id	sid	tid	token	lemma	pos
gujaf-139	1	1	i	i	PRON
gujaf-139	1	2	gusau	gusau	PROPN
gujaf-139	1	3	journal	journal	NOUN
gujaf-139	1	4	of	of	ADP
gujaf-139	1	5	accounting	accounting	NOUN
gujaf-139	1	6	and	and	CCONJ
gujaf-139	1	7	finance	finance	NOUN
gujaf-139	1	8	(	(	PUNCT
gujaf-139	1	9	gujaf	gujaf	NOUN
gujaf-139	1	10	)	)	PUNCT
gujaf-139	1	11	vol	vol	NOUN
gujaf-139	1	12	.	.	NOUN
gujaf-139	1	13	3	3	NUM
gujaf-139	1	14	issue	issue	NOUN
gujaf-139	1	15	2	2	NUM
gujaf-139	1	16	,	,	PUNCT
gujaf-139	1	17	april	april	PROPN
gujaf-139	1	18	,	,	PUNCT
gujaf-139	1	19	2022	2022	NUM
gujaf-139	1	20	issn	issn	NOUN
gujaf-139	1	21	:	:	PUNCT
gujaf-139	1	22	2756	2756	NUM
gujaf-139	1	23	-	-	PUNCT
gujaf-139	1	24	665x	665x	NOUN
gujaf-139	1	25	a	a	DET
gujaf-139	1	26	publication	publication	NOUN
gujaf-139	1	27	of	of	ADP
gujaf-139	1	28	department	department	NOUN
gujaf-139	1	29	of	of	ADP
gujaf-139	1	30	accounting	accounting	NOUN
gujaf-139	1	31	and	and	CCONJ
gujaf-139	1	32	finance	finance	NOUN
gujaf-139	1	33	,	,	PUNCT
gujaf-139	1	34	faculty	faculty	NOUN
gujaf-139	1	35	of	of	ADP
gujaf-139	1	36	management	management	NOUN
gujaf-139	1	37	and	and	CCONJ
gujaf-139	1	38	social	social	ADJ
gujaf-139	1	39	sciences	science	NOUN
gujaf-139	1	40	,	,	PUNCT
gujaf-139	1	41	federal	federal	ADJ
gujaf-139	1	42	university	university	NOUN
gujaf-139	1	43	gusau	gusau	NOUN
gujaf-139	1	44	,	,	PUNCT
gujaf-139	1	45	zamfara	zamfara	PROPN
gujaf-139	1	46	state	state	PROPN
gujaf-139	1	47	-nigeria	-nigeria	PROPN
gujaf-139	1	48	1	1	NUM
gujaf-139	1	49	effective	effective	ADJ
gujaf-139	1	50	auditors	auditor	NOUN
gujaf-139	1	51	,	,	PUNCT
gujaf-139	1	52	systematic	systematic	ADJ
gujaf-139	1	53	corruption	corruption	NOUN
gujaf-139	1	54	and	and	CCONJ
gujaf-139	1	55	the	the	DET
gujaf-139	1	56	egad	egad	PROPN
gujaf-139	1	57	report	report	PROPN
gujaf-139	1	58	:	:	PUNCT
gujaf-139	1	59	the	the	DET
gujaf-139	1	60	way	way	NOUN
gujaf-139	1	61	forward	forward	ADV
gujaf-139	1	62	lucky	lucky	ADJ
gujaf-139	1	63	ogbomo	ogbomo	ADJ
gujaf-139	1	64	osagioduwa	osagioduwa	ADJ
gujaf-139	1	65	accountancy	accountancy	NOUN
gujaf-139	1	66	department	department	PROPN
gujaf-139	1	67	,	,	PUNCT
gujaf-139	1	68	lighthouse	lighthouse	NOUN
gujaf-139	1	69	polytechnic	polytechnic	ADJ
gujaf-139	1	70	,	,	PUNCT
gujaf-139	1	71	abudu	abudu	NOUN
gujaf-139	1	72	,	,	PUNCT
gujaf-139	1	73	edo	edo	PROPN
gujaf-139	1	74	state	state	PROPN
gujaf-139	1	75	nigeria	nigeria	PROPN
gujaf-139	1	76	.	.	PUNCT
gujaf-139	1	77	osaslucky321@gmail.com	osaslucky321@gmail.com	X
gujaf-139	2	1	+2348024350456	+2348024350456	ADP
gujaf-139	2	2	uyi	uyi	PROPN
gujaf-139	2	3	nicholas	nicholas	PROPN
gujaf-139	2	4	department	department	PROPN
gujaf-139	2	5	of	of	ADP
gujaf-139	2	6	public	public	ADJ
gujaf-139	2	7	administration	administration	NOUN
gujaf-139	2	8	lighthouse	lighthouse	NOUN
gujaf-139	2	9	polytechnic	polytechnic	PROPN
gujaf-139	3	1	edo	edo	PROPN
gujaf-139	3	2	state	state	PROPN
gujaf-139	3	3	nigeria	nigeria	PROPN
gujaf-139	3	4	ogudo	ogudo	PROPN
gujaf-139	3	5	oaikhena	oaikhena	PROPN
gujaf-139	3	6	solomon	solomon	PROPN
gujaf-139	3	7	bursary	bursary	PROPN
gujaf-139	3	8	department	department	PROPN
gujaf-139	3	9	niepa	niepa	PROPN
gujaf-139	3	10	nigeria	nigeria	PROPN
gujaf-139	3	11	.	.	PUNCT
gujaf-139	4	1	ondo	ondo	PROPN
gujaf-139	4	2	city	city	PROPN
gujaf-139	4	3	ondo	ondo	NOUN
gujaf-139	4	4	state	state	NOUN
gujaf-139	4	5	ogudo4real@yahoo.com	ogudo4real@yahoo.com	PROPN
gujaf-139	4	6	mozie	mozie	PROPN
gujaf-139	4	7	ebere	ebere	PROPN
gujaf-139	4	8	philomena	philomena	PROPN
gujaf-139	4	9	department	department	PROPN
gujaf-139	4	10	of	of	ADP
gujaf-139	4	11	business	business	PROPN
gujaf-139	4	12	administration	administration	NOUN
gujaf-139	4	13	and	and	CCONJ
gujaf-139	4	14	management	management	NOUN
gujaf-139	4	15	,	,	PUNCT
gujaf-139	4	16	lighthouse	lighthouse	NOUN
gujaf-139	4	17	polytechnic	polytechnic	ADJ
gujaf-139	4	18	,	,	PUNCT
gujaf-139	4	19	abudu	abudu	NOUN
gujaf-139	4	20	,	,	PUNCT
gujaf-139	4	21	edo	edo	PROPN
gujaf-139	4	22	state	state	PROPN
gujaf-139	4	23	nigeria	nigeria	PROPN
gujaf-139	4	24	.	.	PUNCT
gujaf-139	5	1	abstract	abstract	ADJ
gujaf-139	5	2	this	this	DET
gujaf-139	5	3	study	study	NOUN
gujaf-139	5	4	investigated	investigate	VERB
gujaf-139	5	5	the	the	DET
gujaf-139	5	6	effectiveness	effectiveness	NOUN
gujaf-139	5	7	of	of	ADP
gujaf-139	5	8	the	the	DET
gujaf-139	5	9	auditors	auditor	NOUN
gujaf-139	5	10	in	in	ADP
gujaf-139	5	11	combating	combat	VERB
gujaf-139	5	12	corruption	corruption	NOUN
gujaf-139	5	13	in	in	ADP
gujaf-139	5	14	the	the	DET
gujaf-139	5	15	south	south	NOUN
gujaf-139	5	16	-	-	PUNCT
gujaf-139	5	17	south	south	NOUN
gujaf-139	5	18	and	and	CCONJ
gujaf-139	5	19	south	south	ADJ
gujaf-139	5	20	-	-	PUNCT
gujaf-139	5	21	east	east	NOUN
gujaf-139	5	22	public	public	ADJ
gujaf-139	5	23	sector	sector	NOUN
gujaf-139	5	24	of	of	ADP
gujaf-139	5	25	nigeria	nigeria	PROPN
gujaf-139	5	26	.	.	PUNCT
gujaf-139	6	1	the	the	DET
gujaf-139	6	2	study	study	NOUN
gujaf-139	6	3	was	be	AUX
gujaf-139	6	4	carried	carry	VERB
gujaf-139	6	5	out	out	ADP
gujaf-139	6	6	in	in	ADP
gujaf-139	6	7	edo	edo	PROPN
gujaf-139	6	8	,	,	PUNCT
gujaf-139	6	9	anambra	anambra	PROPN
gujaf-139	6	10	,	,	PUNCT
gujaf-139	6	11	delta	delta	NOUN
gujaf-139	6	12	,	,	PUNCT
gujaf-139	6	13	and	and	CCONJ
gujaf-139	6	14	enugu	enugu	PROPN
gujaf-139	6	15	,	,	PUNCT
gujaf-139	6	16	states	state	NOUN
gujaf-139	6	17	respectively	respectively	ADV
gujaf-139	6	18	(	(	PUNCT
gujaf-139	6	19	covering	cover	VERB
gujaf-139	6	20	south	south	ADJ
gujaf-139	6	21	-	-	PUNCT
gujaf-139	6	22	south	south	NOUN
gujaf-139	6	23	and	and	CCONJ
gujaf-139	6	24	south	south	ADJ
gujaf-139	6	25	-	-	PUNCT
gujaf-139	6	26	east	east	NOUN
gujaf-139	6	27	nigeria	nigeria	PROPN
gujaf-139	6	28	)	)	PUNCT
gujaf-139	6	29	.	.	PUNCT
gujaf-139	7	1	primary	primary	ADJ
gujaf-139	7	2	data	datum	NOUN
gujaf-139	7	3	were	be	AUX
gujaf-139	7	4	obtained	obtain	VERB
gujaf-139	7	5	through	through	ADP
gujaf-139	7	6	structured	structured	ADJ
gujaf-139	7	7	questionnaire	questionnaire	NOUN
gujaf-139	7	8	.	.	PUNCT
gujaf-139	8	1	survey	survey	NOUN
gujaf-139	8	2	design	design	NOUN
gujaf-139	8	3	was	be	AUX
gujaf-139	8	4	employed	employ	VERB
gujaf-139	8	5	in	in	ADP
gujaf-139	8	6	the	the	DET
gujaf-139	8	7	study	study	NOUN
gujaf-139	8	8	.	.	PUNCT
gujaf-139	9	1	a	a	DET
gujaf-139	9	2	total	total	NOUN
gujaf-139	9	3	of	of	ADP
gujaf-139	9	4	one	one	NUM
gujaf-139	9	5	hundred	hundred	NUM
gujaf-139	9	6	and	and	CCONJ
gujaf-139	9	7	two	two	NUM
gujaf-139	9	8	auditors	auditor	NOUN
gujaf-139	9	9	were	be	AUX
gujaf-139	9	10	sampled	sample	VERB
gujaf-139	9	11	.	.	PUNCT
gujaf-139	10	1	convenient	convenient	ADJ
gujaf-139	10	2	sampling	sampling	NOUN
gujaf-139	10	3	technique	technique	NOUN
gujaf-139	10	4	was	be	AUX
gujaf-139	10	5	employed	employ	VERB
gujaf-139	10	6	in	in	ADP
gujaf-139	10	7	selecting	select	VERB
gujaf-139	10	8	the	the	DET
gujaf-139	10	9	auditors	auditor	NOUN
gujaf-139	10	10	in	in	ADP
gujaf-139	10	11	the	the	DET
gujaf-139	10	12	four	four	NUM
gujaf-139	10	13	states	state	NOUN
gujaf-139	10	14	’	'	PUNCT
gujaf-139	10	15	public	public	ADJ
gujaf-139	10	16	organisations	organisation	NOUN
gujaf-139	10	17	.	.	PUNCT
gujaf-139	11	1	descriptive	descriptive	ADJ
gujaf-139	11	2	statistical	statistical	ADJ
gujaf-139	11	3	techniques	technique	NOUN
gujaf-139	11	4	such	such	ADJ
gujaf-139	11	5	as	as	ADP
gujaf-139	11	6	,	,	PUNCT
gujaf-139	11	7	charts	chart	NOUN
gujaf-139	11	8	,	,	PUNCT
gujaf-139	11	9	mean	mean	ADJ
gujaf-139	11	10	,	,	PUNCT
gujaf-139	11	11	standard	standard	ADJ
gujaf-139	11	12	deviation	deviation	NOUN
gujaf-139	11	13	,	,	PUNCT
gujaf-139	11	14	tables	table	NOUN
gujaf-139	11	15	,	,	PUNCT
gujaf-139	11	16	and	and	CCONJ
gujaf-139	11	17	percentages	percentage	NOUN
gujaf-139	11	18	response	response	VERB
gujaf-139	11	19	analysis	analysis	NOUN
gujaf-139	11	20	were	be	AUX
gujaf-139	11	21	used	use	VERB
gujaf-139	11	22	in	in	ADP
gujaf-139	11	23	analyzing	analyze	VERB
gujaf-139	11	24	the	the	DET
gujaf-139	11	25	data	datum	NOUN
gujaf-139	11	26	.	.	PUNCT
gujaf-139	12	1	cronbach	cronbach	VERB
gujaf-139	12	2	alpha	alpha	PROPN
gujaf-139	12	3	coefficient	coefficient	NOUN
gujaf-139	12	4	was	be	AUX
gujaf-139	12	5	used	use	VERB
gujaf-139	12	6	to	to	PART
gujaf-139	12	7	test	test	VERB
gujaf-139	12	8	for	for	ADP
gujaf-139	12	9	reliability	reliability	NOUN
gujaf-139	12	10	of	of	ADP
gujaf-139	12	11	the	the	DET
gujaf-139	12	12	research	research	NOUN
gujaf-139	12	13	instrument	instrument	NOUN
gujaf-139	12	14	and	and	CCONJ
gujaf-139	12	15	the	the	DET
gujaf-139	12	16	result	result	NOUN
gujaf-139	12	17	was	be	AUX
gujaf-139	12	18	(	(	PUNCT
gujaf-139	12	19	.71	.71	NUM
gujaf-139	12	20	)	)	PUNCT
gujaf-139	12	21	.	.	PUNCT
gujaf-139	13	1	the	the	DET
gujaf-139	13	2	pearson	pearson	PROPN
gujaf-139	13	3	product	product	NOUN
gujaf-139	13	4	moment	moment	NOUN
gujaf-139	13	5	correlation	correlation	NOUN
gujaf-139	13	6	coefficient	coefficient	NOUN
gujaf-139	13	7	(	(	PUNCT
gujaf-139	13	8	ppmcc	ppmcc	NOUN
gujaf-139	13	9	)	)	PUNCT
gujaf-139	13	10	was	be	AUX
gujaf-139	13	11	employed	employ	VERB
gujaf-139	13	12	in	in	ADP
gujaf-139	13	13	testing	test	VERB
gujaf-139	13	14	the	the	DET
gujaf-139	13	15	hypothesis	hypothesis	NOUN
gujaf-139	13	16	.	.	PUNCT
gujaf-139	14	1	spss	spss	PROPN
gujaf-139	14	2	23.0	23.0	NUM
gujaf-139	14	3	was	be	AUX
gujaf-139	14	4	used	use	VERB
gujaf-139	14	5	.	.	PUNCT
gujaf-139	15	1	the	the	DET
gujaf-139	15	2	results	result	NOUN
gujaf-139	15	3	revealed	reveal	VERB
gujaf-139	15	4	that	that	SCONJ
gujaf-139	15	5	auditors	auditor	NOUN
gujaf-139	15	6	are	be	AUX
gujaf-139	15	7	effective	effective	ADJ
gujaf-139	15	8	in	in	ADP
gujaf-139	15	9	fighting	fight	VERB
gujaf-139	15	10	corruption	corruption	NOUN
gujaf-139	15	11	in	in	ADP
gujaf-139	15	12	the	the	DET
gujaf-139	15	13	public	public	ADJ
gujaf-139	15	14	sector	sector	NOUN
gujaf-139	15	15	of	of	ADP
gujaf-139	15	16	nigeria	nigeria	PROPN
gujaf-139	15	17	to	to	ADP
gujaf-139	15	18	the	the	DET
gujaf-139	15	19	extent	extent	NOUN
gujaf-139	15	20	of	of	ADP
gujaf-139	15	21	their	their	PRON
gujaf-139	15	22	usefulness	usefulness	NOUN
gujaf-139	15	23	and	and	CCONJ
gujaf-139	15	24	practice	practice	NOUN
gujaf-139	15	25	.	.	PUNCT
gujaf-139	16	1	the	the	DET
gujaf-139	16	2	study	study	NOUN
gujaf-139	16	3	hereby	hereby	ADV
gujaf-139	16	4	concluded	conclude	VERB
gujaf-139	16	5	that	that	SCONJ
gujaf-139	16	6	auditors	auditor	NOUN
gujaf-139	16	7	have	have	AUX
gujaf-139	16	8	been	be	AUX
gujaf-139	16	9	effective	effective	ADJ
gujaf-139	16	10	in	in	ADP
gujaf-139	16	11	combating	combat	VERB
gujaf-139	16	12	corruption	corruption	NOUN
gujaf-139	16	13	in	in	ADP
gujaf-139	16	14	the	the	DET
gujaf-139	16	15	public	public	ADJ
gujaf-139	16	16	sector	sector	NOUN
gujaf-139	16	17	despite	despite	SCONJ
gujaf-139	16	18	the	the	DET
gujaf-139	16	19	absence	absence	NOUN
gujaf-139	16	20	of	of	ADP
gujaf-139	16	21	auditor	auditor	NOUN
gujaf-139	16	22	’s	’s	PART
gujaf-139	16	23	independence	independence	NOUN
gujaf-139	16	24	,	,	PUNCT
gujaf-139	16	25	threats	threat	NOUN
gujaf-139	16	26	,	,	PUNCT
gujaf-139	16	27	and	and	CCONJ
gujaf-139	16	28	absence	absence	NOUN
gujaf-139	16	29	of	of	ADP
gujaf-139	16	30	sincere	sincere	ADJ
gujaf-139	16	31	political	political	ADJ
gujaf-139	16	32	will	will	NOUN
gujaf-139	16	33	to	to	PART
gujaf-139	16	34	combat	combat	VERB
gujaf-139	16	35	corruption	corruption	NOUN
gujaf-139	16	36	in	in	ADP
gujaf-139	16	37	the	the	DET
gujaf-139	16	38	nigerian	nigerian	ADJ
gujaf-139	16	39	public	public	ADJ
gujaf-139	16	40	sector	sector	NOUN
gujaf-139	16	41	.	.	PUNCT
gujaf-139	17	1	it	it	PRON
gujaf-139	17	2	was	be	AUX
gujaf-139	17	3	recommended	recommend	VERB
gujaf-139	17	4	that	that	SCONJ
gujaf-139	17	5	strengthening	strengthen	VERB
gujaf-139	17	6	auditors	auditor	NOUN
gujaf-139	17	7	’	’	PART
gujaf-139	17	8	independence	independence	NOUN
gujaf-139	17	9	,	,	PUNCT
gujaf-139	17	10	recruitment	recruitment	NOUN
gujaf-139	17	11	of	of	ADP
gujaf-139	17	12	more	more	ADJ
gujaf-139	17	13	audit	audit	NOUN
gujaf-139	17	14	staff	staff	NOUN
gujaf-139	17	15	,	,	PUNCT
gujaf-139	17	16	auditors	auditor	NOUN
gujaf-139	17	17	’	’	PART
gujaf-139	17	18	yearly	yearly	ADJ
gujaf-139	17	19	rotation	rotation	NOUN
gujaf-139	17	20	,	,	PUNCT
gujaf-139	17	21	submission	submission	NOUN
gujaf-139	17	22	of	of	ADP
gujaf-139	17	23	audit	audit	NOUN
gujaf-139	17	24	report	report	NOUN
gujaf-139	17	25	to	to	ADP
gujaf-139	17	26	the	the	DET
gujaf-139	17	27	anti	anti	ADJ
gujaf-139	17	28	-	-	ADJ
gujaf-139	17	29	corrupt	corrupt	ADJ
gujaf-139	17	30	agencies	agency	NOUN
gujaf-139	17	31	,	,	PUNCT
gujaf-139	17	32	and	and	CCONJ
gujaf-139	17	33	increasing	increase	VERB
gujaf-139	17	34	accountability	accountability	NOUN
gujaf-139	17	35	through	through	ADP
gujaf-139	17	36	annual	annual	ADJ
gujaf-139	17	37	or	or	CCONJ
gujaf-139	17	38	quarterly	quarterly	ADJ
gujaf-139	17	39	preparation	preparation	NOUN
gujaf-139	17	40	of	of	ADP
gujaf-139	17	41	egad	egad	PROPN
gujaf-139	17	42	report	report	NOUN
gujaf-139	17	43	.	.	PUNCT
gujaf-139	18	1	keywords	keyword	NOUN
gujaf-139	18	2	:	:	PUNCT
gujaf-139	18	3	effective	effective	ADJ
gujaf-139	18	4	auditor	auditor	NOUN
gujaf-139	18	5	,	,	PUNCT
gujaf-139	18	6	systematic	systematic	ADJ
gujaf-139	18	7	corruption	corruption	NOUN
gujaf-139	18	8	,	,	PUNCT
gujaf-139	18	9	egad	egad	PROPN
gujaf-139	18	10	report	report	NOUN
gujaf-139	18	11	.	.	PUNCT
gujaf-139	19	1	mailto:osaslucky321@gmail.com	mailto:osaslucky321@gmail.com	X
gujaf-139	19	2	mailto:ogudo4real@yahoo.com	mailto:ogudo4real@yahoo.com	X
gujaf-139	20	1	2	2	NUM
gujaf-139	20	2	1	1	NUM
gujaf-139	20	3	.	.	PUNCT
gujaf-139	21	1	introduction	introduction	NOUN
gujaf-139	21	2	the	the	DET
gujaf-139	21	3	current	current	ADJ
gujaf-139	21	4	world	world	NOUN
gujaf-139	21	5	faces	face	VERB
gujaf-139	21	6	a	a	DET
gujaf-139	21	7	collection	collection	NOUN
gujaf-139	21	8	of	of	ADP
gujaf-139	21	9	issues	issue	NOUN
gujaf-139	21	10	that	that	PRON
gujaf-139	21	11	threaten	threaten	VERB
gujaf-139	21	12	the	the	DET
gujaf-139	21	13	survival	survival	NOUN
gujaf-139	21	14	of	of	ADP
gujaf-139	21	15	many	many	ADJ
gujaf-139	21	16	countries	country	NOUN
gujaf-139	21	17	.	.	PUNCT
gujaf-139	22	1	unfortunately	unfortunately	ADV
gujaf-139	22	2	,	,	PUNCT
gujaf-139	22	3	systematic	systematic	ADJ
gujaf-139	22	4	corruption	corruption	NOUN
gujaf-139	22	5	is	be	AUX
gujaf-139	22	6	one	one	NUM
gujaf-139	22	7	of	of	ADP
gujaf-139	22	8	these	these	DET
gujaf-139	22	9	challenges	challenge	NOUN
gujaf-139	22	10	(	(	PUNCT
gujaf-139	22	11	lawrence	lawrence	NOUN
gujaf-139	22	12	,	,	PUNCT
gujaf-139	22	13	2016	2016	NUM
gujaf-139	22	14	)	)	PUNCT
gujaf-139	22	15	.	.	PUNCT
gujaf-139	23	1	it	it	PRON
gujaf-139	23	2	is	be	AUX
gujaf-139	23	3	a	a	DET
gujaf-139	23	4	phenomenon	phenomenon	NOUN
gujaf-139	23	5	infesting	infest	VERB
gujaf-139	23	6	both	both	CCONJ
gujaf-139	23	7	the	the	DET
gujaf-139	23	8	public	public	ADJ
gujaf-139	23	9	and	and	CCONJ
gujaf-139	23	10	private	private	ADJ
gujaf-139	23	11	sectors	sector	NOUN
gujaf-139	23	12	of	of	ADP
gujaf-139	23	13	several	several	ADJ
gujaf-139	23	14	economies	economy	NOUN
gujaf-139	23	15	and	and	CCONJ
gujaf-139	23	16	it	it	PRON
gujaf-139	23	17	is	be	AUX
gujaf-139	23	18	not	not	PART
gujaf-139	23	19	limited	limit	VERB
gujaf-139	23	20	to	to	ADP
gujaf-139	23	21	a	a	DET
gujaf-139	23	22	particular	particular	ADJ
gujaf-139	23	23	country	country	NOUN
gujaf-139	23	24	.	.	PUNCT
gujaf-139	24	1	sadly	sadly	ADV
gujaf-139	24	2	,	,	PUNCT
gujaf-139	24	3	corruption	corruption	NOUN
gujaf-139	24	4	exists	exist	VERB
gujaf-139	24	5	in	in	ADP
gujaf-139	24	6	all	all	DET
gujaf-139	24	7	economy	economy	NOUN
gujaf-139	24	8	and	and	CCONJ
gujaf-139	24	9	every	every	DET
gujaf-139	24	10	nation	nation	NOUN
gujaf-139	24	11	of	of	ADP
gujaf-139	24	12	the	the	DET
gujaf-139	24	13	globe	globe	NOUN
gujaf-139	24	14	(	(	PUNCT
gujaf-139	24	15	enofe	enofe	ADJ
gujaf-139	24	16	,	,	PUNCT
gujaf-139	24	17	afiangbe	afiangbe	PROPN
gujaf-139	24	18	&	&	CCONJ
gujaf-139	24	19	agha	agha	PROPN
gujaf-139	24	20	,	,	PUNCT
gujaf-139	24	21	2017	2017	NUM
gujaf-139	24	22	)	)	PUNCT
gujaf-139	24	23	.	.	PUNCT
gujaf-139	25	1	it	it	PRON
gujaf-139	25	2	is	be	AUX
gujaf-139	25	3	very	very	ADV
gujaf-139	25	4	clear	clear	ADJ
gujaf-139	25	5	that	that	SCONJ
gujaf-139	25	6	the	the	DET
gujaf-139	25	7	human	human	ADJ
gujaf-139	25	8	race	race	NOUN
gujaf-139	25	9	as	as	SCONJ
gujaf-139	25	10	it	it	PRON
gujaf-139	25	11	is	be	AUX
gujaf-139	25	12	,	,	PUNCT
gujaf-139	25	13	no	no	DET
gujaf-139	25	14	country	country	NOUN
gujaf-139	25	15	,	,	PUNCT
gujaf-139	25	16	and	and	CCONJ
gujaf-139	25	17	indeed	indeed	ADV
gujaf-139	25	18	,	,	PUNCT
gujaf-139	25	19	no	no	DET
gujaf-139	25	20	system	system	NOUN
gujaf-139	25	21	is	be	AUX
gujaf-139	25	22	free	free	ADJ
gujaf-139	25	23	from	from	ADP
gujaf-139	25	24	financial	financial	ADJ
gujaf-139	25	25	related	relate	VERB
gujaf-139	25	26	crime	crime	NOUN
gujaf-139	25	27	.	.	PUNCT
gujaf-139	26	1	as	as	ADP
gujaf-139	26	2	a	a	DET
gujaf-139	26	3	result	result	NOUN
gujaf-139	26	4	,	,	PUNCT
gujaf-139	26	5	several	several	ADJ
gujaf-139	26	6	countries	country	NOUN
gujaf-139	26	7	have	have	AUX
gujaf-139	26	8	gone	go	VERB
gujaf-139	26	9	into	into	ADP
gujaf-139	26	10	wars	war	NOUN
gujaf-139	26	11	,	,	PUNCT
gujaf-139	26	12	governments	government	NOUN
gujaf-139	26	13	halted	halt	VERB
gujaf-139	26	14	,	,	PUNCT
gujaf-139	26	15	companies	company	NOUN
gujaf-139	26	16	declared	declare	VERB
gujaf-139	26	17	bankrupt	bankrupt	ADJ
gujaf-139	26	18	,	,	PUNCT
gujaf-139	26	19	and	and	CCONJ
gujaf-139	26	20	kingdoms	kingdom	NOUN
gujaf-139	26	21	lost	lose	VERB
gujaf-139	26	22	due	due	ADP
gujaf-139	26	23	to	to	ADP
gujaf-139	26	24	corruption	corruption	NOUN
gujaf-139	26	25	(	(	PUNCT
gujaf-139	26	26	balkaran	balkaran	PROPN
gujaf-139	26	27	,	,	PUNCT
gujaf-139	26	28	n.d	n.d	PROPN
gujaf-139	26	29	.	.	PROPN
gujaf-139	26	30	)	)	PUNCT
gujaf-139	26	31	.	.	PUNCT
gujaf-139	27	1	zubairu	zubairu	NOUN
gujaf-139	27	2	,	,	PUNCT
gujaf-139	27	3	sakariyau	sakariyau	NOUN
gujaf-139	27	4	,	,	PUNCT
gujaf-139	27	5	and	and	CCONJ
gujaf-139	27	6	dauda	dauda	NOUN
gujaf-139	27	7	(	(	PUNCT
gujaf-139	27	8	2011	2011	NUM
gujaf-139	27	9	)	)	PUNCT
gujaf-139	27	10	noted	note	VERB
gujaf-139	27	11	that	that	SCONJ
gujaf-139	27	12	corruption	corruption	NOUN
gujaf-139	27	13	and	and	CCONJ
gujaf-139	27	14	nigeria	nigeria	PROPN
gujaf-139	27	15	are	be	AUX
gujaf-139	27	16	almost	almost	ADV
gujaf-139	27	17	becoming	become	VERB
gujaf-139	27	18	identical	identical	ADJ
gujaf-139	27	19	.	.	PUNCT
gujaf-139	28	1	added	add	VERB
gujaf-139	28	2	that	that	SCONJ
gujaf-139	28	3	corruption	corruption	NOUN
gujaf-139	28	4	exists	exist	VERB
gujaf-139	28	5	at	at	ADP
gujaf-139	28	6	the	the	DET
gujaf-139	28	7	uppermost	uppermost	ADJ
gujaf-139	28	8	level	level	NOUN
gujaf-139	28	9	of	of	ADP
gujaf-139	28	10	authority	authority	NOUN
gujaf-139	28	11	in	in	ADP
gujaf-139	28	12	government	government	NOUN
gujaf-139	28	13	,	,	PUNCT
gujaf-139	28	14	common	common	ADJ
gujaf-139	28	15	civil	civil	ADJ
gujaf-139	28	16	servant	servant	NOUN
gujaf-139	28	17	etc	etc	X
gujaf-139	28	18	.	.	X
gujaf-139	28	19	moreover	moreover	ADV
gujaf-139	28	20	,	,	PUNCT
gujaf-139	28	21	ekpo	ekpo	NOUN
gujaf-139	28	22	,	,	PUNCT
gujaf-139	28	23	chime	chime	NOUN
gujaf-139	28	24	,	,	PUNCT
gujaf-139	28	25	and	and	CCONJ
gujaf-139	28	26	enor	enor	NOUN
gujaf-139	28	27	(	(	PUNCT
gujaf-139	28	28	2016	2016	NUM
gujaf-139	28	29	)	)	PUNCT
gujaf-139	28	30	submitted	submit	VERB
gujaf-139	28	31	that	that	SCONJ
gujaf-139	28	32	nigeria	nigeria	PROPN
gujaf-139	28	33	is	be	AUX
gujaf-139	28	34	known	know	VERB
gujaf-139	28	35	for	for	ADP
gujaf-139	28	36	its	its	PRON
gujaf-139	28	37	economic	economic	ADJ
gujaf-139	28	38	and	and	CCONJ
gujaf-139	28	39	human	human	ADJ
gujaf-139	28	40	potentials	potential	NOUN
gujaf-139	28	41	but	but	CCONJ
gujaf-139	28	42	also	also	ADV
gujaf-139	28	43	for	for	ADP
gujaf-139	28	44	colossus	colossus	NOUN
gujaf-139	28	45	corrupt	corrupt	ADJ
gujaf-139	28	46	manifestations	manifestation	NOUN
gujaf-139	28	47	that	that	PRON
gujaf-139	28	48	plague	plague	VERB
gujaf-139	28	49	the	the	DET
gujaf-139	28	50	government	government	NOUN
gujaf-139	28	51	and	and	CCONJ
gujaf-139	28	52	the	the	DET
gujaf-139	28	53	public	public	ADJ
gujaf-139	28	54	sector	sector	NOUN
gujaf-139	28	55	institutions	institution	NOUN
gujaf-139	28	56	.	.	PUNCT
gujaf-139	29	1	meanwhile	meanwhile	ADV
gujaf-139	29	2	,	,	PUNCT
gujaf-139	29	3	melaye	melaye	NOUN
gujaf-139	29	4	(	(	PUNCT
gujaf-139	29	5	2013	2013	NUM
gujaf-139	29	6	)	)	PUNCT
gujaf-139	29	7	looking	look	VERB
gujaf-139	29	8	at	at	ADP
gujaf-139	29	9	the	the	DET
gujaf-139	29	10	effects	effect	NOUN
gujaf-139	29	11	of	of	ADP
gujaf-139	29	12	endemic	endemic	ADJ
gujaf-139	29	13	and	and	CCONJ
gujaf-139	29	14	systematic	systematic	ADJ
gujaf-139	29	15	corruption	corruption	NOUN
gujaf-139	29	16	in	in	ADP
gujaf-139	29	17	nigeria	nigeria	PROPN
gujaf-139	29	18	noted	note	VERB
gujaf-139	29	19	that	that	SCONJ
gujaf-139	29	20	systematic	systematic	ADJ
gujaf-139	29	21	corruption	corruption	NOUN
gujaf-139	29	22	breeds	breed	VERB
gujaf-139	29	23	poor	poor	ADJ
gujaf-139	29	24	investment	investment	NOUN
gujaf-139	29	25	,	,	PUNCT
gujaf-139	29	26	rise	rise	VERB
gujaf-139	29	27	in	in	ADP
gujaf-139	29	28	poverty	poverty	NOUN
gujaf-139	29	29	,	,	PUNCT
gujaf-139	29	30	national	national	ADJ
gujaf-139	29	31	crises	crisis	NOUN
gujaf-139	29	32	and	and	CCONJ
gujaf-139	29	33	ultimately	ultimately	ADV
gujaf-139	29	34	poor	poor	ADJ
gujaf-139	29	35	national	national	ADJ
gujaf-139	29	36	development	development	NOUN
gujaf-139	29	37	.	.	PUNCT
gujaf-139	30	1	prevalent	prevalent	ADJ
gujaf-139	30	2	corruption	corruption	NOUN
gujaf-139	30	3	in	in	ADP
gujaf-139	30	4	our	our	PRON
gujaf-139	30	5	nation	nation	NOUN
gujaf-139	30	6	has	have	AUX
gujaf-139	30	7	also	also	ADV
gujaf-139	30	8	resulted	result	VERB
gujaf-139	30	9	in	in	ADP
gujaf-139	30	10	extensive	extensive	ADJ
gujaf-139	30	11	poverty	poverty	NOUN
gujaf-139	30	12	and	and	CCONJ
gujaf-139	30	13	low	low	ADJ
gujaf-139	30	14	human	human	ADJ
gujaf-139	30	15	development	development	NOUN
gujaf-139	30	16	indices	index	NOUN
gujaf-139	30	17	.	.	PUNCT
gujaf-139	31	1	in	in	ADP
gujaf-139	31	2	1999	1999	NUM
gujaf-139	31	3	,	,	PUNCT
gujaf-139	31	4	when	when	SCONJ
gujaf-139	31	5	nigeria	nigeria	PROPN
gujaf-139	31	6	moved	move	VERB
gujaf-139	31	7	from	from	ADP
gujaf-139	31	8	military	military	NOUN
gujaf-139	31	9	to	to	ADP
gujaf-139	31	10	democratic	democratic	ADJ
gujaf-139	31	11	government	government	NOUN
gujaf-139	31	12	,	,	PUNCT
gujaf-139	31	13	an	an	DET
gujaf-139	31	14	independent	independent	ADJ
gujaf-139	31	15	estimation	estimation	NOUN
gujaf-139	31	16	of	of	ADP
gujaf-139	31	17	poverty	poverty	NOUN
gujaf-139	31	18	percentage	percentage	NOUN
gujaf-139	31	19	of	of	ADP
gujaf-139	31	20	nigerians	nigerians	PROPN
gujaf-139	31	21	living	live	VERB
gujaf-139	31	22	on	on	ADP
gujaf-139	31	23	a	a	DET
gujaf-139	31	24	petty	petty	ADJ
gujaf-139	31	25	sum	sum	NOUN
gujaf-139	31	26	of	of	ADP
gujaf-139	31	27	below	below	ADP
gujaf-139	31	28	a	a	DET
gujaf-139	31	29	dollar	dollar	NOUN
gujaf-139	31	30	a	a	DET
gujaf-139	31	31	day	day	NOUN
gujaf-139	31	32	was	be	AUX
gujaf-139	31	33	70	70	NUM
gujaf-139	31	34	%	%	NOUN
gujaf-139	31	35	(	(	PUNCT
gujaf-139	31	36	xavier	xavier	PROPN
gujaf-139	31	37	&	&	CCONJ
gujaf-139	31	38	subramanian	subramanian	PROPN
gujaf-139	31	39	,	,	PUNCT
gujaf-139	31	40	2008	2008	NUM
gujaf-139	31	41	cited	cite	VERB
gujaf-139	31	42	in	in	ADP
gujaf-139	31	43	enweremadu	enweremadu	ADJ
gujaf-139	31	44	,	,	PUNCT
gujaf-139	31	45	2012	2012	NUM
gujaf-139	31	46	)	)	PUNCT
gujaf-139	31	47	.	.	PUNCT
gujaf-139	32	1	nevertheless	nevertheless	ADV
gujaf-139	32	2	,	,	PUNCT
gujaf-139	32	3	there	there	PRON
gujaf-139	32	4	was	be	VERB
gujaf-139	32	5	an	an	DET
gujaf-139	32	6	improvement	improvement	NOUN
gujaf-139	32	7	in	in	ADP
gujaf-139	32	8	2004	2004	NUM
gujaf-139	32	9	when	when	SCONJ
gujaf-139	32	10	it	it	PRON
gujaf-139	32	11	reduced	reduce	VERB
gujaf-139	32	12	to	to	ADP
gujaf-139	32	13	54.4	54.4	NUM
gujaf-139	32	14	%	%	NOUN
gujaf-139	32	15	.	.	PUNCT
gujaf-139	33	1	this	this	PRON
gujaf-139	33	2	is	be	AUX
gujaf-139	33	3	yet	yet	ADV
gujaf-139	33	4	a	a	DET
gujaf-139	33	5	very	very	ADV
gujaf-139	33	6	high	high	ADJ
gujaf-139	33	7	percentage	percentage	NOUN
gujaf-139	33	8	compared	compare	VERB
gujaf-139	33	9	with	with	ADP
gujaf-139	33	10	past	past	ADJ
gujaf-139	33	11	years	year	NOUN
gujaf-139	33	12	.	.	PUNCT
gujaf-139	34	1	the	the	DET
gujaf-139	34	2	poverty	poverty	NOUN
gujaf-139	34	3	rate	rate	NOUN
gujaf-139	34	4	was	be	AUX
gujaf-139	34	5	just	just	ADV
gujaf-139	34	6	27.2	27.2	NUM
gujaf-139	34	7	%	%	NOUN
gujaf-139	34	8	in	in	ADP
gujaf-139	34	9	1980	1980	NUM
gujaf-139	34	10	,	,	PUNCT
gujaf-139	34	11	46.3	46.3	NUM
gujaf-139	34	12	%	%	NOUN
gujaf-139	34	13	in	in	ADP
gujaf-139	34	14	1985	1985	NUM
gujaf-139	34	15	,	,	PUNCT
gujaf-139	34	16	and	and	CCONJ
gujaf-139	34	17	42.7	42.7	NUM
gujaf-139	34	18	%	%	NOUN
gujaf-139	34	19	in	in	ADP
gujaf-139	34	20	1992	1992	NUM
gujaf-139	34	21	(	(	PUNCT
gujaf-139	34	22	the	the	DET
gujaf-139	34	23	federal	federal	PROPN
gujaf-139	34	24	republic	republic	PROPN
gujaf-139	34	25	of	of	ADP
gujaf-139	34	26	nigeria	nigeria	PROPN
gujaf-139	34	27	,	,	PUNCT
gujaf-139	34	28	2005	2005	NUM
gujaf-139	34	29	cited	cite	VERB
gujaf-139	34	30	in	in	ADP
gujaf-139	34	31	enweremadu	enweremadu	ADJ
gujaf-139	34	32	,	,	PUNCT
gujaf-139	34	33	2012	2012	NUM
gujaf-139	34	34	)	)	PUNCT
gujaf-139	34	35	.	.	PUNCT
gujaf-139	35	1	bad	bad	ADJ
gujaf-139	35	2	governance	governance	NOUN
gujaf-139	35	3	also	also	ADV
gujaf-139	35	4	resulted	result	VERB
gujaf-139	35	5	in	in	ADP
gujaf-139	35	6	the	the	DET
gujaf-139	35	7	illiterate	illiterate	ADJ
gujaf-139	35	8	population	population	NOUN
gujaf-139	35	9	.	.	PUNCT
gujaf-139	36	1	the	the	DET
gujaf-139	36	2	national	national	ADJ
gujaf-139	36	3	literacy	literacy	NOUN
gujaf-139	36	4	level	level	NOUN
gujaf-139	36	5	for	for	ADP
gujaf-139	36	6	men	man	NOUN
gujaf-139	36	7	in	in	ADP
gujaf-139	36	8	nigeria	nigeria	PROPN
gujaf-139	36	9	,	,	PUNCT
gujaf-139	36	10	as	as	ADV
gujaf-139	36	11	lately	lately	ADV
gujaf-139	36	12	as	as	ADP
gujaf-139	36	13	2004	2004	NUM
gujaf-139	36	14	,	,	PUNCT
gujaf-139	36	15	was	be	AUX
gujaf-139	36	16	50.6	50.6	NUM
gujaf-139	36	17	%	%	NOUN
gujaf-139	36	18	.	.	PUNCT
gujaf-139	37	1	the	the	DET
gujaf-139	37	2	percentage	percentage	NOUN
gujaf-139	37	3	is	be	AUX
gujaf-139	37	4	lower	low	ADJ
gujaf-139	37	5	for	for	ADP
gujaf-139	37	6	women	woman	NOUN
gujaf-139	37	7	which	which	PRON
gujaf-139	37	8	were	be	AUX
gujaf-139	37	9	37.7	37.7	NUM
gujaf-139	37	10	%	%	NOUN
gujaf-139	37	11	(	(	PUNCT
gujaf-139	37	12	enweremadu	enweremadu	ADJ
gujaf-139	37	13	,	,	PUNCT
gujaf-139	37	14	2012	2012	NUM
gujaf-139	37	15	)	)	PUNCT
gujaf-139	37	16	.	.	PUNCT
gujaf-139	38	1	other	other	ADJ
gujaf-139	38	2	indices	index	NOUN
gujaf-139	38	3	of	of	ADP
gujaf-139	38	4	human	human	ADJ
gujaf-139	38	5	development	development	NOUN
gujaf-139	38	6	pursue	pursue	VERB
gujaf-139	38	7	similar	similar	ADJ
gujaf-139	38	8	trends	trend	NOUN
gujaf-139	38	9	.	.	PUNCT
gujaf-139	39	1	according	accord	VERB
gujaf-139	39	2	to	to	ADP
gujaf-139	39	3	the	the	DET
gujaf-139	39	4	world	world	PROPN
gujaf-139	39	5	bank	bank	PROPN
gujaf-139	39	6	,	,	PUNCT
gujaf-139	39	7	the	the	DET
gujaf-139	39	8	per	per	ADP
gujaf-139	39	9	capita	capita	X
gujaf-139	39	10	income	income	NOUN
gujaf-139	39	11	of	of	ADP
gujaf-139	39	12	nigerians	nigerians	PROPN
gujaf-139	39	13	was	be	AUX
gujaf-139	39	14	$	$	SYM
gujaf-139	39	15	390	390	NUM
gujaf-139	39	16	in	in	ADP
gujaf-139	39	17	2004	2004	NUM
gujaf-139	39	18	,	,	PUNCT
gujaf-139	39	19	well	well	ADV
gujaf-139	39	20	lower	low	ADJ
gujaf-139	39	21	than	than	ADP
gujaf-139	39	22	the	the	DET
gujaf-139	39	23	africa	africa	PROPN
gujaf-139	39	24	average	average	NOUN
gujaf-139	39	25	of	of	ADP
gujaf-139	39	26	$	$	SYM
gujaf-139	39	27	600	600	NUM
gujaf-139	39	28	in	in	ADP
gujaf-139	39	29	the	the	DET
gujaf-139	39	30	same	same	ADJ
gujaf-139	39	31	period	period	NOUN
gujaf-139	39	32	.	.	PUNCT
gujaf-139	40	1	moreover	moreover	ADV
gujaf-139	40	2	,	,	PUNCT
gujaf-139	40	3	nigeria	nigeria	PROPN
gujaf-139	40	4	’s	’s	X
gujaf-139	40	5	per	per	ADP
gujaf-139	40	6	capita	capita	X
gujaf-139	40	7	income	income	NOUN
gujaf-139	40	8	in	in	ADP
gujaf-139	40	9	1980	1980	NUM
gujaf-139	40	10	was	be	AUX
gujaf-139	40	11	$	$	SYM
gujaf-139	40	12	1,000	1,000	NUM
gujaf-139	40	13	.	.	PUNCT
gujaf-139	41	1	life	life	NOUN
gujaf-139	41	2	expectancy	expectancy	NOUN
gujaf-139	41	3	at	at	ADP
gujaf-139	41	4	birth	birth	NOUN
gujaf-139	41	5	did	do	AUX
gujaf-139	41	6	not	not	PART
gujaf-139	41	7	fare	fare	VERB
gujaf-139	41	8	any	any	PRON
gujaf-139	41	9	better	well	ADJ
gujaf-139	41	10	,	,	PUNCT
gujaf-139	41	11	47	47	NUM
gujaf-139	41	12	years	year	NOUN
gujaf-139	41	13	in	in	ADP
gujaf-139	41	14	2000	2000	NUM
gujaf-139	41	15	(	(	PUNCT
gujaf-139	41	16	world	world	PROPN
gujaf-139	41	17	bank	bank	PROPN
gujaf-139	41	18	,	,	PUNCT
gujaf-139	41	19	2004	2004	NUM
gujaf-139	41	20	in	in	ADP
gujaf-139	41	21	enweremadu	enweremadu	ADJ
gujaf-139	41	22	,	,	PUNCT
gujaf-139	41	23	2012	2012	NUM
gujaf-139	41	24	)	)	PUNCT
gujaf-139	41	25	.	.	PUNCT
gujaf-139	42	1	most	most	ADV
gujaf-139	42	2	importantly	importantly	ADV
gujaf-139	42	3	,	,	PUNCT
gujaf-139	42	4	modugu	modugu	NOUN
gujaf-139	42	5	,	,	PUNCT
gujaf-139	42	6	ohonba	ohonba	NOUN
gujaf-139	42	7	,	,	PUNCT
gujaf-139	42	8	and	and	CCONJ
gujaf-139	42	9	izedonmi	izedonmi	PROPN
gujaf-139	42	10	(	(	PUNCT
gujaf-139	42	11	2012	2012	NUM
gujaf-139	42	12	)	)	PUNCT
gujaf-139	42	13	opined	opine	VERB
gujaf-139	42	14	that	that	SCONJ
gujaf-139	42	15	it	it	PRON
gujaf-139	42	16	is	be	AUX
gujaf-139	42	17	the	the	DET
gujaf-139	42	18	function	function	NOUN
gujaf-139	42	19	of	of	ADP
gujaf-139	42	20	the	the	DET
gujaf-139	42	21	auditors	auditor	NOUN
gujaf-139	42	22	to	to	PART
gujaf-139	42	23	express	express	VERB
gujaf-139	42	24	an	an	DET
gujaf-139	42	25	opinion	opinion	NOUN
gujaf-139	42	26	on	on	ADP
gujaf-139	42	27	the	the	DET
gujaf-139	42	28	true	true	ADJ
gujaf-139	42	29	and	and	CCONJ
gujaf-139	42	30	fairness	fairness	NOUN
gujaf-139	42	31	of	of	ADP
gujaf-139	42	32	the	the	DET
gujaf-139	42	33	financial	financial	ADJ
gujaf-139	42	34	statements	statement	NOUN
gujaf-139	42	35	.	.	PUNCT
gujaf-139	43	1	nevertheless	nevertheless	ADV
gujaf-139	43	2	,	,	PUNCT
gujaf-139	43	3	auditors	auditor	NOUN
gujaf-139	43	4	faced	face	VERB
gujaf-139	43	5	challenges	challenge	NOUN
gujaf-139	43	6	that	that	PRON
gujaf-139	43	7	had	have	AUX
gujaf-139	43	8	resulted	result	VERB
gujaf-139	43	9	in	in	ADP
gujaf-139	43	10	auditors	auditor	NOUN
gujaf-139	43	11	issuing	issue	VERB
gujaf-139	43	12	an	an	DET
gujaf-139	43	13	unqualified	unqualified	ADJ
gujaf-139	43	14	audit	audit	NOUN
gujaf-139	43	15	report	report	NOUN
gujaf-139	43	16	to	to	ADP
gujaf-139	43	17	a	a	DET
gujaf-139	43	18	very	very	ADV
gujaf-139	43	19	corrupt	corrupt	ADJ
gujaf-139	43	20	entity	entity	NOUN
gujaf-139	43	21	.	.	PUNCT
gujaf-139	44	1	if	if	SCONJ
gujaf-139	44	2	auditors	auditor	NOUN
gujaf-139	44	3	are	be	AUX
gujaf-139	44	4	3	3	NUM
gujaf-139	44	5	not	not	PART
gujaf-139	44	6	people	people	NOUN
gujaf-139	44	7	of	of	ADP
gujaf-139	44	8	required	require	VERB
gujaf-139	44	9	competence	competence	NOUN
gujaf-139	44	10	,	,	PUNCT
gujaf-139	44	11	the	the	DET
gujaf-139	44	12	whole	whole	ADJ
gujaf-139	44	13	aim	aim	NOUN
gujaf-139	44	14	and	and	CCONJ
gujaf-139	44	15	exercise	exercise	NOUN
gujaf-139	44	16	of	of	ADP
gujaf-139	44	17	auditing	auditing	NOUN
gujaf-139	44	18	will	will	AUX
gujaf-139	44	19	be	be	AUX
gujaf-139	44	20	of	of	ADP
gujaf-139	44	21	no	no	DET
gujaf-139	44	22	benefit	benefit	NOUN
gujaf-139	44	23	to	to	ADP
gujaf-139	44	24	the	the	DET
gujaf-139	44	25	going	go	VERB
gujaf-139	44	26	concern	concern	NOUN
gujaf-139	44	27	of	of	ADP
gujaf-139	44	28	the	the	DET
gujaf-139	44	29	entity	entity	NOUN
gujaf-139	44	30	and	and	CCONJ
gujaf-139	44	31	the	the	DET
gujaf-139	44	32	depending	depend	VERB
gujaf-139	44	33	public	public	ADJ
gujaf-139	44	34	(	(	PUNCT
gujaf-139	44	35	modugu	modugu	NOUN
gujaf-139	44	36	,	,	PUNCT
gujaf-139	44	37	ohonba	ohonba	PROPN
gujaf-139	44	38	&	&	CCONJ
gujaf-139	44	39	izedonmi	izedonmi	PROPN
gujaf-139	44	40	,	,	PUNCT
gujaf-139	44	41	2012	2012	NUM
gujaf-139	44	42	)	)	PUNCT
gujaf-139	44	43	.	.	PUNCT
gujaf-139	45	1	in	in	ADP
gujaf-139	45	2	the	the	DET
gujaf-139	45	3	same	same	ADJ
gujaf-139	45	4	vein	vein	NOUN
gujaf-139	45	5	,	,	PUNCT
gujaf-139	45	6	otalor	otalor	NOUN
gujaf-139	45	7	and	and	CCONJ
gujaf-139	45	8	eiya	eiya	NOUN
gujaf-139	45	9	(	(	PUNCT
gujaf-139	45	10	2013	2013	NUM
gujaf-139	45	11	)	)	PUNCT
gujaf-139	45	12	considering	consider	VERB
gujaf-139	45	13	auditors	auditor	NOUN
gujaf-139	45	14	working	work	VERB
gujaf-139	45	15	environment	environment	NOUN
gujaf-139	45	16	in	in	ADP
gujaf-139	45	17	the	the	DET
gujaf-139	45	18	public	public	ADJ
gujaf-139	45	19	sector	sector	NOUN
gujaf-139	45	20	opined	opine	VERB
gujaf-139	45	21	that	that	SCONJ
gujaf-139	45	22	an	an	DET
gujaf-139	45	23	auditor	auditor	NOUN
gujaf-139	45	24	’s	’s	PART
gujaf-139	45	25	professional	professional	ADJ
gujaf-139	45	26	work	work	NOUN
gujaf-139	45	27	,	,	PUNCT
gujaf-139	45	28	when	when	SCONJ
gujaf-139	45	29	auditors	auditor	NOUN
gujaf-139	45	30	are	be	AUX
gujaf-139	45	31	working	work	VERB
gujaf-139	45	32	in	in	ADP
gujaf-139	45	33	a	a	DET
gujaf-139	45	34	big	big	ADJ
gujaf-139	45	35	bureaucratic	bureaucratic	ADJ
gujaf-139	45	36	organisation	organisation	NOUN
gujaf-139	45	37	or	or	CCONJ
gujaf-139	45	38	mdas	mda	NOUN
gujaf-139	45	39	,	,	PUNCT
gujaf-139	45	40	they	they	PRON
gujaf-139	45	41	encounter	encounter	VERB
gujaf-139	45	42	corrupt	corrupt	ADJ
gujaf-139	45	43	acts	act	NOUN
gujaf-139	45	44	but	but	CCONJ
gujaf-139	45	45	often	often	ADV
gujaf-139	45	46	think	think	VERB
gujaf-139	45	47	that	that	SCONJ
gujaf-139	45	48	they	they	PRON
gujaf-139	45	49	are	be	AUX
gujaf-139	45	50	helpless	helpless	ADJ
gujaf-139	45	51	to	to	PART
gujaf-139	45	52	fight	fight	VERB
gujaf-139	45	53	it	it	PRON
gujaf-139	45	54	.	.	PUNCT
gujaf-139	46	1	unfortunately	unfortunately	ADV
gujaf-139	46	2	,	,	PUNCT
gujaf-139	46	3	otalor	otalor	NOUN
gujaf-139	46	4	and	and	CCONJ
gujaf-139	46	5	eiya	eiya	NOUN
gujaf-139	46	6	(	(	PUNCT
gujaf-139	46	7	2013	2013	NUM
gujaf-139	46	8	)	)	PUNCT
gujaf-139	46	9	noted	note	VERB
gujaf-139	46	10	that	that	SCONJ
gujaf-139	46	11	auditors	auditor	NOUN
gujaf-139	46	12	know	know	VERB
gujaf-139	46	13	very	very	ADV
gujaf-139	46	14	well	well	ADV
gujaf-139	46	15	that	that	SCONJ
gujaf-139	46	16	it	it	PRON
gujaf-139	46	17	is	be	AUX
gujaf-139	46	18	practically	practically	ADV
gujaf-139	46	19	impossible	impossible	ADJ
gujaf-139	46	20	for	for	SCONJ
gujaf-139	46	21	them	they	PRON
gujaf-139	46	22	to	to	PART
gujaf-139	46	23	physically	physically	ADV
gujaf-139	46	24	see	see	VERB
gujaf-139	46	25	all	all	DET
gujaf-139	46	26	transactions	transaction	NOUN
gujaf-139	46	27	in	in	ADP
gujaf-139	46	28	all	all	DET
gujaf-139	46	29	situations	situation	NOUN
gujaf-139	46	30	;	;	PUNCT
gujaf-139	46	31	hence	hence	ADV
gujaf-139	46	32	auditors	auditor	NOUN
gujaf-139	46	33	are	be	AUX
gujaf-139	46	34	not	not	PART
gujaf-139	46	35	to	to	PART
gujaf-139	46	36	catch	catch	VERB
gujaf-139	46	37	people	people	NOUN
gujaf-139	46	38	red	red	ADJ
gujaf-139	46	39	-	-	PUNCT
gujaf-139	46	40	handed	handed	ADJ
gujaf-139	46	41	.	.	PUNCT
gujaf-139	47	1	obvious	obvious	ADJ
gujaf-139	47	2	therefore	therefore	ADV
gujaf-139	47	3	that	that	SCONJ
gujaf-139	47	4	an	an	DET
gujaf-139	47	5	auditor	auditor	NOUN
gujaf-139	47	6	has	have	VERB
gujaf-139	47	7	a	a	DET
gujaf-139	47	8	role	role	NOUN
gujaf-139	47	9	to	to	PART
gujaf-139	47	10	play	play	VERB
gujaf-139	47	11	in	in	ADP
gujaf-139	47	12	combating	combat	VERB
gujaf-139	47	13	corruption	corruption	NOUN
gujaf-139	47	14	in	in	ADP
gujaf-139	47	15	the	the	DET
gujaf-139	47	16	public	public	ADJ
gujaf-139	47	17	sector	sector	NOUN
gujaf-139	47	18	.	.	PUNCT
gujaf-139	48	1	furthermore	furthermore	ADV
gujaf-139	48	2	,	,	PUNCT
gujaf-139	48	3	oyinlola	oyinlola	PROPN
gujaf-139	48	4	(	(	PUNCT
gujaf-139	48	5	2010	2010	NUM
gujaf-139	48	6	)	)	PUNCT
gujaf-139	48	7	study	study	NOUN
gujaf-139	48	8	revealed	reveal	VERB
gujaf-139	48	9	that	that	SCONJ
gujaf-139	48	10	managers	manager	NOUN
gujaf-139	48	11	,	,	PUNCT
gujaf-139	48	12	bankers	banker	NOUN
gujaf-139	48	13	,	,	PUNCT
gujaf-139	48	14	accountants	accountant	NOUN
gujaf-139	48	15	,	,	PUNCT
gujaf-139	48	16	and	and	CCONJ
gujaf-139	48	17	investors	investor	NOUN
gujaf-139	48	18	have	have	VERB
gujaf-139	48	19	very	very	ADV
gujaf-139	48	20	high	high	ADJ
gujaf-139	48	21	expectation	expectation	NOUN
gujaf-139	48	22	on	on	ADP
gujaf-139	48	23	auditors	auditor	NOUN
gujaf-139	48	24	’	’	PART
gujaf-139	48	25	roles	role	NOUN
gujaf-139	48	26	in	in	ADP
gujaf-139	48	27	systematic	systematic	ADJ
gujaf-139	48	28	corruption	corruption	NOUN
gujaf-139	48	29	prevention	prevention	NOUN
gujaf-139	48	30	and	and	CCONJ
gujaf-139	48	31	discovery	discovery	NOUN
gujaf-139	48	32	.	.	PUNCT
gujaf-139	49	1	okpala	okpala	PROPN
gujaf-139	49	2	(	(	PUNCT
gujaf-139	49	3	2012	2012	NUM
gujaf-139	49	4	)	)	PUNCT
gujaf-139	49	5	found	find	VERB
gujaf-139	49	6	out	out	ADP
gujaf-139	49	7	from	from	ADP
gujaf-139	49	8	his	his	PRON
gujaf-139	49	9	study	study	NOUN
gujaf-139	49	10	that	that	SCONJ
gujaf-139	49	11	external	external	ADJ
gujaf-139	49	12	auditing	auditing	NOUN
gujaf-139	49	13	is	be	AUX
gujaf-139	49	14	very	very	ADV
gujaf-139	49	15	imperative	imperative	ADJ
gujaf-139	49	16	in	in	ADP
gujaf-139	49	17	guaranteeing	guarantee	VERB
gujaf-139	49	18	effective	effective	ADJ
gujaf-139	49	19	accountability	accountability	NOUN
gujaf-139	49	20	in	in	ADP
gujaf-139	49	21	the	the	DET
gujaf-139	49	22	public	public	ADJ
gujaf-139	49	23	sector	sector	NOUN
gujaf-139	49	24	.	.	PUNCT
gujaf-139	50	1	meanwhile	meanwhile	ADV
gujaf-139	50	2	,	,	PUNCT
gujaf-139	50	3	ebimobowei	ebimobowei	ADJ
gujaf-139	50	4	and	and	CCONJ
gujaf-139	50	5	binaebi	binaebi	NOUN
gujaf-139	50	6	(	(	PUNCT
gujaf-139	50	7	2013	2013	NUM
gujaf-139	50	8	)	)	PUNCT
gujaf-139	50	9	found	find	VERB
gujaf-139	50	10	from	from	ADP
gujaf-139	50	11	their	their	PRON
gujaf-139	50	12	study	study	NOUN
gujaf-139	50	13	that	that	SCONJ
gujaf-139	50	14	effective	effective	ADJ
gujaf-139	50	15	auditing	auditing	NOUN
gujaf-139	50	16	guarantees	guarantee	VERB
gujaf-139	50	17	appropriate	appropriate	ADJ
gujaf-139	50	18	stewardship	stewardship	NOUN
gujaf-139	50	19	reporting	reporting	NOUN
gujaf-139	50	20	.	.	PUNCT
gujaf-139	51	1	furthermore	furthermore	ADV
gujaf-139	51	2	,	,	PUNCT
gujaf-139	51	3	onatuyeh	onatuyeh	NOUN
gujaf-139	51	4	and	and	CCONJ
gujaf-139	51	5	aniefor	aniefor	PROPN
gujaf-139	51	6	(	(	PUNCT
gujaf-139	51	7	2013	2013	NUM
gujaf-139	51	8	)	)	PUNCT
gujaf-139	51	9	study	study	NOUN
gujaf-139	51	10	revealed	reveal	VERB
gujaf-139	51	11	that	that	SCONJ
gujaf-139	51	12	effective	effective	ADJ
gujaf-139	51	13	internal	internal	ADJ
gujaf-139	51	14	auditing	auditing	NOUN
gujaf-139	51	15	guarantees	guarantee	VERB
gujaf-139	51	16	appropriate	appropriate	ADJ
gujaf-139	51	17	stewardship	stewardship	NOUN
gujaf-139	51	18	reporting	reporting	NOUN
gujaf-139	51	19	.	.	PUNCT
gujaf-139	52	1	however	however	ADV
gujaf-139	52	2	,	,	PUNCT
gujaf-139	52	3	agbo	agbo	ADJ
gujaf-139	52	4	and	and	CCONJ
gujaf-139	52	5	aruomoaghe	aruomoaghe	ADJ
gujaf-139	52	6	(	(	PUNCT
gujaf-139	52	7	2014	2014	NUM
gujaf-139	52	8	)	)	PUNCT
gujaf-139	52	9	discovered	discover	VERB
gujaf-139	52	10	in	in	ADP
gujaf-139	52	11	their	their	PRON
gujaf-139	52	12	study	study	NOUN
gujaf-139	52	13	that	that	SCONJ
gujaf-139	52	14	performance	performance	NOUN
gujaf-139	52	15	audit	audit	NOUN
gujaf-139	52	16	could	could	AUX
gujaf-139	52	17	be	be	AUX
gujaf-139	52	18	an	an	DET
gujaf-139	52	19	effective	effective	ADJ
gujaf-139	52	20	tool	tool	NOUN
gujaf-139	52	21	in	in	ADP
gujaf-139	52	22	combating	combat	VERB
gujaf-139	52	23	corruption	corruption	NOUN
gujaf-139	52	24	in	in	ADP
gujaf-139	52	25	the	the	DET
gujaf-139	52	26	public	public	ADJ
gujaf-139	52	27	sector	sector	NOUN
gujaf-139	52	28	.	.	PUNCT
gujaf-139	53	1	osagioduwa	osagioduwa	PROPN
gujaf-139	53	2	(	(	PUNCT
gujaf-139	53	3	2014	2014	NUM
gujaf-139	53	4	)	)	PUNCT
gujaf-139	53	5	discovered	discover	VERB
gujaf-139	53	6	that	that	SCONJ
gujaf-139	53	7	auditor	auditor	NOUN
gujaf-139	53	8	plays	play	VERB
gujaf-139	53	9	a	a	DET
gujaf-139	53	10	role	role	NOUN
gujaf-139	53	11	in	in	ADP
gujaf-139	53	12	curtailing	curtail	VERB
gujaf-139	53	13	corruption	corruption	NOUN
gujaf-139	53	14	in	in	ADP
gujaf-139	53	15	the	the	DET
gujaf-139	53	16	public	public	ADJ
gujaf-139	53	17	sector	sector	NOUN
gujaf-139	53	18	of	of	ADP
gujaf-139	53	19	nigeria	nigeria	PROPN
gujaf-139	53	20	.	.	PUNCT
gujaf-139	54	1	auditors	auditor	NOUN
gujaf-139	54	2	in	in	ADP
gujaf-139	54	3	general	general	ADJ
gujaf-139	54	4	but	but	CCONJ
gujaf-139	54	5	specifically	specifically	ADV
gujaf-139	54	6	the	the	DET
gujaf-139	54	7	office	office	NOUN
gujaf-139	54	8	of	of	ADP
gujaf-139	54	9	auditor	auditor	NOUN
gujaf-139	54	10	generals	general	NOUN
gujaf-139	54	11	for	for	ADP
gujaf-139	54	12	the	the	DET
gujaf-139	54	13	federation	federation	NOUN
gujaf-139	54	14	,	,	PUNCT
gujaf-139	54	15	states	state	NOUN
gujaf-139	54	16	,	,	PUNCT
gujaf-139	54	17	and	and	CCONJ
gujaf-139	54	18	local	local	ADJ
gujaf-139	54	19	governments	government	NOUN
gujaf-139	54	20	must	must	AUX
gujaf-139	54	21	independently	independently	ADV
gujaf-139	54	22	examine	examine	VERB
gujaf-139	54	23	the	the	DET
gujaf-139	54	24	financial	financial	ADJ
gujaf-139	54	25	statements	statement	NOUN
gujaf-139	54	26	of	of	ADP
gujaf-139	54	27	public	public	ADJ
gujaf-139	54	28	entities	entity	NOUN
gujaf-139	54	29	.	.	PUNCT
gujaf-139	55	1	although	although	SCONJ
gujaf-139	55	2	,	,	PUNCT
gujaf-139	55	3	isa	isa	NOUN
gujaf-139	55	4	200	200	NUM
gujaf-139	55	5	contained	contain	VERB
gujaf-139	55	6	that	that	SCONJ
gujaf-139	55	7	it	it	PRON
gujaf-139	55	8	is	be	AUX
gujaf-139	55	9	not	not	PART
gujaf-139	55	10	the	the	DET
gujaf-139	55	11	primary	primary	ADJ
gujaf-139	55	12	responsibility	responsibility	NOUN
gujaf-139	55	13	of	of	ADP
gujaf-139	55	14	the	the	DET
gujaf-139	55	15	auditors	auditor	NOUN
gujaf-139	55	16	to	to	PART
gujaf-139	55	17	detect	detect	VERB
gujaf-139	55	18	fraud	fraud	NOUN
gujaf-139	55	19	and	and	CCONJ
gujaf-139	55	20	systematic	systematic	ADJ
gujaf-139	55	21	financial	financial	ADJ
gujaf-139	55	22	corruption	corruption	NOUN
gujaf-139	55	23	.	.	PUNCT
gujaf-139	56	1	on	on	ADP
gujaf-139	56	2	the	the	DET
gujaf-139	56	3	contrary	contrary	NOUN
gujaf-139	56	4	,	,	PUNCT
gujaf-139	56	5	study	study	NOUN
gujaf-139	56	6	by	by	ADP
gujaf-139	56	7	osagioduwa	osagioduwa	PROPN
gujaf-139	56	8	,	,	PUNCT
gujaf-139	56	9	ehis	ehis	PROPN
gujaf-139	56	10	and	and	CCONJ
gujaf-139	56	11	ohidoa	ohidoa	NOUN
gujaf-139	56	12	(	(	PUNCT
gujaf-139	56	13	2020	2020	NUM
gujaf-139	56	14	)	)	PUNCT
gujaf-139	56	15	discovered	discover	VERB
gujaf-139	56	16	that	that	SCONJ
gujaf-139	56	17	discovering	discover	VERB
gujaf-139	56	18	and	and	CCONJ
gujaf-139	56	19	detecting	detect	VERB
gujaf-139	56	20	systematic	systematic	ADJ
gujaf-139	56	21	corruption	corruption	NOUN
gujaf-139	56	22	should	should	AUX
gujaf-139	56	23	a	a	DET
gujaf-139	56	24	cardinal	cardinal	ADJ
gujaf-139	56	25	responsibility	responsibility	NOUN
gujaf-139	56	26	of	of	ADP
gujaf-139	56	27	an	an	DET
gujaf-139	56	28	effective	effective	ADJ
gujaf-139	56	29	public	public	ADJ
gujaf-139	56	30	sector	sector	NOUN
gujaf-139	56	31	auditor	auditor	NOUN
gujaf-139	56	32	in	in	ADP
gujaf-139	56	33	nigeria	nigeria	PROPN
gujaf-139	56	34	.	.	PUNCT
gujaf-139	57	1	similarly	similarly	ADV
gujaf-139	57	2	,	,	PUNCT
gujaf-139	57	3	paula	paula	PROPN
gujaf-139	57	4	and	and	CCONJ
gujaf-139	57	5	attwood	attwood	PROPN
gujaf-139	57	6	(	(	PUNCT
gujaf-139	57	7	1976	1976	NUM
gujaf-139	57	8	)	)	PUNCT
gujaf-139	57	9	cited	cite	VERB
gujaf-139	57	10	in	in	ADP
gujaf-139	57	11	mohammad	mohammad	PROPN
gujaf-139	57	12	,	,	PUNCT
gujaf-139	57	13	fatemehm	fatemehm	ADJ
gujaf-139	57	14	,	,	PUNCT
gujaf-139	57	15	vahid	vahid	PROPN
gujaf-139	57	16	,	,	PUNCT
gujaf-139	57	17	and	and	CCONJ
gujaf-139	57	18	maziyar	maziyar	PROPN
gujaf-139	57	19	(	(	PUNCT
gujaf-139	57	20	2011	2011	NUM
gujaf-139	57	21	)	)	PUNCT
gujaf-139	57	22	believed	believe	VERB
gujaf-139	57	23	that	that	SCONJ
gujaf-139	57	24	external	external	ADJ
gujaf-139	57	25	auditing	auditing	NOUN
gujaf-139	57	26	can	can	AUX
gujaf-139	57	27	be	be	AUX
gujaf-139	57	28	used	use	VERB
gujaf-139	57	29	to	to	PART
gujaf-139	57	30	detect	detect	VERB
gujaf-139	57	31	financial	financial	ADJ
gujaf-139	57	32	irregularities	irregularity	NOUN
gujaf-139	57	33	.	.	PUNCT
gujaf-139	58	1	several	several	ADJ
gujaf-139	58	2	related	related	ADJ
gujaf-139	58	3	studies	study	NOUN
gujaf-139	58	4	,	,	PUNCT
gujaf-139	58	5	specifically	specifically	ADV
gujaf-139	58	6	oyinola	oyinola	PROPN
gujaf-139	58	7	(	(	PUNCT
gujaf-139	58	8	2010	2010	NUM
gujaf-139	58	9	)	)	PUNCT
gujaf-139	58	10	,	,	PUNCT
gujaf-139	58	11	ebimobowei	ebimobowei	ADJ
gujaf-139	58	12	and	and	CCONJ
gujaf-139	58	13	binaebi	binaebi	NOUN
gujaf-139	58	14	(	(	PUNCT
gujaf-139	58	15	2013	2013	NUM
gujaf-139	58	16	)	)	PUNCT
gujaf-139	58	17	,	,	PUNCT
gujaf-139	58	18	agbo	agbo	VERB
gujaf-139	58	19	and	and	CCONJ
gujaf-139	58	20	aruomoaghe	aruomoaghe	ADJ
gujaf-139	58	21	(	(	PUNCT
gujaf-139	58	22	2014	2014	NUM
gujaf-139	58	23	)	)	PUNCT
gujaf-139	58	24	,	,	PUNCT
gujaf-139	58	25	osagioduwa	osagioduwa	X
gujaf-139	58	26	(	(	PUNCT
gujaf-139	58	27	2014	2014	NUM
gujaf-139	58	28	)	)	PUNCT
gujaf-139	58	29	,	,	PUNCT
gujaf-139	58	30	okpala	okpala	NOUN
gujaf-139	58	31	(	(	PUNCT
gujaf-139	58	32	2012	2012	NUM
gujaf-139	58	33	)	)	PUNCT
gujaf-139	58	34	,	,	PUNCT
gujaf-139	58	35	zinyama	zinyama	NOUN
gujaf-139	58	36	(	(	PUNCT
gujaf-139	58	37	2013	2013	NUM
gujaf-139	58	38	)	)	PUNCT
gujaf-139	58	39	,	,	PUNCT
gujaf-139	58	40	onatuyeh	onatuyeh	NOUN
gujaf-139	58	41	and	and	CCONJ
gujaf-139	58	42	aniefor	aniefor	PROPN
gujaf-139	58	43	(	(	PUNCT
gujaf-139	58	44	2013	2013	NUM
gujaf-139	58	45	)	)	PUNCT
gujaf-139	58	46	,	,	PUNCT
gujaf-139	58	47	dawuda	dawuda	PROPN
gujaf-139	58	48	,	,	PUNCT
gujaf-139	58	49	aninanya	aninanya	NOUN
gujaf-139	58	50	,	,	PUNCT
gujaf-139	58	51	and	and	CCONJ
gujaf-139	58	52	alnaa	alnaa	NOUN
gujaf-139	58	53	(	(	PUNCT
gujaf-139	58	54	2015	2015	NUM
gujaf-139	58	55	)	)	PUNCT
gujaf-139	58	56	,	,	PUNCT
gujaf-139	58	57	osagioduwa	osagioduwa	PROPN
gujaf-139	58	58	,	,	PUNCT
gujaf-139	58	59	ehis	ehis	PROPN
gujaf-139	58	60	and	and	CCONJ
gujaf-139	58	61	ohidoa	ohidoa	NOUN
gujaf-139	58	62	(	(	PUNCT
gujaf-139	58	63	2020	2020	NUM
gujaf-139	58	64	)	)	PUNCT
gujaf-139	58	65	studied	study	VERB
gujaf-139	58	66	the	the	DET
gujaf-139	58	67	roles	role	NOUN
gujaf-139	58	68	and	and	CCONJ
gujaf-139	58	69	responsibility	responsibility	NOUN
gujaf-139	58	70	of	of	ADP
gujaf-139	58	71	the	the	DET
gujaf-139	58	72	auditors	auditor	NOUN
gujaf-139	58	73	and	and	CCONJ
gujaf-139	58	74	performance	performance	NOUN
gujaf-139	58	75	audit	audit	NOUN
gujaf-139	58	76	.	.	PUNCT
gujaf-139	59	1	none	none	NOUN
gujaf-139	59	2	of	of	ADP
gujaf-139	59	3	the	the	DET
gujaf-139	59	4	known	know	VERB
gujaf-139	59	5	previous	previous	ADJ
gujaf-139	59	6	studies	study	NOUN
gujaf-139	59	7	investigated	investigate	VERB
gujaf-139	59	8	considers	consider	VERB
gujaf-139	59	9	the	the	DET
gujaf-139	59	10	effectiveness	effectiveness	NOUN
gujaf-139	59	11	of	of	ADP
gujaf-139	59	12	the	the	DET
gujaf-139	59	13	nigerian	nigerian	ADJ
gujaf-139	59	14	public	public	ADJ
gujaf-139	59	15	auditors	auditor	NOUN
gujaf-139	59	16	in	in	ADP
gujaf-139	59	17	detecting	detect	VERB
gujaf-139	59	18	nigeria	nigeria	PROPN
gujaf-139	59	19	’s	’s	PART
gujaf-139	59	20	systematic	systematic	ADJ
gujaf-139	59	21	corruption	corruption	NOUN
gujaf-139	59	22	.	.	PUNCT
gujaf-139	60	1	in	in	ADP
gujaf-139	60	2	the	the	DET
gujaf-139	60	3	light	light	NOUN
gujaf-139	60	4	of	of	ADP
gujaf-139	60	5	the	the	DET
gujaf-139	60	6	endemic	endemic	ADJ
gujaf-139	60	7	and	and	CCONJ
gujaf-139	60	8	systematic	systematic	ADJ
gujaf-139	60	9	corruption	corruption	NOUN
gujaf-139	60	10	prevailing	prevail	VERB
gujaf-139	60	11	in	in	ADP
gujaf-139	60	12	today	today	NOUN
gujaf-139	60	13	’s	’s	PART
gujaf-139	60	14	nigeria	nigeria	PROPN
gujaf-139	60	15	economic	economic	ADJ
gujaf-139	60	16	,	,	PUNCT
gujaf-139	60	17	is	be	AUX
gujaf-139	60	18	as	as	ADV
gujaf-139	60	19	become	become	VERB
gujaf-139	60	20	inevitable	inevitable	ADJ
gujaf-139	60	21	to	to	PART
gujaf-139	60	22	quickly	quickly	ADV
gujaf-139	60	23	ask	ask	VERB
gujaf-139	60	24	to	to	ADP
gujaf-139	60	25	what	what	DET
gujaf-139	60	26	extent	extent	NOUN
gujaf-139	60	27	the	the	DET
gujaf-139	60	28	4	4	NUM
gujaf-139	60	29	auditors	auditor	NOUN
gujaf-139	60	30	in	in	ADP
gujaf-139	60	31	nigeria	nigeria	PROPN
gujaf-139	60	32	are	be	AUX
gujaf-139	60	33	effective	effective	ADJ
gujaf-139	60	34	in	in	ADP
gujaf-139	60	35	curtailing	curtail	VERB
gujaf-139	60	36	the	the	DET
gujaf-139	60	37	systematic	systematic	ADJ
gujaf-139	60	38	corruption	corruption	NOUN
gujaf-139	60	39	in	in	ADP
gujaf-139	60	40	the	the	DET
gujaf-139	60	41	land	land	NOUN
gujaf-139	60	42	.	.	PUNCT
gujaf-139	61	1	this	this	DET
gujaf-139	61	2	study	study	NOUN
gujaf-139	61	3	therefore	therefore	ADV
gujaf-139	61	4	seeks	seek	VERB
gujaf-139	61	5	to	to	PART
gujaf-139	61	6	fill	fill	VERB
gujaf-139	61	7	this	this	DET
gujaf-139	61	8	gap	gap	NOUN
gujaf-139	61	9	in	in	ADP
gujaf-139	61	10	literature	literature	NOUN
gujaf-139	61	11	and	and	CCONJ
gujaf-139	61	12	advance	advance	VERB
gujaf-139	61	13	a	a	DET
gujaf-139	61	14	framework	framework	NOUN
gujaf-139	61	15	for	for	ADP
gujaf-139	61	16	systematic	systematic	ADJ
gujaf-139	61	17	corruption	corruption	NOUN
gujaf-139	61	18	reporting	report	VERB
gujaf-139	61	19	the	the	DET
gujaf-139	61	20	“	"	PUNCT
gujaf-139	61	21	egad	egad	PROPN
gujaf-139	61	22	report	report	NOUN
gujaf-139	61	23	”	"	PUNCT
gujaf-139	61	24	that	that	PRON
gujaf-139	61	25	will	will	AUX
gujaf-139	61	26	aid	aid	VERB
gujaf-139	61	27	comprehensive	comprehensive	ADJ
gujaf-139	61	28	reporting	reporting	NOUN
gujaf-139	61	29	,	,	PUNCT
gujaf-139	61	30	reveal	reveal	VERB
gujaf-139	61	31	the	the	DET
gujaf-139	61	32	accurate	accurate	ADJ
gujaf-139	61	33	amount	amount	NOUN
gujaf-139	61	34	of	of	ADP
gujaf-139	61	35	financial	financial	ADJ
gujaf-139	61	36	systematic	systematic	ADJ
gujaf-139	61	37	corruption	corruption	NOUN
gujaf-139	61	38	in	in	ADP
gujaf-139	61	39	the	the	DET
gujaf-139	61	40	nigerian	nigerian	ADJ
gujaf-139	61	41	yearly	yearly	ADJ
gujaf-139	61	42	economy	economy	NOUN
gujaf-139	61	43	with	with	ADP
gujaf-139	61	44	each	each	DET
gujaf-139	61	45	local	local	ADJ
gujaf-139	61	46	government	government	NOUN
gujaf-139	61	47	corruption	corruption	NOUN
gujaf-139	61	48	index	index	NOUN
gujaf-139	61	49	.	.	PUNCT
gujaf-139	62	1	looking	look	VERB
gujaf-139	62	2	firstly	firstly	ADV
gujaf-139	62	3	at	at	ADP
gujaf-139	62	4	the	the	DET
gujaf-139	62	5	term	term	NOUN
gujaf-139	62	6	auditor	auditor	NOUN
gujaf-139	62	7	,	,	PUNCT
gujaf-139	62	8	oladipupo	oladipupo	NOUN
gujaf-139	62	9	(	(	PUNCT
gujaf-139	62	10	2005	2005	NUM
gujaf-139	62	11	)	)	PUNCT
gujaf-139	62	12	defined	define	VERB
gujaf-139	62	13	an	an	DET
gujaf-139	62	14	auditor	auditor	NOUN
gujaf-139	62	15	as	as	ADP
gujaf-139	62	16	an	an	DET
gujaf-139	62	17	independent	independent	ADJ
gujaf-139	62	18	expert	expert	NOUN
gujaf-139	62	19	assigned	assign	VERB
gujaf-139	62	20	to	to	PART
gujaf-139	62	21	assess	assess	VERB
gujaf-139	62	22	and	and	CCONJ
gujaf-139	62	23	examine	examine	VERB
gujaf-139	62	24	an	an	DET
gujaf-139	62	25	organization	organization	NOUN
gujaf-139	62	26	financial	financial	ADJ
gujaf-139	62	27	records	record	NOUN
gujaf-139	62	28	and	and	CCONJ
gujaf-139	62	29	financial	financial	ADJ
gujaf-139	62	30	statement	statement	NOUN
gujaf-139	62	31	prepared	prepare	VERB
gujaf-139	62	32	from	from	ADP
gujaf-139	62	33	them	they	PRON
gujaf-139	62	34	and	and	CCONJ
gujaf-139	62	35	form	form	VERB
gujaf-139	62	36	his	his	PRON
gujaf-139	62	37	opinion	opinion	NOUN
gujaf-139	62	38	on	on	ADP
gujaf-139	62	39	the	the	DET
gujaf-139	62	40	true	true	ADJ
gujaf-139	62	41	and	and	CCONJ
gujaf-139	62	42	fairness	fairness	NOUN
gujaf-139	62	43	of	of	ADP
gujaf-139	62	44	the	the	DET
gujaf-139	62	45	financial	financial	ADJ
gujaf-139	62	46	statements	statement	NOUN
gujaf-139	62	47	.	.	PUNCT
gujaf-139	63	1	technically	technically	ADV
gujaf-139	63	2	,	,	PUNCT
gujaf-139	63	3	an	an	DET
gujaf-139	63	4	auditor	auditor	NOUN
gujaf-139	63	5	should	should	AUX
gujaf-139	63	6	be	be	AUX
gujaf-139	63	7	a	a	DET
gujaf-139	63	8	member	member	NOUN
gujaf-139	63	9	of	of	ADP
gujaf-139	63	10	a	a	DET
gujaf-139	63	11	recognised	recognise	VERB
gujaf-139	63	12	professional	professional	ADJ
gujaf-139	63	13	body	body	NOUN
gujaf-139	63	14	of	of	ADP
gujaf-139	63	15	accountancy	accountancy	NOUN
gujaf-139	63	16	who	who	PRON
gujaf-139	63	17	is	be	AUX
gujaf-139	63	18	into	into	ADP
gujaf-139	63	19	public	public	ADJ
gujaf-139	63	20	practice	practice	NOUN
gujaf-139	63	21	.	.	PUNCT
gujaf-139	64	1	similarly	similarly	ADV
gujaf-139	64	2	,	,	PUNCT
gujaf-139	64	3	aguolu	aguolu	PROPN
gujaf-139	64	4	(	(	PUNCT
gujaf-139	64	5	2008	2008	NUM
gujaf-139	64	6	)	)	PUNCT
gujaf-139	64	7	defined	define	VERB
gujaf-139	64	8	an	an	DET
gujaf-139	64	9	auditor	auditor	NOUN
gujaf-139	64	10	as	as	ADP
gujaf-139	64	11	a	a	DET
gujaf-139	64	12	person	person	NOUN
gujaf-139	64	13	who	who	PRON
gujaf-139	64	14	performs	perform	VERB
gujaf-139	64	15	an	an	DET
gujaf-139	64	16	independent	independent	ADJ
gujaf-139	64	17	examination	examination	NOUN
gujaf-139	64	18	of	of	ADP
gujaf-139	64	19	the	the	DET
gujaf-139	64	20	financial	financial	ADJ
gujaf-139	64	21	statement	statement	NOUN
gujaf-139	64	22	of	of	ADP
gujaf-139	64	23	an	an	DET
gujaf-139	64	24	entity	entity	NOUN
gujaf-139	64	25	with	with	ADP
gujaf-139	64	26	the	the	DET
gujaf-139	64	27	aim	aim	NOUN
gujaf-139	64	28	of	of	ADP
gujaf-139	64	29	expressing	express	VERB
gujaf-139	64	30	an	an	DET
gujaf-139	64	31	independent	independent	ADJ
gujaf-139	64	32	opinion	opinion	NOUN
gujaf-139	64	33	as	as	ADP
gujaf-139	64	34	to	to	ADP
gujaf-139	64	35	the	the	DET
gujaf-139	64	36	true	true	ADJ
gujaf-139	64	37	and	and	CCONJ
gujaf-139	64	38	fairness	fairness	NOUN
gujaf-139	64	39	of	of	ADP
gujaf-139	64	40	the	the	DET
gujaf-139	64	41	financial	financial	ADJ
gujaf-139	64	42	statement	statement	NOUN
gujaf-139	64	43	and	and	CCONJ
gujaf-139	64	44	its	its	PRON
gujaf-139	64	45	agreement	agreement	NOUN
gujaf-139	64	46	with	with	ADP
gujaf-139	64	47	relevant	relevant	ADJ
gujaf-139	64	48	laws	law	NOUN
gujaf-139	64	49	and	and	CCONJ
gujaf-139	64	50	the	the	DET
gujaf-139	64	51	international	international	ADJ
gujaf-139	64	52	financial	financial	ADJ
gujaf-139	64	53	reporting	reporting	NOUN
gujaf-139	64	54	standard	standard	PROPN
gujaf-139	64	55	(	(	PUNCT
gujaf-139	64	56	ifrs	ifrs	PROPN
gujaf-139	64	57	)	)	PUNCT
gujaf-139	64	58	.	.	PUNCT
gujaf-139	65	1	furthermore	furthermore	ADV
gujaf-139	65	2	,	,	PUNCT
gujaf-139	65	3	bender	bender	NOUN
gujaf-139	65	4	(	(	PUNCT
gujaf-139	65	5	2006	2006	NUM
gujaf-139	65	6	)	)	PUNCT
gujaf-139	65	7	argued	argue	VERB
gujaf-139	65	8	that	that	SCONJ
gujaf-139	65	9	audit	audit	NOUN
gujaf-139	65	10	effectiveness	effectiveness	NOUN
gujaf-139	65	11	connotes	connote	VERB
gujaf-139	65	12	different	different	ADJ
gujaf-139	65	13	meaning	meaning	NOUN
gujaf-139	65	14	to	to	PART
gujaf-139	65	15	diverse	diverse	VERB
gujaf-139	65	16	persons	person	NOUN
gujaf-139	65	17	.	.	PUNCT
gujaf-139	66	1	effective	effective	ADJ
gujaf-139	66	2	audit	audit	NOUN
gujaf-139	66	3	therefore	therefore	ADV
gujaf-139	66	4	centers	center	VERB
gujaf-139	66	5	competence	competence	NOUN
gujaf-139	66	6	,	,	PUNCT
gujaf-139	66	7	quality	quality	NOUN
gujaf-139	66	8	,	,	PUNCT
gujaf-139	66	9	procedures	procedure	NOUN
gujaf-139	66	10	and	and	CCONJ
gujaf-139	66	11	independence	independence	NOUN
gujaf-139	66	12	of	of	ADP
gujaf-139	66	13	the	the	DET
gujaf-139	66	14	auditor	auditor	NOUN
gujaf-139	66	15	.	.	PUNCT
gujaf-139	67	1	study	study	NOUN
gujaf-139	67	2	by	by	ADP
gujaf-139	67	3	osagioduwa	osagioduwa	PROPN
gujaf-139	67	4	(	(	PUNCT
gujaf-139	67	5	2022	2022	NUM
gujaf-139	67	6	)	)	PUNCT
gujaf-139	67	7	reveals	reveal	VERB
gujaf-139	67	8	that	that	SCONJ
gujaf-139	67	9	nigerian	nigerian	ADJ
gujaf-139	67	10	public	public	ADJ
gujaf-139	67	11	auditor	auditor	NOUN
gujaf-139	67	12	lacks	lack	VERB
gujaf-139	67	13	significant	significant	ADJ
gujaf-139	67	14	independence	independence	NOUN
gujaf-139	67	15	in	in	ADP
gujaf-139	67	16	practice	practice	NOUN
gujaf-139	67	17	.	.	PUNCT
gujaf-139	68	1	in	in	ADP
gujaf-139	68	2	reality	reality	NOUN
gujaf-139	68	3	,	,	PUNCT
gujaf-139	68	4	an	an	DET
gujaf-139	68	5	effective	effective	ADJ
gujaf-139	68	6	auditor	auditor	NOUN
gujaf-139	68	7	is	be	AUX
gujaf-139	68	8	easier	easy	ADJ
gujaf-139	68	9	to	to	PART
gujaf-139	68	10	recognize	recognize	VERB
gujaf-139	68	11	than	than	ADP
gujaf-139	68	12	the	the	DET
gujaf-139	68	13	ineffective	ineffective	ADJ
gujaf-139	68	14	auditor	auditor	NOUN
gujaf-139	68	15	.	.	PUNCT
gujaf-139	69	1	however	however	ADV
gujaf-139	69	2	,	,	PUNCT
gujaf-139	69	3	ineffective	ineffective	ADJ
gujaf-139	69	4	auditor	auditor	NOUN
gujaf-139	69	5	only	only	ADV
gujaf-139	69	6	comes	come	VERB
gujaf-139	69	7	to	to	ADP
gujaf-139	69	8	light	light	NOUN
gujaf-139	69	9	if	if	SCONJ
gujaf-139	69	10	difficulties	difficulty	NOUN
gujaf-139	69	11	arise	arise	VERB
gujaf-139	69	12	in	in	ADP
gujaf-139	69	13	the	the	DET
gujaf-139	69	14	future	future	NOUN
gujaf-139	69	15	.	.	PUNCT
gujaf-139	70	1	when	when	SCONJ
gujaf-139	70	2	no	no	DET
gujaf-139	70	3	problem	problem	NOUN
gujaf-139	70	4	arises	arise	VERB
gujaf-139	70	5	,	,	PUNCT
gujaf-139	70	6	the	the	DET
gujaf-139	70	7	fact	fact	NOUN
gujaf-139	70	8	that	that	SCONJ
gujaf-139	70	9	an	an	DET
gujaf-139	70	10	auditor	auditor	NOUN
