id	sid	tid	token	lemma	pos
framr-1736	1	1	22	22	NUM
framr-1736	1	2	©	©	PROPN
framr-1736	1	3	2020	2020	NUM
framr-1736	1	4	conscientia	conscientia	PROPN
framr-1736	1	5	beam	beam	PROPN
framr-1736	1	6	.	.	PUNCT
framr-1736	2	1	all	all	DET
framr-1736	2	2	rights	right	NOUN
framr-1736	2	3	reserved	reserve	VERB
framr-1736	2	4	.	.	PUNCT
framr-1736	3	1	the	the	DET
framr-1736	3	2	relationship	relationship	NOUN
framr-1736	3	3	between	between	ADP
framr-1736	3	4	creative	creative	ADJ
framr-1736	3	5	accounting	accounting	NOUN
framr-1736	3	6	risks	risk	NOUN
framr-1736	3	7	and	and	CCONJ
framr-1736	3	8	auditing	auditing	NOUN
framr-1736	3	9	risks	risk	NOUN
framr-1736	3	10	from	from	ADP
framr-1736	3	11	the	the	DET
framr-1736	3	12	perspective	perspective	NOUN
framr-1736	3	13	of	of	ADP
framr-1736	3	14	external	external	ADJ
framr-1736	3	15	auditors	auditor	NOUN
framr-1736	3	16	in	in	ADP
framr-1736	3	17	saudi	saudi	PROPN
framr-1736	3	18	arabia	arabia	PROPN
framr-1736	3	19	wejdan	wejdan	PROPN
framr-1736	3	20	hassan	hassan	PROPN
framr-1736	3	21	m.	m.	PROPN
framr-1736	3	22	ghamri	ghamri	PROPN
framr-1736	3	23	lecturer	lecturer	NOUN
framr-1736	3	24	in	in	ADP
framr-1736	3	25	accounting	accounting	NOUN
framr-1736	3	26	,	,	PUNCT
framr-1736	3	27	college	college	NOUN
framr-1736	3	28	of	of	ADP
framr-1736	3	29	business	business	NOUN
framr-1736	3	30	,	,	PUNCT
framr-1736	3	31	university	university	NOUN
framr-1736	3	32	of	of	ADP
framr-1736	3	33	jeddah	jeddah	PROPN
framr-1736	3	34	,	,	PUNCT
framr-1736	3	35	saudi	saudi	PROPN
framr-1736	3	36	arabia	arabia	PROPN
framr-1736	3	37	.	.	PUNCT
framr-1736	4	1	abstract	abstract	ADJ
framr-1736	4	2	article	article	PROPN
framr-1736	4	3	history	history	NOUN
framr-1736	4	4	received	receive	VERB
framr-1736	4	5	:	:	PUNCT
framr-1736	4	6	14	14	NUM
framr-1736	4	7	february	february	NOUN
framr-1736	4	8	2020	2020	NUM
framr-1736	4	9	revised	revise	VERB
framr-1736	4	10	:	:	PUNCT
framr-1736	4	11	17	17	NUM
framr-1736	4	12	march	march	NOUN
framr-1736	4	13	2020	2020	NUM
framr-1736	4	14	accepted	accept	VERB
framr-1736	4	15	:	:	PUNCT
framr-1736	4	16	20	20	NUM
framr-1736	4	17	april	april	PROPN
framr-1736	4	18	2020	2020	NUM
framr-1736	4	19	published	publish	VERB
framr-1736	4	20	:	:	PUNCT
framr-1736	4	21	12	12	NUM
framr-1736	4	22	may	may	NOUN
framr-1736	4	23	2020	2020	NUM
framr-1736	4	24	keywords	keyword	VERB
framr-1736	4	25	creative	creative	ADJ
framr-1736	4	26	accounting	accounting	NOUN
framr-1736	4	27	external	external	ADJ
framr-1736	4	28	auditors	auditor	NOUN
framr-1736	4	29	auditing	audit	VERB
framr-1736	4	30	risks	risk	VERB
framr-1736	4	31	saudi	saudi	PROPN
framr-1736	4	32	arabia	arabia	PROPN
framr-1736	4	33	.	.	PUNCT
framr-1736	5	1	jel	jel	PROPN
framr-1736	5	2	classification	classification	NOUN
framr-1736	5	3	:	:	PUNCT
framr-1736	5	4	a10	a10	NOUN
framr-1736	5	5	.	.	PUNCT
framr-1736	6	1	the	the	DET
framr-1736	6	2	present	present	ADJ
framr-1736	6	3	study	study	NOUN
framr-1736	6	4	aimed	aim	VERB
framr-1736	6	5	to	to	PART
framr-1736	6	6	identify	identify	VERB
framr-1736	6	7	the	the	DET
framr-1736	6	8	relationship	relationship	NOUN
framr-1736	6	9	between	between	ADP
framr-1736	6	10	creative	creative	ADJ
framr-1736	6	11	accounting	accounting	NOUN
framr-1736	6	12	risks	risk	NOUN
framr-1736	6	13	and	and	CCONJ
framr-1736	6	14	auditing	auditing	NOUN
framr-1736	6	15	risks	risk	NOUN
framr-1736	6	16	from	from	ADP
framr-1736	6	17	the	the	DET
framr-1736	6	18	perspective	perspective	NOUN
framr-1736	6	19	of	of	ADP
framr-1736	6	20	external	external	ADJ
framr-1736	6	21	auditors	auditor	NOUN
framr-1736	6	22	in	in	ADP
framr-1736	6	23	saudi	saudi	PROPN
framr-1736	6	24	arabia	arabia	PROPN
framr-1736	6	25	.	.	PUNCT
framr-1736	7	1	the	the	DET
framr-1736	7	2	sample	sample	NOUN
framr-1736	7	3	comprised	comprise	VERB
framr-1736	7	4	licensed	licensed	ADJ
framr-1736	7	5	auditors	auditor	NOUN
framr-1736	7	6	who	who	PRON
framr-1736	7	7	serve	serve	VERB
framr-1736	7	8	in	in	ADP
framr-1736	7	9	saudi	saudi	ADJ
framr-1736	7	10	statutory	statutory	ADJ
framr-1736	7	11	audit	audit	NOUN
framr-1736	7	12	offices	office	NOUN
framr-1736	7	13	.	.	PUNCT
framr-1736	8	1	the	the	DET
framr-1736	8	2	outcomes	outcome	NOUN
framr-1736	8	3	showed	show	VERB
framr-1736	8	4	that	that	SCONJ
framr-1736	8	5	external	external	ADJ
framr-1736	8	6	auditors	auditor	NOUN
framr-1736	8	7	were	be	AUX
framr-1736	8	8	aware	aware	ADJ
framr-1736	8	9	of	of	ADP
framr-1736	8	10	creative	creative	ADJ
framr-1736	8	11	accounting	accounting	NOUN
framr-1736	8	12	risks	risk	NOUN
framr-1736	8	13	.	.	PUNCT
framr-1736	9	1	in	in	ADP
framr-1736	9	2	addition	addition	NOUN
framr-1736	9	3	,	,	PUNCT
framr-1736	9	4	their	their	PRON
framr-1736	9	5	professional	professional	ADJ
framr-1736	9	6	technical	technical	ADJ
framr-1736	9	7	factors	factor	NOUN
framr-1736	9	8	,	,	PUNCT
framr-1736	9	9	such	such	ADJ
framr-1736	9	10	as	as	ADP
framr-1736	9	11	professionalism	professionalism	NOUN
framr-1736	9	12	,	,	PUNCT
framr-1736	9	13	commitment	commitment	NOUN
framr-1736	9	14	to	to	ADP
framr-1736	9	15	training	training	NOUN
framr-1736	9	16	programs	program	NOUN
framr-1736	9	17	and	and	CCONJ
framr-1736	9	18	continuing	continue	VERB
framr-1736	9	19	education	education	NOUN
framr-1736	9	20	,	,	PUNCT
framr-1736	9	21	mentorship	mentorship	NOUN
framr-1736	9	22	,	,	PUNCT
framr-1736	9	23	considering	consider	VERB
framr-1736	9	24	professional	professional	ADJ
framr-1736	9	25	standards	standard	NOUN
framr-1736	9	26	in	in	ADP
framr-1736	9	27	auditing	auditing	NOUN
framr-1736	9	28	,	,	PUNCT
framr-1736	9	29	good	good	ADJ
framr-1736	9	30	planning	planning	NOUN
framr-1736	9	31	for	for	ADP
framr-1736	9	32	external	external	ADJ
framr-1736	9	33	auditing	auditing	NOUN
framr-1736	9	34	,	,	PUNCT
framr-1736	9	35	their	their	PRON
framr-1736	9	36	supervision	supervision	NOUN
framr-1736	9	37	of	of	ADP
framr-1736	9	38	auditing	auditing	NOUN
framr-1736	9	39	teamwork	teamwork	NOUN
framr-1736	9	40	,	,	PUNCT
framr-1736	9	41	and	and	CCONJ
framr-1736	9	42	auditing	auditing	NOUN
framr-1736	9	43	fees	fee	NOUN
framr-1736	9	44	,	,	PUNCT
framr-1736	9	45	enormously	enormously	ADV
framr-1736	9	46	helped	helped	AUX
framr-1736	9	47	identify	identify	VERB
framr-1736	9	48	creative	creative	ADJ
framr-1736	9	49	auditing	auditing	NOUN
framr-1736	9	50	practices	practice	NOUN
framr-1736	9	51	.	.	PUNCT
framr-1736	10	1	there	there	PRON
framr-1736	10	2	were	be	VERB
framr-1736	10	3	no	no	DET
framr-1736	10	4	statistically	statistically	ADV
framr-1736	10	5	significant	significant	ADJ
framr-1736	10	6	differences	difference	NOUN
framr-1736	10	7	in	in	ADP
framr-1736	10	8	the	the	DET
framr-1736	10	9	external	external	ADJ
framr-1736	10	10	auditors	auditor	NOUN
framr-1736	10	11	'	'	PART
framr-1736	10	12	estimates	estimate	NOUN
framr-1736	10	13	of	of	ADP
framr-1736	10	14	the	the	DET
framr-1736	10	15	effect	effect	NOUN
framr-1736	10	16	of	of	ADP
framr-1736	10	17	creative	creative	ADJ
framr-1736	10	18	accounting	accounting	NOUN
framr-1736	10	19	risk	risk	NOUN
framr-1736	10	20	on	on	ADP
framr-1736	10	21	auditing	audit	VERB
framr-1736	10	22	risks	risk	NOUN
framr-1736	10	23	according	accord	VERB
framr-1736	10	24	to	to	ADP
framr-1736	10	25	the	the	DET
framr-1736	10	26	variables	variable	NOUN
framr-1736	10	27	of	of	ADP
framr-1736	10	28	(	(	PUNCT
framr-1736	10	29	academic	academic	ADJ
framr-1736	10	30	qualification	qualification	NOUN
framr-1736	10	31	,	,	PUNCT
framr-1736	10	32	professional	professional	ADJ
framr-1736	10	33	qualification	qualification	NOUN
framr-1736	10	34	,	,	PUNCT
framr-1736	10	35	occupation	occupation	NOUN
framr-1736	10	36	,	,	PUNCT
framr-1736	10	37	and	and	CCONJ
framr-1736	10	38	experience	experience	NOUN
framr-1736	10	39	)	)	PUNCT
framr-1736	10	40	.	.	PUNCT
framr-1736	11	1	no	no	DET
framr-1736	11	2	statistically	statistically	ADV
framr-1736	11	3	significant	significant	ADJ
framr-1736	11	4	differences	difference	NOUN
framr-1736	11	5	were	be	AUX
framr-1736	11	6	found	find	VERB
framr-1736	11	7	in	in	ADP
framr-1736	11	8	the	the	DET
framr-1736	11	9	external	external	ADJ
framr-1736	11	10	auditors	auditor	NOUN
framr-1736	11	11	'	'	PART
framr-1736	11	12	estimates	estimate	NOUN
framr-1736	11	13	of	of	ADP
framr-1736	11	14	the	the	DET
framr-1736	11	15	external	external	ADJ
framr-1736	11	16	auditor	auditor	NOUN
framr-1736	11	17	's	's	PART
framr-1736	11	18	responsibility	responsibility	NOUN
framr-1736	11	19	to	to	PART
framr-1736	11	20	detect	detect	VERB
framr-1736	11	21	creative	creative	ADJ
framr-1736	11	22	accounting	accounting	NOUN
framr-1736	11	23	practices	practice	NOUN
framr-1736	11	24	according	accord	VERB
framr-1736	11	25	to	to	ADP
framr-1736	11	26	these	these	DET
framr-1736	11	27	variables	variable	NOUN
framr-1736	11	28	.	.	PUNCT
framr-1736	12	1	the	the	DET
framr-1736	12	2	research	research	NOUN
framr-1736	12	3	recommends	recommend	VERB
framr-1736	12	4	giving	give	VERB
framr-1736	12	5	concern	concern	NOUN
framr-1736	12	6	to	to	ADP
framr-1736	12	7	the	the	DET
framr-1736	12	8	concept	concept	NOUN
framr-1736	12	9	of	of	ADP
framr-1736	12	10	creative	creative	ADJ
framr-1736	12	11	accounting	accounting	NOUN
framr-1736	12	12	risks	risk	NOUN
framr-1736	12	13	,	,	PUNCT
framr-1736	12	14	and	and	CCONJ
framr-1736	12	15	set	set	VERB
framr-1736	12	16	the	the	DET
framr-1736	12	17	standards	standard	NOUN
framr-1736	12	18	and	and	CCONJ
framr-1736	12	19	procedures	procedure	NOUN
framr-1736	12	20	that	that	PRON
framr-1736	12	21	the	the	DET
framr-1736	12	22	auditor	auditor	NOUN
framr-1736	12	23	must	must	AUX
framr-1736	12	24	follow	follow	VERB
framr-1736	12	25	to	to	PART
framr-1736	12	26	address	address	VERB
framr-1736	12	27	these	these	DET
framr-1736	12	28	practices	practice	NOUN
framr-1736	12	29	because	because	SCONJ
framr-1736	12	30	of	of	ADP
framr-1736	12	31	their	their	PRON
framr-1736	12	32	negative	negative	ADJ
framr-1736	12	33	effects	effect	NOUN
framr-1736	12	34	on	on	ADP
framr-1736	12	35	the	the	DET
framr-1736	12	36	reliability	reliability	NOUN
framr-1736	12	37	of	of	ADP
framr-1736	12	38	the	the	DET
framr-1736	12	39	financial	financial	ADJ
framr-1736	12	40	statements	statement	NOUN
framr-1736	12	41	.	.	PUNCT
framr-1736	13	1	contribution	contribution	NOUN
framr-1736	13	2	/	/	SYM
framr-1736	13	3	originality	originality	NOUN
framr-1736	13	4	:	:	PUNCT
framr-1736	13	5	this	this	DET
framr-1736	13	6	study	study	NOUN
framr-1736	13	7	was	be	AUX
framr-1736	13	8	the	the	DET
framr-1736	13	9	first	first	ADJ
framr-1736	13	10	in	in	ADP
framr-1736	13	11	saudi	saudi	PROPN
framr-1736	13	12	arabia	arabia	PROPN
framr-1736	13	13	to	to	PART
framr-1736	13	14	identify	identify	VERB
framr-1736	13	15	the	the	DET
framr-1736	13	16	external	external	ADJ
framr-1736	13	17	auditors	auditor	NOUN
framr-1736	13	18	'	'	PART
framr-1736	13	19	views	view	NOUN
framr-1736	13	20	on	on	ADP
framr-1736	13	21	the	the	DET
framr-1736	13	22	impact	impact	NOUN
framr-1736	13	23	of	of	ADP
framr-1736	13	24	creative	creative	ADJ
framr-1736	13	25	accounting	accounting	NOUN
framr-1736	13	26	risks	risk	NOUN
framr-1736	13	27	on	on	ADP
framr-1736	13	28	auditing	audit	VERB
framr-1736	13	29	.	.	PUNCT
framr-1736	14	1	the	the	DET
framr-1736	14	2	findings	finding	NOUN
framr-1736	14	3	will	will	AUX
framr-1736	14	4	encourage	encourage	VERB
framr-1736	14	5	statutory	statutory	ADJ
framr-1736	14	6	audit	audit	NOUN
framr-1736	14	7	offices	office	NOUN
framr-1736	14	8	to	to	PART
framr-1736	14	9	consider	consider	VERB
framr-1736	14	10	detecting	detect	VERB
framr-1736	14	11	creative	creative	ADJ
framr-1736	14	12	accounting	accounting	NOUN
framr-1736	14	13	practices	practice	NOUN
framr-1736	14	14	,	,	PUNCT
framr-1736	14	15	and	and	CCONJ
framr-1736	14	16	thus	thus	ADV
framr-1736	14	17	confidence	confidence	NOUN
framr-1736	14	18	in	in	ADP
framr-1736	14	19	financial	financial	ADJ
framr-1736	14	20	reports	report	NOUN
framr-1736	14	21	is	be	AUX
framr-1736	14	22	promoted	promote	VERB
framr-1736	14	23	.	.	PUNCT
framr-1736	15	1	1	1	X
framr-1736	15	2	.	.	X
framr-1736	15	3	introduction	introduction	NOUN
framr-1736	15	4	constant	constant	ADJ
framr-1736	15	5	expansion	expansion	NOUN
framr-1736	15	6	in	in	ADP
framr-1736	15	7	the	the	DET
framr-1736	15	8	size	size	NOUN
framr-1736	15	9	and	and	CCONJ
framr-1736	15	10	financial	financial	ADJ
framr-1736	15	11	transaction	transaction	NOUN
framr-1736	15	12	s	s	NOUN
framr-1736	15	13	of	of	ADP
framr-1736	15	14	the	the	DET
framr-1736	15	15	economic	economic	ADJ
framr-1736	15	16	institutions	institution	NOUN
framr-1736	15	17	has	have	AUX
framr-1736	15	18	increased	increase	VERB
framr-1736	15	19	the	the	DET
framr-1736	15	20	relevant	relevant	ADJ
framr-1736	15	21	negatives	negative	NOUN
framr-1736	15	22	and	and	CCONJ
framr-1736	15	23	creative	creative	ADJ
framr-1736	15	24	accounting	accounting	NOUN
framr-1736	15	25	practices	practice	NOUN
framr-1736	15	26	which	which	PRON
framr-1736	15	27	appeared	appear	VERB
framr-1736	15	28	in	in	ADP
framr-1736	15	29	several	several	ADJ
framr-1736	15	30	terms	term	NOUN
framr-1736	15	31	,	,	PUNCT
framr-1736	15	32	such	such	ADJ
framr-1736	15	33	as	as	ADP
framr-1736	15	34	creative	creative	ADJ
framr-1736	15	35	accounting	accounting	NOUN
framr-1736	15	36	,	,	PUNCT
framr-1736	15	37	aggressive	aggressive	ADJ
framr-1736	15	38	or	or	CCONJ
framr-1736	15	39	fraudulent	fraudulent	ADJ
framr-1736	15	40	accounting	accounting	NOUN
framr-1736	15	41	,	,	PUNCT
framr-1736	15	42	and	and	CCONJ
framr-1736	15	43	profits	profit	NOUN
framr-1736	15	44	smoothing	smoothing	NOUN
framr-1736	15	45	,	,	PUNCT
framr-1736	15	46	earnings	earning	NOUN
framr-1736	15	47	management	management	NOUN
framr-1736	15	48	,	,	PUNCT
framr-1736	15	49	income	income	NOUN
framr-1736	15	50	smoothing	smoothing	NOUN
framr-1736	15	51	,	,	PUNCT
framr-1736	15	52	cosmetic	cosmetic	ADJ
framr-1736	15	53	accounting	accounting	NOUN
framr-1736	15	54	,	,	PUNCT
framr-1736	15	55	disclosure	disclosure	NOUN
framr-1736	15	56	management	management	NOUN
framr-1736	15	57	,	,	PUNCT
framr-1736	15	58	massive	massive	ADJ
framr-1736	15	59	complex	complex	NOUN
framr-1736	15	60	,	,	PUNCT
framr-1736	15	61	…	…	PUNCT
framr-1736	15	62	etc	etc	X
framr-1736	15	63	.	.	X
framr-1736	16	1	the	the	DET
framr-1736	16	2	researcher	researcher	NOUN
framr-1736	16	3	claims	claim	VERB
framr-1736	16	4	that	that	SCONJ
framr-1736	16	5	although	although	SCONJ
framr-1736	16	6	the	the	DET
framr-1736	16	7	above	above	ADV
framr-1736	16	8	-	-	PUNCT
framr-1736	16	9	mentioned	mention	VERB
framr-1736	16	10	terms	term	NOUN
framr-1736	16	11	differ	differ	VERB
framr-1736	16	12	,	,	PUNCT
framr-1736	16	13	the	the	DET
framr-1736	16	14	management	management	NOUN
framr-1736	16	15	adopts	adopt	VERB
framr-1736	16	16	them	they	PRON
framr-1736	16	17	to	to	PART
framr-1736	16	18	achieve	achieve	VERB
framr-1736	16	19	unreal	unreal	ADJ
framr-1736	16	20	improvement	improvement	NOUN
framr-1736	16	21	in	in	ADP
framr-1736	16	22	profit	profit	NOUN
framr-1736	16	23	or	or	CCONJ
framr-1736	16	24	financial	financial	ADJ
framr-1736	16	25	status	status	NOUN
framr-1736	16	26	through	through	ADP
framr-1736	16	27	exploiting	exploit	VERB
framr-1736	16	28	the	the	DET
framr-1736	16	29	gaps	gap	NOUN
framr-1736	16	30	in	in	ADP
framr-1736	16	31	external	external	ADJ
framr-1736	16	32	auditing	auditing	NOUN
framr-1736	16	33	methods	method	NOUN
framr-1736	16	34	,	,	PUNCT
framr-1736	16	35	or	or	CCONJ
framr-1736	16	36	taking	take	VERB
framr-1736	16	37	advantage	advantage	NOUN
framr-1736	16	38	of	of	ADP
framr-1736	16	39	the	the	DET
framr-1736	16	40	alternative	alternative	ADJ
framr-1736	16	41	accounting	accounting	NOUN
framr-1736	16	42	policies	policy	NOUN
framr-1736	16	43	which	which	PRON
framr-1736	16	44	allow	allow	VERB
framr-1736	16	45	the	the	DET
framr-1736	16	46	company	company	NOUN
framr-1736	16	47	to	to	PART
framr-1736	16	48	use	use	VERB
framr-1736	16	49	accounting	accounting	NOUN
framr-1736	16	50	standards	standard	NOUN
framr-1736	16	51	in	in	ADP
framr-1736	16	52	developing	develop	VERB
framr-1736	16	53	the	the	DET
framr-1736	16	54	measurement	measurement	NOUN
framr-1736	16	55	and	and	CCONJ
framr-1736	16	56	disclosure	disclosure	NOUN
framr-1736	16	57	methods	method	NOUN
framr-1736	16	58	to	to	PART
framr-1736	16	59	prepare	prepare	VERB
framr-1736	16	60	inaccurate	inaccurate	ADJ
framr-1736	16	61	financial	financial	ADJ
framr-1736	16	62	statements	statement	NOUN
framr-1736	16	63	and	and	CCONJ
framr-1736	16	64	avoid	avoid	VERB
framr-1736	16	65	particular	particular	ADJ
framr-1736	16	66	contractual	contractual	ADJ
framr-1736	16	67	issues	issue	NOUN
framr-1736	16	68	(	(	PUNCT
framr-1736	16	69	alsahli	alsahli	NOUN
framr-1736	16	70	,	,	PUNCT
framr-1736	16	71	2007	2007	NUM
framr-1736	16	72	;	;	PUNCT
framr-1736	16	73	matar	matar	NOUN
framr-1736	16	74	,	,	PUNCT
framr-1736	16	75	1997	1997	NUM
framr-1736	16	76	)	)	PUNCT
framr-1736	16	77	.	.	PUNCT
framr-1736	17	1	this	this	DET
framr-1736	17	2	manifests	manifest	NOUN
framr-1736	17	3	that	that	SCONJ
framr-1736	17	4	reducing	reduce	VERB
framr-1736	17	5	the	the	DET
framr-1736	17	6	risk	risk	NOUN
framr-1736	17	7	of	of	ADP
framr-1736	17	8	creative	creative	ADJ
framr-1736	17	9	accounting	accounting	NOUN
framr-1736	17	10	practices	practice	NOUN
framr-1736	17	11	in	in	ADP
framr-1736	17	12	auditing	auditing	NOUN
framr-1736	17	13	is	be	AUX
framr-1736	17	14	complicated	complicate	VERB
framr-1736	17	15	,	,	PUNCT
framr-1736	17	16	so	so	CCONJ
framr-1736	17	17	the	the	DET
framr-1736	17	18	concerned	concerned	ADJ
framr-1736	17	19	ones	one	NOUN
framr-1736	17	20	constantly	constantly	ADV
framr-1736	17	21	strive	strive	ADJ
framr-1736	17	22	to	to	PART
framr-1736	17	23	uncover	uncover	VERB
framr-1736	17	24	those	those	DET
framr-1736	17	25	practices	practice	NOUN
framr-1736	17	26	,	,	PUNCT
framr-1736	17	27	increase	increase	VERB
framr-1736	17	28	awareness	awareness	NOUN
framr-1736	17	29	,	,	PUNCT
framr-1736	17	30	scientifically	scientifically	ADV
framr-1736	17	31	prove	prove	VERB
framr-1736	17	32	their	their	PRON
framr-1736	17	33	seriousness	seriousness	NOUN
framr-1736	17	34	for	for	ADP
framr-1736	17	35	auditing	auditing	NOUN
framr-1736	17	36	,	,	PUNCT
framr-1736	17	37	and	and	CCONJ
framr-1736	17	38	reduce	reduce	VERB
framr-1736	17	39	them	they	PRON
framr-1736	17	40	(	(	PUNCT
framr-1736	17	41	alkhashawi	alkhashawi	PROPN
framr-1736	17	42	&	&	CCONJ
framr-1736	17	43	aldossary	aldossary	ADJ
framr-1736	17	44	,	,	PUNCT
framr-1736	17	45	2008	2008	NUM
framr-1736	17	46	)	)	PUNCT
framr-1736	17	47	.	.	PUNCT
framr-1736	18	1	financial	financial	ADJ
framr-1736	18	2	risk	risk	NOUN
framr-1736	18	3	and	and	CCONJ
framr-1736	18	4	management	management	NOUN
framr-1736	18	5	reviews	review	NOUN
framr-1736	18	6	2020	2020	NUM
framr-1736	18	7	vol	vol	NOUN
framr-1736	18	8	.	.	PROPN
framr-1736	19	1	6	6	NUM
framr-1736	19	2	,	,	PUNCT
framr-1736	19	3	no	no	INTJ
framr-1736	19	4	.	.	NOUN
framr-1736	19	5	1	1	NUM
framr-1736	19	6	,	,	PUNCT
framr-1736	19	7	pp	pp	ADJ
framr-1736	19	8	.	.	PUNCT
framr-1736	20	1	22	22	NUM
framr-1736	20	2	-	-	SYM
framr-1736	20	3	39	39	NUM
framr-1736	20	4	.	.	PUNCT
framr-1736	21	1	issn(e	issn(e	INTJ
framr-1736	21	2	):	):	PUNCT
framr-1736	21	3	2411	2411	NUM
framr-1736	21	4	-	-	SYM
framr-1736	21	5	6408	6408	NUM
framr-1736	21	6	issn(p	issn(p	NUM
framr-1736	21	7	):	):	PUNCT
framr-1736	21	8	2412	2412	NUM
framr-1736	21	9	-	-	SYM
framr-1736	21	10	3404	3404	NUM
framr-1736	21	11	doi	doi	NOUN
framr-1736	21	12	:	:	PUNCT
framr-1736	21	13	10.18488	10.18488	NUM
framr-1736	21	14	/	/	SYM
framr-1736	21	15	journal.89.2020.61.22.39	journal.89.2020.61.22.39	PROPN
framr-1736	21	16	©	©	PROPN
framr-1736	21	17	2020	2020	NUM
framr-1736	21	18	conscientia	conscientia	PROPN
framr-1736	21	19	beam	beam	PROPN
framr-1736	21	20	.	.	PUNCT
framr-1736	22	1	all	all	DET
framr-1736	22	2	rights	right	NOUN
framr-1736	22	3	reserved	reserve	VERB
framr-1736	22	4	.	.	PUNCT
framr-1736	23	1	https://orcid.org/0000-0001-6703-3489	https://orcid.org/0000-0001-6703-3489	NOUN
framr-1736	23	2	https://www.doi.org/10.18488/journal.89.2020.61.22.39	https://www.doi.org/10.18488/journal.89.2020.61.22.39	CCONJ
framr-1736	23	3	financial	financial	ADJ
framr-1736	23	4	risk	risk	NOUN
framr-1736	23	5	and	and	CCONJ
framr-1736	23	6	management	management	NOUN
framr-1736	23	7	reviews	review	NOUN
framr-1736	23	8	,	,	PUNCT
framr-1736	23	9	2020	2020	NUM
framr-1736	23	10	,	,	PUNCT
framr-1736	23	11	6(1	6(1	NUM
framr-1736	23	12	):	):	PUNCT
framr-1736	23	13	22	22	NUM
framr-1736	23	14	-	-	SYM
framr-1736	23	15	39	39	NUM
framr-1736	23	16	23	23	NUM
framr-1736	23	17	©	©	PROPN
framr-1736	23	18	2020	2020	NUM
framr-1736	23	19	conscientia	conscientia	PROPN
framr-1736	23	20	beam	beam	PROPN
framr-1736	23	21	.	.	PUNCT
framr-1736	24	1	all	all	DET
framr-1736	24	2	rights	right	NOUN
framr-1736	24	3	reserved	reserve	VERB
framr-1736	24	4	.	.	PUNCT
framr-1736	25	1	2	2	X
framr-1736	25	2	.	.	X
framr-1736	25	3	statement	statement	NOUN
framr-1736	25	4	of	of	ADP
framr-1736	25	5	the	the	DET
framr-1736	25	6	problem	problem	NOUN
framr-1736	25	7	because	because	SCONJ
framr-1736	25	8	of	of	ADP
framr-1736	25	9	the	the	DET
framr-1736	25	10	economic	economic	ADJ
framr-1736	25	11	problems	problem	NOUN
framr-1736	25	12	of	of	ADP
framr-1736	25	13	the	the	DET
framr-1736	25	14	institutions	institution	NOUN
framr-1736	25	15	,	,	PUNCT
framr-1736	25	16	departments	department	NOUN
framr-1736	25	17	attempt	attempt	VERB
framr-1736	25	18	to	to	PART
framr-1736	25	19	benefit	benefit	VERB
framr-1736	25	20	from	from	ADP
framr-1736	25	21	the	the	DET
framr-1736	25	22	flexibility	flexibility	NOUN
framr-1736	25	23	offered	offer	VERB
framr-1736	25	24	by	by	ADP
framr-1736	25	25	accounting	accounting	NOUN
framr-1736	25	26	standards	standard	NOUN
framr-1736	25	27	to	to	PART
framr-1736	25	28	adopt	adopt	VERB
framr-1736	25	29	creative	creative	ADJ
framr-1736	25	30	accounting	accounting	NOUN
framr-1736	25	31	through	through	ADP
framr-1736	25	32	influencing	influence	VERB
framr-1736	25	33	and	and	CCONJ
framr-1736	25	34	directing	direct	VERB
framr-1736	25	35	decisions	decision	NOUN
framr-1736	25	36	within	within	ADP
framr-1736	25	37	the	the	DET
framr-1736	25	38	law	law	NOUN
framr-1736	25	39	to	to	PART
framr-1736	25	40	achieve	achieve	VERB
framr-1736	25	41	their	their	PRON
framr-1736	25	42	personal	personal	ADJ
framr-1736	25	43	goals	goal	NOUN
framr-1736	25	44	.	.	PUNCT
framr-1736	26	1	the	the	DET
framr-1736	26	2	researcher	researcher	NOUN
framr-1736	26	3	contends	contend	VERB
framr-1736	26	4	that	that	SCONJ
framr-1736	26	5	auditing	auditing	NOUN
framr-1736	26	6	plays	play	VERB
framr-1736	26	7	an	an	DET
framr-1736	26	8	important	important	ADJ
framr-1736	26	9	role	role	NOUN
framr-1736	26	10	in	in	ADP
framr-1736	26	11	reducing	reduce	VERB
framr-1736	26	12	creative	creative	ADJ
framr-1736	26	13	accounting	accounting	NOUN
framr-1736	26	14	risks	risk	NOUN
framr-1736	26	15	,	,	PUNCT
framr-1736	26	16	and	and	CCONJ
framr-1736	26	17	promoting	promote	VERB
framr-1736	26	18	financial	financial	ADJ
framr-1736	26	19	reports	report	NOUN
framr-1736	26	20	quality	quality	NOUN
framr-1736	26	21	.	.	PUNCT
framr-1736	27	1	moreover	moreover	ADV
framr-1736	27	2	,	,	PUNCT
framr-1736	27	3	the	the	DET
framr-1736	27	4	auditor	auditor	NOUN
framr-1736	27	5	is	be	AUX
framr-1736	27	6	responsible	responsible	ADJ
framr-1736	27	7	for	for	ADP
framr-1736	27	8	identifying	identify	VERB
framr-1736	27	9	creative	creative	ADJ
framr-1736	27	10	accounting	accounting	NOUN
framr-1736	27	11	risks	risk	NOUN
framr-1736	27	12	,	,	PUNCT
framr-1736	27	13	and	and	CCONJ
framr-1736	27	14	making	make	VERB
framr-1736	27	15	the	the	DET
framr-1736	27	16	financial	financial	ADJ
framr-1736	27	17	statements	statement	NOUN
framr-1736	27	18	report	report	NOUN
framr-1736	27	19	.	.	PUNCT
framr-1736	28	1	this	this	PRON
framr-1736	28	2	requires	require	VERB
framr-1736	28	3	conducting	conduct	VERB
framr-1736	28	4	adequate	adequate	ADJ
framr-1736	28	5	auditing	auditing	NOUN
framr-1736	28	6	procedures	procedure	NOUN
framr-1736	28	7	based	base	VERB
framr-1736	28	8	on	on	ADP
framr-1736	28	9	the	the	DET
framr-1736	28	10	concept	concept	NOUN
framr-1736	28	11	of	of	ADP
framr-1736	28	12	auditing	audit	VERB
framr-1736	28	13	risks	risk	NOUN
framr-1736	28	14	to	to	PART
framr-1736	28	15	be	be	AUX
framr-1736	28	16	sure	sure	ADJ
framr-1736	28	17	that	that	SCONJ
framr-1736	28	18	financial	financial	ADJ
framr-1736	28	19	statements	statement	NOUN
framr-1736	28	20	have	have	VERB
framr-1736	28	21	no	no	DET
framr-1736	28	22	material	material	ADJ
framr-1736	28	23	misstatements	misstatement	NOUN
framr-1736	28	24	resulting	result	VERB
framr-1736	28	25	from	from	ADP
framr-1736	28	26	creative	creative	ADJ
framr-1736	28	27	accounting	accounting	NOUN
framr-1736	28	28	practices	practice	NOUN
framr-1736	28	29	.	.	PUNCT
framr-1736	29	1	accordingly	accordingly	ADV
framr-1736	29	2	,	,	PUNCT
framr-1736	29	3	the	the	DET
framr-1736	29	4	study	study	NOUN
framr-1736	29	5	seeks	seek	VERB
framr-1736	29	6	to	to	PART
framr-1736	29	7	address	address	VERB
framr-1736	29	8	the	the	DET
framr-1736	29	9	issue	issue	NOUN
framr-1736	29	10	by	by	ADP
framr-1736	29	11	posing	pose	VERB
framr-1736	29	12	the	the	DET
framr-1736	29	13	following	follow	VERB
framr-1736	29	14	major	major	ADJ
framr-1736	29	15	question	question	NOUN
framr-1736	29	16	:	:	PUNCT
framr-1736	29	17	what	what	PRON
framr-1736	29	18	is	be	AUX
framr-1736	29	19	the	the	DET
framr-1736	29	20	relationship	relationship	NOUN
framr-1736	29	21	between	between	ADP
framr-1736	29	22	creative	creative	ADJ
framr-1736	29	23	accounting	accounting	NOUN
framr-1736	29	24	risks	risk	NOUN
framr-1736	29	25	and	and	CCONJ
framr-1736	29	26	auditing	auditing	NOUN
framr-1736	29	27	risks	risk	NOUN
framr-1736	29	28	from	from	ADP
framr-1736	29	29	the	the	DET
framr-1736	29	30	perspective	perspective	NOUN
framr-1736	29	31	of	of	ADP
framr-1736	29	32	external	external	ADJ
framr-1736	29	33	auditors	auditor	NOUN
framr-1736	29	34	in	in	ADP
framr-1736	29	35	saudi	saudi	PROPN
framr-1736	29	36	arabia	arabia	PROPN
framr-1736	29	37	?	?	PUNCT
framr-1736	30	1	this	this	DET
framr-1736	30	2	major	major	ADJ
framr-1736	30	3	question	question	NOUN
framr-1736	30	4	can	can	AUX
framr-1736	30	5	be	be	AUX
framr-1736	30	6	subdivided	subdivide	VERB
framr-1736	30	7	into	into	ADP
framr-1736	30	8	two	two	NUM
framr-1736	30	9	minor	minor	ADJ
framr-1736	30	10	ones	one	NOUN
framr-1736	30	11	:	:	PUNCT
framr-1736	31	1	1	1	X
framr-1736	31	2	.	.	X
framr-1736	31	3	what	what	PRON
framr-1736	31	4	is	be	AUX
framr-1736	31	5	the	the	DET
framr-1736	31	6	perspective	perspective	NOUN
framr-1736	31	7	of	of	ADP
framr-1736	31	8	the	the	DET
framr-1736	31	9	external	external	ADJ
framr-1736	31	10	auditors	auditor	NOUN
framr-1736	31	11	on	on	ADP
framr-1736	31	12	creative	creative	ADJ
framr-1736	31	13	accounting	accounting	NOUN
framr-1736	31	14	methods	method	NOUN
framr-1736	31	15	adopted	adopt	VERB
framr-1736	31	16	by	by	ADP
framr-1736	31	17	companies	company	NOUN
framr-1736	31	18	in	in	ADP
framr-1736	31	19	saudi	saudi	PROPN
framr-1736	31	20	arabia	arabia	PROPN
framr-1736	31	21	?	?	PUNCT
framr-1736	32	1	2	2	X
framr-1736	32	2	.	.	X
framr-1736	32	3	what	what	PRON
framr-1736	32	4	is	be	AUX
framr-1736	32	5	the	the	DET
framr-1736	32	6	responsibility	responsibility	NOUN
framr-1736	32	7	of	of	ADP
framr-1736	32	8	the	the	DET
framr-1736	32	9	external	external	ADJ
framr-1736	32	10	auditor	auditor	NOUN
framr-1736	32	11	for	for	ADP
framr-1736	32	12	detecting	detect	VERB
framr-1736	32	13	creative	creative	ADJ
framr-1736	32	14	auditing	auditing	NOUN
framr-1736	32	15	practices	practice	NOUN
framr-1736	32	16	from	from	ADP
framr-1736	32	17	the	the	DET
framr-1736	32	18	perspective	perspective	NOUN
framr-1736	32	19	of	of	ADP
framr-1736	32	20	external	external	ADJ
framr-1736	32	21	auditors	auditor	NOUN
framr-1736	32	22	in	in	ADP
framr-1736	32	23	saudi	saudi	PROPN
framr-1736	32	24	arabia	arabia	PROPN
framr-1736	32	25	?	?	PUNCT
framr-1736	33	1	3	3	X
framr-1736	33	2	.	.	NOUN
framr-1736	33	3	significance	significance	NOUN
framr-1736	33	4	reviewing	review	VERB
framr-1736	33	5	the	the	DET
framr-1736	33	6	previous	previous	ADJ
framr-1736	33	7	local	local	ADJ
framr-1736	33	8	,	,	PUNCT
framr-1736	33	9	arabic	arabic	ADJ
framr-1736	33	10	and	and	CCONJ
framr-1736	33	11	foreign	foreign	ADJ
framr-1736	33	12	pieces	piece	NOUN
framr-1736	33	13	of	of	ADP
framr-1736	33	14	literature	literature	NOUN
framr-1736	33	15	demonstrated	demonstrate	VERB
framr-1736	33	16	lack	lack	NOUN
framr-1736	33	17	in	in	ADP
framr-1736	33	18	the	the	DET
framr-1736	33	19	papers	paper	NOUN
framr-1736	33	20	and	and	CCONJ
framr-1736	33	21	studies	study	NOUN
framr-1736	33	22	that	that	PRON
framr-1736	33	23	addressed	address	VERB
framr-1736	33	24	the	the	DET
framr-1736	33	25	topic	topic	NOUN
framr-1736	33	26	under	under	ADP
framr-1736	33	27	study	study	NOUN
framr-1736	33	28	.	.	PUNCT
framr-1736	34	1	thus	thus	ADV
framr-1736	34	2	,	,	PUNCT
framr-1736	34	3	significance	significance	NOUN
framr-1736	34	4	of	of	ADP
framr-1736	34	5	the	the	DET
framr-1736	34	6	present	present	ADJ
framr-1736	34	7	study	study	NOUN
framr-1736	34	8	stems	stem	VERB
framr-1736	34	9	from	from	ADP
framr-1736	34	10	the	the	DET
framr-1736	34	11	fact	fact	NOUN
framr-1736	34	12	that	that	SCONJ
framr-1736	34	13	it	it	PRON
framr-1736	34	14	is	be	AUX
framr-1736	34	15	the	the	DET
framr-1736	34	16	first	first	ADJ
framr-1736	34	17	one	one	NUM
framr-1736	34	18	to	to	PART
framr-1736	34	19	address	address	VERB
framr-1736	34	20	such	such	ADJ
framr-1736	34	21	issue	issue	NOUN
framr-1736	34	22	in	in	ADP
framr-1736	34	23	saudi	saudi	PROPN
framr-1736	34	24	arabia	arabia	PROPN
framr-1736	34	25	.	.	PUNCT
framr-1736	35	1	hence	hence	ADV
framr-1736	35	2	,	,	PUNCT
framr-1736	35	3	it	it	PRON
framr-1736	35	4	will	will	AUX
framr-1736	35	5	enrich	enrich	VERB
framr-1736	35	6	scientific	scientific	ADJ
framr-1736	35	7	research	research	NOUN
framr-1736	35	8	,	,	PUNCT
framr-1736	35	9	especially	especially	ADV
framr-1736	35	10	with	with	ADP
framr-1736	35	11	regard	regard	NOUN
framr-1736	35	12	to	to	ADP
framr-1736	35	13	assessing	assess	VERB
framr-1736	35	14	the	the	DET
framr-1736	35	15	external	external	ADJ
framr-1736	35	16	auditors	auditor	NOUN
framr-1736	35	17	'	'	PART
framr-1736	35	18	views	view	NOUN
framr-1736	35	19	on	on	ADP
framr-1736	35	20	the	the	DET
framr-1736	35	21	impact	impact	NOUN
framr-1736	35	22	of	of	ADP
framr-1736	35	23	creative	creative	ADJ
framr-1736	35	24	accounting	accounting	NOUN
framr-1736	35	25	risks	risk	NOUN
framr-1736	35	26	on	on	ADP
framr-1736	35	27	auditing	audit	VERB
framr-1736	35	28	.	.	PUNCT
framr-1736	36	1	the	the	DET
framr-1736	36	2	researcher	researcher	NOUN
framr-1736	36	3	also	also	ADV
framr-1736	36	4	expects	expect	VERB
framr-1736	36	5	that	that	SCONJ
framr-1736	36	6	the	the	DET
framr-1736	36	7	field	field	NOUN
framr-1736	36	8	study	study	NOUN
framr-1736	36	9	,	,	PUNCT
framr-1736	36	10	which	which	PRON
framr-1736	36	11	is	be	AUX
framr-1736	36	12	conducted	conduct	VERB
framr-1736	36	13	in	in	ADP
framr-1736	36	14	saudi	saudi	PROPN
framr-1736	36	15	arabia	arabia	PROPN
framr-1736	36	16	,	,	PUNCT
framr-1736	36	17	will	will	AUX
framr-1736	36	18	encourage	encourage	VERB
framr-1736	36	19	statutory	statutory	ADJ
framr-1736	36	20	audit	audit	NOUN
framr-1736	36	21	offices	office	NOUN
framr-1736	36	22	to	to	PART
framr-1736	36	23	consider	consider	VERB
framr-1736	36	24	detecting	detect	VERB
framr-1736	36	25	creative	creative	ADJ
framr-1736	36	26	accounting	accounting	NOUN
framr-1736	36	27	practices	practice	NOUN
framr-1736	36	28	,	,	PUNCT
framr-1736	36	29	so	so	SCONJ
framr-1736	36	30	confidence	confidence	NOUN
framr-1736	36	31	in	in	ADP
framr-1736	36	32	financial	financial	ADJ
framr-1736	36	33	reports	report	NOUN
framr-1736	36	34	is	be	AUX
framr-1736	36	35	promoted	promote	VERB
framr-1736	36	36	.	.	PUNCT
framr-1736	37	1	4	4	X
framr-1736	37	2	.	.	X
framr-1736	37	3	objectives	objective	VERB
framr-1736	37	4	the	the	DET
framr-1736	37	5	present	present	ADJ
framr-1736	37	6	study	study	NOUN
framr-1736	37	7	aims	aim	VERB
framr-1736	37	8	to	to	PART
framr-1736	37	9	identify	identify	VERB
framr-1736	37	10	the	the	DET
framr-1736	37	11	relationship	relationship	NOUN
framr-1736	37	12	between	between	ADP
framr-1736	37	13	creative	creative	ADJ
framr-1736	37	14	accounting	accounting	NOUN
framr-1736	37	15	risks	risk	NOUN
framr-1736	37	16	and	and	CCONJ
framr-1736	37	17	auditing	auditing	NOUN
framr-1736	37	18	risks	risk	NOUN
framr-1736	37	19	from	from	ADP
framr-1736	37	20	the	the	DET
framr-1736	37	21	perspective	perspective	NOUN
framr-1736	37	22	of	of	ADP
framr-1736	37	23	external	external	ADJ
framr-1736	37	24	auditors	auditor	NOUN
framr-1736	37	25	.	.	PUNCT
framr-1736	38	1	the	the	DET
framr-1736	38	2	major	major	ADJ
framr-1736	38	3	objective	objective	NOUN
framr-1736	38	4	can	can	AUX
framr-1736	38	5	be	be	AUX
framr-1736	38	6	subdivided	subdivide	VERB
framr-1736	38	7	into	into	ADP
framr-1736	38	8	the	the	DET
framr-1736	38	9	following	follow	VERB
framr-1736	38	10	minor	minor	ADJ
framr-1736	38	11	objectives	objective	NOUN
framr-1736	38	12	:	:	PUNCT
framr-1736	38	13			PRON
framr-1736	38	14	identify	identify	VERB
framr-1736	38	15	the	the	DET
framr-1736	38	16	effect	effect	NOUN
framr-1736	38	17	of	of	ADP
framr-1736	38	18	creative	creative	ADJ
framr-1736	38	19	accounting	accounting	NOUN
framr-1736	38	20	risk	risk	NOUN
framr-1736	38	21	on	on	ADP
framr-1736	38	22	auditing	auditing	NOUN
framr-1736	38	23	,	,	PUNCT
framr-1736	38	24	define	define	VERB
framr-1736	38	25	the	the	DET
framr-1736	38	26	difference	difference	NOUN
framr-1736	38	27	between	between	ADP
framr-1736	38	28	accounting	accounting	NOUN
framr-1736	38	29	error	error	NOUN
framr-1736	38	30	;	;	PUNCT
framr-1736	38	31	accounting	accounting	NOUN
framr-1736	38	32	fraud	fraud	NOUN
framr-1736	38	33	;	;	PUNCT
framr-1736	38	34	and	and	CCONJ
framr-1736	38	35	creative	creative	ADJ
framr-1736	38	36	accounting	accounting	NOUN
framr-1736	38	37	,	,	PUNCT
framr-1736	38	38	and	and	CCONJ
framr-1736	38	39	address	address	VERB
framr-1736	38	40	the	the	DET
framr-1736	38	41	debate	debate	NOUN
framr-1736	38	42	among	among	ADP
framr-1736	38	43	researchers	researcher	NOUN
framr-1736	38	44	on	on	ADP
framr-1736	38	45	methods	method	NOUN
framr-1736	38	46	;	;	PUNCT
framr-1736	38	47	procedures	procedure	NOUN
framr-1736	38	48	and	and	CCONJ
framr-1736	38	49	detection	detection	NOUN
framr-1736	38	50	of	of	ADP
framr-1736	38	51	creative	creative	ADJ
framr-1736	38	52	accounting	accounting	NOUN
framr-1736	38	53	,	,	PUNCT
framr-1736	38	54	as	as	ADV
framr-1736	38	55	well	well	ADV
framr-1736	38	56	as	as	ADP
framr-1736	38	57	its	its	PRON
framr-1736	38	58	impact	impact	NOUN
framr-1736	38	59	on	on	ADP
framr-1736	38	60	the	the	DET
framr-1736	38	61	reliability	reliability	NOUN
framr-1736	38	62	of	of	ADP
framr-1736	38	63	financial	financial	ADJ
framr-1736	38	64	data	datum	NOUN
framr-1736	38	65	and	and	CCONJ
framr-1736	38	66	reports	report	NOUN
framr-1736	38	67	.	.	PUNCT
framr-1736	39	1			PRON
framr-1736	39	2	identify	identify	VERB
framr-1736	39	3	the	the	DET
framr-1736	39	4	external	external	ADJ
framr-1736	39	5	auditors	auditor	NOUN
framr-1736	39	6	'	'	PART
framr-1736	39	7	perspectives	perspective	NOUN
framr-1736	39	8	on	on	ADP
framr-1736	39	9	creative	creative	ADJ
framr-1736	39	10	accounting	accounting	NOUN
framr-1736	39	11	practices	practice	NOUN
framr-1736	39	12	.	.	PUNCT
framr-1736	40	1	5	5	X
framr-1736	40	2	.	.	X
framr-1736	40	3	hypotheses	hypothesis	NOUN
framr-1736	40	4			PRON
framr-1736	40	5	there	there	PRON
framr-1736	40	6	are	be	VERB
framr-1736	40	7	no	no	DET
framr-1736	40	8	statistically	statistically	ADV
framr-1736	40	9	significant	significant	ADJ
framr-1736	40	10	differences	difference	NOUN
framr-1736	40	11	at	at	ADP
framr-1736	40	12	significance	significance	NOUN
framr-1736	40	13	level	level	NOUN
framr-1736	40	14	(	(	PUNCT
framr-1736	40	15	α≤	α≤	NOUN
framr-1736	40	16	0.05	0.05	NUM
framr-1736	40	17	)	)	PUNCT
framr-1736	40	18	in	in	ADP
framr-1736	40	19	the	the	DET
framr-1736	40	20	external	external	ADJ
framr-1736	40	21	auditors	auditor	NOUN
framr-1736	40	22	'	'	PART
framr-1736	40	23	estimates	estimate	NOUN
framr-1736	40	24	of	of	ADP
framr-1736	40	25	the	the	DET
framr-1736	40	26	effect	effect	NOUN
framr-1736	40	27	of	of	ADP
framr-1736	40	28	the	the	DET
framr-1736	40	29	creative	creative	ADJ
framr-1736	40	30	accounting	accounting	NOUN
framr-1736	40	31	risks	risk	NOUN
framr-1736	40	32	on	on	ADP
framr-1736	40	33	auditing	audit	VERB
framr-1736	40	34	risks	risk	NOUN
framr-1736	40	35	according	accord	VERB
framr-1736	40	36	to	to	ADP
framr-1736	40	37	the	the	DET
framr-1736	40	38	study	study	NOUN
framr-1736	40	39	variables	variable	NOUN
framr-1736	40	40	.	.	PUNCT
framr-1736	41	1			X
framr-1736	41	2	there	there	PRON
framr-1736	41	3	are	be	VERB
framr-1736	41	4	no	no	DET
framr-1736	41	5	statistically	statistically	ADV
framr-1736	41	6	significant	significant	ADJ
framr-1736	41	7	differences	difference	NOUN
framr-1736	41	8	at	at	ADP
framr-1736	41	9	significance	significance	NOUN
framr-1736	41	10	level	level	NOUN
framr-1736	41	11	(	(	PUNCT
framr-1736	41	12	α≤	α≤	NOUN
framr-1736	41	13	0.05	0.05	NUM
framr-1736	41	14	)	)	PUNCT
framr-1736	41	15	in	in	ADP
framr-1736	41	16	the	the	DET
framr-1736	41	17	external	external	ADJ
framr-1736	41	18	auditors	auditor	NOUN
framr-1736	41	19	'	'	PART
framr-1736	41	20	estimates	estimate	NOUN
framr-1736	41	21	of	of	ADP
framr-1736	41	22	the	the	DET
framr-1736	41	23	external	external	ADJ
framr-1736	41	24	auditor	auditor	NOUN
framr-1736	41	25	's	's	PART
framr-1736	41	26	responsibility	responsibility	NOUN
framr-1736	41	27	to	to	PART
framr-1736	41	28	detect	detect	VERB
framr-1736	41	29	creative	creative	ADJ
framr-1736	41	30	accounting	accounting	NOUN
framr-1736	41	31	practices	practice	NOUN
framr-1736	41	32	according	accord	VERB
framr-1736	41	33	to	to	ADP
framr-1736	41	34	the	the	DET
framr-1736	41	35	study	study	NOUN
framr-1736	41	36	variables	variable	NOUN
framr-1736	41	37	.	.	PUNCT
framr-1736	42	1	6	6	X
framr-1736	42	2	.	.	X
framr-1736	42	3	methodology	methodology	NOUN
framr-1736	42	4	the	the	DET
framr-1736	42	5	study	study	NOUN
framr-1736	42	6	adopted	adopt	VERB
framr-1736	42	7	the	the	DET
framr-1736	42	8	descriptive	descriptive	ADJ
framr-1736	42	9	analytical	analytical	ADJ
framr-1736	42	10	approach	approach	NOUN
framr-1736	42	11	.	.	PUNCT
framr-1736	43	1	for	for	ADP
framr-1736	43	2	the	the	DET
framr-1736	43	3	descriptive	descriptive	ADJ
framr-1736	43	4	approach	approach	NOUN
framr-1736	43	5	,	,	PUNCT
framr-1736	43	6	the	the	DET
framr-1736	43	7	researcher	researcher	NOUN
framr-1736	43	8	read	read	VERB
framr-1736	43	9	relevant	relevant	ADJ
framr-1736	43	10	books	book	NOUN
framr-1736	43	11	,	,	PUNCT
framr-1736	43	12	periodicals	periodical	NOUN
framr-1736	43	13	,	,	PUNCT
framr-1736	43	14	arabic	arabic	ADJ
framr-1736	43	15	and	and	CCONJ
framr-1736	43	16	foreign	foreign	ADJ
framr-1736	43	17	articles	article	NOUN
framr-1736	43	18	,	,	PUNCT
framr-1736	43	19	as	as	ADV
framr-1736	43	20	well	well	ADV
framr-1736	43	21	as	as	ADP
framr-1736	43	22	theoretical	theoretical	ADJ
framr-1736	43	23	and	and	CCONJ
framr-1736	43	24	field	field	NOUN
framr-1736	43	25	papers	paper	NOUN
framr-1736	43	26	to	to	PART
framr-1736	43	27	develop	develop	VERB
framr-1736	43	28	the	the	DET
framr-1736	43	29	foundations	foundation	NOUN
framr-1736	43	30	on	on	ADP
framr-1736	43	31	which	which	PRON
framr-1736	43	32	the	the	DET
framr-1736	43	33	concept	concept	NOUN
framr-1736	43	34	of	of	ADP
framr-1736	43	35	creative	creative	ADJ
framr-1736	43	36	accounting	accounting	NOUN
framr-1736	43	37	is	be	AUX
framr-1736	43	38	based	base	VERB
framr-1736	43	39	.	.	PUNCT
framr-1736	44	1	thus	thus	ADV
framr-1736	44	2	,	,	PUNCT
framr-1736	44	3	the	the	DET
framr-1736	44	4	researcher	researcher	NOUN
framr-1736	44	5	can	can	AUX
framr-1736	44	6	provide	provide	VERB
framr-1736	44	7	a	a	DET
framr-1736	44	8	background	background	NOUN
framr-1736	44	9	on	on	ADP
framr-1736	44	10	financial	financial	ADJ
framr-1736	44	11	risk	risk	NOUN
framr-1736	44	12	and	and	CCONJ
framr-1736	44	13	management	management	NOUN
framr-1736	44	14	reviews	review	NOUN
framr-1736	44	15	,	,	PUNCT
framr-1736	44	16	2020	2020	NUM
framr-1736	44	17	,	,	PUNCT
framr-1736	44	18	6(1	6(1	NUM
framr-1736	44	19	):	):	PUNCT
framr-1736	44	20	22	22	NUM
framr-1736	44	21	-	-	SYM
framr-1736	44	22	39	39	NUM
framr-1736	44	23	24	24	NUM
framr-1736	44	24	©	©	PROPN
framr-1736	44	25	2020	2020	NUM
framr-1736	44	26	conscientia	conscientia	PROPN
framr-1736	44	27	beam	beam	PROPN
framr-1736	44	28	.	.	PUNCT
framr-1736	45	1	all	all	DET
framr-1736	45	2	rights	right	NOUN
framr-1736	45	3	reserved	reserve	VERB
framr-1736	45	4	.	.	PUNCT
framr-1736	46	1	creative	creative	ADJ
framr-1736	46	2	accounting	accounting	NOUN
framr-1736	46	3	risks	risk	NOUN
framr-1736	46	4	and	and	CCONJ
framr-1736	46	5	their	their	PRON
framr-1736	46	6	relationship	relationship	NOUN
framr-1736	46	7	to	to	ADP
framr-1736	46	8	auditing	auditing	NOUN
framr-1736	46	9	risk	risk	NOUN
framr-1736	46	10	.	.	PUNCT
framr-1736	47	1	moreover	moreover	ADV
framr-1736	47	2	,	,	PUNCT
framr-1736	47	3	the	the	DET
framr-1736	47	4	researcher	researcher	NOUN
framr-1736	47	5	read	read	VERB
framr-1736	47	6	the	the	DET
framr-1736	47	7	relevant	relevant	ADJ
framr-1736	47	8	previous	previous	ADJ
framr-1736	47	9	pieces	piece	NOUN
framr-1736	47	10	of	of	ADP
framr-1736	47	11	literature	literature	NOUN
framr-1736	47	12	,	,	PUNCT
framr-1736	47	13	which	which	PRON
framr-1736	47	14	constitute	constitute	VERB
framr-1736	47	15	the	the	DET
framr-1736	47	16	study	study	NOUN
framr-1736	47	17	domains	domain	NOUN
framr-1736	47	18	.	.	PUNCT
framr-1736	48	1	for	for	ADP
framr-1736	48	2	the	the	DET
framr-1736	48	3	analytical	analytical	ADJ
framr-1736	48	4	field	field	NOUN
framr-1736	48	5	approach	approach	NOUN
framr-1736	48	6	,	,	PUNCT
framr-1736	48	7	a	a	DET
framr-1736	48	8	survey	survey	NOUN
framr-1736	48	9	was	be	AUX
framr-1736	48	10	conducted	conduct	VERB
framr-1736	48	11	;	;	PUNCT
framr-1736	48	12	the	the	DET
framr-1736	48	13	data	datum	NOUN
framr-1736	48	14	obtained	obtain	VERB
framr-1736	48	15	from	from	ADP
framr-1736	48	16	the	the	DET
framr-1736	48	17	questionnaire	questionnaire	NOUN
framr-1736	48	18	,	,	PUNCT
framr-1736	48	19	which	which	PRON
framr-1736	48	20	was	be	AUX
framr-1736	48	21	distributed	distribute	VERB
framr-1736	48	22	to	to	PART
framr-1736	48	23	answer	answer	VERB
framr-1736	48	24	the	the	DET
framr-1736	48	25	questions	question	NOUN
framr-1736	48	26	and	and	CCONJ
framr-1736	48	27	test	test	VERB
framr-1736	48	28	the	the	DET
framr-1736	48	29	hypotheses	hypothesis	NOUN
framr-1736	48	30	of	of	ADP
framr-1736	48	31	the	the	DET
framr-1736	48	32	study	study	NOUN
framr-1736	48	33	,	,	PUNCT
framr-1736	48	34	were	be	AUX
framr-1736	48	35	analyzed	analyze	VERB
framr-1736	48	36	;	;	PUNCT
framr-1736	48	37	and	and	CCONJ
framr-1736	48	38	the	the	DET
framr-1736	48	39	outcomes	outcome	NOUN
framr-1736	48	40	were	be	AUX
framr-1736	48	41	interpreted	interpret	VERB
framr-1736	48	42	using	use	VERB
framr-1736	48	43	the	the	DET
framr-1736	48	44	appropriate	appropriate	ADJ
framr-1736	48	45	statistical	statistical	ADJ
framr-1736	48	46	methods	method	NOUN
framr-1736	48	47	.	.	PUNCT
framr-1736	49	1	7	7	X
framr-1736	49	2	.	.	NOUN
framr-1736	49	3	limits	limit	NOUN
framr-1736	49	4			PRON
framr-1736	49	5	spatial	spatial	ADJ
framr-1736	49	6	limits	limit	NOUN
framr-1736	49	7	:	:	PUNCT
framr-1736	49	8	the	the	DET
framr-1736	49	9	study	study	NOUN
framr-1736	49	10	was	be	AUX
framr-1736	49	11	conducted	conduct	VERB
framr-1736	49	12	at	at	ADP
framr-1736	49	13	saudi	saudi	ADJ
framr-1736	49	14	statutory	statutory	ADJ
framr-1736	49	15	audit	audit	NOUN
framr-1736	49	16	offices	office	NOUN
framr-1736	49	17	available	available	ADJ
framr-1736	49	18	on	on	ADP
framr-1736	49	19	the	the	DET
framr-1736	49	20	official	official	ADJ
framr-1736	49	21	website	website	NOUN
framr-1736	49	22	of	of	ADP
framr-1736	49	23	the	the	DET
framr-1736	49	24	saudi	saudi	ADJ
framr-1736	49	25	organization	organization	NOUN
framr-1736	49	26	for	for	ADP
framr-1736	49	27	certified	certify	VERB
framr-1736	49	28	public	public	ADJ
framr-1736	49	29	accountants	accountant	NOUN
framr-1736	49	30	(	(	PUNCT
framr-1736	49	31	socpa	socpa	VERB
framr-1736	49	32	)	)	PUNCT
framr-1736	49	33	and	and	CCONJ
framr-1736	49	34	(	(	PUNCT
framr-1736	49	35	2	2	X
framr-1736	49	36	)	)	PUNCT
framr-1736	49	37	questionnaires	questionnaire	NOUN
framr-1736	49	38	were	be	AUX
framr-1736	49	39	sent	send	VERB
framr-1736	49	40	to	to	ADP
framr-1736	49	41	each	each	DET
framr-1736	49	42	office	office	NOUN
framr-1736	49	43	.	.	PUNCT
framr-1736	50	1			X
framr-1736	50	2	temporal	temporal	ADJ
framr-1736	50	3	limits	limit	NOUN
framr-1736	50	4	:	:	PUNCT
framr-1736	50	5	the	the	DET
framr-1736	50	6	study	study	NOUN
framr-1736	50	7	was	be	AUX
framr-1736	50	8	conducted	conduct	VERB
framr-1736	50	9	for	for	ADP
framr-1736	50	10	the	the	DET
framr-1736	50	11	academic	academic	ADJ
framr-1736	50	12	year	year	NOUN
framr-1736	50	13	2019/2020	2019/2020	NUM
framr-1736	50	14	.	.	PUNCT
framr-1736	51	1	8	8	NUM
framr-1736	51	2	.	.	PUNCT
framr-1736	51	3	theoretical	theoretical	ADJ
framr-1736	51	4	framework	framework	NOUN
framr-1736	51	5	8.1	8.1	NUM
framr-1736	51	6	.	.	PUNCT
framr-1736	52	1	creative	creative	ADJ
framr-1736	52	2	accounting	accounting	NOUN
framr-1736	52	3	according	accord	VERB
framr-1736	52	4	to	to	ADP
framr-1736	52	5	agostini	agostini	PROPN
framr-1736	52	6	and	and	CCONJ
framr-1736	52	7	favero	favero	PROPN
framr-1736	52	8	(	(	PUNCT
framr-1736	52	9	2012	2012	NUM
framr-1736	52	10	)	)	PUNCT
framr-1736	52	11	creative	creative	ADJ
framr-1736	52	12	accounting	accounting	NOUN
framr-1736	52	13	is	be	AUX
framr-1736	52	14	"	"	PUNCT
framr-1736	52	15	the	the	DET
framr-1736	52	16	process	process	NOUN
framr-1736	52	17	by	by	ADP
framr-1736	52	18	which	which	DET
framr-1736	52	19	creativity	creativity	NOUN
framr-1736	52	20	organizes	organize	VERB
framr-1736	52	21	the	the	DET
framr-1736	52	22	accounting	accounting	NOUN
framr-1736	52	23	outcomes	outcome	NOUN
framr-1736	52	24	required	require	VERB
framr-1736	52	25	in	in	ADP
framr-1736	52	26	advance	advance	NOUN
framr-1736	52	27	,	,	PUNCT
framr-1736	52	28	rather	rather	ADV
framr-1736	52	29	than	than	ADP
framr-1736	52	30	neutral	neutral	ADJ
framr-1736	52	31	and	and	CCONJ
framr-1736	52	32	consistent	consistent	ADJ
framr-1736	52	33	outcomes	outcome	NOUN
framr-1736	52	34	"	"	PUNCT
framr-1736	52	35	.	.	PUNCT
framr-1736	53	1	hammad	hammad	PROPN
framr-1736	53	2	(	(	PUNCT
framr-1736	53	3	2006	2006	NUM
framr-1736	53	4	)	)	PUNCT
framr-1736	53	5	defines	define	VERB
framr-1736	53	6	it	it	PRON
framr-1736	53	7	as	as	ADP
framr-1736	53	8	"	"	PUNCT
framr-1736	53	9	a	a	DET
framr-1736	53	10	broad	broad	ADJ
framr-1736	53	11	term	term	NOUN
framr-1736	53	12	that	that	PRON
framr-1736	53	13	comprises	comprise	VERB
framr-1736	53	14	all	all	DET
framr-1736	53	15	practices	practice	NOUN
framr-1736	53	16	that	that	PRON
framr-1736	53	17	adjust	adjust	VERB
framr-1736	53	18	the	the	DET
framr-1736	53	19	presented	present	VERB
framr-1736	53	20	financial	financial	ADJ
