analysis	analysis	NOUN
emaj-81	2	5	of	of	ADP
emaj-81	2	6	the	the	DET
emaj-81	2	7	relationship	relationship	NOUN
emaj-81	2	8	between	between	ADP
emaj-81	2	9	ifac	ifac	NOUN
emaj-81	2	10	code	code	NOUN
emaj-81	2	11	of	of	ADP
emaj-81	2	12	ethics	ethic	NOUN
emaj-81	2	13	and	and	CCONJ
emaj-81	2	14	cpi	cpi	PROPN
emaj-81	2	15	ayşe	ayşe	PROPN
emaj-81	2	16	i̇rem	i̇rem	PROPN
emaj-81	2	17	keskin	keskin	PROPN
emaj-81	2	18	ph.d	ph.d	PROPN
emaj-81	2	19	.	.	PROPN
emaj-81	2	20	,	,	PUNCT
emaj-81	2	21	kadir	kadir	PROPN
emaj-81	2	22	has	have	VERB
emaj-81	2	23	university	university	NOUN
emaj-81	2	24	,	,	PUNCT
emaj-81	2	25	turkey	turkey	NOUN
emaj-81	3	1	|	|	ADV
emaj-81	3	2	e	e	NOUN
emaj-81	3	3	-	-	NOUN
emaj-81	3	4	mail	mail	NOUN
emaj-81	3	5	:	:	PUNCT
emaj-81	3	6	ayseirem@hotmail.com	ayseirem@hotmail.com	X
emaj-81	3	7	elçin	elçin	PROPN
emaj-81	3	8	yılmaz	yılmaz	PROPN
emaj-81	3	9	işık	işık	PROPN
emaj-81	3	10	ph.d	ph.d	PROPN
emaj-81	3	11	.	.	PROPN
emaj-81	3	12	,	,	PUNCT
emaj-81	3	13	kadir	kadir	PROPN
emaj-81	3	14	has	have	VERB
emaj-81	3	15	univerity	univerity	PROPN
emaj-81	3	16	,	,	PUNCT
emaj-81	3	17	turkey	turkey	NOUN
emaj-81	3	18	|	|	ADV
emaj-81	3	19	e	e	NOUN
emaj-81	3	20	-	-	NOUN
emaj-81	3	21	mail	mail	NOUN
emaj-81	3	22	:	:	PUNCT
emaj-81	4	1	elcinyilmaz@gmail.com	elcinyilmaz@gmail.com	X
emaj-81	4	2	volume	volume	NOUN
emaj-81	4	3	5	5	NUM
emaj-81	4	4	no	no	DET
emaj-81	4	5	2	2	NUM
emaj-81	4	6	(	(	PUNCT
emaj-81	4	7	2015	2015	NUM
emaj-81	4	8	)	)	PUNCT
emaj-81	4	9	|	|	ADV
emaj-81	4	10	issn	issn	VERB
emaj-81	4	11	2158	2158	NUM
emaj-81	4	12	-	-	SYM
emaj-81	4	13	8708	8708	NUM
emaj-81	4	14	(	(	PUNCT
emaj-81	4	15	online	online	NOUN
emaj-81	4	16	)	)	PUNCT
emaj-81	4	17	|	|	ADV
emaj-81	4	18	doi	doi	X
emaj-81	4	19	10.5195	10.5195	NUM
emaj-81	4	20	/	/	SYM
emaj-81	4	21	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	5	1	|	|	NOUN
emaj-81	5	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	5	3	|	|	ADV
emaj-81	5	4	abstract	abstract	ADJ
emaj-81	5	5	code	code	NOUN
emaj-81	5	6	of	of	ADP
emaj-81	5	7	ethics	ethic	NOUN
emaj-81	5	8	has	have	AUX
emaj-81	5	9	become	become	VERB
emaj-81	5	10	a	a	DET
emaj-81	5	11	significant	significant	ADJ
emaj-81	5	12	concept	concept	NOUN
emaj-81	5	13	as	as	ADP
emaj-81	5	14	regards	regard	NOUN
emaj-81	5	15	to	to	ADP
emaj-81	5	16	the	the	DET
emaj-81	5	17	business	business	NOUN
emaj-81	5	18	world	world	NOUN
emaj-81	5	19	.	.	PUNCT
emaj-81	6	1	that	that	PRON
emaj-81	6	2	is	be	AUX
emaj-81	6	3	why	why	SCONJ
emaj-81	6	4	occupational	occupational	ADJ
emaj-81	6	5	organizations	organization	NOUN
emaj-81	6	6	have	have	AUX
emaj-81	6	7	developed	develop	VERB
emaj-81	6	8	their	their	PRON
emaj-81	6	9	own	own	ADJ
emaj-81	6	10	codes	code	NOUN
emaj-81	6	11	of	of	ADP
emaj-81	6	12	ethics	ethic	NOUN
emaj-81	6	13	over	over	ADP
emaj-81	6	14	time	time	NOUN
emaj-81	6	15	.	.	PUNCT
emaj-81	7	1	in	in	ADP
emaj-81	7	2	this	this	DET
emaj-81	7	3	study	study	NOUN
emaj-81	7	4	,	,	PUNCT
emaj-81	7	5	primarily	primarily	ADV
emaj-81	7	6	the	the	DET
emaj-81	7	7	compatibility	compatibility	NOUN
emaj-81	7	8	classification	classification	NOUN
emaj-81	7	9	of	of	ADP
emaj-81	7	10	the	the	DET
emaj-81	7	11	accounting	accounting	NOUN
emaj-81	7	12	code	code	NOUN
emaj-81	7	13	of	of	ADP
emaj-81	7	14	ethics	ethic	NOUN
emaj-81	7	15	belonging	belong	VERB
emaj-81	7	16	to	to	ADP
emaj-81	7	17	the	the	DET
emaj-81	7	18	ifac	ifac	NOUN
emaj-81	7	19	(	(	PUNCT
emaj-81	7	20	the	the	DET
emaj-81	7	21	international	international	PROPN
emaj-81	7	22	federation	federation	PROPN
emaj-81	7	23	of	of	ADP
emaj-81	7	24	accountants	accountant	NOUN
emaj-81	7	25	)	)	PUNCT
emaj-81	7	26	is	be	AUX
emaj-81	7	27	carried	carry	VERB
emaj-81	7	28	out	out	ADP
emaj-81	7	29	on	on	ADP
emaj-81	7	30	the	the	DET
emaj-81	7	31	basis	basis	NOUN
emaj-81	7	32	of	of	ADP
emaj-81	7	33	the	the	DET
emaj-81	7	34	action	action	NOUN
emaj-81	7	35	plans	plan	NOUN
emaj-81	7	36	assessing	assess	VERB
emaj-81	7	37	the	the	DET
emaj-81	7	38	levels	level	NOUN
emaj-81	7	39	of	of	ADP
emaj-81	7	40	usage	usage	NOUN
emaj-81	7	41	by	by	ADP
emaj-81	7	42	the	the	DET
emaj-81	7	43	175	175	NUM
emaj-81	7	44	ifac	ifac	NOUN
emaj-81	7	45	national	national	ADJ
emaj-81	7	46	accounting	accounting	NOUN
emaj-81	7	47	organizations	organization	NOUN
emaj-81	7	48	.	.	PUNCT
emaj-81	8	1	it	it	PRON
emaj-81	8	2	is	be	AUX
emaj-81	8	3	determined	determine	VERB
emaj-81	8	4	as	as	ADP
emaj-81	8	5	a	a	DET
emaj-81	8	6	result	result	NOUN
emaj-81	8	7	of	of	ADP
emaj-81	8	8	the	the	DET
emaj-81	8	9	classification	classification	NOUN
emaj-81	8	10	that	that	SCONJ
emaj-81	8	11	60,6	60,6	NUM
emaj-81	8	12	%	%	NOUN
emaj-81	8	13	of	of	ADP
emaj-81	8	14	the	the	DET
emaj-81	8	15	member	member	NOUN
emaj-81	8	16	organizations	organization	NOUN
emaj-81	8	17	are	be	AUX
emaj-81	8	18	applying	apply	VERB
emaj-81	8	19	the	the	DET
emaj-81	8	20	ifac	ifac	NOUN
emaj-81	8	21	code	code	NOUN
emaj-81	8	22	in	in	ADP
emaj-81	8	23	general	general	ADJ
emaj-81	8	24	,	,	PUNCT
emaj-81	8	25	the	the	DET
emaj-81	8	26	rest	rest	NOUN
emaj-81	8	27	39,4	39,4	NUM
emaj-81	8	28	%	%	NOUN
emaj-81	8	29	on	on	ADP
emaj-81	8	30	the	the	DET
emaj-81	8	31	other	other	ADJ
emaj-81	8	32	hand	hand	NOUN
emaj-81	8	33	,	,	PUNCT
emaj-81	8	34	is	be	AUX
emaj-81	8	35	not	not	PART
emaj-81	8	36	applying	apply	VERB
emaj-81	8	37	the	the	DET
emaj-81	8	38	code	code	NOUN
emaj-81	8	39	at	at	ADV
emaj-81	8	40	all	all	ADV
emaj-81	8	41	.	.	PUNCT
emaj-81	9	1	with	with	ADP
emaj-81	9	2	this	this	DET
emaj-81	9	3	classification	classification	NOUN
emaj-81	9	4	,	,	PUNCT
emaj-81	9	5	the	the	DET
emaj-81	9	6	hypothesis	hypothesis	NOUN
emaj-81	9	7	propounding	propound	VERB
emaj-81	9	8	that	that	SCONJ
emaj-81	9	9	“	"	PUNCT
emaj-81	9	10	the	the	DET
emaj-81	9	11	national	national	ADJ
emaj-81	9	12	accounting	accounting	NOUN
emaj-81	9	13	organizations	organization	NOUN
emaj-81	9	14	in	in	ADP
emaj-81	9	15	highly	highly	ADV
emaj-81	9	16	corrupt	corrupt	ADJ
emaj-81	9	17	countries	country	NOUN
emaj-81	9	18	would	would	AUX
emaj-81	9	19	be	be	AUX
emaj-81	9	20	less	less	ADV
emaj-81	9	21	likely	likely	ADJ
emaj-81	9	22	to	to	PART
emaj-81	9	23	adopt	adopt	VERB
emaj-81	9	24	the	the	DET
emaj-81	9	25	ifac	ifac	NOUN
emaj-81	9	26	ethic	ethic	ADJ
emaj-81	9	27	code	code	NOUN
emaj-81	9	28	than	than	ADP
emaj-81	9	29	those	those	PRON
emaj-81	9	30	in	in	ADP
emaj-81	9	31	very	very	ADV
emaj-81	9	32	clean	clean	ADJ
emaj-81	9	33	countries	country	NOUN
emaj-81	9	34	,	,	PUNCT
emaj-81	9	35	”	"	PUNCT
emaj-81	9	36	is	be	AUX
emaj-81	9	37	tested	test	VERB
emaj-81	9	38	using	use	VERB
emaj-81	9	39	the	the	DET
emaj-81	9	40	“	"	PUNCT
emaj-81	9	41	corruption	corruption	NOUN
emaj-81	9	42	perception	perception	NOUN
emaj-81	9	43	index	index	NOUN
emaj-81	9	44	-	-	PUNCT
emaj-81	9	45	cpi	cpi	NOUN
emaj-81	9	46	”	"	PUNCT
emaj-81	9	47	data	datum	NOUN
emaj-81	9	48	.	.	PUNCT
emaj-81	10	1	it	it	PRON
emaj-81	10	2	is	be	AUX
emaj-81	10	3	determined	determine	VERB
emaj-81	10	4	that	that	SCONJ
emaj-81	10	5	the	the	DET
emaj-81	10	6	findings	finding	NOUN
emaj-81	10	7	support	support	VERB
emaj-81	10	8	this	this	DET
emaj-81	10	9	relevant	relevant	ADJ
emaj-81	10	10	hypothesis	hypothesis	NOUN
emaj-81	10	11	.	.	PUNCT
emaj-81	11	1	new	new	ADJ
emaj-81	11	2	articles	article	NOUN
emaj-81	11	3	in	in	ADP
emaj-81	11	4	this	this	DET
emaj-81	11	5	journal	journal	NOUN
emaj-81	11	6	are	be	AUX
emaj-81	11	7	licensed	license	VERB
emaj-81	11	8	under	under	ADP
emaj-81	11	9	a	a	DET
emaj-81	11	10	creative	creative	ADJ
emaj-81	11	11	commons	common	NOUN
emaj-81	11	12	attribution	attribution	NOUN
emaj-81	11	13	3.0	3.0	NUM
emaj-81	11	14	united	unite	VERB
emaj-81	11	15	states	states	PROPN
emaj-81	11	16	license	license	NOUN
emaj-81	11	17	.	.	PUNCT
emaj-81	12	1	this	this	DET
emaj-81	12	2	journal	journal	NOUN
emaj-81	12	3	is	be	AUX
emaj-81	12	4	published	publish	VERB
emaj-81	12	5	by	by	ADP
emaj-81	12	6	the	the	DET
emaj-81	12	7	university	university	NOUN
emaj-81	12	8	library	library	NOUN
emaj-81	12	9	system	system	NOUN
emaj-81	12	10	of	of	ADP
emaj-81	12	11	the	the	DET
emaj-81	12	12	university	university	PROPN
emaj-81	12	13	of	of	ADP
emaj-81	12	14	pittsburgh	pittsburgh	PROPN
emaj-81	12	15	as	as	ADP
emaj-81	12	16	part	part	NOUN
emaj-81	12	17	of	of	ADP
emaj-81	12	18	its	its	PRON
emaj-81	12	19	d	d	NOUN
emaj-81	12	20	-	-	PUNCT
emaj-81	12	21	scribe	scribe	VERB
emaj-81	12	22	digital	digital	ADJ
emaj-81	12	23	publishing	publishing	NOUN
emaj-81	12	24	program	program	NOUN
emaj-81	12	25	,	,	PUNCT
emaj-81	12	26	and	and	CCONJ
emaj-81	12	27	is	be	AUX
emaj-81	12	28	cosponsored	cosponsor	VERB
emaj-81	12	29	by	by	ADP
emaj-81	12	30	the	the	DET
emaj-81	12	31	university	university	PROPN
emaj-81	12	32	of	of	ADP
emaj-81	12	33	pittsburgh	pittsburgh	PROPN
emaj-81	12	34	press	press	NOUN
emaj-81	12	35	.	.	PUNCT
emaj-81	13	1	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-81	13	2	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-81	13	3	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-81	13	4	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-81	13	5	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-81	13	6	volume	volume	NOUN
emaj-81	13	7	5	5	NUM
emaj-81	13	8	no	no	DET
emaj-81	13	9	2	2	NUM
emaj-81	13	10	(	(	PUNCT
emaj-81	13	11	2015	2015	NUM
emaj-81	13	12	)	)	PUNCT
emaj-81	13	13	|	|	ADV
emaj-81	13	14	issn	issn	VERB
emaj-81	13	15	2158	2158	NUM
emaj-81	13	16	-	-	SYM
emaj-81	13	17	8708	8708	NUM
emaj-81	13	18	(	(	PUNCT
emaj-81	13	19	online	online	NOUN
emaj-81	13	20	)	)	PUNCT
emaj-81	13	21	|	|	ADV
emaj-81	13	22	doi	doi	X
emaj-81	13	23	10.5195	10.5195	NUM
emaj-81	13	24	/	/	SYM
emaj-81	13	25	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	14	1	|	|	NOUN
emaj-81	14	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	14	3	ayşe	ayşe	PROPN
emaj-81	14	4	i̇rem	i̇rem	PROPN
emaj-81	14	5	keskin	keskin	PROPN
emaj-81	14	6	,	,	PUNCT
emaj-81	14	7	elçin	elçin	PROPN
emaj-81	14	8	yılmaz	yılmaz	PROPN
emaj-81	14	9	işık	işık	VERB
emaj-81	14	10	emerging	emerge	VERB
emaj-81	14	11	markets	market	NOUN
emaj-81	14	12	journal	journal	NOUN
emaj-81	14	13	|	|	ADV
emaj-81	14	14	p	p	NOUN
emaj-81	14	15	a	a	DET
emaj-81	14	16	g	g	NOUN
emaj-81	14	17	e	e	NOUN
emaj-81	14	18	|41	|41	NOUN
emaj-81	14	19	an	an	DET
emaj-81	14	20	analysis	analysis	NOUN
emaj-81	14	21	of	of	ADP
emaj-81	14	22	the	the	DET
emaj-81	14	23	relationship	relationship	NOUN
emaj-81	14	24	between	between	ADP
emaj-81	14	25	ifac	ifac	NOUN
emaj-81	14	26	code	code	NOUN
emaj-81	14	27	of	of	ADP
emaj-81	14	28	ethics	ethic	NOUN
emaj-81	14	29	and	and	CCONJ
emaj-81	14	30	cpi	cpi	PROPN
emaj-81	14	31	ayşe	ayşe	PROPN
emaj-81	14	32	i̇rem	i̇rem	PROPN
emaj-81	14	33	keskin	keskin	PROPN
emaj-81	14	34	elçin	elçin	PROPN
emaj-81	14	35	yılmaz	yılmaz	PROPN
emaj-81	14	36	işık	işık	PROPN
emaj-81	14	37	introduction	introduction	NOUN
emaj-81	14	38	the	the	DET
emaj-81	14	39	issue	issue	NOUN
emaj-81	14	40	of	of	ADP
emaj-81	14	41	ethics	ethic	NOUN
emaj-81	14	42	has	have	AUX
emaj-81	14	43	increasingly	increasingly	ADV
emaj-81	14	44	become	become	VERB
emaj-81	14	45	an	an	DET
emaj-81	14	46	important	important	ADJ
emaj-81	14	47	field	field	NOUN
emaj-81	14	48	of	of	ADP
emaj-81	14	49	study	study	NOUN
emaj-81	14	50	as	as	ADP
emaj-81	14	51	regards	regard	NOUN
emaj-81	14	52	to	to	ADP
emaj-81	14	53	the	the	DET
emaj-81	14	54	business	business	NOUN
emaj-81	14	55	behavior	behavior	NOUN
emaj-81	14	56	in	in	ADP
emaj-81	14	57	enterprises	enterprise	NOUN
emaj-81	14	58	.	.	PUNCT
emaj-81	15	1	a	a	DET
emaj-81	15	2	number	number	NOUN
emaj-81	15	3	of	of	ADP
emaj-81	15	4	companies	company	NOUN
emaj-81	15	5	,	,	PUNCT
emaj-81	15	6	various	various	ADJ
emaj-81	15	7	educational	educational	ADJ
emaj-81	15	8	institutions	institution	NOUN
emaj-81	15	9	and	and	CCONJ
emaj-81	15	10	occupational	occupational	ADJ
emaj-81	15	11	organizations	organization	NOUN
emaj-81	15	12	show	show	VERB
emaj-81	15	13	a	a	DET
emaj-81	15	14	high	high	ADJ
emaj-81	15	15	level	level	NOUN
emaj-81	15	16	of	of	ADP
emaj-81	15	17	interest	interest	NOUN
emaj-81	15	18	to	to	ADP
emaj-81	15	19	the	the	DET
emaj-81	15	20	subject	subject	NOUN
emaj-81	15	21	.	.	PUNCT
emaj-81	16	1	when	when	SCONJ
emaj-81	16	2	ethics	ethic	NOUN
emaj-81	16	3	is	be	AUX
emaj-81	16	4	considered	consider	VERB
emaj-81	16	5	to	to	PART
emaj-81	16	6	be	be	AUX
emaj-81	16	7	the	the	DET
emaj-81	16	8	code	code	NOUN
emaj-81	16	9	of	of	ADP
emaj-81	16	10	conducts	conduct	NOUN
emaj-81	16	11	internalized	internalize	VERB
emaj-81	16	12	by	by	ADP
emaj-81	16	13	the	the	DET
emaj-81	16	14	society	society	NOUN
emaj-81	16	15	,	,	PUNCT
emaj-81	16	16	it	it	PRON
emaj-81	16	17	becomes	become	VERB
emaj-81	16	18	evident	evident	ADJ
emaj-81	16	19	that	that	SCONJ
emaj-81	16	20	it	it	PRON
emaj-81	16	21	is	be	AUX
emaj-81	16	22	necessary	necessary	ADJ
emaj-81	16	23	for	for	ADP
emaj-81	16	24	all	all	DET
emaj-81	16	25	the	the	DET
emaj-81	16	26	organizations	organization	NOUN
emaj-81	16	27	which	which	PRON
emaj-81	16	28	interact	interact	VERB
emaj-81	16	29	with	with	ADP
emaj-81	16	30	their	their	PRON
emaj-81	16	31	close	close	ADJ
emaj-81	16	32	circles	circle	NOUN
emaj-81	16	33	to	to	PART
emaj-81	16	34	act	act	VERB
emaj-81	16	35	sensitively	sensitively	ADV
emaj-81	16	36	in	in	ADP
emaj-81	16	37	terms	term	NOUN
emaj-81	16	38	of	of	ADP
emaj-81	16	39	ethical	ethical	ADJ
emaj-81	16	40	standards	standard	NOUN
emaj-81	16	41	.	.	PUNCT
emaj-81	17	1	taylor	taylor	PROPN
emaj-81	17	2	(	(	PUNCT
emaj-81	17	3	1975	1975	NUM
emaj-81	17	4	)	)	PUNCT
emaj-81	17	5	defines	define	VERB
emaj-81	17	6	ethics	ethic	NOUN
emaj-81	17	7	as	as	ADP
emaj-81	17	8	an	an	DET
emaj-81	17	9	“	"	PUNCT
emaj-81	17	10	inquiry	inquiry	NOUN
emaj-81	17	11	into	into	ADP
emaj-81	17	12	the	the	DET
emaj-81	17	13	nature	nature	NOUN
emaj-81	17	14	and	and	CCONJ
emaj-81	17	15	grounds	ground	NOUN
emaj-81	17	16	of	of	ADP
emaj-81	17	17	morality	morality	NOUN
emaj-81	17	18	”	"	PUNCT
emaj-81	17	19	;	;	PUNCT
emaj-81	17	20	barry	barry	NOUN
emaj-81	17	21	(	(	PUNCT
emaj-81	17	22	1979	1979	NUM
emaj-81	17	23	)	)	PUNCT
emaj-81	17	24	,	,	PUNCT
emaj-81	17	25	on	on	ADP
emaj-81	17	26	the	the	DET
emaj-81	17	27	other	other	ADJ
emaj-81	17	28	hand	hand	NOUN
emaj-81	17	29	,	,	PUNCT
emaj-81	17	30	defines	define	VERB
emaj-81	17	31	the	the	DET
emaj-81	17	32	concept	concept	NOUN
emaj-81	17	33	as	as	ADP
emaj-81	17	34	“	"	PUNCT
emaj-81	17	35	the	the	DET
emaj-81	17	36	study	study	NOUN
emaj-81	17	37	of	of	ADP
emaj-81	17	38	what	what	PRON
emaj-81	17	39	constitutes	constitute	VERB
emaj-81	17	40	good	good	ADJ
emaj-81	17	41	and	and	CCONJ
emaj-81	17	42	bad	bad	ADJ
emaj-81	17	43	human	human	ADJ
emaj-81	17	44	conduct	conduct	NOUN
emaj-81	17	45	,	,	PUNCT
emaj-81	17	46	including	include	VERB
emaj-81	17	47	related	relate	VERB
emaj-81	17	48	actions	action	NOUN
emaj-81	17	49	and	and	CCONJ
emaj-81	17	50	value	value	NOUN
emaj-81	17	51	.	.	PUNCT
emaj-81	17	52	”	"	PUNCT
emaj-81	18	1	the	the	DET
emaj-81	18	2	fundamental	fundamental	ADJ
emaj-81	18	3	function	function	NOUN
emaj-81	18	4	of	of	ADP
emaj-81	18	5	the	the	DET
emaj-81	18	6	code	code	NOUN
emaj-81	18	7	of	of	ADP
emaj-81	18	8	ethics	ethic	NOUN
emaj-81	18	9	is	be	AUX
emaj-81	18	10	to	to	PART
emaj-81	18	11	influence	influence	VERB
emaj-81	18	12	people	people	NOUN
emaj-81	18	13	in	in	ADP
emaj-81	18	14	their	their	PRON
emaj-81	18	15	decision	decision	NOUN
emaj-81	18	16	-	-	PUNCT
emaj-81	18	17	making	make	VERB
emaj-81	18	18	processes	process	NOUN
emaj-81	18	19	to	to	PART
emaj-81	18	20	show	show	VERB
emaj-81	18	21	a	a	DET
emaj-81	18	22	tendency	tendency	NOUN
emaj-81	18	23	to	to	PART
emaj-81	18	24	take	take	VERB
emaj-81	18	25	decisions	decision	NOUN
emaj-81	18	26	which	which	PRON
emaj-81	18	27	are	be	AUX
emaj-81	18	28	acceptable	acceptable	ADJ
emaj-81	18	29	by	by	ADP
emaj-81	18	30	the	the	DET
emaj-81	18	31	organization	organization	NOUN
emaj-81	18	32	(	(	PUNCT
emaj-81	18	33	ferrell	ferrell	PROPN
emaj-81	18	34	and	and	CCONJ
emaj-81	18	35	fraedrich	fraedrich	NOUN
emaj-81	18	36	,	,	PUNCT
emaj-81	18	37	1991	1991	NUM
emaj-81	18	38	)	)	PUNCT
emaj-81	18	39	.	.	PUNCT
emaj-81	19	1	the	the	DET
emaj-81	19	2	code	code	NOUN
emaj-81	19	3	of	of	ADP
emaj-81	19	4	ethics	ethic	NOUN
emaj-81	19	5	incorporates	incorporate	VERB
emaj-81	19	6	the	the	DET
emaj-81	19	7	responsibilities	responsibility	NOUN
emaj-81	19	8	that	that	PRON
emaj-81	19	9	the	the	DET
emaj-81	19	10	company	company	NOUN
emaj-81	19	11	management	management	NOUN
emaj-81	19	12	has	have	VERB
emaj-81	19	13	towards	towards	ADP
emaj-81	19	14	its	its	PRON
emaj-81	19	15	shareholders	shareholder	NOUN
emaj-81	19	16	,	,	PUNCT
emaj-81	19	17	in	in	ADP
emaj-81	19	18	other	other	ADJ
emaj-81	19	19	words	word	NOUN
emaj-81	19	20	,	,	PUNCT
emaj-81	19	21	briefly	briefly	ADV
emaj-81	19	22	the	the	DET
emaj-81	19	23	environment	environment	NOUN
emaj-81	19	24	they	they	PRON
emaj-81	19	25	act	act	VERB
emaj-81	19	26	in	in	ADP
emaj-81	19	27	;	;	PUNCT
emaj-81	19	28	and	and	CCONJ
emaj-81	19	29	provides	provide	VERB
emaj-81	19	30	standards	standard	NOUN
emaj-81	19	31	indicating	indicate	VERB
emaj-81	19	32	what	what	PRON
emaj-81	19	33	is	be	AUX
emaj-81	19	34	within	within	ADP
emaj-81	19	35	the	the	DET
emaj-81	19	36	line	line	NOUN
emaj-81	19	37	of	of	ADP
emaj-81	19	38	“	"	PUNCT
emaj-81	19	39	right	right	ADJ
emaj-81	19	40	and	and	CCONJ
emaj-81	19	41	acceptable	acceptable	ADJ
emaj-81	19	42	course	course	NOUN
emaj-81	19	43	of	of	ADP
emaj-81	19	44	conduct	conduct	NOUN
emaj-81	19	45	”	"	PUNCT
emaj-81	19	46	definition	definition	NOUN
emaj-81	19	47	.	.	PUNCT
emaj-81	20	1	when	when	SCONJ
emaj-81	20	2	the	the	DET
emaj-81	20	3	international	international	ADJ
emaj-81	20	4	accounting	accounting	NOUN
emaj-81	20	5	code	code	NOUN
emaj-81	20	6	of	of	ADP
emaj-81	20	7	ethics	ethic	NOUN
emaj-81	20	8	is	be	AUX
emaj-81	20	9	reviewed	review	VERB
emaj-81	20	10	,	,	PUNCT
emaj-81	20	11	the	the	DET
emaj-81	20	12	international	international	PROPN
emaj-81	20	13	federation	federation	PROPN
emaj-81	20	14	of	of	ADP
emaj-81	20	15	accountants	accountant	NOUN
emaj-81	20	16	(	(	PUNCT
emaj-81	20	17	ifac	ifac	NOUN
emaj-81	20	18	)	)	PUNCT
emaj-81	20	19	contributes	contribute	VERB
emaj-81	20	20	to	to	ADP
emaj-81	20	21	the	the	DET
emaj-81	20	22	development	development	NOUN
emaj-81	20	23	,	,	PUNCT
emaj-81	20	24	adoption	adoption	NOUN
emaj-81	20	25	and	and	CCONJ
emaj-81	20	26	implementation	implementation	NOUN
emaj-81	20	27	of	of	ADP
emaj-81	20	28	high	high	ADJ
emaj-81	20	29	quality	quality	NOUN
emaj-81	20	30	ethical	ethical	ADJ
emaj-81	20	31	standards	standard	NOUN
emaj-81	20	32	for	for	ADP
emaj-81	20	33	the	the	DET
emaj-81	20	34	accountants	accountant	NOUN
emaj-81	20	35	through	through	ADP
emaj-81	20	36	the	the	DET
emaj-81	20	37	international	international	ADJ
emaj-81	20	38	ethics	ethic	NOUN
emaj-81	20	39	standards	standard	NOUN
emaj-81	20	40	board	board	NOUN
emaj-81	20	41	for	for	ADP
emaj-81	20	42	accountants	accountant	NOUN
emaj-81	20	43	’	'	PUNCT
emaj-81	20	44	(	(	PUNCT
emaj-81	20	45	iesba	iesba	NOUN
emaj-81	20	46	)	)	PUNCT
emaj-81	20	47	support	support	NOUN
emaj-81	20	48	(	(	PUNCT
emaj-81	20	49	iesba	iesba	NOUN
emaj-81	20	50	,	,	PUNCT
emaj-81	20	51	2	2	NUM
emaj-81	20	52	)	)	PUNCT
emaj-81	20	53	.	.	PUNCT
emaj-81	21	1	iesba	iesba	PROPN
emaj-81	21	2	’s	’s	PART
emaj-81	21	3	long	long	ADJ
emaj-81	21	4	-	-	PUNCT
emaj-81	21	5	term	term	NOUN
emaj-81	21	6	objective	objective	NOUN
emaj-81	21	7	is	be	AUX
emaj-81	21	8	to	to	PART
emaj-81	21	9	converge	converge	VERB
emaj-81	21	10	the	the	DET
emaj-81	21	11	rule	rule	NOUN
emaj-81	21	12	of	of	ADP
emaj-81	21	13	code	code	NOUN
emaj-81	21	14	of	of	ADP
emaj-81	21	15	ethics	ethic	NOUN
emaj-81	21	16	,	,	PUNCT
emaj-81	21	17	which	which	PRON
emaj-81	21	18	is	be	AUX
emaj-81	21	19	valid	valid	ADJ
emaj-81	21	20	for	for	ADP
emaj-81	21	21	the	the	DET
emaj-81	21	22	accountants	accountant	NOUN
emaj-81	21	23	,	,	PUNCT
emaj-81	21	24	with	with	ADP
emaj-81	21	25	the	the	DET
emaj-81	21	26	standards	standard	NOUN
emaj-81	21	27	published	publish	VERB
emaj-81	21	28	by	by	ADP
emaj-81	21	29	the	the	DET
emaj-81	21	30	regulators	regulator	NOUN
emaj-81	21	31	and	and	CCONJ
emaj-81	21	32	standard	standard	ADJ
emaj-81	21	33	setters	setter	NOUN
emaj-81	21	34	.	.	PUNCT
emaj-81	22	1	convergence	convergence	NOUN
emaj-81	22	2	to	to	ADP
emaj-81	22	3	only	only	ADV
emaj-81	22	4	one	one	NUM
emaj-81	22	5	set	set	NOUN
emaj-81	22	6	of	of	ADP
emaj-81	22	7	standards	standard	NOUN
emaj-81	22	8	may	may	AUX
emaj-81	22	9	well	well	ADV
emaj-81	22	10	increase	increase	VERB
emaj-81	22	11	the	the	DET
emaj-81	22	12	quality	quality	NOUN
emaj-81	22	13	and	and	CCONJ
emaj-81	22	14	consistency	consistency	NOUN
emaj-81	22	15	of	of	ADP
emaj-81	22	16	the	the	DET
emaj-81	22	17	services	service	NOUN
emaj-81	22	18	provided	provide	VERB
emaj-81	22	19	by	by	ADP
emaj-81	22	20	the	the	DET
emaj-81	22	21	accountants	accountant	NOUN
emaj-81	22	22	all	all	ADV
emaj-81	22	23	over	over	ADP
emaj-81	22	24	the	the	DET
emaj-81	22	25	world	world	NOUN
emaj-81	22	26	,	,	PUNCT
emaj-81	22	27	and	and	CCONJ
emaj-81	22	28	improve	improve	VERB
emaj-81	22	29	the	the	DET
emaj-81	22	30	efficiency	efficiency	NOUN
emaj-81	22	31	of	of	ADP
emaj-81	22	32	the	the	DET
emaj-81	22	33	global	global	ADJ
emaj-81	22	34	capital	capital	NOUN
emaj-81	22	35	markets	market	NOUN
emaj-81	22	36	(	(	PUNCT
emaj-81	22	37	iesba	iesba	NOUN
emaj-81	22	38	,	,	PUNCT
emaj-81	22	39	1	1	NUM
emaj-81	22	40	)	)	PUNCT
emaj-81	22	41	.	.	PUNCT
emaj-81	23	1	the	the	DET
emaj-81	23	2	code	code	NOUN
emaj-81	23	3	of	of	ADP
emaj-81	23	4	ethics	ethic	NOUN
emaj-81	23	5	for	for	ADP
emaj-81	23	6	the	the	DET
emaj-81	23	7	iesba	iesba	PROPN
emaj-81	23	8	accountants	accountant	NOUN
emaj-81	23	9	is	be	AUX
emaj-81	23	10	composed	compose	VERB
emaj-81	23	11	of	of	ADP
emaj-81	23	12	three	three	NUM
emaj-81	23	13	major	major	ADJ
emaj-81	23	14	parts	part	NOUN
emaj-81	23	15	:	:	PUNCT
emaj-81	23	16	(	(	PUNCT
emaj-81	23	17	iesba	iesba	NOUN
emaj-81	23	18	,	,	PUNCT
emaj-81	23	19	5	5	NUM
emaj-81	23	20	)	)	PUNCT
emaj-81	23	21	•	•	NOUN
emaj-81	23	22	general	general	ADJ
emaj-81	23	23	application	application	NOUN
emaj-81	23	24	of	of	ADP
emaj-81	23	25	the	the	DET
emaj-81	23	26	code	code	NOUN
emaj-81	23	27	•	•	ADP
emaj-81	23	28	professional	professional	ADJ
emaj-81	23	29	accountants	accountant	NOUN
emaj-81	23	30	in	in	ADP
emaj-81	23	31	public	public	ADJ
emaj-81	23	32	practice	practice	NOUN
emaj-81	23	33	•	•	ADP
emaj-81	23	34	professional	professional	ADJ
emaj-81	23	35	accountants	accountant	NOUN
emaj-81	23	36	in	in	ADP
emaj-81	23	37	business	business	NOUN
emaj-81	23	38	literature	literature	PROPN
emaj-81	23	39	review	review	NOUN
emaj-81	23	40	it	it	PRON
emaj-81	23	41	can	can	AUX
emaj-81	23	42	be	be	AUX
emaj-81	23	43	deduced	deduce	VERB
emaj-81	23	44	from	from	ADP
emaj-81	23	45	the	the	DET
emaj-81	23	46	literature	literature	NOUN
emaj-81	23	47	review	review	NOUN
emaj-81	23	48	that	that	SCONJ
emaj-81	23	49	the	the	DET
emaj-81	23	50	codes	code	NOUN
emaj-81	23	51	of	of	ADP
emaj-81	23	52	ethics	ethic	NOUN
emaj-81	23	53	are	be	AUX
emaj-81	23	54	prevalently	prevalently	ADV
emaj-81	23	55	used	use	VERB
emaj-81	23	56	in	in	ADP
emaj-81	23	57	businesses	business	NOUN
emaj-81	23	58	and	and	CCONJ
emaj-81	23	59	subjected	subject	VERB
emaj-81	23	60	to	to	ADP
emaj-81	23	61	research	research	NOUN
emaj-81	23	62	as	as	ADP
emaj-81	23	63	regards	regard	NOUN
emaj-81	23	64	to	to	ADP
emaj-81	23	65	many	many	ADJ
emaj-81	23	66	aspects	aspect	NOUN
emaj-81	23	67	(	(	PUNCT
emaj-81	23	68	farrell	farrell	PROPN
emaj-81	23	69	and	and	CCONJ
emaj-81	23	70	farrell	farrell	PROPN
emaj-81	23	71	,	,	PUNCT
emaj-81	23	72	1998	1998	NUM
emaj-81	23	73	)	)	PUNCT
emaj-81	23	74	.	.	PUNCT
emaj-81	24	1	while	while	SCONJ
emaj-81	24	2	hite	hite	PROPN
emaj-81	24	3	et	et	PROPN
emaj-81	24	4	al	al	PROPN
emaj-81	24	5	.	.	PROPN
emaj-81	25	1	(	(	PUNCT
emaj-81	25	2	1988	1988	NUM
emaj-81	25	3	)	)	PUNCT
emaj-81	25	4	,	,	PUNCT
emaj-81	25	5	schlegelmich	schlegelmich	NOUN
emaj-81	25	6	and	and	CCONJ
emaj-81	25	7	houston	houston	PROPN
emaj-81	25	8	(	(	PUNCT
emaj-81	25	9	1989	1989	NUM
emaj-81	25	10	)	)	PUNCT
emaj-81	25	11	,	,	PUNCT
emaj-81	25	12	pelfrey	pelfrey	PROPN
emaj-81	25	13	and	and	CCONJ
emaj-81	25	14	peacock	peacock	NOUN
emaj-81	25	15	(	(	PUNCT
emaj-81	25	16	1991	1991	NUM
emaj-81	25	17	)	)	PUNCT
emaj-81	25	18	refer	refer	VERB
emaj-81	25	19	to	to	ADP
emaj-81	25	20	the	the	DET
emaj-81	25	21	content	content	NOUN
emaj-81	25	22	and	and	CCONJ
emaj-81	25	23	scope	scope	NOUN
emaj-81	25	24	of	of	ADP
emaj-81	25	25	the	the	DET
emaj-81	25	26	code	code	NOUN
emaj-81	25	27	of	of	ADP
emaj-81	25	28	ethics	ethic	NOUN
emaj-81	25	29	in	in	ADP
emaj-81	25	30	their	their	PRON
emaj-81	25	31	studies	study	NOUN
emaj-81	25	32	,	,	PUNCT
emaj-81	25	33	certain	certain	ADJ
emaj-81	25	34	other	other	ADJ
emaj-81	25	35	scholars	scholar	NOUN
emaj-81	25	36	scrutinize	scrutinize	VERB
emaj-81	25	37	the	the	DET
emaj-81	25	38	level	level	NOUN
emaj-81	25	39	of	of	ADP
emaj-81	25	40	usage	usage	NOUN
emaj-81	25	41	of	of	ADP
emaj-81	25	42	code	code	NOUN
emaj-81	25	43	of	of	ADP
emaj-81	25	44	ethics	ethic	NOUN
emaj-81	25	45	by	by	ADP
emaj-81	25	46	companies	company	NOUN
emaj-81	25	47	on	on	ADP
emaj-81	25	48	country	country	NOUN
emaj-81	25	49	basis	basis	NOUN
emaj-81	25	50	(	(	PUNCT
emaj-81	25	51	farrel	farrel	NOUN
emaj-81	25	52	and	and	CCONJ
emaj-81	25	53	cobbin	cobbin	NOUN
emaj-81	25	54	,	,	PUNCT
emaj-81	25	55	2000	2000	NUM
emaj-81	25	56	)	)	PUNCT
emaj-81	25	57	.	.	PUNCT
emaj-81	26	1	pelfrey	pelfrey	PROPN
emaj-81	26	2	and	and	CCONJ
emaj-81	26	3	peacock	peacock	NOUN
emaj-81	26	4	(	(	PUNCT
emaj-81	26	5	1991	1991	NUM
emaj-81	26	6	)	)	PUNCT
emaj-81	26	7	have	have	AUX
emaj-81	26	8	found	find	VERB
emaj-81	26	9	out	out	ADP
emaj-81	26	10	in	in	ADP
