id	sid	tid	token	lemma	pos
fbem-20425	1	1	frontiers	frontier	NOUN
fbem-20425	1	2	in	in	ADP
fbem-20425	1	3	business	business	NOUN
fbem-20425	1	4	,	,	PUNCT
fbem-20425	1	5	economics	economic	NOUN
fbem-20425	1	6	and	and	CCONJ
fbem-20425	1	7	management	management	NOUN
fbem-20425	1	8	issn	issn	PROPN
fbem-20425	1	9	:	:	PUNCT
fbem-20425	1	10	2766	2766	NUM
fbem-20425	1	11	-	-	PUNCT
fbem-20425	1	12	824x	824x	NUM
fbem-20425	1	13	|	|	ADJ
fbem-20425	1	14	vol	vol	NOUN
fbem-20425	1	15	.	.	PUNCT
fbem-20425	2	1	14	14	NUM
fbem-20425	2	2	,	,	PUNCT
fbem-20425	2	3	no	no	INTJ
fbem-20425	2	4	.	.	NOUN
fbem-20425	2	5	3	3	NUM
fbem-20425	2	6	,	,	PUNCT
fbem-20425	2	7	2024	2024	NUM
fbem-20425	2	8	14	14	NUM
fbem-20425	2	9	business	business	NOUN
fbem-20425	2	10	ethics	ethic	NOUN
fbem-20425	2	11	and	and	CCONJ
fbem-20425	2	12	accounting	account	VERB
fbem-20425	2	13	professional	professional	ADJ
fbem-20425	2	14	ethics	ethic	NOUN
fbem-20425	2	15	in	in	ADP
fbem-20425	2	16	financial	financial	ADJ
fbem-20425	2	17	fraud	fraud	NOUN
fbem-20425	2	18	yushu	yushu	PROPN
fbem-20425	2	19	zhang	zhang	PROPN
fbem-20425	2	20	school	school	PROPN
fbem-20425	2	21	of	of	ADP
fbem-20425	2	22	hunan	hunan	PROPN
fbem-20425	2	23	university	university	PROPN
fbem-20425	2	24	of	of	ADP
fbem-20425	2	25	science	science	NOUN
fbem-20425	2	26	and	and	CCONJ
fbem-20425	2	27	technology	technology	NOUN
fbem-20425	2	28	,	,	PUNCT
fbem-20425	2	29	hunan	hunan	PROPN
fbem-20425	2	30	,	,	PUNCT
fbem-20425	2	31	411201	411201	NUM
fbem-20425	2	32	,	,	PUNCT
fbem-20425	2	33	china	china	PROPN
fbem-20425	2	34	abstract	abstract	NOUN
fbem-20425	2	35	:	:	PUNCT
fbem-20425	2	36	with	with	ADP
fbem-20425	2	37	the	the	DET
fbem-20425	2	38	rapid	rapid	ADJ
fbem-20425	2	39	development	development	NOUN
fbem-20425	2	40	of	of	ADP
fbem-20425	2	41	china	china	PROPN
fbem-20425	2	42	's	's	PART
fbem-20425	2	43	economy	economy	NOUN
fbem-20425	2	44	and	and	CCONJ
fbem-20425	2	45	the	the	DET
fbem-20425	2	46	increasingly	increasingly	ADV
fbem-20425	2	47	perfect	perfect	ADJ
fbem-20425	2	48	capital	capital	NOUN
fbem-20425	2	49	market	market	NOUN
fbem-20425	2	50	system	system	NOUN
fbem-20425	2	51	,	,	PUNCT
fbem-20425	2	52	listed	list	VERB
fbem-20425	2	53	companies	company	NOUN
fbem-20425	2	54	have	have	AUX
fbem-20425	2	55	emerged	emerge	VERB
fbem-20425	2	56	like	like	ADP
fbem-20425	2	57	mushrooms	mushroom	NOUN
fbem-20425	2	58	after	after	ADP
fbem-20425	2	59	rain	rain	NOUN
fbem-20425	2	60	.	.	PUNCT
fbem-20425	3	1	however	however	ADV
fbem-20425	3	2	,	,	PUNCT
fbem-20425	3	3	behind	behind	ADP
fbem-20425	3	4	the	the	DET
fbem-20425	3	5	light	light	NOUN
fbem-20425	3	6	and	and	CCONJ
fbem-20425	3	7	in	in	ADP
fbem-20425	3	8	the	the	DET
fbem-20425	3	9	dark	dark	ADJ
fbem-20425	3	10	,	,	PUNCT
fbem-20425	3	11	cases	case	NOUN
fbem-20425	3	12	of	of	ADP
fbem-20425	3	13	financial	financial	ADJ
fbem-20425	3	14	fraud	fraud	NOUN
fbem-20425	3	15	by	by	ADP
fbem-20425	3	16	listed	list	VERB
fbem-20425	3	17	companies	company	NOUN
fbem-20425	3	18	are	be	AUX
fbem-20425	3	19	not	not	PART
fbem-20425	3	20	uncommon	uncommon	ADJ
fbem-20425	3	21	,	,	PUNCT
fbem-20425	3	22	without	without	ADP
fbem-20425	3	23	exception	exception	NOUN
fbem-20425	3	24	in	in	ADP
fbem-20425	3	25	all	all	DET
fbem-20425	3	26	levels	level	NOUN
fbem-20425	3	27	of	of	ADP
fbem-20425	3	28	the	the	DET
fbem-20425	3	29	market	market	NOUN
fbem-20425	3	30	,	,	PUNCT
fbem-20425	3	31	which	which	PRON
fbem-20425	3	32	has	have	AUX
fbem-20425	3	33	brought	bring	VERB
fbem-20425	3	34	a	a	DET
fbem-20425	3	35	series	series	NOUN
fbem-20425	3	36	of	of	ADP
fbem-20425	3	37	negative	negative	ADJ
fbem-20425	3	38	impacts	impact	NOUN
fbem-20425	3	39	to	to	ADP
fbem-20425	3	40	all	all	DET
fbem-20425	3	41	parties	party	NOUN
fbem-20425	3	42	.	.	PUNCT
fbem-20425	4	1	in	in	ADP
fbem-20425	4	2	essence	essence	NOUN
fbem-20425	4	3	,	,	PUNCT
fbem-20425	4	4	financial	financial	ADJ
fbem-20425	4	5	fraud	fraud	NOUN
fbem-20425	4	6	is	be	AUX
fbem-20425	4	7	a	a	DET
fbem-20425	4	8	purposeful	purposeful	ADJ
fbem-20425	4	9	earnings	earning	NOUN
fbem-20425	4	10	management	management	NOUN
fbem-20425	4	11	behavior	behavior	NOUN
fbem-20425	4	12	that	that	PRON
fbem-20425	4	13	violates	violate	VERB
fbem-20425	4	14	legal	legal	ADJ
fbem-20425	4	15	principles	principle	NOUN
fbem-20425	4	16	.	.	PUNCT
fbem-20425	5	1	the	the	DET
fbem-20425	5	2	lack	lack	NOUN
fbem-20425	5	3	of	of	ADP
fbem-20425	5	4	professional	professional	ADJ
fbem-20425	5	5	ethics	ethic	NOUN
fbem-20425	5	6	among	among	ADP
fbem-20425	5	7	accounting	accounting	NOUN
fbem-20425	5	8	personnel	personnel	NOUN
fbem-20425	5	9	,	,	PUNCT
fbem-20425	5	10	inadequate	inadequate	ADJ
fbem-20425	5	11	internal	internal	ADJ
fbem-20425	5	12	supervision	supervision	NOUN
fbem-20425	5	13	of	of	ADP
fbem-20425	5	14	enterprises	enterprise	NOUN
fbem-20425	5	15	,	,	PUNCT
fbem-20425	5	16	and	and	CCONJ
fbem-20425	5	17	imperfect	imperfect	ADJ
fbem-20425	5	18	industry	industry	NOUN
fbem-20425	5	19	legal	legal	ADJ
fbem-20425	5	20	construction	construction	NOUN
fbem-20425	5	21	are	be	AUX
fbem-20425	5	22	all	all	PRON
fbem-20425	5	23	root	root	NOUN
fbem-20425	5	24	causes	cause	NOUN
fbem-20425	5	25	.	.	PUNCT
fbem-20425	6	1	this	this	DET
fbem-20425	6	2	article	article	NOUN
fbem-20425	6	3	analyzes	analyze	VERB
fbem-20425	6	4	the	the	DET
fbem-20425	6	5	responsibility	responsibility	NOUN
fbem-20425	6	6	issues	issue	NOUN
fbem-20425	6	7	of	of	ADP
fbem-20425	6	8	violating	violate	VERB
fbem-20425	6	9	business	business	NOUN
fbem-20425	6	10	ethics	ethic	NOUN
fbem-20425	6	11	and	and	CCONJ
fbem-20425	6	12	professional	professional	ADJ
fbem-20425	6	13	ethics	ethic	NOUN
fbem-20425	6	14	in	in	ADP
fbem-20425	6	15	financial	financial	ADJ
fbem-20425	6	16	fraud	fraud	NOUN
fbem-20425	6	17	,	,	PUNCT
fbem-20425	6	18	and	and	CCONJ
fbem-20425	6	19	draws	draw	VERB
fbem-20425	6	20	inspiration	inspiration	NOUN
fbem-20425	6	21	from	from	ADP
fbem-20425	6	22	it	it	PRON
fbem-20425	6	23	that	that	PRON
fbem-20425	6	24	listed	list	VERB
fbem-20425	6	25	companies	company	NOUN
fbem-20425	6	26	should	should	AUX
fbem-20425	6	27	first	first	ADV
fbem-20425	6	28	ensure	ensure	VERB
fbem-20425	6	29	the	the	DET
fbem-20425	6	30	essence	essence	NOUN
fbem-20425	6	31	of	of	ADP
fbem-20425	6	32	their	their	PRON
fbem-20425	6	33	own	own	ADJ
fbem-20425	6	34	business	business	NOUN
fbem-20425	6	35	ethics	ethic	NOUN
fbem-20425	6	36	and	and	CCONJ
fbem-20425	6	37	professional	professional	ADJ
fbem-20425	6	38	ethics	ethic	NOUN
fbem-20425	6	39	.	.	PUNCT
fbem-20425	7	1	keywords	keyword	NOUN
fbem-20425	7	2	:	:	PUNCT
fbem-20425	7	3	financial	financial	ADJ
fbem-20425	7	4	fraud	fraud	NOUN
fbem-20425	7	5	,	,	PUNCT
fbem-20425	7	6	business	business	NOUN
fbem-20425	7	7	ethics	ethic	NOUN
fbem-20425	7	8	,	,	PUNCT
fbem-20425	7	9	professional	professional	ADJ
fbem-20425	7	10	ethics	ethic	NOUN
fbem-20425	7	11	.	.	PUNCT
fbem-20425	8	1	1	1	X
fbem-20425	8	2	.	.	X
fbem-20425	8	3	related	relate	VERB
fbem-20425	8	4	concepts	concept	NOUN
fbem-20425	8	5	and	and	CCONJ
fbem-20425	8	6	significance	significance	NOUN
fbem-20425	8	7	1.1	1.1	NUM
fbem-20425	8	8	.	.	PUNCT
fbem-20425	9	1	business	business	NOUN
fbem-20425	9	2	ethics	ethic	NOUN
fbem-20425	9	3	1.1.1	1.1.1	NUM
fbem-20425	9	4	.	.	PUNCT
fbem-20425	10	1	concept	concept	NOUN
fbem-20425	10	2	of	of	ADP
fbem-20425	10	3	business	business	NOUN
fbem-20425	10	4	ethics	ethic	NOUN
fbem-20425	10	5	business	business	NOUN
fbem-20425	10	6	ethics	ethic	NOUN
fbem-20425	10	7	includes	include	VERB
fbem-20425	10	8	two	two	NUM
fbem-20425	10	9	parts	part	NOUN
fbem-20425	10	10	:	:	PUNCT
fbem-20425	10	11	business	business	NOUN
fbem-20425	10	12	and	and	CCONJ
fbem-20425	10	13	ethics	ethic	NOUN
fbem-20425	10	14	.	.	PUNCT
fbem-20425	11	1	business	business	NOUN
fbem-20425	11	2	ethics	ethic	NOUN
fbem-20425	11	3	not	not	PART
fbem-20425	11	4	only	only	ADV
fbem-20425	11	5	includes	include	VERB
fbem-20425	11	6	the	the	DET
fbem-20425	11	7	ethical	ethical	ADJ
fbem-20425	11	8	laws	law	NOUN
fbem-20425	11	9	between	between	ADP
fbem-20425	11	10	people	people	NOUN
fbem-20425	11	11	in	in	ADP
fbem-20425	11	12	business	business	NOUN
fbem-20425	11	13	activities	activity	NOUN
fbem-20425	11	14	,	,	PUNCT
fbem-20425	11	15	but	but	CCONJ
fbem-20425	11	16	also	also	ADV
fbem-20425	11	17	includes	include	VERB
fbem-20425	11	18	the	the	DET
fbem-20425	11	19	multifaceted	multifaceted	ADJ
fbem-20425	11	20	and	and	CCONJ
fbem-20425	11	21	multidimensional	multidimensional	ADJ
fbem-20425	11	22	ethical	ethical	ADJ
fbem-20425	11	23	relationships	relationship	NOUN
fbem-20425	11	24	between	between	ADP
fbem-20425	11	25	enterprises	enterprise	NOUN
fbem-20425	11	26	and	and	CCONJ
fbem-20425	11	27	their	their	PRON
fbem-20425	11	28	stakeholders	stakeholder	NOUN
fbem-20425	11	29	.	.	PUNCT
fbem-20425	12	1	business	business	NOUN
fbem-20425	12	2	ethics	ethic	NOUN
fbem-20425	12	3	is	be	AUX
fbem-20425	12	4	committed	commit	VERB
fbem-20425	12	5	to	to	ADP
fbem-20425	12	6	establishing	establish	VERB
fbem-20425	12	7	an	an	DET
fbem-20425	12	8	ideal	ideal	ADJ
fbem-20425	12	9	order	order	NOUN
fbem-20425	12	10	in	in	ADP
fbem-20425	12	11	the	the	DET
fbem-20425	12	12	business	business	NOUN
fbem-20425	12	13	field	field	NOUN
fbem-20425	12	14	that	that	PRON
fbem-20425	12	15	is	be	AUX
fbem-20425	12	16	consistent	consistent	ADJ
fbem-20425	12	17	with	with	ADP
fbem-20425	12	18	economy	economy	NOUN
fbem-20425	12	19	,	,	PUNCT
fbem-20425	12	20	justice	justice	NOUN
fbem-20425	12	21	,	,	PUNCT
fbem-20425	12	22	and	and	CCONJ
fbem-20425	12	23	humanity	humanity	NOUN
fbem-20425	12	24	:	:	PUNCT
fbem-20425	12	25	it	it	PRON
fbem-20425	12	26	not	not	PART
fbem-20425	12	27	only	only	ADV
fbem-20425	12	28	promotes	promote	VERB
fbem-20425	12	29	a	a	DET
fbem-20425	12	30	virtuous	virtuous	ADJ
fbem-20425	12	31	cycle	cycle	NOUN
fbem-20425	12	32	and	and	CCONJ
fbem-20425	12	33	sustained	sustained	ADJ
fbem-20425	12	34	growth	growth	NOUN
fbem-20425	12	35	of	of	ADP
fbem-20425	12	36	the	the	DET
fbem-20425	12	37	economy	economy	NOUN
fbem-20425	12	38	,	,	PUNCT
fbem-20425	12	39	but	but	CCONJ
fbem-20425	12	40	also	also	ADV
fbem-20425	12	41	motivates	motivate	VERB
fbem-20425	12	42	and	and	CCONJ
fbem-20425	12	43	promotes	promote	VERB
fbem-20425	12	44	everyone	everyone	PRON
fbem-20425	12	45	to	to	PART
fbem-20425	12	46	meet	meet	VERB
fbem-20425	12	47	their	their	PRON
fbem-20425	12	48	needs	need	NOUN
fbem-20425	12	49	,	,	PUNCT
fbem-20425	12	50	develop	develop	VERB
fbem-20425	12	51	their	their	PRON
fbem-20425	12	52	abilities	ability	NOUN
fbem-20425	12	53	,	,	PUNCT
fbem-20425	12	54	and	and	CCONJ
fbem-20425	12	55	improve	improve	VERB
fbem-20425	12	56	themselves	themselves	PRON
fbem-20425	12	57	.	.	PUNCT
fbem-20425	13	1	it	it	PRON
fbem-20425	13	2	can	can	AUX
fbem-20425	13	3	also	also	ADV
fbem-20425	13	4	integrate	integrate	VERB
