id	sid	tid	token	lemma	pos
gujaf-93	1	1	1	1	NUM
gujaf-93	1	2	gusau	gusau	ADJ
gujaf-93	1	3	journal	journal	NOUN
gujaf-93	1	4	of	of	ADP
gujaf-93	1	5	accounting	accounting	NOUN
gujaf-93	1	6	and	and	CCONJ
gujaf-93	1	7	finance	finance	NOUN
gujaf-93	1	8	(	(	PUNCT
gujaf-93	1	9	gujaf	gujaf	NOUN
gujaf-93	1	10	)	)	PUNCT
gujaf-93	1	11	vol	vol	NOUN
gujaf-93	1	12	.	.	NOUN
gujaf-93	1	13	2	2	NUM
gujaf-93	1	14	issue	issue	NOUN
gujaf-93	1	15	4	4	NUM
gujaf-93	1	16	,	,	PUNCT
gujaf-93	1	17	october	october	PROPN
gujaf-93	1	18	,	,	PUNCT
gujaf-93	1	19	2021	2021	NUM
gujaf-93	1	20	issn	issn	X
gujaf-93	1	21	:	:	PUNCT
gujaf-93	1	22	2756	2756	NUM
gujaf-93	1	23	-	-	PUNCT
gujaf-93	1	24	665x	665x	NOUN
gujaf-93	1	25	a	a	DET
gujaf-93	1	26	publication	publication	NOUN
gujaf-93	1	27	of	of	ADP
gujaf-93	1	28	department	department	NOUN
gujaf-93	1	29	of	of	ADP
gujaf-93	1	30	accounting	accounting	NOUN
gujaf-93	1	31	and	and	CCONJ
gujaf-93	1	32	finance	finance	NOUN
gujaf-93	1	33	,	,	PUNCT
gujaf-93	1	34	faculty	faculty	NOUN
gujaf-93	1	35	of	of	ADP
gujaf-93	1	36	management	management	NOUN
gujaf-93	1	37	and	and	CCONJ
gujaf-93	1	38	social	social	ADJ
gujaf-93	1	39	sciences	science	NOUN
gujaf-93	1	40	,	,	PUNCT
gujaf-93	1	41	federal	federal	ADJ
gujaf-93	1	42	university	university	NOUN
gujaf-93	1	43	gusau	gusau	NOUN
gujaf-93	1	44	,	,	PUNCT
gujaf-93	1	45	zamfara	zamfara	PROPN
gujaf-93	1	46	state	state	PROPN
gujaf-93	1	47	-nigeria	-nigeria	PROPN
gujaf-93	1	48	2	2	NUM
gujaf-93	1	49	financial	financial	ADJ
gujaf-93	1	50	forensic	forensic	ADJ
gujaf-93	1	51	analysis	analysis	NOUN
gujaf-93	1	52	and	and	CCONJ
gujaf-93	1	53	fraud	fraud	NOUN
gujaf-93	1	54	deterrence	deterrence	NOUN
gujaf-93	1	55	in	in	ADP
gujaf-93	1	56	listed	list	VERB
gujaf-93	1	57	deposit	deposit	NOUN
gujaf-93	1	58	money	money	NOUN
gujaf-93	1	59	banks	bank	NOUN
gujaf-93	1	60	in	in	ADP
gujaf-93	1	61	nigeria	nigeria	PROPN
gujaf-93	1	62	daniel	daniel	PROPN
gujaf-93	1	63	nduka	nduka	PROPN
gujaf-93	1	64	anowu	anowu	PROPN
gujaf-93	1	65	department	department	PROPN
gujaf-93	1	66	of	of	ADP
gujaf-93	1	67	accounting	accounting	NOUN
gujaf-93	1	68	faculty	faculty	NOUN
gujaf-93	1	69	of	of	ADP
gujaf-93	1	70	management	management	NOUN
gujaf-93	1	71	sciences	sciences	PROPN
gujaf-93	1	72	nigerian	nigerian	PROPN
gujaf-93	1	73	defense	defense	PROPN
gujaf-93	1	74	academy	academy	PROPN
gujaf-93	1	75	,	,	PUNCT
gujaf-93	1	76	kaduna	kaduna	PROPN
gujaf-93	1	77	.	.	PUNCT
gujaf-93	2	1	danielanowu@yahoo.com	danielanowu@yahoo.com	X
gujaf-93	2	2	terzungwenyor	terzungwenyor	ADJ
gujaf-93	2	3	department	department	PROPN
gujaf-93	2	4	of	of	ADP
gujaf-93	2	5	accounting	accounting	NOUN
gujaf-93	2	6	faculty	faculty	NOUN
gujaf-93	2	7	of	of	ADP
gujaf-93	2	8	management	management	NOUN
gujaf-93	2	9	sciences	sciences	PROPN
gujaf-93	2	10	nigerian	nigerian	PROPN
gujaf-93	2	11	defence	defence	PROPN
gujaf-93	2	12	academy	academy	PROPN
gujaf-93	2	13	terzungwenyor@gmail.com	terzungwenyor@gmail.com	PROPN
gujaf-93	3	1	samuel	samuel	PROPN
gujaf-93	3	2	eniolaagbi	eniolaagbi	PROPN
gujaf-93	3	3	department	department	PROPN
gujaf-93	3	4	of	of	ADP
gujaf-93	3	5	accounting	accounting	NOUN
gujaf-93	3	6	faculty	faculty	NOUN
gujaf-93	3	7	of	of	ADP
gujaf-93	3	8	management	management	NOUN
gujaf-93	3	9	sciences	sciences	PROPN
gujaf-93	3	10	nigerian	nigerian	PROPN
gujaf-93	3	11	defence	defence	PROPN
gujaf-93	3	12	academy	academy	PROPN
gujaf-93	3	13	samagbi@yahoo.com	samagbi@yahoo.com	PROPN
gujaf-93	4	1	anowuifeanyinchukwu	anowuifeanyinchukwu	PROPN
gujaf-93	4	2	nelson	nelson	PROPN
gujaf-93	4	3	accountancy	accountancy	PROPN
gujaf-93	4	4	department	department	PROPN
gujaf-93	4	5	enugu	enugu	PROPN
gujaf-93	4	6	state	state	PROPN
gujaf-93	4	7	university	university	PROPN
gujaf-93	4	8	of	of	ADP
gujaf-93	4	9	science	science	NOUN
gujaf-93	4	10	and	and	CCONJ
gujaf-93	4	11	technology	technology	NOUN
gujaf-93	4	12	anowunelson07@gmail.com	anowunelson07@gmail.com	X
gujaf-93	4	13	adebola	adebola	PROPN
gujaf-93	4	14	naomi	naomi	PROPN
gujaf-93	4	15	saliu	saliu	PROPN
gujaf-93	4	16	department	department	PROPN
gujaf-93	4	17	of	of	ADP
gujaf-93	4	18	economics	economics	PROPN
gujaf-93	4	19	faculty	faculty	NOUN
gujaf-93	4	20	of	of	ADP
gujaf-93	4	21	management	management	NOUN
gujaf-93	4	22	sciences	sciences	PROPN
gujaf-93	4	23	nigerian	nigerian	PROPN
gujaf-93	4	24	defence	defence	PROPN
gujaf-93	4	25	academy	academy	PROPN
gujaf-93	4	26	saliu.adebola@yahoo.com	saliu.adebola@yahoo.com	PROPN
gujaf-93	4	27	abstract	abstract	NOUN
gujaf-93	4	28	this	this	DET
gujaf-93	4	29	study	study	NOUN
gujaf-93	4	30	was	be	AUX
gujaf-93	4	31	carried	carry	VERB
gujaf-93	4	32	out	out	ADP
gujaf-93	4	33	to	to	PART
gujaf-93	4	34	investigate	investigate	VERB
gujaf-93	4	35	how	how	SCONJ
gujaf-93	4	36	financial	financial	ADJ
gujaf-93	4	37	forensics	forensic	NOUN
gujaf-93	4	38	,	,	PUNCT
gujaf-93	4	39	influences	influence	VERB
gujaf-93	4	40	fraud	fraud	NOUN
gujaf-93	4	41	deterrence	deterrence	NOUN
gujaf-93	4	42	in	in	ADP
gujaf-93	4	43	the	the	DET
gujaf-93	4	44	listed	list	VERB
gujaf-93	4	45	deposit	deposit	NOUN
gujaf-93	4	46	money	money	NOUN
gujaf-93	4	47	banks	bank	NOUN
gujaf-93	4	48	in	in	ADP
gujaf-93	4	49	nigeria	nigeria	PROPN
gujaf-93	4	50	.	.	PUNCT
gujaf-93	5	1	a	a	DET
gujaf-93	5	2	total	total	ADJ
gujaf-93	5	3	number	number	NOUN
gujaf-93	5	4	of	of	ADP
gujaf-93	5	5	619	619	NUM
gujaf-93	5	6	top	top	ADJ
gujaf-93	5	7	management	management	NOUN
gujaf-93	5	8	staff	staff	NOUN
gujaf-93	5	9	from	from	ADP
gujaf-93	5	10	the	the	DET
gujaf-93	5	11	antifraud	antifraud	PROPN
gujaf-93	5	12	department	department	PROPN
gujaf-93	5	13	,	,	PUNCT
gujaf-93	5	14	internal	internal	PROPN
gujaf-93	5	15	control	control	PROPN
gujaf-93	5	16	department	department	PROPN
gujaf-93	5	17	,	,	PUNCT
gujaf-93	5	18	compliance	compliance	NOUN
gujaf-93	5	19	unit	unit	NOUN
gujaf-93	5	20	and	and	CCONJ
gujaf-93	5	21	the	the	DET
gujaf-93	5	22	internal	internal	ADJ
gujaf-93	5	23	audit	audit	NOUN
gujaf-93	5	24	department	department	NOUN
gujaf-93	5	25	of	of	ADP
gujaf-93	5	26	the	the	DET
gujaf-93	5	27	deposit	deposit	NOUN
gujaf-93	5	28	money	money	NOUN
gujaf-93	5	29	banks	bank	NOUN
gujaf-93	5	30	(	(	PUNCT
gujaf-93	5	31	dmbs	dmb	NOUN
gujaf-93	5	32	)	)	PUNCT
gujaf-93	5	33	listed	list	VERB
gujaf-93	5	34	on	on	ADP
gujaf-93	5	35	the	the	DET
gujaf-93	5	36	floor	floor	NOUN
gujaf-93	5	37	of	of	ADP
gujaf-93	5	38	the	the	DET
gujaf-93	5	39	nigerian	nigerian	ADJ
gujaf-93	5	40	stock	stock	NOUN
gujaf-93	5	41	exchange	exchange	PROPN
gujaf-93	5	42	as	as	ADP
gujaf-93	5	43	at	at	ADP
gujaf-93	5	44	the	the	DET
gujaf-93	5	45	31	31	NUM
gujaf-93	5	46	st	st	NOUN
gujaf-93	5	47	of	of	ADP
gujaf-93	5	48	december	december	PROPN
gujaf-93	5	49	2020	2020	NUM
gujaf-93	5	50	were	be	AUX
gujaf-93	5	51	considered	consider	VERB
gujaf-93	5	52	for	for	ADP
gujaf-93	5	53	this	this	DET
gujaf-93	5	54	study	study	NOUN
gujaf-93	5	55	.	.	PUNCT
gujaf-93	6	1	since	since	SCONJ
gujaf-93	6	2	this	this	DET
gujaf-93	6	3	study	study	NOUN
gujaf-93	6	4	indicated	indicate	VERB
gujaf-93	6	5	the	the	DET
gujaf-93	6	6	cumulative	cumulative	ADJ
gujaf-93	6	7	impact	impact	NOUN
gujaf-93	6	8	of	of	ADP
gujaf-93	6	9	the	the	DET
gujaf-93	6	10	independent	independent	ADJ
gujaf-93	6	11	variables	variable	NOUN
gujaf-93	6	12	against	against	ADP
gujaf-93	6	13	the	the	DET
gujaf-93	6	14	dependent	dependent	ADJ
gujaf-93	6	15	variable	variable	NOUN
gujaf-93	6	16	,	,	PUNCT
gujaf-93	6	17	multiple	multiple	ADJ
gujaf-93	6	18	regression	regression	NOUN
gujaf-93	6	19	was	be	AUX
gujaf-93	6	20	considered	consider	VERB
gujaf-93	6	21	to	to	PART
gujaf-93	6	22	be	be	AUX
gujaf-93	6	23	the	the	DET
gujaf-93	6	24	most	most	ADV
gujaf-93	6	25	appropriate	appropriate	ADJ
gujaf-93	6	26	form	form	NOUN
gujaf-93	6	27	of	of	ADP
gujaf-93	6	28	data	datum	NOUN
gujaf-93	6	29	analysis	analysis	NOUN
gujaf-93	6	30	.	.	PUNCT
gujaf-93	7	1	the	the	DET
gujaf-93	7	2	adjusted	adjust	VERB
gujaf-93	7	3	r	r	NOUN
gujaf-93	7	4	2	2	NUM
gujaf-93	7	5	was	be	AUX
gujaf-93	7	6	0.51	0.51	NUM
gujaf-93	7	7	,	,	PUNCT
gujaf-93	7	8	indicating	indicate	VERB
gujaf-93	7	9	that	that	SCONJ
gujaf-93	7	10	the	the	DET
gujaf-93	7	11	financial	financial	ADJ
gujaf-93	7	12	forensics	forensic	NOUN
gujaf-93	7	13	variables	variable	NOUN
gujaf-93	7	14	(	(	PUNCT
gujaf-93	7	15	investigative	investigative	ADJ
gujaf-93	7	16	accounting	accounting	NOUN
gujaf-93	7	17	service	service	NOUN
gujaf-93	7	18	,	,	PUNCT
gujaf-93	7	19	litigation	litigation	NOUN
gujaf-93	7	20	support	support	NOUN
gujaf-93	7	21	service	service	NOUN
gujaf-93	7	22	and	and	CCONJ
gujaf-93	7	23	expert	expert	ADJ
gujaf-93	7	24	witness	witness	NOUN
gujaf-93	7	25	)	)	PUNCT
gujaf-93	7	26	can	can	AUX
gujaf-93	7	27	explain	explain	VERB
gujaf-93	7	28	51	51	NUM
gujaf-93	7	29	%	%	NOUN
gujaf-93	7	30	of	of	ADP
gujaf-93	7	31	changes	change	NOUN
gujaf-93	7	32	in	in	ADP
gujaf-93	7	33	fraud	fraud	NOUN
gujaf-93	7	34	deterrence	deterrence	NOUN
gujaf-93	7	35	by	by	ADP
gujaf-93	7	36	nigeria	nigeria	PROPN
gujaf-93	7	37	's	's	PART
gujaf-93	7	38	listed	list	VERB
gujaf-93	7	39	deposit	deposit	NOUN
gujaf-93	7	40	money	money	NOUN
gujaf-93	7	41	banks	bank	NOUN
gujaf-93	7	42	.	.	PUNCT
gujaf-93	8	1	the	the	DET
gujaf-93	8	2	fstat	fstat	NOUN
gujaf-93	8	3	-	-	PUNCT
gujaf-93	8	4	chi2	chi2	NOUN
gujaf-93	8	5	value	value	NOUN
gujaf-93	8	6	of	of	ADP
gujaf-93	8	7	the	the	DET
gujaf-93	8	8	model	model	NOUN
gujaf-93	8	9	was	be	AUX
gujaf-93	8	10	76.80	76.80	NUM
gujaf-93	8	11	,	,	PUNCT
gujaf-93	8	12	with	with	ADP
gujaf-93	8	13	a	a	DET
gujaf-93	8	14	p	p	NOUN
gujaf-93	8	15	-	-	PUNCT
gujaf-93	8	16	value	value	NOUN
gujaf-93	8	17	of	of	ADP
gujaf-93	8	18	0.000	0.000	NUM
gujaf-93	8	19	.	.	PUNCT
gujaf-93	9	1	this	this	DET
gujaf-93	9	2	study	study	NOUN
gujaf-93	9	3	recommends	recommend	VERB
gujaf-93	9	4	that	that	SCONJ
gujaf-93	9	5	listed	list	VERB
gujaf-93	9	6	deposit	deposit	NOUN
gujaf-93	9	7	money	money	NOUN
gujaf-93	9	8	banks	bank	NOUN
gujaf-93	9	9	should	should	AUX
gujaf-93	9	10	engage	engage	VERB
gujaf-93	9	11	mailto:danielanowu@yahoo.com	mailto:danielanowu@yahoo.com	PROPN
gujaf-93	9	12	mailto:samagbi@yahoo.com	mailto:samagbi@yahoo.com	X
gujaf-93	10	1	mailto:anowunelson07@gmail.com	mailto:anowunelson07@gmail.com	PROPN
gujaf-93	10	2	3	3	NUM
gujaf-93	10	3	in	in	ADP
gujaf-93	10	4	financial	financial	ADJ
gujaf-93	10	5	forensics	forensic	NOUN
gujaf-93	10	6	,	,	PUNCT
gujaf-93	10	7	which	which	PRON
gujaf-93	10	8	will	will	AUX
gujaf-93	10	9	ensure	ensure	VERB
gujaf-93	10	10	an	an	DET
gujaf-93	10	11	unbiased	unbiased	ADJ
gujaf-93	10	12	workplace	workplace	NOUN
gujaf-93	10	13	inquiry	inquiry	NOUN
gujaf-93	10	14	and	and	CCONJ
gujaf-93	10	15	interrogation	interrogation	NOUN
gujaf-93	10	16	in	in	ADP
gujaf-93	10	17	suspicions	suspicion	NOUN
gujaf-93	10	18	of	of	ADP
gujaf-93	10	19	wrongdoings	wrongdoing	NOUN
gujaf-93	10	20	,	,	PUNCT
gujaf-93	10	21	or	or	CCONJ
gujaf-93	10	22	discovery	discovery	NOUN
gujaf-93	10	23	of	of	ADP
gujaf-93	10	24	fraud	fraud	NOUN
gujaf-93	10	25	,	,	PUNCT
gujaf-93	10	26	not	not	PART
gujaf-93	10	27	minding	mind	VERB
gujaf-93	10	28	the	the	DET
gujaf-93	10	29	magnitude	magnitude	NOUN
gujaf-93	10	30	,	,	PUNCT
gujaf-93	10	31	position	position	NOUN
gujaf-93	10	32	,	,	PUNCT
gujaf-93	10	33	individual	individual	NOUN
gujaf-93	10	34	or	or	CCONJ
gujaf-93	10	35	group	group	NOUN
gujaf-93	10	36	of	of	ADP
gujaf-93	10	37	individuals	individual	NOUN
gujaf-93	10	38	involved	involve	VERB
gujaf-93	10	39	.	.	PUNCT
gujaf-93	11	1	keywords	keyword	NOUN
gujaf-93	11	2	:	:	PUNCT
gujaf-93	11	3	expert	expert	NOUN
gujaf-93	11	4	witness	witness	NOUN
gujaf-93	11	5	,	,	PUNCT
gujaf-93	11	6	financial	financial	ADJ
gujaf-93	11	7	forensics	forensic	NOUN
gujaf-93	11	8	,	,	PUNCT
gujaf-93	11	9	fraud	fraud	NOUN
gujaf-93	11	10	,	,	PUNCT
gujaf-93	11	11	investigation	investigation	NOUN
gujaf-93	11	12	,	,	PUNCT
gujaf-93	11	13	litigation	litigation	NOUN
gujaf-93	11	14	support	support	NOUN
gujaf-93	11	15	.	.	PUNCT
gujaf-93	12	1	1	1	X
gujaf-93	12	2	.	.	X
gujaf-93	12	3	introduction	introduction	NOUN
gujaf-93	12	4	when	when	SCONJ
gujaf-93	12	5	a	a	DET
gujaf-93	12	6	company	company	NOUN
gujaf-93	12	7	's	's	PART
gujaf-93	12	8	fraud	fraud	NOUN
gujaf-93	12	9	attempts	attempt	NOUN
gujaf-93	12	10	suddenly	suddenly	ADV
gujaf-93	12	11	increase	increase	VERB
gujaf-93	12	12	,	,	PUNCT
gujaf-93	12	13	it	it	PRON
gujaf-93	12	14	's	be	AUX
gujaf-93	12	15	called	call	VERB
gujaf-93	12	16	a	a	DET
gujaf-93	12	17	fraud	fraud	NOUN
gujaf-93	12	18	'	'	PUNCT
gujaf-93	12	19	earthquake	earthquake	NOUN
gujaf-93	12	20	.	.	PUNCT
gujaf-93	12	21	'	'	PUNCT
gujaf-93	13	1	these	these	DET
gujaf-93	13	2	earthquakes	earthquake	NOUN
gujaf-93	13	3	have	have	VERB
gujaf-93	13	4	the	the	DET
gujaf-93	13	5	potential	potential	NOUN
gujaf-93	13	6	to	to	PART
gujaf-93	13	7	destroy	destroy	VERB
gujaf-93	13	8	a	a	DET
gujaf-93	13	9	company	company	NOUN
gujaf-93	13	10	's	's	PART
gujaf-93	13	11	reputation	reputation	NOUN
gujaf-93	13	12	with	with	ADP
gujaf-93	13	13	consumers	consumer	NOUN
gujaf-93	13	14	while	while	SCONJ
gujaf-93	13	15	also	also	ADV
gujaf-93	13	16	stealing	steal	VERB
gujaf-93	13	17	revenue	revenue	NOUN
gujaf-93	13	18	from	from	ADP
gujaf-93	13	19	organizations	organization	NOUN
gujaf-93	13	20	.	.	PUNCT
gujaf-93	14	1	in	in	ADP
gujaf-93	14	2	recent	recent	ADJ
gujaf-93	14	3	years	year	NOUN
gujaf-93	14	4	,	,	PUNCT
gujaf-93	14	5	the	the	DET
gujaf-93	14	6	frequency	frequency	NOUN
gujaf-93	14	7	and	and	CCONJ
gujaf-93	14	8	severity	severity	NOUN
gujaf-93	14	9	of	of	ADP
gujaf-93	14	10	fraud	fraud	NOUN
gujaf-93	14	11	attacks	attack	NOUN
gujaf-93	14	12	have	have	AUX
gujaf-93	14	13	increased	increase	VERB
gujaf-93	14	14	.	.	PUNCT
gujaf-93	15	1	fraud	fraud	NOUN
gujaf-93	15	2	leads	lead	VERB
gujaf-93	15	3	to	to	ADP
gujaf-93	15	4	reputational	reputational	ADJ
gujaf-93	15	5	harm	harm	NOUN
gujaf-93	15	6	,	,	PUNCT
gujaf-93	15	7	loss	loss	NOUN
gujaf-93	15	8	of	of	ADP
gujaf-93	15	9	client	client	NOUN
gujaf-93	15	10	confidence	confidence	NOUN
gujaf-93	15	11	,	,	PUNCT
gujaf-93	15	12	and	and	CCONJ
gujaf-93	15	13	regulatory	regulatory	ADJ
gujaf-93	15	14	violation	violation	NOUN
gujaf-93	15	15	.	.	PUNCT
gujaf-93	16	1	the	the	DET
gujaf-93	16	2	association	association	NOUN
gujaf-93	16	3	of	of	ADP
gujaf-93	16	4	certified	certify	VERB
gujaf-93	16	5	fraud	fraud	NOUN
gujaf-93	16	6	examiners	examiner	NOUN
gujaf-93	16	7	(	(	PUNCT
gujaf-93	16	8	acfe	acfe	NOUN
gujaf-93	16	9	,	,	PUNCT
gujaf-93	16	10	2020	2020	NUM
gujaf-93	16	11	)	)	PUNCT
gujaf-93	16	12	stated	state	VERB
gujaf-93	16	13	that	that	SCONJ
gujaf-93	16	14	one	one	NUM
gujaf-93	16	15	of	of	ADP
gujaf-93	16	16	the	the	DET
gujaf-93	16	17	costliest	costly	ADJ
gujaf-93	16	18	forms	form	NOUN
gujaf-93	16	19	of	of	ADP
gujaf-93	16	20	financial	financial	ADJ
gujaf-93	16	21	crime	crime	NOUN
gujaf-93	16	22	is	be	AUX
gujaf-93	16	23	the	the	DET
gujaf-93	16	24	fraud	fraud	NOUN
gujaf-93	16	25	committed	commit	VERB
gujaf-93	16	26	by	by	ADP
gujaf-93	16	27	individuals	individual	NOUN
gujaf-93	16	28	against	against	ADP
gujaf-93	16	29	the	the	DET
gujaf-93	16	30	organizations	organization	NOUN
gujaf-93	16	31	that	that	PRON
gujaf-93	16	32	employs	employ	VERB
gujaf-93	16	33	them	they	PRON
gujaf-93	16	34	.	.	PUNCT
gujaf-93	17	1	the	the	DET
gujaf-93	17	2	intentional	intentional	ADJ
gujaf-93	17	3	and	and	CCONJ
gujaf-93	17	4	premeditated	premeditated	ADJ
gujaf-93	17	5	use	use	NOUN
gujaf-93	17	6	of	of	ADP
gujaf-93	17	7	one	one	NOUN
gujaf-93	17	8	's	's	PART
gujaf-93	17	9	position	position	NOUN
gujaf-93	17	10	for	for	ADP
gujaf-93	17	11	self	self	NOUN
gujaf-93	17	12	-	-	PUNCT
gujaf-93	17	13	enrichment	enrichment	NOUN
gujaf-93	17	14	through	through	ADP
gujaf-93	17	15	conscious	conscious	ADJ
gujaf-93	17	16	mis	mi	NOUN
gujaf-93	17	17	-	-	PUNCT
gujaf-93	17	18	use	use	NOUN
gujaf-93	17	19	and	and	CCONJ
gujaf-93	17	20	misappropriation	misappropriation	NOUN
gujaf-93	17	21	of	of	ADP
gujaf-93	17	22	resources	resource	NOUN
gujaf-93	17	23	and	and	CCONJ
gujaf-93	17	24	assets	asset	NOUN
gujaf-93	17	25	of	of	ADP
gujaf-93	17	26	the	the	DET
gujaf-93	17	27	employing	employing	NOUN
gujaf-93	17	28	firm	firm	NOUN
gujaf-93	17	29	,	,	PUNCT
gujaf-93	17	30	is	be	AUX
gujaf-93	17	31	likely	likely	ADJ
gujaf-93	17	32	to	to	PART
gujaf-93	17	33	have	have	VERB
gujaf-93	17	34	huge	huge	ADJ
gujaf-93	17	35	impact	impact	NOUN
gujaf-93	17	36	on	on	ADP
gujaf-93	17	37	the	the	DET
gujaf-93	17	38	organization	organization	NOUN
gujaf-93	17	39	.	.	PUNCT
gujaf-93	18	1	according	accord	VERB
gujaf-93	18	2	to	to	ADP
gujaf-93	18	3	the	the	DET
gujaf-93	18	4	corporate	corporate	ADJ
gujaf-93	18	5	finance	finance	NOUN
gujaf-93	18	6	institute	institute	PROPN
gujaf-93	18	7	(	(	PUNCT
gujaf-93	18	8	cfi	cfi	PROPN
gujaf-93	18	9	)	)	PUNCT
gujaf-93	18	10	top	top	ADJ
gujaf-93	18	11	accounting	accounting	NOUN
gujaf-93	18	12	scandals	scandal	NOUN
gujaf-93	18	13	2021	2021	NUM
gujaf-93	18	14	,	,	PUNCT
gujaf-93	18	15	the	the	DET
gujaf-93	18	16	past	past	ADJ
gujaf-93	18	17	decade	decade	NOUN
gujaf-93	18	18	has	have	AUX
gujaf-93	18	19	recorded	record	VERB
gujaf-93	18	20	notable	notable	ADJ
gujaf-93	18	21	corporate	corporate	ADJ
gujaf-93	18	22	fraud	fraud	NOUN
gujaf-93	18	23	scandals	scandal	NOUN
gujaf-93	18	24	such	such	ADJ
gujaf-93	18	25	as	as	ADP
gujaf-93	18	26	the	the	DET
gujaf-93	18	27	enron	enron	PROPN
gujaf-93	18	28	bankruptcy	bankruptcy	NOUN
gujaf-93	18	29	(	(	PUNCT
gujaf-93	18	30	2001	2001	NUM
gujaf-93	18	31	)	)	PUNCT
gujaf-93	18	32	,	,	PUNCT
gujaf-93	18	33	worldcom	worldcom	PROPN
gujaf-93	18	34	fraud	fraud	PROPN
gujaf-93	18	35	(	(	PUNCT
gujaf-93	18	36	2002	2002	NUM
gujaf-93	18	37	)	)	PUNCT
gujaf-93	18	38	,	,	PUNCT
gujaf-93	18	39	the	the	DET
gujaf-93	18	40	lehman	lehman	PROPN
gujaf-93	18	41	brothers	brother	NOUN
gujaf-93	18	42	(	(	PUNCT
gujaf-93	18	43	2008	2008	NUM
gujaf-93	18	44	)	)	PUNCT
gujaf-93	18	45	,	,	PUNCT
gujaf-93	18	46	and	and	CCONJ
gujaf-93	18	47	bernard	bernard	PROPN
gujaf-93	18	48	madoff	madoff	PROPN
gujaf-93	18	49	's	's	PART
gujaf-93	18	50	$	$	SYM
gujaf-93	18	51	65	65	NUM
gujaf-93	18	52	billion	billion	NUM
gujaf-93	18	53	ponzi	ponzi	NOUN
gujaf-93	18	54	scam	scam	NOUN
gujaf-93	18	55	(	(	PUNCT
gujaf-93	18	56	2009	2009	NUM
gujaf-93	18	57	)	)	PUNCT
gujaf-93	18	58	,	,	PUNCT
gujaf-93	18	59	all	all	PRON
gujaf-93	18	60	in	in	ADP
gujaf-93	18	61	the	the	DET
gujaf-93	18	62	united	united	PROPN
gujaf-93	18	63	states	states	PROPN
gujaf-93	18	64	of	of	ADP
gujaf-93	18	65	america	america	PROPN
gujaf-93	18	66	(	(	PUNCT
gujaf-93	18	67	cfi	cfi	PROPN
gujaf-93	18	68	,	,	PUNCT
gujaf-93	18	69	2020	2020	NUM
gujaf-93	18	70	)	)	PUNCT
gujaf-93	18	71	.	.	PUNCT
gujaf-93	19	1	also	also	ADV
gujaf-93	19	2	,	,	PUNCT
gujaf-93	19	3	cable	cable	NOUN
gujaf-93	19	4	news	news	NOUN
gujaf-93	19	5	network	network	NOUN
gujaf-93	19	6	(	(	PUNCT
gujaf-93	19	7	cnn	cnn	PROPN
gujaf-93	19	8	,	,	PUNCT
gujaf-93	19	9	2019	2019	NUM
gujaf-93	19	10	)	)	PUNCT
gujaf-93	19	11	reported	report	VERB
gujaf-93	19	12	the	the	DET
gujaf-93	19	13	case	case	NOUN
gujaf-93	19	14	of	of	ADP
gujaf-93	19	15	capital	capital	NOUN
gujaf-93	19	16	one	one	NUM
gujaf-93	19	17	bank	bank	NOUN
gujaf-93	19	18	(	(	PUNCT
gujaf-93	19	19	2019	2019	NUM
gujaf-93	19	20	)	)	PUNCT
gujaf-93	19	21	,	,	PUNCT
gujaf-93	19	22	which	which	PRON
gujaf-93	19	23	had	have	VERB
gujaf-93	19	24	more	more	ADJ
gujaf-93	19	25	than	than	ADP
gujaf-93	19	26	100	100	NUM
gujaf-93	19	27	million	million	NUM
gujaf-93	19	28	credit	credit	NOUN
gujaf-93	19	29	card	card	NOUN
gujaf-93	19	30	applications	application	NOUN
gujaf-93	19	31	and	and	CCONJ
gujaf-93	19	32	customer	customer	NOUN
gujaf-93	19	33	accounts	account	NOUN
gujaf-93	19	34	compromised	compromise	VERB
gujaf-93	19	35	.	.	PUNCT
gujaf-93	20	1	in	in	ADP
gujaf-93	20	2	africa	africa	PROPN
gujaf-93	20	3	,	,	PUNCT
gujaf-93	20	4	there	there	PRON
gujaf-93	20	5	’s	’	VERB
gujaf-93	20	6	the	the	DET
gujaf-93	20	7	case	case	NOUN
gujaf-93	20	8	of	of	ADP
gujaf-93	20	9	steinhoff	steinhoff	NOUN
gujaf-93	20	10	(	(	PUNCT
gujaf-93	20	11	2019	2019	NUM
gujaf-93	20	12	)	)	PUNCT
gujaf-93	20	13	,	,	PUNCT
gujaf-93	20	14	where	where	SCONJ
gujaf-93	20	15	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
gujaf-93	20	16	(	(	PUNCT
gujaf-93	20	17	pwc	pwc	PROPN
gujaf-93	20	18	)	)	PUNCT
gujaf-93	20	19	carried	carry	VERB
gujaf-93	20	20	out	out	ADP
gujaf-93	20	21	an	an	DET
gujaf-93	20	22	investigation	investigation	NOUN
gujaf-93	20	23	and	and	CCONJ
gujaf-93	20	24	discovered	discover	VERB
gujaf-93	20	25	$	$	SYM
gujaf-93	20	26	7.4	7.4	NUM
gujaf-93	20	27	billion	billion	NUM
gujaf-93	20	28	accounting	accounting	NOUN
gujaf-93	20	29	fraud	fraud	NOUN
gujaf-93	20	30	.	.	PUNCT
gujaf-93	21	1	when	when	SCONJ
gujaf-93	21	2	fraud	fraud	NOUN
gujaf-93	21	3	is	be	AUX
gujaf-93	21	4	suspected	suspect	VERB
gujaf-93	21	5	or	or	CCONJ
gujaf-93	21	6	identified	identify	VERB
gujaf-93	21	7	in	in	ADP
gujaf-93	21	8	an	an	DET
gujaf-93	21	9	organization	organization	NOUN
gujaf-93	21	10	,	,	PUNCT
gujaf-93	21	11	investigative	investigative	ADJ
gujaf-93	21	12	accounting	accounting	NOUN
gujaf-93	21	13	services	service	NOUN
gujaf-93	21	14	are	be	AUX
gujaf-93	21	15	expected	expect	VERB
gujaf-93	21	16	to	to	PART
gujaf-93	21	17	be	be	AUX
gujaf-93	21	18	embarked	embark	VERB
gujaf-93	21	19	upon	upon	SCONJ
gujaf-93	21	20	.	.	PUNCT
gujaf-93	22	1	investigative	investigative	ADJ
gujaf-93	22	2	services	service	NOUN
gujaf-93	22	3	can	can	AUX
gujaf-93	22	4	help	help	VERB
gujaf-93	22	5	in	in	ADP
gujaf-93	22	6	conducting	conduct	VERB
gujaf-93	22	7	interviews	interview	NOUN
gujaf-93	22	8	,	,	PUNCT
gujaf-93	22	9	record	record	NOUN
gujaf-93	22	10	reviews	review	NOUN
gujaf-93	22	11	,	,	PUNCT
gujaf-93	22	12	and	and	CCONJ
gujaf-93	22	13	evidence	evidence	NOUN
gujaf-93	22	14	collection	collection	NOUN
gujaf-93	22	15	.	.	PUNCT
gujaf-93	23	1	additionally	additionally	ADV
gujaf-93	23	2	,	,	PUNCT
gujaf-93	23	3	when	when	SCONJ
gujaf-93	23	4	whistle	whistle	PROPN
gujaf-93	23	5	blowers	blower	NOUN
gujaf-93	23	6	signal	signal	VERB
gujaf-93	23	7	unethical	unethical	ADJ
gujaf-93	23	8	behaviors	behavior	NOUN
gujaf-93	23	9	and	and	CCONJ
gujaf-93	23	10	suspected	suspect	VERB
gujaf-93	23	11	wrong	wrong	ADJ
gujaf-93	23	12	dealings	dealing	NOUN
gujaf-93	23	13	,	,	PUNCT
gujaf-93	23	14	immediate	immediate	ADJ
gujaf-93	23	15	punishable	punishable	ADJ
gujaf-93	23	16	or	or	CCONJ
gujaf-93	23	17	legal	legal	ADJ
gujaf-93	23	18	actions	action	NOUN
gujaf-93	23	19	are	be	AUX
gujaf-93	23	20	to	to	PART
gujaf-93	23	21	be	be	AUX
gujaf-93	23	22	taken	take	VERB
gujaf-93	23	23	.	.	PUNCT
gujaf-93	24	1	when	when	SCONJ
gujaf-93	24	2	no	no	DET
gujaf-93	24	3	litigation	litigation	NOUN
gujaf-93	24	4	process	process	NOUN
gujaf-93	24	5	is	be	AUX
gujaf-93	24	6	designed	design	VERB
gujaf-93	24	7	to	to	PART
gujaf-93	24	8	help	help	VERB
gujaf-93	24	9	businesses	business	NOUN
gujaf-93	24	10	,	,	PUNCT
gujaf-93	24	11	and	and	CCONJ
gujaf-93	24	12	when	when	SCONJ
gujaf-93	24	13	no	no	DET
gujaf-93	24	14	form	form	NOUN
gujaf-93	24	15	of	of	ADP
gujaf-93	24	16	investigation	investigation	NOUN
gujaf-93	24	17	is	be	AUX
gujaf-93	24	18	carried	carry	VERB
gujaf-93	24	19	out	out	ADP
gujaf-93	24	20	after	after	ADP
gujaf-93	24	21	a	a	DET
gujaf-93	24	22	fraudulent	fraudulent	ADJ
gujaf-93	24	23	act	act	NOUN
gujaf-93	24	24	,	,	PUNCT
gujaf-93	24	25	organizations	organization	NOUN
gujaf-93	24	26	will	will	AUX
gujaf-93	24	27	not	not	PART
gujaf-93	24	28	be	be	AUX
gujaf-93	24	29	able	able	ADJ
gujaf-93	24	30	to	to	PART
gujaf-93	24	31	build	build	VERB
gujaf-93	24	32	a	a	DET
gujaf-93	24	33	strong	strong	ADJ
gujaf-93	24	34	case	case	NOUN
gujaf-93	24	35	and	and	CCONJ
gujaf-93	24	36	present	present	ADJ
gujaf-93	24	37	meaningful	meaningful	ADJ
gujaf-93	24	38	evidence	evidence	NOUN
gujaf-93	24	39	in	in	ADP
gujaf-93	24	40	court	court	NOUN
gujaf-93	24	41	.	.	PUNCT
gujaf-93	25	1	most	most	ADJ
gujaf-93	25	2	times	time	NOUN
gujaf-93	25	3	,	,	PUNCT
gujaf-93	25	4	evidences	evidence	NOUN
gujaf-93	25	5	gathered	gather	VERB
gujaf-93	25	6	are	be	AUX
gujaf-93	25	7	n’t	not	PART
gujaf-93	25	8	sufficient	sufficient	ADJ
gujaf-93	25	9	enough	enough	ADV
gujaf-93	25	10	to	to	PART
gujaf-93	25	11	punish	punish	VERB
gujaf-93	25	12	a	a	DET
gujaf-93	25	13	perpetrator	perpetrator	NOUN
gujaf-93	25	14	,	,	PUNCT
gujaf-93	25	15	an	an	DET
gujaf-93	25	16	expert	expert	NOUN
gujaf-93	25	17	in	in	ADP
gujaf-93	25	18	accounting	accounting	NOUN
gujaf-93	25	19	or	or	CCONJ
gujaf-93	25	20	fraud	fraud	NOUN
gujaf-93	25	21	matters	matter	NOUN
gujaf-93	25	22	may	may	AUX
gujaf-93	25	23	be	be	AUX
gujaf-93	25	24	involved	involve	VERB
gujaf-93	25	25	to	to	PART
gujaf-93	25	26	help	help	VERB
gujaf-93	25	27	build	build	VERB
gujaf-93	25	28	up	up	ADP
gujaf-93	25	29	more	more	ADJ
gujaf-93	25	30	evidences	evidence	NOUN
gujaf-93	25	31	.	.	PUNCT
gujaf-93	26	1	the	the	DET
gujaf-93	26	2	testimony	testimony	NOUN
gujaf-93	26	3	and	and	CCONJ
gujaf-93	26	4	knowledge	knowledge	NOUN
gujaf-93	26	5	of	of	ADP
gujaf-93	26	6	an	an	DET
gujaf-93	26	7	expert	expert	ADJ
gujaf-93	26	8	witness	witness	NOUN
gujaf-93	26	9	is	be	AUX
gujaf-93	26	10	usually	usually	ADV
gujaf-93	26	11	sufficient	sufficient	ADJ
gujaf-93	26	12	,	,	PUNCT
gujaf-93	26	13	causing	cause	VERB
gujaf-93	26	14	others	other	NOUN
gujaf-93	26	15	to	to	PART
gujaf-93	26	16	officially	officially	ADV
gujaf-93	26	17	and	and	CCONJ
gujaf-93	26	18	legally	legally	ADV
gujaf-93	26	19	rely	rely	VERB
gujaf-93	26	20	upon	upon	SCONJ
gujaf-93	26	21	the	the	DET
gujaf-93	26	22	experts	expert	NOUN
gujaf-93	26	23	’	’	PART
gujaf-93	26	24	witness	witness	NOUN
gujaf-93	26	25	opinion	opinion	NOUN
gujaf-93	26	26	.	.	PUNCT
gujaf-93	27	1	the	the	DET
gujaf-93	27	2	expert	expert	ADJ
gujaf-93	27	3	opinion	opinion	NOUN
gujaf-93	27	4	may	may	AUX
gujaf-93	27	5	provide	provide	VERB
gujaf-93	27	6	more	more	ADJ
gujaf-93	27	7	background	background	NOUN
gujaf-93	27	8	information	information	NOUN
gujaf-93	27	9	and	and	CCONJ
gujaf-93	27	10	clarifying	clarify	VERB
gujaf-93	27	11	scientific	scientific	ADJ
gujaf-93	27	12	concepts	concept	NOUN
gujaf-93	27	13	,	,	PUNCT
gujaf-93	27	14	while	while	SCONJ
gujaf-93	27	15	litigation	litigation	NOUN
gujaf-93	27	16	support	support	NOUN
gujaf-93	27	17	services	service	NOUN
gujaf-93	27	18	and	and	CCONJ
gujaf-93	27	19	investigations	investigation	NOUN
gujaf-93	27	20	can	can	AUX
gujaf-93	27	21	create	create	VERB
gujaf-93	27	22	a	a	DET
gujaf-93	27	23	contextual	contextual	ADJ
gujaf-93	27	24	understanding	understanding	NOUN
gujaf-93	27	25	of	of	ADP
gujaf-93	27	26	a	a	DET
gujaf-93	27	27	fraudulent	fraudulent	ADJ
gujaf-93	27	28	event	event	NOUN
gujaf-93	27	29	that	that	PRON
gujaf-93	27	30	may	may	AUX
gujaf-93	27	31	have	have	AUX
gujaf-93	27	32	aroused	arouse	VERB
gujaf-93	27	33	within	within	ADP
gujaf-93	27	34	organizations	organization	NOUN
gujaf-93	27	35	such	such	ADJ
gujaf-93	27	36	as	as	ADP
gujaf-93	27	37	banks	bank	NOUN
gujaf-93	27	38	.	.	PUNCT
gujaf-93	28	1	as	as	SCONJ
gujaf-93	28	2	demonstrated	demonstrate	VERB
gujaf-93	28	3	by	by	ADP
gujaf-93	28	4	the	the	DET
gujaf-93	28	5	continuous	continuous	ADJ
gujaf-93	28	6	increase	increase	NOUN
gujaf-93	28	7	in	in	ADP
gujaf-93	28	8	fraud	fraud	NOUN
gujaf-93	28	9	cases	case	NOUN
gujaf-93	28	10	,	,	PUNCT
gujaf-93	28	11	events	event	NOUN
gujaf-93	28	12	of	of	ADP
gujaf-93	28	13	corporate	corporate	ADJ
gujaf-93	28	14	failure	failure	NOUN
gujaf-93	28	15	have	have	AUX
gujaf-93	28	16	placed	place	VERB
gujaf-93	28	17	greater	great	ADJ
gujaf-93	28	18	responsibility	responsibility	NOUN
gujaf-93	28	19	on	on	ADP
gujaf-93	28	20	management	management	NOUN
gujaf-93	28	21	and	and	CCONJ
gujaf-93	28	22	accountants	accountant	NOUN
gujaf-93	28	23	to	to	PART
gujaf-93	28	24	equip	equip	VERB
gujaf-93	28	25	themselves	themselves	PRON
gujaf-93	28	26	with	with	ADP
gujaf-93	28	27	the	the	DET
gujaf-93	28	28	expertise	expertise	NOUN
gujaf-93	28	29	needed	need	VERB
gujaf-93	28	30	to	to	PART
gujaf-93	28	31	recognize	recognize	VERB
gujaf-93	28	32	,	,	PUNCT
gujaf-93	28	33	act	act	VERB
gujaf-93	28	34	on	on	ADP
gujaf-93	28	35	signs	sign	NOUN
gujaf-93	28	36	of	of	ADP
gujaf-93	28	37	poor	poor	ADJ
gujaf-93	28	38	corporate	corporate	ADJ
gujaf-93	28	39	governance	governance	NOUN
gujaf-93	28	40	,	,	PUNCT
gujaf-93	28	41	mismanagement	mismanagement	NOUN
gujaf-93	28	42	,	,	PUNCT
gujaf-93	28	43	unethical	unethical	ADJ
gujaf-93	28	44	and	and	CCONJ
gujaf-93	28	45	other	other	ADJ
gujaf-93	28	46	wrongdoings	wrongdoing	NOUN
gujaf-93	28	47	.	.	PUNCT
gujaf-93	29	1	the	the	DET
gujaf-93	29	2	failure	failure	NOUN
gujaf-93	29	3	on	on	ADP
gujaf-93	29	4	the	the	DET
gujaf-93	29	5	part	part	NOUN
gujaf-93	29	6	of	of	ADP
gujaf-93	29	7	management	management	NOUN
gujaf-93	29	8	,	,	PUNCT
gujaf-93	29	9	regulators	regulator	NOUN
gujaf-93	29	10	and	and	CCONJ
gujaf-93	29	11	organizational	organizational	ADJ
gujaf-93	29	12	c	c	NOUN
gujaf-93	29	13	-	-	PUNCT
gujaf-93	29	14	suite	suite	NOUN
gujaf-93	29	15	in	in	ADP
gujaf-93	29	16	tackling	tackle	VERB
gujaf-93	29	17	incidences	incidence	NOUN
gujaf-93	29	18	of	of	ADP
gujaf-93	29	19	fraud	fraud	NOUN
gujaf-93	29	20	,	,	PUNCT
gujaf-93	29	21	puts	put	VERB
gujaf-93	29	22	the	the	DET
gujaf-93	29	23	credibility	credibility	NOUN
gujaf-93	29	24	of	of	ADP
gujaf-93	29	25	financial	financial	ADJ
gujaf-93	29	26	statements	statement	NOUN
gujaf-93	29	27	4	4	NUM
gujaf-93	29	28	and	and	CCONJ
gujaf-93	29	29	corporate	corporate	ADJ
gujaf-93	29	30	governance	governance	NOUN
gujaf-93	29	31	processes	process	NOUN
gujaf-93	29	32	in	in	ADP
gujaf-93	29	33	jeopardy	jeopardy	NOUN
gujaf-93	29	34	.	.	PUNCT
gujaf-93	30	1	accounting	accounting	NOUN
gujaf-93	30	2	professionals	professional	NOUN
gujaf-93	30	3	,	,	PUNCT
gujaf-93	30	4	most	most	ADV
gujaf-93	30	5	especially	especially	ADV
gujaf-93	30	6	,	,	PUNCT
gujaf-93	30	7	must	must	AUX
gujaf-93	30	8	possess	possess	VERB
gujaf-93	30	9	the	the	DET
gujaf-93	30	10	necessary	necessary	ADJ
gujaf-93	30	11	expertise	expertise	NOUN
gujaf-93	30	12	and	and	CCONJ
gujaf-93	30	13	experience	experience	NOUN
gujaf-93	30	14	needed	need	VERB
gujaf-93	30	15	for	for	ADP
gujaf-93	30	16	detecting	detect	VERB
gujaf-93	30	17	,	,	PUNCT
gujaf-93	30	18	and	and	CCONJ
gujaf-93	30	19	preserving	preserve	VERB
gujaf-93	30	20	evidence	evidence	NOUN
gujaf-93	30	21	of	of	ADP
gujaf-93	30	22	all	all	DET
gujaf-93	30	23	types	type	NOUN
gujaf-93	30	24	of	of	ADP
gujaf-93	30	25	financial	financial	ADJ
gujaf-93	30	26	records	record	NOUN
gujaf-93	30	27	,	,	PUNCT
gujaf-93	30	28	activities	activity	NOUN
gujaf-93	30	29	and	and	CCONJ
gujaf-93	30	30	irregularities	irregularity	NOUN
gujaf-93	30	31	.	.	PUNCT
gujaf-93	31	1	in	in	ADP
gujaf-93	31	2	nigeria	nigeria	PROPN
gujaf-93	31	3	,	,	PUNCT
gujaf-93	31	4	there	there	PRON
gujaf-93	31	5	are	be	VERB
gujaf-93	31	6	some	some	DET
gujaf-93	31	7	cases	case	NOUN
gujaf-93	31	8	of	of	ADP
gujaf-93	31	9	fraud	fraud	NOUN
gujaf-93	31	10	,	,	PUNCT
gujaf-93	31	11	such	such	ADJ
gujaf-93	31	12	as	as	ADP
gujaf-93	31	13	the	the	DET
gujaf-93	31	14	case	case	NOUN
gujaf-93	31	15	reported	report	VERB
gujaf-93	31	16	by	by	ADP
gujaf-93	31	17	the	the	DET
gujaf-93	31	18	british	british	ADJ
gujaf-93	31	19	broadcasting	broadcasting	PROPN
gujaf-93	31	20	corporation	corporation	NOUN
gujaf-93	31	21	(	(	PUNCT
gujaf-93	31	22	bbc	bbc	PROPN
gujaf-93	31	23	,	,	PUNCT
gujaf-93	31	24	2010	2010	NUM
gujaf-93	31	25	)	)	PUNCT
gujaf-93	31	26	of	of	ADP
gujaf-93	31	27	oceanic	oceanic	PROPN
gujaf-93	31	28	bank	bank	PROPN
gujaf-93	31	29	(	(	PUNCT
gujaf-93	31	30	2010	2010	NUM
gujaf-93	31	31	)	)	PUNCT
gujaf-93	31	32	,	,	PUNCT
gujaf-93	31	33	where	where	SCONJ
gujaf-93	31	34	the	the	DET
gujaf-93	31	35	guilty	guilty	ADJ
gujaf-93	31	36	party	party	NOUN
gujaf-93	31	37	was	be	AUX
gujaf-93	31	38	fined	fine	VERB
gujaf-93	31	39	over	over	ADP
gujaf-93	31	40	one	one	NUM
gujaf-93	31	41	hundred	hundred	NUM
gujaf-93	31	42	and	and	CCONJ
gujaf-93	31	43	fifty	fifty	NUM
gujaf-93	31	44	billion	billion	NUM
gujaf-93	31	45	naira	naira	NOUN
gujaf-93	31	46	(	(	PUNCT
gujaf-93	31	47	n150	n150	PROPN
gujaf-93	31	48	billion	billion	NUM
gujaf-93	31	49	)	)	PUNCT
gujaf-93	31	50	for	for	ADP
gujaf-93	31	51	fraud	fraud	NOUN
gujaf-93	31	52	and	and	CCONJ
gujaf-93	31	53	mismanagement	mismanagement	NOUN
gujaf-93	31	54	.	.	PUNCT
gujaf-93	32	1	also	also	ADV
gujaf-93	32	2	,	,	PUNCT
gujaf-93	32	3	according	accord	VERB
gujaf-93	32	4	to	to	ADP
gujaf-93	32	5	dailypost.ng	dailypost.ng	NOUN
gujaf-93	32	6	,	,	PUNCT
gujaf-93	32	7	(	(	PUNCT
gujaf-93	32	8	2019	2019	NUM
gujaf-93	32	9	)	)	PUNCT
gujaf-93	32	10	there	there	PRON
gujaf-93	32	11	is	be	VERB
gujaf-93	32	12	the	the	DET
gujaf-93	32	13	case	case	NOUN
gujaf-93	32	14	of	of	ADP
gujaf-93	32	15	staff	staff	NOUN
gujaf-93	32	16	fraud	fraud	NOUN
gujaf-93	32	17	in	in	ADP
gujaf-93	32	18	diamond	diamond	PROPN
gujaf-93	32	19	bank	bank	PROPN
gujaf-93	32	20	nigeria	nigeria	PROPN
gujaf-93	32	21	(	(	PUNCT
gujaf-93	32	22	2019	2019	NUM
gujaf-93	32	23	)	)	PUNCT
gujaf-93	32	24	,	,	PUNCT
gujaf-93	32	25	money	money	NOUN
gujaf-93	32	26	laundering	launder	VERB
gujaf-93	32	27	offences	offence	NOUN
gujaf-93	32	28	of	of	ADP
gujaf-93	32	29	the	the	DET
gujaf-93	32	30	defunct	defunct	ADJ
gujaf-93	32	31	syke	syke	PROPN
gujaf-93	32	32	bank	bank	PROPN
gujaf-93	32	33	plc	plc	PROPN
gujaf-93	32	34	now	now	ADV
gujaf-93	32	35	polaris	polaris	PROPN
gujaf-93	32	36	bank	bank	PROPN
gujaf-93	32	37	,	,	PUNCT
gujaf-93	32	38	(	(	PUNCT
gujaf-93	32	39	daily	daily	PROPN
gujaf-93	32	40	trust	trust	NOUN
gujaf-93	32	41	,	,	PUNCT
gujaf-93	32	42	2019	2019	NUM
gujaf-93	32	43	)	)	PUNCT
gujaf-93	32	44	,	,	PUNCT
gujaf-93	32	45	and	and	CCONJ
gujaf-93	32	46	zenith	zenith	PROPN
gujaf-93	32	47	bank	bank	PROPN
gujaf-93	32	48	(	(	PUNCT
gujaf-93	32	49	2019	2019	NUM
gujaf-93	32	50	)	)	PUNCT
gujaf-93	32	51	alleged	allege	VERB
gujaf-93	32	52	n700	n700	NUM
gujaf-93	32	53	million	million	NUM
gujaf-93	32	54	staff	staff	NOUN
gujaf-93	32	55	frauds	fraud	NOUN
gujaf-93	32	56	(	(	PUNCT
gujaf-93	32	57	the	the	DET
gujaf-93	32	58	guardian	guardian	NOUN
gujaf-93	32	59	,	,	PUNCT
gujaf-93	32	60	2019	2019	NUM
gujaf-93	32	61	)	)	PUNCT
gujaf-93	32	62	.	.	PUNCT
gujaf-93	33	1	all	all	PRON
gujaf-93	33	2	of	of	ADP
gujaf-93	33	3	these	these	DET
gujaf-93	33	4	fraud	fraud	NOUN
gujaf-93	33	5	cases	case	NOUN
gujaf-93	33	6	have	have	AUX
gujaf-93	33	7	occurred	occur	VERB
gujaf-93	33	8	despite	despite	SCONJ
gujaf-93	33	9	efforts	effort	NOUN
gujaf-93	33	10	to	to	PART
gujaf-93	33	11	ensure	ensure	VERB
gujaf-93	33	12	that	that	SCONJ
gujaf-93	33	13	banks	bank	NOUN
gujaf-93	33	14	adhered	adhere	VERB
gujaf-93	33	15	adequately	adequately	ADV
gujaf-93	33	16	to	to	ADP