emaj-81	26	11	their	their	PRON
emaj-81	26	12	studies	study	NOUN
emaj-81	26	13	that	that	SCONJ
emaj-81	26	14	50	50	NUM
emaj-81	26	15	%	%	NOUN
emaj-81	26	16	of	of	ADP
emaj-81	26	17	the	the	DET
emaj-81	26	18	companies	company	NOUN
emaj-81	26	19	within	within	ADP
emaj-81	26	20	fortune	fortune	NOUN
emaj-81	26	21	500	500	NUM
emaj-81	26	22	in	in	ADP
emaj-81	26	23	the	the	DET
emaj-81	26	24	u.s.a	u.s.a	NOUN
emaj-81	26	25	.	.	PUNCT
emaj-81	26	26	have	have	VERB
emaj-81	26	27	their	their	PRON
emaj-81	26	28	own	own	ADJ
emaj-81	26	29	codes	code	NOUN
emaj-81	26	30	of	of	ADP
emaj-81	26	31	ethics	ethic	NOUN
emaj-81	26	32	.	.	PUNCT
emaj-81	27	1	this	this	DET
emaj-81	27	2	rate	rate	NOUN
emaj-81	27	3	is	be	AUX
emaj-81	27	4	expressed	express	VERB
emaj-81	27	5	to	to	PART
emaj-81	27	6	be	be	AUX
emaj-81	27	7	41	41	NUM
emaj-81	27	8	%	%	NOUN
emaj-81	27	9	for	for	ADP
emaj-81	27	10	europe	europe	PROPN
emaj-81	27	11	by	by	ADP
emaj-81	27	12	langlois	langlois	PROPN
emaj-81	27	13	and	and	CCONJ
emaj-81	27	14	schlegelmilch	schlegelmilch	PROPN
emaj-81	27	15	(	(	PUNCT
emaj-81	27	16	1990	1990	NUM
emaj-81	27	17	)	)	PUNCT
emaj-81	27	18	,	,	PUNCT
emaj-81	27	19	and	and	CCONJ
emaj-81	27	20	50	50	NUM
emaj-81	27	21	%	%	NOUN
emaj-81	27	22	for	for	ADP
emaj-81	27	23	australia	australia	PROPN
emaj-81	27	24	by	by	ADP
emaj-81	27	25	farrel	farrel	NOUN
emaj-81	27	26	and	and	CCONJ
emaj-81	27	27	cobbin	cobbin	NOUN
emaj-81	27	28	(	(	PUNCT
emaj-81	27	29	1996	1996	NUM
emaj-81	27	30	)	)	PUNCT
emaj-81	27	31	(	(	PUNCT
emaj-81	27	32	farrel	farrel	PROPN
emaj-81	27	33	farrel	farrel	PROPN
emaj-81	27	34	,	,	PUNCT
emaj-81	27	35	1998	1998	NUM
emaj-81	27	36	)	)	PUNCT
emaj-81	27	37	.	.	PUNCT
emaj-81	28	1	langlois	langlois	PROPN
emaj-81	28	2	and	and	CCONJ
emaj-81	28	3	schlegelmich	schlegelmich	PROPN
emaj-81	28	4	(	(	PUNCT
emaj-81	28	5	1990	1990	NUM
emaj-81	28	6	)	)	PUNCT
emaj-81	28	7	have	have	AUX
emaj-81	28	8	compared	compare	VERB
emaj-81	28	9	600	600	NUM
emaj-81	28	10	european	european	ADJ
emaj-81	28	11	companies	company	NOUN
emaj-81	28	12	with	with	ADP
emaj-81	28	13	their	their	PRON
emaj-81	28	14	american	american	ADJ
emaj-81	28	15	counterparts	counterpart	NOUN
emaj-81	28	16	in	in	ADP
emaj-81	28	17	their	their	PRON
emaj-81	28	18	studies	study	NOUN
emaj-81	28	19	,	,	PUNCT
emaj-81	28	20	and	and	CCONJ
emaj-81	28	21	explicated	explicate	VERB
emaj-81	28	22	that	that	SCONJ
emaj-81	28	23	the	the	DET
emaj-81	28	24	code	code	NOUN
emaj-81	28	25	of	of	ADP
emaj-81	28	26	ethics	ethic	NOUN
emaj-81	28	27	in	in	ADP
emaj-81	28	28	europe	europe	PROPN
emaj-81	28	29	started	start	VERB
emaj-81	28	30	to	to	PART
emaj-81	28	31	be	be	AUX
emaj-81	28	32	used	use	VERB
emaj-81	28	33	later	later	ADV
emaj-81	28	34	than	than	ADP
emaj-81	28	35	their	their	PRON
emaj-81	28	36	counterparts	counterpart	NOUN
emaj-81	28	37	in	in	ADP
emaj-81	28	38	the	the	DET
emaj-81	28	39	u.s.a	u.s.a	NOUN
emaj-81	28	40	.	.	PUNCT
emaj-81	28	41	,	,	PUNCT
emaj-81	28	42	and	and	CCONJ
emaj-81	28	43	there	there	PRON
emaj-81	28	44	are	be	VERB
emaj-81	28	45	certain	certain	ADJ
emaj-81	28	46	indications	indication	NOUN
emaj-81	28	47	suggesting	suggest	VERB
emaj-81	28	48	that	that	SCONJ
emaj-81	28	49	the	the	DET
emaj-81	28	50	european	european	ADJ
emaj-81	28	51	codes	code	NOUN
emaj-81	28	52	were	be	AUX
emaj-81	28	53	inspired	inspire	VERB
emaj-81	28	54	from	from	ADP
emaj-81	28	55	the	the	DET
emaj-81	28	56	american	american	ADJ
emaj-81	28	57	codes	code	NOUN
emaj-81	28	58	of	of	ADP
emaj-81	28	59	ethics	ethic	NOUN
emaj-81	28	60	.	.	PUNCT
emaj-81	29	1	aydınlık	aydınlık	NOUN
emaj-81	29	2	and	and	CCONJ
emaj-81	29	3	dönmez	dönmez	NOUN
emaj-81	29	4	(	(	PUNCT
emaj-81	29	5	2006	2006	NUM
emaj-81	29	6	)	)	PUNCT
emaj-81	29	7	have	have	AUX
emaj-81	29	8	drawn	draw	VERB
emaj-81	29	9	the	the	DET
emaj-81	29	10	conclusion	conclusion	NOUN
emaj-81	29	11	from	from	ADP
emaj-81	29	12	their	their	PRON
emaj-81	29	13	studies	study	NOUN
emaj-81	29	14	they	they	PRON
emaj-81	29	15	conducted	conduct	VERB
emaj-81	29	16	in	in	ADP
emaj-81	29	17	turkey	turkey	NOUN
emaj-81	29	18	that	that	SCONJ
emaj-81	29	19	the	the	DET
emaj-81	29	20	codes	code	NOUN
emaj-81	29	21	of	of	ADP
emaj-81	29	22	ethics	ethic	NOUN
emaj-81	29	23	are	be	AUX
emaj-81	29	24	being	be	AUX
emaj-81	29	25	used	use	VERB
emaj-81	29	26	in	in	ADP
emaj-81	29	27	low	low	ADJ
emaj-81	29	28	rates	rate	NOUN
emaj-81	29	29	within	within	ADP
emaj-81	29	30	the	the	DET
emaj-81	29	31	country	country	NOUN
emaj-81	29	32	.	.	PUNCT
emaj-81	30	1	when	when	SCONJ
emaj-81	30	2	relevant	relevant	ADJ
emaj-81	30	3	studies	study	NOUN
emaj-81	30	4	are	be	AUX
emaj-81	30	5	examined	examine	VERB
emaj-81	30	6	,	,	PUNCT
emaj-81	30	7	various	various	ADJ
emaj-81	30	8	other	other	ADJ
emaj-81	30	9	studies	study	NOUN
emaj-81	30	10	,	,	PUNCT
emaj-81	30	11	through	through	ADP
emaj-81	30	12	which	which	PRON
emaj-81	30	13	the	the	DET
emaj-81	30	14	codes	code	NOUN
emaj-81	30	15	of	of	ADP
emaj-81	30	16	ethics	ethic	NOUN
emaj-81	30	17	are	be	AUX
emaj-81	30	18	scrutinized	scrutinize	VERB
emaj-81	30	19	with	with	ADP
emaj-81	30	20	respect	respect	NOUN
emaj-81	30	21	to	to	ADP
emaj-81	30	22	socio	socio	NOUN
emaj-81	30	23	-	-	PUNCT
emaj-81	30	24	cultural	cultural	ADJ
emaj-81	30	25	perspective	perspective	NOUN
emaj-81	30	26	,	,	PUNCT
emaj-81	30	27	are	be	AUX
emaj-81	30	28	acquired	acquire	VERB
emaj-81	30	29	.	.	PUNCT
emaj-81	31	1	cohen	cohen	PROPN
emaj-81	31	2	,	,	PUNCT
emaj-81	31	3	laurie	laurie	PROPN
emaj-81	31	4	and	and	CCONJ
emaj-81	31	5	sharp	sharp	ADJ
emaj-81	31	6	(	(	PUNCT
emaj-81	31	7	1992	1992	NUM
emaj-81	31	8	)	)	PUNCT
emaj-81	31	9	have	have	AUX
emaj-81	31	10	underlined	underline	VERB
emaj-81	31	11	the	the	DET
emaj-81	31	12	impact	impact	NOUN
emaj-81	31	13	of	of	ADP
emaj-81	31	14	the	the	DET
emaj-81	31	15	socio	socio	NOUN
emaj-81	31	16	-	-	PUNCT
emaj-81	31	17	economic	economic	ADJ
emaj-81	31	18	and	and	CCONJ
emaj-81	31	19	cultural	cultural	ADJ
emaj-81	31	20	factors	factor	NOUN
emaj-81	31	21	on	on	ADP
emaj-81	31	22	the	the	DET
emaj-81	31	23	acceptance	acceptance	NOUN
emaj-81	31	24	and	and	CCONJ
emaj-81	31	25	national	national	ADJ
emaj-81	31	26	application	application	NOUN
emaj-81	31	27	of	of	ADP
emaj-81	31	28	code	code	NOUN
emaj-81	31	29	of	of	ADP
emaj-81	31	30	ethics	ethic	NOUN
emaj-81	31	31	.	.	PUNCT
emaj-81	32	1	similarly	similarly	ADV
emaj-81	32	2	,	,	PUNCT
emaj-81	32	3	clements	clements	PROPN
emaj-81	32	4	,	,	PUNCT
emaj-81	32	5	neill	neill	PROPN
emaj-81	32	6	,	,	PUNCT
emaj-81	32	7	stovall	stovall	PROPN
emaj-81	32	8	(	(	PUNCT
emaj-81	32	9	2008	2008	NUM
emaj-81	32	10	)	)	PUNCT
emaj-81	32	11	examined	examine	VERB
emaj-81	32	12	the	the	DET
emaj-81	32	13	impact	impact	NOUN
emaj-81	32	14	of	of	ADP
emaj-81	32	15	the	the	DET
emaj-81	32	16	socio	socio	NOUN
emaj-81	32	17	-	-	PUNCT
emaj-81	32	18	cultural	cultural	ADJ
emaj-81	32	19	factors	factor	NOUN
emaj-81	32	20	on	on	ADP
emaj-81	32	21	the	the	DET
emaj-81	32	22	decision	decision	NOUN
emaj-81	32	23	to	to	PART
emaj-81	32	24	apply	apply	VERB
emaj-81	32	25	the	the	DET
emaj-81	32	26	codes	code	NOUN
emaj-81	32	27	of	of	ADP
emaj-81	32	28	ethics	ethic	NOUN
emaj-81	32	29	relevant	relevant	ADJ
emaj-81	32	30	to	to	ADP
emaj-81	32	31	the	the	DET
emaj-81	32	32	international	international	PROPN
emaj-81	32	33	federation	federation	PROPN
emaj-81	32	34	of	of	ADP
emaj-81	32	35	accountants	accountant	NOUN
emaj-81	32	36	-	-	PUNCT
emaj-81	32	37	ifac	ifac	NOUN
emaj-81	32	38	in	in	ADP
emaj-81	32	39	the	the	DET
emaj-81	32	40	accounting	accounting	NOUN
emaj-81	32	41	organizations	organization	NOUN
emaj-81	32	42	of	of	ADP
emaj-81	32	43	countries	country	NOUN
emaj-81	32	44	on	on	ADP
emaj-81	32	45	the	the	DET
emaj-81	32	46	basis	basis	NOUN
emaj-81	32	47	of	of	ADP
emaj-81	32	48	hofstede	hofstede	NOUN
emaj-81	32	49	’s	’s	PART
emaj-81	32	50	study	study	NOUN
emaj-81	32	51	,	,	PUNCT
emaj-81	32	52	which	which	PRON
emaj-81	32	53	includes	include	VERB
emaj-81	32	54	cultural	cultural	ADJ
emaj-81	32	55	dimensions	dimension	NOUN
emaj-81	32	56	,	,	PUNCT
emaj-81	32	57	as	as	ADV
emaj-81	32	58	well	well	ADV
emaj-81	32	59	.	.	PUNCT
emaj-81	33	1	in	in	ADP
emaj-81	33	2	another	another	DET
emaj-81	33	3	study	study	NOUN
emaj-81	33	4	,	,	PUNCT
emaj-81	33	5	on	on	ADP
emaj-81	33	6	the	the	DET
emaj-81	33	7	other	other	ADJ
emaj-81	33	8	hand	hand	NOUN
emaj-81	33	9	,	,	PUNCT
emaj-81	33	10	even	even	ADV
emaj-81	33	11	though	though	SCONJ
emaj-81	33	12	the	the	DET
emaj-81	33	13	countries	country	NOUN
emaj-81	33	14	have	have	VERB
emaj-81	33	15	similar	similar	ADJ
emaj-81	33	16	moral	moral	ADJ
emaj-81	33	17	values	value	NOUN
emaj-81	33	18	,	,	PUNCT
emaj-81	33	19	the	the	DET
emaj-81	33	20	challenges	challenge	NOUN
emaj-81	33	21	they	they	PRON
emaj-81	33	22	come	come	VERB
emaj-81	33	23	across	across	ADP
emaj-81	33	24	in	in	ADP
emaj-81	33	25	the	the	DET
emaj-81	33	26	developing	develop	VERB
emaj-81	33	27	international	international	ADJ
emaj-81	33	28	environment	environment	NOUN
emaj-81	33	29	while	while	SCONJ
emaj-81	33	30	taking	take	VERB
emaj-81	33	31	decisions	decision	NOUN
emaj-81	33	32	in	in	ADP
emaj-81	33	33	the	the	DET
emaj-81	33	34	inter	inter	ADJ
emaj-81	33	35	-	-	ADJ
emaj-81	33	36	cultural	cultural	ADJ
emaj-81	33	37	management	management	NOUN
emaj-81	33	38	because	because	SCONJ
emaj-81	33	39	of	of	ADP
emaj-81	33	40	the	the	DET
emaj-81	33	41	practical	practical	ADJ
emaj-81	33	42	differences	difference	NOUN
emaj-81	33	43	are	be	AUX
emaj-81	33	44	underlined	underline	VERB
emaj-81	33	45	and	and	CCONJ
emaj-81	33	46	a	a	DET
emaj-81	33	47	model	model	NOUN
emaj-81	33	48	is	be	AUX
emaj-81	33	49	proposed	propose	VERB
emaj-81	33	50	for	for	ADP
emaj-81	33	51	the	the	DET
emaj-81	33	52	inter	inter	ADJ
emaj-81	33	53	-	-	ADJ
emaj-81	33	54	cultural	cultural	ADJ
emaj-81	33	55	ethical	ethical	ADJ
emaj-81	33	56	dichotomies	dichotomy	NOUN
emaj-81	33	57	(	(	PUNCT
emaj-81	33	58	wines	wine	NOUN
emaj-81	33	59	,	,	PUNCT
emaj-81	33	60	napier	napier	NOUN
emaj-81	33	61	,	,	PUNCT
emaj-81	33	62	1992	1992	NUM
emaj-81	33	63	)	)	PUNCT
emaj-81	33	64	.	.	PUNCT
emaj-81	34	1	another	another	DET
emaj-81	34	2	area	area	NOUN
emaj-81	34	3	of	of	ADP
emaj-81	34	4	analysis	analysis	NOUN
emaj-81	34	5	is	be	AUX
emaj-81	34	6	relevant	relevant	ADJ
emaj-81	34	7	to	to	ADP
emaj-81	34	8	the	the	DET
emaj-81	34	9	language	language	NOUN
emaj-81	34	10	of	of	ADP
emaj-81	34	11	the	the	DET
emaj-81	34	12	codes	code	NOUN
emaj-81	34	13	of	of	ADP
emaj-81	34	14	ethics	ethic	NOUN
emaj-81	34	15	.	.	PUNCT
emaj-81	35	1	attention	attention	NOUN
emaj-81	35	2	is	be	AUX
emaj-81	35	3	drawn	draw	VERB
emaj-81	35	4	to	to	ADP
emaj-81	35	5	the	the	DET
emaj-81	35	6	fact	fact	NOUN
emaj-81	35	7	that	that	SCONJ
emaj-81	35	8	the	the	DET
emaj-81	35	9	grammatical	grammatical	ADJ
emaj-81	35	10	structures	structure	NOUN
emaj-81	35	11	used	use	VERB
emaj-81	35	12	in	in	ADP
emaj-81	35	13	the	the	DET
emaj-81	35	14	codes	code	NOUN
emaj-81	35	15	create	create	VERB
emaj-81	35	16	a	a	DET
emaj-81	35	17	powerful	powerful	ADJ
emaj-81	35	18	sense	sense	NOUN
emaj-81	35	19	of	of	ADP
emaj-81	35	20	obligation	obligation	NOUN
emaj-81	35	21	and	and	CCONJ
emaj-81	35	22	constitute	constitute	VERB
emaj-81	35	23	an	an	DET
emaj-81	35	24	impediment	impediment	NOUN
emaj-81	35	25	to	to	PART
emaj-81	35	26	take	take	VERB
emaj-81	35	27	decisions	decision	NOUN
emaj-81	35	28	with	with	ADP
emaj-81	35	29	free	free	ADJ
emaj-81	35	30	will	will	NOUN
emaj-81	35	31	.	.	PUNCT
emaj-81	36	1	it	it	PRON
emaj-81	36	2	is	be	AUX
emaj-81	36	3	further	far	ADV
emaj-81	36	4	elaborated	elaborate	VERB
emaj-81	36	5	in	in	ADP
emaj-81	36	6	this	this	DET
emaj-81	36	7	study	study	NOUN
emaj-81	36	8	that	that	SCONJ
emaj-81	36	9	the	the	DET
emaj-81	36	10	written	write	VERB
emaj-81	36	11	codes	code	NOUN
emaj-81	36	12	shall	shall	AUX
emaj-81	36	13	not	not	PART
emaj-81	36	14	include	include	VERB
emaj-81	36	15	complicated	complicated	ADJ
emaj-81	36	16	messages	message	NOUN
emaj-81	36	17	other	other	ADJ
emaj-81	36	18	than	than	ADP
emaj-81	36	19	those	those	PRON
emaj-81	36	20	aimed	aim	VERB
emaj-81	36	21	to	to	PART
emaj-81	36	22	be	be	AUX
emaj-81	36	23	communicated	communicate	VERB
emaj-81	36	24	(	(	PUNCT
emaj-81	36	25	farrell	farrell	PROPN
emaj-81	36	26	,	,	PUNCT
emaj-81	36	27	cobbin	cobbin	NOUN
emaj-81	36	28	2000	2000	NUM
emaj-81	36	29	)	)	PUNCT
emaj-81	36	30	.	.	PUNCT
emaj-81	37	1	another	another	DET
emaj-81	37	2	point	point	NOUN
emaj-81	37	3	of	of	ADP
emaj-81	37	4	view	view	NOUN
emaj-81	37	5	for	for	ADP
emaj-81	37	6	the	the	DET
emaj-81	37	7	codes	code	NOUN
emaj-81	37	8	of	of	ADP
emaj-81	37	9	ethics	ethic	NOUN
emaj-81	37	10	,	,	PUNCT
emaj-81	37	11	on	on	ADP
emaj-81	37	12	the	the	DET
emaj-81	37	13	other	other	ADJ
emaj-81	37	14	hand	hand	NOUN
emaj-81	37	15	,	,	PUNCT
emaj-81	37	16	is	be	AUX
emaj-81	37	17	framed	frame	VERB
emaj-81	37	18	on	on	ADP
emaj-81	37	19	the	the	DET
emaj-81	37	20	comparative	comparative	ADJ
emaj-81	37	21	analysis	analysis	NOUN
emaj-81	37	22	of	of	ADP
emaj-81	37	23	the	the	DET
emaj-81	37	24	codes	code	NOUN
emaj-81	37	25	of	of	ADP
emaj-81	37	26	ethics	ethic	NOUN
emaj-81	37	27	belonging	belong	VERB
emaj-81	37	28	to	to	ADP
emaj-81	37	29	national	national	ADJ
emaj-81	37	30	occupational	occupational	ADJ
emaj-81	37	31	volume	volume	NOUN
emaj-81	37	32	5	5	NUM
emaj-81	37	33	no	no	DET
emaj-81	37	34	2	2	NUM
emaj-81	37	35	(	(	PUNCT
emaj-81	37	36	2015	2015	NUM
emaj-81	37	37	)	)	PUNCT
emaj-81	37	38	|	|	ADV
emaj-81	37	39	issn	issn	VERB
emaj-81	37	40	2158	2158	NUM
emaj-81	37	41	-	-	SYM
emaj-81	37	42	8708	8708	NUM
emaj-81	37	43	(	(	PUNCT
emaj-81	37	44	online	online	NOUN
emaj-81	37	45	)	)	PUNCT
emaj-81	37	46	|	|	ADV
emaj-81	37	47	doi	doi	X
emaj-81	37	48	10.5195	10.5195	NUM
emaj-81	37	49	/	/	SYM
emaj-81	37	50	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	38	1	|	|	NOUN
emaj-81	38	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	38	3	an	an	DET
emaj-81	38	4	analysis	analysis	NOUN
emaj-81	38	5	of	of	ADP
emaj-81	38	6	the	the	DET
emaj-81	38	7	relationship	relationship	NOUN
emaj-81	38	8	between	between	ADP
emaj-81	38	9	ifac	ifac	NOUN
emaj-81	38	10	code	code	NOUN
emaj-81	38	11	of	of	ADP
emaj-81	38	12	ethics	ethic	NOUN
emaj-81	38	13	and	and	CCONJ
emaj-81	38	14	cpi	cpi	PROPN
emaj-81	38	15	page	page	NOUN
emaj-81	38	16	|42|	|42|	VERB
emaj-81	38	17	emerging	emerge	VERB
emaj-81	38	18	markets	market	NOUN
emaj-81	38	19	journal	journal	NOUN
emaj-81	38	20	organizations	organization	NOUN
emaj-81	38	21	.	.	PUNCT
emaj-81	39	1	in	in	ADP
emaj-81	39	2	their	their	PRON
emaj-81	39	3	study	study	NOUN
emaj-81	39	4	,	,	PUNCT
emaj-81	39	5	cobbin	cobbin	NOUN
emaj-81	39	6	and	and	CCONJ
emaj-81	39	7	farrell	farrell	PROPN
emaj-81	39	8	(	(	PUNCT
emaj-81	39	9	2000	2000	NUM
emaj-81	39	10	)	)	PUNCT
emaj-81	39	11	have	have	AUX
emaj-81	39	12	determined	determine	VERB
emaj-81	39	13	the	the	DET
emaj-81	39	14	fundamental	fundamental	ADJ
emaj-81	39	15	features	feature	NOUN
emaj-81	39	16	of	of	ADP
emaj-81	39	17	the	the	DET
emaj-81	39	18	codes	code	NOUN
emaj-81	39	19	of	of	ADP
emaj-81	39	20	ethics	ethic	NOUN
emaj-81	39	21	adopted	adopt	VERB
emaj-81	39	22	by	by	ADP
emaj-81	39	23	57	57	NUM
emaj-81	39	24	national	national	ADJ
emaj-81	39	25	occupational	occupational	ADJ
emaj-81	39	26	organizations	organization	NOUN
emaj-81	39	27	of	of	ADP
emaj-81	39	28	accountants	accountant	NOUN
emaj-81	39	29	,	,	PUNCT
emaj-81	39	30	elaborated	elaborate	VERB
emaj-81	39	31	on	on	ADP
emaj-81	39	32	the	the	DET
emaj-81	39	33	naming	naming	NOUN
emaj-81	39	34	of	of	ADP
emaj-81	39	35	the	the	DET
emaj-81	39	36	codes	code	NOUN
emaj-81	39	37	,	,	PUNCT
emaj-81	39	38	and	and	CCONJ
emaj-81	39	39	examining	examine	VERB
emaj-81	39	40	their	their	PRON
emaj-81	39	41	contents	content	NOUN
emaj-81	39	42	.	.	PUNCT
emaj-81	40	1	additionally	additionally	ADV
emaj-81	40	2	,	,	PUNCT
emaj-81	40	3	different	different	ADJ
emaj-81	40	4	integrated	integrate	VERB
emaj-81	40	5	code	code	NOUN
emaj-81	40	6	types	type	NOUN
emaj-81	40	7	(	(	PUNCT
emaj-81	40	8	allodial	allodial	ADJ
emaj-81	40	9	and	and	CCONJ
emaj-81	40	10	decretal	decretal	ADJ
emaj-81	40	11	)	)	PUNCT
emaj-81	40	12	utilized	utilize	VERB
emaj-81	40	13	by	by	ADP
emaj-81	40	14	the	the	DET
emaj-81	40	15	national	national	PROPN
emaj-81	40	16	occupational	occupational	ADJ
emaj-81	40	17	organizations	organization	NOUN
emaj-81	40	18	are	be	AUX
emaj-81	40	19	determined	determine	VERB
emaj-81	40	20	in	in	ADP
emaj-81	40	21	this	this	DET
emaj-81	40	22	study	study	NOUN
emaj-81	40	23	,	,	PUNCT
emaj-81	40	24	and	and	CCONJ
emaj-81	40	25	the	the	DET
emaj-81	40	26	level	level	NOUN
emaj-81	40	27	of	of	ADP
emaj-81	40	28	these	these	DET
emaj-81	40	29	codes	code	NOUN
emaj-81	40	30	’	'	PUNCT
emaj-81	40	31	congruence	congruence	NOUN
emaj-81	40	32	with	with	ADP
emaj-81	40	33	the	the	DET
emaj-81	40	34	code	code	NOUN
emaj-81	40	35	of	of	ADP
emaj-81	40	36	ethics	ethic	NOUN
emaj-81	40	37	published	publish	VERB
emaj-81	40	38	by	by	ADP
emaj-81	40	39	ifac	ifac	NOUN
emaj-81	40	40	is	be	AUX
emaj-81	40	41	detected	detect	VERB
emaj-81	40	42	.	.	PUNCT
emaj-81	41	1	cobbin	cobbin	NOUN
emaj-81	41	2	and	and	CCONJ
emaj-81	41	3	farrell	farrell	PROPN
emaj-81	41	4	(	(	PUNCT
emaj-81	41	5	2000	2000	NUM
emaj-81	41	6	)	)	PUNCT
emaj-81	41	7	’s	’s	PART
emaj-81	41	8	study	study	NOUN
emaj-81	41	9	demonstrate	demonstrate	VERB
emaj-81	41	10	that	that	SCONJ
emaj-81	41	11	“	"	PUNCT
emaj-81	41	12	most	most	ADJ
emaj-81	41	13	of	of	ADP
emaj-81	41	14	the	the	DET
emaj-81	41	15	respondents	respondent	NOUN
emaj-81	41	16	'	'	PART
emaj-81	41	17	codes	code	NOUN
emaj-81	41	18	were	be	AUX
emaj-81	41	19	decretal	decretal	ADJ
emaj-81	41	20	,	,	PUNCT
emaj-81	41	21	rule	rule	NOUN
emaj-81	41	22	-	-	PUNCT
emaj-81	41	23	based	base	VERB
emaj-81	41	24	in	in	ADP
emaj-81	41	25	content	content	NOUN
emaj-81	41	26	(	(	PUNCT
emaj-81	41	27	96	96	NUM
emaj-81	41	28	%	%	NOUN
emaj-81	41	29	)	)	PUNCT
emaj-81	41	30	,	,	PUNCT
emaj-81	41	31	with	with	ADP
emaj-81	41	32	varying	vary	VERB
emaj-81	41	33	amounts	amount	NOUN
emaj-81	41	34	of	of	ADP
emaj-81	41	35	allodial	allodial	ADJ
emaj-81	41	36	material	material	NOUN
emaj-81	41	37	incorporated	incorporate	VERB
emaj-81	41	38	”	"	PUNCT
emaj-81	41	39	and	and	CCONJ
emaj-81	41	40	“	"	PUNCT
emaj-81	41	41	the	the	DET
emaj-81	41	42	position	position	NOUN
emaj-81	41	43	taken	take	VERB
emaj-81	41	44	by	by	ADP
emaj-81	41	45	ifac	ifac	NOUN
emaj-81	41	46	in	in	ADP
emaj-81	41	47	selecting	select	VERB
emaj-81	41	48	a	a	DET
emaj-81	41	49	decretal	decretal	ADJ
emaj-81	41	50	code	code	NOUN
emaj-81	41	51	(	(	PUNCT
emaj-81	41	52	with	with	ADP
emaj-81	41	53	inspirational	inspirational	ADJ
emaj-81	41	54	content	content	NOUN
emaj-81	41	55	)	)	PUNCT
emaj-81	41	56	is	be	AUX
emaj-81	41	57	congruent	congruent	ADJ
emaj-81	41	58	with	with	ADP
emaj-81	41	59	the	the	DET
emaj-81	41	60	codes	code	NOUN
emaj-81	41	61	analyzed	analyze	VERB
emaj-81	41	62	in	in	ADP
emaj-81	41	63	this	this	DET
emaj-81	41	64	research	research	NOUN
emaj-81	41	65	.	.	PUNCT
emaj-81	41	66	”	"	PUNCT
emaj-81	42	1	another	another	DET
emaj-81	42	2	research	research	NOUN
emaj-81	42	3	conducted	conduct	VERB
emaj-81	42	4	on	on	ADP
emaj-81	42	5	this	this	DET
emaj-81	42	6	issue	issue	NOUN
emaj-81	42	7	by	by	ADP
emaj-81	42	8	cobbin	cobbin	NOUN
emaj-81	42	9	and	and	CCONJ
emaj-81	42	10	farrell	farrell	PROPN
emaj-81	42	11	(	(	PUNCT
emaj-81	42	12	2000	2000	NUM
emaj-81	42	13	)	)	PUNCT
emaj-81	42	14	includes	include	VERB
emaj-81	42	15	the	the	DET
emaj-81	42	16	analysis	analysis	NOUN
emaj-81	42	17	of	of	ADP
emaj-81	42	18	ethical	ethical	ADJ
emaj-81	42	19	environment	environment	NOUN
emaj-81	42	20	of	of	ADP
emaj-81	42	21	the	the	DET
emaj-81	42	22	international	international	ADJ
emaj-81	42	23	accounting	accounting	NOUN
emaj-81	42	24	occupation	occupation	NOUN
emaj-81	42	25	.	.	PUNCT
emaj-81	43	1	the	the	DET
emaj-81	43	2	objective	objective	NOUN
emaj-81	43	3	of	of	ADP
emaj-81	43	4	the	the	DET
emaj-81	43	5	research	research	NOUN
emaj-81	43	6	,	,	PUNCT
emaj-81	43	7	which	which	PRON
emaj-81	43	8	is	be	AUX
emaj-81	43	9	based	base	VERB
emaj-81	43	10	on	on	ADP
emaj-81	43	11	the	the	DET
emaj-81	43	12	mainstreaming	mainstreame	VERB
emaj-81	43	13	research	research	NOUN
emaj-81	43	14	model	model	NOUN
emaj-81	43	15	,	,	PUNCT
emaj-81	43	16	is	be	AUX
emaj-81	43	17	to	to	PART
emaj-81	43	18	determine	determine	VERB
emaj-81	43	19	the	the	DET
emaj-81	43	20	importance	importance	NOUN
emaj-81	43	21	the	the	DET
emaj-81	43	22	national	national	ADJ
emaj-81	43	23	occupational	occupational	PROPN
emaj-81	43	24	organizations	organization	NOUN
emaj-81	43	25	attribute	attribute	NOUN
emaj-81	43	26	to	to	ADP
emaj-81	43	27	ethics	ethic	NOUN
emaj-81	43	28	,	,	PUNCT
emaj-81	43	29	as	as	ADP
emaj-81	43	30	a	a	DET
emaj-81	43	31	group	group	NOUN
emaj-81	43	32	.	.	PUNCT
emaj-81	44	1	yet	yet	CCONJ
emaj-81	44	2	another	another	DET
emaj-81	44	3	research	research	NOUN
emaj-81	44	4	is	be	AUX
emaj-81	44	5	on	on	ADP
emaj-81	44	6	the	the	DET
emaj-81	44	7	comparison	comparison	NOUN
emaj-81	44	8	of	of	ADP
emaj-81	44	9	the	the	DET
emaj-81	44	10	english	english	ADJ
emaj-81	44	11	translations	translation	NOUN
emaj-81	44	12	of	of	ADP
emaj-81	44	13	the	the	DET
emaj-81	44	14	code	code	NOUN
emaj-81	44	15	of	of	ADP
emaj-81	44	16	ethics	ethic	NOUN
emaj-81	44	17	proposed	propose	VERB
emaj-81	44	18	by	by	ADP
emaj-81	44	19	the	the	DET
emaj-81	44	20	occupational	occupational	ADJ
emaj-81	44	21	organizations	organization	NOUN
emaj-81	44	22	of	of	ADP
emaj-81	44	23	28	28	NUM
emaj-81	44	24	countries	country	NOUN
emaj-81	44	25	and	and	CCONJ
emaj-81	44	26	provision	provision	NOUN
emaj-81	44	27	of	of	ADP
emaj-81	44	28	a	a	DET
emaj-81	44	29	general	general	ADJ
emaj-81	44	30	perspective	perspective	NOUN
emaj-81	44	31	as	as	SCONJ
emaj-81	44	32	regards	regard	NOUN
emaj-81	44	33	to	to	ADP
emaj-81	44	34	the	the	DET
emaj-81	44	35	code	code	NOUN
emaj-81	44	36	of	of	ADP
emaj-81	44	37	ethics	ethic	NOUN
emaj-81	44	38	(	(	PUNCT
emaj-81	44	39	shachaf	shachaf	PROPN
emaj-81	44	40	,	,	PUNCT
emaj-81	44	41	2005	2005	NUM
emaj-81	44	42	)	)	PUNCT
emaj-81	44	43	.	.	PUNCT
emaj-81	45	1	this	this	DET
emaj-81	45	2	relevant	relevant	ADJ
emaj-81	45	3	study	study	NOUN
emaj-81	45	4	reveals	reveal	VERB
emaj-81	45	5	the	the	DET
emaj-81	45	6	principles	principle	NOUN
emaj-81	45	7	of	of	ADP
emaj-81	45	8	code	code	NOUN
emaj-81	45	9	of	of	ADP
emaj-81	45	10	ethics	ethic	NOUN
emaj-81	45	11	regulated	regulate	VERB
emaj-81	45	12	as	as	ADP
emaj-81	45	13	20	20	NUM
emaj-81	45	14	different	different	ADJ
emaj-81	45	15	categories	category	NOUN
emaj-81	45	16	.	.	PUNCT
emaj-81	46	1	the	the	DET
emaj-81	46	2	most	most	ADV
emaj-81	46	3	frequently	frequently	ADV
emaj-81	46	4	used	use	VERB
emaj-81	46	5	ones	one	NOUN
emaj-81	46	6	of	of	ADP
emaj-81	46	7	these	these	DET
emaj-81	46	8	codes	code	NOUN
emaj-81	46	9	are	be	AUX
emaj-81	46	10	professional	professional	ADJ
emaj-81	46	11	competency	competency	NOUN
emaj-81	46	12	,	,	PUNCT
emaj-81	46	13	honesty	honesty	NOUN
emaj-81	46	14	,	,	PUNCT
emaj-81	46	15	confidentiality	confidentiality	NOUN
emaj-81	46	16	,	,	PUNCT
emaj-81	46	17	and	and	CCONJ
emaj-81	46	18	free	free	ADJ
emaj-81	46	19	and	and	CCONJ
emaj-81	46	20	equal	equal	ADJ
emaj-81	46	21	access	access	NOUN
emaj-81	46	22	to	to	ADP
emaj-81	46	23	information	information	NOUN
emaj-81	46	24	.	.	PUNCT
emaj-81	47	1	another	another	DET
emaj-81	47	2	study	study	NOUN
emaj-81	47	3	about	about	ADP
emaj-81	47	4	the	the	DET
emaj-81	47	5	subject	subject	NOUN
emaj-81	47	6	is	be	AUX
emaj-81	47	7	on	on	ADP
emaj-81	47	8	the	the	DET
emaj-81	47	9	analysis	analysis	NOUN
emaj-81	47	10	of	of	ADP
emaj-81	47	11	the	the	DET
emaj-81	47	12	international	international	ADJ
emaj-81	47	13	accounting	accounting	NOUN
emaj-81	47	14	code	code	NOUN
emaj-81	47	15	of	of	ADP
emaj-81	47	16	ethics	ethic	NOUN
emaj-81	47	17	.	.	PUNCT
emaj-81	48	1	this	this	DET
emaj-81	48	2	study	study	NOUN
emaj-81	48	3	is	be	AUX
emaj-81	48	4	carried	carry	VERB
emaj-81	48	5	out	out	ADP
emaj-81	48	6	through	through	ADP
emaj-81	48	7	158	158	NUM
emaj-81	48	8	national	national	ADJ
emaj-81	48	9	accounting	accounting	NOUN
emaj-81	48	10	organizations	organization	NOUN
emaj-81	48	11	.	.	PUNCT
emaj-81	49	1	80	80	NUM
emaj-81	49	2	of	of	ADP
emaj-81	49	3	these	these	DET
emaj-81	49	4	organizations	organization	NOUN
emaj-81	49	5	have	have	AUX
emaj-81	49	6	been	be	AUX
emaj-81	49	7	applying	apply	VERB
emaj-81	49	8	the	the	DET
emaj-81	49	9	ifac	ifac	NOUN
emaj-81	49	10	codes	code	NOUN
emaj-81	49	11	as	as	SCONJ
emaj-81	49	12	they	they	PRON
emaj-81	49	13	are	be	AUX
emaj-81	49	14	(	(	PUNCT
emaj-81	49	15	with	with	ADP
emaj-81	49	16	a	a	DET
emaj-81	49	17	slight	slight	ADJ
emaj-81	49	18	modification	modification	NOUN
emaj-81	49	19	under	under	ADP
emaj-81	49	20	certain	certain	ADJ
emaj-81	49	21	circumstances	circumstance	NOUN
emaj-81	49	22	)	)	PUNCT
emaj-81	49	23	,	,	PUNCT
emaj-81	49	24	and	and	CCONJ
emaj-81	49	25	78	78	NUM
emaj-81	49	26	of	of	ADP
emaj-81	49	27	them	they	PRON
emaj-81	49	28	have	have	AUX
emaj-81	49	29	chosen	choose	VERB
emaj-81	49	30	not	not	PART
emaj-81	49	31	to	to	PART
emaj-81	49	32	use	use	VERB
emaj-81	49	33	the	the	DET
emaj-81	49	34	ifac	ifac	NOUN
emaj-81	49	35	code	code	NOUN
emaj-81	49	36	as	as	ADP
emaj-81	49	37	a	a	DET
emaj-81	49	38	model	model	NOUN
emaj-81	49	39	.	.	PUNCT
emaj-81	50	1	after	after	ADP
emaj-81	50	2	making	make	VERB
emaj-81	50	3	the	the	DET
emaj-81	50	4	necessary	necessary	ADJ
emaj-81	50	5	distinction	distinction	NOUN
emaj-81	50	6	,	,	PUNCT
emaj-81	50	7	the	the	DET
emaj-81	50	8	researchers	researcher	NOUN
emaj-81	50	9	tested	test	VERB
emaj-81	50	10	the	the	DET
emaj-81	50	11	hypothesis	hypothesis	NOUN
emaj-81	50	12	that	that	PRON
emaj-81	50	13	countries	country	NOUN
emaj-81	50	14	with	with	ADP
