id	sid	tid	token	lemma	pos
fueconorg-12078	1	1	12078	12078	NUM
fueconorg-12078	1	2	facta	facta	PROPN
fueconorg-12078	1	3	universitatis	universitatis	PROPN
fueconorg-12078	1	4	series	series	NOUN
fueconorg-12078	1	5	:	:	PUNCT
fueconorg-12078	1	6	economics	economic	NOUN
fueconorg-12078	1	7	and	and	CCONJ
fueconorg-12078	1	8	organization	organization	NOUN
fueconorg-12078	1	9	vol	vol	NOUN
fueconorg-12078	1	10	.	.	PROPN
fueconorg-12078	1	11	20	20	NUM
fueconorg-12078	1	12	,	,	PUNCT
fueconorg-12078	1	13	no	no	DET
fueconorg-12078	1	14	4	4	NUM
fueconorg-12078	1	15	,	,	PUNCT
fueconorg-12078	1	16	2023	2023	NUM
fueconorg-12078	1	17	,	,	PUNCT
fueconorg-12078	1	18	pp	pp	ADJ
fueconorg-12078	1	19	.	.	PUNCT
fueconorg-12078	2	1	315	315	NUM
fueconorg-12078	2	2	322	322	NUM
fueconorg-12078	2	3	https://doi.org/10.22190/fueo230829020p	https://doi.org/10.22190/fueo230829020p	NOUN
fueconorg-12078	2	4	©	©	ADP
fueconorg-12078	2	5	2023	2023	NUM
fueconorg-12078	2	6	by	by	ADP
fueconorg-12078	2	7	university	university	PROPN
fueconorg-12078	2	8	of	of	ADP
fueconorg-12078	2	9	niš	niš	PROPN
fueconorg-12078	2	10	,	,	PUNCT
fueconorg-12078	2	11	serbia	serbia	PROPN
fueconorg-12078	2	12	|	|	ADV
fueconorg-12078	2	13	creative	creative	ADJ
fueconorg-12078	2	14	commons	common	NOUN
fueconorg-12078	2	15	licence	licence	NOUN
fueconorg-12078	2	16	:	:	PUNCT
fueconorg-12078	2	17	cc	cc	VERB
fueconorg-12078	2	18	by	by	ADP
fueconorg-12078	2	19	-	-	PUNCT
fueconorg-12078	2	20	nc	nc	PROPN
fueconorg-12078	2	21	-	-	PUNCT
fueconorg-12078	2	22	nd	nd	NOUN
fueconorg-12078	2	23	review	review	NOUN
fueconorg-12078	2	24	paper	paper	NOUN
fueconorg-12078	2	25	investigating	investigate	VERB
fueconorg-12078	2	26	financial	financial	ADJ
fueconorg-12078	2	27	frauds	fraud	NOUN
fueconorg-12078	2	28	in	in	ADP
fueconorg-12078	2	29	the	the	DET
fueconorg-12078	2	30	modern	modern	ADJ
fueconorg-12078	2	31	landscape	landscape	NOUN
fueconorg-12078	2	32	:	:	PUNCT
fueconorg-12078	2	33	a	a	DET
fueconorg-12078	2	34	forensic	forensic	ADJ
fueconorg-12078	2	35	accounting	accounting	NOUN
fueconorg-12078	2	36	perspective	perspective	NOUN
fueconorg-12078	2	37	in	in	ADP
fueconorg-12078	2	38	the	the	DET
fueconorg-12078	2	39	covid-19	covid-19	PROPN
fueconorg-12078	2	40	era1	era1	NOUN
fueconorg-12078	2	41	udc	udc	NOUN
fueconorg-12078	2	42	343.983:657.632	343.983:657.632	PROPN
fueconorg-12078	2	43	616.98:578.834	616.98:578.834	PROPN
fueconorg-12078	2	44	miloš	miloš	PROPN
fueconorg-12078	2	45	pavlović1,2	pavlović1,2	PROPN
fueconorg-12078	2	46	,	,	PUNCT
fueconorg-12078	2	47	tadija	tadija	VERB
fueconorg-12078	2	48	đukić3	đukić3	PROPN
fueconorg-12078	2	49	,	,	PUNCT
fueconorg-12078	2	50	čedomir	čedomir	PROPN
fueconorg-12078	2	51	gligorić1	gligorić1	PROPN
fueconorg-12078	2	52	1belgrade	1belgrade	NUM
fueconorg-12078	2	53	business	business	NOUN
fueconorg-12078	2	54	and	and	CCONJ
fueconorg-12078	2	55	arts	arts	PROPN
fueconorg-12078	2	56	academy	academy	PROPN
fueconorg-12078	2	57	of	of	ADP
fueconorg-12078	2	58	applied	apply	VERB
fueconorg-12078	2	59	studies	study	NOUN
fueconorg-12078	2	60	,	,	PUNCT
fueconorg-12078	2	61	belgrade	belgrade	PROPN
fueconorg-12078	2	62	,	,	PUNCT
fueconorg-12078	2	63	republic	republic	NOUN
fueconorg-12078	2	64	of	of	ADP
fueconorg-12078	2	65	serbia	serbia	PROPN
fueconorg-12078	2	66	2university	2university	PROPN
fueconorg-12078	2	67	of	of	ADP
fueconorg-12078	2	68	priština	priština	PROPN
fueconorg-12078	2	69	,	,	PUNCT
fueconorg-12078	2	70	faculty	faculty	NOUN
fueconorg-12078	2	71	of	of	ADP
fueconorg-12078	2	72	economics	economic	NOUN
fueconorg-12078	2	73	,	,	PUNCT
fueconorg-12078	2	74	kosovska	kosovska	PROPN
fueconorg-12078	2	75	mitrovica	mitrovica	PROPN
fueconorg-12078	2	76	,	,	PUNCT
fueconorg-12078	2	77	republic	republic	NOUN
fueconorg-12078	2	78	of	of	ADP
fueconorg-12078	2	79	serbia	serbia	PROPN
fueconorg-12078	2	80	3university	3university	PROPN
fueconorg-12078	2	81	of	of	ADP
fueconorg-12078	2	82	niš	niš	NOUN
fueconorg-12078	2	83	,	,	PUNCT
fueconorg-12078	2	84	faculty	faculty	NOUN
fueconorg-12078	2	85	of	of	ADP
fueconorg-12078	2	86	economics	economic	NOUN
fueconorg-12078	2	87	,	,	PUNCT
fueconorg-12078	2	88	niš	niš	NOUN
fueconorg-12078	2	89	,	,	PUNCT
fueconorg-12078	2	90	republic	republic	NOUN
fueconorg-12078	2	91	of	of	ADP
fueconorg-12078	2	92	serbia	serbia	PROPN
fueconorg-12078	2	93	orcid	orcid	PROPN
fueconorg-12078	3	1	i	i	PRON
fueconorg-12078	3	2	d	d	PROPN
fueconorg-12078	3	3	:	:	PUNCT
fueconorg-12078	3	4	miloš	miloš	NOUN
fueconorg-12078	3	5	pavlović	pavlović	NOUN
fueconorg-12078	3	6	https://orcid.org/0000-0003-4112-6905	https://orcid.org/0000-0003-4112-6905	PROPN
fueconorg-12078	3	7	tadija	tadija	VERB
fueconorg-12078	3	8	đukić	đukić	PROPN
fueconorg-12078	3	9	https://orcid.org/0000-0003-4793-8592	https://orcid.org/0000-0003-4793-8592	PROPN
fueconorg-12078	3	10	čedomir	čedomir	PROPN
fueconorg-12078	3	11	gligorić	gligorić	NOUN
fueconorg-12078	3	12	https://orcid.org/0000-0002-9847-0929	https://orcid.org/0000-0002-9847-0929	NOUN
fueconorg-12078	3	13	abstract	abstract	ADJ
fueconorg-12078	3	14	.	.	PUNCT
fueconorg-12078	4	1	this	this	DET
fueconorg-12078	4	2	paper	paper	NOUN
fueconorg-12078	4	3	explores	explore	VERB
fueconorg-12078	4	4	the	the	DET
fueconorg-12078	4	5	evolving	evolve	VERB
fueconorg-12078	4	6	landscape	landscape	NOUN
fueconorg-12078	4	7	of	of	ADP
fueconorg-12078	4	8	forensic	forensic	ADJ
fueconorg-12078	4	9	accounting	accounting	NOUN
fueconorg-12078	4	10	,	,	PUNCT
fueconorg-12078	4	11	particularly	particularly	ADV
fueconorg-12078	4	12	in	in	ADP
fueconorg-12078	4	13	the	the	DET
fueconorg-12078	4	14	context	context	NOUN
fueconorg-12078	4	15	of	of	ADP
fueconorg-12078	4	16	changing	change	VERB
fueconorg-12078	4	17	financial	financial	ADJ
fueconorg-12078	4	18	frauds	fraud	NOUN
fueconorg-12078	4	19	and	and	CCONJ
fueconorg-12078	4	20	the	the	DET
fueconorg-12078	4	21	challenges	challenge	NOUN
fueconorg-12078	4	22	posed	pose	VERB
fueconorg-12078	4	23	by	by	ADP
fueconorg-12078	4	24	the	the	DET
fueconorg-12078	4	25	covid-19	covid-19	PROPN
fueconorg-12078	4	26	pandemic	pandemic	NOUN
fueconorg-12078	4	27	.	.	PUNCT
fueconorg-12078	5	1	the	the	DET
fueconorg-12078	5	2	progression	progression	NOUN
fueconorg-12078	5	3	of	of	ADP
fueconorg-12078	5	4	financial	financial	ADJ
fueconorg-12078	5	5	fraud	fraud	NOUN
fueconorg-12078	5	6	over	over	ADP
fueconorg-12078	5	7	time	time	NOUN
fueconorg-12078	5	8	,	,	PUNCT
fueconorg-12078	5	9	driven	drive	VERB
fueconorg-12078	5	10	by	by	ADP
fueconorg-12078	5	11	technological	technological	ADJ
fueconorg-12078	5	12	advancements	advancement	NOUN
fueconorg-12078	5	13	and	and	CCONJ
fueconorg-12078	5	14	shifting	shift	VERB
fueconorg-12078	5	15	business	business	NOUN
fueconorg-12078	5	16	environments	environment	NOUN
fueconorg-12078	5	17	,	,	PUNCT
fueconorg-12078	5	18	highlights	highlight	VERB
fueconorg-12078	5	19	the	the	DET
fueconorg-12078	5	20	necessity	necessity	NOUN
fueconorg-12078	5	21	for	for	ADP
fueconorg-12078	5	22	adaptive	adaptive	ADJ
fueconorg-12078	5	23	and	and	CCONJ
fueconorg-12078	5	24	innovative	innovative	ADJ
fueconorg-12078	5	25	approaches	approach	NOUN
fueconorg-12078	5	26	to	to	PART
fueconorg-12078	5	27	fraud	fraud	VERB
fueconorg-12078	5	28	detection	detection	NOUN
fueconorg-12078	5	29	and	and	CCONJ
fueconorg-12078	5	30	prevention	prevention	NOUN
fueconorg-12078	5	31	.	.	PUNCT
fueconorg-12078	6	1	advanced	advanced	ADJ
fueconorg-12078	6	2	methodologies	methodology	NOUN
fueconorg-12078	6	3	,	,	PUNCT
fueconorg-12078	6	4	including	include	VERB
fueconorg-12078	6	5	data	datum	NOUN
fueconorg-12078	6	6	analytics	analytic	NOUN
fueconorg-12078	6	7	,	,	PUNCT
fueconorg-12078	6	8	digital	digital	ADJ
fueconorg-12078	6	9	forensics	forensic	NOUN
fueconorg-12078	6	10	,	,	PUNCT
fueconorg-12078	6	11	and	and	CCONJ
fueconorg-12078	6	12	artificial	artificial	ADJ
fueconorg-12078	6	13	intelligence	intelligence	NOUN
fueconorg-12078	6	14	,	,	PUNCT
fueconorg-12078	6	15	have	have	AUX
fueconorg-12078	6	16	empowered	empower	VERB
fueconorg-12078	6	17	forensic	forensic	ADJ
fueconorg-12078	6	18	accountants	accountant	NOUN
fueconorg-12078	6	19	to	to	PART
fueconorg-12078	6	20	confront	confront	VERB
fueconorg-12078	6	21	increasingly	increasingly	ADV
fueconorg-12078	6	22	sophisticated	sophisticated	ADJ
fueconorg-12078	6	23	fraud	fraud	NOUN
fueconorg-12078	6	24	schemes	scheme	NOUN
fueconorg-12078	6	25	.	.	PUNCT
fueconorg-12078	7	1	the	the	DET
fueconorg-12078	7	2	examination	examination	NOUN
fueconorg-12078	7	3	of	of	ADP
fueconorg-12078	7	4	frauds	fraud	NOUN
fueconorg-12078	7	5	arising	arise	VERB
fueconorg-12078	7	6	from	from	ADP
fueconorg-12078	7	7	the	the	DET
fueconorg-12078	7	8	pandemic	pandemic	ADJ
fueconorg-12078	7	9	underscores	underscore	VERB
fueconorg-12078	7	10	the	the	DET
fueconorg-12078	7	11	resilience	resilience	NOUN
fueconorg-12078	7	12	of	of	ADP
fueconorg-12078	7	13	fraudsters	fraudster	NOUN
fueconorg-12078	7	14	in	in	ADP
fueconorg-12078	7	15	exploiting	exploit	VERB
fueconorg-12078	7	16	vulnerabilities	vulnerability	NOUN
fueconorg-12078	7	17	during	during	ADP
fueconorg-12078	7	18	crises	crisis	NOUN
fueconorg-12078	7	19	.	.	PUNCT
fueconorg-12078	8	1	this	this	DET
fueconorg-12078	8	2	paper	paper	NOUN
fueconorg-12078	8	3	underscores	underscore	VERB
fueconorg-12078	8	4	the	the	DET
fueconorg-12078	8	5	importance	importance	NOUN
fueconorg-12078	8	6	of	of	ADP
fueconorg-12078	8	7	forensic	forensic	ADJ
fueconorg-12078	8	8	accounting	accounting	NOUN
fueconorg-12078	8	9	in	in	ADP
fueconorg-12078	8	10	upholding	uphold	VERB
fueconorg-12078	8	11	financial	financial	ADJ
fueconorg-12078	8	12	integrity	integrity	NOUN
fueconorg-12078	8	13	,	,	PUNCT
fueconorg-12078	8	14	ethical	ethical	ADJ
fueconorg-12078	8	15	standards	standard	NOUN
fueconorg-12078	8	16	,	,	PUNCT
fueconorg-12078	8	17	and	and	CCONJ
fueconorg-12078	8	18	business	business	NOUN
fueconorg-12078	8	19	resilience	resilience	NOUN
fueconorg-12078	8	20	.	.	PUNCT
fueconorg-12078	9	1	it	it	PRON
fueconorg-12078	9	2	calls	call	VERB
fueconorg-12078	9	3	for	for	ADP
fueconorg-12078	9	4	continuous	continuous	ADJ
fueconorg-12078	9	5	research	research	NOUN
fueconorg-12078	9	6	,	,	PUNCT
fueconorg-12078	9	7	innovation	innovation	NOUN
fueconorg-12078	9	8	,	,	PUNCT
fueconorg-12078	9	9	and	and	CCONJ
fueconorg-12078	9	10	vigilance	vigilance	NOUN
fueconorg-12078	9	11	in	in	ADP
fueconorg-12078	9	12	the	the	DET
fueconorg-12078	9	13	field	field	NOUN
fueconorg-12078	9	14	of	of	ADP
fueconorg-12078	9	15	forensic	forensic	ADJ
fueconorg-12078	9	16	accounting	accounting	NOUN
fueconorg-12078	9	17	to	to	PART
fueconorg-12078	9	18	counter	counter	VERB
fueconorg-12078	9	19	emerging	emerge	VERB
fueconorg-12078	9	20	fraud	fraud	NOUN
fueconorg-12078	9	21	schemes	scheme	NOUN
fueconorg-12078	9	22	and	and	CCONJ
fueconorg-12078	9	23	evolving	evolve	VERB
fueconorg-12078	9	24	business	business	NOUN
fueconorg-12078	9	25	landscapes	landscape	NOUN
fueconorg-12078	9	26	.	.	PUNCT
fueconorg-12078	10	1	key	key	ADJ
fueconorg-12078	10	2	words	word	NOUN
fueconorg-12078	10	3	:	:	PUNCT
fueconorg-12078	10	4	forensic	forensic	ADJ
fueconorg-12078	10	5	accounting	accounting	NOUN
fueconorg-12078	10	6	,	,	PUNCT
fueconorg-12078	10	7	financial	financial	ADJ
fueconorg-12078	10	8	frauds	fraud	NOUN
fueconorg-12078	10	9	,	,	PUNCT
fueconorg-12078	10	10	covid-19	covid-19	PROPN
fueconorg-12078	10	11	,	,	PUNCT
fueconorg-12078	10	12	fraud	fraud	NOUN
fueconorg-12078	10	13	detection	detection	NOUN
fueconorg-12078	10	14	,	,	PUNCT
fueconorg-12078	10	15	prevention	prevention	NOUN
fueconorg-12078	10	16	,	,	PUNCT
fueconorg-12078	10	17	ethical	ethical	ADJ
fueconorg-12078	10	18	standards	standard	NOUN
fueconorg-12078	10	19	.	.	PUNCT
fueconorg-12078	11	1	jel	jel	PROPN
fueconorg-12078	11	2	classification	classification	NOUN
fueconorg-12078	11	3	:	:	PUNCT
fueconorg-12078	11	4	m42	m42	NUM
fueconorg-12078	11	5	,	,	PUNCT
fueconorg-12078	11	6	m48	m48	PROPN
fueconorg-12078	11	7	,	,	PUNCT
fueconorg-12078	11	8	g21	g21	PROPN
fueconorg-12078	11	9	,	,	PUNCT
fueconorg-12078	11	10	g28	g28	NOUN
fueconorg-12078	11	11	,	,	PUNCT
fueconorg-12078	11	12	o17	o17	PROPN
fueconorg-12078	11	13	.	.	PUNCT
fueconorg-12078	11	14	received	receive	VERB
fueconorg-12078	11	15	august	august	PROPN
fueconorg-12078	11	16	29	29	NUM
fueconorg-12078	11	17	,	,	PUNCT
fueconorg-12078	11	18	2023	2023	NUM
fueconorg-12078	11	19	/	/	PUNCT
fueconorg-12078	11	20	revised	revise	VERB
fueconorg-12078	11	21	december	december	PROPN
fueconorg-12078	11	22	01	01	NUM
fueconorg-12078	11	23	,	,	PUNCT
fueconorg-12078	11	24	2023	2023	NUM
fueconorg-12078	11	25	/	/	PUNCT
fueconorg-12078	11	26	accepted	accept	VERB
fueconorg-12078	11	27	december	december	PROPN
fueconorg-12078	11	28	04	04	NUM
fueconorg-12078	11	29	,	,	PUNCT
fueconorg-12078	11	30	2023	2023	NUM
fueconorg-12078	11	31	corresponding	correspond	VERB
fueconorg-12078	11	32	author	author	NOUN
fueconorg-12078	11	33	:	:	PUNCT
fueconorg-12078	11	34	miloš	miloš	PROPN
fueconorg-12078	11	35	pavlović	pavlović	VERB
fueconorg-12078	11	36	belgrade	belgrade	PROPN
fueconorg-12078	11	37	business	business	PROPN
fueconorg-12078	11	38	and	and	CCONJ
fueconorg-12078	11	39	arts	arts	PROPN
fueconorg-12078	11	40	academy	academy	PROPN
fueconorg-12078	11	41	of	of	ADP
fueconorg-12078	11	42	applied	apply	VERB
fueconorg-12078	11	43	studies	study	NOUN
fueconorg-12078	11	44	,	,	PUNCT
fueconorg-12078	11	45	kraljice	kraljice	NOUN
fueconorg-12078	11	46	marije	marije	PROPN
fueconorg-12078	11	47	73	73	NUM
fueconorg-12078	11	48	,	,	PUNCT
fueconorg-12078	11	49	11000	11000	NUM
fueconorg-12078	11	50	belgrade	belgrade	PROPN
fueconorg-12078	11	51	,	,	PUNCT
fueconorg-12078	11	52	republic	republic	NOUN
fueconorg-12078	11	53	of	of	ADP
fueconorg-12078	11	54	serbia	serbia	PROPN
fueconorg-12078	11	55	|	|	ADV
fueconorg-12078	12	1	e	e	NOUN
fueconorg-12078	13	1	-	-	NOUN
fueconorg-12078	14	1	mail	mail	NOUN
fueconorg-12078	14	2	:	:	PUNCT
fueconorg-12078	14	3	milos.pavlovic@pr.ac.rs	milos.pavlovic@pr.ac.rs	PROPN
fueconorg-12078	14	4	https://orcid.org/0000-0003-4112-6905	https://orcid.org/0000-0003-4112-6905	PROPN
fueconorg-12078	14	5	https://orcid.org/0000-0003-4793-8592	https://orcid.org/0000-0003-4793-8592	NOUN
fueconorg-12078	14	6	https://orcid.org/0000-0002-9847-0929	https://orcid.org/0000-0002-9847-0929	VERB
fueconorg-12078	14	7	mailto:milos.pavlovic@pr.ac.rs	mailto:milos.pavlovic@pr.ac.rs	ADJ
fueconorg-12078	14	8	316	316	NUM
fueconorg-12078	14	9	m.	m.	NOUN
fueconorg-12078	14	10	pavlović	pavlović	NOUN
fueconorg-12078	14	11	,	,	PUNCT
fueconorg-12078	14	12	t.	t.	PROPN
fueconorg-12078	14	13	đukić	đukić	PROPN
fueconorg-12078	14	14	,	,	PUNCT
fueconorg-12078	14	15	č	č	PROPN
fueconorg-12078	14	16	.	.	PUNCT
fueconorg-12078	15	1	gligorić	gligorić	NOUN
fueconorg-12078	15	2	1	1	NUM
fueconorg-12078	15	3	.	.	PUNCT
fueconorg-12078	16	1	introduction	introduction	NOUN
fueconorg-12078	16	2	forensic	forensic	ADJ
fueconorg-12078	16	3	accounting	accounting	NOUN
fueconorg-12078	16	4	has	have	AUX
fueconorg-12078	16	5	emerged	emerge	VERB
fueconorg-12078	16	6	as	as	ADP
fueconorg-12078	16	7	a	a	DET
fueconorg-12078	16	8	critical	critical	ADJ
fueconorg-12078	16	9	discipline	discipline	NOUN
fueconorg-12078	16	10	that	that	PRON
fueconorg-12078	16	11	plays	play	VERB
fueconorg-12078	16	12	a	a	DET
fueconorg-12078	16	13	pivotal	pivotal	ADJ
fueconorg-12078	16	14	role	role	NOUN
fueconorg-12078	16	15	in	in	ADP
fueconorg-12078	16	16	detecting	detect	VERB
fueconorg-12078	16	17	and	and	CCONJ
fueconorg-12078	16	18	investigating	investigate	VERB
fueconorg-12078	16	19	financial	financial	ADJ
fueconorg-12078	16	20	irregularities	irregularity	NOUN
fueconorg-12078	16	21	,	,	PUNCT
fueconorg-12078	16	22	including	include	VERB
fueconorg-12078	16	23	fraud	fraud	NOUN
fueconorg-12078	16	24	,	,	PUNCT
fueconorg-12078	16	25	misappropriation	misappropriation	NOUN
fueconorg-12078	16	26	,	,	PUNCT
fueconorg-12078	16	27	and	and	CCONJ
fueconorg-12078	16	28	other	other	ADJ
fueconorg-12078	16	29	financial	financial	ADJ
fueconorg-12078	16	30	crimes	crime	NOUN
fueconorg-12078	16	31	.	.	PUNCT
fueconorg-12078	17	1	this	this	DET
fueconorg-12078	17	2	specialized	specialized	ADJ
fueconorg-12078	17	3	field	field	NOUN
fueconorg-12078	17	4	combines	combine	VERB
fueconorg-12078	17	5	accounting	accounting	NOUN
fueconorg-12078	17	6	,	,	PUNCT
fueconorg-12078	17	7	auditing	auditing	NOUN
fueconorg-12078	17	8	,	,	PUNCT
fueconorg-12078	17	9	investigative	investigative	ADJ
fueconorg-12078	17	10	skills	skill	NOUN
fueconorg-12078	17	11	,	,	PUNCT
fueconorg-12078	17	12	and	and	CCONJ
fueconorg-12078	17	13	legal	legal	ADJ
fueconorg-12078	17	14	knowledge	knowledge	NOUN
fueconorg-12078	17	15	to	to	PART
fueconorg-12078	17	16	uncover	uncover	VERB
fueconorg-12078	17	17	hidden	hide	VERB
fueconorg-12078	17	18	financial	financial	ADJ
fueconorg-12078	17	19	information	information	NOUN
fueconorg-12078	17	20	and	and	CCONJ
fueconorg-12078	17	21	provide	provide	VERB
fueconorg-12078	17	22	evidence	evidence	NOUN
fueconorg-12078	17	23	for	for	ADP
fueconorg-12078	17	24	legal	legal	ADJ
fueconorg-12078	17	25	proceedings	proceeding	NOUN
fueconorg-12078	17	26	.	.	PUNCT
fueconorg-12078	18	1	forensic	forensic	ADJ
fueconorg-12078	18	2	accountants	accountant	NOUN
fueconorg-12078	18	3	serve	serve	VERB
fueconorg-12078	18	4	as	as	ADP
fueconorg-12078	18	5	financial	financial	ADJ
fueconorg-12078	18	6	detectives	detective	NOUN
fueconorg-12078	18	7	,	,	PUNCT
fueconorg-12078	18	8	meticulously	meticulously	ADV
fueconorg-12078	18	9	analyzing	analyze	VERB
fueconorg-12078	18	10	financial	financial	ADJ
fueconorg-12078	18	11	records	record	NOUN
fueconorg-12078	18	12	,	,	PUNCT
fueconorg-12078	18	13	transactions	transaction	NOUN
fueconorg-12078	18	14	,	,	PUNCT
fueconorg-12078	18	15	and	and	CCONJ
fueconorg-12078	18	16	patterns	pattern	NOUN
fueconorg-12078	18	17	to	to	PART
fueconorg-12078	18	18	unveil	unveil	VERB
fueconorg-12078	18	19	instances	instance	NOUN
fueconorg-12078	18	20	of	of	ADP
fueconorg-12078	18	21	financial	financial	ADJ
fueconorg-12078	18	22	misconduct	misconduct	NOUN
fueconorg-12078	18	23	.	.	PUNCT
fueconorg-12078	19	1	their	their	PRON
fueconorg-12078	19	2	work	work	NOUN
fueconorg-12078	19	3	extends	extend	VERB
fueconorg-12078	19	4	beyond	beyond	ADP
fueconorg-12078	19	5	traditional	traditional	ADJ
fueconorg-12078	19	6	accounting	accounting	NOUN
fueconorg-12078	19	7	practices	practice	NOUN
fueconorg-12078	19	8	,	,	PUNCT
fueconorg-12078	19	9	addressing	address	VERB
fueconorg-12078	19	10	complex	complex	ADJ
fueconorg-12078	19	11	financial	financial	ADJ
fueconorg-12078	19	12	disputes	dispute	NOUN
fueconorg-12078	19	13	and	and	CCONJ
fueconorg-12078	19	14	legal	legal	ADJ
fueconorg-12078	19	15	issues	issue	NOUN
fueconorg-12078	19	16	.	.	PUNCT
fueconorg-12078	20	1	in	in	ADP
fueconorg-12078	20	2	today	today	NOUN
fueconorg-12078	20	3	's	's	PART
fueconorg-12078	20	4	rapidly	rapidly	ADV
fueconorg-12078	20	5	evolving	evolve	VERB
fueconorg-12078	20	6	business	business	NOUN
fueconorg-12078	20	7	landscape	landscape	NOUN
fueconorg-12078	20	8	,	,	PUNCT
fueconorg-12078	20	9	the	the	DET
fueconorg-12078	20	10	role	role	NOUN
fueconorg-12078	20	11	of	of	ADP
fueconorg-12078	20	12	forensic	forensic	ADJ
fueconorg-12078	20	13	accounting	accounting	NOUN
fueconorg-12078	20	14	has	have	AUX
fueconorg-12078	20	15	gained	gain	VERB
fueconorg-12078	20	16	even	even	ADV
fueconorg-12078	20	17	greater	great	ADJ
fueconorg-12078	20	18	importance	importance	NOUN
fueconorg-12078	20	19	,	,	PUNCT
fueconorg-12078	20	20	as	as	SCONJ
fueconorg-12078	20	21	financial	financial	ADJ
fueconorg-12078	20	22	crimes	crime	NOUN
fueconorg-12078	20	23	have	have	AUX
fueconorg-12078	20	24	become	become	VERB
fueconorg-12078	20	25	increasingly	increasingly	ADV
fueconorg-12078	20	26	sophisticated	sophisticated	ADJ
fueconorg-12078	20	27	and	and	CCONJ
fueconorg-12078	20	28	technology	technology	NOUN
fueconorg-12078	20	29	-	-	PUNCT
fueconorg-12078	20	30	driven	drive	VERB
fueconorg-12078	20	31	.	.	PUNCT
fueconorg-12078	21	1	the	the	DET
fueconorg-12078	21	2	outbreak	outbreak	NOUN
fueconorg-12078	21	3	of	of	ADP
fueconorg-12078	21	4	the	the	DET
fueconorg-12078	21	5	covid-19	covid-19	PROPN
fueconorg-12078	21	6	pandemic	pandemic	NOUN
fueconorg-12078	21	7	in	in	ADP
fueconorg-12078	21	8	late	late	ADJ
fueconorg-12078	21	9	2019	2019	NUM
fueconorg-12078	21	10	marked	mark	VERB
fueconorg-12078	21	11	an	an	DET
fueconorg-12078	21	12	unprecedented	unprecedented	ADJ
fueconorg-12078	21	13	global	global	ADJ
fueconorg-12078	21	14	crisis	crisis	NOUN
fueconorg-12078	21	15	that	that	PRON
fueconorg-12078	21	16	swiftly	swiftly	ADV
fueconorg-12078	21	17	impacted	impact	VERB
fueconorg-12078	21	18	various	various	ADJ
fueconorg-12078	21	19	aspects	aspect	NOUN
fueconorg-12078	21	20	of	of	ADP
fueconorg-12078	21	21	society	society	NOUN
fueconorg-12078	21	22	,	,	PUNCT
fueconorg-12078	21	23	including	include	VERB
fueconorg-12078	21	24	the	the	DET
fueconorg-12078	21	25	business	business	NOUN
fueconorg-12078	21	26	world	world	NOUN
fueconorg-12078	21	27	.	.	PUNCT
fueconorg-12078	22	1	the	the	DET
fueconorg-12078	22	2	pandemic	pandemic	ADJ
fueconorg-12078	22	3	introduced	introduce	VERB
fueconorg-12078	22	4	new	new	ADJ
fueconorg-12078	22	5	challenges	challenge	NOUN
fueconorg-12078	22	6	that	that	PRON
fueconorg-12078	22	7	businesses	business	NOUN
fueconorg-12078	22	8	had	have	VERB
fueconorg-12078	22	9	to	to	PART
fueconorg-12078	22	10	navigate	navigate	VERB
fueconorg-12078	22	11	,	,	PUNCT
fueconorg-12078	22	12	including	include	VERB
fueconorg-12078	22	13	disruptions	disruption	NOUN
fueconorg-12078	22	14	to	to	ADP
fueconorg-12078	22	15	operations	operation	NOUN
fueconorg-12078	22	16	,	,	PUNCT
fueconorg-12078	22	17	changes	change	NOUN
fueconorg-12078	22	18	in	in	ADP
fueconorg-12078	22	19	consumer	consumer	NOUN
fueconorg-12078	22	20	behavior	behavior	NOUN
fueconorg-12078	22	21	,	,	PUNCT
fueconorg-12078	22	22	and	and	CCONJ
fueconorg-12078	22	23	economic	economic	ADJ
fueconorg-12078	22	24	uncertainties	uncertainty	NOUN
fueconorg-12078	22	25	.	.	PUNCT
fueconorg-12078	23	1	alongside	alongside	ADP
fueconorg-12078	23	2	these	these	DET
fueconorg-12078	23	3	challenges	challenge	NOUN
fueconorg-12078	23	4	,	,	PUNCT
fueconorg-12078	23	5	the	the	DET
fueconorg-12078	23	6	pandemic	pandemic	NOUN
fueconorg-12078	23	7	has	have	AUX
fueconorg-12078	23	8	also	also	ADV
fueconorg-12078	23	9	provided	provide	VERB
fueconorg-12078	23	10	fertile	fertile	ADJ
fueconorg-12078	23	11	ground	ground	NOUN
fueconorg-12078	23	12	for	for	ADP
fueconorg-12078	23	13	opportunistic	opportunistic	ADJ
fueconorg-12078	23	14	individuals	individual	NOUN
fueconorg-12078	23	15	and	and	CCONJ
fueconorg-12078	23	16	organized	organize	VERB
fueconorg-12078	23	17	groups	group	NOUN
fueconorg-12078	23	18	to	to	PART
fueconorg-12078	23	19	perpetrate	perpetrate	VERB
fueconorg-12078	23	20	financial	financial	ADJ
fueconorg-12078	23	21	frauds	fraud	NOUN
fueconorg-12078	23	22	and	and	CCONJ
fueconorg-12078	23	23	scams	scam	NOUN
fueconorg-12078	23	24	.	.	PUNCT
fueconorg-12078	24	1	the	the	DET
fueconorg-12078	24	2	unique	unique	ADJ
fueconorg-12078	24	3	circumstances	circumstance	NOUN
