id	sid	tid	token	lemma	pos
gujaf-91	1	1	1	1	NUM
gujaf-91	1	2	gusau	gusau	ADJ
gujaf-91	1	3	journal	journal	NOUN
gujaf-91	1	4	of	of	ADP
gujaf-91	1	5	accounting	accounting	NOUN
gujaf-91	1	6	and	and	CCONJ
gujaf-91	1	7	finance	finance	NOUN
gujaf-91	1	8	(	(	PUNCT
gujaf-91	1	9	gujaf	gujaf	NOUN
gujaf-91	1	10	)	)	PUNCT
gujaf-91	1	11	vol	vol	NOUN
gujaf-91	1	12	.	.	NOUN
gujaf-91	1	13	2	2	NUM
gujaf-91	1	14	issue	issue	NOUN
gujaf-91	1	15	4	4	NUM
gujaf-91	1	16	,	,	PUNCT
gujaf-91	1	17	october	october	PROPN
gujaf-91	1	18	,	,	PUNCT
gujaf-91	1	19	2021	2021	NUM
gujaf-91	1	20	issn	issn	X
gujaf-91	1	21	:	:	PUNCT
gujaf-91	1	22	2756	2756	NUM
gujaf-91	1	23	-	-	PUNCT
gujaf-91	1	24	665x	665x	NOUN
gujaf-91	1	25	a	a	DET
gujaf-91	1	26	publication	publication	NOUN
gujaf-91	1	27	of	of	ADP
gujaf-91	1	28	department	department	NOUN
gujaf-91	1	29	of	of	ADP
gujaf-91	1	30	accounting	accounting	NOUN
gujaf-91	1	31	and	and	CCONJ
gujaf-91	1	32	finance	finance	NOUN
gujaf-91	1	33	,	,	PUNCT
gujaf-91	1	34	faculty	faculty	NOUN
gujaf-91	1	35	of	of	ADP
gujaf-91	1	36	management	management	NOUN
gujaf-91	1	37	and	and	CCONJ
gujaf-91	1	38	social	social	ADJ
gujaf-91	1	39	sciences	science	NOUN
gujaf-91	1	40	,	,	PUNCT
gujaf-91	1	41	federal	federal	ADJ
gujaf-91	1	42	university	university	NOUN
gujaf-91	1	43	gusau	gusau	NOUN
gujaf-91	1	44	,	,	PUNCT
gujaf-91	1	45	zamfara	zamfara	PROPN
gujaf-91	1	46	state	state	PROPN
gujaf-91	1	47	-nigeria	-nigeria	PROPN
gujaf-91	1	48	2	2	NUM
gujaf-91	1	49	interactive	interactive	ADJ
gujaf-91	1	50	effect	effect	NOUN
gujaf-91	1	51	of	of	ADP
gujaf-91	1	52	audit	audit	NOUN
gujaf-91	1	53	firm	firm	ADJ
gujaf-91	1	54	and	and	CCONJ
gujaf-91	1	55	audit	audit	NOUN
gujaf-91	1	56	committee	committee	NOUN
gujaf-91	1	57	mediated	mediate	VERB
gujaf-91	1	58	by	by	ADP
gujaf-91	1	59	audit	audit	NOUN
gujaf-91	1	60	process	process	NOUN
gujaf-91	1	61	on	on	ADP
gujaf-91	1	62	fraudulent	fraudulent	ADJ
gujaf-91	1	63	financial	financial	ADJ
gujaf-91	1	64	reporting	reporting	NOUN
gujaf-91	1	65	risks	risk	NOUN
gujaf-91	1	66	of	of	ADP
gujaf-91	1	67	listed	list	VERB
gujaf-91	1	68	firms	firm	NOUN
gujaf-91	1	69	in	in	ADP
gujaf-91	1	70	nigeria	nigeria	PROPN
gujaf-91	1	71	kabiru	kabiru	PROPN
gujaf-91	1	72	sani	sani	PROPN
gujaf-91	1	73	aminu	aminu	PROPN
gujaf-91	1	74	department	department	PROPN
gujaf-91	1	75	of	of	ADP
gujaf-91	1	76	accounting	accounting	PROPN
gujaf-91	1	77	abu	abu	PROPN
gujaf-91	1	78	business	business	PROPN
gujaf-91	1	79	school	school	PROPN
gujaf-91	1	80	ahmadu	ahmadu	PROPN
gujaf-91	1	81	bello	bello	PROPN
gujaf-91	1	82	university	university	PROPN
gujaf-91	1	83	zaria	zaria	PROPN
gujaf-91	1	84	kabiusaniaminu@gmail.com	kabiusaniaminu@gmail.com	PROPN
gujaf-91	1	85	,	,	PUNCT
gujaf-91	1	86	+2348038841007	+2348038841007	PROPN
gujaf-91	1	87	chechet	chechet	NOUN
gujaf-91	1	88	,	,	PUNCT
gujaf-91	1	89	i.	i.	PROPN
gujaf-91	1	90	l.	l.	PROPN
gujaf-91	1	91	prof	prof	PROPN
gujaf-91	1	92	.	.	PROPN
gujaf-91	1	93	of	of	ADP
gujaf-91	1	94	accounting	accounting	NOUN
gujaf-91	1	95	and	and	CCONJ
gujaf-91	1	96	finance	finance	PROPN
gujaf-91	1	97	department	department	PROPN
gujaf-91	1	98	of	of	ADP
gujaf-91	1	99	accounting	account	VERB
gujaf-91	1	100	abu	abu	PROPN
gujaf-91	1	101	business	business	PROPN
gujaf-91	1	102	school	school	PROPN
gujaf-91	1	103	ahmadu	ahmadu	PROPN
gujaf-91	1	104	bello	bello	PROPN
gujaf-91	1	105	university	university	PROPN
gujaf-91	1	106	zaria	zaria	PROPN
gujaf-91	1	107	ishiachechet@yahoo.com	ishiachechet@yahoo.com	PROPN
gujaf-91	1	108	,	,	PUNCT
gujaf-91	1	109	+2348034526234	+2348034526234	NUM
gujaf-91	1	110	ibrahim	ibrahim	PROPN
gujaf-91	1	111	yusuf	yusuf	PROPN
gujaf-91	1	112	(	(	PUNCT
gujaf-91	1	113	phd	phd	PROPN
gujaf-91	1	114	)	)	PUNCT
gujaf-91	1	115	department	department	NOUN
gujaf-91	1	116	of	of	ADP
gujaf-91	1	117	accounting	account	VERB
gujaf-91	1	118	abu	abu	PROPN
gujaf-91	1	119	business	business	PROPN
gujaf-91	1	120	school	school	PROPN
gujaf-91	1	121	ahmadu	ahmadu	PROPN
gujaf-91	1	122	bello	bello	PROPN
gujaf-91	1	123	university	university	PROPN
gujaf-91	1	124	zaria	zaria	PROPN
gujaf-91	1	125	ibrash78@gmail.com	ibrash78@gmail.com	PROPN
gujaf-91	1	126	,	,	PUNCT
gujaf-91	1	127	+2348036023501	+2348036023501	VERB
gujaf-91	1	128	tijjani	tijjani	PROPN
gujaf-91	1	129	bashir	bashir	PROPN
gujaf-91	1	130	musa(phd	musa(phd	PROPN
gujaf-91	1	131	)	)	PUNCT
gujaf-91	1	132	department	department	NOUN
gujaf-91	1	133	of	of	ADP
gujaf-91	1	134	finance	finance	PROPN
gujaf-91	1	135	abu	abu	PROPN
gujaf-91	1	136	business	business	PROPN
gujaf-91	1	137	school	school	PROPN
gujaf-91	1	138	ahmadu	ahmadu	PROPN
gujaf-91	1	139	bello	bello	PROPN
gujaf-91	1	140	university	university	PROPN
gujaf-91	1	141	zaria	zaria	PROPN
gujaf-91	1	142	dokaje@yahoo.com	dokaje@yahoo.com	PROPN
gujaf-91	1	143	,	,	PUNCT
gujaf-91	1	144	+23480334726599	+23480334726599	VERB
gujaf-91	1	145	abstract	abstract	ADJ
gujaf-91	1	146	the	the	DET
gujaf-91	1	147	study	study	NOUN
gujaf-91	1	148	examines	examine	VERB
gujaf-91	1	149	the	the	DET
gujaf-91	1	150	interactive	interactive	ADJ
gujaf-91	1	151	effect	effect	NOUN
gujaf-91	1	152	of	of	ADP
gujaf-91	1	153	audit	audit	NOUN
gujaf-91	1	154	firm	firm	ADJ
gujaf-91	1	155	and	and	CCONJ
gujaf-91	1	156	audit	audit	NOUN
gujaf-91	1	157	committee	committee	NOUN
gujaf-91	1	158	mediated	mediate	VERB
gujaf-91	1	159	by	by	ADP
gujaf-91	1	160	audit	audit	NOUN
gujaf-91	1	161	process	process	NOUN
gujaf-91	1	162	on	on	ADP
gujaf-91	1	163	fraudulent	fraudulent	ADJ
gujaf-91	1	164	financial	financial	ADJ
gujaf-91	1	165	reporting	reporting	NOUN
gujaf-91	1	166	risks	risk	NOUN
gujaf-91	1	167	of	of	ADP
gujaf-91	1	168	listed	list	VERB
gujaf-91	1	169	firms	firm	NOUN
gujaf-91	1	170	in	in	ADP
gujaf-91	1	171	nigeria	nigeria	PROPN
gujaf-91	1	172	.	.	PUNCT
gujaf-91	2	1	the	the	DET
gujaf-91	2	2	population	population	NOUN
gujaf-91	2	3	of	of	ADP
gujaf-91	2	4	staff	staff	NOUN
gujaf-91	2	5	working	work	VERB
gujaf-91	2	6	in	in	ADP
gujaf-91	2	7	audit	audit	NOUN
gujaf-91	2	8	firms	firm	NOUN
gujaf-91	2	9	in	in	ADP
gujaf-91	2	10	nigeria	nigeria	PROPN
gujaf-91	2	11	is	be	AUX
gujaf-91	2	12	unknown	unknown	ADJ
gujaf-91	2	13	.	.	PUNCT
gujaf-91	3	1	therefore	therefore	ADV
gujaf-91	3	2	,	,	PUNCT
gujaf-91	3	3	sample	sample	NOUN
gujaf-91	3	4	size	size	NOUN
gujaf-91	3	5	of	of	ADP
gujaf-91	3	6	unknown	unknown	ADJ
gujaf-91	3	7	population	population	NOUN
gujaf-91	3	8	for	for	ADP
gujaf-91	3	9	this	this	DET
gujaf-91	3	10	survey	survey	NOUN
gujaf-91	3	11	study	study	NOUN
gujaf-91	3	12	is	be	AUX
gujaf-91	3	13	calculated	calculate	VERB
gujaf-91	3	14	using	use	VERB
gujaf-91	3	15	g*power	g*power	X
gujaf-91	3	16	which	which	DET
gujaf-91	3	17	minimum	minimum	ADJ
gujaf-91	3	18	sample	sample	NOUN
gujaf-91	3	19	size	size	NOUN
gujaf-91	3	20	is	be	AUX
gujaf-91	3	21	384	384	NUM
gujaf-91	3	22	respondents	respondent	NOUN
gujaf-91	3	23	.	.	PUNCT
gujaf-91	4	1	a	a	DET
gujaf-91	4	2	model	model	NOUN
gujaf-91	4	3	of	of	ADP
gujaf-91	4	4	questionnaire	questionnaire	NOUN
gujaf-91	4	5	is	be	AUX
gujaf-91	4	6	adopted	adopt	VERB
gujaf-91	4	7	from	from	ADP
gujaf-91	4	8	research	research	NOUN
gujaf-91	4	9	conducted	conduct	VERB
gujaf-91	4	10	and	and	CCONJ
gujaf-91	4	11	500	500	NUM
gujaf-91	4	12	copies	copy	NOUN
gujaf-91	4	13	of	of	ADP
gujaf-91	4	14	adopted	adopt	VERB
gujaf-91	4	15	questionnaire	questionnaire	NOUN
gujaf-91	4	16	which	which	PRON
gujaf-91	4	17	contains	contain	VERB
gujaf-91	4	18	31	31	NUM
gujaf-91	4	19	items	item	NOUN
gujaf-91	4	20	were	be	AUX
gujaf-91	4	21	administered	administer	VERB
gujaf-91	4	22	to	to	PART
gujaf-91	4	23	audit	audit	NOUN
gujaf-91	4	24	staff	staff	NOUN
gujaf-91	4	25	and	and	CCONJ
gujaf-91	4	26	391	391	NUM
gujaf-91	4	27	copies	copy	NOUN
gujaf-91	4	28	were	be	AUX
gujaf-91	4	29	returned	return	VERB
gujaf-91	4	30	.	.	PUNCT
gujaf-91	5	1	the	the	DET
gujaf-91	5	2	questionnaire	questionnaire	NOUN
gujaf-91	5	3	was	be	AUX
gujaf-91	5	4	the	the	DET
gujaf-91	5	5	main	main	ADJ
gujaf-91	5	6	instrument	instrument	NOUN
gujaf-91	5	7	for	for	ADP
gujaf-91	5	8	data	data	NOUN
gujaf-91	5	9	collection	collection	NOUN
gujaf-91	5	10	and	and	CCONJ
gujaf-91	5	11	adopted	adopt	VERB
gujaf-91	5	12	a	a	DET
gujaf-91	5	13	nine	nine	NUM
gujaf-91	5	14	-	-	PUNCT
gujaf-91	5	15	point	point	NOUN
gujaf-91	5	16	scale	scale	NOUN
gujaf-91	5	17	.	.	PUNCT
gujaf-91	6	1	the	the	DET
gujaf-91	6	2	study	study	NOUN
gujaf-91	6	3	is	be	AUX
gujaf-91	6	4	multivariate	multivariate	NOUN
gujaf-91	6	5	in	in	ADP
gujaf-91	6	6	nature	nature	NOUN
gujaf-91	6	7	so	so	SCONJ
gujaf-91	6	8	structural	structural	ADJ
gujaf-91	6	9	equation	equation	NOUN
gujaf-91	6	10	modelling	modelling	NOUN
gujaf-91	6	11	is	be	AUX
gujaf-91	6	12	employed	employ	VERB
gujaf-91	6	13	and	and	CCONJ
gujaf-91	6	14	smartpls	smartpls	PROPN
gujaf-91	6	15	3	3	NUM
gujaf-91	6	16	is	be	AUX
gujaf-91	6	17	used	use	VERB
gujaf-91	6	18	for	for	ADP
gujaf-91	6	19	the	the	DET
gujaf-91	6	20	analysis	analysis	NOUN
gujaf-91	6	21	.	.	PUNCT
gujaf-91	7	1	however	however	ADV
gujaf-91	7	2	,	,	PUNCT
gujaf-91	7	3	the	the	DET
gujaf-91	7	4	result	result	NOUN
gujaf-91	7	5	shows	show	VERB
gujaf-91	7	6	that	that	SCONJ
gujaf-91	7	7	audit	audit	NOUN
gujaf-91	7	8	firm	firm	ADJ
gujaf-91	7	9	and	and	CCONJ
gujaf-91	7	10	audit	audit	NOUN
gujaf-91	7	11	committee	committee	NOUN
gujaf-91	7	12	have	have	VERB
gujaf-91	7	13	significant	significant	ADJ
gujaf-91	7	14	positive	positive	ADJ
gujaf-91	7	15	effect	effect	NOUN
gujaf-91	7	16	on	on	ADP
gujaf-91	7	17	fraudulent	fraudulent	ADJ
gujaf-91	7	18	financial	financial	ADJ
gujaf-91	7	19	reporting	reporting	NOUN
gujaf-91	7	20	of	of	ADP
gujaf-91	7	21	listed	list	VERB
gujaf-91	7	22	firms	firm	NOUN
gujaf-91	7	23	in	in	ADP
gujaf-91	7	24	nigeria	nigeria	PROPN
gujaf-91	7	25	.	.	PUNCT
gujaf-91	8	1	in	in	ADP
gujaf-91	8	2	addition	addition	NOUN
gujaf-91	8	3	,	,	PUNCT
gujaf-91	8	4	audit	audit	NOUN
gujaf-91	8	5	firm	firm	NOUN
gujaf-91	8	6	has	have	VERB
gujaf-91	8	7	significant	significant	ADJ
gujaf-91	8	8	positive	positive	ADJ
gujaf-91	8	9	effect	effect	NOUN
gujaf-91	8	10	on	on	ADP
gujaf-91	8	11	audit	audit	NOUN
gujaf-91	8	12	process	process	NOUN
gujaf-91	8	13	of	of	ADP
gujaf-91	8	14	listed	list	VERB
gujaf-91	8	15	firms	firm	NOUN
gujaf-91	8	16	in	in	ADP
gujaf-91	8	17	nigeria	nigeria	PROPN
gujaf-91	8	18	similarly	similarly	ADV
gujaf-91	8	19	,	,	PUNCT
gujaf-91	8	20	audit	audit	NOUN
gujaf-91	8	21	process	process	NOUN
gujaf-91	8	22	has	have	VERB
gujaf-91	8	23	significant	significant	ADJ
gujaf-91	8	24	mediating	mediate	VERB
gujaf-91	8	25	effect	effect	NOUN
gujaf-91	8	26	on	on	ADP
gujaf-91	8	27	the	the	DET
gujaf-91	8	28	relationship	relationship	NOUN
gujaf-91	8	29	between	between	ADP
gujaf-91	8	30	audit	audit	NOUN
gujaf-91	8	31	committee	committee	NOUN
gujaf-91	8	32	and	and	CCONJ
gujaf-91	8	33	fraudulent	fraudulent	ADJ
gujaf-91	8	34	financial	financial	ADJ
gujaf-91	8	35	reporting	reporting	NOUN
gujaf-91	8	36	of	of	ADP
gujaf-91	8	37	listed	list	VERB
gujaf-91	8	38	firms	firm	NOUN
gujaf-91	8	39	in	in	ADP
gujaf-91	8	40	nigeria.and	nigeria.and	NOUN
gujaf-91	8	41	audit	audit	NOUN
gujaf-91	8	42	committee	committee	NOUN
gujaf-91	8	43	has	have	VERB
gujaf-91	8	44	significant	significant	ADJ
gujaf-91	8	45	positive	positive	ADJ
gujaf-91	8	46	moderating	moderate	VERB
gujaf-91	8	47	effect	effect	NOUN
gujaf-91	8	48	on	on	ADP
gujaf-91	8	49	the	the	DET
gujaf-91	8	50	relationship	relationship	NOUN
gujaf-91	8	51	between	between	ADP
gujaf-91	8	52	audit	audit	NOUN
gujaf-91	8	53	firm	firm	ADJ
gujaf-91	8	54	and	and	CCONJ
gujaf-91	8	55	fraudulent	fraudulent	ADJ
gujaf-91	8	56	financial	financial	ADJ
gujaf-91	8	57	reporting	reporting	NOUN
gujaf-91	8	58	risks	risk	NOUN
gujaf-91	8	59	of	of	ADP
gujaf-91	8	60	listed	list	VERB
gujaf-91	8	61	firms	firm	NOUN
gujaf-91	8	62	in	in	ADP
gujaf-91	8	63	nigeria.however	nigeria.however	ADV
gujaf-91	8	64	,	,	PUNCT
gujaf-91	8	65	audit	audit	NOUN
gujaf-91	8	66	committee	committee	NOUN
gujaf-91	8	67	has	have	VERB
gujaf-91	8	68	significant	significant	ADJ
gujaf-91	8	69	negative	negative	ADJ
gujaf-91	8	70	effect	effect	NOUN
gujaf-91	8	71	on	on	ADP
gujaf-91	8	72	audit	audit	NOUN
gujaf-91	8	73	process	process	NOUN
gujaf-91	8	74	of	of	ADP
gujaf-91	8	75	listed	list	VERB
gujaf-91	8	76	firms	firm	NOUN
gujaf-91	8	77	in	in	ADP
gujaf-91	8	78	nigeria	nigeria	PROPN
gujaf-91	8	79	.	.	PUNCT
gujaf-91	9	1	in	in	ADP
gujaf-91	9	2	addition	addition	NOUN
gujaf-91	9	3	,	,	PUNCT
gujaf-91	9	4	audit	audit	NOUN
gujaf-91	9	5	process	process	NOUN
gujaf-91	9	6	has	have	VERB
gujaf-91	9	7	significant	significant	ADJ
gujaf-91	9	8	negative	negative	ADJ
gujaf-91	9	9	mediating	mediate	VERB
gujaf-91	9	10	effect	effect	NOUN
gujaf-91	9	11	on	on	ADP
gujaf-91	9	12	the	the	DET
gujaf-91	9	13	relationship	relationship	NOUN
gujaf-91	9	14	between	between	ADP
gujaf-91	9	15	audit	audit	NOUN
gujaf-91	9	16	firm	firm	ADJ
gujaf-91	9	17	and	and	CCONJ
gujaf-91	9	18	fraudulent	fraudulent	ADJ
gujaf-91	9	19	financial	financial	ADJ
gujaf-91	9	20	reporting	reporting	NOUN
gujaf-91	9	21	of	of	ADP
gujaf-91	9	22	listed	list	VERB
gujaf-91	9	23	firms	firm	NOUN
gujaf-91	9	24	in	in	ADP
gujaf-91	9	25	nigeria	nigeria	PROPN
gujaf-91	9	26	.	.	PUNCT
gujaf-91	10	1	similarly	similarly	ADV
gujaf-91	10	2	,	,	PUNCT
gujaf-91	10	3	audit	audit	NOUN
gujaf-91	10	4	committee	committee	NOUN
gujaf-91	10	5	has	have	VERB
gujaf-91	10	6	significant	significant	ADJ
gujaf-91	10	7	negative	negative	ADJ
gujaf-91	10	8	moderating	moderate	VERB
gujaf-91	10	9	effect	effect	NOUN
gujaf-91	10	10	on	on	ADP
gujaf-91	10	11	the	the	DET
gujaf-91	10	12	relationship	relationship	NOUN
gujaf-91	10	13	between	between	ADP
gujaf-91	10	14	audit	audit	NOUN
gujaf-91	10	15	firm	firm	NOUN
gujaf-91	10	16	and	and	CCONJ
gujaf-91	10	17	audit	audit	NOUN
gujaf-91	10	18	process	process	NOUN
gujaf-91	10	19	of	of	ADP
gujaf-91	10	20	listed	list	VERB
gujaf-91	10	21	firms	firm	NOUN
gujaf-91	10	22	in	in	ADP
gujaf-91	10	23	nigeria	nigeria	PROPN
gujaf-91	10	24	.	.	PUNCT
gujaf-91	11	1	base	base	NOUN
gujaf-91	11	2	on	on	ADP
gujaf-91	11	3	the	the	DET
gujaf-91	11	4	conclusion	conclusion	NOUN
gujaf-91	11	5	,	,	PUNCT
gujaf-91	11	6	the	the	DET
gujaf-91	11	7	study	study	NOUN
gujaf-91	11	8	recommends	recommend	VERB
gujaf-91	11	9	that	that	SCONJ
gujaf-91	11	10	both	both	CCONJ
gujaf-91	11	11	the	the	DET
gujaf-91	11	12	audit	audit	NOUN
gujaf-91	11	13	committee	committee	NOUN
gujaf-91	11	14	and	and	CCONJ
gujaf-91	11	15	external	external	ADJ
gujaf-91	11	16	auditors	auditor	NOUN
gujaf-91	11	17	should	should	AUX
gujaf-91	11	18	focus	focus	VERB
gujaf-91	11	19	their	their	PRON
gujaf-91	11	20	attention	attention	NOUN
gujaf-91	11	21	on	on	ADP
gujaf-91	11	22	improving	improve	VERB
gujaf-91	11	23	the	the	DET
gujaf-91	11	24	audit	audit	NOUN
gujaf-91	11	25	process	process	NOUN
gujaf-91	11	26	which	which	PRON
gujaf-91	11	27	in	in	ADP
gujaf-91	11	28	turn	turn	NOUN
gujaf-91	11	29	will	will	AUX
gujaf-91	11	30	significantly	significantly	ADV
gujaf-91	11	31	curb	curb	VERB
gujaf-91	11	32	the	the	DET
gujaf-91	11	33	fraudulent	fraudulent	ADJ
gujaf-91	11	34	financial	financial	ADJ
gujaf-91	11	35	reporting	reporting	NOUN
gujaf-91	11	36	risks	risk	NOUN
gujaf-91	11	37	of	of	ADP
gujaf-91	11	38	listed	list	VERB
gujaf-91	11	39	firms	firm	NOUN
gujaf-91	11	40	in	in	ADP
gujaf-91	11	41	nigeria	nigeria	PROPN
gujaf-91	11	42	.	.	PUNCT
gujaf-91	12	1	mailto:kabiusaniaminu@gmail.com	mailto:kabiusaniaminu@gmail.com	PROPN
gujaf-91	12	2	mailto:ishiachechet@yahoo.com	mailto:ishiachechet@yahoo.com	X
gujaf-91	13	1	mailto:ibrash78@gmail.com	mailto:ibrash78@gmail.com	PROPN
gujaf-91	13	2	mailto:dokaje@yahoo.com	mailto:dokaje@yahoo.com	PROPN
gujaf-91	13	3	3	3	NUM
gujaf-91	13	4	key	key	ADJ
gujaf-91	13	5	words	word	NOUN
gujaf-91	13	6	:	:	PUNCT
gujaf-91	13	7	audit	audit	NOUN
gujaf-91	13	8	firm	firm	NOUN
gujaf-91	13	9	,	,	PUNCT
gujaf-91	13	10	audit	audit	NOUN
gujaf-91	13	11	committee	committee	NOUN
gujaf-91	13	12	,	,	PUNCT
gujaf-91	13	13	audit	audit	NOUN
gujaf-91	13	14	process	process	NOUN
gujaf-91	13	15	,	,	PUNCT
gujaf-91	13	16	fraudulent	fraudulent	ADJ
gujaf-91	13	17	financial	financial	ADJ
gujaf-91	13	18	reporting	reporting	NOUN
gujaf-91	13	19	risks	risk	NOUN
gujaf-91	13	20	and	and	CCONJ
gujaf-91	13	21	listed	list	VERB
gujaf-91	13	22	firms	firm	NOUN
gujaf-91	13	23	1	1	NUM
gujaf-91	13	24	.	.	PUNCT
gujaf-91	14	1	introduction	introduction	NOUN
gujaf-91	14	2	fraud	fraud	NOUN
gujaf-91	14	3	has	have	AUX
gujaf-91	14	4	become	become	VERB
gujaf-91	14	5	a	a	DET
gujaf-91	14	6	central	central	ADJ
gujaf-91	14	7	issue	issue	NOUN
gujaf-91	14	8	in	in	ADP
gujaf-91	14	9	the	the	DET
gujaf-91	14	10	21	21	NUM
gujaf-91	14	11	st	st	PROPN
gujaf-91	14	12	century	century	NOUN
gujaf-91	14	13	global	global	ADJ
gujaf-91	14	14	economy	economy	NOUN
gujaf-91	14	15	,	,	PUNCT
gujaf-91	14	16	for	for	ADP
gujaf-91	14	17	both	both	DET
gujaf-91	14	18	professionals	professional	NOUN
gujaf-91	14	19	and	and	CCONJ
gujaf-91	14	20	scholars	scholar	NOUN
gujaf-91	14	21	to	to	PART
gujaf-91	14	22	research	research	NOUN
gujaf-91	14	23	.	.	PUNCT
gujaf-91	15	1	fraud	fraud	NOUN
gujaf-91	15	2	is	be	AUX
gujaf-91	15	3	an	an	DET
gujaf-91	15	4	intentional	intentional	ADJ
gujaf-91	15	5	deception	deception	NOUN
gujaf-91	15	6	committed	commit	VERB
gujaf-91	15	7	by	by	ADP
gujaf-91	15	8	an	an	DET
gujaf-91	15	9	individual	individual	NOUN
gujaf-91	15	10	or	or	CCONJ
gujaf-91	15	11	group	group	NOUN
gujaf-91	15	12	of	of	ADP
gujaf-91	15	13	people	people	NOUN
gujaf-91	15	14	to	to	PART
gujaf-91	15	15	gain	gain	VERB
gujaf-91	15	16	advantage	advantage	NOUN
gujaf-91	15	17	over	over	ADP
gujaf-91	15	18	other	other	ADJ
gujaf-91	15	19	.	.	PUNCT
gujaf-91	16	1	however	however	ADV
gujaf-91	16	2	,	,	PUNCT
gujaf-91	16	3	a	a	DET
gujaf-91	16	4	survey	survey	NOUN
gujaf-91	16	5	established	establish	VERB
gujaf-91	16	6	that	that	SCONJ
gujaf-91	16	7	about	about	ADV
gujaf-91	16	8	one	one	NUM
gujaf-91	16	9	third	third	NOUN
gujaf-91	16	10	of	of	ADP
gujaf-91	16	11	organizations	organization	NOUN
gujaf-91	16	12	operating	operate	VERB
gujaf-91	16	13	globally	globally	ADV
gujaf-91	16	14	were	be	AUX
gujaf-91	16	15	victims	victim	NOUN
gujaf-91	16	16	of	of	ADP
gujaf-91	16	17	fraud	fraud	NOUN
gujaf-91	16	18	(	(	PUNCT
gujaf-91	16	19	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-91	16	20	,	,	PUNCT
gujaf-91	16	21	2010	2010	NUM
gujaf-91	16	22	)	)	PUNCT
gujaf-91	16	23	.	.	PUNCT
gujaf-91	17	1	the	the	DET
gujaf-91	17	2	survey	survey	NOUN
gujaf-91	17	3	conducted	conduct	VERB
gujaf-91	17	4	in	in	ADP
gujaf-91	17	5	2018	2018	NUM
gujaf-91	17	6	on	on	ADP
gujaf-91	17	7	49	49	NUM
gujaf-91	17	8	percent	percent	NOUN
gujaf-91	17	9	of	of	ADP
gujaf-91	17	10	global	global	ADJ
gujaf-91	17	11	organizations	organization	NOUN
gujaf-91	17	12	reported	report	VERB
gujaf-91	17	13	that	that	SCONJ
gujaf-91	17	14	they	they	PRON
gujaf-91	17	15	had	have	AUX
gujaf-91	17	16	been	be	AUX
gujaf-91	17	17	a	a	DET
gujaf-91	17	18	victim	victim	NOUN
gujaf-91	17	19	of	of	ADP
gujaf-91	17	20	fraud	fraud	NOUN
gujaf-91	17	21	and	and	CCONJ
gujaf-91	17	22	economic	economic	ADJ
gujaf-91	17	23	crime	crime	NOUN
gujaf-91	17	24	(	(	PUNCT
gujaf-91	17	25	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-91	17	26	2018	2018	NUM
gujaf-91	17	27	)	)	PUNCT
gujaf-91	17	28	.	.	PUNCT
gujaf-91	18	1	similarly	similarly	ADV
gujaf-91	18	2	,	,	PUNCT
gujaf-91	18	3	the	the	DET
gujaf-91	18	4	association	association	NOUN
gujaf-91	18	5	of	of	ADP
gujaf-91	18	6	certified	certify	VERB
gujaf-91	18	7	fraud	fraud	NOUN
gujaf-91	18	8	examiners	examiner	NOUN
gujaf-91	18	9	(	(	PUNCT
gujaf-91	18	10	acfe	acfe	NOUN
gujaf-91	18	11	)	)	PUNCT
gujaf-91	18	12	projected	project	VERB
gujaf-91	18	13	that	that	SCONJ
gujaf-91	18	14	annual	annual	ADJ
gujaf-91	18	15	fraud	fraud	NOUN
gujaf-91	18	16	losses	loss	NOUN
gujaf-91	18	17	are	be	AUX
gujaf-91	18	18	almost	almost	ADV
gujaf-91	18	19	5	5	NUM
gujaf-91	18	20	%	%	NOUN
gujaf-91	18	21	of	of	ADP
gujaf-91	18	22	the	the	DET
gujaf-91	18	23	yearly	yearly	ADJ
gujaf-91	18	24	revenues	revenue	NOUN
gujaf-91	18	25	of	of	ADP
gujaf-91	18	26	organizations	organization	NOUN
gujaf-91	18	27	which	which	PRON
gujaf-91	18	28	translates	translate	VERB
gujaf-91	18	29	to	to	ADP
gujaf-91	18	30	about	about	ADP
gujaf-91	18	31	$	$	SYM
gujaf-91	18	32	4	4	NUM
gujaf-91	18	33	trillion	trillion	NUM
gujaf-91	18	34	(	(	PUNCT
gujaf-91	18	35	acfe	acfe	NOUN
gujaf-91	18	36	,	,	PUNCT
gujaf-91	18	37	2018	2018	NUM
gujaf-91	18	38	)	)	PUNCT
gujaf-91	18	39	.	.	PUNCT
gujaf-91	19	1	moreover	moreover	ADV
gujaf-91	19	2	,	,	PUNCT
gujaf-91	19	3	fraud	fraud	NOUN
gujaf-91	19	4	tends	tend	VERB
gujaf-91	19	5	to	to	PART
gujaf-91	19	6	adversely	adversely	ADV
gujaf-91	19	7	affect	affect	VERB
gujaf-91	19	8	a	a	DET
gujaf-91	19	9	very	very	ADV
gujaf-91	19	10	broad	broad	ADJ
gujaf-91	19	11	range	range	NOUN
gujaf-91	19	12	of	of	ADP
gujaf-91	19	13	stakeholders	stakeholder	NOUN
gujaf-91	19	14	including	include	VERB
gujaf-91	19	15	audit	audit	NOUN
gujaf-91	19	16	committee	committee	NOUN
gujaf-91	19	17	,	,	PUNCT
gujaf-91	19	18	auditors	auditor	NOUN
gujaf-91	19	19	,	,	PUNCT
gujaf-91	19	20	creditors	creditor	NOUN
gujaf-91	19	21	,	,	PUNCT
gujaf-91	19	22	shareholders	shareholder	NOUN
gujaf-91	19	23	,	,	PUNCT
gujaf-91	19	24	among	among	ADP
gujaf-91	19	25	others	other	NOUN
gujaf-91	19	26	(	(	PUNCT
gujaf-91	19	27	dyck	dyck	ADJ
gujaf-91	19	28	,	,	PUNCT
gujaf-91	19	29	morse	morse	PROPN
gujaf-91	19	30	&	&	CCONJ
gujaf-91	19	31	zingales	zingale	NOUN
gujaf-91	19	32	,	,	PUNCT
gujaf-91	19	33	2010	2010	NUM
gujaf-91	19	34	;	;	PUNCT
gujaf-91	19	35	kaplan	kaplan	PROPN
gujaf-91	19	36	et	et	PROPN
gujaf-91	19	37	al	al	PROPN
gujaf-91	19	38	.	.	PROPN
gujaf-91	19	39	,	,	PUNCT
gujaf-91	19	40	2010	2010	NUM
gujaf-91	19	41	)	)	PUNCT
gujaf-91	19	42	.	.	PUNCT
gujaf-91	20	1	despite	despite	SCONJ
gujaf-91	20	2	the	the	DET
gujaf-91	20	3	effort	effort	NOUN
gujaf-91	20	4	made	make	VERB
gujaf-91	20	5	by	by	ADP
gujaf-91	20	6	regulatory	regulatory	ADJ
gujaf-91	20	7	and	and	CCONJ
gujaf-91	20	8	professional	professional	ADJ
gujaf-91	20	9	bodies	body	NOUN
gujaf-91	20	10	(	(	PUNCT
gujaf-91	20	11	pcaob	pcaob	NOUN
gujaf-91	20	12	2010	2010	NUM
gujaf-91	20	13	)	)	PUNCT
gujaf-91	20	14	when	when	SCONJ
gujaf-91	20	15	issuing	issue	VERB
gujaf-91	20	16	standards	standard	NOUN
gujaf-91	20	17	outlining	outline	VERB
gujaf-91	20	18	the	the	DET
gujaf-91	20	19	responsibilities	responsibility	NOUN
gujaf-91	20	20	of	of	ADP
gujaf-91	20	21	auditors	auditor	NOUN
gujaf-91	20	22	to	to	PART
gujaf-91	20	23	detect	detect	VERB
gujaf-91	20	24	fraud	fraud	NOUN
gujaf-91	20	25	after	after	ADP
gujaf-91	20	26	corporate	corporate	ADJ
gujaf-91	20	27	failures	failure	NOUN
gujaf-91	20	28	and	and	CCONJ
gujaf-91	20	29	scandals	scandal	NOUN
gujaf-91	20	30	of	of	ADP
gujaf-91	20	31	some	some	DET
gujaf-91	20	32	world	world	NOUN
gujaf-91	20	33	giant	giant	ADJ
gujaf-91	20	34	corporate	corporate	ADJ
gujaf-91	20	35	bodies	body	NOUN
gujaf-91	20	36	like	like	ADP
gujaf-91	20	37	enron	enron	PROPN
gujaf-91	20	38	,	,	PUNCT
gujaf-91	20	39	worldcom	worldcom	PROPN
gujaf-91	20	40	,	,	PUNCT
gujaf-91	20	41	global	global	ADJ
gujaf-91	20	42	crossing	crossing	NOUN
gujaf-91	20	43	,	,	PUNCT
gujaf-91	20	44	pamalat	pamalat	NOUN
gujaf-91	20	45	,	,	PUNCT
gujaf-91	20	46	tyco	tyco	PROPN
gujaf-91	20	47	among	among	ADP
gujaf-91	20	48	others	other	NOUN
gujaf-91	20	49	,	,	PUNCT
gujaf-91	20	50	in	in	ADP
gujaf-91	20	51	the	the	DET
gujaf-91	20	52	last	last	ADJ
gujaf-91	20	53	decade	decade	NOUN
gujaf-91	20	54	;	;	PUNCT
gujaf-91	20	55	external	external	ADJ
gujaf-91	20	56	auditors	auditor	NOUN
gujaf-91	20	57	’	’	PART
gujaf-91	20	58	fraud	fraud	NOUN
gujaf-91	20	59	detection	detection	NOUN
gujaf-91	20	60	remains	remain	VERB
gujaf-91	20	61	as	as	ADV
gujaf-91	20	62	low	low	ADJ
gujaf-91	20	63	as	as	ADP
gujaf-91	20	64	4	4	NUM
gujaf-91	20	65	%	%	NOUN
gujaf-91	20	66	and	and	CCONJ
gujaf-91	20	67	even	even	ADV
gujaf-91	20	68	declining	decline	VERB
gujaf-91	20	69	(	(	PUNCT
gujaf-91	20	70	acfe	acfe	NOUN
gujaf-91	20	71	2018	2018	NUM
gujaf-91	20	72	)	)	PUNCT
gujaf-91	20	73	.	.	PUNCT
gujaf-91	21	1	furthermore	furthermore	ADV
gujaf-91	21	2	,	,	PUNCT
gujaf-91	21	3	financial	financial	ADJ
gujaf-91	21	4	reporting	reporting	NOUN
gujaf-91	21	5	fraud	fraud	NOUN
gujaf-91	21	6	include	include	VERB
gujaf-91	21	7	deliberate	deliberate	ADJ
gujaf-91	21	8	misstatements	misstatement	NOUN
gujaf-91	21	9	,	,	PUNCT
gujaf-91	21	10	such	such	ADJ
gujaf-91	21	11	as	as	ADP
gujaf-91	21	12	omissions	omission	NOUN
gujaf-91	21	13	of	of	ADP
gujaf-91	21	14	numbers	number	NOUN
gujaf-91	21	15	or	or	CCONJ
gujaf-91	21	16	disclosures	disclosure	NOUN
gujaf-91	21	17	in	in	ADP
gujaf-91	21	18	financial	financial	ADJ
gujaf-91	21	19	statements	statement	NOUN
gujaf-91	21	20	,	,	PUNCT
gujaf-91	21	21	with	with	ADP
gujaf-91	21	22	the	the	DET
gujaf-91	21	23	purpose	purpose	NOUN
gujaf-91	21	24	of	of	ADP
gujaf-91	21	25	deceiving	deceive	VERB
gujaf-91	21	26	financial	financial	ADJ
gujaf-91	21	27	statement	statement	NOUN
gujaf-91	21	28	users	user	NOUN
gujaf-91	21	29	(	(	PUNCT
gujaf-91	21	30	elder	elder	NOUN
gujaf-91	21	31	,	,	PUNCT
gujaf-91	21	32	beasley	beasley	PROPN
gujaf-91	21	33	&	&	CCONJ
gujaf-91	21	34	arens	arens	PROPN
gujaf-91	21	35	2011	2011	NUM
gujaf-91	21	36	)	)	PUNCT
gujaf-91	21	37	.	.	PUNCT
gujaf-91	22	1	in	in	ADP
gujaf-91	22	2	addition	addition	NOUN
gujaf-91	22	3	,	,	PUNCT
gujaf-91	22	4	it	it	PRON
gujaf-91	22	5	is	be	AUX
gujaf-91	22	6	more	more	ADV
gujaf-91	22	7	likely	likely	ADJ
gujaf-91	22	8	to	to	PART
gujaf-91	22	9	be	be	AUX
gujaf-91	22	10	committed	commit	VERB
gujaf-91	22	11	by	by	ADP
gujaf-91	22	12	management	management	NOUN
gujaf-91	22	13	(	(	PUNCT
gujaf-91	22	14	goel	goel	PROPN
gujaf-91	22	15	&	&	CCONJ
gujaf-91	22	16	gangolly	gangolly	ADV
gujaf-91	22	17	,	,	PUNCT
gujaf-91	22	18	2012	2012	NUM
gujaf-91	22	19	)	)	PUNCT
gujaf-91	22	20	.	.	PUNCT
gujaf-91	23	1	however	however	ADV
gujaf-91	23	2	,	,	PUNCT
gujaf-91	23	3	fraud	fraud	NOUN
gujaf-91	23	4	committed	commit	VERB
gujaf-91	23	5	by	by	ADP
gujaf-91	23	6	management	management	NOUN
gujaf-91	23	7	requires	require	VERB
gujaf-91	23	8	the	the	DET
gujaf-91	23	9	efforts	effort	NOUN
gujaf-91	23	10	of	of	ADP
gujaf-91	23	11	board	board	NOUN
gujaf-91	23	12	of	of	ADP
gujaf-91	23	13	directors	director	NOUN
gujaf-91	23	14	,	,	PUNCT
gujaf-91	23	15	the	the	DET
gujaf-91	23	16	audit	audit	NOUN
gujaf-91	23	17	committee	committee	NOUN
gujaf-91	23	18	,	,	PUNCT
gujaf-91	23	19	top	top	ADJ
gujaf-91	23	20	management	management	NOUN
gujaf-91	23	21	,	,	PUNCT
gujaf-91	23	22	internal	internal	ADJ
gujaf-91	23	23	auditors	auditor	NOUN
gujaf-91	23	24	,	,	PUNCT
gujaf-91	23	25	and	and	CCONJ
gujaf-91	23	26	external	external	ADJ
gujaf-91	23	27	auditors	auditor	NOUN
gujaf-91	23	28	to	to	PART
gujaf-91	23	29	be	be	AUX
gujaf-91	23	30	detected	detect	VERB
gujaf-91	23	31	(	(	PUNCT
gujaf-91	23	32	dorminey	dorminey	PROPN
gujaf-91	23	33	,	,	PUNCT
gujaf-91	23	34	fleming	fleming	NOUN
gujaf-91	23	35	,	,	PUNCT
gujaf-91	23	36	kranacher	kranacher	PROPN
gujaf-91	23	37	&	&	CCONJ
gujaf-91	23	38	riley	riley	PROPN
gujaf-91	23	39	2012	2012	NUM
gujaf-91	23	40	)	)	PUNCT
gujaf-91	23	41	.	.	PUNCT
gujaf-91	24	1	external	external	ADJ
gujaf-91	24	2	auditors	auditor	NOUN
gujaf-91	24	3	are	be	AUX
gujaf-91	24	4	also	also	ADV
gujaf-91	24	5	likely	likely	ADJ
gujaf-91	24	6	to	to	PART
gujaf-91	24	7	be	be	AUX
gujaf-91	24	8	blamed	blame	VERB
gujaf-91	24	9	if	if	SCONJ
gujaf-91	24	10	a	a	DET
gujaf-91	24	11	case	case	NOUN
gujaf-91	24	12	of	of	ADP
gujaf-91	24	13	financial	financial	ADJ
gujaf-91	24	14	reporting	reporting	NOUN
gujaf-91	24	15	fraud	fraud	NOUN
gujaf-91	24	16	goes	goes	AUX
gujaf-91	24	17	uncovered	uncover	VERB
gujaf-91	24	18	.	.	PUNCT
gujaf-91	25	1	(	(	PUNCT
gujaf-91	25	2	cooper	cooper	PROPN
gujaf-91	25	3	&	&	CCONJ
gujaf-91	25	4	fargher	fargher	PROPN
gujaf-91	25	5	,	,	PUNCT
gujaf-91	25	6	2011	2011	NUM
gujaf-91	25	7	;	;	PUNCT
gujaf-91	25	8	kassem	kassem	PROPN
gujaf-91	25	9	&	&	CCONJ
gujaf-91	25	10	higson	higson	PROPN
gujaf-91	25	11	,	,	PUNCT
gujaf-91	25	12	2016	2016	NUM
gujaf-91	25	13	)	)	PUNCT
gujaf-91	25	14	.	.	PUNCT
gujaf-91	26	1	furthermore	furthermore	ADV
gujaf-91	26	2	,	,	PUNCT
gujaf-91	26	3	while	while	SCONJ
gujaf-91	26	4	external	external	ADJ
gujaf-91	26	5	auditors	auditor	NOUN
gujaf-91	26	6	are	be	AUX
gujaf-91	26	7	not	not	PART
gujaf-91	26	8	directly	directly	ADV
gujaf-91	26	9	accountable	accountable	ADJ
gujaf-91	26	10	for	for	ADP
gujaf-91	26	11	detecting	detect	VERB
gujaf-91	26	12	fraud	fraud	NOUN
gujaf-91	26	13	,	,	PUNCT
gujaf-91	26	14	they	they	PRON
gujaf-91	26	15	are	be	AUX
gujaf-91	26	16	expected	expect	VERB
gujaf-91	26	17	to	to	PART
gujaf-91	26	18	play	play	VERB
gujaf-91	26	19	a	a	DET
gujaf-91	26	20	substantial	substantial	ADJ
gujaf-91	26	21	part	part	NOUN
gujaf-91	26	22	in	in	ADP
gujaf-91	26	23	it	it	PRON
gujaf-91	26	24	.	.	PUNCT
gujaf-91	27	1	this	this	PRON
gujaf-91	27	2	is	be	AUX
gujaf-91	27	3	due	due	ADJ
gujaf-91	27	4	to	to	ADP
gujaf-91	27	5	the	the	DET
gujaf-91	27	6	fact	fact	NOUN
gujaf-91	27	7	that	that	SCONJ
gujaf-91	27	8	external	external	ADJ
gujaf-91	27	9	audit	audit	NOUN
gujaf-91	27	10	serves	serve	VERB
gujaf-91	27	11	a	a	DET
gujaf-91	27	12	key	key	ADJ
gujaf-91	27	13	role	role	NOUN
gujaf-91	27	14	in	in	ADP
gujaf-91	27	15	creating	create	VERB
gujaf-91	27	16	and	and	CCONJ
gujaf-91	27	17	strengthening	strengthen	VERB
gujaf-91	27	18	trust	trust	NOUN
gujaf-91	27	19	in	in	ADP
gujaf-91	27	20	financial	financial	ADJ
gujaf-91	27	21	information	information	NOUN
gujaf-91	27	22	supplied	supply	VERB
gujaf-91	27	23	by	by	ADP
gujaf-91	27	24	businesses	business	NOUN
gujaf-91	27	25	.	.	PUNCT
gujaf-91	28	1	(	(	PUNCT
gujaf-91	28	2	the	the	DET
gujaf-91	28	3	institute	institute	PROPN
gujaf-91	28	4	of	of	ADP
gujaf-91	28	5	chartered	charter	VERB
gujaf-91	28	6	accountants	accountant	NOUN
gujaf-91	28	7	in	in	ADP
gujaf-91	28	8	england	england	PROPN
gujaf-91	28	9	&	&	CCONJ
gujaf-91	28	10	wales	wales	PROPN
gujaf-91	28	11	,	,	PUNCT
gujaf-91	28	12	2005	2005	NUM
gujaf-91	28	13	;	;	PUNCT
gujaf-91	28	14	chen	chen	PROPN
gujaf-91	28	15	,	,	PUNCT
gujaf-91	28	16	cumming	cumming	PROPN
gujaf-91	28	17	,	,	PUNCT
gujaf-91	28	18	hou	hou	PROPN
gujaf-91	28	19	&	&	CCONJ
gujaf-91	28	20	lee	lee	PROPN
gujaf-91	28	21	2013	2013	NUM
gujaf-91	28	22	)	)	PUNCT
gujaf-91	28	23	.	.	PUNCT
gujaf-91	29	1	however	however	ADV
gujaf-91	29	2	,	,	PUNCT
gujaf-91	29	3	the	the	DET
gujaf-91	29	4	capacity	capacity	NOUN
gujaf-91	29	5	of	of	ADP
gujaf-91	29	6	auditors	auditor	NOUN
gujaf-91	29	7	or	or	CCONJ
gujaf-91	29	8	audit	audit	NOUN
gujaf-91	29	9	firms	firm	NOUN
gujaf-91	29	10	to	to	PART
gujaf-91	29	11	deliver	deliver	VERB
gujaf-91	29	12	high	high	ADJ
gujaf-91	29	13	audit	audit	NOUN
gujaf-91	29	14	quality	quality	NOUN
gujaf-91	29	15	capable	capable	ADJ
gujaf-91	29	16	of	of	ADP
gujaf-91	29	17	providing	provide	VERB
gujaf-91	29	18	high	high	ADJ
gujaf-91	29	19	financial	financial	ADJ
gujaf-91	29	20	reporting	reporting	NOUN
gujaf-91	29	21	quality	quality	NOUN
gujaf-91	29	22	is	be	AUX
gujaf-91	29	23	related	relate	VERB
gujaf-91	29	24	to	to	ADP
gujaf-91	29	25	specific	specific	ADJ
gujaf-91	29	26	audit	audit	NOUN
gujaf-91	29	27	firm	firm	ADJ
gujaf-91	29	28	characteristics	characteristic	NOUN
gujaf-91	29	29	,	,	PUNCT
gujaf-91	29	30	which	which	PRON
gujaf-91	29	31	include	include	VERB
gujaf-91	29	32	auditor	auditor	NOUN
gujaf-91	29	33	independence	independence	NOUN
gujaf-91	29	34	,	,	PUNCT
gujaf-91	29	35	audit	audit	NOUN
gujaf-91	29	36	compensation	compensation	NOUN
gujaf-91	29	37	,	,	PUNCT
gujaf-91	29	38	audit	audit	NOUN
gujaf-91	29	39	firm	firm	ADJ
gujaf-91	29	40	type	type	NOUN
gujaf-91	29	41	and	and	CCONJ
gujaf-91	29	42	size	size	NOUN
gujaf-91	29	43	,	,	PUNCT
gujaf-91	29	44	and	and	CCONJ
gujaf-91	29	45	joint	joint	ADJ
gujaf-91	29	46	audit	audit	NOUN
gujaf-91	29	47	services	service	NOUN
gujaf-91	29	48	.	.	PUNCT
gujaf-91	30	1	(	(	PUNCT
gujaf-91	30	2	deangelo	deangelo	PROPN
gujaf-91	30	3	,	,	PUNCT
gujaf-91	30	4	1981	1981	NUM
gujaf-91	30	5	)	)	PUNCT
gujaf-91	30	6	.	.	PUNCT
gujaf-91	31	1	in	in	ADP
gujaf-91	31	2	the	the	DET
gujaf-91	31	3	agency	agency	NOUN
gujaf-91	31	4	relationship	relationship	NOUN
gujaf-91	31	5	and	and	CCONJ
gujaf-91	31	6	in	in	ADP
gujaf-91	31	7	reaction	reaction	NOUN
gujaf-91	31	8	to	to	ADP
gujaf-91	31	9	management	management	NOUN
gujaf-91	31	10	excesses	excess	NOUN
gujaf-91	31	11	,	,	PUNCT
gujaf-91	31	12	the	the	DET
gujaf-91	31	13	audit	audit	NOUN
gujaf-91	31	14	committee	committee	NOUN
gujaf-91	31	15	plays	play	VERB
gujaf-91	31	16	a	a	DET
gujaf-91	31	17	significant	significant	ADJ
gujaf-91	31	18	role	role	NOUN
gujaf-91	31	19	in	in	ADP
gujaf-91	31	20	supervising	supervise	VERB
gujaf-91	31	21	financial	financial	ADJ
gujaf-91	31	22	policy	policy	NOUN
gujaf-91	31	23	execution	execution	NOUN
gujaf-91	31	24	and	and	CCONJ
gujaf-91	31	25	auditing	auditing	NOUN
gujaf-91	31	26	firms	firm	NOUN
gujaf-91	31	27	.	.	PUNCT
gujaf-91	32	1	(	(	PUNCT
gujaf-91	32	2	bédard	bédard	PROPN
gujaf-91	32	3	&	&	CCONJ
gujaf-91	32	4	gendron	gendron	PROPN
gujaf-91	32	5	,	,	PUNCT
gujaf-91	32	6	2010	2010	NUM
gujaf-91	32	7	;	;	PUNCT
gujaf-91	32	8	ghafran	ghafran	NOUN
gujaf-91	32	9	&	&	CCONJ
gujaf-91	32	10	o’sullivan	o’sullivan	PROPN
gujaf-91	32	11	,	,	PUNCT
gujaf-91	32	12	2013	2013	NUM
gujaf-91	32	13	;	;	PUNCT
gujaf-91	32	14	dezoort	dezoort	NOUN
gujaf-91	32	15	,	,	PUNCT
gujaf-91	32	16	1998	1998	NUM
gujaf-91	32	17	;	;	PUNCT
gujaf-91	32	18	hayes	hayes	PROPN
gujaf-91	32	19	,	,	PUNCT
gujaf-91	32	20	2014	2014	NUM
gujaf-91	32	21	;	;	PUNCT
gujaf-91	32	22	spira	spira	PROPN
gujaf-91	32	23	,	,	PUNCT
gujaf-91	32	24	1998	1998	NUM
gujaf-91	32	25	;	;	PUNCT
gujaf-91	32	26	1999	1999	NUM
gujaf-91	32	27	)	)	PUNCT
gujaf-91	32	28	.	.	PUNCT
gujaf-91	33	1	in	in	ADP
gujaf-91	33	2	the	the	DET
gujaf-91	33	3	process	process	NOUN
gujaf-91	33	4	of	of	ADP
gujaf-91	33	5	supervising	supervise	VERB
gujaf-91	33	6	financial	financial	ADJ
gujaf-91	33	7	reporting	reporting	NOUN
gujaf-91	33	8	and	and	CCONJ
gujaf-91	33	9	auditing	auditing	NOUN
gujaf-91	33	10	,	,	PUNCT
gujaf-91	33	11	the	the	DET
gujaf-91	33	12	audit	audit	NOUN
gujaf-91	33	13	committee	committee	NOUN
gujaf-91	33	14	effectively	effectively	ADV
gujaf-91	33	15	holds	hold	VERB
gujaf-91	33	16	auditors	auditor	NOUN
gujaf-91	33	17	accountable	accountable	ADJ
gujaf-91	33	18	for	for	ADP
gujaf-91	33	19	their	their	PRON
gujaf-91	33	20	judgment	judgment	NOUN
gujaf-91	33	21	and	and	CCONJ
gujaf-91	33	22	decision	decision	NOUN
gujaf-91	33	23	-	-	PUNCT
gujaf-91	33	24	making	make	VERB
gujaf-91	33	25	procedures	procedure	NOUN
gujaf-91	33	26	addressing	address	VERB
gujaf-91	33	27	important	important	ADJ
gujaf-91	33	28	accounting	accounting	NOUN
gujaf-91	33	29	matters	matter	NOUN
gujaf-91	33	30	.	.	PUNCT
gujaf-91	34	1	(	(	PUNCT
gujaf-91	34	2	pricewaterhouse	pricewaterhouse	NOUN
gujaf-91	34	3	coopers	cooper	NOUN
gujaf-91	34	4	2013	2013	NUM
gujaf-91	34	5	)	)	PUNCT
gujaf-91	34	6	.	.	PUNCT
gujaf-91	35	1	4	4	NUM
gujaf-91	35	2	audit	audit	NOUN
gujaf-91	35	3	process	process	NOUN
gujaf-91	35	4	could	could	AUX
gujaf-91	35	5	be	be	AUX
gujaf-91	35	6	express	express	ADJ
gujaf-91	35	7	as	as	ADP
gujaf-91	35	8	any	any	DET
gujaf-91	35	9	methods	method	NOUN
gujaf-91	35	10	or	or	CCONJ
gujaf-91	35	11	technique	technique	NOUN
gujaf-91	35	12	used	use	VERB
gujaf-91	35	13	by	by	ADP
gujaf-91	35	14	the	the	DET
gujaf-91	35	15	auditors	auditor	NOUN
gujaf-91	35	16	in	in	ADP
gujaf-91	35	17	the	the	DET
gujaf-91	35	18	process	process	NOUN
gujaf-91	35	19	of	of	ADP
gujaf-91	35	20	performing	perform	VERB
gujaf-91	35	21	their	their	PRON
gujaf-91	35	22	duties	duty	NOUN
gujaf-91	35	23	as	as	ADP
gujaf-91	35	24	auditors	auditor	NOUN
gujaf-91	35	25	as	as	SCONJ
gujaf-91	35	26	express	express	ADJ
gujaf-91	35	27	by	by	ADP
gujaf-91	35	28	asare	asare	PROPN
gujaf-91	35	29	,	,	PUNCT
gujaf-91	35	30	wright	wright	PROPN
gujaf-91	35	31	and	and	CCONJ
gujaf-91	35	32	zimbelman	zimbelman	PROPN
gujaf-91	35	33	(	(	PUNCT
gujaf-91	35	34	2015	2015	NUM
gujaf-91	35	35	)	)	PUNCT
gujaf-91	35	36	.	.	PUNCT
gujaf-91	36	1	these	these	DET
gujaf-91	36	2	process	process	NOUN
gujaf-91	36	3	or	or	CCONJ
gujaf-91	36	4	techniques	technique	NOUN
gujaf-91	36	5	include	include	VERB
gujaf-91	36	6	and	and	CCONJ
gujaf-91	36	7	not	not	PART
gujaf-91	36	8	limited	limit	VERB
gujaf-91	36	9	to	to	ADP
gujaf-91	36	10	:	:	PUNCT
gujaf-91	36	11	understanding	understand	VERB
gujaf-91	36	12	the	the	DET
gujaf-91	36	13	business	business	NOUN
gujaf-91	36	14	of	of	ADP
gujaf-91	36	15	the	the	DET
gujaf-91	36	16	client	client	NOUN
gujaf-91	36	17	,	,	PUNCT
gujaf-91	36	18	the	the	DET
gujaf-91	36	19	assessment	assessment	NOUN
gujaf-91	36	20	of	of	ADP
gujaf-91	36	21	the	the	DET
gujaf-91	36	22	risk	risk	NOUN
gujaf-91	36	23	associated	associate	VERB
gujaf-91	36	24	with	with	ADP
gujaf-91	36	25	the	the	DET
gujaf-91	36	26	fraud	fraud	NOUN
gujaf-91	36	27	,	,	PUNCT
gujaf-91	36	28	the	the	DET
gujaf-91	36	29	designation	designation	NOUN
gujaf-91	36	30	as	as	ADV
gujaf-91	36	31	well	well	ADV
gujaf-91	36	32	as	as	ADP
gujaf-91	36	33	the	the	DET
gujaf-91	36	34	execution	execution	NOUN
gujaf-91	36	35	of	of	ADP
gujaf-91	36	36	audit	audit	NOUN
gujaf-91	36	37	test	test	NOUN
gujaf-91	36	38	,	,	PUNCT
gujaf-91	36	39	the	the	DET
gujaf-91	36	40	solving	solving	NOUN
gujaf-91	36	41	of	of	ADP
gujaf-91	36	42	issues	issue	NOUN
gujaf-91	36	43	surrounding	surround	VERB
gujaf-91	36	44	the	the	DET
gujaf-91	36	45	audit	audit	NOUN
gujaf-91	36	46	,	,	PUNCT
gujaf-91	36	47	and	and	CCONJ
gujaf-91	36	48	finally	finally	ADV
gujaf-91	36	49	,	,	PUNCT
gujaf-91	36	50	the	the	DET
gujaf-91	36	51	consultations	consultation	NOUN
gujaf-91	36	52	of	of	ADP
gujaf-91	36	53	experts	expert	NOUN
gujaf-91	36	54	which	which	PRON
gujaf-91	36	55	include	include	VERB
gujaf-91	36	56	forensic	forensic	ADJ
gujaf-91	36	57	auditors	auditor	NOUN
gujaf-91	36	58	.	.	PUNCT
gujaf-91	37	1	these	these	PRON
gujaf-91	37	2	are	be	AUX
gujaf-91	37	3	key	key	ADJ
gujaf-91	37	4	elements	element	NOUN
gujaf-91	37	5	of	of	ADP
gujaf-91	37	6	fraud	fraud	NOUN
gujaf-91	37	7	detection	detection	NOUN
gujaf-91	37	8	found	find	VERB
gujaf-91	37	9	in	in	ADP
