id	sid	tid	token	lemma	pos
hassl-3225	1	1	10	10	NUM
hassl-3225	1	2	©	©	PROPN
hassl-3225	1	3	2023	2023	NUM
hassl-3225	1	4	conscientia	conscientia	PROPN
hassl-3225	1	5	beam	beam	PROPN
hassl-3225	1	6	.	.	PUNCT
hassl-3225	2	1	all	all	DET
hassl-3225	2	2	rights	right	NOUN
hassl-3225	2	3	reserved	reserve	VERB
hassl-3225	2	4	.	.	PUNCT
hassl-3225	3	1	factors	factor	NOUN
hassl-3225	3	2	implanted	implant	VERB
hassl-3225	3	3	in	in	ADP
hassl-3225	3	4	the	the	DET
hassl-3225	3	5	successful	successful	ADJ
hassl-3225	3	6	implementation	implementation	NOUN
hassl-3225	3	7	of	of	ADP
hassl-3225	3	8	forensic	forensic	ADJ
hassl-3225	3	9	accounting	accounting	NOUN
hassl-3225	3	10	:	:	PUNCT
hassl-3225	3	11	an	an	DET
hassl-3225	3	12	empirical	empirical	ADJ
hassl-3225	3	13	study	study	NOUN
hassl-3225	3	14	on	on	ADP
hassl-3225	3	15	academicians	academician	NOUN
hassl-3225	3	16	and	and	CCONJ
hassl-3225	3	17	practitioners	practitioner	NOUN
hassl-3225	3	18	awatif	awatif	PROPN
hassl-3225	3	19	hodaed	hodae	VERB
hassl-3225	3	20	alsheikh1	alsheikh1	DET
hassl-3225	3	21	warda	warda	PROPN
hassl-3225	3	22	hodaed	hodaed	PROPN
hassl-3225	3	23	alsheikh2	alsheikh2	PROPN
hassl-3225	4	1	haitham	haitham	PROPN
hassl-3225	4	2	mohsin	mohsin	PROPN
hassl-3225	4	3	kareem3	kareem3	PROPN
hassl-3225	4	4	+	+	CCONJ
hassl-3225	4	5	1,2applied	1,2applied	PROPN
hassl-3225	4	6	college	college	NOUN
hassl-3225	4	7	umm	umm	INTJ
hassl-3225	4	8	al	al	PROPN
hassl-3225	4	9	-	-	PUNCT
hassl-3225	4	10	qura	qura	PROPN
hassl-3225	4	11	university	university	PROPN
hassl-3225	4	12	saudi	saudi	PROPN
hassl-3225	4	13	arabia	arabia	PROPN
hassl-3225	4	14	.	.	PUNCT
hassl-3225	5	1	1email	1email	NUM
hassl-3225	5	2	:	:	PUNCT
hassl-3225	5	3	ahsheikh@uqu.edu.sa	ahsheikh@uqu.edu.sa	PROPN
hassl-3225	5	4	2email	2email	NUM
hassl-3225	5	5	:	:	PUNCT
hassl-3225	5	6	whshiakh@uqu.edu.sa	whshiakh@uqu.edu.sa	PROPN
hassl-3225	5	7	3department	3department	NUM
hassl-3225	5	8	of	of	ADP
hassl-3225	5	9	accounting	account	VERB
hassl-3225	5	10	southern	southern	PROPN
hassl-3225	5	11	technical	technical	PROPN
hassl-3225	5	12	university	university	PROPN
hassl-3225	5	13	iraq	iraq	PROPN
hassl-3225	5	14	.	.	PUNCT
hassl-3225	6	1	3email	3email	NUM
hassl-3225	6	2	:	:	PUNCT
hassl-3225	6	3	haithamkareem76@gmail.com	haithamkareem76@gmail.com	X
hassl-3225	6	4	(	(	PUNCT
hassl-3225	6	5	+	+	NUM
hassl-3225	6	6	corresponding	correspond	VERB
hassl-3225	6	7	author	author	NOUN
hassl-3225	6	8	)	)	PUNCT
hassl-3225	6	9	abstract	abstract	ADJ
hassl-3225	6	10	article	article	NOUN
hassl-3225	6	11	history	history	NOUN
hassl-3225	6	12	received	receive	VERB
hassl-3225	6	13	:	:	PUNCT
hassl-3225	6	14	15	15	NUM
hassl-3225	6	15	september	september	PROPN
hassl-3225	6	16	2022	2022	NUM
hassl-3225	6	17	revised	revise	VERB
hassl-3225	6	18	:	:	PUNCT
hassl-3225	6	19	25	25	NUM
hassl-3225	6	20	october	october	PROPN
hassl-3225	6	21	2022	2022	NUM
hassl-3225	6	22	accepted	accept	VERB
hassl-3225	6	23	:	:	PUNCT
hassl-3225	6	24	10	10	NUM
hassl-3225	6	25	november	november	NOUN
hassl-3225	6	26	2022	2022	NUM
hassl-3225	6	27	published	publish	VERB
hassl-3225	6	28	:	:	PUNCT
hassl-3225	6	29	9	9	NUM
hassl-3225	6	30	december	december	PROPN
hassl-3225	6	31	2022	2022	NUM
hassl-3225	6	32	keywords	keyword	VERB
hassl-3225	6	33	forensic	forensic	ADJ
hassl-3225	6	34	accounting	accounting	NOUN
hassl-3225	6	35	implementation	implementation	NOUN
hassl-3225	6	36	organizational	organizational	ADJ
hassl-3225	6	37	factors	factor	NOUN
hassl-3225	6	38	people	people	NOUN
hassl-3225	6	39	factors	factor	NOUN
hassl-3225	6	40	.	.	PUNCT
hassl-3225	7	1	this	this	DET
hassl-3225	7	2	study	study	NOUN
hassl-3225	7	3	aimed	aim	VERB
hassl-3225	7	4	at	at	ADP
hassl-3225	7	5	exploring	explore	VERB
hassl-3225	7	6	factors	factor	NOUN
hassl-3225	7	7	implanted	implant	VERB
hassl-3225	7	8	in	in	ADP
hassl-3225	7	9	the	the	DET
hassl-3225	7	10	successful	successful	ADJ
hassl-3225	7	11	implementation	implementation	NOUN
hassl-3225	7	12	of	of	ADP
hassl-3225	7	13	forensic	forensic	ADJ
hassl-3225	7	14	accounting	accounting	NOUN
hassl-3225	7	15	emphasizing	emphasize	VERB
hassl-3225	7	16	both	both	CCONJ
hassl-3225	7	17	organizational	organizational	ADJ
hassl-3225	7	18	and	and	CCONJ
hassl-3225	7	19	people	people	NOUN
hassl-3225	7	20	derived	derive	VERB
hassl-3225	7	21	factors	factor	NOUN
hassl-3225	7	22	.	.	PUNCT
hassl-3225	8	1	organizational	organizational	ADJ
hassl-3225	8	2	factors	factor	NOUN
hassl-3225	8	3	were	be	AUX
hassl-3225	8	4	limited	limit	VERB
hassl-3225	8	5	to	to	ADP
hassl-3225	8	6	information	information	NOUN
hassl-3225	8	7	technology	technology	NOUN