fueconorg-12078	24	4	created	create	VERB
fueconorg-12078	24	5	by	by	ADP
fueconorg-12078	24	6	the	the	DET
fueconorg-12078	24	7	pandemic	pandemic	ADJ
fueconorg-12078	24	8	,	,	PUNCT
fueconorg-12078	24	9	such	such	ADJ
fueconorg-12078	24	10	as	as	ADP
fueconorg-12078	24	11	remote	remote	ADJ
fueconorg-12078	24	12	working	working	NOUN
fueconorg-12078	24	13	arrangements	arrangement	NOUN
fueconorg-12078	24	14	and	and	CCONJ
fueconorg-12078	24	15	increased	increase	VERB
fueconorg-12078	24	16	reliance	reliance	NOUN
fueconorg-12078	24	17	on	on	ADP
fueconorg-12078	24	18	digital	digital	ADJ
fueconorg-12078	24	19	transactions	transaction	NOUN
fueconorg-12078	24	20	,	,	PUNCT
fueconorg-12078	24	21	have	have	AUX
fueconorg-12078	24	22	created	create	VERB
fueconorg-12078	24	23	vulnerabilities	vulnerability	NOUN
fueconorg-12078	24	24	that	that	PRON
fueconorg-12078	24	25	fraudsters	fraudster	NOUN
fueconorg-12078	24	26	have	have	AUX
fueconorg-12078	24	27	sought	seek	VERB
fueconorg-12078	24	28	to	to	PART
fueconorg-12078	24	29	exploit	exploit	VERB
fueconorg-12078	24	30	.	.	PUNCT
fueconorg-12078	25	1	e	e	NOUN
fueconorg-12078	25	2	circumstances	circumstance	NOUN
fueconorg-12078	25	3	created	create	VERB
fueconorg-12078	25	4	by	by	ADP
fueconorg-12078	25	5	the	the	DET
fueconorg-12078	25	6	pandemic	pandemic	ADJ
fueconorg-12078	25	7	,	,	PUNCT
fueconorg-12078	25	8	such	such	ADJ
fueconorg-12078	25	9	as	as	ADP
fueconorg-12078	25	10	remote	remote	ADJ
fueconorg-12078	25	11	working	working	NOUN
fueconorg-12078	25	12	arrangements	arrangement	NOUN
fueconorg-12078	25	13	and	and	CCONJ
fueconorg-12078	25	14	increased	increase	VERB
fueconorg-12078	25	15	reliance	reliance	NOUN
fueconorg-12078	25	16	on	on	ADP
fueconorg-12078	25	17	digital	digital	ADJ
fueconorg-12078	25	18	transactions	transaction	NOUN
fueconorg-12078	25	19	,	,	PUNCT
fueconorg-12078	25	20	have	have	AUX
fueconorg-12078	25	21	created	create	VERB
fueconorg-12078	25	22	vulnerabilities	vulnerability	NOUN
fueconorg-12078	25	23	that	that	PRON
fueconorg-12078	25	24	fraudsters	fraudster	NOUN
fueconorg-12078	25	25	have	have	AUX
fueconorg-12078	25	26	sought	seek	VERB
fueconorg-12078	25	27	to	to	PART
fueconorg-12078	25	28	exploit	exploit	VERB
fueconorg-12078	25	29	.	.	PUNCT
fueconorg-12078	26	1	the	the	DET
fueconorg-12078	26	2	covid-19	covid-19	PROPN
fueconorg-12078	26	3	pandemic	pandemic	NOUN
fueconorg-12078	26	4	has	have	AUX
fueconorg-12078	26	5	highlighted	highlight	VERB
fueconorg-12078	26	6	the	the	DET
fueconorg-12078	26	7	need	need	NOUN
fueconorg-12078	26	8	for	for	ADP
fueconorg-12078	26	9	a	a	DET
fueconorg-12078	26	10	comprehensive	comprehensive	ADJ
fueconorg-12078	26	11	understanding	understanding	NOUN
fueconorg-12078	26	12	of	of	ADP
fueconorg-12078	26	13	how	how	SCONJ
fueconorg-12078	26	14	financial	financial	ADJ
fueconorg-12078	26	15	frauds	fraud	NOUN
fueconorg-12078	26	16	have	have	AUX
fueconorg-12078	26	17	evolved	evolve	VERB
fueconorg-12078	26	18	in	in	ADP
fueconorg-12078	26	19	response	response	NOUN
fueconorg-12078	26	20	to	to	ADP
fueconorg-12078	26	21	the	the	DET
fueconorg-12078	26	22	changing	change	VERB
fueconorg-12078	26	23	business	business	NOUN
fueconorg-12078	26	24	environment	environment	NOUN
fueconorg-12078	26	25	.	.	PUNCT
fueconorg-12078	27	1	traditional	traditional	ADJ
fueconorg-12078	27	2	methods	method	NOUN
fueconorg-12078	27	3	of	of	ADP
fueconorg-12078	27	4	detecting	detect	VERB
fueconorg-12078	27	5	and	and	CCONJ
fueconorg-12078	27	6	preventing	prevent	VERB
fueconorg-12078	27	7	financial	financial	ADJ
fueconorg-12078	27	8	misconduct	misconduct	NOUN
fueconorg-12078	27	9	may	may	AUX
fueconorg-12078	27	10	prove	prove	VERB
fueconorg-12078	27	11	inadequate	inadequate	ADJ
fueconorg-12078	27	12	in	in	ADP
fueconorg-12078	27	13	addressing	address	VERB
fueconorg-12078	27	14	the	the	DET
fueconorg-12078	27	15	new	new	ADJ
fueconorg-12078	27	16	forms	form	NOUN
fueconorg-12078	27	17	of	of	ADP
fueconorg-12078	27	18	fraud	fraud	NOUN
fueconorg-12078	27	19	that	that	PRON
fueconorg-12078	27	20	have	have	AUX
fueconorg-12078	27	21	emerged	emerge	VERB
fueconorg-12078	27	22	during	during	ADP
fueconorg-12078	27	23	the	the	DET
fueconorg-12078	27	24	pandemic	pandemic	NOUN
fueconorg-12078	27	25	.	.	PUNCT
fueconorg-12078	28	1	this	this	DET
fueconorg-12078	28	2	paper	paper	NOUN
fueconorg-12078	28	3	aims	aim	VERB
fueconorg-12078	28	4	to	to	PART
fueconorg-12078	28	5	shed	shed	VERB
fueconorg-12078	28	6	light	light	NOUN
fueconorg-12078	28	7	on	on	ADP
fueconorg-12078	28	8	the	the	DET
fueconorg-12078	28	9	intersections	intersection	NOUN
fueconorg-12078	28	10	of	of	ADP
fueconorg-12078	28	11	forensic	forensic	ADJ
fueconorg-12078	28	12	accounting	accounting	NOUN
fueconorg-12078	28	13	and	and	CCONJ
fueconorg-12078	28	14	the	the	DET
fueconorg-12078	28	15	covid-19	covid-19	PROPN
fueconorg-12078	28	16	pandemic	pandemic	NOUN
fueconorg-12078	28	17	,	,	PUNCT
fueconorg-12078	28	18	exploring	explore	VERB
fueconorg-12078	28	19	how	how	SCONJ
fueconorg-12078	28	20	forensic	forensic	ADJ
fueconorg-12078	28	21	accountants	accountant	NOUN
fueconorg-12078	28	22	can	can	AUX
fueconorg-12078	28	23	identify	identify	VERB
fueconorg-12078	28	24	,	,	PUNCT
fueconorg-12078	28	25	prevent	prevent	VERB
fueconorg-12078	28	26	,	,	PUNCT
fueconorg-12078	28	27	and	and	CCONJ
fueconorg-12078	28	28	address	address	VERB
fueconorg-12078	28	29	financial	financial	ADJ
fueconorg-12078	28	30	fraud	fraud	NOUN
fueconorg-12078	28	31	in	in	ADP
fueconorg-12078	28	32	the	the	DET
fueconorg-12078	28	33	current	current	ADJ
fueconorg-12078	28	34	dynamic	dynamic	ADJ
fueconorg-12078	28	35	landscape	landscape	NOUN
fueconorg-12078	28	36	.	.	PUNCT
fueconorg-12078	29	1	al	al	PROPN
fueconorg-12078	29	2	fraud	fraud	PROPN
fueconorg-12078	29	3	in	in	ADP
fueconorg-12078	29	4	the	the	DET
fueconorg-12078	29	5	current	current	ADJ
fueconorg-12078	29	6	dynamic	dynamic	ADJ
fueconorg-12078	29	7	landscape	landscape	NOUN
fueconorg-12078	29	8	.	.	PUNCT
fueconorg-12078	30	1	this	this	DET
fueconorg-12078	30	2	paper	paper	NOUN
fueconorg-12078	30	3	is	be	AUX
fueconorg-12078	30	4	structured	structure	VERB
fueconorg-12078	30	5	to	to	PART
fueconorg-12078	30	6	provide	provide	VERB
fueconorg-12078	30	7	a	a	DET
fueconorg-12078	30	8	comprehensive	comprehensive	ADJ
fueconorg-12078	30	9	exploration	exploration	NOUN
fueconorg-12078	30	10	of	of	ADP
fueconorg-12078	30	11	the	the	DET
fueconorg-12078	30	12	role	role	NOUN
fueconorg-12078	30	13	of	of	ADP
fueconorg-12078	30	14	forensic	forensic	ADJ
fueconorg-12078	30	15	accounting	accounting	NOUN
fueconorg-12078	30	16	in	in	ADP
fueconorg-12078	30	17	uncovering	uncover	VERB
fueconorg-12078	30	18	and	and	CCONJ
fueconorg-12078	30	19	mitigating	mitigate	VERB
fueconorg-12078	30	20	financial	financial	ADJ
fueconorg-12078	30	21	fraud	fraud	NOUN
fueconorg-12078	30	22	,	,	PUNCT
fueconorg-12078	30	23	particularly	particularly	ADV
fueconorg-12078	30	24	in	in	ADP
fueconorg-12078	30	25	the	the	DET
fueconorg-12078	30	26	context	context	NOUN
fueconorg-12078	30	27	of	of	ADP
fueconorg-12078	30	28	the	the	DET
fueconorg-12078	30	29	covid-19	covid-19	PROPN
fueconorg-12078	30	30	pandemic	pandemic	NOUN
fueconorg-12078	30	31	.	.	PUNCT
fueconorg-12078	31	1	in	in	ADP
fueconorg-12078	31	2	the	the	DET
fueconorg-12078	31	3	subsequent	subsequent	ADJ
fueconorg-12078	31	4	sections	section	NOUN
fueconorg-12078	31	5	,	,	PUNCT
fueconorg-12078	31	6	we	we	PRON
fueconorg-12078	31	7	delve	delve	VERB
fueconorg-12078	31	8	into	into	ADP
fueconorg-12078	31	9	the	the	DET
fueconorg-12078	31	10	intricacies	intricacy	NOUN
fueconorg-12078	31	11	of	of	ADP
fueconorg-12078	31	12	forensic	forensic	ADJ
fueconorg-12078	31	13	accounting	accounting	NOUN
fueconorg-12078	31	14	,	,	PUNCT
fueconorg-12078	31	15	its	its	PRON
fueconorg-12078	31	16	methodologies	methodology	NOUN
fueconorg-12078	31	17	,	,	PUNCT
fueconorg-12078	31	18	and	and	CCONJ
fueconorg-12078	31	19	the	the	DET
fueconorg-12078	31	20	skills	skill	NOUN
fueconorg-12078	31	21	required	require	VERB
fueconorg-12078	31	22	by	by	ADP
fueconorg-12078	31	23	forensic	forensic	ADJ
fueconorg-12078	31	24	accountants	accountant	NOUN
fueconorg-12078	31	25	to	to	PART
fueconorg-12078	31	26	effectively	effectively	ADV
fueconorg-12078	31	27	tackle	tackle	VERB
fueconorg-12078	31	28	emerging	emerge	VERB
fueconorg-12078	31	29	financial	financial	ADJ
fueconorg-12078	31	30	fraud	fraud	NOUN
fueconorg-12078	31	31	challenges	challenge	NOUN
fueconorg-12078	31	32	.	.	PUNCT
fueconorg-12078	32	1	we	we	PRON
fueconorg-12078	32	2	then	then	ADV
fueconorg-12078	32	3	shift	shift	VERB
fueconorg-12078	32	4	our	our	PRON
fueconorg-12078	32	5	focus	focus	NOUN
fueconorg-12078	32	6	to	to	ADP
fueconorg-12078	32	7	the	the	DET
fueconorg-12078	32	8	evolving	evolve	VERB
fueconorg-12078	32	9	landscape	landscape	NOUN
fueconorg-12078	32	10	brought	bring	VERB
fueconorg-12078	32	11	about	about	ADP
fueconorg-12078	32	12	by	by	ADP
fueconorg-12078	32	13	the	the	DET
fueconorg-12078	32	14	pandemic	pandemic	NOUN
fueconorg-12078	32	15	,	,	PUNCT
fueconorg-12078	32	16	discussing	discuss	VERB
fueconorg-12078	32	17	the	the	DET
fueconorg-12078	32	18	various	various	ADJ
fueconorg-12078	32	19	ways	way	NOUN
fueconorg-12078	32	20	in	in	ADP
fueconorg-12078	32	21	which	which	PRON
fueconorg-12078	32	22	financial	financial	ADJ
fueconorg-12078	32	23	frauds	fraud	NOUN
fueconorg-12078	32	24	have	have	AUX
fueconorg-12078	32	25	adapted	adapt	VERB
fueconorg-12078	32	26	to	to	PART
fueconorg-12078	32	27	exploit	exploit	VERB
fueconorg-12078	32	28	new	new	ADJ
fueconorg-12078	32	29	opportunities	opportunity	NOUN
fueconorg-12078	32	30	.	.	PUNCT
fueconorg-12078	33	1	ays	ays	PROPN
fueconorg-12078	33	2	in	in	ADP
fueconorg-12078	33	3	which	which	PRON
fueconorg-12078	33	4	financial	financial	ADJ
fueconorg-12078	33	5	frauds	fraud	NOUN
fueconorg-12078	33	6	have	have	AUX
fueconorg-12078	33	7	adapted	adapt	VERB
fueconorg-12078	33	8	to	to	PART
fueconorg-12078	33	9	exploit	exploit	VERB
fueconorg-12078	33	10	new	new	ADJ
fueconorg-12078	33	11	opportunities	opportunity	NOUN
fueconorg-12078	33	12	.	.	PUNCT
fueconorg-12078	34	1	the	the	DET
fueconorg-12078	34	2	paper	paper	NOUN
fueconorg-12078	34	3	proceeds	proceed	NOUN
fueconorg-12078	34	4	to	to	PART
fueconorg-12078	34	5	examine	examine	VERB
fueconorg-12078	34	6	case	case	NOUN
fueconorg-12078	34	7	studies	study	NOUN
fueconorg-12078	34	8	that	that	PRON
fueconorg-12078	34	9	exemplify	exemplify	VERB
fueconorg-12078	34	10	instances	instance	NOUN
fueconorg-12078	34	11	of	of	ADP
fueconorg-12078	34	12	financial	financial	ADJ
fueconorg-12078	34	13	fraud	fraud	NOUN
fueconorg-12078	34	14	that	that	PRON
fueconorg-12078	34	15	have	have	AUX
fueconorg-12078	34	16	occurred	occur	VERB
fueconorg-12078	34	17	during	during	ADP
fueconorg-12078	34	18	the	the	DET
fueconorg-12078	34	19	covid-19	covid-19	PROPN
fueconorg-12078	34	20	pandemic	pandemic	NOUN
fueconorg-12078	34	21	.	.	PUNCT
fueconorg-12078	35	1	these	these	DET
fueconorg-12078	35	2	case	case	NOUN
fueconorg-12078	35	3	studies	study	NOUN
fueconorg-12078	35	4	offer	offer	VERB
fueconorg-12078	35	5	real	real	ADJ
fueconorg-12078	35	6	-	-	PUNCT
fueconorg-12078	35	7	world	world	NOUN
fueconorg-12078	35	8	insights	insight	NOUN
fueconorg-12078	35	9	into	into	ADP
fueconorg-12078	35	10	the	the	DET
fueconorg-12078	35	11	tactics	tactic	NOUN
fueconorg-12078	35	12	employed	employ	VERB
fueconorg-12078	35	13	by	by	ADP
fueconorg-12078	35	14	fraudsters	fraudster	NOUN
fueconorg-12078	35	15	and	and	CCONJ
fueconorg-12078	35	16	the	the	DET
fueconorg-12078	35	17	role	role	NOUN
fueconorg-12078	35	18	of	of	ADP
fueconorg-12078	35	19	forensic	forensic	ADJ
fueconorg-12078	35	20	accounting	accounting	NOUN
fueconorg-12078	35	21	in	in	ADP
fueconorg-12078	35	22	identifying	identify	VERB
fueconorg-12078	35	23	and	and	CCONJ
fueconorg-12078	35	24	preventing	prevent	VERB
fueconorg-12078	35	25	such	such	ADJ
fueconorg-12078	35	26	fraudulent	fraudulent	ADJ
fueconorg-12078	35	27	activities	activity	NOUN
fueconorg-12078	35	28	.	.	PUNCT
fueconorg-12078	36	1	finally	finally	ADV
fueconorg-12078	36	2	,	,	PUNCT
fueconorg-12078	36	3	we	we	PRON
fueconorg-12078	36	4	discuss	discuss	VERB
fueconorg-12078	36	5	the	the	DET
fueconorg-12078	36	6	implications	implication	NOUN
fueconorg-12078	36	7	of	of	ADP
fueconorg-12078	36	8	these	these	DET
fueconorg-12078	36	9	findings	finding	NOUN
fueconorg-12078	36	10	for	for	ADP
fueconorg-12078	36	11	businesses	business	NOUN
fueconorg-12078	36	12	,	,	PUNCT
fueconorg-12078	36	13	regulators	regulator	NOUN
fueconorg-12078	36	14	,	,	PUNCT
fueconorg-12078	36	15	and	and	CCONJ
fueconorg-12078	36	16	practitioners	practitioner	NOUN
fueconorg-12078	36	17	,	,	PUNCT
fueconorg-12078	36	18	emphasizing	emphasize	VERB
fueconorg-12078	36	19	the	the	DET
fueconorg-12078	36	20	importance	importance	NOUN
fueconorg-12078	36	21	of	of	ADP
fueconorg-12078	36	22	proactive	proactive	ADJ
fueconorg-12078	36	23	measures	measure	NOUN
fueconorg-12078	36	24	to	to	PART
fueconorg-12078	36	25	safeguard	safeguard	VERB
fueconorg-12078	36	26	financial	financial	ADJ
fueconorg-12078	36	27	integrity	integrity	NOUN
fueconorg-12078	36	28	in	in	ADP
fueconorg-12078	36	29	these	these	DET
fueconorg-12078	36	30	challenging	challenging	ADJ
fueconorg-12078	36	31	times	time	NOUN
fueconorg-12078	36	32	.	.	PUNCT
fueconorg-12078	37	1	lenging	lenge	VERB
fueconorg-12078	37	2	times	time	NOUN
fueconorg-12078	37	3	.	.	PUNCT
fueconorg-12078	38	1	investigating	investigate	VERB
fueconorg-12078	38	2	financial	financial	ADJ
fueconorg-12078	38	3	frauds	fraud	NOUN
fueconorg-12078	38	4	in	in	ADP
fueconorg-12078	38	5	the	the	DET
fueconorg-12078	38	6	modern	modern	ADJ
fueconorg-12078	38	7	landscape	landscape	NOUN
fueconorg-12078	38	8	:	:	PUNCT
fueconorg-12078	38	9	a	a	DET
fueconorg-12078	38	10	forensic	forensic	ADJ
fueconorg-12078	38	11	accounting	accounting	NOUN
fueconorg-12078	38	12	perspective	perspective	NOUN
fueconorg-12078	38	13	...	...	PUNCT
fueconorg-12078	38	14	317	317	NUM
fueconorg-12078	38	15	through	through	ADP
fueconorg-12078	38	16	this	this	DET
fueconorg-12078	38	17	exploration	exploration	NOUN
fueconorg-12078	38	18	,	,	PUNCT
fueconorg-12078	38	19	we	we	PRON
fueconorg-12078	38	20	aim	aim	VERB
fueconorg-12078	38	21	to	to	PART
fueconorg-12078	38	22	contribute	contribute	VERB
fueconorg-12078	38	23	to	to	ADP
fueconorg-12078	38	24	the	the	DET
fueconorg-12078	38	25	growing	grow	VERB
fueconorg-12078	38	26	body	body	NOUN
fueconorg-12078	38	27	of	of	ADP
fueconorg-12078	38	28	knowledge	knowledge	NOUN
fueconorg-12078	38	29	on	on	ADP
fueconorg-12078	38	30	forensic	forensic	ADJ
fueconorg-12078	38	31	accounting	accounting	NOUN
fueconorg-12078	38	32	's	's	PART
fueconorg-12078	38	33	significance	significance	NOUN
fueconorg-12078	38	34	in	in	ADP
fueconorg-12078	38	35	detecting	detect	VERB
fueconorg-12078	38	36	and	and	CCONJ
fueconorg-12078	38	37	mitigating	mitigate	VERB
fueconorg-12078	38	38	financial	financial	ADJ
fueconorg-12078	38	39	frauds	fraud	NOUN
fueconorg-12078	38	40	,	,	PUNCT
fueconorg-12078	38	41	while	while	SCONJ
fueconorg-12078	38	42	offering	offer	VERB
fueconorg-12078	38	43	insights	insight	NOUN
fueconorg-12078	38	44	into	into	ADP
fueconorg-12078	38	45	the	the	DET
fueconorg-12078	38	46	modern	modern	ADJ
fueconorg-12078	38	47	challenges	challenge	NOUN
fueconorg-12078	38	48	posed	pose	VERB
fueconorg-12078	38	49	by	by	ADP
fueconorg-12078	38	50	the	the	DET
fueconorg-12078	38	51	covid-19	covid-19	PROPN
fueconorg-12078	38	52	pandemic	pandemic	NOUN
fueconorg-12078	38	53	.	.	PUNCT
fueconorg-12078	39	1	2	2	X
fueconorg-12078	39	2	.	.	X
fueconorg-12078	39	3	evolution	evolution	NOUN
fueconorg-12078	39	4	of	of	ADP
fueconorg-12078	39	5	financial	financial	ADJ
fueconorg-12078	39	6	frauds	fraud	NOUN
fueconorg-12078	39	7	financial	financial	ADJ
fueconorg-12078	39	8	frauds	fraud	NOUN
fueconorg-12078	39	9	have	have	AUX
fueconorg-12078	39	10	undergone	undergo	VERB
fueconorg-12078	39	11	a	a	DET
fueconorg-12078	39	12	transformation	transformation	NOUN
fueconorg-12078	39	13	over	over	ADP
fueconorg-12078	39	14	time	time	NOUN
fueconorg-12078	39	15	,	,	PUNCT
fueconorg-12078	39	16	adapting	adapt	VERB
fueconorg-12078	39	17	to	to	ADP
fueconorg-12078	39	18	changing	change	VERB
fueconorg-12078	39	19	circumstances	circumstance	NOUN
fueconorg-12078	39	20	and	and	CCONJ
fueconorg-12078	39	21	technological	technological	ADJ
fueconorg-12078	39	22	advancements	advancement	NOUN
fueconorg-12078	39	23	.	.	PUNCT
fueconorg-12078	40	1	as	as	SCONJ
fueconorg-12078	40	2	technology	technology	NOUN
fueconorg-12078	40	3	evolves	evolve	VERB
fueconorg-12078	40	4	,	,	PUNCT
fueconorg-12078	40	5	so	so	ADV
fueconorg-12078	40	6	do	do	VERB
fueconorg-12078	40	7	the	the	DET
fueconorg-12078	40	8	methods	method	NOUN
fueconorg-12078	40	9	employed	employ	VERB
fueconorg-12078	40	10	by	by	ADP
fueconorg-12078	40	11	fraudsters	fraudster	NOUN
fueconorg-12078	40	12	to	to	PART
fueconorg-12078	40	13	exploit	exploit	VERB
fueconorg-12078	40	14	vulnerabilities	vulnerability	NOUN
fueconorg-12078	40	15	and	and	CCONJ
fueconorg-12078	40	16	deceive	deceive	VERB
fueconorg-12078	40	17	individuals	individual	NOUN
fueconorg-12078	40	18	and	and	CCONJ
fueconorg-12078	40	19	organizations	organization	NOUN
fueconorg-12078	40	20	.	.	PUNCT
fueconorg-12078	41	1	this	this	DET
fueconorg-12078	41	2	section	section	NOUN
fueconorg-12078	41	3	explores	explore	VERB
fueconorg-12078	41	4	the	the	DET
fueconorg-12078	41	5	progression	progression	NOUN
fueconorg-12078	41	6	of	of	ADP
fueconorg-12078	41	7	financial	financial	ADJ
fueconorg-12078	41	8	fraud	fraud	NOUN
fueconorg-12078	41	9	,	,	PUNCT
fueconorg-12078	41	10	and	and	CCONJ
fueconorg-12078	41	11	the	the	DET
fueconorg-12078	41	12	influence	influence	NOUN
fueconorg-12078	41	13	of	of	ADP
fueconorg-12078	41	14	technological	technological	ADJ
fueconorg-12078	41	15	innovations	innovation	NOUN
fueconorg-12078	41	16	on	on	ADP
fueconorg-12078	41	17	fraudulent	fraudulent	ADJ
fueconorg-12078	41	18	techniques	technique	NOUN
fueconorg-12078	41	19	,	,	PUNCT
fueconorg-12078	41	20	and	and	CCONJ
fueconorg-12078	41	21	provides	provide	VERB
fueconorg-12078	41	22	case	case	NOUN
fueconorg-12078	41	23	studies	study	NOUN
fueconorg-12078	41	24	illustrating	illustrate	VERB
fueconorg-12078	41	25	notable	notable	ADJ
fueconorg-12078	41	26	instances	instance	NOUN
fueconorg-12078	41	27	of	of	ADP
fueconorg-12078	41	28	financial	financial	ADJ
fueconorg-12078	41	29	fraud	fraud	NOUN
fueconorg-12078	41	30	.	.	PUNCT
fueconorg-12078	42	1	“	"	PUNCT
fueconorg-12078	42	2	fraudulent	fraudulent	ADJ
fueconorg-12078	42	3	behavior	behavior	NOUN
fueconorg-12078	42	4	could	could	AUX
fueconorg-12078	42	5	cause	cause	VERB
fueconorg-12078	42	6	adverse	adverse	ADJ
fueconorg-12078	42	7	effects	effect	NOUN
fueconorg-12078	42	8	including	include	VERB
fueconorg-12078	42	9	:	:	PUNCT
fueconorg-12078	42	10	1	1	X
fueconorg-12078	42	11	)	)	PUNCT
fueconorg-12078	42	12	jeopardizing	jeopardize	VERB
fueconorg-12078	42	13	the	the	DET
fueconorg-12078	42	14	reliability	reliability	NOUN
fueconorg-12078	42	15	and	and	CCONJ
fueconorg-12078	42	16	quality	quality	NOUN
fueconorg-12078	42	17	of	of	ADP
fueconorg-12078	42	18	the	the	DET
fueconorg-12078	42	19	financial	financial	ADJ
fueconorg-12078	42	20	reporting	reporting	NOUN
fueconorg-12078	42	21	process	process	NOUN
fueconorg-12078	42	22	;	;	PUNCT
fueconorg-12078	42	23	2	2	X
fueconorg-12078	42	24	)	)	PUNCT
fueconorg-12078	42	25	diminishing	diminish	VERB
fueconorg-12078	42	26	public	public	ADJ
fueconorg-12078	42	27	confidence	confidence	NOUN
fueconorg-12078	42	28	in	in	ADP
fueconorg-12078	42	29	the	the	DET
fueconorg-12078	42	30	accounting	accounting	NOUN
fueconorg-12078	42	31	and	and	CCONJ
fueconorg-12078	42	32	audit	audit	NOUN
fueconorg-12078	42	33	profession	profession	NOUN
fueconorg-12078	42	34	;	;	PUNCT
fueconorg-12078	42	35	and	and	CCONJ
fueconorg-12078	42	36	3	3	X
fueconorg-12078	42	37	)	)	PUNCT
fueconorg-12078	42	38	compromising	compromise	VERB
fueconorg-12078	42	39	the	the	DET
fueconorg-12078	42	40	efficiency	efficiency	NOUN
fueconorg-12078	42	41	of	of	ADP
fueconorg-12078	42	42	the	the	DET
fueconorg-12078	42	43	capital	capital	NOUN
fueconorg-12078	42	44	market	market	NOUN
fueconorg-12078	42	45	”	"	PUNCT
fueconorg-12078	42	46	(	(	PUNCT
fueconorg-12078	42	47	wang	wang	PROPN
fueconorg-12078	42	48	,	,	PUNCT
fueconorg-12078	42	49	ma	ma	PROPN
fueconorg-12078	42	50	,	,	PUNCT
fueconorg-12078	42	51	&	&	CCONJ
fueconorg-12078	42	52	chen	chen	PROPN
fueconorg-12078	42	53	,	,	PUNCT
fueconorg-12078	42	54	2023	2023	NUM
fueconorg-12078	42	55	,	,	PUNCT
fueconorg-12078	42	56	p.	p.	NOUN
fueconorg-12078	42	57	1	1	NUM
fueconorg-12078	42	58	)	)	PUNCT
fueconorg-12078	42	59	.	.	PUNCT
fueconorg-12078	43	1	financial	financial	ADJ
fueconorg-12078	43	2	frauds	fraud	NOUN
fueconorg-12078	43	3	have	have	AUX
fueconorg-12078	43	4	not	not	PART
fueconorg-12078	43	5	remained	remain	VERB
fueconorg-12078	43	6	stagnant	stagnant	ADJ
fueconorg-12078	43	7	;	;	PUNCT
fueconorg-12078	43	8	they	they	PRON
fueconorg-12078	43	9	have	have	AUX
fueconorg-12078	43	10	evolved	evolve	VERB
fueconorg-12078	43	11	in	in	ADP
fueconorg-12078	43	12	response	response	NOUN
fueconorg-12078	43	13	to	to	ADP
fueconorg-12078	43	14	changes	change	NOUN
fueconorg-12078	43	15	in	in	ADP
fueconorg-12078	43	16	technology	technology	NOUN
fueconorg-12078	43	17	,	,	PUNCT
fueconorg-12078	43	18	regulations	regulation	NOUN
fueconorg-12078	43	19	,	,	PUNCT
fueconorg-12078	43	20	and	and	CCONJ
fueconorg-12078	43	21	the	the	DET
fueconorg-12078	43	22	business	business	NOUN
fueconorg-12078	43	23	environment	environment	NOUN
fueconorg-12078	43	24	.	.	PUNCT
fueconorg-12078	44	1	in	in	ADP
fueconorg-12078	44	2	the	the	DET
fueconorg-12078	44	3	past	past	NOUN
fueconorg-12078	44	4	,	,	PUNCT
fueconorg-12078	44	5	frauds	fraud	NOUN
fueconorg-12078	44	6	were	be	AUX
fueconorg-12078	44	7	often	often	ADV
fueconorg-12078	44	8	straightforward	straightforward	ADJ
fueconorg-12078	44	9	,	,	PUNCT
fueconorg-12078	44	10	involving	involve	VERB
fueconorg-12078	44	11	basic	basic	ADJ
fueconorg-12078	44	12	manipulation	manipulation	NOUN
fueconorg-12078	44	13	of	of	ADP
fueconorg-12078	44	14	financial	financial	ADJ
fueconorg-12078	44	15	documents	document	NOUN
fueconorg-12078	44	16	or	or	CCONJ
fueconorg-12078	44	17	assets	asset	NOUN
fueconorg-12078	44	18	.	.	PUNCT
fueconorg-12078	45	1	in	in	ADP
fueconorg-12078	45	2	other	other	ADJ
fueconorg-12078	45	3	words	word	NOUN
fueconorg-12078	45	4	,	,	PUNCT
fueconorg-12078	45	5	“	"	PUNCT
fueconorg-12078	45	6	in	in	ADP
fueconorg-12078	45	7	practice	practice	NOUN
fueconorg-12078	45	8	,	,	PUNCT
fueconorg-12078	45	9	financial	financial	ADJ
fueconorg-12078	45	10	statement	statement	NOUN
fueconorg-12078	45	11	fraud	fraud	NOUN
fueconorg-12078	45	12	might	might	AUX
fueconorg-12078	45	13	involve	involve	VERB
fueconorg-12078	45	14	:	:	PUNCT
fueconorg-12078	45	15	(	(	PUNCT
fueconorg-12078	45	16	1	1	X
fueconorg-12078	45	17	)	)	PUNCT
fueconorg-12078	45	18	manipulation	manipulation	NOUN
fueconorg-12078	45	19	of	of	ADP
fueconorg-12078	45	20	financial	financial	ADJ