fbem-20425	13	5	business	business	NOUN
fbem-20425	13	6	into	into	ADP
fbem-20425	13	7	the	the	DET
fbem-20425	13	8	overall	overall	ADJ
fbem-20425	13	9	coordinated	coordinated	ADJ
fbem-20425	13	10	development	development	NOUN
fbem-20425	13	11	system	system	NOUN
fbem-20425	13	12	of	of	ADP
fbem-20425	13	13	society	society	NOUN
fbem-20425	13	14	.	.	PUNCT
fbem-20425	14	1	1.1.2	1.1.2	X
fbem-20425	14	2	.	.	PUNCT
fbem-20425	14	3	importance	importance	NOUN
fbem-20425	14	4	of	of	ADP
fbem-20425	14	5	business	business	NOUN
fbem-20425	14	6	ethics	ethic	NOUN
fbem-20425	14	7	business	business	NOUN
fbem-20425	14	8	ethics	ethic	NOUN
fbem-20425	14	9	,	,	PUNCT
fbem-20425	14	10	as	as	ADP
fbem-20425	14	11	an	an	DET
fbem-20425	14	12	important	important	ADJ
fbem-20425	14	13	component	component	NOUN
fbem-20425	14	14	of	of	ADP
fbem-20425	14	15	moral	moral	ADJ
fbem-20425	14	16	culture	culture	NOUN
fbem-20425	14	17	,	,	PUNCT
fbem-20425	14	18	can	can	AUX
fbem-20425	14	19	bring	bring	VERB
fbem-20425	14	20	vitality	vitality	NOUN
fbem-20425	14	21	to	to	ADP
fbem-20425	14	22	enterprises	enterprise	NOUN
fbem-20425	14	23	and	and	CCONJ
fbem-20425	14	24	business	business	NOUN
fbem-20425	14	25	entities	entity	NOUN
fbem-20425	14	26	,	,	PUNCT
fbem-20425	14	27	and	and	CCONJ
fbem-20425	14	28	promote	promote	VERB
fbem-20425	14	29	a	a	DET
fbem-20425	14	30	reasonable	reasonable	ADJ
fbem-20425	14	31	order	order	NOUN
fbem-20425	14	32	of	of	ADP
fbem-20425	14	33	business	business	NOUN
fbem-20425	14	34	ethics	ethic	NOUN
fbem-20425	14	35	for	for	ADP
fbem-20425	14	36	harmonious	harmonious	ADJ
fbem-20425	14	37	development	development	NOUN
fbem-20425	14	38	.	.	PUNCT
fbem-20425	15	1	it	it	PRON
fbem-20425	15	2	can	can	AUX
fbem-20425	15	3	adjust	adjust	VERB
fbem-20425	15	4	the	the	DET
fbem-20425	15	5	relationship	relationship	NOUN
fbem-20425	15	6	between	between	ADP
fbem-20425	15	7	personal	personal	ADJ
fbem-20425	15	8	interests	interest	NOUN
fbem-20425	15	9	,	,	PUNCT
fbem-20425	15	10	corporate	corporate	ADJ
fbem-20425	15	11	interests	interest	NOUN
fbem-20425	15	12	,	,	PUNCT
fbem-20425	15	13	and	and	CCONJ
fbem-20425	15	14	the	the	DET
fbem-20425	15	15	overall	overall	ADJ
fbem-20425	15	16	interests	interest	NOUN
fbem-20425	15	17	of	of	ADP
fbem-20425	15	18	society	society	NOUN
fbem-20425	15	19	in	in	ADP
fbem-20425	15	20	a	a	DET
fbem-20425	15	21	reasonable	reasonable	ADJ
fbem-20425	15	22	manner	manner	NOUN
fbem-20425	15	23	.	.	PUNCT
fbem-20425	16	1	through	through	ADP
fbem-20425	16	2	personal	personal	ADJ
fbem-20425	16	3	moral	moral	ADJ
fbem-20425	16	4	cultivation	cultivation	NOUN
fbem-20425	16	5	and	and	CCONJ
fbem-20425	16	6	education	education	NOUN
fbem-20425	16	7	,	,	PUNCT
fbem-20425	16	8	and	and	CCONJ
fbem-20425	16	9	through	through	ADP
fbem-20425	16	10	moral	moral	ADJ
fbem-20425	16	11	standards	standard	NOUN
fbem-20425	16	12	,	,	PUNCT
fbem-20425	16	13	entrepreneurs	entrepreneur	NOUN
fbem-20425	16	14	and	and	CCONJ
fbem-20425	16	15	operators	operator	NOUN
fbem-20425	16	16	can	can	AUX
fbem-20425	16	17	strengthen	strengthen	VERB
fbem-20425	16	18	moral	moral	ADJ
fbem-20425	16	19	selfdiscipline	selfdiscipline	NOUN
fbem-20425	16	20	and	and	CCONJ
fbem-20425	16	21	improve	improve	VERB
fbem-20425	16	22	their	their	PRON
fbem-20425	16	23	own	own	ADJ
fbem-20425	16	24	moral	moral	ADJ
fbem-20425	16	25	qualities	quality	NOUN
fbem-20425	16	26	.	.	PUNCT
fbem-20425	17	1	business	business	NOUN
fbem-20425	17	2	ethics	ethic	NOUN
fbem-20425	17	3	is	be	AUX
fbem-20425	17	4	like	like	ADP
fbem-20425	17	5	personal	personal	ADJ
fbem-20425	17	6	morality	morality	NOUN
fbem-20425	17	7	,	,	PUNCT
fbem-20425	17	8	which	which	PRON
fbem-20425	17	9	is	be	AUX
fbem-20425	17	10	the	the	DET
fbem-20425	17	11	moral	moral	ADJ
fbem-20425	17	12	and	and	CCONJ
fbem-20425	17	13	value	value	NOUN
fbem-20425	17	14	red	red	ADJ
fbem-20425	17	15	line	line	NOUN
fbem-20425	17	16	of	of	ADP
fbem-20425	17	17	a	a	DET
fbem-20425	17	18	company	company	NOUN
fbem-20425	17	19	's	's	PART
fbem-20425	17	20	business	business	NOUN
fbem-20425	17	21	behavior	behavior	NOUN
fbem-20425	17	22	,	,	PUNCT
fbem-20425	17	23	and	and	CCONJ
fbem-20425	17	24	the	the	DET
fbem-20425	17	25	foundation	foundation	NOUN
fbem-20425	17	26	for	for	ADP
fbem-20425	17	27	its	its	PRON
fbem-20425	17	28	existence	existence	NOUN
fbem-20425	17	29	and	and	CCONJ
fbem-20425	17	30	development	development	NOUN
fbem-20425	17	31	.	.	PUNCT
fbem-20425	18	1	however	however	ADV
fbem-20425	18	2	,	,	PUNCT
fbem-20425	18	3	adhering	adhere	VERB
fbem-20425	18	4	to	to	ADP
fbem-20425	18	5	business	business	NOUN
fbem-20425	18	6	ethics	ethic	NOUN
fbem-20425	18	7	is	be	AUX
fbem-20425	18	8	not	not	PART
fbem-20425	18	9	simple	simple	ADJ
fbem-20425	18	10	.	.	PUNCT
fbem-20425	19	1	when	when	SCONJ
fbem-20425	19	2	faced	face	VERB
fbem-20425	19	3	with	with	ADP
fbem-20425	19	4	the	the	DET
fbem-20425	19	5	temptation	temptation	NOUN
fbem-20425	19	6	of	of	ADP
fbem-20425	19	7	huge	huge	ADJ
fbem-20425	19	8	interests	interest	NOUN
fbem-20425	19	9	,	,	PUNCT
fbem-20425	19	10	if	if	SCONJ
fbem-20425	19	11	a	a	DET
fbem-20425	19	12	company	company	NOUN
fbem-20425	19	13	can	can	AUX
fbem-20425	19	14	not	not	PART
fbem-20425	19	15	adhere	adhere	VERB
fbem-20425	19	16	to	to	ADP
fbem-20425	19	17	its	its	PRON
fbem-20425	19	18	own	own	ADJ
fbem-20425	19	19	business	business	NOUN
fbem-20425	19	20	ethics	ethic	NOUN
fbem-20425	19	21	bottom	bottom	ADJ
fbem-20425	19	22	line	line	NOUN
fbem-20425	19	23	and	and	CCONJ
fbem-20425	19	24	make	make	VERB
fbem-20425	19	25	irreversible	irreversible	ADJ
fbem-20425	19	26	mistakes	mistake	NOUN
fbem-20425	19	27	beyond	beyond	ADP
fbem-20425	19	28	the	the	DET
fbem-20425	19	29	minefield	minefield	NOUN
fbem-20425	19	30	,	,	PUNCT
fbem-20425	19	31	it	it	PRON
fbem-20425	19	32	will	will	AUX
fbem-20425	19	33	bring	bring	VERB
fbem-20425	19	34	greater	great	ADJ
fbem-20425	19	35	losses	loss	NOUN
fbem-20425	19	36	to	to	ADP
fbem-20425	19	37	the	the	DET
fbem-20425	19	38	company	company	NOUN
fbem-20425	19	39	's	's	PART
fbem-20425	19	40	interests	interest	NOUN
fbem-20425	19	41	.	.	PUNCT
fbem-20425	20	1	moreover	moreover	ADV
fbem-20425	20	2	,	,	PUNCT
fbem-20425	20	3	companies	company	NOUN
fbem-20425	20	4	that	that	PRON
fbem-20425	20	5	abandon	abandon	VERB
fbem-20425	20	6	business	business	NOUN
fbem-20425	20	7	ethics	ethic	NOUN
fbem-20425	20	8	will	will	AUX
fbem-20425	20	9	ultimately	ultimately	ADV
fbem-20425	20	10	be	be	AUX
fbem-20425	20	11	abandoned	abandon	VERB
fbem-20425	20	12	by	by	ADP
fbem-20425	20	13	society	society	NOUN
fbem-20425	20	14	that	that	PRON
fbem-20425	20	15	requires	require	VERB
fbem-20425	20	16	business	business	NOUN
fbem-20425	20	17	ethics	ethic	NOUN
fbem-20425	20	18	constraints	constraint	NOUN
fbem-20425	20	19	.	.	PUNCT
fbem-20425	21	1	1.2	1.2	NUM
fbem-20425	21	2	.	.	PUNCT
fbem-20425	21	3	financial	financial	ADJ
fbem-20425	21	4	fraud	fraud	PROPN
fbem-20425	21	5	1.2.1	1.2.1	NUM
fbem-20425	21	6	.	.	PUNCT
fbem-20425	21	7	concept	concept	NOUN
fbem-20425	21	8	of	of	ADP
fbem-20425	21	9	financial	financial	ADJ
fbem-20425	21	10	fraud	fraud	PROPN
fbem-20425	21	11	financial	financial	PROPN
fbem-20425	21	12	fraud	fraud	NOUN
fbem-20425	21	13	refers	refer	VERB
fbem-20425	21	14	to	to	ADP
fbem-20425	21	15	the	the	DET
fbem-20425	21	16	accounting	accounting	NOUN
fbem-20425	21	17	treatment	treatment	NOUN
fbem-20425	21	18	of	of	ADP
fbem-20425	21	19	an	an	DET
fbem-20425	21	20	enterprise	enterprise	NOUN
fbem-20425	21	21	's	's	PART
fbem-20425	21	22	own	own	ADJ
fbem-20425	21	23	economic	economic	ADJ
fbem-20425	21	24	or	or	CCONJ
fbem-20425	21	25	financial	financial	ADJ
fbem-20425	21	26	activities	activity	NOUN
fbem-20425	21	27	by	by	ADP
fbem-20425	21	28	various	various	ADJ
fbem-20425	21	29	means	mean	NOUN
fbem-20425	21	30	in	in	ADP
fbem-20425	21	31	order	order	NOUN
fbem-20425	21	32	to	to	PART
fbem-20425	21	33	achieve	achieve	VERB
fbem-20425	21	34	one	one	NUM
fbem-20425	21	35	or	or	CCONJ
fbem-20425	21	36	more	more	ADJ
fbem-20425	21	37	purposes	purpose	NOUN
fbem-20425	21	38	,	,	PUNCT
fbem-20425	21	39	which	which	PRON
fbem-20425	21	40	is	be	AUX
fbem-20425	21	41	untrue	untrue	ADJ
fbem-20425	21	42	,	,	PUNCT
fbem-20425	21	43	objective	objective	ADJ
fbem-20425	21	44	,	,	PUNCT
fbem-20425	21	45	and	and	CCONJ
fbem-20425	21	46	unfair	unfair	ADJ
fbem-20425	21	47	.	.	PUNCT
fbem-20425	22	1	the	the	DET
fbem-20425	22	2	act	act	NOUN
fbem-20425	22	3	of	of	ADP
fbem-20425	22	4	fabricating	fabricate	VERB
fbem-20425	22	5	or	or	CCONJ
fbem-20425	22	6	falsifying	falsify	VERB
fbem-20425	22	7	accounting	accounting	NOUN
fbem-20425	22	8	matters	matter	NOUN
fbem-20425	22	9	in	in	ADP
fbem-20425	22	10	accounting	account	VERB
fbem-20425	22	11	to	to	PART
fbem-20425	22	12	conceal	conceal	VERB
fbem-20425	22	13	or	or	CCONJ
fbem-20425	22	14	beautify	beautify	VERB
fbem-20425	22	15	the	the	DET
fbem-20425	22	16	operating	operating	NOUN
fbem-20425	22	17	results	result	NOUN
fbem-20425	22	18	and	and	CCONJ
fbem-20425	22	19	financial	financial	ADJ
fbem-20425	22	20	situation	situation	NOUN
fbem-20425	22	21	of	of	ADP
fbem-20425	22	22	a	a	DET
fbem-20425	22	23	company	company	NOUN
fbem-20425	22	24	constitutes	constitute	VERB
fbem-20425	22	25	illegal	illegal	ADJ
fbem-20425	22	26	and	and	CCONJ
fbem-20425	22	27	criminal	criminal	ADJ
fbem-20425	22	28	behavior	behavior	NOUN
fbem-20425	22	29	.	.	PUNCT
fbem-20425	23	1	1.2.2	1.2.2	X
fbem-20425	23	2	.	.	PUNCT
fbem-20425	24	1	characteristics	characteristic	NOUN
fbem-20425	24	2	of	of	ADP
fbem-20425	24	3	financial	financial	ADJ
fbem-20425	24	4	fraud	fraud	NOUN
fbem-20425	24	5	firstly	firstly	ADV
fbem-20425	24	6	,	,	PUNCT
fbem-20425	24	7	the	the	DET
fbem-20425	24	8	risk	risk	NOUN
fbem-20425	24	9	of	of	ADP
fbem-20425	24	10	financial	financial	ADJ
fbem-20425	24	11	fraud	fraud	NOUN
fbem-20425	24	12	among	among	ADP
fbem-20425	24	13	ordinary	ordinary	ADJ
fbem-20425	24	14	employees	employee	NOUN
fbem-20425	24	15	is	be	AUX
fbem-20425	24	16	too	too	ADV
fbem-20425	24	17	high	high	ADJ
fbem-20425	24	18	,	,	PUNCT
fbem-20425	24	19	so	so	SCONJ
fbem-20425	24	20	financial	financial	ADJ
fbem-20425	24	21	fraud	fraud	NOUN
fbem-20425	24	22	is	be	AUX
fbem-20425	24	23	usually	usually	ADV
fbem-20425	24	24	instigated	instigate	VERB
fbem-20425	24	25	or	or	CCONJ
fbem-20425	24	26	directly	directly	ADV
fbem-20425	24	27	involved	involve	VERB
fbem-20425	24	28	by	by	ADP
fbem-20425	24	29	management	management	NOUN
fbem-20425	25	1	[	[	X
fbem-20425	25	2	5	5	NUM
fbem-20425	25	3	]	]	PUNCT
fbem-20425	25	4	,	,	PUNCT
fbem-20425	25	5	because	because	SCONJ
fbem-20425	25	6	management	management	NOUN
fbem-20425	25	7	personnel	personnel	NOUN
fbem-20425	25	8	have	have	VERB
fbem-20425	25	9	their	their	PRON
fbem-20425	25	10	own	own	ADJ
fbem-20425	25	11	position	position	NOUN