hassl-3225	8	8	solutions	solution	NOUN
hassl-3225	8	9	and	and	CCONJ
hassl-3225	8	10	creative	creative	ADJ
hassl-3225	8	11	accounting	accounting	NOUN
hassl-3225	8	12	practices	practice	NOUN
hassl-3225	8	13	,	,	PUNCT
hassl-3225	8	14	while	while	SCONJ
hassl-3225	8	15	people	people	NOUN
hassl-3225	8	16	factor	factor	NOUN
hassl-3225	8	17	was	be	AUX
hassl-3225	8	18	related	relate	VERB
hassl-3225	8	19	to	to	ADP
hassl-3225	8	20	knowledge	knowledge	NOUN
hassl-3225	8	21	,	,	PUNCT
hassl-3225	8	22	skills	skill	NOUN
hassl-3225	8	23	,	,	PUNCT
hassl-3225	8	24	and	and	CCONJ
hassl-3225	8	25	experience	experience	NOUN
hassl-3225	8	26	.	.	PUNCT
hassl-3225	9	1	prior	prior	ADJ
hassl-3225	9	2	research	research	NOUN
hassl-3225	9	3	was	be	AUX
hassl-3225	9	4	reviewed	review	VERB
hassl-3225	9	5	for	for	ADP
hassl-3225	9	6	two	two	NUM
hassl-3225	9	7	purposes	purpose	NOUN
hassl-3225	9	8	.	.	PUNCT
hassl-3225	10	1	first	first	ADV
hassl-3225	10	2	,	,	PUNCT
hassl-3225	10	3	to	to	PART
hassl-3225	10	4	lay	lay	VERB
hassl-3225	10	5	the	the	DET
hassl-3225	10	6	foundations	foundation	NOUN
hassl-3225	10	7	of	of	ADP
hassl-3225	10	8	research	research	NOUN
hassl-3225	10	9	theoretical	theoretical	ADJ
hassl-3225	10	10	framework	framework	NOUN
hassl-3225	10	11	and	and	CCONJ
hassl-3225	10	12	hypotheses	hypothese	VERB
hassl-3225	10	13	development	development	NOUN
hassl-3225	10	14	.	.	PUNCT
hassl-3225	11	1	second	second	ADJ
hassl-3225	11	2	,	,	PUNCT
hassl-3225	11	3	to	to	PART
hassl-3225	11	4	develop	develop	VERB
hassl-3225	11	5	the	the	DET
hassl-3225	11	6	questionnaire	questionnaire	NOUN
hassl-3225	11	7	of	of	ADP
hassl-3225	11	8	the	the	DET
hassl-3225	11	9	study	study	NOUN
hassl-3225	11	10	by	by	ADP
hassl-3225	11	11	which	which	PRON
hassl-3225	11	12	the	the	DET
hassl-3225	11	13	required	require	VERB
hassl-3225	11	14	data	datum	NOUN
hassl-3225	11	15	were	be	AUX
hassl-3225	11	16	gathered	gather	VERB
hassl-3225	11	17	.	.	PUNCT
hassl-3225	12	1	a	a	DET
hassl-3225	12	2	sample	sample	NOUN
hassl-3225	12	3	of	of	ADP
hassl-3225	12	4	academicians	academician	NOUN
hassl-3225	12	5	and	and	CCONJ
hassl-3225	12	6	practitioners	practitioner	NOUN
hassl-3225	12	7	comprising	comprise	VERB
hassl-3225	12	8	120	120	NUM
hassl-3225	12	9	participants	participant	NOUN
hassl-3225	12	10	was	be	AUX
hassl-3225	12	11	purposively	purposively	ADV
hassl-3225	12	12	selected	select	VERB
hassl-3225	12	13	.	.	PUNCT
hassl-3225	13	1	a	a	DET
hassl-3225	13	2	total	total	NOUN
hassl-3225	13	3	of	of	ADP
hassl-3225	13	4	107	107	NUM
hassl-3225	13	5	responses	response	NOUN
hassl-3225	13	6	were	be	AUX
hassl-3225	13	7	used	use	VERB
hassl-3225	13	8	in	in	ADP
hassl-3225	13	9	the	the	DET
hassl-3225	13	10	statistical	statistical	ADJ
hassl-3225	13	11	phase	phase	NOUN
hassl-3225	13	12	,	,	PUNCT
hassl-3225	13	13	which	which	PRON
hassl-3225	13	14	was	be	AUX
hassl-3225	13	15	carried	carry	VERB
hassl-3225	13	16	out	out	ADP
hassl-3225	13	17	with	with	ADP
hassl-3225	13	18	ibm	ibm	PROPN
hassl-3225	13	19	spss	spss	PROPN
hassl-3225	13	20	and	and	CCONJ
hassl-3225	13	21	amos	amos	PROPN
hassl-3225	13	22	.	.	PUNCT
hassl-3225	14	1	the	the	DET
hassl-3225	14	2	results	result	NOUN
hassl-3225	14	3	showed	show	VERB
hassl-3225	14	4	that	that	SCONJ
hassl-3225	14	5	information	information	NOUN
hassl-3225	14	6	technology	technology	NOUN
hassl-3225	14	7	solutions	solution	NOUN
hassl-3225	14	8	,	,	PUNCT
hassl-3225	14	9	absence	absence	NOUN
hassl-3225	14	10	of	of	ADP
hassl-3225	14	11	creative	creative	ADJ
hassl-3225	14	12	accounting	accounting	NOUN
hassl-3225	14	13	practices	practice	NOUN
hassl-3225	14	14	,	,	PUNCT
hassl-3225	14	15	forensic	forensic	ADJ
hassl-3225	14	16	accounting	accounting	NOUN
hassl-3225	14	17	education	education	NOUN
hassl-3225	14	18	,	,	PUNCT
hassl-3225	14	19	forensic	forensic	ADJ
hassl-3225	14	20	accounting	accounting	NOUN
hassl-3225	14	21	training	training	NOUN
hassl-3225	14	22	,	,	PUNCT
hassl-3225	14	23	and	and	CCONJ
hassl-3225	14	24	forensic	forensic	ADJ
hassl-3225	14	25	accountants	accountant	NOUN
hassl-3225	14	26	’	'	PUNCT
hassl-3225	14	27	experiences	experience	NOUN
hassl-3225	14	28	were	be	AUX
hassl-3225	14	29	significant	significant	ADJ
hassl-3225	14	30	predictors	predictor	NOUN
hassl-3225	14	31	of	of	ADP
hassl-3225	14	32	the	the	DET
hassl-3225	14	33	successful	successful	ADJ
hassl-3225	14	34	implementation	implementation	NOUN
hassl-3225	14	35	of	of	ADP
hassl-3225	14	36	forensic	forensic	ADJ
hassl-3225	14	37	accounting	accounting	NOUN
hassl-3225	14	38	.	.	PUNCT
hassl-3225	15	1	based	base	VERB
hassl-3225	15	2	on	on	ADP
hassl-3225	15	3	the	the	DET