fueconorg-12078	45	21	records	record	NOUN
fueconorg-12078	45	22	,	,	PUNCT
fueconorg-12078	45	23	(	(	PUNCT
fueconorg-12078	45	24	2	2	X
fueconorg-12078	45	25	)	)	PUNCT
fueconorg-12078	45	26	intentional	intentional	ADJ
fueconorg-12078	45	27	omission	omission	NOUN
fueconorg-12078	45	28	of	of	ADP
fueconorg-12078	45	29	events	event	NOUN
fueconorg-12078	45	30	,	,	PUNCT
fueconorg-12078	45	31	transactions	transaction	NOUN
fueconorg-12078	45	32	,	,	PUNCT
fueconorg-12078	45	33	accounts	account	NOUN
fueconorg-12078	45	34	,	,	PUNCT
fueconorg-12078	45	35	or	or	CCONJ
fueconorg-12078	45	36	other	other	ADJ
fueconorg-12078	45	37	significant	significant	ADJ
fueconorg-12078	45	38	information	information	NOUN
fueconorg-12078	45	39	from	from	ADP
fueconorg-12078	45	40	which	which	PRON
fueconorg-12078	45	41	financial	financial	ADJ
fueconorg-12078	45	42	statements	statement	NOUN
fueconorg-12078	45	43	are	be	AUX
fueconorg-12078	45	44	prepared	prepare	VERB
fueconorg-12078	45	45	,	,	PUNCT
fueconorg-12078	45	46	or	or	CCONJ
fueconorg-12078	45	47	(	(	PUNCT
fueconorg-12078	45	48	3	3	X
fueconorg-12078	45	49	)	)	PUNCT
fueconorg-12078	45	50	misapplication	misapplication	NOUN
fueconorg-12078	45	51	of	of	ADP
fueconorg-12078	45	52	accounting	accounting	NOUN
fueconorg-12078	45	53	principles	principle	NOUN
fueconorg-12078	45	54	,	,	PUNCT
fueconorg-12078	45	55	policies	policy	NOUN
fueconorg-12078	45	56	,	,	PUNCT
fueconorg-12078	45	57	and	and	CCONJ
fueconorg-12078	45	58	procedures	procedure	NOUN
fueconorg-12078	45	59	used	use	VERB
fueconorg-12078	45	60	to	to	PART
fueconorg-12078	45	61	measure	measure	VERB
fueconorg-12078	45	62	,	,	PUNCT
fueconorg-12078	45	63	recognize	recognize	VERB
fueconorg-12078	45	64	,	,	PUNCT
fueconorg-12078	45	65	report	report	NOUN
fueconorg-12078	45	66	,	,	PUNCT
fueconorg-12078	45	67	and	and	CCONJ
fueconorg-12078	45	68	disclose	disclose	VERB
fueconorg-12078	45	69	business	business	NOUN
fueconorg-12078	45	70	transactions	transaction	NOUN
fueconorg-12078	45	71	”	"	PUNCT
fueconorg-12078	45	72	(	(	PUNCT
fueconorg-12078	45	73	zhou	zhou	PROPN
fueconorg-12078	45	74	&	&	CCONJ
fueconorg-12078	45	75	kapoor	kapoor	PROPN
fueconorg-12078	45	76	,	,	PUNCT
fueconorg-12078	45	77	2011	2011	NUM
fueconorg-12078	45	78	,	,	PUNCT
fueconorg-12078	45	79	p.	p.	NOUN
fueconorg-12078	45	80	570	570	NUM
fueconorg-12078	45	81	)	)	PUNCT
fueconorg-12078	45	82	.	.	PUNCT
fueconorg-12078	46	1	however	however	ADV
fueconorg-12078	46	2	,	,	PUNCT
fueconorg-12078	46	3	as	as	SCONJ
fueconorg-12078	46	4	technology	technology	NOUN
fueconorg-12078	46	5	advanced	advance	VERB
fueconorg-12078	46	6	,	,	PUNCT
fueconorg-12078	46	7	fraudsters	fraudster	NOUN
fueconorg-12078	46	8	became	become	VERB
fueconorg-12078	46	9	more	more	ADV
fueconorg-12078	46	10	sophisticated	sophisticated	ADJ
fueconorg-12078	46	11	,	,	PUNCT
fueconorg-12078	46	12	employing	employ	VERB
fueconorg-12078	46	13	complex	complex	ADJ
fueconorg-12078	46	14	schemes	scheme	NOUN
fueconorg-12078	46	15	that	that	PRON
fueconorg-12078	46	16	exploit	exploit	VERB
fueconorg-12078	46	17	the	the	DET
fueconorg-12078	46	18	intricacies	intricacy	NOUN
fueconorg-12078	46	19	of	of	ADP
fueconorg-12078	46	20	modern	modern	ADJ
fueconorg-12078	46	21	financial	financial	ADJ
fueconorg-12078	46	22	systems	system	NOUN
fueconorg-12078	46	23	.	.	PUNCT
fueconorg-12078	47	1	the	the	DET
fueconorg-12078	47	2	digital	digital	ADJ
fueconorg-12078	47	3	age	age	NOUN
fueconorg-12078	47	4	has	have	AUX
fueconorg-12078	47	5	introduced	introduce	VERB
fueconorg-12078	47	6	new	new	ADJ
fueconorg-12078	47	7	avenues	avenue	NOUN
fueconorg-12078	47	8	for	for	ADP
fueconorg-12078	47	9	fraud	fraud	NOUN
fueconorg-12078	47	10	,	,	PUNCT
fueconorg-12078	47	11	such	such	ADJ
fueconorg-12078	47	12	as	as	ADP
fueconorg-12078	47	13	online	online	ADJ
fueconorg-12078	47	14	scams	scam	NOUN
fueconorg-12078	47	15	,	,	PUNCT
fueconorg-12078	47	16	identity	identity	NOUN
fueconorg-12078	47	17	theft	theft	NOUN
fueconorg-12078	47	18	,	,	PUNCT
fueconorg-12078	47	19	and	and	CCONJ
fueconorg-12078	47	20	cyberattacks	cyberattack	NOUN
fueconorg-12078	47	21	,	,	PUNCT
fueconorg-12078	47	22	demonstrating	demonstrate	VERB
fueconorg-12078	47	23	the	the	DET
fueconorg-12078	47	24	dynamic	dynamic	ADJ
fueconorg-12078	47	25	nature	nature	NOUN
fueconorg-12078	47	26	of	of	ADP
fueconorg-12078	47	27	financial	financial	ADJ
fueconorg-12078	47	28	fraud	fraud	NOUN
fueconorg-12078	47	29	(	(	PUNCT
fueconorg-12078	47	30	sun	sun	PROPN
fueconorg-12078	47	31	et	et	PROPN
fueconorg-12078	47	32	al	al	PROPN
fueconorg-12078	47	33	,	,	PUNCT
fueconorg-12078	47	34	2023	2023	NUM
fueconorg-12078	47	35	)	)	PUNCT
fueconorg-12078	47	36	.	.	PUNCT
fueconorg-12078	48	1	technological	technological	ADJ
fueconorg-12078	48	2	advancements	advancement	NOUN
fueconorg-12078	48	3	have	have	AUX
fueconorg-12078	48	4	significantly	significantly	ADV
fueconorg-12078	48	5	impacted	impact	VERB
fueconorg-12078	48	6	the	the	DET
fueconorg-12078	48	7	methods	method	NOUN
fueconorg-12078	48	8	used	use	VERB
fueconorg-12078	48	9	by	by	ADP
fueconorg-12078	48	10	fraudsters	fraudster	NOUN
fueconorg-12078	48	11	to	to	PART
fueconorg-12078	48	12	carry	carry	VERB
fueconorg-12078	48	13	out	out	ADP
fueconorg-12078	48	14	their	their	PRON
fueconorg-12078	48	15	activities	activity	NOUN
fueconorg-12078	48	16	.	.	PUNCT
fueconorg-12078	49	1	the	the	DET
fueconorg-12078	49	2	internet	internet	NOUN
fueconorg-12078	49	3	and	and	CCONJ
fueconorg-12078	49	4	digital	digital	ADJ
fueconorg-12078	49	5	platforms	platform	NOUN
fueconorg-12078	49	6	have	have	AUX
fueconorg-12078	49	7	provided	provide	VERB
fueconorg-12078	49	8	opportunities	opportunity	NOUN
fueconorg-12078	49	9	for	for	ADP
fueconorg-12078	49	10	fraud	fraud	NOUN
fueconorg-12078	49	11	on	on	ADP
fueconorg-12078	49	12	a	a	DET
fueconorg-12078	49	13	global	global	ADJ
fueconorg-12078	49	14	scale	scale	NOUN
fueconorg-12078	49	15	,	,	PUNCT
fueconorg-12078	49	16	enabling	enable	VERB
fueconorg-12078	49	17	criminals	criminal	NOUN
fueconorg-12078	49	18	to	to	PART
fueconorg-12078	49	19	target	target	VERB
fueconorg-12078	49	20	victims	victim	NOUN
fueconorg-12078	49	21	remotely	remotely	ADV
fueconorg-12078	49	22	.	.	PUNCT
fueconorg-12078	50	1	cybercriminals	cybercriminal	NOUN
fueconorg-12078	50	2	utilize	utilize	VERB
fueconorg-12078	50	3	tactics	tactic	NOUN
fueconorg-12078	50	4	such	such	ADJ
fueconorg-12078	50	5	as	as	ADP
fueconorg-12078	50	6	phishing	phishe	VERB
fueconorg-12078	50	7	emails	email	NOUN
fueconorg-12078	50	8	,	,	PUNCT
fueconorg-12078	50	9	malware	malware	NOUN
fueconorg-12078	50	10	,	,	PUNCT
fueconorg-12078	50	11	and	and	CCONJ
fueconorg-12078	50	12	ransomware	ransomware	NOUN
fueconorg-12078	50	13	to	to	PART
fueconorg-12078	50	14	gain	gain	VERB
fueconorg-12078	50	15	unauthorized	unauthorized	ADJ
fueconorg-12078	50	16	access	access	NOUN
fueconorg-12078	50	17	to	to	ADP
fueconorg-12078	50	18	sensitive	sensitive	ADJ
fueconorg-12078	50	19	financial	financial	ADJ
fueconorg-12078	50	20	information	information	NOUN
fueconorg-12078	50	21	.	.	PUNCT
fueconorg-12078	51	1	additionally	additionally	ADV
fueconorg-12078	51	2	,	,	PUNCT
fueconorg-12078	51	3	advancements	advancement	NOUN
fueconorg-12078	51	4	in	in	ADP
fueconorg-12078	51	5	data	datum	NOUN
fueconorg-12078	51	6	analytics	analytic	NOUN
fueconorg-12078	51	7	and	and	CCONJ
fueconorg-12078	51	8	artificial	artificial	ADJ
fueconorg-12078	51	9	intelligence	intelligence	NOUN
fueconorg-12078	51	10	have	have	AUX
fueconorg-12078	51	11	allowed	allow	VERB
fueconorg-12078	51	12	fraudsters	fraudster	NOUN
fueconorg-12078	51	13	to	to	PART
fueconorg-12078	51	14	exploit	exploit	VERB
fueconorg-12078	51	15	vulnerabilities	vulnerability	NOUN
fueconorg-12078	51	16	more	more	ADV
fueconorg-12078	51	17	effectively	effectively	ADV
fueconorg-12078	51	18	,	,	PUNCT
fueconorg-12078	51	19	making	make	VERB
fueconorg-12078	51	20	it	it	PRON
fueconorg-12078	51	21	essential	essential	ADJ
fueconorg-12078	51	22	for	for	ADP
fueconorg-12078	51	23	countermeasures	countermeasure	NOUN
fueconorg-12078	51	24	to	to	PART
fueconorg-12078	51	25	keep	keep	VERB
fueconorg-12078	51	26	pace	pace	NOUN
fueconorg-12078	51	27	with	with	ADP
fueconorg-12078	51	28	these	these	DET
fueconorg-12078	51	29	developments	development	NOUN
fueconorg-12078	51	30	(	(	PUNCT
fueconorg-12078	51	31	johnson	johnson	PROPN
fueconorg-12078	51	32	et	et	PROPN
fueconorg-12078	51	33	al	al	PROPN
fueconorg-12078	51	34	.	.	PROPN
fueconorg-12078	51	35	,	,	PUNCT
fueconorg-12078	51	36	2019	2019	NUM
fueconorg-12078	51	37	)	)	PUNCT
fueconorg-12078	51	38	.	.	PUNCT
fueconorg-12078	52	1	in	in	ADP
fueconorg-12078	52	2	addition	addition	NOUN
fueconorg-12078	52	3	,	,	PUNCT
fueconorg-12078	52	4	a	a	DET
fueconorg-12078	52	5	machine	machine	NOUN
fueconorg-12078	52	6	learning	learning	NOUN
fueconorg-12078	52	7	technique	technique	NOUN
fueconorg-12078	52	8	(	(	PUNCT
fueconorg-12078	52	9	brown	brown	ADJ
fueconorg-12078	52	10	,	,	PUNCT
fueconorg-12078	52	11	crowely	crowely	ADV
fueconorg-12078	52	12	&	&	CCONJ
fueconorg-12078	52	13	elliott	elliott	PROPN
fueconorg-12078	52	14	,	,	PUNCT
fueconorg-12078	52	15	2020	2020	NUM
fueconorg-12078	52	16	)	)	PUNCT
fueconorg-12078	52	17	or	or	CCONJ
fueconorg-12078	52	18	language	language	NOUN
fueconorg-12078	52	19	-	-	PUNCT
fueconorg-12078	52	20	based	base	VERB
fueconorg-12078	52	21	tools	tool	NOUN
fueconorg-12078	52	22	(	(	PUNCT
fueconorg-12078	52	23	purda	purda	PROPN
fueconorg-12078	52	24	&	&	CCONJ
fueconorg-12078	52	25	skillicorn	skillicorn	ADJ
fueconorg-12078	52	26	,	,	PUNCT
fueconorg-12078	52	27	2015	2015	NUM
fueconorg-12078	52	28	)	)	PUNCT
fueconorg-12078	52	29	can	can	AUX
fueconorg-12078	52	30	be	be	AUX
fueconorg-12078	52	31	a	a	DET
fueconorg-12078	52	32	useful	useful	ADJ
fueconorg-12078	52	33	tool	tool	NOUN
fueconorg-12078	52	34	for	for	ADP
fueconorg-12078	52	35	predicting	predict	VERB
fueconorg-12078	52	36	intentional	intentional	ADJ
fueconorg-12078	52	37	misreporting	misreporting	NOUN
fueconorg-12078	52	38	.	.	PUNCT
fueconorg-12078	53	1	examining	examine	VERB
fueconorg-12078	53	2	real	real	ADJ
fueconorg-12078	53	3	-	-	PUNCT
fueconorg-12078	53	4	world	world	NOUN
fueconorg-12078	53	5	case	case	NOUN
fueconorg-12078	53	6	studies	study	NOUN
fueconorg-12078	53	7	offers	offer	VERB
fueconorg-12078	53	8	insights	insight	NOUN
fueconorg-12078	53	9	into	into	ADP
fueconorg-12078	53	10	the	the	DET
fueconorg-12078	53	11	diversity	diversity	NOUN
fueconorg-12078	53	12	and	and	CCONJ
fueconorg-12078	53	13	complexity	complexity	NOUN
fueconorg-12078	53	14	of	of	ADP
fueconorg-12078	53	15	financial	financial	ADJ
fueconorg-12078	53	16	fraud	fraud	NOUN
fueconorg-12078	53	17	.	.	PUNCT
fueconorg-12078	54	1	one	one	NUM
fueconorg-12078	54	2	such	such	ADJ
fueconorg-12078	54	3	case	case	NOUN
fueconorg-12078	54	4	is	be	AUX
fueconorg-12078	54	5	the	the	DET
fueconorg-12078	54	6	enron	enron	PROPN
fueconorg-12078	54	7	scandal	scandal	NOUN
fueconorg-12078	54	8	of	of	ADP
fueconorg-12078	54	9	the	the	DET
fueconorg-12078	54	10	early	early	ADJ
fueconorg-12078	54	11	2000s	2000s	NUM
fueconorg-12078	54	12	,	,	PUNCT
fueconorg-12078	54	13	where	where	SCONJ
fueconorg-12078	54	14	executives	executive	NOUN
fueconorg-12078	54	15	manipulated	manipulate	VERB
fueconorg-12078	54	16	financial	financial	ADJ
fueconorg-12078	54	17	statements	statement	NOUN
fueconorg-12078	54	18	to	to	PART
fueconorg-12078	54	19	hide	hide	VERB
fueconorg-12078	54	20	debt	debt	NOUN
fueconorg-12078	54	21	and	and	CCONJ
fueconorg-12078	54	22	inflate	inflate	VERB
fueconorg-12078	54	23	profits	profit	NOUN
fueconorg-12078	54	24	,	,	PUNCT
fueconorg-12078	54	25	ultimately	ultimately	ADV
fueconorg-12078	54	26	leading	lead	VERB
fueconorg-12078	54	27	to	to	ADP
fueconorg-12078	54	28	the	the	DET
fueconorg-12078	54	29	company	company	NOUN
fueconorg-12078	54	30	's	's	PART
fueconorg-12078	54	31	bankruptcy	bankruptcy	NOUN
fueconorg-12078	54	32	.	.	PUNCT
fueconorg-12078	55	1	another	another	DET
fueconorg-12078	55	2	example	example	NOUN
fueconorg-12078	55	3	is	be	AUX
fueconorg-12078	55	4	the	the	DET
fueconorg-12078	55	5	bernie	bernie	PROPN
fueconorg-12078	55	6	madoff	madoff	PROPN
fueconorg-12078	55	7	ponzi	ponzi	PROPN
fueconorg-12078	55	8	scheme	scheme	NOUN
fueconorg-12078	55	9	,	,	PUNCT
fueconorg-12078	55	10	one	one	NUM
fueconorg-12078	55	11	of	of	ADP
fueconorg-12078	55	12	the	the	DET
fueconorg-12078	55	13	largest	large	ADJ
fueconorg-12078	55	14	investment	investment	NOUN
fueconorg-12078	55	15	frauds	fraud	NOUN
fueconorg-12078	55	16	in	in	ADP
fueconorg-12078	55	17	history	history	NOUN
fueconorg-12078	55	18	.	.	PUNCT
fueconorg-12078	56	1	madoff	madoff	PROPN
fueconorg-12078	56	2	promised	promise	VERB
fueconorg-12078	56	3	high	high	ADJ
fueconorg-12078	56	4	returns	return	NOUN
fueconorg-12078	56	5	to	to	ADP
fueconorg-12078	56	6	investors	investor	NOUN
fueconorg-12078	56	7	,	,	PUNCT
fueconorg-12078	56	8	using	use	VERB
fueconorg-12078	56	9	incoming	incoming	ADJ
fueconorg-12078	56	10	investments	investment	NOUN
fueconorg-12078	56	11	to	to	PART
fueconorg-12078	56	12	pay	pay	VERB
fueconorg-12078	56	13	off	off	ADP
fueconorg-12078	56	14	earlier	early	ADJ
fueconorg-12078	56	15	ones	one	NOUN
fueconorg-12078	56	16	instead	instead	ADV
fueconorg-12078	56	17	.	.	PUNCT
fueconorg-12078	57	1	these	these	DET
fueconorg-12078	57	2	cases	case	NOUN
fueconorg-12078	57	3	underscore	underscore	VERB
fueconorg-12078	57	4	the	the	DET
fueconorg-12078	57	5	significance	significance	NOUN
fueconorg-12078	57	6	of	of	ADP
fueconorg-12078	57	7	forensic	forensic	ADJ
fueconorg-12078	57	8	accounting	accounting	NOUN
fueconorg-12078	57	9	in	in	ADP
fueconorg-12078	57	10	uncovering	uncover	VERB
fueconorg-12078	57	11	such	such	ADJ
fueconorg-12078	57	12	fraudulent	fraudulent	ADJ
fueconorg-12078	57	13	activities	activity	NOUN
fueconorg-12078	57	14	and	and	CCONJ
fueconorg-12078	57	15	holding	hold	VERB
fueconorg-12078	57	16	wrongdoers	wrongdoer	NOUN
fueconorg-12078	57	17	accountable	accountable	ADJ
fueconorg-12078	57	18	.	.	PUNCT
fueconorg-12078	58	1	318	318	NUM
fueconorg-12078	58	2	m.	m.	NOUN
fueconorg-12078	58	3	pavlović	pavlović	NOUN
fueconorg-12078	58	4	,	,	PUNCT
fueconorg-12078	58	5	t.	t.	PROPN
fueconorg-12078	58	6	đukić	đukić	PROPN
fueconorg-12078	58	7	,	,	PUNCT
fueconorg-12078	58	8	č	č	PROPN
fueconorg-12078	58	9	.	.	PUNCT
fueconorg-12078	58	10	gligorić	gligorić	NOUN
fueconorg-12078	58	11	3	3	NUM
fueconorg-12078	58	12	.	.	X
fueconorg-12078	58	13	forensic	forensic	ADJ
fueconorg-12078	58	14	accounting	accounting	NOUN
fueconorg-12078	58	15	techniques	technique	NOUN
fueconorg-12078	58	16	and	and	CCONJ
fueconorg-12078	58	17	tools	tool	NOUN
fueconorg-12078	58	18	in	in	ADP
fueconorg-12078	58	19	the	the	DET
fueconorg-12078	58	20	realm	realm	NOUN
fueconorg-12078	58	21	of	of	ADP
fueconorg-12078	58	22	combating	combat	VERB
fueconorg-12078	58	23	financial	financial	ADJ
fueconorg-12078	58	24	fraud	fraud	NOUN
fueconorg-12078	58	25	,	,	PUNCT
fueconorg-12078	58	26	forensic	forensic	ADJ
fueconorg-12078	58	27	accounting	accounting	NOUN
fueconorg-12078	58	28	has	have	AUX
fueconorg-12078	58	29	emerged	emerge	VERB
fueconorg-12078	58	30	as	as	ADP
fueconorg-12078	58	31	a	a	DET
fueconorg-12078	58	32	critical	critical	ADJ
fueconorg-12078	58	33	discipline	discipline	NOUN
fueconorg-12078	58	34	.	.	PUNCT
fueconorg-12078	59	1	this	this	DET
fueconorg-12078	59	2	section	section	NOUN
fueconorg-12078	59	3	delves	delve	VERB
fueconorg-12078	59	4	into	into	ADP
fueconorg-12078	59	5	various	various	ADJ
fueconorg-12078	59	6	methodologies	methodology	NOUN
fueconorg-12078	59	7	,	,	PUNCT
fueconorg-12078	59	8	tools	tool	NOUN
fueconorg-12078	59	9	,	,	PUNCT
fueconorg-12078	59	10	and	and	CCONJ
fueconorg-12078	59	11	techniques	technique	NOUN
fueconorg-12078	59	12	employed	employ	VERB
fueconorg-12078	59	13	in	in	ADP
fueconorg-12078	59	14	forensic	forensic	ADJ
fueconorg-12078	59	15	accounting	accounting	NOUN
fueconorg-12078	59	16	,	,	PUNCT
fueconorg-12078	59	17	shedding	shed	VERB
fueconorg-12078	59	18	light	light	NOUN
fueconorg-12078	59	19	on	on	ADP
fueconorg-12078	59	20	their	their	PRON
fueconorg-12078	59	21	significance	significance	NOUN
fueconorg-12078	59	22	in	in	ADP
fueconorg-12078	59	23	uncovering	uncover	VERB
fueconorg-12078	59	24	fraudulent	fraudulent	ADJ
fueconorg-12078	59	25	activities	activity	NOUN
fueconorg-12078	59	26	.	.	PUNCT
fueconorg-12078	60	1	forensic	forensic	ADJ
fueconorg-12078	60	2	accounting	accounting	NOUN
fueconorg-12078	60	3	methodologies	methodology	NOUN
fueconorg-12078	60	4	encompass	encompass	VERB
fueconorg-12078	60	5	a	a	DET
fueconorg-12078	60	6	range	range	NOUN
fueconorg-12078	60	7	of	of	ADP
fueconorg-12078	60	8	approaches	approach	NOUN
fueconorg-12078	60	9	designed	design	VERB
fueconorg-12078	60	10	to	to	PART
fueconorg-12078	60	11	identify	identify	VERB
fueconorg-12078	60	12	,	,	PUNCT
fueconorg-12078	60	13	investigate	investigate	VERB
fueconorg-12078	60	14	,	,	PUNCT
fueconorg-12078	60	15	and	and	CCONJ
fueconorg-12078	60	16	prevent	prevent	VERB
fueconorg-12078	60	17	financial	financial	ADJ
fueconorg-12078	60	18	irregularities	irregularity	NOUN
fueconorg-12078	60	19	.	.	PUNCT
fueconorg-12078	61	1	these	these	DET
fueconorg-12078	61	2	methodologies	methodology	NOUN
fueconorg-12078	61	3	combine	combine	VERB
fueconorg-12078	61	4	accounting	accounting	NOUN
fueconorg-12078	61	5	principles	principle	NOUN
fueconorg-12078	61	6	,	,	PUNCT
fueconorg-12078	61	7	investigative	investigative	ADJ
fueconorg-12078	61	8	techniques	technique	NOUN
fueconorg-12078	61	9	,	,	PUNCT
fueconorg-12078	61	10	and	and	CCONJ
fueconorg-12078	61	11	legal	legal	ADJ
fueconorg-12078	61	12	procedures	procedure	NOUN
fueconorg-12078	61	13	to	to	PART
fueconorg-12078	61	14	meticulously	meticulously	ADV
fueconorg-12078	61	15	analyze	analyze	VERB
fueconorg-12078	61	16	financial	financial	ADJ
fueconorg-12078	61	17	records	record	NOUN
fueconorg-12078	61	18	and	and	CCONJ
fueconorg-12078	61	19	transactions	transaction	NOUN
fueconorg-12078	61	20	(	(	PUNCT
fueconorg-12078	61	21	wells	well	NOUN
fueconorg-12078	61	22	,	,	PUNCT
fueconorg-12078	61	23	2014	2014	NUM
fueconorg-12078	61	24	)	)	PUNCT
fueconorg-12078	61	25	.	.	PUNCT
fueconorg-12078	62	1	forensic	forensic	ADJ
fueconorg-12078	62	2	accountants	accountant	NOUN
fueconorg-12078	62	3	meticulously	meticulously	ADV
fueconorg-12078	62	4	examine	examine	VERB
fueconorg-12078	62	5	financial	financial	ADJ
fueconorg-12078	62	6	statements	statement	NOUN
fueconorg-12078	62	7	,	,	PUNCT
fueconorg-12078	62	8	transaction	transaction	NOUN
fueconorg-12078	62	9	histories	history	NOUN
fueconorg-12078	62	10	,	,	PUNCT
fueconorg-12078	62	11	and	and	CCONJ
fueconorg-12078	62	12	other	other	ADJ
fueconorg-12078	62	13	relevant	relevant	ADJ
fueconorg-12078	62	14	documents	document	NOUN
fueconorg-12078	62	15	to	to	PART
fueconorg-12078	62	16	detect	detect	VERB
fueconorg-12078	62	17	anomalies	anomaly	NOUN
fueconorg-12078	62	18	that	that	PRON
fueconorg-12078	62	19	may	may	AUX
fueconorg-12078	62	20	indicate	indicate	VERB
fueconorg-12078	62	21	fraudulent	fraudulent	ADJ
fueconorg-12078	62	22	activities	activity	NOUN
fueconorg-12078	62	23	.	.	PUNCT
fueconorg-12078	63	1	in	in	ADP
fueconorg-12078	63	2	the	the	DET
fueconorg-12078	63	3	digital	digital	ADJ
fueconorg-12078	63	4	age	age	NOUN
fueconorg-12078	63	5	,	,	PUNCT
fueconorg-12078	63	6	data	datum	NOUN
fueconorg-12078	63	7	analytics	analytic	NOUN
fueconorg-12078	63	8	and	and	CCONJ
fueconorg-12078	63	9	digital	digital	ADJ
fueconorg-12078	63	10	forensics	forensic	NOUN
fueconorg-12078	63	11	have	have	AUX
fueconorg-12078	63	12	emerged	emerge	VERB
fueconorg-12078	63	13	as	as	ADP
fueconorg-12078	63	14	powerful	powerful	ADJ
fueconorg-12078	63	15	tools	tool	NOUN
fueconorg-12078	63	16	in	in	ADP
fueconorg-12078	63	17	the	the	DET
fueconorg-12078	63	18	forensic	forensic	ADJ
fueconorg-12078	63	19	accounting	accounting	NOUN
fueconorg-12078	63	20	toolkit	toolkit	NOUN
fueconorg-12078	63	21	.	.	PUNCT
fueconorg-12078	64	1	with	with	ADP
fueconorg-12078	64	2	the	the	DET
fueconorg-12078	64	3	vast	vast	ADJ
fueconorg-12078	64	4	amount	amount	NOUN
fueconorg-12078	64	5	of	of	ADP
fueconorg-12078	64	6	digital	digital	ADJ
fueconorg-12078	64	7	data	datum	NOUN
fueconorg-12078	64	8	generated	generate	VERB
fueconorg-12078	64	9	and	and	CCONJ
fueconorg-12078	64	10	stored	store	VERB
fueconorg-12078	64	11	by	by	ADP
fueconorg-12078	64	12	organizations	organization	NOUN
fueconorg-12078	64	13	,	,	PUNCT
fueconorg-12078	64	14	these	these	DET
fueconorg-12078	64	15	techniques	technique	NOUN
fueconorg-12078	64	16	enable	enable	VERB
fueconorg-12078	64	17	forensic	forensic	ADJ
fueconorg-12078	64	18	accountants	accountant	NOUN
fueconorg-12078	64	19	to	to	PART
fueconorg-12078	64	20	analyze	analyze	VERB
fueconorg-12078	64	21	large	large	ADJ
fueconorg-12078	64	22	datasets	dataset	NOUN
fueconorg-12078	64	23	efficiently	efficiently	ADV
fueconorg-12078	64	24	(	(	PUNCT
fueconorg-12078	64	25	jain	jain	PROPN
fueconorg-12078	64	26	&	&	CCONJ
fueconorg-12078	64	27	lamba	lamba	PROPN
fueconorg-12078	64	28	,	,	PUNCT
fueconorg-12078	64	29	2020	2020	NUM
fueconorg-12078	64	30	;	;	PUNCT
fueconorg-12078	64	31	ngai	ngai	PROPN
fueconorg-12078	64	32	et	et	PROPN
fueconorg-12078	64	33	al	al	PROPN
fueconorg-12078	64	34	.	.	PROPN
fueconorg-12078	64	35	,	,	PUNCT
fueconorg-12078	64	36	2011	2011	NUM
fueconorg-12078	64	37	)	)	PUNCT
fueconorg-12078	64	38	.	.	PUNCT
fueconorg-12078	65	1	digital	digital	ADJ
fueconorg-12078	65	2	forensics	forensic	NOUN
fueconorg-12078	65	3	involves	involve	VERB
fueconorg-12078	65	4	the	the	DET
fueconorg-12078	65	5	examination	examination	NOUN
fueconorg-12078	65	6	of	of	ADP
fueconorg-12078	65	7	electronic	electronic	ADJ
fueconorg-12078	65	8	devices	device	NOUN
fueconorg-12078	65	9	and	and	CCONJ
fueconorg-12078	65	10	data	datum	NOUN
fueconorg-12078	65	11	trails	trail	NOUN
fueconorg-12078	65	12	to	to	PART
fueconorg-12078	65	13	uncover	uncover	VERB
fueconorg-12078	65	14	evidence	evidence	NOUN
fueconorg-12078	65	15	of	of	ADP
fueconorg-12078	65	16	financial	financial	ADJ
fueconorg-12078	65	17	misconduct	misconduct	NOUN
fueconorg-12078	65	18	,	,	PUNCT
fueconorg-12078	65	19	such	such	ADJ
fueconorg-12078	65	20	as	as	ADP
fueconorg-12078	65	21	altered	alter	VERB
fueconorg-12078	65	22	records	record	NOUN
fueconorg-12078	65	23	or	or	CCONJ
fueconorg-12078	65	24	unauthorized	unauthorized	ADJ
fueconorg-12078	65	25	access	access	NOUN
fueconorg-12078	65	26	.	.	PUNCT
fueconorg-12078	66	1	artificial	artificial	ADJ
fueconorg-12078	66	2	intelligence	intelligence	NOUN
fueconorg-12078	66	3	(	(	PUNCT
fueconorg-12078	66	4	ai	ai	NOUN
fueconorg-12078	66	5	)	)	PUNCT
fueconorg-12078	66	6	and	and	CCONJ
fueconorg-12078	66	7	machine	machine	NOUN
fueconorg-12078	66	8	learning	learning	NOUN
fueconorg-12078	66	9	(	(	PUNCT
fueconorg-12078	66	10	ml	ml	NOUN
fueconorg-12078	66	11	)	)	PUNCT
fueconorg-12078	66	12	have	have	AUX
fueconorg-12078	66	13	revolutionized	revolutionize	VERB
fueconorg-12078	66	14	fraud	fraud	NOUN
fueconorg-12078	66	15	detection	detection	NOUN
fueconorg-12078	66	16	by	by	ADP
fueconorg-12078	66	17	enhancing	enhance	VERB
fueconorg-12078	66	18	the	the	DET
