id	sid	eid	entity	type
hassl-4518	1	1	1466	CARDINAL
hassl-4518	1	2	2025	CARDINAL
hassl-4518	3	1	nepalese	NORP
hassl-4518	3	2	arjun kumar niroula1	PERSON
hassl-4518	3	3	duraipandi2	PERSON
hassl-4518	3	4	kumar ojha3	PERSON
hassl-4518	3	5	padam bahadur lama4	PERSON
hassl-4518	6	1	1,3,5lincoln	CARDINAL
hassl-4518	6	2	malaysia	GPE
hassl-4518	7	1	1email	DATE
hassl-4518	7	2	3email	CARDINAL
hassl-4518	7	3	drsateesh@lincoln.edu.my 5email	ORG
hassl-4518	7	4	1,4,5saraswati	CARDINAL
hassl-4518	8	1	4email	CARDINAL
hassl-4518	8	2	2faculty	CARDINAL
hassl-4518	8	3	lincoln university college	ORG
hassl-4518	8	4	malaysia	GPE
hassl-4518	9	1	2email	CARDINAL
hassl-4518	9	2	24 april 2025	DATE
hassl-4518	9	3	26	CARDINAL
hassl-4518	9	4	20 october 2025	DATE
hassl-4518	9	5	11	CARDINAL
hassl-4518	9	6	november 2025	DATE
hassl-4518	9	7	keywords ethical	ORG
hassl-4518	10	1	nepalese	NORP
hassl-4518	13	1	kathmandu	GPE
hassl-4518	14	1	434	CARDINAL
hassl-4518	14	2	276	CARDINAL
hassl-4518	14	3	63.59 percent	PERCENT
hassl-4518	17	1	0.501	CARDINAL
hassl-4518	17	2	0.05	CARDINAL
hassl-4518	18	1	0.704	CARDINAL
hassl-4518	18	2	0.05	CARDINAL
hassl-4518	19	1	0.05	CARDINAL
hassl-4518	22	1	1	CARDINAL
hassl-4518	26	1	nobanee et al	PERSON
hassl-4518	26	2	2023	CARDINAL
hassl-4518	27	1	2025	CARDINAL
hassl-4518	28	1	13	CARDINAL
hassl-4518	28	2	4	CARDINAL
hassl-4518	29	1	1466	CARDINAL
hassl-4518	29	2	2312-4318	CARDINAL
hassl-4518	29	3	2312-5659	DATE
hassl-4518	29	4	2025	CARDINAL
hassl-4518	34	1	social sciences letters	ORG
hassl-4518	34	2	2025	CARDINAL
hassl-4518	34	3	13(4	DATE
hassl-4518	34	4	1466	CARDINAL
hassl-4518	34	5	2025	CARDINAL
hassl-4518	36	1	subedi & neupane	ORG
hassl-4518	36	2	2024	DATE
hassl-4518	38	1	kaur	PERSON
hassl-4518	38	2	2023	CARDINAL
hassl-4518	41	1	singleton & singleton	ORG
hassl-4518	41	2	2010	DATE
hassl-4518	43	1	2011	DATE
hassl-4518	44	1	javaria & masood	ORG
hassl-4518	44	2	2025	DATE
hassl-4518	46	1	sikka & lehman	ORG
hassl-4518	46	2	2015	DATE
hassl-4518	48	1	haddad	PERSON
hassl-4518	48	2	alodat, & alshalloudi	ORG
hassl-4518	48	3	2024	DATE
hassl-4518	50	1	nepalese	NORP
hassl-4518	52	1	2	CARDINAL
hassl-4518	52	2	2.1	CARDINAL
hassl-4518	53	1	wolfe	GPE
hassl-4518	53	2	2004	DATE
hassl-4518	53	3	fourth	ORDINAL
hassl-4518	58	1	abdulsalam	PERSON
hassl-4518	58	2	abubakar	PERSON
hassl-4518	58	3	modibbo	GPE
hassl-4518	58	4	2017	CARDINAL
hassl-4518	60	1	2.2	CARDINAL
hassl-4518	62	1	2010	DATE
hassl-4518	63	1	social sciences letters	ORG
hassl-4518	63	2	2025	CARDINAL
hassl-4518	63	3	13(4	DATE
hassl-4518	63	4	1466	CARDINAL
hassl-4518	63	5	2025	CARDINAL
hassl-4518	68	1	2017	DATE