gujaf-93	33	17	the	the	DET
gujaf-93	33	18	respective	respective	ADJ
gujaf-93	33	19	corporate	corporate	ADJ
gujaf-93	33	20	governance	governance	NOUN
gujaf-93	33	21	policies	policy	NOUN
gujaf-93	33	22	to	to	PART
gujaf-93	33	23	protect	protect	VERB
gujaf-93	33	24	depositor	depositor	NOUN
gujaf-93	33	25	funds	fund	NOUN
gujaf-93	33	26	and	and	CCONJ
gujaf-93	33	27	to	to	PART
gujaf-93	33	28	protect	protect	VERB
gujaf-93	33	29	the	the	DET
gujaf-93	33	30	banks	bank	NOUN
gujaf-93	33	31	from	from	ADP
gujaf-93	33	32	distress	distress	NOUN
gujaf-93	33	33	.	.	PUNCT
gujaf-93	34	1	questions	question	NOUN
gujaf-93	34	2	are	be	AUX
gujaf-93	34	3	being	be	AUX
gujaf-93	34	4	asked	ask	VERB
gujaf-93	34	5	,	,	PUNCT
gujaf-93	34	6	when	when	SCONJ
gujaf-93	34	7	fraud	fraud	NOUN
gujaf-93	34	8	is	be	AUX
gujaf-93	34	9	committed	commit	VERB
gujaf-93	34	10	by	by	ADP
gujaf-93	34	11	top	top	ADJ
gujaf-93	34	12	management	management	NOUN
gujaf-93	34	13	,	,	PUNCT
gujaf-93	34	14	how	how	SCONJ
gujaf-93	34	15	will	will	AUX
gujaf-93	34	16	it	it	PRON
gujaf-93	34	17	be	be	AUX
gujaf-93	34	18	detected	detect	VERB
gujaf-93	34	19	and	and	CCONJ
gujaf-93	34	20	deterred	deter	VERB
gujaf-93	34	21	in	in	ADP
gujaf-93	34	22	the	the	DET
gujaf-93	34	23	future	future	NOUN
gujaf-93	34	24	?	?	PUNCT
gujaf-93	35	1	notwithstanding	notwithstanding	ADP
gujaf-93	35	2	the	the	DET
gujaf-93	35	3	efforts	effort	NOUN
gujaf-93	35	4	aimed	aim	VERB
gujaf-93	35	5	at	at	ADP
gujaf-93	35	6	preventing	prevent	VERB
gujaf-93	35	7	fraud	fraud	NOUN
gujaf-93	35	8	in	in	ADP
gujaf-93	35	9	the	the	DET
gujaf-93	35	10	banking	banking	NOUN
gujaf-93	35	11	sector	sector	NOUN
gujaf-93	35	12	in	in	ADP
gujaf-93	35	13	nigeria	nigeria	PROPN
gujaf-93	35	14	,	,	PUNCT
gujaf-93	35	15	the	the	DET
gujaf-93	35	16	nigerian	nigerian	ADJ
gujaf-93	35	17	inter	inter	ADJ
gujaf-93	35	18	-	-	ADJ
gujaf-93	35	19	bank	bank	ADJ
gujaf-93	35	20	settlement	settlement	NOUN
gujaf-93	35	21	system	system	NOUN
gujaf-93	35	22	(	(	PUNCT
gujaf-93	35	23	nibss	nibss	NOUN
gujaf-93	35	24	,	,	PUNCT
gujaf-93	35	25	2020	2020	NUM
gujaf-93	35	26	)	)	PUNCT
gujaf-93	35	27	―report	―report	NOUN
gujaf-93	35	28	on	on	ADP
gujaf-93	35	29	fraud	fraud	NOUN
gujaf-93	35	30	in	in	ADP
gujaf-93	35	31	the	the	DET
gujaf-93	35	32	nigerian	nigerian	ADJ
gujaf-93	35	33	financial	financial	PROPN
gujaf-93	35	34	services‖	services‖	PROPN
gujaf-93	35	35	,	,	PUNCT
gujaf-93	35	36	states	state	VERB
gujaf-93	35	37	that	that	SCONJ
gujaf-93	35	38	fraud	fraud	NOUN
gujaf-93	35	39	in	in	ADP
gujaf-93	35	40	nigeria	nigeria	PROPN
gujaf-93	35	41	peaked	peak	VERB
gujaf-93	35	42	the	the	DET
gujaf-93	35	43	highest	high	ADJ
gujaf-93	35	44	in	in	ADP
gujaf-93	35	45	2020	2020	NUM
gujaf-93	35	46	with	with	ADP
gujaf-93	35	47	over	over	ADP
gujaf-93	35	48	180	180	NUM
gujaf-93	35	49	%	%	NOUN
gujaf-93	35	50	increase	increase	NOUN
gujaf-93	35	51	against	against	ADP
gujaf-93	35	52	previous	previous	ADJ
gujaf-93	35	53	years	year	NOUN
gujaf-93	35	54	.	.	PUNCT
gujaf-93	36	1	fraudsters	fraudster	NOUN
gujaf-93	36	2	attempts	attempt	NOUN
gujaf-93	36	3	increased	increase	VERB
gujaf-93	36	4	to	to	ADP
gujaf-93	36	5	46,126	46,126	NUM
gujaf-93	36	6	attacks	attack	NOUN
gujaf-93	36	7	from	from	ADP
gujaf-93	36	8	16,128	16,128	NUM
gujaf-93	36	9	attempts	attempt	NOUN
gujaf-93	36	10	in	in	ADP
gujaf-93	36	11	2019	2019	NUM
gujaf-93	36	12	and	and	CCONJ
gujaf-93	36	13	were	be	AUX
gujaf-93	36	14	successful	successful	ADJ
gujaf-93	36	15	in	in	ADP
gujaf-93	36	16	41,979	41,979	NUM
gujaf-93	36	17	of	of	ADP
gujaf-93	36	18	the	the	DET
gujaf-93	36	19	attempts	attempt	NOUN
gujaf-93	36	20	,	,	PUNCT
gujaf-93	36	21	giving	give	VERB
gujaf-93	36	22	a	a	DET
gujaf-93	36	23	91	91	NUM
gujaf-93	36	24	%	%	NOUN
gujaf-93	36	25	success	success	NOUN
gujaf-93	36	26	rate	rate	NOUN
gujaf-93	36	27	.	.	PUNCT
gujaf-93	37	1	the	the	DET
gujaf-93	37	2	nigeria	nigeria	PROPN
gujaf-93	37	3	financial	financial	PROPN
gujaf-93	37	4	services	service	NOUN
gujaf-93	37	5	firms	firm	NOUN
gujaf-93	37	6	of	of	ADP
gujaf-93	37	7	which	which	PRON
gujaf-93	37	8	the	the	DET
gujaf-93	37	9	listed	list	VERB
gujaf-93	37	10	deposit	deposit	NOUN
gujaf-93	37	11	money	money	NOUN
gujaf-93	37	12	banks	bank	NOUN
gujaf-93	37	13	are	be	AUX
gujaf-93	37	14	categorised	categorise	VERB
gujaf-93	37	15	under	under	ADV
gujaf-93	37	16	,	,	PUNCT
gujaf-93	37	17	have	have	AUX
gujaf-93	37	18	been	be	AUX
gujaf-93	37	19	reported	report	VERB
gujaf-93	37	20	to	to	PART
gujaf-93	37	21	have	have	AUX
gujaf-93	37	22	lost	lose	VERB
gujaf-93	37	23	5.2billion	5.2billion	NOUN
gujaf-93	37	24	naira	naira	NOUN
gujaf-93	37	25	to	to	PART
gujaf-93	37	26	fraud	fraud	VERB
gujaf-93	37	27	between	between	ADP
gujaf-93	37	28	january	january	PROPN
gujaf-93	37	29	and	and	CCONJ
gujaf-93	37	30	september	september	PROPN
gujaf-93	37	31	(	(	PUNCT
gujaf-93	37	32	nbis	nbis	NOUN
gujaf-93	37	33	,	,	PUNCT
gujaf-93	37	34	2020	2020	NUM
gujaf-93	37	35	)	)	PUNCT
gujaf-93	37	36	.	.	PUNCT
gujaf-93	38	1	this	this	PRON
gujaf-93	38	2	reveals	reveal	VERB
gujaf-93	38	3	that	that	SCONJ
gujaf-93	38	4	,	,	PUNCT
gujaf-93	38	5	individual	individual	PROPN
gujaf-93	38	6	’s	’	VERB
gujaf-93	38	7	no	no	ADV
gujaf-93	38	8	longer	long	ADV
gujaf-93	38	9	need	need	VERB
gujaf-93	38	10	access	access	NOUN
gujaf-93	38	11	to	to	ADP
gujaf-93	38	12	a	a	DET
gujaf-93	38	13	structured	structured	ADJ
gujaf-93	38	14	organizational	organizational	ADJ
gujaf-93	38	15	building	building	NOUN
gujaf-93	38	16	to	to	PART
gujaf-93	38	17	perpetrate	perpetrate	VERB
gujaf-93	38	18	fraud	fraud	NOUN
gujaf-93	38	19	.	.	PUNCT
gujaf-93	39	1	in	in	ADP
gujaf-93	39	2	light	light	NOUN
gujaf-93	39	3	of	of	ADP
gujaf-93	39	4	the	the	DET
gujaf-93	39	5	aforementioned	aforementioned	ADJ
gujaf-93	39	6	problems	problem	NOUN
gujaf-93	39	7	,	,	PUNCT
gujaf-93	39	8	as	as	ADV
gujaf-93	39	9	well	well	ADV
gujaf-93	39	10	as	as	ADP
gujaf-93	39	11	the	the	DET
gujaf-93	39	12	many	many	ADJ
gujaf-93	39	13	unreliable	unreliable	ADJ
gujaf-93	39	14	opinions	opinion	NOUN
gujaf-93	39	15	that	that	PRON
gujaf-93	39	16	abound	abound	VERB
gujaf-93	39	17	,	,	PUNCT
gujaf-93	39	18	the	the	DET
gujaf-93	39	19	following	follow	VERB
gujaf-93	39	20	hypotheses	hypothesis	NOUN
gujaf-93	39	21	were	be	AUX
gujaf-93	39	22	tested	test	VERB
gujaf-93	39	23	in	in	ADP
gujaf-93	39	24	the	the	DET
gujaf-93	39	25	null	null	ADJ
gujaf-93	39	26	form	form	NOUN
gujaf-93	39	27	:	:	PUNCT
gujaf-93	39	28	h01	h01	NOUN
gujaf-93	39	29	:	:	PUNCT
gujaf-93	39	30	investigative	investigative	ADJ
gujaf-93	39	31	accounting	accounting	NOUN
gujaf-93	39	32	service	service	NOUN
gujaf-93	39	33	has	have	VERB
gujaf-93	39	34	no	no	DET
gujaf-93	39	35	significant	significant	ADJ
gujaf-93	39	36	effect	effect	NOUN
gujaf-93	39	37	on	on	ADP
gujaf-93	39	38	fraud	fraud	NOUN
gujaf-93	39	39	deterrence	deterrence	NOUN
gujaf-93	39	40	in	in	ADP
gujaf-93	39	41	listed	list	VERB
gujaf-93	39	42	deposit	deposit	NOUN
gujaf-93	39	43	money	money	NOUN
gujaf-93	39	44	banks	bank	NOUN
gujaf-93	39	45	in	in	ADP
gujaf-93	39	46	nigeria	nigeria	PROPN
gujaf-93	39	47	.	.	PUNCT
gujaf-93	40	1	h02	h02	PROPN
gujaf-93	40	2	:	:	PUNCT
gujaf-93	40	3	litigation	litigation	NOUN
gujaf-93	40	4	support	support	NOUN
gujaf-93	40	5	service	service	NOUN
gujaf-93	40	6	has	have	VERB
gujaf-93	40	7	no	no	DET
gujaf-93	40	8	significant	significant	ADJ
gujaf-93	40	9	effect	effect	NOUN
gujaf-93	40	10	on	on	ADP
gujaf-93	40	11	fraud	fraud	NOUN
gujaf-93	40	12	deterrence	deterrence	NOUN
gujaf-93	40	13	in	in	ADP
gujaf-93	40	14	listed	list	VERB
gujaf-93	40	15	deposit	deposit	NOUN
gujaf-93	40	16	money	money	NOUN
gujaf-93	40	17	banks	bank	NOUN
gujaf-93	40	18	in	in	ADP
gujaf-93	40	19	nigeria	nigeria	PROPN
gujaf-93	40	20	.	.	PUNCT
gujaf-93	41	1	h03	h03	NOUN
gujaf-93	41	2	:	:	PUNCT
gujaf-93	41	3	expert	expert	NOUN
gujaf-93	41	4	witness	witness	NOUN
gujaf-93	41	5	service	service	NOUN
gujaf-93	41	6	has	have	VERB
gujaf-93	41	7	no	no	DET
gujaf-93	41	8	significant	significant	ADJ
gujaf-93	41	9	effect	effect	NOUN
gujaf-93	41	10	on	on	ADP
gujaf-93	41	11	fraud	fraud	NOUN
gujaf-93	41	12	deterrence	deterrence	NOUN
gujaf-93	41	13	in	in	ADP
gujaf-93	41	14	listed	list	VERB
gujaf-93	41	15	deposit	deposit	NOUN
gujaf-93	41	16	money	money	NOUN
gujaf-93	41	17	banks	bank	NOUN
gujaf-93	41	18	in	in	ADP
gujaf-93	41	19	nigeria	nigeria	PROPN
gujaf-93	41	20	.	.	PUNCT
gujaf-93	42	1	the	the	DET
gujaf-93	42	2	result	result	NOUN
gujaf-93	42	3	of	of	ADP
gujaf-93	42	4	this	this	DET
gujaf-93	42	5	research	research	NOUN
gujaf-93	42	6	will	will	AUX
gujaf-93	42	7	help	help	VERB
gujaf-93	42	8	shareholders	shareholder	NOUN
gujaf-93	42	9	,	,	PUNCT
gujaf-93	42	10	management	management	NOUN
gujaf-93	42	11	and	and	CCONJ
gujaf-93	42	12	potential	potential	ADJ
gujaf-93	42	13	investors	investor	NOUN
gujaf-93	42	14	of	of	ADP
gujaf-93	42	15	listed	list	VERB
gujaf-93	42	16	dmbs	dmb	NOUN
gujaf-93	42	17	in	in	ADP
gujaf-93	42	18	nigeria	nigeria	PROPN
gujaf-93	42	19	in	in	ADP
gujaf-93	42	20	understanding	understand	VERB
gujaf-93	42	21	the	the	DET
gujaf-93	42	22	importance	importance	NOUN
gujaf-93	42	23	of	of	ADP
gujaf-93	42	24	financial	financial	ADJ
gujaf-93	42	25	forensics	forensic	NOUN
gujaf-93	42	26	in	in	ADP
gujaf-93	42	27	deterring	deter	VERB
gujaf-93	42	28	fraud	fraud	NOUN
gujaf-93	42	29	as	as	SCONJ
gujaf-93	42	30	this	this	PRON
gujaf-93	42	31	will	will	AUX
gujaf-93	42	32	avail	avail	VERB
gujaf-93	42	33	a	a	DET
gujaf-93	42	34	springboard	springboard	NOUN
gujaf-93	42	35	for	for	ADP
gujaf-93	42	36	growth	growth	NOUN
gujaf-93	42	37	opportunities	opportunity	NOUN
gujaf-93	42	38	in	in	ADP
gujaf-93	42	39	the	the	DET
gujaf-93	42	40	financial	financial	ADJ
gujaf-93	42	41	sector	sector	NOUN
gujaf-93	42	42	.	.	PUNCT
gujaf-93	43	1	the	the	DET
gujaf-93	43	2	remainder	remainder	NOUN
gujaf-93	43	3	of	of	ADP
gujaf-93	43	4	this	this	DET
gujaf-93	43	5	paper	paper	NOUN
gujaf-93	43	6	is	be	AUX
gujaf-93	43	7	organised	organise	VERB
gujaf-93	43	8	and	and	CCONJ
gujaf-93	43	9	presented	present	VERB
gujaf-93	43	10	as	as	SCONJ
gujaf-93	43	11	follows	follow	VERB
gujaf-93	43	12	:	:	PUNCT
gujaf-93	43	13	the	the	DET
gujaf-93	43	14	review	review	NOUN
gujaf-93	43	15	of	of	ADP
gujaf-93	43	16	related	related	ADJ
gujaf-93	43	17	literature	literature	NOUN
gujaf-93	43	18	which	which	PRON
gujaf-93	43	19	centres	centre	VERB
gujaf-93	43	20	on	on	ADP
gujaf-93	43	21	financial	financial	ADJ
gujaf-93	43	22	forensics	forensic	NOUN
gujaf-93	43	23	and	and	CCONJ
gujaf-93	43	24	its	its	PRON
gujaf-93	43	25	components	component	NOUN
gujaf-93	43	26	,	,	PUNCT
gujaf-93	43	27	vis	vis	X
gujaf-93	43	28	-	-	PUNCT
gujaf-93	43	29	à	à	X
gujaf-93	43	30	-	-	PUNCT
gujaf-93	43	31	vis	vis	X
gujaf-93	43	32	investigative	investigative	ADJ
gujaf-93	43	33	accounting	accounting	NOUN
gujaf-93	43	34	service	service	NOUN
gujaf-93	43	35	,	,	PUNCT
gujaf-93	43	36	litigation	litigation	NOUN
gujaf-93	43	37	support	support	NOUN
gujaf-93	43	38	service	service	NOUN
gujaf-93	43	39	,	,	PUNCT
gujaf-93	43	40	expert	expert	ADJ
gujaf-93	43	41	witness	witness	NOUN
gujaf-93	43	42	service	service	NOUN
gujaf-93	43	43	and	and	CCONJ
gujaf-93	43	44	the	the	DET
gujaf-93	43	45	theoretical	theoretical	ADJ
gujaf-93	43	46	framework	framework	NOUN
gujaf-93	43	47	underpinning	underpin	VERB
gujaf-93	43	48	the	the	DET
gujaf-93	43	49	study	study	NOUN
gujaf-93	43	50	;	;	PUNCT
gujaf-93	43	51	the	the	DET
gujaf-93	43	52	research	research	NOUN
gujaf-93	43	53	methodology	methodology	NOUN
gujaf-93	43	54	;	;	PUNCT
gujaf-93	43	55	analysis	analysis	NOUN
gujaf-93	43	56	and	and	CCONJ
gujaf-93	43	57	discussion	discussion	NOUN
gujaf-93	43	58	of	of	ADP
gujaf-93	43	59	result	result	NOUN
gujaf-93	43	60	;	;	PUNCT
gujaf-93	43	61	conclusion	conclusion	NOUN
gujaf-93	43	62	and	and	CCONJ
gujaf-93	43	63	recommendation	recommendation	NOUN
gujaf-93	43	64	.	.	PUNCT
gujaf-93	44	1	2	2	X
gujaf-93	44	2	.	.	X
gujaf-93	44	3	literature	literature	PROPN
gujaf-93	44	4	review	review	VERB
gujaf-93	44	5	financial	financial	ADJ
gujaf-93	44	6	forensics	forensic	NOUN
gujaf-93	44	7	otherwise	otherwise	ADV
gujaf-93	44	8	known	know	VERB
gujaf-93	44	9	as	as	ADP
gujaf-93	44	10	forensic	forensic	ADJ
gujaf-93	44	11	accounting	accounting	NOUN
gujaf-93	44	12	,	,	PUNCT
gujaf-93	44	13	according	accord	VERB
gujaf-93	44	14	to	to	ADP
gujaf-93	44	15	peloubet	peloubet	PROPN
gujaf-93	44	16	(	(	PUNCT
gujaf-93	44	17	1964	1964	NUM
gujaf-93	44	18	)	)	PUNCT
gujaf-93	44	19	,	,	PUNCT
gujaf-93	44	20	is	be	AUX
gujaf-93	44	21	the	the	DET
gujaf-93	44	22	application	application	NOUN
gujaf-93	44	23	of	of	ADP
gujaf-93	44	24	accounting	accounting	NOUN
gujaf-93	44	25	expertise	expertise	NOUN
gujaf-93	44	26	and	and	CCONJ
gujaf-93	44	27	investigative	investigative	ADJ
gujaf-93	44	28	skills	skill	NOUN
gujaf-93	44	29	to	to	PART
gujaf-93	44	30	locate	locate	VERB
gujaf-93	44	31	and	and	CCONJ
gujaf-93	44	32	address	address	VERB
gujaf-93	44	33	legal	legal	ADJ
gujaf-93	44	34	issues	issue	NOUN
gujaf-93	44	35	.	.	PUNCT
gujaf-93	45	1	financial	financial	ADJ
gujaf-93	45	2	forensic	forensic	NOUN
gujaf-93	45	3	is	be	AUX
gujaf-93	45	4	the	the	DET
gujaf-93	45	5	―application	―application	NOUN
gujaf-93	45	6	of	of	ADP
gujaf-93	45	7	investigative	investigative	ADJ
gujaf-93	45	8	and	and	CCONJ
gujaf-93	45	9	analytical	analytical	ADJ
gujaf-93	45	10	skills	skill	NOUN
gujaf-93	45	11	for	for	ADP
gujaf-93	45	12	the	the	DET
gujaf-93	45	13	purpose	purpose	NOUN
gujaf-93	45	14	of	of	ADP
gujaf-93	45	15	resolving	resolve	VERB
gujaf-93	45	16	financial	financial	ADJ
gujaf-93	45	17	and	and	CCONJ
gujaf-93	45	18	accounting	accounting	NOUN
gujaf-93	45	19	matters	matter	NOUN
gujaf-93	45	20	in	in	ADP
gujaf-93	45	21	a	a	DET
gujaf-93	45	22	way	way	NOUN
gujaf-93	45	23	that	that	PRON
gujaf-93	45	24	the	the	DET
gujaf-93	45	25	outcome	outcome	NOUN
gujaf-93	45	26	can	can	AUX
gujaf-93	45	27	be	be	AUX
gujaf-93	45	28	used	use	VERB
gujaf-93	45	29	in	in	ADP
gujaf-93	45	30	a	a	DET
gujaf-93	45	31	court	court	NOUN
gujaf-93	45	32	of	of	ADP
gujaf-93	45	33	law‖	law‖	PROPN
gujaf-93	45	34	(	(	PUNCT
gujaf-93	45	35	hopwood	hopwood	X
gujaf-93	45	36	et	et	PROPN
gujaf-93	45	37	al	al	PROPN
gujaf-93	45	38	.	.	PROPN
gujaf-93	45	39	,	,	PUNCT
gujaf-93	45	40	2012	2012	NUM
gujaf-93	45	41	)	)	PUNCT
gujaf-93	45	42	.	.	PUNCT
gujaf-93	46	1	financial	financial	ADJ
gujaf-93	46	2	forensics	forensic	NOUN
gujaf-93	46	3	(	(	PUNCT
gujaf-93	46	4	ff	ff	NOUN
gujaf-93	46	5	)	)	PUNCT
gujaf-93	46	6	has	have	AUX
gujaf-93	46	7	also	also	ADV
gujaf-93	46	8	been	be	AUX
gujaf-93	46	9	defined	define	VERB
gujaf-93	46	10	as	as	ADP
gujaf-93	46	11	the	the	DET
gujaf-93	46	12	action	action	NOUN
gujaf-93	46	13	of	of	ADP
gujaf-93	46	14	identifying	identify	VERB
gujaf-93	46	15	,	,	PUNCT
gujaf-93	46	16	recording	recording	NOUN
gujaf-93	46	17	,	,	PUNCT
gujaf-93	46	18	extracting	extract	VERB
gujaf-93	46	19	,	,	PUNCT
gujaf-93	46	20	sorting	sorting	NOUN
gujaf-93	46	21	,	,	PUNCT
gujaf-93	46	22	reporting	reporting	NOUN
gujaf-93	46	23	and	and	CCONJ
gujaf-93	46	24	verifying	verify	VERB
gujaf-93	46	25	past	past	ADP
gujaf-93	46	26	financial	financial	ADJ
gujaf-93	46	27	data	datum	NOUN
gujaf-93	46	28	or	or	CCONJ
gujaf-93	46	29	other	other	ADJ
gujaf-93	46	30	5	5	NUM
gujaf-93	46	31	accounting	accounting	NOUN
gujaf-93	46	32	activities	activity	NOUN
gujaf-93	46	33	for	for	ADP
gujaf-93	46	34	settling	settle	VERB
gujaf-93	46	35	current	current	ADJ
gujaf-93	46	36	or	or	CCONJ
gujaf-93	46	37	prospective	prospective	ADJ
gujaf-93	46	38	legal	legal	ADJ
gujaf-93	46	39	disputes	dispute	NOUN
gujaf-93	46	40	or	or	CCONJ
gujaf-93	46	41	using	use	VERB
gujaf-93	46	42	such	such	ADJ
gujaf-93	46	43	past	past	ADJ
gujaf-93	46	44	financial	financial	ADJ
gujaf-93	46	45	data	datum	NOUN
gujaf-93	46	46	for	for	ADP
gujaf-93	46	47	projecting	project	VERB
gujaf-93	46	48	future	future	ADJ
gujaf-93	46	49	financial	financial	ADJ
gujaf-93	46	50	data	datum	NOUN
gujaf-93	46	51	to	to	PART
gujaf-93	46	52	settle	settle	VERB
gujaf-93	46	53	legal	legal	ADJ
gujaf-93	46	54	disputes	dispute	NOUN
gujaf-93	46	55	(	(	PUNCT
gujaf-93	46	56	oyedokun	oyedokun	NOUN
gujaf-93	46	57	,	,	PUNCT
gujaf-93	46	58	2019	2019	NUM
gujaf-93	46	59	)	)	PUNCT
gujaf-93	46	60	.	.	PUNCT
gujaf-93	47	1	financial	financial	ADJ
gujaf-93	47	2	forensics	forensic	NOUN
gujaf-93	47	3	can	can	AUX
gujaf-93	47	4	be	be	AUX
gujaf-93	47	5	classified	classify	VERB
gujaf-93	47	6	into	into	ADP
gujaf-93	47	7	three	three	NUM
gujaf-93	47	8	main	main	ADJ
gujaf-93	47	9	lines	line	NOUN
gujaf-93	47	10	of	of	ADP
gujaf-93	47	11	activities	activity	NOUN
gujaf-93	47	12	vis	vis	X
gujaf-93	47	13	-	-	ADJ
gujaf-93	47	14	à	à	X
gujaf-93	47	15	-	-	PUNCT
gujaf-93	47	16	vis	vis	X
gujaf-93	47	17	financial	financial	ADJ
gujaf-93	47	18	investigative	investigative	ADJ
gujaf-93	47	19	accounting	accounting	NOUN
gujaf-93	47	20	service	service	NOUN
gujaf-93	47	21	,	,	PUNCT
gujaf-93	47	22	litigation	litigation	NOUN
gujaf-93	47	23	support	support	NOUN
gujaf-93	47	24	service	service	NOUN
gujaf-93	47	25	,	,	PUNCT
gujaf-93	47	26	expert	expert	ADJ
gujaf-93	47	27	witness	witness	NOUN
gujaf-93	47	28	service	service	NOUN
gujaf-93	47	29	(	(	PUNCT
gujaf-93	47	30	hopwood	hopwood	PROPN
gujaf-93	47	31	et	et	PROPN
gujaf-93	47	32	al	al	PROPN
gujaf-93	47	33	.	.	PROPN
gujaf-93	47	34	,	,	PUNCT
gujaf-93	47	35	2012	2012	NUM
gujaf-93	47	36	)	)	PUNCT
gujaf-93	47	37	.	.	PUNCT
gujaf-93	48	1	according	accord	VERB
gujaf-93	48	2	to	to	ADP
gujaf-93	48	3	the	the	DET
gujaf-93	48	4	corporate	corporate	ADJ
gujaf-93	48	5	finance	finance	NOUN
gujaf-93	48	6	institute	institute	NOUN
gujaf-93	48	7	(	(	PUNCT
gujaf-93	48	8	cfi	cfi	PROPN
gujaf-93	48	9	2021	2021	NUM
gujaf-93	48	10	)	)	PUNCT
gujaf-93	48	11	,	,	PUNCT
gujaf-93	48	12	financial	financial	ADJ
gujaf-93	48	13	investigative	investigative	ADJ
gujaf-93	48	14	service	service	NOUN
gujaf-93	48	15	is	be	AUX
gujaf-93	48	16	an	an	DET
gujaf-93	48	17	aspect	aspect	NOUN
gujaf-93	48	18	of	of	ADP
gujaf-93	48	19	financial	financial	ADJ
gujaf-93	48	20	forensic	forensic	NOUN
gujaf-93	48	21	that	that	PRON
gujaf-93	48	22	refers	refer	VERB
gujaf-93	48	23	to	to	ADP
gujaf-93	48	24	the	the	DET
gujaf-93	48	25	practical	practical	ADJ
gujaf-93	48	26	steps	step	NOUN
gujaf-93	48	27	’	'	PUNCT
gujaf-93	48	28	professional	professional	ADJ
gujaf-93	48	29	fraud	fraud	NOUN
gujaf-93	48	30	examiners	examiner	NOUN
gujaf-93	48	31	or	or	CCONJ
gujaf-93	48	32	certified	certify	VERB
gujaf-93	48	33	accountants	accountant	NOUN
gujaf-93	48	34	take	take	VERB
gujaf-93	48	35	in	in	ADP
gujaf-93	48	36	order	order	NOUN
gujaf-93	48	37	to	to	PART
gujaf-93	48	38	gather	gather	VERB
gujaf-93	48	39	evidence	evidence	NOUN
gujaf-93	48	40	relevant	relevant	ADJ
gujaf-93	48	41	to	to	ADP
gujaf-93	48	42	alleged	allege	VERB
gujaf-93	48	43	fraudulent	fraudulent	ADJ
gujaf-93	48	44	deeds	deed	NOUN
gujaf-93	48	45	.	.	PUNCT
gujaf-93	49	1	investigations	investigation	NOUN
gujaf-93	49	2	are	be	AUX
gujaf-93	49	3	usually	usually	ADV
gujaf-93	49	4	carried	carry	VERB
gujaf-93	49	5	out	out	ADP
gujaf-93	49	6	,	,	PUNCT
gujaf-93	49	7	to	to	PART
gujaf-93	49	8	ascertain	ascertain	VERB
gujaf-93	49	9	who	who	PRON
gujaf-93	49	10	,	,	PUNCT
gujaf-93	49	11	how	how	SCONJ
gujaf-93	49	12	,	,	PUNCT
gujaf-93	49	13	when	when	SCONJ
gujaf-93	49	14	and	and	CCONJ
gujaf-93	49	15	where	where	SCONJ
gujaf-93	49	16	a	a	DET
gujaf-93	49	17	fraud	fraud	NOUN
gujaf-93	49	18	or	or	CCONJ
gujaf-93	49	19	error	error	NOUN
gujaf-93	49	20	may	may	AUX
gujaf-93	49	21	have	have	AUX
gujaf-93	49	22	occurred	occur	VERB
gujaf-93	49	23	and	and	CCONJ
gujaf-93	49	24	the	the	DET
gujaf-93	49	25	reason	reason	NOUN
gujaf-93	49	26	behind	behind	ADP
gujaf-93	49	27	such	such	ADJ
gujaf-93	49	28	occurrences	occurrence	NOUN
gujaf-93	49	29	.	.	PUNCT
gujaf-93	50	1	the	the	DET
gujaf-93	50	2	use	use	NOUN
gujaf-93	50	3	of	of	ADP
gujaf-93	50	4	advanced	advanced	ADJ
gujaf-93	50	5	forensic	forensic	ADJ
gujaf-93	50	6	skills	skill	NOUN
gujaf-93	50	7	in	in	ADP
gujaf-93	50	8	carrying	carry	VERB
gujaf-93	50	9	out	out	ADP
gujaf-93	50	10	financial	financial	ADJ
gujaf-93	50	11	investigations	investigation	NOUN
gujaf-93	50	12	in	in	ADP
gujaf-93	50	13	such	such	DET
gujaf-93	50	14	a	a	DET
gujaf-93	50	15	way	way	NOUN
gujaf-93	50	16	that	that	PRON
gujaf-93	50	17	the	the	DET
gujaf-93	50	18	results	result	NOUN
gujaf-93	50	19	can	can	AUX
gujaf-93	50	20	be	be	AUX
gujaf-93	50	21	used	use	VERB
gujaf-93	50	22	in	in	ADP
gujaf-93	50	23	a	a	DET
gujaf-93	50	24	court	court	NOUN
gujaf-93	50	25	of	of	ADP
gujaf-93	50	26	law	law	NOUN
gujaf-93	50	27	is	be	AUX
gujaf-93	50	28	known	know	VERB
gujaf-93	50	29	as	as	ADP
gujaf-93	50	30	investigative	investigative	ADJ
gujaf-93	50	31	accounting	accounting	NOUN
gujaf-93	50	32	service	service	NOUN
gujaf-93	50	33	(	(	PUNCT
gujaf-93	50	34	ias	ias	PROPN
gujaf-93	50	35	)	)	PUNCT
gujaf-93	50	36	(	(	PUNCT
gujaf-93	50	37	bassey	bassey	NOUN
gujaf-93	50	38	,	,	PUNCT
gujaf-93	50	39	2018	2018	NUM
gujaf-93	50	40	)	)	PUNCT
gujaf-93	50	41	.	.	PUNCT
gujaf-93	51	1	american	american	PROPN
gujaf-93	51	2	bar	bar	PROPN
gujaf-93	51	3	association	association	PROPN
gujaf-93	51	4	(	(	PUNCT
gujaf-93	51	5	aba	aba	PROPN
gujaf-93	51	6	,	,	PUNCT
gujaf-93	51	7	2021	2021	NUM
gujaf-93	51	8	)	)	PUNCT
gujaf-93	51	9	states	state	VERB
gujaf-93	51	10	that	that	SCONJ
gujaf-93	51	11	litigation	litigation	NOUN
gujaf-93	51	12	support	support	NOUN
gujaf-93	51	13	service	service	NOUN
gujaf-93	51	14	(	(	PUNCT
gujaf-93	51	15	lls	lls	PROPN
gujaf-93	51	16	)	)	PUNCT
gujaf-93	51	17	refers	refer	VERB
gujaf-93	51	18	to	to	ADP
gujaf-93	51	19	the	the	DET
gujaf-93	51	20	rules	rule	NOUN
gujaf-93	51	21	and	and	CCONJ
gujaf-93	51	22	practices	practice	NOUN
gujaf-93	51	23	,	,	PUNCT
gujaf-93	51	24	involved	involve	VERB
gujaf-93	51	25	in	in	ADP
gujaf-93	51	26	resolving	resolve	VERB
gujaf-93	51	27	disputes	dispute	NOUN
gujaf-93	51	28	in	in	ADP
gujaf-93	51	29	the	the	DET
gujaf-93	51	30	court	court	NOUN
gujaf-93	51	31	of	of	ADP
gujaf-93	51	32	law	law	NOUN
gujaf-93	51	33	.	.	PUNCT
gujaf-93	52	1	lss	lss	PROPN
gujaf-93	52	2	involves	involve	VERB
gujaf-93	52	3	preparing	prepare	VERB
gujaf-93	52	4	,	,	PUNCT
gujaf-93	52	5	researching	research	VERB
gujaf-93	52	6	and	and	CCONJ
gujaf-93	52	7	reviewing	review	VERB
gujaf-93	52	8	litigation	litigation	NOUN
gujaf-93	52	9	documents	document	NOUN
gujaf-93	52	10	,	,	PUNCT
gujaf-93	52	11	which	which	PRON
gujaf-93	52	12	assist	assist	VERB
gujaf-93	52	13	lawyers	lawyer	NOUN
gujaf-93	52	14	in	in	ADP
gujaf-93	52	15	managing	manage	VERB
gujaf-93	52	16	court	court	NOUN
gujaf-93	52	17	cases	case	NOUN
gujaf-93	52	18	or	or	CCONJ
gujaf-93	52	19	lawsuits	lawsuit	NOUN
gujaf-93	52	20	to	to	PART
gujaf-93	52	21	settle	settle	VERB
gujaf-93	52	22	fraud	fraud	NOUN
gujaf-93	52	23	and	and	CCONJ
gujaf-93	52	24	other	other	ADJ
gujaf-93	52	25	related	related	ADJ
gujaf-93	52	26	matters	matter	NOUN
gujaf-93	52	27	(	(	PUNCT
gujaf-93	52	28	olowo	olowo	NOUN
gujaf-93	52	29	,	,	PUNCT
gujaf-93	52	30	2019	2019	NUM
gujaf-93	52	31	)	)	PUNCT
gujaf-93	52	32	.	.	PUNCT
gujaf-93	53	1	fraud	fraud	NOUN
gujaf-93	53	2	according	accord	VERB
gujaf-93	53	3	to	to	ADP
gujaf-93	53	4	sas	sas	VERB
gujaf-93	53	5	110	110	NUM
gujaf-93	53	6	paragraph	paragraph	NOUN
gujaf-93	53	7	4	4	NUM
gujaf-93	53	8	,	,	PUNCT
gujaf-93	53	9	is	be	AUX
gujaf-93	53	10	defined	define	VERB
gujaf-93	53	11	as	as	ADP
gujaf-93	53	12	the	the	DET
gujaf-93	53	13	use	use	NOUN
gujaf-93	53	14	of	of	ADP
gujaf-93	53	15	deception	deception	NOUN
gujaf-93	53	16	to	to	PART
gujaf-93	53	17	obtain	obtain	VERB
gujaf-93	53	18	unfair	unfair	ADJ
gujaf-93	53	19	or	or	CCONJ
gujaf-93	53	20	illegal	illegal	ADJ
gujaf-93	53	21	financial	financial	ADJ
gujaf-93	53	22	advantage	advantage	NOUN
gujaf-93	53	23	and	and	CCONJ
gujaf-93	53	24	intentionally	intentionally	ADV
gujaf-93	53	25	misrepresentation	misrepresentation	NOUN
gujaf-93	53	26	that	that	PRON
gujaf-93	53	27	affect	affect	VERB
gujaf-93	53	28	the	the	DET
gujaf-93	53	29	financial	financial	ADJ
gujaf-93	53	30	statement	statement	NOUN
gujaf-93	53	31	,	,	PUNCT
gujaf-93	53	32	carried	carry	VERB
gujaf-93	53	33	out	out	ADP
gujaf-93	53	34	by	by	ADP
gujaf-93	53	35	one	one	NUM
gujaf-93	53	36	or	or	CCONJ
gujaf-93	53	37	more	more	ADJ
gujaf-93	53	38	individual	individual	ADJ
gujaf-93	53	39	among	among	ADP
gujaf-93	53	40	manage	manage	NOUN
gujaf-93	53	41	management	management	NOUN
gujaf-93	53	42	,	,	PUNCT
gujaf-93	53	43	employees	employee	NOUN
gujaf-93	53	44	or	or	CCONJ
gujaf-93	53	45	other	other	ADJ
gujaf-93	53	46	parties	party	NOUN
gujaf-93	53	47	.	.	PUNCT
gujaf-93	54	1	corporate	corporate	ADJ
gujaf-93	54	2	frauds	fraud	NOUN
gujaf-93	54	3	refer	refer	VERB
gujaf-93	54	4	to	to	ADP
gujaf-93	54	5	political	political	ADJ
gujaf-93	54	6	and	and	CCONJ
gujaf-93	54	7	business	business	NOUN
gujaf-93	54	8	scandals	scandal	NOUN
gujaf-93	54	9	that	that	PRON
gujaf-93	54	10	stems	stem	VERB
gujaf-93	54	11	from	from	ADP
gujaf-93	54	12	the	the	DET
gujaf-93	54	13	engagement	engagement	NOUN
gujaf-93	54	14	of	of	ADP
gujaf-93	54	15	malpractices	malpractice	NOUN
gujaf-93	54	16	by	by	ADP
gujaf-93	54	17	trusted	trusted	ADJ
gujaf-93	54	18	executives	executive	NOUN
gujaf-93	54	19	of	of	ADP
gujaf-93	54	20	corporate	corporate	ADJ
gujaf-93	54	21	corporations	corporation	NOUN
gujaf-93	54	22	(	(	PUNCT
gujaf-93	54	23	pinkasovitch	pinkasovitch	INTJ
gujaf-93	54	24	,	,	PUNCT
gujaf-93	54	25	2016	2016	NUM
gujaf-93	54	26	)	)	PUNCT
gujaf-93	54	27	.	.	PUNCT
gujaf-93	55	1	corporate	corporate	ADJ
gujaf-93	55	2	fraud	fraud	NOUN
gujaf-93	55	3	consists	consist	VERB
gujaf-93	55	4	of	of	ADP
gujaf-93	55	5	illegal	illegal	ADJ
gujaf-93	55	6	,	,	PUNCT
gujaf-93	55	7	unethical	unethical	ADJ
gujaf-93	55	8	and	and	CCONJ
gujaf-93	55	9	deceptive	deceptive	ADJ
gujaf-93	55	10	actions	action	NOUN
gujaf-93	55	11	committed	commit	VERB
gujaf-93	55	12	either	either	CCONJ
gujaf-93	55	13	by	by	ADP
gujaf-93	55	14	a	a	DET
gujaf-93	55	15	company	company	NOUN
gujaf-93	55	16	or	or	CCONJ
gujaf-93	55	17	an	an	DET
gujaf-93	55	18	individual	individual	NOUN
gujaf-93	55	19	acting	act	VERB
gujaf-93	55	20	in	in	ADP
gujaf-93	55	21	their	their	PRON
gujaf-93	55	22	capacity	capacity	NOUN
gujaf-93	55	23	as	as	ADP
gujaf-93	55	24	an	an	DET
gujaf-93	55	25	employee	employee	NOUN
gujaf-93	55	26	of	of	ADP
gujaf-93	55	27	the	the	DET
gujaf-93	55	28	company	company	NOUN
gujaf-93	55	29	(	(	PUNCT
gujaf-93	55	30	olowo	olowo	NOUN
gujaf-93	55	31	2019	2019	NUM
gujaf-93	55	32	)	)	PUNCT
gujaf-93	55	33	.	.	PUNCT
gujaf-93	56	1	the	the	DET
gujaf-93	56	2	economic	economic	ADJ
gujaf-93	56	3	and	and	CCONJ
gujaf-93	56	4	financial	financial	ADJ
gujaf-93	56	5	crimes	crime	NOUN
gujaf-93	56	6	commission	commission	PROPN
gujaf-93	56	7	(	(	PUNCT
gujaf-93	56	8	efcc	efcc	PROPN
gujaf-93	56	9	,	,	PUNCT
gujaf-93	56	10	2004	2004	NUM
gujaf-93	56	11	)	)	PUNCT
gujaf-93	56	12	,	,	PUNCT
gujaf-93	56	13	defines	define	VERB
gujaf-93	56	14	fraud	fraud	NOUN
gujaf-93	56	15	is	be	AUX
gujaf-93	56	16	any	any	DET
gujaf-93	56	17	nonviolent	nonviolent	NOUN
gujaf-93	56	18	criminal	criminal	ADJ
gujaf-93	56	19	and	and	CCONJ
gujaf-93	56	20	unauthorized	unauthorized	ADJ
gujaf-93	56	21	behavior	behavior	NOUN
gujaf-93	56	22	conducted	conduct	VERB
gujaf-93	56	23	with	with	ADP
gujaf-93	56	24	the	the	DET
gujaf-93	56	25	aim	aim	NOUN
gujaf-93	56	26	of	of	ADP
gujaf-93	56	27	unlawfully	unlawfully	ADV
gujaf-93	56	28	gaining	gain	VERB
gujaf-93	56	29	wealth	wealth	NOUN
gujaf-93	56	30	,	,	PUNCT
gujaf-93	56	31	either	either	CCONJ
gujaf-93	56	32	individually	individually	ADV
gujaf-93	56	33	or	or	CCONJ
gujaf-93	56	34	in	in	ADP
gujaf-93	56	35	a	a	DET
gujaf-93	56	36	collective	collective	ADJ
gujaf-93	56	37	or	or	CCONJ
gujaf-93	56	38	coordinated	coordinated	ADJ
gujaf-93	56	39	manner	manner	NOUN
gujaf-93	56	40	,	,	PUNCT
gujaf-93	56	41	thus	thus	ADV
gujaf-93	56	42	breaching	breach	VERB
gujaf-93	56	43	established	establish	VERB
gujaf-93	56	44	laws	law	NOUN
gujaf-93	56	45	regulating	regulate	VERB
gujaf-93	56	46	the	the	DET
gujaf-93	56	47	civil	civil	ADJ
gujaf-93	56	48	and	and	CCONJ
gujaf-93	56	49	corporate	corporate	ADJ
gujaf-93	56	50	administration	administration	NOUN
gujaf-93	56	51	's	's	PART
gujaf-93	56	52	economic	economic	ADJ
gujaf-93	56	53	activities	activity	NOUN
gujaf-93	56	54	.	.	PUNCT
gujaf-93	57	1	many	many	ADJ
gujaf-93	57	2	businesses	business	NOUN
gujaf-93	57	3	have	have	AUX
gujaf-93	57	4	been	be	AUX
gujaf-93	57	5	harmed	harm	VERB
gujaf-93	57	6	as	as	ADP
gujaf-93	57	7	a	a	DET
gujaf-93	57	8	result	result	NOUN
gujaf-93	57	9	of	of	ADP
gujaf-93	57	10	fraudulent	fraudulent	ADJ
gujaf-93	57	11	activities	activity	NOUN
gujaf-93	57	12	,	,	PUNCT
gujaf-93	57	13	as	as	ADP
gujaf-93	57	14	a	a	DET
gujaf-93	57	15	result	result	NOUN
gujaf-93	57	16	,	,	PUNCT
gujaf-93	57	17	many	many	ADJ
gujaf-93	57	18	aspects	aspect	NOUN
gujaf-93	57	19	of	of	ADP
gujaf-93	57	20	modern	modern	ADJ
gujaf-93	57	21	society	society	NOUN
gujaf-93	57	22	are	be	AUX
gujaf-93	57	23	focused	focus	VERB
gujaf-93	57	24	on	on	ADP
gujaf-93	57	25	maintaining	maintain	VERB
gujaf-93	57	26	an	an	DET
gujaf-93	57	27	environment	environment	NOUN
gujaf-93	57	28	of	of	ADP
gujaf-93	57	29	fair	fair	ADJ
gujaf-93	57	30	dealing	dealing	NOUN
gujaf-93	57	31	and	and	CCONJ
gujaf-93	57	32	fraud	fraud	NOUN
gujaf-93	57	33	deterrence	deterrence	NOUN
gujaf-93	57	34	through	through	ADP
gujaf-93	57	35	the	the	DET
gujaf-93	57	36	passage	passage	NOUN
gujaf-93	57	37	of	of	ADP
gujaf-93	57	38	laws	law	NOUN
gujaf-93	57	39	,	,	PUNCT
gujaf-93	57	40	and	and	CCONJ
gujaf-93	57	41	the	the	DET
gujaf-93	57	42	establishment	establishment	NOUN
gujaf-93	57	43	of	of	ADP
gujaf-93	57	44	agencies	agency	NOUN
gujaf-93	57	45	such	such	ADJ
gujaf-93	57	46	as	as	ADP
gujaf-93	57	47	the	the	DET
gujaf-93	57	48	independent	independent	ADJ
gujaf-93	57	49	and	and	CCONJ
gujaf-93	57	50	corrupt	corrupt	ADJ
gujaf-93	57	51	practices	practice	NOUN
gujaf-93	57	52	commission	commission	NOUN
gujaf-93	57	53	(	(	PUNCT
gujaf-93	57	54	icpc	icpc	PROPN
gujaf-93	57	55	)	)	PUNCT
gujaf-93	57	56	and	and	CCONJ
gujaf-93	57	57	the	the	DET
gujaf-93	57	58	efcc	efcc	PROPN
gujaf-93	57	59	in	in	ADP
gujaf-93	57	60	nigeria	nigeria	PROPN
gujaf-93	57	61	,	,	PUNCT
gujaf-93	57	62	which	which	PRON
gujaf-93	57	63	are	be	AUX
gujaf-93	57	64	meant	mean	VERB
gujaf-93	57	65	to	to	PART
gujaf-93	57	66	enforce	enforce	VERB
gujaf-93	57	67	laws	law	NOUN
gujaf-93	57	68	through	through	ADP
gujaf-93	57	69	the	the	DET
gujaf-93	57	70	legal	legal	ADJ
gujaf-93	57	71	and	and	CCONJ
gujaf-93	57	72	judicial	judicial	ADJ
gujaf-93	57	73	systems	system	NOUN
gujaf-93	57	74	that	that	PRON
gujaf-93	57	75	can	can	AUX
gujaf-93	57	76	help	help	VERB
gujaf-93	57	77	curb	curb	VERB
gujaf-93	57	78	the	the	DET
gujaf-93	57	79	menace	menace	NOUN
gujaf-93	57	80	of	of	ADP
gujaf-93	57	81	fraud	fraud	NOUN
gujaf-93	57	82	through	through	ADP
gujaf-93	57	83	deterrence	deterrence	NOUN
gujaf-93	57	84	,	,	PUNCT
gujaf-93	57	85	detection	detection	NOUN
gujaf-93	57	86	or	or	CCONJ
gujaf-93	57	87	preventive	preventive	ADJ
gujaf-93	57	88	measures	measure	NOUN
gujaf-93	57	89	.	.	PUNCT
gujaf-93	58	1	fraud	fraud	NOUN
gujaf-93	58	2	deterrence	deterrence	NOUN
gujaf-93	58	3	according	accord	VERB
gujaf-93	58	4	to	to	ADP
gujaf-93	58	5	cendrowski	cendrowski	NOUN
gujaf-93	58	6	et	et	PROPN
gujaf-93	58	7	al	al	PROPN
gujaf-93	58	8	.	.	PROPN
gujaf-93	58	9	,	,	PUNCT
gujaf-93	58	10	(	(	PUNCT
gujaf-93	58	11	2007	2007	NUM
gujaf-93	58	12	)	)	PUNCT
gujaf-93	58	13	,	,	PUNCT
gujaf-93	58	14	is	be	AUX
gujaf-93	58	15	the	the	DET
gujaf-93	58	16	proactive	proactive	ADJ
gujaf-93	58	17	identification	identification	NOUN
gujaf-93	58	18	and	and	CCONJ
gujaf-93	58	19	removal	removal	NOUN
gujaf-93	58	20	of	of	ADP
gujaf-93	58	21	the	the	DET
gujaf-93	58	22	casual	casual	ADJ
gujaf-93	58	23	and	and	CCONJ
gujaf-93	58	24	enabling	enable	VERB
gujaf-93	58	25	factors	factor	NOUN
gujaf-93	58	26	of	of	ADP
gujaf-93	58	27	fraud	fraud	NOUN
gujaf-93	58	28	.	.	PUNCT
gujaf-93	59	1	frd	frd	ADJ
gujaf-93	59	2	involves	involve	VERB
gujaf-93	59	3	acts	act	NOUN
gujaf-93	59	4	and	and	CCONJ
gujaf-93	59	5	processes	process	NOUN
gujaf-93	59	6	of	of	ADP
gujaf-93	59	7	discouraging	discourage	VERB
gujaf-93	59	8	actions	action	NOUN
gujaf-93	59	9	or	or	CCONJ
gujaf-93	59	10	procedures	procedure	NOUN
gujaf-93	59	11	that	that	PRON
gujaf-93	59	12	instills	instill	VERB
gujaf-93	59	13	fear	fear	NOUN
gujaf-93	59	14	,	,	PUNCT
gujaf-93	59	15	doubt	doubt	NOUN
gujaf-93	59	16	and	and	CCONJ
gujaf-93	59	17	hesitation	hesitation	NOUN
gujaf-93	59	18	which	which	PRON
gujaf-93	59	19	stops	stop	VERB
gujaf-93	59	20	fraud	fraud	NOUN
gujaf-93	59	21	from	from	ADP
gujaf-93	59	22	occurring	occur	VERB
gujaf-93	59	23	in	in	ADP
gujaf-93	59	24	an	an	DET
gujaf-93	59	25	organization	organization	NOUN
gujaf-93	59	26	.	.	PUNCT
gujaf-93	60	1	in	in	ADP
gujaf-93	60	2	the	the	DET
gujaf-93	60	3	bank	bank	NOUN
gujaf-93	60	4	,	,	PUNCT
gujaf-93	60	5	deterrence	deterrence	NOUN
gujaf-93	60	6	is	be	AUX
gujaf-93	60	7	a	a	DET
gujaf-93	60	8	protective	protective	ADJ
gujaf-93	60	9	measure	measure	NOUN
gujaf-93	60	10	that	that	PRON
gujaf-93	60	11	makes	make	VERB
gujaf-93	60	12	bank	bank	NOUN
gujaf-93	60	13	workers	worker	NOUN
gujaf-93	60	14	less	less	ADV
gujaf-93	60	15	enthusiastic	enthusiastic	ADJ
gujaf-93	60	16	about	about	ADP
gujaf-93	60	17	doing	do	VERB
gujaf-93	60	18	something	something	PRON
gujaf-93	60	19	wrong	wrong	ADJ
gujaf-93	60	20	by	by	ADP
gujaf-93	60	21	making	make	VERB
gujaf-93	60	22	it	it	PRON
gujaf-93	60	23	unpleasant	unpleasant	ADJ
gujaf-93	60	24	for	for	ADP
gujaf-93	60	25	the	the	DET
gujaf-93	60	26	employees	employee	NOUN
gujaf-93	60	27	by	by	ADP
gujaf-93	60	28	threatening	threaten	VERB
gujaf-93	60	29	negative	negative	ADJ
gujaf-93	60	30	consequences	consequence	NOUN
gujaf-93	60	31	.	.	PUNCT
gujaf-93	61	1	fraud	fraud	NOUN
gujaf-93	61	2	deterrence	deterrence	NOUN
gujaf-93	61	3	being	be	AUX
gujaf-93	61	4	a	a	DET
gujaf-93	61	5	preventative	preventative	ADJ
gujaf-93	61	6	measure	measure	NOUN
gujaf-93	61	7	,	,	PUNCT
gujaf-93	61	8	lowers	lower	VERB
gujaf-93	61	9	the	the	DET
gujaf-93	61	10	number	number	NOUN
gujaf-93	61	11	of	of	ADP
gujaf-93	61	12	input	input	NOUN
gujaf-93	61	13	variables	variable	NOUN
gujaf-93	61	14	of	of	ADP
gujaf-93	61	15	fraud	fraud	NOUN
gujaf-93	61	16	's	's	PART
gujaf-93	61	17	causal	causal	NOUN
gujaf-93	61	18	and	and	CCONJ
gujaf-93	61	19	facilitating	facilitate	VERB
gujaf-93	61	20	factors	factor	NOUN
gujaf-93	61	21	(	(	PUNCT
gujaf-93	61	22	cendrowski	cendrowski	NOUN
gujaf-93	61	23	et	et	PROPN
gujaf-93	61	24	al	al	PROPN
gujaf-93	61	25	.	.	PROPN
gujaf-93	61	26	,	,	PUNCT
gujaf-93	61	27	2007	2007	NUM