fueconorg-12078	66	19	speed	speed	NOUN
fueconorg-12078	66	20	and	and	CCONJ
fueconorg-12078	66	21	accuracy	accuracy	NOUN
fueconorg-12078	66	22	of	of	ADP
fueconorg-12078	66	23	analysis	analysis	NOUN
fueconorg-12078	66	24	.	.	PUNCT
fueconorg-12078	67	1	ai	ai	VERB
fueconorg-12078	67	2	-	-	PUNCT
fueconorg-12078	67	3	driven	drive	VERB
fueconorg-12078	67	4	algorithms	algorithm	NOUN
fueconorg-12078	67	5	can	can	AUX
fueconorg-12078	67	6	identify	identify	VERB
fueconorg-12078	67	7	patterns	pattern	NOUN
fueconorg-12078	67	8	and	and	CCONJ
fueconorg-12078	67	9	anomalies	anomaly	NOUN
fueconorg-12078	67	10	in	in	ADP
fueconorg-12078	67	11	data	datum	NOUN
fueconorg-12078	67	12	that	that	PRON
fueconorg-12078	67	13	may	may	AUX
fueconorg-12078	67	14	go	go	VERB
fueconorg-12078	67	15	unnoticed	unnoticed	ADJ
fueconorg-12078	67	16	by	by	ADP
fueconorg-12078	67	17	human	human	ADJ
fueconorg-12078	67	18	investigators	investigator	NOUN
fueconorg-12078	67	19	(	(	PUNCT
fueconorg-12078	67	20	cao	cao	PROPN
fueconorg-12078	67	21	,	,	PUNCT
fueconorg-12078	67	22	2020	2020	NUM
fueconorg-12078	67	23	)	)	PUNCT
fueconorg-12078	67	24	.	.	PUNCT
fueconorg-12078	68	1	machine	machine	NOUN
fueconorg-12078	68	2	learning	learning	NOUN
fueconorg-12078	68	3	models	model	NOUN
fueconorg-12078	68	4	continuously	continuously	ADV
fueconorg-12078	68	5	learn	learn	VERB
fueconorg-12078	68	6	from	from	ADP
fueconorg-12078	68	7	data	datum	NOUN
fueconorg-12078	68	8	,	,	PUNCT
fueconorg-12078	68	9	allowing	allow	VERB
fueconorg-12078	68	10	them	they	PRON
fueconorg-12078	68	11	to	to	PART
fueconorg-12078	68	12	adapt	adapt	VERB
fueconorg-12078	68	13	to	to	ADP
fueconorg-12078	68	14	new	new	ADJ
fueconorg-12078	68	15	and	and	CCONJ
fueconorg-12078	68	16	evolving	evolve	VERB
fueconorg-12078	68	17	fraud	fraud	NOUN
fueconorg-12078	68	18	tactics	tactic	NOUN
fueconorg-12078	68	19	,	,	PUNCT
fueconorg-12078	68	20	making	make	VERB
fueconorg-12078	68	21	them	they	PRON
fueconorg-12078	68	22	valuable	valuable	ADJ
fueconorg-12078	68	23	tools	tool	NOUN
fueconorg-12078	68	24	in	in	ADP
fueconorg-12078	68	25	the	the	DET
fueconorg-12078	68	26	fight	fight	NOUN
fueconorg-12078	68	27	against	against	ADP
fueconorg-12078	68	28	financial	financial	ADJ
fueconorg-12078	68	29	fraud	fraud	NOUN
fueconorg-12078	68	30	.	.	PUNCT
fueconorg-12078	69	1	innovative	innovative	ADJ
fueconorg-12078	69	2	operations	operation	NOUN
fueconorg-12078	69	3	research	research	NOUN
fueconorg-12078	69	4	methodology	methodology	NOUN
fueconorg-12078	69	5	can	can	AUX
fueconorg-12078	69	6	also	also	ADV
fueconorg-12078	69	7	be	be	AUX
fueconorg-12078	69	8	a	a	DET
fueconorg-12078	69	9	useful	useful	ADJ
fueconorg-12078	69	10	fraud	fraud	NOUN
fueconorg-12078	69	11	detection	detection	NOUN
fueconorg-12078	69	12	tool	tool	NOUN
fueconorg-12078	69	13	(	(	PUNCT
fueconorg-12078	69	14	bernard	bernard	PROPN
fueconorg-12078	69	15	et	et	PROPN
fueconorg-12078	69	16	al	al	PROPN
fueconorg-12078	69	17	.	.	PROPN
fueconorg-12078	69	18	,	,	PUNCT
fueconorg-12078	69	19	2022	2022	NUM
fueconorg-12078	69	20	)	)	PUNCT
fueconorg-12078	69	21	.	.	PUNCT
fueconorg-12078	70	1	financial	financial	ADJ
fueconorg-12078	70	2	statement	statement	NOUN
fueconorg-12078	70	3	analysis	analysis	NOUN
fueconorg-12078	70	4	is	be	AUX
fueconorg-12078	70	5	a	a	DET
fueconorg-12078	70	6	fundamental	fundamental	ADJ
fueconorg-12078	70	7	aspect	aspect	NOUN
fueconorg-12078	70	8	of	of	ADP
fueconorg-12078	70	9	forensic	forensic	ADJ
fueconorg-12078	70	10	accounting	accounting	NOUN
fueconorg-12078	70	11	,	,	PUNCT
fueconorg-12078	70	12	enabling	enable	VERB
fueconorg-12078	70	13	professionals	professional	NOUN
fueconorg-12078	70	14	to	to	PART
fueconorg-12078	70	15	assess	assess	VERB
fueconorg-12078	70	16	the	the	DET
fueconorg-12078	70	17	accuracy	accuracy	NOUN
fueconorg-12078	70	18	and	and	CCONJ
fueconorg-12078	70	19	integrity	integrity	NOUN
fueconorg-12078	70	20	of	of	ADP
fueconorg-12078	70	21	financial	financial	ADJ
fueconorg-12078	70	22	reports	report	NOUN
fueconorg-12078	70	23	.	.	PUNCT
fueconorg-12078	71	1	by	by	ADP
fueconorg-12078	71	2	scrutinizing	scrutinize	VERB
fueconorg-12078	71	3	financial	financial	ADJ
fueconorg-12078	71	4	statements	statement	NOUN
fueconorg-12078	71	5	,	,	PUNCT
fueconorg-12078	71	6	forensic	forensic	ADJ
fueconorg-12078	71	7	accountants	accountant	NOUN
fueconorg-12078	71	8	can	can	AUX
fueconorg-12078	71	9	uncover	uncover	VERB
fueconorg-12078	71	10	discrepancies	discrepancy	NOUN
fueconorg-12078	71	11	,	,	PUNCT
fueconorg-12078	71	12	irregularities	irregularity	NOUN
fueconorg-12078	71	13	,	,	PUNCT
fueconorg-12078	71	14	and	and	CCONJ
fueconorg-12078	71	15	potential	potential	ADJ
fueconorg-12078	71	16	signs	sign	NOUN
fueconorg-12078	71	17	of	of	ADP
fueconorg-12078	71	18	fraud	fraud	NOUN
fueconorg-12078	71	19	(	(	PUNCT
fueconorg-12078	71	20	okereafor	okereafor	ADJ
fueconorg-12078	71	21	,	,	PUNCT
fueconorg-12078	71	22	2022	2022	NUM
fueconorg-12078	71	23	)	)	PUNCT
fueconorg-12078	71	24	.	.	PUNCT
fueconorg-12078	72	1	this	this	DET
fueconorg-12078	72	2	process	process	NOUN
fueconorg-12078	72	3	involves	involve	VERB
fueconorg-12078	72	4	assessing	assess	VERB
fueconorg-12078	72	5	key	key	ADJ
fueconorg-12078	72	6	financial	financial	ADJ
fueconorg-12078	72	7	ratios	ratio	NOUN
fueconorg-12078	72	8	,	,	PUNCT
fueconorg-12078	72	9	identifying	identify	VERB
fueconorg-12078	72	10	inconsistencies	inconsistency	NOUN
fueconorg-12078	72	11	,	,	PUNCT
fueconorg-12078	72	12	and	and	CCONJ
fueconorg-12078	72	13	cross	cross	ADJ
fueconorg-12078	72	14	-	-	ADJ
fueconorg-12078	72	15	referencing	referencing	ADJ
fueconorg-12078	72	16	data	datum	NOUN
fueconorg-12078	72	17	from	from	ADP
fueconorg-12078	72	18	various	various	ADJ
fueconorg-12078	72	19	sources	source	NOUN
fueconorg-12078	72	20	to	to	PART
fueconorg-12078	72	21	ensure	ensure	VERB
fueconorg-12078	72	22	the	the	DET
fueconorg-12078	72	23	accuracy	accuracy	NOUN
fueconorg-12078	72	24	of	of	ADP
fueconorg-12078	72	25	reported	report	VERB
fueconorg-12078	72	26	financial	financial	ADJ
fueconorg-12078	72	27	information	information	NOUN
fueconorg-12078	72	28	.	.	PUNCT
fueconorg-12078	73	1	4	4	X
fueconorg-12078	73	2	.	.	X
fueconorg-12078	73	3	covid-19	covid-19	PROPN
fueconorg-12078	73	4	and	and	CCONJ
fueconorg-12078	73	5	fraudulent	fraudulent	ADJ
fueconorg-12078	73	6	activities	activity	NOUN
fueconorg-12078	73	7	the	the	DET
fueconorg-12078	73	8	unprecedented	unprecedented	ADJ
fueconorg-12078	73	9	global	global	ADJ
fueconorg-12078	73	10	disruption	disruption	NOUN
fueconorg-12078	73	11	caused	cause	VERB
fueconorg-12078	73	12	by	by	ADP
fueconorg-12078	73	13	the	the	DET
fueconorg-12078	73	14	covid-19	covid-19	PROPN
fueconorg-12078	73	15	pandemic	pandemic	NOUN
fueconorg-12078	73	16	has	have	AUX
fueconorg-12078	73	17	not	not	PART
fueconorg-12078	73	18	only	only	ADV
fueconorg-12078	73	19	posed	pose	VERB
fueconorg-12078	73	20	health	health	NOUN
fueconorg-12078	73	21	challenges	challenge	NOUN
fueconorg-12078	73	22	but	but	CCONJ
fueconorg-12078	73	23	has	have	AUX
fueconorg-12078	73	24	also	also	ADV
fueconorg-12078	73	25	created	create	VERB
fueconorg-12078	73	26	fertile	fertile	ADJ
fueconorg-12078	73	27	ground	ground	NOUN
fueconorg-12078	73	28	for	for	ADP
fueconorg-12078	73	29	fraudulent	fraudulent	ADJ
fueconorg-12078	73	30	activities	activity	NOUN
fueconorg-12078	73	31	.	.	PUNCT
fueconorg-12078	74	1	this	this	DET
fueconorg-12078	74	2	section	section	NOUN
fueconorg-12078	74	3	delves	delve	VERB
fueconorg-12078	74	4	into	into	ADP
fueconorg-12078	74	5	the	the	DET
fueconorg-12078	74	6	emergence	emergence	NOUN
fueconorg-12078	74	7	of	of	ADP
fueconorg-12078	74	8	new	new	ADJ
fueconorg-12078	74	9	fraud	fraud	NOUN
fueconorg-12078	74	10	schemes	scheme	NOUN
fueconorg-12078	74	11	during	during	ADP
fueconorg-12078	74	12	the	the	DET
fueconorg-12078	74	13	pandemic	pandemic	NOUN
fueconorg-12078	74	14	,	,	PUNCT
fueconorg-12078	74	15	the	the	DET
fueconorg-12078	74	16	surge	surge	NOUN
fueconorg-12078	74	17	in	in	ADP
fueconorg-12078	74	18	cybercrimes	cybercrime	NOUN
fueconorg-12078	74	19	and	and	CCONJ
fueconorg-12078	74	20	online	online	PROPN
fueconorg-12078	74	21	fraud	fraud	NOUN
fueconorg-12078	74	22	,	,	PUNCT
fueconorg-12078	74	23	the	the	DET
fueconorg-12078	74	24	manipulation	manipulation	NOUN
fueconorg-12078	74	25	of	of	ADP
fueconorg-12078	74	26	financial	financial	ADJ
fueconorg-12078	74	27	statements	statement	NOUN
fueconorg-12078	74	28	prompted	prompt	VERB
fueconorg-12078	74	29	by	by	ADP
fueconorg-12078	74	30	economic	economic	ADJ
fueconorg-12078	74	31	uncertainty	uncertainty	NOUN
fueconorg-12078	74	32	,	,	PUNCT
fueconorg-12078	74	33	and	and	CCONJ
fueconorg-12078	74	34	presents	present	VERB
fueconorg-12078	74	35	case	case	NOUN
fueconorg-12078	74	36	studies	study	NOUN
fueconorg-12078	74	37	that	that	PRON
fueconorg-12078	74	38	highlight	highlight	VERB
fueconorg-12078	74	39	the	the	DET
fueconorg-12078	74	40	various	various	ADJ
fueconorg-12078	74	41	facets	facet	NOUN
fueconorg-12078	74	42	of	of	ADP
fueconorg-12078	74	43	covid-19	covid-19	PROPN
fueconorg-12078	74	44	-	-	PUNCT
fueconorg-12078	74	45	related	relate	VERB
fueconorg-12078	74	46	frauds	fraud	NOUN
fueconorg-12078	74	47	.	.	PUNCT
fueconorg-12078	75	1	the	the	DET
fueconorg-12078	75	2	covid-19	covid-19	PROPN
fueconorg-12078	75	3	pandemic	pandemic	NOUN
fueconorg-12078	75	4	has	have	AUX
fueconorg-12078	75	5	provided	provide	VERB
fueconorg-12078	75	6	fraudsters	fraudster	NOUN
fueconorg-12078	75	7	with	with	ADP
fueconorg-12078	75	8	novel	novel	ADJ
fueconorg-12078	75	9	opportunities	opportunity	NOUN
fueconorg-12078	75	10	to	to	PART
fueconorg-12078	75	11	exploit	exploit	VERB
fueconorg-12078	75	12	fear	fear	NOUN
fueconorg-12078	75	13	and	and	CCONJ
fueconorg-12078	75	14	uncertainty	uncertainty	NOUN
fueconorg-12078	75	15	.	.	PUNCT
fueconorg-12078	76	1	as	as	SCONJ
fueconorg-12078	76	2	dohrer	dohrer	PROPN
fueconorg-12078	76	3	and	and	CCONJ
fueconorg-12078	76	4	mayes	mayes	PROPN
fueconorg-12078	76	5	(	(	PUNCT
fueconorg-12078	76	6	2020	2020	NUM
fueconorg-12078	76	7	)	)	PUNCT
fueconorg-12078	76	8	point	point	VERB
fueconorg-12078	76	9	out	out	ADP
fueconorg-12078	76	10	“	"	PUNCT
fueconorg-12078	76	11	covid-19	covid-19	PROPN
fueconorg-12078	76	12	presents	present	VERB
fueconorg-12078	76	13	a	a	DET
fueconorg-12078	76	14	veritable	veritable	ADJ
fueconorg-12078	76	15	“	"	PUNCT
fueconorg-12078	76	16	perfect	perfect	ADJ
fueconorg-12078	76	17	storm	storm	NOUN
fueconorg-12078	76	18	”	"	PUNCT
fueconorg-12078	76	19	for	for	ADP
fueconorg-12078	76	20	fraud	fraud	NOUN
fueconorg-12078	76	21	risk	risk	NOUN
fueconorg-12078	76	22	”	"	PUNCT
fueconorg-12078	76	23	.	.	PUNCT
fueconorg-12078	77	1	frauds	fraud	NOUN
fueconorg-12078	77	2	related	relate	VERB
fueconorg-12078	77	3	to	to	ADP
fueconorg-12078	77	4	fake	fake	ADJ
fueconorg-12078	77	5	medical	medical	ADJ
fueconorg-12078	77	6	supplies	supply	NOUN
fueconorg-12078	77	7	,	,	PUNCT
fueconorg-12078	77	8	counterfeit	counterfeit	ADJ
fueconorg-12078	77	9	personal	personal	ADJ
fueconorg-12078	77	10	protective	protective	ADJ
fueconorg-12078	77	11	equipment	equipment	NOUN
fueconorg-12078	77	12	(	(	PUNCT
fueconorg-12078	77	13	ppe	ppe	PROPN
fueconorg-12078	77	14	)	)	PUNCT
fueconorg-12078	77	15	,	,	PUNCT
fueconorg-12078	77	16	and	and	CCONJ
fueconorg-12078	77	17	fraudulent	fraudulent	ADJ
fueconorg-12078	77	18	investment	investment	NOUN
fueconorg-12078	77	19	schemes	scheme	NOUN
fueconorg-12078	77	20	promising	promise	VERB
fueconorg-12078	77	21	pandemic	pandemic	ADJ
fueconorg-12078	77	22	-	-	PUNCT
fueconorg-12078	77	23	related	relate	VERB
fueconorg-12078	77	24	profits	profit	NOUN
fueconorg-12078	77	25	have	have	AUX
fueconorg-12078	77	26	surfaced	surface	VERB
fueconorg-12078	77	27	(	(	PUNCT
fueconorg-12078	77	28	andrei	andrei	NOUN
fueconorg-12078	77	29	,	,	PUNCT
fueconorg-12078	77	30	2021	2021	NUM
fueconorg-12078	77	31	)	)	PUNCT
fueconorg-12078	77	32	.	.	PUNCT
fueconorg-12078	78	1	criminals	criminal	NOUN
fueconorg-12078	78	2	have	have	AUX
fueconorg-12078	78	3	capitalized	capitalize	VERB
fueconorg-12078	78	4	on	on	ADP
fueconorg-12078	78	5	the	the	DET
fueconorg-12078	78	6	chaos	chaos	NOUN
fueconorg-12078	78	7	to	to	PART
fueconorg-12078	78	8	launch	launch	VERB
fueconorg-12078	78	9	phishing	phishe	VERB
fueconorg-12078	78	10	attacks	attack	NOUN
fueconorg-12078	78	11	,	,	PUNCT
fueconorg-12078	78	12	capitalizing	capitalize	VERB
fueconorg-12078	78	13	on	on	ADP
fueconorg-12078	78	14	people	people	NOUN
fueconorg-12078	78	15	's	's	PART
fueconorg-12078	78	16	search	search	NOUN
fueconorg-12078	78	17	for	for	ADP
fueconorg-12078	78	18	information	information	NOUN
fueconorg-12078	78	19	and	and	CCONJ
fueconorg-12078	78	20	assistance	assistance	NOUN
fueconorg-12078	78	21	.	.	PUNCT
fueconorg-12078	79	1	investigating	investigate	VERB
fueconorg-12078	79	2	financial	financial	ADJ
fueconorg-12078	79	3	frauds	fraud	NOUN
fueconorg-12078	79	4	in	in	ADP
fueconorg-12078	79	5	the	the	DET
fueconorg-12078	79	6	modern	modern	ADJ
fueconorg-12078	79	7	landscape	landscape	NOUN
fueconorg-12078	79	8	:	:	PUNCT
fueconorg-12078	79	9	a	a	DET
fueconorg-12078	79	10	forensic	forensic	ADJ
fueconorg-12078	79	11	accounting	accounting	NOUN
fueconorg-12078	79	12	perspective	perspective	NOUN
fueconorg-12078	79	13	...	...	PUNCT
fueconorg-12078	79	14	319	319	NUM
fueconorg-12078	79	15	as	as	ADP
fueconorg-12078	79	16	remote	remote	ADJ
fueconorg-12078	79	17	work	work	NOUN
fueconorg-12078	79	18	and	and	CCONJ
fueconorg-12078	79	19	online	online	ADJ
fueconorg-12078	79	20	activities	activity	NOUN
fueconorg-12078	79	21	surged	surge	VERB
fueconorg-12078	79	22	due	due	ADJ
fueconorg-12078	79	23	to	to	ADP
fueconorg-12078	79	24	lockdowns	lockdown	NOUN
fueconorg-12078	79	25	and	and	CCONJ
fueconorg-12078	79	26	social	social	ADJ
fueconorg-12078	79	27	distancing	distancing	NOUN
fueconorg-12078	79	28	measures	measure	NOUN
fueconorg-12078	79	29	,	,	PUNCT
fueconorg-12078	79	30	cybercrimes	cybercrime	NOUN
fueconorg-12078	79	31	and	and	CCONJ
fueconorg-12078	79	32	online	online	PROPN
fueconorg-12078	79	33	fraud	fraud	NOUN
fueconorg-12078	79	34	witnessed	witness	VERB
fueconorg-12078	79	35	a	a	DET
fueconorg-12078	79	36	substantial	substantial	ADJ
fueconorg-12078	79	37	upswing	upswing	NOUN
fueconorg-12078	79	38	.	.	PUNCT
fueconorg-12078	80	1	cybercriminals	cybercriminal	NOUN
fueconorg-12078	80	2	targeted	target	VERB
fueconorg-12078	80	3	individuals	individual	NOUN
fueconorg-12078	80	4	and	and	CCONJ
fueconorg-12078	80	5	organizations	organization	NOUN
fueconorg-12078	80	6	with	with	ADP
fueconorg-12078	80	7	covid-19	covid-19	PROPN
fueconorg-12078	80	8	-	-	PUNCT
fueconorg-12078	80	9	themed	theme	VERB
fueconorg-12078	80	10	phishing	phishe	VERB
fueconorg-12078	80	11	emails	email	NOUN
fueconorg-12078	80	12	,	,	PUNCT
fueconorg-12078	80	13	malware	malware	NOUN
fueconorg-12078	80	14	,	,	PUNCT
fueconorg-12078	80	15	and	and	CCONJ
fueconorg-12078	80	16	ransomware	ransomware	NOUN
fueconorg-12078	80	17	attacks	attack	NOUN
fueconorg-12078	80	18	(	(	PUNCT
fueconorg-12078	80	19	dake	dake	NOUN
fueconorg-12078	80	20	,	,	PUNCT
fueconorg-12078	80	21	2023	2023	NUM
fueconorg-12078	80	22	)	)	PUNCT
fueconorg-12078	80	23	.	.	PUNCT
fueconorg-12078	81	1	the	the	DET
fueconorg-12078	81	2	abrupt	abrupt	ADJ
fueconorg-12078	81	3	shift	shift	NOUN
fueconorg-12078	81	4	to	to	ADP
fueconorg-12078	81	5	remote	remote	ADJ
fueconorg-12078	81	6	operations	operation	NOUN
fueconorg-12078	81	7	exposed	expose	VERB
fueconorg-12078	81	8	vulnerabilities	vulnerability	NOUN
fueconorg-12078	81	9	that	that	PRON
fueconorg-12078	81	10	fraudsters	fraudster	NOUN
fueconorg-12078	81	11	exploited	exploit	VERB
fueconorg-12078	81	12	to	to	AUX
fueconorg-12078	81	13	compromise	compromise	VERB
fueconorg-12078	81	14	sensitive	sensitive	ADJ
fueconorg-12078	81	15	financial	financial	ADJ
fueconorg-12078	81	16	information	information	NOUN
fueconorg-12078	81	17	.	.	PUNCT
fueconorg-12078	82	1	the	the	DET
fueconorg-12078	82	2	economic	economic	ADJ
fueconorg-12078	82	3	turbulence	turbulence	NOUN
fueconorg-12078	82	4	resulting	result	VERB
fueconorg-12078	82	5	from	from	ADP
fueconorg-12078	82	6	the	the	DET
fueconorg-12078	82	7	pandemic	pandemic	NOUN
fueconorg-12078	82	8	prompted	prompt	VERB
fueconorg-12078	82	9	some	some	DET
fueconorg-12078	82	10	entities	entity	NOUN
fueconorg-12078	82	11	to	to	PART
fueconorg-12078	82	12	resort	resort	VERB
fueconorg-12078	82	13	to	to	ADP
fueconorg-12078	82	14	fraudulent	fraudulent	ADJ
fueconorg-12078	82	15	financial	financial	ADJ
fueconorg-12078	82	16	reporting	reporting	NOUN
fueconorg-12078	82	17	.	.	PUNCT
fueconorg-12078	83	1	companies	company	NOUN
fueconorg-12078	83	2	faced	face	VERB
fueconorg-12078	83	3	with	with	ADP
fueconorg-12078	83	4	declining	decline	VERB
fueconorg-12078	83	5	revenues	revenue	NOUN
fueconorg-12078	83	6	and	and	CCONJ
fueconorg-12078	83	7	financial	financial	ADJ
fueconorg-12078	83	8	distress	distress	NOUN
fueconorg-12078	83	9	might	might	AUX
fueconorg-12078	83	10	manipulate	manipulate	VERB
fueconorg-12078	83	11	their	their	PRON
fueconorg-12078	83	12	financial	financial	ADJ
fueconorg-12078	83	13	statements	statement	NOUN
fueconorg-12078	83	14	to	to	PART
fueconorg-12078	83	15	present	present	VERB
fueconorg-12078	83	16	a	a	DET
fueconorg-12078	83	17	rosier	rosy	ADJ
fueconorg-12078	83	18	financial	financial	ADJ
fueconorg-12078	83	19	picture	picture	NOUN
fueconorg-12078	83	20	,	,	PUNCT
fueconorg-12078	83	21	deceiving	deceive	VERB
fueconorg-12078	83	22	stakeholders	stakeholder	NOUN
fueconorg-12078	83	23	,	,	PUNCT
fueconorg-12078	83	24	and	and	CCONJ
fueconorg-12078	83	25	investors	investor	NOUN
fueconorg-12078	83	26	.	.	PUNCT
fueconorg-12078	84	1	such	such	ADJ
fueconorg-12078	84	2	manipulations	manipulation	NOUN
fueconorg-12078	84	3	can	can	AUX
fueconorg-12078	84	4	include	include	VERB
fueconorg-12078	84	5	understating	understate	VERB
fueconorg-12078	84	6	liabilities	liability	NOUN
fueconorg-12078	84	7	,	,	PUNCT
fueconorg-12078	84	8	inflating	inflate	VERB
fueconorg-12078	84	9	revenues	revenue	NOUN
fueconorg-12078	84	10	,	,	PUNCT
fueconorg-12078	84	11	or	or	CCONJ
fueconorg-12078	84	12	concealing	conceal	VERB
fueconorg-12078	84	13	losses	loss	NOUN
fueconorg-12078	84	14	to	to	PART
fueconorg-12078	84	15	create	create	VERB
fueconorg-12078	84	16	an	an	DET
fueconorg-12078	84	17	illusion	illusion	NOUN
fueconorg-12078	84	18	of	of	ADP
fueconorg-12078	84	19	stability	stability	NOUN
fueconorg-12078	84	20	.	.	PUNCT
fueconorg-12078	85	1	real	real	ADJ
fueconorg-12078	85	2	-	-	PUNCT
fueconorg-12078	85	3	world	world	NOUN
fueconorg-12078	85	4	examples	example	NOUN
fueconorg-12078	85	5	of	of	ADP
fueconorg-12078	85	6	covid-19	covid-19	PROPN
fueconorg-12078	85	7	-	-	PUNCT
fueconorg-12078	85	8	related	relate	VERB
fueconorg-12078	85	9	frauds	fraud	NOUN
fueconorg-12078	85	10	underscore	underscore	VERB
fueconorg-12078	85	11	the	the	DET
fueconorg-12078	85	12	diversity	diversity	NOUN
fueconorg-12078	85	13	of	of	ADP
fueconorg-12078	85	14	fraudulent	fraudulent	ADJ
fueconorg-12078	85	15	activities	activity	NOUN
fueconorg-12078	85	16	that	that	PRON
fueconorg-12078	85	17	have	have	AUX
fueconorg-12078	85	18	emerged	emerge	VERB
fueconorg-12078	85	19	during	during	ADP
fueconorg-12078	85	20	the	the	DET
fueconorg-12078	85	21	pandemic	pandemic	NOUN
fueconorg-12078	85	22	.	.	PUNCT
fueconorg-12078	86	1	the	the	DET
fueconorg-12078	86	2	case	case	NOUN
fueconorg-12078	86	3	of	of	ADP
fueconorg-12078	86	4	a	a	DET
fueconorg-12078	86	5	cybercriminal	cybercriminal	ADJ
fueconorg-12078	86	6	exploiting	exploit	VERB
fueconorg-12078	86	7	fears	fear	NOUN
fueconorg-12078	86	8	of	of	ADP
fueconorg-12078	86	9	covid-19	covid-19	PROPN
fueconorg-12078	86	10	through	through	ADP
fueconorg-12078	86	11	phishing	phishe	VERB
fueconorg-12078	86	12	attacks	attack	NOUN
fueconorg-12078	86	13	,	,	PUNCT
fueconorg-12078	86	14	and	and	CCONJ
fueconorg-12078	86	15	instances	instance	NOUN
fueconorg-12078	86	16	of	of	ADP
fueconorg-12078	86	17	individuals	individual	NOUN
fueconorg-12078	86	18	peddling	peddle	VERB
fueconorg-12078	86	19	fake	fake	ADJ
fueconorg-12078	86	20	vaccines	vaccine	NOUN
fueconorg-12078	86	21	online	online	ADV
fueconorg-12078	86	22	serve	serve	VERB
fueconorg-12078	86	23	as	as	ADP
fueconorg-12078	86	24	cautionary	cautionary	ADJ
fueconorg-12078	86	25	tales	tale	NOUN
fueconorg-12078	86	26	(	(	PUNCT
fueconorg-12078	86	27	okereafor	okereafor	ADJ
fueconorg-12078	86	28	,	,	PUNCT
fueconorg-12078	86	29	2022	2022	NUM
fueconorg-12078	86	30	)	)	PUNCT
fueconorg-12078	86	31	.	.	PUNCT
fueconorg-12078	87	1	these	these	DET
fueconorg-12078	87	2	case	case	NOUN
fueconorg-12078	87	3	studies	study	NOUN
fueconorg-12078	87	4	highlight	highlight	VERB
fueconorg-12078	87	5	the	the	DET
fueconorg-12078	87	6	need	need	NOUN
fueconorg-12078	87	7	for	for	ADP
fueconorg-12078	87	8	heightened	heightened	ADJ
fueconorg-12078	87	9	vigilance	vigilance	NOUN
fueconorg-12078	87	10	and	and	CCONJ
fueconorg-12078	87	11	proactive	proactive	ADJ
fueconorg-12078	87	12	measures	measure	NOUN
fueconorg-12078	87	13	to	to	PART
fueconorg-12078	87	14	counteract	counteract	VERB
fueconorg-12078	87	15	the	the	DET
fueconorg-12078	87	16	surge	surge	NOUN
fueconorg-12078	87	17	in	in	ADP
fueconorg-12078	87	18	fraudulent	fraudulent	ADJ
fueconorg-12078	87	19	activities	activity	NOUN
fueconorg-12078	87	20	triggered	trigger	VERB
fueconorg-12078	87	21	by	by	ADP
fueconorg-12078	87	22	the	the	DET
fueconorg-12078	87	23	pandemic	pandemic	NOUN
fueconorg-12078	87	24	.	.	PUNCT
fueconorg-12078	88	1	some	some	DET
fueconorg-12078	88	2	authors	author	NOUN
fueconorg-12078	88	3	point	point	VERB
fueconorg-12078	88	4	out	out	ADP
fueconorg-12078	88	5	that	that	SCONJ
fueconorg-12078	88	6	the	the	DET
fueconorg-12078	88	7	development	development	NOUN
fueconorg-12078	88	8	of	of	ADP
fueconorg-12078	88	9	crowdfunding	crowdfunding	NOUN
fueconorg-12078	88	10	platforms	platform	NOUN
fueconorg-12078	88	11	creates	create	VERB
fueconorg-12078	88	12	opportunities	opportunity	NOUN
fueconorg-12078	88	13	for	for	ADP
fueconorg-12078	88	14	fraudsters	fraudster	NOUN
fueconorg-12078	88	15	to	to	PART
fueconorg-12078	88	16	hide	hide	VERB
fueconorg-12078	88	17	their	their	PRON
fueconorg-12078	88	18	identities	identity	NOUN
fueconorg-12078	88	19	or	or	CCONJ
fueconorg-12078	88	20	funding	funding	NOUN
fueconorg-12078	88	21	histories	history	NOUN
fueconorg-12078	88	22	,	,	PUNCT
fueconorg-12078	88	23	thereby	thereby	ADV
fueconorg-12078	88	24	increasing	increase	VERB
fueconorg-12078	88	25	the	the	DET
fueconorg-12078	88	26	incentive	incentive	NOUN
fueconorg-12078	88	27	to	to	PART
fueconorg-12078	88	28	commit	commit	VERB
fueconorg-12078	88	29	fraud	fraud	NOUN
fueconorg-12078	88	30	.	.	PUNCT
fueconorg-12078	89	1	the	the	DET
fueconorg-12078	89	2	covid-19	covid-19	PROPN
fueconorg-12078	89	3	pandemic	pandemic	ADJ
fueconorg-12078	89	4	and	and	CCONJ
fueconorg-12078	89	5	resulting	result	VERB
fueconorg-12078	89	6	economic	economic	ADJ
fueconorg-12078	89	7	shutdown	shutdown	NOUN
fueconorg-12078	89	8	also	also	ADV
fueconorg-12078	89	9	have	have	AUX
fueconorg-12078	89	10	disrupted	disrupt	VERB