emaj-81	50	15	lower	low	ADJ
emaj-81	50	16	income	income	NOUN
emaj-81	50	17	levels	level	NOUN
emaj-81	50	18	are	be	AUX
emaj-81	50	19	less	less	ADV
emaj-81	50	20	willing	willing	ADJ
emaj-81	50	21	to	to	PART
emaj-81	50	22	apply	apply	VERB
emaj-81	50	23	the	the	DET
emaj-81	50	24	ifac	ifac	NOUN
emaj-81	50	25	code	code	NOUN
emaj-81	50	26	.	.	PUNCT
emaj-81	51	1	the	the	DET
emaj-81	51	2	findings	finding	NOUN
emaj-81	51	3	did	do	AUX
emaj-81	51	4	not	not	PART
emaj-81	51	5	support	support	VERB
emaj-81	51	6	the	the	DET
emaj-81	51	7	hypothesis	hypothesis	NOUN
emaj-81	51	8	.	.	PUNCT
emaj-81	52	1	the	the	DET
emaj-81	52	2	reason	reason	NOUN
emaj-81	52	3	for	for	ADP
emaj-81	52	4	that	that	PRON
emaj-81	52	5	is	be	AUX
emaj-81	52	6	propounded	propound	VERB
emaj-81	52	7	to	to	PART
emaj-81	52	8	be	be	AUX
emaj-81	52	9	the	the	DET
emaj-81	52	10	fact	fact	NOUN
emaj-81	52	11	that	that	SCONJ
emaj-81	52	12	applying	apply	VERB
emaj-81	52	13	the	the	DET
emaj-81	52	14	ifac	ifac	NOUN
emaj-81	52	15	code	code	NOUN
emaj-81	52	16	was	be	AUX
emaj-81	52	17	way	way	ADV
emaj-81	52	18	less	less	ADV
emaj-81	52	19	costlier	costly	ADJ
emaj-81	52	20	for	for	ADP
emaj-81	52	21	a	a	DET
emaj-81	52	22	country	country	NOUN
emaj-81	52	23	with	with	ADP
emaj-81	52	24	low	low	ADJ
emaj-81	52	25	income	income	NOUN
emaj-81	52	26	level	level	NOUN
emaj-81	52	27	than	than	ADP
emaj-81	52	28	creating	create	VERB
emaj-81	52	29	a	a	DET
emaj-81	52	30	new	new	ADJ
emaj-81	52	31	code	code	NOUN
emaj-81	52	32	of	of	ADP
emaj-81	52	33	ethics	ethic	NOUN
emaj-81	52	34	(	(	PUNCT
emaj-81	52	35	clements	clements	PROPN
emaj-81	52	36	,	,	PUNCT
emaj-81	52	37	neill	neill	PROPN
emaj-81	52	38	,	,	PUNCT
emaj-81	52	39	stovall	stovall	PROPN
emaj-81	52	40	,	,	PUNCT
emaj-81	52	41	2009	2009	NUM
emaj-81	52	42	)	)	PUNCT
emaj-81	52	43	.	.	PUNCT
emaj-81	53	1	as	as	ADP
emaj-81	53	2	to	to	ADP
emaj-81	53	3	the	the	DET
emaj-81	53	4	concept	concept	NOUN
emaj-81	53	5	of	of	ADP
emaj-81	53	6	corruption	corruption	NOUN
emaj-81	53	7	macrea	macrea	NOUN
emaj-81	53	8	(	(	PUNCT
emaj-81	53	9	1982	1982	NUM
emaj-81	53	10	,	,	PUNCT
emaj-81	53	11	678	678	NUM
emaj-81	53	12	)	)	PUNCT
emaj-81	53	13	defined	define	VERB
emaj-81	53	14	it	it	PRON
emaj-81	53	15	as	as	ADP
emaj-81	53	16	an	an	DET
emaj-81	53	17	agreement	agreement	NOUN
emaj-81	53	18	that	that	PRON
emaj-81	53	19	leads	lead	VERB
emaj-81	53	20	to	to	ADP
emaj-81	53	21	exchanges	exchange	NOUN
emaj-81	53	22	between	between	ADP
emaj-81	53	23	two	two	NUM
emaj-81	53	24	people	people	NOUN
emaj-81	53	25	(	(	PUNCT
emaj-81	53	26	supplier	supplier	NOUN
emaj-81	53	27	and	and	CCONJ
emaj-81	53	28	demandant	demandant	NOUN
emaj-81	53	29	)	)	PUNCT
emaj-81	53	30	.	.	PUNCT
emaj-81	54	1	according	accord	VERB
emaj-81	54	2	to	to	ADP
emaj-81	54	3	macrea	macrea	PROPN
emaj-81	54	4	,	,	PUNCT
emaj-81	54	5	this	this	DET
emaj-81	54	6	agreement	agreement	NOUN
emaj-81	54	7	has	have	VERB
emaj-81	54	8	an	an	DET
emaj-81	54	9	impact	impact	NOUN
emaj-81	54	10	on	on	ADP
emaj-81	54	11	the	the	DET
emaj-81	54	12	distribution	distribution	NOUN
emaj-81	54	13	of	of	ADP
emaj-81	54	14	resources	resource	NOUN
emaj-81	54	15	immediately	immediately	ADV
emaj-81	54	16	or	or	CCONJ
emaj-81	54	17	in	in	ADP
emaj-81	54	18	near	near	ADJ
emaj-81	54	19	future	future	NOUN
emaj-81	54	20	,	,	PUNCT
emaj-81	54	21	and	and	CCONJ
emaj-81	54	22	includes	include	VERB
emaj-81	54	23	abuse	abuse	NOUN
emaj-81	54	24	of	of	ADP
emaj-81	54	25	common	common	ADJ
emaj-81	54	26	responsibilities	responsibility	NOUN
emaj-81	54	27	or	or	CCONJ
emaj-81	54	28	public	public	ADJ
emaj-81	54	29	resources	resource	NOUN
emaj-81	54	30	for	for	ADP
emaj-81	54	31	an	an	DET
emaj-81	54	32	individual	individual	ADJ
emaj-81	54	33	desire	desire	NOUN
emaj-81	54	34	.	.	PUNCT
emaj-81	55	1	stapenhurst	stapenhurst	ADJ
emaj-81	55	2	(	(	PUNCT
emaj-81	55	3	2000	2000	NUM
emaj-81	55	4	)	)	PUNCT
emaj-81	55	5	and	and	CCONJ
emaj-81	55	6	worldbank	worldbank	ADJ
emaj-81	55	7	(	(	PUNCT
emaj-81	55	8	1997	1997	NUM
emaj-81	55	9	)	)	PUNCT
emaj-81	55	10	defined	define	VERB
emaj-81	55	11	corruption	corruption	NOUN
emaj-81	55	12	in	in	ADP
emaj-81	55	13	the	the	DET
emaj-81	55	14	simplest	simple	ADJ
emaj-81	55	15	term	term	NOUN
emaj-81	55	16	as	as	ADP
emaj-81	55	17	personal	personal	ADJ
emaj-81	55	18	gain	gain	NOUN
emaj-81	55	19	or	or	CCONJ
emaj-81	55	20	abuse	abuse	NOUN
emaj-81	55	21	of	of	ADP
emaj-81	55	22	public	public	ADJ
emaj-81	55	23	force	force	NOUN
emaj-81	55	24	to	to	PART
emaj-81	55	25	gain	gain	VERB
emaj-81	55	26	favor	favor	NOUN
emaj-81	55	27	for	for	ADP
emaj-81	55	28	a	a	DET
emaj-81	55	29	group	group	NOUN
emaj-81	55	30	to	to	PART
emaj-81	55	31	which	which	PRON
emaj-81	55	32	the	the	DET
emaj-81	55	33	perpetrator	perpetrator	NOUN
emaj-81	55	34	is	be	AUX
emaj-81	55	35	affiliated	affiliate	VERB
emaj-81	55	36	.	.	PUNCT
emaj-81	56	1	tanzi	tanzi	PROPN
emaj-81	56	2	(	(	PUNCT
emaj-81	56	3	1998	1998	NUM
emaj-81	56	4	)	)	PUNCT
emaj-81	56	5	mentioned	mention	VERB
emaj-81	56	6	that	that	SCONJ
emaj-81	56	7	it	it	PRON
emaj-81	56	8	should	should	AUX
emaj-81	56	9	not	not	PART
emaj-81	56	10	be	be	AUX
emaj-81	56	11	deduced	deduce	VERB
emaj-81	56	12	from	from	ADP
emaj-81	56	13	this	this	DET
emaj-81	56	14	definition	definition	NOUN
emaj-81	56	15	that	that	SCONJ
emaj-81	56	16	there	there	PRON
emaj-81	56	17	is	be	VERB
emaj-81	56	18	not	not	PART
emaj-81	56	19	any	any	DET
emaj-81	56	20	corruption	corruption	NOUN
emaj-81	56	21	in	in	ADP
emaj-81	56	22	the	the	DET
emaj-81	56	23	private	private	ADJ
emaj-81	56	24	sector	sector	NOUN
emaj-81	56	25	activities	activity	NOUN
emaj-81	56	26	.	.	PUNCT
emaj-81	57	1	he	he	PRON
emaj-81	57	2	further	far	ADV
emaj-81	57	3	asserted	assert	VERB
emaj-81	57	4	that	that	SCONJ
emaj-81	57	5	there	there	PRON
emaj-81	57	6	is	be	VERB
emaj-81	57	7	evident	evident	ADJ
emaj-81	57	8	corruption	corruption	NOUN
emaj-81	57	9	in	in	ADP
emaj-81	57	10	processes	process	NOUN
emaj-81	57	11	such	such	ADJ
emaj-81	57	12	as	as	ADP
emaj-81	57	13	recruitment	recruitment	NOUN
emaj-81	57	14	or	or	CCONJ
emaj-81	57	15	purchasing	purchasing	NOUN
emaj-81	57	16	especially	especially	ADV
emaj-81	57	17	in	in	ADP
emaj-81	57	18	large	large	ADJ
emaj-81	57	19	-	-	PUNCT
emaj-81	57	20	scale	scale	NOUN
emaj-81	57	21	private	private	ADJ
emaj-81	57	22	enterprises	enterprise	NOUN
emaj-81	57	23	.	.	PUNCT
emaj-81	58	1	worldbank	worldbank	ADJ
emaj-81	58	2	(	(	PUNCT
emaj-81	58	3	1997	1997	NUM
emaj-81	58	4	)	)	PUNCT
emaj-81	58	5	stated	state	VERB
emaj-81	58	6	that	that	SCONJ
emaj-81	58	7	corruption	corruption	NOUN
emaj-81	58	8	always	always	ADV
emaj-81	58	9	results	result	VERB
emaj-81	58	10	from	from	ADP
emaj-81	58	11	the	the	DET
emaj-81	58	12	policies	policy	NOUN
emaj-81	58	13	,	,	PUNCT
emaj-81	58	14	bureaucratic	bureaucratic	ADJ
emaj-81	58	15	traditions	tradition	NOUN
emaj-81	58	16	,	,	PUNCT
emaj-81	58	17	political	political	ADJ
emaj-81	58	18	development	development	NOUN
emaj-81	58	19	and	and	CCONJ
emaj-81	58	20	social	social	ADJ
emaj-81	58	21	histories	history	NOUN
emaj-81	58	22	of	of	ADP
emaj-81	58	23	the	the	DET
emaj-81	58	24	countries	country	NOUN
emaj-81	58	25	.	.	PUNCT
emaj-81	59	1	although	although	SCONJ
emaj-81	59	2	husted	huste	VERB
emaj-81	59	3	(	(	PUNCT
emaj-81	59	4	1999	1999	NUM
emaj-81	59	5	)	)	PUNCT
emaj-81	59	6	uttered	utter	VERB
emaj-81	59	7	in	in	ADP
emaj-81	59	8	many	many	ADJ
emaj-81	59	9	of	of	ADP
emaj-81	59	10	his	his	PRON
emaj-81	59	11	hypotheses	hypothesis	NOUN
emaj-81	59	12	that	that	SCONJ
emaj-81	59	13	the	the	DET
emaj-81	59	14	reasons	reason	NOUN
emaj-81	59	15	of	of	ADP
emaj-81	59	16	corruption	corruption	NOUN
emaj-81	59	17	are	be	AUX
emaj-81	59	18	economic	economic	ADJ
emaj-81	59	19	and	and	CCONJ
emaj-81	59	20	political	political	ADJ
emaj-81	59	21	factors	factor	NOUN
emaj-81	59	22	;	;	PUNCT
emaj-81	59	23	he	he	PRON
emaj-81	59	24	stated	state	VERB
emaj-81	59	25	that	that	SCONJ
emaj-81	59	26	economic	economic	ADJ
emaj-81	59	27	,	,	PUNCT
emaj-81	59	28	political	political	ADJ
emaj-81	59	29	,	,	PUNCT
emaj-81	59	30	cultural	cultural	ADJ
emaj-81	59	31	and	and	CCONJ
emaj-81	59	32	psychological	psychological	ADJ
emaj-81	59	33	factors	factor	NOUN
emaj-81	59	34	should	should	AUX
emaj-81	59	35	be	be	AUX
emaj-81	59	36	concomitantly	concomitantly	ADV
emaj-81	59	37	examined	examine	VERB
emaj-81	59	38	by	by	ADP
emaj-81	59	39	theoreticians	theoretician	NOUN
emaj-81	59	40	while	while	SCONJ
emaj-81	59	41	seeking	seek	VERB
emaj-81	59	42	the	the	DET
emaj-81	59	43	reasons	reason	NOUN
emaj-81	59	44	for	for	ADP
emaj-81	59	45	corruption	corruption	NOUN
emaj-81	59	46	.	.	PUNCT
emaj-81	60	1	corruption	corruption	NOUN
emaj-81	60	2	perception	perception	NOUN
emaj-81	60	3	index	index	NOUN
emaj-81	60	4	(	(	PUNCT
emaj-81	60	5	cpi	cpi	PROPN
emaj-81	60	6	)	)	PUNCT
emaj-81	60	7	is	be	AUX
emaj-81	60	8	an	an	DET
emaj-81	60	9	index	index	NOUN
emaj-81	60	10	published	publish	VERB
emaj-81	60	11	regularly	regularly	ADV
emaj-81	60	12	-every	-every	PROPN
emaj-81	60	13	yearby	yearby	PROPN
emaj-81	60	14	a	a	DET
emaj-81	60	15	research	research	NOUN
emaj-81	60	16	company	company	NOUN
emaj-81	60	17	named	name	VERB
emaj-81	60	18	as	as	ADP
emaj-81	60	19	transparency	transparency	NOUN
emaj-81	60	20	international	international	ADJ
emaj-81	60	21	as	as	ADP
emaj-81	60	22	of	of	ADP
emaj-81	60	23	1995	1995	NUM
emaj-81	60	24	.	.	PUNCT
emaj-81	61	1	the	the	DET
emaj-81	61	2	corruption	corruption	NOUN
emaj-81	61	3	perceptions	perception	NOUN
emaj-81	61	4	in	in	ADP
emaj-81	61	5	countries	country	NOUN
emaj-81	61	6	are	be	AUX
emaj-81	61	7	determined	determine	VERB
emaj-81	61	8	in	in	ADP
emaj-81	61	9	the	the	DET
emaj-81	61	10	index	index	NOUN
emaj-81	61	11	as	as	ADP
emaj-81	61	12	a	a	DET
emaj-81	61	13	result	result	NOUN
emaj-81	61	14	of	of	ADP
emaj-81	61	15	the	the	DET
emaj-81	61	16	expert	expert	ADJ
emaj-81	61	17	opinions	opinion	NOUN
emaj-81	61	18	and	and	CCONJ
emaj-81	61	19	public	public	ADJ
emaj-81	61	20	opinion	opinion	NOUN
emaj-81	61	21	polls	poll	NOUN
emaj-81	61	22	.	.	PUNCT
emaj-81	62	1	cpi	cpi	PROPN
emaj-81	62	2	is	be	AUX
emaj-81	62	3	a	a	DET
emaj-81	62	4	composite	composite	ADJ
emaj-81	62	5	indicator	indicator	NOUN
emaj-81	62	6	used	use	VERB
emaj-81	62	7	to	to	PART
emaj-81	62	8	measure	measure	VERB
emaj-81	62	9	the	the	DET
emaj-81	62	10	public	public	ADJ
emaj-81	62	11	sector	sector	NOUN
emaj-81	62	12	corruption	corruption	NOUN
emaj-81	62	13	perception	perception	NOUN
emaj-81	62	14	in	in	ADP
emaj-81	62	15	different	different	ADJ
emaj-81	62	16	countries	country	NOUN
emaj-81	62	17	all	all	ADV
emaj-81	62	18	over	over	ADP
emaj-81	62	19	the	the	DET
emaj-81	62	20	world	world	NOUN
emaj-81	62	21	(	(	PUNCT
emaj-81	62	22	ti	ti	NOUN
emaj-81	62	23	,	,	PUNCT
emaj-81	62	24	technical	technical	ADJ
emaj-81	62	25	methodology	methodology	NOUN
emaj-81	62	26	note	note	NOUN
emaj-81	62	27	,	,	PUNCT
emaj-81	62	28	1	1	NUM
emaj-81	62	29	)	)	PUNCT
emaj-81	62	30	.	.	PUNCT
emaj-81	63	1	it	it	PRON
emaj-81	63	2	is	be	AUX
emaj-81	63	3	a	a	DET
emaj-81	63	4	composite	composite	ADJ
emaj-81	63	5	index	index	NOUN
emaj-81	63	6	based	base	VERB
emaj-81	63	7	on	on	ADP
emaj-81	63	8	individual	individual	ADJ
emaj-81	63	9	researches	research	NOUN
emaj-81	63	10	from	from	ADP
emaj-81	63	11	various	various	ADJ
emaj-81	63	12	sources	source	NOUN
emaj-81	63	13	(	(	PUNCT
emaj-81	63	14	saha	saha	PROPN
emaj-81	63	15	,	,	PUNCT
emaj-81	63	16	gounder	gounder	NOUN
emaj-81	63	17	and	and	CCONJ
emaj-81	63	18	jen	jen	PROPN
emaj-81	63	19	-	-	PUNCT
emaj-81	63	20	je	je	PROPN
emaj-81	63	21	su	su	PROPN
emaj-81	63	22	,	,	PUNCT
emaj-81	63	23	2012	2012	NUM
emaj-81	63	24	)	)	PUNCT
emaj-81	63	25	.	.	PUNCT
emaj-81	64	1	the	the	DET
emaj-81	64	2	power	power	NOUN
emaj-81	64	3	of	of	ADP
emaj-81	64	4	the	the	DET
emaj-81	64	5	cpi	cpi	NOUN
emaj-81	64	6	comes	come	VERB
emaj-81	64	7	from	from	ADP
emaj-81	64	8	the	the	DET
emaj-81	64	9	usage	usage	NOUN
emaj-81	64	10	of	of	ADP
emaj-81	64	11	more	more	ADJ
emaj-81	64	12	than	than	ADP
emaj-81	64	13	one	one	NUM
emaj-81	64	14	year	year	NOUN
emaj-81	64	15	averages	average	NOUN
emaj-81	64	16	increasing	increase	VERB
emaj-81	64	17	the	the	DET
emaj-81	64	18	reliability	reliability	NOUN
emaj-81	64	19	of	of	ADP
emaj-81	64	20	the	the	DET
emaj-81	64	21	index	index	NOUN
emaj-81	64	22	,	,	PUNCT
emaj-81	64	23	and	and	CCONJ
emaj-81	64	24	provision	provision	NOUN
emaj-81	64	25	of	of	ADP
emaj-81	64	26	the	the	DET
emaj-81	64	27	data	datum	NOUN
emaj-81	64	28	from	from	ADP
emaj-81	64	29	various	various	ADJ
emaj-81	64	30	sources	source	NOUN
emaj-81	64	31	(	(	PUNCT
emaj-81	64	32	selingson	selingson	NOUN
emaj-81	64	33	,	,	PUNCT
emaj-81	64	34	2006	2006	NUM
emaj-81	64	35	)	)	PUNCT
emaj-81	64	36	.	.	PUNCT
emaj-81	65	1	the	the	DET
emaj-81	65	2	index	index	NOUN
emaj-81	65	3	methodology	methodology	NOUN
emaj-81	65	4	is	be	AUX
emaj-81	65	5	composed	compose	VERB
emaj-81	65	6	of	of	ADP
emaj-81	65	7	four	four	NUM
emaj-81	65	8	fundamental	fundamental	ADJ
emaj-81	65	9	phases	phase	NOUN
emaj-81	65	10	being	be	AUX
emaj-81	65	11	the	the	DET
emaj-81	65	12	selection	selection	NOUN
emaj-81	65	13	of	of	ADP
emaj-81	65	14	the	the	DET
emaj-81	65	15	source	source	NOUN
emaj-81	65	16	data	datum	NOUN
emaj-81	65	17	,	,	PUNCT
emaj-81	65	18	re	re	VERB
emaj-81	65	19	-	-	VERB
emaj-81	65	20	scaling	scaling	NOUN
emaj-81	65	21	of	of	ADP
emaj-81	65	22	the	the	DET
emaj-81	65	23	source	source	NOUN
emaj-81	65	24	data	datum	NOUN
emaj-81	65	25	,	,	PUNCT
emaj-81	65	26	combining	combine	VERB
emaj-81	65	27	the	the	DET
emaj-81	65	28	re	re	ADJ
emaj-81	65	29	-	-	ADJ
emaj-81	65	30	scaled	scale	VERB
emaj-81	65	31	source	source	NOUN
emaj-81	65	32	data	datum	NOUN
emaj-81	65	33	,	,	PUNCT
emaj-81	65	34	and	and	CCONJ
emaj-81	65	35	reporting	report	VERB
emaj-81	65	36	the	the	DET
emaj-81	65	37	measurement	measurement	NOUN
emaj-81	65	38	of	of	ADP
emaj-81	65	39	uncertainty	uncertainty	NOUN
emaj-81	65	40	(	(	PUNCT
emaj-81	65	41	ti	ti	NOUN
emaj-81	65	42	,	,	PUNCT
emaj-81	65	43	technical	technical	ADJ
emaj-81	65	44	methodology	methodology	NOUN
emaj-81	65	45	note	note	NOUN
emaj-81	65	46	,	,	PUNCT
emaj-81	65	47	1	1	NUM
emaj-81	65	48	)	)	PUNCT
emaj-81	65	49	.	.	PUNCT
emaj-81	66	1	cpi	cpi	PROPN
emaj-81	66	2	2014	2014	NUM
emaj-81	66	3	is	be	AUX
emaj-81	66	4	calculated	calculate	VERB
emaj-81	66	5	through	through	ADP
emaj-81	66	6	using	use	VERB
emaj-81	66	7	12	12	NUM
emaj-81	66	8	different	different	ADJ
emaj-81	66	9	source	source	NOUN
emaj-81	66	10	data	datum	NOUN
emaj-81	66	11	from	from	ADP
emaj-81	66	12	11	11	NUM
emaj-81	66	13	different	different	ADJ
emaj-81	66	14	organizations	organization	NOUN
emaj-81	66	15	.	.	PUNCT
emaj-81	67	1	the	the	DET
emaj-81	67	2	standardization	standardization	NOUN
emaj-81	67	3	of	of	ADP
emaj-81	67	4	the	the	DET
emaj-81	67	5	source	source	NOUN
emaj-81	67	6	data	datum	NOUN
emaj-81	67	7	are	be	AUX
emaj-81	67	8	carried	carry	VERB
emaj-81	67	9	out	out	ADP
emaj-81	67	10	through	through	ADP
emaj-81	67	11	a	a	DET
emaj-81	67	12	scaling	scaling	NOUN
emaj-81	67	13	from	from	ADP
emaj-81	67	14	0	0	NUM
emaj-81	67	15	to	to	ADP
emaj-81	67	16	100	100	NUM
emaj-81	67	17	.	.	PUNCT
emaj-81	67	18	0	0	NUM
emaj-81	67	19	indicates	indicate	VERB
emaj-81	67	20	highest	high	ADJ
emaj-81	67	21	level	level	NOUN
emaj-81	67	22	of	of	ADP
emaj-81	67	23	corruption	corruption	NOUN
emaj-81	67	24	,	,	PUNCT
emaj-81	67	25	and	and	CCONJ
emaj-81	67	26	100	100	NUM
emaj-81	67	27	indicates	indicate	VERB
emaj-81	67	28	the	the	DET
emaj-81	67	29	lowest	low	ADJ
emaj-81	67	30	level	level	NOUN
emaj-81	67	31	of	of	ADP
emaj-81	67	32	corruption	corruption	NOUN
emaj-81	67	33	(	(	PUNCT
emaj-81	67	34	ti	ti	NOUN
emaj-81	67	35	,	,	PUNCT
emaj-81	67	36	short	short	ADJ
emaj-81	67	37	methodology	methodology	NOUN
emaj-81	67	38	note	note	NOUN
emaj-81	67	39	,	,	PUNCT
emaj-81	67	40	1	1	NUM
emaj-81	67	41	)	)	PUNCT
emaj-81	67	42	.	.	PUNCT
emaj-81	68	1	research	research	NOUN
emaj-81	68	2	and	and	CCONJ
emaj-81	68	3	empirical	empirical	ADJ
emaj-81	68	4	results	result	NOUN
emaj-81	68	5	the	the	DET
emaj-81	68	6	classification	classification	NOUN
emaj-81	68	7	of	of	ADP
emaj-81	68	8	countries	country	NOUN
emaj-81	68	9	applying	apply	VERB
emaj-81	68	10	the	the	DET
emaj-81	68	11	ifac	ifac	NOUN
emaj-81	68	12	code	code	NOUN
emaj-81	68	13	,	,	PUNCT
emaj-81	68	14	which	which	PRON
emaj-81	68	15	is	be	AUX
emaj-81	68	16	one	one	NUM
emaj-81	68	17	of	of	ADP
emaj-81	68	18	the	the	DET
emaj-81	68	19	variables	variable	NOUN
emaj-81	68	20	in	in	ADP
emaj-81	68	21	clements	clements	PROPN
emaj-81	68	22	,	,	PUNCT
emaj-81	68	23	neill	neill	PROPN
emaj-81	68	24	,	,	PUNCT
emaj-81	68	25	stovall	stovall	PROPN
emaj-81	68	26	’s	’s	PART
emaj-81	68	27	(	(	PUNCT
emaj-81	68	28	2009	2009	NUM
emaj-81	68	29	)	)	PUNCT
emaj-81	68	30	studies	study	NOUN
emaj-81	68	31	,	,	PUNCT
emaj-81	68	32	is	be	AUX
emaj-81	68	33	updated	update	VERB
emaj-81	68	34	in	in	ADP
emaj-81	68	35	the	the	DET
emaj-81	68	36	light	light	NOUN
emaj-81	68	37	of	of	ADP
emaj-81	68	38	the	the	DET
emaj-81	68	39	studies	study	NOUN
emaj-81	68	40	conducted	conduct	VERB
emaj-81	68	41	by	by	ADP
emaj-81	68	42	the	the	DET
emaj-81	68	43	ifac	ifac	NOUN
emaj-81	68	44	in	in	ADP
emaj-81	68	45	2013	2013	NUM
emaj-81	68	46	-	-	SYM
emaj-81	68	47	2014	2014	NUM
emaj-81	68	48	and	and	CCONJ
emaj-81	68	49	expanded	expand	VERB
emaj-81	68	50	to	to	PART
emaj-81	68	51	include	include	VERB
emaj-81	68	52	the	the	DET
emaj-81	68	53	numbers	number	NOUN
emaj-81	68	54	of	of	ADP
emaj-81	68	55	countries	country	NOUN
emaj-81	68	56	,	,	PUNCT
emaj-81	68	57	and	and	CCONJ
emaj-81	68	58	occupational	occupational	ADJ
emaj-81	68	59	organizations	organization	NOUN
emaj-81	68	60	in	in	ADP
emaj-81	68	61	the	the	DET
emaj-81	68	62	first	first	ADJ
emaj-81	68	63	part	part	NOUN
emaj-81	68	64	of	of	ADP
emaj-81	68	65	the	the	DET
emaj-81	68	66	study	study	NOUN
emaj-81	68	67	.	.	PUNCT
emaj-81	69	1	thereby	thereby	ADV
emaj-81	69	2	,	,	PUNCT
emaj-81	69	3	the	the	DET
emaj-81	69	4	development	development	NOUN
emaj-81	69	5	of	of	ADP
emaj-81	69	6	the	the	DET
emaj-81	69	7	ifac	ifac	NOUN
emaj-81	69	8	code	code	NOUN
emaj-81	69	9	of	of	ADP
emaj-81	69	10	ethics	ethic	NOUN
emaj-81	69	11	used	use	VERB
emaj-81	69	12	by	by	ADP
emaj-81	69	13	the	the	DET
emaj-81	69	14	different	different	ADJ
emaj-81	69	15	countries	country	NOUN
emaj-81	69	16	’	’	PART
emaj-81	69	17	accounting	accounting	NOUN
emaj-81	69	18	organizations	organization	NOUN
emaj-81	69	19	within	within	ADP
emaj-81	69	20	years	year	NOUN
emaj-81	69	21	is	be	AUX
emaj-81	69	22	determined	determine	VERB
emaj-81	69	23	.	.	PUNCT
emaj-81	70	1	volume	volume	NOUN
emaj-81	70	2	5	5	NUM
emaj-81	70	3	no	no	DET
emaj-81	70	4	2	2	NUM
emaj-81	70	5	(	(	PUNCT
emaj-81	70	6	2015	2015	NUM
emaj-81	70	7	)	)	PUNCT
emaj-81	70	8	|	|	ADV
emaj-81	70	9	issn	issn	VERB
emaj-81	70	10	2158	2158	NUM
emaj-81	70	11	-	-	SYM
emaj-81	70	12	8708	8708	NUM
emaj-81	70	13	(	(	PUNCT
emaj-81	70	14	online	online	NOUN
emaj-81	70	15	)	)	PUNCT
emaj-81	70	16	|	|	ADV
emaj-81	70	17	doi	doi	X
emaj-81	70	18	10.5195	10.5195	NUM
emaj-81	70	19	/	/	SYM
emaj-81	70	20	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	71	1	|	|	NOUN
emaj-81	71	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	71	3	ayşe	ayşe	PROPN
emaj-81	71	4	i̇rem	i̇rem	PROPN
emaj-81	71	5	keskin	keskin	PROPN
emaj-81	71	6	,	,	PUNCT
emaj-81	71	7	elçin	elçin	PROPN
emaj-81	71	8	yılmaz	yılmaz	PROPN
emaj-81	71	9	işık	işık	VERB
emaj-81	71	10	emerging	emerge	VERB
emaj-81	71	11	markets	market	NOUN
emaj-81	71	12	journal	journal	NOUN
emaj-81	71	13	|	|	ADV
emaj-81	71	14	p	p	NOUN
emaj-81	71	15	a	a	DET
emaj-81	71	16	g	g	NOUN
emaj-81	71	17	e	e	NOUN
emaj-81	71	18	|43	|43	NOUN
emaj-81	71	19	following	follow	VERB
emaj-81	71	20	that	that	PRON
emaj-81	71	21	,	,	PUNCT
emaj-81	71	22	the	the	DET
emaj-81	71	23	corruption	corruption	NOUN
emaj-81	71	24	perception	perception	NOUN
emaj-81	71	25	index	index	NOUN
emaj-81	71	26	-	-	PUNCT
emaj-81	71	27	cpi	cpi	PROPN
emaj-81	71	28	is	be	AUX
emaj-81	71	29	incorporated	incorporate	VERB
emaj-81	71	30	into	into	ADP
emaj-81	71	31	the	the	DET
emaj-81	71	32	study	study	NOUN
emaj-81	71	33	.	.	PUNCT
emaj-81	72	1	in	in	ADP
emaj-81	72	2	this	this	DET
emaj-81	72	3	analysis	analysis	NOUN
emaj-81	72	4	,	,	PUNCT
emaj-81	72	5	the	the	DET
emaj-81	72	6	national	national	ADJ
emaj-81	72	7	occupational	occupational	ADJ
emaj-81	72	8	organizations	organization	NOUN
emaj-81	72	9	applying	apply	VERB
emaj-81	72	10	the	the	DET
emaj-81	72	11	ifac	ifac	NOUN
emaj-81	72	12	code	code	NOUN
emaj-81	72	13	as	as	SCONJ
emaj-81	72	14	it	it	PRON
emaj-81	72	15	is	be	AUX
emaj-81	72	16	or	or	CCONJ
emaj-81	72	17	with	with	ADP
emaj-81	72	18	slight	slight	ADJ
emaj-81	72	19	modifications	modification	NOUN
emaj-81	72	20	and	and	CCONJ
emaj-81	72	21	other	other	ADJ
emaj-81	72	22	organizations	organization	NOUN
emaj-81	72	23	which	which	PRON
emaj-81	72	24	do	do	AUX
emaj-81	72	25	not	not	PART
emaj-81	72	26	apply	apply	VERB
emaj-81	72	27	the	the	DET
emaj-81	72	28	ifac	ifac	NOUN
emaj-81	72	29	code	code	NOUN
emaj-81	72	30	are	be	AUX
emaj-81	72	31	compared	compare	VERB
emaj-81	72	32	on	on	ADP
emaj-81	72	33	the	the	DET
emaj-81	72	34	basis	basis	NOUN
emaj-81	72	35	of	of	ADP
emaj-81	72	36	the	the	DET
emaj-81	72	37	corruption	corruption	NOUN
emaj-81	72	38	perception	perception	NOUN
emaj-81	72	39	index	index	NOUN
emaj-81	72	40	.	.	PUNCT
emaj-81	73	1	in	in	ADP
emaj-81	73	2	this	this	DET
emaj-81	73	3	sense	sense	NOUN
emaj-81	73	4	,	,	PUNCT
emaj-81	73	5	an	an	DET
emaj-81	73	6	analysis	analysis	NOUN
emaj-81	73	7	is	be	AUX
emaj-81	73	8	carried	carry	VERB
emaj-81	73	9	out	out	ADP
emaj-81	73	10	in	in	ADP
emaj-81	73	11	order	order	NOUN
emaj-81	73	12	to	to	PART
emaj-81	73	13	determine	determine	VERB
emaj-81	73	14	whether	whether	SCONJ
emaj-81	73	15	there	there	PRON
emaj-81	73	16	is	be	VERB
emaj-81	73	17	any	any	DET
emaj-81	73	18	difference	difference	NOUN
emaj-81	73	19	in	in	ADP
emaj-81	73	20	the	the	DET
emaj-81	73	21	application	application	NOUN
emaj-81	73	22	of	of	ADP
emaj-81	73	23	the	the	DET
emaj-81	73	24	ifac	ifac	NOUN
emaj-81	73	25	code	code	NOUN
emaj-81	73	26	by	by	ADP
emaj-81	73	27	the	the	DET
emaj-81	73	28	countries	country	NOUN
emaj-81	73	29	taking	take	VERB
emaj-81	73	30	place	place	NOUN
emaj-81	73	31	in	in	ADP
emaj-81	73	32	the	the	DET
emaj-81	73	33	upper	upper	ADJ
emaj-81	73	34	and	and	CCONJ
emaj-81	73	35	lower	low	ADJ
emaj-81	73	36	levels	level	NOUN
emaj-81	73	37	of	of	ADP
emaj-81	73	38	the	the	DET
emaj-81	73	39	corruption	corruption	NOUN
emaj-81	73	40	perception	perception	NOUN
emaj-81	73	41	index	index	NOUN
emaj-81	73	42	.	.	PUNCT
emaj-81	74	1	the	the	DET
emaj-81	74	2	data	datum	NOUN
emaj-81	74	3	as	as	ADP
emaj-81	74	4	regards	regard	NOUN
emaj-81	74	5	to	to	ADP
emaj-81	74	6	the	the	DET
emaj-81	74	7	application	application	NOUN
emaj-81	74	8	of	of	ADP
emaj-81	74	9	the	the	DET
emaj-81	74	10	ifac	ifac	NOUN
emaj-81	74	11	code	code	NOUN
emaj-81	74	12	of	of	ADP
emaj-81	74	13	ethics	ethic	NOUN
emaj-81	74	14	by	by	ADP
emaj-81	74	15	the	the	DET
emaj-81	74	16	occupational	occupational	ADJ
emaj-81	74	17	organizations	organization	NOUN
emaj-81	74	18	are	be	AUX
emaj-81	74	19	acquired	acquire	VERB
emaj-81	74	20	from	from	ADP
emaj-81	74	21	the	the	DET
emaj-81	74	22	ifac	ifac	NOUN
emaj-81	74	23	’s	’s	PART
emaj-81	74	24	website	website	NOUN
emaj-81	74	25	.	.	PUNCT
emaj-81	75	1	statement	statement	NOUN
emaj-81	75	2	of	of	ADP
emaj-81	75	3	member	member	NOUN
emaj-81	75	4	obligations	obligation	NOUN
emaj-81	75	5	-	-	PUNCT
emaj-81	75	6	smo	smo	PROPN
emaj-81	75	7	action	action	NOUN
emaj-81	75	8	plan	plan	NOUN
emaj-81	75	9	covering	cover	VERB
emaj-81	75	10	the	the	DET
emaj-81	75	11	years	year	NOUN
emaj-81	75	12	of	of	ADP
emaj-81	75	13	2013	2013	NUM
emaj-81	75	14	-	-	SYM
emaj-81	75	15	2014	2014	NUM
emaj-81	75	16	is	be	AUX
emaj-81	75	17	benefited	benefit	VERB
emaj-81	75	18	to	to	PART
emaj-81	75	19	obtain	obtain	VERB
emaj-81	75	20	the	the	DET
emaj-81	75	21	relevant	relevant	ADJ
emaj-81	75	22	data	datum	NOUN
emaj-81	75	23	.	.	PUNCT
emaj-81	76	1	this	this	DET
emaj-81	76	2	action	action	NOUN
emaj-81	76	3	plan	plan	NOUN
emaj-81	76	4	can	can	AUX
emaj-81	76	5	be	be	AUX
emaj-81	76	6	deemed	deem	VERB
emaj-81	76	7	to	to	PART
emaj-81	76	8	be	be	AUX
emaj-81	76	9	a	a	DET
emaj-81	76	10	continuation	continuation	NOUN
emaj-81	76	11	of	of	ADP
emaj-81	76	12	the	the	DET
emaj-81	76	13	previous	previous	ADJ
emaj-81	76	14	surveys	survey	NOUN
emaj-81	76	15	conducted	conduct	VERB
emaj-81	76	16	in	in	ADP
emaj-81	76	17	the	the	DET
emaj-81	76	18	field	field	NOUN
emaj-81	76	19	and	and	CCONJ
emaj-81	76	20	is	be	AUX
emaj-81	76	21	composed	compose	VERB
emaj-81	76	22	of	of	ADP
emaj-81	76	23	7	7	NUM
emaj-81	76	24	chapters	chapter	NOUN
emaj-81	76	25	.	.	PUNCT
emaj-81	77	1	the	the	DET
emaj-81	77	2	4th	4th	ADJ
emaj-81	77	3	chapter	chapter	NOUN
emaj-81	77	4	,	,	PUNCT
emaj-81	77	5	iesba	iesba	PROPN
emaj-81	77	6	code	code	NOUN
emaj-81	77	7	of	of	ADP
emaj-81	77	8	ethics	ethic	NOUN
emaj-81	77	9	,	,	PUNCT
emaj-81	77	10	is	be	AUX
emaj-81	77	11	used	use	VERB
emaj-81	77	12	in	in	ADP
emaj-81	77	13	this	this	DET
emaj-81	77	14	study	study	NOUN
emaj-81	77	15	.	.	PUNCT
emaj-81	78	1	iesba	iesba	PROPN
emaj-81	78	2	code	code	PROPN
emaj-81	78	3	of	of	ADP
emaj-81	78	4	ethics	ethic	NOUN
emaj-81	78	5	data	datum	NOUN
emaj-81	78	6	are	be	AUX
emaj-81	78	7	gathered	gather	VERB
emaj-81	78	8	from	from	ADP
emaj-81	78	9	179	179	NUM
emaj-81	78	10	member	member	NOUN
emaj-81	78	11	and	and	CCONJ
emaj-81	78	12	associate	associate	ADJ
emaj-81	78	13	member	member	NOUN
emaj-81	78	14	organizations	organization	NOUN
emaj-81	78	15	.	.	PUNCT
emaj-81	79	1	some	some	PRON
emaj-81	79	2	of	of	ADP
emaj-81	79	3	these	these	DET
emaj-81	79	4	organizations	organization	NOUN