gujaf-139	70	11	was	be	AUX
gujaf-139	70	12	ineffective	ineffective	ADJ
gujaf-139	70	13	never	never	ADV
gujaf-139	70	14	evolves	evolve	VERB
gujaf-139	70	15	.	.	PUNCT
gujaf-139	71	1	the	the	DET
gujaf-139	71	2	yield	yield	NOUN
gujaf-139	71	3	of	of	ADP
gujaf-139	71	4	an	an	DET
gujaf-139	71	5	auditor	auditor	NOUN
gujaf-139	71	6	is	be	AUX
gujaf-139	71	7	normally	normally	ADV
gujaf-139	71	8	a	a	DET
gujaf-139	71	9	chain	chain	NOUN
gujaf-139	71	10	of	of	ADP
gujaf-139	71	11	reports	report	NOUN
gujaf-139	71	12	and	and	CCONJ
gujaf-139	71	13	public	public	ADJ
gujaf-139	71	14	presentations	presentation	NOUN
gujaf-139	71	15	to	to	ADP
gujaf-139	71	16	management	management	NOUN
gujaf-139	71	17	.	.	PUNCT
gujaf-139	72	1	to	to	ADP
gujaf-139	72	2	some	some	DET
gujaf-139	72	3	magnitude	magnitude	NOUN
gujaf-139	72	4	,	,	PUNCT
gujaf-139	72	5	the	the	DET
gujaf-139	72	6	effectiveness	effectiveness	NOUN
gujaf-139	72	7	of	of	ADP
gujaf-139	72	8	the	the	DET
gujaf-139	72	9	auditor	auditor	NOUN
gujaf-139	72	10	is	be	AUX
gujaf-139	72	11	assessed	assess	VERB
gujaf-139	72	12	his	his	PRON
gujaf-139	72	13	report	report	NOUN
gujaf-139	72	14	and	and	CCONJ
gujaf-139	72	15	the	the	DET
gujaf-139	72	16	level	level	NOUN
gujaf-139	72	17	of	of	ADP
gujaf-139	72	18	service	service	NOUN
gujaf-139	72	19	received	receive	VERB
gujaf-139	72	20	by	by	ADP
gujaf-139	72	21	the	the	DET
gujaf-139	72	22	organization	organization	NOUN
gujaf-139	72	23	.	.	PUNCT
gujaf-139	73	1	the	the	DET
gujaf-139	73	2	outcome	outcome	NOUN
gujaf-139	73	3	or	or	CCONJ
gujaf-139	73	4	final	final	ADJ
gujaf-139	73	5	product	product	NOUN
gujaf-139	73	6	of	of	ADP
gujaf-139	73	7	an	an	DET
gujaf-139	73	8	effective	effective	ADJ
gujaf-139	73	9	auditor	auditor	NOUN
gujaf-139	73	10	comprises	comprise	VERB
gujaf-139	73	11	unbiased	unbiased	ADJ
gujaf-139	73	12	financial	financial	ADJ
gujaf-139	73	13	statements	statement	NOUN
gujaf-139	73	14	showing	show	VERB
gujaf-139	73	15	the	the	DET
gujaf-139	73	16	actual	actual	ADJ
gujaf-139	73	17	true	true	ADJ
gujaf-139	73	18	and	and	CCONJ
gujaf-139	73	19	fair	fair	ADJ
gujaf-139	73	20	view	view	NOUN
gujaf-139	73	21	of	of	ADP
gujaf-139	73	22	the	the	DET
gujaf-139	73	23	organization	organization	NOUN
gujaf-139	73	24	,	,	PUNCT
gujaf-139	73	25	and	and	CCONJ
gujaf-139	73	26	counsel	counsel	NOUN
gujaf-139	73	27	on	on	ADP
gujaf-139	73	28	how	how	SCONJ
gujaf-139	73	29	the	the	DET
gujaf-139	73	30	firm	firm	NOUN
gujaf-139	73	31	’s	’s	PART
gujaf-139	73	32	financial	financial	ADJ
gujaf-139	73	33	procedures	procedure	NOUN
gujaf-139	73	34	can	can	AUX
gujaf-139	73	35	be	be	AUX
gujaf-139	73	36	improved	improve	VERB
gujaf-139	73	37	upon	upon	SCONJ
gujaf-139	73	38	.	.	PUNCT
gujaf-139	74	1	an	an	DET
gujaf-139	74	2	effective	effective	ADJ
gujaf-139	74	3	auditor	auditor	NOUN
gujaf-139	74	4	finishes	finish	NOUN
gujaf-139	74	5	is	be	AUX
gujaf-139	74	6	audit	audit	NOUN
gujaf-139	74	7	engagement	engagement	NOUN
gujaf-139	74	8	on	on	ADP
gujaf-139	74	9	schedule	schedule	NOUN
gujaf-139	74	10	,	,	PUNCT
gujaf-139	74	11	and	and	CCONJ
gujaf-139	74	12	with	with	ADP
gujaf-139	74	13	insignificant	insignificant	ADJ
gujaf-139	74	14	disturbance	disturbance	NOUN
gujaf-139	74	15	to	to	ADP
gujaf-139	74	16	the	the	DET
gujaf-139	74	17	firm	firm	NOUN
gujaf-139	74	18	.	.	PUNCT
gujaf-139	75	1	requirements	requirement	NOUN
gujaf-139	75	2	for	for	ADP
gujaf-139	75	3	an	an	DET
gujaf-139	75	4	effective	effective	ADJ
gujaf-139	75	5	audit	audit	NOUN
gujaf-139	75	6	are	be	AUX
gujaf-139	75	7	an	an	DET
gujaf-139	75	8	effective	effective	ADJ
gujaf-139	75	9	audit	audit	NOUN
gujaf-139	75	10	firm	firm	NOUN
gujaf-139	75	11	with	with	ADP
gujaf-139	75	12	effective	effective	ADJ
gujaf-139	75	13	auditors	auditor	NOUN
gujaf-139	75	14	.	.	PUNCT
gujaf-139	76	1	the	the	DET
gujaf-139	76	2	effective	effective	ADJ
gujaf-139	76	3	audit	audit	NOUN
gujaf-139	76	4	firm	firm	NOUN
gujaf-139	76	5	requires	require	VERB
gujaf-139	76	6	all	all	ADV
gujaf-139	76	7	-	-	PUNCT
gujaf-139	76	8	encompassing	encompass	VERB
gujaf-139	76	9	processes	process	NOUN
gujaf-139	76	10	.	.	PUNCT
gujaf-139	77	1	an	an	DET
gujaf-139	77	2	effective	effective	ADJ
gujaf-139	77	3	auditor	auditor	NOUN
gujaf-139	77	4	must	must	AUX
gujaf-139	77	5	understand	understand	VERB
gujaf-139	77	6	the	the	DET
gujaf-139	77	7	business	business	NOUN
gujaf-139	77	8	and	and	CCONJ
gujaf-139	77	9	industry	industry	NOUN
gujaf-139	77	10	,	,	PUNCT
gujaf-139	77	11	give	give	VERB
gujaf-139	77	12	sound	sound	ADJ
gujaf-139	77	13	judgment	judgment	NOUN
gujaf-139	77	14	,	,	PUNCT
gujaf-139	77	15	objectivity	objectivity	NOUN
gujaf-139	77	16	and	and	CCONJ
gujaf-139	77	17	independence	independence	NOUN
gujaf-139	77	18	of	of	ADP
gujaf-139	77	19	mind	mind	NOUN
gujaf-139	77	20	and	and	CCONJ
gujaf-139	77	21	appearance	appearance	NOUN
gujaf-139	77	22	(	(	PUNCT
gujaf-139	77	23	osagioduwa	osagioduwa	PROPN
gujaf-139	77	24	,	,	PUNCT
gujaf-139	77	25	ehis	ehis	PROPN
gujaf-139	77	26	and	and	CCONJ
gujaf-139	77	27	ohidoa	ohidoa	ADJ
gujaf-139	77	28	,	,	PUNCT
gujaf-139	77	29	2020	2020	NUM
gujaf-139	77	30	)	)	PUNCT
gujaf-139	77	31	.	.	PUNCT
gujaf-139	78	1	interestingly	interestingly	ADV
gujaf-139	78	2	,	,	PUNCT
gujaf-139	78	3	a	a	DET
gujaf-139	78	4	number	number	NOUN
gujaf-139	78	5	of	of	ADP
gujaf-139	78	6	audit	audit	NOUN
gujaf-139	78	7	committees	committee	NOUN
gujaf-139	78	8	employ	employ	VERB
gujaf-139	78	9	audit	audit	NOUN
gujaf-139	78	10	checklists	checklist	NOUN
gujaf-139	78	11	to	to	PART
gujaf-139	78	12	appraise	appraise	VERB
gujaf-139	78	13	the	the	DET
gujaf-139	78	14	effectiveness	effectiveness	NOUN
gujaf-139	78	15	of	of	ADP
gujaf-139	78	16	the	the	DET
gujaf-139	78	17	auditor	auditor	NOUN
gujaf-139	78	18	.	.	PUNCT
gujaf-139	79	1	5	5	NUM
gujaf-139	79	2	though	though	SCONJ
gujaf-139	79	3	a	a	DET
gujaf-139	79	4	number	number	NOUN
gujaf-139	79	5	of	of	ADP
gujaf-139	79	6	audit	audit	NOUN
gujaf-139	79	7	committees	committee	NOUN
gujaf-139	79	8	evaluates	evaluate	VERB
gujaf-139	79	9	in	in	ADP
gujaf-139	79	10	a	a	DET
gujaf-139	79	11	less	less	ADV
gujaf-139	79	12	formal	formal	ADJ
gujaf-139	79	13	method	method	NOUN
gujaf-139	79	14	,	,	PUNCT
gujaf-139	79	15	by	by	ADP
gujaf-139	79	16	means	mean	NOUN
gujaf-139	79	17	of	of	ADP
gujaf-139	79	18	a	a	DET
gujaf-139	79	19	dialogue	dialogue	NOUN
gujaf-139	79	20	.	.	PUNCT
gujaf-139	80	1	in	in	ADP
gujaf-139	80	2	either	either	DET
gujaf-139	80	3	case	case	NOUN
gujaf-139	80	4	,	,	PUNCT
gujaf-139	80	5	management	management	NOUN
gujaf-139	80	6	input	input	NOUN
gujaf-139	80	7	and	and	CCONJ
gujaf-139	80	8	addition	addition	NOUN
gujaf-139	80	9	is	be	AUX
gujaf-139	80	10	indispensable	indispensable	ADJ
gujaf-139	80	11	to	to	ADP
gujaf-139	80	12	the	the	DET
gujaf-139	80	13	progression	progression	NOUN
gujaf-139	80	14	.	.	PUNCT
gujaf-139	81	1	enlarged	enlarge	VERB
gujaf-139	81	2	guideline	guideline	NOUN
gujaf-139	81	3	in	in	ADP
gujaf-139	81	4	a	a	DET
gujaf-139	81	5	decade	decade	NOUN
gujaf-139	81	6	or	or	CCONJ
gujaf-139	81	7	two	two	NUM
gujaf-139	81	8	ago	ago	ADV
gujaf-139	81	9	has	have	AUX
gujaf-139	81	10	increase	increase	VERB
gujaf-139	81	11	the	the	DET
gujaf-139	81	12	auditor	auditor	NOUN
gujaf-139	81	13	’s	’s	PART
gujaf-139	81	14	pressure	pressure	NOUN
gujaf-139	81	15	.	.	PUNCT
gujaf-139	82	1	a	a	DET
gujaf-139	82	2	rising	rise	VERB
gujaf-139	82	3	concern	concern	NOUN
gujaf-139	82	4	in	in	ADP
gujaf-139	82	5	organization	organization	NOUN
gujaf-139	82	6	is	be	AUX
gujaf-139	82	7	that	that	SCONJ
gujaf-139	82	8	auditors	auditor	NOUN
gujaf-139	82	9	spend	spend	VERB
gujaf-139	82	10	too	too	ADV
gujaf-139	82	11	much	much	ADJ
gujaf-139	82	12	time	time	NOUN
gujaf-139	82	13	boilerplate	boilerplate	ADJ
gujaf-139	82	14	and	and	CCONJ
gujaf-139	82	15	audit	audit	NOUN
gujaf-139	82	16	checklists	checklist	NOUN
gujaf-139	82	17	that	that	PRON
gujaf-139	82	18	match	match	VERB
gujaf-139	82	19	review	review	NOUN
gujaf-139	82	20	demands	demand	NOUN
gujaf-139	82	21	(	(	PUNCT
gujaf-139	82	22	bender	bender	NOUN
gujaf-139	82	23	,	,	PUNCT
gujaf-139	82	24	2006	2006	NUM
gujaf-139	82	25	)	)	PUNCT
gujaf-139	82	26	.	.	PUNCT
gujaf-139	83	1	audit	audit	NOUN
gujaf-139	83	2	working	work	VERB
gujaf-139	83	3	papers	paper	NOUN
gujaf-139	83	4	have	have	AUX
gujaf-139	83	5	upgraded	upgrade	VERB
gujaf-139	83	6	over	over	ADP
gujaf-139	83	7	the	the	DET
gujaf-139	83	8	years	year	NOUN
gujaf-139	83	9	,	,	PUNCT
gujaf-139	83	10	but	but	CCONJ
gujaf-139	83	11	not	not	PART
gujaf-139	83	12	ineludibly	ineludibly	ADV
gujaf-139	83	13	auditor	auditor	PROPN
gujaf-139	83	14	’s	’s	PART
gujaf-139	83	15	effectiveness	effectiveness	NOUN
gujaf-139	83	16	and	and	CCONJ
gujaf-139	83	17	reduction	reduction	NOUN
gujaf-139	83	18	of	of	ADP
gujaf-139	83	19	systematic	systematic	ADJ
gujaf-139	83	20	corruption	corruption	NOUN
gujaf-139	83	21	.	.	PUNCT
gujaf-139	84	1	it	it	PRON
gujaf-139	84	2	is	be	AUX
gujaf-139	84	3	probable	probable	ADJ
gujaf-139	84	4	that	that	SCONJ
gujaf-139	84	5	negative	negative	ADJ
gujaf-139	84	6	correlation	correlation	NOUN
gujaf-139	84	7	exits	exit	VERB
gujaf-139	84	8	between	between	ADP
gujaf-139	84	9	increase	increase	NOUN
gujaf-139	84	10	in	in	ADP
gujaf-139	84	11	audit	audit	NOUN
gujaf-139	84	12	procedure	procedure	NOUN
gujaf-139	84	13	and	and	CCONJ
gujaf-139	84	14	reduction	reduction	NOUN
gujaf-139	84	15	in	in	ADP
gujaf-139	84	16	systematic	systematic	ADJ
gujaf-139	84	17	corruption	corruption	NOUN
gujaf-139	84	18	in	in	ADP
gujaf-139	84	19	the	the	DET
gujaf-139	84	20	nigerian	nigerian	ADJ
gujaf-139	84	21	society	society	NOUN
gujaf-139	84	22	.	.	PUNCT
gujaf-139	85	1	there	there	PRON
gujaf-139	85	2	is	be	VERB
gujaf-139	85	3	a	a	DET
gujaf-139	85	4	marketable	marketable	ADJ
gujaf-139	85	5	constraint	constraint	NOUN
gujaf-139	85	6	to	to	ADP
gujaf-139	85	7	an	an	DET
gujaf-139	85	8	effective	effective	ADJ
gujaf-139	85	9	auditor	auditor	NOUN
gujaf-139	85	10	to	to	PART
gujaf-139	85	11	demand	demand	VERB
gujaf-139	85	12	moderate	moderate	ADJ
gujaf-139	85	13	audit	audit	NOUN
gujaf-139	85	14	fee	fee	NOUN
gujaf-139	85	15	and	and	CCONJ
gujaf-139	85	16	work	work	VERB
gujaf-139	85	17	more	more	ADV
gujaf-139	85	18	efficiently	efficiently	ADV
gujaf-139	85	19	.	.	PUNCT
gujaf-139	86	1	nonetheless	nonetheless	ADV
gujaf-139	86	2	,	,	PUNCT
gujaf-139	86	3	this	this	PRON
gujaf-139	86	4	must	must	AUX
gujaf-139	86	5	not	not	PART
gujaf-139	86	6	produce	produce	VERB
gujaf-139	86	7	ineffective	ineffective	ADJ
gujaf-139	86	8	auditing	auditing	NOUN
gujaf-139	86	9	(	(	PUNCT
gujaf-139	86	10	bender	bender	NOUN
gujaf-139	86	11	,	,	PUNCT
gujaf-139	86	12	2006	2006	NUM
gujaf-139	86	13	)	)	PUNCT
gujaf-139	86	14	.	.	PUNCT
gujaf-139	87	1	an	an	DET
gujaf-139	87	2	effective	effective	ADJ
gujaf-139	87	3	auditor	auditor	NOUN
gujaf-139	87	4	is	be	AUX
gujaf-139	87	5	not	not	PART
gujaf-139	87	6	just	just	ADV
gujaf-139	87	7	someone	someone	PRON
gujaf-139	87	8	who	who	PRON
gujaf-139	87	9	is	be	AUX
gujaf-139	87	10	bold	bold	ADJ
gujaf-139	87	11	,	,	PUNCT
gujaf-139	87	12	independent	independent	ADJ
gujaf-139	87	13	and	and	CCONJ
gujaf-139	87	14	objective	objective	ADJ
gujaf-139	87	15	,	,	PUNCT
gujaf-139	87	16	but	but	CCONJ
gujaf-139	87	17	an	an	DET
gujaf-139	87	18	individual	individual	NOUN
gujaf-139	87	19	with	with	ADP
gujaf-139	87	20	is	be	AUX
gujaf-139	87	21	willing	willing	ADJ
gujaf-139	87	22	to	to	PART
gujaf-139	87	23	give	give	VERB
gujaf-139	87	24	a	a	DET
gujaf-139	87	25	true	true	ADJ
gujaf-139	87	26	and	and	CCONJ
gujaf-139	87	27	fair	fair	ADJ
gujaf-139	87	28	report	report	NOUN
gujaf-139	87	29	in	in	ADP
gujaf-139	87	30	reality	reality	NOUN
gujaf-139	87	31	not	not	PART
gujaf-139	87	32	different	different	ADJ
gujaf-139	87	33	from	from	ADP
gujaf-139	87	34	paper	paper	NOUN
gujaf-139	87	35	and	and	CCONJ
gujaf-139	87	36	theory	theory	NOUN
gujaf-139	87	37	.	.	PUNCT
gujaf-139	88	1	over	over	ADP
gujaf-139	88	2	the	the	DET
gujaf-139	88	3	years	year	NOUN
gujaf-139	88	4	,	,	PUNCT
gujaf-139	88	5	the	the	DET
gujaf-139	88	6	conventional	conventional	ADJ
gujaf-139	88	7	audit	audit	NOUN
gujaf-139	88	8	report	report	NOUN
gujaf-139	88	9	template	template	NOUN
gujaf-139	88	10	has	have	AUX
gujaf-139	88	11	likely	likely	ADV
gujaf-139	88	12	never	never	ADV
gujaf-139	88	13	enhanced	enhance	VERB
gujaf-139	88	14	financial	financial	ADJ
gujaf-139	88	15	fairness	fairness	NOUN
gujaf-139	88	16	and	and	CCONJ
gujaf-139	88	17	reduction	reduction	NOUN
gujaf-139	88	18	of	of	ADP
gujaf-139	88	19	the	the	DET
gujaf-139	88	20	endemic	endemic	ADJ
gujaf-139	88	21	systematic	systematic	ADJ
gujaf-139	88	22	corruption	corruption	NOUN
gujaf-139	88	23	in	in	ADP
gujaf-139	88	24	nigeria	nigeria	PROPN
gujaf-139	88	25	.	.	PUNCT
gujaf-139	89	1	this	this	DET
gujaf-139	89	2	research	research	NOUN
gujaf-139	89	3	advances	advance	VERB
gujaf-139	89	4	the	the	DET
gujaf-139	89	5	egad	egad	PROPN
gujaf-139	89	6	report	report	NOUN
gujaf-139	89	7	as	as	ADP
gujaf-139	89	8	a	a	DET
gujaf-139	89	9	systematic	systematic	ADJ
gujaf-139	89	10	corruption	corruption	NOUN
gujaf-139	89	11	reporting	report	VERB
gujaf-139	89	12	framework	framework	NOUN
gujaf-139	89	13	essentially	essentially	ADV
gujaf-139	89	14	for	for	ADP
gujaf-139	89	15	the	the	DET
gujaf-139	89	16	nigerian	nigerian	ADJ
gujaf-139	89	17	public	public	ADJ
gujaf-139	89	18	sector	sector	NOUN
gujaf-139	89	19	.	.	PUNCT
gujaf-139	90	1	systematic	systematic	ADJ
gujaf-139	90	2	corruption	corruption	NOUN
gujaf-139	90	3	and	and	CCONJ
gujaf-139	90	4	the	the	DET
gujaf-139	90	5	egad	egad	PROPN
gujaf-139	90	6	report	report	NOUN
gujaf-139	90	7	corrupt	corrupt	ADJ
gujaf-139	90	8	practices	practice	NOUN
gujaf-139	90	9	also	also	ADV
gujaf-139	90	10	include	include	VERB
gujaf-139	90	11	economic	economic	ADJ
gujaf-139	90	12	and	and	CCONJ
gujaf-139	90	13	financial	financial	ADJ
gujaf-139	90	14	crimes	crime	NOUN
gujaf-139	90	15	,	,	PUNCT
gujaf-139	90	16	nepotism	nepotism	NOUN
gujaf-139	90	17	,	,	PUNCT
gujaf-139	90	18	favouritism	favouritism	NOUN
gujaf-139	90	19	or	or	CCONJ
gujaf-139	90	20	discrimination	discrimination	NOUN
gujaf-139	90	21	in	in	ADP
gujaf-139	90	22	decision	decision	NOUN
gujaf-139	90	23	-	-	PUNCT
gujaf-139	90	24	making	making	NOUN
gujaf-139	90	25	or	or	CCONJ
gujaf-139	90	26	allocation	allocation	NOUN
gujaf-139	90	27	of	of	ADP
gujaf-139	90	28	resources	resource	NOUN
gujaf-139	90	29	.	.	PUNCT
gujaf-139	91	1	corruption	corruption	NOUN
gujaf-139	91	2	represents	represent	VERB
gujaf-139	91	3	deterioration	deterioration	NOUN
gujaf-139	91	4	from	from	ADP
gujaf-139	91	5	the	the	DET
gujaf-139	91	6	right	right	ADJ
gujaf-139	91	7	standards	standard	NOUN
gujaf-139	91	8	,	,	PUNCT
gujaf-139	91	9	that	that	ADV
gujaf-139	91	10	is	is	ADV
gujaf-139	91	11	,	,	PUNCT
gujaf-139	91	12	an	an	DET
gujaf-139	91	13	anti	anti	ADJ
gujaf-139	91	14	-	-	ADJ
gujaf-139	91	15	social	social	ADJ
gujaf-139	91	16	behaviour	behaviour	NOUN
gujaf-139	91	17	(	(	PUNCT
gujaf-139	91	18	okojie	okojie	PROPN
gujaf-139	91	19	&	&	CCONJ
gujaf-139	91	20	momoh	momoh	ADJ
gujaf-139	91	21	,	,	PUNCT
gujaf-139	91	22	2005	2005	NUM
gujaf-139	91	23	)	)	PUNCT
gujaf-139	91	24	.	.	PUNCT
gujaf-139	92	1	world	world	PROPN
gujaf-139	92	2	bank	bank	PROPN
gujaf-139	92	3	cited	cite	VERB
gujaf-139	92	4	in	in	ADP
gujaf-139	92	5	sandholtz	sandholtz	ADV
gujaf-139	92	6	and	and	CCONJ
gujaf-139	92	7	koetzle	koetzle	PROPN
gujaf-139	92	8	(	(	PUNCT
gujaf-139	92	9	2000	2000	NUM
gujaf-139	92	10	)	)	PUNCT
gujaf-139	92	11	sees	see	VERB
gujaf-139	92	12	corruption	corruption	NOUN
gujaf-139	92	13	as	as	ADP
gujaf-139	92	14	the	the	DET
gujaf-139	92	15	mishandling	mishandling	NOUN
gujaf-139	92	16	of	of	ADP
gujaf-139	92	17	public	public	ADJ
gujaf-139	92	18	office	office	NOUN
gujaf-139	92	19	for	for	ADP
gujaf-139	92	20	private	private	ADJ
gujaf-139	92	21	benefit	benefit	NOUN
gujaf-139	92	22	.	.	PUNCT
gujaf-139	93	1	similarly	similarly	ADV
gujaf-139	93	2	,	,	PUNCT
gujaf-139	93	3	corruption	corruption	NOUN
gujaf-139	93	4	is	be	AUX
gujaf-139	93	5	the	the	DET
gujaf-139	93	6	exploitation	exploitation	NOUN
gujaf-139	93	7	of	of	ADP
gujaf-139	93	8	public	public	ADJ
gujaf-139	93	9	power	power	NOUN
gujaf-139	93	10	and	and	CCONJ
gujaf-139	93	11	office	office	NOUN
gujaf-139	93	12	for	for	ADP
gujaf-139	93	13	private	private	ADJ
gujaf-139	93	14	or	or	CCONJ
gujaf-139	93	15	personal	personal	ADJ
gujaf-139	93	16	gains	gain	NOUN
gujaf-139	93	17	(	(	PUNCT
gujaf-139	93	18	enweremadu	enweremadu	PROPN
gujaf-139	93	19	&	&	CCONJ
gujaf-139	93	20	okafor	okafor	PROPN
gujaf-139	93	21	,	,	PUNCT
gujaf-139	93	22	2009	2009	NUM
gujaf-139	93	23	;	;	PUNCT
gujaf-139	93	24	vian	vian	PROPN
gujaf-139	93	25	,	,	PUNCT
gujaf-139	93	26	brinkerhoff	brinkerhoff	NOUN
gujaf-139	93	27	,	,	PUNCT
gujaf-139	93	28	feeley	feeley	PROPN
gujaf-139	93	29	,	,	PUNCT
gujaf-139	93	30	salomon	salomon	PROPN
gujaf-139	93	31	&	&	CCONJ
gujaf-139	93	32	nguyen	nguyen	PROPN
gujaf-139	93	33	,	,	PUNCT
gujaf-139	93	34	2012	2012	NUM
gujaf-139	93	35	)	)	PUNCT
gujaf-139	93	36	.	.	PUNCT
gujaf-139	94	1	economic	economic	ADJ
gujaf-139	94	2	and	and	CCONJ
gujaf-139	94	3	financial	financial	ADJ
gujaf-139	94	4	corruption	corruption	NOUN
gujaf-139	94	5	encompasses	encompass	VERB
gujaf-139	94	6	a	a	DET
gujaf-139	94	7	broad	broad	ADJ
gujaf-139	94	8	range	range	NOUN
gujaf-139	94	9	of	of	ADP
gujaf-139	94	10	unlawful	unlawful	ADJ
gujaf-139	94	11	activities	activity	NOUN
gujaf-139	94	12	;	;	PUNCT
gujaf-139	94	13	including	include	VERB
gujaf-139	94	14	fraud	fraud	NOUN
gujaf-139	94	15	,	,	PUNCT
gujaf-139	94	16	tax	tax	NOUN
gujaf-139	94	17	evasion	evasion	NOUN
gujaf-139	94	18	etc	etc	X
gujaf-139	94	19	.	.	X
gujaf-139	95	1	(	(	PUNCT
gujaf-139	95	2	united	united	PROPN
gujaf-139	95	3	nations	nations	PROPN
gujaf-139	95	4	,	,	PUNCT
gujaf-139	95	5	2005	2005	NUM
gujaf-139	95	6	;	;	PUNCT
gujaf-139	95	7	cited	cite	VERB
gujaf-139	95	8	in	in	ADP
gujaf-139	95	9	aslani	aslani	NOUN
gujaf-139	95	10	,	,	PUNCT
gujaf-139	95	11	lotfaliyan	lotfaliyan	PROPN
gujaf-139	95	12	,	,	PUNCT
gujaf-139	95	13	shafieipour	shafieipour	PROPN
gujaf-139	95	14	&	&	CCONJ
gujaf-139	95	15	ghasemi	ghasemi	PROPN
gujaf-139	95	16	,	,	PUNCT
gujaf-139	95	17	2011	2011	NUM
gujaf-139	95	18	)	)	PUNCT
gujaf-139	95	19	.	.	PUNCT
gujaf-139	96	1	corruption	corruption	NOUN
gujaf-139	96	2	in	in	ADP
gujaf-139	96	3	the	the	DET
gujaf-139	96	4	public	public	ADJ
gujaf-139	96	5	sector	sector	NOUN
gujaf-139	96	6	involves	involve	VERB
gujaf-139	96	7	looting	looting	NOUN
gujaf-139	96	8	and	and	CCONJ
gujaf-139	96	9	embezzlement	embezzlement	NOUN
gujaf-139	96	10	of	of	ADP
gujaf-139	96	11	government	government	NOUN
gujaf-139	96	12	funds	fund	NOUN
gujaf-139	96	13	for	for	ADP
gujaf-139	96	14	private	private	ADJ
gujaf-139	96	15	use	use	NOUN
gujaf-139	96	16	(	(	PUNCT
gujaf-139	96	17	uwak	uwak	ADJ
gujaf-139	96	18	&	&	CCONJ
gujaf-139	96	19	udofia	udofia	PROPN
gujaf-139	96	20	,	,	PUNCT
gujaf-139	96	21	2016	2016	NUM
gujaf-139	96	22	)	)	PUNCT
gujaf-139	96	23	.	.	PUNCT
gujaf-139	97	1	otite	otite	PROPN
gujaf-139	97	2	(	(	PUNCT
gujaf-139	97	3	2000	2000	NUM
gujaf-139	97	4	)	)	PUNCT
gujaf-139	97	5	defined	define	VERB
gujaf-139	97	6	corruption	corruption	NOUN
gujaf-139	97	7	as	as	ADP
gujaf-139	97	8	pervasion	pervasion	NOUN
gujaf-139	97	9	of	of	ADP
gujaf-139	97	10	integrity	integrity	NOUN
gujaf-139	97	11	through	through	ADP
gujaf-139	97	12	enticement	enticement	NOUN
gujaf-139	97	13	,	,	PUNCT
gujaf-139	97	14	favour	favour	NOUN
gujaf-139	97	15	,	,	PUNCT
gujaf-139	97	16	and	and	CCONJ
gujaf-139	97	17	depravity	depravity	NOUN
gujaf-139	97	18	.	.	PUNCT
gujaf-139	98	1	in	in	ADP
gujaf-139	98	2	a	a	DET
gujaf-139	98	3	similar	similar	ADJ
gujaf-139	98	4	thought	thought	NOUN
gujaf-139	98	5	,	,	PUNCT
gujaf-139	98	6	the	the	DET
gujaf-139	98	7	icpc	icpc	PROPN
gujaf-139	98	8	act	act	PROPN
gujaf-139	98	9	(	(	PUNCT
gujaf-139	98	10	2000	2000	NUM
gujaf-139	98	11	)	)	PUNCT
gujaf-139	98	12	defines	define	VERB
gujaf-139	98	13	corruption	corruption	NOUN
gujaf-139	98	14	to	to	PART
gujaf-139	98	15	consist	consist	VERB
gujaf-139	98	16	of	of	ADP
gujaf-139	98	17	bribery	bribery	NOUN
gujaf-139	98	18	,	,	PUNCT
gujaf-139	98	19	fraud	fraud	NOUN
gujaf-139	98	20	and	and	CCONJ
gujaf-139	98	21	other	other	ADJ
gujaf-139	98	22	connected	connected	ADJ
gujaf-139	98	23	offences	offence	NOUN
gujaf-139	98	24	.	.	PUNCT
gujaf-139	99	1	historically	historically	ADV
gujaf-139	99	2	,	,	PUNCT
gujaf-139	99	3	wallis	wallis	PROPN
gujaf-139	99	4	(	(	PUNCT
gujaf-139	99	5	2004	2004	NUM
gujaf-139	99	6	)	)	PUNCT
gujaf-139	99	7	noted	note	VERB
gujaf-139	99	8	vividly	vividly	ADV
gujaf-139	99	9	that	that	SCONJ
gujaf-139	99	10	in	in	ADP
gujaf-139	99	11	the	the	DET
gujaf-139	99	12	1890s	1890	NOUN
gujaf-139	99	13	,	,	PUNCT
gujaf-139	99	14	systemic	systemic	ADJ
gujaf-139	99	15	corruption	corruption	NOUN
gujaf-139	99	16	(	(	PUNCT
gujaf-139	99	17	syscup	syscup	ADV
gujaf-139	99	18	)	)	PUNCT
gujaf-139	99	19	basically	basically	ADV
gujaf-139	99	20	appeared	appear	VERB
gujaf-139	99	21	from	from	ADP
gujaf-139	99	22	political	political	ADJ
gujaf-139	99	23	palace	palace	NOUN
gujaf-139	99	24	and	and	CCONJ
gujaf-139	99	25	usage	usage	NOUN
gujaf-139	99	26	.	.	PUNCT
gujaf-139	100	1	at	at	ADP
gujaf-139	100	2	this	this	DET
gujaf-139	100	3	time	time	NOUN
gujaf-139	100	4	,	,	PUNCT
gujaf-139	100	5	corruption	corruption	NOUN
gujaf-139	100	6	just	just	ADV
gujaf-139	100	7	began	begin	VERB
gujaf-139	100	8	gaining	gain	VERB
gujaf-139	100	9	modern	modern	ADJ
gujaf-139	100	10	explanation	explanation	NOUN
gujaf-139	100	11	and	and	CCONJ
gujaf-139	100	12	definition	definition	NOUN
gujaf-139	100	13	.	.	PUNCT
gujaf-139	101	1	it	it	PRON
gujaf-139	101	2	was	be	AUX
gujaf-139	101	3	early	early	ADV
gujaf-139	101	4	believed	believe	VERB
gujaf-139	101	5	that	that	SCONJ
gujaf-139	101	6	economic	economic	ADJ
gujaf-139	101	7	benefit	benefit	NOUN
gujaf-139	101	8	corrupts	corrupt	VERB
gujaf-139	101	9	the	the	DET
gujaf-139	101	10	political	political	ADJ
gujaf-139	101	11	process	process	NOUN
gujaf-139	101	12	and	and	CCONJ
gujaf-139	101	13	procedure	procedure	NOUN
gujaf-139	101	14	.	.	PUNCT
gujaf-139	102	1	significantly	significantly	ADV
gujaf-139	102	2	,	,	PUNCT
gujaf-139	102	3	contemporary	contemporary	ADJ
gujaf-139	102	4	unindustrialized	unindustrialized	ADJ
gujaf-139	102	5	nations	nation	NOUN
gujaf-139	102	6	need	need	VERB
gujaf-139	102	7	to	to	PART
gujaf-139	102	8	learn	learn	VERB
gujaf-139	102	9	how	how	SCONJ
gujaf-139	102	10	the	the	DET
gujaf-139	102	11	united	united	PROPN
gujaf-139	102	12	states	states	PROPN
gujaf-139	102	13	eliminated	eliminate	VERB
gujaf-139	102	14	,	,	PUNCT
gujaf-139	102	15	eradicated	eradicate	VERB
gujaf-139	102	16	and	and	CCONJ
gujaf-139	102	17	curtailed	curtail	VERB
gujaf-139	102	18	syscup	syscup	NOUN
gujaf-139	102	19	.	.	PUNCT
gujaf-139	103	1	to	to	ADP
gujaf-139	103	2	international	international	ADJ
gujaf-139	103	3	security	security	NOUN
gujaf-139	103	4	6	6	NUM
gujaf-139	103	5	sector	sector	NOUN
gujaf-139	103	6	advisory	advisory	ADJ
gujaf-139	103	7	team	team	NOUN
gujaf-139	103	8	(	(	PUNCT
gujaf-139	103	9	issat	issat	PROPN
gujaf-139	103	10	)	)	PUNCT
gujaf-139	103	11	defined	define	VERB
gujaf-139	103	12	(	(	PUNCT
gujaf-139	103	13	syscup	syscup	ADJ
gujaf-139	103	14	)	)	PUNCT
gujaf-139	103	15	is	be	AUX
gujaf-139	103	16	branded	brand	VERB
gujaf-139	103	17	by	by	ADP
gujaf-139	103	18	comprehensive	comprehensive	ADJ
gujaf-139	103	19	and	and	CCONJ
gujaf-139	103	20	wide	wide	ADV
gujaf-139	103	21	-	-	PUNCT
gujaf-139	103	22	ranging	range	VERB
gujaf-139	103	23	corrupt	corrupt	ADJ
gujaf-139	103	24	activities	activity	NOUN
gujaf-139	103	25	and	and	CCONJ
gujaf-139	103	26	practices	practice	NOUN
gujaf-139	103	27	,	,	PUNCT
gujaf-139	103	28	ranging	range	VERB
gujaf-139	103	29	from	from	ADP
gujaf-139	103	30	minor	minor	ADJ
gujaf-139	103	31	to	to	ADP
gujaf-139	103	32	major	major	ADJ
gujaf-139	103	33	.	.	PUNCT
gujaf-139	104	1	camila	camila	PROPN
gujaf-139	104	2	,	,	PUNCT
gujaf-139	104	3	(	(	PUNCT
gujaf-139	104	4	2020	2020	NUM
gujaf-139	104	5	)	)	PUNCT
gujaf-139	104	6	contended	contend	VERB
gujaf-139	104	7	that	that	SCONJ
gujaf-139	104	8	syscup	syscup	ADJ
gujaf-139	104	9	debates	debate	NOUN
gujaf-139	104	10	that	that	SCONJ
gujaf-139	104	11	a	a	DET
gujaf-139	104	12	country	country	NOUN
gujaf-139	104	13	economic	economic	ADJ
gujaf-139	104	14	and	and	CCONJ
gujaf-139	104	15	financial	financial	ADJ
gujaf-139	104	16	difficulties	difficulty	NOUN
gujaf-139	104	17	should	should	AUX
gujaf-139	104	18	not	not	PART
gujaf-139	104	19	be	be	AUX
gujaf-139	104	20	blamed	blame	VERB
gujaf-139	104	21	on	on	ADP
gujaf-139	104	22	the	the	DET
gujaf-139	104	23	activities	activity	NOUN
gujaf-139	104	24	of	of	ADP
gujaf-139	104	25	corrupt	corrupt	ADJ
gujaf-139	104	26	politicians	politician	NOUN
gujaf-139	104	27	in	in	ADP
gujaf-139	104	28	the	the	DET
gujaf-139	104	29	country	country	NOUN
gujaf-139	104	30	but	but	CCONJ
gujaf-139	104	31	syscup	syscup	PROPN
gujaf-139	104	32	is	be	AUX
gujaf-139	104	33	fabricated	fabricate	VERB
gujaf-139	104	34	into	into	ADP
gujaf-139	104	35	the	the	DET
gujaf-139	104	36	precise	precise	ADJ
gujaf-139	104	37	fabric	fabric	NOUN
gujaf-139	104	38	of	of	ADP
gujaf-139	104	39	our	our	PRON
gujaf-139	104	40	representative	representative	ADJ
gujaf-139	104	41	systems	system	NOUN
gujaf-139	104	42	and	and	CCONJ
gujaf-139	104	43	structure	structure	NOUN
gujaf-139	104	44	.	.	PUNCT
gujaf-139	105	1	syscup	syscup	PROPN
gujaf-139	105	2	intends	intend	VERB
gujaf-139	105	3	to	to	PART
gujaf-139	105	4	reverse	reverse	VERB
gujaf-139	105	5	the	the	DET
gujaf-139	105	6	degeneration	degeneration	NOUN
gujaf-139	105	7	of	of	ADP
gujaf-139	105	8	democracy	democracy	NOUN
gujaf-139	105	9	with	with	ADP
gujaf-139	105	10	the	the	DET
gujaf-139	105	11	formation	formation	NOUN
gujaf-139	105	12	of	of	ADP
gujaf-139	105	13	anti	anti	ADJ
gujaf-139	105	14	-	-	ADJ
gujaf-139	105	15	oligarchic	oligarchic	ADJ
gujaf-139	105	16	system	system	NOUN
gujaf-139	105	17	through	through	ADP
gujaf-139	105	18	which	which	PRON
gujaf-139	105	19	the	the	DET
gujaf-139	105	20	general	general	ADJ
gujaf-139	105	21	public	public	NOUN
gujaf-139	105	22	can	can	AUX
gujaf-139	105	23	cooperatively	cooperatively	ADV
gujaf-139	105	24	counterattack	counterattack	VERB
gujaf-139	105	25	the	the	DET
gujaf-139	105	26	supremacy	supremacy	NOUN
gujaf-139	105	27	of	of	ADP
gujaf-139	105	28	the	the	DET
gujaf-139	105	29	ruling	rule	VERB
gujaf-139	105	30	few	few	ADJ
gujaf-139	105	31	.	.	PUNCT
gujaf-139	106	1	furthermore	furthermore	ADV
gujaf-139	106	2	,	,	PUNCT
gujaf-139	106	3	gan	gan	PROPN
gujaf-139	106	4	integrity	integrity	NOUN
gujaf-139	106	5	(	(	PUNCT
gujaf-139	106	6	nd	nd	NOUN
gujaf-139	106	7	)	)	PUNCT
gujaf-139	106	8	explained	explain	VERB
gujaf-139	106	9	that	that	SCONJ
gujaf-139	106	10	syscup	syscup	NOUN
gujaf-139	106	11	is	be	AUX
gujaf-139	106	12	same	same	ADJ
gujaf-139	106	13	as	as	ADP
gujaf-139	106	14	endemic	endemic	ADJ
gujaf-139	106	15	corruption	corruption	NOUN
gujaf-139	106	16	.	.	PUNCT
gujaf-139	107	1	syscup	syscup	PROPN
gujaf-139	107	2	arises	arise	VERB
gujaf-139	107	3	when	when	SCONJ
gujaf-139	107	4	a	a	DET
gujaf-139	107	5	private	private	ADJ
gujaf-139	107	6	or	or	CCONJ
gujaf-139	107	7	public	public	ADJ
gujaf-139	107	8	institution	institution	NOUN
gujaf-139	107	9	establishes	establish	VERB
gujaf-139	107	10	guidelines	guideline	NOUN
gujaf-139	107	11	or	or	CCONJ
gujaf-139	107	12	customs	custom	NOUN
gujaf-139	107	13	of	of	ADP
gujaf-139	107	14	governance	governance	NOUN
gujaf-139	107	15	and	and	CCONJ
gujaf-139	107	16	administration	administration	NOUN
gujaf-139	107	17	that	that	PRON
gujaf-139	107	18	authorize	authorize	VERB
gujaf-139	107	19	or	or	CCONJ
gujaf-139	107	20	encourage	encourage	VERB
gujaf-139	107	21	corruption	corruption	NOUN
gujaf-139	107	22	happenings	happening	NOUN
gujaf-139	107	23	.	.	PUNCT
gujaf-139	108	1	syscup	syscup	PROPN
gujaf-139	108	2	is	be	AUX
gujaf-139	108	3	evidence	evidence	NOUN
gujaf-139	108	4	by	by	ADP
gujaf-139	108	5	a	a	DET
gujaf-139	108	6	kleptocratic	kleptocratic	ADJ
gujaf-139	108	7	governments	government	NOUN
gujaf-139	108	8	,	,	PUNCT
gujaf-139	108	9	disreputable	disreputable	ADJ
gujaf-139	108	10	companies	company	NOUN
gujaf-139	108	11	,	,	PUNCT
gujaf-139	108	12	and	and	CCONJ
gujaf-139	108	13	illegitimate	illegitimate	ADJ
gujaf-139	108	14	establishments	establishment	NOUN
gujaf-139	108	15	.	.	PUNCT
gujaf-139	109	1	furthermore	furthermore	ADV
gujaf-139	109	2	,	,	PUNCT
gujaf-139	109	3	yimin	yimin	PROPN
gujaf-139	109	4	(	(	PUNCT
gujaf-139	109	5	2016	2016	NUM
gujaf-139	109	6	)	)	PUNCT
gujaf-139	109	7	opined	opine	VERB
gujaf-139	109	8	that	that	SCONJ
gujaf-139	109	9	singular	singular	ADJ
gujaf-139	109	10	corrupt	corrupt	ADJ
gujaf-139	109	11	practices	practice	NOUN
gujaf-139	109	12	are	be	AUX
gujaf-139	109	13	customarily	customarily	ADV
gujaf-139	109	14	comprehended	comprehend	VERB
gujaf-139	109	15	as	as	ADP
gujaf-139	109	16	aberrant	aberrant	ADJ
gujaf-139	109	17	or	or	CCONJ
gujaf-139	109	18	irrational	irrational	ADJ
gujaf-139	109	19	act	act	NOUN
gujaf-139	109	20	of	of	ADP
gujaf-139	109	21	a	a	DET
gujaf-139	109	22	person	person	NOUN
gujaf-139	109	23	or	or	CCONJ
gujaf-139	109	24	group	group	NOUN
gujaf-139	109	25	of	of	ADP
gujaf-139	109	26	persons	person	NOUN
gujaf-139	109	27	with	with	ADP
gujaf-139	109	28	the	the	DET
gujaf-139	109	29	aim	aim	NOUN
gujaf-139	109	30	of	of	ADP
gujaf-139	109	31	abusing	abuse	VERB
gujaf-139	109	32	authorities	authority	NOUN
gujaf-139	109	33	and	and	CCONJ
gujaf-139	109	34	resources	resource	NOUN
gujaf-139	109	35	entrusted	entrust	VERB
gujaf-139	109	36	for	for	ADP
gujaf-139	109	37	individual	individual	ADJ
gujaf-139	109	38	benefit	benefit	NOUN
gujaf-139	109	39	.	.	PUNCT
gujaf-139	110	1	on	on	ADP
gujaf-139	110	2	the	the	DET
gujaf-139	110	3	contrary	contrary	NOUN
gujaf-139	110	4	,	,	PUNCT
gujaf-139	110	5	the	the	DET
gujaf-139	110	6	concept	concept	NOUN
gujaf-139	110	7	of	of	ADP
gujaf-139	110	8	syscup	syscup	NOUN
gujaf-139	110	9	is	be	AUX
gujaf-139	110	10	a	a	DET
gujaf-139	110	11	familiar	familiar	ADJ
gujaf-139	110	12	,	,	PUNCT
gujaf-139	110	13	pathological	pathological	ADJ
gujaf-139	110	14	association	association	NOUN
gujaf-139	110	15	with	with	ADP
gujaf-139	110	16	parasitical	parasitical	ADJ
gujaf-139	110	17	connection	connection	NOUN
gujaf-139	110	18	to	to	ADP
gujaf-139	110	19	recognized	recognize	VERB
gujaf-139	110	20	system	system	NOUN
gujaf-139	110	21	and	and	CCONJ
gujaf-139	110	22	institutions	institution	NOUN
gujaf-139	110	23	of	of	ADP
gujaf-139	110	24	politics	politic	NOUN
gujaf-139	110	25	and	and	CCONJ
gujaf-139	110	26	public	public	ADJ
gujaf-139	110	27	management	management	NOUN
gujaf-139	110	28	.	.	PUNCT
gujaf-139	111	1	syscup	syscup	PROPN
gujaf-139	111	2	is	be	AUX
gujaf-139	111	3	branded	brand	VERB
gujaf-139	111	4	by	by	ADP
gujaf-139	111	5	a	a	DET
gujaf-139	111	6	web	web	NOUN
gujaf-139	111	7	and	and	CCONJ
gujaf-139	111	8	linkage	linkage	NOUN
gujaf-139	111	9	of	of	ADP
gujaf-139	111	10	corrupt	corrupt	ADJ
gujaf-139	111	11	officers	officer	NOUN
gujaf-139	111	12	and	and	CCONJ
gujaf-139	111	13	individual	individual	NOUN
gujaf-139	111	14	who	who	PRON
gujaf-139	111	15	perform	perform	VERB
gujaf-139	111	16	diverse	diverse	ADJ
gujaf-139	111	17	parts	part	NOUN
gujaf-139	111	18	but	but	CCONJ
gujaf-139	111	19	trail	trail	VERB
gujaf-139	111	20	a	a	DET
gujaf-139	111	21	shared	share	VERB
gujaf-139	111	22	system	system	NOUN
gujaf-139	111	23	of	of	ADP
gujaf-139	111	24	informal	informal	ADJ
gujaf-139	111	25	models	model	NOUN
gujaf-139	111	26	and	and	CCONJ
gujaf-139	111	27	guidelines	guideline	NOUN
gujaf-139	111	28	of	of	ADP
gujaf-139	111	29	corruption	corruption	NOUN
gujaf-139	111	30	(	(	PUNCT
gujaf-139	111	31	yimin	yimin	PROPN
gujaf-139	111	32	,	,	PUNCT
gujaf-139	111	33	2016	2016	NUM
gujaf-139	111	34	)	)	PUNCT
gujaf-139	111	35	.	.	PUNCT
gujaf-139	112	1	obedience	obedience	NOUN
gujaf-139	112	2	to	to	ADP
gujaf-139	112	3	these	these	DET
gujaf-139	112	4	known	know	VERB
gujaf-139	112	5	informal	informal	ADJ
gujaf-139	112	6	norms	norm	NOUN
gujaf-139	112	7	is	be	AUX
gujaf-139	112	8	jointly	jointly	ADV
gujaf-139	112	9	prescribed	prescribe	VERB
gujaf-139	112	10	and	and	CCONJ
gujaf-139	112	11	compensated	compensate	VERB
gujaf-139	112	12	,	,	PUNCT
gujaf-139	112	13	while	while	SCONJ
gujaf-139	112	14	nonconformity	nonconformity	NOUN
gujaf-139	112	15	is	be	AUX
gujaf-139	112	16	reprimanded	reprimand	VERB
gujaf-139	112	17	.	.	PUNCT
gujaf-139	113	1	thus	thus	ADV
gujaf-139	113	2	,	,	PUNCT
gujaf-139	113	3	syscup	syscup	NOUN
gujaf-139	113	4	is	be	AUX
gujaf-139	113	5	beyond	beyond	ADP
gujaf-139	113	6	single	single	ADJ
gujaf-139	113	7	individual	individual	ADJ
gujaf-139	113	8	deeds	deed	NOUN
gujaf-139	113	9	.	.	PUNCT
gujaf-139	114	1	this	this	DET
gujaf-139	114	2	complex	complex	ADJ
gujaf-139	114	3	nature	nature	NOUN
gujaf-139	114	4	of	of	ADP
gujaf-139	114	5	syscup	syscup	ADJ
gujaf-139	114	6	embroils	embroil	NOUN
gujaf-139	114	7	collective	collective	ADJ
gujaf-139	114	8	prospects	prospect	NOUN
gujaf-139	114	9	,	,	PUNCT
gujaf-139	114	10	adopted	adopt	VERB
gujaf-139	114	11	politics	politic	NOUN
gujaf-139	114	12	,	,	PUNCT
gujaf-139	114	13	rubrics	rubric	NOUN
gujaf-139	114	14	,	,	PUNCT
gujaf-139	114	15	rules	rule	NOUN
gujaf-139	114	16	,	,	PUNCT
gujaf-139	114	17	social	social	ADJ
gujaf-139	114	18	oaths	oath	NOUN
gujaf-139	114	19	and	and	CCONJ
gujaf-139	114	20	links	link	NOUN
gujaf-139	114	21	,	,	PUNCT
gujaf-139	114	22	processes	process	NOUN
gujaf-139	114	23	and	and	CCONJ
gujaf-139	114	24	rituals	ritual	NOUN
gujaf-139	114	25	,	,	PUNCT
gujaf-139	114	26	in	in	ADP
gujaf-139	114	27	addition	addition	NOUN
gujaf-139	114	28	with	with	ADP
gujaf-139	114	29	instruments	instrument	NOUN
gujaf-139	114	30	of	of	ADP
gujaf-139	114	31	breeding	breed	VERB
gujaf-139	114	32	conjoint	conjoint	NOUN
gujaf-139	114	33	schemes	scheme	NOUN
gujaf-139	114	34	,	,	PUNCT
gujaf-139	114	35	scheduling	scheduling	NOUN
gujaf-139	114	36	,	,	PUNCT
gujaf-139	114	37	administration	administration	NOUN
gujaf-139	114	38	,	,	PUNCT
gujaf-139	114	39	logistic	logistic	ADJ
gujaf-139	114	40	control	control	NOUN
gujaf-139	114	41	of	of	ADP
gujaf-139	114	42	corrupt	corrupt	ADJ
gujaf-139	114	43	businesses	business	NOUN
gujaf-139	114	44	and	and	CCONJ
gujaf-139	114	45	shielding	shield	VERB
gujaf-139	114	46	them	they	PRON
gujaf-139	114	47	from	from	ADP
gujaf-139	114	48	publicity	publicity	NOUN
gujaf-139	114	49	.	.	PUNCT
gujaf-139	115	1	syscup	syscup	PROPN
gujaf-139	115	2	produces	produce	VERB
gujaf-139	115	3	a	a	DET
gujaf-139	115	4	system	system	NOUN
gujaf-139	115	5	that	that	PRON
gujaf-139	115	6	contends	contend	VERB
gujaf-139	115	7	with	with	ADP
gujaf-139	115	8	anticorruption	anticorruption	NOUN
gujaf-139	115	9	efforts	effort	NOUN
gujaf-139	115	10	and	and	CCONJ
gujaf-139	115	11	protect	protect	VERB
gujaf-139	115	12	its	its	PRON
gujaf-139	115	13	participants	participant	NOUN
gujaf-139	115	14	from	from	ADP
gujaf-139	115	15	exposure	exposure	NOUN
gujaf-139	115	16	,	,	PUNCT
gujaf-139	115	17	trial	trial	NOUN
gujaf-139	115	18	and	and	CCONJ
gujaf-139	115	19	retribution	retribution	NOUN
gujaf-139	115	20	.	.	PUNCT
gujaf-139	116	1	the	the	DET
gujaf-139	116	2	dynamics	dynamic	NOUN
gujaf-139	116	3	of	of	ADP
gujaf-139	116	4	syscup	syscup	ADJ
gujaf-139	116	5	enlargement	enlargement	NOUN
gujaf-139	116	6	is	be	AUX
gujaf-139	116	7	a	a	DET
gujaf-139	116	8	matter	matter	NOUN
gujaf-139	116	9	of	of	ADP
gujaf-139	116	10	classic	classic	ADJ
gujaf-139	116	11	players	player	NOUN
gujaf-139	116	12	involved	involve	VERB
gujaf-139	116	13	(	(	PUNCT
gujaf-139	116	14	yimin	yimin	PROPN
gujaf-139	116	15	,	,	PUNCT
gujaf-139	116	16	2016	2016	NUM
gujaf-139	116	17	)	)	PUNCT
gujaf-139	116	18	.	.	PUNCT
gujaf-139	117	1	specifically	specifically	ADV
gujaf-139	117	2	,	,	PUNCT
gujaf-139	117	3	law	law	NOUN
gujaf-139	117	4	enforcement	enforcement	NOUN
gujaf-139	117	5	integrity	integrity	PROPN
gujaf-139	117	6	commissioner	commissioner	PROPN
gujaf-139	117	7	act	act	PROPN
gujaf-139	117	8	(	(	PUNCT
gujaf-139	117	9	2006	2006	NUM
gujaf-139	117	10	)	)	PUNCT
gujaf-139	117	11	defined	define	VERB
gujaf-139	117	12	syscup	syscup	NOUN
gujaf-139	117	13	as	as	ADP
gujaf-139	117	14	corrupt	corrupt	ADJ
gujaf-139	117	15	conduct	conduct	NOUN
gujaf-139	117	16	,	,	PUNCT
gujaf-139	117	17	practices	practice	NOUN
gujaf-139	117	18	,	,	PUNCT
gujaf-139	117	19	acts	act	NOUN
gujaf-139	117	20	and	and	CCONJ
gujaf-139	117	21	happenings	happening	NOUN
gujaf-139	117	22	that	that	PRON
gujaf-139	117	23	disclose	disclose	VERB
gujaf-139	117	24	the	the	DET
gujaf-139	117	25	arrangement	arrangement	NOUN
gujaf-139	117	26	of	of	ADP
gujaf-139	117	27	corrupt	corrupt	ADJ
gujaf-139	117	28	conduct	conduct	NOUN
gujaf-139	117	29	in	in	ADP
gujaf-139	117	30	some	some	DET
gujaf-139	117	31	law	law	NOUN
gujaf-139	117	32	enforcement	enforcement	NOUN
gujaf-139	117	33	agencies	agency	NOUN
gujaf-139	117	34	,	,	PUNCT
gujaf-139	117	35	bodies	body	NOUN
gujaf-139	117	36	and	and	CCONJ
gujaf-139	117	37	institution	institution	NOUN
gujaf-139	117	38	.	.	PUNCT
gujaf-139	118	1	first	first	ADV
gujaf-139	118	2	of	of	ADP
gujaf-139	118	3	all	all	PRON
gujaf-139	118	4	,	,	PUNCT
gujaf-139	118	5	syscup	syscup	NOUN
gujaf-139	118	6	is	be	AUX
gujaf-139	118	7	employ	employ	VERB
gujaf-139	118	8	to	to	PART
gujaf-139	118	9	differentiate	differentiate	VERB
gujaf-139	118	10	two	two	NUM
gujaf-139	118	11	circumstances	circumstance	NOUN
gujaf-139	118	12	.	.	PUNCT
gujaf-139	119	1	first	first	ADV
gujaf-139	119	2	is	be	AUX
gujaf-139	119	3	a	a	DET
gujaf-139	119	4	situation	situation	NOUN
gujaf-139	119	5	where	where	SCONJ
gujaf-139	119	6	selected	select	VERB
gujaf-139	119	7	persons	person	NOUN
gujaf-139	119	8	are	be	AUX
gujaf-139	119	9	corrupt	corrupt	ADJ
gujaf-139	119	10	.	.	PUNCT
gujaf-139	120	1	the	the	DET
gujaf-139	120	2	second	second	ADJ
gujaf-139	120	3	situation	situation	NOUN
gujaf-139	120	4	is	be	AUX
gujaf-139	120	5	when	when	SCONJ
gujaf-139	120	6	large	large	ADJ
gujaf-139	120	7	number	number	NOUN
gujaf-139	120	8	of	of	ADP
gujaf-139	120	9	persons	person	NOUN
gujaf-139	120	10	is	be	AUX
gujaf-139	120	11	corrupt	corrupt	ADJ
gujaf-139	120	12	.	.	PUNCT
gujaf-139	121	1	in	in	ADP
gujaf-139	121	2	the	the	DET
gujaf-139	121	3	later	later	ADJ
gujaf-139	121	4	situation	situation	NOUN
gujaf-139	121	5	,	,	PUNCT
gujaf-139	121	6	all	all	DET
gujaf-139	121	7	the	the	DET
gujaf-139	121	8	system	system	NOUN
gujaf-139	121	9	and	and	CCONJ
gujaf-139	121	10	institutions	institution	NOUN
gujaf-139	121	11	in	in	ADP
gujaf-139	121	12	the	the	DET
gujaf-139	121	13	country	country	NOUN
gujaf-139	121	14	had	have	AUX
gujaf-139	121	15	grown	grow	VERB
gujaf-139	121	16	sick	sick	ADJ
gujaf-139	121	17	.	.	PUNCT
gujaf-139	122	1	a	a	DET
gujaf-139	122	2	distinctive	distinctive	ADJ
gujaf-139	122	3	feature	feature	NOUN
gujaf-139	122	4	of	of	ADP
gujaf-139	122	5	syscup	syscup	NOUN
gujaf-139	122	6	is	be	AUX
gujaf-139	122	7	that	that	SCONJ
gujaf-139	122	8	the	the	DET
gujaf-139	122	9	most	most	ADJ
gujaf-139	122	10	if	if	SCONJ
gujaf-139	122	11	7	7	NUM
gujaf-139	122	12	not	not	PART
gujaf-139	122	13	all	all	PRON
gujaf-139	122	14	of	of	ADP
gujaf-139	122	15	the	the	DET
gujaf-139	122	16	government	government	NOUN
gujaf-139	122	17	process	process	NOUN
gujaf-139	122	18	,	,	PUNCT
gujaf-139	122	19	legislation	legislation	NOUN
gujaf-139	122	20	and	and	CCONJ
gujaf-139	122	21	institution	institution	NOUN
gujaf-139	122	22	that	that	PRON
gujaf-139	122	23	are	be	AUX
gujaf-139	122	24	thought	think	VERB
gujaf-139	122	25	to	to	PART
gujaf-139	122	26	thwart	thwart	VERB
gujaf-139	122	27	corruption	corruption	NOUN
gujaf-139	122	28	have	have	AUX
gujaf-139	122	29	fundamentally	fundamentally	ADV
gujaf-139	122	30	become	become	VERB
gujaf-139	122	31	corrupted	corrupted	ADJ
gujaf-139	122	32	;	;	PUNCT
gujaf-139	122	33	auditing	auditing	NOUN
gujaf-139	122	34	,	,	PUNCT
gujaf-139	122	35	evaluation	evaluation	NOUN
gujaf-139	122	36	,	,	PUNCT
gujaf-139	122	37	inspection	inspection	NOUN
gujaf-139	122	38	,	,	PUNCT
gujaf-139	122	39	monitoring	monitoring	NOUN
gujaf-139	122	40	,	,	PUNCT
gujaf-139	122	41	budgeting	budgeting	NOUN
gujaf-139	122	42	,	,	PUNCT
gujaf-139	122	43	and	and	CCONJ
gujaf-139	122	44	enforcement	enforcement	NOUN
gujaf-139	122	45	.	.	PUNCT
gujaf-139	123	1	this	this	DET
gujaf-139	123	2	result	result	NOUN
gujaf-139	123	3	in	in	ADP
gujaf-139	123	4	difficulties	difficulty	NOUN
gujaf-139	123	5	of	of	ADP
gujaf-139	123	6	the	the	DET
gujaf-139	123	7	anti‐corruption	anti‐corruption	NOUN
gujaf-139	123	8	agency	agency	NOUN
gujaf-139	123	9	in	in	ADP
gujaf-139	123	10	curtailing	curtail	VERB
gujaf-139	123	11	syscup	syscup	NOUN
gujaf-139	123	12	in	in	ADP
gujaf-139	123	13	the	the	DET
gujaf-139	123	14	country	country	NOUN
gujaf-139	123	15	.	.	PUNCT
gujaf-139	124	1	it	it	PRON
gujaf-139	124	2	is	be	AUX
gujaf-139	124	3	difficult	difficult	ADJ
gujaf-139	124	4	to	to	PART
gujaf-139	124	5	advocate	advocate	VERB
gujaf-139	124	6	for	for	ADP
gujaf-139	124	7	these	these	DET
gujaf-139	124	8	government	government	NOUN
gujaf-139	124	9	anti‐corruption	anti‐corruption	NOUN
gujaf-139	124	10	capacity	capacity	NOUN
gujaf-139	124	11	building	building	NOUN
gujaf-139	124	12	on	on	ADP
gujaf-139	124	13	the	the	DET
gujaf-139	124	14	account	account	NOUN
gujaf-139	124	15	that	that	PRON
gujaf-139	124	16	the	the	DET
gujaf-139	124	17	anti‐corruption	anti‐corruption	NOUN
gujaf-139	124	18	capacity	capacity	NOUN
gujaf-139	124	19	has	have	AUX
gujaf-139	124	20	been	be	AUX
gujaf-139	124	21	subscribed	subscribe	VERB
gujaf-139	124	22	,	,	PUNCT
gujaf-139	124	23	purchase	purchase	NOUN
gujaf-139	124	24	and	and	CCONJ
gujaf-139	124	25	directed	direct	VERB
gujaf-139	124	26	away	away	ADV
gujaf-139	124	27	from	from	ADP
gujaf-139	124	28	their	their	PRON
gujaf-139	124	29	ostensive	ostensive	ADJ
gujaf-139	124	30	operation	operation	NOUN
gujaf-139	124	31	.	.	PUNCT
gujaf-139	125	1	worthy	worthy	ADJ
gujaf-139	125	2	of	of	ADP
gujaf-139	125	3	note	note	NOUN
gujaf-139	125	4	is	be	AUX
gujaf-139	125	5	that	that	SCONJ
gujaf-139	125	6	everywhere	everywhere	ADV
gujaf-139	125	7	in	in	ADP
gujaf-139	125	8	the	the	DET
gujaf-139	125	9	globe	globe	NOUN
gujaf-139	125	10	brave	brave	ADJ
gujaf-139	125	11	leaders	leader	NOUN
gujaf-139	125	12	have	have	AUX
gujaf-139	125	13	made	make	VERB
gujaf-139	125	14	remarkable	remarkable	ADJ
gujaf-139	125	15	advancement	advancement	NOUN
gujaf-139	125	16	against	against	ADP
gujaf-139	125	17	syscup	syscup	ADJ
gujaf-139	125	18	growth	growth	NOUN
gujaf-139	125	19	especially	especially	ADV
gujaf-139	125	20	the	the	DET
gujaf-139	125	21	developed	develop	VERB
gujaf-139	125	22	nations	nation	NOUN
gujaf-139	125	23	.	.	PUNCT
gujaf-139	126	1	corrupt	corrupt	ADJ
gujaf-139	126	2	institutional	institutional	ADJ
gujaf-139	126	3	culture	culture	NOUN
gujaf-139	126	4	should	should	AUX
gujaf-139	126	5	be	be	AUX
gujaf-139	126	6	changed	change	VERB
gujaf-139	126	7	together	together	ADV
gujaf-139	126	8	with	with	ADP
gujaf-139	126	9	mobilization	mobilization	NOUN
gujaf-139	126	10	and	and	CCONJ
gujaf-139	126	11	coordination	coordination	NOUN
gujaf-139	126	12	an	an	DET
gujaf-139	126	13	assortment	assortment	NOUN
gujaf-139	126	14	of	of	ADP
gujaf-139	126	15	resources	resource	NOUN
gujaf-139	126	16	internal	internal	ADJ
gujaf-139	126	17	and	and	CCONJ
gujaf-139	126	18	external	external	ADJ
gujaf-139	126	19	to	to	ADP
gujaf-139	126	20	the	the	DET
gujaf-139	126	21	government	government	NOUN
gujaf-139	126	22	.	.	PUNCT
gujaf-139	127	1	focused	focused	PROPN
gujaf-139	127	2	should	should	AUX
gujaf-139	127	3	be	be	AUX
gujaf-139	127	4	on	on	ADP
gujaf-139	127	5	corrupt	corrupt	ADJ
gujaf-139	127	6	systems	system	NOUN
gujaf-139	127	7	and	and	CCONJ
gujaf-139	127	8	government	government	NOUN
gujaf-139	127	9	institution	institution	NOUN
gujaf-139	127	10	and	and	CCONJ
gujaf-139	127	11	not	not	PART
gujaf-139	127	12	corrupt	corrupt	ADJ
gujaf-139	127	13	individuals	individual	NOUN
gujaf-139	127	14	(	(	PUNCT
gujaf-139	127	15	law	law	NOUN
gujaf-139	127	16	enforcement	enforcement	NOUN
gujaf-139	127	17	integrity	integrity	PROPN
gujaf-139	127	18	commissioner	commissioner	PROPN
gujaf-139	127	19	act	act	PROPN
gujaf-139	127	20	,	,	PUNCT
gujaf-139	127	21	2006	2006	NUM
gujaf-139	127	22	)	)	PUNCT
gujaf-139	127	23	.	.	PUNCT
gujaf-139	128	1	on	on	ADP
gujaf-139	128	2	the	the	DET
gujaf-139	128	3	contrary	contrary	NOUN
gujaf-139	128	4	,	,	PUNCT
gujaf-139	128	5	it	it	PRON
gujaf-139	128	6	should	should	AUX
gujaf-139	128	7	be	be	AUX
gujaf-139	128	8	noted	note	VERB
gujaf-139	128	9	that	that	SCONJ
gujaf-139	128	10	individuals	individual	NOUN
gujaf-139	128	11	makes	make	VERB
gujaf-139	128	12	up	up	ADP
gujaf-139	128	13	government	government	NOUN
gujaf-139	128	14	institutions	institution	NOUN
gujaf-139	128	15	.	.	PUNCT
gujaf-139	129	1	considering	consider	VERB
gujaf-139	129	2	the	the	DET
gujaf-139	129	3	endemic	endemic	ADJ
gujaf-139	129	4	nature	nature	NOUN
gujaf-139	129	5	of	of	ADP
gujaf-139	129	6	syscup	syscup	NOUN
gujaf-139	129	7	,	,	PUNCT
gujaf-139	129	8	an	an	DET
gujaf-139	129	9	effective	effective	ADJ
gujaf-139	129	10	auditor	auditor	NOUN
gujaf-139	129	11	requires	require	VERB
gujaf-139	129	12	and	and	CCONJ
gujaf-139	129	13	addition	addition	VERB
gujaf-139	129	14	reporting	reporting	NOUN
gujaf-139	129	15	framework	framework	NOUN
gujaf-139	129	16	to	to	PART
gujaf-139	129	17	curtail	curtail	VERB
gujaf-139	129	18	its	its	PRON
gujaf-139	129	19	growth	growth	NOUN
gujaf-139	129	20	and	and	CCONJ
gujaf-139	129	21	progression	progression	NOUN
gujaf-139	129	22	.	.	PUNCT
gujaf-139	130	1	the	the	DET
gujaf-139	130	2	effect	effect	NOUN
gujaf-139	130	3	of	of	ADP
gujaf-139	130	4	corruption	corruption	NOUN
gujaf-139	130	5	(	(	PUNCT
gujaf-139	130	6	efoc	efoc	ADV
gujaf-139	130	7	)	)	PUNCT
gujaf-139	130	8	in	in	ADP
gujaf-139	130	9	nigeria	nigeria	PROPN
gujaf-139	130	10	’s	’s	PART
gujaf-139	130	11	environment	environment	NOUN
gujaf-139	130	12	could	could	AUX
gujaf-139	130	13	probably	probably	ADV
gujaf-139	130	14	be	be	AUX
gujaf-139	130	15	examined	examine	VERB
gujaf-139	130	16	in	in	ADP
gujaf-139	130	17	three	three	NUM
gujaf-139	130	18	dimensions	dimension	NOUN
gujaf-139	130	19	.	.	PUNCT
gujaf-139	131	1	one	one	NUM
gujaf-139	131	2	is	be	AUX
gujaf-139	131	3	embezzled	embezzle	VERB
gujaf-139	131	4	fund	fund	NOUN
gujaf-139	131	5	at	at	ADP
gujaf-139	131	6	the	the	DET
gujaf-139	131	7	federal	federal	ADJ
gujaf-139	131	8	level	level	NOUN
gujaf-139	131	9	(	(	PUNCT
gujaf-139	131	10	fedgcor	fedgcor	NOUN
gujaf-139	131	11	)	)	PUNCT
gujaf-139	131	12	.	.	PUNCT
gujaf-139	132	1	all	all	DET
gujaf-139	132	2	government	government	NOUN
gujaf-139	132	3	funds	fund	NOUN
gujaf-139	132	4	embezzled	embezzle	VERB
gujaf-139	132	5	by	by	ADP
gujaf-139	132	6	any	any	DET
gujaf-139	132	7	arms	arm	NOUN
gujaf-139	132	8	of	of	ADP
gujaf-139	132	9	government	government	NOUN
gujaf-139	132	10	at	at	ADP
gujaf-139	132	11	the	the	DET
gujaf-139	132	12	federal	federal	ADJ
gujaf-139	132	13	level	level	NOUN
gujaf-139	132	14	and	and	CCONJ
gujaf-139	132	15	federal	federal	ADJ
gujaf-139	132	16	mdas	mda	NOUN
gujaf-139	132	17	are	be	AUX
gujaf-139	132	18	in	in	ADP
gujaf-139	132	19	these	these	DET
gujaf-139	132	20	categories	category	NOUN
gujaf-139	132	21	.	.	PUNCT
gujaf-139	133	1	two	two	NUM
gujaf-139	133	2	is	be	AUX
gujaf-139	133	3	the	the	DET
gujaf-139	133	4	effect	effect	NOUN
gujaf-139	133	5	of	of	ADP
gujaf-139	133	6	corrupt	corrupt	ADJ
gujaf-139	133	7	fund	fund	NOUN
gujaf-139	133	8	resulting	result	VERB
gujaf-139	133	9	from	from	ADP
gujaf-139	133	10	embezzled	embezzle	VERB
gujaf-139	133	11	state	state	NOUN
gujaf-139	133	12	funds	fund	NOUN
gujaf-139	133	13	(	(	PUNCT
gujaf-139	133	14	stagcor	stagcor	NOUN
gujaf-139	133	15	)	)	PUNCT
gujaf-139	133	16	.	.	PUNCT
gujaf-139	134	1	when	when	SCONJ
gujaf-139	134	2	state	state	NOUN
gujaf-139	134	3	public	public	ADJ
gujaf-139	134	4	servants	servant	NOUN
gujaf-139	134	5	embezzled	embezzle	VERB
gujaf-139	134	6	allocation	allocation	NOUN
gujaf-139	134	7	assigned	assign	VERB
gujaf-139	134	8	to	to	ADP
gujaf-139	134	9	the	the	DET
gujaf-139	134	10	state	state	NOUN
gujaf-139	134	11	for	for	ADP
gujaf-139	134	12	their	their	PRON
gujaf-139	134	13	private	private	ADJ
gujaf-139	134	14	use	use	NOUN
gujaf-139	134	15	,	,	PUNCT
gujaf-139	134	16	the	the	DET
gujaf-139	134	17	masses	masse	NOUN
gujaf-139	134	18	in	in	ADP
gujaf-139	134	19	the	the	DET
gujaf-139	134	20	state	state	NOUN
gujaf-139	134	21	suffers	suffer	VERB
gujaf-139	134	22	it	it	PRON
gujaf-139	134	23	.	.	PUNCT
gujaf-139	135	1	these	these	PRON
gujaf-139	135	2	may	may	AUX
gujaf-139	135	3	not	not	PART
gujaf-139	135	4	be	be	AUX
gujaf-139	135	5	of	of	ADP
gujaf-139	135	6	the	the	DET
gujaf-139	135	7	same	same	ADJ
gujaf-139	135	8	percentages	percentage	NOUN
gujaf-139	135	9	among	among	ADP
gujaf-139	135	10	the	the	DET
gujaf-139	135	11	various	various	ADJ
gujaf-139	135	12	states	state	NOUN
gujaf-139	135	13	in	in	ADP
gujaf-139	135	14	nigeria	nigeria	PROPN
gujaf-139	135	15	.	.	PUNCT
gujaf-139	136	1	thirdly	thirdly	ADV
gujaf-139	136	2	,	,	PUNCT
gujaf-139	136	3	is	be	AUX
gujaf-139	136	4	the	the	DET
gujaf-139	136	5	effect	effect	NOUN
gujaf-139	136	6	of	of	ADP
gujaf-139	136	7	corruption	corruption	NOUN
gujaf-139	136	8	resulting	result	VERB
gujaf-139	136	9	from	from	ADP
gujaf-139	136	10	the	the	DET
gujaf-139	136	11	embezzled	embezzle	VERB
gujaf-139	136	12	fund	fund	NOUN
gujaf-139	136	13	by	by	ADP
gujaf-139	136	14	local	local	ADJ
gujaf-139	136	15	governments	government	NOUN
gujaf-139	136	16	(	(	PUNCT
gujaf-139	136	17	locgcor	locgcor	PROPN
gujaf-139	136	18	)	)	PUNCT
gujaf-139	136	19	.	.	PUNCT
gujaf-139	137	1	8	8	NUM
gujaf-139	137	2	source	source	NOUN
gujaf-139	137	3	:	:	PUNCT
gujaf-139	137	4	author	author	NOUN
gujaf-139	137	5	’s	’s	PART
gujaf-139	137	6	conceptualization	conceptualization	NOUN
gujaf-139	137	7	.	.	PUNCT
gujaf-139	138	1	figure	figure	VERB
gujaf-139	138	2	2.1	2.1	NUM
gujaf-139	138	3	corruption	corruption	NOUN
gujaf-139	138	4	and	and	CCONJ
gujaf-139	138	5	levels	level	NOUN
gujaf-139	138	6	of	of	ADP
gujaf-139	138	7	government	government	NOUN
gujaf-139	138	8	meanwhile	meanwhile	ADV
gujaf-139	138	9	,	,	PUNCT
gujaf-139	138	10	sundgren	sundgren	NOUN
gujaf-139	138	11	(	(	PUNCT
gujaf-139	138	12	2009	2009	NUM
gujaf-139	138	13	)	)	PUNCT
gujaf-139	138	14	noted	note	VERB
gujaf-139	138	15	that	that	SCONJ
gujaf-139	138	16	corruption	corruption	NOUN
gujaf-139	138	17	has	have	VERB
gujaf-139	138	18	both	both	CCONJ
gujaf-139	138	19	economic	economic	ADJ
gujaf-139	138	20	and	and	CCONJ
gujaf-139	138	21	social	social	ADJ
gujaf-139	138	22	cost	cost	NOUN
gujaf-139	138	23	.	.	PUNCT
gujaf-139	139	1	it	it	PRON
gujaf-139	139	2	reduces	reduce	VERB
gujaf-139	139	3	revenues	revenue	NOUN
gujaf-139	139	4	for	for	ADP
gujaf-139	139	5	the	the	DET
gujaf-139	139	6	state	state	NOUN
gujaf-139	139	7	and	and	CCONJ
gujaf-139	139	8	lowers	lower	VERB
gujaf-139	139	9	the	the	DET
gujaf-139	139	10	quality	quality	NOUN
gujaf-139	139	11	of	of	ADP
gujaf-139	139	12	public	public	ADJ
gujaf-139	139	13	goods	good	NOUN
gujaf-139	139	14	and	and	CCONJ
gujaf-139	139	15	services	service	NOUN
gujaf-139	139	16	.	.	PUNCT
gujaf-139	140	1	sundgren	sundgren	PROPN
gujaf-139	140	2	(	(	PUNCT
gujaf-139	140	3	2009	2009	NUM
gujaf-139	140	4	)	)	PUNCT
gujaf-139	140	5	gave	give	VERB
gujaf-139	140	6	that	that	SCONJ
gujaf-139	140	7	the	the	DET
gujaf-139	140	8	risk	risk	NOUN
gujaf-139	140	9	of	of	ADP
gujaf-139	140	10	corruption	corruption	NOUN
gujaf-139	140	11	=	=	PUNCT
gujaf-139	140	12	(	(	PUNCT
gujaf-139	140	13	complication	complication	NOUN
gujaf-139	140	14	in	in	ADP
gujaf-139	140	15	decision	decision	NOUN
gujaf-139	140	16	×	×	NOUN
gujaf-139	140	17	waiting	waiting	NOUN
gujaf-139	140	18	times	time	NOUN
gujaf-139	140	19	)	)	PUNCT
gujaf-139	140	20	÷	÷	PUNCT
gujaf-139	141	1	(	(	PUNCT
gujaf-139	141	2	control	control	VERB
gujaf-139	141	3	×	×	PROPN
gujaf-139	141	4	consequence	consequence	NOUN
gujaf-139	141	5	)	)	PUNCT
gujaf-139	141	6	.	.	PUNCT
gujaf-139	142	1	the	the	DET
gujaf-139	142	2	complication	complication	NOUN
gujaf-139	142	3	in	in	ADP
gujaf-139	142	4	decision	decision	NOUN
gujaf-139	142	5	,	,	PUNCT
gujaf-139	142	6	waiting	waiting	NOUN
gujaf-139	142	7	times	time	NOUN
gujaf-139	142	8	,	,	PUNCT
gujaf-139	142	9	control	control	NOUN
gujaf-139	142	10	,	,	PUNCT
gujaf-139	142	11	and	and	CCONJ
gujaf-139	142	12	consequence	consequence	NOUN
gujaf-139	142	13	are	be	AUX
gujaf-139	142	14	concepts	concept	NOUN
gujaf-139	142	15	that	that	PRON
gujaf-139	142	16	will	will	AUX
gujaf-139	142	17	not	not	PART
gujaf-139	142	18	be	be	AUX
gujaf-139	142	19	easy	easy	ADJ
gujaf-139	142	20	to	to	PART
gujaf-139	142	21	quantify	quantify	VERB
gujaf-139	142	22	in	in	ADP
gujaf-139	142	23	financial	financial	ADJ
gujaf-139	142	24	terms	term	NOUN
gujaf-139	142	25	by	by	ADP
gujaf-139	142	26	the	the	DET
gujaf-139	142	27	auditors	auditor	NOUN
gujaf-139	142	28	.	.	PUNCT
gujaf-139	143	1	differently	differently	ADV
gujaf-139	143	2	,	,	PUNCT
gujaf-139	143	3	hart	hart	PROPN
gujaf-139	143	4	(	(	PUNCT
gujaf-139	143	5	2009	2009	NUM
gujaf-139	143	6	)	)	PUNCT
gujaf-139	143	7	submitted	submit	VERB
gujaf-139	143	8	that	that	SCONJ
gujaf-139	143	9	the	the	DET
gujaf-139	143	10	causes	cause	NOUN
gujaf-139	143	11	of	of	ADP
gujaf-139	143	12	corruption	corruption	NOUN
gujaf-139	143	13	=	=	SYM
gujaf-139	143	14	(	(	PUNCT
gujaf-139	143	15	discretion	discretion	NOUN
gujaf-139	143	16	+	+	SYM
gujaf-139	143	17	monopoly	monopoly	NOUN
gujaf-139	143	18	)	)	PUNCT
gujaf-139	143	19	–	–	PUNCT
gujaf-139	143	20	(	(	PUNCT
gujaf-139	143	21	integrity	integrity	NOUN
gujaf-139	143	22	+	+	CCONJ
gujaf-139	143	23	accountability	accountability	NOUN
gujaf-139	143	24	+	+	CCONJ
gujaf-139	143	25	transparency	transparency	NOUN
gujaf-139	143	26	)	)	PUNCT
gujaf-139	143	27	.	.	PUNCT
gujaf-139	144	1	this	this	PRON
gujaf-139	144	2	also	also	ADV
gujaf-139	144	3	has	have	VERB
gujaf-139	144	4	the	the	DET
gujaf-139	144	5	same	same	ADJ
gujaf-139	144	6	shortcomings	shortcoming	NOUN
gujaf-139	144	7	as	as	ADP
gujaf-139	144	8	that	that	PRON
gujaf-139	144	9	of	of	ADP
gujaf-139	144	10	sundgren	sundgren	NOUN
gujaf-139	144	11	(	(	PUNCT
gujaf-139	144	12	2009	2009	NUM
gujaf-139	144	13	)	)	PUNCT
gujaf-139	144	14	.	.	PUNCT
gujaf-139	145	1	this	this	DET
gujaf-139	145	2	study	study	NOUN
gujaf-139	145	3	submits	submit	VERB
gujaf-139	145	4	the	the	DET
gujaf-139	145	5	‘	'	PUNCT
gujaf-139	145	6	economic	economic	ADJ
gujaf-139	145	7	underdevelopment	underdevelopment	ADJ
gujaf-139	145	8	or	or	CCONJ
gujaf-139	145	9	development	development	NOUN
gujaf-139	145	10	report	report	NOUN
gujaf-139	145	11	’	'	PUNCT
gujaf-139	145	12	of	of	ADP
gujaf-139	145	13	syscup	syscup	NOUN
gujaf-139	145	14	.	.	PUNCT
gujaf-139	146	1	the	the	DET
gujaf-139	146	2	economic	economic	ADJ
gujaf-139	146	3	underdevelopment	underdevelopment	NOUN
gujaf-139	146	4	or	or	CCONJ
gujaf-139	146	5	development	development	NOUN
gujaf-139	146	6	report	report	NOUN
gujaf-139	146	7	provides	provide	VERB
gujaf-139	146	8	variables	variable	NOUN
gujaf-139	146	9	that	that	PRON
gujaf-139	146	10	are	be	AUX
gujaf-139	146	11	not	not	PART
gujaf-139	146	12	difficult	difficult	ADJ
gujaf-139	146	13	in	in	ADP
gujaf-139	146	14	determining	determine	VERB
gujaf-139	146	15	the	the	DET
gujaf-139	146	16	underdevelopment	underdevelopment	NOUN
gujaf-139	146	17	or	or	CCONJ
gujaf-139	146	18	development	development	NOUN
gujaf-139	146	19	resulting	result	VERB
gujaf-139	146	20	from	from	ADP
gujaf-139	146	21	government	government	NOUN
gujaf-139	146	22	activities	activity	NOUN
gujaf-139	146	23	in	in	ADP
gujaf-139	146	24	the	the	DET
gujaf-139	146	25	public	public	ADJ
gujaf-139	146	26	sector	sector	NOUN
gujaf-139	146	27	for	for	ADP
gujaf-139	146	28	a	a	DET
gujaf-139	146	29	given	give	VERB
gujaf-139	146	30	period	period	NOUN
gujaf-139	146	31	.	.	PUNCT
gujaf-139	147	1	‘	'	PUNCT
gujaf-139	147	2	economic	economic	ADJ
gujaf-139	147	3	underdevelopment	underdevelopment	NOUN
gujaf-139	147	4	or	or	CCONJ
gujaf-139	147	5	development	development	NOUN
gujaf-139	147	6	report	report	NOUN
gujaf-139	147	7	’	'	PUNCT
gujaf-139	147	8	(	(	PUNCT
gujaf-139	147	9	egad	egad	PROPN
gujaf-139	147	10	)	)	PUNCT
gujaf-139	147	11	of	of	ADP
gujaf-139	147	12	corruption	corruption	NOUN
gujaf-139	147	13	in	in	ADP
gujaf-139	147	14	the	the	DET
gujaf-139	147	15	public	public	ADJ
gujaf-139	147	16	sector	sector	NOUN
gujaf-139	147	17	of	of	ADP
gujaf-139	147	18	nigeria	nigeria	PROPN
gujaf-139	147	19	the	the	DET
gujaf-139	147	20	measurement	measurement	NOUN
gujaf-139	147	21	of	of	ADP
gujaf-139	147	22	syscup	syscup	NOUN
gujaf-139	147	23	has	have	AUX
gujaf-139	147	24	become	become	VERB
gujaf-139	147	25	progressively	progressively	ADV
gujaf-139	147	26	more	more	ADV
gujaf-139	147	27	important	important	ADJ
gujaf-139	147	28	in	in	ADP
gujaf-139	147	29	modern	modern	ADJ
gujaf-139	147	30	years	year	NOUN
gujaf-139	147	31	because	because	SCONJ
gujaf-139	147	32	this	this	DET
gujaf-139	147	33	quantification	quantification	NOUN
gujaf-139	147	34	assists	assist	VERB
gujaf-139	147	35	in	in	ADP
gujaf-139	147	36	effectively	effectively	ADV
gujaf-139	147	37	combating	combat	VERB
gujaf-139	147	38	it	it	PRON
gujaf-139	147	39	in	in	ADP
gujaf-139	147	40	society	society	NOUN
gujaf-139	147	41	.	.	PUNCT
gujaf-139	148	1	previous	previous	ADJ
gujaf-139	148	2	knowledge	knowledge	NOUN
gujaf-139	148	3	of	of	ADP
gujaf-139	148	4	the	the	DET
gujaf-139	148	5	nature	nature	NOUN
gujaf-139	148	6	and	and	CCONJ
gujaf-139	148	7	extent	extent	NOUN
gujaf-139	148	8	of	of	ADP
gujaf-139	148	9	the	the	DET
gujaf-139	148	10	impact	impact	NOUN
gujaf-139	148	11	of	of	ADP
gujaf-139	148	12	syscup	syscup	NOUN
gujaf-139	148	13	is	be	AUX
gujaf-139	148	14	necessary	necessary	ADJ
gujaf-139	148	15	in	in	ADP
gujaf-139	148	16	order	order	NOUN
gujaf-139	148	17	to	to	PART
gujaf-139	148	18	quantify	quantify	VERB
gujaf-139	148	19	it	it	PRON
gujaf-139	148	20	(	(	PUNCT
gujaf-139	148	21	balia	balia	PROPN
gujaf-139	148	22	,	,	PUNCT
gujaf-139	148	23	2005	2005	NUM