fbem-20425	25	12	advantages	advantage	NOUN
fbem-20425	25	13	,	,	PUNCT
fbem-20425	25	14	and	and	CCONJ
fbem-20425	25	15	the	the	DET
fbem-20425	25	16	means	mean	NOUN
fbem-20425	25	17	of	of	ADP
fbem-20425	25	18	fraud	fraud	NOUN
fbem-20425	25	19	are	be	AUX
fbem-20425	25	20	more	more	ADV
fbem-20425	25	21	covert	covert	ADJ
fbem-20425	25	22	and	and	CCONJ
fbem-20425	25	23	diverse	diverse	ADJ
fbem-20425	25	24	,	,	PUNCT
fbem-20425	25	25	making	make	VERB
fbem-20425	25	26	it	it	PRON
fbem-20425	25	27	less	less	ADV
fbem-20425	25	28	likely	likely	ADJ
fbem-20425	25	29	to	to	PART
fbem-20425	25	30	be	be	AUX
fbem-20425	25	31	detected	detect	VERB
fbem-20425	25	32	.	.	PUNCT
fbem-20425	26	1	secondly	secondly	ADV
fbem-20425	26	2	,	,	PUNCT
fbem-20425	26	3	financial	financial	ADJ
fbem-20425	26	4	fraud	fraud	NOUN
fbem-20425	26	5	is	be	AUX
fbem-20425	26	6	generally	generally	ADV
fbem-20425	26	7	the	the	DET
fbem-20425	26	8	subjective	subjective	ADJ
fbem-20425	26	9	and	and	CCONJ
fbem-20425	26	10	intentional	intentional	ADJ
fbem-20425	26	11	behavior	behavior	NOUN
fbem-20425	26	12	of	of	ADP
fbem-20425	26	13	relevant	relevant	ADJ
fbem-20425	26	14	personnel	personnel	NOUN
fbem-20425	26	15	,	,	PUNCT
fbem-20425	26	16	which	which	PRON
fbem-20425	26	17	will	will	AUX
fbem-20425	26	18	be	be	AUX
fbem-20425	26	19	planned	plan	VERB
fbem-20425	26	20	to	to	PART
fbem-20425	26	21	achieve	achieve	VERB
fbem-20425	26	22	hidden	hidden	ADJ
fbem-20425	26	23	purposes	purpose	NOUN
fbem-20425	26	24	.	.	PUNCT
fbem-20425	27	1	finally	finally	ADV
fbem-20425	27	2	,	,	PUNCT
fbem-20425	27	3	financial	financial	ADJ
fbem-20425	27	4	fraud	fraud	NOUN
fbem-20425	27	5	is	be	AUX
fbem-20425	27	6	generally	generally	ADV
fbem-20425	27	7	an	an	DET
fbem-20425	27	8	act	act	NOUN
fbem-20425	27	9	that	that	PRON
fbem-20425	27	10	goes	go	VERB
fbem-20425	27	11	against	against	ADP
fbem-20425	27	12	authenticity	authenticity	NOUN
fbem-20425	27	13	,	,	PUNCT
fbem-20425	27	14	embellishing	embellish	VERB
fbem-20425	27	15	financial	financial	ADJ
fbem-20425	27	16	statements	statement	NOUN
fbem-20425	27	17	through	through	ADP
fbem-20425	27	18	various	various	ADJ
fbem-20425	27	19	means	mean	NOUN
fbem-20425	27	20	,	,	PUNCT
fbem-20425	27	21	and	and	CCONJ
fbem-20425	27	22	even	even	ADV
fbem-20425	27	23	forging	forge	VERB
fbem-20425	27	24	business	business	NOUN
fbem-20425	27	25	transactions	transaction	NOUN
fbem-20425	27	26	and	and	CCONJ
fbem-20425	27	27	fabricating	fabricate	VERB
fbem-20425	27	28	numbers	number	NOUN
fbem-20425	27	29	to	to	PART
fbem-20425	27	30	achieve	achieve	VERB
fbem-20425	27	31	the	the	DET
fbem-20425	27	32	purpose	purpose	NOUN
fbem-20425	27	33	of	of	ADP
fbem-20425	27	34	financial	financial	ADJ
fbem-20425	27	35	cosmetic	cosmetic	ADJ
fbem-20425	27	36	surgery	surgery	NOUN
fbem-20425	27	37	.	.	PUNCT
fbem-20425	28	1	2	2	X
fbem-20425	28	2	.	.	X
fbem-20425	28	3	business	business	NOUN
fbem-20425	28	4	ethics	ethic	NOUN
fbem-20425	28	5	and	and	CCONJ
fbem-20425	28	6	accounting	account	VERB
fbem-20425	28	7	professional	professional	ADJ
fbem-20425	28	8	ethics	ethic	NOUN
fbem-20425	28	9	in	in	ADP
fbem-20425	28	10	financial	financial	ADJ
fbem-20425	28	11	fraud	fraud	NOUN
fbem-20425	28	12	2.1	2.1	NUM
fbem-20425	28	13	.	.	PUNCT
fbem-20425	29	1	from	from	ADP
fbem-20425	29	2	the	the	DET
fbem-20425	29	3	perspective	perspective	NOUN
fbem-20425	29	4	of	of	ADP
fbem-20425	29	5	senior	senior	ADJ
fbem-20425	29	6	management	management	NOUN
fbem-20425	29	7	in	in	ADP
fbem-20425	29	8	the	the	DET
fbem-20425	29	9	company	company	NOUN
fbem-20425	29	10	for	for	ADP
fbem-20425	29	11	enterprises	enterprise	NOUN
fbem-20425	29	12	,	,	PUNCT
fbem-20425	29	13	especially	especially	ADV
fbem-20425	29	14	listed	list	VERB
fbem-20425	29	15	companies	company	NOUN
fbem-20425	29	16	,	,	PUNCT
fbem-20425	29	17	the	the	DET
fbem-20425	29	18	main	main	ADJ
fbem-20425	29	19	motivation	motivation	NOUN
fbem-20425	29	20	for	for	ADP
fbem-20425	29	21	financial	financial	ADJ
fbem-20425	29	22	fraud	fraud	NOUN
fbem-20425	29	23	is	be	AUX
fbem-20425	29	24	to	to	PART
fbem-20425	29	25	beautify	beautify	VERB
fbem-20425	29	26	financial	financial	ADJ
fbem-20425	29	27	statements	statement	NOUN
fbem-20425	29	28	in	in	ADP
fbem-20425	29	29	order	order	NOUN
fbem-20425	29	30	to	to	PART
fbem-20425	29	31	achieve	achieve	VERB
fbem-20425	29	32	a	a	DET
fbem-20425	29	33	series	series	NOUN
fbem-20425	29	34	of	of	ADP
fbem-20425	29	35	utilitarian	utilitarian	ADJ
fbem-20425	29	36	goals	goal	NOUN
fbem-20425	29	37	such	such	ADJ
fbem-20425	29	38	as	as	ADP
fbem-20425	29	39	financing	financing	NOUN
fbem-20425	29	40	,	,	PUNCT
fbem-20425	29	41	improving	improve	VERB
fbem-20425	29	42	personal	personal	ADJ
fbem-20425	29	43	and	and	CCONJ
fbem-20425	29	44	corporate	corporate	ADJ
fbem-20425	29	45	visibility	visibility	NOUN
fbem-20425	29	46	.	.	PUNCT
fbem-20425	30	1	some	some	PRON
fbem-20425	30	2	of	of	ADP
fbem-20425	30	3	the	the	DET
fbem-20425	30	4	managers	manager	NOUN
fbem-20425	30	5	failed	fail	VERB
fbem-20425	30	6	to	to	PART
fbem-20425	30	7	fulfill	fulfill	VERB
fbem-20425	30	8	their	their	PRON
fbem-20425	30	9	responsibilities	responsibility	NOUN
fbem-20425	30	10	of	of	ADP
fbem-20425	30	11	protecting	protect	VERB
fbem-20425	30	12	shareholder	shareholder	NOUN
fbem-20425	30	13	interests	interest	NOUN
fbem-20425	30	14	and	and	CCONJ
fbem-20425	30	15	mutual	mutual	ADJ
fbem-20425	30	16	supervision	supervision	NOUN
fbem-20425	30	17	,	,	PUNCT
fbem-20425	30	18	not	not	PART
fbem-20425	30	19	only	only	ADV
fbem-20425	30	20	failing	fail	VERB
fbem-20425	30	21	to	to	PART
fbem-20425	30	22	fulfill	fulfill	VERB
fbem-20425	30	23	their	their	PRON
fbem-20425	30	24	duty	duty	NOUN
fbem-20425	30	25	of	of	ADP
fbem-20425	30	26	diligence	diligence	NOUN
fbem-20425	30	27	;	;	PUNCT
fbem-20425	30	28	some	some	DET
fbem-20425	30	29	managers	manager	NOUN
fbem-20425	30	30	are	be	AUX
fbem-20425	30	31	driven	drive	VERB
fbem-20425	30	32	by	by	ADP
fbem-20425	30	33	greed	greed	NOUN
fbem-20425	30	34	and	and	CCONJ
fbem-20425	30	35	even	even	ADV
fbem-20425	30	36	collude	collude	VERB
fbem-20425	30	37	with	with	ADP
fbem-20425	30	38	each	each	DET
fbem-20425	30	39	other	other	ADJ
fbem-20425	30	40	to	to	PART
fbem-20425	30	41	commit	commit	VERB
fbem-20425	30	42	fraud	fraud	NOUN
fbem-20425	30	43	,	,	PUNCT
fbem-20425	30	44	abandoning	abandon	VERB
fbem-20425	30	45	the	the	DET
fbem-20425	30	46	proper	proper	ADJ
fbem-20425	30	47	business	business	NOUN
fbem-20425	30	48	ethics	ethic	NOUN
fbem-20425	30	49	,	,	PUNCT
fbem-20425	30	50	violating	violate	VERB
fbem-20425	30	51	the	the	DET
fbem-20425	30	52	moral	moral	ADJ
fbem-20425	30	53	bottom	bottom	ADJ
fbem-20425	30	54	line	line	NOUN
fbem-20425	30	55	,	,	PUNCT
fbem-20425	30	56	and	and	CCONJ
fbem-20425	30	57	violating	violate	VERB
fbem-20425	30	58	the	the	DET
fbem-20425	30	59	law	law	NOUN
fbem-20425	30	60	.	.	PUNCT
fbem-20425	31	1	although	although	SCONJ
fbem-20425	31	2	financial	financial	ADJ
fbem-20425	31	3	fraud	fraud	NOUN
fbem-20425	31	4	may	may	AUX
fbem-20425	31	5	temporarily	temporarily	ADV
fbem-20425	31	6	help	help	VERB
fbem-20425	31	7	the	the	DET
fbem-20425	31	8	interests	interest	NOUN
fbem-20425	31	9	of	of	ADP
fbem-20425	31	10	enterprises	enterprise	NOUN
fbem-20425	31	11	or	or	CCONJ
fbem-20425	31	12	individuals	individual	NOUN
fbem-20425	31	13	,	,	PUNCT
fbem-20425	31	14	in	in	ADP
fbem-20425	31	15	the	the	DET
fbem-20425	31	16	long	long	ADJ
fbem-20425	31	17	run	run	NOUN
fbem-20425	31	18	,	,	PUNCT
fbem-20425	31	19	it	it	PRON
fbem-20425	31	20	can	can	AUX
fbem-20425	31	21	lead	lead	VERB
fbem-20425	31	22	to	to	ADP
fbem-20425	31	23	a	a	DET
fbem-20425	31	24	vicious	vicious	ADJ
fbem-20425	31	25	cycle	cycle	NOUN
fbem-20425	31	26	of	of	ADP
fbem-20425	31	27	economic	economic	ADJ
fbem-20425	31	28	growth	growth	NOUN
fbem-20425	31	29	between	between	ADP
fbem-20425	31	30	enterprises	enterprise	NOUN
fbem-20425	31	31	and	and	CCONJ
fbem-20425	31	32	15	15	NUM
fbem-20425	31	33	society	society	NOUN
fbem-20425	31	34	,	,	PUNCT
fbem-20425	31	35	with	with	ADP
fbem-20425	31	36	no	no	DET
fbem-20425	31	37	rise	rise	NOUN
fbem-20425	31	38	but	but	CCONJ
fbem-20425	31	39	retreat	retreat	NOUN
fbem-20425	31	40	.	.	PUNCT
fbem-20425	32	1	it	it	PRON
fbem-20425	32	2	also	also	ADV
fbem-20425	32	3	goes	go	VERB
fbem-20425	32	4	against	against	ADP
fbem-20425	32	5	the	the	DET
fbem-20425	32	6	ideal	ideal	ADJ
fbem-20425	32	7	order	order	NOUN
fbem-20425	32	8	of	of	ADP
fbem-20425	32	9	harmony	harmony	NOUN
fbem-20425	32	10	between	between	ADP
fbem-20425	32	11	economy	economy	NOUN
fbem-20425	32	12	,	,	PUNCT
fbem-20425	32	13	justice	justice	NOUN
fbem-20425	32	14	,	,	PUNCT
fbem-20425	32	15	and	and	CCONJ
fbem-20425	32	16	humanity	humanity	NOUN
fbem-20425	32	17	in	in	ADP
fbem-20425	32	18	society	society	NOUN
fbem-20425	32	19	.	.	PUNCT
fbem-20425	33	1	2.2	2.2	NUM
fbem-20425	33	2	.	.	PUNCT
fbem-20425	34	1	from	from	ADP
fbem-20425	34	2	the	the	DET
fbem-20425	34	3	perspective	perspective	NOUN
fbem-20425	34	4	of	of	ADP
fbem-20425	34	5	internal	internal	ADJ
fbem-20425	34	6	accounting	accounting	NOUN
fbem-20425	34	7	personnel	personnel	NOUN
fbem-20425	34	8	within	within	ADP
fbem-20425	34	9	the	the	DET
fbem-20425	34	10	company	company	NOUN
fbem-20425	34	11	if	if	SCONJ
fbem-20425	34	12	the	the	DET
fbem-20425	34	13	professional	professional	ADJ
fbem-20425	34	14	ability	ability	NOUN
fbem-20425	34	15	of	of	ADP
fbem-20425	34	16	internal	internal	ADJ
fbem-20425	34	17	accounting	accounting	NOUN
fbem-20425	34	18	personnel	personnel	NOUN
fbem-20425	34	19	is	be	AUX
fbem-20425	34	20	insufficient	insufficient	ADJ
fbem-20425	34	21	,	,	PUNCT
fbem-20425	34	22	it	it	PRON
fbem-20425	34	23	is	be	AUX
fbem-20425	34	24	easy	easy	ADJ
fbem-20425	34	25	for	for	SCONJ
fbem-20425	34	26	them	they	PRON
fbem-20425	34	27	to	to	PART
fbem-20425	34	28	passively	passively	ADV
fbem-20425	34	29	engage	engage	VERB
fbem-20425	34	30	in	in	ADP
fbem-20425	34	31	financial	financial	ADJ
fbem-20425	34	32	fraud	fraud	NOUN
fbem-20425	34	33	and	and	CCONJ
fbem-20425	34	34	be	be	AUX
fbem-20425	34	35	kept	keep	VERB
fbem-20425	34	36	in	in	ADP
fbem-20425	34	37	the	the	DET
fbem-20425	34	38	dark	dark	NOUN
fbem-20425	34	39	by	by	ADP
fbem-20425	34	40	executives	executive	NOUN
fbem-20425	34	41	;	;	PUNCT
fbem-20425	34	42	due	due	ADP
fbem-20425	34	43	to	to	ADP
fbem-20425	34	44	the	the	DET
fbem-20425	34	45	fact	fact	NOUN
fbem-20425	34	46	that	that	SCONJ
fbem-20425	34	47	internal	internal	ADJ
fbem-20425	34	48	accounting	accounting	NOUN
fbem-20425	34	49	personnel	personnel	NOUN
fbem-20425	34	50	are	be	AUX
fbem-20425	34	51	employed	employ	VERB
fbem-20425	34	52	by	by	ADP
fbem-20425	34	53	enterprises	enterprise	NOUN
fbem-20425	34	54	or	or	CCONJ
fbem-20425	34	55	executives	executive	NOUN
fbem-20425	34	56	,	,	PUNCT
fbem-20425	34	57	there	there	PRON