hassl-3225	15	4	results	result	NOUN
hassl-3225	15	5	,	,	PUNCT
hassl-3225	15	6	this	this	DET
hassl-3225	15	7	study	study	NOUN
hassl-3225	15	8	contributes	contribute	VERB
hassl-3225	15	9	to	to	ADP
hassl-3225	15	10	the	the	DET
hassl-3225	15	11	literature	literature	NOUN
hassl-3225	15	12	of	of	ADP
hassl-3225	15	13	forensic	forensic	ADJ
hassl-3225	15	14	accounting	accounting	NOUN
hassl-3225	15	15	by	by	ADP
hassl-3225	15	16	providing	provide	VERB
hassl-3225	15	17	evidence	evidence	NOUN
hassl-3225	15	18	on	on	ADP
hassl-3225	15	19	organizational	organizational	ADJ
hassl-3225	15	20	and	and	CCONJ
hassl-3225	15	21	human	human	ADJ
hassl-3225	15	22	factors	factor	NOUN
hassl-3225	15	23	that	that	PRON
hassl-3225	15	24	affect	affect	VERB
hassl-3225	15	25	the	the	DET
hassl-3225	15	26	successful	successful	ADJ
hassl-3225	15	27	implementation	implementation	NOUN
hassl-3225	15	28	of	of	ADP
hassl-3225	15	29	forensic	forensic	ADJ
hassl-3225	15	30	accounting	accounting	NOUN
hassl-3225	15	31	.	.	PUNCT
hassl-3225	16	1	in	in	ADP
hassl-3225	16	2	addition	addition	NOUN
hassl-3225	16	3	,	,	PUNCT
hassl-3225	16	4	the	the	DET
hassl-3225	16	5	results	result	NOUN
hassl-3225	16	6	offer	offer	VERB
hassl-3225	16	7	insightful	insightful	ADJ
hassl-3225	16	8	educational	educational	ADJ
hassl-3225	16	9	and	and	CCONJ
hassl-3225	16	10	managerial	managerial	ADJ
hassl-3225	16	11	implications	implication	NOUN
hassl-3225	16	12	.	.	PUNCT
hassl-3225	17	1	universities	university	NOUN
hassl-3225	17	2	,	,	PUNCT
hassl-3225	17	3	organizations	organization	NOUN
hassl-3225	17	4	,	,	PUNCT
hassl-3225	17	5	and	and	CCONJ
hassl-3225	17	6	accounting	accounting	NOUN
hassl-3225	17	7	firms	firm	NOUN
hassl-3225	17	8	are	be	AUX
hassl-3225	17	9	recommended	recommend	VERB
hassl-3225	17	10	to	to	PART
hassl-3225	17	11	consider	consider	VERB
hassl-3225	17	12	the	the	DET
hassl-3225	17	13	suggested	suggested	ADJ
hassl-3225	17	14	model	model	NOUN
hassl-3225	17	15	in	in	ADP
hassl-3225	17	16	order	order	NOUN
hassl-3225	17	17	to	to	PART
hassl-3225	17	18	elevate	elevate	VERB
hassl-3225	17	19	their	their	PRON
hassl-3225	17	20	implanting	implanting	NOUN
hassl-3225	17	21	of	of	ADP
hassl-3225	17	22	forensic	forensic	ADJ
hassl-3225	17	23	accounting	accounting	NOUN
hassl-3225	17	24	efforts	effort	NOUN
hassl-3225	17	25	to	to	PART
hassl-3225	17	26	detect	detect	VERB
hassl-3225	17	27	fraud	fraud	NOUN
hassl-3225	17	28	crimes	crime	NOUN
hassl-3225	17	29	.	.	PUNCT
hassl-3225	18	1	contribution	contribution	NOUN
hassl-3225	18	2	/	/	SYM
hassl-3225	18	3	originality	originality	NOUN
hassl-3225	18	4	:	:	PUNCT
hassl-3225	18	5	our	our	PRON
hassl-3225	18	6	analysis	analysis	NOUN
hassl-3225	18	7	adds	add	VERB
hassl-3225	18	8	to	to	ADP
hassl-3225	18	9	the	the	DET
hassl-3225	18	10	literature	literature	NOUN
hassl-3225	18	11	of	of	ADP
hassl-3225	18	12	forensic	forensic	ADJ
hassl-3225	18	13	accounting	accounting	NOUN
hassl-3225	18	14	that	that	SCONJ
hassl-3225	18	15	organizational	organizational	ADJ
hassl-3225	18	16	factors	factor	NOUN
hassl-3225	18	17	and	and	CCONJ
hassl-3225	18	18	human	human	ADJ
hassl-3225	18	19	factors	factor	NOUN
hassl-3225	18	20	affect	affect	VERB
hassl-3225	18	21	the	the	DET
hassl-3225	18	22	successful	successful	ADJ
hassl-3225	18	23	implementation	implementation	NOUN
hassl-3225	18	24	of	of	ADP
hassl-3225	18	25	forensic	forensic	ADJ
hassl-3225	18	26	accounting	accounting	NOUN
hassl-3225	18	27	.	.	PUNCT
hassl-3225	19	1	our	our	PRON
hassl-3225	19	2	results	result	NOUN
hassl-3225	19	3	offer	offer	VERB
hassl-3225	19	4	solid	solid	ADJ
hassl-3225	19	5	practical	practical	ADJ
hassl-3225	19	6	implications	implication	NOUN
hassl-3225	19	7	to	to	ADP
hassl-3225	19	8	universities	university	NOUN
hassl-3225	19	9	,	,	PUNCT
hassl-3225	19	10	business	business	NOUN
hassl-3225	19	11	organizations	organization	NOUN
hassl-3225	19	12	and	and	CCONJ
hassl-3225	19	13	accounting	accounting	NOUN
hassl-3225	19	14	firms	firm	NOUN
hassl-3225	19	15	as	as	ADV
hassl-3225	19	16	well	well	ADV
hassl-3225	19	17	as	as	ADP
hassl-3225	19	18	accounting	accounting	NOUN
hassl-3225	19	19	researchers	researcher	NOUN
hassl-3225	19	20	.	.	PUNCT
hassl-3225	20	1	1	1	X
hassl-3225	20	2	.	.	X
hassl-3225	20	3	introduction	introduction	NOUN
hassl-3225	20	4	forensic	forensic	ADJ
hassl-3225	20	5	accounting	accounting	NOUN
hassl-3225	20	6	implementation	implementation	NOUN
hassl-3225	20	7	is	be	AUX
hassl-3225	20	8	a	a	DET
hassl-3225	20	9	function	function	NOUN
hassl-3225	20	10	of	of	ADP
hassl-3225	20	11	numerous	numerous	ADJ
hassl-3225	20	12	factors	factor	NOUN
hassl-3225	20	13	.	.	PUNCT