gujaf-139	148	24	)	)	PUNCT
gujaf-139	148	25	.	.	PUNCT
gujaf-139	149	1	measuring	measure	VERB
gujaf-139	149	2	syscup	syscup	NOUN
gujaf-139	149	3	is	be	AUX
gujaf-139	149	4	also	also	ADV
gujaf-139	149	5	indispensable	indispensable	ADJ
gujaf-139	149	6	in	in	ADP
gujaf-139	149	7	ascertaining	ascertain	VERB
gujaf-139	149	8	the	the	DET
gujaf-139	149	9	foremost	foremost	ADJ
gujaf-139	149	10	areas	area	NOUN
gujaf-139	149	11	in	in	ADP
gujaf-139	149	12	which	which	PRON
gujaf-139	149	13	syscup	syscup	NOUN
gujaf-139	149	14	is	be	AUX
gujaf-139	149	15	more	more	ADV
gujaf-139	149	16	prominent	prominent	ADJ
gujaf-139	149	17	(	(	PUNCT
gujaf-139	149	18	chamunorwa	chamunorwa	NOUN
gujaf-139	149	19	,	,	PUNCT
gujaf-139	149	20	2015	2015	NUM
gujaf-139	149	21	)	)	PUNCT
gujaf-139	149	22	.	.	PUNCT
gujaf-139	150	1	there	there	PRON
gujaf-139	150	2	is	be	VERB
gujaf-139	150	3	development	development	NOUN
gujaf-139	150	4	when	when	SCONJ
gujaf-139	150	5	public	public	ADJ
gujaf-139	150	6	funds	fund	NOUN
gujaf-139	150	7	are	be	AUX
gujaf-139	150	8	spent	spend	VERB
gujaf-139	150	9	as	as	ADP
gujaf-139	150	10	approved	approve	VERB
gujaf-139	150	11	and	and	CCONJ
gujaf-139	150	12	economic	economic	ADJ
gujaf-139	150	13	underdevelopment	underdevelopment	NOUN
gujaf-139	150	14	when	when	SCONJ
gujaf-139	150	15	public	public	ADJ
gujaf-139	150	16	funds	fund	NOUN
gujaf-139	150	17	are	be	AUX
gujaf-139	150	18	embezzled	embezzle	VERB
gujaf-139	150	19	.	.	PUNCT
gujaf-139	151	1	9	9	NUM
gujaf-139	151	2	gross	gross	ADJ
gujaf-139	151	3	and	and	CCONJ
gujaf-139	151	4	net	net	ADJ
gujaf-139	151	5	approaches	approach	NOUN
gujaf-139	151	6	in	in	ADP
gujaf-139	151	7	determining	determine	VERB
gujaf-139	151	8	the	the	DET
gujaf-139	151	9	economic	economic	ADJ
gujaf-139	151	10	underdevelopment	underdevelopment	NOUN
gujaf-139	151	11	or	or	CCONJ
gujaf-139	151	12	development	development	NOUN
gujaf-139	151	13	are	be	AUX
gujaf-139	151	14	presented	present	VERB
gujaf-139	151	15	below	below	ADP
gujaf-139	151	16	.	.	PUNCT
gujaf-139	152	1	gross	gross	ADJ
gujaf-139	152	2	approach	approach	NOUN
gujaf-139	152	3	it	it	PRON
gujaf-139	152	4	is	be	AUX
gujaf-139	152	5	economic	economic	ADJ
gujaf-139	152	6	underdevelopment	underdevelopment	NOUN
gujaf-139	152	7	when	when	SCONJ
gujaf-139	152	8	the	the	DET
gujaf-139	152	9	figure	figure	NOUN
gujaf-139	152	10	is	be	AUX
gujaf-139	152	11	negative	negative	ADJ
gujaf-139	152	12	(	(	PUNCT
gujaf-139	152	13	-	-	PUNCT
gujaf-139	152	14	)	)	PUNCT
gujaf-139	152	15	.	.	PUNCT
gujaf-139	153	1	meaning	mean	VERB
gujaf-139	153	2	embezzled	embezzle	VERB
gujaf-139	153	3	funds	fund	NOUN
gujaf-139	153	4	.	.	PUNCT
gujaf-139	154	1	while	while	SCONJ
gujaf-139	154	2	it	it	PRON
gujaf-139	154	3	is	be	AUX
gujaf-139	154	4	development	development	NOUN
gujaf-139	154	5	when	when	SCONJ
gujaf-139	154	6	the	the	DET
gujaf-139	154	7	figure	figure	NOUN
gujaf-139	154	8	is	be	AUX
gujaf-139	154	9	positive	positive	ADJ
gujaf-139	154	10	(	(	PUNCT
gujaf-139	154	11	+	+	ADJ
gujaf-139	154	12	)	)	PUNCT
gujaf-139	154	13	meaning	mean	VERB
gujaf-139	154	14	fund	fund	NOUN
gujaf-139	154	15	used	use	VERB
gujaf-139	154	16	for	for	ADP
gujaf-139	154	17	the	the	DET
gujaf-139	154	18	right	right	ADJ
gujaf-139	154	19	purposes	purpose	NOUN
gujaf-139	154	20	.	.	PUNCT
gujaf-139	155	1	however	however	ADV
gujaf-139	155	2	,	,	PUNCT
gujaf-139	155	3	the	the	DET
gujaf-139	155	4	size	size	NOUN
gujaf-139	155	5	of	of	ADP
gujaf-139	155	6	the	the	DET
gujaf-139	155	7	outcome	outcome	NOUN
gujaf-139	155	8	will	will	AUX
gujaf-139	155	9	reveal	reveal	VERB
gujaf-139	155	10	the	the	DET
gujaf-139	155	11	height	height	NOUN
gujaf-139	155	12	and	and	CCONJ
gujaf-139	155	13	significant	significant	ADJ
gujaf-139	155	14	of	of	ADP
gujaf-139	155	15	the	the	DET
gujaf-139	155	16	negativity	negativity	NOUN
gujaf-139	155	17	or	or	CCONJ
gujaf-139	155	18	positivity	positivity	NOUN
gujaf-139	155	19	.	.	PUNCT
gujaf-139	156	1	egad	egad	VERB
gujaf-139	156	2	∑	∑	PROPN
gujaf-139	156	3	fedgcor	fedgcor	PROPN
gujaf-139	156	4	-3	-3	PUNCT
gujaf-139	156	5	t3	t3	NOUN
gujaf-139	156	6	–	–	PUNCT
gujaf-139	156	7	locgcor-1	locgcor-1	NUM
gujaf-139	156	8	t1	t1	NOUN
gujaf-139	156	9	stagcor-2	stagcor-2	NUM
gujaf-139	156	10	t2	t2	NOUN
gujaf-139	156	11	…	…	PUNCT
gujaf-139	156	12	……	……	NOUN
gujaf-139	156	13	……	……	NOUN
gujaf-139	156	14	……	……	NOUN
gujaf-139	156	15	……	……	NOUN
gujaf-139	156	16	.	.	PUNCT
gujaf-139	156	17	……	……	NOUN
gujaf-139	156	18	....	....	PUNCT
gujaf-139	156	19	…	…	PUNCT
gujaf-139	156	20	(	(	PUNCT
gujaf-139	156	21	1	1	X
gujaf-139	156	22	)	)	PUNCT
gujaf-139	156	23	egad	egad	VERB
gujaf-139	156	24	∑locgcor-1	∑locgcor-1	PUNCT
gujaf-139	157	1	t1	t1	NOUN
gujaf-139	157	2	–	–	PUNCT
gujaf-139	157	3	fedgcor3	fedgcor3	PROPN
gujaf-139	157	4	t3	t3	PROPN
gujaf-139	157	5	–	–	PUNCT
gujaf-139	157	6	stagcor-2	stagcor-2	NUM
gujaf-139	157	7	t2	t2	NOUN
gujaf-139	157	8	…	…	SYM
gujaf-139	157	9	…	…	PUNCT
gujaf-139	157	10	…	…	PUNCT
gujaf-139	157	11	…	…	PUNCT
gujaf-139	157	12	…	…	PUNCT
gujaf-139	157	13	…	…	PUNCT
gujaf-139	157	14	…	…	PUNCT
gujaf-139	157	15	…	…	PUNCT
gujaf-139	157	16	…	…	PUNCT
gujaf-139	157	17	...	...	PUNCT
gujaf-139	157	18	…	…	PUNCT
gujaf-139	157	19	…	…	PUNCT
gujaf-139	157	20	…	…	PUNCT
gujaf-139	157	21	…	…	PUNCT
gujaf-139	157	22	(2	(2	NUM
gujaf-139	157	23	)	)	PUNCT
gujaf-139	157	24	egad∑	egad∑	VERB
gujaf-139	157	25	stagcor-2	stagcor-2	NUM
gujaf-139	157	26	t2	t2	NOUN
gujaf-139	157	27	_	_	PUNCT
gujaf-139	157	28	fedgcor	fedgcor	NOUN
gujaf-139	157	29	-3	-3	PUNCT
gujaf-139	157	30	t3	t3	NOUN
gujaf-139	157	31	–	–	PUNCT
gujaf-139	157	32	locgcor-1	locgcor-1	NUM
gujaf-139	157	33	t1	t1	NOUN
gujaf-139	157	34	…	…	PUNCT
gujaf-139	157	35	…	…	PUNCT
gujaf-139	157	36	…	…	PUNCT
gujaf-139	157	37	…	…	PUNCT
gujaf-139	157	38	…	…	SYM
gujaf-139	157	39	.	.	PUNCT
gujaf-139	157	40	…	…	PUNCT
gujaf-139	157	41	..	..	PUNCT
gujaf-139	157	42	…	…	PUNCT
gujaf-139	157	43	…	…	PUNCT
gujaf-139	157	44	....	....	PUNCT
gujaf-139	157	45	…	…	PUNCT
gujaf-139	157	46	…	…	PUNCT
gujaf-139	157	47	..	..	PUNCT
gujaf-139	157	48	…	…	PUNCT
gujaf-139	157	49	(3	(3	X
gujaf-139	157	50	)	)	PUNCT
gujaf-139	157	51	egad	egad	PROPN
gujaf-139	157	52	∑fedgcor3	∑fedgcor3	PROPN
gujaf-139	157	53	t3	t3	PROPN
gujaf-139	158	1	+	+	PROPN
gujaf-139	158	2	stagcor-2	stagcor-2	NUM
gujaf-139	158	3	t2	t2	NOUN
gujaf-139	158	4	–	–	PUNCT
gujaf-139	158	5	locgcor-1	locgcor-1	NUM
gujaf-139	158	6	t1	t1	NOUN
gujaf-139	158	7	…	…	PUNCT
gujaf-139	158	8	…	…	PUNCT
gujaf-139	158	9	…	…	PUNCT
gujaf-139	158	10	…	…	PUNCT
gujaf-139	158	11	…	…	PUNCT
gujaf-139	158	12	…	…	PUNCT
gujaf-139	158	13	…	…	SYM
gujaf-139	158	14	.	.	NUM
gujaf-139	158	15	…	…	PUNCT
gujaf-139	158	16	…	…	PUNCT
gujaf-139	158	17	..	..	PUNCT
gujaf-139	158	18	…	…	PUNCT
gujaf-139	158	19	…	…	SYM
gujaf-139	158	20	.	.	PUNCT
gujaf-139	158	21	…	…	PUNCT
gujaf-139	158	22	(4	(4	NOUN
gujaf-139	158	23	)	)	PUNCT
gujaf-139	158	24	egad	egad	VERB
gujaf-139	158	25	∑fedgcor	∑fedgcor	PROPN
gujaf-139	158	26	-3	-3	PUNCT
gujaf-139	158	27	t3	t3	PROPN
gujaf-139	159	1	+	+	CCONJ
gujaf-139	159	2	locgcor-1	locgcor-1	NUM
gujaf-139	159	3	t1	t1	NOUN
gujaf-139	159	4	–	–	PUNCT
gujaf-139	159	5	stagcor-2	stagcor-2	NUM
gujaf-139	159	6	t2	t2	NOUN
gujaf-139	159	7	…	…	SYM
gujaf-139	159	8	…	…	PUNCT
gujaf-139	159	9	…	…	PUNCT
gujaf-139	159	10	…	…	PUNCT
gujaf-139	159	11	…	…	PUNCT
gujaf-139	159	12	…	…	PUNCT
gujaf-139	159	13	…	…	PUNCT
gujaf-139	159	14	…	…	PUNCT
gujaf-139	159	15	…	…	PUNCT
gujaf-139	159	16	…	…	PUNCT
gujaf-139	159	17	…	…	PUNCT
gujaf-139	159	18	…	…	PUNCT
gujaf-139	159	19	...	...	PUNCT
gujaf-139	159	20	…	…	PUNCT
gujaf-139	159	21	.(5	.(5	NOUN
gujaf-139	159	22	)	)	PUNCT
gujaf-139	159	23	egad	egad	VERB
gujaf-139	159	24	∑	∑	PUNCT
gujaf-139	159	25	stagcor-2	stagcor-2	NUM
gujaf-139	159	26	t2	t2	NOUN
gujaf-139	159	27	+	+	CCONJ
gujaf-139	159	28	locgcor-1	locgcor-1	NUM
gujaf-139	159	29	t1	t1	NOUN
gujaf-139	159	30	–	–	PUNCT
gujaf-139	159	31	fedgcor	fedgcor	NOUN
gujaf-139	159	32	-3	-3	PUNCT
gujaf-139	159	33	t3	t3	NOUN
gujaf-139	159	34	…	…	PUNCT
gujaf-139	159	35	…	…	PUNCT
gujaf-139	159	36	…	…	PUNCT
gujaf-139	159	37	…	…	PUNCT
gujaf-139	159	38	...	...	PUNCT
gujaf-139	159	39	…	…	PUNCT
gujaf-139	159	40	.	.	NUM
gujaf-139	159	41	…	…	PUNCT
gujaf-139	159	42	.	.	NUM
gujaf-139	159	43	…	…	PUNCT
gujaf-139	159	44	…	…	PUNCT
gujaf-139	159	45	…	…	PUNCT
gujaf-139	159	46	…	…	PUNCT
gujaf-139	159	47	…	…	PUNCT
gujaf-139	159	48	…	…	PUNCT
gujaf-139	159	49	..	..	PUNCT
gujaf-139	159	50	(6	(6	PUNCT
gujaf-139	159	51	)	)	PUNCT
gujaf-139	160	1	eg	eg	NOUN
gujaf-139	160	2	∑fedgcor	∑fedgcor	PROPN
gujaf-139	160	3	-3	-3	PUNCT
gujaf-139	160	4	t3	t3	PROPN
gujaf-139	160	5	+	+	CCONJ
gujaf-139	160	6	stagcor-2	stagcor-2	NUM
gujaf-139	160	7	t2	t2	NOUN
gujaf-139	160	8	+	+	CCONJ
gujaf-139	160	9	locgcor-1	locgcor-1	NUM
gujaf-139	160	10	t1	t1	NOUN
gujaf-139	160	11	…	…	PUNCT
gujaf-139	160	12	…	…	PUNCT
gujaf-139	160	13	…	…	PUNCT
gujaf-139	160	14	…	…	PUNCT
gujaf-139	160	15	…	…	SYM
gujaf-139	160	16	.	.	PUNCT
gujaf-139	160	17	…	…	PUNCT
gujaf-139	160	18	……	……	NOUN
gujaf-139	160	19	……	……	NOUN
gujaf-139	160	20	.	.	PUNCT
gujaf-139	161	1	…	…	PUNCT
gujaf-139	161	2	……	……	NOUN
gujaf-139	161	3	……	……	NOUN
gujaf-139	161	4	(	(	PUNCT
gujaf-139	161	5	7	7	NUM
gujaf-139	161	6	)	)	PUNCT
gujaf-139	161	7	ed	ed	NOUN
gujaf-139	161	8	∑fedgcor	∑fedgcor	PROPN
gujaf-139	161	9	-3	-3	PUNCT
gujaf-139	161	10	t3	t3	PROPN
gujaf-139	161	11	stagcor-2	stagcor-2	NUM
gujaf-139	161	12	t2	t2	PROPN
gujaf-139	161	13	locgcor-1	locgcor-1	NUM
gujaf-139	161	14	t1	t1	NOUN
gujaf-139	161	15	…	…	PUNCT
gujaf-139	161	16	…	…	PUNCT
gujaf-139	161	17	…	…	PUNCT
gujaf-139	161	18	…	…	PUNCT
gujaf-139	161	19	…	…	PUNCT
gujaf-139	161	20	…	…	PUNCT
gujaf-139	161	21	…	…	PUNCT
gujaf-139	161	22	…	…	PUNCT
gujaf-139	161	23	…	…	PUNCT
gujaf-139	161	24	…	…	PUNCT
gujaf-139	161	25	…	…	PUNCT
gujaf-139	161	26	…	…	PUNCT
gujaf-139	161	27	…	…	PUNCT
gujaf-139	161	28	…	…	PUNCT
gujaf-139	161	29	..	..	PUNCT
gujaf-139	161	30	(	(	PUNCT
gujaf-139	161	31	8)	8)	NUM
gujaf-139	161	32	t3	t3	NOUN
gujaf-139	161	33	,	,	PUNCT
gujaf-139	161	34	t2	t2	NOUN
gujaf-139	161	35	,	,	PUNCT
gujaf-139	161	36	t1	t1	PROPN
gujaf-139	161	37	is	be	AUX
gujaf-139	161	38	the	the	DET
gujaf-139	161	39	time	time	NOUN
gujaf-139	161	40	or	or	CCONJ
gujaf-139	161	41	period	period	NOUN
gujaf-139	161	42	audited	audit	VERB
gujaf-139	161	43	by	by	ADP
gujaf-139	161	44	the	the	DET
gujaf-139	161	45	auditor	auditor	NOUN
gujaf-139	161	46	.	.	PUNCT
gujaf-139	162	1	t3	t3	PROPN
gujaf-139	162	2	=	=	PROPN
gujaf-139	162	3	t2	t2	PROPN
gujaf-139	162	4	=	=	SYM
gujaf-139	162	5	t1	t1	PROPN
gujaf-139	162	6	.	.	PUNCT
gujaf-139	162	7	means	mean	VERB
gujaf-139	162	8	that	that	SCONJ
gujaf-139	162	9	the	the	DET
gujaf-139	162	10	interval	interval	NOUN
gujaf-139	162	11	reported	report	VERB
gujaf-139	162	12	must	must	AUX
gujaf-139	162	13	be	be	AUX
gujaf-139	162	14	the	the	DET
gujaf-139	162	15	same	same	ADJ
gujaf-139	162	16	.	.	PUNCT
gujaf-139	163	1	it	it	PRON
gujaf-139	163	2	can	can	AUX
gujaf-139	163	3	vary	vary	VERB
gujaf-139	163	4	ranging	range	VERB
gujaf-139	163	5	from	from	ADP
gujaf-139	163	6	months	month	NOUN
gujaf-139	163	7	to	to	ADP
gujaf-139	163	8	one	one	NUM
gujaf-139	163	9	year	year	NOUN
gujaf-139	163	10	.	.	PUNCT
gujaf-139	164	1	egad	egad	PROPN
gujaf-139	164	2	means	mean	VERB
gujaf-139	164	3	economic	economic	ADJ
gujaf-139	164	4	development	development	NOUN
gujaf-139	164	5	or	or	CCONJ
gujaf-139	164	6	underdevelopment	underdevelopment	NOUN
gujaf-139	164	7	.	.	PUNCT
gujaf-139	165	1	eg	eg	NOUN
gujaf-139	165	2	denotes	denote	VERB
gujaf-139	165	3	economic	economic	ADJ
gujaf-139	165	4	development	development	NOUN
gujaf-139	165	5	due	due	ADP
gujaf-139	165	6	to	to	ADP
gujaf-139	165	7	the	the	DET
gujaf-139	165	8	absence	absence	NOUN
gujaf-139	165	9	of	of	ADP
gujaf-139	165	10	syscup	syscup	NOUN
gujaf-139	165	11	.	.	PUNCT
gujaf-139	166	1	ed	ed	NOUN
gujaf-139	166	2	denotes	denote	VERB
gujaf-139	166	3	economic	economic	ADJ
gujaf-139	166	4	underdevelopment	underdevelopment	NOUN
gujaf-139	166	5	due	due	ADJ
gujaf-139	166	6	to	to	ADP
gujaf-139	166	7	syscup	syscup	PROPN
gujaf-139	166	8	.	.	PUNCT
gujaf-139	167	1	fedgcor	fedgcor	PROPN
gujaf-139	167	2	3	3	NUM
gujaf-139	167	3	t3	t3	PROPN
gujaf-139	167	4	represent	represent	VERB
gujaf-139	167	5	the	the	DET
gujaf-139	167	6	federal	federal	ADJ
gujaf-139	167	7	government	government	NOUN
gujaf-139	167	8	expenditure	expenditure	NOUN
gujaf-139	167	9	in	in	ADP
gujaf-139	167	10	a	a	DET
gujaf-139	167	11	local	local	ADJ
gujaf-139	167	12	government	government	NOUN
gujaf-139	167	13	.	.	PUNCT
gujaf-139	168	1	3	3	NUM
gujaf-139	168	2	digits	digit	NOUN
gujaf-139	168	3	simply	simply	ADV
gujaf-139	168	4	represent	represent	VERB
gujaf-139	168	5	the	the	DET
gujaf-139	168	6	allocation	allocation	NOUN
gujaf-139	168	7	of	of	ADP
gujaf-139	168	8	fund	fund	NOUN
gujaf-139	168	9	to	to	ADP
gujaf-139	168	10	the	the	DET
gujaf-139	168	11	federal	federal	ADJ
gujaf-139	168	12	government	government	NOUN
gujaf-139	168	13	which	which	PRON
gujaf-139	168	14	is	be	AUX
gujaf-139	168	15	currently	currently	ADV
gujaf-139	168	16	at	at	ADP
gujaf-139	168	17	52.68	52.68	NUM
gujaf-139	168	18	%	%	NOUN
gujaf-139	168	19	been	be	VERB
gujaf-139	168	20	higher	high	ADJ
gujaf-139	168	21	than	than	ADP
gujaf-139	168	22	that	that	PRON
gujaf-139	168	23	of	of	ADP
gujaf-139	168	24	the	the	DET
gujaf-139	168	25	states	state	NOUN
gujaf-139	168	26	(	(	PUNCT
gujaf-139	168	27	26.72	26.72	NUM
gujaf-139	168	28	%	%	NOUN
gujaf-139	168	29	)	)	PUNCT
gujaf-139	168	30	,	,	PUNCT
gujaf-139	168	31	and	and	CCONJ
gujaf-139	168	32	local	local	ADJ
gujaf-139	168	33	governments	government	NOUN
gujaf-139	168	34	(	(	PUNCT
gujaf-139	168	35	20.60	20.60	NUM
gujaf-139	168	36	%	%	NOUN
gujaf-139	168	37	)	)	PUNCT
gujaf-139	168	38	.	.	PUNCT
gujaf-139	169	1	locgcor-1	locgcor-1	X
gujaf-139	169	2	represents	represent	VERB
gujaf-139	169	3	local	local	ADJ
gujaf-139	169	4	government	government	NOUN
gujaf-139	169	5	.	.	PUNCT
gujaf-139	170	1	the	the	DET
gujaf-139	170	2	1	1	NUM
gujaf-139	170	3	digit	digit	NOUN
gujaf-139	170	4	only	only	ADV
gujaf-139	170	5	shows	show	VERB
gujaf-139	170	6	the	the	DET
gujaf-139	170	7	allocation	allocation	NOUN
gujaf-139	170	8	received	receive	VERB
gujaf-139	170	9	by	by	ADP
gujaf-139	170	10	the	the	DET
gujaf-139	170	11	local	local	ADJ
gujaf-139	170	12	government	government	NOUN
gujaf-139	170	13	being	be	AUX
gujaf-139	170	14	lower	low	ADJ
gujaf-139	170	15	than	than	ADP
gujaf-139	170	16	that	that	PRON
gujaf-139	170	17	of	of	ADP
gujaf-139	170	18	federal	federal	ADJ
gujaf-139	170	19	and	and	CCONJ
gujaf-139	170	20	state	state	NOUN
gujaf-139	170	21	governments	government	NOUN
gujaf-139	170	22	.	.	PUNCT
gujaf-139	171	1	stagcor2	stagcor2	PROPN
gujaf-139	171	2	t2	t2	PROPN
gujaf-139	171	3	represents	represent	VERB
gujaf-139	171	4	state	state	NOUN
gujaf-139	171	5	government	government	NOUN
gujaf-139	171	6	expenditure	expenditure	NOUN
gujaf-139	171	7	in	in	ADP
gujaf-139	171	8	a	a	DET
gujaf-139	171	9	local	local	ADJ
gujaf-139	171	10	government	government	NOUN
gujaf-139	171	11	.	.	PUNCT
gujaf-139	172	1	2	2	NUM
gujaf-139	172	2	simply	simply	ADV
gujaf-139	172	3	represent	represent	VERB
gujaf-139	172	4	the	the	DET
gujaf-139	172	5	allocation	allocation	NOUN
gujaf-139	172	6	to	to	ADP
gujaf-139	172	7	the	the	DET
gujaf-139	172	8	state	state	NOUN
gujaf-139	172	9	governments	government	NOUN
gujaf-139	172	10	being	be	AUX
gujaf-139	172	11	lower	low	ADJ
gujaf-139	172	12	than	than	ADP
gujaf-139	172	13	the	the	DET
gujaf-139	172	14	federal	federal	ADJ
gujaf-139	172	15	government	government	NOUN
gujaf-139	172	16	but	but	CCONJ
gujaf-139	172	17	higher	high	ADJ
gujaf-139	172	18	than	than	ADP
gujaf-139	172	19	the	the	DET
gujaf-139	172	20	local	local	ADJ
gujaf-139	172	21	government	government	NOUN
gujaf-139	172	22	.	.	PUNCT
gujaf-139	173	1	the	the	DET
gujaf-139	173	2	internally	internally	ADV
gujaf-139	173	3	generated	generate	VERB
gujaf-139	173	4	revenue	revenue	NOUN
gujaf-139	173	5	(	(	PUNCT
gujaf-139	173	6	igr	igr	PROPN
gujaf-139	173	7	)	)	PUNCT
gujaf-139	173	8	,	,	PUNCT
gujaf-139	173	9	loan	loan	NOUN
gujaf-139	173	10	and	and	CCONJ
gujaf-139	173	11	grant	grant	NOUN
gujaf-139	173	12	are	be	AUX
gujaf-139	173	13	included	include	VERB
gujaf-139	173	14	in	in	ADP
gujaf-139	173	15	the	the	DET
gujaf-139	173	16	government	government	NOUN
gujaf-139	173	17	revenue	revenue	NOUN
gujaf-139	173	18	.	.	PUNCT
gujaf-139	174	1	in	in	ADP
gujaf-139	174	2	egad	egad	PROPN
gujaf-139	174	3	=	=	PUNCT
gujaf-139	175	1	+	+	CCONJ
gujaf-139	175	2	locgcor-1	locgcor-1	NUM
gujaf-139	175	3	t1	t1	NOUN
gujaf-139	175	4	–	–	PUNCT
gujaf-139	175	5	fedgcor3	fedgcor3	PROPN
gujaf-139	175	6	t3	t3	PROPN
gujaf-139	175	7	–	–	PUNCT
gujaf-139	175	8	stagcor-2	stagcor-2	NUM
gujaf-139	175	9	t2	t2	NOUN
gujaf-139	175	10	,	,	PUNCT
gujaf-139	175	11	only	only	ADV
gujaf-139	175	12	the	the	DET
gujaf-139	175	13	local	local	ADJ
gujaf-139	175	14	government	government	NOUN
gujaf-139	175	15	is	be	AUX
gujaf-139	175	16	not	not	PART
gujaf-139	175	17	corrupt	corrupt	ADJ
gujaf-139	175	18	.	.	PUNCT
gujaf-139	176	1	the	the	DET
gujaf-139	176	2	state	state	NOUN
gujaf-139	176	3	and	and	CCONJ
gujaf-139	176	4	federal	federal	ADJ
gujaf-139	176	5	government	government	NOUN
gujaf-139	176	6	are	be	AUX
gujaf-139	176	7	corrupt	corrupt	ADJ
gujaf-139	176	8	.	.	PUNCT
gujaf-139	177	1	the	the	DET
gujaf-139	177	2	state	state	NOUN
gujaf-139	177	3	and	and	CCONJ
gujaf-139	177	4	the	the	DET
gujaf-139	177	5	federal	federal	ADJ
gujaf-139	177	6	government	government	NOUN
gujaf-139	177	7	have	have	VERB
gujaf-139	177	8	no	no	DET
gujaf-139	177	9	project	project	NOUN
gujaf-139	177	10	in	in	ADP
gujaf-139	177	11	the	the	DET
gujaf-139	177	12	local	local	ADJ
gujaf-139	177	13	government	government	NOUN
gujaf-139	177	14	,	,	PUNCT
gujaf-139	177	15	or	or	CCONJ
gujaf-139	177	16	they	they	PRON
gujaf-139	177	17	embezzled	embezzle	VERB
gujaf-139	177	18	the	the	DET
gujaf-139	177	19	fund	fund	NOUN
gujaf-139	177	20	for	for	ADP
gujaf-139	177	21	budgeted	budget	VERB
gujaf-139	177	22	project	project	NOUN
gujaf-139	177	23	.	.	PUNCT
gujaf-139	178	1	here	here	ADV
gujaf-139	178	2	the	the	DET
gujaf-139	178	3	efoc	efoc	NOUN
gujaf-139	178	4	is	be	AUX
gujaf-139	178	5	likely	likely	ADJ
gujaf-139	178	6	to	to	PART
gujaf-139	178	7	be	be	AUX
gujaf-139	178	8	high	high	ADJ
gujaf-139	178	9	because	because	SCONJ
gujaf-139	178	10	huge	huge	ADJ
gujaf-139	178	11	allocation	allocation	NOUN
gujaf-139	178	12	is	be	AUX
gujaf-139	178	13	embezzled	embezzle	VERB
gujaf-139	178	14	by	by	ADP
gujaf-139	178	15	states	state	NOUN
gujaf-139	178	16	and	and	CCONJ
gujaf-139	178	17	federal	federal	ADJ
gujaf-139	178	18	government	government	NOUN
gujaf-139	178	19	and	and	CCONJ
gujaf-139	178	20	only	only	ADV
gujaf-139	178	21	little	little	ADJ
gujaf-139	178	22	fund	fund	NOUN
gujaf-139	178	23	is	be	AUX
gujaf-139	178	24	use	use	NOUN
gujaf-139	178	25	for	for	ADP
gujaf-139	178	26	economic	economic	ADJ
gujaf-139	178	27	development	development	NOUN
gujaf-139	178	28	by	by	ADP
gujaf-139	178	29	the	the	DET
gujaf-139	178	30	local	local	ADJ
gujaf-139	178	31	government	government	NOUN
gujaf-139	178	32	.	.	PUNCT
gujaf-139	179	1	egad	egad	VERB
gujaf-139	179	2	=	=	PUNCT
gujaf-139	180	1	+	+	ADJ
gujaf-139	180	2	stagcor-2	stagcor-2	NUM
gujaf-139	180	3	t2	t2	NOUN
gujaf-139	180	4	_	_	PUNCT
gujaf-139	180	5	fedgcor	fedgcor	NOUN
gujaf-139	180	6	-3	-3	PUNCT
gujaf-139	180	7	–	–	PUNCT
gujaf-139	180	8	locgcor-1	locgcor-1	NUM
gujaf-139	180	9	t1	t1	NOUN
gujaf-139	180	10	shows	show	VERB
gujaf-139	180	11	likely	likely	ADV
gujaf-139	180	12	high	high	ADJ
gujaf-139	180	13	efoc	efoc	NOUN
gujaf-139	180	14	because	because	SCONJ
gujaf-139	180	15	10	10	NUM
gujaf-139	180	16	only	only	ADV
gujaf-139	180	17	the	the	DET
gujaf-139	180	18	state	state	NOUN
gujaf-139	180	19	government	government	NOUN
gujaf-139	180	20	is	be	AUX
gujaf-139	180	21	not	not	PART
gujaf-139	180	22	corrupt	corrupt	ADJ
gujaf-139	180	23	.	.	PUNCT
gujaf-139	181	1	federal	federal	ADJ
gujaf-139	181	2	and	and	CCONJ
gujaf-139	181	3	local	local	ADJ
gujaf-139	181	4	governments	government	NOUN
gujaf-139	181	5	are	be	AUX
gujaf-139	181	6	corrupt	corrupt	ADJ
gujaf-139	181	7	.	.	PUNCT
gujaf-139	182	1	egad	egad	PROPN
gujaf-139	182	2	=	=	PUNCT
gujaf-139	183	1	+	+	CCONJ
gujaf-139	183	2	fedgcor3	fedgcor3	PROPN
gujaf-139	183	3	t3	t3	NOUN
gujaf-139	183	4	+	+	CCONJ
gujaf-139	183	5	stagcor-2	stagcor-2	NUM
gujaf-139	183	6	t2	t2	NOUN
gujaf-139	183	7	–	–	PUNCT
gujaf-139	183	8	locgcor-1	locgcor-1	NUM
gujaf-139	183	9	t1	t1	NOUN
gujaf-139	183	10	gave	give	VERB
gujaf-139	183	11	a	a	DET
gujaf-139	183	12	different	different	ADJ
gujaf-139	183	13	scenario	scenario	NOUN
gujaf-139	183	14	.	.	PUNCT
gujaf-139	184	1	here	here	ADV
gujaf-139	184	2	the	the	DET
gujaf-139	184	3	efoc	efoc	NOUN
gujaf-139	184	4	is	be	AUX
gujaf-139	184	5	likely	likely	ADJ
gujaf-139	184	6	to	to	PART
gujaf-139	184	7	be	be	AUX
gujaf-139	184	8	low	low	ADJ
gujaf-139	184	9	because	because	SCONJ
gujaf-139	184	10	the	the	DET
gujaf-139	184	11	federal	federal	ADJ
gujaf-139	184	12	and	and	CCONJ
gujaf-139	184	13	state	state	NOUN
gujaf-139	184	14	governments	government	NOUN
gujaf-139	184	15	are	be	AUX
gujaf-139	184	16	not	not	PART
gujaf-139	184	17	corrupt	corrupt	ADJ
gujaf-139	184	18	and	and	CCONJ
gujaf-139	184	19	they	they	PRON
gujaf-139	184	20	implemented	implement	VERB
gujaf-139	184	21	their	their	PRON
gujaf-139	184	22	respective	respective	ADJ
gujaf-139	184	23	projects	project	NOUN
gujaf-139	184	24	and	and	CCONJ
gujaf-139	184	25	programs	program	NOUN
gujaf-139	184	26	.	.	PUNCT
gujaf-139	185	1	furthermore	furthermore	ADV
gujaf-139	185	2	,	,	PUNCT
gujaf-139	185	3	in	in	ADP
gujaf-139	185	4	egad	egad	NOUN
gujaf-139	185	5	=	=	SYM
gujaf-139	185	6	+	+	NUM
gujaf-139	185	7	fedgcor	fedgcor	NOUN
gujaf-139	185	8	-3	-3	PUNCT
gujaf-139	185	9	t3	t3	PROPN
gujaf-139	186	1	+	+	CCONJ
gujaf-139	186	2	locgcor-1	locgcor-1	NUM
gujaf-139	186	3	t1	t1	NOUN
gujaf-139	186	4	–	–	PUNCT
gujaf-139	186	5	stagcor-2	stagcor-2	NUM
gujaf-139	186	6	t2	t2	NOUN
gujaf-139	186	7	,	,	PUNCT
gujaf-139	186	8	the	the	DET
gujaf-139	186	9	efoc	efoc	NOUN
gujaf-139	186	10	is	be	AUX
gujaf-139	186	11	not	not	PART
gujaf-139	186	12	unlikely	unlikely	ADJ
gujaf-139	186	13	to	to	PART
gujaf-139	186	14	be	be	AUX
gujaf-139	186	15	low	low	ADJ
gujaf-139	186	16	because	because	SCONJ
gujaf-139	186	17	only	only	ADV
gujaf-139	186	18	the	the	DET
gujaf-139	186	19	state	state	NOUN
gujaf-139	186	20	government	government	NOUN
gujaf-139	186	21	is	be	AUX
gujaf-139	186	22	corrupt	corrupt	ADJ
gujaf-139	186	23	.	.	PUNCT
gujaf-139	187	1	meanwhile	meanwhile	ADV
gujaf-139	187	2	,	,	PUNCT
gujaf-139	187	3	in	in	ADP
gujaf-139	187	4	egad	egad	PROPN
gujaf-139	187	5	=	=	PUNCT
gujaf-139	188	1	+	+	ADJ
gujaf-139	188	2	stagcor-2	stagcor-2	NUM
gujaf-139	188	3	t2	t2	NOUN
gujaf-139	188	4	+	+	CCONJ
gujaf-139	188	5	locgcor-1	locgcor-1	NUM
gujaf-139	188	6	t1	t1	NOUN
gujaf-139	188	7	–	–	PUNCT
gujaf-139	188	8	fedgcor	fedgcor	NOUN
gujaf-139	188	9	-3	-3	PUNCT
gujaf-139	188	10	t3	t3	NOUN
gujaf-139	188	11	the	the	DET
gujaf-139	188	12	efoc	efoc	NOUN
gujaf-139	188	13	is	be	AUX
gujaf-139	188	14	likely	likely	ADJ
gujaf-139	188	15	to	to	PART
gujaf-139	188	16	be	be	AUX
gujaf-139	188	17	moderate	moderate	ADJ
gujaf-139	188	18	because	because	SCONJ
gujaf-139	188	19	only	only	ADV
gujaf-139	188	20	the	the	DET
gujaf-139	188	21	federal	federal	ADJ
gujaf-139	188	22	government	government	NOUN
gujaf-139	188	23	is	be	AUX
gujaf-139	188	24	corrupt	corrupt	ADJ
gujaf-139	188	25	.	.	PUNCT
gujaf-139	189	1	this	this	DET
gujaf-139	189	2	moderate	moderate	ADJ
gujaf-139	189	3	level	level	NOUN
gujaf-139	189	4	will	will	AUX
gujaf-139	189	5	result	result	VERB
gujaf-139	189	6	in	in	ADP
gujaf-139	189	7	higher	high	ADJ
gujaf-139	189	8	economic	economic	ADJ
gujaf-139	189	9	development	development	NOUN
gujaf-139	189	10	because	because	SCONJ
gujaf-139	189	11	the	the	DET
gujaf-139	189	12	state	state	NOUN
gujaf-139	189	13	and	and	CCONJ
gujaf-139	189	14	the	the	DET
gujaf-139	189	15	local	local	ADJ
gujaf-139	189	16	government	government	NOUN
gujaf-139	189	17	know	know	VERB
gujaf-139	189	18	the	the	DET
gujaf-139	189	19	pressing	press	VERB
gujaf-139	189	20	needs	need	NOUN
gujaf-139	189	21	of	of	ADP
gujaf-139	189	22	the	the	DET
gujaf-139	189	23	people	people	NOUN
gujaf-139	189	24	in	in	ADP
gujaf-139	189	25	the	the	DET
gujaf-139	189	26	local	local	ADJ
gujaf-139	189	27	government	government	NOUN
gujaf-139	189	28	.	.	PUNCT
gujaf-139	190	1	however	however	ADV
gujaf-139	190	2	,	,	PUNCT
gujaf-139	190	3	the	the	DET
gujaf-139	190	4	desired	desire	VERB
gujaf-139	190	5	position	position	NOUN
gujaf-139	190	6	is	be	AUX
gujaf-139	190	7	eg	eg	NOUN
gujaf-139	190	8	=	=	PUNCT
gujaf-139	191	1	+	+	NUM
gujaf-139	191	2	fedgcor	fedgcor	NOUN
gujaf-139	191	3	-3	-3	PUNCT
gujaf-139	191	4	t3	t3	PROPN
gujaf-139	191	5	+	+	CCONJ
gujaf-139	191	6	stagcor-2	stagcor-2	NUM
gujaf-139	191	7	t2	t2	NOUN
gujaf-139	191	8	+	+	CCONJ
gujaf-139	191	9	locgcor-1	locgcor-1	NUM
gujaf-139	191	10	t1	t1	NOUN
gujaf-139	191	11	were	be	AUX
gujaf-139	191	12	no	no	DET
gujaf-139	191	13	arm	arm	NOUN
gujaf-139	191	14	of	of	ADP
gujaf-139	191	15	government	government	NOUN
gujaf-139	191	16	is	be	AUX
gujaf-139	191	17	corrupt	corrupt	ADJ
gujaf-139	191	18	,	,	PUNCT
gujaf-139	191	19	and	and	CCONJ
gujaf-139	191	20	the	the	DET
gujaf-139	191	21	three	three	NUM
gujaf-139	191	22	tiers	tier	NOUN
gujaf-139	191	23	of	of	ADP
gujaf-139	191	24	government	government	NOUN
gujaf-139	191	25	reasonably	reasonably	ADV
gujaf-139	191	26	implement	implement	VERB
gujaf-139	191	27	all	all	DET
gujaf-139	191	28	government	government	NOUN
gujaf-139	191	29	programs	program	NOUN
gujaf-139	191	30	and	and	CCONJ
gujaf-139	191	31	project	project	NOUN
gujaf-139	191	32	.	.	PUNCT
gujaf-139	192	1	unfortunately	unfortunately	ADV
gujaf-139	192	2	,	,	PUNCT
gujaf-139	192	3	it	it	PRON
gujaf-139	192	4	is	be	AUX
gujaf-139	192	5	not	not	PART
gujaf-139	192	6	clear	clear	ADJ
gujaf-139	192	7	if	if	SCONJ
gujaf-139	192	8	this	this	PRON
gujaf-139	192	9	exists	exist	VERB
gujaf-139	192	10	globally	globally	ADV
gujaf-139	192	11	and	and	CCONJ
gujaf-139	192	12	in	in	ADP
gujaf-139	192	13	nigeria	nigeria	PROPN
gujaf-139	192	14	in	in	ADP
gujaf-139	192	15	particular	particular	ADJ
gujaf-139	192	16	.	.	PUNCT
gujaf-139	193	1	accountants	accountant	NOUN
gujaf-139	193	2	,	,	PUNCT
gujaf-139	193	3	auditors	auditor	NOUN
gujaf-139	193	4	,	,	PUNCT
gujaf-139	193	5	and	and	CCONJ
gujaf-139	193	6	government	government	NOUN
gujaf-139	193	7	agencies	agency	NOUN
gujaf-139	193	8	should	should	AUX
gujaf-139	193	9	consider	consider	VERB
gujaf-139	193	10	their	their	PRON
gujaf-139	193	11	effectiveness	effectiveness	NOUN
gujaf-139	193	12	in	in	ADP
gujaf-139	193	13	line	line	NOUN
gujaf-139	193	14	with	with	ADP
gujaf-139	193	15	this	this	PRON
gujaf-139	193	16	.	.	PUNCT
gujaf-139	194	1	nevertheless	nevertheless	ADV
gujaf-139	194	2	,	,	PUNCT
gujaf-139	194	3	ed	ed	NOUN
gujaf-139	194	4	=	=	PUNCT
gujaf-139	194	5	-fedgcor	-fedgcor	NOUN
gujaf-139	194	6	-3	-3	PUNCT
gujaf-139	194	7	t3	t3	PROPN
gujaf-139	194	8	stagcor-2	stagcor-2	NUM
gujaf-139	194	9	t2	t2	PROPN
gujaf-139	194	10	locgcor-1	locgcor-1	NUM
gujaf-139	194	11	t1	t1	NOUN
gujaf-139	194	12	is	be	AUX
gujaf-139	194	13	the	the	DET
gujaf-139	194	14	worst	bad	ADJ
gujaf-139	194	15	scenario	scenario	NOUN
gujaf-139	194	16	where	where	SCONJ
gujaf-139	194	17	all	all	DET
gujaf-139	194	18	the	the	DET
gujaf-139	194	19	arms	arm	NOUN
gujaf-139	194	20	of	of	ADP
gujaf-139	194	21	government	government	NOUN
gujaf-139	194	22	are	be	AUX
gujaf-139	194	23	corrupt	corrupt	ADJ
gujaf-139	194	24	.	.	PUNCT
gujaf-139	195	1	some	some	DET
gujaf-139	195	2	local	local	ADJ
gujaf-139	195	3	government	government	NOUN
gujaf-139	195	4	in	in	ADP
gujaf-139	195	5	some	some	DET
gujaf-139	195	6	states	state	NOUN
gujaf-139	195	7	in	in	ADP
gujaf-139	195	8	nigeria	nigeria	PROPN
gujaf-139	195	9	might	might	AUX
gujaf-139	195	10	be	be	AUX
gujaf-139	195	11	or	or	CCONJ
gujaf-139	195	12	close	close	ADJ
gujaf-139	195	13	to	to	ADP
gujaf-139	195	14	this	this	PRON
gujaf-139	195	15	.	.	PUNCT
gujaf-139	196	1	here	here	ADV
gujaf-139	196	2	the	the	DET
gujaf-139	196	3	efoc	efoc	NOUN
gujaf-139	196	4	is	be	AUX
gujaf-139	196	5	likely	likely	ADJ
gujaf-139	196	6	to	to	PART
gujaf-139	196	7	be	be	AUX
gujaf-139	196	8	very	very	ADV
gujaf-139	196	9	high	high	ADJ
gujaf-139	196	10	.	.	PUNCT
gujaf-139	197	1	furthermore	furthermore	ADV
gujaf-139	197	2	,	,	PUNCT
gujaf-139	197	3	egad	egad	VERB
gujaf-139	197	4	=	=	PUNCT
gujaf-139	198	1	+	+	NOUN
gujaf-139	198	2	fedgcor	fedgcor	NOUN
gujaf-139	198	3	-3	-3	INTJ
gujaf-139	198	4	t3	t3	NOUN
gujaf-139	198	5	–	–	PUNCT
gujaf-139	198	6	locgcor-1	locgcor-1	NUM
gujaf-139	198	7	t1	t1	NOUN
gujaf-139	198	8	stagcor-2	stagcor-2	NUM
gujaf-139	198	9	t2	t2	NOUN
gujaf-139	198	10	represent	represent	VERB
gujaf-139	198	11	a	a	DET
gujaf-139	198	12	situation	situation	NOUN
gujaf-139	198	13	in	in	ADP
gujaf-139	198	14	which	which	PRON
gujaf-139	198	15	the	the	DET
gujaf-139	198	16	federal	federal	ADJ
gujaf-139	198	17	government	government	NOUN
gujaf-139	198	18	only	only	ADV
gujaf-139	198	19	refused	refuse	VERB
gujaf-139	198	20	to	to	PART
gujaf-139	198	21	be	be	AUX
gujaf-139	198	22	corrupt	corrupt	ADJ
gujaf-139	198	23	.	.	PUNCT
gujaf-139	199	1	meaning	mean	VERB
gujaf-139	199	2	the	the	DET
gujaf-139	199	3	federal	federal	ADJ
gujaf-139	199	4	government	government	NOUN
gujaf-139	199	5	and	and	CCONJ
gujaf-139	199	6	all	all	DET
gujaf-139	199	7	federal	federal	ADJ
gujaf-139	199	8	ministries	ministry	NOUN
gujaf-139	199	9	spend	spend	VERB
gujaf-139	199	10	all	all	DET
gujaf-139	199	11	public	public	ADJ
gujaf-139	199	12	funds	fund	NOUN
gujaf-139	199	13	for	for	ADP
gujaf-139	199	14	the	the	DET
gujaf-139	199	15	right	right	ADJ
gujaf-139	199	16	purposes	purpose	NOUN
gujaf-139	199	17	as	as	ADP
gujaf-139	199	18	appropriated	appropriate	VERB
gujaf-139	199	19	and	and	CCONJ
gujaf-139	199	20	approved	approve	VERB
gujaf-139	199	21	.	.	PUNCT
gujaf-139	200	1	hence	hence	ADV
gujaf-139	200	2	,	,	PUNCT
gujaf-139	200	3	+	+	NUM
gujaf-139	200	4	fedcor	fedcor	NOUN
gujaf-139	200	5	been	be	AUX
gujaf-139	200	6	positive	positive	ADJ
gujaf-139	200	7	means	mean	NOUN
gujaf-139	200	8	all	all	DET
gujaf-139	200	9	fund	fund	NOUN
gujaf-139	200	10	approved	approve	VERB
gujaf-139	200	11	by	by	ADP
gujaf-139	200	12	the	the	DET
gujaf-139	200	13	federal	federal	ADJ
gujaf-139	200	14	government	government	NOUN
gujaf-139	200	15	to	to	PART
gujaf-139	200	16	be	be	AUX
gujaf-139	200	17	spent	spend	VERB
gujaf-139	200	18	by	by	ADP
gujaf-139	200	19	federal	federal	ADJ
gujaf-139	200	20	ministries	ministry	NOUN
gujaf-139	200	21	,	,	PUNCT
gujaf-139	200	22	federal	federal	ADJ
gujaf-139	200	23	commissions	commission	NOUN
gujaf-139	200	24	,	,	PUNCT
gujaf-139	200	25	parastatals	parastatal	NOUN
gujaf-139	200	26	,	,	PUNCT
gujaf-139	200	27	agencies	agency	NOUN
gujaf-139	200	28	or	or	CCONJ
gujaf-139	200	29	through	through	ADP
gujaf-139	200	30	contracts	contract	NOUN
gujaf-139	200	31	to	to	ADP
gujaf-139	200	32	third	third	ADJ
gujaf-139	200	33	parties	party	NOUN
gujaf-139	200	34	is	be	AUX
gujaf-139	200	35	entirely	entirely	ADV
gujaf-139	200	36	or	or	CCONJ
gujaf-139	200	37	reasonably	reasonably	ADV
gujaf-139	200	38	executed	execute	VERB
gujaf-139	200	39	in	in	ADP
gujaf-139	200	40	the	the	DET
gujaf-139	200	41	economy	economy	NOUN
gujaf-139	200	42	as	as	SCONJ
gujaf-139	200	43	approved	approve	VERB
gujaf-139	200	44	.	.	PUNCT
gujaf-139	201	1	also	also	ADV
gujaf-139	201	2	,	,	PUNCT
gujaf-139	201	3	in	in	ADP
gujaf-139	201	4	this	this	DET
gujaf-139	201	5	group	group	NOUN
gujaf-139	201	6	are	be	AUX
gujaf-139	201	7	loan	loan	NOUN
gujaf-139	201	8	to	to	ADP
gujaf-139	201	9	the	the	DET
gujaf-139	201	10	federal	federal	ADJ
gujaf-139	201	11	government	government	NOUN
gujaf-139	201	12	,	,	PUNCT
gujaf-139	201	13	foreign	foreign	ADJ
gujaf-139	201	14	and	and	CCONJ
gujaf-139	201	15	local	local	ADJ
gujaf-139	201	16	grant	grant	NOUN
gujaf-139	201	17	to	to	ADP
gujaf-139	201	18	the	the	DET
gujaf-139	201	19	federal	federal	ADJ
gujaf-139	201	20	government	government	NOUN
gujaf-139	201	21	,	,	PUNCT
gujaf-139	201	22	funds	fund	NOUN
gujaf-139	201	23	for	for	ADP
gujaf-139	201	24	constituency	constituency	NOUN
gujaf-139	201	25	project	project	NOUN
gujaf-139	201	26	received	receive	VERB
gujaf-139	201	27	by	by	ADP
gujaf-139	201	28	members	member	NOUN
gujaf-139	201	29	of	of	ADP
gujaf-139	201	30	the	the	DET
gujaf-139	201	31	national	national	ADJ
gujaf-139	201	32	assembly	assembly	NOUN
gujaf-139	201	33	.	.	PUNCT
gujaf-139	202	1	important	important	ADJ
gujaf-139	202	2	to	to	PART
gujaf-139	202	3	note	note	VERB
gujaf-139	202	4	is	be	AUX
gujaf-139	202	5	that	that	SCONJ
gujaf-139	202	6	all	all	DET
gujaf-139	202	7	federal	federal	ADJ
gujaf-139	202	8	government	government	NOUN
gujaf-139	202	9	projects	project	NOUN
gujaf-139	202	10	,	,	PUNCT
gujaf-139	202	11	programmes	programme	NOUN
gujaf-139	202	12	are	be	AUX
gujaf-139	202	13	implemented	implement	VERB
gujaf-139	202	14	in	in	ADP
gujaf-139	202	15	state	state	NOUN
gujaf-139	202	16	and	and	CCONJ
gujaf-139	202	17	more	more	ADV
gujaf-139	202	18	directly	directly	ADV
gujaf-139	202	19	in	in	ADP
gujaf-139	202	20	local	local	ADJ
gujaf-139	202	21	governments	government	NOUN
gujaf-139	202	22	.	.	PUNCT
gujaf-139	203	1	implication	implication	NOUN
gujaf-139	203	2	of	of	ADP
gujaf-139	203	3	the	the	DET
gujaf-139	203	4	gross	gross	ADJ
gujaf-139	203	5	approach	approach	NOUN
gujaf-139	203	6	report	report	NOUN
gujaf-139	203	7	(	(	PUNCT
gujaf-139	203	8	7	7	NUM
gujaf-139	203	9	)	)	PUNCT
gujaf-139	203	10	and	and	CCONJ
gujaf-139	203	11	report	report	NOUN
gujaf-139	203	12	(	(	PUNCT
gujaf-139	203	13	8)	8)	NUM
gujaf-139	203	14	are	be	AUX
gujaf-139	203	15	indispensable	indispensable	ADJ
gujaf-139	203	16	when	when	SCONJ
gujaf-139	203	17	employing	employ	VERB
gujaf-139	203	18	the	the	DET
gujaf-139	203	19	gross	gross	ADJ
gujaf-139	203	20	approach	approach	NOUN
gujaf-139	203	21	.	.	PUNCT
gujaf-139	204	1	the	the	DET
gujaf-139	204	2	auditor	auditor	NOUN
gujaf-139	204	3	or	or	CCONJ
gujaf-139	204	4	government	government	NOUN
gujaf-139	204	5	anti	anti	ADJ
gujaf-139	204	6	-	-	ADJ
gujaf-139	204	7	craft	craft	ADJ
gujaf-139	204	8	agencies	agency	NOUN
gujaf-139	204	9	should	should	AUX
gujaf-139	204	10	report	report	VERB
gujaf-139	204	11	on	on	ADP
gujaf-139	204	12	the	the	DET
gujaf-139	204	13	economic	economic	ADJ
gujaf-139	204	14	underdevelopment	underdevelopment	NOUN
gujaf-139	204	15	resulting	result	VERB
gujaf-139	204	16	from	from	ADP
gujaf-139	204	17	corruption	corruption	NOUN
gujaf-139	204	18	in	in	ADP
gujaf-139	204	19	financial	financial	ADJ
gujaf-139	204	20	terms	term	NOUN
gujaf-139	204	21	(	(	PUNCT
gujaf-139	204	22	fedgcor	fedgcor	NOUN
gujaf-139	204	23	-3	-3	PUNCT
gujaf-139	204	24	t3	t3	PROPN
gujaf-139	204	25	11	11	NUM
gujaf-139	204	26	stagcor-2	stagcor-2	NUM
gujaf-139	204	27	t2	t2	PROPN
gujaf-139	204	28	locgcor-1	locgcor-1	NUM
gujaf-139	204	29	t1	t1	NOUN
gujaf-139	204	30	report	report	NOUN
gujaf-139	204	31	8)	8)	NUM
gujaf-139	204	32	while	while	SCONJ
gujaf-139	204	33	the	the	DET
gujaf-139	204	34	economic	economic	ADJ
gujaf-139	204	35	development	development	NOUN
gujaf-139	204	36	report	report	NOUN
gujaf-139	204	37	will	will	AUX
gujaf-139	204	38	also	also	ADV
gujaf-139	204	39	be	be	AUX
gujaf-139	204	40	prepared	prepare	VERB
gujaf-139	204	41	(	(	PUNCT
gujaf-139	204	42	+	+	X
gujaf-139	204	43	fedgcor	fedgcor	NOUN
gujaf-139	204	44	-3	-3	INTJ
gujaf-139	204	45	t3	t3	PROPN
gujaf-139	204	46	+	+	CCONJ
gujaf-139	204	47	stagcor-2	stagcor-2	NUM
gujaf-139	204	48	t2	t2	NOUN
gujaf-139	204	49	+	+	CCONJ
gujaf-139	204	50	locgcor-1	locgcor-1	NUM
gujaf-139	204	51	t1	t1	NOUN
gujaf-139	204	52	report	report	NOUN
gujaf-139	204	53	7	7	NUM
gujaf-139	204	54	)	)	PUNCT
gujaf-139	204	55	.	.	PUNCT
gujaf-139	205	1	report	report	NOUN
gujaf-139	205	2	8	8	NUM
gujaf-139	205	3	will	will	AUX
gujaf-139	205	4	reveal	reveal	VERB
gujaf-139	205	5	to	to	ADP
gujaf-139	205	6	the	the	DET
gujaf-139	205	7	public	public	NOUN
gujaf-139	205	8	the	the	DET
gujaf-139	205	9	total	total	ADJ
gujaf-139	205	10	amount	amount	NOUN
gujaf-139	205	11	of	of	ADP
gujaf-139	205	12	public	public	ADJ
gujaf-139	205	13	funds	fund	NOUN
gujaf-139	205	14	embezzled	embezzle	VERB
gujaf-139	205	15	or	or	CCONJ
gujaf-139	205	16	stolen	steal	VERB
gujaf-139	205	17	.	.	PUNCT
gujaf-139	206	1	while	while	SCONJ
gujaf-139	206	2	report	report	NOUN
gujaf-139	206	3	7	7	NUM
gujaf-139	206	4	will	will	AUX
gujaf-139	206	5	disclose	disclose	VERB
gujaf-139	206	6	to	to	ADP
gujaf-139	206	7	the	the	DET
gujaf-139	206	8	public	public	ADJ
gujaf-139	206	9	funds	fund	NOUN
gujaf-139	206	10	used	use	VERB
gujaf-139	206	11	and	and	CCONJ
gujaf-139	206	12	expended	expend	VERB
gujaf-139	206	13	by	by	ADP
gujaf-139	206	14	public	public	ADJ
gujaf-139	206	15	officers	officer	NOUN
gujaf-139	206	16	as	as	SCONJ
gujaf-139	206	17	appropriated	appropriate	VERB
gujaf-139	206	18	.	.	PUNCT
gujaf-139	207	1	furthermore	furthermore	ADV
gujaf-139	207	2	,	,	PUNCT
gujaf-139	207	3	in	in	ADP
gujaf-139	207	4	report	report	NOUN
gujaf-139	207	5	4	4	NUM
gujaf-139	207	6	(	(	PUNCT
gujaf-139	207	7	+	+	CCONJ
gujaf-139	207	8	fedgcor3	fedgcor3	PROPN
gujaf-139	207	9	t3	t3	NOUN
gujaf-139	207	10	+	+	CCONJ
gujaf-139	207	11	stagcor-2	stagcor-2	NUM
gujaf-139	207	12	t2	t2	NOUN
gujaf-139	207	13	–	–	PUNCT
gujaf-139	207	14	locgcor-1	locgcor-1	NUM
gujaf-139	207	15	t1	t1	NOUN
gujaf-139	207	16	)	)	PUNCT
gujaf-139	207	17	and	and	CCONJ
gujaf-139	207	18	report	report	VERB
gujaf-139	207	19	5	5	NUM
gujaf-139	207	20	(	(	PUNCT
gujaf-139	207	21	+	+	NUM
gujaf-139	207	22	fedgcor	fedgcor	NOUN
gujaf-139	207	23	-3	-3	INTJ
gujaf-139	207	24	t3	t3	PROPN
gujaf-139	207	25	+	+	CCONJ
gujaf-139	207	26	locgcort1	locgcort1	ADJ
gujaf-139	207	27	–	–	PUNCT
gujaf-139	207	28	stagcor-2	stagcor-2	NUM
gujaf-139	207	29	t2	t2	NOUN
gujaf-139	207	30	)	)	PUNCT
gujaf-139	207	31	,	,	PUNCT
gujaf-139	207	32	the	the	DET
gujaf-139	207	33	efoc	efoc	NOUN
gujaf-139	207	34	is	be	AUX
gujaf-139	207	35	likely	likely	ADJ
gujaf-139	207	36	to	to	PART
gujaf-139	207	37	be	be	AUX
gujaf-139	207	38	low	low	ADJ
gujaf-139	207	39	since	since	SCONJ
gujaf-139	207	40	only	only	ADV
gujaf-139	207	41	the	the	DET
gujaf-139	207	42	local	local	ADJ
gujaf-139	207	43	and	and	CCONJ
gujaf-139	207	44	state	state	NOUN
gujaf-139	207	45	governments	government	NOUN
gujaf-139	207	46	are	be	AUX
gujaf-139	207	47	corrupt	corrupt	ADJ
gujaf-139	207	48	respectively	respectively	ADV
gujaf-139	207	49	.	.	PUNCT
gujaf-139	207	50	worthy	worthy	ADJ
gujaf-139	207	51	of	of	ADP
gujaf-139	207	52	note	note	NOUN
gujaf-139	207	53	that	that	SCONJ
gujaf-139	207	54	each	each	DET
gujaf-139	207	55	arm	arm	NOUN
gujaf-139	207	56	of	of	ADP
gujaf-139	207	57	government	government	NOUN
gujaf-139	207	58	has	have	VERB
gujaf-139	207	59	its	its	PRON
gujaf-139	207	60	own	own	ADJ
gujaf-139	207	61	assigned	assign	VERB
gujaf-139	207	62	needs	need	NOUN
gujaf-139	207	63	to	to	PART
gujaf-139	207	64	be	be	AUX
gujaf-139	207	65	met	meet	VERB
gujaf-139	207	66	in	in	ADP
gujaf-139	207	67	the	the	DET
gujaf-139	207	68	country	country	NOUN
gujaf-139	207	69	except	except	SCONJ
gujaf-139	207	70	some	some	DET
gujaf-139	207	71	items	item	NOUN
gujaf-139	207	72	in	in	ADP
gujaf-139	207	73	the	the	DET
gujaf-139	207	74	concurrent	concurrent	ADJ
gujaf-139	207	75	list	list	NOUN
gujaf-139	207	76	.	.	PUNCT
gujaf-139	208	1	net	net	ADJ
gujaf-139	208	2	approach	approach	NOUN
gujaf-139	208	3	however	however	ADV
gujaf-139	208	4	,	,	PUNCT
gujaf-139	208	5	there	there	PRON
gujaf-139	208	6	might	might	AUX
gujaf-139	208	7	be	be	AUX
gujaf-139	208	8	a	a	DET
gujaf-139	208	9	situation	situation	NOUN
gujaf-139	208	10	were	be	AUX
gujaf-139	208	11	federal	federal	ADJ
gujaf-139	208	12	government	government	NOUN
gujaf-139	208	13	program	program	NOUN
gujaf-139	208	14	would	would	AUX
gujaf-139	208	15	be	be	AUX
gujaf-139	208	16	carried	carry	VERB
gujaf-139	208	17	out	out	ADP
gujaf-139	208	18	in	in	ADP
gujaf-139	208	19	some	some	DET
gujaf-139	208	20	local	local	ADJ
gujaf-139	208	21	or	or	CCONJ
gujaf-139	208	22	state	state	NOUN
gujaf-139	208	23	governments	government	NOUN
gujaf-139	208	24	and	and	CCONJ
gujaf-139	208	25	not	not	PART
gujaf-139	208	26	carried	carry	VERB
gujaf-139	208	27	out	out	ADP
gujaf-139	208	28	in	in	ADP
gujaf-139	208	29	some	some	DET
gujaf-139	208	30	other	other	ADJ
gujaf-139	208	31	approved	approve	VERB
gujaf-139	208	32	local	local	ADJ
gujaf-139	208	33	or	or	CCONJ
gujaf-139	208	34	states	state	NOUN
gujaf-139	208	35	governments	government	NOUN
gujaf-139	208	36	.	.	PUNCT
gujaf-139	209	1	this	this	PRON
gujaf-139	209	2	will	will	AUX
gujaf-139	209	3	result	result	VERB
gujaf-139	209	4	in	in	ADP
gujaf-139	209	5	modification	modification	NOUN
gujaf-139	209	6	of	of	ADP
gujaf-139	209	7	report	report	NOUN
gujaf-139	209	8	.	.	PUNCT
gujaf-139	210	1	egad	egad	VERB
gujaf-139	210	2	=	=	PUNCT
gujaf-139	211	1	+	+	NOUN
gujaf-139	211	2	fedgcor	fedgcor	NOUN
gujaf-139	211	3	-3	-3	INTJ
gujaf-139	211	4	t3	t3	NOUN
gujaf-139	211	5	–	–	PUNCT
gujaf-139	211	6	locgcor-1	locgcor-1	NUM
gujaf-139	211	7	t1	t1	NOUN
gujaf-139	211	8	stagcor-2	stagcor-2	NUM
gujaf-139	211	9	t	t	NUM
gujaf-139	211	10	…	…	SYM
gujaf-139	211	11	…	…	PUNCT
gujaf-139	211	12	…	…	PUNCT
gujaf-139	211	13	…	…	PUNCT
gujaf-139	211	14	…	…	PUNCT
gujaf-139	211	15	…	…	PUNCT
gujaf-139	211	16	…	…	SYM
gujaf-139	211	17	(1	(1	X
gujaf-139	211	18	)	)	PUNCT
gujaf-139	211	19	considering	consider	VERB
gujaf-139	211	20	and	and	CCONJ
gujaf-139	211	21	including	include	VERB
gujaf-139	211	22	the	the	DET
gujaf-139	211	23	federal	federal	ADJ
gujaf-139	211	24	government	government	NOUN
gujaf-139	211	25	funds	fund	NOUN
gujaf-139	211	26	that	that	PRON
gujaf-139	211	27	were	be	AUX
gujaf-139	211	28	defrauded	defraud	VERB
gujaf-139	211	29	,	,	PUNCT
gujaf-139	211	30	we	we	PRON
gujaf-139	211	31	then	then	ADV
gujaf-139	211	32	have	have	AUX
gujaf-139	211	33	report	report	NOUN
gujaf-139	211	34	9	9	NUM
gujaf-139	211	35	egad	egad	NOUN
gujaf-139	212	1	=	=	SYM
gujaf-139	213	1	+	+	NUM
gujaf-139	213	2	fedgcor	fedgcor	NOUN
gujaf-139	213	3	-3	-3	INTJ
gujaf-139	213	4	t3	t3	PROPN
gujaf-139	213	5	som	som	PROPN
gujaf-139	213	6	-	-	PUNCT
gujaf-139	213	7	fedgcor	fedgcor	NOUN
gujaf-139	213	8	-3	-3	PUNCT
gujaf-139	213	9	t3	t3	NOUN
gujaf-139	213	10	–	–	PUNCT
gujaf-139	213	11	locgcor-1	locgcor-1	NUM
gujaf-139	213	12	t1	t1	NOUN
gujaf-139	213	13	stagcor-2	stagcor-2	NUM
gujaf-139	213	14	t2	t2	NOUN
gujaf-139	213	15	…	…	PUNCT
gujaf-139	213	16	.(9	.(9	NUM
gujaf-139	213	17	)	)	PUNCT
gujaf-139	213	18	-som	-som	NOUN
gujaf-139	213	19	-	-	PUNCT
gujaf-139	213	20	fedgcor	fedgcor	NOUN
gujaf-139	213	21	-3	-3	PUNCT
gujaf-139	213	22	t3	t3	PROPN
gujaf-139	213	23	represent	represent	VERB
gujaf-139	213	24	the	the	DET
gujaf-139	213	25	portion	portion	NOUN
gujaf-139	213	26	of	of	ADP
gujaf-139	213	27	the	the	DET
gujaf-139	213	28	federal	federal	ADJ
gujaf-139	213	29	government	government	NOUN
gujaf-139	213	30	's	's	PART
gujaf-139	213	31	allocation	allocation	NOUN
gujaf-139	213	32	that	that	PRON
gujaf-139	213	33	was	be	AUX
gujaf-139	213	34	embezzled	embezzle	VERB
gujaf-139	213	35	.	.	PUNCT
gujaf-139	214	1	furthermore	furthermore	ADV
gujaf-139	214	2	,	,	PUNCT
gujaf-139	214	3	–	–	PUNCT
gujaf-139	214	4	loccor-1	loccor-1	NUM
gujaf-139	214	5	represents	represent	VERB
gujaf-139	214	6	corrupted	corrupted	ADJ
gujaf-139	214	7	fund	fund	NOUN
gujaf-139	214	8	in	in	ADP
gujaf-139	214	9	the	the	DET
gujaf-139	214	10	local	local	ADJ
gujaf-139	214	11	government	government	NOUN
gujaf-139	214	12	.	.	PUNCT
gujaf-139	215	1	when	when	SCONJ
gujaf-139	215	2	local	local	ADJ
gujaf-139	215	3	governments	government	NOUN
gujaf-139	215	4	embezzled	embezzle	VERB
gujaf-139	215	5	public	public	ADJ
gujaf-139	215	6	fund	fund	NOUN
gujaf-139	215	7	allocated	allocate	VERB
gujaf-139	215	8	to	to	ADP
gujaf-139	215	9	the	the	DET
gujaf-139	215	10	local	local	ADJ
gujaf-139	215	11	governments	government	NOUN
gujaf-139	215	12	the	the	DET
gujaf-139	215	13	people	people	NOUN
gujaf-139	215	14	often	often	ADV
gujaf-139	215	15	feel	feel	VERB
gujaf-139	215	16	the	the	DET
gujaf-139	215	17	efoc	efoc	NOUN
gujaf-139	215	18	because	because	SCONJ
gujaf-139	215	19	local	local	ADJ
gujaf-139	215	20	government	government	NOUN
gujaf-139	215	21	programs	program	NOUN
gujaf-139	215	22	are	be	AUX
gujaf-139	215	23	always	always	ADV
gujaf-139	215	24	locally	locally	ADV
gujaf-139	215	25	apparent	apparent	ADJ
gujaf-139	215	26	to	to	ADP
gujaf-139	215	27	the	the	DET
gujaf-139	215	28	people	people	NOUN
gujaf-139	215	29	.	.	PUNCT
gujaf-139	216	1	however	however	ADV
gujaf-139	216	2	,	,	PUNCT
gujaf-139	216	3	in	in	ADP
gujaf-139	216	4	a	a	DET
gujaf-139	216	5	state	state	NOUN
gujaf-139	216	6	,	,	PUNCT
gujaf-139	216	7	some	some	DET
gujaf-139	216	8	local	local	ADJ
gujaf-139	216	9	government	government	NOUN
gujaf-139	216	10	may	may	AUX
gujaf-139	216	11	reasonably	reasonably	ADV
gujaf-139	216	12	have	have	AUX
gujaf-139	216	13	been	be	AUX
gujaf-139	216	14	faithful	faithful	ADJ
gujaf-139	216	15	in	in	ADP
gujaf-139	216	16	the	the	DET
gujaf-139	216	17	expenditure	expenditure	NOUN
gujaf-139	216	18	of	of	ADP
gujaf-139	216	19	government	government	NOUN
gujaf-139	216	20	fund	fund	NOUN
gujaf-139	216	21	while	while	SCONJ
gujaf-139	216	22	others	other	NOUN
gujaf-139	216	23	may	may	AUX
gujaf-139	216	24	not	not	PART
gujaf-139	216	25	.	.	PUNCT
gujaf-139	217	1	meaning	mean	VERB
gujaf-139	217	2	some	some	PRON
gujaf-139	217	3	,	,	PUNCT
gujaf-139	217	4	local	local	ADJ
gujaf-139	217	5	governments	government	NOUN
gujaf-139	217	6	might	might	AUX
gujaf-139	217	7	be	be	AUX
gujaf-139	217	8	more	more	ADV
gujaf-139	217	9	corrupt	corrupt	ADJ
gujaf-139	217	10	than	than	ADP
gujaf-139	217	11	others	other	NOUN
gujaf-139	217	12	.	.	PUNCT
gujaf-139	218	1	this	this	PRON
gujaf-139	218	2	will	will	AUX
gujaf-139	218	3	necessitate	necessitate	VERB
gujaf-139	218	4	modification	modification	NOUN
gujaf-139	218	5	of	of	ADP
gujaf-139	218	6	report	report	NOUN
gujaf-139	218	7	(	(	PUNCT
gujaf-139	218	8	9	9	NUM
gujaf-139	218	9	)	)	PUNCT
gujaf-139	218	10	.	.	PUNCT
gujaf-139	219	1	egad	egad	VERB
gujaf-139	219	2	∑+	∑+	PROPN
gujaf-139	219	3	fedgcor	fedgcor	NOUN
gujaf-139	219	4	-3	-3	PUNCT
gujaf-139	219	5	t3	t3	PROPN
gujaf-139	219	6	som	som	PROPN
gujaf-139	219	7	-	-	PUNCT
gujaf-139	219	8	fedgcor	fedgcor	NOUN
gujaf-139	219	9	-3	-3	PUNCT
gujaf-139	219	10	t3	t3	NOUN
gujaf-139	219	11	–	–	PUNCT
gujaf-139	219	12	locgcor-1	locgcor-1	NUM
gujaf-139	219	13	t1	t1	NOUN
gujaf-139	219	14	stagcor-2	stagcor-2	NUM
gujaf-139	219	15	t2	t2	NOUN
gujaf-139	219	16	…	…	SYM
gujaf-139	219	17	…	…	PUNCT
gujaf-139	219	18	…	…	PUNCT
gujaf-139	219	19	…	…	PUNCT
gujaf-139	219	20	..	..	PUNCT
gujaf-139	219	21	…	…	PUNCT
gujaf-139	219	22	…	…	PUNCT
gujaf-139	219	23	…	…	SYM
gujaf-139	219	24	.	.	NUM
gujaf-139	219	25	…	…	PUNCT
gujaf-139	219	26	…	…	PUNCT
gujaf-139	219	27	…	…	PUNCT
gujaf-139	219	28	..	..	PUNCT
gujaf-139	219	29	(9	(9	NOUN
gujaf-139	219	30	)	)	PUNCT
gujaf-139	219	31	egad	egad	VERB
gujaf-139	219	32	∑+	∑+	PROPN
gujaf-139	219	33	fedgcor	fedgcor	NOUN
gujaf-139	219	34	-3	-3	PUNCT
gujaf-139	219	35	t3	t3	PROPN
gujaf-139	219	36	som	som	PROPN
gujaf-139	219	37	-	-	PUNCT
gujaf-139	219	38	fedgcor	fedgcor	NOUN
gujaf-139	219	39	-3	-3	PUNCT
gujaf-139	219	40	t3	t3	NOUN
gujaf-139	219	41	–	–	PUNCT
gujaf-139	219	42	locgcor-1	locgcor-1	NUM
gujaf-139	220	1	t1	t1	NOUN
gujaf-139	220	2	+	+	CCONJ
gujaf-139	220	3	locgcor-1	locgcor-1	NUM
gujaf-139	220	4	t1	t1	NOUN
gujaf-139	220	5	stagcor-2	stagcor-2	NUM
gujaf-139	220	6	t2	t2	NOUN
gujaf-139	220	7	…	…	SYM
gujaf-139	220	8	…	…	PUNCT
gujaf-139	220	9	…	…	PUNCT
gujaf-139	220	10	…	…	PUNCT
gujaf-139	220	11	…	…	PUNCT
gujaf-139	220	12	..	..	PUNCT
gujaf-139	220	13	(10	(10	PUNCT
gujaf-139	220	14	)	)	PUNCT
gujaf-139	221	1	+	+	PUNCT
gujaf-139	221	2	locgcor-1	locgcor-1	NUM
gujaf-139	221	3	t1	t1	NOUN
gujaf-139	221	4	represent	represent	VERB
gujaf-139	221	5	the	the	DET
gujaf-139	221	6	allocation	allocation	NOUN
gujaf-139	221	7	to	to	ADP
gujaf-139	221	8	local	local	ADJ
gujaf-139	221	9	governments	government	NOUN
gujaf-139	221	10	for	for	ADP
gujaf-139	221	11	a	a	DET
gujaf-139	221	12	given	give	VERB
gujaf-139	221	13	period	period	NOUN
gujaf-139	221	14	under	under	ADP
gujaf-139	221	15	investigation	investigation	NOUN
gujaf-139	221	16	or	or	CCONJ
gujaf-139	221	17	review	review	NOUN
gujaf-139	221	18	that	that	PRON
gujaf-139	221	19	was	be	AUX
gujaf-139	221	20	used	use	VERB
gujaf-139	221	21	as	as	ADP
gujaf-139	221	22	appropriated	appropriate	VERB
gujaf-139	221	23	.	.	PUNCT
gujaf-139	222	1	-stagcor-2	-stagcor-2	PROPN
gujaf-139	222	2	is	be	AUX
gujaf-139	222	3	the	the	DET
gujaf-139	222	4	portion	portion	NOUN
gujaf-139	222	5	of	of	ADP
gujaf-139	222	6	a	a	DET
gujaf-139	222	7	state	state	NOUN
gujaf-139	222	8	government	government	NOUN
gujaf-139	222	9	’s	’s	PART
gujaf-139	222	10	fund	fund	NOUN
gujaf-139	222	11	that	that	PRON
gujaf-139	222	12	was	be	AUX
gujaf-139	222	13	embezzled	embezzle	VERB
gujaf-139	222	14	.	.	PUNCT
gujaf-139	223	1	however	however	ADV
gujaf-139	223	2	,	,	PUNCT
gujaf-139	223	3	some	some	DET
gujaf-139	223	4	state	state	NOUN
gujaf-139	223	5	12	12	NUM
gujaf-139	223	6	government	government	NOUN
gujaf-139	223	7	projects	project	NOUN
gujaf-139	223	8	may	may	AUX
gujaf-139	223	9	not	not	PART
gujaf-139	223	10	be	be	AUX
gujaf-139	223	11	implemented	implement	VERB
gujaf-139	223	12	in	in	ADP
gujaf-139	223	13	some	some	DET
gujaf-139	223	14	local	local	ADJ
gujaf-139	223	15	government	government	NOUN
gujaf-139	223	16	possibly	possibly	ADV
gujaf-139	223	17	because	because	SCONJ
gujaf-139	223	18	some	some	DET
gujaf-139	223	19	local	local	ADJ
gujaf-139	223	20	governments	government	NOUN
gujaf-139	223	21	have	have	VERB
gujaf-139	223	22	more	more	ADJ
gujaf-139	223	23	needs	need	NOUN
gujaf-139	223	24	than	than	SCONJ
gujaf-139	223	25	others	other	NOUN
gujaf-139	223	26	do	do	VERB
gujaf-139	223	27	.	.	PUNCT
gujaf-139	224	1	this	this	PRON
gujaf-139	224	2	may	may	AUX
gujaf-139	224	3	be	be	AUX
gujaf-139	224	4	due	due	ADJ
gujaf-139	224	5	to	to	ADP
gujaf-139	224	6	economic	economic	ADJ
gujaf-139	224	7	,	,	PUNCT
gujaf-139	224	8	social	social	ADJ
gujaf-139	224	9	,	,	PUNCT
gujaf-139	224	10	environmental	environmental	ADJ
gujaf-139	224	11	,	,	PUNCT
gujaf-139	224	12	and	and	CCONJ
gujaf-139	224	13	political	political	ADJ
gujaf-139	224	14	challenges	challenge	NOUN
gujaf-139	224	15	confronting	confront	VERB
gujaf-139	224	16	the	the	DET
gujaf-139	224	17	local	local	ADJ
gujaf-139	224	18	government	government	NOUN
gujaf-139	224	19	.	.	PUNCT
gujaf-139	225	1	some	some	DET
gujaf-139	225	2	states	state	NOUN
gujaf-139	225	3	will	will	AUX
gujaf-139	225	4	be	be	AUX
gujaf-139	225	5	reasonably	reasonably	ADV
gujaf-139	225	6	corrupt	corrupt	ADJ
gujaf-139	225	7	concerning	concern	VERB
gujaf-139	225	8	public	public	ADJ
gujaf-139	225	9	fund	fund	NOUN
gujaf-139	225	10	,	,	PUNCT
gujaf-139	225	11	and	and	CCONJ
gujaf-139	225	12	some	some	DET
gujaf-139	225	13	other	other	ADJ
gujaf-139	225	14	state	state	NOUN
gujaf-139	225	15	will	will	AUX
gujaf-139	225	16	not	not	PART
gujaf-139	225	17	be	be	AUX
gujaf-139	225	18	reasonably	reasonably	ADV
gujaf-139	225	19	corrupt	corrupt	ADJ
gujaf-139	225	20	as	as	ADP
gujaf-139	225	21	others	other	NOUN
gujaf-139	225	22	.	.	PUNCT
gujaf-139	226	1	furthermore	furthermore	ADV
gujaf-139	226	2	,	,	PUNCT
gujaf-139	226	3	egad=∑+	egad=∑+	PROPN
gujaf-139	226	4	fedgcor	fedgcor	NOUN
gujaf-139	226	5	-3	-3	PUNCT
gujaf-139	226	6	t3	t3	PROPN
gujaf-139	226	7	-som	-som	NOUN
gujaf-139	226	8	-	-	PUNCT
gujaf-139	226	9	fedgcor	fedgcor	NOUN
gujaf-139	226	10	-3	-3	PUNCT
gujaf-139	226	11	t3	t3	PROPN
gujaf-139	227	1	+	+	CCONJ
gujaf-139	227	2	locgcor-1	locgcor-1	NUM
gujaf-139	227	3	t1locgcor-1	t1locgcor-1	NOUN
gujaf-139	227	4	t1stagcor-2	t1stagcor-2	NOUN
gujaf-139	227	5	t2	t2	NOUN
gujaf-139	227	6	…	…	PUNCT
gujaf-139	227	7	.	.	PUNCT
gujaf-139	227	8	…	…	PUNCT
gujaf-139	227	9	…	…	PUNCT
gujaf-139	227	10	…	…	SYM
gujaf-139	227	11	.	.	PUNCT
gujaf-139	227	12	…	…	PUNCT
gujaf-139	227	13	..	..	PUNCT
gujaf-139	227	14	(10	(10	PUNCT
gujaf-139	227	15	)	)	PUNCT
gujaf-139	227	16	egad=	egad=	NUM
gujaf-139	227	17	∑+fedgcor	∑+fedgcor	SYM
gujaf-139	227	18	-3	-3	PUNCT
gujaf-139	227	19	t3	t3	PROPN
gujaf-139	227	20	-	-	PUNCT
gujaf-139	227	21	som	som	NOUN
gujaf-139	227	22	-	-	PUNCT
gujaf-139	227	23	fedgcor	fedgcor	NOUN
gujaf-139	227	24	-3	-3	PUNCT
gujaf-139	227	25	t3+locgcor-1	t3+locgcor-1	VERB
gujaf-139	227	26	t1locgcor-1	t1locgcor-1	X
gujaf-139	227	27	t1	t1	NOUN
gujaf-139	227	28	+	+	NOUN
gujaf-139	227	29	stagcor-2	stagcor-2	NUM
gujaf-139	227	30	t2stagcor-2	t2stagcor-2	PRON
gujaf-139	227	31	t2	t2	NOUN
gujaf-139	227	32	…	…	PUNCT
gujaf-139	227	33	(	(	PUNCT
gujaf-139	227	34	11	11	NUM
gujaf-139	227	35	)	)	PUNCT
gujaf-139	228	1	+	+	PRON
gujaf-139	228	2	stagcor-2	stagcor-2	NUM
gujaf-139	228	3	t2	t2	NOUN
gujaf-139	228	4	is	be	AUX
gujaf-139	228	5	the	the	DET
gujaf-139	228	6	fund	fund	NOUN
gujaf-139	228	7	of	of	ADP
gujaf-139	228	8	the	the	DET
gujaf-139	228	9	state	state	NOUN
gujaf-139	228	10	government	government	NOUN
gujaf-139	228	11	used	use	VERB
gujaf-139	228	12	as	as	ADP
gujaf-139	228	13	appropriated	appropriate	VERB
gujaf-139	228	14	.	.	PUNCT
gujaf-139	229	1	worthy	worthy	ADJ
gujaf-139	229	2	of	of	ADP
gujaf-139	229	3	note	note	NOUN
gujaf-139	229	4	is	be	AUX
gujaf-139	229	5	that	that	SCONJ
gujaf-139	229	6	in	in	ADP
gujaf-139	229	7	report	report	NOUN
gujaf-139	229	8	one	one	NUM
gujaf-139	229	9	,	,	PUNCT
gujaf-139	229	10	the	the	DET
gujaf-139	229	11	efoc	efoc	NOUN
gujaf-139	229	12	will	will	AUX
gujaf-139	229	13	unlikely	unlikely	ADV
gujaf-139	229	14	not	not	PART
gujaf-139	229	15	be	be	AUX
gujaf-139	229	16	moderate	moderate	ADJ
gujaf-139	229	17	because	because	SCONJ
gujaf-139	229	18	the	the	DET
gujaf-139	229	19	federal	federal	ADJ
gujaf-139	229	20	government	government	NOUN
gujaf-139	229	21	that	that	PRON
gujaf-139	229	22	has	have	VERB
gujaf-139	229	23	more	more	ADJ
gujaf-139	229	24	allocation	allocation	NOUN
gujaf-139	229	25	from	from	ADP
gujaf-139	229	26	the	the	DET
gujaf-139	229	27	federation	federation	NOUN
gujaf-139	229	28	account	account	NOUN
gujaf-139	229	29	implemented	implement	VERB
gujaf-139	229	30	it	it	PRON
gujaf-139	229	31	project	project	VERB
gujaf-139	229	32	directly	directly	ADV
gujaf-139	229	33	and	and	CCONJ
gujaf-139	229	34	all	all	DET
gujaf-139	229	35	the	the	DET
gujaf-139	229	36	members	member	NOUN
gujaf-139	229	37	of	of	ADP
gujaf-139	229	38	the	the	DET
gujaf-139	229	39	national	national	PROPN
gujaf-139	229	40	assembly	assembly	PROPN
gujaf-139	229	41	implemented	implement	VERB
gujaf-139	229	42	their	their	PRON
gujaf-139	229	43	constituency	constituency	NOUN
gujaf-139	229	44	projects	project	NOUN
gujaf-139	229	45	in	in	ADP
gujaf-139	229	46	the	the	DET
gujaf-139	229	47	respective	respective	ADJ
gujaf-139	229	48	local	local	ADJ
gujaf-139	229	49	government	government	NOUN
gujaf-139	229	50	.	.	PUNCT
gujaf-139	230	1	the	the	DET
gujaf-139	230	2	moderate	moderate	ADJ
gujaf-139	230	3	effect	effect	NOUN
gujaf-139	230	4	of	of	ADP
gujaf-139	230	5	federal	federal	ADJ
gujaf-139	230	6	government	government	NOUN
gujaf-139	230	7	reasonably	reasonably	ADV
gujaf-139	230	8	implementing	implement	VERB
gujaf-139	230	9	it	it	PRON
gujaf-139	230	10	projects	project	NOUN
gujaf-139	230	11	and	and	CCONJ
gujaf-139	230	12	the	the	DET
gujaf-139	230	13	program	program	NOUN
gujaf-139	230	14	is	be	AUX
gujaf-139	230	15	explained	explain	VERB
gujaf-139	230	16	by	by	ADP
gujaf-139	230	17	one	one	NUM
gujaf-139	230	18	;	;	PUNCT
gujaf-139	230	19	the	the	DET
gujaf-139	230	20	largeness	largeness	NOUN
gujaf-139	230	21	of	of	ADP
gujaf-139	230	22	federal	federal	ADJ
gujaf-139	230	23	allocation	allocation	NOUN
gujaf-139	230	24	,	,	PUNCT
gujaf-139	230	25	two	two	NUM
gujaf-139	230	26	;	;	PUNCT
gujaf-139	230	27	the	the	DET
gujaf-139	230	28	control	control	NOUN
gujaf-139	230	29	and	and	CCONJ
gujaf-139	230	30	regulatory	regulatory	ADJ
gujaf-139	230	31	effect	effect	NOUN
gujaf-139	230	32	on	on	ADP
gujaf-139	230	33	the	the	DET
gujaf-139	230	34	economy	economy	NOUN
gujaf-139	230	35	,	,	PUNCT
gujaf-139	230	36	three	three	NUM
gujaf-139	230	37	;	;	PUNCT
gujaf-139	230	38	the	the	DET
gujaf-139	230	39	challenging	challenging	ADJ
gujaf-139	230	40	effect	effect	NOUN
gujaf-139	230	41	on	on	ADP
gujaf-139	230	42	other	other	ADJ
gujaf-139	230	43	tiers	tier	NOUN
gujaf-139	230	44	of	of	ADP
gujaf-139	230	45	government	government	NOUN
gujaf-139	230	46	.	.	PUNCT
gujaf-139	231	1	egad	egad	VERB
gujaf-139	231	2	∑+fedgcor	∑+fedgcor	SYM
gujaf-139	231	3	-3	-3	PUNCT
gujaf-139	231	4	t3	t3	PROPN
gujaf-139	231	5	som	som	PROPN
gujaf-139	231	6	-	-	PUNCT
gujaf-139	231	7	fedgcor	fedgcor	NOUN
gujaf-139	231	8	-3	-3	PUNCT
gujaf-139	231	9	t3	t3	PROPN
gujaf-139	232	1	+	+	CCONJ
gujaf-139	232	2	locgcor-1	locgcor-1	NUM
gujaf-139	232	3	t1	t1	NOUN
gujaf-139	232	4	locgcor-1	locgcor-1	NUM
gujaf-139	232	5	t1	t1	NOUN
gujaf-139	232	6	+	+	CCONJ
gujaf-139	232	7	stagcor-2	stagcor-2	NUM
gujaf-139	232	8	t2	t2	NOUN
gujaf-139	232	9	stagcor2t2	stagcor2t2	NUM
gujaf-139	232	10	…	…	SYM
gujaf-139	232	11	…	…	PUNCT
gujaf-139	232	12	…	…	PUNCT
gujaf-139	232	13	…	…	PUNCT
gujaf-139	232	14	…	…	PUNCT
gujaf-139	232	15	(11	(11	X
gujaf-139	232	16	)	)	PUNCT
gujaf-139	232	17	there	there	PRON
gujaf-139	232	18	may	may	AUX
gujaf-139	232	19	be	be	AUX
gujaf-139	232	20	unbudgeted	unbudgeted	ADJ
gujaf-139	232	21	funds	fund	NOUN
gujaf-139	232	22	at	at	ADP
gujaf-139	232	23	the	the	DET
gujaf-139	232	24	time	time	NOUN
gujaf-139	232	25	of	of	ADP
gujaf-139	232	26	preparing	prepare	VERB
gujaf-139	232	27	the	the	DET
gujaf-139	232	28	estimate	estimate	NOUN
gujaf-139	232	29	,	,	PUNCT
gujaf-139	232	30	but	but	CCONJ
gujaf-139	232	31	latter	latter	ADV
gujaf-139	232	32	received	receive	VERB
gujaf-139	232	33	as	as	ADP
gujaf-139	232	34	revenue	revenue	NOUN
gujaf-139	232	35	example	example	NOUN