gujaf-93	61	28	)	)	PUNCT
gujaf-93	61	29	.	.	PUNCT
gujaf-93	62	1	6	6	NUM
gujaf-93	62	2	combating	combat	VERB
gujaf-93	62	3	fraud	fraud	NOUN
gujaf-93	62	4	before	before	SCONJ
gujaf-93	62	5	it	it	PRON
gujaf-93	62	6	happens	happen	VERB
gujaf-93	62	7	is	be	AUX
gujaf-93	62	8	critical	critical	ADJ
gujaf-93	62	9	to	to	ADP
gujaf-93	62	10	an	an	DET
gujaf-93	62	11	organization	organization	NOUN
gujaf-93	62	12	’s	’s	PART
gujaf-93	62	13	survival	survival	NOUN
gujaf-93	62	14	.	.	PUNCT
gujaf-93	63	1	fraud	fraud	NOUN
gujaf-93	63	2	deterrence	deterrence	NOUN
gujaf-93	63	3	is	be	AUX
gujaf-93	63	4	a	a	DET
gujaf-93	63	5	component	component	NOUN
gujaf-93	63	6	of	of	ADP
gujaf-93	63	7	fraud	fraud	NOUN
gujaf-93	63	8	management	management	NOUN
gujaf-93	63	9	that	that	PRON
gujaf-93	63	10	sways	sway	VERB
gujaf-93	63	11	people	people	NOUN
gujaf-93	63	12	away	away	ADV
gujaf-93	63	13	from	from	ADP
gujaf-93	63	14	committing	commit	VERB
gujaf-93	63	15	fraud	fraud	NOUN
gujaf-93	63	16	due	due	ADP
gujaf-93	63	17	to	to	ADP
gujaf-93	63	18	the	the	DET
gujaf-93	63	19	likelihood	likelihood	NOUN
gujaf-93	63	20	of	of	ADP
gujaf-93	63	21	detection	detection	NOUN
gujaf-93	63	22	and	and	CCONJ
gujaf-93	63	23	punishment	punishment	NOUN
gujaf-93	63	24	(	(	PUNCT
gujaf-93	63	25	isa	isa	NOUN
gujaf-93	63	26	,	,	PUNCT
gujaf-93	63	27	240	240	NUM
gujaf-93	63	28	)	)	PUNCT
gujaf-93	63	29	.	.	PUNCT
gujaf-93	64	1	fraud	fraud	NOUN
gujaf-93	64	2	deterrence	deterrence	NOUN
gujaf-93	64	3	applies	apply	VERB
gujaf-93	64	4	to	to	ADP
gujaf-93	64	5	all	all	PRON
gujaf-93	64	6	of	of	ADP
gujaf-93	64	7	the	the	DET
gujaf-93	64	8	requirements	requirement	NOUN
gujaf-93	64	9	and	and	CCONJ
gujaf-93	64	10	processes	process	NOUN
gujaf-93	64	11	that	that	PRON
gujaf-93	64	12	must	must	AUX
gujaf-93	64	13	be	be	AUX
gujaf-93	64	14	in	in	ADP
gujaf-93	64	15	place	place	NOUN
gujaf-93	64	16	to	to	PART
gujaf-93	64	17	discourage	discourage	VERB
gujaf-93	64	18	fraud	fraud	NOUN
gujaf-93	64	19	(	(	PUNCT
gujaf-93	64	20	cendrowski	cendrowski	ADJ
gujaf-93	64	21	,	,	PUNCT
gujaf-93	64	22	2020	2020	NUM
gujaf-93	64	23	)	)	PUNCT
gujaf-93	64	24	.	.	PUNCT
gujaf-93	65	1	the	the	DET
gujaf-93	65	2	cost	cost	NOUN
gujaf-93	65	3	of	of	ADP
gujaf-93	65	4	deterring	deter	VERB
gujaf-93	65	5	fraud	fraud	NOUN
gujaf-93	65	6	is	be	AUX
gujaf-93	65	7	a	a	DET
gujaf-93	65	8	fraction	fraction	NOUN
gujaf-93	65	9	of	of	ADP
gujaf-93	65	10	the	the	DET
gujaf-93	65	11	cost	cost	NOUN
gujaf-93	65	12	of	of	ADP
gujaf-93	65	13	detecting	detect	VERB
gujaf-93	65	14	and	and	CCONJ
gujaf-93	65	15	recovering	recover	VERB
gujaf-93	65	16	from	from	ADP
gujaf-93	65	17	fraud	fraud	NOUN
gujaf-93	65	18	.	.	PUNCT
gujaf-93	66	1	fraud	fraud	NOUN
gujaf-93	66	2	deterrence	deterrence	NOUN
gujaf-93	66	3	is	be	AUX
gujaf-93	66	4	a	a	DET
gujaf-93	66	5	systematic	systematic	ADJ
gujaf-93	66	6	and	and	CCONJ
gujaf-93	66	7	comprehensive	comprehensive	ADJ
gujaf-93	66	8	methodology	methodology	NOUN
gujaf-93	66	9	that	that	PRON
gujaf-93	66	10	has	have	AUX
gujaf-93	66	11	been	be	AUX
gujaf-93	66	12	suggested	suggest	VERB
gujaf-93	66	13	for	for	ADP
gujaf-93	66	14	professionals	professional	NOUN
gujaf-93	66	15	tasked	task	VERB
gujaf-93	66	16	with	with	ADP
gujaf-93	66	17	the	the	DET
gujaf-93	66	18	responsibility	responsibility	NOUN
gujaf-93	66	19	of	of	ADP
gujaf-93	66	20	fraud	fraud	NOUN
gujaf-93	66	21	management	management	NOUN
gujaf-93	66	22	in	in	ADP
gujaf-93	66	23	corporate	corporate	ADJ
gujaf-93	66	24	firms	firm	NOUN
gujaf-93	66	25	(	(	PUNCT
gujaf-93	66	26	skalak	skalak	PROPN
gujaf-93	66	27	&	&	CCONJ
gujaf-93	66	28	sellito	sellito	PROPN
gujaf-93	66	29	,	,	PUNCT
gujaf-93	66	30	2006	2006	NUM
gujaf-93	66	31	;	;	PUNCT
gujaf-93	66	32	cendrowski	cendrowski	VERB
gujaf-93	66	33	et	et	NOUN
gujaf-93	66	34	al	al	PROPN
gujaf-93	66	35	2007	2007	NUM
gujaf-93	66	36	)	)	PUNCT
gujaf-93	66	37	.	.	PUNCT
gujaf-93	67	1	according	accord	VERB
gujaf-93	67	2	to	to	ADP
gujaf-93	67	3	skalak	skalak	PROPN
gujaf-93	67	4	&	&	CCONJ
gujaf-93	67	5	sellito	sellito	PROPN
gujaf-93	67	6	,	,	PUNCT
gujaf-93	67	7	(	(	PUNCT
gujaf-93	67	8	2006	2006	NUM
gujaf-93	67	9	)	)	PUNCT
gujaf-93	67	10	,	,	PUNCT
gujaf-93	67	11	fd	fd	AUX
gujaf-93	67	12	comprises	comprise	NOUN
gujaf-93	67	13	of	of	ADP
gujaf-93	67	14	corporate	corporate	ADJ
gujaf-93	67	15	governance	governance	NOUN
gujaf-93	67	16	,	,	PUNCT
gujaf-93	67	17	transaction	transaction	NOUN
gujaf-93	67	18	level	level	NOUN
gujaf-93	67	19	controls	control	NOUN
gujaf-93	67	20	,	,	PUNCT
gujaf-93	67	21	whistleblowing	whistleblowing	NOUN
gujaf-93	67	22	,	,	PUNCT
gujaf-93	67	23	remediation	remediation	NOUN
gujaf-93	67	24	,	,	PUNCT
gujaf-93	67	25	retrospective	retrospective	ADJ
gujaf-93	67	26	examination	examination	NOUN
gujaf-93	67	27	of	of	ADP
gujaf-93	67	28	an	an	DET
gujaf-93	67	29	organization	organization	NOUN
gujaf-93	67	30	’s	’s	PART
gujaf-93	67	31	processes	process	NOUN
gujaf-93	67	32	and	and	CCONJ
gujaf-93	67	33	transactions	transaction	NOUN
gujaf-93	67	34	called	call	VERB
gujaf-93	67	35	the	the	DET
gujaf-93	67	36	fraud	fraud	NOUN
gujaf-93	67	37	deterrence	deterrence	NOUN
gujaf-93	67	38	cycle	cycle	NOUN
gujaf-93	67	39	.	.	PUNCT
gujaf-93	68	1	figure	figure	NOUN
gujaf-93	68	2	1	1	NUM
gujaf-93	68	3	:	:	PUNCT
gujaf-93	68	4	the	the	DET
gujaf-93	68	5	fraud	fraud	NOUN
gujaf-93	68	6	deterrence	deterrence	NOUN
gujaf-93	68	7	cycle	cycle	NOUN
gujaf-93	68	8	source	source	NOUN
gujaf-93	68	9	:	:	PUNCT
gujaf-93	68	10	skalak	skalak	ADV
gujaf-93	68	11	,	,	PUNCT
gujaf-93	68	12	alas	alas	INTJ
gujaf-93	68	13	and	and	CCONJ
gujaf-93	68	14	sellitto	sellitto	NOUN
gujaf-93	68	15	(	(	PUNCT
gujaf-93	68	16	2006	2006	NUM
gujaf-93	68	17	)	)	PUNCT
gujaf-93	68	18	.	.	PUNCT
gujaf-93	69	1	this	this	DET
gujaf-93	69	2	paper	paper	NOUN
gujaf-93	69	3	is	be	AUX
gujaf-93	69	4	anchored	anchor	VERB
gujaf-93	69	5	on	on	ADP
gujaf-93	69	6	the	the	DET
gujaf-93	69	7	dorminey	dorminey	ADJ
gujaf-93	69	8	model	model	NOUN
gujaf-93	69	9	because	because	SCONJ
gujaf-93	69	10	the	the	DET
gujaf-93	69	11	theory	theory	NOUN
gujaf-93	69	12	closely	closely	ADV
gujaf-93	69	13	relates	relate	VERB
gujaf-93	69	14	to	to	ADP
gujaf-93	69	15	the	the	DET
gujaf-93	69	16	objective	objective	NOUN
gujaf-93	69	17	of	of	ADP
gujaf-93	69	18	this	this	DET
gujaf-93	69	19	study	study	NOUN
gujaf-93	69	20	.	.	PUNCT
gujaf-93	70	1	the	the	DET
gujaf-93	70	2	dorminey	dorminey	ADJ
gujaf-93	70	3	model	model	NOUN
gujaf-93	70	4	is	be	AUX
gujaf-93	70	5	based	base	VERB
gujaf-93	70	6	on	on	ADP
gujaf-93	70	7	the	the	DET
gujaf-93	70	8	theory	theory	NOUN
gujaf-93	70	9	of	of	ADP
gujaf-93	70	10	fraud	fraud	NOUN
gujaf-93	70	11	triangle	triangle	NOUN
gujaf-93	70	12	with	with	ADP
gujaf-93	70	13	the	the	DET
gujaf-93	70	14	addition	addition	NOUN
gujaf-93	70	15	of	of	ADP
gujaf-93	70	16	interventions	intervention	NOUN
gujaf-93	70	17	between	between	ADP
gujaf-93	70	18	the	the	DET
gujaf-93	70	19	perpetrator	perpetrator	NOUN
gujaf-93	70	20	and	and	CCONJ
gujaf-93	70	21	the	the	DET
gujaf-93	70	22	crime	crime	NOUN
gujaf-93	70	23	.	.	PUNCT
gujaf-93	71	1	dorminey	dorminey	PROPN
gujaf-93	71	2	et	et	PROPN
gujaf-93	71	3	al	al	PROPN
gujaf-93	71	4	.	.	PROPN
gujaf-93	71	5	,	,	PUNCT
gujaf-93	71	6	(	(	PUNCT
gujaf-93	71	7	2012	2012	NUM
gujaf-93	71	8	)	)	PUNCT
gujaf-93	71	9	published	publish	VERB
gujaf-93	71	10	"	"	PUNCT
gujaf-93	71	11	evolution	evolution	NOUN
gujaf-93	71	12	of	of	ADP
gujaf-93	71	13	fraud	fraud	NOUN
gujaf-93	71	14	theory	theory	NOUN
gujaf-93	71	15	"	"	PUNCT
gujaf-93	71	16	in	in	ADP
gujaf-93	71	17	2012	2012	NUM
gujaf-93	71	18	,	,	PUNCT
gujaf-93	71	19	which	which	PRON
gujaf-93	71	20	juxtaposed	juxtapose	VERB
gujaf-93	71	21	the	the	DET
gujaf-93	71	22	traditional	traditional	ADJ
gujaf-93	71	23	fraud	fraud	NOUN
gujaf-93	71	24	triangle	triangle	NOUN
gujaf-93	71	25	with	with	ADP
gujaf-93	71	26	the	the	DET
gujaf-93	71	27	triangle	triangle	NOUN
gujaf-93	71	28	of	of	ADP
gujaf-93	71	29	fraud	fraud	NOUN
gujaf-93	71	30	action	action	NOUN
gujaf-93	71	31	in	in	ADP
gujaf-93	71	32	what	what	PRON
gujaf-93	71	33	has	have	AUX
gujaf-93	71	34	become	become	AUX
gujaf-93	71	35	known	know	VERB
gujaf-93	71	36	as	as	ADP
gujaf-93	71	37	the	the	DET
gujaf-93	71	38	"	"	PUNCT
gujaf-93	71	39	meta	meta	NOUN
gujaf-93	71	40	-	-	PUNCT
gujaf-93	71	41	model	model	NOUN
gujaf-93	71	42	of	of	ADP
gujaf-93	71	43	fraud	fraud	NOUN
gujaf-93	71	44	.	.	PUNCT
gujaf-93	71	45	"	"	PUNCT
gujaf-93	72	1	pre	pre	ADJ
gujaf-93	72	2	-	-	NOUN
gujaf-93	72	3	fraud	fraud	ADJ
gujaf-93	72	4	,	,	PUNCT
gujaf-93	72	5	interventions	intervention	NOUN
gujaf-93	72	6	,	,	PUNCT
gujaf-93	72	7	and	and	CCONJ
gujaf-93	72	8	post	post	ADJ
gujaf-93	72	9	-	-	NOUN
gujaf-93	72	10	fraud	fraud	NOUN
gujaf-93	72	11	are	be	AUX
gujaf-93	72	12	the	the	DET
gujaf-93	72	13	three	three	NUM
gujaf-93	72	14	parts	part	NOUN
gujaf-93	72	15	of	of	ADP
gujaf-93	72	16	the	the	DET
gujaf-93	72	17	model	model	NOUN
gujaf-93	72	18	.	.	PUNCT
gujaf-93	73	1	on	on	ADP
gujaf-93	73	2	the	the	DET
gujaf-93	73	3	model	model	NOUN
gujaf-93	73	4	’s	’s	PART
gujaf-93	73	5	left	left	ADJ
gujaf-93	73	6	side	side	NOUN
gujaf-93	73	7	,	,	PUNCT
gujaf-93	73	8	the	the	DET
gujaf-93	73	9	perpetrator	perpetrator	NOUN
gujaf-93	73	10	is	be	AUX
gujaf-93	73	11	defined	define	VERB
gujaf-93	73	12	as	as	ADP
gujaf-93	73	13	the	the	DET
gujaf-93	73	14	initial	initial	ADJ
gujaf-93	73	15	decision	decision	NOUN
gujaf-93	73	16	maker	maker	NOUN
gujaf-93	73	17	,	,	PUNCT
gujaf-93	73	18	the	the	DET
gujaf-93	73	19	one	one	NOUN
gujaf-93	73	20	who	who	PRON
gujaf-93	73	21	must	must	AUX
gujaf-93	73	22	analyze	analyze	VERB
gujaf-93	73	23	his	his	PRON
gujaf-93	73	24	or	or	CCONJ
gujaf-93	73	25	her	her	PRON
gujaf-93	73	26	personal	personal	ADJ
gujaf-93	73	27	and	and	CCONJ
gujaf-93	73	28	professional	professional	ADJ
gujaf-93	73	29	situation	situation	NOUN
gujaf-93	73	30	,	,	PUNCT
gujaf-93	73	31	as	as	ADV
gujaf-93	73	32	well	well	ADV
gujaf-93	73	33	as	as	ADP
gujaf-93	73	34	the	the	DET
gujaf-93	73	35	deterrent	deterrent	NOUN
gujaf-93	73	36	,	,	PUNCT
gujaf-93	73	37	prevention	prevention	NOUN
gujaf-93	73	38	,	,	PUNCT
gujaf-93	73	39	and	and	CCONJ
gujaf-93	73	40	detection	detection	NOUN
gujaf-93	73	41	strategies	strategy	NOUN
gujaf-93	73	42	in	in	ADP
gujaf-93	73	43	place	place	NOUN
gujaf-93	73	44	,	,	PUNCT
gujaf-93	73	45	to	to	PART
gujaf-93	73	46	determine	determine	VERB
gujaf-93	73	47	whether	whether	SCONJ
gujaf-93	73	48	a	a	DET
gujaf-93	73	49	fraudulent	fraudulent	ADJ
gujaf-93	73	50	act	act	NOUN
gujaf-93	73	51	can	can	AUX
gujaf-93	73	52	be	be	AUX
gujaf-93	73	53	performed	perform	VERB
gujaf-93	73	54	and	and	CCONJ
gujaf-93	73	55	concealed	conceal	VERB
gujaf-93	73	56	successfully	successfully	ADV
gujaf-93	73	57	.	.	PUNCT
gujaf-93	74	1	the	the	DET
gujaf-93	74	2	model	model	NOUN
gujaf-93	74	3	discusses	discuss	VERB
gujaf-93	74	4	the	the	DET
gujaf-93	74	5	post	post	ADJ
gujaf-93	74	6	-	-	ADJ
gujaf-93	74	7	fraud	fraud	ADJ
gujaf-93	74	8	state	state	NOUN
gujaf-93	74	9	on	on	ADP
gujaf-93	74	10	the	the	DET
gujaf-93	74	11	far	far	ADV
gujaf-93	74	12	right	right	ADJ
gujaf-93	74	13	,	,	PUNCT
gujaf-93	74	14	focusing	focus	VERB
gujaf-93	74	15	on	on	ADP
gujaf-93	74	16	the	the	DET
gujaf-93	74	17	basic	basic	ADJ
gujaf-93	74	18	elements	element	NOUN
gujaf-93	74	19	of	of	ADP
gujaf-93	74	20	the	the	DET
gujaf-93	74	21	fraud	fraud	NOUN
gujaf-93	74	22	or	or	CCONJ
gujaf-93	74	23	financial	financial	ADJ
gujaf-93	74	24	crime	crime	NOUN
gujaf-93	74	25	known	know	VERB
gujaf-93	74	26	as	as	ADP
gujaf-93	74	27	the	the	DET
gujaf-93	74	28	triangle	triangle	NOUN
gujaf-93	74	29	of	of	ADP
gujaf-93	74	30	fraud	fraud	NOUN
gujaf-93	74	31	intervention	intervention	NOUN
gujaf-93	74	32	,	,	PUNCT
gujaf-93	74	33	which	which	PRON
gujaf-93	74	34	involves	involve	VERB
gujaf-93	74	35	the	the	DET
gujaf-93	74	36	fraudulent	fraudulent	ADJ
gujaf-93	74	37	act	act	NOUN
gujaf-93	74	38	,	,	PUNCT
gujaf-93	74	39	attempts	attempt	VERB
gujaf-93	74	40	to	to	PART
gujaf-93	74	41	hide	hide	VERB
gujaf-93	74	42	the	the	DET
gujaf-93	74	43	act	act	NOUN
gujaf-93	74	44	,	,	PUNCT
gujaf-93	74	45	and	and	CCONJ
gujaf-93	74	46	an	an	DET
gujaf-93	74	47	identification	identification	NOUN
gujaf-93	74	48	of	of	ADP
gujaf-93	74	49	whether	whether	SCONJ
gujaf-93	74	50	and	and	CCONJ
gujaf-93	74	51	how	how	SCONJ
gujaf-93	74	52	profits	profit	NOUN
gujaf-93	74	53	accrue	accrue	VERB
gujaf-93	74	54	to	to	ADP
gujaf-93	74	55	the	the	DET
gujaf-93	74	56	victim	victim	NOUN
gujaf-93	74	57	,	,	PUNCT
gujaf-93	74	58	also	also	ADV
gujaf-93	74	59	known	know	VERB
gujaf-93	74	60	as	as	ADP
gujaf-93	74	61	conversion	conversion	NOUN
gujaf-93	74	62	.	.	PUNCT
gujaf-93	75	1	the	the	DET
gujaf-93	75	2	act	act	NOUN
gujaf-93	75	3	denotes	denote	VERB
gujaf-93	75	4	how	how	SCONJ
gujaf-93	75	5	the	the	DET
gujaf-93	75	6	crime	crime	NOUN
gujaf-93	75	7	was	be	AUX
gujaf-93	75	8	carried	carry	VERB
gujaf-93	75	9	out	out	ADP
gujaf-93	75	10	,	,	PUNCT
gujaf-93	75	11	such	such	ADJ
gujaf-93	75	12	as	as	ADP
gujaf-93	75	13	embezzlement	embezzlement	NOUN
gujaf-93	75	14	,	,	PUNCT
gujaf-93	75	15	check	check	VERB
gujaf-93	75	16	kiting	kiting	NOUN
gujaf-93	75	17	,	,	PUNCT
gujaf-93	75	18	or	or	CCONJ
gujaf-93	75	19	materially	materially	ADV
gujaf-93	75	20	false	false	ADJ
gujaf-93	75	21	financial	financial	ADJ
gujaf-93	75	22	statements	statement	NOUN
gujaf-93	75	23	.	.	PUNCT
gujaf-93	76	1	concealment	concealment	NOUN
gujaf-93	76	2	refers	refer	VERB
gujaf-93	76	3	to	to	ADP
gujaf-93	76	4	the	the	DET
gujaf-93	76	5	act	act	NOUN
gujaf-93	76	6	of	of	ADP
gujaf-93	76	7	making	make	VERB
gujaf-93	76	8	fake	fake	ADJ
gujaf-93	76	9	journal	journal	NOUN
gujaf-93	76	10	entries	entry	NOUN
gujaf-93	76	11	,	,	PUNCT
gujaf-93	76	12	falsifying	falsify	VERB
gujaf-93	76	13	bank	bank	NOUN
gujaf-93	76	14	reconciliations	reconciliation	NOUN
gujaf-93	76	15	,	,	PUNCT
gujaf-93	76	16	or	or	CCONJ
gujaf-93	76	17	deleting	delete	VERB
gujaf-93	76	18	files	file	NOUN
gujaf-93	76	19	in	in	ADP
gujaf-93	76	20	order	order	NOUN
gujaf-93	76	21	to	to	PART
gujaf-93	76	22	conceal	conceal	VERB
gujaf-93	76	23	the	the	DET
gujaf-93	76	24	fraud	fraud	NOUN
gujaf-93	76	25	.	.	PUNCT
gujaf-93	77	1	the	the	DET
gujaf-93	77	2	method	method	NOUN
gujaf-93	77	3	of	of	ADP
gujaf-93	77	4	transforming	transform	VERB
gujaf-93	77	5	ill	ill	ADV
gujaf-93	77	6	-	-	PUNCT
gujaf-93	77	7	gotten	get	VERB
gujaf-93	77	8	profits	profit	NOUN
gujaf-93	77	9	into	into	ADP
gujaf-93	77	10	something	something	PRON
gujaf-93	77	11	usable	usable	ADJ
gujaf-93	77	12	by	by	ADP
gujaf-93	77	13	the	the	DET
gujaf-93	77	14	victim	victim	NOUN
gujaf-93	77	15	in	in	ADP
gujaf-93	77	16	a	a	DET
gujaf-93	77	17	way	way	NOUN
gujaf-93	77	18	that	that	PRON
gujaf-93	77	19	seems	seem	VERB
gujaf-93	77	20	legal	legal	ADJ
gujaf-93	77	21	is	be	AUX
gujaf-93	77	22	known	know	VERB
gujaf-93	77	23	as	as	ADP
gujaf-93	77	24	conversion	conversion	NOUN
gujaf-93	77	25	.	.	PUNCT
gujaf-93	78	1	7	7	NUM
gujaf-93	78	2	figure	figure	NOUN
gujaf-93	78	3	2	2	NUM
gujaf-93	78	4	:	:	PUNCT
gujaf-93	78	5	meta	meta	PROPN
gujaf-93	78	6	model	model	NOUN
gujaf-93	78	7	(	(	PUNCT
gujaf-93	78	8	2012	2012	NUM
gujaf-93	78	9	)	)	PUNCT
gujaf-93	78	10	source	source	NOUN
gujaf-93	78	11	:	:	PUNCT
gujaf-93	78	12	dorminey	dorminey	PROPN
gujaf-93	78	13	et	et	PROPN
gujaf-93	78	14	al	al	PROPN
gujaf-93	78	15	.	.	PROPN
gujaf-93	78	16	,	,	PUNCT
gujaf-93	78	17	meta	meta	PROPN
gujaf-93	78	18	model	model	NOUN
gujaf-93	78	19	(	(	PUNCT
gujaf-93	78	20	2012	2012	NUM
gujaf-93	78	21	)	)	PUNCT
gujaf-93	78	22	.	.	PUNCT
gujaf-93	79	1	organizational	organizational	ADJ
gujaf-93	79	2	and	and	CCONJ
gujaf-93	79	3	social	social	ADJ
gujaf-93	79	4	interventions	intervention	NOUN
gujaf-93	79	5	,	,	PUNCT
gujaf-93	79	6	such	such	ADJ
gujaf-93	79	7	as	as	ADP
gujaf-93	79	8	internal	internal	ADJ
gujaf-93	79	9	controls	control	NOUN
gujaf-93	79	10	,	,	PUNCT
gujaf-93	79	11	wider	wide	ADJ
gujaf-93	79	12	aspects	aspect	NOUN
gujaf-93	79	13	of	of	ADP
gujaf-93	79	14	corporate	corporate	ADJ
gujaf-93	79	15	governance	governance	NOUN
gujaf-93	79	16	,	,	PUNCT
gujaf-93	79	17	legal	legal	ADJ
gujaf-93	79	18	and	and	CCONJ
gujaf-93	79	19	regulatory	regulatory	ADJ
gujaf-93	79	20	environments	environment	NOUN
gujaf-93	79	21	,	,	PUNCT
gujaf-93	79	22	and	and	CCONJ
gujaf-93	79	23	other	other	ADJ
gujaf-93	79	24	preventive	preventive	ADJ
gujaf-93	79	25	strategies	strategy	NOUN
gujaf-93	79	26	,	,	PUNCT
gujaf-93	79	27	stand	stand	VERB
gujaf-93	79	28	between	between	ADP
gujaf-93	79	29	the	the	DET
gujaf-93	79	30	victim	victim	NOUN
gujaf-93	79	31	and	and	CCONJ
gujaf-93	79	32	the	the	DET
gujaf-93	79	33	criminal	criminal	ADJ
gujaf-93	79	34	act	act	NOUN
gujaf-93	79	35	,	,	PUNCT
gujaf-93	79	36	reducing	reduce	VERB
gujaf-93	79	37	the	the	DET
gujaf-93	79	38	occurrence	occurrence	NOUN
gujaf-93	79	39	and	and	CCONJ
gujaf-93	79	40	effect	effect	NOUN
gujaf-93	79	41	of	of	ADP
gujaf-93	79	42	fraudulent	fraudulent	ADJ
gujaf-93	79	43	actions	action	NOUN
gujaf-93	79	44	.	.	PUNCT
gujaf-93	80	1	deterrence	deterrence	NOUN
gujaf-93	80	2	,	,	PUNCT
gujaf-93	80	3	prevention	prevention	NOUN
gujaf-93	80	4	,	,	PUNCT
gujaf-93	80	5	and	and	CCONJ
gujaf-93	80	6	the	the	DET
gujaf-93	80	7	understanding	understanding	NOUN
gujaf-93	80	8	of	of	ADP
gujaf-93	80	9	identification	identification	NOUN
gujaf-93	80	10	have	have	AUX
gujaf-93	80	11	also	also	ADV
gujaf-93	80	12	become	become	VERB
gujaf-93	80	13	key	key	ADJ
gujaf-93	80	14	components	component	NOUN
gujaf-93	80	15	of	of	ADP
gujaf-93	80	16	these	these	DET
gujaf-93	80	17	measures	measure	NOUN
gujaf-93	80	18	.	.	PUNCT
gujaf-93	81	1	these	these	DET
gujaf-93	81	2	factors	factor	NOUN
gujaf-93	81	3	are	be	AUX
gujaf-93	81	4	partially	partially	ADV
gujaf-93	81	5	outside	outside	ADP
gujaf-93	81	6	the	the	DET
gujaf-93	81	7	perpetrator	perpetrator	NOUN
gujaf-93	81	8	's	's	PART
gujaf-93	81	9	control	control	NOUN
gujaf-93	81	10	,	,	PUNCT
gujaf-93	81	11	but	but	CCONJ
gujaf-93	81	12	they	they	PRON
gujaf-93	81	13	influence	influence	VERB
gujaf-93	81	14	the	the	DET
gujaf-93	81	15	perpetrator	perpetrator	NOUN
gujaf-93	81	16	's	's	PART
gujaf-93	81	17	assessment	assessment	NOUN
gujaf-93	81	18	of	of	ADP
gujaf-93	81	19	the	the	DET
gujaf-93	81	20	probability	probability	NOUN
gujaf-93	81	21	of	of	ADP
gujaf-93	81	22	completing	complete	VERB
gujaf-93	81	23	and	and	CCONJ
gujaf-93	81	24	concealing	conceal	VERB
gujaf-93	81	25	the	the	DET
gujaf-93	81	26	criminal	criminal	ADJ
gujaf-93	81	27	act	act	NOUN
gujaf-93	81	28	.	.	PUNCT
gujaf-93	82	1	recent	recent	ADJ
gujaf-93	82	2	works	work	NOUN
gujaf-93	82	3	have	have	AUX
gujaf-93	82	4	attempted	attempt	VERB
gujaf-93	82	5	to	to	PART
gujaf-93	82	6	analyze	analyze	VERB
gujaf-93	82	7	financial	financial	ADJ
gujaf-93	82	8	forensics	forensic	NOUN
gujaf-93	82	9	and	and	CCONJ
gujaf-93	82	10	fraud	fraud	NOUN
gujaf-93	82	11	management	management	NOUN
gujaf-93	82	12	.	.	PUNCT
gujaf-93	83	1	therefore	therefore	ADV
gujaf-93	83	2	,	,	PUNCT
gujaf-93	83	3	this	this	DET
gujaf-93	83	4	paper	paper	NOUN
gujaf-93	83	5	highlights	highlight	VERB
gujaf-93	83	6	the	the	DET
gujaf-93	83	7	results	result	NOUN
gujaf-93	83	8	of	of	ADP
gujaf-93	83	9	a	a	DET
gujaf-93	83	10	few	few	ADJ
gujaf-93	83	11	empirical	empirical	ADJ
gujaf-93	83	12	studies	study	NOUN
gujaf-93	83	13	.	.	PUNCT
gujaf-93	84	1	ehioghiren	ehioghiren	PROPN
gujaf-93	84	2	(	(	PUNCT
gujaf-93	84	3	2016	2016	NUM
gujaf-93	84	4	)	)	PUNCT
gujaf-93	84	5	,	,	PUNCT
gujaf-93	84	6	investigated	investigate	VERB
gujaf-93	84	7	financial	financial	ADJ
gujaf-93	84	8	forensics	forensic	NOUN
gujaf-93	84	9	and	and	CCONJ
gujaf-93	84	10	fraud	fraud	NOUN
gujaf-93	84	11	management	management	NOUN
gujaf-93	84	12	evidenced	evidence	VERB
gujaf-93	84	13	from	from	ADP
gujaf-93	84	14	nigeria	nigeria	PROPN
gujaf-93	84	15	.	.	PUNCT
gujaf-93	85	1	administering	administer	VERB
gujaf-93	85	2	572	572	NUM
gujaf-93	85	3	questionnaires	questionnaire	NOUN
gujaf-93	85	4	,	,	PUNCT
gujaf-93	85	5	the	the	DET
gujaf-93	85	6	researcher	researcher	NOUN
gujaf-93	85	7	used	use	VERB
gujaf-93	85	8	spss	spss	PROPN
gujaf-93	85	9	21	21	NUM
gujaf-93	85	10	to	to	PART
gujaf-93	85	11	test	test	VERB
gujaf-93	85	12	the	the	DET
gujaf-93	85	13	hypotheses	hypothesis	NOUN
gujaf-93	85	14	and	and	CCONJ
gujaf-93	85	15	to	to	PART
gujaf-93	85	16	determine	determine	VERB
gujaf-93	85	17	the	the	DET
gujaf-93	85	18	f-value.findings	f-value.finding	NOUN
gujaf-93	85	19	revealed	reveal	VERB
gujaf-93	85	20	that	that	SCONJ
gujaf-93	85	21	financial	financial	ADJ
gujaf-93	85	22	forensics	forensic	NOUN
gujaf-93	85	23	significantly	significantly	ADV
gujaf-93	85	24	influences	influence	VERB
gujaf-93	85	25	fraud	fraud	NOUN
gujaf-93	85	26	detection	detection	NOUN
gujaf-93	85	27	and	and	CCONJ
gujaf-93	85	28	control	control	NOUN
gujaf-93	85	29	,	,	PUNCT
gujaf-93	85	30	and	and	CCONJ
gujaf-93	85	31	also	also	ADV
gujaf-93	85	32	,	,	PUNCT
gujaf-93	85	33	there	there	PRON
gujaf-93	85	34	’s	’	VERB
gujaf-93	85	35	a	a	DET
gujaf-93	85	36	significant	significant	ADJ
gujaf-93	85	37	difference	difference	NOUN
gujaf-93	85	38	between	between	ADP
gujaf-93	85	39	the	the	DET
gujaf-93	85	40	duties	duty	NOUN
gujaf-93	85	41	of	of	ADP
gujaf-93	85	42	qualified	qualified	ADJ
gujaf-93	85	43	forensic	forensic	ADJ
gujaf-93	85	44	accountants	accountant	NOUN
gujaf-93	85	45	and	and	CCONJ
gujaf-93	85	46	that	that	PRON
gujaf-93	85	47	of	of	ADP
gujaf-93	85	48	traditional	traditional	ADJ
gujaf-93	85	49	external	external	ADJ
gujaf-93	85	50	auditors	auditor	NOUN
gujaf-93	85	51	.	.	PUNCT
gujaf-93	86	1	hamdam	hamdam	NOUN
gujaf-93	86	2	(	(	PUNCT
gujaf-93	86	3	2018	2018	NUM
gujaf-93	86	4	)	)	PUNCT
gujaf-93	86	5	,	,	PUNCT
gujaf-93	86	6	studied	study	VERB
gujaf-93	86	7	the	the	DET
gujaf-93	86	8	role	role	NOUN
gujaf-93	86	9	of	of	ADP
gujaf-93	86	10	financial	financial	ADJ
gujaf-93	86	11	forensics	forensic	NOUN
gujaf-93	86	12	in	in	ADP
gujaf-93	86	13	discovering	discover	VERB
gujaf-93	86	14	financial	financial	ADJ
gujaf-93	86	15	fraud	fraud	NOUN
gujaf-93	86	16	in	in	ADP
gujaf-93	86	17	philadelphia	philadelphia	PROPN
gujaf-93	86	18	,	,	PUNCT
gujaf-93	86	19	jordan	jordan	PROPN
gujaf-93	86	20	.	.	PUNCT
gujaf-93	87	1	simple	simple	ADJ
gujaf-93	87	2	random	random	ADJ
gujaf-93	87	3	sample	sample	NOUN
gujaf-93	87	4	of	of	ADP
gujaf-93	87	5	630	630	NUM
gujaf-93	87	6	accountants	accountant	NOUN
gujaf-93	87	7	were	be	AUX
gujaf-93	87	8	selected	select	VERB
gujaf-93	87	9	randomly	randomly	ADV
gujaf-93	87	10	from	from	ADP
gujaf-93	87	11	various	various	ADJ
gujaf-93	87	12	accounting	accounting	NOUN
gujaf-93	87	13	offices	office	NOUN
gujaf-93	87	14	.	.	PUNCT
gujaf-93	88	1	differential	differential	ADJ
gujaf-93	88	2	statistics	statistic	NOUN
gujaf-93	88	3	including	include	VERB
gujaf-93	88	4	t	t	NOUN
gujaf-93	88	5	-	-	PUNCT
gujaf-93	88	6	test	test	NOUN
gujaf-93	88	7	and	and	CCONJ
gujaf-93	88	8	analysis	analysis	NOUN
gujaf-93	88	9	of	of	ADP
gujaf-93	88	10	variance	variance	NOUN
gujaf-93	88	11	(	(	PUNCT
gujaf-93	88	12	anova	anova	PROPN
gujaf-93	88	13	)	)	PUNCT
gujaf-93	88	14	were	be	AUX
gujaf-93	88	15	used	use	VERB
gujaf-93	88	16	to	to	PART
gujaf-93	88	17	test	test	VERB
gujaf-93	88	18	the	the	DET
gujaf-93	88	19	effect	effect	NOUN
gujaf-93	88	20	of	of	ADP
gujaf-93	88	21	demographic	demographic	ADJ
gujaf-93	88	22	characteristics	characteristic	NOUN
gujaf-93	88	23	on	on	ADP
gujaf-93	88	24	the	the	DET
gujaf-93	88	25	evaluation	evaluation	NOUN
gujaf-93	88	26	of	of	ADP
gujaf-93	88	27	financial	financial	ADJ
gujaf-93	88	28	forensics	forensic	NOUN
gujaf-93	88	29	variables	variable	NOUN
gujaf-93	88	30	,	,	PUNCT
gujaf-93	88	31	while	while	SCONJ
gujaf-93	88	32	linear	linear	ADJ
gujaf-93	88	33	regression	regression	NOUN
gujaf-93	88	34	was	be	AUX
gujaf-93	88	35	used	use	VERB
gujaf-93	88	36	to	to	PART
gujaf-93	88	37	test	test	VERB
gujaf-93	88	38	the	the	DET
gujaf-93	88	39	effect	effect	NOUN
gujaf-93	88	40	of	of	ADP
gujaf-93	88	41	financial	financial	ADJ
gujaf-93	88	42	forensics	forensic	NOUN
gujaf-93	88	43	variables	variable	NOUN
gujaf-93	88	44	on	on	ADP
gujaf-93	88	45	discovering	discover	VERB
gujaf-93	88	46	fraud	fraud	NOUN
gujaf-93	88	47	.	.	PUNCT
gujaf-93	89	1	confirmatory	confirmatory	ADJ
gujaf-93	89	2	factor	factor	NOUN
gujaf-93	89	3	analysis	analysis	NOUN
gujaf-93	89	4	was	be	AUX
gujaf-93	89	5	used	use	VERB
gujaf-93	89	6	as	as	ADP
gujaf-93	89	7	a	a	DET
gujaf-93	89	8	tool	tool	NOUN
gujaf-93	89	9	to	to	PART
gujaf-93	89	10	figure	figure	VERB
gujaf-93	89	11	out	out	ADP
gujaf-93	89	12	the	the	DET
gujaf-93	89	13	contribution	contribution	NOUN
gujaf-93	89	14	of	of	ADP
gujaf-93	89	15	different	different	ADJ
gujaf-93	89	16	items	item	NOUN
gujaf-93	89	17	to	to	ADP
gujaf-93	89	18	financial	financial	ADJ
gujaf-93	89	19	forensics	forensic	NOUN
gujaf-93	89	20	variables	variable	NOUN
gujaf-93	89	21	and	and	CCONJ
gujaf-93	89	22	its	its	PRON
gujaf-93	89	23	contribution	contribution	NOUN
gujaf-93	89	24	in	in	ADP
gujaf-93	89	25	discovering	discover	VERB
gujaf-93	89	26	fraud	fraud	NOUN
gujaf-93	89	27	.	.	PUNCT
gujaf-93	90	1	the	the	DET
gujaf-93	90	2	results	result	NOUN
gujaf-93	90	3	showed	show	VERB
gujaf-93	90	4	that	that	SCONJ
gujaf-93	90	5	financial	financial	ADJ
gujaf-93	90	6	forensics	forensic	NOUN
gujaf-93	90	7	is	be	AUX
gujaf-93	90	8	an	an	DET
gujaf-93	90	9	effective	effective	ADJ
gujaf-93	90	10	tool	tool	NOUN
gujaf-93	90	11	to	to	PART
gujaf-93	90	12	find	find	VERB
gujaf-93	90	13	fraud	fraud	NOUN
gujaf-93	90	14	if	if	SCONJ
gujaf-93	90	15	the	the	DET
gujaf-93	90	16	general	general	ADJ
gujaf-93	90	17	requirements	requirement	NOUN
gujaf-93	90	18	were	be	AUX
gujaf-93	90	19	available	available	ADJ
gujaf-93	90	20	to	to	PART
gujaf-93	90	21	prepare	prepare	VERB
gujaf-93	90	22	professional	professional	ADJ
gujaf-93	90	23	forensic	forensic	ADJ
gujaf-93	90	24	accountants	accountant	NOUN
gujaf-93	90	25	.	.	PUNCT
gujaf-93	91	1	eme	eme	NOUN
gujaf-93	91	2	et	et	PROPN
gujaf-93	91	3	al	al	PROPN
gujaf-93	91	4	.	.	PROPN
gujaf-93	91	5	,	,	PUNCT
gujaf-93	91	6	(	(	PUNCT
gujaf-93	91	7	2016	2016	NUM
gujaf-93	91	8	)	)	PUNCT
gujaf-93	91	9	investigated	investigate	VERB
gujaf-93	91	10	the	the	DET
gujaf-93	91	11	effectiveness	effectiveness	NOUN
gujaf-93	91	12	of	of	ADP
gujaf-93	91	13	the	the	DET
gujaf-93	91	14	mechanisms	mechanism	NOUN
gujaf-93	91	15	of	of	ADP
gujaf-93	91	16	fraud	fraud	NOUN
gujaf-93	91	17	prevention	prevention	NOUN
gujaf-93	91	18	and	and	CCONJ
gujaf-93	91	19	detection	detection	NOUN
gujaf-93	91	20	in	in	ADP
gujaf-93	91	21	nigeria	nigeria	PROPN
gujaf-93	91	22	.	.	PUNCT
gujaf-93	92	1	to	to	PART
gujaf-93	92	2	achieve	achieve	VERB
gujaf-93	92	3	the	the	DET
gujaf-93	92	4	study	study	NOUN
gujaf-93	92	5	’s	’s	PART
gujaf-93	92	6	objective	objective	NOUN
gujaf-93	92	7	,	,	PUNCT
gujaf-93	92	8	data	datum	NOUN
gujaf-93	92	9	was	be	AUX
gujaf-93	92	10	collected	collect	VERB
gujaf-93	92	11	from	from	ADP
gujaf-93	92	12	accounting	accounting	NOUN
gujaf-93	92	13	practitioners	practitioner	NOUN
gujaf-93	92	14	in	in	ADP
gujaf-93	92	15	nigeria	nigeria	PROPN
gujaf-93	92	16	through	through	ADP
gujaf-93	92	17	the	the	DET
gujaf-93	92	18	use	use	NOUN
gujaf-93	92	19	of	of	ADP
gujaf-93	92	20	the	the	DET
gujaf-93	92	21	survey	survey	NOUN
gujaf-93	92	22	instrument	instrument	NOUN
gujaf-93	92	23	,	,	PUNCT
gujaf-93	92	24	questionnaire	questionnaire	NOUN
gujaf-93	92	25	.	.	PUNCT
gujaf-93	93	1	the	the	DET
gujaf-93	93	2	result	result	NOUN
gujaf-93	93	3	found	find	VERB
gujaf-93	93	4	internal	internal	ADJ
gujaf-93	93	5	controls	control	NOUN
gujaf-93	93	6	,	,	PUNCT
gujaf-93	93	7	operational	operational	ADJ
gujaf-93	93	8	audits	audits	NOUN
gujaf-93	93	9	,	,	PUNCT
gujaf-93	93	10	and	and	CCONJ
gujaf-93	93	11	corporate	corporate	ADJ
gujaf-93	93	12	code	code	NOUN
gujaf-93	93	13	of	of	ADP
gujaf-93	93	14	audit	audit	NOUN
gujaf-93	93	15	,	,	PUNCT
gujaf-93	93	16	financial	financial	ADJ
gujaf-93	93	17	forensics	forensic	NOUN
gujaf-93	93	18	techniques	technique	NOUN
gujaf-93	93	19	,	,	PUNCT
gujaf-93	93	20	and	and	CCONJ
gujaf-93	93	21	many	many	ADJ
gujaf-93	93	22	other	other	ADJ
gujaf-93	93	23	fraud	fraud	NOUN
gujaf-93	93	24	prevention	prevention	NOUN
gujaf-93	93	25	and	and	CCONJ
gujaf-93	93	26	detection	detection	NOUN
gujaf-93	93	27	mechanisms	mechanism	NOUN
gujaf-93	93	28	used	use	VERB
gujaf-93	93	29	in	in	ADP
gujaf-93	93	30	nigeria	nigeria	PROPN
gujaf-93	93	31	.	.	PUNCT
gujaf-93	94	1	the	the	DET
gujaf-93	94	2	result	result	NOUN
gujaf-93	94	3	of	of	ADP
gujaf-93	94	4	the	the	DET
gujaf-93	94	5	study	study	NOUN
gujaf-93	94	6	,	,	PUNCT
gujaf-93	94	7	however	however	ADV
gujaf-93	94	8	,	,	PUNCT
gujaf-93	94	9	revealed	reveal	VERB
gujaf-93	94	10	that	that	SCONJ
gujaf-93	94	11	the	the	DET
gujaf-93	94	12	most	most	ADV
gujaf-93	94	13	effective	effective	ADJ
gujaf-93	94	14	mechanism	mechanism	NOUN
gujaf-93	94	15	is	be	AUX
gujaf-93	94	16	the	the	DET
gujaf-93	94	17	financial	financial	ADJ
gujaf-93	94	18	forensics	forensic	NOUN
gujaf-93	94	19	techniques	technique	NOUN
gujaf-93	94	20	,	,	PUNCT
gujaf-93	94	21	although	although	SCONJ
gujaf-93	94	22	the	the	DET
gujaf-93	94	23	least	least	ADJ
gujaf-93	94	24	used	use	VERB
gujaf-93	94	25	in	in	ADP
gujaf-93	94	26	nigeria	nigeria	PROPN
gujaf-93	94	27	.	.	PUNCT
gujaf-93	95	1	8	8	NUM
gujaf-93	95	2	3	3	NUM
gujaf-93	95	3	.	.	PUNCT
gujaf-93	95	4	methodology	methodology	NOUN
gujaf-93	95	5	and	and	CCONJ
gujaf-93	95	6	variable	variable	ADJ
gujaf-93	95	7	measurement	measurement	NOUN
gujaf-93	95	8	regression	regression	NOUN
gujaf-93	95	9	was	be	AUX
gujaf-93	95	10	considered	consider	VERB
gujaf-93	95	11	to	to	PART
gujaf-93	95	12	be	be	AUX
gujaf-93	95	13	the	the	DET
gujaf-93	95	14	most	most	ADV
gujaf-93	95	15	appropriate	appropriate	ADJ
gujaf-93	95	16	because	because	SCONJ
gujaf-93	95	17	the	the	DET
gujaf-93	95	18	study	study	NOUN
gujaf-93	95	19	shows	show	VERB
gujaf-93	95	20	the	the	DET
gujaf-93	95	21	combined	combined	ADJ
gujaf-93	95	22	effect	effect	NOUN
gujaf-93	95	23	of	of	ADP
gujaf-93	95	24	the	the	DET
gujaf-93	95	25	independent	independent	ADJ
gujaf-93	95	26	variables	variable	NOUN
gujaf-93	95	27	(	(	PUNCT
gujaf-93	95	28	iss	iss	PROPN
gujaf-93	95	29	,	,	PUNCT
gujaf-93	95	30	lss	lss	PROPN
gujaf-93	95	31	,	,	PUNCT
gujaf-93	95	32	and	and	CCONJ
gujaf-93	95	33	ews	ews	PROPN
gujaf-93	95	34	)	)	PUNCT
gujaf-93	95	35	against	against	ADP
gujaf-93	95	36	the	the	DET
gujaf-93	95	37	dependent	dependent	ADJ
gujaf-93	95	38	variable	variable	NOUN
gujaf-93	95	39	(	(	PUNCT
gujaf-93	95	40	frd	frd	ADJ
gujaf-93	95	41	)	)	PUNCT
gujaf-93	95	42	.	.	PUNCT
gujaf-93	96	1	the	the	DET
gujaf-93	96	2	research	research	NOUN
gujaf-93	96	3	used	use	VERB
gujaf-93	96	4	statistical	statistical	ADJ
gujaf-93	96	5	product	product	NOUN
gujaf-93	96	6	for	for	ADP
gujaf-93	96	7	services	service	NOUN
gujaf-93	96	8	solution	solution	NOUN
gujaf-93	96	9	(	(	PUNCT
gujaf-93	96	10	spss	spss	ADJ
gujaf-93	96	11	)	)	PUNCT
gujaf-93	96	12	software	software	NOUN
gujaf-93	96	13	to	to	PART
gujaf-93	96	14	conduct	conduct	VERB
gujaf-93	96	15	a	a	DET
gujaf-93	96	16	quantitative	quantitative	ADJ
gujaf-93	96	17	data	data	NOUN
gujaf-93	96	18	analysis	analysis	NOUN
gujaf-93	96	19	.	.	PUNCT
gujaf-93	97	1	e	e	X
gujaf-93	97	2	-	-	NOUN
gujaf-93	97	3	questionnaire	questionnaire	NOUN
gujaf-93	97	4	was	be	AUX
gujaf-93	97	5	used	use	VERB
gujaf-93	97	6	due	due	ADP
gujaf-93	97	7	to	to	ADP
gujaf-93	97	8	the	the	DET
gujaf-93	97	9	covid-19	covid-19	PROPN
gujaf-93	97	10	protocols	protocol	NOUN
gujaf-93	97	11	that	that	PRON
gujaf-93	97	12	were	be	AUX
gujaf-93	97	13	put	put	VERB
gujaf-93	97	14	in	in	ADP
gujaf-93	97	15	place	place	NOUN
gujaf-93	97	16	by	by	ADP
gujaf-93	97	17	the	the	DET
gujaf-93	97	18	government	government	NOUN
gujaf-93	97	19	of	of	ADP
gujaf-93	97	20	the	the	DET
gujaf-93	97	21	fedreal	fedreal	PROPN
gujaf-93	97	22	republic	republic	PROPN
gujaf-93	97	23	of	of	ADP
gujaf-93	97	24	nigeria	nigeria	PROPN
gujaf-93	97	25	,	,	PUNCT
gujaf-93	97	26	restricting	restrict	VERB
gujaf-93	97	27	movements	movement	NOUN
gujaf-93	97	28	and	and	CCONJ
gujaf-93	97	29	the	the	DET
gujaf-93	97	30	gathering	gathering	NOUN
gujaf-93	97	31	of	of	ADP
gujaf-93	97	32	individuals	individual	NOUN
gujaf-93	97	33	in	in	ADP
gujaf-93	97	34	public	public	ADJ
gujaf-93	97	35	and	and	CCONJ
gujaf-93	97	36	corporate	corporate	ADJ
gujaf-93	97	37	places	place	NOUN
gujaf-93	97	38	.	.	PUNCT
gujaf-93	98	1	this	this	DET
gujaf-93	98	2	study	study	NOUN
gujaf-93	98	3	comprised	comprise	VERB
gujaf-93	98	4	of	of	ADP
gujaf-93	98	5	the	the	DET
gujaf-93	98	6	banks	bank	NOUN
gujaf-93	98	7	listed	list	VERB
gujaf-93	98	8	on	on	ADP
gujaf-93	98	9	the	the	DET
gujaf-93	98	10	floor	floor	NOUN
gujaf-93	98	11	of	of	ADP
gujaf-93	98	12	the	the	DET
gujaf-93	98	13	nigeria	nigeria	PROPN
gujaf-93	98	14	stock	stock	PROPN
gujaf-93	98	15	exchange	exchange	PROPN
gujaf-93	98	16	as	as	ADP
gujaf-93	98	17	at	at	ADP
gujaf-93	98	18	the	the	DET
gujaf-93	98	19	31	31	NUM
gujaf-93	98	20	th	th	NUM
gujaf-93	98	21	of	of	ADP
gujaf-93	98	22	december	december	PROPN
gujaf-93	98	23	,	,	PUNCT
gujaf-93	98	24	2020	2020	NUM
gujaf-93	98	25	.	.	PUNCT
gujaf-93	99	1	due	due	ADP
gujaf-93	99	2	to	to	ADP
gujaf-93	99	3	the	the	DET
gujaf-93	99	4	inability	inability	NOUN
gujaf-93	99	5	of	of	ADP
gujaf-93	99	6	the	the	DET
gujaf-93	99	7	researcher	researcher	NOUN
gujaf-93	99	8	to	to	PART
gujaf-93	99	9	obtain	obtain	VERB
gujaf-93	99	10	the	the	DET
gujaf-93	99	11	exact	exact	ADJ
gujaf-93	99	12	number	number	NOUN
gujaf-93	99	13	of	of	ADP
gujaf-93	99	14	the	the	DET
gujaf-93	99	15	management	management	NOUN
gujaf-93	99	16	staff	staff	NOUN
gujaf-93	99	17	of	of	ADP
gujaf-93	99	18	ecobank	ecobank	PROPN
gujaf-93	99	19	plc	plc	PROPN
gujaf-93	99	20	and	and	CCONJ
gujaf-93	99	21	first	first	PROPN
gujaf-93	99	22	bank	bank	PROPN
gujaf-93	99	23	plc	plc	PROPN
gujaf-93	99	24	as	as	ADP
gujaf-93	99	25	at	at	ADP
gujaf-93	99	26	the	the	DET
gujaf-93	99	27	time	time	NOUN
gujaf-93	99	28	of	of	ADP
gujaf-93	99	29	this	this	DET
gujaf-93	99	30	study	study	NOUN
gujaf-93	99	31	,	,	PUNCT
gujaf-93	99	32	these	these	DET
gujaf-93	99	33	banks	bank	NOUN
gujaf-93	99	34	were	be	AUX
gujaf-93	99	35	filtered	filter	VERB
gujaf-93	99	36	out	out	ADP
gujaf-93	99	37	.	.	PUNCT
gujaf-93	100	1	the	the	DET
gujaf-93	100	2	total	total	ADJ
gujaf-93	100	3	population	population	NOUN
gujaf-93	100	4	for	for	ADP
gujaf-93	100	5	this	this	DET
gujaf-93	100	6	study	study	NOUN
gujaf-93	100	7	consists	consist	VERB
gujaf-93	100	8	of	of	ADP
gujaf-93	100	9	619	619	NUM
gujaf-93	100	10	top	top	ADJ
gujaf-93	100	11	management	management	NOUN
gujaf-93	100	12	staff	staff	NOUN
gujaf-93	100	13	,	,	PUNCT
gujaf-93	100	14	disclosed	disclose	VERB