emaj-81	79	5	apply	apply	VERB
emaj-81	79	6	the	the	DET
emaj-81	79	7	ifac	ifac	NOUN
emaj-81	79	8	code	code	NOUN
emaj-81	79	9	,	,	PUNCT
emaj-81	79	10	while	while	SCONJ
emaj-81	79	11	others	other	NOUN
emaj-81	79	12	do	do	VERB
emaj-81	79	13	not	not	PART
emaj-81	79	14	.	.	PUNCT
emaj-81	80	1	action	action	NOUN
emaj-81	80	2	plans	plan	NOUN
emaj-81	80	3	are	be	AUX
emaj-81	80	4	studies	study	NOUN
emaj-81	80	5	prepared	prepare	VERB
emaj-81	80	6	and	and	CCONJ
emaj-81	80	7	declared	declare	VERB
emaj-81	80	8	by	by	ADP
emaj-81	80	9	the	the	DET
emaj-81	80	10	national	national	ADJ
emaj-81	80	11	accounting	accounting	NOUN
emaj-81	80	12	organizations	organization	NOUN
emaj-81	80	13	themselves	themselves	PRON
emaj-81	80	14	.	.	PUNCT
emaj-81	81	1	although	although	SCONJ
emaj-81	81	2	it	it	PRON
emaj-81	81	3	is	be	AUX
emaj-81	81	4	determined	determine	VERB
emaj-81	81	5	whether	whether	SCONJ
emaj-81	81	6	the	the	DET
emaj-81	81	7	ifac	ifac	NOUN
emaj-81	81	8	code	code	NOUN
emaj-81	81	9	is	be	AUX
emaj-81	81	10	used	use	VERB
emaj-81	81	11	by	by	ADP
emaj-81	81	12	the	the	DET
emaj-81	81	13	organizations	organization	NOUN
emaj-81	81	14	through	through	ADP
emaj-81	81	15	benefiting	benefit	VERB
emaj-81	81	16	from	from	ADP
emaj-81	81	17	the	the	DET
emaj-81	81	18	action	action	NOUN
emaj-81	81	19	plans	plan	NOUN
emaj-81	81	20	;	;	PUNCT
emaj-81	81	21	the	the	DET
emaj-81	81	22	organizations	organization	NOUN
emaj-81	81	23	are	be	AUX
emaj-81	81	24	grouped	group	VERB
emaj-81	81	25	via	via	ADP
emaj-81	81	26	taking	take	VERB
emaj-81	81	27	the	the	DET
emaj-81	81	28	classifications	classification	NOUN
emaj-81	81	29	,	,	PUNCT
emaj-81	81	30	including	include	VERB
emaj-81	81	31	the	the	DET
emaj-81	81	32	level	level	NOUN
emaj-81	81	33	of	of	ADP
emaj-81	81	34	usage	usage	NOUN
emaj-81	81	35	of	of	ADP
emaj-81	81	36	the	the	DET
emaj-81	81	37	ifac	ifac	NOUN
emaj-81	81	38	code	code	NOUN
emaj-81	81	39	by	by	ADP
emaj-81	81	40	the	the	DET
emaj-81	81	41	organizations	organization	NOUN
emaj-81	81	42	as	as	ADP
emaj-81	81	43	a	a	DET
emaj-81	81	44	reference	reference	NOUN
emaj-81	81	45	.	.	PUNCT
emaj-81	82	1	these	these	DET
emaj-81	82	2	classifications	classification	NOUN
emaj-81	82	3	are	be	AUX
emaj-81	82	4	presented	present	VERB
emaj-81	82	5	in	in	ADP
emaj-81	82	6	the	the	DET
emaj-81	82	7	aforesaid	aforesaid	ADJ
emaj-81	82	8	surveys	survey	NOUN
emaj-81	82	9	in	in	ADP
emaj-81	82	10	the	the	DET
emaj-81	82	11	ifac	ifac	NOUN
emaj-81	82	12	website	website	NOUN
emaj-81	82	13	.	.	PUNCT
emaj-81	83	1	transparency	transparency	NOUN
emaj-81	83	2	international	international	PROPN
emaj-81	83	3	’s	’s	PART
emaj-81	83	4	corruption	corruption	NOUN
emaj-81	83	5	perception	perception	NOUN
emaj-81	83	6	index	index	NOUN
emaj-81	83	7	(	(	PUNCT
emaj-81	83	8	cpi	cpi	PROPN
emaj-81	83	9	)	)	PUNCT
emaj-81	83	10	of	of	ADP
emaj-81	83	11	2014	2014	NUM
emaj-81	83	12	data	datum	NOUN
emaj-81	83	13	are	be	AUX
emaj-81	83	14	also	also	ADV
emaj-81	83	15	categorized	categorize	VERB
emaj-81	83	16	.	.	PUNCT
emaj-81	84	1	4	4	NUM
emaj-81	84	2	of	of	ADP
emaj-81	84	3	the	the	DET
emaj-81	84	4	countries	country	NOUN
emaj-81	84	5	within	within	ADP
emaj-81	84	6	the	the	DET
emaj-81	84	7	179	179	NUM
emaj-81	84	8	member	member	NOUN
emaj-81	84	9	and	and	CCONJ
emaj-81	84	10	associate	associate	ADJ
emaj-81	84	11	member	member	NOUN
emaj-81	84	12	organizations	organization	NOUN
emaj-81	84	13	are	be	AUX
emaj-81	84	14	not	not	PART
emaj-81	84	15	evaluated	evaluate	VERB
emaj-81	84	16	in	in	ADP
emaj-81	84	17	the	the	DET
emaj-81	84	18	cpi	cpi	NOUN
emaj-81	84	19	.	.	PUNCT
emaj-81	85	1	these	these	DET
emaj-81	85	2	countries	country	NOUN
emaj-81	85	3	are	be	AUX
emaj-81	85	4	brunei	brunei	PROPN
emaj-81	85	5	darussalam	darussalam	PROPN
emaj-81	85	6	,	,	PUNCT
emaj-81	85	7	fiji	fiji	PROPN
emaj-81	85	8	,	,	PUNCT
emaj-81	85	9	palestinian	palestinian	ADJ
emaj-81	85	10	territory	territory	NOUN
emaj-81	85	11	occupied	occupy	VERB
emaj-81	85	12	and	and	CCONJ
emaj-81	85	13	cayman	cayman	PROPN
emaj-81	85	14	islands	island	NOUN
emaj-81	85	15	.	.	PUNCT
emaj-81	86	1	therefore	therefore	ADV
emaj-81	86	2	,	,	PUNCT
emaj-81	86	3	occupational	occupational	ADJ
emaj-81	86	4	organizations	organization	NOUN
emaj-81	86	5	belonging	belong	VERB
emaj-81	86	6	to	to	ADP
emaj-81	86	7	these	these	DET
emaj-81	86	8	four	four	NUM
emaj-81	86	9	countries	country	NOUN
emaj-81	86	10	are	be	AUX
emaj-81	86	11	excluded	exclude	VERB
emaj-81	86	12	from	from	ADP
emaj-81	86	13	the	the	DET
emaj-81	86	14	list	list	NOUN
emaj-81	86	15	in	in	ADP
emaj-81	86	16	the	the	DET
emaj-81	86	17	analysis	analysis	NOUN
emaj-81	86	18	of	of	ADP
emaj-81	86	19	the	the	DET
emaj-81	86	20	relationship	relationship	NOUN
emaj-81	86	21	between	between	ADP
emaj-81	86	22	the	the	DET
emaj-81	86	23	cpi	cpi	NOUN
emaj-81	86	24	and	and	CCONJ
emaj-81	86	25	code	code	NOUN
emaj-81	86	26	of	of	ADP
emaj-81	86	27	ethics	ethic	NOUN
emaj-81	86	28	.	.	PUNCT
emaj-81	87	1	table	table	NOUN
emaj-81	87	2	1	1	NUM
emaj-81	87	3	:	:	PUNCT
emaj-81	87	4	accounting	accounting	NOUN
emaj-81	87	5	organizations	organization	NOUN
emaj-81	87	6	that	that	PRON
emaj-81	87	7	completely	completely	ADV
emaj-81	87	8	apply	apply	VERB
emaj-81	87	9	the	the	DET
emaj-81	87	10	ifac	ifac	NOUN
emaj-81	87	11	code	code	NOUN
emaj-81	87	12	of	of	ADP
emaj-81	87	13	ethics	ethic	NOUN
emaj-81	87	14	country	country	NOUN
emaj-81	87	15	organization	organization	NOUN
emaj-81	87	16	1	1	NUM
emaj-81	87	17	albania	albania	PROPN
emaj-81	87	18	albanian	albanian	PROPN
emaj-81	87	19	institute	institute	PROPN
emaj-81	87	20	of	of	ADP
emaj-81	87	21	certified	certify	VERB
emaj-81	87	22	accountants	accountant	NOUN
emaj-81	87	23	2	2	NUM
emaj-81	87	24	armenia	armenia	PROPN
emaj-81	87	25	association	association	NOUN
emaj-81	87	26	of	of	ADP
emaj-81	87	27	accountants	accountant	NOUN
emaj-81	87	28	and	and	CCONJ
emaj-81	87	29	auditors	auditor	NOUN
emaj-81	87	30	of	of	ADP
emaj-81	87	31	armenia	armenia	PROPN
emaj-81	87	32	3	3	NUM
emaj-81	87	33	azerbaijan	azerbaijan	PROPN
emaj-81	87	34	the	the	DET
emaj-81	87	35	chamber	chamber	NOUN
emaj-81	87	36	of	of	ADP
emaj-81	87	37	auditors	auditor	NOUN
emaj-81	87	38	of	of	ADP
emaj-81	87	39	azerbaijan	azerbaijan	PROPN
emaj-81	87	40	republic	republic	PROPN
emaj-81	87	41	4	4	NUM
emaj-81	87	42	bahamas	bahamas	PROPN
emaj-81	87	43	the	the	DET
emaj-81	87	44	bahamas	bahamas	PROPN
emaj-81	87	45	institute	institute	PROPN
emaj-81	87	46	of	of	ADP
emaj-81	87	47	chartered	chartered	PROPN
emaj-81	87	48	accountants	accountant	NOUN
emaj-81	87	49	5	5	NUM
emaj-81	87	50	bangladesh	bangladesh	PROPN
emaj-81	87	51	the	the	DET
emaj-81	87	52	institute	institute	PROPN
emaj-81	87	53	of	of	ADP
emaj-81	87	54	chartered	charter	VERB
emaj-81	87	55	accountants	accountant	NOUN
emaj-81	87	56	of	of	ADP
emaj-81	87	57	bangladesh	bangladesh	PROPN
emaj-81	87	58	6	6	NUM
emaj-81	87	59	bangladesh	bangladesh	PROPN
emaj-81	87	60	the	the	DET
emaj-81	87	61	institute	institute	NOUN
emaj-81	87	62	of	of	ADP
emaj-81	87	63	cost	cost	NOUN
emaj-81	87	64	and	and	CCONJ
emaj-81	87	65	management	management	NOUN
emaj-81	87	66	accountants	accountant	NOUN
emaj-81	87	67	of	of	ADP
emaj-81	87	68	7	7	NUM
emaj-81	87	69	barbados	barbado	NOUN
emaj-81	87	70	the	the	DET
emaj-81	87	71	institute	institute	PROPN
emaj-81	87	72	of	of	ADP
emaj-81	87	73	chartered	charter	VERB
emaj-81	87	74	accountants	accountant	NOUN
emaj-81	87	75	of	of	ADP
emaj-81	87	76	barbados	barbado	NOUN
emaj-81	87	77	8	8	NUM
emaj-81	87	78	bolivia	bolivia	PROPN
emaj-81	87	79	colegio	colegio	PROPN
emaj-81	87	80	de	de	PROPN
emaj-81	87	81	auditores	auditores	PROPN
emaj-81	87	82	de	de	X
emaj-81	87	83	bolivia	bolivia	PROPN
emaj-81	87	84	9	9	NUM
emaj-81	87	85	bosnia	bosnia	PROPN
emaj-81	87	86	and	and	CCONJ
emaj-81	87	87	herzegovina	herzegovina	PROPN
emaj-81	87	88	association	association	PROPN
emaj-81	87	89	of	of	ADP
emaj-81	87	90	accountants	accountant	NOUN
emaj-81	87	91	and	and	CCONJ
emaj-81	87	92	auditors	auditor	NOUN
emaj-81	87	93	of	of	ADP
emaj-81	87	94	republic	republic	NOUN
emaj-81	87	95	of	of	ADP
emaj-81	87	96	srpska	srpska	PROPN
emaj-81	87	97	10	10	NUM
emaj-81	87	98	bosnia	bosnia	PROPN
emaj-81	87	99	and	and	CCONJ
emaj-81	87	100	herzegovina	herzegovina	PROPN
emaj-81	87	101	union	union	PROPN
emaj-81	87	102	of	of	ADP
emaj-81	87	103	accountants	accountant	NOUN
emaj-81	87	104	,	,	PUNCT
emaj-81	87	105	auditors	auditor	NOUN
emaj-81	87	106	and	and	CCONJ
emaj-81	87	107	financial	financial	ADJ
emaj-81	87	108	workers	worker	NOUN
emaj-81	87	109	of	of	ADP
emaj-81	87	110	11	11	NUM
emaj-81	87	111	botswana	botswana	PROPN
emaj-81	87	112	botswana	botswana	PROPN
emaj-81	87	113	institute	institute	PROPN
emaj-81	87	114	of	of	ADP
emaj-81	87	115	chartered	chartered	PROPN
emaj-81	87	116	accountants	accountant	NOUN
emaj-81	87	117	12	12	NUM
emaj-81	87	118	bulgaria	bulgaria	PROPN
emaj-81	87	119	institute	institute	PROPN
emaj-81	87	120	of	of	ADP
emaj-81	87	121	certified	certify	VERB
emaj-81	87	122	public	public	ADJ
emaj-81	87	123	accountants	accountant	NOUN
emaj-81	87	124	of	of	ADP
emaj-81	87	125	bulgaria	bulgaria	PROPN
emaj-81	87	126	13	13	NUM
emaj-81	87	127	cambodia	cambodia	PROPN
emaj-81	87	128	kampuchea	kampuchea	PROPN
emaj-81	87	129	institute	institute	PROPN
emaj-81	87	130	of	of	ADP
emaj-81	87	131	certified	certify	VERB
emaj-81	87	132	public	public	ADJ
emaj-81	87	133	accountants	accountant	NOUN
emaj-81	87	134	and	and	CCONJ
emaj-81	87	135	14	14	NUM
emaj-81	87	136	cameroon	cameroon	NOUN
emaj-81	87	137	the	the	DET
emaj-81	87	138	institute	institute	PROPN
emaj-81	87	139	of	of	ADP
emaj-81	87	140	chartered	charter	VERB
emaj-81	87	141	accountants	accountant	NOUN
emaj-81	87	142	of	of	ADP
emaj-81	87	143	cameroon	cameroon	PROPN
emaj-81	87	144	15	15	NUM
emaj-81	87	145	colombia	colombia	PROPN
emaj-81	87	146	instituto	instituto	PROPN
emaj-81	87	147	nacional	nacional	PROPN
emaj-81	87	148	de	de	PROPN
emaj-81	87	149	contadores	contadores	PROPN
emaj-81	87	150	públicos	públicos	PROPN
emaj-81	87	151	de	de	PROPN
emaj-81	87	152	colombia	colombia	PROPN
emaj-81	87	153	16	16	NUM
emaj-81	87	154	cote	cote	PROPN
emaj-81	87	155	d'ivoire	d'ivoire	PROPN
emaj-81	87	156	ordre	ordre	PROPN
emaj-81	87	157	des	des	PROPN
emaj-81	87	158	experts	expert	NOUN
emaj-81	87	159	comptables	comptable	VERB
emaj-81	87	160	et	et	NOUN
emaj-81	87	161	comptables	comptable	VERB
emaj-81	87	162	agréés	agréés	ADV
emaj-81	87	163	de	de	X
emaj-81	87	164	côte	côte	PROPN
emaj-81	87	165	17	17	NUM
emaj-81	87	166	croatia	croatia	PROPN
emaj-81	87	167	croatian	croatian	PROPN
emaj-81	87	168	audit	audit	PROPN
emaj-81	87	169	chamber	chamber	PROPN
emaj-81	87	170	18	18	NUM
emaj-81	87	171	cyprus	cyprus	PROPN
emaj-81	87	172	the	the	DET
emaj-81	87	173	institute	institute	PROPN
emaj-81	87	174	of	of	ADP
emaj-81	87	175	certified	certify	VERB
emaj-81	87	176	public	public	ADJ
emaj-81	87	177	accountants	accountant	NOUN
emaj-81	87	178	of	of	ADP
emaj-81	87	179	cyprus	cyprus	PROPN
emaj-81	87	180	19	19	NUM
emaj-81	87	181	czech	czech	PROPN
emaj-81	87	182	republic	republic	PROPN
emaj-81	87	183	chamber	chamber	PROPN
emaj-81	87	184	of	of	ADP
emaj-81	87	185	auditors	auditor	NOUN
emaj-81	87	186	of	of	ADP
emaj-81	87	187	the	the	DET
emaj-81	87	188	czech	czech	PROPN
emaj-81	87	189	republic	republic	PROPN
emaj-81	87	190	20	20	NUM
emaj-81	87	191	czech	czech	PROPN
emaj-81	87	192	republic	republic	NOUN
emaj-81	87	193	union	union	PROPN
emaj-81	87	194	of	of	ADP
emaj-81	87	195	accountants	accountant	NOUN
emaj-81	87	196	of	of	ADP
emaj-81	87	197	the	the	DET
emaj-81	87	198	czech	czech	PROPN
emaj-81	87	199	republic	republic	PROPN
emaj-81	88	1	21	21	NUM
emaj-81	88	2	denmark	denmark	NOUN
emaj-81	88	3	fsr	fsr	PROPN
emaj-81	88	4	danske	danske	PROPN
emaj-81	88	5	revisorer	revisorer	VERB
emaj-81	88	6	22	22	NUM
emaj-81	88	7	el	el	PROPN
emaj-81	88	8	salvador	salvador	PROPN
emaj-81	88	9	instituto	instituto	PROPN
emaj-81	88	10	salvadoreño	salvadoreño	PROPN
emaj-81	88	11	de	de	PROPN
emaj-81	88	12	contadores	contadores	PROPN
emaj-81	88	13	públicos	públicos	PROPN
emaj-81	88	14	(	(	PUNCT
emaj-81	88	15	iscp	iscp	ADJ
emaj-81	88	16	)	)	PUNCT
emaj-81	88	17	23	23	NUM
emaj-81	88	18	finland	finland	PROPN
emaj-81	88	19	htm	htm	PROPN
emaj-81	88	20	-	-	PUNCT
emaj-81	88	21	tilintarkastajat	tilintarkastajat	PROPN
emaj-81	88	22	ry	ry	PROPN
emaj-81	88	23	grmrevisorer	grmrevisorer	PROPN
emaj-81	88	24	rf	rf	PROPN
emaj-81	88	25	24	24	NUM
emaj-81	88	26	finland	finland	PROPN
emaj-81	88	27	kht	kht	PROPN
emaj-81	88	28	-	-	PUNCT
emaj-81	88	29	yhdistys	yhdistys	NOUN
emaj-81	88	30	-	-	PUNCT
emaj-81	88	31	föreningen	föreningen	NOUN
emaj-81	88	32	cgr	cgr	PROPN
emaj-81	88	33	ry	ry	PROPN
emaj-81	88	34	25	25	NUM
emaj-81	88	35	georgia	georgia	PROPN
emaj-81	88	36	georgian	georgian	PROPN
emaj-81	88	37	federation	federation	PROPN
emaj-81	88	38	of	of	ADP
emaj-81	88	39	professional	professional	ADJ
emaj-81	88	40	accountants	accountant	NOUN
emaj-81	88	41	and	and	CCONJ
emaj-81	88	42	auditors	auditor	NOUN
emaj-81	88	43	26	26	NUM
emaj-81	88	44	ghana	ghana	PROPN
emaj-81	88	45	the	the	DET
emaj-81	88	46	institute	institute	PROPN
emaj-81	88	47	of	of	ADP
emaj-81	88	48	chartered	chartered	PROPN
emaj-81	88	49	accountants	accountant	NOUN
emaj-81	88	50	(	(	PUNCT
emaj-81	88	51	ghana	ghana	PROPN
emaj-81	88	52	)	)	PUNCT
emaj-81	88	53	27	27	NUM
emaj-81	88	54	greece	greece	PROPN
emaj-81	88	55	institute	institute	PROPN
emaj-81	88	56	of	of	ADP
emaj-81	88	57	certified	certify	VERB
emaj-81	88	58	public	public	ADJ
emaj-81	88	59	accountants	accountant	NOUN
emaj-81	88	60	of	of	ADP
emaj-81	88	61	greece	greece	PROPN
emaj-81	88	62	(	(	PUNCT
emaj-81	88	63	soel	soel	PROPN
emaj-81	88	64	)	)	PUNCT
emaj-81	88	65	28	28	NUM
emaj-81	88	66	iceland	iceland	PROPN
emaj-81	88	67	félag	félag	PROPN
emaj-81	88	68	löggiltra	löggiltra	PROPN
emaj-81	88	69	endurskodenda	endurskodenda	PROPN
emaj-81	88	70	29	29	NUM
emaj-81	88	71	ireland	ireland	PROPN
emaj-81	88	72	the	the	DET
emaj-81	88	73	institute	institute	PROPN
emaj-81	88	74	of	of	ADP
emaj-81	88	75	certified	certify	VERB
emaj-81	88	76	public	public	ADJ
emaj-81	88	77	accountants	accountant	NOUN
emaj-81	88	78	in	in	ADP
emaj-81	88	79	ireland	ireland	PROPN
emaj-81	88	80	30	30	NUM
emaj-81	88	81	jamaica	jamaica	PROPN
emaj-81	88	82	the	the	DET
emaj-81	88	83	institute	institute	PROPN
emaj-81	88	84	of	of	ADP
emaj-81	88	85	chartered	chartered	PROPN
emaj-81	88	86	accountants	accountant	NOUN
emaj-81	88	87	of	of	ADP
emaj-81	88	88	jamaica	jamaica	PROPN
emaj-81	88	89	31	31	NUM
emaj-81	89	1	japan	japan	PROPN
emaj-81	90	1	the	the	DET
emaj-81	90	2	japanese	japanese	PROPN
emaj-81	90	3	institute	institute	PROPN
emaj-81	90	4	of	of	ADP
emaj-81	90	5	certified	certify	VERB
emaj-81	90	6	public	public	ADJ
emaj-81	90	7	accountants	accountant	NOUN
emaj-81	90	8	32	32	NUM
emaj-81	90	9	jordan	jordan	PROPN
emaj-81	90	10	jordanian	jordanian	PROPN
emaj-81	90	11	association	association	PROPN
emaj-81	90	12	of	of	ADP
emaj-81	90	13	certified	certify	VERB
emaj-81	90	14	public	public	ADJ
emaj-81	90	15	accountants	accountant	NOUN
emaj-81	90	16	33	33	NUM
emaj-81	90	17	kazakhstan	kazakhstan	PROPN
emaj-81	90	18	chamber	chamber	PROPN
emaj-81	90	19	of	of	ADP
emaj-81	90	20	professional	professional	ADJ
emaj-81	90	21	accountants	accountant	NOUN
emaj-81	90	22	of	of	ADP
emaj-81	90	23	the	the	DET
emaj-81	90	24	republic	republic	NOUN
emaj-81	90	25	of	of	ADP
emaj-81	90	26	34	34	NUM
emaj-81	90	27	kazakhstan	kazakhstan	PROPN
emaj-81	90	28	chamber	chamber	PROPN
emaj-81	90	29	of	of	ADP
emaj-81	90	30	auditors	auditor	NOUN
emaj-81	90	31	of	of	ADP
emaj-81	90	32	the	the	DET
emaj-81	90	33	republic	republic	NOUN
emaj-81	90	34	of	of	ADP
emaj-81	90	35	kazakhstan	kazakhstan	PROPN
emaj-81	90	36	35	35	NUM
emaj-81	90	37	korea	korea	PROPN
emaj-81	90	38	,	,	PUNCT
emaj-81	90	39	republic	republic	NOUN
emaj-81	90	40	of	of	ADP
emaj-81	90	41	korean	korean	PROPN
emaj-81	90	42	institute	institute	PROPN
emaj-81	90	43	of	of	ADP
emaj-81	90	44	certified	certify	VERB
emaj-81	90	45	public	public	ADJ
emaj-81	90	46	accountants	accountant	NOUN
emaj-81	90	47	36	36	NUM
emaj-81	90	48	kosovo	kosovo	PROPN
emaj-81	90	49	society	society	NOUN
emaj-81	90	50	of	of	ADP
emaj-81	90	51	certified	certify	VERB
emaj-81	90	52	accountants	accountant	NOUN
emaj-81	90	53	and	and	CCONJ
emaj-81	90	54	auditors	auditor	NOUN
emaj-81	90	55	of	of	ADP
emaj-81	90	56	kosovo	kosovo	PROPN
emaj-81	90	57	37	37	NUM
emaj-81	90	58	kyrgyzstan	kyrgyzstan	PROPN
emaj-81	90	59	union	union	PROPN
emaj-81	90	60	of	of	ADP
emaj-81	90	61	accountants	accountant	NOUN
emaj-81	90	62	and	and	CCONJ
emaj-81	90	63	auditors	auditor	NOUN
emaj-81	90	64	38	38	NUM
emaj-81	90	65	latvia	latvia	PROPN
emaj-81	90	66	latvian	latvian	PROPN
emaj-81	90	67	association	association	PROPN
emaj-81	90	68	of	of	ADP
emaj-81	90	69	certified	certify	VERB
emaj-81	90	70	auditors	auditor	NOUN
emaj-81	90	71	39	39	NUM
emaj-81	90	72	lebanon	lebanon	PROPN
emaj-81	90	73	lebanese	lebanese	PROPN
emaj-81	90	74	association	association	PROPN
emaj-81	90	75	of	of	ADP
emaj-81	90	76	certified	certify	VERB
emaj-81	90	77	public	public	ADJ
emaj-81	90	78	accountants	accountant	NOUN
emaj-81	90	79	40	40	NUM
emaj-81	90	80	macedonia	macedonia	PROPN
emaj-81	90	81	,	,	PUNCT
emaj-81	90	82	the	the	DET
emaj-81	90	83	former	former	ADJ
emaj-81	90	84	yugoslav	yugoslav	PROPN
emaj-81	90	85	institute	institute	PROPN
emaj-81	90	86	of	of	ADP
emaj-81	90	87	certified	certify	VERB
emaj-81	90	88	auditors	auditor	NOUN
emaj-81	90	89	of	of	ADP
emaj-81	90	90	the	the	DET
emaj-81	90	91	republic	republic	NOUN
emaj-81	90	92	of	of	ADP
emaj-81	90	93	macedonia	macedonia	PROPN
emaj-81	90	94	41	41	NUM
emaj-81	91	1	malawi	malawi	PROPN
emaj-81	91	2	the	the	DET
emaj-81	91	3	society	society	NOUN
emaj-81	91	4	of	of	ADP
emaj-81	91	5	accountants	accountant	NOUN
emaj-81	91	6	in	in	ADP
emaj-81	91	7	malawi	malawi	PROPN
emaj-81	91	8	42	42	NUM
emaj-81	91	9	mauritius	mauritius	PROPN
emaj-81	91	10	mauritius	mauritius	PROPN
emaj-81	91	11	institute	institute	PROPN
emaj-81	91	12	of	of	ADP
emaj-81	91	13	professional	professional	ADJ
emaj-81	91	14	accountants	accountant	NOUN
emaj-81	91	15	43	43	NUM
emaj-81	91	16	moldova	moldova	PROPN
emaj-81	91	17	,	,	PUNCT
emaj-81	91	18	republic	republic	NOUN
emaj-81	91	19	of	of	ADP
emaj-81	91	20	association	association	PROPN
emaj-81	91	21	of	of	ADP
emaj-81	91	22	professional	professional	ADJ
emaj-81	91	23	accountants	accountant	NOUN
emaj-81	91	24	&	&	CCONJ
emaj-81	91	25	auditors	auditor	NOUN
emaj-81	91	26	of	of	ADP
emaj-81	91	27	the	the	DET
emaj-81	91	28	44	44	NUM
emaj-81	91	29	montenegro	montenegro	PROPN
emaj-81	91	30	(	(	PUNCT
emaj-81	91	31	republic	republic	NOUN
emaj-81	91	32	of	of	ADP
emaj-81	91	33	)	)	PUNCT
emaj-81	91	34	institute	institute	NOUN
emaj-81	91	35	of	of	ADP
emaj-81	91	36	certified	certify	VERB
emaj-81	91	37	accountants	accountant	NOUN
emaj-81	91	38	of	of	ADP
emaj-81	91	39	montenegro	montenegro	PROPN
emaj-81	91	40	(	(	PUNCT
emaj-81	91	41	icam	icam	PROPN
emaj-81	91	42	)	)	PUNCT
emaj-81	91	43	45	45	NUM
emaj-81	91	44	montenegro	montenegro	PROPN
emaj-81	91	45	(	(	PUNCT
emaj-81	91	46	republic	republic	NOUN
emaj-81	91	47	of	of	ADP
emaj-81	91	48	)	)	PUNCT
emaj-81	91	49	institute	institute	NOUN
emaj-81	91	50	of	of	ADP
emaj-81	91	51	accountants	accountant	NOUN
emaj-81	91	52	and	and	CCONJ
emaj-81	91	53	auditors	auditor	NOUN
emaj-81	91	54	of	of	ADP
emaj-81	91	55	montenegro	montenegro	PROPN
emaj-81	91	56	46	46	PROPN
emaj-81	91	57	nigeria	nigeria	PROPN
emaj-81	91	58	association	association	PROPN
emaj-81	91	59	of	of	ADP
emaj-81	91	60	national	national	ADJ
emaj-81	91	61	accountants	accountant	NOUN
emaj-81	91	62	of	of	ADP
emaj-81	91	63	nigeria	nigeria	PROPN
emaj-81	91	64	47	47	NUM
emaj-81	91	65	papua	papua	PROPN
emaj-81	91	66	new	new	ADJ
emaj-81	91	67	guinea	guinea	NOUN
emaj-81	91	68	certified	certify	VERB
emaj-81	91	69	practising	practise	VERB
emaj-81	91	70	accountants	accountant	NOUN
emaj-81	91	71	papua	papua	PROPN
emaj-81	91	72	new	new	ADJ
emaj-81	91	73	guinea	guinea	NOUN
emaj-81	91	74	48	48	NUM
emaj-81	91	75	paraguay	paraguay	NOUN
emaj-81	91	76	colegio	colegio	PROPN
emaj-81	91	77	de	de	PROPN
emaj-81	91	78	contadores	contadores	PROPN
emaj-81	91	79	de	de	PROPN
emaj-81	91	80	paraguay	paraguay	PROPN
emaj-81	91	81	49	49	NUM
emaj-81	91	82	peru	peru	PROPN
emaj-81	91	83	junta	junta	PROPN
emaj-81	91	84	de	de	X
emaj-81	91	85	decanos	decanos	PROPN
emaj-81	91	86	de	de	X
emaj-81	91	87	colegios	colegios	PROPN
emaj-81	91	88	de	de	PROPN
emaj-81	91	89	contadores	contadores	PROPN
emaj-81	91	90	publicos	publicos	PROPN
emaj-81	91	91	del	del	PROPN
emaj-81	91	92	peru	peru	PROPN
emaj-81	91	93	50	50	NUM
emaj-81	91	94	poland	poland	PROPN
emaj-81	91	95	national	national	PROPN
emaj-81	91	96	chamber	chamber	PROPN
emaj-81	91	97	of	of	ADP
emaj-81	91	98	statutory	statutory	ADJ
emaj-81	91	99	auditors	auditor	NOUN
emaj-81	91	100	51	51	NUM
emaj-81	91	101	romania	romania	PROPN
emaj-81	91	102	the	the	DET
emaj-81	91	103	chamber	chamber	NOUN
emaj-81	91	104	of	of	ADP
emaj-81	91	105	financial	financial	ADJ
emaj-81	91	106	auditors	auditor	NOUN
emaj-81	91	107	of	of	ADP
emaj-81	91	108	romania	romania	PROPN
emaj-81	91	109	52	52	NUM
emaj-81	91	110	serbia	serbia	PROPN
emaj-81	91	111	(	(	PUNCT
emaj-81	91	112	republic	republic	NOUN
emaj-81	91	113	of	of	ADP
emaj-81	91	114	)	)	PUNCT
emaj-81	91	115	serbian	serbian	ADJ
emaj-81	91	116	association	association	NOUN
emaj-81	91	117	of	of	ADP
emaj-81	91	118	accountants	accountant	NOUN
emaj-81	91	119	and	and	CCONJ
emaj-81	91	120	auditors	auditor	NOUN
emaj-81	91	121	53	53	NUM
emaj-81	91	122	sierra	sierra	NOUN
emaj-81	91	123	leone	leone	PROPN
emaj-81	92	1	the	the	DET
emaj-81	92	2	institute	institute	PROPN
emaj-81	92	3	of	of	ADP
emaj-81	92	4	chartered	charter	VERB
emaj-81	92	5	accountants	accountant	NOUN
emaj-81	92	6	of	of	ADP
emaj-81	92	7	sierra	sierra	PROPN
emaj-81	92	8	leone	leone	PROPN
emaj-81	92	9	,	,	PUNCT
emaj-81	92	10	54	54	NUM
emaj-81	92	11	slovakia	slovakia	PROPN
emaj-81	92	12	slovenska	slovenska	PROPN
emaj-81	92	13	komora	komora	PROPN
emaj-81	92	14	auditorov	auditorov	PROPN
emaj-81	92	15	55	55	NUM
emaj-81	92	16	slovenia	slovenia	NOUN
emaj-81	92	17	the	the	DET
emaj-81	92	18	slovenian	slovenian	PROPN
emaj-81	92	19	institute	institute	PROPN
emaj-81	92	20	of	of	ADP
emaj-81	92	21	auditors	auditor	NOUN
emaj-81	92	22	56	56	NUM
emaj-81	92	23	south	south	PROPN
emaj-81	92	24	africa	africa	PROPN
emaj-81	92	25	the	the	DET
emaj-81	92	26	south	south	PROPN
emaj-81	92	27	african	african	PROPN
emaj-81	92	28	institute	institute	PROPN
emaj-81	92	29	of	of	ADP
emaj-81	92	30	chartered	chartered	PROPN
emaj-81	92	31	accountants	accountant	NOUN
emaj-81	92	32	57	57	NUM
emaj-81	92	33	swaziland	swaziland	PROPN
emaj-81	92	34	swaziland	swaziland	PROPN
emaj-81	92	35	institute	institute	PROPN
emaj-81	92	36	of	of	ADP
emaj-81	92	37	accountants	accountant	NOUN
emaj-81	92	38	58	58	NUM
emaj-81	92	39	sweden	sweden	ADV
emaj-81	92	40	far	far	ADV
emaj-81	92	41	59	59	NUM
emaj-81	92	42	switzerland	switzerland	NOUN
emaj-81	92	43	treuhand	treuhand	PROPN
emaj-81	92	44	-	-	PUNCT
emaj-81	92	45	kammer	kammer	PROPN
emaj-81	92	46	-swiss	-swiss	PROPN
emaj-81	92	47	institute	institute	PROPN
emaj-81	92	48	of	of	ADP
emaj-81	92	49	certified	certify	VERB
emaj-81	92	50	accountants	accountant	NOUN
emaj-81	92	51	60	60	NUM
emaj-81	92	52	tanzania	tanzania	PROPN
emaj-81	92	53	,	,	PUNCT
emaj-81	92	54	united	united	PROPN
emaj-81	92	55	republic	republic	PROPN
emaj-81	92	56	of	of	ADP
emaj-81	92	57	national	national	PROPN
emaj-81	92	58	board	board	PROPN
emaj-81	92	59	of	of	ADP
emaj-81	92	60	accountants	accountant	NOUN
emaj-81	92	61	and	and	CCONJ
emaj-81	92	62	auditors	auditor	NOUN
emaj-81	92	63	(	(	PUNCT
emaj-81	92	64	nbaa	nbaa	PROPN
emaj-81	92	65	)	)	PUNCT
emaj-81	92	66	61	61	NUM
emaj-81	92	67	thailand	thailand	PROPN
emaj-81	92	68	federation	federation	PROPN
emaj-81	92	69	of	of	ADP
emaj-81	92	70	accounting	accounting	NOUN
emaj-81	92	71	professions	profession	NOUN
emaj-81	92	72	62	62	NUM
emaj-81	92	73	togo	togo	PROPN
emaj-81	92	74	ordre	ordre	PROPN
emaj-81	92	75	national	national	PROPN
emaj-81	92	76	des	des	PROPN
emaj-81	92	77	experts	expert	NOUN
emaj-81	92	78	-	-	PUNCT
emaj-81	92	79	comptables	comptable	NOUN
emaj-81	92	80	et	et	NOUN
emaj-81	92	81	comptables	comptable	VERB
emaj-81	92	82	agréés	agréés	ADV
emaj-81	92	83	63	63	NUM
emaj-81	92	84	trinidad	trinidad	NOUN
emaj-81	92	85	and	and	CCONJ
emaj-81	92	86	tobago	tobago	VERB
emaj-81	92	87	the	the	DET
emaj-81	92	88	institute	institute	PROPN
emaj-81	92	89	of	of	ADP
emaj-81	92	90	chartered	chartered	PROPN
emaj-81	92	91	accountants	accountant	NOUN
emaj-81	92	92	of	of	ADP
emaj-81	92	93	trinidad	trinidad	PROPN
emaj-81	92	94	&	&	CCONJ
emaj-81	92	95	tobago	tobago	PROPN
emaj-81	92	96	64	64	NUM
emaj-81	92	97	turkey	turkey	NOUN
emaj-81	92	98	expert	expert	NOUN
emaj-81	92	99	accountants	accountant	NOUN
emaj-81	92	100	'	'	PART
emaj-81	92	101	association	association	NOUN
emaj-81	92	102	of	of	ADP
emaj-81	92	103	turkey	turkey	PROPN
emaj-81	92	104	65	65	NUM
emaj-81	92	105	turkey	turkey	PROPN
emaj-81	92	106	union	union	NOUN
emaj-81	92	107	of	of	ADP
emaj-81	92	108	chambers	chamber	NOUN
emaj-81	92	109	of	of	ADP
emaj-81	92	110	certified	certify	VERB
emaj-81	92	111	public	public	ADJ
emaj-81	92	112	accountants	accountant	NOUN
emaj-81	92	113	of	of	ADP
emaj-81	92	114	turkey	turkey	PROPN
emaj-81	92	115	66	66	NUM
emaj-81	92	116	ukraine	ukraine	PROPN
emaj-81	92	117	ukrainian	ukrainian	PROPN
emaj-81	92	118	association	association	PROPN
emaj-81	92	119	of	of	ADP
emaj-81	92	120	certified	certify	VERB
emaj-81	92	121	accountants	accountant	NOUN
emaj-81	92	122	and	and	CCONJ
emaj-81	92	123	auditors	auditor	NOUN
emaj-81	92	124	67	67	NUM