fueconorg-12078	89	11	relative	relative	ADJ
fueconorg-12078	89	12	demands	demand	NOUN
fueconorg-12078	89	13	and	and	CCONJ
fueconorg-12078	89	14	organizational	organizational	ADJ
fueconorg-12078	89	15	capital	capital	NOUN
fueconorg-12078	89	16	in	in	ADP
fueconorg-12078	89	17	ways	way	NOUN
fueconorg-12078	89	18	that	that	PRON
fueconorg-12078	89	19	will	will	AUX
fueconorg-12078	89	20	likely	likely	ADV
fueconorg-12078	89	21	increase	increase	VERB
fueconorg-12078	89	22	the	the	DET
fueconorg-12078	89	23	incidence	incidence	NOUN
fueconorg-12078	89	24	of	of	ADP
fueconorg-12078	89	25	fraud	fraud	NOUN
fueconorg-12078	89	26	over	over	ADP
fueconorg-12078	89	27	the	the	DET
fueconorg-12078	89	28	next	next	ADJ
fueconorg-12078	89	29	couple	couple	NOUN
fueconorg-12078	89	30	of	of	ADP
fueconorg-12078	89	31	years	year	NOUN
fueconorg-12078	89	32	(	(	PUNCT
fueconorg-12078	89	33	karpoff	karpoff	NOUN
fueconorg-12078	89	34	,	,	PUNCT
fueconorg-12078	89	35	2021	2021	NUM
fueconorg-12078	89	36	)	)	PUNCT
fueconorg-12078	89	37	.	.	PUNCT
fueconorg-12078	90	1	5	5	X
fueconorg-12078	90	2	.	.	X
fueconorg-12078	90	3	covid-19	covid-19	PROPN
fueconorg-12078	90	4	and	and	CCONJ
fueconorg-12078	90	5	forensic	forensic	ADJ
fueconorg-12078	90	6	accounting	accounting	NOUN
fueconorg-12078	90	7	challenges	challenge	NOUN
fueconorg-12078	90	8	the	the	DET
fueconorg-12078	90	9	covid-19	covid-19	PROPN
fueconorg-12078	90	10	pandemic	pandemic	NOUN
fueconorg-12078	90	11	has	have	AUX
fueconorg-12078	90	12	not	not	PART
fueconorg-12078	90	13	only	only	ADV
fueconorg-12078	90	14	reshaped	reshape	VERB
fueconorg-12078	90	15	societies	society	NOUN
fueconorg-12078	90	16	and	and	CCONJ
fueconorg-12078	90	17	economies	economy	NOUN
fueconorg-12078	90	18	but	but	CCONJ
fueconorg-12078	90	19	has	have	AUX
fueconorg-12078	90	20	also	also	ADV
fueconorg-12078	90	21	necessitated	necessitate	VERB
fueconorg-12078	90	22	a	a	DET
fueconorg-12078	90	23	transformation	transformation	NOUN
fueconorg-12078	90	24	in	in	ADP
fueconorg-12078	90	25	the	the	DET
fueconorg-12078	90	26	realm	realm	NOUN
fueconorg-12078	90	27	of	of	ADP
fueconorg-12078	90	28	forensic	forensic	ADJ
fueconorg-12078	90	29	accounting	accounting	NOUN
fueconorg-12078	90	30	.	.	PUNCT
fueconorg-12078	91	1	this	this	DET
fueconorg-12078	91	2	section	section	NOUN
fueconorg-12078	91	3	examines	examine	VERB
fueconorg-12078	91	4	the	the	DET
fueconorg-12078	91	5	challenges	challenge	NOUN
fueconorg-12078	91	6	confronted	confront	VERB
fueconorg-12078	91	7	by	by	ADP
fueconorg-12078	91	8	forensic	forensic	ADJ
fueconorg-12078	91	9	accountants	accountant	NOUN
fueconorg-12078	91	10	in	in	ADP
fueconorg-12078	91	11	this	this	DET
fueconorg-12078	91	12	new	new	ADJ
fueconorg-12078	91	13	era	era	NOUN
fueconorg-12078	91	14	,	,	PUNCT
fueconorg-12078	91	15	the	the	DET
fueconorg-12078	91	16	utilization	utilization	NOUN
fueconorg-12078	91	17	of	of	ADP
fueconorg-12078	91	18	technology	technology	NOUN
fueconorg-12078	91	19	for	for	ADP
fueconorg-12078	91	20	remote	remote	ADJ
fueconorg-12078	91	21	investigations	investigation	NOUN
fueconorg-12078	91	22	,	,	PUNCT
fueconorg-12078	91	23	and	and	CCONJ
fueconorg-12078	91	24	the	the	DET
fueconorg-12078	91	25	vital	vital	ADJ
fueconorg-12078	91	26	collaboration	collaboration	NOUN
fueconorg-12078	91	27	between	between	ADP
fueconorg-12078	91	28	forensic	forensic	ADJ
fueconorg-12078	91	29	accountants	accountant	NOUN
fueconorg-12078	91	30	and	and	CCONJ
fueconorg-12078	91	31	cybersecurity	cybersecurity	NOUN
fueconorg-12078	91	32	experts	expert	NOUN
fueconorg-12078	91	33	to	to	PART
fueconorg-12078	91	34	combat	combat	VERB
fueconorg-12078	91	35	the	the	DET
fueconorg-12078	91	36	evolving	evolve	VERB
fueconorg-12078	91	37	landscape	landscape	NOUN
fueconorg-12078	91	38	of	of	ADP
fueconorg-12078	91	39	fraudulent	fraudulent	ADJ
fueconorg-12078	91	40	activities	activity	NOUN
fueconorg-12078	91	41	.	.	PUNCT
fueconorg-12078	92	1	forensic	forensic	ADJ
fueconorg-12078	92	2	accountants	accountant	NOUN
fueconorg-12078	92	3	faced	face	VERB
fueconorg-12078	92	4	a	a	DET
fueconorg-12078	92	5	variety	variety	NOUN
fueconorg-12078	92	6	of	of	ADP
fueconorg-12078	92	7	obstacles	obstacle	NOUN
fueconorg-12078	92	8	due	due	ADP
fueconorg-12078	92	9	to	to	ADP
fueconorg-12078	92	10	the	the	DET
fueconorg-12078	92	11	disruptions	disruption	NOUN
fueconorg-12078	92	12	caused	cause	VERB
fueconorg-12078	92	13	by	by	ADP
fueconorg-12078	92	14	the	the	DET
fueconorg-12078	92	15	pandemic	pandemic	NOUN
fueconorg-12078	92	16	.	.	PUNCT
fueconorg-12078	93	1	working	work	VERB
fueconorg-12078	93	2	remotely	remotely	ADV
fueconorg-12078	93	3	presented	present	VERB
fueconorg-12078	93	4	challenges	challenge	NOUN
fueconorg-12078	93	5	in	in	ADP
fueconorg-12078	93	6	terms	term	NOUN
fueconorg-12078	93	7	of	of	ADP
fueconorg-12078	93	8	accessing	access	VERB
fueconorg-12078	93	9	physical	physical	ADJ
fueconorg-12078	93	10	documents	document	NOUN
fueconorg-12078	93	11	and	and	CCONJ
fueconorg-12078	93	12	collaborating	collaborate	VERB
fueconorg-12078	93	13	with	with	ADP
fueconorg-12078	93	14	colleagues	colleague	NOUN
fueconorg-12078	93	15	.	.	PUNCT
fueconorg-12078	94	1	limited	limited	ADJ
fueconorg-12078	94	2	access	access	NOUN
fueconorg-12078	94	3	to	to	ADP
fueconorg-12078	94	4	on	on	ADP
fueconorg-12078	94	5	-	-	PUNCT
fueconorg-12078	94	6	site	site	NOUN
fueconorg-12078	94	7	data	datum	NOUN
fueconorg-12078	94	8	hindered	hinder	VERB
fueconorg-12078	94	9	their	their	PRON
fueconorg-12078	94	10	ability	ability	NOUN
fueconorg-12078	94	11	to	to	PART
fueconorg-12078	94	12	perform	perform	VERB
fueconorg-12078	94	13	comprehensive	comprehensive	ADJ
fueconorg-12078	94	14	investigations	investigation	NOUN
fueconorg-12078	94	15	,	,	PUNCT
fueconorg-12078	94	16	and	and	CCONJ
fueconorg-12078	94	17	economic	economic	ADJ
fueconorg-12078	94	18	uncertainties	uncertainty	NOUN
fueconorg-12078	94	19	intensified	intensify	VERB
fueconorg-12078	94	20	the	the	DET
fueconorg-12078	94	21	complexity	complexity	NOUN
fueconorg-12078	94	22	of	of	ADP
fueconorg-12078	94	23	detecting	detect	VERB
fueconorg-12078	94	24	financial	financial	ADJ
fueconorg-12078	94	25	irregularities	irregularity	NOUN
fueconorg-12078	94	26	.	.	PUNCT
fueconorg-12078	95	1	in	in	ADP
fueconorg-12078	95	2	response	response	NOUN
fueconorg-12078	95	3	to	to	ADP
fueconorg-12078	95	4	the	the	DET
fueconorg-12078	95	5	pandemic	pandemic	NOUN
fueconorg-12078	95	6	's	's	PART
fueconorg-12078	95	7	constraints	constraint	NOUN
fueconorg-12078	95	8	,	,	PUNCT
fueconorg-12078	95	9	forensic	forensic	ADJ
fueconorg-12078	95	10	accountants	accountant	NOUN
fueconorg-12078	95	11	have	have	AUX
fueconorg-12078	95	12	harnessed	harness	VERB
fueconorg-12078	95	13	technology	technology	NOUN
fueconorg-12078	95	14	to	to	PART
fueconorg-12078	95	15	conduct	conduct	VERB
fueconorg-12078	95	16	remote	remote	ADJ
fueconorg-12078	95	17	investigations	investigation	NOUN
fueconorg-12078	95	18	.	.	PUNCT
fueconorg-12078	96	1	advanced	advanced	ADJ
fueconorg-12078	96	2	data	datum	NOUN
fueconorg-12078	96	3	analytics	analytic	NOUN
fueconorg-12078	96	4	tools	tool	NOUN
fueconorg-12078	96	5	have	have	AUX
fueconorg-12078	96	6	enabled	enable	VERB
fueconorg-12078	96	7	professionals	professional	NOUN
fueconorg-12078	96	8	to	to	PART
fueconorg-12078	96	9	sift	sift	VERB
fueconorg-12078	96	10	through	through	ADP
fueconorg-12078	96	11	vast	vast	ADJ
fueconorg-12078	96	12	volumes	volume	NOUN
fueconorg-12078	96	13	of	of	ADP
fueconorg-12078	96	14	data	datum	NOUN
fueconorg-12078	96	15	efficiently	efficiently	ADV
fueconorg-12078	96	16	,	,	PUNCT
fueconorg-12078	96	17	identifying	identify	VERB
fueconorg-12078	96	18	potential	potential	ADJ
fueconorg-12078	96	19	anomalies	anomaly	NOUN
fueconorg-12078	96	20	and	and	CCONJ
fueconorg-12078	96	21	patterns	pattern	NOUN
fueconorg-12078	96	22	(	(	PUNCT
fueconorg-12078	96	23	hossain	hossain	PROPN
fueconorg-12078	96	24	,	,	PUNCT
fueconorg-12078	96	25	2023	2023	NUM
fueconorg-12078	96	26	)	)	PUNCT
fueconorg-12078	96	27	.	.	PUNCT
fueconorg-12078	97	1	remote	remote	ADJ
fueconorg-12078	97	2	data	datum	NOUN
fueconorg-12078	97	3	collection	collection	NOUN
fueconorg-12078	97	4	techniques	technique	NOUN
fueconorg-12078	97	5	,	,	PUNCT
fueconorg-12078	97	6	including	include	VERB
fueconorg-12078	97	7	secure	secure	ADJ
fueconorg-12078	97	8	online	online	ADJ
fueconorg-12078	97	9	data	datum	NOUN
fueconorg-12078	97	10	transfers	transfer	NOUN
fueconorg-12078	97	11	,	,	PUNCT
fueconorg-12078	97	12	have	have	AUX
fueconorg-12078	97	13	become	become	VERB
fueconorg-12078	97	14	integral	integral	ADJ
fueconorg-12078	97	15	in	in	ADP
fueconorg-12078	97	16	maintaining	maintain	VERB
fueconorg-12078	97	17	investigative	investigative	ADJ
fueconorg-12078	97	18	momentum	momentum	NOUN
fueconorg-12078	97	19	in	in	ADP
fueconorg-12078	97	20	a	a	DET
fueconorg-12078	97	21	socially	socially	ADV
fueconorg-12078	97	22	distant	distant	ADJ
fueconorg-12078	97	23	environment	environment	NOUN
fueconorg-12078	97	24	.	.	PUNCT
fueconorg-12078	98	1	the	the	DET
fueconorg-12078	98	2	convergence	convergence	NOUN
fueconorg-12078	98	3	of	of	ADP
fueconorg-12078	98	4	financial	financial	ADJ
fueconorg-12078	98	5	fraud	fraud	NOUN
fueconorg-12078	98	6	and	and	CCONJ
fueconorg-12078	98	7	cybercrimes	cybercrime	NOUN
fueconorg-12078	98	8	demands	demand	VERB
fueconorg-12078	98	9	seamless	seamless	ADJ
fueconorg-12078	98	10	collaboration	collaboration	NOUN
fueconorg-12078	98	11	between	between	ADP
fueconorg-12078	98	12	forensic	forensic	ADJ
fueconorg-12078	98	13	accountants	accountant	NOUN
fueconorg-12078	98	14	and	and	CCONJ
fueconorg-12078	98	15	cybersecurity	cybersecurity	NOUN
fueconorg-12078	98	16	experts	expert	NOUN
fueconorg-12078	98	17	.	.	PUNCT
fueconorg-12078	99	1	cyber	cyber	ADJ
fueconorg-12078	99	2	-	-	PUNCT
fueconorg-12078	99	3	forensic	forensic	ADJ
fueconorg-12078	99	4	tools	tool	NOUN
fueconorg-12078	99	5	are	be	AUX
fueconorg-12078	99	6	instrumental	instrumental	ADJ
fueconorg-12078	99	7	in	in	ADP
fueconorg-12078	99	8	tracing	trace	VERB
fueconorg-12078	99	9	digital	digital	ADJ
fueconorg-12078	99	10	footprints	footprint	NOUN
fueconorg-12078	99	11	left	leave	VERB
fueconorg-12078	99	12	by	by	ADP
fueconorg-12078	99	13	cybercriminals	cybercriminal	NOUN
fueconorg-12078	99	14	(	(	PUNCT
fueconorg-12078	99	15	peecher	peecher	PROPN
fueconorg-12078	99	16	et	et	PROPN
fueconorg-12078	99	17	al	al	PROPN
fueconorg-12078	99	18	.	.	PROPN
fueconorg-12078	99	19	,	,	PUNCT
fueconorg-12078	99	20	2007	2007	NUM
fueconorg-12078	99	21	)	)	PUNCT
fueconorg-12078	99	22	.	.	PUNCT
fueconorg-12078	100	1	effective	effective	ADJ
fueconorg-12078	100	2	teamwork	teamwork	NOUN
fueconorg-12078	100	3	ensures	ensure	VERB
fueconorg-12078	100	4	that	that	SCONJ
fueconorg-12078	100	5	the	the	DET
fueconorg-12078	100	6	full	full	ADJ
fueconorg-12078	100	7	spectrum	spectrum	NOUN
fueconorg-12078	100	8	of	of	ADP
fueconorg-12078	100	9	fraudulent	fraudulent	ADJ
fueconorg-12078	100	10	activities	activity	NOUN
fueconorg-12078	100	11	,	,	PUNCT
fueconorg-12078	100	12	spanning	span	VERB
fueconorg-12078	100	13	financial	financial	ADJ
fueconorg-12078	100	14	manipulations	manipulation	NOUN
fueconorg-12078	100	15	to	to	ADP
fueconorg-12078	100	16	digital	digital	ADJ
fueconorg-12078	100	17	breaches	breach	NOUN
fueconorg-12078	100	18	,	,	PUNCT
fueconorg-12078	100	19	is	be	AUX
fueconorg-12078	100	20	accurately	accurately	ADV
fueconorg-12078	100	21	identified	identify	VERB
fueconorg-12078	100	22	,	,	PUNCT
fueconorg-12078	100	23	investigated	investigate	VERB
fueconorg-12078	100	24	,	,	PUNCT
fueconorg-12078	100	25	and	and	CCONJ
fueconorg-12078	100	26	mitigated	mitigate	VERB
fueconorg-12078	100	27	.	.	PUNCT
fueconorg-12078	100	28	320	320	NUM
fueconorg-12078	100	29	m.	m.	NOUN
fueconorg-12078	100	30	pavlović	pavlović	NOUN
fueconorg-12078	100	31	,	,	PUNCT
fueconorg-12078	100	32	t.	t.	PROPN
fueconorg-12078	100	33	đukić	đukić	PROPN
fueconorg-12078	100	34	,	,	PUNCT
fueconorg-12078	100	35	č	č	PROPN
fueconorg-12078	100	36	.	.	PUNCT
fueconorg-12078	101	1	gligorić	gligorić	NOUN
fueconorg-12078	101	2	6	6	NUM
fueconorg-12078	101	3	.	.	PUNCT
fueconorg-12078	102	1	adapting	adapt	VERB
fueconorg-12078	102	2	forensic	forensic	ADJ
fueconorg-12078	102	3	accounting	accounting	NOUN
fueconorg-12078	102	4	practices	practice	NOUN
fueconorg-12078	102	5	in	in	ADP
fueconorg-12078	102	6	a	a	DET
fueconorg-12078	102	7	pandemic	pandemic	ADJ
fueconorg-12078	102	8	era	era	NOUN
fueconorg-12078	102	9	the	the	DET
fueconorg-12078	102	10	emergence	emergence	NOUN
fueconorg-12078	102	11	of	of	ADP
fueconorg-12078	102	12	the	the	DET
fueconorg-12078	102	13	covid-19	covid-19	PROPN
fueconorg-12078	102	14	pandemic	pandemic	NOUN
fueconorg-12078	102	15	brought	bring	VERB
fueconorg-12078	102	16	about	about	ADP
fueconorg-12078	102	17	unprecedented	unprecedented	ADJ
fueconorg-12078	102	18	challenges	challenge	NOUN
fueconorg-12078	102	19	and	and	CCONJ
fueconorg-12078	102	20	disruptions	disruption	NOUN
fueconorg-12078	102	21	across	across	ADP
fueconorg-12078	102	22	various	various	ADJ
fueconorg-12078	102	23	sectors	sector	NOUN
fueconorg-12078	102	24	,	,	PUNCT
fueconorg-12078	102	25	including	include	VERB
fueconorg-12078	102	26	forensic	forensic	ADJ
fueconorg-12078	102	27	accounting	accounting	NOUN
fueconorg-12078	102	28	.	.	PUNCT
fueconorg-12078	103	1	this	this	DET
fueconorg-12078	103	2	section	section	NOUN
fueconorg-12078	103	3	delves	delve	VERB
fueconorg-12078	103	4	into	into	ADP
fueconorg-12078	103	5	the	the	DET
fueconorg-12078	103	6	unique	unique	ADJ
fueconorg-12078	103	7	challenges	challenge	NOUN
fueconorg-12078	103	8	confronted	confront	VERB
fueconorg-12078	103	9	by	by	ADP
fueconorg-12078	103	10	forensic	forensic	ADJ
fueconorg-12078	103	11	accountants	accountant	NOUN
fueconorg-12078	103	12	during	during	ADP
fueconorg-12078	103	13	the	the	DET
fueconorg-12078	103	14	pandemic	pandemic	NOUN
fueconorg-12078	103	15	,	,	PUNCT
fueconorg-12078	103	16	the	the	DET
fueconorg-12078	103	17	innovative	innovative	ADJ
fueconorg-12078	103	18	utilization	utilization	NOUN
fueconorg-12078	103	19	of	of	ADP
fueconorg-12078	103	20	technology	technology	NOUN
fueconorg-12078	103	21	for	for	ADP
fueconorg-12078	103	22	conducting	conduct	VERB
fueconorg-12078	103	23	remote	remote	ADJ
fueconorg-12078	103	24	investigations	investigation	NOUN
fueconorg-12078	103	25	,	,	PUNCT
fueconorg-12078	103	26	and	and	CCONJ
fueconorg-12078	103	27	the	the	DET
fueconorg-12078	103	28	crucial	crucial	ADJ
fueconorg-12078	103	29	significance	significance	NOUN
fueconorg-12078	103	30	of	of	ADP
fueconorg-12078	103	31	collaboration	collaboration	NOUN
fueconorg-12078	103	32	between	between	ADP
fueconorg-12078	103	33	forensic	forensic	ADJ
fueconorg-12078	103	34	accountants	accountant	NOUN
fueconorg-12078	103	35	and	and	CCONJ
fueconorg-12078	103	36	cybersecurity	cybersecurity	NOUN
fueconorg-12078	103	37	experts	expert	NOUN
fueconorg-12078	103	38	in	in	ADP
fueconorg-12078	103	39	navigating	navigate	VERB
fueconorg-12078	103	40	the	the	DET
fueconorg-12078	103	41	evolving	evolve	VERB
fueconorg-12078	103	42	landscape	landscape	NOUN
fueconorg-12078	103	43	of	of	ADP
fueconorg-12078	103	44	fraudulent	fraudulent	ADJ
fueconorg-12078	103	45	activities	activity	NOUN
fueconorg-12078	103	46	.	.	PUNCT
fueconorg-12078	104	1	the	the	DET
fueconorg-12078	104	2	pandemic	pandemic	NOUN
fueconorg-12078	104	3	brought	bring	VERB
fueconorg-12078	104	4	forth	forth	ADP
fueconorg-12078	104	5	a	a	DET
fueconorg-12078	104	6	fresh	fresh	ADJ
fueconorg-12078	104	7	set	set	NOUN
fueconorg-12078	104	8	of	of	ADP
fueconorg-12078	104	9	challenges	challenge	NOUN
fueconorg-12078	104	10	for	for	ADP
fueconorg-12078	104	11	forensic	forensic	ADJ
fueconorg-12078	104	12	accountants	accountant	NOUN
fueconorg-12078	104	13	,	,	PUNCT
fueconorg-12078	104	14	fundamentally	fundamentally	ADV
fueconorg-12078	104	15	changing	change	VERB
fueconorg-12078	104	16	the	the	DET
fueconorg-12078	104	17	way	way	NOUN
fueconorg-12078	104	18	they	they	PRON
fueconorg-12078	104	19	traditionally	traditionally	ADV
fueconorg-12078	104	20	conducted	conduct	VERB
fueconorg-12078	104	21	their	their	PRON
fueconorg-12078	104	22	work	work	NOUN
fueconorg-12078	104	23	.	.	PUNCT
fueconorg-12078	105	1	remote	remote	ADJ
fueconorg-12078	105	2	work	work	NOUN
fueconorg-12078	105	3	arrangements	arrangement	NOUN
fueconorg-12078	105	4	and	and	CCONJ
fueconorg-12078	105	5	restricted	restrict	VERB
fueconorg-12078	105	6	physical	physical	ADJ
fueconorg-12078	105	7	access	access	NOUN
fueconorg-12078	105	8	to	to	ADP
fueconorg-12078	105	9	business	business	NOUN
fueconorg-12078	105	10	locations	location	NOUN
fueconorg-12078	105	11	created	create	VERB
fueconorg-12078	105	12	obstacles	obstacle	NOUN
fueconorg-12078	105	13	in	in	ADP
fueconorg-12078	105	14	the	the	DET
fueconorg-12078	105	15	collection	collection	NOUN
fueconorg-12078	105	16	and	and	CCONJ
fueconorg-12078	105	17	analysis	analysis	NOUN
fueconorg-12078	105	18	of	of	ADP
fueconorg-12078	105	19	evidence	evidence	NOUN
fueconorg-12078	105	20	.	.	PUNCT
fueconorg-12078	106	1	additionally	additionally	ADV
fueconorg-12078	106	2	,	,	PUNCT
fueconorg-12078	106	3	the	the	DET
fueconorg-12078	106	4	economic	economic	ADJ
fueconorg-12078	106	5	uncertainties	uncertainty	NOUN
fueconorg-12078	106	6	resulting	result	VERB
fueconorg-12078	106	7	from	from	ADP
fueconorg-12078	106	8	the	the	DET
fueconorg-12078	106	9	pandemic	pandemic	ADJ
fueconorg-12078	106	10	added	add	VERB
fueconorg-12078	106	11	complexity	complexity	NOUN
fueconorg-12078	106	12	to	to	ADP
fueconorg-12078	106	13	financial	financial	ADJ
fueconorg-12078	106	14	analyses	analysis	NOUN
fueconorg-12078	106	15	.	.	PUNCT
fueconorg-12078	107	1	these	these	DET
fueconorg-12078	107	2	challenges	challenge	NOUN
fueconorg-12078	107	3	required	require	VERB
fueconorg-12078	107	4	forensic	forensic	ADJ
fueconorg-12078	107	5	accountants	accountant	NOUN
fueconorg-12078	107	6	to	to	PART
fueconorg-12078	107	7	adapt	adapt	VERB
fueconorg-12078	107	8	their	their	PRON
fueconorg-12078	107	9	methods	method	NOUN
fueconorg-12078	107	10	for	for	ADP
fueconorg-12078	107	11	uncovering	uncover	VERB
fueconorg-12078	107	12	and	and	CCONJ
fueconorg-12078	107	13	addressing	address	VERB
fueconorg-12078	107	14	fraudulent	fraudulent	ADJ
fueconorg-12078	107	15	activities	activity	NOUN
fueconorg-12078	107	16	within	within	ADP
fueconorg-12078	107	17	a	a	DET
fueconorg-12078	107	18	remote	remote	ADJ
fueconorg-12078	107	19	and	and	CCONJ
fueconorg-12078	107	20	unpredictable	unpredictable	ADJ
fueconorg-12078	107	21	environment	environment	NOUN
fueconorg-12078	107	22	.	.	PUNCT
fueconorg-12078	108	1	ctivities	ctivitie	NOUN
fueconorg-12078	108	2	within	within	ADP
fueconorg-12078	108	3	a	a	DET
fueconorg-12078	108	4	remote	remote	ADJ
fueconorg-12078	108	5	and	and	CCONJ
fueconorg-12078	108	6	unpredictable	unpredictable	ADJ
fueconorg-12078	108	7	environment	environment	NOUN
fueconorg-12078	108	8	.	.	PUNCT
fueconorg-12078	109	1	in	in	ADP
fueconorg-12078	109	2	response	response	NOUN
fueconorg-12078	109	3	to	to	ADP
fueconorg-12078	109	4	the	the	DET
fueconorg-12078	109	5	limitations	limitation	NOUN
fueconorg-12078	109	6	posed	pose	VERB
fueconorg-12078	109	7	by	by	ADP
fueconorg-12078	109	8	the	the	DET
fueconorg-12078	109	9	pandemic	pandemic	ADJ
fueconorg-12078	109	10	,	,	PUNCT
fueconorg-12078	109	11	forensic	forensic	ADJ
fueconorg-12078	109	12	accountants	accountant	NOUN
fueconorg-12078	109	13	turned	turn	VERB
fueconorg-12078	109	14	to	to	ADP
fueconorg-12078	109	15	technology	technology	NOUN
fueconorg-12078	109	16	as	as	ADP
fueconorg-12078	109	17	a	a	DET
fueconorg-12078	109	18	powerful	powerful	ADJ
fueconorg-12078	109	19	ally	ally	NOUN
fueconorg-12078	109	20	.	.	PUNCT
fueconorg-12078	110	1	advanced	advanced	ADJ
fueconorg-12078	110	2	data	datum	NOUN
fueconorg-12078	110	3	analytics	analytic	NOUN
fueconorg-12078	110	4	tools	tool	NOUN
fueconorg-12078	110	5	,	,	PUNCT
fueconorg-12078	110	6	digital	digital	ADJ
fueconorg-12078	110	7	forensics	forensic	NOUN
fueconorg-12078	110	8	techniques	technique	NOUN
fueconorg-12078	110	9	,	,	PUNCT
fueconorg-12078	110	10	and	and	CCONJ
fueconorg-12078	110	11	remote	remote	ADJ
fueconorg-12078	110	12	data	datum	NOUN
fueconorg-12078	110	13	collection	collection	NOUN
fueconorg-12078	110	14	methodologies	methodology	NOUN
fueconorg-12078	110	15	emerged	emerge	VERB
fueconorg-12078	110	16	as	as	ADP
fueconorg-12078	110	17	essential	essential	ADJ
fueconorg-12078	110	18	components	component	NOUN
fueconorg-12078	110	19	of	of	ADP
fueconorg-12078	110	20	their	their	PRON
fueconorg-12078	110	21	toolkit	toolkit	NOUN
fueconorg-12078	110	22	.	.	PUNCT
fueconorg-12078	111	1	these	these	DET
fueconorg-12078	111	2	technologies	technology	NOUN
fueconorg-12078	111	3	facilitated	facilitate	VERB
fueconorg-12078	111	4	the	the	DET
fueconorg-12078	111	5	examination	examination	NOUN
fueconorg-12078	111	6	of	of	ADP
fueconorg-12078	111	7	digital	digital	ADJ
fueconorg-12078	111	8	records	record	NOUN
fueconorg-12078	111	9	,	,	PUNCT
fueconorg-12078	111	10	identification	identification	NOUN
fueconorg-12078	111	11	of	of	ADP
fueconorg-12078	111	12	irregularities	irregularity	NOUN
fueconorg-12078	111	13	,	,	PUNCT
fueconorg-12078	111	14	and	and	CCONJ
fueconorg-12078	111	15	detection	detection	NOUN
fueconorg-12078	111	16	of	of	ADP
fueconorg-12078	111	17	patterns	pattern	NOUN
fueconorg-12078	111	18	that	that	PRON
fueconorg-12078	111	19	might	might	AUX
fueconorg-12078	111	20	indicate	indicate	VERB
fueconorg-12078	111	21	fraudulent	fraudulent	ADJ
fueconorg-12078	111	22	behaviors	behavior	NOUN
fueconorg-12078	111	23	(	(	PUNCT
fueconorg-12078	111	24	hossain	hossain	PROPN
fueconorg-12078	111	25	,	,	PUNCT
fueconorg-12078	111	26	2023	2023	NUM
fueconorg-12078	111	27	)	)	PUNCT
fueconorg-12078	111	28	.	.	PUNCT
fueconorg-12078	112	1	the	the	DET
fueconorg-12078	112	2	shift	shift	NOUN
fueconorg-12078	112	3	towards	towards	ADP
fueconorg-12078	112	4	remote	remote	ADJ
fueconorg-12078	112	5	investigations	investigation	NOUN
fueconorg-12078	112	6	not	not	PART
fueconorg-12078	112	7	only	only	ADV
fueconorg-12078	112	8	enabled	enable	VERB
fueconorg-12078	112	9	the	the	DET
fueconorg-12078	112	10	continuation	continuation	NOUN
fueconorg-12078	112	11	of	of	ADP
fueconorg-12078	112	12	critical	critical	ADJ
fueconorg-12078	112	13	work	work	NOUN
fueconorg-12078	112	14	but	but	CCONJ
fueconorg-12078	112	15	also	also	ADV
fueconorg-12078	112	16	showcased	showcase	VERB
fueconorg-12078	112	17	the	the	DET
fueconorg-12078	112	18	adaptability	adaptability	NOUN
fueconorg-12078	112	19	of	of	ADP
fueconorg-12078	112	20	forensic	forensic	ADJ
fueconorg-12078	112	21	accounting	accounting	NOUN
fueconorg-12078	112	22	practices	practice	NOUN
fueconorg-12078	112	23	.	.	PUNCT
fueconorg-12078	113	1	as	as	SCONJ
fueconorg-12078	113	2	the	the	DET
fueconorg-12078	113	3	boundary	boundary	NOUN
fueconorg-12078	113	4	between	between	ADP
fueconorg-12078	113	5	financial	financial	ADJ
fueconorg-12078	113	6	fraud	fraud	NOUN
fueconorg-12078	113	7	and	and	CCONJ
fueconorg-12078	113	8	cybercrimes	cybercrime	NOUN
fueconorg-12078	113	9	blurs	blur	VERB