hassl-3225	21	1	researchers	researcher	NOUN
hassl-3225	21	2	and	and	CCONJ
hassl-3225	21	3	practitioners	practitioner	NOUN
hassl-3225	21	4	have	have	AUX
hassl-3225	21	5	highlighted	highlight	VERB
hassl-3225	21	6	the	the	DET
hassl-3225	21	7	importance	importance	NOUN
hassl-3225	21	8	of	of	ADP
hassl-3225	21	9	both	both	CCONJ
hassl-3225	21	10	organizational	organizational	ADJ
hassl-3225	21	11	and	and	CCONJ
hassl-3225	21	12	people	people	NOUN
hassl-3225	21	13	factors	factor	NOUN
hassl-3225	21	14	to	to	PART
hassl-3225	21	15	encourage	encourage	VERB
hassl-3225	21	16	the	the	DET
hassl-3225	21	17	successful	successful	ADJ
hassl-3225	21	18	implementation	implementation	NOUN
hassl-3225	21	19	of	of	ADP
hassl-3225	21	20	forensic	forensic	ADJ
hassl-3225	21	21	accounting	accounting	NOUN
hassl-3225	21	22	.	.	PUNCT
hassl-3225	22	1	examples	example	NOUN
hassl-3225	22	2	of	of	ADP
hassl-3225	22	3	organizational	organizational	ADJ
hassl-3225	22	4	factors	factor	NOUN
hassl-3225	22	5	include	include	VERB
hassl-3225	22	6	information	information	NOUN
hassl-3225	22	7	technology	technology	NOUN
hassl-3225	22	8	solutions	solution	NOUN
hassl-3225	22	9	(	(	PUNCT
hassl-3225	22	10	pan	pan	PROPN
hassl-3225	22	11	&	&	CCONJ
hassl-3225	22	12	seow	seow	PROPN
hassl-3225	22	13	,	,	PUNCT
hassl-3225	22	14	2016	2016	NUM
hassl-3225	22	15	)	)	PUNCT
hassl-3225	22	16	and	and	CCONJ
hassl-3225	22	17	creative	creative	ADJ
hassl-3225	22	18	accounting	accounting	NOUN
hassl-3225	22	19	practices	practice	NOUN
hassl-3225	22	20	(	(	PUNCT
hassl-3225	22	21	bhasin	bhasin	NOUN
hassl-3225	22	22	,	,	PUNCT
hassl-3225	22	23	2016	2016	NUM
hassl-3225	22	24	)	)	PUNCT
hassl-3225	22	25	.	.	PUNCT
hassl-3225	23	1	people	people	NOUN
hassl-3225	23	2	factors	factor	NOUN
hassl-3225	23	3	,	,	PUNCT
hassl-3225	23	4	on	on	ADP
hassl-3225	23	5	the	the	DET
hassl-3225	23	6	other	other	ADJ
hassl-3225	23	7	hand	hand	NOUN
hassl-3225	23	8	,	,	PUNCT
hassl-3225	23	9	are	be	AUX
hassl-3225	23	10	related	relate	VERB
hassl-3225	23	11	to	to	ADP
hassl-3225	23	12	knowledge	knowledge	NOUN
hassl-3225	23	13	(	(	PUNCT
hassl-3225	23	14	nicolae	nicolae	PROPN
hassl-3225	23	15	&	&	CCONJ
hassl-3225	23	16	diana	diana	PROPN
hassl-3225	23	17	,	,	PUNCT
hassl-3225	23	18	2017	2017	NUM
hassl-3225	23	19	)	)	PUNCT
hassl-3225	23	20	skills	skill	NOUN
hassl-3225	23	21	(	(	PUNCT
hassl-3225	23	22	digabriele	digabriele	NOUN
hassl-3225	23	23	,	,	PUNCT
hassl-3225	23	24	2009	2009	NUM
hassl-3225	23	25	)	)	PUNCT
hassl-3225	23	26	and	and	CCONJ
hassl-3225	23	27	experience	experience	NOUN
hassl-3225	23	28	(	(	PUNCT
hassl-3225	23	29	meservy	meservy	NOUN
hassl-3225	23	30	,	,	PUNCT
hassl-3225	23	31	romney	romney	NOUN
hassl-3225	23	32	,	,	PUNCT
hassl-3225	23	33	&	&	CCONJ
hassl-3225	23	34	zimbelman	zimbelman	PROPN
hassl-3225	23	35	,	,	PUNCT
hassl-3225	23	36	2006	2006	NUM
hassl-3225	23	37	)	)	PUNCT
hassl-3225	23	38	.	.	PUNCT
hassl-3225	24	1	forensic	forensic	ADJ
hassl-3225	24	2	accounting	accounting	NOUN
hassl-3225	24	3	education	education	NOUN
hassl-3225	24	4	is	be	AUX
hassl-3225	24	5	a	a	DET
hassl-3225	24	6	major	major	ADJ
hassl-3225	24	7	source	source	NOUN
hassl-3225	24	8	of	of	ADP
hassl-3225	24	9	forensic	forensic	ADJ
hassl-3225	24	10	accounting	accounting	NOUN
hassl-3225	24	11	knowledge	knowledge	NOUN
hassl-3225	24	12	(	(	PUNCT
hassl-3225	24	13	nicolae	nicolae	PROPN
hassl-3225	24	14	&	&	CCONJ
hassl-3225	24	15	diana	diana	PROPN
hassl-3225	24	16	,	,	PUNCT
hassl-3225	24	17	2017	2017	NUM
hassl-3225	24	18	)	)	PUNCT
hassl-3225	24	19	.	.	PUNCT
hassl-3225	25	1	it	it	PRON
hassl-3225	25	2	had	have	AUX
hassl-3225	25	3	gained	gain	VERB
hassl-3225	25	4	a	a	DET
hassl-3225	25	5	great	great	ADJ
hassl-3225	25	6	attention	attention	NOUN
hassl-3225	25	7	from	from	ADP
hassl-3225	25	8	universities	university	NOUN
hassl-3225	25	9	and	and	CCONJ
hassl-3225	25	10	organizations	organization	NOUN
hassl-3225	25	11	.	.	PUNCT
hassl-3225	26	1	forensic	forensic	ADJ
hassl-3225	26	2	accounting	accounting	NOUN
hassl-3225	26	3	training	training	NOUN
hassl-3225	26	4	was	be	AUX
hassl-3225	26	5	also	also	ADV
hassl-3225	26	6	regarded	regard	VERB
hassl-3225	26	7	as	as	ADP
hassl-3225	26	8	a	a	DET
hassl-3225	26	9	key	key	ADJ
hassl-3225	26	10	humanities	humanity	NOUN
hassl-3225	26	11	and	and	CCONJ
hassl-3225	26	12	social	social	ADJ
hassl-3225	26	13	sciences	science	NOUN
hassl-3225	26	14	letters	letter	NOUN
hassl-3225	26	15	2023	2023	NUM
hassl-3225	26	16	vol	vol	NOUN
hassl-3225	26	17	.	.	PUNCT
hassl-3225	27	1	11	11	NUM
hassl-3225	27	2	,	,	PUNCT
hassl-3225	27	3	no	no	INTJ
hassl-3225	27	4	.	.	NOUN
hassl-3225	27	5	1	1	NUM