gujaf-93	100	15	in	in	ADP
gujaf-93	100	16	the	the	DET
gujaf-93	100	17	annual	annual	ADJ
gujaf-93	100	18	reports	report	NOUN
gujaf-93	100	19	of	of	ADP
gujaf-93	100	20	12	12	NUM
gujaf-93	100	21	out	out	ADP
gujaf-93	100	22	of	of	ADP
gujaf-93	100	23	14	14	NUM
gujaf-93	100	24	listed	list	VERB
gujaf-93	100	25	deposit	deposit	NOUN
gujaf-93	100	26	money	money	NOUN
gujaf-93	100	27	banks	bank	NOUN
gujaf-93	100	28	considered	consider	VERB
gujaf-93	100	29	in	in	ADP
gujaf-93	100	30	this	this	DET
gujaf-93	100	31	study	study	NOUN
gujaf-93	100	32	.	.	PUNCT
gujaf-93	101	1	sample	sample	NOUN
gujaf-93	101	2	size	size	NOUN
gujaf-93	101	3	of	of	ADP
gujaf-93	101	4	242	242	NUM
gujaf-93	101	5	respondents	respondent	NOUN
gujaf-93	101	6	comprising	comprising	NOUN
gujaf-93	101	7	of	of	ADP
gujaf-93	101	8	the	the	DET
gujaf-93	101	9	management	management	NOUN
gujaf-93	101	10	staff	staff	NOUN
gujaf-93	101	11	of	of	ADP
gujaf-93	101	12	the	the	DET
gujaf-93	101	13	internal	internal	PROPN
gujaf-93	101	14	control	control	PROPN
gujaf-93	101	15	department	department	PROPN
gujaf-93	101	16	,	,	PUNCT
gujaf-93	101	17	antifraud	antifraud	PROPN
gujaf-93	101	18	unit	unit	PROPN
gujaf-93	101	19	,	,	PUNCT
gujaf-93	101	20	internal	internal	ADJ
gujaf-93	101	21	audit	audit	NOUN
gujaf-93	101	22	department	department	NOUN
gujaf-93	101	23	and	and	CCONJ
gujaf-93	101	24	the	the	DET
gujaf-93	101	25	compliance	compliance	NOUN
gujaf-93	101	26	department	department	NOUN
gujaf-93	101	27	.	.	PUNCT
gujaf-93	102	1	response	response	NOUN
gujaf-93	102	2	were	be	AUX
gujaf-93	102	3	gathered	gather	VERB
gujaf-93	102	4	using	use	VERB
gujaf-93	102	5	a	a	DET
gujaf-93	102	6	5	5	NUM
gujaf-93	102	7	-	-	PUNCT
gujaf-93	102	8	point	point	NOUN
gujaf-93	102	9	likert	likert	ADJ
gujaf-93	102	10	scale	scale	NOUN
gujaf-93	102	11	consisting	consist	VERB
gujaf-93	102	12	of	of	ADP
gujaf-93	102	13	strongly	strongly	ADV
gujaf-93	102	14	agree	agree	VERB
gujaf-93	102	15	(	(	PUNCT
gujaf-93	102	16	sa	sa	PROPN
gujaf-93	102	17	)	)	PUNCT
gujaf-93	102	18	,	,	PUNCT
gujaf-93	102	19	agree	agree	VERB
gujaf-93	102	20	(	(	PUNCT
gujaf-93	102	21	a	a	NOUN
gujaf-93	102	22	)	)	PUNCT
gujaf-93	102	23	,	,	PUNCT
gujaf-93	102	24	undecided	undecided	ADJ
gujaf-93	102	25	(	(	PUNCT
gujaf-93	102	26	ud	ud	INTJ
gujaf-93	102	27	)	)	PUNCT
gujaf-93	102	28	,	,	PUNCT
gujaf-93	102	29	disagree	disagree	VERB
gujaf-93	102	30	(	(	PUNCT
gujaf-93	102	31	d	d	NOUN
gujaf-93	102	32	)	)	PUNCT
gujaf-93	102	33	and	and	CCONJ
gujaf-93	102	34	strongly	strongly	ADV
gujaf-93	102	35	disagree	disagree	VERB
gujaf-93	102	36	(	(	PUNCT
gujaf-93	102	37	sd	sd	NOUN
gujaf-93	102	38	)	)	PUNCT
gujaf-93	102	39	.	.	PUNCT
gujaf-93	103	1	the	the	DET
gujaf-93	103	2	taro	taro	NOUN
gujaf-93	103	3	yamane	yamane	ADJ
gujaf-93	103	4	formula	formula	NOUN
gujaf-93	103	5	was	be	AUX
gujaf-93	103	6	used	use	VERB
gujaf-93	103	7	to	to	PART
gujaf-93	103	8	calculate	calculate	VERB
gujaf-93	103	9	the	the	DET
gujaf-93	103	10	total	total	ADJ
gujaf-93	103	11	sample	sample	NOUN
gujaf-93	103	12	size	size	NOUN
gujaf-93	103	13	for	for	ADP
gujaf-93	103	14	this	this	DET
gujaf-93	103	15	study	study	NOUN
gujaf-93	103	16	:	:	PUNCT
gujaf-93	103	17	-----------------------------------(1	-----------------------------------(1	X
gujaf-93	103	18	)	)	PUNCT
gujaf-93	103	19	where	where	SCONJ
gujaf-93	103	20	n	n	NOUN
gujaf-93	103	21	=	=	SYM
gujaf-93	103	22	desired	desire	VERB
gujaf-93	103	23	sample	sample	NOUN
gujaf-93	103	24	size	size	NOUN
gujaf-93	103	25	n	n	NOUN
gujaf-93	103	26	=	=	NOUN
gujaf-93	103	27	population	population	NOUN
gujaf-93	103	28	of	of	ADP
gujaf-93	103	29	the	the	DET
gujaf-93	103	30	study	study	NOUN
gujaf-93	103	31	e	e	NOUN
gujaf-93	103	32	=	=	NOUN
gujaf-93	103	33	precision	precision	NOUN
gujaf-93	103	34	of	of	ADP
gujaf-93	103	35	sampling	sample	VERB
gujaf-93	103	36	error	error	NOUN
gujaf-93	103	37	(	(	PUNCT
gujaf-93	103	38	0.05	0.05	NUM
gujaf-93	103	39	)	)	PUNCT
gujaf-93	103	40	therefore	therefore	ADV
gujaf-93	103	41	:	:	PUNCT
gujaf-93	103	42	n	n	PROPN
gujaf-93	103	43	=	=	SYM
gujaf-93	103	44	619	619	NUM
gujaf-93	103	45	1	1	NUM
gujaf-93	104	1	+	+	NUM
gujaf-93	104	2	619	619	NUM
gujaf-93	104	3	(	(	PUNCT
gujaf-93	104	4	0.05	0.05	NUM
gujaf-93	104	5	)	)	SYM
gujaf-93	104	6	2	2	NUM
gujaf-93	104	7	-------------------(2	-------------------(2	NOUN
gujaf-93	104	8	)	)	PUNCT
gujaf-93	104	9	619	619	NUM
gujaf-93	104	10	1	1	NUM
gujaf-93	104	11	+	+	CCONJ
gujaf-93	104	12	1.5475	1.5475	NUM
gujaf-93	104	13	=	=	SYM
gujaf-93	104	14	242.9822	242.9822	NUM
gujaf-93	104	15	.	.	PUNCT
gujaf-93	105	1	however	however	ADV
gujaf-93	105	2	,	,	PUNCT
gujaf-93	105	3	to	to	PART
gujaf-93	105	4	compensate	compensate	VERB
gujaf-93	105	5	for	for	ADP
gujaf-93	105	6	non	non	ADJ
gujaf-93	105	7	-	-	ADJ
gujaf-93	105	8	response	response	ADJ
gujaf-93	105	9	probability	probability	NOUN
gujaf-93	105	10	;	;	PUNCT
gujaf-93	105	11	30	30	NUM
gujaf-93	105	12	%	%	NOUN
gujaf-93	105	13	of	of	ADP
gujaf-93	105	14	the	the	DET
gujaf-93	105	15	sample	sample	NOUN
gujaf-93	105	16	was	be	AUX
gujaf-93	105	17	added	add	VERB
gujaf-93	105	18	to	to	ADP
gujaf-93	105	19	the	the	DET
gujaf-93	105	20	study	study	NOUN
gujaf-93	105	21	sample	sample	NOUN
gujaf-93	105	22	to	to	PART
gujaf-93	105	23	increase	increase	VERB
gujaf-93	105	24	the	the	DET
gujaf-93	105	25	sample	sample	NOUN
gujaf-93	105	26	base	base	NOUN
gujaf-93	105	27	as	as	SCONJ
gujaf-93	105	28	suggested	suggest	VERB
gujaf-93	105	29	by	by	ADP
gujaf-93	105	30	bassey	bassey	NOUN
gujaf-93	105	31	,	,	PUNCT
gujaf-93	105	32	(	(	PUNCT
gujaf-93	105	33	2018	2018	NUM
gujaf-93	105	34	)	)	PUNCT
gujaf-93	105	35	.	.	PUNCT
gujaf-93	106	1	therefore	therefore	ADV
gujaf-93	106	2	30	30	NUM
gujaf-93	106	3	%	%	NOUN
gujaf-93	106	4	of	of	ADP
gujaf-93	106	5	242	242	NUM
gujaf-93	106	6	=	=	SYM
gujaf-93	106	7	72	72	NUM
gujaf-93	106	8	.	.	PUNCT
gujaf-93	107	1	hence	hence	ADV
gujaf-93	107	2	the	the	DET
gujaf-93	107	3	sample	sample	NOUN
gujaf-93	107	4	size	size	NOUN
gujaf-93	107	5	is	be	AUX
gujaf-93	107	6	given	give	VERB
gujaf-93	107	7	as	as	ADP
gujaf-93	107	8	n	n	NOUN
gujaf-93	107	9	=	=	NOUN
gujaf-93	107	10	242	242	NUM
gujaf-93	107	11	+	+	CCONJ
gujaf-93	107	12	72	72	NUM
gujaf-93	107	13	=	=	SYM
gujaf-93	107	14	314	314	NUM
gujaf-93	107	15	n	n	NOUN
gujaf-93	107	16	=	=	SYM
gujaf-93	107	17	314	314	NUM
gujaf-93	107	18	.	.	PUNCT
gujaf-93	108	1	all	all	DET
gujaf-93	108	2	decimal	decimal	ADJ
gujaf-93	108	3	places	place	NOUN
gujaf-93	108	4	were	be	AUX
gujaf-93	108	5	ignored	ignore	VERB
gujaf-93	108	6	,	,	PUNCT
gujaf-93	108	7	reason	reason	NOUN
gujaf-93	108	8	being	be	AUX
gujaf-93	108	9	that	that	SCONJ
gujaf-93	108	10	scientifically	scientifically	ADV
gujaf-93	108	11	,	,	PUNCT
gujaf-93	108	12	there	there	PRON
gujaf-93	108	13	’s	’	VERB
gujaf-93	108	14	no	no	DET
gujaf-93	108	15	such	such	ADJ
gujaf-93	108	16	thing	thing	NOUN
gujaf-93	108	17	as	as	ADP
gujaf-93	108	18	a	a	DET
gujaf-93	108	19	fractional	fractional	ADJ
gujaf-93	108	20	human	human	ADJ
gujaf-93	108	21	being	being	NOUN
gujaf-93	108	22	.	.	PUNCT
gujaf-93	109	1	table	table	NOUN
gujaf-93	109	2	1	1	NUM
gujaf-93	109	3	:	:	PUNCT
gujaf-93	109	4	population	population	NOUN
gujaf-93	109	5	and	and	CCONJ
gujaf-93	109	6	sample	sample	NOUN
gujaf-93	109	7	size	size	NOUN
gujaf-93	109	8	s	s	PROPN
gujaf-93	109	9	/	/	SYM
gujaf-93	109	10	n	n	CCONJ
gujaf-93	109	11	bank	bank	NOUN
gujaf-93	109	12	names	name	NOUN
gujaf-93	109	13	top	top	ADJ
gujaf-93	109	14	management	management	NOUN
gujaf-93	109	15	(	(	PUNCT
gujaf-93	109	16	target	target	NOUN
gujaf-93	109	17	population	population	NOUN
gujaf-93	109	18	)	)	PUNCT
gujaf-93	109	19	sample	sample	NOUN
gujaf-93	109	20	size	size	NOUN
gujaf-93	109	21	allocation	allocation	NOUN
gujaf-93	109	22	1	1	NUM
gujaf-93	109	23	access	access	PROPN
gujaf-93	109	24	bank	bank	PROPN
gujaf-93	109	25	plc	plc	PROPN
gujaf-93	109	26	60	60	NUM
gujaf-93	109	27	31	31	NUM
gujaf-93	109	28	2	2	NUM
gujaf-93	109	29	fcmb	fcmb	PROPN
gujaf-93	109	30	plc	plc	PROPN
gujaf-93	109	31	66	66	NUM
gujaf-93	109	32	34	34	NUM
gujaf-93	109	33	3	3	NUM
gujaf-93	109	34	fidelity	fidelity	PROPN
gujaf-93	109	35	bank	bank	PROPN
gujaf-93	109	36	plc	plc	PROPN
gujaf-93	109	37	44	44	NUM
gujaf-93	109	38	22	22	NUM
gujaf-93	109	39	9	9	NUM
gujaf-93	109	40	4	4	NUM
gujaf-93	109	41	gtb	gtb	NOUN
gujaf-93	109	42	plc	plc	PROPN
gujaf-93	109	43	56	56	NUM
gujaf-93	109	44	28	28	NUM
gujaf-93	109	45	5	5	NUM
gujaf-93	109	46	jaiz	jaiz	PROPN
gujaf-93	109	47	bank	bank	NOUN
gujaf-93	109	48	10	10	NUM
gujaf-93	109	49	5	5	NUM
gujaf-93	109	50	6	6	NUM
gujaf-93	109	51	stanbic	stanbic	ADJ
gujaf-93	109	52	ibtc	ibtc	ADJ
gujaf-93	109	53	bank	bank	NOUN
gujaf-93	109	54	80	80	NUM
gujaf-93	109	55	40	40	NUM
gujaf-93	109	56	7	7	NUM
gujaf-93	109	57	sterling	sterling	PROPN
gujaf-93	109	58	bank	bank	PROPN
gujaf-93	109	59	plc	plc	PROPN
gujaf-93	109	60	48	48	NUM
gujaf-93	109	61	25	25	NUM
gujaf-93	109	62	8	8	NUM
gujaf-93	109	63	united	united	PROPN
gujaf-93	109	64	bank	bank	PROPN
gujaf-93	109	65	for	for	ADP
gujaf-93	109	66	africa	africa	PROPN
gujaf-93	109	67	99	99	NUM
gujaf-93	109	68	50	50	NUM
gujaf-93	109	69	9	9	NUM
gujaf-93	109	70	union	union	PROPN
gujaf-93	109	71	bank	bank	PROPN
gujaf-93	109	72	plc	plc	PROPN
gujaf-93	109	73	40	40	NUM
gujaf-93	109	74	20	20	NUM
gujaf-93	109	75	10	10	NUM
gujaf-93	109	76	unity	unity	PROPN
gujaf-93	109	77	bank	bank	PROPN
gujaf-93	109	78	plc	plc	PROPN
gujaf-93	109	79	29	29	NUM
gujaf-93	109	80	15	15	NUM
gujaf-93	109	81	11	11	NUM
gujaf-93	109	82	wema	wema	PROPN
gujaf-93	109	83	bank	bank	PROPN
gujaf-93	109	84	plc	plc	PROPN
gujaf-93	109	85	28	28	NUM
gujaf-93	109	86	14	14	NUM
gujaf-93	109	87	12	12	NUM
gujaf-93	109	88	zenith	zenith	PROPN
gujaf-93	109	89	bank	bank	PROPN
gujaf-93	109	90	plc	plc	PROPN
gujaf-93	109	91	59	59	NUM
gujaf-93	109	92	30	30	NUM
gujaf-93	109	93	total	total	NOUN
gujaf-93	109	94	619	619	NUM
gujaf-93	109	95	314	314	NUM
gujaf-93	109	96	source	source	NOUN
gujaf-93	109	97	:	:	PUNCT
gujaf-93	109	98	researcher	researcher	NOUN
gujaf-93	109	99	’s	’s	PART
gujaf-93	109	100	compilation	compilation	NOUN
gujaf-93	109	101	,	,	PUNCT
gujaf-93	109	102	2021	2021	NUM
gujaf-93	109	103	this	this	DET
gujaf-93	109	104	study	study	NOUN
gujaf-93	109	105	adopted	adopt	VERB
gujaf-93	109	106	the	the	DET
gujaf-93	109	107	following	follow	VERB
gujaf-93	109	108	proxies	proxy	NOUN
gujaf-93	109	109	and	and	CCONJ
gujaf-93	109	110	regression	regression	NOUN
gujaf-93	109	111	models	model	NOUN
gujaf-93	109	112	from	from	ADP
gujaf-93	109	113	ehioghiren	ehioghiren	PROPN
gujaf-93	109	114	and	and	CCONJ
gujaf-93	109	115	atu	atu	PROPN
gujaf-93	109	116	(	(	PUNCT
gujaf-93	109	117	2016	2016	NUM
gujaf-93	109	118	)	)	PUNCT
gujaf-93	109	119	,	,	PUNCT
gujaf-93	109	120	dada	dada	NOUN
gujaf-93	109	121	,	,	PUNCT
gujaf-93	109	122	owolabi	owolabi	NOUN
gujaf-93	109	123	and	and	CCONJ
gujaf-93	109	124	okwu	okwu	NOUN
gujaf-93	109	125	(	(	PUNCT
gujaf-93	109	126	2013	2013	NUM
gujaf-93	109	127	)	)	PUNCT
gujaf-93	109	128	.	.	PUNCT
gujaf-93	110	1	the	the	DET
gujaf-93	110	2	mathematical	mathematical	ADJ
gujaf-93	110	3	expression	expression	NOUN
gujaf-93	110	4	is	be	AUX
gujaf-93	110	5	given	give	VERB
gujaf-93	110	6	as	as	ADP
gujaf-93	110	7	:	:	PUNCT
gujaf-93	110	8	y	y	PROPN
gujaf-93	110	9	=	=	SYM
gujaf-93	110	10	f(x	f(x	PROPN
gujaf-93	110	11	)	)	PUNCT
gujaf-93	110	12	----------------------------------------------------i	----------------------------------------------------i	VERB
gujaf-93	111	1	hence	hence	ADV
gujaf-93	111	2	,	,	PUNCT
gujaf-93	111	3	the	the	DET
gujaf-93	111	4	mathematical	mathematical	ADJ
gujaf-93	111	5	expression	expression	NOUN
gujaf-93	111	6	was	be	AUX
gujaf-93	111	7	substituted	substitute	VERB
gujaf-93	111	8	to	to	PART
gujaf-93	111	9	suit	suit	VERB
gujaf-93	111	10	this	this	DET
gujaf-93	111	11	study	study	NOUN
gujaf-93	111	12	aas	aas	PROPN
gujaf-93	111	13	follows	follow	VERB
gujaf-93	111	14	:	:	PUNCT
gujaf-93	111	15	frd	frd	ADJ
gujaf-93	111	16	=	=	PUNCT
gujaf-93	112	1	f(ff)---------------------------------------ii	f(ff)---------------------------------------ii	PROPN
gujaf-93	112	2	where	where	SCONJ
gujaf-93	112	3	:	:	PUNCT
gujaf-93	112	4	ff	ff	NOUN
gujaf-93	112	5	=	=	NOUN
gujaf-93	112	6	financial	financial	ADJ
gujaf-93	112	7	forensic	forensic	ADJ
gujaf-93	112	8	frd	frd	ADJ
gujaf-93	112	9	=	=	NOUN
gujaf-93	112	10	fraud	fraud	NOUN
gujaf-93	112	11	deterrence	deterrence	NOUN
gujaf-93	112	12	y	y	PROPN
gujaf-93	112	13	=	=	PUNCT
gujaf-93	112	14	fraud	fraud	NOUN
gujaf-93	112	15	deterrence	deterrence	NOUN
gujaf-93	112	16	(	(	PUNCT
gujaf-93	112	17	dependent	dependent	ADJ
gujaf-93	112	18	variable	variable	NOUN
gujaf-93	112	19	)	)	PUNCT
gujaf-93	112	20	and	and	CCONJ
gujaf-93	112	21	x	x	X
gujaf-93	112	22	=	=	SYM
gujaf-93	112	23	financial	financial	ADJ
gujaf-93	112	24	forensics	forensic	NOUN
gujaf-93	112	25	(	(	PUNCT
gujaf-93	112	26	independent	independent	ADJ
gujaf-93	112	27	variable	variable	NOUN
gujaf-93	112	28	)	)	PUNCT
gujaf-93	112	29	x	x	X
gujaf-93	113	1	=	=	PUNCT
gujaf-93	113	2	(	(	PUNCT
gujaf-93	113	3	x1	x1	PROPN
gujaf-93	113	4	,	,	PUNCT
gujaf-93	113	5	x2	x2	PROPN
gujaf-93	113	6	,	,	PUNCT
gujaf-93	113	7	x3	x3	ADJ
gujaf-93	113	8	,	,	PUNCT
gujaf-93	113	9	)	)	PUNCT
gujaf-93	113	10	where	where	SCONJ
gujaf-93	113	11	:	:	PUNCT
gujaf-93	113	12	x1	x1	PROPN
gujaf-93	113	13	=	=	PUNCT
gujaf-93	113	14	expert	expert	ADJ
gujaf-93	113	15	witness	witness	NOUN
gujaf-93	113	16	saervice	saervice	NOUN
gujaf-93	113	17	(	(	PUNCT
gujaf-93	113	18	ews	ews	PROPN
gujaf-93	113	19	)	)	PUNCT
gujaf-93	113	20	x2	x2	NOUN
gujaf-93	114	1	=	=	PUNCT
gujaf-93	114	2	investigative	investigative	ADJ
gujaf-93	114	3	accounting	accounting	NOUN
gujaf-93	114	4	service	service	NOUN
gujaf-93	114	5	(	(	PUNCT
gujaf-93	114	6	iss	iss	PROPN
gujaf-93	114	7	)	)	PUNCT
gujaf-93	114	8	x3	x3	NOUN
gujaf-93	114	9	=	=	SYM
gujaf-93	114	10	litigation	litigation	NOUN
gujaf-93	114	11	support	support	NOUN
gujaf-93	114	12	service(lss	service(lss	ADJ
gujaf-93	114	13	)	)	PUNCT
gujaf-93	114	14	functional	functional	ADJ
gujaf-93	114	15	relationship	relationship	NOUN
gujaf-93	114	16	frd	frd	ADJ
gujaf-93	114	17	=	=	PUNCT
gujaf-93	114	18	f(ff)	f(ff)	PROPN
gujaf-93	114	19	…	…	X
gujaf-93	114	20	…	…	PUNCT
gujaf-93	114	21	…	…	PUNCT
gujaf-93	114	22	…	…	PUNCT
gujaf-93	114	23	…	…	PUNCT
gujaf-93	114	24	…	…	PUNCT
gujaf-93	114	25	…	…	PUNCT
gujaf-93	114	26	…	…	PUNCT
gujaf-93	114	27	…	…	PUNCT
gujaf-93	114	28	…	…	PUNCT
gujaf-93	114	29	…	…	PUNCT
gujaf-93	114	30	…	…	SYM
gujaf-93	114	31	.	.	NUM
gujaf-93	114	32	…	…	PUNCT
gujaf-93	114	33	…	…	PUNCT
gujaf-93	114	34	…	…	PUNCT
gujaf-93	114	35	…	…	PUNCT
gujaf-93	114	36	…	…	PUNCT
gujaf-93	114	37	…	…	PUNCT
gujaf-93	114	38	…	…	PUNCT
gujaf-93	114	39	…	…	PUNCT
gujaf-93	114	40	…	…	PUNCT
gujaf-93	114	41	…	…	PUNCT
gujaf-93	114	42	.iii	.iii	PUNCT
gujaf-93	114	43	frd	frd	ADJ
gujaf-93	114	44	=	=	PUNCT
gujaf-93	114	45	β0	β0	NOUN
gujaf-93	115	1	+	+	CCONJ
gujaf-93	116	1	β1	β1	PROPN
gujaf-93	116	2	ews	ews	PROPN
gujaf-93	116	3	+	+	CCONJ
gujaf-93	116	4	β2	β2	PROPN
gujaf-93	116	5	iss	iss	PROPN
gujaf-93	116	6	+	+	CCONJ
gujaf-93	116	7	β3	β3	VERB
gujaf-93	116	8	lss	lss	PROPN
gujaf-93	116	9	+	+	CCONJ
gujaf-93	116	10	μ	μ	PROPN
gujaf-93	116	11	…	…	PUNCT
gujaf-93	116	12	…	…	PUNCT
gujaf-93	116	13	…	…	PUNCT
gujaf-93	116	14	…	…	SYM
gujaf-93	116	15	.	.	PUNCT
gujaf-93	116	16	…	…	PUNCT
gujaf-93	116	17	……	……	NOUN
gujaf-93	116	18	……	……	NOUN
gujaf-93	116	19	..	..	PUNCT
gujaf-93	116	20	iv	iv	NUM
gujaf-93	116	21	4	4	NUM
gujaf-93	116	22	.	.	PUNCT
gujaf-93	116	23	results	result	NOUN
gujaf-93	116	24	and	and	CCONJ
gujaf-93	116	25	discussion	discussion	NOUN
gujaf-93	116	26	of	of	ADP
gujaf-93	116	27	findings	finding	NOUN
gujaf-93	116	28	the	the	DET
gujaf-93	116	29	gender	gender	NOUN
gujaf-93	116	30	,	,	PUNCT
gujaf-93	116	31	age	age	NOUN
gujaf-93	116	32	,	,	PUNCT
gujaf-93	116	33	educational	educational	ADJ
gujaf-93	116	34	qualification	qualification	NOUN
gujaf-93	116	35	,	,	PUNCT
gujaf-93	116	36	professional	professional	ADJ
gujaf-93	116	37	qualification	qualification	NOUN
gujaf-93	116	38	,	,	PUNCT
gujaf-93	116	39	and	and	CCONJ
gujaf-93	116	40	length	length	NOUN
gujaf-93	116	41	of	of	ADP
gujaf-93	116	42	service	service	NOUN
gujaf-93	116	43	of	of	ADP
gujaf-93	116	44	respondents	respondent	NOUN
gujaf-93	116	45	were	be	AUX
gujaf-93	116	46	stated	state	VERB
gujaf-93	116	47	in	in	ADP
gujaf-93	116	48	the	the	DET
gujaf-93	116	49	section	section	NOUN
gujaf-93	116	50	.	.	PUNCT
gujaf-93	117	1	multiple	multiple	ADJ
gujaf-93	117	2	linear	linear	PROPN
gujaf-93	117	3	regression	regression	NOUN
gujaf-93	117	4	was	be	AUX
gujaf-93	117	5	used	use	VERB
gujaf-93	117	6	to	to	PART
gujaf-93	117	7	evaluate	evaluate	VERB
gujaf-93	117	8	hypotheses	hypothesis	NOUN
gujaf-93	117	9	.	.	PUNCT
gujaf-93	118	1	316	316	NUM
gujaf-93	118	2	questionnaires	questionnaire	NOUN
gujaf-93	118	3	links	link	NOUN
gujaf-93	118	4	were	be	AUX
gujaf-93	118	5	shared	share	VERB
gujaf-93	118	6	,	,	PUNCT
gujaf-93	118	7	with	with	ADP
gujaf-93	118	8	242	242	NUM
gujaf-93	118	9	completed	complete	VERB
gujaf-93	118	10	responded	respond	VERB
gujaf-93	118	11	to	to	ADP
gujaf-93	118	12	.	.	PUNCT
gujaf-93	119	1	this	this	PRON
gujaf-93	119	2	equates	equate	VERB
gujaf-93	119	3	to	to	ADP
gujaf-93	119	4	76	76	NUM
gujaf-93	119	5	%	%	NOUN
gujaf-93	119	6	response	response	NOUN
gujaf-93	119	7	rate	rate	NOUN
gujaf-93	119	8	.	.	PUNCT
gujaf-93	120	1	manning	man	VERB
gujaf-93	120	2	(	(	PUNCT
gujaf-93	120	3	2010	2010	NUM
gujaf-93	120	4	)	)	PUNCT
gujaf-93	120	5	noted	note	VERB
gujaf-93	120	6	that	that	SCONJ
gujaf-93	120	7	for	for	ADP
gujaf-93	120	8	analysis	analysis	NOUN
gujaf-93	120	9	and	and	CCONJ
gujaf-93	120	10	publication	publication	NOUN
gujaf-93	120	11	,	,	PUNCT
gujaf-93	120	12	50	50	NUM
gujaf-93	120	13	%	%	NOUN
gujaf-93	120	14	return	return	NOUN
gujaf-93	120	15	rates	rate	NOUN
gujaf-93	120	16	are	be	AUX
gujaf-93	120	17	reasonable	reasonable	ADJ
gujaf-93	120	18	,	,	PUNCT
gujaf-93	120	19	60	60	NUM
gujaf-93	120	20	%	%	NOUN
gujaf-93	120	21	is	be	AUX
gujaf-93	120	22	fine	fine	ADJ
gujaf-93	120	23	,	,	PUNCT
gujaf-93	120	24	and	and	CCONJ
gujaf-93	120	25	70	70	NUM
gujaf-93	120	26	%	%	NOUN
gujaf-93	120	27	is	be	AUX
gujaf-93	120	28	very	very	ADV
gujaf-93	120	29	good	good	ADJ
gujaf-93	120	30	.	.	PUNCT
gujaf-93	121	1	a	a	DET
gujaf-93	121	2	response	response	NOUN
gujaf-93	121	3	rate	rate	NOUN
gujaf-93	121	4	of	of	ADP
gujaf-93	121	5	76	76	NUM
gujaf-93	121	6	%	%	NOUN
gujaf-93	121	7	for	for	ADP
gujaf-93	121	8	this	this	DET
gujaf-93	121	9	study	study	NOUN
gujaf-93	121	10	is	be	AUX
gujaf-93	121	11	deemed	deem	VERB
gujaf-93	121	12	appropriate	appropriate	ADJ
gujaf-93	121	13	for	for	ADP
gujaf-93	121	14	making	make	VERB
gujaf-93	121	15	inferences	inference	NOUN
gujaf-93	121	16	and	and	CCONJ
gujaf-93	121	17	drawing	draw	VERB
gujaf-93	121	18	conclusions	conclusion	NOUN
gujaf-93	121	19	based	base	VERB
gujaf-93	121	20	on	on	ADP
gujaf-93	121	21	these	these	DET
gujaf-93	121	22	assertions	assertion	NOUN
gujaf-93	121	23	from	from	ADP
gujaf-93	121	24	renowned	renowned	ADJ
gujaf-93	121	25	scholars	scholar	NOUN
gujaf-93	121	26	.	.	PUNCT
gujaf-93	122	1	10	10	NUM
gujaf-93	122	2	table	table	NOUN
gujaf-93	122	3	2	2	NUM
gujaf-93	122	4	:	:	PUNCT
gujaf-93	122	5	distribution	distribution	NOUN
gujaf-93	122	6	of	of	ADP
gujaf-93	122	7	questionnaire	questionnaire	NOUN
gujaf-93	122	8	/	/	SYM
gujaf-93	122	9	response	response	NOUN
gujaf-93	122	10	rate	rate	NOUN
gujaf-93	122	11	categories	category	NOUN
gujaf-93	122	12	frequency	frequency	VERB
gujaf-93	122	13	percentage	percentage	NOUN
gujaf-93	122	14	%	%	NOUN
gujaf-93	122	15	no	no	PROPN
gujaf-93	122	16	of	of	ADP
gujaf-93	122	17	questionnaires	questionnaire	NOUN
gujaf-93	122	18	distributed	distribute	VERB
gujaf-93	122	19	316	316	NUM
gujaf-93	122	20	100	100	NUM
gujaf-93	122	21	no	no	PRON
gujaf-93	122	22	of	of	ADP
gujaf-93	122	23	questionnaires	questionnaire	NOUN
gujaf-93	122	24	returned	return	VERB
gujaf-93	122	25	242	242	NUM
gujaf-93	122	26	76.58	76.58	NUM
gujaf-93	122	27	no	no	NOUN
gujaf-93	122	28	of	of	ADP
gujaf-93	122	29	questionnaire	questionnaire	NOUN
gujaf-93	122	30	not	not	PART
gujaf-93	122	31	returned	return	VERB
gujaf-93	122	32	74	74	NUM
gujaf-93	122	33	23.41	23.41	NUM
gujaf-93	122	34	invalid	invalid	ADJ
gujaf-93	122	35	questionnaire	questionnaire	NOUN
gujaf-93	122	36	return	return	VERB
gujaf-93	122	37	3	3	NUM
gujaf-93	122	38	0.94	0.94	NUM
gujaf-93	122	39	valid	valid	ADJ
gujaf-93	122	40	questionnaire	questionnaire	NOUN
gujaf-93	122	41	return	return	VERB
gujaf-93	122	42	239	239	NUM
gujaf-93	122	43	75.63	75.63	NUM
gujaf-93	122	44	source	source	NOUN
gujaf-93	122	45	:	:	PUNCT
gujaf-93	122	46	field	field	NOUN
gujaf-93	122	47	survey	survey	NOUN
gujaf-93	122	48	,	,	PUNCT
gujaf-93	122	49	2021	2021	NUM
gujaf-93	122	50	as	as	SCONJ
gujaf-93	122	51	shown	show	VERB
gujaf-93	122	52	in	in	ADP
gujaf-93	122	53	table	table	NOUN
gujaf-93	122	54	2	2	NUM
gujaf-93	122	55	,	,	PUNCT
gujaf-93	122	56	that	that	SCONJ
gujaf-93	122	57	the	the	DET
gujaf-93	122	58	number	number	NOUN
gujaf-93	122	59	of	of	ADP
gujaf-93	122	60	questionnaires	questionnaire	NOUN
gujaf-93	122	61	distributed	distribute	VERB
gujaf-93	122	62	by	by	ADP
gujaf-93	122	63	the	the	DET
gujaf-93	122	64	researcher	researcher	NOUN
gujaf-93	122	65	to	to	ADP
gujaf-93	122	66	the	the	DET
gujaf-93	122	67	respondents	respondent	NOUN
gujaf-93	122	68	’	'	PUNCT
gujaf-93	122	69	amounted	amount	VERB
gujaf-93	122	70	to	to	ADP
gujaf-93	122	71	316	316	NUM
gujaf-93	122	72	questionnaires	questionnaire	NOUN
gujaf-93	122	73	.	.	PUNCT
gujaf-93	123	1	among	among	ADP
gujaf-93	123	2	which	which	PRON
gujaf-93	123	3	,	,	PUNCT
gujaf-93	123	4	242	242	NUM
gujaf-93	123	5	questionnaires	questionnaire	NOUN
gujaf-93	123	6	replies	reply	NOUN
gujaf-93	123	7	were	be	AUX
gujaf-93	123	8	returned	return	VERB
gujaf-93	123	9	and	and	CCONJ
gujaf-93	123	10	the	the	DET
gujaf-93	123	11	researcher	researcher	NOUN
gujaf-93	123	12	revoked	revoke	VERB
gujaf-93	123	13	the	the	DET
gujaf-93	123	14	access	access	NOUN
gujaf-93	123	15	to	to	ADP
gujaf-93	123	16	the	the	DET
gujaf-93	123	17	e	e	NOUN
gujaf-93	123	18	-	-	NOUN
gujaf-93	123	19	questionnaire	questionnaire	NOUN
gujaf-93	123	20	link	link	NOUN
gujaf-93	123	21	from	from	ADP
gujaf-93	123	22	the	the	DET
gujaf-93	123	23	google	google	PROPN
gujaf-93	123	24	forms	form	NOUN
gujaf-93	123	25	.	.	PUNCT
gujaf-93	124	1	out	out	ADP
gujaf-93	124	2	of	of	ADP
gujaf-93	124	3	the	the	DET
gujaf-93	124	4	242	242	NUM
gujaf-93	124	5	responses	response	NOUN
gujaf-93	124	6	,	,	PUNCT
gujaf-93	124	7	239	239	NUM
gujaf-93	124	8	were	be	AUX
gujaf-93	124	9	valid	valid	ADJ
gujaf-93	124	10	and	and	CCONJ
gujaf-93	124	11	used	use	VERB
gujaf-93	124	12	in	in	ADP
gujaf-93	124	13	the	the	DET
gujaf-93	124	14	analysis	analysis	NOUN
gujaf-93	124	15	,	,	PUNCT
gujaf-93	124	16	amounting	amount	VERB
gujaf-93	124	17	to	to	ADP
gujaf-93	124	18	a	a	DET
gujaf-93	124	19	total	total	ADJ
gujaf-93	124	20	response	response	NOUN
gujaf-93	124	21	rate	rate	NOUN
gujaf-93	124	22	of	of	ADP
gujaf-93	124	23	75.6	75.6	NUM
gujaf-93	124	24	%	%	NOUN
gujaf-93	124	25	.	.	PUNCT
gujaf-93	125	1	analysis	analysis	NOUN
gujaf-93	125	2	of	of	ADP
gujaf-93	125	3	the	the	DET
gujaf-93	125	4	variables	variable	NOUN
gujaf-93	125	5	table	table	NOUN
gujaf-93	125	6	3	3	NUM
gujaf-93	125	7	:	:	PUNCT
gujaf-93	125	8	fraud	fraud	NOUN
gujaf-93	125	9	deterrence	deterrence	NOUN
gujaf-93	125	10	analysis	analysis	NOUN
gujaf-93	125	11	s	s	NOUN
gujaf-93	125	12	/	/	SYM
gujaf-93	125	13	n	n	NOUN
gujaf-93	125	14	items	item	NOUN
gujaf-93	125	15	sa(%	sa(%	ADJ
gujaf-93	125	16	)	)	PUNCT
gujaf-93	125	17	a(%	a(%	NOUN
gujaf-93	125	18	)	)	PUNCT
gujaf-93	125	19	ud(%	ud(%	NOUN
gujaf-93	125	20	)	)	PUNCT
gujaf-93	125	21	d(%	d(%	NOUN
gujaf-93	125	22	)	)	PUNCT
gujaf-93	125	23	sd(%	sd(%	NOUN
gujaf-93	125	24	)	)	PUNCT
gujaf-93	125	25	1	1	NUM
gujaf-93	125	26	.	.	PUNCT
gujaf-93	126	1	banks	bank	NOUN
gujaf-93	126	2	have	have	VERB
gujaf-93	126	3	mechanisms	mechanism	NOUN
gujaf-93	126	4	that	that	PRON
gujaf-93	126	5	checks	check	VERB
gujaf-93	126	6	against	against	ADP
gujaf-93	126	7	fraud	fraud	NOUN
gujaf-93	126	8	49.1	49.1	NUM
gujaf-93	126	9	47.7	47.7	NUM
gujaf-93	126	10	1.4	1.4	NUM
gujaf-93	126	11	1.8	1.8	NUM
gujaf-93	126	12	2	2	NUM
gujaf-93	126	13	.	.	PUNCT
gujaf-93	126	14	conducting	conduct	VERB
gujaf-93	126	15	background	background	NOUN
gujaf-93	126	16	checks	check	NOUN
gujaf-93	126	17	helps	help	VERB
gujaf-93	126	18	against	against	ADP
gujaf-93	126	19	employing	employ	VERB
gujaf-93	126	20	fraudulent	fraudulent	ADJ
gujaf-93	126	21	individuals	individual	NOUN
gujaf-93	126	22	34.5	34.5	NUM
gujaf-93	126	23	62.3	62.3	NUM
gujaf-93	126	24	.9	.9	NUM
gujaf-93	126	25	1.8	1.8	NUM
gujaf-93	126	26	.5	.5	NUM
gujaf-93	126	27	3	3	NUM
gujaf-93	126	28	.	.	PUNCT
gujaf-93	127	1	employees	employee	NOUN
gujaf-93	127	2	are	be	AUX
gujaf-93	127	3	encouraged	encourage	VERB
gujaf-93	127	4	to	to	PART
gujaf-93	127	5	report	report	VERB
gujaf-93	127	6	fraud	fraud	NOUN
gujaf-93	127	7	cases	case	NOUN
gujaf-93	127	8	40	40	NUM
gujaf-93	127	9	57.3	57.3	NUM
gujaf-93	127	10	.9	.9	NUM
gujaf-93	127	11	1.8	1.8	NUM
gujaf-93	127	12	4	4	NUM
gujaf-93	127	13	.	.	PUNCT
gujaf-93	127	14	effective	effective	ADJ
gujaf-93	127	15	monitoring	monitoring	NOUN
gujaf-93	127	16	controls	control	NOUN
gujaf-93	127	17	identifies	identify	VERB
gujaf-93	127	18	red	red	ADJ
gujaf-93	127	19	flags	flag	NOUN
gujaf-93	127	20	45.9	45.9	NUM
gujaf-93	127	21	50.9	50.9	NUM
gujaf-93	127	22	1.8	1.8	NUM
gujaf-93	127	23	1.4	1.4	NUM
gujaf-93	127	24	5	5	NUM
gujaf-93	127	25	.	.	PUNCT
gujaf-93	127	26	third	third	ADJ
gujaf-93	127	27	party	party	NOUN
gujaf-93	127	28	like	like	ADP
gujaf-93	127	29	forensic	forensic	ADJ
gujaf-93	127	30	accountants	accountant	NOUN
gujaf-93	127	31	do	do	AUX
gujaf-93	127	32	verify	verify	VERB
gujaf-93	127	33	organizations	organization	NOUN
gujaf-93	127	34	transactions	transaction	NOUN
gujaf-93	127	35	and	and	CCONJ
gujaf-93	127	36	activities	activity	NOUN
gujaf-93	127	37	43.2	43.2	NUM
gujaf-93	127	38	52.7	52.7	NUM
gujaf-93	127	39	1.8	1.8	NUM
gujaf-93	127	40	2.3	2.3	NUM
gujaf-93	127	41	6	6	NUM
gujaf-93	127	42	.	.	PUNCT
gujaf-93	128	1	conviction	conviction	NOUN
gujaf-93	128	2	of	of	ADP
gujaf-93	128	3	perpetrators	perpetrator	NOUN
gujaf-93	128	4	can	can	AUX
gujaf-93	128	5	discourage	discourage	VERB
gujaf-93	128	6	fraudulent	fraudulent	ADJ
gujaf-93	128	7	acts	act	NOUN
gujaf-93	128	8	36.8	36.8	NUM
gujaf-93	128	9	60	60	NUM
gujaf-93	128	10	2.3	2.3	NUM
gujaf-93	128	11	.9	.9	NUM
gujaf-93	128	12	source	source	NOUN
gujaf-93	128	13	:	:	PUNCT
gujaf-93	128	14	field	field	NOUN
gujaf-93	128	15	survey	survey	NOUN
gujaf-93	128	16	,	,	PUNCT
gujaf-93	128	17	2021	2021	NUM
gujaf-93	128	18	with	with	ADP
gujaf-93	128	19	respect	respect	NOUN
gujaf-93	128	20	to	to	ADP
gujaf-93	128	21	table	table	NOUN
gujaf-93	128	22	3	3	NUM
gujaf-93	128	23	,	,	PUNCT
gujaf-93	128	24	question	question	NOUN
gujaf-93	128	25	1	1	NUM
gujaf-93	128	26	relating	relate	VERB
gujaf-93	128	27	to	to	ADP
gujaf-93	128	28	fraud	fraud	NOUN
gujaf-93	128	29	deterrence	deterrence	NOUN
gujaf-93	128	30	,	,	PUNCT
gujaf-93	128	31	49.1	49.1	NUM
gujaf-93	128	32	%	%	NOUN
gujaf-93	128	33	of	of	ADP
gujaf-93	128	34	the	the	DET
gujaf-93	128	35	respondents	respondent	NOUN
gujaf-93	128	36	strongly	strongly	ADV
gujaf-93	128	37	agree	agree	VERB
gujaf-93	128	38	that	that	SCONJ
gujaf-93	128	39	banks	bank	NOUN
gujaf-93	128	40	have	have	VERB
gujaf-93	128	41	an	an	DET
gujaf-93	128	42	established	establish	VERB
gujaf-93	128	43	and	and	CCONJ
gujaf-93	128	44	functional	functional	ADJ
gujaf-93	128	45	system	system	NOUN
gujaf-93	128	46	which	which	PRON
gujaf-93	128	47	measures	measure	NOUN
gujaf-93	128	48	and	and	CCONJ
gujaf-93	128	49	monitors	monitor	VERB
gujaf-93	128	50	internal	internal	ADJ
gujaf-93	128	51	control	control	NOUN
gujaf-93	128	52	effectiveness	effectiveness	NOUN
gujaf-93	128	53	and	and	CCONJ
gujaf-93	128	54	external	external	ADJ
gujaf-93	128	55	reporting	reporting	NOUN
gujaf-93	128	56	activities	activity	NOUN
gujaf-93	128	57	.	.	PUNCT
gujaf-93	129	1	47.7	47.7	NUM
gujaf-93	129	2	%	%	NOUN
gujaf-93	129	3	agree	agree	VERB
gujaf-93	129	4	with	with	ADP
gujaf-93	129	5	the	the	DET
gujaf-93	129	6	statement	statement	NOUN
gujaf-93	129	7	,	,	PUNCT
gujaf-93	129	8	1.4	1.4	NUM
gujaf-93	129	9	%	%	NOUN
gujaf-93	129	10	were	be	AUX
gujaf-93	129	11	undecided	undecided	ADJ
gujaf-93	129	12	while	while	SCONJ
gujaf-93	129	13	the	the	DET
gujaf-93	129	14	remaining	remain	VERB
gujaf-93	129	15	1.8	1.8	NUM
gujaf-93	129	16	%	%	NOUN
gujaf-93	129	17	disagree	disagree	NOUN
gujaf-93	129	18	.	.	PUNCT
gujaf-93	130	1	the	the	DET
gujaf-93	130	2	majority	majority	NOUN
gujaf-93	130	3	of	of	ADP
gujaf-93	130	4	respondents	respondent	NOUN
gujaf-93	130	5	(	(	PUNCT
gujaf-93	130	6	96.8	96.8	NUM
gujaf-93	130	7	%	%	NOUN
gujaf-93	130	8	)	)	PUNCT
gujaf-93	130	9	believed	believe	VERB
gujaf-93	130	10	that	that	SCONJ
gujaf-93	130	11	banks	bank	NOUN
gujaf-93	130	12	have	have	VERB
gujaf-93	130	13	a	a	DET
gujaf-93	130	14	well	well	ADV
gujaf-93	130	15	-	-	PUNCT
gujaf-93	130	16	established	establish	VERB
gujaf-93	130	17	and	and	CCONJ
gujaf-93	130	18	functional	functional	ADJ
gujaf-93	130	19	framework	framework	NOUN
gujaf-93	130	20	in	in	ADP
gujaf-93	130	21	place	place	NOUN
gujaf-93	130	22	to	to	PART
gujaf-93	130	23	assess	assess	VERB
gujaf-93	130	24	and	and	CCONJ
gujaf-93	130	25	track	track	VERB
gujaf-93	130	26	internal	internal	ADJ
gujaf-93	130	27	control	control	NOUN
gujaf-93	130	28	effectiveness	effectiveness	NOUN
gujaf-93	130	29	and	and	CCONJ
gujaf-93	130	30	external	external	ADJ
gujaf-93	130	31	reporting	reporting	NOUN
gujaf-93	130	32	activities	activity	NOUN
gujaf-93	130	33	.	.	PUNCT
gujaf-93	131	1	question	question	NOUN
gujaf-93	131	2	2	2	NUM
gujaf-93	131	3	,	,	PUNCT
gujaf-93	131	4	revealed	reveal	VERB
gujaf-93	131	5	that	that	SCONJ
gujaf-93	131	6	34.5	34.5	NUM
gujaf-93	131	7	%	%	NOUN
gujaf-93	131	8	of	of	ADP
gujaf-93	131	9	the	the	DET
gujaf-93	131	10	respondents	respondent	NOUN
gujaf-93	131	11	strongly	strongly	ADV
gujaf-93	131	12	agree	agree	VERB
gujaf-93	131	13	that	that	SCONJ
gujaf-93	131	14	conducting	conduct	VERB
gujaf-93	131	15	employees	employee	NOUN
gujaf-93	131	16	'	'	PART
gujaf-93	131	17	background	background	NOUN
gujaf-93	131	18	checks	check	NOUN
gujaf-93	131	19	before	before	ADP
gujaf-93	131	20	recruitment	recruitment	NOUN
gujaf-93	131	21	can	can	AUX
gujaf-93	131	22	help	help	VERB
gujaf-93	131	23	against	against	ADP
gujaf-93	131	24	employing	employ	VERB
gujaf-93	131	25	fraudulent	fraudulent	ADJ
gujaf-93	131	26	individuals.62.3	individuals.62.3	NOUN
gujaf-93	131	27	%	%	NOUN
gujaf-93	131	28	11	11	NUM
gujaf-93	131	29	agreed	agree	VERB
gujaf-93	131	30	with	with	ADP
gujaf-93	131	31	the	the	DET
gujaf-93	131	32	claim	claim	NOUN
gujaf-93	131	33	,	,	PUNCT
gujaf-93	131	34	0.9	0.9	NUM
gujaf-93	131	35	%	%	NOUN
gujaf-93	131	36	were	be	AUX
gujaf-93	131	37	undecided.1.8	undecided.1.8	PROPN
gujaf-93	131	38	%	%	NOUN
gujaf-93	131	39	disagree	disagree	NOUN
gujaf-93	131	40	,	,	PUNCT
gujaf-93	131	41	while	while	SCONJ
gujaf-93	131	42	the	the	DET
gujaf-93	131	43	remaining	remain	VERB
gujaf-93	131	44	0.5	0.5	NUM
gujaf-93	131	45	%	%	NOUN
gujaf-93	131	46	strongly	strongly	ADV
gujaf-93	131	47	disagree	disagree	VERB
gujaf-93	131	48	.	.	PUNCT
gujaf-93	132	1	this	this	PRON
gujaf-93	132	2	revealed	reveal	VERB
gujaf-93	132	3	that	that	SCONJ
gujaf-93	132	4	the	the	DET
gujaf-93	132	5	majority	majority	NOUN
gujaf-93	132	6	of	of	ADP
gujaf-93	132	7	the	the	DET
gujaf-93	132	8	respondents	respondent	NOUN
gujaf-93	132	9	(	(	PUNCT
gujaf-93	132	10	96.9	96.9	NUM
gujaf-93	132	11	%	%	NOUN
gujaf-93	132	12	)	)	PUNCT
gujaf-93	132	13	were	be	AUX
gujaf-93	132	14	positive	positive	ADJ
gujaf-93	132	15	that	that	SCONJ
gujaf-93	132	16	conducting	conduct	VERB
gujaf-93	132	17	employees	employee	NOUN
gujaf-93	132	18	'	'	PART
gujaf-93	132	19	background	background	NOUN
gujaf-93	132	20	checks	check	NOUN
gujaf-93	132	21	before	before	ADP
gujaf-93	132	22	recruitment	recruitment	NOUN
gujaf-93	132	23	could	could	AUX
gujaf-93	132	24	help	help	VERB
gujaf-93	132	25	against	against	ADP
gujaf-93	132	26	employing	employ	VERB
gujaf-93	132	27	fraudulent	fraudulent	ADJ
gujaf-93	132	28	individuals	individual	NOUN
gujaf-93	132	29	.	.	PUNCT
gujaf-93	133	1	in	in	ADP
gujaf-93	133	2	addition	addition	NOUN
gujaf-93	133	3	,	,	PUNCT
gujaf-93	133	4	question	question	NOUN
gujaf-93	133	5	3	3	NUM
gujaf-93	133	6	disclosed	disclose	VERB
gujaf-93	133	7	that	that	SCONJ
gujaf-93	133	8	40	40	NUM
gujaf-93	133	9	%	%	NOUN
gujaf-93	133	10	of	of	ADP
gujaf-93	133	11	respondents	respondent	NOUN
gujaf-93	133	12	strongly	strongly	ADV
gujaf-93	133	13	agree	agree	VERB
gujaf-93	133	14	that	that	SCONJ
gujaf-93	133	15	workers	worker	NOUN
gujaf-93	133	16	are	be	AUX
gujaf-93	133	17	encouraged	encourage	VERB
gujaf-93	133	18	to	to	PART
gujaf-93	133	19	disclose	disclose	VERB
gujaf-93	133	20	any	any	DET
gujaf-93	133	21	alleged	alleged	ADJ
gujaf-93	133	22	or	or	CCONJ
gujaf-93	133	23	observed	observe	VERB
gujaf-93	133	24	fraud	fraud	NOUN
gujaf-93	133	25	cases	case	NOUN
gujaf-93	133	26	by	by	ADP
gujaf-93	133	27	their	their	PRON
gujaf-93	133	28	colleagues	colleague	NOUN
gujaf-93	133	29	in	in	ADP
gujaf-93	133	30	good	good	ADJ
gujaf-93	133	31	faith	faith	NOUN
gujaf-93	133	32	with	with	ADP
gujaf-93	133	33	valid	valid	ADJ
gujaf-93	133	34	evidence	evidence	NOUN
gujaf-93	133	35	(	(	PUNCT
gujaf-93	133	36	i.e.	i.e.	X
gujaf-93	133	37	,	,	PUNCT
gujaf-93	133	38	whistleblowing	whistleblowing	NOUN
gujaf-93	133	39	)	)	PUNCT
gujaf-93	133	40	,	,	PUNCT
gujaf-93	133	41	57.3	57.3	NUM
gujaf-93	133	42	percent	percent	NOUN
gujaf-93	133	43	agree	agree	VERB
gujaf-93	133	44	,	,	PUNCT
gujaf-93	133	45	0.9	0.9	NUM
gujaf-93	133	46	percent	percent	NOUN
gujaf-93	133	47	are	be	AUX
gujaf-93	133	48	undecided	undecided	ADJ
gujaf-93	133	49	,	,	PUNCT
gujaf-93	133	50	and	and	CCONJ
gujaf-93	133	51	the	the	DET
gujaf-93	133	52	remaining	remain	VERB
gujaf-93	133	53	1.8	1.8	NUM
gujaf-93	133	54	percent	percent	NOUN
gujaf-93	133	55	disagree	disagree	VERB
gujaf-93	133	56	to	to	ADP
gujaf-93	133	57	the	the	DET
gujaf-93	133	58	argument	argument	NOUN
gujaf-93	133	59	.	.	PUNCT
gujaf-93	134	1	this	this	PRON
gujaf-93	134	2	revealed	reveal	VERB
gujaf-93	134	3	that	that	SCONJ
gujaf-93	134	4	most	most	ADJ
gujaf-93	134	5	of	of	ADP
gujaf-93	134	6	the	the	DET
gujaf-93	134	7	respondents	respondent	NOUN
gujaf-93	134	8	,	,	PUNCT
gujaf-93	134	9	which	which	PRON
gujaf-93	134	10	account	account	VERB
gujaf-93	134	11	for	for	ADP