hassl-4518	73	1	zhou & li	ORG
hassl-4518	73	2	2020	DATE
hassl-4518	75	1	ziv	PERSON
hassl-4518	75	2	2019	DATE
hassl-4518	81	1	kendall	ORG
hassl-4518	81	2	2018	DATE
hassl-4518	83	1	zhou & li	ORG
hassl-4518	83	2	2020	DATE
hassl-4518	84	1	nigeria	GPE
hassl-4518	84	2	nwaiwu	GPE
hassl-4518	84	3	aaron	PERSON
hassl-4518	84	4	2018	DATE
hassl-4518	90	1	bennett & carpenter	ORG
hassl-4518	90	2	2019	DATE
hassl-4518	92	1	zhou & li	ORG
hassl-4518	92	2	2020	DATE
hassl-4518	94	1	social sciences letters	ORG
hassl-4518	94	2	2025	CARDINAL
hassl-4518	94	3	13(4	DATE
hassl-4518	94	4	1466-1477 1469	DATE
hassl-4518	94	5	2025	CARDINAL
hassl-4518	96	1	gabrielle	ORG
hassl-4518	96	2	2009	DATE
hassl-4518	98	1	thailand	GPE
hassl-4518	99	1	2022	CARDINAL
hassl-4518	99	2	2011	DATE
hassl-4518	99	3	nwaiwu & aaron	ORG
hassl-4518	99	4	2018	DATE
hassl-4518	99	5	wibowo, & riyadi	ORG
hassl-4518	99	6	2022	CARDINAL
hassl-4518	99	7	shakeel et al.	PERSON
hassl-4518	99	8	2021	CARDINAL
hassl-4518	102	1	2.3	CARDINAL
hassl-4518	103	1	2023	CARDINAL
hassl-4518	105	1	& thornton	PERSON
hassl-4518	105	2	2020	DATE
hassl-4518	106	1	rezaee & burton	ORG
hassl-4518	106	2	1997	DATE
hassl-4518	107	1	2021	CARDINAL
hassl-4518	109	1	2.4	CARDINAL
hassl-4518	110	1	singleton & singleton	ORG
hassl-4518	110	2	2010	DATE
hassl-4518	111	1	nigeria	GPE
hassl-4518	111	2	ehioghiren & atu	ORG
hassl-4518	111	3	2016	DATE
hassl-4518	112	1	2017	DATE
hassl-4518	114	1	2012	DATE
hassl-4518	115	1	2012	DATE
hassl-4518	118	1	maurer	ORG
hassl-4518	118	2	2013	DATE
hassl-4518	119	1	first	ORDINAL
hassl-4518	121	1	albrecht	ORG
hassl-4518	121	2	albrecht, & albrecht	ORG
hassl-4518	121	3	2008	DATE
hassl-4518	121	4	enofe	ORG
hassl-4518	121	5	2015	DATE
hassl-4518	121	6	2012	DATE
hassl-4518	123	1	social sciences letters	ORG
hassl-4518	123	2	2025	CARDINAL
hassl-4518	123	3	13(4	DATE
hassl-4518	123	4	1466	CARDINAL
hassl-4518	123	5	2025	CARDINAL
hassl-4518	125	1	2.5	CARDINAL
hassl-4518	131	1	1	CARDINAL
hassl-4518	131	2	1	CARDINAL
hassl-4518	132	1	3	CARDINAL
hassl-4518	132	2	nepalese	NORP
hassl-4518	133	1	kamau	ORG
hassl-4518	133	2	2015	DATE
hassl-4518	133	3	maurer	ORG
hassl-4518	133	4	2013	DATE
hassl-4518	134	1	kathmandu city	GPE
hassl-4518	136	1	434	CARDINAL
hassl-4518	136	2	280	CARDINAL
hassl-4518	137	1	4	CARDINAL
hassl-4518	137	2	276	CARDINAL
hassl-4518	137	3	63.59 percent	PERCENT
hassl-4518	138	1	october to december 2024	DATE
hassl-4518	139	1	two	CARDINAL
hassl-4518	139	2	first	ORDINAL
hassl-4518	139	3	second	ORDINAL
hassl-4518	139	4	five	CARDINAL
hassl-4518	140	1	1	CARDINAL
hassl-4518	140	2	5	CARDINAL
hassl-4518	140	3	islamia	GPE
hassl-4518	140	4	2016	DATE