hassl-3225	27	6	,	,	PUNCT
hassl-3225	27	7	pp	pp	ADJ
hassl-3225	27	8	.	.	PUNCT
hassl-3225	28	1	10	10	NUM
hassl-3225	28	2	-	-	SYM
hassl-3225	28	3	21	21	NUM
hassl-3225	28	4	issn(e	issn(e	NOUN
hassl-3225	28	5	):	):	PUNCT
hassl-3225	28	6	2312	2312	NUM
hassl-3225	28	7	-	-	SYM
hassl-3225	28	8	4318	4318	NUM
hassl-3225	28	9	issn(p	issn(p	NUM
hassl-3225	28	10	):	):	PUNCT
hassl-3225	28	11	2312	2312	NUM
hassl-3225	28	12	-	-	SYM
hassl-3225	28	13	5659	5659	NUM
hassl-3225	28	14	doi	doi	NOUN
hassl-3225	28	15	:	:	PUNCT
hassl-3225	28	16	10.18488/73.v11i1.3225	10.18488/73.v11i1.3225	PROPN
hassl-3225	28	17	©	©	PROPN
hassl-3225	28	18	2023	2023	NUM
hassl-3225	28	19	conscientia	conscientia	PROPN
hassl-3225	28	20	beam	beam	PROPN
hassl-3225	28	21	.	.	PUNCT
hassl-3225	29	1	all	all	DET
hassl-3225	29	2	rights	right	NOUN
hassl-3225	29	3	reserved	reserve	VERB
hassl-3225	29	4	.	.	PUNCT
hassl-3225	30	1	mailto:ahsheikh@uqu.edu.sa	mailto:ahsheikh@uqu.edu.sa	NOUN
hassl-3225	30	2	mailto:whshiakh@uqu.edu.sa	mailto:whshiakh@uqu.edu.sa	NOUN
hassl-3225	30	3	mailto:haithamkareem76@gmail.com	mailto:haithamkareem76@gmail.com	PROPN
hassl-3225	30	4	https://www.doi.org/10.18488/73.v11i1.3225	https://www.doi.org/10.18488/73.v11i1.3225	PROPN
hassl-3225	30	5	humanities	humanity	NOUN
hassl-3225	30	6	and	and	CCONJ
hassl-3225	30	7	social	social	ADJ
hassl-3225	30	8	sciences	science	NOUN
hassl-3225	30	9	letters	letter	NOUN
hassl-3225	30	10	,	,	PUNCT
hassl-3225	30	11	2023	2023	NUM
hassl-3225	30	12	,	,	PUNCT
hassl-3225	30	13	11(1	11(1	NUM
hassl-3225	30	14	):	):	PUNCT
hassl-3225	30	15	10	10	NUM
hassl-3225	30	16	-	-	SYM
hassl-3225	30	17	21	21	NUM
hassl-3225	30	18	11	11	NUM
hassl-3225	30	19	©	©	PROPN
hassl-3225	30	20	2023	2023	NUM
hassl-3225	30	21	conscientia	conscientia	PROPN
hassl-3225	30	22	beam	beam	PROPN
hassl-3225	30	23	.	.	PUNCT
hassl-3225	31	1	all	all	DET
hassl-3225	31	2	rights	right	NOUN
hassl-3225	31	3	reserved	reserve	VERB
hassl-3225	31	4	.	.	PUNCT
hassl-3225	32	1	factor	factor	NOUN
hassl-3225	32	2	in	in	ADP
hassl-3225	32	3	this	this	DET
hassl-3225	32	4	matter	matter	NOUN
hassl-3225	32	5	since	since	SCONJ
hassl-3225	32	6	it	it	PRON
hassl-3225	32	7	provides	provide	VERB
hassl-3225	32	8	accountants	accountant	NOUN
hassl-3225	32	9	with	with	ADP
hassl-3225	32	10	essential	essential	ADJ
hassl-3225	32	11	interpersonal	interpersonal	ADJ
hassl-3225	32	12	and	and	CCONJ
hassl-3225	32	13	technical	technical	ADJ
hassl-3225	32	14	skills	skill	NOUN
hassl-3225	32	15	(	(	PUNCT
hassl-3225	32	16	digabriele	digabriele	NOUN
hassl-3225	32	17	,	,	PUNCT
hassl-3225	32	18	2009	2009	NUM
hassl-3225	32	19	;	;	PUNCT
hassl-3225	32	20	efiong	efiong	ADJ
hassl-3225	32	21	,	,	PUNCT
hassl-3225	32	22	2012	2012	NUM
hassl-3225	32	23	)	)	PUNCT
hassl-3225	32	24	.	.	PUNCT
hassl-3225	33	1	moreover	moreover	ADV
hassl-3225	33	2	,	,	PUNCT
hassl-3225	33	3	accountants	accountant	NOUN
hassl-3225	33	4	’	'	PUNCT
hassl-3225	33	5	or	or	CCONJ
hassl-3225	33	6	auditors	auditor	NOUN
hassl-3225	33	7	’	’	PART
hassl-3225	33	8	experience	experience	NOUN
hassl-3225	33	9	are	be	AUX
hassl-3225	33	10	considered	consider	VERB
hassl-3225	33	11	as	as	ADV
hassl-3225	33	12	highly	highly	ADV
hassl-3225	33	13	valued	value	VERB
hassl-3225	33	14	factors	factor	NOUN
hassl-3225	33	15	for	for	ADP
hassl-3225	33	16	the	the	DET
hassl-3225	33	17	successful	successful	ADJ
hassl-3225	33	18	implementation	implementation	NOUN
hassl-3225	33	19	of	of	ADP
hassl-3225	33	20	forensic	forensic	ADJ
hassl-3225	33	21	accounting	accounting	NOUN
hassl-3225	33	22	(	(	PUNCT
hassl-3225	33	23	bhasin	bhasin	PROPN
hassl-3225	33	24	,	,	PUNCT
hassl-3225	33	25	2016	2016	NUM
hassl-3225	33	26	;	;	PUNCT
hassl-3225	33	27	hegazy	hegazy	ADV
hassl-3225	33	28	,	,	PUNCT
hassl-3225	33	29	sangster	sangster	PROPN
hassl-3225	33	30	,	,	PUNCT
hassl-3225	33	31	&	&	CCONJ
hassl-3225	33	32	kotb	kotb	PROPN
hassl-3225	33	33	,	,	PUNCT
hassl-3225	33	34	2017	2017	NUM
hassl-3225	33	35	;	;	PUNCT
hassl-3225	33	36	mcmullen	mcmullen	PROPN
hassl-3225	33	37	&	&	CCONJ
hassl-3225	33	38	sanchez	sanchez	PROPN
hassl-3225	33	39	,	,	PUNCT
hassl-3225	33	40	2010	2010	NUM
hassl-3225	33	41	;	;	PUNCT
hassl-3225	33	42	meservy	meservy	NOUN
hassl-3225	33	43	et	et	PROPN
hassl-3225	33	44	al	al	PROPN
hassl-3225	33	45	.	.	PROPN
hassl-3225	33	46	,	,	PUNCT
hassl-3225	33	47	2006	2006	NUM
hassl-3225	33	48	)	)	PUNCT
hassl-3225	33	49	.	.	PUNCT
hassl-3225	34	1	some	some	DET
hassl-3225	34	2	independent	independent	ADJ
hassl-3225	34	3	factors	factor	NOUN
hassl-3225	34	4	related	relate	VERB
hassl-3225	34	5	to	to	ADP
hassl-3225	34	6	organizations	organization	NOUN