fbem-20425	34	58	is	be	VERB
fbem-20425	34	59	a	a	DET
fbem-20425	34	60	high	high	ADJ
fbem-20425	34	61	risk	risk	NOUN
fbem-20425	34	62	of	of	ADP
fbem-20425	34	63	interference	interference	NOUN
fbem-20425	34	64	with	with	ADP
fbem-20425	34	65	their	their	PRON
fbem-20425	34	66	independence	independence	NOUN
fbem-20425	34	67	.	.	PUNCT
fbem-20425	35	1	they	they	PRON
fbem-20425	35	2	are	be	AUX
fbem-20425	35	3	subject	subject	ADJ
fbem-20425	35	4	to	to	ADP
fbem-20425	35	5	various	various	ADJ
fbem-20425	35	6	factors	factor	NOUN
fbem-20425	35	7	and	and	CCONJ
fbem-20425	35	8	assist	assist	VERB
fbem-20425	35	9	managers	manager	NOUN
fbem-20425	35	10	in	in	ADP
fbem-20425	35	11	financial	financial	ADJ
fbem-20425	35	12	fraud	fraud	NOUN
fbem-20425	35	13	,	,	PUNCT
fbem-20425	35	14	but	but	CCONJ
fbem-20425	35	15	it	it	PRON
fbem-20425	35	16	is	be	AUX
fbem-20425	35	17	obvious	obvious	ADJ
fbem-20425	35	18	that	that	SCONJ
fbem-20425	35	19	this	this	PRON
fbem-20425	35	20	is	be	AUX
fbem-20425	35	21	just	just	ADV
fbem-20425	35	22	drinking	drink	VERB
fbem-20425	35	23	poison	poison	NOUN
fbem-20425	35	24	to	to	PART
fbem-20425	35	25	quench	quench	VERB
fbem-20425	35	26	thirst	thirst	VERB
fbem-20425	35	27	;	;	PUNCT
fbem-20425	35	28	even	even	ADV
fbem-20425	35	29	some	some	DET
fbem-20425	35	30	accounting	accounting	NOUN
fbem-20425	35	31	personnel	personnel	NOUN
fbem-20425	35	32	lack	lack	VERB
fbem-20425	35	33	professional	professional	ADJ
fbem-20425	35	34	ethics	ethic	NOUN
fbem-20425	35	35	,	,	PUNCT
fbem-20425	35	36	and	and	CCONJ
fbem-20425	35	37	in	in	ADP
fbem-20425	35	38	the	the	DET
fbem-20425	35	39	face	face	NOUN
fbem-20425	35	40	of	of	ADP
fbem-20425	35	41	financial	financial	ADJ
fbem-20425	35	42	fraud	fraud	NOUN
fbem-20425	35	43	in	in	ADP
fbem-20425	35	44	enterprises	enterprise	NOUN
fbem-20425	35	45	,	,	PUNCT
fbem-20425	35	46	they	they	PRON
fbem-20425	35	47	not	not	PART
fbem-20425	35	48	only	only	ADV
fbem-20425	35	49	fail	fail	VERB
fbem-20425	35	50	to	to	PART
fbem-20425	35	51	stop	stop	VERB
fbem-20425	35	52	reporting	report	VERB
fbem-20425	35	53	in	in	ADP
fbem-20425	35	54	a	a	DET
fbem-20425	35	55	timely	timely	ADJ
fbem-20425	35	56	manner	manner	NOUN
fbem-20425	35	57	,	,	PUNCT
fbem-20425	35	58	but	but	CCONJ
fbem-20425	35	59	also	also	ADV
fbem-20425	35	60	actively	actively	ADV
fbem-20425	35	61	violate	violate	VERB
fbem-20425	35	62	the	the	DET
fbem-20425	35	63	eight	eight	NUM
fbem-20425	35	64	principles	principle	NOUN
fbem-20425	35	65	of	of	ADP
fbem-20425	35	66	accounting	account	VERB
fbem-20425	35	67	professional	professional	ADJ
fbem-20425	35	68	ethics	ethic	NOUN
fbem-20425	35	69	,	,	PUNCT
fbem-20425	35	70	participate	participate	VERB
fbem-20425	35	71	in	in	ADP
fbem-20425	35	72	it	it	PRON
fbem-20425	35	73	,	,	PUNCT
fbem-20425	35	74	collude	collude	VERB
fbem-20425	35	75	with	with	ADP
fbem-20425	35	76	managers	manager	NOUN
fbem-20425	35	77	,	,	PUNCT
fbem-20425	35	78	and	and	CCONJ
fbem-20425	35	79	infringe	infringe	VERB
fbem-20425	35	80	on	on	ADP
fbem-20425	35	81	the	the	DET
fbem-20425	35	82	interests	interest	NOUN
fbem-20425	35	83	of	of	ADP
fbem-20425	35	84	shareholders	shareholder	NOUN
fbem-20425	35	85	and	and	CCONJ
fbem-20425	35	86	the	the	DET
fbem-20425	35	87	overall	overall	ADJ
fbem-20425	35	88	enterprise	enterprise	NOUN
fbem-20425	35	89	.	.	PUNCT
fbem-20425	36	1	this	this	PRON
fbem-20425	36	2	not	not	PART
fbem-20425	36	3	only	only	ADV
fbem-20425	36	4	lowers	lower	VERB
fbem-20425	36	5	one	one	NOUN
fbem-20425	36	6	's	's	PART
fbem-20425	36	7	professional	professional	ADJ
fbem-20425	36	8	ethics	ethic	NOUN
fbem-20425	36	9	and	and	CCONJ
fbem-20425	36	10	reputation	reputation	NOUN
fbem-20425	36	11	,	,	PUNCT
fbem-20425	36	12	but	but	CCONJ
fbem-20425	36	13	also	also	ADV
fbem-20425	36	14	damages	damage	VERB
fbem-20425	36	15	the	the	DET
fbem-20425	36	16	reputation	reputation	NOUN
fbem-20425	36	17	of	of	ADP
fbem-20425	36	18	the	the	DET
fbem-20425	36	19	enterprise	enterprise	NOUN
fbem-20425	36	20	.	.	PUNCT
fbem-20425	37	1	this	this	PRON
fbem-20425	37	2	will	will	AUX
fbem-20425	37	3	lead	lead	VERB
fbem-20425	37	4	to	to	ADP
fbem-20425	37	5	accounting	accounting	NOUN
fbem-20425	37	6	personnel	personnel	NOUN
fbem-20425	37	7	bearing	bear	VERB
fbem-20425	37	8	administrative	administrative	ADJ
fbem-20425	37	9	responsibilities	responsibility	NOUN
fbem-20425	37	10	and	and	CCONJ
fbem-20425	37	11	imposing	impose	VERB
fbem-20425	37	12	fines	fine	NOUN
fbem-20425	37	13	,	,	PUNCT
fbem-20425	37	14	and	and	CCONJ
fbem-20425	37	15	may	may	AUX
fbem-20425	37	16	even	even	ADV
fbem-20425	37	17	result	result	VERB
fbem-20425	37	18	in	in	ADP
fbem-20425	37	19	being	be	AUX
fbem-20425	37	20	banned	ban	VERB
fbem-20425	37	21	from	from	ADP
fbem-20425	37	22	the	the	DET
fbem-20425	37	23	market	market	NOUN
fbem-20425	37	24	,	,	PUNCT
fbem-20425	37	25	which	which	PRON
fbem-20425	37	26	is	be	AUX
fbem-20425	37	27	not	not	PART
fbem-20425	37	28	worth	worth	ADJ
fbem-20425	37	29	the	the	DET
fbem-20425	37	30	loss	loss	NOUN
fbem-20425	37	31	.	.	PUNCT
fbem-20425	38	1	2.3	2.3	NUM
fbem-20425	38	2	.	.	PUNCT
fbem-20425	39	1	from	from	ADP
fbem-20425	39	2	the	the	DET
fbem-20425	39	3	perspective	perspective	NOUN
fbem-20425	39	4	of	of	ADP
fbem-20425	39	5	intermediary	intermediary	ADJ
fbem-20425	39	6	auditors	auditor	NOUN
fbem-20425	39	7	in	in	ADP
fbem-20425	39	8	reality	reality	NOUN
fbem-20425	39	9	,	,	PUNCT
fbem-20425	39	10	in	in	ADP
fbem-20425	39	11	the	the	DET
fbem-20425	39	12	administrative	administrative	ADJ
fbem-20425	39	13	penalty	penalty	NOUN
fbem-20425	39	14	catalog	catalog	NOUN
fbem-20425	39	15	of	of	ADP
fbem-20425	39	16	the	the	DET
fbem-20425	39	17	china	china	PROPN
fbem-20425	39	18	securities	securities	PROPN
fbem-20425	39	19	regulatory	regulatory	PROPN
fbem-20425	39	20	commission	commission	PROPN
fbem-20425	39	21	,	,	PUNCT
fbem-20425	39	22	it	it	PRON
fbem-20425	39	23	can	can	AUX
fbem-20425	39	24	be	be	AUX
fbem-20425	39	25	seen	see	VERB
fbem-20425	39	26	that	that	SCONJ
fbem-20425	39	27	many	many	ADJ
fbem-20425	39	28	financial	financial	ADJ
fbem-20425	39	29	fraud	fraud	NOUN
fbem-20425	39	30	enterprises	enterprise	NOUN
fbem-20425	39	31	have	have	AUX
fbem-20425	39	32	been	be	AUX
fbem-20425	39	33	punished	punish	VERB
fbem-20425	39	34	by	by	ADP
fbem-20425	39	35	the	the	DET
fbem-20425	39	36	commission	commission	NOUN
fbem-20425	39	37	along	along	ADP
fbem-20425	39	38	with	with	ADP
fbem-20425	39	39	auditors	auditor	NOUN
fbem-20425	39	40	.	.	PUNCT
fbem-20425	40	1	apart	apart	ADV
fbem-20425	40	2	from	from	ADP
fbem-20425	40	3	conspiring	conspire	VERB
fbem-20425	40	4	,	,	PUNCT
fbem-20425	40	5	the	the	DET
fbem-20425	40	6	reason	reason	NOUN
fbem-20425	40	7	is	be	AUX
fbem-20425	40	8	that	that	SCONJ
fbem-20425	40	9	"	"	PUNCT
fbem-20425	40	10	in	in	ADP
fbem-20425	40	11	the	the	DET
fbem-20425	40	12	process	process	NOUN
fbem-20425	40	13	of	of	ADP
fbem-20425	40	14	auditing	auditing	NOUN
fbem-20425	40	15	,	,	PUNCT
fbem-20425	40	16	auditors	auditor	NOUN
fbem-20425	40	17	fail	fail	VERB
fbem-20425	40	18	to	to	PART
fbem-20425	40	19	maintain	maintain	VERB
fbem-20425	40	20	the	the	DET
fbem-20425	40	21	professional	professional	ADJ
fbem-20425	40	22	attention	attention	NOUN
fbem-20425	40	23	they	they	PRON
fbem-20425	40	24	deserve	deserve	VERB
fbem-20425	40	25	,	,	PUNCT
fbem-20425	40	26	or	or	CCONJ
fbem-20425	40	27	fail	fail	VERB
fbem-20425	40	28	to	to	PART
fbem-20425	40	29	be	be	AUX
fbem-20425	40	30	diligent	diligent	ADJ
fbem-20425	40	31	and	and	CCONJ
fbem-20425	40	32	responsible	responsible	ADJ
fbem-20425	40	33	in	in	ADP
fbem-20425	40	34	auditing	auditing	NOUN
fbem-20425	40	35	business	business	NOUN
fbem-20425	40	36	"	"	PUNCT
fbem-20425	40	37	,	,	PUNCT
fbem-20425	40	38	and	and	CCONJ
fbem-20425	40	39	are	be	AUX
fbem-20425	40	40	punished	punish	VERB
fbem-20425	40	41	with	with	ADP
fbem-20425	40	42	fines	fine	NOUN
fbem-20425	40	43	and	and	CCONJ
fbem-20425	40	44	market	market	NOUN
fbem-20425	40	45	bans	ban	NOUN
fbem-20425	40	46	.	.	PUNCT
fbem-20425	41	1	this	this	PRON
fbem-20425	41	2	indicates	indicate	VERB
fbem-20425	41	3	that	that	SCONJ
fbem-20425	41	4	many	many	ADJ
fbem-20425	41	5	third	third	ADJ
fbem-20425	41	6	-	-	PUNCT
fbem-20425	41	7	party	party	NOUN
fbem-20425	41	8	intermediaries	intermediary	NOUN
fbem-20425	41	9	lack	lack	VERB
fbem-20425	41	10	diligence	diligence	NOUN
fbem-20425	41	11	and	and	CCONJ
fbem-20425	41	12	professional	professional	ADJ
fbem-20425	41	13	competence	competence	NOUN
fbem-20425	41	14	.	.	PUNCT
fbem-20425	42	1	lack	lack	NOUN
fbem-20425	42	2	of	of	ADP
fbem-20425	42	3	professional	professional	ADJ
fbem-20425	42	4	ethics	ethic	NOUN
fbem-20425	42	5	and	and	CCONJ
fbem-20425	42	6	professional	professional	ADJ
fbem-20425	42	7	skepticism	skepticism	NOUN
fbem-20425	42	8	.	.	PUNCT
fbem-20425	43	1	some	some	DET
fbem-20425	43	2	audit	audit	NOUN
fbem-20425	43	3	companies	company	NOUN
fbem-20425	43	4	/	/	SYM
fbem-20425	43	5	auditors	auditor	NOUN
fbem-20425	43	6	have	have	AUX
fbem-20425	43	7	completely	completely	ADV
fbem-20425	43	8	let	let	VERB
fbem-20425	43	9	go	go	VERB
fbem-20425	43	10	of	of	ADP
fbem-20425	43	11	their	their	PRON
fbem-20425	43	12	professional	professional	ADJ
fbem-20425	43	13	ethics	ethic	NOUN
fbem-20425	43	14	and	and	CCONJ
fbem-20425	43	15	doubts	doubt	NOUN
fbem-20425	43	16	in	in	ADP
fbem-20425	43	17	the	the	DET
fbem-20425	43	18	face	face	NOUN
fbem-20425	43	19	of	of	ADP
fbem-20425	43	20	temptation	temptation	NOUN
fbem-20425	43	21	,	,	PUNCT
fbem-20425	43	22	and	and	CCONJ
fbem-20425	43	23	issue	issue	VERB
fbem-20425	43	24	unqualified	unqualified	ADJ
fbem-20425	43	25	audit	audit	NOUN
fbem-20425	43	26	reports	report	NOUN
fbem-20425	43	27	on	on	ADP
fbem-20425	43	28	problematic	problematic	ADJ
fbem-20425	43	29	financial	financial	ADJ
fbem-20425	43	30	reports	report	NOUN
fbem-20425	43	31	.	.	PUNCT
fbem-20425	44	1	regardless	regardless	ADV
fbem-20425	44	2	of	of	ADP
fbem-20425	44	3	the	the	DET
fbem-20425	44	4	type	type	NOUN
fbem-20425	44	5	,	,	PUNCT
fbem-20425	44	6	it	it	PRON
fbem-20425	44	7	is	be	AUX
fbem-20425	44	8	because	because	SCONJ
fbem-20425	44	9	auditors	auditor	NOUN
fbem-20425	44	10	have	have	AUX
fbem-20425	44	11	failed	fail	VERB
fbem-20425	44	12	to	to	PART
fbem-20425	44	13	maintain	maintain	VERB
fbem-20425	44	14	a	a	DET
fbem-20425	44	15	prudent	prudent	ADJ
fbem-20425	44	16	practical	practical	ADJ
fbem-20425	44	17	attitude	attitude	NOUN
fbem-20425	44	18	and	and	CCONJ
fbem-20425	44	19	strictly	strictly	ADV
fbem-20425	44	20	adhere	adhere	ADJ
fbem-20425	44	21	to	to	ADP
fbem-20425	44	22	the	the	DET
fbem-20425	44	23	bottom	bottom	ADJ
fbem-20425	44	24	line	line	NOUN
fbem-20425	44	25	of	of	ADP
fbem-20425	44	26	professional	professional	ADJ
fbem-20425	44	27	ethics	ethic	NOUN
fbem-20425	44	28	.	.	PUNCT
fbem-20425	45	1	3	3	X