gujaf-139	232	36	are	be	AUX
gujaf-139	232	37	funds	fund	NOUN
gujaf-139	232	38	in	in	ADP
gujaf-139	232	39	the	the	DET
gujaf-139	232	40	excess	excess	ADJ
gujaf-139	232	41	crude	crude	ADJ
gujaf-139	232	42	account	account	NOUN
gujaf-139	232	43	.	.	PUNCT
gujaf-139	233	1	when	when	SCONJ
gujaf-139	233	2	the	the	DET
gujaf-139	233	3	fund	fund	NOUN
gujaf-139	233	4	is	be	AUX
gujaf-139	233	5	used	use	VERB
gujaf-139	233	6	in	in	ADP
gujaf-139	233	7	the	the	DET
gujaf-139	233	8	economy	economy	NOUN
gujaf-139	233	9	as	as	SCONJ
gujaf-139	233	10	may	may	AUX
gujaf-139	233	11	be	be	AUX
gujaf-139	233	12	approved	approve	VERB
gujaf-139	233	13	,	,	PUNCT
gujaf-139	233	14	report	report	NOUN
gujaf-139	233	15	(	(	PUNCT
gujaf-139	233	16	12	12	NUM
gujaf-139	233	17	)	)	PUNCT
gujaf-139	233	18	represents	represent	VERB
gujaf-139	233	19	the	the	DET
gujaf-139	233	20	situation	situation	NOUN
gujaf-139	233	21	and	and	CCONJ
gujaf-139	233	22	report	report	NOUN
gujaf-139	233	23	(	(	PUNCT
gujaf-139	233	24	13	13	NUM
gujaf-139	233	25	)	)	PUNCT
gujaf-139	233	26	reveal	reveal	VERB
gujaf-139	233	27	the	the	DET
gujaf-139	233	28	opposite	opposite	NOUN
gujaf-139	233	29	.	.	PUNCT
gujaf-139	234	1	it	it	PRON
gujaf-139	234	2	represented	represent	VERB
gujaf-139	234	3	by	by	ADP
gujaf-139	234	4	crpfd	crpfd	PROPN
gujaf-139	234	5	.	.	PUNCT
gujaf-139	235	1	finally	finally	ADV
gujaf-139	235	2	,	,	PUNCT
gujaf-139	235	3	to	to	PART
gujaf-139	235	4	recognized	recognize	VERB
gujaf-139	235	5	funds	fund	NOUN
gujaf-139	235	6	not	not	PART
gujaf-139	235	7	recorded	record	VERB
gujaf-139	235	8	as	as	ADP
gujaf-139	235	9	revenue	revenue	NOUN
gujaf-139	235	10	in	in	ADP
gujaf-139	235	11	any	any	DET
gujaf-139	235	12	account	account	NOUN
gujaf-139	235	13	or	or	CCONJ
gujaf-139	235	14	financial	financial	ADJ
gujaf-139	235	15	records	record	NOUN
gujaf-139	235	16	but	but	CCONJ
gujaf-139	235	17	deliberately	deliberately	ADV
gujaf-139	235	18	and	and	CCONJ
gujaf-139	235	19	cruelly	cruelly	ADV
gujaf-139	235	20	entered	enter	VERB
gujaf-139	235	21	into	into	ADP
gujaf-139	235	22	private	private	ADJ
gujaf-139	235	23	accounts	account	NOUN
gujaf-139	235	24	.	.	PUNCT
gujaf-139	236	1	forcop	forcop	NOUN
gujaf-139	236	2	represents	represent	VERB
gujaf-139	236	3	this	this	PRON
gujaf-139	236	4	.	.	PUNCT
gujaf-139	237	1	it	it	PRON
gujaf-139	237	2	only	only	ADV
gujaf-139	237	3	must	must	AUX
gujaf-139	237	4	be	be	AUX
gujaf-139	237	5	in	in	ADP
gujaf-139	237	6	the	the	DET
gujaf-139	237	7	negative	negative	NOUN
gujaf-139	237	8	.	.	PUNCT
gujaf-139	238	1	these	these	DET
gujaf-139	238	2	result	result	NOUN
gujaf-139	238	3	in	in	ADP
gujaf-139	238	4	the	the	DET
gujaf-139	238	5	report	report	NOUN
gujaf-139	238	6	(	(	PUNCT
gujaf-139	238	7	14	14	NUM
gujaf-139	238	8	)	)	PUNCT
gujaf-139	238	9	egad	egad	VERB
gujaf-139	238	10	∑+fedgcor	∑+fedgcor	SYM
gujaf-139	238	11	-3	-3	PUNCT
gujaf-139	238	12	t3	t3	PROPN
gujaf-139	238	13	som	som	PROPN
gujaf-139	238	14	-	-	PUNCT
gujaf-139	238	15	fedgcor	fedgcor	NOUN
gujaf-139	238	16	-3	-3	PUNCT
gujaf-139	238	17	t3	t3	PROPN
gujaf-139	239	1	+	+	CCONJ
gujaf-139	239	2	locgcor-1	locgcor-1	NUM
gujaf-139	239	3	t1	t1	NOUN
gujaf-139	239	4	locgcor-1	locgcor-1	NUM
gujaf-139	239	5	t1	t1	NOUN
gujaf-139	239	6	+	+	CCONJ
gujaf-139	240	1	stagcor-2	stagcor-2	NUM
gujaf-139	240	2	t2	t2	NOUN
gujaf-139	240	3	stagcor-2	stagcor-2	NUM
gujaf-139	240	4	t2	t2	NOUN
gujaf-139	240	5	+	+	CCONJ
gujaf-139	240	6	crpfd	crpfd	PROPN
gujaf-139	240	7	t4	t4	PROPN
gujaf-139	240	8	..	..	PUNCT
gujaf-139	240	9	…	…	PUNCT
gujaf-139	240	10	(	(	PUNCT
gujaf-139	240	11	12	12	NUM
gujaf-139	240	12	)	)	PUNCT
gujaf-139	240	13	egad	egad	VERB
gujaf-139	240	14	∑+fedgcor	∑+fedgcor	SYM
gujaf-139	240	15	-3	-3	PUNCT
gujaf-139	240	16	t3	t3	PROPN
gujaf-139	240	17	som	som	PROPN
gujaf-139	240	18	-	-	PUNCT
gujaf-139	240	19	fedgcor	fedgcor	NOUN
gujaf-139	240	20	-3	-3	PUNCT
gujaf-139	240	21	t3	t3	PROPN
gujaf-139	240	22	+	+	CCONJ
gujaf-139	240	23	locgcor-1	locgcor-1	NUM
gujaf-139	240	24	t1	t1	NOUN
gujaf-139	240	25	locgcor-1	locgcor-1	NUM
gujaf-139	241	1	t1	t1	NOUN
gujaf-139	241	2	+	+	CCONJ
gujaf-139	241	3	stagcor-2	stagcor-2	NUM
gujaf-139	241	4	t2	t2	NOUN
gujaf-139	241	5	stagcor-2	stagcor-2	NUM
gujaf-139	241	6	t2	t2	NOUN
gujaf-139	241	7	+	+	CCONJ
gujaf-139	241	8	crpfd	crpfd	PROPN
gujaf-139	241	9	t4	t4	PROPN
gujaf-139	241	10	–	–	PUNCT
gujaf-139	241	11	crpfd	crpfd	PROPN
gujaf-139	241	12	t4	t4	PROPN
gujaf-139	241	13	…	…	PUNCT
gujaf-139	241	14	…	…	PUNCT
gujaf-139	241	15	.(13	.(13	SYM
gujaf-139	241	16	)	)	PUNCT
gujaf-139	241	17	egad	egad	PROPN
gujaf-139	241	18	=	=	PUNCT
gujaf-139	242	1	+	+	NOUN
gujaf-139	242	2	fedgcor	fedgcor	NOUN
gujaf-139	242	3	-3	-3	ADJ
gujaf-139	242	4	t3	t3	PROPN
gujaf-139	242	5	som	som	PROPN
gujaf-139	242	6	-	-	PUNCT
gujaf-139	242	7	fedgcor	fedgcor	NOUN
gujaf-139	242	8	-3	-3	PUNCT
gujaf-139	242	9	t3	t3	PROPN
gujaf-139	242	10	+	+	CCONJ
gujaf-139	242	11	locgcor-1	locgcor-1	X
gujaf-139	242	12	t1	t1	NOUN
gujaf-139	242	13	-	-	PUNCT
gujaf-139	242	14	–	–	PUNCT
gujaf-139	242	15	locgcor-1	locgcor-1	NUM
gujaf-139	242	16	t1	t1	NOUN
gujaf-139	242	17	+	+	CCONJ
gujaf-139	242	18	stagcor-2	stagcor-2	NUM
gujaf-139	242	19	t2	t2	NOUN
gujaf-139	242	20	-stagcor-2	-stagcor-2	ADP
gujaf-139	242	21	t2	t2	PROPN
gujaf-139	242	22	+	+	CCONJ
gujaf-139	242	23	crpfd	crpfd	PROPN
gujaf-139	242	24	t4	t4	PROPN
gujaf-139	242	25	–	–	PUNCT
gujaf-139	242	26	crpfd	crpfd	PROPN
gujaf-139	242	27	t4	t4	PROPN
gujaf-139	242	28	forcop	forcop	PROPN
gujaf-139	242	29	t5	t5	PROPN
gujaf-139	242	30	…	…	PUNCT
gujaf-139	242	31	..	..	PUNCT
gujaf-139	242	32	…	…	PUNCT
gujaf-139	242	33	…	…	PUNCT
gujaf-139	242	34	…	…	PUNCT
gujaf-139	242	35	…	…	PUNCT
gujaf-139	242	36	…	…	PUNCT
gujaf-139	242	37	…	…	PUNCT
gujaf-139	242	38	…	…	PUNCT
gujaf-139	242	39	…	…	PUNCT
gujaf-139	242	40	…	…	PUNCT
gujaf-139	242	41	…	…	PUNCT
gujaf-139	242	42	…	…	PUNCT
gujaf-139	242	43	…	…	PUNCT
gujaf-139	242	44	…	…	PUNCT
gujaf-139	242	45	…	…	PUNCT
gujaf-139	242	46	.(14	.(14	X
gujaf-139	242	47	)	)	PUNCT
gujaf-139	242	48	note	note	NOUN
gujaf-139	242	49	:	:	PUNCT
gujaf-139	242	50	t3	t3	PROPN
gujaf-139	242	51	=	=	PROPN
gujaf-139	242	52	t4	t4	PROPN
gujaf-139	242	53	=	=	PROPN
gujaf-139	242	54	t5	t5	PROPN
gujaf-139	242	55	13	13	NUM
gujaf-139	242	56	implication	implication	NOUN
gujaf-139	242	57	of	of	ADP
gujaf-139	242	58	the	the	DET
gujaf-139	242	59	net	net	ADJ
gujaf-139	242	60	approach	approach	NOUN
gujaf-139	242	61	a	a	DET
gujaf-139	242	62	positive	positive	ADJ
gujaf-139	242	63	result	result	NOUN
gujaf-139	242	64	is	be	AUX
gujaf-139	242	65	good	good	ADJ
gujaf-139	242	66	but	but	CCONJ
gujaf-139	242	67	does	do	AUX
gujaf-139	242	68	not	not	PART
gujaf-139	242	69	mean	mean	VERB
gujaf-139	242	70	the	the	DET
gujaf-139	242	71	absence	absence	NOUN
gujaf-139	242	72	of	of	ADP
gujaf-139	242	73	corruption	corruption	NOUN
gujaf-139	242	74	.	.	PUNCT
gujaf-139	243	1	a	a	DET
gujaf-139	243	2	positive	positive	ADJ
gujaf-139	243	3	result	result	NOUN
gujaf-139	243	4	will	will	AUX
gujaf-139	243	5	mean	mean	VERB
gujaf-139	243	6	the	the	DET
gujaf-139	243	7	absence	absence	NOUN
gujaf-139	243	8	of	of	ADP
gujaf-139	243	9	corruption	corruption	NOUN
gujaf-139	243	10	when	when	SCONJ
gujaf-139	243	11	the	the	DET
gujaf-139	243	12	outcome	outcome	NOUN
gujaf-139	243	13	is	be	AUX
gujaf-139	243	14	equal	equal	ADJ
gujaf-139	243	15	to	to	ADP
gujaf-139	243	16	the	the	DET
gujaf-139	243	17	appropriated	appropriate	VERB
gujaf-139	243	18	amount	amount	NOUN
gujaf-139	243	19	.	.	PUNCT
gujaf-139	244	1	meaning	mean	VERB
gujaf-139	244	2	som	som	NOUN
gujaf-139	244	3	-	-	PUNCT
gujaf-139	244	4	fedgcor	fedgcor	NOUN
gujaf-139	244	5	,	,	PUNCT
gujaf-139	244	6	–	–	PUNCT
gujaf-139	244	7	locgcor-1	locgcor-1	NUM
gujaf-139	244	8	t1	t1	NOUN
gujaf-139	244	9	,	,	PUNCT
gujaf-139	244	10	-stagcor-2	-stagcor-2	PROPN
gujaf-139	244	11	t2	t2	PROPN
gujaf-139	244	12	–	–	PUNCT
gujaf-139	244	13	crpfd	crpfd	PROPN
gujaf-139	244	14	t4	t4	PROPN
gujaf-139	244	15	,	,	PUNCT
gujaf-139	244	16	and	and	CCONJ
gujaf-139	244	17	forcop	forcop	PROPN
gujaf-139	244	18	t5	t5	PROPN
gujaf-139	244	19	are	be	AUX
gujaf-139	244	20	zero	zero	NUM
gujaf-139	244	21	.	.	PUNCT
gujaf-139	245	1	a	a	DET
gujaf-139	245	2	negative	negative	ADJ
gujaf-139	245	3	result	result	NOUN
gujaf-139	245	4	reveals	reveal	VERB
gujaf-139	245	5	the	the	DET
gujaf-139	245	6	presence	presence	NOUN
gujaf-139	245	7	of	of	ADP
gujaf-139	245	8	corruption	corruption	NOUN
gujaf-139	245	9	.	.	PUNCT
gujaf-139	246	1	the	the	PRON
gujaf-139	246	2	larger	large	ADJ
gujaf-139	246	3	the	the	DET
gujaf-139	246	4	negative	negative	ADJ
gujaf-139	246	5	figure	figure	NOUN
gujaf-139	246	6	,	,	PUNCT
gujaf-139	246	7	the	the	PRON
gujaf-139	246	8	larger	large	ADJ
gujaf-139	246	9	the	the	DET
gujaf-139	246	10	corruption	corruption	NOUN
gujaf-139	246	11	.	.	PUNCT
gujaf-139	247	1	nevertheless	nevertheless	ADV
gujaf-139	247	2	,	,	PUNCT
gujaf-139	247	3	a	a	DET
gujaf-139	247	4	negative	negative	ADJ
gujaf-139	247	5	result	result	NOUN
gujaf-139	247	6	shows	show	VERB
gujaf-139	247	7	severe	severe	ADJ
gujaf-139	247	8	corruption	corruption	NOUN
gujaf-139	247	9	in	in	ADP
gujaf-139	247	10	the	the	DET
gujaf-139	247	11	public	public	ADJ
gujaf-139	247	12	sector	sector	NOUN
gujaf-139	247	13	.	.	PUNCT
gujaf-139	248	1	zero	zero	NUM
gujaf-139	248	2	result	result	NOUN
gujaf-139	248	3	means	mean	VERB
gujaf-139	248	4	the	the	DET
gujaf-139	248	5	sum	sum	NOUN
gujaf-139	248	6	embezzled	embezzle	VERB
gujaf-139	248	7	is	be	AUX
gujaf-139	248	8	the	the	DET
gujaf-139	248	9	same	same	ADJ
gujaf-139	248	10	as	as	ADP
gujaf-139	248	11	the	the	DET
gujaf-139	248	12	amount	amount	NOUN
gujaf-139	248	13	spent	spend	VERB
gujaf-139	248	14	as	as	SCONJ
gujaf-139	248	15	appropriated	appropriate	VERB
gujaf-139	248	16	.	.	PUNCT
gujaf-139	249	1	importance	importance	NOUN
gujaf-139	249	2	of	of	ADP
gujaf-139	249	3	the	the	DET
gujaf-139	249	4	egad	egad	NOUN
gujaf-139	249	5	of	of	ADP
gujaf-139	249	6	corruption	corruption	NOUN
gujaf-139	249	7	i.	i.	NOUN
gujaf-139	249	8	it	it	PRON
gujaf-139	249	9	will	will	AUX
gujaf-139	249	10	help	help	VERB
gujaf-139	249	11	the	the	DET
gujaf-139	249	12	nation	nation	NOUN
gujaf-139	249	13	to	to	PART
gujaf-139	249	14	determine	determine	VERB
gujaf-139	249	15	the	the	DET
gujaf-139	249	16	economic	economic	ADJ
gujaf-139	249	17	underdevelopment	underdevelopment	NOUN
gujaf-139	249	18	or	or	CCONJ
gujaf-139	249	19	development	development	NOUN
gujaf-139	249	20	in	in	ADP
gujaf-139	249	21	financial	financial	ADJ
gujaf-139	249	22	terms	term	NOUN
gujaf-139	249	23	.	.	PUNCT
gujaf-139	250	1	ii	ii	X
gujaf-139	250	2	.	.	PUNCT
gujaf-139	251	1	it	it	PRON
gujaf-139	251	2	will	will	AUX
gujaf-139	251	3	help	help	VERB
gujaf-139	251	4	in	in	ADP
gujaf-139	251	5	the	the	DET
gujaf-139	251	6	determination	determination	NOUN
gujaf-139	251	7	of	of	ADP
gujaf-139	251	8	the	the	DET
gujaf-139	251	9	economic	economic	ADJ
gujaf-139	251	10	underdevelopment	underdevelopment	NOUN
gujaf-139	251	11	express	express	VERB
gujaf-139	251	12	in	in	ADP
gujaf-139	251	13	financial	financial	ADJ
gujaf-139	251	14	terms	term	NOUN
gujaf-139	251	15	of	of	ADP
gujaf-139	251	16	all	all	DET
gujaf-139	251	17	corrupt	corrupt	ADJ
gujaf-139	251	18	practices	practice	NOUN
gujaf-139	251	19	in	in	ADP
gujaf-139	251	20	a	a	DET
gujaf-139	251	21	particular	particular	ADJ
gujaf-139	251	22	local	local	ADJ
gujaf-139	251	23	government	government	NOUN
gujaf-139	251	24	.	.	PUNCT
gujaf-139	252	1	since	since	SCONJ
gujaf-139	252	2	there	there	PRON
gujaf-139	252	3	is	be	VERB
gujaf-139	252	4	provision	provision	NOUN
gujaf-139	252	5	for	for	SCONJ
gujaf-139	252	6	each	each	DET
gujaf-139	252	7	local	local	ADJ
gujaf-139	252	8	government	government	NOUN
gujaf-139	252	9	to	to	PART
gujaf-139	252	10	know	know	VERB
gujaf-139	252	11	the	the	DET
gujaf-139	252	12	economic	economic	ADJ
gujaf-139	252	13	underdevelopment	underdevelopment	NOUN
gujaf-139	252	14	or	or	CCONJ
gujaf-139	252	15	development	development	NOUN
gujaf-139	252	16	of	of	ADP
gujaf-139	252	17	corruption	corruption	NOUN
gujaf-139	252	18	as	as	ADP
gujaf-139	252	19	per	per	ADP
gujaf-139	252	20	local	local	ADJ
gujaf-139	252	21	government	government	NOUN
gujaf-139	252	22	.	.	PUNCT
gujaf-139	253	1	iii	iii	X
gujaf-139	253	2	.	.	PUNCT
gujaf-139	254	1	it	it	PRON
gujaf-139	254	2	will	will	AUX
gujaf-139	254	3	provide	provide	VERB
gujaf-139	254	4	data	datum	NOUN
gujaf-139	254	5	for	for	ADP
gujaf-139	254	6	comparison	comparison	NOUN
gujaf-139	254	7	of	of	ADP
gujaf-139	254	8	economic	economic	ADJ
gujaf-139	254	9	underdevelopment	underdevelopment	NOUN
gujaf-139	254	10	or	or	CCONJ
gujaf-139	254	11	development	development	NOUN
gujaf-139	254	12	of	of	ADP
gujaf-139	254	13	corruption	corruption	NOUN
gujaf-139	254	14	express	express	VERB
gujaf-139	254	15	in	in	ADP
gujaf-139	254	16	financial	financial	ADJ
gujaf-139	254	17	terms	term	NOUN
gujaf-139	254	18	among	among	ADP
gujaf-139	254	19	local	local	ADJ
gujaf-139	254	20	government	government	NOUN
gujaf-139	254	21	areas	area	NOUN
gujaf-139	254	22	in	in	ADP
gujaf-139	254	23	a	a	DET
gujaf-139	254	24	state	state	NOUN
gujaf-139	254	25	and	and	CCONJ
gujaf-139	254	26	the	the	DET
gujaf-139	254	27	whole	whole	ADJ
gujaf-139	254	28	nation	nation	NOUN
gujaf-139	254	29	in	in	ADP
gujaf-139	254	30	general	general	ADJ
gujaf-139	254	31	.	.	PUNCT
gujaf-139	255	1	iv	iv	X
gujaf-139	255	2	.	.	PUNCT
gujaf-139	256	1	it	it	PRON
gujaf-139	256	2	will	will	AUX
gujaf-139	256	3	help	help	VERB
gujaf-139	256	4	the	the	DET
gujaf-139	256	5	citizens	citizen	NOUN
gujaf-139	256	6	to	to	PART
gujaf-139	256	7	know	know	VERB
gujaf-139	256	8	how	how	SCONJ
gujaf-139	256	9	their	their	PRON
gujaf-139	256	10	representatives	representative	NOUN
gujaf-139	256	11	at	at	ADP
gujaf-139	256	12	various	various	ADJ
gujaf-139	256	13	levels	level	NOUN
gujaf-139	256	14	of	of	ADP
gujaf-139	256	15	government	government	NOUN
gujaf-139	256	16	are	be	AUX
gujaf-139	256	17	representing	represent	VERB
gujaf-139	256	18	and	and	CCONJ
gujaf-139	256	19	seeking	seek	VERB
gujaf-139	256	20	their	their	PRON
gujaf-139	256	21	interest	interest	NOUN
gujaf-139	256	22	when	when	SCONJ
gujaf-139	256	23	they	they	PRON
gujaf-139	256	24	compare	compare	VERB
gujaf-139	256	25	the	the	DET
gujaf-139	256	26	economic	economic	ADJ
gujaf-139	256	27	underdevelopment	underdevelopment	NOUN
gujaf-139	256	28	or	or	CCONJ
gujaf-139	256	29	development	development	NOUN
gujaf-139	256	30	in	in	ADP
gujaf-139	256	31	their	their	PRON
gujaf-139	256	32	local	local	ADJ
gujaf-139	256	33	government	government	NOUN
gujaf-139	256	34	with	with	ADP
gujaf-139	256	35	other	other	ADJ
gujaf-139	256	36	local	local	ADJ
gujaf-139	256	37	governments	government	NOUN
gujaf-139	256	38	in	in	ADP
gujaf-139	256	39	the	the	DET
gujaf-139	256	40	state	state	NOUN
gujaf-139	256	41	and	and	CCONJ
gujaf-139	256	42	in	in	ADP
gujaf-139	256	43	other	other	ADJ
gujaf-139	256	44	from	from	ADP
gujaf-139	256	45	state	state	NOUN
gujaf-139	256	46	.	.	PUNCT
gujaf-139	257	1	v.	v.	ADP
gujaf-139	257	2	in	in	ADP
gujaf-139	257	3	addition	addition	NOUN
gujaf-139	257	4	,	,	PUNCT
gujaf-139	257	5	it	it	PRON
gujaf-139	257	6	will	will	AUX
gujaf-139	257	7	enhance	enhance	VERB
gujaf-139	257	8	constructive	constructive	ADJ
gujaf-139	257	9	questioning	questioning	NOUN
gujaf-139	257	10	by	by	ADP
gujaf-139	257	11	the	the	DET
gujaf-139	257	12	people	people	NOUN
gujaf-139	257	13	on	on	ADP
gujaf-139	257	14	what	what	PRON
gujaf-139	257	15	their	their	PRON
gujaf-139	257	16	representatives	representative	NOUN
gujaf-139	257	17	have	have	AUX
gujaf-139	257	18	done	do	VERB
gujaf-139	257	19	with	with	ADP
gujaf-139	257	20	their	their	PRON
gujaf-139	257	21	resources	resource	NOUN
gujaf-139	257	22	when	when	SCONJ
gujaf-139	257	23	the	the	DET
gujaf-139	257	24	report	report	NOUN
gujaf-139	257	25	is	be	AUX
gujaf-139	257	26	showing	show	VERB
gujaf-139	257	27	economic	economic	ADJ
gujaf-139	257	28	underdevelopment	underdevelopment	NOUN
gujaf-139	257	29	.	.	PUNCT
gujaf-139	258	1	vi	vi	X
gujaf-139	258	2	.	.	PUNCT
gujaf-139	259	1	it	it	PRON
gujaf-139	259	2	will	will	AUX
gujaf-139	259	3	reveal	reveal	VERB
gujaf-139	259	4	the	the	DET
gujaf-139	259	5	disparity	disparity	NOUN
gujaf-139	259	6	of	of	ADP
gujaf-139	259	7	federal	federal	ADJ
gujaf-139	259	8	government	government	NOUN
gujaf-139	259	9	expenditure	expenditure	NOUN
gujaf-139	259	10	among	among	ADP
gujaf-139	259	11	the	the	DET
gujaf-139	259	12	774	774	NUM
gujaf-139	259	13	local	local	ADJ
gujaf-139	259	14	governments	government	NOUN
gujaf-139	259	15	in	in	ADP
gujaf-139	259	16	a	a	DET
gujaf-139	259	17	fiscal	fiscal	ADJ
gujaf-139	259	18	year	year	NOUN
gujaf-139	259	19	.	.	PUNCT
gujaf-139	260	1	it	it	PRON
gujaf-139	260	2	will	will	AUX
gujaf-139	260	3	also	also	ADV
gujaf-139	260	4	reveal	reveal	VERB
gujaf-139	260	5	the	the	DET
gujaf-139	260	6	disparity	disparity	NOUN
gujaf-139	260	7	of	of	ADP
gujaf-139	260	8	various	various	ADJ
gujaf-139	260	9	state	state	NOUN
gujaf-139	260	10	governments	government	NOUN
gujaf-139	260	11	’	’	PART
gujaf-139	260	12	expenditures	expenditure	NOUN
gujaf-139	260	13	among	among	ADP
gujaf-139	260	14	its	its	PRON
gujaf-139	260	15	local	local	ADJ
gujaf-139	260	16	governments	government	NOUN
gujaf-139	260	17	.	.	PUNCT
gujaf-139	261	1	‘	'	PUNCT
gujaf-139	261	2	well	well	ADV
gujaf-139	261	3	favoured	favour	VERB
gujaf-139	261	4	local	local	ADJ
gujaf-139	261	5	government	government	NOUN
gujaf-139	261	6	’	'	PUNCT
gujaf-139	261	7	and	and	CCONJ
gujaf-139	261	8	those	those	DET
gujaf-139	261	9	local	local	ADJ
gujaf-139	261	10	governments	government	NOUN
gujaf-139	261	11	despised	despise	VERB
gujaf-139	261	12	will	will	AUX
gujaf-139	261	13	also	also	ADV
gujaf-139	261	14	be	be	AUX
gujaf-139	261	15	revealed	reveal	VERB
gujaf-139	261	16	.	.	PUNCT
gujaf-139	262	1	vii	vii	PROPN
gujaf-139	262	2	.	.	PUNCT
gujaf-139	263	1	it	it	PRON
gujaf-139	263	2	will	will	AUX
gujaf-139	263	3	aid	aid	VERB
gujaf-139	263	4	accountants	accountant	NOUN
gujaf-139	263	5	,	,	PUNCT
gujaf-139	263	6	auditors	auditor	NOUN
gujaf-139	263	7	,	,	PUNCT
gujaf-139	263	8	and	and	CCONJ
gujaf-139	263	9	government	government	NOUN
gujaf-139	263	10	in	in	ADP
gujaf-139	263	11	the	the	DET
gujaf-139	263	12	war	war	NOUN
gujaf-139	263	13	against	against	ADP
gujaf-139	263	14	corruption	corruption	NOUN
gujaf-139	263	15	in	in	ADP
gujaf-139	263	16	the	the	DET
gujaf-139	263	17	nigerian	nigerian	ADJ
gujaf-139	263	18	public	public	ADJ
gujaf-139	263	19	sector	sector	NOUN
gujaf-139	263	20	.	.	PUNCT
gujaf-139	264	1	14	14	NUM
gujaf-139	264	2	the	the	DET
gujaf-139	264	3	margin	margin	NOUN
gujaf-139	264	4	of	of	ADP
gujaf-139	264	5	federal	federal	ADJ
gujaf-139	264	6	and	and	CCONJ
gujaf-139	264	7	state	state	NOUN
gujaf-139	264	8	government	government	NOUN
gujaf-139	264	9	expenditures	expenditure	NOUN
gujaf-139	264	10	and	and	CCONJ
gujaf-139	264	11	programmes	programme	NOUN
gujaf-139	264	12	in	in	ADP
gujaf-139	264	13	urban	urban	ADJ
gujaf-139	264	14	areas	area	NOUN
gujaf-139	264	15	and	and	CCONJ
gujaf-139	264	16	rural	rural	ADJ
gujaf-139	264	17	areas	area	NOUN
gujaf-139	264	18	will	will	AUX
gujaf-139	264	19	be	be	AUX
gujaf-139	264	20	revealed	reveal	VERB
gujaf-139	264	21	.	.	PUNCT
gujaf-139	265	1	it	it	PRON
gujaf-139	265	2	will	will	AUX
gujaf-139	265	3	provide	provide	VERB
gujaf-139	265	4	data	datum	NOUN
gujaf-139	265	5	for	for	ADP
gujaf-139	265	6	academic	academic	ADJ
gujaf-139	265	7	researchers	researcher	NOUN
gujaf-139	265	8	in	in	ADP
gujaf-139	265	9	higher	high	ADJ
gujaf-139	265	10	institutions	institution	NOUN
gujaf-139	265	11	within	within	ADP
gujaf-139	265	12	and	and	CCONJ
gujaf-139	265	13	outside	outside	ADP
gujaf-139	265	14	the	the	DET
gujaf-139	265	15	country	country	NOUN
gujaf-139	265	16	.	.	PUNCT
gujaf-139	266	1	it	it	PRON
gujaf-139	266	2	will	will	AUX
gujaf-139	266	3	enable	enable	VERB
gujaf-139	266	4	the	the	DET
gujaf-139	266	5	public	public	NOUN
gujaf-139	266	6	to	to	PART
gujaf-139	266	7	assess	assess	VERB
gujaf-139	266	8	and	and	CCONJ
gujaf-139	266	9	evaluate	evaluate	VERB
gujaf-139	266	10	the	the	DET
gujaf-139	266	11	honesty	honesty	NOUN
gujaf-139	266	12	and	and	CCONJ
gujaf-139	266	13	truthfulness	truthfulness	ADJ
gujaf-139	266	14	of	of	ADP
gujaf-139	266	15	auditors	auditor	NOUN
gujaf-139	266	16	and	and	CCONJ
gujaf-139	266	17	government	government	NOUN
gujaf-139	266	18	anti	anti	ADJ
gujaf-139	266	19	-	-	ADJ
gujaf-139	266	20	craft	craft	ADJ
gujaf-139	266	21	agencies	agency	NOUN
gujaf-139	266	22	.	.	PUNCT
gujaf-139	267	1	when	when	SCONJ
gujaf-139	267	2	the	the	DET
gujaf-139	267	3	need	need	NOUN
gujaf-139	267	4	arises	arise	VERB
gujaf-139	267	5	for	for	ADP
gujaf-139	267	6	further	further	ADJ
gujaf-139	267	7	investigation	investigation	NOUN
gujaf-139	267	8	by	by	ADP
gujaf-139	267	9	the	the	DET
gujaf-139	267	10	anti	anti	ADJ
gujaf-139	267	11	-	-	ADJ
gujaf-139	267	12	graft	graft	ADJ
gujaf-139	267	13	agency	agency	NOUN
gujaf-139	267	14	,	,	PUNCT
gujaf-139	267	15	the	the	DET
gujaf-139	267	16	public	public	NOUN
gujaf-139	267	17	will	will	AUX
gujaf-139	267	18	be	be	AUX
gujaf-139	267	19	able	able	ADJ
gujaf-139	267	20	to	to	PART
gujaf-139	267	21	compare	compare	VERB
gujaf-139	267	22	the	the	DET
gujaf-139	267	23	economic	economic	ADJ
gujaf-139	267	24	underdevelopment	underdevelopment	NOUN
gujaf-139	267	25	and	and	CCONJ
gujaf-139	267	26	development	development	NOUN
gujaf-139	267	27	report	report	NOUN
gujaf-139	267	28	submitted	submit	VERB
gujaf-139	267	29	by	by	ADP
gujaf-139	267	30	the	the	DET
gujaf-139	267	31	anti	anti	ADJ
gujaf-139	267	32	-	-	ADJ
gujaf-139	267	33	craft	craft	ADJ
gujaf-139	267	34	agency	agency	NOUN
gujaf-139	267	35	and	and	CCONJ
gujaf-139	267	36	that	that	SCONJ
gujaf-139	267	37	earlier	early	ADV
gujaf-139	267	38	submitted	submit	VERB
gujaf-139	267	39	and	and	CCONJ
gujaf-139	267	40	published	publish	VERB
gujaf-139	267	41	by	by	ADP
gujaf-139	267	42	the	the	DET
gujaf-139	267	43	auditor	auditor	NOUN
gujaf-139	267	44	.	.	PUNCT
gujaf-139	268	1	importantly	importantly	ADV
gujaf-139	268	2	,	,	PUNCT
gujaf-139	268	3	‘	'	PUNCT
gujaf-139	268	4	economic	economic	ADJ
gujaf-139	268	5	undevelopment	undevelopment	ADJ
gujaf-139	268	6	and	and	CCONJ
gujaf-139	268	7	development	development	NOUN
gujaf-139	268	8	report	report	NOUN
gujaf-139	268	9	’	'	PUNCT
gujaf-139	268	10	of	of	ADP
gujaf-139	268	11	corruption	corruption	NOUN
gujaf-139	268	12	could	could	AUX
gujaf-139	268	13	be	be	AUX
gujaf-139	268	14	the	the	DET
gujaf-139	268	15	solution	solution	NOUN
gujaf-139	268	16	to	to	ADP
gujaf-139	268	17	the	the	DET
gujaf-139	268	18	findings	finding	NOUN
gujaf-139	268	19	of	of	ADP
gujaf-139	268	20	akinbuli	akinbuli	PROPN
gujaf-139	268	21	(	(	PUNCT
gujaf-139	268	22	2013	2013	NUM
gujaf-139	268	23	)	)	PUNCT
gujaf-139	268	24	,	,	PUNCT
gujaf-139	268	25	and	and	CCONJ
gujaf-139	268	26	omodero	omodero	NOUN
gujaf-139	268	27	and	and	CCONJ
gujaf-139	268	28	okafor	okafor	PROPN
gujaf-139	268	29	(	(	PUNCT
gujaf-139	268	30	2016	2016	NUM
gujaf-139	268	31	)	)	PUNCT
gujaf-139	268	32	.	.	PUNCT
gujaf-139	269	1	they	they	PRON
gujaf-139	269	2	discovered	discover	VERB
gujaf-139	269	3	that	that	SCONJ
gujaf-139	269	4	the	the	DET
gujaf-139	269	5	level	level	NOUN
gujaf-139	269	6	of	of	ADP
gujaf-139	269	7	accountability	accountability	NOUN
gujaf-139	269	8	is	be	AUX
gujaf-139	269	9	very	very	ADV
gujaf-139	269	10	pitiable	pitiable	ADJ
gujaf-139	269	11	in	in	ADP
gujaf-139	269	12	nigerian	nigerian	ADJ
gujaf-139	269	13	public	public	ADJ
gujaf-139	269	14	sector	sector	NOUN
gujaf-139	269	15	for	for	ADP
gujaf-139	269	16	the	the	DET
gujaf-139	269	17	reason	reason	NOUN
gujaf-139	269	18	that	that	PRON
gujaf-139	269	19	the	the	DET
gujaf-139	269	20	attributes	attribute	NOUN
gujaf-139	269	21	of	of	ADP
gujaf-139	269	22	accessibility	accessibility	NOUN
gujaf-139	269	23	,	,	PUNCT
gujaf-139	269	24	comprehensiveness	comprehensiveness	NOUN
gujaf-139	269	25	,	,	PUNCT
gujaf-139	269	26	relevance	relevance	NOUN
gujaf-139	269	27	,	,	PUNCT
gujaf-139	269	28	quality	quality	NOUN
gujaf-139	269	29	,	,	PUNCT
gujaf-139	269	30	reliability	reliability	NOUN
gujaf-139	269	31	,	,	PUNCT
gujaf-139	269	32	and	and	CCONJ
gujaf-139	269	33	timely	timely	ADJ
gujaf-139	269	34	disclosure	disclosure	NOUN
gujaf-139	269	35	of	of	ADP
gujaf-139	269	36	financial	financial	ADJ
gujaf-139	269	37	information	information	NOUN
gujaf-139	269	38	about	about	ADP
gujaf-139	269	39	government	government	NOUN
gujaf-139	269	40	activities	activity	NOUN
gujaf-139	269	41	and	and	CCONJ
gujaf-139	269	42	programmes	programme	NOUN
gujaf-139	269	43	are	be	AUX
gujaf-139	269	44	not	not	PART
gujaf-139	269	45	available	available	ADJ
gujaf-139	269	46	or	or	CCONJ
gujaf-139	269	47	incomplete	incomplete	ADJ
gujaf-139	269	48	for	for	SCONJ
gujaf-139	269	49	the	the	DET
gujaf-139	269	50	people	people	NOUN
gujaf-139	269	51	and	and	CCONJ
gujaf-139	269	52	society	society	NOUN
gujaf-139	269	53	to	to	PART
gujaf-139	269	54	evaluate	evaluate	VERB
gujaf-139	269	55	the	the	DET
gujaf-139	269	56	efficiency	efficiency	NOUN
gujaf-139	269	57	of	of	ADP
gujaf-139	269	58	government	government	NOUN
gujaf-139	269	59	officers	officer	NOUN
gujaf-139	269	60	especially	especially	ADV
gujaf-139	269	61	the	the	DET
gujaf-139	269	62	political	political	ADJ
gujaf-139	269	63	class	class	NOUN
gujaf-139	269	64	.	.	PUNCT
gujaf-139	270	1	similarly	similarly	ADV
gujaf-139	270	2	,	,	PUNCT
gujaf-139	270	3	agbo	agbo	VERB
gujaf-139	270	4	and	and	CCONJ
gujaf-139	270	5	aruomoaghe	aruomoaghe	ADJ
gujaf-139	270	6	(	(	PUNCT
gujaf-139	270	7	2014	2014	NUM
gujaf-139	270	8	)	)	PUNCT
gujaf-139	270	9	recommended	recommend	VERB
gujaf-139	270	10	that	that	SCONJ
gujaf-139	270	11	performance	performance	NOUN
gujaf-139	270	12	audit	audit	NOUN
gujaf-139	270	13	report	report	NOUN
gujaf-139	270	14	should	should	AUX
gujaf-139	270	15	be	be	AUX
gujaf-139	270	16	made	make	VERB
gujaf-139	270	17	public	public	ADJ
gujaf-139	270	18	because	because	SCONJ
gujaf-139	270	19	it	it	PRON
gujaf-139	270	20	will	will	AUX
gujaf-139	270	21	be	be	AUX
gujaf-139	270	22	a	a	DET
gujaf-139	270	23	deterrent	deterrent	NOUN
gujaf-139	270	24	to	to	ADP
gujaf-139	270	25	others	other	NOUN
gujaf-139	270	26	.	.	PUNCT
gujaf-139	271	1	in	in	ADP
gujaf-139	271	2	the	the	DET
gujaf-139	271	3	same	same	ADJ
gujaf-139	271	4	vein	vein	NOUN
gujaf-139	271	5	,	,	PUNCT
gujaf-139	271	6	publishing	publishing	NOUN
gujaf-139	271	7	of	of	ADP
gujaf-139	271	8	economic	economic	ADJ
gujaf-139	271	9	underdevelopment	underdevelopment	NOUN
gujaf-139	271	10	or	or	CCONJ
gujaf-139	271	11	development	development	NOUN
gujaf-139	271	12	report	report	NOUN
gujaf-139	271	13	will	will	AUX
gujaf-139	271	14	not	not	PART
gujaf-139	271	15	only	only	ADV
gujaf-139	271	16	increase	increase	VERB
gujaf-139	271	17	accountability	accountability	NOUN
gujaf-139	271	18	and	and	CCONJ
gujaf-139	271	19	transparency	transparency	NOUN
gujaf-139	271	20	but	but	CCONJ
gujaf-139	271	21	also	also	ADV
gujaf-139	271	22	make	make	VERB
gujaf-139	271	23	the	the	DET
gujaf-139	271	24	government	government	NOUN
gujaf-139	271	25	more	more	ADV
gujaf-139	271	26	honest	honest	ADJ
gujaf-139	271	27	and	and	CCONJ
gujaf-139	271	28	stay	stay	VERB
gujaf-139	271	29	away	away	ADV
gujaf-139	271	30	from	from	ADP
gujaf-139	271	31	all	all	DET
gujaf-139	271	32	forms	form	NOUN
gujaf-139	271	33	of	of	ADP
gujaf-139	271	34	fraudulent	fraudulent	ADJ
gujaf-139	271	35	activities	activity	NOUN
gujaf-139	271	36	and	and	CCONJ
gujaf-139	271	37	actions	action	NOUN
gujaf-139	271	38	.	.	PUNCT
gujaf-139	272	1	operation	operation	NOUN
gujaf-139	272	2	of	of	ADP
gujaf-139	272	3	the	the	DET
gujaf-139	272	4	economic	economic	ADJ
gujaf-139	272	5	underdevelopment	underdevelopment	NOUN
gujaf-139	272	6	or	or	CCONJ
gujaf-139	272	7	development	development	NOUN
gujaf-139	272	8	report	report	NOUN
gujaf-139	272	9	of	of	ADP
gujaf-139	272	10	corruption	corruption	NOUN
gujaf-139	272	11	upon	upon	SCONJ
gujaf-139	272	12	annual	annual	ADJ
gujaf-139	272	13	or	or	CCONJ
gujaf-139	272	14	quarterly	quarterly	ADJ
gujaf-139	272	15	audit	audit	NOUN
gujaf-139	272	16	in	in	ADP
gujaf-139	272	17	the	the	DET
gujaf-139	272	18	public	public	ADJ
gujaf-139	272	19	sector	sector	NOUN
gujaf-139	272	20	,	,	PUNCT
gujaf-139	272	21	auditors	auditor	NOUN
gujaf-139	272	22	should	should	AUX
gujaf-139	272	23	prepare	prepare	VERB
gujaf-139	272	24	economic	economic	ADJ
gujaf-139	272	25	underdevelopment	underdevelopment	NOUN
gujaf-139	272	26	or	or	CCONJ
gujaf-139	272	27	development	development	NOUN
gujaf-139	272	28	report	report	NOUN
gujaf-139	272	29	of	of	ADP
gujaf-139	272	30	corruption	corruption	NOUN
gujaf-139	272	31	in	in	ADP
gujaf-139	272	32	addition	addition	NOUN
gujaf-139	272	33	to	to	ADP
gujaf-139	272	34	the	the	DET
gujaf-139	272	35	traditional	traditional	ADJ
gujaf-139	272	36	audit	audit	NOUN
gujaf-139	272	37	report	report	NOUN
gujaf-139	272	38	.	.	PUNCT
gujaf-139	273	1	the	the	DET
gujaf-139	273	2	report	report	NOUN
gujaf-139	273	3	shall	shall	AUX
gujaf-139	273	4	be	be	AUX
gujaf-139	273	5	published	publish	VERB
gujaf-139	273	6	in	in	ADP
gujaf-139	273	7	national	national	ADJ
gujaf-139	273	8	,	,	PUNCT
gujaf-139	273	9	or	or	CCONJ
gujaf-139	273	10	local	local	ADJ
gujaf-139	273	11	newspaper	newspaper	NOUN
gujaf-139	273	12	depending	depend	VERB
gujaf-139	273	13	on	on	ADP
gujaf-139	273	14	whether	whether	SCONJ
gujaf-139	273	15	it	it	PRON
gujaf-139	273	16	federal	federal	ADJ
gujaf-139	273	17	,	,	PUNCT
gujaf-139	273	18	state	state	NOUN
gujaf-139	273	19	or	or	CCONJ
gujaf-139	273	20	local	local	ADJ
gujaf-139	273	21	government	government	NOUN
gujaf-139	273	22	institution	institution	NOUN
gujaf-139	273	23	that	that	PRON
gujaf-139	273	24	was	be	AUX
gujaf-139	273	25	audited	audit	VERB
gujaf-139	273	26	.	.	PUNCT
gujaf-139	274	1	such	such	ADJ
gujaf-139	274	2	publication	publication	NOUN
gujaf-139	274	3	aims	aim	VERB
gujaf-139	274	4	to	to	PART
gujaf-139	274	5	increase	increase	VERB
gujaf-139	274	6	the	the	DET
gujaf-139	274	7	transparency	transparency	NOUN
gujaf-139	274	8	and	and	CCONJ
gujaf-139	274	9	accountability	accountability	NOUN
gujaf-139	274	10	of	of	ADP
gujaf-139	274	11	public	public	ADJ
gujaf-139	274	12	officers	officer	NOUN
gujaf-139	274	13	to	to	ADP
gujaf-139	274	14	the	the	DET
gujaf-139	274	15	people	people	NOUN
gujaf-139	274	16	.	.	PUNCT
gujaf-139	275	1	the	the	DET
gujaf-139	275	2	government	government	NOUN
gujaf-139	275	3	anti	anti	ADJ
gujaf-139	275	4	-	-	ADJ
gujaf-139	275	5	corrupt	corrupt	ADJ
gujaf-139	275	6	agencies	agency	NOUN
gujaf-139	275	7	specifically	specifically	ADV
gujaf-139	275	8	the	the	DET
gujaf-139	275	9	icpc	icpc	NOUN
gujaf-139	275	10	and	and	CCONJ
gujaf-139	275	11	efcc	efcc	PROPN
gujaf-139	275	12	should	should	AUX
gujaf-139	275	13	upon	upon	SCONJ
gujaf-139	275	14	every	every	DET
gujaf-139	275	15	investigation	investigation	NOUN
gujaf-139	275	16	conducted	conduct	VERB
gujaf-139	275	17	in	in	ADP
gujaf-139	275	18	the	the	DET
gujaf-139	275	19	public	public	ADJ
gujaf-139	275	20	sector	sector	NOUN
gujaf-139	275	21	prepare	prepare	VERB
gujaf-139	275	22	and	and	CCONJ
gujaf-139	275	23	publish	publish	VERB
gujaf-139	275	24	in	in	ADP
gujaf-139	275	25	applicable	applicable	ADJ
gujaf-139	275	26	newspaper	newspaper	NOUN
gujaf-139	275	27	economic	economic	ADJ
gujaf-139	275	28	underdevelopment	underdevelopment	NOUN
gujaf-139	275	29	or	or	CCONJ
gujaf-139	275	30	development	development	NOUN
gujaf-139	275	31	report	report	NOUN
gujaf-139	275	32	.	.	PUNCT
gujaf-139	276	1	this	this	DET
gujaf-139	276	2	report	report	NOUN
gujaf-139	276	3	is	be	AUX
gujaf-139	276	4	not	not	PART
gujaf-139	276	5	in	in	ADP
gujaf-139	276	6	any	any	DET
gujaf-139	276	7	way	way	NOUN
gujaf-139	276	8	or	or	CCONJ
gujaf-139	276	9	form	form	VERB
gujaf-139	276	10	a	a	DET
gujaf-139	276	11	substitute	substitute	NOUN
gujaf-139	276	12	for	for	ADP
gujaf-139	276	13	their	their	PRON
gujaf-139	276	14	routine	routine	ADJ
gujaf-139	276	15	investigation	investigation	NOUN
gujaf-139	276	16	processes	process	NOUN
gujaf-139	276	17	or	or	CCONJ
gujaf-139	276	18	documentation	documentation	NOUN
gujaf-139	276	19	.	.	PUNCT
gujaf-139	277	1	their	their	PRON
gujaf-139	277	2	report	report	NOUN
gujaf-139	277	3	should	should	AUX
gujaf-139	277	4	be	be	AUX
gujaf-139	277	5	published	publish	VERB
gujaf-139	277	6	themselves	themselves	PRON
gujaf-139	277	7	upon	upon	SCONJ
gujaf-139	277	8	completion	completion	NOUN
gujaf-139	277	9	of	of	ADP
gujaf-139	277	10	the	the	DET
gujaf-139	277	11	engagement	engagement	NOUN
gujaf-139	277	12	.	.	PUNCT
gujaf-139	278	1	15	15	NUM
gujaf-139	279	1	upon	upon	SCONJ
gujaf-139	279	2	completion	completion	NOUN
gujaf-139	279	3	of	of	ADP
gujaf-139	279	4	the	the	DET
gujaf-139	279	5	audit	audit	NOUN
gujaf-139	279	6	engagement	engagement	NOUN
gujaf-139	279	7	or	or	CCONJ
gujaf-139	279	8	investigation	investigation	NOUN
gujaf-139	279	9	by	by	ADP
gujaf-139	279	10	auditors	auditor	NOUN
gujaf-139	279	11	or	or	CCONJ
gujaf-139	279	12	government	government	NOUN
gujaf-139	279	13	anti	anti	ADJ
gujaf-139	279	14	-	-	ADJ
gujaf-139	279	15	craft	craft	ADJ
gujaf-139	279	16	agencies	agency	NOUN
gujaf-139	279	17	respectively	respectively	ADV
gujaf-139	279	18	,	,	PUNCT
gujaf-139	279	19	of	of	ADP
gujaf-139	279	20	a	a	DET
gujaf-139	279	21	ministry	ministry	NOUN
gujaf-139	279	22	,	,	PUNCT
gujaf-139	279	23	the	the	DET
gujaf-139	279	24	ministry	ministry	NOUN
gujaf-139	279	25	shall	shall	AUX
gujaf-139	279	26	be	be	AUX
gujaf-139	279	27	deemed	deem	VERB
gujaf-139	279	28	to	to	PART
gujaf-139	279	29	be	be	AUX
gujaf-139	279	30	located	locate	VERB
gujaf-139	279	31	in	in	ADP
gujaf-139	279	32	the	the	DET
gujaf-139	279	33	local	local	ADJ
gujaf-139	279	34	government	government	NOUN
gujaf-139	279	35	the	the	DET
gujaf-139	279	36	audit	audit	NOUN
gujaf-139	279	37	or	or	CCONJ
gujaf-139	279	38	investigation	investigation	NOUN
gujaf-139	279	39	took	take	VERB
gujaf-139	279	40	place	place	NOUN
gujaf-139	279	41	.	.	PUNCT
gujaf-139	280	1	however	however	ADV
gujaf-139	280	2	,	,	PUNCT
gujaf-139	280	3	if	if	SCONJ
gujaf-139	280	4	any	any	DET
gujaf-139	280	5	fund	fund	NOUN
gujaf-139	280	6	embezzled	embezzle	VERB
gujaf-139	280	7	in	in	ADP
gujaf-139	280	8	the	the	DET
gujaf-139	280	9	ministry	ministry	NOUN
gujaf-139	280	10	was	be	AUX
gujaf-139	280	11	discovered	discover	VERB
gujaf-139	280	12	to	to	PART
gujaf-139	280	13	be	be	AUX
gujaf-139	280	14	approved	approve	VERB
gujaf-139	280	15	for	for	ADP
gujaf-139	280	16	expenditures	expenditure	NOUN
gujaf-139	280	17	in	in	ADP
gujaf-139	280	18	another	another	DET
gujaf-139	280	19	local	local	ADJ
gujaf-139	280	20	government	government	NOUN
gujaf-139	280	21	,	,	PUNCT
gujaf-139	280	22	such	such	ADJ
gujaf-139	280	23	fund	fund	NOUN
gujaf-139	280	24	shall	shall	AUX
gujaf-139	280	25	not	not	PART
gujaf-139	280	26	be	be	AUX
gujaf-139	280	27	included	include	VERB
gujaf-139	280	28	in	in	ADP
gujaf-139	280	29	the	the	DET
gujaf-139	280	30	‘	'	PUNCT
gujaf-139	280	31	economic	economic	ADJ
gujaf-139	280	32	underdevelopment	underdevelopment	NOUN
gujaf-139	280	33	or	or	CCONJ
gujaf-139	280	34	development	development	NOUN
gujaf-139	280	35	report	report	NOUN
gujaf-139	280	36	’	'	PUNCT
gujaf-139	280	37	of	of	ADP
gujaf-139	280	38	that	that	DET
gujaf-139	280	39	local	local	ADJ
gujaf-139	280	40	government	government	NOUN
gujaf-139	280	41	the	the	DET
gujaf-139	280	42	ministry	ministry	NOUN
gujaf-139	280	43	is	be	AUX
gujaf-139	280	44	located	locate	VERB
gujaf-139	280	45	,	,	PUNCT
gujaf-139	280	46	but	but	CCONJ
gujaf-139	280	47	the	the	DET
gujaf-139	280	48	local	local	ADJ
gujaf-139	280	49	government	government	NOUN
gujaf-139	280	50	the	the	DET
gujaf-139	280	51	fund	fund	NOUN
gujaf-139	280	52	embezzled	embezzle	VERB
gujaf-139	280	53	was	be	AUX
gujaf-139	280	54	appropriated	appropriate	VERB
gujaf-139	280	55	.	.	PUNCT
gujaf-139	281	1	where	where	SCONJ
gujaf-139	281	2	it	it	PRON
gujaf-139	281	3	is	be	AUX
gujaf-139	281	4	practically	practically	ADV
gujaf-139	281	5	impossible	impossible	ADJ
gujaf-139	281	6	to	to	PART
gujaf-139	281	7	determine	determine	VERB
gujaf-139	281	8	how	how	SCONJ
gujaf-139	281	9	much	much	ADJ
gujaf-139	281	10	of	of	ADP
gujaf-139	281	11	national	national	ADJ
gujaf-139	281	12	expenditures	expenditure	NOUN
gujaf-139	281	13	or	or	CCONJ
gujaf-139	281	14	project	project	VERB
gujaf-139	281	15	a	a	DET
gujaf-139	281	16	local	local	ADJ
gujaf-139	281	17	government	government	NOUN
gujaf-139	281	18	received	receive	VERB
gujaf-139	281	19	or	or	CCONJ
gujaf-139	281	20	benefited	benefit	VERB
gujaf-139	281	21	,	,	PUNCT
gujaf-139	281	22	the	the	DET
gujaf-139	281	23	national	national	ADJ
gujaf-139	281	24	expenditure	expenditure	NOUN
gujaf-139	281	25	or	or	CCONJ
gujaf-139	281	26	project	project	NOUN
gujaf-139	281	27	should	should	AUX
gujaf-139	281	28	be	be	AUX
gujaf-139	281	29	divided	divide	VERB
gujaf-139	281	30	among	among	ADP
gujaf-139	281	31	the	the	DET
gujaf-139	281	32	total	total	NOUN
gujaf-139	281	33	of	of	ADP
gujaf-139	281	34	local	local	ADJ
gujaf-139	281	35	governments	government	NOUN
gujaf-139	281	36	in	in	ADP
gujaf-139	281	37	the	the	DET
gujaf-139	281	38	country	country	NOUN
gujaf-139	281	39	.	.	PUNCT
gujaf-139	282	1	for	for	ADP
gujaf-139	282	2	instance	instance	NOUN
gujaf-139	282	3	,	,	PUNCT
gujaf-139	282	4	the	the	DET
gujaf-139	282	5	entire	entire	ADJ
gujaf-139	282	6	local	local	ADJ
gujaf-139	282	7	governments	government	NOUN
gujaf-139	282	8	shall	shall	AUX
gujaf-139	282	9	divide	divide	VERB
gujaf-139	282	10	the	the	DET
gujaf-139	282	11	state	state	NOUN
gujaf-139	282	12	appropriation	appropriation	NOUN
gujaf-139	282	13	on	on	ADP
gujaf-139	282	14	security	security	NOUN
gujaf-139	282	15	,	,	PUNCT
gujaf-139	282	16	the	the	DET
gujaf-139	282	17	total	total	ADJ
gujaf-139	282	18	appropriation	appropriation	NOUN
gujaf-139	282	19	,	,	PUNCT
gujaf-139	282	20	or	or	CCONJ
gujaf-139	282	21	embezzled	embezzle	VERB
gujaf-139	282	22	portion	portion	NOUN
gujaf-139	282	23	.	.	PUNCT
gujaf-139	283	1	similarly	similarly	ADV
gujaf-139	283	2	,	,	PUNCT
gujaf-139	283	3	when	when	SCONJ
gujaf-139	283	4	a	a	DET
gujaf-139	283	5	state	state	NOUN
gujaf-139	283	6	or	or	CCONJ
gujaf-139	283	7	national	national	ADJ
gujaf-139	283	8	project	project	NOUN
gujaf-139	283	9	,	,	PUNCT
gujaf-139	283	10	for	for	ADP
gujaf-139	283	11	instance	instance	NOUN
gujaf-139	283	12	,	,	PUNCT
gujaf-139	283	13	road	road	NOUN
gujaf-139	283	14	construction	construction	NOUN
gujaf-139	283	15	cuts	cut	VERB
gujaf-139	283	16	across	across	ADP
gujaf-139	283	17	two	two	NUM
gujaf-139	283	18	or	or	CCONJ
gujaf-139	283	19	more	more	ADJ
gujaf-139	283	20	local	local	ADJ
gujaf-139	283	21	governments	government	NOUN
gujaf-139	283	22	,	,	PUNCT
gujaf-139	283	23	the	the	DET
gujaf-139	283	24	total	total	ADJ
gujaf-139	283	25	or	or	CCONJ
gujaf-139	283	26	embezzled	embezzle	VERB
gujaf-139	283	27	portion	portion	NOUN
gujaf-139	283	28	shared	share	VERB
gujaf-139	283	29	among	among	ADP
gujaf-139	283	30	the	the	DET
gujaf-139	283	31	local	local	ADJ
gujaf-139	283	32	governments	government	NOUN
gujaf-139	283	33	affected	affect	VERB
gujaf-139	283	34	.	.	PUNCT
gujaf-139	284	1	however	however	ADV
gujaf-139	284	2	,	,	PUNCT
gujaf-139	284	3	when	when	SCONJ
gujaf-139	284	4	it	it	PRON
gujaf-139	284	5	is	be	AUX
gujaf-139	284	6	evident	evident	ADJ
gujaf-139	284	7	that	that	SCONJ
gujaf-139	284	8	the	the	DET
gujaf-139	284	9	length	length	NOUN
gujaf-139	284	10	of	of	ADP
gujaf-139	284	11	the	the	DET
gujaf-139	284	12	road	road	NOUN
gujaf-139	284	13	is	be	AUX
gujaf-139	284	14	not	not	PART
gujaf-139	284	15	the	the	DET
gujaf-139	284	16	same	same	ADJ
gujaf-139	284	17	in	in	ADP
gujaf-139	284	18	the	the	DET
gujaf-139	284	19	concerned	concerned	ADJ
gujaf-139	284	20	local	local	ADJ
gujaf-139	284	21	government	government	NOUN
gujaf-139	284	22	,	,	PUNCT
gujaf-139	284	23	the	the	DET
gujaf-139	284	24	auditor	auditor	NOUN
gujaf-139	284	25	or	or	CCONJ
gujaf-139	284	26	government	government	NOUN
gujaf-139	284	27	anti	anti	ADJ
gujaf-139	284	28	-	-	ADJ
gujaf-139	284	29	corrupt	corrupt	ADJ
gujaf-139	284	30	agencies	agency	NOUN
gujaf-139	284	31	shall	shall	AUX
gujaf-139	284	32	use	use	VERB
gujaf-139	284	33	their	their	PRON
gujaf-139	284	34	discretion	discretion	NOUN
gujaf-139	284	35	in	in	ADP
gujaf-139	284	36	using	use	VERB
gujaf-139	284	37	estimate	estimate	NOUN
gujaf-139	284	38	or	or	CCONJ
gujaf-139	284	39	apportionment	apportionment	NOUN
gujaf-139	284	40	.	.	PUNCT
gujaf-139	285	1	the	the	DET
gujaf-139	285	2	auditor	auditor	NOUN
gujaf-139	285	3	in	in	ADP
gujaf-139	285	4	preparing	prepare	VERB
gujaf-139	285	5	the	the	DET
gujaf-139	285	6	economic	economic	ADJ
gujaf-139	285	7	underdevelopment	underdevelopment	NOUN
gujaf-139	285	8	or	or	CCONJ
gujaf-139	285	9	development	development	NOUN
gujaf-139	285	10	report	report	NOUN
gujaf-139	285	11	shall	shall	AUX
gujaf-139	285	12	not	not	PART
gujaf-139	285	13	include	include	VERB
gujaf-139	285	14	the	the	DET
gujaf-139	285	15	name	name	NOUN
gujaf-139	285	16	of	of	ADP
gujaf-139	285	17	anyone	anyone	PRON
gujaf-139	285	18	.	.	PUNCT
gujaf-139	286	1	nevertheless	nevertheless	ADV
gujaf-139	286	2	,	,	PUNCT
gujaf-139	286	3	the	the	DET
gujaf-139	286	4	auditor	auditor	NOUN
gujaf-139	286	5	shall	shall	AUX
gujaf-139	286	6	proof	proof	NOUN
gujaf-139	286	7	via	via	ADP
gujaf-139	286	8	evidence	evidence	NOUN
gujaf-139	286	9	the	the	DET
gujaf-139	286	10	amount	amount	NOUN
gujaf-139	286	11	embezzled	embezzle	VERB
gujaf-139	286	12	in	in	ADP
gujaf-139	286	13	the	the	DET
gujaf-139	286	14	report	report	NOUN
gujaf-139	286	15	.	.	PUNCT
gujaf-139	287	1	the	the	DET
gujaf-139	287	2	amount	amount	NOUN
gujaf-139	287	3	is	be	AUX
gujaf-139	287	4	not	not	PART
gujaf-139	287	5	to	to	PART
gujaf-139	287	6	affirm	affirm	VERB
gujaf-139	287	7	that	that	SCONJ
gujaf-139	287	8	fraud	fraud	NOUN
gujaf-139	287	9	had	have	AUX
gujaf-139	287	10	occurred	occur	VERB
gujaf-139	287	11	or	or	CCONJ
gujaf-139	287	12	not	not	PART
gujaf-139	287	13	but	but	CCONJ
gujaf-139	287	14	an	an	DET
gujaf-139	287	15	amount	amount	NOUN
gujaf-139	287	16	the	the	DET
gujaf-139	287	17	auditor	auditor	NOUN
gujaf-139	287	18	proved	prove	VERB
gujaf-139	287	19	from	from	ADP
gujaf-139	287	20	the	the	DET
gujaf-139	287	21	evidence	evidence	NOUN
gujaf-139	287	22	that	that	PRON
gujaf-139	287	23	further	further	ADJ
gujaf-139	287	24	investigation	investigation	NOUN
gujaf-139	287	25	should	should	AUX
gujaf-139	287	26	be	be	AUX
gujaf-139	287	27	conducted	conduct	VERB
gujaf-139	287	28	into	into	ADP
gujaf-139	287	29	.	.	PUNCT
gujaf-139	288	1	the	the	DET
gujaf-139	288	2	auditor	auditor	NOUN
gujaf-139	288	3	upon	upon	SCONJ
gujaf-139	288	4	the	the	DET
gujaf-139	288	5	completion	completion	NOUN
gujaf-139	288	6	of	of	ADP
gujaf-139	288	7	the	the	DET
gujaf-139	288	8	audit	audit	NOUN
gujaf-139	288	9	engagement	engagement	NOUN
gujaf-139	288	10	shall	shall	AUX
gujaf-139	288	11	submit	submit	VERB
gujaf-139	288	12	its	its	PRON
gujaf-139	288	13	report	report	NOUN
gujaf-139	288	14	to	to	ADP
gujaf-139	288	15	the	the	DET
gujaf-139	288	16	auditor	auditor	NOUN
gujaf-139	288	17	-	-	PUNCT
gujaf-139	288	18	general	general	NOUN
gujaf-139	288	19	for	for	ADP
gujaf-139	288	20	the	the	DET
gujaf-139	288	21	state	state	NOUN
gujaf-139	288	22	,	,	PUNCT
gujaf-139	288	23	federation	federation	NOUN
gujaf-139	288	24	,	,	PUNCT
gujaf-139	288	25	or	or	CCONJ
gujaf-139	288	26	local	local	ADJ
gujaf-139	288	27	whom	whom	PRON
gujaf-139	288	28	with	with	ADP
gujaf-139	288	29	or	or	CCONJ
gujaf-139	288	30	without	without	ADP
gujaf-139	288	31	further	further	ADJ
gujaf-139	288	32	investigation	investigation	NOUN
gujaf-139	288	33	publish	publish	VERB
gujaf-139	288	34	the	the	DET
gujaf-139	288	35	report	report	NOUN
gujaf-139	288	36	within	within	ADP
gujaf-139	288	37	fifteen	fifteen	ADJ
gujaf-139	288	38	days	day	NOUN
gujaf-139	288	39	of	of	ADP
gujaf-139	288	40	submission	submission	NOUN
gujaf-139	288	41	in	in	ADP
gujaf-139	288	42	relevant	relevant	ADJ
gujaf-139	288	43	newspapers	newspaper	NOUN
gujaf-139	288	44	.	.	PUNCT
gujaf-139	289	1	note	note	VERB
gujaf-139	289	2	that	that	SCONJ
gujaf-139	289	3	this	this	DET
gujaf-139	289	4	report	report	NOUN
gujaf-139	289	5	has	have	VERB
gujaf-139	289	6	more	more	ADJ
gujaf-139	289	7	application	application	NOUN
gujaf-139	289	8	on	on	ADP
gujaf-139	289	9	local	local	ADJ
gujaf-139	289	10	government	government	NOUN
gujaf-139	289	11	audit	audit	NOUN
gujaf-139	289	12	and	and	CCONJ
gujaf-139	289	13	investigation	investigation	NOUN
gujaf-139	289	14	.	.	PUNCT
gujaf-139	290	1	the	the	DET
gujaf-139	290	2	ag	ag	PROPN
gujaf-139	290	3	for	for	ADP
gujaf-139	290	4	local	local	ADJ
gujaf-139	290	5	government	government	NOUN
gujaf-139	290	6	prepares	prepare	VERB
gujaf-139	290	7	the	the	DET
gujaf-139	290	8	egad	egad	PROPN
gujaf-139	290	9	report	report	NOUN
gujaf-139	290	10	of	of	ADP
gujaf-139	290	11	corruption	corruption	NOUN
gujaf-139	290	12	.	.	PUNCT
gujaf-139	291	1	however	however	ADV
gujaf-139	291	2	,	,	PUNCT
gujaf-139	291	3	he	he	PRON
gujaf-139	291	4	may	may	AUX
gujaf-139	291	5	seek	seek	VERB
gujaf-139	291	6	necessary	necessary	ADJ
gujaf-139	291	7	information	information	NOUN
gujaf-139	291	8	from	from	ADP
gujaf-139	291	9	the	the	DET
gujaf-139	291	10	ag	ag	PROPN
gujaf-139	291	11	of	of	ADP
gujaf-139	291	12	the	the	DET
gujaf-139	291	13	state	state	NOUN
gujaf-139	291	14	and	and	CCONJ
gujaf-139	291	15	the	the	DET
gujaf-139	291	16	federation	federation	PROPN
gujaf-139	291	17	(	(	PUNCT
gujaf-139	291	18	agsf	agsf	PROPN
gujaf-139	291	19	)	)	PUNCT
gujaf-139	291	20	when	when	SCONJ
gujaf-139	291	21	necessary	necessary	ADJ
gujaf-139	291	22	.	.	PUNCT
gujaf-139	292	1	the	the	DET
gujaf-139	292	2	agsf	agsf	NOUN
gujaf-139	292	3	can	can	AUX
gujaf-139	292	4	as	as	ADV
gujaf-139	292	5	well	well	ADV
gujaf-139	292	6	prepares	prepare	VERB
gujaf-139	292	7	the	the	DET
gujaf-139	292	8	egad	egad	PROPN
gujaf-139	292	9	report	report	NOUN
gujaf-139	292	10	of	of	ADP
gujaf-139	292	11	corruption	corruption	NOUN
gujaf-139	292	12	.	.	PUNCT
gujaf-139	293	1	assumptions	assumption	NOUN
gujaf-139	293	2	of	of	ADP
gujaf-139	293	3	egad	egad	PROPN
gujaf-139	293	4	report	report	NOUN
gujaf-139	293	5	of	of	ADP
gujaf-139	293	6	corssruption	corssruption	NOUN
gujaf-139	293	7	i.	i.	PROPN
gujaf-139	293	8	federal	federal	PROPN
gujaf-139	293	9	government	government	PROPN
gujaf-139	293	10	’s	’s	PART
gujaf-139	293	11	expenditures	expenditure	NOUN
gujaf-139	293	12	are	be	AUX
gujaf-139	293	13	more	more	ADJ
gujaf-139	293	14	than	than	ADP
gujaf-139	293	15	state	state	NOUN
gujaf-139	293	16	and	and	CCONJ
gujaf-139	293	17	local	local	ADJ
gujaf-139	293	18	governments	government	NOUN
gujaf-139	293	19	’	’	PART
gujaf-139	293	20	expenditures	expenditure	NOUN
gujaf-139	293	21	in	in	ADP
gujaf-139	293	22	a	a	DET
gujaf-139	293	23	local	local	ADJ
gujaf-139	293	24	government	government	NOUN
gujaf-139	293	25	.	.	PUNCT
gujaf-139	294	1	in	in	ADP
gujaf-139	294	2	addition	addition	NOUN
gujaf-139	294	3	,	,	PUNCT
gujaf-139	294	4	state	state	NOUN
gujaf-139	294	5	government	government	NOUN
gujaf-139	294	6	’s	’s	PART
gujaf-139	294	7	expenditures	expenditure	NOUN
gujaf-139	294	8	are	be	AUX
gujaf-139	294	9	more	more	ADJ
gujaf-139	294	10	than	than	ADP
gujaf-139	294	11	the	the	DET
gujaf-139	294	12	local	local	ADJ
gujaf-139	294	13	governments	government	NOUN
gujaf-139	294	14	’	’	PART
gujaf-139	294	15	expenditures	expenditure	NOUN
gujaf-139	294	16	in	in	ADP
gujaf-139	294	17	a	a	DET
gujaf-139	294	18	local	local	ADJ
gujaf-139	294	19	government	government	NOUN
gujaf-139	294	20	.	.	PUNCT
gujaf-139	295	1	ii	ii	PROPN
gujaf-139	295	2	.	.	PUNCT
gujaf-139	296	1	the	the	DET
gujaf-139	296	2	period	period	NOUN
gujaf-139	296	3	audited	audit	VERB
gujaf-139	296	4	or	or	CCONJ
gujaf-139	296	5	investigated	investigate	VERB
gujaf-139	296	6	is	be	AUX
gujaf-139	296	7	the	the	DET
gujaf-139	296	8	same	same	ADJ
gujaf-139	296	9	.	.	PUNCT
gujaf-139	297	1	16	16	NUM
gujaf-139	297	2	iii	iii	NOUN
gujaf-139	297	3	.	.	PUNCT
gujaf-139	298	1	auditors	auditor	NOUN
gujaf-139	298	2	and	and	CCONJ
gujaf-139	298	3	government	government	NOUN
gujaf-139	298	4	anti	anti	ADJ
gujaf-139	298	5	-	-	ADJ
gujaf-139	298	6	corrupt	corrupt	ADJ
gujaf-139	298	7	agencies	agency	NOUN
gujaf-139	298	8	are	be	AUX
gujaf-139	298	9	abreast	abreast	ADJ
gujaf-139	298	10	with	with	ADP
gujaf-139	298	11	all	all	DET
gujaf-139	298	12	financial	financial	ADJ
gujaf-139	298	13	matters	matter	NOUN
gujaf-139	298	14	and	and	CCONJ
gujaf-139	298	15	operations	operation	NOUN
gujaf-139	298	16	of	of	ADP
gujaf-139	298	17	the	the	DET
gujaf-139	298	18	government	government	NOUN
gujaf-139	298	19	,	,	PUNCT
gujaf-139	298	20	specifically	specifically	ADV
gujaf-139	298	21	the	the	DET
gujaf-139	298	22	federal	federal	ADJ
gujaf-139	298	23	government	government	NOUN
gujaf-139	298	24	expenditures	expenditure	NOUN
gujaf-139	298	25	.	.	PUNCT
gujaf-139	299	1	looking	look	VERB
gujaf-139	299	2	back	back	ADV
gujaf-139	299	3	to	to	ADP
gujaf-139	299	4	history	history	NOUN
gujaf-139	299	5	,	,	PUNCT
gujaf-139	299	6	akpomi	akpomi	ADV
gujaf-139	299	7	and	and	CCONJ
gujaf-139	299	8	amesi	amesi	PROPN
gujaf-139	299	9	(	(	PUNCT
gujaf-139	299	10	2009	2009	NUM
gujaf-139	299	11	)	)	PUNCT
gujaf-139	299	12	noted	note	VERB
gujaf-139	299	13	firmly	firmly	ADV
gujaf-139	299	14	that	that	SCONJ
gujaf-139	299	15	in	in	ADP
gujaf-139	299	16	the	the	DET
gujaf-139	299	17	early	early	ADJ
gujaf-139	299	18	years	year	NOUN
gujaf-139	299	19	of	of	ADP
gujaf-139	299	20	auditing	auditing	NOUN
gujaf-139	299	21	,	,	PUNCT
gujaf-139	299	22	the	the	DET
gujaf-139	299	23	principal	principal	ADJ
gujaf-139	299	24	prerequisite	prerequisite	NOUN
gujaf-139	299	25	for	for	ADP
gujaf-139	299	26	the	the	DET
gujaf-139	299	27	position	position	NOUN
gujaf-139	299	28	of	of	ADP
gujaf-139	299	29	an	an	DET
gujaf-139	299	30	auditor	auditor	NOUN
gujaf-139	299	31	was	be	AUX
gujaf-139	299	32	reputation	reputation	NOUN
gujaf-139	299	33	.	.	PUNCT
gujaf-139	300	1	a	a	DET
gujaf-139	300	2	person	person	NOUN
gujaf-139	300	3	recognised	recognise	VERB
gujaf-139	300	4	for	for	ADP
gujaf-139	300	5	his	his	PRON
gujaf-139	300	6	integrity	integrity	NOUN
gujaf-139	300	7	and	and	CCONJ
gujaf-139	300	8	independence	independence	NOUN
gujaf-139	300	9	of	of	ADP
gujaf-139	300	10	mind	mind	NOUN
gujaf-139	300	11	is	be	AUX
gujaf-139	300	12	given	give	VERB
gujaf-139	300	13	this	this	DET
gujaf-139	300	14	position	position	NOUN
gujaf-139	300	15	.	.	PUNCT
gujaf-139	301	1	the	the	DET
gujaf-139	301	2	issue	issue	NOUN
gujaf-139	301	3	of	of	ADP
gujaf-139	301	4	technical	technical	ADJ
gujaf-139	301	5	competence	competence	NOUN
gujaf-139	301	6	,	,	PUNCT
gujaf-139	301	7	ability	ability	NOUN
gujaf-139	301	8	,	,	PUNCT
gujaf-139	301	9	and	and	CCONJ
gujaf-139	301	10	skill	skill	NOUN
gujaf-139	301	11	was	be	AUX
gujaf-139	301	12	secondary	secondary	ADJ
gujaf-139	301	13	.	.	PUNCT
gujaf-139	302	1	moreover	moreover	ADV
gujaf-139	302	2	,	,	PUNCT
gujaf-139	302	3	auditors	auditor	NOUN
gujaf-139	302	4	’	’	PART
gujaf-139	302	5	role	role	NOUN
gujaf-139	302	6	in	in	ADP
gujaf-139	302	7	those	those	DET
gujaf-139	302	8	days	day	NOUN
gujaf-139	302	9	was	be	AUX
gujaf-139	302	10	never	never	ADV
gujaf-139	302	11	confused	confuse	VERB
gujaf-139	302	12	with	with	ADP
gujaf-139	302	13	that	that	PRON
gujaf-139	302	14	of	of	ADP
gujaf-139	302	15	an	an	DET
gujaf-139	302	16	accountant	accountant	NOUN
gujaf-139	302	17	.	.	PUNCT
gujaf-139	303	1	nevertheless	nevertheless	ADV
gujaf-139	303	2	,	,	PUNCT
gujaf-139	303	3	as	as	SCONJ
gujaf-139	303	4	accountancy	accountancy	NOUN
gujaf-139	303	5	progressively	progressively	ADV
gujaf-139	303	6	became	become	VERB
gujaf-139	303	7	more	more	ADV
gujaf-139	303	8	complex	complex	ADJ
gujaf-139	303	9	and	and	CCONJ
gujaf-139	303	10	concerned	concerned	ADJ
gujaf-139	303	11	with	with	ADP
gujaf-139	303	12	technicalities	technicality	NOUN
gujaf-139	303	13	,	,	PUNCT
gujaf-139	303	14	auditors	auditor	NOUN
gujaf-139	303	15	found	find	VERB
gujaf-139	303	16	themselves	themselves	PRON
gujaf-139	303	17	out	out	ADP
gujaf-139	303	18	of	of	ADP
gujaf-139	303	19	their	their	PRON
gujaf-139	303	20	depth	depth	NOUN
gujaf-139	303	21	and	and	CCONJ
gujaf-139	303	22	became	become	VERB
gujaf-139	303	23	more	more	ADV
gujaf-139	303	24	and	and	CCONJ
gujaf-139	303	25	more	more	ADV
gujaf-139	303	26	dependent	dependent	ADJ
gujaf-139	303	27	upon	upon	SCONJ
gujaf-139	303	28	the	the	DET
gujaf-139	303	29	proficiency	proficiency	NOUN
gujaf-139	303	30	provided	provide	VERB
gujaf-139	303	31	by	by	ADP
gujaf-139	303	32	the	the	DET
gujaf-139	303	33	accountants	accountant	NOUN
gujaf-139	303	34	.	.	PUNCT
gujaf-139	304	1	until	until	ADP
gujaf-139	304	2	eventually	eventually	ADV
gujaf-139	304	3	,	,	PUNCT
gujaf-139	304	4	the	the	DET
gujaf-139	304	5	accountancy	accountancy	NOUN
gujaf-139	304	6	profession	profession	NOUN
gujaf-139	304	7	became	became	AUX
gujaf-139	304	8	dominated	dominate	VERB
gujaf-139	304	9	by	by	ADP
gujaf-139	304	10	the	the	DET
gujaf-139	304	11	audit	audit	NOUN
gujaf-139	304	12	function	function	VERB
gujaf-139	304	13	itself	itself	PRON
gujaf-139	304	14	(	(	PUNCT
gujaf-139	304	15	akpomi	akpomi	PROPN
gujaf-139	304	16	&	&	CCONJ
gujaf-139	304	17	amesi	amesi	PROPN
gujaf-139	304	18	,	,	PUNCT
gujaf-139	304	19	2009	2009	NUM
gujaf-139	304	20	)	)	PUNCT
gujaf-139	304	21	.	.	PUNCT
gujaf-139	305	1	osagioduwa	osagioduwa	PROPN
gujaf-139	305	2	et	et	PROPN
gujaf-139	305	3	al	al	PROPN
gujaf-139	305	4	(	(	PUNCT
gujaf-139	305	5	2022	2022	NUM
gujaf-139	305	6	)	)	PUNCT
gujaf-139	305	7	discovered	discover	VERB
gujaf-139	305	8	that	that	SCONJ
gujaf-139	305	9	accountants	accountant	NOUN
gujaf-139	305	10	aids	aid	VERB
gujaf-139	305	11	public	public	ADJ
gujaf-139	305	12	servants	servant	NOUN
gujaf-139	305	13	in	in	ADP
gujaf-139	305	14	fraud	fraud	NOUN
gujaf-139	305	15	execution	execution	NOUN
gujaf-139	305	16	.	.	PUNCT
gujaf-139	306	1	meanwhile	meanwhile	ADV
gujaf-139	306	2	,	,	PUNCT
gujaf-139	306	3	otalor	otalor	NOUN
gujaf-139	306	4	and	and	CCONJ
gujaf-139	306	5	eiya	eiya	NOUN
gujaf-139	306	6	(	(	PUNCT
gujaf-139	306	7	2013	2013	NUM
gujaf-139	306	8	)	)	PUNCT
gujaf-139	306	9	highlighted	highlight	VERB
gujaf-139	306	10	that	that	SCONJ
gujaf-139	306	11	auditors	auditor	NOUN
gujaf-139	306	12	are	be	AUX
gujaf-139	306	13	not	not	PART
gujaf-139	306	14	without	without	ADP
gujaf-139	306	15	real	real	ADJ
gujaf-139	306	16	difficulties	difficulty	NOUN
gujaf-139	306	17	in	in	ADP
gujaf-139	306	18	their	their	PRON
gujaf-139	306	19	fight	fight	NOUN
gujaf-139	306	20	against	against	ADP
gujaf-139	306	21	corruption	corruption	NOUN
gujaf-139	306	22	.	.	PUNCT
gujaf-139	307	1	auditors	auditor	NOUN
gujaf-139	307	2	may	may	AUX
gujaf-139	307	3	come	come	VERB
gujaf-139	307	4	across	across	ADP
gujaf-139	307	5	fraudulent	fraudulent	ADJ
gujaf-139	307	6	transactions	transaction	NOUN
gujaf-139	307	7	during	during	ADP
gujaf-139	307	8	their	their	PRON
gujaf-139	307	9	audit	audit	NOUN
gujaf-139	307	10	exercise	exercise	NOUN
gujaf-139	307	11	,	,	PUNCT
gujaf-139	307	12	and	and	CCONJ
gujaf-139	307	13	they	they	PRON
gujaf-139	307	14	are	be	AUX
gujaf-139	307	15	not	not	PART
gujaf-139	307	16	to	to	PART
gujaf-139	307	17	go	go	VERB
gujaf-139	307	18	into	into	ADP
gujaf-139	307	19	the	the	DET
gujaf-139	307	20	investigation	investigation	NOUN
gujaf-139	307	21	but	but	CCONJ
gujaf-139	307	22	can	can	AUX
gujaf-139	307	23	make	make	VERB
gujaf-139	307	24	a	a	DET
gujaf-139	307	25	report	report	NOUN
gujaf-139	307	26	to	to	ADP
gujaf-139	307	27	responsible	responsible	ADJ
gujaf-139	307	28	investigating	investigate	VERB
gujaf-139	307	29	agencies	agency	NOUN
gujaf-139	307	30	whose	whose	DET
gujaf-139	307	31	primary	primary	ADJ
gujaf-139	307	32	business	business	NOUN
gujaf-139	307	33	is	be	AUX
gujaf-139	307	34	to	to	PART
gujaf-139	307	35	investigate	investigate	VERB
gujaf-139	307	36	suspected	suspect	VERB
gujaf-139	307	37	cases	case	NOUN
gujaf-139	307	38	of	of	ADP
gujaf-139	307	39	corruption	corruption	NOUN
gujaf-139	307	40	.	.	PUNCT
gujaf-139	308	1	the	the	DET
gujaf-139	308	2	auditor	auditor	NOUN
gujaf-139	308	3	-	-	PUNCT
gujaf-139	308	4	general	general	NOUN
gujaf-139	308	5	for	for	ADP
gujaf-139	308	6	the	the	DET
gujaf-139	308	7	federation	federation	PROPN
gujaf-139	308	8	submits	submit	VERB
gujaf-139	308	9	audit	audit	NOUN
gujaf-139	308	10	reports	report	NOUN
gujaf-139	308	11	to	to	ADP
gujaf-139	308	12	pac	pac	PROPN
gujaf-139	308	13	(	(	PUNCT
gujaf-139	308	14	otalor	otalor	NOUN
gujaf-139	308	15	&	&	CCONJ
gujaf-139	308	16	eiya	eiya	PROPN
gujaf-139	308	17	,	,	PUNCT
gujaf-139	308	18	2013	2013	NUM
gujaf-139	308	19	)	)	PUNCT
gujaf-139	308	20	.	.	PUNCT
gujaf-139	309	1	how	how	SCONJ
gujaf-139	309	2	effective	effective	ADJ
gujaf-139	309	3	had	have	AUX
gujaf-139	309	4	been	be	AUX
gujaf-139	309	5	pac	pac	VERB
gujaf-139	309	6	in	in	ADP
gujaf-139	309	7	probing	probe	VERB
gujaf-139	309	8	all	all	DET
gujaf-139	309	9	reported	report	VERB
gujaf-139	309	10	cases	case	NOUN
gujaf-139	309	11	of	of	ADP
gujaf-139	309	12	corruption	corruption	NOUN
gujaf-139	309	13	?	?	PUNCT
gujaf-139	310	1	in	in	ADP
gujaf-139	310	2	“	"	PUNCT
gujaf-139	310	3	the	the	DET
gujaf-139	310	4	role	role	NOUN
gujaf-139	310	5	of	of	ADP
gujaf-139	310	6	auditors	auditor	NOUN
gujaf-139	310	7	in	in	ADP
gujaf-139	310	8	fraud	fraud	NOUN
gujaf-139	310	9	detection	detection	NOUN
gujaf-139	310	10	,	,	PUNCT
gujaf-139	310	11	prevention	prevention	NOUN
gujaf-139	310	12	and	and	CCONJ
gujaf-139	310	13	reporting	reporting	NOUN
gujaf-139	310	14	in	in	ADP
gujaf-139	310	15	nigeria	nigeria	PROPN
gujaf-139	310	16	”	"	PUNCT
gujaf-139	310	17	,	,	PUNCT
gujaf-139	310	18	oyinlola	oyinlola	PROPN
gujaf-139	310	19	(	(	PUNCT
gujaf-139	310	20	2010	2010	NUM
gujaf-139	310	21	)	)	PUNCT
gujaf-139	310	22	examined	examine	VERB
gujaf-139	310	23	the	the	DET
gujaf-139	310	24	role	role	NOUN
gujaf-139	310	25	of	of	ADP
gujaf-139	310	26	auditors	auditor	NOUN
gujaf-139	310	27	in	in	ADP
gujaf-139	310	28	the	the	DET
gujaf-139	310	29	detection	detection	NOUN
gujaf-139	310	30	,	,	PUNCT
gujaf-139	310	31	prevention	prevention	NOUN