hassl-3225	34	7	and	and	CCONJ
hassl-3225	34	8	accountants	accountant	NOUN
hassl-3225	34	9	are	be	AUX
hassl-3225	34	10	positively	positively	ADV
hassl-3225	34	11	related	relate	VERB
hassl-3225	34	12	to	to	ADP
hassl-3225	34	13	a	a	DET
hassl-3225	34	14	dependent	dependent	ADJ
hassl-3225	34	15	variable	variable	NOUN
hassl-3225	34	16	,	,	PUNCT
hassl-3225	34	17	which	which	PRON
hassl-3225	34	18	leads	lead	VERB
hassl-3225	34	19	to	to	ADP
hassl-3225	34	20	the	the	DET
hassl-3225	34	21	successful	successful	ADJ
hassl-3225	34	22	implementation	implementation	NOUN
hassl-3225	34	23	of	of	ADP
hassl-3225	34	24	forensic	forensic	ADJ
hassl-3225	34	25	accounting	accounting	NOUN
hassl-3225	34	26	.	.	PUNCT
hassl-3225	35	1	the	the	DET
hassl-3225	35	2	dependent	dependent	ADJ
hassl-3225	35	3	variable	variable	NOUN
hassl-3225	35	4	in	in	ADP
hassl-3225	35	5	the	the	DET
hassl-3225	35	6	suggested	suggest	VERB
hassl-3225	35	7	model	model	NOUN
hassl-3225	35	8	can	can	AUX
hassl-3225	35	9	be	be	AUX
hassl-3225	35	10	gauged	gauge	VERB
hassl-3225	35	11	through	through	ADP
hassl-3225	35	12	the	the	DET
hassl-3225	35	13	activities	activity	NOUN
hassl-3225	35	14	that	that	PRON
hassl-3225	35	15	forensic	forensic	ADJ
hassl-3225	35	16	accountants	accountant	NOUN
hassl-3225	35	17	should	should	AUX
hassl-3225	35	18	do	do	VERB
hassl-3225	35	19	,	,	PUNCT
hassl-3225	35	20	which	which	PRON
hassl-3225	35	21	are	be	AUX
hassl-3225	35	22	accounting	accounting	NOUN
hassl-3225	35	23	activities	activity	NOUN
hassl-3225	35	24	,	,	PUNCT
hassl-3225	35	25	auditing	auditing	NOUN
hassl-3225	35	26	activities	activity	NOUN
hassl-3225	35	27	,	,	PUNCT
hassl-3225	35	28	and	and	CCONJ
hassl-3225	35	29	investigation	investigation	NOUN
hassl-3225	35	30	activities	activity	NOUN
hassl-3225	35	31	(	(	PUNCT
hassl-3225	35	32	bhasin	bhasin	NOUN
hassl-3225	35	33	,	,	PUNCT
hassl-3225	35	34	2016	2016	NUM
hassl-3225	35	35	;	;	PUNCT
hassl-3225	35	36	okoye	okoye	PROPN
hassl-3225	35	37	&	&	CCONJ
hassl-3225	35	38	ndidika	ndidika	PROPN
hassl-3225	35	39	,	,	PUNCT
hassl-3225	35	40	2009	2009	NUM
hassl-3225	35	41	)	)	PUNCT
hassl-3225	35	42	.	.	PUNCT
hassl-3225	36	1	in	in	ADP
hassl-3225	36	2	fact	fact	NOUN
hassl-3225	36	3	,	,	PUNCT
hassl-3225	36	4	few	few	ADJ
hassl-3225	36	5	studies	study	NOUN
hassl-3225	36	6	are	be	AUX
hassl-3225	36	7	concerned	concern	VERB
hassl-3225	36	8	with	with	ADP
hassl-3225	36	9	exploring	explore	VERB
hassl-3225	36	10	organizational	organizational	ADJ
hassl-3225	36	11	and	and	CCONJ
hassl-3225	36	12	human	human	ADJ
hassl-3225	36	13	factors	factor	NOUN
hassl-3225	36	14	affecting	affect	VERB
hassl-3225	36	15	the	the	DET
hassl-3225	36	16	successful	successful	ADJ
hassl-3225	36	17	implementation	implementation	NOUN
hassl-3225	36	18	of	of	ADP
hassl-3225	36	19	forensic	forensic	ADJ
hassl-3225	36	20	accounting	accounting	NOUN
hassl-3225	36	21	.	.	PUNCT
hassl-3225	37	1	the	the	DET
hassl-3225	37	2	contributed	contribute	VERB
hassl-3225	37	3	efforts	effort	NOUN
hassl-3225	37	4	of	of	ADP
hassl-3225	37	5	previous	previous	ADJ
hassl-3225	37	6	studies	study	NOUN
hassl-3225	37	7	on	on	ADP
hassl-3225	37	8	forensic	forensic	ADJ
hassl-3225	37	9	accounting	accounting	NOUN
hassl-3225	37	10	were	be	AUX
hassl-3225	37	11	the	the	DET
hassl-3225	37	12	major	major	ADJ
hassl-3225	37	13	source	source	NOUN
hassl-3225	37	14	for	for	ADP
hassl-3225	37	15	this	this	DET
hassl-3225	37	16	study	study	NOUN
hassl-3225	37	17	(	(	PUNCT
hassl-3225	37	18	e.g.	e.g.	ADV
hassl-3225	37	19	,	,	PUNCT
hassl-3225	37	20	(	(	PUNCT
hassl-3225	37	21	abu	abu	PROPN
hassl-3225	37	22	saleem	saleem	PROPN
hassl-3225	37	23	,	,	PUNCT
hassl-3225	37	24	2019	2019	NUM
hassl-3225	37	25	;	;	PUNCT
hassl-3225	37	26	bhasin	bhasin	NOUN
hassl-3225	37	27	,	,	PUNCT
hassl-3225	37	28	2016	2016	NUM
hassl-3225	37	29	;	;	PUNCT
hassl-3225	37	30	digabriele	digabriele	PROPN
hassl-3225	37	31	,	,	PUNCT
hassl-3225	37	32	2009	2009	NUM
hassl-3225	37	33	;	;	PUNCT
hassl-3225	37	34	hassani	hassani	PROPN
hassl-3225	37	35	,	,	PUNCT
hassl-3225	37	36	huang	huang	PROPN
hassl-3225	37	37	,	,	PUNCT
hassl-3225	37	38	&	&	CCONJ
hassl-3225	37	39	silva	silva	PROPN
hassl-3225	37	40	,	,	PUNCT
hassl-3225	37	41	2018	2018	NUM
hassl-3225	37	42	;	;	PUNCT
hassl-3225	37	43	hegazy	hegazy	ADV
hassl-3225	37	44	et	et	PROPN
hassl-3225	37	45	al	al	PROPN
hassl-3225	37	46	.	.	PROPN
hassl-3225	37	47	,	,	PUNCT
hassl-3225	37	48	2017	2017	NUM
hassl-3225	37	49	;	;	PUNCT
hassl-3225	37	50	heitger	heitger	PROPN
hassl-3225	37	51	&	&	CCONJ
hassl-3225	37	52	heitger	heitger	PROPN
hassl-3225	37	53	,	,	PUNCT
hassl-3225	37	54	2008	2008	NUM