gujaf-91	37	10	the	the	DET
gujaf-91	37	11	literature	literature	NOUN
gujaf-91	37	12	thus	thus	ADV
gujaf-91	37	13	,	,	PUNCT
gujaf-91	37	14	they	they	PRON
gujaf-91	37	15	are	be	AUX
gujaf-91	37	16	seen	see	VERB
gujaf-91	37	17	as	as	ADP
gujaf-91	37	18	very	very	ADV
gujaf-91	37	19	paramount	paramount	ADJ
gujaf-91	37	20	in	in	ADP
gujaf-91	37	21	auditors	auditor	NOUN
gujaf-91	37	22	’	’	PART
gujaf-91	37	23	detection	detection	NOUN
gujaf-91	37	24	of	of	ADP
gujaf-91	37	25	fraud	fraud	NOUN
gujaf-91	37	26	(	(	PUNCT
gujaf-91	37	27	asare	asare	PROPN
gujaf-91	37	28	,	,	PUNCT
gujaf-91	37	29	wright	wright	PROPN
gujaf-91	37	30	&	&	CCONJ
gujaf-91	37	31	zimbelman	zimbelman	PROPN
gujaf-91	37	32	2015	2015	NUM
gujaf-91	37	33	)	)	PUNCT
gujaf-91	37	34	.	.	PUNCT
gujaf-91	38	1	on	on	ADP
gujaf-91	38	2	practical	practical	ADJ
gujaf-91	38	3	perspective	perspective	NOUN
gujaf-91	38	4	,	,	PUNCT
gujaf-91	38	5	however	however	ADV
gujaf-91	38	6	,	,	PUNCT
gujaf-91	38	7	corporate	corporate	ADJ
gujaf-91	38	8	giants	giant	NOUN
gujaf-91	38	9	’	'	PUNCT
gujaf-91	38	10	failures	failure	NOUN
gujaf-91	38	11	and	and	CCONJ
gujaf-91	38	12	scandals	scandal	NOUN
gujaf-91	38	13	are	be	AUX
gujaf-91	38	14	widespread	widespread	ADJ
gujaf-91	38	15	due	due	ADJ
gujaf-91	38	16	to	to	ADP
gujaf-91	38	17	fraudulent	fraudulent	ADJ
gujaf-91	38	18	financial	financial	ADJ
gujaf-91	38	19	reporting	reporting	NOUN
gujaf-91	38	20	,	,	PUNCT
gujaf-91	38	21	affecting	affect	VERB
gujaf-91	38	22	not	not	PART
gujaf-91	38	23	only	only	ADV
gujaf-91	38	24	advanced	advanced	ADJ
gujaf-91	38	25	nations	nation	NOUN
gujaf-91	38	26	but	but	CCONJ
gujaf-91	38	27	developing	develop	VERB
gujaf-91	38	28	nations	nation	NOUN
gujaf-91	38	29	as	as	ADV
gujaf-91	38	30	well	well	ADV
gujaf-91	38	31	(	(	PUNCT
gujaf-91	38	32	omoyele	omoyele	NOUN
gujaf-91	38	33	,	,	PUNCT
gujaf-91	38	34	2010	2010	NUM
gujaf-91	38	35	;	;	PUNCT
gujaf-91	38	36	fodio	fodio	NOUN
gujaf-91	38	37	,	,	PUNCT
gujaf-91	38	38	ibikunle	ibikunle	NOUN
gujaf-91	38	39	&	&	CCONJ
gujaf-91	38	40	oba	oba	PROPN
gujaf-91	38	41	,	,	PUNCT
gujaf-91	38	42	2013	2013	NUM
gujaf-91	38	43	;	;	PUNCT
gujaf-91	38	44	ogbonna	ogbonna	NOUN
gujaf-91	38	45	&	&	CCONJ
gujaf-91	38	46	ebimobowei	ebimobowei	ADJ
gujaf-91	38	47	,	,	PUNCT
gujaf-91	38	48	2012	2012	NUM
gujaf-91	38	49	)	)	PUNCT
gujaf-91	38	50	.	.	PUNCT
gujaf-91	39	1	however	however	ADV
gujaf-91	39	2	,	,	PUNCT
gujaf-91	39	3	fraudulent	fraudulent	ADJ
gujaf-91	39	4	financial	financial	ADJ
gujaf-91	39	5	reporting	reporting	NOUN
gujaf-91	39	6	in	in	ADP
gujaf-91	39	7	africa	africa	PROPN
gujaf-91	39	8	is	be	AUX
gujaf-91	39	9	among	among	ADP
gujaf-91	39	10	the	the	DET
gujaf-91	39	11	worst	bad	ADJ
gujaf-91	39	12	cases	case	NOUN
gujaf-91	39	13	of	of	ADP
gujaf-91	39	14	fraud	fraud	NOUN
gujaf-91	39	15	in	in	ADP
gujaf-91	39	16	the	the	DET
gujaf-91	39	17	world	world	NOUN
gujaf-91	39	18	.	.	PUNCT
gujaf-91	40	1	in	in	ADP
gujaf-91	40	2	subafrica	subafrica	PROPN
gujaf-91	40	3	,	,	PUNCT
gujaf-91	40	4	association	association	NOUN
gujaf-91	40	5	of	of	ADP
gujaf-91	40	6	certified	certify	VERB
gujaf-91	40	7	fraud	fraud	NOUN
gujaf-91	40	8	examiners	examiner	NOUN
gujaf-91	40	9	(	(	PUNCT
gujaf-91	40	10	2016	2016	NUM
gujaf-91	40	11	&	&	CCONJ
gujaf-91	40	12	2018	2018	NUM
gujaf-91	40	13	)	)	PUNCT
gujaf-91	40	14	shows	show	VERB
gujaf-91	40	15	from	from	ADP
gujaf-91	40	16	2014	2014	NUM
gujaf-91	40	17	to	to	ADP
gujaf-91	40	18	2018	2018	NUM
gujaf-91	40	19	,	,	PUNCT
gujaf-91	40	20	south	south	PROPN
gujaf-91	40	21	africa	africa	PROPN
gujaf-91	40	22	,	,	PUNCT
gujaf-91	40	23	nigeria	nigeria	PROPN
gujaf-91	40	24	and	and	CCONJ
gujaf-91	40	25	kenya	kenya	PROPN
gujaf-91	40	26	had	have	VERB
gujaf-91	40	27	174	174	NUM
gujaf-91	40	28	,	,	PUNCT
gujaf-91	40	29	125	125	NUM
gujaf-91	40	30	,	,	PUNCT
gujaf-91	40	31	and	and	CCONJ
gujaf-91	40	32	75	75	NUM
gujaf-91	40	33	cases	case	NOUN
gujaf-91	40	34	of	of	ADP
gujaf-91	40	35	fraudulent	fraudulent	ADJ
gujaf-91	40	36	financial	financial	ADJ
gujaf-91	40	37	reporting	reporting	NOUN
gujaf-91	40	38	in	in	ADP
gujaf-91	40	39	listed	list	VERB
gujaf-91	40	40	firms	firm	NOUN
gujaf-91	40	41	respectively	respectively	ADV
gujaf-91	40	42	.	.	PUNCT
gujaf-91	41	1	in	in	ADP
gujaf-91	41	2	addition	addition	NOUN
gujaf-91	41	3	,	,	PUNCT
gujaf-91	41	4	fraud	fraud	NOUN
gujaf-91	41	5	committed	commit	VERB
gujaf-91	41	6	by	by	ADP
gujaf-91	41	7	owner	owner	NOUN
gujaf-91	41	8	/	/	SYM
gujaf-91	41	9	executive	executive	NOUN
gujaf-91	41	10	increased	increase	VERB
gujaf-91	41	11	from	from	ADP
gujaf-91	41	12	$	$	SYM
gujaf-91	41	13	400,000.00	400,000.00	NUM
gujaf-91	41	14	to	to	PART
gujaf-91	41	15	$	$	SYM
gujaf-91	41	16	2,716,000	2,716,000	NUM
gujaf-91	41	17	from	from	ADP
gujaf-91	41	18	2016	2016	NUM
gujaf-91	41	19	to	to	ADP
gujaf-91	41	20	2018	2018	NUM
gujaf-91	41	21	(	(	PUNCT
gujaf-91	41	22	association	association	NOUN
gujaf-91	41	23	of	of	ADP
gujaf-91	41	24	certified	certify	VERB
gujaf-91	41	25	fraud	fraud	NOUN
gujaf-91	41	26	examiners	examiner	NOUN
gujaf-91	41	27	,	,	PUNCT
gujaf-91	41	28	2016	2016	NUM
gujaf-91	41	29	&	&	CCONJ
gujaf-91	41	30	2018	2018	NUM
gujaf-91	41	31	)	)	PUNCT
gujaf-91	41	32	.	.	PUNCT
gujaf-91	42	1	in	in	ADP
gujaf-91	42	2	nigeria	nigeria	PROPN
gujaf-91	42	3	,	,	PUNCT
gujaf-91	42	4	there	there	PRON
gujaf-91	42	5	were	be	VERB
gujaf-91	42	6	73	73	NUM
gujaf-91	42	7	listed	list	VERB
gujaf-91	42	8	firms	firm	NOUN
gujaf-91	42	9	that	that	PRON
gujaf-91	42	10	were	be	AUX
gujaf-91	42	11	delisted	delist	VERB
gujaf-91	42	12	by	by	ADP
gujaf-91	42	13	nigerian	nigerian	ADJ
gujaf-91	42	14	stock	stock	NOUN
gujaf-91	42	15	exchange	exchange	NOUN
gujaf-91	42	16	from	from	ADP
gujaf-91	42	17	2010	2010	NUM
gujaf-91	42	18	to	to	ADP
gujaf-91	42	19	2019	2019	NUM
gujaf-91	42	20	(	(	PUNCT
gujaf-91	42	21	nigerian	nigerian	ADJ
gujaf-91	42	22	stock	stock	NOUN
gujaf-91	42	23	exchange	exchange	NOUN
gujaf-91	42	24	,	,	PUNCT
gujaf-91	42	25	2019	2019	NUM
gujaf-91	42	26	)	)	PUNCT
gujaf-91	42	27	.	.	PUNCT
gujaf-91	43	1	most	most	ADJ
gujaf-91	43	2	or	or	CCONJ
gujaf-91	43	3	53	53	NUM
gujaf-91	43	4	cases	case	NOUN
gujaf-91	43	5	out	out	ADP
gujaf-91	43	6	of	of	ADP
gujaf-91	43	7	73	73	NUM
gujaf-91	43	8	were	be	AUX
gujaf-91	43	9	alleged	allege	VERB
gujaf-91	43	10	to	to	PART
gujaf-91	43	11	be	be	AUX
gujaf-91	43	12	fraudulent	fraudulent	ADJ
gujaf-91	43	13	financial	financial	ADJ
gujaf-91	43	14	reporting	reporting	NOUN
gujaf-91	43	15	.	.	PUNCT
gujaf-91	44	1	such	such	ADJ
gujaf-91	44	2	as	as	ADP
gujaf-91	44	3	intercontinental	intercontinental	ADJ
gujaf-91	44	4	bank	bank	PROPN
gujaf-91	44	5	and	and	CCONJ
gujaf-91	44	6	oceanic	oceanic	PROPN
gujaf-91	44	7	bank	bank	PROPN
gujaf-91	44	8	plc	plc	PROPN
gujaf-91	44	9	and	and	CCONJ
gujaf-91	44	10	issues	issue	NOUN
gujaf-91	44	11	of	of	ADP
gujaf-91	44	12	syke	syke	PROPN
gujaf-91	44	13	bank	bank	PROPN
gujaf-91	44	14	plc	plc	PROPN
gujaf-91	44	15	and	and	CCONJ
gujaf-91	44	16	diamond	diamond	PROPN
gujaf-91	44	17	bank	bank	PROPN
gujaf-91	44	18	plc	plc	PROPN
gujaf-91	44	19	before	before	ADP
gujaf-91	44	20	merger	merger	NOUN
gujaf-91	44	21	that	that	PRON
gujaf-91	44	22	happened	happen	VERB
gujaf-91	44	23	in	in	ADP
gujaf-91	44	24	2018	2018	NUM
gujaf-91	44	25	and	and	CCONJ
gujaf-91	44	26	2019	2019	NUM
gujaf-91	44	27	respectively	respectively	ADV
gujaf-91	44	28	.	.	PUNCT
gujaf-91	45	1	moreover	moreover	ADV
gujaf-91	45	2	,	,	PUNCT
gujaf-91	45	3	some	some	DET
gujaf-91	45	4	stated	state	VERB
gujaf-91	45	5	circumstances	circumstance	NOUN
gujaf-91	45	6	of	of	ADP
gujaf-91	45	7	fraudulent	fraudulent	ADJ
gujaf-91	45	8	financial	financial	ADJ
gujaf-91	45	9	reporting	reporting	NOUN
gujaf-91	45	10	such	such	ADJ
gujaf-91	45	11	as	as	ADP
gujaf-91	45	12	cadbury	cadbury	PROPN
gujaf-91	45	13	(	(	PUNCT
gujaf-91	45	14	nig	nig	PROPN
gujaf-91	45	15	)	)	PUNCT
gujaf-91	45	16	plc	plc	PROPN
gujaf-91	45	17	,	,	PUNCT
gujaf-91	45	18	african	african	ADJ
gujaf-91	45	19	petroleum	petroleum	NOUN
gujaf-91	45	20	(	(	PUNCT
gujaf-91	45	21	nig	nig	NOUN
gujaf-91	45	22	)	)	PUNCT
gujaf-91	45	23	plc	plc	PROPN
gujaf-91	45	24	lever	lever	PROPN
gujaf-91	45	25	brother	brother	PROPN
gujaf-91	45	26	nigeria	nigeria	PROPN
gujaf-91	45	27	plc	plc	PROPN
gujaf-91	45	28	,	,	PUNCT
gujaf-91	45	29	stanbic	stanbic	ADJ
gujaf-91	45	30	ibtc	ibtc	PROPN
gujaf-91	45	31	bank	bank	NOUN
gujaf-91	45	32	were	be	AUX
gujaf-91	45	33	among	among	ADP
gujaf-91	45	34	well	well	ADV
gujaf-91	45	35	-	-	PUNCT
gujaf-91	45	36	known	know	VERB
gujaf-91	45	37	fraud	fraud	NOUN
gujaf-91	45	38	cases	case	NOUN
gujaf-91	45	39	(	(	PUNCT
gujaf-91	45	40	ogbonna	ogbonna	NOUN
gujaf-91	45	41	&	&	CCONJ
gujaf-91	45	42	ebimobowei	ebimobowei	ADJ
gujaf-91	45	43	,	,	PUNCT
gujaf-91	45	44	2011	2011	NUM
gujaf-91	45	45	;	;	PUNCT
gujaf-91	45	46	okoye	okoye	PROPN
gujaf-91	45	47	&	&	CCONJ
gujaf-91	45	48	gbegi	gbegi	PROPN
gujaf-91	45	49	,	,	PUNCT
gujaf-91	45	50	2013	2013	NUM
gujaf-91	45	51	)	)	PUNCT
gujaf-91	45	52	.	.	PUNCT
gujaf-91	46	1	likewise	likewise	ADV
gujaf-91	46	2	,	,	PUNCT
gujaf-91	46	3	fraudulent	fraudulent	ADJ
gujaf-91	46	4	financial	financial	ADJ
gujaf-91	46	5	reporting	reporting	NOUN
gujaf-91	46	6	appears	appear	VERB
gujaf-91	46	7	to	to	PART
gujaf-91	46	8	adversely	adversely	ADV
gujaf-91	46	9	affect	affect	VERB
gujaf-91	46	10	a	a	DET
gujaf-91	46	11	very	very	ADV
gujaf-91	46	12	wide	wide	ADJ
gujaf-91	46	13	range	range	NOUN
gujaf-91	46	14	of	of	ADP
gujaf-91	46	15	stakeholders	stakeholder	NOUN
gujaf-91	46	16	including	include	VERB
gujaf-91	46	17	audit	audit	NOUN
gujaf-91	46	18	committee	committee	NOUN
gujaf-91	46	19	,	,	PUNCT
gujaf-91	46	20	auditors	auditor	NOUN
gujaf-91	46	21	,	,	PUNCT
gujaf-91	46	22	among	among	ADP
gujaf-91	46	23	others	other	NOUN
gujaf-91	46	24	(	(	PUNCT
gujaf-91	46	25	dyck	dyck	PROPN
gujaf-91	46	26	et	et	PROPN
gujaf-91	46	27	al	al	PROPN
gujaf-91	46	28	.	.	PROPN
gujaf-91	46	29	,	,	PUNCT
gujaf-91	46	30	2010	2010	NUM
gujaf-91	46	31	;	;	PUNCT
gujaf-91	46	32	kaplan	kaplan	PROPN
gujaf-91	46	33	et	et	PROPN
gujaf-91	46	34	al	al	PROPN
gujaf-91	46	35	.	.	PROPN
gujaf-91	46	36	,	,	PUNCT
gujaf-91	46	37	2010	2010	NUM
gujaf-91	46	38	)	)	PUNCT
gujaf-91	46	39	.	.	PUNCT
gujaf-91	47	1	in	in	ADP
gujaf-91	47	2	an	an	DET
gujaf-91	47	3	ideal	ideal	ADJ
gujaf-91	47	4	situation	situation	NOUN
gujaf-91	47	5	,	,	PUNCT
gujaf-91	47	6	external	external	ADJ
gujaf-91	47	7	auditors	auditor	NOUN
gujaf-91	47	8	through	through	ADP
gujaf-91	47	9	audit	audit	NOUN
gujaf-91	47	10	process	process	NOUN
gujaf-91	47	11	and	and	CCONJ
gujaf-91	47	12	audit	audit	NOUN
gujaf-91	47	13	committee	committee	NOUN
gujaf-91	47	14	should	should	AUX
gujaf-91	47	15	reduce	reduce	VERB
gujaf-91	47	16	fraudulent	fraudulent	ADJ
gujaf-91	47	17	financial	financial	ADJ
gujaf-91	47	18	reporting	reporting	NOUN
gujaf-91	47	19	to	to	ADP
gujaf-91	47	20	a	a	DET
gujaf-91	47	21	minimum	minimum	ADJ
gujaf-91	47	22	level	level	NOUN
gujaf-91	47	23	,	,	PUNCT
gujaf-91	47	24	but	but	CCONJ
gujaf-91	47	25	the	the	DET
gujaf-91	47	26	association	association	NOUN
gujaf-91	47	27	of	of	ADP
gujaf-91	47	28	certified	certify	VERB
gujaf-91	47	29	fraud	fraud	NOUN
gujaf-91	47	30	examiners	examiner	NOUN
gujaf-91	47	31	(	(	PUNCT
gujaf-91	47	32	acfe	acfe	NOUN
gujaf-91	47	33	)	)	PUNCT
gujaf-91	47	34	report	report	NOUN
gujaf-91	47	35	shows	show	VERB
gujaf-91	47	36	that	that	SCONJ
gujaf-91	47	37	fraudulent	fraudulent	ADJ
gujaf-91	47	38	financial	financial	ADJ
gujaf-91	47	39	reporting	reporting	NOUN
gujaf-91	47	40	is	be	AUX
gujaf-91	47	41	on	on	ADP
gujaf-91	47	42	the	the	DET
gujaf-91	47	43	rise	rise	NOUN
gujaf-91	47	44	(	(	PUNCT
gujaf-91	47	45	association	association	NOUN
gujaf-91	47	46	of	of	ADP
gujaf-91	47	47	certified	certify	VERB
gujaf-91	47	48	fraud	fraud	NOUN
gujaf-91	47	49	examiners	examiner	NOUN
gujaf-91	47	50	,	,	PUNCT
gujaf-91	47	51	2018	2018	NUM
gujaf-91	47	52	)	)	PUNCT
gujaf-91	47	53	.	.	PUNCT
gujaf-91	48	1	on	on	ADP
gujaf-91	48	2	theoretical	theoretical	ADJ
gujaf-91	48	3	perspective	perspective	NOUN
gujaf-91	48	4	,	,	PUNCT
gujaf-91	48	5	several	several	ADJ
gujaf-91	48	6	previous	previous	ADJ
gujaf-91	48	7	researchers	researcher	NOUN
gujaf-91	48	8	,	,	PUNCT
gujaf-91	48	9	wilks	wilks	PROPN
gujaf-91	48	10	&	&	CCONJ
gujaf-91	48	11	zimbelman	zimbelman	PROPN
gujaf-91	48	12	,	,	PUNCT
gujaf-91	48	13	(	(	PUNCT
gujaf-91	48	14	2004	2004	NUM
gujaf-91	48	15	)	)	PUNCT
gujaf-91	48	16	,	,	PUNCT
gujaf-91	48	17	cohen	cohen	PROPN
gujaf-91	48	18	,	,	PUNCT
gujaf-91	48	19	ding	ding	NOUN
gujaf-91	48	20	,	,	PUNCT
gujaf-91	48	21	lesage	lesage	NOUN
gujaf-91	48	22	&	&	CCONJ
gujaf-91	48	23	stolowy	stolowy	NOUN
gujaf-91	48	24	,	,	PUNCT
gujaf-91	48	25	(	(	PUNCT
gujaf-91	48	26	2010	2010	NUM
gujaf-91	48	27	)	)	PUNCT
gujaf-91	48	28	,	,	PUNCT
gujaf-91	48	29	trompeter	trompeter	NOUN
gujaf-91	48	30	,	,	PUNCT
gujaf-91	48	31	carpenter	carpenter	PROPN
gujaf-91	48	32	,	,	PUNCT
gujaf-91	48	33	desai	desai	PROPN
gujaf-91	48	34	,	,	PUNCT
gujaf-91	48	35	jones	jones	PROPN
gujaf-91	48	36	&	&	CCONJ
gujaf-91	48	37	riley	riley	PROPN
gujaf-91	48	38	,	,	PUNCT
gujaf-91	48	39	(	(	PUNCT
gujaf-91	48	40	2013	2013	NUM
gujaf-91	48	41	)	)	PUNCT
gujaf-91	48	42	,	,	PUNCT
gujaf-91	48	43	faveremarchesi	faveremarchesi	NOUN
gujaf-91	48	44	,	,	PUNCT
gujaf-91	48	45	(	(	PUNCT
gujaf-91	48	46	2013	2013	NUM
gujaf-91	48	47	)	)	PUNCT
gujaf-91	48	48	,	,	PUNCT
gujaf-91	48	49	morales	morale	NOUN
gujaf-91	48	50	,	,	PUNCT
gujaf-91	48	51	gendron	gendron	PROPN
gujaf-91	48	52	&	&	CCONJ
gujaf-91	48	53	guénin	guénin	PROPN
gujaf-91	48	54	-	-	PUNCT
gujaf-91	48	55	paracini(2014	paracini(2014	NOUN
gujaf-91	48	56	)	)	PUNCT
gujaf-91	48	57	,	,	PUNCT
gujaf-91	48	58	trompeter	trompeter	NOUN
gujaf-91	48	59	,	,	PUNCT
gujaf-91	48	60	carpenter	carpenter	PROPN
gujaf-91	48	61	,	,	PUNCT
gujaf-91	48	62	jones	jones	PROPN
gujaf-91	48	63	&	&	CCONJ
gujaf-91	48	64	riley	riley	PROPN
gujaf-91	48	65	(	(	PUNCT
gujaf-91	48	66	2014	2014	NUM
gujaf-91	48	67	)	)	PUNCT
gujaf-91	48	68	,	,	PUNCT
gujaf-91	48	69	mui	mui	NOUN
gujaf-91	48	70	and	and	CCONJ
gujaf-91	48	71	mailley	mailley	PROPN
gujaf-91	48	72	,	,	PUNCT
gujaf-91	48	73	(	(	PUNCT
gujaf-91	48	74	2015	2015	NUM
gujaf-91	48	75	)	)	PUNCT
gujaf-91	48	76	,	,	PUNCT
gujaf-91	48	77	andon	andon	PROPN
gujaf-91	48	78	,	,	PUNCT
gujaf-91	48	79	free	free	ADJ
gujaf-91	48	80	&	&	CCONJ
gujaf-91	48	81	scard	scard	ADJ
gujaf-91	48	82	,	,	PUNCT
gujaf-91	48	83	(	(	PUNCT
gujaf-91	48	84	2015	2015	NUM
gujaf-91	48	85	)	)	PUNCT
gujaf-91	48	86	,	,	PUNCT
gujaf-91	48	87	lokanan	lokanan	PROPN
gujaf-91	48	88	,	,	PUNCT
gujaf-91	48	89	(	(	PUNCT
gujaf-91	48	90	2015	2015	NUM
gujaf-91	48	91	)	)	PUNCT
gujaf-91	48	92	,	,	PUNCT
gujaf-91	48	93	schechter	schechter	NOUN
gujaf-91	48	94	&	&	CCONJ
gujaf-91	48	95	levi,(2015	levi,(2015	PROPN
gujaf-91	48	96	)	)	PUNCT
gujaf-91	48	97	,	,	PUNCT
gujaf-91	48	98	rodgers	rodger	NOUN
gujaf-91	48	99	,	,	PUNCT
gujaf-91	48	100	söderbom	söderbom	NOUN
gujaf-91	48	101	&	&	CCONJ
gujaf-91	48	102	guiral	guiral	ADJ
gujaf-91	48	103	(	(	PUNCT
gujaf-91	48	104	2015	2015	NUM
gujaf-91	48	105	)	)	PUNCT
gujaf-91	48	106	,	,	PUNCT
gujaf-91	48	107	haefele	haefele	PROPN
gujaf-91	48	108	&	&	CCONJ
gujaf-91	48	109	stiegeler	stiegeler	PROPN
gujaf-91	48	110	,	,	PUNCT
gujaf-91	48	111	(	(	PUNCT
gujaf-91	48	112	2016	2016	NUM
gujaf-91	48	113	)	)	PUNCT
gujaf-91	48	114	,	,	PUNCT
gujaf-91	48	115	chen	chen	PROPN
gujaf-91	48	116	,	,	PUNCT
gujaf-91	48	117	.	.	PUNCT
gujaf-91	49	1	cumming	cumming	NOUN
gujaf-91	49	2	,	,	PUNCT
gujaf-91	49	3	hou	hou	PROPN
gujaf-91	49	4	&	&	CCONJ
gujaf-91	49	5	lee	lee	PROPN
gujaf-91	49	6	(	(	PUNCT
gujaf-91	49	7	2016	2016	NUM
gujaf-91	49	8	)	)	PUNCT
gujaf-91	49	9	,	,	PUNCT
gujaf-91	49	10	reinstein	reinstein	PROPN
gujaf-91	49	11	and	and	CCONJ
gujaf-91	49	12	taylor	taylor	PROPN
gujaf-91	49	13	,	,	PUNCT
gujaf-91	49	14	(	(	PUNCT
gujaf-91	49	15	2017	2017	NUM
gujaf-91	49	16	)	)	PUNCT
gujaf-91	49	17	and	and	CCONJ
gujaf-91	49	18	machado	machado	PROPN
gujaf-91	49	19	&	&	CCONJ
gujaf-91	49	20	gartner	gartner	PROPN
gujaf-91	49	21	,	,	PUNCT
gujaf-91	49	22	(	(	PUNCT
gujaf-91	49	23	2017	2017	NUM
gujaf-91	49	24	)	)	PUNCT
gujaf-91	49	25	used	use	VERB
gujaf-91	49	26	fraud	fraud	NOUN
gujaf-91	49	27	triangle	triangle	NOUN
gujaf-91	49	28	to	to	PART
gujaf-91	49	29	study	study	VERB
gujaf-91	49	30	fraudulent	fraudulent	ADJ
gujaf-91	49	31	financial	financial	ADJ
gujaf-91	49	32	reporting	reporting	NOUN
gujaf-91	49	33	.	.	PUNCT
gujaf-91	50	1	other	other	ADJ
gujaf-91	50	2	researchers	researcher	NOUN
gujaf-91	50	3	from	from	ADP
gujaf-91	50	4	nigeria	nigeria	PROPN
gujaf-91	50	5	,	,	PUNCT
gujaf-91	50	6	such	such	ADJ
gujaf-91	50	7	as	as	ADP
gujaf-91	50	8	everette	everette	NOUN
gujaf-91	50	9	(	(	PUNCT
gujaf-91	50	10	2012	2012	NUM
gujaf-91	50	11	)	)	PUNCT
gujaf-91	50	12	,	,	PUNCT
gujaf-91	50	13	odunayo	odunayo	VERB
gujaf-91	50	14	(	(	PUNCT
gujaf-91	50	15	2014	2014	NUM
gujaf-91	50	16	)	)	PUNCT
gujaf-91	50	17	investigated	investigate	VERB
gujaf-91	50	18	financial	financial	ADJ
gujaf-91	50	19	statement	statement	NOUN
gujaf-91	50	20	fraud	fraud	NOUN
gujaf-91	50	21	related	relate	VERB
gujaf-91	50	22	to	to	ADP
gujaf-91	50	23	earnings	earning	NOUN
gujaf-91	50	24	control	control	NOUN
gujaf-91	50	25	,	,	PUNCT
gujaf-91	50	26	cash	cash	NOUN
gujaf-91	50	27	flow	flow	NOUN
gujaf-91	50	28	change	change	NOUN
gujaf-91	50	29	and	and	CCONJ
gujaf-91	50	30	unexpected	unexpected	ADJ
gujaf-91	50	31	substantial	substantial	ADJ
gujaf-91	50	32	sales	sale	NOUN
gujaf-91	50	33	resulting	result	VERB
gujaf-91	50	34	from	from	ADP
gujaf-91	50	35	false	false	ADJ
gujaf-91	50	36	income	income	NOUN
gujaf-91	50	37	,	,	PUNCT
gujaf-91	50	38	secret	secret	ADJ
gujaf-91	50	39	expenditures	expenditure	NOUN
gujaf-91	50	40	,	,	PUNCT
gujaf-91	50	41	third	third	ADJ
gujaf-91	50	42	-	-	PUNCT
gujaf-91	50	43	party	party	NOUN
gujaf-91	50	44	related	relate	VERB
gujaf-91	50	45	transactions	transaction	NOUN
gujaf-91	50	46	and	and	CCONJ
gujaf-91	50	47	inappropriate	inappropriate	ADJ
gujaf-91	50	48	asset	asset	NOUN
gujaf-91	50	49	valuation	valuation	NOUN
gujaf-91	50	50	.	.	PUNCT
gujaf-91	51	1	everette	everette	NOUN
gujaf-91	51	2	(	(	PUNCT
gujaf-91	51	3	2012	2012	NUM
gujaf-91	51	4	)	)	PUNCT
gujaf-91	51	5	,	,	PUNCT
gujaf-91	51	6	odunayo	odunayo	VERB
gujaf-91	51	7	(	(	PUNCT
gujaf-91	51	8	2014	2014	NUM
gujaf-91	51	9	)	)	PUNCT
gujaf-91	51	10	presented	present	VERB
gujaf-91	51	11	empirical	empirical	ADJ
gujaf-91	51	12	analyses	analysis	NOUN
gujaf-91	51	13	of	of	ADP
gujaf-91	51	14	finding	find	VERB
gujaf-91	51	15	the	the	DET
gujaf-91	51	16	'	'	PUNCT
gujaf-91	51	17	red	red	ADJ
gujaf-91	51	18	flag	flag	NOUN
gujaf-91	51	19	'	'	PUNCT
gujaf-91	51	20	as	as	ADP
gujaf-91	51	21	effective	effective	ADJ
gujaf-91	51	22	strategies	strategy	NOUN
gujaf-91	51	23	for	for	ADP
gujaf-91	51	24	detecting	detect	VERB
gujaf-91	51	25	any	any	DET
gujaf-91	51	26	financial	financial	ADJ
gujaf-91	51	27	statement	statement	NOUN
gujaf-91	51	28	anomalies	anomaly	NOUN
gujaf-91	51	29	.	.	PUNCT
gujaf-91	52	1	but	but	CCONJ
gujaf-91	52	2	little	little	ADJ
gujaf-91	52	3	or	or	CCONJ
gujaf-91	52	4	no	no	PRON
gujaf-91	52	5	attention	attention	NOUN
gujaf-91	52	6	has	have	AUX
gujaf-91	52	7	been	be	AUX
gujaf-91	52	8	paid	pay	VERB
gujaf-91	52	9	to	to	ADP
gujaf-91	52	10	interaction	interaction	NOUN
gujaf-91	52	11	of	of	ADP
gujaf-91	52	12	audit	audit	NOUN
gujaf-91	52	13	firm	firm	ADJ
gujaf-91	52	14	and	and	CCONJ
gujaf-91	52	15	audit	audit	NOUN
gujaf-91	52	16	committee	committee	NOUN
gujaf-91	52	17	to	to	PART
gujaf-91	52	18	prevent	prevent	VERB
gujaf-91	52	19	,	,	PUNCT
gujaf-91	52	20	deter	deter	VERB
gujaf-91	52	21	,	,	PUNCT
gujaf-91	52	22	and	and	CCONJ
gujaf-91	52	23	detect	detect	VERB
gujaf-91	52	24	fraudulent	fraudulent	ADJ
gujaf-91	52	25	financial	financial	ADJ
gujaf-91	52	26	reporting	reporting	NOUN
gujaf-91	52	27	.	.	PUNCT
gujaf-91	53	1	5	5	NUM
gujaf-91	53	2	hence	hence	ADV
gujaf-91	53	3	,	,	PUNCT
gujaf-91	53	4	the	the	DET
gujaf-91	53	5	main	main	ADJ
gujaf-91	53	6	question	question	NOUN
gujaf-91	53	7	designed	design	VERB
gujaf-91	53	8	to	to	PART
gujaf-91	53	9	be	be	AUX
gujaf-91	53	10	answered	answer	VERB
gujaf-91	53	11	by	by	ADP
gujaf-91	53	12	this	this	DET
gujaf-91	53	13	study	study	NOUN
gujaf-91	53	14	is	be	AUX
gujaf-91	53	15	:	:	PUNCT
gujaf-91	53	16	do	do	AUX
gujaf-91	53	17	the	the	DET
gujaf-91	53	18	interaction	interaction	NOUN
gujaf-91	53	19	of	of	ADP
gujaf-91	53	20	audit	audit	NOUN
gujaf-91	53	21	firm	firm	ADJ
gujaf-91	53	22	and	and	CCONJ
gujaf-91	53	23	audit	audit	NOUN
gujaf-91	53	24	committee	committee	NOUN
gujaf-91	53	25	has	have	VERB
gujaf-91	53	26	significant	significant	ADJ
gujaf-91	53	27	effect	effect	NOUN
gujaf-91	53	28	on	on	ADP
gujaf-91	53	29	fraudulent	fraudulent	ADJ
gujaf-91	53	30	financial	financial	ADJ
gujaf-91	53	31	reporting	reporting	NOUN
gujaf-91	53	32	which	which	PRON
gujaf-91	53	33	is	be	AUX
gujaf-91	53	34	transmitted	transmit	VERB
gujaf-91	53	35	through	through	ADP
gujaf-91	53	36	audit	audit	NOUN
gujaf-91	53	37	process	process	NOUN
gujaf-91	53	38	of	of	ADP
gujaf-91	53	39	listed	list	VERB
gujaf-91	53	40	firms	firm	NOUN
gujaf-91	53	41	in	in	ADP
gujaf-91	53	42	nigeria	nigeria	PROPN
gujaf-91	53	43	?	?	PUNCT
gujaf-91	54	1	2	2	X
gujaf-91	54	2	.	.	X
gujaf-91	54	3	literature	literature	NOUN
gujaf-91	54	4	review	review	PROPN
gujaf-91	54	5	and	and	CCONJ
gujaf-91	54	6	theoretical	theoretical	ADJ
gujaf-91	54	7	framework	framework	NOUN
gujaf-91	54	8	international	international	ADJ
gujaf-91	54	9	standard	standard	NOUN
gujaf-91	54	10	on	on	ADP
gujaf-91	54	11	auditing	auditing	NOUN
gujaf-91	54	12	(	(	PUNCT
gujaf-91	54	13	isa	isa	PROPN
gujaf-91	54	14	)	)	PUNCT
gujaf-91	54	15	240	240	NUM
gujaf-91	54	16	–	–	PUNCT
gujaf-91	54	17	the	the	DET
gujaf-91	54	18	auditor	auditor	NOUN
gujaf-91	54	19	's	's	PART
gujaf-91	54	20	responsibilities	responsibility	NOUN
gujaf-91	54	21	relating	relate	VERB
gujaf-91	54	22	to	to	ADP
gujaf-91	54	23	fraud	fraud	VERB
gujaf-91	54	24	in	in	ADP
gujaf-91	54	25	an	an	DET
gujaf-91	54	26	audit	audit	NOUN
gujaf-91	54	27	of	of	ADP
gujaf-91	54	28	financial	financial	ADJ
gujaf-91	54	29	statements	statement	NOUN
gujaf-91	54	30	(	(	PUNCT
gujaf-91	54	31	fraudulent	fraudulent	ADJ
gujaf-91	54	32	financial	financial	ADJ
gujaf-91	54	33	reporting	reporting	NOUN
gujaf-91	54	34	)	)	PUNCT
gujaf-91	54	35	as	as	ADP
gujaf-91	54	36	a	a	DET
gujaf-91	54	37	deliberate	deliberate	ADJ
gujaf-91	54	38	action	action	NOUN
gujaf-91	54	39	by	by	ADP
gujaf-91	54	40	single	single	ADJ
gujaf-91	54	41	or	or	CCONJ
gujaf-91	54	42	many	many	ADJ
gujaf-91	54	43	persons	person	NOUN
gujaf-91	54	44	among	among	ADP
gujaf-91	54	45	management	management	NOUN
gujaf-91	54	46	,	,	PUNCT
gujaf-91	54	47	those	those	PRON
gujaf-91	54	48	responsible	responsible	ADJ
gujaf-91	54	49	for	for	ADP
gujaf-91	54	50	governance	governance	NOUN
gujaf-91	54	51	,	,	PUNCT
gujaf-91	54	52	staff	staff	NOUN
gujaf-91	54	53	,	,	PUNCT
gujaf-91	54	54	or	or	CCONJ
gujaf-91	54	55	third	third	ADJ
gujaf-91	54	56	parties	party	NOUN
gujaf-91	54	57	,	,	PUNCT
gujaf-91	54	58	involving	involve	VERB
gujaf-91	54	59	the	the	DET
gujaf-91	54	60	use	use	NOUN
gujaf-91	54	61	of	of	ADP
gujaf-91	54	62	deceit	deceit	NOUN
gujaf-91	54	63	to	to	PART
gujaf-91	54	64	achieve	achieve	VERB
gujaf-91	54	65	an	an	DET
gujaf-91	54	66	unfair	unfair	ADJ
gujaf-91	54	67	or	or	CCONJ
gujaf-91	54	68	illegal	illegal	ADJ
gujaf-91	54	69	advantage	advantage	NOUN
gujaf-91	54	70	.	.	PUNCT
gujaf-91	55	1	financial	financial	ADJ
gujaf-91	55	2	statement	statement	NOUN
gujaf-91	55	3	deception	deception	NOUN
gujaf-91	55	4	(	(	PUNCT
gujaf-91	55	5	false	false	ADJ
gujaf-91	55	6	financial	financial	ADJ
gujaf-91	55	7	reporting	reporting	NOUN
gujaf-91	55	8	)	)	PUNCT
gujaf-91	55	9	is	be	AUX
gujaf-91	55	10	the	the	DET
gujaf-91	55	11	malicious	malicious	ADJ
gujaf-91	55	12	distortion	distortion	NOUN
gujaf-91	55	13	of	of	ADP
gujaf-91	55	14	an	an	DET
gujaf-91	55	15	enterprise	enterprise	NOUN
gujaf-91	55	16	's	's	PART
gujaf-91	55	17	financial	financial	ADJ
gujaf-91	55	18	status	status	NOUN
gujaf-91	55	19	by	by	ADP
gujaf-91	55	20	the	the	DET
gujaf-91	55	21	intentional	intentional	ADJ
gujaf-91	55	22	misstatement	misstatement	NOUN
gujaf-91	55	23	or	or	CCONJ
gujaf-91	55	24	deletion	deletion	NOUN
gujaf-91	55	25	of	of	ADP
gujaf-91	55	26	sums	sum	NOUN
gujaf-91	55	27	or	or	CCONJ
gujaf-91	55	28	disclosures	disclosure	NOUN
gujaf-91	55	29	of	of	ADP
gujaf-91	55	30	financial	financial	ADJ
gujaf-91	55	31	records	record	NOUN
gujaf-91	55	32	in	in	ADP
gujaf-91	55	33	order	order	NOUN
gujaf-91	55	34	to	to	PART
gujaf-91	55	35	mislead	mislead	VERB
gujaf-91	55	36	financial	financial	ADJ
gujaf-91	55	37	statement	statement	NOUN
gujaf-91	55	38	users	user	NOUN
gujaf-91	55	39	.	.	PUNCT
gujaf-91	56	1	likewise	likewise	ADV
gujaf-91	56	2	,	,	PUNCT
gujaf-91	56	3	a	a	DET
gujaf-91	56	4	intentional	intentional	ADJ
gujaf-91	56	5	misrepresentation	misrepresentation	NOUN
gujaf-91	56	6	of	of	ADP
gujaf-91	56	7	data	datum	NOUN
gujaf-91	56	8	with	with	ADP
gujaf-91	56	9	the	the	DET
gujaf-91	56	10	intent	intent	NOUN
gujaf-91	56	11	to	to	PART
gujaf-91	56	12	mislead	mislead	VERB
gujaf-91	56	13	information	information	NOUN
gujaf-91	56	14	consumers	consumer	NOUN
gujaf-91	56	15	,	,	PUNCT
gujaf-91	56	16	reap	reap	VERB
gujaf-91	56	17	expected	expect	VERB
gujaf-91	56	18	profits	profit	NOUN
gujaf-91	56	19	,	,	PUNCT
gujaf-91	56	20	cover	cover	VERB
gujaf-91	56	21	up	up	ADP
gujaf-91	56	22	inefficiency	inefficiency	NOUN
gujaf-91	56	23	,	,	PUNCT
gujaf-91	56	24	or	or	CCONJ
gujaf-91	56	25	cover	cover	VERB
gujaf-91	56	26	up	up	ADP
gujaf-91	56	27	other	other	ADJ
gujaf-91	56	28	frauds	fraud	NOUN
gujaf-91	56	29	such	such	ADJ
gujaf-91	56	30	as	as	ADP
gujaf-91	56	31	wealth	wealth	NOUN
gujaf-91	56	32	misappropriation	misappropriation	NOUN
gujaf-91	56	33	and	and	CCONJ
gujaf-91	56	34	unethical	unethical	ADJ
gujaf-91	56	35	schemes	scheme	NOUN
gujaf-91	56	36	is	be	AUX
gujaf-91	56	37	known	know	VERB
gujaf-91	56	38	as	as	ADP
gujaf-91	56	39	fraudulent	fraudulent	ADJ
gujaf-91	56	40	financial	financial	ADJ
gujaf-91	56	41	reporting	reporting	NOUN
gujaf-91	56	42	.	.	PUNCT
gujaf-91	57	1	that	that	PRON
gujaf-91	57	2	is	be	AUX
gujaf-91	57	3	the	the	DET
gujaf-91	57	4	intentional	intentional	ADJ
gujaf-91	57	5	misrepresentation	misrepresentation	NOUN
gujaf-91	57	6	of	of	ADP
gujaf-91	57	7	amounts	amount	NOUN
gujaf-91	57	8	,	,	PUNCT
gujaf-91	57	9	either	either	CCONJ
gujaf-91	57	10	by	by	ADP
gujaf-91	57	11	the	the	DET
gujaf-91	57	12	recording	recording	NOUN
gujaf-91	57	13	of	of	ADP
gujaf-91	57	14	fraudulent	fraudulent	ADJ
gujaf-91	57	15	accounting	accounting	NOUN
gujaf-91	57	16	entries	entry	NOUN
gujaf-91	57	17	or	or	CCONJ
gujaf-91	57	18	the	the	DET
gujaf-91	57	19	application	application	NOUN
gujaf-91	57	20	of	of	ADP
gujaf-91	57	21	accounting	accounting	NOUN
gujaf-91	57	22	laws	law	NOUN
gujaf-91	57	23	incorrectly	incorrectly	ADV
gujaf-91	57	24	(	(	PUNCT
gujaf-91	57	25	acfe	acfe	NOUN
gujaf-91	57	26	2010).fraudulent	2010).fraudulent	NUM
gujaf-91	57	27	financial	financial	ADJ
gujaf-91	57	28	reporting	reporting	NOUN
gujaf-91	57	29	happens	happen	VERB
gujaf-91	57	30	when	when	SCONJ
gujaf-91	57	31	management	management	NOUN
gujaf-91	57	32	use	use	VERB
gujaf-91	57	33	accounting	accounting	NOUN
gujaf-91	57	34	procedures	procedure	NOUN
gujaf-91	57	35	that	that	PRON
gujaf-91	57	36	do	do	AUX
gujaf-91	57	37	not	not	PART
gujaf-91	57	38	adhere	adhere	VERB
gujaf-91	57	39	to	to	ADP
gujaf-91	57	40	gaap	gaap	PROPN
gujaf-91	57	41	to	to	PART
gujaf-91	57	42	adjust	adjust	VERB
gujaf-91	57	43	financial	financial	ADJ
gujaf-91	57	44	records	record	NOUN
gujaf-91	57	45	to	to	ADP
gujaf-91	57	46	either	either	CCONJ
gujaf-91	57	47	deceive	deceive	VERB
gujaf-91	57	48	other	other	ADJ
gujaf-91	57	49	creditors	creditor	NOUN
gujaf-91	57	50	about	about	ADP
gujaf-91	57	51	the	the	DET
gujaf-91	57	52	company	company	NOUN
gujaf-91	57	53	's	's	PART
gujaf-91	57	54	underlying	underlie	VERB
gujaf-91	57	55	economic	economic	ADJ
gujaf-91	57	56	success	success	NOUN
gujaf-91	57	57	or	or	CCONJ
gujaf-91	57	58	to	to	PART
gujaf-91	57	59	manipulate	manipulate	VERB
gujaf-91	57	60	contractual	contractual	ADJ
gujaf-91	57	61	results	result	NOUN
gujaf-91	57	62	that	that	PRON
gujaf-91	57	63	depend	depend	VERB
gujaf-91	57	64	on	on	ADP
gujaf-91	57	65	published	publish	VERB
gujaf-91	57	66	accounting	accounting	NOUN
gujaf-91	57	67	numbers	number	NOUN
gujaf-91	57	68	(	(	PUNCT
gujaf-91	57	69	perols	perol	NOUN
gujaf-91	57	70	and	and	CCONJ
gujaf-91	57	71	lougee	lougee	NOUN
gujaf-91	57	72	,	,	PUNCT
gujaf-91	57	73	2011	2011	NUM
gujaf-91	57	74	)	)	PUNCT
gujaf-91	57	75	.	.	PUNCT
gujaf-91	58	1	2.1	2.1	NUM
gujaf-91	58	2	audit	audit	NOUN
gujaf-91	58	3	firm	firm	NOUN
gujaf-91	58	4	and	and	CCONJ
gujaf-91	58	5	fraudulent	fraudulent	ADJ
gujaf-91	58	6	financial	financial	ADJ
gujaf-91	58	7	reporting	reporting	NOUN
gujaf-91	58	8	asare	asare	PROPN
gujaf-91	58	9	,	,	PUNCT
gujaf-91	58	10	wright	wright	PROPN
gujaf-91	58	11	&	&	CCONJ
gujaf-91	58	12	zimbelman	zimbelman	PROPN
gujaf-91	58	13	(	(	PUNCT
gujaf-91	58	14	2015	2015	NUM
gujaf-91	58	15	)	)	PUNCT
gujaf-91	58	16	conducted	conduct	VERB
gujaf-91	58	17	study	study	NOUN
gujaf-91	58	18	on	on	ADP
gujaf-91	58	19	challenges	challenge	NOUN
gujaf-91	58	20	facing	face	VERB
gujaf-91	58	21	auditors	auditor	NOUN
gujaf-91	58	22	in	in	ADP
gujaf-91	58	23	detecting	detect	VERB
gujaf-91	58	24	financial	financial	ADJ
gujaf-91	58	25	statement	statement	NOUN
gujaf-91	58	26	fraud	fraud	NOUN
gujaf-91	58	27	:	:	PUNCT
gujaf-91	58	28	insights	insight	NOUN
gujaf-91	58	29	from	from	ADP
gujaf-91	58	30	fraud	fraud	NOUN
gujaf-91	58	31	investigations	investigation	NOUN
gujaf-91	58	32	.	.	PUNCT
gujaf-91	59	1	the	the	DET
gujaf-91	59	2	thesis	thesis	NOUN
gujaf-91	59	3	performed	perform	VERB
gujaf-91	59	4	an	an	DET
gujaf-91	59	5	experimental	experimental	ADJ
gujaf-91	59	6	survey	survey	NOUN
gujaf-91	59	7	in	in	ADP
gujaf-91	59	8	which	which	PRON
gujaf-91	59	9	we	we	PRON
gujaf-91	59	10	gathered	gather	VERB
gujaf-91	59	11	responses	response	NOUN
gujaf-91	59	12	from	from	ADP
gujaf-91	59	13	65	65	NUM
gujaf-91	59	14	fraud	fraud	NOUN
gujaf-91	59	15	examiners	examiner	NOUN
gujaf-91	59	16	on	on	ADP
gujaf-91	59	17	their	their	PRON
gujaf-91	59	18	involvement	involvement	NOUN
gujaf-91	59	19	in	in	ADP
gujaf-91	59	20	the	the	DET
gujaf-91	59	21	latest	late	ADJ
gujaf-91	59	22	fraud	fraud	NOUN
gujaf-91	59	23	investigation	investigation	NOUN
gujaf-91	59	24	.	.	PUNCT
gujaf-91	60	1	for	for	ADP
gujaf-91	60	2	analysis	analysis	NOUN
gujaf-91	60	3	,	,	PUNCT
gujaf-91	60	4	a	a	DET
gujaf-91	60	5	sample	sample	NOUN
gujaf-91	60	6	t	t	PROPN
gujaf-91	60	7	test	test	NOUN
gujaf-91	60	8	was	be	AUX
gujaf-91	60	9	used	use	VERB
gujaf-91	60	10	.	.	PUNCT
gujaf-91	61	1	this	this	DET
gujaf-91	61	2	research	research	NOUN
gujaf-91	61	3	makes	make	VERB
gujaf-91	61	4	four	four	NUM
gujaf-91	61	5	contributions	contribution	NOUN
gujaf-91	61	6	.	.	PUNCT
gujaf-91	62	1	first	first	ADV
gujaf-91	62	2	,	,	PUNCT
gujaf-91	62	3	create	create	VERB
gujaf-91	62	4	a	a	DET
gujaf-91	62	5	system	system	NOUN
gujaf-91	62	6	that	that	PRON
gujaf-91	62	7	defines	define	VERB
gujaf-91	62	8	four	four	NUM
gujaf-91	62	9	general	general	ADJ
gujaf-91	62	10	factors	factor	NOUN
gujaf-91	62	11	and	and	CCONJ
gujaf-91	62	12	elements	element	NOUN
gujaf-91	62	13	within	within	ADP
gujaf-91	62	14	each	each	DET
gujaf-91	62	15	factor	factor	NOUN
gujaf-91	62	16	that	that	PRON
gujaf-91	62	17	can	can	AUX
gujaf-91	62	18	hinder	hinder	VERB
gujaf-91	62	19	the	the	DET
gujaf-91	62	20	detection	detection	NOUN
gujaf-91	62	21	of	of	ADP
gujaf-91	62	22	fraud	fraud	NOUN
gujaf-91	62	23	by	by	ADP
gujaf-91	62	24	the	the	DET
gujaf-91	62	25	auditor	auditor	NOUN
gujaf-91	62	26	.	.	PUNCT
gujaf-91	63	1	the	the	DET
gujaf-91	63	2	four	four	NUM
gujaf-91	63	3	considerations	consideration	NOUN
gujaf-91	63	4	are	be	AUX
gujaf-91	63	5	:	:	PUNCT
gujaf-91	63	6	(	(	PUNCT
gujaf-91	63	7	1	1	X
gujaf-91	63	8	)	)	PUNCT
gujaf-91	63	9	the	the	DET
gujaf-91	63	10	audit	audit	NOUN
gujaf-91	63	11	process	process	NOUN
gujaf-91	63	12	,	,	PUNCT
gujaf-91	63	13	(	(	PUNCT
gujaf-91	63	14	2	2	X
gujaf-91	63	15	)	)	PUNCT
gujaf-91	63	16	the	the	DET
gujaf-91	63	17	institutional	institutional	ADJ
gujaf-91	63	18	forces	force	NOUN
gujaf-91	63	19	,	,	PUNCT
gujaf-91	63	20	(	(	PUNCT
gujaf-91	63	21	3	3	X
gujaf-91	63	22	)	)	PUNCT
gujaf-91	63	23	incentives	incentive	NOUN
gujaf-91	63	24	for	for	ADP
gujaf-91	63	25	auditors	auditor	NOUN
gujaf-91	63	26	and	and	CCONJ
gujaf-91	63	27	(	(	PUNCT
gujaf-91	63	28	4	4	X
gujaf-91	63	29	)	)	PUNCT
gujaf-91	63	30	the	the	DET
gujaf-91	63	31	kte	kte	PROPN
gujaf-91	63	32	auditor	auditor	PROPN
gujaf-91	63	33	.	.	PUNCT
gujaf-91	64	1	the	the	DET
gujaf-91	64	2	audit	audit	NOUN
gujaf-91	64	3	process	process	NOUN
gujaf-91	64	4	is	be	AUX
gujaf-91	64	5	the	the	DET
gujaf-91	64	6	technique	technique	NOUN
gujaf-91	64	7	used	use	VERB
gujaf-91	64	8	to	to	PART
gujaf-91	64	9	investigate	investigate	VERB
gujaf-91	64	10	and	and	CCONJ
gujaf-91	64	11	prevent	prevent	VERB
gujaf-91	64	12	fraud	fraud	NOUN
gujaf-91	64	13	.	.	PUNCT
gujaf-91	65	1	the	the	DET
gujaf-91	65	2	feasibility	feasibility	NOUN
gujaf-91	65	3	of	of	ADP
gujaf-91	65	4	the	the	DET
gujaf-91	65	5	approach	approach	NOUN
gujaf-91	65	6	depends	depend	VERB
gujaf-91	65	7	on	on	ADP
gujaf-91	65	8	the	the	DET
gujaf-91	65	9	three	three	NUM
gujaf-91	65	10	other	other	ADJ
gujaf-91	65	11	considerations	consideration	NOUN
gujaf-91	65	12	in	in	ADP
gujaf-91	65	13	our	our	PRON
gujaf-91	65	14	context	context	NOUN
gujaf-91	65	15	.	.	PUNCT
gujaf-91	66	1	however	however	ADV
gujaf-91	66	2	,	,	PUNCT
gujaf-91	66	3	the	the	DET
gujaf-91	66	4	thesis	thesis	NOUN
gujaf-91	66	5	did	do	AUX
gujaf-91	66	6	not	not	PART
gujaf-91	66	7	have	have	VERB
gujaf-91	66	8	a	a	DET
gujaf-91	66	9	theory	theory	NOUN
gujaf-91	66	10	that	that	PRON
gujaf-91	66	11	was	be	AUX
gujaf-91	66	12	aligned	align	VERB
gujaf-91	66	13	with	with	ADP
gujaf-91	66	14	the	the	DET
gujaf-91	66	15	research	research	NOUN
gujaf-91	66	16	.	.	PUNCT
gujaf-91	67	1	zagera	zagera	NOUN
gujaf-91	67	2	,	,	PUNCT
gujaf-91	67	3	malisa	malisa	NOUN
gujaf-91	67	4	,	,	PUNCT
gujaf-91	67	5	&	&	CCONJ
gujaf-91	67	6	novaka	novaka	ADV
gujaf-91	67	7	,	,	PUNCT
gujaf-91	67	8	(	(	PUNCT
gujaf-91	67	9	2016	2016	NUM
gujaf-91	67	10	)	)	PUNCT
gujaf-91	67	11	conducted	conduct	VERB
gujaf-91	67	12	study	study	NOUN
gujaf-91	67	13	on	on	ADP
gujaf-91	67	14	the	the	DET
gujaf-91	67	15	role	role	NOUN
gujaf-91	67	16	and	and	CCONJ
gujaf-91	67	17	responsibility	responsibility	NOUN
gujaf-91	67	18	of	of	ADP
gujaf-91	67	19	auditors	auditor	NOUN
gujaf-91	67	20	in	in	ADP
gujaf-91	67	21	prevention	prevention	NOUN
gujaf-91	67	22	and	and	CCONJ
gujaf-91	67	23	detection	detection	NOUN
gujaf-91	67	24	of	of	ADP
gujaf-91	67	25	fraudulent	fraudulent	ADJ
gujaf-91	67	26	financial	financial	ADJ
gujaf-91	67	27	reporting	reporting	NOUN
gujaf-91	67	28	in	in	ADP
gujaf-91	67	29	croatian	croatian	ADJ
gujaf-91	67	30	companies	company	NOUN
gujaf-91	67	31	.	.	PUNCT
gujaf-91	68	1	a	a	DET
gujaf-91	68	2	questionnaire	questionnaire	NOUN
gujaf-91	68	3	survey	survey	NOUN
gujaf-91	68	4	was	be	AUX
gujaf-91	68	5	administered	administer	VERB
gujaf-91	68	6	to	to	ADP
gujaf-91	68	7	external	external	ADJ
gujaf-91	68	8	auditors	auditor	NOUN
gujaf-91	68	9	and	and	CCONJ
gujaf-91	68	10	descriptive	descriptive	ADJ
gujaf-91	68	11	statistics	statistic	NOUN
gujaf-91	68	12	was	be	AUX
gujaf-91	68	13	used	use	VERB
gujaf-91	68	14	for	for	ADP
gujaf-91	68	15	analysis	analysis	NOUN
gujaf-91	68	16	.	.	PUNCT
gujaf-91	69	1	the	the	DET
gujaf-91	69	2	respondents	respondent	NOUN
gujaf-91	69	3	,	,	PUNCT
gujaf-91	69	4	external	external	ADJ
gujaf-91	69	5	auditors	auditor	NOUN
gujaf-91	69	6	,	,	PUNCT
gujaf-91	69	7	assessed	assess	VERB
gujaf-91	69	8	how	how	SCONJ
gujaf-91	69	9	frequently	frequently	ADV
gujaf-91	69	10	they	they	PRON
gujaf-91	69	11	face	face	VERB
gujaf-91	69	12	situations	situation	NOUN
gujaf-91	69	13	that	that	PRON
gujaf-91	69	14	indicate	indicate	VERB
gujaf-91	69	15	the	the	DET
gujaf-91	69	16	risk	risk	NOUN
gujaf-91	69	17	of	of	ADP
gujaf-91	69	18	fraud	fraud	NOUN
gujaf-91	69	19	.	.	PUNCT
gujaf-91	70	1	in	in	ADP
gujaf-91	70	2	compliance	compliance	NOUN
gujaf-91	70	3	with	with	ADP
gujaf-91	70	4	the	the	DET
gujaf-91	70	5	research	research	NOUN
gujaf-91	70	6	carried	carry	VERB
gujaf-91	70	7	out	out	ADP
gujaf-91	70	8	,	,	PUNCT
gujaf-91	70	9	the	the	DET
gujaf-91	70	10	most	most	ADV
gujaf-91	70	11	prevalent	prevalent	ADJ
gujaf-91	70	12	method	method	NOUN
gujaf-91	70	13	used	use	VERB
gujaf-91	70	14	for	for	ADP
gujaf-91	70	15	false	false	ADJ
gujaf-91	70	16	financial	financial	ADJ
gujaf-91	70	17	statements	statement	NOUN
gujaf-91	70	18	concerned	concern	VERB
gujaf-91	70	19	overstatement	overstatement	NOUN
gujaf-91	70	20	of	of	ADP
gujaf-91	70	21	assets	asset	NOUN
gujaf-91	70	22	.	.	PUNCT
gujaf-91	71	1	however	however	ADV
gujaf-91	71	2	,	,	PUNCT
gujaf-91	71	3	the	the	DET
gujaf-91	71	4	questionnaire	questionnaire	NOUN
gujaf-91	71	5	is	be	AUX
gujaf-91	71	6	not	not	PART
gujaf-91	71	7	available	available	ADJ
gujaf-91	71	8	to	to	ADP
gujaf-91	71	9	public	public	ADJ
gujaf-91	71	10	and	and	CCONJ
gujaf-91	71	11	no	no	DET
gujaf-91	71	12	theory	theory	NOUN
gujaf-91	71	13	was	be	AUX
gujaf-91	71	14	aligned	align	VERB
gujaf-91	71	15	to	to	ADP
gujaf-91	71	16	the	the	DET
gujaf-91	71	17	research	research	NOUN
gujaf-91	71	18	.	.	PUNCT
gujaf-91	72	1	al	al	PROPN
gujaf-91	72	2	-	-	PUNCT
gujaf-91	72	3	sorihi	sorihi	PROPN
gujaf-91	72	4	(	(	PUNCT
gujaf-91	72	5	2018	2018	NUM
gujaf-91	72	6	)	)	PUNCT
gujaf-91	72	7	conducted	conduct	VERB
gujaf-91	72	8	study	study	NOUN
gujaf-91	72	9	on	on	ADP
gujaf-91	72	10	the	the	DET
gujaf-91	72	11	relationship	relationship	NOUN
gujaf-91	72	12	between	between	ADP
gujaf-91	72	13	auditor	auditor	NOUN
gujaf-91	72	14	’s	’s	PART
gujaf-91	72	15	independence	independence	NOUN
gujaf-91	72	16	and	and	CCONJ
gujaf-91	72	17	financial	financial	ADJ
gujaf-91	72	18	reporting	reporting	NOUN
gujaf-91	72	19	fraud	fraud	NOUN
gujaf-91	72	20	risk	risk	NOUN
gujaf-91	72	21	assessment	assessment	NOUN
gujaf-91	72	22	(	(	PUNCT
gujaf-91	72	23	frfra	frfra	NOUN
gujaf-91	72	24	)	)	PUNCT