gujaf-139	310	32	,	,	PUNCT
gujaf-139	310	33	and	and	CCONJ
gujaf-139	310	34	reporting	reporting	NOUN
gujaf-139	310	35	of	of	ADP
gujaf-139	310	36	fraud	fraud	NOUN
gujaf-139	310	37	.	.	PUNCT
gujaf-139	311	1	data	datum	NOUN
gujaf-139	311	2	were	be	AUX
gujaf-139	311	3	collected	collect	VERB
gujaf-139	311	4	from	from	ADP
gujaf-139	311	5	one	one	NUM
gujaf-139	311	6	hundred	hundred	NUM
gujaf-139	311	7	and	and	CCONJ
gujaf-139	311	8	eighty	eighty	NUM
gujaf-139	311	9	-	-	PUNCT
gujaf-139	311	10	four	four	NUM
gujaf-139	311	11	(	(	PUNCT
gujaf-139	311	12	184	184	NUM
gujaf-139	311	13	)	)	PUNCT
gujaf-139	311	14	respondents	respondent	NOUN
gujaf-139	311	15	in	in	ADP
gujaf-139	311	16	nigeria	nigeria	PROPN
gujaf-139	311	17	were	be	AUX
gujaf-139	311	18	used	use	VERB
gujaf-139	311	19	.	.	PUNCT
gujaf-139	312	1	respondents	respondent	NOUN
gujaf-139	312	2	were	be	AUX
gujaf-139	312	3	managers	manager	NOUN
gujaf-139	312	4	,	,	PUNCT
gujaf-139	312	5	bankers	banker	NOUN
gujaf-139	312	6	,	,	PUNCT
gujaf-139	312	7	accountants	accountant	NOUN
gujaf-139	312	8	,	,	PUNCT
gujaf-139	312	9	and	and	CCONJ
gujaf-139	312	10	investors	investor	NOUN
gujaf-139	312	11	.	.	PUNCT
gujaf-139	313	1	the	the	DET
gujaf-139	313	2	result	result	NOUN
gujaf-139	313	3	revealed	reveal	VERB
gujaf-139	313	4	that	that	SCONJ
gujaf-139	313	5	the	the	DET
gujaf-139	313	6	respondents	respondent	NOUN
gujaf-139	313	7	are	be	AUX
gujaf-139	313	8	very	very	ADV
gujaf-139	313	9	concerned	concerned	ADJ
gujaf-139	313	10	about	about	ADP
gujaf-139	313	11	fraud	fraud	NOUN
gujaf-139	313	12	.	.	PUNCT
gujaf-139	314	1	in	in	ADP
gujaf-139	314	2	addition	addition	NOUN
gujaf-139	314	3	,	,	PUNCT
gujaf-139	314	4	the	the	DET
gujaf-139	314	5	managers	manager	NOUN
gujaf-139	314	6	,	,	PUNCT
gujaf-139	314	7	bankers	banker	NOUN
gujaf-139	314	8	,	,	PUNCT
gujaf-139	314	9	accountants	accountant	NOUN
gujaf-139	314	10	,	,	PUNCT
gujaf-139	314	11	and	and	CCONJ
gujaf-139	314	12	investors	investor	NOUN
gujaf-139	314	13	have	have	VERB
gujaf-139	314	14	very	very	ADV
gujaf-139	314	15	high	high	ADJ
gujaf-139	314	16	expectation	expectation	NOUN
gujaf-139	314	17	on	on	ADP
gujaf-139	314	18	auditors	auditor	NOUN
gujaf-139	314	19	’	’	PART
gujaf-139	314	20	roles	role	NOUN
gujaf-139	314	21	in	in	ADP
gujaf-139	314	22	prevention	prevention	NOUN
gujaf-139	314	23	and	and	CCONJ
gujaf-139	314	24	discovery	discovery	NOUN
gujaf-139	314	25	of	of	ADP
gujaf-139	314	26	fraud	fraud	NOUN
gujaf-139	314	27	.	.	PUNCT
gujaf-139	315	1	meanwhile	meanwhile	ADV
gujaf-139	315	2	,	,	PUNCT
gujaf-139	315	3	in	in	ADP
gujaf-139	315	4	“	"	PUNCT
gujaf-139	315	5	fiscal	fiscal	ADJ
gujaf-139	315	6	accountability	accountability	NOUN
gujaf-139	315	7	dilemma	dilemma	NOUN
gujaf-139	315	8	in	in	ADP
gujaf-139	315	9	nigerian	nigerian	ADJ
gujaf-139	315	10	public	public	ADJ
gujaf-139	315	11	sector	sector	NOUN
gujaf-139	315	12	:	:	PUNCT
gujaf-139	315	13	a	a	DET
gujaf-139	315	14	warning	warning	NOUN
gujaf-139	315	15	model	model	NOUN
gujaf-139	315	16	for	for	ADP
gujaf-139	315	17	economic	economic	ADJ
gujaf-139	315	18	retrogression	retrogression	NOUN
gujaf-139	315	19	”	"	PUNCT
gujaf-139	315	20	,	,	PUNCT
gujaf-139	315	21	okpala	okpala	NOUN
gujaf-139	315	22	(	(	PUNCT
gujaf-139	315	23	2012	2012	NUM
gujaf-139	315	24	)	)	PUNCT
gujaf-139	315	25	in	in	ADP
gujaf-139	315	26	the	the	DET
gujaf-139	315	27	study	study	NOUN
gujaf-139	315	28	examined	examine	VERB
gujaf-139	315	29	the	the	DET
gujaf-139	315	30	accountability	accountability	NOUN
gujaf-139	315	31	in	in	ADP
gujaf-139	315	32	the	the	DET
gujaf-139	315	33	public	public	ADJ
gujaf-139	315	34	sector	sector	NOUN
gujaf-139	315	35	.	.	PUNCT
gujaf-139	316	1	four	four	NUM
gujaf-139	316	2	federal	federal	ADJ
gujaf-139	316	3	bodies	body	NOUN
gujaf-139	316	4	in	in	ADP
gujaf-139	316	5	the	the	DET
gujaf-139	316	6	fct	fct	NOUN
gujaf-139	316	7	were	be	AUX
gujaf-139	316	8	sampled	sample	VERB
gujaf-139	316	9	.	.	PUNCT
gujaf-139	317	1	primary	primary	ADJ
gujaf-139	317	2	data	datum	NOUN
gujaf-139	317	3	were	be	AUX
gujaf-139	317	4	collected	collect	VERB
gujaf-139	317	5	via	via	ADP
gujaf-139	317	6	copies	copy	NOUN
gujaf-139	317	7	of	of	ADP
gujaf-139	317	8	questionnaire	questionnaire	NOUN
gujaf-139	317	9	distributed	distribute	VERB
gujaf-139	317	10	to	to	ADP
gujaf-139	317	11	100	100	NUM
gujaf-139	317	12	senior	senior	ADJ
gujaf-139	317	13	staff	staff	NOUN
gujaf-139	317	14	.	.	PUNCT
gujaf-139	318	1	pearson	pearson	PROPN
gujaf-139	318	2	product	product	PROPN
gujaf-139	318	3	moment	moment	NOUN
gujaf-139	318	4	correlation	correlation	NOUN
gujaf-139	318	5	and	and	CCONJ
gujaf-139	318	6	the	the	DET
gujaf-139	318	7	spss	spss	PROPN
gujaf-139	318	8	were	be	AUX
gujaf-139	318	9	employed	employ	VERB
gujaf-139	318	10	in	in	ADP
gujaf-139	318	11	data	datum	NOUN
gujaf-139	318	12	analysis	analysis	NOUN
gujaf-139	318	13	.	.	PUNCT
gujaf-139	319	1	findings	finding	NOUN
gujaf-139	319	2	revealed	reveal	VERB
gujaf-139	319	3	that	that	SCONJ
gujaf-139	319	4	the	the	DET
gujaf-139	319	5	level	level	NOUN
gujaf-139	319	6	of	of	ADP
gujaf-139	319	7	accountability	accountability	NOUN
gujaf-139	319	8	in	in	ADP
gujaf-139	319	9	17	17	NUM
gujaf-139	319	10	nigeria	nigeria	PROPN
gujaf-139	319	11	is	be	AUX
gujaf-139	319	12	inadequate	inadequate	ADJ
gujaf-139	319	13	owing	owe	VERB
gujaf-139	319	14	to	to	ADP
gujaf-139	319	15	poor	poor	ADJ
gujaf-139	319	16	accounting	accounting	NOUN
gujaf-139	319	17	infrastructure	infrastructure	NOUN
gujaf-139	319	18	,	,	PUNCT
gujaf-139	319	19	weak	weak	ADJ
gujaf-139	319	20	regulatory	regulatory	ADJ
gujaf-139	319	21	structure	structure	NOUN
gujaf-139	319	22	,	,	PUNCT
gujaf-139	319	23	and	and	CCONJ
gujaf-139	319	24	the	the	DET
gujaf-139	319	25	attitude	attitude	NOUN
gujaf-139	319	26	of	of	ADP
gujaf-139	319	27	a	a	DET
gujaf-139	319	28	public	public	ADJ
gujaf-139	319	29	servant	servant	NOUN
gujaf-139	319	30	.	.	PUNCT
gujaf-139	320	1	in	in	ADP
gujaf-139	320	2	addition	addition	NOUN
gujaf-139	320	3	,	,	PUNCT
gujaf-139	320	4	the	the	DET
gujaf-139	320	5	study	study	NOUN
gujaf-139	320	6	revealed	reveal	VERB
gujaf-139	320	7	that	that	SCONJ
gujaf-139	320	8	external	external	ADJ
gujaf-139	320	9	auditing	auditing	NOUN
gujaf-139	320	10	is	be	AUX
gujaf-139	320	11	very	very	ADV
gujaf-139	320	12	imperative	imperative	ADJ
gujaf-139	320	13	in	in	ADP
gujaf-139	320	14	guaranteeing	guarantee	VERB
gujaf-139	320	15	effective	effective	ADJ
gujaf-139	320	16	accountability	accountability	NOUN
gujaf-139	320	17	in	in	ADP
gujaf-139	320	18	the	the	DET
gujaf-139	320	19	public	public	ADJ
gujaf-139	320	20	sector	sector	NOUN
gujaf-139	320	21	.	.	PUNCT
gujaf-139	321	1	the	the	DET
gujaf-139	321	2	study	study	NOUN
gujaf-139	321	3	recommended	recommend	VERB
gujaf-139	321	4	that	that	SCONJ
gujaf-139	321	5	professional	professional	ADJ
gujaf-139	321	6	accounting	accounting	NOUN
gujaf-139	321	7	bodies	body	NOUN
gujaf-139	321	8	,	,	PUNCT
gujaf-139	321	9	government	government	NOUN
gujaf-139	321	10	,	,	PUNCT
gujaf-139	321	11	and	and	CCONJ
gujaf-139	321	12	society	society	NOUN
gujaf-139	321	13	should	should	AUX
gujaf-139	321	14	work	work	VERB
gujaf-139	321	15	collectively	collectively	ADV
gujaf-139	321	16	to	to	PART
gujaf-139	321	17	have	have	VERB
gujaf-139	321	18	a	a	DET
gujaf-139	321	19	significant	significant	ADJ
gujaf-139	321	20	result	result	NOUN
gujaf-139	321	21	as	as	ADP
gujaf-139	321	22	a	a	DET
gujaf-139	321	23	matter	matter	NOUN
gujaf-139	321	24	of	of	ADP
gujaf-139	321	25	urgency	urgency	NOUN
gujaf-139	321	26	in	in	ADP
gujaf-139	321	27	the	the	DET
gujaf-139	321	28	war	war	NOUN
gujaf-139	321	29	against	against	ADP
gujaf-139	321	30	corruption	corruption	NOUN
gujaf-139	321	31	.	.	PUNCT
gujaf-139	322	1	while	while	SCONJ
gujaf-139	322	2	,	,	PUNCT
gujaf-139	322	3	“	"	PUNCT
gujaf-139	322	4	an	an	DET
gujaf-139	322	5	examination	examination	NOUN
gujaf-139	322	6	of	of	ADP
gujaf-139	322	7	the	the	DET
gujaf-139	322	8	effectiveness	effectiveness	NOUN
gujaf-139	322	9	of	of	ADP
gujaf-139	322	10	auditing	auditing	NOUN
gujaf-139	322	11	of	of	ADP
gujaf-139	322	12	local	local	ADJ
gujaf-139	322	13	government	government	NOUN
gujaf-139	322	14	financial	financial	ADJ
gujaf-139	322	15	reports	report	NOUN
gujaf-139	322	16	in	in	ADP
gujaf-139	322	17	bayelsa	bayelsa	PROPN
gujaf-139	322	18	state	state	PROPN
gujaf-139	322	19	nigeria	nigeria	PROPN
gujaf-139	322	20	”	"	PUNCT
gujaf-139	322	21	,	,	PUNCT
gujaf-139	322	22	ebimobowei	ebimobowei	ADJ
gujaf-139	322	23	and	and	CCONJ
gujaf-139	322	24	binaebi	binaebi	NOUN
gujaf-139	322	25	(	(	PUNCT
gujaf-139	322	26	2013	2013	NUM
gujaf-139	322	27	)	)	PUNCT
gujaf-139	322	28	examined	examine	VERB
gujaf-139	322	29	the	the	DET
gujaf-139	322	30	effectiveness	effectiveness	NOUN
gujaf-139	322	31	of	of	ADP
gujaf-139	322	32	audit	audit	NOUN
gujaf-139	322	33	of	of	ADP
gujaf-139	322	34	local	local	ADJ
gujaf-139	322	35	government	government	NOUN
gujaf-139	322	36	accounts	account	VERB
gujaf-139	322	37	in	in	ADP
gujaf-139	322	38	bayelsa	bayelsa	NOUN
gujaf-139	322	39	state	state	NOUN
gujaf-139	322	40	.	.	PUNCT
gujaf-139	323	1	primary	primary	ADJ
gujaf-139	323	2	and	and	CCONJ
gujaf-139	323	3	secondary	secondary	ADJ
gujaf-139	323	4	data	datum	NOUN
gujaf-139	323	5	were	be	AUX
gujaf-139	323	6	employed	employ	VERB
gujaf-139	323	7	for	for	ADP
gujaf-139	323	8	the	the	DET
gujaf-139	323	9	study	study	NOUN
gujaf-139	323	10	.	.	PUNCT
gujaf-139	324	1	the	the	DET
gujaf-139	324	2	secondary	secondary	ADJ
gujaf-139	324	3	data	datum	NOUN
gujaf-139	324	4	were	be	AUX
gujaf-139	324	5	gotten	get	VERB
gujaf-139	324	6	from	from	ADP
gujaf-139	324	7	textbooks	textbook	NOUN
gujaf-139	324	8	,	,	PUNCT
gujaf-139	324	9	journals	journal	NOUN
gujaf-139	324	10	,	,	PUNCT
gujaf-139	324	11	and	and	CCONJ
gujaf-139	324	12	government	government	NOUN
gujaf-139	324	13	magazines	magazine	NOUN
gujaf-139	324	14	.	.	PUNCT
gujaf-139	325	1	two	two	NUM
gujaf-139	325	2	hundred	hundred	NUM
gujaf-139	325	3	and	and	CCONJ
gujaf-139	325	4	forty	forty	NUM
gujaf-139	325	5	-	-	PUNCT
gujaf-139	325	6	six	six	NUM
gujaf-139	325	7	(	(	PUNCT
gujaf-139	325	8	246	246	NUM
gujaf-139	325	9	)	)	PUNCT
gujaf-139	325	10	copies	copy	NOUN
gujaf-139	325	11	of	of	ADP
gujaf-139	325	12	questionnaire	questionnaire	NOUN
gujaf-139	325	13	were	be	AUX
gujaf-139	325	14	distributed	distribute	VERB
gujaf-139	325	15	to	to	ADP
gujaf-139	325	16	eight	eight	NUM
gujaf-139	325	17	(	(	PUNCT
gujaf-139	325	18	8)	8)	NUM
gujaf-139	325	19	local	local	ADJ
gujaf-139	325	20	governments	government	NOUN
gujaf-139	325	21	in	in	ADP
gujaf-139	325	22	bayelsa	bayelsa	NOUN
gujaf-139	325	23	state	state	NOUN
gujaf-139	325	24	.	.	PUNCT
gujaf-139	326	1	stratified	stratify	VERB
gujaf-139	326	2	random	random	ADJ
gujaf-139	326	3	sampling	sampling	NOUN
gujaf-139	326	4	technique	technique	NOUN
gujaf-139	326	5	was	be	AUX
gujaf-139	326	6	employed	employ	VERB
gujaf-139	326	7	.	.	PUNCT
gujaf-139	327	1	descriptive	descriptive	ADJ
gujaf-139	327	2	statistics	statistic	NOUN
gujaf-139	327	3	and	and	CCONJ
gujaf-139	327	4	the	the	DET
gujaf-139	327	5	spearman	spearman	NOUN
gujaf-139	327	6	rank	rank	NOUN
gujaf-139	327	7	order	order	NOUN
gujaf-139	327	8	correlation	correlation	NOUN
gujaf-139	327	9	coefficient	coefficient	NOUN
gujaf-139	327	10	were	be	AUX
gujaf-139	327	11	employed	employ	VERB
gujaf-139	327	12	in	in	ADP
gujaf-139	327	13	the	the	DET
gujaf-139	327	14	analyses	analysis	NOUN
gujaf-139	327	15	of	of	ADP
gujaf-139	327	16	data	datum	NOUN
gujaf-139	327	17	.	.	PUNCT
gujaf-139	328	1	the	the	DET
gujaf-139	328	2	result	result	NOUN
gujaf-139	328	3	revealed	reveal	VERB
gujaf-139	328	4	that	that	SCONJ
gujaf-139	328	5	auditing	auditing	NOUN
gujaf-139	328	6	guarantees	guarantee	VERB
gujaf-139	328	7	appropriate	appropriate	ADJ
gujaf-139	328	8	stewardship	stewardship	NOUN
gujaf-139	328	9	reporting	reporting	NOUN
gujaf-139	328	10	.	.	PUNCT
gujaf-139	329	1	they	they	PRON
gujaf-139	329	2	concluded	conclude	VERB
gujaf-139	329	3	that	that	SCONJ
gujaf-139	329	4	auditing	auditing	NOUN
gujaf-139	329	5	of	of	ADP
gujaf-139	329	6	local	local	ADJ
gujaf-139	329	7	government	government	NOUN
gujaf-139	329	8	account	account	NOUN
gujaf-139	329	9	is	be	AUX
gujaf-139	329	10	essential	essential	ADJ
gujaf-139	329	11	for	for	ADP
gujaf-139	329	12	the	the	DET
gujaf-139	329	13	effective	effective	ADJ
gujaf-139	329	14	stewardship	stewardship	NOUN
gujaf-139	329	15	disclosure	disclosure	NOUN
gujaf-139	329	16	by	by	ADP
gujaf-139	329	17	council	council	NOUN
gujaf-139	329	18	officials	official	NOUN
gujaf-139	329	19	devoid	devoid	ADJ
gujaf-139	329	20	of	of	ADP
gujaf-139	329	21	political	political	ADJ
gujaf-139	329	22	and	and	CCONJ
gujaf-139	329	23	managerial	managerial	ADJ
gujaf-139	329	24	intrusion	intrusion	NOUN
gujaf-139	329	25	of	of	ADP
gujaf-139	329	26	the	the	DET
gujaf-139	329	27	financial	financial	ADJ
gujaf-139	329	28	disclosures	disclosure	NOUN
gujaf-139	329	29	of	of	ADP
gujaf-139	329	30	the	the	DET
gujaf-139	329	31	councils	council	NOUN
gujaf-139	329	32	with	with	ADP
gujaf-139	329	33	sufficiently	sufficiently	ADV
gujaf-139	329	34	competent	competent	ADJ
gujaf-139	329	35	audit	audit	NOUN
gujaf-139	329	36	personnel	personnel	NOUN
gujaf-139	329	37	.	.	PUNCT
gujaf-139	330	1	recommended	recommend	VERB
gujaf-139	330	2	that	that	SCONJ
gujaf-139	330	3	auditors	auditor	NOUN
gujaf-139	330	4	and	and	CCONJ
gujaf-139	330	5	council	council	NOUN
gujaf-139	330	6	officials	official	NOUN
gujaf-139	330	7	should	should	AUX
gujaf-139	330	8	uphold	uphold	VERB
gujaf-139	330	9	honesty	honesty	NOUN
gujaf-139	330	10	,	,	PUNCT
gujaf-139	330	11	truthfulness	truthfulness	ADJ
gujaf-139	330	12	,	,	PUNCT
gujaf-139	330	13	objectivity	objectivity	NOUN
gujaf-139	330	14	,	,	PUNCT
gujaf-139	330	15	and	and	CCONJ
gujaf-139	330	16	transparency	transparency	NOUN
gujaf-139	330	17	.	.	PUNCT
gujaf-139	331	1	furthermore	furthermore	ADV
gujaf-139	331	2	,	,	PUNCT
gujaf-139	331	3	onatuyeh	onatuyeh	NOUN
gujaf-139	331	4	and	and	CCONJ
gujaf-139	331	5	aniefor	aniefor	PROPN
gujaf-139	331	6	(	(	PUNCT
gujaf-139	331	7	2013	2013	NUM
gujaf-139	331	8	)	)	PUNCT
gujaf-139	331	9	in	in	ADP
gujaf-139	331	10	their	their	PRON
gujaf-139	331	11	study	study	NOUN
gujaf-139	331	12	investigated	investigate	VERB
gujaf-139	331	13	the	the	DET
gujaf-139	331	14	“	"	PUNCT
gujaf-139	331	15	impact	impact	NOUN
gujaf-139	331	16	of	of	ADP
gujaf-139	331	17	internal	internal	ADJ
gujaf-139	331	18	audit	audit	NOUN
gujaf-139	331	19	functions	function	NOUN
gujaf-139	331	20	on	on	ADP
gujaf-139	331	21	public	public	ADJ
gujaf-139	331	22	sector	sector	NOUN
gujaf-139	331	23	management	management	NOUN
gujaf-139	331	24	and	and	CCONJ
gujaf-139	331	25	accountability	accountability	NOUN
gujaf-139	331	26	in	in	ADP
gujaf-139	331	27	edo	edo	PROPN
gujaf-139	331	28	state	state	NOUN
gujaf-139	331	29	of	of	ADP
gujaf-139	331	30	nigeria	nigeria	PROPN
gujaf-139	331	31	.	.	PUNCT
gujaf-139	331	32	”	"	PUNCT
gujaf-139	332	1	245	245	NUM
gujaf-139	332	2	respondents	respondent	NOUN
gujaf-139	332	3	in	in	ADP
gujaf-139	332	4	the	the	DET
gujaf-139	332	5	audit	audit	NOUN
gujaf-139	332	6	departments	department	NOUN
gujaf-139	332	7	of	of	ADP
gujaf-139	332	8	12	12	NUM
gujaf-139	332	9	mdas	mda	NOUN
gujaf-139	332	10	in	in	ADP
gujaf-139	332	11	edo	edo	PROPN
gujaf-139	332	12	state	state	NOUN
gujaf-139	332	13	were	be	AUX
gujaf-139	332	14	sampled	sample	VERB
gujaf-139	332	15	.	.	PUNCT
gujaf-139	333	1	data	datum	NOUN
gujaf-139	333	2	collected	collect	VERB
gujaf-139	333	3	were	be	AUX
gujaf-139	333	4	analysed	analyse	VERB
gujaf-139	333	5	using	use	VERB
gujaf-139	333	6	cross	cross	NOUN
gujaf-139	333	7	-	-	NOUN
gujaf-139	333	8	tabulations	tabulation	NOUN
gujaf-139	333	9	,	,	PUNCT
gujaf-139	333	10	spearman	spearman	NOUN
gujaf-139	333	11	rank	rank	NOUN
gujaf-139	333	12	order	order	NOUN
gujaf-139	333	13	correlation	correlation	NOUN
gujaf-139	333	14	coefficient	coefficient	NOUN
gujaf-139	333	15	,	,	PUNCT
gujaf-139	333	16	and	and	CCONJ
gujaf-139	333	17	descriptive	descriptive	ADJ
gujaf-139	333	18	statistics	statistic	NOUN
gujaf-139	333	19	.	.	PUNCT
gujaf-139	334	1	the	the	DET
gujaf-139	334	2	result	result	NOUN
gujaf-139	334	3	revealed	reveal	VERB
gujaf-139	334	4	that	that	SCONJ
gujaf-139	334	5	effective	effective	ADJ
gujaf-139	334	6	internal	internal	ADJ
gujaf-139	334	7	auditing	auditing	NOUN
gujaf-139	334	8	guarantees	guarantee	VERB
gujaf-139	334	9	appropriate	appropriate	ADJ
gujaf-139	334	10	stewardship	stewardship	NOUN
gujaf-139	334	11	reporting	reporting	NOUN
gujaf-139	334	12	and	and	CCONJ
gujaf-139	334	13	insufficient	insufficient	ADJ
gujaf-139	334	14	eligible	eligible	ADJ
gujaf-139	334	15	workforce	workforce	NOUN
gujaf-139	334	16	does	do	AUX
gujaf-139	334	17	hamper	hamper	VERB
gujaf-139	334	18	proper	proper	ADJ
gujaf-139	334	19	auditing	auditing	NOUN
gujaf-139	334	20	of	of	ADP
gujaf-139	334	21	public	public	ADJ
gujaf-139	334	22	accounts	account	NOUN
gujaf-139	334	23	in	in	ADP
gujaf-139	334	24	edo	edo	PROPN
gujaf-139	334	25	state	state	NOUN
gujaf-139	334	26	.	.	PUNCT
gujaf-139	334	27	concluded	conclude	VERB
gujaf-139	334	28	that	that	SCONJ
gujaf-139	334	29	audit	audit	NOUN
gujaf-139	334	30	of	of	ADP
gujaf-139	334	31	government	government	NOUN
gujaf-139	334	32	accounts	account	NOUN
gujaf-139	334	33	is	be	AUX
gujaf-139	334	34	essential	essential	ADJ
gujaf-139	334	35	to	to	ADP
gujaf-139	334	36	the	the	DET
gujaf-139	334	37	efficient	efficient	ADJ
gujaf-139	334	38	and	and	CCONJ
gujaf-139	334	39	effective	effective	ADJ
gujaf-139	334	40	stewardship	stewardship	NOUN
gujaf-139	334	41	reporting	reporting	NOUN
gujaf-139	334	42	by	by	ADP
gujaf-139	334	43	accountants	accountant	NOUN
gujaf-139	334	44	.	.	PUNCT
gujaf-139	335	1	recommended	recommend	VERB
gujaf-139	335	2	that	that	SCONJ
gujaf-139	335	3	auditors	auditor	NOUN
gujaf-139	335	4	and	and	CCONJ
gujaf-139	335	5	council	council	NOUN
gujaf-139	335	6	officials	official	NOUN
gujaf-139	335	7	should	should	AUX
gujaf-139	335	8	uphold	uphold	VERB
gujaf-139	335	9	objectivity	objectivity	NOUN
gujaf-139	335	10	,	,	PUNCT
gujaf-139	335	11	honesty	honesty	NOUN
gujaf-139	335	12	,	,	PUNCT
gujaf-139	335	13	and	and	CCONJ
gujaf-139	335	14	transparency	transparency	NOUN
gujaf-139	335	15	.	.	PUNCT
gujaf-139	336	1	also	also	ADV
gujaf-139	336	2	,	,	PUNCT
gujaf-139	336	3	in	in	ADP
gujaf-139	336	4	“	"	PUNCT
gujaf-139	336	5	efficiency	efficiency	NOUN
gujaf-139	336	6	and	and	CCONJ
gujaf-139	336	7	effectiveness	effectiveness	NOUN
gujaf-139	336	8	in	in	ADP
gujaf-139	336	9	public	public	ADJ
gujaf-139	336	10	sector	sector	NOUN
gujaf-139	336	11	auditing	auditing	NOUN
gujaf-139	336	12	,	,	PUNCT
gujaf-139	336	13	an	an	DET
gujaf-139	336	14	evaluation	evaluation	NOUN
gujaf-139	336	15	of	of	ADP
gujaf-139	336	16	the	the	DET
gujaf-139	336	17	comptroller	comptroller	NOUN
gujaf-139	336	18	and	and	CCONJ
gujaf-139	336	19	auditor	auditor	PROPN
gujaf-139	336	20	general	general	NOUN
gujaf-139	336	21	’s	’s	PART
gujaf-139	336	22	performance	performance	NOUN
gujaf-139	336	23	in	in	ADP
gujaf-139	336	24	zimbabwe	zimbabwe	PROPN
gujaf-139	336	25	from	from	ADP
gujaf-139	336	26	1999	1999	NUM
gujaf-139	336	27	to	to	ADP
gujaf-139	336	28	2012	2012	NUM
gujaf-139	336	29	”	"	PUNCT
gujaf-139	336	30	,	,	PUNCT
gujaf-139	336	31	zinyama	zinyama	PROPN
gujaf-139	336	32	(	(	PUNCT
gujaf-139	336	33	2013	2013	NUM
gujaf-139	336	34	)	)	PUNCT
gujaf-139	336	35	examined	examine	VERB
gujaf-139	336	36	government	government	NOUN
gujaf-139	336	37	auditing	auditing	NOUN
gujaf-139	336	38	in	in	ADP
gujaf-139	336	39	zimbabwe	zimbabwe	PROPN
gujaf-139	336	40	but	but	CCONJ
gujaf-139	336	41	specifically	specifically	ADV
gujaf-139	336	42	the	the	DET
gujaf-139	336	43	activities	activity	NOUN
gujaf-139	336	44	of	of	ADP
gujaf-139	336	45	the	the	DET
gujaf-139	336	46	comptroller	comptroller	NOUN
gujaf-139	336	47	and	and	CCONJ
gujaf-139	336	48	auditor	auditor	NOUN
gujaf-139	336	49	general	general	NOUN
gujaf-139	336	50	.	.	PUNCT
gujaf-139	337	1	copies	copy	NOUN
gujaf-139	337	2	of	of	ADP
gujaf-139	337	3	18	18	NUM
gujaf-139	337	4	questionnaire	questionnaire	NOUN
gujaf-139	337	5	were	be	AUX
gujaf-139	337	6	distributed	distribute	VERB
gujaf-139	337	7	to	to	ADP
gujaf-139	337	8	public	public	ADJ
gujaf-139	337	9	accounts	account	NOUN
gujaf-139	337	10	committee	committee	NOUN
gujaf-139	337	11	(	(	PUNCT
gujaf-139	337	12	pac	pac	PROPN
gujaf-139	337	13	)	)	PUNCT
gujaf-139	337	14	members	member	NOUN
gujaf-139	337	15	.	.	PUNCT
gujaf-139	338	1	of	of	ADP
gujaf-139	338	2	17	17	NUM
gujaf-139	338	3	copies	copy	NOUN
gujaf-139	338	4	of	of	ADP
gujaf-139	338	5	questionnaire	questionnaire	NOUN
gujaf-139	338	6	administered	administer	VERB
gujaf-139	338	7	,	,	PUNCT
gujaf-139	338	8	15	15	NUM
gujaf-139	338	9	copies	copy	NOUN
gujaf-139	338	10	of	of	ADP
gujaf-139	338	11	questionnaire	questionnaire	NOUN
gujaf-139	338	12	were	be	AUX
gujaf-139	338	13	completed	complete	VERB
gujaf-139	338	14	and	and	CCONJ
gujaf-139	338	15	returned	return	VERB
gujaf-139	338	16	.	.	PUNCT
gujaf-139	339	1	descriptive	descriptive	ADJ
gujaf-139	339	2	statistics	statistic	NOUN
gujaf-139	339	3	were	be	AUX
gujaf-139	339	4	employed	employ	VERB
gujaf-139	339	5	in	in	ADP
gujaf-139	339	6	analysing	analyse	VERB
gujaf-139	339	7	the	the	DET
gujaf-139	339	8	data	datum	NOUN
gujaf-139	339	9	.	.	PUNCT
gujaf-139	340	1	findings	finding	NOUN
gujaf-139	340	2	revealed	reveal	VERB
gujaf-139	340	3	that	that	SCONJ
gujaf-139	340	4	the	the	DET
gujaf-139	340	5	legislative	legislative	ADJ
gujaf-139	340	6	structure	structure	NOUN
gujaf-139	340	7	in	in	ADP
gujaf-139	340	8	zimbabwe	zimbabwe	PROPN
gujaf-139	340	9	has	have	VERB
gujaf-139	340	10	several	several	ADJ
gujaf-139	340	11	loopholes	loophole	NOUN
gujaf-139	340	12	.	.	PUNCT
gujaf-139	341	1	in	in	ADP
gujaf-139	341	2	addition	addition	NOUN
gujaf-139	341	3	,	,	PUNCT
gujaf-139	341	4	zimbabwe	zimbabwe	PROPN
gujaf-139	341	5	’s	’s	PART
gujaf-139	341	6	constitution	constitution	NOUN
gujaf-139	341	7	,	,	PUNCT
gujaf-139	341	8	audit	audit	NOUN
gujaf-139	341	9	office	office	NOUN
gujaf-139	341	10	act	act	NOUN
gujaf-139	341	11	,	,	PUNCT
gujaf-139	341	12	and	and	CCONJ
gujaf-139	341	13	public	public	ADJ
gujaf-139	341	14	finance	finance	NOUN
gujaf-139	341	15	management	management	NOUN
gujaf-139	341	16	do	do	AUX
gujaf-139	341	17	not	not	PART
gujaf-139	341	18	provide	provide	VERB
gujaf-139	341	19	the	the	DET
gujaf-139	341	20	cag	cag	PROPN
gujaf-139	341	21	’s	’s	PART
gujaf-139	341	22	office	office	NOUN
gujaf-139	341	23	with	with	ADP
gujaf-139	341	24	any	any	DET
gujaf-139	341	25	authority	authority	NOUN
gujaf-139	341	26	to	to	PART
gujaf-139	341	27	require	require	VERB
gujaf-139	341	28	mdas	mda	NOUN
gujaf-139	341	29	to	to	PART
gujaf-139	341	30	comply	comply	VERB
gujaf-139	341	31	with	with	ADP
gujaf-139	341	32	the	the	DET
gujaf-139	341	33	treasury	treasury	NOUN
gujaf-139	341	34	instructions	instruction	NOUN
gujaf-139	341	35	.	.	PUNCT
gujaf-139	342	1	factors	factor	NOUN
gujaf-139	342	2	influencing	influence	VERB
gujaf-139	342	3	the	the	DET
gujaf-139	342	4	independence	independence	NOUN
gujaf-139	342	5	of	of	ADP
gujaf-139	342	6	the	the	DET
gujaf-139	342	7	cag	cag	PROPN
gujaf-139	342	8	in	in	ADP
gujaf-139	342	9	zimbabwe	zimbabwe	PROPN
gujaf-139	342	10	were	be	AUX
gujaf-139	342	11	discovered	discover	VERB
gujaf-139	342	12	to	to	PART
gujaf-139	342	13	include	include	VERB
gujaf-139	342	14	appointment	appointment	NOUN
gujaf-139	342	15	procedures	procedure	NOUN
gujaf-139	342	16	,	,	PUNCT
gujaf-139	342	17	removal	removal	NOUN
gujaf-139	342	18	procedures	procedure	NOUN
gujaf-139	342	19	,	,	PUNCT
gujaf-139	342	20	financial	financial	ADJ
gujaf-139	342	21	autonomy	autonomy	NOUN
gujaf-139	342	22	,	,	PUNCT
gujaf-139	342	23	nature	nature	NOUN
gujaf-139	342	24	of	of	ADP
gujaf-139	342	25	tenure	tenure	NOUN
gujaf-139	342	26	,	,	PUNCT
gujaf-139	342	27	and	and	CCONJ
gujaf-139	342	28	the	the	DET
gujaf-139	342	29	ability	ability	NOUN
gujaf-139	342	30	to	to	PART
gujaf-139	342	31	employ	employ	VERB
gujaf-139	342	32	employees	employee	NOUN
gujaf-139	342	33	.	.	PUNCT
gujaf-139	343	1	he	he	PRON
gujaf-139	343	2	recommended	recommend	VERB
gujaf-139	343	3	that	that	SCONJ
gujaf-139	343	4	changes	change	NOUN
gujaf-139	343	5	in	in	ADP
gujaf-139	343	6	the	the	DET
gujaf-139	343	7	engagement	engagement	NOUN
gujaf-139	343	8	process	process	NOUN
gujaf-139	343	9	of	of	ADP
gujaf-139	343	10	the	the	DET
gujaf-139	343	11	cag	cag	PROPN
gujaf-139	343	12	,	,	PUNCT
gujaf-139	343	13	improvement	improvement	NOUN
gujaf-139	343	14	of	of	ADP
gujaf-139	343	15	the	the	DET
gujaf-139	343	16	staffing	staffing	NOUN
gujaf-139	343	17	,	,	PUNCT
gujaf-139	343	18	and	and	CCONJ
gujaf-139	343	19	revision	revision	NOUN
gujaf-139	343	20	of	of	ADP
gujaf-139	343	21	the	the	DET
gujaf-139	343	22	legislative	legislative	ADJ
gujaf-139	343	23	system	system	NOUN
gujaf-139	343	24	are	be	AUX
gujaf-139	343	25	essential	essential	ADJ
gujaf-139	343	26	.	.	PUNCT
gujaf-139	344	1	however	however	ADV
gujaf-139	344	2	,	,	PUNCT
gujaf-139	344	3	agbo	agbo	ADJ
gujaf-139	344	4	and	and	CCONJ
gujaf-139	344	5	aruomoaghe	aruomoaghe	ADJ
gujaf-139	344	6	(	(	PUNCT
gujaf-139	344	7	2014	2014	NUM
gujaf-139	344	8	)	)	PUNCT
gujaf-139	344	9	studied	study	VERB
gujaf-139	344	10	“	"	PUNCT
gujaf-139	344	11	performance	performance	NOUN
gujaf-139	344	12	audit	audit	NOUN
gujaf-139	344	13	:	:	PUNCT
gujaf-139	344	14	a	a	DET
gujaf-139	344	15	tool	tool	NOUN
gujaf-139	344	16	for	for	ADP
gujaf-139	344	17	fighting	fight	VERB
gujaf-139	344	18	corruption	corruption	NOUN
gujaf-139	344	19	in	in	ADP
gujaf-139	344	20	nigeria	nigeria	PROPN
gujaf-139	344	21	’s	’s	PART
gujaf-139	344	22	public	public	ADJ
gujaf-139	344	23	sector	sector	NOUN
gujaf-139	344	24	administration	administration	NOUN
gujaf-139	344	25	”	"	PUNCT
gujaf-139	344	26	.	.	PUNCT
gujaf-139	345	1	primary	primary	ADJ
gujaf-139	345	2	data	datum	NOUN
gujaf-139	345	3	were	be	AUX
gujaf-139	345	4	employed	employ	VERB
gujaf-139	345	5	in	in	ADP
gujaf-139	345	6	the	the	DET
gujaf-139	345	7	study	study	NOUN
gujaf-139	345	8	.	.	PUNCT
gujaf-139	346	1	copies	copy	NOUN
gujaf-139	346	2	of	of	ADP
gujaf-139	346	3	questionnaire	questionnaire	NOUN
gujaf-139	346	4	were	be	AUX
gujaf-139	346	5	distributed	distribute	VERB
gujaf-139	346	6	to	to	ADP
gujaf-139	346	7	government	government	NOUN
gujaf-139	346	8	ministries	ministry	NOUN
gujaf-139	346	9	and	and	CCONJ
gujaf-139	346	10	local	local	ADJ
gujaf-139	346	11	government	government	NOUN
gujaf-139	346	12	councils	council	NOUN
gujaf-139	346	13	in	in	ADP
gujaf-139	346	14	edo	edo	PROPN
gujaf-139	346	15	and	and	CCONJ
gujaf-139	346	16	delta	delta	NOUN
gujaf-139	346	17	states	state	NOUN
gujaf-139	346	18	.	.	PUNCT
gujaf-139	347	1	one	one	NUM
gujaf-139	347	2	hundred	hundred	NUM
gujaf-139	347	3	(	(	PUNCT
gujaf-139	347	4	100	100	NUM
gujaf-139	347	5	)	)	PUNCT
gujaf-139	347	6	copies	copy	NOUN
gujaf-139	347	7	of	of	ADP
gujaf-139	347	8	questionnaire	questionnaire	NOUN
gujaf-139	347	9	were	be	AUX
gujaf-139	347	10	distributed	distribute	VERB
gujaf-139	347	11	to	to	ADP
gujaf-139	347	12	staff	staff	NOUN
gujaf-139	347	13	of	of	ADP
gujaf-139	347	14	these	these	DET
gujaf-139	347	15	various	various	ADJ
gujaf-139	347	16	ministries	ministry	NOUN
gujaf-139	347	17	and	and	CCONJ
gujaf-139	347	18	local	local	ADJ
gujaf-139	347	19	government	government	NOUN
gujaf-139	347	20	councils	council	NOUN
gujaf-139	347	21	of	of	ADP
gujaf-139	347	22	which	which	PRON
gujaf-139	347	23	ninety	ninety	NUM
gujaf-139	347	24	-	-	PUNCT
gujaf-139	347	25	four	four	NUM
gujaf-139	347	26	(	(	PUNCT
gujaf-139	347	27	94	94	NUM
gujaf-139	347	28	)	)	PUNCT
gujaf-139	347	29	were	be	AUX
gujaf-139	347	30	properly	properly	ADV
gujaf-139	347	31	filled	fill	VERB
gujaf-139	347	32	and	and	CCONJ
gujaf-139	347	33	returned	return	VERB
gujaf-139	347	34	.	.	PUNCT
gujaf-139	348	1	pearson	pearson	PROPN
gujaf-139	348	2	’s	’s	PART
gujaf-139	348	3	correlation	correlation	NOUN
gujaf-139	348	4	coefficient	coefficient	NOUN
gujaf-139	348	5	was	be	AUX
gujaf-139	348	6	employed	employ	VERB
gujaf-139	348	7	for	for	ADP
gujaf-139	348	8	the	the	DET
gujaf-139	348	9	analysis	analysis	NOUN
gujaf-139	348	10	.	.	PUNCT
gujaf-139	349	1	the	the	DET
gujaf-139	349	2	study	study	NOUN
gujaf-139	349	3	revealed	reveal	VERB
gujaf-139	349	4	that	that	SCONJ
gujaf-139	349	5	performance	performance	NOUN
gujaf-139	349	6	audit	audit	NOUN
gujaf-139	349	7	could	could	AUX
gujaf-139	349	8	be	be	AUX
gujaf-139	349	9	an	an	DET
gujaf-139	349	10	effective	effective	ADJ
gujaf-139	349	11	tool	tool	NOUN
gujaf-139	349	12	in	in	ADP
gujaf-139	349	13	combating	combat	VERB
gujaf-139	349	14	corruption	corruption	NOUN
gujaf-139	349	15	in	in	ADP
gujaf-139	349	16	the	the	DET
gujaf-139	349	17	public	public	ADJ
gujaf-139	349	18	sector	sector	NOUN
gujaf-139	349	19	of	of	ADP
gujaf-139	349	20	nigeria	nigeria	PROPN
gujaf-139	349	21	.	.	PUNCT
gujaf-139	350	1	it	it	PRON
gujaf-139	350	2	recommended	recommend	VERB
gujaf-139	350	3	that	that	SCONJ
gujaf-139	350	4	performance	performance	NOUN
gujaf-139	350	5	audit	audit	NOUN
gujaf-139	350	6	report	report	NOUN
gujaf-139	350	7	is	be	AUX
gujaf-139	350	8	made	make	VERB
gujaf-139	350	9	public	public	ADJ
gujaf-139	350	10	and	and	CCONJ
gujaf-139	350	11	severe	severe	ADJ
gujaf-139	350	12	penalty	penalty	NOUN
gujaf-139	350	13	should	should	AUX
gujaf-139	350	14	be	be	AUX
gujaf-139	350	15	melted	melt	VERB
gujaf-139	350	16	on	on	ADP
gujaf-139	350	17	any	any	DET
gujaf-139	350	18	offender	offender	NOUN
gujaf-139	350	19	to	to	PART
gujaf-139	350	20	serve	serve	VERB
gujaf-139	350	21	as	as	ADP
gujaf-139	350	22	prevention	prevention	NOUN
gujaf-139	350	23	to	to	ADP
gujaf-139	350	24	others	other	NOUN
gujaf-139	350	25	.	.	PUNCT
gujaf-139	351	1	in	in	ADP
gujaf-139	351	2	“	"	PUNCT
gujaf-139	351	3	auditors	auditor	NOUN
gujaf-139	351	4	and	and	CCONJ
gujaf-139	351	5	corruption	corruption	NOUN
gujaf-139	351	6	in	in	ADP
gujaf-139	351	7	the	the	DET
gujaf-139	351	8	public	public	ADJ
gujaf-139	351	9	sector	sector	NOUN
gujaf-139	351	10	,	,	PUNCT
gujaf-139	351	11	”	"	PUNCT
gujaf-139	351	12	osagioduwa	osagioduwa	X
gujaf-139	351	13	(	(	PUNCT
gujaf-139	351	14	2014	2014	NUM
gujaf-139	351	15	)	)	PUNCT
gujaf-139	351	16	employed	employ	VERB
gujaf-139	351	17	primary	primary	ADJ
gujaf-139	351	18	data	datum	NOUN
gujaf-139	351	19	.	.	PUNCT
gujaf-139	352	1	data	datum	NOUN
gujaf-139	352	2	was	be	AUX
gujaf-139	352	3	collected	collect	VERB
gujaf-139	352	4	using	use	VERB
gujaf-139	352	5	well	well	ADV
gujaf-139	352	6	-	-	PUNCT
gujaf-139	352	7	structured	structure	VERB
gujaf-139	352	8	questionnaire	questionnaire	NOUN
gujaf-139	352	9	administered	administer	VERB
gujaf-139	352	10	to	to	ADP
gujaf-139	352	11	sixteen	sixteen	PROPN
gujaf-139	352	12	(	(	PUNCT
gujaf-139	352	13	16	16	NUM
gujaf-139	352	14	)	)	PUNCT
gujaf-139	352	15	public	public	ADJ
gujaf-139	352	16	organisations	organisation	NOUN
gujaf-139	352	17	and	and	CCONJ
gujaf-139	352	18	five	five	NUM
gujaf-139	352	19	(	(	PUNCT
gujaf-139	352	20	5	5	NUM
gujaf-139	352	21	)	)	PUNCT
gujaf-139	352	22	audit	audit	NOUN
gujaf-139	352	23	firms	firm	NOUN
gujaf-139	352	24	in	in	ADP
gujaf-139	352	25	edo	edo	PROPN
gujaf-139	352	26	and	and	CCONJ
gujaf-139	352	27	delta	delta	PROPN
gujaf-139	352	28	states	state	NOUN
gujaf-139	352	29	.	.	PUNCT
gujaf-139	353	1	respondents	respondent	NOUN
gujaf-139	353	2	were	be	AUX
gujaf-139	353	3	auditors	auditor	NOUN
gujaf-139	353	4	and	and	CCONJ
gujaf-139	353	5	accountants	accountant	NOUN
gujaf-139	353	6	working	work	VERB
gujaf-139	353	7	in	in	ADP
gujaf-139	353	8	the	the	DET
gujaf-139	353	9	public	public	ADJ
gujaf-139	353	10	organisations	organisation	NOUN
gujaf-139	353	11	and	and	CCONJ
gujaf-139	353	12	the	the	DET
gujaf-139	353	13	audit	audit	NOUN
gujaf-139	353	14	firms	firm	NOUN
gujaf-139	353	15	in	in	ADP
gujaf-139	353	16	the	the	DET
gujaf-139	353	17	two	two	NUM
gujaf-139	353	18	states	state	NOUN
gujaf-139	353	19	.	.	PUNCT
gujaf-139	354	1	chi	chi	ADJ
gujaf-139	354	2	-	-	PUNCT
gujaf-139	354	3	square	square	PROPN
gujaf-139	354	4	was	be	AUX
gujaf-139	354	5	employed	employ	VERB
gujaf-139	354	6	for	for	ADP
gujaf-139	354	7	data	datum	NOUN
gujaf-139	354	8	analysis	analysis	NOUN
gujaf-139	354	9	.	.	PUNCT
gujaf-139	355	1	findings	finding	NOUN
gujaf-139	355	2	revealed	reveal	VERB
gujaf-139	355	3	that	that	SCONJ
gujaf-139	355	4	auditor	auditor	NOUN
gujaf-139	355	5	plays	play	VERB
gujaf-139	355	6	a	a	DET
gujaf-139	355	7	role	role	NOUN
gujaf-139	355	8	in	in	ADP
gujaf-139	355	9	curtailing	curtail	VERB
gujaf-139	355	10	corruption	corruption	NOUN
gujaf-139	355	11	in	in	ADP
gujaf-139	355	12	the	the	DET
gujaf-139	355	13	public	public	ADJ
gujaf-139	355	14	sector	sector	NOUN
gujaf-139	355	15	.	.	PUNCT
gujaf-139	356	1	in	in	ADP
gujaf-139	356	2	ghana	ghana	PROPN
gujaf-139	356	3	,	,	PUNCT
gujaf-139	356	4	dawuda	dawuda	PROPN
gujaf-139	356	5	,	,	PUNCT
gujaf-139	356	6	aninanya	aninanya	NOUN
gujaf-139	356	7	,	,	PUNCT
gujaf-139	356	8	and	and	CCONJ
gujaf-139	356	9	alnaa	alnaa	NOUN
gujaf-139	356	10	(	(	PUNCT
gujaf-139	356	11	2015	2015	NUM
gujaf-139	356	12	)	)	PUNCT
gujaf-139	356	13	studied	study	VERB
gujaf-139	356	14	“	"	PUNCT
gujaf-139	356	15	the	the	DET
gujaf-139	356	16	effectiveness	effectiveness	NOUN
gujaf-139	356	17	of	of	ADP
gujaf-139	356	18	the	the	DET
gujaf-139	356	19	internal	internal	ADJ
gujaf-139	356	20	audit	audit	NOUN
gujaf-139	356	21	department	department	NOUN
gujaf-139	356	22	in	in	ADP
gujaf-139	356	23	the	the	DET
gujaf-139	356	24	public	public	ADJ
gujaf-139	356	25	sector	sector	NOUN
gujaf-139	356	26	in	in	ADP
gujaf-139	356	27	fostering	foster	VERB
gujaf-139	356	28	superior	superior	ADJ
gujaf-139	356	29	corporate	corporate	ADJ
gujaf-139	356	30	governance	governance	NOUN
gujaf-139	356	31	and	and	CCONJ
gujaf-139	356	32	risk	risk	NOUN
gujaf-139	356	33	management	management	NOUN
gujaf-139	356	34	”	"	PUNCT
gujaf-139	356	35	.	.	PUNCT
gujaf-139	357	1	descriptive	descriptive	ADJ
gujaf-139	357	2	research	research	NOUN
gujaf-139	357	3	method	method	NOUN
gujaf-139	357	4	was	be	AUX
gujaf-139	357	5	employed	employ	VERB
gujaf-139	357	6	.	.	PUNCT
gujaf-139	358	1	multistage	multistage	NOUN
gujaf-139	358	2	sampling	sampling	NOUN
gujaf-139	358	3	method	method	NOUN
gujaf-139	358	4	was	be	AUX
gujaf-139	358	5	used	use	VERB
gujaf-139	358	6	to	to	PART
gujaf-139	358	7	choose	choose	VERB
gujaf-139	358	8	internal	internal	ADJ
gujaf-139	358	9	auditors	auditor	NOUN
gujaf-139	358	10	while	while	SCONJ
gujaf-139	358	11	purposive	purposive	ADJ
gujaf-139	358	12	sampling	sampling	NOUN
gujaf-139	358	13	was	be	AUX
gujaf-139	358	14	employed	employ	VERB
gujaf-139	358	15	in	in	ADP
gujaf-139	358	16	selecting	select	VERB
gujaf-139	358	17	external	external	ADJ
gujaf-139	358	18	auditors	auditor	NOUN
gujaf-139	358	19	from	from	ADP
gujaf-139	358	20	ghana	ghana	PROPN
gujaf-139	358	21	audit	audit	NOUN
gujaf-139	358	22	service	service	NOUN
gujaf-139	358	23	.	.	PUNCT
gujaf-139	359	1	one	one	NUM
gujaf-139	359	2	hundred	hundred	NUM
gujaf-139	359	3	and	and	CCONJ
gujaf-139	359	4	twenty	twenty	NUM
gujaf-139	359	5	(	(	PUNCT
gujaf-139	359	6	120	120	NUM
gujaf-139	359	7	)	)	PUNCT
gujaf-139	359	8	copies	copy	NOUN
gujaf-139	359	9	of	of	ADP
gujaf-139	359	10	questionnaire	questionnaire	NOUN
gujaf-139	359	11	were	be	AUX
gujaf-139	359	12	distributed	distribute	VERB
gujaf-139	359	13	and	and	CCONJ
gujaf-139	359	14	ninety	ninety	NUM
gujaf-139	359	15	copies	copy	NOUN
gujaf-139	359	16	correctly	correctly	ADV
gujaf-139	359	17	completed	complete	VERB
gujaf-139	359	18	were	be	AUX
gujaf-139	359	19	recovered	recover	VERB
gujaf-139	359	20	.	.	PUNCT
gujaf-139	360	1	findings	finding	NOUN
gujaf-139	360	2	revealed	reveal	VERB
gujaf-139	360	3	that	that	SCONJ
gujaf-139	360	4	internal	internal	ADJ
gujaf-139	360	5	audit	audit	NOUN
gujaf-139	360	6	departments	department	NOUN
gujaf-139	360	7	and	and	CCONJ
gujaf-139	360	8	budget	budget	NOUN
gujaf-139	360	9	allocation	allocation	NOUN
gujaf-139	360	10	,	,	PUNCT
gujaf-139	360	11	are	be	AUX
gujaf-139	360	12	given	give	VERB
gujaf-139	360	13	little	little	ADJ
gujaf-139	360	14	significance	significance	NOUN
gujaf-139	360	15	.	.	PUNCT
gujaf-139	361	1	the	the	DET
gujaf-139	361	2	board	board	NOUN
gujaf-139	361	3	19	19	NUM
gujaf-139	361	4	established	establish	VERB
gujaf-139	361	5	the	the	DET
gujaf-139	361	6	span	span	NOUN
gujaf-139	361	7	of	of	ADP
gujaf-139	361	8	internal	internal	ADJ
gujaf-139	361	9	audit	audit	NOUN
gujaf-139	361	10	work	work	NOUN
gujaf-139	361	11	owing	owe	VERB
gujaf-139	361	12	to	to	ADP
gujaf-139	361	13	the	the	DET
gujaf-139	361	14	nonexistence	nonexistence	NOUN
gujaf-139	361	15	of	of	ADP
gujaf-139	361	16	internal	internal	ADJ
gujaf-139	361	17	audit	audit	NOUN
gujaf-139	361	18	charter	charter	NOUN
gujaf-139	361	19	.	.	PUNCT
gujaf-139	362	1	furthermore	furthermore	ADV
gujaf-139	362	2	,	,	PUNCT
gujaf-139	362	3	the	the	DET
gujaf-139	362	4	major	major	ADJ
gujaf-139	362	5	threats	threat	NOUN
gujaf-139	362	6	to	to	ADP
gujaf-139	362	7	internal	internal	ADJ
gujaf-139	362	8	auditors	auditor	NOUN
gujaf-139	362	9	’	’	PART
gujaf-139	362	10	independence	independence	NOUN
gujaf-139	362	11	are	be	AUX
gujaf-139	362	12	familiarity	familiarity	NOUN
gujaf-139	362	13	and	and	CCONJ
gujaf-139	362	14	intimidation	intimidation	NOUN
gujaf-139	362	15	threats	threat	NOUN
gujaf-139	362	16	.	.	PUNCT
gujaf-139	363	1	they	they	PRON
gujaf-139	363	2	concluded	conclude	VERB
gujaf-139	363	3	that	that	SCONJ
gujaf-139	363	4	the	the	DET
gujaf-139	363	5	independence	independence	NOUN
gujaf-139	363	6	of	of	ADP
gujaf-139	363	7	the	the	DET
gujaf-139	363	8	internal	internal	ADJ
gujaf-139	363	9	auditors	auditor	NOUN
gujaf-139	363	10	in	in	ADP
gujaf-139	363	11	the	the	DET
gujaf-139	363	12	local	local	ADJ
gujaf-139	363	13	government	government	NOUN
gujaf-139	363	14	is	be	AUX
gujaf-139	363	15	under	under	ADP
gujaf-139	363	16	threat	threat	NOUN
gujaf-139	363	17	.	.	PUNCT
gujaf-139	364	1	also	also	ADV
gujaf-139	364	2	,	,	PUNCT
gujaf-139	364	3	in	in	ADP
gujaf-139	364	4	“	"	PUNCT
gujaf-139	364	5	evaluation	evaluation	NOUN
gujaf-139	364	6	of	of	ADP
gujaf-139	364	7	effectiveness	effectiveness	NOUN
gujaf-139	364	8	of	of	ADP
gujaf-139	364	9	internal	internal	ADJ
gujaf-139	364	10	audit	audit	NOUN
gujaf-139	364	11	in	in	ADP
gujaf-139	364	12	the	the	DET
gujaf-139	364	13	nigerian	nigerian	ADJ
gujaf-139	364	14	public	public	ADJ
gujaf-139	364	15	sector	sector	NOUN
gujaf-139	364	16	”	"	PUNCT
gujaf-139	364	17	,	,	PUNCT
gujaf-139	364	18	nwannebuike	nwannebuike	NOUN
gujaf-139	364	19	and	and	CCONJ
gujaf-139	364	20	nwadialor	nwadialor	PROPN
gujaf-139	364	21	(	(	PUNCT
gujaf-139	364	22	2016	2016	NUM
gujaf-139	364	23	)	)	PUNCT
gujaf-139	364	24	evaluated	evaluate	VERB
gujaf-139	364	25	the	the	DET
gujaf-139	364	26	effectiveness	effectiveness	NOUN
gujaf-139	364	27	of	of	ADP
gujaf-139	364	28	internal	internal	ADJ
gujaf-139	364	29	audit	audit	NOUN
gujaf-139	364	30	in	in	ADP
gujaf-139	364	31	the	the	DET
gujaf-139	364	32	public	public	ADJ
gujaf-139	364	33	sector	sector	NOUN
gujaf-139	364	34	.	.	PUNCT
gujaf-139	365	1	simple	simple	ADJ
gujaf-139	365	2	random	random	ADJ
gujaf-139	365	3	sampling	sampling	NOUN
gujaf-139	365	4	technique	technique	NOUN
gujaf-139	365	5	was	be	AUX
gujaf-139	365	6	employed	employ	VERB
gujaf-139	365	7	to	to	PART
gujaf-139	365	8	select	select	VERB
gujaf-139	365	9	four	four	NUM
gujaf-139	365	10	of	of	ADP
gujaf-139	365	11	the	the	DET
gujaf-139	365	12	federal	federal	ADJ
gujaf-139	365	13	government	government	NOUN
gujaf-139	365	14	parastatals	parastatal	NOUN
gujaf-139	365	15	located	locate	VERB
gujaf-139	365	16	in	in	ADP
gujaf-139	365	17	enugu	enugu	PROPN
gujaf-139	365	18	state	state	PROPN
gujaf-139	365	19	.	.	PUNCT
gujaf-139	366	1	response	response	NOUN
gujaf-139	366	2	from	from	ADP
gujaf-139	366	3	168	168	NUM
gujaf-139	366	4	respondents	respondent	NOUN
gujaf-139	366	5	was	be	AUX
gujaf-139	366	6	used	use	VERB
gujaf-139	366	7	in	in	ADP
gujaf-139	366	8	the	the	DET
gujaf-139	366	9	analysis	analysis	NOUN
gujaf-139	366	10	.	.	PUNCT
gujaf-139	367	1	mean	mean	PROPN
gujaf-139	367	2	was	be	AUX
gujaf-139	367	3	used	use	VERB
gujaf-139	367	4	in	in	ADP
gujaf-139	367	5	data	data	NOUN
gujaf-139	367	6	analysis	analysis	NOUN
gujaf-139	367	7	and	and	CCONJ
gujaf-139	367	8	chi	chi	NOUN
gujaf-139	367	9	-	-	PUNCT
gujaf-139	367	10	square	square	PROPN
gujaf-139	367	11	was	be	AUX
gujaf-139	367	12	employed	employ	VERB
gujaf-139	367	13	in	in	ADP
gujaf-139	367	14	testing	test	VERB
gujaf-139	367	15	the	the	DET
gujaf-139	367	16	stated	state	VERB
gujaf-139	367	17	hypotheses	hypothesis	NOUN
gujaf-139	367	18	.	.	PUNCT
gujaf-139	368	1	findings	finding	NOUN
gujaf-139	368	2	revealed	reveal	VERB
gujaf-139	368	3	that	that	SCONJ
gujaf-139	368	4	despite	despite	SCONJ
gujaf-139	368	5	the	the	DET
gujaf-139	368	6	existence	existence	NOUN
gujaf-139	368	7	of	of	ADP
gujaf-139	368	8	adequate	adequate	ADJ
gujaf-139	368	9	punishments	punishment	NOUN
gujaf-139	368	10	for	for	ADP
gujaf-139	368	11	internal	internal	ADJ
gujaf-139	368	12	control	control	NOUN
gujaf-139	368	13	violation	violation	NOUN
gujaf-139	368	14	,	,	PUNCT
gujaf-139	368	15	it	it	PRON
gujaf-139	368	16	is	be	AUX
gujaf-139	368	17	not	not	PART
gujaf-139	368	18	well	well	ADV
gujaf-139	368	19	operational	operational	ADJ
gujaf-139	368	20	all	all	ADV
gujaf-139	368	21	over	over	ADP
gujaf-139	368	22	the	the	DET
gujaf-139	368	23	organisation	organisation	NOUN
gujaf-139	368	24	.	.	PUNCT
gujaf-139	369	1	they	they	PRON
gujaf-139	369	2	concluded	conclude	VERB
gujaf-139	369	3	that	that	SCONJ
gujaf-139	369	4	efforts	effort	NOUN
gujaf-139	369	5	should	should	AUX
gujaf-139	369	6	be	be	AUX
gujaf-139	369	7	geared	gear	VERB
gujaf-139	369	8	towards	towards	ADP
gujaf-139	369	9	upgrading	upgrade	VERB
gujaf-139	369	10	the	the	DET
gujaf-139	369	11	knowledge	knowledge	NOUN
gujaf-139	369	12	of	of	ADP
gujaf-139	369	13	internal	internal	ADJ
gujaf-139	369	14	auditors	auditor	NOUN
gujaf-139	369	15	.	.	PUNCT
gujaf-139	370	1	they	they	PRON
gujaf-139	370	2	recommended	recommend	VERB
gujaf-139	370	3	that	that	SCONJ
gujaf-139	370	4	there	there	PRON
gujaf-139	370	5	should	should	AUX
gujaf-139	370	6	be	be	AUX
gujaf-139	370	7	a	a	DET
gujaf-139	370	8	comprehensive	comprehensive	ADJ
gujaf-139	370	9	and	and	CCONJ
gujaf-139	370	10	transparent	transparent	ADJ
gujaf-139	370	11	recruitment	recruitment	NOUN
gujaf-139	370	12	process	process	NOUN
gujaf-139	370	13	for	for	ADP
gujaf-139	370	14	internal	internal	ADJ
gujaf-139	370	15	auditors	auditor	NOUN
gujaf-139	370	16	.	.	PUNCT
gujaf-139	371	1	this	this	DET
gujaf-139	371	2	study	study	NOUN
gujaf-139	371	3	anchors	anchor	NOUN
gujaf-139	371	4	on	on	ADP
gujaf-139	371	5	the	the	DET
gujaf-139	371	6	agency	agency	NOUN
gujaf-139	371	7	theory	theory	NOUN
gujaf-139	371	8	.	.	PUNCT
gujaf-139	372	1	the	the	DET
gujaf-139	372	2	agency	agency	NOUN
gujaf-139	372	3	theory	theory	NOUN
gujaf-139	372	4	originated	originate	VERB
gujaf-139	372	5	in	in	ADP
gujaf-139	372	6	the	the	DET
gujaf-139	372	7	educational	educational	ADJ
gujaf-139	372	8	literature	literature	NOUN
gujaf-139	372	9	in	in	ADP
gujaf-139	372	10	the	the	DET
gujaf-139	372	11	early	early	ADJ
gujaf-139	372	12	1970s	1970	NOUN
gujaf-139	372	13	(	(	PUNCT
gujaf-139	372	14	jensen	jensen	PROPN
gujaf-139	372	15	&	&	CCONJ
gujaf-139	372	16	meckling	meckling	PROPN
gujaf-139	372	17	,	,	PUNCT
gujaf-139	372	18	1976	1976	NUM
gujaf-139	372	19	;	;	PUNCT
gujaf-139	372	20	ross	ross	PROPN
gujaf-139	372	21	,	,	PUNCT
gujaf-139	372	22	1973	1973	NUM
gujaf-139	372	23	;	;	PUNCT
gujaf-139	372	24	shapiro	shapiro	PROPN
gujaf-139	372	25	,	,	PUNCT
gujaf-139	372	26	2005	2005	NUM
gujaf-139	372	27	in	in	ADP
gujaf-139	372	28	agu	agu	NOUN
gujaf-139	372	29	,	,	PUNCT
gujaf-139	372	30	2016	2016	NUM
gujaf-139	372	31	)	)	PUNCT
gujaf-139	372	32	.	.	PUNCT
gujaf-139	373	1	in	in	ADP
gujaf-139	373	2	the	the	DET
gujaf-139	373	3	agency	agency	NOUN
gujaf-139	373	4	relationship	relationship	NOUN
gujaf-139	373	5	,	,	PUNCT
gujaf-139	373	6	one	one	NUM
gujaf-139	373	7	party	party	NOUN
gujaf-139	373	8	acts	act	VERB
gujaf-139	373	9	on	on	ADP
gujaf-139	373	10	behalf	behalf	NOUN
gujaf-139	373	11	of	of	ADP
gujaf-139	373	12	another	another	DET
gujaf-139	373	13	party	party	NOUN
gujaf-139	373	14	.	.	PUNCT
gujaf-139	374	1	agency	agency	NOUN
gujaf-139	374	2	theory	theory	NOUN
gujaf-139	374	3	emphasis	emphasis	NOUN
gujaf-139	374	4	that	that	SCONJ
gujaf-139	374	5	accountability	accountability	NOUN
gujaf-139	374	6	is	be	AUX
gujaf-139	374	7	indispensable	indispensable	ADJ
gujaf-139	374	8	in	in	ADP
gujaf-139	374	9	order	order	NOUN
gujaf-139	374	10	to	to	PART
gujaf-139	374	11	guarantee	guarantee	VERB
gujaf-139	374	12	that	that	SCONJ
gujaf-139	374	13	the	the	DET
gujaf-139	374	14	principal	principal	ADJ
gujaf-139	374	15	-	-	PUNCT
gujaf-139	374	16	agent	agent	NOUN
gujaf-139	374	17	problem	problem	NOUN
gujaf-139	374	18	is	be	AUX
gujaf-139	374	19	reduced	reduce	VERB
gujaf-139	374	20	(	(	PUNCT
gujaf-139	374	21	berle	berle	PROPN
gujaf-139	374	22	&	&	CCONJ
gujaf-139	374	23	means	means	PROPN
gujaf-139	374	24	,	,	PUNCT
gujaf-139	374	25	1932	1932	NUM
gujaf-139	374	26	in	in	ADP
gujaf-139	374	27	agu	agu	NOUN
gujaf-139	374	28	,	,	PUNCT
gujaf-139	374	29	2016	2016	NUM
gujaf-139	374	30	)	)	PUNCT
gujaf-139	374	31	.	.	PUNCT
gujaf-139	375	1	jensen	jensen	PROPN
gujaf-139	375	2	and	and	CCONJ
gujaf-139	375	3	meckling	meckle	VERB
gujaf-139	375	4	formulated	formulated	ADJ
gujaf-139	375	5	agency	agency	NOUN
gujaf-139	375	6	theory	theory	NOUN
gujaf-139	375	7	in	in	ADP
gujaf-139	375	8	1976	1976	NUM
gujaf-139	375	9	.	.	PUNCT
gujaf-139	376	1	the	the	DET
gujaf-139	376	2	theory	theory	NOUN
gujaf-139	376	3	models	model	VERB
gujaf-139	376	4	the	the	DET
gujaf-139	376	5	affiliation	affiliation	NOUN
gujaf-139	376	6	between	between	ADP
gujaf-139	376	7	principal	principal	NOUN
gujaf-139	376	8	(	(	PUNCT
gujaf-139	376	9	the	the	DET
gujaf-139	376	10	public	public	NOUN
gujaf-139	376	11	)	)	PUNCT
gujaf-139	376	12	and	and	CCONJ
gujaf-139	376	13	the	the	DET
gujaf-139	376	14	agent	agent	NOUN
gujaf-139	376	15	(	(	PUNCT
gujaf-139	376	16	government	government	NOUN
gujaf-139	376	17	)	)	PUNCT
gujaf-139	376	18	.	.	PUNCT
gujaf-139	377	1	an	an	DET
gujaf-139	377	2	agent	agent	NOUN
gujaf-139	377	3	is	be	AUX
gujaf-139	377	4	somebody	somebody	PRON
gujaf-139	377	5	who	who	PRON
gujaf-139	377	6	carries	carry	VERB
gujaf-139	377	7	out	out	ADP
gujaf-139	377	8	responsibility	responsibility	NOUN
gujaf-139	377	9	on	on	ADP
gujaf-139	377	10	behalf	behalf	NOUN
gujaf-139	377	11	of	of	ADP
gujaf-139	377	12	another	another	DET
gujaf-139	377	13	person	person	NOUN
gujaf-139	377	14	(	(	PUNCT
gujaf-139	377	15	the	the	DET
gujaf-139	377	16	principal	principal	NOUN
gujaf-139	377	17	)	)	PUNCT
gujaf-139	377	18	.	.	PUNCT
gujaf-139	378	1	fama	fama	PROPN
gujaf-139	378	2	and	and	CCONJ
gujaf-139	378	3	jensen	jensen	PROPN
gujaf-139	378	4	(	(	PUNCT
gujaf-139	378	5	1983	1983	NUM
gujaf-139	378	6	)	)	PUNCT
gujaf-139	378	7	in	in	ADP
gujaf-139	378	8	agu	agu	NOUN
gujaf-139	378	9	(	(	PUNCT
gujaf-139	378	10	2016	2016	NUM
gujaf-139	378	11	)	)	PUNCT
gujaf-139	378	12	submitted	submit	VERB
gujaf-139	378	13	that	that	SCONJ
gujaf-139	378	14	the	the	DET
gujaf-139	378	15	complexity	complexity	NOUN
gujaf-139	378	16	that	that	PRON
gujaf-139	378	17	evolved	evolve	VERB
gujaf-139	378	18	from	from	ADP
gujaf-139	378	19	the	the	DET
gujaf-139	378	20	principal	principal	ADJ
gujaf-139	378	21	-	-	PUNCT
gujaf-139	378	22	agent	agent	NOUN
gujaf-139	378	23	association	association	NOUN
gujaf-139	378	24	is	be	AUX
gujaf-139	378	25	that	that	SCONJ
gujaf-139	378	26	it	it	PRON
gujaf-139	378	27	is	be	AUX
gujaf-139	378	28	impossible	impossible	ADJ
gujaf-139	378	29	for	for	SCONJ
gujaf-139	378	30	principals	principal	NOUN
gujaf-139	378	31	to	to	PART
gujaf-139	378	32	identify	identify	VERB
gujaf-139	378	33	every	every	DET
gujaf-139	378	34	role	role	NOUN
gujaf-139	378	35	that	that	PRON
gujaf-139	378	36	the	the	DET
gujaf-139	378	37	agent	agent	NOUN
gujaf-139	378	38	should	should	AUX
gujaf-139	378	39	perform	perform	VERB
gujaf-139	378	40	in	in	ADP
gujaf-139	378	41	every	every	DET
gujaf-139	378	42	feasible	feasible	ADJ
gujaf-139	378	43	circumstance	circumstance	NOUN
gujaf-139	378	44	.	.	PUNCT
gujaf-139	379	1	the	the	DET
gujaf-139	379	2	crucial	crucial	ADJ
gujaf-139	379	3	or	or	CCONJ
gujaf-139	379	4	comprehensive	comprehensive	ADJ
gujaf-139	379	5	contract	contract	NOUN
gujaf-139	379	6	is	be	AUX
gujaf-139	379	7	unattainable	unattainable	ADJ
gujaf-139	379	8	due	due	ADP
gujaf-139	379	9	to	to	ADP
gujaf-139	379	10	surrounded	surround	VERB
gujaf-139	379	11	reasonableness	reasonableness	NOUN
gujaf-139	379	12	.	.	PUNCT
gujaf-139	380	1	the	the	DET
gujaf-139	380	2	problem	problem	NOUN
gujaf-139	380	3	developing	develop	VERB
gujaf-139	380	4	from	from	ADP
gujaf-139	380	5	the	the	DET
gujaf-139	380	6	principalagent	principalagent	NOUN
gujaf-139	380	7	relationship	relationship	NOUN
gujaf-139	380	8	was	be	AUX
gujaf-139	380	9	worsened	worsen	VERB
gujaf-139	380	10	by	by	ADP
gujaf-139	380	11	concealing	concealing	NOUN
gujaf-139	380	12	of	of	ADP
gujaf-139	380	13	information	information	NOUN
gujaf-139	380	14	(	(	PUNCT
gujaf-139	380	15	fama	fama	PROPN
gujaf-139	380	16	&	&	CCONJ
gujaf-139	380	17	jensen	jensen	PROPN
gujaf-139	380	18	,	,	PUNCT
gujaf-139	380	19	1983	1983	NUM
gujaf-139	380	20	in	in	ADP
gujaf-139	380	21	agu	agu	NOUN
gujaf-139	380	22	,	,	PUNCT
gujaf-139	380	23	2016	2016	NUM
gujaf-139	380	24	)	)	PUNCT
gujaf-139	380	25	.	.	PUNCT
gujaf-139	381	1	akinbuli	akinbuli	PROPN
gujaf-139	381	2	(	(	PUNCT
gujaf-139	381	3	2010	2010	NUM
gujaf-139	381	4	)	)	PUNCT
gujaf-139	381	5	cited	cite	VERB
gujaf-139	381	6	in	in	ADP
gujaf-139	381	7	appah	appah	NOUN
gujaf-139	381	8	and	and	CCONJ
gujaf-139	381	9	bariweni	bariweni	PROPN
gujaf-139	381	10	(	(	PUNCT
gujaf-139	381	11	2013	2013	NUM
gujaf-139	381	12	)	)	PUNCT
gujaf-139	382	1	noted	note	VERB
gujaf-139	382	2	that	that	SCONJ
gujaf-139	382	3	the	the	DET
gujaf-139	382	4	demand	demand	NOUN
gujaf-139	382	5	and	and	CCONJ
gujaf-139	382	6	need	need	VERB
gujaf-139	382	7	for	for	ADP
gujaf-139	382	8	audit	audit	NOUN
gujaf-139	382	9	was	be	AUX
gujaf-139	382	10	a	a	DET
gujaf-139	382	11	result	result	NOUN
gujaf-139	382	12	of	of	ADP
gujaf-139	382	13	the	the	DET
gujaf-139	382	14	conflict	conflict	NOUN
gujaf-139	382	15	of	of	ADP
gujaf-139	382	16	interest	interest	NOUN
gujaf-139	382	17	.	.	PUNCT
gujaf-139	383	1	the	the	DET
gujaf-139	383	2	theory	theory	NOUN
gujaf-139	383	3	is	be	AUX
gujaf-139	383	4	primarily	primarily	ADV
gujaf-139	383	5	associated	associate	VERB
gujaf-139	383	6	with	with	ADP
gujaf-139	383	7	the	the	DET
gujaf-139	383	8	conflict	conflict	NOUN
gujaf-139	383	9	of	of	ADP
gujaf-139	383	10	interest	interest	NOUN
gujaf-139	383	11	between	between	ADP
gujaf-139	383	12	the	the	DET
gujaf-139	383	13	citizens	citizen	NOUN
gujaf-139	383	14	and	and	CCONJ
gujaf-139	383	15	the	the	DET
gujaf-139	383	16	government	government	NOUN
gujaf-139	383	17	of	of	ADP
gujaf-139	383	18	the	the	DET
gujaf-139	383	19	country	country	NOUN
gujaf-139	383	20	.	.	PUNCT
gujaf-139	384	1	added	add	VERB
gujaf-139	384	2	that	that	SCONJ
gujaf-139	384	3	the	the	DET
gujaf-139	384	4	citizen	citizen	NOUN
gujaf-139	384	5	been	be	AUX
gujaf-139	384	6	less	less	ADV
gujaf-139	384	7	informed	informed	ADJ
gujaf-139	384	8	will	will	NOUN
gujaf-139	384	9	,	,	PUNCT
gujaf-139	384	10	therefore	therefore	ADV
gujaf-139	384	11	,	,	PUNCT
gujaf-139	384	12	demand	demand	VERB
gujaf-139	384	13	sufficient	sufficient	ADJ
gujaf-139	384	14	information	information	NOUN
gujaf-139	384	15	the	the	DET
gujaf-139	384	16	monitors	monitor	NOUN
gujaf-139	384	17	the	the	DET
gujaf-139	384	18	conducts	conduct	NOUN
gujaf-139	384	19	of	of	ADP
gujaf-139	384	20	the	the	DET
gujaf-139	384	21	government	government	NOUN
gujaf-139	384	22	been	be	AUX
gujaf-139	384	23	better	well	ADV
gujaf-139	384	24	informed	inform	VERB
gujaf-139	384	25	.	.	PUNCT
gujaf-139	385	1	according	accord	VERB
gujaf-139	385	2	to	to	ADP
gujaf-139	385	3	hayes	hayes	PROPN
gujaf-139	385	4	,	,	PUNCT
gujaf-139	385	5	schilder	schilder	PROPN
gujaf-139	385	6	,	,	PUNCT
gujaf-139	385	7	dassen	dassen	NOUN
gujaf-139	385	8	,	,	PUNCT
gujaf-139	385	9	and	and	CCONJ
gujaf-139	385	10	wallage	wallage	NOUN
gujaf-139	385	11	(	(	PUNCT
gujaf-139	385	12	1999	1999	NUM
gujaf-139	385	13	)	)	PUNCT
gujaf-139	385	14	,	,	PUNCT
gujaf-139	385	15	they	they	PRON
gujaf-139	385	16	20	20	NUM
gujaf-139	385	17	explained	explain	VERB
gujaf-139	385	18	that	that	SCONJ
gujaf-139	385	19	the	the	DET
gujaf-139	385	20	agency	agency	NOUN
gujaf-139	385	21	theory	theory	NOUN
gujaf-139	385	22	could	could	AUX
gujaf-139	385	23	be	be	AUX
gujaf-139	385	24	used	use	VERB
gujaf-139	385	25	to	to	PART
gujaf-139	385	26	explain	explain	VERB
gujaf-139	385	27	the	the	DET
gujaf-139	385	28	supply	supply	NOUN
gujaf-139	385	29	side	side	NOUN
gujaf-139	385	30	of	of	ADP
gujaf-139	385	31	the	the	DET
gujaf-139	385	32	audit	audit	NOUN
gujaf-139	385	33	market	market	NOUN
gujaf-139	385	34	.	.	PUNCT
gujaf-139	386	1	the	the	DET
gujaf-139	386	2	effectiveness	effectiveness	NOUN
gujaf-139	386	3	of	of	ADP
gujaf-139	386	4	the	the	DET
gujaf-139	386	5	auditor	auditor	NOUN
gujaf-139	386	6	to	to	ADP
gujaf-139	386	7	the	the	DET
gujaf-139	386	8	third	third	ADJ
gujaf-139	386	9	party	party	NOUN
gujaf-139	386	10	is	be	AUX
gujaf-139	386	11	determined	determine	VERB
gujaf-139	386	12	by	by	ADP
gujaf-139	386	13	the	the	DET
gujaf-139	386	14	probability	probability	NOUN
gujaf-139	386	15	that	that	SCONJ
gujaf-139	386	16	the	the	DET
gujaf-139	386	17	independent	independent	ADJ
gujaf-139	386	18	auditor	auditor	NOUN
gujaf-139	386	19	will	will	AUX
gujaf-139	386	20	detect	detect	VERB
gujaf-139	386	21	fraudulent	fraudulent	ADJ
gujaf-139	386	22	acts	act	NOUN
gujaf-139	386	23	or	or	CCONJ
gujaf-139	386	24	errors	error	NOUN
gujaf-139	386	25	and	and	CCONJ
gujaf-139	386	26	the	the	DET
gujaf-139	386	27	auditor	auditor	NOUN
gujaf-139	386	28	’s	’s	PART
gujaf-139	386	29	willingness	willingness	NOUN
gujaf-139	386	30	to	to	PART
gujaf-139	386	31	disclose	disclose	VERB
gujaf-139	386	32	the	the	DET
gujaf-139	386	33	fraudulent	fraudulent	ADJ
gujaf-139	386	34	practices	practice	NOUN
gujaf-139	386	35	.	.	PUNCT
gujaf-139	387	1	however	however	ADV
gujaf-139	387	2	,	,	PUNCT
gujaf-139	387	3	auditors	auditor	NOUN
gujaf-139	387	4	are	be	AUX
gujaf-139	387	5	independent	independent	ADJ
gujaf-139	387	6	third	third	ADJ
gujaf-139	387	7	parties	party	NOUN
gujaf-139	387	8	are	be	AUX
gujaf-139	387	9	installed	instal	VERB
gujaf-139	387	10	to	to	PART
gujaf-139	387	11	operate	operate	VERB
gujaf-139	387	12	essentially	essentially	ADV
gujaf-139	387	13	for	for	ADP
gujaf-139	387	14	the	the	DET
gujaf-139	387	15	interest	interest	NOUN
gujaf-139	387	16	of	of	ADP
gujaf-139	387	17	the	the	DET
gujaf-139	387	18	principal	principal	NOUN
gujaf-139	387	19	and	and	CCONJ
gujaf-139	387	20	protection	protection	NOUN
gujaf-139	387	21	of	of	ADP
gujaf-139	387	22	the	the	DET
gujaf-139	387	23	principal	principal	ADJ
gujaf-139	387	24	interest	interest	NOUN
gujaf-139	387	25	from	from	ADP
gujaf-139	387	26	the	the	DET
gujaf-139	387	27	wrong	wrong	ADJ
gujaf-139	387	28	treatment	treatment	NOUN
gujaf-139	387	29	by	by	ADP
gujaf-139	387	30	its	its	PRON
gujaf-139	387	31	agent	agent	NOUN
gujaf-139	387	32	.	.	PUNCT
gujaf-139	388	1	it	it	PRON
gujaf-139	388	2	is	be	AUX
gujaf-139	388	3	of	of	ADP
gujaf-139	388	4	necessity	necessity	NOUN
gujaf-139	388	5	that	that	SCONJ
gujaf-139	388	6	the	the	DET
gujaf-139	388	7	third	third	ADJ
gujaf-139	388	8	party	party	NOUN
gujaf-139	388	9	performed	perform	VERB
gujaf-139	388	10	their	their	PRON
gujaf-139	388	11	responsibilities	responsibility	NOUN
gujaf-139	388	12	effectively	effectively	ADV
gujaf-139	388	13	.	.	PUNCT
gujaf-139	389	1	3	3	X
gujaf-139	389	2	.	.	X
gujaf-139	389	3	methodology	methodology	NOUN
gujaf-139	389	4	and	and	CCONJ
gujaf-139	389	5	model	model	NOUN
gujaf-139	389	6	specification	specification	NOUN
gujaf-139	389	7	survey	survey	NOUN
gujaf-139	389	8	design	design	NOUN
gujaf-139	389	9	was	be	AUX
gujaf-139	389	10	employed	employ	VERB
gujaf-139	389	11	in	in	ADP
gujaf-139	389	12	this	this	DET
gujaf-139	389	13	research	research	NOUN
gujaf-139	389	14	because	because	SCONJ
gujaf-139	389	15	it	it	PRON
gujaf-139	389	16	is	be	AUX
gujaf-139	389	17	suitable	suitable	ADJ
gujaf-139	389	18	for	for	ADP
gujaf-139	389	19	this	this	DET
gujaf-139	389	20	kind	kind	NOUN
gujaf-139	389	21	of	of	ADP
gujaf-139	389	22	study	study	NOUN
gujaf-139	389	23	.	.	PUNCT
gujaf-139	390	1	this	this	PRON
gujaf-139	390	2	is	be	AUX
gujaf-139	390	3	because	because	SCONJ
gujaf-139	390	4	the	the	DET
gujaf-139	390	5	study	study	NOUN
gujaf-139	390	6	employed	employ	VERB
gujaf-139	390	7	the	the	DET
gujaf-139	390	8	perceptions	perception	NOUN
gujaf-139	390	9	of	of	ADP
gujaf-139	390	10	the	the	DET
gujaf-139	390	11	respondents	respondent	NOUN
gujaf-139	390	12	in	in	ADP
gujaf-139	390	13	achieving	achieve	VERB
gujaf-139	390	14	the	the	DET
gujaf-139	390	15	stated	state	VERB
gujaf-139	390	16	objectives	objective	NOUN
gujaf-139	390	17	.	.	PUNCT
gujaf-139	391	1	the	the	DET
gujaf-139	391	2	population	population	NOUN
gujaf-139	391	3	of	of	ADP
gujaf-139	391	4	this	this	DET
gujaf-139	391	5	study	study	NOUN
gujaf-139	391	6	is	be	AUX
gujaf-139	391	7	made	make	VERB
gujaf-139	391	8	were	be	AUX
gujaf-139	391	9	auditors	auditor	NOUN
gujaf-139	391	10	in	in	ADP
gujaf-139	391	11	government	government	NOUN
gujaf-139	391	12	institutions	institution	NOUN
gujaf-139	391	13	in	in	ADP
gujaf-139	391	14	edo	edo	PROPN
gujaf-139	391	15	and	and	CCONJ
gujaf-139	391	16	delta	delta	PROPN
gujaf-139	391	17	states	state	NOUN
gujaf-139	391	18	in	in	ADP
gujaf-139	391	19	south	south	PROPN
gujaf-139	391	20	-	-	PUNCT
gujaf-139	391	21	south	south	NOUN
gujaf-139	391	22	nigeria	nigeria	PROPN
gujaf-139	391	23	,	,	PUNCT
gujaf-139	391	24	and	and	CCONJ
gujaf-139	391	25	enugu	enugu	PROPN
gujaf-139	391	26	and	and	CCONJ
gujaf-139	391	27	anambra	anambra	PROPN
gujaf-139	391	28	states	states	PROPN