gujaf-93	134	12	97.3	97.3	NUM
gujaf-93	134	13	%	%	NOUN
gujaf-93	134	14	,	,	PUNCT
gujaf-93	134	15	are	be	AUX
gujaf-93	134	16	of	of	ADP
gujaf-93	134	17	the	the	DET
gujaf-93	134	18	view	view	NOUN
gujaf-93	134	19	that	that	SCONJ
gujaf-93	134	20	employees	employee	NOUN
gujaf-93	134	21	are	be	AUX
gujaf-93	134	22	encouraged	encourage	VERB
gujaf-93	134	23	to	to	PART
gujaf-93	134	24	report	report	VERB
gujaf-93	134	25	,	,	PUNCT
gujaf-93	134	26	in	in	ADP
gujaf-93	134	27	good	good	ADJ
gujaf-93	134	28	faith	faith	NOUN
gujaf-93	134	29	with	with	ADP
gujaf-93	134	30	relevant	relevant	ADJ
gujaf-93	134	31	proof	proof	NOUN
gujaf-93	134	32	of	of	ADP
gujaf-93	134	33	any	any	DET
gujaf-93	134	34	suspected	suspect	VERB
gujaf-93	134	35	or	or	CCONJ
gujaf-93	134	36	observed	observe	VERB
gujaf-93	134	37	fraud	fraud	NOUN
gujaf-93	134	38	cases	case	NOUN
gujaf-93	134	39	from	from	ADP
gujaf-93	134	40	their	their	PRON
gujaf-93	134	41	peers	peer	NOUN
gujaf-93	134	42	(	(	PUNCT
gujaf-93	134	43	i.e.	i.e.	X
gujaf-93	134	44	whistleblowing	whistleblowing	NOUN
gujaf-93	134	45	)	)	PUNCT
gujaf-93	134	46	.	.	PUNCT
gujaf-93	135	1	on	on	ADP
gujaf-93	135	2	question	question	NOUN
gujaf-93	135	3	4	4	NUM
gujaf-93	135	4	,	,	PUNCT
gujaf-93	135	5	45.9	45.9	NUM
gujaf-93	135	6	%	%	NOUN
gujaf-93	135	7	of	of	ADP
gujaf-93	135	8	the	the	DET
gujaf-93	135	9	respondents	respondent	NOUN
gujaf-93	135	10	strongly	strongly	ADV
gujaf-93	135	11	agree	agree	VERB
gujaf-93	135	12	that	that	SCONJ
gujaf-93	135	13	effective	effective	ADJ
gujaf-93	135	14	monitoring	monitoring	NOUN
gujaf-93	135	15	controls	control	NOUN
gujaf-93	135	16	and	and	CCONJ
gujaf-93	135	17	it	it	PRON
gujaf-93	135	18	gadgets	gadget	NOUN
gujaf-93	135	19	are	be	AUX
gujaf-93	135	20	in	in	ADP
gujaf-93	135	21	place	place	NOUN
gujaf-93	135	22	to	to	PART
gujaf-93	135	23	identify	identify	VERB
gujaf-93	135	24	red	red	ADJ
gujaf-93	135	25	flags	flag	NOUN
gujaf-93	135	26	for	for	ADP
gujaf-93	135	27	fraud	fraud	NOUN
gujaf-93	135	28	,	,	PUNCT
gujaf-93	135	29	should	should	AUX
gujaf-93	135	30	they	they	PRON
gujaf-93	135	31	occur.50.9	occur.50.9	VERB
gujaf-93	135	32	%	%	NOUN
gujaf-93	135	33	agree	agree	VERB
gujaf-93	135	34	with	with	ADP
gujaf-93	135	35	the	the	DET
gujaf-93	135	36	claim	claim	NOUN
gujaf-93	135	37	,	,	PUNCT
gujaf-93	135	38	1.8	1.8	NUM
gujaf-93	135	39	%	%	NOUN
gujaf-93	135	40	were	be	AUX
gujaf-93	135	41	undecided	undecided	ADJ
gujaf-93	135	42	while	while	SCONJ
gujaf-93	135	43	the	the	DET
gujaf-93	135	44	remaining	remain	VERB
gujaf-93	135	45	1.4	1.4	NUM
gujaf-93	135	46	%	%	NOUN
gujaf-93	135	47	strongly	strongly	ADV
gujaf-93	135	48	disagree	disagree	VERB
gujaf-93	135	49	.	.	PUNCT
gujaf-93	136	1	this	this	PRON
gujaf-93	136	2	revealed	reveal	VERB
gujaf-93	136	3	that	that	SCONJ
gujaf-93	136	4	the	the	DET
gujaf-93	136	5	majority	majority	NOUN
gujaf-93	136	6	of	of	ADP
gujaf-93	136	7	the	the	DET
gujaf-93	136	8	respondents	respondent	NOUN
gujaf-93	136	9	(	(	PUNCT
gujaf-93	136	10	96.8	96.8	NUM
gujaf-93	136	11	%	%	NOUN
gujaf-93	136	12	)	)	PUNCT
gujaf-93	136	13	were	be	AUX
gujaf-93	136	14	positive	positive	ADJ
gujaf-93	136	15	that	that	SCONJ
gujaf-93	136	16	effective	effective	ADJ
gujaf-93	136	17	monitoring	monitoring	NOUN
gujaf-93	136	18	controls	control	NOUN
gujaf-93	136	19	and	and	CCONJ
gujaf-93	136	20	it	it	PRON
gujaf-93	136	21	gadgets	gadget	NOUN
gujaf-93	136	22	are	be	AUX
gujaf-93	136	23	in	in	ADP
gujaf-93	136	24	place	place	NOUN
gujaf-93	136	25	to	to	PART
gujaf-93	136	26	identify	identify	VERB
gujaf-93	136	27	red	red	ADJ
gujaf-93	136	28	flags	flag	NOUN
gujaf-93	136	29	for	for	ADP
gujaf-93	136	30	fraud	fraud	NOUN
gujaf-93	136	31	,	,	PUNCT
gujaf-93	136	32	should	should	AUX
gujaf-93	136	33	they	they	PRON
gujaf-93	136	34	occur.in	occur.in	NOUN
gujaf-93	136	35	addition	addition	NOUN
gujaf-93	136	36	,	,	PUNCT
gujaf-93	136	37	question	question	NOUN
gujaf-93	136	38	5	5	NUM
gujaf-93	136	39	revealed	reveal	VERB
gujaf-93	136	40	that	that	SCONJ
gujaf-93	136	41	43.2	43.2	NUM
gujaf-93	136	42	%	%	NOUN
gujaf-93	136	43	of	of	ADP
gujaf-93	136	44	the	the	DET
gujaf-93	136	45	respondents	respondent	NOUN
gujaf-93	136	46	strongly	strongly	ADV
gujaf-93	136	47	agree	agree	VERB
gujaf-93	136	48	that	that	SCONJ
gujaf-93	136	49	management	management	NOUN
gujaf-93	136	50	usually	usually	ADV
gujaf-93	136	51	brings	bring	VERB
gujaf-93	136	52	in	in	ADP
gujaf-93	136	53	a	a	DET
gujaf-93	136	54	third	third	ADJ
gujaf-93	136	55	party	party	NOUN
gujaf-93	136	56	like	like	ADP
gujaf-93	136	57	external	external	ADJ
gujaf-93	136	58	auditor	auditor	NOUN
gujaf-93	136	59	,	,	PUNCT
gujaf-93	136	60	forensic	forensic	ADJ
gujaf-93	136	61	accountants	accountant	NOUN
gujaf-93	136	62	or	or	CCONJ
gujaf-93	136	63	certified	certify	VERB
gujaf-93	136	64	fraud	fraud	NOUN
gujaf-93	136	65	examiners	examiner	NOUN
gujaf-93	136	66	to	to	PART
gujaf-93	136	67	verify	verify	VERB
gujaf-93	136	68	organizations	organization	NOUN
gujaf-93	136	69	'	'	PART
gujaf-93	136	70	transactions	transaction	NOUN
gujaf-93	136	71	and	and	CCONJ
gujaf-93	136	72	activities.52.7	activities.52.7	CCONJ
gujaf-93	136	73	%	%	NOUN
gujaf-93	136	74	agree	agree	NOUN
gujaf-93	136	75	,	,	PUNCT
gujaf-93	136	76	1.8	1.8	NUM
gujaf-93	136	77	%	%	NOUN
gujaf-93	136	78	were	be	AUX
gujaf-93	136	79	undecided	undecided	ADJ
gujaf-93	136	80	,	,	PUNCT
gujaf-93	136	81	while	while	SCONJ
gujaf-93	136	82	the	the	DET
gujaf-93	136	83	remaining	remain	VERB
gujaf-93	136	84	2.3	2.3	NUM
gujaf-93	136	85	%	%	NOUN
gujaf-93	136	86	disagree	disagree	NOUN
gujaf-93	136	87	.	.	PUNCT
gujaf-93	137	1	nevertheless	nevertheless	ADV
gujaf-93	137	2	,	,	PUNCT
gujaf-93	137	3	the	the	DET
gujaf-93	137	4	claims	claim	NOUN
gujaf-93	137	5	were	be	AUX
gujaf-93	137	6	overwhelmingly	overwhelmingly	ADV
gujaf-93	137	7	positive	positive	ADJ
gujaf-93	137	8	,	,	PUNCT
gujaf-93	137	9	with	with	ADP
gujaf-93	137	10	95.9	95.9	NUM
gujaf-93	137	11	%	%	NOUN
gujaf-93	137	12	of	of	ADP
gujaf-93	137	13	respondents	respondent	NOUN
gujaf-93	137	14	claiming	claim	VERB
gujaf-93	137	15	that	that	SCONJ
gujaf-93	137	16	management	management	NOUN
gujaf-93	137	17	typically	typically	ADV
gujaf-93	137	18	employs	employ	VERB
gujaf-93	137	19	a	a	DET
gujaf-93	137	20	third	third	ADJ
gujaf-93	137	21	party	party	NOUN
gujaf-93	137	22	to	to	PART
gujaf-93	137	23	check	check	VERB
gujaf-93	137	24	an	an	DET
gujaf-93	137	25	organization	organization	NOUN
gujaf-93	137	26	's	's	PART
gujaf-93	137	27	transactions	transaction	NOUN
gujaf-93	137	28	and	and	CCONJ
gujaf-93	137	29	operations	operation	NOUN
gujaf-93	137	30	,	,	PUNCT
gujaf-93	137	31	such	such	ADJ
gujaf-93	137	32	as	as	ADP
gujaf-93	137	33	an	an	DET
gujaf-93	137	34	external	external	ADJ
gujaf-93	137	35	auditor	auditor	NOUN
gujaf-93	137	36	,	,	PUNCT
gujaf-93	137	37	forensic	forensic	ADJ
gujaf-93	137	38	accountants	accountant	NOUN
gujaf-93	137	39	,	,	PUNCT
gujaf-93	137	40	or	or	CCONJ
gujaf-93	137	41	certified	certified	ADJ
gujaf-93	137	42	fraud	fraud	NOUN
gujaf-93	137	43	examiners	examiner	NOUN
gujaf-93	137	44	.	.	PUNCT
gujaf-93	138	1	finally	finally	ADV
gujaf-93	138	2	,	,	PUNCT
gujaf-93	138	3	on	on	ADP
gujaf-93	138	4	fraud	fraud	NOUN
gujaf-93	138	5	deterrence	deterrence	NOUN
gujaf-93	138	6	,	,	PUNCT
gujaf-93	138	7	question	question	NOUN
gujaf-93	138	8	6	6	NUM
gujaf-93	138	9	revealed	reveal	VERB
gujaf-93	138	10	that	that	SCONJ
gujaf-93	138	11	36.8	36.8	NUM
gujaf-93	138	12	%	%	NOUN
gujaf-93	138	13	of	of	ADP
gujaf-93	138	14	the	the	DET
gujaf-93	138	15	respondents	respondent	NOUN
gujaf-93	138	16	strongly	strongly	ADV
gujaf-93	138	17	agree	agree	VERB
gujaf-93	138	18	that	that	SCONJ
gujaf-93	138	19	conviction	conviction	NOUN
gujaf-93	138	20	of	of	ADP
gujaf-93	138	21	perpetrators	perpetrator	NOUN
gujaf-93	138	22	brought	bring	VERB
gujaf-93	138	23	about	about	ADP
gujaf-93	138	24	by	by	ADP
gujaf-93	138	25	forensic	forensic	ADJ
gujaf-93	138	26	audit	audit	NOUN
gujaf-93	138	27	can	can	AUX
gujaf-93	138	28	discourage	discourage	VERB
gujaf-93	138	29	others	other	NOUN
gujaf-93	138	30	from	from	ADP
gujaf-93	138	31	committing	commit	VERB
gujaf-93	138	32	fraudulent	fraudulent	ADJ
gujaf-93	138	33	acts	act	NOUN
gujaf-93	138	34	.	.	PUNCT
gujaf-93	139	1	60	60	NUM
gujaf-93	139	2	%	%	NOUN
gujaf-93	139	3	agree	agree	VERB
gujaf-93	139	4	with	with	ADP
gujaf-93	139	5	the	the	DET
gujaf-93	139	6	claim	claim	NOUN
gujaf-93	139	7	,	,	PUNCT
gujaf-93	139	8	2.3	2.3	NUM
gujaf-93	139	9	%	%	NOUN
gujaf-93	139	10	were	be	AUX
gujaf-93	139	11	undecided	undecided	ADJ
gujaf-93	139	12	while	while	SCONJ
gujaf-93	139	13	the	the	DET
gujaf-93	139	14	remaining	remain	VERB
gujaf-93	139	15	0.9	0.9	NUM
gujaf-93	139	16	%	%	NOUN
gujaf-93	139	17	strongly	strongly	ADV
gujaf-93	139	18	disagree	disagree	VERB
gujaf-93	139	19	.	.	PUNCT
gujaf-93	140	1	this	this	PRON
gujaf-93	140	2	revealed	reveal	VERB
gujaf-93	140	3	that	that	SCONJ
gujaf-93	140	4	the	the	DET
gujaf-93	140	5	majority	majority	NOUN
gujaf-93	140	6	of	of	ADP
gujaf-93	140	7	the	the	DET
gujaf-93	140	8	respondents	respondent	NOUN
gujaf-93	140	9	(	(	PUNCT
gujaf-93	140	10	96.8	96.8	NUM
gujaf-93	140	11	%	%	NOUN
gujaf-93	140	12	)	)	PUNCT
gujaf-93	140	13	were	be	AUX
gujaf-93	140	14	positive	positive	ADJ
gujaf-93	140	15	that	that	SCONJ
gujaf-93	140	16	conviction	conviction	NOUN
gujaf-93	140	17	of	of	ADP
gujaf-93	140	18	perpetrators	perpetrator	NOUN
gujaf-93	140	19	brought	bring	VERB
gujaf-93	140	20	about	about	ADP
gujaf-93	140	21	by	by	ADP
gujaf-93	140	22	forensic	forensic	ADJ
gujaf-93	140	23	audit	audit	NOUN
gujaf-93	140	24	could	could	AUX
gujaf-93	140	25	discourage	discourage	VERB
gujaf-93	140	26	others	other	NOUN
gujaf-93	140	27	from	from	ADP
gujaf-93	140	28	committing	commit	VERB
gujaf-93	140	29	fraudulent	fraudulent	ADJ
gujaf-93	140	30	acts	act	NOUN
gujaf-93	140	31	.	.	PUNCT
gujaf-93	141	1	table	table	NOUN
gujaf-93	141	2	4	4	NUM
gujaf-93	141	3	:	:	PUNCT
gujaf-93	141	4	investigating	investigate	VERB
gujaf-93	141	5	accounting	accounting	NOUN
gujaf-93	141	6	service	service	NOUN
gujaf-93	141	7	analysis	analysis	NOUN
gujaf-93	141	8	s	s	NOUN
gujaf-93	141	9	/	/	SYM
gujaf-93	141	10	n	n	PRON
gujaf-93	141	11	o	o	NOUN
gujaf-93	141	12	investigative	investigative	ADJ
gujaf-93	141	13	support	support	NOUN
gujaf-93	141	14	service	service	NOUN
gujaf-93	141	15	sa	sa	PROPN
gujaf-93	141	16	(	(	PUNCT
gujaf-93	141	17	%	%	INTJ
gujaf-93	141	18	)	)	PUNCT
gujaf-93	141	19	a	a	PRON
gujaf-93	141	20	(	(	PUNCT
gujaf-93	141	21	%	%	NOUN
gujaf-93	141	22	)	)	PUNCT
gujaf-93	141	23	ud	ud	PROPN
gujaf-93	141	24	(	(	PUNCT
gujaf-93	141	25	%	%	INTJ
gujaf-93	141	26	)	)	PUNCT
gujaf-93	142	1	d	d	NOUN
gujaf-93	142	2	(	(	PUNCT
gujaf-93	142	3	%	%	INTJ
gujaf-93	142	4	)	)	PUNCT
gujaf-93	142	5	sd	sd	PROPN
gujaf-93	142	6	(	(	PUNCT
gujaf-93	142	7	%	%	NOUN
gujaf-93	142	8	)	)	PUNCT
gujaf-93	142	9	1	1	NUM
gujaf-93	142	10	.	.	X
gujaf-93	142	11	investigation	investigation	NOUN
gujaf-93	142	12	support	support	NOUN
gujaf-93	142	13	helps	help	VERB
gujaf-93	142	14	in	in	ADP
gujaf-93	142	15	the	the	DET
gujaf-93	142	16	search	search	NOUN
gujaf-93	142	17	for	for	ADP
gujaf-93	142	18	evidence	evidence	NOUN
gujaf-93	142	19	.	.	PUNCT
gujaf-93	143	1	44.5	44.5	NUM
gujaf-93	143	2	51	51	NUM
gujaf-93	143	3	.	.	PUNCT
gujaf-93	143	4	4	4	NUM
gujaf-93	143	5	2.7	2.7	NUM
gujaf-93	143	6	1.4	1.4	NUM
gujaf-93	143	7	2	2	NUM
gujaf-93	143	8	.	.	PUNCT
gujaf-93	144	1	investigative	investigative	ADJ
gujaf-93	144	2	knowledge	knowledge	NOUN
gujaf-93	144	3	uncovers	uncover	NOUN
gujaf-93	144	4	fraudulent	fraudulent	ADJ
gujaf-93	144	5	events	event	NOUN
gujaf-93	144	6	.	.	PUNCT
gujaf-93	145	1	39.5	39.5	NUM
gujaf-93	145	2	57	57	NUM
gujaf-93	145	3	.	.	PUNCT
gujaf-93	145	4	7	7	NUM
gujaf-93	145	5	2.7	2.7	NUM
gujaf-93	145	6	3	3	NUM
gujaf-93	145	7	investigative	investigative	ADJ
gujaf-93	145	8	support	support	NOUN
gujaf-93	145	9	assists	assist	NOUN
gujaf-93	145	10	in	in	ADP
gujaf-93	145	11	internal	internal	ADJ
gujaf-93	145	12	cases	case	NOUN
gujaf-93	145	13	of	of	ADP
gujaf-93	145	14	fraud	fraud	NOUN
gujaf-93	145	15	.	.	PUNCT
gujaf-93	146	1	32.3	32.3	NUM
gujaf-93	146	2	60	60	NUM
gujaf-93	146	3	.	.	PUNCT
gujaf-93	146	4	5	5	NUM
gujaf-93	146	5	4.1	4.1	NUM
gujaf-93	146	6	3.2	3.2	NUM
gujaf-93	146	7	4	4	NUM
gujaf-93	146	8	.	.	PUNCT
gujaf-93	147	1	sophisticated	sophisticated	ADJ
gujaf-93	147	2	electronic	electronic	ADJ
gujaf-93	147	3	gadgets	gadget	NOUN
gujaf-93	147	4	used	use	VERB
gujaf-93	147	5	during	during	ADP
gujaf-93	147	6	investigations	investigation	NOUN
gujaf-93	147	7	can	can	AUX
gujaf-93	147	8	discourage	discourage	VERB
gujaf-93	147	9	fraud	fraud	NOUN
gujaf-93	147	10	.	.	PUNCT
gujaf-93	148	1	39.5	39.5	NUM
gujaf-93	148	2	53	53	NUM
gujaf-93	148	3	.	.	NOUN
gujaf-93	148	4	6	6	NUM
gujaf-93	148	5	5	5	NUM
gujaf-93	148	6	1.8	1.8	NUM
gujaf-93	148	7	source	source	NOUN
gujaf-93	148	8	:	:	PUNCT
gujaf-93	148	9	field	field	NOUN
gujaf-93	148	10	survey	survey	NOUN
gujaf-93	148	11	,	,	PUNCT
gujaf-93	148	12	2021	2021	NUM
gujaf-93	148	13	12	12	NUM
gujaf-93	148	14	question	question	NOUN
gujaf-93	148	15	1	1	NUM
gujaf-93	148	16	on	on	ADP
gujaf-93	148	17	table	table	NOUN
gujaf-93	148	18	4	4	NUM
gujaf-93	148	19	confirmed	confirm	VERB
gujaf-93	148	20	that	that	SCONJ
gujaf-93	148	21	44.5	44.5	NUM
gujaf-93	148	22	percent	percent	NOUN
gujaf-93	148	23	of	of	ADP
gujaf-93	148	24	respondents	respondent	NOUN
gujaf-93	148	25	strongly	strongly	ADV
gujaf-93	148	26	agreed	agree	VERB
gujaf-93	148	27	that	that	SCONJ
gujaf-93	148	28	an	an	DET
gujaf-93	148	29	investigative	investigative	ADJ
gujaf-93	148	30	support	support	NOUN
gujaf-93	148	31	service	service	NOUN
gujaf-93	148	32	assists	assist	NOUN
gujaf-93	148	33	in	in	ADP
gujaf-93	148	34	the	the	DET
gujaf-93	148	35	search	search	NOUN
gujaf-93	148	36	for	for	ADP
gujaf-93	148	37	evidence	evidence	NOUN
gujaf-93	148	38	to	to	PART
gujaf-93	148	39	support	support	VERB
gujaf-93	148	40	a	a	DET
gujaf-93	148	41	court	court	NOUN
gujaf-93	148	42	case	case	NOUN
gujaf-93	148	43	.	.	PUNCT
gujaf-93	149	1	51.4	51.4	NUM
gujaf-93	149	2	percent	percent	NOUN
gujaf-93	149	3	of	of	ADP
gujaf-93	149	4	those	those	PRON
gujaf-93	149	5	polled	poll	VERB
gujaf-93	149	6	agreed	agree	VERB
gujaf-93	149	7	with	with	ADP
gujaf-93	149	8	the	the	DET
gujaf-93	149	9	assertion	assertion	NOUN
gujaf-93	149	10	,	,	PUNCT
gujaf-93	149	11	2.7	2.7	NUM
gujaf-93	149	12	percent	percent	NOUN
gujaf-93	149	13	were	be	AUX
gujaf-93	149	14	undecided	undecided	ADJ
gujaf-93	149	15	,	,	PUNCT
gujaf-93	149	16	and	and	CCONJ
gujaf-93	149	17	1.4	1.4	NUM
gujaf-93	149	18	percent	percent	NOUN
gujaf-93	149	19	disagreed	disagree	VERB
gujaf-93	149	20	.	.	PUNCT
gujaf-93	150	1	this	this	PRON
gujaf-93	150	2	revealed	reveal	VERB
gujaf-93	150	3	that	that	SCONJ
gujaf-93	150	4	the	the	DET
gujaf-93	150	5	majority	majority	NOUN
gujaf-93	150	6	of	of	ADP
gujaf-93	150	7	the	the	DET
gujaf-93	150	8	respondents	respondent	NOUN
gujaf-93	150	9	(	(	PUNCT
gujaf-93	150	10	95.9	95.9	NUM
gujaf-93	150	11	%	%	NOUN
gujaf-93	150	12	)	)	PUNCT
gujaf-93	150	13	were	be	AUX
gujaf-93	150	14	of	of	ADP
gujaf-93	150	15	the	the	DET
gujaf-93	150	16	opinion	opinion	NOUN
gujaf-93	150	17	that	that	SCONJ
gujaf-93	150	18	banks	bank	NOUN
gujaf-93	150	19	'	'	PART
gujaf-93	150	20	investigation	investigation	NOUN
gujaf-93	150	21	support	support	NOUN
gujaf-93	150	22	service	service	NOUN
gujaf-93	150	23	helps	help	VERB
gujaf-93	150	24	in	in	ADP
gujaf-93	150	25	the	the	DET
gujaf-93	150	26	search	search	NOUN
gujaf-93	150	27	for	for	ADP
gujaf-93	150	28	evidence	evidence	NOUN
gujaf-93	150	29	that	that	PRON
gujaf-93	150	30	supports	support	VERB
gujaf-93	150	31	a	a	DET
gujaf-93	150	32	court	court	NOUN
gujaf-93	150	33	case	case	NOUN
gujaf-93	150	34	.	.	PUNCT
gujaf-93	151	1	question	question	NOUN
gujaf-93	151	2	2	2	NUM
gujaf-93	151	3	,	,	PUNCT
gujaf-93	151	4	reveals	reveal	VERB
gujaf-93	151	5	that	that	SCONJ
gujaf-93	151	6	39.5	39.5	NUM
gujaf-93	151	7	%	%	NOUN
gujaf-93	151	8	of	of	ADP
gujaf-93	151	9	the	the	DET
gujaf-93	151	10	respondents	respondent	NOUN
gujaf-93	151	11	strongly	strongly	ADV
gujaf-93	151	12	agree	agree	VERB
gujaf-93	151	13	that	that	SCONJ
gujaf-93	151	14	investigative	investigative	ADJ
gujaf-93	151	15	knowledge	knowledge	NOUN
gujaf-93	151	16	such	such	ADJ
gujaf-93	151	17	as	as	ADP
gujaf-93	151	18	surveillance	surveillance	NOUN
gujaf-93	151	19	tactics	tactic	NOUN
gujaf-93	151	20	,	,	PUNCT
gujaf-93	151	21	interviewing	interview	VERB
gujaf-93	151	22	and	and	CCONJ
gujaf-93	151	23	interrogation	interrogation	NOUN
gujaf-93	151	24	skills	skill	NOUN
gujaf-93	151	25	can	can	AUX
gujaf-93	151	26	assist	assist	VERB
gujaf-93	151	27	the	the	DET
gujaf-93	151	28	forensic	forensic	ADJ
gujaf-93	151	29	accountant	accountant	NOUN
gujaf-93	151	30	in	in	ADP
gujaf-93	151	31	uncovering	uncover	VERB
gujaf-93	151	32	fraudulent	fraudulent	ADJ
gujaf-93	151	33	events	event	NOUN
gujaf-93	151	34	not	not	PART
gujaf-93	151	35	exposed	expose	VERB
gujaf-93	151	36	by	by	ADP
gujaf-93	151	37	external	external	ADJ
gujaf-93	151	38	auditors	auditor	NOUN
gujaf-93	151	39	57.7	57.7	NUM
gujaf-93	151	40	%	%	NOUN
gujaf-93	151	41	agreed	agree	VERB
gujaf-93	151	42	with	with	ADP
gujaf-93	151	43	the	the	DET
gujaf-93	151	44	claim	claim	NOUN
gujaf-93	151	45	,	,	PUNCT
gujaf-93	151	46	while	while	SCONJ
gujaf-93	151	47	the	the	DET
gujaf-93	151	48	remaining	remain	VERB
gujaf-93	151	49	2.7	2.7	NUM
gujaf-93	151	50	%	%	NOUN
gujaf-93	151	51	were	be	AUX
gujaf-93	151	52	undecided	undecided	ADJ
gujaf-93	151	53	.	.	PUNCT
gujaf-93	152	1	this	this	PRON
gujaf-93	152	2	revealed	reveal	VERB
gujaf-93	152	3	that	that	SCONJ
gujaf-93	152	4	the	the	DET
gujaf-93	152	5	majority	majority	NOUN
gujaf-93	152	6	of	of	ADP
gujaf-93	152	7	the	the	DET
gujaf-93	152	8	respondents	respondent	NOUN
gujaf-93	152	9	(	(	PUNCT
gujaf-93	152	10	97.2	97.2	NUM
gujaf-93	152	11	%	%	NOUN
gujaf-93	152	12	)	)	PUNCT
gujaf-93	152	13	were	be	AUX
gujaf-93	152	14	positive	positive	ADJ
gujaf-93	152	15	that	that	SCONJ
gujaf-93	152	16	investigative	investigative	ADJ
gujaf-93	152	17	knowledge	knowledge	NOUN
gujaf-93	152	18	such	such	ADJ
gujaf-93	152	19	as	as	ADP
gujaf-93	152	20	surveillance	surveillance	NOUN
gujaf-93	152	21	tactics	tactic	NOUN
gujaf-93	152	22	,	,	PUNCT
gujaf-93	152	23	interviewing	interview	VERB
gujaf-93	152	24	and	and	CCONJ
gujaf-93	152	25	interrogation	interrogation	NOUN
gujaf-93	152	26	skills	skill	NOUN
gujaf-93	152	27	could	could	AUX
gujaf-93	152	28	assist	assist	VERB
gujaf-93	152	29	the	the	DET
gujaf-93	152	30	forensic	forensic	ADJ
gujaf-93	152	31	accountant	accountant	NOUN
gujaf-93	152	32	in	in	ADP
gujaf-93	152	33	uncovering	uncover	VERB
gujaf-93	152	34	fraudulent	fraudulent	ADJ
gujaf-93	152	35	events	event	NOUN
gujaf-93	152	36	not	not	PART
gujaf-93	152	37	exposed	expose	VERB
gujaf-93	152	38	by	by	ADP
gujaf-93	152	39	external	external	ADJ
gujaf-93	152	40	auditors	auditor	NOUN
gujaf-93	152	41	.	.	PUNCT
gujaf-93	153	1	further	far	ADV
gujaf-93	153	2	,	,	PUNCT
gujaf-93	153	3	question	question	NOUN
gujaf-93	153	4	3	3	NUM
gujaf-93	153	5	revealed	reveal	VERB
gujaf-93	153	6	that	that	SCONJ
gujaf-93	153	7	32.3	32.3	NUM
gujaf-93	153	8	%	%	NOUN
gujaf-93	153	9	of	of	ADP
gujaf-93	153	10	the	the	DET
gujaf-93	153	11	respondents	respondent	NOUN
gujaf-93	153	12	strongly	strongly	ADV
gujaf-93	153	13	agree	agree	VERB
gujaf-93	153	14	that	that	SCONJ
gujaf-93	153	15	investigative	investigative	ADJ
gujaf-93	153	16	support	support	NOUN
gujaf-93	153	17	service	service	NOUN
gujaf-93	153	18	can	can	AUX
gujaf-93	153	19	be	be	AUX
gujaf-93	153	20	used	use	VERB
gujaf-93	153	21	for	for	ADP
gujaf-93	153	22	internal	internal	ADJ
gujaf-93	153	23	cases	case	NOUN
gujaf-93	153	24	of	of	ADP
gujaf-93	153	25	fraud	fraud	NOUN
gujaf-93	153	26	within	within	ADP
gujaf-93	153	27	the	the	DET
gujaf-93	153	28	bank	bank	NOUN
gujaf-93	153	29	,	,	PUNCT
gujaf-93	153	30	60.5	60.5	NUM
gujaf-93	153	31	%	%	NOUN
gujaf-93	153	32	agree	agree	NOUN
gujaf-93	153	33	,	,	PUNCT
gujaf-93	153	34	0.9	0.9	NUM
gujaf-93	153	35	%	%	NOUN
gujaf-93	153	36	were	be	AUX
gujaf-93	153	37	undecided	undecided	ADJ
gujaf-93	153	38	and	and	CCONJ
gujaf-93	153	39	the	the	DET
gujaf-93	153	40	remaining	remain	VERB
gujaf-93	153	41	1.8	1.8	NUM
gujaf-93	153	42	%	%	NOUN
gujaf-93	153	43	disagree	disagree	VERB
gujaf-93	153	44	with	with	ADP
gujaf-93	153	45	the	the	DET
gujaf-93	153	46	claim	claim	NOUN
gujaf-93	153	47	.	.	PUNCT
gujaf-93	154	1	this	this	PRON
gujaf-93	154	2	revealed	reveal	VERB
gujaf-93	154	3	that	that	SCONJ
gujaf-93	154	4	most	most	ADJ
gujaf-93	154	5	of	of	ADP
gujaf-93	154	6	the	the	DET
gujaf-93	154	7	respondents	respondent	NOUN
gujaf-93	154	8	,	,	PUNCT
gujaf-93	154	9	which	which	PRON
gujaf-93	154	10	account	account	VERB
gujaf-93	154	11	for	for	ADP
gujaf-93	154	12	92.8	92.8	NUM
gujaf-93	154	13	%	%	NOUN
gujaf-93	154	14	,	,	PUNCT
gujaf-93	154	15	are	be	AUX
gujaf-93	154	16	of	of	ADP
gujaf-93	154	17	the	the	DET
gujaf-93	154	18	view	view	NOUN
gujaf-93	154	19	that	that	SCONJ
gujaf-93	154	20	investigative	investigative	ADJ
gujaf-93	154	21	support	support	NOUN
gujaf-93	154	22	services	service	NOUN
gujaf-93	154	23	can	can	AUX
gujaf-93	154	24	be	be	AUX
gujaf-93	154	25	used	use	VERB
gujaf-93	154	26	for	for	ADP
gujaf-93	154	27	internal	internal	ADJ
gujaf-93	154	28	cases	case	NOUN
gujaf-93	154	29	of	of	ADP
gujaf-93	154	30	fraud	fraud	NOUN
gujaf-93	154	31	within	within	ADP
gujaf-93	154	32	the	the	DET
gujaf-93	154	33	bank	bank	NOUN
gujaf-93	154	34	.	.	PUNCT
gujaf-93	155	1	finally	finally	ADV
gujaf-93	155	2	,	,	PUNCT
gujaf-93	155	3	ias	ia	VERB
gujaf-93	155	4	in	in	ADP
gujaf-93	155	5	question	question	NOUN
gujaf-93	155	6	4	4	NUM
gujaf-93	155	7	illustrates	illustrate	VERB
gujaf-93	155	8	that	that	SCONJ
gujaf-93	155	9	39.5	39.5	NUM
gujaf-93	155	10	%	%	NOUN
gujaf-93	155	11	of	of	ADP
gujaf-93	155	12	the	the	DET
gujaf-93	155	13	respondents	respondent	NOUN
gujaf-93	155	14	strongly	strongly	ADV
gujaf-93	155	15	agree	agree	VERB
gujaf-93	155	16	that	that	SCONJ
gujaf-93	155	17	knowing	know	VERB
gujaf-93	155	18	that	that	SCONJ
gujaf-93	155	19	sophisticated	sophisticated	ADJ
gujaf-93	155	20	electronic	electronic	ADJ
gujaf-93	155	21	gadgets	gadget	NOUN
gujaf-93	155	22	can	can	AUX
gujaf-93	155	23	be	be	AUX
gujaf-93	155	24	used	use	VERB
gujaf-93	155	25	during	during	ADP
gujaf-93	155	26	investigations	investigation	NOUN
gujaf-93	155	27	can	can	AUX
gujaf-93	155	28	discourage	discourage	VERB
gujaf-93	155	29	one	one	NUM
gujaf-93	155	30	from	from	ADP
gujaf-93	155	31	committing	commit	VERB
gujaf-93	155	32	fraud	fraud	NOUN
gujaf-93	155	33	.	.	PUNCT
gujaf-93	156	1	53.6	53.6	NUM
gujaf-93	156	2	%	%	NOUN
gujaf-93	156	3	agree	agree	VERB
gujaf-93	156	4	with	with	ADP
gujaf-93	156	5	the	the	DET
gujaf-93	156	6	claim	claim	NOUN
gujaf-93	156	7	,	,	PUNCT
gujaf-93	156	8	2.3	2.3	NUM
gujaf-93	156	9	%	%	NOUN
gujaf-93	156	10	were	be	AUX
gujaf-93	156	11	undecided	undecided	ADJ
gujaf-93	156	12	while	while	SCONJ
gujaf-93	156	13	the	the	DET
gujaf-93	156	14	remaining	remain	VERB
gujaf-93	156	15	0.9	0.9	NUM
gujaf-93	156	16	%	%	NOUN
gujaf-93	156	17	disagree	disagree	NOUN
gujaf-93	156	18	.	.	PUNCT
gujaf-93	157	1	this	this	PRON
gujaf-93	157	2	revealed	reveal	VERB
gujaf-93	157	3	that	that	SCONJ
gujaf-93	157	4	the	the	DET
gujaf-93	157	5	majority	majority	NOUN
gujaf-93	157	6	of	of	ADP
gujaf-93	157	7	the	the	DET
gujaf-93	157	8	respondents	respondent	NOUN
gujaf-93	157	9	(	(	PUNCT
gujaf-93	157	10	93.1	93.1	NUM
gujaf-93	157	11	%	%	NOUN
gujaf-93	157	12	)	)	PUNCT
gujaf-93	157	13	were	be	AUX
gujaf-93	157	14	positive	positive	ADJ
gujaf-93	157	15	that	that	SCONJ
gujaf-93	157	16	knowing	know	VERB
gujaf-93	157	17	that	that	SCONJ
gujaf-93	157	18	sophisticated	sophisticated	ADJ
gujaf-93	157	19	electronic	electronic	ADJ
gujaf-93	157	20	gadgets	gadget	NOUN
gujaf-93	157	21	can	can	AUX
gujaf-93	157	22	be	be	AUX
gujaf-93	157	23	used	use	VERB
gujaf-93	157	24	during	during	ADP
gujaf-93	157	25	investigations	investigation	NOUN
gujaf-93	157	26	can	can	AUX
gujaf-93	157	27	discourage	discourage	VERB
gujaf-93	157	28	one	one	NUM
gujaf-93	157	29	from	from	ADP
gujaf-93	157	30	committing	commit	VERB
gujaf-93	157	31	fraud	fraud	NOUN
gujaf-93	157	32	.	.	PUNCT
gujaf-93	158	1	table	table	NOUN
gujaf-93	158	2	5	5	NUM
gujaf-93	158	3	:	:	PUNCT
gujaf-93	158	4	litigation	litigation	NOUN
gujaf-93	158	5	support	support	NOUN
gujaf-93	158	6	service	service	NOUN
gujaf-93	158	7	analysis	analysis	NOUN
gujaf-93	158	8	s	s	NOUN
gujaf-93	158	9	/	/	SYM
gujaf-93	158	10	no	no	DET
gujaf-93	158	11	litigation	litigation	NOUN
gujaf-93	158	12	support	support	NOUN
gujaf-93	158	13	service	service	NOUN
gujaf-93	158	14	sa(%	sa(%	NOUN
gujaf-93	158	15	)	)	PUNCT
gujaf-93	158	16	a(%	a(%	NOUN
gujaf-93	158	17	)	)	PUNCT
gujaf-93	158	18	ud(%	ud(%	NOUN
gujaf-93	158	19	)	)	PUNCT
gujaf-93	158	20	d(%	d(%	NOUN
gujaf-93	158	21	)	)	PUNCT
gujaf-93	158	22	sd(%	sd(%	NOUN
gujaf-93	158	23	)	)	PUNCT
gujaf-93	158	24	1	1	NUM
gujaf-93	158	25	.	.	PUNCT
gujaf-93	159	1	litigation	litigation	NOUN
gujaf-93	159	2	support	support	NOUN
gujaf-93	159	3	assists	assist	VERB
gujaf-93	159	4	equitable	equitable	ADJ
gujaf-93	159	5	judgement	judgement	NOUN
gujaf-93	159	6	.	.	PUNCT
gujaf-93	160	1	30	30	NUM
gujaf-93	160	2	62.7	62.7	NUM
gujaf-93	160	3	3.6	3.6	NUM
gujaf-93	160	4	3.6	3.6	NUM
gujaf-93	160	5	2	2	NUM
gujaf-93	160	6	.	.	PUNCT
gujaf-93	160	7	charging	charge	VERB
gujaf-93	160	8	a	a	DET
gujaf-93	160	9	guilty	guilty	ADJ
gujaf-93	160	10	individual	individual	NOUN
gujaf-93	160	11	discourages	discourage	VERB
gujaf-93	160	12	fraud	fraud	NOUN
gujaf-93	160	13	.	.	PUNCT
gujaf-93	161	1	24.5	24.5	NUM
gujaf-93	161	2	71.4	71.4	NUM
gujaf-93	161	3	3.2	3.2	NUM
gujaf-93	161	4	.9	.9	NUM
gujaf-93	161	5	3	3	NUM
gujaf-93	161	6	litigation	litigation	NOUN
gujaf-93	161	7	support	support	NOUN
gujaf-93	161	8	can	can	AUX
gujaf-93	161	9	establish	establish	VERB
gujaf-93	161	10	legal	legal	ADJ
gujaf-93	161	11	patterns	pattern	NOUN
gujaf-93	161	12	for	for	ADP
gujaf-93	161	13	resolving	resolve	VERB
gujaf-93	161	14	future	future	ADJ
gujaf-93	161	15	fraud	fraud	NOUN
gujaf-93	161	16	cases	case	NOUN
gujaf-93	161	17	.	.	PUNCT
gujaf-93	162	1	34.1	34.1	NUM
gujaf-93	162	2	59.1	59.1	NUM
gujaf-93	162	3	5	5	NUM
gujaf-93	162	4	1.8	1.8	NUM
gujaf-93	162	5	4	4	NUM
gujaf-93	162	6	.	.	PUNCT
gujaf-93	163	1	knowledge	knowledge	NOUN
gujaf-93	163	2	of	of	ADP
gujaf-93	163	3	the	the	DET
gujaf-93	163	4	law	law	NOUN
gujaf-93	163	5	can	can	AUX
gujaf-93	163	6	assist	assist	VERB
gujaf-93	163	7	in	in	ADP
gujaf-93	163	8	identifying	identify	VERB
gujaf-93	163	9	evidence	evidence	NOUN
gujaf-93	163	10	needed	need	VERB
gujaf-93	163	11	in	in	ADP
gujaf-93	163	12	court	court	NOUN
gujaf-93	163	13	.	.	PUNCT
gujaf-93	164	1	34.1	34.1	NUM
gujaf-93	164	2	61.8	61.8	NUM
gujaf-93	164	3	2.3	2.3	NUM
gujaf-93	164	4	1.8	1.8	NUM
gujaf-93	164	5	source	source	NOUN
gujaf-93	164	6	:	:	PUNCT
gujaf-93	164	7	field	field	NOUN
gujaf-93	164	8	survey	survey	NOUN
gujaf-93	164	9	,	,	PUNCT
gujaf-93	164	10	2021	2021	NUM
gujaf-93	164	11	in	in	ADP
gujaf-93	164	12	table	table	NOUN
gujaf-93	164	13	5	5	NUM
gujaf-93	164	14	,	,	PUNCT
gujaf-93	164	15	30.1	30.1	NUM
gujaf-93	164	16	%	%	NOUN
gujaf-93	164	17	of	of	ADP
gujaf-93	164	18	respondents	respondent	NOUN
gujaf-93	164	19	strongly	strongly	ADV
gujaf-93	164	20	agree	agree	VERB
gujaf-93	164	21	that	that	SCONJ
gujaf-93	164	22	litigation	litigation	NOUN
gujaf-93	164	23	support	support	NOUN
gujaf-93	164	24	services	service	NOUN
gujaf-93	164	25	can	can	AUX
gujaf-93	164	26	assist	assist	VERB
gujaf-93	164	27	the	the	DET
gujaf-93	164	28	court	court	NOUN
gujaf-93	164	29	in	in	ADP
gujaf-93	164	30	determining	determine	VERB
gujaf-93	164	31	an	an	DET
gujaf-93	164	32	equitable	equitable	ADJ
gujaf-93	164	33	judgment	judgment	NOUN
gujaf-93	164	34	.	.	PUNCT
gujaf-93	165	1	62.7	62.7	NUM
gujaf-93	165	2	%	%	NOUN
gujaf-93	165	3	agreed	agree	VERB
gujaf-93	165	4	with	with	ADP
gujaf-93	165	5	the	the	DET
gujaf-93	165	6	statement	statement	NOUN
gujaf-93	165	7	,	,	PUNCT
gujaf-93	165	8	3.6	3.6	NUM
gujaf-93	165	9	%	%	NOUN
gujaf-93	165	10	were	be	AUX
gujaf-93	165	11	undecided	undecided	ADJ
gujaf-93	165	12	,	,	PUNCT
gujaf-93	165	13	and	and	CCONJ
gujaf-93	165	14	3.6	3.6	NUM
gujaf-93	165	15	%	%	NOUN
gujaf-93	165	16	disagreed	disagree	VERB
gujaf-93	165	17	,	,	PUNCT
gujaf-93	165	18	24.5	24.5	NUM
gujaf-93	165	19	%	%	NOUN
gujaf-93	165	20	of	of	ADP
gujaf-93	165	21	respondents	respondent	NOUN
gujaf-93	165	22	strongly	strongly	ADV
gujaf-93	165	23	agree	agree	VERB
gujaf-93	165	24	that	that	SCONJ
gujaf-93	165	25	charging	charge	VERB
gujaf-93	165	26	a	a	DET
gujaf-93	165	27	guilty	guilty	ADJ
gujaf-93	165	28	individual	individual	NOUN
gujaf-93	165	29	in	in	ADP
gujaf-93	165	30	court	court	NOUN
gujaf-93	165	31	for	for	ADP
gujaf-93	165	32	a	a	DET
gujaf-93	165	33	fraudulent	fraudulent	ADJ
gujaf-93	165	34	act	act	NOUN
gujaf-93	165	35	and	and	CCONJ
gujaf-93	165	36	making	make	VERB
gujaf-93	165	37	the	the	DET
gujaf-93	165	38	individual	individual	ADJ
gujaf-93	165	39	pay	pay	NOUN
gujaf-93	165	40	for	for	ADP
gujaf-93	165	41	the	the	DET
gujaf-93	165	42	crime	crime	NOUN
gujaf-93	165	43	can	can	AUX
gujaf-93	165	44	deter	deter	VERB
gujaf-93	165	45	people	people	NOUN
gujaf-93	165	46	from	from	ADP
gujaf-93	165	47	committing	commit	VERB
gujaf-93	165	48	fraud	fraud	NOUN
gujaf-93	165	49	.	.	PUNCT
gujaf-93	166	1	71.4	71.4	NUM
gujaf-93	166	2	%	%	NOUN
gujaf-93	166	3	agreed	agree	VERB
gujaf-93	166	4	with	with	ADP
gujaf-93	166	5	the	the	DET
gujaf-93	166	6	claim	claim	NOUN
gujaf-93	166	7	,	,	PUNCT
gujaf-93	166	8	32	32	NUM
gujaf-93	166	9	%	%	NOUN
gujaf-93	166	10	were	be	AUX
gujaf-93	166	11	unsure	unsure	ADJ
gujaf-93	166	12	,	,	PUNCT
gujaf-93	166	13	and	and	CCONJ
gujaf-93	166	14	the	the	DET
gujaf-93	166	15	remaining	remain	VERB
gujaf-93	166	16	9	9	NUM
gujaf-93	166	17	%	%	NOUN
gujaf-93	166	18	of	of	ADP
gujaf-93	166	19	people	people	NOUN
gujaf-93	166	20	disagree	disagree	VERB
gujaf-93	166	21	.	.	PUNCT
gujaf-93	167	1	further	far	ADV
gujaf-93	167	2	,	,	PUNCT
gujaf-93	167	3	question	question	VERB
gujaf-93	167	4	3	3	NUM
gujaf-93	167	5	shows	show	VERB
gujaf-93	167	6	that	that	SCONJ
gujaf-93	167	7	34.1	34.1	NUM
gujaf-93	167	8	%	%	NOUN
gujaf-93	167	9	of	of	ADP
gujaf-93	167	10	the	the	DET
gujaf-93	167	11	respondents	respondent	NOUN
gujaf-93	167	12	strongly	strongly	ADV
gujaf-93	167	13	agree	agree	VERB
gujaf-93	167	14	that	that	SCONJ
gujaf-93	167	15	the	the	DET
gujaf-93	167	16	use	use	NOUN
gujaf-93	167	17	of	of	ADP
gujaf-93	167	18	litigation	litigation	NOUN
gujaf-93	167	19	support	support	NOUN
gujaf-93	167	20	in	in	ADP
gujaf-93	167	21	financial	financial	ADJ
gujaf-93	167	22	forensics	forensic	NOUN
gujaf-93	167	23	can	can	AUX
gujaf-93	167	24	establish	establish	VERB
gujaf-93	167	25	legal	legal	ADJ
gujaf-93	167	26	patterns	pattern	NOUN
gujaf-93	167	27	13	13	NUM
gujaf-93	167	28	which	which	PRON
gujaf-93	167	29	can	can	AUX
gujaf-93	167	30	prevent	prevent	VERB
gujaf-93	167	31	legal	legal	ADJ
gujaf-93	167	32	disputes	dispute	NOUN
gujaf-93	167	33	or	or	CCONJ
gujaf-93	167	34	set	set	VERB
gujaf-93	167	35	standards	standard	NOUN
gujaf-93	167	36	for	for	ADP
gujaf-93	167	37	resolving	resolve	VERB
gujaf-93	167	38	future	future	ADJ
gujaf-93	167	39	fraud	fraud	NOUN
gujaf-93	167	40	cases	case	NOUN
gujaf-93	167	41	59.1	59.1	NUM
gujaf-93	167	42	%	%	NOUN
gujaf-93	167	43	agree	agree	NOUN
gujaf-93	167	44	,	,	PUNCT
gujaf-93	167	45	5	5	NUM
gujaf-93	167	46	%	%	NOUN
gujaf-93	167	47	were	be	AUX
gujaf-93	167	48	undecided	undecided	ADJ
gujaf-93	167	49	and	and	CCONJ
gujaf-93	167	50	the	the	DET
gujaf-93	167	51	remaining	remain	VERB
gujaf-93	167	52	1.8	1.8	NUM
gujaf-93	167	53	%	%	NOUN
gujaf-93	167	54	disagree	disagree	VERB
gujaf-93	167	55	to	to	ADP
gujaf-93	167	56	the	the	DET
gujaf-93	167	57	claim	claim	NOUN
gujaf-93	167	58	.	.	PUNCT
gujaf-93	168	1	this	this	PRON
gujaf-93	168	2	revealed	reveal	VERB
gujaf-93	168	3	that	that	SCONJ
gujaf-93	168	4	most	most	ADJ
gujaf-93	168	5	of	of	ADP
gujaf-93	168	6	the	the	DET
gujaf-93	168	7	respondent	respondent	NOUN
gujaf-93	168	8	which	which	PRON
gujaf-93	168	9	account	account	VERB
gujaf-93	168	10	for	for	ADP
gujaf-93	168	11	93.2	93.2	NUM
gujaf-93	168	12	%	%	NOUN
gujaf-93	168	13	are	be	AUX
gujaf-93	168	14	of	of	ADP
gujaf-93	168	15	the	the	DET
gujaf-93	168	16	viewed	view	VERB
gujaf-93	168	17	that	that	SCONJ
gujaf-93	168	18	the	the	DET
gujaf-93	168	19	use	use	NOUN
gujaf-93	168	20	of	of	ADP
gujaf-93	168	21	litigation	litigation	NOUN
gujaf-93	168	22	support	support	NOUN
gujaf-93	168	23	in	in	ADP
gujaf-93	168	24	financial	financial	ADJ
gujaf-93	168	25	forensics	forensic	NOUN
gujaf-93	168	26	can	can	AUX
gujaf-93	168	27	establish	establish	VERB
gujaf-93	168	28	legal	legal	ADJ
gujaf-93	168	29	patterns	pattern	NOUN
gujaf-93	168	30	which	which	PRON
gujaf-93	168	31	can	can	AUX
gujaf-93	168	32	prevent	prevent	VERB
gujaf-93	168	33	legal	legal	ADJ
gujaf-93	168	34	disputes	dispute	NOUN
gujaf-93	168	35	.	.	PUNCT
gujaf-93	169	1	finally	finally	ADV
gujaf-93	169	2	,	,	PUNCT
gujaf-93	169	3	on	on	ADP
gujaf-93	169	4	lss	lss	PROPN
gujaf-93	169	5	,	,	PUNCT
gujaf-93	169	6	question	question	NOUN
gujaf-93	169	7	4	4	NUM
gujaf-93	169	8	revealed	reveal	VERB
gujaf-93	169	9	that	that	SCONJ
gujaf-93	169	10	34.1	34.1	NUM
gujaf-93	169	11	%	%	NOUN
gujaf-93	169	12	of	of	ADP
gujaf-93	169	13	respondents	respondent	NOUN
gujaf-93	169	14	strongly	strongly	ADV
gujaf-93	169	15	agree	agree	VERB
gujaf-93	169	16	that	that	SCONJ
gujaf-93	169	17	knowledge	knowledge	NOUN
gujaf-93	169	18	of	of	ADP
gujaf-93	169	19	laws	law	NOUN
gujaf-93	169	20	and	and	CCONJ
gujaf-93	169	21	court	court	NOUN
gujaf-93	169	22	procedures	procedure	NOUN
gujaf-93	169	23	can	can	AUX
gujaf-93	169	24	assist	assist	VERB
gujaf-93	169	25	the	the	DET
gujaf-93	169	26	forensic	forensic	ADJ
gujaf-93	169	27	accountant	accountant	NOUN
gujaf-93	169	28	in	in	ADP
gujaf-93	169	29	identifying	identify	VERB
gujaf-93	169	30	the	the	DET
gujaf-93	169	31	type	type	NOUN
gujaf-93	169	32	of	of	ADP
gujaf-93	169	33	evidence	evidence	NOUN
gujaf-93	169	34	required	require	VERB
gujaf-93	169	35	to	to	PART
gujaf-93	169	36	meet	meet	VERB
gujaf-93	169	37	court	court	NOUN
gujaf-93	169	38	requirements	requirement	NOUN
gujaf-93	169	39	,	,	PUNCT
gujaf-93	169	40	61.8	61.8	NUM
gujaf-93	169	41	%	%	NOUN
gujaf-93	169	42	agree	agree	NOUN
gujaf-93	169	43	,	,	PUNCT
gujaf-93	169	44	2.3	2.3	NUM
gujaf-93	169	45	%	%	NOUN
gujaf-93	169	46	are	be	AUX
gujaf-93	169	47	undecided	undecided	ADJ
gujaf-93	169	48	,	,	PUNCT
gujaf-93	169	49	and	and	CCONJ
gujaf-93	169	50	the	the	DET
gujaf-93	169	51	remaining	remain	VERB
gujaf-93	169	52	1.8	1.8	NUM