emaj-81	92	125	ukraine	ukraine	ADJ
emaj-81	92	126	ukrainian	ukrainian	PROPN
emaj-81	92	127	federation	federation	PROPN
emaj-81	92	128	of	of	ADP
emaj-81	92	129	professional	professional	ADJ
emaj-81	92	130	accountants	accountant	NOUN
emaj-81	92	131	and	and	CCONJ
emaj-81	92	132	auditors	auditor	NOUN
emaj-81	92	133	68	68	NUM
emaj-81	92	134	united	united	PROPN
emaj-81	92	135	kingdom	kingdom	PROPN
emaj-81	92	136	institute	institute	PROPN
emaj-81	92	137	of	of	ADP
emaj-81	92	138	financial	financial	ADJ
emaj-81	92	139	accountants	accountant	NOUN
emaj-81	92	140	69	69	NUM
emaj-81	92	141	united	united	ADJ
emaj-81	92	142	kingdom	kingdom	PROPN
emaj-81	92	143	the	the	DET
emaj-81	92	144	chartered	chartered	PROPN
emaj-81	92	145	institute	institute	PROPN
emaj-81	92	146	of	of	ADP
emaj-81	92	147	management	management	NOUN
emaj-81	92	148	accountants	accountant	NOUN
emaj-81	92	149	(	(	PUNCT
emaj-81	92	150	cima	cima	PROPN
emaj-81	92	151	)	)	PUNCT
emaj-81	92	152	70	70	NUM
emaj-81	92	153	united	united	ADJ
emaj-81	92	154	kingdom	kingdom	PROPN
emaj-81	92	155	the	the	DET
emaj-81	92	156	chartered	chartered	PROPN
emaj-81	92	157	institute	institute	PROPN
emaj-81	92	158	of	of	ADP
emaj-81	92	159	public	public	ADJ
emaj-81	92	160	finance	finance	NOUN
emaj-81	92	161	and	and	CCONJ
emaj-81	92	162	accountancy	accountancy	NOUN
emaj-81	92	163	71	71	NUM
emaj-81	92	164	uruguay	uruguay	NOUN
emaj-81	92	165	colegio	colegio	PROPN
emaj-81	92	166	de	de	PROPN
emaj-81	92	167	contadores	contadore	NOUN
emaj-81	92	168	,	,	PUNCT
emaj-81	92	169	economistas	economistas	PROPN
emaj-81	92	170	y	y	PROPN
emaj-81	92	171	administradores	administradore	NOUN
emaj-81	92	172	del	del	PROPN
emaj-81	92	173	72	72	NUM
emaj-81	92	174	uzbekistan	uzbekistan	PROPN
emaj-81	92	175	chamber	chamber	NOUN
emaj-81	92	176	of	of	ADP
emaj-81	92	177	auditors	auditor	NOUN
emaj-81	92	178	of	of	ADP
emaj-81	92	179	uzbekistan	uzbekistan	PROPN
emaj-81	92	180	73	73	NUM
emaj-81	92	181	uzbekistan	uzbekistan	PROPN
emaj-81	92	182	national	national	PROPN
emaj-81	92	183	association	association	PROPN
emaj-81	92	184	of	of	ADP
emaj-81	92	185	accountants	accountant	NOUN
emaj-81	92	186	and	and	CCONJ
emaj-81	92	187	auditors	auditor	NOUN
emaj-81	92	188	of	of	ADP
emaj-81	92	189	uzbekistan	uzbekistan	PROPN
emaj-81	92	190	74	74	PROPN
emaj-81	92	191	zambia	zambia	PROPN
emaj-81	92	192	zambia	zambia	PROPN
emaj-81	92	193	institute	institute	PROPN
emaj-81	92	194	of	of	ADP
emaj-81	92	195	chartered	chartered	PROPN
emaj-81	92	196	accountants	accountant	NOUN
emaj-81	92	197	75	75	NUM
emaj-81	92	198	zimbabwe	zimbabwe	PROPN
emaj-81	92	199	the	the	DET
emaj-81	92	200	institute	institute	PROPN
emaj-81	92	201	of	of	ADP
emaj-81	92	202	chartered	charter	VERB
emaj-81	92	203	accountants	accountant	NOUN
emaj-81	92	204	of	of	ADP
emaj-81	92	205	zimbabwe	zimbabwe	PROPN
emaj-81	92	206	source	source	NOUN
emaj-81	92	207	:	:	PUNCT
emaj-81	92	208	ifac	ifac	NOUN
emaj-81	92	209	:	:	PUNCT
emaj-81	92	210	2014	2014	NUM
emaj-81	92	211	,	,	PUNCT
emaj-81	92	212	“	"	PUNCT
emaj-81	92	213	compliance	compliance	NOUN
emaj-81	92	214	responses	response	NOUN
emaj-81	92	215	and	and	CCONJ
emaj-81	92	216	action	action	NOUN
emaj-81	92	217	plans	plan	NOUN
emaj-81	92	218	”	"	PUNCT
emaj-81	92	219	,	,	PUNCT
emaj-81	92	220	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponses	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponse	NOUN
emaj-81	92	221	.	.	PUNCT
emaj-81	93	1	volume	volume	NOUN
emaj-81	93	2	5	5	NUM
emaj-81	93	3	no	no	DET
emaj-81	93	4	2	2	NUM
emaj-81	93	5	(	(	PUNCT
emaj-81	93	6	2015	2015	NUM
emaj-81	93	7	)	)	PUNCT
emaj-81	93	8	|	|	ADV
emaj-81	93	9	issn	issn	VERB
emaj-81	93	10	2158	2158	NUM
emaj-81	93	11	-	-	SYM
emaj-81	93	12	8708	8708	NUM
emaj-81	93	13	(	(	PUNCT
emaj-81	93	14	online	online	NOUN
emaj-81	93	15	)	)	PUNCT
emaj-81	93	16	|	|	ADV
emaj-81	93	17	doi	doi	X
emaj-81	93	18	10.5195	10.5195	NUM
emaj-81	93	19	/	/	SYM
emaj-81	93	20	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	94	1	|	|	NOUN
emaj-81	94	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	94	3	an	an	DET
emaj-81	94	4	analysis	analysis	NOUN
emaj-81	94	5	of	of	ADP
emaj-81	94	6	the	the	DET
emaj-81	94	7	relationship	relationship	NOUN
emaj-81	94	8	between	between	ADP
emaj-81	94	9	ifac	ifac	NOUN
emaj-81	94	10	code	code	NOUN
emaj-81	94	11	of	of	ADP
emaj-81	94	12	ethics	ethic	NOUN
emaj-81	94	13	and	and	CCONJ
emaj-81	94	14	cpi	cpi	PROPN
emaj-81	94	15	page	page	NOUN
emaj-81	94	16	|44|	|44|	NOUN
emaj-81	94	17	emerging	emerge	VERB
emaj-81	94	18	markets	market	NOUN
emaj-81	94	19	journal	journal	NOUN
emaj-81	94	20	table	table	NOUN
emaj-81	94	21	2	2	NUM
emaj-81	94	22	:	:	PUNCT
emaj-81	94	23	accounting	accounting	NOUN
emaj-81	94	24	organizations	organization	NOUN
emaj-81	94	25	that	that	PRON
emaj-81	94	26	apply	apply	VERB
emaj-81	94	27	the	the	DET
emaj-81	94	28	ifac	ifac	NOUN
emaj-81	94	29	code	code	NOUN
emaj-81	94	30	of	of	ADP
emaj-81	94	31	ethics	ethic	NOUN
emaj-81	94	32	with	with	ADP
emaj-81	94	33	slight	slight	ADJ
emaj-81	94	34	modifications	modification	NOUN
emaj-81	94	35	country	country	NOUN
emaj-81	94	36	organization	organization	NOUN
emaj-81	94	37	1	1	NUM
emaj-81	94	38	albania	albania	PROPN
emaj-81	94	39	institute	institute	PROPN
emaj-81	94	40	of	of	ADP
emaj-81	94	41	authorized	authorize	VERB
emaj-81	94	42	chartered	chartered	ADJ
emaj-81	94	43	auditors	auditor	NOUN
emaj-81	94	44	of	of	ADP
emaj-81	94	45	albania	albania	PROPN
emaj-81	94	46	2	2	PROPN
emaj-81	94	47	australia	australia	PROPN
emaj-81	94	48	cpa	cpa	PROPN
emaj-81	94	49	australia	australia	PROPN
emaj-81	94	50	3	3	NUM
emaj-81	94	51	australia	australia	PROPN
emaj-81	94	52	institute	institute	PROPN
emaj-81	94	53	of	of	ADP
emaj-81	94	54	public	public	ADJ
emaj-81	94	55	accountants	accountant	NOUN
emaj-81	94	56	4	4	NUM
emaj-81	94	57	australia	australia	PROPN
emaj-81	94	58	the	the	DET
emaj-81	94	59	institute	institute	PROPN
emaj-81	94	60	of	of	ADP
emaj-81	94	61	chartered	charter	VERB
emaj-81	94	62	accountants	accountant	NOUN
emaj-81	94	63	in	in	ADP
emaj-81	94	64	australia	australia	PROPN
emaj-81	94	65	5	5	NUM
emaj-81	94	66	costa	costa	PROPN
emaj-81	94	67	rica	rica	PROPN
emaj-81	94	68	colegio	colegio	PROPN
emaj-81	94	69	de	de	PROPN
emaj-81	94	70	contadores	contadores	PROPN
emaj-81	94	71	públicos	públicos	PROPN
emaj-81	94	72	de	de	PROPN
emaj-81	94	73	costa	costa	PROPN
emaj-81	94	74	rica	rica	PROPN
emaj-81	94	75	6	6	NUM
emaj-81	94	76	guyana	guyana	PROPN
emaj-81	94	77	the	the	DET
emaj-81	94	78	institute	institute	PROPN
emaj-81	94	79	of	of	ADP
emaj-81	94	80	chartered	charter	VERB
emaj-81	94	81	accountants	accountant	NOUN
emaj-81	94	82	of	of	ADP
emaj-81	94	83	guyana	guyana	PROPN
emaj-81	94	84	7	7	NUM
emaj-81	94	85	hong	hong	PROPN
emaj-81	94	86	kong	kong	PROPN
emaj-81	94	87	(	(	PUNCT
emaj-81	94	88	special	special	ADJ
emaj-81	94	89	hong	hong	PROPN
emaj-81	94	90	kong	kong	PROPN
emaj-81	94	91	institute	institute	PROPN
emaj-81	94	92	of	of	ADP
emaj-81	94	93	certified	certify	VERB
emaj-81	94	94	public	public	ADJ
emaj-81	94	95	accountants	accountant	NOUN
emaj-81	94	96	8	8	NUM
emaj-81	94	97	kuwait	kuwait	PROPN
emaj-81	94	98	kuwait	kuwait	PROPN
emaj-81	94	99	association	association	PROPN
emaj-81	94	100	of	of	ADP
emaj-81	94	101	accountants	accountant	NOUN
emaj-81	94	102	and	and	CCONJ
emaj-81	94	103	auditors	auditor	NOUN
emaj-81	94	104	9	9	NUM
emaj-81	94	105	lesotho	lesotho	PROPN
emaj-81	94	106	lesotho	lesotho	PROPN
emaj-81	94	107	institute	institute	PROPN
emaj-81	94	108	of	of	ADP
emaj-81	94	109	accountants	accountants	PROPN
emaj-81	94	110	#	#	PROPN
emaj-81	94	111	luxembourg	luxembourg	PROPN
emaj-81	94	112	institut	institut	PROPN
emaj-81	94	113	des	des	PROPN
emaj-81	94	114	réviseurs	réviseur	VERB
emaj-81	94	115	d'entreprises	d'entreprises	PROPN
emaj-81	94	116	#	#	PROPN
emaj-81	94	117	luxembourg	luxembourg	PROPN
emaj-81	94	118	ordre	ordre	PROPN
emaj-81	94	119	des	des	PROPN
emaj-81	94	120	experts	expert	NOUN
emaj-81	94	121	-	-	PUNCT
emaj-81	94	122	comptables	comptable	NOUN
emaj-81	94	123	du	du	PROPN
emaj-81	94	124	luxembourg	luxembourg	PROPN
emaj-81	94	125	#	#	PROPN
emaj-81	94	126	madagascar	madagascar	PROPN
emaj-81	94	127	ordre	ordre	PROPN
emaj-81	94	128	des	des	PROPN
emaj-81	94	129	experts	expert	NOUN
emaj-81	94	130	comptables	comptable	VERB
emaj-81	94	131	et	et	NOUN
emaj-81	94	132	financiers	financier	NOUN
emaj-81	94	133	de	de	X
emaj-81	94	134	madagascar	madagascar	PROPN
emaj-81	94	135	#	#	PROPN
emaj-81	94	136	malaysia	malaysia	PROPN
emaj-81	94	137	malaysian	malaysian	PROPN
emaj-81	94	138	institute	institute	PROPN
emaj-81	94	139	of	of	ADP
emaj-81	94	140	accountants	accountants	PROPN
emaj-81	94	141	#	#	PROPN
emaj-81	94	142	malaysia	malaysia	PROPN
emaj-81	94	143	the	the	DET
emaj-81	94	144	malaysian	malaysian	PROPN
emaj-81	94	145	institute	institute	PROPN
emaj-81	94	146	of	of	ADP
emaj-81	94	147	certified	certify	VERB
emaj-81	94	148	public	public	ADJ
emaj-81	94	149	accountants	accountant	NOUN
emaj-81	94	150	#	#	PROPN
emaj-81	94	151	mongolia	mongolia	PROPN
emaj-81	94	152	mongolian	mongolian	PROPN
emaj-81	94	153	institute	institute	PROPN
emaj-81	94	154	of	of	ADP
emaj-81	94	155	certified	certify	VERB
emaj-81	94	156	public	public	ADJ
emaj-81	94	157	accountants	accountant	NOUN
emaj-81	94	158	#	#	NOUN
emaj-81	94	159	nepal	nepal	NOUN
emaj-81	94	160	the	the	DET
emaj-81	94	161	institute	institute	PROPN
emaj-81	94	162	of	of	ADP
emaj-81	94	163	chartered	charter	VERB
emaj-81	94	164	accountants	accountant	NOUN
emaj-81	94	165	of	of	ADP
emaj-81	94	166	nepal	nepal	ADJ
emaj-81	94	167	#	#	PROPN
emaj-81	94	168	netherlands	netherlands	PROPN
emaj-81	94	169	nederlandse	nederlandse	PROPN
emaj-81	94	170	beroepsorganisatie	beroepsorganisatie	PROPN
emaj-81	94	171	van	van	PROPN
emaj-81	94	172	accountants	accountants	PROPN
emaj-81	94	173	#	#	PROPN
emaj-81	94	174	nigeria	nigeria	PROPN
emaj-81	94	175	the	the	DET
emaj-81	94	176	institute	institute	PROPN
emaj-81	94	177	of	of	ADP
emaj-81	94	178	chartered	charter	VERB
emaj-81	94	179	accountants	accountant	NOUN
emaj-81	94	180	of	of	ADP
emaj-81	94	181	nigeria	nigeria	PROPN
emaj-81	94	182	#	#	PROPN
emaj-81	94	183	pakistan	pakistan	PROPN
emaj-81	94	184	institute	institute	PROPN
emaj-81	94	185	of	of	ADP
emaj-81	94	186	cost	cost	NOUN
emaj-81	94	187	and	and	CCONJ
emaj-81	94	188	management	management	NOUN
emaj-81	94	189	accountants	accountant	NOUN
emaj-81	94	190	of	of	ADP
emaj-81	94	191	pakistan	pakistan	PROPN
emaj-81	94	192	#	#	PROPN
emaj-81	94	193	pakistan	pakistan	PROPN
emaj-81	94	194	pakistan	pakistan	PROPN
emaj-81	94	195	institute	institute	PROPN
emaj-81	94	196	of	of	ADP
emaj-81	94	197	public	public	ADJ
emaj-81	94	198	finance	finance	NOUN
emaj-81	94	199	accountants	accountant	NOUN
emaj-81	94	200	#	#	NOUN
emaj-81	94	201	pakistan	pakistan	PROPN
emaj-81	94	202	the	the	DET
emaj-81	94	203	institute	institute	PROPN
emaj-81	94	204	of	of	ADP
emaj-81	94	205	chartered	charter	VERB
emaj-81	94	206	accountants	accountant	NOUN
emaj-81	94	207	of	of	ADP
emaj-81	94	208	pakistan	pakistan	PROPN
emaj-81	94	209	#	#	PROPN
emaj-81	94	210	philippines	philippine	NOUN
emaj-81	94	211	philippine	philippine	PROPN
emaj-81	94	212	institute	institute	PROPN
emaj-81	94	213	of	of	ADP
emaj-81	94	214	certified	certify	VERB
emaj-81	94	215	public	public	ADJ
emaj-81	94	216	accountants	accountant	NOUN
emaj-81	94	217	#	#	PROPN
emaj-81	94	218	romania	romania	PROPN
emaj-81	94	219	corpul	corpul	PROPN
emaj-81	94	220	expertilor	expertilor	PROPN
emaj-81	94	221	contabili	contabili	NOUN
emaj-81	94	222	si	si	PROPN
emaj-81	94	223	contabililor	contabililor	PROPN
emaj-81	94	224	autorizati	autorizati	PROPN
emaj-81	94	225	din	din	VERB
emaj-81	94	226	romania	romania	PROPN
emaj-81	94	227	#	#	PROPN
emaj-81	94	228	russian	russian	PROPN
emaj-81	94	229	federation	federation	PROPN
emaj-81	94	230	russian	russian	ADJ
emaj-81	94	231	collegium	collegium	NOUN
emaj-81	94	232	of	of	ADP
emaj-81	94	233	auditors	auditor	NOUN
emaj-81	94	234	#	#	NOUN
emaj-81	94	235	senegal	senegal	NOUN
emaj-81	94	236	ordre	ordre	PROPN
emaj-81	94	237	national	national	PROPN
emaj-81	94	238	des	des	PROPN
emaj-81	94	239	experts	expert	NOUN
emaj-81	94	240	comptables	comptable	VERB
emaj-81	94	241	et	et	NOUN
emaj-81	94	242	comptables	comptable	VERB
emaj-81	94	243	agréés	agréés	ADV
emaj-81	94	244	du	du	PROPN
emaj-81	94	245	sénégal	sénégal	PROPN
emaj-81	94	246	#	#	PROPN
emaj-81	94	247	singapore	singapore	PROPN
emaj-81	94	248	institute	institute	PROPN
emaj-81	94	249	of	of	ADP
emaj-81	94	250	singapore	singapore	PROPN
emaj-81	94	251	chartered	chartered	PROPN
emaj-81	94	252	accountants	accountant	NOUN
emaj-81	94	253	#	#	PROPN
emaj-81	94	254	sri	sri	PROPN
emaj-81	94	255	lanka	lanka	PROPN
emaj-81	94	256	institute	institute	PROPN
emaj-81	94	257	of	of	ADP
emaj-81	94	258	certified	certify	VERB
emaj-81	94	259	management	management	NOUN
emaj-81	94	260	accountants	accountant	NOUN
emaj-81	94	261	of	of	ADP
emaj-81	94	262	sri	sri	PROPN
emaj-81	94	263	lanka	lanka	PROPN
emaj-81	94	264	#	#	PROPN
emaj-81	94	265	sri	sri	PROPN
emaj-81	94	266	lanka	lanka	PROPN
emaj-81	94	267	the	the	DET
emaj-81	94	268	institute	institute	PROPN
emaj-81	94	269	of	of	ADP
emaj-81	94	270	chartered	charter	VERB
emaj-81	94	271	accountants	accountant	NOUN
emaj-81	94	272	of	of	ADP
emaj-81	94	273	sri	sri	PROPN
emaj-81	94	274	lanka	lanka	PROPN
emaj-81	94	275	#	#	PROPN
emaj-81	94	276	tunisia	tunisia	PROPN
emaj-81	94	277	ordre	ordre	PROPN
emaj-81	94	278	des	des	PROPN
emaj-81	94	279	experts	expert	NOUN
emaj-81	94	280	comptables	comptable	VERB
emaj-81	94	281	de	de	X
emaj-81	94	282	tunisie	tunisie	PROPN
emaj-81	94	283	#	#	PROPN
emaj-81	94	284	uganda	uganda	PROPN
emaj-81	94	285	institute	institute	PROPN
emaj-81	94	286	of	of	ADP
emaj-81	94	287	certified	certify	VERB
emaj-81	94	288	public	public	ADJ
emaj-81	94	289	accountants	accountant	NOUN
emaj-81	94	290	of	of	ADP
emaj-81	94	291	uganda	uganda	PROPN
emaj-81	94	292	#	#	PROPN
emaj-81	94	293	vietnam	vietnam	PROPN
emaj-81	94	294	vietnam	vietnam	PROPN
emaj-81	94	295	accounting	accounting	PROPN
emaj-81	94	296	association	association	PROPN
emaj-81	94	297	source	source	NOUN
emaj-81	94	298	:	:	PUNCT
emaj-81	94	299	ifac	ifac	NOUN
emaj-81	94	300	:	:	PUNCT
emaj-81	94	301	2014	2014	NUM
emaj-81	94	302	,	,	PUNCT
emaj-81	94	303	“	"	PUNCT
emaj-81	94	304	compliance	compliance	NOUN
emaj-81	94	305	responses	response	NOUN
emaj-81	94	306	and	and	CCONJ
emaj-81	94	307	action	action	NOUN
emaj-81	94	308	plans	plan	NOUN
emaj-81	94	309	”	"	PUNCT
emaj-81	94	310	,	,	PUNCT
emaj-81	94	311	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponses	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponse	VERB
emaj-81	94	312	.	.	PUNCT
emaj-81	95	1	as	as	SCONJ
emaj-81	95	2	can	can	AUX
emaj-81	95	3	be	be	AUX
emaj-81	95	4	seen	see	VERB
emaj-81	95	5	from	from	ADP
emaj-81	95	6	table	table	NOUN
emaj-81	95	7	1	1	NUM
emaj-81	95	8	,	,	PUNCT
emaj-81	95	9	75	75	NUM
emaj-81	95	10	of	of	ADP
emaj-81	95	11	the	the	DET
emaj-81	95	12	175	175	NUM
emaj-81	95	13	ifac	ifac	NOUN
emaj-81	95	14	member	member	NOUN
emaj-81	95	15	occupational	occupational	ADJ
emaj-81	95	16	organizations	organization	NOUN
emaj-81	95	17	apply	apply	VERB
emaj-81	95	18	the	the	DET
emaj-81	95	19	ifac	ifac	NOUN
emaj-81	95	20	rules	rule	NOUN
emaj-81	95	21	without	without	ADP
emaj-81	95	22	modifications	modification	NOUN
emaj-81	95	23	.	.	PUNCT
emaj-81	96	1	31	31	NUM
emaj-81	96	2	national	national	ADJ
emaj-81	96	3	accounting	accounting	NOUN
emaj-81	96	4	organizations	organization	NOUN
emaj-81	96	5	are	be	AUX
emaj-81	96	6	presented	present	VERB
emaj-81	96	7	in	in	ADP
emaj-81	96	8	table	table	NOUN
emaj-81	96	9	2	2	NUM
emaj-81	96	10	.	.	PUNCT
emaj-81	97	1	these	these	DET
emaj-81	97	2	national	national	ADJ
emaj-81	97	3	accounting	accounting	NOUN
emaj-81	97	4	organizations	organization	NOUN
emaj-81	97	5	apply	apply	VERB
emaj-81	97	6	the	the	DET
emaj-81	97	7	ifac	ifac	NOUN
emaj-81	97	8	ethic	ethic	ADJ
emaj-81	97	9	codes	code	NOUN
emaj-81	97	10	with	with	ADP
emaj-81	97	11	slight	slight	ADJ
emaj-81	97	12	modifications	modification	NOUN
emaj-81	97	13	.	.	PUNCT
emaj-81	98	1	although	although	SCONJ
emaj-81	98	2	the	the	DET
emaj-81	98	3	54	54	NUM
emaj-81	98	4	organizations	organization	NOUN
emaj-81	98	5	,	,	PUNCT
emaj-81	98	6	which	which	PRON
emaj-81	98	7	are	be	AUX
emaj-81	98	8	ifac	ifac	NOUN
emaj-81	98	9	members	member	NOUN
emaj-81	98	10	,	,	PUNCT
emaj-81	98	11	presented	present	VERB
emaj-81	98	12	in	in	ADP
emaj-81	98	13	table	table	NOUN
emaj-81	98	14	3	3	NUM
emaj-81	98	15	have	have	VERB
emaj-81	98	16	their	their	PRON
emaj-81	98	17	own	own	ADJ
emaj-81	98	18	ethic	ethic	ADJ
emaj-81	98	19	codes	code	NOUN
emaj-81	98	20	,	,	PUNCT
emaj-81	98	21	they	they	PRON
emaj-81	98	22	plan	plan	VERB
emaj-81	98	23	to	to	PART
emaj-81	98	24	converge	converge	VERB
emaj-81	98	25	their	their	PRON
emaj-81	98	26	codes	code	NOUN
emaj-81	98	27	to	to	ADP
emaj-81	98	28	the	the	DET
emaj-81	98	29	ifac	ifac	NOUN
emaj-81	98	30	code	code	NOUN
emaj-81	98	31	or	or	CCONJ
emaj-81	98	32	change	change	VERB
emaj-81	98	33	their	their	PRON
emaj-81	98	34	ethic	ethic	ADJ
emaj-81	98	35	codes	code	NOUN
emaj-81	98	36	completely	completely	ADV
emaj-81	98	37	with	with	ADP
emaj-81	98	38	the	the	DET
emaj-81	98	39	ifac	ifac	NOUN
emaj-81	98	40	code	code	NOUN
emaj-81	98	41	in	in	ADP
emaj-81	98	42	the	the	DET
emaj-81	98	43	long	long	ADJ
emaj-81	98	44	term	term	NOUN
emaj-81	98	45	.	.	PUNCT
emaj-81	99	1	7	7	NUM
emaj-81	99	2	accounting	accounting	NOUN
emaj-81	99	3	organizations	organization	NOUN
emaj-81	99	4	are	be	AUX
emaj-81	99	5	presented	present	VERB
emaj-81	99	6	in	in	ADP
emaj-81	99	7	table	table	NOUN
emaj-81	99	8	4	4	NUM
emaj-81	99	9	.	.	PUNCT
emaj-81	100	1	these	these	DET
emaj-81	100	2	organizations	organization	NOUN
emaj-81	100	3	use	use	VERB
emaj-81	100	4	their	their	PRON
emaj-81	100	5	own	own	ADJ
emaj-81	100	6	ethical	ethical	ADJ
emaj-81	100	7	requirements	requirement	NOUN
emaj-81	100	8	and	and	CCONJ
emaj-81	100	9	have	have	VERB
emaj-81	100	10	different	different	ADJ
emaj-81	100	11	approach	approach	NOUN
emaj-81	100	12	to	to	ADP
emaj-81	100	13	the	the	DET
emaj-81	100	14	usage	usage	NOUN
emaj-81	100	15	of	of	ADP
emaj-81	100	16	ifac	ifac	NOUN
emaj-81	100	17	code	code	NOUN
emaj-81	100	18	of	of	ADP
emaj-81	100	19	ethics	ethic	NOUN
emaj-81	100	20	.	.	PUNCT
emaj-81	101	1	none	none	NOUN
emaj-81	101	2	of	of	ADP
emaj-81	101	3	the	the	DET
emaj-81	101	4	8	8	NUM
emaj-81	101	5	accounting	accounting	NOUN
emaj-81	101	6	organizations	organization	NOUN
emaj-81	101	7	presented	present	VERB
emaj-81	101	8	in	in	ADP
emaj-81	101	9	table	table	NOUN
emaj-81	101	10	5	5	NUM
emaj-81	101	11	applies	apply	VERB
emaj-81	101	12	the	the	DET
emaj-81	101	13	ifac	ifac	NOUN
emaj-81	101	14	code	code	NOUN
emaj-81	101	15	or	or	CCONJ
emaj-81	101	16	plans	plan	VERB
emaj-81	101	17	to	to	PART
emaj-81	101	18	converge	converge	VERB
emaj-81	101	19	its	its	PRON
emaj-81	101	20	code	code	NOUN
emaj-81	101	21	to	to	ADP
emaj-81	101	22	the	the	DET
emaj-81	101	23	ifac	ifac	NOUN
emaj-81	101	24	code	code	NOUN
emaj-81	101	25	or	or	CCONJ
emaj-81	101	26	use	use	VERB
emaj-81	101	27	the	the	DET
emaj-81	101	28	code	code	NOUN
emaj-81	101	29	completely	completely	ADV
emaj-81	101	30	on	on	ADP
emaj-81	101	31	future	future	ADJ
emaj-81	101	32	dates	date	NOUN
emaj-81	101	33	.	.	PUNCT
emaj-81	102	1	the	the	DET
emaj-81	102	2	rate	rate	NOUN
emaj-81	102	3	of	of	ADP
emaj-81	102	4	the	the	DET
emaj-81	102	5	occupational	occupational	ADJ
emaj-81	102	6	organizations	organization	NOUN
emaj-81	102	7	completely	completely	ADV
emaj-81	102	8	applying	apply	VERB
emaj-81	102	9	the	the	DET
emaj-81	102	10	ifac	ifac	NOUN
emaj-81	102	11	rules	rule	NOUN
emaj-81	102	12	in	in	ADP
emaj-81	102	13	totally	totally	ADV
emaj-81	102	14	175	175	NUM
emaj-81	102	15	occupational	occupational	ADJ
emaj-81	102	16	organizations	organization	NOUN
emaj-81	102	17	is	be	AUX
emaj-81	102	18	42.9	42.9	NUM
emaj-81	102	19	%	%	NOUN
emaj-81	102	20	.	.	PUNCT
emaj-81	103	1	the	the	DET
emaj-81	103	2	rate	rate	NOUN
emaj-81	103	3	of	of	ADP
emaj-81	103	4	the	the	DET
emaj-81	103	5	ones	one	NOUN
emaj-81	103	6	applying	apply	VERB
emaj-81	103	7	the	the	DET
emaj-81	103	8	ifac	ifac	NOUN
emaj-81	103	9	ethic	ethic	ADJ
emaj-81	103	10	codes	code	NOUN
emaj-81	103	11	with	with	ADP
emaj-81	103	12	slight	slight	ADJ
emaj-81	103	13	modifications	modification	NOUN
emaj-81	103	14	is	be	AUX
emaj-81	103	15	17.7	17.7	NUM
emaj-81	103	16	%	%	NOUN
emaj-81	103	17	.	.	PUNCT
emaj-81	104	1	the	the	DET
emaj-81	104	2	rate	rate	NOUN
emaj-81	104	3	of	of	ADP
emaj-81	104	4	the	the	DET
emaj-81	104	5	organizations	organization	NOUN
emaj-81	104	6	that	that	PRON
emaj-81	104	7	have	have	AUX
emaj-81	104	8	used	use	VERB
emaj-81	104	9	their	their	PRON
emaj-81	104	10	own	own	ADJ
emaj-81	104	11	ethical	ethical	ADJ
emaj-81	104	12	requirements	requirement	NOUN
emaj-81	104	13	with	with	ADP
emaj-81	104	14	a	a	DET
emaj-81	104	15	process	process	NOUN
emaj-81	104	16	to	to	PART
emaj-81	104	17	eliminate	eliminate	VERB
emaj-81	104	18	differences	difference	NOUN
emaj-81	104	19	between	between	ADP
emaj-81	104	20	their	their	PRON
emaj-81	104	21	ethical	ethical	ADJ
emaj-81	104	22	requirements	requirement	NOUN
emaj-81	104	23	and	and	CCONJ
emaj-81	104	24	the	the	DET
emaj-81	104	25	ifac	ifac	NOUN
emaj-81	104	26	code	code	NOUN
emaj-81	104	27	of	of	ADP
emaj-81	104	28	ethics	ethic	NOUN
emaj-81	104	29	is	be	AUX
emaj-81	104	30	30.8	30.8	NUM
emaj-81	104	31	%	%	NOUN
emaj-81	104	32	.	.	PUNCT
emaj-81	105	1	the	the	DET
emaj-81	105	2	rate	rate	NOUN
emaj-81	105	3	of	of	ADP
emaj-81	105	4	the	the	DET
emaj-81	105	5	organizations	organization	NOUN
emaj-81	105	6	that	that	PRON
emaj-81	105	7	use	use	VERB
emaj-81	105	8	their	their	PRON
emaj-81	105	9	own	own	ADJ
emaj-81	105	10	ethical	ethical	ADJ
emaj-81	105	11	requirements	requirement	NOUN
emaj-81	105	12	and	and	CCONJ
emaj-81	105	13	have	have	VERB
emaj-81	105	14	different	different	ADJ
emaj-81	105	15	approach	approach	NOUN
emaj-81	105	16	to	to	ADP
emaj-81	105	17	the	the	DET
emaj-81	105	18	usage	usage	NOUN
emaj-81	105	19	of	of	ADP
emaj-81	105	20	the	the	DET
emaj-81	105	21	ifac	ifac	NOUN
emaj-81	105	22	code	code	NOUN
emaj-81	105	23	of	of	ADP
emaj-81	105	24	ethics	ethic	NOUN
emaj-81	105	25	,	,	PUNCT
emaj-81	105	26	on	on	ADP
emaj-81	105	27	the	the	DET
emaj-81	105	28	other	other	ADJ
emaj-81	105	29	hand	hand	NOUN
emaj-81	105	30	,	,	PUNCT
emaj-81	105	31	is	be	AUX
emaj-81	105	32	4	4	NUM
emaj-81	105	33	%	%	NOUN
emaj-81	105	34	.	.	PUNCT
emaj-81	106	1	the	the	DET
emaj-81	106	2	rate	rate	NOUN
emaj-81	106	3	of	of	ADP
emaj-81	106	4	the	the	DET
emaj-81	106	5	organizations	organization	NOUN
emaj-81	106	6	that	that	PRON
emaj-81	106	7	do	do	AUX
emaj-81	106	8	not	not	PART
emaj-81	106	9	apply	apply	VERB
emaj-81	106	10	the	the	DET
emaj-81	106	11	ifac	ifac	NOUN
emaj-81	106	12	code	code	NOUN
emaj-81	106	13	or	or	CCONJ
emaj-81	106	14	plan	plan	VERB
emaj-81	106	15	to	to	PART
emaj-81	106	16	converge	converge	VERB
emaj-81	106	17	their	their	PRON
emaj-81	106	18	codes	code	NOUN
emaj-81	106	19	to	to	ADP
emaj-81	106	20	the	the	DET
emaj-81	106	21	ifac	ifac	NOUN
emaj-81	106	22	code	code	NOUN
emaj-81	106	23	or	or	CCONJ
emaj-81	106	24	use	use	VERB
emaj-81	106	25	the	the	DET
emaj-81	106	26	code	code	NOUN
emaj-81	106	27	completely	completely	ADV
emaj-81	106	28	on	on	ADP
emaj-81	106	29	future	future	ADJ
emaj-81	106	30	dates	date	NOUN
emaj-81	106	31	is	be	AUX
emaj-81	106	32	4.6	4.6	NUM
emaj-81	106	33	%	%	NOUN
emaj-81	106	34	.	.	PUNCT
emaj-81	107	1	consequently	consequently	ADV
emaj-81	107	2	,	,	PUNCT
emaj-81	107	3	the	the	DET
emaj-81	107	4	total	total	ADJ
emaj-81	107	5	number	number	NOUN
emaj-81	107	6	of	of	ADP
emaj-81	107	7	occupational	occupational	ADJ
emaj-81	107	8	organizations	organization	NOUN
emaj-81	107	9	generally	generally	ADV
emaj-81	107	10	applying	apply	VERB
emaj-81	107	11	the	the	DET
emaj-81	107	12	ifac	ifac	NOUN
emaj-81	107	13	code	code	NOUN
emaj-81	107	14	is	be	AUX
emaj-81	107	15	106	106	NUM
emaj-81	107	16	.	.	PUNCT
emaj-81	108	1	this	this	PRON
emaj-81	108	2	constitutes	constitute	VERB
emaj-81	108	3	60.6	60.6	NUM
emaj-81	108	4	%	%	NOUN
emaj-81	108	5	of	of	ADP
emaj-81	108	6	all	all	DET
emaj-81	108	7	the	the	DET
emaj-81	108	8	occupational	occupational	ADJ
emaj-81	108	9	organizations	organization	NOUN
emaj-81	108	10	.	.	PUNCT
emaj-81	109	1	the	the	DET
emaj-81	109	2	total	total	ADJ
emaj-81	109	3	number	number	NOUN
emaj-81	109	4	of	of	ADP
emaj-81	109	5	occupational	occupational	ADJ
emaj-81	109	6	organizations	organization	NOUN
emaj-81	109	7	that	that	PRON
emaj-81	109	8	generally	generally	ADV
emaj-81	109	9	do	do	AUX
emaj-81	109	10	not	not	PART
emaj-81	109	11	apply	apply	VERB
emaj-81	109	12	the	the	DET
emaj-81	109	13	ifac	ifac	NOUN
emaj-81	109	14	code	code	NOUN
emaj-81	109	15	is	be	AUX
emaj-81	109	16	69	69	NUM
emaj-81	109	17	and	and	CCONJ
emaj-81	109	18	constitutes	constitute	VERB
emaj-81	109	19	39.4	39.4	NUM
emaj-81	109	20	%	%	NOUN
emaj-81	109	21	of	of	ADP
emaj-81	109	22	all	all	DET
emaj-81	109	23	the	the	DET
emaj-81	109	24	occupational	occupational	ADJ
emaj-81	109	25	organizations	organization	NOUN
emaj-81	109	26	.	.	PUNCT
emaj-81	110	1	table	table	NOUN
emaj-81	110	2	3	3	NUM
emaj-81	110	3	:	:	PUNCT
emaj-81	110	4	accounting	accounting	NOUN
emaj-81	110	5	organizations	organization	NOUN
emaj-81	110	6	that	that	PRON
emaj-81	110	7	plan	plan	VERB
emaj-81	110	8	to	to	PART
emaj-81	110	9	converge	converge	VERB
emaj-81	110	10	to	to	ADP
emaj-81	110	11	or	or	CCONJ
emaj-81	110	12	completely	completely	ADV
emaj-81	110	13	apply	apply	VERB
emaj-81	110	14	the	the	DET
emaj-81	110	15	ifac	ifac	NOUN
emaj-81	110	16	code	code	NOUN