framr-1736	53	21	outcomes	outcome	NOUN
framr-1736	53	22	as	as	ADV
framr-1736	53	23	well	well	ADV
framr-1736	53	24	as	as	ADP
framr-1736	53	25	financial	financial	ADJ
framr-1736	53	26	status	status	NOUN
framr-1736	53	27	,	,	PUNCT
framr-1736	53	28	and	and	CCONJ
framr-1736	53	29	change	change	VERB
framr-1736	53	30	the	the	DET
framr-1736	53	31	attitude	attitude	NOUN
framr-1736	53	32	towards	towards	ADP
framr-1736	53	33	the	the	DET
framr-1736	53	34	performance	performance	NOUN
framr-1736	53	35	of	of	ADP
framr-1736	53	36	the	the	DET
framr-1736	53	37	institution	institution	NOUN
framr-1736	53	38	.	.	PUNCT
framr-1736	54	1	it	it	PRON
framr-1736	54	2	is	be	AUX
framr-1736	54	3	a	a	DET
framr-1736	54	4	comprehensive	comprehensive	ADJ
framr-1736	54	5	term	term	NOUN
framr-1736	54	6	that	that	PRON
framr-1736	54	7	describes	describe	VERB
framr-1736	54	8	all	all	DET
framr-1736	54	9	measures	measure	NOUN
framr-1736	54	10	(	(	PUNCT
framr-1736	54	11	i.e.	i.e.	X
framr-1736	54	12	aggressive	aggressive	ADJ
framr-1736	54	13	accounting	accounting	NOUN
framr-1736	54	14	,	,	PUNCT
framr-1736	54	15	profit	profit	NOUN
framr-1736	54	16	management	management	NOUN
framr-1736	54	17	,	,	PUNCT
framr-1736	54	18	mitigating	mitigate	VERB
framr-1736	54	19	income	income	NOUN
framr-1736	54	20	fluctuations	fluctuation	NOUN
framr-1736	54	21	,	,	PUNCT
framr-1736	54	22	or	or	CCONJ
framr-1736	54	23	fraudulent	fraudulent	ADJ
framr-1736	54	24	financial	financial	ADJ
framr-1736	54	25	reporting	reporting	NOUN
framr-1736	54	26	)	)	PUNCT
framr-1736	54	27	.	.	PUNCT
framr-1736	55	1	amora	amora	PROPN
framr-1736	55	2	and	and	CCONJ
framr-1736	55	3	sharifi	sharifi	PROPN
framr-1736	55	4	(	(	PUNCT
framr-1736	55	5	2011	2011	NUM
framr-1736	55	6	)	)	PUNCT
framr-1736	55	7	define	define	VERB
framr-1736	55	8	it	it	PRON
framr-1736	55	9	as	as	ADP
framr-1736	55	10	"	"	PUNCT
framr-1736	55	11	providing	provide	VERB
framr-1736	55	12	accounting	accounting	NOUN
framr-1736	55	13	information	information	NOUN
framr-1736	55	14	in	in	ADP
framr-1736	55	15	the	the	DET
framr-1736	55	16	form	form	NOUN
framr-1736	55	17	of	of	ADP
framr-1736	55	18	high	high	ADJ
framr-1736	55	19	-	-	PUNCT
framr-1736	55	20	quality	quality	NOUN
framr-1736	55	21	information	information	NOUN
framr-1736	55	22	,	,	PUNCT
framr-1736	55	23	which	which	PRON
framr-1736	55	24	benefits	benefit	VERB
framr-1736	55	25	beneficiaries	beneficiary	NOUN
framr-1736	55	26	,	,	PUNCT
framr-1736	55	27	so	so	SCONJ
framr-1736	55	28	they	they	PRON
framr-1736	55	29	always	always	ADV
framr-1736	55	30	search	search	VERB
framr-1736	55	31	for	for	ADP
framr-1736	55	32	it	it	PRON
framr-1736	55	33	,	,	PUNCT
framr-1736	55	34	and	and	CCONJ
framr-1736	55	35	wish	wish	VERB
framr-1736	55	36	to	to	PART
framr-1736	55	37	obtain	obtain	VERB
framr-1736	55	38	it	it	PRON
framr-1736	55	39	.	.	PUNCT
framr-1736	56	1	according	accord	VERB
framr-1736	56	2	to	to	ADP
framr-1736	56	3	bataineh	bataineh	PROPN
framr-1736	56	4	(	(	PUNCT
framr-1736	56	5	2010	2010	NUM
framr-1736	56	6	)	)	PUNCT
framr-1736	56	7	it	it	PRON
framr-1736	56	8	denotes	denote	VERB
framr-1736	56	9	adopting	adopt	VERB
framr-1736	56	10	some	some	DET
framr-1736	56	11	tricks	trick	NOUN
framr-1736	56	12	and	and	CCONJ
framr-1736	56	13	accounting	accounting	NOUN
framr-1736	56	14	methods	method	NOUN
framr-1736	56	15	to	to	PART
framr-1736	56	16	raise	raise	VERB
framr-1736	56	17	the	the	DET
framr-1736	56	18	profile	profile	NOUN
framr-1736	56	19	of	of	ADP
framr-1736	56	20	the	the	DET
framr-1736	56	21	joint	joint	ADJ
framr-1736	56	22	stock	stock	NOUN
framr-1736	56	23	company	company	NOUN
framr-1736	56	24	in	in	ADP
framr-1736	56	25	terms	term	NOUN
framr-1736	56	26	of	of	ADP
framr-1736	56	27	the	the	DET
framr-1736	56	28	strength	strength	NOUN
framr-1736	56	29	of	of	ADP
framr-1736	56	30	its	its	PRON
framr-1736	56	31	financial	financial	ADJ
framr-1736	56	32	status	status	NOUN
framr-1736	56	33	,	,	PUNCT
framr-1736	56	34	volume	volume	NOUN
framr-1736	56	35	of	of	ADP
framr-1736	56	36	net	net	ADJ
framr-1736	56	37	profits	profit	NOUN
framr-1736	56	38	,	,	PUNCT
framr-1736	56	39	or	or	CCONJ
framr-1736	56	40	its	its	PRON
framr-1736	56	41	competitive	competitive	ADJ
framr-1736	56	42	;	;	PUNCT
framr-1736	56	43	financial	financial	ADJ
framr-1736	56	44	and	and	CCONJ
framr-1736	56	45	transaction	transaction	NOUN
framr-1736	56	46	al	al	PROPN
framr-1736	56	47	status	status	PROPN
framr-1736	56	48	.	.	PUNCT
framr-1736	57	1	the	the	DET
framr-1736	57	2	researcher	researcher	NOUN
framr-1736	57	3	claims	claim	VERB
framr-1736	57	4	that	that	SCONJ
framr-1736	57	5	although	although	SCONJ
framr-1736	57	6	the	the	DET
framr-1736	57	7	above	above	ADV
framr-1736	57	8	-	-	PUNCT
framr-1736	57	9	mentioned	mention	VERB
framr-1736	57	10	definitions	definition	NOUN
framr-1736	57	11	differ	differ	VERB
framr-1736	57	12	,	,	PUNCT
framr-1736	57	13	they	they	PRON
framr-1736	57	14	agree	agree	VERB
framr-1736	57	15	that	that	SCONJ
framr-1736	57	16	creative	creative	ADJ
framr-1736	57	17	accounting	accounting	NOUN
framr-1736	57	18	is	be	AUX
framr-1736	57	19	a	a	DET
framr-1736	57	20	procedure	procedure	NOUN
framr-1736	57	21	adopted	adopt	VERB
framr-1736	57	22	by	by	ADP
framr-1736	57	23	the	the	DET
framr-1736	57	24	management	management	NOUN
framr-1736	57	25	to	to	PART
framr-1736	57	26	achieve	achieve	VERB
framr-1736	57	27	unreal	unreal	ADJ
framr-1736	57	28	improvement	improvement	NOUN
framr-1736	57	29	in	in	ADP
framr-1736	57	30	financial	financial	ADJ
framr-1736	57	31	statements	statement	NOUN
framr-1736	57	32	through	through	ADP
framr-1736	57	33	exploiting	exploit	VERB
framr-1736	57	34	the	the	DET
framr-1736	57	35	weaknesses	weakness	NOUN
framr-1736	57	36	in	in	ADP
framr-1736	57	37	external	external	ADJ
framr-1736	57	38	auditing	auditing	NOUN
framr-1736	57	39	methods	method	NOUN
framr-1736	57	40	as	as	ADV
framr-1736	57	41	well	well	ADV
framr-1736	57	42	as	as	ADP
framr-1736	57	43	measurement	measurement	NOUN
framr-1736	57	44	and	and	CCONJ
framr-1736	57	45	disclosure	disclosure	NOUN
framr-1736	57	46	methods	method	NOUN
framr-1736	57	47	to	to	PART
framr-1736	57	48	present	present	VERB
framr-1736	57	49	inaccurate	inaccurate	ADJ
framr-1736	57	50	financial	financial	ADJ
framr-1736	57	51	numbers	number	NOUN
framr-1736	57	52	and	and	CCONJ
framr-1736	57	53	achieve	achieve	VERB
framr-1736	57	54	particular	particular	ADJ
framr-1736	57	55	goals	goal	NOUN
framr-1736	57	56	.	.	PUNCT
framr-1736	58	1	therefore	therefore	ADV
framr-1736	58	2	,	,	PUNCT
framr-1736	58	3	the	the	DET
framr-1736	58	4	auditor	auditor	NOUN
framr-1736	58	5	should	should	AUX
framr-1736	58	6	be	be	AUX
framr-1736	58	7	distinguished	distinguish	VERB
framr-1736	58	8	with	with	ADP
framr-1736	58	9	credibility	credibility	NOUN
framr-1736	58	10	,	,	PUNCT
framr-1736	58	11	transparency	transparency	NOUN
framr-1736	58	12	and	and	CCONJ
framr-1736	58	13	the	the	DET
framr-1736	58	14	ability	ability	NOUN
framr-1736	58	15	to	to	PART
framr-1736	58	16	adopt	adopt	VERB
framr-1736	58	17	standards	standard	NOUN
framr-1736	58	18	with	with	ADP
framr-1736	58	19	which	which	PRON
framr-1736	58	20	he	he	PRON
framr-1736	58	21	can	can	AUX
framr-1736	58	22	easily	easily	ADV
framr-1736	58	23	detect	detect	VERB
framr-1736	58	24	fraud	fraud	NOUN
framr-1736	58	25	and	and	CCONJ
framr-1736	58	26	its	its	PRON
framr-1736	58	27	percentage	percentage	NOUN
framr-1736	58	28	.	.	PUNCT
framr-1736	59	1	8.2	8.2	NUM
framr-1736	59	2	.	.	NOUN
framr-1736	59	3	positive	positive	ADJ
framr-1736	59	4	and	and	CCONJ
framr-1736	59	5	negative	negative	ADJ
framr-1736	59	6	aspects	aspect	NOUN
framr-1736	59	7	of	of	ADP
framr-1736	59	8	creative	creative	ADJ
framr-1736	59	9	accounting	accounting	NOUN
framr-1736	59	10	despite	despite	SCONJ
framr-1736	59	11	controversy	controversy	NOUN
framr-1736	59	12	on	on	ADP
framr-1736	59	13	creative	creative	ADJ
framr-1736	59	14	accounting	accounting	NOUN
framr-1736	59	15	practices	practice	NOUN
framr-1736	59	16	,	,	PUNCT
framr-1736	59	17	most	most	ADJ
framr-1736	59	18	researchers	researcher	NOUN
framr-1736	59	19	agree	agree	VERB
framr-1736	59	20	that	that	SCONJ
framr-1736	59	21	it	it	PRON
framr-1736	59	22	has	have	VERB
framr-1736	59	23	two	two	NUM
framr-1736	59	24	aspects	aspect	NOUN
framr-1736	59	25	:	:	PUNCT
framr-1736	59	26	i.	i.	PROPN
framr-1736	59	27	positive	positive	ADJ
framr-1736	59	28	aspect	aspect	NOUN
framr-1736	59	29	:	:	PUNCT
framr-1736	59	30	accountants	accountant	NOUN
framr-1736	59	31	resort	resort	VERB
framr-1736	59	32	to	to	ADP
framr-1736	59	33	imagination	imagination	NOUN
framr-1736	59	34	to	to	PART
framr-1736	59	35	explain	explain	VERB
framr-1736	59	36	financial	financial	ADJ
framr-1736	59	37	,	,	PUNCT
framr-1736	59	38	economic	economic	ADJ
framr-1736	59	39	and	and	CCONJ
framr-1736	59	40	legal	legal	ADJ
framr-1736	59	41	innovations	innovation	NOUN
framr-1736	59	42	which	which	PRON
framr-1736	59	43	lack	lack	VERB
framr-1736	59	44	standard	standard	ADJ
framr-1736	59	45	accounting	accounting	NOUN
framr-1736	59	46	solutions	solution	NOUN
framr-1736	59	47	when	when	SCONJ
framr-1736	59	48	they	they	PRON
framr-1736	59	49	occur	occur	VERB
framr-1736	59	50	.	.	PUNCT
framr-1736	60	1	in	in	ADP
framr-1736	60	2	other	other	ADJ
framr-1736	60	3	words	word	NOUN
framr-1736	60	4	,	,	PUNCT
framr-1736	60	5	it	it	PRON
framr-1736	60	6	helps	helps	AUX
framr-1736	60	7	find	find	VERB
framr-1736	60	8	unfamiliar	unfamiliar	ADJ
framr-1736	60	9	accounting	accounting	NOUN
framr-1736	60	10	solutions	solution	NOUN
framr-1736	60	11	and	and	CCONJ
framr-1736	60	12	procedures	procedure	NOUN
framr-1736	60	13	that	that	PRON
framr-1736	60	14	help	help	VERB
framr-1736	60	15	make	make	VERB
framr-1736	60	16	decisions	decision	NOUN
framr-1736	60	17	,	,	PUNCT
framr-1736	60	18	provide	provide	VERB
framr-1736	60	19	high	high	ADJ
framr-1736	60	20	quality	quality	NOUN
framr-1736	60	21	accounting	accounting	NOUN
framr-1736	60	22	information	information	NOUN
framr-1736	60	23	,	,	PUNCT
framr-1736	60	24	as	as	ADV
framr-1736	60	25	well	well	ADV
framr-1736	60	26	as	as	ADP
framr-1736	60	27	renews	renew	VERB
framr-1736	60	28	and	and	CCONJ
framr-1736	60	29	develops	develop	VERB
framr-1736	60	30	accounting	accounting	NOUN
framr-1736	60	31	methods	method	NOUN
framr-1736	60	32	and	and	CCONJ
framr-1736	60	33	procedures	procedure	NOUN
framr-1736	60	34	(	(	PUNCT
framr-1736	60	35	amora	amora	PROPN
framr-1736	60	36	&	&	CCONJ
framr-1736	60	37	sharifi	sharifi	PROPN
framr-1736	60	38	,	,	PUNCT
framr-1736	60	39	2011	2011	NUM
framr-1736	60	40	;	;	PUNCT
framr-1736	60	41	karim	karim	PROPN
framr-1736	60	42	,	,	PUNCT
framr-1736	60	43	fowzia	fowzia	PROPN
framr-1736	60	44	,	,	PUNCT
framr-1736	60	45	&	&	CCONJ
framr-1736	60	46	rashid	rashid	PROPN
framr-1736	60	47	,	,	PUNCT
framr-1736	60	48	2011	2011	NUM
framr-1736	60	49	)	)	PUNCT
framr-1736	60	50	.	.	PUNCT
framr-1736	61	1	ii	ii	PROPN
framr-1736	61	2	.	.	PUNCT
framr-1736	61	3	negative	negative	ADJ
framr-1736	61	4	aspect	aspect	NOUN
framr-1736	61	5	:	:	PUNCT
framr-1736	61	6	creative	creative	ADJ
framr-1736	61	7	accounting	accounting	NOUN
framr-1736	61	8	involves	involve	VERB
framr-1736	61	9	adopting	adopt	VERB
framr-1736	61	10	tricks	trick	NOUN
framr-1736	61	11	,	,	PUNCT
framr-1736	61	12	methods	method	NOUN
framr-1736	61	13	of	of	ADP
framr-1736	61	14	misrepresentation	misrepresentation	NOUN
framr-1736	61	15	and	and	CCONJ
framr-1736	61	16	numbers	number	NOUN
framr-1736	61	17	manipulation	manipulation	NOUN
framr-1736	61	18	,	,	PUNCT
framr-1736	61	19	i.e.	i.e.	X
framr-1736	61	20	adjustments	adjustment	NOUN
framr-1736	61	21	arising	arise	VERB
framr-1736	61	22	from	from	ADP
framr-1736	61	23	financial	financial	ADJ
framr-1736	61	24	engineering	engineering	NOUN
framr-1736	61	25	,	,	PUNCT
framr-1736	61	26	to	to	PART
framr-1736	61	27	demonstrate	demonstrate	VERB
framr-1736	61	28	a	a	DET
framr-1736	61	29	particular	particular	ADJ
framr-1736	61	30	situation	situation	NOUN
framr-1736	61	31	in	in	ADP
framr-1736	61	32	accordance	accordance	NOUN
framr-1736	61	33	with	with	ADP
framr-1736	61	34	its	its	PRON
framr-1736	61	35	effect	effect	NOUN
framr-1736	61	36	on	on	ADP
framr-1736	61	37	the	the	DET
framr-1736	61	38	balance	balance	NOUN
framr-1736	61	39	sheet	sheet	NOUN
framr-1736	61	40	and	and	CCONJ
framr-1736	61	41	the	the	DET
framr-1736	61	42	company	company	NOUN
framr-1736	61	43	outcomes	outcome	NOUN
framr-1736	61	44	to	to	PART
framr-1736	61	45	serve	serve	VERB
framr-1736	61	46	the	the	DET
framr-1736	61	47	interests	interest	NOUN
framr-1736	61	48	of	of	ADP
framr-1736	61	49	certain	certain	ADJ
framr-1736	61	50	parties	party	NOUN
framr-1736	61	51	or	or	CCONJ
framr-1736	61	52	conceal	conceal	VERB
framr-1736	61	53	facts	fact	NOUN
framr-1736	61	54	.	.	PUNCT
framr-1736	62	1	jameson	jameson	PROPN
framr-1736	62	2	(	(	PUNCT
framr-1736	62	3	1988	1988	NUM
framr-1736	62	4	)	)	PUNCT
framr-1736	62	5	stated	state	VERB
framr-1736	62	6	that	that	SCONJ
framr-1736	62	7	creative	creative	ADJ
framr-1736	62	8	accounting	accounting	NOUN
framr-1736	62	9	practices	practice	NOUN
framr-1736	62	10	do	do	AUX
framr-1736	62	11	not	not	PART
framr-1736	62	12	violate	violate	VERB
framr-1736	62	13	law	law	NOUN
framr-1736	62	14	or	or	CCONJ
framr-1736	62	15	accounting	accounting	NOUN
framr-1736	62	16	standards	standard	NOUN
framr-1736	62	17	,	,	PUNCT
framr-1736	62	18	so	so	SCONJ
framr-1736	62	19	they	they	PRON
framr-1736	62	20	are	be	AUX
framr-1736	62	21	consistent	consistent	ADJ
framr-1736	62	22	with	with	ADP
framr-1736	62	23	the	the	DET
framr-1736	62	24	law	law	NOUN
framr-1736	62	25	not	not	PART
framr-1736	62	26	with	with	ADP
framr-1736	62	27	the	the	DET
framr-1736	62	28	spirit	spirit	NOUN
framr-1736	62	29	of	of	ADP
framr-1736	62	30	the	the	DET
framr-1736	62	31	law	law	NOUN
framr-1736	62	32	.	.	PUNCT
framr-1736	63	1	however	however	ADV
framr-1736	63	2	,	,	PUNCT
framr-1736	63	3	they	they	PRON
framr-1736	63	4	distort	distort	VERB
framr-1736	63	5	financial	financial	ADJ
framr-1736	63	6	outcomes	outcome	NOUN
framr-1736	63	7	and	and	CCONJ
framr-1736	63	8	corporate	corporate	ADJ
framr-1736	63	9	positions	position	NOUN
framr-1736	63	10	,	,	PUNCT
framr-1736	63	11	as	as	ADV
framr-1736	63	12	well	well	ADV
framr-1736	63	13	as	as	ADP
framr-1736	63	14	mislead	mislead	VERB
framr-1736	63	15	users	user	NOUN
framr-1736	63	16	of	of	ADP
framr-1736	63	17	accounting	accounting	NOUN
framr-1736	63	18	information	information	NOUN
framr-1736	63	19	(	(	PUNCT
framr-1736	63	20	amora	amora	PROPN
framr-1736	63	21	&	&	CCONJ
framr-1736	63	22	sharifi	sharifi	PROPN
framr-1736	63	23	,	,	PUNCT
framr-1736	63	24	2011	2011	NUM
framr-1736	63	25	;	;	PUNCT
framr-1736	63	26	karim	karim	PROPN
framr-1736	63	27	et	et	PROPN
framr-1736	63	28	al	al	PROPN
framr-1736	63	29	.	.	PROPN
framr-1736	63	30	,	,	PUNCT
framr-1736	63	31	2011	2011	NUM
framr-1736	63	32	)	)	PUNCT
framr-1736	63	33	.	.	PUNCT
framr-1736	64	1	financial	financial	ADJ
framr-1736	64	2	risk	risk	NOUN
framr-1736	64	3	and	and	CCONJ
framr-1736	64	4	management	management	NOUN
framr-1736	64	5	reviews	review	NOUN
framr-1736	64	6	,	,	PUNCT
framr-1736	64	7	2020	2020	NUM
framr-1736	64	8	,	,	PUNCT
framr-1736	64	9	6(1	6(1	NUM
framr-1736	64	10	):	):	PUNCT
framr-1736	64	11	22	22	NUM
framr-1736	64	12	-	-	SYM
framr-1736	64	13	39	39	NUM
framr-1736	64	14	25	25	NUM
framr-1736	64	15	©	©	PROPN
framr-1736	64	16	2020	2020	NUM
framr-1736	64	17	conscientia	conscientia	PROPN
framr-1736	64	18	beam	beam	PROPN
framr-1736	64	19	.	.	PUNCT
framr-1736	65	1	all	all	DET
framr-1736	65	2	rights	right	NOUN
framr-1736	65	3	reserved	reserve	VERB
framr-1736	65	4	.	.	PUNCT
framr-1736	66	1	the	the	DET
framr-1736	66	2	researcher	researcher	NOUN
framr-1736	66	3	supports	support	VERB
framr-1736	66	4	the	the	DET
framr-1736	66	5	negative	negative	ADJ
framr-1736	66	6	aspect	aspect	NOUN
framr-1736	66	7	of	of	ADP
framr-1736	66	8	creative	creative	ADJ
framr-1736	66	9	accounting	accounting	NOUN
framr-1736	66	10	practices	practice	NOUN
framr-1736	66	11	because	because	SCONJ
framr-1736	66	12	they	they	PRON
framr-1736	66	13	transform	transform	VERB
framr-1736	66	14	reality	reality	NOUN
framr-1736	66	15	into	into	ADP
framr-1736	66	16	a	a	DET
framr-1736	66	17	desired	desire	VERB
framr-1736	66	18	state	state	NOUN
framr-1736	66	19	to	to	PART
framr-1736	66	20	achieve	achieve	VERB
framr-1736	66	21	personal	personal	ADJ
framr-1736	66	22	interests	interest	NOUN
framr-1736	66	23	that	that	PRON
framr-1736	66	24	may	may	AUX
framr-1736	66	25	contradict	contradict	VERB
framr-1736	66	26	the	the	DET
framr-1736	66	27	others	other	NOUN
framr-1736	66	28	'	'	PART
framr-1736	66	29	,	,	PUNCT
framr-1736	66	30	and	and	CCONJ
framr-1736	66	31	this	this	PRON
framr-1736	66	32	is	be	AUX
framr-1736	66	33	a	a	DET
framr-1736	66	34	deception	deception	NOUN
framr-1736	66	35	in	in	ADP
framr-1736	66	36	the	the	DET
framr-1736	66	37	financial	financial	ADJ
framr-1736	66	38	report	report	NOUN
framr-1736	66	39	.	.	PUNCT
framr-1736	67	1	furthermore	furthermore	ADV
framr-1736	67	2	,	,	PUNCT
framr-1736	67	3	deception	deception	NOUN
framr-1736	67	4	fundamentally	fundamentally	ADV
framr-1736	67	5	affects	affect	VERB
framr-1736	67	6	the	the	DET
framr-1736	67	7	financial	financial	ADJ
framr-1736	67	8	reports	report	NOUN
framr-1736	67	9	.	.	PUNCT
framr-1736	68	1	transformation	transformation	NOUN
framr-1736	68	2	process	process	NOUN
framr-1736	68	3	may	may	AUX
framr-1736	68	4	be	be	AUX
framr-1736	68	5	considered	consider	VERB
framr-1736	68	6	fraud	fraud	NOUN
framr-1736	68	7	in	in	ADP
framr-1736	68	8	the	the	DET
framr-1736	68	9	financial	financial	ADJ
framr-1736	68	10	statements	statement	NOUN
framr-1736	68	11	.	.	PUNCT
framr-1736	69	1	she	she	PRON
framr-1736	69	2	also	also	ADV
framr-1736	69	3	asserts	assert	VERB
framr-1736	69	4	that	that	SCONJ
framr-1736	69	5	most	most	ADJ
framr-1736	69	6	researchers	researcher	NOUN
framr-1736	69	7	classify	classify	VERB
framr-1736	69	8	it	it	PRON
framr-1736	69	9	as	as	ADP
framr-1736	69	10	fraud	fraud	NOUN
framr-1736	69	11	in	in	ADP
framr-1736	69	12	the	the	DET
framr-1736	69	13	financial	financial	ADJ
framr-1736	69	14	reports	report	NOUN
framr-1736	69	15	,	,	PUNCT
framr-1736	69	16	and	and	CCONJ
framr-1736	69	17	others	other	NOUN
framr-1736	69	18	classify	classify	VERB
framr-1736	69	19	it	it	PRON
framr-1736	69	20	as	as	ADP
framr-1736	69	21	management	management	NOUN
framr-1736	69	22	fraud	fraud	NOUN
framr-1736	69	23	.	.	PUNCT
framr-1736	70	1	although	although	SCONJ
framr-1736	70	2	some	some	DET
framr-1736	70	3	creative	creative	ADJ
framr-1736	70	4	accounting	accounting	NOUN
framr-1736	70	5	methods	method	NOUN
framr-1736	70	6	are	be	AUX
framr-1736	70	7	acceptable	acceptable	ADJ
framr-1736	70	8	,	,	PUNCT
framr-1736	70	9	they	they	PRON
framr-1736	70	10	result	result	VERB
framr-1736	70	11	in	in	ADP
framr-1736	70	12	incorrect	incorrect	ADJ
framr-1736	70	13	and	and	CCONJ
framr-1736	70	14	misleading	mislead	VERB
framr-1736	70	15	financial	financial	ADJ
framr-1736	70	16	statements	statement	NOUN
framr-1736	70	17	.	.	PUNCT
framr-1736	71	1	figure	figure	NOUN
framr-1736	71	2	1	1	NUM
framr-1736	71	3	shows	show	VERB
framr-1736	71	4	the	the	DET
framr-1736	71	5	nature	nature	NOUN
framr-1736	71	6	of	of	ADP
framr-1736	71	7	creative	creative	ADJ
framr-1736	71	8	accounting	accounting	NOUN
framr-1736	71	9	practices	practice	NOUN
framr-1736	71	10	.	.	PUNCT
framr-1736	72	1	figure-1	figure-1	NOUN
framr-1736	72	2	.	.	PUNCT
framr-1736	73	1	nature	nature	NOUN
framr-1736	73	2	of	of	ADP
framr-1736	73	3	creative	creative	ADJ
framr-1736	73	4	accounting	accounting	NOUN
framr-1736	73	5	practices	practice	NOUN
framr-1736	73	6	.	.	PUNCT
framr-1736	74	1	8.3	8.3	NUM
framr-1736	74	2	.	.	PUNCT
framr-1736	75	1	creative	creative	ADJ
framr-1736	75	2	accounting	accounting	NOUN
framr-1736	75	3	the	the	DET
framr-1736	75	4	researcher	researcher	NOUN
framr-1736	75	5	claims	claim	VERB
framr-1736	75	6	that	that	SCONJ
framr-1736	75	7	creative	creative	ADJ
framr-1736	75	8	accounting	accounting	NOUN
framr-1736	75	9	is	be	AUX
framr-1736	75	10	the	the	DET
framr-1736	75	11	accountant	accountant	NOUN
framr-1736	75	12	’s	’s	PART
framr-1736	75	13	ability	ability	NOUN
framr-1736	75	14	to	to	PART
framr-1736	75	15	find	find	VERB
framr-1736	75	16	new	new	ADJ
framr-1736	75	17	things	thing	NOUN
framr-1736	75	18	,	,	PUNCT
framr-1736	75	19	i.e.	i.e.	X
framr-1736	75	20	ideas	idea	NOUN
framr-1736	75	21	,	,	PUNCT
framr-1736	75	22	solutions	solution	NOUN
framr-1736	75	23	,	,	PUNCT
framr-1736	75	24	methods	method	NOUN
framr-1736	75	25	,	,	PUNCT
framr-1736	75	26	procedures	procedure	NOUN
framr-1736	75	27	or	or	CCONJ
framr-1736	75	28	practices	practice	NOUN
framr-1736	75	29	when	when	SCONJ
framr-1736	75	30	using	use	VERB
framr-1736	75	31	his	his	PRON
framr-1736	75	32	/	/	SYM
framr-1736	75	33	her	her	PRON
framr-1736	75	34	skills	skill	NOUN
framr-1736	75	35	and	and	CCONJ
framr-1736	75	36	creative	creative	ADJ
framr-1736	75	37	personal	personal	ADJ
framr-1736	75	38	experience	experience	NOUN
framr-1736	75	39	to	to	PART
framr-1736	75	40	devise	devise	VERB
framr-1736	75	41	new	new	ADJ
framr-1736	75	42	accounting	accounting	NOUN
framr-1736	75	43	methods	method	NOUN
framr-1736	75	44	that	that	PRON
framr-1736	75	45	help	help	AUX
framr-1736	75	46	find	find	VERB
framr-1736	75	47	accounting	accounting	NOUN
framr-1736	75	48	solutions	solution	NOUN
framr-1736	75	49	and	and	CCONJ
framr-1736	75	50	achieve	achieve	VERB
framr-1736	75	51	particular	particular	ADJ
framr-1736	75	52	goals	goal	NOUN
framr-1736	75	53	for	for	ADP
framr-1736	75	54	the	the	DET
framr-1736	75	55	benefit	benefit	NOUN
framr-1736	75	56	of	of	ADP
framr-1736	75	57	certain	certain	ADJ
framr-1736	75	58	parties	party	NOUN
framr-1736	75	59	although	although	SCONJ
framr-1736	75	60	they	they	PRON
framr-1736	75	61	may	may	AUX
framr-1736	75	62	conflict	conflict	VERB
framr-1736	75	63	with	with	ADP
framr-1736	75	64	the	the	DET
framr-1736	75	65	others	other	NOUN
framr-1736	75	66	'	'	PART
framr-1736	75	67	interests	interest	NOUN
framr-1736	75	68	and	and	CCONJ
framr-1736	75	69	fail	fail	VERB
framr-1736	75	70	to	to	PART
framr-1736	75	71	achieve	achieve	VERB
framr-1736	75	72	the	the	DET
framr-1736	75	73	overall	overall	ADJ
framr-1736	75	74	benefit	benefit	NOUN
framr-1736	75	75	.	.	PUNCT
framr-1736	76	1	hamada	hamada	PROPN
framr-1736	76	2	(	(	PUNCT
framr-1736	76	3	2010	2010	NUM
framr-1736	76	4	)	)	PUNCT
framr-1736	76	5	clarifies	clarify	VERB
framr-1736	76	6	the	the	DET
framr-1736	76	7	common	common	ADJ
framr-1736	76	8	aspects	aspect	NOUN
framr-1736	76	9	of	of	ADP
framr-1736	76	10	creative	creative	ADJ
framr-1736	76	11	accounting	accounting	NOUN
framr-1736	76	12	practices	practice	NOUN
framr-1736	76	13	,	,	PUNCT
framr-1736	76	14	as	as	SCONJ
framr-1736	76	15	follows	follow	VERB
framr-1736	76	16	:	:	PUNCT
framr-1736	76	17			NOUN
framr-1736	76	18	exploitative	exploitative	ADJ
framr-1736	76	19	practices	practice	NOUN
framr-1736	76	20	adopted	adopt	VERB
framr-1736	76	21	in	in	ADP
framr-1736	76	22	selecting	select	VERB
framr-1736	76	23	accounting	accounting	NOUN
framr-1736	76	24	estimates	estimate	NOUN
framr-1736	76	25	.	.	PUNCT
framr-1736	77	1			X
framr-1736	77	2	unavoidable	unavoidable	ADJ
framr-1736	77	3	practices	practice	NOUN
framr-1736	77	4	.	.	PUNCT
framr-1736	78	1			PROPN
framr-1736	78	2	general	general	ADJ
framr-1736	78	3	and	and	CCONJ
framr-1736	78	4	common	common	ADJ
framr-1736	78	5	practices	practice	NOUN
framr-1736	78	6	.	.	PUNCT
framr-1736	79	1			X
framr-1736	79	2	reasonable	reasonable	ADJ
framr-1736	79	3	practices	practice	NOUN
framr-1736	79	4	.	.	PUNCT
framr-1736	80	1			X
framr-1736	80	2	fraudulent	fraudulent	ADJ
framr-1736	80	3	practices	practice	NOUN
framr-1736	80	4	that	that	PRON
framr-1736	80	5	convert	convert	VERB
framr-1736	80	6	real	real	ADJ
framr-1736	80	7	numbers	number	NOUN
framr-1736	80	8	to	to	ADP
framr-1736	80	9	unreal	unreal	ADJ
framr-1736	80	10	ones	one	NOUN
framr-1736	80	11	.	.	PUNCT
framr-1736	81	1			X
framr-1736	81	2	legal	legal	ADJ
framr-1736	81	3	practices	practice	NOUN
framr-1736	81	4	that	that	PRON
framr-1736	81	5	are	be	AUX
framr-1736	81	6	within	within	ADP
framr-1736	81	7	the	the	DET
framr-1736	81	8	framework	framework	NOUN
framr-1736	81	9	of	of	ADP
framr-1736	81	10	international	international	ADJ
framr-1736	81	11	accounting	accounting	NOUN
framr-1736	81	12	principles	principle	NOUN
framr-1736	81	13	and	and	CCONJ
framr-1736	81	14	standards	standard	NOUN
framr-1736	81	15	.	.	PUNCT
framr-1736	82	1			NOUN
framr-1736	82	2	practices	practice	VERB
framr-1736	82	3	harmful	harmful	ADJ
framr-1736	82	4	to	to	ADP
framr-1736	82	5	internal	internal	ADJ
framr-1736	82	6	and	and	CCONJ
framr-1736	82	7	external	external	ADJ
framr-1736	82	8	parties	party	NOUN
framr-1736	82	9	.	.	PUNCT
framr-1736	83	1	hammad	hammad	PROPN
framr-1736	83	2	(	(	PUNCT
framr-1736	83	3	2006	2006	NUM
framr-1736	83	4	)	)	PUNCT
framr-1736	83	5	reports	report	VERB
framr-1736	83	6	that	that	SCONJ
framr-1736	83	7	creative	creative	ADJ
framr-1736	83	8	accounting	accounting	NOUN
framr-1736	83	9	practices	practice	NOUN
framr-1736	83	10	involve	involve	VERB
framr-1736	83	11	the	the	DET
framr-1736	83	12	whole	whole	ADJ
framr-1736	83	13	methods	method	NOUN
framr-1736	83	14	used	use	VERB
framr-1736	83	15	in	in	ADP
framr-1736	83	16	financial	financial	ADJ
framr-1736	83	17	numbers	number	NOUN
framr-1736	83	18	manipulation	manipulation	NOUN
framr-1736	83	19	,	,	PUNCT
framr-1736	83	20	including	include	VERB
framr-1736	83	21	intentional	intentional	ADJ
framr-1736	83	22	and	and	CCONJ
framr-1736	83	23	unintentional	unintentional	ADJ
framr-1736	83	24	selection	selection	NOUN
framr-1736	83	25	,	,	PUNCT
framr-1736	83	26	deceptive	deceptive	ADJ
framr-1736	83	27	and	and	CCONJ
framr-1736	83	28	unethical	unethical	ADJ
framr-1736	83	29	application	application	NOUN
framr-1736	83	30	of	of	ADP
framr-1736	83	31	accepted	accepted	ADJ
framr-1736	83	32	accounting	accounting	NOUN
framr-1736	83	33	principles	principle	NOUN
framr-1736	83	34	,	,	PUNCT
framr-1736	83	35	fraudulent	fraudulent	ADJ
framr-1736	83	36	financial	financial	ADJ
framr-1736	83	37	reports	report	NOUN
framr-1736	83	38	,	,	PUNCT
framr-1736	83	39	and	and	CCONJ
framr-1736	83	40	the	the	DET
framr-1736	83	41	steps	step	NOUN
framr-1736	83	42	that	that	PRON
framr-1736	83	43	manage	manage	VERB
framr-1736	83	44	profits	profit	NOUN
framr-1736	83	45	or	or	CCONJ
framr-1736	83	46	reduce	reduce	VERB
framr-1736	83	47	income	income	NOUN
framr-1736	83	48	fluctuations	fluctuation	NOUN
framr-1736	83	49	.	.	PUNCT
framr-1736	84	1	saleh	saleh	NOUN
framr-1736	84	2	and	and	CCONJ
framr-1736	84	3	fatiha	fatiha	PROPN
framr-1736	84	4	(	(	PUNCT
framr-1736	84	5	2010	2010	NUM
framr-1736	84	6	)	)	PUNCT
framr-1736	84	7	indicates	indicate	VERB
framr-1736	84	8	that	that	SCONJ
framr-1736	84	9	creative	creative	ADJ
framr-1736	84	10	accounting	accounting	NOUN
framr-1736	84	11	comprises	comprise	VERB
framr-1736	84	12	several	several	ADJ
framr-1736	84	13	characteristics	characteristic	NOUN
framr-1736	84	14	,	,	PUNCT
framr-1736	84	15	such	such	ADJ
framr-1736	84	16	as	as	ADP
framr-1736	84	17	the	the	DET
framr-1736	84	18	accountant	accountant	NOUN
framr-1736	84	19	's	's	PART
framr-1736	84	20	ability	ability	NOUN
framr-1736	84	21	to	to	PART
framr-1736	84	22	analyze	analyze	VERB
framr-1736	84	23	and	and	CCONJ
framr-1736	84	24	synthesize	synthesize	VERB
framr-1736	84	25	,	,	PUNCT
framr-1736	84	26	visualize	visualize	VERB
framr-1736	84	27	and	and	CCONJ
framr-1736	84	28	use	use	NOUN
framr-1736	84	29	intuition	intuition	NOUN
framr-1736	84	30	,	,	PUNCT
framr-1736	84	31	have	have	VERB
framr-1736	84	32	courage	courage	NOUN
framr-1736	84	33	and	and	CCONJ
framr-1736	84	34	self	self	NOUN
framr-1736	84	35	-	-	PUNCT
framr-1736	84	36	confidence	confidence	NOUN
framr-1736	84	37	,	,	PUNCT
framr-1736	84	38	and	and	CCONJ
framr-1736	84	39	develop	develop	VERB
framr-1736	84	40	his	his	PRON
framr-1736	84	41	/	/	SYM
framr-1736	84	42	her	her	PRON
framr-1736	84	43	self	self	NOUN
framr-1736	84	44	through	through	ADP
framr-1736	84	45	self	self	NOUN
framr-1736	84	46	-	-	PUNCT
framr-1736	84	47	criticism	criticism	NOUN
framr-1736	84	48	.	.	PUNCT
framr-1736	85	1	the	the	DET
framr-1736	85	2	researcher	researcher	NOUN
framr-1736	85	3	contends	contend	VERB
framr-1736	85	4	that	that	SCONJ
framr-1736	85	5	accounting	accounting	NOUN
framr-1736	85	6	error	error	NOUN
framr-1736	85	7	is	be	AUX
framr-1736	85	8	unintentionally	unintentionally	ADV
framr-1736	85	9	committed	commit	VERB
framr-1736	85	10	,	,	PUNCT
framr-1736	85	11	but	but	CCONJ
framr-1736	85	12	the	the	DET
framr-1736	85	13	values	value	NOUN
framr-1736	85	14	of	of	ADP
framr-1736	85	15	the	the	DET
framr-1736	85	16	financial	financial	ADJ
framr-1736	85	17	statements	statement	NOUN
framr-1736	85	18	involve	involve	VERB
framr-1736	85	19	items	item	NOUN
framr-1736	85	20	against	against	ADP
framr-1736	85	21	the	the	DET
framr-1736	85	22	accepted	accept	VERB
framr-1736	85	23	accounting	accounting	NOUN
framr-1736	85	24	principles	principle	NOUN
framr-1736	85	25	.	.	PUNCT
framr-1736	86	1	when	when	SCONJ
framr-1736	86	2	it	it	PRON
framr-1736	86	3	is	be	AUX
framr-1736	86	4	detected	detect	VERB
framr-1736	86	5	,	,	PUNCT
framr-1736	86	6	the	the	DET
framr-1736	86	7	necessary	necessary	ADJ
framr-1736	86	8	adjustments	adjustment	NOUN
framr-1736	86	9	are	be	AUX
framr-1736	86	10	made	make	VERB
framr-1736	86	11	to	to	PART
framr-1736	86	12	correct	correct	VERB
framr-1736	86	13	the	the	DET
framr-1736	86	14	items	item	NOUN
framr-1736	86	15	of	of	ADP
framr-1736	86	16	the	the	DET
framr-1736	86	17	financial	financial	ADJ
framr-1736	86	18	statements	statement	NOUN
framr-1736	86	19	.	.	PUNCT
framr-1736	87	1	in	in	ADP
framr-1736	87	2	addition	addition	NOUN
framr-1736	87	3	,	,	PUNCT
framr-1736	87	4	it	it	PRON
framr-1736	87	5	signifies	signify	VERB
framr-1736	87	6	distortion	distortion	NOUN
framr-1736	87	7	,	,	PUNCT
framr-1736	87	8	negligence	negligence	NOUN
framr-1736	87	9	,	,	PUNCT
framr-1736	87	10	or	or	CCONJ
framr-1736	87	11	unintentional	unintentional	ADJ
framr-1736	87	12	exclusion	exclusion	NOUN
framr-1736	87	13	that	that	PRON
framr-1736	87	14	occurs	occur	VERB
framr-1736	87	15	because	because	SCONJ
framr-1736	87	16	the	the	DET
framr-1736	87	17	personnel	personnel	NOUN
framr-1736	87	18	of	of	ADP
framr-1736	87	19	accounts	account	NOUN
framr-1736	87	20	department	department	NOUN
framr-1736	87	21	ignore	ignore	VERB
framr-1736	87	22	accounting	accounting	NOUN
framr-1736	87	23	standards	standard	NOUN
framr-1736	87	24	.	.	PUNCT
framr-1736	88	1	whereas	whereas	ADV
framr-1736	88	2	,	,	PUNCT
framr-1736	88	3	fraud	fraud	NOUN
framr-1736	88	4	is	be	AUX
framr-1736	88	5	associated	associate	VERB
framr-1736	88	6	with	with	ADP
framr-1736	88	7	the	the	DET
framr-1736	88	8	attempt	attempt	NOUN
framr-1736	88	9	be	be	AUX
framr-1736	88	10	hidden	hide	VERB
framr-1736	88	11	to	to	PART
framr-1736	88	12	cause	cause	VERB
framr-1736	88	13	intentional	intentional	ADJ
framr-1736	88	14	misrepresentations	misrepresentation	NOUN
framr-1736	88	15	that	that	PRON
framr-1736	88	16	can	can	AUX
framr-1736	88	17	not	not	PART
framr-1736	88	18	be	be	AUX
framr-1736	88	19	easily	easily	ADV
framr-1736	88	20	detected	detect	VERB
framr-1736	88	21	.	.	PUNCT
framr-1736	89	1	moreover	moreover	ADV
framr-1736	89	2	,	,	PUNCT
framr-1736	89	3	its	its	PRON
framr-1736	89	4	detection	detection	NOUN
framr-1736	89	5	is	be	AUX
framr-1736	89	6	related	relate	VERB
framr-1736	89	7	to	to	ADP
framr-1736	89	8	the	the	DET
framr-1736	89	9	strength	strength	NOUN
framr-1736	89	10	or	or	CCONJ
framr-1736	89	11	weakness	weakness	NOUN
framr-1736	89	12	of	of	ADP
framr-1736	89	13	the	the	DET
framr-1736	89	14	internal	internal	ADJ
framr-1736	89	15	control	control	NOUN
framr-1736	89	16	system	system	NOUN
framr-1736	89	17	,	,	PUNCT
framr-1736	89	18	and	and	CCONJ
framr-1736	89	19	the	the	DET
framr-1736	89	20	auditor	auditor	NOUN
framr-1736	89	21	's	's	PART
framr-1736	89	22	ability	ability	NOUN
framr-1736	89	23	to	to	PART
framr-1736	89	24	detect	detect	VERB
framr-1736	89	25	and	and	CCONJ
framr-1736	89	26	observe	observe	VERB
framr-1736	89	27	the	the	DET
framr-1736	89	28	distortions	distortion	NOUN
framr-1736	89	29	.	.	PUNCT
framr-1736	90	1	sacks	sack	NOUN
framr-1736	90	2	(	(	PUNCT
framr-1736	90	3	2004	2004	NUM
framr-1736	90	4	)	)	PUNCT
framr-1736	90	5	states	state	VERB
framr-1736	90	6	that	that	SCONJ
framr-1736	90	7	what	what	PRON
framr-1736	90	8	distinguishes	distinguish	VERB
framr-1736	90	9	accounting	accounting	NOUN
framr-1736	90	10	fraud	fraud	NOUN
framr-1736	90	11	from	from	ADP
framr-1736	90	12	accounting	accounting	NOUN
framr-1736	90	13	error	error	NOUN
framr-1736	90	14	is	be	AUX
framr-1736	90	15	that	that	SCONJ
framr-1736	90	16	fraud	fraud	NOUN
framr-1736	90	17	is	be	AUX
framr-1736	90	18	intentionally	intentionally	ADV
framr-1736	90	19	committed	commit	VERB
framr-1736	90	20	,	,	PUNCT
framr-1736	90	21	and	and	CCONJ
framr-1736	90	22	occurs	occur	VERB
framr-1736	90	23	either	either	CCONJ
framr-1736	90	24	in	in	ADP
framr-1736	90	25	misleading	mislead	VERB
framr-1736	90	26	financial	financial	ADJ
framr-1736	90	27	statements	statement	NOUN
framr-1736	90	28	,	,	PUNCT
framr-1736	90	29	or	or	CCONJ
framr-1736	90	30	in	in	ADP
framr-1736	90	31	financial	financial	ADJ
framr-1736	90	32	assets	asset	NOUN
framr-1736	90	33	embezzlement	embezzlement	NOUN
framr-1736	90	34	.	.	PUNCT
framr-1736	91	1	in	in	ADP
framr-1736	91	2	addition	addition	NOUN
framr-1736	91	3	,	,	PUNCT
framr-1736	91	4	no	no	DET
framr-1736	91	5	comprehensive	comprehensive	ADJ
framr-1736	91	6	system	system	NOUN
framr-1736	91	7	is	be	AUX
framr-1736	91	8	available	available	ADJ
framr-1736	91	9	for	for	ADP
framr-1736	91	10	detecting	detect	VERB
framr-1736	91	11	accounting	accounting	NOUN
framr-1736	91	12	fraud	fraud	NOUN
framr-1736	91	13	.	.	PUNCT
framr-1736	92	1	thus	thus	ADV
framr-1736	92	2	,	,	PUNCT
framr-1736	92	3	the	the	DET
framr-1736	92	4	auditor	auditor	NOUN
framr-1736	92	5	may	may	AUX
framr-1736	92	6	fail	fail	VERB
framr-1736	92	7	to	to	PART
framr-1736	92	8	detect	detect	VERB
framr-1736	92	9	it	it	PRON
framr-1736	92	10	despite	despite	SCONJ
framr-1736	92	11	the	the	DET
framr-1736	92	12	appropriate	appropriate	ADJ
framr-1736	92	13	planning	planning	NOUN
framr-1736	92	14	for	for	ADP
framr-1736	92	15	auditing	auditing	NOUN
framr-1736	92	16	process	process	NOUN
framr-1736	92	17	.	.	PUNCT
framr-1736	93	1	table	table	NOUN
framr-1736	93	2	1	1	NUM
framr-1736	93	3	shows	show	VERB
framr-1736	93	4	the	the	DET
framr-1736	93	5	similarities	similarity	NOUN
framr-1736	93	6	and	and	CCONJ
framr-1736	93	7	differences	difference	NOUN
framr-1736	93	8	between	between	ADP
framr-1736	93	9	error	error	NOUN
framr-1736	93	10	,	,	PUNCT
framr-1736	93	11	fraud	fraud	NOUN
framr-1736	93	12	and	and	CCONJ
framr-1736	93	13	accounting	accounting	NOUN
framr-1736	93	14	creativity	creativity	NOUN
framr-1736	93	15	.	.	PUNCT
framr-1736	94	1	financial	financial	ADJ
framr-1736	94	2	risk	risk	NOUN
framr-1736	94	3	and	and	CCONJ
framr-1736	94	4	management	management	NOUN
framr-1736	94	5	reviews	review	NOUN
framr-1736	94	6	,	,	PUNCT
framr-1736	94	7	2020	2020	NUM
framr-1736	94	8	,	,	PUNCT
framr-1736	94	9	6(1	6(1	NUM
framr-1736	94	10	):	):	PUNCT
framr-1736	94	11	22	22	NUM
framr-1736	94	12	-	-	SYM
framr-1736	94	13	39	39	NUM
framr-1736	94	14	26	26	NUM
framr-1736	94	15	©	©	PROPN
framr-1736	94	16	2020	2020	NUM
framr-1736	94	17	conscientia	conscientia	PROPN
framr-1736	94	18	beam	beam	PROPN
framr-1736	94	19	.	.	PUNCT
framr-1736	95	1	all	all	DET
framr-1736	95	2	rights	right	NOUN
framr-1736	95	3	reserved	reserve	VERB
framr-1736	95	4	.	.	PUNCT
framr-1736	96	1	table-1	table-1	NUM
framr-1736	96	2	.	.	PUNCT
framr-1736	96	3	similarities	similarity	NOUN
framr-1736	96	4	and	and	CCONJ
framr-1736	96	5	differences	difference	NOUN
framr-1736	96	6	between	between	ADP
framr-1736	96	7	accounting	accounting	NOUN
framr-1736	96	8	error	error	NOUN
framr-1736	96	9	,	,	PUNCT
framr-1736	96	10	accounting	accounting	NOUN
framr-1736	96	11	fraud	fraud	NOUN
framr-1736	96	12	,	,	PUNCT
framr-1736	96	13	and	and	CCONJ
framr-1736	96	14	creative	creative	ADJ
framr-1736	96	15	accounting	accounting	NOUN
framr-1736	96	16	.	.	PUNCT
framr-1736	97	1	accounting	accounting	NOUN
framr-1736	97	2	error	error	NOUN
framr-1736	97	3	accounting	accounting	NOUN
framr-1736	97	4	fraud	fraud	NOUN
framr-1736	97	5	creative	creative	ADJ
framr-1736	97	6	accounting	accounting	NOUN
framr-1736	97	7	illegal	illegal	ADJ
framr-1736	97	8	procedure	procedure	NOUN
framr-1736	97	9	illegal	illegal	ADJ
framr-1736	97	10	procedure	procedure	NOUN
framr-1736	97	11	legal	legal	ADJ
framr-1736	97	12	procedure	procedure	NOUN
framr-1736	97	13	unintentional	unintentional	ADJ
framr-1736	97	14	intentional	intentional	ADJ
framr-1736	97	15	intentional	intentional	ADJ
framr-1736	97	16	easy	easy	ADJ
framr-1736	97	17	detection	detection	NOUN
framr-1736	97	18	difficult	difficult	ADJ
framr-1736	97	19	detection	detection	NOUN
framr-1736	97	20	difficult	difficult	ADJ
framr-1736	97	21	detection	detection	NOUN
framr-1736	97	22	misleading	mislead	VERB
framr-1736	97	23	financial	financial	ADJ
framr-1736	97	24	statements	statement	NOUN
framr-1736	97	25	misleading	mislead	VERB
framr-1736	97	26	financial	financial	ADJ
framr-1736	97	27	statements	statement	NOUN
framr-1736	97	28	misleading	mislead	VERB
framr-1736	97	29	financial	financial	ADJ
framr-1736	97	30	statements	statement	NOUN
framr-1736	97	31	note	note	NOUN
framr-1736	97	32	:	:	PUNCT
framr-1736	97	33	all	all	DET
framr-1736	97	34	cases	case	NOUN
framr-1736	97	35	have	have	VERB
framr-1736	97	36	the	the	DET
framr-1736	97	37	same	same	ADJ
framr-1736	97	38	result	result	NOUN
framr-1736	97	39	,	,	PUNCT
framr-1736	97	40	i.e.	i.e.	X
framr-1736	97	41	presenting	present	VERB
framr-1736	97	42	misleading	mislead	VERB
framr-1736	97	43	financial	financial	ADJ
framr-1736	97	44	statements	statement	NOUN
framr-1736	97	45	.	.	PUNCT
framr-1736	98	1	8.4	8.4	NUM
framr-1736	98	2	.	.	PUNCT
framr-1736	99	1	the	the	DET
framr-1736	99	2	relationship	relationship	NOUN
framr-1736	99	3	between	between	ADP
framr-1736	99	4	creative	creative	ADJ
framr-1736	99	5	accounting	accounting	NOUN
framr-1736	99	6	risk	risk	NOUN
framr-1736	99	7	and	and	CCONJ
framr-1736	99	8	auditing	auditing	NOUN
framr-1736	99	9	risk	risk	NOUN
framr-1736	99	10	the	the	DET
framr-1736	99	11	topic	topic	NOUN
framr-1736	99	12	of	of	ADP
framr-1736	99	13	creative	creative	ADJ
framr-1736	99	14	accounting	accounting	NOUN
framr-1736	99	15	risk	risk	NOUN
framr-1736	99	16	and	and	CCONJ
framr-1736	99	17	auditing	auditing	NOUN
framr-1736	99	18	risk	risk	NOUN
framr-1736	99	19	has	have	AUX
framr-1736	99	20	grabbed	grab	VERB
framr-1736	99	21	the	the	DET
framr-1736	99	22	attention	attention	NOUN
framr-1736	99	23	of	of	ADP
framr-1736	99	24	numerous	numerous	ADJ
framr-1736	99	25	affiliations	affiliation	NOUN
framr-1736	99	26	because	because	SCONJ
framr-1736	99	27	the	the	PRON
framr-1736	99	28	higher	high	ADJ
framr-1736	99	29	the	the	DET
framr-1736	99	30	quality	quality	NOUN
framr-1736	99	31	of	of	ADP
framr-1736	99	32	auditing	auditing	NOUN
framr-1736	99	33	process	process	NOUN
framr-1736	99	34	,	,	PUNCT
framr-1736	99	35	the	the	PRON
framr-1736	99	36	less	less	ADV
framr-1736	99	37	the	the	DET
framr-1736	99	38	auditing	auditing	NOUN
framr-1736	99	39	risk	risk	NOUN
framr-1736	99	40	.	.	PUNCT
framr-1736	100	1	hence	hence	ADV
framr-1736	100	2	,	,	PUNCT
framr-1736	100	3	the	the	DET
framr-1736	100	4	auditor	auditor	NOUN
framr-1736	100	5	feels	feel	VERB
framr-1736	100	6	confident	confident	ADJ
framr-1736	100	7	to	to	PART
framr-1736	100	8	express	express	VERB
framr-1736	100	9	his	his	PRON
framr-1736	100	10	/	/	SYM
framr-1736	100	11	her	her	PRON
framr-1736	100	12	neutral	neutral	ADJ
framr-1736	100	13	technical	technical	ADJ
framr-1736	100	14	opinion	opinion	NOUN
framr-1736	100	15	on	on	ADP
framr-1736	100	16	the	the	DET
framr-1736	100	17	validity	validity	NOUN
framr-1736	100	18	and	and	CCONJ
framr-1736	100	19	reliability	reliability	NOUN
framr-1736	100	20	of	of	ADP
framr-1736	100	21	the	the	DET
framr-1736	100	22	financial	financial	ADJ
framr-1736	100	23	statements	statement	NOUN
framr-1736	100	24	.	.	PUNCT
framr-1736	101	1	accordingly	accordingly	ADV
framr-1736	101	2	,	,	PUNCT
framr-1736	101	3	auditing	auditing	NOUN
framr-1736	101	4	risk	risk	NOUN
framr-1736	101	5	is	be	AUX
framr-1736	101	6	a	a	DET
framr-1736	101	7	substantial	substantial	ADJ
framr-1736	101	8	but	but	CCONJ
framr-1736	101	9	unintended	unintended	ADJ
framr-1736	101	10	failure	failure	NOUN
framr-1736	101	11	in	in	ADP
framr-1736	101	12	the	the	DET
framr-1736	101	13	financial	financial	ADJ
framr-1736	101	14	statements	statement	NOUN
framr-1736	101	15	(	(	PUNCT
framr-1736	101	16	bernoth	bernoth	NOUN
framr-1736	101	17	&	&	CCONJ
framr-1736	101	18	wolff	wolff	PROPN
framr-1736	101	19	,	,	PUNCT
framr-1736	101	20	2006	2006	NUM
framr-1736	101	21	)	)	PUNCT
framr-1736	101	22	.	.	PUNCT
framr-1736	102	1	8.5	8.5	NUM
framr-1736	102	2	.	.	PUNCT
framr-1736	103	1	audit	audit	NOUN
framr-1736	103	2	risk	risk	NOUN
framr-1736	103	3	components	component	NOUN
framr-1736	103	4	8.5.1	8.5.1	NUM
framr-1736	103	5	.	.	PUNCT
framr-1736	104	1	inherent	inherent	ADJ
framr-1736	104	2	risk	risk	NOUN
framr-1736	104	3	inherent	inherent	ADJ
framr-1736	104	4	risk	risk	NOUN
framr-1736	104	5	is	be	AUX
framr-1736	104	6	embedded	embed	VERB
framr-1736	104	7	in	in	ADP
framr-1736	104	8	the	the	DET
framr-1736	104	9	nature	nature	NOUN
framr-1736	104	10	of	of	ADP
framr-1736	104	11	the	the	DET
framr-1736	104	12	institution	institution	NOUN
framr-1736	104	13	,	,	PUNCT
framr-1736	104	14	industry	industry	NOUN
framr-1736	104	15	,	,	PUNCT
framr-1736	104	16	or	or	CCONJ
framr-1736	104	17	account	account	NOUN
framr-1736	104	18	.	.	PUNCT
framr-1736	105	1	it	it	PRON
framr-1736	105	2	also	also	ADV
framr-1736	105	3	denotes	denote	VERB
framr-1736	105	4	the	the	DET
framr-1736	105	5	exposure	exposure	NOUN
framr-1736	105	6	of	of	ADP
framr-1736	105	7	a	a	DET
framr-1736	105	8	transaction	transaction	NOUN
framr-1736	105	9	,	,	PUNCT
framr-1736	105	10	an	an	DET
framr-1736	105	11	account	account	NOUN
framr-1736	105	12	,	,	PUNCT
framr-1736	105	13	or	or	CCONJ
framr-1736	105	14	a	a	DET
framr-1736	105	15	balance	balance	NOUN
framr-1736	105	16	in	in	ADP
framr-1736	105	17	the	the	DET
framr-1736	105	18	financial	financial	ADJ
framr-1736	105	19	statements	statement	NOUN
framr-1736	105	20	to	to	ADP
framr-1736	105	21	a	a	DET
framr-1736	105	22	serious	serious	ADJ
framr-1736	105	23	error	error	NOUN
framr-1736	105	24	with	with	ADP
framr-1736	105	25	no	no	DET
framr-1736	105	26	internal	internal	ADJ
framr-1736	105	27	control	control	NOUN
framr-1736	105	28	procedures	procedure	NOUN
framr-1736	105	29	.	.	PUNCT
framr-1736	106	1	risk	risk	NOUN
framr-1736	106	2	always	always	ADV
framr-1736	106	3	occurs	occur	VERB
framr-1736	106	4	if	if	SCONJ
framr-1736	106	5	the	the	DET
framr-1736	106	6	financial	financial	ADJ
framr-1736	106	7	statements	statement	NOUN
framr-1736	106	8	are	be	AUX
framr-1736	106	9	inaccurate	inaccurate	ADJ
framr-1736	106	10	.	.	PUNCT
framr-1736	107	1	the	the	DET
framr-1736	107	2	administration	administration	NOUN
framr-1736	107	3	may	may	AUX
framr-1736	107	4	insert	insert	VERB
framr-1736	107	5	incorrect	incorrect	ADJ
framr-1736	107	6	data	datum	NOUN
framr-1736	107	7	to	to	PART
framr-1736	107	8	show	show	VERB
framr-1736	107	9	an	an	DET
framr-1736	107	10	increase	increase	NOUN
framr-1736	107	11	or	or	CCONJ
framr-1736	107	12	decrease	decrease	NOUN
framr-1736	107	13	in	in	ADP
framr-1736	107	14	net	net	ADJ
framr-1736	107	15	profit	profit	NOUN
framr-1736	107	16	.	.	PUNCT
framr-1736	108	1	thus	thus	ADV
framr-1736	108	2	,	,	PUNCT
framr-1736	108	3	more	more	ADJ
framr-1736	108	4	return	return	NOUN
framr-1736	108	5	is	be	AUX
framr-1736	108	6	obtained	obtain	VERB
framr-1736	108	7	and	and	CCONJ
framr-1736	108	8	the	the	DET
framr-1736	108	9	amount	amount	NOUN
framr-1736	108	10	of	of	ADP
framr-1736	108	11	zakat	zakat	NOUN
framr-1736	108	12	or	or	CCONJ
framr-1736	108	13	taxes	taxis	NOUN
framr-1736	108	14	reduces	reduce	VERB
framr-1736	108	15	.	.	PUNCT
framr-1736	109	1	various	various	ADJ
framr-1736	109	2	examples	example	NOUN
framr-1736	109	3	reflect	reflect	VERB
framr-1736	109	4	such	such	ADJ
framr-1736	109	5	improper	improper	ADJ
framr-1736	109	6	actions	action	NOUN
framr-1736	109	7	.	.	PUNCT
framr-1736	110	1	therefore	therefore	ADV
framr-1736	110	2	,	,	PUNCT
framr-1736	110	3	the	the	DET
framr-1736	110	4	auditor	auditor	NOUN
framr-1736	110	5	must	must	AUX
framr-1736	110	6	properly	properly	ADV
framr-1736	110	7	know	know	VERB
framr-1736	110	8	the	the	DET
framr-1736	110	9	activity	activity	NOUN
framr-1736	110	10	and	and	CCONJ
framr-1736	110	11	the	the	DET
framr-1736	110	12	financial	financial	ADJ
framr-1736	110	13	status	status	NOUN
framr-1736	110	14	of	of	ADP
framr-1736	110	15	the	the	DET
framr-1736	110	16	company	company	NOUN
framr-1736	110	17	as	as	ADV
framr-1736	110	18	well	well	ADV
framr-1736	110	19	as	as	ADP
framr-1736	110	20	the	the	DET
framr-1736	110	21	surrounding	surround	VERB
framr-1736	110	22	circumstances	circumstance	NOUN
framr-1736	110	23	,	,	PUNCT
framr-1736	110	24	and	and	CCONJ
framr-1736	110	25	verify	verify	VERB
framr-1736	110	26	that	that	SCONJ
framr-1736	110	27	the	the	DET
framr-1736	110	28	creators	creator	NOUN
framr-1736	110	29	of	of	ADP
framr-1736	110	30	financial	financial	ADJ
framr-1736	110	31	statements	statement	NOUN
framr-1736	110	32	encounter	encounter	VERB
framr-1736	110	33	no	no	DET
framr-1736	110	34	pressure	pressure	NOUN
framr-1736	110	35	.	.	PUNCT
framr-1736	111	1	consequently	consequently	ADV
framr-1736	111	2	,	,	PUNCT
framr-1736	111	3	he	he	PRON
framr-1736	111	4	/	/	SYM
framr-1736	111	5	she	she	PRON
framr-1736	111	6	can	can	AUX
framr-1736	111	7	accurately	accurately	ADV
framr-1736	111	8	assess	assess	VERB
framr-1736	111	9	inherent	inherent	ADJ
framr-1736	111	10	risk	risk	NOUN
framr-1736	111	11	when	when	SCONJ
framr-1736	111	12	planning	plan	VERB
framr-1736	111	13	for	for	ADP
framr-1736	111	14	auditing	auditing	NOUN
framr-1736	111	15	process	process	NOUN
framr-1736	111	16	,	,	PUNCT
framr-1736	111	17	which	which	PRON
framr-1736	111	18	increases	increase	VERB
framr-1736	111	19	the	the	DET
framr-1736	111	20	effectiveness	effectiveness	NOUN
framr-1736	111	21	of	of	ADP
framr-1736	111	22	his/	his/	NUM
framr-1736	111	23	her	her	PRON
framr-1736	111	24	decisions	decision	NOUN
framr-1736	111	25	in	in	ADP
framr-1736	111	26	detecting	detect	VERB
framr-1736	111	27	those	those	DET
framr-1736	111	28	errors	error	NOUN
framr-1736	111	29	and	and	CCONJ
framr-1736	111	30	irregularities	irregularity	NOUN
framr-1736	111	31	that	that	PRON
framr-1736	111	32	cause	cause	VERB
framr-1736	111	33	fundamental	fundamental	ADJ
framr-1736	111	34	distortion	distortion	NOUN
framr-1736	111	35	in	in	ADP
framr-1736	111	36	the	the	DET
framr-1736	111	37	financial	financial	ADJ
framr-1736	111	38	statements	statement	NOUN
framr-1736	111	39	(	(	PUNCT
framr-1736	111	40	alanqari	alanqari	PROPN
framr-1736	111	41	,	,	PUNCT
framr-1736	111	42	2007	2007	NUM
framr-1736	111	43	;	;	PUNCT
framr-1736	111	44	almaqtari	almaqtari	PROPN