gujaf-91	72	25	in	in	ADP
gujaf-91	72	26	the	the	DET
gujaf-91	72	27	yemeni	yemeni	ADJ
gujaf-91	72	28	context	context	NOUN
gujaf-91	72	29	.	.	PUNCT
gujaf-91	73	1	a	a	DET
gujaf-91	73	2	quantitative	quantitative	ADJ
gujaf-91	73	3	instrument	instrument	NOUN
gujaf-91	73	4	was	be	AUX
gujaf-91	73	5	used	use	VERB
gujaf-91	73	6	to	to	PART
gujaf-91	73	7	measure	measure	VERB
gujaf-91	73	8	financial	financial	ADJ
gujaf-91	73	9	reporting	reporting	NOUN
gujaf-91	73	10	fraud	fraud	NOUN
gujaf-91	73	11	risk	risk	NOUN
gujaf-91	73	12	assessment	assessment	NOUN
gujaf-91	73	13	and	and	CCONJ
gujaf-91	73	14	external	external	ADJ
gujaf-91	73	15	auditor	auditor	NOUN
gujaf-91	73	16	’s	’s	PART
gujaf-91	73	17	independence	independence	NOUN
gujaf-91	73	18	factors	factor	NOUN
gujaf-91	73	19	and	and	CCONJ
gujaf-91	73	20	multiple	multiple	ADJ
gujaf-91	73	21	regression	regression	NOUN
gujaf-91	73	22	analysis	analysis	NOUN
gujaf-91	73	23	was	be	AUX
gujaf-91	73	24	employed	employ	VERB
gujaf-91	73	25	for	for	ADP
gujaf-91	73	26	analysis	analysis	NOUN
gujaf-91	73	27	.	.	PUNCT
gujaf-91	74	1	this	this	DET
gujaf-91	74	2	6	6	NUM
gujaf-91	74	3	review	review	NOUN
gujaf-91	74	4	was	be	AUX
gujaf-91	74	5	attended	attend	VERB
gujaf-91	74	6	by	by	ADP
gujaf-91	74	7	254	254	NUM
gujaf-91	74	8	external	external	ADJ
gujaf-91	74	9	auditors	auditor	NOUN
gujaf-91	74	10	.	.	PUNCT
gujaf-91	75	1	results	result	NOUN
gujaf-91	75	2	have	have	AUX
gujaf-91	75	3	shown	show	VERB
gujaf-91	75	4	that	that	SCONJ
gujaf-91	75	5	social	social	ADJ
gujaf-91	75	6	ties	tie	NOUN
gujaf-91	75	7	and	and	CCONJ
gujaf-91	75	8	the	the	DET
gujaf-91	75	9	hiring	hiring	NOUN
gujaf-91	75	10	and	and	CCONJ
gujaf-91	75	11	changing	change	VERB
gujaf-91	75	12	of	of	ADP
gujaf-91	75	13	auditors	auditor	NOUN
gujaf-91	75	14	are	be	AUX
gujaf-91	75	15	positively	positively	ADV
gujaf-91	75	16	and	and	CCONJ
gujaf-91	75	17	substantially	substantially	ADV
gujaf-91	75	18	related	relate	VERB
gujaf-91	75	19	to	to	PART
gujaf-91	75	20	frfrfa	frfrfa	VERB
gujaf-91	75	21	,	,	PUNCT
gujaf-91	75	22	whereas	whereas	SCONJ
gujaf-91	75	23	economic	economic	ADJ
gujaf-91	75	24	relations	relation	NOUN
gujaf-91	75	25	and	and	CCONJ
gujaf-91	75	26	audit	audit	NOUN
gujaf-91	75	27	fees	fee	NOUN
gujaf-91	75	28	are	be	AUX
gujaf-91	75	29	negligible	negligible	ADJ
gujaf-91	75	30	.	.	PUNCT
gujaf-91	76	1	mukhlasin	mukhlasin	PROPN
gujaf-91	76	2	(	(	PUNCT
gujaf-91	76	3	2018	2018	NUM
gujaf-91	76	4	)	)	PUNCT
gujaf-91	76	5	conducted	conduct	VERB
gujaf-91	76	6	study	study	NOUN
gujaf-91	76	7	on	on	ADP
gujaf-91	76	8	auditor	auditor	NOUN
gujaf-91	76	9	tenure	tenure	NOUN
gujaf-91	76	10	and	and	CCONJ
gujaf-91	76	11	auditor	auditor	NOUN
gujaf-91	76	12	industry	industry	NOUN
gujaf-91	76	13	specialization	specialization	NOUN
gujaf-91	76	14	as	as	ADP
gujaf-91	76	15	a	a	DET
gujaf-91	76	16	signal	signal	NOUN
gujaf-91	76	17	to	to	PART
gujaf-91	76	18	detect	detect	VERB
gujaf-91	76	19	fraudulent	fraudulent	ADJ
gujaf-91	76	20	financial	financial	ADJ
gujaf-91	76	21	reporting	reporting	NOUN
gujaf-91	76	22	in	in	ADP
gujaf-91	76	23	companies	company	NOUN
gujaf-91	76	24	listed	list	VERB
gujaf-91	76	25	on	on	ADP
gujaf-91	76	26	the	the	DET
gujaf-91	76	27	indonesia	indonesia	PROPN
gujaf-91	76	28	stock	stock	PROPN
gujaf-91	76	29	exchange	exchange	PROPN
gujaf-91	76	30	for	for	ADP
gujaf-91	76	31	the	the	DET
gujaf-91	76	32	period	period	NOUN
gujaf-91	76	33	2012	2012	NUM
gujaf-91	76	34	to	to	ADP
gujaf-91	76	35	2015	2015	NUM
gujaf-91	76	36	.	.	PUNCT
gujaf-91	77	1	logistic	logistic	ADJ
gujaf-91	77	2	regression	regression	NOUN
gujaf-91	77	3	with	with	ADP
gujaf-91	77	4	paired	pair	VERB
gujaf-91	77	5	sampling	sampling	NOUN
gujaf-91	77	6	methods	method	NOUN
gujaf-91	77	7	was	be	AUX
gujaf-91	77	8	used	use	VERB
gujaf-91	77	9	to	to	PART
gujaf-91	77	10	demonstrate	demonstrate	VERB
gujaf-91	77	11	the	the	DET
gujaf-91	77	12	study	study	NOUN
gujaf-91	77	13	goals	goal	NOUN
gujaf-91	77	14	.	.	PUNCT
gujaf-91	78	1	the	the	DET
gujaf-91	78	2	survey	survey	NOUN
gujaf-91	78	3	consisted	consist	VERB
gujaf-91	78	4	of	of	ADP
gujaf-91	78	5	46	46	NUM
gujaf-91	78	6	dishonest	dishonest	ADJ
gujaf-91	78	7	companies	company	NOUN
gujaf-91	78	8	and	and	CCONJ
gujaf-91	78	9	46	46	NUM
gujaf-91	78	10	non	non	ADJ
gujaf-91	78	11	-	-	ADJ
gujaf-91	78	12	fraudulent	fraudulent	ADJ
gujaf-91	78	13	companies	company	NOUN
gujaf-91	78	14	.	.	PUNCT
gujaf-91	79	1	the	the	DET
gujaf-91	79	2	findings	finding	NOUN
gujaf-91	79	3	of	of	ADP
gujaf-91	79	4	the	the	DET
gujaf-91	79	5	test	test	NOUN
gujaf-91	79	6	have	have	AUX
gujaf-91	79	7	not	not	PART
gujaf-91	79	8	shown	show	VERB
gujaf-91	79	9	that	that	SCONJ
gujaf-91	79	10	longer	long	ADJ
gujaf-91	79	11	-	-	PUNCT
gujaf-91	79	12	term	term	NOUN
gujaf-91	79	13	audits	audits	NOUN
gujaf-91	79	14	will	will	AUX
gujaf-91	79	15	weaken	weaken	VERB
gujaf-91	79	16	the	the	DET
gujaf-91	79	17	discretion	discretion	NOUN
gujaf-91	79	18	of	of	ADP
gujaf-91	79	19	the	the	DET
gujaf-91	79	20	firm	firm	NOUN
gujaf-91	79	21	such	such	ADJ
gujaf-91	79	22	that	that	SCONJ
gujaf-91	79	23	it	it	PRON
gujaf-91	79	24	becomes	become	VERB
gujaf-91	79	25	exhaustion	exhaustion	NOUN
gujaf-91	79	26	for	for	ADP
gujaf-91	79	27	the	the	DET
gujaf-91	79	28	company	company	NOUN
gujaf-91	79	29	to	to	PART
gujaf-91	79	30	conduct	conduct	VERB
gujaf-91	79	31	financial	financial	ADJ
gujaf-91	79	32	reporting	reporting	NOUN
gujaf-91	79	33	fraud	fraud	NOUN
gujaf-91	79	34	.	.	PUNCT
gujaf-91	80	1	in	in	ADP
gujaf-91	80	2	the	the	DET
gujaf-91	80	3	meantime	meantime	NOUN
gujaf-91	80	4	,	,	PUNCT
gujaf-91	80	5	the	the	DET
gujaf-91	80	6	audit	audit	NOUN
gujaf-91	80	7	of	of	ADP
gujaf-91	80	8	the	the	DET
gujaf-91	80	9	specialization	specialization	NOUN
gujaf-91	80	10	sector	sector	NOUN
gujaf-91	80	11	has	have	AUX
gujaf-91	80	12	been	be	AUX
gujaf-91	80	13	successfully	successfully	ADV
gujaf-91	80	14	proven	prove	VERB
gujaf-91	80	15	in	in	ADP
gujaf-91	80	16	this	this	DET
gujaf-91	80	17	report	report	NOUN
gujaf-91	80	18	.	.	PUNCT
gujaf-91	81	1	industry	industry	NOUN
gujaf-91	81	2	specialization	specialization	NOUN
gujaf-91	81	3	auditors	auditor	NOUN
gujaf-91	81	4	are	be	AUX
gujaf-91	81	5	in	in	ADP
gujaf-91	81	6	a	a	DET
gujaf-91	81	7	position	position	NOUN
gujaf-91	81	8	to	to	PART
gujaf-91	81	9	spot	spot	VERB
gujaf-91	81	10	false	false	ADJ
gujaf-91	81	11	financial	financial	ADJ
gujaf-91	81	12	statements	statement	NOUN
gujaf-91	81	13	.	.	PUNCT
gujaf-91	82	1	azibi	azibi	NOUN
gujaf-91	82	2	(	(	PUNCT
gujaf-91	82	3	2018	2018	NUM
gujaf-91	82	4	)	)	PUNCT
gujaf-91	82	5	conducted	conduct	VERB
gujaf-91	82	6	study	study	NOUN
gujaf-91	82	7	on	on	ADP
gujaf-91	82	8	joint	joint	ADJ
gujaf-91	82	9	audit	audit	NOUN
gujaf-91	82	10	and	and	CCONJ
gujaf-91	82	11	financial	financial	ADJ
gujaf-91	82	12	scandal	scandal	NOUN
gujaf-91	82	13	in	in	ADP
gujaf-91	82	14	french	french	ADJ
gujaf-91	82	15	context	context	NOUN
gujaf-91	82	16	.	.	PUNCT
gujaf-91	83	1	the	the	DET
gujaf-91	83	2	research	research	NOUN
gujaf-91	83	3	analyses	analyse	VERB
gujaf-91	83	4	the	the	DET
gujaf-91	83	5	stock	stock	NOUN
gujaf-91	83	6	market	market	NOUN
gujaf-91	83	7	response	response	NOUN
gujaf-91	83	8	of	of	ADP
gujaf-91	83	9	sbf	sbf	NOUN
gujaf-91	83	10	250	250	NUM
gujaf-91	83	11	following	follow	VERB
gujaf-91	83	12	the	the	DET
gujaf-91	83	13	announcement	announcement	NOUN
gujaf-91	83	14	of	of	ADP
gujaf-91	83	15	the	the	DET
gujaf-91	83	16	financial	financial	ADJ
gujaf-91	83	17	scandal	scandal	NOUN
gujaf-91	83	18	in	in	ADP
gujaf-91	83	19	the	the	DET
gujaf-91	83	20	presence	presence	NOUN
gujaf-91	83	21	of	of	ADP
gujaf-91	83	22	a	a	DET
gujaf-91	83	23	joint	joint	ADJ
gujaf-91	83	24	audit	audit	NOUN
gujaf-91	83	25	.	.	PUNCT
gujaf-91	84	1	the	the	DET
gujaf-91	84	2	sample	sample	NOUN
gujaf-91	84	3	consists	consist	VERB
gujaf-91	84	4	of	of	ADP
gujaf-91	84	5	140	140	NUM
gujaf-91	84	6	french	french	ADJ
gujaf-91	84	7	listed	list	VERB
gujaf-91	84	8	companies	company	NOUN
gujaf-91	84	9	.	.	PUNCT
gujaf-91	85	1	methods	method	NOUN
gujaf-91	85	2	of	of	ADP
gujaf-91	85	3	measurement	measurement	NOUN
gujaf-91	85	4	are	be	AUX
gujaf-91	85	5	the	the	DET
gujaf-91	85	6	method	method	NOUN
gujaf-91	85	7	of	of	ADP
gujaf-91	85	8	case	case	NOUN
gujaf-91	85	9	study	study	NOUN
gujaf-91	85	10	and	and	CCONJ
gujaf-91	85	11	ols	ol	NOUN
gujaf-91	85	12	regression	regression	NOUN
gujaf-91	85	13	.	.	PUNCT
gujaf-91	86	1	empirical	empirical	ADJ
gujaf-91	86	2	findings	finding	NOUN
gujaf-91	86	3	show	show	VERB
gujaf-91	86	4	that	that	SCONJ
gujaf-91	86	5	the	the	DET
gujaf-91	86	6	stock	stock	NOUN
gujaf-91	86	7	market	market	NOUN
gujaf-91	86	8	of	of	ADP
gujaf-91	86	9	non	non	ADJ
gujaf-91	86	10	-	-	ADJ
gujaf-91	86	11	big	big	ADJ
gujaf-91	86	12	four	four	NUM
gujaf-91	86	13	customers	customer	NOUN
gujaf-91	86	14	does	do	AUX
gujaf-91	86	15	not	not	PART
gujaf-91	86	16	respond	respond	VERB
gujaf-91	86	17	greatly	greatly	ADV
gujaf-91	86	18	relative	relative	ADJ
gujaf-91	86	19	to	to	ADP
gujaf-91	86	20	the	the	DET
gujaf-91	86	21	companies	company	NOUN
gujaf-91	86	22	audited	audit	VERB
gujaf-91	86	23	by	by	ADP
gujaf-91	86	24	at	at	ADV
gujaf-91	86	25	least	least	ADV
gujaf-91	86	26	one	one	NUM
gujaf-91	86	27	big	big	ADJ
gujaf-91	86	28	four	four	NUM
gujaf-91	86	29	in	in	ADP
gujaf-91	86	30	france	france	PROPN
gujaf-91	86	31	.	.	PUNCT
gujaf-91	87	1	contrarily	contrarily	ADV
gujaf-91	87	2	to	to	ADP
gujaf-91	87	3	this	this	DET
gujaf-91	87	4	result	result	NOUN
gujaf-91	87	5	,	,	PUNCT
gujaf-91	87	6	the	the	DET
gujaf-91	87	7	stock	stock	NOUN
gujaf-91	87	8	-	-	PUNCT
gujaf-91	87	9	market	market	NOUN
gujaf-91	87	10	reactions	reaction	NOUN
gujaf-91	87	11	of	of	ADP
gujaf-91	87	12	the	the	DET
gujaf-91	87	13	companies	company	NOUN
gujaf-91	87	14	audited	audit	VERB
gujaf-91	87	15	by	by	ADP
gujaf-91	87	16	two	two	NUM
gujaf-91	87	17	big	big	ADJ
gujaf-91	87	18	four	four	NUM
gujaf-91	87	19	have	have	AUX
gujaf-91	87	20	responded	respond	VERB
gujaf-91	87	21	dramatically	dramatically	ADV
gujaf-91	87	22	relative	relative	ADJ
gujaf-91	87	23	to	to	ADP
gujaf-91	87	24	those	those	PRON
gujaf-91	87	25	audited	audit	VERB
gujaf-91	87	26	by	by	ADP
gujaf-91	87	27	one	one	NUM
gujaf-91	87	28	big	big	ADJ
gujaf-91	87	29	at	at	ADP
gujaf-91	87	30	least	least	ADJ
gujaf-91	87	31	in	in	ADP
gujaf-91	87	32	france	france	PROPN
gujaf-91	87	33	.	.	PUNCT
gujaf-91	88	1	these	these	DET
gujaf-91	88	2	findings	finding	NOUN
gujaf-91	88	3	show	show	VERB
gujaf-91	88	4	that	that	SCONJ
gujaf-91	88	5	the	the	DET
gujaf-91	88	6	joint	joint	ADJ
gujaf-91	88	7	audit	audit	NOUN
gujaf-91	88	8	with	with	ADP
gujaf-91	88	9	at	at	ADV
gujaf-91	88	10	least	least	ADV
gujaf-91	88	11	one	one	NUM
gujaf-91	88	12	non	non	ADJ
gujaf-91	88	13	-	-	ADJ
gujaf-91	88	14	big	big	ADJ
gujaf-91	88	15	facilitated	facilitated	ADJ
gujaf-91	88	16	and	and	CCONJ
gujaf-91	88	17	,	,	PUNCT
gujaf-91	88	18	in	in	ADP
gujaf-91	88	19	particular	particular	ADJ
gujaf-91	88	20	,	,	PUNCT
gujaf-91	88	21	during	during	ADP
gujaf-91	88	22	the	the	DET
gujaf-91	88	23	financial	financial	ADJ
gujaf-91	88	24	scandal	scandal	NOUN
gujaf-91	88	25	times	time	NOUN
gujaf-91	88	26	and	and	CCONJ
gujaf-91	88	27	resolved	resolve	VERB
gujaf-91	88	28	the	the	DET
gujaf-91	88	29	problems	problem	NOUN
gujaf-91	88	30	connected	connect	VERB
gujaf-91	88	31	with	with	ADP
gujaf-91	88	32	the	the	DET
gujaf-91	88	33	concentration	concentration	NOUN
gujaf-91	88	34	of	of	ADP
gujaf-91	88	35	the	the	DET
gujaf-91	88	36	audit	audit	NOUN
gujaf-91	88	37	sector	sector	NOUN
gujaf-91	88	38	.	.	PUNCT
gujaf-91	89	1	however	however	ADV
gujaf-91	89	2	,	,	PUNCT
gujaf-91	89	3	the	the	DET
gujaf-91	89	4	study	study	NOUN
gujaf-91	89	5	was	be	AUX
gujaf-91	89	6	not	not	PART
gujaf-91	89	7	conducted	conduct	VERB
gujaf-91	89	8	on	on	ADP
gujaf-91	89	9	fraudulent	fraudulent	ADJ
gujaf-91	89	10	financial	financial	ADJ
gujaf-91	89	11	reporting	reporting	NOUN
gujaf-91	89	12	and	and	CCONJ
gujaf-91	89	13	it	it	PRON
gujaf-91	89	14	was	be	AUX
gujaf-91	89	15	also	also	ADV
gujaf-91	89	16	not	not	PART
gujaf-91	89	17	aligning	align	VERB
gujaf-91	89	18	with	with	ADP
gujaf-91	89	19	any	any	DET
gujaf-91	89	20	theory	theory	NOUN
gujaf-91	89	21	.	.	PUNCT
gujaf-91	90	1	khersiat	khersiat	PROPN
gujaf-91	90	2	,	,	PUNCT
gujaf-91	90	3	(	(	PUNCT
gujaf-91	90	4	2020	2020	NUM
gujaf-91	90	5	)	)	PUNCT
gujaf-91	90	6	conducted	conduct	VERB
gujaf-91	90	7	research	research	NOUN
gujaf-91	90	8	on	on	ADP
gujaf-91	90	9	the	the	DET
gujaf-91	90	10	impact	impact	NOUN
gujaf-91	90	11	of	of	ADP
gujaf-91	90	12	joint	joint	ADJ
gujaf-91	90	13	audit	audit	NOUN
gujaf-91	90	14	on	on	ADP
gujaf-91	90	15	fraud	fraud	NOUN
gujaf-91	90	16	detection	detection	NOUN
gujaf-91	90	17	in	in	ADP
gujaf-91	90	18	financial	financial	ADJ
gujaf-91	90	19	statements	statement	NOUN
gujaf-91	90	20	from	from	ADP
gujaf-91	90	21	the	the	DET
gujaf-91	90	22	point	point	NOUN
gujaf-91	90	23	of	of	ADP
gujaf-91	90	24	view	view	NOUN
gujaf-91	90	25	of	of	ADP
gujaf-91	90	26	auditors	auditor	NOUN
gujaf-91	90	27	in	in	ADP
gujaf-91	90	28	financial	financial	ADJ
gujaf-91	90	29	industry	industry	NOUN
gujaf-91	90	30	in	in	ADP
gujaf-91	90	31	jordan	jordan	PROPN
gujaf-91	90	32	.	.	PUNCT
gujaf-91	91	1	the	the	DET
gujaf-91	91	2	study	study	NOUN
gujaf-91	91	3	administered	administer	VERB
gujaf-91	91	4	questionnaire	questionnaire	NOUN
gujaf-91	91	5	which	which	PRON
gujaf-91	91	6	comprised	comprise	VERB
gujaf-91	91	7	two	two	NUM
gujaf-91	91	8	axes	axis	NOUN
gujaf-91	91	9	;	;	PUNCT
gujaf-91	91	10	the	the	DET
gujaf-91	91	11	first	first	ADJ
gujaf-91	91	12	axis	axis	NOUN
gujaf-91	91	13	contains	contain	VERB
gujaf-91	91	14	69	69	NUM
gujaf-91	91	15	questions	question	NOUN
gujaf-91	91	16	and	and	CCONJ
gujaf-91	91	17	the	the	DET
gujaf-91	91	18	second	second	ADJ
gujaf-91	91	19	16	16	NUM
gujaf-91	91	20	questions	question	NOUN
gujaf-91	91	21	.	.	PUNCT
gujaf-91	92	1	the	the	DET
gujaf-91	92	2	simple	simple	ADJ
gujaf-91	92	3	linear	linear	ADJ
gujaf-91	92	4	regression	regression	NOUN
gujaf-91	92	5	analysis	analysis	NOUN
gujaf-91	92	6	was	be	AUX
gujaf-91	92	7	employed	employ	VERB
gujaf-91	92	8	which	which	PRON
gujaf-91	92	9	(	(	PUNCT
gujaf-91	92	10	r	r	NOUN
gujaf-91	92	11	2	2	NUM
gujaf-91	92	12	)	)	PUNCT
gujaf-91	92	13	amounted	amount	VERB
gujaf-91	92	14	to	to	ADP
gujaf-91	92	15	(	(	PUNCT
gujaf-91	92	16	0.12	0.12	NUM
gujaf-91	92	17	)	)	PUNCT
gujaf-91	92	18	and	and	CCONJ
gujaf-91	92	19	p	p	NOUN
gujaf-91	92	20	value	value	NOUN
gujaf-91	92	21	derived	derive	VERB
gujaf-91	92	22	from	from	ADP
gujaf-91	92	23	this	this	DET
gujaf-91	92	24	relationship	relationship	NOUN
gujaf-91	92	25	was	be	AUX
gujaf-91	92	26	(	(	PUNCT
gujaf-91	92	27	0.965	0.965	NUM
gujaf-91	92	28	)	)	PUNCT
gujaf-91	92	29	.	.	PUNCT
gujaf-91	93	1	the	the	DET
gujaf-91	93	2	study	study	NOUN
gujaf-91	93	3	finds	find	VERB
gujaf-91	93	4	that	that	SCONJ
gujaf-91	93	5	there	there	PRON
gujaf-91	93	6	is	be	VERB
gujaf-91	93	7	no	no	DET
gujaf-91	93	8	statistically	statistically	ADV
gujaf-91	93	9	significant	significant	ADJ
gujaf-91	93	10	impact	impact	NOUN
gujaf-91	93	11	of	of	ADP
gujaf-91	93	12	joint	joint	ADJ
gujaf-91	93	13	audit	audit	NOUN
gujaf-91	93	14	on	on	ADP
gujaf-91	93	15	detecting	detect	VERB
gujaf-91	93	16	fraud	fraud	NOUN
gujaf-91	93	17	in	in	ADP
gujaf-91	93	18	financial	financial	ADJ
gujaf-91	93	19	statements	statement	NOUN
gujaf-91	93	20	.	.	PUNCT
gujaf-91	94	1	however	however	ADV
gujaf-91	94	2	,	,	PUNCT
gujaf-91	94	3	the	the	DET
gujaf-91	94	4	study	study	NOUN
gujaf-91	94	5	did	do	AUX
gujaf-91	94	6	not	not	PART
gujaf-91	94	7	include	include	VERB
gujaf-91	94	8	sample	sample	NOUN
gujaf-91	94	9	size	size	NOUN
gujaf-91	94	10	and	and	CCONJ
gujaf-91	94	11	the	the	DET
gujaf-91	94	12	questionnaire	questionnaire	NOUN
gujaf-91	94	13	is	be	AUX
gujaf-91	94	14	not	not	PART
gujaf-91	94	15	available	available	ADJ
gujaf-91	94	16	to	to	ADP
gujaf-91	94	17	public	public	ADJ
gujaf-91	94	18	.	.	PUNCT
gujaf-91	95	1	2.2	2.2	NUM
gujaf-91	95	2	audit	audit	NOUN
gujaf-91	95	3	committee	committee	NOUN
gujaf-91	95	4	and	and	CCONJ
gujaf-91	95	5	fraudulent	fraudulent	ADJ
gujaf-91	95	6	financial	financial	ADJ
gujaf-91	95	7	reporting	reporting	NOUN
gujaf-91	95	8	kamarudin	kamarudin	PROPN
gujaf-91	95	9	&	&	CCONJ
gujaf-91	95	10	wan	wan	PROPN
gujaf-91	95	11	ismail	ismail	PROPN
gujaf-91	95	12	(	(	PUNCT
gujaf-91	95	13	2014	2014	NUM
gujaf-91	95	14	)	)	PUNCT
gujaf-91	95	15	the	the	DET
gujaf-91	95	16	effects	effect	NOUN
gujaf-91	95	17	of	of	ADP
gujaf-91	95	18	the	the	DET
gujaf-91	95	19	audit	audit	NOUN
gujaf-91	95	20	committee	committee	NOUN
gujaf-91	95	21	(	(	PUNCT
gujaf-91	95	22	independence	independence	NOUN
gujaf-91	95	23	of	of	ADP
gujaf-91	95	24	the	the	DET
gujaf-91	95	25	audit	audit	NOUN
gujaf-91	95	26	committee	committee	NOUN
gujaf-91	95	27	,	,	PUNCT
gujaf-91	95	28	financial	financial	ADJ
gujaf-91	95	29	experience	experience	NOUN
gujaf-91	95	30	,	,	PUNCT
gujaf-91	95	31	number	number	NOUN
gujaf-91	95	32	of	of	ADP
gujaf-91	95	33	meetings	meeting	NOUN
gujaf-91	95	34	,	,	PUNCT
gujaf-91	95	35	gender	gender	NOUN
gujaf-91	95	36	balance	balance	NOUN
gujaf-91	95	37	and	and	CCONJ
gujaf-91	95	38	ethnic	ethnic	ADJ
gujaf-91	95	39	composition	composition	NOUN
gujaf-91	95	40	)	)	PUNCT
gujaf-91	95	41	and	and	CCONJ
gujaf-91	95	42	the	the	DET
gujaf-91	95	43	potential	potential	NOUN
gujaf-91	95	44	for	for	ADP
gujaf-91	95	45	misleading	mislead	VERB
gujaf-91	95	46	financial	financial	ADJ
gujaf-91	95	47	statements	statement	NOUN
gujaf-91	95	48	are	be	AUX
gujaf-91	95	49	both	both	DET
gujaf-91	95	50	qualities	quality	NOUN
gujaf-91	95	51	.	.	PUNCT
gujaf-91	96	1	the	the	DET
gujaf-91	96	2	collection	collection	NOUN
gujaf-91	96	3	includes	include	VERB
gujaf-91	96	4	116	116	NUM
gujaf-91	96	5	fraudulent	fraudulent	ADJ
gujaf-91	96	6	and	and	CCONJ
gujaf-91	96	7	non	non	ADJ
gujaf-91	96	8	-	-	ADJ
gujaf-91	96	9	fraudulent	fraudulent	ADJ
gujaf-91	96	10	companies	company	NOUN
gujaf-91	96	11	listed	list	VERB
gujaf-91	96	12	on	on	ADP
gujaf-91	96	13	bursa	bursa	PROPN
gujaf-91	96	14	malaysia	malaysia	PROPN
gujaf-91	96	15	from	from	ADP
gujaf-91	96	16	2005	2005	NUM
gujaf-91	96	17	to	to	ADP
gujaf-91	96	18	2010	2010	NUM
gujaf-91	96	19	.	.	PUNCT
gujaf-91	97	1	the	the	DET
gujaf-91	97	2	method	method	NOUN
gujaf-91	97	3	of	of	ADP
gujaf-91	97	4	analysis	analysis	NOUN
gujaf-91	97	5	used	use	VERB
gujaf-91	97	6	was	be	AUX
gujaf-91	97	7	logistic	logistic	ADJ
gujaf-91	97	8	regression	regression	NOUN
gujaf-91	97	9	.	.	PUNCT
gujaf-91	98	1	the	the	DET
gujaf-91	98	2	findings	finding	NOUN
gujaf-91	98	3	of	of	ADP
gujaf-91	98	4	this	this	DET
gujaf-91	98	5	analysis	analysis	NOUN
gujaf-91	98	6	show	show	VERB
gujaf-91	98	7	that	that	SCONJ
gujaf-91	98	8	the	the	DET
gujaf-91	98	9	integrity	integrity	NOUN
gujaf-91	98	10	of	of	ADP
gujaf-91	98	11	the	the	DET
gujaf-91	98	12	audit	audit	NOUN
gujaf-91	98	13	committee	committee	NOUN
gujaf-91	98	14	is	be	AUX
gujaf-91	98	15	positively	positively	ADV
gujaf-91	98	16	linked	link	VERB
gujaf-91	98	17	to	to	ADP
gujaf-91	98	18	false	false	ADJ
gujaf-91	98	19	financial	financial	ADJ
gujaf-91	98	20	statements	statement	NOUN
gujaf-91	98	21	.	.	PUNCT
gujaf-91	99	1	the	the	PRON
gujaf-91	99	2	higher	high	ADJ
gujaf-91	99	3	the	the	DET
gujaf-91	99	4	number	number	NOUN
gujaf-91	99	5	of	of	ADP
gujaf-91	99	6	independent	independent	ADJ
gujaf-91	99	7	or	or	CCONJ
gujaf-91	99	8	non	non	ADJ
gujaf-91	99	9	-	-	ADJ
gujaf-91	99	10	commissioned	commission	VERB
gujaf-91	99	11	directors	director	NOUN
gujaf-91	99	12	,	,	PUNCT
gujaf-91	99	13	the	the	PRON
gujaf-91	99	14	higher	high	ADJ
gujaf-91	99	15	the	the	DET
gujaf-91	99	16	risk	risk	NOUN
gujaf-91	99	17	of	of	ADP
gujaf-91	99	18	financial	financial	ADJ
gujaf-91	99	19	misconduct	misconduct	NOUN
gujaf-91	99	20	,	,	PUNCT
gujaf-91	99	21	and	and	CCONJ
gujaf-91	99	22	vice	vice	ADV
gujaf-91	99	23	versa	versa	ADV
gujaf-91	99	24	.	.	PUNCT
gujaf-91	100	1	the	the	DET
gujaf-91	100	2	findings	finding	NOUN
gujaf-91	100	3	further	far	ADV
gujaf-91	100	4	reveal	reveal	VERB
gujaf-91	100	5	that	that	SCONJ
gujaf-91	100	6	the	the	DET
gujaf-91	100	7	expertise	expertise	NOUN
gujaf-91	100	8	of	of	ADP
gujaf-91	100	9	the	the	DET
gujaf-91	100	10	audit	audit	NOUN
gujaf-91	100	11	committee	committee	NOUN
gujaf-91	100	12	members	member	NOUN
gujaf-91	100	13	is	be	AUX
gujaf-91	100	14	adversely	adversely	ADV
gujaf-91	100	15	linked	link	VERB
gujaf-91	100	16	to	to	ADP
gujaf-91	100	17	corporate	corporate	ADJ
gujaf-91	100	18	crime	crime	NOUN
gujaf-91	100	19	.	.	PUNCT
gujaf-91	101	1	this	this	PRON
gujaf-91	101	2	means	mean	VERB
gujaf-91	101	3	that	that	SCONJ
gujaf-91	101	4	since	since	SCONJ
gujaf-91	101	5	members	member	NOUN
gujaf-91	101	6	of	of	ADP
gujaf-91	101	7	the	the	DET
gujaf-91	101	8	audit	audit	NOUN
gujaf-91	101	9	7	7	NUM
gujaf-91	101	10	committee	committee	NOUN
gujaf-91	101	11	are	be	AUX
gujaf-91	101	12	financially	financially	ADV
gujaf-91	101	13	literate	literate	ADJ
gujaf-91	101	14	,	,	PUNCT
gujaf-91	101	15	they	they	PRON
gujaf-91	101	16	are	be	AUX
gujaf-91	101	17	more	more	ADV
gujaf-91	101	18	able	able	ADJ
gujaf-91	101	19	to	to	PART
gujaf-91	101	20	curb	curb	VERB
gujaf-91	101	21	dishonest	dishonest	ADJ
gujaf-91	101	22	financial	financial	ADJ
gujaf-91	101	23	statements	statement	NOUN
gujaf-91	101	24	.	.	PUNCT
gujaf-91	102	1	however	however	ADV
gujaf-91	102	2	,	,	PUNCT
gujaf-91	102	3	reports	report	NOUN
gujaf-91	102	4	on	on	ADP
gujaf-91	102	5	the	the	DET
gujaf-91	102	6	number	number	NOUN
gujaf-91	102	7	of	of	ADP
gujaf-91	102	8	meetings	meeting	NOUN
gujaf-91	102	9	of	of	ADP
gujaf-91	102	10	the	the	DET
gujaf-91	102	11	audit	audit	NOUN
gujaf-91	102	12	committee	committee	NOUN
gujaf-91	102	13	,	,	PUNCT
gujaf-91	102	14	gender	gender	NOUN
gujaf-91	102	15	and	and	CCONJ
gujaf-91	102	16	race	race	NOUN
gujaf-91	102	17	suggest	suggest	VERB
gujaf-91	102	18	that	that	SCONJ
gujaf-91	102	19	there	there	PRON
gujaf-91	102	20	is	be	VERB
gujaf-91	102	21	no	no	DET
gujaf-91	102	22	association	association	NOUN
gujaf-91	102	23	between	between	ADP
gujaf-91	102	24	these	these	DET
gujaf-91	102	25	factors	factor	NOUN
gujaf-91	102	26	and	and	CCONJ
gujaf-91	102	27	corporate	corporate	ADJ
gujaf-91	102	28	fraud	fraud	NOUN
gujaf-91	102	29	.	.	PUNCT
gujaf-91	103	1	the	the	DET
gujaf-91	103	2	outcome	outcome	NOUN
gujaf-91	103	3	of	of	ADP
gujaf-91	103	4	this	this	DET
gujaf-91	103	5	analysis	analysis	NOUN
gujaf-91	103	6	is	be	AUX
gujaf-91	103	7	stable	stable	ADJ
gujaf-91	103	8	after	after	ADP
gujaf-91	103	9	monitoring	monitor	VERB
gujaf-91	103	10	for	for	ADP
gujaf-91	103	11	other	other	ADJ
gujaf-91	103	12	firm	firm	ADJ
gujaf-91	103	13	-	-	PUNCT
gujaf-91	103	14	specific	specific	ADJ
gujaf-91	103	15	impacts	impact	NOUN
gujaf-91	103	16	.	.	PUNCT
gujaf-91	104	1	marzuki1	marzuki1	NOUN
gujaf-91	104	2	,	,	PUNCT
gujaf-91	104	3	haji	haji	PROPN
gujaf-91	104	4	-	-	PUNCT
gujaf-91	104	5	abdullah	abdullah	PROPN
gujaf-91	104	6	,	,	PUNCT
gujaf-91	104	7	othman	othman	PROPN
gujaf-91	104	8	,	,	PUNCT
gujaf-91	104	9	abdulwahab	abdulwahab	PROPN
gujaf-91	104	10	&	&	CCONJ
gujaf-91	104	11	harymawan	harymawan	PROPN
gujaf-91	104	12	(	(	PUNCT
gujaf-91	104	13	2019	2019	NUM
gujaf-91	104	14	)	)	PUNCT
gujaf-91	104	15	conducted	conduct	VERB
gujaf-91	104	16	study	study	NOUN
gujaf-91	104	17	on	on	ADP
gujaf-91	104	18	audit	audit	NOUN
gujaf-91	104	19	committee	committee	NOUN
gujaf-91	104	20	characteristics	characteristic	NOUN
gujaf-91	104	21	,	,	PUNCT
gujaf-91	104	22	board	board	NOUN
gujaf-91	104	23	diversity	diversity	NOUN
gujaf-91	104	24	,	,	PUNCT
gujaf-91	104	25	and	and	CCONJ
gujaf-91	104	26	fraudulent	fraudulent	ADJ
gujaf-91	104	27	financial	financial	ADJ
gujaf-91	104	28	reporting	reporting	NOUN
gujaf-91	104	29	.	.	PUNCT
gujaf-91	105	1	based	base	VERB
gujaf-91	105	2	on	on	ADP
gujaf-91	105	3	a	a	DET
gujaf-91	105	4	paired	pair	VERB
gujaf-91	105	5	pair	pair	NOUN
gujaf-91	105	6	of	of	ADP
gujaf-91	105	7	64	64	NUM
gujaf-91	105	8	findings	finding	NOUN
gujaf-91	105	9	for	for	ADP
gujaf-91	105	10	the	the	DET
gujaf-91	105	11	years	year	NOUN
gujaf-91	105	12	2002–2014	2002–2014	NUM
gujaf-91	105	13	,	,	PUNCT
gujaf-91	105	14	the	the	DET
gujaf-91	105	15	report	report	NOUN
gujaf-91	105	16	followed	follow	VERB
gujaf-91	105	17	two	two	NUM
gujaf-91	105	18	-	-	PUNCT
gujaf-91	105	19	stage	stage	NOUN
gujaf-91	105	20	least	least	ADJ
gujaf-91	105	21	squares	square	NOUN
gujaf-91	105	22	.	.	PUNCT
gujaf-91	106	1	the	the	DET
gujaf-91	106	2	report	report	NOUN
gujaf-91	106	3	considers	consider	VERB
gujaf-91	106	4	little	little	ADJ
gujaf-91	106	5	data	datum	NOUN
gujaf-91	106	6	suggesting	suggest	VERB
gujaf-91	106	7	that	that	SCONJ
gujaf-91	106	8	the	the	DET
gujaf-91	106	9	features	feature	NOUN
gujaf-91	106	10	of	of	ADP
gujaf-91	106	11	the	the	DET
gujaf-91	106	12	audit	audit	NOUN
gujaf-91	106	13	committee	committee	NOUN
gujaf-91	106	14	matter	matter	NOUN
gujaf-91	106	15	.	.	PUNCT
gujaf-91	107	1	however	however	ADV
gujaf-91	107	2	,	,	PUNCT
gujaf-91	107	3	the	the	DET
gujaf-91	107	4	report	report	NOUN
gujaf-91	107	5	found	find	VERB
gujaf-91	107	6	that	that	SCONJ
gujaf-91	107	7	there	there	PRON
gujaf-91	107	8	was	be	VERB
gujaf-91	107	9	a	a	DET
gujaf-91	107	10	negative	negative	ADJ
gujaf-91	107	11	association	association	NOUN
gujaf-91	107	12	between	between	ADP
gujaf-91	107	13	the	the	DET
gujaf-91	107	14	number	number	NOUN
gujaf-91	107	15	of	of	ADP
gujaf-91	107	16	female	female	ADJ
gujaf-91	107	17	directors	director	NOUN
gujaf-91	107	18	and	and	CCONJ
gujaf-91	107	19	the	the	DET
gujaf-91	107	20	risk	risk	NOUN
gujaf-91	107	21	of	of	ADP
gujaf-91	107	22	fraud	fraud	NOUN
gujaf-91	107	23	.	.	PUNCT
gujaf-91	108	1	the	the	DET
gujaf-91	108	2	results	result	NOUN
gujaf-91	108	3	show	show	VERB
gujaf-91	108	4	the	the	DET
gujaf-91	108	5	relevance	relevance	NOUN
gujaf-91	108	6	of	of	ADP
gujaf-91	108	7	the	the	DET
gujaf-91	108	8	success	success	NOUN
gujaf-91	108	9	of	of	ADP
gujaf-91	108	10	the	the	DET
gujaf-91	108	11	audit	audit	NOUN
gujaf-91	108	12	committee	committee	NOUN
gujaf-91	108	13	and	and	CCONJ
gujaf-91	108	14	the	the	DET
gujaf-91	108	15	relative	relative	ADJ
gujaf-91	108	16	importance	importance	NOUN
gujaf-91	108	17	of	of	ADP
gujaf-91	108	18	female	female	ADJ
gujaf-91	108	19	directors	director	NOUN
gujaf-91	108	20	in	in	ADP
gujaf-91	108	21	malaysia	malaysia	PROPN
gujaf-91	108	22	.	.	PUNCT
gujaf-91	109	1	uwuigbe	uwuigbe	PROPN
gujaf-91	109	2	,	,	PUNCT
gujaf-91	109	3	olorunshe	olorunshe	NOUN
gujaf-91	109	4	,	,	PUNCT
gujaf-91	109	5	uwuigbe	uwuigbe	NOUN
gujaf-91	109	6	,	,	PUNCT
gujaf-91	109	7	ozordi	ozordi	NOUN
gujaf-91	109	8	,	,	PUNCT
gujaf-91	109	9	asiriuwa	asiriuwa	ADJ
gujaf-91	109	10	,	,	PUNCT
gujaf-91	109	11	asaolu	asaolu	PROPN
gujaf-91	109	12	&	&	CCONJ
gujaf-91	109	13	erin(2019	erin(2019	PRON
gujaf-91	109	14	)	)	PUNCT
gujaf-91	109	15	conducted	conduct	VERB
gujaf-91	109	16	study	study	NOUN
gujaf-91	109	17	on	on	ADP
gujaf-91	109	18	corporate	corporate	ADJ
gujaf-91	109	19	governance	governance	NOUN
gujaf-91	109	20	and	and	CCONJ
gujaf-91	109	21	financial	financial	ADJ
gujaf-91	109	22	statement	statement	NOUN
gujaf-91	109	23	fraud	fraud	NOUN
gujaf-91	109	24	among	among	ADP
gujaf-91	109	25	listed	list	VERB
gujaf-91	109	26	firms	firm	NOUN
gujaf-91	109	27	in	in	ADP
gujaf-91	109	28	nigeria	nigeria	PROPN
gujaf-91	109	29	.	.	PUNCT
gujaf-91	110	1	for	for	ADP
gujaf-91	110	2	the	the	DET
gujaf-91	110	3	period	period	NOUN
gujaf-91	110	4	2012	2012	NUM
gujaf-91	110	5	-	-	SYM
gujaf-91	110	6	2016	2016	NUM
gujaf-91	110	7	,	,	PUNCT
gujaf-91	110	8	the	the	DET
gujaf-91	110	9	population	population	NOUN
gujaf-91	110	10	of	of	ADP
gujaf-91	110	11	122	122	NUM
gujaf-91	110	12	non	non	ADJ
gujaf-91	110	13	-	-	ADJ
gujaf-91	110	14	financial	financial	ADJ
gujaf-91	110	15	companies	company	NOUN
gujaf-91	110	16	registered	register	VERB
gujaf-91	110	17	on	on	ADP
gujaf-91	110	18	nigeria	nigeria	PROPN
gujaf-91	110	19	's	's	PART
gujaf-91	110	20	stock	stock	NOUN
gujaf-91	110	21	exchange	exchange	NOUN
gujaf-91	110	22	was	be	AUX
gujaf-91	110	23	reduced	reduce	VERB
gujaf-91	110	24	to	to	ADP
gujaf-91	110	25	20	20	NUM
gujaf-91	110	26	firms	firm	NOUN
gujaf-91	110	27	using	use	VERB
gujaf-91	110	28	the	the	DET
gujaf-91	110	29	rule	rule	NOUN
gujaf-91	110	30	of	of	ADP
gujaf-91	110	31	thumb	thumb	NOUN
gujaf-91	110	32	based	base	VERB
gujaf-91	110	33	on	on	ADP
gujaf-91	110	34	stratified	stratified	ADJ
gujaf-91	110	35	and	and	CCONJ
gujaf-91	110	36	basic	basic	ADJ
gujaf-91	110	37	random	random	ADJ
gujaf-91	110	38	technique	technique	NOUN
gujaf-91	110	39	.	.	PUNCT
gujaf-91	111	1	the	the	DET
gujaf-91	111	2	data	data	NOUN
gujaf-91	111	3	analysis	analysis	NOUN
gujaf-91	111	4	approach	approach	NOUN
gujaf-91	111	5	is	be	AUX
gujaf-91	111	6	the	the	DET
gujaf-91	111	7	regression	regression	NOUN
gujaf-91	111	8	of	of	ADP
gujaf-91	111	9	the	the	DET
gujaf-91	111	10	panel	panel	NOUN
gujaf-91	111	11	.	.	PUNCT
gujaf-91	112	1	the	the	DET
gujaf-91	112	2	contingent	contingent	ADJ
gujaf-91	112	3	variable	variable	NOUN
gujaf-91	112	4	,	,	PUNCT
gujaf-91	112	5	deception	deception	NOUN
gujaf-91	112	6	in	in	ADP
gujaf-91	112	7	the	the	DET
gujaf-91	112	8	financial	financial	ADJ
gujaf-91	112	9	statement	statement	NOUN
gujaf-91	112	10	,	,	PUNCT
gujaf-91	112	11	was	be	AUX
gujaf-91	112	12	calculated	calculate	VERB
gujaf-91	112	13	using	use	VERB
gujaf-91	112	14	the	the	DET
gujaf-91	112	15	beneish	beneish	ADJ
gujaf-91	112	16	m	m	PROPN
gujaf-91	112	17	-	-	PUNCT
gujaf-91	112	18	score	score	NOUN
gujaf-91	112	19	formula	formula	NOUN
gujaf-91	112	20	,	,	PUNCT
gujaf-91	112	21	while	while	SCONJ
gujaf-91	112	22	the	the	DET
gujaf-91	112	23	independent	independent	ADJ
gujaf-91	112	24	variable	variable	NOUN
gujaf-91	112	25	was	be	AUX
gujaf-91	112	26	measured	measure	VERB
gujaf-91	112	27	using	use	VERB
gujaf-91	112	28	the	the	DET
gujaf-91	112	29	independence	independence	NOUN
gujaf-91	112	30	of	of	ADP
gujaf-91	112	31	the	the	DET
gujaf-91	112	32	audit	audit	NOUN
gujaf-91	112	33	committee	committee	NOUN
gujaf-91	112	34	,	,	PUNCT
gujaf-91	112	35	the	the	DET
gujaf-91	112	36	board	board	NOUN
gujaf-91	112	37	structure	structure	NOUN
gujaf-91	112	38	.	.	PUNCT
gujaf-91	113	1	the	the	DET
gujaf-91	113	2	findings	finding	NOUN
gujaf-91	113	3	indicate	indicate	VERB
gujaf-91	113	4	that	that	SCONJ
gujaf-91	113	5	there	there	PRON
gujaf-91	113	6	is	be	VERB
gujaf-91	113	7	a	a	DET
gujaf-91	113	8	negligible	negligible	ADJ
gujaf-91	113	9	correlation	correlation	NOUN
gujaf-91	113	10	between	between	ADP
gujaf-91	113	11	the	the	DET
gujaf-91	113	12	discretion	discretion	NOUN
gujaf-91	113	13	of	of	ADP
gujaf-91	113	14	the	the	DET
gujaf-91	113	15	audit	audit	NOUN
gujaf-91	113	16	committee	committee	NOUN
gujaf-91	113	17	,	,	PUNCT
gujaf-91	113	18	the	the	DET
gujaf-91	113	19	makeup	makeup	NOUN
gujaf-91	113	20	of	of	ADP
gujaf-91	113	21	the	the	DET
gujaf-91	113	22	board	board	NOUN
gujaf-91	113	23	and	and	CCONJ
gujaf-91	113	24	the	the	DET
gujaf-91	113	25	wrongdoing	wrongdoing	NOUN
gujaf-91	113	26	in	in	ADP
gujaf-91	113	27	the	the	DET
gujaf-91	113	28	financial	financial	ADJ
gujaf-91	113	29	statements	statement	NOUN
gujaf-91	113	30	.	.	PUNCT
gujaf-91	114	1	2.3	2.3	NUM
gujaf-91	114	2	audit	audit	NOUN
gujaf-91	114	3	process	process	NOUN
gujaf-91	114	4	and	and	CCONJ
gujaf-91	114	5	fraudulent	fraudulent	ADJ
gujaf-91	114	6	financial	financial	ADJ
gujaf-91	114	7	reporting	reporting	NOUN
gujaf-91	114	8	audit	audit	NOUN
gujaf-91	114	9	process	process	NOUN
gujaf-91	114	10	could	could	AUX
gujaf-91	114	11	be	be	AUX
gujaf-91	114	12	express	express	ADJ
gujaf-91	114	13	as	as	ADP
gujaf-91	114	14	any	any	DET
gujaf-91	114	15	methods	method	NOUN
gujaf-91	114	16	or	or	CCONJ
gujaf-91	114	17	technique	technique	NOUN
gujaf-91	114	18	used	use	VERB
gujaf-91	114	19	by	by	ADP
gujaf-91	114	20	the	the	DET
gujaf-91	114	21	auditors	auditor	NOUN
gujaf-91	114	22	in	in	ADP
gujaf-91	114	23	the	the	DET
gujaf-91	114	24	process	process	NOUN
gujaf-91	114	25	of	of	ADP
gujaf-91	114	26	performing	perform	VERB
gujaf-91	114	27	their	their	PRON
gujaf-91	114	28	duties	duty	NOUN
gujaf-91	114	29	as	as	ADP
gujaf-91	114	30	auditors	auditor	NOUN
gujaf-91	114	31	as	as	SCONJ
gujaf-91	114	32	express	express	ADJ
gujaf-91	114	33	by	by	ADP
gujaf-91	114	34	asare	asare	PROPN
gujaf-91	114	35	,	,	PUNCT
gujaf-91	114	36	wright	wright	PROPN
gujaf-91	114	37	and	and	CCONJ
gujaf-91	114	38	zimbelman	zimbelman	PROPN
gujaf-91	114	39	(	(	PUNCT
gujaf-91	114	40	2015	2015	NUM
gujaf-91	114	41	)	)	PUNCT
gujaf-91	114	42	.	.	PUNCT
gujaf-91	115	1	these	these	DET
gujaf-91	115	2	process	process	NOUN
gujaf-91	115	3	or	or	CCONJ
gujaf-91	115	4	techniques	technique	NOUN
gujaf-91	115	5	include	include	VERB
gujaf-91	115	6	and	and	CCONJ
gujaf-91	115	7	not	not	PART
gujaf-91	115	8	limited	limit	VERB
gujaf-91	115	9	to	to	ADP
gujaf-91	115	10	:	:	PUNCT
gujaf-91	115	11	understanding	understand	VERB
gujaf-91	115	12	the	the	DET
gujaf-91	115	13	business	business	NOUN
gujaf-91	115	14	of	of	ADP
gujaf-91	115	15	the	the	DET
gujaf-91	115	16	client	client	NOUN
gujaf-91	115	17	,	,	PUNCT
gujaf-91	115	18	the	the	DET
gujaf-91	115	19	assessment	assessment	NOUN
gujaf-91	115	20	of	of	ADP
gujaf-91	115	21	the	the	DET
gujaf-91	115	22	risk	risk	NOUN
gujaf-91	115	23	associated	associate	VERB
gujaf-91	115	24	with	with	ADP
gujaf-91	115	25	the	the	DET
gujaf-91	115	26	fraud	fraud	NOUN
gujaf-91	115	27	,	,	PUNCT
gujaf-91	115	28	the	the	DET
gujaf-91	115	29	designation	designation	NOUN
gujaf-91	115	30	as	as	ADV
gujaf-91	115	31	well	well	ADV
gujaf-91	115	32	as	as	ADP
gujaf-91	115	33	the	the	DET
gujaf-91	115	34	execution	execution	NOUN
gujaf-91	115	35	of	of	ADP
gujaf-91	115	36	audit	audit	NOUN
gujaf-91	115	37	test	test	NOUN
gujaf-91	115	38	,	,	PUNCT
gujaf-91	115	39	the	the	DET
gujaf-91	115	40	solving	solving	NOUN
gujaf-91	115	41	of	of	ADP
gujaf-91	115	42	issues	issue	NOUN
gujaf-91	115	43	surrounding	surround	VERB
gujaf-91	115	44	the	the	DET
gujaf-91	115	45	audit	audit	NOUN
gujaf-91	115	46	,	,	PUNCT
gujaf-91	115	47	and	and	CCONJ
gujaf-91	115	48	finally	finally	ADV
gujaf-91	115	49	,	,	PUNCT
gujaf-91	115	50	the	the	DET
gujaf-91	115	51	consultations	consultation	NOUN
gujaf-91	115	52	of	of	ADP
gujaf-91	115	53	experts	expert	NOUN
gujaf-91	115	54	which	which	PRON
gujaf-91	115	55	include	include	VERB
gujaf-91	115	56	forensic	forensic	ADJ
gujaf-91	115	57	auditors	auditor	NOUN
gujaf-91	115	58	(	(	PUNCT
gujaf-91	115	59	asare	asare	PROPN
gujaf-91	115	60	,	,	PUNCT
gujaf-91	115	61	wright	wright	PROPN
gujaf-91	115	62	&	&	CCONJ
gujaf-91	115	63	zimbelman	zimbelman	PROPN
gujaf-91	115	64	2015	2015	NUM
gujaf-91	115	65	)	)	PUNCT
gujaf-91	115	66	.	.	PUNCT
gujaf-91	116	1	these	these	PRON
gujaf-91	116	2	are	be	AUX
gujaf-91	116	3	key	key	ADJ
gujaf-91	116	4	elements	element	NOUN
gujaf-91	116	5	of	of	ADP
gujaf-91	116	6	fraud	fraud	NOUN
gujaf-91	116	7	detection	detection	NOUN
gujaf-91	116	8	found	find	VERB
gujaf-91	116	9	in	in	ADP
gujaf-91	116	10	the	the	DET
gujaf-91	116	11	literature	literature	NOUN
gujaf-91	116	12	thus	thus	ADV
gujaf-91	116	13	,	,	PUNCT
gujaf-91	116	14	they	they	PRON
gujaf-91	116	15	are	be	AUX
gujaf-91	116	16	seen	see	VERB
gujaf-91	116	17	as	as	ADP
gujaf-91	116	18	very	very	ADV
gujaf-91	116	19	paramount	paramount	ADJ
gujaf-91	116	20	in	in	ADP
gujaf-91	116	21	auditors	auditor	NOUN
gujaf-91	116	22	’	’	PART
gujaf-91	116	23	detection	detection	NOUN
gujaf-91	116	24	of	of	ADP
gujaf-91	116	25	fraud	fraud	NOUN
gujaf-91	116	26	.	.	PUNCT
gujaf-91	117	1	thus	thus	ADV
gujaf-91	117	2	,	,	PUNCT
gujaf-91	117	3	this	this	DET
gujaf-91	117	4	study	study	NOUN
gujaf-91	117	5	reviewed	review	VERB
gujaf-91	117	6	literature	literature	NOUN
gujaf-91	117	7	on	on	ADP
gujaf-91	117	8	each	each	PRON
gujaf-91	117	9	of	of	ADP
gujaf-91	117	10	the	the	DET
gujaf-91	117	11	said	say	VERB
gujaf-91	117	12	elements	element	NOUN
gujaf-91	117	13	considering	consider	VERB
gujaf-91	117	14	their	their	PRON
gujaf-91	117	15	relationship	relationship	NOUN
gujaf-91	117	16	in	in	ADP
gujaf-91	117	17	respect	respect	NOUN
gujaf-91	117	18	of	of	ADP
gujaf-91	117	19	fraud	fraud	NOUN
gujaf-91	117	20	detection	detection	NOUN
gujaf-91	117	21	.	.	PUNCT
gujaf-91	118	1	some	some	DET
gujaf-91	118	2	researchers	researcher	NOUN
gujaf-91	118	3	argued	argue	VERB
gujaf-91	118	4	that	that	SCONJ
gujaf-91	118	5	understanding	understanding	NOUN
gujaf-91	118	6	of	of	ADP
gujaf-91	118	7	client	client	NOUN
gujaf-91	118	8	’s	’s	PART
gujaf-91	118	9	business	business	NOUN
gujaf-91	118	10	could	could	AUX
gujaf-91	118	11	have	have	VERB
gujaf-91	118	12	an	an	DET
gujaf-91	118	13	influence	influence	NOUN
gujaf-91	118	14	on	on	ADP
gujaf-91	118	15	audit	audit	NOUN
gujaf-91	118	16	failure	failure	NOUN
gujaf-91	118	17	.	.	PUNCT
gujaf-91	119	1	among	among	ADP
gujaf-91	119	2	those	those	PRON
gujaf-91	119	3	that	that	PRON
gujaf-91	119	4	are	be	AUX
gujaf-91	119	5	in	in	ADP
gujaf-91	119	6	some	some	PRON
gujaf-91	119	7	of	of	ADP
gujaf-91	119	8	that	that	DET
gujaf-91	119	9	argument	argument	NOUN
gujaf-91	119	10	include	include	VERB
gujaf-91	119	11	erickson	erickson	PROPN
gujaf-91	119	12	et	et	PROPN
gujaf-91	119	13	al	al	PROPN
gujaf-91	119	14	.	.	PROPN
gujaf-91	120	1	(	(	PUNCT
gujaf-91	120	2	2006	2006	NUM
gujaf-91	120	3	)	)	PUNCT
gujaf-91	120	4	where	where	SCONJ
gujaf-91	120	5	argued	argue	VERB
gujaf-91	120	6	that	that	SCONJ
gujaf-91	120	7	,	,	PUNCT
gujaf-91	120	8	failure	failure	NOUN
gujaf-91	120	9	to	to	PART
gujaf-91	120	10	understand	understand	VERB
gujaf-91	120	11	client	client	NOUN
gujaf-91	120	12	business	business	NOUN
gujaf-91	120	13	could	could	AUX
gujaf-91	120	14	result	result	VERB
gujaf-91	120	15	to	to	ADP
gujaf-91	120	16	prominent	prominent	ADJ
gujaf-91	120	17	audit	audit	NOUN
gujaf-91	120	18	failure	failure	NOUN
gujaf-91	120	19	.	.	PUNCT
gujaf-91	121	1	this	this	PRON
gujaf-91	121	2	could	could	AUX
gujaf-91	121	3	be	be	AUX
gujaf-91	121	4	true	true	ADJ
gujaf-91	121	5	as	as	SCONJ
gujaf-91	121	6	the	the	DET
gujaf-91	121	7	professional	professional	ADJ
gujaf-91	121	8	standards	standard	NOUN
gujaf-91	121	9	also	also	ADV
gujaf-91	121	10	outline	outline	VERB
gujaf-91	121	11	the	the	DET
gujaf-91	121	12	importance	importance	NOUN