hassl-4518	146	1	1	CARDINAL
hassl-4518	148	1	1	CARDINAL
hassl-4518	148	2	5	CARDINAL
hassl-4518	148	3	0.813 2	MONEY
hassl-4518	148	4	5 0.815 3	CARDINAL
hassl-4518	148	5	5	CARDINAL
hassl-4518	148	6	5	CARDINAL
hassl-4518	148	7	social sciences letters	ORG
hassl-4518	148	8	2025	CARDINAL
hassl-4518	148	9	13(4	DATE
hassl-4518	148	10	1466	CARDINAL
hassl-4518	148	11	2025	CARDINAL
hassl-4518	150	1	1	CARDINAL
hassl-4518	150	2	kelleher	PERSON
hassl-4518	151	1	0.7	CARDINAL
hassl-4518	154	1	mugenda & mugenda	ORG
hassl-4518	154	2	2009	DATE
hassl-4518	155	1	creswell	PERSON
hassl-4518	155	2	2014	DATE
hassl-4518	156	1	wooldridge	PERSON
hassl-4518	156	2	2011	DATE
hassl-4518	158	1	wooldridge, 2011	ORG
hassl-4518	162	1	1	CARDINAL
hassl-4518	166	1	x3	PERSON
hassl-4518	168	1	4	CARDINAL
hassl-4518	168	2	4.1	CARDINAL
hassl-4518	169	1	microsoft	ORG
hassl-4518	169	2	spss	ORG
hassl-4518	170	1	2	CARDINAL
hassl-4518	170	2	276	CARDINAL
hassl-4518	171	1	177	CARDINAL
hassl-4518	171	2	64.10 percent	PERCENT
hassl-4518	171	3	99	CARDINAL
hassl-4518	171	4	35.9 percent	PERCENT
hassl-4518	172	1	10	CARDINAL
hassl-4518	172	2	48	CARDINAL
hassl-4518	172	3	17.40 percent	PERCENT
hassl-4518	172	4	139	CARDINAL
hassl-4518	172	5	50.40 percent	PERCENT
hassl-4518	172	6	83	CARDINAL
hassl-4518	172	7	30.10 percent	PERCENT
hassl-4518	173	1	6 (2.20 percent	PERCENT
hassl-4518	174	1	139	CARDINAL
hassl-4518	174	2	50.40 percent	PERCENT
hassl-4518	174	3	6 (2.20 percent	PERCENT
hassl-4518	175	1	between 36 to 45 years	DATE
hassl-4518	175	2	121	CARDINAL
hassl-4518	175	3	43.80 percent	PERCENT
hassl-4518	175	4	46 to 55 years 105	DATE
hassl-4518	175	5	38 percent	PERCENT
hassl-4518	175	6	26 to 35 years 31	DATE
hassl-4518	175	7	11.20 percent	PERCENT
hassl-4518	175	8	15 to 25 years 19	DATE
hassl-4518	175	9	6.90 percent	PERCENT
hassl-4518	176	1	6 to 10 years	DATE
hassl-4518	176	2	109	CARDINAL
hassl-4518	176	3	39.50 percent	PERCENT
hassl-4518	177	1	11 to 15 years	DATE
hassl-4518	177	2	78	CARDINAL
hassl-4518	177	3	28.30 percent	PERCENT
hassl-4518	177	4	38	CARDINAL
hassl-4518	177	5	13.80 percent	PERCENT
hassl-4518	177	6	16 to 20 years	DATE
hassl-4518	178	1	1 to 5 years	DATE
hassl-4518	178	2	33	CARDINAL
hassl-4518	178	3	12 percent	PERCENT
hassl-4518	178	4	18 (6 percent	PERCENT
hassl-4518	178	5	20 years	DATE
hassl-4518	180	1	social sciences letters	ORG
hassl-4518	180	2	2025	CARDINAL
hassl-4518	180	3	13(4	DATE
hassl-4518	180	4	1466	CARDINAL
hassl-4518	180	5	2025	CARDINAL
hassl-4518	182	1	2	CARDINAL
hassl-4518	183	1	177 64.1	CARDINAL
hassl-4518	183	2	99	CARDINAL
hassl-4518	183	3	276 100	CARDINAL