fbem-20425	45	2	.	.	X
fbem-20425	45	3	suggestions	suggestion	NOUN
fbem-20425	45	4	on	on	ADP
fbem-20425	45	5	strengthening	strengthen	VERB
fbem-20425	45	6	business	business	NOUN
fbem-20425	45	7	ethics	ethic	NOUN
fbem-20425	45	8	construction	construction	NOUN
fbem-20425	45	9	and	and	CCONJ
fbem-20425	45	10	improving	improve	VERB
fbem-20425	45	11	accounting	account	VERB
fbem-20425	45	12	professional	professional	ADJ
fbem-20425	45	13	ethics	ethic	NOUN
fbem-20425	45	14	3.1	3.1	NUM
fbem-20425	45	15	.	.	PUNCT
fbem-20425	45	16	improving	improve	VERB
fbem-20425	45	17	corporate	corporate	ADJ
fbem-20425	45	18	governance	governance	NOUN
fbem-20425	45	19	mechanisms	mechanism	NOUN
fbem-20425	45	20	and	and	CCONJ
fbem-20425	45	21	cultivating	cultivate	VERB
fbem-20425	45	22	business	business	NOUN
fbem-20425	45	23	ethics	ethic	NOUN
fbem-20425	45	24	correctly	correctly	ADV
fbem-20425	45	25	enterprises	enterprise	NOUN
fbem-20425	45	26	should	should	AUX
fbem-20425	45	27	strengthen	strengthen	VERB
fbem-20425	45	28	their	their	PRON
fbem-20425	45	29	internal	internal	ADJ
fbem-20425	45	30	controls	control	NOUN
fbem-20425	45	31	,	,	PUNCT
fbem-20425	45	32	intentionally	intentionally	ADV
fbem-20425	45	33	decentralize	decentralize	VERB
fbem-20425	45	34	power	power	NOUN
fbem-20425	45	35	among	among	ADP
fbem-20425	45	36	departments	department	NOUN
fbem-20425	45	37	,	,	PUNCT
fbem-20425	45	38	allocate	allocate	ADJ
fbem-20425	45	39	departments	department	NOUN
fbem-20425	45	40	reasonably	reasonably	ADV
fbem-20425	45	41	,	,	PUNCT
fbem-20425	45	42	and	and	CCONJ
fbem-20425	45	43	constrain	constrain	VERB
fbem-20425	45	44	each	each	DET
fbem-20425	45	45	other	other	ADJ
fbem-20425	45	46	among	among	ADP
fbem-20425	45	47	departments	department	NOUN
fbem-20425	45	48	and	and	CCONJ
fbem-20425	45	49	executives	executive	NOUN
fbem-20425	45	50	to	to	PART
fbem-20425	45	51	avoid	avoid	VERB
fbem-20425	45	52	situations	situation	NOUN
fbem-20425	45	53	where	where	SCONJ
fbem-20425	45	54	important	important	ADJ
fbem-20425	45	55	matters	matter	NOUN
fbem-20425	45	56	are	be	AUX
fbem-20425	45	57	discussed	discuss	VERB
fbem-20425	45	58	in	in	ADP
fbem-20425	45	59	one	one	NUM
fbem-20425	45	60	voice	voice	NOUN
fbem-20425	45	61	.	.	PUNCT
fbem-20425	46	1	when	when	SCONJ
fbem-20425	46	2	cultivating	cultivate	VERB
fbem-20425	46	3	corporate	corporate	ADJ
fbem-20425	46	4	culture	culture	NOUN
fbem-20425	46	5	,	,	PUNCT
fbem-20425	46	6	it	it	PRON
fbem-20425	46	7	is	be	AUX
fbem-20425	46	8	also	also	ADV
fbem-20425	46	9	important	important	ADJ
fbem-20425	46	10	to	to	PART
fbem-20425	46	11	focus	focus	VERB
fbem-20425	46	12	on	on	ADP
fbem-20425	46	13	cultivating	cultivate	VERB
fbem-20425	46	14	a	a	DET
fbem-20425	46	15	business	business	NOUN
fbem-20425	46	16	ethics	ethic	NOUN
fbem-20425	46	17	concept	concept	NOUN
fbem-20425	46	18	centered	center	VERB
fbem-20425	46	19	on	on	ADP
fbem-20425	46	20	honest	honest	ADJ
fbem-20425	46	21	operation	operation	NOUN
fbem-20425	46	22	,	,	PUNCT
fbem-20425	46	23	fair	fair	ADJ
fbem-20425	46	24	competition	competition	NOUN
fbem-20425	46	25	,	,	PUNCT
fbem-20425	46	26	and	and	CCONJ
fbem-20425	46	27	respect	respect	NOUN
fbem-20425	46	28	for	for	ADP
fbem-20425	46	29	employee	employee	NOUN
fbem-20425	46	30	rights	right	NOUN
fbem-20425	46	31	.	.	PUNCT
fbem-20425	47	1	social	social	ADJ
fbem-20425	47	2	responsibility	responsibility	NOUN
fbem-20425	47	3	should	should	AUX
fbem-20425	47	4	be	be	AUX
fbem-20425	47	5	taken	take	VERB
fbem-20425	47	6	seriously	seriously	ADV
fbem-20425	47	7	and	and	CCONJ
fbem-20425	47	8	undertaken	undertake	VERB
fbem-20425	47	9	.	.	PUNCT
fbem-20425	48	1	through	through	ADP
fbem-20425	48	2	the	the	DET
fbem-20425	48	3	implementation	implementation	NOUN
fbem-20425	48	4	of	of	ADP
fbem-20425	48	5	business	business	NOUN
fbem-20425	48	6	ethics	ethic	NOUN
fbem-20425	48	7	concepts	concept	NOUN
fbem-20425	48	8	,	,	PUNCT
fbem-20425	48	9	a	a	DET
fbem-20425	48	10	good	good	ADJ
fbem-20425	48	11	corporate	corporate	ADJ
fbem-20425	48	12	image	image	NOUN
fbem-20425	48	13	can	can	AUX
fbem-20425	48	14	be	be	AUX
fbem-20425	48	15	achieved	achieve	VERB
fbem-20425	48	16	[	[	PUNCT
fbem-20425	48	17	8	8	NUM
fbem-20425	48	18	]	]	PUNCT
fbem-20425	48	19	.	.	PUNCT
fbem-20425	49	1	this	this	PRON
fbem-20425	49	2	can	can	AUX
fbem-20425	49	3	also	also	ADV
fbem-20425	49	4	become	become	VERB
fbem-20425	49	5	the	the	DET
fbem-20425	49	6	intangible	intangible	ADJ
fbem-20425	49	7	asset	asset	NOUN
fbem-20425	49	8	of	of	ADP
fbem-20425	49	9	a	a	DET
fbem-20425	49	10	company	company	NOUN
fbem-20425	49	11	's	's	PART
fbem-20425	49	12	reputation	reputation	NOUN
fbem-20425	49	13	,	,	PUNCT
fbem-20425	49	14	breaking	break	VERB
fbem-20425	49	15	free	free	ADJ
fbem-20425	49	16	from	from	ADP
fbem-20425	49	17	the	the	DET
fbem-20425	49	18	vicious	vicious	ADJ
fbem-20425	49	19	cycle	cycle	NOUN
fbem-20425	49	20	of	of	ADP
fbem-20425	49	21	"	"	PUNCT
fbem-20425	49	22	merchant	merchant	NOUN
fbem-20425	49	23	interests	interest	NOUN
fbem-20425	49	24	first	first	ADV
fbem-20425	49	25	"	"	PUNCT
fbem-20425	49	26	and	and	CCONJ
fbem-20425	49	27	"	"	PUNCT
fbem-20425	49	28	unethical	unethical	ADJ
fbem-20425	49	29	business	business	NOUN
fbem-20425	49	30	myths	myth	NOUN
fbem-20425	49	31	"	"	PUNCT
fbem-20425	49	32	.	.	PUNCT
fbem-20425	50	1	enterprise	enterprise	NOUN
fbem-20425	50	2	executives	executive	NOUN
fbem-20425	50	3	should	should	AUX
fbem-20425	50	4	also	also	ADV
fbem-20425	50	5	fully	fully	ADV
fbem-20425	50	6	consider	consider	VERB
fbem-20425	50	7	long	long	ADJ
fbem-20425	50	8	-	-	PUNCT
fbem-20425	50	9	term	term	NOUN
fbem-20425	50	10	interests	interest	NOUN
fbem-20425	50	11	,	,	PUNCT
fbem-20425	50	12	not	not	PART
fbem-20425	50	13	only	only	ADV
fbem-20425	50	14	economic	economic	ADJ
fbem-20425	50	15	interests	interest	NOUN
fbem-20425	50	16	,	,	PUNCT
fbem-20425	50	17	but	but	CCONJ
fbem-20425	50	18	also	also	ADV
fbem-20425	50	19	the	the	DET
fbem-20425	50	20	overall	overall	ADJ
fbem-20425	50	21	social	social	ADJ
fbem-20425	50	22	interests	interest	NOUN
fbem-20425	50	23	.	.	PUNCT
fbem-20425	51	1	enterprises	enterprise	NOUN
fbem-20425	51	2	can	can	AUX
fbem-20425	51	3	establish	establish	VERB
fbem-20425	51	4	independent	independent	ADJ
fbem-20425	51	5	internal	internal	ADJ
fbem-20425	51	6	self	self	NOUN
fbem-20425	51	7	inspection	inspection	NOUN
fbem-20425	51	8	agencies	agency	NOUN
fbem-20425	51	9	that	that	PRON
fbem-20425	51	10	are	be	AUX
fbem-20425	51	11	independent	independent	ADJ
fbem-20425	51	12	of	of	ADP
fbem-20425	51	13	other	other	ADJ
fbem-20425	51	14	departments	department	NOUN
fbem-20425	51	15	to	to	PART
fbem-20425	51	16	ensure	ensure	VERB
fbem-20425	51	17	the	the	DET
fbem-20425	51	18	high	high	ADJ
fbem-20425	51	19	independence	independence	NOUN
fbem-20425	51	20	of	of	ADP
fbem-20425	51	21	internal	internal	ADJ
fbem-20425	51	22	auditors	auditor	NOUN
fbem-20425	51	23	.	.	PUNCT
fbem-20425	52	1	3.2	3.2	NUM
fbem-20425	52	2	.	.	PUNCT
fbem-20425	52	3	improve	improve	VERB
fbem-20425	52	4	the	the	DET
fbem-20425	52	5	ability	ability	NOUN
fbem-20425	52	6	of	of	ADP
fbem-20425	52	7	accounting	accounting	NOUN
fbem-20425	52	8	personnel	personnel	NOUN
fbem-20425	52	9	and	and	CCONJ
fbem-20425	52	10	strengthen	strengthen	VERB
fbem-20425	52	11	professional	professional	ADJ
fbem-20425	52	12	ethics	ethic	NOUN
fbem-20425	52	13	concepts	concept	NOUN
fbem-20425	52	14	accounting	account	VERB
fbem-20425	52	15	personnel	personnel	NOUN
fbem-20425	52	16	should	should	AUX
fbem-20425	52	17	not	not	PART
fbem-20425	52	18	only	only	ADV
fbem-20425	52	19	have	have	VERB
fbem-20425	52	20	practical	practical	ADJ
fbem-20425	52	21	skills	skill	NOUN
fbem-20425	52	22	,	,	PUNCT
fbem-20425	52	23	but	but	CCONJ
fbem-20425	52	24	also	also	ADV
fbem-20425	52	25	pay	pay	VERB
fbem-20425	52	26	attention	attention	NOUN
fbem-20425	52	27	to	to	ADP
fbem-20425	52	28	the	the	DET
fbem-20425	52	29	learning	learning	NOUN
fbem-20425	52	30	and	and	CCONJ
fbem-20425	52	31	improvement	improvement	NOUN
fbem-20425	52	32	of	of	ADP
fbem-20425	52	33	professional	professional	ADJ
fbem-20425	52	34	ethics	ethic	NOUN
fbem-20425	52	35	.	.	PUNCT
fbem-20425	53	1	whether	whether	SCONJ
fbem-20425	53	2	accounting	accounting	NOUN
fbem-20425	53	3	personnel	personnel	NOUN
fbem-20425	53	4	have	have	VERB
fbem-20425	53	5	professional	professional	ADJ
fbem-20425	53	6	ethics	ethic	NOUN
fbem-20425	53	7	is	be	AUX
fbem-20425	53	8	related	relate	VERB
fbem-20425	53	9	to	to	ADP
fbem-20425	53	10	the	the	DET
fbem-20425	53	11	authenticity	authenticity	NOUN
fbem-20425	53	12	and	and	CCONJ
fbem-20425	53	13	reliability	reliability	NOUN
fbem-20425	53	14	of	of	ADP
fbem-20425	53	15	various	various	ADJ
fbem-20425	53	16	financial	financial	ADJ
fbem-20425	53	17	data	datum	NOUN
fbem-20425	53	18	of	of	ADP
fbem-20425	53	19	the	the	DET
fbem-20425	53	20	enterprise	enterprise	NOUN
fbem-20425	53	21	.	.	PUNCT
fbem-20425	54	1	accounting	accounting	NOUN
fbem-20425	54	2	professionals	professional	NOUN
fbem-20425	54	3	should	should	AUX
fbem-20425	54	4	enhance	enhance	VERB
fbem-20425	54	5	their	their	PRON
fbem-20425	54	6	abilities	ability	NOUN
fbem-20425	54	7	,	,	PUNCT
fbem-20425	54	8	strengthen	strengthen	VERB
fbem-20425	54	9	their	their	PRON
fbem-20425	54	10	professional	professional	ADJ
fbem-20425	54	11	ethics	ethic	NOUN
fbem-20425	54	12	,	,	PUNCT
fbem-20425	54	13	and	and	CCONJ
fbem-20425	54	14	adhere	adhere	VERB
fbem-20425	54	15	to	to	ADP
fbem-20425	54	16	the	the	DET
fbem-20425	54	17	five	five	NUM
fbem-20425	54	18	principles	principle	NOUN
fbem-20425	54	19	of	of	ADP
fbem-20425	54	20	honesty	honesty	NOUN
fbem-20425	54	21	,	,	PUNCT
fbem-20425	54	22	objectivity	objectivity	NOUN
fbem-20425	54	23	and	and	CCONJ
fbem-20425	54	24	impartiality	impartiality	NOUN
fbem-20425	54	25	,	,	PUNCT
fbem-20425	54	26	professional	professional	ADJ
fbem-20425	54	27	competence	competence	NOUN
fbem-20425	54	28	,	,	PUNCT
fbem-20425	54	29	and	and	CCONJ
fbem-20425	54	30	diligent	diligent	ADJ
fbem-20425	54	31	and	and	CCONJ
fbem-20425	54	32	responsible	responsible	ADJ
fbem-20425	54	33	obligations	obligation	NOUN
fbem-20425	54	34	,	,	PUNCT
fbem-20425	54	35	confidentiality	confidentiality	NOUN
fbem-20425	54	36	,	,	PUNCT
fbem-20425	54	37	and	and	CCONJ
fbem-20425	54	38	good	good	ADJ
fbem-20425	54	39	professional	professional	ADJ
fbem-20425	54	40	behavior	behavior	NOUN
fbem-20425	54	41	in	in	ADP
fbem-20425	54	42	accounting	accounting	NOUN
fbem-20425	54	43	practice	practice	NOUN
fbem-20425	54	44	.	.	PUNCT
fbem-20425	55	1	they	they	PRON
fbem-20425	55	2	should	should	AUX
fbem-20425	55	3	objectively	objectively	ADV
fbem-20425	55	4	and	and	CCONJ
fbem-20425	55	5	fairly	fairly	ADV
fbem-20425	55	6	record	record	VERB
fbem-20425	55	7	and	and	CCONJ
fbem-20425	55	8	organize	organize	VERB