fueconorg-12078	113	10	,	,	PUNCT
fueconorg-12078	113	11	collaboration	collaboration	NOUN
fueconorg-12078	113	12	between	between	ADP
fueconorg-12078	113	13	forensic	forensic	ADJ
fueconorg-12078	113	14	accountants	accountant	NOUN
fueconorg-12078	113	15	and	and	CCONJ
fueconorg-12078	113	16	cybersecurity	cybersecurity	NOUN
fueconorg-12078	113	17	experts	expert	NOUN
fueconorg-12078	113	18	has	have	AUX
fueconorg-12078	113	19	become	become	VERB
fueconorg-12078	113	20	imperative	imperative	ADJ
fueconorg-12078	113	21	.	.	PUNCT
fueconorg-12078	114	1	cyberforensic	cyberforensic	ADJ
fueconorg-12078	114	2	tools	tool	NOUN
fueconorg-12078	114	3	play	play	VERB
fueconorg-12078	114	4	a	a	DET
fueconorg-12078	114	5	pivotal	pivotal	ADJ
fueconorg-12078	114	6	role	role	NOUN
fueconorg-12078	114	7	in	in	ADP
fueconorg-12078	114	8	tracing	trace	VERB
fueconorg-12078	114	9	digital	digital	ADJ
fueconorg-12078	114	10	trails	trail	NOUN
fueconorg-12078	114	11	left	leave	VERB
fueconorg-12078	114	12	by	by	ADP
fueconorg-12078	114	13	cybercriminals	cybercriminal	NOUN
fueconorg-12078	114	14	.	.	PUNCT
fueconorg-12078	115	1	the	the	DET
fueconorg-12078	115	2	combined	combined	ADJ
fueconorg-12078	115	3	expertise	expertise	NOUN
fueconorg-12078	115	4	of	of	ADP
fueconorg-12078	115	5	forensic	forensic	ADJ
fueconorg-12078	115	6	accountants	accountant	NOUN
fueconorg-12078	115	7	and	and	CCONJ
fueconorg-12078	115	8	cybersecurity	cybersecurity	NOUN
fueconorg-12078	115	9	professionals	professional	NOUN
fueconorg-12078	115	10	ensures	ensure	VERB
fueconorg-12078	115	11	a	a	DET
fueconorg-12078	115	12	comprehensive	comprehensive	ADJ
fueconorg-12078	115	13	examination	examination	NOUN
fueconorg-12078	115	14	of	of	ADP
fueconorg-12078	115	15	both	both	CCONJ
fueconorg-12078	115	16	financial	financial	ADJ
fueconorg-12078	115	17	manipulations	manipulation	NOUN
fueconorg-12078	115	18	and	and	CCONJ
fueconorg-12078	115	19	digital	digital	ADJ
fueconorg-12078	115	20	breaches	breach	NOUN
fueconorg-12078	115	21	,	,	PUNCT
fueconorg-12078	115	22	leading	lead	VERB
fueconorg-12078	115	23	to	to	ADP
fueconorg-12078	115	24	a	a	DET
fueconorg-12078	115	25	more	more	ADV
fueconorg-12078	115	26	holistic	holistic	ADJ
fueconorg-12078	115	27	understanding	understanding	NOUN
fueconorg-12078	115	28	of	of	ADP
fueconorg-12078	115	29	fraudulent	fraudulent	ADJ
fueconorg-12078	115	30	activities	activity	NOUN
fueconorg-12078	115	31	and	and	CCONJ
fueconorg-12078	115	32	more	more	ADV
fueconorg-12078	115	33	effective	effective	ADJ
fueconorg-12078	115	34	strategies	strategy	NOUN
fueconorg-12078	115	35	for	for	ADP
fueconorg-12078	115	36	prevention	prevention	NOUN
fueconorg-12078	115	37	and	and	CCONJ
fueconorg-12078	115	38	mitigation	mitigation	NOUN
fueconorg-12078	115	39	(	(	PUNCT
fueconorg-12078	115	40	peecher	peecher	PROPN
fueconorg-12078	115	41	et	et	PROPN
fueconorg-12078	115	42	al	al	PROPN
fueconorg-12078	115	43	.	.	PROPN
fueconorg-12078	115	44	,	,	PUNCT
fueconorg-12078	115	45	2007	2007	NUM
fueconorg-12078	115	46	)	)	PUNCT
fueconorg-12078	115	47	.	.	PUNCT
fueconorg-12078	116	1	as	as	SCONJ
fueconorg-12078	116	2	the	the	DET
fueconorg-12078	116	3	field	field	NOUN
fueconorg-12078	116	4	of	of	ADP
fueconorg-12078	116	5	forensic	forensic	ADJ
fueconorg-12078	116	6	accounting	accounting	NOUN
fueconorg-12078	116	7	continues	continue	VERB
fueconorg-12078	116	8	to	to	PART
fueconorg-12078	116	9	evolve	evolve	VERB
fueconorg-12078	116	10	,	,	PUNCT
fueconorg-12078	116	11	new	new	ADJ
fueconorg-12078	116	12	trends	trend	NOUN
fueconorg-12078	116	13	are	be	AUX
fueconorg-12078	116	14	shaping	shape	VERB
fueconorg-12078	116	15	the	the	DET
fueconorg-12078	116	16	landscape	landscape	NOUN
fueconorg-12078	116	17	of	of	ADP
fueconorg-12078	116	18	fraud	fraud	NOUN
fueconorg-12078	116	19	detection	detection	PROPN
fueconorg-12078	116	20	,	,	PUNCT
fueconorg-12078	116	21	prevention	prevention	NOUN
fueconorg-12078	116	22	,	,	PUNCT
fueconorg-12078	116	23	and	and	CCONJ
fueconorg-12078	116	24	investigation	investigation	NOUN
fueconorg-12078	116	25	.	.	PUNCT
fueconorg-12078	117	1	this	this	DET
fueconorg-12078	117	2	section	section	NOUN
fueconorg-12078	117	3	explores	explore	VERB
fueconorg-12078	117	4	emerging	emerge	VERB
fueconorg-12078	117	5	developments	development	NOUN
fueconorg-12078	117	6	that	that	PRON
fueconorg-12078	117	7	are	be	AUX
fueconorg-12078	117	8	expected	expect	VERB
fueconorg-12078	117	9	to	to	PART
fueconorg-12078	117	10	define	define	VERB
fueconorg-12078	117	11	the	the	DET
fueconorg-12078	117	12	future	future	NOUN
fueconorg-12078	117	13	of	of	ADP
fueconorg-12078	117	14	forensic	forensic	ADJ
fueconorg-12078	117	15	accounting	accounting	NOUN
fueconorg-12078	117	16	,	,	PUNCT
fueconorg-12078	117	17	including	include	VERB
fueconorg-12078	117	18	the	the	DET
fueconorg-12078	117	19	integration	integration	NOUN
fueconorg-12078	117	20	of	of	ADP
fueconorg-12078	117	21	predictive	predictive	ADJ
fueconorg-12078	117	22	analytics	analytic	NOUN
fueconorg-12078	117	23	in	in	ADP
fueconorg-12078	117	24	fraud	fraud	NOUN
fueconorg-12078	117	25	prevention	prevention	NOUN
fueconorg-12078	117	26	,	,	PUNCT
fueconorg-12078	117	27	the	the	DET
fueconorg-12078	117	28	growing	grow	VERB
fueconorg-12078	117	29	emphasis	emphasis	NOUN
fueconorg-12078	117	30	on	on	ADP
fueconorg-12078	117	31	ethical	ethical	ADJ
fueconorg-12078	117	32	considerations	consideration	NOUN
fueconorg-12078	117	33	,	,	PUNCT
fueconorg-12078	117	34	and	and	CCONJ
fueconorg-12078	117	35	the	the	DET
fueconorg-12078	117	36	role	role	NOUN
fueconorg-12078	117	37	of	of	ADP
fueconorg-12078	117	38	forensic	forensic	ADJ
fueconorg-12078	117	39	accountants	accountant	NOUN
fueconorg-12078	117	40	in	in	ADP
fueconorg-12078	117	41	fostering	foster	VERB
fueconorg-12078	117	42	business	business	NOUN
fueconorg-12078	117	43	resilience	resilience	NOUN
fueconorg-12078	117	44	.	.	PUNCT
fueconorg-12078	118	1	technological	technological	ADJ
fueconorg-12078	118	2	advancements	advancement	NOUN
fueconorg-12078	118	3	,	,	PUNCT
fueconorg-12078	118	4	especially	especially	ADV
fueconorg-12078	118	5	in	in	ADP
fueconorg-12078	118	6	the	the	DET
fueconorg-12078	118	7	fields	field	NOUN
fueconorg-12078	118	8	of	of	ADP
fueconorg-12078	118	9	data	datum	NOUN
fueconorg-12078	118	10	analytics	analytic	NOUN
fueconorg-12078	118	11	and	and	CCONJ
fueconorg-12078	118	12	machine	machine	NOUN
fueconorg-12078	118	13	learning	learning	NOUN
fueconorg-12078	118	14	,	,	PUNCT
fueconorg-12078	118	15	are	be	AUX
fueconorg-12078	118	16	opening	open	VERB
fueconorg-12078	118	17	the	the	DET
fueconorg-12078	118	18	door	door	NOUN
fueconorg-12078	118	19	for	for	ADP
fueconorg-12078	118	20	the	the	DET
fueconorg-12078	118	21	incorporation	incorporation	NOUN
fueconorg-12078	118	22	of	of	ADP
fueconorg-12078	118	23	predictive	predictive	ADJ
fueconorg-12078	118	24	analytics	analytic	NOUN
fueconorg-12078	118	25	into	into	ADP
fueconorg-12078	118	26	forensic	forensic	ADJ
fueconorg-12078	118	27	accounting	accounting	NOUN
fueconorg-12078	118	28	.	.	PUNCT
fueconorg-12078	119	1	through	through	ADP
fueconorg-12078	119	2	the	the	DET
fueconorg-12078	119	3	analysis	analysis	NOUN
fueconorg-12078	119	4	of	of	ADP
fueconorg-12078	119	5	historical	historical	ADJ
fueconorg-12078	119	6	data	datum	NOUN
fueconorg-12078	119	7	and	and	CCONJ
fueconorg-12078	119	8	the	the	DET
fueconorg-12078	119	9	recognition	recognition	NOUN
fueconorg-12078	119	10	of	of	ADP
fueconorg-12078	119	11	patterns	pattern	NOUN
fueconorg-12078	119	12	,	,	PUNCT
fueconorg-12078	119	13	predictive	predictive	ADJ
fueconorg-12078	119	14	models	model	NOUN
fueconorg-12078	119	15	can	can	AUX
fueconorg-12078	119	16	anticipate	anticipate	VERB
fueconorg-12078	119	17	potentially	potentially	ADV
fueconorg-12078	119	18	fraudulent	fraudulent	ADJ
fueconorg-12078	119	19	activities	activity	NOUN
fueconorg-12078	119	20	.	.	PUNCT
fueconorg-12078	120	1	this	this	PRON
fueconorg-12078	120	2	empowers	empower	VERB
fueconorg-12078	120	3	organizations	organization	NOUN
fueconorg-12078	120	4	to	to	PART
fueconorg-12078	120	5	take	take	VERB
fueconorg-12078	120	6	proactive	proactive	ADJ
fueconorg-12078	120	7	steps	step	NOUN
fueconorg-12078	120	8	in	in	ADP
fueconorg-12078	120	9	preventing	prevent	VERB
fueconorg-12078	120	10	fraud	fraud	NOUN
fueconorg-12078	120	11	before	before	SCONJ
fueconorg-12078	120	12	it	it	PRON
fueconorg-12078	120	13	happens	happen	VERB
fueconorg-12078	120	14	.	.	PUNCT
fueconorg-12078	121	1	this	this	DET
fueconorg-12078	121	2	trend	trend	NOUN
fueconorg-12078	121	3	is	be	AUX
fueconorg-12078	121	4	revolutionizing	revolutionize	VERB
fueconorg-12078	121	5	the	the	DET
fueconorg-12078	121	6	way	way	NOUN
fueconorg-12078	121	7	forensic	forensic	ADJ
fueconorg-12078	121	8	accountants	accountant	NOUN
fueconorg-12078	121	9	approach	approach	NOUN
fueconorg-12078	121	10	fraud	fraud	NOUN
fueconorg-12078	121	11	prevention	prevention	NOUN
fueconorg-12078	121	12	,	,	PUNCT
fueconorg-12078	121	13	shifting	shift	VERB
fueconorg-12078	121	14	the	the	DET
fueconorg-12078	121	15	focus	focus	NOUN
fueconorg-12078	121	16	from	from	ADP
fueconorg-12078	121	17	reactive	reactive	ADJ
fueconorg-12078	121	18	investigations	investigation	NOUN
fueconorg-12078	121	19	to	to	PART
fueconorg-12078	121	20	proactive	proactive	ADJ
fueconorg-12078	121	21	risk	risk	NOUN
fueconorg-12078	121	22	mitigation	mitigation	NOUN
fueconorg-12078	121	23	.	.	PUNCT
fueconorg-12078	122	1	a	a	DET
fueconorg-12078	122	2	lot	lot	NOUN
fueconorg-12078	122	3	of	of	ADP
fueconorg-12078	122	4	authors	author	NOUN
fueconorg-12078	122	5	think	think	VERB
fueconorg-12078	122	6	that	that	SCONJ
fueconorg-12078	122	7	industrial	industrial	ADJ
fueconorg-12078	122	8	revolution	revolution	NOUN
fueconorg-12078	122	9	4.0	4.0	NUM
fueconorg-12078	122	10	rises	rise	VERB
fueconorg-12078	122	11	together	together	ADV
fueconorg-12078	122	12	with	with	ADP
fueconorg-12078	122	13	the	the	DET
fueconorg-12078	122	14	sophisticated	sophisticated	ADJ
fueconorg-12078	122	15	technologies	technology	NOUN
fueconorg-12078	122	16	that	that	PRON
fueconorg-12078	122	17	would	would	AUX
fueconorg-12078	122	18	give	give	VERB
fueconorg-12078	122	19	a	a	DET
fueconorg-12078	122	20	big	big	ADJ
fueconorg-12078	122	21	change	change	NOUN
fueconorg-12078	122	22	and	and	CCONJ
fueconorg-12078	122	23	impact	impact	NOUN
fueconorg-12078	122	24	automation	automation	NOUN
fueconorg-12078	122	25	in	in	ADP
fueconorg-12078	122	26	lots	lot	NOUN
fueconorg-12078	122	27	of	of	ADP
fueconorg-12078	122	28	fields	field	NOUN
fueconorg-12078	122	29	,	,	PUNCT
fueconorg-12078	122	30	especially	especially	ADV
fueconorg-12078	122	31	accounting	account	VERB
fueconorg-12078	122	32	forensics	forensic	NOUN
fueconorg-12078	122	33	(	(	PUNCT
fueconorg-12078	122	34	deniswara	deniswara	X
fueconorg-12078	122	35	et	et	PROPN
fueconorg-12078	122	36	al	al	PROPN
fueconorg-12078	122	37	.	.	PROPN
fueconorg-12078	122	38	,	,	PUNCT
fueconorg-12078	122	39	2022	2022	NUM
fueconorg-12078	122	40	)	)	PUNCT
fueconorg-12078	122	41	.	.	PUNCT
fueconorg-12078	123	1	ethical	ethical	ADJ
fueconorg-12078	123	2	considerations	consideration	NOUN
fueconorg-12078	123	3	have	have	AUX
fueconorg-12078	123	4	long	long	ADV
fueconorg-12078	123	5	been	be	AUX
fueconorg-12078	123	6	fundamental	fundamental	ADJ
fueconorg-12078	123	7	to	to	ADP
fueconorg-12078	123	8	the	the	DET
fueconorg-12078	123	9	field	field	NOUN
fueconorg-12078	123	10	of	of	ADP
fueconorg-12078	123	11	forensic	forensic	ADJ
fueconorg-12078	123	12	accounting	accounting	NOUN
fueconorg-12078	123	13	,	,	PUNCT
fueconorg-12078	123	14	but	but	CCONJ
fueconorg-12078	123	15	their	their	PRON
fueconorg-12078	123	16	importance	importance	NOUN
fueconorg-12078	123	17	is	be	AUX
fueconorg-12078	123	18	growing	grow	VERB
fueconorg-12078	123	19	more	more	ADV
fueconorg-12078	123	20	prominent	prominent	ADJ
fueconorg-12078	123	21	in	in	ADP
fueconorg-12078	123	22	today	today	NOUN
fueconorg-12078	123	23	's	's	PART
fueconorg-12078	123	24	intricate	intricate	ADJ
fueconorg-12078	123	25	business	business	NOUN
fueconorg-12078	123	26	landscape	landscape	NOUN
fueconorg-12078	123	27	.	.	PUNCT
fueconorg-12078	124	1	forensic	forensic	ADJ
fueconorg-12078	124	2	accountants	accountant	NOUN
fueconorg-12078	124	3	bear	bear	VERB
fueconorg-12078	124	4	the	the	DET
fueconorg-12078	124	5	responsibility	responsibility	NOUN
fueconorg-12078	124	6	not	not	PART
fueconorg-12078	124	7	only	only	ADV
fueconorg-12078	124	8	to	to	PART
fueconorg-12078	124	9	detect	detect	VERB
fueconorg-12078	124	10	financial	financial	ADJ
fueconorg-12078	124	11	misconduct	misconduct	NOUN
fueconorg-12078	124	12	but	but	CCONJ
fueconorg-12078	124	13	investigating	investigate	VERB
fueconorg-12078	124	14	financial	financial	ADJ
fueconorg-12078	124	15	frauds	fraud	NOUN
fueconorg-12078	124	16	in	in	ADP
fueconorg-12078	124	17	the	the	DET
fueconorg-12078	124	18	modern	modern	ADJ
fueconorg-12078	124	19	landscape	landscape	NOUN
fueconorg-12078	124	20	:	:	PUNCT
fueconorg-12078	124	21	a	a	DET
fueconorg-12078	124	22	forensic	forensic	ADJ
fueconorg-12078	124	23	accounting	accounting	NOUN
fueconorg-12078	124	24	perspective	perspective	NOUN
fueconorg-12078	124	25	...	...	PUNCT
fueconorg-12078	124	26	321	321	NUM
fueconorg-12078	124	27	also	also	ADV
fueconorg-12078	124	28	to	to	PART
fueconorg-12078	124	29	uphold	uphold	VERB
fueconorg-12078	124	30	ethical	ethical	ADJ
fueconorg-12078	124	31	norms	norm	NOUN
fueconorg-12078	124	32	throughout	throughout	ADP
fueconorg-12078	124	33	their	their	PRON
fueconorg-12078	124	34	investigations	investigation	NOUN
fueconorg-12078	124	35	.	.	PUNCT
fueconorg-12078	125	1	this	this	PRON
fueconorg-12078	125	2	involves	involve	VERB
fueconorg-12078	125	3	addressing	address	VERB
fueconorg-12078	125	4	ethical	ethical	ADJ
fueconorg-12078	125	5	dilemmas	dilemma	NOUN
fueconorg-12078	125	6	,	,	PUNCT
fueconorg-12078	125	7	preserving	preserve	VERB
fueconorg-12078	125	8	objectivity	objectivity	NOUN
fueconorg-12078	125	9	,	,	PUNCT
fueconorg-12078	125	10	and	and	CCONJ
fueconorg-12078	125	11	guaranteeing	guarantee	VERB
fueconorg-12078	125	12	the	the	DET
fueconorg-12078	125	13	impartiality	impartiality	NOUN
fueconorg-12078	125	14	of	of	ADP
fueconorg-12078	125	15	their	their	PRON
fueconorg-12078	125	16	conclusions	conclusion	NOUN
fueconorg-12078	125	17	.	.	PUNCT
fueconorg-12078	126	1	as	as	SCONJ
fueconorg-12078	126	2	fraudulent	fraudulent	ADJ
fueconorg-12078	126	3	schemes	scheme	NOUN
fueconorg-12078	126	4	become	become	VERB
fueconorg-12078	126	5	more	more	ADV
fueconorg-12078	126	6	complex	complex	ADJ
fueconorg-12078	126	7	,	,	PUNCT
fueconorg-12078	126	8	maintaining	maintain	VERB
fueconorg-12078	126	9	ethical	ethical	ADJ
fueconorg-12078	126	10	principles	principle	NOUN
fueconorg-12078	126	11	is	be	AUX
fueconorg-12078	126	12	crucial	crucial	ADJ
fueconorg-12078	126	13	for	for	ADP
fueconorg-12078	126	14	safeguarding	safeguard	VERB
fueconorg-12078	126	15	the	the	DET
fueconorg-12078	126	16	integrity	integrity	NOUN
fueconorg-12078	126	17	of	of	ADP
fueconorg-12078	126	18	the	the	DET
fueconorg-12078	126	19	profession	profession	NOUN
fueconorg-12078	126	20	.	.	PUNCT
fueconorg-12078	127	1	in	in	ADP
fueconorg-12078	127	2	an	an	DET
fueconorg-12078	127	3	era	era	NOUN
fueconorg-12078	127	4	marked	mark	VERB
fueconorg-12078	127	5	by	by	ADP
fueconorg-12078	127	6	uncertainties	uncertainty	NOUN
fueconorg-12078	127	7	and	and	CCONJ
fueconorg-12078	127	8	disruptions	disruption	NOUN
fueconorg-12078	127	9	,	,	PUNCT
fueconorg-12078	127	10	forensic	forensic	ADJ
fueconorg-12078	127	11	accountants	accountant	NOUN
fueconorg-12078	127	12	are	be	AUX
fueconorg-12078	127	13	increasingly	increasingly	ADV
fueconorg-12078	127	14	assuming	assume	VERB
fueconorg-12078	127	15	a	a	DET
fueconorg-12078	127	16	vital	vital	ADJ
fueconorg-12078	127	17	role	role	NOUN
fueconorg-12078	127	18	in	in	ADP
fueconorg-12078	127	19	enhancing	enhance	VERB
fueconorg-12078	127	20	business	business	NOUN
fueconorg-12078	127	21	resilience	resilience	NOUN
fueconorg-12078	127	22	.	.	PUNCT
fueconorg-12078	128	1	by	by	ADP
fueconorg-12078	128	2	proactively	proactively	ADV
fueconorg-12078	128	3	identifying	identify	VERB
fueconorg-12078	128	4	vulnerabilities	vulnerability	NOUN
fueconorg-12078	128	5	and	and	CCONJ
fueconorg-12078	128	6	weaknesses	weakness	NOUN
fueconorg-12078	128	7	within	within	ADP
fueconorg-12078	128	8	financial	financial	ADJ
fueconorg-12078	128	9	systems	system	NOUN
fueconorg-12078	128	10	,	,	PUNCT
fueconorg-12078	128	11	forensic	forensic	ADJ
fueconorg-12078	128	12	accountants	accountant	NOUN
fueconorg-12078	128	13	contribute	contribute	VERB
fueconorg-12078	128	14	to	to	ADP
fueconorg-12078	128	15	the	the	DET
fueconorg-12078	128	16	formulation	formulation	NOUN
fueconorg-12078	128	17	of	of	ADP
fueconorg-12078	128	18	strategies	strategy	NOUN
fueconorg-12078	128	19	that	that	PRON
fueconorg-12078	128	20	bolster	bolster	VERB
fueconorg-12078	128	21	organizations	organization	NOUN
fueconorg-12078	128	22	'	'	PART
fueconorg-12078	128	23	ability	ability	NOUN
fueconorg-12078	128	24	to	to	PART
fueconorg-12078	128	25	withstand	withstand	VERB
fueconorg-12078	128	26	unforeseen	unforeseen	ADJ
fueconorg-12078	128	27	challenges	challenge	NOUN
fueconorg-12078	128	28	.	.	PUNCT
fueconorg-12078	129	1	their	their	PRON
fueconorg-12078	129	2	insights	insight	NOUN
fueconorg-12078	129	3	not	not	PART
fueconorg-12078	129	4	only	only	ADV
fueconorg-12078	129	5	help	help	VERB
fueconorg-12078	129	6	in	in	ADP
fueconorg-12078	129	7	preventing	prevent	VERB
fueconorg-12078	129	8	and	and	CCONJ
fueconorg-12078	129	9	detecting	detect	VERB
fueconorg-12078	129	10	fraud	fraud	NOUN
fueconorg-12078	129	11	,	,	PUNCT
fueconorg-12078	129	12	but	but	CCONJ
fueconorg-12078	129	13	also	also	ADV
fueconorg-12078	129	14	in	in	ADP
fueconorg-12078	129	15	optimizing	optimize	VERB
fueconorg-12078	129	16	risk	risk	NOUN
fueconorg-12078	129	17	management	management	NOUN
fueconorg-12078	129	18	strategies	strategy	NOUN
fueconorg-12078	129	19	and	and	CCONJ
fueconorg-12078	129	20	fortifying	fortify	VERB
fueconorg-12078	129	21	the	the	DET
fueconorg-12078	129	22	overall	overall	ADJ
fueconorg-12078	129	23	financial	financial	ADJ
fueconorg-12078	129	24	health	health	NOUN
fueconorg-12078	129	25	of	of	ADP
fueconorg-12078	129	26	organizations	organization	NOUN
fueconorg-12078	129	27	.	.	PUNCT
fueconorg-12078	130	1	7	7	X
fueconorg-12078	130	2	.	.	X
fueconorg-12078	130	3	conclusion	conclusion	NOUN
fueconorg-12078	130	4	this	this	DET
fueconorg-12078	130	5	paper	paper	NOUN
fueconorg-12078	130	6	has	have	AUX
fueconorg-12078	130	7	provided	provide	VERB
fueconorg-12078	130	8	an	an	DET
fueconorg-12078	130	9	insightful	insightful	ADJ
fueconorg-12078	130	10	exploration	exploration	NOUN
fueconorg-12078	130	11	into	into	ADP
fueconorg-12078	130	12	the	the	DET
fueconorg-12078	130	13	dynamic	dynamic	ADJ
fueconorg-12078	130	14	world	world	NOUN
fueconorg-12078	130	15	of	of	ADP
fueconorg-12078	130	16	forensic	forensic	ADJ
fueconorg-12078	130	17	accounting	accounting	NOUN
fueconorg-12078	130	18	,	,	PUNCT
fueconorg-12078	130	19	particularly	particularly	ADV
fueconorg-12078	130	20	in	in	ADP
fueconorg-12078	130	21	the	the	DET
fueconorg-12078	130	22	context	context	NOUN
fueconorg-12078	130	23	of	of	ADP
fueconorg-12078	130	24	evolving	evolve	VERB
fueconorg-12078	130	25	financial	financial	ADJ
fueconorg-12078	130	26	frauds	fraud	NOUN
fueconorg-12078	130	27	and	and	CCONJ
fueconorg-12078	130	28	the	the	DET
fueconorg-12078	130	29	unprecedented	unprecedented	ADJ
fueconorg-12078	130	30	challenges	challenge	NOUN
fueconorg-12078	130	31	posed	pose	VERB
fueconorg-12078	130	32	by	by	ADP
fueconorg-12078	130	33	the	the	DET
fueconorg-12078	130	34	covid-19	covid-19	PROPN
fueconorg-12078	130	35	pandemic	pandemic	NOUN
fueconorg-12078	130	36	.	.	PUNCT
fueconorg-12078	131	1	the	the	DET
fueconorg-12078	131	2	evolution	evolution	NOUN
fueconorg-12078	131	3	of	of	ADP
fueconorg-12078	131	4	financial	financial	ADJ
fueconorg-12078	131	5	frauds	fraud	NOUN
fueconorg-12078	131	6	over	over	ADP
fueconorg-12078	131	7	time	time	NOUN
fueconorg-12078	131	8	,	,	PUNCT
fueconorg-12078	131	9	driven	drive	VERB
fueconorg-12078	131	10	by	by	ADP
fueconorg-12078	131	11	technological	technological	ADJ
fueconorg-12078	131	12	advancements	advancement	NOUN
fueconorg-12078	131	13	and	and	CCONJ
fueconorg-12078	131	14	changing	change	VERB
fueconorg-12078	131	15	business	business	NOUN
fueconorg-12078	131	16	landscapes	landscape	NOUN
fueconorg-12078	131	17	,	,	PUNCT
fueconorg-12078	131	18	underscores	underscore	VERB
fueconorg-12078	131	19	the	the	DET
fueconorg-12078	131	20	need	need	NOUN
fueconorg-12078	131	21	for	for	ADP
fueconorg-12078	131	22	adaptive	adaptive	ADJ
fueconorg-12078	131	23	and	and	CCONJ
fueconorg-12078	131	24	innovative	innovative	ADJ
fueconorg-12078	131	25	approaches	approach	NOUN
fueconorg-12078	131	26	to	to	PART
fueconorg-12078	131	27	fraud	fraud	VERB
fueconorg-12078	131	28	detection	detection	NOUN
fueconorg-12078	131	29	and	and	CCONJ
fueconorg-12078	131	30	prevention	prevention	NOUN
fueconorg-12078	131	31	.	.	PUNCT
fueconorg-12078	132	1	the	the	DET
fueconorg-12078	132	2	role	role	NOUN
fueconorg-12078	132	3	of	of	ADP
fueconorg-12078	132	4	forensic	forensic	ADJ
fueconorg-12078	132	5	accountants	accountant	NOUN
fueconorg-12078	132	6	has	have	AUX
fueconorg-12078	132	7	never	never	ADV
fueconorg-12078	132	8	been	be	AUX
fueconorg-12078	132	9	more	more	ADV
fueconorg-12078	132	10	crucial	crucial	ADJ
fueconorg-12078	132	11	in	in	ADP
fueconorg-12078	132	12	uncovering	uncover	VERB
fueconorg-12078	132	13	fraudulent	fraudulent	ADJ
fueconorg-12078	132	14	activities	activity	NOUN
fueconorg-12078	132	15	and	and	CCONJ
fueconorg-12078	132	16	ensuring	ensure	VERB
fueconorg-12078	132	17	financial	financial	ADJ
fueconorg-12078	132	18	transparency	transparency	NOUN
fueconorg-12078	132	19	.	.	PUNCT
fueconorg-12078	133	1	the	the	DET
fueconorg-12078	133	2	adoption	adoption	NOUN
fueconorg-12078	133	3	of	of	ADP
fueconorg-12078	133	4	advanced	advanced	ADJ
fueconorg-12078	133	5	methodologies	methodology	NOUN
fueconorg-12078	133	6	,	,	PUNCT
fueconorg-12078	133	7	such	such	ADJ
fueconorg-12078	133	8	as	as	ADP
fueconorg-12078	133	9	data	datum	NOUN
fueconorg-12078	133	10	analytics	analytic	NOUN
fueconorg-12078	133	11	,	,	PUNCT
fueconorg-12078	133	12	digital	digital	ADJ
fueconorg-12078	133	13	forensics	forensic	NOUN
fueconorg-12078	133	14	,	,	PUNCT
fueconorg-12078	133	15	and	and	CCONJ
fueconorg-12078	133	16	artificial	artificial	ADJ
fueconorg-12078	133	17	intelligence	intelligence	NOUN
fueconorg-12078	133	18	,	,	PUNCT
fueconorg-12078	133	19	has	have	AUX
fueconorg-12078	133	20	equipped	equip	VERB
fueconorg-12078	133	21	forensic	forensic	ADJ
fueconorg-12078	133	22	accountants	accountant	NOUN
fueconorg-12078	133	23	with	with	ADP
fueconorg-12078	133	24	powerful	powerful	ADJ
fueconorg-12078	133	25	tools	tool	NOUN
fueconorg-12078	133	26	to	to	PART
fueconorg-12078	133	27	tackle	tackle	VERB
fueconorg-12078	133	28	the	the	DET
fueconorg-12078	133	29	increasingly	increasingly	ADV
fueconorg-12078	133	30	sophisticated	sophisticated	ADJ
fueconorg-12078	133	31	nature	nature	NOUN