framr-1736	111	45	,	,	PUNCT
framr-1736	111	46	2011	2011	NUM
framr-1736	111	47	)	)	PUNCT
framr-1736	111	48	.	.	PUNCT
framr-1736	112	1	the	the	DET
framr-1736	112	2	standard	standard	NOUN
framr-1736	112	3	of	of	ADP
framr-1736	112	4	auditing	auditing	NOUN
framr-1736	112	5	risks	risk	NOUN
framr-1736	112	6	and	and	CCONJ
framr-1736	112	7	relative	relative	ADJ
framr-1736	112	8	significance	significance	NOUN
framr-1736	112	9	issued	issue	VERB
framr-1736	112	10	by	by	ADP
framr-1736	112	11	the	the	DET
framr-1736	112	12	saudi	saudi	ADJ
framr-1736	112	13	organization	organization	NOUN
framr-1736	112	14	for	for	ADP
framr-1736	112	15	certified	certify	VERB
framr-1736	112	16	public	public	ADJ
framr-1736	112	17	accountants	accountant	NOUN
framr-1736	112	18	(	(	PUNCT
framr-1736	112	19	2000	2000	NUM
framr-1736	112	20	)	)	PUNCT
framr-1736	112	21	defines	define	VERB
framr-1736	112	22	the	the	DET
framr-1736	112	23	inherent	inherent	ADJ
framr-1736	112	24	risk	risk	NOUN
framr-1736	112	25	as	as	ADP
framr-1736	112	26	“	"	PUNCT
framr-1736	112	27	the	the	DET
framr-1736	112	28	possibility	possibility	NOUN
framr-1736	112	29	that	that	SCONJ
framr-1736	112	30	the	the	DET
framr-1736	112	31	company	company	NOUN
framr-1736	112	32	statements	statement	NOUN
framr-1736	112	33	conceal	conceal	VERB
framr-1736	112	34	serious	serious	ADJ
framr-1736	112	35	errors	error	NOUN
framr-1736	112	36	and	and	CCONJ
framr-1736	112	37	fraud	fraud	NOUN
framr-1736	112	38	assuming	assume	VERB
framr-1736	112	39	the	the	DET
framr-1736	112	40	absence	absence	NOUN
framr-1736	112	41	of	of	ADP
framr-1736	112	42	internal	internal	ADJ
framr-1736	112	43	control	control	NOUN
framr-1736	112	44	procedures	procedure	NOUN
framr-1736	112	45	.	.	PUNCT
framr-1736	112	46	”	"	PUNCT
framr-1736	113	1	(	(	PUNCT
framr-1736	113	2	item	item	NOUN
framr-1736	113	3	142	142	NUM
framr-1736	113	4	)	)	PUNCT
framr-1736	113	5	.	.	PUNCT
framr-1736	114	1	the	the	DET
framr-1736	114	2	american	american	PROPN
framr-1736	114	3	auditing	auditing	PROPN
framr-1736	114	4	standard	standard	PROPN
framr-1736	114	5	no	no	INTJ
framr-1736	114	6	.	.	PUNCT
framr-1736	115	1	(	(	PUNCT
framr-1736	115	2	47	47	NUM
framr-1736	115	3	)	)	PUNCT
framr-1736	115	4	defines	define	VERB
framr-1736	115	5	it	it	PRON
framr-1736	115	6	as	as	ADP
framr-1736	115	7	“	"	PUNCT
framr-1736	115	8	the	the	DET
framr-1736	115	9	financial	financial	ADJ
framr-1736	115	10	statements	statement	NOUN
framr-1736	115	11	certainty	certainty	VERB
framr-1736	115	12	of	of	ADP
framr-1736	115	13	creative	creative	ADJ
framr-1736	115	14	accounting	accounting	NOUN
framr-1736	115	15	practices	practice	NOUN
framr-1736	115	16	assuming	assume	VERB
framr-1736	115	17	the	the	DET
framr-1736	115	18	absence	absence	NOUN
framr-1736	115	19	of	of	ADP
framr-1736	115	20	internal	internal	ADJ
framr-1736	115	21	control	control	NOUN
framr-1736	115	22	structure	structure	NOUN
framr-1736	115	23	”	"	PUNCT
framr-1736	115	24	(	(	PUNCT
framr-1736	115	25	farag	farag	NOUN
framr-1736	115	26	,	,	PUNCT
framr-1736	115	27	2009	2009	NUM
framr-1736	115	28	)	)	PUNCT
framr-1736	115	29	.	.	PUNCT
framr-1736	116	1	8.6	8.6	NUM
framr-1736	116	2	.	.	PUNCT
framr-1736	117	1	control	control	NOUN
framr-1736	117	2	risk	risk	NOUN
framr-1736	117	3	it	it	PRON
framr-1736	117	4	denotes	denote	VERB
framr-1736	117	5	that	that	SCONJ
framr-1736	117	6	the	the	DET
framr-1736	117	7	internal	internal	ADJ
framr-1736	117	8	control	control	NOUN
framr-1736	117	9	may	may	AUX
framr-1736	117	10	not	not	PART
framr-1736	117	11	prevent	prevent	VERB
framr-1736	117	12	or	or	CCONJ
framr-1736	117	13	detect	detect	VERB
framr-1736	117	14	fundamental	fundamental	ADJ
framr-1736	117	15	errors	error	NOUN
framr-1736	117	16	in	in	ADP
framr-1736	117	17	one	one	NUM
framr-1736	117	18	or	or	CCONJ
framr-1736	117	19	more	more	ADJ
framr-1736	117	20	elements	element	NOUN
framr-1736	117	21	in	in	ADP
framr-1736	117	22	the	the	DET
framr-1736	117	23	financial	financial	ADJ
framr-1736	117	24	statements	statement	NOUN
framr-1736	117	25	.	.	PUNCT
framr-1736	118	1	it	it	PRON
framr-1736	118	2	may	may	AUX
framr-1736	118	3	involve	involve	VERB
framr-1736	118	4	the	the	DET
framr-1736	118	5	risk	risk	NOUN
framr-1736	118	6	of	of	ADP
framr-1736	118	7	accessing	access	VERB
framr-1736	118	8	confidential	confidential	ADJ
framr-1736	118	9	data	datum	NOUN
framr-1736	118	10	files	file	NOUN
framr-1736	118	11	,	,	PUNCT
framr-1736	118	12	as	as	ADV
framr-1736	118	13	well	well	ADV
framr-1736	118	14	.	.	PUNCT
framr-1736	119	1	hence	hence	ADV
framr-1736	119	2	,	,	PUNCT
framr-1736	119	3	the	the	DET
framr-1736	119	4	auditor	auditor	NOUN
framr-1736	119	5	should	should	AUX
framr-1736	119	6	identify	identify	VERB
framr-1736	119	7	the	the	DET
framr-1736	119	8	elements	element	NOUN
framr-1736	119	9	,	,	PUNCT
framr-1736	119	10	efficiency	efficiency	NOUN
framr-1736	119	11	,	,	PUNCT
framr-1736	119	12	and	and	CCONJ
framr-1736	119	13	weaknesses	weakness	NOUN
framr-1736	119	14	of	of	ADP
framr-1736	119	15	the	the	DET
framr-1736	119	16	internal	internal	ADJ
framr-1736	119	17	control	control	NOUN
framr-1736	119	18	structure	structure	NOUN
framr-1736	119	19	on	on	ADP
framr-1736	119	20	one	one	NUM
framr-1736	119	21	hand	hand	NOUN
framr-1736	119	22	.	.	PUNCT
framr-1736	120	1	on	on	ADP
framr-1736	120	2	the	the	DET
framr-1736	120	3	other	other	ADJ
framr-1736	120	4	hand	hand	NOUN
framr-1736	120	5	,	,	PUNCT
framr-1736	120	6	he	he	PRON
framr-1736	120	7	/	/	SYM
framr-1736	120	8	she	she	PRON
framr-1736	120	9	should	should	AUX
framr-1736	120	10	conduct	conduct	VERB
framr-1736	120	11	commitment	commitment	NOUN
framr-1736	120	12	tests	test	NOUN
framr-1736	120	13	to	to	PART
framr-1736	120	14	justify	justify	VERB
framr-1736	120	15	control	control	NOUN
framr-1736	120	16	risk	risk	NOUN
framr-1736	120	17	reduction	reduction	NOUN
framr-1736	120	18	below	below	ADP
framr-1736	120	19	the	the	DET
framr-1736	120	20	maximum	maximum	ADJ
framr-1736	120	21	level	level	NOUN
framr-1736	120	22	(	(	PUNCT
framr-1736	120	23	almaqtari	almaqtari	PROPN
framr-1736	120	24	,	,	PUNCT
framr-1736	120	25	2011	2011	NUM
framr-1736	120	26	)	)	PUNCT
framr-1736	120	27	.	.	PUNCT
framr-1736	121	1	the	the	DET
framr-1736	121	2	standard	standard	NOUN
framr-1736	121	3	of	of	ADP
framr-1736	121	4	auditing	auditing	NOUN
framr-1736	121	5	risks	risk	NOUN
framr-1736	121	6	and	and	CCONJ
framr-1736	121	7	relative	relative	ADJ
framr-1736	121	8	significance	significance	NOUN
framr-1736	121	9	issued	issue	VERB
framr-1736	121	10	by	by	ADP
framr-1736	121	11	the	the	DET
framr-1736	121	12	saudi	saudi	ADJ
framr-1736	121	13	organization	organization	NOUN
framr-1736	121	14	for	for	ADP
framr-1736	121	15	certified	certify	VERB
framr-1736	121	16	public	public	ADJ
framr-1736	121	17	accountants	accountant	NOUN
framr-1736	121	18	(	(	PUNCT
framr-1736	121	19	2000	2000	NUM
framr-1736	121	20	)	)	PUNCT
framr-1736	121	21	defines	define	VERB
framr-1736	121	22	control	control	NOUN
framr-1736	121	23	risk	risk	NOUN
framr-1736	121	24	as	as	SCONJ
framr-1736	121	25	“	"	PUNCT
framr-1736	121	26	serious	serious	ADJ
framr-1736	121	27	errors	error	NOUN
framr-1736	121	28	and	and	CCONJ
framr-1736	121	29	fraud	fraud	NOUN
framr-1736	121	30	are	be	AUX
framr-1736	121	31	not	not	PART
framr-1736	121	32	prevented	prevent	VERB
framr-1736	121	33	or	or	CCONJ
framr-1736	121	34	detected	detect	VERB
framr-1736	121	35	in	in	ADP
framr-1736	121	36	the	the	DET
framr-1736	121	37	statements	statement	NOUN
framr-1736	121	38	on	on	ADP
framr-1736	121	39	time	time	NOUN
framr-1736	121	40	because	because	SCONJ
framr-1736	121	41	of	of	ADP
framr-1736	121	42	the	the	DET
framr-1736	121	43	internal	internal	ADJ
framr-1736	121	44	control	control	NOUN
framr-1736	121	45	weakness	weakness	NOUN
framr-1736	121	46	.	.	PUNCT
framr-1736	121	47	”	"	PUNCT
framr-1736	122	1	(	(	PUNCT
framr-1736	122	2	item	item	NOUN
framr-1736	122	3	143	143	NUM
framr-1736	122	4	)	)	PUNCT
framr-1736	122	5	.	.	PUNCT
framr-1736	123	1	control	control	NOUN
framr-1736	123	2	risks	risk	NOUN
framr-1736	123	3	have	have	VERB
framr-1736	123	4	a	a	DET
framr-1736	123	5	direct	direct	ADJ
framr-1736	123	6	correlation	correlation	NOUN
framr-1736	123	7	with	with	ADP
framr-1736	123	8	the	the	DET
framr-1736	123	9	effectiveness	effectiveness	NOUN
framr-1736	123	10	of	of	ADP
framr-1736	123	11	designing	design	VERB
framr-1736	123	12	and	and	CCONJ
framr-1736	123	13	implementing	implement	VERB
framr-1736	123	14	internal	internal	ADJ
framr-1736	123	15	control	control	NOUN
framr-1736	123	16	in	in	ADP
framr-1736	123	17	achieving	achieve	VERB
framr-1736	123	18	the	the	DET
framr-1736	123	19	establishment	establishment	NOUN
framr-1736	123	20	's	's	PART
framr-1736	123	21	goals	goal	NOUN
framr-1736	123	22	related	relate	VERB
framr-1736	123	23	to	to	ADP
framr-1736	123	24	preparing	prepare	VERB
framr-1736	123	25	its	its	PRON
framr-1736	123	26	financial	financial	ADJ
framr-1736	123	27	statements	statement	NOUN
framr-1736	123	28	.	.	PUNCT
framr-1736	124	1	it	it	PRON
framr-1736	124	2	is	be	AUX
framr-1736	124	3	an	an	DET
framr-1736	124	4	internal	internal	ADJ
framr-1736	124	5	risk	risk	NOUN
framr-1736	124	6	that	that	SCONJ
framr-1736	124	7	the	the	DET
framr-1736	124	8	auditor	auditor	NOUN
framr-1736	124	9	can	can	AUX
framr-1736	124	10	not	not	PART
framr-1736	124	11	influence	influence	VERB
framr-1736	124	12	,	,	PUNCT
framr-1736	124	13	but	but	CCONJ
framr-1736	124	14	he	he	PRON
framr-1736	124	15	/	/	PRON
framr-1736	125	1	she	she	PRON
framr-1736	125	2	should	should	AUX
framr-1736	125	3	only	only	ADV
framr-1736	125	4	evaluate	evaluate	VERB
framr-1736	125	5	it	it	PRON
framr-1736	125	6	to	to	PART
framr-1736	125	7	define	define	VERB
framr-1736	125	8	the	the	DET
framr-1736	125	9	required	require	VERB
framr-1736	125	10	auditing	auditing	NOUN
framr-1736	125	11	procedures	procedure	NOUN
framr-1736	125	12	which	which	PRON
framr-1736	125	13	reduce	reduce	VERB
framr-1736	125	14	the	the	DET
framr-1736	125	15	detection	detection	NOUN
framr-1736	125	16	risk	risk	NOUN
framr-1736	125	17	to	to	ADP
framr-1736	125	18	the	the	DET
framr-1736	125	19	acceptable	acceptable	ADJ
framr-1736	125	20	level	level	NOUN
framr-1736	125	21	(	(	PUNCT
framr-1736	125	22	kharwat	kharwat	NOUN
framr-1736	125	23	,	,	PUNCT
framr-1736	125	24	2009	2009	NUM
framr-1736	125	25	)	)	PUNCT
framr-1736	125	26	.	.	PUNCT
framr-1736	126	1	the	the	DET
framr-1736	126	2	american	american	PROPN
framr-1736	126	3	auditing	auditing	PROPN
framr-1736	126	4	standard	standard	PROPN
framr-1736	126	5	no	no	INTJ
framr-1736	126	6	.	.	PUNCT
framr-1736	127	1	(	(	PUNCT
framr-1736	127	2	47	47	NUM
framr-1736	127	3	)	)	PUNCT
framr-1736	127	4	defines	define	VERB
framr-1736	127	5	it	it	PRON
framr-1736	127	6	as	as	ADP
framr-1736	127	7	“	"	PUNCT
framr-1736	127	8	the	the	DET
framr-1736	127	9	creative	creative	ADJ
framr-1736	127	10	accounting	accounting	NOUN
framr-1736	127	11	risks	risk	NOUN
framr-1736	127	12	that	that	PRON
framr-1736	127	13	occur	occur	VERB
framr-1736	127	14	in	in	ADP
framr-1736	127	15	a	a	DET
framr-1736	127	16	particular	particular	ADJ
framr-1736	127	17	certainty	certainty	NOUN
framr-1736	127	18	in	in	ADP
framr-1736	127	19	the	the	DET
framr-1736	127	20	financial	financial	ADJ
framr-1736	127	21	statements	statement	NOUN
framr-1736	127	22	and	and	CCONJ
framr-1736	127	23	can	can	AUX
framr-1736	127	24	not	not	PART
framr-1736	127	25	be	be	AUX
framr-1736	127	26	prevented	prevent	VERB
framr-1736	127	27	or	or	CCONJ
framr-1736	127	28	detected	detect	VERB
framr-1736	127	29	by	by	ADP
framr-1736	127	30	the	the	DET
framr-1736	127	31	internal	internal	PROPN
framr-1736	127	32	control	control	NOUN
framr-1736	127	33	procedures	procedure	NOUN
framr-1736	127	34	"	"	PUNCT
framr-1736	127	35	(	(	PUNCT
framr-1736	127	36	farag	farag	NOUN
framr-1736	127	37	,	,	PUNCT
framr-1736	127	38	2009	2009	NUM
framr-1736	127	39	)	)	PUNCT
framr-1736	127	40	.	.	PUNCT
framr-1736	128	1	financial	financial	ADJ
framr-1736	128	2	risk	risk	NOUN
framr-1736	128	3	and	and	CCONJ
framr-1736	128	4	management	management	NOUN
framr-1736	128	5	reviews	review	NOUN
framr-1736	128	6	,	,	PUNCT
framr-1736	128	7	2020	2020	NUM
framr-1736	128	8	,	,	PUNCT
framr-1736	128	9	6(1	6(1	NUM
framr-1736	128	10	):	):	PUNCT
framr-1736	128	11	22	22	NUM
framr-1736	128	12	-	-	SYM
framr-1736	128	13	39	39	NUM
framr-1736	128	14	27	27	NUM
framr-1736	128	15	©	©	PROPN
framr-1736	128	16	2020	2020	NUM
framr-1736	128	17	conscientia	conscientia	PROPN
framr-1736	128	18	beam	beam	PROPN
framr-1736	128	19	.	.	PUNCT
framr-1736	129	1	all	all	DET
framr-1736	129	2	rights	right	NOUN
framr-1736	129	3	reserved	reserve	VERB
framr-1736	129	4	.	.	PUNCT
framr-1736	130	1	8.7	8.7	NUM
framr-1736	130	2	.	.	PUNCT
framr-1736	131	1	detection	detection	NOUN
framr-1736	131	2	risk	risk	NOUN
framr-1736	131	3	it	it	PRON
framr-1736	131	4	implies	imply	VERB
framr-1736	131	5	that	that	SCONJ
framr-1736	131	6	the	the	DET
framr-1736	131	7	auditor	auditor	NOUN
framr-1736	131	8	may	may	AUX
framr-1736	131	9	fail	fail	VERB
framr-1736	131	10	to	to	PART
framr-1736	131	11	detect	detect	VERB
framr-1736	131	12	the	the	DET
framr-1736	131	13	errors	error	NOUN
framr-1736	131	14	in	in	ADP
framr-1736	131	15	the	the	DET
framr-1736	131	16	financial	financial	ADJ
framr-1736	131	17	statements	statement	NOUN
framr-1736	131	18	that	that	PRON
framr-1736	131	19	have	have	AUX
framr-1736	131	20	not	not	PART
framr-1736	131	21	been	be	AUX
framr-1736	131	22	prevented	prevent	VERB
framr-1736	131	23	or	or	CCONJ
framr-1736	131	24	detected	detect	VERB
framr-1736	131	25	by	by	ADP
framr-1736	131	26	internal	internal	ADJ
framr-1736	131	27	control	control	NOUN
framr-1736	131	28	accounting	accounting	NOUN
framr-1736	131	29	system	system	NOUN
framr-1736	131	30	.	.	PUNCT
framr-1736	132	1	in	in	ADP
framr-1736	132	2	addition	addition	NOUN
framr-1736	132	3	,	,	PUNCT
framr-1736	132	4	it	it	PRON
framr-1736	132	5	is	be	AUX
framr-1736	132	6	the	the	DET
framr-1736	132	7	only	only	ADJ
framr-1736	132	8	element	element	NOUN
framr-1736	132	9	that	that	PRON
framr-1736	132	10	the	the	DET
framr-1736	132	11	auditor	auditor	NOUN
framr-1736	132	12	can	can	AUX
framr-1736	132	13	control	control	VERB
framr-1736	132	14	by	by	ADP
framr-1736	132	15	increasing	increase	VERB
framr-1736	132	16	or	or	CCONJ
framr-1736	132	17	decreasing	decrease	VERB
framr-1736	132	18	the	the	DET
framr-1736	132	19	basic	basic	ADJ
framr-1736	132	20	tests	test	NOUN
framr-1736	132	21	,	,	PUNCT
framr-1736	132	22	which	which	PRON
framr-1736	132	23	are	be	AUX
framr-1736	132	24	carried	carry	VERB
framr-1736	132	25	out	out	ADP
framr-1736	132	26	in	in	ADP
framr-1736	132	27	the	the	DET
framr-1736	132	28	stages	stage	NOUN
framr-1736	132	29	of	of	ADP
framr-1736	132	30	planning	planning	NOUN
framr-1736	132	31	and	and	CCONJ
framr-1736	132	32	implementing	implement	VERB
framr-1736	132	33	auditing	auditing	NOUN
framr-1736	132	34	process	process	NOUN
framr-1736	132	35	.	.	PUNCT
framr-1736	133	1	accordingly	accordingly	ADV
framr-1736	133	2	,	,	PUNCT
framr-1736	133	3	the	the	DET
framr-1736	133	4	auditor	auditor	NOUN
framr-1736	133	5	should	should	AUX
framr-1736	133	6	analyze	analyze	VERB
framr-1736	133	7	and	and	CCONJ
framr-1736	133	8	evaluate	evaluate	VERB
framr-1736	133	9	inherent	inherent	ADJ
framr-1736	133	10	risk	risk	NOUN
framr-1736	133	11	,	,	PUNCT
framr-1736	133	12	as	as	ADV
framr-1736	133	13	well	well	ADV
framr-1736	133	14	as	as	ADP
framr-1736	133	15	carefully	carefully	ADV
framr-1736	133	16	examine	examine	VERB
framr-1736	133	17	and	and	CCONJ
framr-1736	133	18	estimate	estimate	VERB
framr-1736	133	19	control	control	NOUN
framr-1736	133	20	risk	risk	NOUN
framr-1736	133	21	to	to	PART
framr-1736	133	22	reduce	reduce	VERB
framr-1736	133	23	detection	detection	NOUN
framr-1736	133	24	risk	risk	NOUN
framr-1736	133	25	to	to	ADP
framr-1736	133	26	the	the	DET
framr-1736	133	27	lowest	low	ADJ
framr-1736	133	28	possible	possible	ADJ
framr-1736	133	29	level	level	NOUN
framr-1736	133	30	.	.	PUNCT
framr-1736	134	1	the	the	DET
framr-1736	134	2	standard	standard	NOUN
framr-1736	134	3	of	of	ADP
framr-1736	134	4	auditing	auditing	NOUN
framr-1736	134	5	risks	risk	NOUN
framr-1736	134	6	and	and	CCONJ
framr-1736	134	7	relative	relative	ADJ
framr-1736	134	8	significance	significance	NOUN
framr-1736	134	9	issued	issue	VERB
framr-1736	134	10	by	by	ADP
framr-1736	134	11	the	the	DET
framr-1736	134	12	saudi	saudi	ADJ
framr-1736	134	13	organization	organization	NOUN
framr-1736	134	14	for	for	ADP
framr-1736	134	15	certified	certify	VERB
framr-1736	134	16	public	public	ADJ
framr-1736	134	17	accountants	accountant	NOUN
framr-1736	134	18	(	(	PUNCT
framr-1736	134	19	2000	2000	NUM
framr-1736	134	20	)	)	PUNCT
framr-1736	134	21	defines	define	VERB
framr-1736	134	22	it	it	PRON
framr-1736	134	23	as	as	ADP
framr-1736	134	24	"	"	PUNCT
framr-1736	134	25	the	the	DET
framr-1736	134	26	auditor	auditor	NOUN
framr-1736	134	27	's	's	PART
framr-1736	134	28	inability	inability	NOUN
framr-1736	134	29	to	to	PART
framr-1736	134	30	detect	detect	VERB
framr-1736	134	31	serious	serious	ADJ
framr-1736	134	32	error	error	NOUN
framr-1736	134	33	or	or	CCONJ
framr-1736	134	34	fraud	fraud	NOUN
framr-1736	134	35	in	in	ADP
framr-1736	134	36	one	one	NUM
framr-1736	134	37	of	of	ADP
framr-1736	134	38	the	the	DET
framr-1736	134	39	certainties	certainty	NOUN
framr-1736	134	40	.	.	PUNCT
framr-1736	135	1	it	it	PRON
framr-1736	135	2	is	be	AUX
framr-1736	135	3	associated	associate	VERB
framr-1736	135	4	with	with	ADP
framr-1736	135	5	the	the	DET
framr-1736	135	6	effectiveness	effectiveness	NOUN
framr-1736	135	7	of	of	ADP
framr-1736	135	8	auditing	auditing	NOUN
framr-1736	135	9	procedure	procedure	NOUN
framr-1736	135	10	,	,	PUNCT
framr-1736	135	11	and	and	CCONJ
framr-1736	135	12	how	how	SCONJ
framr-1736	135	13	the	the	DET
framr-1736	135	14	auditor	auditor	NOUN
framr-1736	135	15	applies	apply	VERB
framr-1736	135	16	it	it	PRON
framr-1736	135	17	.	.	PUNCT
framr-1736	136	1	these	these	DET
framr-1736	136	2	risks	risk	NOUN
framr-1736	136	3	partially	partially	ADV
framr-1736	136	4	stem	stem	VERB
framr-1736	136	5	from	from	ADP
framr-1736	136	6	uncertainty	uncertainty	NOUN
framr-1736	136	7	elements	element	NOUN
framr-1736	136	8	arising	arise	VERB
framr-1736	136	9	from	from	ADP
framr-1736	136	10	the	the	DET
framr-1736	136	11	auditor	auditor	NOUN
framr-1736	136	12	's	's	PART
framr-1736	136	13	failure	failure	NOUN
framr-1736	136	14	to	to	PART
framr-1736	136	15	examine	examine	VERB
framr-1736	136	16	100	100	NUM
framr-1736	136	17	%	%	NOUN
framr-1736	136	18	of	of	ADP
framr-1736	136	19	the	the	DET
framr-1736	136	20	account	account	NOUN
framr-1736	136	21	balance	balance	NOUN
framr-1736	136	22	or	or	CCONJ
framr-1736	136	23	type	type	NOUN
framr-1736	136	24	of	of	ADP
framr-1736	136	25	transaction	transaction	NOUN
framr-1736	136	26	,	,	PUNCT
framr-1736	136	27	and	and	CCONJ
framr-1736	136	28	from	from	ADP
framr-1736	136	29	other	other	ADJ
framr-1736	136	30	uncertainty	uncertainty	NOUN
framr-1736	136	31	elements	element	NOUN
framr-1736	136	32	that	that	PRON
framr-1736	136	33	exist	exist	VERB
framr-1736	136	34	even	even	ADV
framr-1736	136	35	if	if	SCONJ
framr-1736	136	36	the	the	DET
framr-1736	136	37	auditor	auditor	NOUN
framr-1736	136	38	examines	examine	VERB
framr-1736	136	39	100	100	NUM
framr-1736	136	40	%	%	NOUN
framr-1736	136	41	of	of	ADP
framr-1736	136	42	the	the	DET
framr-1736	136	43	account	account	NOUN
framr-1736	136	44	balance	balance	NOUN
framr-1736	136	45	or	or	CCONJ
framr-1736	136	46	a	a	DET
framr-1736	136	47	type	type	NOUN
framr-1736	136	48	of	of	ADP
framr-1736	136	49	transactions	transaction	NOUN
framr-1736	136	50	.	.	PUNCT
framr-1736	137	1	other	other	ADJ
framr-1736	137	2	uncertainty	uncertainty	NOUN
framr-1736	137	3	elements	element	NOUN
framr-1736	137	4	arise	arise	VERB
framr-1736	137	5	from	from	ADP
framr-1736	137	6	performing	perform	VERB
framr-1736	137	7	inappropriate	inappropriate	ADJ
framr-1736	137	8	auditing	auditing	NOUN
framr-1736	137	9	,	,	PUNCT
framr-1736	137	10	poor	poor	ADJ
framr-1736	137	11	application	application	NOUN
framr-1736	137	12	of	of	ADP
framr-1736	137	13	an	an	DET
framr-1736	137	14	appropriate	appropriate	ADJ
framr-1736	137	15	procedure	procedure	NOUN
framr-1736	137	16	,	,	PUNCT
framr-1736	137	17	or	or	CCONJ
framr-1736	137	18	misinterpretation	misinterpretation	NOUN
framr-1736	137	19	of	of	ADP
framr-1736	137	20	auditing	auditing	NOUN
framr-1736	137	21	results	result	NOUN
framr-1736	137	22	.	.	PUNCT
framr-1736	138	1	other	other	ADJ
framr-1736	138	2	uncertainty	uncertainty	NOUN
framr-1736	138	3	elements	element	NOUN
framr-1736	138	4	may	may	AUX
framr-1736	138	5	be	be	AUX
framr-1736	138	6	reduced	reduce	VERB
framr-1736	138	7	to	to	ADP
framr-1736	138	8	a	a	DET
framr-1736	138	9	negligible	negligible	ADJ
framr-1736	138	10	level	level	NOUN
framr-1736	138	11	through	through	ADP
framr-1736	138	12	adequate	adequate	ADJ
framr-1736	138	13	planning	planning	NOUN
framr-1736	138	14	,	,	PUNCT
framr-1736	138	15	supervision	supervision	NOUN
framr-1736	138	16	,	,	PUNCT
framr-1736	138	17	and	and	CCONJ
framr-1736	138	18	implementation	implementation	NOUN
framr-1736	138	19	of	of	ADP
framr-1736	138	20	the	the	DET
framr-1736	138	21	office	office	NOUN
framr-1736	138	22	's	's	PART
framr-1736	138	23	auditing	auditing	NOUN
framr-1736	138	24	work	work	NOUN
framr-1736	138	25	in	in	ADP
framr-1736	138	26	accordance	accordance	NOUN
framr-1736	138	27	with	with	ADP
framr-1736	138	28	appropriate	appropriate	ADJ
framr-1736	138	29	control	control	NOUN
framr-1736	138	30	standards	standard	NOUN
framr-1736	138	31	”	"	PUNCT
framr-1736	138	32	(	(	PUNCT
framr-1736	138	33	item	item	NOUN
framr-1736	138	34	144	144	NUM
framr-1736	138	35	)	)	PUNCT
framr-1736	138	36	.	.	PUNCT
framr-1736	139	1	the	the	DET
framr-1736	139	2	american	american	PROPN
framr-1736	139	3	auditing	auditing	PROPN
framr-1736	139	4	standard	standard	PROPN
framr-1736	139	5	no	no	INTJ
framr-1736	139	6	.	.	PUNCT
framr-1736	140	1	(	(	PUNCT
framr-1736	140	2	47	47	NUM
framr-1736	140	3	)	)	PUNCT
framr-1736	140	4	defines	define	VERB
framr-1736	140	5	non	non	ADJ
framr-1736	140	6	-	-	ADJ
framr-1736	140	7	detection	detection	ADJ
framr-1736	140	8	risks	risk	NOUN
framr-1736	140	9	as	as	ADP
framr-1736	140	10	“	"	PUNCT
framr-1736	140	11	the	the	DET
framr-1736	140	12	inability	inability	NOUN
framr-1736	140	13	of	of	ADP
framr-1736	140	14	auditing	auditing	NOUN
framr-1736	140	15	procedures	procedure	NOUN
framr-1736	140	16	to	to	PART
framr-1736	140	17	detect	detect	VERB
framr-1736	140	18	creative	creative	ADJ
framr-1736	140	19	accounting	accounting	NOUN
framr-1736	140	20	practices	practice	NOUN
framr-1736	140	21	that	that	PRON
framr-1736	140	22	exist	exist	VERB
framr-1736	140	23	in	in	ADP
framr-1736	140	24	a	a	DET
framr-1736	140	25	particular	particular	ADJ
framr-1736	140	26	certainty	certainty	NOUN
framr-1736	140	27	in	in	ADP
framr-1736	140	28	the	the	DET
framr-1736	140	29	financial	financial	ADJ
framr-1736	140	30	statements	statement	NOUN
framr-1736	140	31	.	.	PUNCT
framr-1736	140	32	”	"	PUNCT
framr-1736	141	1	international	international	ADJ
framr-1736	141	2	standard	standard	NOUN
framr-1736	141	3	no	no	INTJ
framr-1736	141	4	.	.	PUNCT
framr-1736	142	1	(	(	PUNCT
framr-1736	142	2	400	400	NUM
framr-1736	142	3	)	)	PUNCT
framr-1736	142	4	defines	define	VERB
framr-1736	142	5	creative	creative	ADJ
framr-1736	142	6	accounting	accounting	NOUN
framr-1736	142	7	risks	risk	NOUN
framr-1736	142	8	as	as	ADP
framr-1736	142	9	(	(	PUNCT
framr-1736	142	10	non	non	ADJ
framr-1736	142	11	-	-	ADJ
framr-1736	142	12	detection	detection	ADJ
framr-1736	142	13	risk	risk	NOUN
framr-1736	142	14	)	)	PUNCT
framr-1736	142	15	as	as	ADP
framr-1736	142	16	“	"	PUNCT
framr-1736	142	17	the	the	DET
framr-1736	142	18	risks	risk	NOUN
framr-1736	142	19	resulting	result	VERB
framr-1736	142	20	from	from	ADP
framr-1736	142	21	not	not	PART
framr-1736	142	22	detecting	detect	VERB
framr-1736	142	23	the	the	DET
framr-1736	142	24	auditing	auditing	NOUN
framr-1736	142	25	procedures	procedure	NOUN
framr-1736	142	26	the	the	DET
framr-1736	142	27	auditor	auditor	NOUN
framr-1736	142	28	performs	perform	VERB
framr-1736	142	29	creative	creative	ADJ
framr-1736	142	30	accounting	accounting	NOUN
framr-1736	142	31	practices	practice	NOUN
framr-1736	142	32	in	in	ADP
framr-1736	142	33	the	the	DET
framr-1736	142	34	account	account	NOUN
framr-1736	142	35	balance	balance	NOUN
framr-1736	142	36	or	or	CCONJ
framr-1736	142	37	in	in	ADP
framr-1736	142	38	a	a	DET
framr-1736	142	39	type	type	NOUN
framr-1736	142	40	of	of	ADP
framr-1736	142	41	transactions	transaction	NOUN
framr-1736	142	42	.	.	PUNCT
framr-1736	143	1	this	this	PRON
framr-1736	143	2	may	may	AUX
framr-1736	143	3	be	be	AUX
framr-1736	143	4	distortion	distortion	NOUN
framr-1736	143	5	in	in	ADP
framr-1736	143	6	itself	itself	PRON
framr-1736	143	7	or	or	CCONJ
framr-1736	143	8	if	if	SCONJ
framr-1736	143	9	added	add	VERB
framr-1736	143	10	to	to	ADP
framr-1736	143	11	other	other	ADJ
framr-1736	143	12	creative	creative	ADJ
framr-1736	143	13	accounting	accounting	NOUN
framr-1736	143	14	practices	practice	NOUN
framr-1736	143	15	in	in	ADP
framr-1736	143	16	the	the	DET
framr-1736	143	17	balances	balance	NOUN
framr-1736	143	18	of	of	ADP
framr-1736	143	19	other	other	ADJ
framr-1736	143	20	accounts	account	NOUN
framr-1736	143	21	or	or	CCONJ
framr-1736	143	22	other	other	ADJ
framr-1736	143	23	types	type	NOUN
framr-1736	143	24	of	of	ADP
framr-1736	143	25	transactions	transaction	NOUN
framr-1736	143	26	”	"	PUNCT
framr-1736	143	27	(	(	PUNCT
framr-1736	143	28	farag	farag	NOUN
framr-1736	143	29	,	,	PUNCT
framr-1736	143	30	2009	2009	NUM
framr-1736	143	31	)	)	PUNCT
framr-1736	143	32	.	.	PUNCT
framr-1736	144	1	8.8	8.8	NUM
framr-1736	144	2	.	.	PUNCT
framr-1736	145	1	major	major	ADJ
framr-1736	145	2	elements	element	NOUN
framr-1736	145	3	of	of	ADP
framr-1736	145	4	creative	creative	ADJ
framr-1736	145	5	accounting	accounting	NOUN
framr-1736	145	6	risks	risk	NOUN
framr-1736	145	7	and	and	CCONJ
framr-1736	145	8	their	their	PRON
framr-1736	145	9	effect	effect	NOUN
framr-1736	145	10	on	on	ADP
framr-1736	145	11	auditing	audit	VERB
framr-1736	145	12	quality	quality	NOUN
framr-1736	145	13	8.8.1	8.8.1	NUM
framr-1736	145	14	.	.	PUNCT
framr-1736	146	1	litigation	litigation	NOUN
framr-1736	146	2	risk	risk	NOUN
framr-1736	146	3	litigation	litigation	NOUN
framr-1736	146	4	risk	risk	NOUN
framr-1736	146	5	is	be	AUX
framr-1736	146	6	one	one	NUM
framr-1736	146	7	of	of	ADP
framr-1736	146	8	the	the	DET
framr-1736	146	9	factors	factor	NOUN
framr-1736	146	10	that	that	PRON
framr-1736	146	11	influence	influence	VERB
framr-1736	146	12	auditing	auditing	NOUN
framr-1736	146	13	profession	profession	NOUN
framr-1736	146	14	,	,	PUNCT
framr-1736	146	15	as	as	ADV
framr-1736	146	16	well	well	ADV
framr-1736	146	17	as	as	ADP
framr-1736	146	18	accounting	accounting	NOUN
framr-1736	146	19	information	information	NOUN
framr-1736	146	20	and	and	CCONJ
framr-1736	146	21	its	its	PRON
framr-1736	146	22	quality	quality	NOUN
framr-1736	146	23	.	.	PUNCT
framr-1736	147	1	the	the	DET
framr-1736	147	2	auditor	auditor	NOUN
framr-1736	147	3	is	be	AUX
framr-1736	147	4	sued	sue	VERB
framr-1736	147	5	when	when	SCONJ
framr-1736	147	6	the	the	DET
framr-1736	147	7	client	client	NOUN
framr-1736	147	8	claims	claim	VERB
framr-1736	147	9	that	that	SCONJ
framr-1736	147	10	he	he	PRON
framr-1736	147	11	/	/	PUNCT
framr-1736	148	1	she	she	PRON
framr-1736	148	2	did	do	AUX
framr-1736	148	3	not	not	PART
framr-1736	148	4	do	do	VERB
framr-1736	148	5	the	the	DET
framr-1736	148	6	task	task	NOUN
framr-1736	148	7	competently	competently	ADV
framr-1736	148	8	,	,	PUNCT
framr-1736	148	9	i.e.	i.e.	X
framr-1736	148	10	the	the	DET
framr-1736	148	11	auditor	auditor	NOUN
framr-1736	148	12	failed	fail	VERB
framr-1736	148	13	to	to	PART
framr-1736	148	14	detect	detect	VERB
framr-1736	148	15	creative	creative	ADJ
framr-1736	148	16	accounting	accounting	NOUN
framr-1736	148	17	practices	practice	NOUN
framr-1736	148	18	in	in	ADP
framr-1736	148	19	the	the	DET
framr-1736	148	20	financial	financial	ADJ
framr-1736	148	21	statements	statement	NOUN
framr-1736	148	22	,	,	PUNCT
framr-1736	148	23	or	or	CCONJ
framr-1736	148	24	detected	detect	VERB
framr-1736	148	25	them	they	PRON
framr-1736	148	26	,	,	PUNCT
framr-1736	148	27	but	but	CCONJ
framr-1736	148	28	never	never	ADV
framr-1736	148	29	reported	report	VERB
framr-1736	148	30	them	they	PRON
framr-1736	148	31	.	.	PUNCT
framr-1736	149	1	several	several	ADJ
framr-1736	149	2	studies	study	NOUN
framr-1736	149	3	addressed	address	VERB
framr-1736	149	4	the	the	DET
framr-1736	149	5	factors	factor	NOUN
framr-1736	149	6	affecting	affect	VERB
framr-1736	149	7	the	the	DET
framr-1736	149	8	auditor	auditor	NOUN
framr-1736	149	9	's	's	PART
framr-1736	149	10	litigation	litigation	NOUN
framr-1736	149	11	as	as	SCONJ
framr-1736	149	12	clarified	clarify	VERB
framr-1736	149	13	in	in	ADP
framr-1736	149	14	(	(	PUNCT
framr-1736	149	15	financial	financial	ADJ
framr-1736	149	16	hardship	hardship	NOUN
framr-1736	149	17	,	,	PUNCT
framr-1736	149	18	growth	growth	NOUN
framr-1736	149	19	in	in	ADP
framr-1736	149	20	ownership	ownership	NOUN
framr-1736	149	21	,	,	PUNCT
framr-1736	149	22	long	long	ADJ
framr-1736	149	23	/	/	SYM
framr-1736	149	24	short	short	ADJ
framr-1736	149	25	auditing	auditing	NOUN
framr-1736	149	26	period	period	NOUN
framr-1736	149	27	,	,	PUNCT
framr-1736	149	28	auditor	auditor	NOUN
framr-1736	149	29	's	's	PART
framr-1736	149	30	independence	independence	NOUN
framr-1736	149	31	,	,	PUNCT
framr-1736	149	32	adjusted	adjusted	ADJ
framr-1736	149	33	opinion	opinion	NOUN
framr-1736	149	34	,	,	PUNCT
framr-1736	149	35	and	and	CCONJ
framr-1736	149	36	size	size	NOUN
framr-1736	149	37	of	of	ADP
framr-1736	149	38	the	the	DET
framr-1736	149	39	customer	customer	NOUN
framr-1736	149	40	's	's	PART
framr-1736	149	41	establishment	establishment	NOUN
framr-1736	149	42	)	)	PUNCT
framr-1736	149	43	.	.	PUNCT
framr-1736	150	1	8.9	8.9	NUM
framr-1736	150	2	.	.	PUNCT
framr-1736	151	1	sanctions	sanction	NOUN
framr-1736	151	2	risk	risk	VERB
framr-1736	151	3	it	it	PRON
framr-1736	151	4	represents	represent	VERB
framr-1736	151	5	the	the	DET
framr-1736	151	6	penalties	penalty	NOUN
framr-1736	151	7	and	and	CCONJ
framr-1736	151	8	sanctions	sanction	NOUN
framr-1736	151	9	which	which	PRON
framr-1736	151	10	regulators	regulator	NOUN
framr-1736	151	11	impose	impose	VERB
framr-1736	151	12	on	on	ADP
framr-1736	151	13	the	the	DET
framr-1736	151	14	auditor	auditor	NOUN
framr-1736	151	15	because	because	SCONJ
framr-1736	151	16	of	of	ADP
framr-1736	151	17	his	his	PRON
framr-1736	151	18	/	/	SYM
framr-1736	151	19	her	her	PRON
framr-1736	151	20	issues	issue	NOUN
framr-1736	151	21	with	with	ADP
framr-1736	151	22	the	the	DET
framr-1736	151	23	client	client	NOUN
framr-1736	151	24	.	.	PUNCT
framr-1736	152	1	they	they	PRON
framr-1736	152	2	affect	affect	VERB
framr-1736	152	3	his	his	PRON
framr-1736	152	4	/	/	SYM
framr-1736	152	5	her	her	PRON
framr-1736	152	6	salary	salary	NOUN
framr-1736	152	7	,	,	PUNCT
framr-1736	152	8	behavior	behavior	NOUN
framr-1736	152	9	and	and	CCONJ
framr-1736	152	10	professional	professional	ADJ
framr-1736	152	11	reputation	reputation	NOUN
framr-1736	152	12	.	.	PUNCT
framr-1736	153	1	8.10	8.10	NUM
framr-1736	153	2	.	.	PUNCT
framr-1736	153	3	damaging	damage	VERB
framr-1736	153	4	the	the	DET
framr-1736	153	5	auditor	auditor	NOUN
framr-1736	153	6	's	's	PART
framr-1736	153	7	professional	professional	ADJ
framr-1736	153	8	reputation	reputation	NOUN
framr-1736	153	9	damaging	damage	VERB
framr-1736	153	10	the	the	DET
framr-1736	153	11	auditor	auditor	NOUN
framr-1736	153	12	's	's	PART
framr-1736	153	13	reputation	reputation	NOUN
framr-1736	153	14	is	be	AUX
framr-1736	153	15	an	an	DET
framr-1736	153	16	aspect	aspect	NOUN
framr-1736	153	17	of	of	ADP
framr-1736	153	18	creative	creative	ADJ
framr-1736	153	19	accounting	accounting	NOUN
framr-1736	153	20	risks	risk	NOUN
framr-1736	153	21	because	because	SCONJ
framr-1736	153	22	of	of	ADP
framr-1736	153	23	his/	his/	PROPN
framr-1736	153	24	her	her	PRON
framr-1736	153	25	litigation	litigation	NOUN
framr-1736	153	26	or	or	CCONJ
framr-1736	153	27	sanctions	sanction	NOUN
framr-1736	153	28	.	.	PUNCT
framr-1736	154	1	his	his	PRON
framr-1736	154	2	/	/	SYM
framr-1736	154	3	her	her	PRON
framr-1736	154	4	reputation	reputation	NOUN
framr-1736	154	5	is	be	AUX
framr-1736	154	6	a	a	DET
framr-1736	154	7	determinant	determinant	NOUN
framr-1736	154	8	of	of	ADP
framr-1736	154	9	his	his	PRON
framr-1736	154	10	/	/	SYM
framr-1736	154	11	her	her	PRON
framr-1736	154	12	professional	professional	ADJ
framr-1736	154	13	performance	performance	NOUN
framr-1736	154	14	quality	quality	NOUN
framr-1736	154	15	.	.	PUNCT
framr-1736	155	1	fearnley	fearnley	PROPN
framr-1736	155	2	,	,	PUNCT
framr-1736	155	3	beattie	beattie	NOUN
framr-1736	155	4	,	,	PUNCT
framr-1736	155	5	and	and	CCONJ
framr-1736	155	6	brandt	brandt	PROPN
framr-1736	155	7	(	(	PUNCT
framr-1736	155	8	2005	2005	NUM
framr-1736	155	9	)	)	PUNCT
framr-1736	155	10	state	state	NOUN
framr-1736	155	11	that	that	SCONJ
framr-1736	155	12	auditing	auditing	NOUN
framr-1736	155	13	risks	risk	NOUN
framr-1736	155	14	can	can	AUX
framr-1736	155	15	be	be	AUX
framr-1736	155	16	countered	counter	VERB
framr-1736	155	17	by	by	ADP
framr-1736	155	18	auditing	audit	VERB
framr-1736	155	19	the	the	DET
framr-1736	155	20	account	account	NOUN
framr-1736	155	21	balances	balance	NOUN
framr-1736	155	22	annually	annually	ADV
framr-1736	155	23	,	,	PUNCT
framr-1736	155	24	and	and	CCONJ
framr-1736	155	25	testing	test	VERB
framr-1736	155	26	compliance	compliance	NOUN
framr-1736	155	27	with	with	ADP
framr-1736	155	28	internal	internal	ADJ
framr-1736	155	29	control	control	NOUN
framr-1736	155	30	systems	system	NOUN
framr-1736	155	31	through	through	ADP
framr-1736	155	32	paying	pay	VERB
framr-1736	155	33	frequent	frequent	ADJ
framr-1736	155	34	visits	visit	NOUN
framr-1736	155	35	to	to	ADP
framr-1736	155	36	the	the	DET
framr-1736	155	37	company	company	NOUN
framr-1736	155	38	's	's	PART
framr-1736	155	39	control	control	NOUN
framr-1736	155	40	systems	system	NOUN
framr-1736	155	41	,	,	PUNCT
framr-1736	155	42	especially	especially	ADV
framr-1736	155	43	the	the	DET
framr-1736	155	44	automated	automate	VERB
framr-1736	155	45	ones	one	NOUN
framr-1736	155	46	.	.	PUNCT
framr-1736	156	1	combating	combat	VERB
framr-1736	156	2	creative	creative	ADJ
framr-1736	156	3	accounting	accounting	NOUN
framr-1736	156	4	risk	risk	NOUN
framr-1736	156	5	is	be	AUX
framr-1736	156	6	difficult	difficult	ADJ
framr-1736	156	7	and	and	CCONJ
framr-1736	156	8	complicated	complicated	ADJ
framr-1736	156	9	.	.	PUNCT
framr-1736	157	1	thus	thus	ADV
framr-1736	157	2	,	,	PUNCT
framr-1736	157	3	auditors	auditor	NOUN
framr-1736	157	4	seek	seek	VERB
framr-1736	157	5	to	to	PART
framr-1736	157	6	know	know	VERB
framr-1736	157	7	the	the	DET
framr-1736	157	8	developments	development	NOUN
framr-1736	157	9	of	of	ADP
framr-1736	157	10	creative	creative	ADJ
framr-1736	157	11	accounting	accounting	NOUN
framr-1736	157	12	to	to	PART
framr-1736	157	13	detect	detect	VERB
framr-1736	157	14	and	and	CCONJ
framr-1736	157	15	reduce	reduce	VERB
framr-1736	157	16	its	its	PRON
framr-1736	157	17	risk	risk	NOUN
framr-1736	157	18	.	.	PUNCT
framr-1736	158	1	hamada	hamada	PROPN
framr-1736	158	2	(	(	PUNCT
framr-1736	158	3	2010	2010	NUM
framr-1736	158	4	)	)	PUNCT
framr-1736	158	5	argues	argue	VERB
framr-1736	158	6	that	that	SCONJ
framr-1736	158	7	the	the	DET
framr-1736	158	8	role	role	NOUN
framr-1736	158	9	of	of	ADP
framr-1736	158	10	audit	audit	NOUN
framr-1736	158	11	committee	committee	NOUN
framr-1736	158	12	should	should	AUX
framr-1736	158	13	be	be	AUX
framr-1736	158	14	activated	activate	VERB
framr-1736	158	15	to	to	PART
framr-1736	158	16	diminish	diminish	VERB
framr-1736	158	17	creative	creative	ADJ
framr-1736	158	18	accounting	accounting	NOUN
framr-1736	158	19	practices	practice	NOUN
framr-1736	158	20	and	and	CCONJ
framr-1736	158	21	carry	carry	VERB
framr-1736	158	22	out	out	ADP
framr-1736	158	23	the	the	DET
framr-1736	158	24	following	follow	VERB
framr-1736	158	25	procedures	procedure	NOUN
framr-1736	158	26	and	and	CCONJ
framr-1736	158	27	tasks	task	NOUN
framr-1736	158	28	:	:	PUNCT
framr-1736	158	29	financial	financial	ADJ
framr-1736	158	30	risk	risk	NOUN
framr-1736	158	31	and	and	CCONJ
framr-1736	158	32	management	management	NOUN
framr-1736	158	33	reviews	review	NOUN
framr-1736	158	34	,	,	PUNCT
framr-1736	158	35	2020	2020	NUM
framr-1736	158	36	,	,	PUNCT
framr-1736	158	37	6(1	6(1	NUM
framr-1736	158	38	):	):	PUNCT
framr-1736	158	39	22	22	NUM
framr-1736	158	40	-	-	SYM
framr-1736	158	41	39	39	NUM
framr-1736	158	42	28	28	NUM
framr-1736	158	43	©	©	PROPN
framr-1736	158	44	2020	2020	NUM
framr-1736	158	45	conscientia	conscientia	PROPN
framr-1736	158	46	beam	beam	PROPN
framr-1736	158	47	.	.	PUNCT
framr-1736	159	1	all	all	DET
framr-1736	159	2	rights	right	NOUN
framr-1736	159	3	reserved	reserve	VERB
framr-1736	159	4	.	.	PUNCT
framr-1736	160	1			PRON
framr-1736	160	2	supervise	supervise	VERB
framr-1736	160	3	and	and	CCONJ
framr-1736	160	4	oversee	oversee	VERB
framr-1736	160	5	the	the	DET
framr-1736	160	6	financial	financial	ADJ
framr-1736	160	7	reports	report	NOUN
framr-1736	160	8	,	,	PUNCT
framr-1736	160	9	as	as	ADV
framr-1736	160	10	well	well	ADV
framr-1736	160	11	as	as	ADP
framr-1736	160	12	investigate	investigate	VERB
framr-1736	160	13	and	and	CCONJ
framr-1736	160	14	disclose	disclose	VERB
framr-1736	160	15	the	the	DET
framr-1736	160	16	adopted	adopt	VERB
framr-1736	160	17	accounting	accounting	NOUN
framr-1736	160	18	policies	policy	NOUN
framr-1736	160	19	in	in	ADP
framr-1736	160	20	light	light	NOUN
framr-1736	160	21	of	of	ADP
framr-1736	160	22	the	the	DET
framr-1736	160	23	objectives	objective	NOUN
framr-1736	160	24	of	of	ADP
framr-1736	160	25	the	the	DET
framr-1736	160	26	financial	financial	ADJ
framr-1736	160	27	reports	report	NOUN
framr-1736	160	28	.	.	PUNCT
framr-1736	161	1			NOUN
framr-1736	161	2	support	support	NOUN
framr-1736	161	3	and	and	CCONJ
framr-1736	161	4	improve	improve	VERB
framr-1736	161	5	the	the	DET
framr-1736	161	6	quality	quality	NOUN
framr-1736	161	7	of	of	ADP
framr-1736	161	8	the	the	DET
framr-1736	161	9	external	external	ADJ
framr-1736	161	10	audit	audit	NOUN
framr-1736	161	11	function	function	VERB
framr-1736	161	12	through	through	ADP
framr-1736	161	13	appointing	appointing	NOUN
framr-1736	161	14	experienced	experienced	ADJ
framr-1736	161	15	and	and	CCONJ
framr-1736	161	16	competent	competent	ADJ
framr-1736	161	17	auditors	auditor	NOUN
framr-1736	161	18	,	,	PUNCT
framr-1736	161	19	help	help	VERB
framr-1736	161	20	the	the	DET
framr-1736	161	21	external	external	ADJ
framr-1736	161	22	auditor	auditor	NOUN
framr-1736	161	23	do	do	VERB
framr-1736	161	24	his	his	PRON
framr-1736	161	25	/	/	SYM
framr-1736	161	26	her	her	PRON
framr-1736	161	27	tasks	task	NOUN
framr-1736	161	28	and	and	CCONJ
framr-1736	161	29	maintain	maintain	VERB
framr-1736	161	30	independence	independence	NOUN
framr-1736	161	31	,	,	PUNCT
framr-1736	161	32	coordinate	coordinate	NOUN
framr-1736	161	33	between	between	ADP
framr-1736	161	34	the	the	DET
framr-1736	161	35	external	external	ADJ
framr-1736	161	36	auditor	auditor	NOUN
framr-1736	161	37	and	and	CCONJ
framr-1736	161	38	the	the	DET
framr-1736	161	39	internal	internal	ADJ
framr-1736	161	40	auditor	auditor	NOUN
framr-1736	161	41	and	and	CCONJ
framr-1736	161	42	consider	consider	VERB
framr-1736	161	43	their	their	PRON
framr-1736	161	44	observations	observation	NOUN
framr-1736	161	45	,	,	PUNCT
framr-1736	161	46	and	and	CCONJ
framr-1736	161	47	oversee	oversee	VERB
framr-1736	161	48	the	the	DET
framr-1736	161	49	services	service	NOUN
framr-1736	161	50	of	of	ADP
framr-1736	161	51	the	the	DET
framr-1736	161	52	external	external	ADJ
framr-1736	161	53	auditor	auditor	NOUN
framr-1736	161	54	to	to	PART
framr-1736	161	55	increase	increase	VERB
framr-1736	161	56	the	the	DET
framr-1736	161	57	investors	investor	NOUN
framr-1736	161	58	and	and	CCONJ
framr-1736	161	59	external	external	ADJ
framr-1736	161	60	parties	party	NOUN
framr-1736	161	61	'	'	PART
framr-1736	161	62	confidence	confidence	NOUN
framr-1736	161	63	in	in	ADP
framr-1736	161	64	financial	financial	ADJ
framr-1736	161	65	reports	report	NOUN
framr-1736	161	66	.	.	PUNCT
framr-1736	162	1			PROPN
framr-1736	162	2	examine	examine	VERB
framr-1736	162	3	the	the	DET
framr-1736	162	4	activities	activity	NOUN
framr-1736	162	5	,	,	PUNCT
framr-1736	162	6	plans	plan	NOUN
framr-1736	162	7	and	and	CCONJ
framr-1736	162	8	results	result	NOUN
framr-1736	162	9	of	of	ADP
framr-1736	162	10	the	the	DET
framr-1736	162	11	internal	internal	ADJ
framr-1736	162	12	auditing	auditing	NOUN
framr-1736	162	13	,	,	PUNCT
framr-1736	162	14	and	and	CCONJ
framr-1736	162	15	evaluate	evaluate	VERB
framr-1736	162	16	its	its	PRON
framr-1736	162	17	performance	performance	NOUN
framr-1736	162	18	.	.	PUNCT
framr-1736	163	1			NOUN
framr-1736	163	2	evaluate	evaluate	VERB
framr-1736	163	3	internal	internal	ADJ
framr-1736	163	4	control	control	NOUN
framr-1736	163	5	systems	system	NOUN
framr-1736	163	6	to	to	PART
framr-1736	163	7	address	address	VERB
framr-1736	163	8	weaknesses	weakness	NOUN
framr-1736	163	9	and	and	CCONJ
framr-1736	163	10	strengthen	strengthen	VERB
framr-1736	163	11	them	they	PRON
framr-1736	163	12	.	.	PUNCT
framr-1736	164	1			NOUN
framr-1736	164	2	audit	audit	NOUN
framr-1736	164	3	committees	committee	NOUN
framr-1736	164	4	oversee	oversee	VERB
framr-1736	164	5	the	the	DET
framr-1736	164	6	company	company	NOUN
framr-1736	164	7	's	's	PART
framr-1736	164	8	business	business	NOUN
framr-1736	164	9	to	to	PART
framr-1736	164	10	ensure	ensure	VERB
framr-1736	164	11	a	a	DET
framr-1736	164	12	high	high	ADJ
framr-1736	164	13	level	level	NOUN
framr-1736	164	14	of	of	ADP
framr-1736	164	15	disclosure	disclosure	NOUN
framr-1736	164	16	,	,	PUNCT
framr-1736	164	17	transparency	transparency	NOUN
framr-1736	164	18	,	,	PUNCT
framr-1736	164	19	and	and	CCONJ
framr-1736	164	20	appropriateness	appropriateness	NOUN
framr-1736	164	21	for	for	ADP
framr-1736	164	22	its	its	PRON
framr-1736	164	23	clients	client	NOUN
framr-1736	164	24	.	.	PUNCT
framr-1736	165	1			PRON
framr-1736	165	2	risk	risk	NOUN
framr-1736	165	3	management	management	NOUN
framr-1736	165	4	in	in	ADP
framr-1736	165	5	companies	company	NOUN
framr-1736	165	6	:	:	PUNCT
framr-1736	165	7	supervise	supervise	VERB
framr-1736	165	8	risk	risk	NOUN
framr-1736	165	9	management	management	NOUN
framr-1736	165	10	,	,	PUNCT
framr-1736	165	11	help	help	VERB
framr-1736	165	12	the	the	DET
framr-1736	165	13	administration	administration	NOUN
framr-1736	165	14	design	design	NOUN
framr-1736	165	15	risk	risk	NOUN
framr-1736	165	16	management	management	NOUN
framr-1736	165	17	strategy	strategy	NOUN
framr-1736	165	18	according	accord	VERB
framr-1736	165	19	to	to	ADP
framr-1736	165	20	different	different	ADJ
framr-1736	165	21	types	type	NOUN
framr-1736	165	22	of	of	ADP
framr-1736	165	23	risks	risk	NOUN
framr-1736	165	24	,	,	PUNCT
framr-1736	165	25	comprehend	comprehend	VERB
framr-1736	165	26	the	the	DET
framr-1736	165	27	relationship	relationship	NOUN
framr-1736	165	28	between	between	ADP
framr-1736	165	29	risk	risk	NOUN
framr-1736	165	30	management	management	NOUN
framr-1736	165	31	and	and	CCONJ
framr-1736	165	32	financial	financial	ADJ
framr-1736	165	33	reports	report	NOUN
framr-1736	165	34	,	,	PUNCT
framr-1736	165	35	assess	assess	NOUN
framr-1736	165	36	fraud	fraud	NOUN
framr-1736	165	37	risk	risk	NOUN
framr-1736	165	38	at	at	ADP
framr-1736	165	39	every	every	DET
framr-1736	165	40	level	level	NOUN
framr-1736	165	41	of	of	ADP
framr-1736	165	42	the	the	DET
framr-1736	165	43	management	management	NOUN
framr-1736	165	44	,	,	PUNCT
framr-1736	165	45	help	help	AUX
framr-1736	165	46	identify	identify	VERB
framr-1736	165	47	risks	risk	NOUN
framr-1736	165	48	to	to	PART
framr-1736	165	49	take	take	VERB
framr-1736	165	50	advantage	advantage	NOUN
framr-1736	165	51	of	of	ADP
framr-1736	165	52	opportunities	opportunity	NOUN
framr-1736	165	53	and	and	CCONJ
framr-1736	165	54	reduce	reduce	VERB
framr-1736	165	55	uncertainty	uncertainty	NOUN
framr-1736	165	56	,	,	PUNCT
framr-1736	165	57	and	and	CCONJ
framr-1736	165	58	assess	assess	VERB
framr-1736	165	59	adequacy	adequacy	NOUN
framr-1736	165	60	of	of	ADP
framr-1736	165	61	risk	risk	NOUN
framr-1736	165	62	control	control	NOUN
framr-1736	165	63	;	;	PUNCT
framr-1736	165	64	including	include	VERB
framr-1736	165	65	external	external	ADJ
framr-1736	165	66	risks	risk	NOUN
framr-1736	165	67	.	.	PUNCT
framr-1736	166	1	8.11	8.11	NUM
framr-1736	166	2	.	.	PUNCT
framr-1736	166	3	factors	factor	NOUN
framr-1736	166	4	of	of	ADP
framr-1736	166	5	creative	creative	ADJ
framr-1736	166	6	accounting	accounting	NOUN
framr-1736	166	7	risks	risk	NOUN
framr-1736	166	8	according	accord	VERB
framr-1736	166	9	to	to	ADP
framr-1736	166	10	hammad	hammad	PROPN
framr-1736	166	11	(	(	PUNCT
framr-1736	166	12	2006	2006	NUM
framr-1736	166	13	)	)	PUNCT
framr-1736	166	14	and	and	CCONJ
framr-1736	166	15	farag	farag	NOUN
framr-1736	166	16	(	(	PUNCT
framr-1736	166	17	2009	2009	NUM
framr-1736	166	18	)	)	PUNCT
framr-1736	166	19	they	they	PRON
framr-1736	166	20	are	be	AUX
framr-1736	166	21	the	the	DET
framr-1736	166	22	characteristics	characteristic	NOUN
framr-1736	166	23	that	that	PRON
framr-1736	166	24	reflect	reflect	VERB
framr-1736	166	25	creative	creative	ADJ
framr-1736	166	26	accounting	accounting	NOUN
framr-1736	166	27	practices	practice	NOUN
framr-1736	166	28	in	in	ADP
framr-1736	166	29	the	the	DET
framr-1736	166	30	company	company	NOUN
framr-1736	166	31	,	,	PUNCT
framr-1736	166	32	and	and	CCONJ
framr-1736	166	33	are	be	AUX
framr-1736	166	34	defined	define	VERB
framr-1736	166	35	,	,	PUNCT
framr-1736	166	36	as	as	SCONJ
framr-1736	166	37	follows	follow	VERB
framr-1736	166	38	:	:	PUNCT
framr-1736	166	39			NOUN
framr-1736	166	40	risk	risk	NOUN
framr-1736	166	41	factors	factor	NOUN
framr-1736	166	42	related	relate	VERB
framr-1736	166	43	to	to	ADP
framr-1736	166	44	management	management	NOUN
framr-1736	166	45	characteristics	characteristic	NOUN
framr-1736	166	46	and	and	CCONJ
framr-1736	166	47	their	their	PRON
framr-1736	166	48	impact	impact	NOUN
framr-1736	166	49	on	on	ADP
framr-1736	166	50	control	control	NOUN
framr-1736	166	51	environment	environment	NOUN
framr-1736	166	52	:	:	PUNCT
framr-1736	166	53	they	they	PRON
framr-1736	166	54	are	be	AUX
framr-1736	166	55	closely	closely	ADV
framr-1736	166	56	related	relate	VERB
framr-1736	166	57	to	to	ADP
framr-1736	166	58	the	the	DET
framr-1736	166	59	management	management	NOUN
framr-1736	166	60	capabilities	capability	NOUN
framr-1736	166	61	,	,	PUNCT
framr-1736	166	62	pressures	pressure	NOUN
framr-1736	166	63	,	,	PUNCT
framr-1736	166	64	and	and	CCONJ
framr-1736	166	65	its	its	PRON
framr-1736	166	66	relationship	relationship	NOUN
framr-1736	166	67	with	with	ADP
framr-1736	166	68	internal	internal	ADJ
framr-1736	166	69	control	control	NOUN
framr-1736	166	70	as	as	ADV
framr-1736	166	71	well	well	ADV
framr-1736	166	72	as	as	ADP