fbem-20425	55	9	financial	financial	ADJ
fbem-20425	55	10	information	information	NOUN
fbem-20425	55	11	,	,	PUNCT
fbem-20425	55	12	not	not	PART
fbem-20425	55	13	be	be	AUX
fbem-20425	55	14	influenced	influence	VERB
fbem-20425	55	15	by	by	ADP
fbem-20425	55	16	subjective	subjective	ADJ
fbem-20425	55	17	or	or	CCONJ
fbem-20425	55	18	other	other	ADJ
fbem-20425	55	19	people	people	NOUN
fbem-20425	55	20	's	's	PART
fbem-20425	55	21	will	will	NOUN
fbem-20425	55	22	,	,	PUNCT
fbem-20425	55	23	and	and	CCONJ
fbem-20425	55	24	resolutely	resolutely	ADV
fbem-20425	55	25	avoid	avoid	VERB
fbem-20425	55	26	conformism	conformism	NOUN
fbem-20425	55	27	.	.	PUNCT
fbem-20425	56	1	they	they	PRON
fbem-20425	56	2	should	should	AUX
fbem-20425	56	3	firmly	firmly	ADV
fbem-20425	56	4	say	say	VERB
fbem-20425	56	5	no	no	INTJ
fbem-20425	56	6	to	to	ADP
fbem-20425	56	7	accounting	accounting	NOUN
fbem-20425	56	8	fraud	fraud	NOUN
fbem-20425	56	9	requirements	requirement	NOUN
fbem-20425	56	10	and	and	CCONJ
fbem-20425	56	11	accounting	accounting	NOUN
fbem-20425	56	12	fraud	fraud	NOUN
fbem-20425	56	13	behavior	behavior	NOUN
fbem-20425	56	14	.	.	PUNCT
fbem-20425	57	1	3.3	3.3	NUM
fbem-20425	57	2	.	.	PUNCT
fbem-20425	58	1	maintaining	maintain	VERB
fbem-20425	58	2	strong	strong	ADJ
fbem-20425	58	3	independence	independence	NOUN
fbem-20425	58	4	in	in	ADP
fbem-20425	58	5	auditing	auditing	NOUN
fbem-20425	58	6	requires	require	VERB
fbem-20425	58	7	professional	professional	ADJ
fbem-20425	58	8	attention	attention	NOUN
fbem-20425	58	9	in	in	ADP
fbem-20425	58	10	practice	practice	NOUN
fbem-20425	58	11	before	before	ADP
fbem-20425	58	12	signing	sign	VERB
fbem-20425	58	13	the	the	DET
fbem-20425	58	14	audit	audit	NOUN
fbem-20425	58	15	contract	contract	NOUN
fbem-20425	58	16	,	,	PUNCT
fbem-20425	58	17	the	the	DET
fbem-20425	58	18	auditor	auditor	NOUN
fbem-20425	58	19	should	should	AUX
fbem-20425	58	20	fully	fully	ADV
fbem-20425	58	21	understand	understand	VERB
fbem-20425	58	22	the	the	DET
fbem-20425	58	23	situation	situation	NOUN
fbem-20425	58	24	with	with	ADP
fbem-20425	58	25	the	the	DET
fbem-20425	58	26	previous	previous	ADJ
fbem-20425	58	27	auditor	auditor	NOUN
fbem-20425	58	28	and	and	CCONJ
fbem-20425	58	29	determine	determine	VERB
fbem-20425	58	30	whether	whether	SCONJ
fbem-20425	58	31	the	the	DET
fbem-20425	58	32	company	company	NOUN
fbem-20425	58	33	has	have	AUX
fbem-20425	58	34	engaged	engage	VERB
fbem-20425	58	35	in	in	ADP
fbem-20425	58	36	any	any	DET
fbem-20425	58	37	illegal	illegal	ADJ
fbem-20425	58	38	or	or	CCONJ
fbem-20425	58	39	irregular	irregular	ADJ
fbem-20425	58	40	behavior	behavior	NOUN
fbem-20425	58	41	;	;	PUNCT
fbem-20425	58	42	after	after	ADP
fbem-20425	58	43	signing	sign	VERB
fbem-20425	58	44	the	the	DET
fbem-20425	58	45	audit	audit	NOUN
fbem-20425	58	46	contract	contract	NOUN
fbem-20425	58	47	,	,	PUNCT
fbem-20425	58	48	it	it	PRON
fbem-20425	58	49	is	be	AUX
fbem-20425	58	50	necessary	necessary	ADJ
fbem-20425	58	51	to	to	PART
fbem-20425	58	52	ensure	ensure	VERB
fbem-20425	58	53	a	a	DET
fbem-20425	58	54	fair	fair	ADJ
fbem-20425	58	55	and	and	CCONJ
fbem-20425	58	56	just	just	ADV
fbem-20425	58	57	execution	execution	NOUN
fbem-20425	58	58	of	of	ADP
fbem-20425	58	59	the	the	DET
fbem-20425	58	60	audit	audit	NOUN
fbem-20425	58	61	process	process	NOUN
fbem-20425	58	62	,	,	PUNCT
fbem-20425	58	63	maintain	maintain	VERB
fbem-20425	58	64	due	due	ADJ
fbem-20425	58	65	professional	professional	ADJ
fbem-20425	58	66	attention	attention	NOUN
fbem-20425	58	67	(	(	PUNCT
fbem-20425	58	68	caution	caution	NOUN
fbem-20425	58	69	)	)	PUNCT
fbem-20425	58	70	in	in	ADP
fbem-20425	58	71	audit	audit	NOUN
fbem-20425	58	72	practice	practice	NOUN
fbem-20425	58	73	,	,	PUNCT
fbem-20425	58	74	maintain	maintain	VERB
fbem-20425	58	75	high	high	ADJ
fbem-20425	58	76	independence	independence	NOUN
fbem-20425	58	77	,	,	PUNCT
fbem-20425	58	78	enhance	enhance	VERB
fbem-20425	58	79	one	one	PRON
fbem-20425	58	80	's	's	PART
fbem-20425	58	81	own	own	ADJ
fbem-20425	58	82	professional	professional	ADJ
fbem-20425	58	83	ethics	ethic	NOUN
fbem-20425	58	84	beliefs	belief	NOUN
fbem-20425	58	85	,	,	PUNCT
fbem-20425	58	86	and	and	CCONJ
fbem-20425	58	87	avoid	avoid	VERB
fbem-20425	58	88	factors	factor	NOUN
fbem-20425	58	89	such	such	ADJ
fbem-20425	58	90	as	as	ADP
fbem-20425	58	91	economic	economic	ADJ
fbem-20425	58	92	interests	interest	NOUN
fbem-20425	58	93	,	,	PUNCT
fbem-20425	58	94	self	self	NOUN
fbem-20425	58	95	-	-	PUNCT
fbem-20425	58	96	evaluation	evaluation	NOUN
fbem-20425	58	97	,	,	PUNCT
fbem-20425	58	98	affiliations	affiliation	NOUN
fbem-20425	58	99	,	,	PUNCT
fbem-20425	58	100	and	and	CCONJ
fbem-20425	58	101	external	external	ADJ
fbem-20425	58	102	pressure	pressure	NOUN
fbem-20425	58	103	affecting	affect	VERB
fbem-20425	58	104	one	one	NUM
fbem-20425	58	105	's	's	PART
fbem-20425	58	106	independence	independence	NOUN
fbem-20425	58	107	;	;	PUNCT
fbem-20425	58	108	before	before	ADP
fbem-20425	58	109	issuing	issue	VERB
fbem-20425	58	110	an	an	DET
fbem-20425	58	111	audit	audit	NOUN
fbem-20425	58	112	report	report	NOUN
fbem-20425	58	113	and	and	CCONJ
fbem-20425	58	114	opinion	opinion	NOUN
fbem-20425	58	115	,	,	PUNCT
fbem-20425	58	116	it	it	PRON
fbem-20425	58	117	is	be	AUX
fbem-20425	58	118	necessary	necessary	ADJ
fbem-20425	58	119	to	to	PART
fbem-20425	58	120	provide	provide	VERB
fbem-20425	58	121	a	a	DET
fbem-20425	58	122	complete	complete	ADJ
fbem-20425	58	123	,	,	PUNCT
fbem-20425	58	124	objective	objective	ADJ
fbem-20425	58	125	,	,	PUNCT
fbem-20425	58	126	fair	fair	ADJ
fbem-20425	58	127	,	,	PUNCT
fbem-20425	58	128	detailed	detailed	ADJ
fbem-20425	58	129	review	review	NOUN
fbem-20425	58	130	of	of	ADP
fbem-20425	58	131	the	the	DET
fbem-20425	58	132	events	event	NOUN
fbem-20425	58	133	[	[	X
fbem-20425	58	134	10	10	NUM
fbem-20425	58	135	]	]	PUNCT
fbem-20425	58	136	,	,	PUNCT
fbem-20425	58	137	and	and	CCONJ
fbem-20425	58	138	use	use	VERB
fbem-20425	58	139	sufficient	sufficient	ADJ
fbem-20425	58	140	and	and	CCONJ
fbem-20425	58	141	important	important	ADJ
fbem-20425	58	142	evidence	evidence	NOUN
fbem-20425	58	143	to	to	PART
fbem-20425	58	144	verify	verify	VERB
fbem-20425	58	145	the	the	DET
fbem-20425	58	146	authenticity	authenticity	NOUN
fbem-20425	58	147	of	of	ADP
fbem-20425	58	148	the	the	DET
fbem-20425	58	149	company	company	NOUN
fbem-20425	58	150	's	's	PART
fbem-20425	58	151	operating	operating	NOUN
fbem-20425	58	152	results	result	NOUN
fbem-20425	58	153	and	and	CCONJ
fbem-20425	58	154	financial	financial	ADJ
fbem-20425	58	155	activities	activity	NOUN
fbem-20425	58	156	.	.	PUNCT
fbem-20425	59	1	3.4	3.4	NUM
fbem-20425	59	2	.	.	PUNCT
fbem-20425	59	3	improve	improve	VERB
fbem-20425	59	4	the	the	DET
fbem-20425	59	5	laws	law	NOUN
fbem-20425	59	6	and	and	CCONJ
fbem-20425	59	7	regulations	regulation	NOUN
fbem-20425	59	8	here	here	ADV
fbem-20425	59	9	to	to	PART
fbem-20425	59	10	increase	increase	VERB
fbem-20425	59	11	the	the	DET
fbem-20425	59	12	cost	cost	NOUN
fbem-20425	59	13	of	of	ADP
fbem-20425	59	14	related	relate	VERB
fbem-20425	59	15	mistakes	mistake	NOUN
fbem-20425	59	16	relevant	relevant	ADJ
fbem-20425	59	17	departments	department	NOUN
fbem-20425	59	18	can	can	AUX
fbem-20425	59	19	define	define	VERB
fbem-20425	59	20	objective	objective	ADJ
fbem-20425	59	21	bottom	bottom	ADJ
fbem-20425	59	22	lines	line	NOUN
fbem-20425	59	23	and	and	CCONJ
fbem-20425	59	24	principles	principle	NOUN
fbem-20425	59	25	based	base	VERB
fbem-20425	59	26	on	on	ADP
fbem-20425	59	27	business	business	NOUN
fbem-20425	59	28	ethics	ethic	NOUN
fbem-20425	59	29	,	,	PUNCT
fbem-20425	59	30	establish	establish	VERB
fbem-20425	59	31	clear	clear	ADJ
fbem-20425	59	32	reward	reward	NOUN
fbem-20425	59	33	and	and	CCONJ
fbem-20425	59	34	punishment	punishment	NOUN
fbem-20425	59	35	mechanisms	mechanism	NOUN
fbem-20425	59	36	,	,	PUNCT
fbem-20425	59	37	enforce	enforce	VERB
fbem-20425	59	38	strict	strict	ADJ
fbem-20425	59	39	discipline	discipline	NOUN
fbem-20425	59	40	,	,	PUNCT
fbem-20425	59	41	and	and	CCONJ
fbem-20425	59	42	provide	provide	VERB
fbem-20425	59	43	material	material	NOUN
fbem-20425	59	44	and	and	CCONJ
fbem-20425	59	45	spiritual	spiritual	ADJ
fbem-20425	59	46	rewards	reward	NOUN
fbem-20425	59	47	to	to	ADP
fbem-20425	59	48	individuals	individual	NOUN
fbem-20425	59	49	or	or	CCONJ
fbem-20425	59	50	institutions	institution	NOUN
fbem-20425	59	51	who	who	PRON
fbem-20425	59	52	stop	stop	VERB
fbem-20425	59	53	or	or	CCONJ
fbem-20425	59	54	report	report	VERB
fbem-20425	59	55	financial	financial	ADJ
fbem-20425	59	56	fraud	fraud	NOUN
fbem-20425	59	57	.	.	PUNCT
fbem-20425	59	58	establish	establish	VERB
fbem-20425	59	59	an	an	DET
fbem-20425	59	60	effective	effective	ADJ
fbem-20425	59	61	social	social	ADJ
fbem-20425	59	62	credit	credit	NOUN
fbem-20425	59	63	system	system	NOUN
fbem-20425	59	64	that	that	PRON
fbem-20425	59	65	is	be	AUX
fbem-20425	59	66	reflected	reflect	VERB
fbem-20425	59	67	in	in	ADP
fbem-20425	59	68	all	all	DET
fbem-20425	59	69	aspects	aspect	NOUN
fbem-20425	59	70	of	of	ADP
fbem-20425	59	71	market	market	NOUN
fbem-20425	59	72	activities	activity	NOUN
fbem-20425	59	73	;	;	PUNCT
fbem-20425	59	74	punish	punish	VERB
fbem-20425	59	75	individuals	individual	NOUN
fbem-20425	59	76	or	or	CCONJ
fbem-20425	59	77	institutions	institution	NOUN
fbem-20425	59	78	who	who	PRON
fbem-20425	59	79	lead	lead	VERB
fbem-20425	59	80	or	or	CCONJ
fbem-20425	59	81	participate	participate	VERB
fbem-20425	59	82	in	in	ADP
fbem-20425	59	83	accounting	accounting	NOUN
fbem-20425	59	84	fraud	fraud	NOUN
fbem-20425	59	85	.	.	PUNCT
fbem-20425	60	1	intensify	intensify	VERB
fbem-20425	60	2	punishment	punishment	NOUN
fbem-20425	60	3	and	and	CCONJ
fbem-20425	60	4	increase	increase	VERB
fbem-20425	60	5	the	the	DET
fbem-20425	60	6	cost	cost	NOUN
fbem-20425	60	7	of	of	ADP
fbem-20425	60	8	making	make	VERB
fbem-20425	60	9	mistakes	mistake	NOUN
fbem-20425	60	10	.	.	PUNCT
fbem-20425	61	1	to	to	PART
fbem-20425	61	2	put	put	VERB
fbem-20425	61	3	pressure	pressure	NOUN
fbem-20425	61	4	on	on	ADP
fbem-20425	61	5	participants	participant	NOUN
fbem-20425	61	6	in	in	ADP
fbem-20425	61	7	market	market	NOUN
fbem-20425	61	8	economy	economy	NOUN
fbem-20425	61	9	activities	activity	NOUN
fbem-20425	61	10	,	,	PUNCT
fbem-20425	61	11	such	such	ADJ
fbem-20425	61	12	as	as	ADP
fbem-20425	61	13	entrepreneurs	entrepreneur	NOUN
fbem-20425	61	14	,	,	PUNCT
fbem-20425	61	15	executives	executive	NOUN
fbem-20425	61	16	,	,	PUNCT
fbem-20425	61	17	practitioners	practitioner	NOUN
fbem-20425	61	18	,	,	PUNCT
fbem-20425	61	19	auditors	auditor	NOUN
fbem-20425	61	20	,	,	PUNCT
fbem-20425	61	21	etc	etc	X
fbem-20425	61	22	.	.	X
fbem-20425	61	23	,	,	PUNCT
fbem-20425	61	24	to	to	PART
fbem-20425	61	25	uphold	uphold	VERB
fbem-20425	61	26	the	the	DET
fbem-20425	61	27	core	core	NOUN