gujaf-91	121	13	of	of	ADP
gujaf-91	121	14	understanding	understand	VERB
gujaf-91	121	15	an	an	DET
gujaf-91	121	16	audit	audit	NOUN
gujaf-91	121	17	client	client	NOUN
gujaf-91	121	18	’s	’s	PART
gujaf-91	121	19	business	business	NOUN
gujaf-91	121	20	(	(	PUNCT
gujaf-91	121	21	e.g.	e.g.	ADV
gujaf-91	121	22	,	,	PUNCT
gujaf-91	121	23	aicpa	aicpa	PROPN
gujaf-91	121	24	sas	sa	VERB
gujaf-91	121	25	109	109	NUM
gujaf-91	121	26	2006	2006	NUM
gujaf-91	121	27	)	)	PUNCT
gujaf-91	121	28	this	this	PRON
gujaf-91	121	29	is	be	AUX
gujaf-91	121	30	generally	generally	ADV
gujaf-91	121	31	explained	explain	VERB
gujaf-91	121	32	within	within	ADP
gujaf-91	121	33	the	the	DET
gujaf-91	121	34	audit	audit	NOUN
gujaf-91	121	35	approaches	approach	NOUN
gujaf-91	121	36	adopted	adopt	VERB
gujaf-91	121	37	by	by	ADP
gujaf-91	121	38	major	major	ADJ
gujaf-91	121	39	audit	audit	NOUN
gujaf-91	121	40	firms	firm	NOUN
gujaf-91	121	41	some	some	DET
gujaf-91	121	42	decades	decade	NOUN
gujaf-91	121	43	(	(	PUNCT
gujaf-91	121	44	bell	bell	NOUN
gujaf-91	121	45	et	et	PROPN
gujaf-91	121	46	al	al	PROPN
gujaf-91	121	47	.	.	PROPN
gujaf-91	121	48	1997	1997	NUM
gujaf-91	121	49	;	;	PUNCT
gujaf-91	121	50	winograd	winograd	PROPN
gujaf-91	121	51	et	et	PROPN
gujaf-91	121	52	al	al	PROPN
gujaf-91	121	53	.	.	PROPN
gujaf-91	121	54	2000	2000	NUM
gujaf-91	121	55	)	)	PUNCT
gujaf-91	121	56	.	.	PUNCT
gujaf-91	122	1	according	accord	VERB
gujaf-91	122	2	to	to	ADP
gujaf-91	122	3	loebbecke	loebbecke	PROPN
gujaf-91	122	4	et	et	PROPN
gujaf-91	122	5	al	al	PROPN
gujaf-91	122	6	.	.	PROPN
gujaf-91	123	1	(	(	PUNCT
gujaf-91	123	2	1989	1989	NUM
gujaf-91	123	3	)	)	PUNCT
gujaf-91	123	4	,	,	PUNCT
gujaf-91	123	5	when	when	SCONJ
gujaf-91	123	6	fraud	fraud	NOUN
gujaf-91	123	7	risk	risk	NOUN
gujaf-91	123	8	signs	sign	NOUN
gujaf-91	123	9	are	be	AUX
gujaf-91	123	10	present	present	ADJ
gujaf-91	123	11	,	,	PUNCT
gujaf-91	123	12	it	it	PRON
gujaf-91	123	13	is	be	AUX
gujaf-91	123	14	difficult	difficult	ADJ
gujaf-91	123	15	to	to	PART
gujaf-91	123	16	diagnose	diagnose	VERB
gujaf-91	123	17	them	they	PRON
gujaf-91	123	18	,	,	PUNCT
gujaf-91	123	19	and	and	CCONJ
gujaf-91	123	20	brainstorming	brainstorming	NOUN
gujaf-91	123	21	can	can	AUX
gujaf-91	123	22	help	help	VERB
gujaf-91	123	23	auditors	auditor	NOUN
gujaf-91	123	24	in	in	ADP
gujaf-91	123	25	the	the	DET
gujaf-91	123	26	risk	risk	NOUN
gujaf-91	123	27	assessment	assessment	NOUN
gujaf-91	123	28	process	process	NOUN
gujaf-91	123	29	(	(	PUNCT
gujaf-91	123	30	carpenter	carpenter	NOUN
gujaf-91	123	31	2007	2007	NUM
gujaf-91	123	32	)	)	PUNCT
gujaf-91	123	33	.	.	PUNCT
gujaf-91	124	1	auditors	auditor	NOUN
gujaf-91	124	2	'	'	PART
gujaf-91	124	3	judgments	judgment	NOUN
gujaf-91	124	4	of	of	ADP
gujaf-91	124	5	fraud	fraud	NOUN
gujaf-91	124	6	risk	risk	NOUN
gujaf-91	124	7	are	be	AUX
gujaf-91	124	8	biased	bias	VERB
gujaf-91	124	9	(	(	PUNCT
gujaf-91	124	10	see	see	VERB
gujaf-91	124	11	,	,	PUNCT
gujaf-91	124	12	e.g.	e.g.	ADV
gujaf-91	124	13	,	,	PUNCT
gujaf-91	124	14	hoffman	hoffman	NOUN
gujaf-91	124	15	and	and	CCONJ
gujaf-91	124	16	patton	patton	PROPN
gujaf-91	124	17	1997	1997	NUM
gujaf-91	124	18	)	)	PUNCT
gujaf-91	124	19	.	.	PUNCT
gujaf-91	125	1	auditors	auditor	NOUN
gujaf-91	125	2	struggle	struggle	VERB
gujaf-91	125	3	to	to	PART
gujaf-91	125	4	respond	respond	VERB
gujaf-91	125	5	effectively	effectively	ADV
gujaf-91	125	6	to	to	PART
gujaf-91	125	7	risk	risk	VERB
gujaf-91	125	8	variables	variable	NOUN
gujaf-91	125	9	from	from	ADP
gujaf-91	125	10	the	the	DET
gujaf-91	125	11	other	other	ADJ
gujaf-91	125	12	aspects	aspect	NOUN
gujaf-91	125	13	of	of	ADP
gujaf-91	125	14	the	the	DET
gujaf-91	125	15	fraud	fraud	NOUN
gujaf-91	125	16	triangle	triangle	NOUN
gujaf-91	125	17	8	8	NUM
gujaf-91	125	18	because	because	SCONJ
gujaf-91	125	19	they	they	PRON
gujaf-91	125	20	are	be	AUX
gujaf-91	125	21	preoccupied	preoccupy	VERB
gujaf-91	125	22	with	with	ADP
gujaf-91	125	23	attitude	attitude	NOUN
gujaf-91	125	24	and	and	CCONJ
gujaf-91	125	25	rationalization	rationalization	NOUN
gujaf-91	125	26	(	(	PUNCT
gujaf-91	125	27	wilks	wilk	NOUN
gujaf-91	125	28	and	and	CCONJ
gujaf-91	125	29	zimbelman	zimbelman	VERB
gujaf-91	125	30	2004b	2004b	NUM
gujaf-91	125	31	)	)	PUNCT
gujaf-91	125	32	.	.	PUNCT
gujaf-91	126	1	risk	risk	NOUN
gujaf-91	126	2	assessment	assessment	NOUN
gujaf-91	126	3	disintegration	disintegration	NOUN
gujaf-91	126	4	can	can	AUX
gujaf-91	126	5	assist	assist	VERB
gujaf-91	126	6	auditors	auditor	NOUN
gujaf-91	126	7	in	in	ADP
gujaf-91	126	8	being	be	AUX
gujaf-91	126	9	more	more	ADV
gujaf-91	126	10	sensitive	sensitive	ADJ
gujaf-91	126	11	to	to	ADP
gujaf-91	126	12	areas	area	NOUN
gujaf-91	126	13	of	of	ADP
gujaf-91	126	14	fraud	fraud	NOUN
gujaf-91	126	15	risk	risk	NOUN
gujaf-91	126	16	(	(	PUNCT
gujaf-91	126	17	zimbelman	zimbelman	NOUN
gujaf-91	126	18	1997	1997	NUM
gujaf-91	126	19	and	and	CCONJ
gujaf-91	126	20	wilks	wilks	PROPN
gujaf-91	126	21	&	&	CCONJ
gujaf-91	126	22	zimbelman	zimbelman	PROPN
gujaf-91	126	23	2004b	2004b	PROPN
gujaf-91	126	24	)	)	PUNCT
gujaf-91	126	25	.	.	PUNCT
gujaf-91	127	1	furthermore	furthermore	ADV
gujaf-91	127	2	,	,	PUNCT
gujaf-91	127	3	brazel	brazel	PROPN
gujaf-91	127	4	et	et	PROPN
gujaf-91	127	5	al	al	PROPN
gujaf-91	127	6	.	.	PROPN
gujaf-91	127	7	(	(	PUNCT
gujaf-91	127	8	2009	2009	NUM
gujaf-91	127	9	)	)	PUNCT
gujaf-91	127	10	show	show	VERB
gujaf-91	127	11	that	that	SCONJ
gujaf-91	127	12	inconsistencies	inconsistency	NOUN
gujaf-91	127	13	between	between	ADP
gujaf-91	127	14	financial	financial	ADJ
gujaf-91	127	15	and	and	CCONJ
gujaf-91	127	16	non	non	ADJ
gujaf-91	127	17	-	-	ADJ
gujaf-91	127	18	financial	financial	ADJ
gujaf-91	127	19	performance	performance	NOUN
gujaf-91	127	20	might	might	AUX
gujaf-91	127	21	assist	assist	VERB
gujaf-91	127	22	detect	detect	NOUN
gujaf-91	127	23	fraud	fraud	NOUN
gujaf-91	127	24	risk	risk	NOUN
gujaf-91	127	25	when	when	SCONJ
gujaf-91	127	26	such	such	ADJ
gujaf-91	127	27	indicators	indicator	NOUN
gujaf-91	127	28	are	be	AUX
gujaf-91	127	29	available	available	ADJ
gujaf-91	127	30	.	.	PUNCT
gujaf-91	128	1	auditors	auditor	NOUN
gujaf-91	128	2	frequently	frequently	ADV
gujaf-91	128	3	fail	fail	VERB
gujaf-91	128	4	to	to	PART
gujaf-91	128	5	devise	devise	VERB
gujaf-91	128	6	appropriate	appropriate	ADJ
gujaf-91	128	7	tests	test	NOUN
gujaf-91	128	8	for	for	ADP
gujaf-91	128	9	identifying	identify	VERB
gujaf-91	128	10	fraud	fraud	NOUN
gujaf-91	128	11	.	.	PUNCT
gujaf-91	129	1	(	(	PUNCT
gujaf-91	129	2	e.g.	e.g.	ADV
gujaf-91	129	3	,	,	PUNCT
gujaf-91	129	4	zimbelman	zimbelman	NOUN
gujaf-91	129	5	1997	1997	NUM
gujaf-91	129	6	,	,	PUNCT
gujaf-91	129	7	glover	glover	PROPN
gujaf-91	129	8	et	et	PROPN
gujaf-91	129	9	al	al	PROPN
gujaf-91	129	10	.	.	PROPN
gujaf-91	129	11	2003	2003	NUM
gujaf-91	129	12	,	,	PUNCT
gujaf-91	129	13	asare	asare	ADJ
gujaf-91	129	14	and	and	CCONJ
gujaf-91	129	15	wright	wright	PROPN
gujaf-91	129	16	2004	2004	NUM
gujaf-91	129	17	,	,	PUNCT
gujaf-91	129	18	hammersley	hammersley	NOUN
gujaf-91	129	19	et	et	PROPN
gujaf-91	129	20	al	al	PROPN
gujaf-91	129	21	.	.	PROPN
gujaf-91	129	22	2011	2011	NUM
gujaf-91	129	23	)	)	PUNCT
gujaf-91	129	24	.	.	PUNCT
gujaf-91	130	1	according	accord	VERB
gujaf-91	130	2	to	to	ADP
gujaf-91	130	3	some	some	DET
gujaf-91	130	4	researches	research	NOUN
gujaf-91	130	5	,	,	PUNCT
gujaf-91	130	6	auditors	auditor	NOUN
gujaf-91	130	7	appear	appear	VERB
gujaf-91	130	8	to	to	PART
gujaf-91	130	9	respond	respond	VERB
gujaf-91	130	10	to	to	ADP
gujaf-91	130	11	elevated	elevated	ADJ
gujaf-91	130	12	fraud	fraud	NOUN
gujaf-91	130	13	risks	risk	NOUN
gujaf-91	130	14	by	by	ADP
gujaf-91	130	15	using	use	VERB
gujaf-91	130	16	more	more	ADV
gujaf-91	130	17	traditional	traditional	ADJ
gujaf-91	130	18	audit	audit	NOUN
gujaf-91	130	19	techniques	technique	NOUN
gujaf-91	130	20	that	that	PRON
gujaf-91	130	21	are	be	AUX
gujaf-91	130	22	often	often	ADV
gujaf-91	130	23	regarded	regard	VERB
gujaf-91	130	24	as	as	ADP
gujaf-91	130	25	ineffective	ineffective	ADJ
gujaf-91	130	26	in	in	ADP
gujaf-91	130	27	identifying	identify	VERB
gujaf-91	130	28	concealed	conceal	VERB
gujaf-91	130	29	fraud	fraud	NOUN
gujaf-91	130	30	.	.	PUNCT
gujaf-91	131	1	more	more	ADJ
gujaf-91	131	2	recent	recent	ADJ
gujaf-91	131	3	research	research	NOUN
gujaf-91	131	4	has	have	AUX
gujaf-91	131	5	looked	look	VERB
gujaf-91	131	6	at	at	ADP
gujaf-91	131	7	how	how	SCONJ
gujaf-91	131	8	approaches	approach	NOUN
gujaf-91	131	9	like	like	ADP
gujaf-91	131	10	strategic	strategic	ADJ
gujaf-91	131	11	rationale	rationale	NOUN
gujaf-91	131	12	may	may	AUX
gujaf-91	131	13	assist	assist	VERB
gujaf-91	131	14	auditors	auditor	NOUN
gujaf-91	131	15	respond	respond	VERB
gujaf-91	131	16	successfully	successfully	ADV
gujaf-91	131	17	to	to	ADP
gujaf-91	131	18	rising	rise	VERB
gujaf-91	131	19	fraud	fraud	NOUN
gujaf-91	131	20	risk	risk	NOUN
gujaf-91	131	21	by	by	ADP
gujaf-91	131	22	changing	change	VERB
gujaf-91	131	23	the	the	DET
gujaf-91	131	24	concerns	concern	NOUN
gujaf-91	131	25	underpinning	underpin	VERB
gujaf-91	131	26	audit	audit	NOUN
gujaf-91	131	27	tests	test	NOUN
gujaf-91	131	28	by	by	ADP
gujaf-91	131	29	auditors	auditor	NOUN
gujaf-91	131	30	(	(	PUNCT
gujaf-91	131	31	hoffman	hoffman	NOUN
gujaf-91	131	32	and	and	CCONJ
gujaf-91	131	33	zimbelman	zimbelman	PROPN
gujaf-91	131	34	2009	2009	NUM
gujaf-91	131	35	)	)	PUNCT
gujaf-91	131	36	.	.	PUNCT
gujaf-91	132	1	some	some	DET
gujaf-91	132	2	studies	study	NOUN
gujaf-91	132	3	argued	argue	VERB
gujaf-91	132	4	that	that	SCONJ
gujaf-91	132	5	consultation	consultation	NOUN
gujaf-91	132	6	of	of	ADP
gujaf-91	132	7	experts	expert	NOUN
gujaf-91	132	8	could	could	AUX
gujaf-91	132	9	have	have	VERB
gujaf-91	132	10	an	an	DET
gujaf-91	132	11	influence	influence	NOUN
gujaf-91	132	12	on	on	ADP
gujaf-91	132	13	audit	audit	NOUN
gujaf-91	132	14	failure	failure	NOUN
gujaf-91	132	15	as	as	SCONJ
gujaf-91	132	16	argued	argue	VERB
gujaf-91	132	17	by	by	ADP
gujaf-91	132	18	asare	asare	ADJ
gujaf-91	132	19	and	and	CCONJ
gujaf-91	132	20	wright	wright	PROPN
gujaf-91	132	21	(	(	PUNCT
gujaf-91	132	22	2004	2004	NUM
gujaf-91	132	23	)	)	PUNCT
gujaf-91	132	24	where	where	SCONJ
gujaf-91	132	25	they	they	PRON
gujaf-91	132	26	indicated	indicate	VERB
gujaf-91	132	27	that	that	SCONJ
gujaf-91	132	28	auditors	auditor	NOUN
gujaf-91	132	29	are	be	AUX
gujaf-91	132	30	usually	usually	ADV
gujaf-91	132	31	hesitant	hesitant	ADJ
gujaf-91	132	32	to	to	PART
gujaf-91	132	33	contact	contact	VERB
gujaf-91	132	34	fraud	fraud	NOUN
gujaf-91	132	35	experts	expert	NOUN
gujaf-91	132	36	for	for	ADP
gujaf-91	132	37	assistance	assistance	NOUN
gujaf-91	132	38	,	,	PUNCT
gujaf-91	132	39	even	even	ADV
gujaf-91	132	40	when	when	SCONJ
gujaf-91	132	41	assessing	assess	VERB
gujaf-91	132	42	high	high	ADJ
gujaf-91	132	43	risk	risk	NOUN
gujaf-91	132	44	of	of	ADP
gujaf-91	132	45	fraud	fraud	NOUN
gujaf-91	132	46	.	.	PUNCT
gujaf-91	133	1	however	however	ADV
gujaf-91	133	2	,	,	PUNCT
gujaf-91	133	3	asare	asare	ADJ
gujaf-91	133	4	and	and	CCONJ
gujaf-91	133	5	wright	wright	PROPN
gujaf-91	133	6	(	(	PUNCT
gujaf-91	133	7	2014	2014	NUM
gujaf-91	133	8	)	)	PUNCT
gujaf-91	133	9	argued	argue	VERB
gujaf-91	133	10	that	that	SCONJ
gujaf-91	133	11	audits	audits	NOUN
gujaf-91	133	12	there	there	PRON
gujaf-91	133	13	are	be	VERB
gujaf-91	133	14	high	high	ADJ
gujaf-91	133	15	consideration	consideration	NOUN
gujaf-91	133	16	of	of	ADP
gujaf-91	133	17	forensic	forensic	ADJ
gujaf-91	133	18	specialists	specialist	NOUN
gujaf-91	133	19	recently	recently	ADV
gujaf-91	133	20	so	so	SCONJ
gujaf-91	133	21	as	as	SCONJ
gujaf-91	133	22	to	to	PART
gujaf-91	133	23	address	address	VERB
gujaf-91	133	24	the	the	DET
gujaf-91	133	25	problems	problem	NOUN
gujaf-91	133	26	of	of	ADP
gujaf-91	133	27	forensic	forensic	ADJ
gujaf-91	133	28	expertise	expertise	NOUN
gujaf-91	133	29	.	.	PUNCT
gujaf-91	134	1	moreover	moreover	ADV
gujaf-91	134	2	,	,	PUNCT
gujaf-91	134	3	boritz	boritz	PROPN
gujaf-91	134	4	et	et	PROPN
gujaf-91	134	5	al	al	PROPN
gujaf-91	134	6	.	.	PROPN
gujaf-91	135	1	(	(	PUNCT
gujaf-91	135	2	2011	2011	NUM
gujaf-91	135	3	)	)	PUNCT
gujaf-91	135	4	sees	see	VERB
gujaf-91	135	5	the	the	DET
gujaf-91	135	6	need	need	NOUN
gujaf-91	135	7	for	for	ADP
gujaf-91	135	8	specialist	specialist	NOUN
gujaf-91	135	9	on	on	ADP
gujaf-91	135	10	fraud	fraud	NOUN
gujaf-91	135	11	detection	detection	NOUN
gujaf-91	135	12	where	where	SCONJ
gujaf-91	135	13	they	they	PRON
gujaf-91	135	14	argued	argue	VERB
gujaf-91	135	15	that	that	SCONJ
gujaf-91	135	16	fraud	fraud	NOUN
gujaf-91	135	17	specialist	specialist	NOUN
gujaf-91	135	18	’s	’s	PART
gujaf-91	135	19	assistance	assistance	NOUN
gujaf-91	135	20	to	to	ADP
gujaf-91	135	21	auditors	auditor	NOUN
gujaf-91	135	22	in	in	ADP
gujaf-91	135	23	terms	term	NOUN
gujaf-91	135	24	of	of	ADP
gujaf-91	135	25	the	the	DET
gujaf-91	135	26	process	process	NOUN
gujaf-91	135	27	of	of	ADP
gujaf-91	135	28	audit	audit	NOUN
gujaf-91	135	29	planning	planning	NOUN
gujaf-91	135	30	is	be	AUX
gujaf-91	135	31	important	important	ADJ
gujaf-91	135	32	which	which	PRON
gujaf-91	135	33	could	could	AUX
gujaf-91	135	34	likely	likely	ADV
gujaf-91	135	35	bring	bring	VERB
gujaf-91	135	36	positive	positive	ADJ
gujaf-91	135	37	changes	change	NOUN
gujaf-91	135	38	to	to	ADP
gujaf-91	135	39	the	the	DET
gujaf-91	135	40	audit	audit	NOUN
gujaf-91	135	41	plan	plan	NOUN
gujaf-91	135	42	which	which	PRON
gujaf-91	135	43	could	could	AUX
gujaf-91	135	44	also	also	ADV
gujaf-91	135	45	be	be	AUX
gujaf-91	135	46	as	as	ADV
gujaf-91	135	47	effective	effective	ADJ
gujaf-91	135	48	as	as	ADP
gujaf-91	135	49	possible	possible	ADJ
gujaf-91	135	50	than	than	SCONJ
gujaf-91	135	51	been	be	AUX
gujaf-91	135	52	efficient	efficient	ADJ
gujaf-91	135	53	in	in	ADP
gujaf-91	135	54	line	line	NOUN
gujaf-91	135	55	with	with	ADP
gujaf-91	135	56	the	the	DET
gujaf-91	135	57	auditor	auditor	NOUN
gujaf-91	135	58	’s	’s	PART
gujaf-91	135	59	recommendation	recommendation	NOUN
gujaf-91	135	60	.	.	PUNCT
gujaf-91	136	1	one	one	NUM
gujaf-91	136	2	of	of	ADP
gujaf-91	136	3	the	the	DET
gujaf-91	136	4	determinants	determinant	NOUN
gujaf-91	136	5	of	of	ADP
gujaf-91	136	6	audit	audit	NOUN
gujaf-91	136	7	fraud	fraud	NOUN
gujaf-91	136	8	is	be	AUX
gujaf-91	136	9	resolving	resolve	VERB
gujaf-91	136	10	audit	audit	NOUN
gujaf-91	136	11	issues	issue	NOUN
gujaf-91	136	12	as	as	SCONJ
gujaf-91	136	13	argued	argue	VERB
gujaf-91	136	14	by	by	ADP
gujaf-91	136	15	brown	brown	PROPN
gujaf-91	136	16	and	and	CCONJ
gujaf-91	136	17	wright	wright	PROPN
gujaf-91	136	18	(	(	PUNCT
gujaf-91	136	19	2008	2008	NUM
gujaf-91	136	20	)	)	PUNCT
gujaf-91	136	21	.	.	PUNCT
gujaf-91	137	1	these	these	DET
gujaf-91	137	2	processes	process	NOUN
gujaf-91	137	3	include	include	VERB
gujaf-91	137	4	many	many	ADJ
gujaf-91	137	5	parties	party	NOUN
gujaf-91	137	6	where	where	SCONJ
gujaf-91	137	7	communicating	communicate	VERB
gujaf-91	137	8	is	be	AUX
gujaf-91	137	9	paramount	paramount	ADJ
gujaf-91	137	10	among	among	ADP
gujaf-91	137	11	the	the	DET
gujaf-91	137	12	members	member	NOUN
gujaf-91	137	13	of	of	ADP
gujaf-91	137	14	the	the	DET
gujaf-91	137	15	audit	audit	NOUN
gujaf-91	137	16	team	team	NOUN
gujaf-91	137	17	thus	thus	ADV
gujaf-91	137	18	is	be	AUX
gujaf-91	137	19	in	in	ADP
gujaf-91	137	20	addition	addition	NOUN
gujaf-91	137	21	to	to	ADP
gujaf-91	137	22	the	the	DET
gujaf-91	137	23	client	client	NOUN
gujaf-91	137	24	information	information	NOUN
gujaf-91	137	25	(	(	PUNCT
gujaf-91	137	26	brown	brown	PROPN
gujaf-91	137	27	&	&	CCONJ
gujaf-91	137	28	wright	wright	PROPN
gujaf-91	137	29	2008	2008	NUM
gujaf-91	137	30	;	;	PUNCT
gujaf-91	137	31	gibbins	gibbin	VERB
gujaf-91	137	32	et	et	PROPN
gujaf-91	137	33	al	al	PROPN
gujaf-91	137	34	.	.	PROPN
gujaf-91	137	35	2001	2001	NUM
gujaf-91	137	36	)	)	PUNCT
gujaf-91	137	37	.	.	PUNCT
gujaf-91	138	1	thus	thus	ADV
gujaf-91	138	2	,	,	PUNCT
gujaf-91	138	3	many	many	ADJ
gujaf-91	138	4	studies	study	NOUN
gujaf-91	138	5	seen	see	VERB
gujaf-91	138	6	lower	low	ADJ
gujaf-91	138	7	-	-	PUNCT
gujaf-91	138	8	level	level	NOUN
gujaf-91	138	9	auditors	auditor	NOUN
gujaf-91	138	10	as	as	ADP
gujaf-91	138	11	the	the	DET
gujaf-91	138	12	people	people	NOUN
gujaf-91	138	13	who	who	PRON
gujaf-91	138	14	have	have	VERB
gujaf-91	138	15	inadequacy	inadequacy	NOUN
gujaf-91	138	16	of	of	ADP
gujaf-91	138	17	requisite	requisite	ADJ
gujaf-91	138	18	knowledge	knowledge	NOUN
gujaf-91	138	19	associated	associate	VERB
gujaf-91	138	20	to	to	ADP
gujaf-91	138	21	fraud	fraud	VERB
gujaf-91	138	22	,	,	PUNCT
gujaf-91	138	23	consequently	consequently	ADV
gujaf-91	138	24	,	,	PUNCT
gujaf-91	138	25	they	they	PRON
gujaf-91	138	26	seem	seem	VERB
gujaf-91	138	27	to	to	PART
gujaf-91	138	28	fall	fall	VERB
gujaf-91	138	29	as	as	ADP
gujaf-91	138	30	victims	victim	NOUN
gujaf-91	138	31	of	of	ADP
gujaf-91	138	32	circumstances	circumstance	NOUN
gujaf-91	138	33	as	as	SCONJ
gujaf-91	138	34	they	they	PRON
gujaf-91	138	35	are	be	AUX
gujaf-91	138	36	exposed	expose	VERB
gujaf-91	138	37	to	to	ADP
gujaf-91	138	38	fraud	fraud	NOUN
gujaf-91	138	39	(	(	PUNCT
gujaf-91	138	40	kerr	kerr	PROPN
gujaf-91	138	41	&	&	CCONJ
gujaf-91	138	42	murthy	murthy	PROPN
gujaf-91	138	43	2004	2004	NUM
gujaf-91	138	44	;	;	PUNCT
gujaf-91	138	45	knapp	knapp	PROPN
gujaf-91	138	46	&	&	CCONJ
gujaf-91	138	47	knapp	knapp	PROPN
gujaf-91	138	48	2001	2001	NUM
gujaf-91	138	49	)	)	PUNCT
gujaf-91	138	50	.	.	PUNCT
gujaf-91	139	1	furthermore	furthermore	ADV
gujaf-91	139	2	,	,	PUNCT
gujaf-91	139	3	previous	previous	ADJ
gujaf-91	139	4	studies	study	NOUN
gujaf-91	139	5	on	on	ADP
gujaf-91	139	6	auditing	auditing	NOUN
gujaf-91	139	7	revealed	reveal	VERB
gujaf-91	139	8	the	the	DET
gujaf-91	139	9	underlying	underlie	VERB
gujaf-91	139	10	forces	force	NOUN
gujaf-91	139	11	that	that	PRON
gujaf-91	139	12	could	could	AUX
gujaf-91	139	13	exist	exist	VERB
gujaf-91	139	14	on	on	ADP
gujaf-91	139	15	the	the	DET
gujaf-91	139	16	team	team	NOUN
gujaf-91	139	17	of	of	ADP
gujaf-91	139	18	auditors	auditor	NOUN
gujaf-91	139	19	where	where	SCONJ
gujaf-91	139	20	they	they	PRON
gujaf-91	139	21	see	see	VERB
gujaf-91	139	22	it	it	PRON
gujaf-91	139	23	as	as	ADP
gujaf-91	139	24	the	the	DET
gujaf-91	139	25	challenges	challenge	NOUN
gujaf-91	139	26	as	as	ADP
gujaf-91	139	27	the	the	DET
gujaf-91	139	28	senior	senior	ADJ
gujaf-91	139	29	auditors	auditor	NOUN
gujaf-91	139	30	always	always	ADV
gujaf-91	139	31	reviewed	review	VERB
gujaf-91	139	32	the	the	DET
gujaf-91	139	33	work	work	NOUN
gujaf-91	139	34	their	their	PRON
gujaf-91	139	35	subordinate	subordinate	ADJ
gujaf-91	139	36	auditors	auditor	NOUN
gujaf-91	139	37	(	(	PUNCT
gujaf-91	139	38	e.g.	e.g.	ADV
gujaf-91	139	39	rich	rich	ADJ
gujaf-91	139	40	et	et	PROPN
gujaf-91	139	41	al	al	PROPN
gujaf-91	139	42	.	.	PROPN
gujaf-91	139	43	1997	1997	NUM
gujaf-91	139	44	)	)	PUNCT
gujaf-91	139	45	even	even	ADV
gujaf-91	139	46	though	though	SCONJ
gujaf-91	139	47	they	they	PRON
gujaf-91	139	48	reviewed	review	VERB
gujaf-91	139	49	their	their	PRON
gujaf-91	139	50	colleagues	colleague	NOUN
gujaf-91	139	51	however	however	ADV
gujaf-91	139	52	,	,	PUNCT
gujaf-91	139	53	they	they	PRON
gujaf-91	139	54	tend	tend	VERB
gujaf-91	139	55	to	to	PART
gujaf-91	139	56	considered	considered	VERB
gujaf-91	139	57	the	the	DET
gujaf-91	139	58	process	process	NOUN
gujaf-91	139	59	as	as	ADP
gujaf-91	139	60	one	one	NUM
gujaf-91	139	61	this	this	PRON
gujaf-91	139	62	is	be	AUX
gujaf-91	139	63	because	because	SCONJ
gujaf-91	139	64	the	the	DET
gujaf-91	139	65	lower	low	ADJ
gujaf-91	139	66	-	-	PUNCT
gujaf-91	139	67	level	level	NOUN
gujaf-91	139	68	auditors	auditor	NOUN
gujaf-91	139	69	,	,	PUNCT
gujaf-91	139	70	could	could	AUX
gujaf-91	139	71	in	in	ADP
gujaf-91	139	72	the	the	DET
gujaf-91	139	73	process	process	NOUN
gujaf-91	139	74	of	of	ADP
gujaf-91	139	75	the	the	DET
gujaf-91	139	76	audit	audit	NOUN
gujaf-91	139	77	,	,	PUNCT
gujaf-91	139	78	attempt	attempt	VERB
gujaf-91	139	79	to	to	PART
gujaf-91	139	80	persuade	persuade	VERB
gujaf-91	139	81	higher	high	ADJ
gujaf-91	139	82	-	-	PUNCT
gujaf-91	139	83	level	level	NOUN
gujaf-91	139	84	auditors	auditor	NOUN
gujaf-91	139	85	.	.	PUNCT
gujaf-91	140	1	the	the	DET
gujaf-91	140	2	theories	theory	NOUN
gujaf-91	140	3	that	that	PRON
gujaf-91	140	4	underpin	underpin	VERB
gujaf-91	140	5	this	this	DET
gujaf-91	140	6	study	study	NOUN
gujaf-91	140	7	are	be	AUX
gujaf-91	140	8	the	the	DET
gujaf-91	140	9	fraud	fraud	NOUN
gujaf-91	140	10	triangle	triangle	NOUN
gujaf-91	140	11	theory	theory	NOUN
gujaf-91	140	12	,	,	PUNCT
gujaf-91	140	13	the	the	DET
gujaf-91	140	14	fraud	fraud	NOUN
gujaf-91	140	15	diamond	diamond	PROPN
gujaf-91	140	16	theory	theory	NOUN
gujaf-91	140	17	,	,	PUNCT
gujaf-91	140	18	fraud	fraud	PROPN
gujaf-91	140	19	pentagon	pentagon	PROPN
gujaf-91	140	20	theory	theory	NOUN
gujaf-91	140	21	and	and	CCONJ
gujaf-91	140	22	the	the	DET
gujaf-91	140	23	agency	agency	NOUN
gujaf-91	140	24	theory	theory	NOUN
gujaf-91	140	25	9	9	NUM
gujaf-91	140	26	3.methodological	3.methodological	NUM
gujaf-91	140	27	analysis	analysis	NOUN
gujaf-91	140	28	the	the	DET
gujaf-91	140	29	study	study	NOUN
gujaf-91	140	30	is	be	AUX
gujaf-91	140	31	adopts	adopt	VERB
gujaf-91	140	32	survey	survey	NOUN
gujaf-91	140	33	research	research	NOUN
gujaf-91	140	34	design	design	NOUN
gujaf-91	140	35	.	.	PUNCT
gujaf-91	141	1	the	the	DET
gujaf-91	141	2	population	population	NOUN
gujaf-91	141	3	of	of	ADP
gujaf-91	141	4	audit	audit	NOUN
gujaf-91	141	5	staff	staff	NOUN
gujaf-91	141	6	working	work	VERB
gujaf-91	141	7	in	in	ADP
gujaf-91	141	8	audit	audit	NOUN
gujaf-91	141	9	firms	firm	NOUN
gujaf-91	141	10	in	in	ADP
gujaf-91	141	11	nigeria	nigeria	PROPN
gujaf-91	141	12	is	be	AUX
gujaf-91	141	13	unknown	unknown	ADJ
gujaf-91	141	14	and	and	CCONJ
gujaf-91	141	15	so	so	ADV
gujaf-91	141	16	the	the	DET
gujaf-91	141	17	sample	sample	NOUN
gujaf-91	141	18	size	size	NOUN
gujaf-91	141	19	of	of	ADP
gujaf-91	141	20	unknown	unknown	ADJ
gujaf-91	141	21	population	population	NOUN
gujaf-91	141	22	for	for	ADP
gujaf-91	141	23	survey	survey	NOUN
gujaf-91	141	24	study	study	NOUN
gujaf-91	141	25	is	be	AUX
gujaf-91	141	26	calculated	calculate	VERB
gujaf-91	141	27	using	use	VERB
gujaf-91	141	28	g*power	g*power	PROPN
gujaf-91	141	29	(	(	PUNCT
gujaf-91	141	30	www.gpower.com	www.gpower.com	X
gujaf-91	141	31	)	)	PUNCT
gujaf-91	141	32	which	which	PRON
gujaf-91	141	33	minimum	minimum	ADJ
gujaf-91	141	34	sample	sample	NOUN
gujaf-91	141	35	size	size	NOUN
gujaf-91	141	36	is	be	AUX
gujaf-91	141	37	384	384	NUM
gujaf-91	141	38	respondents	respondent	NOUN
gujaf-91	141	39	.	.	PUNCT
gujaf-91	142	1	the	the	DET
gujaf-91	142	2	sample	sample	NOUN
gujaf-91	142	3	size	size	NOUN
gujaf-91	142	4	of	of	ADP
gujaf-91	142	5	384	384	NUM
gujaf-91	142	6	is	be	AUX
gujaf-91	142	7	also	also	ADV
gujaf-91	142	8	adequate	adequate	ADJ
gujaf-91	142	9	based	base	VERB
gujaf-91	142	10	on	on	ADP
gujaf-91	142	11	10	10	NUM
gujaf-91	142	12	times	time	NOUN
gujaf-91	142	13	rule	rule	NOUN
gujaf-91	142	14	(	(	PUNCT
gujaf-91	142	15	barclay	barclay	PROPN
gujaf-91	142	16	,	,	PUNCT
gujaf-91	142	17	higgins	higgins	PROPN
gujaf-91	142	18	,	,	PUNCT
gujaf-91	142	19	&	&	CCONJ
gujaf-91	142	20	thompson	thompson	PROPN
gujaf-91	142	21	,	,	PUNCT
gujaf-91	142	22	1995	1995	NUM
gujaf-91	142	23	)	)	PUNCT
gujaf-91	142	24	when	when	SCONJ
gujaf-91	142	25	using	use	VERB
gujaf-91	142	26	structural	structural	ADJ
gujaf-91	142	27	equation	equation	NOUN
gujaf-91	142	28	modelling	modelling	NOUN
gujaf-91	142	29	for	for	ADP
gujaf-91	142	30	data	datum	NOUN
gujaf-91	142	31	analysis	analysis	NOUN
gujaf-91	142	32	.	.	PUNCT
gujaf-91	143	1	a	a	DET
gujaf-91	143	2	model	model	NOUN
gujaf-91	143	3	of	of	ADP
gujaf-91	143	4	questionnaire	questionnaire	NOUN
gujaf-91	143	5	is	be	AUX
gujaf-91	143	6	adopted	adopt	VERB
gujaf-91	143	7	from	from	ADP
gujaf-91	143	8	research	research	NOUN
gujaf-91	143	9	conducted	conduct	VERB
gujaf-91	143	10	and	and	CCONJ
gujaf-91	143	11	500	500	NUM
gujaf-91	143	12	copies	copy	NOUN
gujaf-91	143	13	of	of	ADP
gujaf-91	143	14	adopted	adopt	VERB
gujaf-91	143	15	questionnaire	questionnaire	NOUN
gujaf-91	143	16	which	which	PRON
gujaf-91	143	17	contains	contain	VERB
gujaf-91	143	18	31	31	NUM
gujaf-91	143	19	items	item	NOUN
gujaf-91	143	20	were	be	AUX
gujaf-91	143	21	administered	administer	VERB
gujaf-91	143	22	to	to	PART
gujaf-91	143	23	audit	audit	NOUN
gujaf-91	143	24	staff	staff	NOUN
gujaf-91	143	25	and	and	CCONJ
gujaf-91	143	26	391	391	NUM
gujaf-91	143	27	copies	copy	NOUN
gujaf-91	143	28	were	be	AUX
gujaf-91	143	29	returned	return	VERB
gujaf-91	143	30	.	.	PUNCT
gujaf-91	144	1	the	the	DET
gujaf-91	144	2	questionnaire	questionnaire	NOUN
gujaf-91	144	3	was	be	AUX
gujaf-91	144	4	the	the	DET
gujaf-91	144	5	main	main	ADJ
gujaf-91	144	6	instrument	instrument	NOUN
gujaf-91	144	7	for	for	ADP
gujaf-91	144	8	data	data	NOUN
gujaf-91	144	9	collection	collection	NOUN
gujaf-91	144	10	and	and	CCONJ
gujaf-91	144	11	adopted	adopt	VERB
gujaf-91	144	12	a	a	DET
gujaf-91	144	13	nine	nine	NUM
gujaf-91	144	14	-	-	PUNCT
gujaf-91	144	15	point	point	NOUN
gujaf-91	144	16	scale	scale	NOUN
gujaf-91	144	17	ranging	range	VERB
gujaf-91	144	18	from	from	ADP
gujaf-91	144	19	1	1	NUM
gujaf-91	144	20	(	(	PUNCT
gujaf-91	144	21	disagree	disagree	NOUN
gujaf-91	144	22	)	)	PUNCT
gujaf-91	144	23	to	to	ADP
gujaf-91	144	24	9	9	NUM
gujaf-91	144	25	(	(	PUNCT
gujaf-91	144	26	agree	agree	NOUN
gujaf-91	144	27	)	)	PUNCT
gujaf-91	144	28	.	.	PUNCT
gujaf-91	145	1	moreover	moreover	ADV
gujaf-91	145	2	,	,	PUNCT
gujaf-91	145	3	the	the	DET
gujaf-91	145	4	study	study	NOUN
gujaf-91	145	5	examines	examine	VERB
gujaf-91	145	6	the	the	DET
gujaf-91	145	7	interactive	interactive	ADJ
gujaf-91	145	8	effect	effect	NOUN
gujaf-91	145	9	of	of	ADP
gujaf-91	145	10	audit	audit	NOUN
gujaf-91	145	11	firm	firm	ADJ
gujaf-91	145	12	and	and	CCONJ
gujaf-91	145	13	audit	audit	NOUN
gujaf-91	145	14	committee	committee	NOUN
gujaf-91	145	15	mediated	mediate	VERB
gujaf-91	145	16	by	by	ADP
gujaf-91	145	17	audit	audit	NOUN
gujaf-91	145	18	process	process	NOUN
gujaf-91	145	19	on	on	ADP
gujaf-91	145	20	fraudulent	fraudulent	ADJ
gujaf-91	145	21	financial	financial	ADJ
gujaf-91	145	22	reporting	reporting	NOUN
gujaf-91	145	23	risks	risk	NOUN
gujaf-91	145	24	of	of	ADP
gujaf-91	145	25	listed	list	VERB
gujaf-91	145	26	firms	firm	NOUN
gujaf-91	145	27	in	in	ADP
gujaf-91	145	28	nigeria	nigeria	PROPN
gujaf-91	145	29	.	.	PUNCT
gujaf-91	146	1	the	the	DET
gujaf-91	146	2	study	study	NOUN
gujaf-91	146	3	is	be	AUX
gujaf-91	146	4	multivariate	multivariate	NOUN
gujaf-91	146	5	in	in	ADP
gujaf-91	146	6	nature	nature	NOUN
gujaf-91	146	7	so	so	SCONJ
gujaf-91	146	8	structural	structural	ADJ
gujaf-91	146	9	equation	equation	NOUN
gujaf-91	146	10	modelling	modelling	NOUN
gujaf-91	146	11	is	be	AUX
gujaf-91	146	12	employed	employ	VERB
gujaf-91	146	13	and	and	CCONJ
gujaf-91	146	14	smartpls	smartpls	PROPN
gujaf-91	146	15	3	3	NUM
gujaf-91	146	16	is	be	AUX
gujaf-91	146	17	used	use	VERB
gujaf-91	146	18	for	for	ADP
gujaf-91	146	19	the	the	DET
gujaf-91	146	20	analysis	analysis	NOUN
gujaf-91	146	21	.	.	PUNCT
gujaf-91	147	1	the	the	DET
gujaf-91	147	2	study	study	NOUN
gujaf-91	147	3	used	use	VERB
gujaf-91	147	4	reflective	reflective	ADJ
gujaf-91	147	5	measurement	measurement	NOUN
gujaf-91	147	6	model	model	NOUN
gujaf-91	147	7	and	and	CCONJ
gujaf-91	147	8	its	its	PRON
gujaf-91	147	9	mode	mode	NOUN
gujaf-91	147	10	of	of	ADP
gujaf-91	147	11	presentation	presentation	NOUN
gujaf-91	147	12	of	of	ADP
gujaf-91	147	13	sem	sem	PROPN
gujaf-91	147	14	result	result	NOUN
gujaf-91	147	15	(	(	PUNCT
gujaf-91	147	16	hair	hair	NOUN
gujaf-91	147	17	et	et	NOUN
gujaf-91	147	18	al	al	PROPN
gujaf-91	147	19	2017	2017	NUM
gujaf-91	147	20	)	)	PUNCT
gujaf-91	147	21	.	.	PUNCT
gujaf-91	148	1	4.results	4.results	NUM
gujaf-91	148	2	and	and	CCONJ
gujaf-91	148	3	discussion	discussion	NOUN
gujaf-91	148	4	this	this	DET
gujaf-91	148	5	section	section	NOUN
gujaf-91	148	6	presents	present	VERB
gujaf-91	148	7	the	the	DET
gujaf-91	148	8	results	result	NOUN
gujaf-91	148	9	of	of	ADP
gujaf-91	148	10	measurement	measurement	NOUN
gujaf-91	148	11	model	model	NOUN
gujaf-91	148	12	and	and	CCONJ
gujaf-91	148	13	structural	structural	ADJ
gujaf-91	148	14	model	model	NOUN
gujaf-91	148	15	analysed	analyse	VERB
gujaf-91	148	16	using	use	VERB
gujaf-91	148	17	smartpls	smartpls	PROPN
gujaf-91	148	18	3.0	3.0	NUM
gujaf-91	148	19	then	then	ADV
gujaf-91	148	20	followed	follow	VERB
gujaf-91	148	21	by	by	ADP
gujaf-91	148	22	discussions	discussion	NOUN
gujaf-91	148	23	hierarchical	hierarchical	ADJ
gujaf-91	148	24	component	component	NOUN
gujaf-91	148	25	analysis	analysis	NOUN
gujaf-91	148	26	table	table	NOUN
gujaf-91	148	27	1	1	NUM
gujaf-91	148	28	:	:	PUNCT
gujaf-91	148	29	outer	outer	ADJ
gujaf-91	148	30	loadings	loading	NOUN
gujaf-91	148	31	ag	ag	NOUN
gujaf-91	148	32	cp	cp	INTJ
gujaf-91	148	33	op	op	NOUN
gujaf-91	149	1	pr	pr	VERB
gujaf-91	150	1	rt	rt	INTJ
gujaf-91	151	1	ag1	ag1	VERB
gujaf-91	151	2	0.863	0.863	NUM
gujaf-91	151	3	ag2	ag2	PROPN
gujaf-91	151	4	0.800	0.800	NUM
gujaf-91	151	5	ag3	ag3	NOUN
gujaf-91	151	6	0.811	0.811	NUM
gujaf-91	151	7	ag4	ag4	NOUN
gujaf-91	151	8	0.821	0.821	NUM
gujaf-91	151	9	ag5	ag5	NOUN
gujaf-91	151	10	0.548	0.548	NUM
gujaf-91	151	11	cp1	cp1	PROPN
gujaf-91	151	12	0.630	0.630	NUM
gujaf-91	151	13	cp2	cp2	NOUN
gujaf-91	151	14	0.823	0.823	NUM
gujaf-91	151	15	cp3	cp3	PROPN
gujaf-91	151	16	0.888	0.888	NUM
gujaf-91	151	17	cp4	cp4	NOUN
gujaf-91	151	18	0.915	0.915	NUM
gujaf-91	151	19	http://www.gpower.com/	http://www.gpower.com/	NOUN
gujaf-91	151	20	10	10	NUM
gujaf-91	151	21	cp5	cp5	NOUN
gujaf-91	151	22	0.865	0.865	NUM
gujaf-91	151	23	op1	op1	PROPN
gujaf-91	151	24	0.650	0.650	NUM
gujaf-91	151	25	op2	op2	NOUN
gujaf-91	151	26	0.806	0.806	NUM
gujaf-91	151	27	op3	op3	NOUN
gujaf-91	151	28	0.878	0.878	NUM
gujaf-91	151	29	op4	op4	PROPN
gujaf-91	151	30	0.911	0.911	NUM
gujaf-91	151	31	op5	op5	PROPN
gujaf-91	151	32	0.831	0.831	NUM
gujaf-91	151	33	pr1	pr1	NOUN
gujaf-91	151	34	0.874	0.874	NUM
gujaf-91	151	35	pr2	pr2	NOUN
gujaf-91	151	36	0.901	0.901	NUM
gujaf-91	151	37	pr3	pr3	NOUN
gujaf-91	151	38	0.935	0.935	NUM
gujaf-91	151	39	pr4	pr4	PROPN
gujaf-91	151	40	0.893	0.893	NUM
gujaf-91	151	41	pr5	pr5	NOUN
gujaf-91	151	42	0.920	0.920	NUM
gujaf-91	151	43	rt1	rt1	PROPN
gujaf-91	151	44	0.883	0.883	NUM
gujaf-91	151	45	rt2	rt2	PROPN
gujaf-91	151	46	0.934	0.934	NUM
gujaf-91	151	47	rt3	rt3	PROPN
gujaf-91	151	48	0.846	0.846	NUM
gujaf-91	151	49	rt4	rt4	NOUN
gujaf-91	151	50	0.777	0.777	NUM
gujaf-91	151	51	source	source	NOUN
gujaf-91	151	52	:	:	PUNCT
gujaf-91	151	53	smartpls	smartpls	NOUN
gujaf-91	151	54	output	output	NOUN
gujaf-91	151	55	,	,	PUNCT
gujaf-91	151	56	2021	2021	NUM
gujaf-91	151	57	fromtable1	fromtable1	NOUN
gujaf-91	151	58	above	above	ADV
gujaf-91	152	1	,	,	PUNCT
gujaf-91	152	2	the	the	DET
gujaf-91	152	3	indicators	indicator	NOUN
gujaf-91	152	4	’	’	PART
gujaf-91	152	5	outer	outer	ADJ
gujaf-91	152	6	loadings	loading	NOUN
gujaf-91	152	7	are	be	AUX
gujaf-91	152	8	higher	high	ADJ
gujaf-91	152	9	than	than	ADP
gujaf-91	152	10	0.70	0.70	NUM
gujaf-91	152	11	except	except	SCONJ
gujaf-91	152	12	indicators	indicator	NOUN
gujaf-91	152	13	ag5	ag5	PROPN
gujaf-91	152	14	,	,	PUNCT
gujaf-91	152	15	cp1and	cp1and	PROPN
gujaf-91	152	16	op1	op1	PROPN
gujaf-91	152	17	are	be	AUX
gujaf-91	152	18	considered	consider	VERB
gujaf-91	152	19	and	and	CCONJ
gujaf-91	152	20	retained	retain	VERB
gujaf-91	152	21	.	.	PUNCT
gujaf-91	153	1	table	table	NOUN
gujaf-91	153	2	2	2	NUM
gujaf-91	153	3	:	:	PUNCT
gujaf-91	153	4	construct	construct	VERB
gujaf-91	153	5	reliability	reliability	NOUN
gujaf-91	153	6	and	and	CCONJ
gujaf-91	153	7	validity	validity	NOUN
gujaf-91	153	8	cronbach	cronbach	NOUN
gujaf-91	153	9	's	's	PART
gujaf-91	153	10	rho_a	rho_a	NOUN
gujaf-91	153	11	composite	composite	ADJ
gujaf-91	153	12	average	average	ADJ
gujaf-91	153	13	variance	variance	NOUN
gujaf-91	153	14	alpha	alpha	NOUN
gujaf-91	153	15	reliability	reliability	NOUN
gujaf-91	153	16	extracted	extract	VERB
gujaf-91	153	17	(	(	PUNCT
gujaf-91	153	18	ave	ave	PROPN
gujaf-91	153	19	)	)	PUNCT
gujaf-91	153	20	ag	ag	PROPN
gujaf-91	153	21	0.829	0.829	NUM
gujaf-91	153	22	0.855	0.855	NUM
gujaf-91	153	23	0.881	0.881	NUM
gujaf-91	153	24	0.603	0.603	NUM
gujaf-91	153	25	cp	cp	NUM
gujaf-91	153	26	0.883	0.883	NUM
gujaf-91	153	27	0.902	0.902	NUM
gujaf-91	153	28	0.916	0.916	NUM
gujaf-91	153	29	0.689	0.689	NUM
gujaf-91	153	30	ffrr	ffrr	NOUN
gujaf-91	153	31	0.973	0.973	NUM
gujaf-91	153	32	0.976	0.976	NUM
gujaf-91	153	33	0.975	0.975	NUM
gujaf-91	153	34	0.622	0.622	NUM
gujaf-91	153	35	op	op	NOUN
gujaf-91	153	36	0.875	0.875	NUM
gujaf-91	153	37	0.891	0.891	NUM
gujaf-91	153	38	0.910	0.910	NUM
gujaf-91	153	39	0.673	0.673	NUM
gujaf-91	153	40	pr	pr	VERB
gujaf-91	153	41	0.944	0.944	NUM
gujaf-91	153	42	0.946	0.946	NUM
gujaf-91	153	43	0.958	0.958	NUM
gujaf-91	153	44	0.819	0.819	NUM
gujaf-91	153	45	rt	rt	PROPN
gujaf-91	153	46	0.883	0.883	NUM
gujaf-91	153	47	0.888	0.888	NUM
gujaf-91	153	48	0.920	0.920	NUM
gujaf-91	153	49	0.743	0.743	NUM
gujaf-91	153	50	source	source	NOUN
gujaf-91	153	51	:	:	PUNCT
gujaf-91	153	52	smartpls	smartpls	NOUN
gujaf-91	153	53	output	output	NOUN
gujaf-91	153	54	,	,	PUNCT
gujaf-91	153	55	2021	2021	NUM
gujaf-91	153	56	an	an	DET
gujaf-91	153	57	indication	indication	NOUN
gujaf-91	153	58	of	of	ADP
gujaf-91	153	59	high	high	ADJ
gujaf-91	153	60	standard	standard	ADJ
gujaf-91	153	61	reliability	reliability	NOUN
gujaf-91	153	62	is	be	AUX
gujaf-91	153	63	the	the	DET
gujaf-91	153	64	coefficient	coefficient	NOUN
gujaf-91	153	65	of	of	ADP
gujaf-91	153	66	0.70	0.70	NUM
gujaf-91	153	67	cronbach	cronbach	NOUN
gujaf-91	153	68	's	's	PART
gujaf-91	153	69	alpha	alpha	NOUN
gujaf-91	153	70	or	or	CCONJ
gujaf-91	153	71	higher	high	ADJ
gujaf-91	153	72	(	(	PUNCT
gujaf-91	153	73	hair	hair	NOUN
gujaf-91	153	74	jr	jr	PROPN
gujaf-91	153	75	.	.	PROPN
gujaf-91	153	76	et	et	PROPN
gujaf-91	153	77	al	al	PROPN
gujaf-91	153	78	.	.	PROPN
gujaf-91	153	79	,	,	PUNCT
gujaf-91	153	80	2019	2019	NUM
gujaf-91	153	81	)	)	PUNCT
gujaf-91	153	82	.	.	PUNCT
gujaf-91	154	1	all	all	DET
gujaf-91	154	2	constructs	construct	NOUN
gujaf-91	154	3	have	have	AUX
gujaf-91	154	4	cronbach	cronbach	VERB
gujaf-91	154	5	's	's	PART
gujaf-91	154	6	alpha	alpha	NOUN
gujaf-91	154	7	higher	high	ADJ
gujaf-91	154	8	than	than	ADP
gujaf-91	154	9	0.70	0.70	NUM
gujaf-91	154	10	.	.	PUNCT
gujaf-91	155	1	this	this	DET
gujaf-91	155	2	study	study	NOUN
gujaf-91	155	3	’s	’s	PART
gujaf-91	155	4	composite	composite	ADJ
gujaf-91	155	5	reliability	reliability	NOUN
gujaf-91	155	6	is	be	AUX
gujaf-91	155	7	above	above	ADP
gujaf-91	155	8	the	the	DET
gujaf-91	155	9	minimum	minimum	ADJ
gujaf-91	155	10	acceptable	acceptable	ADJ
gujaf-91	155	11	level	level	NOUN
gujaf-91	155	12	of	of	ADP
gujaf-91	155	13	0.7	0.7	NUM
gujaf-91	155	14	as	as	ADV
gujaf-91	155	15	recommended	recommend	VERB
gujaf-91	155	16	(	(	PUNCT
gujaf-91	155	17	hair	hair	NOUN
gujaf-91	155	18	jr	jr	PROPN
gujaf-91	155	19	.	.	PROPN
gujaf-91	155	20	et	et	PROPN
gujaf-91	155	21	al	al	PROPN
gujaf-91	155	22	.	.	PROPN
gujaf-91	155	23	,	,	PUNCT
gujaf-91	155	24	2019	2019	NUM
gujaf-91	155	25	)	)	PUNCT
gujaf-91	155	26	which	which	PRON
gujaf-91	155	27	implies	imply	VERB
gujaf-91	155	28	that	that	SCONJ
gujaf-91	155	29	there	there	PRON
gujaf-91	155	30	is	be	VERB
gujaf-91	155	31	adequate	adequate	ADJ
gujaf-91	155	32	internal	internal	ADJ
gujaf-91	155	33	consistence	consistence	NOUN
gujaf-91	155	34	reliability	reliability	NOUN
gujaf-91	155	35	of	of	ADP
gujaf-91	155	36	the	the	DET
gujaf-91	155	37	measurement	measurement	NOUN
gujaf-91	155	38	of	of	ADP
gujaf-91	155	39	the	the	DET
gujaf-91	155	40	study.average	study.average	NOUN
gujaf-91	155	41	variance	variance	NOUN
gujaf-91	155	42	extracted	extract	VERB
gujaf-91	155	43	(	(	PUNCT
gujaf-91	155	44	ave	ave	PROPN
gujaf-91	155	45	)	)	PUNCT
gujaf-91	155	46	of	of	ADP
gujaf-91	155	47	each	each	PRON
gujaf-91	155	48	of	of	ADP
gujaf-91	155	49	the	the	DET
gujaf-91	155	50	latent	latent	NOUN
gujaf-91	155	51	construct	construct	NOUN
gujaf-91	155	52	must	must	AUX
gujaf-91	155	53	not	not	PART
gujaf-91	155	54	be	be	AUX
gujaf-91	155	55	less	less	ADJ
gujaf-91	155	56	than	than	ADP
gujaf-91	155	57	0.50	0.50	NUM
gujaf-91	155	58	(	(	PUNCT
gujaf-91	155	59	hair	hair	NOUN
gujaf-91	155	60	jr	jr	PROPN
gujaf-91	155	61	.	.	PROPN
gujaf-91	155	62	et	et	PROPN
gujaf-91	155	63	al	al	PROPN
gujaf-91	155	64	.	.	PROPN
gujaf-91	155	65	,	,	PUNCT
gujaf-91	155	66	2019	2019	NUM
gujaf-91	155	67	)	)	PUNCT
gujaf-91	155	68	.	.	PUNCT
gujaf-91	156	1	the	the	DET
gujaf-91	156	2	ave	ave	NOUN
gujaf-91	156	3	found	find	VERB
gujaf-91	156	4	on	on	ADP
gujaf-91	156	5	this	this	DET
gujaf-91	156	6	study	study	NOUN
gujaf-91	156	7	is	be	AUX
gujaf-91	156	8	adequate	adequate	ADJ
gujaf-91	156	9	enough	enough	ADV
gujaf-91	156	10	for	for	ADP
gujaf-91	156	11	the	the	DET
gujaf-91	156	12	analysis	analysis	NOUN
gujaf-91	156	13	are	be	AUX
gujaf-91	156	14	all	all	PRON
gujaf-91	156	15	have	have	VERB
gujaf-91	156	16	more	more	ADJ
gujaf-91	156	17	than	than	ADP
gujaf-91	156	18	0.50	0.50	NUM
gujaf-91	156	19	.	.	PUNCT
gujaf-91	157	1	hierarchical	hierarchical	ADJ
gujaf-91	157	2	component	component	NOUN
gujaf-91	157	3	analysis	analysis	NOUN
gujaf-91	157	4	for	for	ADP
gujaf-91	157	5	audit	audit	NOUN
gujaf-91	157	6	firm	firm	ADJ
gujaf-91	157	7	table	table	NOUN
gujaf-91	157	8	3	3	NUM
gujaf-91	157	9	:	:	PUNCT
gujaf-91	157	10	outer	outer	ADJ
gujaf-91	157	11	loadings	loading	NOUN
gujaf-91	157	12	(	(	PUNCT
gujaf-91	157	13	hierarchical	hierarchical	ADJ
gujaf-91	157	14	component	component	NOUN
gujaf-91	157	15	analysis	analysis	NOUN
gujaf-91	157	16	for	for	ADP
gujaf-91	157	17	audit	audit	NOUN
gujaf-91	157	18	firm	firm	NOUN
gujaf-91	157	19	)	)	PUNCT
gujaf-91	157	20	af	af	VERB
gujaf-91	157	21	aq	aq	VERB
gujaf-91	157	22	at	at	ADP
gujaf-91	157	23	az	az	PROPN
gujaf-91	157	24	ja	ja	PROPN
gujaf-91	157	25	na	na	INTJ
gujaf-91	157	26	af1	af1	PROPN
gujaf-91	157	27	0.912	0.912	NUM
gujaf-91	157	28	af2	af2	NOUN
gujaf-91	157	29	0.935	0.935	NUM
gujaf-91	157	30	11	11	NUM
gujaf-91	157	31	af3	af3	NOUN