fueconorg-12078	133	32	of	of	ADP
fueconorg-12078	133	33	fraud	fraud	NOUN
fueconorg-12078	133	34	schemes	scheme	NOUN
fueconorg-12078	133	35	.	.	PUNCT
fueconorg-12078	134	1	furthermore	furthermore	ADV
fueconorg-12078	134	2	,	,	PUNCT
fueconorg-12078	134	3	the	the	DET
fueconorg-12078	134	4	examination	examination	NOUN
fueconorg-12078	134	5	of	of	ADP
fueconorg-12078	134	6	frauds	fraud	NOUN
fueconorg-12078	134	7	emerging	emerge	VERB
fueconorg-12078	134	8	from	from	ADP
fueconorg-12078	134	9	the	the	DET
fueconorg-12078	134	10	pandemic	pandemic	NOUN
fueconorg-12078	134	11	has	have	AUX
fueconorg-12078	134	12	shed	shed	VERB
fueconorg-12078	134	13	light	light	NOUN
fueconorg-12078	134	14	on	on	ADP
fueconorg-12078	134	15	the	the	DET
fueconorg-12078	134	16	resilience	resilience	NOUN
fueconorg-12078	134	17	of	of	ADP
fueconorg-12078	134	18	fraudsters	fraudster	NOUN
fueconorg-12078	134	19	in	in	ADP
fueconorg-12078	134	20	exploiting	exploit	VERB
fueconorg-12078	134	21	vulnerabilities	vulnerability	NOUN
fueconorg-12078	134	22	during	during	ADP
fueconorg-12078	134	23	times	time	NOUN
fueconorg-12078	134	24	of	of	ADP
fueconorg-12078	134	25	crisis	crisis	NOUN
fueconorg-12078	134	26	.	.	PUNCT
fueconorg-12078	135	1	it	it	PRON
fueconorg-12078	135	2	is	be	AUX
fueconorg-12078	135	3	imperative	imperative	ADJ
fueconorg-12078	135	4	to	to	PART
fueconorg-12078	135	5	recognize	recognize	VERB
fueconorg-12078	135	6	the	the	DET
fueconorg-12078	135	7	significance	significance	NOUN
fueconorg-12078	135	8	of	of	ADP
fueconorg-12078	135	9	forensic	forensic	ADJ
fueconorg-12078	135	10	accounting	accounting	NOUN
fueconorg-12078	135	11	in	in	ADP
fueconorg-12078	135	12	safeguarding	safeguard	VERB
fueconorg-12078	135	13	financial	financial	ADJ
fueconorg-12078	135	14	integrity	integrity	NOUN
fueconorg-12078	135	15	,	,	PUNCT
fueconorg-12078	135	16	maintaining	maintain	VERB
fueconorg-12078	135	17	ethical	ethical	ADJ
fueconorg-12078	135	18	standards	standard	NOUN
fueconorg-12078	135	19	,	,	PUNCT
fueconorg-12078	135	20	and	and	CCONJ
fueconorg-12078	135	21	bolstering	bolster	VERB
fueconorg-12078	135	22	business	business	NOUN
fueconorg-12078	135	23	resilience	resilience	NOUN
fueconorg-12078	135	24	.	.	PUNCT
fueconorg-12078	136	1	as	as	SCONJ
fueconorg-12078	136	2	businesses	business	NOUN
fueconorg-12078	136	3	and	and	CCONJ
fueconorg-12078	136	4	individuals	individual	NOUN
fueconorg-12078	136	5	navigate	navigate	VERB
fueconorg-12078	136	6	the	the	DET
fueconorg-12078	136	7	complexities	complexity	NOUN
fueconorg-12078	136	8	of	of	ADP
fueconorg-12078	136	9	a	a	DET
fueconorg-12078	136	10	rapidly	rapidly	ADV
fueconorg-12078	136	11	evolving	evolve	VERB
fueconorg-12078	136	12	financial	financial	ADJ
fueconorg-12078	136	13	landscape	landscape	NOUN
fueconorg-12078	136	14	,	,	PUNCT
fueconorg-12078	136	15	the	the	DET
fueconorg-12078	136	16	role	role	NOUN
fueconorg-12078	136	17	of	of	ADP
fueconorg-12078	136	18	forensic	forensic	ADJ
fueconorg-12078	136	19	accountants	accountant	NOUN
fueconorg-12078	136	20	remains	remain	VERB
fueconorg-12078	136	21	pivotal	pivotal	ADJ
fueconorg-12078	136	22	in	in	ADP
fueconorg-12078	136	23	mitigating	mitigate	VERB
fueconorg-12078	136	24	risks	risk	NOUN
fueconorg-12078	136	25	and	and	CCONJ
fueconorg-12078	136	26	upholding	uphold	VERB
fueconorg-12078	136	27	trust	trust	NOUN
fueconorg-12078	136	28	.	.	PUNCT
fueconorg-12078	137	1	in	in	ADP
fueconorg-12078	137	2	light	light	NOUN
fueconorg-12078	137	3	of	of	ADP
fueconorg-12078	137	4	the	the	DET
fueconorg-12078	137	5	ever	ever	ADV
fueconorg-12078	137	6	-	-	PUNCT
fueconorg-12078	137	7	changing	change	VERB
fueconorg-12078	137	8	tactics	tactic	NOUN
fueconorg-12078	137	9	of	of	ADP
fueconorg-12078	137	10	fraudsters	fraudster	NOUN
fueconorg-12078	137	11	and	and	CCONJ
fueconorg-12078	137	12	the	the	DET
fueconorg-12078	137	13	continual	continual	ADJ
fueconorg-12078	137	14	advancements	advancement	NOUN
fueconorg-12078	137	15	in	in	ADP
fueconorg-12078	137	16	technology	technology	NOUN
fueconorg-12078	137	17	,	,	PUNCT
fueconorg-12078	137	18	this	this	DET
fueconorg-12078	137	19	paper	paper	NOUN
fueconorg-12078	137	20	calls	call	VERB
fueconorg-12078	137	21	for	for	ADP
fueconorg-12078	137	22	continued	continued	ADJ
fueconorg-12078	137	23	research	research	NOUN
fueconorg-12078	137	24	,	,	PUNCT
fueconorg-12078	137	25	innovation	innovation	NOUN
fueconorg-12078	137	26	,	,	PUNCT
fueconorg-12078	137	27	and	and	CCONJ
fueconorg-12078	137	28	vigilance	vigilance	NOUN
fueconorg-12078	137	29	in	in	ADP
fueconorg-12078	137	30	the	the	DET
fueconorg-12078	137	31	field	field	NOUN
fueconorg-12078	137	32	of	of	ADP
fueconorg-12078	137	33	forensic	forensic	ADJ
fueconorg-12078	137	34	accounting	accounting	NOUN
fueconorg-12078	137	35	.	.	PUNCT
fueconorg-12078	138	1	as	as	SCONJ
fueconorg-12078	138	2	new	new	ADJ
fueconorg-12078	138	3	fraud	fraud	NOUN
fueconorg-12078	138	4	schemes	scheme	NOUN
fueconorg-12078	138	5	emerge	emerge	VERB
fueconorg-12078	138	6	and	and	CCONJ
fueconorg-12078	138	7	the	the	DET
fueconorg-12078	138	8	business	business	NOUN
fueconorg-12078	138	9	environment	environment	NOUN
fueconorg-12078	138	10	continues	continue	VERB
fueconorg-12078	138	11	to	to	PART
fueconorg-12078	138	12	evolve	evolve	VERB
fueconorg-12078	138	13	,	,	PUNCT
fueconorg-12078	138	14	the	the	DET
fueconorg-12078	138	15	role	role	NOUN
fueconorg-12078	138	16	of	of	ADP
fueconorg-12078	138	17	forensic	forensic	ADJ
fueconorg-12078	138	18	accountants	accountant	NOUN
fueconorg-12078	138	19	must	must	AUX
fueconorg-12078	138	20	adapt	adapt	VERB
fueconorg-12078	138	21	and	and	CCONJ
fueconorg-12078	138	22	expand	expand	VERB
fueconorg-12078	138	23	,	,	PUNCT
fueconorg-12078	138	24	underscoring	underscore	VERB
fueconorg-12078	138	25	the	the	DET
fueconorg-12078	138	26	need	need	NOUN
fueconorg-12078	138	27	for	for	ADP
fueconorg-12078	138	28	ongoing	ongoing	ADJ
fueconorg-12078	138	29	education	education	NOUN
fueconorg-12078	138	30	,	,	PUNCT
fueconorg-12078	138	31	training	training	NOUN
fueconorg-12078	138	32	,	,	PUNCT
fueconorg-12078	138	33	and	and	CCONJ
fueconorg-12078	138	34	collaboration	collaboration	NOUN
fueconorg-12078	138	35	across	across	ADP
fueconorg-12078	138	36	various	various	ADJ
fueconorg-12078	138	37	disciplines	discipline	NOUN
fueconorg-12078	138	38	.	.	PUNCT
fueconorg-12078	139	1	ultimately	ultimately	ADV
fueconorg-12078	139	2	,	,	PUNCT
fueconorg-12078	139	3	the	the	DET
fueconorg-12078	139	4	field	field	NOUN
fueconorg-12078	139	5	of	of	ADP
fueconorg-12078	139	6	forensic	forensic	ADJ
fueconorg-12078	139	7	accounting	accounting	NOUN
fueconorg-12078	139	8	stands	stand	VERB
fueconorg-12078	139	9	as	as	ADP
fueconorg-12078	139	10	a	a	DET
fueconorg-12078	139	11	guardian	guardian	NOUN
fueconorg-12078	139	12	of	of	ADP
fueconorg-12078	139	13	financial	financial	ADJ
fueconorg-12078	139	14	integrity	integrity	NOUN
fueconorg-12078	139	15	,	,	PUNCT
fueconorg-12078	139	16	offering	offer	VERB
fueconorg-12078	139	17	an	an	DET
fueconorg-12078	139	18	essential	essential	ADJ
fueconorg-12078	139	19	shield	shield	NOUN
fueconorg-12078	139	20	against	against	ADP
fueconorg-12078	139	21	fraudulent	fraudulent	ADJ
fueconorg-12078	139	22	activities	activity	NOUN
fueconorg-12078	139	23	.	.	PUNCT
fueconorg-12078	140	1	by	by	ADP
fueconorg-12078	140	2	embracing	embrace	VERB
fueconorg-12078	140	3	the	the	DET
fueconorg-12078	140	4	challenges	challenge	NOUN
fueconorg-12078	140	5	of	of	ADP
fueconorg-12078	140	6	the	the	DET
fueconorg-12078	140	7	modern	modern	ADJ
fueconorg-12078	140	8	era	era	NOUN
fueconorg-12078	140	9	and	and	CCONJ
fueconorg-12078	140	10	leveraging	leverage	VERB
fueconorg-12078	140	11	technological	technological	ADJ
fueconorg-12078	140	12	advancements	advancement	NOUN
fueconorg-12078	140	13	,	,	PUNCT
fueconorg-12078	140	14	forensic	forensic	ADJ
fueconorg-12078	140	15	accountants	accountant	NOUN
fueconorg-12078	140	16	can	can	AUX
fueconorg-12078	140	17	continue	continue	VERB
fueconorg-12078	140	18	to	to	PART
fueconorg-12078	140	19	play	play	VERB
fueconorg-12078	140	20	a	a	DET
fueconorg-12078	140	21	vital	vital	ADJ
fueconorg-12078	140	22	role	role	NOUN
fueconorg-12078	140	23	in	in	ADP
fueconorg-12078	140	24	ensuring	ensure	VERB
fueconorg-12078	140	25	the	the	DET
fueconorg-12078	140	26	transparency	transparency	NOUN
fueconorg-12078	140	27	,	,	PUNCT
fueconorg-12078	140	28	accountability	accountability	NOUN
fueconorg-12078	140	29	,	,	PUNCT
fueconorg-12078	140	30	and	and	CCONJ
fueconorg-12078	140	31	sustainability	sustainability	NOUN
fueconorg-12078	140	32	of	of	ADP
fueconorg-12078	140	33	financial	financial	ADJ
fueconorg-12078	140	34	systems	system	NOUN
fueconorg-12078	140	35	.	.	PUNCT
fueconorg-12078	141	1	references	reference	NOUN
fueconorg-12078	141	2	andrei	andrei	PROPN
fueconorg-12078	141	3	,	,	PUNCT
fueconorg-12078	141	4	d.	d.	PROPN
fueconorg-12078	141	5	(	(	PUNCT
fueconorg-12078	141	6	2021	2021	NUM
fueconorg-12078	141	7	)	)	PUNCT
fueconorg-12078	141	8	.	.	PUNCT
fueconorg-12078	142	1	the	the	DET
fueconorg-12078	142	2	impact	impact	NOUN
fueconorg-12078	142	3	of	of	ADP
fueconorg-12078	142	4	the	the	DET
fueconorg-12078	142	5	covid-19	covid-19	PROPN
fueconorg-12078	142	6	pandemic	pandemic	NOUN
fueconorg-12078	142	7	on	on	ADP
fueconorg-12078	142	8	romania	romania	PROPN
fueconorg-12078	142	9	's	's	PART
fueconorg-12078	142	10	business	business	NOUN
fueconorg-12078	142	11	environment	environment	NOUN
fueconorg-12078	142	12	(	(	PUNCT
fueconorg-12078	142	13	mpra	mpra	PROPN
fueconorg-12078	142	14	paper	paper	PROPN
fueconorg-12078	142	15	no	no	PROPN
fueconorg-12078	142	16	.	.	PROPN
fueconorg-12078	142	17	109944	109944	NUM
fueconorg-12078	142	18	)	)	PUNCT
fueconorg-12078	142	19	.	.	PUNCT
fueconorg-12078	143	1	university	university	NOUN
fueconorg-12078	143	2	library	library	NOUN
fueconorg-12078	143	3	of	of	ADP
fueconorg-12078	143	4	munich	munich	PROPN
fueconorg-12078	143	5	,	,	PUNCT
fueconorg-12078	143	6	germany	germany	PROPN
fueconorg-12078	143	7	.	.	PUNCT
fueconorg-12078	143	8	retrieved	retrieve	VERB
fueconorg-12078	143	9	from	from	ADP
fueconorg-12078	143	10	:	:	PUNCT
fueconorg-12078	143	11	https://mpra.ub.uni-muenchen.de/109944/	https://mpra.ub.uni-muenchen.de/109944/	ADJ
fueconorg-12078	143	12	bernard	bernard	NOUN
fueconorg-12078	143	13	,	,	PUNCT
fueconorg-12078	143	14	p.	p.	NOUN
fueconorg-12078	143	15	,	,	PUNCT
fueconorg-12078	143	16	de	de	X
fueconorg-12078	143	17	freitas	freitas	PROPN
fueconorg-12078	143	18	,	,	PUNCT
fueconorg-12078	143	19	e.	e.	PROPN
fueconorg-12078	143	20	m.	m.	PROPN
fueconorg-12078	143	21	n.	n.	PROPN
fueconorg-12078	143	22	,	,	PUNCT
fueconorg-12078	143	23	&	&	CCONJ
fueconorg-12078	143	24	maillet	maillet	PROPN
fueconorg-12078	143	25	,	,	PUNCT
fueconorg-12078	143	26	b.	b.	PROPN
fueconorg-12078	143	27	b.	b.	PROPN
fueconorg-12078	143	28	(	(	PUNCT
fueconorg-12078	143	29	2022	2022	NUM
fueconorg-12078	143	30	)	)	PUNCT
fueconorg-12078	143	31	.	.	PUNCT
fueconorg-12078	144	1	a	a	DET
fueconorg-12078	144	2	financial	financial	ADJ
fueconorg-12078	144	3	fraud	fraud	NOUN
fueconorg-12078	144	4	detection	detection	NOUN
fueconorg-12078	144	5	indicator	indicator	NOUN
fueconorg-12078	144	6	for	for	ADP
fueconorg-12078	144	7	investors	investor	NOUN
fueconorg-12078	144	8	:	:	PUNCT
fueconorg-12078	144	9	an	an	DET
fueconorg-12078	144	10	idea	idea	NOUN
fueconorg-12078	144	11	.	.	PUNCT
fueconorg-12078	145	1	annals	annal	NOUN
fueconorg-12078	145	2	of	of	ADP
fueconorg-12078	145	3	operations	operation	NOUN
fueconorg-12078	145	4	research	research	NOUN
fueconorg-12078	145	5	,	,	PUNCT
fueconorg-12078	145	6	313	313	NUM
fueconorg-12078	145	7	,	,	PUNCT
fueconorg-12078	145	8	809	809	NUM
fueconorg-12078	145	9	-	-	SYM
fueconorg-12078	145	10	832	832	NUM
fueconorg-12078	145	11	.	.	PUNCT
fueconorg-12078	146	1	https://doi.org/10.1007/s10479-019-03360-6	https://doi.org/10.1007/s10479-019-03360-6	PROPN
fueconorg-12078	146	2	brown	brown	PROPN
fueconorg-12078	146	3	,	,	PUNCT
fueconorg-12078	146	4	n.	n.	PROPN
fueconorg-12078	146	5	c.	c.	PROPN
fueconorg-12078	146	6	,	,	PUNCT
fueconorg-12078	146	7	crowely	crowely	ADV
fueconorg-12078	146	8	,	,	PUNCT
fueconorg-12078	146	9	r.	r.	PROPN
fueconorg-12078	146	10	m.	m.	PROPN
fueconorg-12078	146	11	,	,	PUNCT
fueconorg-12078	146	12	&	&	CCONJ
fueconorg-12078	146	13	elliott	elliott	PROPN
fueconorg-12078	146	14	,	,	PUNCT
fueconorg-12078	146	15	w.	w.	PROPN
fueconorg-12078	146	16	b.	b.	PROPN
fueconorg-12078	146	17	(	(	PUNCT
fueconorg-12078	146	18	2020	2020	NUM
fueconorg-12078	146	19	)	)	PUNCT
fueconorg-12078	146	20	.	.	PUNCT
fueconorg-12078	147	1	what	what	PRON
fueconorg-12078	147	2	are	be	AUX
fueconorg-12078	147	3	you	you	PRON
fueconorg-12078	147	4	saying	say	VERB
fueconorg-12078	147	5	?	?	PUNCT
fueconorg-12078	148	1	using	use	VERB
fueconorg-12078	148	2	topic	topic	NOUN
fueconorg-12078	148	3	to	to	PART
fueconorg-12078	148	4	detect	detect	VERB
fueconorg-12078	148	5	financial	financial	ADJ
fueconorg-12078	148	6	misreporting	misreporting	NOUN
fueconorg-12078	148	7	.	.	PUNCT
fueconorg-12078	149	1	journal	journal	NOUN
fueconorg-12078	149	2	of	of	ADP
fueconorg-12078	149	3	accounting	accounting	NOUN
fueconorg-12078	149	4	research	research	NOUN
fueconorg-12078	149	5	,	,	PUNCT
fueconorg-12078	149	6	58(1	58(1	NUM
fueconorg-12078	149	7	)	)	PUNCT
fueconorg-12078	149	8	,	,	PUNCT
fueconorg-12078	149	9	237	237	NUM
fueconorg-12078	149	10	-	-	SYM
fueconorg-12078	149	11	291	291	NUM
fueconorg-12078	149	12	.	.	PUNCT
fueconorg-12078	150	1	https://doi.org/10.1111/1475-679x.12294	https://doi.org/10.1111/1475-679x.12294	NOUN
fueconorg-12078	150	2	https://mpra.ub.uni-muenchen.de/109944/	https://mpra.ub.uni-muenchen.de/109944/	ADV
fueconorg-12078	150	3	https://doi.org/10.1007/s10479-019-03360-6	https://doi.org/10.1007/s10479-019-03360-6	PROPN
fueconorg-12078	150	4	https://doi.org/10.1111/1475-679x.12294	https://doi.org/10.1111/1475-679x.12294	PROPN
fueconorg-12078	150	5	322	322	NUM
fueconorg-12078	150	6	m.	m.	NOUN
fueconorg-12078	150	7	pavlović	pavlović	NOUN
fueconorg-12078	150	8	,	,	PUNCT
fueconorg-12078	150	9	t.	t.	PROPN
fueconorg-12078	150	10	đukić	đukić	PROPN
fueconorg-12078	150	11	,	,	PUNCT
fueconorg-12078	150	12	č	č	PROPN
fueconorg-12078	150	13	.	.	PUNCT
fueconorg-12078	150	14	gligorić	gligorić	PROPN
fueconorg-12078	150	15	cao	cao	PROPN
fueconorg-12078	150	16	,	,	PUNCT
fueconorg-12078	150	17	l.	l.	PROPN
fueconorg-12078	150	18	(	(	PUNCT
fueconorg-12078	150	19	2020	2020	NUM
fueconorg-12078	150	20	,	,	PUNCT
fueconorg-12078	150	21	july	july	PROPN
fueconorg-12078	150	22	10	10	NUM
fueconorg-12078	150	23	)	)	PUNCT
fueconorg-12078	150	24	.	.	PUNCT
fueconorg-12078	151	1	ai	ai	VERB
fueconorg-12078	151	2	in	in	ADP
fueconorg-12078	151	3	finance	finance	NOUN
fueconorg-12078	151	4	:	:	PUNCT
fueconorg-12078	151	5	a	a	DET
fueconorg-12078	151	6	review	review	NOUN
fueconorg-12078	151	7	.	.	PUNCT
fueconorg-12078	152	1	retrieved	retrieve	VERB
fueconorg-12078	152	2	from	from	ADP
fueconorg-12078	152	3	ssrn	ssrn	NOUN
fueconorg-12078	152	4	:	:	PUNCT
fueconorg-12078	152	5	https://ssrn.com/abstract=3647625	https://ssrn.com/abstract=3647625	NOUN
fueconorg-12078	152	6	or	or	CCONJ
fueconorg-12078	152	7	http://dx.doi.org/10.2139/ssrn.3647625	http://dx.doi.org/10.2139/ssrn.3647625	PUNCT
fueconorg-12078	152	8	dake	dake	NOUN
fueconorg-12078	152	9	,	,	PUNCT
fueconorg-12078	152	10	d.	d.	PROPN
fueconorg-12078	152	11	k.	k.	PROPN
fueconorg-12078	152	12	(	(	PUNCT
fueconorg-12078	152	13	2023	2023	NUM
fueconorg-12078	152	14	,	,	PUNCT
fueconorg-12078	152	15	march	march	PROPN
fueconorg-12078	152	16	)	)	PUNCT
fueconorg-12078	152	17	.	.	PUNCT
fueconorg-12078	153	1	online	online	PROPN
fueconorg-12078	153	2	recruitment	recruitment	NOUN
fueconorg-12078	153	3	fraud	fraud	NOUN
fueconorg-12078	153	4	detection	detection	NOUN
fueconorg-12078	153	5	:	:	PUNCT
fueconorg-12078	153	6	a	a	DET
fueconorg-12078	153	7	machine	machine	NOUN
fueconorg-12078	153	8	learning	learning	NOUN
fueconorg-12078	153	9	-	-	PUNCT
fueconorg-12078	153	10	based	base	VERB
fueconorg-12078	153	11	model	model	NOUN
fueconorg-12078	153	12	for	for	ADP
fueconorg-12078	153	13	ghanaian	ghanaian	ADJ
fueconorg-12078	153	14	job	job	NOUN
fueconorg-12078	153	15	websites	website	NOUN
fueconorg-12078	153	16	.	.	PUNCT
fueconorg-12078	154	1	international	international	ADJ
fueconorg-12078	154	2	journal	journal	PROPN
fueconorg-12078	154	3	of	of	ADP
fueconorg-12078	154	4	computer	computer	NOUN
fueconorg-12078	154	5	applications	application	NOUN
fueconorg-12078	154	6	,	,	PUNCT
fueconorg-12078	154	7	184(51	184(51	NUM
fueconorg-12078	154	8	)	)	PUNCT
fueconorg-12078	154	9	,	,	PUNCT
fueconorg-12078	154	10	20	20	NUM
fueconorg-12078	154	11	-	-	SYM
fueconorg-12078	154	12	28	28	NUM
fueconorg-12078	154	13	.	.	PUNCT
fueconorg-12078	155	1	https://doi.org/10.5120/ijca2023922639	https://doi.org/10.5120/ijca2023922639	PROPN
fueconorg-12078	155	2	deniswara	deniswara	NOUN
fueconorg-12078	155	3	,	,	PUNCT
fueconorg-12078	155	4	k.	k.	PROPN
fueconorg-12078	155	5	,	,	PUNCT
fueconorg-12078	155	6	mulyawan	mulyawan	PROPN
fueconorg-12078	155	7	,	,	PUNCT
fueconorg-12078	155	8	a.	a.	NOUN
fueconorg-12078	155	9	n.	n.	PROPN
fueconorg-12078	155	10	,	,	PUNCT
fueconorg-12078	155	11	kesuma	kesuma	PROPN
fueconorg-12078	155	12	,	,	PUNCT
fueconorg-12078	155	13	j.	j.	PROPN
fueconorg-12078	155	14	t.	t.	PROPN
fueconorg-12078	155	15	,	,	PUNCT
fueconorg-12078	155	16	&	&	CCONJ
fueconorg-12078	155	17	martancti	martancti	PROPN
fueconorg-12078	155	18	,	,	PUNCT
fueconorg-12078	155	19	b.	b.	PROPN
fueconorg-12078	155	20	s.	s.	PROPN
fueconorg-12078	155	21	(	(	PUNCT
fueconorg-12078	155	22	2022	2022	NUM
fueconorg-12078	155	23	)	)	PUNCT
fueconorg-12078	155	24	.	.	PUNCT
fueconorg-12078	156	1	reimagining	reimagine	VERB
fueconorg-12078	156	2	a	a	DET
fueconorg-12078	156	3	new	new	ADJ
fueconorg-12078	156	4	transformation	transformation	NOUN
fueconorg-12078	156	5	of	of	ADP
fueconorg-12078	156	6	digital	digital	ADJ
fueconorg-12078	156	7	forensic	forensic	ADJ
fueconorg-12078	156	8	accounting	accounting	NOUN
fueconorg-12078	156	9	:	:	PUNCT
fueconorg-12078	156	10	strategic	strategic	ADJ
fueconorg-12078	156	11	analysis	analysis	NOUN
fueconorg-12078	156	12	of	of	ADP
fueconorg-12078	156	13	the	the	DET
fueconorg-12078	156	14	use	use	NOUN
fueconorg-12078	156	15	of	of	ADP
fueconorg-12078	156	16	big	big	ADJ
fueconorg-12078	156	17	data	datum	NOUN
fueconorg-12078	156	18	analytics	analytic	NOUN
fueconorg-12078	156	19	in	in	ADP
fueconorg-12078	156	20	the	the	DET
fueconorg-12078	156	21	covid-19	covid-19	PROPN
fueconorg-12078	156	22	pandemic	pandemic	ADJ
fueconorg-12078	156	23	era	era	NOUN
fueconorg-12078	156	24	as	as	ADP
fueconorg-12078	156	25	an	an	DET
fueconorg-12078	156	26	opportunity	opportunity	NOUN
fueconorg-12078	156	27	for	for	ADP
fueconorg-12078	156	28	the	the	DET
fueconorg-12078	156	29	industries	industry	NOUN
fueconorg-12078	156	30	in	in	ADP
fueconorg-12078	156	31	indonesia	indonesia	PROPN
fueconorg-12078	156	32	.	.	PUNCT
fueconorg-12078	157	1	in	in	ADP
fueconorg-12078	157	2	:	:	PUNCT
fueconorg-12078	157	3	dsde	dsde	PROPN
fueconorg-12078	157	4	'	'	NUM
fueconorg-12078	157	5	22	22	NUM
fueconorg-12078	157	6	:	:	PUNCT
fueconorg-12078	157	7	2022	2022	NUM
fueconorg-12078	157	8	the	the	DET
fueconorg-12078	157	9	5th	5th	ADJ
fueconorg-12078	157	10	international	international	ADJ
fueconorg-12078	157	11	conference	conference	NOUN
fueconorg-12078	157	12	on	on	ADP
fueconorg-12078	157	13	data	datum	NOUN
fueconorg-12078	157	14	storage	storage	NOUN
fueconorg-12078	157	15	and	and	CCONJ
fueconorg-12078	157	16	data	datum	NOUN
fueconorg-12078	157	17	engineering	engineering	NOUN
fueconorg-12078	157	18	.	.	PUNCT
fueconorg-12078	158	1	february	february	PROPN
fueconorg-12078	158	2	2022	2022	NUM
fueconorg-12078	158	3	(	(	PUNCT
fueconorg-12078	158	4	pp.44	pp.44	NOUN
fueconorg-12078	158	5	-	-	PUNCT
fueconorg-12078	158	6	49	49	NUM
fueconorg-12078	158	7	)	)	PUNCT
fueconorg-12078	158	8	.	.	PUNCT
fueconorg-12078	159	1	https://doi.org/10.1145/3528114.3528122	https://doi.org/10.1145/3528114.3528122	NOUN
fueconorg-12078	159	2	dohrer	dohrer	PROPN
fueconorg-12078	159	3	,	,	PUNCT
fueconorg-12078	159	4	b.	b.	PROPN
fueconorg-12078	159	5	,	,	PUNCT
fueconorg-12078	159	6	&	&	CCONJ
fueconorg-12078	159	7	mayes	mayes	PROPN
fueconorg-12078	159	8	,	,	PUNCT
fueconorg-12078	159	9	c.	c.	PROPN
fueconorg-12078	159	10	(	(	PUNCT
fueconorg-12078	159	11	2020	2020	NUM
fueconorg-12078	159	12	)	)	PUNCT
fueconorg-12078	159	13	.	.	PUNCT
fueconorg-12078	160	1	4	4	NUM
fueconorg-12078	160	2	key	key	ADJ
fueconorg-12078	160	3	covid-19	covid-19	PROPN
fueconorg-12078	160	4	audit	audit	NOUN
fueconorg-12078	160	5	risks	risk	NOUN
fueconorg-12078	160	6	for	for	ADP
fueconorg-12078	160	7	2020	2020	NUM
fueconorg-12078	160	8	year	year	NOUN
fueconorg-12078	160	9	ends	end	NOUN
fueconorg-12078	160	10	.	.	PUNCT
fueconorg-12078	161	1	journal	journal	PROPN
fueconorg-12078	161	2	of	of	ADP
fueconorg-12078	161	3	accountancy	accountancy	NOUN
fueconorg-12078	161	4	,	,	PUNCT
fueconorg-12078	161	5	june	june	PROPN
fueconorg-12078	161	6	5	5	NUM
fueconorg-12078	161	7	,	,	PUNCT
fueconorg-12078	161	8	2020	2020	NUM
fueconorg-12078	161	9	.	.	PUNCT
fueconorg-12078	162	1	available	available	ADJ
fueconorg-12078	162	2	at	at	ADP
fueconorg-12078	162	3	:	:	PUNCT
fueconorg-12078	162	4	https://www.journalofaccountancy.com/news/2020/jun/key-coronavirus-audit-risksfor-2020-year-ends.html	https://www.journalofaccountancy.com/news/2020/jun/key-coronavirus-audit-risksfor-2020-year-ends.html	PROPN
fueconorg-12078	162	5	hossain	hossain	PROPN
fueconorg-12078	162	6	,	,	PUNCT
fueconorg-12078	162	7	m.	m.	NOUN
fueconorg-12078	162	8	z.	z.	PROPN
fueconorg-12078	162	9	(	(	PUNCT
fueconorg-12078	162	10	2023	2023	NUM
fueconorg-12078	162	11	,	,	PUNCT
fueconorg-12078	162	12	may	may	AUX
fueconorg-12078	162	13	16	16	NUM
fueconorg-12078	162	14	)	)	PUNCT
fueconorg-12078	162	15	.	.	PUNCT
fueconorg-12078	163	1	emerging	emerge	VERB
fueconorg-12078	163	2	trends	trend	NOUN
fueconorg-12078	163	3	in	in	ADP
fueconorg-12078	163	4	forensic	forensic	ADJ
fueconorg-12078	163	5	accounting	accounting	NOUN
fueconorg-12078	163	6	:	:	PUNCT
fueconorg-12078	163	7	data	data	NOUN
fueconorg-12078	163	8	analytics	analytic	NOUN
fueconorg-12078	163	9	,	,	PUNCT
fueconorg-12078	163	10	cyber	cyber	ADJ
fueconorg-12078	163	11	forensic	forensic	ADJ
fueconorg-12078	163	12	accounting	accounting	NOUN
fueconorg-12078	163	13	,	,	PUNCT
fueconorg-12078	163	14	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12078	163	15	,	,	PUNCT
fueconorg-12078	163	16	and	and	CCONJ
fueconorg-12078	163	17	blockchain	blockchain	PROPN
fueconorg-12078	163	18	technology	technology	PROPN
fueconorg-12078	163	19	for	for	ADP
fueconorg-12078	163	20	fraud	fraud	NOUN
fueconorg-12078	163	21	investigation	investigation	NOUN
fueconorg-12078	163	22	and	and	CCONJ
fueconorg-12078	163	23	prevention	prevention	NOUN
fueconorg-12078	163	24	.	.	PUNCT
fueconorg-12078	164	1	retrieved	retrieve	VERB
fueconorg-12078	164	2	from	from	ADP
fueconorg-12078	164	3	ssrn	ssrn	NOUN
fueconorg-12078	164	4	:	:	PUNCT