hassl-3225	37	55	;	;	PUNCT
hassl-3225	37	56	kadam	kadam	PROPN
hassl-3225	37	57	,	,	PUNCT
hassl-3225	37	58	2020	2020	NUM
hassl-3225	37	59	;	;	PUNCT
hassl-3225	37	60	mcmullen	mcmullen	PROPN
hassl-3225	37	61	&	&	CCONJ
hassl-3225	37	62	sanchez	sanchez	PROPN
hassl-3225	37	63	,	,	PUNCT
hassl-3225	37	64	2010	2010	NUM
hassl-3225	37	65	;	;	PUNCT
hassl-3225	37	66	meservy	meservy	NOUN
hassl-3225	37	67	et	et	PROPN
hassl-3225	37	68	al	al	PROPN
hassl-3225	37	69	.	.	PROPN
hassl-3225	37	70	,	,	PUNCT
hassl-3225	37	71	2006	2006	NUM
hassl-3225	37	72	;	;	PUNCT
hassl-3225	37	73	nicolae	nicolae	PROPN
hassl-3225	37	74	&	&	CCONJ
hassl-3225	37	75	diana	diana	PROPN
hassl-3225	37	76	,	,	PUNCT
hassl-3225	37	77	2017	2017	NUM
hassl-3225	37	78	;	;	PUNCT
hassl-3225	37	79	o'donnell	o'donnell	PROPN
hassl-3225	37	80	,	,	PUNCT
hassl-3225	37	81	2019	2019	NUM
hassl-3225	37	82	;	;	PUNCT
hassl-3225	37	83	pan	pan	PROPN
hassl-3225	37	84	&	&	CCONJ
hassl-3225	37	85	seow	seow	PROPN
hassl-3225	37	86	,	,	PUNCT
hassl-3225	37	87	2016	2016	NUM
hassl-3225	37	88	;	;	PUNCT
hassl-3225	37	89	shanikat	shanikat	PROPN
hassl-3225	37	90	&	&	CCONJ
hassl-3225	37	91	khan	khan	PROPN
hassl-3225	37	92	,	,	PUNCT
hassl-3225	37	93	2013	2013	NUM
hassl-3225	37	94	;	;	PUNCT
hassl-3225	37	95	thottoli	thottoli	PROPN
hassl-3225	37	96	,	,	PUNCT
hassl-3225	37	97	thomas	thomas	PROPN
hassl-3225	37	98	,	,	PUNCT
hassl-3225	37	99	&	&	CCONJ
hassl-3225	37	100	ahmed	ahmed	PROPN
hassl-3225	37	101	,	,	PUNCT
hassl-3225	37	102	2019	2019	NUM
hassl-3225	37	103	)	)	PUNCT
hassl-3225	37	104	)	)	PUNCT
hassl-3225	37	105	.	.	PUNCT
hassl-3225	38	1	therefore	therefore	ADV
hassl-3225	38	2	,	,	PUNCT
hassl-3225	38	3	the	the	DET
hassl-3225	38	4	aim	aim	NOUN
hassl-3225	38	5	of	of	ADP
hassl-3225	38	6	this	this	DET
hassl-3225	38	7	study	study	NOUN
hassl-3225	38	8	was	be	AUX
hassl-3225	38	9	to	to	PART
hassl-3225	38	10	enrich	enrich	VERB
hassl-3225	38	11	forensic	forensic	ADJ
hassl-3225	38	12	accounting	accounting	NOUN
hassl-3225	38	13	literature	literature	NOUN
hassl-3225	38	14	by	by	ADP
hassl-3225	38	15	providing	provide	VERB
hassl-3225	38	16	empirical	empirical	ADJ
hassl-3225	38	17	evidence	evidence	NOUN
hassl-3225	38	18	on	on	ADP
hassl-3225	38	19	factors	factor	NOUN
hassl-3225	38	20	implanted	implant	VERB
hassl-3225	38	21	in	in	ADP
hassl-3225	38	22	the	the	DET
hassl-3225	38	23	successful	successful	ADJ
hassl-3225	38	24	implementation	implementation	NOUN
hassl-3225	38	25	of	of	ADP
hassl-3225	38	26	forensic	forensic	ADJ
hassl-3225	38	27	accounting	accounting	NOUN
hassl-3225	38	28	in	in	ADP
hassl-3225	38	29	order	order	NOUN
hassl-3225	38	30	to	to	PART
hassl-3225	38	31	provide	provide	VERB
hassl-3225	38	32	insightful	insightful	ADJ
hassl-3225	38	33	educational	educational	ADJ
hassl-3225	38	34	and	and	CCONJ
hassl-3225	38	35	managerial	managerial	ADJ
hassl-3225	38	36	implications	implication	NOUN
hassl-3225	38	37	.	.	PUNCT
hassl-3225	39	1	universities	university	NOUN
hassl-3225	39	2	,	,	PUNCT
hassl-3225	39	3	business	business	NOUN
hassl-3225	39	4	organizations	organization	NOUN
hassl-3225	39	5	and	and	CCONJ
hassl-3225	39	6	accounting	accounting	NOUN
hassl-3225	39	7	firms	firm	NOUN
hassl-3225	39	8	as	as	ADV
hassl-3225	39	9	well	well	ADV
hassl-3225	39	10	as	as	ADP
hassl-3225	39	11	accounting	accounting	NOUN
hassl-3225	39	12	researchers	researcher	NOUN
hassl-3225	39	13	can	can	AUX
hassl-3225	39	14	benefit	benefit	VERB
hassl-3225	39	15	from	from	ADP
hassl-3225	39	16	the	the	DET
hassl-3225	39	17	results	result	NOUN
hassl-3225	39	18	of	of	ADP
hassl-3225	39	19	this	this	DET
hassl-3225	39	20	study	study	NOUN
hassl-3225	39	21	.	.	PUNCT
hassl-3225	40	1	2	2	X
hassl-3225	40	2	.	.	X
hassl-3225	40	3	literature	literature	NOUN
hassl-3225	40	4	review	review	PROPN
hassl-3225	40	5	and	and	CCONJ
hassl-3225	40	6	hypotheses	hypothese	VERB
hassl-3225	40	7	development	development	NOUN
hassl-3225	40	8	2.1	2.1	NUM
hassl-3225	40	9	.	.	PUNCT
hassl-3225	41	1	forensic	forensic	ADJ
hassl-3225	41	2	accounting	accounting	NOUN
hassl-3225	41	3	definition	definition	NOUN
hassl-3225	41	4	and	and	CCONJ
hassl-3225	41	5	dimensions	dimension	NOUN
hassl-3225	41	6	forensic	forensic	ADJ
hassl-3225	41	7	accounting	accounting	NOUN
hassl-3225	41	8	is	be	AUX
hassl-3225	41	9	one	one	NUM
hassl-3225	41	10	branch	branch	NOUN
hassl-3225	41	11	of	of	ADP
hassl-3225	41	12	accountancy	accountancy	NOUN
hassl-3225	41	13	field	field	NOUN
hassl-3225	41	14	by	by	ADP
hassl-3225	41	15	which	which	PRON
hassl-3225	41	16	accountants	accountant	NOUN
hassl-3225	41	17	are	be	AUX
hassl-3225	41	18	able	able	ADJ
hassl-3225	41	19	to	to	PART