gujaf-91	157	32	0.841	0.841	NUM
gujaf-91	157	33	af4	af4	PROPN
gujaf-91	157	34	0.878	0.878	NUM
gujaf-91	157	35	aq1	aq1	VERB
gujaf-91	157	36	0.834	0.834	NUM
gujaf-91	157	37	aq2	aq2	PROPN
gujaf-91	157	38	0.911	0.911	NUM
gujaf-91	157	39	aq3	aq3	NOUN
gujaf-91	157	40	0.865	0.865	NUM
gujaf-91	157	41	aq4	aq4	ADV
gujaf-91	157	42	0.680	0.680	NUM
gujaf-91	157	43	at1	at1	PROPN
gujaf-91	157	44	0.951	0.951	NUM
gujaf-91	157	45	at2	at2	PROPN
gujaf-91	157	46	0.832	0.832	NUM
gujaf-91	157	47	at3	at3	NOUN
gujaf-91	157	48	0.886	0.886	NUM
gujaf-91	157	49	at4	at4	PROPN
gujaf-91	157	50	0.927	0.927	NUM
gujaf-91	157	51	az1	az1	NOUN
gujaf-91	157	52	0.896	0.896	NUM
gujaf-91	157	53	az2	az2	NOUN
gujaf-91	157	54	0.864	0.864	NUM
gujaf-91	157	55	az3	az3	NOUN
gujaf-91	157	56	0.872	0.872	NUM
gujaf-91	157	57	az4	az4	NOUN
gujaf-91	157	58	0.758	0.758	NUM
gujaf-91	157	59	ja1	ja1	NOUN
gujaf-91	157	60	0.867	0.867	NUM
gujaf-91	157	61	ja2	ja2	NOUN
gujaf-91	157	62	0.907	0.907	NUM
gujaf-91	157	63	ja3	ja3	NOUN
gujaf-91	157	64	0.895	0.895	NUM
gujaf-91	157	65	ja4	ja4	NOUN
gujaf-91	157	66	0.867	0.867	NUM
gujaf-91	158	1	na1	na1	ADJ
gujaf-91	158	2	0.945	0.945	NUM
gujaf-91	158	3	na2	na2	NOUN
gujaf-91	158	4	0.971	0.971	NUM
gujaf-91	158	5	na3	na3	NOUN
gujaf-91	158	6	0.958	0.958	NUM
gujaf-91	158	7	na4	na4	ADP
gujaf-91	158	8	0.968	0.968	NUM
gujaf-91	158	9	source	source	NOUN
gujaf-91	158	10	:	:	PUNCT
gujaf-91	158	11	smartpls	smartpls	NOUN
gujaf-91	158	12	output	output	NOUN
gujaf-91	158	13	,	,	PUNCT
gujaf-91	158	14	2021	2021	NUM
gujaf-91	158	15	fromtable	fromtable	ADJ
gujaf-91	158	16	3	3	NUM
gujaf-91	158	17	above	above	ADV
gujaf-91	158	18	,	,	PUNCT
gujaf-91	158	19	the	the	DET
gujaf-91	158	20	indicators	indicator	NOUN
gujaf-91	158	21	’	’	PART
gujaf-91	158	22	outer	outer	ADJ
gujaf-91	158	23	loadings	loading	NOUN
gujaf-91	158	24	all	all	PRON
gujaf-91	158	25	are	be	AUX
gujaf-91	158	26	higher	high	ADJ
gujaf-91	158	27	than	than	ADP
gujaf-91	158	28	0.70	0.70	NUM
gujaf-91	158	29	as	as	SCONJ
gujaf-91	158	30	recommended	recommend	VERB
gujaf-91	158	31	(	(	PUNCT
gujaf-91	158	32	hair	hair	NOUN
gujaf-91	158	33	jr	jr	PROPN
gujaf-91	158	34	.	.	PROPN
gujaf-91	158	35	et	et	PROPN
gujaf-91	158	36	al	al	PROPN
gujaf-91	158	37	.	.	PROPN
gujaf-91	158	38	,	,	PUNCT
gujaf-91	158	39	2019	2019	NUM
gujaf-91	158	40	)	)	PUNCT
gujaf-91	158	41	.	.	PUNCT
gujaf-91	159	1	table	table	NOUN
gujaf-91	159	2	4.4	4.4	NUM
gujaf-91	159	3	:	:	PUNCT
gujaf-91	159	4	construct	construct	VERB
gujaf-91	159	5	reliability	reliability	NOUN
gujaf-91	159	6	and	and	CCONJ
gujaf-91	159	7	validity	validity	NOUN
gujaf-91	159	8	cronbach	cronbach	NOUN
gujaf-91	159	9	's	's	PART
gujaf-91	159	10	rho_a	rho_a	NOUN
gujaf-91	159	11	composite	composite	ADJ
gujaf-91	159	12	average	average	ADJ
gujaf-91	159	13	variance	variance	NOUN
gujaf-91	159	14	alpha	alpha	NOUN
gujaf-91	159	15	reliability	reliability	NOUN
gujaf-91	159	16	extracted	extract	VERB
gujaf-91	159	17	(	(	PUNCT
gujaf-91	159	18	ave	ave	NOUN
gujaf-91	159	19	)	)	PUNCT
gujaf-91	159	20	af	af	VERB
gujaf-91	159	21	0.914	0.914	NUM
gujaf-91	159	22	0.916	0.916	NUM
gujaf-91	159	23	0.940	0.940	NUM
gujaf-91	159	24	0.796	0.796	NUM
gujaf-91	159	25	afc	afc	NOUN
gujaf-91	159	26	0.967	0.967	NUM
gujaf-91	159	27	0.970	0.970	NUM
gujaf-91	159	28	0.970	0.970	NUM
gujaf-91	160	1	0.574	0.574	NUM
gujaf-91	160	2	aq	aq	NOUN
gujaf-91	160	3	_	_	NOUN
gujaf-91	160	4	0.843	0.843	NUM
gujaf-91	160	5	0.868	0.868	NUM
gujaf-91	160	6	0.895	0.895	NUM
gujaf-91	160	7	0.684	0.684	NUM
gujaf-91	160	8	at	at	ADP
gujaf-91	160	9	0.921	0.921	NUM
gujaf-91	160	10	0.928	0.928	NUM
gujaf-91	160	11	0.945	0.945	NUM
gujaf-91	160	12	0.810	0.810	NUM
gujaf-91	160	13	az	az	NOUN
gujaf-91	160	14	0.871	0.871	NUM
gujaf-91	160	15	0.879	0.879	NUM
gujaf-91	160	16	0.911	0.911	NUM
gujaf-91	160	17	0.721	0.721	NUM
gujaf-91	160	18	ja	ja	NOUN
gujaf-91	160	19	0.907	0.907	NUM
gujaf-91	160	20	0.908	0.908	NUM
gujaf-91	160	21	0.935	0.935	NUM
gujaf-91	160	22	0.782	0.782	NUM
gujaf-91	160	23	na	na	ADP
gujaf-91	160	24	0.972	0.972	NUM
gujaf-91	160	25	0.973	0.973	NUM
gujaf-91	160	26	0.980	0.980	NUM
gujaf-91	160	27	0.923	0.923	NUM
gujaf-91	160	28	source	source	NOUN
gujaf-91	160	29	:	:	PUNCT
gujaf-91	160	30	smartpls	smartpls	NOUN
gujaf-91	160	31	output	output	NOUN
gujaf-91	160	32	,	,	PUNCT
gujaf-91	160	33	2021	2021	NUM
gujaf-91	160	34	an	an	DET
gujaf-91	160	35	indication	indication	NOUN
gujaf-91	160	36	of	of	ADP
gujaf-91	160	37	high	high	ADJ
gujaf-91	160	38	standard	standard	ADJ
gujaf-91	160	39	reliability	reliability	NOUN
gujaf-91	160	40	is	be	AUX
gujaf-91	160	41	the	the	DET
gujaf-91	160	42	coefficient	coefficient	NOUN
gujaf-91	160	43	of	of	ADP
gujaf-91	160	44	0.70	0.70	NUM
gujaf-91	160	45	cronbach	cronbach	NOUN
gujaf-91	160	46	's	's	PART
gujaf-91	160	47	alpha	alpha	NOUN
gujaf-91	160	48	or	or	CCONJ
gujaf-91	160	49	higher	high	ADJ
gujaf-91	160	50	(	(	PUNCT
gujaf-91	160	51	hair	hair	NOUN
gujaf-91	160	52	jr	jr	PROPN
gujaf-91	160	53	.	.	PROPN
gujaf-91	160	54	et	et	PROPN
gujaf-91	160	55	al	al	PROPN
gujaf-91	160	56	.	.	PROPN
gujaf-91	160	57	,	,	PUNCT
gujaf-91	160	58	2019	2019	NUM
gujaf-91	160	59	)	)	PUNCT
gujaf-91	160	60	.	.	PUNCT
gujaf-91	161	1	all	all	DET
gujaf-91	161	2	constructs	construct	NOUN
gujaf-91	161	3	have	have	AUX
gujaf-91	161	4	cronbach	cronbach	VERB
gujaf-91	161	5	's	's	PART
gujaf-91	161	6	alpha	alpha	NOUN
gujaf-91	161	7	higher	high	ADJ
gujaf-91	161	8	than	than	ADP
gujaf-91	161	9	0.70	0.70	NUM
gujaf-91	161	10	.	.	PUNCT
gujaf-91	162	1	this	this	DET
gujaf-91	162	2	study	study	NOUN
gujaf-91	162	3	’s	’s	PART
gujaf-91	162	4	composite	composite	ADJ
gujaf-91	162	5	reliability	reliability	NOUN
gujaf-91	162	6	is	be	AUX
gujaf-91	162	7	above	above	ADP
gujaf-91	162	8	the	the	DET
gujaf-91	162	9	minimum	minimum	ADJ
gujaf-91	162	10	acceptable	acceptable	ADJ
gujaf-91	162	11	level	level	NOUN
gujaf-91	162	12	of	of	ADP
gujaf-91	162	13	0.7	0.7	NUM
gujaf-91	162	14	which	which	PRON
gujaf-91	162	15	implies	imply	VERB
gujaf-91	162	16	that	that	SCONJ
gujaf-91	162	17	there	there	PRON
gujaf-91	162	18	is	be	VERB
gujaf-91	162	19	12	12	NUM
gujaf-91	162	20	adequate	adequate	ADJ
gujaf-91	162	21	internal	internal	ADJ
gujaf-91	162	22	consistence	consistence	NOUN
gujaf-91	162	23	reliability	reliability	NOUN
gujaf-91	162	24	of	of	ADP
gujaf-91	162	25	the	the	DET
gujaf-91	162	26	measurement	measurement	NOUN
gujaf-91	162	27	of	of	ADP
gujaf-91	162	28	the	the	DET
gujaf-91	162	29	study	study	NOUN
gujaf-91	162	30	.	.	PUNCT
gujaf-91	163	1	average	average	ADJ
gujaf-91	163	2	variance	variance	NOUN
gujaf-91	163	3	extracted	extract	VERB
gujaf-91	163	4	(	(	PUNCT
gujaf-91	163	5	ave	ave	NOUN
gujaf-91	163	6	)	)	PUNCT
gujaf-91	163	7	of	of	ADP
gujaf-91	163	8	each	each	PRON
gujaf-91	163	9	of	of	ADP
gujaf-91	163	10	the	the	DET
gujaf-91	163	11	latent	latent	NOUN
gujaf-91	163	12	construct	construct	NOUN
gujaf-91	163	13	must	must	AUX
gujaf-91	163	14	not	not	PART
gujaf-91	163	15	be	be	AUX
gujaf-91	163	16	less	less	ADJ
gujaf-91	163	17	than	than	ADP
gujaf-91	163	18	0.50	0.50	NUM
gujaf-91	163	19	(	(	PUNCT
gujaf-91	163	20	hair	hair	NOUN
gujaf-91	163	21	jr	jr	PROPN
gujaf-91	163	22	.	.	PROPN
gujaf-91	163	23	et	et	PROPN
gujaf-91	163	24	al	al	PROPN
gujaf-91	163	25	.	.	PROPN
gujaf-91	163	26	,	,	PUNCT
gujaf-91	163	27	2019	2019	NUM
gujaf-91	163	28	)	)	PUNCT
gujaf-91	163	29	.	.	PUNCT
gujaf-91	164	1	the	the	DET
gujaf-91	164	2	ave	ave	NOUN
gujaf-91	164	3	found	find	VERB
gujaf-91	164	4	on	on	ADP
gujaf-91	164	5	this	this	DET
gujaf-91	164	6	study	study	NOUN
gujaf-91	164	7	is	be	AUX
gujaf-91	164	8	adequate	adequate	ADJ
gujaf-91	164	9	enough	enough	ADV
gujaf-91	164	10	for	for	ADP
gujaf-91	164	11	the	the	DET
gujaf-91	164	12	analysis	analysis	NOUN
gujaf-91	164	13	are	be	AUX
gujaf-91	164	14	all	all	PRON
gujaf-91	164	15	have	have	VERB
gujaf-91	164	16	more	more	ADJ
gujaf-91	164	17	than	than	ADP
gujaf-91	164	18	0.50	0.50	NUM
gujaf-91	164	19	.	.	PUNCT
gujaf-91	165	1	measurement	measurement	NOUN
gujaf-91	165	2	model	model	PROPN
gujaf-91	165	3	table	table	NOUN
gujaf-91	165	4	4.5	4.5	NUM
gujaf-91	165	5	:	:	PUNCT
gujaf-91	165	6	outer	outer	ADJ
gujaf-91	165	7	loading	loading	NOUN
gujaf-91	165	8	ac	ac	PROPN
gujaf-91	165	9	ac*afc	ac*afc	PROPN
gujaf-91	166	1	ac*afc2	ac*afc2	PROPN
gujaf-91	166	2	afc	afc	PROPN
gujaf-91	166	3	ap	ap	PROPN
gujaf-91	166	4	ffrr	ffrr	PROPN
gujaf-91	166	5	ac5	ac5	PROPN
gujaf-91	166	6	0.860	0.860	NUM
gujaf-91	166	7	ac6	ac6	PROPN
gujaf-91	166	8	0.932	0.932	NUM
gujaf-91	166	9	ac7	ac7	NOUN
gujaf-91	166	10	0.914	0.914	NUM
gujaf-91	166	11	ac8	ac8	ADP
gujaf-91	166	12	0.801	0.801	NUM
gujaf-91	166	13	af	af	NOUN
gujaf-91	166	14	0.864	0.864	NUM
gujaf-91	166	15	afc	afc	PROPN
gujaf-91	166	16	*	*	PUNCT
gujaf-91	166	17	ac	ac	PROPN
gujaf-91	167	1	1.029	1.029	NUM
gujaf-91	167	2	afc	afc	PROPN
gujaf-91	167	3	*	*	PUNCT
gujaf-91	167	4	ac	ac	PROPN
gujaf-91	167	5	1.029	1.029	NUM
gujaf-91	167	6	ag	ag	PROPN
gujaf-91	167	7	0.953	0.953	NUM
gujaf-91	167	8	ap1	ap1	PROPN
gujaf-91	167	9	0.922	0.922	NUM
gujaf-91	167	10	ap2	ap2	PROPN
gujaf-91	167	11	0.663	0.663	NUM
gujaf-91	167	12	ap3	ap3	PROPN
gujaf-91	167	13	0.968	0.968	NUM
gujaf-91	167	14	aq	aq	NUM
gujaf-91	167	15	0.841	0.841	NUM
gujaf-91	167	16	at	at	ADP
gujaf-91	167	17	0.935	0.935	NUM
gujaf-91	167	18	az	az	NOUN
gujaf-91	167	19	0.881	0.881	NUM
gujaf-91	167	20	cp	cp	NUM
gujaf-91	167	21	0.961	0.961	NUM
gujaf-91	167	22	ja	ja	NOUN
gujaf-91	167	23	0.877	0.877	NUM
gujaf-91	167	24	na	na	ADP
gujaf-91	167	25	0.743	0.743	NUM
gujaf-91	167	26	op	op	NOUN
gujaf-91	167	27	0.960	0.960	NUM
gujaf-91	167	28	pr	pr	VERB
gujaf-91	167	29	0.907	0.907	NUM
gujaf-91	167	30	rt	rt	PROPN
gujaf-91	167	31	0.928	0.928	NUM
gujaf-91	167	32	source	source	NOUN
gujaf-91	167	33	:	:	PUNCT
gujaf-91	167	34	smartpls	smartpls	NOUN
gujaf-91	167	35	output	output	NOUN
gujaf-91	167	36	,	,	PUNCT
gujaf-91	167	37	2021	2021	NUM
gujaf-91	167	38	the	the	DET
gujaf-91	167	39	indicators	indicator	NOUN
gujaf-91	167	40	’	’	PART
gujaf-91	167	41	outer	outer	ADJ
gujaf-91	167	42	loadings	loading	NOUN
gujaf-91	167	43	are	be	AUX
gujaf-91	167	44	higher	high	ADJ
gujaf-91	167	45	than	than	ADP
gujaf-91	167	46	0.70	0.70	NUM
gujaf-91	167	47	except	except	SCONJ
gujaf-91	167	48	indicators	indicator	NOUN
gujaf-91	167	49	acc1	acc1	VERB
gujaf-91	167	50	to	to	ADP
gujaf-91	167	51	acc5	acc5	PROPN
gujaf-91	167	52	are	be	AUX
gujaf-91	167	53	removed	remove	VERB
gujaf-91	167	54	.	.	PUNCT
gujaf-91	168	1	internal	internal	ADJ
gujaf-91	168	2	consistency	consistency	NOUN
gujaf-91	168	3	reliability	reliability	NOUN
gujaf-91	168	4	figure	figure	NOUN
gujaf-91	168	5	1	1	NUM
gujaf-91	168	6	.	.	PUNCT
gujaf-91	168	7	source	source	NOUN
gujaf-91	168	8	:	:	PUNCT
gujaf-91	168	9	smartpls	smartpls	PROPN
gujaf-91	168	10	output	output	NOUN
gujaf-91	168	11	,	,	PUNCT
gujaf-91	168	12	2021	2021	NUM
gujaf-91	168	13	13	13	NUM
gujaf-91	168	14	all	all	DET
gujaf-91	168	15	constructs	construct	NOUN
gujaf-91	168	16	have	have	AUX
gujaf-91	168	17	cronbach	cronbach	VERB
gujaf-91	168	18	's	's	PART
gujaf-91	168	19	alpha	alpha	NOUN
gujaf-91	168	20	higher	high	ADJ
gujaf-91	168	21	than	than	ADP
gujaf-91	168	22	0.70	0.70	NUM
gujaf-91	168	23	.	.	PUNCT
gujaf-91	169	1	source	source	NOUN
gujaf-91	169	2	:	:	PUNCT
gujaf-91	169	3	smartpls	smartpls	PROPN
gujaf-91	169	4	output	output	NOUN
gujaf-91	169	5	,	,	PUNCT
gujaf-91	169	6	2021	2021	NUM
gujaf-91	169	7	the	the	DET
gujaf-91	169	8	composite	composite	ADJ
gujaf-91	169	9	reliability	reliability	NOUN
gujaf-91	169	10	of	of	ADP
gujaf-91	169	11	this	this	DET
gujaf-91	169	12	report	report	NOUN
gujaf-91	169	13	is	be	AUX
gujaf-91	169	14	greater	great	ADJ
gujaf-91	169	15	than	than	ADP
gujaf-91	169	16	the	the	DET
gujaf-91	169	17	minimum	minimum	ADJ
gujaf-91	169	18	suitable	suitable	ADJ
gujaf-91	169	19	standard	standard	NOUN
gujaf-91	169	20	of	of	ADP
gujaf-91	169	21	0.7	0.7	NUM
gujaf-91	169	22	,	,	PUNCT
gujaf-91	169	23	indicating	indicate	VERB
gujaf-91	169	24	that	that	SCONJ
gujaf-91	169	25	the	the	DET
gujaf-91	169	26	study	study	NOUN
gujaf-91	169	27	's	's	PART
gujaf-91	169	28	measurement	measurement	NOUN
gujaf-91	169	29	has	have	VERB
gujaf-91	169	30	satisfactory	satisfactory	ADJ
gujaf-91	169	31	internal	internal	ADJ
gujaf-91	169	32	consistency	consistency	NOUN
gujaf-91	169	33	reliability	reliability	NOUN
gujaf-91	169	34	.	.	PUNCT
gujaf-91	170	1	convergent	convergent	NOUN
gujaf-91	170	2	validity	validity	NOUN
gujaf-91	170	3	figure	figure	NOUN
gujaf-91	170	4	3	3	NUM
gujaf-91	170	5	.	.	PUNCT
gujaf-91	170	6	source	source	NOUN
gujaf-91	170	7	:	:	PUNCT
gujaf-91	170	8	smartpls	smartpls	PROPN
gujaf-91	170	9	output	output	NOUN
gujaf-91	170	10	,	,	PUNCT
gujaf-91	170	11	2021	2021	NUM
gujaf-91	170	12	average	average	ADJ
gujaf-91	170	13	variance	variance	NOUN
gujaf-91	170	14	extracted	extract	VERB
gujaf-91	170	15	(	(	PUNCT
gujaf-91	170	16	ave	ave	NOUN
gujaf-91	170	17	)	)	PUNCT
gujaf-91	170	18	of	of	ADP
gujaf-91	170	19	each	each	PRON
gujaf-91	170	20	of	of	ADP
gujaf-91	170	21	the	the	DET
gujaf-91	170	22	latent	latent	NOUN
gujaf-91	170	23	construct	construct	NOUN
gujaf-91	170	24	must	must	AUX
gujaf-91	170	25	not	not	PART
gujaf-91	170	26	be	be	AUX
gujaf-91	170	27	less	less	ADJ
gujaf-91	170	28	than	than	ADP
gujaf-91	170	29	0.50	0.50	NUM
gujaf-91	170	30	(	(	PUNCT
gujaf-91	170	31	hair	hair	NOUN
gujaf-91	170	32	jr	jr	PROPN
gujaf-91	170	33	.	.	PROPN
gujaf-91	170	34	et	et	PROPN
gujaf-91	170	35	al	al	PROPN
gujaf-91	170	36	.	.	PROPN
gujaf-91	170	37	,	,	PUNCT
gujaf-91	170	38	2017	2017	NUM
gujaf-91	170	39	)	)	PUNCT
gujaf-91	170	40	.	.	PUNCT
gujaf-91	171	1	the	the	DET
gujaf-91	171	2	ave	ave	NOUN
gujaf-91	171	3	found	find	VERB
gujaf-91	171	4	on	on	ADP
gujaf-91	171	5	this	this	DET
gujaf-91	171	6	study	study	NOUN
gujaf-91	171	7	is	be	AUX
gujaf-91	171	8	adequate	adequate	ADJ
gujaf-91	171	9	enough	enough	ADV
gujaf-91	171	10	for	for	ADP
gujaf-91	171	11	the	the	DET
gujaf-91	171	12	analysis	analysis	NOUN
gujaf-91	171	13	are	be	AUX
gujaf-91	171	14	all	all	PRON
gujaf-91	171	15	have	have	VERB
gujaf-91	171	16	more	more	ADJ
gujaf-91	171	17	than	than	ADP
gujaf-91	171	18	0.50	0.50	NUM
gujaf-91	171	19	.	.	PUNCT
gujaf-91	172	1	discriminant	discriminant	ADJ
gujaf-91	172	2	validity	validity	NOUN
gujaf-91	172	3	figure	figure	NOUN
gujaf-91	172	4	4	4	NUM
gujaf-91	172	5	.	.	PUNCT
gujaf-91	172	6	source	source	NOUN
gujaf-91	172	7	:	:	PUNCT
gujaf-91	172	8	smartpls	smartpls	PROPN
gujaf-91	172	9	output	output	PROPN
gujaf-91	172	10	,	,	PUNCT
gujaf-91	172	11	2021	2021	NUM
gujaf-91	172	12	the	the	DET
gujaf-91	172	13	htmt	htmt	NOUN
gujaf-91	172	14	statistical	statistical	ADJ
gujaf-91	172	15	confidence	confidence	NOUN
gujaf-91	172	16	interval	interval	NOUN
gujaf-91	172	17	should	should	AUX
gujaf-91	172	18	not	not	PART
gujaf-91	172	19	include	include	VERB
gujaf-91	172	20	the	the	DET
gujaf-91	172	21	value	value	NOUN
gujaf-91	172	22	1	1	NUM
gujaf-91	172	23	for	for	ADP
gujaf-91	172	24	all	all	PRON
gujaf-91	172	25	construct	construct	VERB
gujaf-91	172	26	combinations	combination	NOUN
gujaf-91	172	27	(	(	PUNCT
gujaf-91	172	28	hair	hair	NOUN
gujaf-91	172	29	jr	jr	PROPN
gujaf-91	172	30	.	.	PROPN
gujaf-91	172	31	et	et	PROPN
gujaf-91	172	32	al	al	PROPN
gujaf-91	172	33	.	.	PROPN
gujaf-91	172	34	,	,	PUNCT
gujaf-91	172	35	2019	2019	NUM
gujaf-91	172	36	)	)	PUNCT
gujaf-91	172	37	.	.	PUNCT
gujaf-91	173	1	htmt	htmt	NOUN
gujaf-91	173	2	found	find	VERB
gujaf-91	173	3	on	on	ADP
gujaf-91	173	4	this	this	DET
gujaf-91	173	5	study	study	NOUN
gujaf-91	173	6	are	be	AUX
gujaf-91	173	7	adequate	adequate	ADJ
gujaf-91	173	8	enough	enough	ADV
gujaf-91	173	9	for	for	ADP
gujaf-91	173	10	the	the	DET
gujaf-91	173	11	analysis	analysis	NOUN
gujaf-91	173	12	as	as	SCONJ
gujaf-91	173	13	all	all	DET
gujaf-91	173	14	constructs	construct	NOUN
gujaf-91	173	15	have	have	VERB
gujaf-91	173	16	less	less	ADJ
gujaf-91	173	17	than	than	ADP
gujaf-91	173	18	1	1	NUM
gujaf-91	173	19	.	.	PUNCT
gujaf-91	174	1	however	however	ADV
gujaf-91	174	2	,	,	PUNCT
gujaf-91	174	3	the	the	DET
gujaf-91	174	4	results	result	NOUN
gujaf-91	174	5	of	of	ADP
gujaf-91	174	6	the	the	DET
gujaf-91	174	7	evaluation	evaluation	NOUN
gujaf-91	174	8	of	of	ADP
gujaf-91	174	9	the	the	DET
gujaf-91	174	10	reflective	reflective	ADJ
gujaf-91	174	11	measurement	measurement	NOUN
gujaf-91	174	12	model	model	NOUN
gujaf-91	174	13	suggest	suggest	VERB
gujaf-91	174	14	that	that	SCONJ
gujaf-91	174	15	the	the	DET
gujaf-91	174	16	reliability	reliability	NOUN
gujaf-91	174	17	and	and	CCONJ
gujaf-91	174	18	validity	validity	NOUN
gujaf-91	174	19	levels	level	NOUN
gujaf-91	174	20	of	of	ADP
gujaf-91	174	21	all	all	PRON
gujaf-91	174	22	construct	construct	VERB
gujaf-91	174	23	measures	measure	NOUN
gujaf-91	174	24	are	be	AUX
gujaf-91	174	25	satisfactory	satisfactory	ADJ
gujaf-91	174	26	.	.	PUNCT
gujaf-91	175	1	therefore	therefore	ADV
gujaf-91	175	2	,	,	PUNCT
gujaf-91	175	3	the	the	DET
gujaf-91	175	4	study	study	NOUN
gujaf-91	175	5	can	can	AUX
gujaf-91	175	6	proceed	proceed	VERB
gujaf-91	175	7	with	with	ADP
gujaf-91	175	8	the	the	DET
gujaf-91	175	9	structural	structural	ADJ
gujaf-91	175	10	model	model	NOUN
gujaf-91	175	11	evaluation	evaluation	NOUN
gujaf-91	175	12	.	.	PUNCT
gujaf-91	176	1	14	14	NUM
gujaf-91	176	2	structural	structural	ADJ
gujaf-91	176	3	model	model	NOUN
gujaf-91	176	4	the	the	DET
gujaf-91	176	5	determination	determination	NOUN
gujaf-91	176	6	coefficient	coefficient	NOUN
gujaf-91	176	7	(	(	PUNCT
gujaf-91	176	8	r	r	NOUN
gujaf-91	176	9	2	2	NUM
gujaf-91	176	10	)	)	PUNCT
gujaf-91	176	11	,	,	PUNCT
gujaf-91	176	12	the	the	DET
gujaf-91	176	13	path	path	NOUN
gujaf-91	176	14	coefficient	coefficient	NOUN
gujaf-91	176	15	(	(	PUNCT
gujaf-91	176	16	b	b	NOUN
gujaf-91	176	17	value	value	NOUN
gujaf-91	176	18	)	)	PUNCT
gujaf-91	176	19	and	and	CCONJ
gujaf-91	176	20	the	the	DET
gujaf-91	176	21	t	t	NOUN
gujaf-91	176	22	-	-	PUNCT
gujaf-91	176	23	statistical	statistical	ADJ
gujaf-91	176	24	value	value	NOUN
gujaf-91	176	25	,	,	PUNCT
gujaf-91	176	26	the	the	DET
gujaf-91	176	27	effect	effect	NOUN
gujaf-91	176	28	size	size	NOUN
gujaf-91	176	29	(	(	PUNCT
gujaf-91	176	30	f	f	NOUN
gujaf-91	176	31	2	2	NUM
gujaf-91	176	32	)	)	PUNCT
gujaf-91	176	33	and	and	CCONJ
gujaf-91	176	34	the	the	DET
gujaf-91	176	35	model	model	NOUN
gujaf-91	176	36	's	's	PART
gujaf-91	176	37	predictive	predictive	ADJ
gujaf-91	176	38	validity	validity	NOUN
gujaf-91	176	39	(	(	PUNCT
gujaf-91	176	40	q	q	NOUN
gujaf-91	176	41	2	2	NUM
gujaf-91	176	42	)	)	PUNCT
gujaf-91	176	43	are	be	AUX
gujaf-91	176	44	the	the	DET
gujaf-91	176	45	main	main	ADJ
gujaf-91	176	46	criteria	criterion	NOUN
gujaf-91	176	47	for	for	ADP
gujaf-91	176	48	the	the	DET
gujaf-91	176	49	internal	internal	ADJ
gujaf-91	176	50	structural	structural	ADJ
gujaf-91	176	51	model	model	NOUN
gujaf-91	176	52	evaluation	evaluation	NOUN
gujaf-91	176	53	.	.	PUNCT
gujaf-91	177	1	table	table	NOUN
gujaf-91	177	2	3	3	NUM
gujaf-91	177	3	:	:	PUNCT
gujaf-91	177	4	collinearity	collinearity	NOUN
gujaf-91	177	5	statistics	statistic	NOUN
gujaf-91	177	6	(	(	PUNCT
gujaf-91	177	7	vif	vif	NOUN
gujaf-91	177	8	)	)	PUNCT
gujaf-91	177	9	source	source	NOUN
gujaf-91	177	10	:	:	PUNCT
gujaf-91	177	11	smartpls	smartpls	PROPN
gujaf-91	177	12	output	output	NOUN
gujaf-91	177	13	,	,	PUNCT
gujaf-91	177	14	2021	2021	NUM
gujaf-91	177	15	the	the	DET
gujaf-91	177	16	tolerance	tolerance	NOUN
gujaf-91	177	17	value	value	NOUN
gujaf-91	177	18	of	of	ADP
gujaf-91	177	19	each	each	DET
gujaf-91	177	20	predictor	predictor	NOUN
gujaf-91	177	21	construct	construct	NOUN
gujaf-91	177	22	(	(	PUNCT
gujaf-91	177	23	vif	vif	NOUN
gujaf-91	177	24	)	)	PUNCT
gujaf-91	177	25	should	should	AUX
gujaf-91	177	26	be	be	AUX
gujaf-91	177	27	less	less	ADJ
gujaf-91	177	28	than	than	ADP
gujaf-91	177	29	5	5	NUM
gujaf-91	177	30	(	(	PUNCT
gujaf-91	177	31	hair	hair	NOUN
gujaf-91	177	32	jr	jr	PROPN
gujaf-91	177	33	.	.	PROPN
gujaf-91	177	34	et	et	PROPN
gujaf-91	177	35	al	al	PROPN
gujaf-91	177	36	.	.	PROPN
gujaf-91	177	37	,	,	PUNCT
gujaf-91	177	38	2017	2017	NUM
gujaf-91	177	39	)	)	PUNCT
gujaf-91	177	40	.	.	PUNCT
gujaf-91	178	1	from	from	ADP
gujaf-91	178	2	table	table	NOUN
gujaf-91	178	3	3	3	NUM
gujaf-91	178	4	above	above	ADP
gujaf-91	178	5	all	all	DET
gujaf-91	178	6	structural	structural	ADJ
gujaf-91	178	7	model	model	NOUN
gujaf-91	178	8	predictors	predictor	NOUN
gujaf-91	178	9	in	in	ADP
gujaf-91	178	10	this	this	DET
gujaf-91	178	11	study	study	NOUN
gujaf-91	178	12	have	have	VERB
gujaf-91	178	13	less	less	ADJ
gujaf-91	178	14	than	than	ADP
gujaf-91	178	15	5	5	NUM
gujaf-91	178	16	colinearity	colinearity	NOUN
gujaf-91	178	17	statistics	statistic	NOUN
gujaf-91	178	18	(	(	PUNCT
gujaf-91	178	19	vif	vif	NOUN
gujaf-91	178	20	)	)	PUNCT
gujaf-91	178	21	.	.	PUNCT
gujaf-91	179	1	figure5	figure5	NOUN
gujaf-91	179	2	.	.	PUNCT
gujaf-91	180	1	source	source	NOUN
gujaf-91	180	2	:	:	PUNCT
gujaf-91	180	3	smartpls	smartpls	PROPN
gujaf-91	180	4	output	output	NOUN
gujaf-91	180	5	,	,	PUNCT
gujaf-91	180	6	2021	2021	NUM
gujaf-91	180	7	generally	generally	ADV
gujaf-91	180	8	,	,	PUNCT
gujaf-91	180	9	r	r	NOUN
gujaf-91	180	10	2	2	NUM
gujaf-91	180	11	values	value	NOUN
gujaf-91	180	12	of	of	ADP
gujaf-91	180	13	0.75	0.75	NUM
gujaf-91	180	14	,	,	PUNCT
gujaf-91	180	15	0.50	0.50	NUM
gujaf-91	180	16	,	,	PUNCT
gujaf-91	180	17	or	or	CCONJ
gujaf-91	180	18	0.25	0.25	NUM
gujaf-91	180	19	can	can	AUX
gujaf-91	180	20	be	be	AUX
gujaf-91	180	21	described	describe	VERB
gujaf-91	180	22	as	as	ADP
gujaf-91	180	23	substantial	substantial	ADJ
gujaf-91	180	24	,	,	PUNCT
gujaf-91	180	25	moderate	moderate	ADJ
gujaf-91	180	26	,	,	PUNCT
gujaf-91	180	27	and	and	CCONJ
gujaf-91	180	28	weak	weak	ADJ
gujaf-91	180	29	for	for	ADP
gujaf-91	180	30	the	the	DET
gujaf-91	180	31	endogenous	endogenous	ADJ
gujaf-91	180	32	construct	construct	NOUN
gujaf-91	180	33	(	(	PUNCT
gujaf-91	180	34	hair	hair	NOUN
gujaf-91	180	35	jr	jr	PROPN
gujaf-91	180	36	.	.	PROPN
gujaf-91	180	37	et	et	PROPN
gujaf-91	180	38	al	al	PROPN
gujaf-91	180	39	.	.	PROPN
gujaf-91	180	40	,	,	PUNCT
gujaf-91	180	41	2017	2017	NUM
gujaf-91	180	42	)	)	PUNCT
gujaf-91	180	43	.	.	PUNCT
gujaf-91	181	1	the	the	PRON
gujaf-91	181	2	r	r	NOUN
gujaf-91	181	3	2	2	NUM
gujaf-91	181	4	is	be	AUX
gujaf-91	181	5	(	(	PUNCT
gujaf-91	181	6	0.6	0.6	NUM
gujaf-91	181	7	…	…	NUM
gujaf-91	181	8	.	.	PUNCT
gujaf-91	181	9	)	)	PUNCT
gujaf-91	182	1	for	for	ADP
gujaf-91	182	2	this	this	DET
gujaf-91	182	3	study	study	NOUN
gujaf-91	182	4	and	and	CCONJ
gujaf-91	182	5	considered	consider	VERB
gujaf-91	182	6	moderate	moderate	ADJ
gujaf-91	182	7	.	.	PUNCT
gujaf-91	183	1	figure	figure	NOUN
gujaf-91	183	2	6.source	6.source	NUM
gujaf-91	183	3	:	:	PUNCT
gujaf-91	183	4	smartpls	smartpls	NOUN
gujaf-91	183	5	output	output	NOUN
gujaf-91	183	6	,	,	PUNCT
gujaf-91	183	7	2021	2021	NUM
gujaf-91	183	8	the	the	DET
gujaf-91	183	9	effect	effect	NOUN
gujaf-91	183	10	size	size	NOUN
gujaf-91	183	11	f	f	PROPN
gujaf-91	183	12	2	2	NUM
gujaf-91	183	13	values	value	NOUN
gujaf-91	183	14	of	of	ADP
gujaf-91	183	15	0.02	0.02	NUM
gujaf-91	183	16	,	,	PUNCT
gujaf-91	183	17	0.15	0.15	NUM
gujaf-91	183	18	and	and	CCONJ
gujaf-91	183	19	0.35	0.35	NUM
gujaf-91	183	20	reflect	reflect	VERB
gujaf-91	183	21	the	the	DET
gujaf-91	183	22	low	low	ADJ
gujaf-91	183	23	,	,	PUNCT
gujaf-91	183	24	medium	medium	ADJ
gujaf-91	183	25	or	or	CCONJ
gujaf-91	183	26	large	large	ADJ
gujaf-91	183	27	effect	effect	NOUN
gujaf-91	183	28	of	of	ADP
gujaf-91	183	29	an	an	DET
gujaf-91	183	30	exogenous	exogenous	ADJ
gujaf-91	183	31	construct	construct	NOUN
gujaf-91	183	32	on	on	ADP
gujaf-91	183	33	an	an	DET
gujaf-91	183	34	endogenous	endogenous	ADJ
gujaf-91	183	35	construct	construct	NOUN
gujaf-91	183	36	respectively	respectively	ADV
gujaf-91	183	37	(	(	PUNCT
gujaf-91	183	38	hair	hair	NOUN
gujaf-91	183	39	jr	jr	PROPN
gujaf-91	183	40	.	.	PROPN
gujaf-91	183	41	et	et	PROPN
gujaf-91	183	42	al	al	PROPN
gujaf-91	183	43	.	.	PROPN
gujaf-91	183	44	,	,	PUNCT
gujaf-91	183	45	2017	2017	NUM
gujaf-91	183	46	)	)	PUNCT
gujaf-91	183	47	.	.	PUNCT
gujaf-91	184	1	ac	ac	PROPN
gujaf-91	184	2	to	to	PART
gujaf-91	184	3	ffrr	ffrr	PROPN
gujaf-91	184	4	,	,	PUNCT
gujaf-91	184	5	ac*afc	ac*afc	PROPN
gujaf-91	184	6	to	to	PART
gujaf-91	184	7	ffrr	ffrr	VERB
gujaf-91	184	8	and	and	CCONJ
gujaf-91	184	9	afc	afc	PROPN
gujaf-91	184	10	to	to	PART
gujaf-91	184	11	ap	ap	PROPN
gujaf-91	184	12	have	have	VERB
gujaf-91	184	13	large	large	ADJ
gujaf-91	184	14	effect	effect	NOUN
gujaf-91	184	15	and	and	CCONJ
gujaf-91	184	16	the	the	DET
gujaf-91	184	17	remaining	remain	VERB
gujaf-91	184	18	have	have	VERB
gujaf-91	184	19	medium	medium	ADJ
gujaf-91	184	20	effect	effect	NOUN
gujaf-91	184	21	.	.	PUNCT
gujaf-91	185	1	15	15	NUM
gujaf-91	185	2	structural	structural	ADJ
gujaf-91	185	3	equation	equation	NOUN
gujaf-91	185	4	modelling	modelling	NOUN
gujaf-91	185	5	for	for	ADP
gujaf-91	185	6	predicting	predict	VERB
gujaf-91	185	7	figure	figure	NOUN
gujaf-91	185	8	7.source	7.source	NUM
gujaf-91	185	9	:	:	PUNCT
gujaf-91	185	10	smartpls	smartpls	NOUN
gujaf-91	185	11	output	output	NOUN
gujaf-91	185	12	,	,	PUNCT
gujaf-91	185	13	2021	2021	NUM
gujaf-91	185	14	bootstrapping	bootstrappe	VERB
gujaf-91	185	15	figure	figure	NOUN
gujaf-91	185	16	8.source	8.source	NUM
gujaf-91	185	17	:	:	PUNCT
gujaf-91	185	18	smartpls	smartpls	PROPN
gujaf-91	185	19	output	output	NOUN
gujaf-91	185	20	,	,	PUNCT
gujaf-91	185	21	2021	2021	NUM
gujaf-91	185	22	16	16	NUM
gujaf-91	185	23	table	table	NOUN
gujaf-91	185	24	5	5	NUM
gujaf-91	185	25	:	:	PUNCT
gujaf-91	185	26	path	path	NOUN
gujaf-91	185	27	coefficients	coefficient	NOUN
gujaf-91	185	28	source	source	NOUN
gujaf-91	185	29	:	:	PUNCT
gujaf-91	185	30	smartpls	smartpls	PROPN
gujaf-91	185	31	output	output	NOUN
gujaf-91	185	32	,	,	PUNCT
gujaf-91	185	33	2021	2021	NUM
gujaf-91	185	34	to	to	PART
gujaf-91	185	35	evaluate	evaluate	VERB
gujaf-91	185	36	the	the	DET
gujaf-91	185	37	importance	importance	NOUN
gujaf-91	185	38	of	of	ADP
gujaf-91	185	39	path	path	NOUN
gujaf-91	185	40	coefficients	coefficient	NOUN
gujaf-91	185	41	,	,	PUNCT
gujaf-91	185	42	the	the	DET
gujaf-91	185	43	research	research	NOUN
gujaf-91	185	44	applies	apply	VERB
gujaf-91	185	45	bootstrapping	bootstrappe	VERB
gujaf-91	185	46	.	.	PUNCT
gujaf-91	186	1	the	the	DET
gujaf-91	186	2	number	number	NOUN
gujaf-91	186	3	of	of	ADP
gujaf-91	186	4	bootstrap	bootstrap	NOUN
gujaf-91	186	5	samples	sample	NOUN
gujaf-91	186	6	must	must	AUX
gujaf-91	186	7	be	be	AUX
gujaf-91	186	8	at	at	ADV
gujaf-91	186	9	least	least	ADJ
gujaf-91	186	10	as	as	ADV
gujaf-91	186	11	high	high	ADJ
gujaf-91	186	12	as	as	ADP
gujaf-91	186	13	the	the	DET
gujaf-91	186	14	number	number	NOUN
gujaf-91	186	15	of	of	ADP
gujaf-91	186	16	valid	valid	ADJ
gujaf-91	186	17	observations	observation	NOUN
gujaf-91	186	18	,	,	PUNCT
gujaf-91	186	19	but	but	CCONJ
gujaf-91	186	20	no	no	DET
gujaf-91	186	21	less	less	ADJ
gujaf-91	186	22	than	than	ADP
gujaf-91	186	23	5,000	5,000	NUM
gujaf-91	186	24	.	.	PUNCT
gujaf-91	187	1	in	in	ADP
gujaf-91	187	2	applications	application	NOUN
gujaf-91	187	3	,	,	PUNCT
gujaf-91	187	4	it	it	PRON
gujaf-91	187	5	should	should	AUX
gujaf-91	187	6	usually	usually	ADV
gujaf-91	187	7	assume	assume	VERB
gujaf-91	187	8	a	a	DET
gujaf-91	187	9	5	5	NUM
gujaf-91	187	10	%	%	NOUN
gujaf-91	187	11	significance	significance	NOUN
gujaf-91	187	12	level	level	NOUN
gujaf-91	187	13	(	(	PUNCT
gujaf-91	187	14	hair	hair	NOUN
gujaf-91	187	15	jr	jr	PROPN
gujaf-91	187	16	.	.	PROPN
gujaf-91	187	17	et	et	PROPN
gujaf-91	187	18	al	al	PROPN
gujaf-91	187	19	.	.	PROPN
gujaf-91	187	20	,	,	PUNCT
gujaf-91	187	21	2017	2017	NUM
gujaf-91	187	22	)	)	PUNCT
gujaf-91	187	23	.	.	PUNCT
gujaf-91	188	1	from	from	ADP
gujaf-91	188	2	table	table	NOUN
gujaf-91	188	3	4	4	NUM
gujaf-91	188	4	bootstrapped	bootstrappe	VERB
gujaf-91	188	5	result	result	NOUN
gujaf-91	188	6	which	which	PRON
gujaf-91	188	7	shows	show	VERB
gujaf-91	188	8	all	all	DET
gujaf-91	188	9	path	path	NOUN
gujaf-91	188	10	coefficient	coefficient	NOUN
gujaf-91	188	11	are	be	AUX
gujaf-91	188	12	significant	significant	ADJ
gujaf-91	188	13	at	at	ADP
gujaf-91	188	14	1	1	NUM
gujaf-91	188	15	%	%	NOUN
gujaf-91	188	16	.	.	PUNCT
gujaf-91	189	1	table	table	NOUN
gujaf-91	189	2	6	6	NUM
gujaf-91	189	3	:	:	PUNCT
gujaf-91	189	4	total	total	ADJ
gujaf-91	189	5	effects	effect	NOUN
gujaf-91	189	6	source	source	NOUN
gujaf-91	189	7	:	:	PUNCT
gujaf-91	189	8	smartpls	smartpls	PROPN
gujaf-91	189	9	output	output	NOUN
gujaf-91	189	10	,	,	PUNCT
gujaf-91	189	11	2021	2021	NUM
gujaf-91	189	12	from	from	ADP
gujaf-91	189	13	the	the	DET
gujaf-91	189	14	above	above	ADJ
gujaf-91	189	15	table	table	NOUN
gujaf-91	189	16	6	6	NUM
gujaf-91	189	17	,	,	PUNCT
gujaf-91	189	18	the	the	DET
gujaf-91	189	19	result	result	NOUN
gujaf-91	189	20	of	of	ADP
gujaf-91	189	21	shows	show	NOUN
gujaf-91	189	22	that	that	SCONJ
gujaf-91	189	23	all	all	DET
gujaf-91	189	24	the	the	DET
gujaf-91	189	25	total	total	ADJ
gujaf-91	189	26	effects	effect	NOUN
gujaf-91	189	27	are	be	AUX
gujaf-91	189	28	significant	significant	ADJ
gujaf-91	189	29	at	at	ADP
gujaf-91	189	30	1	1	NUM
gujaf-91	189	31	%	%	NOUN
gujaf-91	189	32	,	,	PUNCT
gujaf-91	189	33	therefore	therefore	ADV
gujaf-91	189	34	,	,	PUNCT
gujaf-91	189	35	there	there	PRON
gujaf-91	189	36	is	be	VERB
gujaf-91	189	37	the	the	DET
gujaf-91	189	38	need	need	NOUN
gujaf-91	189	39	to	to	PART
gujaf-91	189	40	check	check	VERB
gujaf-91	189	41	the	the	DET
gujaf-91	189	42	mediating	mediate	VERB
gujaf-91	189	43	effects	effect	NOUN
gujaf-91	189	44	.	.	PUNCT
gujaf-91	190	1	table	table	NOUN
gujaf-91	190	2	7	7	NUM
gujaf-91	190	3	:	:	PUNCT
gujaf-91	190	4	mediating	mediate	VERB
gujaf-91	190	5	effects	effect	NOUN
gujaf-91	190	6	source	source	NOUN
gujaf-91	190	7	:	:	PUNCT
gujaf-91	190	8	smartpls	smartpls	PROPN
gujaf-91	190	9	output	output	NOUN
gujaf-91	190	10	,	,	PUNCT
gujaf-91	190	11	2021	2021	NUM
gujaf-91	190	12	17	17	NUM
gujaf-91	190	13	from	from	ADP
gujaf-91	190	14	the	the	DET
gujaf-91	190	15	above	above	ADJ
gujaf-91	190	16	table	table	NOUN
gujaf-91	190	17	7	7	NUM
gujaf-91	190	18	,	,	PUNCT
gujaf-91	190	19	mediating	mediate	VERB
gujaf-91	190	20	or	or	CCONJ
gujaf-91	190	21	specific	specific	ADJ
gujaf-91	190	22	effects	effect	NOUN
gujaf-91	190	23	show	show	VERB
gujaf-91	190	24	indirect	indirect	ADJ
gujaf-91	190	25	effects	effect	NOUN
gujaf-91	190	26	,	,	PUNCT
gujaf-91	190	27	and	and	CCONJ
gujaf-91	190	28	in	in	ADP
gujaf-91	190	29	this	this	DET
gujaf-91	190	30	study	study	NOUN
gujaf-91	190	31	all	all	DET
gujaf-91	190	32	mediating	mediate	VERB
gujaf-91	190	33	effects	effect	NOUN
gujaf-91	190	34	are	be	AUX
gujaf-91	190	35	significant	significant	ADJ
gujaf-91	190	36	at	at	ADP
gujaf-91	190	37	1	1	NUM
gujaf-91	190	38	%	%	NOUN
gujaf-91	190	39	figure	figure	NOUN
gujaf-91	190	40	9.source	9.source	NUM
gujaf-91	190	41	:	:	PUNCT
gujaf-91	190	42	smartpls	smartpls	PROPN
gujaf-91	190	43	output	output	NOUN
gujaf-91	190	44	,	,	PUNCT
gujaf-91	190	45	2021	2021	NUM
gujaf-91	190	46	from	from	ADP
gujaf-91	190	47	figure	figure	NOUN
gujaf-91	190	48	9	9	NUM
gujaf-91	190	49	above	above	ADV
gujaf-91	190	50	,	,	PUNCT
gujaf-91	190	51	it	it	PRON
gujaf-91	190	52	shows	show	VERB
gujaf-91	190	53	the	the	DET
gujaf-91	190	54	moderating	moderate	VERB
gujaf-91	190	55	effect	effect	NOUN
gujaf-91	190	56	of	of	ADP
gujaf-91	190	57	audit	audit	NOUN
gujaf-91	190	58	committee	committee	NOUN
gujaf-91	190	59	on	on	ADP
gujaf-91	190	60	the	the	DET
gujaf-91	190	61	relationship	relationship	NOUN
gujaf-91	190	62	between	between	ADP
gujaf-91	190	63	afc	afc	PROPN
gujaf-91	190	64	and	and	CCONJ
gujaf-91	190	65	ffrr	ffrr	PROPN
gujaf-91	190	66	.	.	PUNCT
gujaf-91	191	1	the	the	DET
gujaf-91	191	2	moderating	moderate	VERB
gujaf-91	191	3	effect	effect	NOUN
gujaf-91	191	4	is	be	AUX
gujaf-91	191	5	significant	significant	ADJ
gujaf-91	191	6	.	.	PUNCT
gujaf-91	192	1	figure	figure	NOUN
gujaf-91	192	2	10.source	10.source	NUM
gujaf-91	192	3	:	:	PUNCT
gujaf-91	192	4	smartpls	smartpls	PROPN
gujaf-91	192	5	output	output	NOUN
gujaf-91	192	6	,	,	PUNCT
gujaf-91	192	7	2021	2021	NUM
gujaf-91	192	8	from	from	ADP
gujaf-91	192	9	figure	figure	NOUN
gujaf-91	192	10	10	10	NUM
gujaf-91	192	11	above	above	ADV
gujaf-91	192	12	,	,	PUNCT
gujaf-91	192	13	it	it	PRON
gujaf-91	192	14	shows	show	VERB
gujaf-91	192	15	the	the	DET
gujaf-91	192	16	moderating	moderate	VERB
gujaf-91	192	17	effect	effect	NOUN
gujaf-91	192	18	of	of	ADP
gujaf-91	192	19	audit	audit	NOUN
gujaf-91	192	20	committee	committee	NOUN
gujaf-91	192	21	on	on	ADP
gujaf-91	192	22	the	the	DET
gujaf-91	192	23	relationship	relationship	NOUN
gujaf-91	192	24	between	between	ADP
gujaf-91	192	25	afc	afc	PROPN
gujaf-91	192	26	and	and	CCONJ
gujaf-91	192	27	ap	ap	PROPN
gujaf-91	192	28	.	.	PUNCT
gujaf-91	193	1	the	the	DET
gujaf-91	193	2	moderating	moderate	VERB
gujaf-91	193	3	effect	effect	NOUN
gujaf-91	193	4	is	be	AUX
gujaf-91	193	5	significant	significant	ADJ
gujaf-91	193	6	.	.	PUNCT
gujaf-91	194	1	18	18	NUM
gujaf-91	194	2	table	table	NOUN
gujaf-91	194	3	9	9	NUM
gujaf-91	194	4	:	:	PUNCT
gujaf-91	194	5	construct	construct	VERB
gujaf-91	194	6	cross	cross	VERB
gujaf-91	194	7	validated	validated	ADJ
gujaf-91	194	8	redundancy	redundancy	NOUN
gujaf-91	194	9	source	source	NOUN
gujaf-91	194	10	:	:	PUNCT
gujaf-91	194	11	smartpls	smartpls	NOUN
gujaf-91	194	12	output	output	NOUN
gujaf-91	194	13	,	,	PUNCT
gujaf-91	194	14	2021	2021	NUM
gujaf-91	194	15	q	q	SYM
gujaf-91	194	16	2	2	NUM
gujaf-91	194	17	values	value	NOUN
gujaf-91	194	18	greater	great	ADJ
gujaf-91	194	19	than	than	ADP
gujaf-91	194	20	0	0	NUM
gujaf-91	194	21	show	show	VERB
gujaf-91	194	22	that	that	SCONJ
gujaf-91	194	23	the	the	DET
gujaf-91	194	24	exogenous	exogenous	ADJ
gujaf-91	194	25	constructs	construct	NOUN
gujaf-91	194	26	have	have	VERB
gujaf-91	194	27	predictive	predictive	ADJ
gujaf-91	194	28	relevance	relevance	NOUN
gujaf-91	194	29	for	for	ADP
gujaf-91	194	30	the	the	DET
gujaf-91	194	31	endogenous	endogenous	ADJ
gujaf-91	194	32	construct	construct	NOUN
gujaf-91	194	33	under	under	ADP
gujaf-91	194	34	consideration	consideration	NOUN
gujaf-91	194	35	.	.	PUNCT
gujaf-91	195	1	from	from	ADP
gujaf-91	195	2	table	table	NOUN
gujaf-91	195	3	9	9	NUM
gujaf-91	195	4	above	above	ADV
gujaf-91	195	5	,	,	PUNCT
gujaf-91	195	6	q	q	NOUN
gujaf-91	195	7	2	2	NUM
gujaf-91	195	8	values	value	NOUN
gujaf-91	195	9	for	for	ADP
gujaf-91	195	10	audit	audit	NOUN
gujaf-91	195	11	process	process	NOUN
gujaf-91	195	12	and	and	CCONJ
gujaf-91	195	13	fraudulent	fraudulent	ADJ
gujaf-91	195	14	financial	financial	ADJ
gujaf-91	195	15	reporting	reporting	NOUN
gujaf-91	195	16	risks	risk	NOUN
gujaf-91	195	17	are	be	AUX
gujaf-91	195	18	(	(	PUNCT
gujaf-91	195	19	0.310	0.310	NUM
gujaf-91	195	20	)	)	PUNCT
gujaf-91	195	21	and	and	CCONJ
gujaf-91	195	22	(	(	PUNCT
gujaf-91	195	23	0.513	0.513	NUM
gujaf-91	195	24	)	)	PUNCT
gujaf-91	195	25	respectively	respectively	ADV
gujaf-91	195	26	.	.	PUNCT
gujaf-91	196	1	all	all	DET
gujaf-91	196	2	q	q	PROPN
gujaf-91	196	3	2	2	NUM
gujaf-91	196	4	value	value	NOUN
gujaf-91	196	5	are	be	AUX
gujaf-91	196	6	above	above	ADP
gujaf-91	196	7	zero	zero	NUM
gujaf-91	196	8	so	so	SCONJ
gujaf-91	196	9	there	there	PRON
gujaf-91	196	10	is	be	VERB
gujaf-91	196	11	predictive	predictive	ADJ
gujaf-91	196	12	relevance	relevance	NOUN
gujaf-91	196	13	.	.	PUNCT
gujaf-91	197	1	the	the	DET
gujaf-91	197	2	study	study	NOUN
gujaf-91	197	3	tests	test	VERB
gujaf-91	197	4	the	the	DET
gujaf-91	197	5	hypotheses	hypothesis	NOUN
gujaf-91	197	6	formulated	formulate	VERB
gujaf-91	197	7	for	for	ADP
gujaf-91	197	8	the	the	DET
gujaf-91	197	9	study	study	NOUN
gujaf-91	197	10	,	,	PUNCT
gujaf-91	197	11	in	in	ADP
gujaf-91	197	12	view	view	NOUN
gujaf-91	197	13	of	of	ADP
gujaf-91	197	14	the	the	DET
gujaf-91	197	15	robustness	robustness	NOUN
gujaf-91	197	16	of	of	ADP
gujaf-91	197	17	the	the	DET
gujaf-91	197	18	results	result	NOUN
gujaf-91	197	19	,	,	PUNCT
gujaf-91	197	20	which	which	PRON
gujaf-91	197	21	can	can	AUX
gujaf-91	197	22	be	be	AUX
gujaf-91	197	23	considered	consider	VERB
gujaf-91	197	24	as	as	ADV
gujaf-91	197	25	best	good	ADJ
gujaf-91	197	26	(	(	PUNCT
gujaf-91	197	27	reflectiveformative	reflectiveformative	ADJ
gujaf-91	197	28	model	model	NOUN
gujaf-91	197	29	)	)	PUNCT
gujaf-91	197	30	.	.	PUNCT
gujaf-91	198	1	however	however	ADV
gujaf-91	198	2	,	,	PUNCT
gujaf-91	198	3	the	the	DET
gujaf-91	198	4	result	result	NOUN
gujaf-91	198	5	shows	show	VERB
gujaf-91	198	6	that	that	SCONJ
gujaf-91	198	7	audit	audit	NOUN
gujaf-91	198	8	firm	firm	NOUN
gujaf-91	198	9	(	(	PUNCT
gujaf-91	198	10	path	path	NOUN
gujaf-91	198	11	=	=	SYM
gujaf-91	198	12	0.162	0.162	NUM
gujaf-91	198	13	,	,	PUNCT
gujaf-91	198	14	p	p	X
gujaf-91	198	15	=	=	NOUN
gujaf-91	198	16	0.000	0.000	NUM
gujaf-91	198	17	)	)	PUNCT
gujaf-91	198	18	and	and	CCONJ
gujaf-91	198	19	audit	audit	NOUN
gujaf-91	198	20	committee	committee	NOUN
gujaf-91	198	21	(	(	PUNCT
gujaf-91	198	22	path	path	NOUN
gujaf-91	198	23	=	=	PUNCT
gujaf-91	198	24	0.592	0.592	NUM
gujaf-91	198	25	,	,	PUNCT
gujaf-91	198	26	p	p	X
gujaf-91	198	27	=	=	NOUN
gujaf-91	198	28	0.000	0.000	NUM
gujaf-91	198	29	)	)	PUNCT
gujaf-91	198	30	have	have	VERB
gujaf-91	198	31	significant	significant	ADJ
gujaf-91	198	32	positive	positive	ADJ
gujaf-91	198	33	effect	effect	NOUN
gujaf-91	198	34	on	on	ADP
gujaf-91	198	35	fraudulent	fraudulent	ADJ
gujaf-91	198	36	financial	financial	ADJ
gujaf-91	198	37	reporting	reporting	NOUN
gujaf-91	198	38	of	of	ADP
gujaf-91	198	39	listed	list	VERB
gujaf-91	198	40	firms	firm	NOUN
gujaf-91	198	41	in	in	ADP
gujaf-91	198	42	nigeria	nigeria	PROPN
gujaf-91	198	43	.	.	PUNCT
gujaf-91	199	1	in	in	ADP
gujaf-91	199	2	addition	addition	NOUN
gujaf-91	199	3	,	,	PUNCT
gujaf-91	199	4	audit	audit	NOUN
gujaf-91	199	5	firm	firm	NOUN
gujaf-91	199	6	has	have	VERB
gujaf-91	199	7	significant	significant	ADJ
gujaf-91	199	8	positive	positive	ADJ
gujaf-91	199	9	effect	effect	NOUN
gujaf-91	199	10	on	on	ADP
gujaf-91	199	11	audit	audit	NOUN
gujaf-91	199	12	process	process	NOUN
gujaf-91	199	13	of	of	ADP
gujaf-91	199	14	listed	list	VERB
gujaf-91	199	15	firms	firm	NOUN
gujaf-91	199	16	in	in	ADP
gujaf-91	199	17	nigeria	nigeria	PROPN
gujaf-91	199	18	(	(	PUNCT