gujaf-139	391	29	in	in	ADP
gujaf-139	391	30	south	south	PROPN
gujaf-139	391	31	-	-	PUNCT
gujaf-139	391	32	east	east	PROPN
gujaf-139	391	33	nigeria	nigeria	PROPN
gujaf-139	391	34	.	.	PUNCT
gujaf-139	392	1	these	these	DET
gujaf-139	392	2	states	state	NOUN
gujaf-139	392	3	were	be	AUX
gujaf-139	392	4	selected	select	VERB
gujaf-139	392	5	for	for	ADP
gujaf-139	392	6	this	this	DET
gujaf-139	392	7	study	study	NOUN
gujaf-139	392	8	for	for	ADP
gujaf-139	392	9	the	the	DET
gujaf-139	392	10	reason	reason	NOUN
gujaf-139	392	11	that	that	SCONJ
gujaf-139	392	12	they	they	PRON
gujaf-139	392	13	were	be	AUX
gujaf-139	392	14	convenient	convenient	ADJ
gujaf-139	392	15	for	for	ADP
gujaf-139	392	16	the	the	DET
gujaf-139	392	17	researcher	researcher	NOUN
gujaf-139	392	18	.	.	PUNCT
gujaf-139	393	1	the	the	DET
gujaf-139	393	2	population	population	NOUN
gujaf-139	393	3	consists	consist	VERB
gujaf-139	393	4	of	of	ADP
gujaf-139	393	5	six	six	NUM
gujaf-139	393	6	hundred	hundred	NUM
gujaf-139	393	7	and	and	CCONJ
gujaf-139	393	8	fifty	fifty	NUM
gujaf-139	393	9	-	-	PUNCT
gujaf-139	393	10	four	four	NUM
gujaf-139	393	11	(	(	PUNCT
gujaf-139	393	12	654	654	NUM
gujaf-139	393	13	)	)	PUNCT
gujaf-139	393	14	auditors	auditor	NOUN
gujaf-139	393	15	.	.	PUNCT
gujaf-139	394	1	the	the	DET
gujaf-139	394	2	researcher	researcher	NOUN
gujaf-139	394	3	employed	employ	VERB
gujaf-139	394	4	the	the	DET
gujaf-139	394	5	cronbach	cronbach	NOUN
gujaf-139	394	6	’s	’s	PART
gujaf-139	394	7	alpha	alpha	ADJ
gujaf-139	394	8	statistical	statistical	ADJ
gujaf-139	394	9	tool	tool	NOUN
gujaf-139	394	10	in	in	ADP
gujaf-139	394	11	determining	determine	VERB
gujaf-139	394	12	reliability	reliability	NOUN
gujaf-139	394	13	.	.	PUNCT
gujaf-139	395	1	the	the	DET
gujaf-139	395	2	result	result	NOUN
gujaf-139	395	3	showed	show	VERB
gujaf-139	395	4	reliability	reliability	NOUN
gujaf-139	395	5	of	of	ADP
gujaf-139	395	6	0.711	0.711	NUM
gujaf-139	395	7	.	.	PUNCT
gujaf-139	396	1	the	the	DET
gujaf-139	396	2	sample	sample	NOUN
gujaf-139	396	3	sizes	size	NOUN
gujaf-139	396	4	of	of	ADP
gujaf-139	396	5	one	one	NUM
gujaf-139	396	6	hundred	hundred	NUM
gujaf-139	396	7	and	and	CCONJ
gujaf-139	396	8	two	two	NUM
gujaf-139	396	9	(	(	PUNCT
gujaf-139	396	10	102	102	NUM
gujaf-139	396	11	)	)	PUNCT
gujaf-139	396	12	(	(	PUNCT
gujaf-139	396	13	auditors	auditor	NOUN
gujaf-139	396	14	in	in	ADP
gujaf-139	396	15	audit	audit	NOUN
gujaf-139	396	16	practice	practice	NOUN
gujaf-139	396	17	in	in	ADP
gujaf-139	396	18	the	the	DET
gujaf-139	396	19	public	public	ADJ
gujaf-139	396	20	sector	sector	NOUN
gujaf-139	396	21	)	)	PUNCT
gujaf-139	396	22	.	.	PUNCT
gujaf-139	397	1	the	the	DET
gujaf-139	397	2	convenience	convenience	NOUN
gujaf-139	397	3	sampling	sample	VERB
gujaf-139	397	4	technique	technique	NOUN
gujaf-139	397	5	(	(	PUNCT
gujaf-139	397	6	cst	cst	PROPN
gujaf-139	397	7	)	)	PUNCT
gujaf-139	397	8	was	be	AUX
gujaf-139	397	9	employed	employ	VERB
gujaf-139	397	10	.	.	PUNCT
gujaf-139	398	1	table	table	NOUN
gujaf-139	398	2	,	,	PUNCT
gujaf-139	398	3	simple	simple	ADJ
gujaf-139	398	4	percentage	percentage	NOUN
gujaf-139	398	5	,	,	PUNCT
gujaf-139	398	6	and	and	CCONJ
gujaf-139	398	7	chart	chart	NOUN
gujaf-139	398	8	were	be	AUX
gujaf-139	398	9	used	use	VERB
gujaf-139	398	10	in	in	ADP
gujaf-139	398	11	analysing	analyse	VERB
gujaf-139	398	12	the	the	DET
gujaf-139	398	13	data	datum	NOUN
gujaf-139	398	14	collected	collect	VERB
gujaf-139	398	15	.	.	PUNCT
gujaf-139	399	1	the	the	DET
gujaf-139	399	2	pearson	pearson	PROPN
gujaf-139	399	3	product	product	PROPN
gujaf-139	399	4	moment	moment	NOUN
gujaf-139	399	5	correlation	correlation	NOUN
gujaf-139	399	6	analysis	analysis	NOUN
gujaf-139	399	7	was	be	AUX
gujaf-139	399	8	employed	employ	VERB
gujaf-139	399	9	in	in	ADP
gujaf-139	399	10	analysing	analyse	VERB
gujaf-139	399	11	the	the	DET
gujaf-139	399	12	hypotheses	hypothesis	NOUN
gujaf-139	399	13	.	.	PUNCT
gujaf-139	400	1	effective	effective	ADJ
gujaf-139	400	2	auditing	auditing	NOUN
gujaf-139	400	3	was	be	AUX
gujaf-139	400	4	proxy	proxy	VERB
gujaf-139	400	5	by	by	ADP
gujaf-139	400	6	five	five	NUM
gujaf-139	400	7	indicators	indicator	NOUN
gujaf-139	400	8	.	.	PUNCT
gujaf-139	401	1	in	in	ADP
gujaf-139	401	2	selecting	select	VERB
gujaf-139	401	3	the	the	DET
gujaf-139	401	4	sample	sample	NOUN
gujaf-139	401	5	size	size	NOUN
gujaf-139	401	6	for	for	ADP
gujaf-139	401	7	this	this	DET
gujaf-139	401	8	study	study	NOUN
gujaf-139	401	9	,	,	PUNCT
gujaf-139	401	10	the	the	DET
gujaf-139	401	11	okpanachi	okpanachi	ADJ
gujaf-139	401	12	(	(	PUNCT
gujaf-139	401	13	2011	2011	NUM
gujaf-139	401	14	)	)	PUNCT
gujaf-139	401	15	(	(	PUNCT
gujaf-139	401	16	cited	cite	VERB
gujaf-139	401	17	in	in	ADP
gujaf-139	401	18	chigo	chigo	NOUN
gujaf-139	401	19	and	and	CCONJ
gujaf-139	401	20	ijeoma	ijeoma	NOUN
gujaf-139	401	21	,	,	PUNCT
gujaf-139	401	22	2017	2017	NUM
gujaf-139	401	23	)	)	PUNCT
gujaf-139	401	24	restructured	restructure	VERB
gujaf-139	401	25	yemane	yemane	NOUN
gujaf-139	401	26	(	(	PUNCT
gujaf-139	401	27	1967	1967	NUM
gujaf-139	401	28	)	)	PUNCT
gujaf-139	401	29	sampling	sample	VERB
gujaf-139	401	30	model	model	NOUN
gujaf-139	401	31	is	be	AUX
gujaf-139	401	32	employed	employ	VERB
gujaf-139	401	33	to	to	PART
gujaf-139	401	34	justify	justify	VERB
gujaf-139	401	35	the	the	DET
gujaf-139	401	36	sufficiency	sufficiency	NOUN
gujaf-139	401	37	of	of	ADP
gujaf-139	401	38	the	the	DET
gujaf-139	401	39	sample	sample	NOUN
gujaf-139	401	40	size	size	NOUN
gujaf-139	401	41	.	.	PUNCT
gujaf-139	402	1	the	the	DET
gujaf-139	402	2	formula	formula	NOUN
gujaf-139	402	3	applied	apply	VERB
gujaf-139	402	4	is	be	AUX
gujaf-139	402	5	given	give	VERB
gujaf-139	402	6	as	as	ADP
gujaf-139	402	7	n	n	NOUN
gujaf-139	402	8	=	=	SYM
gujaf-139	402	9	n	n	PROPN
gujaf-139	402	10	/	/	SYM
gujaf-139	402	11	(	(	PUNCT
gujaf-139	402	12	3	3	NUM
gujaf-139	402	13	+	+	CCONJ
gujaf-139	402	14	n	n	PRON
gujaf-139	402	15	e2	e2	NOUN
gujaf-139	402	16	)	)	PUNCT
gujaf-139	402	17	where	where	SCONJ
gujaf-139	402	18	n	n	NOUN
gujaf-139	402	19	=	=	SYM
gujaf-139	402	20	number	number	NOUN
gujaf-139	402	21	of	of	ADP
gujaf-139	402	22	samples	sample	NOUN
gujaf-139	402	23	,	,	PUNCT
gujaf-139	402	24	n	n	NOUN
gujaf-139	402	25	=	=	SYM
gujaf-139	402	26	total	total	ADJ
gujaf-139	402	27	population	population	NOUN
gujaf-139	402	28	,	,	PUNCT
gujaf-139	402	29	e	e	X
gujaf-139	402	30	=	=	NOUN
gujaf-139	402	31	error	error	NOUN
gujaf-139	402	32	tolerance	tolerance	NOUN
gujaf-139	402	33	and	and	CCONJ
gujaf-139	402	34	3	3	NUM
gujaf-139	402	35	=	=	NUM
gujaf-139	402	36	adjusted	adjust	VERB
gujaf-139	402	37	constant	constant	ADJ
gujaf-139	402	38	.	.	PUNCT
gujaf-139	403	1	the	the	DET
gujaf-139	403	2	above	above	ADJ
gujaf-139	403	3	population	population	NOUN
gujaf-139	403	4	is	be	AUX
gujaf-139	403	5	654	654	NUM
gujaf-139	403	6	at	at	ADP
gujaf-139	403	7	5	5	NUM
gujaf-139	403	8	%	%	NOUN
gujaf-139	403	9	significant	significant	ADJ
gujaf-139	403	10	level	level	NOUN
gujaf-139	403	11	,	,	PUNCT
gujaf-139	403	12	=	=	SYM
gujaf-139	403	13	654/	654/	NUM
gujaf-139	403	14	3	3	NUM
gujaf-139	403	15	+	+	NUM
gujaf-139	403	16	654	654	NUM
gujaf-139	403	17	(	(	PUNCT
gujaf-139	403	18	0.05)2	0.05)2	NUM
gujaf-139	403	19	=	=	SYM
gujaf-139	403	20	141.10032362	141.10032362	NUM
gujaf-139	403	21	=	=	SYM
gujaf-139	403	22	141	141	NUM
gujaf-139	403	23	approximately	approximately	ADV
gujaf-139	403	24	the	the	DET
gujaf-139	403	25	kumasam	kumasam	PROPN
gujaf-139	403	26	’s	’s	PART
gujaf-139	403	27	allocation	allocation	NOUN
gujaf-139	403	28	formula	formula	NOUN
gujaf-139	403	29	was	be	AUX
gujaf-139	403	30	employed	employ	VERB
gujaf-139	403	31	.	.	PUNCT
gujaf-139	404	1	auditors	auditor	NOUN
gujaf-139	404	2	sample	sample	VERB
gujaf-139	404	3	size	size	NOUN
gujaf-139	404	4	copies	copy	NOUN
gujaf-139	404	5	of	of	ADP
gujaf-139	404	6	filled	fill	VERB
gujaf-139	404	7	questionnaire	questionnaire	NOUN
gujaf-139	404	8	response	response	NOUN
gujaf-139	404	9	rate	rate	NOUN
gujaf-139	404	10	south	south	PROPN
gujaf-139	404	11	-	-	PUNCT
gujaf-139	404	12	south	south	NOUN
gujaf-139	404	13	71	71	NUM
gujaf-139	404	14	62	62	NUM
gujaf-139	404	15	south	south	NOUN
gujaf-139	404	16	-	-	PUNCT
gujaf-139	404	17	east	east	NOUN
gujaf-139	404	18	70	70	NUM
gujaf-139	404	19	40	40	NUM
gujaf-139	404	20	total	total	NOUN
gujaf-139	404	21	141	141	NUM
gujaf-139	404	22	102	102	NUM
gujaf-139	404	23	72.340425532	72.340425532	NUM
gujaf-139	404	24	%	%	NOUN
gujaf-139	404	25	source	source	NOUN
gujaf-139	404	26	(	(	PUNCT
gujaf-139	404	27	fieldwork	fieldwork	NOUN
gujaf-139	404	28	)	)	PUNCT
gujaf-139	404	29	21	21	NUM
gujaf-139	404	30	syscup	syscup	NOUN
gujaf-139	404	31	=	=	SYM
gujaf-139	404	32	f(eaud%)	f(eaud%)	NOUN
gujaf-139	404	33	…	…	PUNCT
gujaf-139	404	34	…	…	PUNCT
gujaf-139	404	35	…	…	PUNCT
gujaf-139	404	36	…	…	PUNCT
gujaf-139	404	37	…	…	PUNCT
gujaf-139	404	38	…	…	PUNCT
gujaf-139	404	39	…	…	PUNCT
gujaf-139	404	40	…	…	PUNCT
gujaf-139	404	41	…	…	PUNCT
gujaf-139	404	42	..	..	PUNCT
gujaf-139	404	43	…	…	PUNCT
gujaf-139	404	44	…	…	PUNCT
gujaf-139	404	45	…	…	PUNCT
gujaf-139	404	46	…	…	PUNCT
gujaf-139	404	47	…	…	PUNCT
gujaf-139	404	48	…	…	PUNCT
gujaf-139	404	49	…	…	PUNCT
gujaf-139	404	50	…	…	PUNCT
gujaf-139	404	51	…	…	PUNCT
gujaf-139	404	52	..	..	PUNCT
gujaf-139	404	53	…	…	PUNCT
gujaf-139	404	54	…	…	PUNCT
gujaf-139	404	55	…	…	PUNCT
gujaf-139	404	56	…	…	PUNCT
gujaf-139	404	57	…	…	PUNCT
gujaf-139	404	58	…	…	SYM
gujaf-139	404	59	(1	(1	X
gujaf-139	404	60	)	)	PUNCT
gujaf-139	404	61	syscup	syscup	NOUN
gujaf-139	405	1	=	=	SYM
gujaf-139	405	2	systematic	systematic	ADJ
gujaf-139	405	3	corruption	corruption	NOUN
gujaf-139	405	4	reduction	reduction	NOUN
gujaf-139	405	5	eaud%=	eaud%=	ADJ
gujaf-139	405	6	effective	effective	ADJ
gujaf-139	405	7	auditing	auditing	NOUN
gujaf-139	405	8	eaud%=f(audind	eaud%=f(audind	NOUN
gujaf-139	405	9	,	,	PUNCT
gujaf-139	405	10	audtsz	audtsz	ADJ
gujaf-139	405	11	,	,	PUNCT
gujaf-139	405	12	audqual	audqual	NOUN
gujaf-139	405	13	,	,	PUNCT
gujaf-139	405	14	audegad)	audegad)	PROPN
gujaf-139	405	15	…	…	X
gujaf-139	405	16	…	…	PUNCT
gujaf-139	405	17	…	…	PUNCT
gujaf-139	405	18	..	..	PUNCT
gujaf-139	405	19	…	…	PUNCT
gujaf-139	405	20	…	…	PUNCT
gujaf-139	405	21	…	…	PUNCT
gujaf-139	405	22	…	…	PUNCT
gujaf-139	405	23	.(2	.(2	NUM
gujaf-139	405	24	)	)	PUNCT
gujaf-139	405	25	eaud%	eaud%	PUNCT
gujaf-139	406	1	=	=	PUNCT
gujaf-139	406	2	a+b1+b2audind%%	a+b1+b2audind%%	PROPN
gujaf-139	406	3	+	+	ADJ
gujaf-139	406	4	b3audtsz%%%+b4audqual%%%%+	b3audtsz%%%+b4audqual%%%%+	NOUN
gujaf-139	406	5	b6audrep%%%%%%	b6audrep%%%%%%	ADP
gujaf-139	406	6	+	+	NOUN
gujaf-139	406	7	e	e	NOUN
gujaf-139	406	8	…	…	PUNCT
gujaf-139	406	9	…	…	PUNCT
gujaf-139	406	10	..	..	PUNCT
gujaf-139	406	11	(3	(3	PUNCT
gujaf-139	406	12	)	)	PUNCT
gujaf-139	406	13	a	a	DET
gujaf-139	406	14	=	=	NOUN
gujaf-139	406	15	constant	constant	ADJ
gujaf-139	406	16	,	,	PUNCT
gujaf-139	406	17	b1	b1	NOUN
gujaf-139	406	18	=	=	NOUN
gujaf-139	406	19	coefficient	coefficient	NOUN
gujaf-139	406	20	,	,	PUNCT
gujaf-139	406	21	audrep=	audrep=	NUM
gujaf-139	406	22	auditor	auditor	NOUN
gujaf-139	406	23	’s	’s	PART
gujaf-139	406	24	conventional	conventional	ADJ
gujaf-139	406	25	and	and	CCONJ
gujaf-139	406	26	egad	egad	VERB
gujaf-139	406	27	report	report	NOUN
gujaf-139	406	28	,	,	PUNCT
gujaf-139	406	29	audqual=	audqual=	NUM
gujaf-139	406	30	auditors	auditor	NOUN
gujaf-139	406	31	compedence	compedence	NOUN
gujaf-139	406	32	,	,	PUNCT
gujaf-139	406	33	audtsz=	audtsz=	NUM
gujaf-139	406	34	audit	audit	NOUN
gujaf-139	406	35	time	time	NOUN
gujaf-139	406	36	and	and	CCONJ
gujaf-139	406	37	sample	sample	NOUN
gujaf-139	406	38	size	size	NOUN
gujaf-139	406	39	,	,	PUNCT
gujaf-139	406	40	detcup=	detcup=	NUM
gujaf-139	406	41	detection	detection	NOUN
gujaf-139	406	42	of	of	ADP
gujaf-139	406	43	corruption	corruption	NOUN
gujaf-139	406	44	by	by	ADP
gujaf-139	406	45	the	the	DET
gujaf-139	406	46	auditors	auditor	NOUN
gujaf-139	406	47	,	,	PUNCT
gujaf-139	406	48	audind	audind	NOUN
gujaf-139	406	49	=	=	NOUN
gujaf-139	406	50	auditors	auditor	NOUN
gujaf-139	406	51	independence	independence	VERB
gujaf-139	406	52	4.0	4.0	NUM
gujaf-139	406	53	data	datum	NOUN
gujaf-139	406	54	analysis	analysis	NOUN
gujaf-139	406	55	and	and	CCONJ
gujaf-139	406	56	presentation	presentation	NOUN
gujaf-139	406	57	table	table	NOUN
gujaf-139	406	58	4.0	4.0	NUM
gujaf-139	406	59	professional	professional	ADJ
gujaf-139	406	60	qualifications	qualification	NOUN
gujaf-139	406	61	of	of	ADP
gujaf-139	406	62	auditors	auditor	NOUN
gujaf-139	406	63	in	in	ADP
gujaf-139	406	64	percentages	percentage	NOUN
gujaf-139	406	65	.	.	PUNCT
gujaf-139	407	1	source	source	NOUN
gujaf-139	407	2	:	:	PUNCT
gujaf-139	407	3	authors	author	NOUN
gujaf-139	407	4	extraction	extraction	VERB
gujaf-139	407	5	2022	2022	NUM
gujaf-139	407	6	.	.	PUNCT
gujaf-139	408	1	from	from	ADP
gujaf-139	408	2	chart	chart	NOUN
gujaf-139	408	3	4.2	4.2	NUM
gujaf-139	408	4	,	,	PUNCT
gujaf-139	408	5	24.1	24.1	NUM
gujaf-139	408	6	%	%	NOUN
gujaf-139	408	7	of	of	ADP
gujaf-139	408	8	auditors	auditor	NOUN
gujaf-139	408	9	in	in	ADP
gujaf-139	408	10	edo	edo	PROPN
gujaf-139	408	11	state	state	NOUN
gujaf-139	408	12	auditors	auditor	NOUN
gujaf-139	408	13	are	be	AUX
gujaf-139	408	14	anan	anan	PROPN
gujaf-139	408	15	members	member	NOUN
gujaf-139	408	16	.	.	PUNCT
gujaf-139	409	1	55.6	55.6	NUM
gujaf-139	409	2	%	%	NOUN
gujaf-139	409	3	of	of	ADP
gujaf-139	409	4	the	the	DET
gujaf-139	409	5	auditors	auditor	NOUN
gujaf-139	409	6	in	in	ADP
gujaf-139	409	7	anambra	anambra	PROPN
gujaf-139	409	8	state	state	PROPN
gujaf-139	409	9	are	be	AUX
gujaf-139	409	10	anan	anan	PROPN
gujaf-139	409	11	members	member	NOUN
gujaf-139	409	12	followed	follow	VERB
gujaf-139	409	13	by	by	ADP
gujaf-139	409	14	delta	delta	PROPN
gujaf-139	409	15	state	state	NOUN
gujaf-139	409	16	with	with	ADP
gujaf-139	409	17	50	50	NUM
gujaf-139	409	18	%	%	NOUN
gujaf-139	409	19	and	and	CCONJ
gujaf-139	409	20	enugu	enugu	PROPN
gujaf-139	409	21	state	state	NOUN
gujaf-139	409	22	with	with	ADP
gujaf-139	409	23	46.7	46.7	NUM
gujaf-139	409	24	%	%	NOUN
gujaf-139	409	25	anan	anan	PROPN
gujaf-139	409	26	membership	membership	PROPN
gujaf-139	409	27	.	.	PUNCT
gujaf-139	410	1	3.3	3.3	NUM
gujaf-139	410	2	%	%	NOUN
gujaf-139	410	3	of	of	ADP
gujaf-139	410	4	auditors	auditor	NOUN
gujaf-139	410	5	in	in	ADP
gujaf-139	410	6	delta	delta	PROPN
gujaf-139	410	7	state	state	NOUN
gujaf-139	410	8	are	be	AUX
gujaf-139	410	9	ican	ican	ADJ
gujaf-139	410	10	members	member	NOUN
gujaf-139	410	11	while	while	SCONJ
gujaf-139	410	12	16.7	16.7	NUM
gujaf-139	410	13	%	%	NOUN
gujaf-139	410	14	of	of	ADP
gujaf-139	410	15	the	the	DET
gujaf-139	410	16	auditors	auditor	NOUN
gujaf-139	410	17	in	in	ADP
gujaf-139	410	18	enugu	enugu	PROPN
gujaf-139	410	19	state	state	NOUN
gujaf-139	410	20	are	be	AUX
gujaf-139	410	21	ican	ican	ADJ
gujaf-139	410	22	members	member	NOUN
gujaf-139	410	23	.	.	PUNCT
gujaf-139	411	1	enugu	enugu	PROPN
gujaf-139	411	2	state	state	NOUN
gujaf-139	411	3	is	be	AUX
gujaf-139	411	4	followed	follow	VERB
gujaf-139	411	5	by	by	ADP
gujaf-139	411	6	anambra	anambra	PROPN
gujaf-139	411	7	state	state	NOUN
gujaf-139	411	8	with	with	ADP
gujaf-139	411	9	11.1	11.1	NUM
gujaf-139	411	10	%	%	NOUN
gujaf-139	411	11	and	and	CCONJ
gujaf-139	411	12	edo	edo	PROPN
gujaf-139	411	13	state	state	NOUN
gujaf-139	411	14	with	with	ADP
gujaf-139	411	15	10.3	10.3	NUM
gujaf-139	411	16	%	%	NOUN
gujaf-139	411	17	ican	ican	ADJ
gujaf-139	411	18	membership	membership	NOUN
gujaf-139	411	19	.	.	PUNCT
gujaf-139	412	1	22.1	22.1	NUM
gujaf-139	412	2	%	%	NOUN
gujaf-139	412	3	of	of	ADP
gujaf-139	412	4	the	the	DET
gujaf-139	412	5	respondents	respondent	NOUN
gujaf-139	412	6	from	from	ADP
gujaf-139	412	7	south	south	ADJ
gujaf-139	412	8	-	-	PUNCT
gujaf-139	412	9	south	south	NOUN
gujaf-139	412	10	nigeria	nigeria	PROPN
gujaf-139	412	11	are	be	AUX
gujaf-139	412	12	anan	anan	PROPN
gujaf-139	412	13	members	member	NOUN
gujaf-139	412	14	while	while	SCONJ
gujaf-139	412	15	19.4	19.4	NUM
gujaf-139	412	16	%	%	NOUN
gujaf-139	412	17	of	of	ADP
gujaf-139	412	18	auditors	auditor	NOUN
gujaf-139	412	19	from	from	ADP
gujaf-139	412	20	south	south	ADJ
gujaf-139	412	21	-	-	PUNCT
gujaf-139	412	22	east	east	NOUN
gujaf-139	412	23	nigeria	nigeria	PROPN
gujaf-139	412	24	are	be	AUX
gujaf-139	412	25	anan	anan	PROPN
gujaf-139	412	26	members	member	NOUN
gujaf-139	412	27	.	.	PUNCT
gujaf-139	413	1	4.1	4.1	NUM
gujaf-139	413	2	%	%	NOUN
gujaf-139	413	3	of	of	ADP
gujaf-139	413	4	the	the	DET
gujaf-139	413	5	auditors	auditor	NOUN
gujaf-139	413	6	from	from	ADP
gujaf-139	413	7	south	south	ADJ
gujaf-139	413	8	-	-	PUNCT
gujaf-139	413	9	south	south	NOUN
gujaf-139	413	10	nigeria	nigeria	PROPN
gujaf-139	413	11	possessed	possess	VERB
gujaf-139	413	12	ican	ican	ADJ
gujaf-139	413	13	membership	membership	NOUN
gujaf-139	413	14	while	while	SCONJ
gujaf-139	413	15	6.1	6.1	NUM
gujaf-139	413	16	%	%	NOUN
gujaf-139	413	17	of	of	ADP
gujaf-139	413	18	the	the	DET
gujaf-139	413	19	auditors	auditor	NOUN
gujaf-139	413	20	from	from	ADP
gujaf-139	413	21	south	south	ADJ
gujaf-139	413	22	-	-	PUNCT
gujaf-139	413	23	east	east	PROPN
gujaf-139	413	24	nigeria	nigeria	PROPN
gujaf-139	413	25	possessed	possess	VERB
gujaf-139	413	26	ican	ican	ADJ
gujaf-139	413	27	membership	membership	NOUN
gujaf-139	413	28	.	.	PUNCT
gujaf-139	414	1	finally	finally	ADV
gujaf-139	414	2	,	,	PUNCT
gujaf-139	414	3	41.8	41.8	NUM
gujaf-139	414	4	%	%	NOUN
gujaf-139	414	5	of	of	ADP
gujaf-139	414	6	the	the	DET
gujaf-139	414	7	total	total	ADJ
gujaf-139	414	8	auditors	auditor	NOUN
gujaf-139	414	9	had	have	VERB
gujaf-139	414	10	anan	anan	PROPN
gujaf-139	414	11	membership	membership	PROPN
gujaf-139	414	12	while	while	SCONJ
gujaf-139	414	13	10.2	10.2	NUM
gujaf-139	414	14	%	%	NOUN
gujaf-139	414	15	of	of	ADP
gujaf-139	414	16	the	the	DET
gujaf-139	414	17	total	total	ADJ
gujaf-139	414	18	auditors	auditor	NOUN
gujaf-139	414	19	are	be	AUX
gujaf-139	414	20	ican	ican	ADJ
gujaf-139	414	21	members	member	NOUN
gujaf-139	414	22	.	.	PUNCT
gujaf-139	415	1	0	0	NUM
gujaf-139	416	1	10	10	NUM
gujaf-139	416	2	20	20	NUM
gujaf-139	416	3	30	30	NUM
gujaf-139	416	4	40	40	NUM
gujaf-139	416	5	50	50	NUM
gujaf-139	416	6	60	60	NUM
gujaf-139	416	7	24.1	24.1	NUM
gujaf-139	416	8	50	50	NUM
gujaf-139	416	9	46.7	46.7	NUM
gujaf-139	416	10	55.6	55.6	NUM
gujaf-139	416	11	22.1	22.1	NUM
gujaf-139	416	12	19.4	19.4	NUM
gujaf-139	416	13	41.8	41.8	NUM
gujaf-139	416	14	10.3	10.3	NUM
gujaf-139	416	15	3.3	3.3	NUM
gujaf-139	416	16	16.7	16.7	NUM
gujaf-139	416	17	11.1	11.1	NUM
gujaf-139	416	18	4.1	4.1	NUM
gujaf-139	416	19	6.1	6.1	NUM
gujaf-139	416	20	10.210.3	10.210.3	NUM
gujaf-139	416	21	6.7	6.7	NUM
gujaf-139	416	22	3.3	3.3	NUM
gujaf-139	416	23	11.1	11.1	NUM
gujaf-139	416	24	5.1	5.1	NUM
gujaf-139	416	25	1.02	1.02	NUM
gujaf-139	416	26	6.1	6.1	NUM
gujaf-139	416	27	anan	anan	PROPN
gujaf-139	416	28	ican	ican	VERB
gujaf-139	416	29	others	other	NOUN
gujaf-139	416	30	22	22	NUM
gujaf-139	416	31	table	table	NOUN
gujaf-139	416	32	4.2	4.2	NUM
gujaf-139	416	33	educational	educational	ADJ
gujaf-139	416	34	qualification	qualification	NOUN
gujaf-139	416	35	of	of	ADP
gujaf-139	416	36	auditors	auditor	NOUN
gujaf-139	416	37	source	source	NOUN
gujaf-139	416	38	:	:	PUNCT
gujaf-139	416	39	fieldwork	fieldwork	NOUN
gujaf-139	416	40	,	,	PUNCT
gujaf-139	416	41	2022	2022	NUM
gujaf-139	416	42	.	.	PUNCT
gujaf-139	417	1	in	in	ADP
gujaf-139	417	2	enugu	enugu	PROPN
gujaf-139	417	3	state	state	NOUN
gujaf-139	417	4	,	,	PUNCT
gujaf-139	417	5	6.7	6.7	NUM
gujaf-139	417	6	%	%	NOUN
gujaf-139	417	7	of	of	ADP
gujaf-139	417	8	the	the	DET
gujaf-139	417	9	respondents	respondent	NOUN
gujaf-139	417	10	had	have	VERB
gujaf-139	417	11	phd	phd	NOUN
gujaf-139	417	12	.	.	PUNCT
gujaf-139	418	1	3.3	3.3	NUM
gujaf-139	418	2	%	%	NOUN
gujaf-139	418	3	had	have	VERB
gujaf-139	418	4	nce	nce	NOUN
gujaf-139	418	5	/	/	SYM
gujaf-139	418	6	ond	ond	NOUN
gujaf-139	418	7	,	,	PUNCT
gujaf-139	418	8	70	70	NUM
gujaf-139	418	9	%	%	NOUN
gujaf-139	418	10	had	have	VERB
gujaf-139	418	11	b.sc	b.sc	NOUN
gujaf-139	418	12	while	while	SCONJ
gujaf-139	418	13	16.7	16.7	NUM
gujaf-139	418	14	%	%	NOUN
gujaf-139	418	15	had	have	VERB
gujaf-139	418	16	m.sc	m.sc	PROPN
gujaf-139	418	17	.	.	PUNCT
gujaf-139	419	1	while	while	SCONJ
gujaf-139	419	2	in	in	ADP
gujaf-139	419	3	anambra	anambra	PROPN
gujaf-139	419	4	state	state	NOUN
gujaf-139	419	5	,	,	PUNCT
gujaf-139	419	6	33.3	33.3	NUM
gujaf-139	419	7	%	%	NOUN
gujaf-139	419	8	had	have	VERB
gujaf-139	419	9	nce	nce	NOUN
gujaf-139	419	10	/	/	SYM
gujaf-139	419	11	ond	ond	NOUN
gujaf-139	419	12	,	,	PUNCT
gujaf-139	419	13	66.7	66.7	NUM
gujaf-139	419	14	%	%	NOUN
gujaf-139	419	15	had	have	VERB
gujaf-139	419	16	b.sc	b.sc	NOUN
gujaf-139	419	17	while	while	SCONJ
gujaf-139	419	18	0	0	NUM
gujaf-139	419	19	%	%	NOUN
gujaf-139	419	20	had	have	VERB
gujaf-139	419	21	m.sc	m.sc	PROPN
gujaf-139	419	22	and	and	CCONJ
gujaf-139	419	23	phd	phd	NOUN
gujaf-139	419	24	.	.	PUNCT
gujaf-139	420	1	also	also	ADV
gujaf-139	420	2	,	,	PUNCT
gujaf-139	420	3	in	in	ADP
gujaf-139	420	4	edo	edo	PROPN
gujaf-139	420	5	state	state	NOUN
gujaf-139	420	6	,	,	PUNCT
gujaf-139	420	7	6.9	6.9	NUM
gujaf-139	420	8	%	%	NOUN
gujaf-139	420	9	of	of	ADP
gujaf-139	420	10	the	the	DET
gujaf-139	420	11	respondents	respondent	NOUN
gujaf-139	420	12	had	have	VERB
gujaf-139	420	13	nce	nce	NOUN
gujaf-139	420	14	/	/	SYM
gujaf-139	420	15	ond	ond	NOUN
gujaf-139	420	16	,	,	PUNCT
gujaf-139	420	17	79.3	79.3	NUM
gujaf-139	420	18	%	%	NOUN
gujaf-139	420	19	had	have	VERB
gujaf-139	420	20	b.sc	b.sc	NOUN
gujaf-139	420	21	,	,	PUNCT
gujaf-139	420	22	and	and	CCONJ
gujaf-139	420	23	10.3	10.3	NUM
gujaf-139	420	24	%	%	NOUN
gujaf-139	420	25	had	have	VERB
gujaf-139	420	26	m.sc	m.sc	NOUN
gujaf-139	420	27	while	while	SCONJ
gujaf-139	420	28	0	0	NUM
gujaf-139	420	29	%	%	NOUN
gujaf-139	420	30	had	have	VERB
gujaf-139	420	31	phd	phd	NOUN
gujaf-139	420	32	.	.	PUNCT
gujaf-139	421	1	moreover	moreover	ADV
gujaf-139	421	2	,	,	PUNCT
gujaf-139	421	3	in	in	ADP
gujaf-139	421	4	delta	delta	PROPN
gujaf-139	421	5	state	state	NOUN
gujaf-139	421	6	,	,	PUNCT
gujaf-139	421	7	6.7	6.7	NUM
gujaf-139	421	8	%	%	NOUN
gujaf-139	421	9	of	of	ADP
gujaf-139	421	10	the	the	DET
gujaf-139	421	11	respondents	respondent	NOUN
gujaf-139	421	12	had	have	VERB
gujaf-139	421	13	nce	nce	NOUN
gujaf-139	421	14	/	/	SYM
gujaf-139	421	15	ond	ond	NOUN
gujaf-139	421	16	,	,	PUNCT
gujaf-139	421	17	70	70	NUM
gujaf-139	421	18	%	%	NOUN
gujaf-139	421	19	had	have	VERB
gujaf-139	421	20	b.sc	b.sc	NOUN
gujaf-139	421	21	,	,	PUNCT
gujaf-139	421	22	23.3	23.3	NUM
gujaf-139	421	23	%	%	NOUN
gujaf-139	421	24	had	have	VERB
gujaf-139	421	25	m.sc	m.sc	NOUN
gujaf-139	421	26	,	,	PUNCT
gujaf-139	421	27	and	and	CCONJ
gujaf-139	421	28	0	0	NUM
gujaf-139	421	29	%	%	NOUN
gujaf-139	421	30	had	have	VERB
gujaf-139	421	31	phd	phd	NOUN
gujaf-139	421	32	.	.	PUNCT
gujaf-139	422	1	in	in	ADP
gujaf-139	422	2	the	the	DET
gujaf-139	422	3	south	south	NOUN
gujaf-139	422	4	-	-	PUNCT
gujaf-139	422	5	south	south	NOUN
gujaf-139	422	6	,	,	PUNCT
gujaf-139	422	7	6.8	6.8	NUM
gujaf-139	422	8	%	%	NOUN
gujaf-139	422	9	of	of	ADP
gujaf-139	422	10	the	the	DET
gujaf-139	422	11	respondents	respondent	NOUN
gujaf-139	422	12	had	have	VERB
gujaf-139	422	13	nce	nce	NOUN
gujaf-139	422	14	/	/	SYM
gujaf-139	422	15	ond	ond	NOUN
gujaf-139	422	16	,	,	PUNCT
gujaf-139	422	17	76.0	76.0	NUM
gujaf-139	422	18	%	%	NOUN
gujaf-139	422	19	had	have	AUX
gujaf-139	422	20	b.sc	b.sc	NOUN
gujaf-139	422	21	,	,	PUNCT
gujaf-139	422	22	16.9	16.9	NUM
gujaf-139	422	23	%	%	NOUN
gujaf-139	422	24	had	have	VERB
gujaf-139	422	25	m.sc	m.sc	NOUN
gujaf-139	422	26	,	,	PUNCT
gujaf-139	422	27	and	and	CCONJ
gujaf-139	422	28	0	0	NUM
gujaf-139	422	29	%	%	NOUN
gujaf-139	422	30	had	have	VERB
gujaf-139	422	31	phd	phd	NOUN
gujaf-139	422	32	.	.	PUNCT
gujaf-139	423	1	notwithstanding	notwithstanding	ADP
gujaf-139	423	2	,	,	PUNCT
gujaf-139	423	3	in	in	ADP
gujaf-139	423	4	the	the	DET
gujaf-139	423	5	south	south	NOUN
gujaf-139	423	6	-	-	PUNCT
gujaf-139	423	7	east	east	NOUN
gujaf-139	423	8	,	,	PUNCT
gujaf-139	423	9	10.3	10.3	NUM
gujaf-139	423	10	%	%	NOUN
gujaf-139	423	11	of	of	ADP
gujaf-139	423	12	the	the	DET
gujaf-139	423	13	respondents	respondent	NOUN
gujaf-139	423	14	had	have	VERB
gujaf-139	423	15	nce	nce	NOUN
gujaf-139	423	16	/	/	SYM
gujaf-139	423	17	ond	ond	NOUN
gujaf-139	423	18	,	,	PUNCT
gujaf-139	423	19	69.2	69.2	NUM
gujaf-139	423	20	%	%	NOUN
gujaf-139	423	21	had	have	VERB
gujaf-139	423	22	b.sc	b.sc	NOUN
gujaf-139	423	23	,	,	PUNCT
gujaf-139	423	24	12.8	12.8	NUM
gujaf-139	423	25	%	%	NOUN
gujaf-139	423	26	had	have	VERB
gujaf-139	423	27	m.sc	m.sc	NOUN
gujaf-139	423	28	,	,	PUNCT
gujaf-139	423	29	and	and	CCONJ
gujaf-139	423	30	5.1	5.1	NUM
gujaf-139	423	31	%	%	NOUN
gujaf-139	423	32	of	of	ADP
gujaf-139	423	33	the	the	DET
gujaf-139	423	34	respondents	respondent	NOUN
gujaf-139	423	35	had	have	VERB
gujaf-139	423	36	phd	phd	NOUN
gujaf-139	423	37	.	.	PUNCT
gujaf-139	424	1	finally	finally	ADV
gujaf-139	424	2	,	,	PUNCT
gujaf-139	424	3	the	the	DET
gujaf-139	424	4	total	total	ADJ
gujaf-139	424	5	respondents	respondent	NOUN
gujaf-139	424	6	with	with	ADP
gujaf-139	424	7	nce	nce	NOUN
gujaf-139	424	8	/	/	SYM
gujaf-139	424	9	ond	ond	NOUN
gujaf-139	424	10	are	be	AUX
gujaf-139	424	11	8.2	8.2	NUM
gujaf-139	424	12	%	%	NOUN
gujaf-139	424	13	,	,	PUNCT
gujaf-139	424	14	72.4	72.4	NUM
gujaf-139	424	15	%	%	NOUN
gujaf-139	424	16	with	with	ADP
gujaf-139	424	17	b.sc	b.sc	PROPN
gujaf-139	424	18	,	,	PUNCT
gujaf-139	424	19	15.3	15.3	NUM
gujaf-139	424	20	%	%	NOUN
gujaf-139	424	21	with	with	ADP
gujaf-139	424	22	m.sc	m.sc	PROPN
gujaf-139	424	23	and	and	CCONJ
gujaf-139	424	24	2.0	2.0	NUM
gujaf-139	424	25	%	%	NOUN
gujaf-139	424	26	with	with	ADP
gujaf-139	424	27	phd	phd	NOUN
gujaf-139	424	28	.	.	PROPN
gujaf-139	424	29	table	table	NOUN
gujaf-139	424	30	4.3	4.3	NUM
gujaf-139	424	31	gender	gender	NOUN
gujaf-139	424	32	distribution	distribution	NOUN
gujaf-139	424	33	source	source	NOUN
gujaf-139	424	34	:	:	PUNCT
gujaf-139	424	35	fieldwork	fieldwork	NOUN
gujaf-139	424	36	,	,	PUNCT
gujaf-139	424	37	2022	2022	NUM
gujaf-139	424	38	.	.	PUNCT
gujaf-139	425	1	0	0	NUM
gujaf-139	426	1	20	20	NUM
gujaf-139	426	2	40	40	NUM
gujaf-139	426	3	60	60	NUM
gujaf-139	426	4	80	80	NUM
gujaf-139	426	5	6.7	6.7	NUM
gujaf-139	426	6	6.9	6.9	NUM
gujaf-139	426	7	3.3	3.3	NUM
gujaf-139	426	8	33.3	33.3	NUM
gujaf-139	426	9	6.8	6.8	NUM
gujaf-139	426	10	10.3	10.3	NUM
gujaf-139	426	11	8.2	8.2	NUM
gujaf-139	426	12	70	70	NUM
gujaf-139	426	13	79.3	79.3	NUM
gujaf-139	426	14	70	70	NUM
gujaf-139	426	15	66.7	66.7	NUM
gujaf-139	426	16	74.6	74.6	NUM
gujaf-139	426	17	69.2	69.2	NUM
gujaf-139	426	18	72.4	72.4	NUM
gujaf-139	426	19	23	23	NUM
gujaf-139	426	20	10.3	10.3	NUM
gujaf-139	426	21	16.7	16.7	NUM
gujaf-139	426	22	0	0	NUM
gujaf-139	426	23	16.9	16.9	NUM
gujaf-139	426	24	12.8	12.8	NUM
gujaf-139	426	25	15.3	15.3	NUM
gujaf-139	426	26	0	0	NUM
gujaf-139	426	27	0	0	NUM
gujaf-139	426	28	6.7	6.7	NUM
gujaf-139	426	29	0	0	NUM
gujaf-139	426	30	0	0	NUM
gujaf-139	426	31	5.1	5.1	NUM
gujaf-139	426	32	2	2	NUM
gujaf-139	426	33	nce	nce	NOUN
gujaf-139	426	34	/	/	SYM
gujaf-139	426	35	ond	ond	NOUN
gujaf-139	426	36	hnd	hnd	PROPN
gujaf-139	426	37	/	/	SYM
gujaf-139	426	38	b.sc	b.sc	PROPN
gujaf-139	426	39	m.sc/mba	m.sc/mba	PROPN
gujaf-139	426	40	phd	phd	NOUN
gujaf-139	426	41	0	0	NUM
gujaf-139	426	42	20	20	NUM
gujaf-139	426	43	40	40	NUM
gujaf-139	426	44	60	60	NUM
gujaf-139	426	45	80	80	NUM
gujaf-139	426	46	100	100	NUM
gujaf-139	426	47	65	65	NUM
gujaf-139	426	48	53	53	NUM
gujaf-139	426	49	67	67	NUM
gujaf-139	426	50	80	80	NUM
gujaf-139	426	51	73	73	NUM
gujaf-139	426	52	56	56	NUM
gujaf-139	426	53	66	66	NUM
gujaf-139	426	54	35	35	NUM
gujaf-139	426	55	47	47	NUM
gujaf-139	426	56	33	33	NUM
gujaf-139	426	57	20	20	NUM
gujaf-139	426	58	27	27	NUM
gujaf-139	426	59	44	44	NUM
gujaf-139	426	60	34	34	NUM
gujaf-139	426	61	100	100	NUM
gujaf-139	426	62	100	100	NUM
gujaf-139	426	63	100	100	NUM
gujaf-139	426	64	100	100	NUM
gujaf-139	426	65	100	100	NUM
gujaf-139	426	66	100	100	NUM
gujaf-139	426	67	100	100	NUM
gujaf-139	426	68	male	male	ADJ
gujaf-139	426	69	female	female	ADJ
gujaf-139	426	70	total	total	NOUN
gujaf-139	426	71	%	%	NOUN
gujaf-139	426	72	23	23	NUM
gujaf-139	426	73	from	from	ADP
gujaf-139	426	74	table	table	NOUN
gujaf-139	426	75	4.1	4.1	NUM
gujaf-139	426	76	,	,	PUNCT
gujaf-139	426	77	80.0	80.0	NUM
gujaf-139	426	78	%	%	NOUN
gujaf-139	426	79	of	of	ADP
gujaf-139	426	80	the	the	DET
gujaf-139	426	81	auditors	auditor	NOUN
gujaf-139	426	82	sampled	sample	VERB
gujaf-139	426	83	in	in	ADP
gujaf-139	426	84	delta	delta	NOUN
gujaf-139	426	85	state	state	NOUN
gujaf-139	426	86	are	be	AUX
gujaf-139	426	87	male	male	ADJ
gujaf-139	426	88	while	while	SCONJ
gujaf-139	426	89	20.0	20.0	NUM
gujaf-139	426	90	%	%	NOUN
gujaf-139	426	91	are	be	AUX
gujaf-139	426	92	female	female	ADJ
gujaf-139	426	93	.	.	PUNCT
gujaf-139	427	1	53.0	53.0	NUM
gujaf-139	427	2	%	%	NOUN
gujaf-139	427	3	of	of	ADP
gujaf-139	427	4	the	the	DET
gujaf-139	427	5	auditors	auditor	NOUN
gujaf-139	427	6	in	in	ADP
gujaf-139	427	7	enugu	enugu	PROPN
gujaf-139	427	8	state	state	NOUN
gujaf-139	427	9	are	be	AUX
gujaf-139	427	10	male	male	ADJ
gujaf-139	427	11	while	while	SCONJ
gujaf-139	427	12	47.0	47.0	NUM
gujaf-139	427	13	%	%	NOUN
gujaf-139	427	14	are	be	AUX
gujaf-139	427	15	female	female	ADJ
gujaf-139	427	16	.	.	PUNCT
gujaf-139	428	1	65.0	65.0	NUM
gujaf-139	428	2	%	%	NOUN
gujaf-139	428	3	and	and	CCONJ
gujaf-139	428	4	67.0	67.0	NUM
gujaf-139	428	5	%	%	NOUN
gujaf-139	428	6	are	be	AUX
gujaf-139	428	7	male	male	ADJ
gujaf-139	428	8	,	,	PUNCT
gujaf-139	428	9	and	and	CCONJ
gujaf-139	428	10	35.0	35.0	NUM
gujaf-139	428	11	%	%	NOUN
gujaf-139	428	12	and	and	CCONJ
gujaf-139	428	13	33.0	33.0	NUM
gujaf-139	428	14	%	%	NOUN
gujaf-139	428	15	are	be	AUX
gujaf-139	428	16	female	female	ADJ
gujaf-139	428	17	auditors	auditor	NOUN
gujaf-139	428	18	in	in	ADP
gujaf-139	428	19	edo	edo	PROPN
gujaf-139	428	20	and	and	CCONJ
gujaf-139	428	21	anambra	anambra	PROPN
gujaf-139	428	22	states	states	PROPN
gujaf-139	428	23	respectively	respectively	ADV
gujaf-139	428	24	.	.	PUNCT
gujaf-139	429	1	considering	consider	VERB
gujaf-139	429	2	the	the	DET
gujaf-139	429	3	geopolitical	geopolitical	ADJ
gujaf-139	429	4	zones	zone	NOUN
gujaf-139	429	5	,	,	PUNCT
gujaf-139	429	6	south	south	PROPN
gujaf-139	429	7	-	-	PUNCT
gujaf-139	429	8	south	south	NOUN
gujaf-139	429	9	had	have	VERB
gujaf-139	429	10	73.0	73.0	NUM
gujaf-139	429	11	%	%	NOUN
gujaf-139	429	12	male	male	ADJ
gujaf-139	429	13	auditors	auditor	NOUN
gujaf-139	429	14	and	and	CCONJ
gujaf-139	429	15	56.0	56.0	NUM
gujaf-139	429	16	%	%	NOUN
gujaf-139	429	17	male	male	ADJ
gujaf-139	429	18	auditors	auditor	NOUN
gujaf-139	429	19	in	in	ADP
gujaf-139	429	20	the	the	DET
gujaf-139	429	21	south	south	NOUN
gujaf-139	429	22	-	-	PUNCT
gujaf-139	429	23	east	east	NOUN
gujaf-139	429	24	.	.	PUNCT
gujaf-139	430	1	in	in	ADP
gujaf-139	430	2	total	total	NOUN
gujaf-139	430	3	,	,	PUNCT
gujaf-139	430	4	66	66	NUM
gujaf-139	430	5	%	%	NOUN
gujaf-139	430	6	are	be	AUX
gujaf-139	430	7	male	male	ADJ
gujaf-139	430	8	auditors	auditor	NOUN
gujaf-139	430	9	,	,	PUNCT
gujaf-139	430	10	and	and	CCONJ
gujaf-139	430	11	34	34	NUM
gujaf-139	430	12	%	%	NOUN
gujaf-139	430	13	are	be	AUX
gujaf-139	430	14	female	female	ADJ
gujaf-139	430	15	auditors	auditor	NOUN
gujaf-139	430	16	.	.	PUNCT
gujaf-139	431	1	table	table	NOUN
gujaf-139	431	2	4.4	4.4	NUM
gujaf-139	431	3	:	:	PUNCT
gujaf-139	431	4	years	year	NOUN
gujaf-139	431	5	of	of	ADP
gujaf-139	431	6	working	work	VERB
gujaf-139	431	7	experiences	experience	NOUN
gujaf-139	431	8	of	of	ADP
gujaf-139	431	9	respondents	respondent	NOUN
gujaf-139	431	10	.	.	PUNCT
gujaf-139	432	1	auditors	auditor	NOUN
gujaf-139	432	2	states	state	VERB
gujaf-139	432	3	2	2	NUM
gujaf-139	432	4	-	-	SYM
gujaf-139	432	5	5	5	NUM
gujaf-139	432	6	%	%	NOUN
gujaf-139	432	7	6	6	NUM
gujaf-139	432	8	-	-	SYM
gujaf-139	432	9	10	10	NUM
gujaf-139	432	10	%	%	NOUN
gujaf-139	432	11	11	11	NUM
gujaf-139	432	12	-	-	SYM
gujaf-139	432	13	20	20	NUM
gujaf-139	432	14	%	%	NOUN
gujaf-139	432	15	21	21	NUM
gujaf-139	432	16	-	-	SYM
gujaf-139	432	17	30	30	NUM
gujaf-139	432	18	%	%	NOUN
gujaf-139	432	19	above	above	ADP
gujaf-139	432	20	30	30	NUM
gujaf-139	432	21	%	%	NOUN
gujaf-139	432	22	total	total	NOUN
gujaf-139	432	23	edo	edo	PROPN
gujaf-139	432	24	17.2	17.2	NUM
gujaf-139	432	25	37.9	37.9	NUM
gujaf-139	432	26	13.8	13.8	NUM
gujaf-139	432	27	24.1	24.1	NUM
gujaf-139	432	28	6.9	6.9	NUM
gujaf-139	432	29	100.0	100.0	NUM
gujaf-139	432	30	delta	delta	NOUN
gujaf-139	432	31	6.7	6.7	NUM
gujaf-139	432	32	26.7	26.7	NUM
gujaf-139	432	33	30.0	30.0	NUM
gujaf-139	432	34	36.6	36.6	NUM
gujaf-139	432	35	0.0	0.0	NUM
gujaf-139	432	36	100.0	100.0	NUM
gujaf-139	432	37	anambra	anambra	NOUN
gujaf-139	432	38	33.3	33.3	NUM
gujaf-139	432	39	11.2	11.2	NUM
gujaf-139	432	40	22.2	22.2	NUM
gujaf-139	432	41	33.3	33.3	NUM
gujaf-139	432	42	0.0	0.0	NUM
gujaf-139	432	43	100.0	100.0	NUM
gujaf-139	432	44	enugu	enugu	PROPN
gujaf-139	432	45	3.4	3.4	NUM
gujaf-139	432	46	16.7	16.7	NUM
gujaf-139	432	47	33.3	33.3	NUM
gujaf-139	432	48	23.3	23.3	NUM
gujaf-139	432	49	23.3	23.3	NUM
gujaf-139	432	50	100.0	100.0	NUM
gujaf-139	432	51	south	south	PROPN
gujaf-139	432	52	-	-	PUNCT
gujaf-139	432	53	south	south	NOUN
gujaf-139	432	54	11.9	11.9	NUM
gujaf-139	432	55	32.2	32.2	NUM
gujaf-139	432	56	22.0	22.0	NUM
gujaf-139	432	57	30.5	30.5	NUM
gujaf-139	432	58	3.4	3.4	NUM
gujaf-139	432	59	100.0	100.0	NUM
gujaf-139	432	60	south	south	PROPN
gujaf-139	432	61	-	-	PUNCT
gujaf-139	432	62	east	east	PROPN
gujaf-139	432	63	10.3	10.3	NUM
gujaf-139	432	64	15.4	15.4	NUM
gujaf-139	432	65	30.8	30.8	NUM
gujaf-139	432	66	25.6	25.6	NUM
gujaf-139	432	67	17.9	17.9	NUM
gujaf-139	432	68	100.0	100.0	NUM
gujaf-139	432	69	total	total	NOUN
gujaf-139	432	70	11.1	11.1	NUM
gujaf-139	432	71	25.5	25.5	NUM
gujaf-139	432	72	25.5	25.5	NUM
gujaf-139	432	73	28.8	28.8	NUM
gujaf-139	432	74	9.1	9.1	NUM
gujaf-139	432	75	100.0	100.0	NUM
gujaf-139	432	76	source	source	NOUN
gujaf-139	432	77	:	:	PUNCT
gujaf-139	432	78	fieldwork	fieldwork	NOUN
gujaf-139	432	79	,	,	PUNCT
gujaf-139	432	80	2022	2022	NUM
gujaf-139	432	81	.	.	PUNCT
gujaf-139	433	1	furthermore	furthermore	ADV
gujaf-139	433	2	,	,	PUNCT
gujaf-139	433	3	anambra	anambra	PROPN
gujaf-139	433	4	state	state	NOUN
gujaf-139	433	5	had	have	VERB
gujaf-139	433	6	33.3	33.3	NUM
gujaf-139	433	7	%	%	NOUN
gujaf-139	433	8	of	of	ADP
gujaf-139	433	9	auditors	auditor	NOUN
gujaf-139	433	10	working	work	VERB
gujaf-139	433	11	between	between	ADP
gujaf-139	433	12	2	2	NUM
gujaf-139	433	13	-	-	SYM
gujaf-139	433	14	5	5	NUM
gujaf-139	433	15	years	year	NOUN
gujaf-139	433	16	.	.	PUNCT
gujaf-139	434	1	meanwhile	meanwhile	ADV
gujaf-139	434	2	in	in	ADP
gujaf-139	434	3	enugu	enugu	PROPN
gujaf-139	434	4	state	state	NOUN
gujaf-139	434	5	,	,	PUNCT
gujaf-139	434	6	3.4	3.4	NUM
gujaf-139	434	7	%	%	NOUN
gujaf-139	434	8	of	of	ADP
gujaf-139	434	9	auditors	auditor	NOUN
gujaf-139	434	10	had	have	AUX
gujaf-139	434	11	worked	work	VERB
gujaf-139	434	12	between	between	ADP
gujaf-139	434	13	2	2	NUM
gujaf-139	434	14	-	-	SYM
gujaf-139	434	15	5	5	NUM
gujaf-139	434	16	years	year	NOUN
gujaf-139	434	17	.	.	PUNCT
gujaf-139	435	1	37.9	37.9	NUM
gujaf-139	435	2	%	%	NOUN
gujaf-139	435	3	of	of	ADP
gujaf-139	435	4	the	the	DET
gujaf-139	435	5	auditors	auditor	NOUN
gujaf-139	435	6	in	in	ADP
gujaf-139	435	7	edo	edo	PROPN
gujaf-139	435	8	state	state	NOUN
gujaf-139	435	9	had	have	AUX
gujaf-139	435	10	been	be	AUX
gujaf-139	435	11	working	work	VERB
gujaf-139	435	12	between	between	ADP
gujaf-139	435	13	6	6	NUM
gujaf-139	435	14	-	-	PUNCT
gujaf-139	435	15	10years	10years	NUM
gujaf-139	435	16	.	.	PUNCT
gujaf-139	436	1	33	33	NUM
gujaf-139	436	2	%	%	NOUN
gujaf-139	436	3	of	of	ADP
gujaf-139	436	4	auditors	auditor	NOUN
gujaf-139	436	5	in	in	ADP
gujaf-139	436	6	enugu	enugu	PROPN
gujaf-139	436	7	state	state	NOUN
gujaf-139	436	8	had	have	AUX
gujaf-139	436	9	been	be	AUX
gujaf-139	436	10	working	work	VERB
gujaf-139	436	11	between	between	ADP
gujaf-139	436	12	11	11	NUM
gujaf-139	436	13	-	-	SYM
gujaf-139	436	14	20years	20years	NUM
gujaf-139	436	15	.	.	PUNCT
gujaf-139	437	1	in	in	ADP
gujaf-139	437	2	delta	delta	PROPN
gujaf-139	437	3	state	state	NOUN
gujaf-139	437	4	,	,	PUNCT
gujaf-139	437	5	36.6	36.6	NUM
gujaf-139	437	6	%	%	NOUN
gujaf-139	437	7	of	of	ADP
gujaf-139	437	8	the	the	DET
gujaf-139	437	9	auditors	auditor	NOUN
gujaf-139	437	10	had	have	AUX
gujaf-139	437	11	been	be	AUX
gujaf-139	437	12	working	work	VERB
gujaf-139	437	13	for	for	ADP
gujaf-139	437	14	21	21	NUM
gujaf-139	437	15	-	-	SYM
gujaf-139	437	16	30	30	NUM
gujaf-139	437	17	years	year	NOUN
gujaf-139	437	18	.	.	PUNCT
gujaf-139	438	1	in	in	ADP
gujaf-139	438	2	enugu	enugu	PROPN
gujaf-139	438	3	state	state	NOUN
gujaf-139	438	4	23.3	23.3	NUM
gujaf-139	438	5	%	%	NOUN
gujaf-139	438	6	of	of	ADP
gujaf-139	438	7	the	the	DET
gujaf-139	438	8	auditors	auditor	NOUN
gujaf-139	438	9	had	have	AUX
gujaf-139	438	10	been	be	AUX
gujaf-139	438	11	working	work	VERB
gujaf-139	438	12	for	for	ADP
gujaf-139	438	13	over	over	ADP
gujaf-139	438	14	thirty	thirty	NUM
gujaf-139	438	15	(	(	PUNCT
gujaf-139	438	16	30	30	NUM
gujaf-139	438	17	)	)	PUNCT
gujaf-139	438	18	years	year	NOUN
gujaf-139	438	19	.	.	PUNCT
gujaf-139	439	1	table	table	NOUN
gujaf-139	439	2	4.5	4.5	NUM
gujaf-139	439	3	:	:	PUNCT
gujaf-139	439	4	respondents	respondent	NOUN
gujaf-139	439	5	current	current	ADJ
gujaf-139	439	6	levels	level	NOUN
gujaf-139	439	7	respondents	respondent	NOUN
gujaf-139	439	8	auditors	auditor	NOUN
gujaf-139	439	9	states	state	NOUN
gujaf-139	439	10	,	,	PUNCT
gujaf-139	439	11	zones	zone	NOUN
gujaf-139	439	12	and	and	CCONJ
gujaf-139	439	13	total	total	ADJ
gujaf-139	439	14	6	6	NUM
gujaf-139	439	15	-	-	SYM
gujaf-139	439	16	9	9	NUM
gujaf-139	439	17	%	%	NOUN
gujaf-139	439	18	10	10	NUM
gujaf-139	439	19	-	-	SYM
gujaf-139	439	20	12	12	NUM
gujaf-139	439	21	%	%	NOUN
gujaf-139	439	22	13	13	NUM
gujaf-139	439	23	-	-	SYM
gujaf-139	439	24	16	16	NUM
gujaf-139	439	25	%	%	NOUN
gujaf-139	439	26	17	17	NUM
gujaf-139	439	27	-	-	SYM
gujaf-139	439	28	18	18	NUM
gujaf-139	439	29	%	%	NOUN
gujaf-139	439	30	total	total	ADJ
gujaf-139	439	31	%	%	NOUN
gujaf-139	439	32	edo	edo	PROPN
gujaf-139	439	33	state	state	NOUN
gujaf-139	439	34	55.1	55.1	NUM
gujaf-139	439	35	20.7	20.7	NUM
gujaf-139	439	36	20.7	20.7	NUM
gujaf-139	439	37	3.5	3.5	NUM
gujaf-139	439	38	100.0	100.0	NUM
gujaf-139	439	39	enugu	enugu	PROPN
gujaf-139	439	40	state	state	NOUN
gujaf-139	439	41	10.0	10.0	NUM
gujaf-139	439	42	10.0	10.0	NUM
gujaf-139	439	43	36.7	36.7	NUM
gujaf-139	439	44	43.3	43.3	NUM
gujaf-139	439	45	100.0	100.0	NUM
gujaf-139	439	46	delta	delta	NOUN
gujaf-139	439	47	state	state	NOUN
gujaf-139	439	48	30.0	30.0	NUM
gujaf-139	439	49	20.0	20.0	NUM
gujaf-139	439	50	26.7	26.7	NUM
gujaf-139	439	51	23.3	23.3	NUM
gujaf-139	439	52	100.0	100.0	NUM
gujaf-139	439	53	anambra	anambra	PROPN
gujaf-139	439	54	44.5	44.5	NUM
gujaf-139	439	55	11.1	11.1	NUM
gujaf-139	439	56	33.3	33.3	NUM
gujaf-139	439	57	11.1	11.1	NUM
gujaf-139	439	58	100.0	100.0	NUM
gujaf-139	439	59	south	south	PROPN
gujaf-139	439	60	-	-	PUNCT
gujaf-139	439	61	south	south	NOUN
gujaf-139	439	62	42.4	42.4	NUM
gujaf-139	439	63	20.3	20.3	NUM
gujaf-139	439	64	23.7	23.7	NUM
gujaf-139	439	65	13.6	13.6	NUM
gujaf-139	439	66	100.0	100.0	NUM
gujaf-139	439	67	south	south	PROPN
gujaf-139	439	68	-	-	PUNCT
gujaf-139	439	69	east	east	NOUN
gujaf-139	439	70	18.0	18.0	NUM
gujaf-139	439	71	10.2	10.2	NUM
gujaf-139	439	72	35.9	35.9	NUM
gujaf-139	439	73	35.9	35.9	NUM
gujaf-139	439	74	100.0	100.0	NUM
gujaf-139	439	75	total	total	NOUN
gujaf-139	439	76	32.7	32.7	NUM
gujaf-139	439	77	16.3	16.3	NUM
gujaf-139	439	78	28.6	28.6	NUM
gujaf-139	439	79	22.4	22.4	NUM
gujaf-139	439	80	100.0	100.0	NUM
gujaf-139	439	81	source	source	NOUN
gujaf-139	439	82	:	:	PUNCT
gujaf-139	439	83	fieldwork	fieldwork	NOUN
gujaf-139	439	84	,	,	PUNCT
gujaf-139	439	85	2022	2022	NUM
gujaf-139	439	86	.	.	PUNCT
gujaf-139	440	1	24	24	NUM
gujaf-139	440	2	looking	look	VERB
gujaf-139	440	3	at	at	ADP
gujaf-139	440	4	the	the	DET
gujaf-139	440	5	auditors	auditor	NOUN
gujaf-139	440	6	,	,	PUNCT
gujaf-139	440	7	55.1	55.1	NUM
gujaf-139	440	8	%	%	NOUN
gujaf-139	440	9	auditors	auditor	NOUN
gujaf-139	440	10	in	in	ADP
gujaf-139	440	11	edo	edo	PROPN
gujaf-139	440	12	state	state	NOUN
gujaf-139	440	13	are	be	AUX
gujaf-139	440	14	in	in	ADP
gujaf-139	440	15	levels	level	NOUN
gujaf-139	440	16	6	6	NUM
gujaf-139	440	17	-	-	SYM
gujaf-139	440	18	9	9	NUM
gujaf-139	440	19	.	.	NOUN
gujaf-139	440	20	10.0	10.0	NUM
gujaf-139	440	21	%	%	NOUN
gujaf-139	440	22	of	of	ADP
gujaf-139	440	23	auditors	auditor	NOUN
gujaf-139	440	24	in	in	ADP
gujaf-139	440	25	enugu	enugu	PROPN
gujaf-139	440	26	state	state	NOUN
gujaf-139	440	27	are	be	AUX
gujaf-139	440	28	in	in	ADP
gujaf-139	440	29	levels	level	NOUN
gujaf-139	440	30	6	6	NUM
gujaf-139	440	31	-	-	SYM
gujaf-139	440	32	9	9	NUM
gujaf-139	440	33	.	.	PUNCT
gujaf-139	440	34	20.7	20.7	NUM
gujaf-139	440	35	%	%	NOUN
gujaf-139	440	36	of	of	ADP
gujaf-139	440	37	the	the	DET
gujaf-139	440	38	auditors	auditor	NOUN
gujaf-139	440	39	in	in	ADP
gujaf-139	440	40	edo	edo	PROPN
gujaf-139	440	41	state	state	NOUN
gujaf-139	440	42	are	be	AUX
gujaf-139	440	43	in	in	ADP
gujaf-139	440	44	levels	level	NOUN
gujaf-139	440	45	10	10	NUM
gujaf-139	440	46	-	-	SYM
gujaf-139	440	47	12	12	NUM
gujaf-139	440	48	which	which	PRON
gujaf-139	440	49	is	be	AUX
gujaf-139	440	50	the	the	DET
gujaf-139	440	51	highest	high	ADJ
gujaf-139	440	52	in	in	ADP
gujaf-139	440	53	relation	relation	NOUN
gujaf-139	440	54	to	to	ADP
gujaf-139	440	55	another	another	DET
gujaf-139	440	56	state	state	NOUN
gujaf-139	440	57	in	in	ADP
gujaf-139	440	58	that	that	DET
gujaf-139	440	59	category	category	NOUN
gujaf-139	440	60	.	.	PUNCT
gujaf-139	441	1	delta	delta	PROPN
gujaf-139	441	2	state	state	NOUN
gujaf-139	441	3	is	be	AUX
gujaf-139	441	4	next	next	ADJ
gujaf-139	441	5	with	with	ADP
gujaf-139	441	6	20.0	20.0	NUM
gujaf-139	441	7	%	%	NOUN
gujaf-139	441	8	in	in	ADP
gujaf-139	441	9	levels	level	NOUN
gujaf-139	441	10	10	10	NUM
gujaf-139	441	11	-	-	SYM
gujaf-139	441	12	12	12	NUM
gujaf-139	441	13	.	.	PUNCT
gujaf-139	442	1	while	while	SCONJ
gujaf-139	442	2	in	in	ADP
gujaf-139	442	3	levels	level	NOUN
gujaf-139	442	4	13	13	NUM
gujaf-139	442	5	-	-	SYM
gujaf-139	442	6	16	16	NUM
gujaf-139	442	7	,	,	PUNCT
gujaf-139	442	8	enugu	enugu	PROPN
gujaf-139	442	9	state	state	PROPN
gujaf-139	442	10	had	have	VERB
gujaf-139	442	11	the	the	DET
gujaf-139	442	12	highest	high	ADJ
gujaf-139	442	13	with	with	ADP
gujaf-139	442	14	37.7	37.7	NUM
gujaf-139	442	15	%	%	NOUN
gujaf-139	442	16	and	and	CCONJ
gujaf-139	442	17	edo	edo	PROPN
gujaf-139	442	18	state	state	NOUN
gujaf-139	442	19	was	be	AUX
gujaf-139	442	20	least	least	ADJ
gujaf-139	442	21	with	with	ADP
gujaf-139	442	22	20.7	20.7	NUM
gujaf-139	442	23	%	%	NOUN
gujaf-139	442	24	.	.	PUNCT
gujaf-139	443	1	enugu	enugu	PROPN
gujaf-139	443	2	state	state	PROPN
gujaf-139	443	3	had	have	VERB
gujaf-139	443	4	43.3	43.3	NUM
gujaf-139	443	5	%	%	NOUN
gujaf-139	443	6	in	in	ADP
gujaf-139	443	7	levels	level	NOUN
gujaf-139	443	8	17	17	NUM
gujaf-139	443	9	-	-	SYM
gujaf-139	443	10	18	18	NUM
gujaf-139	443	11	which	which	PRON
gujaf-139	443	12	is	be	AUX
gujaf-139	443	13	the	the	DET
gujaf-139	443	14	highest	high	ADJ
gujaf-139	443	15	in	in	ADP
gujaf-139	443	16	that	that	DET
gujaf-139	443	17	group	group	NOUN
gujaf-139	443	18	followed	follow	VERB
gujaf-139	443	19	by	by	ADP
gujaf-139	443	20	delta	delta	PROPN
gujaf-139	443	21	state	state	NOUN
gujaf-139	443	22	with	with	ADP
gujaf-139	443	23	23.3	23.3	NUM
gujaf-139	443	24	%	%	NOUN
gujaf-139	443	25	.	.	PUNCT
gujaf-139	444	1	3.5	3.5	NUM
gujaf-139	444	2	%	%	NOUN
gujaf-139	444	3	auditors	auditor	NOUN
gujaf-139	444	4	in	in	ADP
gujaf-139	444	5	edo	edo	PROPN
gujaf-139	444	6	state	state	NOUN
gujaf-139	444	7	are	be	AUX
gujaf-139	444	8	in	in	ADP
gujaf-139	444	9	levels	level	NOUN
gujaf-139	444	10	17	17	NUM
gujaf-139	444	11	-	-	SYM
gujaf-139	444	12	18	18	NUM
gujaf-139	444	13	.	.	PUNCT
gujaf-139	445	1	in	in	ADP
gujaf-139	445	2	anambra	anambra	PROPN
gujaf-139	445	3	and	and	CCONJ
gujaf-139	445	4	delta	delta	PROPN
gujaf-139	445	5	states	state	NOUN
gujaf-139	445	6	respectively	respectively	ADV
gujaf-139	445	7	,	,	PUNCT
gujaf-139	445	8	11.1	11.1	NUM
gujaf-139	445	9	%	%	NOUN
gujaf-139	445	10	and	and	CCONJ
gujaf-139	445	11	23.3	23.3	NUM
gujaf-139	445	12	%	%	NOUN
gujaf-139	445	13	are	be	AUX
gujaf-139	445	14	in	in	ADP
gujaf-139	445	15	levels	level	NOUN
gujaf-139	445	16	17	17	NUM
gujaf-139	445	17	-	-	SYM
gujaf-139	445	18	18	18	NUM
gujaf-139	445	19	.	.	PUNCT
gujaf-139	446	1	in	in	ADP
gujaf-139	446	2	the	the	DET
gujaf-139	446	3	south	south	NOUN
gujaf-139	446	4	-	-	PUNCT
gujaf-139	446	5	south	south	NOUN
gujaf-139	446	6	,	,	PUNCT
gujaf-139	446	7	more	more	ADJ
gujaf-139	446	8	percentage	percentage	NOUN
gujaf-139	446	9	of	of	ADP
gujaf-139	446	10	auditors	auditor	NOUN
gujaf-139	446	11	(	(	PUNCT
gujaf-139	446	12	42.4	42.4	NUM
gujaf-139	446	13	%	%	NOUN
gujaf-139	446	14	)	)	PUNCT
gujaf-139	446	15	are	be	AUX
gujaf-139	446	16	in	in	ADP
gujaf-139	446	17	levels	level	NOUN
gujaf-139	446	18	6	6	NUM
gujaf-139	446	19	-	-	SYM
gujaf-139	446	20	9	9	NUM
gujaf-139	446	21	.	.	PUNCT
gujaf-139	447	1	while	while	SCONJ
gujaf-139	447	2	in	in	ADP
gujaf-139	447	3	the	the	DET
gujaf-139	447	4	south	south	NOUN
gujaf-139	447	5	-	-	PUNCT
gujaf-139	447	6	east	east	NOUN
gujaf-139	447	7	,	,	PUNCT
gujaf-139	447	8	more	more	ADJ
gujaf-139	447	9	percentage	percentage	NOUN
gujaf-139	447	10	of	of	ADP
gujaf-139	447	11	the	the	DET
gujaf-139	447	12	auditors	auditor	NOUN
gujaf-139	447	13	(	(	PUNCT
gujaf-139	447	14	35.9	35.9	NUM
gujaf-139	447	15	%	%	NOUN
gujaf-139	447	16	)	)	PUNCT
gujaf-139	447	17	is	be	AUX
gujaf-139	447	18	in	in	ADP
gujaf-139	447	19	levels	level	NOUN
gujaf-139	447	20	13	13	NUM
gujaf-139	447	21	-	-	SYM
gujaf-139	447	22	16	16	NUM
gujaf-139	447	23	and	and	CCONJ
gujaf-139	447	24	levels	level	NOUN
gujaf-139	447	25	17	17	NUM
gujaf-139	447	26	-	-	SYM
gujaf-139	447	27	18	18	NUM
gujaf-139	447	28	concurrently	concurrently	ADV
gujaf-139	447	29	.	.	PUNCT
gujaf-139	448	1	meanwhile	meanwhile	ADV
gujaf-139	448	2	,	,	PUNCT
gujaf-139	448	3	in	in	ADP
gujaf-139	448	4	total	total	NOUN
gujaf-139	448	5	more	more	ADJ
gujaf-139	448	6	(	(	PUNCT
gujaf-139	448	7	32.7	32.7	NUM
gujaf-139	448	8	%	%	NOUN
gujaf-139	448	9	)	)	PUNCT
gujaf-139	448	10	of	of	ADP
gujaf-139	448	11	the	the	DET
gujaf-139	448	12	respondents	respondent	NOUN
gujaf-139	448	13	are	be	AUX
gujaf-139	448	14	in	in	ADP
gujaf-139	448	15	levels	level	NOUN
gujaf-139	448	16	6	6	NUM
gujaf-139	448	17	-	-	SYM
gujaf-139	448	18	9	9	NUM
gujaf-139	448	19	.	.	PUNCT
gujaf-139	449	1	auditors	auditor	NOUN
gujaf-139	449	2	spent	spend	VERB
gujaf-139	449	3	adequate	adequate	ADJ
gujaf-139	449	4	time	time	NOUN
gujaf-139	449	5	and	and	CCONJ
gujaf-139	449	6	sample	sample	VERB
gujaf-139	449	7	sufficient	sufficient	ADJ
gujaf-139	449	8	evidence	evidence	NOUN
gujaf-139	449	9	during	during	ADP
gujaf-139	449	10	audit	audit	NOUN
gujaf-139	449	11	engagement	engagement	NOUN
gujaf-139	449	12	in	in	ADP
gujaf-139	449	13	the	the	DET
gujaf-139	449	14	public	public	ADJ
gujaf-139	449	15	sector	sector	NOUN
gujaf-139	449	16	respondents	respondent	NOUN
gujaf-139	449	17	auditors	auditor	NOUN
gujaf-139	449	18	states	state	NOUN
gujaf-139	449	19	,	,	PUNCT
gujaf-139	449	20	zones	zone	NOUN
gujaf-139	449	21	and	and	CCONJ
gujaf-139	449	22	total	total	ADJ
gujaf-139	449	23	sa	sa	PROPN
gujaf-139	449	24	%	%	NOUN
gujaf-139	449	25	a%	a%	VERB
gujaf-139	450	1	ud	ud	INTJ
gujaf-139	450	2	%	%	INTJ
gujaf-139	451	1	d	d	NOUN
gujaf-139	451	2	%	%	NOUN
gujaf-139	451	3	sd	sd	ADP
gujaf-139	451	4	%	%	NOUN
gujaf-139	451	5	cumulative%	cumulative%	PUNCT
gujaf-139	452	1	edo	edo	PROPN
gujaf-139	452	2	state	state	NOUN
gujaf-139	452	3	21.9	21.9	NUM
gujaf-139	452	4	43.8	43.8	NUM
gujaf-139	452	5	25.0	25.0	NUM
gujaf-139	452	6	3.1	3.1	NUM
gujaf-139	452	7	6.2	6.2	NUM
gujaf-139	452	8	100.0	100.0	NUM
gujaf-139	452	9	enugu	enugu	PROPN
gujaf-139	452	10	state	state	NOUN
gujaf-139	452	11	28.1	28.1	NUM
gujaf-139	452	12	43.8	43.8	NUM
gujaf-139	452	13	15.6	15.6	NUM
gujaf-139	452	14	6.3	6.3	NUM
gujaf-139	452	15	3.1	3.1	NUM
gujaf-139	452	16	100.0	100.0	NUM
gujaf-139	452	17	delta	delta	NOUN
gujaf-139	452	18	state	state	NOUN
gujaf-139	452	19	40.0	40.0	NUM
gujaf-139	452	20	43.3	43.3	NUM
gujaf-139	452	21	10.0	10.0	NUM
gujaf-139	452	22	6.7	6.7	NUM
gujaf-139	452	23	00.0	00.0	NUM
gujaf-139	452	24	100.0	100.0	NUM
gujaf-139	452	25	anambra	anambra	PROPN
gujaf-139	452	26	state	state	NOUN
gujaf-139	452	27	22.2	22.2	NUM
gujaf-139	452	28	44.5	44.5	NUM
gujaf-139	452	29	11.1	11.1	NUM
gujaf-139	452	30	22.2	22.2	NUM
gujaf-139	452	31	00.0	00.0	NUM
gujaf-139	452	32	100.0	100.0	NUM
gujaf-139	452	33	south	south	ADJ
gujaf-139	452	34	-	-	PUNCT
gujaf-139	452	35	south	south	NOUN
gujaf-139	452	36	nigeria	nigeria	PROPN
gujaf-139	452	37	30.6	30.6	NUM
gujaf-139	452	38	43.5	43.5	NUM
gujaf-139	452	39	17.7	17.7	NUM
gujaf-139	452	40	4.8	4.8	NUM
gujaf-139	452	41	3.2	3.2	NUM
gujaf-139	452	42	100.0	100.0	NUM
gujaf-139	452	43	south	south	PROPN
gujaf-139	452	44	-	-	PUNCT
gujaf-139	452	45	east	east	NOUN
gujaf-139	452	46	nigeria	nigeria	PROPN
gujaf-139	452	47	26.8	26.8	NUM
gujaf-139	452	48	43.9	43.9	NUM
gujaf-139	452	49	14.6	14.6	NUM
gujaf-139	452	50	9.8	9.8	NUM
gujaf-139	452	51	2.4	2.4	NUM
gujaf-139	452	52	100.0	100.0	NUM
gujaf-139	452	53	total	total	NOUN
gujaf-139	452	54	29.1	29.1	NUM
gujaf-139	452	55	43.7	43.7	NUM
gujaf-139	452	56	16.5	16.5	NUM
gujaf-139	452	57	6.8	6.8	NUM
gujaf-139	452	58	2.9	2.9	NUM
gujaf-139	452	59	100.0	100.0	NUM
gujaf-139	452	60	source	source	NOUN
gujaf-139	452	61	:	:	PUNCT
gujaf-139	452	62	fieldwork	fieldwork	NOUN
gujaf-139	452	63	,	,	PUNCT
gujaf-139	452	64	2022	2022	NUM
gujaf-139	452	65	.	.	PUNCT
gujaf-139	453	1	65.7	65.7	NUM
gujaf-139	453	2	%	%	NOUN
gujaf-139	453	3	,	,	PUNCT
gujaf-139	453	4	71.9	71.9	NUM
gujaf-139	453	5	%	%	NOUN
gujaf-139	453	6	,	,	PUNCT
gujaf-139	453	7	83.3	83.3	NUM
gujaf-139	453	8	%	%	NOUN
gujaf-139	453	9	,	,	PUNCT
gujaf-139	453	10	and	and	CCONJ
gujaf-139	453	11	66.7	66.7	NUM
gujaf-139	453	12	%	%	NOUN
gujaf-139	453	13	(	(	PUNCT
gujaf-139	453	14	21.9%+43.8	21.9%+43.8	NUM
gujaf-139	453	15	%	%	NOUN
gujaf-139	453	16	,	,	PUNCT
gujaf-139	453	17	28.1%+43.8	28.1%+43.8	NUM
gujaf-139	453	18	%	%	NOUN
gujaf-139	453	19	,	,	PUNCT
gujaf-139	453	20	40.0%+43.3	40.0%+43.3	NUM
gujaf-139	453	21	%	%	NOUN
gujaf-139	453	22	,	,	PUNCT
gujaf-139	453	23	22.2%+44.5	22.2%+44.5	NUM
gujaf-139	453	24	%	%	NOUN
gujaf-139	453	25	)	)	PUNCT
gujaf-139	453	26	respondents	respondent	NOUN
gujaf-139	453	27	in	in	ADP
gujaf-139	453	28	edo	edo	PROPN
gujaf-139	453	29	,	,	PUNCT
gujaf-139	453	30	enugu	enugu	PROPN
gujaf-139	453	31	,	,	PUNCT
gujaf-139	453	32	delta	delta	NOUN
gujaf-139	453	33	,	,	PUNCT
gujaf-139	453	34	and	and	CCONJ
gujaf-139	453	35	anambra	anambra	PROPN
gujaf-139	453	36	states	states	PROPN
gujaf-139	453	37	respectively	respectively	ADV
gujaf-139	453	38	agreed	agree	VERB
gujaf-139	453	39	that	that	SCONJ
gujaf-139	453	40	truly	truly	ADV
gujaf-139	453	41	auditors	auditor	NOUN
gujaf-139	453	42	spent	spend	VERB
gujaf-139	453	43	adequate	adequate	ADJ
gujaf-139	453	44	time	time	NOUN
gujaf-139	453	45	and	and	CCONJ
gujaf-139	453	46	sample	sample	VERB
gujaf-139	453	47	sufficient	sufficient	ADJ
gujaf-139	453	48	evidence	evidence	NOUN
gujaf-139	453	49	during	during	ADP
gujaf-139	453	50	audit	audit	NOUN
gujaf-139	453	51	engagement	engagement	NOUN
gujaf-139	453	52	in	in	ADP
gujaf-139	453	53	the	the	DET
gujaf-139	453	54	public	public	ADJ
gujaf-139	453	55	sector	sector	NOUN
gujaf-139	453	56	.	.	PUNCT
gujaf-139	454	1	while	while	SCONJ
gujaf-139	454	2	9.3	9.3	NUM
gujaf-139	454	3	%	%	NOUN
gujaf-139	454	4	,	,	PUNCT
gujaf-139	454	5	9.4	9.4	NUM
gujaf-139	454	6	%	%	NOUN
gujaf-139	454	7	,	,	PUNCT
gujaf-139	454	8	6.7	6.7	NUM
gujaf-139	454	9	%	%	NOUN
gujaf-139	454	10	,	,	PUNCT
gujaf-139	454	11	and	and	CCONJ
gujaf-139	454	12	22.2	22.2	NUM
gujaf-139	454	13	%	%	NOUN
gujaf-139	454	14	(	(	PUNCT
gujaf-139	454	15	3.1%+6.2	3.1%+6.2	NUM
gujaf-139	454	16	%	%	NOUN
gujaf-139	454	17	,	,	PUNCT
gujaf-139	454	18	6.3%+3.1	6.3%+3.1	NUM
gujaf-139	454	19	%	%	NOUN
gujaf-139	454	20	,	,	PUNCT
gujaf-139	454	21	6.7%+00.0	6.7%+00.0	NUM
gujaf-139	454	22	%	%	NOUN
gujaf-139	454	23	,	,	PUNCT
gujaf-139	454	24	22.2%+00.0	22.2%+00.0	NUM
gujaf-139	454	25	%	%	NOUN
gujaf-139	454	26	)	)	PUNCT
gujaf-139	454	27	respondents	respondent	NOUN
gujaf-139	454	28	in	in	ADP
gujaf-139	454	29	edo	edo	PROPN
gujaf-139	454	30	,	,	PUNCT
gujaf-139	454	31	enugu	enugu	PROPN
gujaf-139	454	32	,	,	PUNCT
gujaf-139	454	33	delta	delta	NOUN
gujaf-139	454	34	,	,	PUNCT
gujaf-139	454	35	and	and	CCONJ
gujaf-139	454	36	anambra	anambra	PROPN
gujaf-139	454	37	states	state	NOUN
gujaf-139	454	38	respectively	respectively	ADV
gujaf-139	454	39	disagreed	disagree	VERB
gujaf-139	454	40	that	that	SCONJ
gujaf-139	454	41	auditors	auditor	NOUN
gujaf-139	454	42	spent	spend	VERB
gujaf-139	454	43	adequate	adequate	ADJ
gujaf-139	454	44	time	time	NOUN
gujaf-139	454	45	and	and	CCONJ
gujaf-139	454	46	sample	sample	VERB
gujaf-139	454	47	sufficient	sufficient	ADJ
gujaf-139	454	48	evidence	evidence	NOUN
gujaf-139	454	49	during	during	ADP
gujaf-139	454	50	audit	audit	NOUN
gujaf-139	454	51	engagement	engagement	NOUN
gujaf-139	454	52	in	in	ADP
gujaf-139	454	53	the	the	DET
gujaf-139	454	54	public	public	ADJ
gujaf-139	454	55	sector	sector	NOUN
gujaf-139	454	56	.	.	PUNCT
gujaf-139	455	1	74.1	74.1	NUM
gujaf-139	455	2	%	%	NOUN
gujaf-139	455	3	(	(	PUNCT
gujaf-139	455	4	30.6%+43.5	30.6%+43.5	NUM
gujaf-139	455	5	%	%	NOUN
gujaf-139	455	6	)	)	PUNCT
gujaf-139	455	7	and	and	CCONJ
gujaf-139	455	8	70.7	70.7	NUM
gujaf-139	455	9	%	%	NOUN
gujaf-139	455	10	(	(	PUNCT
gujaf-139	455	11	26.8%+43.9	26.8%+43.9	NUM
gujaf-139	455	12	%	%	NOUN
gujaf-139	455	13	)	)	PUNCT
gujaf-139	455	14	respondents	respondent	NOUN
gujaf-139	455	15	in	in	ADP
gujaf-139	455	16	the	the	DET
gujaf-139	455	17	south	south	NOUN
gujaf-139	455	18	-	-	PUNCT
gujaf-139	455	19	south	south	NOUN
gujaf-139	455	20	and	and	CCONJ
gujaf-139	455	21	south	south	ADJ
gujaf-139	455	22	-	-	PUNCT
gujaf-139	455	23	east	east	NOUN
gujaf-139	455	24	respectively	respectively	ADV
gujaf-139	455	25	agreed	agree	VERB
gujaf-139	455	26	.	.	PUNCT
gujaf-139	456	1	8.0	8.0	NUM
gujaf-139	456	2	%	%	NOUN
gujaf-139	456	3	(	(	PUNCT
gujaf-139	456	4	4.8%+3.2	4.8%+3.2	NUM
gujaf-139	456	5	%	%	NOUN
gujaf-139	456	6	)	)	PUNCT
gujaf-139	456	7	in	in	ADP
gujaf-139	456	8	the	the	DET
gujaf-139	456	9	southsouth	southsouth	NOUN
gujaf-139	456	10	and	and	CCONJ
gujaf-139	456	11	12.2	12.2	NUM
gujaf-139	456	12	%	%	NOUN
gujaf-139	456	13	(	(	PUNCT
gujaf-139	456	14	9.8%+2.4	9.8%+2.4	NUM
gujaf-139	456	15	%	%	NOUN
gujaf-139	456	16	)	)	PUNCT
gujaf-139	456	17	in	in	ADP
gujaf-139	456	18	the	the	DET
gujaf-139	456	19	south	south	PROPN
gujaf-139	456	20	-	-	PUNCT
gujaf-139	456	21	east	east	NOUN
gujaf-139	456	22	disagreed	disagree	VERB
gujaf-139	456	23	.	.	PUNCT
gujaf-139	457	1	hypothesis	hypothesis	NOUN
gujaf-139	457	2	testing	testing	NOUN
gujaf-139	457	3	:	:	PUNCT
gujaf-139	457	4	auditors	auditor	NOUN
gujaf-139	457	5	are	be	AUX
gujaf-139	457	6	effective	effective	ADJ
gujaf-139	457	7	in	in	ADP
gujaf-139	457	8	combating	combat	VERB
gujaf-139	457	9	systematic	systematic	ADJ
gujaf-139	457	10	corruption	corruption	NOUN
gujaf-139	457	11	in	in	ADP
gujaf-139	457	12	the	the	DET
gujaf-139	457	13	public	public	ADJ
gujaf-139	457	14	sector	sector	NOUN
gujaf-139	457	15	of	of	ADP
gujaf-139	457	16	nigerian	nigerian	PROPN
gujaf-139	457	17	.	.	PUNCT
gujaf-139	458	1	25	25	NUM
gujaf-139	458	2	pearson	pearson	PROPN
gujaf-139	458	3	’s	’s	PART
gujaf-139	458	4	correlation	correlation	NOUN
gujaf-139	458	5	analysis	analysis	NOUN
gujaf-139	458	6	:	:	PUNCT
gujaf-139	458	7	eaud%	eaud%	NUM
gujaf-139	458	8	syscup	syscup	ADP
gujaf-139	458	9	aud	aud	PROPN
gujaf-139	458	10	pearson	pearson	PROPN
gujaf-139	458	11	correlation	correlation	NOUN
gujaf-139	458	12	1	1	NUM
gujaf-139	458	13	.969	.969	NUM
gujaf-139	458	14	*	*	PUNCT
gujaf-139	458	15	*	*	PUNCT
gujaf-139	458	16	sig	sig	X
gujaf-139	458	17	.	.	PUNCT
gujaf-139	459	1	(	(	PUNCT
gujaf-139	459	2	2	2	NUM
gujaf-139	459	3	-	-	PUNCT
gujaf-139	459	4	tailed	tailed	ADJ
gujaf-139	459	5	)	)	PUNCT
gujaf-139	459	6	.006	.006	NUM
gujaf-139	459	7	n	n	CCONJ
gujaf-139	459	8	102	102	NUM
gujaf-139	459	9	102	102	NUM
gujaf-139	459	10	eaud%	eaud%	DET
gujaf-139	459	11	pearson	pearson	NOUN
gujaf-139	459	12	correlation	correlation	NOUN
gujaf-139	459	13	.969	.969	NUM
gujaf-139	459	14	*	*	PUNCT
gujaf-139	459	15	*	*	PROPN
gujaf-139	459	16	1	1	NUM
gujaf-139	459	17	sig	sig	NOUN
gujaf-139	459	18	.	.	PUNCT
gujaf-139	460	1	(	(	PUNCT
gujaf-139	460	2	2	2	NUM
gujaf-139	460	3	-	-	PUNCT
gujaf-139	460	4	tailed	tailed	ADJ
gujaf-139	460	5	)	)	PUNCT
gujaf-139	460	6	.006	.006	NUM
gujaf-139	460	7	n	n	CCONJ
gujaf-139	460	8	102	102	NUM
gujaf-139	460	9	102	102	NUM
gujaf-139	460	10	correlation	correlation	NOUN
gujaf-139	460	11	is	be	AUX
gujaf-139	460	12	significant	significant	ADJ
gujaf-139	460	13	at	at	ADP
gujaf-139	460	14	the	the	DET
gujaf-139	460	15	0.01	0.01	NUM
gujaf-139	460	16	level	level	NOUN
gujaf-139	460	17	(	(	PUNCT
gujaf-139	460	18	2	2	NUM
gujaf-139	460	19	-	-	PUNCT
gujaf-139	460	20	tailed	tail	VERB
gujaf-139	460	21	)	)	PUNCT
gujaf-139	460	22	.	.	PUNCT
gujaf-139	461	1	result	result	VERB
gujaf-139	461	2	:	:	PUNCT
gujaf-139	461	3	the	the	DET
gujaf-139	461	4	result	result	NOUN
gujaf-139	461	5	of	of	ADP
gujaf-139	461	6	the	the	DET
gujaf-139	461	7	pearson	pearson	PROPN
gujaf-139	461	8	product	product	NOUN
gujaf-139	461	9	moment	moment	NOUN
gujaf-139	461	10	correlation	correlation	NOUN
gujaf-139	461	11	shows	show	VERB
gujaf-139	461	12	that	that	SCONJ
gujaf-139	461	13	there	there	PRON
gujaf-139	461	14	is	be	VERB
gujaf-139	461	15	a	a	DET
gujaf-139	461	16	statistically	statistically	ADV