framr-1736	166	73	the	the	DET
framr-1736	166	74	financial	financial	ADJ
framr-1736	166	75	reporting	reporting	NOUN
framr-1736	166	76	.	.	PUNCT
framr-1736	167	1			PRON
framr-1736	167	2	risk	risk	NOUN
framr-1736	167	3	factors	factor	NOUN
framr-1736	167	4	related	relate	VERB
framr-1736	167	5	to	to	ADP
framr-1736	167	6	industry	industry	NOUN
framr-1736	167	7	circumstances	circumstance	NOUN
framr-1736	167	8	:	:	PUNCT
framr-1736	167	9	they	they	PRON
framr-1736	167	10	involve	involve	VERB
framr-1736	167	11	the	the	DET
framr-1736	167	12	economic	economic	ADJ
framr-1736	167	13	and	and	CCONJ
framr-1736	167	14	organizational	organizational	ADJ
framr-1736	167	15	environment	environment	NOUN
framr-1736	167	16	where	where	SCONJ
framr-1736	167	17	the	the	DET
framr-1736	167	18	facility	facility	NOUN
framr-1736	167	19	operates	operate	VERB
framr-1736	167	20	.	.	PUNCT
framr-1736	168	1			PRON
framr-1736	168	2	risk	risk	NOUN
framr-1736	168	3	factors	factor	NOUN
framr-1736	168	4	related	relate	VERB
framr-1736	168	5	to	to	ADP
framr-1736	168	6	operational	operational	ADJ
framr-1736	168	7	characteristics	characteristic	NOUN
framr-1736	168	8	and	and	CCONJ
framr-1736	168	9	financial	financial	ADJ
framr-1736	168	10	stability	stability	NOUN
framr-1736	168	11	:	:	PUNCT
framr-1736	168	12	they	they	PRON
framr-1736	168	13	are	be	AUX
framr-1736	168	14	associated	associate	VERB
framr-1736	168	15	with	with	ADP
framr-1736	168	16	the	the	DET
framr-1736	168	17	complicated	complicated	ADJ
framr-1736	168	18	nature	nature	NOUN
framr-1736	168	19	,	,	PUNCT
framr-1736	168	20	transactions	transaction	NOUN
framr-1736	168	21	,	,	PUNCT
framr-1736	168	22	financial	financial	ADJ
framr-1736	168	23	status	status	NOUN
framr-1736	168	24	,	,	PUNCT
framr-1736	168	25	and	and	CCONJ
framr-1736	168	26	profits	profit	NOUN
framr-1736	168	27	of	of	ADP
framr-1736	168	28	the	the	DET
framr-1736	168	29	facility	facility	NOUN
framr-1736	168	30	.	.	PUNCT
framr-1736	169	1	accordingly	accordingly	ADV
framr-1736	169	2	,	,	PUNCT
framr-1736	169	3	farag	farag	PROPN
framr-1736	169	4	(	(	PUNCT
framr-1736	169	5	2009	2009	NUM
framr-1736	169	6	)	)	PUNCT
framr-1736	169	7	claims	claim	VERB
framr-1736	169	8	that	that	SCONJ
framr-1736	169	9	factors	factor	NOUN
framr-1736	169	10	of	of	ADP
framr-1736	169	11	creative	creative	ADJ
framr-1736	169	12	accounting	accounting	NOUN
framr-1736	169	13	risks	risk	NOUN
framr-1736	169	14	should	should	AUX
framr-1736	169	15	be	be	AUX
framr-1736	169	16	classified	classify	VERB
framr-1736	169	17	based	base	VERB
framr-1736	169	18	on	on	ADP
framr-1736	169	19	the	the	DET
framr-1736	169	20	triangle	triangle	NOUN
framr-1736	169	21	of	of	ADP
framr-1736	169	22	creative	creative	ADJ
framr-1736	169	23	accounting	accounting	NOUN
framr-1736	169	24	risks	risk	NOUN
framr-1736	169	25	which	which	PRON
framr-1736	169	26	involve	involve	VERB
framr-1736	169	27	the	the	DET
framr-1736	169	28	three	three	NUM
framr-1736	169	29	following	follow	VERB
framr-1736	169	30	factors	factor	NOUN
framr-1736	169	31	:	:	PUNCT
framr-1736	169	32			NOUN
framr-1736	169	33	motivational	motivational	ADJ
framr-1736	169	34	factors	factor	NOUN
framr-1736	169	35	:	:	PUNCT
framr-1736	169	36	the	the	DET
framr-1736	169	37	management	management	NOUN
framr-1736	169	38	's	's	PART
framr-1736	169	39	willingness	willingness	NOUN
framr-1736	169	40	to	to	PART
framr-1736	169	41	do	do	AUX
framr-1736	169	42	creative	creative	ADJ
framr-1736	169	43	accounting	accounting	NOUN
framr-1736	169	44	practices	practice	NOUN
framr-1736	169	45	in	in	ADP
framr-1736	169	46	the	the	DET
framr-1736	169	47	financial	financial	ADJ
framr-1736	169	48	statements	statement	NOUN
framr-1736	169	49	.	.	PUNCT
framr-1736	170	1			X
framr-1736	170	2	opportunities	opportunity	NOUN
framr-1736	170	3	-	-	PUNCT
framr-1736	170	4	related	relate	VERB
framr-1736	170	5	factors	factor	NOUN
framr-1736	170	6	:	:	PUNCT
framr-1736	170	7	the	the	DET
framr-1736	170	8	opportunity	opportunity	NOUN
framr-1736	170	9	to	to	PART
framr-1736	170	10	perform	perform	VERB
framr-1736	170	11	creative	creative	ADJ
framr-1736	170	12	accounting	accounting	NOUN
framr-1736	170	13	practices	practice	NOUN
framr-1736	170	14	and	and	CCONJ
framr-1736	170	15	the	the	DET
framr-1736	170	16	possibility	possibility	NOUN
framr-1736	170	17	of	of	ADP
framr-1736	170	18	their	their	PRON
framr-1736	170	19	occurrence	occurrence	NOUN
framr-1736	170	20	in	in	ADP
framr-1736	170	21	the	the	DET
framr-1736	170	22	financial	financial	ADJ
framr-1736	170	23	statements	statement	NOUN
framr-1736	170	24	.	.	PUNCT
framr-1736	171	1	these	these	DET
framr-1736	171	2	factors	factor	NOUN
framr-1736	171	3	are	be	AUX
framr-1736	171	4	represented	represent	VERB
framr-1736	171	5	in	in	ADP
framr-1736	171	6	weakness	weakness	NOUN
framr-1736	171	7	of	of	ADP
framr-1736	171	8	the	the	DET
framr-1736	171	9	internal	internal	ADJ
framr-1736	171	10	control	control	NOUN
framr-1736	171	11	structure	structure	NOUN
framr-1736	171	12	.	.	PUNCT
framr-1736	172	1			X
framr-1736	172	2	logical	logical	ADJ
framr-1736	172	3	justifications	justification	NOUN
framr-1736	172	4	:	:	PUNCT
framr-1736	172	5	the	the	DET
framr-1736	172	6	ability	ability	NOUN
framr-1736	172	7	of	of	ADP
framr-1736	172	8	those	those	PRON
framr-1736	172	9	involved	involve	VERB
framr-1736	172	10	in	in	ADP
framr-1736	172	11	creative	creative	ADJ
framr-1736	172	12	accounting	accounting	NOUN
framr-1736	172	13	practices	practice	NOUN
framr-1736	172	14	to	to	PART
framr-1736	172	15	justify	justify	VERB
framr-1736	172	16	their	their	PRON
framr-1736	172	17	action	action	NOUN
framr-1736	172	18	,	,	PUNCT
framr-1736	172	19	especially	especially	ADV
framr-1736	172	20	in	in	ADP
framr-1736	172	21	light	light	NOUN
framr-1736	172	22	of	of	ADP
framr-1736	172	23	opportunities	opportunity	NOUN
framr-1736	172	24	availability	availability	NOUN
framr-1736	172	25	,	,	PUNCT
framr-1736	172	26	because	because	SCONJ
framr-1736	172	27	they	they	PRON
framr-1736	172	28	usually	usually	ADV
framr-1736	172	29	have	have	VERB
framr-1736	172	30	the	the	DET
framr-1736	172	31	ability	ability	NOUN
framr-1736	172	32	to	to	PART
framr-1736	172	33	deceive	deceive	VERB
framr-1736	172	34	.	.	PUNCT
framr-1736	173	1	risk	risk	NOUN
framr-1736	173	2	model	model	NOUN
framr-1736	173	3	reveals	reveal	VERB
framr-1736	173	4	that	that	SCONJ
framr-1736	173	5	the	the	DET
framr-1736	173	6	auditor	auditor	NOUN
framr-1736	173	7	successfully	successfully	ADV
framr-1736	173	8	detect	detect	VERB
framr-1736	173	9	these	these	DET
framr-1736	173	10	practices	practice	NOUN
framr-1736	173	11	if	if	SCONJ
framr-1736	173	12	he	he	PRON
framr-1736	173	13	is	be	AUX
framr-1736	173	14	able	able	ADJ
framr-1736	173	15	to	to	PART
framr-1736	173	16	:	:	PUNCT
framr-1736	173	17			PRON
framr-1736	173	18	properly	properly	ADV
framr-1736	173	19	identify	identify	VERB
framr-1736	173	20	factors	factor	NOUN
framr-1736	173	21	of	of	ADP
framr-1736	173	22	creative	creative	ADJ
framr-1736	173	23	accounting	accounting	NOUN
framr-1736	173	24	risks	risk	NOUN
framr-1736	173	25	.	.	PUNCT
framr-1736	174	1			NOUN
framr-1736	174	2	assess	assess	VERB
framr-1736	174	3	creative	creative	ADJ
framr-1736	174	4	accounting	accounting	NOUN
framr-1736	174	5	risks	risk	NOUN
framr-1736	174	6	accordingly	accordingly	ADV
framr-1736	174	7	.	.	PUNCT
framr-1736	175	1			PROPN
framr-1736	175	2	establish	establish	VERB
framr-1736	175	3	audit	audit	NOUN
framr-1736	175	4	procedures	procedure	NOUN
framr-1736	175	5	that	that	PRON
framr-1736	175	6	reduce	reduce	VERB
framr-1736	175	7	the	the	DET
framr-1736	175	8	risks	risk	NOUN
framr-1736	175	9	of	of	ADP
framr-1736	175	10	material	material	NOUN
framr-1736	175	11	distortions	distortion	NOUN
framr-1736	175	12	in	in	ADP
framr-1736	175	13	the	the	DET
framr-1736	175	14	financial	financial	ADJ
framr-1736	175	15	statements	statement	NOUN
framr-1736	175	16	resulting	result	VERB
framr-1736	175	17	from	from	ADP
framr-1736	175	18	undetected	undetected	ADJ
framr-1736	175	19	creative	creative	ADJ
framr-1736	175	20	accounting	accounting	NOUN
framr-1736	175	21	practices	practice	NOUN
framr-1736	175	22	.	.	PUNCT
framr-1736	176	1	9	9	X
framr-1736	176	2	.	.	X
framr-1736	176	3	literature	literature	PROPN
framr-1736	176	4	review	review	PROPN
framr-1736	176	5	alwashali	alwashali	PROPN
framr-1736	176	6	(	(	PUNCT
framr-1736	176	7	2010	2010	NUM
framr-1736	176	8	)	)	PUNCT
framr-1736	176	9	measured	measure	VERB
framr-1736	176	10	the	the	DET
framr-1736	176	11	auditors	auditor	NOUN
framr-1736	176	12	'	'	PART
framr-1736	176	13	perception	perception	NOUN
framr-1736	176	14	of	of	ADP
framr-1736	176	15	the	the	DET
framr-1736	176	16	responsibility	responsibility	NOUN
framr-1736	176	17	to	to	PART
framr-1736	176	18	assess	assess	VERB
framr-1736	176	19	and	and	CCONJ
framr-1736	176	20	detect	detect	VERB
framr-1736	176	21	management	management	NOUN
framr-1736	176	22	fraud	fraud	NOUN
framr-1736	176	23	and	and	CCONJ
framr-1736	176	24	their	their	PRON
framr-1736	176	25	response	response	NOUN
framr-1736	176	26	to	to	PART
framr-1736	176	27	fraud	fraud	VERB
framr-1736	176	28	risks	risk	NOUN
framr-1736	176	29	,	,	PUNCT
framr-1736	176	30	as	as	ADV
framr-1736	176	31	well	well	ADV
framr-1736	176	32	as	as	ADP
framr-1736	176	33	the	the	DET
framr-1736	176	34	relative	relative	ADJ
framr-1736	176	35	effect	effect	NOUN
framr-1736	176	36	of	of	ADP
framr-1736	176	37	their	their	PRON
framr-1736	176	38	characteristics	characteristic	NOUN
framr-1736	176	39	on	on	ADP
framr-1736	176	40	detecting	detect	VERB
framr-1736	176	41	management	management	NOUN
framr-1736	176	42	fraud	fraud	NOUN
framr-1736	176	43	.	.	PUNCT
framr-1736	177	1	financial	financial	ADJ
framr-1736	177	2	risk	risk	NOUN
framr-1736	177	3	and	and	CCONJ
framr-1736	177	4	management	management	NOUN
framr-1736	177	5	reviews	review	NOUN
framr-1736	177	6	,	,	PUNCT
framr-1736	177	7	2020	2020	NUM
framr-1736	177	8	,	,	PUNCT
framr-1736	177	9	6(1	6(1	NUM
framr-1736	177	10	):	):	PUNCT
framr-1736	177	11	22	22	NUM
framr-1736	177	12	-	-	SYM
framr-1736	177	13	39	39	NUM
framr-1736	177	14	29	29	NUM
framr-1736	177	15	©	©	PROPN
framr-1736	177	16	2020	2020	NUM
framr-1736	177	17	conscientia	conscientia	PROPN
framr-1736	177	18	beam	beam	PROPN
framr-1736	177	19	.	.	PUNCT
framr-1736	178	1	all	all	DET
framr-1736	178	2	rights	right	NOUN
framr-1736	178	3	reserved	reserve	VERB
framr-1736	178	4	.	.	PUNCT
framr-1736	179	1	hamada	hamada	PROPN
framr-1736	179	2	(	(	PUNCT
framr-1736	179	3	2010	2010	NUM
framr-1736	179	4	)	)	PUNCT
framr-1736	179	5	covered	cover	VERB
framr-1736	179	6	the	the	DET
framr-1736	179	7	activities	activity	NOUN
framr-1736	179	8	carried	carry	VERB
framr-1736	179	9	out	out	ADP
framr-1736	179	10	by	by	ADP
framr-1736	179	11	the	the	DET
framr-1736	179	12	audit	audit	NOUN
framr-1736	179	13	committees	committee	NOUN
framr-1736	179	14	to	to	PART
framr-1736	179	15	reduce	reduce	VERB
framr-1736	179	16	creative	creative	ADJ
framr-1736	179	17	accounting	accounting	NOUN
framr-1736	179	18	practices	practice	NOUN
framr-1736	179	19	,	,	PUNCT
framr-1736	179	20	and	and	CCONJ
framr-1736	179	21	the	the	DET
framr-1736	179	22	views	view	NOUN
framr-1736	179	23	of	of	ADP
framr-1736	179	24	external	external	ADJ
framr-1736	179	25	auditors	auditor	NOUN
framr-1736	179	26	and	and	CCONJ
framr-1736	179	27	members	member	NOUN
framr-1736	179	28	of	of	ADP
framr-1736	179	29	audit	audit	NOUN
framr-1736	179	30	committee	committee	NOUN
framr-1736	179	31	on	on	ADP
framr-1736	179	32	the	the	DET
framr-1736	179	33	role	role	NOUN
framr-1736	179	34	of	of	ADP
framr-1736	179	35	audit	audit	NOUN
framr-1736	179	36	committee	committee	NOUN
framr-1736	179	37	in	in	ADP
framr-1736	179	38	reducing	reduce	VERB
framr-1736	179	39	these	these	DET
framr-1736	179	40	practices	practice	NOUN
framr-1736	179	41	.	.	PUNCT
framr-1736	180	1	to	to	PART
framr-1736	180	2	achieve	achieve	VERB
framr-1736	180	3	the	the	DET
framr-1736	180	4	study	study	NOUN
framr-1736	180	5	objective	objective	NOUN
framr-1736	180	6	,	,	PUNCT
framr-1736	180	7	the	the	DET
framr-1736	180	8	deductive	deductive	ADJ
framr-1736	180	9	inductive	inductive	ADJ
framr-1736	180	10	approach	approach	NOUN
framr-1736	180	11	was	be	AUX
framr-1736	180	12	adopted	adopt	VERB
framr-1736	180	13	.	.	PUNCT
framr-1736	181	1	the	the	DET
framr-1736	181	2	researcher	researcher	NOUN
framr-1736	181	3	distributed	distribute	VERB
framr-1736	181	4	a	a	DET
framr-1736	181	5	questionnaire	questionnaire	NOUN
framr-1736	181	6	to	to	ADP
framr-1736	181	7	some	some	DET
framr-1736	181	8	external	external	ADJ
framr-1736	181	9	auditors	auditor	NOUN
framr-1736	181	10	and	and	CCONJ
framr-1736	181	11	members	member	NOUN
framr-1736	181	12	of	of	ADP
framr-1736	181	13	the	the	DET
framr-1736	181	14	audit	audit	NOUN
framr-1736	181	15	committee	committee	NOUN
framr-1736	181	16	in	in	ADP
framr-1736	181	17	joint	joint	ADJ
framr-1736	181	18	-	-	PUNCT
framr-1736	181	19	stock	stock	NOUN
framr-1736	181	20	companies	company	NOUN
framr-1736	181	21	in	in	ADP
framr-1736	181	22	syria	syria	PROPN
framr-1736	181	23	.	.	PUNCT
framr-1736	182	1	the	the	DET
framr-1736	182	2	questionnaire	questionnaire	NOUN
framr-1736	182	3	comprised	comprise	VERB
framr-1736	182	4	the	the	DET
framr-1736	182	5	audit	audit	NOUN
framr-1736	182	6	committees	committee	NOUN
framr-1736	182	7	'	'	PART
framr-1736	182	8	activities	activity	NOUN
framr-1736	182	9	when	when	SCONJ
framr-1736	182	10	carrying	carry	VERB
framr-1736	182	11	out	out	ADP
framr-1736	182	12	their	their	PRON
framr-1736	182	13	tasks	task	NOUN
framr-1736	182	14	to	to	PART
framr-1736	182	15	reduce	reduce	VERB
framr-1736	182	16	these	these	DET
framr-1736	182	17	practice	practice	NOUN
framr-1736	182	18	in	in	ADP
framr-1736	182	19	companies	company	NOUN
framr-1736	182	20	.	.	PUNCT
framr-1736	183	1	salome	salome	PROPN
framr-1736	183	2	,	,	PUNCT
framr-1736	183	3	ogbonna	ogbonna	PROPN
framr-1736	183	4	,	,	PUNCT
framr-1736	183	5	marcel	marcel	PROPN
framr-1736	183	6	,	,	PUNCT
framr-1736	183	7	and	and	CCONJ
framr-1736	183	8	echezonachi	echezonachi	PROPN
framr-1736	183	9	(	(	PUNCT
framr-1736	183	10	2012	2012	NUM
framr-1736	183	11	)	)	PUNCT
framr-1736	183	12	addressed	address	VERB
framr-1736	183	13	the	the	DET
framr-1736	183	14	impact	impact	NOUN
framr-1736	183	15	of	of	ADP
framr-1736	183	16	creative	creative	ADJ
framr-1736	183	17	accounting	accounting	NOUN
framr-1736	183	18	on	on	ADP
framr-1736	183	19	accountants	accountant	NOUN
framr-1736	183	20	'	'	PART
framr-1736	183	21	performance	performance	NOUN
framr-1736	183	22	when	when	SCONJ
framr-1736	183	23	reporting	report	VERB
framr-1736	183	24	financial	financial	ADJ
framr-1736	183	25	statements	statement	NOUN
framr-1736	183	26	and	and	CCONJ
framr-1736	183	27	data	datum	NOUN
framr-1736	183	28	in	in	ADP
framr-1736	183	29	nigeria	nigeria	PROPN
framr-1736	183	30	,	,	PUNCT
framr-1736	183	31	the	the	DET
framr-1736	183	32	financial	financial	ADJ
framr-1736	183	33	reporting	reporting	NOUN
framr-1736	183	34	system	system	NOUN
framr-1736	183	35	,	,	PUNCT
framr-1736	183	36	the	the	DET
framr-1736	183	37	process	process	NOUN
framr-1736	183	38	of	of	ADP
framr-1736	183	39	choosing	choose	VERB
framr-1736	183	40	an	an	DET
framr-1736	183	41	accounting	accounting	NOUN
framr-1736	183	42	policy	policy	NOUN
framr-1736	183	43	,	,	PUNCT
framr-1736	183	44	and	and	CCONJ
framr-1736	183	45	handling	handle	VERB
framr-1736	183	46	financial	financial	ADJ
framr-1736	183	47	reports	report	NOUN
framr-1736	183	48	.	.	PUNCT
framr-1736	184	1	they	they	PRON
framr-1736	184	2	also	also	ADV
framr-1736	184	3	aimed	aim	VERB
framr-1736	184	4	to	to	PART
framr-1736	184	5	verify	verify	VERB
framr-1736	184	6	whether	whether	SCONJ
framr-1736	184	7	a	a	DET
framr-1736	184	8	well	well	ADV
framr-1736	184	9	-	-	PUNCT
framr-1736	184	10	designed	design	VERB
framr-1736	184	11	framework	framework	NOUN
framr-1736	184	12	of	of	ADP
framr-1736	184	13	accounting	accounting	NOUN
framr-1736	184	14	regulations	regulation	NOUN
framr-1736	184	15	can	can	AUX
framr-1736	184	16	reduce	reduce	VERB
framr-1736	184	17	creative	creative	ADJ
framr-1736	184	18	accounting	accounting	NOUN
framr-1736	184	19	practices	practice	NOUN
framr-1736	184	20	in	in	ADP
framr-1736	184	21	the	the	DET
framr-1736	184	22	financial	financial	ADJ
framr-1736	184	23	reports	report	NOUN
framr-1736	184	24	of	of	ADP
framr-1736	184	25	companies	company	NOUN
framr-1736	184	26	.	.	PUNCT
framr-1736	185	1	the	the	DET
framr-1736	185	2	study	study	NOUN
framr-1736	185	3	employed	employ	VERB
framr-1736	185	4	empirical	empirical	ADJ
framr-1736	185	5	survey	survey	NOUN
framr-1736	185	6	.	.	PUNCT
framr-1736	186	1	(	(	PUNCT
framr-1736	186	2	227	227	NUM
framr-1736	186	3	)	)	PUNCT
framr-1736	186	4	out	out	ADP
framr-1736	186	5	of	of	ADP
framr-1736	186	6	(	(	PUNCT
framr-1736	186	7	500	500	NUM
framr-1736	186	8	)	)	PUNCT
framr-1736	186	9	participants	participant	NOUN
framr-1736	186	10	were	be	AUX
framr-1736	186	11	selected	select	VERB
framr-1736	186	12	.	.	PUNCT
framr-1736	187	1	almaqtari	almaqtari	PROPN
framr-1736	187	2	(	(	PUNCT
framr-1736	187	3	2011	2011	NUM
framr-1736	187	4	)	)	PUNCT
framr-1736	187	5	investigated	investigate	VERB
framr-1736	187	6	improving	improve	VERB
framr-1736	187	7	quality	quality	NOUN
framr-1736	187	8	,	,	PUNCT
framr-1736	187	9	addressing	address	VERB
framr-1736	187	10	changes	change	NOUN
framr-1736	187	11	of	of	ADP
framr-1736	187	12	the	the	DET
framr-1736	187	13	competitive	competitive	ADJ
framr-1736	187	14	environment	environment	NOUN
framr-1736	187	15	in	in	ADP
framr-1736	187	16	auditing	auditing	NOUN
framr-1736	187	17	market	market	NOUN
framr-1736	187	18	,	,	PUNCT
framr-1736	187	19	and	and	CCONJ
framr-1736	187	20	reducing	reduce	VERB
framr-1736	187	21	audit	audit	NOUN
framr-1736	187	22	risks	risk	NOUN
framr-1736	187	23	through	through	ADP
framr-1736	187	24	highlighting	highlight	VERB
framr-1736	187	25	the	the	DET
framr-1736	187	26	auditor	auditor	NOUN
framr-1736	187	27	's	's	PART
framr-1736	187	28	professional	professional	ADJ
framr-1736	187	29	role	role	NOUN
framr-1736	187	30	in	in	ADP
framr-1736	187	31	improving	improve	VERB
framr-1736	187	32	audit	audit	NOUN
framr-1736	187	33	risks	risk	NOUN
framr-1736	187	34	estimates	estimate	NOUN
framr-1736	187	35	in	in	ADP
framr-1736	187	36	yemen	yemen	PROPN
framr-1736	187	37	.	.	PUNCT
framr-1736	188	1	moreover	moreover	ADV
framr-1736	188	2	,	,	PUNCT
framr-1736	188	3	a	a	DET
framr-1736	188	4	field	field	NOUN
framr-1736	188	5	study	study	NOUN
framr-1736	188	6	,	,	PUNCT
framr-1736	188	7	focusing	focus	VERB
framr-1736	188	8	on	on	ADP
framr-1736	188	9	the	the	DET
framr-1736	188	10	yemeni	yemeni	ADJ
framr-1736	188	11	business	business	NOUN
framr-1736	188	12	environment	environment	NOUN
framr-1736	188	13	and	and	CCONJ
framr-1736	188	14	involving	involve	VERB
framr-1736	188	15	a	a	DET
framr-1736	188	16	sample	sample	NOUN
framr-1736	188	17	of	of	ADP
framr-1736	188	18	auditors	auditor	NOUN
framr-1736	188	19	,	,	PUNCT
framr-1736	188	20	was	be	AUX
framr-1736	188	21	conducted	conduct	VERB
framr-1736	188	22	.	.	PUNCT
framr-1736	189	1	the	the	DET
framr-1736	189	2	results	result	NOUN
framr-1736	189	3	of	of	ADP
framr-1736	189	4	the	the	DET
framr-1736	189	5	theoretical	theoretical	ADJ
framr-1736	189	6	and	and	CCONJ
framr-1736	189	7	field	field	NOUN
framr-1736	189	8	study	study	NOUN
framr-1736	189	9	highlighted	highlight	VERB
framr-1736	189	10	the	the	DET
framr-1736	189	11	importance	importance	NOUN
framr-1736	189	12	of	of	ADP
framr-1736	189	13	the	the	DET
framr-1736	189	14	auditor	auditor	NOUN
framr-1736	189	15	's	's	PART
framr-1736	189	16	professional	professional	ADJ
framr-1736	189	17	specialization	specialization	NOUN
framr-1736	189	18	in	in	ADP
framr-1736	189	19	auditing	auditing	NOUN
framr-1736	189	20	which	which	PRON
framr-1736	189	21	improves	improve	VERB
framr-1736	189	22	the	the	DET
framr-1736	189	23	efficacy	efficacy	NOUN
framr-1736	189	24	of	of	ADP
framr-1736	189	25	audit	audit	NOUN
framr-1736	189	26	risk	risk	NOUN
framr-1736	189	27	assessment	assessment	NOUN
framr-1736	189	28	represented	represent	VERB
framr-1736	189	29	in	in	ADP
framr-1736	189	30	control	control	NOUN
framr-1736	189	31	risk	risk	NOUN
framr-1736	189	32	,	,	PUNCT
framr-1736	189	33	detection	detection	NOUN
framr-1736	189	34	risk	risk	NOUN
framr-1736	189	35	,	,	PUNCT
framr-1736	189	36	and	and	CCONJ
framr-1736	189	37	inherent	inherent	ADJ
framr-1736	189	38	risk	risk	NOUN
framr-1736	189	39	.	.	PUNCT
framr-1736	190	1	this	this	PRON
framr-1736	190	2	is	be	AUX
framr-1736	190	3	accomplished	accomplish	VERB
framr-1736	190	4	through	through	ADP
framr-1736	190	5	the	the	DET
framr-1736	190	6	accurate	accurate	ADJ
framr-1736	190	7	defining	defining	NOUN
framr-1736	190	8	of	of	ADP
framr-1736	190	9	compliance	compliance	NOUN
framr-1736	190	10	tests	test	NOUN
framr-1736	190	11	,	,	PUNCT
framr-1736	190	12	improving	improve	VERB
framr-1736	190	13	the	the	DET
framr-1736	190	14	decisions	decision	NOUN
framr-1736	190	15	of	of	ADP
framr-1736	190	16	audit	audit	NOUN
framr-1736	190	17	process	process	NOUN
framr-1736	190	18	planning	planning	NOUN
framr-1736	190	19	,	,	PUNCT
framr-1736	190	20	reinforcing	reinforce	VERB
framr-1736	190	21	the	the	DET
framr-1736	190	22	auditor	auditor	NOUN
framr-1736	190	23	's	's	PART
framr-1736	190	24	independence	independence	NOUN
framr-1736	190	25	,	,	PUNCT
framr-1736	190	26	detecting	detect	VERB
framr-1736	190	27	profit	profit	NOUN
framr-1736	190	28	management	management	NOUN
framr-1736	190	29	cases	case	NOUN
framr-1736	190	30	,	,	PUNCT
framr-1736	190	31	upgrade	upgrade	VERB
framr-1736	190	32	professional	professional	ADJ
framr-1736	190	33	competition	competition	NOUN
framr-1736	190	34	among	among	ADP
framr-1736	190	35	audit	audit	NOUN
framr-1736	190	36	offices	office	NOUN
framr-1736	190	37	,	,	PUNCT
framr-1736	190	38	and	and	CCONJ
framr-1736	190	39	reducing	reduce	VERB
framr-1736	190	40	the	the	DET
framr-1736	190	41	cases	case	NOUN
framr-1736	190	42	of	of	ADP
framr-1736	190	43	using	use	VERB
framr-1736	190	44	experts	expert	NOUN
framr-1736	190	45	.	.	PUNCT
framr-1736	191	1	the	the	DET
framr-1736	191	2	aforementioned	aforementioned	ADJ
framr-1736	191	3	variables	variable	NOUN
framr-1736	191	4	reflect	reflect	VERB
framr-1736	191	5	the	the	DET
framr-1736	191	6	quality	quality	NOUN
framr-1736	191	7	of	of	ADP
framr-1736	191	8	professional	professional	ADJ
framr-1736	191	9	performance	performance	NOUN
framr-1736	191	10	.	.	PUNCT
framr-1736	192	1	this	this	DET
framr-1736	192	2	agreement	agreement	NOUN
framr-1736	192	3	reflects	reflect	VERB
framr-1736	192	4	the	the	DET
framr-1736	192	5	auditors	auditor	NOUN
framr-1736	192	6	'	'	PART
framr-1736	192	7	perception	perception	NOUN
framr-1736	192	8	of	of	ADP
framr-1736	192	9	the	the	DET
framr-1736	192	10	importance	importance	NOUN
framr-1736	192	11	of	of	ADP
framr-1736	192	12	auditing	audit	VERB
framr-1736	192	13	specialization	specialization	NOUN
framr-1736	192	14	in	in	ADP
framr-1736	192	15	improving	improve	VERB
framr-1736	192	16	the	the	DET
framr-1736	192	17	quality	quality	NOUN
framr-1736	192	18	of	of	ADP
framr-1736	192	19	professional	professional	ADJ
framr-1736	192	20	performance	performance	NOUN
framr-1736	192	21	.	.	PUNCT
framr-1736	193	1	karim	karim	PROPN
framr-1736	193	2	et	et	PROPN
framr-1736	193	3	al	al	PROPN
framr-1736	193	4	.	.	PROPN
framr-1736	194	1	(	(	PUNCT
framr-1736	194	2	2011	2011	NUM
framr-1736	194	3	)	)	PUNCT
framr-1736	194	4	tackled	tackle	VERB
framr-1736	194	5	causes	cause	NOUN
framr-1736	194	6	,	,	PUNCT
framr-1736	194	7	techniques	technique	NOUN
framr-1736	194	8	,	,	PUNCT
framr-1736	194	9	and	and	CCONJ
framr-1736	194	10	consequences	consequence	NOUN
framr-1736	194	11	of	of	ADP
framr-1736	194	12	creative	creative	ADJ
framr-1736	194	13	accounting	accounting	NOUN
framr-1736	194	14	.	.	PUNCT
framr-1736	195	1	findings	finding	NOUN
framr-1736	195	2	of	of	ADP
framr-1736	195	3	the	the	DET
framr-1736	195	4	descriptive	descriptive	ADJ
framr-1736	195	5	statistics	statistic	NOUN
framr-1736	195	6	revealed	reveal	VERB
framr-1736	195	7	that	that	SCONJ
framr-1736	195	8	the	the	DET
framr-1736	195	9	perceptions	perception	NOUN
framr-1736	195	10	of	of	ADP
framr-1736	195	11	the	the	DET
framr-1736	195	12	three	three	NUM
framr-1736	195	13	categories	category	NOUN
framr-1736	195	14	of	of	ADP
framr-1736	195	15	the	the	DET
framr-1736	195	16	participants	participant	NOUN
framr-1736	195	17	are	be	AUX
framr-1736	195	18	different	different	ADJ
framr-1736	195	19	about	about	ADP
framr-1736	195	20	the	the	DET
framr-1736	195	21	various	various	ADJ
framr-1736	195	22	aspects	aspect	NOUN
framr-1736	195	23	of	of	ADP
framr-1736	195	24	creative	creative	ADJ
framr-1736	195	25	accounting	accounting	NOUN
framr-1736	195	26	.they	.they	PRON
framr-1736	195	27	also	also	ADV
framr-1736	195	28	showed	show	VERB
framr-1736	195	29	the	the	DET
framr-1736	195	30	opinions	opinion	NOUN
framr-1736	195	31	and	and	CCONJ
framr-1736	195	32	concerns	concern	NOUN
framr-1736	195	33	of	of	ADP
framr-1736	195	34	internal	internal	ADJ
framr-1736	195	35	auditors	auditor	NOUN
framr-1736	195	36	,	,	PUNCT
framr-1736	195	37	external	external	ADJ
framr-1736	195	38	auditors	auditor	NOUN
framr-1736	195	39	and	and	CCONJ
framr-1736	195	40	accountants	accountant	NOUN
framr-1736	195	41	on	on	ADP
framr-1736	195	42	these	these	DET
framr-1736	195	43	practices	practice	NOUN
framr-1736	195	44	continuity	continuity	NOUN
framr-1736	195	45	.	.	PUNCT
framr-1736	196	1	they	they	PRON
framr-1736	196	2	study	study	VERB
framr-1736	196	3	revealed	reveal	VERB
framr-1736	196	4	that	that	SCONJ
framr-1736	196	5	creative	creative	ADJ
framr-1736	196	6	accounting	accounting	NOUN
framr-1736	196	7	is	be	AUX
framr-1736	196	8	a	a	DET
framr-1736	196	9	global	global	ADJ
framr-1736	196	10	one	one	NUM
framr-1736	196	11	and	and	CCONJ
framr-1736	196	12	accounting	accounting	NOUN
framr-1736	196	13	policy	policy	NOUN
framr-1736	196	14	choice	choice	NOUN
framr-1736	196	15	represents	represent	VERB
framr-1736	196	16	a	a	DET
framr-1736	196	17	particular	particular	ADJ
framr-1736	196	18	problem	problem	NOUN
framr-1736	196	19	for	for	ADP
framr-1736	196	20	both	both	DET
framr-1736	196	21	developed	developed	ADJ
framr-1736	196	22	and	and	CCONJ
framr-1736	196	23	developing	develop	VERB
framr-1736	196	24	countries	country	NOUN
framr-1736	196	25	.	.	PUNCT
framr-1736	197	1	furthermore	furthermore	ADV
framr-1736	197	2	,	,	PUNCT
framr-1736	197	3	various	various	ADJ
framr-1736	197	4	methods	method	NOUN
framr-1736	197	5	encourage	encourage	VERB
framr-1736	197	6	managers	manager	NOUN
framr-1736	197	7	to	to	PART
framr-1736	197	8	engage	engage	VERB
framr-1736	197	9	in	in	ADP
framr-1736	197	10	creative	creative	ADJ
framr-1736	197	11	accounting	accounting	NOUN
framr-1736	197	12	.	.	PUNCT
framr-1736	198	1	in	in	ADP
framr-1736	198	2	addition	addition	NOUN
framr-1736	198	3	,	,	PUNCT
framr-1736	198	4	accountants	accountant	NOUN
framr-1736	198	5	who	who	PRON
framr-1736	198	6	accept	accept	VERB
framr-1736	198	7	the	the	DET
framr-1736	198	8	ethical	ethical	ADJ
framr-1736	198	9	challenge	challenge	NOUN
framr-1736	198	10	that	that	SCONJ
framr-1736	198	11	creative	creative	ADJ
framr-1736	198	12	accounting	accounting	NOUN
framr-1736	198	13	raise	raise	NOUN
framr-1736	198	14	need	need	VERB
framr-1736	198	15	to	to	PART
framr-1736	198	16	be	be	AUX
framr-1736	198	17	aware	aware	ADJ
framr-1736	198	18	of	of	ADP
framr-1736	198	19	the	the	DET
framr-1736	198	20	scope	scope	NOUN
framr-1736	198	21	for	for	ADP
framr-1736	198	22	both	both	DET
framr-1736	198	23	abuse	abuse	NOUN
framr-1736	198	24	of	of	ADP
framr-1736	198	25	accounting	accounting	NOUN
framr-1736	198	26	policy	policy	NOUN
framr-1736	198	27	choice	choice	NOUN
framr-1736	198	28	and	and	CCONJ
framr-1736	198	29	manipulation	manipulation	NOUN
framr-1736	198	30	of	of	ADP
framr-1736	198	31	transactions	transaction	NOUN
framr-1736	198	32	.	.	PUNCT
framr-1736	199	1	alqateesh	alqateesh	NOUN
framr-1736	199	2	and	and	CCONJ
framr-1736	199	3	alsufi	alsufi	ADJ
framr-1736	199	4	(	(	PUNCT
framr-1736	199	5	2011	2011	NUM
framr-1736	199	6	)	)	PUNCT
framr-1736	199	7	shed	shed	VERB
framr-1736	199	8	light	light	NOUN
framr-1736	199	9	on	on	ADP
framr-1736	199	10	the	the	DET
framr-1736	199	11	most	most	ADV
framr-1736	199	12	important	important	ADJ
framr-1736	199	13	methods	method	NOUN
framr-1736	199	14	adopted	adopt	VERB
framr-1736	199	15	in	in	ADP
framr-1736	199	16	creative	creative	ADJ
framr-1736	199	17	accounting	accounting	NOUN
framr-1736	199	18	and	and	CCONJ
framr-1736	199	19	their	their	PRON
framr-1736	199	20	impact	impact	NOUN
framr-1736	199	21	on	on	ADP
framr-1736	199	22	the	the	DET
framr-1736	199	23	reliability	reliability	NOUN
framr-1736	199	24	of	of	ADP
framr-1736	199	25	accounting	accounting	NOUN
framr-1736	199	26	data	datum	NOUN
framr-1736	199	27	.	.	PUNCT
framr-1736	200	1	they	they	PRON
framr-1736	200	2	also	also	ADV
framr-1736	200	3	aimed	aim	VERB
framr-1736	200	4	to	to	PART
framr-1736	200	5	identify	identify	VERB
framr-1736	200	6	creative	creative	ADJ
framr-1736	200	7	accounting	accounting	NOUN
framr-1736	200	8	practices	practice	NOUN
framr-1736	200	9	and	and	CCONJ
framr-1736	200	10	the	the	DET
framr-1736	200	11	auditor	auditor	NOUN
framr-1736	200	12	's	's	PART
framr-1736	200	13	role	role	NOUN
framr-1736	200	14	in	in	ADP
framr-1736	200	15	such	such	ADJ
framr-1736	200	16	practices	practice	NOUN
framr-1736	200	17	.	.	PUNCT
framr-1736	201	1	the	the	DET
framr-1736	201	2	study	study	NOUN
framr-1736	201	3	adopted	adopt	VERB
framr-1736	201	4	the	the	DET
framr-1736	201	5	descriptive	descriptive	ADJ
framr-1736	201	6	analytical	analytical	ADJ
framr-1736	201	7	approach	approach	NOUN
framr-1736	201	8	and	and	CCONJ
framr-1736	201	9	(	(	PUNCT
framr-1736	201	10	50	50	NUM
framr-1736	201	11	)	)	PUNCT
framr-1736	201	12	questionnaires	questionnaire	NOUN
framr-1736	201	13	were	be	AUX
framr-1736	201	14	distributed	distribute	VERB
framr-1736	201	15	to	to	ADP
framr-1736	201	16	some	some	DET
framr-1736	201	17	audit	audit	NOUN
framr-1736	201	18	offices	office	NOUN
framr-1736	201	19	in	in	ADP
framr-1736	201	20	jordan	jordan	PROPN
framr-1736	201	21	.	.	PUNCT
framr-1736	202	1	the	the	DET
framr-1736	202	2	results	result	NOUN
framr-1736	202	3	exhibited	exhibit	VERB
framr-1736	202	4	that	that	SCONJ
framr-1736	202	5	the	the	DET
framr-1736	202	6	public	public	ADJ
framr-1736	202	7	joint	joint	ADJ
framr-1736	202	8	stock	stock	NOUN
framr-1736	202	9	companies	company	NOUN
framr-1736	202	10	in	in	ADP
framr-1736	202	11	amman	amman	PROPN
framr-1736	202	12	stock	stock	PROPN
framr-1736	202	13	exchange	exchange	PROPN
framr-1736	202	14	do	do	AUX
framr-1736	202	15	not	not	PART
framr-1736	202	16	manipulate	manipulate	VERB
framr-1736	202	17	obligations	obligation	NOUN
framr-1736	202	18	,	,	PUNCT
framr-1736	202	19	revenues	revenue	NOUN
framr-1736	202	20	,	,	PUNCT
framr-1736	202	21	expenses	expense	NOUN
framr-1736	202	22	,	,	PUNCT
framr-1736	202	23	assets	asset	NOUN
framr-1736	202	24	and	and	CCONJ
framr-1736	202	25	property	property	NOUN
framr-1736	202	26	rights	right	NOUN
framr-1736	202	27	using	use	VERB
framr-1736	202	28	creative	creative	ADJ
framr-1736	202	29	accounting	accounting	NOUN
framr-1736	202	30	practices	practice	NOUN
framr-1736	202	31	.	.	PUNCT
framr-1736	203	1	abu	abu	PROPN
framr-1736	203	2	tammam	tammam	NOUN
framr-1736	203	3	(	(	PUNCT
framr-1736	203	4	2013	2013	NUM
framr-1736	203	5	)	)	PUNCT
framr-1736	203	6	aimed	aim	VERB
framr-1736	203	7	to	to	PART
framr-1736	203	8	identify	identify	VERB
framr-1736	203	9	creative	creative	ADJ
framr-1736	203	10	accounting	accounting	NOUN
framr-1736	203	11	practices	practice	NOUN
framr-1736	203	12	used	use	VERB
framr-1736	203	13	in	in	ADP
framr-1736	203	14	cash	cash	NOUN
framr-1736	203	15	flow	flow	NOUN
framr-1736	203	16	statements	statement	NOUN
framr-1736	203	17	,	,	PUNCT
framr-1736	203	18	and	and	CCONJ
framr-1736	203	19	its	its	PRON
framr-1736	203	20	impact	impact	NOUN
framr-1736	203	21	on	on	ADP
framr-1736	203	22	the	the	DET
framr-1736	203	23	reliability	reliability	NOUN
framr-1736	203	24	of	of	ADP
framr-1736	203	25	the	the	DET
framr-1736	203	26	financial	financial	ADJ
framr-1736	203	27	statements	statement	NOUN
framr-1736	203	28	included	include	VERB
framr-1736	203	29	in	in	ADP
framr-1736	203	30	cash	cash	NOUN
framr-1736	203	31	flow	flow	NOUN
framr-1736	203	32	statements	statement	NOUN
framr-1736	203	33	.	.	PUNCT
framr-1736	204	1	to	to	PART
framr-1736	204	2	achieve	achieve	VERB
framr-1736	204	3	the	the	DET
framr-1736	204	4	study	study	NOUN
framr-1736	204	5	objective	objective	NOUN
framr-1736	204	6	,	,	PUNCT
framr-1736	204	7	the	the	DET
framr-1736	204	8	researchers	researcher	NOUN
framr-1736	204	9	addressed	address	VERB
framr-1736	204	10	two	two	NUM
framr-1736	204	11	types	type	NOUN
framr-1736	204	12	of	of	ADP
framr-1736	204	13	data	datum	NOUN
framr-1736	204	14	:	:	PUNCT
framr-1736	204	15	preliminary	preliminary	ADJ
framr-1736	204	16	data	datum	NOUN
framr-1736	204	17	and	and	CCONJ
framr-1736	204	18	secondary	secondary	ADJ
framr-1736	204	19	data	datum	NOUN
framr-1736	204	20	.	.	PUNCT
framr-1736	205	1	the	the	DET
framr-1736	205	2	sample	sample	NOUN
framr-1736	205	3	comprised	comprise	VERB
framr-1736	205	4	(	(	PUNCT
framr-1736	205	5	261	261	NUM
framr-1736	205	6	)	)	PUNCT
framr-1736	205	7	accountants	accountant	NOUN
framr-1736	205	8	,	,	PUNCT
framr-1736	205	9	auditors	auditor	NOUN
framr-1736	205	10	,	,	PUNCT
framr-1736	205	11	financial	financial	ADJ
framr-1736	205	12	analysts	analyst	NOUN
framr-1736	205	13	,	,	PUNCT
framr-1736	205	14	and	and	CCONJ
framr-1736	205	15	financial	financial	ADJ
framr-1736	205	16	data	datum	NOUN
framr-1736	205	17	users	user	NOUN
framr-1736	205	18	.	.	PUNCT
framr-1736	206	1	the	the	DET
framr-1736	206	2	study	study	NOUN
framr-1736	206	3	manifested	manifest	VERB
framr-1736	206	4	the	the	DET
framr-1736	206	5	effect	effect	NOUN
framr-1736	206	6	of	of	ADP
framr-1736	206	7	using	use	VERB
framr-1736	206	8	creative	creative	ADJ
framr-1736	206	9	accounting	accounting	NOUN
framr-1736	206	10	practices	practice	NOUN
framr-1736	206	11	on	on	ADP
framr-1736	206	12	the	the	DET
framr-1736	206	13	reliability	reliability	NOUN
framr-1736	206	14	and	and	CCONJ
framr-1736	206	15	relevance	relevance	NOUN
framr-1736	206	16	of	of	ADP
framr-1736	206	17	cash	cash	NOUN
framr-1736	206	18	flow	flow	NOUN
framr-1736	206	19	statements	statement	NOUN
framr-1736	206	20	.	.	PUNCT
framr-1736	207	1	in	in	ADP
framr-1736	207	2	addition	addition	NOUN
framr-1736	207	3	,	,	PUNCT
framr-1736	207	4	there	there	PRON
framr-1736	207	5	were	be	VERB
framr-1736	207	6	no	no	DET
framr-1736	207	7	statistically	statistically	ADV
framr-1736	207	8	significant	significant	ADJ
framr-1736	207	9	differences	difference	NOUN
framr-1736	207	10	in	in	ADP
framr-1736	207	11	the	the	DET
framr-1736	207	12	participants	participant	NOUN
framr-1736	207	13	'	'	PART
framr-1736	207	14	opinions	opinion	NOUN
framr-1736	207	15	on	on	ADP
framr-1736	207	16	the	the	DET
framr-1736	207	17	accountants	accountant	NOUN
framr-1736	207	18	,	,	PUNCT
framr-1736	207	19	auditors	auditor	NOUN
framr-1736	207	20	,	,	PUNCT
framr-1736	207	21	financial	financial	ADJ
framr-1736	207	22	analysts	analyst	NOUN
framr-1736	207	23	,	,	PUNCT
framr-1736	207	24	and	and	CCONJ
framr-1736	207	25	financial	financial	ADJ
framr-1736	207	26	statements	statement	NOUN
framr-1736	207	27	users	user	NOUN
framr-1736	207	28	'	'	PART
framr-1736	207	29	perception	perception	NOUN
framr-1736	207	30	of	of	ADP
framr-1736	207	31	the	the	DET
framr-1736	207	32	procedures	procedure	NOUN
framr-1736	207	33	that	that	PRON
framr-1736	207	34	can	can	AUX
framr-1736	207	35	be	be	AUX
framr-1736	207	36	employed	employ	VERB
framr-1736	207	37	to	to	PART
framr-1736	207	38	reduce	reduce	VERB
framr-1736	207	39	the	the	DET
framr-1736	207	40	effects	effect	NOUN
framr-1736	207	41	of	of	ADP
framr-1736	207	42	creative	creative	ADJ
framr-1736	207	43	accounting	accounting	NOUN
framr-1736	207	44	on	on	ADP
framr-1736	207	45	cash	cash	NOUN
framr-1736	207	46	flow	flow	NOUN
framr-1736	207	47	statements	statement	NOUN
framr-1736	207	48	.	.	PUNCT
framr-1736	208	1	financial	financial	ADJ
framr-1736	208	2	risk	risk	NOUN
framr-1736	208	3	and	and	CCONJ
framr-1736	208	4	management	management	NOUN
framr-1736	208	5	reviews	review	NOUN
framr-1736	208	6	,	,	PUNCT
framr-1736	208	7	2020	2020	NUM
framr-1736	208	8	,	,	PUNCT
framr-1736	208	9	6(1	6(1	NUM
framr-1736	208	10	):	):	PUNCT
framr-1736	208	11	22	22	NUM
framr-1736	208	12	-	-	SYM
framr-1736	208	13	39	39	NUM
framr-1736	208	14	30	30	NUM
framr-1736	208	15	©	©	PROPN
framr-1736	208	16	2020	2020	NUM
framr-1736	208	17	conscientia	conscientia	PROPN
framr-1736	208	18	beam	beam	PROPN
framr-1736	208	19	.	.	PUNCT
framr-1736	209	1	all	all	DET
framr-1736	209	2	rights	right	NOUN
framr-1736	209	3	reserved	reserve	VERB
framr-1736	209	4	.	.	PUNCT
framr-1736	210	1	alazmi	alazmi	ADV
framr-1736	210	2	(	(	PUNCT
framr-1736	210	3	2015	2015	NUM
framr-1736	210	4	)	)	PUNCT
framr-1736	210	5	addressed	address	VERB
framr-1736	210	6	how	how	SCONJ
framr-1736	210	7	to	to	PART
framr-1736	210	8	counter	counter	VERB
framr-1736	210	9	auditing	auditing	NOUN
framr-1736	210	10	risks	risk	NOUN
framr-1736	210	11	resulted	result	VERB
framr-1736	210	12	from	from	ADP
framr-1736	210	13	creative	creative	ADJ
framr-1736	210	14	accounting	accounting	NOUN
framr-1736	210	15	practice	practice	NOUN
framr-1736	210	16	,	,	PUNCT
framr-1736	210	17	narrow	narrow	ADJ
framr-1736	210	18	expectations	expectation	NOUN
framr-1736	210	19	gap	gap	NOUN
framr-1736	210	20	,	,	PUNCT
framr-1736	210	21	and	and	CCONJ
framr-1736	210	22	achieve	achieve	VERB
framr-1736	210	23	the	the	DET
framr-1736	210	24	desired	desire	VERB
framr-1736	210	25	quality	quality	NOUN
framr-1736	210	26	of	of	ADP
framr-1736	210	27	auditing	auditing	NOUN
framr-1736	210	28	process	process	NOUN
framr-1736	210	29	using	use	VERB
framr-1736	210	30	various	various	ADJ
framr-1736	210	31	mechanisms	mechanism	NOUN
framr-1736	210	32	to	to	PART
framr-1736	210	33	prevent	prevent	VERB
framr-1736	210	34	creative	creative	ADJ
framr-1736	210	35	accounting	accounting	NOUN
framr-1736	210	36	practices	practice	NOUN
framr-1736	210	37	,	,	PUNCT
framr-1736	210	38	enhance	enhance	VERB
framr-1736	210	39	the	the	DET
framr-1736	210	40	reliability	reliability	NOUN
framr-1736	210	41	of	of	ADP
framr-1736	210	42	accounting	accounting	NOUN
framr-1736	210	43	information	information	NOUN
framr-1736	210	44	,	,	PUNCT
framr-1736	210	45	and	and	CCONJ
framr-1736	210	46	narrow	narrow	VERB
framr-1736	210	47	the	the	DET
framr-1736	210	48	gap	gap	NOUN
framr-1736	210	49	of	of	ADP
framr-1736	210	50	credibility	credibility	NOUN
framr-1736	210	51	and	and	CCONJ
framr-1736	210	52	confidence	confidence	NOUN
framr-1736	210	53	in	in	ADP
framr-1736	210	54	auditing	auditing	NOUN
framr-1736	210	55	profession	profession	NOUN
framr-1736	210	56	,	,	PUNCT
framr-1736	210	57	the	the	DET
framr-1736	210	58	study	study	NOUN
framr-1736	210	59	adopted	adopt	VERB
framr-1736	210	60	the	the	DET
framr-1736	210	61	inductive	inductive	ADJ
framr-1736	210	62	deductive	deductive	ADJ
framr-1736	210	63	approach	approach	NOUN
framr-1736	210	64	.	.	PUNCT
framr-1736	211	1	the	the	DET
framr-1736	211	2	results	result	NOUN
framr-1736	211	3	showed	show	VERB
framr-1736	211	4	statistically	statistically	ADV
framr-1736	211	5	significant	significant	ADJ
framr-1736	211	6	differences	difference	NOUN
framr-1736	211	7	between	between	ADP
framr-1736	211	8	the	the	DET
framr-1736	211	9	methods	method	NOUN
framr-1736	211	10	of	of	ADP
framr-1736	211	11	creative	creative	ADJ
framr-1736	211	12	accounting	accounting	NOUN
framr-1736	211	13	practices	practice	NOUN
framr-1736	211	14	and	and	CCONJ
framr-1736	211	15	auditing	auditing	NOUN
framr-1736	211	16	quality	quality	NOUN
framr-1736	211	17	.	.	PUNCT
framr-1736	212	1	in	in	ADP
framr-1736	212	2	addition	addition	NOUN
framr-1736	212	3	,	,	PUNCT
framr-1736	212	4	auditing	auditing	NOUN
framr-1736	212	5	process	process	NOUN
framr-1736	212	6	is	be	AUX
framr-1736	212	7	responsible	responsible	ADJ
framr-1736	212	8	for	for	ADP
framr-1736	212	9	exposing	expose	VERB
framr-1736	212	10	the	the	DET
framr-1736	212	11	faults	fault	NOUN
framr-1736	212	12	of	of	ADP
framr-1736	212	13	creative	creative	ADJ
framr-1736	212	14	accounting	accounting	NOUN
framr-1736	212	15	.	.	PUNCT
framr-1736	213	1	alzain	alzain	PROPN
framr-1736	213	2	(	(	PUNCT
framr-1736	213	3	2017	2017	NUM
framr-1736	213	4	)	)	PUNCT
framr-1736	213	5	tackled	tackle	VERB
framr-1736	213	6	the	the	DET
framr-1736	213	7	role	role	NOUN
framr-1736	213	8	of	of	ADP
framr-1736	213	9	constant	constant	ADJ
framr-1736	213	10	auditing	auditing	NOUN
framr-1736	213	11	in	in	ADP
framr-1736	213	12	increasing	increase	VERB
framr-1736	213	13	confidence	confidence	NOUN
framr-1736	213	14	in	in	ADP
framr-1736	213	15	the	the	DET
framr-1736	213	16	electronic	electronic	ADJ
framr-1736	213	17	financial	financial	ADJ
framr-1736	213	18	statements	statement	NOUN
framr-1736	213	19	of	of	ADP
framr-1736	213	20	the	the	DET
framr-1736	213	21	sudanese	sudanese	ADJ
framr-1736	213	22	banks	bank	NOUN
framr-1736	213	23	,	,	PUNCT
framr-1736	213	24	and	and	CCONJ
framr-1736	213	25	reducing	reduce	VERB
framr-1736	213	26	their	their	PRON
framr-1736	213	27	manipulation	manipulation	NOUN
framr-1736	213	28	as	as	ADV
framr-1736	213	29	well	well	ADV
framr-1736	213	30	as	as	ADP
framr-1736	213	31	online	online	ADJ
framr-1736	213	32	penetration	penetration	NOUN
framr-1736	213	33	risk	risk	NOUN
framr-1736	213	34	.	.	PUNCT
framr-1736	214	1	the	the	DET
framr-1736	214	2	study	study	NOUN
framr-1736	214	3	aimed	aim	VERB
framr-1736	214	4	to	to	PART
framr-1736	214	5	increase	increase	VERB
framr-1736	214	6	transparency	transparency	NOUN
framr-1736	214	7	of	of	ADP
framr-1736	214	8	financial	financial	ADJ
framr-1736	214	9	statements	statement	NOUN
framr-1736	214	10	in	in	ADP
framr-1736	214	11	sudanese	sudanese	ADJ
framr-1736	214	12	banks	bank	NOUN
framr-1736	214	13	,	,	PUNCT
framr-1736	214	14	reduce	reduce	VERB
framr-1736	214	15	manipulation	manipulation	NOUN
framr-1736	214	16	of	of	ADP
framr-1736	214	17	profit	profit	NOUN
framr-1736	214	18	rates	rate	NOUN
framr-1736	214	19	in	in	ADP
framr-1736	214	20	the	the	DET
framr-1736	214	21	electronic	electronic	ADJ
framr-1736	214	22	financial	financial	ADJ
framr-1736	214	23	statements	statement	NOUN
framr-1736	214	24	,	,	PUNCT
framr-1736	214	25	and	and	CCONJ
framr-1736	214	26	develop	develop	VERB
framr-1736	214	27	new	new	ADJ
framr-1736	214	28	auditing	auditing	NOUN
framr-1736	214	29	methods	method	NOUN
framr-1736	214	30	that	that	PRON
framr-1736	214	31	increase	increase	VERB
framr-1736	214	32	the	the	DET
framr-1736	214	33	efficacy	efficacy	NOUN
framr-1736	214	34	of	of	ADP
framr-1736	214	35	the	the	DET
framr-1736	214	36	information	information	NOUN
framr-1736	214	37	presented	present	VERB
framr-1736	214	38	to	to	ADP
framr-1736	214	39	users	user	NOUN
framr-1736	214	40	.	.	PUNCT
framr-1736	215	1	significance	significance	NOUN
framr-1736	215	2	of	of	ADP
framr-1736	215	3	the	the	DET
framr-1736	215	4	study	study	NOUN
framr-1736	215	5	lies	lie	VERB
framr-1736	215	6	in	in	ADP
framr-1736	215	7	activating	activate	VERB
framr-1736	215	8	the	the	DET
framr-1736	215	9	role	role	NOUN
framr-1736	215	10	of	of	ADP
framr-1736	215	11	constant	constant	ADJ
framr-1736	215	12	control	control	NOUN
framr-1736	215	13	in	in	ADP
framr-1736	215	14	reducing	reduce	VERB
framr-1736	215	15	the	the	DET
framr-1736	215	16	risks	risk	NOUN
framr-1736	215	17	of	of	ADP
framr-1736	215	18	the	the	DET
framr-1736	215	19	electronic	electronic	ADJ
framr-1736	215	20	availability	availability	NOUN
framr-1736	215	21	of	of	ADP
framr-1736	215	22	financial	financial	ADJ
framr-1736	215	23	statements	statement	NOUN
framr-1736	215	24	in	in	ADP
framr-1736	215	25	the	the	DET
framr-1736	215	26	sudanese	sudanese	ADJ
framr-1736	215	27	banks	bank	NOUN
framr-1736	215	28	and	and	CCONJ
framr-1736	215	29	helping	help	VERB
framr-1736	215	30	the	the	DET
framr-1736	215	31	statements	statement	NOUN
framr-1736	215	32	users	user	NOUN
framr-1736	215	33	make	make	VERB
framr-1736	215	34	the	the	DET
framr-1736	215	35	proper	proper	ADJ
framr-1736	215	36	decisions	decision	NOUN
framr-1736	215	37	regarding	regard	VERB
framr-1736	215	38	their	their	PRON
framr-1736	215	39	investments	investment	NOUN
framr-1736	215	40	in	in	ADP
framr-1736	215	41	these	these	DET
framr-1736	215	42	banks	bank	NOUN
framr-1736	215	43	.	.	PUNCT
framr-1736	216	1	the	the	DET
framr-1736	216	2	modern	modern	ADJ
framr-1736	216	3	methods	method	NOUN
framr-1736	216	4	used	use	VERB
framr-1736	216	5	by	by	ADP
framr-1736	216	6	banks	bank	NOUN
framr-1736	216	7	increased	increase	VERB
framr-1736	216	8	the	the	DET
framr-1736	216	9	penetration	penetration	NOUN
framr-1736	216	10	risks	risk	NOUN
framr-1736	216	11	for	for	ADP
framr-1736	216	12	the	the	DET
framr-1736	216	13	reports	report	NOUN
framr-1736	216	14	presented	present	VERB
framr-1736	216	15	to	to	ADP
framr-1736	216	16	the	the	DET
framr-1736	216	17	internal	internal	ADJ
framr-1736	216	18	and	and	CCONJ
framr-1736	216	19	external	external	ADJ
framr-1736	216	20	users	user	NOUN
framr-1736	216	21	.	.	PUNCT
framr-1736	217	1	the	the	DET
framr-1736	217	2	results	result	NOUN
framr-1736	217	3	demonstrated	demonstrate	VERB
framr-1736	217	4	that	that	SCONJ
framr-1736	217	5	constant	constant	ADJ
framr-1736	217	6	auditing	auditing	NOUN
framr-1736	217	7	reduces	reduce	VERB
framr-1736	217	8	creative	creative	ADJ
framr-1736	217	9	accounting	accounting	NOUN
framr-1736	217	10	practices	practice	NOUN
framr-1736	217	11	in	in	ADP
framr-1736	217	12	income	income	NOUN
framr-1736	217	13	statement	statement	NOUN
framr-1736	217	14	,	,	PUNCT
framr-1736	217	15	financial	financial	ADJ
framr-1736	217	16	status	status	NOUN
framr-1736	217	17	and	and	CCONJ
framr-1736	217	18	cash	cash	NOUN
framr-1736	217	19	flows	flow	NOUN
framr-1736	217	20	.	.	PUNCT
framr-1736	218	1	moreover	moreover	ADV
framr-1736	218	2	,	,	PUNCT
framr-1736	218	3	delivering	deliver	VERB
framr-1736	218	4	training	training	NOUN
framr-1736	218	5	to	to	ADP
framr-1736	218	6	internal	internal	ADJ
framr-1736	218	7	auditors	auditor	NOUN
framr-1736	218	8	and	and	CCONJ
framr-1736	218	9	arranging	arrange	VERB
framr-1736	218	10	internal	internal	ADJ
framr-1736	218	11	and	and	CCONJ
framr-1736	218	12	external	external	ADJ
framr-1736	218	13	courses	course	NOUN
framr-1736	218	14	increase	increase	VERB
framr-1736	218	15	their	their	PRON
framr-1736	218	16	ability	ability	NOUN
framr-1736	218	17	to	to	PART
framr-1736	218	18	detect	detect	VERB
framr-1736	218	19	errors	error	NOUN
framr-1736	218	20	.	.	PUNCT
framr-1736	219	1	additionally	additionally	ADV
framr-1736	219	2	,	,	PUNCT
framr-1736	219	3	constant	constant	ADJ
framr-1736	219	4	auditing	auditing	NOUN
framr-1736	219	5	reduces	reduce	VERB
framr-1736	219	6	manipulation	manipulation	NOUN
framr-1736	219	7	in	in	ADP
framr-1736	219	8	the	the	DET
framr-1736	219	9	electronic	electronic	ADJ
framr-1736	219	10	financial	financial	ADJ
framr-1736	219	11	reports	report	NOUN
framr-1736	219	12	.	.	PUNCT
framr-1736	220	1	the	the	DET