gujaf-93	169	53	%	%	NOUN
gujaf-93	169	54	disagree	disagree	NOUN
gujaf-93	169	55	.	.	PUNCT
gujaf-93	170	1	table	table	NOUN
gujaf-93	170	2	6	6	NUM
gujaf-93	170	3	:	:	PUNCT
gujaf-93	170	4	expert	expert	ADJ
gujaf-93	170	5	witness	witness	NOUN
gujaf-93	170	6	service	service	NOUN
gujaf-93	170	7	analysis	analysis	NOUN
gujaf-93	170	8	s	s	NOUN
gujaf-93	170	9	/	/	SYM
gujaf-93	170	10	no	no	DET
gujaf-93	170	11	expert	expert	ADJ
gujaf-93	170	12	witness	witness	NOUN
gujaf-93	170	13	service	service	NOUN
gujaf-93	170	14	sa(%	sa(%	NOUN
gujaf-93	170	15	)	)	PUNCT
gujaf-93	170	16	a(%	a(%	NOUN
gujaf-93	170	17	)	)	PUNCT
gujaf-93	170	18	ud(%	ud(%	NOUN
gujaf-93	170	19	)	)	PUNCT
gujaf-93	170	20	d(%	d(%	NOUN
gujaf-93	170	21	)	)	PUNCT
gujaf-93	170	22	sd(%	sd(%	NOUN
gujaf-93	170	23	)	)	PUNCT
gujaf-93	170	24	1	1	NUM
gujaf-93	170	25	.	.	PUNCT
gujaf-93	171	1	availability	availability	NOUN
gujaf-93	171	2	of	of	ADP
gujaf-93	171	3	an	an	DET
gujaf-93	171	4	expert	expert	NOUN
gujaf-93	171	5	can	can	AUX
gujaf-93	171	6	hinder	hinder	VERB
gujaf-93	171	7	fraud	fraud	NOUN
gujaf-93	171	8	occurrences	occurrence	NOUN
gujaf-93	171	9	21.4	21.4	NUM
gujaf-93	171	10	65.5	65.5	NUM
gujaf-93	171	11	9.1	9.1	NUM
gujaf-93	171	12	3.6	3.6	NUM
gujaf-93	171	13	.5	.5	NUM
gujaf-93	171	14	2	2	NUM
gujaf-93	171	15	.	.	PUNCT
gujaf-93	172	1	expert	expert	ADJ
gujaf-93	172	2	witness	witness	NOUN
gujaf-93	172	3	can	can	AUX
gujaf-93	172	4	identify	identify	VERB
gujaf-93	172	5	manipulated	manipulate	VERB
gujaf-93	172	6	transactions	transaction	NOUN
gujaf-93	172	7	21.8	21.8	NUM
gujaf-93	172	8	65.9	65.9	NUM
gujaf-93	172	9	10	10	NUM
gujaf-93	172	10	1.8	1.8	NUM
gujaf-93	172	11	.5	.5	NUM
gujaf-93	172	12	3	3	NUM
gujaf-93	172	13	expert	expert	NOUN
gujaf-93	172	14	witness	witness	NOUN
gujaf-93	172	15	can	can	AUX
gujaf-93	172	16	provide	provide	VERB
gujaf-93	172	17	information	information	NOUN
gujaf-93	172	18	which	which	PRON
gujaf-93	172	19	can	can	AUX
gujaf-93	172	20	lead	lead	VERB
gujaf-93	172	21	to	to	ADP
gujaf-93	172	22	the	the	DET
gujaf-93	172	23	prosecution	prosecution	NOUN
gujaf-93	172	24	of	of	ADP
gujaf-93	172	25	perpetrator	perpetrator	NOUN
gujaf-93	172	26	27.1	27.1	NUM
gujaf-93	172	27	59.4	59.4	NUM
gujaf-93	172	28	9.2	9.2	NUM
gujaf-93	172	29	4.1	4.1	NUM
gujaf-93	172	30	4	4	NUM
gujaf-93	172	31	.	.	PUNCT
gujaf-93	172	32	mistakes	mistake	NOUN
gujaf-93	172	33	and	and	CCONJ
gujaf-93	172	34	omission	omission	NOUN
gujaf-93	172	35	can	can	AUX
gujaf-93	172	36	affect	affect	VERB
gujaf-93	172	37	trail	trail	NOUN
gujaf-93	172	38	outcome	outcome	NOUN
gujaf-93	172	39	27.7	27.7	NUM
gujaf-93	172	40	59.5	59.5	NUM
gujaf-93	172	41	9.5	9.5	NUM
gujaf-93	172	42	3.2	3.2	NUM
gujaf-93	172	43	source	source	NOUN
gujaf-93	172	44	:	:	PUNCT
gujaf-93	172	45	field	field	NOUN
gujaf-93	172	46	survey	survey	NOUN
gujaf-93	172	47	,	,	PUNCT
gujaf-93	172	48	2021	2021	NUM
gujaf-93	172	49	with	with	ADP
gujaf-93	172	50	regard	regard	NOUN
gujaf-93	172	51	to	to	ADP
gujaf-93	172	52	expert	expert	ADJ
gujaf-93	172	53	witness	witness	NOUN
gujaf-93	172	54	,	,	PUNCT
gujaf-93	172	55	question	question	NOUN
gujaf-93	172	56	1	1	NUM
gujaf-93	172	57	on	on	ADP
gujaf-93	172	58	table	table	NOUN
gujaf-93	172	59	6	6	NUM
gujaf-93	172	60	showed	show	VERB
gujaf-93	172	61	that	that	SCONJ
gujaf-93	172	62	21.4	21.4	NUM
gujaf-93	172	63	%	%	NOUN
gujaf-93	172	64	of	of	ADP
gujaf-93	172	65	the	the	DET
gujaf-93	172	66	respondents	respondent	NOUN
gujaf-93	172	67	strongly	strongly	ADV
gujaf-93	172	68	agree	agree	VERB
gujaf-93	172	69	that	that	SCONJ
gujaf-93	172	70	knowing	know	VERB
gujaf-93	172	71	that	that	SCONJ
gujaf-93	172	72	an	an	DET
gujaf-93	172	73	expert	expert	NOUN
gujaf-93	172	74	of	of	ADP
gujaf-93	172	75	a	a	DET
gujaf-93	172	76	particular	particular	ADJ
gujaf-93	172	77	field	field	NOUN
gujaf-93	172	78	is	be	AUX
gujaf-93	172	79	likely	likely	ADJ
gujaf-93	172	80	to	to	PART
gujaf-93	172	81	give	give	VERB
gujaf-93	172	82	an	an	DET
gujaf-93	172	83	opinion	opinion	NOUN
gujaf-93	172	84	on	on	ADP
gujaf-93	172	85	a	a	DET
gujaf-93	172	86	fraudulent	fraudulent	ADJ
gujaf-93	172	87	act	act	NOUN
gujaf-93	172	88	can	can	AUX
gujaf-93	172	89	hinder	hinder	VERB
gujaf-93	172	90	an	an	DET
gujaf-93	172	91	individual	individual	NOUN
gujaf-93	172	92	from	from	ADP
gujaf-93	172	93	committing	commit	VERB
gujaf-93	172	94	fraud	fraud	NOUN
gujaf-93	172	95	,	,	PUNCT
gujaf-93	172	96	65.5	65.5	NUM
gujaf-93	172	97	%	%	NOUN
gujaf-93	172	98	agree	agree	VERB
gujaf-93	172	99	to	to	ADP
gujaf-93	172	100	the	the	DET
gujaf-93	172	101	statement	statement	NOUN
gujaf-93	172	102	,	,	PUNCT
gujaf-93	172	103	9.1	9.1	NUM
gujaf-93	172	104	%	%	NOUN
gujaf-93	172	105	were	be	AUX
gujaf-93	172	106	undecided	undecided	ADJ
gujaf-93	172	107	,	,	PUNCT
gujaf-93	172	108	3.6	3.6	NUM
gujaf-93	172	109	%	%	NOUN
gujaf-93	172	110	were	be	AUX
gujaf-93	172	111	undecided	undecided	ADJ
gujaf-93	172	112	while	while	SCONJ
gujaf-93	172	113	the	the	DET
gujaf-93	172	114	remaining	remain	VERB
gujaf-93	172	115	.5	.5	NUM
gujaf-93	172	116	%	%	NOUN
gujaf-93	172	117	strongly	strongly	ADV
gujaf-93	172	118	disagree	disagree	VERB
gujaf-93	172	119	.	.	PUNCT
gujaf-93	173	1	this	this	PRON
gujaf-93	173	2	showed	show	VERB
gujaf-93	173	3	that	that	SCONJ
gujaf-93	173	4	the	the	DET
gujaf-93	173	5	majority	majority	NOUN
gujaf-93	173	6	of	of	ADP
gujaf-93	173	7	respondents	respondent	NOUN
gujaf-93	173	8	(	(	PUNCT
gujaf-93	173	9	86.9	86.9	NUM
gujaf-93	173	10	%	%	NOUN
gujaf-93	173	11	)	)	PUNCT
gujaf-93	173	12	believe	believe	VERB
gujaf-93	173	13	that	that	SCONJ
gujaf-93	173	14	knowing	know	VERB
gujaf-93	173	15	that	that	SCONJ
gujaf-93	173	16	an	an	DET
gujaf-93	173	17	expert	expert	NOUN
gujaf-93	173	18	in	in	ADP
gujaf-93	173	19	a	a	DET
gujaf-93	173	20	specific	specific	ADJ
gujaf-93	173	21	field	field	NOUN
gujaf-93	173	22	is	be	AUX
gujaf-93	173	23	likely	likely	ADJ
gujaf-93	173	24	to	to	PART
gujaf-93	173	25	give	give	VERB
gujaf-93	173	26	an	an	DET
gujaf-93	173	27	opinion	opinion	NOUN
gujaf-93	173	28	on	on	ADP
gujaf-93	173	29	a	a	DET
gujaf-93	173	30	fraudulent	fraudulent	ADJ
gujaf-93	173	31	act	act	NOUN
gujaf-93	173	32	will	will	AUX
gujaf-93	173	33	prevent	prevent	VERB
gujaf-93	173	34	anyone	anyone	PRON
gujaf-93	173	35	from	from	ADP
gujaf-93	173	36	committing	commit	VERB
gujaf-93	173	37	fraud	fraud	NOUN
gujaf-93	173	38	.	.	PUNCT
gujaf-93	174	1	on	on	ADP
gujaf-93	174	2	question	question	NOUN
gujaf-93	174	3	2	2	NUM
gujaf-93	174	4	,	,	PUNCT
gujaf-93	174	5	21.8	21.8	NUM
gujaf-93	174	6	%	%	NOUN
gujaf-93	174	7	of	of	ADP
gujaf-93	174	8	the	the	DET
gujaf-93	174	9	respondents	respondent	NOUN
gujaf-93	174	10	strongly	strongly	ADV
gujaf-93	174	11	agree	agree	VERB
gujaf-93	174	12	that	that	SCONJ
gujaf-93	174	13	expert	expert	NOUN
gujaf-93	174	14	witness	witness	NOUN
gujaf-93	174	15	services	service	NOUN
gujaf-93	174	16	can	can	AUX
gujaf-93	174	17	be	be	AUX
gujaf-93	174	18	used	use	VERB
gujaf-93	174	19	in	in	ADP
gujaf-93	174	20	identifying	identify	VERB
gujaf-93	174	21	manipulated	manipulate	VERB
gujaf-93	174	22	transactions	transaction	NOUN
gujaf-93	174	23	within	within	ADP
gujaf-93	174	24	the	the	DET
gujaf-93	174	25	bank	bank	NOUN
gujaf-93	174	26	.	.	PUNCT
gujaf-93	175	1	65.9	65.9	NUM
gujaf-93	175	2	%	%	NOUN
gujaf-93	175	3	agree	agree	VERB
gujaf-93	175	4	to	to	ADP
gujaf-93	175	5	the	the	DET
gujaf-93	175	6	claim	claim	NOUN
gujaf-93	175	7	,	,	PUNCT
gujaf-93	175	8	10	10	NUM
gujaf-93	175	9	%	%	NOUN
gujaf-93	175	10	were	be	AUX
gujaf-93	175	11	undecided	undecided	ADJ
gujaf-93	175	12	,	,	PUNCT
gujaf-93	175	13	1.8	1.8	NUM
gujaf-93	175	14	%	%	NOUN
gujaf-93	175	15	disagree	disagree	VERB
gujaf-93	175	16	while	while	SCONJ
gujaf-93	175	17	the	the	DET
gujaf-93	175	18	remaining	remain	VERB
gujaf-93	175	19	0.5	0.5	NUM
gujaf-93	175	20	%	%	NOUN
gujaf-93	175	21	strongly	strongly	ADV
gujaf-93	175	22	disagree	disagree	VERB
gujaf-93	175	23	.	.	PUNCT
gujaf-93	176	1	this	this	PRON
gujaf-93	176	2	revealed	reveal	VERB
gujaf-93	176	3	that	that	SCONJ
gujaf-93	176	4	majority	majority	NOUN
gujaf-93	176	5	of	of	ADP
gujaf-93	176	6	the	the	DET
gujaf-93	176	7	respondents	respondent	NOUN
gujaf-93	176	8	(	(	PUNCT
gujaf-93	176	9	87.7	87.7	NUM
gujaf-93	176	10	%	%	NOUN
gujaf-93	176	11	)	)	PUNCT
gujaf-93	176	12	were	be	AUX
gujaf-93	176	13	positive	positive	ADJ
gujaf-93	176	14	that	that	SCONJ
gujaf-93	176	15	expert	expert	ADJ
gujaf-93	176	16	witness	witness	NOUN
gujaf-93	176	17	services	service	NOUN
gujaf-93	176	18	can	can	AUX
gujaf-93	176	19	be	be	AUX
gujaf-93	176	20	used	use	VERB
gujaf-93	176	21	in	in	ADP
gujaf-93	176	22	identifying	identify	VERB
gujaf-93	176	23	manipulated	manipulate	VERB
gujaf-93	176	24	transactions	transaction	NOUN
gujaf-93	176	25	within	within	ADP
gujaf-93	176	26	the	the	DET
gujaf-93	176	27	bank	bank	NOUN
gujaf-93	176	28	.	.	PUNCT
gujaf-93	177	1	further	far	ADV
gujaf-93	177	2	,	,	PUNCT
gujaf-93	177	3	question	question	NOUN
gujaf-93	177	4	3	3	NUM
gujaf-93	177	5	revealed	reveal	VERB
gujaf-93	177	6	that	that	SCONJ
gujaf-93	177	7	27.1	27.1	NUM
gujaf-93	177	8	%	%	NOUN
gujaf-93	177	9	of	of	ADP
gujaf-93	177	10	the	the	DET
gujaf-93	177	11	respondents	respondent	NOUN
gujaf-93	177	12	strongly	strongly	ADV
gujaf-93	177	13	agree	agree	VERB
gujaf-93	177	14	that	that	SCONJ
gujaf-93	177	15	an	an	DET
gujaf-93	177	16	expert	expert	ADJ
gujaf-93	177	17	witness	witness	NOUN
gujaf-93	177	18	can	can	AUX
gujaf-93	177	19	provide	provide	VERB
gujaf-93	177	20	reliability	reliability	NOUN
gujaf-93	177	21	on	on	ADP
gujaf-93	177	22	matters	matter	NOUN
gujaf-93	177	23	related	relate	VERB
gujaf-93	177	24	to	to	PART
gujaf-93	177	25	fraud	fraud	VERB
gujaf-93	177	26	through	through	ADP
gujaf-93	177	27	supporting	support	VERB
gujaf-93	177	28	facts	fact	NOUN
gujaf-93	177	29	and	and	CCONJ
gujaf-93	177	30	this	this	PRON
gujaf-93	177	31	can	can	AUX
gujaf-93	177	32	lead	lead	VERB
gujaf-93	177	33	to	to	ADP
gujaf-93	177	34	the	the	DET
gujaf-93	177	35	prosecution	prosecution	NOUN
gujaf-93	177	36	of	of	ADP
gujaf-93	177	37	a	a	DET
gujaf-93	177	38	fraud	fraud	NOUN
gujaf-93	177	39	perpetrator	perpetrator	NOUN
gujaf-93	177	40	,	,	PUNCT
gujaf-93	177	41	59.4	59.4	NUM
gujaf-93	177	42	%	%	NOUN
gujaf-93	177	43	agree	agree	NOUN
gujaf-93	177	44	,	,	PUNCT
gujaf-93	177	45	9.2	9.2	NUM
gujaf-93	177	46	%	%	NOUN
gujaf-93	177	47	were	be	AUX
gujaf-93	177	48	undecided	undecided	ADJ
gujaf-93	177	49	and	and	CCONJ
gujaf-93	177	50	the	the	DET
gujaf-93	177	51	remaining	remain	VERB
gujaf-93	177	52	4.1	4.1	NUM
gujaf-93	177	53	%	%	NOUN
gujaf-93	177	54	disagree	disagree	VERB
gujaf-93	177	55	to	to	ADP
gujaf-93	177	56	the	the	DET
gujaf-93	177	57	claim	claim	NOUN
gujaf-93	177	58	.	.	PUNCT
gujaf-93	178	1	this	this	PRON
gujaf-93	178	2	revealed	reveal	VERB
gujaf-93	178	3	that	that	SCONJ
gujaf-93	178	4	most	most	ADJ
gujaf-93	178	5	of	of	ADP
gujaf-93	178	6	the	the	DET
gujaf-93	178	7	respondents	respondent	NOUN
gujaf-93	178	8	which	which	PRON
gujaf-93	178	9	account	account	VERB
gujaf-93	178	10	for	for	ADP
gujaf-93	178	11	86.5	86.5	NUM
gujaf-93	178	12	%	%	NOUN
gujaf-93	178	13	are	be	AUX
gujaf-93	178	14	of	of	ADP
gujaf-93	178	15	the	the	DET
gujaf-93	178	16	viewed	view	VERB
gujaf-93	178	17	that	that	SCONJ
gujaf-93	178	18	an	an	DET
gujaf-93	178	19	expert	expert	ADJ
gujaf-93	178	20	witness	witness	NOUN
gujaf-93	178	21	can	can	AUX
gujaf-93	178	22	provide	provide	VERB
gujaf-93	178	23	reliability	reliability	NOUN
gujaf-93	178	24	on	on	ADP
gujaf-93	178	25	matters	matter	NOUN
gujaf-93	178	26	related	relate	VERB
gujaf-93	178	27	to	to	PART
gujaf-93	178	28	fraud	fraud	VERB
gujaf-93	178	29	through	through	ADP
gujaf-93	178	30	supporting	support	VERB
gujaf-93	178	31	facts	fact	NOUN
gujaf-93	178	32	and	and	CCONJ
gujaf-93	178	33	this	this	PRON
gujaf-93	178	34	can	can	AUX
gujaf-93	178	35	lead	lead	VERB
gujaf-93	178	36	to	to	ADP
gujaf-93	178	37	the	the	DET
gujaf-93	178	38	prosecution	prosecution	NOUN
gujaf-93	178	39	of	of	ADP
gujaf-93	178	40	a	a	DET
gujaf-93	178	41	fraud	fraud	NOUN
gujaf-93	178	42	perpetrator	perpetrator	NOUN
gujaf-93	178	43	.	.	PUNCT
gujaf-93	179	1	finally	finally	ADV
gujaf-93	179	2	,	,	PUNCT
gujaf-93	179	3	question	question	VERB
gujaf-93	179	4	4	4	NUM
gujaf-93	179	5	on	on	ADP
gujaf-93	179	6	ews	ews	PROPN
gujaf-93	179	7	showed	show	VERB
gujaf-93	179	8	that	that	SCONJ
gujaf-93	179	9	27.7	27.7	NUM
gujaf-93	179	10	%	%	NOUN
gujaf-93	179	11	of	of	ADP
gujaf-93	179	12	respondents	respondent	NOUN
gujaf-93	179	13	strongly	strongly	ADV
gujaf-93	179	14	agree	agree	VERB
gujaf-93	179	15	that	that	SCONJ
gujaf-93	179	16	expert	expert	NOUN
gujaf-93	179	17	witness	witness	NOUN
gujaf-93	179	18	errors	error	NOUN
gujaf-93	179	19	and	and	CCONJ
gujaf-93	179	20	omissions	omission	NOUN
gujaf-93	179	21	would	would	AUX
gujaf-93	179	22	damage	damage	VERB
gujaf-93	179	23	credibility	credibility	NOUN
gujaf-93	179	24	in	in	ADP
gujaf-93	179	25	a	a	DET
gujaf-93	179	26	court	court	NOUN
gujaf-93	179	27	agreement	agreement	NOUN
gujaf-93	179	28	or	or	CCONJ
gujaf-93	179	29	trial	trial	NOUN
gujaf-93	179	30	.	.	PUNCT
gujaf-93	180	1	59.5	59.5	NUM
gujaf-93	180	2	percent	percent	NOUN
gujaf-93	180	3	agree	agree	VERB
gujaf-93	180	4	with	with	ADP
gujaf-93	180	5	the	the	DET
gujaf-93	180	6	statement	statement	NOUN
gujaf-93	180	7	,	,	PUNCT
gujaf-93	180	8	9.5	9.5	NUM
gujaf-93	180	9	percent	percent	NOUN
gujaf-93	180	10	are	be	AUX
gujaf-93	180	11	undecided	undecided	ADJ
gujaf-93	180	12	,	,	PUNCT
gujaf-93	180	13	and	and	CCONJ
gujaf-93	180	14	3.2	3.2	NUM
gujaf-93	180	15	percent	percent	NOUN
gujaf-93	180	16	strongly	strongly	ADV
gujaf-93	180	17	disagree	disagree	VERB
gujaf-93	180	18	.	.	PUNCT
gujaf-93	181	1	this	this	PRON
gujaf-93	181	2	revealed	reveal	VERB
gujaf-93	181	3	that	that	SCONJ
gujaf-93	181	4	majority	majority	NOUN
gujaf-93	181	5	of	of	ADP
gujaf-93	181	6	the	the	DET
gujaf-93	181	7	respondents	respondent	NOUN
gujaf-93	181	8	(	(	PUNCT
gujaf-93	181	9	87.2	87.2	NUM
gujaf-93	181	10	%	%	NOUN
gujaf-93	181	11	)	)	PUNCT
gujaf-93	181	12	were	be	AUX
gujaf-93	181	13	positive	positive	ADJ
gujaf-93	181	14	that	that	SCONJ
gujaf-93	181	15	mistakes	mistake	NOUN
gujaf-93	181	16	and	and	CCONJ
gujaf-93	181	17	omissions	omission	NOUN
gujaf-93	181	18	by	by	ADP
gujaf-93	181	19	the	the	DET
gujaf-93	181	20	expert	expert	ADJ
gujaf-93	181	21	witness	witness	NOUN
gujaf-93	181	22	can	can	AUX
gujaf-93	181	23	damage	damage	VERB
gujaf-93	181	24	credibility	credibility	NOUN
gujaf-93	181	25	in	in	ADP
gujaf-93	181	26	a	a	DET
gujaf-93	181	27	court	court	NOUN
gujaf-93	181	28	negotiation	negotiation	NOUN
gujaf-93	181	29	or	or	CCONJ
gujaf-93	181	30	trail	trail	NOUN
gujaf-93	181	31	.	.	PUNCT
gujaf-93	182	1	14	14	NUM
gujaf-93	182	2	descriptive	descriptive	ADJ
gujaf-93	182	3	statistics	statistic	NOUN
gujaf-93	182	4	of	of	ADP
gujaf-93	182	5	variables	variable	NOUN
gujaf-93	182	6	of	of	ADP
gujaf-93	182	7	the	the	DET
gujaf-93	182	8	study	study	NOUN
gujaf-93	182	9	this	this	DET
gujaf-93	182	10	section	section	NOUN
gujaf-93	182	11	provides	provide	VERB
gujaf-93	182	12	descriptive	descriptive	ADJ
gujaf-93	182	13	statistics	statistic	NOUN
gujaf-93	182	14	of	of	ADP
gujaf-93	182	15	the	the	DET
gujaf-93	182	16	variables	variable	NOUN
gujaf-93	182	17	of	of	ADP
gujaf-93	182	18	the	the	DET
gujaf-93	182	19	study	study	NOUN
gujaf-93	182	20	,	,	PUNCT
gujaf-93	182	21	using	use	VERB
gujaf-93	182	22	mean	mean	NOUN
gujaf-93	182	23	and	and	CCONJ
gujaf-93	182	24	standard	standard	ADJ
gujaf-93	182	25	deviation	deviation	NOUN
gujaf-93	182	26	.	.	PUNCT
gujaf-93	183	1	the	the	DET
gujaf-93	183	2	result	result	NOUN
gujaf-93	183	3	is	be	AUX
gujaf-93	183	4	presented	present	VERB
gujaf-93	183	5	in	in	ADP
gujaf-93	183	6	table	table	NOUN
gujaf-93	183	7	7	7	NUM
gujaf-93	183	8	.	.	PUNCT
gujaf-93	183	9	table	table	NOUN
gujaf-93	183	10	7	7	NUM
gujaf-93	183	11	:	:	PUNCT
gujaf-93	183	12	descriptive	descriptive	ADJ
gujaf-93	183	13	statistics	statistic	NOUN
gujaf-93	183	14	of	of	ADP
gujaf-93	183	15	variables	variable	NOUN
gujaf-93	183	16	variables	variable	NOUN
gujaf-93	183	17	sample	sample	NOUN
gujaf-93	183	18	mean	mean	VERB
gujaf-93	183	19	std	std	X
gujaf-93	183	20	.	.	PUNCT
gujaf-93	184	1	deviation	deviation	NOUN
gujaf-93	184	2	frd	frd	ADJ
gujaf-93	184	3	220	220	NUM
gujaf-93	184	4	4.38	4.38	NUM
gujaf-93	184	5	0.45	0.45	NUM
gujaf-93	184	6	is	be	AUX
gujaf-93	184	7	220	220	NUM
gujaf-93	184	8	4.32	4.32	NUM
gujaf-93	184	9	0.37	0.37	NUM
gujaf-93	184	10	ls	ls	ADJ
gujaf-93	184	11	220	220	NUM
gujaf-93	184	12	4.23	4.23	NUM
gujaf-93	184	13	0.45	0.45	NUM
gujaf-93	184	14	ew	ew	NOUN
gujaf-93	184	15	220	220	NUM
gujaf-93	184	16	4.08	4.08	NUM
gujaf-93	184	17	0.51	0.51	NUM
gujaf-93	184	18	source	source	NOUN
gujaf-93	184	19	:	:	PUNCT
gujaf-93	184	20	spss	spss	PROPN
gujaf-93	184	21	output	output	NOUN
gujaf-93	184	22	,	,	PUNCT
gujaf-93	184	23	2021	2021	NUM
gujaf-93	184	24	all	all	DET
gujaf-93	184	25	constructs	construct	NOUN
gujaf-93	184	26	were	be	AUX
gujaf-93	184	27	evaluated	evaluate	VERB
gujaf-93	184	28	using	use	VERB
gujaf-93	184	29	a	a	DET
gujaf-93	184	30	five	five	NUM
gujaf-93	184	31	-	-	PUNCT
gujaf-93	184	32	point	point	NOUN
gujaf-93	184	33	likert	likert	ADJ
gujaf-93	184	34	scale	scale	NOUN
gujaf-93	184	35	.	.	PUNCT
gujaf-93	185	1	the	the	DET
gujaf-93	185	2	mean	mean	ADJ
gujaf-93	185	3	response	response	NOUN
gujaf-93	185	4	on	on	ADP
gujaf-93	185	5	fraud	fraud	NOUN
gujaf-93	185	6	deterrence	deterrence	NOUN
gujaf-93	185	7	(	(	PUNCT
gujaf-93	185	8	frd	frd	ADJ
gujaf-93	185	9	)	)	PUNCT
gujaf-93	185	10	was	be	AUX
gujaf-93	185	11	4.38	4.38	NUM
gujaf-93	185	12	,	,	PUNCT
gujaf-93	185	13	with	with	ADP
gujaf-93	185	14	a	a	DET
gujaf-93	185	15	standard	standard	ADJ
gujaf-93	185	16	deviation	deviation	NOUN
gujaf-93	185	17	of	of	ADP
gujaf-93	185	18	0.45	0.45	NUM
gujaf-93	185	19	.	.	PUNCT
gujaf-93	186	1	a	a	DET
gujaf-93	186	2	mean	mean	ADJ
gujaf-93	186	3	response	response	NOUN
gujaf-93	186	4	of	of	ADP
gujaf-93	186	5	4.32	4.32	NUM
gujaf-93	186	6	on	on	ADP
gujaf-93	186	7	ias	ias	PROPN
gujaf-93	186	8	with	with	ADP
gujaf-93	186	9	a	a	DET
gujaf-93	186	10	standard	standard	ADJ
gujaf-93	186	11	deviation	deviation	NOUN
gujaf-93	186	12	of	of	ADP
gujaf-93	186	13	0.38	0.38	NUM
gujaf-93	186	14	indicated	indicate	VERB
gujaf-93	186	15	that	that	SCONJ
gujaf-93	186	16	staff	staff	NOUN
gujaf-93	186	17	respondents	respondent	NOUN
gujaf-93	186	18	are	be	AUX
gujaf-93	186	19	also	also	ADV
gujaf-93	186	20	developing	develop	VERB
gujaf-93	186	21	a	a	DET
gujaf-93	186	22	positive	positive	ADJ
gujaf-93	186	23	perception	perception	NOUN
gujaf-93	186	24	of	of	ADP
gujaf-93	186	25	the	the	DET
gujaf-93	186	26	banks	bank	NOUN
gujaf-93	186	27	'	'	PART
gujaf-93	186	28	investigating	investigate	VERB
gujaf-93	186	29	accounting	accounting	NOUN
gujaf-93	186	30	service	service	NOUN
gujaf-93	186	31	(	(	PUNCT
gujaf-93	186	32	ias	ias	PROPN
gujaf-93	186	33	)	)	PUNCT
gujaf-93	186	34	.	.	PUNCT
gujaf-93	187	1	4.23	4.23	NUM
gujaf-93	187	2	mean	mean	VERB
gujaf-93	187	3	response	response	NOUN
gujaf-93	187	4	on	on	ADP
gujaf-93	187	5	(	(	PUNCT
gujaf-93	187	6	lss	lss	PROPN
gujaf-93	187	7	)	)	PUNCT
gujaf-93	187	8	revealed	reveal	VERB
gujaf-93	187	9	that	that	SCONJ
gujaf-93	187	10	staff	staff	NOUN
gujaf-93	187	11	in	in	ADP
gujaf-93	187	12	banks	bank	NOUN
gujaf-93	187	13	are	be	AUX
gujaf-93	187	14	becoming	become	VERB
gujaf-93	187	15	more	more	ADV
gujaf-93	187	16	positive	positive	ADJ
gujaf-93	187	17	about	about	ADP
gujaf-93	187	18	litigation	litigation	NOUN
gujaf-93	187	19	support	support	NOUN
gujaf-93	187	20	service	service	NOUN
gujaf-93	187	21	of	of	ADP
gujaf-93	187	22	financial	financial	ADJ
gujaf-93	187	23	forensics	forensic	NOUN
gujaf-93	187	24	.	.	PUNCT
gujaf-93	188	1	finally	finally	ADV
gujaf-93	188	2	,	,	PUNCT
gujaf-93	188	3	the	the	DET
gujaf-93	188	4	mean	mean	ADJ
gujaf-93	188	5	response	response	NOUN
gujaf-93	188	6	of	of	ADP
gujaf-93	188	7	4.08	4.08	NUM
gujaf-93	188	8	on	on	ADP
gujaf-93	188	9	expert	expert	ADJ
gujaf-93	188	10	witness	witness	NOUN
gujaf-93	188	11	indicates	indicate	VERB
gujaf-93	188	12	that	that	SCONJ
gujaf-93	188	13	the	the	DET
gujaf-93	188	14	sampled	sample	VERB
gujaf-93	188	15	banks	bank	NOUN
gujaf-93	188	16	have	have	VERB
gujaf-93	188	17	a	a	DET
gujaf-93	188	18	positive	positive	ADJ
gujaf-93	188	19	perception	perception	NOUN
gujaf-93	188	20	of	of	ADP
gujaf-93	188	21	the	the	DET
gujaf-93	188	22	expert	expert	ADJ
gujaf-93	188	23	witness	witness	NOUN
gujaf-93	188	24	function	function	NOUN
gujaf-93	188	25	.	.	PUNCT
gujaf-93	189	1	diagnostic	diagnostic	ADJ
gujaf-93	189	2	test	test	NOUN
gujaf-93	189	3	ordinary	ordinary	ADJ
gujaf-93	189	4	least	least	ADJ
gujaf-93	189	5	demand	demand	VERB
gujaf-93	189	6	the	the	DET
gujaf-93	189	7	satisfaction	satisfaction	NOUN
gujaf-93	189	8	of	of	ADP
gujaf-93	189	9	some	some	DET
gujaf-93	189	10	basic	basic	ADJ
gujaf-93	189	11	assumption	assumption	NOUN
gujaf-93	189	12	for	for	ADP
gujaf-93	189	13	better	well	ADJ
gujaf-93	189	14	inference	inference	NOUN
gujaf-93	189	15	.	.	PUNCT
gujaf-93	190	1	to	to	ADP
gujaf-93	190	2	this	this	DET
gujaf-93	190	3	effect	effect	NOUN
gujaf-93	190	4	,	,	PUNCT
gujaf-93	190	5	the	the	DET
gujaf-93	190	6	study	study	NOUN
gujaf-93	190	7	conducted	conduct	VERB
gujaf-93	190	8	normality	normality	NOUN
gujaf-93	190	9	test	test	NOUN
gujaf-93	190	10	and	and	CCONJ
gujaf-93	190	11	multicollinearity	multicollinearity	NOUN
gujaf-93	190	12	test	test	NOUN
gujaf-93	190	13	.	.	PUNCT
gujaf-93	191	1	figure	figure	VERB
gujaf-93	191	2	4	4	NUM
gujaf-93	191	3	:	:	PUNCT
gujaf-93	191	4	normality	normality	NOUN
gujaf-93	191	5	of	of	ADP
gujaf-93	191	6	residual	residual	ADJ
gujaf-93	191	7	source	source	NOUN
gujaf-93	191	8	:	:	PUNCT
gujaf-93	191	9	spss	spss	PROPN
gujaf-93	191	10	output	output	NOUN
gujaf-93	191	11	,	,	PUNCT
gujaf-93	191	12	2021	2021	NUM
gujaf-93	191	13	the	the	DET
gujaf-93	191	14	study	study	NOUN
gujaf-93	191	15	used	use	VERB
gujaf-93	191	16	a	a	DET
gujaf-93	191	17	histogram	histogram	NOUN
gujaf-93	191	18	to	to	PART
gujaf-93	191	19	check	check	VERB
gujaf-93	191	20	for	for	ADP
gujaf-93	191	21	the	the	DET
gujaf-93	191	22	normality	normality	NOUN
gujaf-93	191	23	of	of	ADP
gujaf-93	191	24	the	the	DET
gujaf-93	191	25	residual	residual	NOUN
gujaf-93	191	26	.	.	PUNCT
gujaf-93	192	1	the	the	DET
gujaf-93	192	2	figure	figure	NOUN
gujaf-93	192	3	above	above	ADV
gujaf-93	192	4	reveals	reveal	VERB
gujaf-93	192	5	a	a	DET
gujaf-93	192	6	bell	bell	NOUN
gujaf-93	192	7	-	-	PUNCT
gujaf-93	192	8	shaped	shape	VERB
gujaf-93	192	9	and	and	CCONJ
gujaf-93	192	10	symmetric	symmetric	ADJ
gujaf-93	192	11	about	about	ADP
gujaf-93	192	12	the	the	DET
gujaf-93	192	13	mean	mean	NOUN
gujaf-93	192	14	.	.	PUNCT
gujaf-93	193	1	this	this	PRON
gujaf-93	193	2	indicated	indicate	VERB
gujaf-93	193	3	that	that	SCONJ
gujaf-93	193	4	the	the	DET
gujaf-93	193	5	residual	residual	ADJ
gujaf-93	193	6	is	be	AUX
gujaf-93	193	7	normally	normally	ADV
gujaf-93	193	8	distributed	distribute	VERB
gujaf-93	193	9	.	.	PUNCT
gujaf-93	194	1	15	15	NUM
gujaf-93	194	2	multicollinearity	multicollinearity	NOUN
gujaf-93	194	3	test	test	NOUN
gujaf-93	194	4	the	the	DET
gujaf-93	194	5	presence	presence	NOUN
gujaf-93	194	6	of	of	ADP
gujaf-93	194	7	multicollinearity	multicollinearity	NOUN
gujaf-93	194	8	between	between	ADP
gujaf-93	194	9	independent	independent	ADJ
gujaf-93	194	10	variables	variable	NOUN
gujaf-93	194	11	can	can	AUX
gujaf-93	194	12	result	result	VERB
gujaf-93	194	13	in	in	ADP
gujaf-93	194	14	a	a	DET
gujaf-93	194	15	disputed	dispute	VERB
gujaf-93	194	16	result	result	NOUN
gujaf-93	194	17	,	,	PUNCT
gujaf-93	194	18	necessitating	necessitate	VERB
gujaf-93	194	19	testing	testing	NOUN
gujaf-93	194	20	.	.	PUNCT
gujaf-93	195	1	to	to	PART
gujaf-93	195	2	check	check	VERB
gujaf-93	195	3	for	for	ADP
gujaf-93	195	4	multicollinearity	multicollinearity	NOUN
gujaf-93	195	5	,	,	PUNCT
gujaf-93	195	6	this	this	DET
gujaf-93	195	7	paper	paper	NOUN
gujaf-93	195	8	used	use	VERB
gujaf-93	195	9	the	the	DET
gujaf-93	195	10	variance	variance	NOUN
gujaf-93	195	11	inflation	inflation	NOUN
gujaf-93	195	12	factor	factor	NOUN
gujaf-93	195	13	(	(	PUNCT
gujaf-93	195	14	vif	vif	PROPN
gujaf-93	195	15	)	)	PUNCT
gujaf-93	195	16	.	.	PUNCT
gujaf-93	196	1	a	a	DET
gujaf-93	196	2	vif	vif	NOUN
gujaf-93	196	3	figure	figure	NOUN
gujaf-93	196	4	of	of	ADP
gujaf-93	196	5	more	more	ADJ
gujaf-93	196	6	than	than	ADP
gujaf-93	196	7	5	5	NUM
gujaf-93	196	8	indicates	indicate	VERB
gujaf-93	196	9	severe	severe	ADJ
gujaf-93	196	10	multicollinearity	multicollinearity	NOUN
gujaf-93	196	11	(	(	PUNCT
gujaf-93	196	12	kothari	kothari	PROPN
gujaf-93	196	13	&	&	CCONJ
gujaf-93	196	14	garg	garg	PROPN
gujaf-93	196	15	,	,	PUNCT
gujaf-93	196	16	2014	2014	NUM
gujaf-93	196	17	)	)	PUNCT
gujaf-93	196	18	.	.	PUNCT
gujaf-93	197	1	there	there	PRON
gujaf-93	197	2	was	be	VERB
gujaf-93	197	3	no	no	DET
gujaf-93	197	4	issue	issue	NOUN
gujaf-93	197	5	with	with	ADP
gujaf-93	197	6	multicollinearity	multicollinearity	NOUN
gujaf-93	197	7	since	since	SCONJ
gujaf-93	197	8	all	all	PRON
gujaf-93	197	9	of	of	ADP
gujaf-93	197	10	the	the	DET
gujaf-93	197	11	vif	vif	NOUN
gujaf-93	197	12	figures	figure	NOUN
gujaf-93	197	13	in	in	ADP
gujaf-93	197	14	table	table	NOUN
gujaf-93	197	15	8	8	NUM
gujaf-93	197	16	are	be	AUX
gujaf-93	197	17	less	less	ADJ
gujaf-93	197	18	than	than	ADP
gujaf-93	197	19	5	5	NUM
gujaf-93	197	20	.	.	PUNCT
gujaf-93	197	21	table	table	NOUN
gujaf-93	197	22	8	8	NUM
gujaf-93	197	23	:	:	PUNCT
gujaf-93	197	24	test	test	NOUN
gujaf-93	197	25	for	for	ADP
gujaf-93	197	26	multicollinearity	multicollinearity	NOUN
gujaf-93	197	27	vif	vif	NOUN
gujaf-93	197	28	tv	tv	NOUN
gujaf-93	197	29	ias	ia	VERB
gujaf-93	197	30	1.68	1.68	NUM
gujaf-93	197	31	0.60	0.60	NUM
gujaf-93	197	32	lss	lss	PROPN
gujaf-93	197	33	2.24	2.24	NUM
gujaf-93	197	34	0.45	0.45	NUM
gujaf-93	197	35	ew	ew	NUM
gujaf-93	197	36	1.83	1.83	NUM
gujaf-93	197	37	0.55	0.55	NUM
gujaf-93	197	38	spss	spss	ADJ
gujaf-93	197	39	output	output	NOUN
gujaf-93	197	40	,	,	PUNCT
gujaf-93	197	41	2021	2021	NUM
gujaf-93	197	42	.	.	PUNCT
gujaf-93	198	1	regression	regression	VERB
gujaf-93	198	2	analysis	analysis	NOUN
gujaf-93	198	3	the	the	DET
gujaf-93	198	4	regression	regression	NOUN
gujaf-93	198	5	results	result	NOUN
gujaf-93	198	6	of	of	ADP
gujaf-93	198	7	this	this	DET
gujaf-93	198	8	study	study	NOUN
gujaf-93	198	9	financial	financial	ADJ
gujaf-93	198	10	forensics	forensic	NOUN
gujaf-93	198	11	on	on	ADP
gujaf-93	198	12	fraud	fraud	NOUN
gujaf-93	198	13	deterrence	deterrence	NOUN
gujaf-93	198	14	in	in	ADP
gujaf-93	198	15	nigeria	nigeria	PROPN
gujaf-93	198	16	's	's	PART
gujaf-93	198	17	listed	list	VERB
gujaf-93	198	18	deposit	deposit	NOUN
gujaf-93	198	19	money	money	NOUN
gujaf-93	198	20	banks	bank	NOUN
gujaf-93	198	21	are	be	AUX
gujaf-93	198	22	presented	present	VERB
gujaf-93	198	23	in	in	ADP
gujaf-93	198	24	the	the	DET
gujaf-93	198	25	table	table	NOUN
gujaf-93	198	26	8	8	NUM
gujaf-93	198	27	.	.	PUNCT
gujaf-93	198	28	table	table	NOUN
gujaf-93	198	29	9	9	NUM
gujaf-93	198	30	:	:	PUNCT
gujaf-93	198	31	regression	regression	VERB
gujaf-93	198	32	analysis	analysis	NOUN
gujaf-93	198	33	output	output	NOUN
gujaf-93	198	34	variable	variable	ADJ
gujaf-93	198	35	coefficients	coefficient	NOUN
gujaf-93	198	36	d	d	X
gujaf-93	198	37	t	t	NOUN
gujaf-93	198	38	-	-	PUNCT
gujaf-93	198	39	value	value	NOUN
gujaf-93	198	40	p	p	NOUN
gujaf-93	198	41	-	-	PUNCT
gujaf-93	198	42	value	value	NOUN
gujaf-93	198	43	ias	ias	NOUN
gujaf-93	198	44	.22	.22	NUM
gujaf-93	198	45	.07	.07	NUM
gujaf-93	198	46	2.99	2.99	NUM
gujaf-93	198	47	0.003	0.003	NUM
gujaf-93	198	48	*	*	PUNCT
gujaf-93	198	49	lss	lss	PROPN
gujaf-93	198	50	.38	.38	NUM
gujaf-93	198	51	.07	.07	NUM
gujaf-93	198	52	5.18	5.18	NUM
gujaf-93	198	53	0.000	0.000	NUM
gujaf-93	198	54	*	*	PUNCT
gujaf-93	198	55	ews	ews	PROPN
gujaf-93	198	56	.25	.25	NUM
gujaf-93	198	57	.06	.06	NUM
gujaf-93	198	58	4.33	4.33	NUM
gujaf-93	198	59	0.000	0.000	NUM
gujaf-93	198	60	*	*	PUNCT
gujaf-93	198	61	const	const	PUNCT
gujaf-93	198	62	.84	.84	NUM
gujaf-93	198	63	.26	.26	NUM
gujaf-93	198	64	3.27	3.27	NUM
gujaf-93	198	65	0.001	0.001	NUM
gujaf-93	198	66	*	*	NUM
gujaf-93	198	67	adjusted	adjust	VERB
gujaf-93	198	68	r2	r2	NOUN
gujaf-93	198	69	0.51	0.51	NUM
gujaf-93	198	70	f	f	X
gujaf-93	198	71	-	-	PUNCT
gujaf-93	198	72	statistic	statistic	NOUN
gujaf-93	198	73	76.80	76.80	NUM
gujaf-93	198	74	p	p	NOUN
gujaf-93	198	75	-	-	PUNCT
gujaf-93	198	76	value	value	NOUN
gujaf-93	198	77	0.000	0.000	NUM
gujaf-93	198	78	*	*	PUNCT
gujaf-93	198	79	significant	significant	ADJ
gujaf-93	198	80	at	at	ADP
gujaf-93	198	81	5	5	NUM
gujaf-93	198	82	%	%	NOUN
gujaf-93	198	83	.	.	PUNCT
gujaf-93	199	1	source	source	NOUN
gujaf-93	199	2	:	:	PUNCT
gujaf-93	199	3	spss	spss	PROPN
gujaf-93	199	4	output	output	NOUN
gujaf-93	199	5	,	,	PUNCT
gujaf-93	199	6	2021	2021	NUM
gujaf-93	199	7	.	.	PUNCT
gujaf-93	200	1	the	the	DET
gujaf-93	200	2	adjusted	adjust	VERB
gujaf-93	200	3	r2	r2	PROPN
gujaf-93	200	4	revealed	reveal	VERB
gujaf-93	200	5	a	a	DET
gujaf-93	200	6	value	value	NOUN
gujaf-93	200	7	of	of	ADP
gujaf-93	200	8	0.51	0.51	NUM
gujaf-93	200	9	,	,	PUNCT
gujaf-93	200	10	indicating	indicate	VERB
gujaf-93	200	11	that	that	SCONJ
gujaf-93	200	12	the	the	DET
gujaf-93	200	13	financial	financial	ADJ
gujaf-93	200	14	forensics	forensic	NOUN
gujaf-93	200	15	variables	variable	NOUN
gujaf-93	200	16	(	(	PUNCT
gujaf-93	200	17	investigating	investigate	VERB
gujaf-93	200	18	accounting	accounting	NOUN
gujaf-93	200	19	service	service	NOUN
gujaf-93	200	20	,	,	PUNCT
gujaf-93	200	21	litigation	litigation	NOUN
gujaf-93	200	22	support	support	NOUN
gujaf-93	200	23	,	,	PUNCT
gujaf-93	200	24	and	and	CCONJ
gujaf-93	200	25	expert	expert	ADJ
gujaf-93	200	26	witness	witness	NOUN
gujaf-93	200	27	)	)	PUNCT
gujaf-93	200	28	can	can	AUX
gujaf-93	200	29	explain	explain	VERB
gujaf-93	200	30	51	51	NUM
gujaf-93	200	31	%	%	NOUN
gujaf-93	200	32	of	of	ADP
gujaf-93	200	33	changes	change	NOUN
gujaf-93	200	34	in	in	ADP
gujaf-93	200	35	fraud	fraud	NOUN
gujaf-93	200	36	deterrence	deterrence	NOUN
gujaf-93	200	37	by	by	ADP
gujaf-93	200	38	nigeria	nigeria	PROPN
gujaf-93	200	39	's	's	PART
gujaf-93	200	40	listed	list	VERB
gujaf-93	200	41	deposit	deposit	NOUN
gujaf-93	200	42	money	money	NOUN
gujaf-93	200	43	banks	bank	NOUN
gujaf-93	200	44	,	,	PUNCT
gujaf-93	200	45	with	with	ADP
gujaf-93	200	46	the	the	DET
gujaf-93	200	47	remaining	remain	VERB
gujaf-93	200	48	percent	percent	NOUN
gujaf-93	200	49	explained	explain	VERB
gujaf-93	200	50	by	by	ADP
gujaf-93	200	51	other	other	ADJ
gujaf-93	200	52	factors	factor	NOUN
gujaf-93	200	53	not	not	PART
gujaf-93	200	54	captured	capture	VERB
gujaf-93	200	55	in	in	ADP
gujaf-93	200	56	the	the	DET
gujaf-93	200	57	model	model	NOUN
gujaf-93	200	58	.	.	PUNCT
gujaf-93	201	1	the	the	DET
gujaf-93	201	2	model	model	NOUN
gujaf-93	201	3	's	's	PART
gujaf-93	201	4	f	f	ADJ
gujaf-93	201	5	-	-	PUNCT
gujaf-93	201	6	statistic	statistic	ADJ
gujaf-93	201	7	value	value	NOUN
gujaf-93	201	8	was	be	AUX
gujaf-93	201	9	76.80	76.80	NUM
gujaf-93	201	10	,	,	PUNCT
gujaf-93	201	11	with	with	SCONJ
gujaf-93	201	12	a	a	DET
gujaf-93	201	13	p	p	NOUN
gujaf-93	201	14	-	-	PUNCT
gujaf-93	201	15	value	value	NOUN
gujaf-93	201	16	of	of	ADP
gujaf-93	201	17	0.000	0.000	NUM
gujaf-93	201	18	showing	show	VERB
gujaf-93	201	19	that	that	SCONJ
gujaf-93	201	20	the	the	DET
gujaf-93	201	21	financial	financial	ADJ
gujaf-93	201	22	forensics	forensic	NOUN
gujaf-93	201	23	variables	variable	NOUN
gujaf-93	201	24	have	have	VERB
gujaf-93	201	25	joint	joint	ADJ
gujaf-93	201	26	effect	effect	NOUN
gujaf-93	201	27	on	on	ADP
gujaf-93	201	28	fraud	fraud	NOUN
gujaf-93	201	29	deterrence	deterrence	NOUN
gujaf-93	201	30	by	by	ADP
gujaf-93	201	31	the	the	DET
gujaf-93	201	32	listed	list	VERB
gujaf-93	201	33	deposit	deposit	NOUN
gujaf-93	201	34	money	money	NOUN
gujaf-93	201	35	banks	bank	NOUN
gujaf-93	201	36	in	in	ADP
gujaf-93	201	37	nigeria	nigeria	PROPN
gujaf-93	201	38	.	.	PUNCT
gujaf-93	202	1	test	test	NOUN
gujaf-93	202	2	of	of	ADP
gujaf-93	202	3	hypotheses	hypothesis	NOUN
gujaf-93	202	4	regression	regression	VERB
gujaf-93	202	5	analysis	analysis	NOUN
gujaf-93	202	6	shows	show	VERB
gujaf-93	202	7	that	that	SCONJ
gujaf-93	202	8	ias	ias	PROPN
gujaf-93	202	9	has	have	VERB
gujaf-93	202	10	a	a	DET
gujaf-93	202	11	p	p	NOUN
gujaf-93	202	12	-	-	PUNCT
gujaf-93	202	13	value	value	NOUN
gujaf-93	202	14	of	of	ADP
gujaf-93	202	15	0.003	0.003	NUM
gujaf-93	202	16	which	which	PRON
gujaf-93	202	17	is	be	AUX
gujaf-93	202	18	significant	significant	ADJ
gujaf-93	202	19	at	at	ADP
gujaf-93	202	20	less	less	ADJ
gujaf-93	202	21	than	than	ADP
gujaf-93	202	22	5	5	NUM
gujaf-93	202	23	%	%	NOUN
gujaf-93	202	24	level	level	NOUN
gujaf-93	202	25	of	of	ADP
gujaf-93	202	26	significance	significance	NOUN
gujaf-93	202	27	,	,	PUNCT
gujaf-93	202	28	showing	show	VERB
gujaf-93	202	29	that	that	SCONJ
gujaf-93	202	30	investigating	investigate	VERB
gujaf-93	202	31	accounting	accounting	NOUN
gujaf-93	202	32	services	service	NOUN
gujaf-93	202	33	has	have	VERB
gujaf-93	202	34	a	a	DET
gujaf-93	202	35	significant	significant	ADJ
gujaf-93	202	36	effect	effect	NOUN
gujaf-93	202	37	on	on	ADP
gujaf-93	202	38	fraud	fraud	NOUN
gujaf-93	202	39	deterrence	deterrence	NOUN
gujaf-93	202	40	of	of	ADP
gujaf-93	202	41	the	the	DET
gujaf-93	202	42	sampled	sample	VERB
gujaf-93	202	43	banks	bank	NOUN
gujaf-93	202	44	.	.	PUNCT
gujaf-93	203	1	thus	thus	ADV
gujaf-93	203	2	(	(	PUNCT
gujaf-93	203	3	h01	h01	NOUN
gujaf-93	203	4	)	)	PUNCT
gujaf-93	203	5	is	be	AUX
gujaf-93	203	6	rejected	reject	VERB
gujaf-93	203	7	.	.	PUNCT
gujaf-93	204	1	for	for	ADP
gujaf-93	204	2	lss	lss	PROPN
gujaf-93	204	3	p	p	NOUN
gujaf-93	204	4	-	-	PUNCT
gujaf-93	204	5	value	value	NOUN
gujaf-93	204	6	of	of	ADP
gujaf-93	204	7	0.000	0.000	NUM
gujaf-93	204	8	was	be	AUX
gujaf-93	204	9	significant	significant	ADJ
gujaf-93	204	10	at	at	ADP
gujaf-93	204	11	5	5	NUM
gujaf-93	204	12	%	%	NOUN
gujaf-93	204	13	level	level	NOUN
gujaf-93	204	14	of	of	ADP
gujaf-93	204	15	significance	significance	NOUN
gujaf-93	204	16	,	,	PUNCT
gujaf-93	204	17	indicating	indicate	VERB
gujaf-93	204	18	that	that	SCONJ
gujaf-93	204	19	lss	lss	PROPN
gujaf-93	204	20	had	have	VERB
gujaf-93	204	21	a	a	DET
gujaf-93	204	22	significant	significant	ADJ
gujaf-93	204	23	effect	effect	NOUN
gujaf-93	204	24	on	on	ADP
gujaf-93	204	25	fraud	fraud	NOUN
gujaf-93	204	26	deterrence	deterrence	NOUN
gujaf-93	204	27	of	of	ADP
gujaf-93	204	28	the	the	DET
gujaf-93	204	29	sampled	sample	VERB
gujaf-93	204	30	firms	firm	NOUN
gujaf-93	204	31	.	.	PUNCT
gujaf-93	205	1	as	as	ADP