fueconorg-12078	164	5	https://ssrn.com/abstract=4450488	https://ssrn.com/abstract=4450488	PROPN
fueconorg-12078	164	6	or	or	CCONJ
fueconorg-12078	164	7	http://dx.doi.org/10.2139/ssrn.4450488	http://dx.doi.org/10.2139/ssrn.4450488	NOUN
fueconorg-12078	164	8	jain	jain	PROPN
fueconorg-12078	164	9	,	,	PUNCT
fueconorg-12078	164	10	d.	d.	PROPN
fueconorg-12078	164	11	e.	e.	PROPN
fueconorg-12078	164	12	,	,	PUNCT
fueconorg-12078	164	13	&	&	CCONJ
fueconorg-12078	164	14	lamba	lamba	PROPN
fueconorg-12078	164	15	,	,	PUNCT
fueconorg-12078	164	16	j.	j.	PROPN
fueconorg-12078	164	17	(	(	PUNCT
fueconorg-12078	164	18	2020	2020	NUM
fueconorg-12078	164	19	)	)	PUNCT
fueconorg-12078	164	20	.	.	PUNCT
fueconorg-12078	165	1	forensic	forensic	ADJ
fueconorg-12078	165	2	accounting	accounting	NOUN
fueconorg-12078	165	3	:	:	PUNCT
fueconorg-12078	165	4	a	a	DET
fueconorg-12078	165	5	way	way	NOUN
fueconorg-12078	165	6	to	to	PART
fueconorg-12078	165	7	fight	fight	VERB
fueconorg-12078	165	8	,	,	PUNCT
fueconorg-12078	165	9	deter	deter	VERB
fueconorg-12078	165	10	and	and	CCONJ
fueconorg-12078	165	11	detect	detect	VERB
fueconorg-12078	165	12	fraud	fraud	NOUN
fueconorg-12078	165	13	.	.	PUNCT
fueconorg-12078	166	1	iars	iar	NOUN
fueconorg-12078	166	2	’	'	PUNCT
fueconorg-12078	166	3	international	international	ADJ
fueconorg-12078	166	4	research	research	NOUN
fueconorg-12078	166	5	journal	journal	NOUN
fueconorg-12078	166	6	,	,	PUNCT
fueconorg-12078	166	7	10(1	10(1	NUM
fueconorg-12078	166	8	)	)	PUNCT
fueconorg-12078	166	9	.	.	PUNCT
fueconorg-12078	167	1	https://doi.org/10.51611/iars.irj.v10i1.2020.106	https://doi.org/10.51611/iars.irj.v10i1.2020.106	PUNCT
fueconorg-12078	167	2	karpoff	karpoff	PROPN
fueconorg-12078	167	3	,	,	PUNCT
fueconorg-12078	167	4	j.	j.	PROPN
fueconorg-12078	167	5	m.	m.	PROPN
fueconorg-12078	167	6	(	(	PUNCT
fueconorg-12078	167	7	2021	2021	NUM
fueconorg-12078	167	8	)	)	PUNCT
fueconorg-12078	167	9	.	.	PUNCT
fueconorg-12078	168	1	the	the	DET
fueconorg-12078	168	2	future	future	NOUN
fueconorg-12078	168	3	of	of	ADP
fueconorg-12078	168	4	financial	financial	ADJ
fueconorg-12078	168	5	fraud	fraud	NOUN
fueconorg-12078	168	6	.	.	PUNCT
fueconorg-12078	169	1	journal	journal	NOUN
fueconorg-12078	169	2	of	of	ADP
fueconorg-12078	169	3	corporate	corporate	ADJ
fueconorg-12078	169	4	finance	finance	NOUN
fueconorg-12078	169	5	,	,	PUNCT
fueconorg-12078	169	6	66	66	NUM
fueconorg-12078	169	7	,	,	PUNCT
fueconorg-12078	169	8	101694	101694	NUM
fueconorg-12078	169	9	.	.	PUNCT
fueconorg-12078	170	1	https://doi.org/10.1016/j.jcorpfin.2020.101694	https://doi.org/10.1016/j.jcorpfin.2020.101694	PROPN
fueconorg-12078	170	2	ngai	ngai	PROPN
fueconorg-12078	170	3	,	,	PUNCT
fueconorg-12078	170	4	e.	e.	PROPN
fueconorg-12078	170	5	,	,	PUNCT
fueconorg-12078	170	6	hu	hu	PROPN
fueconorg-12078	170	7	,	,	PUNCT
fueconorg-12078	170	8	y.	y.	PROPN
fueconorg-12078	170	9	,	,	PUNCT
fueconorg-12078	170	10	wong	wong	PROPN
fueconorg-12078	170	11	,	,	PUNCT
fueconorg-12078	170	12	y.	y.	PROPN
fueconorg-12078	170	13	h	h	PROPN
fueconorg-12078	170	14	,	,	PUNCT
fueconorg-12078	170	15	chen	chen	PROPN
fueconorg-12078	170	16	,	,	PUNCT
fueconorg-12078	170	17	y.	y.	PROPN
fueconorg-12078	170	18	,	,	PUNCT
fueconorg-12078	170	19	&	&	CCONJ
fueconorg-12078	170	20	sun	sun	PROPN
fueconorg-12078	170	21	,	,	PUNCT
fueconorg-12078	170	22	x.	x.	NOUN
fueconorg-12078	170	23	(	(	PUNCT
fueconorg-12078	170	24	2011	2011	NUM
fueconorg-12078	170	25	)	)	PUNCT
fueconorg-12078	170	26	.	.	PUNCT
fueconorg-12078	171	1	the	the	DET
fueconorg-12078	171	2	application	application	NOUN
fueconorg-12078	171	3	of	of	ADP
fueconorg-12078	171	4	data	datum	NOUN
fueconorg-12078	171	5	mining	mining	NOUN
fueconorg-12078	171	6	techniques	technique	NOUN
fueconorg-12078	171	7	in	in	ADP
fueconorg-12078	171	8	financial	financial	ADJ
fueconorg-12078	171	9	fraud	fraud	NOUN
fueconorg-12078	171	10	detection	detection	NOUN
fueconorg-12078	171	11	:	:	PUNCT
fueconorg-12078	171	12	a	a	DET
fueconorg-12078	171	13	classification	classification	NOUN
fueconorg-12078	171	14	framework	framework	NOUN
fueconorg-12078	171	15	and	and	CCONJ
fueconorg-12078	171	16	an	an	DET
fueconorg-12078	171	17	academic	academic	ADJ
fueconorg-12078	171	18	review	review	NOUN
fueconorg-12078	171	19	of	of	ADP
fueconorg-12078	171	20	literature	literature	NOUN
fueconorg-12078	171	21	.	.	PUNCT
fueconorg-12078	172	1	decision	decision	NOUN
fueconorg-12078	172	2	support	support	NOUN
fueconorg-12078	172	3	systems	system	NOUN
fueconorg-12078	172	4	,	,	PUNCT
fueconorg-12078	172	5	50(3	50(3	NUM
fueconorg-12078	172	6	)	)	PUNCT
fueconorg-12078	172	7	,	,	PUNCT
fueconorg-12078	172	8	559	559	NUM
fueconorg-12078	172	9	-	-	SYM
fueconorg-12078	172	10	569	569	NUM
fueconorg-12078	172	11	.	.	PUNCT
fueconorg-12078	173	1	https://doi.org/10.1016/j.dss.2010.08.006	https://doi.org/10.1016/j.dss.2010.08.006	ADJ
fueconorg-12078	173	2	okereafor	okereafor	PROPN
fueconorg-12078	173	3	,	,	PUNCT
fueconorg-12078	173	4	k.	k.	PROPN
fueconorg-12078	173	5	(	(	PUNCT
fueconorg-12078	173	6	2021	2021	NUM
fueconorg-12078	173	7	)	)	PUNCT
fueconorg-12078	173	8	.	.	PUNCT
fueconorg-12078	174	1	cybersecurity	cybersecurity	NOUN
fueconorg-12078	174	2	in	in	ADP
fueconorg-12078	174	3	the	the	DET
fueconorg-12078	174	4	covid-19	covid-19	PROPN
fueconorg-12078	174	5	pandemic	pandemic	ADJ
fueconorg-12078	174	6	(	(	PUNCT
fueconorg-12078	174	7	1st	1st	ADJ
fueconorg-12078	174	8	ed	ed	NOUN
fueconorg-12078	174	9	.	.	PUNCT
fueconorg-12078	174	10	)	)	PUNCT
fueconorg-12078	174	11	.	.	PUNCT
fueconorg-12078	175	1	crc	crc	PROPN
fueconorg-12078	175	2	press	press	PROPN
fueconorg-12078	175	3	.	.	PUNCT
fueconorg-12078	176	1	https://doi.org/10.1201/	https://doi.org/10.1201/	PROPN
fueconorg-12078	176	2	9781003104124	9781003104124	NUM
fueconorg-12078	176	3	peecher	peecher	NOUN
fueconorg-12078	176	4	,	,	PUNCT
fueconorg-12078	176	5	m.	m.	PROPN
fueconorg-12078	176	6	e.	e.	PROPN
fueconorg-12078	176	7	,	,	PUNCT
fueconorg-12078	176	8	schwartz	schwartz	PROPN
fueconorg-12078	176	9	,	,	PUNCT
fueconorg-12078	176	10	r.	r.	PROPN
fueconorg-12078	176	11	,	,	PUNCT
fueconorg-12078	176	12	&	&	CCONJ
fueconorg-12078	176	13	solomon	solomon	PROPN
fueconorg-12078	176	14	,	,	PUNCT
fueconorg-12078	176	15	i.	i.	PROPN
fueconorg-12078	176	16	(	(	PUNCT
fueconorg-12078	176	17	2007	2007	NUM
fueconorg-12078	176	18	)	)	PUNCT
fueconorg-12078	176	19	.	.	PUNCT
fueconorg-12078	177	1	it	it	PRON
fueconorg-12078	177	2	’s	’	VERB
fueconorg-12078	177	3	all	all	ADV
fueconorg-12078	177	4	about	about	ADP
fueconorg-12078	177	5	audit	audit	NOUN
fueconorg-12078	177	6	quality	quality	NOUN
fueconorg-12078	177	7	:	:	PUNCT
fueconorg-12078	177	8	perspectives	perspective	NOUN
fueconorg-12078	177	9	on	on	ADP
fueconorg-12078	177	10	strategic	strategic	ADJ
fueconorg-12078	177	11	-	-	PUNCT
fueconorg-12078	177	12	systems	system	NOUN
fueconorg-12078	177	13	auditing	auditing	NOUN
fueconorg-12078	177	14	.	.	PUNCT
fueconorg-12078	178	1	accounting	accounting	NOUN
fueconorg-12078	178	2	,	,	PUNCT
fueconorg-12078	178	3	organizations	organization	NOUN
fueconorg-12078	178	4	and	and	CCONJ
fueconorg-12078	178	5	society	society	NOUN
fueconorg-12078	178	6	,	,	PUNCT
fueconorg-12078	178	7	32(4	32(4	NUM
fueconorg-12078	178	8	-	-	SYM
fueconorg-12078	178	9	5	5	NUM
fueconorg-12078	178	10	)	)	PUNCT
fueconorg-12078	178	11	,	,	PUNCT
fueconorg-12078	178	12	463	463	NUM
fueconorg-12078	178	13	-	-	SYM
fueconorg-12078	178	14	485	485	NUM
fueconorg-12078	178	15	.	.	PUNCT
fueconorg-12078	179	1	https://doi.org/10.1016/j.aos.2006.09.001	https://doi.org/10.1016/j.aos.2006.09.001	ADJ
fueconorg-12078	179	2	purda	purda	NOUN
fueconorg-12078	179	3	,	,	PUNCT
fueconorg-12078	179	4	l.	l.	PROPN
fueconorg-12078	179	5	,	,	PUNCT
fueconorg-12078	179	6	&	&	CCONJ
fueconorg-12078	179	7	skillicorn	skillicorn	PROPN
fueconorg-12078	179	8	,	,	PUNCT
fueconorg-12078	179	9	d.	d.	PROPN
fueconorg-12078	179	10	(	(	PUNCT
fueconorg-12078	179	11	2015	2015	NUM
fueconorg-12078	179	12	)	)	PUNCT
fueconorg-12078	179	13	.	.	PUNCT
fueconorg-12078	180	1	accounting	accounting	NOUN
fueconorg-12078	180	2	variables	variable	NOUN
fueconorg-12078	180	3	,	,	PUNCT
fueconorg-12078	180	4	deception	deception	NOUN
fueconorg-12078	180	5	,	,	PUNCT
fueconorg-12078	180	6	and	and	CCONJ
fueconorg-12078	180	7	a	a	DET
fueconorg-12078	180	8	bag	bag	NOUN
fueconorg-12078	180	9	of	of	ADP
fueconorg-12078	180	10	words	word	NOUN
fueconorg-12078	180	11	:	:	PUNCT
fueconorg-12078	180	12	assessing	assess	VERB
fueconorg-12078	180	13	the	the	DET
fueconorg-12078	180	14	tools	tool	NOUN
fueconorg-12078	180	15	of	of	ADP
fueconorg-12078	180	16	fraud	fraud	NOUN
fueconorg-12078	180	17	detection	detection	NOUN
fueconorg-12078	180	18	.	.	PUNCT
fueconorg-12078	181	1	contemporary	contemporary	ADJ
fueconorg-12078	181	2	accounting	accounting	PROPN
fueconorg-12078	181	3	research	research	PROPN
fueconorg-12078	181	4	32(3	32(3	NUM
fueconorg-12078	181	5	)	)	PUNCT
fueconorg-12078	181	6	,	,	PUNCT
fueconorg-12078	181	7	1193	1193	NUM
fueconorg-12078	181	8	-	-	SYM
fueconorg-12078	181	9	223	223	NUM
fueconorg-12078	181	10	.	.	PUNCT
fueconorg-12078	182	1	https://doi.org/10.1111/1911-3846.12089	https://doi.org/10.1111/1911-3846.12089	NOUN
fueconorg-12078	182	2	sun	sun	PROPN
fueconorg-12078	182	3	,	,	PUNCT
fueconorg-12078	182	4	g.	g.	PROPN
fueconorg-12078	182	5	,	,	PUNCT
fueconorg-12078	182	6	li	li	PROPN
fueconorg-12078	182	7	,	,	PUNCT
fueconorg-12078	182	8	t.	t.	PROPN
fueconorg-12078	182	9	,	,	PUNCT
fueconorg-12078	182	10	ai	ai	VERB
fueconorg-12078	182	11	,	,	PUNCT
fueconorg-12078	182	12	y.	y.	PROPN
fueconorg-12078	182	13	,	,	PUNCT
fueconorg-12078	182	14	&	&	CCONJ
fueconorg-12078	182	15	li	li	PROPN
fueconorg-12078	182	16	,	,	PUNCT
fueconorg-12078	182	17	q.	q.	PROPN
fueconorg-12078	182	18	(	(	PUNCT
fueconorg-12078	182	19	2023	2023	NUM
fueconorg-12078	182	20	)	)	PUNCT
fueconorg-12078	182	21	.	.	PUNCT
fueconorg-12078	183	1	digital	digital	ADJ
fueconorg-12078	183	2	finance	finance	NOUN
fueconorg-12078	183	3	and	and	CCONJ
fueconorg-12078	183	4	corporate	corporate	ADJ
fueconorg-12078	183	5	financial	financial	ADJ
fueconorg-12078	183	6	fraud	fraud	NOUN
fueconorg-12078	183	7	.	.	PUNCT
fueconorg-12078	184	1	international	international	ADJ
fueconorg-12078	184	2	review	review	NOUN
fueconorg-12078	184	3	of	of	ADP
fueconorg-12078	184	4	financial	financial	ADJ
fueconorg-12078	184	5	analysis	analysis	NOUN
fueconorg-12078	184	6	,	,	PUNCT
fueconorg-12078	184	7	87	87	NUM
fueconorg-12078	184	8	,	,	PUNCT
fueconorg-12078	184	9	102566	102566	NUM
fueconorg-12078	184	10	.	.	PUNCT
fueconorg-12078	185	1	https://doi.org/10.1016/j.irfa.2023.102566	https://doi.org/10.1016/j.irfa.2023.102566	PROPN
fueconorg-12078	185	2	wang	wang	PROPN
fueconorg-12078	185	3	,	,	PUNCT
fueconorg-12078	185	4	g.	g.	PROPN
fueconorg-12078	185	5	,	,	PUNCT
fueconorg-12078	185	6	ma	ma	PROPN
fueconorg-12078	185	7	,	,	PUNCT
fueconorg-12078	185	8	j.	j.	PROPN
fueconorg-12078	185	9	,	,	PUNCT
fueconorg-12078	185	10	&	&	CCONJ
fueconorg-12078	185	11	chen	chen	PROPN
fueconorg-12078	185	12	,	,	PUNCT
fueconorg-12078	185	13	g.	g.	PROPN
fueconorg-12078	185	14	(	(	PUNCT
fueconorg-12078	185	15	2023	2023	NUM
fueconorg-12078	185	16	)	)	PUNCT
fueconorg-12078	185	17	.	.	PUNCT
fueconorg-12078	186	1	attentive	attentive	ADJ
fueconorg-12078	186	2	statement	statement	NOUN
fueconorg-12078	186	3	fraud	fraud	NOUN
fueconorg-12078	186	4	detection	detection	NOUN
fueconorg-12078	186	5	:	:	PUNCT
fueconorg-12078	186	6	distinguishing	distinguish	VERB
fueconorg-12078	186	7	multimodal	multimodal	ADJ
fueconorg-12078	186	8	financial	financial	ADJ
fueconorg-12078	186	9	data	datum	NOUN
fueconorg-12078	186	10	with	with	ADP
fueconorg-12078	186	11	finegrained	finegraine	VERB
fueconorg-12078	186	12	attention	attention	NOUN
fueconorg-12078	186	13	.	.	PUNCT
fueconorg-12078	187	1	decision	decision	NOUN
fueconorg-12078	187	2	support	support	NOUN
fueconorg-12078	187	3	systems	system	NOUN
fueconorg-12078	187	4	,	,	PUNCT
fueconorg-12078	187	5	167	167	NUM
fueconorg-12078	187	6	,	,	PUNCT
fueconorg-12078	187	7	113913	113913	NUM
fueconorg-12078	187	8	.	.	PUNCT
fueconorg-12078	188	1	https://doi.org/10.1016/j.dss.2022.113913	https://doi.org/10.1016/j.dss.2022.113913	PROPN
fueconorg-12078	188	2	wells	wells	PROPN
fueconorg-12078	188	3	,	,	PUNCT
fueconorg-12078	188	4	j.	j.	PROPN
fueconorg-12078	188	5	t.	t.	PROPN
fueconorg-12078	188	6	(	(	PUNCT
fueconorg-12078	188	7	2014	2014	NUM
fueconorg-12078	188	8	)	)	PUNCT
fueconorg-12078	188	9	.	.	PUNCT
fueconorg-12078	189	1	principles	principle	NOUN
fueconorg-12078	189	2	of	of	ADP
fueconorg-12078	189	3	fraud	fraud	NOUN
fueconorg-12078	189	4	examination	examination	NOUN
fueconorg-12078	189	5	.	.	PUNCT
fueconorg-12078	190	1	john	john	PROPN
fueconorg-12078	190	2	wiley	wiley	PROPN
fueconorg-12078	190	3	&	&	CCONJ
fueconorg-12078	190	4	sons	son	NOUN
fueconorg-12078	190	5	.	.	PUNCT
fueconorg-12078	191	1	zhou	zhou	PROPN
fueconorg-12078	191	2	,	,	PUNCT
fueconorg-12078	191	3	w.	w.	PROPN
fueconorg-12078	191	4	,	,	PUNCT
fueconorg-12078	191	5	&	&	CCONJ
fueconorg-12078	191	6	kapoor	kapoor	PROPN
fueconorg-12078	191	7	,	,	PUNCT
fueconorg-12078	191	8	g.	g.	PROPN
fueconorg-12078	191	9	(	(	PUNCT
fueconorg-12078	191	10	2011	2011	NUM
fueconorg-12078	191	11	)	)	PUNCT
fueconorg-12078	191	12	.	.	PUNCT
fueconorg-12078	192	1	detecting	detect	VERB
fueconorg-12078	192	2	evolutionary	evolutionary	ADJ
fueconorg-12078	192	3	financial	financial	ADJ
fueconorg-12078	192	4	statement	statement	NOUN
fueconorg-12078	192	5	fraud	fraud	NOUN
fueconorg-12078	192	6	.	.	PUNCT
fueconorg-12078	193	1	decision	decision	NOUN
fueconorg-12078	193	2	support	support	NOUN
fueconorg-12078	193	3	systems	system	NOUN
fueconorg-12078	193	4	,	,	PUNCT
fueconorg-12078	193	5	50(3	50(3	NUM
fueconorg-12078	193	6	)	)	PUNCT
fueconorg-12078	193	7	,	,	PUNCT
fueconorg-12078	193	8	570575	570575	NUM
fueconorg-12078	193	9	.	.	PUNCT
fueconorg-12078	194	1	https://doi.org/10.1016/j.dss.2010.08.007	https://doi.org/10.1016/j.dss.2010.08.007	ADJ
fueconorg-12078	194	2	istraživanje	istraživanje	PROPN
fueconorg-12078	194	3	finansijskih	finansijskih	AUX
fueconorg-12078	194	4	prevara	prevara	PROPN
fueconorg-12078	194	5	u	u	PROPN
fueconorg-12078	194	6	savremenom	savremenom	NOUN
fueconorg-12078	194	7	okruženju	okruženju	NOUN
fueconorg-12078	194	8	:	:	PUNCT
fueconorg-12078	194	9	forenzičko	forenzičko	ADJ
fueconorg-12078	194	10	računovodstvo	računovodstvo	PROPN
fueconorg-12078	194	11	u	u	PROPN
fueconorg-12078	194	12	eri	eri	PROPN
fueconorg-12078	194	13	covid-19	covid-19	PROPN
fueconorg-12078	194	14	ovaj	ovaj	PROPN
fueconorg-12078	194	15	rad	rad	PROPN
fueconorg-12078	194	16	istražuje	istražuje	PROPN
fueconorg-12078	194	17	razvoj	razvoj	PROPN
fueconorg-12078	194	18	forenzičkog	forenzičkog	PROPN
fueconorg-12078	194	19	računovodstva	računovodstva	PROPN
fueconorg-12078	194	20	,	,	PUNCT
fueconorg-12078	194	21	posebno	posebno	PROPN
fueconorg-12078	194	22	u	u	PROPN
fueconorg-12078	194	23	kontekstu	kontekstu	PROPN
fueconorg-12078	194	24	finansijskih	finansijskih	PROPN
fueconorg-12078	194	25	prevara	prevara	VERB
fueconorg-12078	194	26	i	i	PRON
fueconorg-12078	194	27	izazova	izazova	VERB
fueconorg-12078	194	28	u	u	PROPN
fueconorg-12078	194	29	toku	toku	NOUN
fueconorg-12078	194	30	pandemije	pandemije	NOUN
fueconorg-12078	194	31	covid-19	covid-19	PROPN
fueconorg-12078	194	32	.	.	PROPN
fueconorg-12078	195	1	evolucija	evolucija	AUX
fueconorg-12078	195	2	finansijskih	finansijskih	AUX
fueconorg-12078	195	3	prevara	prevara	PROPN
fueconorg-12078	195	4	tokom	tokom	NOUN
fueconorg-12078	195	5	vremena	vremena	NOUN
fueconorg-12078	195	6	,	,	PUNCT
fueconorg-12078	195	7	podržanih	podržanih	ADJ
fueconorg-12078	195	8	tehnološkim	tehnološkim	PROPN
fueconorg-12078	196	1	napretkom	napretkom	INTJ
fueconorg-12078	196	2	i	i	PRON
fueconorg-12078	196	3	promenom	promenom	VERB
fueconorg-12078	196	4	poslovnog	poslovnog	PROPN
fueconorg-12078	196	5	okruženja	okruženja	PROPN
fueconorg-12078	196	6	,	,	PUNCT
fueconorg-12078	196	7	naglašava	naglašava	PROPN
fueconorg-12078	196	8	potrebu	potrebu	PROPN
fueconorg-12078	197	1	za	za	PROPN
fueconorg-12078	197	2	prilagodljivim	prilagodljivim	INTJ
fueconorg-12078	198	1	i	i	PRON
fueconorg-12078	198	2	inovativnim	inovativnim	VERB
fueconorg-12078	198	3	pristupima	pristupima	PROPN
fueconorg-12078	198	4	otkrivanju	otkrivanju	NOUN
fueconorg-12078	199	1	i	i	PRON
fueconorg-12078	199	2	prevenciji	prevenciji	PROPN
fueconorg-12078	199	3	istih	istih	PROPN
fueconorg-12078	199	4	.	.	PUNCT
fueconorg-12078	200	1	napredne	napredne	PROPN
fueconorg-12078	200	2	metodologije	metodologije	PROPN
fueconorg-12078	200	3	,	,	PUNCT
fueconorg-12078	200	4	uključujući	uključujući	PROPN
fueconorg-12078	200	5	analitiku	analitiku	PROPN
fueconorg-12078	200	6	podataka	podataka	PROPN
fueconorg-12078	200	7	,	,	PUNCT
fueconorg-12078	200	8	digitalnu	digitalnu	PROPN
fueconorg-12078	200	9	forenziku	forenziku	VERB
fueconorg-12078	200	10	i	i	PRON
fueconorg-12078	200	11	veštačku	veštačku	ADJ
fueconorg-12078	200	12	inteligenciju	inteligenciju	NOUN
fueconorg-12078	200	13	,	,	PUNCT
fueconorg-12078	200	14	opremaju	opremaju	NOUN
fueconorg-12078	200	15	forenzičke	forenzičke	VERB
fueconorg-12078	200	16	računovođe	računovođe	PROPN
fueconorg-12078	200	17	da	da	PROPN
fueconorg-12078	200	18	se	se	PROPN
fueconorg-12078	200	19	suoče	suoče	PROPN
fueconorg-12078	200	20	sa	sa	PROPN
fueconorg-12078	200	21	sve	sve	PROPN
fueconorg-12078	200	22	sofisticiranijim	sofisticiranijim	VERB
fueconorg-12078	200	23	šemama	šemama	PROPN
fueconorg-12078	200	24	prevare	prevare	PROPN
fueconorg-12078	200	25	.	.	PUNCT
fueconorg-12078	201	1	ispitivanje	ispitivanje	PROPN
fueconorg-12078	201	2	prevara	prevara	VERB
fueconorg-12078	201	3	koje	koje	PROPN
fueconorg-12078	201	4	proizilaze	proizilaze	NOUN
fueconorg-12078	202	1	iz	iz	INTJ
fueconorg-12078	202	2	pandemije	pandemije	NOUN
fueconorg-12078	202	3	naglašava	naglašava	VERB
fueconorg-12078	202	4	otpornost	otpornost	NOUN
fueconorg-12078	202	5	prevaranata	prevaranata	NOUN
fueconorg-12078	202	6	u	u	PROPN
fueconorg-12078	202	7	iskorišćavanju	iskorišćavanju	PROPN
fueconorg-12078	202	8	ranjivosti	ranjivosti	NOUN
fueconorg-12078	202	9	tokom	tokom	PROPN
fueconorg-12078	202	10	kriza	kriza	PROPN
fueconorg-12078	202	11	.	.	PUNCT
fueconorg-12078	203	1	ovaj	ovaj	PROPN
fueconorg-12078	203	2	rad	rad	PROPN
fueconorg-12078	203	3	naglašava	naglašava	PROPN
fueconorg-12078	203	4	važnost	važnost	PROPN
fueconorg-12078	203	5	forenzičkog	forenzičkog	PROPN
fueconorg-12078	203	6	računovodstva	računovodstva	PROPN
fueconorg-12078	203	7	u	u	PROPN
fueconorg-12078	203	8	održavanju	održavanju	NOUN
fueconorg-12078	203	9	finansijskog	finansijskog	ADJ
fueconorg-12078	203	10	integriteta	integriteta	PROPN
fueconorg-12078	203	11	,	,	PUNCT
fueconorg-12078	203	12	etičkih	etičkih	PROPN
fueconorg-12078	203	13	standarda	standarda	PROPN
fueconorg-12078	203	14	i	i	PRON
fueconorg-12078	203	15	poslovne	poslovne	PROPN
fueconorg-12078	203	16	otpornosti	otpornosti	PROPN
fueconorg-12078	203	17	.	.	PUNCT
fueconorg-12078	204	1	poziva	poziva	NOUN
fueconorg-12078	204	2	na	na	NOUN
fueconorg-12078	204	3	kontinuirano	kontinuirano	PROPN
fueconorg-12078	204	4	istraživanje	istraživanje	PROPN
fueconorg-12078	204	5	,	,	PUNCT
fueconorg-12078	204	6	inovacija	inovacija	VERB
fueconorg-12078	204	7	i	i	PRON
fueconorg-12078	204	8	budnost	budnost	ADV
fueconorg-12078	204	9	u	u	PRON
fueconorg-12078	204	10	oblasti	oblasti	PROPN
fueconorg-12078	204	11	forenzičkog	forenzičkog	PROPN
fueconorg-12078	204	12	računovodstva	računovodstva	PROPN
fueconorg-12078	204	13	kako	kako	PROPN
fueconorg-12078	204	14	bi	bi	PROPN
fueconorg-12078	204	15	se	se	PROPN
fueconorg-12078	204	16	suprotstavili	suprotstavili	PROPN
fueconorg-12078	204	17	novonastalim	novonastalim	PROPN
fueconorg-12078	204	18	šemama	šemama	PROPN
fueconorg-12078	204	19	prevara	prevara	VERB
fueconorg-12078	204	20	i	i	PRON
fueconorg-12078	204	21	poslovnom	poslovnom	VERB
fueconorg-12078	204	22	okruženju	okruženju	NOUN
fueconorg-12078	204	23	koje	koje	PROPN
fueconorg-12078	204	24	se	se	X
fueconorg-12078	204	25	razvija	razvija	PROPN
fueconorg-12078	204	26	.	.	PUNCT
fueconorg-12078	205	1	ključne	ključne	PROPN
fueconorg-12078	205	2	reči	reči	NOUN
fueconorg-12078	205	3	:	:	PUNCT
fueconorg-12078	205	4	forenzičko	forenzičko	ADJ
fueconorg-12078	205	5	računovodstvo	računovodstvo	PROPN
fueconorg-12078	205	6	,	,	PUNCT
fueconorg-12078	205	7	finansijske	finansijske	ADJ
fueconorg-12078	205	8	prevare	prevare	NOUN
fueconorg-12078	205	9	,	,	PUNCT
fueconorg-12078	205	10	covid-19	covid-19	PROPN
fueconorg-12078	205	11	,	,	PUNCT
fueconorg-12078	205	12	otkrivanje	otkrivanje	PROPN
fueconorg-12078	205	13	prevara	prevara	PROPN
fueconorg-12078	205	14	,	,	PUNCT
fueconorg-12078	205	15	prevencija	prevencija	VERB
fueconorg-12078	205	16	,	,	PUNCT
fueconorg-12078	205	17	etički	etički	PROPN
fueconorg-12078	205	18	standardi	standardi	PROPN
fueconorg-12078	205	19	.	.	PUNCT
fueconorg-12078	206	1	https://ssrn.com/abstract=3647625	https://ssrn.com/abstract=3647625	NOUN
fueconorg-12078	206	2	http://dx.doi.org/10.2139/ssrn.3647625	http://dx.doi.org/10.2139/ssrn.3647625	PROPN
fueconorg-12078	206	3	https://doi.org/10.5120/ijca2023922639	https://doi.org/10.5120/ijca2023922639	PROPN
fueconorg-12078	206	4	https://doi.org/10.1145/3528114.3528122	https://doi.org/10.1145/3528114.3528122	NOUN
fueconorg-12078	206	5	https://www.journalofaccountancy.com/news/2020/jun/key-coronavirus-audit-risks-for-2020-year-ends.html	https://www.journalofaccountancy.com/news/2020/jun/key-coronavirus-audit-risks-for-2020-year-ends.html	PRON
fueconorg-12078	206	6	https://www.journalofaccountancy.com/news/2020/jun/key-coronavirus-audit-risks-for-2020-year-ends.html	https://www.journalofaccountancy.com/news/2020/jun/key-coronavirus-audit-risks-for-2020-year-ends.html	VERB
fueconorg-12078	206	7	https://ssrn.com/abstract=4450488	https://ssrn.com/abstract=4450488	PROPN
fueconorg-12078	206	8	http://dx.doi.org/10.2139/ssrn.4450488	http://dx.doi.org/10.2139/ssrn.4450488	NOUN
fueconorg-12078	206	9	https://doi.org/10.51611/iars.irj.v10i1.2020.106	https://doi.org/10.51611/iars.irj.v10i1.2020.106	NUM
fueconorg-12078	206	10	https://doi.org/10.1016/j.jcorpfin.2020.101694	https://doi.org/10.1016/j.jcorpfin.2020.101694	ADJ
fueconorg-12078	206	11	https://doi.org/10.1016/j.dss.2010.08.006	https://doi.org/10.1016/j.dss.2010.08.006	ADJ
fueconorg-12078	206	12	https://doi.org/10.1201/%0b9781003104124	https://doi.org/10.1201/%0b9781003104124	NOUN
fueconorg-12078	206	13	https://doi.org/10.1201/%0b9781003104124	https://doi.org/10.1201/%0b9781003104124	NOUN
fueconorg-12078	206	14	https://doi.org/10.1016/j.aos.2006.09.001	https://doi.org/10.1016/j.aos.2006.09.001	CCONJ
fueconorg-12078	206	15	https://doi.org/10.1111/1911-3846.12089	https://doi.org/10.1111/1911-3846.12089	NOUN
fueconorg-12078	206	16	https://doi.org/10.1016/j.irfa.2023.102566	https://doi.org/10.1016/j.irfa.2023.102566	NOUN
fueconorg-12078	206	17	https://doi.org/10.1016/j.dss.2022.113913	https://doi.org/10.1016/j.dss.2022.113913	PROPN
fueconorg-12078	206	18	https://doi.org/10.1016/j.dss.2010.08.007	https://doi.org/10.1016/j.dss.2010.08.007	ADJ