framr-1736	220	2	study	study	NOUN
framr-1736	220	3	recommended	recommend	VERB
framr-1736	220	4	giving	give	VERB
framr-1736	220	5	concern	concern	NOUN
framr-1736	220	6	to	to	ADP
framr-1736	220	7	appointing	appoint	VERB
framr-1736	220	8	qualified	qualified	ADJ
framr-1736	220	9	employees	employee	NOUN
framr-1736	220	10	at	at	ADP
framr-1736	220	11	internal	internal	ADJ
framr-1736	220	12	audit	audit	NOUN
framr-1736	220	13	department	department	NOUN
framr-1736	220	14	.	.	PUNCT
framr-1736	221	1	furthermore	furthermore	ADV
framr-1736	221	2	,	,	PUNCT
framr-1736	221	3	professional	professional	ADJ
framr-1736	221	4	organizations	organization	NOUN
framr-1736	221	5	should	should	AUX
framr-1736	221	6	transfer	transfer	VERB
framr-1736	221	7	internal	internal	ADJ
framr-1736	221	8	auditors	auditor	NOUN
framr-1736	221	9	to	to	PART
framr-1736	221	10	learn	learn	VERB
framr-1736	221	11	modern	modern	ADJ
framr-1736	221	12	methods	method	NOUN
framr-1736	221	13	of	of	ADP
framr-1736	221	14	detecting	detect	VERB
framr-1736	221	15	errors	error	NOUN
framr-1736	221	16	.	.	PUNCT
framr-1736	222	1	in	in	ADP
framr-1736	222	2	addition	addition	NOUN
framr-1736	222	3	,	,	PUNCT
framr-1736	222	4	instant	instant	ADJ
framr-1736	222	5	examination	examination	NOUN
framr-1736	222	6	of	of	ADP
framr-1736	222	7	the	the	DET
framr-1736	222	8	sites	site	NOUN
framr-1736	222	9	,	,	PUNCT
framr-1736	222	10	on	on	ADP
framr-1736	222	11	which	which	PRON
framr-1736	222	12	the	the	DET
framr-1736	222	13	bank	bank	NOUN
framr-1736	222	14	’s	’s	PART
framr-1736	222	15	financial	financial	ADJ
framr-1736	222	16	reports	report	NOUN
framr-1736	222	17	are	be	AUX
framr-1736	222	18	published	publish	VERB
framr-1736	222	19	,	,	PUNCT
framr-1736	222	20	has	have	VERB
framr-1736	222	21	to	to	PART
framr-1736	222	22	be	be	AUX
framr-1736	222	23	conducted	conduct	VERB
framr-1736	222	24	.	.	PUNCT
framr-1736	223	1	ali	ali	PROPN
framr-1736	223	2	and	and	CCONJ
framr-1736	223	3	jellaba	jellaba	PROPN
framr-1736	223	4	(	(	PUNCT
framr-1736	223	5	2017	2017	NUM
framr-1736	223	6	)	)	PUNCT
framr-1736	223	7	addressed	address	VERB
framr-1736	223	8	the	the	DET
framr-1736	223	9	impact	impact	NOUN
framr-1736	223	10	of	of	ADP
framr-1736	223	11	creative	creative	ADJ
framr-1736	223	12	accounting	accounting	NOUN
framr-1736	223	13	on	on	ADP
framr-1736	223	14	the	the	DET
framr-1736	223	15	quality	quality	NOUN
framr-1736	223	16	of	of	ADP
framr-1736	223	17	accounting	accounting	NOUN
framr-1736	223	18	information	information	NOUN
framr-1736	223	19	in	in	ADP
framr-1736	223	20	the	the	DET
framr-1736	223	21	banks	bank	NOUN
framr-1736	223	22	'	'	PART
framr-1736	223	23	financial	financial	ADJ
framr-1736	223	24	statements	statement	NOUN
framr-1736	223	25	and	and	CCONJ
framr-1736	223	26	how	how	SCONJ
framr-1736	223	27	far	far	ADV
framr-1736	223	28	the	the	DET
framr-1736	223	29	accountant	accountant	NOUN
framr-1736	223	30	's	's	PART
framr-1736	223	31	ethical	ethical	ADJ
framr-1736	223	32	behavior	behavior	NOUN
framr-1736	223	33	contributes	contribute	VERB
framr-1736	223	34	to	to	ADP
framr-1736	223	35	its	its	PRON
framr-1736	223	36	emergence	emergence	NOUN
framr-1736	223	37	.	.	PUNCT
framr-1736	224	1	the	the	DET
framr-1736	224	2	study	study	NOUN
framr-1736	224	3	demonstrated	demonstrate	VERB
framr-1736	224	4	the	the	DET
framr-1736	224	5	necessity	necessity	NOUN
framr-1736	224	6	of	of	ADP
framr-1736	224	7	increasing	increase	VERB
framr-1736	224	8	concern	concern	NOUN
framr-1736	224	9	for	for	ADP
framr-1736	224	10	the	the	DET
framr-1736	224	11	accountant	accountant	NOUN
framr-1736	224	12	's	's	PART
framr-1736	224	13	ethical	ethical	ADJ
framr-1736	224	14	aspect	aspect	NOUN
framr-1736	224	15	in	in	ADP
framr-1736	224	16	order	order	NOUN
framr-1736	224	17	not	not	PART
framr-1736	224	18	to	to	PART
framr-1736	224	19	adopt	adopt	VERB
framr-1736	224	20	creative	creative	ADJ
framr-1736	224	21	accounting	accounting	NOUN
framr-1736	224	22	practices	practice	NOUN
framr-1736	224	23	.	.	PUNCT
framr-1736	225	1	the	the	DET
framr-1736	225	2	study	study	NOUN
framr-1736	225	3	recommended	recommend	VERB
framr-1736	225	4	applying	apply	VERB
framr-1736	225	5	relative	relative	ADJ
framr-1736	225	6	consistency	consistency	NOUN
framr-1736	225	7	to	to	ADP
framr-1736	225	8	accounting	accounting	NOUN
framr-1736	225	9	methods	method	NOUN
framr-1736	225	10	and	and	CCONJ
framr-1736	225	11	policies	policy	NOUN
framr-1736	225	12	to	to	PART
framr-1736	225	13	help	help	VERB
framr-1736	225	14	compare	compare	VERB
framr-1736	225	15	the	the	DET
framr-1736	225	16	financial	financial	ADJ
framr-1736	225	17	statements	statement	NOUN
framr-1736	225	18	.	.	PUNCT
framr-1736	226	1	abu	abu	PROPN
framr-1736	226	2	alkhair	alkhair	NOUN
framr-1736	226	3	(	(	PUNCT
framr-1736	226	4	2018	2018	NUM
framr-1736	226	5	)	)	PUNCT
framr-1736	226	6	addressed	address	VERB
framr-1736	226	7	the	the	DET
framr-1736	226	8	role	role	NOUN
framr-1736	226	9	of	of	ADP
framr-1736	226	10	the	the	DET
framr-1736	226	11	international	international	ADJ
framr-1736	226	12	auditing	auditing	NOUN
framr-1736	226	13	standards	standard	NOUN
framr-1736	226	14	in	in	ADP
framr-1736	226	15	reducing	reduce	VERB
framr-1736	226	16	creative	creative	ADJ
framr-1736	226	17	accounting	accounting	NOUN
framr-1736	226	18	practices	practice	NOUN
framr-1736	226	19	in	in	ADP
framr-1736	226	20	the	the	DET
framr-1736	226	21	financial	financial	ADJ
framr-1736	226	22	statements	statement	NOUN
framr-1736	226	23	.	.	PUNCT
framr-1736	227	1	the	the	DET
framr-1736	227	2	study	study	NOUN
framr-1736	227	3	adopted	adopt	VERB
framr-1736	227	4	the	the	DET
framr-1736	227	5	descriptive	descriptive	ADJ
framr-1736	227	6	approach	approach	NOUN
framr-1736	227	7	by	by	ADP
framr-1736	227	8	presenting	present	VERB
framr-1736	227	9	various	various	ADJ
framr-1736	227	10	definitions	definition	NOUN
framr-1736	227	11	and	and	CCONJ
framr-1736	227	12	terms	term	NOUN
framr-1736	227	13	relevant	relevant	ADJ
framr-1736	227	14	to	to	ADP
framr-1736	227	15	the	the	DET
framr-1736	227	16	subject	subject	NOUN
framr-1736	227	17	using	use	VERB
framr-1736	227	18	the	the	DET
framr-1736	227	19	preliminary	preliminary	ADJ
framr-1736	227	20	and	and	CCONJ
framr-1736	227	21	secondary	secondary	ADJ
framr-1736	227	22	information	information	NOUN
framr-1736	227	23	obtained	obtain	VERB
framr-1736	227	24	from	from	ADP
framr-1736	227	25	books	book	NOUN
framr-1736	227	26	,	,	PUNCT
framr-1736	227	27	journals	journal	NOUN
framr-1736	227	28	,	,	PUNCT
framr-1736	227	29	studies	study	NOUN
framr-1736	227	30	and	and	CCONJ
framr-1736	227	31	periodicals	periodical	NOUN
framr-1736	227	32	.	.	PUNCT
framr-1736	228	1	it	it	PRON
framr-1736	228	2	also	also	ADV
framr-1736	228	3	utilized	utilize	VERB
framr-1736	228	4	statistical	statistical	ADJ
framr-1736	228	5	package	package	NOUN
framr-1736	228	6	for	for	ADP
framr-1736	228	7	social	social	ADJ
framr-1736	228	8	sciences	science	NOUN
framr-1736	228	9	(	(	PUNCT
framr-1736	228	10	spss	spss	PROPN
framr-1736	228	11	)	)	PUNCT
framr-1736	228	12	and	and	CCONJ
framr-1736	228	13	analytical	analytical	ADJ
framr-1736	228	14	approach	approach	NOUN
framr-1736	228	15	.	.	PUNCT
framr-1736	229	1	the	the	DET
framr-1736	229	2	results	result	NOUN
framr-1736	229	3	revealed	reveal	VERB
framr-1736	229	4	that	that	SCONJ
framr-1736	229	5	accounting	accounting	NOUN
framr-1736	229	6	information	information	NOUN
framr-1736	229	7	resulting	result	VERB
framr-1736	229	8	from	from	ADP
framr-1736	229	9	financial	financial	ADJ
framr-1736	229	10	statements	statement	NOUN
framr-1736	229	11	prepared	prepare	VERB
framr-1736	229	12	in	in	ADP
framr-1736	229	13	accordance	accordance	NOUN
framr-1736	229	14	with	with	ADP
framr-1736	229	15	the	the	DET
framr-1736	229	16	requirements	requirement	NOUN
framr-1736	229	17	of	of	ADP
framr-1736	229	18	auditing	auditing	NOUN
framr-1736	229	19	standard	standard	NOUN
framr-1736	229	20	no	no	PRON
framr-1736	229	21	(	(	PUNCT
framr-1736	229	22	500	500	NUM
framr-1736	229	23	)	)	PUNCT
framr-1736	229	24	for	for	ADP
framr-1736	229	25	evidence	evidence	NOUN
framr-1736	229	26	in	in	ADP
framr-1736	229	27	accurate	accurate	ADJ
framr-1736	229	28	financial	financial	ADJ
framr-1736	229	29	statements	statement	NOUN
framr-1736	229	30	.	.	PUNCT
framr-1736	230	1	moreover	moreover	ADV
framr-1736	230	2	,	,	PUNCT
framr-1736	230	3	the	the	DET
framr-1736	230	4	auditor	auditor	NOUN
framr-1736	230	5	knows	know	VERB
framr-1736	230	6	that	that	SCONJ
framr-1736	230	7	the	the	PRON
framr-1736	230	8	more	more	ADV
framr-1736	230	9	the	the	DET
framr-1736	230	10	risks	risk	NOUN
framr-1736	230	11	,	,	PUNCT
framr-1736	230	12	the	the	DET
framr-1736	230	13	more	more	ADJ
framr-1736	230	14	evidence	evidence	NOUN
framr-1736	230	15	he	he	PRON
framr-1736	230	16	/	/	PUNCT
framr-1736	230	17	she	she	PRON
framr-1736	230	18	uses	use	VERB
framr-1736	230	19	.	.	PUNCT
framr-1736	231	1	he	he	PRON
framr-1736	231	2	/	/	PUNCT
framr-1736	232	1	she	she	PRON
framr-1736	232	2	also	also	ADV
framr-1736	232	3	has	have	VERB
framr-1736	232	4	the	the	DET
framr-1736	232	5	right	right	NOUN
framr-1736	232	6	to	to	PART
framr-1736	232	7	select	select	VERB
framr-1736	232	8	the	the	DET
framr-1736	232	9	evidence	evidence	NOUN
framr-1736	232	10	appropriate	appropriate	ADJ
framr-1736	232	11	for	for	ADP
framr-1736	232	12	the	the	DET
framr-1736	232	13	examined	examine	VERB
framr-1736	232	14	account	account	NOUN
framr-1736	232	15	.	.	PUNCT
framr-1736	233	1	furthermore	furthermore	ADV
framr-1736	233	2	,	,	PUNCT
framr-1736	233	3	accounting	account	VERB
framr-1736	233	4	information	information	NOUN
framr-1736	233	5	resulting	result	VERB
framr-1736	233	6	from	from	ADP
framr-1736	233	7	financial	financial	ADJ
framr-1736	233	8	statements	statement	NOUN
framr-1736	233	9	prepared	prepare	VERB
framr-1736	233	10	in	in	ADP
framr-1736	233	11	accordance	accordance	NOUN
framr-1736	233	12	with	with	ADP
framr-1736	233	13	the	the	DET
framr-1736	233	14	requirements	requirement	NOUN
framr-1736	233	15	of	of	ADP
framr-1736	233	16	audit	audit	NOUN
framr-1736	233	17	standard	standard	PROPN
framr-1736	233	18	no	no	INTJ
framr-1736	233	19	.	.	PUNCT
framr-1736	234	1	(	(	PUNCT
framr-1736	234	2	560	560	NUM
framr-1736	234	3	)	)	PUNCT
framr-1736	234	4	for	for	ADP
framr-1736	234	5	the	the	DET
framr-1736	234	6	consequences	consequence	NOUN
framr-1736	234	7	,	,	PUNCT
framr-1736	234	8	following	follow	VERB
framr-1736	234	9	the	the	DET
framr-1736	234	10	budget	budget	NOUN
framr-1736	234	11	date	date	NOUN
framr-1736	234	12	has	have	VERB
framr-1736	234	13	a	a	DET
framr-1736	234	14	high	high	ADJ
framr-1736	234	15	degree	degree	NOUN
framr-1736	234	16	of	of	ADP
framr-1736	234	17	relevance	relevance	NOUN
framr-1736	234	18	and	and	CCONJ
framr-1736	234	19	objectivity	objectivity	NOUN
framr-1736	234	20	that	that	PRON
framr-1736	234	21	helps	help	VERB
framr-1736	234	22	the	the	DET
framr-1736	234	23	statements	statement	NOUN
framr-1736	234	24	users	user	NOUN
framr-1736	234	25	to	to	PART
framr-1736	234	26	make	make	VERB
framr-1736	234	27	correct	correct	ADJ
framr-1736	234	28	economic	economic	ADJ
framr-1736	234	29	decisions	decision	NOUN
framr-1736	234	30	.	.	PUNCT
framr-1736	235	1	in	in	ADP
framr-1736	235	2	addition	addition	NOUN
framr-1736	235	3	,	,	PUNCT
framr-1736	235	4	failure	failure	NOUN
framr-1736	235	5	to	to	PART
framr-1736	235	6	modify	modify	VERB
framr-1736	235	7	data	datum	NOUN
framr-1736	235	8	of	of	ADP
framr-1736	235	9	the	the	DET
framr-1736	235	10	financial	financial	ADJ
framr-1736	235	11	reports	report	NOUN
framr-1736	235	12	affected	affect	VERB
framr-1736	235	13	by	by	ADP
framr-1736	235	14	the	the	DET
framr-1736	235	15	consequences	consequence	NOUN
framr-1736	235	16	following	follow	VERB
framr-1736	235	17	the	the	DET
framr-1736	235	18	balance	balance	NOUN
framr-1736	235	19	sheet	sheet	NOUN
framr-1736	235	20	date	date	NOUN
framr-1736	235	21	exposes	expose	VERB
framr-1736	235	22	enterprises	enterprise	NOUN
framr-1736	235	23	to	to	ADP
framr-1736	235	24	numerous	numerous	ADJ
framr-1736	235	25	crises	crisis	NOUN
framr-1736	235	26	and	and	CCONJ
framr-1736	235	27	losses	loss	NOUN
framr-1736	235	28	,	,	PUNCT
framr-1736	235	29	such	such	ADJ
framr-1736	235	30	as	as	ADP
framr-1736	235	31	paying	pay	VERB
framr-1736	235	32	taxes	taxis	NOUN
framr-1736	235	33	on	on	ADP
framr-1736	235	34	fictitious	fictitious	ADJ
framr-1736	235	35	profits	profit	NOUN
framr-1736	235	36	and	and	CCONJ
framr-1736	235	37	distributing	distribute	VERB
framr-1736	235	38	fictitious	fictitious	ADJ
framr-1736	235	39	profits	profit	NOUN
framr-1736	235	40	,	,	PUNCT
framr-1736	235	41	which	which	PRON
framr-1736	235	42	cause	cause	VERB
framr-1736	235	43	their	their	PRON
framr-1736	235	44	capital	capital	NOUN
framr-1736	235	45	erosion	erosion	NOUN
framr-1736	235	46	.	.	PUNCT
framr-1736	236	1	alsayaghi	alsayaghi	PROPN
framr-1736	236	2	(	(	PUNCT
framr-1736	236	3	2018	2018	NUM
framr-1736	236	4	)	)	PUNCT
framr-1736	236	5	investigated	investigate	VERB
framr-1736	236	6	modern	modern	ADJ
framr-1736	236	7	methods	method	NOUN
framr-1736	236	8	of	of	ADP
framr-1736	236	9	control	control	NOUN
framr-1736	236	10	to	to	PART
framr-1736	236	11	disclose	disclose	VERB
framr-1736	236	12	creative	creative	ADJ
framr-1736	236	13	accounting	accounting	NOUN
framr-1736	236	14	practices	practice	NOUN
framr-1736	236	15	and	and	CCONJ
framr-1736	236	16	reduce	reduce	VERB
framr-1736	236	17	risks	risk	NOUN
framr-1736	236	18	.	.	PUNCT
framr-1736	237	1	the	the	DET
framr-1736	237	2	study	study	NOUN
framr-1736	237	3	adopted	adopt	VERB
framr-1736	237	4	the	the	DET
framr-1736	237	5	historical	historical	ADJ
framr-1736	237	6	deductive	deductive	ADJ
framr-1736	237	7	approach	approach	NOUN
framr-1736	237	8	to	to	PART
framr-1736	237	9	define	define	VERB
framr-1736	237	10	the	the	DET
framr-1736	237	11	study	study	NOUN
framr-1736	237	12	domains	domain	NOUN
framr-1736	237	13	and	and	CCONJ
framr-1736	237	14	the	the	DET
framr-1736	237	15	descriptive	descriptive	ADJ
framr-1736	237	16	analytical	analytical	ADJ
framr-1736	237	17	approach	approach	NOUN
framr-1736	237	18	to	to	PART
framr-1736	237	19	collect	collect	VERB
framr-1736	237	20	data	datum	NOUN
framr-1736	237	21	using	use	VERB
framr-1736	237	22	the	the	DET
framr-1736	237	23	questionnaire	questionnaire	NOUN
framr-1736	237	24	that	that	PRON
framr-1736	237	25	was	be	AUX
framr-1736	237	26	distributed	distribute	VERB
framr-1736	237	27	to	to	ADP
framr-1736	237	28	(	(	PUNCT
framr-1736	237	29	150	150	NUM
framr-1736	237	30	)	)	PUNCT
framr-1736	237	31	joint	joint	ADJ
framr-1736	237	32	stock	stock	NOUN
framr-1736	237	33	companies	company	NOUN
framr-1736	237	34	and	and	CCONJ
framr-1736	237	35	sudanese	sudanese	ADJ
framr-1736	237	36	banks	bank	NOUN
framr-1736	237	37	.	.	PUNCT
framr-1736	238	1	the	the	DET
framr-1736	238	2	results	result	NOUN
framr-1736	238	3	demonstrated	demonstrate	VERB
framr-1736	238	4	that	that	SCONJ
framr-1736	238	5	adopting	adopt	VERB
framr-1736	238	6	modern	modern	ADJ
framr-1736	238	7	methods	method	NOUN
framr-1736	238	8	of	of	ADP
framr-1736	238	9	control	control	NOUN
framr-1736	238	10	contributes	contribute	VERB
framr-1736	238	11	to	to	ADP
framr-1736	238	12	exposing	expose	VERB
framr-1736	238	13	creative	creative	ADJ
framr-1736	238	14	accounting	accounting	NOUN
framr-1736	238	15	risks	risk	NOUN
framr-1736	238	16	in	in	ADP
framr-1736	238	17	sudanese	sudanese	ADJ
framr-1736	238	18	banks	bank	NOUN
framr-1736	238	19	.	.	PUNCT
framr-1736	239	1	moreover	moreover	ADV
framr-1736	239	2	,	,	PUNCT
framr-1736	239	3	there	there	PRON
framr-1736	239	4	was	be	VERB
framr-1736	239	5	positive	positive	ADJ
framr-1736	239	6	relationship	relationship	NOUN
framr-1736	239	7	between	between	ADP
framr-1736	239	8	adopting	adopt	VERB
framr-1736	239	9	modern	modern	ADJ
framr-1736	239	10	methods	method	NOUN
framr-1736	239	11	of	of	ADP
framr-1736	239	12	control	control	NOUN
framr-1736	239	13	and	and	CCONJ
framr-1736	239	14	risks	risk	NOUN
framr-1736	239	15	reduction	reduction	NOUN
framr-1736	239	16	in	in	ADP
framr-1736	239	17	the	the	DET
framr-1736	239	18	sudanese	sudanese	ADJ
framr-1736	239	19	banks	bank	NOUN
framr-1736	239	20	in	in	ADP
framr-1736	239	21	khartoum	khartoum	PROPN
framr-1736	239	22	.	.	PUNCT
framr-1736	240	1	financial	financial	ADJ
framr-1736	240	2	risk	risk	NOUN
framr-1736	240	3	and	and	CCONJ
framr-1736	240	4	management	management	NOUN
framr-1736	240	5	reviews	review	NOUN
framr-1736	240	6	,	,	PUNCT
framr-1736	240	7	2020	2020	NUM
framr-1736	240	8	,	,	PUNCT
framr-1736	240	9	6(1	6(1	NUM
framr-1736	240	10	):	):	PUNCT
framr-1736	240	11	22	22	NUM
framr-1736	240	12	-	-	SYM
framr-1736	240	13	39	39	NUM
framr-1736	240	14	31	31	NUM
framr-1736	240	15	©	©	PROPN
framr-1736	240	16	2020	2020	NUM
framr-1736	240	17	conscientia	conscientia	PROPN
framr-1736	240	18	beam	beam	PROPN
framr-1736	240	19	.	.	PUNCT
framr-1736	241	1	all	all	DET
framr-1736	241	2	rights	right	NOUN
framr-1736	241	3	reserved	reserve	VERB
framr-1736	241	4	.	.	PUNCT
framr-1736	242	1	most	most	ADJ
framr-1736	242	2	previous	previous	ADJ
framr-1736	242	3	pieces	piece	NOUN
framr-1736	242	4	of	of	ADP
framr-1736	242	5	literature	literature	NOUN
framr-1736	242	6	separately	separately	ADV
framr-1736	242	7	covered	cover	VERB
framr-1736	242	8	auditing	auditing	NOUN
framr-1736	242	9	risks	risk	NOUN
framr-1736	242	10	and	and	CCONJ
framr-1736	242	11	creative	creative	ADJ
framr-1736	242	12	accounting	accounting	NOUN
framr-1736	242	13	risks	risk	NOUN
framr-1736	242	14	,	,	PUNCT
framr-1736	242	15	where	where	SCONJ
framr-1736	242	16	most	most	ADJ
framr-1736	242	17	studies	study	NOUN
framr-1736	242	18	that	that	PRON
framr-1736	242	19	addressed	address	VERB
framr-1736	242	20	auditing	auditing	NOUN
framr-1736	242	21	risks	risk	NOUN
framr-1736	242	22	focused	focus	VERB
framr-1736	242	23	on	on	ADP
framr-1736	242	24	the	the	DET
framr-1736	242	25	external	external	ADJ
framr-1736	242	26	auditor	auditor	NOUN
framr-1736	242	27	's	's	PART
framr-1736	242	28	contribution	contribution	NOUN
framr-1736	242	29	to	to	ADP
framr-1736	242	30	mitigating	mitigate	VERB
framr-1736	242	31	their	their	PRON
framr-1736	242	32	impact	impact	NOUN
framr-1736	242	33	on	on	ADP
framr-1736	242	34	the	the	DET
framr-1736	242	35	financial	financial	ADJ
framr-1736	242	36	statements	statement	NOUN
framr-1736	242	37	.	.	PUNCT
framr-1736	243	1	in	in	ADP
framr-1736	243	2	addition	addition	NOUN
framr-1736	243	3	,	,	PUNCT
framr-1736	243	4	majority	majority	NOUN
framr-1736	243	5	of	of	ADP
framr-1736	243	6	studies	study	NOUN
framr-1736	243	7	clarified	clarify	VERB
framr-1736	243	8	the	the	DET
framr-1736	243	9	concept	concept	NOUN
framr-1736	243	10	,	,	PUNCT
framr-1736	243	11	nature	nature	NOUN
framr-1736	243	12	,	,	PUNCT
framr-1736	243	13	causes	cause	NOUN
framr-1736	243	14	,	,	PUNCT
framr-1736	243	15	ethical	ethical	ADJ
framr-1736	243	16	aspects	aspect	NOUN
framr-1736	243	17	,	,	PUNCT
framr-1736	243	18	and	and	CCONJ
framr-1736	243	19	consequences	consequence	NOUN
framr-1736	243	20	of	of	ADP
framr-1736	243	21	creative	creative	ADJ
framr-1736	243	22	accounting	accounting	NOUN
framr-1736	243	23	practices	practice	NOUN
framr-1736	243	24	and	and	CCONJ
framr-1736	243	25	the	the	DET
framr-1736	243	26	external	external	ADJ
framr-1736	243	27	auditor	auditor	NOUN
framr-1736	243	28	's	's	PART
framr-1736	243	29	roles	role	NOUN
framr-1736	243	30	in	in	ADP
framr-1736	243	31	reducing	reduce	VERB
framr-1736	243	32	them	they	PRON
framr-1736	243	33	.	.	PUNCT
framr-1736	244	1	moreover	moreover	ADV
framr-1736	244	2	,	,	PUNCT
framr-1736	244	3	the	the	DET
framr-1736	244	4	relationship	relationship	NOUN
framr-1736	244	5	between	between	ADP
framr-1736	244	6	creative	creative	ADJ
framr-1736	244	7	accounting	accounting	NOUN
framr-1736	244	8	risks	risk	NOUN
framr-1736	244	9	and	and	CCONJ
framr-1736	244	10	auditing	auditing	NOUN
framr-1736	244	11	risks	risk	NOUN
framr-1736	244	12	has	have	AUX
framr-1736	244	13	not	not	PART
framr-1736	244	14	been	be	AUX
framr-1736	244	15	adequately	adequately	ADV
framr-1736	244	16	covered	cover	VERB
framr-1736	244	17	.	.	PUNCT
framr-1736	245	1	thus	thus	ADV
framr-1736	245	2	,	,	PUNCT
framr-1736	245	3	the	the	DET
framr-1736	245	4	present	present	ADJ
framr-1736	245	5	study	study	NOUN
framr-1736	245	6	attempts	attempt	VERB
framr-1736	245	7	to	to	PART
framr-1736	245	8	shed	shed	VERB
framr-1736	245	9	light	light	NOUN
framr-1736	245	10	on	on	ADP
framr-1736	245	11	it	it	PRON
framr-1736	245	12	.	.	PUNCT
framr-1736	246	1	10	10	X
framr-1736	246	2	.	.	X
framr-1736	246	3	sampling	sample	VERB
framr-1736	246	4	the	the	DET
framr-1736	246	5	sample	sample	NOUN
framr-1736	246	6	comprises	comprise	NOUN
framr-1736	246	7	(	(	PUNCT
framr-1736	246	8	138	138	NUM
framr-1736	246	9	)	)	PUNCT
framr-1736	246	10	licensed	license	VERB
framr-1736	246	11	saudi	saudi	ADJ
framr-1736	246	12	statutory	statutory	ADJ
framr-1736	246	13	audit	audit	NOUN
framr-1736	246	14	offices	office	NOUN
framr-1736	246	15	available	available	ADJ
framr-1736	246	16	on	on	ADP
framr-1736	246	17	the	the	DET
framr-1736	246	18	official	official	ADJ
framr-1736	246	19	website	website	NOUN
framr-1736	246	20	of	of	ADP
framr-1736	246	21	the	the	DET
framr-1736	246	22	saudi	saudi	ADJ
framr-1736	246	23	organization	organization	NOUN
framr-1736	246	24	for	for	ADP
framr-1736	246	25	certified	certify	VERB
framr-1736	246	26	public	public	ADJ
framr-1736	246	27	accountants	accountant	NOUN
framr-1736	246	28	(	(	PUNCT
framr-1736	246	29	socpa	socpa	NOUN
framr-1736	246	30	)	)	PUNCT
framr-1736	246	31	.	.	PUNCT
framr-1736	247	1	the	the	DET
framr-1736	247	2	statement	statement	NOUN
framr-1736	247	3	involved	involve	VERB
framr-1736	247	4	names	name	NOUN
framr-1736	247	5	,	,	PUNCT
framr-1736	247	6	addresses	address	NOUN
framr-1736	247	7	,	,	PUNCT
framr-1736	247	8	telephone	telephone	NOUN
framr-1736	247	9	numbers	number	NOUN
framr-1736	247	10	of	of	ADP
framr-1736	247	11	the	the	DET
framr-1736	247	12	offices	office	NOUN
framr-1736	247	13	as	as	ADV
framr-1736	247	14	well	well	ADV
framr-1736	247	15	as	as	ADP
framr-1736	247	16	names	name	NOUN
framr-1736	247	17	and	and	CCONJ
framr-1736	247	18	number	number	NOUN
framr-1736	247	19	of	of	ADP
framr-1736	247	20	the	the	DET
framr-1736	247	21	licensed	licensed	ADJ
framr-1736	247	22	auditors	auditor	NOUN
framr-1736	247	23	who	who	PRON
framr-1736	247	24	were	be	AUX
framr-1736	247	25	approximately	approximately	ADV
framr-1736	247	26	(	(	PUNCT
framr-1736	247	27	200	200	NUM
framr-1736	247	28	)	)	PUNCT
framr-1736	247	29	.	.	PUNCT
framr-1736	248	1	accordingly	accordingly	ADV
framr-1736	248	2	,	,	PUNCT
framr-1736	248	3	the	the	DET
framr-1736	248	4	researcher	researcher	NOUN
framr-1736	248	5	distributed	distribute	VERB
framr-1736	248	6	(	(	PUNCT
framr-1736	248	7	200	200	NUM
framr-1736	248	8	)	)	PUNCT
framr-1736	248	9	questionnaires	questionnaire	NOUN
framr-1736	248	10	to	to	ADP
framr-1736	248	11	a	a	DET
framr-1736	248	12	random	random	ADJ
framr-1736	248	13	sample	sample	NOUN
framr-1736	248	14	of	of	ADP
framr-1736	248	15	auditors	auditor	NOUN
framr-1736	248	16	serving	serve	VERB
framr-1736	248	17	in	in	ADP
framr-1736	248	18	in	in	ADP
framr-1736	248	19	saudi	saudi	ADJ
framr-1736	248	20	statutory	statutory	ADJ
framr-1736	248	21	audit	audit	NOUN
framr-1736	248	22	offices	office	NOUN
framr-1736	248	23	.	.	PUNCT
framr-1736	249	1	the	the	DET
framr-1736	249	2	researcher	researcher	NOUN
framr-1736	249	3	collected	collect	VERB
framr-1736	249	4	143	143	NUM
framr-1736	249	5	questionnaires	questionnaire	NOUN
framr-1736	249	6	with	with	ADP
framr-1736	249	7	a	a	DET
framr-1736	249	8	percentage	percentage	NOUN
framr-1736	249	9	of	of	ADP
framr-1736	249	10	(	(	PUNCT
framr-1736	249	11	71.5	71.5	NUM
framr-1736	249	12	%	%	NOUN
framr-1736	249	13	)	)	PUNCT
framr-1736	249	14	.	.	PUNCT
framr-1736	250	1	the	the	DET
framr-1736	250	2	researcher	researcher	NOUN
framr-1736	250	3	could	could	AUX
framr-1736	250	4	not	not	PART
framr-1736	250	5	collect	collect	VERB
framr-1736	250	6	the	the	DET
framr-1736	250	7	other	other	ADJ
framr-1736	250	8	questionnaires	questionnaire	NOUN
framr-1736	250	9	because	because	SCONJ
framr-1736	250	10	the	the	DET
framr-1736	250	11	auditors	auditor	NOUN
framr-1736	250	12	lacked	lack	VERB
framr-1736	250	13	cooperation	cooperation	NOUN
framr-1736	250	14	.	.	PUNCT
framr-1736	251	1	only	only	ADV
framr-1736	251	2	(	(	PUNCT
framr-1736	251	3	3	3	X
framr-1736	251	4	)	)	PUNCT
framr-1736	251	5	incomplete	incomplete	ADJ
framr-1736	251	6	questionnaires	questionnaire	NOUN
framr-1736	251	7	were	be	AUX
framr-1736	251	8	excluded	exclude	VERB
framr-1736	251	9	,	,	PUNCT
framr-1736	251	10	so	so	CCONJ
framr-1736	251	11	(	(	PUNCT
framr-1736	251	12	140	140	NUM
framr-1736	251	13	)	)	PUNCT
framr-1736	251	14	questionnaires	questionnaire	NOUN
framr-1736	251	15	with	with	ADP
framr-1736	251	16	a	a	DET
framr-1736	251	17	percentage	percentage	NOUN
framr-1736	251	18	of	of	ADP
framr-1736	251	19	(	(	PUNCT
framr-1736	251	20	70	70	NUM
framr-1736	251	21	%	%	NOUN
framr-1736	251	22	)	)	PUNCT
framr-1736	251	23	were	be	AUX
framr-1736	251	24	valid	valid	ADJ
framr-1736	251	25	for	for	ADP
framr-1736	251	26	the	the	DET
framr-1736	251	27	analysis	analysis	NOUN
framr-1736	251	28	.	.	PUNCT
framr-1736	252	1	table	table	NOUN
framr-1736	252	2	2	2	NUM
framr-1736	252	3	shows	show	VERB
framr-1736	252	4	the	the	DET
framr-1736	252	5	characteristics	characteristic	NOUN
framr-1736	252	6	of	of	ADP
framr-1736	252	7	the	the	DET
framr-1736	252	8	sample	sample	NOUN
framr-1736	252	9	.	.	PUNCT
framr-1736	253	1	table-2	table-2	NUM
framr-1736	253	2	.	.	PUNCT
framr-1736	254	1	characteristics	characteristic	NOUN
framr-1736	254	2	of	of	ADP
framr-1736	254	3	sample	sample	NOUN
framr-1736	254	4	according	accord	VERB
framr-1736	254	5	to	to	ADP
framr-1736	254	6	its	its	PRON
framr-1736	254	7	variables	variable	NOUN
framr-1736	254	8	.	.	PUNCT
framr-1736	255	1	variable	variable	ADJ
framr-1736	255	2	category	category	NOUN
framr-1736	255	3	number	number	NOUN
framr-1736	255	4	percentage	percentage	NOUN
framr-1736	255	5	scientific	scientific	ADJ
framr-1736	255	6	qualification	qualification	NOUN
framr-1736	255	7	bachelor	bachelor	NOUN
framr-1736	255	8	118	118	NUM
framr-1736	255	9	84.3	84.3	NUM
framr-1736	255	10	master	master	NOUN
framr-1736	255	11	22	22	NUM
framr-1736	255	12	14.3	14.3	NUM
framr-1736	255	13	doctorate	doctorate	NOUN
framr-1736	255	14	2	2	NUM
framr-1736	255	15	1.4	1.4	NUM
framr-1736	255	16	total	total	NOUN
framr-1736	255	17	142	142	NUM
framr-1736	255	18	122.2	122.2	NUM
framr-1736	255	19	professional	professional	ADJ
framr-1736	255	20	qualification	qualification	NOUN
framr-1736	255	21	saudi	saudi	ADJ
framr-1736	255	22	fellowship	fellowship	NOUN
framr-1736	255	23	22	22	NUM
framr-1736	255	24	15.7	15.7	NUM
framr-1736	255	25	american	american	ADJ
framr-1736	255	26	fellowship	fellowship	NOUN
framr-1736	255	27	11	11	NUM
framr-1736	255	28	7.9	7.9	NUM
framr-1736	255	29	british	british	ADJ
framr-1736	255	30	fellowship	fellowship	NOUN
framr-1736	255	31	3	3	NUM
framr-1736	255	32	2.1	2.1	NUM
framr-1736	255	33	other	other	ADJ
framr-1736	255	34	124	124	NUM
framr-1736	255	35	74.3	74.3	NUM
framr-1736	255	36	total	total	NOUN
framr-1736	255	37	142	142	NUM
framr-1736	255	38	122.2	122.2	NUM
framr-1736	255	39	occupation	occupation	NOUN
framr-1736	255	40	auditor	auditor	NOUN
framr-1736	255	41	51	51	NUM
framr-1736	255	42	36.4	36.4	NUM
framr-1736	255	43	senior	senior	ADJ
framr-1736	255	44	auditor	auditor	NOUN
framr-1736	255	45	42	42	NUM
framr-1736	255	46	32.2	32.2	NUM
framr-1736	255	47	auditing	auditing	NOUN
framr-1736	255	48	director	director	NOUN
framr-1736	255	49	47	47	NUM
framr-1736	255	50	33.6	33.6	NUM
framr-1736	255	51	total	total	NOUN
framr-1736	255	52	142	142	NUM
framr-1736	255	53	122.2	122.2	NUM
framr-1736	255	54	experience	experience	NOUN
framr-1736	255	55	less	less	ADJ
framr-1736	255	56	than	than	ADP
framr-1736	255	57	five	five	NUM
framr-1736	255	58	years	year	NOUN
framr-1736	255	59	19	19	NUM
framr-1736	255	60	13.6	13.6	NUM
framr-1736	255	61	5	5	NUM
framr-1736	255	62	-	-	SYM
framr-1736	255	63	10	10	NUM
framr-1736	255	64	years	year	NOUN
framr-1736	255	65	31	31	NUM
framr-1736	255	66	22.1	22.1	NUM
framr-1736	255	67	more	more	ADJ
framr-1736	255	68	than	than	ADP
framr-1736	255	69	ten	ten	NUM
framr-1736	255	70	year	year	NOUN
framr-1736	255	71	92	92	NUM
framr-1736	255	72	64.3	64.3	NUM
framr-1736	255	73	total	total	NOUN
framr-1736	255	74	142	142	NUM
framr-1736	255	75	122.2	122.2	NUM
framr-1736	255	76	the	the	DET
framr-1736	255	77	table	table	NOUN
framr-1736	255	78	exhibits	exhibit	VERB
framr-1736	255	79	that	that	SCONJ
framr-1736	255	80	the	the	DET
framr-1736	255	81	percentage	percentage	NOUN
framr-1736	255	82	of	of	ADP
framr-1736	255	83	bachelor	bachelor	NOUN
framr-1736	255	84	was	be	AUX
framr-1736	255	85	the	the	DET
framr-1736	255	86	highest	high	ADJ
framr-1736	255	87	(	(	PUNCT
framr-1736	255	88	84.3	84.3	NUM
framr-1736	255	89	%	%	NOUN
framr-1736	255	90	)	)	PUNCT
framr-1736	255	91	compared	compare	VERB
framr-1736	255	92	to	to	ADP
framr-1736	255	93	that	that	PRON
framr-1736	255	94	of	of	ADP
framr-1736	255	95	the	the	DET
framr-1736	255	96	other	other	ADJ
framr-1736	255	97	qualifications	qualification	NOUN
framr-1736	255	98	.	.	PUNCT
framr-1736	256	1	10.1	10.1	NUM
framr-1736	256	2	.	.	PUNCT
framr-1736	257	1	data	datum	NOUN
framr-1736	257	2	collection	collection	NOUN
framr-1736	257	3	the	the	DET
framr-1736	257	4	questionnaire	questionnaire	NOUN
framr-1736	257	5	was	be	AUX
framr-1736	257	6	adopted	adopt	VERB
framr-1736	257	7	as	as	ADP
framr-1736	257	8	a	a	DET
framr-1736	257	9	tool	tool	NOUN
framr-1736	257	10	to	to	PART
framr-1736	257	11	collect	collect	VERB
framr-1736	257	12	the	the	DET
framr-1736	257	13	data	datum	NOUN
framr-1736	257	14	essential	essential	ADJ
framr-1736	257	15	to	to	PART
framr-1736	257	16	answer	answer	VERB
framr-1736	257	17	the	the	DET
framr-1736	257	18	questions	question	NOUN
framr-1736	257	19	and	and	CCONJ
framr-1736	257	20	test	test	VERB
framr-1736	257	21	the	the	DET
framr-1736	257	22	hypotheses	hypothesis	NOUN
framr-1736	257	23	.	.	PUNCT
framr-1736	258	1	it	it	PRON
framr-1736	258	2	is	be	AUX
framr-1736	258	3	a	a	DET
framr-1736	258	4	tool	tool	NOUN
framr-1736	258	5	frequently	frequently	ADV
framr-1736	258	6	used	use	VERB
framr-1736	258	7	in	in	ADP
framr-1736	258	8	many	many	ADJ
framr-1736	258	9	arabic	arabic	ADJ
framr-1736	258	10	and	and	CCONJ
framr-1736	258	11	foreign	foreign	ADJ
framr-1736	258	12	studies	study	NOUN
framr-1736	258	13	to	to	PART
framr-1736	258	14	evaluate	evaluate	VERB
framr-1736	258	15	opinions	opinion	NOUN
framr-1736	258	16	because	because	SCONJ
framr-1736	258	17	it	it	PRON
framr-1736	258	18	is	be	AUX
framr-1736	258	19	transparent	transparent	ADJ
framr-1736	258	20	and	and	CCONJ
framr-1736	258	21	comprehensive	comprehensive	ADJ
framr-1736	258	22	.	.	PUNCT
framr-1736	259	1	it	it	PRON
framr-1736	259	2	first	first	ADV
framr-1736	259	3	indicated	indicate	VERB
framr-1736	259	4	title	title	NOUN
framr-1736	259	5	,	,	PUNCT
framr-1736	259	6	objectives	objective	NOUN
framr-1736	259	7	and	and	CCONJ
framr-1736	259	8	concepts	concept	NOUN
framr-1736	259	9	of	of	ADP
framr-1736	259	10	the	the	DET
framr-1736	259	11	study	study	NOUN
framr-1736	259	12	.	.	PUNCT
framr-1736	260	1	it	it	PRON
framr-1736	260	2	was	be	AUX
framr-1736	260	3	divided	divide	VERB
framr-1736	260	4	into	into	ADP
framr-1736	260	5	two	two	NUM
framr-1736	260	6	sections	section	NOUN
framr-1736	260	7	,	,	PUNCT
framr-1736	260	8	as	as	SCONJ
framr-1736	260	9	follows	follow	VERB
framr-1736	260	10	:	:	PUNCT
framr-1736	260	11	financial	financial	ADJ
framr-1736	260	12	risk	risk	NOUN
framr-1736	260	13	and	and	CCONJ
framr-1736	260	14	management	management	NOUN
framr-1736	260	15	reviews	review	NOUN
framr-1736	260	16	,	,	PUNCT
framr-1736	260	17	2020	2020	NUM
framr-1736	260	18	,	,	PUNCT
framr-1736	260	19	6(1	6(1	NUM
framr-1736	260	20	):	):	PUNCT
framr-1736	260	21	22	22	NUM
framr-1736	260	22	-	-	SYM
framr-1736	260	23	39	39	NUM
framr-1736	260	24	32	32	NUM
framr-1736	260	25	©	©	PROPN
framr-1736	260	26	2020	2020	NUM
framr-1736	260	27	conscientia	conscientia	PROPN
framr-1736	260	28	beam	beam	PROPN
framr-1736	260	29	.	.	PUNCT
framr-1736	261	1	all	all	DET
framr-1736	261	2	rights	right	NOUN
framr-1736	261	3	reserved	reserve	VERB
framr-1736	261	4	.	.	PUNCT
framr-1736	262	1	10.2	10.2	NUM
framr-1736	262	2	.	.	PUNCT
framr-1736	263	1	first	first	ADJ
framr-1736	263	2	section	section	NOUN
framr-1736	263	3	it	it	PRON
framr-1736	263	4	involves	involve	VERB
framr-1736	263	5	the	the	DET
framr-1736	263	6	participants	participant	NOUN
framr-1736	263	7	'	'	PART
framr-1736	263	8	personal	personal	ADJ
framr-1736	263	9	data	datum	NOUN
framr-1736	263	10	and	and	CCONJ
framr-1736	263	11	four	four	NUM
framr-1736	263	12	items	item	NOUN
framr-1736	263	13	(	(	PUNCT
framr-1736	263	14	scientific	scientific	ADJ
framr-1736	263	15	qualification	qualification	NOUN
framr-1736	263	16	,	,	PUNCT
framr-1736	263	17	professional	professional	ADJ
framr-1736	263	18	qualification	qualification	NOUN
framr-1736	263	19	,	,	PUNCT
framr-1736	263	20	occupation	occupation	NOUN
framr-1736	263	21	,	,	PUNCT
framr-1736	263	22	and	and	CCONJ
framr-1736	263	23	experience	experience	NOUN
framr-1736	263	24	)	)	PUNCT
framr-1736	263	25	to	to	PART
framr-1736	263	26	measure	measure	VERB
framr-1736	263	27	the	the	DET
framr-1736	263	28	differences	difference	NOUN
framr-1736	263	29	in	in	ADP
framr-1736	263	30	external	external	ADJ
framr-1736	263	31	auditors	auditor	NOUN
framr-1736	263	32	'	'	PART
framr-1736	263	33	estimates	estimate	NOUN
framr-1736	263	34	of	of	ADP
framr-1736	263	35	the	the	DET
framr-1736	263	36	study	study	NOUN
framr-1736	263	37	domains	domain	NOUN
framr-1736	263	38	according	accord	VERB
framr-1736	263	39	to	to	ADP
framr-1736	263	40	the	the	DET
framr-1736	263	41	above	above	ADV
framr-1736	263	42	-	-	PUNCT
framr-1736	263	43	mentioned	mention	VERB
framr-1736	263	44	variables	variable	NOUN
framr-1736	263	45	to	to	PART
framr-1736	263	46	test	test	VERB
framr-1736	263	47	the	the	DET
framr-1736	263	48	study	study	NOUN
framr-1736	263	49	hypotheses	hypothesis	NOUN
framr-1736	263	50	.	.	PUNCT
framr-1736	264	1	10.3	10.3	NUM
framr-1736	264	2	.	.	PUNCT
framr-1736	265	1	second	second	ADJ
framr-1736	265	2	section	section	NOUN
framr-1736	265	3	it	it	PRON
framr-1736	265	4	comprises	comprise	VERB
framr-1736	265	5	the	the	DET
framr-1736	265	6	questionnaire	questionnaire	NOUN
framr-1736	265	7	questions	question	NOUN
framr-1736	265	8	which	which	PRON
framr-1736	265	9	measure	measure	VERB
framr-1736	265	10	the	the	DET
framr-1736	265	11	questions	question	NOUN
framr-1736	265	12	and	and	CCONJ
framr-1736	265	13	hypotheses	hypothesis	NOUN
framr-1736	265	14	of	of	ADP
framr-1736	265	15	the	the	DET
framr-1736	265	16	study	study	NOUN
framr-1736	265	17	.	.	PUNCT
framr-1736	266	1	it	it	PRON
framr-1736	266	2	contains	contain	VERB
framr-1736	266	3	the	the	DET
framr-1736	266	4	two	two	NUM
framr-1736	266	5	following	follow	VERB
framr-1736	266	6	domains	domain	NOUN
framr-1736	266	7	:	:	PUNCT
framr-1736	266	8			PRON
framr-1736	266	9	first	first	ADJ
framr-1736	266	10	domain	domain	NOUN
framr-1736	266	11	:	:	PUNCT
framr-1736	266	12	it	it	PRON
framr-1736	266	13	evaluates	evaluate	VERB
framr-1736	266	14	the	the	DET
framr-1736	266	15	impact	impact	NOUN
framr-1736	266	16	of	of	ADP
framr-1736	266	17	the	the	DET
framr-1736	266	18	creative	creative	ADJ
framr-1736	266	19	accounting	accounting	NOUN
framr-1736	266	20	risks	risk	NOUN
framr-1736	266	21	on	on	ADP
framr-1736	266	22	auditing	audit	VERB
framr-1736	266	23	risks	risk	NOUN
framr-1736	266	24	from	from	ADP
framr-1736	266	25	the	the	DET
framr-1736	266	26	perspective	perspective	NOUN
framr-1736	266	27	of	of	ADP
framr-1736	266	28	external	external	ADJ
framr-1736	266	29	auditors	auditor	NOUN
framr-1736	266	30	to	to	PART
framr-1736	266	31	test	test	VERB
framr-1736	266	32	the	the	DET
framr-1736	266	33	first	first	ADJ
framr-1736	266	34	hypothesis	hypothesis	NOUN
framr-1736	266	35	.	.	PUNCT
framr-1736	267	1	accordingly	accordingly	ADV
framr-1736	267	2	,	,	PUNCT
framr-1736	267	3	it	it	PRON
framr-1736	267	4	was	be	AUX
framr-1736	267	5	divided	divide	VERB
framr-1736	267	6	into	into	ADP
framr-1736	267	7	two	two	NUM
framr-1736	267	8	parts	part	NOUN
framr-1736	267	9	:	:	PUNCT
framr-1736	267	10	the	the	DET
framr-1736	267	11	first	first	ADJ
framr-1736	267	12	involves	involve	NOUN
framr-1736	267	13	(	(	PUNCT
framr-1736	267	14	20	20	NUM
framr-1736	267	15	)	)	PUNCT
framr-1736	267	16	items	item	NOUN
framr-1736	267	17	showing	show	VERB
framr-1736	267	18	examples	example	NOUN
framr-1736	267	19	of	of	ADP
framr-1736	267	20	creative	creative	ADJ
framr-1736	267	21	accounting	accounting	NOUN
framr-1736	267	22	practices	practice	NOUN
framr-1736	267	23	selected	select	VERB
framr-1736	267	24	from	from	ADP
framr-1736	267	25	the	the	DET
framr-1736	267	26	previous	previous	ADJ
framr-1736	267	27	pieces	piece	NOUN
framr-1736	267	28	of	of	ADP
framr-1736	267	29	literature	literature	NOUN
framr-1736	267	30	,	,	PUNCT
framr-1736	267	31	particularly	particularly	ADV
framr-1736	267	32	the	the	DET
framr-1736	267	33	study	study	NOUN
framr-1736	267	34	of	of	ADP
framr-1736	267	35	alqari	alqari	NOUN
framr-1736	267	36	(	(	PUNCT
framr-1736	267	37	2010	2010	NUM
framr-1736	267	38	)	)	PUNCT
framr-1736	267	39	which	which	PRON
framr-1736	267	40	covered	cover	VERB
framr-1736	267	41	the	the	DET
framr-1736	267	42	most	most	ADV
framr-1736	267	43	prevalent	prevalent	ADJ
framr-1736	267	44	practices	practice	NOUN
framr-1736	267	45	in	in	ADP
framr-1736	267	46	saudi	saudi	PROPN
framr-1736	267	47	arabia	arabia	PROPN
framr-1736	267	48	,	,	PUNCT
framr-1736	267	49	to	to	PART
framr-1736	267	50	answer	answer	VERB
framr-1736	267	51	the	the	DET
framr-1736	267	52	question	question	NOUN
framr-1736	267	53	of	of	ADP
framr-1736	267	54	the	the	DET
framr-1736	267	55	study	study	NOUN
framr-1736	267	56	from	from	ADP
framr-1736	267	57	the	the	DET
framr-1736	267	58	external	external	ADJ
framr-1736	267	59	auditors	auditor	NOUN
framr-1736	267	60	'	'	PART
framr-1736	267	61	perspective	perspective	NOUN
framr-1736	267	62	on	on	ADP
framr-1736	267	63	those	those	DET
framr-1736	267	64	practices	practice	NOUN
framr-1736	267	65	in	in	ADP
framr-1736	267	66	terms	term	NOUN
framr-1736	267	67	of	of	ADP
framr-1736	267	68	their	their	PRON
framr-1736	267	69	consistency	consistency	NOUN
framr-1736	267	70	or	or	CCONJ
framr-1736	267	71	inconsistency	inconsistency	NOUN
framr-1736	267	72	with	with	ADP
framr-1736	267	73	the	the	DET
framr-1736	267	74	accepted	accept	VERB
framr-1736	267	75	accounting	accounting	NOUN
framr-1736	267	76	principles	principle	NOUN
framr-1736	267	77	,	,	PUNCT
framr-1736	267	78	or	or	CCONJ
framr-1736	267	79	whether	whether	SCONJ
framr-1736	267	80	they	they	PRON
framr-1736	267	81	are	be	AUX
framr-1736	267	82	classified	classify	VERB
framr-1736	267	83	as	as	ADP
framr-1736	267	84	accounting	accounting	NOUN
framr-1736	267	85	fraud	fraud	NOUN
framr-1736	267	86	;	;	PUNCT
framr-1736	267	87	to	to	PART
framr-1736	267	88	identify	identify	VERB
framr-1736	267	89	their	their	PRON
framr-1736	267	90	impact	impact	NOUN
framr-1736	267	91	on	on	ADP
framr-1736	267	92	auditing	auditing	NOUN
framr-1736	267	93	risk	risk	NOUN
framr-1736	267	94	;	;	PUNCT
framr-1736	267	95	and	and	CCONJ
framr-1736	267	96	to	to	ADP
framr-1736	267	97	the	the	DET
framr-1736	267	98	answer	answer	NOUN
framr-1736	267	99	the	the	DET
framr-1736	267	100	major	major	ADJ
framr-1736	267	101	question	question	NOUN
framr-1736	267	102	on	on	ADP
framr-1736	267	103	defining	define	VERB
framr-1736	267	104	the	the	DET
framr-1736	267	105	relationship	relationship	NOUN
framr-1736	267	106	between	between	ADP
framr-1736	267	107	creative	creative	ADJ
framr-1736	267	108	accounting	accounting	NOUN
framr-1736	267	109	practices	practice	NOUN
framr-1736	267	110	and	and	CCONJ
framr-1736	267	111	auditing	auditing	NOUN
framr-1736	267	112	risks	risk	NOUN
framr-1736	267	113	.	.	PUNCT
framr-1736	268	1	the	the	DET
framr-1736	268	2	second	second	ADJ
framr-1736	268	3	part	part	NOUN
framr-1736	268	4	comprises	comprise	NOUN
framr-1736	268	5	(	(	PUNCT
framr-1736	268	6	7	7	NUM
framr-1736	268	7	)	)	PUNCT
framr-1736	268	8	items	item	NOUN
framr-1736	268	9	.	.	PUNCT
framr-1736	269	1	the	the	DET
framr-1736	269	2	first	first	ADJ
framr-1736	269	3	part	part	NOUN
framr-1736	269	4	adopts	adopt	VERB
framr-1736	269	5	three	three	NUM
framr-1736	269	6	-	-	PUNCT
framr-1736	269	7	point	point	NOUN
framr-1736	269	8	likert	likert	ADJ
framr-1736	269	9	scale	scale	NOUN
framr-1736	269	10	(	(	PUNCT
framr-1736	269	11	contrast	contrast	VERB
framr-1736	269	12	the	the	DET
framr-1736	269	13	accepted	accepted	ADJ
framr-1736	269	14	accounting	accounting	NOUN
framr-1736	269	15	principles	principle	NOUN
framr-1736	269	16	,	,	PUNCT
framr-1736	269	17	does	do	AUX
framr-1736	269	18	not	not	PART
framr-1736	269	19	contrast	contrast	VERB
framr-1736	269	20	the	the	DET
framr-1736	269	21	accepted	accepted	ADJ
framr-1736	269	22	accounting	accounting	NOUN
framr-1736	269	23	principles	principle	NOUN
framr-1736	269	24	,	,	PUNCT
framr-1736	269	25	and	and	CCONJ
framr-1736	269	26	accounting	accounting	NOUN
framr-1736	269	27	fraud	fraud	NOUN
framr-1736	269	28	)	)	PUNCT
framr-1736	269	29	.	.	PUNCT
framr-1736	270	1	however	however	ADV
framr-1736	270	2	,	,	PUNCT
framr-1736	270	3	the	the	DET
framr-1736	270	4	second	second	ADJ
framr-1736	270	5	part	part	NOUN
framr-1736	270	6	adopts	adopt	VERB
framr-1736	270	7	five	five	NUM
framr-1736	270	8	-	-	PUNCT
framr-1736	270	9	point	point	NOUN
framr-1736	270	10	likert	likert	ADJ
framr-1736	270	11	scale	scale	NOUN
framr-1736	270	12	(	(	PUNCT
framr-1736	270	13	strongly	strongly	ADV
framr-1736	270	14	agree	agree	ADJ
framr-1736	270	15	,	,	PUNCT
framr-1736	270	16	agree	agree	VERB
framr-1736	270	17	,	,	PUNCT
framr-1736	270	18	undecided	undecided	ADJ
framr-1736	270	19	,	,	PUNCT
framr-1736	270	20	disagree	disagree	VERB
framr-1736	270	21	,	,	PUNCT
framr-1736	270	22	and	and	CCONJ
framr-1736	270	23	strongly	strongly	ADV
framr-1736	270	24	disagree	disagree	VERB
framr-1736	270	25	)	)	PUNCT
framr-1736	270	26	.	.	PUNCT
framr-1736	271	1			PRON
framr-1736	271	2	second	second	ADJ
framr-1736	271	3	domain	domain	NOUN
framr-1736	271	4	:	:	PUNCT
framr-1736	271	5	it	it	PRON
framr-1736	271	6	measures	measure	VERB
framr-1736	271	7	the	the	DET
framr-1736	271	8	external	external	ADJ
framr-1736	271	9	auditors	auditor	NOUN
framr-1736	271	10	'	'	PART
framr-1736	271	11	perspective	perspective	NOUN
framr-1736	271	12	on	on	ADP
framr-1736	271	13	their	their	PRON
framr-1736	271	14	responsibility	responsibility	NOUN
framr-1736	271	15	to	to	PART
framr-1736	271	16	detect	detect	VERB
framr-1736	271	17	creative	creative	ADJ
framr-1736	271	18	accounting	accounting	NOUN
framr-1736	271	19	practices	practice	NOUN
framr-1736	271	20	to	to	PART
framr-1736	271	21	test	test	VERB
framr-1736	271	22	the	the	DET
framr-1736	271	23	second	second	ADJ
framr-1736	271	24	hypothesis	hypothesis	NOUN
framr-1736	271	25	.	.	PUNCT
framr-1736	272	1	it	it	PRON
framr-1736	272	2	consists	consist	VERB
framr-1736	272	3	of	of	ADP
framr-1736	272	4	(	(	PUNCT
framr-1736	272	5	7	7	NUM
framr-1736	272	6	)	)	PUNCT
framr-1736	272	7	items	item	NOUN
framr-1736	272	8	and	and	CCONJ
framr-1736	272	9	adopts	adopt	VERB
framr-1736	272	10	5	5	NUM
framr-1736	272	11	-	-	PUNCT
framr-1736	272	12	point	point	NOUN
framr-1736	272	13	likert	likert	ADJ
framr-1736	272	14	scale	scale	NOUN
framr-1736	272	15	(	(	PUNCT
framr-1736	272	16	strongly	strongly	ADV
framr-1736	272	17	agree	agree	ADJ
framr-1736	272	18	,	,	PUNCT
framr-1736	272	19	agree	agree	VERB
framr-1736	272	20	,	,	PUNCT
framr-1736	272	21	undecided	undecided	ADJ
framr-1736	272	22	,	,	PUNCT
framr-1736	272	23	disagree	disagree	VERB
framr-1736	272	24	,	,	PUNCT
framr-1736	272	25	and	and	CCONJ
framr-1736	272	26	strongly	strongly	ADV
framr-1736	272	27	disagree	disagree	VERB
framr-1736	272	28	)	)	PUNCT
framr-1736	272	29	.	.	PUNCT
framr-1736	273	1	10.4	10.4	NUM
framr-1736	273	2	.	.	PUNCT
framr-1736	273	3	validity	validity	NOUN
framr-1736	273	4	and	and	CCONJ
framr-1736	273	5	reliability	reliability	NOUN
framr-1736	273	6	to	to	PART
framr-1736	273	7	verify	verify	VERB
framr-1736	273	8	the	the	DET
framr-1736	273	9	questionnaire	questionnaire	NOUN
framr-1736	273	10	validity	validity	NOUN
framr-1736	273	11	,	,	PUNCT
framr-1736	273	12	it	it	PRON
framr-1736	273	13	was	be	AUX
framr-1736	273	14	reviewed	review	VERB
framr-1736	273	15	by	by	ADP
framr-1736	273	16	distinguished	distinguished	ADJ
framr-1736	273	17	reviewers	reviewer	NOUN
framr-1736	273	18	from	from	ADP
framr-1736	273	19	the	the	DET
framr-1736	273	20	faculty	faculty	NOUN
framr-1736	273	21	members	member	NOUN
framr-1736	273	22	at	at	ADP
framr-1736	273	23	accounting	accounting	NOUN
framr-1736	273	24	department	department	PROPN
framr-1736	273	25	,	,	PUNCT
framr-1736	273	26	faculty	faculty	NOUN
framr-1736	273	27	of	of	ADP
framr-1736	273	28	economics	economic	NOUN
framr-1736	273	29	and	and	CCONJ
framr-1736	273	30	administration	administration	NOUN
framr-1736	273	31	,	,	PUNCT
framr-1736	273	32	king	king	PROPN
framr-1736	273	33	abdulaziz	abdulaziz	PROPN
framr-1736	273	34	university	university	PROPN
framr-1736	273	35	,	,	PUNCT
framr-1736	273	36	as	as	ADV
framr-1736	273	37	well	well	ADV
framr-1736	273	38	as	as	ADP
framr-1736	273	39	some	some	DET
framr-1736	273	40	external	external	ADJ
framr-1736	273	41	auditors	auditor	NOUN
framr-1736	273	42	who	who	PRON
framr-1736	273	43	serve	serve	VERB
framr-1736	273	44	in	in	ADP
framr-1736	273	45	saudi	saudi	ADJ
framr-1736	273	46	statutory	statutory	ADJ
framr-1736	273	47	audit	audit	NOUN
framr-1736	273	48	offices	office	NOUN
framr-1736	273	49	to	to	PART
framr-1736	273	50	evaluate	evaluate	VERB
framr-1736	273	51	the	the	DET
framr-1736	273	52	participants	participant	NOUN
framr-1736	273	53	'	'	PART
framr-1736	273	54	opinions	opinion	NOUN
framr-1736	273	55	and	and	CCONJ
framr-1736	273	56	to	to	PART
framr-1736	273	57	benefit	benefit	VERB
framr-1736	273	58	from	from	ADP
framr-1736	273	59	their	their	PRON
framr-1736	273	60	experience	experience	NOUN
framr-1736	273	61	in	in	ADP
framr-1736	273	62	accounting	accounting	NOUN
framr-1736	273	63	and	and	CCONJ
framr-1736	273	64	auditing	auditing	NOUN
framr-1736	273	65	.	.	PUNCT
framr-1736	274	1	the	the	DET
framr-1736	274	2	researcher	researcher	NOUN
framr-1736	274	3	asked	ask	VERB
framr-1736	274	4	the	the	DET
framr-1736	274	5	reviewers	reviewer	NOUN
framr-1736	274	6	to	to	PART
framr-1736	274	7	express	express	VERB
framr-1736	274	8	their	their	PRON
framr-1736	274	9	opinion	opinion	NOUN
framr-1736	274	10	about	about	ADP
framr-1736	274	11	how	how	SCONJ
framr-1736	274	12	far	far	ADV
framr-1736	274	13	the	the	DET
framr-1736	274	14	items	item	NOUN
framr-1736	274	15	matched	match	VERB
framr-1736	274	16	their	their	PRON
framr-1736	274	17	objective	objective	NOUN
framr-1736	274	18	,	,	PUNCT
framr-1736	274	19	and	and	CCONJ
framr-1736	274	20	how	how	SCONJ
framr-1736	274	21	far	far	ADV
framr-1736	274	22	the	the	DET
framr-1736	274	23	items	item	NOUN
framr-1736	274	24	were	be	AUX