gujaf-93	205	2	a	a	DET
gujaf-93	205	3	result	result	NOUN
gujaf-93	205	4	,	,	PUNCT
gujaf-93	205	5	the	the	DET
gujaf-93	205	6	study	study	NOUN
gujaf-93	205	7	's	's	PART
gujaf-93	205	8	null	null	ADJ
gujaf-93	205	9	hypothesis	hypothesis	NOUN
gujaf-93	205	10	(	(	PUNCT
gujaf-93	205	11	h02	h02	PROPN
gujaf-93	205	12	)	)	PUNCT
gujaf-93	205	13	was	be	AUX
gujaf-93	205	14	rejected	reject	VERB
gujaf-93	205	15	,	,	PUNCT
gujaf-93	205	16	which	which	PRON
gujaf-93	205	17	reported	report	VERB
gujaf-93	205	18	that	that	SCONJ
gujaf-93	205	19	litigation	litigation	NOUN
gujaf-93	205	20	support	support	NOUN
gujaf-93	205	21	services	service	NOUN
gujaf-93	205	22	have	have	VERB
gujaf-93	205	23	no	no	DET
gujaf-93	205	24	significant	significant	ADJ
gujaf-93	205	25	impact	impact	NOUN
gujaf-93	205	26	on	on	ADP
gujaf-93	205	27	fraud	fraud	NOUN
gujaf-93	205	28	deterrence	deterrence	NOUN
gujaf-93	205	29	in	in	ADP
gujaf-93	205	30	16	16	NUM
gujaf-93	205	31	nigeria	nigeria	PROPN
gujaf-93	205	32	's	's	PART
gujaf-93	205	33	listed	list	VERB
gujaf-93	205	34	deposit	deposit	NOUN
gujaf-93	205	35	money	money	NOUN
gujaf-93	205	36	banks	bank	NOUN
gujaf-93	205	37	.	.	PUNCT
gujaf-93	206	1	finally	finally	ADV
gujaf-93	206	2	,	,	PUNCT
gujaf-93	206	3	regression	regression	NOUN
gujaf-93	206	4	result	result	NOUN
gujaf-93	206	5	revealed	reveal	VERB
gujaf-93	206	6	that	that	SCONJ
gujaf-93	206	7	expert	expert	ADJ
gujaf-93	206	8	witness	witness	NOUN
gujaf-93	206	9	(	(	PUNCT
gujaf-93	206	10	ew	ew	NOUN
gujaf-93	206	11	)	)	PUNCT
gujaf-93	206	12	had	have	VERB
gujaf-93	206	13	a	a	DET
gujaf-93	206	14	p	p	NOUN
gujaf-93	206	15	-	-	PUNCT
gujaf-93	206	16	value	value	NOUN
gujaf-93	206	17	of	of	ADP
gujaf-93	206	18	0.000	0.000	NUM
gujaf-93	206	19	which	which	PRON
gujaf-93	206	20	was	be	AUX
gujaf-93	206	21	significant	significant	ADJ
gujaf-93	206	22	at	at	ADP
gujaf-93	206	23	less	less	ADJ
gujaf-93	206	24	than	than	ADP
gujaf-93	206	25	5	5	NUM
gujaf-93	206	26	%	%	NOUN
gujaf-93	206	27	,	,	PUNCT
gujaf-93	206	28	indicating	indicate	VERB
gujaf-93	206	29	that	that	SCONJ
gujaf-93	206	30	ew	ew	INTJ
gujaf-93	206	31	had	have	VERB
gujaf-93	206	32	a	a	DET
gujaf-93	206	33	significant	significant	ADJ
gujaf-93	206	34	effect	effect	NOUN
gujaf-93	206	35	on	on	ADP
gujaf-93	206	36	fraud	fraud	NOUN
gujaf-93	206	37	deterrence	deterrence	NOUN
gujaf-93	206	38	of	of	ADP
gujaf-93	206	39	the	the	DET
gujaf-93	206	40	sampled	sample	VERB
gujaf-93	206	41	firms	firm	NOUN
gujaf-93	206	42	.	.	PUNCT
gujaf-93	207	1	therefore	therefore	ADV
gujaf-93	207	2	,	,	PUNCT
gujaf-93	207	3	the	the	DET
gujaf-93	207	4	study	study	NOUN
gujaf-93	207	5	rejected	reject	VERB
gujaf-93	207	6	the	the	DET
gujaf-93	207	7	null	null	ADJ
gujaf-93	207	8	hypothesis	hypothesis	NOUN
gujaf-93	207	9	(	(	PUNCT
gujaf-93	207	10	h03	h03	NOUN
gujaf-93	207	11	)	)	PUNCT
gujaf-93	207	12	of	of	ADP
gujaf-93	207	13	the	the	DET
gujaf-93	207	14	study	study	NOUN
gujaf-93	207	15	that	that	PRON
gujaf-93	207	16	stated	state	VERB
gujaf-93	207	17	that	that	SCONJ
gujaf-93	207	18	expert	expert	ADJ
gujaf-93	207	19	witness	witness	NOUN
gujaf-93	207	20	has	have	VERB
gujaf-93	207	21	no	no	DET
gujaf-93	207	22	significant	significant	ADJ
gujaf-93	207	23	effect	effect	NOUN
gujaf-93	207	24	on	on	ADP
gujaf-93	207	25	fraud	fraud	NOUN
gujaf-93	207	26	deterrence	deterrence	NOUN
gujaf-93	207	27	in	in	ADP
gujaf-93	207	28	listed	list	VERB
gujaf-93	207	29	deposit	deposit	NOUN
gujaf-93	207	30	money	money	NOUN
gujaf-93	207	31	banks	bank	NOUN
gujaf-93	207	32	in	in	ADP
gujaf-93	207	33	nigeria	nigeria	PROPN
gujaf-93	207	34	.	.	PUNCT
gujaf-93	208	1	5	5	X
gujaf-93	208	2	.	.	X
gujaf-93	208	3	conclusion	conclusion	NOUN
gujaf-93	208	4	and	and	CCONJ
gujaf-93	208	5	recommendation	recommendation	NOUN
gujaf-93	208	6	from	from	ADP
gujaf-93	208	7	the	the	DET
gujaf-93	208	8	findings	finding	NOUN
gujaf-93	208	9	,	,	PUNCT
gujaf-93	208	10	the	the	DET
gujaf-93	208	11	study	study	NOUN
gujaf-93	208	12	concludes	conclude	VERB
gujaf-93	208	13	that	that	SCONJ
gujaf-93	208	14	financial	financial	ADJ
gujaf-93	208	15	forensics	forensic	NOUN
gujaf-93	208	16	has	have	VERB
gujaf-93	208	17	a	a	DET
gujaf-93	208	18	significant	significant	ADJ
gujaf-93	208	19	positive	positive	ADJ
gujaf-93	208	20	impact	impact	NOUN
gujaf-93	208	21	of	of	ADP
gujaf-93	208	22	fraud	fraud	NOUN
gujaf-93	208	23	deterrence	deterrence	NOUN
gujaf-93	208	24	.	.	PUNCT
gujaf-93	209	1	the	the	DET
gujaf-93	209	2	fraud	fraud	NOUN
gujaf-93	209	3	deterrence	deterrence	NOUN
gujaf-93	209	4	cycle	cycle	NOUN
gujaf-93	209	5	was	be	AUX
gujaf-93	209	6	used	use	VERB
gujaf-93	209	7	to	to	PART
gujaf-93	209	8	explain	explain	VERB
gujaf-93	209	9	fraud	fraud	NOUN
gujaf-93	209	10	deterrence	deterrence	NOUN
gujaf-93	209	11	.	.	PUNCT
gujaf-93	210	1	based	base	VERB
gujaf-93	210	2	on	on	ADP
gujaf-93	210	3	the	the	DET
gujaf-93	210	4	findings	finding	NOUN
gujaf-93	210	5	and	and	CCONJ
gujaf-93	210	6	conclusions	conclusion	NOUN
gujaf-93	210	7	of	of	ADP
gujaf-93	210	8	this	this	DET
gujaf-93	210	9	study	study	NOUN
gujaf-93	210	10	,	,	PUNCT
gujaf-93	210	11	the	the	DET
gujaf-93	210	12	study	study	NOUN
gujaf-93	210	13	recommends	recommend	VERB
gujaf-93	210	14	thatlisted	thatliste	VERB
gujaf-93	210	15	deposit	deposit	NOUN
gujaf-93	210	16	money	money	NOUN
gujaf-93	210	17	banks	bank	NOUN
gujaf-93	210	18	should	should	AUX
gujaf-93	210	19	engage	engage	VERB
gujaf-93	210	20	in	in	ADP
gujaf-93	210	21	financial	financial	ADJ
gujaf-93	210	22	forensics	forensic	NOUN
gujaf-93	210	23	,	,	PUNCT
gujaf-93	210	24	which	which	PRON
gujaf-93	210	25	will	will	AUX
gujaf-93	210	26	ensure	ensure	VERB
gujaf-93	210	27	an	an	DET
gujaf-93	210	28	unbiased	unbiased	ADJ
gujaf-93	210	29	workplace	workplace	NOUN
gujaf-93	210	30	inquiry	inquiry	NOUN
gujaf-93	210	31	and	and	CCONJ
gujaf-93	210	32	interrogation	interrogation	NOUN
gujaf-93	210	33	in	in	ADP
gujaf-93	210	34	suspicions	suspicion	NOUN
gujaf-93	210	35	of	of	ADP
gujaf-93	210	36	wrongdoings	wrongdoing	NOUN
gujaf-93	210	37	,	,	PUNCT
gujaf-93	210	38	or	or	CCONJ
gujaf-93	210	39	discovery	discovery	NOUN
gujaf-93	210	40	of	of	ADP
gujaf-93	210	41	fraud	fraud	NOUN
gujaf-93	210	42	,	,	PUNCT
gujaf-93	210	43	not	not	PART
gujaf-93	210	44	minding	mind	VERB
gujaf-93	210	45	the	the	DET
gujaf-93	210	46	magnitude	magnitude	NOUN
gujaf-93	210	47	,	,	PUNCT
gujaf-93	210	48	position	position	NOUN
gujaf-93	210	49	,	,	PUNCT
gujaf-93	210	50	individual	individual	NOUN
gujaf-93	210	51	or	or	CCONJ
gujaf-93	210	52	group	group	NOUN
gujaf-93	210	53	of	of	ADP
gujaf-93	210	54	individuals	individual	NOUN
gujaf-93	210	55	involved	involve	VERB
gujaf-93	210	56	.	.	PUNCT
gujaf-93	211	1	references	reference	NOUN
gujaf-93	211	2	adeyemo	adeyemo	ADV
gujaf-93	211	3	,	,	PUNCT
gujaf-93	211	4	kingsley	kingsley	PROPN
gujaf-93	211	5	,	,	PUNCT
gujaf-93	211	6	a.	a.	NOUN
gujaf-93	211	7	(	(	PUNCT
gujaf-93	211	8	2012	2012	NUM
gujaf-93	211	9	)	)	PUNCT
gujaf-93	211	10	.	.	PUNCT
gujaf-93	212	1	frauds	fraud	NOUN
gujaf-93	212	2	in	in	ADP
gujaf-93	212	3	nigerian	nigerian	ADJ
gujaf-93	212	4	banks	bank	NOUN
gujaf-93	212	5	:	:	PUNCT
gujaf-93	212	6	nature	nature	NOUN
gujaf-93	212	7	,	,	PUNCT
gujaf-93	212	8	deep	deep	ADJ
gujaf-93	212	9	-	-	PUNCT
gujaf-93	212	10	seated	seat	VERB
gujaf-93	212	11	causes	cause	NOUN
gujaf-93	212	12	,	,	PUNCT
gujaf-93	212	13	aftermaths	aftermath	NOUN
gujaf-93	212	14	and	and	CCONJ
gujaf-93	212	15	probable	probable	ADJ
gujaf-93	212	16	remedies	remedy	NOUN
gujaf-93	212	17	.	.	PUNCT
gujaf-93	213	1	mediterranean	mediterranean	PROPN
gujaf-93	213	2	journal	journal	PROPN
gujaf-93	213	3	of	of	ADP
gujaf-93	213	4	social	social	ADJ
gujaf-93	213	5	sciences	science	NOUN
gujaf-93	213	6	,	,	PUNCT
gujaf-93	213	7	3(2	3(2	NUM
gujaf-93	213	8	)	)	PUNCT
gujaf-93	213	9	,	,	PUNCT
gujaf-93	213	10	279	279	NUM
gujaf-93	213	11	-	-	SYM
gujaf-93	213	12	289	289	NUM
gujaf-93	213	13	.	.	PUNCT
gujaf-93	214	1	agbaje	agbaje	NOUN
gujaf-93	214	2	,	,	PUNCT
gujaf-93	214	3	w.	w.	PROPN
gujaf-93	214	4	h.	h.	PROPN
gujaf-93	214	5	,	,	PUNCT
gujaf-93	214	6	&	&	CCONJ
gujaf-93	214	7	adeniran	adeniran	PROPN
gujaf-93	214	8	,	,	PUNCT
gujaf-93	214	9	b.	b.	PROPN
gujaf-93	214	10	g.	g.	PROPN
gujaf-93	214	11	(	(	PUNCT
gujaf-93	214	12	2017	2017	NUM
gujaf-93	214	13	)	)	PUNCT
gujaf-93	214	14	.	.	PUNCT
gujaf-93	215	1	effect	effect	NOUN
gujaf-93	215	2	of	of	ADP
gujaf-93	215	3	financial	financial	ADJ
gujaf-93	215	4	forensics	forensic	NOUN
gujaf-93	215	5	services	service	NOUN
gujaf-93	215	6	on	on	ADP
gujaf-93	215	7	fraud	fraud	NOUN
gujaf-93	215	8	reduction	reduction	NOUN
gujaf-93	215	9	in	in	ADP
gujaf-93	215	10	the	the	DET
gujaf-93	215	11	nigerian	nigerian	ADJ
gujaf-93	215	12	banking	banking	NOUN
gujaf-93	215	13	industry	industry	NOUN
gujaf-93	215	14	.	.	PUNCT
gujaf-93	216	1	advances	advance	NOUN
gujaf-93	216	2	in	in	ADP
gujaf-93	216	3	social	social	ADJ
gujaf-93	216	4	sciences	sciences	PROPN
gujaf-93	216	5	research	research	NOUN
gujaf-93	216	6	journal	journal	NOUN
gujaf-93	216	7	,	,	PUNCT
gujaf-93	216	8	4(12	4(12	NUM
gujaf-93	216	9	)	)	PUNCT
gujaf-93	216	10	,	,	PUNCT
gujaf-93	216	11	53	53	NUM
gujaf-93	216	12	-	-	SYM
gujaf-93	216	13	64	64	NUM
gujaf-93	216	14	.	.	PUNCT
gujaf-93	217	1	association	association	NOUN
gujaf-93	217	2	of	of	ADP
gujaf-93	217	3	certified	certify	VERB
gujaf-93	217	4	fraud	fraud	NOUN
gujaf-93	217	5	examiner	examiner	NOUN
gujaf-93	217	6	,	,	PUNCT
gujaf-93	217	7	(	(	PUNCT
gujaf-93	217	8	2010	2010	NUM
gujaf-93	217	9	)	)	PUNCT
gujaf-93	217	10	.	.	PUNCT
gujaf-93	218	1	report	report	NOUN
gujaf-93	218	2	to	to	ADP
gujaf-93	218	3	the	the	DET
gujaf-93	218	4	nation	nation	NOUN
gujaf-93	218	5	on	on	ADP
gujaf-93	218	6	occupational	occupational	ADJ
gujaf-93	218	7	fraud	fraud	NOUN
gujaf-93	218	8	and	and	CCONJ
gujaf-93	218	9	abuse	abuse	NOUN
gujaf-93	218	10	.	.	PUNCT
gujaf-93	219	1	http://www.acfe.com	http://www.acfe.com	X
gujaf-93	219	2	association	association	PROPN
gujaf-93	219	3	of	of	ADP
gujaf-93	219	4	certified	certify	VERB
gujaf-93	219	5	fraud	fraud	NOUN
gujaf-93	219	6	examiners	examiner	NOUN
gujaf-93	219	7	,	,	PUNCT
gujaf-93	219	8	acfe	acfe	NOUN
gujaf-93	219	9	(	(	PUNCT
gujaf-93	219	10	2014	2014	NUM
gujaf-93	219	11	)	)	PUNCT
gujaf-93	219	12	.	.	PUNCT
gujaf-93	220	1	report	report	NOUN
gujaf-93	220	2	to	to	ADP
gujaf-93	220	3	the	the	DET
gujaf-93	220	4	nations	nation	NOUN
gujaf-93	220	5	on	on	ADP
gujaf-93	220	6	occupational	occupational	ADJ
gujaf-93	220	7	fraud	fraud	NOUN
gujaf-93	220	8	and	and	CCONJ
gujaf-93	220	9	abuse	abuse	NOUN
gujaf-93	220	10	,	,	PUNCT
gujaf-93	220	11	austin	austin	PROPN
gujaf-93	220	12	:	:	PUNCT
gujaf-93	220	13	association	association	NOUN
gujaf-93	220	14	of	of	ADP
gujaf-93	220	15	certified	certify	VERB
gujaf-93	220	16	fraud	fraud	NOUN
gujaf-93	220	17	examiners	examiner	NOUN
gujaf-93	220	18	.	.	PUNCT
gujaf-93	221	1	association	association	NOUN
gujaf-93	221	2	of	of	ADP
gujaf-93	221	3	certified	certify	VERB
gujaf-93	221	4	fraud	fraud	NOUN
gujaf-93	221	5	examiners	examiner	NOUN
gujaf-93	221	6	,	,	PUNCT
gujaf-93	221	7	acfe	acfe	NOUN
gujaf-93	221	8	,	,	PUNCT
gujaf-93	221	9	(	(	PUNCT
gujaf-93	221	10	2018	2018	NUM
gujaf-93	221	11	)	)	PUNCT
gujaf-93	221	12	.	.	PUNCT
gujaf-93	222	1	report	report	NOUN
gujaf-93	222	2	to	to	ADP
gujaf-93	222	3	the	the	DET
gujaf-93	222	4	nations	nation	NOUN
gujaf-93	222	5	on	on	ADP
gujaf-93	222	6	occupational	occupational	ADJ
gujaf-93	222	7	fraud	fraud	NOUN
gujaf-93	222	8	and	and	CCONJ
gujaf-93	222	9	abuse	abuse	NOUN
gujaf-93	222	10	,	,	PUNCT
gujaf-93	222	11	austin	austin	PROPN
gujaf-93	222	12	:	:	PUNCT
gujaf-93	222	13	association	association	NOUN
gujaf-93	222	14	of	of	ADP
gujaf-93	222	15	certified	certify	VERB
gujaf-93	222	16	fraud	fraud	NOUN
gujaf-93	222	17	examiners	examiner	NOUN
gujaf-93	222	18	association	association	PROPN
gujaf-93	222	19	of	of	ADP
gujaf-93	222	20	certified	certify	VERB
gujaf-93	222	21	fraud	fraud	NOUN
gujaf-93	222	22	examiners	examiner	NOUN
gujaf-93	222	23	,	,	PUNCT
gujaf-93	222	24	acfe	acfe	NOUN
gujaf-93	222	25	,	,	PUNCT
gujaf-93	222	26	(	(	PUNCT
gujaf-93	222	27	2020	2020	NUM
gujaf-93	222	28	)	)	PUNCT
gujaf-93	222	29	.	.	PUNCT
gujaf-93	223	1	2020report	2020report	NUM
gujaf-93	223	2	to	to	ADP
gujaf-93	223	3	the	the	DET
gujaf-93	223	4	nations	nation	NOUN
gujaf-93	223	5	on	on	ADP
gujaf-93	223	6	occupational	occupational	ADJ
gujaf-93	223	7	fraud	fraud	NOUN
gujaf-93	223	8	and	and	CCONJ
gujaf-93	223	9	abuse	abuse	NOUN
gujaf-93	223	10	,	,	PUNCT
gujaf-93	223	11	austin	austin	PROPN
gujaf-93	223	12	:	:	PUNCT
gujaf-93	223	13	association	association	NOUN
gujaf-93	223	14	of	of	ADP
gujaf-93	223	15	certified	certify	VERB
gujaf-93	223	16	fraud	fraud	NOUN
gujaf-93	223	17	examiners	examiner	NOUN
gujaf-93	223	18	,	,	PUNCT
gujaf-93	223	19	inc	inc	PROPN
gujaf-93	223	20	.	.	PROPN
gujaf-93	223	21	banking	banking	NOUN
gujaf-93	223	22	fraud	fraud	PROPN
gujaf-93	223	23	investigation	investigation	PROPN
gujaf-93	223	24	department	department	PROPN
gujaf-93	223	25	(	(	PUNCT
gujaf-93	223	26	2013	2013	NUM
gujaf-93	223	27	)	)	PUNCT
gujaf-93	223	28	.	.	PUNCT
gujaf-93	224	1	internal	internal	ADJ
gujaf-93	224	2	audit	audit	NOUN
gujaf-93	224	3	’s	’s	PART
gujaf-93	224	4	role	role	NOUN
gujaf-93	224	5	in	in	ADP
gujaf-93	224	6	modern	modern	ADJ
gujaf-93	224	7	corporate	corporate	ADJ
gujaf-93	224	8	governance	governance	NOUN
gujaf-93	224	9	.	.	PUNCT
gujaf-93	225	1	http://www.bfid.org.co	http://www.bfid.org.co	X
gujaf-93	225	2	bassey	bassey	NOUN
gujaf-93	225	3	,	,	PUNCT
gujaf-93	225	4	e.	e.	PROPN
gujaf-93	225	5	b.	b.	PROPN
gujaf-93	225	6	(	(	PUNCT
gujaf-93	225	7	2018	2018	NUM
gujaf-93	225	8	)	)	PUNCT
gujaf-93	225	9	.	.	PUNCT
gujaf-93	226	1	effect	effect	NOUN
gujaf-93	226	2	of	of	ADP
gujaf-93	226	3	financial	financial	ADJ
gujaf-93	226	4	forensics	forensic	NOUN
gujaf-93	226	5	on	on	ADP
gujaf-93	226	6	the	the	DET
gujaf-93	226	7	management	management	NOUN
gujaf-93	226	8	of	of	ADP
gujaf-93	226	9	fraud	fraud	NOUN
gujaf-93	226	10	in	in	ADP
gujaf-93	226	11	microfinance	microfinance	NOUN
gujaf-93	226	12	institutions	institution	NOUN
gujaf-93	226	13	in	in	ADP
gujaf-93	226	14	cross	cross	PROPN
gujaf-93	226	15	river	river	PROPN
gujaf-93	226	16	state	state	NOUN
gujaf-93	226	17	.	.	PUNCT
gujaf-93	227	1	journal	journal	PROPN
gujaf-93	227	2	of	of	ADP
gujaf-93	227	3	economics	economic	NOUN
gujaf-93	227	4	and	and	CCONJ
gujaf-93	227	5	finance	finance	NOUN
gujaf-93	227	6	,	,	PUNCT
gujaf-93	227	7	9(4	9(4	NUM
gujaf-93	227	8	)	)	PUNCT
gujaf-93	227	9	,	,	PUNCT
gujaf-93	227	10	78	78	NUM
gujaf-93	227	11	-	-	SYM
gujaf-93	227	12	89	89	NUM
gujaf-93	227	13	.	.	PUNCT
gujaf-93	228	1	bbc	bbc	PROPN
gujaf-93	228	2	http://www.pcaobus.org/rules/sarbanes	http://www.pcaobus.org/rules/sarbane	NOUN
gujaf-93	228	3	_	_	PROPN
gujaf-93	228	4	oxley_act_of_2002.pdf	oxley_act_of_2002.pdf	NOUN
gujaf-93	228	5	.	.	PUNCT
gujaf-93	229	1	berg	berg	PROPN
gujaf-93	229	2	,	,	PUNCT
gujaf-93	229	3	j.	j.	PROPN
gujaf-93	229	4	,	,	PUNCT
gujaf-93	229	5	hilal	hilal	PROPN
gujaf-93	229	6	,	,	PUNCT
gujaf-93	229	7	a.	a.	PROPN
gujaf-93	229	8	,	,	PUNCT
gujaf-93	229	9	el	el	PROPN
gujaf-93	229	10	,	,	PUNCT
gujaf-93	229	11	s.	s.	PROPN
gujaf-93	229	12	,	,	PUNCT
gujaf-93	229	13	&	&	CCONJ
gujaf-93	229	14	horne	horne	PROPN
gujaf-93	229	15	,	,	PUNCT
gujaf-93	229	16	r.	r.	PROPN
gujaf-93	229	17	(	(	PUNCT
gujaf-93	229	18	2021	2021	NUM
gujaf-93	229	19	)	)	PUNCT
gujaf-93	229	20	.	.	PUNCT
gujaf-93	230	1	world	world	NOUN
gujaf-93	230	2	employment	employment	NOUN
gujaf-93	230	3	and	and	CCONJ
gujaf-93	230	4	social	social	ADJ
gujaf-93	230	5	outlook	outlook	NOUN
gujaf-93	230	6	:	:	PUNCT
gujaf-93	230	7	trends	trend	NOUN
gujaf-93	230	8	2021	2021	NUM
gujaf-93	230	9	.	.	PUNCT
gujaf-93	231	1	bhasin	bhasin	PROPN
gujaf-93	231	2	,	,	PUNCT
gujaf-93	231	3	m.	m.	NOUN
gujaf-93	231	4	(	(	PUNCT
gujaf-93	231	5	2007	2007	NUM
gujaf-93	231	6	)	)	PUNCT
gujaf-93	231	7	.	.	PUNCT
gujaf-93	232	1	financial	financial	ADJ
gujaf-93	232	2	forensics	forensic	NOUN
gujaf-93	232	3	:	:	PUNCT
gujaf-93	232	4	a	a	DET
gujaf-93	232	5	new	new	ADJ
gujaf-93	232	6	paradigm	paradigm	NOUN
gujaf-93	232	7	for	for	ADP
gujaf-93	232	8	niche	niche	NOUN
gujaf-93	232	9	consulting	consulting	NOUN
gujaf-93	232	10	.	.	PUNCT
gujaf-93	233	1	research	research	NOUN
gujaf-93	233	2	journal	journal	PROPN
gujaf-93	233	3	bloomberg	bloomberg	PROPN
gujaf-93	233	4	https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-exexecutives-inflated-profits	https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-exexecutives-inflated-profit	NOUN
gujaf-93	233	5	cendrowski	cendrowski	PROPN
gujaf-93	233	6	,	,	PUNCT
gujaf-93	233	7	h.	h.	PROPN
gujaf-93	233	8	,	,	PUNCT
gujaf-93	233	9	martin	martin	PROPN
gujaf-93	233	10	,	,	PUNCT
gujaf-93	233	11	j.	j.	PROPN
gujaf-93	233	12	p.	p.	PROPN
gujaf-93	233	13	,	,	PUNCT
gujaf-93	233	14	&	&	CCONJ
gujaf-93	233	15	petro	petro	PROPN
gujaf-93	233	16	,	,	PUNCT
gujaf-93	233	17	l.	l.	PROPN
gujaf-93	233	18	w.	w.	PROPN
gujaf-93	233	19	(	(	PUNCT
gujaf-93	233	20	2007	2007	NUM
gujaf-93	233	21	)	)	PUNCT
gujaf-93	233	22	.	.	PUNCT
gujaf-93	234	1	the	the	DET
gujaf-93	234	2	handbook	handbook	NOUN
gujaf-93	234	3	of	of	ADP
gujaf-93	234	4	fraudd	fraudd	PROPN
gujaf-93	234	5	derrence	derrence	NOUN
gujaf-93	234	6	.	.	PUNCT
gujaf-93	235	1	new	new	PROPN
gujaf-93	235	2	jersey	jersey	PROPN
gujaf-93	235	3	:	:	PUNCT
gujaf-93	235	4	john	john	PROPN
gujaf-93	235	5	wiley	wiley	PROPN
gujaf-93	235	6	&	&	CCONJ
gujaf-93	235	7	sons	sons	PROPN
gujaf-93	235	8	,	,	PUNCT
gujaf-93	235	9	inc	inc	PROPN
gujaf-93	235	10	.	.	PROPN
gujaf-93	235	11	centre	centre	PROPN
gujaf-93	235	12	for	for	ADP
gujaf-93	235	13	forensic	forensic	ADJ
gujaf-93	235	14	studies	study	NOUN
gujaf-93	235	15	(	(	PUNCT
gujaf-93	235	16	2010	2010	NUM
gujaf-93	235	17	)	)	PUNCT
gujaf-93	235	18	.	.	PUNCT
gujaf-93	236	1	nigerian	nigerian	PROPN
gujaf-93	236	2	institute	institute	PROPN
gujaf-93	236	3	of	of	ADP
gujaf-93	236	4	advanced	advanced	ADJ
gujaf-93	236	5	legal	legal	ADJ
gujaf-93	236	6	studies	study	NOUN
gujaf-93	236	7	lagos	lago	NOUN
gujaf-93	236	8	,	,	PUNCT
gujaf-93	236	9	nigeria	nigeria	PROPN
gujaf-93	236	10	round	round	NOUN
gujaf-93	236	11	table	table	NOUN
gujaf-93	236	12	on	on	ADP
gujaf-93	236	13	the	the	DET
gujaf-93	236	14	role	role	NOUN
gujaf-93	236	15	of	of	ADP
gujaf-93	236	16	forensic	forensic	ADJ
gujaf-93	236	17	and	and	CCONJ
gujaf-93	236	18	investigative	investigative	ADJ
gujaf-93	236	19	accounting	accounting	NOUN
gujaf-93	236	20	:	:	PUNCT
gujaf-93	236	21	challenges	challenge	NOUN
gujaf-93	236	22	for	for	ADP
gujaf-93	236	23	the	the	DET
gujaf-93	236	24	banking	banking	NOUN
gujaf-93	236	25	industry	industry	NOUN
gujaf-93	236	26	19	19	NUM
gujaf-93	236	27	th	th	NUM
gujaf-93	236	28	july	july	PROPN
gujaf-93	236	29	2010	2010	NUM
gujaf-93	236	30	.	.	PUNCT
gujaf-93	237	1	(	(	PUNCT
gujaf-93	237	2	distributor	distributor	NOUN
gujaf-93	237	3	)	)	PUNCT
gujaf-93	237	4	.	.	PUNCT
gujaf-93	238	1	essentials	essential	NOUN
gujaf-93	238	2	series	series	PROPN
gujaf-93	238	3	.	.	PUNCT
gujaf-93	239	1	chartered	chartered	PROPN
gujaf-93	239	2	institute	institute	PROPN
gujaf-93	239	3	of	of	ADP
gujaf-93	239	4	management	management	NOUN
gujaf-93	239	5	accountants	accountant	NOUN
gujaf-93	239	6	(	(	PUNCT
gujaf-93	239	7	2008	2008	NUM
gujaf-93	239	8	)	)	PUNCT
gujaf-93	239	9	.	.	PUNCT
gujaf-93	240	1	fraud	fraud	NOUN
gujaf-93	240	2	risk	risk	NOUN
gujaf-93	240	3	management	management	NOUN
gujaf-93	240	4	a	a	DET
gujaf-93	240	5	guide	guide	NOUN
gujaf-93	240	6	to	to	ADP
gujaf-93	240	7	good	good	ADJ
gujaf-93	240	8	practice	practice	NOUN
gujaf-93	240	9	.	.	PUNCT
gujaf-93	241	1	http://www.thenationsnewspaper.ng	http://www.thenationsnewspaper.ng	NOUN
gujaf-93	241	2	chepngeno	chepngeno	ADJ
gujaf-93	241	3	,	,	PUNCT
gujaf-93	241	4	k.	k.	PROPN
gujaf-93	241	5	f.	f.	PROPN
gujaf-93	241	6	,	,	PUNCT
gujaf-93	241	7	&	&	CCONJ
gujaf-93	241	8	fred	fred	PROPN
gujaf-93	241	9	,	,	PUNCT
gujaf-93	241	10	s.	s.	PROPN
gujaf-93	241	11	(	(	PUNCT
gujaf-93	241	12	2020	2020	NUM
gujaf-93	241	13	)	)	PUNCT
gujaf-93	241	14	.	.	PUNCT
gujaf-93	242	1	effect	effect	NOUN
gujaf-93	242	2	of	of	ADP
gujaf-93	242	3	litigation	litigation	NOUN
gujaf-93	242	4	support	support	NOUN
gujaf-93	242	5	services	service	NOUN
gujaf-93	242	6	on	on	ADP
gujaf-93	242	7	fraud	fraud	NOUN
gujaf-93	242	8	mitigation	mitigation	NOUN
gujaf-93	242	9	in	in	ADP
gujaf-93	242	10	firms	firm	NOUN
gujaf-93	242	11	listed	list	VERB
gujaf-93	242	12	at	at	ADP
gujaf-93	242	13	the	the	DET
gujaf-93	242	14	nairobi	nairobi	PROPN
gujaf-93	242	15	securities	securities	PROPN
gujaf-93	242	16	exchange	exchange	PROPN
gujaf-93	242	17	,	,	PUNCT
gujaf-93	242	18	kenya	kenya	PROPN
gujaf-93	242	19	.	.	PUNCT
gujaf-93	243	1	iosr	iosr	PROPN
gujaf-93	243	2	journal	journal	PROPN
gujaf-93	243	3	of	of	ADP
gujaf-93	243	4	economics	economic	NOUN
gujaf-93	243	5	and	and	CCONJ
gujaf-93	243	6	finance	finance	NOUN
gujaf-93	243	7	,	,	PUNCT
gujaf-93	243	8	11(4):43	11(4):43	PROPN
gujaf-93	243	9	-	-	SYM
gujaf-93	243	10	51	51	NUM
gujaf-93	243	11	http://www.acfe.com/	http://www.acfe.com/	NOUN
gujaf-93	243	12	http://www.bfid.org.co/	http://www.bfid.org.co/	PROPN
gujaf-93	243	13	http://www.pcaobus.org/rules/sarbanes%20_oxley_act_of_2002.pdf	http://www.pcaobus.org/rules/sarbanes%20_oxley_act_of_2002.pdf	PROPN
gujaf-93	243	14	https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profits	https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profits	PROPN
gujaf-93	243	15	https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profits	https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profit	VERB
gujaf-93	243	16	http://www.thenationsnewspaper.ng/	http://www.thenationsnewspaper.ng/	PROPN
gujaf-93	243	17	17	17	NUM
gujaf-93	243	18	committee	committee	NOUN
gujaf-93	243	19	of	of	ADP
gujaf-93	243	20	sponsoring	sponsor	VERB
gujaf-93	243	21	organizations	organization	NOUN
gujaf-93	243	22	of	of	ADP
gujaf-93	243	23	the	the	DET
gujaf-93	243	24	treadway	treadway	PROPN
gujaf-93	243	25	commission	commission	PROPN
gujaf-93	243	26	(	(	PUNCT
gujaf-93	243	27	coso	coso	NOUN
gujaf-93	243	28	)	)	PUNCT
gujaf-93	243	29	,	,	PUNCT
gujaf-93	243	30	internal	internal	ADJ
gujaf-93	243	31	control	control	NOUN
gujaf-93	243	32	—	—	PUNCT
gujaf-93	243	33	integrated	integrate	VERB
gujaf-93	243	34	framework	framework	NOUN
gujaf-93	243	35	(	(	PUNCT
gujaf-93	243	36	new	new	PROPN
gujaf-93	243	37	york	york	PROPN
gujaf-93	243	38	:	:	PUNCT
gujaf-93	243	39	committee	committee	NOUN
gujaf-93	243	40	of	of	ADP
gujaf-93	243	41	sponsoring	sponsor	VERB
gujaf-93	243	42	organizations	organization	NOUN
gujaf-93	243	43	of	of	ADP
gujaf-93	243	44	the	the	DET
gujaf-93	243	45	treadway	treadway	PROPN
gujaf-93	243	46	commission	commission	NOUN
gujaf-93	243	47	,	,	PUNCT
gujaf-93	243	48	1994	1994	NUM
gujaf-93	243	49	)	)	PUNCT
gujaf-93	243	50	,	,	PUNCT
gujaf-93	243	51	23	23	NUM
gujaf-93	243	52	.	.	PUNCT
gujaf-93	244	1	note	note	NOUN
gujaf-93	244	2	:	:	PUNCT
gujaf-93	244	3	commonly	commonly	ADV
gujaf-93	244	4	referred	refer	VERB
gujaf-93	244	5	to	to	ADP
gujaf-93	244	6	as	as	SCONJ
gujaf-93	244	7	the	the	DET
gujaf-93	244	8	coso	coso	PROPN
gujaf-93	244	9	report	report	PROPN
gujaf-93	244	10	companies	company	NOUN
gujaf-93	244	11	and	and	CCONJ
gujaf-93	244	12	allied	ally	VERB
gujaf-93	244	13	matters	matter	NOUN
gujaf-93	244	14	act	act	VERB
gujaf-93	244	15	(	(	PUNCT
gujaf-93	244	16	cama	cama	NOUN
gujaf-93	244	17	)	)	PUNCT
gujaf-93	244	18	(	(	PUNCT
gujaf-93	244	19	2004	2004	NUM
gujaf-93	244	20	)	)	PUNCT
gujaf-93	244	21	.	.	PUNCT
gujaf-93	245	1	http://www.new.cac.gov.ng	http://www.new.cac.gov.ng	PROPN
gujaf-93	245	2	corporate_finance_institutehttps://corporatefinanceinstitute.com/resources/knowledge/other/enronscandal/	corporate_finance_institutehttps://corporatefinanceinstitute.com/resources/knowledge/other/enronscandal/	PROPN
gujaf-93	245	3	dada	dada	PROPN
gujaf-93	245	4	,	,	PUNCT
gujaf-93	245	5	s.	s.	PROPN
gujaf-93	245	6	o.	o.	PROPN
gujaf-93	245	7	(	(	PUNCT
gujaf-93	245	8	2014	2014	NUM
gujaf-93	245	9	)	)	PUNCT
gujaf-93	245	10	financial	financial	ADJ
gujaf-93	245	11	forensics	forensic	NOUN
gujaf-93	245	12	technique	technique	NOUN
gujaf-93	245	13	:	:	PUNCT
gujaf-93	245	14	a	a	DET
gujaf-93	245	15	means	means	NOUN
gujaf-93	245	16	of	of	ADP
gujaf-93	245	17	successful	successful	ADJ
gujaf-93	245	18	eradication	eradication	NOUN
gujaf-93	245	19	of	of	ADP
gujaf-93	245	20	corruption	corruption	NOUN
gujaf-93	245	21	through	through	ADP
gujaf-93	245	22	fraud	fraud	NOUN
gujaf-93	245	23	prevention	prevention	NOUN
gujaf-93	245	24	,	,	PUNCT
gujaf-93	245	25	bribery	bribery	NOUN
gujaf-93	245	26	prevention	prevention	NOUN
gujaf-93	245	27	and	and	CCONJ
gujaf-93	245	28	embezzlement	embezzlement	NOUN
gujaf-93	245	29	prevention	prevention	NOUN
gujaf-93	245	30	in	in	ADP
gujaf-93	245	31	nigeria	nigeria	PROPN
gujaf-93	245	32	.	.	PUNCT
gujaf-93	246	1	kuwait	kuwait	PROPN
gujaf-93	246	2	chapter	chapter	PROPN
gujaf-93	246	3	of	of	ADP
gujaf-93	246	4	the	the	DET
gujaf-93	246	5	arabian	arabian	ADJ
gujaf-93	246	6	journal	journal	NOUN
gujaf-93	246	7	of	of	ADP
gujaf-93	246	8	business	business	NOUN
gujaf-93	246	9	and	and	CCONJ
gujaf-93	246	10	management	management	NOUN
gujaf-93	246	11	review	review	NOUN
gujaf-93	246	12	4(1	4(1	NOUN
gujaf-93	246	13	)	)	PUNCT
gujaf-93	246	14	,	,	PUNCT
gujaf-93	246	15	176–186	176–186	NUM
gujaf-93	246	16	.	.	PUNCT
gujaf-93	247	1	dada	dada	PROPN
gujaf-93	247	2	,	,	PUNCT
gujaf-93	247	3	s.	s.	PROPN
gujaf-93	247	4	o.	o.	PROPN
gujaf-93	247	5	,	,	PUNCT
gujaf-93	247	6	enyi	enyi	PROPN
gujaf-93	247	7	,	,	PUNCT
gujaf-93	247	8	p.	p.	PROPN
gujaf-93	247	9	e.	e.	PROPN
gujaf-93	247	10	,	,	PUNCT
gujaf-93	247	11	&	&	CCONJ
gujaf-93	247	12	owolabi	owolabi	NOUN
gujaf-93	247	13	,	,	PUNCT
gujaf-93	247	14	s.	s.	PROPN
gujaf-93	247	15	a.	a.	PROPN
gujaf-93	247	16	(	(	PUNCT
gujaf-93	247	17	2013	2013	NUM
gujaf-93	247	18	)	)	PUNCT
gujaf-93	247	19	.	.	PUNCT
gujaf-93	248	1	financial	financial	ADJ
gujaf-93	248	2	forensics	forensic	NOUN
gujaf-93	248	3	:	:	PUNCT
gujaf-93	248	4	a	a	DET
gujaf-93	248	5	relevant	relevant	ADJ
gujaf-93	248	6	tool	tool	NOUN
gujaf-93	248	7	for	for	ADP
gujaf-93	248	8	effective	effective	ADJ
gujaf-93	248	9	investigation	investigation	NOUN
gujaf-93	248	10	of	of	ADP
gujaf-93	248	11	bribery	bribery	NOUN
gujaf-93	248	12	cases	case	NOUN
gujaf-93	248	13	in	in	ADP
gujaf-93	248	14	nigeria	nigeria	PROPN
gujaf-93	248	15	.	.	PUNCT
gujaf-93	249	1	unique	unique	ADJ
gujaf-93	249	2	journal	journal	NOUN
gujaf-93	249	3	of	of	ADP
gujaf-93	249	4	business	business	NOUN
gujaf-93	249	5	management	management	NOUN
gujaf-93	249	6	research	research	NOUN
gujaf-93	249	7	,	,	PUNCT
gujaf-93	249	8	1(5	1(5	NUM
gujaf-93	249	9	)	)	PUNCT
gujaf-93	249	10	,	,	PUNCT
gujaf-93	249	11	095	095	NUM
gujaf-93	249	12	-	-	PUNCT
gujaf-93	249	13	099	099	NUM
gujaf-93	249	14	.	.	PUNCT
gujaf-93	250	1	dada	dada	PROPN
gujaf-93	250	2	,	,	PUNCT
gujaf-93	250	3	s.	s.	PROPN
gujaf-93	250	4	o.	o.	PROPN
gujaf-93	250	5	,	,	PUNCT
gujaf-93	250	6	owolabi	owolabi	NOUN
gujaf-93	250	7	,	,	PUNCT
gujaf-93	250	8	s.	s.	PROPN
gujaf-93	250	9	a.	a.	PROPN
gujaf-93	250	10	,	,	PUNCT
gujaf-93	250	11	&	&	CCONJ
gujaf-93	250	12	okwu	okwu	PROPN
gujaf-93	250	13	,	,	PUNCT
gujaf-93	250	14	a.	a.	NOUN
gujaf-93	250	15	t.	t.	PROPN
gujaf-93	250	16	(	(	PUNCT
gujaf-93	250	17	2013	2013	NUM
gujaf-93	250	18	)	)	PUNCT
gujaf-93	250	19	.	.	PUNCT
gujaf-93	251	1	financial	financial	ADJ
gujaf-93	251	2	forensics	forensic	NOUN
gujaf-93	251	3	a	a	DET
gujaf-93	251	4	panacea	panacea	NOUN
gujaf-93	251	5	to	to	ADP
gujaf-93	251	6	alleviation	alleviation	NOUN
gujaf-93	251	7	of	of	ADP
gujaf-93	251	8	fraudulent	fraudulent	ADJ
gujaf-93	251	9	practices	practice	NOUN
gujaf-93	251	10	in	in	ADP
gujaf-93	251	11	nigeria	nigeria	PROPN
gujaf-93	251	12	.	.	PUNCT
gujaf-93	252	1	international	international	ADJ
gujaf-93	252	2	journal	journal	PROPN
gujaf-93	252	3	of	of	ADP
gujaf-93	252	4	business	business	NOUN
gujaf-93	252	5	,	,	PUNCT
gujaf-93	252	6	management	management	NOUN
gujaf-93	252	7	and	and	CCONJ
gujaf-93	252	8	economics	economic	NOUN
gujaf-93	252	9	research	research	NOUN
gujaf-93	252	10	,	,	PUNCT
gujaf-93	252	11	4(5	4(5	PROPN
gujaf-93	252	12	)	)	PUNCT
gujaf-93	252	13	,	,	PUNCT
gujaf-93	252	14	787	787	NUM
gujaf-93	252	15	-	-	SYM
gujaf-93	252	16	792	792	NUM
gujaf-93	252	17	.	.	PUNCT
gujaf-93	253	1	daily	daily	ADJ
gujaf-93	253	2	trust	trust	NOUN
gujaf-93	253	3	https://dailytrust.com/alleged-money-laundering-ex-skye-bank-boss-md-gets-n100m-baileach	https://dailytrust.com/alleged-money-laundering-ex-skye-bank-boss-md-gets-n100m-baileach	NOUN
gujaf-93	253	4	deliema	deliema	NOUN
gujaf-93	253	5	,	,	PUNCT
gujaf-93	253	6	m.	m.	NOUN
gujaf-93	253	7	,	,	PUNCT
gujaf-93	253	8	deevy	deevy	NOUN
gujaf-93	253	9	,	,	PUNCT
gujaf-93	253	10	m.	m.	NOUN
gujaf-93	253	11	,	,	PUNCT
gujaf-93	253	12	lusardi	lusardi	PROPN
gujaf-93	253	13	,	,	PUNCT
gujaf-93	253	14	a.	a.	PROPN
gujaf-93	253	15	,	,	PUNCT
gujaf-93	253	16	&	&	CCONJ
gujaf-93	253	17	mitchell	mitchell	PROPN
gujaf-93	253	18	,	,	PUNCT
gujaf-93	253	19	o.	o.	PROPN
gujaf-93	253	20	s.	s.	PROPN
gujaf-93	253	21	(	(	PUNCT
gujaf-93	253	22	2020	2020	NUM
gujaf-93	253	23	)	)	PUNCT
gujaf-93	253	24	.	.	PUNCT
gujaf-93	254	1	financial	financial	ADJ
gujaf-93	254	2	fraud	fraud	NOUN
gujaf-93	254	3	among	among	ADP
gujaf-93	254	4	older	old	ADJ
gujaf-93	254	5	americans	american	NOUN
gujaf-93	254	6	:	:	PUNCT
gujaf-93	254	7	evidence	evidence	NOUN
gujaf-93	254	8	and	and	CCONJ
gujaf-93	254	9	implications	implication	NOUN
gujaf-93	254	10	.	.	PUNCT
gujaf-93	255	1	the	the	DET
gujaf-93	255	2	journals	journal	NOUN
gujaf-93	255	3	of	of	ADP
gujaf-93	255	4	gerontology	gerontology	NOUN
gujaf-93	255	5	:	:	PUNCT
gujaf-93	255	6	series	series	PROPN
gujaf-93	255	7	b	b	PROPN
gujaf-93	255	8	,	,	PUNCT
gujaf-93	255	9	75(4	75(4	NOUN
gujaf-93	255	10	)	)	PUNCT
gujaf-93	255	11	,	,	PUNCT
gujaf-93	255	12	861	861	NUM
gujaf-93	255	13	-	-	SYM
gujaf-93	255	14	868	868	NUM
gujaf-93	255	15	.	.	PUNCT
gujaf-93	255	16	di	di	PROPN
gujaf-93	255	17	gabriele	gabriele	PROPN
gujaf-93	255	18	,	,	PUNCT
gujaf-93	255	19	j.	j.	PROPN
gujaf-93	255	20	a.	a.	PROPN
gujaf-93	255	21	,	,	PUNCT
gujaf-93	255	22	(	(	PUNCT
gujaf-93	255	23	2010	2010	NUM
gujaf-93	255	24	)	)	PUNCT
gujaf-93	255	25	.	.	PUNCT
gujaf-93	256	1	an	an	DET
gujaf-93	256	2	empirical	empirical	ADJ
gujaf-93	256	3	view	view	NOUN
gujaf-93	256	4	of	of	ADP
gujaf-93	256	5	the	the	DET
gujaf-93	256	6	transparent	transparent	ADJ
gujaf-93	256	7	objectivity	objectivity	NOUN
gujaf-93	256	8	of	of	ADP
gujaf-93	256	9	financial	financial	ADJ
gujaf-93	256	10	forensics	forensic	NOUN
gujaf-93	256	11	expert	expert	NOUN
gujaf-93	256	12	witnesses	witness	NOUN
gujaf-93	256	13	.	.	PUNCT
gujaf-93	257	1	http://ssrn.com/abstract1534705	http://ssrn.com/abstract1534705	PROPN
gujaf-93	257	2	digabriele	digabriele	PROPN
gujaf-93	257	3	,	,	PUNCT
gujaf-93	257	4	j.	j.	PROPN
gujaf-93	257	5	a.	a.	PROPN
gujaf-93	257	6	(	(	PUNCT
gujaf-93	257	7	2008	2008	NUM
gujaf-93	257	8	)	)	PUNCT
gujaf-93	257	9	.	.	PUNCT
gujaf-93	258	1	an	an	DET
gujaf-93	258	2	empirical	empirical	ADJ
gujaf-93	258	3	investigation	investigation	NOUN
gujaf-93	258	4	of	of	ADP
gujaf-93	258	5	the	the	DET
gujaf-93	258	6	relevant	relevant	ADJ
gujaf-93	258	7	skills	skill	NOUN
gujaf-93	258	8	of	of	ADP
gujaf-93	258	9	forensic	forensic	ADJ
gujaf-93	258	10	accountants	accountant	NOUN
gujaf-93	258	11	.	.	PUNCT
gujaf-93	259	1	journal	journal	PROPN
gujaf-93	259	2	of	of	ADP
gujaf-93	259	3	education	education	NOUN
gujaf-93	259	4	for	for	ADP
gujaf-93	259	5	business	business	NOUN
gujaf-93	259	6	,	,	PUNCT
gujaf-93	259	7	83(6	83(6	PROPN
gujaf-93	259	8	)	)	PUNCT
gujaf-93	259	9	,	,	PUNCT
gujaf-93	259	10	331	331	NUM
gujaf-93	259	11	-	-	SYM
gujaf-93	259	12	338	338	NUM
gujaf-93	259	13	.	.	PUNCT
gujaf-93	260	1	dorminey	dorminey	PROPN
gujaf-93	260	2	,	,	PUNCT
gujaf-93	260	3	j.	j.	PROPN
gujaf-93	260	4	,	,	PUNCT
gujaf-93	260	5	fleming	fleming	PROPN
gujaf-93	260	6	,	,	PUNCT
gujaf-93	260	7	a.	a.	PROPN
gujaf-93	260	8	s.	s.	PROPN
gujaf-93	260	9	,	,	PUNCT
gujaf-93	260	10	kranacher	kranacher	PROPN
gujaf-93	260	11	,	,	PUNCT
gujaf-93	260	12	m.	m.	NOUN
gujaf-93	260	13	,	,	PUNCT
gujaf-93	260	14	&	&	CCONJ
gujaf-93	260	15	riley	riley	PROPN
gujaf-93	260	16	,	,	PUNCT
gujaf-93	260	17	r.	r.	PROPN
gujaf-93	260	18	a.	a.	PROPN
gujaf-93	260	19	(	(	PUNCT
gujaf-93	260	20	2012	2012	NUM
gujaf-93	260	21	)	)	PUNCT
gujaf-93	260	22	.	.	PUNCT
gujaf-93	261	1	the	the	DET
gujaf-93	261	2	evolution	evolution	NOUN
gujaf-93	261	3	of	of	ADP
gujaf-93	261	4	fraud	fraud	NOUN
gujaf-93	261	5	theory	theory	NOUN
gujaf-93	261	6	.	.	PUNCT
gujaf-93	262	1	issues	issue	NOUN
gujaf-93	262	2	in	in	ADP
gujaf-93	262	3	accounting	accounting	NOUN
gujaf-93	262	4	education	education	NOUN
gujaf-93	262	5	,	,	PUNCT
gujaf-93	262	6	27(2	27(2	PRON
gujaf-93	262	7	)	)	PUNCT
gujaf-93	262	8	,	,	PUNCT
gujaf-93	262	9	555	555	NUM
gujaf-93	262	10	-	-	SYM
gujaf-93	262	11	579	579	NUM
gujaf-93	262	12	.	.	PUNCT
gujaf-93	263	1	economic	economic	ADJ
gujaf-93	263	2	and	and	CCONJ
gujaf-93	263	3	financial	financial	ADJ
gujaf-93	263	4	crimes	crime	NOUN
gujaf-93	263	5	commission	commission	PROPN
gujaf-93	263	6	establishment	establishment	PROPN
gujaf-93	263	7	act	act	NOUN
gujaf-93	263	8	(	(	PUNCT
gujaf-93	263	9	2004	2004	NUM
gujaf-93	263	10	)	)	PUNCT
gujaf-93	263	11	section	section	NOUN
gujaf-93	263	12	46	46	NUM
gujaf-93	263	13	.	.	PUNCT
gujaf-93	264	1	abuja	abuja	PROPN
gujaf-93	264	2	:	:	PUNCT
gujaf-93	264	3	efcc	efcc	PROPN
gujaf-93	264	4	ehioghiren	ehioghiren	PROPN
gujaf-93	264	5	,	,	PUNCT
gujaf-93	264	6	e.	e.	PROPN
gujaf-93	264	7	e.	e.	PROPN
gujaf-93	264	8	,	,	PUNCT
gujaf-93	264	9	&	&	CCONJ
gujaf-93	264	10	atu	atu	PROPN
gujaf-93	264	11	,	,	PUNCT
gujaf-93	264	12	o.	o.	PROPN
gujaf-93	264	13	e	e	PROPN
gujaf-93	264	14	(	(	PUNCT
gujaf-93	264	15	2016	2016	NUM
gujaf-93	264	16	)	)	PUNCT
gujaf-93	264	17	.	.	PUNCT
gujaf-93	265	1	forensic	forensic	ADJ
gujaf-93	265	2	accointing	accointing	NOUN
gujaf-93	265	3	and	and	CCONJ
gujaf-93	265	4	fraud	fraud	NOUN
gujaf-93	265	5	management	management	NOUN
gujaf-93	265	6	:	:	PUNCT
gujaf-93	265	7	evidence	evidence	NOUN
gujaf-93	265	8	from	from	ADP
gujaf-93	265	9	nigeria.igbinedion	nigeria.igbinedion	PROPN
gujaf-93	265	10	university	university	NOUN
gujaf-93	265	11	journal	journal	NOUN
gujaf-93	265	12	of	of	ADP
gujaf-93	265	13	accounting	accounting	NOUN
gujaf-93	265	14	(	(	PUNCT
gujaf-93	265	15	2	2	NUM
gujaf-93	265	16	)	)	PUNCT
gujaf-93	265	17	,	,	PUNCT
gujaf-93	265	18	254	254	NUM
gujaf-93	265	19	–	–	SYM
gujaf-93	265	20	308	308	NUM
gujaf-93	265	21	.	.	PUNCT
gujaf-93	266	1	enofe	enofe	ADJ