emaj-81	110	17	of	of	ADP
emaj-81	110	18	ethics	ethic	NOUN
emaj-81	110	19	country	country	NOUN
emaj-81	110	20	organization	organization	NOUN
emaj-81	110	21	1	1	NUM
emaj-81	110	22	argentina	argentina	PROPN
emaj-81	110	23	federación	federación	PROPN
emaj-81	110	24	argentina	argentina	PROPN
emaj-81	110	25	de	de	PROPN
emaj-81	110	26	consejos	consejos	PROPN
emaj-81	110	27	profesionales	profesionales	PROPN
emaj-81	110	28	de	de	PROPN
emaj-81	110	29	ciencias	ciencias	PROPN
emaj-81	110	30	económicas	económicas	PROPN
emaj-81	110	31	2	2	NUM
emaj-81	110	32	austria	austria	PROPN
emaj-81	110	33	institut	institut	PROPN
emaj-81	110	34	österreichischer	österreichischer	PROPN
emaj-81	110	35	wirtschaftsprüfer	wirtschaftsprüfer	VERB
emaj-81	110	36	3	3	NUM
emaj-81	110	37	austria	austria	PROPN
emaj-81	110	38	kammer	kammer	PROPN
emaj-81	110	39	der	der	PROPN
emaj-81	110	40	wirtschaftstreuhänder	wirtschaftstreuhänder	AUX
emaj-81	110	41	4	4	NUM
emaj-81	110	42	bahrain	bahrain	NOUN
emaj-81	110	43	bahrain	bahrain	NOUN
emaj-81	110	44	accountants	accountant	NOUN
emaj-81	110	45	association	association	PROPN
emaj-81	110	46	5	5	NUM
emaj-81	110	47	belgium	belgium	PROPN
emaj-81	110	48	institut	institut	PROPN
emaj-81	110	49	des	des	PROPN
emaj-81	110	50	experts	expert	NOUN
emaj-81	110	51	-	-	PUNCT
emaj-81	110	52	comptables	comptable	NOUN
emaj-81	110	53	et	et	PROPN
emaj-81	110	54	des	des	X
emaj-81	110	55	conseils	conseils	PROPN
emaj-81	110	56	fiscaux	fiscaux	ADJ
emaj-81	110	57	–	–	PUNCT
emaj-81	110	58	instituut	instituut	PROPN
emaj-81	110	59	van	van	PROPN
emaj-81	110	60	de	de	PROPN
emaj-81	110	61	accountants	accountant	NOUN
emaj-81	110	62	en	en	ADP
emaj-81	110	63	de	de	X
emaj-81	110	64	belastingconsulenten	belastingconsulenten	VERB
emaj-81	110	65	6	6	NUM
emaj-81	110	66	belgium	belgium	NOUN
emaj-81	110	67	instituut	instituut	PROPN
emaj-81	110	68	van	van	PROPN
emaj-81	110	69	de	de	PROPN
emaj-81	110	70	bedrijfsrevisoren	bedrijfsrevisoren	PROPN
emaj-81	110	71	institut	institut	PROPN
emaj-81	110	72	des	des	PROPN
emaj-81	110	73	réviseurs	réviseurs	PROPN
emaj-81	110	74	d'entreprises	d'entreprise	NOUN
emaj-81	110	75	7	7	NUM
emaj-81	110	76	benin	benin	PROPN
emaj-81	110	77	ordre	ordre	PROPN
emaj-81	110	78	des	des	PROPN
emaj-81	110	79	experts	expert	NOUN
emaj-81	110	80	-	-	PUNCT
emaj-81	110	81	comptables	comptable	NOUN
emaj-81	110	82	et	et	NOUN
emaj-81	110	83	comptables	comptable	VERB
emaj-81	110	84	agréés	agréés	ADV
emaj-81	110	85	du	du	PROPN
emaj-81	110	86	bénin	bénin	PROPN
emaj-81	110	87	(	(	PUNCT
emaj-81	110	88	oecca	oecca	PROPN
emaj-81	110	89	)	)	PUNCT
emaj-81	110	90	8	8	NUM
emaj-81	110	91	brazil	brazil	PROPN
emaj-81	110	92	conselho	conselho	NOUN
emaj-81	110	93	federal	federal	PROPN
emaj-81	110	94	de	de	X
emaj-81	110	95	contabilidade	contabilidade	PROPN
emaj-81	110	96	9	9	NUM
emaj-81	110	97	brazil	brazil	PROPN
emaj-81	110	98	instituto	instituto	PROPN
emaj-81	110	99	dos	dos	PROPN
emaj-81	110	100	auditores	auditore	NOUN
emaj-81	110	101	independentes	independente	NOUN
emaj-81	110	102	do	do	VERB
emaj-81	110	103	brasil	brasil	PROPN
emaj-81	110	104	10	10	NUM
emaj-81	110	105	canada	canada	PROPN
emaj-81	110	106	certified	certify	VERB
emaj-81	110	107	general	general	ADJ
emaj-81	110	108	accountants	accountants	PROPN
emaj-81	110	109	association	association	PROPN
emaj-81	110	110	of	of	ADP
emaj-81	110	111	canada	canada	PROPN
emaj-81	110	112	11	11	NUM
emaj-81	110	113	canada	canada	PROPN
emaj-81	110	114	certified	certify	VERB
emaj-81	110	115	management	management	NOUN
emaj-81	110	116	accountants	accountant	NOUN
emaj-81	110	117	of	of	ADP
emaj-81	110	118	canada	canada	PROPN
emaj-81	110	119	(	(	PUNCT
emaj-81	110	120	now	now	ADV
emaj-81	110	121	operating	operate	VERB
emaj-81	110	122	as	as	ADP
emaj-81	110	123	cpa	cpa	PROPN
emaj-81	110	124	canada	canada	PROPN
emaj-81	110	125	effective	effective	ADJ
emaj-81	110	126	april	april	PROPN
emaj-81	110	127	1	1	NUM
emaj-81	110	128	,	,	PUNCT
emaj-81	110	129	2013	2013	NUM
emaj-81	110	130	)	)	PUNCT
emaj-81	110	131	12	12	NUM
emaj-81	110	132	canada	canada	PROPN
emaj-81	110	133	the	the	DET
emaj-81	110	134	canadian	canadian	PROPN
emaj-81	110	135	institute	institute	PROPN
emaj-81	110	136	of	of	ADP
emaj-81	110	137	chartered	chartered	PROPN
emaj-81	110	138	accountants	accountant	NOUN
emaj-81	110	139	(	(	PUNCT
emaj-81	110	140	now	now	ADV
emaj-81	110	141	operating	operate	VERB
emaj-81	110	142	as	as	ADP
emaj-81	110	143	cpa	cpa	PROPN
emaj-81	110	144	canada	canada	PROPN
emaj-81	110	145	effective	effective	ADJ
emaj-81	110	146	april	april	PROPN
emaj-81	110	147	1	1	NUM
emaj-81	110	148	,	,	PUNCT
emaj-81	110	149	2013	2013	NUM
emaj-81	110	150	)	)	PUNCT
emaj-81	110	151	13	13	NUM
emaj-81	110	152	chile	chile	NOUN
emaj-81	110	153	colegio	colegio	PROPN
emaj-81	110	154	de	de	PROPN
emaj-81	110	155	contadores	contadores	PROPN
emaj-81	110	156	de	de	PROPN
emaj-81	110	157	chile	chile	PROPN
emaj-81	110	158	14	14	NUM
emaj-81	110	159	china	china	PROPN
emaj-81	110	160	the	the	DET
emaj-81	110	161	chinese	chinese	PROPN
emaj-81	110	162	institute	institute	PROPN
emaj-81	110	163	of	of	ADP
emaj-81	110	164	certified	certify	VERB
emaj-81	110	165	public	public	ADJ
emaj-81	110	166	accountants	accountant	NOUN
emaj-81	110	167	15	15	NUM
emaj-81	110	168	chinese	chinese	PROPN
emaj-81	110	169	taiwan	taiwan	PROPN
emaj-81	110	170	federation	federation	PROPN
emaj-81	110	171	of	of	ADP
emaj-81	110	172	cpa	cpa	PROPN
emaj-81	110	173	associations	association	NOUN
emaj-81	110	174	of	of	ADP
emaj-81	110	175	chinese	chinese	PROPN
emaj-81	110	176	taiwan	taiwan	PROPN
emaj-81	110	177	16	16	NUM
emaj-81	110	178	croatia	croatia	PROPN
emaj-81	110	179	croatian	croatian	PROPN
emaj-81	110	180	association	association	PROPN
emaj-81	110	181	of	of	ADP
emaj-81	110	182	accountants	accountant	NOUN
emaj-81	110	183	and	and	CCONJ
emaj-81	110	184	financial	financial	ADJ
emaj-81	110	185	experts	expert	NOUN
emaj-81	110	186	17	17	NUM
emaj-81	110	187	dominican	dominican	PROPN
emaj-81	110	188	republic	republic	PROPN
emaj-81	110	189	instituto	instituto	PROPN
emaj-81	110	190	de	de	PROPN
emaj-81	110	191	contadores	contadores	PROPN
emaj-81	110	192	públicos	públicos	PROPN
emaj-81	110	193	autorizados	autorizados	PROPN
emaj-81	110	194	de	de	PROPN
emaj-81	110	195	la	la	PROPN
emaj-81	110	196	república	república	PROPN
emaj-81	110	197	dominicana	dominicana	PROPN
emaj-81	110	198	18	18	NUM
emaj-81	110	199	egypt	egypt	PROPN
emaj-81	110	200	the	the	DET
emaj-81	110	201	egyptian	egyptian	ADJ
emaj-81	110	202	society	society	NOUN
emaj-81	110	203	of	of	ADP
emaj-81	110	204	accountants	accountant	NOUN
emaj-81	110	205	&	&	CCONJ
emaj-81	110	206	auditors	auditor	NOUN
emaj-81	110	207	19	19	NUM
emaj-81	110	208	estonia	estonia	PROPN
emaj-81	110	209	estonian	estonian	PROPN
emaj-81	110	210	association	association	NOUN
emaj-81	110	211	of	of	ADP
emaj-81	110	212	auditors	auditor	NOUN
emaj-81	110	213	20	20	NUM
emaj-81	110	214	germany	germany	PROPN
emaj-81	110	215	wirtschaftsprüferkammer	wirtschaftsprüferkammer	PROPN
emaj-81	110	216	21	21	NUM
emaj-81	110	217	guatemala	guatemala	PROPN
emaj-81	110	218	instituto	instituto	PROPN
emaj-81	110	219	guatemalteco	guatemalteco	PROPN
emaj-81	110	220	de	de	PROPN
emaj-81	110	221	contadores	contadores	PROPN
emaj-81	110	222	públicos	públicos	PROPN
emaj-81	110	223	y	y	PROPN
emaj-81	110	224	auditores	auditore	VERB
emaj-81	110	225	22	22	NUM
emaj-81	110	226	haiti	haiti	PROPN
emaj-81	110	227	ordre	ordre	PROPN
emaj-81	110	228	des	des	PROPN
emaj-81	110	229	comptables	comptable	VERB
emaj-81	110	230	professionels	professionel	NOUN
emaj-81	110	231	agrees	agree	VERB
emaj-81	110	232	d'haiti	d'haiti	PROPN
emaj-81	110	233	23	23	NUM
emaj-81	110	234	hungary	hungary	PROPN
emaj-81	110	235	chamber	chamber	PROPN
emaj-81	110	236	of	of	ADP
emaj-81	110	237	hungarian	hungarian	ADJ
emaj-81	110	238	auditors	auditor	NOUN
emaj-81	110	239	24	24	NUM
emaj-81	110	240	india	india	PROPN
emaj-81	110	241	the	the	DET
emaj-81	110	242	institute	institute	PROPN
emaj-81	110	243	of	of	ADP
emaj-81	110	244	cost	cost	NOUN
emaj-81	110	245	accountants	accountant	NOUN
emaj-81	110	246	of	of	ADP
emaj-81	110	247	india	india	PROPN
emaj-81	110	248	25	25	NUM
emaj-81	110	249	india	india	PROPN
emaj-81	110	250	the	the	DET
emaj-81	110	251	institute	institute	PROPN
emaj-81	110	252	of	of	ADP
emaj-81	110	253	chartered	chartered	PROPN
emaj-81	110	254	accountants	accountant	NOUN
emaj-81	110	255	of	of	ADP
emaj-81	110	256	india	india	PROPN
emaj-81	110	257	26	26	NUM
emaj-81	110	258	iran	iran	PROPN
emaj-81	110	259	(	(	PUNCT
emaj-81	110	260	islamic	islamic	PROPN
emaj-81	110	261	republic	republic	PROPN
emaj-81	110	262	of	of	ADP
emaj-81	110	263	)	)	PUNCT
emaj-81	110	264	iranian	iranian	ADJ
emaj-81	110	265	association	association	PROPN
emaj-81	110	266	of	of	ADP
emaj-81	110	267	certified	certify	VERB
emaj-81	110	268	public	public	ADJ
emaj-81	110	269	accountants	accountant	NOUN
emaj-81	110	270	27	27	NUM
emaj-81	110	271	iran	iran	PROPN
emaj-81	110	272	(	(	PUNCT
emaj-81	110	273	islamic	islamic	PROPN
emaj-81	110	274	republic	republic	PROPN
emaj-81	110	275	of	of	ADP
emaj-81	110	276	)	)	PUNCT
emaj-81	110	277	the	the	DET
emaj-81	110	278	iranian	iranian	PROPN
emaj-81	110	279	institute	institute	PROPN
emaj-81	110	280	of	of	ADP
emaj-81	110	281	certified	certify	VERB
emaj-81	110	282	accountants	accountant	NOUN
emaj-81	110	283	28	28	NUM
emaj-81	110	284	iraq	iraq	PROPN
emaj-81	110	285	iraqi	iraqi	PROPN
emaj-81	110	286	union	union	PROPN
emaj-81	110	287	of	of	ADP
emaj-81	110	288	accountants	accountant	NOUN
emaj-81	110	289	and	and	CCONJ
emaj-81	110	290	auditors	auditor	NOUN
emaj-81	110	291	29	29	NUM
emaj-81	110	292	ireland	ireland	PROPN
emaj-81	110	293	accounting	accounting	PROPN
emaj-81	110	294	technicians	technicians	PROPN
emaj-81	110	295	ireland	ireland	PROPN
emaj-81	110	296	30	30	NUM
emaj-81	110	297	ireland	ireland	PROPN
emaj-81	110	298	chartered	chartered	PROPN
emaj-81	110	299	accountants	accountants	PROPN
emaj-81	110	300	ireland	ireland	PROPN
emaj-81	110	301	31	31	NUM
emaj-81	110	302	israel	israel	PROPN
emaj-81	110	303	institute	institute	PROPN
emaj-81	110	304	of	of	ADP
emaj-81	110	305	certified	certify	VERB
emaj-81	110	306	public	public	ADJ
emaj-81	110	307	accountants	accountant	NOUN
emaj-81	110	308	in	in	ADP
emaj-81	110	309	israel	israel	PROPN
emaj-81	110	310	32	32	NUM
emaj-81	110	311	italy	italy	PROPN
emaj-81	110	312	consiglio	consiglio	PROPN
emaj-81	110	313	nazionale	nazionale	PROPN
emaj-81	110	314	dei	dei	PROPN
emaj-81	110	315	dottori	dottori	ADJ
emaj-81	110	316	commercialisti	commercialisti	PROPN
emaj-81	110	317	e	e	PROPN
emaj-81	110	318	degli	degli	PROPN
emaj-81	110	319	esperti	esperti	PROPN
emaj-81	110	320	contabili	contabili	PROPN
emaj-81	110	321	33	33	NUM
emaj-81	110	322	latvia	latvia	PROPN
emaj-81	110	323	association	association	PROPN
emaj-81	110	324	of	of	ADP
emaj-81	110	325	accountants	accountant	NOUN
emaj-81	110	326	of	of	ADP
emaj-81	110	327	the	the	DET
emaj-81	110	328	republic	republic	NOUN
emaj-81	110	329	of	of	ADP
emaj-81	110	330	latvia	latvia	PROPN
emaj-81	110	331	34	34	NUM
emaj-81	110	332	malta	malta	PROPN
emaj-81	110	333	the	the	DET
emaj-81	110	334	malta	malta	PROPN
emaj-81	110	335	institute	institute	PROPN
emaj-81	110	336	of	of	ADP
emaj-81	110	337	accountants	accountants	PROPN
emaj-81	110	338	35	35	NUM
emaj-81	110	339	mexico	mexico	PROPN
emaj-81	110	340	instituto	instituto	PROPN
emaj-81	110	341	mexicano	mexicano	PROPN
emaj-81	110	342	de	de	PROPN
emaj-81	110	343	contadores	contadores	PROPN
emaj-81	110	344	públicos	públicos	PROPN
emaj-81	110	345	,	,	PUNCT
emaj-81	110	346	a.c	a.c	PROPN
emaj-81	110	347	.	.	PROPN
emaj-81	110	348	36	36	NUM
emaj-81	110	349	morocco	morocco	PROPN
emaj-81	110	350	ordre	ordre	PROPN
emaj-81	110	351	des	des	PROPN
emaj-81	110	352	experts	expert	NOUN
emaj-81	110	353	comptables	comptable	VERB
emaj-81	110	354	du	du	PROPN
emaj-81	110	355	royaume	royaume	X
emaj-81	110	356	du	du	PROPN
emaj-81	110	357	maroc	maroc	PROPN
emaj-81	110	358	37	37	NUM
emaj-81	110	359	namibia	namibia	PROPN
emaj-81	110	360	institute	institute	PROPN
emaj-81	110	361	of	of	ADP
emaj-81	110	362	chartered	chartered	PROPN
emaj-81	110	363	accountants	accountant	NOUN
emaj-81	110	364	of	of	ADP
emaj-81	110	365	namibia	namibia	PROPN
emaj-81	110	366	38	38	NUM
emaj-81	110	367	new	new	PROPN
emaj-81	110	368	zealand	zealand	PROPN
emaj-81	110	369	new	new	PROPN
emaj-81	110	370	zealand	zealand	PROPN
emaj-81	110	371	institute	institute	PROPN
emaj-81	110	372	of	of	ADP
emaj-81	110	373	chartered	chartered	PROPN
emaj-81	110	374	accountants	accountant	NOUN
emaj-81	110	375	39	39	NUM
emaj-81	110	376	nicaragua	nicaragua	PROPN
emaj-81	110	377	colegio	colegio	PROPN
emaj-81	110	378	de	de	PROPN
emaj-81	110	379	contadores	contadores	PROPN
emaj-81	110	380	públicos	públicos	PROPN
emaj-81	110	381	de	de	PROPN
emaj-81	110	382	nicaragua	nicaragua	PROPN
emaj-81	110	383	40	40	NUM
emaj-81	110	384	norway	norway	PROPN
emaj-81	110	385	den	den	PROPN
emaj-81	110	386	norske	norske	PROPN
emaj-81	110	387	revisorforening	revisorforene	VERB
emaj-81	110	388	(	(	PUNCT
emaj-81	110	389	dnr	dnr	PROPN
emaj-81	110	390	)	)	PUNCT
emaj-81	110	391	41	41	NUM
emaj-81	110	392	panama	panama	PROPN
emaj-81	110	393	colegio	colegio	PROPN
emaj-81	110	394	de	de	PROPN
emaj-81	110	395	contadores	contadores	PROPN
emaj-81	110	396	públicos	públicos	PROPN
emaj-81	110	397	autorizados	autorizados	PROPN
emaj-81	110	398	de	de	PROPN
emaj-81	110	399	panamá	panamá	PROPN
emaj-81	110	400	42	42	NUM
emaj-81	110	401	poland	poland	PROPN
emaj-81	110	402	accountants	accountants	PROPN
emaj-81	110	403	association	association	PROPN
emaj-81	110	404	in	in	ADP
emaj-81	110	405	poland	poland	PROPN
emaj-81	110	406	43	43	NUM
emaj-81	111	1	portugal	portugal	PROPN
emaj-81	111	2	ordem	ordem	PROPN
emaj-81	111	3	dos	dos	PROPN
emaj-81	111	4	revisores	revisore	VERB
emaj-81	111	5	oficiais	oficiais	PROPN
emaj-81	111	6	de	de	PROPN
emaj-81	111	7	contas	contas	PROPN
emaj-81	111	8	(	(	PUNCT
emaj-81	111	9	oroc	oroc	NOUN
emaj-81	111	10	)	)	PUNCT
emaj-81	111	11	44	44	NUM
emaj-81	111	12	russian	russian	PROPN
emaj-81	111	13	federation	federation	PROPN
emaj-81	111	14	the	the	DET
emaj-81	111	15	institute	institute	PROPN
emaj-81	111	16	of	of	ADP
emaj-81	111	17	professional	professional	ADJ
emaj-81	111	18	auditors	auditor	NOUN
emaj-81	111	19	45	45	NUM
emaj-81	111	20	russian	russian	PROPN
emaj-81	111	21	federation	federation	PROPN
emaj-81	111	22	moscow	moscow	PROPN
emaj-81	111	23	audit	audit	PROPN
emaj-81	111	24	chamber	chamber	PROPN
emaj-81	111	25	46	46	NUM
emaj-81	111	26	russian	russian	PROPN
emaj-81	111	27	federation	federation	PROPN
emaj-81	111	28	audit	audit	PROPN
emaj-81	111	29	chamber	chamber	PROPN
emaj-81	111	30	of	of	ADP
emaj-81	111	31	russia	russia	PROPN
emaj-81	111	32	47	47	NUM
emaj-81	111	33	russian	russian	PROPN
emaj-81	111	34	federation	federation	PROPN
emaj-81	111	35	the	the	DET
emaj-81	111	36	institute	institute	PROPN
emaj-81	111	37	of	of	ADP
emaj-81	111	38	professional	professional	ADJ
emaj-81	111	39	accountants	accountant	NOUN
emaj-81	111	40	of	of	ADP
emaj-81	111	41	russia	russia	PROPN
emaj-81	111	42	48	48	NUM
emaj-81	111	43	rwanda	rwanda	PROPN
emaj-81	111	44	institute	institute	PROPN
emaj-81	111	45	of	of	ADP
emaj-81	111	46	certified	certify	VERB
emaj-81	111	47	public	public	ADJ
emaj-81	111	48	accountants	accountant	NOUN
emaj-81	111	49	of	of	ADP
emaj-81	111	50	rwanda	rwanda	PROPN
emaj-81	111	51	49	49	NUM
emaj-81	111	52	saudi	saudi	PROPN
emaj-81	111	53	arabia	arabia	PROPN
emaj-81	111	54	saudi	saudi	PROPN
emaj-81	111	55	organization	organization	NOUN
emaj-81	111	56	for	for	ADP
emaj-81	111	57	certified	certify	VERB
emaj-81	111	58	public	public	ADJ
emaj-81	111	59	accountants	accountant	NOUN
emaj-81	111	60	50	50	NUM
emaj-81	111	61	south	south	NOUN
emaj-81	111	62	africa	africa	PROPN
emaj-81	111	63	the	the	DET
emaj-81	111	64	south	south	PROPN
emaj-81	111	65	african	african	PROPN
emaj-81	111	66	institute	institute	PROPN
emaj-81	111	67	of	of	ADP
emaj-81	111	68	professional	professional	PROPN
emaj-81	111	69	accountants	accountant	NOUN
emaj-81	111	70	51	51	NUM
emaj-81	111	71	sri	sri	PROPN
emaj-81	111	72	lanka	lanka	PROPN
emaj-81	111	73	association	association	PROPN
emaj-81	111	74	of	of	ADP
emaj-81	111	75	accounting	accounting	PROPN
emaj-81	111	76	technicians	technician	NOUN
emaj-81	111	77	of	of	ADP
emaj-81	111	78	sri	sri	PROPN
emaj-81	111	79	lanka	lanka	PROPN
emaj-81	111	80	52	52	NUM
emaj-81	111	81	united	united	PROPN
emaj-81	111	82	kingdom	kingdom	PROPN
emaj-81	111	83	association	association	PROPN
emaj-81	111	84	of	of	ADP
emaj-81	111	85	accounting	accounting	PROPN
emaj-81	111	86	technicians	technician	NOUN
emaj-81	111	87	(	(	PUNCT
emaj-81	111	88	aat	aat	PROPN
emaj-81	111	89	)	)	PUNCT
emaj-81	111	90	53	53	NUM
emaj-81	111	91	united	united	ADJ
emaj-81	111	92	kingdom	kingdom	PROPN
emaj-81	111	93	the	the	DET
emaj-81	111	94	institute	institute	PROPN
emaj-81	111	95	of	of	ADP
emaj-81	111	96	chartered	charter	VERB
emaj-81	111	97	accountants	accountant	NOUN
emaj-81	111	98	in	in	ADP
emaj-81	111	99	england	england	PROPN
emaj-81	111	100	and	and	CCONJ
emaj-81	111	101	wales	wales	PROPN
emaj-81	111	102	54	54	NUM
emaj-81	111	103	united	united	PROPN
emaj-81	111	104	states	states	PROPN
emaj-81	111	105	american	american	PROPN
emaj-81	111	106	institute	institute	PROPN
emaj-81	111	107	of	of	ADP
emaj-81	111	108	certified	certify	VERB
emaj-81	111	109	public	public	ADJ
emaj-81	111	110	accountants	accountant	NOUN
emaj-81	111	111	source	source	NOUN
emaj-81	111	112	:	:	PUNCT
emaj-81	111	113	ifac	ifac	NOUN
emaj-81	111	114	:	:	PUNCT
emaj-81	111	115	2014	2014	NUM
emaj-81	111	116	,	,	PUNCT
emaj-81	111	117	“	"	PUNCT
emaj-81	111	118	compliance	compliance	NOUN
emaj-81	111	119	responses	response	NOUN
emaj-81	111	120	and	and	CCONJ
emaj-81	111	121	action	action	NOUN
emaj-81	111	122	plans	plan	NOUN
emaj-81	111	123	”	"	PUNCT
emaj-81	111	124	,	,	PUNCT
emaj-81	111	125	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponses	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponse	NOUN
emaj-81	111	126	.	.	PUNCT
emaj-81	112	1	volume	volume	NOUN
emaj-81	112	2	5	5	NUM
emaj-81	112	3	no	no	DET
emaj-81	112	4	2	2	NUM
emaj-81	112	5	(	(	PUNCT
emaj-81	112	6	2015	2015	NUM
emaj-81	112	7	)	)	PUNCT
emaj-81	112	8	|	|	ADV
emaj-81	112	9	issn	issn	VERB
emaj-81	112	10	2158	2158	NUM
emaj-81	112	11	-	-	SYM
emaj-81	112	12	8708	8708	NUM
emaj-81	112	13	(	(	PUNCT
emaj-81	112	14	online	online	NOUN
emaj-81	112	15	)	)	PUNCT
emaj-81	112	16	|	|	ADV
emaj-81	112	17	doi	doi	X
emaj-81	112	18	10.5195	10.5195	NUM
emaj-81	112	19	/	/	SYM
emaj-81	112	20	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	113	1	|	|	NOUN
emaj-81	113	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	113	3	ayşe	ayşe	PROPN
emaj-81	113	4	i̇rem	i̇rem	PROPN
emaj-81	113	5	keskin	keskin	PROPN
emaj-81	113	6	,	,	PUNCT
emaj-81	113	7	elçin	elçin	PROPN
emaj-81	113	8	yılmaz	yılmaz	PROPN
emaj-81	113	9	işık	işık	VERB
emaj-81	113	10	emerging	emerge	VERB
emaj-81	113	11	markets	market	NOUN
emaj-81	113	12	journal	journal	NOUN
emaj-81	113	13	|	|	ADV
emaj-81	113	14	p	p	NOUN
emaj-81	113	15	a	a	DET
emaj-81	113	16	g	g	NOUN
emaj-81	113	17	e	e	NOUN
emaj-81	113	18	|45	|45	ADJ
emaj-81	113	19	table	table	NOUN
emaj-81	113	20	4	4	NUM
emaj-81	113	21	:	:	PUNCT
emaj-81	113	22	accounting	accounting	NOUN
emaj-81	113	23	organizations	organization	NOUN
emaj-81	113	24	that	that	PRON
emaj-81	113	25	have	have	VERB
emaj-81	113	26	a	a	DET
emaj-81	113	27	different	different	ADJ
emaj-81	113	28	approach	approach	NOUN
emaj-81	113	29	to	to	ADP
emaj-81	113	30	the	the	DET
emaj-81	113	31	usage	usage	NOUN
emaj-81	113	32	of	of	ADP
emaj-81	113	33	ifac	ifac	NOUN
emaj-81	113	34	code	code	NOUN
emaj-81	113	35	of	of	ADP
emaj-81	113	36	ethics	ethic	NOUN
emaj-81	113	37	and	and	CCONJ
emaj-81	113	38	use	use	VERB
emaj-81	113	39	their	their	PRON
emaj-81	113	40	own	own	ADJ
emaj-81	113	41	code	code	NOUN
emaj-81	113	42	of	of	ADP
emaj-81	113	43	ethics	ethic	NOUN
emaj-81	113	44	country	country	NOUN
emaj-81	113	45	organization	organization	NOUN
emaj-81	113	46	france	france	PROPN
emaj-81	113	47	compagnie	compagnie	PROPN
emaj-81	113	48	nationale	nationale	PROPN
emaj-81	113	49	des	des	PROPN
emaj-81	113	50	commissaires	commissaire	NOUN
emaj-81	113	51	aux	aux	PROPN
emaj-81	113	52	comptes	compte	VERB
emaj-81	113	53	france	france	PROPN
emaj-81	113	54	conseil	conseil	PROPN
emaj-81	113	55	supérieur	supérieur	PROPN
emaj-81	113	56	de	de	PROPN
emaj-81	113	57	l'ordre	l'ordre	PROPN
emaj-81	113	58	des	des	PROPN
emaj-81	113	59	expertscomptables	expertscomptable	VERB
emaj-81	113	60	honduras	honduras	PROPN
emaj-81	113	61	colegio	colegio	PROPN
emaj-81	113	62	de	de	PROPN
emaj-81	113	63	peritos	peritos	PROPN
emaj-81	113	64	mercantiles	mercantile	VERB
emaj-81	113	65	y	y	PROPN
emaj-81	113	66	contadores	contadores	PROPN
emaj-81	113	67	públicos	públicos	PROPN
emaj-81	113	68	indonesia	indonesia	PROPN
emaj-81	113	69	ikatan	ikatan	PROPN
emaj-81	113	70	akuntan	akuntan	PROPN
emaj-81	113	71	indonesia	indonesia	PROPN
emaj-81	113	72	lithuania	lithuania	PROPN
emaj-81	113	73	lithuanian	lithuanian	PROPN
emaj-81	113	74	chamber	chamber	PROPN
emaj-81	113	75	of	of	ADP
emaj-81	113	76	auditors	auditor	NOUN
emaj-81	113	77	united	unite	VERB
emaj-81	113	78	kingdom	kingdom	PROPN
emaj-81	113	79	association	association	PROPN
emaj-81	113	80	of	of	ADP
emaj-81	113	81	chartered	chartered	ADJ
emaj-81	113	82	certified	certify	VERB
emaj-81	113	83	accountants	accountant	NOUN
emaj-81	113	84	(	(	PUNCT
emaj-81	113	85	acca	acca	PROPN
emaj-81	113	86	)	)	PUNCT
emaj-81	113	87	united	united	PROPN
emaj-81	113	88	kingdom	kingdom	PROPN
emaj-81	113	89	the	the	DET
emaj-81	113	90	institute	institute	PROPN
emaj-81	113	91	of	of	ADP
emaj-81	113	92	chartered	charter	VERB
emaj-81	113	93	accountants	accountant	NOUN
emaj-81	113	94	of	of	ADP
emaj-81	113	95	scotland	scotland	PROPN
emaj-81	113	96	source	source	NOUN
emaj-81	113	97	:	:	PUNCT
emaj-81	113	98	ifac	ifac	NOUN
emaj-81	113	99	:	:	PUNCT
emaj-81	113	100	2014	2014	NUM
emaj-81	113	101	,	,	PUNCT
emaj-81	113	102	“	"	PUNCT
emaj-81	113	103	compliance	compliance	NOUN
emaj-81	113	104	responses	response	NOUN
emaj-81	113	105	and	and	CCONJ
emaj-81	113	106	action	action	NOUN
emaj-81	113	107	plans	plan	NOUN
emaj-81	113	108	”	"	PUNCT
emaj-81	113	109	,	,	PUNCT
emaj-81	113	110	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponses	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponse	NOUN
emaj-81	113	111	.	.	PUNCT
emaj-81	114	1	table	table	NOUN
emaj-81	114	2	5	5	NUM
emaj-81	114	3	:	:	PUNCT
emaj-81	114	4	accounting	accounting	NOUN
emaj-81	114	5	organizations	organization	NOUN
emaj-81	114	6	that	that	PRON
emaj-81	114	7	do	do	AUX
emaj-81	114	8	not	not	PART
emaj-81	114	9	apply	apply	VERB
emaj-81	114	10	and	and	CCONJ
emaj-81	114	11	consider	consider	VERB
emaj-81	114	12	applying	apply	VERB
emaj-81	114	13	the	the	DET
emaj-81	114	14	ifac	ifac	NOUN
emaj-81	114	15	code	code	NOUN
emaj-81	114	16	of	of	ADP
emaj-81	114	17	ethics	ethic	NOUN
emaj-81	114	18	country	country	NOUN
emaj-81	114	19	organization	organization	PROPN
emaj-81	114	20	1	1	NUM
emaj-81	114	21	germany	germany	PROPN
emaj-81	114	22	institut	institut	PROPN
emaj-81	114	23	der	der	PROPN
emaj-81	114	24	wirtschaftsprüfer	wirtschaftsprüfer	VERB
emaj-81	114	25	2	2	NUM
emaj-81	114	26	guatemala	guatemala	NOUN
emaj-81	114	27	colegio	colegio	PROPN
emaj-81	114	28	de	de	PROPN
emaj-81	114	29	contadores	contadores	PROPN
emaj-81	114	30	publicos	publicos	PROPN
emaj-81	114	31	y	y	PROPN
emaj-81	114	32	auditores	auditore	NOUN
emaj-81	114	33	de	de	X
emaj-81	114	34	guatemala	guatemala	PROPN
emaj-81	114	35	3	3	NUM
emaj-81	114	36	jordan	jordan	PROPN
emaj-81	114	37	the	the	DET
emaj-81	114	38	international	international	PROPN
emaj-81	114	39	arab	arab	ADJ
emaj-81	114	40	society	society	NOUN
emaj-81	114	41	of	of	ADP
emaj-81	114	42	certified	certify	VERB
emaj-81	114	43	accountants	accountant	NOUN
emaj-81	114	44	4	4	NUM
emaj-81	114	45	kenya	kenya	PROPN
emaj-81	114	46	institute	institute	PROPN
emaj-81	114	47	of	of	ADP
emaj-81	114	48	certified	certify	VERB
emaj-81	114	49	public	public	ADJ
emaj-81	114	50	accountants	accountant	NOUN
emaj-81	114	51	of	of	ADP
emaj-81	114	52	kenya	kenya	PROPN
emaj-81	114	53	5	5	NUM
emaj-81	114	54	liberia	liberia	PROPN
emaj-81	114	55	the	the	DET
emaj-81	114	56	liberian	liberian	PROPN
emaj-81	114	57	institute	institute	PROPN
emaj-81	114	58	of	of	ADP
emaj-81	114	59	certified	certify	VERB
emaj-81	114	60	public	public	ADJ
emaj-81	114	61	accountants	accountant	NOUN
emaj-81	114	62	6	6	NUM
emaj-81	114	63	portugal	portugal	PROPN
emaj-81	114	64	ordem	ordem	PROPN
emaj-81	114	65	dos	dos	PROPN
emaj-81	114	66	técnicos	técnicos	PROPN
emaj-81	114	67	oficiais	oficiais	PROPN
emaj-81	114	68	de	de	PROPN
emaj-81	114	69	contas	contas	PROPN
emaj-81	114	70	7	7	NUM
emaj-81	114	71	spain	spain	PROPN
emaj-81	114	72	instituto	instituto	PROPN
emaj-81	114	73	de	de	PROPN
emaj-81	114	74	censores	censores	PROPN
emaj-81	114	75	jurados	jurados	PROPN
emaj-81	114	76	de	de	X
emaj-81	114	77	cuentas	cuentas	X
emaj-81	114	78	de	de	X
emaj-81	114	79	españa	españa	X
emaj-81	114	80	8	8	NUM
emaj-81	114	81	united	united	PROPN
emaj-81	114	82	states	states	PROPN
emaj-81	114	83	institute	institute	PROPN
emaj-81	114	84	of	of	ADP
emaj-81	114	85	management	management	PROPN
emaj-81	114	86	accountants	accountant	NOUN
emaj-81	114	87	source	source	NOUN
emaj-81	114	88	:	:	PUNCT
emaj-81	114	89	ifac	ifac	NOUN
emaj-81	114	90	:	:	PUNCT
emaj-81	114	91	2014	2014	NUM
emaj-81	114	92	,	,	PUNCT
emaj-81	114	93	“	"	PUNCT
emaj-81	114	94	compliance	compliance	NOUN
emaj-81	114	95	responses	response	NOUN