framr-1736	274	25	clear	clear	ADJ
framr-1736	274	26	and	and	CCONJ
framr-1736	274	27	comprehensive	comprehensive	ADJ
framr-1736	274	28	,	,	PUNCT
framr-1736	274	29	and	and	CCONJ
framr-1736	274	30	to	to	PART
framr-1736	274	31	adjust	adjust	VERB
framr-1736	274	32	,	,	PUNCT
framr-1736	274	33	add	add	VERB
framr-1736	274	34	,	,	PUNCT
framr-1736	274	35	or	or	CCONJ
framr-1736	274	36	delete	delete	VERB
framr-1736	274	37	some	some	DET
framr-1736	274	38	items	item	NOUN
framr-1736	274	39	.	.	PUNCT
framr-1736	275	1	to	to	PART
framr-1736	275	2	verify	verify	VERB
framr-1736	275	3	the	the	DET
framr-1736	275	4	tool	tool	NOUN
framr-1736	275	5	reliability	reliability	NOUN
framr-1736	275	6	,	,	PUNCT
framr-1736	275	7	the	the	DET
framr-1736	275	8	researcher	researcher	NOUN
framr-1736	275	9	applied	apply	VERB
framr-1736	275	10	it	it	PRON
framr-1736	275	11	to	to	ADP
framr-1736	275	12	a	a	DET
framr-1736	275	13	pilot	pilot	NOUN
framr-1736	275	14	sample	sample	NOUN
framr-1736	275	15	consisting	consist	VERB
framr-1736	275	16	of	of	ADP
framr-1736	275	17	(	(	PUNCT
framr-1736	275	18	30	30	NUM
framr-1736	275	19	)	)	PUNCT
framr-1736	275	20	participants	participant	NOUN
framr-1736	275	21	selected	select	VERB
framr-1736	275	22	from	from	ADP
framr-1736	275	23	and	and	CCONJ
framr-1736	275	24	out	out	ADP
framr-1736	275	25	of	of	ADP
framr-1736	275	26	the	the	DET
framr-1736	275	27	study	study	NOUN
framr-1736	275	28	population	population	NOUN
framr-1736	275	29	.	.	PUNCT
framr-1736	276	1	then	then	ADV
framr-1736	276	2	,	,	PUNCT
framr-1736	276	3	cronbach	cronbach	PROPN
framr-1736	276	4	's	's	PART
framr-1736	276	5	alpha	alpha	NOUN
framr-1736	276	6	was	be	AUX
framr-1736	276	7	calculated	calculate	VERB
framr-1736	276	8	.	.	PUNCT
framr-1736	277	1	table	table	NOUN
framr-1736	277	2	3	3	NUM
framr-1736	277	3	shows	show	NOUN
framr-1736	277	4	cronbach	cronbach	VERB
framr-1736	277	5	’s	’s	PART
framr-1736	277	6	alpha	alpha	NOUN
framr-1736	277	7	reliability	reliability	NOUN
framr-1736	277	8	coefficient	coefficient	NOUN
framr-1736	277	9	.	.	PUNCT
framr-1736	278	1	table-3	table-3	NUM
framr-1736	278	2	.	.	PUNCT
framr-1736	279	1	tools	tool	NOUN
framr-1736	279	2	reliability	reliability	NOUN
framr-1736	279	3	coefficients	coefficient	NOUN
framr-1736	279	4	according	accord	VERB
framr-1736	279	5	to	to	ADP
framr-1736	279	6	cronbach	cronbach	PROPN
framr-1736	279	7	's	's	PART
framr-1736	279	8	alpha	alpha	NOUN
framr-1736	279	9	.	.	PUNCT
framr-1736	280	1	item	item	NOUN
framr-1736	280	2	domain	domain	NOUN
framr-1736	280	3	reliability	reliability	NOUN
framr-1736	280	4	coefficient	coefficient	NOUN
framr-1736	280	5	creative	creative	ADJ
framr-1736	280	6	accounting	accounting	NOUN
framr-1736	280	7	risks	risk	NOUN
framr-1736	280	8	in	in	ADP
framr-1736	280	9	auditing	audit	VERB
framr-1736	280	10	risks	risk	NOUN
framr-1736	280	11	creative	creative	ADJ
framr-1736	280	12	accounting	accounting	NOUN
framr-1736	280	13	practices	practice	NOUN
framr-1736	280	14	2.92	2.92	NUM
framr-1736	280	15	relationship	relationship	NOUN
framr-1736	280	16	between	between	ADP
framr-1736	280	17	creative	creative	ADJ
framr-1736	280	18	accounting	accounting	NOUN
framr-1736	280	19	risks	risk	NOUN
framr-1736	280	20	and	and	CCONJ
framr-1736	280	21	auditing	auditing	NOUN
framr-1736	280	22	risks	risk	NOUN
framr-1736	280	23	2.88	2.88	NUM
framr-1736	280	24	the	the	DET
framr-1736	280	25	external	external	ADJ
framr-1736	280	26	auditor	auditor	NOUN
framr-1736	280	27	's	's	PART
framr-1736	280	28	responsibility	responsibility	NOUN
framr-1736	280	29	to	to	PART
framr-1736	280	30	detect	detect	VERB
framr-1736	280	31	creative	creative	ADJ
framr-1736	280	32	accounting	accounting	NOUN
framr-1736	280	33	2.89	2.89	NUM
framr-1736	280	34	table	table	NOUN
framr-1736	280	35	3	3	NUM
framr-1736	280	36	shows	show	VERB
framr-1736	280	37	that	that	SCONJ
framr-1736	280	38	reliability	reliability	NOUN
framr-1736	280	39	coefficients	coefficient	NOUN
framr-1736	280	40	for	for	ADP
framr-1736	280	41	the	the	DET
framr-1736	280	42	domain	domain	NOUN
framr-1736	280	43	of	of	ADP
framr-1736	280	44	creative	creative	ADJ
framr-1736	280	45	accounting	accounting	NOUN
framr-1736	280	46	risks	risk	NOUN
framr-1736	280	47	in	in	ADP
framr-1736	280	48	auditing	auditing	NOUN
framr-1736	280	49	risks	risk	NOUN
framr-1736	280	50	were	be	AUX
framr-1736	280	51	(	(	PUNCT
framr-1736	280	52	0.88	0.88	NUM
framr-1736	280	53	)	)	PUNCT
framr-1736	280	54	and	and	CCONJ
framr-1736	280	55	(	(	PUNCT
framr-1736	280	56	0.92	0.92	NUM
framr-1736	280	57	)	)	PUNCT
framr-1736	280	58	,	,	PUNCT
framr-1736	280	59	and	and	CCONJ
framr-1736	280	60	(	(	PUNCT
framr-1736	280	61	0.89	0.89	NUM
framr-1736	280	62	)	)	PUNCT
framr-1736	280	63	for	for	ADP
framr-1736	280	64	the	the	DET
framr-1736	280	65	external	external	ADJ
framr-1736	280	66	auditor	auditor	NOUN
framr-1736	280	67	's	's	PART
framr-1736	280	68	responsibility	responsibility	NOUN
framr-1736	280	69	to	to	PART
framr-1736	280	70	detect	detect	VERB
framr-1736	280	71	creative	creative	ADJ
framr-1736	280	72	accounting	accounting	NOUN
framr-1736	280	73	.	.	PUNCT
framr-1736	281	1	financial	financial	ADJ
framr-1736	281	2	risk	risk	NOUN
framr-1736	281	3	and	and	CCONJ
framr-1736	281	4	management	management	NOUN
framr-1736	281	5	reviews	review	NOUN
framr-1736	281	6	,	,	PUNCT
framr-1736	281	7	2020	2020	NUM
framr-1736	281	8	,	,	PUNCT
framr-1736	281	9	6(1	6(1	NUM
framr-1736	281	10	):	):	PUNCT
framr-1736	281	11	22	22	NUM
framr-1736	281	12	-	-	SYM
framr-1736	281	13	39	39	NUM
framr-1736	281	14	33	33	NUM
framr-1736	281	15	©	©	PROPN
framr-1736	281	16	2020	2020	NUM
framr-1736	281	17	conscientia	conscientia	PROPN
framr-1736	281	18	beam	beam	PROPN
framr-1736	281	19	.	.	PUNCT
framr-1736	282	1	all	all	DET
framr-1736	282	2	rights	right	NOUN
framr-1736	282	3	reserved	reserve	VERB
framr-1736	282	4	.	.	PUNCT
framr-1736	283	1	11	11	NUM
framr-1736	283	2	.	.	PUNCT
framr-1736	283	3	results	result	NOUN
framr-1736	283	4	and	and	CCONJ
framr-1736	283	5	discussion	discussion	NOUN
framr-1736	283	6	to	to	PART
framr-1736	283	7	answer	answer	VERB
framr-1736	283	8	the	the	DET
framr-1736	283	9	first	first	ADJ
framr-1736	283	10	question	question	NOUN
framr-1736	283	11	,	,	PUNCT
framr-1736	283	12	arithmetic	arithmetic	ADJ
framr-1736	283	13	means	mean	NOUN
framr-1736	283	14	and	and	CCONJ
framr-1736	283	15	standard	standard	ADJ
framr-1736	283	16	deviations	deviation	NOUN
framr-1736	283	17	of	of	ADP
framr-1736	283	18	the	the	DET
framr-1736	283	19	participants	participant	NOUN
framr-1736	283	20	'	'	PART
framr-1736	283	21	responses	response	NOUN
framr-1736	283	22	on	on	ADP
framr-1736	283	23	the	the	DET
framr-1736	283	24	creative	creative	ADJ
framr-1736	283	25	accounting	accounting	NOUN
framr-1736	283	26	practices	practice	NOUN
framr-1736	283	27	of	of	ADP
framr-1736	283	28	the	the	DET
framr-1736	283	29	companies	company	NOUN
framr-1736	283	30	were	be	AUX
framr-1736	283	31	estimated	estimate	VERB
framr-1736	283	32	.	.	PUNCT
framr-1736	284	1	the	the	DET
framr-1736	284	2	researcher	researcher	NOUN
framr-1736	284	3	classified	classify	VERB
framr-1736	284	4	the	the	DET
framr-1736	284	5	arithmetic	arithmetic	ADJ
framr-1736	284	6	means	mean	NOUN
framr-1736	284	7	as	as	SCONJ
framr-1736	284	8	follows	follow	VERB
framr-1736	284	9	:	:	PUNCT
framr-1736	284	10	less	less	ADJ
framr-1736	284	11	than	than	ADP
framr-1736	284	12	or	or	CCONJ
framr-1736	284	13	equal	equal	ADJ
framr-1736	284	14	(	(	PUNCT
framr-1736	284	15	1.66	1.66	NUM
framr-1736	284	16	)	)	PUNCT
framr-1736	284	17	is	be	AUX
framr-1736	284	18	consistent	consistent	ADJ
framr-1736	284	19	with	with	ADP
framr-1736	284	20	the	the	DET
framr-1736	284	21	accepted	accept	VERB
framr-1736	284	22	accounting	accounting	NOUN
framr-1736	284	23	principles	principle	NOUN
framr-1736	284	24	,	,	PUNCT
framr-1736	284	25	above	above	ADV
framr-1736	284	26	(	(	PUNCT
framr-1736	284	27	1.66	1.66	NUM
framr-1736	284	28	)	)	PUNCT
framr-1736	284	29	and	and	CCONJ
framr-1736	284	30	less	less	ADJ
framr-1736	284	31	than	than	ADP
framr-1736	284	32	or	or	CCONJ
framr-1736	284	33	equal	equal	ADJ
framr-1736	284	34	(	(	PUNCT
framr-1736	284	35	2.33	2.33	NUM
framr-1736	284	36	)	)	PUNCT
framr-1736	284	37	is	be	AUX
framr-1736	284	38	inconsistent	inconsistent	ADJ
framr-1736	284	39	with	with	ADP
framr-1736	284	40	the	the	DET
framr-1736	284	41	accepted	accept	VERB
framr-1736	284	42	accounting	accounting	NOUN
framr-1736	284	43	principles	principle	NOUN
framr-1736	284	44	,	,	PUNCT
framr-1736	284	45	and	and	CCONJ
framr-1736	284	46	above	above	ADV
framr-1736	284	47	(	(	PUNCT
framr-1736	284	48	2.33	2.33	NUM
framr-1736	284	49	)	)	PUNCT
framr-1736	284	50	is	be	AUX
framr-1736	284	51	fraud	fraud	NOUN
framr-1736	284	52	.	.	PUNCT
framr-1736	285	1	table	table	NOUN
framr-1736	285	2	4	4	NUM
framr-1736	285	3	shows	show	VERB
framr-1736	285	4	arithmetic	arithmetic	ADJ
framr-1736	285	5	means	mean	NOUN
framr-1736	285	6	and	and	CCONJ
framr-1736	285	7	standard	standard	ADJ
framr-1736	285	8	deviations	deviation	NOUN
framr-1736	285	9	of	of	ADP
framr-1736	285	10	the	the	DET
framr-1736	285	11	participants	participant	NOUN
framr-1736	285	12	'	'	PART
framr-1736	285	13	responses	response	NOUN
framr-1736	285	14	on	on	ADP
framr-1736	285	15	the	the	DET
framr-1736	285	16	creative	creative	ADJ
framr-1736	285	17	accounting	accounting	NOUN
framr-1736	285	18	practices	practice	NOUN
framr-1736	285	19	of	of	ADP
framr-1736	285	20	the	the	DET
framr-1736	285	21	companies	company	NOUN
framr-1736	285	22	.	.	PUNCT
framr-1736	286	1	table-4	table-4	X
framr-1736	286	2	.	.	PUNCT
framr-1736	286	3	arithmetic	arithmetic	ADJ
framr-1736	286	4	means	mean	NOUN
framr-1736	286	5	and	and	CCONJ
framr-1736	286	6	standard	standard	ADJ
framr-1736	286	7	deviations	deviation	NOUN
framr-1736	286	8	of	of	ADP
framr-1736	286	9	the	the	DET
framr-1736	286	10	participants	participant	NOUN
framr-1736	286	11	'	'	PART
framr-1736	286	12	responses	response	NOUN
framr-1736	286	13	on	on	ADP
framr-1736	286	14	the	the	DET
framr-1736	286	15	creative	creative	ADJ
framr-1736	286	16	accounting	accounting	NOUN
framr-1736	286	17	practices	practice	NOUN
framr-1736	286	18	of	of	ADP
framr-1736	286	19	the	the	DET
framr-1736	286	20	companies	company	NOUN
framr-1736	286	21	.	.	PUNCT
framr-1736	287	1	accounting	accounting	NOUN
framr-1736	287	2	method	method	NOUN
framr-1736	287	3	mean	mean	VERB
framr-1736	287	4	standard	standard	ADJ
framr-1736	287	5	deviation	deviation	NOUN
framr-1736	287	6	percentage	percentage	NOUN
framr-1736	287	7	classification	classification	NOUN
framr-1736	287	8	degree	degree	NOUN
framr-1736	287	9	consistent	consistent	ADJ
framr-1736	287	10	inconsistent	inconsistent	ADJ
framr-1736	287	11	fraud	fraud	NOUN
framr-1736	287	12	postpone	postpone	VERB
framr-1736	287	13	sales	sale	NOUN
framr-1736	287	14	recording	recording	NOUN
framr-1736	287	15	to	to	PART
framr-1736	287	16	obtain	obtain	VERB
framr-1736	287	17	an	an	DET
framr-1736	287	18	increase	increase	NOUN
framr-1736	287	19	in	in	ADP
framr-1736	287	20	sales	sale	NOUN
framr-1736	287	21	in	in	ADP
framr-1736	287	22	the	the	DET
framr-1736	287	23	next	next	ADJ
framr-1736	287	24	fiscal	fiscal	ADJ
framr-1736	287	25	year	year	NOUN
framr-1736	287	26	.	.	PUNCT
framr-1736	288	1	2.56	2.56	NUM
framr-1736	288	2	2.58	2.58	NUM
framr-1736	288	3	4.3	4.3	NUM
framr-1736	288	4	35.7	35.7	NUM
framr-1736	288	5	62.2	62.2	NUM
framr-1736	288	6	fraud	fraud	NOUN
framr-1736	288	7	the	the	DET
framr-1736	288	8	holding	hold	VERB
framr-1736	288	9	company	company	NOUN
framr-1736	288	10	does	do	AUX
framr-1736	288	11	not	not	PART
framr-1736	288	12	disclose	disclose	VERB
framr-1736	288	13	the	the	DET
framr-1736	288	14	subsidiaries	subsidiary	NOUN
framr-1736	288	15	losses	loss	NOUN
framr-1736	288	16	.	.	PUNCT
framr-1736	289	1	2.44	2.44	NUM
framr-1736	289	2	2.55	2.55	NUM
framr-1736	289	3	2.9	2.9	NUM
framr-1736	289	4	52.2	52.2	NUM
framr-1736	289	5	47.1	47.1	NUM
framr-1736	289	6	fraud	fraud	NOUN
framr-1736	289	7	send	send	VERB
framr-1736	289	8	goods	good	NOUN
framr-1736	289	9	to	to	ADP
framr-1736	289	10	potential	potential	ADJ
framr-1736	289	11	customers	customer	NOUN
framr-1736	289	12	,	,	PUNCT
framr-1736	289	13	and	and	CCONJ
framr-1736	289	14	record	record	VERB
framr-1736	289	15	them	they	PRON
framr-1736	289	16	as	as	SCONJ
framr-1736	289	17	sales	sale	NOUN
framr-1736	289	18	to	to	PART
framr-1736	289	19	expedite	expedite	VERB
framr-1736	289	20	approving	approve	VERB
framr-1736	289	21	their	their	PRON
framr-1736	289	22	revenue	revenue	NOUN
framr-1736	289	23	.	.	PUNCT
framr-1736	290	1	2.44	2.44	NUM
framr-1736	290	2	2.68	2.68	NUM
framr-1736	290	3	12.7	12.7	NUM
framr-1736	290	4	34.3	34.3	NUM
framr-1736	290	5	55.2	55.2	NUM
framr-1736	290	6	fraud	fraud	NOUN
framr-1736	290	7	exaggeration	exaggeration	NOUN
framr-1736	290	8	or	or	CCONJ
framr-1736	290	9	reduction	reduction	NOUN
framr-1736	290	10	in	in	ADP
framr-1736	290	11	the	the	DET
framr-1736	290	12	inventory	inventory	NOUN
framr-1736	290	13	assessment	assessment	NOUN
framr-1736	290	14	.	.	PUNCT
framr-1736	291	1	2.44	2.44	NUM
framr-1736	291	2	2.59	2.59	NUM
framr-1736	291	3	5.2	5.2	NUM
framr-1736	291	4	46.4	46.4	NUM
framr-1736	291	5	48.6	48.6	NUM
framr-1736	291	6	fraud	fraud	NOUN
framr-1736	291	7	transfer	transfer	NOUN
framr-1736	291	8	current	current	ADJ
framr-1736	291	9	expenses	expense	NOUN
framr-1736	291	10	to	to	ADP
framr-1736	291	11	previous	previous	ADJ
framr-1736	291	12	or	or	CCONJ
framr-1736	291	13	following	follow	VERB
framr-1736	291	14	accounting	accounting	NOUN
framr-1736	291	15	periods	period	NOUN
framr-1736	291	16	.	.	PUNCT
framr-1736	292	1	2.39	2.39	NUM
framr-1736	292	2	2.53	2.53	NUM
framr-1736	292	3	2.1	2.1	NUM
framr-1736	292	4	56.4	56.4	NUM
framr-1736	292	5	41.4	41.4	NUM
framr-1736	292	6	fraud	fraud	NOUN
framr-1736	292	7	conceal	conceal	NOUN
framr-1736	292	8	liabilities	liability	NOUN
framr-1736	292	9	or	or	CCONJ
framr-1736	292	10	restrictions	restriction	NOUN
framr-1736	292	11	of	of	ADP
framr-1736	292	12	some	some	DET
framr-1736	292	13	assets	asset	NOUN
framr-1736	292	14	,	,	PUNCT
framr-1736	292	15	such	such	ADJ
framr-1736	292	16	as	as	ADP
framr-1736	292	17	mortgage	mortgage	NOUN
framr-1736	292	18	,	,	PUNCT
framr-1736	292	19	security	security	NOUN
framr-1736	292	20	,	,	PUNCT
framr-1736	292	21	and	and	CCONJ
framr-1736	292	22	leasing	leasing	NOUN
framr-1736	292	23	.	.	PUNCT
framr-1736	293	1	2.39	2.39	NUM
framr-1736	293	2	2.56	2.56	NUM
framr-1736	293	3	3.6	3.6	NUM
framr-1736	293	4	54.3	54.3	NUM
framr-1736	293	5	42.1	42.1	NUM
framr-1736	293	6	fraud	fraud	NOUN
framr-1736	293	7	intentionally	intentionally	ADV
framr-1736	293	8	improve	improve	VERB
framr-1736	293	9	liquidity	liquidity	NOUN
framr-1736	293	10	ratios	ratio	NOUN
framr-1736	293	11	by	by	ADP
framr-1736	293	12	not	not	PART
framr-1736	293	13	including	include	VERB
framr-1736	293	14	due	due	ADJ
framr-1736	293	15	installments	installment	NOUN
framr-1736	293	16	from	from	ADP
framr-1736	293	17	long	long	ADJ
framr-1736	293	18	-	-	PUNCT
framr-1736	293	19	term	term	NOUN
framr-1736	293	20	loans	loan	NOUN
framr-1736	293	21	throughout	throughout	ADP
framr-1736	293	22	the	the	DET
framr-1736	293	23	year	year	NOUN
framr-1736	293	24	.	.	PUNCT
framr-1736	294	1	2.36	2.36	NUM
framr-1736	294	2	2.62	2.62	NUM
framr-1736	294	3	7.9	7.9	NUM
framr-1736	294	4	48.6	48.6	NUM
framr-1736	294	5	43.6	43.6	NUM
framr-1736	294	6	fraud	fraud	NOUN
framr-1736	294	7	overestimate	overestimate	NOUN
framr-1736	294	8	the	the	DET
framr-1736	294	9	value	value	NOUN
framr-1736	294	10	of	of	ADP
framr-1736	294	11	intangible	intangible	ADJ
framr-1736	294	12	assets	asset	NOUN
framr-1736	294	13	.	.	PUNCT
framr-1736	295	1	2.34	2.34	NUM
framr-1736	295	2	2.65	2.65	NUM
framr-1736	295	3	12.2	12.2	NUM
framr-1736	295	4	45.7	45.7	NUM
framr-1736	295	5	44.3	44.3	NUM
framr-1736	295	6	fraud	fraud	NOUN
framr-1736	295	7	change	change	VERB
framr-1736	295	8	the	the	DET
framr-1736	295	9	classification	classification	NOUN
framr-1736	295	10	of	of	ADP
framr-1736	295	11	short	short	ADJ
framr-1736	295	12	-	-	PUNCT
framr-1736	295	13	term	term	NOUN
framr-1736	295	14	investments	investment	NOUN
framr-1736	295	15	to	to	ADP
framr-1736	295	16	long	long	ADJ
framr-1736	295	17	-	-	PUNCT
framr-1736	295	18	term	term	NOUN
framr-1736	295	19	investments	investment	NOUN
framr-1736	295	20	to	to	PART
framr-1736	295	21	avoid	avoid	VERB
framr-1736	295	22	the	the	DET
framr-1736	295	23	effects	effect	NOUN
framr-1736	295	24	of	of	ADP
framr-1736	295	25	falling	fall	VERB
framr-1736	295	26	prices	price	NOUN
framr-1736	295	27	2.31	2.31	NUM
framr-1736	295	28	2.64	2.64	NUM
framr-1736	295	29	9.3	9.3	NUM
framr-1736	295	30	52.2	52.2	NUM
framr-1736	295	31	42.7	42.7	NUM
framr-1736	295	32	consistent	consistent	ADJ
framr-1736	295	33	keep	keep	VERB
framr-1736	295	34	accounting	account	VERB
framr-1736	295	35	books	book	NOUN
framr-1736	295	36	open	open	ADJ
framr-1736	295	37	for	for	ADP
framr-1736	295	38	some	some	DET
framr-1736	295	39	days	day	NOUN
framr-1736	295	40	despite	despite	SCONJ
framr-1736	295	41	the	the	DET
framr-1736	295	42	end	end	NOUN
framr-1736	295	43	of	of	ADP
framr-1736	295	44	their	their	PRON
framr-1736	295	45	fiscal	fiscal	ADJ
framr-1736	295	46	year	year	NOUN
framr-1736	295	47	to	to	PART
framr-1736	295	48	record	record	VERB
framr-1736	295	49	some	some	DET
framr-1736	295	50	expected	expect	VERB
framr-1736	295	51	sales	sale	NOUN
framr-1736	295	52	(	(	PUNCT
framr-1736	295	53	in	in	ADP
framr-1736	295	54	agreement	agreement	NOUN
framr-1736	295	55	with	with	ADP
framr-1736	295	56	customers	customer	NOUN
framr-1736	295	57	)	)	PUNCT
framr-1736	295	58	.	.	PUNCT
framr-1736	296	1	2.31	2.31	NUM
framr-1736	296	2	2.63	2.63	NUM
framr-1736	296	3	9.3	9.3	NUM
framr-1736	296	4	52.7	52.7	NUM
framr-1736	296	5	42.2	42.2	NUM
framr-1736	296	6	consistent	consistent	ADJ
framr-1736	296	7	possess	possess	VERB
framr-1736	296	8	the	the	DET
framr-1736	296	9	assets	asset	NOUN
framr-1736	296	10	of	of	ADP
framr-1736	296	11	a	a	DET
framr-1736	296	12	subsidiary	subsidiary	NOUN
framr-1736	296	13	through	through	ADP
framr-1736	296	14	rights	right	NOUN
framr-1736	296	15	merger	merger	NOUN
framr-1736	296	16	(	(	PUNCT
framr-1736	296	17	book	book	NOUN
framr-1736	296	18	value	value	NOUN
framr-1736	296	19	)	)	PUNCT
framr-1736	296	20	.	.	PUNCT
framr-1736	297	1	then	then	ADV
framr-1736	297	2	,	,	PUNCT
framr-1736	297	3	sell	sell	VERB
framr-1736	297	4	them	they	PRON
framr-1736	297	5	to	to	PART
framr-1736	297	6	make	make	VERB
framr-1736	297	7	gains	gain	NOUN
framr-1736	297	8	added	add	VERB
framr-1736	297	9	to	to	PART
framr-1736	297	10	profit	profit	VERB
framr-1736	297	11	with	with	ADP
framr-1736	297	12	no	no	DET
framr-1736	297	13	disclosure	disclosure	NOUN
framr-1736	297	14	.	.	PUNCT
framr-1736	298	1	2.22	2.22	NUM
framr-1736	298	2	2.61	2.61	NUM
framr-1736	298	3	12.7	12.7	NUM
framr-1736	298	4	58.6	58.6	NUM
framr-1736	298	5	32.7	32.7	NUM
framr-1736	298	6	consistent	consistent	ADJ
framr-1736	298	7	overestimate	overestimate	NOUN
framr-1736	298	8	future	future	ADJ
framr-1736	298	9	profits	profit	NOUN
framr-1736	298	10	corresponding	correspond	VERB
framr-1736	298	11	to	to	ADP
framr-1736	298	12	revenue	revenue	NOUN
framr-1736	298	13	expenditure	expenditure	NOUN
framr-1736	298	14	(	(	PUNCT
framr-1736	298	15	advertising	advertising	NOUN
framr-1736	298	16	expenses	expense	NOUN
framr-1736	298	17	)	)	PUNCT
framr-1736	298	18	2.22	2.22	NUM
framr-1736	298	19	2.65	2.65	NUM
framr-1736	298	20	12.9	12.9	NUM
framr-1736	298	21	54.3	54.3	NUM
framr-1736	298	22	32.9	32.9	NUM
framr-1736	298	23	consistent	consistent	ADJ
framr-1736	298	24	financial	financial	ADJ
framr-1736	298	25	risk	risk	NOUN
framr-1736	298	26	and	and	CCONJ
framr-1736	298	27	management	management	NOUN
framr-1736	298	28	reviews	review	NOUN
framr-1736	298	29	,	,	PUNCT
framr-1736	298	30	2020	2020	NUM
framr-1736	298	31	,	,	PUNCT
framr-1736	298	32	6(1	6(1	NUM
framr-1736	298	33	):	):	PUNCT
framr-1736	298	34	22	22	NUM
framr-1736	298	35	-	-	SYM
framr-1736	298	36	39	39	NUM
framr-1736	298	37	34	34	NUM
framr-1736	298	38	©	©	PROPN
framr-1736	298	39	2020	2020	NUM
framr-1736	298	40	conscientia	conscientia	PROPN
framr-1736	298	41	beam	beam	PROPN
framr-1736	298	42	.	.	PUNCT
framr-1736	299	1	all	all	DET
framr-1736	299	2	rights	right	NOUN
framr-1736	299	3	reserved	reserve	VERB
framr-1736	299	4	.	.	PUNCT
framr-1736	300	1	inventory	inventory	NOUN
framr-1736	300	2	is	be	AUX
framr-1736	300	3	stagnant	stagnant	ADJ
framr-1736	300	4	or	or	CCONJ
framr-1736	300	5	obsolete	obsolete	ADJ
framr-1736	300	6	.	.	PUNCT
framr-1736	301	1	2.19	2.19	NUM
framr-1736	301	2	2.74	2.74	NUM
framr-1736	301	3	19.3	19.3	NUM
framr-1736	301	4	42.9	42.9	NUM
framr-1736	301	5	37.9	37.9	NUM
framr-1736	301	6	consistent	consistent	ADJ
framr-1736	301	7	non	non	ADJ
framr-1736	301	8	-	-	ADJ
framr-1736	301	9	recurring	recurring	ADJ
framr-1736	301	10	revenues	revenue	NOUN
framr-1736	301	11	are	be	AUX
framr-1736	301	12	categorized	categorize	VERB
framr-1736	301	13	as	as	ADP
framr-1736	301	14	operating	operate	VERB
framr-1736	301	15	earnings	earning	NOUN
framr-1736	301	16	.	.	PUNCT
framr-1736	302	1	2.16	2.16	NUM
framr-1736	302	2	2.53	2.53	NUM
framr-1736	302	3	7.1	7.1	NUM
framr-1736	302	4	72.2	72.2	NUM
framr-1736	302	5	22.9	22.9	NUM
framr-1736	302	6	consistent	consistent	ADJ
framr-1736	302	7	influence	influence	NOUN
framr-1736	302	8	depreciation	depreciation	NOUN
framr-1736	302	9	rate	rate	NOUN
framr-1736	302	10	through	through	ADP
framr-1736	302	11	changing	change	VERB
framr-1736	302	12	the	the	DET
framr-1736	302	13	adopted	adopt	VERB
framr-1736	302	14	depreciation	depreciation	NOUN
framr-1736	302	15	method	method	NOUN
framr-1736	302	16	.	.	PUNCT
framr-1736	303	1	2.13	2.13	NUM
framr-1736	303	2	2.62	2.62	NUM
framr-1736	303	3	13.6	13.6	NUM
framr-1736	303	4	62.2	62.2	NUM
framr-1736	303	5	26.4	26.4	NUM
framr-1736	303	6	consistent	consistent	ADJ
framr-1736	303	7	classify	classify	VERB
framr-1736	303	8	some	some	DET
framr-1736	303	9	operating	operating	NOUN
framr-1736	303	10	expenses	expense	NOUN
framr-1736	303	11	as	as	ADP
framr-1736	303	12	non	non	ADJ
framr-1736	303	13	-	-	ADJ
framr-1736	303	14	recurring	recurring	ADJ
framr-1736	303	15	losses	loss	NOUN
framr-1736	303	16	in	in	ADP
framr-1736	303	17	income	income	NOUN
framr-1736	303	18	statement	statement	NOUN
framr-1736	303	19	.	.	PUNCT
framr-1736	304	1	2.12	2.12	NUM
framr-1736	304	2	2.58	2.58	NUM
framr-1736	304	3	11.4	11.4	NUM
framr-1736	304	4	65.2	65.2	NUM
framr-1736	304	5	23.6	23.6	NUM
framr-1736	304	6	consistent	consistent	ADJ
framr-1736	304	7	revenue	revenue	NOUN
framr-1736	304	8	is	be	AUX
framr-1736	304	9	rapidly	rapidly	ADV
framr-1736	304	10	recorded	record	VERB
framr-1736	304	11	although	although	SCONJ
framr-1736	304	12	sale	sale	NOUN
framr-1736	304	13	process	process	NOUN
framr-1736	304	14	has	have	AUX
framr-1736	304	15	not	not	PART
framr-1736	304	16	been	be	AUX
framr-1736	304	17	confirmed	confirm	VERB
framr-1736	304	18	yet	yet	ADV
framr-1736	304	19	.	.	PUNCT
framr-1736	305	1	2.11	2.11	NUM
framr-1736	305	2	2.52	2.52	NUM
framr-1736	305	3	8.6	8.6	NUM
framr-1736	305	4	71.4	71.4	NUM
framr-1736	305	5	22.2	22.2	NUM
framr-1736	305	6	consistent	consistent	ADJ
framr-1736	305	7	capitalization	capitalization	NOUN
framr-1736	305	8	of	of	ADP
framr-1736	305	9	research	research	NOUN
framr-1736	305	10	and	and	CCONJ
framr-1736	305	11	development	development	NOUN
framr-1736	305	12	expenses	expense	NOUN
framr-1736	305	13	with	with	ADP
framr-1736	305	14	no	no	DET
framr-1736	305	15	requirements	requirement	NOUN
framr-1736	305	16	for	for	ADP
framr-1736	305	17	capitalization	capitalization	NOUN
framr-1736	305	18	.	.	PUNCT
framr-1736	306	1	2.11	2.11	NUM
framr-1736	306	2	2.44	2.44	NUM
framr-1736	306	3	5.2	5.2	NUM
framr-1736	306	4	79.3	79.3	NUM
framr-1736	306	5	15.7	15.7	NUM
framr-1736	306	6	consistent	consistent	ADJ
framr-1736	306	7	overestimate	overestimate	NOUN
framr-1736	306	8	or	or	CCONJ
framr-1736	306	9	underestimate	underestimate	VERB
framr-1736	306	10	the	the	DET
framr-1736	306	11	asset	asset	NOUN
framr-1736	306	12	life	life	NOUN
framr-1736	306	13	.	.	PUNCT
framr-1736	307	1	2.29	2.29	NUM
framr-1736	307	2	2.65	2.65	NUM
framr-1736	307	3	17.1	17.1	NUM
framr-1736	307	4	57.1	57.1	NUM
framr-1736	307	5	25.7	25.7	NUM
framr-1736	307	6	consistent	consistent	ADJ
framr-1736	307	7	underestimate	underestimate	ADJ
framr-1736	307	8	allowance	allowance	NOUN
framr-1736	307	9	for	for	ADP
framr-1736	307	10	doubtful	doubtful	ADJ
framr-1736	307	11	account	account	NOUN
framr-1736	307	12	2.23	2.23	NUM
framr-1736	307	13	2.61	2.61	NUM
framr-1736	307	14	17.1	17.1	NUM
framr-1736	307	15	62.9	62.9	NUM
framr-1736	307	16	22.2	22.2	NUM
framr-1736	307	17	consistent	consistent	ADJ
framr-1736	307	18	table	table	NOUN
framr-1736	307	19	4	4	NUM
framr-1736	307	20	indicates	indicate	VERB
framr-1736	307	21	that	that	SCONJ
framr-1736	307	22	,	,	PUNCT
framr-1736	307	23	according	accord	VERB
framr-1736	307	24	to	to	ADP
framr-1736	307	25	the	the	DET
framr-1736	307	26	perspective	perspective	NOUN
framr-1736	307	27	of	of	ADP
framr-1736	307	28	the	the	DET
framr-1736	307	29	saudi	saudi	ADJ
framr-1736	307	30	external	external	ADJ
framr-1736	307	31	auditors	auditor	NOUN
framr-1736	307	32	on	on	ADP
framr-1736	307	33	the	the	DET
framr-1736	307	34	creative	creative	ADJ
framr-1736	307	35	accounting	accounting	NOUN
framr-1736	307	36	methods	method	NOUN
framr-1736	307	37	adopted	adopt	VERB
framr-1736	307	38	by	by	ADP
framr-1736	307	39	the	the	DET
framr-1736	307	40	companies	company	NOUN
framr-1736	307	41	,	,	PUNCT
framr-1736	307	42	some	some	DET
framr-1736	307	43	methods	method	NOUN
framr-1736	307	44	contradict	contradict	VERB
framr-1736	307	45	the	the	DET
framr-1736	307	46	accepted	accept	VERB
framr-1736	307	47	accounting	accounting	NOUN
framr-1736	307	48	principles	principle	NOUN
framr-1736	307	49	,	,	PUNCT
framr-1736	307	50	while	while	SCONJ
framr-1736	307	51	others	other	NOUN
framr-1736	307	52	are	be	AUX
framr-1736	307	53	classified	classify	VERB
framr-1736	307	54	as	as	ADP
framr-1736	307	55	fraud	fraud	NOUN
framr-1736	307	56	.	.	PUNCT
framr-1736	308	1	however	however	ADV
framr-1736	308	2	,	,	PUNCT
framr-1736	308	3	none	none	NOUN
framr-1736	308	4	is	be	AUX
framr-1736	308	5	classified	classify	VERB
framr-1736	308	6	as	as	SCONJ
framr-1736	308	7	"	"	PUNCT
framr-1736	308	8	does	do	AUX
framr-1736	308	9	not	not	PART
framr-1736	308	10	contradict	contradict	VERB
framr-1736	308	11	accounting	accounting	NOUN
framr-1736	308	12	principles	principle	NOUN
framr-1736	308	13	"	"	PUNCT
framr-1736	308	14	.	.	PUNCT
framr-1736	309	1	this	this	DET
framr-1736	309	2	result	result	NOUN
framr-1736	309	3	asserts	assert	VERB
framr-1736	309	4	that	that	SCONJ
framr-1736	309	5	creative	creative	ADJ
framr-1736	309	6	accounting	accounting	NOUN
framr-1736	309	7	practices	practice	NOUN
framr-1736	309	8	affect	affect	VERB
framr-1736	309	9	the	the	DET
framr-1736	309	10	reliability	reliability	NOUN
framr-1736	309	11	of	of	ADP
framr-1736	309	12	financial	financial	ADJ
framr-1736	309	13	reports	report	NOUN
framr-1736	309	14	as	as	ADV
framr-1736	309	15	well	well	ADV
framr-1736	309	16	as	as	ADP
framr-1736	309	17	auditing	audit	VERB
framr-1736	309	18	risks	risk	NOUN
framr-1736	309	19	if	if	SCONJ
framr-1736	309	20	they	they	PRON
framr-1736	309	21	are	be	AUX
framr-1736	309	22	not	not	PART
framr-1736	309	23	detected	detect	VERB
framr-1736	309	24	or	or	CCONJ
framr-1736	309	25	reported	report	VERB
framr-1736	309	26	.	.	PUNCT
framr-1736	310	1	(	(	PUNCT
framr-1736	310	2	60	60	NUM
framr-1736	310	3	%	%	NOUN
framr-1736	310	4	)	)	PUNCT
framr-1736	310	5	of	of	ADP
framr-1736	310	6	creative	creative	ADJ
framr-1736	310	7	accounting	accounting	NOUN
framr-1736	310	8	practices	practice	NOUN
framr-1736	310	9	contradicted	contradict	VERB
framr-1736	310	10	the	the	DET
framr-1736	310	11	accepted	accepted	ADJ
framr-1736	310	12	accounting	accounting	NOUN
framr-1736	310	13	principles	principle	NOUN
framr-1736	310	14	,	,	PUNCT
framr-1736	310	15	and	and	CCONJ
framr-1736	310	16	(	(	PUNCT
framr-1736	310	17	40	40	NUM
framr-1736	310	18	%	%	NOUN
framr-1736	310	19	)	)	PUNCT
framr-1736	310	20	was	be	AUX
framr-1736	310	21	classified	classify	VERB
framr-1736	310	22	as	as	ADP
framr-1736	310	23	fraud	fraud	NOUN
framr-1736	310	24	.	.	PUNCT
framr-1736	311	1	the	the	DET
framr-1736	311	2	researcher	researcher	NOUN
framr-1736	311	3	contends	contend	VERB
framr-1736	311	4	that	that	SCONJ
framr-1736	311	5	creative	creative	ADJ
framr-1736	311	6	accounting	accounting	NOUN
framr-1736	311	7	practices	practice	NOUN
framr-1736	311	8	are	be	AUX
framr-1736	311	9	considered	consider	VERB
framr-1736	311	10	fraud	fraud	NOUN
framr-1736	311	11	because	because	SCONJ
framr-1736	311	12	they	they	PRON
framr-1736	311	13	affect	affect	VERB
framr-1736	311	14	the	the	DET
framr-1736	311	15	reliability	reliability	NOUN
framr-1736	311	16	of	of	ADP
framr-1736	311	17	financial	financial	ADJ
framr-1736	311	18	reports	report	NOUN
framr-1736	311	19	regardless	regardless	ADV
framr-1736	311	20	their	their	PRON
framr-1736	311	21	impact	impact	NOUN
framr-1736	311	22	degree	degree	NOUN
framr-1736	311	23	.	.	PUNCT
framr-1736	312	1	thus	thus	ADV
framr-1736	312	2	,	,	PUNCT
framr-1736	312	3	auditors	auditor	NOUN
framr-1736	312	4	must	must	AUX
framr-1736	312	5	take	take	VERB
framr-1736	312	6	into	into	ADP
framr-1736	312	7	account	account	NOUN
framr-1736	312	8	,	,	PUNCT
framr-1736	312	9	when	when	SCONJ
framr-1736	312	10	assessing	assess	VERB
framr-1736	312	11	auditing	auditing	NOUN
framr-1736	312	12	risks	risk	NOUN
framr-1736	312	13	,	,	PUNCT
framr-1736	312	14	factors	factor	NOUN
framr-1736	312	15	and	and	CCONJ
framr-1736	312	16	practices	practice	NOUN
framr-1736	312	17	of	of	ADP
framr-1736	312	18	creative	creative	ADJ
framr-1736	312	19	accounting	accounting	NOUN
framr-1736	312	20	and	and	CCONJ
framr-1736	312	21	report	report	VERB
framr-1736	312	22	them	they	PRON
framr-1736	312	23	to	to	PART
framr-1736	312	24	enhance	enhance	VERB
framr-1736	312	25	the	the	DET
framr-1736	312	26	quality	quality	NOUN
framr-1736	312	27	of	of	ADP
framr-1736	312	28	financial	financial	ADJ
framr-1736	312	29	reports	report	NOUN
framr-1736	312	30	.	.	PUNCT
framr-1736	313	1	in	in	ADP
framr-1736	313	2	addition	addition	NOUN
framr-1736	313	3	,	,	PUNCT
framr-1736	313	4	the	the	DET
framr-1736	313	5	accounting	accounting	NOUN
framr-1736	313	6	practices	practice	NOUN
framr-1736	313	7	classified	classify	VERB
framr-1736	313	8	as	as	ADP
framr-1736	313	9	fraud	fraud	NOUN
framr-1736	313	10	are	be	AUX
framr-1736	313	11	represented	represent	VERB
framr-1736	313	12	,	,	PUNCT
framr-1736	313	13	as	as	SCONJ
framr-1736	313	14	follows	follow	VERB
framr-1736	313	15	:	:	PUNCT
framr-1736	313	16	postpone	postpone	VERB
framr-1736	313	17	sales	sale	NOUN
framr-1736	313	18	recording	recording	NOUN
framr-1736	313	19	to	to	PART
framr-1736	313	20	obtain	obtain	VERB
framr-1736	313	21	an	an	DET
framr-1736	313	22	increase	increase	NOUN
framr-1736	313	23	in	in	ADP
framr-1736	313	24	sales	sale	NOUN
framr-1736	313	25	in	in	ADP
framr-1736	313	26	the	the	DET
framr-1736	313	27	next	next	ADJ
framr-1736	313	28	fiscal	fiscal	ADJ
framr-1736	313	29	year	year	NOUN
framr-1736	313	30	ranked	rank	VERB
framr-1736	313	31	first	first	ADV
framr-1736	313	32	;	;	PUNCT
framr-1736	313	33	with	with	ADP
framr-1736	313	34	arithmetic	arithmetic	ADJ
framr-1736	313	35	mean	mean	NOUN
framr-1736	313	36	(	(	PUNCT
framr-1736	313	37	2.56	2.56	NUM
framr-1736	313	38	)	)	PUNCT
framr-1736	313	39	,	,	PUNCT
framr-1736	313	40	the	the	DET
framr-1736	313	41	holding	hold	VERB
framr-1736	313	42	company	company	NOUN
framr-1736	313	43	does	do	AUX
framr-1736	313	44	not	not	PART
framr-1736	313	45	disclose	disclose	VERB
framr-1736	313	46	the	the	DET
framr-1736	313	47	subsidiaries	subsidiary	NOUN
framr-1736	313	48	losses	loss	NOUN
framr-1736	313	49	,	,	PUNCT
framr-1736	313	50	and	and	CCONJ
framr-1736	313	51	send	send	VERB
framr-1736	313	52	goods	good	NOUN
framr-1736	313	53	to	to	ADP
framr-1736	313	54	potential	potential	ADJ
framr-1736	313	55	customers	customer	NOUN
framr-1736	313	56	as	as	ADV
framr-1736	313	57	well	well	ADV
framr-1736	313	58	as	as	ADP
framr-1736	313	59	record	record	VERB
framr-1736	313	60	them	they	PRON
framr-1736	313	61	as	as	SCONJ
framr-1736	313	62	sales	sale	NOUN
framr-1736	313	63	to	to	PART
framr-1736	313	64	expedite	expedite	VERB
framr-1736	313	65	approving	approve	VERB
framr-1736	313	66	their	their	PRON
framr-1736	313	67	revenue	revenue	NOUN
framr-1736	313	68	ranked	rank	VERB
framr-1736	313	69	second	second	ADV
framr-1736	313	70	;	;	PUNCT
framr-1736	313	71	with	with	ADP
framr-1736	313	72	arithmetic	arithmetic	ADJ
framr-1736	313	73	mean	mean	NOUN
framr-1736	313	74	(	(	PUNCT
framr-1736	313	75	2.44	2.44	NUM
framr-1736	313	76	)	)	PUNCT
framr-1736	313	77	,	,	PUNCT
framr-1736	313	78	transfer	transfer	VERB
framr-1736	313	79	current	current	ADJ
framr-1736	313	80	expenses	expense	NOUN
framr-1736	313	81	to	to	ADP
framr-1736	313	82	previous	previous	ADJ
framr-1736	313	83	or	or	CCONJ
framr-1736	313	84	following	follow	VERB
framr-1736	313	85	accounting	accounting	NOUN
framr-1736	313	86	periods	period	NOUN
framr-1736	313	87	and	and	CCONJ
framr-1736	313	88	conceal	conceal	VERB
framr-1736	313	89	liabilities	liability	NOUN
framr-1736	313	90	or	or	CCONJ
framr-1736	313	91	restrictions	restriction	NOUN
framr-1736	313	92	of	of	ADP
framr-1736	313	93	some	some	DET
framr-1736	313	94	assets	asset	NOUN
framr-1736	313	95	,	,	PUNCT
framr-1736	313	96	such	such	ADJ
framr-1736	313	97	as	as	ADP
framr-1736	313	98	mortgage	mortgage	NOUN
framr-1736	313	99	;	;	PUNCT
framr-1736	313	100	security	security	NOUN
framr-1736	313	101	and	and	CCONJ
framr-1736	313	102	leasing	leasing	NOUN
framr-1736	313	103	ranked	rank	VERB
framr-1736	313	104	third	third	ADV
framr-1736	313	105	,	,	PUNCT
framr-1736	313	106	with	with	ADP
framr-1736	313	107	arithmetic	arithmetic	ADJ
framr-1736	313	108	mean	mean	NOUN
framr-1736	313	109	(	(	PUNCT
framr-1736	313	110	2.39	2.39	NUM
framr-1736	313	111	)	)	PUNCT
framr-1736	313	112	,	,	PUNCT
framr-1736	313	113	and	and	CCONJ
framr-1736	313	114	overestimate	overestimate	VERB
framr-1736	313	115	the	the	DET
framr-1736	313	116	value	value	NOUN
framr-1736	313	117	of	of	ADP
framr-1736	313	118	intangible	intangible	ADJ
framr-1736	313	119	assets	asset	NOUN
framr-1736	313	120	raked	rake	VERB
framr-1736	313	121	fifth	fifth	ADJ
framr-1736	313	122	and	and	CCONJ
framr-1736	313	123	last	last	ADJ
framr-1736	313	124	,	,	PUNCT
framr-1736	313	125	with	with	ADP
framr-1736	313	126	arithmetic	arithmetic	ADJ
framr-1736	313	127	mean	mean	NOUN
framr-1736	313	128	(	(	PUNCT
framr-1736	313	129	2.34	2.34	NUM
framr-1736	313	130	)	)	PUNCT
framr-1736	313	131	.	.	PUNCT
framr-1736	314	1	moreover	moreover	ADV
framr-1736	314	2	,	,	PUNCT
framr-1736	314	3	the	the	DET
framr-1736	314	4	accounting	accounting	NOUN
framr-1736	314	5	practices	practice	NOUN
framr-1736	314	6	that	that	PRON
framr-1736	314	7	contradict	contradict	VERB
framr-1736	314	8	the	the	DET
framr-1736	314	9	accepted	accept	VERB
framr-1736	314	10	accounting	accounting	NOUN
framr-1736	314	11	practices	practice	NOUN
framr-1736	314	12	are	be	AUX
framr-1736	314	13	represented	represent	VERB
framr-1736	314	14	,	,	PUNCT
framr-1736	314	15	as	as	SCONJ
framr-1736	314	16	follows	follow	VERB
framr-1736	314	17	:	:	PUNCT
framr-1736	314	18	change	change	VERB
framr-1736	314	19	the	the	DET
framr-1736	314	20	classification	classification	NOUN
framr-1736	314	21	of	of	ADP
framr-1736	314	22	short	short	ADJ
framr-1736	314	23	-	-	PUNCT
framr-1736	314	24	term	term	NOUN
framr-1736	314	25	investments	investment	NOUN
framr-1736	314	26	to	to	ADP
framr-1736	314	27	long	long	ADJ
framr-1736	314	28	-	-	PUNCT
framr-1736	314	29	term	term	NOUN
framr-1736	314	30	investments	investment	NOUN
framr-1736	314	31	to	to	PART
framr-1736	314	32	avoid	avoid	VERB
framr-1736	314	33	the	the	DET
framr-1736	314	34	effects	effect	NOUN
framr-1736	314	35	of	of	ADP
framr-1736	314	36	falling	fall	VERB
framr-1736	314	37	prices	price	NOUN
framr-1736	314	38	and	and	CCONJ
framr-1736	314	39	keep	keep	VERB
framr-1736	314	40	accounting	accounting	NOUN
framr-1736	314	41	books	book	NOUN
framr-1736	314	42	open	open	ADJ
framr-1736	314	43	for	for	ADP
framr-1736	314	44	some	some	DET
framr-1736	314	45	days	day	NOUN
framr-1736	314	46	despite	despite	SCONJ
framr-1736	314	47	the	the	DET
framr-1736	314	48	end	end	NOUN
framr-1736	314	49	of	of	ADP
framr-1736	314	50	their	their	PRON
framr-1736	314	51	fiscal	fiscal	ADJ
framr-1736	314	52	year	year	NOUN
framr-1736	314	53	to	to	PART
framr-1736	314	54	record	record	VERB
framr-1736	314	55	some	some	DET
framr-1736	314	56	expected	expect	VERB
framr-1736	314	57	sales	sale	NOUN
framr-1736	314	58	(	(	PUNCT
framr-1736	314	59	in	in	ADP
framr-1736	314	60	agreement	agreement	NOUN
framr-1736	314	61	with	with	ADP
framr-1736	314	62	customers	customer	NOUN
framr-1736	314	63	)	)	PUNCT
framr-1736	314	64	ranked	rank	VERB
framr-1736	314	65	first	first	ADV
framr-1736	314	66	;	;	PUNCT
framr-1736	314	67	with	with	ADP
framr-1736	314	68	arithmetic	arithmetic	ADJ
framr-1736	314	69	mean	mean	NOUN
framr-1736	314	70	(	(	PUNCT
framr-1736	314	71	2.31	2.31	NUM
framr-1736	314	72	)	)	PUNCT
framr-1736	314	73	,	,	PUNCT
framr-1736	314	74	possess	possess	VERB
framr-1736	314	75	the	the	DET
framr-1736	314	76	assets	asset	NOUN
framr-1736	314	77	of	of	ADP
framr-1736	314	78	a	a	DET
framr-1736	314	79	subsidiary	subsidiary	NOUN
framr-1736	314	80	through	through	ADP
framr-1736	314	81	rights	right	NOUN
framr-1736	314	82	merger	merger	NOUN
framr-1736	314	83	(	(	PUNCT
framr-1736	314	84	book	book	NOUN
framr-1736	314	85	value	value	NOUN
framr-1736	314	86	)	)	PUNCT
framr-1736	314	87	and	and	CCONJ
framr-1736	314	88	sell	sell	VERB
framr-1736	314	89	them	they	PRON
framr-1736	314	90	to	to	PART
framr-1736	314	91	make	make	VERB
framr-1736	314	92	gains	gain	NOUN
framr-1736	314	93	added	add	VERB
framr-1736	314	94	to	to	PART
framr-1736	314	95	profit	profit	VERB
framr-1736	314	96	with	with	ADP
framr-1736	314	97	no	no	DET
framr-1736	314	98	disclosure	disclosure	NOUN
framr-1736	314	99	as	as	ADV
framr-1736	314	100	well	well	ADV
framr-1736	314	101	as	as	ADP
framr-1736	314	102	overestimate	overestimate	VERB
framr-1736	314	103	future	future	ADJ
framr-1736	314	104	profits	profit	NOUN
framr-1736	314	105	corresponding	correspond	VERB
framr-1736	314	106	to	to	ADP
framr-1736	314	107	revenue	revenue	NOUN
framr-1736	314	108	expenditure	expenditure	NOUN
framr-1736	314	109	(	(	PUNCT
framr-1736	314	110	advertising	advertising	NOUN
framr-1736	314	111	expenses	expense	NOUN
framr-1736	314	112	)	)	PUNCT
framr-1736	314	113	ranked	rank	VERB
framr-1736	314	114	second	second	ADV
framr-1736	314	115	;	;	PUNCT
framr-1736	314	116	with	with	ADP
framr-1736	314	117	arithmetic	arithmetic	ADJ
framr-1736	314	118	mean	mean	NOUN
framr-1736	314	119	(	(	PUNCT
framr-1736	314	120	2.20	2.20	NUM
framr-1736	314	121	)	)	PUNCT
framr-1736	314	122	,	,	PUNCT
framr-1736	314	123	inventory	inventory	NOUN
framr-1736	314	124	is	be	AUX
framr-1736	314	125	stagnant	stagnant	ADJ
framr-1736	314	126	or	or	CCONJ
framr-1736	314	127	obsolete	obsolete	ADJ
framr-1736	314	128	ranked	rank	VERB
framr-1736	314	129	third	third	ADV
framr-1736	314	130	;	;	PUNCT
framr-1736	314	131	with	with	ADP
framr-1736	314	132	arithmetic	arithmetic	ADJ
framr-1736	314	133	mean	mean	NOUN
framr-1736	314	134	(	(	PUNCT
framr-1736	314	135	2.19	2.19	NUM
framr-1736	314	136	)	)	PUNCT
framr-1736	314	137	,	,	PUNCT
framr-1736	314	138	non	non	ADJ
framr-1736	314	139	-	-	ADJ
framr-1736	314	140	recurring	recurring	ADJ
framr-1736	314	141	revenues	revenue	NOUN
framr-1736	314	142	are	be	AUX
framr-1736	314	143	categorized	categorize	VERB
framr-1736	314	144	as	as	ADP
framr-1736	314	145	operating	operate	VERB
framr-1736	314	146	earnings	earning	NOUN
framr-1736	314	147	ranked	rank	VERB
framr-1736	314	148	fourth	fourth	ADV
framr-1736	314	149	;	;	PUNCT
framr-1736	314	150	with	with	ADP
framr-1736	314	151	arithmetic	arithmetic	ADJ
framr-1736	314	152	mean	mean	NOUN
framr-1736	314	153	(	(	PUNCT
framr-1736	314	154	2.16	2.16	NUM
framr-1736	314	155	)	)	PUNCT
framr-1736	314	156	,	,	PUNCT
framr-1736	314	157	influence	influence	NOUN
framr-1736	314	158	depreciation	depreciation	NOUN
framr-1736	314	159	rate	rate	NOUN
framr-1736	314	160	through	through	ADP
framr-1736	314	161	changing	change	VERB
framr-1736	314	162	the	the	DET
framr-1736	314	163	adopted	adopt	VERB
framr-1736	314	164	depreciation	depreciation	NOUN
framr-1736	314	165	method	method	NOUN
framr-1736	314	166	ranked	rank	VERB
framr-1736	314	167	fifth	fifth	ADV
framr-1736	314	168	;	;	PUNCT
framr-1736	314	169	with	with	ADP
framr-1736	314	170	arithmetic	arithmetic	ADJ
framr-1736	314	171	mean	mean	NOUN
framr-1736	314	172	(	(	PUNCT
framr-1736	314	173	2.13	2.13	NUM
framr-1736	314	174	)	)	PUNCT
framr-1736	314	175	,	,	PUNCT
framr-1736	314	176	classify	classify	VERB
framr-1736	314	177	some	some	DET
framr-1736	314	178	operating	operating	NOUN
framr-1736	314	179	expenses	expense	NOUN
framr-1736	314	180	as	as	ADP
framr-1736	314	181	non	non	ADJ
framr-1736	314	182	-	-	ADJ
framr-1736	314	183	recurring	recurring	ADJ
framr-1736	314	184	losses	loss	NOUN
framr-1736	314	185	ranked	rank	VERB
framr-1736	314	186	sixth	sixth	ADV
framr-1736	314	187	;	;	PUNCT
framr-1736	314	188	with	with	ADP
framr-1736	314	189	arithmetic	arithmetic	ADJ
framr-1736	314	190	mean	mean	NOUN
framr-1736	314	191	(	(	PUNCT
framr-1736	314	192	2.12	2.12	NUM
framr-1736	314	193	)	)	PUNCT
framr-1736	314	194	,	,	PUNCT
framr-1736	314	195	revenue	revenue	NOUN
framr-1736	314	196	is	be	AUX
framr-1736	314	197	rapidly	rapidly	ADV
framr-1736	314	198	recorded	record	VERB
framr-1736	314	199	although	although	SCONJ
framr-1736	314	200	sale	sale	NOUN
framr-1736	314	201	process	process	NOUN
framr-1736	314	202	has	have	AUX
framr-1736	314	203	not	not	PART
framr-1736	314	204	been	be	AUX
framr-1736	314	205	confirmed	confirm	VERB
framr-1736	314	206	yet	yet	ADV
framr-1736	314	207	as	as	ADV
framr-1736	314	208	well	well	ADV
framr-1736	314	209	as	as	ADP
framr-1736	314	210	capitalization	capitalization	NOUN
framr-1736	314	211	of	of	ADP
framr-1736	314	212	research	research	NOUN
framr-1736	314	213	and	and	CCONJ
framr-1736	314	214	development	development	NOUN
framr-1736	314	215	expenses	expense	NOUN
framr-1736	314	216	with	with	ADP
framr-1736	314	217	no	no	DET
framr-1736	314	218	requirements	requirement	NOUN
framr-1736	314	219	for	for	ADP
framr-1736	314	220	capitalization	capitalization	NOUN
framr-1736	314	221	ranked	rank	VERB
framr-1736	314	222	seventh	seventh	ADJ
framr-1736	314	223	;	;	PUNCT
framr-1736	314	224	with	with	ADP
framr-1736	314	225	arithmetic	arithmetic	ADJ
framr-1736	314	226	mean	mean	NOUN
framr-1736	314	227	(	(	PUNCT
framr-1736	314	228	2.11	2.11	NUM
framr-1736	314	229	)	)	PUNCT
framr-1736	314	230	,	,	PUNCT
framr-1736	314	231	overestimate	overestimate	NOUN
framr-1736	314	232	or	or	CCONJ
framr-1736	314	233	underestimate	underestimate	ADJ
framr-1736	314	234	financial	financial	ADJ
framr-1736	314	235	risk	risk	NOUN
framr-1736	314	236	and	and	CCONJ
framr-1736	314	237	management	management	NOUN
framr-1736	314	238	reviews	review	NOUN
framr-1736	314	239	,	,	PUNCT
framr-1736	314	240	2020	2020	NUM
framr-1736	314	241	,	,	PUNCT
framr-1736	314	242	6(1	6(1	NUM
framr-1736	314	243	):	):	PUNCT
framr-1736	314	244	22	22	NUM
framr-1736	314	245	-	-	SYM
framr-1736	314	246	39	39	NUM
framr-1736	314	247	35	35	NUM
framr-1736	314	248	©	©	PROPN
framr-1736	314	249	2020	2020	NUM
framr-1736	314	250	conscientia	conscientia	PROPN
framr-1736	314	251	beam	beam	PROPN
framr-1736	314	252	.	.	PUNCT
framr-1736	315	1	all	all	DET
framr-1736	315	2	rights	right	NOUN
framr-1736	315	3	reserved	reserve	VERB
framr-1736	315	4	.	.	PUNCT
framr-1736	316	1	the	the	DET
framr-1736	316	2	asset	asset	NOUN
framr-1736	316	3	life	life	NOUN
framr-1736	316	4	ranked	rank	VERB
framr-1736	316	5	eighth	eighth	ADV
framr-1736	316	6	;	;	PUNCT
framr-1736	316	7	with	with	ADP
framr-1736	316	8	arithmetic	arithmetic	ADJ
framr-1736	316	9	mean	mean	NOUN
framr-1736	316	10	(	(	PUNCT
framr-1736	316	11	2.09	2.09	NUM
framr-1736	316	12	)	)	PUNCT
framr-1736	316	13	,	,	PUNCT
framr-1736	316	14	and	and	CCONJ
framr-1736	316	15	underestimate	underestimate	ADJ
framr-1736	316	16	allowance	allowance	NOUN
framr-1736	316	17	for	for	ADP
framr-1736	316	18	doubtful	doubtful	ADJ
framr-1736	316	19	account	account	NOUN
framr-1736	316	20	ranked	rank	VERB
framr-1736	316	21	last	last	ADV
framr-1736	316	22	;	;	PUNCT
framr-1736	316	23	with	with	ADP
framr-1736	316	24	arithmetic	arithmetic	ADJ
framr-1736	316	25	mean	mean	NOUN
framr-1736	316	26	(	(	PUNCT
framr-1736	316	27	2.03	2.03	NUM
framr-1736	316	28	)	)	PUNCT
framr-1736	316	29	.	.	PUNCT
framr-1736	317	1	to	to	PART
framr-1736	317	2	answer	answer	VERB
framr-1736	317	3	the	the	DET
framr-1736	317	4	second	second	ADJ
framr-1736	317	5	question	question	NOUN
framr-1736	317	6	,	,	PUNCT
framr-1736	317	7	arithmetic	arithmetic	ADJ
framr-1736	317	8	means	mean	NOUN
framr-1736	317	9	and	and	CCONJ
framr-1736	317	10	standard	standard	ADJ
framr-1736	317	11	deviations	deviation	NOUN
framr-1736	317	12	of	of	ADP
framr-1736	317	13	the	the	DET
framr-1736	317	14	participants	participant	NOUN
framr-1736	317	15	'	'	PART
framr-1736	317	16	responses	response	NOUN
framr-1736	317	17	at	at	ADP
framr-1736	317	18	the	the	DET
framr-1736	317	19	level	level	NOUN
framr-1736	317	20	of	of	ADP
framr-1736	317	21	each	each	DET
framr-1736	317	22	item	item	NOUN
framr-1736	317	23	and	and	CCONJ
framr-1736	317	24	at	at	ADP
framr-1736	317	25	the	the	DET
framr-1736	317	26	total	total	ADJ
framr-1736	317	27	level	level	NOUN
framr-1736	317	28	were	be	AUX
framr-1736	317	29	estimated	estimate	VERB
framr-1736	317	30	.	.	PUNCT
framr-1736	318	1	the	the	DET
framr-1736	318	2	researcher	researcher	NOUN
framr-1736	318	3	classified	classify	VERB
framr-1736	318	4	the	the	DET
framr-1736	318	5	arithmetic	arithmetic	ADJ
framr-1736	318	6	means	mean	NOUN
framr-1736	318	7	,	,	PUNCT
framr-1736	318	8	as	as	SCONJ
framr-1736	318	9	follows	follow	VERB
framr-1736	318	10	:	:	PUNCT
framr-1736	318	11	less	less	ADJ
framr-1736	318	12	than	than	ADP
framr-1736	318	13	or	or	CCONJ
framr-1736	318	14	equal	equal	ADJ
framr-1736	318	15	(	(	PUNCT
framr-1736	318	16	2.33	2.33	NUM
framr-1736	318	17	)	)	PUNCT
framr-1736	318	18	is	be	AUX
framr-1736	318	19	low	low	ADJ
framr-1736	318	20	,	,	PUNCT
framr-1736	318	21	above	above	ADV
framr-1736	318	22	(	(	PUNCT
framr-1736	318	23	2.33	2.33	NUM
framr-1736	318	24	)	)	PUNCT
framr-1736	318	25	and	and	CCONJ
framr-1736	318	26	less	less	ADJ
framr-1736	318	27	than	than	ADP
framr-1736	318	28	or	or	CCONJ
framr-1736	318	29	equal	equal	ADJ
framr-1736	318	30	(	(	PUNCT
framr-1736	318	31	3.66	3.66	NUM
framr-1736	318	32	)	)	PUNCT
framr-1736	318	33	is	be	AUX
framr-1736	318	34	moderate	moderate	ADJ
framr-1736	318	35	,	,	PUNCT
framr-1736	318	36	and	and	CCONJ
framr-1736	318	37	above	above	ADV
framr-1736	318	38	(	(	PUNCT
framr-1736	318	39	3.66	3.66	NUM
framr-1736	318	40	)	)	PUNCT
framr-1736	318	41	is	be	AUX
framr-1736	318	42	high	high	ADJ
framr-1736	318	43	.	.	PUNCT
framr-1736	319	1	table-5	table-5	PROPN
framr-1736	319	2	.	.	PUNCT