hassl-4518	183	4	48 17.4	CARDINAL
hassl-4518	183	5	139	CARDINAL
hassl-4518	183	6	50.4	CARDINAL
hassl-4518	183	7	83 30.1	CARDINAL
hassl-4518	183	8	06 02.2	CARDINAL
hassl-4518	183	9	276 100	CARDINAL
hassl-4518	183	10	15 25 years	DATE
hassl-4518	183	11	35 years 31	DATE
hassl-4518	183	12	11.2	CARDINAL
hassl-4518	183	13	45 years	DATE
hassl-4518	183	14	43.8	CARDINAL
hassl-4518	183	15	55 years	DATE
hassl-4518	183	16	38.0	PRODUCT
hassl-4518	183	17	276 100	CARDINAL
hassl-4518	183	18	1-5 years	DATE
hassl-4518	183	19	12.0 6-10 years	TIME
hassl-4518	183	20	39.5 11-15 years	TIME
hassl-4518	183	21	28.3 16-20 years 38 13.8	QUANTITY
hassl-4518	183	22	20 years 18	DATE
hassl-4518	183	23	06.5	CARDINAL
hassl-4518	183	24	276 100	CARDINAL
hassl-4518	187	1	3	CARDINAL
hassl-4518	189	1	ea	CARDINAL
hassl-4518	190	1	1.000	MONEY
hassl-4518	190	2	fda	ORG
hassl-4518	190	3	3.9145	MONEY
hassl-4518	190	4	0.675	CARDINAL
hassl-4518	190	5	1.000	CARDINAL
hassl-4518	190	6	3.833	CARDINAL
hassl-4518	190	7	0.467	CARDINAL
hassl-4518	190	8	1.000	CARDINAL
hassl-4518	190	9	0.501	MONEY
hassl-4518	190	10	0.704	CARDINAL
hassl-4518	190	11	1.000	CARDINAL
hassl-4518	190	12	0.01	CARDINAL
hassl-4518	190	13	2	CARDINAL
hassl-4518	191	1	fda	ORG
hassl-4518	191	2	ea	CARDINAL
hassl-4518	191	3	3	CARDINAL
hassl-4518	192	1	0.01	CARDINAL
hassl-4518	192	2	0.501	CARDINAL
hassl-4518	192	3	0.01	CARDINAL
hassl-4518	194	1	0.704	CARDINAL
hassl-4518	194	2	0.01	CARDINAL
hassl-4518	196	1	0.01	CARDINAL
hassl-4518	198	1	0.01	CARDINAL
hassl-4518	199	1	kathmandu	GPE
hassl-4518	200	1	social sciences letters	ORG
hassl-4518	200	2	2025	CARDINAL
hassl-4518	200	3	13(4	DATE
hassl-4518	200	4	1466-1477 1473	DATE
hassl-4518	200	5	2025	CARDINAL
hassl-4518	203	1	nepalese	NORP
hassl-4518	207	1	4.2.2	CARDINAL
hassl-4518	207	2	walakumbura	PERSON
hassl-4518	207	3	dharmarathna	PERSON
hassl-4518	207	4	2022	CARDINAL
hassl-4518	208	1	less than 5	CARDINAL
hassl-4518	208	2	4	CARDINAL
hassl-4518	208	3	0.496 2.017	QUANTITY
hassl-4518	208	4	fda	ORG
hassl-4518	208	5	0.709	CARDINAL
hassl-4518	208	6	1.410	MONEY
hassl-4518	208	7	4	CARDINAL
hassl-4518	210	1	5	CARDINAL
hassl-4518	211	1	5	CARDINAL
hassl-4518	212	1	4.2.3	DATE
hassl-4518	214	1	5	CARDINAL
hassl-4518	215	1	1	CARDINAL
hassl-4518	215	2	5	CARDINAL
hassl-4518	216	1	up to 60 percent	PERCENT
hassl-4518	217	1	6	CARDINAL
hassl-4518	221	1	1	CARDINAL
hassl-4518	221	2	0.642 0.169 0.000	MONEY
hassl-4518	222	1	0.049	CARDINAL
hassl-4518	222	2	fda	ORG
hassl-4518	222	3	0.516 0.043 0.000 fa	QUANTITY
hassl-4518	222	4	a.	PERSON
hassl-4518	222	5	fda	ORG
hassl-4518	222	6	ea	CARDINAL
hassl-4518	223	1	6	CARDINAL