emaj-81	114	96	and	and	CCONJ
emaj-81	114	97	action	action	NOUN
emaj-81	114	98	plans	plan	NOUN
emaj-81	114	99	”	"	PUNCT
emaj-81	114	100	,	,	PUNCT
emaj-81	114	101	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponses	https://www.ifac.org/aboutifac/membership/compliance-program/complianceresponse	VERB
emaj-81	114	102	.	.	PUNCT
emaj-81	115	1	all	all	DET
emaj-81	115	2	national	national	ADJ
emaj-81	115	3	accounting	accounting	NOUN
emaj-81	115	4	organizations	organization	NOUN
emaj-81	115	5	are	be	AUX
emaj-81	115	6	classified	classify	VERB
emaj-81	115	7	in	in	ADP
emaj-81	115	8	5	5	NUM
emaj-81	115	9	categories	category	NOUN
emaj-81	115	10	according	accord	VERB
emaj-81	115	11	to	to	ADP
emaj-81	115	12	the	the	DET
emaj-81	115	13	corruption	corruption	NOUN
emaj-81	115	14	perception	perception	NOUN
emaj-81	115	15	index	index	NOUN
emaj-81	115	16	prepared	prepare	VERB
emaj-81	115	17	by	by	ADP
emaj-81	115	18	the	the	DET
emaj-81	115	19	non	non	ADJ
emaj-81	115	20	-	-	ADJ
emaj-81	115	21	governmental	governmental	ADJ
emaj-81	115	22	organizations	organization	NOUN
emaj-81	115	23	(	(	PUNCT
emaj-81	115	24	ngo	ngo	PROPN
emaj-81	115	25	)	)	PUNCT
emaj-81	115	26	named	name	VERB
emaj-81	115	27	as	as	ADP
emaj-81	115	28	the	the	DET
emaj-81	115	29	“	"	PUNCT
emaj-81	115	30	transparency	transparency	NOUN
emaj-81	115	31	international	international	ADJ
emaj-81	115	32	the	the	DET
emaj-81	115	33	global	global	ADJ
emaj-81	115	34	coalition	coalition	NOUN
emaj-81	115	35	against	against	ADP
emaj-81	115	36	corruption	corruption	NOUN
emaj-81	115	37	.	.	PUNCT
emaj-81	115	38	”	"	PUNCT
emaj-81	116	1	these	these	DET
emaj-81	116	2	5	5	NUM
emaj-81	116	3	categories	category	NOUN
emaj-81	116	4	are	be	AUX
emaj-81	116	5	acquired	acquire	VERB
emaj-81	116	6	through	through	ADP
emaj-81	116	7	dividing	divide	VERB
emaj-81	116	8	a	a	DET
emaj-81	116	9	100	100	NUM
emaj-81	116	10	-	-	PUNCT
emaj-81	116	11	points	point	NOUN
emaj-81	116	12	scale	scale	NOUN
emaj-81	116	13	into	into	ADP
emaj-81	116	14	20points	20point	NOUN
emaj-81	116	15	sections	section	NOUN
emaj-81	116	16	.	.	PUNCT
emaj-81	117	1	the	the	DET
emaj-81	117	2	first	first	ADJ
emaj-81	117	3	category	category	NOUN
emaj-81	117	4	between	between	ADP
emaj-81	117	5	0	0	NUM
emaj-81	117	6	-	-	SYM
emaj-81	117	7	20	20	NUM
emaj-81	117	8	point	point	NOUN
emaj-81	117	9	intervals	interval	NOUN
emaj-81	117	10	is	be	AUX
emaj-81	117	11	identified	identify	VERB
emaj-81	117	12	as	as	ADP
emaj-81	117	13	“	"	PUNCT
emaj-81	117	14	highly	highly	ADV
emaj-81	117	15	corrupt	corrupt	ADJ
emaj-81	117	16	.	.	PUNCT
emaj-81	117	17	”	"	PUNCT
emaj-81	118	1	the	the	DET
emaj-81	118	2	second	second	ADJ
emaj-81	118	3	category	category	NOUN
emaj-81	118	4	of	of	ADP
emaj-81	118	5	20	20	NUM
emaj-81	118	6	-	-	SYM
emaj-81	118	7	40	40	NUM
emaj-81	118	8	points	point	NOUN
emaj-81	118	9	is	be	AUX
emaj-81	118	10	identified	identify	VERB
emaj-81	118	11	as	as	ADP
emaj-81	118	12	“	"	PUNCT
emaj-81	118	13	corrupt	corrupt	ADJ
emaj-81	118	14	.	.	PUNCT
emaj-81	118	15	”	"	PUNCT
emaj-81	119	1	the	the	DET
emaj-81	119	2	third	third	ADJ
emaj-81	119	3	category	category	NOUN
emaj-81	119	4	of	of	ADP
emaj-81	119	5	40	40	NUM
emaj-81	119	6	-	-	SYM
emaj-81	119	7	60	60	NUM
emaj-81	119	8	points	point	NOUN
emaj-81	119	9	is	be	AUX
emaj-81	119	10	identified	identify	VERB
emaj-81	119	11	as	as	ADP
emaj-81	119	12	“	"	PUNCT
emaj-81	119	13	neither	neither	CCONJ
emaj-81	119	14	clean	clean	ADJ
emaj-81	119	15	nor	nor	CCONJ
emaj-81	119	16	corrupt	corrupt	ADJ
emaj-81	119	17	.	.	PUNCT
emaj-81	119	18	”	"	PUNCT
emaj-81	120	1	the	the	DET
emaj-81	120	2	fourth	fourth	ADJ
emaj-81	120	3	category	category	NOUN
emaj-81	120	4	of	of	ADP
emaj-81	120	5	60	60	NUM
emaj-81	120	6	-	-	SYM
emaj-81	120	7	80	80	NUM
emaj-81	120	8	points	point	NOUN
emaj-81	120	9	is	be	AUX
emaj-81	120	10	identified	identify	VERB
emaj-81	120	11	as	as	ADP
emaj-81	120	12	“	"	PUNCT
emaj-81	120	13	clean	clean	ADJ
emaj-81	120	14	.	.	PUNCT
emaj-81	120	15	”	"	PUNCT
emaj-81	121	1	and	and	CCONJ
emaj-81	121	2	finally	finally	ADV
emaj-81	121	3	,	,	PUNCT
emaj-81	121	4	the	the	DET
emaj-81	121	5	fifth	fifth	ADJ
emaj-81	121	6	category	category	NOUN
emaj-81	121	7	of	of	ADP
emaj-81	121	8	80	80	NUM
emaj-81	121	9	-	-	SYM
emaj-81	121	10	100	100	NUM
emaj-81	121	11	is	be	AUX
emaj-81	121	12	identified	identify	VERB
emaj-81	121	13	as	as	ADP
emaj-81	121	14	“	"	PUNCT
emaj-81	121	15	very	very	ADV
emaj-81	121	16	clean	clean	ADJ
emaj-81	121	17	.	.	PUNCT
emaj-81	121	18	”	"	PUNCT
emaj-81	121	19	table	table	NOUN
emaj-81	121	20	6	6	NUM
emaj-81	121	21	shows	show	VERB
emaj-81	121	22	the	the	DET
emaj-81	121	23	results	result	NOUN
emaj-81	121	24	of	of	ADP
emaj-81	121	25	the	the	DET
emaj-81	121	26	chi	chi	PROPN
emaj-81	121	27	square	square	PROPN
emaj-81	121	28	2	2	NUM
emaj-81	121	29	which	which	PRON
emaj-81	121	30	examines	examine	VERB
emaj-81	121	31	whether	whether	SCONJ
emaj-81	121	32	the	the	DET
emaj-81	121	33	decision	decision	NOUN
emaj-81	121	34	to	to	PART
emaj-81	121	35	apply	apply	VERB
emaj-81	121	36	the	the	DET
emaj-81	121	37	ifac	ifac	NOUN
emaj-81	121	38	ethic	ethic	ADJ
emaj-81	121	39	code	code	NOUN
emaj-81	121	40	is	be	AUX
emaj-81	121	41	influenced	influence	VERB
emaj-81	121	42	by	by	ADP
emaj-81	121	43	the	the	DET
emaj-81	121	44	national	national	ADJ
emaj-81	121	45	corruption	corruption	NOUN
emaj-81	121	46	.	.	PUNCT
emaj-81	122	1	the	the	DET
emaj-81	122	2	hypothesis	hypothesis	NOUN
emaj-81	122	3	of	of	ADP
emaj-81	122	4	the	the	DET
emaj-81	122	5	research	research	NOUN
emaj-81	122	6	is	be	AUX
emaj-81	122	7	“	"	PUNCT
emaj-81	122	8	the	the	DET
emaj-81	122	9	national	national	ADJ
emaj-81	122	10	accounting	accounting	NOUN
emaj-81	122	11	organizations	organization	NOUN
emaj-81	122	12	in	in	ADP
emaj-81	122	13	highly	highly	ADV
emaj-81	122	14	corrupt	corrupt	ADJ
emaj-81	122	15	countries	country	NOUN
emaj-81	122	16	would	would	AUX
emaj-81	122	17	be	be	AUX
emaj-81	122	18	less	less	ADV
emaj-81	122	19	likely	likely	ADJ
emaj-81	122	20	to	to	PART
emaj-81	122	21	adopt	adopt	VERB
emaj-81	122	22	the	the	DET
emaj-81	122	23	ifac	ifac	NOUN
emaj-81	122	24	ethic	ethic	ADJ
emaj-81	122	25	code	code	NOUN
emaj-81	122	26	than	than	ADP
emaj-81	122	27	those	those	PRON
emaj-81	122	28	in	in	ADP
emaj-81	122	29	very	very	ADV
emaj-81	122	30	clean	clean	ADJ
emaj-81	122	31	countries	country	NOUN
emaj-81	122	32	”	"	PUNCT
emaj-81	122	33	.	.	PUNCT
emaj-81	123	1	table	table	NOUN
emaj-81	123	2	6	6	NUM
emaj-81	123	3	:	:	SYM
emaj-81	123	4	2	2	NUM
emaj-81	123	5	test	test	NOUN
emaj-81	123	6	of	of	ADP
emaj-81	123	7	the	the	DET
emaj-81	123	8	relationship	relationship	NOUN
emaj-81	123	9	between	between	ADP
emaj-81	123	10	the	the	DET
emaj-81	123	11	ifac	ifac	NOUN
emaj-81	123	12	code	code	NOUN
emaj-81	123	13	application	application	NOUN
emaj-81	123	14	and	and	CCONJ
emaj-81	123	15	cpi	cpi	PROPN
emaj-81	123	16	ifac	ifac	NOUN
emaj-81	123	17	total	total	NOUN
emaj-81	123	18	1	1	NUM
emaj-81	123	19	2	2	NUM
emaj-81	123	20	cpi	cpi	NOUN
emaj-81	123	21	1	1	NUM
emaj-81	124	1	2	2	NUM
emaj-81	124	2	2	2	NUM
emaj-81	124	3	4	4	NUM
emaj-81	124	4	2	2	NUM
emaj-81	124	5	51	51	NUM
emaj-81	124	6	24	24	NUM
emaj-81	124	7	75	75	NUM
emaj-81	124	8	3	3	NUM
emaj-81	124	9	28	28	NUM
emaj-81	124	10	16	16	NUM
emaj-81	124	11	44	44	NUM
emaj-81	124	12	4	4	NUM
emaj-81	124	13	13	13	NUM
emaj-81	124	14	22	22	NUM
emaj-81	124	15	35	35	NUM
emaj-81	124	16	5	5	NUM
emaj-81	124	17	12	12	NUM
emaj-81	124	18	5	5	NUM
emaj-81	124	19	17	17	NUM
emaj-81	124	20	total	total	NOUN
emaj-81	124	21	106	106	NUM
emaj-81	124	22	69	69	NUM
emaj-81	124	23	175	175	NUM
emaj-81	124	24	2	2	NUM
emaj-81	124	25	=	=	SYM
emaj-81	124	26	10,852	10,852	NUM
emaj-81	124	27	df	df	NOUN
emaj-81	124	28	=	=	SYM
emaj-81	124	29	4	4	NUM
emaj-81	124	30	p	p	NOUN
emaj-81	124	31	=	=	NOUN
emaj-81	124	32	0,028	0,028	NOUN
emaj-81	124	33	it	it	PRON
emaj-81	124	34	is	be	AUX
emaj-81	124	35	observed	observe	VERB
emaj-81	124	36	that	that	SCONJ
emaj-81	124	37	there	there	PRON
emaj-81	124	38	is	be	VERB
emaj-81	124	39	a	a	DET
emaj-81	124	40	statistically	statistically	ADV
emaj-81	124	41	significant	significant	ADJ
emaj-81	124	42	(	(	PUNCT
emaj-81	124	43	p=,002	p=,002	ADJ
emaj-81	124	44	)	)	PUNCT
emaj-81	124	45	relationship	relationship	NOUN
emaj-81	124	46	between	between	ADP
emaj-81	124	47	the	the	DET
emaj-81	124	48	usage	usage	NOUN
emaj-81	124	49	of	of	ADP
emaj-81	124	50	the	the	DET
emaj-81	124	51	ifac	ifac	NOUN
emaj-81	124	52	code	code	NOUN
emaj-81	124	53	by	by	ADP
emaj-81	124	54	the	the	DET
emaj-81	124	55	national	national	ADJ
emaj-81	124	56	accounting	accounting	NOUN
emaj-81	124	57	organizations	organization	NOUN
emaj-81	124	58	and	and	CCONJ
emaj-81	124	59	corruption	corruption	NOUN
emaj-81	124	60	.	.	PUNCT
emaj-81	125	1	accordingly	accordingly	ADV
emaj-81	125	2	,	,	PUNCT
emaj-81	125	3	the	the	DET
emaj-81	125	4	national	national	ADJ
emaj-81	125	5	accounting	accounting	NOUN
emaj-81	125	6	organizations	organization	NOUN
emaj-81	125	7	in	in	ADP
emaj-81	125	8	highly	highly	ADV
emaj-81	125	9	corrupt	corrupt	ADJ
emaj-81	125	10	countries	country	NOUN
emaj-81	125	11	would	would	AUX
emaj-81	125	12	be	be	AUX
emaj-81	125	13	less	less	ADV
emaj-81	125	14	likely	likely	ADJ
emaj-81	125	15	to	to	PART
emaj-81	125	16	adopt	adopt	VERB
emaj-81	125	17	the	the	DET
emaj-81	125	18	ifac	ifac	NOUN
emaj-81	125	19	ethic	ethic	ADJ
emaj-81	125	20	code	code	NOUN
emaj-81	125	21	than	than	ADP
emaj-81	125	22	those	those	PRON
emaj-81	125	23	in	in	ADP
emaj-81	125	24	very	very	ADV
emaj-81	125	25	clean	clean	ADJ
emaj-81	125	26	countries	country	NOUN
emaj-81	125	27	.	.	PUNCT
emaj-81	126	1	conclusion	conclusion	NOUN
emaj-81	126	2	and	and	CCONJ
emaj-81	126	3	recommendations	recommendation	NOUN
emaj-81	126	4	the	the	DET
emaj-81	126	5	number	number	NOUN
emaj-81	126	6	of	of	ADP
emaj-81	126	7	national	national	ADJ
emaj-81	126	8	accounting	accounting	NOUN
emaj-81	126	9	organizations	organization	NOUN
emaj-81	126	10	that	that	PRON
emaj-81	126	11	apply	apply	VERB
emaj-81	126	12	the	the	DET
emaj-81	126	13	ifac	ifac	NOUN
emaj-81	126	14	ethic	ethic	ADJ
emaj-81	126	15	code	code	NOUN
emaj-81	126	16	has	have	AUX
emaj-81	126	17	shown	show	VERB
emaj-81	126	18	an	an	DET
emaj-81	126	19	increase	increase	NOUN
emaj-81	126	20	compared	compare	VERB
emaj-81	126	21	to	to	ADP
emaj-81	126	22	the	the	DET
emaj-81	126	23	past	past	ADJ
emaj-81	126	24	years	year	NOUN
emaj-81	126	25	.	.	PUNCT
emaj-81	127	1	the	the	DET
emaj-81	127	2	number	number	NOUN
emaj-81	127	3	of	of	ADP
emaj-81	127	4	these	these	DET
emaj-81	127	5	organizations	organization	NOUN
emaj-81	127	6	is	be	AUX
emaj-81	127	7	detected	detect	VERB
emaj-81	127	8	to	to	PART
emaj-81	127	9	be	be	AUX
emaj-81	127	10	106	106	NUM
emaj-81	127	11	;	;	PUNCT
emaj-81	127	12	therefore	therefore	ADV
emaj-81	127	13	it	it	PRON
emaj-81	127	14	is	be	AUX
emaj-81	127	15	observed	observe	VERB
emaj-81	127	16	that	that	SCONJ
emaj-81	127	17	60.6	60.6	NUM
emaj-81	127	18	%	%	NOUN
emaj-81	127	19	of	of	ADP
emaj-81	127	20	the	the	DET
emaj-81	127	21	organizations	organization	NOUN
emaj-81	127	22	apply	apply	VERB
emaj-81	127	23	the	the	DET
emaj-81	127	24	ifac	ifac	NOUN
emaj-81	127	25	code	code	NOUN
emaj-81	127	26	completely	completely	ADV
emaj-81	127	27	or	or	CCONJ
emaj-81	127	28	with	with	ADP
emaj-81	127	29	slight	slight	ADJ
emaj-81	127	30	modifications	modification	NOUN
emaj-81	127	31	.	.	PUNCT
emaj-81	128	1	69	69	NUM
emaj-81	128	2	of	of	ADP
emaj-81	128	3	the	the	DET
emaj-81	128	4	national	national	ADJ
emaj-81	128	5	accounting	accounting	NOUN
emaj-81	128	6	organizations	organization	NOUN
emaj-81	128	7	,	,	PUNCT
emaj-81	128	8	on	on	ADP
emaj-81	128	9	the	the	DET
emaj-81	128	10	other	other	ADJ
emaj-81	128	11	hand	hand	NOUN
emaj-81	128	12	,	,	PUNCT
emaj-81	128	13	do	do	AUX
emaj-81	128	14	not	not	PART
emaj-81	128	15	apply	apply	VERB
emaj-81	128	16	the	the	DET
emaj-81	128	17	ifac	ifac	NOUN
emaj-81	128	18	ethic	ethic	ADJ
emaj-81	128	19	code	code	NOUN
emaj-81	128	20	.	.	PUNCT
emaj-81	129	1	the	the	DET
emaj-81	129	2	relevant	relevant	ADJ
emaj-81	129	3	organizations	organization	NOUN
emaj-81	129	4	constitute	constitute	VERB
emaj-81	129	5	a	a	DET
emaj-81	129	6	rate	rate	NOUN
emaj-81	129	7	of	of	ADP
emaj-81	129	8	39.4	39.4	NUM
emaj-81	129	9	%	%	NOUN
emaj-81	129	10	in	in	ADP
emaj-81	129	11	the	the	DET
emaj-81	129	12	grand	grand	ADJ
emaj-81	129	13	total	total	NOUN
emaj-81	129	14	.	.	PUNCT
emaj-81	130	1	increasing	increase	VERB
emaj-81	130	2	usage	usage	NOUN
emaj-81	130	3	of	of	ADP
emaj-81	130	4	the	the	DET
emaj-81	130	5	ifac	ifac	NOUN
emaj-81	130	6	ethic	ethic	ADJ
emaj-81	130	7	code	code	NOUN
emaj-81	130	8	by	by	ADP
emaj-81	130	9	different	different	ADJ
emaj-81	130	10	accounting	accounting	NOUN
emaj-81	130	11	organizations	organization	NOUN
emaj-81	130	12	in	in	ADP
emaj-81	130	13	the	the	DET
emaj-81	130	14	future	future	NOUN
emaj-81	130	15	is	be	AUX
emaj-81	130	16	within	within	ADP
emaj-81	130	17	the	the	DET
emaj-81	130	18	bounds	bound	NOUN
emaj-81	130	19	of	of	ADP
emaj-81	130	20	possibility	possibility	NOUN
emaj-81	130	21	.	.	PUNCT
emaj-81	131	1	the	the	DET
emaj-81	131	2	hypothesis	hypothesis	NOUN
emaj-81	131	3	,	,	PUNCT
emaj-81	131	4	which	which	PRON
emaj-81	131	5	is	be	AUX
emaj-81	131	6	articulated	articulate	VERB
emaj-81	131	7	as	as	ADP
emaj-81	131	8	“	"	PUNCT
emaj-81	131	9	the	the	DET
emaj-81	131	10	national	national	ADJ
emaj-81	131	11	accounting	accounting	NOUN
emaj-81	131	12	organizations	organization	NOUN
emaj-81	131	13	in	in	ADP
emaj-81	131	14	highly	highly	ADV
emaj-81	131	15	corrupt	corrupt	ADJ
emaj-81	131	16	countries	country	NOUN
emaj-81	131	17	would	would	AUX
emaj-81	131	18	be	be	AUX
emaj-81	131	19	less	less	ADV
emaj-81	131	20	likely	likely	ADJ
emaj-81	131	21	to	to	PART
emaj-81	131	22	adopt	adopt	VERB
emaj-81	131	23	the	the	DET
emaj-81	131	24	ifac	ifac	NOUN
emaj-81	131	25	ethic	ethic	ADJ
emaj-81	131	26	code	code	NOUN
emaj-81	131	27	than	than	ADP
emaj-81	131	28	those	those	PRON
emaj-81	131	29	in	in	ADP
emaj-81	131	30	very	very	ADV
emaj-81	131	31	clean	clean	ADJ
emaj-81	131	32	countries	country	NOUN
emaj-81	131	33	,	,	PUNCT
emaj-81	131	34	”	"	PUNCT
emaj-81	131	35	is	be	AUX
emaj-81	131	36	supported	support	VERB
emaj-81	131	37	by	by	ADP
emaj-81	131	38	the	the	DET
emaj-81	131	39	research	research	NOUN
emaj-81	131	40	results	result	NOUN
emaj-81	131	41	.	.	PUNCT
emaj-81	132	1	rules	rule	NOUN
emaj-81	132	2	,	,	PUNCT
emaj-81	132	3	laws	law	NOUN
emaj-81	132	4	and	and	CCONJ
emaj-81	132	5	similar	similar	ADJ
emaj-81	132	6	regulatory	regulatory	ADJ
emaj-81	132	7	structures	structure	NOUN
emaj-81	132	8	in	in	ADP
emaj-81	132	9	countries	country	NOUN
emaj-81	132	10	,	,	PUNCT
emaj-81	132	11	where	where	SCONJ
emaj-81	132	12	the	the	DET
emaj-81	132	13	corruption	corruption	NOUN
emaj-81	132	14	level	level	NOUN
emaj-81	132	15	is	be	AUX
emaj-81	132	16	observed	observe	VERB
emaj-81	132	17	to	to	PART
emaj-81	132	18	be	be	AUX
emaj-81	132	19	lower	low	ADJ
emaj-81	132	20	,	,	PUNCT
emaj-81	132	21	gain	gain	VERB
emaj-81	132	22	further	further	ADJ
emaj-81	132	23	acceptance	acceptance	NOUN
emaj-81	132	24	in	in	ADP
emaj-81	132	25	societies	society	NOUN
emaj-81	132	26	.	.	PUNCT
emaj-81	133	1	this	this	PRON
emaj-81	133	2	has	have	AUX
emaj-81	133	3	provided	provide	VERB
emaj-81	133	4	an	an	DET
emaj-81	133	5	opportunity	opportunity	NOUN
emaj-81	133	6	for	for	ADP
emaj-81	133	7	the	the	DET
emaj-81	133	8	creation	creation	NOUN
emaj-81	133	9	of	of	ADP
emaj-81	133	10	ethical	ethical	ADJ
emaj-81	133	11	rules	rule	NOUN
emaj-81	133	12	in	in	ADP
emaj-81	133	13	the	the	DET
emaj-81	133	14	occupational	occupational	ADJ
emaj-81	133	15	organizations	organization	NOUN
emaj-81	133	16	of	of	ADP
emaj-81	133	17	the	the	DET
emaj-81	133	18	countries	country	NOUN
emaj-81	133	19	and	and	CCONJ
emaj-81	133	20	application	application	NOUN
emaj-81	133	21	of	of	ADP
emaj-81	133	22	these	these	DET
emaj-81	133	23	ethical	ethical	ADJ
emaj-81	133	24	rules	rule	NOUN
emaj-81	133	25	as	as	ADP
emaj-81	133	26	necessary	necessary	ADJ
emaj-81	133	27	.	.	PUNCT
emaj-81	134	1	as	as	ADP
emaj-81	134	2	a	a	DET
emaj-81	134	3	result	result	NOUN
emaj-81	134	4	,	,	PUNCT
emaj-81	134	5	we	we	PRON
emaj-81	134	6	believe	believe	VERB
emaj-81	134	7	that	that	SCONJ
emaj-81	134	8	the	the	DET
emaj-81	134	9	acceptance	acceptance	NOUN
emaj-81	134	10	of	of	ADP
emaj-81	134	11	regulatory	regulatory	ADJ
emaj-81	134	12	mechanisms	mechanism	NOUN
emaj-81	134	13	such	such	ADJ
emaj-81	134	14	as	as	ADP
emaj-81	134	15	ifac	ifac	NOUN
emaj-81	134	16	code	code	NOUN
emaj-81	134	17	and	and	CCONJ
emaj-81	134	18	its	its	PRON
emaj-81	134	19	becoming	become	VERB
emaj-81	134	20	functional	functional	ADJ
emaj-81	134	21	for	for	ADP
emaj-81	134	22	volume	volume	NOUN
emaj-81	134	23	5	5	NUM
emaj-81	134	24	no	no	DET
emaj-81	134	25	2	2	NUM
emaj-81	134	26	(	(	PUNCT
emaj-81	134	27	2015	2015	NUM
emaj-81	134	28	)	)	PUNCT
emaj-81	134	29	|	|	ADV
emaj-81	134	30	issn	issn	VERB
emaj-81	134	31	2158	2158	NUM
emaj-81	134	32	-	-	SYM
emaj-81	134	33	8708	8708	NUM
emaj-81	134	34	(	(	PUNCT
emaj-81	134	35	online	online	NOUN
emaj-81	134	36	)	)	PUNCT
emaj-81	134	37	|	|	ADV
emaj-81	134	38	doi	doi	X
emaj-81	134	39	10.5195	10.5195	NUM
emaj-81	134	40	/	/	SYM
emaj-81	134	41	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	135	1	|	|	NOUN
emaj-81	135	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	135	3	an	an	DET
emaj-81	135	4	analysis	analysis	NOUN
emaj-81	135	5	of	of	ADP
emaj-81	135	6	the	the	DET
emaj-81	135	7	relationship	relationship	NOUN
emaj-81	135	8	between	between	ADP
emaj-81	135	9	ifac	ifac	NOUN
emaj-81	135	10	code	code	NOUN
emaj-81	135	11	of	of	ADP
emaj-81	135	12	ethics	ethic	NOUN
emaj-81	135	13	and	and	CCONJ
emaj-81	135	14	cpi	cpi	PROPN
emaj-81	135	15	page	page	NOUN
emaj-81	135	16	|46|	|46|	X
emaj-81	135	17	emerging	emerge	VERB
emaj-81	135	18	markets	market	NOUN
emaj-81	135	19	journal	journal	NOUN
emaj-81	135	20	implementation	implementation	NOUN
emaj-81	135	21	will	will	AUX
emaj-81	135	22	be	be	AUX
emaj-81	135	23	way	way	ADV
emaj-81	135	24	easier	easy	ADJ
emaj-81	135	25	in	in	ADP
emaj-81	135	26	countries	country	NOUN
emaj-81	135	27	that	that	PRON
emaj-81	135	28	are	be	AUX
emaj-81	135	29	distanced	distance	VERB
emaj-81	135	30	from	from	ADP
emaj-81	135	31	corruption	corruption	NOUN
emaj-81	135	32	.	.	PUNCT
emaj-81	136	1	this	this	DET
emaj-81	136	2	study	study	NOUN
emaj-81	136	3	can	can	AUX
emaj-81	136	4	comparatively	comparatively	ADV
emaj-81	136	5	be	be	AUX
emaj-81	136	6	expanded	expand	VERB
emaj-81	136	7	to	to	PART
emaj-81	136	8	analyze	analyze	VERB
emaj-81	136	9	the	the	DET
emaj-81	136	10	changes	change	NOUN
emaj-81	136	11	in	in	ADP
emaj-81	136	12	the	the	DET
emaj-81	136	13	numbers	number	NOUN
emaj-81	136	14	of	of	ADP
emaj-81	136	15	the	the	DET
emaj-81	136	16	organizations	organization	NOUN
emaj-81	136	17	applying	apply	VERB
emaj-81	136	18	and	and	CCONJ
emaj-81	136	19	not	not	PART
emaj-81	136	20	applying	apply	VERB
emaj-81	136	21	the	the	DET
emaj-81	136	22	ifac	ifac	NOUN
emaj-81	136	23	code	code	NOUN
emaj-81	136	24	of	of	ADP
emaj-81	136	25	ethics	ethic	NOUN
emaj-81	136	26	in	in	ADP
emaj-81	136	27	the	the	DET
emaj-81	136	28	coming	come	VERB
emaj-81	136	29	years	year	NOUN
emaj-81	136	30	and	and	CCONJ
emaj-81	136	31	reveal	reveal	VERB
emaj-81	136	32	the	the	DET
emaj-81	136	33	periodic	periodic	ADJ
emaj-81	136	34	differences	difference	NOUN
emaj-81	136	35	between	between	ADP
emaj-81	136	36	the	the	DET
emaj-81	136	37	current	current	ADJ
emaj-81	136	38	and	and	CCONJ
emaj-81	136	39	future	future	ADJ
emaj-81	136	40	status	status	NOUN
emaj-81	136	41	.	.	PUNCT
emaj-81	137	1	references	reference	NOUN
emaj-81	137	2	a.	a.	PROPN
emaj-81	137	3	ulgen	ulgen	PROPN
emaj-81	137	4	a.	a.	PROPN
emaj-81	137	5	,	,	PUNCT
emaj-81	137	6	dönmez	dönmez	PROPN
emaj-81	137	7	d.	d.	PROPN
emaj-81	137	8	,	,	PUNCT
emaj-81	137	9	"	"	PUNCT
emaj-81	137	10	türkiye'de	türkiye'de	NOUN
emaj-81	137	11	faaliyet	faaliyet	PROPN
emaj-81	137	12	gösteren	gösteren	PROPN
emaj-81	137	13	en	en	PROPN
emaj-81	137	14	büyük	büyük	PROPN
emaj-81	137	15	500	500	PROPN
emaj-81	137	16	i̇şletme'de	i̇şletme'de	PROPN
emaj-81	137	17	etik	etik	PROPN
emaj-81	137	18	kodlar	kodlar	PROPN
emaj-81	137	19	araştırması	araştırması	PROPN
emaj-81	137	20	"	"	PUNCT
emaj-81	137	21	,	,	PUNCT
emaj-81	137	22	marmara	marmara	PROPN
emaj-81	137	23	üniversitesi	üniversitesi	PROPN
emaj-81	137	24	sosyal	sosyal	PROPN
emaj-81	137	25	bilimler	bilimler	PROPN
emaj-81	137	26	enstitüsü	enstitüsü	VERB
emaj-81	137	27	hakemli	hakemli	PROPN
emaj-81	137	28	dergisi	dergisi	PROPN
emaj-81	137	29	:	:	PUNCT
emaj-81	137	30	öneri	öneri	NOUN
emaj-81	137	31	,	,	PUNCT
emaj-81	137	32	sayı:28	sayı:28	PROPN
emaj-81	137	33	,	,	PUNCT
emaj-81	137	34	yıl:14	yıl:14	PROPN
emaj-81	137	35	,	,	PUNCT
emaj-81	137	36	cilt:7	cilt:7	NOUN
emaj-81	137	37	,	,	PUNCT
emaj-81	137	38	haziran	haziran	NOUN
emaj-81	137	39	2007	2007	NUM
emaj-81	137	40	,	,	PUNCT
emaj-81	137	41	151	151	NUM
emaj-81	137	42	-	-	SYM
emaj-81	137	43	158	158	NUM
emaj-81	137	44	.	.	PUNCT
emaj-81	138	1	barry	barry	PROPN
emaj-81	138	2	,	,	PUNCT
emaj-81	138	3	v	v	PROPN
emaj-81	138	4	,	,	PUNCT
emaj-81	138	5	:	:	PUNCT
emaj-81	138	6	1979	1979	NUM
emaj-81	138	7	,	,	PUNCT
emaj-81	138	8	moral	moral	ADJ
emaj-81	138	9	issues	issue	NOUN
emaj-81	138	10	in	in	ADP
emaj-81	138	11	business	business	NOUN
emaj-81	138	12	(	(	PUNCT
emaj-81	138	13	wadsworth	wadsworth	PROPN
emaj-81	138	14	publishing	publishing	PROPN
emaj-81	138	15	co.	co.	PROPN
emaj-81	138	16	,	,	PUNCT
emaj-81	138	17	new	new	PROPN
emaj-81	138	18	york	york	PROPN
emaj-81	138	19	)	)	PUNCT
emaj-81	138	20	,	,	PUNCT
emaj-81	138	21	39	39	NUM
emaj-81	138	22	-	-	SYM
emaj-81	138	23	70	70	NUM
emaj-81	138	24	.	.	PUNCT
emaj-81	139	1	clements	clements	PROPN
emaj-81	139	2	,	,	PUNCT
emaj-81	139	3	c.	c.	PROPN
emaj-81	139	4	e.	e.	PROPN
emaj-81	139	5	,	,	PUNCT
emaj-81	139	6	neill	neill	PROPN
emaj-81	139	7	,	,	PUNCT
emaj-81	139	8	j.	j.	PROPN
emaj-81	139	9	,	,	PUNCT
emaj-81	139	10	&	&	CCONJ
emaj-81	139	11	stovall	stovall	PROPN
emaj-81	139	12	,	,	PUNCT
emaj-81	139	13	o.	o.	PROPN
emaj-81	139	14	s.	s.	PROPN
emaj-81	139	15	(	(	PUNCT
emaj-81	139	16	2009	2009	NUM
emaj-81	139	17	)	)	PUNCT
emaj-81	139	18	.	.	PUNCT
emaj-81	140	1	an	an	DET
emaj-81	140	2	analysis	analysis	NOUN
emaj-81	140	3	of	of	ADP
emaj-81	140	4	international	international	ADJ
emaj-81	140	5	accounting	accounting	NOUN
emaj-81	140	6	codes	code	NOUN
emaj-81	140	7	of	of	ADP
emaj-81	140	8	conduct	conduct	NOUN
emaj-81	140	9	,	,	PUNCT
emaj-81	140	10	journal	journal	NOUN
emaj-81	140	11	of	of	ADP
emaj-81	140	12	business	business	NOUN
emaj-81	140	13	ethics	ethic	NOUN
emaj-81	140	14	.	.	PUNCT
emaj-81	141	1	87	87	NUM
emaj-81	141	2	,	,	PUNCT
emaj-81	141	3	173	173	NUM
emaj-81	141	4	-	-	SYM
emaj-81	141	5	183	183	NUM
emaj-81	141	6	(	(	PUNCT
emaj-81	141	7	a	a	NOUN
emaj-81	141	8	)	)	PUNCT
emaj-81	141	9	.	.	PUNCT
emaj-81	142	1	clements	clements	PROPN
emaj-81	142	2	,	,	PUNCT
emaj-81	142	3	curtis	curtis	PROPN
emaj-81	142	4	and	and	CCONJ
emaj-81	142	5	neill	neill	PROPN
emaj-81	142	6	,	,	PUNCT
emaj-81	142	7	john	john	PROPN
emaj-81	142	8	d.	d.	PROPN
emaj-81	142	9	and	and	CCONJ
emaj-81	142	10	stovall	stovall	PROPN
emaj-81	142	11	,	,	PUNCT
emaj-81	142	12	o.	o.	PROPN
emaj-81	142	13	scott	scott	PROPN
emaj-81	142	14	(	(	PUNCT
emaj-81	142	15	2008	2008	NUM
emaj-81	142	16	)	)	PUNCT
emaj-81	142	17	.	.	PUNCT
emaj-81	143	1	the	the	DET
emaj-81	143	2	impact	impact	NOUN
emaj-81	143	3	of	of	ADP
emaj-81	143	4	cultural	cultural	ADJ
emaj-81	143	5	differences	difference	NOUN
emaj-81	143	6	on	on	ADP
emaj-81	143	7	the	the	DET
emaj-81	143	8	convergence	convergence	NOUN
emaj-81	143	9	of	of	ADP
emaj-81	143	10	international	international	ADJ
emaj-81	143	11	accounting	accounting	NOUN
emaj-81	143	12	codes	code	NOUN
emaj-81	143	13	of	of	ADP
emaj-81	143	14	ethics	ethic	NOUN
emaj-81	143	15	(	(	PUNCT
emaj-81	143	16	september	september	PROPN
emaj-81	143	17	30	30	NUM
emaj-81	143	18	,	,	PUNCT
emaj-81	143	19	2008	2008	NUM
emaj-81	143	20	)	)	PUNCT
emaj-81	143	21	.	.	PUNCT
emaj-81	144	1	aaa	aaa	NOUN
emaj-81	144	2	2009	2009	NUM
emaj-81	144	3	midyear	midyear	NOUN
emaj-81	144	4	international	international	ADJ
emaj-81	144	5	accounting	accounting	NOUN
emaj-81	144	6	section	section	NOUN
emaj-81	144	7	(	(	PUNCT
emaj-81	144	8	ias	ias	PROPN
emaj-81	144	9	)	)	PUNCT
emaj-81	144	10	meeting	meeting	NOUN
emaj-81	144	11	.	.	PUNCT
emaj-81	145	1	http://ssrn.com/abstract=1275950	http://ssrn.com/abstract=1275950	NOUN
emaj-81	145	2	(	(	PUNCT
emaj-81	145	3	b	b	NOUN
emaj-81	145	4	)	)	PUNCT
emaj-81	145	5	.	.	PUNCT
emaj-81	146	1	cohen	cohen	PROPN
emaj-81	146	2	,	,	PUNCT
emaj-81	146	3	jeffrey	jeffrey	PROPN
emaj-81	146	4	r.	r.	PROPN
emaj-81	146	5	;	;	PUNCT
emaj-81	146	6	pant	pant	NOUN
emaj-81	146	7	,	,	PUNCT
emaj-81	146	8	laurie	laurie	PROPN
emaj-81	146	9	w.	w.	PROPN
emaj-81	146	10	&	&	CCONJ
emaj-81	146	11	sharp	sharp	PROPN
emaj-81	146	12	,	,	PUNCT
emaj-81	146	13	david	david	PROPN
emaj-81	146	14	j.	j.	PROPN
emaj-81	146	15	(	(	PUNCT
emaj-81	146	16	1992	1992	NUM
emaj-81	146	17	)	)	PUNCT
emaj-81	146	18	.	.	PUNCT
emaj-81	147	1	cultural	cultural	ADJ
emaj-81	147	2	and	and	CCONJ
emaj-81	147	3	socioeconomic	socioeconomic	ADJ
emaj-81	147	4	constraints	constraint	NOUN
emaj-81	147	5	on	on	ADP
emaj-81	147	6	international	international	ADJ
emaj-81	147	7	codes	code	NOUN
emaj-81	147	8	of	of	ADP
emaj-81	147	9	ethics	ethic	NOUN
emaj-81	147	10	:	:	PUNCT
emaj-81	147	11	lessons	lesson	NOUN
emaj-81	147	12	from	from	ADP
emaj-81	147	13	accounting	account	VERB
emaj-81	147	14	.	.	PUNCT
emaj-81	148	1	journal	journal	PROPN
emaj-81	148	2	of	of	ADP
emaj-81	148	3	business	business	NOUN
emaj-81	148	4	ethics	ethic	NOUN