gujaf-93	266	2	,	,	PUNCT
gujaf-93	266	3	a.	a.	NOUN
gujaf-93	266	4	,	,	PUNCT
gujaf-93	266	5	okpako	okpako	NOUN
gujaf-93	266	6	,	,	PUNCT
gujaf-93	266	7	p.	p.	NOUN
gujaf-93	266	8	,	,	PUNCT
gujaf-93	266	9	&	&	CCONJ
gujaf-93	266	10	atube	atube	PROPN
gujaf-93	266	11	,	,	PUNCT
gujaf-93	266	12	e.	e.	PROPN
gujaf-93	266	13	(	(	PUNCT
gujaf-93	266	14	2013	2013	NUM
gujaf-93	266	15	)	)	PUNCT
gujaf-93	266	16	.	.	PUNCT
gujaf-93	267	1	the	the	DET
gujaf-93	267	2	impact	impact	NOUN
gujaf-93	267	3	of	of	ADP
gujaf-93	267	4	financial	financial	ADJ
gujaf-93	267	5	forensics	forensic	NOUN
gujaf-93	267	6	services	service	NOUN
gujaf-93	267	7	on	on	ADP
gujaf-93	267	8	fraud	fraud	NOUN
gujaf-93	267	9	detection	detection	NOUN
gujaf-93	267	10	and	and	CCONJ
gujaf-93	267	11	prevention	prevention	NOUN
gujaf-93	267	12	among	among	ADP
gujaf-93	267	13	commercial	commercial	ADJ
gujaf-93	267	14	.	.	PUNCT
gujaf-93	268	1	unpublished	unpublished	ADJ
gujaf-93	268	2	thesis	thesis	NOUN
gujaf-93	268	3	.	.	PUNCT
gujaf-93	269	1	federal	federal	ADJ
gujaf-93	269	2	bureau	bureau	PROPN
gujaf-93	269	3	of	of	ADP
gujaf-93	269	4	investigation	investigation	NOUN
gujaf-93	269	5	(	(	PUNCT
gujaf-93	269	6	2001	2001	NUM
gujaf-93	269	7	)	)	PUNCT
gujaf-93	269	8	.	.	PUNCT
gujaf-93	270	1	financial	financial	ADJ
gujaf-93	270	2	crimes	crime	NOUN
gujaf-93	270	3	report	report	VERB
gujaf-93	270	4	to	to	ADP
gujaf-93	270	5	the	the	DET
gujaf-93	270	6	public	public	NOUN
gujaf-93	270	7	.	.	PUNCT
gujaf-93	271	1	u.	u.	PROPN
gujaf-93	271	2	s	s	PROPN
gujaf-93	271	3	:	:	PUNCT
gujaf-93	271	4	department	department	NOUN
gujaf-93	271	5	of	of	ADP
gujaf-93	271	6	justice	justice	PROPN
gujaf-93	271	7	.	.	PUNCT
gujaf-93	272	1	forbes	forbes	PROPN
gujaf-93	272	2	stowell	stowell	PROPN
gujaf-93	272	3	,	,	PUNCT
gujaf-93	272	4	n.	n.	PROPN
gujaf-93	272	5	,	,	PUNCT
gujaf-93	272	6	pacini	pacini	PROPN
gujaf-93	272	7	,	,	PUNCT
gujaf-93	272	8	c.	c.	PROPN
gujaf-93	272	9	,	,	PUNCT
gujaf-93	272	10	crain	crain	NOUN
gujaf-93	272	11	,	,	PUNCT
gujaf-93	272	12	j.	j.	PROPN
gujaf-93	272	13	m.	m.	PROPN
gujaf-93	272	14	,	,	PUNCT
gujaf-93	272	15	schmidt	schmidt	PROPN
gujaf-93	272	16	,	,	PUNCT
gujaf-93	272	17	m.	m.	NOUN
gujaf-93	272	18	,	,	PUNCT
gujaf-93	272	19	&	&	CCONJ
gujaf-93	272	20	wadlinger	wadlinger	NOUN
gujaf-93	272	21	,	,	PUNCT
gujaf-93	272	22	n.	n.	PROPN
gujaf-93	272	23	(	(	PUNCT
gujaf-93	272	24	2019	2019	NUM
gujaf-93	272	25	)	)	PUNCT
gujaf-93	272	26	.	.	PUNCT
gujaf-93	273	1	investigating	investigate	VERB
gujaf-93	273	2	healthcare	healthcare	PROPN
gujaf-93	273	3	fraud	fraud	NOUN
gujaf-93	273	4	:	:	PUNCT
gujaf-93	273	5	its	its	PRON
gujaf-93	273	6	scope	scope	NOUN
gujaf-93	273	7	,	,	PUNCT
gujaf-93	273	8	applicable	applicable	ADJ
gujaf-93	273	9	laws	law	NOUN
gujaf-93	273	10	,	,	PUNCT
gujaf-93	273	11	and	and	CCONJ
gujaf-93	273	12	regulations	regulation	NOUN
gujaf-93	273	13	.	.	PUNCT
gujaf-93	274	1	wm	wm	PROPN
gujaf-93	274	2	.	.	PROPN
gujaf-93	274	3	&	&	CCONJ
gujaf-93	274	4	mary	mary	PROPN
gujaf-93	274	5	bus	bus	PROPN
gujaf-93	274	6	.	.	PUNCT
gujaf-93	275	1	l.	l.	PROPN
gujaf-93	275	2	rev	rev	PROPN
gujaf-93	275	3	.	.	PROPN
gujaf-93	275	4	,	,	PUNCT
gujaf-93	275	5	11	11	NUM
gujaf-93	275	6	,	,	PUNCT
gujaf-93	275	7	479	479	NUM
gujaf-93	275	8	.	.	PUNCT
gujaf-93	276	1	godwin	godwin	PROPN
gujaf-93	276	2	,	,	PUNCT
gujaf-93	276	3	o.	o.	PROPN
gujaf-93	276	4	e.	e.	PROPN
gujaf-93	276	5	(	(	PUNCT
gujaf-93	276	6	2020	2020	NUM
gujaf-93	276	7	)	)	PUNCT
gujaf-93	276	8	.	.	PUNCT
gujaf-93	277	1	fundamentals	fundamental	NOUN
gujaf-93	277	2	of	of	ADP
gujaf-93	277	3	financial	financial	ADJ
gujaf-93	277	4	forensics	forensic	NOUN
gujaf-93	277	5	and	and	CCONJ
gujaf-93	277	6	investigation	investigation	NOUN
gujaf-93	277	7	.	.	PUNCT
gujaf-93	278	1	(	(	PUNCT
gujaf-93	278	2	f.	f.	PROPN
gujaf-93	278	3	prof	prof	PROPN
gujaf-93	278	4	muhammaed	muhammaed	VERB
gujaf-93	278	5	akaro	akaro	PROPN
gujaf-93	278	6	mainoma	mainoma	ADJ
gujaf-93	278	7	,	,	PUNCT
gujaf-93	278	8	ed	ed	NOUN
gujaf-93	278	9	.	.	PUNCT
gujaf-93	278	10	)	)	PUNCT
gujaf-93	279	1	lagos	lago	NOUN
gujaf-93	279	2	,	,	PUNCT
gujaf-93	279	3	16	16	NUM
gujaf-93	279	4	,	,	PUNCT
gujaf-93	279	5	thomas	thomas	PROPN
gujaf-93	279	6	salako	salako	PROPN
gujaf-93	279	7	street	street	PROPN
gujaf-93	279	8	,	,	PUNCT
gujaf-93	279	9	ogba	ogba	PROPN
gujaf-93	279	10	,	,	PUNCT
gujaf-93	279	11	lagos	lagos	PROPN
gujaf-93	279	12	nigeria	nigeria	PROPN
gujaf-93	279	13	,	,	PUNCT
gujaf-93	279	14	nigeria	nigeria	PROPN
gujaf-93	279	15	:	:	PUNCT
gujaf-93	279	16	aaron	aaron	PROPN
gujaf-93	279	17	&	&	CCONJ
gujaf-93	279	18	hur	hur	PROPN
gujaf-93	279	19	publishing	publishing	PROPN
gujaf-93	279	20	(	(	PUNCT
gujaf-93	279	21	a	a	DET
gujaf-93	279	22	member	member	NOUN
gujaf-93	279	23	of	of	ADP
gujaf-93	279	24	the	the	DET
gujaf-93	279	25	bsa	bsa	PROPN
gujaf-93	279	26	group	group	PROPN
gujaf-93	279	27	)	)	PUNCT
gujaf-93	279	28	.	.	PUNCT
gujaf-93	280	1	hopwood	hopwood	PROPN
gujaf-93	280	2	,	,	PUNCT
gujaf-93	280	3	c.	c.	PROPN
gujaf-93	280	4	j.	j.	PROPN
gujaf-93	280	5	,	,	PUNCT
gujaf-93	280	6	thomas	thomas	PROPN
gujaf-93	280	7	,	,	PUNCT
gujaf-93	280	8	k.	k.	PROPN
gujaf-93	280	9	m.	m.	PROPN
gujaf-93	280	10	,	,	PUNCT
gujaf-93	280	11	markon	markon	PROPN
gujaf-93	280	12	,	,	PUNCT
gujaf-93	280	13	k.	k.	PROPN
gujaf-93	280	14	e.	e.	PROPN
gujaf-93	280	15	,	,	PUNCT
gujaf-93	280	16	wright	wright	PROPN
gujaf-93	280	17	,	,	PUNCT
gujaf-93	280	18	a.	a.	NOUN
gujaf-93	280	19	g.	g.	PROPN
gujaf-93	280	20	,	,	PUNCT
gujaf-93	280	21	&	&	CCONJ
gujaf-93	280	22	krueger	krueger	PROPN
gujaf-93	280	23	,	,	PUNCT
gujaf-93	280	24	r.	r.	PROPN
gujaf-93	280	25	f.	f.	PROPN
gujaf-93	280	26	(	(	PUNCT
gujaf-93	280	27	2012	2012	NUM
gujaf-93	280	28	)	)	PUNCT
gujaf-93	280	29	.	.	PUNCT
gujaf-93	281	1	dsm-5	dsm-5	NOUN
gujaf-93	281	2	personality	personality	NOUN
gujaf-93	281	3	traits	trait	NOUN
gujaf-93	281	4	and	and	CCONJ
gujaf-93	281	5	dsm	dsm	PROPN
gujaf-93	281	6	–	–	PUNCT
gujaf-93	281	7	iv	iv	NUM
gujaf-93	281	8	personality	personality	NOUN
gujaf-93	281	9	disorders	disorder	NOUN
gujaf-93	281	10	.	.	PUNCT
gujaf-93	282	1	journal	journal	NOUN
gujaf-93	282	2	of	of	ADP
gujaf-93	282	3	abnormal	abnormal	ADJ
gujaf-93	282	4	psychology	psychology	NOUN
gujaf-93	282	5	,	,	PUNCT
gujaf-93	282	6	121(2	121(2	NUM
gujaf-93	282	7	)	)	PUNCT
gujaf-93	282	8	,	,	PUNCT
gujaf-93	282	9	424	424	NUM
gujaf-93	282	10	.	.	PUNCT
gujaf-93	282	11	hopwood	hopwood	PROPN
gujaf-93	282	12	,	,	PUNCT
gujaf-93	282	13	w.	w.	PROPN
gujaf-93	282	14	s.	s.	PROPN
gujaf-93	282	15	,	,	PUNCT
gujaf-93	282	16	leiner	leiner	PROPN
gujaf-93	282	17	,	,	PUNCT
gujaf-93	282	18	j.	j.	PROPN
gujaf-93	282	19	j.	j.	PROPN
gujaf-93	282	20	,	,	PUNCT
gujaf-93	282	21	&	&	CCONJ
gujaf-93	282	22	young	young	PROPN
gujaf-93	282	23	,	,	PUNCT
gujaf-93	282	24	g.	g.	PROPN
gujaf-93	282	25	r.	r.	PROPN
gujaf-93	282	26	(	(	PUNCT
gujaf-93	282	27	2009	2009	NUM
gujaf-93	282	28	)	)	PUNCT
gujaf-93	282	29	.	.	PUNCT
gujaf-93	283	1	financial	financial	ADJ
gujaf-93	283	2	forensics	forensic	NOUN
gujaf-93	283	3	.	.	PUNCT
gujaf-93	284	1	international	international	PROPN
gujaf-93	284	2	edition	edition	PROPN
gujaf-93	284	3	.	.	PUNCT
gujaf-93	285	1	ny	ny	PROPN
gujaf-93	285	2	:	:	PUNCT
gujaf-93	285	3	mcgraw	mcgraw	PROPN
gujaf-93	285	4	-	-	PUNCT
gujaf-93	285	5	hill	hill	PROPN
gujaf-93	285	6	.	.	PUNCT
gujaf-93	286	1	hopwood	hopwood	PROPN
gujaf-93	286	2	,	,	PUNCT
gujaf-93	286	3	w.	w.	PROPN
gujaf-93	286	4	s.	s.	PROPN
gujaf-93	286	5	,	,	PUNCT
gujaf-93	286	6	leiner	leiner	PROPN
gujaf-93	286	7	,	,	PUNCT
gujaf-93	286	8	j.	j.	PROPN
gujaf-93	286	9	j.	j.	PROPN
gujaf-93	286	10	,	,	PUNCT
gujaf-93	286	11	&	&	CCONJ
gujaf-93	286	12	young	young	PROPN
gujaf-93	286	13	,	,	PUNCT
gujaf-93	286	14	g.	g.	PROPN
gujaf-93	286	15	r.	r.	PROPN
gujaf-93	286	16	(	(	PUNCT
gujaf-93	286	17	2012	2012	NUM
gujaf-93	286	18	)	)	PUNCT
gujaf-93	286	19	.	.	PUNCT
gujaf-93	287	1	financial	financial	ADJ
gujaf-93	287	2	forensics	forensic	NOUN
gujaf-93	287	3	and	and	CCONJ
gujaf-93	287	4	fraud	fraud	NOUN
gujaf-93	287	5	examination	examination	NOUN
gujaf-93	287	6	.	.	PUNCT
gujaf-93	288	1	new	new	PROPN
gujaf-93	288	2	york	york	PROPN
gujaf-93	288	3	,	,	PUNCT
gujaf-93	288	4	ny	ny	PROPN
gujaf-93	288	5	:	:	PUNCT
gujaf-93	288	6	mcgraw	mcgraw	PROPN
gujaf-93	288	7	-	-	PUNCT
gujaf-93	288	8	hill	hill	NOUN
gujaf-93	288	9	.	.	PUNCT
gujaf-93	289	1	international	international	ADJ
gujaf-93	289	2	monetary	monetary	ADJ
gujaf-93	289	3	fund	fund	NOUN
gujaf-93	289	4	(	(	PUNCT
gujaf-93	289	5	2011	2011	NUM
gujaf-93	289	6	)	)	PUNCT
gujaf-93	289	7	nigeria	nigeria	PROPN
gujaf-93	289	8	staff	staff	NOUN
gujaf-93	289	9	report	report	NOUN
gujaf-93	289	10	for	for	ADP
gujaf-93	289	11	the	the	DET
gujaf-93	289	12	2010	2010	NUM
gujaf-93	289	13	article	article	NOUN
gujaf-93	289	14	iv	iv	NUM
gujaf-93	289	15	consultation	consultation	NOUN
gujaf-93	289	16	,	,	PUNCT
gujaf-93	289	17	prepared	prepare	VERB
gujaf-93	289	18	by	by	ADP
gujaf-93	289	19	staff	staff	NOUN
gujaf-93	289	20	representatives	representative	NOUN
gujaf-93	289	21	for	for	ADP
gujaf-93	289	22	the	the	DET
gujaf-93	289	23	2010	2010	NUM
gujaf-93	289	24	consultation	consultation	NOUN
gujaf-93	289	25	with	with	ADP
gujaf-93	289	26	nigeria	nigeria	PROPN
gujaf-93	289	27	approved	approve	VERB
gujaf-93	289	28	by	by	ADP
gujaf-93	289	29	sean	sean	PROPN
gujaf-93	289	30	.	.	PUNCT
gujaf-93	290	1	http://www.highbeam.com/doc/1p3-821992191.html	http://www.highbeam.com/doc/1p3-821992191.html	X
gujaf-93	291	1	international	international	ADJ
gujaf-93	291	2	monetary	monetary	ADJ
gujaf-93	291	3	fund	fund	NOUN
gujaf-93	291	4	(	(	PUNCT
gujaf-93	291	5	imf	imf	PROPN
gujaf-93	291	6	)	)	PUNCT
gujaf-93	291	7	(	(	PUNCT
gujaf-93	291	8	2001	2001	NUM
gujaf-93	291	9	)	)	PUNCT
gujaf-93	291	10	.	.	PUNCT
gujaf-93	292	1	financial	financial	ADJ
gujaf-93	292	2	system	system	NOUN
gujaf-93	292	3	abuse	abuse	NOUN
gujaf-93	292	4	,	,	PUNCT
gujaf-93	292	5	financial	financial	ADJ
gujaf-93	292	6	crime	crime	NOUN
gujaf-93	292	7	and	and	CCONJ
gujaf-93	292	8	money	money	NOUN
gujaf-93	292	9	laundering	laundering	NOUN
gujaf-93	292	10	.	.	PUNCT
gujaf-93	293	1	monetary	monetary	ADJ
gujaf-93	293	2	and	and	CCONJ
gujaf-93	293	3	exchange	exchange	NOUN
gujaf-93	293	4	affairs	affair	NOUN
gujaf-93	293	5	and	and	CCONJ
gujaf-93	293	6	policy	policy	NOUN
gujaf-93	293	7	development	development	NOUN
gujaf-93	293	8	and	and	CCONJ
gujaf-93	293	9	review	review	NOUN
gujaf-93	293	10	departments	department	NOUN
gujaf-93	293	11	,	,	PUNCT
gujaf-93	293	12	141	141	NUM
gujaf-93	293	13	.	.	PUNCT
gujaf-93	294	1	http://www.highbeam.com/doc/1p3-821992191.html	http://www.highbeam.com/doc/1p3-821992191.html	X
gujaf-93	294	2	http://www.new.cac.gov.ng/	http://www.new.cac.gov.ng/	PROPN
gujaf-93	295	1	https://corporatefinanceinstitute.com/resources/knowledge/other/enron-scandal/	https://corporatefinanceinstitute.com/resources/knowledge/other/enron-scandal/	PROPN
gujaf-93	295	2	https://corporatefinanceinstitute.com/resources/knowledge/other/enron-scandal/	https://corporatefinanceinstitute.com/resources/knowledge/other/enron-scandal/	PROPN
gujaf-93	295	3	https://dailytrust.com/alleged-money-laundering-ex-skye-bank-boss-md-gets-n100m-bail-each	https://dailytrust.com/alleged-money-laundering-ex-skye-bank-boss-md-gets-n100m-bail-each	VERB
gujaf-93	295	4	https://dailytrust.com/alleged-money-laundering-ex-skye-bank-boss-md-gets-n100m-bail-each	https://dailytrust.com/alleged-money-laundering-ex-skye-bank-boss-md-gets-n100m-bail-each	VERB
gujaf-93	295	5	http://ssrn.com/abstract1534705	http://ssrn.com/abstract1534705	PROPN
gujaf-93	295	6	http://www.highbeam.com/doc/1p3-821992191.html	http://www.highbeam.com/doc/1p3-821992191.html	PUNCT
gujaf-93	295	7	http://www.highbeam.com/doc/1p3-821992191.html	http://www.highbeam.com/doc/1p3-821992191.html	NUM
gujaf-93	295	8	18	18	NUM
gujaf-93	295	9	john	john	PROPN
gujaf-93	295	10	,	,	PUNCT
gujaf-93	295	11	i.	i.	PROPN
gujaf-93	295	12	o.	o.	PROPN
gujaf-93	295	13	,	,	PUNCT
gujaf-93	295	14	&	&	CCONJ
gujaf-93	295	15	eiya	eiya	PROPN
gujaf-93	295	16	,	,	PUNCT
gujaf-93	295	17	o.	o.	PROPN
gujaf-93	295	18	(	(	PUNCT
gujaf-93	295	19	2013	2013	NUM
gujaf-93	295	20	)	)	PUNCT
gujaf-93	295	21	.	.	PUNCT
gujaf-93	296	1	combating	combat	VERB
gujaf-93	296	2	corruption	corruption	NOUN
gujaf-93	296	3	in	in	ADP
gujaf-93	296	4	nigeria	nigeria	PROPN
gujaf-93	296	5	:	:	PUNCT
gujaf-93	296	6	the	the	DET
gujaf-93	296	7	role	role	NOUN
gujaf-93	296	8	of	of	ADP
gujaf-93	296	9	the	the	DET
gujaf-93	296	10	public	public	ADJ
gujaf-93	296	11	sector	sector	NOUN
gujaf-93	296	12	auditors	auditor	NOUN
gujaf-93	296	13	.	.	PUNCT
gujaf-93	297	1	research	research	NOUN
gujaf-93	297	2	journal	journal	PROPN
gujaf-93	297	3	of	of	ADP
gujaf-93	297	4	finance	finance	NOUN
gujaf-93	297	5	and	and	CCONJ
gujaf-93	297	6	accounting	accounting	NOUN
gujaf-93	297	7	,	,	PUNCT
gujaf-93	297	8	4(4	4(4	NUM
gujaf-93	297	9	)	)	PUNCT
gujaf-93	297	10	,	,	PUNCT
gujaf-93	297	11	122	122	NUM
gujaf-93	297	12	-	-	SYM
gujaf-93	297	13	131	131	NUM
gujaf-93	297	14	.	.	PUNCT
gujaf-93	298	1	kpmg	kpmg	PROPN
gujaf-93	298	2	.	.	PUNCT
gujaf-93	299	1	(	(	PUNCT
gujaf-93	299	2	2003	2003	NUM
gujaf-93	299	3	)	)	PUNCT
gujaf-93	299	4	.	.	PUNCT
gujaf-93	300	1	internal	internal	ADJ
gujaf-93	300	2	audit	audit	NOUN
gujaf-93	300	3	’s	’s	PART
gujaf-93	300	4	role	role	NOUN
gujaf-93	300	5	in	in	ADP
gujaf-93	300	6	modern	modern	ADJ
gujaf-93	300	7	corporate	corporate	ADJ
gujaf-93	300	8	governance	governance	NOUN
gujaf-93	300	9	.	.	PUNCT
gujaf-93	301	1	hong	hong	PROPN
gujaf-93	301	2	kong	kong	PROPN
gujaf-93	301	3	.	.	PUNCT
gujaf-93	302	1	http://www.researchscience.org	http://www.researchscience.org	PROPN
gujaf-93	302	2	lowe	lowe	PROPN
gujaf-93	302	3	,	,	PUNCT
gujaf-93	302	4	d.	d.	PROPN
gujaf-93	302	5	,	,	PUNCT
gujaf-93	302	6	geiger	geiger	PROPN
gujaf-93	302	7	,	,	PUNCT
gujaf-93	302	8	m.	m.	NOUN
gujaf-93	302	9	,	,	PUNCT
gujaf-93	302	10	&	&	CCONJ
gujaf-93	302	11	pany	pany	PROPN
gujaf-93	302	12	,	,	PUNCT
gujaf-93	302	13	k.	k.	PROPN
gujaf-93	302	14	(	(	PUNCT
gujaf-93	302	15	1999	1999	NUM
gujaf-93	302	16	)	)	PUNCT
gujaf-93	302	17	.	.	PUNCT
gujaf-93	303	1	the	the	DET
gujaf-93	303	2	effects	effect	NOUN
gujaf-93	303	3	of	of	ADP
gujaf-93	303	4	internal	internal	ADJ
gujaf-93	303	5	audit	audit	NOUN
gujaf-93	303	6	outsourcing	outsource	VERB
gujaf-93	303	7	on	on	ADP
gujaf-93	303	8	perceived	perceive	VERB
gujaf-93	303	9	external	external	ADJ
gujaf-93	303	10	auditor	auditor	NOUN
gujaf-93	303	11	independence	independence	NOUN
gujaf-93	303	12	.	.	PUNCT
gujaf-93	304	1	a	a	DET
gujaf-93	304	2	journal	journal	NOUN
gujaf-93	304	3	of	of	ADP
gujaf-93	304	4	practice	practice	NOUN
gujaf-93	304	5	&	&	CCONJ
gujaf-93	304	6	theory	theory	NOUN
gujaf-93	304	7	,	,	PUNCT
gujaf-93	304	8	18(6	18(6	NOUN
gujaf-93	304	9	)	)	PUNCT
gujaf-93	304	10	,	,	PUNCT
gujaf-93	304	11	7	7	NUM
gujaf-93	304	12	-	-	SYM
gujaf-93	304	13	26	26	NUM
gujaf-93	304	14	.	.	PUNCT
gujaf-93	305	1	manning	man	VERB
gujaf-93	305	2	,	,	PUNCT
gujaf-93	305	3	g.	g.	PROPN
gujaf-93	305	4	a.	a.	PROPN
gujaf-93	306	1	(	(	PUNCT
gujaf-93	306	2	2010	2010	NUM
gujaf-93	306	3	)	)	PUNCT
gujaf-93	306	4	.	.	PUNCT
gujaf-93	307	1	financial	financial	ADJ
gujaf-93	307	2	investigation	investigation	NOUN
gujaf-93	307	3	and	and	CCONJ
gujaf-93	307	4	financial	financial	ADJ
gujaf-93	307	5	forensics	forensic	NOUN
gujaf-93	307	6	.	.	PUNCT
gujaf-93	308	1	(	(	PUNCT
gujaf-93	308	2	5	5	NUM
gujaf-93	308	3	th	th	NUM
gujaf-93	308	4	ed	ed	NOUN
gujaf-93	308	5	.	.	PUNCT
gujaf-93	308	6	)	)	PUNCT
gujaf-93	309	1	usa	usa	PROPN
gujaf-93	309	2	:	:	PUNCT
gujaf-93	309	3	crc	crc	NOUN
gujaf-93	309	4	press	press	PROPN
gujaf-93	309	5	.	.	PUNCT
gujaf-93	310	1	new	new	PROPN
gujaf-93	310	2	york	york	PROPN
gujaf-93	310	3	stock	stock	PROPN
gujaf-93	310	4	exchange	exchange	PROPN
gujaf-93	310	5	(	(	PUNCT
gujaf-93	310	6	2004	2004	NUM
gujaf-93	310	7	)	)	PUNCT
gujaf-93	310	8	.	.	PUNCT
gujaf-93	311	1	corporate	corporate	ADJ
gujaf-93	311	2	governance	governance	NOUN
gujaf-93	311	3	rules	rule	NOUN
gujaf-93	311	4	.	.	PUNCT
gujaf-93	312	1	www.ajol.info	www.ajol.info	PROPN
gujaf-93	312	2	ng’ang’a	ng’ang’a	NOUN
gujaf-93	312	3	,	,	PUNCT
gujaf-93	312	4	j.	j.	PROPN
gujaf-93	312	5	k.	k.	PROPN
gujaf-93	312	6	(	(	PUNCT
gujaf-93	312	7	2015	2015	NUM
gujaf-93	312	8	)	)	PUNCT
gujaf-93	312	9	.	.	PUNCT
gujaf-93	313	1	the	the	DET
gujaf-93	313	2	effect	effect	NOUN
gujaf-93	313	3	of	of	ADP
gujaf-93	313	4	financial	financial	ADJ
gujaf-93	313	5	forensics	forensic	NOUN
gujaf-93	313	6	services	service	NOUN
gujaf-93	313	7	on	on	ADP
gujaf-93	313	8	fraud	fraud	NOUN
gujaf-93	313	9	prevention	prevention	NOUN
gujaf-93	313	10	in	in	ADP
gujaf-93	313	11	the	the	DET
gujaf-93	313	12	insurance	insurance	NOUN
gujaf-93	313	13	companies	company	NOUN
gujaf-93	313	14	of	of	ADP
gujaf-93	313	15	kenya	kenya	PROPN
gujaf-93	313	16	,	,	PUNCT
gujaf-93	313	17	(	(	PUNCT
gujaf-93	313	18	doctoral	doctoral	ADJ
gujaf-93	313	19	dissertation	dissertation	NOUN
gujaf-93	313	20	)	)	PUNCT
gujaf-93	313	21	university	university	NOUN
gujaf-93	313	22	of	of	ADP
gujaf-93	313	23	nairobi	nairobi	PROPN
gujaf-93	313	24	.	.	PUNCT
gujaf-93	314	1	nigerian	nigerian	ADJ
gujaf-93	314	2	deposit	deposit	NOUN
gujaf-93	314	3	insurance	insurance	NOUN
gujaf-93	314	4	corporation	corporation	NOUN
gujaf-93	314	5	(	(	PUNCT
gujaf-93	314	6	ndic	ndic	ADJ
gujaf-93	314	7	)	)	PUNCT
gujaf-93	314	8	annual	annual	ADJ
gujaf-93	314	9	report	report	NOUN
gujaf-93	314	10	(	(	PUNCT
gujaf-93	314	11	2018	2018	NUM
gujaf-93	314	12	)	)	PUNCT
gujaf-93	314	13	.	.	PUNCT
gujaf-93	315	1	nigerian	nigerian	ADJ
gujaf-93	315	2	deposit	deposit	NOUN
gujaf-93	315	3	insurance	insurance	NOUN
gujaf-93	315	4	corporation	corporation	NOUN
gujaf-93	315	5	report	report	NOUN
gujaf-93	315	6	on	on	ADP
gujaf-93	315	7	fraud	fraud	NOUN
gujaf-93	315	8	and	and	CCONJ
gujaf-93	315	9	forgery	forgery	NOUN
gujaf-93	315	10	.	.	PUNCT
gujaf-93	316	1	http://www.ndic.gov.ng	http://www.ndic.gov.ng	NUM
gujaf-93	316	2	nigerian	nigerian	ADJ
gujaf-93	316	3	deposit	deposit	NOUN
gujaf-93	316	4	insurance	insurance	NOUN
gujaf-93	316	5	corporation	corporation	NOUN
gujaf-93	316	6	(	(	PUNCT
gujaf-93	316	7	ndic	ndic	ADJ
gujaf-93	316	8	)	)	PUNCT
gujaf-93	316	9	annual	annual	ADJ
gujaf-93	316	10	report	report	NOUN
gujaf-93	316	11	(	(	PUNCT
gujaf-93	316	12	2019	2019	NUM
gujaf-93	316	13	)	)	PUNCT
gujaf-93	316	14	.	.	PUNCT
gujaf-93	317	1	ndic	ndic	ADJ
gujaf-93	317	2	act	act	PROPN
gujaf-93	317	3	,	,	PUNCT
gujaf-93	317	4	no.16	no.16	NOUN
gujaf-93	317	5	of	of	ADP
gujaf-93	317	6	2006	2006	NUM
gujaf-93	317	7	.	.	PUNCT
gujaf-93	318	1	http://www.ndic.gov.ng	http://www.ndic.gov.ng	X
gujaf-93	318	2	.	.	PUNCT
gujaf-93	318	3	ojaide	ojaide	PROPN
gujaf-93	318	4	,	,	PUNCT
gujaf-93	318	5	f.	f.	PROPN
gujaf-93	318	6	(	(	PUNCT
gujaf-93	318	7	2000	2000	NUM
gujaf-93	318	8	)	)	PUNCT
gujaf-93	318	9	.	.	PUNCT
gujaf-93	319	1	fraud	fraud	NOUN
gujaf-93	319	2	detection	detection	NOUN
gujaf-93	319	3	and	and	CCONJ
gujaf-93	319	4	prevention	prevention	NOUN
gujaf-93	319	5	:	:	PUNCT
gujaf-93	319	6	the	the	DET
gujaf-93	319	7	case	case	NOUN
gujaf-93	319	8	of	of	ADP
gujaf-93	319	9	pension	pension	NOUN
gujaf-93	319	10	accounts	account	NOUN
gujaf-93	319	11	.	.	PUNCT
gujaf-93	320	1	http://www.globalacedemicgroup.com	http://www.globalacedemicgroup.com	X
gujaf-93	321	1	owho	owho	PROPN
gujaf-93	321	2	,	,	PUNCT
gujaf-93	321	3	o.	o.	PROPN
gujaf-93	321	4	(	(	PUNCT
gujaf-93	321	5	2005	2005	NUM
gujaf-93	321	6	)	)	PUNCT
gujaf-93	321	7	,	,	PUNCT
gujaf-93	321	8	bank	bank	NOUN
gujaf-93	321	9	frauds	fraud	NOUN
gujaf-93	321	10	,	,	PUNCT
gujaf-93	321	11	causes	cause	NOUN
gujaf-93	321	12	,	,	PUNCT
gujaf-93	321	13	and	and	CCONJ
gujaf-93	321	14	prevention	prevention	NOUN
gujaf-93	321	15	:	:	PUNCT
gujaf-93	321	16	an	an	DET
gujaf-93	321	17	empirical	empirical	ADJ
gujaf-93	321	18	analysis	analysis	NOUN
gujaf-93	321	19	.	.	PUNCT
gujaf-93	322	1	ibadan	ibadan	PROPN
gujaf-93	322	2	:	:	PUNCT
gujaf-93	322	3	att	att	PROPN
gujaf-93	322	4	books	book	NOUN
gujaf-93	322	5	.	.	PUNCT
gujaf-93	322	6	owolabi	owolabi	NOUN
gujaf-93	322	7	,	,	PUNCT
gujaf-93	322	8	m.	m.	NOUN
gujaf-93	322	9	s.	s.	PROPN
gujaf-93	322	10	,	,	PUNCT
gujaf-93	322	11	ogundajo	ogundajo	ADJ
gujaf-93	322	12	,	,	PUNCT
gujaf-93	322	13	a.	a.	NOUN
gujaf-93	322	14	,	,	PUNCT
gujaf-93	322	15	yusuf	yusuf	PROPN
gujaf-93	322	16	,	,	PUNCT
gujaf-93	322	17	k.	k.	PROPN
gujaf-93	322	18	o.	o.	PROPN
gujaf-93	322	19	,	,	PUNCT
gujaf-93	322	20	lajide	lajide	ADV
gujaf-93	322	21	,	,	PUNCT
gujaf-93	322	22	l.	l.	PROPN
gujaf-93	322	23	,	,	PUNCT
gujaf-93	322	24	villanueva	villanueva	PROPN
gujaf-93	322	25	,	,	PUNCT
gujaf-93	322	26	h.	h.	PROPN
gujaf-93	322	27	e.	e.	PROPN
gujaf-93	322	28	,	,	PUNCT
gujaf-93	322	29	tuten	tuten	VERB
gujaf-93	322	30	,	,	PUNCT
gujaf-93	322	31	j.	j.	PROPN
gujaf-93	322	32	a.	a.	PROPN
gujaf-93	322	33	,	,	PUNCT
gujaf-93	322	34	&	&	CCONJ
gujaf-93	322	35	setzer	setzer	PROPN
gujaf-93	322	36	,	,	PUNCT
gujaf-93	322	37	w.	w.	PROPN
gujaf-93	322	38	n.	n.	PROPN
gujaf-93	322	39	(	(	PUNCT
gujaf-93	322	40	2010	2010	NUM
gujaf-93	322	41	)	)	PUNCT
gujaf-93	322	42	.	.	PUNCT
gujaf-93	323	1	chemical	chemical	NOUN
gujaf-93	323	2	composition	composition	NOUN
gujaf-93	323	3	and	and	CCONJ
gujaf-93	323	4	bioactivity	bioactivity	NOUN
gujaf-93	323	5	of	of	ADP
gujaf-93	323	6	the	the	DET
gujaf-93	323	7	essential	essential	ADJ
gujaf-93	323	8	oil	oil	NOUN
gujaf-93	323	9	of	of	ADP
gujaf-93	323	10	chromolaena	chromolaena	ADJ
gujaf-93	323	11	odorata	odorata	NOUN
gujaf-93	323	12	from	from	ADP
gujaf-93	323	13	nigeria	nigeria	PROPN
gujaf-93	323	14	.	.	PUNCT
gujaf-93	324	1	records	record	NOUN
gujaf-93	324	2	of	of	ADP
gujaf-93	324	3	natural	natural	ADJ
gujaf-93	324	4	products	product	NOUN
gujaf-93	324	5	,	,	PUNCT
gujaf-93	324	6	4(1	4(1	NOUN
gujaf-93	324	7	)	)	PUNCT
gujaf-93	324	8	,	,	PUNCT
gujaf-93	324	9	72	72	NUM
gujaf-93	324	10	.	.	PUNCT
gujaf-93	324	11	owolabi	owolabi	NOUN
gujaf-93	324	12	,	,	PUNCT
gujaf-93	324	13	s.	s.	PROPN
gujaf-93	324	14	a.	a.	PROPN
gujaf-93	324	15	,	,	PUNCT
gujaf-93	324	16	dada	dada	PROPN
gujaf-93	324	17	,	,	PUNCT
gujaf-93	324	18	s.	s.	PROPN
gujaf-93	324	19	o.	o.	PROPN
gujaf-93	324	20	,	,	PUNCT
gujaf-93	324	21	&	&	CCONJ
gujaf-93	324	22	olaoye	olaoye	PROPN
gujaf-93	324	23	,	,	PUNCT
gujaf-93	324	24	s.	s.	PROPN
gujaf-93	324	25	a.	a.	PROPN
gujaf-93	324	26	(	(	PUNCT
gujaf-93	324	27	2013	2013	NUM
gujaf-93	324	28	)	)	PUNCT
gujaf-93	324	29	.	.	PUNCT
gujaf-93	325	1	application	application	NOUN
gujaf-93	325	2	of	of	ADP
gujaf-93	325	3	financial	financial	ADJ
gujaf-93	325	4	forensics	forensic	NOUN
gujaf-93	325	5	technique	technique	VERB
gujaf-93	325	6	ineffective	ineffective	ADJ
gujaf-93	325	7	investigation	investigation	NOUN
gujaf-93	325	8	and	and	CCONJ
gujaf-93	325	9	detection	detection	NOUN
gujaf-93	325	10	of	of	ADP
gujaf-93	325	11	embezzlement	embezzlement	NOUN
gujaf-93	325	12	to	to	PART
gujaf-93	325	13	combat	combat	NOUN
gujaf-93	325	14	corruption	corruption	NOUN
gujaf-93	325	15	in	in	ADP
gujaf-93	325	16	nigeria	nigeria	PROPN
gujaf-93	325	17	.	.	PUNCT
gujaf-93	326	1	unique	unique	ADJ
gujaf-93	326	2	journal	journal	NOUN
gujaf-93	326	3	of	of	ADP
gujaf-93	326	4	business	business	NOUN
gujaf-93	326	5	management	management	NOUN
gujaf-93	326	6	research	research	NOUN
gujaf-93	326	7	1(4	1(4	NUM
gujaf-93	326	8	)	)	PUNCT
gujaf-93	326	9	,	,	PUNCT
gujaf-93	326	10	65	65	NUM
gujaf-93	326	11	-	-	SYM
gujaf-93	326	12	70	70	NUM
gujaf-93	326	13	.	.	PUNCT
gujaf-93	327	1	oyedokun	oyedokun	NOUN
gujaf-93	327	2	,	,	PUNCT
gujaf-93	327	3	g.	g.	PROPN
gujaf-93	327	4	e.	e.	PROPN
gujaf-93	327	5	(	(	PUNCT
gujaf-93	327	6	2019	2019	NUM
gujaf-93	327	7	)	)	PUNCT
gujaf-93	327	8	.	.	PUNCT
gujaf-93	328	1	financial	financial	ADJ
gujaf-93	328	2	forensics	forensic	NOUN
gujaf-93	328	3	:	:	PUNCT
gujaf-93	328	4	curbing	curb	VERB
gujaf-93	328	5	fradulent	fradulent	ADJ
gujaf-93	328	6	activities	activity	NOUN
gujaf-93	328	7	.	.	PUNCT
gujaf-93	329	1	association	association	NOUN
gujaf-93	329	2	of	of	ADP
gujaf-93	329	3	financial	financial	ADJ
gujaf-93	329	4	forensics	forensic	NOUN
gujaf-93	329	5	ressearchers	ressearcher	NOUN
gujaf-93	329	6	,	,	PUNCT
gujaf-93	329	7	1	1	NUM
gujaf-93	329	8	-	-	SYM
gujaf-93	329	9	49	49	NUM
gujaf-93	329	10	.	.	PUNCT
gujaf-93	330	1	oyedokun	oyedokun	NOUN
gujaf-93	330	2	,	,	PUNCT
gujaf-93	330	3	g.e	g.e	PROPN
gujaf-93	330	4	.	.	PUNCT
gujaf-93	330	5	(	(	PUNCT
gujaf-93	330	6	2013	2013	NUM
gujaf-93	330	7	)	)	PUNCT
gujaf-93	330	8	.	.	PUNCT
gujaf-93	331	1	audit	audit	NOUN
gujaf-93	331	2	,	,	PUNCT
gujaf-93	331	3	investigation	investigation	NOUN
gujaf-93	331	4	and	and	CCONJ
gujaf-93	331	5	financial	financial	ADJ
gujaf-93	331	6	forensics	forensic	NOUN
gujaf-93	331	7	:	:	PUNCT
gujaf-93	331	8	similarities	similarity	NOUN
gujaf-93	331	9	and	and	CCONJ
gujaf-93	331	10	differences	difference	NOUN
gujaf-93	331	11	.	.	PUNCT
gujaf-93	332	1	being	be	AUX
gujaf-93	332	2	a	a	DET
gujaf-93	332	3	lecture	lecture	NOUN
gujaf-93	332	4	delivered	deliver	VERB
gujaf-93	332	5	at	at	ADP
gujaf-93	332	6	the	the	DET
gujaf-93	332	7	institute	institute	PROPN
gujaf-93	332	8	of	of	ADP
gujaf-93	332	9	chartered	charter	VERB
gujaf-93	332	10	accountants	accountant	NOUN
gujaf-93	332	11	of	of	ADP
gujaf-93	332	12	nigeria	nigeria	PROPN
gujaf-93	332	13	’s	’s	PART
gujaf-93	332	14	financial	financial	ADJ
gujaf-93	332	15	forensics	forensic	NOUN
gujaf-93	332	16	certification	certification	PROPN
gujaf-93	332	17	programme	programme	PROPN
gujaf-93	332	18	peloubet	peloubet	PROPN
gujaf-93	332	19	,	,	PUNCT
gujaf-93	332	20	m.	m.	PROPN
gujaf-93	332	21	e.	e.	PROPN
gujaf-93	332	22	(	(	PUNCT
gujaf-93	332	23	1964	1964	NUM
gujaf-93	332	24	)	)	PUNCT
gujaf-93	332	25	.	.	PUNCT
gujaf-93	333	1	the	the	DET
gujaf-93	333	2	measurement	measurement	NOUN
gujaf-93	333	3	of	of	ADP
gujaf-93	333	4	property	property	NOUN
gujaf-93	333	5	,	,	PUNCT
gujaf-93	333	6	plant	plant	NOUN
gujaf-93	333	7	,	,	PUNCT
gujaf-93	333	8	and	and	CCONJ
gujaf-93	333	9	equipment	equipment	NOUN
gujaf-93	333	10	in	in	ADP
gujaf-93	333	11	financial	financial	ADJ
gujaf-93	333	12	statements	statement	NOUN
gujaf-93	333	13	;	;	PUNCT
gujaf-93	333	14	harvard	harvard	PROPN
gujaf-93	333	15	business	business	PROPN
gujaf-93	333	16	school	school	PROPN
gujaf-93	333	17	accounting	accounting	NOUN
gujaf-93	333	18	round	round	NOUN
gujaf-93	333	19	table	table	NOUN
gujaf-93	333	20	,	,	PUNCT
gujaf-93	333	21	summary	summary	NOUN
gujaf-93	333	22	of	of	ADP
gujaf-93	333	23	proceedings	proceeding	NOUN
gujaf-93	333	24	.	.	PUNCT
gujaf-93	334	1	journal	journal	NOUN
gujaf-93	334	2	of	of	ADP
gujaf-93	334	3	accountancy	accountancy	NOUN
gujaf-93	334	4	(	(	PUNCT
gujaf-93	334	5	pre-1986	pre-1986	NOUN
gujaf-93	334	6	)	)	PUNCT
gujaf-93	334	7	,	,	PUNCT
gujaf-93	334	8	118(000006	118(000006	NUM
gujaf-93	334	9	)	)	PUNCT
gujaf-93	334	10	,	,	PUNCT
gujaf-93	334	11	88	88	NUM
gujaf-93	334	12	.	.	PUNCT
gujaf-93	335	1	pinkasovitch	pinkasovitch	PROPN
gujaf-93	335	2	,	,	PUNCT
gujaf-93	335	3	a.	a.	PROPN
gujaf-93	335	4	(	(	PUNCT
gujaf-93	335	5	2016	2016	NUM
gujaf-93	335	6	)	)	PUNCT
gujaf-93	335	7	.	.	PUNCT
gujaf-93	336	1	detecting	detect	VERB
gujaf-93	336	2	financial	financial	ADJ
gujaf-93	336	3	statement	statement	NOUN
gujaf-93	336	4	fraud	fraud	NOUN
gujaf-93	336	5	.	.	PUNCT
gujaf-93	337	1	http://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp	http://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp	NOUN
gujaf-93	337	2	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-93	337	3	,	,	PUNCT
gujaf-93	337	4	―financial	―financial	ADJ
gujaf-93	337	5	fraud	fraud	NOUN
gujaf-93	337	6	—	—	PUNCT
gujaf-93	337	7	understanding	understand	VERB
gujaf-93	337	8	root	root	NOUN
gujaf-93	337	9	causes,‖	causes,‖	PROPN
gujaf-93	337	10	investigations	investigation	NOUN
gujaf-93	337	11	&	&	CCONJ
gujaf-93	337	12	forensic	forensic	ADJ
gujaf-93	337	13	services	service	NOUN
gujaf-93	337	14	report	report	NOUN
gujaf-93	337	15	(	(	PUNCT
gujaf-93	337	16	2002	2002	NUM
gujaf-93	337	17	)	)	PUNCT
gujaf-93	337	18	,	,	PUNCT
gujaf-93	337	19	principal	principal	ADJ
gujaf-93	337	20	focus	focus	NOUN
gujaf-93	337	21	of	of	ADP
gujaf-93	337	22	pcaob	pcaob	NOUN
gujaf-93	337	23	auditing	auditing	NOUN
gujaf-93	337	24	standard	standard	PROPN
gujaf-93	338	1	no	no	NOUN
gujaf-93	338	2	.	.	NOUN
gujaf-93	338	3	2	2	NUM
gujaf-93	338	4	(	(	PUNCT
gujaf-93	338	5	as2	as2	PROPN
gujaf-93	338	6	)	)	PUNCT
gujaf-93	338	7	.	.	PUNCT
gujaf-93	339	1	public	public	ADJ
gujaf-93	339	2	company	company	NOUN
gujaf-93	339	3	accounting	accounting	NOUN
gujaf-93	339	4	oversight	oversight	NOUN
gujaf-93	339	5	board	board	PROPN
gujaf-93	339	6	,	,	PUNCT
gujaf-93	339	7	sarbanes	sarbanes	PROPN
gujaf-93	339	8	–	–	PUNCT
gujaf-93	339	9	oxley	oxley	ADJ
gujaf-93	339	10	act	act	NOUN
gujaf-93	339	11	of	of	ADP
gujaf-93	339	12	2002	2002	NUM
gujaf-93	339	13	,	,	PUNCT
gujaf-93	339	14	sarbanes	sarbanes	PROPN
gujaf-93	339	15	-	-	PUNCT
gujaf-93	339	16	oxley	oxley	ADJ
gujaf-93	339	17	act	act	NOUN
gujaf-93	339	18	of	of	ADP
gujaf-93	339	19	2002	2002	NUM
gujaf-93	339	20	,	,	PUNCT
gujaf-93	339	21	public	public	ADJ
gujaf-93	339	22	law	law	NOUN
gujaf-93	339	23	107–204	107–204	NUM
gujaf-93	339	24	,	,	PUNCT
gujaf-93	339	25	107th	107th	ADJ
gujaf-93	339	26	cong	cong	NOUN
gujaf-93	339	27	.	.	PROPN
gujaf-93	339	28	,	,	PUNCT
gujaf-93	339	29	2d	2d	NUM
gujaf-93	339	30	sess	sess	NOUN
gujaf-93	339	31	.	.	PUNCT
gujaf-93	340	1	(	(	PUNCT
gujaf-93	340	2	january	january	PROPN
gujaf-93	340	3	23	23	NUM
gujaf-93	340	4	,	,	PUNCT
gujaf-93	340	5	2002	2002	NUM
gujaf-93	340	6	)	)	PUNCT
gujaf-93	340	7	,	,	PUNCT
gujaf-93	340	8	(	(	PUNCT
gujaf-93	340	9	from	from	ADP
gujaf-93	340	10	statute	statute	PROPN
gujaf-93	340	11	’s	’s	PART
gujaf-93	340	12	official	official	ADJ
gujaf-93	340	13	title	title	NOUN
gujaf-93	340	14	:	:	PUNCT
gujaf-93	340	15	―an	―an	PROPN
gujaf-93	340	16	act	act	VERB
gujaf-93	340	17	to	to	PART
gujaf-93	340	18	protect	protect	VERB
gujaf-93	340	19	investors	investor	NOUN
gujaf-93	340	20	by	by	ADP
gujaf-93	340	21	improving	improve	VERB
gujaf-93	340	22	the	the	DET
gujaf-93	340	23	accuracy	accuracy	NOUN
gujaf-93	340	24	and	and	CCONJ
gujaf-93	340	25	reliability	reliability	NOUN
gujaf-93	340	26	of	of	ADP
gujaf-93	340	27	corporate	corporate	ADJ
gujaf-93	340	28	disclosures	disclosure	NOUN
gujaf-93	340	29	made	make	VERB
gujaf-93	340	30	pursuant	pursuant	ADJ
gujaf-93	340	31	to	to	ADP
gujaf-93	340	32	the	the	DET
gujaf-93	340	33	securities	security	NOUN
gujaf-93	340	34	laws	law	NOUN
gujaf-93	340	35	,	,	PUNCT
gujaf-93	340	36	and	and	CCONJ
gujaf-93	340	37	for	for	ADP
gujaf-93	340	38	other	other	ADJ
gujaf-93	340	39	purposes‖	purposes‖	NUM
gujaf-93	340	40	)	)	PUNCT
gujaf-93	340	41	.	.	PUNCT
gujaf-93	341	1	skalak	skalak	ADV
gujaf-93	341	2	,	,	PUNCT
gujaf-93	341	3	s.	s.	PROPN
gujaf-93	341	4	&	&	CCONJ
gujaf-93	341	5	golden	golden	PROPN
gujaf-93	341	6	,	,	PUNCT
gujaf-93	341	7	t.	t.	PROPN
gujaf-93	341	8	w.	w.	PROPN
gujaf-93	341	9	2004	2004	NUM
gujaf-93	341	10	,	,	PUNCT
gujaf-93	341	11	'	'	PUNCT
gujaf-93	341	12	independence	independence	NOUN
gujaf-93	341	13	,	,	PUNCT
gujaf-93	341	14	objectivity	objectivity	NOUN
gujaf-93	341	15	,	,	PUNCT
gujaf-93	341	16	skepticism	skepticism	NOUN
gujaf-93	341	17	'	'	PUNCT
gujaf-93	341	18	,	,	PUNCT
gujaf-93	341	19	in	in	ADP
gujaf-93	341	20	a	a	DET
gujaf-93	341	21	guide	guide	NOUN
gujaf-93	341	22	to	to	ADP
gujaf-93	341	23	financial	financial	ADJ
gujaf-93	341	24	forensics	forensic	NOUN
gujaf-93	341	25	investigation	investigation	NOUN
gujaf-93	341	26	,	,	PUNCT
gujaf-93	341	27	john	john	PROPN
gujaf-93	341	28	wiley	wiley	PROPN
gujaf-93	341	29	&	&	CCONJ
gujaf-93	341	30	sons	sons	PROPN
gujaf-93	341	31	,	,	PUNCT
gujaf-93	341	32	hoboken	hoboken	PROPN
gujaf-93	341	33	,	,	PUNCT
gujaf-93	341	34	pp	pp	PROPN
gujaf-93	341	35	.	.	PUNCT
gujaf-93	342	1	87	87	NUM
gujaf-93	342	2	-	-	SYM
gujaf-93	342	3	107	107	NUM
gujaf-93	342	4	.	.	PUNCT
gujaf-93	343	1	skalak	skalak	ADV
gujaf-93	343	2	,	,	PUNCT
gujaf-93	343	3	s.	s.	PROPN
gujaf-93	343	4	,	,	PUNCT
gujaf-93	343	5	alas	alas	INTJ
gujaf-93	343	6	,	,	PUNCT
gujaf-93	343	7	m.	m.	NOUN
gujaf-93	343	8	&	&	CCONJ
gujaf-93	343	9	sellitto	sellitto	PROPN
gujaf-93	343	10	,	,	PUNCT
gujaf-93	343	11	g.	g.	PROPN
gujaf-93	343	12	2004	2004	NUM
gujaf-93	343	13	,	,	PUNCT
gujaf-93	343	14	'	'	PUNCT
gujaf-93	343	15	fraud	fraud	NOUN
gujaf-93	343	16	:	:	PUNCT
gujaf-93	343	17	an	an	DET
gujaf-93	343	18	introduction	introduction	NOUN
gujaf-93	343	19	'	'	PUNCT
gujaf-93	343	20	,	,	PUNCT
gujaf-93	343	21	in	in	ADP
gujaf-93	343	22	a	a	DET
gujaf-93	343	23	guide	guide	NOUN
gujaf-93	343	24	to	to	ADP
gujaf-93	343	25	financial	financial	ADJ
gujaf-93	343	26	forensics	forensic	NOUN
gujaf-93	343	27	investigation	investigation	NOUN
gujaf-93	343	28	,	,	PUNCT
gujaf-93	343	29	pp	pp	ADJ
gujaf-93	343	30	.	.	PUNCT
gujaf-93	344	1	1	1	NUM
gujaf-93	344	2	-	-	SYM
gujaf-93	344	3	20	20	NUM
gujaf-93	344	4	.	.	PUNCT
gujaf-93	345	1	thi	thi	VERB
gujaf-93	345	2	,	,	PUNCT
gujaf-93	345	3	p.	p.	NOUN
gujaf-93	345	4	,	,	PUNCT
gujaf-93	345	5	&	&	CCONJ
gujaf-93	345	6	nga	nga	PROPN
gujaf-93	345	7	,	,	PUNCT
gujaf-93	345	8	h.	h.	PROPN
gujaf-93	345	9	(	(	PUNCT
gujaf-93	345	10	2016	2016	NUM
gujaf-93	345	11	)	)	PUNCT
gujaf-93	345	12	.	.	PUNCT
gujaf-93	346	1	the	the	DET
gujaf-93	346	2	effect	effect	NOUN
gujaf-93	346	3	of	of	ADP
gujaf-93	346	4	financial	financial	ADJ
gujaf-93	346	5	restructuring	restructuring	NOUN
gujaf-93	346	6	on	on	ADP
gujaf-93	346	7	the	the	DET
gujaf-93	346	8	financial	financial	ADJ
gujaf-93	346	9	performance	performance	NOUN
gujaf-93	346	10	of	of	ADP
gujaf-93	346	11	commercial	commercial	ADJ
gujaf-93	346	12	banks	bank	NOUN
gujaf-93	346	13	in	in	ADP
gujaf-93	346	14	vietnam	vietnam	PROPN
gujaf-93	346	15	.	.	PUNCT
gujaf-93	347	1	journal	journal	PROPN
gujaf-93	347	2	of	of	ADP
gujaf-93	347	3	business	business	NOUN
gujaf-93	347	4	management	management	NOUN
gujaf-93	347	5	and	and	CCONJ
gujaf-93	347	6	economics	economic	NOUN
gujaf-93	347	7	,	,	PUNCT
gujaf-93	347	8	4(3	4(3	NUM
gujaf-93	347	9	)	)	PUNCT
gujaf-93	347	10	,	,	PUNCT
gujaf-93	347	11	32–37	32–37	NUM
gujaf-93	347	12	http://www.researchscience.org/	http://www.researchscience.org/	NOUN
gujaf-93	347	13	http://www.ajol.info/	http://www.ajol.info/	ADV
gujaf-93	347	14	http://www.ndic.gov.ng/	http://www.ndic.gov.ng/	VERB
gujaf-93	347	15	http://www.ndic.gov.ng/	http://www.ndic.gov.ng/	ADJ
gujaf-93	347	16	http://www.globalacedemicgroup.com/	http://www.globalacedemicgroup.com/	NOUN
gujaf-93	347	17	http://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp	http://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp	NOUN