hassl-4518	226	1	social sciences letters	ORG
hassl-4518	226	2	2025	CARDINAL
hassl-4518	226	3	13(4	DATE
hassl-4518	226	4	1466	CARDINAL
hassl-4518	226	5	2025	CARDINAL
hassl-4518	229	1	nepalese	NORP
hassl-4518	229	2	p>0.05	ORG
hassl-4518	231	1	0.516	CARDINAL
hassl-4518	231	2	0.511	CARDINAL
hassl-4518	231	3	p>0.05	ORG
hassl-4518	233	1	0.516	CARDINAL
hassl-4518	233	2	.000	CARDINAL
hassl-4518	233	3	0.05	CARDINAL
hassl-4518	234	1	0.360	CARDINAL
hassl-4518	234	2	.000	CARDINAL
hassl-4518	234	3	0.05	CARDINAL
hassl-4518	236	1	1.597 + 0.516 𝑋2 + 0.36	MONEY
hassl-4518	236	2	2	CARDINAL
hassl-4518	238	1	7	CARDINAL
hassl-4518	246	1	7	CARDINAL
hassl-4518	247	1	first	ORDINAL
hassl-4518	248	1	second	ORDINAL
hassl-4518	249	1	third	ORDINAL
hassl-4518	250	1	5	CARDINAL
hassl-4518	254	1	2024	DATE
hassl-4518	254	2	hitchcock	ORG
hassl-4518	254	3	2018	DATE
hassl-4518	257	1	simic	PERSON
hassl-4518	257	2	nikolic	ORG
hassl-4518	257	3	2023	CARDINAL
hassl-4518	260	1	, & alao	LAW
hassl-4518	260	2	2021	CARDINAL
hassl-4518	261	1	6	CARDINAL
hassl-4518	263	1	nepalese	NORP
hassl-4518	264	1	nepalese	NORP
hassl-4518	265	1	social sciences letters	ORG
hassl-4518	265	2	2025	CARDINAL
hassl-4518	265	3	13(4	DATE
hassl-4518	265	4	1466	CARDINAL
hassl-4518	265	5	2025	CARDINAL
hassl-4518	267	1	nepal	GPE
hassl-4518	269	1	nepalese	NORP
hassl-4518	275	1	nepalese	NORP
hassl-4518	280	1	saraswati multiple	ORG
hassl-4518	280	2	21 may 2025	DATE
hassl-4518	288	1	abdulsalam	PERSON
hassl-4518	288	2	n., abubakar	PERSON
hassl-4518	288	3	s.	GPE
hassl-4518	288	4	modibbo	GPE
hassl-4518	288	5	a., & abdulhadi	ORG
hassl-4518	288	6	2017	CARDINAL
hassl-4518	289	1	nigerian	NORP
hassl-4518	291	1	benin city	GPE
hassl-4518	291	2	nigeria	GPE
hassl-4518	291	3	university of benin	ORG
hassl-4518	292	1	afriyie	ORG
hassl-4518	292	2	s. o.	PERSON
hassl-4518	292	3	akomeah, m. o.	ORG
hassl-4518	292	4	amoakohene	PERSON
hassl-4518	292	5	b. c.	PERSON
hassl-4518	292	6	kyei	PERSON
hassl-4518	292	7	m. o.	PERSON
hassl-4518	292	8	2022	CARDINAL
hassl-4518	294	1	615-624	CARDINAL
hassl-4518	295	1	albrecht	PERSON
hassl-4518	295	2	w. s.	PERSON
hassl-4518	295	3	albrecht	GPE
hassl-4518	295	4	c. c. (	PERSON
hassl-4518	295	5	2008	DATE
hassl-4518	297	1	17(1	CARDINAL
hassl-4518	297	2	2-12	CARDINAL
hassl-4518	298	1	bennett	PERSON
hassl-4518	298	2	s. c., & carpenter	PERSON
hassl-4518	298	3	b.	PERSON
hassl-4518	298	4	2019	DATE
hassl-4518	300	1	boston	GPE
hassl-4518	301	1	casey	PERSON
hassl-4518	301	2	2011	DATE
hassl-4518	302	1	3rd	ORDINAL
hassl-4518	303	1	san diego	GPE
hassl-4518	304	1	creswell	ORG
hassl-4518	304	2	j. w.	PERSON
hassl-4518	304	3	2014	DATE