framr-1736	319	3	arithmetic	arithmetic	ADJ
framr-1736	319	4	means	mean	NOUN
framr-1736	319	5	and	and	CCONJ
framr-1736	319	6	standard	standard	ADJ
framr-1736	319	7	deviations	deviation	NOUN
framr-1736	319	8	of	of	ADP
framr-1736	319	9	the	the	DET
framr-1736	319	10	participants	participant	NOUN
framr-1736	319	11	'	'	PART
framr-1736	319	12	responses	response	NOUN
framr-1736	319	13	on	on	ADP
framr-1736	319	14	the	the	DET
framr-1736	319	15	relationship	relationship	NOUN
framr-1736	319	16	between	between	ADP
framr-1736	319	17	creative	creative	ADJ
framr-1736	319	18	accounting	accounting	NOUN
framr-1736	319	19	risks	risk	NOUN
framr-1736	319	20	and	and	CCONJ
framr-1736	319	21	the	the	DET
framr-1736	319	22	auditing	auditing	NOUN
framr-1736	319	23	risks	risk	NOUN
framr-1736	319	24	.	.	PUNCT
framr-1736	320	1	item	item	NOUN
framr-1736	320	2	rank	rank	PROPN
framr-1736	320	3	arithmetic	arithmetic	PROPN
framr-1736	320	4	mean	mean	PROPN
framr-1736	320	5	standard	standard	ADJ
framr-1736	320	6	deviations	deviation	NOUN
framr-1736	320	7	relationship	relationship	NOUN
framr-1736	320	8	degree	degree	NOUN
framr-1736	320	9	the	the	PRON
framr-1736	320	10	higher	high	ADJ
framr-1736	320	11	the	the	DET
framr-1736	320	12	quality	quality	NOUN
framr-1736	320	13	of	of	ADP
framr-1736	320	14	auditing	auditing	NOUN
framr-1736	320	15	process	process	NOUN
framr-1736	320	16	,	,	PUNCT
framr-1736	320	17	the	the	PRON
framr-1736	320	18	fewer	few	ADJ
framr-1736	320	19	the	the	DET
framr-1736	320	20	accounting	accounting	NOUN
framr-1736	320	21	practices	practice	NOUN
framr-1736	320	22	risks	risk	NOUN
framr-1736	320	23	.	.	PUNCT
framr-1736	321	1	1	1	NUM
framr-1736	321	2	4.41	4.41	NUM
framr-1736	321	3	2.74	2.74	NUM
framr-1736	321	4	high	high	ADJ
framr-1736	321	5	failure	failure	NOUN
framr-1736	321	6	to	to	PART
framr-1736	321	7	detect	detect	VERB
framr-1736	321	8	errors	error	NOUN
framr-1736	321	9	and	and	CCONJ
framr-1736	321	10	manipulation	manipulation	NOUN
framr-1736	321	11	in	in	ADP
framr-1736	321	12	financial	financial	ADJ
framr-1736	321	13	statements	statement	NOUN
framr-1736	321	14	increases	increase	VERB
framr-1736	321	15	accounting	accounting	NOUN
framr-1736	321	16	practices	practice	NOUN
framr-1736	321	17	risks	risk	NOUN
framr-1736	321	18	.	.	PUNCT
framr-1736	322	1	2	2	NUM
framr-1736	322	2	4.27	4.27	NUM
framr-1736	322	3	2.78	2.78	NUM
framr-1736	322	4	high	high	ADJ
framr-1736	322	5	accounting	accounting	NOUN
framr-1736	322	6	practices	practice	NOUN
framr-1736	322	7	risks	risk	NOUN
framr-1736	322	8	are	be	AUX
framr-1736	322	9	considered	consider	VERB
framr-1736	322	10	when	when	SCONJ
framr-1736	322	11	estimating	estimate	VERB
framr-1736	322	12	auditing	auditing	NOUN
framr-1736	322	13	risks	risk	NOUN
framr-1736	322	14	.	.	PUNCT
framr-1736	323	1	3	3	NUM
framr-1736	323	2	4.14	4.14	NUM
framr-1736	323	3	2.82	2.82	NUM
framr-1736	323	4	high	high	ADJ
framr-1736	323	5	accounting	accounting	NOUN
framr-1736	323	6	practices	practice	NOUN
framr-1736	323	7	risks	risk	NOUN
framr-1736	323	8	form	form	VERB
framr-1736	323	9	a	a	DET
framr-1736	323	10	substantial	substantial	ADJ
framr-1736	323	11	element	element	NOUN
framr-1736	323	12	of	of	ADP
framr-1736	323	13	auditing	auditing	NOUN
framr-1736	323	14	risks	risk	NOUN
framr-1736	323	15	if	if	SCONJ
framr-1736	323	16	the	the	DET
framr-1736	323	17	auditor	auditor	NOUN
framr-1736	323	18	does	do	AUX
framr-1736	323	19	not	not	PART
framr-1736	323	20	detect	detect	VERB
framr-1736	323	21	them	they	PRON
framr-1736	323	22	and	and	CCONJ
framr-1736	323	23	report	report	VERB
framr-1736	323	24	the	the	DET
framr-1736	323	25	financial	financial	ADJ
framr-1736	323	26	statements	statement	NOUN
framr-1736	323	27	accurately	accurately	ADV
framr-1736	323	28	.	.	PUNCT
framr-1736	324	1	4	4	NUM
framr-1736	324	2	4.12	4.12	NUM
framr-1736	324	3	2.77	2.77	NUM
framr-1736	324	4	high	high	ADJ
framr-1736	324	5	accounting	accounting	NOUN
framr-1736	324	6	practices	practice	NOUN
framr-1736	324	7	risks	risk	NOUN
framr-1736	324	8	is	be	AUX
framr-1736	324	9	relevant	relevant	ADJ
framr-1736	324	10	to	to	ADP
framr-1736	324	11	nondetection	nondetection	NOUN
framr-1736	324	12	risk	risk	NOUN
framr-1736	324	13	which	which	PRON
framr-1736	324	14	has	have	VERB
framr-1736	324	15	to	to	PART
framr-1736	324	16	be	be	AUX
framr-1736	324	17	combined	combine	VERB
framr-1736	324	18	with	with	ADP
framr-1736	324	19	control	control	NOUN
framr-1736	324	20	risk	risk	NOUN
framr-1736	324	21	and	and	CCONJ
framr-1736	324	22	inherent	inherent	ADJ
framr-1736	324	23	risks	risk	NOUN
framr-1736	324	24	to	to	PART
framr-1736	324	25	identify	identify	VERB
framr-1736	324	26	the	the	DET
framr-1736	324	27	accepted	accept	VERB
framr-1736	324	28	auditing	auditing	NOUN
framr-1736	324	29	risk	risk	NOUN
framr-1736	324	30	.	.	PUNCT
framr-1736	325	1	5	5	NUM
framr-1736	325	2	4.27	4.27	NUM
framr-1736	325	3	2.75	2.75	NUM
framr-1736	325	4	high	high	ADJ
framr-1736	325	5	accounting	accounting	NOUN
framr-1736	325	6	practices	practice	NOUN
framr-1736	325	7	help	help	AUX
framr-1736	325	8	conceal	conceal	VERB
framr-1736	325	9	the	the	DET
framr-1736	325	10	actual	actual	ADJ
framr-1736	325	11	performance	performance	NOUN
framr-1736	325	12	of	of	ADP
framr-1736	325	13	companies	company	NOUN
framr-1736	325	14	as	as	ADV
framr-1736	325	15	well	well	ADV
framr-1736	325	16	as	as	ADP
framr-1736	325	17	distortion	distortion	NOUN
framr-1736	325	18	in	in	ADP
framr-1736	325	19	financial	financial	ADJ
framr-1736	325	20	statements	statement	NOUN
framr-1736	325	21	.	.	PUNCT
framr-1736	326	1	6	6	NUM
framr-1736	326	2	4.26	4.26	NUM
framr-1736	326	3	1.25	1.25	NUM
framr-1736	326	4	high	high	ADV
framr-1736	326	5	the	the	DET
framr-1736	326	6	fewer	few	ADJ
framr-1736	326	7	control	control	NOUN
framr-1736	326	8	risks	risk	NOUN
framr-1736	326	9	and	and	CCONJ
framr-1736	326	10	inherent	inherent	ADJ
framr-1736	326	11	risks	risk	NOUN
framr-1736	326	12	that	that	SCONJ
framr-1736	326	13	the	the	DET
framr-1736	326	14	auditor	auditor	NOUN
framr-1736	326	15	conceives	conceive	VERB
framr-1736	326	16	,	,	PUNCT
framr-1736	326	17	the	the	PRON
framr-1736	326	18	more	more	ADJ
framr-1736	326	19	the	the	DET
framr-1736	326	20	detection	detection	NOUN
framr-1736	326	21	of	of	ADP
framr-1736	326	22	accounting	accounting	NOUN
framr-1736	326	23	practices	practice	NOUN
framr-1736	326	24	that	that	PRON
framr-1736	326	25	the	the	DET
framr-1736	326	26	auditor	auditor	NOUN
framr-1736	326	27	accepts	accept	VERB
framr-1736	326	28	.	.	PUNCT
framr-1736	327	1	7	7	NUM
framr-1736	327	2	3.93	3.93	NUM
framr-1736	327	3	2.94	2.94	NUM
framr-1736	327	4	high	high	ADJ
framr-1736	327	5	total	total	ADJ
framr-1736	327	6	4.14	4.14	NUM
framr-1736	327	7	2.53	2.53	NUM
framr-1736	327	8	high	high	ADJ
framr-1736	327	9	table	table	NOUN
framr-1736	327	10	5	5	NUM
framr-1736	327	11	reveals	reveal	VERB
framr-1736	327	12	that	that	SCONJ
framr-1736	327	13	the	the	DET
framr-1736	327	14	mean	mean	NOUN
framr-1736	327	15	of	of	ADP
framr-1736	327	16	the	the	DET
framr-1736	327	17	participants	participant	NOUN
framr-1736	327	18	'	'	PART
framr-1736	327	19	estimates	estimate	NOUN
framr-1736	327	20	of	of	ADP
framr-1736	327	21	the	the	DET
framr-1736	327	22	relationship	relationship	NOUN
framr-1736	327	23	between	between	ADP
framr-1736	327	24	creative	creative	ADJ
framr-1736	327	25	accounting	accounting	NOUN
framr-1736	327	26	risks	risk	NOUN
framr-1736	327	27	and	and	CCONJ
framr-1736	327	28	auditing	auditing	NOUN
framr-1736	327	29	risks	risk	NOUN
framr-1736	327	30	,	,	PUNCT
framr-1736	327	31	and	and	CCONJ
framr-1736	327	32	at	at	ADP
framr-1736	327	33	the	the	DET
framr-1736	327	34	total	total	ADJ
framr-1736	327	35	level	level	NOUN
framr-1736	327	36	was	be	AUX
framr-1736	327	37	high	high	ADJ
framr-1736	327	38	,	,	PUNCT
framr-1736	327	39	with	with	ADP
framr-1736	327	40	arithmetic	arithmetic	ADJ
framr-1736	327	41	mean	mean	NOUN
framr-1736	327	42	(	(	PUNCT
framr-1736	327	43	4.14	4.14	NUM
framr-1736	327	44	)	)	PUNCT
framr-1736	327	45	,	,	PUNCT
framr-1736	327	46	and	and	CCONJ
framr-1736	327	47	standard	standard	ADJ
framr-1736	327	48	deviation	deviation	NOUN
framr-1736	327	49	(	(	PUNCT
framr-1736	327	50	0.53	0.53	NUM
framr-1736	327	51	)	)	PUNCT
framr-1736	327	52	.	.	PUNCT
framr-1736	328	1	this	this	DET
framr-1736	328	2	result	result	NOUN
framr-1736	328	3	asserts	assert	VERB
framr-1736	328	4	the	the	DET
framr-1736	328	5	strong	strong	ADJ
framr-1736	328	6	relationship	relationship	NOUN
framr-1736	328	7	between	between	ADP
framr-1736	328	8	creative	creative	ADJ
framr-1736	328	9	accounting	accounting	NOUN
framr-1736	328	10	risks	risk	NOUN
framr-1736	328	11	and	and	CCONJ
framr-1736	328	12	auditing	auditing	NOUN
framr-1736	328	13	risks	risk	NOUN
framr-1736	328	14	.	.	PUNCT
framr-1736	329	1	the	the	DET
framr-1736	329	2	degree	degree	NOUN
framr-1736	329	3	of	of	ADP
framr-1736	329	4	all	all	DET
framr-1736	329	5	items	item	NOUN
framr-1736	329	6	was	be	AUX
framr-1736	329	7	high	high	ADJ
framr-1736	329	8	.	.	PUNCT
framr-1736	330	1	classification	classification	NOUN
framr-1736	330	2	of	of	ADP
framr-1736	330	3	the	the	DET
framr-1736	330	4	items	item	NOUN
framr-1736	330	5	was	be	AUX
framr-1736	330	6	,	,	PUNCT
framr-1736	330	7	as	as	SCONJ
framr-1736	330	8	follows	follow	VERB
framr-1736	330	9	:	:	PUNCT
framr-1736	330	10	"	"	PUNCT
framr-1736	330	11	the	the	PRON
framr-1736	330	12	higher	high	ADJ
framr-1736	330	13	the	the	DET
framr-1736	330	14	quality	quality	NOUN
framr-1736	330	15	of	of	ADP
framr-1736	330	16	auditing	auditing	NOUN
framr-1736	330	17	process	process	NOUN
framr-1736	330	18	,	,	PUNCT
framr-1736	330	19	the	the	PRON
framr-1736	330	20	fewer	few	ADJ
framr-1736	330	21	the	the	DET
framr-1736	330	22	accounting	accounting	NOUN
framr-1736	330	23	practices	practice	NOUN
framr-1736	330	24	risks	risk	NOUN
framr-1736	330	25	"	"	PUNCT
framr-1736	330	26	ranked	rank	VERB
framr-1736	330	27	first	first	ADV
framr-1736	330	28	,	,	PUNCT
framr-1736	330	29	with	with	ADP
framr-1736	330	30	arithmetic	arithmetic	ADJ
framr-1736	330	31	mean	mean	NOUN
framr-1736	330	32	(	(	PUNCT
framr-1736	330	33	4.41	4.41	NUM
framr-1736	330	34	)	)	PUNCT
framr-1736	330	35	and	and	CCONJ
framr-1736	330	36	a	a	DET
framr-1736	330	37	degree	degree	NOUN
framr-1736	330	38	(	(	PUNCT
framr-1736	330	39	high	high	ADJ
framr-1736	330	40	)	)	PUNCT
framr-1736	330	41	.	.	PUNCT
framr-1736	331	1	this	this	DET
framr-1736	331	2	result	result	NOUN
framr-1736	331	3	demonstrates	demonstrate	VERB
framr-1736	331	4	the	the	DET
framr-1736	331	5	participants	participant	NOUN
framr-1736	331	6	'	'	PART
framr-1736	331	7	agreement	agreement	NOUN
framr-1736	331	8	on	on	ADP
framr-1736	331	9	the	the	DET
framr-1736	331	10	negative	negative	ADJ
framr-1736	331	11	relationship	relationship	NOUN
framr-1736	331	12	between	between	ADP
framr-1736	331	13	auditing	audit	VERB
framr-1736	331	14	quality	quality	NOUN
framr-1736	331	15	and	and	CCONJ
framr-1736	331	16	creative	creative	ADJ
framr-1736	331	17	accounting	accounting	NOUN
framr-1736	331	18	practices	practice	NOUN
framr-1736	331	19	.	.	PUNCT
framr-1736	332	1	in	in	ADP
framr-1736	332	2	other	other	ADJ
framr-1736	332	3	words	word	NOUN
framr-1736	332	4	,	,	PUNCT
framr-1736	332	5	performing	perform	VERB
framr-1736	332	6	auditing	auditing	NOUN
framr-1736	332	7	process	process	NOUN
framr-1736	332	8	competently	competently	ADV
framr-1736	332	9	results	result	VERB
framr-1736	332	10	in	in	ADP
framr-1736	332	11	detecting	detect	VERB
framr-1736	332	12	and	and	CCONJ
framr-1736	332	13	handling	handle	VERB
framr-1736	332	14	errors	error	NOUN
framr-1736	332	15	and	and	CCONJ
framr-1736	332	16	fundamental	fundamental	ADJ
framr-1736	332	17	irregularities	irregularity	NOUN
framr-1736	332	18	,	,	PUNCT
framr-1736	332	19	fundamentally	fundamentally	ADV
framr-1736	332	20	represented	represent	VERB
framr-1736	332	21	in	in	ADP
framr-1736	332	22	creative	creative	ADJ
framr-1736	332	23	accounting	accounting	NOUN
framr-1736	332	24	practices	practice	NOUN
framr-1736	332	25	,	,	PUNCT
framr-1736	332	26	which	which	PRON
framr-1736	332	27	positively	positively	ADV
framr-1736	332	28	reflect	reflect	VERB
framr-1736	332	29	on	on	ADP
framr-1736	332	30	the	the	DET
framr-1736	332	31	quality	quality	NOUN
framr-1736	332	32	of	of	ADP
framr-1736	332	33	financial	financial	ADJ
framr-1736	332	34	reports	report	NOUN
framr-1736	332	35	.	.	PUNCT
framr-1736	333	1	"	"	PUNCT
framr-1736	333	2	the	the	DET
framr-1736	333	3	fewer	few	ADJ
framr-1736	333	4	control	control	NOUN
framr-1736	333	5	risks	risk	NOUN
framr-1736	333	6	and	and	CCONJ
framr-1736	333	7	inherent	inherent	ADJ
framr-1736	333	8	risks	risk	NOUN
framr-1736	333	9	which	which	PRON
framr-1736	333	10	the	the	DET
framr-1736	333	11	auditor	auditor	NOUN
framr-1736	333	12	conceives	conceive	VERB
framr-1736	333	13	,	,	PUNCT
framr-1736	333	14	the	the	PRON
framr-1736	333	15	more	more	ADJ
framr-1736	333	16	the	the	DET
framr-1736	333	17	detection	detection	NOUN
framr-1736	333	18	of	of	ADP
framr-1736	333	19	accounting	accounting	NOUN
framr-1736	333	20	practices	practice	NOUN
framr-1736	333	21	that	that	PRON
framr-1736	333	22	the	the	DET
framr-1736	333	23	auditor	auditor	NOUN
framr-1736	333	24	accepts	accept	VERB
framr-1736	333	25	"	"	PUNCT
framr-1736	333	26	ranked	rank	VERB
framr-1736	333	27	last	last	ADV
framr-1736	333	28	,	,	PUNCT
framr-1736	333	29	with	with	ADP
framr-1736	333	30	arithmetic	arithmetic	ADJ
framr-1736	333	31	mean	mean	NOUN
framr-1736	333	32	(	(	PUNCT
framr-1736	333	33	3.93	3.93	NUM
framr-1736	333	34	)	)	PUNCT
framr-1736	333	35	and	and	CCONJ
framr-1736	333	36	a	a	DET
framr-1736	333	37	degree	degree	NOUN
framr-1736	333	38	(	(	PUNCT
framr-1736	333	39	high	high	ADJ
framr-1736	333	40	)	)	PUNCT
framr-1736	333	41	.	.	PUNCT
framr-1736	334	1	this	this	DET
framr-1736	334	2	result	result	NOUN
framr-1736	334	3	asserts	assert	VERB
framr-1736	334	4	the	the	DET
framr-1736	334	5	researcher	researcher	NOUN
framr-1736	334	6	's	's	PART
framr-1736	334	7	perspective	perspective	NOUN
framr-1736	334	8	that	that	SCONJ
framr-1736	334	9	creative	creative	ADJ
framr-1736	334	10	accounting	accounting	NOUN
framr-1736	334	11	risk	risk	NOUN
framr-1736	334	12	is	be	AUX
framr-1736	334	13	major	major	ADJ
framr-1736	334	14	part	part	NOUN
framr-1736	334	15	of	of	ADP
framr-1736	334	16	detection	detection	NOUN
framr-1736	334	17	risk	risk	NOUN
framr-1736	334	18	because	because	SCONJ
framr-1736	334	19	it	it	PRON
framr-1736	334	20	is	be	AUX
framr-1736	334	21	associated	associate	VERB
framr-1736	334	22	with	with	ADP
framr-1736	334	23	the	the	DET
framr-1736	334	24	auditor	auditor	NOUN
framr-1736	334	25	's	's	PART
framr-1736	334	26	procedures	procedure	NOUN
framr-1736	334	27	.	.	PUNCT
framr-1736	335	1	it	it	PRON
framr-1736	335	2	also	also	ADV
framr-1736	335	3	asserts	assert	VERB
framr-1736	335	4	the	the	DET
framr-1736	335	5	participants	participant	NOUN
framr-1736	335	6	'	'	PART
framr-1736	335	7	agreement	agreement	NOUN
framr-1736	335	8	that	that	SCONJ
framr-1736	335	9	there	there	PRON
framr-1736	335	10	is	be	VERB
framr-1736	335	11	an	an	DET
framr-1736	335	12	inverse	inverse	NOUN
framr-1736	335	13	relationship	relationship	NOUN
framr-1736	335	14	between	between	ADP
framr-1736	335	15	detection	detection	NOUN
framr-1736	335	16	risks	risk	NOUN
framr-1736	335	17	,	,	PUNCT
framr-1736	335	18	control	control	NOUN
framr-1736	335	19	risks	risk	NOUN
framr-1736	335	20	and	and	CCONJ
framr-1736	335	21	inherent	inherent	ADJ
framr-1736	335	22	risks	risk	NOUN
framr-1736	335	23	.	.	PUNCT
framr-1736	336	1	the	the	DET
framr-1736	336	2	fewer	few	ADJ
framr-1736	336	3	control	control	NOUN
framr-1736	336	4	risks	risk	NOUN
framr-1736	336	5	and	and	CCONJ
framr-1736	336	6	inherent	inherent	ADJ
framr-1736	336	7	risks	risk	NOUN
framr-1736	336	8	,	,	PUNCT
framr-1736	336	9	which	which	PRON
framr-1736	336	10	the	the	DET
framr-1736	336	11	auditor	auditor	NOUN
framr-1736	336	12	conceives	conceive	VERB
framr-1736	336	13	,	,	PUNCT
framr-1736	336	14	the	the	DET
framr-1736	336	15	more	more	ADJ
framr-1736	336	16	detection	detection	NOUN
framr-1736	336	17	risks	risk	NOUN
framr-1736	336	18	of	of	ADP
framr-1736	336	19	accounting	accounting	NOUN
framr-1736	336	20	practices	practice	NOUN
framr-1736	336	21	that	that	PRON
framr-1736	336	22	the	the	DET
framr-1736	336	23	auditor	auditor	NOUN
framr-1736	336	24	accepts	accept	VERB
framr-1736	336	25	.	.	PUNCT
framr-1736	337	1	conversely	conversely	ADV
framr-1736	337	2	,	,	PUNCT
framr-1736	337	3	the	the	DET
framr-1736	337	4	more	more	ADJ
framr-1736	337	5	control	control	NOUN
framr-1736	337	6	risks	risk	NOUN
framr-1736	337	7	and	and	CCONJ
framr-1736	337	8	inherent	inherent	ADJ
framr-1736	337	9	risks	risk	NOUN
framr-1736	337	10	,	,	PUNCT
framr-1736	337	11	which	which	PRON
framr-1736	337	12	the	the	DET
framr-1736	337	13	auditor	auditor	NOUN
framr-1736	337	14	conceives	conceive	VERB
framr-1736	337	15	,	,	PUNCT
framr-1736	337	16	the	the	DET
framr-1736	337	17	fewer	few	ADJ
framr-1736	337	18	detection	detection	NOUN
framr-1736	337	19	risks	risk	NOUN
framr-1736	337	20	of	of	ADP
framr-1736	337	21	accounting	accounting	NOUN
framr-1736	337	22	practices	practice	NOUN
framr-1736	337	23	that	that	PRON
framr-1736	337	24	the	the	DET
framr-1736	337	25	auditor	auditor	NOUN
framr-1736	337	26	accepts	accept	VERB
framr-1736	337	27	.	.	PUNCT
framr-1736	338	1	to	to	PART
framr-1736	338	2	test	test	VERB
framr-1736	338	3	validity	validity	NOUN
framr-1736	338	4	of	of	ADP
framr-1736	338	5	the	the	DET
framr-1736	338	6	first	first	ADJ
framr-1736	338	7	hypothesis	hypothesis	NOUN
framr-1736	338	8	,	,	PUNCT
framr-1736	338	9	arithmetic	arithmetic	ADJ
framr-1736	338	10	means	mean	NOUN
framr-1736	338	11	and	and	CCONJ
framr-1736	338	12	standard	standard	ADJ
framr-1736	338	13	deviations	deviation	NOUN
framr-1736	338	14	of	of	ADP
framr-1736	338	15	the	the	DET
framr-1736	338	16	external	external	ADJ
framr-1736	338	17	auditors	auditor	NOUN
framr-1736	338	18	'	'	PART
framr-1736	338	19	estimates	estimate	NOUN
framr-1736	338	20	of	of	ADP
framr-1736	338	21	the	the	DET
framr-1736	338	22	effect	effect	NOUN
framr-1736	338	23	of	of	ADP
framr-1736	338	24	creative	creative	ADJ
framr-1736	338	25	accounting	accounting	NOUN
framr-1736	338	26	risks	risk	NOUN
framr-1736	338	27	on	on	ADP
framr-1736	338	28	auditing	audit	VERB
framr-1736	338	29	risks	risk	NOUN
framr-1736	338	30	according	accord	VERB
framr-1736	338	31	to	to	ADP
framr-1736	338	32	the	the	DET
framr-1736	338	33	variables	variable	NOUN
framr-1736	338	34	(	(	PUNCT
framr-1736	338	35	academic	academic	ADJ
framr-1736	338	36	qualification	qualification	NOUN
framr-1736	338	37	,	,	PUNCT
framr-1736	338	38	professional	professional	ADJ
framr-1736	338	39	qualification	qualification	NOUN
framr-1736	338	40	,	,	PUNCT
framr-1736	338	41	occupation	occupation	NOUN
framr-1736	338	42	,	,	PUNCT
framr-1736	338	43	and	and	CCONJ
framr-1736	338	44	experience	experience	NOUN
framr-1736	338	45	)	)	PUNCT
framr-1736	338	46	were	be	AUX
framr-1736	338	47	estimated	estimate	VERB
framr-1736	338	48	.	.	PUNCT
framr-1736	339	1	financial	financial	ADJ
framr-1736	339	2	risk	risk	NOUN
framr-1736	339	3	and	and	CCONJ
framr-1736	339	4	management	management	NOUN
framr-1736	339	5	reviews	review	NOUN
framr-1736	339	6	,	,	PUNCT
framr-1736	339	7	2020	2020	NUM
framr-1736	339	8	,	,	PUNCT
framr-1736	339	9	6(1	6(1	NUM
framr-1736	339	10	):	):	PUNCT
framr-1736	339	11	22	22	NUM
framr-1736	339	12	-	-	SYM
framr-1736	339	13	39	39	NUM
framr-1736	339	14	36	36	NUM
framr-1736	339	15	©	©	PROPN
framr-1736	339	16	2020	2020	NUM
framr-1736	339	17	conscientia	conscientia	PROPN
framr-1736	339	18	beam	beam	PROPN
framr-1736	339	19	.	.	PUNCT
framr-1736	340	1	all	all	DET
framr-1736	340	2	rights	right	NOUN
framr-1736	340	3	reserved	reserve	VERB
framr-1736	340	4	.	.	PUNCT
framr-1736	341	1	table-6	table-6	PROPN
framr-1736	341	2	.	.	PROPN
framr-1736	341	3	arithmetic	arithmetic	ADJ
framr-1736	341	4	means	mean	NOUN
framr-1736	341	5	and	and	CCONJ
framr-1736	341	6	standard	standard	ADJ
framr-1736	341	7	deviations	deviation	NOUN
framr-1736	341	8	of	of	ADP
framr-1736	341	9	the	the	DET
framr-1736	341	10	external	external	ADJ
framr-1736	341	11	auditors	auditor	NOUN
framr-1736	341	12	'	'	PART
framr-1736	341	13	estimates	estimate	NOUN
framr-1736	341	14	of	of	ADP
framr-1736	341	15	the	the	DET
framr-1736	341	16	effect	effect	NOUN
framr-1736	341	17	of	of	ADP
framr-1736	341	18	creative	creative	ADJ
framr-1736	341	19	accounting	accounting	NOUN
framr-1736	341	20	risks	risk	NOUN
framr-1736	341	21	on	on	ADP
framr-1736	341	22	auditing	audit	VERB
framr-1736	341	23	risks	risk	NOUN
framr-1736	341	24	according	accord	VERB
framr-1736	341	25	to	to	ADP
framr-1736	341	26	the	the	DET
framr-1736	341	27	study	study	NOUN
framr-1736	341	28	variables	variable	NOUN
framr-1736	341	29	(	(	PUNCT
framr-1736	341	30	academic	academic	ADJ
framr-1736	341	31	qualification	qualification	NOUN
framr-1736	341	32	,	,	PUNCT
framr-1736	341	33	professional	professional	ADJ
framr-1736	341	34	qualification	qualification	NOUN
framr-1736	341	35	,	,	PUNCT
framr-1736	341	36	occupation	occupation	NOUN
framr-1736	341	37	,	,	PUNCT
framr-1736	341	38	and	and	CCONJ
framr-1736	341	39	experience	experience	NOUN
framr-1736	341	40	)	)	PUNCT
framr-1736	341	41	.	.	PUNCT
framr-1736	342	1	variable	variable	ADJ
framr-1736	342	2	category	category	NOUN
framr-1736	342	3	arithmetic	arithmetic	ADJ
framr-1736	342	4	mean	mean	NOUN
framr-1736	342	5	standard	standard	ADJ
framr-1736	342	6	deviation	deviation	NOUN
framr-1736	342	7	scientific	scientific	ADJ
framr-1736	342	8	qualification	qualification	NOUN
framr-1736	342	9	bachelor	bachelor	NOUN
framr-1736	342	10	4.14	4.14	NUM
framr-1736	342	11	2.53	2.53	NUM
framr-1736	342	12	master	master	NOUN
framr-1736	342	13	4.13	4.13	NUM
framr-1736	342	14	2.61	2.61	NUM
framr-1736	342	15	doctorate	doctorate	NOUN
framr-1736	342	16	4.21	4.21	NUM
framr-1736	342	17	2.32	2.32	NUM
framr-1736	342	18	professional	professional	ADJ
framr-1736	342	19	qualification	qualification	NOUN
framr-1736	342	20	saudi	saudi	ADJ
framr-1736	342	21	fellowship	fellowship	NOUN
framr-1736	342	22	4.22	4.22	NUM
framr-1736	342	23	2.64	2.64	NUM
framr-1736	342	24	other	other	ADJ
framr-1736	342	25	fellowships	fellowship	NOUN
framr-1736	342	26	4.13	4.13	NUM
framr-1736	342	27	2.52	2.52	NUM
framr-1736	342	28	occupation	occupation	NOUN
framr-1736	342	29	auditor	auditor	NOUN
framr-1736	342	30	4.12	4.12	NUM
framr-1736	342	31	2.46	2.46	NUM
framr-1736	342	32	senior	senior	ADJ
framr-1736	342	33	auditor	auditor	NOUN
framr-1736	342	34	4.21	4.21	NUM
framr-1736	342	35	2.64	2.64	NUM
framr-1736	342	36	auditing	auditing	NOUN
framr-1736	342	37	director	director	NOUN
framr-1736	342	38	4.29	4.29	NUM
framr-1736	342	39	2.49	2.49	NUM
framr-1736	342	40	experience	experience	NOUN
framr-1736	342	41	less	less	ADJ
framr-1736	342	42	than	than	ADP
framr-1736	342	43	five	five	NUM
framr-1736	342	44	years	year	NOUN
framr-1736	342	45	4.26	4.26	NUM
framr-1736	342	46	2.46	2.46	NUM
framr-1736	342	47	5	5	NUM
framr-1736	342	48	-	-	SYM
framr-1736	342	49	10	10	NUM
framr-1736	342	50	years	year	NOUN
framr-1736	342	51	3.98	3.98	NUM
framr-1736	342	52	2.65	2.65	NUM
framr-1736	342	53	more	more	ADJ
framr-1736	342	54	than	than	ADP
framr-1736	342	55	ten	ten	NUM
framr-1736	342	56	year	year	NOUN
framr-1736	342	57	4.21	4.21	NUM
framr-1736	342	58	2.52	2.52	NUM
framr-1736	342	59	table	table	NOUN
framr-1736	342	60	6	6	NUM
framr-1736	342	61	reveals	reveal	VERB
framr-1736	342	62	significant	significant	ADJ
framr-1736	342	63	differences	difference	NOUN
framr-1736	342	64	in	in	ADP
framr-1736	342	65	the	the	DET
framr-1736	342	66	arithmetic	arithmetic	ADJ
framr-1736	342	67	means	mean	NOUN
framr-1736	342	68	of	of	ADP
framr-1736	342	69	the	the	DET
framr-1736	342	70	external	external	ADJ
framr-1736	342	71	auditors	auditor	NOUN
framr-1736	342	72	'	'	PART
framr-1736	342	73	estimates	estimate	NOUN
framr-1736	342	74	of	of	ADP
framr-1736	342	75	the	the	DET
framr-1736	342	76	effect	effect	NOUN
framr-1736	342	77	of	of	ADP
framr-1736	342	78	the	the	DET
framr-1736	342	79	creative	creative	ADJ
framr-1736	342	80	accounting	accounting	NOUN
framr-1736	342	81	risk	risk	NOUN
framr-1736	342	82	on	on	ADP
framr-1736	342	83	auditing	audit	VERB
framr-1736	342	84	risks	risk	NOUN
framr-1736	342	85	according	accord	VERB
framr-1736	342	86	to	to	ADP
framr-1736	342	87	the	the	DET
framr-1736	342	88	variables	variable	NOUN
framr-1736	342	89	of	of	ADP
framr-1736	342	90	(	(	PUNCT
framr-1736	342	91	academic	academic	ADJ
framr-1736	342	92	qualification	qualification	NOUN
framr-1736	342	93	,	,	PUNCT
framr-1736	342	94	professional	professional	ADJ
framr-1736	342	95	qualification	qualification	NOUN
framr-1736	342	96	,	,	PUNCT
framr-1736	342	97	occupation	occupation	NOUN
framr-1736	342	98	,	,	PUNCT
framr-1736	342	99	and	and	CCONJ
framr-1736	342	100	experience	experience	NOUN
framr-1736	342	101	)	)	PUNCT
framr-1736	342	102	.	.	PUNCT
framr-1736	343	1	the	the	DET
framr-1736	343	2	researcher	researcher	NOUN
framr-1736	343	3	used	use	VERB
framr-1736	343	4	multiple	multiple	ADV
framr-1736	343	5	anova	anova	PROPN
framr-1736	343	6	to	to	PART
framr-1736	343	7	identify	identify	VERB
framr-1736	343	8	whether	whether	SCONJ
framr-1736	343	9	the	the	DET
framr-1736	343	10	differences	difference	NOUN
framr-1736	343	11	are	be	AUX
framr-1736	343	12	statically	statically	ADV
framr-1736	343	13	significant	significant	ADJ
framr-1736	343	14	or	or	CCONJ
framr-1736	343	15	not	not	PART
framr-1736	343	16	.	.	PUNCT
framr-1736	344	1	table-7	table-7	X
framr-1736	344	2	.	.	PUNCT
framr-1736	345	1	adopting	adopt	VERB
framr-1736	345	2	multiple	multiple	ADJ
framr-1736	345	3	anova	anova	PROPN
framr-1736	345	4	to	to	PART
framr-1736	345	5	identify	identify	VERB
framr-1736	345	6	differences	difference	NOUN
framr-1736	345	7	in	in	ADP
framr-1736	345	8	the	the	DET
framr-1736	345	9	external	external	ADJ
framr-1736	345	10	auditors	auditor	NOUN
framr-1736	345	11	'	'	PART
framr-1736	345	12	estimates	estimate	NOUN
framr-1736	345	13	of	of	ADP
framr-1736	345	14	the	the	DET
framr-1736	345	15	effect	effect	NOUN
framr-1736	345	16	of	of	ADP
framr-1736	345	17	the	the	DET
framr-1736	345	18	creative	creative	ADJ
framr-1736	345	19	accounting	accounting	NOUN
framr-1736	345	20	risk	risk	NOUN
framr-1736	345	21	on	on	ADP
framr-1736	345	22	auditing	audit	VERB
framr-1736	345	23	risks	risk	NOUN
framr-1736	345	24	according	accord	VERB
framr-1736	345	25	to	to	ADP
framr-1736	345	26	the	the	DET
framr-1736	345	27	study	study	NOUN
framr-1736	345	28	variables	variable	NOUN
framr-1736	345	29	.	.	PUNCT
framr-1736	346	1	variance	variance	NOUN
framr-1736	346	2	source	source	NOUN
framr-1736	346	3	sum	sum	NOUN
framr-1736	346	4	of	of	ADP
framr-1736	346	5	squares	square	NOUN
framr-1736	346	6	freedom	freedom	NOUN
framr-1736	346	7	degree	degree	NOUN
framr-1736	346	8	mean	mean	NOUN
framr-1736	346	9	squares	square	NOUN
framr-1736	346	10	f	f	NOUN
framr-1736	346	11	-	-	PUNCT
framr-1736	346	12	value	value	NOUN
framr-1736	346	13	significance	significance	NOUN
framr-1736	346	14	level	level	NOUN
framr-1736	346	15	scientific	scientific	ADJ
framr-1736	346	16	qualification	qualification	NOUN
framr-1736	346	17	2.192	2.192	NUM
framr-1736	346	18	2	2	NUM
framr-1736	346	19	2.295	2.295	NUM
framr-1736	346	20	2.337	2.337	NUM
framr-1736	346	21	2.715	2.715	NUM
framr-1736	346	22	professional	professional	ADJ
framr-1736	346	23	qualification	qualification	NOUN
framr-1736	346	24	2.122	2.122	NUM
framr-1736	346	25	1	1	NUM
framr-1736	346	26	2.122	2.122	NUM
framr-1736	346	27	2.362	2.362	NUM
framr-1736	346	28	2.548	2.548	NUM
framr-1736	346	29	occupation	occupation	NOUN
framr-1736	346	30	2.991	2.991	NUM
framr-1736	346	31	2	2	NUM
framr-1736	346	32	2.496	2.496	NUM
framr-1736	346	33	1.756	1.756	NUM
framr-1736	346	34	2.177	2.177	NUM
framr-1736	346	35	experience	experience	NOUN
framr-1736	346	36	2.687	2.687	NUM
framr-1736	346	37	2	2	NUM
framr-1736	346	38	2.344	2.344	NUM
framr-1736	346	39	1.217	1.217	NUM
framr-1736	346	40	2.299	2.299	NUM
framr-1736	346	41	error	error	NOUN
framr-1736	346	42	37.258	37.258	NUM
framr-1736	346	43	132	132	NUM
framr-1736	346	44	2.282	2.282	NUM
framr-1736	346	45	total	total	NOUN
framr-1736	346	46	2442.428	2442.428	NUM
framr-1736	346	47	142	142	NUM
framr-1736	346	48	table	table	NOUN
framr-1736	346	49	7	7	NUM
framr-1736	346	50	shows	show	VERB
framr-1736	346	51	no	no	DET
framr-1736	346	52	statistically	statistically	ADV
framr-1736	346	53	significant	significant	ADJ
framr-1736	346	54	differences	difference	NOUN
framr-1736	346	55	at	at	ADP
framr-1736	346	56	the	the	DET
framr-1736	346	57	significance	significance	NOUN
framr-1736	346	58	level	level	NOUN
framr-1736	346	59	(	(	PUNCT
framr-1736	346	60	α	α	NOUN
framr-1736	346	61	2.25≥	2.25≥	NUM
framr-1736	346	62	)	)	PUNCT
framr-1736	346	63	in	in	ADP
framr-1736	346	64	the	the	DET
framr-1736	346	65	external	external	ADJ
framr-1736	346	66	auditors	auditor	NOUN
framr-1736	346	67	'	'	PART
framr-1736	346	68	estimates	estimate	NOUN
framr-1736	346	69	of	of	ADP
framr-1736	346	70	the	the	DET
framr-1736	346	71	effect	effect	NOUN
framr-1736	346	72	of	of	ADP
framr-1736	346	73	creative	creative	ADJ
framr-1736	346	74	accounting	accounting	NOUN
framr-1736	346	75	risk	risk	NOUN
framr-1736	346	76	on	on	ADP
framr-1736	346	77	auditing	audit	VERB
framr-1736	346	78	risks	risk	NOUN
framr-1736	346	79	according	accord	VERB
framr-1736	346	80	to	to	ADP
framr-1736	346	81	the	the	DET
framr-1736	346	82	variables	variable	NOUN
framr-1736	346	83	of	of	ADP
framr-1736	346	84	(	(	PUNCT
framr-1736	346	85	academic	academic	ADJ
framr-1736	346	86	qualification	qualification	NOUN
framr-1736	346	87	,	,	PUNCT
framr-1736	346	88	professional	professional	ADJ
framr-1736	346	89	qualification	qualification	NOUN
framr-1736	346	90	,	,	PUNCT
framr-1736	346	91	occupation	occupation	NOUN
framr-1736	346	92	,	,	PUNCT
framr-1736	346	93	and	and	CCONJ
framr-1736	346	94	experience	experience	NOUN
framr-1736	346	95	)	)	PUNCT
framr-1736	346	96	which	which	PRON
framr-1736	346	97	verifies	verify	VERB
framr-1736	346	98	the	the	DET
framr-1736	346	99	hypothesis	hypothesis	NOUN
framr-1736	346	100	validity	validity	NOUN
framr-1736	346	101	.	.	PUNCT
framr-1736	347	1	to	to	PART
framr-1736	347	2	test	test	VERB
framr-1736	347	3	validity	validity	NOUN
framr-1736	347	4	of	of	ADP
framr-1736	347	5	the	the	DET
framr-1736	347	6	second	second	ADJ
framr-1736	347	7	hypothesis	hypothesis	NOUN
framr-1736	347	8	,	,	PUNCT
framr-1736	347	9	arithmetic	arithmetic	ADJ
framr-1736	347	10	means	mean	NOUN
framr-1736	347	11	and	and	CCONJ
framr-1736	347	12	standard	standard	ADJ
framr-1736	347	13	deviations	deviation	NOUN
framr-1736	347	14	of	of	ADP
framr-1736	347	15	the	the	DET
framr-1736	347	16	external	external	ADJ
framr-1736	347	17	auditors	auditor	NOUN
framr-1736	347	18	'	'	PART
framr-1736	347	19	estimates	estimate	NOUN
framr-1736	347	20	of	of	ADP
framr-1736	347	21	the	the	DET
framr-1736	347	22	external	external	ADJ
framr-1736	347	23	auditor	auditor	NOUN
framr-1736	347	24	's	's	PART
framr-1736	347	25	responsibility	responsibility	NOUN
framr-1736	347	26	to	to	PART
framr-1736	347	27	detect	detect	VERB
framr-1736	347	28	creative	creative	ADJ
framr-1736	347	29	accounting	accounting	NOUN
framr-1736	347	30	practices	practice	NOUN
framr-1736	347	31	according	accord	VERB
framr-1736	347	32	to	to	ADP
framr-1736	347	33	the	the	DET
framr-1736	347	34	variables	variable	NOUN
framr-1736	347	35	of	of	ADP
framr-1736	347	36	(	(	PUNCT
framr-1736	347	37	academic	academic	ADJ
framr-1736	347	38	qualification	qualification	NOUN
framr-1736	347	39	,	,	PUNCT
framr-1736	347	40	professional	professional	ADJ
framr-1736	347	41	qualification	qualification	NOUN
framr-1736	347	42	,	,	PUNCT
framr-1736	347	43	occupation	occupation	NOUN
framr-1736	347	44	,	,	PUNCT
framr-1736	347	45	and	and	CCONJ
framr-1736	347	46	experience	experience	NOUN
framr-1736	347	47	)	)	PUNCT
framr-1736	347	48	were	be	AUX
framr-1736	347	49	estimated	estimate	VERB
framr-1736	347	50	.	.	PUNCT
framr-1736	348	1	table-8	table-8	PROPN
framr-1736	348	2	.	.	PUNCT
framr-1736	348	3	arithmetic	arithmetic	ADJ
framr-1736	348	4	means	mean	NOUN
framr-1736	348	5	and	and	CCONJ
framr-1736	348	6	standard	standard	ADJ
framr-1736	348	7	deviations	deviation	NOUN
framr-1736	348	8	of	of	ADP
framr-1736	348	9	the	the	DET
framr-1736	348	10	external	external	ADJ
framr-1736	348	11	auditors	auditor	NOUN
framr-1736	348	12	'	'	PART
framr-1736	348	13	estimates	estimate	NOUN
framr-1736	348	14	of	of	ADP
framr-1736	348	15	the	the	DET
framr-1736	348	16	external	external	ADJ
framr-1736	348	17	auditor	auditor	NOUN
framr-1736	348	18	's	's	PART
framr-1736	348	19	responsibility	responsibility	NOUN
framr-1736	348	20	to	to	PART
framr-1736	348	21	detect	detect	VERB
framr-1736	348	22	creative	creative	ADJ
framr-1736	348	23	accounting	accounting	NOUN
framr-1736	348	24	practices	practice	NOUN
framr-1736	348	25	according	accord	VERB
framr-1736	348	26	to	to	ADP
framr-1736	348	27	the	the	DET
framr-1736	348	28	variables	variable	NOUN
framr-1736	348	29	of	of	ADP
framr-1736	348	30	(	(	PUNCT
framr-1736	348	31	academic	academic	ADJ
framr-1736	348	32	qualification	qualification	NOUN
framr-1736	348	33	,	,	PUNCT
framr-1736	348	34	professional	professional	ADJ
framr-1736	348	35	qualification	qualification	NOUN
framr-1736	348	36	,	,	PUNCT
framr-1736	348	37	occupation	occupation	NOUN
framr-1736	348	38	,	,	PUNCT
framr-1736	348	39	and	and	CCONJ
framr-1736	348	40	experience	experience	NOUN
framr-1736	348	41	)	)	PUNCT
framr-1736	348	42	.	.	PUNCT
framr-1736	349	1	variable	variable	ADJ
framr-1736	349	2	category	category	NOUN
framr-1736	349	3	arithmetic	arithmetic	ADJ
framr-1736	349	4	mean	mean	NOUN
framr-1736	349	5	standard	standard	ADJ
framr-1736	349	6	deviation	deviation	NOUN
framr-1736	349	7	scientific	scientific	ADJ
framr-1736	349	8	qualification	qualification	NOUN
framr-1736	349	9	bachelor	bachelor	NOUN
framr-1736	349	10	3.89	3.89	NUM
framr-1736	349	11	2.59	2.59	NUM
framr-1736	349	12	master	master	NOUN
framr-1736	349	13	3.71	3.71	NUM
framr-1736	349	14	2.63	2.63	NUM
framr-1736	349	15	doctorate	doctorate	NOUN
framr-1736	349	16	3.64	3.64	NUM
framr-1736	349	17	1.11	1.11	NUM
framr-1736	349	18	professional	professional	ADJ
framr-1736	349	19	qualification	qualification	NOUN
framr-1736	349	20	saudi	saudi	ADJ
framr-1736	349	21	fellowship	fellowship	NOUN
framr-1736	349	22	3.66	3.66	NUM
framr-1736	349	23	2.64	2.64	NUM
framr-1736	349	24	other	other	ADJ
framr-1736	349	25	fellowships	fellowship	NOUN
framr-1736	349	26	3.92	3.92	NUM
framr-1736	349	27	2.59	2.59	NUM
framr-1736	349	28	occupation	occupation	NOUN
framr-1736	349	29	auditor	auditor	NOUN
framr-1736	349	30	3.83	3.83	NUM
framr-1736	349	31	2.62	2.62	NUM
framr-1736	349	32	senior	senior	ADJ
framr-1736	349	33	auditor	auditor	NOUN
framr-1736	349	34	3.78	3.78	NUM
framr-1736	349	35	2.55	2.55	NUM
framr-1736	349	36	auditing	auditing	NOUN
framr-1736	349	37	director	director	NOUN
framr-1736	349	38	3.95	3.95	NUM
framr-1736	349	39	2.64	2.64	NUM
framr-1736	349	40	experience	experience	NOUN
framr-1736	349	41	less	less	ADJ
framr-1736	349	42	than	than	ADP
framr-1736	349	43	five	five	NUM
framr-1736	349	44	years	year	NOUN
framr-1736	349	45	3.78	3.78	NUM
framr-1736	349	46	2.66	2.66	NUM
framr-1736	349	47	5	5	NUM
framr-1736	349	48	-	-	SYM
framr-1736	349	49	10	10	NUM
framr-1736	349	50	years	year	NOUN
framr-1736	349	51	3.76	3.76	NUM
framr-1736	349	52	2.65	2.65	NUM
framr-1736	349	53	more	more	ADJ
framr-1736	349	54	than	than	ADP
framr-1736	349	55	ten	ten	NUM
framr-1736	349	56	year	year	NOUN
framr-1736	349	57	3.91	3.91	NUM
framr-1736	349	58	2.57	2.57	NUM
framr-1736	349	59	table	table	NOUN
framr-1736	349	60	8	8	NUM
framr-1736	349	61	manifests	manifest	NOUN
framr-1736	349	62	significant	significant	ADJ
framr-1736	349	63	differences	difference	NOUN
framr-1736	349	64	in	in	ADP
framr-1736	349	65	the	the	DET
framr-1736	349	66	arithmetic	arithmetic	ADJ
framr-1736	349	67	means	mean	NOUN
framr-1736	349	68	of	of	ADP
framr-1736	349	69	the	the	DET
framr-1736	349	70	external	external	ADJ
framr-1736	349	71	auditors	auditor	NOUN
framr-1736	349	72	'	'	PART
framr-1736	349	73	estimates	estimate	NOUN
framr-1736	349	74	of	of	ADP
framr-1736	349	75	the	the	DET
framr-1736	349	76	external	external	ADJ
framr-1736	349	77	auditor	auditor	NOUN
framr-1736	349	78	's	's	PART
framr-1736	349	79	responsibility	responsibility	NOUN
framr-1736	349	80	to	to	PART
framr-1736	349	81	detect	detect	VERB
framr-1736	349	82	creative	creative	ADJ
framr-1736	349	83	accounting	accounting	NOUN
framr-1736	349	84	practices	practice	NOUN
framr-1736	349	85	according	accord	VERB
framr-1736	349	86	to	to	ADP
framr-1736	349	87	the	the	DET
framr-1736	349	88	variables	variable	NOUN
framr-1736	349	89	of	of	ADP
framr-1736	349	90	(	(	PUNCT
framr-1736	349	91	academic	academic	ADJ
framr-1736	349	92	financial	financial	ADJ
framr-1736	349	93	risk	risk	NOUN
framr-1736	349	94	and	and	CCONJ
framr-1736	349	95	management	management	NOUN
framr-1736	349	96	reviews	review	NOUN
framr-1736	349	97	,	,	PUNCT
framr-1736	349	98	2020	2020	NUM
framr-1736	349	99	,	,	PUNCT
framr-1736	349	100	6(1	6(1	NUM
framr-1736	349	101	):	):	PUNCT
framr-1736	349	102	22	22	NUM
framr-1736	349	103	-	-	SYM
framr-1736	349	104	39	39	NUM
framr-1736	349	105	37	37	NUM
framr-1736	349	106	©	©	PROPN
framr-1736	349	107	2020	2020	NUM
framr-1736	349	108	conscientia	conscientia	PROPN
framr-1736	349	109	beam	beam	PROPN
framr-1736	349	110	.	.	PUNCT
framr-1736	350	1	all	all	DET
framr-1736	350	2	rights	right	NOUN
framr-1736	350	3	reserved	reserve	VERB
framr-1736	350	4	.	.	PUNCT
framr-1736	351	1	qualification	qualification	NOUN
framr-1736	351	2	,	,	PUNCT
framr-1736	351	3	professional	professional	ADJ
framr-1736	351	4	qualification	qualification	NOUN
framr-1736	351	5	,	,	PUNCT
framr-1736	351	6	occupation	occupation	NOUN
framr-1736	351	7	,	,	PUNCT
framr-1736	351	8	and	and	CCONJ
framr-1736	351	9	experience	experience	NOUN
framr-1736	351	10	)	)	PUNCT
framr-1736	351	11	.	.	PUNCT
framr-1736	352	1	the	the	DET
framr-1736	352	2	researcher	researcher	NOUN
framr-1736	352	3	used	use	VERB
framr-1736	352	4	multiple	multiple	ADV
framr-1736	352	5	anova	anova	PROPN
framr-1736	352	6	to	to	PART
framr-1736	352	7	identify	identify	VERB
framr-1736	352	8	whether	whether	SCONJ
framr-1736	352	9	the	the	DET
framr-1736	352	10	differences	difference	NOUN
framr-1736	352	11	are	be	AUX
framr-1736	352	12	statically	statically	ADV
framr-1736	352	13	significant	significant	ADJ
framr-1736	352	14	or	or	CCONJ
framr-1736	352	15	not	not	PART
framr-1736	352	16	.	.	PUNCT
framr-1736	353	1	table-9	table-9	ADV
framr-1736	353	2	.	.	PUNCT
framr-1736	354	1	adopting	adopt	VERB
framr-1736	354	2	multiple	multiple	ADJ
framr-1736	354	3	anova	anova	PROPN
framr-1736	354	4	to	to	PART
framr-1736	354	5	identify	identify	VERB
framr-1736	354	6	differences	difference	NOUN
framr-1736	354	7	in	in	ADP
framr-1736	354	8	the	the	DET
framr-1736	354	9	external	external	ADJ
framr-1736	354	10	auditors	auditor	NOUN
framr-1736	354	11	'	'	PART
framr-1736	354	12	estimates	estimate	NOUN
framr-1736	354	13	of	of	ADP
framr-1736	354	14	the	the	DET
framr-1736	354	15	external	external	ADJ
framr-1736	354	16	auditor	auditor	NOUN
framr-1736	354	17	's	's	PART
framr-1736	354	18	responsibility	responsibility	NOUN
framr-1736	354	19	to	to	PART
framr-1736	354	20	detect	detect	VERB
framr-1736	354	21	creative	creative	ADJ
framr-1736	354	22	accounting	accounting	NOUN
framr-1736	354	23	practices	practice	NOUN
framr-1736	354	24	according	accord	VERB
framr-1736	354	25	to	to	ADP
framr-1736	354	26	the	the	DET
framr-1736	354	27	study	study	NOUN
framr-1736	354	28	variables	variable	NOUN
framr-1736	354	29	.	.	PUNCT
framr-1736	355	1	variance	variance	NOUN
framr-1736	355	2	source	source	NOUN
framr-1736	355	3	sum	sum	NOUN
framr-1736	355	4	of	of	ADP
framr-1736	355	5	squares	square	NOUN
framr-1736	355	6	freedom	freedom	NOUN
framr-1736	355	7	degree	degree	NOUN
framr-1736	355	8	mean	mean	NOUN
framr-1736	355	9	squares	square	NOUN
framr-1736	355	10	f	f	NOUN
framr-1736	355	11	-	-	PUNCT
framr-1736	355	12	value	value	NOUN
framr-1736	355	13	significance	significance	NOUN
framr-1736	355	14	level	level	NOUN
framr-1736	355	15	scientific	scientific	ADJ
framr-1736	355	16	qualification	qualification	NOUN
framr-1736	355	17	2.731	2.731	NUM
framr-1736	355	18	2	2	NUM
framr-1736	355	19	2.366	2.366	NUM
framr-1736	355	20	1.216	1.216	NUM
framr-1736	355	21	2.365	2.365	NUM
framr-1736	355	22	professional	professional	ADJ
framr-1736	355	23	qualification	qualification	NOUN
framr-1736	355	24	2.858	2.858	NUM
framr-1736	355	25	1	1	NUM
framr-1736	355	26	2.858	2.858	NUM
framr-1736	355	27	2.383	2.383	NUM
framr-1736	355	28	2.125	2.125	NUM
framr-1736	355	29	occupation	occupation	NOUN
framr-1736	355	30	2.866	2.866	NUM
framr-1736	355	31	2	2	NUM
framr-1736	355	32	2.433	2.433	NUM
framr-1736	355	33	1.23	1.23	NUM
framr-1736	355	34	2.324	2.324	NUM
framr-1736	355	35	experience	experience	NOUN
framr-1736	355	36	2.238	2.238	NUM
framr-1736	355	37	2	2	NUM
framr-1736	355	38	2.119	2.119	NUM
framr-1736	355	39	2.331	2.331	NUM
framr-1736	355	40	2.719	2.719	NUM
framr-1736	355	41	error	error	NOUN
framr-1736	355	42	47.518	47.518	NUM
framr-1736	355	43	132	132	NUM
framr-1736	355	44	2.362	2.362	NUM
framr-1736	355	45	total	total	ADJ
framr-1736	355	46	2136.796	2136.796	NUM
framr-1736	355	47	142	142	NUM
framr-1736	355	48	table	table	NOUN
framr-1736	355	49	9	9	NUM
framr-1736	355	50	shows	show	VERB
framr-1736	355	51	no	no	DET
framr-1736	355	52	statistically	statistically	ADV
framr-1736	355	53	significant	significant	ADJ
framr-1736	355	54	differences	difference	NOUN
framr-1736	355	55	at	at	ADP
framr-1736	355	56	the	the	DET
framr-1736	355	57	significance	significance	NOUN
framr-1736	355	58	level	level	NOUN
framr-1736	355	59	(	(	PUNCT
framr-1736	355	60	α	α	NOUN
framr-1736	355	61	2.25≥	2.25≥	NUM
framr-1736	355	62	)	)	PUNCT
framr-1736	355	63	in	in	ADP
framr-1736	355	64	the	the	DET
framr-1736	355	65	external	external	ADJ
framr-1736	355	66	auditors	auditor	NOUN
framr-1736	355	67	'	'	PART
framr-1736	355	68	estimates	estimate	NOUN
framr-1736	355	69	of	of	ADP
framr-1736	355	70	the	the	DET
framr-1736	355	71	external	external	ADJ
framr-1736	355	72	auditor	auditor	NOUN
framr-1736	355	73	's	's	PART
framr-1736	355	74	responsibility	responsibility	NOUN
framr-1736	355	75	to	to	PART
framr-1736	355	76	detect	detect	VERB
framr-1736	355	77	creative	creative	ADJ
framr-1736	355	78	accounting	accounting	NOUN
framr-1736	355	79	practices	practice	NOUN
framr-1736	355	80	according	accord	VERB
framr-1736	355	81	to	to	ADP
framr-1736	355	82	the	the	DET
framr-1736	355	83	variables	variable	NOUN
framr-1736	355	84	of	of	ADP
framr-1736	355	85	(	(	PUNCT
framr-1736	355	86	academic	academic	ADJ
framr-1736	355	87	qualification	qualification	NOUN
framr-1736	355	88	,	,	PUNCT
framr-1736	355	89	professional	professional	ADJ
framr-1736	355	90	qualification	qualification	NOUN
framr-1736	355	91	,	,	PUNCT
framr-1736	355	92	occupation	occupation	NOUN
framr-1736	355	93	,	,	PUNCT
framr-1736	355	94	and	and	CCONJ
framr-1736	355	95	experience	experience	NOUN
framr-1736	355	96	)	)	PUNCT
framr-1736	355	97	which	which	PRON
framr-1736	355	98	verifies	verify	VERB
framr-1736	355	99	the	the	DET
framr-1736	355	100	hypothesis	hypothesis	NOUN
framr-1736	355	101	validity	validity	NOUN
framr-1736	355	102	.	.	PUNCT
framr-1736	356	1	12	12	NUM
framr-1736	356	2	.	.	PUNCT
framr-1736	356	3	recmmendations	recmmendation	NOUN
framr-1736	356	4			PRON
framr-1736	356	5	provide	provide	VERB
framr-1736	356	6	constant	constant	ADJ
framr-1736	356	7	concern	concern	NOUN
framr-1736	356	8	to	to	ADP
framr-1736	356	9	the	the	DET
framr-1736	356	10	external	external	ADJ
framr-1736	356	11	auditors	auditor	NOUN
framr-1736	356	12	'	'	PART
framr-1736	356	13	qualification	qualification	NOUN
framr-1736	356	14	and	and	CCONJ
framr-1736	356	15	using	use	VERB
framr-1736	356	16	new	new	ADJ
framr-1736	356	17	technologies	technology	NOUN
framr-1736	356	18	to	to	PART
framr-1736	356	19	accomplish	accomplish	VERB
framr-1736	356	20	their	their	PRON
framr-1736	356	21	work	work	NOUN
framr-1736	356	22	through	through	ADP
framr-1736	356	23	delivering	deliver	VERB
framr-1736	356	24	continuous	continuous	ADJ
framr-1736	356	25	training	training	NOUN
framr-1736	356	26	and	and	CCONJ
framr-1736	356	27	educational	educational	ADJ
framr-1736	356	28	programs	program	NOUN
framr-1736	356	29	for	for	ADP
framr-1736	356	30	the	the	DET
framr-1736	356	31	personnel	personnel	NOUN
framr-1736	356	32	serving	serve	VERB
framr-1736	356	33	in	in	ADP
framr-1736	356	34	statutory	statutory	ADJ
framr-1736	356	35	accounting	accounting	NOUN
framr-1736	356	36	offices	office	NOUN
framr-1736	356	37	to	to	PART
framr-1736	356	38	improve	improve	VERB
framr-1736	356	39	and	and	CCONJ
framr-1736	356	40	develop	develop	VERB
framr-1736	356	41	their	their	PRON
framr-1736	356	42	performance	performance	NOUN
framr-1736	356	43	to	to	PART
framr-1736	356	44	match	match	VERB
framr-1736	356	45	the	the	DET
framr-1736	356	46	ongoing	ongoing	ADJ
framr-1736	356	47	developments	development	NOUN
framr-1736	356	48	of	of	ADP
framr-1736	356	49	business	business	NOUN
framr-1736	356	50	.	.	PUNCT
framr-1736	357	1			X
framr-1736	358	1	the	the	DET
framr-1736	358	2	external	external	ADJ
framr-1736	358	3	auditor	auditor	NOUN
framr-1736	358	4	must	must	AUX
framr-1736	358	5	analyze	analyze	VERB
framr-1736	358	6	the	the	DET
framr-1736	358	7	control	control	NOUN
framr-1736	358	8	system	system	NOUN
framr-1736	358	9	and	and	CCONJ
framr-1736	358	10	factors	factor	NOUN
framr-1736	358	11	of	of	ADP
framr-1736	358	12	creative	creative	ADJ
framr-1736	358	13	accounting	accounting	NOUN
framr-1736	358	14	practices	practice	NOUN
framr-1736	358	15	to	to	PART
framr-1736	358	16	prevent	prevent	VERB
framr-1736	358	17	creating	create	VERB
framr-1736	358	18	inaccurate	inaccurate	ADJ
framr-1736	358	19	financial	financial	ADJ
framr-1736	358	20	reports	report	NOUN
framr-1736	358	21	whose	whose	DET
framr-1736	358	22	users	user	NOUN
framr-1736	358	23	need	need	VERB
framr-1736	358	24	to	to	PART
framr-1736	358	25	know	know	VERB
framr-1736	358	26	the	the	DET
framr-1736	358	27	results	result	NOUN
framr-1736	358	28	of	of	ADP
framr-1736	358	29	assessing	assess	VERB
framr-1736	358	30	their	their	PRON
framr-1736	358	31	strength	strength	NOUN
framr-1736	358	32	to	to	PART
framr-1736	358	33	reduce	reduce	VERB
framr-1736	358	34	auditing	auditing	NOUN
framr-1736	358	35	risks	risk	NOUN
framr-1736	358	36	.	.	PUNCT
framr-1736	359	1			X
framr-1736	359	2	emphasize	emphasize	VERB
framr-1736	359	3	the	the	DET
framr-1736	359	4	importance	importance	NOUN
framr-1736	359	5	of	of	ADP
framr-1736	359	6	the	the	DET
framr-1736	359	7	external	external	ADJ
framr-1736	359	8	auditor	auditor	NOUN
framr-1736	359	9	's	's	PART
framr-1736	359	10	consideration	consideration	NOUN
framr-1736	359	11	of	of	ADP
framr-1736	359	12	creative	creative	ADJ
framr-1736	359	13	accounting	accounting	NOUN
framr-1736	359	14	when	when	SCONJ
framr-1736	359	15	estimating	estimate	VERB
framr-1736	359	16	auditing	auditing	NOUN
framr-1736	359	17	risks	risk	NOUN