fbem-20425	61	28	ethical	ethical	ADJ
fbem-20425	61	29	concept	concept	NOUN
fbem-20425	61	30	of	of	ADP
fbem-20425	61	31	integrity	integrity	NOUN
fbem-20425	61	32	and	and	CCONJ
fbem-20425	61	33	learn	learn	VERB
fbem-20425	61	34	to	to	PART
fbem-20425	61	35	abide	abide	VERB
fbem-20425	61	36	by	by	ADP
fbem-20425	61	37	business	business	NOUN
fbem-20425	61	38	ethics	ethic	NOUN
fbem-20425	61	39	and	and	CCONJ
fbem-20425	61	40	professional	professional	ADJ
fbem-20425	61	41	ethics	ethic	NOUN
fbem-20425	61	42	.	.	PUNCT
fbem-20425	62	1	in	in	ADP
fbem-20425	62	2	the	the	DET
fbem-20425	62	3	internet	internet	NOUN
fbem-20425	62	4	era	era	NOUN
fbem-20425	62	5	,	,	PUNCT
fbem-20425	62	6	relevant	relevant	ADJ
fbem-20425	62	7	departments	department	NOUN
fbem-20425	62	8	can	can	AUX
fbem-20425	62	9	also	also	ADV
fbem-20425	62	10	make	make	VERB
fbem-20425	62	11	full	full	ADJ
fbem-20425	62	12	use	use	NOUN
fbem-20425	62	13	of	of	ADP
fbem-20425	62	14	public	public	ADJ
fbem-20425	62	15	opinion	opinion	NOUN
fbem-20425	62	16	16	16	NUM
fbem-20425	62	17	to	to	PART
fbem-20425	62	18	publicize	publicize	VERB
fbem-20425	62	19	business	business	NOUN
fbem-20425	62	20	ethics	ethic	NOUN
fbem-20425	62	21	and	and	CCONJ
fbem-20425	62	22	professional	professional	ADJ
fbem-20425	62	23	ethics	ethic	NOUN
fbem-20425	62	24	,	,	PUNCT
fbem-20425	62	25	and	and	CCONJ
fbem-20425	62	26	enhance	enhance	VERB
fbem-20425	62	27	the	the	DET
fbem-20425	62	28	sense	sense	NOUN
fbem-20425	62	29	of	of	ADP
fbem-20425	62	30	responsibility	responsibility	NOUN
fbem-20425	62	31	of	of	ADP
fbem-20425	62	32	enterprises	enterprise	NOUN
fbem-20425	62	33	for	for	ADP
fbem-20425	62	34	themselves	themselves	PRON
fbem-20425	62	35	,	,	PUNCT
fbem-20425	62	36	shareholders	shareholder	NOUN
fbem-20425	62	37	,	,	PUNCT
fbem-20425	62	38	employees	employee	NOUN
fbem-20425	62	39	,	,	PUNCT
fbem-20425	62	40	and	and	CCONJ
fbem-20425	62	41	the	the	DET
fbem-20425	62	42	society	society	NOUN
fbem-20425	62	43	as	as	ADP
fbem-20425	62	44	a	a	DET
fbem-20425	62	45	whole	whole	NOUN
fbem-20425	62	46	.	.	PUNCT
fbem-20425	63	1	4	4	X
fbem-20425	63	2	.	.	X
fbem-20425	63	3	conclusion	conclusion	NOUN
fbem-20425	63	4	as	as	ADP
fbem-20425	63	5	a	a	DET
fbem-20425	63	6	pioneer	pioneer	NOUN
fbem-20425	63	7	of	of	ADP
fbem-20425	63	8	private	private	ADJ
fbem-20425	63	9	enterprises	enterprise	NOUN
fbem-20425	63	10	,	,	PUNCT
fbem-20425	63	11	zhang	zhang	PROPN
fbem-20425	63	12	qian	qian	PROPN
fbem-20425	63	13	,	,	PUNCT
fbem-20425	63	14	a	a	DET
fbem-20425	63	15	famous	famous	ADJ
fbem-20425	63	16	industrialist	industrialist	NOUN
fbem-20425	63	17	in	in	ADP
fbem-20425	63	18	modern	modern	ADJ
fbem-20425	63	19	china	china	PROPN
fbem-20425	63	20	,	,	PUNCT
fbem-20425	63	21	not	not	PART
fbem-20425	63	22	only	only	ADV
fbem-20425	63	23	possessed	possess	VERB
fbem-20425	63	24	superb	superb	ADJ
fbem-20425	63	25	business	business	NOUN
fbem-20425	63	26	wisdom	wisdom	NOUN
fbem-20425	63	27	,	,	PUNCT
fbem-20425	63	28	but	but	CCONJ
fbem-20425	63	29	also	also	ADV
fbem-20425	63	30	had	have	VERB
fbem-20425	63	31	a	a	DET
fbem-20425	63	32	distinctive	distinctive	ADJ
fbem-20425	63	33	business	business	NOUN
fbem-20425	63	34	ethics	ethic	NOUN
fbem-20425	63	35	,	,	PUNCT
fbem-20425	63	36	which	which	PRON
fbem-20425	63	37	had	have	VERB
fbem-20425	63	38	a	a	DET
fbem-20425	63	39	profound	profound	ADJ
fbem-20425	63	40	impact	impact	NOUN
fbem-20425	63	41	on	on	ADP
fbem-20425	63	42	business	business	NOUN
fbem-20425	63	43	ethics	ethic	NOUN
fbem-20425	63	44	.	.	PUNCT
fbem-20425	64	1	in	in	ADP
fbem-20425	64	2	business	business	NOUN
fbem-20425	64	3	,	,	PUNCT
fbem-20425	64	4	one	one	PRON
fbem-20425	64	5	should	should	AUX
fbem-20425	64	6	also	also	ADV
fbem-20425	64	7	talk	talk	VERB
fbem-20425	64	8	about	about	ADP
fbem-20425	64	9	"	"	PUNCT
fbem-20425	64	10	virtue	virtue	NOUN
fbem-20425	64	11	"	"	PUNCT
fbem-20425	64	12	.	.	PUNCT
fbem-20425	65	1	he	he	PRON
fbem-20425	65	2	believes	believe	VERB
fbem-20425	65	3	that	that	SCONJ
fbem-20425	65	4	business	business	NOUN
fbem-20425	65	5	ethics	ethic	NOUN
fbem-20425	65	6	is	be	AUX
fbem-20425	65	7	the	the	DET
fbem-20425	65	8	foundation	foundation	NOUN
fbem-20425	65	9	for	for	SCONJ
fbem-20425	65	10	entrepreneurs	entrepreneur	NOUN
fbem-20425	65	11	to	to	PART
fbem-20425	65	12	establish	establish	VERB
fbem-20425	65	13	themselves	themselves	PRON
fbem-20425	65	14	.	.	PUNCT
fbem-20425	66	1	indeed	indeed	ADV
fbem-20425	66	2	,	,	PUNCT
fbem-20425	66	3	businessmen	businessman	NOUN
fbem-20425	66	4	pursue	pursue	VERB
fbem-20425	66	5	profits	profit	NOUN
fbem-20425	66	6	,	,	PUNCT
fbem-20425	66	7	but	but	CCONJ
fbem-20425	66	8	rather	rather	ADV
fbem-20425	66	9	than	than	ADP
fbem-20425	66	10	pursuing	pursue	VERB
fbem-20425	66	11	their	their	PRON
fbem-20425	66	12	own	own	ADJ
fbem-20425	66	13	"	"	PUNCT
fbem-20425	66	14	small	small	ADJ
fbem-20425	66	15	profits	profit	NOUN
fbem-20425	66	16	"	"	PUNCT
fbem-20425	66	17	,	,	PUNCT
fbem-20425	66	18	they	they	PRON
fbem-20425	66	19	should	should	AUX
fbem-20425	66	20	pursue	pursue	VERB
fbem-20425	66	21	the	the	DET
fbem-20425	66	22	"	"	PUNCT
fbem-20425	66	23	big	big	ADJ
fbem-20425	66	24	profits	profit	NOUN
fbem-20425	66	25	"	"	PUNCT
fbem-20425	66	26	of	of	ADP
fbem-20425	66	27	the	the	DET
fbem-20425	66	28	country	country	NOUN
fbem-20425	66	29	and	and	CCONJ
fbem-20425	66	30	the	the	DET
fbem-20425	66	31	people	people	NOUN
fbem-20425	66	32	.	.	PUNCT
fbem-20425	67	1	this	this	PRON
fbem-20425	67	2	is	be	AUX
fbem-20425	67	3	also	also	ADV
fbem-20425	67	4	the	the	DET
fbem-20425	67	5	concept	concept	NOUN
fbem-20425	67	6	that	that	SCONJ
fbem-20425	67	7	business	business	NOUN
fbem-20425	67	8	ethics	ethic	NOUN
fbem-20425	67	9	integrates	integrate	VERB
fbem-20425	67	10	business	business	NOUN
fbem-20425	67	11	into	into	ADP
fbem-20425	67	12	the	the	DET
fbem-20425	67	13	overall	overall	ADJ
fbem-20425	67	14	coordinated	coordinated	ADJ
fbem-20425	67	15	development	development	NOUN
fbem-20425	67	16	of	of	ADP
fbem-20425	67	17	society	society	NOUN
fbem-20425	67	18	.	.	PUNCT
fbem-20425	68	1	in	in	ADP
fbem-20425	68	2	addition	addition	NOUN
fbem-20425	68	3	,	,	PUNCT
fbem-20425	68	4	both	both	PRON
fbem-20425	68	5	financial	financial	ADJ
fbem-20425	68	6	personnel	personnel	NOUN
fbem-20425	68	7	and	and	CCONJ
fbem-20425	68	8	enterprises	enterprise	NOUN
fbem-20425	68	9	should	should	AUX
fbem-20425	68	10	prioritize	prioritize	VERB
fbem-20425	68	11	integrity	integrity	NOUN
fbem-20425	68	12	as	as	ADP
fbem-20425	68	13	their	their	PRON
fbem-20425	68	14	core	core	NOUN
fbem-20425	68	15	value	value	NOUN
fbem-20425	68	16	and	and	CCONJ
fbem-20425	68	17	fundamental	fundamental	ADJ
fbem-20425	68	18	adherence	adherence	NOUN
fbem-20425	68	19	.	.	PUNCT
fbem-20425	69	1	without	without	ADP
fbem-20425	69	2	faith	faith	NOUN
fbem-20425	69	3	,	,	PUNCT
fbem-20425	69	4	it	it	PRON
fbem-20425	69	5	is	be	AUX
fbem-20425	69	6	difficult	difficult	ADJ
fbem-20425	69	7	to	to	PART
fbem-20425	69	8	stand	stand	VERB
fbem-20425	69	9	in	in	ADP
fbem-20425	69	10	one	one	NUM
fbem-20425	69	11	's	's	PART
fbem-20425	69	12	heart	heart	NOUN
fbem-20425	69	13	;	;	PUNCT
fbem-20425	69	14	if	if	SCONJ
fbem-20425	69	15	a	a	DET
fbem-20425	69	16	company	company	NOUN
fbem-20425	69	17	lacks	lack	VERB
fbem-20425	69	18	credibility	credibility	NOUN
fbem-20425	69	19	,	,	PUNCT
fbem-20425	69	20	it	it	PRON
fbem-20425	69	21	will	will	AUX
fbem-20425	69	22	be	be	AUX
fbem-20425	69	23	difficult	difficult	ADJ
fbem-20425	69	24	for	for	SCONJ
fbem-20425	69	25	it	it	PRON
fbem-20425	69	26	to	to	PART
fbem-20425	69	27	stand	stand	VERB
fbem-20425	69	28	in	in	ADP
fbem-20425	69	29	the	the	DET
fbem-20425	69	30	world	world	NOUN
fbem-20425	69	31	.	.	PUNCT
fbem-20425	70	1	references	reference	NOUN
fbem-20425	70	2	[	[	X
fbem-20425	70	3	1	1	NUM
fbem-20425	70	4	]	]	PUNCT
fbem-20425	70	5	jin	jin	NOUN
fbem-20425	70	6	ruiqi	ruiqi	PROPN
fbem-20425	70	7	,	,	PUNCT
fbem-20425	70	8	liu	liu	PROPN
fbem-20425	70	9	jing	jing	PROPN
fbem-20425	70	10	.	.	PUNCT
fbem-20425	71	1	research	research	NOUN
fbem-20425	71	2	on	on	ADP
fbem-20425	71	3	business	business	NOUN
fbem-20425	71	4	ethics	ethic	NOUN
fbem-20425	71	5	issues	issue	NOUN
fbem-20425	71	6	of	of	ADP
fbem-20425	71	7	xintai	xintai	PROPN
fbem-20425	71	8	electric	electric	ADJ
fbem-20425	71	9	enterprises	enterprise	NOUN
fbem-20425	71	10	[	[	X
fbem-20425	71	11	j	j	X
fbem-20425	71	12	]	]	X
fbem-20425	71	13	.	.	PUNCT
fbem-20425	72	1	modern	modern	ADJ
fbem-20425	72	2	business	business	NOUN
fbem-20425	72	3	,	,	PUNCT
fbem-20425	72	4	2023	2023	NUM
fbem-20425	72	5	,	,	PUNCT
fbem-20425	72	6	no.662	no.662	NOUN
fbem-20425	72	7	(	(	PUNCT
fbem-20425	72	8	01	01	NUM
fbem-20425	72	9	):	):	PUNCT
fbem-20425	72	10	189	189	NUM
fbem-20425	72	11	-	-	SYM
fbem-20425	72	12	192	192	NUM
fbem-20425	72	13	.	.	PUNCT
fbem-20425	73	1	doi	doi	NOUN
fbem-20425	73	2	:	:	PUNCT
fbem-20425	73	3	10.14097	10.14097	NUM
fbem-20425	73	4	/	/	SYM
fbem-20425	73	5	j.cnki.5392/2023.01.046	j.cnki.5392/2023.01.046	NOUN
fbem-20425	74	1	[	[	X
fbem-20425	74	2	2	2	X
fbem-20425	74	3	]	]	X
fbem-20425	74	4	chen	chen	PROPN
fbem-20425	74	5	zhihong	zhihong	PROPN
fbem-20425	74	6	.	.	PUNCT
fbem-20425	75	1	case	case	NOUN
fbem-20425	75	2	analysis	analysis	NOUN
fbem-20425	75	3	of	of	ADP
fbem-20425	75	4	the	the	DET
fbem-20425	75	5	double	double	ADJ
fbem-20425	75	6	standard	standard	PROPN
fbem-20425	75	7	gate	gate	PROPN
fbem-20425	75	8	incident	incident	NOUN
fbem-20425	75	9	of	of	ADP
fbem-20425	75	10	"	"	PUNCT
fbem-20425	75	11	haitian	haitian	ADJ
fbem-20425	75	12	flavor	flavor	NOUN
fbem-20425	75	13	industry	industry	NOUN
fbem-20425	75	14	"	"	PUNCT
fbem-20425	75	15	from	from	ADP
fbem-20425	75	16	the	the	DET
fbem-20425	75	17	perspective	perspective	NOUN
fbem-20425	75	18	of	of	ADP
fbem-20425	75	19	business	business	NOUN
fbem-20425	75	20	ethics	ethic	NOUN
fbem-20425	76	1	[	[	X
fbem-20425	76	2	j	j	X
fbem-20425	76	3	]	]	X
fbem-20425	76	4	.	.	PUNCT
fbem-20425	76	5	economist	economist	NOUN
fbem-20425	76	6	,	,	PUNCT
fbem-20425	76	7	2023	2023	NUM
fbem-20425	76	8	,	,	PUNCT
fbem-20425	76	9	no	no	INTJ
fbem-20425	76	10	.	.	PROPN
fbem-20425	76	11	410	410	NUM
fbem-20425	76	12	(	(	PUNCT
fbem-20425	76	13	04	04	NUM
fbem-20425	76	14	):	):	PUNCT
fbem-20425	76	15	58	58	NUM
fbem-20425	76	16	-	-	SYM
fbem-20425	76	17	59	59	NUM
fbem-20425	77	1	[	[	X
fbem-20425	77	2	3	3	NUM
fbem-20425	77	3	]	]	X
fbem-20425	77	4	huang	huang	PROPN
fbem-20425	77	5	ming	ming	PROPN
fbem-20425	77	6	.	.	PUNCT
fbem-20425	78	1	discussion	discussion	NOUN
fbem-20425	78	2	on	on	ADP
fbem-20425	78	3	business	business	NOUN
fbem-20425	78	4	ethics	ethic	NOUN
fbem-20425	78	5	of	of	ADP
fbem-20425	78	6	management	management	NOUN
fbem-20425	78	7	financial	financial	ADJ
fbem-20425	78	8	fraud	fraud	NOUN
fbem-20425	78	9	taking	take	VERB