hassl-4518	305	1	4th	ORDINAL
hassl-4518	306	1	thousand	CARDINAL
hassl-4518	307	1	dukic	PERSON
hassl-4518	307	2	simic	PERSON
hassl-4518	307	3	m., & nikolic	ORG
hassl-4518	307	4	j.	PERSON
hassl-4518	307	5	2023	CARDINAL
hassl-4518	309	1	12(1	CARDINAL
hassl-4518	309	2	45–58	CARDINAL
hassl-4518	310	1	ehioghiren	ORG
hassl-4518	310	2	e. e., & atu	PERSON
hassl-4518	311	1	2016	DATE
hassl-4518	312	1	nigeria	GPE
hassl-4518	313	1	igbinedion university journal of accounting	ORG
hassl-4518	313	2	2(8	CARDINAL
hassl-4518	313	3	245–301	CARDINAL
hassl-4518	314	1	social sciences letters	ORG
hassl-4518	314	2	2025	CARDINAL
hassl-4518	314	3	13(4	DATE
hassl-4518	314	4	1466-1477 1476	DATE
hassl-4518	314	5	2025	CARDINAL
hassl-4518	316	1	2017	CARDINAL
hassl-4518	318	1	iosr journal of business and management	ORG
hassl-4518	318	2	85–90	DATE
hassl-4518	319	1	haddad, a.	PERSON
hassl-4518	319	2	alodat	ORG
hassl-4518	319	3	a. y.,	PERSON
hassl-4518	319	4	m.	PERSON
hassl-4518	319	5	2024	CARDINAL
hassl-4518	321	1	4, 100065	DATE
hassl-4518	322	1	a. o.	PERSON
hassl-4518	322	2	g. a.	PERSON
hassl-4518	322	3	2015	CARDINAL
hassl-4518	324	1	european scientific journal	ORG
hassl-4518	324	2	11(7	GPE
hassl-4518	324	3	167–185	DATE
hassl-4518	325	1	m. s.	PERSON
hassl-4518	325	2	2023	CARDINAL
hassl-4518	326	1	kenya	GPE
hassl-4518	327	1	kca university	ORG
hassl-4518	328	1	gabrielle	PERSON
hassl-4518	328	2	2009	DATE
hassl-4518	330	1	hoboken	GPE
hassl-4518	330	2	nj	ORG
hassl-4518	330	3	john wiley &	ORG
hassl-4518	331	1	guellim	PERSON
hassl-4518	331	2	n.	PERSON
hassl-4518	331	3	a. f.	PERSON
hassl-4518	331	4	h.	PERSON
hassl-4518	331	5	alkababji	PERSON
hassl-4518	331	6	m. w.	PERSON
hassl-4518	331	7	m.	PERSON
hassl-4518	332	1	mostafa	PERSON
hassl-4518	332	2	r. m. a.	PERSON
hassl-4518	332	3	2024	CARDINAL
hassl-4518	334	1	5(1	CARDINAL
hassl-4518	334	2	351	CARDINAL
hassl-4518	335	1	https://doi.org/10.1007/s43621-024-00431-y hitchcock	PERSON
hassl-4518	335	2	m. (	PERSON
hassl-4518	335	3	2018	DATE
hassl-4518	338	1	brookville	GPE
hassl-4518	338	2	ny	GPE
hassl-4518	338	3	islamia	GPE
hassl-4518	338	4	j. m.	PERSON
hassl-4518	338	5	2016	DATE
hassl-4518	341	1	new delhi	GPE
hassl-4518	342	1	javaria	GPE
hassl-4518	342	2	k., & masood	ORG
hassl-4518	342	3	2025	CARDINAL
hassl-4518	344	1	newcastle	GPE
hassl-4518	344	2	tyne	GPE
hassl-4518	344	3	uk	GPE
hassl-4518	344	4	cambridge	GPE
hassl-4518	345	1	johan, s.	PERSON
hassl-4518	345	2	s. e., & thornton	PERSON
hassl-4518	345	3	d. b.	PERSON
hassl-4518	345	4	2020	DATE
hassl-4518	347	1	12(1	CARDINAL
hassl-4518	347	2	1–23	CARDINAL
hassl-4518	348	1	kamau	ORG
hassl-4518	348	2	j. n.	PERSON