gujaf-139	461	17	significant	significant	ADJ
gujaf-139	461	18	relationship	relationship	NOUN
gujaf-139	461	19	between	between	ADP
gujaf-139	461	20	the	the	DET
gujaf-139	461	21	role	role	NOUN
gujaf-139	461	22	of	of	ADP
gujaf-139	461	23	auditors	auditor	NOUN
gujaf-139	461	24	and	and	CCONJ
gujaf-139	461	25	corruption	corruption	NOUN
gujaf-139	461	26	reduction	reduction	NOUN
gujaf-139	461	27	(	(	PUNCT
gujaf-139	461	28	corrre	corrre	PROPN
gujaf-139	461	29	)	)	PUNCT
gujaf-139	461	30	in	in	ADP
gujaf-139	461	31	the	the	DET
gujaf-139	461	32	public	public	ADJ
gujaf-139	461	33	sector	sector	NOUN
gujaf-139	461	34	of	of	ADP
gujaf-139	461	35	nigeria	nigeria	PROPN
gujaf-139	461	36	(	(	PUNCT
gujaf-139	461	37	i.e.	i.e.	X
gujaf-139	461	38	p	p	X
gujaf-139	461	39	<	<	X
gujaf-139	461	40	0.05	0.05	NUM
gujaf-139	461	41	at	at	ADP
gujaf-139	461	42	0.006	0.006	NUM
gujaf-139	461	43	significance	significance	NOUN
gujaf-139	461	44	level	level	NOUN
gujaf-139	461	45	)	)	PUNCT
gujaf-139	461	46	.	.	PUNCT
gujaf-139	462	1	it	it	PRON
gujaf-139	462	2	also	also	ADV
gujaf-139	462	3	indicates	indicate	VERB
gujaf-139	462	4	that	that	SCONJ
gujaf-139	462	5	the	the	DET
gujaf-139	462	6	relationship	relationship	NOUN
gujaf-139	462	7	between	between	ADP
gujaf-139	462	8	the	the	DET
gujaf-139	462	9	role	role	NOUN
gujaf-139	462	10	of	of	ADP
gujaf-139	462	11	auditors	auditor	NOUN
gujaf-139	462	12	and	and	CCONJ
gujaf-139	462	13	corruption	corruption	NOUN
gujaf-139	462	14	reduction	reduction	NOUN
gujaf-139	462	15	in	in	ADP
gujaf-139	462	16	the	the	DET
gujaf-139	462	17	public	public	ADJ
gujaf-139	462	18	sector	sector	NOUN
gujaf-139	462	19	of	of	ADP
gujaf-139	462	20	nigeria	nigeria	PROPN
gujaf-139	462	21	is	be	AUX
gujaf-139	462	22	positive	positive	ADJ
gujaf-139	462	23	(	(	PUNCT
gujaf-139	462	24	i.e.	i.e.	X
gujaf-139	462	25	when	when	SCONJ
gujaf-139	462	26	the	the	DET
gujaf-139	462	27	role	role	NOUN
gujaf-139	462	28	of	of	ADP
gujaf-139	462	29	auditors	auditor	NOUN
gujaf-139	462	30	increases	increase	VERB
gujaf-139	462	31	or	or	CCONJ
gujaf-139	462	32	is	be	AUX
gujaf-139	462	33	improved	improve	VERB
gujaf-139	462	34	upon	upon	SCONJ
gujaf-139	462	35	,	,	PUNCT
gujaf-139	462	36	combating	combat	VERB
gujaf-139	462	37	corruption	corruption	NOUN
gujaf-139	462	38	increases	increase	NOUN
gujaf-139	462	39	or	or	CCONJ
gujaf-139	462	40	is	be	AUX
gujaf-139	462	41	improved	improve	VERB
gujaf-139	462	42	upon	upon	SCONJ
gujaf-139	462	43	too	too	ADV
gujaf-139	462	44	)	)	PUNCT
gujaf-139	462	45	.	.	PUNCT
gujaf-139	463	1	in	in	ADP
gujaf-139	463	2	conclusion	conclusion	NOUN
gujaf-139	463	3	,	,	PUNCT
gujaf-139	463	4	the	the	DET
gujaf-139	463	5	result	result	NOUN
gujaf-139	463	6	of	of	ADP
gujaf-139	463	7	the	the	DET
gujaf-139	463	8	analysis	analysis	NOUN
gujaf-139	463	9	indicates	indicate	VERB
gujaf-139	463	10	that	that	SCONJ
gujaf-139	463	11	the	the	DET
gujaf-139	463	12	strength	strength	NOUN
gujaf-139	463	13	or	or	CCONJ
gujaf-139	463	14	magnitude	magnitude	NOUN
gujaf-139	463	15	of	of	ADP
gujaf-139	463	16	relationship	relationship	NOUN
gujaf-139	463	17	between	between	ADP
gujaf-139	463	18	the	the	DET
gujaf-139	463	19	role	role	NOUN
gujaf-139	463	20	of	of	ADP
gujaf-139	463	21	auditors	auditor	NOUN
gujaf-139	463	22	and	and	CCONJ
gujaf-139	463	23	corruption	corruption	NOUN
gujaf-139	463	24	reduction	reduction	NOUN
gujaf-139	463	25	in	in	ADP
gujaf-139	463	26	the	the	DET
gujaf-139	463	27	public	public	ADJ
gujaf-139	463	28	sector	sector	NOUN
gujaf-139	463	29	is	be	AUX
gujaf-139	463	30	very	very	ADV
gujaf-139	463	31	strong	strong	ADJ
gujaf-139	463	32	(	(	PUNCT
gujaf-139	463	33	r	r	NOUN
gujaf-139	463	34	=	=	SYM
gujaf-139	463	35	96.9	96.9	NUM
gujaf-139	463	36	)	)	PUNCT
gujaf-139	463	37	.	.	PUNCT
gujaf-139	464	1	the	the	DET
gujaf-139	464	2	result	result	NOUN
gujaf-139	464	3	implies	imply	VERB
gujaf-139	464	4	that	that	SCONJ
gujaf-139	464	5	auditors	auditor	NOUN
gujaf-139	464	6	are	be	AUX
gujaf-139	464	7	effective	effective	ADJ
gujaf-139	464	8	in	in	ADP
gujaf-139	464	9	corruption	corruption	NOUN
gujaf-139	464	10	reduction	reduction	NOUN
gujaf-139	464	11	in	in	ADP
gujaf-139	464	12	the	the	DET
gujaf-139	464	13	public	public	ADJ
gujaf-139	464	14	sector	sector	NOUN
gujaf-139	464	15	by	by	ADP
gujaf-139	464	16	96.9	96.9	NUM
gujaf-139	464	17	per	per	ADP
gujaf-139	464	18	cent	cent	NOUN
gujaf-139	464	19	.	.	PUNCT
gujaf-139	465	1	decision	decision	NOUN
gujaf-139	465	2	rule	rule	NOUN
gujaf-139	465	3	:	:	PUNCT
gujaf-139	465	4	if	if	SCONJ
gujaf-139	465	5	p	p	NOUN
gujaf-139	465	6	-	-	PUNCT
gujaf-139	465	7	value	value	NOUN
gujaf-139	465	8	is	be	AUX
gujaf-139	465	9	less	less	ADJ
gujaf-139	465	10	than	than	ADP
gujaf-139	465	11	0.05	0.05	NUM
gujaf-139	465	12	,	,	PUNCT
gujaf-139	465	13	reject	reject	VERB
gujaf-139	465	14	the	the	DET
gujaf-139	465	15	null	null	ADJ
gujaf-139	465	16	hypothesis	hypothesis	NOUN
gujaf-139	465	17	and	and	CCONJ
gujaf-139	465	18	accept	accept	VERB
gujaf-139	465	19	the	the	DET
gujaf-139	465	20	alternate	alternate	ADJ
gujaf-139	465	21	hypothesis	hypothesis	NOUN
gujaf-139	465	22	.	.	PUNCT
gujaf-139	466	1	decision	decision	NOUN
gujaf-139	466	2	:	:	PUNCT
gujaf-139	466	3	the	the	DET
gujaf-139	466	4	result	result	NOUN
gujaf-139	466	5	of	of	ADP
gujaf-139	466	6	the	the	DET
gujaf-139	466	7	pearson	pearson	PROPN
gujaf-139	466	8	product	product	NOUN
gujaf-139	466	9	moment	moment	NOUN
gujaf-139	466	10	correlation	correlation	NOUN
gujaf-139	466	11	suggests	suggest	VERB
gujaf-139	466	12	that	that	SCONJ
gujaf-139	466	13	auditors	auditor	NOUN
gujaf-139	466	14	are	be	AUX
gujaf-139	466	15	effective	effective	ADJ
gujaf-139	466	16	in	in	ADP
gujaf-139	466	17	corruption	corruption	NOUN
gujaf-139	466	18	in	in	ADP
gujaf-139	466	19	the	the	DET
gujaf-139	466	20	public	public	ADJ
gujaf-139	466	21	sector	sector	NOUN
gujaf-139	466	22	of	of	ADP
gujaf-139	466	23	nigeria	nigeria	PROPN
gujaf-139	466	24	(	(	PUNCT
gujaf-139	466	25	r	r	NOUN
gujaf-139	466	26	=	=	SYM
gujaf-139	466	27	.96.9	.96.9	PROPN
gujaf-139	466	28	,	,	PUNCT
gujaf-139	466	29	alpha	alpha	NOUN
gujaf-139	466	30	-	-	PUNCT
gujaf-139	466	31	significance	significance	NOUN
gujaf-139	466	32	is	be	AUX
gujaf-139	466	33	.006	.006	NUM
gujaf-139	466	34	at	at	ADP
gujaf-139	466	35	p	p	X
gujaf-139	466	36	<	<	X
gujaf-139	466	37	0.01	0.01	NUM
gujaf-139	466	38	)	)	PUNCT
gujaf-139	466	39	.	.	PUNCT
gujaf-139	467	1	therefore	therefore	ADV
gujaf-139	467	2	,	,	PUNCT
gujaf-139	467	3	we	we	PRON
gujaf-139	467	4	reject	reject	VERB
gujaf-139	467	5	the	the	DET
gujaf-139	467	6	null	null	ADJ
gujaf-139	467	7	hypothesis	hypothesis	NOUN
gujaf-139	467	8	and	and	CCONJ
gujaf-139	467	9	accept	accept	VERB
gujaf-139	467	10	the	the	DET
gujaf-139	467	11	alternate	alternate	ADJ
gujaf-139	467	12	hypothesis	hypothesis	NOUN
gujaf-139	467	13	that	that	PRON
gujaf-139	467	14	states	state	VERB
gujaf-139	467	15	that	that	SCONJ
gujaf-139	467	16	auditors	auditor	NOUN
gujaf-139	467	17	are	be	AUX
gujaf-139	467	18	effective	effective	ADJ
gujaf-139	467	19	in	in	ADP
gujaf-139	467	20	combating	combat	VERB
gujaf-139	467	21	corruption	corruption	NOUN
gujaf-139	467	22	in	in	ADP
gujaf-139	467	23	nigerian	nigerian	ADJ
gujaf-139	467	24	public	public	ADJ
gujaf-139	467	25	sector	sector	NOUN
gujaf-139	467	26	.	.	PUNCT
gujaf-139	468	1	the	the	DET
gujaf-139	468	2	result	result	NOUN
gujaf-139	468	3	of	of	ADP
gujaf-139	468	4	the	the	DET
gujaf-139	468	5	pearson	pearson	PROPN
gujaf-139	468	6	product	product	NOUN
gujaf-139	468	7	moment	moment	NOUN
gujaf-139	468	8	correlation	correlation	NOUN
gujaf-139	468	9	revealed	reveal	VERB
gujaf-139	468	10	that	that	SCONJ
gujaf-139	468	11	auditors	auditor	NOUN
gujaf-139	468	12	are	be	AUX
gujaf-139	468	13	effective	effective	ADJ
gujaf-139	468	14	in	in	ADP
gujaf-139	468	15	combating	combat	VERB
gujaf-139	468	16	corruption	corruption	NOUN
gujaf-139	468	17	in	in	ADP
gujaf-139	468	18	the	the	DET
gujaf-139	468	19	public	public	ADJ
gujaf-139	468	20	sector	sector	NOUN
gujaf-139	468	21	of	of	ADP
gujaf-139	468	22	nigeria	nigeria	PROPN
gujaf-139	468	23	.	.	PUNCT
gujaf-139	469	1	oyinlola	oyinlola	PROPN
gujaf-139	469	2	(	(	PUNCT
gujaf-139	469	3	2010	2010	NUM
gujaf-139	469	4	)	)	PUNCT
gujaf-139	469	5	study	study	NOUN
gujaf-139	469	6	was	be	AUX
gujaf-139	469	7	in	in	ADP
gujaf-139	469	8	agreement	agreement	NOUN
gujaf-139	469	9	with	with	ADP
gujaf-139	469	10	this	this	DET
gujaf-139	469	11	finding	finding	NOUN
gujaf-139	469	12	.	.	PUNCT
gujaf-139	470	1	oyinlola	oyinlola	PROPN
gujaf-139	470	2	discovered	discover	VERB
gujaf-139	470	3	that	that	SCONJ
gujaf-139	470	4	managers	manager	NOUN
gujaf-139	470	5	,	,	PUNCT
gujaf-139	470	6	bankers	banker	NOUN
gujaf-139	470	7	,	,	PUNCT
gujaf-139	470	8	accountants	accountant	NOUN
gujaf-139	470	9	and	and	CCONJ
gujaf-139	470	10	investors	investor	NOUN
gujaf-139	470	11	have	have	VERB
gujaf-139	470	12	very	very	ADV
gujaf-139	470	13	high	high	ADJ
gujaf-139	470	14	expectation	expectation	NOUN
gujaf-139	470	15	on	on	ADP
gujaf-139	470	16	auditors	auditor	NOUN
gujaf-139	470	17	’	’	PART
gujaf-139	470	18	roles	role	NOUN
gujaf-139	470	19	on	on	ADP
gujaf-139	470	20	fraud	fraud	NOUN
gujaf-139	470	21	prevention	prevention	NOUN
gujaf-139	470	22	and	and	CCONJ
gujaf-139	470	23	discovery	discovery	NOUN
gujaf-139	470	24	.	.	PUNCT
gujaf-139	471	1	also	also	ADV
gujaf-139	471	2	in	in	ADP
gujaf-139	471	3	agreement	agreement	NOUN
gujaf-139	471	4	is	be	AUX
gujaf-139	471	5	the	the	DET
gujaf-139	471	6	finding	finding	NOUN
gujaf-139	471	7	of	of	ADP
gujaf-139	471	8	agbo	agbo	NOUN
gujaf-139	471	9	and	and	CCONJ
gujaf-139	471	10	aruomoaghe	aruomoaghe	ADJ
gujaf-139	471	11	(	(	PUNCT
gujaf-139	471	12	2014	2014	NUM
gujaf-139	471	13	)	)	PUNCT
gujaf-139	471	14	.	.	PUNCT
gujaf-139	472	1	they	they	PRON
gujaf-139	472	2	discovered	discover	VERB
gujaf-139	472	3	that	that	SCONJ
gujaf-139	472	4	performance	performance	NOUN
gujaf-139	472	5	audit	audit	NOUN
gujaf-139	472	6	could	could	AUX
gujaf-139	472	7	be	be	AUX
gujaf-139	472	8	an	an	DET
gujaf-139	472	9	effective	effective	ADJ
gujaf-139	472	10	tool	tool	NOUN
gujaf-139	472	11	in	in	ADP
gujaf-139	472	12	combating	combat	VERB
gujaf-139	472	13	corruption	corruption	NOUN
gujaf-139	472	14	in	in	ADP
gujaf-139	472	15	the	the	DET
gujaf-139	472	16	public	public	ADJ
gujaf-139	472	17	sector	sector	NOUN
gujaf-139	472	18	of	of	ADP
gujaf-139	472	19	nigeria	nigeria	PROPN
gujaf-139	472	20	.	.	PUNCT
gujaf-139	473	1	in	in	ADP
gujaf-139	473	2	the	the	DET
gujaf-139	473	3	same	same	ADJ
gujaf-139	473	4	vein	vein	NOUN
gujaf-139	473	5	,	,	PUNCT
gujaf-139	473	6	study	study	NOUN
gujaf-139	473	7	by	by	ADP
gujaf-139	473	8	osagioduwa	osagioduwa	PROPN
gujaf-139	473	9	(	(	PUNCT
gujaf-139	473	10	2014	2014	NUM
gujaf-139	473	11	)	)	PUNCT
gujaf-139	473	12	revealed	reveal	VERB
gujaf-139	473	13	that	that	SCONJ
gujaf-139	473	14	auditor	auditor	NOUN
gujaf-139	473	15	plays	play	VERB
gujaf-139	473	16	a	a	DET
gujaf-139	473	17	role	role	NOUN
gujaf-139	473	18	in	in	ADP
gujaf-139	473	19	curtailing	curtail	VERB
gujaf-139	473	20	corruption	corruption	NOUN
gujaf-139	473	21	in	in	ADP
gujaf-139	473	22	the	the	DET
gujaf-139	473	23	public	public	ADJ
gujaf-139	473	24	sector	sector	NOUN
gujaf-139	473	25	of	of	ADP
gujaf-139	473	26	nigeria	nigeria	PROPN
gujaf-139	473	27	.	.	PUNCT
gujaf-139	474	1	similarly	similarly	ADV
gujaf-139	474	2	,	,	PUNCT
gujaf-139	474	3	eiya	eiya	NOUN
gujaf-139	474	4	and	and	CCONJ
gujaf-139	474	5	otalor	otalor	NOUN
gujaf-139	474	6	(	(	PUNCT
gujaf-139	474	7	2013	2013	NUM
gujaf-139	474	8	)	)	PUNCT
gujaf-139	474	9	submitted	submit	VERB
gujaf-139	474	10	that	that	DET
gujaf-139	474	11	audit	audit	NOUN
gujaf-139	474	12	26	26	NUM
gujaf-139	474	13	is	be	AUX
gujaf-139	474	14	one	one	NUM
gujaf-139	474	15	of	of	ADP
gujaf-139	474	16	the	the	DET
gujaf-139	474	17	mechanisms	mechanism	NOUN
gujaf-139	474	18	fundamental	fundamental	ADJ
gujaf-139	474	19	in	in	ADP
gujaf-139	474	20	the	the	DET
gujaf-139	474	21	combat	combat	NOUN
gujaf-139	474	22	against	against	ADP
gujaf-139	474	23	corruption	corruption	NOUN
gujaf-139	474	24	in	in	ADP
gujaf-139	474	25	nigeria	nigeria	PROPN
gujaf-139	474	26	.	.	PUNCT
gujaf-139	475	1	most	most	ADJ
gujaf-139	475	2	of	of	ADP
gujaf-139	475	3	the	the	DET
gujaf-139	475	4	standard	standard	ADJ
gujaf-139	475	5	setting	setting	NOUN
gujaf-139	475	6	in	in	ADP
gujaf-139	475	7	the	the	DET
gujaf-139	475	8	auditing	auditing	NOUN
gujaf-139	475	9	profession	profession	NOUN
gujaf-139	475	10	has	have	AUX
gujaf-139	475	11	taken	take	VERB
gujaf-139	475	12	place	place	NOUN
gujaf-139	475	13	in	in	ADP
gujaf-139	475	14	the	the	DET
gujaf-139	475	15	nongovernment	nongovernment	NOUN
gujaf-139	475	16	sector	sector	NOUN
gujaf-139	475	17	and	and	CCONJ
gujaf-139	475	18	corruption	corruption	NOUN
gujaf-139	475	19	has	have	AUX
gujaf-139	475	20	not	not	PART
gujaf-139	475	21	been	be	AUX
gujaf-139	475	22	a	a	DET
gujaf-139	475	23	serious	serious	ADJ
gujaf-139	475	24	issue	issue	NOUN
gujaf-139	475	25	in	in	ADP
gujaf-139	475	26	the	the	DET
gujaf-139	475	27	nongovernment	nongovernment	NOUN
gujaf-139	475	28	sector	sector	NOUN
gujaf-139	475	29	.	.	PUNCT
gujaf-139	476	1	because	because	SCONJ
gujaf-139	476	2	the	the	DET
gujaf-139	476	3	auditing	auditing	NOUN
gujaf-139	476	4	profession	profession	NOUN
gujaf-139	476	5	,	,	PUNCT
gujaf-139	476	6	as	as	SCONJ
gujaf-139	476	7	it	it	PRON
gujaf-139	476	8	has	have	AUX
gujaf-139	476	9	evolved	evolve	VERB
gujaf-139	476	10	,	,	PUNCT
gujaf-139	476	11	has	have	VERB
gujaf-139	476	12	its	its	PRON
gujaf-139	476	13	roots	root	NOUN
gujaf-139	476	14	in	in	ADP
gujaf-139	476	15	the	the	DET
gujaf-139	476	16	non	non	ADJ
gujaf-139	476	17	-	-	ADJ
gujaf-139	476	18	government	government	ADJ
gujaf-139	476	19	segment	segment	NOUN
gujaf-139	476	20	where	where	SCONJ
gujaf-139	476	21	audit	audit	NOUN
gujaf-139	476	22	against	against	ADP
gujaf-139	476	23	corruption	corruption	NOUN
gujaf-139	476	24	is	be	AUX
gujaf-139	476	25	not	not	PART
gujaf-139	476	26	a	a	DET
gujaf-139	476	27	serious	serious	ADJ
gujaf-139	476	28	concern	concern	NOUN
gujaf-139	476	29	of	of	ADP
gujaf-139	476	30	the	the	DET
gujaf-139	476	31	stakeholders	stakeholder	NOUN
gujaf-139	476	32	who	who	PRON
gujaf-139	476	33	are	be	AUX
gujaf-139	476	34	more	more	ADV
gujaf-139	476	35	concerned	concerned	ADJ
gujaf-139	476	36	with	with	ADP
gujaf-139	476	37	fraud	fraud	NOUN
gujaf-139	476	38	or	or	CCONJ
gujaf-139	476	39	theft	theft	NOUN
gujaf-139	476	40	of	of	ADP
gujaf-139	476	41	financial	financial	ADJ
gujaf-139	476	42	resources	resource	NOUN
gujaf-139	476	43	and	and	CCONJ
gujaf-139	476	44	assets	asset	NOUN
gujaf-139	476	45	.	.	PUNCT
gujaf-139	477	1	furthermore	furthermore	ADV
gujaf-139	477	2	,	,	PUNCT
gujaf-139	477	3	okpala	okpala	PROPN
gujaf-139	477	4	(	(	PUNCT
gujaf-139	477	5	2012	2012	NUM
gujaf-139	477	6	)	)	PUNCT
gujaf-139	477	7	study	study	NOUN
gujaf-139	477	8	revealed	reveal	VERB
gujaf-139	477	9	that	that	SCONJ
gujaf-139	477	10	external	external	ADJ
gujaf-139	477	11	auditing	auditing	NOUN
gujaf-139	477	12	is	be	AUX
gujaf-139	477	13	very	very	ADV
gujaf-139	477	14	imperative	imperative	ADJ
gujaf-139	477	15	in	in	ADP
gujaf-139	477	16	guaranteeing	guarantee	VERB
gujaf-139	477	17	effective	effective	ADJ
gujaf-139	477	18	accountability	accountability	NOUN
gujaf-139	477	19	in	in	ADP
gujaf-139	477	20	the	the	DET
gujaf-139	477	21	public	public	ADJ
gujaf-139	477	22	sector	sector	NOUN
gujaf-139	477	23	of	of	ADP
gujaf-139	477	24	nigeria	nigeria	PROPN
gujaf-139	477	25	and	and	CCONJ
gujaf-139	477	26	recommended	recommend	VERB
gujaf-139	477	27	that	that	SCONJ
gujaf-139	477	28	professional	professional	ADJ
gujaf-139	477	29	accounting	accounting	NOUN
gujaf-139	477	30	bodies	body	NOUN
gujaf-139	477	31	,	,	PUNCT
gujaf-139	477	32	government	government	NOUN
gujaf-139	477	33	,	,	PUNCT
gujaf-139	477	34	and	and	CCONJ
gujaf-139	477	35	the	the	DET
gujaf-139	477	36	society	society	NOUN
gujaf-139	477	37	should	should	AUX
gujaf-139	477	38	work	work	VERB
gujaf-139	477	39	collectively	collectively	ADV
gujaf-139	477	40	to	to	PART
gujaf-139	477	41	have	have	VERB
gujaf-139	477	42	a	a	DET
gujaf-139	477	43	significant	significant	ADJ
gujaf-139	477	44	result	result	NOUN
gujaf-139	477	45	as	as	ADP
gujaf-139	477	46	a	a	DET
gujaf-139	477	47	matter	matter	NOUN
gujaf-139	477	48	of	of	ADP
gujaf-139	477	49	urgency	urgency	NOUN
gujaf-139	477	50	in	in	ADP
gujaf-139	477	51	the	the	DET
gujaf-139	477	52	war	war	NOUN
gujaf-139	477	53	against	against	ADP
gujaf-139	477	54	corruption	corruption	NOUN
gujaf-139	477	55	.	.	PUNCT
gujaf-139	478	1	while	while	SCONJ
gujaf-139	478	2	ebimobowei	ebimobowei	ADJ
gujaf-139	478	3	and	and	CCONJ
gujaf-139	478	4	binaebi	binaebi	NOUN
gujaf-139	478	5	(	(	PUNCT
gujaf-139	478	6	2013	2013	NUM
gujaf-139	478	7	)	)	PUNCT
gujaf-139	478	8	discovered	discover	VERB
gujaf-139	478	9	that	that	SCONJ
gujaf-139	478	10	auditing	auditing	NOUN
gujaf-139	478	11	guarantees	guarantee	VERB
gujaf-139	478	12	appropriate	appropriate	ADJ
gujaf-139	478	13	stewardship	stewardship	NOUN
gujaf-139	478	14	reporting	reporting	NOUN
gujaf-139	478	15	,	,	PUNCT
gujaf-139	478	16	insufficient	insufficient	ADJ
gujaf-139	478	17	expert	expert	NOUN
gujaf-139	478	18	manpower	manpower	NOUN
gujaf-139	478	19	and	and	CCONJ
gujaf-139	478	20	managerial	managerial	ADJ
gujaf-139	478	21	interference	interference	NOUN
gujaf-139	478	22	retard	retard	VERB
gujaf-139	478	23	accurate	accurate	ADJ
gujaf-139	478	24	auditing	auditing	NOUN
gujaf-139	478	25	of	of	ADP
gujaf-139	478	26	local	local	ADJ
gujaf-139	478	27	government	government	NOUN
gujaf-139	478	28	accounts	account	NOUN
gujaf-139	478	29	.	.	PUNCT
gujaf-139	479	1	furthermore	furthermore	ADV
gujaf-139	479	2	,	,	PUNCT
gujaf-139	479	3	in	in	ADP
gujaf-139	479	4	ghana	ghana	PROPN
gujaf-139	479	5	,	,	PUNCT
gujaf-139	479	6	dawuda	dawuda	PROPN
gujaf-139	479	7	,	,	PUNCT
gujaf-139	479	8	aninanya	aninanya	NOUN
gujaf-139	479	9	,	,	PUNCT
gujaf-139	479	10	and	and	CCONJ
gujaf-139	479	11	alnaa	alnaa	NOUN
gujaf-139	479	12	(	(	PUNCT
gujaf-139	479	13	2015	2015	NUM
gujaf-139	479	14	)	)	PUNCT
gujaf-139	479	15	discovered	discover	VERB
gujaf-139	479	16	that	that	SCONJ
gujaf-139	479	17	internal	internal	ADJ
gujaf-139	479	18	audit	audit	NOUN
gujaf-139	479	19	departments	department	NOUN
gujaf-139	479	20	,	,	PUNCT
gujaf-139	479	21	are	be	AUX
gujaf-139	479	22	given	give	VERB
gujaf-139	479	23	little	little	ADJ
gujaf-139	479	24	significance	significance	NOUN
gujaf-139	479	25	,	,	PUNCT
gujaf-139	479	26	and	and	CCONJ
gujaf-139	479	27	board	board	NOUN
gujaf-139	479	28	establish	establish	VERB
gujaf-139	479	29	the	the	DET
gujaf-139	479	30	span	span	NOUN
gujaf-139	479	31	of	of	ADP
gujaf-139	479	32	internal	internal	ADJ
gujaf-139	479	33	audit	audit	NOUN
gujaf-139	479	34	work	work	NOUN
gujaf-139	479	35	owing	owe	VERB
gujaf-139	479	36	to	to	ADP
gujaf-139	479	37	the	the	DET
gujaf-139	479	38	nonexistence	nonexistence	NOUN
gujaf-139	479	39	of	of	ADP
gujaf-139	479	40	internal	internal	ADJ
gujaf-139	479	41	audit	audit	NOUN
gujaf-139	479	42	.	.	PUNCT
gujaf-139	480	1	moreover	moreover	ADV
gujaf-139	480	2	,	,	PUNCT
gujaf-139	480	3	the	the	DET
gujaf-139	480	4	major	major	ADJ
gujaf-139	480	5	threats	threat	NOUN
gujaf-139	480	6	to	to	ADP
gujaf-139	480	7	internal	internal	ADJ
gujaf-139	480	8	auditors	auditor	NOUN
gujaf-139	480	9	’	’	PART
gujaf-139	480	10	independence	independence	NOUN
gujaf-139	480	11	are	be	AUX
gujaf-139	480	12	familiarity	familiarity	NOUN
gujaf-139	480	13	and	and	CCONJ
gujaf-139	480	14	intimidation	intimidation	NOUN
gujaf-139	480	15	threats	threat	NOUN
gujaf-139	480	16	.	.	PUNCT
gujaf-139	481	1	in	in	ADP
gujaf-139	481	2	agreement	agreement	NOUN
gujaf-139	481	3	is	be	AUX
gujaf-139	481	4	the	the	DET
gujaf-139	481	5	study	study	NOUN
gujaf-139	481	6	of	of	ADP
gujaf-139	481	7	onatuyeh	onatuyeh	NOUN
gujaf-139	481	8	and	and	CCONJ
gujaf-139	481	9	aniefor	aniefor	PROPN
gujaf-139	481	10	(	(	PUNCT
gujaf-139	481	11	2013	2013	NUM
gujaf-139	481	12	)	)	PUNCT
gujaf-139	481	13	.	.	PUNCT
gujaf-139	482	1	onatuyeh	onatuyeh	PROPN
gujaf-139	482	2	and	and	CCONJ
gujaf-139	482	3	aniefor	aniefor	PROPN
gujaf-139	482	4	study	study	NOUN
gujaf-139	482	5	revealed	reveal	VERB
gujaf-139	482	6	that	that	SCONJ
gujaf-139	482	7	effective	effective	ADJ
gujaf-139	482	8	internal	internal	ADJ
gujaf-139	482	9	auditing	auditing	NOUN
gujaf-139	482	10	guarantees	guarantee	VERB
gujaf-139	482	11	appropriate	appropriate	ADJ
gujaf-139	482	12	stewardship	stewardship	NOUN
gujaf-139	482	13	reporting	reporting	NOUN
gujaf-139	482	14	and	and	CCONJ
gujaf-139	482	15	insufficient	insufficient	ADJ
gujaf-139	482	16	eligible	eligible	ADJ
gujaf-139	482	17	manpower	manpower	NOUN
gujaf-139	482	18	does	do	AUX
gujaf-139	482	19	hamper	hamper	VERB
gujaf-139	482	20	appropriate	appropriate	ADJ
gujaf-139	482	21	auditing	auditing	NOUN
gujaf-139	482	22	of	of	ADP
gujaf-139	482	23	public	public	ADJ
gujaf-139	482	24	accounts	account	NOUN
gujaf-139	482	25	.	.	PUNCT
gujaf-139	483	1	moreover	moreover	ADV
gujaf-139	483	2	,	,	PUNCT
gujaf-139	483	3	nwannebuike	nwannebuike	NOUN
gujaf-139	483	4	and	and	CCONJ
gujaf-139	483	5	nwadialor	nwadialor	PROPN
gujaf-139	483	6	(	(	PUNCT
gujaf-139	483	7	2016	2016	NUM
gujaf-139	483	8	)	)	PUNCT
gujaf-139	483	9	discovered	discover	VERB
gujaf-139	483	10	that	that	SCONJ
gujaf-139	483	11	despite	despite	SCONJ
gujaf-139	483	12	the	the	DET
gujaf-139	483	13	existence	existence	NOUN
gujaf-139	483	14	of	of	ADP
gujaf-139	483	15	adequate	adequate	ADJ
gujaf-139	483	16	punishments	punishment	NOUN
gujaf-139	483	17	for	for	ADP
gujaf-139	483	18	internal	internal	ADJ
gujaf-139	483	19	control	control	NOUN
gujaf-139	483	20	violation	violation	NOUN
gujaf-139	483	21	,	,	PUNCT
gujaf-139	483	22	they	they	PRON
gujaf-139	483	23	were	be	AUX
gujaf-139	483	24	not	not	PART
gujaf-139	483	25	effectively	effectively	ADV
gujaf-139	483	26	applied	apply	VERB
gujaf-139	483	27	all	all	ADV
gujaf-139	483	28	over	over	ADP
gujaf-139	483	29	the	the	DET
gujaf-139	483	30	organisation	organisation	NOUN
gujaf-139	483	31	for	for	ADP
gujaf-139	483	32	infringement	infringement	NOUN
gujaf-139	483	33	of	of	ADP
gujaf-139	483	34	internal	internal	ADJ
gujaf-139	483	35	audit	audit	NOUN
gujaf-139	483	36	procedures	procedure	NOUN
gujaf-139	483	37	.	.	PUNCT
gujaf-139	484	1	5	5	X
gujaf-139	484	2	.	.	X
gujaf-139	484	3	conclusion	conclusion	NOUN
gujaf-139	484	4	and	and	CCONJ
gujaf-139	484	5	recommendation	recommendation	VERB
gujaf-139	484	6	the	the	DET
gujaf-139	484	7	study	study	NOUN
gujaf-139	484	8	hereby	hereby	ADV
gujaf-139	484	9	concluded	conclude	VERB
gujaf-139	484	10	that	that	SCONJ
gujaf-139	484	11	auditors	auditor	NOUN
gujaf-139	484	12	have	have	AUX
gujaf-139	484	13	been	be	AUX
gujaf-139	484	14	effective	effective	ADJ
gujaf-139	484	15	in	in	ADP
gujaf-139	484	16	combating	combat	VERB
gujaf-139	484	17	corruption	corruption	NOUN
gujaf-139	484	18	in	in	ADP
gujaf-139	484	19	the	the	DET
gujaf-139	484	20	public	public	ADJ
gujaf-139	484	21	sector	sector	NOUN
gujaf-139	484	22	despite	despite	SCONJ
gujaf-139	484	23	the	the	DET
gujaf-139	484	24	absence	absence	NOUN
gujaf-139	484	25	of	of	ADP
gujaf-139	484	26	auditor	auditor	NOUN
gujaf-139	484	27	’s	’s	PART
gujaf-139	484	28	independence	independence	NOUN
gujaf-139	484	29	,	,	PUNCT
gujaf-139	484	30	threats	threat	NOUN
gujaf-139	484	31	and	and	CCONJ
gujaf-139	484	32	absence	absence	NOUN
gujaf-139	484	33	of	of	ADP
gujaf-139	484	34	sincere	sincere	ADJ
gujaf-139	484	35	political	political	ADJ
gujaf-139	484	36	will	will	NOUN
gujaf-139	484	37	to	to	PART
gujaf-139	484	38	combat	combat	VERB
gujaf-139	484	39	corruption	corruption	NOUN
gujaf-139	484	40	in	in	ADP
gujaf-139	484	41	the	the	DET
gujaf-139	484	42	nigerian	nigerian	ADJ
gujaf-139	484	43	public	public	ADJ
gujaf-139	484	44	sector	sector	NOUN
gujaf-139	484	45	.	.	PUNCT
gujaf-139	485	1	the	the	DET
gujaf-139	485	2	study	study	NOUN
gujaf-139	485	3	therefore	therefore	ADV
gujaf-139	485	4	recommends	recommend	VERB
gujaf-139	485	5	that	that	SCONJ
gujaf-139	485	6	:	:	PUNCT
gujaf-139	485	7	i.	i.	NOUN
gujaf-139	485	8	strengthening	strengthen	VERB
gujaf-139	485	9	auditors	auditor	NOUN
gujaf-139	485	10	’	’	PART
gujaf-139	485	11	independence	independence	NOUN
gujaf-139	485	12	:	:	PUNCT
gujaf-139	485	13	auditors	auditor	NOUN
gujaf-139	485	14	’	’	PART
gujaf-139	485	15	independence	independence	NOUN
gujaf-139	485	16	provides	provide	VERB
gujaf-139	485	17	the	the	DET
gujaf-139	485	18	liberty	liberty	NOUN
gujaf-139	485	19	and	and	CCONJ
gujaf-139	485	20	freedom	freedom	NOUN
gujaf-139	485	21	the	the	DET
gujaf-139	485	22	auditors	auditor	NOUN
gujaf-139	485	23	need	need	VERB
gujaf-139	485	24	from	from	ADP
gujaf-139	485	25	undue	undue	ADJ
gujaf-139	485	26	influence	influence	NOUN
gujaf-139	485	27	and	and	CCONJ
gujaf-139	485	28	interference	interference	NOUN
gujaf-139	485	29	from	from	ADP
gujaf-139	485	30	any	any	DET
gujaf-139	485	31	party	party	NOUN
gujaf-139	485	32	to	to	PART
gujaf-139	485	33	remain	remain	VERB
gujaf-139	485	34	unbiased	unbiased	ADJ
gujaf-139	485	35	in	in	ADP
gujaf-139	485	36	discharging	discharge	VERB
gujaf-139	485	37	their	their	PRON
gujaf-139	485	38	audit	audit	NOUN
gujaf-139	485	39	engagement	engagement	NOUN
gujaf-139	485	40	.	.	PUNCT
gujaf-139	486	1	the	the	DET
gujaf-139	486	2	alarming	alarming	ADJ
gujaf-139	486	3	wave	wave	NOUN
gujaf-139	486	4	of	of	ADP
gujaf-139	486	5	financial	financial	ADJ
gujaf-139	486	6	crime	crime	NOUN
gujaf-139	486	7	in	in	ADP
gujaf-139	486	8	the	the	DET
gujaf-139	486	9	current	current	ADJ
gujaf-139	486	10	nigerian	nigerian	ADJ
gujaf-139	486	11	public	public	ADJ
gujaf-139	486	12	sector	sector	NOUN
gujaf-139	486	13	and	and	CCONJ
gujaf-139	486	14	the	the	DET
gujaf-139	486	15	absence	absence	NOUN
gujaf-139	486	16	of	of	ADP
gujaf-139	486	17	auditors	auditor	NOUN
gujaf-139	486	18	’	’	PART
gujaf-139	486	19	independence	independence	NOUN
gujaf-139	486	20	is	be	AUX
gujaf-139	486	21	quite	quite	ADV
gujaf-139	486	22	disturbing	disturbing	ADJ
gujaf-139	486	23	.	.	PUNCT
gujaf-139	487	1	it	it	PRON
gujaf-139	487	2	,	,	PUNCT
gujaf-139	487	3	therefore	therefore	ADV
gujaf-139	487	4	,	,	PUNCT
gujaf-139	487	5	recommended	recommend	VERB
gujaf-139	487	6	that	that	SCONJ
gujaf-139	487	7	the	the	DET
gujaf-139	487	8	accounting	accounting	NOUN
gujaf-139	487	9	professional	professional	ADJ
gujaf-139	487	10	27	27	NUM
gujaf-139	487	11	bodies	body	NOUN
gujaf-139	487	12	like	like	ADP
gujaf-139	487	13	the	the	DET
gujaf-139	487	14	anan	anan	PROPN
gujaf-139	487	15	and	and	CCONJ
gujaf-139	487	16	ican	ican	ADJ
gujaf-139	487	17	,	,	PUNCT
gujaf-139	487	18	and	and	CCONJ
gujaf-139	487	19	the	the	DET
gujaf-139	487	20	financial	financial	ADJ
gujaf-139	487	21	reporting	reporting	NOUN
gujaf-139	487	22	council	council	PROPN
gujaf-139	487	23	of	of	ADP
gujaf-139	487	24	nigeria	nigeria	PROPN
gujaf-139	487	25	(	(	PUNCT
gujaf-139	487	26	frcn	frcn	PROPN
gujaf-139	487	27	)	)	PUNCT
gujaf-139	487	28	specifically	specifically	ADV
gujaf-139	487	29	to	to	ADP
gujaf-139	487	30	intensive	intensive	ADJ
gujaf-139	487	31	and	and	CCONJ
gujaf-139	487	32	strengthen	strengthen	VERB
gujaf-139	487	33	guidelines	guideline	NOUN
gujaf-139	487	34	and	and	CCONJ
gujaf-139	487	35	measures	measure	NOUN
gujaf-139	487	36	that	that	PRON
gujaf-139	487	37	will	will	AUX
gujaf-139	487	38	promote	promote	VERB
gujaf-139	487	39	the	the	DET
gujaf-139	487	40	independence	independence	NOUN
gujaf-139	487	41	of	of	ADP
gujaf-139	487	42	the	the	DET
gujaf-139	487	43	auditors	auditor	NOUN
gujaf-139	487	44	.	.	PUNCT
gujaf-139	488	1	auditorgeneral	auditorgeneral	PROPN
gujaf-139	488	2	’s	’s	PART
gujaf-139	488	3	independence	independence	NOUN
gujaf-139	488	4	is	be	AUX
gujaf-139	488	5	secured	secure	VERB
gujaf-139	488	6	by	by	ADP
gujaf-139	488	7	five	five	NUM
gujaf-139	488	8	conditions	condition	NOUN
gujaf-139	488	9	which	which	PRON
gujaf-139	488	10	are	be	AUX
gujaf-139	488	11	financial	financial	ADJ
gujaf-139	488	12	independence	independence	NOUN
gujaf-139	488	13	,	,	PUNCT
gujaf-139	488	14	appointment	appointment	NOUN
gujaf-139	488	15	procedures	procedure	NOUN
gujaf-139	488	16	,	,	PUNCT
gujaf-139	488	17	removal	removal	NOUN
gujaf-139	488	18	procedures	procedure	NOUN
gujaf-139	488	19	,	,	PUNCT
gujaf-139	488	20	nature	nature	NOUN
gujaf-139	488	21	of	of	ADP
gujaf-139	488	22	tenure	tenure	NOUN
gujaf-139	488	23	,	,	PUNCT
gujaf-139	488	24	independence	independence	NOUN
gujaf-139	488	25	to	to	PART
gujaf-139	488	26	framework	framework	VERB
gujaf-139	488	27	plans	plan	NOUN
gujaf-139	488	28	and	and	CCONJ
gujaf-139	488	29	budgets	budget	NOUN
gujaf-139	488	30	,	,	PUNCT
gujaf-139	488	31	and	and	CCONJ
gujaf-139	488	32	the	the	DET
gujaf-139	488	33	ability	ability	NOUN
gujaf-139	488	34	to	to	PART
gujaf-139	488	35	employ	employ	VERB
gujaf-139	488	36	staff	staff	NOUN
gujaf-139	488	37	or	or	CCONJ
gujaf-139	488	38	other	other	ADJ
gujaf-139	488	39	suppliers	supplier	NOUN
gujaf-139	488	40	of	of	ADP
gujaf-139	488	41	services	service	NOUN
gujaf-139	488	42	.	.	PUNCT
gujaf-139	489	1	ii	ii	PROPN
gujaf-139	489	2	.	.	PUNCT
gujaf-139	490	1	recruitment	recruitment	NOUN
gujaf-139	490	2	of	of	ADP
gujaf-139	490	3	auditors	auditor	NOUN
gujaf-139	490	4	:	:	PUNCT
gujaf-139	490	5	it	it	PRON
gujaf-139	490	6	is	be	AUX
gujaf-139	490	7	recommended	recommend	VERB
gujaf-139	490	8	that	that	SCONJ
gujaf-139	490	9	the	the	DET
gujaf-139	490	10	government	government	NOUN
gujaf-139	490	11	at	at	ADP
gujaf-139	490	12	all	all	DET
gujaf-139	490	13	levels	level	NOUN
gujaf-139	490	14	should	should	AUX
gujaf-139	490	15	recruit	recruit	VERB
gujaf-139	490	16	auditors	auditor	NOUN
gujaf-139	490	17	specifically	specifically	ADV
gujaf-139	490	18	into	into	ADP
gujaf-139	490	19	these	these	DET
gujaf-139	490	20	highlighted	highlight	VERB
gujaf-139	490	21	areas	area	NOUN
gujaf-139	490	22	.	.	PUNCT
gujaf-139	491	1	the	the	DET
gujaf-139	491	2	number	number	NOUN
gujaf-139	491	3	of	of	ADP
gujaf-139	491	4	auditors	auditor	NOUN
gujaf-139	491	5	in	in	ADP
gujaf-139	491	6	the	the	DET
gujaf-139	491	7	offices	office	NOUN
gujaf-139	491	8	of	of	ADP
gujaf-139	491	9	the	the	DET
gujaf-139	491	10	auditor	auditor	NOUN
gujaf-139	491	11	general	general	NOUN
gujaf-139	491	12	for	for	ADP
gujaf-139	491	13	the	the	DET
gujaf-139	491	14	federation	federation	PROPN
gujaf-139	491	15	in	in	ADP
gujaf-139	491	16	enugu	enugu	PROPN
gujaf-139	491	17	and	and	CCONJ
gujaf-139	491	18	delta	delta	PROPN
gujaf-139	491	19	states	state	NOUN
gujaf-139	491	20	is	be	AUX
gujaf-139	491	21	very	very	ADV
gujaf-139	491	22	little	little	ADJ
gujaf-139	491	23	in	in	ADP
gujaf-139	491	24	relation	relation	NOUN
gujaf-139	491	25	to	to	ADP
gujaf-139	491	26	the	the	DET
gujaf-139	491	27	number	number	NOUN
gujaf-139	491	28	of	of	ADP
gujaf-139	491	29	mdas	mdas	PROPN
gujaf-139	491	30	audited	audit	VERB
gujaf-139	491	31	.	.	PUNCT
gujaf-139	492	1	the	the	DET
gujaf-139	492	2	total	total	ADJ
gujaf-139	492	3	number	number	NOUN
gujaf-139	492	4	of	of	ADP
gujaf-139	492	5	audit	audit	NOUN
gujaf-139	492	6	staff	staff	NOUN
gujaf-139	492	7	in	in	ADP
gujaf-139	492	8	the	the	DET
gujaf-139	492	9	office	office	NOUN
gujaf-139	492	10	of	of	ADP
gujaf-139	492	11	the	the	DET
gujaf-139	492	12	auditor	auditor	NOUN
gujaf-139	492	13	-	-	PUNCT
gujaf-139	492	14	general	general	NOUN
gujaf-139	492	15	for	for	ADP
gujaf-139	492	16	the	the	DET
gujaf-139	492	17	federation	federation	PROPN
gujaf-139	492	18	in	in	ADP
gujaf-139	492	19	delta	delta	PROPN
gujaf-139	492	20	state	state	NOUN
gujaf-139	492	21	is	be	AUX
gujaf-139	492	22	just	just	ADV
gujaf-139	492	23	eight	eight	NUM
gujaf-139	492	24	(	(	PUNCT
gujaf-139	492	25	8)	8)	NUM
gujaf-139	492	26	auditors	auditor	NOUN
gujaf-139	492	27	while	while	SCONJ
gujaf-139	492	28	enugu	enugu	PROPN
gujaf-139	492	29	state	state	NOUN
gujaf-139	492	30	is	be	AUX
gujaf-139	492	31	barely	barely	ADV
gujaf-139	492	32	twice	twice	DET
gujaf-139	492	33	the	the	DET
gujaf-139	492	34	number	number	NOUN
gujaf-139	492	35	.	.	PUNCT
gujaf-139	493	1	in	in	ADP
gujaf-139	493	2	addition	addition	NOUN
gujaf-139	493	3	,	,	PUNCT
gujaf-139	493	4	the	the	DET
gujaf-139	493	5	office	office	NOUN
gujaf-139	493	6	of	of	ADP
gujaf-139	493	7	the	the	DET
gujaf-139	493	8	auditor	auditor	NOUN
gujaf-139	493	9	-	-	PUNCT
gujaf-139	493	10	general	general	NOUN
gujaf-139	493	11	for	for	ADP
gujaf-139	493	12	the	the	DET
gujaf-139	493	13	local	local	ADJ
gujaf-139	493	14	government	government	NOUN
gujaf-139	493	15	in	in	ADP
gujaf-139	493	16	edo	edo	PROPN
gujaf-139	493	17	state	state	NOUN
gujaf-139	493	18	has	have	VERB
gujaf-139	493	19	relative	relative	ADJ
gujaf-139	493	20	low	low	ADJ
gujaf-139	493	21	number	number	NOUN
gujaf-139	493	22	of	of	ADP
gujaf-139	493	23	audit	audit	NOUN
gujaf-139	493	24	staff	staff	NOUN
gujaf-139	493	25	among	among	ADP
gujaf-139	493	26	the	the	DET
gujaf-139	493	27	states	state	NOUN
gujaf-139	493	28	investigated	investigate	VERB
gujaf-139	493	29	.	.	PUNCT
gujaf-139	494	1	the	the	DET
gujaf-139	494	2	number	number	NOUN
gujaf-139	494	3	of	of	ADP
gujaf-139	494	4	auditors	auditor	NOUN
gujaf-139	494	5	working	work	VERB
gujaf-139	494	6	in	in	ADP
gujaf-139	494	7	enugu	enugu	PROPN
gujaf-139	494	8	state	state	NOUN
gujaf-139	494	9	auditor	auditor	NOUN
gujaf-139	494	10	-	-	PUNCT
gujaf-139	494	11	general	general	NOUN
gujaf-139	494	12	’s	’s	PART
gujaf-139	494	13	office	office	NOUN
gujaf-139	494	14	is	be	AUX
gujaf-139	494	15	relatively	relatively	ADV
gujaf-139	494	16	low	low	ADJ
gujaf-139	494	17	in	in	ADP
gujaf-139	494	18	relation	relation	NOUN
gujaf-139	494	19	to	to	ADP
gujaf-139	494	20	other	other	ADJ
gujaf-139	494	21	states	state	NOUN
gujaf-139	494	22	studied	study	VERB
gujaf-139	494	23	.	.	PUNCT
gujaf-139	495	1	iii	iii	X
gujaf-139	495	2	.	.	PUNCT
gujaf-139	496	1	auditors	auditor	NOUN
gujaf-139	496	2	yearly	yearly	ADJ
gujaf-139	496	3	rotation	rotation	NOUN
gujaf-139	496	4	:	:	PUNCT
gujaf-139	496	5	the	the	DET
gujaf-139	496	6	ag	ag	PROPN
gujaf-139	496	7	for	for	ADP
gujaf-139	496	8	the	the	DET
gujaf-139	496	9	federation	federation	NOUN
gujaf-139	496	10	,	,	PUNCT
gujaf-139	496	11	state	state	NOUN
gujaf-139	496	12	,	,	PUNCT
gujaf-139	496	13	and	and	CCONJ
gujaf-139	496	14	the	the	DET
gujaf-139	496	15	local	local	ADJ
gujaf-139	496	16	government	government	NOUN
gujaf-139	496	17	respectively	respectively	ADV
gujaf-139	496	18	should	should	AUX
gujaf-139	496	19	henceforth	henceforth	ADV
gujaf-139	496	20	be	be	AUX
gujaf-139	496	21	unbiased	unbiased	ADJ
gujaf-139	496	22	and	and	CCONJ
gujaf-139	496	23	ensured	ensure	VERB
gujaf-139	496	24	yearly	yearly	ADJ
gujaf-139	496	25	rotation	rotation	NOUN
gujaf-139	496	26	of	of	ADP
gujaf-139	496	27	auditors	auditor	NOUN
gujaf-139	496	28	to	to	ADP
gujaf-139	496	29	different	different	ADJ
gujaf-139	496	30	public	public	ADJ
gujaf-139	496	31	organizations	organization	NOUN
gujaf-139	496	32	.	.	PUNCT
gujaf-139	497	1	this	this	PRON
gujaf-139	497	2	will	will	AUX
gujaf-139	497	3	reduce	reduce	VERB
gujaf-139	497	4	the	the	DET
gujaf-139	497	5	unethical	unethical	ADJ
gujaf-139	497	6	acts	act	NOUN
gujaf-139	497	7	of	of	ADP
gujaf-139	497	8	lobbying	lobby	VERB
gujaf-139	497	9	for	for	ADP
gujaf-139	497	10	a	a	DET
gujaf-139	497	11	public	public	ADJ
gujaf-139	497	12	organization	organization	NOUN
gujaf-139	497	13	to	to	PART
gujaf-139	497	14	audit	audit	VERB
gujaf-139	497	15	by	by	ADP
gujaf-139	497	16	the	the	DET
gujaf-139	497	17	auditors	auditor	NOUN
gujaf-139	497	18	.	.	PUNCT
gujaf-139	498	1	a	a	DET
gujaf-139	498	2	policy	policy	NOUN
gujaf-139	498	3	of	of	ADP
gujaf-139	498	4	compulsory	compulsory	ADJ
gujaf-139	498	5	rotational	rotational	ADJ
gujaf-139	498	6	audit	audit	NOUN
gujaf-139	498	7	on	on	ADP
gujaf-139	498	8	yearly	yearly	ADJ
gujaf-139	498	9	bases	basis	NOUN
gujaf-139	498	10	should	should	AUX
gujaf-139	498	11	take	take	VERB
gujaf-139	498	12	effect	effect	NOUN
gujaf-139	498	13	.	.	PUNCT
gujaf-139	499	1	iv	iv	X
gujaf-139	499	2	.	.	PUNCT
gujaf-139	499	3	submission	submission	NOUN
gujaf-139	499	4	of	of	ADP
gujaf-139	499	5	audit	audit	NOUN
gujaf-139	499	6	report	report	NOUN
gujaf-139	499	7	to	to	ADP
gujaf-139	499	8	the	the	DET
gujaf-139	499	9	anti	anti	ADJ
gujaf-139	499	10	-	-	ADJ
gujaf-139	499	11	corrupt	corrupt	ADJ
gujaf-139	499	12	agencies	agency	NOUN
gujaf-139	499	13	:	:	PUNCT
gujaf-139	499	14	the	the	DET
gujaf-139	499	15	pac	pac	PROPN
gujaf-139	499	16	is	be	AUX
gujaf-139	499	17	only	only	ADV
gujaf-139	499	18	a	a	DET
gujaf-139	499	19	committee	committee	NOUN
gujaf-139	499	20	in	in	ADP
gujaf-139	499	21	the	the	DET
gujaf-139	499	22	house	house	NOUN
gujaf-139	499	23	of	of	ADP
gujaf-139	499	24	assembly	assembly	NOUN
gujaf-139	499	25	.	.	PUNCT
gujaf-139	500	1	the	the	DET
gujaf-139	500	2	power	power	NOUN
gujaf-139	500	3	to	to	PART
gujaf-139	500	4	investigate	investigate	VERB
gujaf-139	500	5	fraud	fraud	NOUN
gujaf-139	500	6	is	be	AUX
gujaf-139	500	7	largely	largely	ADV
gujaf-139	500	8	vested	vest	VERB
gujaf-139	500	9	on	on	ADP
gujaf-139	500	10	the	the	DET
gujaf-139	500	11	anti	anti	ADJ
gujaf-139	500	12	-	-	ADJ
gujaf-139	500	13	corrupt	corrupt	ADJ
gujaf-139	500	14	agencies	agency	NOUN
gujaf-139	500	15	.	.	PUNCT
gujaf-139	501	1	recommended	recommend	VERB
gujaf-139	501	2	that	that	SCONJ
gujaf-139	501	3	the	the	DET
gujaf-139	501	4	audit	audit	NOUN
gujaf-139	501	5	report	report	NOUN
gujaf-139	501	6	should	should	AUX
gujaf-139	501	7	be	be	AUX
gujaf-139	501	8	submitted	submit	VERB
gujaf-139	501	9	to	to	ADP
gujaf-139	501	10	the	the	DET
gujaf-139	501	11	pac	pac	PROPN
gujaf-139	501	12	as	as	ADV
gujaf-139	501	13	well	well	ADV
gujaf-139	501	14	as	as	ADP
gujaf-139	501	15	the	the	DET
gujaf-139	501	16	anti	anti	ADJ
gujaf-139	501	17	-	-	ADJ
gujaf-139	501	18	corrupt	corrupt	ADJ
gujaf-139	501	19	agencies	agency	NOUN
gujaf-139	501	20	.	.	PUNCT
gujaf-139	502	1	these	these	PRON
gujaf-139	502	2	will	will	AUX
gujaf-139	502	3	speedy	speedy	VERB
gujaf-139	502	4	the	the	DET
gujaf-139	502	5	investigation	investigation	NOUN
gujaf-139	502	6	of	of	ADP
gujaf-139	502	7	any	any	DET
gujaf-139	502	8	corrupt	corrupt	ADJ
gujaf-139	502	9	cases	case	NOUN
gujaf-139	502	10	in	in	ADP
gujaf-139	502	11	the	the	DET
gujaf-139	502	12	public	public	ADJ
gujaf-139	502	13	sector	sector	NOUN
gujaf-139	502	14	.	.	PUNCT
gujaf-139	503	1	the	the	DET
gujaf-139	503	2	audit	audit	NOUN
gujaf-139	503	3	report	report	NOUN
gujaf-139	503	4	should	should	AUX
gujaf-139	503	5	submit	submit	VERB
gujaf-139	503	6	to	to	ADP
gujaf-139	503	7	the	the	DET
gujaf-139	503	8	anti	anti	ADJ
gujaf-139	503	9	-	-	ADJ
gujaf-139	503	10	corrupt	corrupt	ADJ
gujaf-139	503	11	agencies	agency	NOUN
gujaf-139	503	12	either	either	DET
gujaf-139	503	13	fraud	fraud	NOUN
gujaf-139	503	14	is	be	AUX
gujaf-139	503	15	detected	detect	VERB
gujaf-139	503	16	or	or	CCONJ
gujaf-139	503	17	not	not	PART
gujaf-139	503	18	.	.	PUNCT
gujaf-139	504	1	v.	v.	ADP
gujaf-139	504	2	increasing	increase	VERB
gujaf-139	504	3	accountability	accountability	NOUN
gujaf-139	504	4	:	:	PUNCT
gujaf-139	504	5	it	it	PRON
gujaf-139	504	6	is	be	AUX
gujaf-139	504	7	also	also	ADV
gujaf-139	504	8	recommended	recommend	VERB
gujaf-139	504	9	that	that	SCONJ
gujaf-139	504	10	the	the	DET
gujaf-139	504	11	ags	ag	NOUN
gujaf-139	504	12	should	should	AUX
gujaf-139	504	13	publish	publish	VERB
gujaf-139	504	14	in	in	ADP
gujaf-139	504	15	a	a	DET
gujaf-139	504	16	relevant	relevant	ADJ
gujaf-139	504	17	newspaper	newspaper	NOUN
gujaf-139	504	18	the	the	DET
gujaf-139	504	19	‘	'	PUNCT
gujaf-139	504	20	economic	economic	ADJ
gujaf-139	504	21	underdevelopment	underdevelopment	NOUN
gujaf-139	504	22	and	and	CCONJ
gujaf-139	504	23	development	development	NOUN
gujaf-139	504	24	report	report	NOUN
gujaf-139	504	25	’	'	PUNCT
gujaf-139	504	26	(	(	PUNCT
gujaf-139	504	27	egad	egad	PROPN
gujaf-139	504	28	)	)	PUNCT
gujaf-139	504	29	of	of	ADP
gujaf-139	504	30	corruption	corruption	NOUN
gujaf-139	504	31	which	which	PRON
gujaf-139	504	32	will	will	AUX
gujaf-139	504	33	help	help	VERB
gujaf-139	504	34	the	the	DET
gujaf-139	504	35	public	public	NOUN
gujaf-139	504	36	to	to	PART
gujaf-139	504	37	know	know	VERB
gujaf-139	504	38	how	how	SCONJ
gujaf-139	504	39	much	much	ADJ
gujaf-139	504	40	the	the	DET
gujaf-139	504	41	government	government	NOUN
gujaf-139	504	42	had	have	AUX
gujaf-139	504	43	spent	spend	VERB
gujaf-139	504	44	on	on	ADP
gujaf-139	504	45	economic	economic	ADJ
gujaf-139	504	46	development	development	NOUN
gujaf-139	504	47	and	and	CCONJ
gujaf-139	504	48	amount	amount	NOUN
gujaf-139	504	49	alleged	allege	VERB
gujaf-139	504	50	to	to	PART
gujaf-139	504	51	had	have	AUX
gujaf-139	504	52	been	be	AUX
gujaf-139	504	53	embezzled	embezzle	VERB
gujaf-139	504	54	for	for	ADP
gujaf-139	504	55	the	the	DET
gujaf-139	504	56	period	period	NOUN
gujaf-139	504	57	.	.	PUNCT
gujaf-139	505	1	28	28	NUM
gujaf-139	505	2	references	reference	NOUN
gujaf-139	505	3	adetula	adetula	PROPN
gujaf-139	505	4	,	,	PUNCT
gujaf-139	505	5	s.	s.	PROPN
gujaf-139	505	6	l.	l.	PROPN
gujaf-139	505	7	,	,	PUNCT
gujaf-139	505	8	&	&	CCONJ
gujaf-139	505	9	amupitan	amupitan	ADJ
gujaf-139	505	10	,	,	PUNCT
gujaf-139	505	11	m.	m.	NOUN
gujaf-139	505	12	d.	d.	PROPN
gujaf-139	505	13	(	(	PUNCT
gujaf-139	505	14	2018	2018	NUM
gujaf-139	505	15	)	)	PUNCT
gujaf-139	505	16	.	.	PUNCT
gujaf-139	506	1	whistle	whistle	VERB
gujaf-139	506	2	blowing	blow	VERB
gujaf-139	506	3	as	as	ADP
gujaf-139	506	4	a	a	DET
gujaf-139	506	5	tool	tool	NOUN
gujaf-139	506	6	for	for	ADP
gujaf-139	506	7	combating	combat	VERB
gujaf-139	506	8	the	the	DET
gujaf-139	506	9	menace	menace	NOUN
gujaf-139	506	10	of	of	ADP
gujaf-139	506	11	fraud	fraud	NOUN
gujaf-139	506	12	,	,	PUNCT
gujaf-139	506	13	forgery	forgery	NOUN
gujaf-139	506	14	and	and	CCONJ
gujaf-139	506	15	corruption	corruption	NOUN
gujaf-139	506	16	in	in	ADP
gujaf-139	506	17	nigeria	nigeria	PROPN
gujaf-139	506	18	.	.	PUNCT
gujaf-139	507	1	international	international	ADJ
gujaf-139	507	2	journal	journal	PROPN
gujaf-139	507	3	of	of	ADP
gujaf-139	507	4	advanced	advanced	ADJ
gujaf-139	507	5	academic	academic	ADJ
gujaf-139	507	6	research	research	NOUN
gujaf-139	507	7	social	social	PROPN
gujaf-139	507	8	&	&	CCONJ
gujaf-139	507	9	management	management	NOUN
gujaf-139	507	10	science	science	NOUN
gujaf-139	507	11	,	,	PUNCT
gujaf-139	507	12	4(3	4(3	NUM
gujaf-139	507	13	)	)	PUNCT
gujaf-139	507	14	,	,	PUNCT
gujaf-139	507	15	1	1	NUM
gujaf-139	507	16	-	-	SYM
gujaf-139	507	17	19	19	NUM
gujaf-139	507	18	.	.	PUNCT
gujaf-139	507	19	available	available	ADJ
gujaf-139	507	20	from	from	ADP
gujaf-139	507	21	www.ijaar.org/.../social-management-sciences/ijaar-smsv4n3-mar18-p3.pdf	www.ijaar.org/.../social-management-sciences/ijaar-smsv4n3-mar18-p3.pdf	PROPN
gujaf-139	507	22	.	.	PUNCT
gujaf-139	508	1	agbo	agbo	PROPN
gujaf-139	508	2	,	,	PUNCT
gujaf-139	508	3	s.	s.	PROPN
gujaf-139	508	4	,	,	PUNCT
gujaf-139	508	5	&	&	CCONJ
gujaf-139	508	6	aruomoaghe	aruomoaghe	PROPN
gujaf-139	508	7	,	,	PUNCT
gujaf-139	508	8	j.	j.	PROPN
gujaf-139	508	9	a.	a.	PROPN
gujaf-139	508	10	(	(	PUNCT
gujaf-139	508	11	2014	2014	NUM
gujaf-139	508	12	)	)	PUNCT
gujaf-139	508	13	.	.	PUNCT
gujaf-139	509	1	performance	performance	NOUN
gujaf-139	509	2	audit	audit	NOUN
gujaf-139	509	3	:	:	PUNCT
gujaf-139	509	4	a	a	DET
gujaf-139	509	5	tool	tool	NOUN
gujaf-139	509	6	for	for	ADP
gujaf-139	509	7	fighting	fight	VERB
gujaf-139	509	8	corruption	corruption	NOUN
gujaf-139	509	9	in	in	ADP
gujaf-139	509	10	the	the	DET
gujaf-139	509	11	nigeria	nigeria	PROPN
gujaf-139	509	12	’s	’s	PART
gujaf-139	509	13	public	public	ADJ
gujaf-139	509	14	sector	sector	NOUN
gujaf-139	509	15	administration	administration	NOUN
gujaf-139	509	16	.	.	PUNCT
gujaf-139	510	1	international	international	ADJ
gujaf-139	510	2	journal	journal	PROPN
gujaf-139	510	3	of	of	ADP
gujaf-139	510	4	management	management	NOUN
gujaf-139	510	5	and	and	CCONJ
gujaf-139	510	6	sustainability	sustainability	NOUN
gujaf-139	510	7	,	,	PUNCT
gujaf-139	510	8	3(6	3(6	NUM
gujaf-139	510	9	)	)	PUNCT
gujaf-139	510	10	,	,	PUNCT
gujaf-139	510	11	374	374	NUM
gujaf-139	510	12	-	-	SYM
gujaf-139	510	13	383	383	NUM
gujaf-139	510	14	.	.	PUNCT
gujaf-139	511	1	doi	doi	NOUN
gujaf-139	511	2	:	:	PUNCT
gujaf-139	511	3	10.18488	10.18488	NUM
gujaf-139	511	4	/	/	SYM
gujaf-139	511	5	journal.11/2014.3.6/11.6.374.383	journal.11/2014.3.6/11.6.374.383	PROPN
gujaf-139	511	6	.	.	PUNCT
gujaf-139	511	7	aguolu	aguolu	PROPN
gujaf-139	511	8	,	,	PUNCT
gujaf-139	511	9	o.	o.	PROPN
gujaf-139	511	10	(	(	PUNCT
gujaf-139	511	11	2008	2008	NUM
gujaf-139	511	12	)	)	PUNCT
gujaf-139	511	13	.	.	PUNCT
gujaf-139	512	1	fundamentals	fundamental	NOUN
gujaf-139	512	2	of	of	ADP
gujaf-139	512	3	auditing	auditing	NOUN
gujaf-139	512	4	(	(	PUNCT
gujaf-139	512	5	3rd	3rd	ADJ
gujaf-139	512	6	ed	ed	NOUN
gujaf-139	512	7	.	.	PUNCT
gujaf-139	512	8	)	)	PUNCT
gujaf-139	512	9	.	.	PUNCT
gujaf-139	513	1	enugu	enugu	PROPN
gujaf-139	513	2	campus	campus	PROPN
gujaf-139	513	3	:	:	PUNCT
gujaf-139	513	4	institute	institute	PROPN
gujaf-139	513	5	of	of	ADP
gujaf-139	513	6	development	development	NOUN
gujaf-139	513	7	studies	study	NOUN
gujaf-139	513	8	.	.	PUNCT
gujaf-139	514	1	ajie	ajie	PROPN
gujaf-139	514	2	,	,	PUNCT
gujaf-139	514	3	a.	a.	PROPN
gujaf-139	514	4	,	,	PUNCT
gujaf-139	514	5	&	&	CCONJ
gujaf-139	514	6	wokekoro	wokekoro	PROPN
gujaf-139	514	7	,	,	PUNCT
gujaf-139	514	8	o.	o.	PROPN
gujaf-139	514	9	e.	e.	PROPN
gujaf-139	514	10	(	(	PUNCT
gujaf-139	514	11	2012	2012	NUM
gujaf-139	514	12	)	)	PUNCT
gujaf-139	514	13	.	.	PUNCT
gujaf-139	515	1	the	the	DET
gujaf-139	515	2	impact	impact	NOUN
gujaf-139	515	3	of	of	ADP
gujaf-139	515	4	corruption	corruption	NOUN
gujaf-139	515	5	on	on	ADP
gujaf-139	515	6	sustainable	sustainable	ADJ
gujaf-139	515	7	economic	economic	ADJ
gujaf-139	515	8	growth	growth	NOUN
gujaf-139	515	9	and	and	CCONJ
gujaf-139	515	10	development	development	NOUN
gujaf-139	515	11	in	in	ADP
gujaf-139	515	12	nigeria	nigeria	PROPN
gujaf-139	515	13	.	.	PUNCT
gujaf-139	516	1	international	international	ADJ
gujaf-139	516	2	journal	journal	PROPN
gujaf-139	516	3	of	of	ADP
gujaf-139	516	4	economic	economic	ADJ
gujaf-139	516	5	development	development	NOUN
gujaf-139	516	6	research	research	NOUN
gujaf-139	516	7	and	and	CCONJ
gujaf-139	516	8	investment	investment	NOUN
gujaf-139	516	9	,	,	PUNCT
gujaf-139	516	10	3(1	3(1	NUM
gujaf-139	516	11	)	)	PUNCT
gujaf-139	516	12	,	,	PUNCT
gujaf-139	516	13	27	27	NUM
gujaf-139	516	14	-	-	SYM
gujaf-139	516	15	32	32	NUM
gujaf-139	516	16	.	.	PUNCT
gujaf-139	517	1	akinpelu	akinpelu	NOUN
gujaf-139	517	2	,	,	PUNCT
gujaf-139	517	3	y.	y.	PROPN
gujaf-139	517	4	,	,	PUNCT
gujaf-139	517	5	ogunseye	ogunseye	NOUN
gujaf-139	517	6	,	,	PUNCT
gujaf-139	517	7	t.	t.	PROPN
gujaf-139	517	8	,	,	PUNCT
gujaf-139	517	9	bada	bada	PROPN
gujaf-139	517	10	,	,	PUNCT
gujaf-139	517	11	o.	o.	PROPN
gujaf-139	517	12	,	,	PUNCT
gujaf-139	517	13	&	&	CCONJ
gujaf-139	517	14	agbeyangi	agbeyangi	PROPN
gujaf-139	517	15	,	,	PUNCT
gujaf-139	517	16	b.	b.	PROPN
gujaf-139	517	17	(	(	PUNCT
gujaf-139	517	18	2013	2013	NUM
gujaf-139	517	19	)	)	PUNCT
gujaf-139	517	20	.	.	PUNCT
gujaf-139	518	1	the	the	DET
gujaf-139	518	2	socio	socio	NOUN
gujaf-139	518	3	-	-	PUNCT
gujaf-139	518	4	economic	economic	ADJ
gujaf-139	518	5	determinants	determinant	NOUN
gujaf-139	518	6	of	of	ADP
gujaf-139	518	7	corruption	corruption	NOUN
gujaf-139	518	8	in	in	ADP
gujaf-139	518	9	nigeria	nigeria	PROPN
gujaf-139	518	10	.	.	PUNCT
gujaf-139	519	1	european	european	PROPN
gujaf-139	519	2	journal	journal	PROPN
gujaf-139	519	3	of	of	ADP
gujaf-139	519	4	humanities	humanity	NOUN
gujaf-139	519	5	and	and	CCONJ
gujaf-139	519	6	social	social	ADJ
gujaf-139	519	7	sciences	science	NOUN
gujaf-139	519	8	,	,	PUNCT
gujaf-139	519	9	19(1	19(1	NUM
gujaf-139	519	10	)	)	PUNCT
gujaf-139	519	11	,	,	PUNCT
gujaf-139	519	12	923	923	NUM
gujaf-139	519	13	-	-	SYM
gujaf-139	519	14	938	938	NUM
gujaf-139	519	15	.	.	PUNCT
gujaf-139	520	1	akpomi	akpomi	PROPN
gujaf-139	520	2	,	,	PUNCT
gujaf-139	520	3	m.	m.	PROPN
gujaf-139	520	4	e.	e.	PROPN
gujaf-139	520	5	,	,	PUNCT
gujaf-139	520	6	&	&	CCONJ
gujaf-139	520	7	amesi	amesi	PROPN
gujaf-139	520	8	,	,	PUNCT
gujaf-139	520	9	j.	j.	PROPN
gujaf-139	520	10	(	(	PUNCT
gujaf-139	520	11	2009	2009	NUM
gujaf-139	520	12	)	)	PUNCT
gujaf-139	520	13	.	.	PUNCT
gujaf-139	521	1	behavioural	behavioural	ADJ
gujaf-139	521	2	constraints	constraint	NOUN
gujaf-139	521	3	on	on	ADP
gujaf-139	521	4	practices	practice	NOUN
gujaf-139	521	5	of	of	ADP
gujaf-139	521	6	auditing	auditing	NOUN
gujaf-139	521	7	in	in	ADP
gujaf-139	521	8	nigeria	nigeria	PROPN
gujaf-139	521	9	.	.	PUNCT
gujaf-139	522	1	educationalr	educationalr	PROPN
gujaf-139	522	2	esearch	esearch	PROPN
gujaf-139	522	3	and	and	CCONJ
gujaf-139	522	4	review	review	NOUN
gujaf-139	522	5	,	,	PUNCT
gujaf-139	522	6	4	4	NUM
gujaf-139	522	7	(	(	PUNCT
gujaf-139	522	8	10	10	NUM
gujaf-139	522	9	)	)	PUNCT
gujaf-139	522	10	,	,	PUNCT
gujaf-139	522	11	465	465	NUM
gujaf-139	522	12	-	-	SYM
gujaf-139	522	13	469	469	NUM
gujaf-139	522	14	,	,	PUNCT
gujaf-139	522	15	amaefule	amaefule	NOUN
gujaf-139	522	16	,	,	PUNCT
gujaf-139	522	17	l.	l.	PROPN
gujaf-139	522	18	i.	i.	PROPN
gujaf-139	522	19	,	,	PUNCT
gujaf-139	522	20	&	&	CCONJ
gujaf-139	522	21	iheduru	iheduru	PROPN
gujaf-139	522	22	,	,	PUNCT
gujaf-139	522	23	n.	n.	NOUN
gujaf-139	522	24	g.	g.	PROPN
gujaf-139	522	25	(	(	PUNCT
gujaf-139	522	26	2014	2014	NUM
gujaf-139	522	27	)	)	PUNCT
gujaf-139	522	28	.	.	PUNCT
gujaf-139	523	1	electronic	electronic	ADJ
gujaf-139	523	2	accounting	accounting	NOUN
gujaf-139	523	3	system	system	NOUN
gujaf-139	523	4	:	:	PUNCT
gujaf-139	523	5	a	a	DET
gujaf-139	523	6	tool	tool	NOUN
gujaf-139	523	7	for	for	ADP
gujaf-139	523	8	checkmating	checkmate	VERB
gujaf-139	523	9	corruption	corruption	NOUN
gujaf-139	523	10	in	in	ADP
gujaf-139	523	11	the	the	DET
gujaf-139	523	12	nigerian	nigerian	ADJ
gujaf-139	523	13	public	public	ADJ
gujaf-139	523	14	sector	sector	NOUN
gujaf-139	523	15	and	and	CCONJ
gujaf-139	523	16	a	a	DET
gujaf-139	523	17	panacea	panacea	NOUN
gujaf-139	523	18	for	for	ADP
gujaf-139	523	19	the	the	DET
gujaf-139	523	20	nation	nation	NOUN
gujaf-139	523	21	’s	’s	PART
gujaf-139	523	22	poor	poor	ADJ
gujaf-139	523	23	economic	economic	ADJ
gujaf-139	523	24	development	development	NOUN
gujaf-139	523	25	status	status	NOUN
gujaf-139	523	26	sky	sky	NOUN
gujaf-139	523	27	.	.	PUNCT
gujaf-139	524	1	journal	journal	PROPN
gujaf-139	524	2	of	of	ADP
gujaf-139	524	3	business	business	PROPN
gujaf-139	524	4	administration	administration	NOUN
gujaf-139	524	5	and	and	CCONJ
gujaf-139	524	6	management	management	NOUN
gujaf-139	524	7	,	,	PUNCT
gujaf-139	524	8	2(4	2(4	NUM
gujaf-139	524	9	)	)	PUNCT
gujaf-139	524	10	,	,	PUNCT
gujaf-139	524	11	019	019	NUM
gujaf-139	524	12	–	–	PUNCT
gujaf-139	524	13	028	028	NUM
gujaf-139	524	14	.	.	PUNCT
gujaf-139	524	15	available	available	ADJ
gujaf-139	524	16	from	from	ADP
gujaf-139	524	17	http://www.skyjournals.org/sjbam	http://www.skyjournals.org/sjbam	PROPN
gujaf-139	524	18	.	.	PUNCT
gujaf-139	525	1	amaefule	amaefule	PROPN
gujaf-139	525	2	,	,	PUNCT
gujaf-139	525	3	l.	l.	PROPN
gujaf-139	525	4	i.	i.	PROPN
gujaf-139	525	5	,	,	PUNCT
gujaf-139	525	6	&	&	CCONJ
gujaf-139	525	7	umeaka	umeaka	PROPN
gujaf-139	525	8	e.c	e.c	PROPN
gujaf-139	525	9	.	.	PROPN
gujaf-139	525	10	(	(	PUNCT
gujaf-139	525	11	2016	2016	NUM
gujaf-139	525	12	)	)	PUNCT
gujaf-139	525	13	.	.	PUNCT
gujaf-139	526	1	combating	combat	VERB
gujaf-139	526	2	economic	economic	ADJ
gujaf-139	526	3	and	and	CCONJ
gujaf-139	526	4	financial	financial	ADJ
gujaf-139	526	5	crimes	crime	NOUN
gujaf-139	526	6	by	by	ADP
gujaf-139	526	7	the	the	DET
gujaf-139	526	8	antigraft	antigraft	PROPN
gujaf-139	526	9	agencies	agency	NOUN
gujaf-139	526	10	in	in	ADP
gujaf-139	526	11	nigeria	nigeria	PROPN
gujaf-139	526	12	:	:	PUNCT
gujaf-139	526	13	implications	implication	NOUN
gujaf-139	526	14	on	on	ADP
gujaf-139	526	15	the	the	DET
gujaf-139	526	16	nation	nation	NOUN
gujaf-139	526	17	’s	’s	PART
gujaf-139	526	18	economic	economic	ADJ
gujaf-139	526	19	growth	growth	NOUN
gujaf-139	526	20	and	and	CCONJ
gujaf-139	526	21	development	development	NOUN
gujaf-139	526	22	.	.	PUNCT
gujaf-139	527	1	international	international	ADJ
gujaf-139	527	2	journal	journal	NOUN
gujaf-139	527	3	of	of	ADP
gujaf-139	527	4	innovative	innovative	ADJ
gujaf-139	527	5	development	development	NOUN
gujaf-139	527	6	&	&	CCONJ
gujaf-139	527	7	policy	policy	NOUN
gujaf-139	527	8	studies	study	NOUN
gujaf-139	527	9	4(2):8	4(2):8	NOUN
gujaf-139	527	10	-	-	SYM
gujaf-139	527	11	33	33	NUM
gujaf-139	527	12	.	.	PUNCT
gujaf-139	528	1	aslani	aslani	NOUN
gujaf-139	528	2	,	,	PUNCT
gujaf-139	528	3	m.	m.	NOUN
gujaf-139	528	4	,	,	PUNCT
gujaf-139	528	5	lotfaliyan	lotfaliyan	PROPN
gujaf-139	528	6	,	,	PUNCT
gujaf-139	528	7	f.	f.	PROPN
gujaf-139	528	8	,	,	PUNCT
gujaf-139	528	9	shafieipour	shafieipour	ADJ
gujaf-139	528	10	,	,	PUNCT
gujaf-139	528	11	v.	v.	PROPN
gujaf-139	528	12	,	,	PUNCT
gujaf-139	528	13	&	&	CCONJ
gujaf-139	528	14	ghasemi	ghasemi	PROPN
gujaf-139	528	15	,	,	PUNCT
gujaf-139	528	16	m.	m.	NOUN
gujaf-139	528	17	(	(	PUNCT
gujaf-139	528	18	2011	2011	NUM
gujaf-139	528	19	)	)	PUNCT
gujaf-139	528	20	.	.	PUNCT
gujaf-139	529	1	the	the	DET
gujaf-139	529	2	role	role	NOUN
gujaf-139	529	3	of	of	ADP
gujaf-139	529	4	auditing	auditing	NOUN
gujaf-139	529	5	profession	profession	NOUN
gujaf-139	529	6	in	in	ADP
gujaf-139	529	7	fighting	fight	VERB
gujaf-139	529	8	against	against	ADP
gujaf-139	529	9	economic	economic	ADJ
gujaf-139	529	10	and	and	CCONJ
gujaf-139	529	11	financial	financial	ADJ
gujaf-139	529	12	crimes	crime	NOUN
gujaf-139	529	13	.	.	PUNCT
gujaf-139	530	1	international	international	ADJ
gujaf-139	530	2	conference	conference	NOUN
gujaf-139	530	3	on	on	ADP
gujaf-139	530	4	e	e	NOUN
gujaf-139	530	5	-	-	NOUN
gujaf-139	530	6	business	business	NOUN
gujaf-139	530	7	,	,	PUNCT
gujaf-139	530	8	management	management	NOUN
gujaf-139	530	9	and	and	CCONJ
gujaf-139	530	10	economics	economic	NOUN
gujaf-139	530	11	,	,	PUNCT
gujaf-139	530	12	25	25	NUM
gujaf-139	530	13	,	,	PUNCT
gujaf-139	530	14	1	1	NUM
gujaf-139	530	15	-	-	SYM
gujaf-139	530	16	7	7	NUM
gujaf-139	530	17	.	.	PUNCT
gujaf-139	530	18	balia	balia	PROPN
gujaf-139	530	19	,	,	PUNCT
gujaf-139	530	20	d.	d.	PROPN
gujaf-139	530	21	m.	m.	PROPN
gujaf-139	530	22	(	(	PUNCT
gujaf-139	530	23	2005	2005	NUM
gujaf-139	530	24	)	)	PUNCT
gujaf-139	530	25	.	.	PUNCT
gujaf-139	531	1	fighting	fight	VERB
gujaf-139	531	2	corruption	corruption	NOUN
gujaf-139	531	3	in	in	ADP
gujaf-139	531	4	the	the	DET
gujaf-139	531	5	south	south	ADJ
gujaf-139	531	6	african	african	ADJ
gujaf-139	531	7	public	public	ADJ
gujaf-139	531	8	sector	sector	NOUN
gujaf-139	531	9	with	with	ADP
gujaf-139	531	10	special	special	ADJ
gujaf-139	531	11	reference	reference	NOUN
gujaf-139	531	12	to	to	ADP
gujaf-139	531	13	costs	cost	NOUN
gujaf-139	531	14	and	and	CCONJ
gujaf-139	531	15	impacts	impact	NOUN
gujaf-139	531	16	.	.	PUNCT
gujaf-139	532	1	unpublished	unpublished	ADJ
gujaf-139	532	2	doctoral	doctoral	ADJ
gujaf-139	532	3	dissertation	dissertation	NOUN
gujaf-139	532	4	.	.	PUNCT
gujaf-139	533	1	pretoria	pretoria	NOUN
gujaf-139	533	2	:	:	PUNCT
gujaf-139	533	3	university	university	NOUN
gujaf-139	533	4	of	of	ADP
gujaf-139	533	5	south	south	PROPN
gujaf-139	533	6	africa	africa	PROPN
gujaf-139	533	7	.	.	PUNCT
gujaf-139	534	1	balkaran	balkaran	PROPN
gujaf-139	534	2	,	,	PUNCT
gujaf-139	534	3	l.	l.	PROPN
gujaf-139	534	4	(	(	PUNCT
gujaf-139	534	5	n.d	n.d	PROPN
gujaf-139	534	6	)	)	PUNCT
gujaf-139	534	7	.	.	PUNCT
gujaf-139	535	1	the	the	DET
gujaf-139	535	2	role	role	NOUN
gujaf-139	535	3	of	of	ADP
gujaf-139	535	4	accountants	accountant	NOUN
gujaf-139	535	5	and	and	CCONJ
gujaf-139	535	6	auditors	auditor	NOUN
gujaf-139	535	7	in	in	ADP
gujaf-139	535	8	fighting	fight	VERB
gujaf-139	535	9	corruption	corruption	NOUN
gujaf-139	535	10	.	.	PUNCT
gujaf-139	536	1	part	part	NOUN
gujaf-139	536	2	1	1	NUM
gujaf-139	536	3	,	,	PUNCT
gujaf-139	536	4	understanding	understand	VERB
gujaf-139	536	5	the	the	DET
gujaf-139	536	6	nature	nature	NOUN
gujaf-139	536	7	and	and	CCONJ
gujaf-139	536	8	impact	impact	NOUN
gujaf-139	536	9	.	.	PUNCT
gujaf-139	537	1	available	available	ADJ
gujaf-139	537	2	from	from	ADP
gujaf-139	537	3	http://www.skyjournals.org/sjbam	http://www.skyjournals.org/sjbam	NOUN
gujaf-139	537	4	29	29	NUM
gujaf-139	537	5	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.micro	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.micro	NOUN
gujaf-139	537	6	soft	soft	ADJ
gujaf-139	537	7	:	:	PUNCT
gujaf-139	537	8	enie	enie	NOUN
gujaf-139	537	9	=	=	ADJ
gujaf-139	537	10	utf8&oe	utf8&oe	NOUN
gujaf-139	537	11	=	=	SYM
gujaf-139	537	12	tf8	tf8	PROPN
gujaf-139	537	13	.	.	PUNCT
gujaf-139	538	1	bender	bender	PROPN
gujaf-139	538	2	,	,	PUNCT
gujaf-139	538	3	r.	r.	PROPN
gujaf-139	538	4	(	(	PUNCT
gujaf-139	538	5	2006	2006	NUM
gujaf-139	538	6	)	)	PUNCT
gujaf-139	538	7	.	.	PUNCT
gujaf-139	539	1	what	what	PRON
gujaf-139	539	2	is	be	AUX
gujaf-139	539	3	an	an	DET
gujaf-139	539	4	effective	effective	ADJ
gujaf-139	539	5	audit	audit	NOUN
gujaf-139	539	6	,	,	PUNCT
gujaf-139	539	7	and	and	CCONJ
gujaf-139	539	8	how	how	SCONJ
gujaf-139	539	9	can	can	AUX
gujaf-139	539	10	you	you	PRON
gujaf-139	539	11	tell	tell	VERB
gujaf-139	539	12	?	?	PUNCT
gujaf-139	539	13	.	.	PUNCT
gujaf-139	540	1	available	available	ADJ
gujaf-139	540	2	from	from	ADP
gujaf-139	540	3	http://dspace.lib.cranfield.ac.uk/handle/1826/5672	http://dspace.lib.cranfield.ac.uk/handle/1826/5672	PROPN
gujaf-139	540	4	camila	camila	PROPN
gujaf-139	540	5	,	,	PUNCT
gujaf-139	540	6	v.	v.	PROPN
gujaf-139	540	7	(	(	PUNCT
gujaf-139	540	8	2020	2020	NUM
gujaf-139	540	9	)	)	PUNCT
gujaf-139	540	10	.	.	PUNCT
gujaf-139	541	1	constitutional	constitutional	ADJ
gujaf-139	541	2	ideas	idea	NOUN
gujaf-139	541	3	for	for	ADP
gujaf-139	541	4	an	an	DET
gujaf-139	541	5	anti	anti	ADJ
gujaf-139	541	6	-	-	ADJ
gujaf-139	541	7	oligarchic	oligarchic	ADJ
gujaf-139	541	8	republic	republic	NOUN
gujaf-139	541	9	.	.	PUNCT
gujaf-139	542	1	princeton	princeton	PROPN
gujaf-139	542	2	university	university	PROPN