emaj-81	148	5	11	11	NUM
emaj-81	148	6	(	(	PUNCT
emaj-81	148	7	9	9	NUM
emaj-81	148	8	)	)	PUNCT
emaj-81	148	9	,	,	PUNCT
emaj-81	148	10	687	687	NUM
emaj-81	148	11	–	–	SYM
emaj-81	148	12	700	700	NUM
emaj-81	148	13	.	.	PUNCT
emaj-81	149	1	farrell	farrell	PROPN
emaj-81	149	2	,	,	PUNCT
emaj-81	149	3	b.	b.	PROPN
emaj-81	149	4	and	and	CCONJ
emaj-81	149	5	cobbin	cobbin	PROPN
emaj-81	149	6	,	,	PUNCT
emaj-81	149	7	d.	d.	PROPN
emaj-81	149	8	(	(	PUNCT
emaj-81	149	9	2000	2000	NUM
emaj-81	149	10	)	)	PUNCT
emaj-81	149	11	,	,	PUNCT
emaj-81	149	12	an	an	DET
emaj-81	149	13	analysis	analysis	NOUN
emaj-81	149	14	of	of	ADP
emaj-81	149	15	the	the	DET
emaj-81	149	16	ethical	ethical	ADJ
emaj-81	149	17	environment	environment	NOUN
emaj-81	149	18	of	of	ADP
emaj-81	149	19	the	the	DET
emaj-81	149	20	international	international	ADJ
emaj-81	149	21	accounting	accounting	NOUN
emaj-81	149	22	profession	profession	NOUN
emaj-81	149	23	.	.	PUNCT
emaj-81	150	1	business	business	NOUN
emaj-81	150	2	ethics	ethic	NOUN
emaj-81	150	3	:	:	PUNCT
emaj-81	150	4	a	a	DET
emaj-81	150	5	european	european	PROPN
emaj-81	150	6	review	review	NOUN
emaj-81	150	7	,	,	PUNCT
emaj-81	150	8	9	9	NUM
emaj-81	150	9	,	,	PUNCT
emaj-81	150	10	20–30	20–30	NUM
emaj-81	150	11	.	.	PUNCT
emaj-81	151	1	farrell	farrell	PROPN
emaj-81	151	2	,	,	PUNCT
emaj-81	151	3	brian	brian	PROPN
emaj-81	151	4	;	;	PUNCT
emaj-81	151	5	cobbin	cobbin	PROPN
emaj-81	151	6	,	,	PUNCT
emaj-81	151	7	deirdre	deirdre	PROPN
emaj-81	151	8	.	.	PUNCT
emaj-81	152	1	a	a	DET
emaj-81	152	2	content	content	NOUN
emaj-81	152	3	analysis	analysis	NOUN
emaj-81	152	4	of	of	ADP
emaj-81	152	5	codes	code	NOUN
emaj-81	152	6	of	of	ADP
emaj-81	152	7	ethics	ethic	NOUN
emaj-81	152	8	from	from	ADP
emaj-81	152	9	fiftyseven	fiftyseven	ADJ
emaj-81	152	10	national	national	ADJ
emaj-81	152	11	accounting	accounting	PROPN
emaj-81	152	12	organisations	organisation	NOUN
emaj-81	152	13	business	business	NOUN
emaj-81	152	14	ethics	ethic	NOUN
emaj-81	152	15	:	:	PUNCT
emaj-81	152	16	a	a	DET
emaj-81	152	17	european	european	PROPN
emaj-81	152	18	review	review	PROPN
emaj-81	152	19	.	.	PUNCT
emaj-81	153	1	jul2000	jul2000	PROPN
emaj-81	153	2	,	,	PUNCT
emaj-81	153	3	vol	vol	NOUN
emaj-81	153	4	.	.	NOUN
emaj-81	153	5	9	9	NUM
emaj-81	153	6	issue	issue	NOUN
emaj-81	153	7	3	3	NUM
emaj-81	153	8	,	,	PUNCT
emaj-81	153	9	180190	180190	NUM
emaj-81	153	10	.	.	PUNCT
emaj-81	154	1	farrell	farrell	PROPN
emaj-81	154	2	,	,	PUNCT
emaj-81	154	3	h.	h.	PROPN
emaj-81	154	4	and	and	CCONJ
emaj-81	154	5	farrell	farrell	PROPN
emaj-81	154	6	,	,	PUNCT
emaj-81	154	7	b.	b.	PROPN
emaj-81	154	8	j.	j.	PROPN
emaj-81	154	9	:	:	PUNCT
emaj-81	154	10	1998	1998	NUM
emaj-81	154	11	the	the	DET
emaj-81	154	12	language	language	NOUN
emaj-81	154	13	of	of	ADP
emaj-81	154	14	business	business	NOUN
emaj-81	154	15	codes	code	NOUN
emaj-81	154	16	of	of	ADP
emaj-81	154	17	ethics	ethic	NOUN
emaj-81	154	18	:	:	PUNCT
emaj-81	154	19	implications	implication	NOUN
emaj-81	154	20	of	of	ADP
emaj-81	154	21	knowledge	knowledge	NOUN
emaj-81	154	22	and	and	CCONJ
emaj-81	154	23	power	power	NOUN
emaj-81	154	24	journal	journal	PROPN
emaj-81	154	25	of	of	ADP
emaj-81	154	26	business	business	NOUN
emaj-81	154	27	ethics	ethic	NOUN
emaj-81	154	28	17	17	NUM
emaj-81	154	29	:	:	PUNCT
emaj-81	154	30	587	587	NUM
emaj-81	154	31	-	-	SYM
emaj-81	154	32	601	601	NUM
emaj-81	154	33	,	,	PUNCT
emaj-81	154	34	gluer	gluer	NOUN
emaj-81	154	35	academic	academic	ADJ
emaj-81	154	36	publishers	publisher	NOUN
emaj-81	154	37	.	.	PUNCT
emaj-81	155	1	printed	print	VERB
emaj-81	155	2	in	in	ADP
emaj-81	155	3	the	the	DET
emaj-81	155	4	netherlands	netherlands	PROPN
emaj-81	155	5	.	.	PUNCT
emaj-81	156	1	ferrell	ferrell	PROPN
emaj-81	156	2	,	,	PUNCT
emaj-81	156	3	o.	o.	PROPN
emaj-81	156	4	c.	c.	PROPN
emaj-81	156	5	and	and	CCONJ
emaj-81	156	6	j.	j.	PROPN
emaj-81	156	7	fraedrich	fraedrich	PROPN
emaj-81	156	8	:	:	PUNCT
emaj-81	156	9	1991	1991	NUM
emaj-81	156	10	,	,	PUNCT
emaj-81	156	11	business	business	NOUN
emaj-81	156	12	ethics	ethic	NOUN
emaj-81	156	13	:	:	PUNCT
emaj-81	156	14	ethical	ethical	ADJ
emaj-81	156	15	decision	decision	NOUN
emaj-81	156	16	making	making	NOUN
emaj-81	156	17	and	and	CCONJ
emaj-81	156	18	cases	case	NOUN
emaj-81	156	19	(	(	PUNCT
emaj-81	156	20	houghton	houghton	PROPN
emaj-81	156	21	mifflin	mifflin	PROPN
emaj-81	156	22	company	company	PROPN
emaj-81	156	23	,	,	PUNCT
emaj-81	156	24	boston	boston	PROPN
emaj-81	156	25	)	)	PUNCT
emaj-81	156	26	,	,	PUNCT
emaj-81	156	27	p.	p.	NOUN
emaj-81	156	28	60	60	NUM
emaj-81	156	29	.	.	PUNCT
emaj-81	157	1	https://webmail.khas.edu.tr/owa/redir.aspx?surl=yckapmx0rhcaiy2ceame7clbrt8h5lvyhcvxouaq9u-wjuspelbscggadab0ahaaogavac8acwbzahiabgauagmabwbtac8ayqbiahmadabyageaywb0ad0amqayadcanqa5aduamaa.&url=http%3a%2f%2fssrn.com%2fabstract%3d1275950	https://webmail.khas.edu.tr/owa/redir.aspx?surl=yckapmx0rhcaiy2ceame7clbrt8h5lvyhcvxouaq9u-wjuspelbscggadab0ahaaogavac8acwbzahiabgauagmabwbtac8ayqbiahmadabyageaywb0ad0amqayadcanqa5aduamaa.&url=http%3a%2f%2fssrn.com%2fabstract%3d1275950	NOUN
emaj-81	157	2	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	PROPN
emaj-81	158	1	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	PROPN
emaj-81	158	2	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	PROPN
emaj-81	158	3	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	PROPN
emaj-81	158	4	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	PROPN
emaj-81	158	5	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	http://ehis.ebscohost.com/eds/search/basic?sid=7aaf5c70-6c11-4004-87b7-e68e6036cd86%40sessionmgr4003&vid=1&hid=4102	PROPN
emaj-81	158	6	volume	volume	NOUN
emaj-81	158	7	5	5	NUM
emaj-81	158	8	no	no	DET
emaj-81	158	9	2	2	NUM
emaj-81	158	10	(	(	PUNCT
emaj-81	158	11	2015	2015	NUM
emaj-81	158	12	)	)	PUNCT
emaj-81	158	13	|	|	ADV
emaj-81	158	14	issn	issn	VERB
emaj-81	158	15	2158	2158	NUM
emaj-81	158	16	-	-	SYM
emaj-81	158	17	8708	8708	NUM
emaj-81	158	18	(	(	PUNCT
emaj-81	158	19	online	online	NOUN
emaj-81	158	20	)	)	PUNCT
emaj-81	158	21	|	|	ADV
emaj-81	158	22	doi	doi	X
emaj-81	158	23	10.5195	10.5195	NUM
emaj-81	158	24	/	/	SYM
emaj-81	158	25	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	159	1	|	|	NOUN
emaj-81	159	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	159	3	ayşe	ayşe	PROPN
emaj-81	159	4	i̇rem	i̇rem	PROPN
emaj-81	159	5	keskin	keskin	PROPN
emaj-81	159	6	,	,	PUNCT
emaj-81	159	7	elçin	elçin	PROPN
emaj-81	159	8	yılmaz	yılmaz	PROPN
emaj-81	159	9	işık	işık	VERB
emaj-81	159	10	emerging	emerge	VERB
emaj-81	159	11	markets	market	NOUN
emaj-81	159	12	journal	journal	NOUN
emaj-81	159	13	|	|	ADV
emaj-81	159	14	p	p	NOUN
emaj-81	159	15	a	a	DET
emaj-81	159	16	g	g	NOUN
emaj-81	159	17	e	e	NOUN
emaj-81	159	18	|47	|47	NOUN
emaj-81	159	19	“	"	PUNCT
emaj-81	159	20	helping	help	VERB
emaj-81	159	21	countries	country	NOUN
emaj-81	159	22	combat	combat	NOUN
emaj-81	159	23	corruption	corruption	NOUN
emaj-81	159	24	:	:	PUNCT
emaj-81	159	25	the	the	DET
emaj-81	159	26	role	role	NOUN
emaj-81	159	27	of	of	ADP
emaj-81	159	28	the	the	DET
emaj-81	159	29	world	world	PROPN
emaj-81	159	30	bank	bank	PROPN
emaj-81	159	31	,	,	PUNCT
emaj-81	159	32	”	"	PUNCT
emaj-81	159	33	prem	prem	PROPN
emaj-81	159	34	network	network	NOUN
emaj-81	159	35	,	,	PUNCT
emaj-81	159	36	the	the	DET
emaj-81	159	37	world	world	PROPN
emaj-81	159	38	bank	bank	PROPN
emaj-81	159	39	,	,	PUNCT
emaj-81	159	40	washington	washington	PROPN
emaj-81	159	41	,	,	PUNCT
emaj-81	159	42	d.c	d.c	PROPN
emaj-81	159	43	.	.	PROPN
emaj-81	159	44	,	,	PUNCT
emaj-81	159	45	september	september	PROPN
emaj-81	159	46	1997	1997	NUM
emaj-81	159	47	,	,	PUNCT
emaj-81	159	48	http://www1.worldbank.org/publicsecto	http://www1.worldbank.org/publicsecto	PROPN
emaj-81	159	49	r	r	X
emaj-81	159	50	/	/	SYM
emaj-81	159	51	anticorrupt	anticorrupt	ADJ
emaj-81	159	52	/	/	SYM
emaj-81	159	53	corruptn	corruptn	NOUN
emaj-81	159	54	/	/	SYM
emaj-81	159	55	corrptn.pdf	corrptn.pdf	X
emaj-81	159	56	.	.	PUNCT
emaj-81	160	1	hite	hite	PROPN
emaj-81	160	2	,	,	PUNCT
emaj-81	160	3	r.	r.	PROPN
emaj-81	160	4	,	,	PUNCT
emaj-81	160	5	bellizzi	bellizzi	NOUN
emaj-81	160	6	,	,	PUNCT
emaj-81	160	7	j.	j.	PROPN
emaj-81	160	8	and	and	CCONJ
emaj-81	160	9	fraser	fraser	PROPN
emaj-81	160	10	,	,	PUNCT
emaj-81	160	11	c.	c.	PROPN
emaj-81	160	12	1988	1988	NUM
emaj-81	160	13	.	.	PUNCT
emaj-81	161	1	'	'	PUNCT
emaj-81	161	2	a	a	DET
emaj-81	161	3	content	content	NOUN
emaj-81	161	4	analysis	analysis	NOUN
emaj-81	161	5	of	of	ADP
emaj-81	161	6	ethical	ethical	ADJ
emaj-81	161	7	policy	policy	NOUN
emaj-81	161	8	statements	statement	NOUN
emaj-81	161	9	regarding	regard	VERB
emaj-81	161	10	marketing	marketing	NOUN
emaj-81	161	11	activities	activity	NOUN
emaj-81	161	12	'	'	PART
emaj-81	161	13	.	.	PUNCT
emaj-81	162	1	journal	journal	PROPN
emaj-81	162	2	of	of	ADP
emaj-81	162	3	business	business	NOUN
emaj-81	162	4	ethics	ethic	NOUN
emaj-81	162	5	,	,	PUNCT
emaj-81	162	6	7:10	7:10	NUM
emaj-81	162	7	,	,	PUNCT
emaj-81	162	8	771	771	NUM
emaj-81	162	9	-	-	SYM
emaj-81	162	10	776	776	NUM
emaj-81	162	11	.	.	PUNCT
emaj-81	163	1	husted	huste	VERB
emaj-81	163	2	,	,	PUNCT
emaj-81	163	3	b.w	b.w	PROPN
emaj-81	163	4	.	.	PROPN
emaj-81	163	5	(	(	PUNCT
emaj-81	163	6	1999	1999	NUM
emaj-81	163	7	)	)	PUNCT
emaj-81	163	8	.	.	PUNCT
emaj-81	164	1	wealth	wealth	NOUN
emaj-81	164	2	,	,	PUNCT
emaj-81	164	3	culture	culture	NOUN
emaj-81	164	4	and	and	CCONJ
emaj-81	164	5	corruption	corruption	NOUN
emaj-81	164	6	.	.	PUNCT
emaj-81	165	1	journal	journal	PROPN
emaj-81	165	2	of	of	ADP
emaj-81	165	3	international	international	ADJ
emaj-81	165	4	business	business	NOUN
emaj-81	165	5	studies	study	NOUN
emaj-81	165	6	,	,	PUNCT
emaj-81	165	7	vol.30	vol.30	NOUN
emaj-81	165	8	,	,	PUNCT
emaj-81	165	9	no.2	no.2	PROPN
emaj-81	165	10	,	,	PUNCT
emaj-81	165	11	339359	339359	NUM
emaj-81	165	12	.	.	PUNCT
emaj-81	166	1	iesba	iesba	PROPN
emaj-81	166	2	handbook	handbook	NOUN
emaj-81	166	3	of	of	ADP
emaj-81	166	4	the	the	DET
emaj-81	166	5	code	code	NOUN
emaj-81	166	6	of	of	ADP
emaj-81	166	7	ethics	ethic	NOUN
emaj-81	166	8	for	for	ADP
emaj-81	166	9	professional	professional	ADJ
emaj-81	166	10	accountants	accountant	NOUN
emaj-81	166	11	2014	2014	NUM
emaj-81	166	12	edition	edition	NOUN
emaj-81	166	13	,	,	PUNCT
emaj-81	166	14	http://www.ifac.org	http://www.ifac.org	PUNCT
emaj-81	166	15	/sites	/site	NOUN
emaj-81	166	16	/	/	SYM
emaj-81	166	17	default	default	NOUN
emaj-81	166	18	/	/	SYM
emaj-81	166	19	files	file	NOUN
emaj-81	166	20	/	/	SYM
emaj-81	166	21	publications	publication	NOUN
emaj-81	166	22	/	/	SYM
emaj-81	166	23	files/201	files/201	ADJ
emaj-81	166	24	4-iesba-handbook.pdf	4-iesba-handbook.pdf	NOUN
emaj-81	166	25	.	.	PUNCT
emaj-81	167	1	ifac	ifac	NOUN
emaj-81	167	2	:	:	PUNCT
emaj-81	167	3	2014	2014	NUM
emaj-81	167	4	,	,	PUNCT
emaj-81	167	5	“	"	PUNCT
emaj-81	167	6	compliance	compliance	NOUN
emaj-81	167	7	responses	response	NOUN
emaj-81	167	8	and	and	CCONJ
emaj-81	167	9	action	action	NOUN
emaj-81	167	10	plans	plan	NOUN
emaj-81	167	11	”	"	PUNCT
emaj-81	167	12	,	,	PUNCT
emaj-81	167	13	https://www.ifac.org/aboutifac/membership/complianceprogram/compliance-responses	https://www.ifac.org/aboutifac/membership/complianceprogram/compliance-response	NOUN
emaj-81	167	14	.	.	PROPN
emaj-81	167	15	ifac	ifac	NOUN
emaj-81	167	16	:	:	PUNCT
emaj-81	167	17	2015	2015	NUM
emaj-81	167	18	,	,	PUNCT
emaj-81	167	19	“	"	PUNCT
emaj-81	167	20	history	history	NOUN
emaj-81	167	21	”	"	PUNCT
emaj-81	167	22	,	,	PUNCT
emaj-81	167	23	http://www.ifac.org/aboutifac/organization-overview/history	http://www.ifac.org/aboutifac/organization-overview/history	PROPN
emaj-81	167	24	.	.	PUNCT
emaj-81	168	1	langlois	langlois	PROPN
emaj-81	168	2	,	,	PUNCT
emaj-81	168	3	c.	c.	PROPN
emaj-81	168	4	and	and	CCONJ
emaj-81	168	5	schlegelmilch	schlegelmilch	PROPN
emaj-81	168	6	,	,	PUNCT
emaj-81	168	7	b.	b.	PROPN
emaj-81	168	8	1990	1990	NUM
emaj-81	168	9	,	,	PUNCT
emaj-81	168	10	'	'	PUNCT
emaj-81	168	11	do	do	VERB
emaj-81	168	12	corporate	corporate	ADJ
emaj-81	168	13	codes	code	NOUN
emaj-81	168	14	of	of	ADP
emaj-81	168	15	ethics	ethic	NOUN
emaj-81	168	16	reflect	reflect	VERB
emaj-81	168	17	national	national	ADJ
emaj-81	168	18	character	character	NOUN
emaj-81	168	19	?	?	PUNCT
emaj-81	169	1	evidence	evidence	NOUN
emaj-81	169	2	from	from	ADP
emaj-81	169	3	europe	europe	PROPN
emaj-81	169	4	and	and	CCONJ
emaj-81	169	5	the	the	DET
emaj-81	169	6	united	united	PROPN
emaj-81	169	7	states	states	PROPN
emaj-81	169	8	'	'	PART
emaj-81	169	9	.	.	PUNCT
emaj-81	170	1	journal	journal	PROPN
emaj-81	170	2	of	of	ADP
emaj-81	170	3	international	international	ADJ
emaj-81	170	4	business	business	NOUN
emaj-81	170	5	studies	study	NOUN
emaj-81	170	6	,	,	PUNCT
emaj-81	170	7	21:4	21:4	NUM
emaj-81	170	8	,	,	PUNCT
emaj-81	170	9	519	519	NUM
emaj-81	170	10	-	-	SYM
emaj-81	170	11	539	539	NUM
emaj-81	170	12	.	.	PUNCT
emaj-81	171	1	macrae	macrae	NOUN
emaj-81	171	2	,	,	PUNCT
emaj-81	171	3	john.(1982).underdevelopment	john.(1982).underdevelopment	VERB
emaj-81	171	4	and	and	CCONJ
emaj-81	171	5	the	the	DET
emaj-81	171	6	economics	economic	NOUN
emaj-81	171	7	of	of	ADP
emaj-81	171	8	corruption	corruption	NOUN
emaj-81	171	9	:	:	PUNCT
emaj-81	171	10	a	a	DET
emaj-81	171	11	game	game	NOUN
emaj-81	171	12	theory	theory	NOUN
emaj-81	171	13	approach	approach	NOUN
emaj-81	171	14	.	.	PUNCT
emaj-81	172	1	world	world	NOUN
emaj-81	172	2	development	development	PROPN
emaj-81	172	3	,	,	PUNCT
emaj-81	172	4	vol.10	vol.10	NOUN
emaj-81	172	5	,	,	PUNCT
emaj-81	172	6	no.88,pp	no.88,pp	PROPN
emaj-81	172	7	.	.	PUNCT
emaj-81	173	1	677	677	NUM
emaj-81	173	2	-	-	SYM
emaj-81	173	3	687	687	NUM
emaj-81	173	4	.	.	PUNCT
emaj-81	174	1	pelfrey	pelfrey	PROPN
emaj-81	174	2	,	,	PUNCT
emaj-81	174	3	s.	s.	PROPN
emaj-81	174	4	and	and	CCONJ
emaj-81	174	5	e.	e.	PROPN
emaj-81	174	6	peacock	peacock	PROPN
emaj-81	174	7	:	:	PUNCT
emaj-81	174	8	1991	1991	NUM
emaj-81	174	9	,	,	PUNCT
emaj-81	174	10	'	'	PUNCT
emaj-81	174	11	ethical	ethical	ADJ
emaj-81	174	12	codes	code	NOUN
emaj-81	174	13	of	of	ADP
emaj-81	174	14	conduct	conduct	NOUN
emaj-81	174	15	are	be	AUX
emaj-81	174	16	improving	improve	VERB
emaj-81	174	17	'	'	PUNCT
emaj-81	174	18	,	,	PUNCT
emaj-81	174	19	business	business	NOUN
emaj-81	174	20	forum	forum	NOUN
emaj-81	174	21	(	(	PUNCT
emaj-81	174	22	spring	spring	PROPN
emaj-81	174	23	)	)	PUNCT
emaj-81	174	24	,	,	PUNCT
emaj-81	174	25	14	14	NUM
emaj-81	174	26	-	-	SYM
emaj-81	174	27	18	18	NUM
emaj-81	174	28	.	.	PUNCT
emaj-81	175	1	saha	saha	PROPN
emaj-81	175	2	,	,	PUNCT
emaj-81	175	3	shrabani	shrabani	PROPN
emaj-81	175	4	;	;	PUNCT
emaj-81	175	5	gounder	gounder	ADJ
emaj-81	175	6	,	,	PUNCT
emaj-81	175	7	rukmani	rukmani	PROPN
emaj-81	175	8	;	;	PUNCT
emaj-81	175	9	jen	jen	PROPN
emaj-81	175	10	-	-	PUNCT
emaj-81	175	11	je	je	PROPN
emaj-81	175	12	su	su	PROPN
emaj-81	175	13	.	.	PROPN
emaj-81	175	14	is	be	AUX
emaj-81	175	15	there	there	PRON
emaj-81	175	16	a	a	DET
emaj-81	175	17	"	"	PUNCT
emaj-81	175	18	consensus	consensus	NOUN
emaj-81	175	19	"	"	PUNCT
emaj-81	175	20	towards	towards	ADP
emaj-81	175	21	transparency	transparency	NOUN
emaj-81	175	22	international	international	NOUN
emaj-81	175	23	's	's	PART
emaj-81	175	24	corruption	corruption	NOUN
emaj-81	175	25	perceptions	perception	NOUN
emaj-81	175	26	index	index	NOUN
emaj-81	175	27	?	?	PUNCT
emaj-81	175	28	.	.	PUNCT
emaj-81	176	1	international	international	ADJ
emaj-81	176	2	journal	journal	PROPN
emaj-81	176	3	of	of	ADP
emaj-81	176	4	business	business	NOUN
emaj-81	176	5	studies	study	NOUN
emaj-81	176	6	.	.	PUNCT
emaj-81	177	1	dec2012	dec2012	NOUN
emaj-81	177	2	,	,	PUNCT
emaj-81	177	3	vol	vol	NOUN
emaj-81	177	4	.	.	NOUN
emaj-81	177	5	19	19	NUM
emaj-81	177	6	issue	issue	NOUN
emaj-81	177	7	2	2	NUM
emaj-81	177	8	,	,	PUNCT
emaj-81	177	9	1	1	NUM
emaj-81	177	10	-	-	SYM
emaj-81	177	11	9	9	NUM
emaj-81	177	12	.	.	PUNCT
emaj-81	177	13	schlegelmilch	schlegelmilch	PROPN
emaj-81	177	14	,	,	PUNCT
emaj-81	177	15	b.	b.	PROPN
emaj-81	177	16	and	and	CCONJ
emaj-81	177	17	j.	j.	PROPN
emaj-81	177	18	houston	houston	PROPN
emaj-81	177	19	:	:	PUNCT
emaj-81	177	20	1989	1989	NUM
emaj-81	177	21	,	,	PUNCT
emaj-81	177	22	'	'	PUNCT
emaj-81	177	23	corporate	corporate	ADJ
emaj-81	177	24	codes	code	NOUN
emaj-81	177	25	of	of	ADP
emaj-81	177	26	ethics	ethic	NOUN
emaj-81	177	27	in	in	ADP
emaj-81	177	28	large	large	ADJ
emaj-81	177	29	u.k	u.k	PROPN
emaj-81	177	30	.	.	PROPN
emaj-81	177	31	companies	company	NOUN
emaj-81	177	32	:	:	PUNCT
emaj-81	177	33	an	an	DET
emaj-81	177	34	empirical	empirical	ADJ
emaj-81	177	35	investigation	investigation	NOUN
emaj-81	177	36	of	of	ADP
emaj-81	177	37	use	use	NOUN
emaj-81	177	38	,	,	PUNCT
emaj-81	177	39	content	content	NOUN
emaj-81	177	40	and	and	CCONJ
emaj-81	177	41	attitudes	attitude	NOUN
emaj-81	177	42	'	'	PART
emaj-81	177	43	,	,	PUNCT
emaj-81	177	44	european	european	PROPN
emaj-81	177	45	journal	journal	PROPN
emaj-81	177	46	of	of	ADP
emaj-81	177	47	marketing	marketing	PROPN
emaj-81	177	48	(	(	PUNCT
emaj-81	177	49	u.k	u.k	NOUN
emaj-81	177	50	.	.	PROPN
emaj-81	177	51	)	)	PUNCT
emaj-81	177	52	23(6	23(6	NUM
emaj-81	177	53	)	)	PUNCT
emaj-81	177	54	,	,	PUNCT
emaj-81	177	55	7	7	NUM
emaj-81	177	56	-	-	SYM
emaj-81	177	57	24	24	NUM
emaj-81	177	58	.	.	PUNCT
emaj-81	178	1	volume	volume	NOUN
emaj-81	178	2	5	5	NUM
emaj-81	178	3	no	no	DET
emaj-81	178	4	2	2	NUM
emaj-81	178	5	(	(	PUNCT
emaj-81	178	6	2015	2015	NUM
emaj-81	178	7	)	)	PUNCT
emaj-81	178	8	|	|	ADV
emaj-81	178	9	issn	issn	VERB
emaj-81	178	10	2158	2158	NUM
emaj-81	178	11	-	-	SYM
emaj-81	178	12	8708	8708	NUM
emaj-81	178	13	(	(	PUNCT
emaj-81	178	14	online	online	NOUN
emaj-81	178	15	)	)	PUNCT
emaj-81	178	16	|	|	ADV
emaj-81	178	17	doi	doi	X
emaj-81	178	18	10.5195	10.5195	NUM
emaj-81	178	19	/	/	SYM
emaj-81	178	20	emaj.2015.81	emaj.2015.81	NOUN
emaj-81	179	1	|	|	NOUN
emaj-81	179	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-81	179	3	an	an	DET
emaj-81	179	4	analysis	analysis	NOUN
emaj-81	179	5	of	of	ADP
emaj-81	179	6	the	the	DET
emaj-81	179	7	relationship	relationship	NOUN
emaj-81	179	8	between	between	ADP
emaj-81	179	9	ifac	ifac	NOUN
emaj-81	179	10	code	code	NOUN
emaj-81	179	11	of	of	ADP
emaj-81	179	12	ethics	ethic	NOUN
emaj-81	179	13	and	and	CCONJ
emaj-81	179	14	cpi	cpi	PROPN
emaj-81	179	15	page	page	NOUN
emaj-81	179	16	|48|	|48|	NOUN
emaj-81	179	17	emerging	emerge	VERB
emaj-81	179	18	markets	market	NOUN
emaj-81	179	19	journal	journal	PROPN
emaj-81	179	20	seligson	seligson	PROPN
emaj-81	179	21	,	,	PUNCT
emaj-81	179	22	mitchell	mitchell	PROPN
emaj-81	179	23	a	a	PROPN
emaj-81	179	24	..	..	PUNCT
emaj-81	179	25	in	in	ADP
emaj-81	179	26	part	part	NOUN
emaj-81	179	27	special	special	ADJ
emaj-81	179	28	issue	issue	NOUN
emaj-81	179	29	(	(	PUNCT
emaj-81	179	30	pp	pp	ADJ
emaj-81	179	31	.	.	PUNCT
emaj-81	180	1	324	324	NUM
emaj-81	180	2	-	-	SYM
emaj-81	180	3	404	404	NUM
emaj-81	180	4	)	)	PUNCT
emaj-81	180	5	.	.	PUNCT
emaj-81	181	1	the	the	DET
emaj-81	181	2	measurement	measurement	NOUN
emaj-81	181	3	and	and	CCONJ
emaj-81	181	4	impact	impact	NOUN
emaj-81	181	5	of	of	ADP
emaj-81	181	6	corruption	corruption	NOUN
emaj-81	181	7	victimization	victimization	NOUN
emaj-81	181	8	:	:	PUNCT
emaj-81	181	9	survey	survey	VERB
emaj-81	181	10	evidence	evidence	NOUN
emaj-81	181	11	from	from	ADP
emaj-81	181	12	latin	latin	PROPN
emaj-81	181	13	america	america	PROPN
emaj-81	181	14	.	.	PUNCT
emaj-81	182	1	corruption	corruption	NOUN
emaj-81	182	2	and	and	CCONJ
emaj-81	182	3	development	development	NOUN
emaj-81	182	4	:	:	PUNCT
emaj-81	182	5	analysis	analysis	NOUN
emaj-81	182	6	and	and	CCONJ
emaj-81	182	7	measurement	measurement	NOUN
emaj-81	182	8	,	,	PUNCT
emaj-81	182	9	world	world	NOUN
emaj-81	182	10	development	development	NOUN
emaj-81	182	11	.	.	PUNCT
emaj-81	183	1	2006	2006	NUM
emaj-81	183	2	34(2):381	34(2):381	NUM
emaj-81	183	3	-	-	PUNCT
emaj-81	183	4	404	404	NUM
emaj-81	183	5	.	.	PUNCT
emaj-81	184	1	shachaf	shachaf	PROPN
emaj-81	184	2	,	,	PUNCT
emaj-81	184	3	p.	p.	NOUN
emaj-81	184	4	(	(	PUNCT
emaj-81	184	5	2005	2005	NUM
emaj-81	184	6	)	)	PUNCT
emaj-81	184	7	.	.	PUNCT
emaj-81	185	1	a	a	DET
emaj-81	185	2	global	global	ADJ
emaj-81	185	3	perspective	perspective	NOUN
emaj-81	185	4	on	on	ADP
emaj-81	185	5	library	library	PROPN
emaj-81	185	6	association	association	NOUN
emaj-81	185	7	codes	code	NOUN
emaj-81	185	8	of	of	ADP
emaj-81	185	9	ethics	ethic	NOUN
emaj-81	185	10	.	.	PUNCT
emaj-81	186	1	library	library	PROPN
emaj-81	186	2	&	&	CCONJ
emaj-81	186	3	information	information	PROPN
emaj-81	186	4	science	science	PROPN
emaj-81	186	5	research	research	NOUN
emaj-81	186	6	,	,	PUNCT
emaj-81	186	7	27(4	27(4	PROPN
emaj-81	186	8	)	)	PUNCT
emaj-81	186	9	,	,	PUNCT
emaj-81	186	10	513	513	NUM
emaj-81	186	11	-	-	SYM
emaj-81	186	12	533	533	NUM
emaj-81	186	13	.	.	PUNCT
emaj-81	186	14	stapenhurst	stapenhurst	PROPN
emaj-81	186	15	,	,	PUNCT
emaj-81	186	16	r.	r.	PROPN
emaj-81	186	17	(	(	PUNCT
emaj-81	186	18	2000	2000	NUM
emaj-81	186	19	)	)	PUNCT
emaj-81	186	20	.	.	PUNCT
emaj-81	187	1	the	the	DET
emaj-81	187	2	media	medium	NOUN
emaj-81	187	3	’s	’s	PART
emaj-81	187	4	role	role	NOUN
emaj-81	187	5	in	in	ADP
emaj-81	187	6	curbing	curb	VERB
emaj-81	187	7	corruption	corruption	NOUN
emaj-81	187	8	[	[	X
emaj-81	187	9	working	work	VERB
emaj-81	187	10	paper	paper	NOUN
emaj-81	187	11	]	]	PUNCT
emaj-81	187	12	,	,	PUNCT
emaj-81	187	13	world	world	PROPN
emaj-81	187	14	bank	bank	PROPN
emaj-81	187	15	institute	institute	PROPN
emaj-81	187	16	,	,	PUNCT
emaj-81	187	17	world	world	PROPN
emaj-81	187	18	bank	bank	PROPN
emaj-81	187	19	.	.	PUNCT
emaj-81	188	1	tanzi	tanzi	PROPN
emaj-81	188	2	,	,	PUNCT
emaj-81	188	3	v.	v.	PROPN
emaj-81	188	4	(	(	PUNCT
emaj-81	188	5	1998	1998	NUM
emaj-81	188	6	)	)	PUNCT
emaj-81	188	7	.	.	PUNCT
emaj-81	189	1	corruption	corruption	NOUN
emaj-81	189	2	around	around	ADP
emaj-81	189	3	the	the	DET
emaj-81	189	4	world	world	NOUN
emaj-81	189	5	:	:	PUNCT
emaj-81	189	6	causes	cause	NOUN
emaj-81	189	7	,	,	PUNCT
emaj-81	189	8	consequences	consequence	NOUN
emaj-81	189	9	,	,	PUNCT
emaj-81	189	10	scope	scope	NOUN
emaj-81	189	11	,	,	PUNCT
emaj-81	189	12	and	and	CCONJ
emaj-81	189	13	cures	cure	VERB
emaj-81	189	14	[	[	PUNCT
emaj-81	189	15	imf	imf	PROPN
emaj-81	189	16	working	working	PROPN
emaj-81	189	17	paper	paper	NOUN
emaj-81	189	18	,	,	PUNCT
emaj-81	189	19	98/63	98/63	NUM
emaj-81	189	20	]	]	PUNCT
emaj-81	189	21	.	.	PUNCT
emaj-81	190	1	washington	washington	PROPN
emaj-81	190	2	:	:	PUNCT
emaj-81	190	3	international	international	ADJ
emaj-81	190	4	monetary	monetary	ADJ
emaj-81	190	5	fund	fund	PROPN
emaj-81	190	6	.	.	PUNCT
emaj-81	191	1	taylor	taylor	PROPN
emaj-81	191	2	,	,	PUNCT
emaj-81	191	3	paul	paul	PROPN
emaj-81	191	4	w.	w.	PROPN
emaj-81	191	5	;	;	PUNCT
emaj-81	191	6	1975	1975	NUM
emaj-81	191	7	,	,	PUNCT
emaj-81	191	8	principles	principle	NOUN
emaj-81	191	9	of	of	ADP
emaj-81	191	10	ethic	ethic	NOUN
emaj-81	191	11	:	:	PUNCT
emaj-81	191	12	an	an	DET
emaj-81	191	13	introduction	introduction	NOUN
emaj-81	191	14	(	(	PUNCT
emaj-81	191	15	dickerson	dickerson	PROPN
emaj-81	191	16	publishing	publishing	PROPN
emaj-81	191	17	co.	co.	PROPN
emaj-81	191	18	,	,	PUNCT
emaj-81	191	19	inc	inc	PROPN
emaj-81	191	20	.	.	PROPN
emaj-81	191	21	,	,	PUNCT
emaj-81	191	22	encino	encino	PROPN
emaj-81	191	23	,	,	PUNCT
emaj-81	191	24	california	california	PROPN
emaj-81	191	25	)	)	PUNCT
emaj-81	191	26	.	.	PUNCT
emaj-81	192	1	transparency	transparency	NOUN
emaj-81	192	2	international	international	PROPN
emaj-81	192	3	.	.	PUNCT
emaj-81	193	1	corruption	corruption	NOUN
emaj-81	193	2	perceptions	perception	NOUN
emaj-81	193	3	index	index	NOUN
emaj-81	193	4	2014	2014	NUM
emaj-81	193	5	technical	technical	ADJ
emaj-81	193	6	methodology	methodology	NOUN
emaj-81	193	7	note	note	NOUN
emaj-81	193	8	,	,	PUNCT
emaj-81	193	9	http://www.transparency.org/cpi2014/in	http://www.transparency.org/cpi2014/in	X
emaj-81	193	10	_	_	PROPN
emaj-81	193	11	detail	detail	NOUN
emaj-81	193	12	2015	2015	NUM
emaj-81	193	13	.	.	PUNCT
emaj-81	194	1	transparency	transparency	NOUN
emaj-81	194	2	international	international	PROPN
emaj-81	194	3	.	.	PUNCT
emaj-81	195	1	corruption	corruption	NOUN
emaj-81	195	2	perceptions	perception	NOUN
emaj-81	195	3	index	index	NOUN
emaj-81	195	4	2014	2014	NUM
emaj-81	195	5	short	short	ADJ
emaj-81	195	6	methodology	methodology	NOUN
emaj-81	195	7	note	note	NOUN
emaj-81	195	8	,	,	PUNCT
emaj-81	195	9	http://www.transparency.org/cpi2014/in	http://www.transparency.org/cpi2014/in	X
emaj-81	195	10	_	_	PROPN
emaj-81	195	11	detail	detail	NOUN
emaj-81	195	12	2015	2015	NUM
emaj-81	195	13	.	.	PUNCT
emaj-81	196	1	wines	wine	NOUN
emaj-81	196	2	,	,	PUNCT
emaj-81	196	3	william	william	PROPN
emaj-81	196	4	a.	a.	PROPN
emaj-81	196	5	&	&	CCONJ
emaj-81	196	6	napier	napier	PROPN
emaj-81	196	7	,	,	PUNCT
emaj-81	196	8	nancy	nancy	PROPN
emaj-81	196	9	k.	k.	PROPN
emaj-81	196	10	(	(	PUNCT
emaj-81	196	11	1992	1992	NUM
emaj-81	196	12	)	)	PUNCT
emaj-81	196	13	.	.	PUNCT
emaj-81	197	1	toward	toward	ADP
emaj-81	197	2	an	an	DET
emaj-81	197	3	understanding	understanding	NOUN
emaj-81	197	4	of	of	ADP
emaj-81	197	5	crosscultural	crosscultural	ADJ
emaj-81	197	6	ethics	ethic	NOUN
emaj-81	197	7	:	:	PUNCT
emaj-81	197	8	a	a	DET
emaj-81	197	9	tentative	tentative	ADJ
emaj-81	197	10	model	model	NOUN
emaj-81	197	11	.	.	PUNCT
emaj-81	198	1	journal	journal	PROPN
emaj-81	198	2	of	of	ADP
emaj-81	198	3	business	business	NOUN
emaj-81	198	4	ethics	ethic	NOUN
emaj-81	198	5	11	11	NUM
emaj-81	198	6	(	(	PUNCT
emaj-81	198	7	11	11	NUM
emaj-81	198	8	)	)	PUNCT
emaj-81	198	9	,	,	PUNCT
emaj-81	198	10	831	831	NUM
emaj-81	198	11	–	–	PUNCT
emaj-81	198	12	841	841	NUM
emaj-81	198	13	.	.	PUNCT