hassl-4518	348	3	2015	DATE
hassl-4518	349	1	kenya	GPE
hassl-4518	350	1	university of nairobi	ORG
hassl-4518	351	1	kaur	PERSON
hassl-4518	351	2	b., sood	PERSON
hassl-4518	351	3	k., & grima	ORG
hassl-4518	351	4	s.	PERSON
hassl-4518	351	5	2023	CARDINAL
hassl-4518	353	1	31(1	CARDINAL
hassl-4518	355	1	kelleher	PERSON
hassl-4518	355	2	c.	PERSON
hassl-4518	355	3	1997	DATE
hassl-4518	357	1	57(4	DATE
hassl-4518	357	2	367–375	CARDINAL
hassl-4518	358	1	kendall	ORG
hassl-4518	358	2	2018	DATE
hassl-4518	360	1	12(2	DATE
hassl-4518	360	2	178–192	CARDINAL
hassl-4518	361	1	maurer,	ORG
hassl-4518	361	2	r.	NORP
hassl-4518	361	3	2013	DATE
hassl-4518	364	1	austin	PERSON
hassl-4518	364	2	tx	ORG
hassl-4518	365	1	mugenda, o. m., & mugenda	PERSON
hassl-4518	365	2	a. g.	PERSON
hassl-4518	365	3	2009	DATE
hassl-4518	367	1	nairobi	GPE
hassl-4518	367	2	kenya	GPE
hassl-4518	368	1	nikomborirak	PERSON
hassl-4518	368	2	d.	NORP
hassl-4518	368	3	b., & tansuchat	ORG
hassl-4518	368	4	r.	NORP
hassl-4518	368	5	2011	DATE
hassl-4518	369	1	thailand	GPE
hassl-4518	370	1	bangkok	GPE
hassl-4518	370	2	thailand	GPE
hassl-4518	370	3	thailand development research institute	ORG
hassl-4518	371	1	nobanee, h.	ORG
hassl-4518	371	2	alodat	ORG
hassl-4518	371	3	a.	PERSON
hassl-4518	371	4	r.	NORP
hassl-4518	371	5	al-ali	PERSON
hassl-4518	371	6	2023	CARDINAL
hassl-4518	373	1	journal of financial crime	ORG
hassl-4518	373	2	1736-1754	DATE
hassl-4518	374	1	https://doi.org/10.1108/jfc-11-2022-0287 nwaiwu	PERSON
hassl-4518	374	2	j. n., & aaron	PERSON
hassl-4518	374	3	f. c.	PERSON
hassl-4518	374	4	2018	DATE
hassl-4518	375	1	nigeria	GPE
hassl-4518	376	1	international journal of advanced academic research: accounting & economic development	ORG
hassl-4518	376	2	4(2	CARDINAL
hassl-4518	376	3	17–35	CARDINAL
hassl-4518	377	1	okougbo	PERSON
hassl-4518	377	2	e. n., & alao	PERSON
hassl-4518	377	3	a.	PERSON
hassl-4518	377	4	2021	CARDINAL
hassl-4518	379	1	30(3	CARDINAL
hassl-4518	379	2	258	CARDINAL
hassl-4518	381	1	f., & pamukçu	ORG
hassl-4518	381	2	a.	PERSON
hassl-4518	381	3	2012	DATE
hassl-4518	383	1	s. gökgöz	PERSON
hassl-4518	384	1	19–41	CARDINAL
hassl-4518	385	1	berlin	GPE
hassl-4518	385	2	germany	GPE
hassl-4518	386	1	paramole	GPE
hassl-4518	386	2	2021	CARDINAL
hassl-4518	387	1	nigerian	NORP
hassl-4518	388	1	13(2	CARDINAL
hassl-4518	388	2	101–110	DATE
hassl-4518	389	1	social sciences letters	ORG
hassl-4518	389	2	2025	CARDINAL
hassl-4518	389	3	13(4	DATE
hassl-4518	389	4	1466	CARDINAL
hassl-4518	389	5	2025	CARDINAL
hassl-4518	391	1	rezaee	GPE
hassl-4518	391	2	z., & burton	ORG
hassl-4518	391	3	e. j. (	PERSON