gujaf-139	542	3	press	press	PROPN
gujaf-139	542	4	2020	2020	NUM
gujaf-139	542	5	.	.	PUNCT
gujaf-139	543	1	https://doi.org/10.1515/9780691208732	https://doi.org/10.1515/9780691208732	X
gujaf-139	543	2	.	.	PUNCT
gujaf-139	543	3	available	available	ADJ
gujaf-139	543	4	from	from	ADP
gujaf-139	543	5	chamunorwa	chamunorwa	NOUN
gujaf-139	543	6	,	,	PUNCT
gujaf-139	543	7	j.	j.	PROPN
gujaf-139	543	8	c.	c.	PROPN
gujaf-139	543	9	(	(	PUNCT
gujaf-139	543	10	2015	2015	NUM
gujaf-139	543	11	)	)	PUNCT
gujaf-139	543	12	.	.	PUNCT
gujaf-139	544	1	an	an	DET
gujaf-139	544	2	exploration	exploration	NOUN
gujaf-139	544	3	of	of	ADP
gujaf-139	544	4	whistle	whistle	NOUN
gujaf-139	544	5	blowing	blow	VERB
gujaf-139	544	6	in	in	ADP
gujaf-139	544	7	fighting	fight	VERB
gujaf-139	544	8	corruption	corruption	NOUN
gujaf-139	544	9	in	in	ADP
gujaf-139	544	10	the	the	DET
gujaf-139	544	11	public	public	ADJ
gujaf-139	544	12	sector	sector	NOUN
gujaf-139	544	13	in	in	ADP
gujaf-139	544	14	south	south	PROPN
gujaf-139	544	15	africa	africa	PROPN
gujaf-139	544	16	:	:	PUNCT
gujaf-139	544	17	a	a	DET
gujaf-139	544	18	case	case	NOUN
gujaf-139	544	19	of	of	ADP
gujaf-139	544	20	stellenbosch	stellenbosch	PROPN
gujaf-139	544	21	municipality.1	municipality.1	PROPN
gujaf-139	544	22	-	-	SYM
gujaf-139	544	23	151	151	NUM
gujaf-139	544	24	.	.	PUNCT
gujaf-139	545	1	daniel	daniel	PROPN
gujaf-139	545	2	,	,	PUNCT
gujaf-139	545	3	o.	o.	PROPN
gujaf-139	545	4	u.	u.	PROPN
gujaf-139	545	5	(	(	PUNCT
gujaf-139	545	6	2013	2013	NUM
gujaf-139	545	7	)	)	PUNCT
gujaf-139	545	8	.	.	PUNCT
gujaf-139	546	1	public	public	ADJ
gujaf-139	546	2	sector	sector	NOUN
gujaf-139	546	3	accounting	account	VERB
gujaf-139	546	4	the	the	DET
gujaf-139	546	5	nigerian	nigerian	ADJ
gujaf-139	546	6	experience	experience	NOUN
gujaf-139	546	7	.	.	PUNCT
gujaf-139	547	1	international	international	ADJ
gujaf-139	547	2	journal	journal	PROPN
gujaf-139	547	3	of	of	ADP
gujaf-139	547	4	finance	finance	NOUN
gujaf-139	547	5	and	and	CCONJ
gujaf-139	547	6	accounting	accounting	NOUN
gujaf-139	547	7	,	,	PUNCT
gujaf-139	547	8	2(8	2(8	NUM
gujaf-139	547	9	)	)	PUNCT
gujaf-139	547	10	,	,	PUNCT
gujaf-139	547	11	446	446	NUM
gujaf-139	547	12	-	-	SYM
gujaf-139	547	13	451	451	NUM
gujaf-139	547	14	.	.	PUNCT
gujaf-139	548	1	doi	doi	NOUN
gujaf-139	548	2	:	:	PUNCT
gujaf-139	548	3	10.5923	10.5923	NUM
gujaf-139	548	4	/	/	SYM
gujaf-139	548	5	j.ijfa.20130208.07	j.ijfa.20130208.07	PROPN
gujaf-139	548	6	.	.	PUNCT
gujaf-139	549	1	dawuda1	dawuda1	PROPN
gujaf-139	549	2	,	,	PUNCT
gujaf-139	549	3	a.	a.	NOUN
gujaf-139	549	4	,	,	PUNCT
gujaf-139	549	5	aninanya	aninanya	PROPN
gujaf-139	549	6	,	,	PUNCT
gujaf-139	549	7	g.	g.	PROPN
gujaf-139	549	8	o.	o.	PROPN
gujaf-139	549	9	,	,	PUNCT
gujaf-139	549	10	&	&	CCONJ
gujaf-139	549	11	alnaa	alnaa	NOUN
gujaf-139	549	12	,	,	PUNCT
gujaf-139	549	13	s.	s.	PROPN
gujaf-139	549	14	e.	e.	PROPN
gujaf-139	549	15	(	(	PUNCT
gujaf-139	549	16	2015	2015	NUM
gujaf-139	549	17	)	)	PUNCT
gujaf-139	549	18	.	.	PUNCT
gujaf-139	550	1	the	the	DET
gujaf-139	550	2	organisational	organisational	ADJ
gujaf-139	550	3	independence	independence	NOUN
gujaf-139	550	4	of	of	ADP
gujaf-139	550	5	internal	internal	ADJ
gujaf-139	550	6	auditors	auditor	NOUN
gujaf-139	550	7	in	in	ADP
gujaf-139	550	8	ghana	ghana	PROPN
gujaf-139	550	9	:	:	PUNCT
gujaf-139	550	10	empirical	empirical	ADJ
gujaf-139	550	11	evidence	evidence	NOUN
gujaf-139	550	12	from	from	ADP
gujaf-139	550	13	local	local	ADJ
gujaf-139	550	14	government	government	NOUN
gujaf-139	550	15	.	.	PUNCT
gujaf-139	551	1	asian	asian	ADJ
gujaf-139	551	2	journal	journal	PROPN
gujaf-139	551	3	of	of	ADP
gujaf-139	551	4	economic	economic	ADJ
gujaf-139	551	5	modelling	modelling	NOUN
gujaf-139	551	6	,	,	PUNCT
gujaf-139	551	7	3(2	3(2	NUM
gujaf-139	551	8	):	):	PUNCT
gujaf-139	551	9	33	33	NUM
gujaf-139	551	10	-	-	SYM
gujaf-139	551	11	45	45	NUM
gujaf-139	551	12	.	.	PUNCT
gujaf-139	552	1	doi	doi	NOUN
gujaf-139	552	2	:	:	PUNCT
gujaf-139	552	3	10.18488	10.18488	NUM
gujaf-139	552	4	/	/	SYM
gujaf-139	552	5	journal.8/2015.3.2/8.2.33.45	journal.8/2015.3.2/8.2.33.45	PROPN
gujaf-139	552	6	.	.	PUNCT
gujaf-139	553	1	duke	duke	PROPN
gujaf-139	553	2	,	,	PUNCT
gujaf-139	553	3	d.	d.	PROPN
gujaf-139	553	4	(	(	PUNCT
gujaf-139	553	5	2018	2018	NUM
gujaf-139	553	6	,	,	PUNCT
gujaf-139	553	7	november	november	PROPN
gujaf-139	553	8	25	25	NUM
gujaf-139	553	9	)	)	PUNCT
gujaf-139	553	10	.	.	PUNCT
gujaf-139	554	1	get	get	VERB
gujaf-139	554	2	governance	governance	NOUN
gujaf-139	554	3	right	right	NOUN
gujaf-139	554	4	,	,	PUNCT
gujaf-139	554	5	you	you	PRON
gujaf-139	554	6	’ll	’ll	AUX
gujaf-139	554	7	curb	curb	VERB
gujaf-139	554	8	corruption	corruption	NOUN
gujaf-139	554	9	,	,	PUNCT
gujaf-139	554	10	insecurity	insecurity	NOUN
gujaf-139	554	11	.	.	PUNCT
gujaf-139	555	1	punch	punch	NOUN
gujaf-139	555	2	newspaper	newspaper	NOUN
gujaf-139	555	3	.	.	PUNCT
gujaf-139	556	1	available	available	ADJ
gujaf-139	556	2	from	from	ADP
gujaf-139	556	3	https://punchng.com/getgovernance-right-youll-curb-corruption-insecurity-duke	https://punchng.com/getgovernance-right-youll-curb-corruption-insecurity-duke	NOUN
gujaf-139	556	4	.	.	PUNCT
gujaf-139	557	1	ebimobowei	ebimobowei	PROPN
gujaf-139	557	2	,	,	PUNCT
gujaf-139	557	3	a.	a.	NOUN
gujaf-139	557	4	,	,	PUNCT
gujaf-139	557	5	&	&	CCONJ
gujaf-139	557	6	binaebi	binaebi	PROPN
gujaf-139	557	7	,	,	PUNCT
gujaf-139	557	8	b.	b.	PROPN
gujaf-139	557	9	(	(	PUNCT
gujaf-139	557	10	2013	2013	NUM
gujaf-139	557	11	)	)	PUNCT
gujaf-139	557	12	.	.	PUNCT
gujaf-139	558	1	an	an	DET
gujaf-139	558	2	examination	examination	NOUN
gujaf-139	558	3	of	of	ADP
gujaf-139	558	4	the	the	DET
gujaf-139	558	5	effectiveness	effectiveness	NOUN
gujaf-139	558	6	of	of	ADP
gujaf-139	558	7	auditing	auditing	NOUN
gujaf-139	558	8	of	of	ADP
gujaf-139	558	9	local	local	ADJ
gujaf-139	558	10	government	government	NOUN
gujaf-139	558	11	financial	financial	ADJ
gujaf-139	558	12	reports	report	NOUN
gujaf-139	558	13	in	in	ADP
gujaf-139	558	14	bayelsa	bayelsa	PROPN
gujaf-139	558	15	state	state	NOUN
gujaf-139	558	16	,	,	PUNCT
gujaf-139	558	17	nigeria	nigeria	PROPN
gujaf-139	558	18	.	.	PUNCT
gujaf-139	559	1	current	current	ADJ
gujaf-139	559	2	research	research	NOUN
gujaf-139	559	3	journal	journal	NOUN
gujaf-139	559	4	of	of	ADP
gujaf-139	559	5	social	social	ADJ
gujaf-139	559	6	sciences	science	NOUN
gujaf-139	559	7	,	,	PUNCT
gujaf-139	559	8	5(2	5(2	NUM
gujaf-139	559	9	)	)	PUNCT
gujaf-139	559	10	,	,	PUNCT
gujaf-139	559	11	45	45	NUM
gujaf-139	559	12	-	-	SYM
gujaf-139	559	13	53	53	NUM
gujaf-139	559	14	.	.	PUNCT
gujaf-139	559	15	ekpo	ekpo	PROPN
gujaf-139	559	16	,	,	PUNCT
gujaf-139	559	17	c.	c.	PROPN
gujaf-139	559	18	e.	e.	PROPN
gujaf-139	559	19	,	,	PUNCT
gujaf-139	559	20	chime	chime	PROPN
gujaf-139	559	21	,	,	PUNCT
gujaf-139	559	22	j.	j.	PROPN
gujaf-139	559	23	,	,	PUNCT
gujaf-139	559	24	&	&	CCONJ
gujaf-139	559	25	enor	enor	PROPN
gujaf-139	559	26	,	,	PUNCT
gujaf-139	559	27	f.	f.	PROPN
gujaf-139	559	28	n.	n.	PROPN
gujaf-139	559	29	(	(	PUNCT
gujaf-139	559	30	2016	2016	NUM
gujaf-139	559	31	)	)	PUNCT
gujaf-139	559	32	.	.	PUNCT
gujaf-139	560	1	the	the	DET
gujaf-139	560	2	irony	irony	NOUN
gujaf-139	560	3	of	of	ADP
gujaf-139	560	4	nigeria	nigeria	PROPN
gujaf-139	560	5	’s	’s	PART
gujaf-139	560	6	fight	fight	NOUN
gujaf-139	560	7	against	against	ADP
gujaf-139	560	8	corruption	corruption	NOUN
gujaf-139	560	9	:	:	PUNCT
gujaf-139	560	10	an	an	DET
gujaf-139	560	11	appraisal	appraisal	NOUN
gujaf-139	560	12	of	of	ADP
gujaf-139	560	13	president	president	PROPN
gujaf-139	560	14	muhammadu	muhammadu	VERB
gujaf-139	560	15	buhari	buhari	PROPN
gujaf-139	560	16	’s	’s	PART
gujaf-139	560	17	first	first	ADJ
gujaf-139	560	18	eight	eight	NUM
gujaf-139	560	19	months	month	NOUN
gujaf-139	560	20	in	in	ADP
gujaf-139	560	21	office	office	NOUN
gujaf-139	560	22	.	.	PUNCT
gujaf-139	561	1	international	international	ADJ
gujaf-139	561	2	journal	journal	NOUN
gujaf-139	561	3	of	of	ADP
gujaf-139	561	4	history	history	NOUN
gujaf-139	561	5	and	and	CCONJ
gujaf-139	561	6	philosophical	philosophical	ADJ
gujaf-139	561	7	research	research	NOUN
gujaf-139	561	8	,	,	PUNCT
gujaf-139	561	9	4(1	4(1	NOUN
gujaf-139	561	10	)	)	PUNCT
gujaf-139	561	11	,	,	PUNCT
gujaf-139	561	12	61	61	NUM
gujaf-139	561	13	-	-	SYM
gujaf-139	561	14	73	73	NUM
gujaf-139	561	15	.	.	PUNCT
gujaf-139	561	16	available	available	ADJ
gujaf-139	561	17	from	from	ADP
gujaf-139	561	18	www.eajournals.org	www.eajournals.org	PROPN
gujaf-139	561	19	.	.	PUNCT
gujaf-139	562	1	enofe	enofe	ADJ
gujaf-139	562	2	,	,	PUNCT
gujaf-139	562	3	a.	a.	NOUN
gujaf-139	562	4	o.	o.	PROPN
gujaf-139	562	5	,	,	PUNCT
gujaf-139	562	6	afiangbe	afiangbe	PROPN
gujaf-139	562	7	,	,	PUNCT
gujaf-139	562	8	s.	s.	PROPN
gujaf-139	562	9	e.	e.	PROPN
gujaf-139	562	10	,	,	PUNCT
gujaf-139	562	11	&	&	CCONJ
gujaf-139	562	12	agha	agha	PROPN
gujaf-139	562	13	,	,	PUNCT
gujaf-139	562	14	d.	d.	PROPN
gujaf-139	562	15	i.	i.	PROPN
gujaf-139	562	16	(	(	PUNCT
gujaf-139	562	17	2017	2017	NUM
gujaf-139	562	18	)	)	PUNCT
gujaf-139	562	19	.	.	PUNCT
gujaf-139	563	1	financial	financial	ADJ
gujaf-139	563	2	management	management	NOUN
gujaf-139	563	3	reforms	reform	NOUN
gujaf-139	563	4	and	and	CCONJ
gujaf-139	563	5	corruption	corruption	NOUN
gujaf-139	563	6	in	in	ADP
gujaf-139	563	7	nigeria	nigeria	PROPN
gujaf-139	563	8	public	public	ADJ
gujaf-139	563	9	sector	sector	NOUN
gujaf-139	563	10	.	.	PUNCT
gujaf-139	564	1	international	international	ADJ
gujaf-139	564	2	journal	journal	NOUN
gujaf-139	564	3	of	of	ADP
gujaf-139	564	4	advanced	advanced	ADJ
gujaf-139	564	5	academic	academic	ADJ
gujaf-139	564	6	research	research	NOUN
gujaf-139	564	7	social	social	PROPN
gujaf-139	564	8	&	&	CCONJ
gujaf-139	564	9	management	management	NOUN
gujaf-139	564	10	sciences	sciences	PROPN
gujaf-139	564	11	,	,	PUNCT
gujaf-139	564	12	3(7	3(7	NUM
gujaf-139	564	13	)	)	PUNCT
gujaf-139	564	14	,	,	PUNCT
gujaf-139	564	15	1	1	NUM
gujaf-139	564	16	-	-	SYM
gujaf-139	564	17	22	22	NUM
gujaf-139	564	18	.	.	PUNCT
gujaf-139	565	1	enweremadu	enweremadu	ADJ
gujaf-139	565	2	,	,	PUNCT
gujaf-139	565	3	d.	d.	PROPN
gujaf-139	565	4	u.	u.	PROPN
gujaf-139	565	5	(	(	PUNCT
gujaf-139	565	6	2012	2012	NUM
gujaf-139	565	7	)	)	PUNCT
gujaf-139	565	8	.	.	PUNCT
gujaf-139	566	1	anti	anti	ADJ
gujaf-139	566	2	-	-	ADJ
gujaf-139	566	3	corruption	corruption	ADJ
gujaf-139	566	4	campaign	campaign	NOUN
gujaf-139	566	5	in	in	ADP
gujaf-139	566	6	nigeria	nigeria	PROPN
gujaf-139	566	7	(	(	PUNCT
gujaf-139	566	8	1999	1999	NUM
gujaf-139	566	9	-	-	SYM
gujaf-139	566	10	2007	2007	NUM
gujaf-139	566	11	)	)	PUNCT
gujaf-139	566	12	.	.	PUNCT
gujaf-139	567	1	west	west	ADJ
gujaf-139	567	2	african	african	ADJ
gujaf-139	567	3	politics	politic	NOUN
gujaf-139	567	4	and	and	CCONJ
gujaf-139	567	5	society	society	NOUN
gujaf-139	567	6	series	series	NOUN
gujaf-139	567	7	.	.	PUNCT
gujaf-139	568	1	african	african	ADJ
gujaf-139	568	2	studies	study	NOUN
gujaf-139	568	3	centre	centre	NOUN
gujaf-139	568	4	,	,	PUNCT
gujaf-139	568	5	1	1	NUM
gujaf-139	568	6	,	,	PUNCT
gujaf-139	568	7	1	1	NUM
gujaf-139	568	8	-	-	SYM
gujaf-139	568	9	218	218	NUM
gujaf-139	568	10	.	.	PUNCT
gujaf-139	569	1	available	available	ADJ
gujaf-139	569	2	from	from	ADP
gujaf-139	569	3	http	http	ADJ
gujaf-139	569	4	asc@ascleiden.nl	asc@ascleiden.nl	NOUN
gujaf-139	569	5	www.ascleiden.nl	www.ascleiden.nl	NOUN
gujaf-139	569	6	.	.	PUNCT
gujaf-139	570	1	enweremadu	enweremadu	ADJ
gujaf-139	570	2	,	,	PUNCT
gujaf-139	570	3	d.	d.	PROPN
gujaf-139	570	4	,	,	PUNCT
gujaf-139	570	5	&	&	CCONJ
gujaf-139	570	6	okafor	okafor	PROPN
gujaf-139	570	7	,	,	PUNCT
gujaf-139	570	8	e.	e.	PROPN
gujaf-139	570	9	(	(	PUNCT
gujaf-139	570	10	2009	2009	NUM
gujaf-139	570	11	)	)	PUNCT
gujaf-139	570	12	.	.	PUNCT
gujaf-139	571	1	anti	anti	ADJ
gujaf-139	571	2	-	-	ADJ
gujaf-139	571	3	corruption	corruption	ADJ
gujaf-139	571	4	reforms	reform	NOUN
gujaf-139	571	5	in	in	ADP
gujaf-139	571	6	nigeria	nigeria	PROPN
gujaf-139	571	7	since	since	SCONJ
gujaf-139	571	8	1999	1999	NUM
gujaf-139	571	9	:	:	PUNCT
gujaf-139	571	10	issues	issue	NOUN
gujaf-139	571	11	,	,	PUNCT
gujaf-139	571	12	challenges	challenge	NOUN
gujaf-139	571	13	and	and	CCONJ
gujaf-139	571	14	the	the	DET
gujaf-139	571	15	way	way	NOUN
gujaf-139	571	16	forward	forward	ADV
gujaf-139	571	17	.	.	PUNCT
gujaf-139	572	1	ifra	ifra	PROPN
gujaf-139	572	2	special	special	ADJ
gujaf-139	572	3	research	research	NOUN
gujaf-139	572	4	issue	issue	NOUN
gujaf-139	572	5	,	,	PUNCT
gujaf-139	572	6	3(1	3(1	NUM
gujaf-139	572	7	)	)	PUNCT
gujaf-139	572	8	,	,	PUNCT
gujaf-139	572	9	81	81	NUM
gujaf-139	572	10	-	-	SYM
gujaf-139	572	11	88	88	NUM
gujaf-139	572	12	.	.	PUNCT
gujaf-139	573	1	gan	gan	PROPN
gujaf-139	573	2	integrity	integrity	NOUN
gujaf-139	573	3	,	,	PUNCT
gujaf-139	573	4	(	(	PUNCT
gujaf-139	573	5	nd	nd	NOUN
gujaf-139	573	6	)	)	PUNCT
gujaf-139	573	7	.	.	PUNCT
gujaf-139	574	1	compliance	compliance	NOUN
gujaf-139	574	2	integrity	integrity	NOUN
gujaf-139	574	3	.	.	PUNCT
gujaf-139	575	1	available	available	ADJ
gujaf-139	575	2	from	from	ADP
gujaf-139	575	3	https://www.ganintegrity.com/compliance-glossary/petty-corruption/.	https://www.ganintegrity.com/compliance-glossary/petty-corruption/.	PROPN
gujaf-139	575	4	hart	hart	PROPN
gujaf-139	575	5	,	,	PUNCT
gujaf-139	575	6	n.	n.	PROPN
gujaf-139	575	7	(	(	PUNCT
gujaf-139	575	8	2009	2009	NUM
gujaf-139	575	9	)	)	PUNCT
gujaf-139	575	10	.	.	PUNCT
gujaf-139	576	1	expert	expert	NOUN
gujaf-139	576	2	highlights	highlight	NOUN
gujaf-139	576	3	importance	importance	NOUN
gujaf-139	576	4	of	of	ADP
gujaf-139	576	5	engaging	engage	VERB
gujaf-139	576	6	citizens	citizen	NOUN
gujaf-139	576	7	in	in	ADP
gujaf-139	576	8	anti	anti	ADJ
gujaf-139	576	9	-	-	ADJ
gujaf-139	576	10	corruption	corruption	ADJ
gujaf-139	576	11	process	process	NOUN
gujaf-139	576	12	.	.	PUNCT
gujaf-139	577	1	available	available	ADJ
gujaf-139	577	2	from	from	ADP
gujaf-139	577	3	www.ammancity100.gov.jo/en/content/news-andmedia/	www.ammancity100.gov.jo/en/content/news-andmedia/	PROPN
gujaf-139	577	4	experthighlightsimportance	experthighlightsimportance	NOUN
gujaf-139	577	5	-	-	PUNCT
gujaf-139	577	6	engaging	engage	VERB
gujaf-139	577	7	-	-	PUNCT
gujaf-139	577	8	citizens	citizen	NOUN
gujaf-139	577	9	-	-	PUNCT
gujaf-139	577	10	anti	anti	NOUN
gujaf-139	577	11	-	-	NOUN
gujaf-139	577	12	corruptionprocess	corruptionprocess	NOUN
gujaf-139	577	13	.	.	PUNCT
gujaf-139	578	1	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie=utf8&oe=tf8	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie=utf8&oe=tf8	PROPN
gujaf-139	578	2	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie=utf8&oe=tf8	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie=utf8&oe=tf8	PROPN
gujaf-139	579	1	https://doi.org/10.1515/9780691208732	https://doi.org/10.1515/9780691208732	NUM
gujaf-139	579	2	http://www.eajournals.org/	http://www.eajournals.org/	ADJ
gujaf-139	579	3	mailto:asc@ascleiden.nl	mailto:asc@ascleiden.nl	NOUN
gujaf-139	579	4	http://www.ascleiden.nl/	http://www.ascleiden.nl/	NUM
gujaf-139	579	5	30	30	NUM
gujaf-139	579	6	hayes	haye	NOUN
gujaf-139	579	7	,	,	PUNCT
gujaf-139	579	8	r.	r.	PROPN
gujaf-139	579	9	a.	a.	PROPN
gujaf-139	579	10	,	,	PUNCT
gujaf-139	579	11	schilder	schilder	PROPN
gujaf-139	579	12	,	,	PUNCT
gujaf-139	579	13	r.	r.	PROPN
gujaf-139	579	14	,	,	PUNCT
gujaf-139	579	15	&	&	CCONJ
gujaf-139	579	16	dassen	dassen	PROPN
gujaf-139	579	17	,	,	PUNCT
gujaf-139	579	18	w.	w.	PROPN
gujaf-139	579	19	p.	p.	PROPN
gujaf-139	579	20	(	(	PUNCT
gujaf-139	579	21	1999	1999	NUM
gujaf-139	579	22	)	)	PUNCT
gujaf-139	579	23	.	.	PUNCT
gujaf-139	580	1	principles	principle	NOUN
gujaf-139	580	2	of	of	ADP
gujaf-139	580	3	auditing	auditing	NOUN
gujaf-139	580	4	:	:	PUNCT
gujaf-139	580	5	the	the	DET
gujaf-139	580	6	theory	theory	NOUN
gujaf-139	580	7	and	and	CCONJ
gujaf-139	580	8	practice	practice	NOUN
gujaf-139	580	9	of	of	ADP
gujaf-139	580	10	auditing	auditing	NOUN
gujaf-139	580	11	.	.	PUNCT
gujaf-139	581	1	lagos	lago	NOUN
gujaf-139	581	2	:	:	PUNCT
gujaf-139	581	3	gilgal	gilgal	ADJ
gujaf-139	581	4	publications	publication	NOUN
gujaf-139	581	5	.	.	PUNCT
gujaf-139	582	1	heilbrunn	heilbrunn	PROPN
gujaf-139	582	2	,	,	PUNCT
gujaf-139	582	3	j.	j.	PROPN
gujaf-139	582	4	r.	r.	PROPN
gujaf-139	582	5	(	(	PUNCT
gujaf-139	582	6	2004	2004	NUM
gujaf-139	582	7	)	)	PUNCT
gujaf-139	582	8	.	.	PUNCT
gujaf-139	583	1	anti	anti	ADJ
gujaf-139	583	2	-	-	ADJ
gujaf-139	583	3	corruption	corruption	ADJ
gujaf-139	583	4	commissions	commission	NOUN
gujaf-139	583	5	panacea	panacea	NOUN
gujaf-139	583	6	or	or	CCONJ
gujaf-139	583	7	real	real	ADJ
gujaf-139	583	8	medicine	medicine	NOUN
gujaf-139	583	9	to	to	PART
gujaf-139	583	10	fight	fight	VERB
gujaf-139	583	11	corruption	corruption	NOUN
gujaf-139	583	12	?	?	PUNCT
gujaf-139	584	1	washington	washington	PROPN
gujaf-139	584	2	,	,	PUNCT
gujaf-139	584	3	dc	dc	PROPN
gujaf-139	584	4	:	:	PUNCT
gujaf-139	584	5	the	the	DET
gujaf-139	584	6	world	world	PROPN
gujaf-139	584	7	bank	bank	PROPN
gujaf-139	584	8	.	.	PUNCT
gujaf-139	585	1	ihe	ihe	PROPN
gujaf-139	585	2	,	,	PUNCT
gujaf-139	585	3	n.	n.	PROPN
gujaf-139	585	4	j.	j.	PROPN
gujaf-139	585	5	,	,	PUNCT
gujaf-139	585	6	&	&	CCONJ
gujaf-139	585	7	umeaka	umeaka	PROPN
gujaf-139	585	8	,	,	PUNCT
gujaf-139	585	9	e.	e.	PROPN
gujaf-139	585	10	c.	c.	PROPN
gujaf-139	585	11	(	(	PUNCT
gujaf-139	585	12	2006	2006	NUM
gujaf-139	585	13	)	)	PUNCT
gujaf-139	585	14	.	.	PUNCT
gujaf-139	586	1	public	public	ADJ
gujaf-139	586	2	accounting	accounting	NOUN
gujaf-139	586	3	and	and	CCONJ
gujaf-139	586	4	finance	finance	NOUN
gujaf-139	586	5	:	:	PUNCT
gujaf-139	586	6	the	the	DET
gujaf-139	586	7	nigerian	nigerian	PROPN
gujaf-139	586	8	perspective	perspective	NOUN
gujaf-139	586	9	.	.	PUNCT
gujaf-139	587	1	owerri	owerri	PROPN
gujaf-139	587	2	.	.	PUNCT
gujaf-139	587	3	peace	peace	NOUN
gujaf-139	587	4	publishers	publishers	PROPN
gujaf-139	587	5	ltd	ltd	PROPN
gujaf-139	587	6	.	.	PROPN
gujaf-139	587	7	ikwumezie	ikwumezie	PROPN
gujaf-139	587	8	,	,	PUNCT
gujaf-139	587	9	a.	a.	PROPN
gujaf-139	587	10	(	(	PUNCT
gujaf-139	587	11	2009	2009	NUM
gujaf-139	587	12	)	)	PUNCT
gujaf-139	587	13	.	.	PUNCT
gujaf-139	588	1	the	the	DET
gujaf-139	588	2	challenges	challenge	NOUN
gujaf-139	588	3	of	of	ADP
gujaf-139	588	4	treasury	treasury	NOUN
gujaf-139	588	5	management	management	NOUN
gujaf-139	588	6	in	in	ADP
gujaf-139	588	7	the	the	DET
gujaf-139	588	8	public	public	ADJ
gujaf-139	588	9	sector	sector	NOUN
gujaf-139	588	10	.	.	PUNCT
gujaf-139	589	1	j.	j.	PROPN
gujaf-139	589	2	business	business	PROPN
gujaf-139	589	3	and	and	CCONJ
gujaf-139	589	4	finance	finance	NOUN
gujaf-139	589	5	(	(	PUNCT
gujaf-139	589	6	jobaf	jobaf	ADJ
gujaf-139	589	7	)	)	PUNCT
gujaf-139	589	8	,	,	PUNCT
gujaf-139	589	9	faculty	faculty	NOUN
gujaf-139	589	10	of	of	ADP
gujaf-139	589	11	business	business	PROPN
gujaf-139	589	12	administration	administration	PROPN
gujaf-139	589	13	,	,	PUNCT
gujaf-139	589	14	imo	imo	PROPN
gujaf-139	589	15	state	state	PROPN
gujaf-139	589	16	university	university	PROPN
gujaf-139	589	17	owerri	owerri	NOUN
gujaf-139	589	18	.	.	PUNCT
gujaf-139	590	1	2(1	2(1	NUM
gujaf-139	590	2	)	)	PUNCT
gujaf-139	590	3	.	.	PUNCT
gujaf-139	591	1	khan	khan	PROPN
gujaf-139	591	2	,	,	PUNCT
gujaf-139	591	3	m.	m.	NOUN
gujaf-139	591	4	a.	a.	PROPN
gujaf-139	591	5	,	,	PUNCT
gujaf-139	591	6	auditor	auditor	NOUN
gujaf-139	591	7	,	,	PUNCT
gujaf-139	591	8	c.	c.	PROPN
gujaf-139	591	9	r.	r.	PROPN
gujaf-139	591	10	,	,	PUNCT
gujaf-139	591	11	prepared	prepare	VERB
gujaf-139	591	12	,	,	PUNCT
gujaf-139	591	13	p.	p.	NOUN
gujaf-139	591	14	,	,	PUNCT
gujaf-139	591	15	hoc	hoc	X
gujaf-139	591	16	,	,	PUNCT
gujaf-139	591	17	a.	a.	NOUN
gujaf-139	591	18	,	,	PUNCT
gujaf-139	591	19	&	&	CCONJ
gujaf-139	591	20	meeting	meeting	NOUN
gujaf-139	591	21	,	,	PUNCT
gujaf-139	591	22	g.	g.	PROPN
gujaf-139	591	23	(	(	PUNCT
gujaf-139	591	24	2006	2006	NUM
gujaf-139	591	25	)	)	PUNCT
gujaf-139	591	26	.	.	PUNCT
gujaf-139	592	1	role	role	NOUN
gujaf-139	592	2	of	of	ADP
gujaf-139	592	3	audit	audit	NOUN
gujaf-139	592	4	in	in	ADP
gujaf-139	592	5	fighting	fight	VERB
gujaf-139	592	6	corruption	corruption	NOUN
gujaf-139	592	7	.	.	PUNCT
gujaf-139	593	1	available	available	ADJ
gujaf-139	593	2	from	from	ADP
gujaf-139	593	3	http://www.unpan.un.org/../unpan025122.pdf	http://www.unpan.un.org/../unpan025122.pdf	PROPN
gujaf-139	593	4	.	.	PUNCT
gujaf-139	594	1	lawrence	lawrence	PROPN
gujaf-139	594	2	,	,	PUNCT
gujaf-139	594	3	e.	e.	PROPN
gujaf-139	594	4	o.	o.	PROPN
gujaf-139	594	5	(	(	PUNCT
gujaf-139	594	6	2016	2016	NUM
gujaf-139	594	7	)	)	PUNCT
gujaf-139	594	8	.	.	PUNCT
gujaf-139	595	1	economic	economic	ADJ
gujaf-139	595	2	and	and	CCONJ
gujaf-139	595	3	financial	financial	ADJ
gujaf-139	595	4	crimes	crime	NOUN
gujaf-139	595	5	commission	commission	PROPN
gujaf-139	595	6	(	(	PUNCT
gujaf-139	595	7	efcc	efcc	PROPN
gujaf-139	595	8	)	)	PUNCT
gujaf-139	595	9	and	and	CCONJ
gujaf-139	595	10	the	the	DET
gujaf-139	595	11	challenges	challenge	NOUN
gujaf-139	595	12	of	of	ADP
gujaf-139	595	13	managing	manage	VERB
gujaf-139	595	14	corruption	corruption	NOUN
gujaf-139	595	15	in	in	ADP
gujaf-139	595	16	nigeria	nigeria	PROPN
gujaf-139	595	17	:	:	PUNCT
gujaf-139	595	18	a	a	DET
gujaf-139	595	19	critical	critical	ADJ
gujaf-139	595	20	analysis	analysis	NOUN
gujaf-139	595	21	.	.	PUNCT
gujaf-139	596	1	international	international	ADJ
gujaf-139	596	2	journal	journal	NOUN
gujaf-139	596	3	of	of	ADP
gujaf-139	596	4	scientific	scientific	ADJ
gujaf-139	596	5	and	and	CCONJ
gujaf-139	596	6	research	research	NOUN
gujaf-139	596	7	publications	publication	NOUN
gujaf-139	596	8	,	,	PUNCT
gujaf-139	596	9	6(4	6(4	NUM
gujaf-139	596	10	)	)	PUNCT
gujaf-139	596	11	,	,	PUNCT
gujaf-139	596	12	1	1	NUM
gujaf-139	596	13	-	-	SYM
gujaf-139	596	14	11	11	NUM
gujaf-139	596	15	.	.	PUNCT
gujaf-139	597	1	leonardo	leonardo	PROPN
gujaf-139	597	2	,	,	PUNCT
gujaf-139	597	3	f.	f.	PROPN
gujaf-139	597	4	,	,	PUNCT
gujaf-139	597	5	&	&	CCONJ
gujaf-139	597	6	luísa	luísa	PROPN
gujaf-139	597	7	,	,	PUNCT
gujaf-139	597	8	k.	k.	PROPN
gujaf-139	597	9	m.	m.	PROPN
gujaf-139	597	10	(	(	PUNCT
gujaf-139	597	11	2019	2019	NUM
gujaf-139	597	12	)	)	PUNCT
gujaf-139	597	13	.	.	PUNCT
gujaf-139	598	1	auditor	auditor	NOUN
gujaf-139	598	2	independence	independence	NOUN
gujaf-139	598	3	:	:	PUNCT
gujaf-139	598	4	an	an	DET
gujaf-139	598	5	independent	independent	ADJ
gujaf-139	598	6	auditor	auditor	NOUN
gujaf-139	598	7	never	never	ADV
gujaf-139	598	8	makes	make	VERB
gujaf-139	598	9	“	"	PUNCT
gujaf-139	598	10	mistrakes	mistrake	NOUN
gujaf-139	598	11	”	"	PUNCT
gujaf-139	598	12	.	.	PUNCT
gujaf-139	599	1	journal	journal	PROPN
gujaf-139	599	2	of	of	ADP
gujaf-139	599	3	public	public	ADJ
gujaf-139	599	4	administration	administration	NOUN
gujaf-139	599	5	and	and	CCONJ
gujaf-139	599	6	governance	governance	NOUN
gujaf-139	599	7	,	,	PUNCT
gujaf-139	599	8	9(4	9(4	NUM
gujaf-139	599	9	)	)	PUNCT
gujaf-139	599	10	,	,	PUNCT
gujaf-139	599	11	309	309	NUM
gujaf-139	599	12	-	-	SYM
gujaf-139	599	13	326	326	NUM
gujaf-139	599	14	.	.	PUNCT
gujaf-139	599	15	doi:10.5296	doi:10.5296	NOUN
gujaf-139	599	16	/	/	SYM
gujaf-139	599	17	jpag.v9i4.16169url	jpag.v9i4.16169url	PROPN
gujaf-139	599	18	:	:	PUNCT
gujaf-139	599	19	https://doi.org/10.5296/jpag.v9i4.16169	https://doi.org/10.5296/jpag.v9i4.16169	PROPN
gujaf-139	599	20	.	.	PUNCT
gujaf-139	599	21	melaye	melaye	PROPN
gujaf-139	599	22	,	,	PUNCT
gujaf-139	599	23	d.	d.	PROPN
gujaf-139	599	24	(	(	PUNCT
gujaf-139	599	25	2013	2013	NUM
gujaf-139	599	26	)	)	PUNCT
gujaf-139	599	27	.	.	PUNCT
gujaf-139	600	1	jonathan	jonathan	PROPN
gujaf-139	600	2	administration	administration	PROPN
gujaf-139	600	3	most	most	ADV
gujaf-139	600	4	corrupt	corrupt	ADJ
gujaf-139	600	5	in	in	ADP
gujaf-139	600	6	history	history	NOUN
gujaf-139	600	7	.	.	PUNCT
gujaf-139	601	1	leadership	leadership	NOUN
gujaf-139	601	2	.	.	PUNCT
gujaf-139	602	1	retrieved	retrieve	VERB
gujaf-139	602	2	from	from	ADP
gujaf-139	602	3	http://www.unpan.un.org/unpan025122.pdf	http://www.unpan.un.org/unpan025122.pdf	NOUN
gujaf-139	602	4	31	31	NUM
gujaf-139	602	5	https://www.facebook.com/leadership	https://www.facebook.com/leadership	NOUN
gujaf-139	602	6	nga	nga	ADV
gujaf-139	602	7	/	/	SYM
gujaf-139	602	8	posts/620659491301411	posts/620659491301411	PROPN
gujaf-139	602	9	.	.	PUNCT
gujaf-139	603	1	mizrahi	mizrahi	PROPN
gujaf-139	603	2	,	,	PUNCT
gujaf-139	603	3	s.	s.	PROPN
gujaf-139	603	4	,	,	PUNCT
gujaf-139	603	5	&	&	CCONJ
gujaf-139	603	6	ness	ness	PROPN
gujaf-139	603	7	-	-	PUNCT
gujaf-139	603	8	weisman	weisman	PROPN
gujaf-139	603	9	,	,	PUNCT
gujaf-139	603	10	i.	i.	PROPN
gujaf-139	603	11	(	(	PUNCT
gujaf-139	603	12	2007	2007	NUM
gujaf-139	603	13	)	)	PUNCT
gujaf-139	603	14	.	.	PUNCT
gujaf-139	604	1	evaluating	evaluate	VERB
gujaf-139	604	2	the	the	DET
gujaf-139	604	3	effectiveness	effectiveness	NOUN
gujaf-139	604	4	of	of	ADP
gujaf-139	604	5	auditing	auditing	NOUN
gujaf-139	604	6	in	in	ADP
gujaf-139	604	7	local	local	ADJ
gujaf-139	604	8	municipalities	municipality	NOUN
gujaf-139	604	9	using	use	VERB
gujaf-139	604	10	analytic	analytic	ADJ
gujaf-139	604	11	hierarchy	hierarchy	NOUN
gujaf-139	604	12	process	process	NOUN
gujaf-139	604	13	:	:	PUNCT
gujaf-139	604	14	a	a	DET
gujaf-139	604	15	general	general	ADJ
gujaf-139	604	16	model	model	NOUN
gujaf-139	604	17	and	and	CCONJ
gujaf-139	604	18	the	the	DET
gujaf-139	604	19	israeli	israeli	ADJ
gujaf-139	604	20	example	example	NOUN
gujaf-139	604	21	.	.	PUNCT
gujaf-139	605	1	international	international	ADJ
gujaf-139	605	2	journal	journal	PROPN
gujaf-139	605	3	of	of	ADP
gujaf-139	605	4	auditing	auditing	NOUN
gujaf-139	605	5	,	,	PUNCT
gujaf-139	605	6	11	11	NUM
gujaf-139	605	7	,	,	PUNCT
gujaf-139	605	8	187	187	NUM
gujaf-139	605	9	–	–	SYM
gujaf-139	605	10	210	210	NUM
gujaf-139	605	11	.	.	PUNCT
gujaf-139	606	1	modugu	modugu	NOUN
gujaf-139	606	2	,	,	PUNCT
gujaf-139	606	3	k.	k.	PROPN
gujaf-139	606	4	,	,	PUNCT
gujaf-139	606	5	ohonba	ohonba	PROPN
gujaf-139	606	6	,	,	PUNCT
gujaf-139	606	7	n.	n.	NOUN
gujaf-139	606	8	,	,	PUNCT
gujaf-139	606	9	&	&	CCONJ
gujaf-139	606	10	izedonmi	izedonmi	PROPN
gujaf-139	606	11	,	,	PUNCT
gujaf-139	606	12	f.	f.	PROPN
gujaf-139	606	13	(	(	PUNCT
gujaf-139	606	14	2012	2012	NUM
gujaf-139	606	15	)	)	PUNCT
gujaf-139	606	16	.	.	PUNCT
gujaf-139	607	1	challenges	challenge	NOUN
gujaf-139	607	2	of	of	ADP
gujaf-139	607	3	auditors	auditor	NOUN
gujaf-139	607	4	and	and	CCONJ
gujaf-139	607	5	audit	audit	NOUN
gujaf-139	607	6	reporting	report	VERB
gujaf-139	607	7	in	in	ADP
gujaf-139	607	8	a	a	DET
gujaf-139	607	9	corrupt	corrupt	ADJ
gujaf-139	607	10	environment	environment	NOUN
gujaf-139	607	11	.	.	PUNCT
gujaf-139	608	1	research	research	NOUN
gujaf-139	608	2	journal	journal	PROPN
gujaf-139	608	3	of	of	ADP
gujaf-139	608	4	finance	finance	NOUN
gujaf-139	608	5	and	and	CCONJ
gujaf-139	608	6	accounting	accounting	NOUN
gujaf-139	608	7	,	,	PUNCT
gujaf-139	608	8	3(5	3(5	NUM
gujaf-139	608	9	)	)	PUNCT
gujaf-139	608	10	,	,	PUNCT
gujaf-139	608	11	1	1	NUM
gujaf-139	608	12	-	-	SYM
gujaf-139	608	13	6	6	NUM
gujaf-139	608	14	.	.	PUNCT
gujaf-139	608	15	nwannebuike	nwannebuike	NOUN
gujaf-139	608	16	,	,	PUNCT
gujaf-139	608	17	u.	u.	PROPN
gujaf-139	608	18	s.	s.	PROPN
gujaf-139	608	19	,	,	PUNCT
gujaf-139	608	20	&	&	CCONJ
gujaf-139	608	21	nwadialor	nwadialor	PROPN
gujaf-139	608	22	,	,	PUNCT
gujaf-139	608	23	e.	e.	PROPN
gujaf-139	608	24	o.	o.	PROPN
gujaf-139	608	25	(	(	PUNCT
gujaf-139	608	26	2016	2016	NUM
gujaf-139	608	27	)	)	PUNCT
gujaf-139	608	28	.	.	PUNCT
gujaf-139	609	1	evaluation	evaluation	NOUN
gujaf-139	609	2	of	of	ADP
gujaf-139	609	3	effectiveness	effectiveness	NOUN
gujaf-139	609	4	of	of	ADP
gujaf-139	609	5	internal	internal	ADJ
gujaf-139	609	6	audit	audit	NOUN
gujaf-139	609	7	in	in	ADP
gujaf-139	609	8	the	the	DET
gujaf-139	609	9	nigerian	nigerian	ADJ
gujaf-139	609	10	public	public	ADJ
gujaf-139	609	11	sector	sector	NOUN
gujaf-139	609	12	.	.	PUNCT
gujaf-139	610	1	european	european	ADJ
gujaf-139	610	2	journal	journal	PROPN
gujaf-139	610	3	of	of	ADP
gujaf-139	610	4	business	business	NOUN
gujaf-139	610	5	economics	economic	NOUN
gujaf-139	610	6	and	and	CCONJ
gujaf-139	610	7	accountancy	accountancy	NOUN
gujaf-139	610	8	,	,	PUNCT
gujaf-139	610	9	4(3	4(3	NUM
gujaf-139	610	10	)	)	PUNCT
gujaf-139	610	11	,	,	PUNCT
gujaf-139	610	12	1	1	NUM
gujaf-139	610	13	-	-	SYM
gujaf-139	610	14	15	15	NUM
gujaf-139	610	15	.	.	PUNCT
gujaf-139	611	1	odia	odia	PROPN
gujaf-139	611	2	,	,	PUNCT
gujaf-139	611	3	o.	o.	PROPN
gujaf-139	611	4	j.	j.	PROPN
gujaf-139	611	5	,	,	PUNCT
gujaf-139	611	6	&	&	CCONJ
gujaf-139	611	7	odia	odia	PROPN
gujaf-139	611	8	,	,	PUNCT
gujaf-139	611	9	a.	a.	NOUN
gujaf-139	611	10	a.	a.	NOUN
gujaf-139	611	11	(	(	PUNCT
gujaf-139	611	12	2016	2016	NUM
gujaf-139	611	13	)	)	PUNCT
gujaf-139	611	14	.	.	PUNCT
gujaf-139	612	1	e	e	X
gujaf-139	612	2	-	-	NOUN
gujaf-139	612	3	government	government	NOUN
gujaf-139	612	4	and	and	CCONJ
gujaf-139	612	5	corruption	corruption	NOUN
gujaf-139	612	6	in	in	ADP
gujaf-139	612	7	nigeria	nigeria	PROPN
gujaf-139	612	8	:	:	PUNCT
gujaf-139	612	9	the	the	DET
gujaf-139	612	10	case	case	NOUN
gujaf-139	612	11	of	of	ADP
gujaf-139	612	12	treasury	treasury	PROPN
gujaf-139	612	13	single	single	ADJ
gujaf-139	612	14	account	account	NOUN
gujaf-139	612	15	(	(	PUNCT
gujaf-139	612	16	tsa	tsa	PROPN
gujaf-139	612	17	)	)	PUNCT
gujaf-139	612	18	.	.	PUNCT
gujaf-139	613	1	afro	afro	PROPN
gujaf-139	613	2	asian	asian	ADJ
gujaf-139	613	3	journal	journal	NOUN
gujaf-139	613	4	of	of	ADP
gujaf-139	613	5	social	social	ADJ
gujaf-139	613	6	sciences.7	sciences.7	NOUN
gujaf-139	613	7	(	(	PUNCT
gujaf-139	613	8	4	4	NUM
gujaf-139	613	9	)	)	SYM
gujaf-139	613	10	1	1	NUM
gujaf-139	613	11	-	-	SYM
gujaf-139	613	12	25	25	NUM
gujaf-139	613	13	.	.	PUNCT
gujaf-139	614	1	ofordile	ofordile	ADJ
gujaf-139	614	2	,	,	PUNCT
gujaf-139	614	3	u.	u.	PROPN
gujaf-139	614	4	d.	d.	PROPN
gujaf-139	614	5	(	(	PUNCT
gujaf-139	614	6	2013	2013	NUM
gujaf-139	614	7	)	)	PUNCT
gujaf-139	614	8	.	.	PUNCT
gujaf-139	615	1	public	public	ADJ
gujaf-139	615	2	sector	sector	NOUN
gujaf-139	615	3	accounting	account	VERB
gujaf-139	615	4	the	the	DET
gujaf-139	615	5	nigerian	nigerian	ADJ
gujaf-139	615	6	experience	experience	NOUN
gujaf-139	615	7	.	.	PUNCT
gujaf-139	616	1	international	international	ADJ
gujaf-139	616	2	journal	journal	PROPN
gujaf-139	616	3	of	of	ADP
gujaf-139	616	4	finance	finance	NOUN
gujaf-139	616	5	and	and	CCONJ
gujaf-139	616	6	accounting	accounting	NOUN
gujaf-139	616	7	,	,	PUNCT
gujaf-139	616	8	2(8	2(8	NUM
gujaf-139	616	9	)	)	PUNCT
gujaf-139	616	10	,	,	PUNCT
gujaf-139	616	11	446	446	NUM
gujaf-139	616	12	-	-	SYM
gujaf-139	616	13	451	451	NUM
gujaf-139	616	14	doi	doi	NOUN
gujaf-139	616	15	:	:	PUNCT
gujaf-139	616	16	10.5923	10.5923	NUM
gujaf-139	616	17	/	/	SYM
gujaf-139	616	18	j.ijfa.20130208.07	j.ijfa.20130208.07	PROPN
gujaf-139	616	19	.	.	PUNCT
gujaf-139	616	20	ogundiya	ogundiya	PROPN
gujaf-139	616	21	,	,	PUNCT
gujaf-139	616	22	i.	i.	PROPN
gujaf-139	616	23	(	(	PUNCT
gujaf-139	616	24	2009	2009	NUM
gujaf-139	616	25	)	)	PUNCT
gujaf-139	616	26	.	.	PUNCT
gujaf-139	617	1	political	political	ADJ
gujaf-139	617	2	corruption	corruption	NOUN
gujaf-139	617	3	in	in	ADP
gujaf-139	617	4	nigeria	nigeria	PROPN
gujaf-139	617	5	.	.	PUNCT
gujaf-139	618	1	journal	journal	PROPN
gujaf-139	618	2	of	of	ADP
gujaf-139	618	3	anthropologist	anthropologist	PROPN
gujaf-139	618	4	in	in	ADP
gujaf-139	618	5	africa	africa	PROPN
gujaf-139	618	6	,	,	PUNCT
gujaf-139	618	7	11(4	11(4	NUM
gujaf-139	618	8	)	)	PUNCT
gujaf-139	618	9	,	,	PUNCT
gujaf-139	618	10	12	12	NUM
gujaf-139	618	11	.	.	PUNCT
gujaf-139	618	12	okpala	okpala	PROPN
gujaf-139	618	13	,	,	PUNCT
gujaf-139	618	14	k.	k.	PROPN
gujaf-139	618	15	e.	e.	PROPN
gujaf-139	618	16	(	(	PUNCT
gujaf-139	618	17	2012	2012	NUM
gujaf-139	618	18	)	)	PUNCT
gujaf-139	618	19	.	.	PUNCT
gujaf-139	619	1	fiscal	fiscal	ADJ
gujaf-139	619	2	accountability	accountability	NOUN
gujaf-139	619	3	dilemma	dilemma	NOUN
gujaf-139	619	4	in	in	ADP
gujaf-139	619	5	nigeria	nigeria	PROPN
gujaf-139	619	6	public	public	ADJ
gujaf-139	619	7	sector	sector	NOUN
gujaf-139	619	8	:	:	PUNCT
gujaf-139	619	9	a	a	DET
gujaf-139	619	10	warning	warning	NOUN
gujaf-139	619	11	model	model	NOUN
gujaf-139	619	12	for	for	ADP
gujaf-139	619	13	economic	economic	ADJ
gujaf-139	619	14	retrogression	retrogression	NOUN
gujaf-139	619	15	.	.	PUNCT
gujaf-139	620	1	research	research	NOUN
gujaf-139	620	2	journal	journal	PROPN
gujaf-139	620	3	of	of	ADP
gujaf-139	620	4	finance	finance	NOUN
gujaf-139	620	5	and	and	CCONJ
gujaf-139	620	6	accounting	accounting	NOUN
gujaf-139	620	7	,	,	PUNCT
gujaf-139	620	8	3	3	NUM
gujaf-139	620	9	(	(	PUNCT
gujaf-139	620	10	6	6	NUM
gujaf-139	620	11	)	)	PUNCT
gujaf-139	620	12	,	,	PUNCT
gujaf-139	620	13	1	1	NUM
gujaf-139	620	14	-	-	SYM
gujaf-139	620	15	20	20	NUM
gujaf-139	620	16	.	.	PUNCT
gujaf-139	621	1	available	available	ADJ
gujaf-139	621	2	from	from	ADP
gujaf-139	621	3	www.iiste.org	www.iiste.org	PROPN
gujaf-139	621	4	.	.	PUNCT
gujaf-139	622	1	okunola	okunola	PROPN
gujaf-139	622	2	,	,	PUNCT
gujaf-139	622	3	r.	r.	PROPN
gujaf-139	622	4	a.	a.	PROPN
gujaf-139	622	5	,	,	PUNCT
gujaf-139	622	6	lawal	lawal	PROPN
gujaf-139	622	7	,	,	PUNCT
gujaf-139	622	8	m.	m.	NOUN
gujaf-139	622	9	o.	o.	PROPN
gujaf-139	622	10	,	,	PUNCT
gujaf-139	622	11	&	&	CCONJ
gujaf-139	622	12	kehinde	kehinde	PROPN
gujaf-139	622	13	,	,	PUNCT
gujaf-139	622	14	a.	a.	NOUN
gujaf-139	622	15	o.	o.	NOUN
gujaf-139	622	16	(	(	PUNCT
gujaf-139	622	17	2014	2014	NUM
gujaf-139	622	18	)	)	PUNCT
gujaf-139	622	19	.	.	PUNCT
gujaf-139	623	1	pattern	pattern	NOUN
gujaf-139	623	2	and	and	CCONJ
gujaf-139	623	3	behavioural	behavioural	ADJ
gujaf-139	623	4	approach	approach	NOUN
gujaf-139	623	5	to	to	ADP
gujaf-139	623	6	fraudulent	fraudulent	ADJ
gujaf-139	623	7	practices	practice	NOUN
gujaf-139	623	8	in	in	ADP
gujaf-139	623	9	the	the	DET
gujaf-139	623	10	informal	informal	ADJ
gujaf-139	623	11	economic	economic	ADJ
gujaf-139	623	12	setting	setting	NOUN
gujaf-139	623	13	.	.	PUNCT
gujaf-139	624	1	developing	develop	VERB
gujaf-139	624	2	country	country	NOUN
gujaf-139	624	3	studies	study	NOUN
gujaf-139	624	4	,	,	PUNCT
gujaf-139	624	5	4(23	4(23	NOUN
gujaf-139	624	6	)	)	PUNCT
gujaf-139	624	7	,	,	PUNCT
gujaf-139	624	8	31	31	NUM
gujaf-139	624	9	-	-	SYM
gujaf-139	624	10	37	37	NUM
gujaf-139	624	11	.	.	PUNCT
gujaf-139	624	12	onatuyeh	onatuyeh	PROPN
gujaf-139	624	13	,	,	PUNCT
gujaf-139	624	14	e.	e.	PROPN
gujaf-139	624	15	a.	a.	PROPN
gujaf-139	624	16	,	,	PUNCT
gujaf-139	624	17	&	&	CCONJ
gujaf-139	624	18	aniefor	aniefor	PROPN
gujaf-139	624	19	,	,	PUNCT
gujaf-139	624	20	s.	s.	PROPN
gujaf-139	624	21	j.	j.	PROPN
gujaf-139	624	22	(	(	PUNCT
gujaf-139	624	23	2013	2013	NUM
gujaf-139	624	24	)	)	PUNCT
gujaf-139	624	25	.	.	PUNCT
gujaf-139	625	1	impact	impact	NOUN
gujaf-139	625	2	of	of	ADP
gujaf-139	625	3	effective	effective	ADJ
gujaf-139	625	4	internal	internal	ADJ
gujaf-139	625	5	audit	audit	NOUN
gujaf-139	625	6	functions	function	NOUN
gujaf-139	625	7	on	on	ADP
gujaf-139	625	8	public	public	ADJ
gujaf-139	625	9	sector	sector	NOUN
gujaf-139	625	10	management	management	NOUN
gujaf-139	625	11	and	and	CCONJ
gujaf-139	625	12	accountability	accountability	NOUN
gujaf-139	625	13	in	in	ADP
gujaf-139	625	14	edo	edo	PROPN
gujaf-139	625	15	state	state	PROPN
gujaf-139	625	16	,	,	PUNCT
gujaf-139	625	17	nigeria	nigeria	PROPN
gujaf-139	625	18	.	.	PUNCT
gujaf-139	626	1	international	international	ADJ
gujaf-139	626	2	journal	journal	PROPN
gujaf-139	626	3	of	of	ADP
gujaf-139	626	4	economic	economic	ADJ
gujaf-139	626	5	development	development	NOUN
gujaf-139	626	6	research	research	NOUN
gujaf-139	626	7	and	and	CCONJ
gujaf-139	626	8	investment	investment	NOUN
gujaf-139	626	9	,	,	PUNCT
gujaf-139	626	10	4(3	4(3	NUM
gujaf-139	626	11	)	)	PUNCT
gujaf-139	626	12	,	,	PUNCT
gujaf-139	626	13	1	1	NUM
gujaf-139	626	14	-	-	SYM
gujaf-139	626	15	13	13	NUM
gujaf-139	626	16	.	.	PUNCT
gujaf-139	626	17	available	available	ADJ
gujaf-139	626	18	from	from	ADP
gujaf-139	626	19	https://www.icidr.org/...dec2013/.	https://www.icidr.org/...dec2013/.	ADV
gujaf-139	626	20	impact%20of%20effective%20internal%20%20	impact%20of%20effective%20internal%20%20	PROPN
gujaf-139	626	21	..	..	PROPN
gujaf-139	626	22	osagioduwa	osagioduwa	PROPN
gujaf-139	626	23	,	,	PUNCT
gujaf-139	626	24	l.	l.	PROPN
gujaf-139	626	25	o.	o.	PROPN
gujaf-139	626	26	(	(	PUNCT
gujaf-139	626	27	2014	2014	NUM
gujaf-139	626	28	)	)	PUNCT
gujaf-139	626	29	.	.	PUNCT
gujaf-139	627	1	auditors	auditor	NOUN
gujaf-139	627	2	and	and	CCONJ
gujaf-139	627	3	corruption	corruption	NOUN
gujaf-139	627	4	in	in	ADP
gujaf-139	627	5	the	the	DET
gujaf-139	627	6	public	public	ADJ
gujaf-139	627	7	sector	sector	NOUN
gujaf-139	627	8	.	.	PUNCT
gujaf-139	628	1	unpublished	unpublished	ADJ
gujaf-139	628	2	b.sc	b.sc	PROPN
gujaf-139	628	3	project	project	NOUN
gujaf-139	628	4	,	,	PUNCT
gujaf-139	628	5	university	university	NOUN
gujaf-139	628	6	of	of	ADP
gujaf-139	628	7	benin	benin	PROPN
gujaf-139	628	8	.	.	PUNCT
gujaf-139	629	1	osagioduwa	osagioduwa	PROPN
gujaf-139	629	2	,	,	PUNCT
gujaf-139	629	3	l.	l.	PROPN
gujaf-139	629	4	o.	o.	PROPN
gujaf-139	629	5	,	,	PUNCT
gujaf-139	629	6	ojiakor	ojiakor	PROPN
gujaf-139	629	7	,	,	PUNCT
gujaf-139	629	8	i.	i.	PROPN
gujaf-139	629	9	,	,	PUNCT
gujaf-139	629	10	esenobor	esenobor	PROPN
gujaf-139	629	11	.	.	PUNCT
gujaf-139	630	1	e.	e.	PROPN
gujaf-139	630	2	t.	t.	PROPN
gujaf-139	630	3	,	,	PUNCT
gujaf-139	630	4	&	&	CCONJ
gujaf-139	630	5	odiachi	odiachi	PROPN
gujaf-139	630	6	.	.	PUNCT
gujaf-139	631	1	l.	l.	PROPN
gujaf-139	631	2	(	(	PUNCT
gujaf-139	631	3	2022	2022	NUM
gujaf-139	631	4	)	)	PUNCT
gujaf-139	631	5	.	.	PUNCT
gujaf-139	632	1	fraud	fraud	NOUN
gujaf-139	632	2	scheme	scheme	NOUN
gujaf-139	632	3	and	and	CCONJ
gujaf-139	632	4	fraudulent	fraudulent	ADJ
gujaf-139	632	5	accountant	accountant	NOUN
gujaf-139	632	6	prosecution	prosecution	NOUN
gujaf-139	632	7	.	.	PUNCT
gujaf-139	633	1	international	international	ADJ
gujaf-139	633	2	journal	journal	PROPN
gujaf-139	633	3	of	of	ADP
gujaf-139	633	4	academic	academic	ADJ
gujaf-139	633	5	research	research	NOUN
gujaf-139	633	6	in	in	ADP
gujaf-139	633	7	business	business	NOUN
gujaf-139	633	8	and	and	CCONJ
gujaf-139	633	9	social	social	ADJ
gujaf-139	633	10	science.12(1	science.12(1	NOUN
gujaf-139	633	11	)	)	PUNCT
gujaf-139	633	12	,	,	PUNCT
gujaf-139	633	13	1143	1143	NUM
gujaf-139	633	14	-	-	SYM
gujaf-139	633	15	1169	1169	NUM
gujaf-139	633	16	osagioduwa	osagioduwa	PROPN
gujaf-139	633	17	,	,	PUNCT
gujaf-139	633	18	l.	l.	PROPN
gujaf-139	633	19	o.	o.	PROPN
gujaf-139	633	20	,	,	PUNCT
gujaf-139	633	21	ojiakor	ojiakor	PROPN
gujaf-139	633	22	,	,	PUNCT
gujaf-139	633	23	i.	i.	PROPN
gujaf-139	633	24	,	,	PUNCT
gujaf-139	633	25	esenobor	esenobor	PROPN
gujaf-139	633	26	.	.	PUNCT
gujaf-139	634	1	e.	e.	PROPN
gujaf-139	634	2	t.	t.	PROPN
gujaf-139	634	3	,	,	PUNCT
gujaf-139	634	4	&	&	CCONJ
gujaf-139	634	5	odiachi	odiachi	PROPN
gujaf-139	634	6	.	.	PUNCT
gujaf-139	635	1	l.	l.	PROPN
gujaf-139	635	2	(	(	PUNCT
gujaf-139	635	3	2022	2022	NUM
gujaf-139	635	4	)	)	PUNCT
gujaf-139	635	5	.	.	PUNCT
gujaf-139	636	1	fraud	fraud	NOUN
gujaf-139	636	2	scheme	scheme	NOUN
gujaf-139	636	3	and	and	CCONJ
gujaf-139	636	4	fraudulent	fraudulent	ADJ
gujaf-139	636	5	accountant	accountant	NOUN
gujaf-139	636	6	prosecution	prosecution	NOUN
gujaf-139	636	7	.	.	PUNCT
gujaf-139	637	1	international	international	ADJ
gujaf-139	637	2	journal	journal	PROPN
gujaf-139	637	3	of	of	ADP
gujaf-139	637	4	academic	academic	ADJ
gujaf-139	637	5	research	research	NOUN
gujaf-139	637	6	in	in	ADP
gujaf-139	637	7	business	business	NOUN
gujaf-139	637	8	and	and	CCONJ
gujaf-139	637	9	social	social	ADJ
gujaf-139	637	10	science.12(1	science.12(1	NOUN
gujaf-139	637	11	)	)	PUNCT
gujaf-139	637	12	,	,	PUNCT
gujaf-139	637	13	1143	1143	NUM
gujaf-139	637	14	-	-	SYM
gujaf-139	637	15	1169	1169	NUM
gujaf-139	637	16	otalor	otalor	NOUN
gujaf-139	637	17	,	,	PUNCT
gujaf-139	637	18	j.	j.	PROPN
gujaf-139	637	19	i.	i.	PROPN
gujaf-139	637	20	,	,	PUNCT
gujaf-139	637	21	&	&	CCONJ
gujaf-139	637	22	eiya	eiya	PROPN
gujaf-139	637	23	,	,	PUNCT
gujaf-139	637	24	o.	o.	PROPN
gujaf-139	637	25	(	(	PUNCT
gujaf-139	637	26	2013	2013	NUM
gujaf-139	637	27	)	)	PUNCT
gujaf-139	637	28	.	.	PUNCT
gujaf-139	638	1	combating	combat	VERB
gujaf-139	638	2	corruption	corruption	NOUN
gujaf-139	638	3	in	in	ADP
gujaf-139	638	4	nigeria	nigeria	PROPN
gujaf-139	638	5	:	:	PUNCT
gujaf-139	638	6	the	the	DET
gujaf-139	638	7	role	role	NOUN
gujaf-139	638	8	of	of	ADP
gujaf-139	638	9	the	the	DET
gujaf-139	638	10	public	public	ADJ
gujaf-139	638	11	sector	sector	NOUN
gujaf-139	638	12	auditor	auditor	NOUN
gujaf-139	638	13	.	.	PUNCT
gujaf-139	639	1	research	research	NOUN
gujaf-139	639	2	journal	journal	PROPN
gujaf-139	639	3	of	of	ADP
gujaf-139	639	4	finance	finance	NOUN
gujaf-139	639	5	and	and	CCONJ
gujaf-139	639	6	accounting	accounting	NOUN
gujaf-139	639	7	,	,	PUNCT
gujaf-139	639	8	4(4	4(4	NUM
gujaf-139	639	9	)	)	PUNCT
gujaf-139	639	10	,	,	PUNCT
gujaf-139	639	11	1	1	NUM
gujaf-139	639	12	-	-	SYM
gujaf-139	639	13	11	11	NUM
gujaf-139	639	14	.	.	PUNCT
gujaf-139	640	1	available	available	ADJ
gujaf-139	640	2	from	from	ADP
gujaf-139	640	3	pakacademicsearch.com/.../122131%20vol%204,%20no%204%20(2013	pakacademicsearch.com/.../122131%20vol%204,%20no%204%20(2013	PROPN
gujaf-139	640	4	)	)	PUNCT
gujaf-139	640	5	.	.	PUNCT
gujaf-139	641	1	pdf	pdf	NOUN
gujaf-139	641	2	.	.	PUNCT
gujaf-139	642	1	https://www.facebook.com/leadership%20nga/posts/620659491301411	https://www.facebook.com/leadership%20nga/posts/620659491301411	PROPN
gujaf-139	642	2	http://www.iiste.org/	http://www.iiste.org/	NOUN
gujaf-139	642	3	32	32	NUM
gujaf-139	642	4	oyinlola	oyinlola	PROPN
gujaf-139	642	5	,	,	PUNCT
gujaf-139	642	6	a.	a.	NOUN
gujaf-139	642	7	o.	o.	PROPN
gujaf-139	642	8	(	(	PUNCT
gujaf-139	642	9	2010	2010	NUM
gujaf-139	642	10	)	)	PUNCT
gujaf-139	642	11	.	.	PUNCT
gujaf-139	643	1	the	the	DET
gujaf-139	643	2	role	role	NOUN
gujaf-139	643	3	of	of	ADP
gujaf-139	643	4	auditors	auditor	NOUN
gujaf-139	643	5	in	in	ADP
gujaf-139	643	6	fraud	fraud	NOUN
gujaf-139	643	7	detection	detection	NOUN
gujaf-139	643	8	,	,	PUNCT
gujaf-139	643	9	prevention	prevention	NOUN
gujaf-139	643	10	and	and	CCONJ
gujaf-139	643	11	reporting	reporting	NOUN
gujaf-139	643	12	in	in	ADP
gujaf-139	643	13	nigeria	nigeria	PROPN
gujaf-139	643	14	.	.	PUNCT
gujaf-139	644	1	library	library	ADJ
gujaf-139	644	2	philosophy	philosophy	NOUN
gujaf-139	644	3	and	and	CCONJ
gujaf-139	644	4	practice	practice	NOUN
gujaf-139	644	5	(	(	PUNCT
gujaf-139	644	6	e	e	NOUN
gujaf-139	644	7	-	-	NOUN
gujaf-139	644	8	journal	journal	NOUN
gujaf-139	644	9	)	)	PUNCT
gujaf-139	644	10	.	.	PUNCT
gujaf-139	645	1	517	517	X
gujaf-139	645	2	.	.	PUNCT
gujaf-139	645	3	available	available	ADJ
gujaf-139	645	4	from	from	ADP
gujaf-139	645	5	http://digitalcommons.unl.edu/libphilprac/517	http://digitalcommons.unl.edu/libphilprac/517	PROPN
gujaf-139	645	6	.	.	PUNCT
gujaf-139	645	7	rotimi	rotimi	PROPN
gujaf-139	645	8	,	,	PUNCT
gujaf-139	645	9	e.	e.	PROPN
gujaf-139	645	10	m.	m.	PROPN
gujaf-139	645	11	,	,	PUNCT
gujaf-139	645	12	obasaju	obasaju	PROPN
gujaf-139	645	13	,	,	PUNCT
gujaf-139	645	14	b.	b.	PROPN
gujaf-139	645	15	,	,	PUNCT
gujaf-139	645	16	lawal	lawal	PROPN
gujaf-139	645	17	,	,	PUNCT
gujaf-139	645	18	a.	a.	PROPN
gujaf-139	645	19	,	,	PUNCT
gujaf-139	645	20	&	&	CCONJ
gujaf-139	645	21	iseolorunkanmi	iseolorunkanmi	PROPN
gujaf-139	645	22	,	,	PUNCT
gujaf-139	645	23	j.	j.	PROPN
gujaf-139	645	24	(	(	PUNCT
gujaf-139	645	25	2013	2013	NUM
gujaf-139	645	26	)	)	PUNCT
gujaf-139	645	27	.	.	PUNCT
gujaf-139	646	1	analysis	analysis	NOUN
gujaf-139	646	2	of	of	ADP
gujaf-139	646	3	corruption	corruption	NOUN
gujaf-139	646	4	and	and	CCONJ
gujaf-139	646	5	economic	economic	ADJ
gujaf-139	646	6	growth	growth	NOUN
gujaf-139	646	7	in	in	ADP
gujaf-139	646	8	nigeria	nigeria	PROPN
gujaf-139	646	9	.	.	PUNCT
gujaf-139	647	1	afro	afro	PROPN
gujaf-139	647	2	asian	asian	ADJ
gujaf-139	647	3	journal	journal	NOUN
gujaf-139	647	4	of	of	ADP
gujaf-139	647	5	social	social	ADJ
gujaf-139	647	6	sciences	science	NOUN
gujaf-139	647	7	,	,	PUNCT
gujaf-139	647	8	4(4	4(4	NUM
gujaf-139	647	9	)	)	PUNCT
gujaf-139	647	10	,	,	PUNCT
gujaf-139	647	11	1	1	NUM
gujaf-139	647	12	-	-	SYM
gujaf-139	647	13	19	19	NUM
gujaf-139	647	14	.	.	PUNCT
gujaf-139	647	15	rotimi	rotimi	PROPN
gujaf-139	647	16	,	,	PUNCT
gujaf-139	647	17	e.	e.	PROPN
gujaf-139	647	18	m.	m.	PROPN
gujaf-139	647	19	,	,	PUNCT
gujaf-139	647	20	obasaju	obasaju	PROPN
gujaf-139	647	21	,	,	PUNCT
gujaf-139	647	22	b.	b.	PROPN
gujaf-139	647	23	,	,	PUNCT
gujaf-139	647	24	lawal	lawal	PROPN
gujaf-139	647	25	,	,	PUNCT
gujaf-139	647	26	a.	a.	PROPN
gujaf-139	647	27	,	,	PUNCT
gujaf-139	647	28	&	&	CCONJ
gujaf-139	647	29	iseolorunkanmi	iseolorunkanmi	PROPN
gujaf-139	647	30	,	,	PUNCT
gujaf-139	647	31	j.	j.	PROPN
gujaf-139	647	32	(	(	PUNCT
gujaf-139	647	33	2013	2013	NUM
gujaf-139	647	34	)	)	PUNCT
gujaf-139	647	35	.	.	PUNCT
gujaf-139	648	1	analysis	analysis	NOUN
gujaf-139	648	2	of	of	ADP
gujaf-139	648	3	corruption	corruption	NOUN
gujaf-139	648	4	and	and	CCONJ
gujaf-139	648	5	economic	economic	ADJ
gujaf-139	648	6	growth	growth	NOUN
gujaf-139	648	7	in	in	ADP
gujaf-139	648	8	nigeria	nigeria	PROPN
gujaf-139	648	9	.	.	PUNCT
gujaf-139	649	1	afro	afro	PROPN
gujaf-139	649	2	asian	asian	ADJ
gujaf-139	649	3	journal	journal	NOUN
gujaf-139	649	4	of	of	ADP
gujaf-139	649	5	social	social	ADJ
gujaf-139	649	6	sciences	science	NOUN
gujaf-139	649	7	,	,	PUNCT
gujaf-139	649	8	4(4	4(4	NUM
gujaf-139	649	9	)	)	PUNCT
gujaf-139	649	10	,	,	PUNCT
gujaf-139	649	11	1	1	NUM
gujaf-139	649	12	-	-	SYM
gujaf-139	649	13	19	19	NUM
gujaf-139	649	14	.	.	PUNCT
gujaf-139	650	1	sandholtz	sandholtz	PROPN
gujaf-139	650	2	,	,	PUNCT
gujaf-139	650	3	w.	w.	PROPN
gujaf-139	650	4	,	,	PUNCT
gujaf-139	650	5	&	&	CCONJ
gujaf-139	650	6	koetzle	koetzle	PROPN
gujaf-139	650	7	,	,	PUNCT
gujaf-139	650	8	w.	w.	PROPN
gujaf-139	650	9	(	(	PUNCT
gujaf-139	650	10	2000	2000	NUM
gujaf-139	650	11	)	)	PUNCT
gujaf-139	650	12	.	.	PUNCT
gujaf-139	651	1	accounting	account	VERB
gujaf-139	651	2	for	for	ADP
gujaf-139	651	3	corruption	corruption	NOUN
gujaf-139	651	4	:	:	PUNCT
gujaf-139	651	5	economic	economic	ADJ
gujaf-139	651	6	structure	structure	NOUN
gujaf-139	651	7	,	,	PUNCT
gujaf-139	651	8	democracy	democracy	NOUN
gujaf-139	651	9	,	,	PUNCT
gujaf-139	651	10	and	and	CCONJ
gujaf-139	651	11	trade	trade	NOUN
gujaf-139	651	12	.	.	PUNCT
gujaf-139	652	1	international	international	ADJ
gujaf-139	652	2	studies	study	NOUN
gujaf-139	652	3	quarterly	quarterly	ADV
gujaf-139	652	4	,	,	PUNCT
gujaf-139	652	5	44(1	44(1	PROPN
gujaf-139	652	6	)	)	PUNCT
gujaf-139	652	7	,	,	PUNCT
gujaf-139	652	8	31	31	NUM
gujaf-139	652	9	-	-	SYM
gujaf-139	652	10	50	50	NUM
gujaf-139	652	11	.	.	PUNCT
gujaf-139	652	12	available	available	ADJ
gujaf-139	652	13	from	from	ADP
gujaf-139	652	14	https://www.jstor.org/stable/3013968	https://www.jstor.org/stable/3013968	NUM
gujaf-139	652	15	sorunke	sorunke	NOUN
gujaf-139	652	16	,	,	PUNCT
gujaf-139	652	17	o.	o.	NOUN
gujaf-139	652	18	a.	a.	PROPN
gujaf-139	652	19	,	,	PUNCT
gujaf-139	652	20	omojola	omojola	PROPN
gujaf-139	652	21	,	,	PUNCT
gujaf-139	652	22	o.	o.	PROPN
gujaf-139	652	23	s.	s.	PROPN
gujaf-139	652	24	,	,	PUNCT
gujaf-139	652	25	&	&	CCONJ
gujaf-139	652	26	adeleke	adeleke	PROPN
gujaf-139	652	27	,	,	PUNCT
gujaf-139	652	28	e.	e.	PROPN
gujaf-139	652	29	o.	o.	PROPN
gujaf-139	652	30	(	(	PUNCT
gujaf-139	652	31	2016	2016	NUM
gujaf-139	652	32	)	)	PUNCT
gujaf-139	652	33	.	.	PUNCT
gujaf-139	653	1	the	the	DET
gujaf-139	653	2	imperative	imperative	NOUN
gujaf-139	653	3	of	of	ADP
gujaf-139	653	4	risk	risk	NOUN
gujaf-139	653	5	management	management	NOUN
gujaf-139	653	6	plan	plan	NOUN
gujaf-139	653	7	in	in	ADP
gujaf-139	653	8	curbing	curb	VERB
gujaf-139	653	9	corruption	corruption	NOUN
gujaf-139	653	10	in	in	ADP
gujaf-139	653	11	public	public	ADJ
gujaf-139	653	12	procurement	procurement	NOUN
gujaf-139	653	13	system	system	NOUN
gujaf-139	653	14	in	in	ADP
gujaf-139	653	15	nigeria	nigeria	PROPN
gujaf-139	653	16	.	.	PUNCT
gujaf-139	654	1	international	international	ADJ
gujaf-139	654	2	journal	journal	PROPN
gujaf-139	654	3	of	of	ADP
gujaf-139	654	4	academic	academic	ADJ
gujaf-139	654	5	research	research	NOUN
gujaf-139	654	6	in	in	ADP
gujaf-139	654	7	accounting	accounting	NOUN
gujaf-139	654	8	,	,	PUNCT
gujaf-139	654	9	finance	finance	NOUN
gujaf-139	654	10	,	,	PUNCT
gujaf-139	654	11	and	and	CCONJ
gujaf-139	654	12	management	management	NOUN
gujaf-139	654	13	sciences	science	NOUN
gujaf-139	654	14	,	,	PUNCT
gujaf-139	654	15	6(2	6(2	NUM
gujaf-139	654	16	)	)	PUNCT
gujaf-139	654	17	,	,	PUNCT
gujaf-139	654	18	134–139	134–139	NUM
gujaf-139	654	19	.	.	PUNCT
gujaf-139	655	1	sundgren	sundgren	PROPN
gujaf-139	655	2	,	,	PUNCT
gujaf-139	655	3	b.	b.	PROPN
gujaf-139	655	4	(	(	PUNCT
gujaf-139	655	5	2009	2009	NUM
gujaf-139	655	6	)	)	PUNCT
gujaf-139	655	7	.	.	PUNCT
gujaf-139	656	1	corruption	corruption	NOUN
gujaf-139	656	2	and	and	CCONJ
gujaf-139	656	3	the	the	DET
gujaf-139	656	4	role	role	NOUN
gujaf-139	656	5	of	of	ADP
gujaf-139	656	6	financial	financial	ADJ
gujaf-139	656	7	and	and	CCONJ
gujaf-139	656	8	performance	performance	NOUN
gujaf-139	656	9	audit	audit	NOUN
gujaf-139	656	10	.	.	PUNCT
gujaf-139	657	1	afrosaie	afrosaie	NOUN
gujaf-139	657	2	activities	activity	NOUN
gujaf-139	657	3	within	within	ADP
gujaf-139	657	4	pa	pa	PROPN
gujaf-139	657	5	.	.	PUNCT
gujaf-139	658	1	(	(	PUNCT
gujaf-139	658	2	afrosai	afrosai	ADJ
gujaf-139	658	3	-	-	PUNCT
gujaf-139	658	4	e	e	NOUN
gujaf-139	658	5	performance	performance	NOUN
gujaf-139	658	6	audit	audit	NOUN
gujaf-139	658	7	manager	manager	NOUN
gujaf-139	658	8	)	)	PUNCT
gujaf-139	658	9	.	.	PUNCT
gujaf-139	659	1	available	available	ADJ
gujaf-139	659	2	from	from	ADP
gujaf-139	659	3	www.afrosai-e.org	www.afrosai-e.org	PROPN
gujaf-139	659	4	.	.	PUNCT
gujaf-139	660	1	ugwuoke	ugwuoke	VERB
gujaf-139	660	2	,	,	PUNCT
gujaf-139	660	3	r	r	NOUN
gujaf-139	660	4	.o	.o	NOUN
gujaf-139	660	5	.	.	PUNCT
gujaf-139	661	1	(	(	PUNCT
gujaf-139	661	2	2005	2005	NUM
gujaf-139	661	3	)	)	PUNCT
gujaf-139	661	4	.	.	PUNCT
gujaf-139	662	1	public	public	ADJ
gujaf-139	662	2	sector	sector	NOUN
gujaf-139	662	3	accounting	accounting	NOUN
gujaf-139	662	4	.	.	PUNCT
gujaf-139	663	1	enugu	enugu	PROPN
gujaf-139	663	2	:	:	PUNCT
gujaf-139	663	3	kinsman	kinsman	PROPN
gujaf-139	663	4	publishers	publishers	PROPN
gujaf-139	663	5	ltd	ltd	PROPN
gujaf-139	663	6	.	.	PROPN
gujaf-139	663	7	uwak	uwak	PROPN
gujaf-139	663	8	,	,	PUNCT
gujaf-139	663	9	u.	u.	PROPN
gujaf-139	663	10	e.	e.	PROPN
gujaf-139	663	11	,	,	PUNCT
gujaf-139	663	12	&	&	CCONJ
gujaf-139	663	13	udofia	udofia	PROPN
gujaf-139	663	14	,	,	PUNCT
gujaf-139	663	15	a.	a.	NOUN
gujaf-139	663	16	n.	n.	NOUN
gujaf-139	663	17	(	(	PUNCT
gujaf-139	663	18	2016	2016	NUM
gujaf-139	663	19	)	)	PUNCT
gujaf-139	663	20	.	.	PUNCT
gujaf-139	664	1	corruption	corruption	NOUN
gujaf-139	664	2	in	in	ADP
gujaf-139	664	3	nigeria	nigeria	PROPN
gujaf-139	664	4	’s	’s	PART
gujaf-139	664	5	public	public	ADJ
gujaf-139	664	6	sector	sector	NOUN
gujaf-139	664	7	organisations	organisation	NOUN
gujaf-139	664	8	and	and	CCONJ
gujaf-139	664	9	its	its	PRON
gujaf-139	664	10	implications	implication	NOUN
gujaf-139	664	11	for	for	ADP
gujaf-139	664	12	national	national	ADJ
gujaf-139	664	13	development	development	NOUN
gujaf-139	664	14	.	.	PUNCT
gujaf-139	665	1	mediterranean	mediterranean	PROPN
gujaf-139	665	2	journal	journal	PROPN
gujaf-139	665	3	of	of	ADP
gujaf-139	665	4	social	social	ADJ
gujaf-139	665	5	sciences	science	NOUN
gujaf-139	665	6	,	,	PUNCT
gujaf-139	665	7	7(3	7(3	NUM
gujaf-139	665	8	,	,	PUNCT
gujaf-139	665	9	)	)	PUNCT
gujaf-139	665	10	1	1	NUM
gujaf-139	665	11	-	-	SYM
gujaf-139	665	12	9	9	NUM
gujaf-139	665	13	.	.	PUNCT
gujaf-139	666	1	doi:10.5901	doi:10.5901	ADJ
gujaf-139	666	2	/	/	SYM
gujaf-139	667	1	mjss.2016.v7n3s1p27	mjss.2016.v7n3s1p27	PROPN
gujaf-139	667	2	.	.	PUNCT
gujaf-139	668	1	wallis	wallis	PROPN
gujaf-139	668	2	,	,	PUNCT
gujaf-139	668	3	j.	j.	PROPN
gujaf-139	668	4	j.	j.	PROPN
gujaf-139	668	5	(	(	PUNCT
gujaf-139	668	6	2004	2004	NUM
gujaf-139	668	7	)	)	PUNCT
gujaf-139	668	8	.	.	PUNCT
gujaf-139	669	1	the	the	DET
gujaf-139	669	2	concept	concept	NOUN
gujaf-139	669	3	of	of	ADP
gujaf-139	669	4	systematic	systematic	ADJ
gujaf-139	669	5	corruption	corruption	NOUN
gujaf-139	669	6	in	in	ADP
gujaf-139	669	7	american	american	ADJ
gujaf-139	669	8	political	political	ADJ
gujaf-139	669	9	and	and	CCONJ
gujaf-139	669	10	economic	economic	ADJ
gujaf-139	669	11	history	history	NOUN
gujaf-139	669	12	.	.	PUNCT
gujaf-139	670	1	nber	nber	PROPN
gujaf-139	670	2	working	working	PROPN
gujaf-139	670	3	papers	paper	NOUN
gujaf-139	670	4	10952	10952	NUM
gujaf-139	670	5	,	,	PUNCT
gujaf-139	670	6	national	national	ADJ
gujaf-139	670	7	bureau	bureau	PROPN
gujaf-139	670	8	of	of	ADP
gujaf-139	670	9	economic	economic	ADJ
gujaf-139	670	10	research	research	PROPN
gujaf-139	670	11	,	,	PUNCT
gujaf-139	670	12	inc	inc	PROPN
gujaf-139	670	13	.	.	PROPN
gujaf-139	670	14	yimin	yimin	PROPN
gujaf-139	670	15	,	,	PUNCT
gujaf-139	670	16	m.	m.	NOUN
gujaf-139	670	17	(	(	PUNCT
gujaf-139	670	18	2016	2016	NUM
gujaf-139	670	19	)	)	PUNCT
gujaf-139	670	20	.	.	PUNCT
gujaf-139	671	1	what	what	PRON
gujaf-139	671	2	is	be	AUX
gujaf-139	671	3	systemic	systemic	ADJ
gujaf-139	671	4	corruption	corruption	NOUN
gujaf-139	671	5	and	and	CCONJ
gujaf-139	671	6	can	can	AUX
gujaf-139	671	7	it	it	PRON
gujaf-139	671	8	be	be	AUX
gujaf-139	671	9	analyzed	analyze	VERB
gujaf-139	671	10	by	by	ADP
gujaf-139	671	11	system	system	NOUN
gujaf-139	671	12	dynamics	dynamic	NOUN
gujaf-139	671	13	modeling	modeling	NOUN
gujaf-139	671	14	?	?	PUNCT
gujaf-139	672	1	https://www.researchgate.net	https://www.researchgate.net	PROPN
gujaf-139	672	2	.	.	PUNCT
gujaf-139	673	1	zhejiang	zhejiang	PROPN
gujaf-139	673	2	gongshang	gongshang	PROPN
gujaf-139	673	3	university	university	PROPN
gujaf-139	673	4	.	.	PUNCT
gujaf-139	674	1	zinyama	zinyama	PROPN
gujaf-139	674	2	,	,	PUNCT
gujaf-139	674	3	t.	t.	PROPN
gujaf-139	674	4	(	(	PUNCT
gujaf-139	674	5	2013	2013	NUM
gujaf-139	674	6	)	)	PUNCT
gujaf-139	674	7	.	.	PUNCT
gujaf-139	675	1	efficiency	efficiency	NOUN
gujaf-139	675	2	and	and	CCONJ
gujaf-139	675	3	effectiveness	effectiveness	NOUN
gujaf-139	675	4	in	in	ADP
gujaf-139	675	5	public	public	ADJ
gujaf-139	675	6	sector	sector	NOUN
gujaf-139	675	7	auditing	auditing	NOUN
gujaf-139	675	8	:	:	PUNCT
gujaf-139	675	9	an	an	DET
gujaf-139	675	10	evaluation	evaluation	NOUN
gujaf-139	675	11	of	of	ADP
gujaf-139	675	12	the	the	DET
gujaf-139	675	13	comptroller	comptroller	NOUN
gujaf-139	675	14	and	and	CCONJ
gujaf-139	675	15	auditor	auditor	PROPN
gujaf-139	675	16	general	general	NOUN
gujaf-139	675	17	’s	’s	PART
gujaf-139	675	18	performance	performance	NOUN
gujaf-139	675	19	in	in	ADP
gujaf-139	675	20	zimbabwe	zimbabwe	PROPN
gujaf-139	675	21	from	from	ADP
gujaf-139	675	22	1999	1999	NUM
gujaf-139	675	23	to	to	ADP
gujaf-139	675	24	2012	2012	NUM
gujaf-139	675	25	.	.	PUNCT
gujaf-139	676	1	international	international	ADJ
gujaf-139	676	2	journal	journal	PROPN
gujaf-139	676	3	of	of	ADP
gujaf-139	676	4	humanities	humanity	NOUN
gujaf-139	676	5	and	and	CCONJ
gujaf-139	676	6	social	social	ADJ
gujaf-139	676	7	science	science	NOUN
gujaf-139	676	8	,	,	PUNCT
gujaf-139	676	9	3(7	3(7	NUM
gujaf-139	676	10	)	)	PUNCT
gujaf-139	676	11	,	,	PUNCT
gujaf-139	676	12	1	1	NUM
gujaf-139	676	13	-	-	SYM
gujaf-139	676	14	16	16	NUM
gujaf-139	676	15	.	.	PUNCT
gujaf-139	676	16	available	available	ADJ
gujaf-139	676	17	from	from	ADP
gujaf-139	676	18	www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	PROPN
gujaf-139	676	19	.	.	PUNCT
gujaf-139	677	1	zubairu	zubairu	NOUN
gujaf-139	677	2	,	,	PUNCT
gujaf-139	677	3	u.	u.	PROPN
gujaf-139	677	4	m.	m.	PROPN
gujaf-139	677	5	,	,	PUNCT
gujaf-139	677	6	sakariyau	sakariyau	NOUN
gujaf-139	677	7	,	,	PUNCT
gujaf-139	677	8	o.	o.	PROPN
gujaf-139	677	9	b.	b.	PROPN
gujaf-139	677	10	,	,	PUNCT
gujaf-139	677	11	&	&	CCONJ
gujaf-139	677	12	dauda	dauda	PROPN
gujaf-139	677	13	,	,	PUNCT
gujaf-139	677	14	c.	c.	PROPN
gujaf-139	677	15	k.	k.	PROPN
gujaf-139	677	16	(	(	PUNCT
gujaf-139	677	17	2011	2011	NUM
gujaf-139	677	18	)	)	PUNCT
gujaf-139	677	19	.	.	PUNCT
gujaf-139	678	1	achieving	achieve	VERB
gujaf-139	678	2	accountability	accountability	NOUN
gujaf-139	678	3	in	in	ADP
gujaf-139	678	4	the	the	DET
gujaf-139	678	5	nigerian	nigerian	ADJ
gujaf-139	678	6	public	public	ADJ
gujaf-139	678	7	sector	sector	NOUN
gujaf-139	678	8	:	:	PUNCT
gujaf-139	678	9	a	a	DET
gujaf-139	678	10	new	new	ADJ
gujaf-139	678	11	mindset	mindset	NOUN
gujaf-139	678	12	solution	solution	NOUN
gujaf-139	678	13	.	.	PUNCT
gujaf-139	679	1	international	international	ADJ
gujaf-139	679	2	journal	journal	PROPN
gujaf-139	679	3	of	of	ADP
gujaf-139	679	4	business	business	NOUN
gujaf-139	679	5	management	management	NOUN
gujaf-139	679	6	,	,	PUNCT
gujaf-139	679	7	economics	economic	NOUN
gujaf-139	679	8	and	and	CCONJ
gujaf-139	679	9	information	information	NOUN
gujaf-139	679	10	technology	technology	NOUN
gujaf-139	679	11	,	,	PUNCT
gujaf-139	679	12	3(2	3(2	NUM
gujaf-139	679	13	)	)	PUNCT
gujaf-139	679	14	,	,	PUNCT
gujaf-139	679	15	323	323	NUM
gujaf-139	679	16	-	-	SYM
gujaf-139	679	17	329	329	NUM
gujaf-139	679	18	.	.	PUNCT
gujaf-139	680	1	http://digitalcommons.unl.edu/libphilprac/517	http://digitalcommons.unl.edu/libphilprac/517	AUX
gujaf-139	680	2	http://www.afrosai-e.org/	http://www.afrosai-e.org/	VERB
gujaf-139	680	3	https://www.researchgate.net/institution/zhejiang_gongshang_university	https://www.researchgate.net/institution/zhejiang_gongshang_university	VERB
gujaf-139	680	4	https://www.researchgate.net/institution/zhejiang_gongshang_university	https://www.researchgate.net/institution/zhejiang_gongshang_university	PRON
gujaf-139	680	5	http://www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	http://www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	NOUN