framr-1736	359	18	,	,	PUNCT
framr-1736	359	19	and	and	CCONJ
framr-1736	359	20	paying	pay	VERB
framr-1736	359	21	attention	attention	NOUN
framr-1736	359	22	to	to	ADP
framr-1736	359	23	his	his	PRON
framr-1736	359	24	/	/	SYM
framr-1736	359	25	her	her	PRON
framr-1736	359	26	responsibility	responsibility	NOUN
framr-1736	359	27	to	to	PART
framr-1736	359	28	detect	detect	VERB
framr-1736	359	29	and	and	CCONJ
framr-1736	359	30	report	report	VERB
framr-1736	359	31	them	they	PRON
framr-1736	359	32	to	to	PART
framr-1736	359	33	improve	improve	VERB
framr-1736	359	34	the	the	DET
framr-1736	359	35	quality	quality	NOUN
framr-1736	359	36	of	of	ADP
framr-1736	359	37	financial	financial	ADJ
framr-1736	359	38	reports	report	NOUN
framr-1736	359	39	.	.	PUNCT
framr-1736	360	1			X
framr-1736	360	2	professional	professional	ADJ
framr-1736	360	3	organizations	organization	NOUN
framr-1736	360	4	should	should	AUX
framr-1736	360	5	give	give	VERB
framr-1736	360	6	concern	concern	NOUN
framr-1736	360	7	to	to	ADP
framr-1736	360	8	the	the	DET
framr-1736	360	9	concept	concept	NOUN
framr-1736	360	10	of	of	ADP
framr-1736	360	11	creative	creative	ADJ
framr-1736	360	12	accounting	accounting	NOUN
framr-1736	360	13	risks	risk	NOUN
framr-1736	360	14	,	,	PUNCT
framr-1736	360	15	and	and	CCONJ
framr-1736	360	16	set	set	VERB
framr-1736	360	17	the	the	DET
framr-1736	360	18	standards	standard	NOUN
framr-1736	360	19	and	and	CCONJ
framr-1736	360	20	procedures	procedure	NOUN
framr-1736	360	21	that	that	PRON
framr-1736	360	22	the	the	DET
framr-1736	360	23	auditor	auditor	NOUN
framr-1736	360	24	must	must	AUX
framr-1736	360	25	follow	follow	VERB
framr-1736	360	26	to	to	PART
framr-1736	360	27	address	address	VERB
framr-1736	360	28	these	these	DET
framr-1736	360	29	practices	practice	NOUN
framr-1736	360	30	because	because	SCONJ
framr-1736	360	31	of	of	ADP
framr-1736	360	32	their	their	PRON
framr-1736	360	33	negative	negative	ADJ
framr-1736	360	34	effects	effect	NOUN
framr-1736	360	35	on	on	ADP
framr-1736	360	36	the	the	DET
framr-1736	360	37	reliability	reliability	NOUN
framr-1736	360	38	of	of	ADP
framr-1736	360	39	the	the	DET
framr-1736	360	40	financial	financial	ADJ
framr-1736	360	41	statements	statement	NOUN
framr-1736	360	42	.	.	PUNCT
framr-1736	361	1			PRON
framr-1736	361	2	constantly	constantly	ADV
framr-1736	361	3	arrange	arrange	VERB
framr-1736	361	4	prepare	prepare	VERB
framr-1736	361	5	specialized	specialized	ADJ
framr-1736	361	6	scientific	scientific	ADJ
framr-1736	361	7	,	,	PUNCT
framr-1736	361	8	financial	financial	ADJ
framr-1736	361	9	,	,	PUNCT
framr-1736	361	10	and	and	CCONJ
framr-1736	361	11	legal	legal	ADJ
framr-1736	361	12	conferences	conference	NOUN
framr-1736	361	13	and	and	CCONJ
framr-1736	361	14	seminars	seminar	NOUN
framr-1736	361	15	,	,	PUNCT
framr-1736	361	16	and	and	CCONJ
framr-1736	361	17	prepare	prepare	VERB
framr-1736	361	18	brochures	brochure	NOUN
framr-1736	361	19	that	that	PRON
framr-1736	361	20	expose	expose	VERB
framr-1736	361	21	creative	creative	ADJ
framr-1736	361	22	accounting	accounting	NOUN
framr-1736	361	23	risks	risk	NOUN
framr-1736	361	24	and	and	CCONJ
framr-1736	361	25	their	their	PRON
framr-1736	361	26	negative	negative	ADJ
framr-1736	361	27	effects	effect	NOUN
framr-1736	361	28	on	on	ADP
framr-1736	361	29	the	the	DET
framr-1736	361	30	future	future	NOUN
framr-1736	361	31	of	of	ADP
framr-1736	361	32	companies	company	NOUN
framr-1736	361	33	and	and	CCONJ
framr-1736	361	34	economy	economy	NOUN
framr-1736	361	35	and	and	CCONJ
framr-1736	361	36	its	its	PRON
framr-1736	361	37	local	local	ADJ
framr-1736	361	38	,	,	PUNCT
framr-1736	361	39	regional	regional	ADJ
framr-1736	361	40	and	and	CCONJ
framr-1736	361	41	global	global	ADJ
framr-1736	361	42	reputation	reputation	NOUN
framr-1736	361	43	.	.	PUNCT
framr-1736	362	1			X
framr-1736	362	2	encourage	encourage	VERB
framr-1736	362	3	researchers	researcher	NOUN
framr-1736	362	4	to	to	PART
framr-1736	362	5	conduct	conduct	VERB
framr-1736	362	6	further	further	ADJ
framr-1736	362	7	studies	study	NOUN
framr-1736	362	8	that	that	PRON
framr-1736	362	9	help	help	AUX
framr-1736	362	10	reveal	reveal	VERB
framr-1736	362	11	creative	creative	ADJ
framr-1736	362	12	accounting	accounting	NOUN
framr-1736	362	13	practices	practice	NOUN
framr-1736	362	14	because	because	SCONJ
framr-1736	362	15	their	their	PRON
framr-1736	362	16	methods	method	NOUN
framr-1736	362	17	are	be	AUX
framr-1736	362	18	constantly	constantly	ADV
framr-1736	362	19	evolving	evolve	VERB
framr-1736	362	20	and	and	CCONJ
framr-1736	362	21	changing	change	VERB
framr-1736	362	22	because	because	SCONJ
framr-1736	362	23	of	of	ADP
framr-1736	362	24	the	the	DET
framr-1736	362	25	established	establish	VERB
framr-1736	362	26	fact	fact	NOUN
framr-1736	362	27	that	that	SCONJ
framr-1736	362	28	human	human	ADJ
framr-1736	362	29	creativity	creativity	NOUN
framr-1736	362	30	has	have	AUX
framr-1736	362	31	no	no	DET
framr-1736	362	32	limitations	limitation	NOUN
framr-1736	362	33	.	.	PUNCT
framr-1736	363	1	funding	funding	NOUN
framr-1736	363	2	:	:	PUNCT
framr-1736	363	3	this	this	DET
framr-1736	363	4	study	study	NOUN
framr-1736	363	5	received	receive	VERB
framr-1736	363	6	no	no	DET
framr-1736	363	7	specific	specific	ADJ
framr-1736	363	8	financial	financial	ADJ
framr-1736	363	9	support	support	NOUN
framr-1736	363	10	.	.	PUNCT
framr-1736	364	1	competing	compete	VERB
framr-1736	364	2	interests	interest	NOUN
framr-1736	364	3	:	:	PUNCT
framr-1736	364	4	the	the	DET
framr-1736	364	5	author	author	NOUN
framr-1736	364	6	declares	declare	VERB
framr-1736	364	7	that	that	SCONJ
framr-1736	364	8	there	there	PRON
framr-1736	364	9	are	be	VERB
framr-1736	364	10	no	no	DET
framr-1736	364	11	conflicts	conflict	NOUN
framr-1736	364	12	of	of	ADP
framr-1736	364	13	interests	interest	NOUN
framr-1736	364	14	regarding	regard	VERB
framr-1736	364	15	the	the	DET
framr-1736	364	16	publication	publication	NOUN
framr-1736	364	17	of	of	ADP
framr-1736	364	18	this	this	DET
framr-1736	364	19	paper	paper	NOUN
framr-1736	364	20	.	.	PUNCT
framr-1736	365	1	references	reference	NOUN
framr-1736	365	2	abu	abu	PROPN
framr-1736	365	3	alkhair	alkhair	PROPN
framr-1736	365	4	,	,	PUNCT
framr-1736	365	5	a.	a.	PROPN
framr-1736	365	6	a.	a.	NOUN
framr-1736	365	7	a.	a.	PROPN
framr-1736	365	8	(	(	PUNCT
framr-1736	365	9	2018	2018	NUM
framr-1736	365	10	)	)	PUNCT
framr-1736	365	11	.	.	PUNCT
framr-1736	366	1	the	the	DET
framr-1736	366	2	role	role	NOUN
framr-1736	366	3	of	of	ADP
framr-1736	366	4	international	international	ADJ
framr-1736	366	5	auditing	auditing	NOUN
framr-1736	366	6	standards	standard	NOUN
framr-1736	366	7	in	in	ADP
framr-1736	366	8	reducing	reduce	VERB
framr-1736	366	9	creative	creative	ADJ
framr-1736	366	10	accounting	accounting	NOUN
framr-1736	366	11	practices	practice	NOUN
framr-1736	366	12	in	in	ADP
framr-1736	366	13	the	the	DET
framr-1736	366	14	financial	financial	ADJ
framr-1736	366	15	statements	statement	NOUN
framr-1736	366	16	:	:	PUNCT
framr-1736	366	17	a	a	DET
framr-1736	366	18	field	field	NOUN
framr-1736	366	19	study	study	NOUN
framr-1736	366	20	on	on	ADP
framr-1736	366	21	a	a	DET
framr-1736	366	22	sample	sample	NOUN
framr-1736	366	23	of	of	ADP
framr-1736	366	24	external	external	ADJ
framr-1736	366	25	auditing	auditing	NOUN
framr-1736	366	26	offices	office	NOUN
framr-1736	366	27	in	in	ADP
framr-1736	366	28	the	the	DET
framr-1736	366	29	republic	republic	NOUN
framr-1736	366	30	of	of	ADP
framr-1736	366	31	yemen	yemen	PROPN
framr-1736	366	32	.	.	PUNCT
framr-1736	367	1	faculty	faculty	PROPN
framr-1736	367	2	of	of	ADP
framr-1736	367	3	commerce	commerce	PROPN
framr-1736	367	4	,	,	PUNCT
framr-1736	367	5	neelain	neelain	NOUN
framr-1736	367	6	university	university	NOUN
framr-1736	367	7	.	.	PUNCT
framr-1736	368	1	abu	abu	PROPN
framr-1736	368	2	tammam	tammam	NOUN
framr-1736	368	3	,	,	PUNCT
framr-1736	368	4	m.	m.	NOUN
framr-1736	368	5	m.	m.	PROPN
framr-1736	368	6	s.	s.	PROPN
framr-1736	368	7	(	(	PUNCT
framr-1736	368	8	2013	2013	NUM
framr-1736	368	9	)	)	PUNCT
framr-1736	368	10	.	.	PUNCT
framr-1736	369	1	accountants	accountant	NOUN
framr-1736	369	2	,	,	PUNCT
framr-1736	369	3	auditors	auditor	NOUN
framr-1736	369	4	,	,	PUNCT
framr-1736	369	5	financial	financial	ADJ
framr-1736	369	6	analysts	analyst	NOUN
framr-1736	369	7	and	and	CCONJ
framr-1736	369	8	financial	financial	ADJ
framr-1736	369	9	data	datum	NOUN
framr-1736	369	10	users	user	NOUN
framr-1736	369	11	'	'	PART
framr-1736	369	12	awareness	awareness	NOUN
framr-1736	369	13	of	of	ADP
framr-1736	369	14	creative	creative	ADJ
framr-1736	369	15	accounting	accounting	NOUN
framr-1736	369	16	practices	practice	NOUN
framr-1736	369	17	in	in	ADP
framr-1736	369	18	cash	cash	NOUN
framr-1736	369	19	flow	flow	NOUN
framr-1736	369	20	statement	statement	NOUN
framr-1736	369	21	.	.	PUNCT
framr-1736	370	1	ma	ma	PROPN
framr-1736	370	2	.	.	PROPN
framr-1736	371	1	thesis	thesis	PROPN
framr-1736	371	2	faculty	faculty	NOUN
framr-1736	371	3	of	of	ADP
framr-1736	371	4	business	business	NOUN
framr-1736	371	5	,	,	PUNCT
framr-1736	371	6	middle	middle	PROPN
framr-1736	371	7	east	east	PROPN
framr-1736	371	8	university	university	PROPN
framr-1736	371	9	,	,	PUNCT
framr-1736	371	10	amman	amman	PROPN
framr-1736	371	11	.	.	PUNCT
framr-1736	372	1	financial	financial	ADJ
framr-1736	372	2	risk	risk	NOUN
framr-1736	372	3	and	and	CCONJ
framr-1736	372	4	management	management	NOUN
framr-1736	372	5	reviews	review	NOUN
framr-1736	372	6	,	,	PUNCT
framr-1736	372	7	2020	2020	NUM
framr-1736	372	8	,	,	PUNCT
framr-1736	372	9	6(1	6(1	NUM
framr-1736	372	10	):	):	PUNCT
framr-1736	372	11	22	22	NUM
framr-1736	372	12	-	-	SYM
framr-1736	372	13	39	39	NUM
framr-1736	372	14	38	38	NUM
framr-1736	372	15	©	©	PROPN
framr-1736	372	16	2020	2020	NUM
framr-1736	372	17	conscientia	conscientia	PROPN
framr-1736	372	18	beam	beam	PROPN
framr-1736	372	19	.	.	PUNCT
framr-1736	373	1	all	all	DET
framr-1736	373	2	rights	right	NOUN
framr-1736	373	3	reserved	reserve	VERB
framr-1736	373	4	.	.	PUNCT
framr-1736	374	1	agostini	agostini	PROPN
framr-1736	374	2	,	,	PUNCT
framr-1736	374	3	m.	m.	NOUN
framr-1736	374	4	,	,	PUNCT
framr-1736	374	5	&	&	CCONJ
framr-1736	374	6	favero	favero	PROPN
framr-1736	374	7	,	,	PUNCT
framr-1736	374	8	g.	g.	PROPN
framr-1736	374	9	(	(	PUNCT
framr-1736	374	10	2012	2012	NUM
framr-1736	374	11	)	)	PUNCT
framr-1736	374	12	.	.	PUNCT
framr-1736	375	1	accounting	accounting	NOUN
framr-1736	375	2	fraud	fraud	NOUN
framr-1736	375	3	,	,	PUNCT
framr-1736	375	4	business	business	NOUN
framr-1736	375	5	failure	failure	NOUN
framr-1736	375	6	and	and	CCONJ
framr-1736	375	7	creative	creative	ADJ
framr-1736	375	8	auditing	auditing	NOUN
framr-1736	375	9	:	:	PUNCT
framr-1736	375	10	a	a	DET
framr-1736	375	11	micro	micro	NOUN
framr-1736	375	12	-	-	NOUN
framr-1736	375	13	analysis	analysis	NOUN
framr-1736	375	14	of	of	ADP
framr-1736	375	15	the	the	DET
framr-1736	375	16	strange	strange	ADJ
framr-1736	375	17	case	case	NOUN
framr-1736	375	18	of	of	ADP
framr-1736	375	19	sunbeam	sunbeam	PROPN
framr-1736	375	20	corp	corp	PROPN
framr-1736	375	21	.	.	PROPN
framr-1736	375	22	department	department	PROPN
framr-1736	375	23	of	of	ADP
framr-1736	375	24	management	management	NOUN
framr-1736	375	25	,	,	PUNCT
framr-1736	375	26	ca	can	AUX
framr-1736	375	27	'	'	PUNCT
framr-1736	375	28	foscari	foscari	PROPN
framr-1736	375	29	university	university	PROPN
framr-1736	375	30	of	of	ADP
framr-1736	375	31	venice	venice	PROPN
framr-1736	375	32	.	.	PUNCT
framr-1736	376	1	alanqari	alanqari	PROPN
framr-1736	376	2	,	,	PUNCT
framr-1736	376	3	h.	h.	PROPN
framr-1736	376	4	a.	a.	PROPN
framr-1736	376	5	(	(	PUNCT
framr-1736	376	6	2007	2007	NUM
framr-1736	376	7	)	)	PUNCT
framr-1736	376	8	.	.	PUNCT
framr-1736	377	1	auditing	auditing	NOUN
framr-1736	377	2	in	in	ADP
framr-1736	377	3	saudi	saudi	PROPN
framr-1736	377	4	arabia	arabia	PROPN
framr-1736	377	5	(	(	PUNCT
framr-1736	377	6	3rd	3rd	ADJ
framr-1736	377	7	ed	ed	NOUN
framr-1736	377	8	.	.	PUNCT
framr-1736	377	9	)	)	PUNCT
framr-1736	377	10	.	.	PUNCT
framr-1736	378	1	jeddah	jeddah	PROPN
framr-1736	378	2	,	,	PUNCT
framr-1736	378	3	saudi	saudi	PROPN
framr-1736	378	4	arabia	arabia	PROPN
framr-1736	378	5	.	.	PUNCT
framr-1736	379	1	alazmi	alazmi	PROPN
framr-1736	379	2	,	,	PUNCT
framr-1736	379	3	f.	f.	PROPN
framr-1736	379	4	m.	m.	PROPN
framr-1736	379	5	(	(	PUNCT
framr-1736	379	6	2015	2015	NUM
framr-1736	379	7	)	)	PUNCT
framr-1736	379	8	.	.	PUNCT
framr-1736	380	1	creative	creative	ADJ
framr-1736	380	2	accounting	accounting	NOUN
framr-1736	380	3	risk	risk	NOUN
framr-1736	380	4	and	and	CCONJ
framr-1736	380	5	its	its	PRON
framr-1736	380	6	impact	impact	NOUN
framr-1736	380	7	on	on	ADP
framr-1736	380	8	auditing	audit	VERB
framr-1736	380	9	quality	quality	NOUN
framr-1736	380	10	:	:	PUNCT
framr-1736	380	11	a	a	DET
framr-1736	380	12	field	field	NOUN
framr-1736	380	13	study	study	NOUN
framr-1736	380	14	in	in	ADP
framr-1736	380	15	kuwait	kuwait	PROPN
framr-1736	380	16	.	.	PUNCT
framr-1736	381	1	department	department	PROPN
framr-1736	381	2	of	of	ADP
framr-1736	381	3	accounting	accounting	NOUN
framr-1736	381	4	,	,	PUNCT
framr-1736	381	5	faculty	faculty	NOUN
framr-1736	381	6	of	of	ADP
framr-1736	381	7	commerce	commerce	PROPN
framr-1736	381	8	,	,	PUNCT
framr-1736	381	9	banha	banha	VERB
framr-1736	381	10	university	university	NOUN
framr-1736	381	11	,	,	PUNCT
framr-1736	381	12	egypt	egypt	PROPN
framr-1736	381	13	.	.	PROPN
framr-1736	382	1	ali	ali	PROPN
framr-1736	382	2	,	,	PUNCT
framr-1736	382	3	e.	e.	PROPN
framr-1736	382	4	o.	o.	PROPN
framr-1736	382	5	a.	a.	PROPN
framr-1736	382	6	,	,	PUNCT
framr-1736	382	7	&	&	CCONJ
framr-1736	382	8	jellaba	jellaba	PROPN
framr-1736	382	9	,	,	PUNCT
framr-1736	382	10	h.	h.	PROPN
framr-1736	382	11	o.	o.	PROPN
framr-1736	382	12	(	(	PUNCT
framr-1736	382	13	2017	2017	NUM
framr-1736	382	14	)	)	PUNCT
framr-1736	382	15	.	.	PUNCT
framr-1736	383	1	the	the	DET
framr-1736	383	2	effect	effect	NOUN
framr-1736	383	3	of	of	ADP
framr-1736	383	4	using	use	VERB
framr-1736	383	5	creative	creative	ADJ
framr-1736	383	6	accounting	accounting	NOUN
framr-1736	383	7	on	on	ADP
framr-1736	383	8	the	the	DET
framr-1736	383	9	quality	quality	NOUN
framr-1736	383	10	of	of	ADP
framr-1736	383	11	accounting	accounting	NOUN
framr-1736	383	12	information	information	NOUN
framr-1736	383	13	in	in	ADP
framr-1736	383	14	the	the	DET
framr-1736	383	15	financial	financial	ADJ
framr-1736	383	16	statements	statement	NOUN
framr-1736	383	17	.	.	PUNCT
framr-1736	384	1	kassala	kassala	PROPN
framr-1736	384	2	:	:	PUNCT
framr-1736	385	1	al	al	PROPN
framr-1736	385	2	-	-	PUNCT
framr-1736	385	3	sharq	sharq	PROPN
framr-1736	385	4	national	national	PROPN
framr-1736	385	5	college	college	PROPN
framr-1736	385	6	.	.	PUNCT
framr-1736	386	1	alkhashawi	alkhashawi	PROPN
framr-1736	386	2	,	,	PUNCT
framr-1736	386	3	a.	a.	NOUN
framr-1736	386	4	m.	m.	NOUN
framr-1736	386	5	,	,	PUNCT
framr-1736	386	6	&	&	CCONJ
framr-1736	386	7	aldossary	aldossary	ADJ
framr-1736	386	8	,	,	PUNCT
framr-1736	386	9	m.	m.	NOUN
framr-1736	386	10	n.	n.	NOUN
framr-1736	386	11	(	(	PUNCT
framr-1736	386	12	2008	2008	NUM
framr-1736	386	13	)	)	PUNCT
framr-1736	386	14	.	.	PUNCT
framr-1736	387	1	creative	creative	ADJ
framr-1736	387	2	accounting	accounting	NOUN
framr-1736	387	3	and	and	CCONJ
framr-1736	387	4	the	the	DET
framr-1736	387	5	role	role	NOUN
framr-1736	387	6	of	of	ADP
framr-1736	387	7	the	the	DET
framr-1736	387	8	auditor	auditor	NOUN
framr-1736	387	9	in	in	ADP
framr-1736	387	10	verifying	verify	VERB
framr-1736	387	11	their	their	PRON
framr-1736	387	12	practices	practice	NOUN
framr-1736	387	13	and	and	CCONJ
framr-1736	387	14	results	result	NOUN
framr-1736	387	15	.	.	PUNCT
framr-1736	388	1	paper	paper	NOUN
framr-1736	388	2	presented	present	VERB
framr-1736	388	3	at	at	ADP
framr-1736	388	4	the	the	DET
framr-1736	388	5	the	the	DET
framr-1736	388	6	9th	9th	ADJ
framr-1736	388	7	research	research	NOUN
framr-1736	388	8	competition	competition	NOUN
framr-1736	388	9	in	in	ADP
framr-1736	388	10	the	the	DET
framr-1736	388	11	whole	whole	ADJ
framr-1736	388	12	sectors	sector	NOUN
framr-1736	388	13	of	of	ADP
framr-1736	388	14	auditing	auditing	NOUN
framr-1736	388	15	bureau	bureau	NOUN
framr-1736	388	16	,	,	PUNCT
framr-1736	388	17	kuwait	kuwait	PROPN
framr-1736	388	18	.	.	PUNCT
framr-1736	389	1	almaqtari	almaqtari	PROPN
framr-1736	389	2	,	,	PUNCT
framr-1736	389	3	m.	m.	NOUN
framr-1736	389	4	t.	t.	PROPN
framr-1736	389	5	s.	s.	PROPN
framr-1736	389	6	(	(	PUNCT
framr-1736	389	7	2011	2011	NUM
framr-1736	389	8	)	)	PUNCT
framr-1736	389	9	.	.	PUNCT
framr-1736	390	1	the	the	DET
framr-1736	390	2	importance	importance	NOUN
framr-1736	390	3	of	of	ADP
framr-1736	390	4	the	the	DET
framr-1736	390	5	auditor	auditor	NOUN
framr-1736	390	6	's	's	PART
framr-1736	390	7	professional	professional	ADJ
framr-1736	390	8	specialization	specialization	NOUN
framr-1736	390	9	in	in	ADP
framr-1736	390	10	improving	improve	VERB
framr-1736	390	11	the	the	DET
framr-1736	390	12	assessment	assessment	NOUN
framr-1736	390	13	of	of	ADP
framr-1736	390	14	auditing	auditing	NOUN
framr-1736	390	15	risks	risk	NOUN
framr-1736	390	16	estimate	estimate	VERB
framr-1736	390	17	:	:	PUNCT
framr-1736	390	18	a	a	DET
framr-1736	390	19	field	field	NOUN
framr-1736	390	20	study	study	NOUN
framr-1736	390	21	in	in	ADP
framr-1736	390	22	the	the	DET
framr-1736	390	23	republic	republic	NOUN
framr-1736	390	24	of	of	ADP
framr-1736	390	25	yemen	yemen	PROPN
framr-1736	390	26	.	.	PUNCT
framr-1736	391	1	damascus	damascus	PROPN
framr-1736	391	2	university	university	PROPN
framr-1736	391	3	journal	journal	NOUN
framr-1736	391	4	for	for	ADP
framr-1736	391	5	economic	economic	ADJ
framr-1736	391	6	and	and	CCONJ
framr-1736	391	7	legal	legal	ADJ
framr-1736	391	8	sciences	science	NOUN
framr-1736	391	9	,	,	PUNCT
framr-1736	391	10	27(4	27(4	PROPN
framr-1736	391	11	)	)	PUNCT
framr-1736	391	12	,	,	PUNCT
framr-1736	391	13	405	405	NUM
framr-1736	391	14	-	-	SYM
framr-1736	391	15	438	438	NUM
framr-1736	391	16	.	.	PUNCT
framr-1736	392	1	alqari	alqari	PROPN
framr-1736	392	2	,	,	PUNCT
framr-1736	392	3	m.	m.	NOUN
framr-1736	392	4	m.	m.	PROPN
framr-1736	392	5	a.	a.	PROPN
framr-1736	392	6	(	(	PUNCT
framr-1736	392	7	2010	2010	NUM
framr-1736	392	8	)	)	PUNCT
framr-1736	392	9	.	.	PUNCT
framr-1736	393	1	motives	motive	NOUN
framr-1736	393	2	and	and	CCONJ
framr-1736	393	3	methods	method	NOUN
framr-1736	393	4	of	of	ADP
framr-1736	393	5	creative	creative	ADJ
framr-1736	393	6	accounting	accounting	NOUN
framr-1736	393	7	in	in	ADP
framr-1736	393	8	saudi	saudi	ADJ
framr-1736	393	9	joint	joint	ADJ
framr-1736	393	10	stock	stock	NOUN
framr-1736	393	11	companies	company	NOUN
framr-1736	393	12	:	:	PUNCT
framr-1736	393	13	a	a	DET
framr-1736	393	14	field	field	NOUN
framr-1736	393	15	study	study	NOUN
framr-1736	393	16	(	(	PUNCT
framr-1736	393	17	ma	ma	PROPN
framr-1736	393	18	.	.	PROPN
framr-1736	393	19	thesis	thesis	NOUN
framr-1736	393	20	)	)	PUNCT
framr-1736	393	21	.	.	PUNCT
framr-1736	394	1	faculty	faculty	NOUN
framr-1736	394	2	of	of	ADP
framr-1736	394	3	economics	economic	NOUN
framr-1736	394	4	and	and	CCONJ
framr-1736	394	5	administration	administration	NOUN
framr-1736	394	6	.	.	PUNCT
framr-1736	395	1	jeddah	jeddah	PROPN
framr-1736	395	2	:	:	PUNCT
framr-1736	395	3	king	king	PROPN
framr-1736	395	4	abdulaziz	abdulaziz	PROPN
framr-1736	395	5	university	university	PROPN
framr-1736	395	6	.	.	PUNCT
framr-1736	396	1	alqateesh	alqateesh	PROPN
framr-1736	396	2	,	,	PUNCT
framr-1736	396	3	h.	h.	PROPN
framr-1736	396	4	f.	f.	PROPN
framr-1736	396	5	m.	m.	PROPN
framr-1736	396	6	,	,	PUNCT
framr-1736	396	7	&	&	CCONJ
framr-1736	396	8	alsufi	alsufi	PROPN
framr-1736	396	9	,	,	PUNCT
framr-1736	396	10	f.	f.	PROPN
framr-1736	396	11	j.	j.	PROPN
framr-1736	396	12	h.	h.	PROPN
framr-1736	396	13	(	(	PUNCT
framr-1736	396	14	2011	2011	NUM
framr-1736	396	15	)	)	PUNCT
framr-1736	396	16	.	.	PUNCT
framr-1736	397	1	methods	method	NOUN
framr-1736	397	2	of	of	ADP
framr-1736	397	3	using	use	VERB
framr-1736	397	4	creative	creative	ADJ
framr-1736	397	5	accounting	accounting	NOUN
framr-1736	397	6	in	in	ADP
framr-1736	397	7	the	the	DET
framr-1736	397	8	statements	statement	NOUN
framr-1736	397	9	of	of	ADP
framr-1736	397	10	income	income	NOUN
framr-1736	397	11	and	and	CCONJ
framr-1736	397	12	financial	financial	ADJ
framr-1736	397	13	status	status	NOUN
framr-1736	397	14	lists	list	NOUN
framr-1736	397	15	in	in	ADP
framr-1736	397	16	public	public	ADJ
framr-1736	397	17	joint	joint	ADJ
framr-1736	397	18	stock	stock	NOUN
framr-1736	397	19	companies	company	NOUN
framr-1736	397	20	listed	list	VERB
framr-1736	397	21	in	in	ADP
framr-1736	397	22	the	the	DET
framr-1736	397	23	amman	amman	PROPN
framr-1736	397	24	stock	stock	PROPN
framr-1736	397	25	exchange	exchange	PROPN
framr-1736	397	26	.	.	PUNCT
framr-1736	398	1	journal	journal	PROPN
framr-1736	398	2	of	of	ADP
framr-1736	398	3	baghdad	baghdad	PROPN
framr-1736	398	4	college	college	PROPN
framr-1736	398	5	for	for	ADP
framr-1736	398	6	economic	economic	PROPN
framr-1736	398	7	sciences	sciences	PROPN
framr-1736	398	8	university	university	PROPN
framr-1736	398	9	,	,	PUNCT
framr-1736	398	10	27(3	27(3	NUM
framr-1736	398	11	)	)	PUNCT
framr-1736	398	12	,	,	PUNCT
framr-1736	398	13	355	355	NUM
framr-1736	398	14	-	-	SYM
framr-1736	398	15	388	388	NUM
framr-1736	398	16	.	.	PUNCT
framr-1736	399	1	alsahli	alsahli	NOUN
framr-1736	399	2	,	,	PUNCT
framr-1736	399	3	m.	m.	PROPN
framr-1736	399	4	s.	s.	PROPN
framr-1736	399	5	a.	a.	PROPN
framr-1736	399	6	(	(	PUNCT
framr-1736	399	7	2007	2007	NUM
framr-1736	399	8	)	)	PUNCT
framr-1736	399	9	.	.	PUNCT
framr-1736	400	1	financial	financial	ADJ
framr-1736	400	2	analysis	analysis	NOUN
framr-1736	400	3	:	:	PUNCT
framr-1736	400	4	accounting	accounting	NOUN
framr-1736	400	5	perspective	perspective	NOUN
framr-1736	400	6	(	(	PUNCT
framr-1736	400	7	1st	1st	ADJ
framr-1736	400	8	ed	ed	NOUN
framr-1736	400	9	.	.	PUNCT
framr-1736	400	10	)	)	PUNCT
framr-1736	400	11	.	.	PUNCT
framr-1736	401	1	jeddah	jeddah	PROPN
framr-1736	401	2	,	,	PUNCT
framr-1736	401	3	saudi	saudi	PROPN
framr-1736	401	4	arabia	arabia	PROPN
framr-1736	401	5	:	:	PUNCT
framr-1736	401	6	saudi	saudi	PROPN
framr-1736	401	7	accounting	accounting	PROPN
framr-1736	401	8	association	association	PROPN
framr-1736	401	9	.	.	PUNCT
framr-1736	402	1	alsayaghi	alsayaghi	PROPN
framr-1736	402	2	,	,	PUNCT
framr-1736	402	3	m.	m.	PROPN
framr-1736	402	4	h.	h.	PROPN
framr-1736	402	5	a.	a.	PROPN
framr-1736	402	6	s.	s.	PROPN
framr-1736	402	7	(	(	PUNCT
framr-1736	402	8	2018	2018	NUM
framr-1736	402	9	)	)	PUNCT
framr-1736	402	10	.	.	PUNCT
framr-1736	403	1	the	the	DET
framr-1736	403	2	role	role	NOUN
framr-1736	403	3	of	of	ADP
framr-1736	403	4	modern	modern	ADJ
framr-1736	403	5	control	control	NOUN
framr-1736	403	6	methods	method	NOUN
framr-1736	403	7	in	in	ADP
framr-1736	403	8	exposing	expose	VERB
framr-1736	403	9	creative	creative	ADJ
framr-1736	403	10	accounting	accounting	NOUN
framr-1736	403	11	practices	practice	NOUN
framr-1736	403	12	and	and	CCONJ
framr-1736	403	13	reducing	reduce	VERB
framr-1736	403	14	risks	risk	NOUN
framr-1736	403	15	:	:	PUNCT
framr-1736	403	16	a	a	DET
framr-1736	403	17	field	field	NOUN
framr-1736	403	18	study	study	NOUN
framr-1736	403	19	on	on	ADP
framr-1736	403	20	a	a	DET
framr-1736	403	21	sample	sample	NOUN
framr-1736	403	22	of	of	ADP
framr-1736	403	23	sudanese	sudanese	ADJ
framr-1736	403	24	banks	bank	NOUN
framr-1736	403	25	.	.	PUNCT
framr-1736	404	1	ph.d	ph.d	PROPN
framr-1736	404	2	.	.	PUNCT
framr-1736	405	1	dissertation	dissertation	PROPN
framr-1736	405	2	college	college	PROPN
framr-1736	405	3	of	of	ADP
framr-1736	405	4	graduate	graduate	PROPN
framr-1736	405	5	studies	study	NOUN
framr-1736	405	6	,	,	PUNCT
framr-1736	405	7	sudan	sudan	PROPN
framr-1736	405	8	university	university	PROPN
framr-1736	405	9	of	of	ADP
framr-1736	405	10	science	science	NOUN
framr-1736	405	11	and	and	CCONJ
framr-1736	405	12	technology	technology	NOUN
framr-1736	405	13	.	.	PUNCT
framr-1736	406	1	alwashali	alwashali	PROPN
framr-1736	406	2	,	,	PUNCT
framr-1736	406	3	a.	a.	PROPN
framr-1736	406	4	m.	m.	PROPN
framr-1736	406	5	a.	a.	PROPN
framr-1736	406	6	(	(	PUNCT
framr-1736	406	7	2010	2010	NUM
framr-1736	406	8	)	)	PUNCT
framr-1736	406	9	.	.	PUNCT
framr-1736	407	1	the	the	DET
framr-1736	407	2	extent	extent	NOUN
framr-1736	407	3	of	of	ADP
framr-1736	407	4	auditing	auditing	NOUN
framr-1736	407	5	plans	plan	NOUN
framr-1736	407	6	response	response	NOUN
framr-1736	407	7	to	to	ADP
framr-1736	407	8	management	management	NOUN
framr-1736	407	9	fraud	fraud	NOUN
framr-1736	407	10	risks	risk	NOUN
framr-1736	407	11	in	in	ADP
framr-1736	407	12	light	light	NOUN
framr-1736	407	13	of	of	ADP
framr-1736	407	14	the	the	DET
framr-1736	407	15	recent	recent	ADJ
framr-1736	407	16	requirements	requirement	NOUN
framr-1736	407	17	for	for	ADP
framr-1736	407	18	auditing	auditing	NOUN
framr-1736	407	19	standards	standard	NOUN
framr-1736	407	20	:	:	PUNCT
framr-1736	407	21	a	a	DET
framr-1736	407	22	field	field	NOUN
framr-1736	407	23	study	study	NOUN
framr-1736	407	24	.	.	PUNCT
framr-1736	408	1	faculty	faculty	NOUN
framr-1736	408	2	of	of	ADP
framr-1736	408	3	economics	economic	NOUN
framr-1736	408	4	,	,	PUNCT
framr-1736	408	5	science	science	NOUN
framr-1736	408	6	,	,	PUNCT
framr-1736	408	7	and	and	CCONJ
framr-1736	408	8	administration	administration	NOUN
framr-1736	408	9	.	.	PUNCT
framr-1736	409	1	yemen	yemen	PROPN
framr-1736	409	2	:	:	PUNCT
framr-1736	409	3	university	university	NOUN
framr-1736	409	4	of	of	ADP
framr-1736	409	5	ibb	ibb	PROPN
framr-1736	409	6	.	.	PUNCT
framr-1736	410	1	alzain	alzain	PROPN
framr-1736	410	2	,	,	PUNCT
framr-1736	410	3	y.	y.	PROPN
framr-1736	410	4	a.	a.	PROPN
framr-1736	410	5	(	(	PUNCT
framr-1736	410	6	2017	2017	NUM
framr-1736	410	7	)	)	PUNCT
framr-1736	410	8	.	.	PUNCT
framr-1736	411	1	constant	constant	ADJ
framr-1736	411	2	auditing	auditing	NOUN
framr-1736	411	3	and	and	CCONJ
framr-1736	411	4	its	its	PRON
framr-1736	411	5	role	role	NOUN
framr-1736	411	6	in	in	ADP
framr-1736	411	7	reducing	reduce	VERB
framr-1736	411	8	creative	creative	ADJ
framr-1736	411	9	accounting	accounting	NOUN
framr-1736	411	10	practices	practice	NOUN
framr-1736	411	11	and	and	CCONJ
framr-1736	411	12	risks	risk	NOUN
framr-1736	411	13	of	of	ADP
framr-1736	411	14	electronic	electronic	ADJ
framr-1736	411	15	disclosure	disclosure	NOUN
framr-1736	411	16	of	of	ADP
framr-1736	411	17	financial	financial	ADJ
framr-1736	411	18	reports	report	NOUN
framr-1736	411	19	:	:	PUNCT
framr-1736	411	20	a	a	DET
framr-1736	411	21	field	field	NOUN
framr-1736	411	22	study	study	NOUN
framr-1736	411	23	on	on	ADP
framr-1736	411	24	a	a	DET
framr-1736	411	25	sample	sample	NOUN
framr-1736	411	26	of	of	ADP
framr-1736	411	27	banks	bank	NOUN
framr-1736	411	28	in	in	ADP
framr-1736	411	29	sudan	sudan	PROPN
framr-1736	411	30	.	.	PUNCT
framr-1736	412	1	sudan	sudan	PROPN
framr-1736	412	2	:	:	PUNCT
framr-1736	412	3	college	college	PROPN
framr-1736	412	4	of	of	ADP
framr-1736	412	5	commerce	commerce	PROPN
framr-1736	412	6	,	,	PUNCT
framr-1736	412	7	university	university	NOUN
framr-1736	412	8	of	of	ADP
framr-1736	412	9	neelain	neelain	NOUN
framr-1736	412	10	.	.	PUNCT
framr-1736	413	1	amora	amora	PROPN
framr-1736	413	2	,	,	PUNCT
framr-1736	413	3	g.	g.	PROPN
framr-1736	413	4	,	,	PUNCT
framr-1736	413	5	&	&	CCONJ
framr-1736	413	6	sharifi	sharifi	PROPN
framr-1736	413	7	,	,	PUNCT
framr-1736	413	8	a.	a.	NOUN
framr-1736	413	9	(	(	PUNCT
framr-1736	413	10	2011	2011	NUM
framr-1736	413	11	)	)	PUNCT
framr-1736	413	12	.	.	PUNCT
framr-1736	414	1	the	the	DET
framr-1736	414	2	role	role	NOUN
framr-1736	414	3	and	and	CCONJ
framr-1736	414	4	significance	significance	NOUN
framr-1736	414	5	of	of	ADP
framr-1736	414	6	creative	creative	ADJ
framr-1736	414	7	accounting	accounting	NOUN
framr-1736	414	8	in	in	ADP
framr-1736	414	9	the	the	DET
framr-1736	414	10	disclosure	disclosure	NOUN
framr-1736	414	11	of	of	ADP
framr-1736	414	12	financial	financial	ADJ
framr-1736	414	13	and	and	CCONJ
framr-1736	414	14	auditing	auditing	NOUN
framr-1736	414	15	information	information	NOUN
framr-1736	414	16	.	.	PUNCT
framr-1736	415	1	faculty	faculty	NOUN
framr-1736	415	2	of	of	ADP
framr-1736	415	3	economic	economic	ADJ
framr-1736	415	4	science	science	NOUN
framr-1736	415	5	,	,	PUNCT
framr-1736	415	6	university	university	PROPN
framr-1736	415	7	of	of	ADP
framr-1736	415	8	blida	blida	PROPN
framr-1736	415	9	,	,	PUNCT
framr-1736	415	10	algeria	algeria	PROPN
framr-1736	415	11	.	.	PUNCT
framr-1736	416	1	bataineh	bataineh	PROPN
framr-1736	416	2	,	,	PUNCT
framr-1736	416	3	l.	l.	PROPN
framr-1736	416	4	b.	b.	PROPN
framr-1736	416	5	(	(	PUNCT
framr-1736	416	6	2010	2010	NUM
framr-1736	416	7	)	)	PUNCT
framr-1736	416	8	.	.	PUNCT
framr-1736	417	1	creativity	creativity	NOUN
framr-1736	417	2	in	in	ADP
framr-1736	417	3	the	the	DET
framr-1736	417	4	financial	financial	ADJ
framr-1736	417	5	statements	statement	NOUN
framr-1736	417	6	.	.	PUNCT
framr-1736	417	7	retrieved	retrieve	VERB
framr-1736	417	8	from	from	ADP
framr-1736	417	9	:	:	PUNCT
framr-1736	417	10	http://	http://	PROPN
framr-1736	417	11	www.main.omandaily.om	www.main.omandaily.om	NOUN
framr-1736	417	12	.	.	PUNCT
framr-1736	418	1	[	[	X
framr-1736	418	2	accessed	access	VERB
framr-1736	418	3	1/3/2019	1/3/2019	NUM
framr-1736	418	4	]	]	PUNCT
framr-1736	418	5	.	.	PUNCT
framr-1736	419	1	bernoth	bernoth	NOUN
framr-1736	419	2	,	,	PUNCT
framr-1736	419	3	k.	k.	PROPN
framr-1736	419	4	,	,	PUNCT
framr-1736	419	5	&	&	CCONJ
framr-1736	419	6	wolff	wolff	PROPN
framr-1736	419	7	,	,	PUNCT
framr-1736	419	8	g.	g.	PROPN
framr-1736	419	9	(	(	PUNCT
framr-1736	419	10	2006	2006	NUM
framr-1736	419	11	)	)	PUNCT
framr-1736	419	12	.	.	PUNCT
framr-1736	420	1	fool	fool	VERB
framr-1736	420	2	the	the	DET
framr-1736	420	3	markets	market	NOUN
framr-1736	420	4	?	?	PUNCT
framr-1736	421	1	creative	creative	ADJ
framr-1736	421	2	accounting	account	VERB
framr-1736	421	3	fiscal	fiscal	ADJ
framr-1736	421	4	transparency	transparency	NOUN
framr-1736	421	5	and	and	CCONJ
framr-1736	421	6	sovereign	sovereign	ADJ
framr-1736	421	7	risk	risk	NOUN
framr-1736	421	8	premia	premia	NOUN
framr-1736	421	9	.	.	PUNCT
framr-1736	422	1	scottish	scottish	ADJ
framr-1736	422	2	journal	journal	PROPN
framr-1736	422	3	of	of	ADP
framr-1736	422	4	political	political	ADJ
framr-1736	422	5	economy	economy	NOUN
framr-1736	422	6	,	,	PUNCT
framr-1736	422	7	55(4	55(4	NUM
framr-1736	422	8	)	)	PUNCT
framr-1736	422	9	,	,	PUNCT
framr-1736	422	10	465	465	NUM
framr-1736	422	11	487	487	NUM
framr-1736	422	12	.	.	PUNCT
framr-1736	423	1	farag	farag	PROPN
framr-1736	423	2	,	,	PUNCT
framr-1736	423	3	s.	s.	PROPN
framr-1736	423	4	(	(	PUNCT
framr-1736	423	5	2009	2009	NUM
framr-1736	423	6	)	)	PUNCT
framr-1736	423	7	.	.	PUNCT
framr-1736	424	1	risk	risk	NOUN
framr-1736	424	2	of	of	ADP
framr-1736	424	3	creative	creative	ADJ
framr-1736	424	4	accounting	accounting	NOUN
framr-1736	424	5	practices	practice	NOUN
framr-1736	424	6	and	and	CCONJ
framr-1736	424	7	auditing	auditing	NOUN
framr-1736	424	8	failure	failure	NOUN
framr-1736	424	9	to	to	PART
framr-1736	424	10	face	face	VERB
framr-1736	424	11	it	it	PRON
framr-1736	424	12	.	.	PUNCT
framr-1736	425	1	faculty	faculty	NOUN
framr-1736	425	2	of	of	ADP
framr-1736	425	3	commerce	commerce	PROPN
framr-1736	425	4	,	,	PUNCT
framr-1736	425	5	suez	suez	PROPN
framr-1736	425	6	canal	canal	PROPN
framr-1736	425	7	university	university	PROPN
framr-1736	425	8	:	:	PUNCT
framr-1736	425	9	portsaid	portsaid	PROPN
framr-1736	425	10	.	.	PUNCT
framr-1736	426	1	fearnley	fearnley	PROPN
framr-1736	426	2	,	,	PUNCT
framr-1736	426	3	s.	s.	PROPN
framr-1736	426	4	,	,	PUNCT
framr-1736	426	5	beattie	beattie	PROPN
framr-1736	426	6	,	,	PUNCT
framr-1736	426	7	v.	v.	PROPN
framr-1736	426	8	a.	a.	PROPN
framr-1736	426	9	,	,	PUNCT
framr-1736	426	10	&	&	CCONJ
framr-1736	426	11	brandt	brandt	PROPN
framr-1736	426	12	,	,	PUNCT
framr-1736	426	13	r.	r.	PROPN
framr-1736	426	14	(	(	PUNCT
framr-1736	426	15	2005	2005	NUM
framr-1736	426	16	)	)	PUNCT
framr-1736	426	17	.	.	PUNCT
framr-1736	427	1	auditor	auditor	NOUN
framr-1736	427	2	independence	independence	NOUN
framr-1736	427	3	and	and	CCONJ
framr-1736	427	4	audit	audit	NOUN
framr-1736	427	5	risk	risk	NOUN
framr-1736	427	6	:	:	PUNCT
framr-1736	427	7	a	a	DET
framr-1736	427	8	reconceptualization	reconceptualization	NOUN
framr-1736	427	9	.	.	PUNCT
framr-1736	428	1	journal	journal	PROPN
framr-1736	428	2	of	of	ADP
framr-1736	428	3	international	international	ADJ
framr-1736	428	4	accounting	accounting	NOUN
framr-1736	428	5	research	research	NOUN
framr-1736	428	6	,	,	PUNCT
framr-1736	428	7	4(1	4(1	NOUN
framr-1736	428	8	)	)	PUNCT
framr-1736	428	9	,	,	PUNCT
framr-1736	428	10	39-71.available	39-71.available	ADJ
framr-1736	428	11	at	at	ADP
framr-1736	428	12	:	:	PUNCT
framr-1736	428	13	https://doi.org/10.2308/jiar.2005.4.1.39	https://doi.org/10.2308/jiar.2005.4.1.39	ADJ
framr-1736	428	14	.	.	PUNCT
framr-1736	429	1	hamada	hamada	PROPN
framr-1736	429	2	,	,	PUNCT
framr-1736	429	3	r.	r.	PROPN
framr-1736	429	4	(	(	PUNCT
framr-1736	429	5	2010	2010	NUM
framr-1736	429	6	)	)	PUNCT
framr-1736	429	7	.	.	PUNCT
framr-1736	430	1	the	the	DET
framr-1736	430	2	role	role	NOUN
framr-1736	430	3	of	of	ADP
framr-1736	430	4	audit	audit	NOUN
framr-1736	430	5	committees	committee	NOUN
framr-1736	430	6	in	in	ADP
framr-1736	430	7	reducing	reduce	VERB
framr-1736	430	8	creative	creative	ADJ
framr-1736	430	9	accounting	accounting	NOUN
framr-1736	430	10	practices	practice	NOUN
framr-1736	430	11	:	:	PUNCT
framr-1736	430	12	a	a	DET
framr-1736	430	13	field	field	NOUN
framr-1736	430	14	study	study	NOUN
framr-1736	430	15	.	.	PUNCT
framr-1736	431	1	damascus	damascus	PROPN
framr-1736	431	2	university	university	PROPN
framr-1736	431	3	journal	journal	NOUN
framr-1736	431	4	of	of	ADP
framr-1736	431	5	economic	economic	ADJ
framr-1736	431	6	and	and	CCONJ
framr-1736	431	7	legal	legal	ADJ
framr-1736	431	8	sciences	science	NOUN
framr-1736	431	9	,	,	PUNCT
framr-1736	431	10	26(2	26(2	NUM
framr-1736	431	11	)	)	PUNCT
framr-1736	431	12	,	,	PUNCT
framr-1736	431	13	87	87	NUM
framr-1736	431	14	-	-	SYM
framr-1736	431	15	118	118	NUM
framr-1736	431	16	.	.	PUNCT
framr-1736	432	1	hammad	hammad	PROPN
framr-1736	432	2	,	,	PUNCT
framr-1736	432	3	t.	t.	NOUN
framr-1736	432	4	a.	a.	NOUN
framr-1736	432	5	(	(	PUNCT
framr-1736	432	6	2006	2006	NUM
framr-1736	432	7	)	)	PUNCT
framr-1736	432	8	.	.	PUNCT
framr-1736	433	1	financial	financial	ADJ
framr-1736	433	2	reports	report	NOUN
framr-1736	433	3	.	.	PUNCT
framr-1736	434	1	faculty	faculty	NOUN
framr-1736	434	2	of	of	ADP
framr-1736	434	3	commerce	commerce	PROPN
framr-1736	434	4	,	,	PUNCT
framr-1736	434	5	ain	ain	PROPN
framr-1736	434	6	shams	shams	PROPN
framr-1736	434	7	university	university	PROPN
framr-1736	434	8	.	.	PUNCT
framr-1736	435	1	egypt	egypt	PROPN
framr-1736	435	2	:	:	PUNCT
framr-1736	435	3	el	el	PROPN
framr-1736	435	4	dar	dar	PROPN
framr-1736	435	5	el	el	PROPN
framr-1736	435	6	gamaya	gamaya	PROPN
framr-1736	435	7	.	.	PUNCT
framr-1736	436	1	jameson	jameson	PROPN
framr-1736	436	2	,	,	PUNCT
framr-1736	436	3	m.	m.	NOUN
framr-1736	436	4	(	(	PUNCT
framr-1736	436	5	1988	1988	NUM
framr-1736	436	6	)	)	PUNCT
framr-1736	436	7	.	.	PUNCT
framr-1736	437	1	a	a	DET
framr-1736	437	2	practical	practical	ADJ
framr-1736	437	3	guide	guide	NOUN
framr-1736	437	4	to	to	ADP
framr-1736	437	5	creative	creative	ADJ
framr-1736	437	6	accounting	accounting	NOUN
framr-1736	437	7	.	.	PUNCT
framr-1736	438	1	london	london	PROPN
framr-1736	438	2	:	:	PUNCT
framr-1736	438	3	kogan	kogan	PROPN
framr-1736	438	4	page	page	PROPN
framr-1736	438	5	.	.	PUNCT
framr-1736	439	1	karim	karim	PROPN
framr-1736	439	2	,	,	PUNCT
framr-1736	439	3	a.	a.	NOUN
framr-1736	439	4	m.	m.	NOUN
framr-1736	439	5	,	,	PUNCT
framr-1736	439	6	fowzia	fowzia	PROPN
framr-1736	439	7	,	,	PUNCT
framr-1736	439	8	r.	r.	PROPN
framr-1736	439	9	,	,	PUNCT
framr-1736	439	10	&	&	CCONJ
framr-1736	439	11	rashid	rashid	PROPN
framr-1736	439	12	,	,	PUNCT
framr-1736	439	13	m.	m.	NOUN
framr-1736	439	14	m.	m.	NOUN
framr-1736	439	15	(	(	PUNCT
framr-1736	439	16	2011	2011	NUM
framr-1736	439	17	)	)	PUNCT
framr-1736	439	18	.	.	PUNCT
framr-1736	440	1	cosmetic	cosmetic	ADJ
framr-1736	440	2	accounting	accounting	NOUN
framr-1736	440	3	practices	practice	NOUN
framr-1736	440	4	in	in	ADP
framr-1736	440	5	developing	develop	VERB
framr-1736	440	6	countries	country	NOUN
framr-1736	440	7	:	:	PUNCT
framr-1736	440	8	bangladesh	bangladesh	NOUN
framr-1736	440	9	perspectives	perspective	NOUN
framr-1736	440	10	.	.	PUNCT
framr-1736	441	1	world	world	PROPN
framr-1736	441	2	journal	journal	PROPN
framr-1736	441	3	of	of	ADP
framr-1736	441	4	social	social	ADJ
framr-1736	441	5	sciences	science	NOUN
framr-1736	441	6	,	,	PUNCT
framr-1736	441	7	1(3	1(3	NUM
framr-1736	441	8	)	)	PUNCT
framr-1736	441	9	,	,	PUNCT
framr-1736	441	10	1	1	NUM
framr-1736	441	11	-	-	SYM
framr-1736	441	12	15	15	NUM
framr-1736	441	13	.	.	PUNCT
framr-1736	442	1	kharwat	kharwat	PROPN
framr-1736	442	2	,	,	PUNCT
framr-1736	442	3	e.	e.	PROPN
framr-1736	442	4	a.	a.	PROPN
framr-1736	442	5	(	(	PUNCT
framr-1736	442	6	2009	2009	NUM
framr-1736	442	7	)	)	PUNCT
framr-1736	442	8	.	.	PUNCT
framr-1736	443	1	risk	risk	NOUN
framr-1736	443	2	–	–	PUNCT
framr-1736	443	3	based	base	VERB
framr-1736	443	4	auditing	auditing	NOUN
framr-1736	443	5	management	management	NOUN
framr-1736	443	6	:	:	PUNCT
framr-1736	443	7	a	a	DET
framr-1736	443	8	proposed	propose	VERB
framr-1736	443	9	model	model	NOUN
framr-1736	443	10	.	.	PUNCT
framr-1736	444	1	satil	satil	PROPN
framr-1736	444	2	journal	journal	PROPN
framr-1736	444	3	,	,	PUNCT
framr-1736	444	4	7(3	7(3	NUM
framr-1736	444	5	)	)	PUNCT
framr-1736	444	6	,	,	PUNCT
framr-1736	444	7	147	147	NUM
framr-1736	444	8	-	-	SYM
framr-1736	444	9	176	176	NUM
framr-1736	444	10	.	.	PUNCT
framr-1736	445	1	matar	matar	NOUN
framr-1736	445	2	,	,	PUNCT
framr-1736	445	3	m.	m.	NOUN
framr-1736	445	4	(	(	PUNCT
framr-1736	445	5	1997	1997	NUM
framr-1736	445	6	)	)	PUNCT
framr-1736	445	7	.	.	PUNCT
framr-1736	446	1	financial	financial	ADJ
framr-1736	446	2	analysis	analysis	NOUN
framr-1736	446	3	:	:	PUNCT
framr-1736	446	4	methods	method	NOUN
framr-1736	446	5	,	,	PUNCT
framr-1736	446	6	tools	tool	NOUN
framr-1736	446	7	and	and	CCONJ
framr-1736	446	8	practical	practical	ADJ
framr-1736	446	9	uses	use	NOUN
framr-1736	446	10	(	(	PUNCT
framr-1736	446	11	1st	1st	ADJ
framr-1736	446	12	ed	ed	NOUN
framr-1736	446	13	.	.	PUNCT
framr-1736	446	14	)	)	PUNCT
framr-1736	446	15	.	.	PUNCT
framr-1736	447	1	amman	amman	PROPN
framr-1736	447	2	,	,	PUNCT
framr-1736	447	3	jordan	jordan	PROPN
framr-1736	447	4	:	:	PUNCT
framr-1736	447	5	institute	institute	PROPN
framr-1736	447	6	of	of	ADP
framr-1736	447	7	banking	banking	NOUN
framr-1736	447	8	studies	study	NOUN
framr-1736	447	9	.	.	PUNCT
framr-1736	448	1	sacks	sacks	PROPN
framr-1736	448	2	,	,	PUNCT
framr-1736	448	3	s.	s.	PROPN
framr-1736	448	4	e.	e.	PROPN
framr-1736	448	5	(	(	PUNCT
framr-1736	448	6	2004	2004	NUM
framr-1736	448	7	)	)	PUNCT
framr-1736	448	8	.	.	PUNCT
framr-1736	449	1	fraud	fraud	NOUN
framr-1736	449	2	risk	risk	NOUN
framr-1736	449	3	:	:	PUNCT
framr-1736	449	4	are	be	AUX
framr-1736	449	5	you	you	PRON
framr-1736	449	6	prepared	prepared	ADJ
framr-1736	449	7	?	?	PUNCT
framr-1736	450	1	journal	journal	NOUN
framr-1736	450	2	of	of	ADP
framr-1736	450	3	accountancy	accountancy	NOUN
framr-1736	450	4	,	,	PUNCT
framr-1736	450	5	198(3	198(3	NUM
framr-1736	450	6	)	)	PUNCT
framr-1736	450	7	,	,	PUNCT
framr-1736	450	8	57	57	NUM
framr-1736	450	9	-	-	SYM
framr-1736	450	10	63	63	NUM
framr-1736	450	11	.	.	PUNCT
framr-1736	451	1	financial	financial	ADJ
framr-1736	451	2	risk	risk	NOUN
framr-1736	451	3	and	and	CCONJ
framr-1736	451	4	management	management	NOUN
framr-1736	451	5	reviews	review	NOUN
framr-1736	451	6	,	,	PUNCT
framr-1736	451	7	2020	2020	NUM
framr-1736	451	8	,	,	PUNCT
framr-1736	451	9	6(1	6(1	NUM
framr-1736	451	10	):	):	PUNCT
framr-1736	451	11	22	22	NUM
framr-1736	451	12	-	-	SYM
framr-1736	451	13	39	39	NUM
framr-1736	451	14	39	39	NUM
framr-1736	451	15	©	©	PROPN
framr-1736	451	16	2020	2020	NUM
framr-1736	451	17	conscientia	conscientia	PROPN
framr-1736	451	18	beam	beam	PROPN
framr-1736	451	19	.	.	PUNCT
framr-1736	452	1	all	all	DET
framr-1736	452	2	rights	right	NOUN
framr-1736	452	3	reserved	reserve	VERB
framr-1736	452	4	.	.	PUNCT
framr-1736	453	1	saleh	saleh	NOUN
framr-1736	453	2	,	,	PUNCT
framr-1736	453	3	m.	m.	NOUN
framr-1736	453	4	,	,	PUNCT
framr-1736	453	5	&	&	CCONJ
framr-1736	453	6	fatiha	fatiha	PROPN
framr-1736	453	7	,	,	PUNCT
framr-1736	453	8	b.	b.	PROPN
framr-1736	453	9	(	(	PUNCT
framr-1736	453	10	2010	2010	NUM
framr-1736	453	11	)	)	PUNCT
framr-1736	453	12	.	.	PUNCT
framr-1736	454	1	creative	creative	ADJ
framr-1736	454	2	accounting	accounting	NOUN
framr-1736	454	3	according	accord	VERB
framr-1736	454	4	to	to	ADP
framr-1736	454	5	the	the	DET
framr-1736	454	6	international	international	ADJ
framr-1736	454	7	accounting	accounting	NOUN
framr-1736	454	8	standards	standard	NOUN
framr-1736	454	9	.	.	PUNCT
framr-1736	455	1	the	the	DET
framr-1736	455	2	international	international	PROPN
framr-1736	455	3	forum	forum	NOUN
framr-1736	455	4	of	of	ADP
framr-1736	455	5	creativity	creativity	NOUN
framr-1736	455	6	and	and	CCONJ
framr-1736	455	7	organizational	organizational	ADJ
framr-1736	455	8	change	change	NOUN
framr-1736	455	9	in	in	ADP
framr-1736	455	10	modern	modern	ADJ
framr-1736	455	11	organizations	organization	NOUN
framr-1736	455	12	.	.	PUNCT
framr-1736	456	1	paper	paper	NOUN
framr-1736	456	2	presented	present	VERB
framr-1736	456	3	at	at	ADP
framr-1736	456	4	the	the	DET
framr-1736	456	5	center	center	NOUN
framr-1736	456	6	of	of	ADP
framr-1736	456	7	creativity	creativity	NOUN
framr-1736	456	8	and	and	CCONJ
framr-1736	456	9	institutional	institutional	ADJ
framr-1736	456	10	change	change	NOUN
framr-1736	456	11	papers	paper	NOUN
framr-1736	456	12	,	,	PUNCT
framr-1736	456	13	faculty	faculty	NOUN
framr-1736	456	14	of	of	ADP
framr-1736	456	15	economic	economic	ADJ
framr-1736	456	16	and	and	CCONJ
framr-1736	456	17	management	management	NOUN
framr-1736	456	18	sciences	science	NOUN
framr-1736	456	19	,	,	PUNCT
framr-1736	456	20	saad	saad	PROPN
framr-1736	456	21	dahlab	dahlab	PROPN
framr-1736	456	22	university	university	PROPN
framr-1736	456	23	,	,	PUNCT
framr-1736	456	24	blida	blida	PROPN
framr-1736	456	25	,	,	PUNCT
framr-1736	456	26	algeria	algeria	PROPN
framr-1736	456	27	.	.	PUNCT
framr-1736	457	1	salome	salome	PROPN
framr-1736	457	2	,	,	PUNCT
framr-1736	457	3	e.	e.	PROPN
framr-1736	457	4	n.	n.	PROPN
framr-1736	457	5	,	,	PUNCT
framr-1736	457	6	ogbonna	ogbonna	PROPN
framr-1736	457	7	,	,	PUNCT
framr-1736	457	8	m.	m.	NOUN
framr-1736	457	9	i.	i.	PROPN
framr-1736	457	10	,	,	PUNCT
framr-1736	457	11	marcel	marcel	PROPN
framr-1736	457	12	,	,	PUNCT
framr-1736	457	13	e.	e.	PROPN
framr-1736	457	14	c.	c.	PROPN
framr-1736	457	15	,	,	PUNCT
framr-1736	457	16	&	&	CCONJ
framr-1736	457	17	echezonachi	echezonachi	PROPN
framr-1736	457	18	,	,	PUNCT
framr-1736	457	19	o.	o.	PROPN
framr-1736	457	20	e.	e.	PROPN
framr-1736	457	21	(	(	PUNCT
framr-1736	457	22	2012	2012	NUM
framr-1736	457	23	)	)	PUNCT
framr-1736	457	24	.	.	PUNCT
framr-1736	458	1	the	the	DET
framr-1736	458	2	effect	effect	NOUN
framr-1736	458	3	of	of	ADP
framr-1736	458	4	creative	creative	ADJ
framr-1736	458	5	accounting	accounting	NOUN
framr-1736	458	6	on	on	ADP
framr-1736	458	7	the	the	DET
framr-1736	458	8	job	job	NOUN
framr-1736	458	9	performance	performance	NOUN
framr-1736	458	10	of	of	ADP
framr-1736	458	11	accountants	accountant	NOUN
framr-1736	458	12	(	(	PUNCT
framr-1736	458	13	auditors	auditor	NOUN
framr-1736	458	14	)	)	PUNCT
framr-1736	458	15	in	in	ADP
framr-1736	458	16	reporting	report	VERB
framr-1736	458	17	financial	financial	ADJ
framr-1736	458	18	statementin	statementin	PROPN
framr-1736	458	19	nigeria	nigeria	PROPN
framr-1736	458	20	.	.	PUNCT
framr-1736	459	1	kuwait	kuwait	PROPN
framr-1736	459	2	chapter	chapter	PROPN
framr-1736	459	3	of	of	ADP
framr-1736	459	4	arabian	arabian	ADJ
framr-1736	459	5	journal	journal	PROPN
framr-1736	459	6	of	of	ADP
framr-1736	459	7	business	business	NOUN
framr-1736	459	8	and	and	CCONJ
framr-1736	459	9	management	management	NOUN
framr-1736	459	10	review	review	NOUN
framr-1736	459	11	,	,	PUNCT
framr-1736	459	12	33(845	33(845	NOUN
framr-1736	459	13	)	)	PUNCT
framr-1736	459	14	,	,	PUNCT
framr-1736	459	15	1	1	NUM
framr-1736	459	16	-	-	SYM
framr-1736	459	17	30	30	NUM
framr-1736	459	18	.	.	PUNCT
framr-1736	460	1	saudi	saudi	ADJ
framr-1736	460	2	organization	organization	NOUN
framr-1736	460	3	for	for	ADP
framr-1736	460	4	certified	certify	VERB
framr-1736	460	5	public	public	ADJ
framr-1736	460	6	accountants	accountant	NOUN
framr-1736	460	7	.	.	PUNCT
framr-1736	461	1	(	(	PUNCT
framr-1736	461	2	2000	2000	NUM
framr-1736	461	3	)	)	PUNCT
framr-1736	461	4	.	.	PUNCT
framr-1736	462	1	standard	standard	NOUN
framr-1736	462	2	of	of	ADP
framr-1736	462	3	auditing	auditing	NOUN
framr-1736	462	4	risks	risk	NOUN
framr-1736	462	5	and	and	CCONJ
framr-1736	462	6	relative	relative	ADJ
framr-1736	462	7	significance	significance	NOUN
framr-1736	462	8	.	.	PUNCT
framr-1736	463	1	riyadh	riyadh	NOUN
framr-1736	463	2	:	:	PUNCT
framr-1736	463	3	saudi	saudi	ADJ
framr-1736	463	4	organization	organization	NOUN
framr-1736	463	5	for	for	ADP
framr-1736	463	6	certified	certify	VERB
framr-1736	463	7	public	public	ADJ
framr-1736	463	8	accountants	accountant	NOUN
framr-1736	463	9	.	.	PUNCT
framr-1736	464	1	views	view	NOUN
framr-1736	464	2	and	and	CCONJ
framr-1736	464	3	opinions	opinion	NOUN
framr-1736	464	4	expressed	express	VERB
framr-1736	464	5	in	in	ADP
framr-1736	464	6	this	this	DET
framr-1736	464	7	article	article	NOUN
framr-1736	464	8	are	be	AUX
framr-1736	464	9	the	the	DET
framr-1736	464	10	views	view	NOUN
framr-1736	464	11	and	and	CCONJ
framr-1736	464	12	opinions	opinion	NOUN
framr-1736	464	13	of	of	ADP
framr-1736	464	14	the	the	DET
framr-1736	464	15	author(s	author(s	NOUN
framr-1736	464	16	)	)	PUNCT
framr-1736	464	17	,	,	PUNCT
framr-1736	464	18	financial	financial	ADJ
framr-1736	464	19	risk	risk	NOUN
framr-1736	464	20	and	and	CCONJ
framr-1736	464	21	management	management	NOUN
framr-1736	464	22	reviews	review	NOUN
framr-1736	464	23	shall	shall	AUX
framr-1736	464	24	not	not	PART
framr-1736	464	25	be	be	AUX
framr-1736	464	26	responsible	responsible	ADJ
framr-1736	464	27	or	or	CCONJ
framr-1736	464	28	answerable	answerable	ADJ
framr-1736	464	29	for	for	ADP
framr-1736	464	30	any	any	DET
framr-1736	464	31	loss	loss	NOUN
framr-1736	464	32	,	,	PUNCT
framr-1736	464	33	damage	damage	NOUN
framr-1736	464	34	or	or	CCONJ
framr-1736	464	35	liability	liability	NOUN
framr-1736	464	36	etc	etc	X
framr-1736	464	37	.	.	X
framr-1736	465	1	caused	cause	VERB
framr-1736	465	2	in	in	ADP
framr-1736	465	3	relation	relation	NOUN
framr-1736	465	4	to	to	PART
framr-1736	465	5	/	/	PUNCT
framr-1736	465	6	arising	arise	VERB
framr-1736	465	7	out	out	ADP
framr-1736	465	8	of	of	ADP
framr-1736	465	9	the	the	DET
framr-1736	465	10	use	use	NOUN
framr-1736	465	11	of	of	ADP
framr-1736	465	12	the	the	DET
framr-1736	465	13	content	content	NOUN
framr-1736	465	14	.	.	PUNCT