fbem-20425	78	10	huishan	huishan	ADV
fbem-20425	78	11	dairy	dairy	NOUN
fbem-20425	78	12	as	as	ADP
fbem-20425	78	13	an	an	DET
fbem-20425	78	14	example	example	NOUN
fbem-20425	79	1	[	[	X
fbem-20425	79	2	j	j	X
fbem-20425	79	3	]	]	X
fbem-20425	79	4	.	.	PUNCT
fbem-20425	80	1	financial	financial	ADJ
fbem-20425	80	2	economics	economic	NOUN
fbem-20425	80	3	,	,	PUNCT
fbem-20425	80	4	2019	2019	NUM
fbem-20425	80	5	,	,	PUNCT
fbem-20425	80	6	no.512	no.512	NOUN
fbem-20425	80	7	(	(	PUNCT
fbem-20425	80	8	14	14	NUM
fbem-20425	80	9	):	):	PUNCT
fbem-20425	80	10	133	133	NUM
fbem-20425	80	11	-	-	SYM
fbem-20425	80	12	134	134	NUM
fbem-20425	80	13	.	.	PUNCT
fbem-20425	81	1	doi	doi	NOUN
fbem-20425	81	2	:	:	PUNCT
fbem-20425	81	3	10.14057	10.14057	NUM
fbem-20425	81	4	/	/	SYM
fbem-20425	81	5	j.cnki.cn43	j.cnki.cn43	NOUN
fbem-20425	81	6	-	-	PUNCT
fbem-20425	81	7	1156	1156	NUM
fbem-20425	81	8	/	/	SYM
fbem-20425	81	9	f.2019.14.055	f.2019.14.055	NOUN
fbem-20425	82	1	[	[	X
fbem-20425	82	2	4	4	NUM
fbem-20425	82	3	]	]	X
fbem-20425	82	4	gao	gao	PROPN
fbem-20425	82	5	mengya	mengya	PROPN
fbem-20425	82	6	.	.	PUNCT
fbem-20425	83	1	pay	pay	VERB
fbem-20425	83	2	attention	attention	NOUN
fbem-20425	83	3	to	to	ADP
fbem-20425	83	4	the	the	DET
fbem-20425	83	5	construction	construction	NOUN
fbem-20425	83	6	of	of	ADP
fbem-20425	83	7	business	business	NOUN
fbem-20425	83	8	ethics	ethic	NOUN
fbem-20425	83	9	and	and	CCONJ
fbem-20425	83	10	professional	professional	ADJ
fbem-20425	83	11	ethics	ethic	NOUN
fbem-20425	83	12	under	under	ADP
fbem-20425	83	13	the	the	DET
fbem-20425	83	14	background	background	NOUN
fbem-20425	83	15	of	of	ADP
fbem-20425	83	16	distorted	distorted	ADJ
fbem-20425	83	17	accounting	accounting	NOUN
fbem-20425	83	18	information	information	NOUN
fbem-20425	83	19	in	in	ADP
fbem-20425	83	20	enterprises	enterprise	NOUN
fbem-20425	83	21	.	.	PUNCT
fbem-20425	84	1	enterprise	enterprise	NOUN
fbem-20425	84	2	observer	observer	NOUN
fbem-20425	84	3	,	,	PUNCT
fbem-20425	84	4	2022	2022	NUM
fbem-20425	84	5	,	,	PUNCT
fbem-20425	84	6	no.125	no.125	NOUN
fbem-20425	84	7	(	(	PUNCT
fbem-20425	84	8	02	02	NUM
fbem-20425	84	9	):	):	PUNCT
fbem-20425	84	10	84	84	NUM
fbem-20425	84	11	-	-	SYM
fbem-20425	84	12	86	86	NUM
fbem-20425	84	13	[	[	X
fbem-20425	84	14	5	5	NUM
fbem-20425	84	15	]	]	X
fbem-20425	84	16	sun	sun	NOUN
fbem-20425	84	17	lingyi	lingyi	PROPN
fbem-20425	84	18	.	.	PUNCT
fbem-20425	85	1	analysis	analysis	NOUN
fbem-20425	85	2	of	of	ADP
fbem-20425	85	3	financial	financial	ADJ
fbem-20425	85	4	fraud	fraud	NOUN
fbem-20425	85	5	in	in	ADP
fbem-20425	85	6	company	company	NOUN
fbem-20425	85	7	a	a	PRON
fbem-20425	85	8	from	from	ADP
fbem-20425	85	9	the	the	DET
fbem-20425	85	10	perspective	perspective	NOUN
fbem-20425	85	11	of	of	ADP
fbem-20425	85	12	business	business	NOUN
fbem-20425	85	13	ethics	ethic	NOUN
fbem-20425	85	14	and	and	CCONJ
fbem-20425	85	15	accounting	account	VERB
fbem-20425	85	16	professional	professional	ADJ
fbem-20425	85	17	ethics	ethic	NOUN
fbem-20425	85	18	[	[	X
fbem-20425	85	19	j	j	X
fbem-20425	85	20	]	]	X
fbem-20425	85	21	.	.	PUNCT
fbem-20425	86	1	chinese	chinese	ADJ
fbem-20425	86	2	and	and	CCONJ
fbem-20425	86	3	foreign	foreign	ADJ
fbem-20425	86	4	corporate	corporate	ADJ
fbem-20425	86	5	culture	culture	NOUN
fbem-20425	86	6	,	,	PUNCT
fbem-20425	86	7	2023	2023	NUM
fbem-20425	86	8	,	,	PUNCT
fbem-20425	86	9	no.638	no.638	PROPN
fbem-20425	86	10	(	(	PUNCT
fbem-20425	86	11	01	01	NUM
fbem-20425	86	12	):	):	PUNCT
fbem-20425	86	13	52	52	NUM
fbem-20425	86	14	-	-	SYM
fbem-20425	86	15	54	54	NUM
fbem-20425	87	1	[	[	X
fbem-20425	87	2	6	6	NUM
fbem-20425	87	3	]	]	X
fbem-20425	87	4	shi	shi	PROPN
fbem-20425	87	5	ruo	ruo	PROPN
fbem-20425	87	6	,	,	PUNCT
fbem-20425	87	7	gao	gao	PROPN
fbem-20425	87	8	xiaolin	xiaolin	PROPN
fbem-20425	87	9	case	case	NOUN
fbem-20425	87	10	analysis	analysis	NOUN
fbem-20425	87	11	of	of	ADP
fbem-20425	87	12	"	"	PUNCT
fbem-20425	87	13	wanfu	wanfu	PROPN
fbem-20425	87	14	biotechnology	biotechnology	PROPN
fbem-20425	87	15	financial	financial	PROPN
fbem-20425	87	16	fraud	fraud	PROPN
fbem-20425	87	17	"	"	PUNCT
fbem-20425	87	18	based	base	VERB
fbem-20425	87	19	on	on	ADP
fbem-20425	87	20	business	business	NOUN
fbem-20425	87	21	ethics	ethic	NOUN
fbem-20425	87	22	and	and	CCONJ
fbem-20425	87	23	professional	professional	ADJ
fbem-20425	87	24	ethics	ethic	NOUN
fbem-20425	87	25	[	[	X
fbem-20425	87	26	j	j	X
fbem-20425	87	27	]	]	X
fbem-20425	87	28	.	.	PUNCT
fbem-20425	88	1	china	china	PROPN
fbem-20425	88	2	management	management	PROPN
fbem-20425	88	3	informatization	informatization	PROPN
fbem-20425	88	4	,	,	PUNCT
fbem-20425	88	5	2020,23	2020,23	NUM
fbem-20425	88	6	(	(	PUNCT
fbem-20425	88	7	21	21	NUM
fbem-20425	88	8	):	):	PUNCT
fbem-20425	88	9	10	10	NUM
fbem-20425	88	10	-	-	SYM
fbem-20425	88	11	11	11	NUM
fbem-20425	88	12	[	[	X
fbem-20425	88	13	7	7	NUM
fbem-20425	88	14	]	]	X
fbem-20425	88	15	zhou	zhou	X
fbem-20425	88	16	yuying	yuying	NOUN
fbem-20425	88	17	.	.	PUNCT
fbem-20425	89	1	analysis	analysis	NOUN
fbem-20425	89	2	of	of	ADP
fbem-20425	89	3	business	business	NOUN
fbem-20425	89	4	ethics	ethic	NOUN
fbem-20425	89	5	behavior	behavior	NOUN
fbem-20425	89	6	of	of	ADP
fbem-20425	89	7	hai	hai	PROPN
fbem-20425	89	8	di	di	PROPN
fbem-20425	89	9	lao	lao	PROPN
fbem-20425	89	10	under	under	ADP
fbem-20425	89	11	the	the	DET
fbem-20425	89	12	epidemic	epidemic	NOUN
fbem-20425	90	1	[	[	X
fbem-20425	90	2	j	j	X
fbem-20425	90	3	]	]	X
fbem-20425	90	4	.	.	PUNCT
fbem-20425	91	1	modern	modern	ADJ
fbem-20425	91	2	commerce	commerce	NOUN
fbem-20425	91	3	and	and	CCONJ
fbem-20425	91	4	industry	industry	NOUN
fbem-20425	91	5	,	,	PUNCT
fbem-20425	91	6	2023,44	2023,44	NUM
fbem-20425	91	7	(	(	PUNCT
fbem-20425	91	8	09	09	NUM
fbem-20425	91	9	):	):	PUNCT
fbem-20425	91	10	67	67	NUM
fbem-20425	91	11	-	-	SYM
fbem-20425	91	12	70	70	NUM
fbem-20425	91	13	.	.	PUNCT
fbem-20425	91	14	doi	doi	NOUN
fbem-20425	91	15	:	:	PUNCT
fbem-20425	91	16	10.19311	10.19311	NUM
fbem-20425	91	17	/	/	SYM
fbem-20425	91	18	j.cnki.16723198.2023.09.023	j.cnki.16723198.2023.09.023	NOUN
fbem-20425	92	1	[	[	X
fbem-20425	92	2	8	8	NUM
fbem-20425	92	3	]	]	X
fbem-20425	92	4	luo	luo	PROPN
fbem-20425	92	5	wenxuan	wenxuan	PROPN
fbem-20425	92	6	.	.	PUNCT
fbem-20425	93	1	business	business	NOUN
fbem-20425	93	2	ethics	ethic	NOUN
fbem-20425	93	3	in	in	ADP
fbem-20425	93	4	corporate	corporate	ADJ
fbem-20425	93	5	governance	governance	NOUN
fbem-20425	93	6	:	:	PUNCT
fbem-20425	93	7	a	a	DET
fbem-20425	93	8	case	case	NOUN
fbem-20425	93	9	study	study	NOUN
fbem-20425	93	10	of	of	ADP
fbem-20425	93	11	luckin	luckin	PROPN
fbem-20425	93	12	financial	financial	PROPN
fbem-20425	93	13	fraud	fraud	NOUN
fbem-20425	94	1	[	[	X
fbem-20425	94	2	j	j	X
fbem-20425	94	3	]	]	X
fbem-20425	94	4	.	.	PUNCT
fbem-20425	95	1	new	new	ADJ
fbem-20425	95	2	accounting	accounting	NOUN
fbem-20425	95	3	,	,	PUNCT
fbem-20425	95	4	2021	2021	NUM
fbem-20425	95	5	,	,	PUNCT
fbem-20425	95	6	no.153	no.153	NUM
fbem-20425	95	7	(	(	PUNCT
fbem-20425	95	8	09	09	NUM
fbem-20425	95	9	):	):	PUNCT
fbem-20425	95	10	32	32	NUM
fbem-20425	95	11	-	-	SYM
fbem-20425	95	12	37	37	NUM
fbem-20425	95	13	[	[	X
fbem-20425	95	14	9	9	NUM
fbem-20425	95	15	]	]	PUNCT
fbem-20425	95	16	yuan	yuan	PROPN
fbem-20425	95	17	mei	mei	PROPN
fbem-20425	95	18	.	.	PUNCT
fbem-20425	96	1	analysis	analysis	NOUN
fbem-20425	96	2	of	of	ADP
fbem-20425	96	3	business	business	NOUN
fbem-20425	96	4	ethics	ethic	NOUN
fbem-20425	96	5	and	and	CCONJ
fbem-20425	96	6	accounting	account	VERB
fbem-20425	96	7	professional	professional	ADJ
fbem-20425	96	8	ethics	ethic	NOUN
fbem-20425	96	9	based	base	VERB
fbem-20425	96	10	on	on	ADP
fbem-20425	96	11	the	the	DET
fbem-20425	96	12	financial	financial	ADJ
fbem-20425	96	13	fraud	fraud	NOUN
fbem-20425	96	14	case	case	NOUN
fbem-20425	96	15	of	of	ADP
fbem-20425	96	16	kim	kim	PROPN
fbem-20425	96	17	jong	jong	PROPN
fbem-20425	96	18	da	da	PROPN
fbem-20425	97	1	[	[	X
fbem-20425	97	2	j	j	X
fbem-20425	97	3	]	]	X
fbem-20425	97	4	.	.	PUNCT
fbem-20425	98	1	accounting	accounting	NOUN
fbem-20425	98	2	,	,	PUNCT
fbem-20425	98	3	2022	2022	NUM
fbem-20425	98	4	,	,	PUNCT
fbem-20425	98	5	no.383	no.383	PROPN
fbem-20425	98	6	(	(	PUNCT
fbem-20425	98	7	08	08	NUM
fbem-20425	98	8	):	):	PUNCT
fbem-20425	98	9	38	38	NUM
fbem-20425	98	10	-	-	SYM
fbem-20425	98	11	40	40	NUM
fbem-20425	99	1	[	[	X
fbem-20425	99	2	10	10	NUM
fbem-20425	99	3	]	]	X
fbem-20425	99	4	han	han	PROPN
fbem-20425	99	5	panpan	panpan	PROPN
fbem-20425	99	6	,	,	PUNCT
fbem-20425	99	7	yang	yang	PROPN
fbem-20425	99	8	sirui	sirui	PROPN
fbem-20425	99	9	.	.	PUNCT
fbem-20425	100	1	exploration	exploration	NOUN
fbem-20425	100	2	of	of	ADP
fbem-20425	100	3	business	business	NOUN
fbem-20425	100	4	ethics	ethic	NOUN
fbem-20425	100	5	and	and	CCONJ
fbem-20425	100	6	moral	moral	ADJ
fbem-20425	100	7	risk	risk	NOUN
fbem-20425	100	8	governance	governance	NOUN
fbem-20425	100	9	based	base	VERB
fbem-20425	100	10	on	on	ADP
fbem-20425	100	11	the	the	DET
fbem-20425	100	12	fraudulent	fraudulent	ADJ
fbem-20425	100	13	triangle	triangle	NOUN
fbem-20425	100	14	theory	theory	NOUN
fbem-20425	100	15	:	:	PUNCT
fbem-20425	100	16	taking	take	VERB
fbem-20425	100	17	luckin	luckin	ADJ
fbem-20425	100	18	coffee	coffee	NOUN
fbem-20425	100	19	as	as	ADP
fbem-20425	100	20	an	an	DET
fbem-20425	100	21	example	example	NOUN
fbem-20425	101	1	[	[	X
fbem-20425	101	2	j	j	X
fbem-20425	101	3	]	]	X
fbem-20425	101	4	.	.	PUNCT
fbem-20425	102	1	western	western	ADJ
fbem-20425	102	2	finance	finance	NOUN
fbem-20425	102	3	and	and	CCONJ
fbem-20425	102	4	accounting	accounting	NOUN
fbem-20425	102	5	,	,	PUNCT
fbem-20425	102	6	2022	2022	NUM
fbem-20425	102	7	,	,	PUNCT
fbem-20425	102	8	no	no	INTJ
fbem-20425	102	9	.	.	NOUN
fbem-20425	102	10	471	471	NUM
fbem-20425	102	11	(	(	PUNCT
fbem-20425	102	12	06	06	NUM
fbem-20425	102	13	):	):	PUNCT
fbem-20425	102	14	43	43	NUM
fbem-20425	102	15	-	-	SYM
fbem-20425	102	16	46	46	NUM
fbem-20425	103	1	[	[	X
fbem-20425	103	2	11	11	NUM
fbem-20425	103	3	]	]	X
fbem-20425	103	4	luo	luo	PROPN
fbem-20425	103	5	yimin	yimin	PROPN
fbem-20425	103	6	.	.	PUNCT
fbem-20425	104	1	zhang	zhang	PROPN
fbem-20425	104	2	jian	jian	PROPN
fbem-20425	104	3	's	's	PART
fbem-20425	104	4	five	five	NUM
fbem-20425	104	5	core	core	NOUN
fbem-20425	104	6	concepts	concept	NOUN
fbem-20425	104	7	of	of	ADP
fbem-20425	104	8	business	business	NOUN
fbem-20425	104	9	ethics	ethic	NOUN
fbem-20425	104	10	[	[	X
fbem-20425	104	11	j	j	X
fbem-20425	104	12	]	]	X
fbem-20425	104	13	.	.	PUNCT
fbem-20425	105	1	hongde	hongde	NOUN
fbem-20425	105	2	academic	academic	ADJ
fbem-20425	105	3	journal	journal	NOUN
fbem-20425	105	4	,	,	PUNCT
fbem-20425	105	5	2022	2022	NUM
fbem-20425	105	6	(	(	PUNCT
fbem-20425	105	7	02	02	NUM
fbem-20425	105	8	):	):	PUNCT
fbem-20425	105	9	293	293	NUM
fbem-20425	105	10	-	-	SYM
fbem-20425	105	11	298	298	NUM