gujaf-91	199	19	path	path	NOUN
gujaf-91	199	20	=	=	PUNCT
gujaf-91	199	21	0.645	0.645	NUM
gujaf-91	199	22	,	,	PUNCT
gujaf-91	199	23	p	p	X
gujaf-91	199	24	=	=	NOUN
gujaf-91	199	25	0.000	0.000	NUM
gujaf-91	199	26	)	)	PUNCT
gujaf-91	199	27	.	.	PUNCT
gujaf-91	200	1	similarly	similarly	ADV
gujaf-91	200	2	,	,	PUNCT
gujaf-91	200	3	audit	audit	NOUN
gujaf-91	200	4	process	process	NOUN
gujaf-91	200	5	has	have	VERB
gujaf-91	200	6	significant	significant	ADJ
gujaf-91	200	7	mediating	mediate	VERB
gujaf-91	200	8	effect	effect	NOUN
gujaf-91	200	9	on	on	ADP
gujaf-91	200	10	the	the	DET
gujaf-91	200	11	relationship	relationship	NOUN
gujaf-91	200	12	between	between	ADP
gujaf-91	200	13	audit	audit	NOUN
gujaf-91	200	14	committee	committee	NOUN
gujaf-91	200	15	and	and	CCONJ
gujaf-91	200	16	fraudulent	fraudulent	ADJ
gujaf-91	200	17	financial	financial	ADJ
gujaf-91	200	18	reporting	reporting	NOUN
gujaf-91	200	19	of	of	ADP
gujaf-91	200	20	listed	list	VERB
gujaf-91	200	21	firms	firm	NOUN
gujaf-91	200	22	in	in	ADP
gujaf-91	200	23	nigeria	nigeria	PROPN
gujaf-91	200	24	(	(	PUNCT
gujaf-91	200	25	path	path	NOUN
gujaf-91	200	26	=	=	PUNCT
gujaf-91	200	27	0.038	0.038	NUM
gujaf-91	200	28	,	,	PUNCT
gujaf-91	200	29	p	p	NOUN
gujaf-91	200	30	=	=	PUNCT
gujaf-91	200	31	0.001).and	0.001).and	NUM
gujaf-91	200	32	audit	audit	NOUN
gujaf-91	200	33	committee	committee	NOUN
gujaf-91	200	34	has	have	VERB
gujaf-91	200	35	significant	significant	ADJ
gujaf-91	200	36	positive	positive	ADJ
gujaf-91	200	37	moderating	moderate	VERB
gujaf-91	200	38	effect	effect	NOUN
gujaf-91	200	39	on	on	ADP
gujaf-91	200	40	the	the	DET
gujaf-91	200	41	relationship	relationship	NOUN
gujaf-91	200	42	between	between	ADP
gujaf-91	200	43	audit	audit	NOUN
gujaf-91	200	44	firm	firm	ADJ
gujaf-91	200	45	and	and	CCONJ
gujaf-91	200	46	fraudulent	fraudulent	ADJ
gujaf-91	200	47	financial	financial	ADJ
gujaf-91	200	48	reporting	reporting	NOUN
gujaf-91	200	49	risks	risk	NOUN
gujaf-91	200	50	of	of	ADP
gujaf-91	200	51	listed	list	VERB
gujaf-91	200	52	firms	firm	NOUN
gujaf-91	200	53	in	in	ADP
gujaf-91	200	54	nigeria	nigeria	PROPN
gujaf-91	200	55	(	(	PUNCT
gujaf-91	200	56	path	path	NOUN
gujaf-91	200	57	=	=	PUNCT
gujaf-91	200	58	0.028	0.028	NUM
gujaf-91	200	59	,	,	PUNCT
gujaf-91	200	60	p	p	X
gujaf-91	200	61	=	=	NOUN
gujaf-91	200	62	0.000	0.000	NUM
gujaf-91	200	63	)	)	PUNCT
gujaf-91	200	64	.	.	PUNCT
gujaf-91	201	1	however	however	ADV
gujaf-91	201	2	,	,	PUNCT
gujaf-91	201	3	audit	audit	NOUN
gujaf-91	201	4	committee	committee	NOUN
gujaf-91	201	5	has	have	VERB
gujaf-91	201	6	significant	significant	ADJ
gujaf-91	201	7	negative	negative	ADJ
gujaf-91	201	8	effect	effect	NOUN
gujaf-91	201	9	on	on	ADP
gujaf-91	201	10	audit	audit	NOUN
gujaf-91	201	11	process	process	NOUN
gujaf-91	201	12	of	of	ADP
gujaf-91	201	13	listed	list	VERB
gujaf-91	201	14	firms	firm	NOUN
gujaf-91	201	15	in	in	ADP
gujaf-91	201	16	nigeria	nigeria	PROPN
gujaf-91	201	17	(	(	PUNCT
gujaf-91	201	18	path	path	NOUN
gujaf-91	201	19	=	=	PUNCT
gujaf-91	201	20	-0.234	-0.234	PROPN
gujaf-91	201	21	,	,	PUNCT
gujaf-91	201	22	p	p	X
gujaf-91	201	23	=	=	NOUN
gujaf-91	201	24	0.000	0.000	NUM
gujaf-91	201	25	)	)	PUNCT
gujaf-91	201	26	.	.	PUNCT
gujaf-91	202	1	in	in	ADP
gujaf-91	202	2	addition	addition	NOUN
gujaf-91	202	3	,	,	PUNCT
gujaf-91	202	4	audit	audit	NOUN
gujaf-91	202	5	process	process	NOUN
gujaf-91	202	6	has	have	VERB
gujaf-91	202	7	significant	significant	ADJ
gujaf-91	202	8	negative	negative	ADJ
gujaf-91	202	9	mediating	mediate	VERB
gujaf-91	202	10	effect	effect	NOUN
gujaf-91	202	11	on	on	ADP
gujaf-91	202	12	the	the	DET
gujaf-91	202	13	relationship	relationship	NOUN
gujaf-91	202	14	between	between	ADP
gujaf-91	202	15	audit	audit	NOUN
gujaf-91	202	16	firm	firm	ADJ
gujaf-91	202	17	and	and	CCONJ
gujaf-91	202	18	fraudulent	fraudulent	ADJ
gujaf-91	202	19	financial	financial	ADJ
gujaf-91	202	20	reporting	reporting	NOUN
gujaf-91	202	21	of	of	ADP
gujaf-91	202	22	listed	list	VERB
gujaf-91	202	23	firms	firm	NOUN
gujaf-91	202	24	in	in	ADP
gujaf-91	202	25	nigeria	nigeria	PROPN
gujaf-91	202	26	(	(	PUNCT
gujaf-91	202	27	path	path	NOUN
gujaf-91	202	28	=	=	SYM
gujaf-91	202	29	-0.103	-0.103	NOUN
gujaf-91	202	30	,	,	PUNCT
gujaf-91	202	31	p	p	X
gujaf-91	202	32	=	=	NOUN
gujaf-91	202	33	0.000	0.000	NUM
gujaf-91	202	34	)	)	PUNCT
gujaf-91	202	35	.	.	PUNCT
gujaf-91	203	1	similarly	similarly	ADV
gujaf-91	203	2	,	,	PUNCT
gujaf-91	203	3	audit	audit	NOUN
gujaf-91	203	4	committee	committee	NOUN
gujaf-91	203	5	has	have	VERB
gujaf-91	203	6	significant	significant	ADJ
gujaf-91	203	7	negative	negative	ADJ
gujaf-91	203	8	moderating	moderate	VERB
gujaf-91	203	9	effect	effect	NOUN
gujaf-91	203	10	on	on	ADP
gujaf-91	203	11	the	the	DET
gujaf-91	203	12	relationship	relationship	NOUN
gujaf-91	203	13	between	between	ADP
gujaf-91	203	14	audit	audit	NOUN
gujaf-91	203	15	firm	firm	NOUN
gujaf-91	203	16	and	and	CCONJ
gujaf-91	203	17	audit	audit	NOUN
gujaf-91	203	18	process	process	NOUN
gujaf-91	203	19	of	of	ADP
gujaf-91	203	20	listed	list	VERB
gujaf-91	203	21	firms	firm	NOUN
gujaf-91	203	22	in	in	ADP
gujaf-91	203	23	nigeria(path	nigeria(path	PROPN
gujaf-91	203	24	=	=	PUNCT
gujaf-91	204	1	-0.172	-0.172	ADJ
gujaf-91	204	2	,	,	PUNCT
gujaf-91	204	3	p	p	X
gujaf-91	204	4	=	=	NOUN
gujaf-91	204	5	0.000	0.000	NUM
gujaf-91	204	6	)	)	PUNCT
gujaf-91	204	7	.	.	PUNCT
gujaf-91	205	1	5.1	5.1	NUM
gujaf-91	205	2	conclusions	conclusion	NOUN
gujaf-91	205	3	and	and	CCONJ
gujaf-91	205	4	recommendations	recommendation	NOUN
gujaf-91	205	5	the	the	DET
gujaf-91	205	6	study	study	NOUN
gujaf-91	205	7	examines	examine	VERB
gujaf-91	205	8	the	the	DET
gujaf-91	205	9	interactive	interactive	ADJ
gujaf-91	205	10	effect	effect	NOUN
gujaf-91	205	11	of	of	ADP
gujaf-91	205	12	audit	audit	NOUN
gujaf-91	205	13	firm	firm	ADJ
gujaf-91	205	14	and	and	CCONJ
gujaf-91	205	15	audit	audit	NOUN
gujaf-91	205	16	committee	committee	NOUN
gujaf-91	205	17	mediated	mediate	VERB
gujaf-91	205	18	by	by	ADP
gujaf-91	205	19	audit	audit	NOUN
gujaf-91	205	20	process	process	NOUN
gujaf-91	205	21	on	on	ADP
gujaf-91	205	22	fraudulent	fraudulent	ADJ
gujaf-91	205	23	financial	financial	ADJ
gujaf-91	205	24	reporting	reporting	NOUN
gujaf-91	205	25	of	of	ADP
gujaf-91	205	26	listed	list	VERB
gujaf-91	205	27	firms	firm	NOUN
gujaf-91	205	28	in	in	ADP
gujaf-91	205	29	nigeria	nigeria	PROPN
gujaf-91	205	30	.	.	PUNCT
gujaf-91	206	1	the	the	DET
gujaf-91	206	2	population	population	NOUN
gujaf-91	206	3	of	of	ADP
gujaf-91	206	4	audit	audit	NOUN
gujaf-91	206	5	staff	staff	NOUN
gujaf-91	206	6	working	work	VERB
gujaf-91	206	7	in	in	ADP
gujaf-91	206	8	audit	audit	NOUN
gujaf-91	206	9	firms	firm	NOUN
gujaf-91	206	10	in	in	ADP
gujaf-91	206	11	nigeria	nigeria	PROPN
gujaf-91	206	12	is	be	AUX
gujaf-91	206	13	unknown	unknown	ADJ
gujaf-91	206	14	and	and	CCONJ
gujaf-91	206	15	so	so	ADV
gujaf-91	206	16	the	the	DET
gujaf-91	206	17	sample	sample	NOUN
gujaf-91	206	18	size	size	NOUN
gujaf-91	206	19	of	of	ADP
gujaf-91	206	20	unknown	unknown	ADJ
gujaf-91	206	21	population	population	NOUN
gujaf-91	206	22	for	for	ADP
gujaf-91	206	23	this	this	DET
gujaf-91	206	24	survey	survey	NOUN
gujaf-91	206	25	study	study	NOUN
gujaf-91	206	26	is	be	AUX
gujaf-91	206	27	calculated	calculate	VERB
gujaf-91	206	28	using	use	VERB
gujaf-91	206	29	g*power	g*power	X
gujaf-91	206	30	which	which	DET
gujaf-91	206	31	minimum	minimum	ADJ
gujaf-91	206	32	sample	sample	NOUN
gujaf-91	206	33	size	size	NOUN
gujaf-91	206	34	is	be	AUX
gujaf-91	206	35	384	384	NUM
gujaf-91	206	36	respondents	respondent	NOUN
gujaf-91	206	37	.	.	PUNCT
gujaf-91	207	1	a	a	DET
gujaf-91	207	2	model	model	NOUN
gujaf-91	207	3	of	of	ADP
gujaf-91	207	4	questionnaire	questionnaire	NOUN
gujaf-91	207	5	is	be	AUX
gujaf-91	207	6	adopted	adopt	VERB
gujaf-91	207	7	from	from	ADP
gujaf-91	207	8	a	a	DET
gujaf-91	207	9	research	research	NOUN
gujaf-91	207	10	conducted	conduct	VERB
gujaf-91	207	11	and	and	CCONJ
gujaf-91	207	12	500	500	NUM
gujaf-91	207	13	copies	copy	NOUN
gujaf-91	207	14	of	of	ADP
gujaf-91	207	15	adopted	adopt	VERB
gujaf-91	207	16	questionnaire	questionnaire	NOUN
gujaf-91	207	17	which	which	PRON
gujaf-91	207	18	contains	contain	VERB
gujaf-91	207	19	31	31	NUM
gujaf-91	207	20	items	item	NOUN
gujaf-91	207	21	were	be	AUX
gujaf-91	207	22	administered	administer	VERB
gujaf-91	207	23	to	to	PART
gujaf-91	207	24	audit	audit	NOUN
gujaf-91	207	25	staff	staff	NOUN
gujaf-91	207	26	and	and	CCONJ
gujaf-91	207	27	389	389	NUM
gujaf-91	207	28	copies	copy	NOUN
gujaf-91	207	29	were	be	AUX
gujaf-91	207	30	returned	return	VERB
gujaf-91	207	31	.	.	PUNCT
gujaf-91	208	1	the	the	DET
gujaf-91	208	2	questionnaire	questionnaire	NOUN
gujaf-91	208	3	was	be	AUX
gujaf-91	208	4	the	the	DET
gujaf-91	208	5	main	main	ADJ
gujaf-91	208	6	instrument	instrument	NOUN
gujaf-91	208	7	for	for	ADP
gujaf-91	208	8	data	data	NOUN
gujaf-91	208	9	collection	collection	NOUN
gujaf-91	208	10	and	and	CCONJ
gujaf-91	208	11	adopted	adopt	VERB
gujaf-91	208	12	a	a	DET
gujaf-91	208	13	ninepoint	ninepoint	ADJ
gujaf-91	208	14	likert	likert	ADJ
gujaf-91	208	15	scale	scale	NOUN
gujaf-91	208	16	.	.	PUNCT
gujaf-91	209	1	the	the	DET
gujaf-91	209	2	study	study	NOUN
gujaf-91	209	3	is	be	AUX
gujaf-91	209	4	multivariate	multivariate	NOUN
gujaf-91	209	5	in	in	ADP
gujaf-91	209	6	nature	nature	NOUN
gujaf-91	209	7	so	so	SCONJ
gujaf-91	209	8	structural	structural	ADJ
gujaf-91	209	9	equation	equation	NOUN
gujaf-91	209	10	modelling	modelling	NOUN
gujaf-91	209	11	is	be	AUX
gujaf-91	209	12	employed	employ	VERB
gujaf-91	209	13	and	and	CCONJ
gujaf-91	209	14	smartpls	smartpls	PROPN
gujaf-91	209	15	3	3	NUM
gujaf-91	209	16	is	be	AUX
gujaf-91	209	17	used	use	VERB
gujaf-91	209	18	for	for	ADP
gujaf-91	209	19	the	the	DET
gujaf-91	209	20	analysis	analysis	NOUN
gujaf-91	209	21	.	.	PUNCT
gujaf-91	210	1	19	19	NUM
gujaf-91	210	2	the	the	DET
gujaf-91	210	3	study	study	NOUN
gujaf-91	210	4	concludes	conclude	VERB
gujaf-91	210	5	that	that	SCONJ
gujaf-91	210	6	:	:	PUNCT
gujaf-91	210	7	i.	i.	NOUN
gujaf-91	210	8	audit	audit	PROPN
gujaf-91	210	9	firm	firm	NOUN
gujaf-91	210	10	has	have	VERB
gujaf-91	210	11	significant	significant	ADJ
gujaf-91	210	12	effect	effect	NOUN
gujaf-91	210	13	on	on	ADP
gujaf-91	210	14	fraudulent	fraudulent	ADJ
gujaf-91	210	15	financial	financial	ADJ
gujaf-91	210	16	reporting	reporting	NOUN
gujaf-91	210	17	of	of	ADP
gujaf-91	210	18	listed	list	VERB
gujaf-91	210	19	firms	firm	NOUN
gujaf-91	210	20	in	in	ADP
gujaf-91	210	21	nigeria	nigeria	PROPN
gujaf-91	210	22	.	.	PUNCT
gujaf-91	211	1	this	this	PRON
gujaf-91	211	2	signifies	signify	VERB
gujaf-91	211	3	that	that	PRON
gujaf-91	211	4	audit	audit	NOUN
gujaf-91	211	5	firms	firm	NOUN
gujaf-91	211	6	have	have	VERB
gujaf-91	211	7	influence	influence	NOUN
gujaf-91	211	8	on	on	ADP
gujaf-91	211	9	the	the	DET
gujaf-91	211	10	fraudulent	fraudulent	ADJ
gujaf-91	211	11	financial	financial	ADJ
gujaf-91	211	12	reporting	reporting	NOUN
gujaf-91	211	13	committed	commit	VERB
gujaf-91	211	14	by	by	ADP
gujaf-91	211	15	the	the	DET
gujaf-91	211	16	management	management	NOUN
gujaf-91	211	17	of	of	ADP
gujaf-91	211	18	listed	list	VERB
gujaf-91	211	19	firms	firm	NOUN
gujaf-91	211	20	in	in	ADP
gujaf-91	211	21	nigeria	nigeria	PROPN
gujaf-91	211	22	.	.	PUNCT
gujaf-91	212	1	ii	ii	PROPN
gujaf-91	212	2	.	.	PUNCT
gujaf-91	212	3	audit	audit	PROPN
gujaf-91	212	4	firm	firm	NOUN
gujaf-91	212	5	has	have	VERB
gujaf-91	212	6	significant	significant	ADJ
gujaf-91	212	7	positive	positive	ADJ
gujaf-91	212	8	effect	effect	NOUN
gujaf-91	212	9	on	on	ADP
gujaf-91	212	10	audit	audit	NOUN
gujaf-91	212	11	process	process	NOUN
gujaf-91	212	12	of	of	ADP
gujaf-91	212	13	listed	list	VERB
gujaf-91	212	14	firms	firm	NOUN
gujaf-91	212	15	in	in	ADP
gujaf-91	212	16	nigeria	nigeria	PROPN
gujaf-91	212	17	.	.	PUNCT
gujaf-91	213	1	this	this	PRON
gujaf-91	213	2	signifies	signify	VERB
gujaf-91	213	3	audit	audit	NOUN
gujaf-91	213	4	firms	firm	NOUN
gujaf-91	213	5	are	be	AUX
gujaf-91	213	6	in	in	ADP
gujaf-91	213	7	full	full	ADJ
gujaf-91	213	8	control	control	NOUN
gujaf-91	213	9	of	of	ADP
gujaf-91	213	10	audit	audit	NOUN
gujaf-91	213	11	process	process	NOUN
gujaf-91	213	12	of	of	ADP
gujaf-91	213	13	listed	list	VERB
gujaf-91	213	14	firms	firm	NOUN
gujaf-91	213	15	in	in	ADP
gujaf-91	213	16	nigeria	nigeria	PROPN
gujaf-91	213	17	.	.	PUNCT
gujaf-91	214	1	iii	iii	PROPN
gujaf-91	214	2	.	.	PROPN
gujaf-91	214	3	audit	audit	PROPN
gujaf-91	214	4	committee	committee	NOUN
gujaf-91	214	5	has	have	VERB
gujaf-91	214	6	significant	significant	ADJ
gujaf-91	214	7	positive	positive	ADJ
gujaf-91	214	8	effect	effect	NOUN
gujaf-91	214	9	on	on	ADP
gujaf-91	214	10	fraudulent	fraudulent	ADJ
gujaf-91	214	11	financial	financial	ADJ
gujaf-91	214	12	reporting	reporting	NOUN
gujaf-91	214	13	of	of	ADP
gujaf-91	214	14	listed	list	VERB
gujaf-91	214	15	firms	firm	NOUN
gujaf-91	214	16	in	in	ADP
gujaf-91	214	17	nigeria	nigeria	PROPN
gujaf-91	214	18	.	.	PUNCT
gujaf-91	215	1	this	this	PRON
gujaf-91	215	2	signifies	signify	VERB
gujaf-91	215	3	audit	audit	NOUN
gujaf-91	215	4	committee	committee	NOUN
gujaf-91	215	5	does	do	AUX
gujaf-91	215	6	not	not	PART
gujaf-91	215	7	assess	assess	VERB
gujaf-91	215	8	risk	risk	NOUN
gujaf-91	215	9	of	of	ADP
gujaf-91	215	10	fraudulent	fraudulent	ADJ
gujaf-91	215	11	financial	financial	ADJ
gujaf-91	215	12	reporting	reporting	NOUN
gujaf-91	215	13	and	and	CCONJ
gujaf-91	215	14	they	they	PRON
gujaf-91	215	15	rely	rely	VERB
gujaf-91	215	16	on	on	ADP
gujaf-91	215	17	other	other	ADJ
gujaf-91	215	18	corporate	corporate	ADJ
gujaf-91	215	19	governance	governance	NOUN
gujaf-91	215	20	monitoring	monitoring	NOUN
gujaf-91	215	21	mechanisms	mechanism	NOUN
gujaf-91	215	22	(	(	PUNCT
gujaf-91	215	23	internal	internal	ADJ
gujaf-91	215	24	and	and	CCONJ
gujaf-91	215	25	external	external	ADJ
gujaf-91	215	26	audits	audits	NOUN
gujaf-91	215	27	)	)	PUNCT
gujaf-91	215	28	.	.	PUNCT
gujaf-91	216	1	iv	iv	X
gujaf-91	216	2	.	.	X
gujaf-91	216	3	audit	audit	NOUN
gujaf-91	216	4	process	process	NOUN
gujaf-91	216	5	has	have	VERB
gujaf-91	216	6	significant	significant	ADJ
gujaf-91	216	7	negative	negative	ADJ
gujaf-91	216	8	on	on	ADP
gujaf-91	216	9	fraudulent	fraudulent	ADJ
gujaf-91	216	10	financial	financial	ADJ
gujaf-91	216	11	reporting	reporting	NOUN
gujaf-91	216	12	of	of	ADP
gujaf-91	216	13	listed	list	VERB
gujaf-91	216	14	firms	firm	NOUN
gujaf-91	216	15	in	in	ADP
gujaf-91	216	16	nigeria	nigeria	PROPN
gujaf-91	216	17	.	.	PUNCT
gujaf-91	217	1	this	this	PRON
gujaf-91	217	2	signifies	signify	VERB
gujaf-91	217	3	audit	audit	NOUN
gujaf-91	217	4	process	process	NOUN
gujaf-91	217	5	is	be	AUX
gujaf-91	217	6	a	a	DET
gujaf-91	217	7	mechanism	mechanism	NOUN
gujaf-91	217	8	to	to	PART
gujaf-91	217	9	be	be	AUX
gujaf-91	217	10	used	use	VERB
gujaf-91	217	11	for	for	ADP
gujaf-91	217	12	prevention	prevention	NOUN
gujaf-91	217	13	and	and	CCONJ
gujaf-91	217	14	detection	detection	NOUN
gujaf-91	217	15	of	of	ADP
gujaf-91	217	16	fraudulent	fraudulent	ADJ
gujaf-91	217	17	financial	financial	ADJ
gujaf-91	217	18	reporting	reporting	NOUN
gujaf-91	217	19	in	in	ADP
gujaf-91	217	20	listed	list	VERB
gujaf-91	217	21	firms	firm	NOUN
gujaf-91	217	22	in	in	ADP
gujaf-91	217	23	nigeria	nigeria	PROPN
gujaf-91	217	24	.	.	PUNCT
gujaf-91	218	1	v.	v.	ADP
gujaf-91	218	2	audit	audit	NOUN
gujaf-91	218	3	process	process	NOUN
gujaf-91	218	4	has	have	VERB
gujaf-91	218	5	significant	significant	ADJ
gujaf-91	218	6	negative	negative	ADJ
gujaf-91	218	7	(	(	PUNCT
gujaf-91	218	8	full	full	ADJ
gujaf-91	218	9	)	)	PUNCT
gujaf-91	218	10	mediating	mediate	VERB
gujaf-91	218	11	effect	effect	NOUN
gujaf-91	218	12	on	on	ADP
gujaf-91	218	13	the	the	DET
gujaf-91	218	14	relationship	relationship	NOUN
gujaf-91	218	15	between	between	ADP
gujaf-91	218	16	audit	audit	NOUN
gujaf-91	218	17	firm	firm	ADJ
gujaf-91	218	18	and	and	CCONJ
gujaf-91	218	19	fraudulent	fraudulent	ADJ
gujaf-91	218	20	financial	financial	ADJ
gujaf-91	218	21	reporting	reporting	NOUN
gujaf-91	218	22	of	of	ADP
gujaf-91	218	23	listed	list	VERB
gujaf-91	218	24	firms	firm	NOUN
gujaf-91	218	25	in	in	ADP
gujaf-91	218	26	nigeria	nigeria	PROPN
gujaf-91	218	27	.	.	PUNCT
gujaf-91	219	1	this	this	DET
gujaf-91	219	2	signifies	signify	VERB
gujaf-91	219	3	only	only	ADV
gujaf-91	219	4	through	through	ADP
gujaf-91	219	5	audit	audit	NOUN
gujaf-91	219	6	process	process	NOUN
gujaf-91	219	7	,	,	PUNCT
gujaf-91	219	8	audit	audit	NOUN
gujaf-91	219	9	firms	firm	NOUN
gujaf-91	219	10	can	can	AUX
gujaf-91	219	11	curb	curb	VERB
gujaf-91	219	12	fraudulent	fraudulent	ADJ
gujaf-91	219	13	financial	financial	ADJ
gujaf-91	219	14	reporting	reporting	NOUN
gujaf-91	219	15	in	in	ADP
gujaf-91	219	16	listed	list	VERB
gujaf-91	219	17	firms	firm	NOUN
gujaf-91	219	18	in	in	ADP
gujaf-91	219	19	nigeria	nigeria	PROPN
gujaf-91	219	20	.	.	PUNCT
gujaf-91	220	1	vi	vi	PROPN
gujaf-91	220	2	.	.	PROPN
gujaf-91	220	3	audit	audit	NOUN
gujaf-91	220	4	committee	committee	NOUN
gujaf-91	220	5	has	have	VERB
gujaf-91	220	6	significant	significant	ADJ
gujaf-91	220	7	(	(	PUNCT
gujaf-91	220	8	negative	negative	ADJ
gujaf-91	220	9	)	)	PUNCT
gujaf-91	220	10	moderating	moderate	VERB
gujaf-91	220	11	effect	effect	NOUN
gujaf-91	220	12	on	on	ADP
gujaf-91	220	13	the	the	DET
gujaf-91	220	14	relationship	relationship	NOUN
gujaf-91	220	15	between	between	ADP
gujaf-91	220	16	audit	audit	NOUN
gujaf-91	220	17	firm	firm	ADJ
gujaf-91	220	18	and	and	CCONJ
gujaf-91	220	19	fraudulent	fraudulent	ADJ
gujaf-91	220	20	financial	financial	ADJ
gujaf-91	220	21	reporting	reporting	NOUN
gujaf-91	220	22	of	of	ADP
gujaf-91	220	23	listed	list	VERB
gujaf-91	220	24	firms	firm	NOUN
gujaf-91	220	25	in	in	ADP
gujaf-91	220	26	nigeria	nigeria	PROPN
gujaf-91	220	27	.	.	PUNCT
gujaf-91	221	1	this	this	DET
gujaf-91	221	2	signifies	signify	VERB
gujaf-91	221	3	changes	change	NOUN
gujaf-91	221	4	in	in	ADP
gujaf-91	221	5	audit	audit	NOUN
gujaf-91	221	6	committee	committee	NOUN
gujaf-91	221	7	can	can	AUX
gujaf-91	221	8	influence	influence	VERB
gujaf-91	221	9	audit	audit	NOUN
gujaf-91	221	10	firm	firm	NOUN
gujaf-91	221	11	to	to	PART
gujaf-91	221	12	curb	curb	VERB
gujaf-91	221	13	fraudulent	fraudulent	ADJ
gujaf-91	221	14	financial	financial	ADJ
gujaf-91	221	15	reporting	reporting	NOUN
gujaf-91	221	16	of	of	ADP
gujaf-91	221	17	listed	list	VERB
gujaf-91	221	18	firms	firm	NOUN
gujaf-91	221	19	in	in	ADP
gujaf-91	221	20	nigeria	nigeria	PROPN
gujaf-91	221	21	base	base	NOUN
gujaf-91	221	22	on	on	ADP
gujaf-91	221	23	the	the	DET
gujaf-91	221	24	conclusion	conclusion	NOUN
gujaf-91	221	25	,	,	PUNCT
gujaf-91	221	26	the	the	DET
gujaf-91	221	27	study	study	NOUN
gujaf-91	221	28	recommends	recommend	VERB
gujaf-91	221	29	that	that	SCONJ
gujaf-91	221	30	:	:	PUNCT
gujaf-91	221	31	i.	i.	NOUN
gujaf-91	221	32	audit	audit	PROPN
gujaf-91	221	33	firm	firm	NOUN
gujaf-91	221	34	should	should	AUX
gujaf-91	221	35	maintain	maintain	VERB
gujaf-91	221	36	an	an	DET
gujaf-91	221	37	objective	objective	ADJ
gujaf-91	221	38	stance	stance	NOUN
gujaf-91	221	39	and	and	CCONJ
gujaf-91	221	40	strive	strive	VERB
gujaf-91	221	41	for	for	ADP
gujaf-91	221	42	improving	improve	VERB
gujaf-91	221	43	audit	audit	NOUN
gujaf-91	221	44	procedures	procedure	NOUN
gujaf-91	221	45	to	to	PART
gujaf-91	221	46	curb	curb	VERB
gujaf-91	221	47	fraudulent	fraudulent	ADJ
gujaf-91	221	48	financial	financial	ADJ
gujaf-91	221	49	reporting	reporting	NOUN
gujaf-91	221	50	of	of	ADP
gujaf-91	221	51	listed	list	VERB
gujaf-91	221	52	firms	firm	NOUN
gujaf-91	221	53	in	in	ADP
gujaf-91	221	54	nigeria	nigeria	PROPN
gujaf-91	221	55	.	.	PUNCT
gujaf-91	222	1	ii	ii	PROPN
gujaf-91	222	2	.	.	PUNCT
gujaf-91	223	1	audit	audit	PROPN
gujaf-91	223	2	committee	committee	NOUN
gujaf-91	223	3	should	should	AUX
gujaf-91	223	4	have	have	VERB
gujaf-91	223	5	uniform	uniform	ADJ
gujaf-91	223	6	guideline	guideline	NOUN
gujaf-91	223	7	for	for	ADP
gujaf-91	223	8	fraud	fraud	NOUN
gujaf-91	223	9	risk	risk	NOUN
gujaf-91	223	10	assessment	assessment	NOUN
gujaf-91	223	11	and	and	CCONJ
gujaf-91	223	12	write	write	VERB
gujaf-91	223	13	a	a	DET
gujaf-91	223	14	report	report	NOUN
gujaf-91	223	15	to	to	ADP
gujaf-91	223	16	board	board	NOUN
gujaf-91	223	17	of	of	ADP
gujaf-91	223	18	directors	director	NOUN
gujaf-91	223	19	on	on	ADP
gujaf-91	223	20	any	any	DET
gujaf-91	223	21	potential	potential	ADJ
gujaf-91	223	22	or	or	CCONJ
gujaf-91	223	23	actual	actual	ADJ
gujaf-91	223	24	fraudulent	fraudulent	ADJ
gujaf-91	223	25	financial	financial	ADJ
gujaf-91	223	26	reporting	reporting	NOUN
gujaf-91	223	27	in	in	ADP
gujaf-91	223	28	listed	list	VERB
gujaf-91	223	29	firms	firm	NOUN
gujaf-91	223	30	in	in	ADP
gujaf-91	223	31	nigeria	nigeria	PROPN
gujaf-91	223	32	.	.	PUNCT
gujaf-91	224	1	iii	iii	PROPN
gujaf-91	224	2	.	.	PROPN
gujaf-91	224	3	audit	audit	PROPN
gujaf-91	224	4	committee	committee	NOUN
gujaf-91	224	5	should	should	AUX
gujaf-91	224	6	focus	focus	VERB
gujaf-91	224	7	their	their	PRON
gujaf-91	224	8	attention	attention	NOUN
gujaf-91	224	9	on	on	ADP
gujaf-91	224	10	improving	improve	VERB
gujaf-91	224	11	the	the	DET
gujaf-91	224	12	fraud	fraud	NOUN
gujaf-91	224	13	risk	risk	NOUN
gujaf-91	224	14	assessment	assessment	NOUN
gujaf-91	224	15	will	will	AUX
gujaf-91	224	16	significantly	significantly	ADV
gujaf-91	224	17	curb	curb	VERB
gujaf-91	224	18	the	the	DET
gujaf-91	224	19	fraudulent	fraudulent	ADJ
gujaf-91	224	20	financial	financial	ADJ
gujaf-91	224	21	reporting	reporting	NOUN
gujaf-91	224	22	risks	risk	NOUN
gujaf-91	224	23	of	of	ADP
gujaf-91	224	24	listed	list	VERB
gujaf-91	224	25	firms	firm	NOUN
gujaf-91	224	26	in	in	ADP
gujaf-91	224	27	nigeria	nigeria	PROPN
gujaf-91	224	28	.	.	PUNCT
gujaf-91	225	1	iv	iv	X
gujaf-91	225	2	.	.	X
gujaf-91	225	3	audit	audit	NOUN
gujaf-91	225	4	process	process	NOUN
gujaf-91	225	5	should	should	AUX
gujaf-91	225	6	include	include	VERB
gujaf-91	225	7	adequate	adequate	ADJ
gujaf-91	225	8	procedures	procedure	NOUN
gujaf-91	225	9	for	for	ADP
gujaf-91	225	10	detection	detection	NOUN
gujaf-91	225	11	and	and	CCONJ
gujaf-91	225	12	prevention	prevention	NOUN
gujaf-91	225	13	of	of	ADP
gujaf-91	225	14	fraudulent	fraudulent	ADJ
gujaf-91	225	15	financial	financial	ADJ
gujaf-91	225	16	reporting	reporting	NOUN
gujaf-91	225	17	in	in	ADP
gujaf-91	225	18	listed	list	VERB
gujaf-91	225	19	firms	firm	NOUN
gujaf-91	225	20	in	in	ADP
gujaf-91	225	21	nigeria	nigeria	PROPN
gujaf-91	225	22	.	.	PUNCT
gujaf-91	226	1	v.	v.	ADP
gujaf-91	226	2	audit	audit	NOUN
gujaf-91	226	3	firm	firm	NOUN
gujaf-91	226	4	should	should	AUX
gujaf-91	226	5	include	include	VERB
gujaf-91	226	6	adequate	adequate	ADJ
gujaf-91	226	7	fraud	fraud	NOUN
gujaf-91	226	8	risk	risk	NOUN
gujaf-91	226	9	assessment	assessment	NOUN
gujaf-91	226	10	and	and	CCONJ
gujaf-91	226	11	procedures	procedure	NOUN
gujaf-91	226	12	put	put	VERB
gujaf-91	226	13	in	in	ADP
gujaf-91	226	14	place	place	NOUN
gujaf-91	226	15	for	for	ADP
gujaf-91	226	16	detection	detection	NOUN
gujaf-91	226	17	and	and	CCONJ
gujaf-91	226	18	prevention	prevention	NOUN
gujaf-91	226	19	fraud	fraud	NOUN
gujaf-91	226	20	in	in	ADP
gujaf-91	226	21	audit	audit	NOUN
gujaf-91	226	22	process	process	NOUN
gujaf-91	226	23	which	which	PRON
gujaf-91	226	24	in	in	ADP
gujaf-91	226	25	turn	turn	NOUN
gujaf-91	226	26	will	will	AUX
gujaf-91	226	27	curb	curb	VERB
gujaf-91	226	28	fraudulent	fraudulent	ADJ
gujaf-91	226	29	financial	financial	ADJ
gujaf-91	226	30	reporting	reporting	NOUN
gujaf-91	226	31	in	in	ADP
gujaf-91	226	32	listed	list	VERB
gujaf-91	226	33	firms	firm	NOUN
gujaf-91	226	34	in	in	ADP
gujaf-91	226	35	nigeria	nigeria	PROPN
gujaf-91	226	36	.	.	PUNCT
gujaf-91	227	1	vi	vi	PROPN
gujaf-91	227	2	.	.	PROPN
gujaf-91	227	3	audit	audit	NOUN
gujaf-91	227	4	committee	committee	NOUN
gujaf-91	227	5	and	and	CCONJ
gujaf-91	227	6	external	external	ADJ
gujaf-91	227	7	auditors	auditor	NOUN
gujaf-91	227	8	should	should	AUX
gujaf-91	227	9	focus	focus	VERB
gujaf-91	227	10	their	their	PRON
gujaf-91	227	11	attention	attention	NOUN
gujaf-91	227	12	on	on	ADP
gujaf-91	227	13	improving	improve	VERB
gujaf-91	227	14	the	the	DET
gujaf-91	227	15	audit	audit	NOUN
gujaf-91	227	16	process	process	NOUN
gujaf-91	227	17	which	which	PRON
gujaf-91	227	18	in	in	ADP
gujaf-91	227	19	turn	turn	NOUN
gujaf-91	227	20	will	will	AUX
gujaf-91	227	21	significantly	significantly	ADV
gujaf-91	227	22	curb	curb	VERB
gujaf-91	227	23	the	the	DET
gujaf-91	227	24	fraudulent	fraudulent	ADJ
gujaf-91	227	25	financial	financial	ADJ
gujaf-91	227	26	reporting	reporting	NOUN
gujaf-91	227	27	risks	risk	NOUN
gujaf-91	227	28	of	of	ADP
gujaf-91	227	29	listed	list	VERB
gujaf-91	227	30	firms	firm	NOUN
gujaf-91	227	31	in	in	ADP
gujaf-91	227	32	nigeria	nigeria	PROPN
gujaf-91	227	33	.	.	PUNCT
gujaf-91	228	1	20	20	NUM
gujaf-91	228	2	references	reference	NOUN
gujaf-91	228	3	al	al	PROPN
gujaf-91	228	4	-	-	PUNCT
gujaf-91	228	5	sorihi	sorihi	PROPN
gujaf-91	228	6	,	,	PUNCT
gujaf-91	228	7	s.	s.	PROPN
gujaf-91	228	8	a.	a.	PROPN
gujaf-91	228	9	(	(	PUNCT
gujaf-91	228	10	2018	2018	NUM
gujaf-91	228	11	)	)	PUNCT
gujaf-91	228	12	the	the	DET
gujaf-91	228	13	relationship	relationship	NOUN
gujaf-91	228	14	between	between	ADP
gujaf-91	228	15	auditor	auditor	NOUN
gujaf-91	228	16	’s	’s	PART
gujaf-91	228	17	independence	independence	NOUN
gujaf-91	228	18	and	and	CCONJ
gujaf-91	228	19	financial	financial	ADJ
gujaf-91	228	20	reporting	reporting	NOUN
gujaf-91	228	21	fraud	fraud	NOUN
gujaf-91	228	22	risk	risk	NOUN
gujaf-91	228	23	assessment	assessment	NOUN
gujaf-91	228	24	in	in	ADP
gujaf-91	228	25	the	the	DET
gujaf-91	228	26	yemeni	yemeni	ADJ
gujaf-91	228	27	context	context	NOUN
gujaf-91	228	28	.	.	PUNCT
gujaf-91	229	1	journal	journal	NOUN
gujaf-91	229	2	of	of	ADP
gujaf-91	229	3	social	social	ADJ
gujaf-91	229	4	studies	study	NOUN
gujaf-91	229	5	24(1	24(1	NUM
gujaf-91	229	6	)	)	PUNCT
gujaf-91	229	7	,	,	PUNCT
gujaf-91	229	8	https://doi.org/10.20428/jss.24.1.6	https://doi.org/10.20428/jss.24.1.6	NOUN
gujaf-91	229	9	andon	andon	PROPN
gujaf-91	229	10	,	,	PUNCT
gujaf-91	229	11	p.	p.	NOUN
gujaf-91	229	12	;	;	PUNCT
gujaf-91	229	13	free	free	ADJ
gujaf-91	229	14	,	,	PUNCT
gujaf-91	229	15	c.&scard	c.&scard	PROPN
gujaf-91	229	16	,	,	PUNCT
gujaf-91	229	17	b.	b.	PROPN
gujaf-91	229	18	(	(	PUNCT
gujaf-91	229	19	2015	2015	NUM
gujaf-91	229	20	)	)	PUNCT
gujaf-91	229	21	pathways	pathway	NOUN
gujaf-91	229	22	to	to	ADP
gujaf-91	229	23	accountant	accountant	NOUN
gujaf-91	229	24	fraud	fraud	NOUN
gujaf-91	229	25	:	:	PUNCT
gujaf-91	229	26	australian	australian	ADJ
gujaf-91	229	27	evidence	evidence	NOUN
gujaf-91	229	28	and	and	CCONJ
gujaf-91	229	29	analysis	analysis	NOUN
gujaf-91	229	30	.	.	PUNCT
gujaf-91	230	1	account	account	NOUN
gujaf-91	230	2	.	.	PUNCT
gujaf-91	231	1	res	re	NOUN
gujaf-91	231	2	.	.	PUNCT
gujaf-91	232	1	j.	j.	PROPN
gujaf-91	232	2	,	,	PUNCT
gujaf-91	232	3	28	28	NUM
gujaf-91	232	4	,	,	PUNCT
gujaf-91	232	5	10–44	10–44	NUM
gujaf-91	232	6	.	.	PROPN
gujaf-91	232	7	asare	asare	PROPN
gujaf-91	232	8	&	&	CCONJ
gujaf-91	232	9	wright	wright	PROPN
gujaf-91	232	10	(	(	PUNCT
gujaf-91	232	11	2014	2014	NUM
gujaf-91	232	12	)	)	PUNCT
gujaf-91	232	13	field	field	NOUN
gujaf-91	232	14	evidence	evidence	NOUN
gujaf-91	232	15	on	on	ADP
gujaf-91	232	16	auditors	auditor	NOUN
gujaf-91	232	17	’	’	PART
gujaf-91	232	18	experiences	experience	NOUN
gujaf-91	232	19	in	in	ADP
gujaf-91	232	20	consulting	consult	VERB
gujaf-91	232	21	with	with	ADP
gujaf-91	232	22	forensic	forensic	ADJ
gujaf-91	232	23	specialists	specialist	NOUN
gujaf-91	232	24	.	.	PUNCT
gujaf-91	233	1	working	work	VERB
gujaf-91	233	2	paper	paper	NOUN
gujaf-91	233	3	,	,	PUNCT
gujaf-91	233	4	university	university	PROPN
gujaf-91	233	5	of	of	ADP
gujaf-91	233	6	florida	florida	PROPN
gujaf-91	233	7	.	.	PUNCT
gujaf-91	234	1	asare	asare	PROPN
gujaf-91	234	2	s.	s.	PROPN
gujaf-91	234	3	k.	k.	PROPN
gujaf-91	234	4	,	,	PUNCT
gujaf-91	234	5	wright	wright	PROPN
gujaf-91	234	6	,	,	PUNCT
gujaf-91	234	7	a	a	PRON
gujaf-91	234	8	&	&	CCONJ
gujaf-91	234	9	zimbelman	zimbelman	PROPN
gujaf-91	234	10	,	,	PUNCT
gujaf-91	234	11	m.	m.	NOUN
gujaf-91	234	12	f.(2015	f.(2015	PROPN
gujaf-91	234	13	)	)	PUNCT
gujaf-91	234	14	challenges	challenge	NOUN
gujaf-91	234	15	facing	face	VERB
gujaf-91	234	16	auditors	auditor	NOUN
gujaf-91	234	17	in	in	ADP
gujaf-91	234	18	detecting	detect	VERB
gujaf-91	234	19	financial	financial	ADJ
gujaf-91	234	20	statement	statement	NOUN
gujaf-91	234	21	fraud	fraud	NOUN
gujaf-91	234	22	:	:	PUNCT
gujaf-91	234	23	insights	insight	NOUN
gujaf-91	234	24	from	from	ADP
gujaf-91	234	25	fraud	fraud	NOUN
gujaf-91	234	26	investigations	investigation	NOUN
gujaf-91	234	27	journal	journal	NOUN
gujaf-91	234	28	of	of	ADP
gujaf-91	234	29	forensic	forensic	PROPN
gujaf-91	234	30	&	&	CCONJ
gujaf-91	234	31	investigative	investigative	ADJ
gujaf-91	234	32	accounting	accounting	NOUN
gujaf-91	234	33	7(2	7(2	NUM
gujaf-91	234	34	)	)	PUNCT
gujaf-91	234	35	,	,	PUNCT
gujaf-91	234	36	july	july	PROPN
gujaf-91	234	37	december	december	PROPN
gujaf-91	234	38	asare	asare	PROPN
gujaf-91	234	39	,	,	PUNCT
gujaf-91	234	40	s.	s.	PROPN
gujaf-91	234	41	&	&	CCONJ
gujaf-91	234	42	a.	a.	PROPN
gujaf-91	234	43	wright	wright	PROPN
gujaf-91	234	44	.	.	PUNCT
gujaf-91	235	1	(	(	PUNCT
gujaf-91	235	2	2004	2004	NUM
gujaf-91	235	3	)	)	PUNCT
gujaf-91	235	4	.	.	PUNCT
gujaf-91	236	1	the	the	DET
gujaf-91	236	2	impact	impact	NOUN
gujaf-91	236	3	of	of	ADP
gujaf-91	236	4	risk	risk	NOUN
gujaf-91	236	5	checklists	checklist	NOUN
gujaf-91	236	6	and	and	CCONJ
gujaf-91	236	7	a	a	DET
gujaf-91	236	8	standard	standard	ADJ
gujaf-91	236	9	audit	audit	NOUN
gujaf-91	236	10	program	program	NOUN
gujaf-91	236	11	on	on	ADP
gujaf-91	236	12	the	the	DET
gujaf-91	236	13	planning	planning	NOUN
gujaf-91	236	14	of	of	ADP
gujaf-91	236	15	fraud	fraud	NOUN
gujaf-91	236	16	detection	detection	NOUN
gujaf-91	236	17	procedures	procedure	NOUN
gujaf-91	236	18	.	.	PUNCT
gujaf-91	237	1	contemporary	contemporary	ADJ
gujaf-91	237	2	accounting	accounting	NOUN
gujaf-91	237	3	research	research	NOUN
gujaf-91	237	4	(	(	PUNCT
gujaf-91	237	5	summer	summer	NOUN
gujaf-91	237	6	):	):	PUNCT
gujaf-91	237	7	325	325	NUM
gujaf-91	237	8	-	-	SYM
gujaf-91	237	9	352	352	NUM
gujaf-91	237	10	.	.	PUNCT
gujaf-91	237	11	association	association	NOUN
gujaf-91	237	12	of	of	ADP
gujaf-91	237	13	certified	certify	VERB
gujaf-91	237	14	fraud	fraud	NOUN
gujaf-91	237	15	examiners	examiner	NOUN
gujaf-91	237	16	(	(	PUNCT
gujaf-91	237	17	2010	2010	NUM
gujaf-91	237	18	)	)	PUNCT
gujaf-91	237	19	.	.	PUNCT
gujaf-91	238	1	report	report	NOUN
gujaf-91	238	2	to	to	ADP
gujaf-91	238	3	nations	nation	NOUN
gujaf-91	238	4	on	on	ADP
gujaf-91	238	5	occupational	occupational	ADJ
gujaf-91	238	6	fraud	fraud	NOUN
gujaf-91	238	7	and	and	CCONJ
gujaf-91	238	8	abuse	abuse	NOUN
gujaf-91	238	9	,	,	PUNCT
gujaf-91	238	10	2012	2012	NUM
gujaf-91	238	11	global	global	ADJ
gujaf-91	238	12	fraud	fraud	NOUN
gujaf-91	238	13	survey	survey	NOUN
gujaf-91	238	14	,	,	PUNCT
gujaf-91	238	15	acfe	acfe	NOUN
gujaf-91	238	16	,	,	PUNCT
gujaf-91	238	17	austin	austin	PROPN
gujaf-91	238	18	,	,	PUNCT
gujaf-91	238	19	usa	usa	PROPN
gujaf-91	238	20	.	.	PROPN
gujaf-91	238	21	association	association	PROPN
gujaf-91	238	22	of	of	ADP
gujaf-91	238	23	certified	certify	VERB
gujaf-91	238	24	fraud	fraud	NOUN
gujaf-91	238	25	examiners	examiner	NOUN
gujaf-91	238	26	(	(	PUNCT
gujaf-91	238	27	2012	2012	NUM
gujaf-91	238	28	)	)	PUNCT
gujaf-91	238	29	.	.	PUNCT
gujaf-91	239	1	report	report	NOUN
gujaf-91	239	2	to	to	ADP
gujaf-91	239	3	nations	nation	NOUN
gujaf-91	239	4	on	on	ADP
gujaf-91	239	5	occupational	occupational	ADJ
gujaf-91	239	6	fraud	fraud	NOUN
gujaf-91	239	7	and	and	CCONJ
gujaf-91	239	8	abuse	abuse	NOUN
gujaf-91	239	9	,	,	PUNCT
gujaf-91	239	10	2012	2012	NUM
gujaf-91	239	11	global	global	ADJ
gujaf-91	239	12	fraud	fraud	NOUN
gujaf-91	239	13	survey	survey	NOUN
gujaf-91	239	14	,	,	PUNCT
gujaf-91	239	15	acfe	acfe	NOUN
gujaf-91	239	16	,	,	PUNCT
gujaf-91	239	17	austin	austin	PROPN
gujaf-91	239	18	,	,	PUNCT
gujaf-91	239	19	usa	usa	PROPN
gujaf-91	239	20	.	.	PROPN
gujaf-91	239	21	association	association	PROPN
gujaf-91	239	22	of	of	ADP
gujaf-91	239	23	certified	certify	VERB
gujaf-91	239	24	fraud	fraud	NOUN
gujaf-91	239	25	examiners	examiner	NOUN
gujaf-91	239	26	acfe	acfe	NOUN
gujaf-91	239	27	(	(	PUNCT
gujaf-91	239	28	2018	2018	NUM
gujaf-91	239	29	)	)	PUNCT
gujaf-91	239	30	report	report	NOUN
gujaf-91	239	31	to	to	ADP
gujaf-91	239	32	the	the	DET
gujaf-91	239	33	nation	nation	NOUN
gujaf-91	239	34	on	on	ADP
gujaf-91	239	35	occupational	occupational	PROPN
gujaf-91	239	36	fraud	fraud	NOUN
gujaf-91	239	37	&	&	CCONJ
gujaf-91	239	38	abuse	abuse	PROPN
gujaf-91	239	39	,	,	PUNCT
gujaf-91	239	40	global	global	ADJ
gujaf-91	239	41	fraud	fraud	NOUN
gujaf-91	239	42	study	study	PROPN
gujaf-91	239	43	azibi	azibi	PROPN
gujaf-91	239	44	j.	j.	PROPN
gujaf-91	240	1	(	(	PUNCT
gujaf-91	240	2	2018	2018	NUM
gujaf-91	240	3	)	)	PUNCT
gujaf-91	240	4	joint	joint	ADJ
gujaf-91	240	5	audit	audit	NOUN
gujaf-91	240	6	and	and	CCONJ
gujaf-91	240	7	financial	financial	ADJ
gujaf-91	240	8	scandal	scandal	NOUN
gujaf-91	240	9	:	:	PUNCT
gujaf-91	240	10	the	the	DET
gujaf-91	240	11	case	case	NOUN
gujaf-91	240	12	of	of	ADP
gujaf-91	240	13	the	the	DET
gujaf-91	240	14	french	french	ADJ
gujaf-91	240	15	context	context	NOUN
gujaf-91	240	16	,	,	PUNCT
gujaf-91	240	17	journal	journal	NOUN
gujaf-91	240	18	of	of	ADP
gujaf-91	240	19	advanced	advanced	ADJ
gujaf-91	240	20	and	and	CCONJ
gujaf-91	240	21	applied	apply	VERB
gujaf-91	240	22	sciences	science	NOUN
gujaf-91	240	23	5(7	5(7	NUM
gujaf-91	240	24	)	)	PUNCT
gujaf-91	240	25	1	1	NUM
gujaf-91	240	26	-	-	SYM
gujaf-91	240	27	7	7	NUM
gujaf-91	240	28	contents	content	NOUN
gujaf-91	240	29	lists	list	NOUN
gujaf-91	240	30	available	available	ADJ
gujaf-91	240	31	at	at	ADP
gujaf-91	240	32	science	science	NOUN
gujaf-91	240	33	-	-	PUNCT
gujaf-91	240	34	gate	gate	NOUN
gujaf-91	240	35	http://www.sciencegate.com/ijaas.html	http://www.sciencegate.com/ijaas.html	PROPN
gujaf-91	240	36	barclay	barclay	PROPN
gujaf-91	240	37	,	,	PUNCT
gujaf-91	240	38	d.	d.	PROPN
gujaf-91	240	39	w.	w.	PROPN
gujaf-91	240	40	,	,	PUNCT
gujaf-91	240	41	higgins	higgins	PROPN
gujaf-91	240	42	,	,	PUNCT
gujaf-91	240	43	c.	c.	PROPN
gujaf-91	240	44	a.	a.	PROPN
gujaf-91	240	45	,	,	PUNCT
gujaf-91	240	46	&	&	CCONJ
gujaf-91	240	47	thompson	thompson	PROPN
gujaf-91	240	48	,	,	PUNCT
gujaf-91	240	49	r.	r.	PROPN
gujaf-91	240	50	(	(	PUNCT
gujaf-91	240	51	1995	1995	NUM
gujaf-91	240	52	)	)	PUNCT
gujaf-91	240	53	.	.	PUNCT
gujaf-91	241	1	the	the	DET
gujaf-91	241	2	partial	partial	ADJ
gujaf-91	241	3	least	least	ADJ
gujaf-91	241	4	squares	square	NOUN
gujaf-91	241	5	approach	approach	VERB
gujaf-91	241	6	to	to	ADP
gujaf-91	241	7	causal	causal	ADJ
gujaf-91	241	8	modeling	modeling	NOUN
gujaf-91	241	9	:	:	PUNCT
gujaf-91	241	10	personal	personal	ADJ
gujaf-91	241	11	computer	computer	NOUN
gujaf-91	241	12	adoption	adoption	NOUN
gujaf-91	241	13	and	and	CCONJ
gujaf-91	241	14	use	use	NOUN
gujaf-91	241	15	as	as	ADP
gujaf-91	241	16	illustration	illustration	NOUN
gujaf-91	241	17	.	.	PUNCT
gujaf-91	242	1	technology	technology	NOUN
gujaf-91	242	2	studies	study	NOUN
gujaf-91	242	3	,	,	PUNCT
gujaf-91	242	4	2	2	NUM
gujaf-91	242	5	,	,	PUNCT
gujaf-91	242	6	285–309	285–309	NUM
gujaf-91	242	7	.	.	PUNCT
gujaf-91	243	1	bédard	bédard	PROPN
gujaf-91	243	2	,	,	PUNCT
gujaf-91	243	3	j.	j.	PROPN
gujaf-91	243	4	&	&	CCONJ
gujaf-91	243	5	gendron	gendron	PROPN
gujaf-91	243	6	,	,	PUNCT
gujaf-91	243	7	y.	y.	PROPN
gujaf-91	243	8	(	(	PUNCT
gujaf-91	243	9	2010	2010	NUM
gujaf-91	243	10	)	)	PUNCT
gujaf-91	243	11	.	.	PUNCT
gujaf-91	244	1	strengthening	strengthen	VERB
gujaf-91	244	2	the	the	DET
gujaf-91	244	3	financial	financial	ADJ
gujaf-91	244	4	reporting	reporting	NOUN
gujaf-91	244	5	system	system	NOUN
gujaf-91	244	6	:	:	PUNCT
gujaf-91	244	7	can	can	AUX
gujaf-91	244	8	audit	audit	VERB
gujaf-91	244	9	committees	committee	NOUN
gujaf-91	244	10	deliver	deliver	VERB
gujaf-91	244	11	?	?	PUNCT
gujaf-91	245	1	international	international	ADJ
gujaf-91	245	2	journal	journal	NOUN
gujaf-91	245	3	of	of	ADP
gujaf-91	245	4	auditing	auditing	NOUN
gujaf-91	245	5	,	,	PUNCT
gujaf-91	245	6	14(2	14(2	NUM
gujaf-91	245	7	)	)	PUNCT
gujaf-91	245	8	,	,	PUNCT
gujaf-91	245	9	174–210	174–210	NUM
gujaf-91	245	10	.	.	PUNCT
gujaf-91	246	1	boritz	boritz	PROPN
gujaf-91	246	2	,	,	PUNCT
gujaf-91	246	3	e.	e.	PROPN
gujaf-91	246	4	,	,	PUNCT
gujaf-91	246	5	n.	n.	PROPN
gujaf-91	246	6	kochetova	kochetova	PROPN
gujaf-91	246	7	-	-	PUNCT
gujaf-91	246	8	kozloski	kozloski	PROPN
gujaf-91	246	9	and	and	CCONJ
gujaf-91	246	10	l.	l.	PROPN
gujaf-91	246	11	robinson	robinson	PROPN
gujaf-91	246	12	.	.	PUNCT
gujaf-91	247	1	(	(	PUNCT
gujaf-91	247	2	2011	2011	NUM
gujaf-91	247	3	)	)	PUNCT
gujaf-91	247	4	are	be	AUX
gujaf-91	247	5	fraud	fraud	NOUN
gujaf-91	247	6	specialists	specialist	NOUN
gujaf-91	247	7	effective	effective	ADJ
gujaf-91	247	8	at	at	ADP
gujaf-91	247	9	modifying	modify	VERB
gujaf-91	247	10	audit	audit	NOUN
gujaf-91	247	11	programs	program	NOUN
gujaf-91	247	12	in	in	ADP
gujaf-91	247	13	the	the	DET
gujaf-91	247	14	presence	presence	NOUN
gujaf-91	247	15	of	of	ADP
gujaf-91	247	16	fraud	fraud	NOUN
gujaf-91	247	17	risk	risk	NOUN
gujaf-91	247	18	?	?	PUNCT
gujaf-91	248	1	working	work	VERB
gujaf-91	248	2	paper	paper	NOUN
gujaf-91	248	3	.	.	PUNCT
gujaf-91	249	1	boynton	boynton	PROPN
gujaf-91	249	2	,	,	PUNCT
gujaf-91	249	3	w.	w.	PROPN
gujaf-91	249	4	;	;	PUNCT
gujaf-91	249	5	and	and	CCONJ
gujaf-91	249	6	kell	kell	PROPN
gujaf-91	249	7	,	,	PUNCT
gujaf-91	249	8	w.	w.	PROPN
gujaf-91	249	9	(	(	PUNCT
gujaf-91	249	10	1996	1996	NUM
gujaf-91	249	11	)	)	PUNCT
gujaf-91	249	12	.	.	PUNCT
gujaf-91	250	1	modern	modern	ADJ
gujaf-91	250	2	auditing	auditing	NOUN
gujaf-91	250	3	.	.	PUNCT
gujaf-91	251	1	new	new	PROPN
gujaf-91	251	2	york	york	PROPN
gujaf-91	251	3	:	:	PUNCT
gujaf-91	251	4	john	john	PROPN
gujaf-91	251	5	wiley	wiley	PROPN
gujaf-91	251	6	&	&	CCONJ
gujaf-91	251	7	sons	son	NOUN
gujaf-91	251	8	.	.	PUNCT
gujaf-91	252	1	brown	brown	PROPN
gujaf-91	252	2	,	,	PUNCT
gujaf-91	252	3	h.	h.	PROPN
gujaf-91	252	4	and	and	CCONJ