hassl-4518	391	4	1997	DATE
hassl-4518	393	1	12(9	DATE
hassl-4518	393	2	479	CARDINAL
hassl-4518	394	1	i.	GPE
hassl-4518	394	2	h. s.	PERSON
hassl-4518	394	3	wibowo	GPE
hassl-4518	394	4	m. g.	PERSON
hassl-4518	394	5	s.	PERSON
hassl-4518	394	6	2022	CARDINAL
hassl-4518	395	1	indonesian	NORP
hassl-4518	396	1	6(3	CARDINAL
hassl-4518	396	2	647–656	CARDINAL
hassl-4518	397	1	d. y., & ariandi	ORG
hassl-4518	397	2	i.	PERSON
hassl-4518	397	3	2017	CARDINAL
hassl-4518	399	1	journal of economics	ORG
hassl-4518	399	2	ventura	GPE
hassl-4518	399	3	20(1	CARDINAL
hassl-4518	399	4	113–124	DATE
hassl-4518	400	1	shakeel	PERSON
hassl-4518	400	2	p. m.	PERSON
hassl-4518	400	3	baskar	PERSON
hassl-4518	400	4	s., fouad, h.	ORG
hassl-4518	400	5	g., saravanan	PERSON
hassl-4518	400	6	& montenegro-marin	ORG
hassl-4518	400	7	c. e.	PERSON
hassl-4518	400	8	2021	CARDINAL
hassl-4518	402	1	115, 756768	DATE
hassl-4518	403	1	& lehman	ORG
hassl-4518	405	1	130(3	DATE
hassl-4518	405	2	649–662	CARDINAL
hassl-4518	405	3	singleton	PERSON
hassl-4518	405	4	t. w., & singleton	PERSON
hassl-4518	405	5	a. j.	PERSON
hassl-4518	405	6	2010	DATE
hassl-4518	406	1	4th	ORDINAL
hassl-4518	407	1	hoboken	GPE
hassl-4518	407	2	nj	ORG
hassl-4518	407	3	john wiley &	ORG
hassl-4518	408	1	subedi	PERSON
hassl-4518	408	2	s.	PERSON
hassl-4518	408	3	2024	CARDINAL
hassl-4518	409	1	nepali	NORP
hassl-4518	410	1	nprc journal of multidisciplinary research	ORG
hassl-4518	410	2	1(9	CARDINAL
hassl-4518	410	3	135–146	CARDINAL
hassl-4518	411	1	q., & ziv	ORG
hassl-4518	411	2	m.	PERSON
hassl-4518	411	3	2019	DATE
hassl-4518	413	1	64(4	CARDINAL
hassl-4518	413	2	1052	CARDINAL
hassl-4518	413	3	1065	DATE
hassl-4518	414	1	t. m.	PERSON
hassl-4518	414	2	2012	DATE
hassl-4518	416	1	jakarta	GPE
hassl-4518	416	2	indonesia	GPE
hassl-4518	416	3	walakumbura	PERSON
hassl-4518	416	4	l., & dharmarathna	ORG
hassl-4518	416	5	d. g.	PERSON
hassl-4518	416	6	2022	CARDINAL
hassl-4518	417	1	sri lankan	NORP
hassl-4518	418	1	9(1	CARDINAL
hassl-4518	418	2	1–21	CARDINAL
hassl-4518	419	1	wolfe	PERSON
hassl-4518	419	2	d. t.	PERSON
hassl-4518	419	3	d. r.	PERSON
hassl-4518	419	4	2004	DATE
hassl-4518	420	1	four	CARDINAL
hassl-4518	421	1	38–42	DATE
hassl-4518	421	2	wooldridge	PERSON
hassl-4518	421	3	j. m.	PERSON
hassl-4518	421	4	2011	DATE
hassl-4518	423	1	11th	ORDINAL
hassl-4518	423	2	annual	DATE
hassl-4518	423	3	chicago	GPE
hassl-4518	423	4	il	ORG
hassl-4518	424	1	zhou	PERSON
hassl-4518	424	2	w.	PERSON
hassl-4518	424	3	& li	PERSON
hassl-4518	424	4	2020	DATE
hassl-4518	426	1	9(2	CARDINAL
hassl-4518	427	1	19–30	CARDINAL
hassl-4518	427	2	social sciences letters	ORG