gujaf-91	252	5	a.	a.	PROPN
gujaf-91	252	6	wright	wright	PROPN
gujaf-91	252	7	.	.	PUNCT
gujaf-91	253	1	(	(	PUNCT
gujaf-91	253	2	2008	2008	NUM
gujaf-91	253	3	)	)	PUNCT
gujaf-91	253	4	.	.	PUNCT
gujaf-91	254	1	negotiation	negotiation	NOUN
gujaf-91	254	2	research	research	NOUN
gujaf-91	254	3	in	in	ADP
gujaf-91	254	4	auditing	audit	VERB
gujaf-91	254	5	.	.	PUNCT
gujaf-91	255	1	accounting	accounting	NOUN
gujaf-91	255	2	horizons	horizon	NOUN
gujaf-91	255	3	(	(	PUNCT
gujaf-91	255	4	march	march	PROPN
gujaf-91	255	5	):	):	PUNCT
gujaf-91	255	6	91109	91109	NUM
gujaf-91	255	7	.	.	PUNCT
gujaf-91	256	1	carpenter	carpenter	NOUN
gujaf-91	256	2	,	,	PUNCT
gujaf-91	256	3	t.	t.	PROPN
gujaf-91	256	4	d.	d.	PROPN
gujaf-91	256	5	(	(	PUNCT
gujaf-91	256	6	2007	2007	NUM
gujaf-91	256	7	)	)	PUNCT
gujaf-91	256	8	.	.	PUNCT
gujaf-91	257	1	audit	audit	NOUN
gujaf-91	257	2	team	team	NOUN
gujaf-91	257	3	brainstorming	brainstorming	NOUN
gujaf-91	257	4	,	,	PUNCT
gujaf-91	257	5	fraud	fraud	NOUN
gujaf-91	257	6	risk	risk	NOUN
gujaf-91	257	7	identification	identification	NOUN
gujaf-91	257	8	,	,	PUNCT
gujaf-91	257	9	and	and	CCONJ
gujaf-91	257	10	fraud	fraud	NOUN
gujaf-91	257	11	risk	risk	NOUN
gujaf-91	257	12	assessment	assessment	NOUN
gujaf-91	257	13	:	:	PUNCT
gujaf-91	257	14	implications	implication	NOUN
gujaf-91	257	15	of	of	ADP
gujaf-91	257	16	sas	sas	PROPN
gujaf-91	257	17	no	no	INTJ
gujaf-91	257	18	.	.	PROPN
gujaf-91	257	19	99	99	NUM
gujaf-91	257	20	.	.	PUNCT
gujaf-91	258	1	the	the	DET
gujaf-91	258	2	accounting	accounting	NOUN
gujaf-91	258	3	review	review	NOUN
gujaf-91	258	4	82	82	NUM
gujaf-91	258	5	(	(	PUNCT
gujaf-91	258	6	5	5	NUM
gujaf-91	258	7	):	):	PUNCT
gujaf-91	258	8	1119–1140	1119–1140	NUM
gujaf-91	258	9	.	.	PUNCT
gujaf-91	259	1	chen	chen	PROPN
gujaf-91	259	2	jj	jj	PROPN
gujaf-91	259	3	,	,	PUNCT
gujaf-91	259	4	zhang	zhang	PROPN
gujaf-91	259	5	h	h	PROPN
gujaf-91	259	6	(	(	PUNCT
gujaf-91	259	7	2014	2014	NUM
gujaf-91	259	8	)	)	PUNCT
gujaf-91	259	9	.	.	PUNCT
gujaf-91	260	1	the	the	DET
gujaf-91	260	2	impact	impact	NOUN
gujaf-91	260	3	of	of	ADP
gujaf-91	260	4	the	the	DET
gujaf-91	260	5	corporate	corporate	ADJ
gujaf-91	260	6	governance	governance	NOUN
gujaf-91	260	7	code	code	NOUN
gujaf-91	260	8	on	on	ADP
gujaf-91	260	9	earnings	earning	NOUN
gujaf-91	260	10	managementevidence	managementevidence	NOUN
gujaf-91	260	11	from	from	ADP
gujaf-91	260	12	chinese	chinese	ADJ
gujaf-91	260	13	listed	list	VERB
gujaf-91	260	14	companies	company	NOUN
gujaf-91	260	15	.	.	PUNCT
gujaf-91	261	1	european	european	ADJ
gujaf-91	261	2	financial	financial	ADJ
gujaf-91	261	3	management	management	NOUN
gujaf-91	261	4	20(3):596	20(3):596	NUM
gujaf-91	261	5	-	-	SYM
gujaf-91	261	6	632	632	NUM
gujaf-91	261	7	.	.	PUNCT
gujaf-91	262	1	chen	chen	PROPN
gujaf-91	262	2	,	,	PUNCT
gujaf-91	262	3	j.	j.	PROPN
gujaf-91	262	4	;	;	PUNCT
gujaf-91	262	5	cumming	cumme	VERB
gujaf-91	262	6	,	,	PUNCT
gujaf-91	262	7	d.	d.	PROPN
gujaf-91	262	8	;	;	PUNCT
gujaf-91	262	9	hou	hou	PROPN
gujaf-91	262	10	,	,	PUNCT
gujaf-91	262	11	w	w	PROPN
gujaf-91	262	12	&	&	CCONJ
gujaf-91	262	13	lee	lee	PROPN
gujaf-91	262	14	,	,	PUNCT
gujaf-91	262	15	e.	e.	PROPN
gujaf-91	262	16	(	(	PUNCT
gujaf-91	262	17	2013	2013	NUM
gujaf-91	262	18	)	)	PUNCT
gujaf-91	262	19	.	.	PUNCT
gujaf-91	263	1	executive	executive	ADJ
gujaf-91	263	2	integrity	integrity	NOUN
gujaf-91	263	3	,	,	PUNCT
gujaf-91	263	4	audit	audit	NOUN
gujaf-91	263	5	opinion	opinion	NOUN
gujaf-91	263	6	,	,	PUNCT
gujaf-91	263	7	&	&	CCONJ
gujaf-91	263	8	fraud	fraud	NOUN
gujaf-91	263	9	in	in	ADP
gujaf-91	263	10	chinese	chinese	ADJ
gujaf-91	263	11	listed	list	VERB
gujaf-91	263	12	firms	firm	NOUN
gujaf-91	263	13	.	.	PUNCT
gujaf-91	264	1	emerging	emerge	VERB
gujaf-91	264	2	markets	market	NOUN
gujaf-91	264	3	review	review	NOUN
gujaf-91	264	4	.	.	PUNCT
gujaf-91	265	1	15	15	NUM
gujaf-91	265	2	,	,	PUNCT
gujaf-91	265	3	72	72	NUM
gujaf-91	265	4	-	-	SYM
gujaf-91	265	5	91	91	NUM
gujaf-91	265	6	.	.	PUNCT
gujaf-91	266	1	retrieved	retrieve	VERB
gujaf-91	266	2	from	from	ADP
gujaf-91	266	3	http://www.elsevier.com	http://www.elsevier.com	X
gujaf-91	266	4	accessed	access	VERB
gujaf-91	266	5	02/07/2014	02/07/2014	NOUN
gujaf-91	266	6	.	.	PUNCT
gujaf-91	267	1	chen	chen	PROPN
gujaf-91	267	2	,	,	PUNCT
gujaf-91	267	3	j.	j.	PROPN
gujaf-91	267	4	;	;	PUNCT
gujaf-91	267	5	cumming	cumme	VERB
gujaf-91	267	6	,	,	PUNCT
gujaf-91	267	7	d.	d.	PROPN
gujaf-91	267	8	;	;	PUNCT
gujaf-91	267	9	hou	hou	PROPN
gujaf-91	267	10	,	,	PUNCT
gujaf-91	267	11	w.	w.	PROPN
gujaf-91	267	12	;	;	PUNCT
gujaf-91	267	13	lee	lee	PROPN
gujaf-91	267	14	,	,	PUNCT
gujaf-91	267	15	e.	e.	PROPN
gujaf-91	267	16	(	(	PUNCT
gujaf-91	267	17	2016	2016	NUM
gujaf-91	267	18	)	)	PUNCT
gujaf-91	267	19	does	do	AUX
gujaf-91	267	20	the	the	DET
gujaf-91	267	21	external	external	ADJ
gujaf-91	267	22	monitoring	monitoring	NOUN
gujaf-91	267	23	effect	effect	NOUN
gujaf-91	267	24	of	of	ADP
gujaf-91	267	25	financial	financial	ADJ
gujaf-91	267	26	analysts	analyst	NOUN
gujaf-91	267	27	deter	deter	VERB
gujaf-91	267	28	corporate	corporate	ADJ
gujaf-91	267	29	fraud	fraud	NOUN
gujaf-91	267	30	in	in	ADP
gujaf-91	267	31	china	china	PROPN
gujaf-91	267	32	?	?	PUNCT
gujaf-91	268	1	j.	j.	PROPN
gujaf-91	268	2	bus	bus	PROPN
gujaf-91	268	3	.	.	PUNCT
gujaf-91	269	1	ethics	ethic	NOUN
gujaf-91	269	2	,	,	PUNCT
gujaf-91	269	3	134	134	NUM
gujaf-91	269	4	,	,	PUNCT
gujaf-91	269	5	727–742	727–742	NUM
gujaf-91	269	6	.	.	PUNCT
gujaf-91	269	7	cohen	cohen	PROPN
gujaf-91	269	8	,	,	PUNCT
gujaf-91	269	9	j.	j.	PROPN
gujaf-91	269	10	;	;	PUNCT
gujaf-91	269	11	ding	ding	NOUN
gujaf-91	269	12	,	,	PUNCT
gujaf-91	269	13	y.	y.	PROPN
gujaf-91	269	14	;	;	PUNCT
gujaf-91	269	15	lesage	lesage	NOUN
gujaf-91	269	16	,	,	PUNCT
gujaf-91	269	17	c.&stolowy	c.&stolowy	PROPN
gujaf-91	269	18	,	,	PUNCT
gujaf-91	269	19	h.	h.	PROPN
gujaf-91	269	20	(	(	PUNCT
gujaf-91	269	21	2010	2010	NUM
gujaf-91	269	22	)	)	PUNCT
gujaf-91	269	23	corporate	corporate	ADJ
gujaf-91	269	24	fraud	fraud	NOUN
gujaf-91	269	25	&	&	CCONJ
gujaf-91	269	26	managers	manager	NOUN
gujaf-91	269	27	’	’	PART
gujaf-91	269	28	behavior	behavior	NOUN
gujaf-91	269	29	:	:	PUNCT
gujaf-91	269	30	evidence	evidence	NOUN
gujaf-91	269	31	from	from	ADP
gujaf-91	269	32	the	the	DET
gujaf-91	269	33	press	press	NOUN
gujaf-91	269	34	.	.	PUNCT
gujaf-91	270	1	j.	j.	PROPN
gujaf-91	270	2	bus	bus	PROPN
gujaf-91	270	3	.	.	PUNCT
gujaf-91	271	1	ethics	ethic	NOUN
gujaf-91	271	2	,	,	PUNCT
gujaf-91	271	3	95	95	NUM
gujaf-91	271	4	,	,	PUNCT
gujaf-91	271	5	271–315	271–315	NUM
gujaf-91	271	6	.	.	PUNCT
gujaf-91	271	7	cooper	cooper	PROPN
gujaf-91	271	8	,	,	PUNCT
gujaf-91	271	9	k.	k.	PROPN
gujaf-91	271	10	&	&	CCONJ
gujaf-91	271	11	fargher	fargher	PROPN
gujaf-91	271	12	,	,	PUNCT
gujaf-91	271	13	i.	i.	PROPN
gujaf-91	271	14	(	(	PUNCT
gujaf-91	271	15	2011	2011	NUM
gujaf-91	271	16	)	)	PUNCT
gujaf-91	271	17	.	.	PUNCT
gujaf-91	272	1	accounting	account	VERB
gujaf-91	272	2	for	for	ADP
gujaf-91	272	3	corruption	corruption	NOUN
gujaf-91	272	4	:	:	PUNCT
gujaf-91	272	5	abuse	abuse	NOUN
gujaf-91	272	6	of	of	ADP
gujaf-91	272	7	rank	rank	PROPN
gujaf-91	272	8	&	&	CCONJ
gujaf-91	272	9	privilege	privilege	NOUN
gujaf-91	272	10	.	.	PUNCT
gujaf-91	273	1	critical	critical	ADJ
gujaf-91	273	2	perspectives	perspective	NOUN
gujaf-91	273	3	on	on	ADP
gujaf-91	273	4	accounting	accounting	NOUN
gujaf-91	273	5	conference	conference	NOUN
gujaf-91	273	6	,	,	PUNCT
gujaf-91	273	7	1	1	NUM
gujaf-91	273	8	-	-	SYM
gujaf-91	273	9	34	34	NUM
gujaf-91	273	10	.	.	PUNCT
gujaf-91	274	1	florida	florida	PROPN
gujaf-91	274	2	,	,	PUNCT
gujaf-91	274	3	usa	usa	PROPN
gujaf-91	274	4	.	.	PROPN
gujaf-91	274	5	deangelo	deangelo	PROPN
gujaf-91	274	6	,	,	PUNCT
gujaf-91	274	7	l.e	l.e	PROPN
gujaf-91	274	8	.	.	PROPN
gujaf-91	274	9	,	,	PUNCT
gujaf-91	274	10	(	(	PUNCT
gujaf-91	274	11	1981a	1981a	NUM
gujaf-91	274	12	)	)	PUNCT
gujaf-91	274	13	.	.	PUNCT
gujaf-91	275	1	'	'	PUNCT
gujaf-91	275	2	auditor	auditor	NOUN
gujaf-91	275	3	size	size	NOUN
gujaf-91	275	4	&	&	CCONJ
gujaf-91	275	5	audit	audit	PROPN
gujaf-91	275	6	quality	quality	NOUN
gujaf-91	275	7	'	'	PUNCT
gujaf-91	275	8	.	.	PUNCT
gujaf-91	276	1	journal	journal	PROPN
gujaf-91	276	2	of	of	ADP
gujaf-91	276	3	accounting	accounting	PROPN
gujaf-91	276	4	&	&	CCONJ
gujaf-91	276	5	economics	economic	NOUN
gujaf-91	276	6	,	,	PUNCT
gujaf-91	276	7	3	3	NUM
gujaf-91	276	8	(	(	PUNCT
gujaf-91	276	9	1):183199	1):183199	NUM
gujaf-91	276	10	dezoort	dezoort	NOUN
gujaf-91	276	11	,	,	PUNCT
gujaf-91	276	12	f.t	f.t	PROPN
gujaf-91	276	13	.	.	PUNCT
gujaf-91	276	14	(	(	PUNCT
gujaf-91	276	15	1998	1998	NUM
gujaf-91	276	16	)	)	PUNCT
gujaf-91	276	17	.	.	PUNCT
gujaf-91	277	1	an	an	DET
gujaf-91	277	2	analysis	analysis	NOUN
gujaf-91	277	3	of	of	ADP
gujaf-91	277	4	experience	experience	NOUN
gujaf-91	277	5	effects	effect	NOUN
gujaf-91	277	6	on	on	ADP
gujaf-91	277	7	audit	audit	NOUN
gujaf-91	277	8	committee	committee	NOUN
gujaf-91	277	9	members	member	NOUN
gujaf-91	277	10	’	’	PART
gujaf-91	277	11	oversight	oversight	NOUN
gujaf-91	277	12	judgments	judgment	NOUN
gujaf-91	277	13	.	.	PUNCT
gujaf-91	278	1	accounting	accounting	NOUN
gujaf-91	278	2	,	,	PUNCT
gujaf-91	278	3	organizations	organization	NOUN
gujaf-91	278	4	&	&	CCONJ
gujaf-91	278	5	society	society	NOUN
gujaf-91	278	6	,	,	PUNCT
gujaf-91	278	7	23(1	23(1	NUM
gujaf-91	278	8	)	)	PUNCT
gujaf-91	278	9	,	,	PUNCT
gujaf-91	278	10	1–21	1–21	PROPN
gujaf-91	278	11	.	.	PUNCT
gujaf-91	279	1	dorminey	dorminey	PROPN
gujaf-91	279	2	,	,	PUNCT
gujaf-91	279	3	j.	j.	PROPN
gujaf-91	279	4	,	,	PUNCT
gujaf-91	279	5	fleming	fleming	PROPN
gujaf-91	279	6	,	,	PUNCT
gujaf-91	279	7	a.	a.	PROPN
gujaf-91	279	8	s.	s.	PROPN
gujaf-91	279	9	,	,	PUNCT
gujaf-91	279	10	kranacher	kranacher	PROPN
gujaf-91	279	11	,	,	PUNCT
gujaf-91	279	12	m.	m.	NOUN
gujaf-91	279	13	j.	j.	PROPN
gujaf-91	279	14	,	,	PUNCT
gujaf-91	279	15	&	&	CCONJ
gujaf-91	279	16	riley	riley	PROPN
gujaf-91	279	17	jr	jr	PROPN
gujaf-91	279	18	,	,	PUNCT
gujaf-91	279	19	r.	r.	PROPN
gujaf-91	279	20	a.	a.	PROPN
gujaf-91	279	21	(	(	PUNCT
gujaf-91	279	22	2012	2012	NUM
gujaf-91	279	23	)	)	PUNCT
gujaf-91	279	24	.	.	PUNCT
gujaf-91	280	1	the	the	DET
gujaf-91	280	2	evolution	evolution	NOUN
gujaf-91	280	3	of	of	ADP
gujaf-91	280	4	fraud	fraud	NOUN
gujaf-91	280	5	theory	theory	NOUN
gujaf-91	280	6	.	.	PUNCT
gujaf-91	281	1	issues	issue	NOUN
gujaf-91	281	2	in	in	ADP
gujaf-91	281	3	accounting	accounting	NOUN
gujaf-91	281	4	education	education	NOUN
gujaf-91	281	5	,	,	PUNCT
gujaf-91	281	6	27(2	27(2	PRON
gujaf-91	281	7	)	)	PUNCT
gujaf-91	281	8	,	,	PUNCT
gujaf-91	281	9	555	555	NUM
gujaf-91	281	10	-	-	SYM
gujaf-91	281	11	579	579	NUM
gujaf-91	281	12	.	.	PUNCT
gujaf-91	282	1	https://doi.org/10.20428/jss.24.1.6	https://doi.org/10.20428/jss.24.1.6	PRON
gujaf-91	282	2	21	21	NUM
gujaf-91	282	3	dyck	dyck	ADJ
gujaf-91	282	4	,	,	PUNCT
gujaf-91	282	5	i.	i.	PROPN
gujaf-91	282	6	j.	j.	PROPN
gujaf-91	282	7	a.	a.	PROPN
gujaf-91	282	8	;	;	PUNCT
gujaf-91	282	9	a.	a.	PROPN
gujaf-91	282	10	morse	morse	PROPN
gujaf-91	282	11	&	&	CCONJ
gujaf-91	282	12	zingales	zingales	PROPN
gujaf-91	282	13	,	,	PUNCT
gujaf-91	282	14	l.	l.	PROPN
gujaf-91	282	15	(	(	PUNCT
gujaf-91	282	16	2010	2010	NUM
gujaf-91	282	17	):	):	PUNCT
gujaf-91	282	18	“	"	PUNCT
gujaf-91	282	19	who	who	PRON
gujaf-91	282	20	blows	blow	VERB
gujaf-91	282	21	the	the	DET
gujaf-91	282	22	whistle	whistle	NOUN
gujaf-91	282	23	on	on	ADP
gujaf-91	282	24	corporate	corporate	ADJ
gujaf-91	282	25	fraud	fraud	NOUN
gujaf-91	282	26	?	?	PUNCT
gujaf-91	282	27	”	"	PUNCT
gujaf-91	282	28	journal	journal	NOUN
gujaf-91	282	29	of	of	ADP
gujaf-91	282	30	finance	finance	NOUN
gujaf-91	282	31	65	65	NUM
gujaf-91	282	32	2213	2213	NUM
gujaf-91	282	33	-	-	SYM
gujaf-91	282	34	2253	2253	NUM
gujaf-91	282	35	.	.	PUNCT
gujaf-91	283	1	elder	elder	NOUN
gujaf-91	283	2	,	,	PUNCT
gujaf-91	283	3	r.	r.	PROPN
gujaf-91	283	4	j.	j.	PROPN
gujaf-91	283	5	;	;	PUNCT
gujaf-91	283	6	beasley	beasley	PROPN
gujaf-91	283	7	,	,	PUNCT
gujaf-91	283	8	m.	m.	NOUN
gujaf-91	283	9	s.	s.	PROPN
gujaf-91	283	10	;	;	PUNCT
gujaf-91	283	11	&	&	CCONJ
gujaf-91	283	12	arens	arens	PROPN
gujaf-91	283	13	,	,	PUNCT
gujaf-91	283	14	a.	a.	NOUN
gujaf-91	283	15	a.	a.	NOUN
gujaf-91	284	1	(	(	PUNCT
gujaf-91	284	2	2011	2011	NUM
gujaf-91	284	3	)	)	PUNCT
gujaf-91	284	4	.	.	PUNCT
gujaf-91	285	1	fraud	fraud	NOUN
gujaf-91	285	2	auditing	auditing	NOUN
gujaf-91	285	3	.	.	PUNCT
gujaf-91	286	1	auditing	auditing	NOUN
gujaf-91	286	2	and	and	CCONJ
gujaf-91	286	3	assurance	assurance	NOUN
gujaf-91	286	4	services	service	NOUN
gujaf-91	286	5	:	:	PUNCT
gujaf-91	286	6	an	an	DET
gujaf-91	286	7	integrated	integrated	ADJ
gujaf-91	286	8	approach	approach	NOUN
gujaf-91	286	9	.	.	PUNCT
gujaf-91	287	1	13th	13th	NOUN
gujaf-91	288	1	ed	ed	NOUN
gujaf-91	288	2	.	.	PUNCT
gujaf-91	289	1	new	new	PROPN
gujaf-91	289	2	jersey	jersey	PROPN
gujaf-91	289	3	,	,	PUNCT
gujaf-91	289	4	pearson	pearson	PROPN
gujaf-91	289	5	.	.	PUNCT
gujaf-91	290	1	erickson	erickson	PROPN
gujaf-91	290	2	,	,	PUNCT
gujaf-91	290	3	m.	m.	PROPN
gujaf-91	290	4	,	,	PUNCT
gujaf-91	290	5	b.w	b.w	PROPN
gujaf-91	290	6	.	.	PROPN
gujaf-91	290	7	mayhew	mayhew	PROPN
gujaf-91	290	8	&	&	CCONJ
gujaf-91	290	9	w.l	w.l	PROPN
gujaf-91	290	10	.	.	PROPN
gujaf-91	290	11	felix	felix	PROPN
gujaf-91	290	12	,	,	PUNCT
gujaf-91	290	13	jr	jr	PROPN
gujaf-91	290	14	.	.	PROPN
gujaf-91	290	15	(	(	PUNCT
gujaf-91	290	16	2000	2000	NUM
gujaf-91	290	17	)	)	PUNCT
gujaf-91	290	18	.	.	PUNCT
gujaf-91	291	1	why	why	SCONJ
gujaf-91	291	2	do	do	AUX
gujaf-91	291	3	audits	audits	NOUN
gujaf-91	291	4	fail	fail	VERB
gujaf-91	291	5	?	?	PUNCT
gujaf-91	292	1	evidence	evidence	NOUN
gujaf-91	292	2	from	from	ADP
gujaf-91	292	3	lincoln	lincoln	PROPN
gujaf-91	292	4	savings	saving	NOUN
gujaf-91	292	5	and	and	CCONJ
gujaf-91	292	6	loan	loan	NOUN
gujaf-91	292	7	,	,	PUNCT
gujaf-91	292	8	journal	journal	NOUN
gujaf-91	292	9	of	of	ADP
gujaf-91	292	10	accounting	account	VERB
gujaf-91	292	11	research.(spring):165	research.(spring):165	PROPN
gujaf-91	292	12	-	-	PUNCT
gujaf-91	292	13	194	194	NUM
gujaf-91	292	14	.	.	PUNCT
gujaf-91	293	1	everette	everette	PROPN
gujaf-91	293	2	,	,	PUNCT
gujaf-91	293	3	e.c	e.c	PROPN
gujaf-91	293	4	(	(	PUNCT
gujaf-91	293	5	2012	2012	NUM
gujaf-91	293	6	)	)	PUNCT
gujaf-91	293	7	financial	financial	ADJ
gujaf-91	293	8	statement	statement	NOUN
gujaf-91	293	9	fraud	fraud	NOUN
gujaf-91	293	10	,	,	PUNCT
gujaf-91	293	11	part2	part2	PROPN
gujaf-91	293	12	and	and	CCONJ
gujaf-91	293	13	3	3	NUM
gujaf-91	293	14	;	;	PUNCT
gujaf-91	293	15	professional	professional	ADJ
gujaf-91	293	16	developmentnetwork	developmentnetwork	NOUN
gujaf-91	293	17	;	;	PUNCT
gujaf-91	293	18	ontario	ontario	PROPN
gujaf-91	293	19	,	,	PUNCT
gujaf-91	293	20	canada	canada	PROPN
gujaf-91	293	21	:	:	PUNCT
gujaf-91	293	22	the	the	DET
gujaf-91	293	23	know	know	VERB
gujaf-91	293	24	how	how	SCONJ
gujaf-91	293	25	.	.	PUNCT
gujaf-91	294	1	favere	favere	ADJ
gujaf-91	294	2	-	-	PUNCT
gujaf-91	294	3	marchesi	marchesi	NOUN
gujaf-91	294	4	,	,	PUNCT
gujaf-91	294	5	m.	m.	NOUN
gujaf-91	294	6	(	(	PUNCT
gujaf-91	294	7	2013	2013	NUM
gujaf-91	294	8	)	)	PUNCT
gujaf-91	294	9	effects	effect	NOUN
gujaf-91	294	10	of	of	ADP
gujaf-91	294	11	decomposition	decomposition	NOUN
gujaf-91	294	12	&	&	CCONJ
gujaf-91	294	13	categorization	categorization	NOUN
gujaf-91	294	14	on	on	ADP
gujaf-91	294	15	fraud	fraud	NOUN
gujaf-91	294	16	-	-	PUNCT
gujaf-91	294	17	risk	risk	NOUN
gujaf-91	294	18	assessments	assessment	NOUN
gujaf-91	294	19	.	.	PUNCT
gujaf-91	295	1	audit	audit	NOUN
gujaf-91	295	2	.	.	PUNCT
gujaf-91	296	1	a	a	DET
gujaf-91	296	2	j.	j.	PROPN
gujaf-91	296	3	pract	pract	PROPN
gujaf-91	296	4	.	.	PUNCT
gujaf-91	297	1	theory	theory	NOUN
gujaf-91	297	2	,	,	PUNCT
gujaf-91	297	3	32	32	NUM
gujaf-91	297	4	,	,	PUNCT
gujaf-91	297	5	201–219	201–219	NUM
gujaf-91	297	6	.	.	PUNCT
gujaf-91	297	7	fodio	fodio	NOUN
gujaf-91	297	8	,	,	PUNCT
gujaf-91	297	9	m.	m.	NOUN
gujaf-91	297	10	i	i	PRON
gujaf-91	297	11	,	,	PUNCT
gujaf-91	297	12	ibikunle	ibikunle	PROPN
gujaf-91	297	13	,	,	PUNCT
gujaf-91	297	14	j	j	PROPN
gujaf-91	297	15	&	&	CCONJ
gujaf-91	297	16	oba	oba	PROPN
gujaf-91	297	17	v.	v.	PROPN
gujaf-91	297	18	c	c	PROPN
gujaf-91	297	19	(	(	PUNCT
gujaf-91	297	20	2013	2013	NUM
gujaf-91	297	21	)	)	PUNCT
gujaf-91	297	22	.	.	PUNCT
gujaf-91	298	1	corporate	corporate	ADJ
gujaf-91	298	2	governance	governance	NOUN
gujaf-91	298	3	mechanisms	mechanism	NOUN
gujaf-91	298	4	&	&	CCONJ
gujaf-91	298	5	reported	report	VERB
gujaf-91	298	6	earnings	earning	NOUN
gujaf-91	298	7	quality	quality	NOUN
gujaf-91	298	8	in	in	ADP
gujaf-91	298	9	listed	list	VERB
gujaf-91	298	10	nigerian	nigerian	ADJ
gujaf-91	298	11	insurance	insurance	NOUN
gujaf-91	298	12	firms	firm	NOUN
gujaf-91	298	13	.	.	PUNCT
gujaf-91	299	1	international	international	ADJ
gujaf-91	299	2	journal	journal	PROPN
gujaf-91	299	3	of	of	ADP
gujaf-91	299	4	finance	finance	PROPN
gujaf-91	299	5	&	&	CCONJ
gujaf-91	299	6	accounting	accounting	PROPN
gujaf-91	299	7	,	,	PUNCT
gujaf-91	299	8	2(5	2(5	NUM
gujaf-91	299	9	):	):	PUNCT
gujaf-91	299	10	279	279	NUM
gujaf-91	299	11	-	-	SYM
gujaf-91	299	12	286	286	NUM
gujaf-91	299	13	ghafran	ghafran	NOUN
gujaf-91	299	14	,	,	PUNCT
gujaf-91	299	15	c.	c.	PROPN
gujaf-91	299	16	&	&	CCONJ
gujaf-91	299	17	o’sullivan	o’sullivan	PROPN
gujaf-91	299	18	,	,	PUNCT
gujaf-91	299	19	n.	n.	PROPN
gujaf-91	299	20	(	(	PUNCT
gujaf-91	299	21	2013	2013	NUM
gujaf-91	299	22	)	)	PUNCT
gujaf-91	299	23	.	.	PUNCT
gujaf-91	300	1	the	the	DET
gujaf-91	300	2	governance	governance	NOUN
gujaf-91	300	3	role	role	NOUN
gujaf-91	300	4	of	of	ADP
gujaf-91	300	5	audit	audit	NOUN
gujaf-91	300	6	committees	committee	NOUN
gujaf-91	300	7	:	:	PUNCT
gujaf-91	300	8	reviewing	review	VERB
gujaf-91	300	9	a	a	DET
gujaf-91	300	10	decade	decade	NOUN
gujaf-91	300	11	of	of	ADP
gujaf-91	300	12	evidence	evidence	NOUN
gujaf-91	300	13	.	.	PUNCT
gujaf-91	301	1	international	international	ADJ
gujaf-91	301	2	journal	journal	PROPN
gujaf-91	301	3	of	of	ADP
gujaf-91	301	4	management	management	NOUN
gujaf-91	301	5	reviews	review	NOUN
gujaf-91	301	6	,	,	PUNCT
gujaf-91	301	7	15(4	15(4	NUM
gujaf-91	301	8	)	)	PUNCT
gujaf-91	301	9	,	,	PUNCT
gujaf-91	301	10	381–407	381–407	NUM
gujaf-91	301	11	.	.	PUNCT
gujaf-91	302	1	gibbins	gibbin	NOUN
gujaf-91	302	2	,	,	PUNCT
gujaf-91	302	3	m.	m.	NOUN
gujaf-91	302	4	,	,	PUNCT
gujaf-91	302	5	s.	s.	PROPN
gujaf-91	302	6	salterio	salterio	PROPN
gujaf-91	302	7	&	&	CCONJ
gujaf-91	302	8	a.	a.	PROPN
gujaf-91	302	9	webb	webb	PROPN
gujaf-91	302	10	.	.	PUNCT
gujaf-91	303	1	(	(	PUNCT
gujaf-91	303	2	2001	2001	NUM
gujaf-91	303	3	)	)	PUNCT
gujaf-91	303	4	.	.	PUNCT
gujaf-91	304	1	evidence	evidence	NOUN
gujaf-91	304	2	about	about	ADP
gujaf-91	304	3	auditor	auditor	NOUN
gujaf-91	304	4	–	–	PUNCT
gujaf-91	304	5	client	client	NOUN
gujaf-91	304	6	management	management	NOUN
gujaf-91	304	7	negotiation	negotiation	NOUN
gujaf-91	304	8	concerning	concern	VERB
gujaf-91	304	9	client	client	NOUN
gujaf-91	304	10	’s	’s	PART
gujaf-91	304	11	financial	financial	ADJ
gujaf-91	304	12	reporting	reporting	NOUN
gujaf-91	304	13	.	.	PUNCT
gujaf-91	305	1	journal	journal	NOUN
gujaf-91	305	2	of	of	ADP
gujaf-91	305	3	accounting	accounting	NOUN
gujaf-91	305	4	research	research	NOUN
gujaf-91	305	5	.	.	PUNCT
gujaf-91	306	1	(	(	PUNCT
gujaf-91	306	2	december	december	PROPN
gujaf-91	306	3	):	):	PUNCT
gujaf-91	306	4	535	535	NUM
gujaf-91	306	5	-	-	SYM
gujaf-91	306	6	563	563	NUM
gujaf-91	306	7	.	.	PUNCT
gujaf-91	307	1	glover	glover	PROPN
gujaf-91	307	2	,	,	PUNCT
gujaf-91	307	3	s.	s.	PROPN
gujaf-91	307	4	,	,	PUNCT
gujaf-91	307	5	d.	d.	PROPN
gujaf-91	307	6	prawitt	prawitt	PROPN
gujaf-91	307	7	,	,	PUNCT
gujaf-91	307	8	j.	j.	PROPN
gujaf-91	307	9	schultz	schultz	PROPN
gujaf-91	307	10	,	,	PUNCT
gujaf-91	307	11	&	&	CCONJ
gujaf-91	307	12	m.	m.	PROPN
gujaf-91	307	13	zimbelman	zimbelman	PROPN
gujaf-91	307	14	.	.	PUNCT
gujaf-91	308	1	2003	2003	NUM
gujaf-91	308	2	.	.	PUNCT
gujaf-91	309	1	a	a	DET
gujaf-91	309	2	test	test	NOUN
gujaf-91	309	3	of	of	ADP
gujaf-91	309	4	changes	change	NOUN
gujaf-91	309	5	in	in	ADP
gujaf-91	309	6	auditors	auditor	NOUN
gujaf-91	309	7	’	’	PART
gujaf-91	309	8	fraud	fraud	NOUN
gujaf-91	309	9	-	-	PUNCT
gujaf-91	309	10	related	relate	VERB
gujaf-91	309	11	planning	planning	NOUN
gujaf-91	309	12	judgments	judgment	NOUN
gujaf-91	309	13	since	since	SCONJ
gujaf-91	309	14	the	the	DET
gujaf-91	309	15	issuance	issuance	NOUN
gujaf-91	309	16	of	of	ADP
gujaf-91	309	17	sas	sas	PROPN
gujaf-91	309	18	no	no	INTJ
gujaf-91	309	19	.	.	PROPN
gujaf-91	309	20	82	82	NUM
gujaf-91	309	21	.	.	PUNCT
gujaf-91	310	1	auditing	auditing	NOUN
gujaf-91	310	2	:	:	PUNCT
gujaf-91	310	3	a	a	DET
gujaf-91	310	4	journal	journal	NOUN
gujaf-91	310	5	of	of	ADP
gujaf-91	310	6	practice	practice	NOUN
gujaf-91	310	7	&	&	CCONJ
gujaf-91	310	8	theory	theory	NOUN
gujaf-91	310	9	(	(	PUNCT
gujaf-91	310	10	september	september	PROPN
gujaf-91	310	11	):	):	PUNCT
gujaf-91	310	12	237	237	NUM
gujaf-91	310	13	-	-	SYM
gujaf-91	310	14	251	251	NUM
gujaf-91	310	15	.	.	PUNCT
gujaf-91	311	1	goel	goel	PROPN
gujaf-91	311	2	,	,	PUNCT
gujaf-91	311	3	s.	s.	PROPN
gujaf-91	311	4	&	&	CCONJ
gujaf-91	311	5	gangolly	gangolly	PROPN
gujaf-91	311	6	,	,	PUNCT
gujaf-91	311	7	j.	j.	PROPN
gujaf-91	311	8	(	(	PUNCT
gujaf-91	311	9	2012	2012	NUM
gujaf-91	311	10	)	)	PUNCT
gujaf-91	311	11	.	.	PUNCT
gujaf-91	312	1	beyond	beyond	ADP
gujaf-91	312	2	the	the	DET
gujaf-91	312	3	numbers	number	NOUN
gujaf-91	312	4	:	:	PUNCT
gujaf-91	312	5	mining	mine	VERB
gujaf-91	312	6	the	the	DET
gujaf-91	312	7	annual	annual	ADJ
gujaf-91	312	8	reports	report	NOUN
gujaf-91	312	9	for	for	ADP
gujaf-91	312	10	hidden	hidden	ADJ
gujaf-91	312	11	cues	cue	NOUN
gujaf-91	312	12	indicative	indicative	ADJ
gujaf-91	312	13	of	of	ADP
gujaf-91	312	14	financial	financial	ADJ
gujaf-91	312	15	statement	statement	NOUN
gujaf-91	312	16	fraud	fraud	NOUN
gujaf-91	312	17	.	.	PUNCT
gujaf-91	313	1	intelligent	intelligent	ADJ
gujaf-91	313	2	systems	system	NOUN
gujaf-91	313	3	in	in	ADP
gujaf-91	313	4	accounting	accounting	NOUN
gujaf-91	313	5	,	,	PUNCT
gujaf-91	313	6	finance	finance	NOUN
gujaf-91	313	7	,	,	PUNCT
gujaf-91	313	8	&	&	CCONJ
gujaf-91	313	9	management	management	NOUN
gujaf-91	313	10	.	.	PUNCT
gujaf-91	314	1	19	19	NUM
gujaf-91	314	2	,	,	PUNCT
gujaf-91	314	3	7589	7589	NUM
gujaf-91	314	4	.	.	PUNCT
gujaf-91	315	1	retrieved	retrieve	VERB
gujaf-91	315	2	from	from	ADP
gujaf-91	315	3	http://www.wileyonlinelibrary.com	http://www.wileyonlinelibrary.com	X
gujaf-91	315	4	accessed	access	VERB
gujaf-91	315	5	03/02/2016	03/02/2016	PROPN
gujaf-91	315	6	.	.	PUNCT
gujaf-91	316	1	gupta	gupta	PROPN
gujaf-91	316	2	,	,	PUNCT
gujaf-91	316	3	r.	r.	PROPN
gujaf-91	316	4	&	&	CCONJ
gujaf-91	316	5	gill	gill	PROPN
gujaf-91	316	6	,	,	PUNCT
gujaf-91	316	7	n.	n.	PROPN
gujaf-91	316	8	s.	s.	PROPN
gujaf-91	316	9	(	(	PUNCT
gujaf-91	316	10	2012	2012	NUM
gujaf-91	316	11	)	)	PUNCT
gujaf-91	316	12	.	.	PUNCT
gujaf-91	317	1	a	a	DET
gujaf-91	317	2	solution	solution	NOUN
gujaf-91	317	3	for	for	ADP
gujaf-91	317	4	preventing	prevent	VERB
gujaf-91	317	5	fraudulent	fraudulent	ADJ
gujaf-91	317	6	financial	financial	ADJ
gujaf-91	317	7	reporting	reporting	NOUN
gujaf-91	317	8	using	use	VERB
gujaf-91	317	9	descriptive	descriptive	ADJ
gujaf-91	317	10	data	datum	NOUN
gujaf-91	317	11	mining	mining	NOUN
gujaf-91	317	12	techniques	technique	NOUN
gujaf-91	317	13	international	international	ADJ
gujaf-91	317	14	journal	journal	NOUN
gujaf-91	317	15	of	of	ADP
gujaf-91	317	16	computer	computer	NOUN
gujaf-91	317	17	applications	application	NOUN
gujaf-91	317	18	(	(	PUNCT
gujaf-91	317	19	0975	0975	NUM
gujaf-91	317	20	–	–	PUNCT
gujaf-91	317	21	8887	8887	NUM
gujaf-91	317	22	)	)	PUNCT
gujaf-91	317	23	58(1	58(1	NOUN
gujaf-91	317	24	)	)	PUNCT
gujaf-91	317	25	november	november	PROPN
gujaf-91	317	26	haefele	haefele	PROPN
gujaf-91	317	27	,	,	PUNCT
gujaf-91	317	28	m.&stiegeler	m.&stiegeler	NOUN
gujaf-91	317	29	,	,	PUNCT
gujaf-91	317	30	s.k	s.k	PROPN
gujaf-91	317	31	.	.	PROPN
gujaf-91	318	1	(	(	PUNCT
gujaf-91	318	2	2016	2016	NUM
gujaf-91	318	3	)	)	PUNCT
gujaf-91	318	4	white	white	ADJ
gujaf-91	318	5	collar	collar	NOUN
gujaf-91	318	6	crime	crime	NOUN
gujaf-91	318	7	and	and	CCONJ
gujaf-91	318	8	accounting	accounting	NOUN
gujaf-91	318	9	fraud	fraud	NOUN
gujaf-91	318	10	.	.	PUNCT
gujaf-91	319	1	interdiscip	interdiscip	NOUN
gujaf-91	319	2	.	.	PUNCT
gujaf-91	320	1	manag	manag	PROPN
gujaf-91	320	2	.	.	PUNCT
gujaf-91	321	1	res	res	PROPN
gujaf-91	321	2	.	.	PUNCT
gujaf-91	322	1	xiicoleccióninterdiscip	xiicoleccióninterdiscip	PROPN
gujaf-91	322	2	.	.	PROPN
gujaf-91	323	1	manag	manag	PROPN
gujaf-91	323	2	.	.	PUNCT
gujaf-91	324	1	res	re	NOUN
gujaf-91	324	2	.	.	PROPN
gujaf-91	324	3	,	,	PUNCT
gujaf-91	324	4	12	12	NUM
gujaf-91	324	5	,	,	PUNCT
gujaf-91	324	6	1197–1207	1197–1207	NUM
gujaf-91	324	7	.	.	PUNCT
gujaf-91	325	1	hair	hair	NOUN
gujaf-91	325	2	,	,	PUNCT
gujaf-91	325	3	j.	j.	PROPN
gujaf-91	325	4	f.	f.	PROPN
gujaf-91	325	5	,	,	PUNCT
gujaf-91	325	6	risher	risher	ADV
gujaf-91	325	7	,	,	PUNCT
gujaf-91	325	8	j.	j.	PROPN
gujaf-91	325	9	j.	j.	PROPN
gujaf-91	325	10	,	,	PUNCT
gujaf-91	325	11	sarstedt	sarstedt	NOUN
gujaf-91	325	12	,	,	PUNCT
gujaf-91	325	13	m.	m.	NOUN
gujaf-91	325	14	,	,	PUNCT
gujaf-91	325	15	&	&	CCONJ
gujaf-91	325	16	ringle	ringle	PROPN
gujaf-91	325	17	,	,	PUNCT
gujaf-91	325	18	c.	c.	PROPN
gujaf-91	325	19	m.	m.	NOUN
gujaf-91	325	20	(	(	PUNCT
gujaf-91	325	21	2019a	2019a	NUM
gujaf-91	325	22	)	)	PUNCT
gujaf-91	325	23	,	,	PUNCT
gujaf-91	325	24	"	"	PUNCT
gujaf-91	325	25	when	when	SCONJ
gujaf-91	325	26	to	to	PART
gujaf-91	325	27	use	use	VERB
gujaf-91	325	28	and	and	CCONJ
gujaf-91	325	29	how	how	SCONJ
gujaf-91	325	30	to	to	PART
gujaf-91	325	31	report	report	VERB
gujaf-91	325	32	the	the	DET
gujaf-91	325	33	results	result	NOUN
gujaf-91	325	34	of	of	ADP
gujaf-91	325	35	pls	pls	NOUN
gujaf-91	325	36	-	-	PUNCT
gujaf-91	325	37	sem	sem	NOUN
gujaf-91	325	38	"	"	PUNCT
gujaf-91	325	39	,	,	PUNCT
gujaf-91	325	40	european	european	PROPN
gujaf-91	325	41	business	business	PROPN
gujaf-91	325	42	review	review	PROPN
gujaf-91	325	43	,	,	PUNCT
gujaf-91	325	44	31(1	31(1	NUM
gujaf-91	325	45	)	)	PUNCT
gujaf-91	325	46	,	,	PUNCT
gujaf-91	325	47	2	2	NUM
gujaf-91	325	48	-	-	SYM
gujaf-91	325	49	24	24	NUM
gujaf-91	325	50	.	.	PUNCT
gujaf-91	326	1	hair	hair	NOUN
gujaf-91	326	2	,	,	PUNCT
gujaf-91	326	3	jr	jr	PROPN
gujaf-91	326	4	,	,	PUNCT
gujaf-91	326	5	j.	j.	PROPN
gujaf-91	326	6	f.	f.	PROPN
gujaf-91	326	7	hult	hult	PROPN
gujaf-91	326	8	t.	t.	PROPN
gujaf-91	326	9	m.	m.	PROPN
gujaf-91	326	10	,	,	PUNCT
gujaf-91	326	11	ringle	ringle	PROPN
gujaf-91	326	12	,	,	PUNCT
gujaf-91	326	13	c.	c.	PROPN
gujaf-91	326	14	m.	m.	PROPN
gujaf-91	326	15	&	&	CCONJ
gujaf-91	326	16	sarstedt	sarstedt	PROPN
gujaf-91	326	17	,	,	PUNCT
gujaf-91	326	18	m.	m.	NOUN
gujaf-91	326	19	(	(	PUNCT
gujaf-91	326	20	2017	2017	NUM
gujaf-91	326	21	)	)	PUNCT
gujaf-91	326	22	a	a	DET
gujaf-91	326	23	primer	primer	NOUN
gujaf-91	326	24	on	on	ADP
gujaf-91	326	25	partial	partial	ADJ
gujaf-91	326	26	least	least	ADJ
gujaf-91	326	27	squares	square	NOUN
gujaf-91	326	28	structural	structural	ADJ
gujaf-91	326	29	equation	equation	NOUN
gujaf-91	326	30	modeling	modeling	NOUN
gujaf-91	326	31	(	(	PUNCT
gujaf-91	326	32	pls	pls	NOUN
gujaf-91	326	33	-	-	PUNCT
gujaf-91	326	34	sem	sem	NOUN
gujaf-91	326	35	)	)	PUNCT
gujaf-91	326	36	second	second	ADJ
gujaf-91	326	37	edition	edition	NOUN
gujaf-91	326	38	sage	sage	NOUN
gujaf-91	326	39	publications	publication	NOUN
gujaf-91	326	40	,	,	PUNCT
gujaf-91	326	41	inc	inc	PROPN
gujaf-91	326	42	hammersley	hammersley	PROPN
gujaf-91	326	43	,	,	PUNCT
gujaf-91	326	44	j.	j.	PROPN
gujaf-91	326	45	(	(	PUNCT
gujaf-91	326	46	2011	2011	NUM
gujaf-91	326	47	)	)	PUNCT
gujaf-91	326	48	.	.	PUNCT
gujaf-91	327	1	a	a	DET
gujaf-91	327	2	review	review	NOUN
gujaf-91	327	3	and	and	CCONJ
gujaf-91	327	4	model	model	NOUN
gujaf-91	327	5	of	of	ADP
gujaf-91	327	6	auditor	auditor	NOUN
gujaf-91	327	7	judgments	judgment	NOUN
gujaf-91	327	8	in	in	ADP
gujaf-91	327	9	fraud	fraud	NOUN
gujaf-91	327	10	-	-	PUNCT
gujaf-91	327	11	related	relate	VERB
gujaf-91	327	12	planning	planning	NOUN
gujaf-91	327	13	tasks	task	NOUN
gujaf-91	327	14	.	.	PUNCT
gujaf-91	328	1	auditing	auditing	NOUN
gujaf-91	328	2	:	:	PUNCT
gujaf-91	328	3	a	a	DET
gujaf-91	328	4	journal	journal	NOUN
gujaf-91	328	5	of	of	ADP
gujaf-91	328	6	practice	practice	NOUN
gujaf-91	328	7	&	&	CCONJ
gujaf-91	328	8	theory	theory	NOUN
gujaf-91	328	9	30:4	30:4	NUM
gujaf-91	328	10	(	(	PUNCT
gujaf-91	328	11	november	november	PROPN
gujaf-91	328	12	):	):	PUNCT
gujaf-91	328	13	101	101	NUM
gujaf-91	328	14	-	-	SYM
gujaf-91	328	15	128	128	NUM
gujaf-91	328	16	.	.	PUNCT
gujaf-91	329	1	hapsoro	hapsoro	PROPN
gujaf-91	329	2	d.	d.	PROPN
gujaf-91	329	3	&	&	CCONJ
gujaf-91	329	4	handayani	handayani	PROPN
gujaf-91	329	5	n	n	PROPN
gujaf-91	329	6	(	(	PUNCT
gujaf-91	329	7	2020	2020	NUM
gujaf-91	329	8	)	)	PUNCT
gujaf-91	329	9	does	do	VERB
gujaf-91	329	10	managerial	managerial	ADJ
gujaf-91	329	11	ownership	ownership	NOUN
gujaf-91	329	12	,	,	PUNCT
gujaf-91	329	13	audit	audit	NOUN
gujaf-91	329	14	committee	committee	NOUN
gujaf-91	329	15	,	,	PUNCT
gujaf-91	329	16	and	and	CCONJ
gujaf-91	329	17	audit	audit	NOUN
gujaf-91	329	18	quality	quality	NOUN
gujaf-91	329	19	moderate	moderate	ADJ
gujaf-91	329	20	:	:	PUNCT
gujaf-91	329	21	the	the	DET
gujaf-91	329	22	effect	effect	NOUN
gujaf-91	329	23	of	of	ADP
gujaf-91	329	24	fraudulent	fraudulent	ADJ
gujaf-91	329	25	financial	financial	ADJ
gujaf-91	329	26	reporting	reporting	NOUN
gujaf-91	329	27	on	on	ADP
gujaf-91	329	28	company	company	NOUN
gujaf-91	329	29	value	value	NOUN
gujaf-91	329	30	?	?	PUNCT
gujaf-91	330	1	international	international	ADJ
gujaf-91	330	2	journal	journal	PROPN
gujaf-91	330	3	of	of	ADP
gujaf-91	330	4	scientific	scientific	PROPN
gujaf-91	330	5	&	&	CCONJ
gujaf-91	330	6	technology	technology	PROPN
gujaf-91	330	7	research	research	NOUN
gujaf-91	330	8	9(04	9(04	NOUN
gujaf-91	330	9	)	)	PUNCT
gujaf-91	330	10	,	,	PUNCT
gujaf-91	330	11	april	april	PROPN
gujaf-91	330	12	issn	issn	PROPN
gujaf-91	330	13	2277	2277	NUM
gujaf-91	330	14	-	-	SYM
gujaf-91	330	15	8616	8616	NUM
gujaf-91	330	16	1037	1037	NUM
gujaf-91	330	17	ijstr	ijstr	NOUN
gujaf-91	330	18	©	©	PROPN
gujaf-91	330	19	2020	2020	NUM
gujaf-91	330	20	www.ijstr	www.ijstr	X
gujaf-91	330	21	.	.	PUNCT
gujaf-91	331	1	org	org	PROPN
gujaf-91	331	2	hayes	hayes	PROPN
gujaf-91	331	3	,	,	PUNCT
gujaf-91	331	4	r.m	r.m	PROPN
gujaf-91	331	5	.	.	PROPN
gujaf-91	331	6	(	(	PUNCT
gujaf-91	331	7	2014	2014	NUM
gujaf-91	331	8	)	)	PUNCT
gujaf-91	331	9	.	.	PUNCT
gujaf-91	332	1	discussion	discussion	NOUN
gujaf-91	332	2	of	of	ADP
gujaf-91	332	3	audit	audit	NOUN
gujaf-91	332	4	committee	committee	NOUN
gujaf-91	332	5	financial	financial	ADJ
gujaf-91	332	6	expertise	expertise	NOUN
gujaf-91	332	7	&	&	CCONJ
gujaf-91	332	8	earnings	earning	NOUN
gujaf-91	332	9	management	management	NOUN
gujaf-91	332	10	:	:	PUNCT
gujaf-91	332	11	the	the	DET
gujaf-91	332	12	role	role	NOUN
gujaf-91	332	13	of	of	ADP
gujaf-91	332	14	status	status	NOUN
gujaf-91	332	15	’	'	PUNCT
gujaf-91	332	16	by	by	ADP
gujaf-91	332	17	badolato	badolato	PROPN
gujaf-91	332	18	,	,	PUNCT
gujaf-91	332	19	donelson	donelson	PROPN
gujaf-91	332	20	,	,	PUNCT
gujaf-91	332	21	&	&	CCONJ
gujaf-91	332	22	ege	ege	PROPN
gujaf-91	332	23	.	.	PUNCT
gujaf-91	333	1	journal	journal	PROPN
gujaf-91	333	2	of	of	ADP
gujaf-91	333	3	accounting	accounting	PROPN
gujaf-91	333	4	&	&	CCONJ
gujaf-91	333	5	economics	economic	NOUN
gujaf-91	333	6	,	,	PUNCT
gujaf-91	333	7	58(2–3	58(2–3	PROPN
gujaf-91	333	8	)	)	PUNCT
gujaf-91	333	9	,	,	PUNCT
gujaf-91	333	10	231–239	231–239	NUM
gujaf-91	333	11	.	.	PUNCT
gujaf-91	333	12	hoffman	hoffman	PROPN
gujaf-91	333	13	,	,	PUNCT
gujaf-91	333	14	v.	v.	PROPN
gujaf-91	333	15	&	&	CCONJ
gujaf-91	333	16	j.	j.	PROPN
gujaf-91	333	17	patton	patton	PROPN
gujaf-91	333	18	.	.	PUNCT
gujaf-91	334	1	1997	1997	NUM
gujaf-91	334	2	.	.	PUNCT
gujaf-91	335	1	accountability	accountability	NOUN
gujaf-91	335	2	,	,	PUNCT
gujaf-91	335	3	the	the	DET
gujaf-91	335	4	dilution	dilution	NOUN
gujaf-91	335	5	effect	effect	NOUN
gujaf-91	335	6	,	,	PUNCT
gujaf-91	335	7	and	and	CCONJ
gujaf-91	335	8	conservatism	conservatism	NOUN
gujaf-91	335	9	in	in	ADP
gujaf-91	335	10	auditors	auditor	NOUN
gujaf-91	335	11	’	’	PART
gujaf-91	335	12	fraud	fraud	NOUN
gujaf-91	335	13	judgments	judgment	NOUN
gujaf-91	335	14	.	.	PUNCT
gujaf-91	336	1	journal	journal	NOUN
gujaf-91	336	2	of	of	ADP
gujaf-91	336	3	accounting	accounting	NOUN
gujaf-91	336	4	research	research	NOUN
gujaf-91	336	5	(	(	PUNCT
gujaf-91	336	6	autumn	autumn	NOUN
gujaf-91	336	7	):	):	PUNCT
gujaf-91	336	8	227	227	NUM
gujaf-91	336	9	-	-	SYM
gujaf-91	336	10	237	237	NUM
gujaf-91	336	11	.	.	PUNCT
gujaf-91	337	1	hoffman	hoffman	PROPN
gujaf-91	337	2	,	,	PUNCT
gujaf-91	337	3	v.	v.	PROPN
gujaf-91	337	4	&	&	CCONJ
gujaf-91	337	5	m.	m.	PROPN
gujaf-91	337	6	zimbelman	zimbelman	PROPN
gujaf-91	337	7	.	.	PUNCT
gujaf-91	337	8	2009	2009	NUM
gujaf-91	337	9	.	.	PUNCT
gujaf-91	338	1	do	do	VERB
gujaf-91	338	2	strategic	strategic	ADJ
gujaf-91	338	3	reasoning	reasoning	NOUN
gujaf-91	338	4	and	and	CCONJ
gujaf-91	338	5	brainstorming	brainstorming	NOUN
gujaf-91	338	6	help	help	NOUN
gujaf-91	338	7	auditors	auditor	NOUN
gujaf-91	338	8	change	change	VERB
gujaf-91	338	9	their	their	PRON
gujaf-91	338	10	standard	standard	ADJ
gujaf-91	338	11	audit	audit	NOUN
gujaf-91	338	12	procedures	procedure	NOUN
gujaf-91	338	13	in	in	ADP
gujaf-91	338	14	response	response	NOUN
gujaf-91	338	15	to	to	PART
gujaf-91	338	16	fraud	fraud	VERB
gujaf-91	338	17	risk	risk	NOUN
gujaf-91	338	18	?	?	PUNCT
gujaf-91	339	1	the	the	DET
gujaf-91	339	2	accounting	accounting	NOUN
gujaf-91	339	3	review	review	NOUN
gujaf-91	339	4	(	(	PUNCT
gujaf-91	339	5	may	may	PROPN
gujaf-91	339	6	):	):	PUNCT
gujaf-91	339	7	811829	811829	NUM
gujaf-91	339	8	.	.	PUNCT
gujaf-91	340	1	international	international	ADJ
gujaf-91	340	2	auditing	auditing	NOUN
gujaf-91	340	3	and	and	CCONJ
gujaf-91	340	4	assurance	assurance	NOUN
gujaf-91	340	5	standards	standard	NOUN
gujaf-91	340	6	board	board	NOUN
gujaf-91	340	7	(	(	PUNCT
gujaf-91	340	8	iaasb	iaasb	PROPN
gujaf-91	340	9	)	)	PUNCT
gujaf-91	340	10	(	(	PUNCT
gujaf-91	340	11	2009	2009	NUM
gujaf-91	340	12	)	)	PUNCT
gujaf-91	340	13	.	.	PUNCT
gujaf-91	341	1	international	international	ADJ
gujaf-91	341	2	standard	standard	NOUN
gujaf-91	341	3	on	on	ADP
gujaf-91	341	4	auditing	audit	VERB
gujaf-91	341	5	no	no	NOUN
gujaf-91	341	6	.	.	PROPN
gujaf-91	341	7	240	240	NUM
gujaf-91	341	8	(	(	PUNCT
gujaf-91	341	9	isa	isa	PROPN
gujaf-91	341	10	no.240	no.240	PROPN
gujaf-91	341	11	):	):	PUNCT
gujaf-91	341	12	the	the	DET
gujaf-91	341	13	auditors	auditor	NOUN
gujaf-91	341	14	’	’	PART
gujaf-91	341	15	responsibilities	responsibility	NOUN
gujaf-91	341	16	relating	relate	VERB
gujaf-91	341	17	to	to	ADP
gujaf-91	341	18	fraud	fraud	VERB
gujaf-91	341	19	in	in	ADP
gujaf-91	341	20	an	an	DET
gujaf-91	341	21	audit	audit	NOUN
gujaf-91	341	22	of	of	ADP
gujaf-91	341	23	financial	financial	ADJ
gujaf-91	341	24	statements	statement	NOUN
gujaf-91	341	25	.	.	PUNCT
gujaf-91	342	1	retrieved	retrieve	VERB
gujaf-91	342	2	from	from	ADP
gujaf-91	342	3	www.iaasb.org	www.iaasb.org	PROPN
gujaf-91	342	4	accessed	access	VERB
gujaf-91	342	5	01/06/2019	01/06/2019	NUM
gujaf-91	342	6	.	.	PUNCT
gujaf-91	343	1	22	22	NUM
gujaf-91	343	2	isa	isa	PROPN
gujaf-91	343	3	,	,	PUNCT
gujaf-91	343	4	m.a	m.a	PROPN
gujaf-91	343	5	.	.	PROPN
gujaf-91	343	6	&	&	CCONJ
gujaf-91	343	7	farouk	farouk	PROPN
gujaf-91	343	8	,	,	PUNCT
gujaf-91	343	9	m.a	m.a	PROPN
gujaf-91	343	10	.	.	PROPN
gujaf-91	343	11	(	(	PUNCT
gujaf-91	343	12	2018	2018	NUM
gujaf-91	343	13	)	)	PUNCT
gujaf-91	343	14	.	.	PUNCT
gujaf-91	344	1	a	a	DET
gujaf-91	344	2	study	study	NOUN
gujaf-91	344	3	of	of	ADP
gujaf-91	344	4	the	the	DET
gujaf-91	344	5	effect	effect	NOUN
gujaf-91	344	6	of	of	ADP
gujaf-91	344	7	diversity	diversity	NOUN
gujaf-91	344	8	in	in	ADP
gujaf-91	344	9	the	the	DET
gujaf-91	344	10	board	board	NOUN
gujaf-91	344	11	and	and	CCONJ
gujaf-91	344	12	the	the	DET
gujaf-91	344	13	audit	audit	NOUN
gujaf-91	344	14	committee	committee	NOUN
gujaf-91	344	15	composition	composition	NOUN
gujaf-91	344	16	on	on	ADP
gujaf-91	344	17	earnings	earning	NOUN
gujaf-91	344	18	management	management	NOUN
gujaf-91	344	19	for	for	ADP
gujaf-91	344	20	low	low	ADJ
gujaf-91	344	21	and	and	CCONJ
gujaf-91	344	22	high	high	ADJ
gujaf-91	344	23	leveraged	leverage	VERB
gujaf-91	344	24	banks	bank	NOUN
gujaf-91	344	25	in	in	ADP
gujaf-91	344	26	nigeria	nigeria	PROPN
gujaf-91	344	27	.	.	PUNCT
gujaf-91	345	1	journal	journal	PROPN
gujaf-91	345	2	of	of	ADP
gujaf-91	345	3	accounting	accounting	NOUN
gujaf-91	345	4	,	,	PUNCT
gujaf-91	345	5	finance	finance	NOUN
gujaf-91	345	6	and	and	CCONJ
gujaf-91	345	7	auditing	auditing	NOUN
gujaf-91	345	8	studies	study	NOUN
gujaf-91	345	9	,	,	PUNCT
gujaf-91	345	10	4(1	4(1	NOUN
gujaf-91	345	11	)	)	PUNCT
gujaf-91	345	12	,	,	PUNCT
gujaf-91	345	13	14	14	NUM
gujaf-91	345	14	-	-	SYM
gujaf-91	345	15	39	39	NUM
gujaf-91	345	16	.	.	PUNCT
gujaf-91	346	1	kamarudin	kamarudin	PROPN
gujaf-91	346	2	,	,	PUNCT
gujaf-91	346	3	k.	k.	PROPN
gujaf-91	346	4	a.	a.	PROPN
gujaf-91	346	5	&	&	CCONJ
gujaf-91	346	6	wan	wan	PROPN
gujaf-91	346	7	ismail	ismail	PROPN
gujaf-91	346	8	,	,	PUNCT
gujaf-91	346	9	w.	w.	PROPN
gujaf-91	346	10	a.	a.	PROPN
gujaf-91	346	11	(	(	PUNCT
gujaf-91	346	12	2014	2014	NUM
gujaf-91	346	13	)	)	PUNCT
gujaf-91	346	14	the	the	DET
gujaf-91	346	15	effects	effect	NOUN
gujaf-91	346	16	of	of	ADP
gujaf-91	346	17	audit	audit	NOUN
gujaf-91	346	18	committee	committee	NOUN
gujaf-91	346	19	attributes	attribute	VERB
gujaf-91	346	20	on	on	ADP
gujaf-91	346	21	fraudulent	fraudulent	ADJ
gujaf-91	346	22	financial	financial	ADJ
gujaf-91	346	23	reporting	reporting	NOUN
gujaf-91	346	24	journal	journal	NOUN
gujaf-91	346	25	of	of	ADP
gujaf-91	346	26	modern	modern	ADJ
gujaf-91	346	27	accounting	accounting	NOUN
gujaf-91	346	28	and	and	CCONJ
gujaf-91	346	29	auditing	auditing	NOUN
gujaf-91	346	30	,	,	PUNCT
gujaf-91	346	31	issn	issn	PROPN
gujaf-91	346	32	1548	1548	NUM
gujaf-91	346	33	-	-	SYM
gujaf-91	346	34	6583	6583	NUM
gujaf-91	346	35	10(5	10(5	NUM
gujaf-91	346	36	)	)	PUNCT
gujaf-91	346	37	,	,	PUNCT
gujaf-91	346	38	507514	507514	NUM
gujaf-91	346	39	:	:	PUNCT
gujaf-91	346	40	https://www.researchgate.net/publication/274458191	https://www.researchgate.net/publication/274458191	PROPN
gujaf-91	346	41	kaplan	kaplan	PROPN
gujaf-91	346	42	,	,	PUNCT
gujaf-91	346	43	s.e	s.e	PROPN
gujaf-91	346	44	.	.	PROPN
gujaf-91	346	45	,	,	PUNCT
gujaf-91	346	46	pope	pope	PROPN
gujaf-91	346	47	,	,	PUNCT
gujaf-91	346	48	k.r	k.r	PROPN
gujaf-91	346	49	.	.	PROPN
gujaf-91	346	50	&	&	CCONJ
gujaf-91	346	51	samuels	samuels	PROPN
gujaf-91	346	52	,	,	PUNCT
gujaf-91	346	53	j.a	j.a	PROPN
gujaf-91	346	54	.	.	PROPN
gujaf-91	346	55	(	(	PUNCT
gujaf-91	346	56	2010	2010	NUM
gujaf-91	346	57	)	)	PUNCT
gujaf-91	346	58	,	,	PUNCT
gujaf-91	346	59	“	"	PUNCT
gujaf-91	346	60	the	the	DET
gujaf-91	346	61	effect	effect	NOUN
gujaf-91	346	62	of	of	ADP
gujaf-91	346	63	social	social	ADJ
gujaf-91	346	64	confrontation	confrontation	NOUN
gujaf-91	346	65	on	on	ADP
gujaf-91	346	66	individuals	individual	NOUN
gujaf-91	346	67	'	'	PART
gujaf-91	346	68	intentions	intention	NOUN
gujaf-91	346	69	to	to	PART
gujaf-91	346	70	internally	internally	ADV
gujaf-91	346	71	report	report	VERB
gujaf-91	346	72	fraud	fraud	NOUN
gujaf-91	346	73	”	"	PUNCT
gujaf-91	346	74	,	,	PUNCT
gujaf-91	346	75	behavioral	behavioral	ADJ
gujaf-91	346	76	research	research	NOUN
gujaf-91	346	77	in	in	ADP
gujaf-91	346	78	accounting	accounting	NOUN
gujaf-91	346	79	,	,	PUNCT
gujaf-91	346	80	22	22	NUM
gujaf-91	346	81	(	(	PUNCT
gujaf-91	346	82	2	2	NUM
gujaf-91	346	83	)	)	PUNCT
gujaf-91	346	84	,	,	PUNCT
gujaf-91	346	85	51	51	NUM
gujaf-91	346	86	-	-	SYM
gujaf-91	346	87	67	67	NUM
gujaf-91	346	88	.	.	PUNCT
gujaf-91	347	1	kassem	kassem	PROPN
gujaf-91	347	2	,	,	PUNCT
gujaf-91	347	3	r.	r.	PROPN
gujaf-91	347	4	&	&	CCONJ
gujaf-91	347	5	higson	higson	PROPN
gujaf-91	347	6	,	,	PUNCT
gujaf-91	347	7	a.	a.	PROPN
gujaf-91	347	8	w.	w.	PROPN
gujaf-91	347	9	(	(	PUNCT
gujaf-91	347	10	2016	2016	NUM
gujaf-91	347	11	)	)	PUNCT
gujaf-91	347	12	.	.	PUNCT
gujaf-91	348	1	external	external	ADJ
gujaf-91	348	2	auditors	auditor	NOUN
gujaf-91	348	3	&	&	CCONJ
gujaf-91	348	4	corporate	corporate	ADJ
gujaf-91	348	5	corruption	corruption	NOUN
gujaf-91	348	6	:	:	PUNCT
gujaf-91	348	7	implications	implication	NOUN
gujaf-91	348	8	for	for	ADP
gujaf-91	348	9	audit	audit	NOUN
gujaf-91	348	10	regulators	regulator	NOUN
gujaf-91	348	11	.	.	PUNCT
gujaf-91	349	1	current	current	ADJ
gujaf-91	349	2	issues	issue	NOUN
gujaf-91	349	3	in	in	ADP
gujaf-91	349	4	auditing	auditing	NOUN
gujaf-91	349	5	.	.	PUNCT
gujaf-91	350	1	spring	spring	NOUN
gujaf-91	350	2	issue	issue	NOUN
gujaf-91	350	3	.	.	PUNCT
gujaf-91	351	1	kerr	kerr	PROPN
gujaf-91	351	2	,	,	PUNCT
gujaf-91	351	3	d.	d.	PROPN
gujaf-91	351	4	and	and	CCONJ
gujaf-91	351	5	u.	u.	PROPN
gujaf-91	351	6	murthy	murthy	PROPN
gujaf-91	351	7	.	.	PUNCT
gujaf-91	351	8	(	(	PUNCT
gujaf-91	351	9	2004	2004	NUM
gujaf-91	351	10	)	)	PUNCT
gujaf-91	351	11	.	.	PUNCT
gujaf-91	352	1	comparing	compare	VERB
gujaf-91	352	2	audit	audit	NOUN
gujaf-91	352	3	team	team	NOUN
gujaf-91	352	4	effectiveness	effectiveness	NOUN
gujaf-91	352	5	via	via	ADP
gujaf-91	352	6	alternative	alternative	ADJ
gujaf-91	352	7	modes	mode	NOUN
gujaf-91	352	8	of	of	ADP
gujaf-91	352	9	computermediated	computermediate	VERB
gujaf-91	352	10	communication	communication	NOUN
gujaf-91	352	11	.	.	PUNCT
gujaf-91	353	1	auditing	auditing	NOUN
gujaf-91	353	2	:	:	PUNCT
gujaf-91	353	3	a	a	DET
gujaf-91	353	4	journal	journal	NOUN
gujaf-91	353	5	of	of	ADP
gujaf-91	353	6	practice	practice	NOUN
gujaf-91	353	7	&	&	CCONJ
gujaf-91	353	8	theory	theory	NOUN
gujaf-91	353	9	.	.	PUNCT
gujaf-91	354	1	(	(	PUNCT
gujaf-91	354	2	march	march	NOUN
gujaf-91	354	3	):	):	PUNCT
gujaf-91	354	4	141	141	NUM
gujaf-91	354	5	-	-	SYM
gujaf-91	354	6	152	152	NUM
gujaf-91	354	7	.	.	PUNCT
gujaf-91	355	1	khersiat	khersiat	NOUN
gujaf-91	355	2	,	,	PUNCT
gujaf-91	355	3	o.	o.	PROPN
gujaf-91	355	4	m.	m.	NOUN
gujaf-91	355	5	(	(	PUNCT
gujaf-91	355	6	2020	2020	NUM
gujaf-91	355	7	)	)	PUNCT
gujaf-91	355	8	the	the	DET
gujaf-91	355	9	impact	impact	NOUN
gujaf-91	355	10	of	of	ADP
gujaf-91	355	11	joint	joint	ADJ
gujaf-91	355	12	audit	audit	NOUN
gujaf-91	355	13	on	on	ADP
gujaf-91	355	14	fraud	fraud	NOUN
gujaf-91	355	15	detection	detection	NOUN
gujaf-91	355	16	in	in	ADP
gujaf-91	355	17	financial	financial	ADJ
gujaf-91	355	18	statements	statement	NOUN
gujaf-91	355	19	from	from	ADP
gujaf-91	355	20	the	the	DET
gujaf-91	355	21	point	point	NOUN
gujaf-91	355	22	of	of	ADP
gujaf-91	355	23	view	view	NOUN
gujaf-91	355	24	of	of	ADP
gujaf-91	355	25	auditors	auditor	NOUN
gujaf-91	355	26	,	,	PUNCT
gujaf-91	355	27	research	research	NOUN
gujaf-91	355	28	in	in	ADP
gujaf-91	355	29	world	world	NOUN
gujaf-91	355	30	economy	economy	NOUN
gujaf-91	355	31	published	publish	VERB
gujaf-91	355	32	by	by	ADP
gujaf-91	355	33	sciedu	sciedu	PROPN
gujaf-91	355	34	press	press	PROPN
gujaf-91	355	35	11(1	11(1	NUM
gujaf-91	355	36	)	)	PUNCT
gujaf-91	355	37	url	url	PROPN
gujaf-91	355	38	:	:	PUNCT
gujaf-91	355	39	https://doi.org/10.5430/rwe.v11n1p153	https://doi.org/10.5430/rwe.v11n1p153	PROPN
gujaf-91	355	40	knapp	knapp	PROPN
gujaf-91	355	41	,	,	PUNCT
gujaf-91	355	42	c.	c.	PROPN
gujaf-91	355	43	and	and	CCONJ
gujaf-91	355	44	m.	m.	PROPN
gujaf-91	355	45	knapp	knapp	PROPN
gujaf-91	355	46	.	.	PUNCT
gujaf-91	356	1	(	(	PUNCT
gujaf-91	356	2	2001	2001	NUM
gujaf-91	356	3	)	)	PUNCT
gujaf-91	356	4	.	.	PUNCT
gujaf-91	357	1	the	the	DET
gujaf-91	357	2	effects	effect	NOUN
gujaf-91	357	3	of	of	ADP
gujaf-91	357	4	experience	experience	NOUN
gujaf-91	357	5	and	and	CCONJ
gujaf-91	357	6	explicit	explicit	ADJ
gujaf-91	357	7	fraud	fraud	NOUN
gujaf-91	357	8	risk	risk	NOUN
gujaf-91	357	9	assessment	assessment	NOUN
gujaf-91	357	10	in	in	ADP
gujaf-91	357	11	detecting	detect	VERB
gujaf-91	357	12	fraud	fraud	NOUN
gujaf-91	357	13	with	with	ADP
gujaf-91	357	14	analytical	analytical	ADJ
gujaf-91	357	15	procedures	procedure	NOUN
gujaf-91	357	16	.	.	PUNCT
gujaf-91	358	1	accounting	accounting	NOUN
gujaf-91	358	2	,	,	PUNCT
gujaf-91	358	3	organizations	organization	NOUN
gujaf-91	358	4	&	&	CCONJ
gujaf-91	358	5	society	society	NOUN
gujaf-91	358	6	.	.	PUNCT
gujaf-91	359	1	(	(	PUNCT
gujaf-91	359	2	january	january	PROPN
gujaf-91	359	3	):	):	PUNCT
gujaf-91	359	4	2537	2537	NUM
gujaf-91	359	5	.	.	PUNCT
gujaf-91	360	1	loebbecke	loebbecke	PROPN
gujaf-91	360	2	,	,	PUNCT
gujaf-91	360	3	j.	j.	PROPN
gujaf-91	360	4	and	and	CCONJ
gujaf-91	360	5	m.	m.	NOUN
gujaf-91	360	6	eining	eining	NOUN
gujaf-91	360	7	.	.	PUNCT
gujaf-91	361	1	(	(	PUNCT
gujaf-91	361	2	1989	1989	NUM
gujaf-91	361	3	)	)	PUNCT
gujaf-91	361	4	.	.	PUNCT
gujaf-91	362	1	auditors	auditor	NOUN
gujaf-91	362	2	’	’	PART
gujaf-91	362	3	experience	experience	NOUN
gujaf-91	362	4	with	with	ADP
gujaf-91	362	5	material	material	ADJ
gujaf-91	362	6	irregularities	irregularity	NOUN
gujaf-91	362	7	:	:	PUNCT
gujaf-91	362	8	frequency	frequency	NOUN
gujaf-91	362	9	,	,	PUNCT
gujaf-91	362	10	nature	nature	NOUN
gujaf-91	362	11	,	,	PUNCT
gujaf-91	362	12	and	and	CCONJ
gujaf-91	362	13	detectability	detectability	NOUN
gujaf-91	362	14	.	.	PUNCT
gujaf-91	363	1	auditing	auditing	NOUN
gujaf-91	363	2	:	:	PUNCT
gujaf-91	363	3	a	a	DET
gujaf-91	363	4	journal	journal	NOUN
gujaf-91	363	5	of	of	ADP
gujaf-91	363	6	practice	practice	NOUN
gujaf-91	363	7	&	&	CCONJ
gujaf-91	363	8	theory	theory	NOUN
gujaf-91	363	9	.	.	PUNCT
gujaf-91	364	1	machado	machado	PROPN
gujaf-91	364	2	,	,	PUNCT
gujaf-91	364	3	m.r.r	m.r.r	PROPN
gujaf-91	364	4	.	.	PROPN
gujaf-91	364	5	&	&	CCONJ
gujaf-91	364	6	gartner	gartner	PROPN
gujaf-91	364	7	,	,	PUNCT
gujaf-91	364	8	i.r	i.r	PROPN
gujaf-91	364	9	.	.	PUNCT
gujaf-91	365	1	the	the	DET
gujaf-91	365	2	cressey	cressey	ADJ
gujaf-91	365	3	hypothesis	hypothesis	NOUN
gujaf-91	365	4	(	(	PUNCT
gujaf-91	365	5	1953	1953	NUM
gujaf-91	365	6	)	)	PUNCT
gujaf-91	365	7	and	and	CCONJ
gujaf-91	365	8	an	an	DET
gujaf-91	365	9	investigation	investigation	NOUN
gujaf-91	365	10	into	into	ADP
gujaf-91	365	11	the	the	DET
gujaf-91	365	12	occurrence	occurrence	NOUN
gujaf-91	365	13	of	of	ADP
gujaf-91	365	14	corporate	corporate	ADJ
gujaf-91	365	15	fraud	fraud	NOUN
gujaf-91	365	16	:	:	PUNCT
gujaf-91	365	17	an	an	DET
gujaf-91	365	18	empirical	empirical	ADJ
gujaf-91	365	19	analysis	analysis	NOUN
gujaf-91	365	20	conducted	conduct	VERB
gujaf-91	365	21	in	in	ADP
gujaf-91	365	22	brazilian	brazilian	ADJ
gujaf-91	365	23	banking	banking	NOUN
gujaf-91	365	24	institutions	institution	NOUN
gujaf-91	365	25	.	.	PUNCT
gujaf-91	366	1	rev	rev	PROPN
gujaf-91	366	2	.	.	PROPN
gujaf-91	366	3	contab	contab	PROPN
gujaf-91	366	4	.	.	PUNCT
gujaf-91	367	1	finanç	finanç	PROPN
gujaf-91	367	2	.	.	PUNCT
gujaf-91	368	1	(	(	PUNCT
gujaf-91	368	2	2017	2017	NUM
gujaf-91	368	3	)	)	PUNCT
gujaf-91	368	4	,	,	PUNCT
gujaf-91	368	5	29	29	NUM
gujaf-91	368	6	,	,	PUNCT
gujaf-91	368	7	60–81	60–81	NUM
gujaf-91	368	8	.	.	PUNCT
gujaf-91	369	1	marzuki1	marzuki1	NOUN
gujaf-91	369	2	,	,	PUNCT
gujaf-91	369	3	m.	m.	NOUN
gujaf-91	369	4	m.	m.	NOUN
gujaf-91	369	5	,	,	PUNCT
gujaf-91	369	6	haji	haji	PROPN
gujaf-91	369	7	-	-	PUNCT
gujaf-91	369	8	abdullah	abdullah	PROPN
gujaf-91	369	9	,	,	PUNCT
gujaf-91	369	10	n.	n.	NOUN
gujaf-91	369	11	m.	m.	NOUN
gujaf-91	369	12	,	,	PUNCT
gujaf-91	369	13	othman	othman	PROPN
gujaf-91	369	14	,	,	PUNCT
gujaf-91	369	15	r.	r.	PROPN
gujaf-91	369	16	abdulwahab	abdulwahab	PROPN
gujaf-91	369	17	,	,	PUNCT
gujaf-91	369	18	e.	e.	PROPN
gujaf-91	369	19	a.	a.	PROPN
gujaf-91	369	20	&	&	CCONJ
gujaf-91	369	21	harymawan	harymawan	PROPN
gujaf-91	369	22	,	,	PUNCT
gujaf-91	369	23	i.	i.	PROPN
gujaf-91	369	24	(	(	PUNCT
gujaf-91	369	25	2019)audit	2019)audit	NUM
gujaf-91	369	26	committee	committee	NOUN
gujaf-91	369	27	characteristics	characteristic	NOUN
gujaf-91	369	28	,	,	PUNCT
gujaf-91	369	29	board	board	NOUN
gujaf-91	369	30	diversity	diversity	NOUN
gujaf-91	369	31	,	,	PUNCT
gujaf-91	369	32	and	and	CCONJ
gujaf-91	369	33	fraudulent	fraudulent	ADJ
gujaf-91	369	34	financial	financial	ADJ
gujaf-91	369	35	reporting	reporting	NOUN
gujaf-91	369	36	in	in	ADP
gujaf-91	369	37	malaysia	malaysia	PROPN
gujaf-91	369	38	asian	asian	PROPN
gujaf-91	369	39	academy	academy	PROPN
gujaf-91	369	40	of	of	ADP
gujaf-91	369	41	management	management	NOUN
gujaf-91	369	42	journal	journal	NOUN
gujaf-91	369	43	,	,	PUNCT
gujaf-91	369	44	24(2	24(2	NUM
gujaf-91	369	45	)	)	PUNCT
gujaf-91	369	46	143	143	NUM
gujaf-91	369	47	–	–	PUNCT
gujaf-91	369	48	167https://doi.org/10.21315/aamj2019.24.2.7	167https://doi.org/10.21315/aamj2019.24.2.7	NUM
gujaf-91	369	49	morales	morale	NOUN
gujaf-91	369	50	,	,	PUNCT
gujaf-91	369	51	j.	j.	PROPN
gujaf-91	369	52	;	;	PUNCT
gujaf-91	369	53	gendron	gendron	PROPN
gujaf-91	369	54	,	,	PUNCT
gujaf-91	369	55	y.	y.	PROPN
gujaf-91	369	56	;	;	PUNCT
gujaf-91	369	57	guénin	guénin	NOUN
gujaf-91	369	58	-	-	PUNCT
gujaf-91	369	59	paracini	paracini	NOUN
gujaf-91	369	60	,	,	PUNCT
gujaf-91	369	61	h.	h.	PROPN
gujaf-91	369	62	(	(	PUNCT
gujaf-91	369	63	2014	2014	NUM
gujaf-91	369	64	)	)	PUNCT
gujaf-91	369	65	the	the	DET
gujaf-91	369	66	construction	construction	NOUN
gujaf-91	369	67	of	of	ADP
gujaf-91	369	68	the	the	DET
gujaf-91	369	69	risky	risky	ADJ
gujaf-91	369	70	individual	individual	ADJ
gujaf-91	369	71	&	&	CCONJ
gujaf-91	369	72	vigilant	vigilant	ADJ
gujaf-91	369	73	organization	organization	PROPN
gujaf-91	369	74	:	:	PUNCT
gujaf-91	369	75	a	a	DET
gujaf-91	369	76	genealogy	genealogy	NOUN
gujaf-91	369	77	of	of	ADP
gujaf-91	369	78	the	the	DET
gujaf-91	369	79	fraud	fraud	NOUN
gujaf-91	369	80	triangle	triangle	NOUN
gujaf-91	369	81	.	.	PUNCT
gujaf-91	370	1	account	account	NOUN
gujaf-91	370	2	.	.	PUNCT
gujaf-91	371	1	organ	organ	NOUN
gujaf-91	371	2	.	.	PUNCT
gujaf-91	372	1	soc	soc	PROPN
gujaf-91	372	2	.	.	PROPN
gujaf-91	372	3	,	,	PUNCT
gujaf-91	372	4	39	39	NUM
gujaf-91	372	5	,	,	PUNCT
gujaf-91	372	6	170–194	170–194	NUM
gujaf-91	372	7	.	.	PUNCT
gujaf-91	373	1	mui	mui	NOUN
gujaf-91	373	2	,	,	PUNCT
gujaf-91	373	3	g.&mailley	g.&mailley	NOUN
gujaf-91	373	4	,	,	PUNCT
gujaf-91	373	5	j.	j.	PROPN
gujaf-91	373	6	(	(	PUNCT
gujaf-91	373	7	2015	2015	NUM
gujaf-91	373	8	)	)	PUNCT
gujaf-91	373	9	.	.	PUNCT
gujaf-91	374	1	a	a	DET
gujaf-91	374	2	tale	tale	NOUN
gujaf-91	374	3	of	of	ADP
gujaf-91	374	4	two	two	NUM
gujaf-91	374	5	triangles	triangle	NOUN
gujaf-91	374	6	:	:	PUNCT
gujaf-91	374	7	comparing	compare	VERB
gujaf-91	374	8	the	the	DET
gujaf-91	374	9	fraud	fraud	NOUN
gujaf-91	374	10	triangle	triangle	NOUN
gujaf-91	374	11	with	with	ADP
gujaf-91	374	12	criminology	criminology	NOUN
gujaf-91	374	13	’s	’s	PART
gujaf-91	374	14	crime	crime	NOUN
gujaf-91	374	15	triangle	triangle	NOUN
gujaf-91	374	16	.	.	PUNCT
gujaf-91	375	1	account	account	NOUN
gujaf-91	375	2	.	.	PUNCT
gujaf-91	376	1	res	re	NOUN
gujaf-91	376	2	.	.	PUNCT
gujaf-91	377	1	j.	j.	PROPN
gujaf-91	377	2	,	,	PUNCT
gujaf-91	377	3	28	28	NUM
gujaf-91	377	4	,	,	PUNCT
gujaf-91	377	5	45–58	45–58	PROPN
gujaf-91	377	6	.	.	PUNCT
gujaf-91	378	1	mukhlasin	mukhlasin	NOUN
gujaf-91	378	2	,	,	PUNCT
gujaf-91	378	3	m.	m.	NOUN
gujaf-91	378	4	(	(	PUNCT
gujaf-91	378	5	2018	2018	NUM
gujaf-91	378	6	)	)	PUNCT
gujaf-91	378	7	auditor	auditor	NOUN
gujaf-91	378	8	tenure	tenure	NOUN
gujaf-91	378	9	and	and	CCONJ
gujaf-91	378	10	auditor	auditor	NOUN
gujaf-91	378	11	industry	industry	NOUN
gujaf-91	378	12	specialization	specialization	NOUN
gujaf-91	378	13	as	as	ADP
gujaf-91	378	14	a	a	DET
gujaf-91	378	15	signal	signal	NOUN
gujaf-91	378	16	to	to	PART
gujaf-91	378	17	detect	detect	VERB
gujaf-91	378	18	fraudulent	fraudulent	ADJ
gujaf-91	378	19	financial	financial	ADJ
gujaf-91	378	20	reporting	reporting	NOUN
gujaf-91	378	21	,	,	PUNCT
gujaf-91	378	22	academy	academy	NOUN
gujaf-91	378	23	of	of	ADP
gujaf-91	378	24	accounting	accounting	NOUN
gujaf-91	378	25	and	and	CCONJ
gujaf-91	378	26	financial	financial	ADJ
gujaf-91	378	27	studies	study	NOUN
gujaf-91	378	28	journal	journal	PROPN
gujaf-91	378	29	22(5	22(5	NOUN
gujaf-91	378	30	)	)	PUNCT
gujaf-91	378	31	odunayo	odunayo	PROPN
gujaf-91	378	32	,	,	PUNCT
gujaf-91	378	33	b.a	b.a	PROPN
gujaf-91	378	34	(	(	PUNCT
gujaf-91	378	35	2014	2014	NUM
gujaf-91	378	36	)	)	PUNCT
gujaf-91	378	37	fraudulent	fraudulent	ADJ
gujaf-91	378	38	financial	financial	ADJ
gujaf-91	378	39	reporting	reporting	NOUN
gujaf-91	378	40	:	:	PUNCT
gujaf-91	378	41	the	the	DET
gujaf-91	378	42	nigerian	nigerian	ADJ
gujaf-91	378	43	experience	experience	NOUN
gujaf-91	378	44	;	;	PUNCT
gujaf-91	378	45	the	the	DET
gujaf-91	378	46	cluteinstitute	cluteinstitute	PROPN
gujaf-91	378	47	international	international	PROPN
gujaf-91	378	48	conference	conference	NOUN
gujaf-91	378	49	;	;	PUNCT
gujaf-91	378	50	san	san	PROPN
gujaf-91	378	51	antonio	antonio	PROPN
gujaf-91	378	52	texas	texas	PROPN
gujaf-91	378	53	,	,	PUNCT
gujaf-91	378	54	usa	usa	PROPN
gujaf-91	378	55	18	18	NUM
gujaf-91	378	56	-	-	SYM
gujaf-91	378	57	30	30	NUM
gujaf-91	378	58	ogbonna	ogbonna	NOUN
gujaf-91	378	59	,	,	PUNCT
gujaf-91	378	60	g.n	g.n	PROPN
gujaf-91	378	61	.	.	PROPN
gujaf-91	378	62	,	,	PUNCT
gujaf-91	378	63	&	&	CCONJ
gujaf-91	378	64	ebimobowei	ebimobowei	ADJ
gujaf-91	378	65	,	,	PUNCT
gujaf-91	378	66	a.	a.	NOUN
gujaf-91	378	67	(	(	PUNCT
gujaf-91	378	68	2012	2012	NUM
gujaf-91	378	69	)	)	PUNCT
gujaf-91	378	70	.	.	PUNCT
gujaf-91	379	1	effect	effect	NOUN
gujaf-91	379	2	of	of	ADP
gujaf-91	379	3	ethical	ethical	ADJ
gujaf-91	379	4	accounting	accounting	NOUN
gujaf-91	379	5	standards	standard	NOUN
gujaf-91	379	6	on	on	ADP
gujaf-91	379	7	the	the	DET
gujaf-91	379	8	quality	quality	NOUN
gujaf-91	379	9	of	of	ADP
gujaf-91	379	10	financial	financial	ADJ
gujaf-91	379	11	reports	report	NOUN
gujaf-91	379	12	of	of	ADP
gujaf-91	379	13	banks	bank	NOUN
gujaf-91	379	14	in	in	ADP
gujaf-91	379	15	nigeria	nigeria	PROPN
gujaf-91	379	16	.	.	PUNCT
gujaf-91	380	1	current	current	ADJ
gujaf-91	380	2	research	research	NOUN
gujaf-91	380	3	journal	journal	NOUN
gujaf-91	380	4	of	of	ADP
gujaf-91	380	5	social	social	ADJ
gujaf-91	380	6	sciences	science	NOUN
gujaf-91	380	7	4(1	4(1	NOUN
gujaf-91	380	8	):	):	PUNCT
gujaf-91	380	9	69	69	NUM
gujaf-91	380	10	-	-	SYM
gujaf-91	380	11	70	70	NUM
gujaf-91	380	12	.	.	PUNCT
gujaf-91	381	1	okoye	okoye	PROPN
gujaf-91	381	2	e.i	e.i	PROPN
gujaf-91	381	3	&	&	CCONJ
gujaf-91	381	4	akamobi	akamobi	PROPN
gujaf-91	381	5	n.l	n.l	PROPN
gujaf-91	381	6	(	(	PUNCT
gujaf-91	381	7	2009	2009	NUM
gujaf-91	381	8	):	):	PUNCT
gujaf-91	381	9	the	the	DET
gujaf-91	381	10	role	role	NOUN
gujaf-91	381	11	of	of	ADP
gujaf-91	381	12	forensic	forensic	ADJ
gujaf-91	381	13	accounting	accounting	NOUN
gujaf-91	381	14	in	in	ADP
gujaf-91	381	15	fraud	fraud	NOUN
gujaf-91	381	16	investigation	investigation	PROPN
gujaf-91	381	17	&	&	CCONJ
gujaf-91	381	18	litigation	litigation	PROPN
gujaf-91	381	19	support	support	NOUN
gujaf-91	381	20	.	.	PUNCT
gujaf-91	382	1	the	the	DET
gujaf-91	382	2	nigerian	nigerian	ADJ
gujaf-91	382	3	academic	academic	PROPN
gujaf-91	382	4	forum	forum	PROPN
gujaf-91	382	5	17(1	17(1	NUM
gujaf-91	382	6	)	)	PUNCT
gujaf-91	382	7	.	.	PUNCT
gujaf-91	383	1	omoyele	omoyele	PROPN
gujaf-91	384	1	o.v	o.v	PROPN
gujaf-91	384	2	.	.	PROPN
gujaf-91	384	3	(	(	PUNCT
gujaf-91	384	4	2010	2010	NUM
gujaf-91	384	5	)	)	PUNCT
gujaf-91	384	6	.	.	PUNCT
gujaf-91	385	1	corporate	corporate	ADJ
gujaf-91	385	2	governance	governance	NOUN
gujaf-91	385	3	at	at	ADP
gujaf-91	385	4	post	post	NOUN
gujaf-91	385	5	coordination	coordination	NOUN
gujaf-91	385	6	in	in	ADP
gujaf-91	385	7	the	the	DET
gujaf-91	385	8	nigeria	nigeria	PROPN
gujaf-91	385	9	banking	banking	NOUN
gujaf-91	385	10	industry	industry	NOUN
gujaf-91	385	11	.	.	PUNCT
gujaf-91	386	1	perols	perols	PROPN
gujaf-91	386	2	,	,	PUNCT
gujaf-91	386	3	j.	j.	PROPN
gujaf-91	386	4	(	(	PUNCT
gujaf-91	386	5	2011	2011	NUM
gujaf-91	386	6	)	)	PUNCT
gujaf-91	386	7	.	.	PUNCT
gujaf-91	387	1	financial	financial	ADJ
gujaf-91	387	2	statement	statement	NOUN
gujaf-91	387	3	fraud	fraud	NOUN
gujaf-91	387	4	detection	detection	NOUN
gujaf-91	387	5	:	:	PUNCT
gujaf-91	387	6	an	an	DET
gujaf-91	387	7	analysis	analysis	NOUN
gujaf-91	387	8	of	of	ADP
gujaf-91	387	9	statistical	statistical	ADJ
gujaf-91	387	10	and	and	CCONJ
gujaf-91	387	11	machine	machine	NOUN
gujaf-91	387	12	learning	learn	VERB
gujaf-91	387	13	algorithms	algorithm	NOUN
gujaf-91	387	14	.	.	PUNCT
gujaf-91	388	1	auditing	auditing	NOUN
gujaf-91	388	2	:	:	PUNCT
gujaf-91	388	3	a	a	DET
gujaf-91	388	4	journal	journal	NOUN
gujaf-91	388	5	of	of	ADP
gujaf-91	388	6	practice	practice	NOUN
gujaf-91	388	7	&	&	CCONJ
gujaf-91	388	8	theory	theory	NOUN
gujaf-91	388	9	,	,	PUNCT
gujaf-91	388	10	vol	vol	NOUN
gujaf-91	388	11	.	.	PROPN
gujaf-91	388	12	30	30	NUM
gujaf-91	388	13	(	(	PUNCT
gujaf-91	388	14	2	2	NUM
gujaf-91	388	15	)	)	PUNCT
gujaf-91	388	16	,	,	PUNCT
gujaf-91	388	17	pp.19	pp.19	PROPN
gujaf-91	388	18	-	-	PUNCT
gujaf-91	388	19	50	50	NUM
gujaf-91	388	20	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-91	388	21	(	(	PUNCT
gujaf-91	388	22	2018	2018	NUM
gujaf-91	388	23	)	)	PUNCT
gujaf-91	388	24	global	global	ADJ
gujaf-91	388	25	economic	economic	PROPN
gujaf-91	388	26	crime	crime	PROPN
gujaf-91	388	27	&	&	CCONJ
gujaf-91	388	28	fraud	fraud	PROPN
gujaf-91	388	29	survey	survey	PROPN
gujaf-91	388	30	public	public	ADJ
gujaf-91	388	31	company	company	NOUN
gujaf-91	388	32	accounting	accounting	NOUN
gujaf-91	388	33	oversight	oversight	NOUN
gujaf-91	388	34	board	board	NOUN
gujaf-91	388	35	(	(	PUNCT
gujaf-91	388	36	pcaob	pcaob	NOUN
gujaf-91	388	37	)	)	PUNCT
gujaf-91	388	38	,	,	PUNCT
gujaf-91	388	39	(	(	PUNCT
gujaf-91	388	40	2010	2010	NUM
gujaf-91	388	41	)	)	PUNCT
gujaf-91	388	42	.	.	PUNCT
gujaf-91	389	1	auditing	audit	VERB
gujaf-91	389	2	standard	standard	PROPN
gujaf-91	389	3	no.5	no.5	PROPN
gujaf-91	389	4	.	.	PUNCT
gujaf-91	389	5	available	available	ADJ
gujaf-91	389	6	at	at	ADP
gujaf-91	389	7	:	:	PUNCT
gujaf-91	389	8	http://pcaobus.org/standards/auditing/pages/auditing_standard_5.aspx(accessed	http://pcaobus.org/standards/auditing/pages/auditing_standard_5.aspx(accessed	ADJ
gujaf-91	389	9	:	:	PUNCT
gujaf-91	389	10	20	20	NUM
gujaf-91	389	11	january	january	PROPN
gujaf-91	389	12	2019	2019	NUM
gujaf-91	389	13	)	)	PUNCT
gujaf-91	389	14	reinstein	reinstein	PROPN
gujaf-91	389	15	,	,	PUNCT
gujaf-91	389	16	a	a	PRON
gujaf-91	389	17	&	&	CCONJ
gujaf-91	389	18	taylor	taylor	PROPN
gujaf-91	389	19	,	,	PUNCT
gujaf-91	389	20	e.z	e.z	PROPN
gujaf-91	389	21	.	.	PROPN
gujaf-91	389	22	(	(	PUNCT
gujaf-91	389	23	2017	2017	NUM
gujaf-91	389	24	)	)	PUNCT
gujaf-91	389	25	fences	fence	NOUN
gujaf-91	389	26	as	as	SCONJ
gujaf-91	389	27	controls	control	NOUN
gujaf-91	389	28	to	to	PART
gujaf-91	389	29	reduce	reduce	VERB
gujaf-91	389	30	accountants	accountant	NOUN
gujaf-91	389	31	’	'	PUNCT
gujaf-91	389	32	rationalization	rationalization	NOUN
gujaf-91	389	33	.	.	PUNCT
gujaf-91	390	1	j.	j.	PROPN
gujaf-91	390	2	bus	bus	PROPN
gujaf-91	390	3	.	.	PUNCT
gujaf-91	391	1	ethics	ethic	NOUN
gujaf-91	391	2	,	,	PUNCT
gujaf-91	391	3	141	141	NUM
gujaf-91	391	4	,	,	PUNCT
gujaf-91	391	5	477–488	477–488	NUM
gujaf-91	391	6	.	.	PUNCT
gujaf-91	391	7	retrieved	retrieve	VERB
gujaf-91	391	8	from	from	ADP
gujaf-91	391	9	http://www.coso.org/publications/ffr_1987_1997.pdf	http://www.coso.org/publications/ffr_1987_1997.pdf	PROPN
gujaf-91	391	10	rich	rich	ADJ
gujaf-91	391	11	,	,	PUNCT
gujaf-91	391	12	j.	j.	PROPN
gujaf-91	391	13	,	,	PUNCT
gujaf-91	391	14	i.	i.	PROPN
gujaf-91	391	15	solomon	solomon	PROPN
gujaf-91	391	16	&	&	CCONJ
gujaf-91	391	17	k.	k.	PROPN
gujaf-91	391	18	trotman	trotman	PROPN
gujaf-91	391	19	.	.	PUNCT
gujaf-91	392	1	(	(	PUNCT
gujaf-91	392	2	1997	1997	NUM
gujaf-91	392	3	)	)	PUNCT
gujaf-91	392	4	.	.	PUNCT
gujaf-91	393	1	the	the	DET
gujaf-91	393	2	audit	audit	NOUN
gujaf-91	393	3	review	review	NOUN
gujaf-91	393	4	process	process	NOUN
gujaf-91	393	5	:	:	PUNCT
gujaf-91	393	6	a	a	DET
gujaf-91	393	7	characterization	characterization	NOUN
gujaf-91	393	8	from	from	ADP
gujaf-91	393	9	the	the	DET
gujaf-91	393	10	persuasion	persuasion	NOUN
gujaf-91	393	11	perspective	perspective	NOUN
gujaf-91	393	12	.	.	PUNCT
gujaf-91	394	1	accounting	accounting	NOUN
gujaf-91	394	2	,	,	PUNCT
gujaf-91	394	3	organizations	organization	NOUN
gujaf-91	394	4	and	and	CCONJ
gujaf-91	394	5	society	society	NOUN
gujaf-91	394	6	22(5	22(5	NOUN
gujaf-91	394	7	):	):	PUNCT
gujaf-91	394	8	481	481	NUM
gujaf-91	394	9	-	-	SYM
gujaf-91	394	10	505	505	NUM
gujaf-91	394	11	.	.	PUNCT
gujaf-91	395	1	https://www.researchgate.net/publication/274458191	https://www.researchgate.net/publication/274458191	PROPN
gujaf-91	395	2	https://doi.org/10.5430/rwe.v11n1p153	https://doi.org/10.5430/rwe.v11n1p153	VERB
gujaf-91	395	3	https://doi.org/10.21315/aamj2019.24.2.7	https://doi.org/10.21315/aamj2019.24.2.7	X
gujaf-91	395	4	http://pcaobus.org/standards/auditing/pages/auditing_standard_5.aspx	http://pcaobus.org/standards/auditing/pages/auditing_standard_5.aspx	NOUN
gujaf-91	395	5	http://www.coso.org/publications/ffr_1987_1997.pdf	http://www.coso.org/publications/ffr_1987_1997.pdf	NOUN
gujaf-91	395	6	23	23	NUM
gujaf-91	395	7	rodgers	rodger	NOUN
gujaf-91	395	8	,	,	PUNCT
gujaf-91	395	9	w.	w.	NOUN
gujaf-91	395	10	;	;	PUNCT
gujaf-91	395	11	söderbom	söderbom	NOUN
gujaf-91	395	12	,	,	PUNCT
gujaf-91	395	13	a.	a.	NOUN
gujaf-91	395	14	&	&	CCONJ
gujaf-91	395	15	guiral	guiral	NOUN
gujaf-91	395	16	,	,	PUNCT
gujaf-91	395	17	a.	a.	NOUN
gujaf-91	395	18	(	(	PUNCT
gujaf-91	395	19	2015	2015	NUM
gujaf-91	395	20	)	)	PUNCT
gujaf-91	395	21	corporate	corporate	ADJ
gujaf-91	395	22	social	social	ADJ
gujaf-91	395	23	responsibility	responsibility	NOUN
gujaf-91	395	24	enhanced	enhance	VERB
gujaf-91	395	25	control	control	NOUN
gujaf-91	395	26	systems	system	NOUN
gujaf-91	395	27	reducing	reduce	VERB
gujaf-91	395	28	the	the	DET
gujaf-91	395	29	likelihood	likelihood	NOUN
gujaf-91	395	30	of	of	ADP
gujaf-91	395	31	fraud	fraud	NOUN
gujaf-91	395	32	.	.	PUNCT
gujaf-91	396	1	j.	j.	PROPN
gujaf-91	396	2	bus	bus	PROPN
gujaf-91	396	3	.	.	PUNCT
gujaf-91	397	1	ethics	ethic	NOUN
gujaf-91	397	2	.	.	PUNCT
gujaf-91	397	3	,	,	PUNCT
gujaf-91	397	4	131	131	NUM
gujaf-91	397	5	,	,	PUNCT
gujaf-91	397	6	871–882	871–882	NUM
gujaf-91	397	7	.	.	PUNCT
gujaf-91	398	1	spira	spira	PROPN
gujaf-91	398	2	,	,	PUNCT
gujaf-91	398	3	l.	l.	PROPN
gujaf-91	398	4	(	(	PUNCT
gujaf-91	398	5	1998	1998	NUM
gujaf-91	398	6	)	)	PUNCT
gujaf-91	398	7	.	.	PUNCT
gujaf-91	399	1	an	an	DET
gujaf-91	399	2	evolutionary	evolutionary	ADJ
gujaf-91	399	3	perspective	perspective	NOUN
gujaf-91	399	4	on	on	ADP
gujaf-91	399	5	audit	audit	NOUN
gujaf-91	399	6	committee	committee	NOUN
gujaf-91	399	7	effectiveness	effectiveness	NOUN
gujaf-91	399	8	.	.	PUNCT
gujaf-91	400	1	corporate	corporate	ADJ
gujaf-91	400	2	governance	governance	NOUN
gujaf-91	400	3	:	:	PUNCT
gujaf-91	400	4	an	an	DET
gujaf-91	400	5	international	international	ADJ
gujaf-91	400	6	review	review	NOUN
gujaf-91	400	7	,	,	PUNCT
gujaf-91	400	8	6(1	6(1	NUM
gujaf-91	400	9	)	)	PUNCT
gujaf-91	400	10	,	,	PUNCT
gujaf-91	400	11	29–38	29–38	NUM
gujaf-91	400	12	.	.	PUNCT
gujaf-91	401	1	spira	spira	PROPN
gujaf-91	401	2	,	,	PUNCT
gujaf-91	401	3	l.	l.	PROPN
gujaf-91	401	4	(	(	PUNCT
gujaf-91	401	5	1999	1999	NUM
gujaf-91	401	6	)	)	PUNCT
gujaf-91	401	7	.	.	PUNCT
gujaf-91	402	1	independence	independence	NOUN
gujaf-91	402	2	in	in	ADP
gujaf-91	402	3	corporate	corporate	ADJ
gujaf-91	402	4	governance	governance	NOUN
gujaf-91	402	5	:	:	PUNCT
gujaf-91	402	6	the	the	DET
gujaf-91	402	7	audit	audit	NOUN
gujaf-91	402	8	committee	committee	NOUN
gujaf-91	402	9	role	role	NOUN
gujaf-91	402	10	.	.	PUNCT
gujaf-91	403	1	business	business	NOUN
gujaf-91	403	2	ethics	ethic	NOUN
gujaf-91	403	3	:	:	PUNCT
gujaf-91	403	4	a	a	DET
gujaf-91	403	5	european	european	PROPN
gujaf-91	403	6	review	review	PROPN
gujaf-91	403	7	,	,	PUNCT
gujaf-91	403	8	8(4	8(4	NUM
gujaf-91	403	9	)	)	PUNCT
gujaf-91	403	10	,	,	PUNCT
gujaf-91	403	11	262–273	262–273	NUM
gujaf-91	403	12	.	.	PUNCT
gujaf-91	404	1	the	the	DET
gujaf-91	404	2	institute	institute	PROPN
gujaf-91	404	3	of	of	ADP
gujaf-91	404	4	chartered	chartered	PROPN
gujaf-91	404	5	accountants	accountant	NOUN
gujaf-91	404	6	in	in	ADP
gujaf-91	404	7	england	england	PROPN
gujaf-91	404	8	&	&	CCONJ
gujaf-91	404	9	wales	wales	PROPN
gujaf-91	404	10	(	(	PUNCT
gujaf-91	404	11	icaew	icaew	PROPN
gujaf-91	404	12	)	)	PUNCT
gujaf-91	404	13	.	.	PUNCT
gujaf-91	405	1	(	(	PUNCT
gujaf-91	405	2	2005	2005	NUM
gujaf-91	405	3	)	)	PUNCT
gujaf-91	405	4	.	.	PUNCT
gujaf-91	406	1	the	the	DET
gujaf-91	406	2	audit	audit	NOUN
gujaf-91	406	3	quality	quality	PROPN
gujaf-91	406	4	forum	forum	PROPN
gujaf-91	406	5	.	.	PUNCT
gujaf-91	407	1	agency	agency	PROPN
gujaf-91	407	2	theory	theory	NOUN
gujaf-91	407	3	&	&	CCONJ
gujaf-91	407	4	the	the	DET
gujaf-91	407	5	role	role	NOUN
gujaf-91	407	6	of	of	ADP
gujaf-91	407	7	the	the	DET
gujaf-91	407	8	audit	audit	NOUN
gujaf-91	407	9	.	.	PUNCT
gujaf-91	408	1	trompeter	trompeter	NOUN
gujaf-91	408	2	,	,	PUNCT
gujaf-91	408	3	g.m	g.m	PROPN
gujaf-91	408	4	.	.	PROPN
gujaf-91	408	5	;	;	PUNCT
gujaf-91	408	6	carpenter	carpenter	PROPN
gujaf-91	408	7	,	,	PUNCT
gujaf-91	408	8	t.d	t.d	PROPN
gujaf-91	408	9	.	.	PROPN
gujaf-91	408	10	;	;	PUNCT
gujaf-91	408	11	desai	desai	PROPN
gujaf-91	408	12	,	,	PUNCT
gujaf-91	408	13	n.	n.	PROPN
gujaf-91	408	14	;	;	PUNCT
gujaf-91	408	15	jones	jones	PROPN
gujaf-91	408	16	,	,	PUNCT
gujaf-91	408	17	k.l	k.l	PROPN
gujaf-91	408	18	.	.	PROPN
gujaf-91	408	19	&	&	CCONJ
gujaf-91	408	20	riley	riley	PROPN
gujaf-91	408	21	,	,	PUNCT
gujaf-91	408	22	r.a	r.a	PROPN
gujaf-91	408	23	.	.	PROPN
gujaf-91	408	24	(	(	PUNCT
gujaf-91	408	25	2013	2013	NUM
gujaf-91	408	26	)	)	PUNCT
gujaf-91	408	27	a	a	DET
gujaf-91	408	28	synthesis	synthesis	NOUN
gujaf-91	408	29	of	of	ADP
gujaf-91	408	30	fraudrelated	fraudrelated	ADJ
gujaf-91	408	31	research	research	NOUN
gujaf-91	408	32	.	.	PUNCT
gujaf-91	409	1	audit	audit	NOUN
gujaf-91	409	2	.	.	PUNCT
gujaf-91	410	1	a	a	DET
gujaf-91	410	2	j.	j.	PROPN
gujaf-91	410	3	pract	pract	PROPN
gujaf-91	410	4	.	.	PUNCT
gujaf-91	411	1	theory	theory	NOUN
gujaf-91	411	2	,	,	PUNCT
gujaf-91	411	3	32	32	NUM
gujaf-91	411	4	,	,	PUNCT
gujaf-91	411	5	287–321	287–321	NUM
gujaf-91	411	6	.	.	PUNCT
gujaf-91	412	1	trompeter	trompeter	NOUN
gujaf-91	412	2	,	,	PUNCT
gujaf-91	412	3	g.m	g.m	PROPN
gujaf-91	412	4	.	.	PROPN
gujaf-91	412	5	;	;	PUNCT
gujaf-91	412	6	carpenter	carpenter	PROPN
gujaf-91	412	7	,	,	PUNCT
gujaf-91	412	8	t.d	t.d	PROPN
gujaf-91	412	9	.	.	PROPN
gujaf-91	412	10	;	;	PUNCT
gujaf-91	412	11	jones	jones	PROPN
gujaf-91	412	12	,	,	PUNCT
gujaf-91	412	13	k.l	k.l	PROPN
gujaf-91	412	14	.	.	PROPN
gujaf-91	412	15	&	&	CCONJ
gujaf-91	412	16	riley	riley	PROPN
gujaf-91	412	17	,	,	PUNCT
gujaf-91	412	18	r.a	r.a	PROPN
gujaf-91	412	19	.	.	PROPN
gujaf-91	412	20	(	(	PUNCT
gujaf-91	412	21	2014	2014	NUM
gujaf-91	412	22	)	)	PUNCT
gujaf-91	412	23	insights	insight	NOUN
gujaf-91	412	24	for	for	ADP
gujaf-91	412	25	research	research	NOUN
gujaf-91	412	26	&	&	CCONJ
gujaf-91	412	27	practice	practice	NOUN
gujaf-91	412	28	:	:	PUNCT
gujaf-91	412	29	what	what	PRON
gujaf-91	412	30	we	we	PRON
gujaf-91	412	31	learn	learn	VERB
gujaf-91	412	32	about	about	ADP
gujaf-91	412	33	fraud	fraud	NOUN
gujaf-91	412	34	from	from	ADP
gujaf-91	412	35	other	other	ADJ
gujaf-91	412	36	disciplines	discipline	NOUN
gujaf-91	412	37	.	.	PUNCT
gujaf-91	413	1	account	account	NOUN
gujaf-91	413	2	.	.	PUNCT
gujaf-91	414	1	horiz	horiz	PROPN
gujaf-91	414	2	.	.	PROPN
gujaf-91	415	1	,	,	PUNCT
gujaf-91	415	2	28	28	NUM
gujaf-91	415	3	,	,	PUNCT
gujaf-91	415	4	769–804	769–804	NUM
gujaf-91	415	5	.	.	PUNCT
gujaf-91	416	1	uwuigbe	uwuigbe	NOUN
gujaf-91	416	2	,	,	PUNCT
gujaf-91	416	3	o.	o.	PROPN
gujaf-91	416	4	r.	r.	PROPN
gujaf-91	416	5	,	,	PUNCT
gujaf-91	416	6	olorunshe	olorunshe	NOUN
gujaf-91	416	7	,	,	PUNCT
gujaf-91	416	8	o.	o.	PROPN
gujaf-91	416	9	,	,	PUNCT
gujaf-91	416	10	uwuigbe	uwuigbe	NOUN
gujaf-91	416	11	,	,	PUNCT
gujaf-91	416	12	u.	u.	PROPN
gujaf-91	416	13	,	,	PUNCT
gujaf-91	416	14	ozordi	ozordi	PROPN
gujaf-91	416	15	,	,	PUNCT
gujaf-91	416	16	e.	e.	PROPN
gujaf-91	416	17	,	,	PUNCT
gujaf-91	416	18	asiriuwa	asiriuwa	ADJ
gujaf-91	416	19	,	,	PUNCT
gujaf-91	416	20	o.	o.	NOUN
gujaf-91	416	21	,	,	PUNCT
gujaf-91	416	22	asaolu	asaolu	NOUN
gujaf-91	416	23	,	,	PUNCT
gujaf-91	416	24	t.	t.	PROPN
gujaf-91	416	25	&	&	CCONJ
gujaf-91	416	26	erin	erin	PROPN
gujaf-91	416	27	o.	o.	PROPN
gujaf-91	417	1	(	(	PUNCT
gujaf-91	417	2	2019	2019	NUM
gujaf-91	417	3	)	)	PUNCT
gujaf-91	417	4	corporate	corporate	ADJ
gujaf-91	417	5	governance	governance	NOUN
gujaf-91	417	6	and	and	CCONJ
gujaf-91	417	7	financial	financial	ADJ
gujaf-91	417	8	statement	statement	NOUN
gujaf-91	417	9	fraud	fraud	NOUN
gujaf-91	417	10	among	among	ADP
gujaf-91	417	11	listed	list	VERB
gujaf-91	417	12	firms	firm	NOUN
gujaf-91	417	13	in	in	ADP
gujaf-91	417	14	nigeria	nigeria	PROPN
gujaf-91	417	15	,	,	PUNCT
gujaf-91	417	16	international	international	ADJ
gujaf-91	417	17	conference	conference	NOUN
gujaf-91	417	18	on	on	ADP
gujaf-91	417	19	energy	energy	NOUN
gujaf-91	417	20	and	and	CCONJ
gujaf-91	417	21	sustainable	sustainable	ADJ
gujaf-91	417	22	environment	environment	NOUN
gujaf-91	417	23	iop	iop	PROPN
gujaf-91	417	24	conf	conf	PROPN
gujaf-91	417	25	.	.	PUNCT
gujaf-91	418	1	series	series	NOUN
gujaf-91	418	2	:	:	PUNCT
gujaf-91	418	3	earth	earth	NOUN
gujaf-91	418	4	and	and	CCONJ
gujaf-91	418	5	environmental	environmental	ADJ
gujaf-91	418	6	science	science	NOUN
gujaf-91	418	7	331	331	NUM
gujaf-91	418	8	/012055	/012055	PUNCT
gujaf-91	418	9	iop	iop	NOUN
gujaf-91	418	10	publishing	publish	VERB
gujaf-91	418	11	doi:10.1088/1755	doi:10.1088/1755	PROPN
gujaf-91	418	12	-	-	PUNCT
gujaf-91	418	13	1315/331/1/012055	1315/331/1/012055	NUM
gujaf-91	418	14	wilks	wilks	PROPN
gujaf-91	418	15	,	,	PUNCT
gujaf-91	418	16	t.j	t.j	PROPN
gujaf-91	418	17	.	.	PROPN
gujaf-91	418	18	&	&	CCONJ
gujaf-91	418	19	zimbelman	zimbelman	PROPN
gujaf-91	418	20	,	,	PUNCT
gujaf-91	418	21	m.f	m.f	PROPN
gujaf-91	418	22	.	.	PUNCT
gujaf-91	418	23	(	(	PUNCT
gujaf-91	418	24	2004	2004	NUM
gujaf-91	418	25	)	)	PUNCT
gujaf-91	418	26	.	.	PUNCT
gujaf-91	419	1	decomposition	decomposition	NOUN
gujaf-91	419	2	of	of	ADP
gujaf-91	419	3	fraud	fraud	NOUN
gujaf-91	419	4	-	-	PUNCT
gujaf-91	419	5	risk	risk	NOUN
gujaf-91	419	6	assessments	assessment	NOUN
gujaf-91	419	7	&	&	CCONJ
gujaf-91	419	8	auditors	auditor	NOUN
gujaf-91	419	9	’	’	PART
gujaf-91	419	10	sensitivity	sensitivity	NOUN
gujaf-91	419	11	to	to	PART
gujaf-91	419	12	fraud	fraud	VERB
gujaf-91	419	13	cues	cue	NOUN
gujaf-91	419	14	.	.	PUNCT
gujaf-91	420	1	contemporary	contemporary	ADJ
gujaf-91	420	2	accounting	accounting	NOUN
gujaf-91	420	3	research	research	NOUN
gujaf-91	420	4	,	,	PUNCT
gujaf-91	420	5	21	21	NUM
gujaf-91	420	6	(	(	PUNCT
gujaf-91	420	7	3	3	NUM
gujaf-91	420	8	)	)	PUNCT
gujaf-91	420	9	,	,	PUNCT
gujaf-91	420	10	719	719	NUM
gujaf-91	420	11	-	-	SYM
gujaf-91	420	12	745	745	NUM
gujaf-91	420	13	wilks	wilk	NOUN
gujaf-91	420	14	,	,	PUNCT
gujaf-91	420	15	t.j	t.j	PROPN
gujaf-91	420	16	.	.	PROPN
gujaf-91	420	17	&	&	CCONJ
gujaf-91	420	18	m.f	m.f	PROPN
gujaf-91	420	19	.	.	PUNCT
gujaf-91	421	1	zimbelman	zimbelman	PROPN
gujaf-91	421	2	.	.	PUNCT
gujaf-91	422	1	2004a	2004a	NUM
gujaf-91	422	2	.	.	PUNCT
gujaf-91	423	1	using	use	VERB
gujaf-91	423	2	game	game	NOUN
gujaf-91	423	3	theory	theory	NOUN
gujaf-91	423	4	and	and	CCONJ
gujaf-91	423	5	strategic	strategic	ADJ
gujaf-91	423	6	reasoning	reasoning	NOUN
gujaf-91	423	7	concepts	concept	NOUN
gujaf-91	423	8	to	to	PART
gujaf-91	423	9	prevent	prevent	VERB
gujaf-91	423	10	and	and	CCONJ
gujaf-91	423	11	detect	detect	VERB
gujaf-91	423	12	fraud	fraud	NOUN
gujaf-91	423	13	.	.	PUNCT
gujaf-91	424	1	accounting	accounting	NOUN
gujaf-91	424	2	horizons	horizon	NOUN
gujaf-91	424	3	,	,	PUNCT
gujaf-91	424	4	september	september	PROPN
gujaf-91	424	5	:	:	PUNCT
gujaf-91	424	6	173	173	NUM
gujaf-91	424	7	-	-	SYM
gujaf-91	424	8	184	184	NUM
gujaf-91	424	9	.	.	PUNCT
gujaf-91	425	1	winograd	winograd	PROPN
gujaf-91	425	2	,	,	PUNCT
gujaf-91	425	3	b.	b.	PROPN
gujaf-91	425	4	,	,	PUNCT
gujaf-91	425	5	j.	j.	PROPN
gujaf-91	425	6	gerson	gerson	PROPN
gujaf-91	425	7	,	,	PUNCT
gujaf-91	425	8	&	&	CCONJ
gujaf-91	425	9	b.	b.	PROPN
gujaf-91	425	10	berlin	berlin	PROPN
gujaf-91	425	11	.	.	PUNCT
gujaf-91	426	1	2000	2000	NUM
gujaf-91	426	2	.	.	PUNCT
gujaf-91	427	1	audit	audit	NOUN
gujaf-91	427	2	practices	practice	NOUN
gujaf-91	427	3	of	of	ADP
gujaf-91	427	4	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-91	427	5	.	.	PUNCT
gujaf-91	428	1	auditing	auditing	NOUN
gujaf-91	428	2	:	:	PUNCT
gujaf-91	428	3	a	a	DET
gujaf-91	428	4	journal	journal	NOUN
gujaf-91	428	5	of	of	ADP
gujaf-91	428	6	practice	practice	NOUN
gujaf-91	428	7	&	&	CCONJ
gujaf-91	428	8	theory	theory	NOUN
gujaf-91	428	9	(	(	PUNCT
gujaf-91	428	10	september	september	PROPN
gujaf-91	428	11	):	):	PUNCT
gujaf-91	428	12	176	176	NUM
gujaf-91	428	13	-	-	SYM
gujaf-91	428	14	182	182	NUM
gujaf-91	428	15	.	.	PUNCT
gujaf-91	429	1	zagera	zagera	PROPN
gujaf-91	429	2	,	,	PUNCT
gujaf-91	429	3	l.	l.	PROPN
gujaf-91	429	4	,	,	PUNCT
gujaf-91	429	5	malisa	malisa	NOUN
gujaf-91	429	6	,	,	PUNCT
gujaf-91	429	7	s.	s.	PROPN
gujaf-91	429	8	s.	s.	PROPN
gujaf-91	429	9	&	&	CCONJ
gujaf-91	429	10	novaka	novaka	PROPN
gujaf-91	429	11	,	,	PUNCT
gujaf-91	429	12	a.	a.	PROPN
gujaf-91	429	13	(	(	PUNCT
gujaf-91	429	14	2016	2016	NUM
gujaf-91	429	15	)	)	PUNCT
gujaf-91	429	16	.	.	PUNCT
gujaf-91	430	1	the	the	DET
gujaf-91	430	2	role	role	NOUN
gujaf-91	430	3	and	and	CCONJ
gujaf-91	430	4	responsibility	responsibility	NOUN
gujaf-91	430	5	of	of	ADP
gujaf-91	430	6	auditors	auditor	NOUN
gujaf-91	430	7	in	in	ADP
gujaf-91	430	8	prevention	prevention	NOUN
gujaf-91	430	9	and	and	CCONJ
gujaf-91	430	10	detection	detection	NOUN
gujaf-91	430	11	of	of	ADP
gujaf-91	430	12	fraudulent	fraudulent	ADJ
gujaf-91	430	13	financial	financial	ADJ
gujaf-91	430	14	reporting	reporting	NOUN
gujaf-91	430	15	procedia	procedia	NOUN
gujaf-91	430	16	economics	economic	NOUN
gujaf-91	430	17	and	and	CCONJ
gujaf-91	430	18	finance	finance	NOUN
gujaf-91	430	19	,	,	PUNCT
gujaf-91	430	20	39	39	NUM
gujaf-91	430	21	,	,	PUNCT
gujaf-91	430	22	693	693	NUM
gujaf-91	430	23	–	–	SYM
gujaf-91	430	24	700	700	NUM
gujaf-91	430	25	(	(	PUNCT
gujaf-91	430	26	http://creativecommons.org/licenses/by-nc-nd/4.0/	http://creativecommons.org/licenses/by-nc-nd/4.0/	NOUN
gujaf-91	430	27	)	)	PUNCT
gujaf-91	430	28	.	.	PUNCT
gujaf-91	431	1	doi	doi	NOUN
gujaf-91	431	2	:	:	PUNCT
gujaf-91	431	3	10.1016	10.1016	NUM
gujaf-91	431	4	/	/	SYM
gujaf-91	431	5	s2212	s2212	PROPN
gujaf-91	431	6	-	-	PUNCT
gujaf-91	431	7	5671(16)30291	5671(16)30291	ADJ
gujaf-91	431	8	-	-	PUNCT
gujaf-91	431	9	x	x	ADJ
gujaf-91	431	10	zimbelman	zimbelman	NOUN
gujaf-91	431	11	,	,	PUNCT
gujaf-91	431	12	m.	m.	NOUN
gujaf-91	431	13	(	(	PUNCT
gujaf-91	431	14	1997	1997	NUM
gujaf-91	431	15	)	)	PUNCT
gujaf-91	431	16	.	.	PUNCT
gujaf-91	432	1	the	the	DET
gujaf-91	432	2	effects	effect	NOUN
gujaf-91	432	3	of	of	ADP
gujaf-91	432	4	sas	sas	PROPN
gujaf-91	432	5	no	no	INTJ
gujaf-91	432	6	.	.	PROPN
gujaf-91	432	7	82	82	NUM
gujaf-91	432	8	on	on	ADP
gujaf-91	432	9	auditors	auditor	NOUN
gujaf-91	432	10	’	’	PART
gujaf-91	432	11	attention	attention	NOUN
gujaf-91	432	12	to	to	PART
gujaf-91	432	13	fraud	fraud	VERB
gujaf-91	432	14	risk	risk	NOUN
gujaf-91	432	15	factors	factor	NOUN
gujaf-91	432	16	and	and	CCONJ
gujaf-91	432	17	audit	audit	NOUN
gujaf-91	432	18	planning	planning	NOUN
gujaf-91	432	19	decisions	decision	NOUN
gujaf-91	432	20	.	.	PUNCT
gujaf-91	433	1	journal	journal	NOUN
gujaf-91	433	2	of	of	ADP
gujaf-91	433	3	accounting	accounting	NOUN
gujaf-91	433	4	research	research	NOUN
gujaf-91	433	5	35	35	NUM
gujaf-91	433	6	(	(	PUNCT
gujaf-91	433	7	supplement	supplement	NOUN
gujaf-91	433	8	):	):	PUNCT
gujaf-91	433	9	75	75	NUM
gujaf-91	433	10	-	-	SYM
gujaf-91	433	11	104	104	NUM
gujaf-91	433	12	.	.	PUNCT
gujaf-91	434	1	http://creativecommons.org/licenses/by-nc-nd/4.0/	http://creativecommons.org/licenses/by-nc-nd/4.0/	ADJ