hassl-3225	41	20	investigate	investigate	VERB
hassl-3225	41	21	accounting	accounting	NOUN
hassl-3225	41	22	cases	case	NOUN
hassl-3225	41	23	and	and	CCONJ
hassl-3225	41	24	to	to	PART
hassl-3225	41	25	provide	provide	VERB
hassl-3225	41	26	experts	expert	NOUN
hassl-3225	41	27	with	with	ADP
hassl-3225	41	28	legal	legal	ADJ
hassl-3225	41	29	evidences	evidence	NOUN
hassl-3225	41	30	on	on	ADP
hassl-3225	41	31	fraud	fraud	NOUN
hassl-3225	41	32	issues	issue	NOUN
hassl-3225	41	33	(	(	PUNCT
hassl-3225	41	34	nicolae	nicolae	PROPN
hassl-3225	41	35	&	&	CCONJ
hassl-3225	41	36	diana	diana	PROPN
hassl-3225	41	37	,	,	PUNCT
hassl-3225	41	38	2017	2017	NUM
hassl-3225	41	39	)	)	PUNCT
hassl-3225	41	40	.	.	PUNCT
hassl-3225	42	1	heitger	heitger	NOUN
hassl-3225	42	2	and	and	CCONJ
hassl-3225	42	3	heitger	heitger	PROPN
hassl-3225	42	4	(	(	PUNCT
hassl-3225	42	5	2008	2008	NUM
hassl-3225	42	6	)	)	PUNCT
hassl-3225	42	7	defined	define	VERB
hassl-3225	42	8	forensic	forensic	ADJ
hassl-3225	42	9	accounting	accounting	NOUN
hassl-3225	42	10	as	as	ADP
hassl-3225	42	11	the	the	DET
hassl-3225	42	12	application	application	NOUN
hassl-3225	42	13	of	of	ADP
hassl-3225	42	14	forensic	forensic	NOUN
hassl-3225	42	15	-	-	PUNCT
hassl-3225	42	16	related	relate	VERB
hassl-3225	42	17	skills	skill	NOUN
hassl-3225	42	18	to	to	PART
hassl-3225	42	19	gather	gather	VERB
hassl-3225	42	20	and	and	CCONJ
hassl-3225	42	21	analysis	analysis	NOUN
hassl-3225	42	22	data	datum	NOUN
hassl-3225	42	23	in	in	ADP
hassl-3225	42	24	accounting	accounting	NOUN
hassl-3225	42	25	and	and	CCONJ
hassl-3225	42	26	financial	financial	ADJ
hassl-3225	42	27	cases	case	NOUN
hassl-3225	42	28	,	,	PUNCT
hassl-3225	42	29	interpreting	interpreting	NOUN
hassl-3225	42	30	,	,	PUNCT
hassl-3225	42	31	and	and	CCONJ
hassl-3225	42	32	communicating	communicate	VERB
hassl-3225	42	33	results	result	NOUN
hassl-3225	42	34	.	.	PUNCT
hassl-3225	43	1	for	for	ADP
hassl-3225	43	2	the	the	DET
hassl-3225	43	3	current	current	ADJ
hassl-3225	43	4	study	study	NOUN
hassl-3225	43	5	,	,	PUNCT
hassl-3225	43	6	forensic	forensic	ADJ
hassl-3225	43	7	accounting	accounting	NOUN
hassl-3225	43	8	was	be	AUX
hassl-3225	43	9	defined	define	VERB
hassl-3225	43	10	as	as	ADP
hassl-3225	43	11	a	a	DET
hassl-3225	43	12	process	process	NOUN
hassl-3225	43	13	in	in	ADP
hassl-3225	43	14	which	which	PRON
hassl-3225	43	15	accountants	accountant	NOUN
hassl-3225	43	16	,	,	PUNCT
hassl-3225	43	17	internal	internal	ADJ
hassl-3225	43	18	auditors	auditor	NOUN
hassl-3225	43	19	,	,	PUNCT
hassl-3225	43	20	or	or	CCONJ
hassl-3225	43	21	fraud	fraud	NOUN
hassl-3225	43	22	examiners	examiner	NOUN
hassl-3225	43	23	apply	apply	VERB
hassl-3225	43	24	their	their	PRON
hassl-3225	43	25	forensic	forensic	ADJ
hassl-3225	43	26	knowledge	knowledge	NOUN
hassl-3225	43	27	,	,	PUNCT
hassl-3225	43	28	skills	skill	NOUN
hassl-3225	43	29	and	and	CCONJ
hassl-3225	43	30	experience	experience	NOUN
hassl-3225	43	31	to	to	PART
hassl-3225	43	32	detect	detect	VERB
hassl-3225	43	33	fraud	fraud	NOUN
hassl-3225	43	34	and	and	CCONJ
hassl-3225	43	35	provide	provide	VERB
hassl-3225	43	36	those	those	PRON
hassl-3225	43	37	who	who	PRON
hassl-3225	43	38	are	be	AUX
hassl-3225	43	39	interested	interested	ADJ
hassl-3225	43	40	in	in	ADP
hassl-3225	43	41	the	the	DET
hassl-3225	43	42	findings	finding	NOUN
hassl-3225	43	43	with	with	ADP
hassl-3225	43	44	relevant	relevant	ADJ
hassl-3225	43	45	interpretation	interpretation	NOUN
hassl-3225	43	46	.	.	PUNCT
hassl-3225	44	1	regarding	regard	VERB
hassl-3225	44	2	the	the	DET
hassl-3225	44	3	dimensions	dimension	NOUN
hassl-3225	44	4	of	of	ADP
hassl-3225	44	5	forensic	forensic	ADJ
hassl-3225	44	6	accounting	accounting	NOUN
hassl-3225	44	7	,	,	PUNCT
hassl-3225	44	8	it	it	PRON
hassl-3225	44	9	was	be	AUX
hassl-3225	44	10	revealed	reveal	VERB
hassl-3225	44	11	that	that	SCONJ
hassl-3225	44	12	knowledge	knowledge	NOUN
hassl-3225	44	13	,	,	PUNCT
hassl-3225	44	14	skills	skill	NOUN
hassl-3225	44	15	and	and	CCONJ
hassl-3225	44	16	practical	practical	ADJ
hassl-3225	44	17	experience	experience	NOUN
hassl-3225	44	18	are	be	AUX
hassl-3225	44	19	three	three	NUM
hassl-3225	44	20	common	common	ADJ
hassl-3225	44	21	dimensions	dimension	NOUN
hassl-3225	44	22	of	of	ADP
hassl-3225	44	23	this	this	DET
hassl-3225	44	24	branch	branch	NOUN
hassl-3225	44	25	(	(	PUNCT
hassl-3225	44	26	okoye	okoye	PROPN
hassl-3225	44	27	,	,	PUNCT
hassl-3225	44	28	adeniyi	adeniyi	ADV
hassl-3225	44	29	,	,	PUNCT
hassl-3225	44	30	&	&	CCONJ
hassl-3225	44	31	izuchukwu	izuchukwu	ADJ
hassl-3225	44	32	,	,	PUNCT
hassl-3225	44	33	2019	2019	NUM
hassl-3225	44	34	;	;	PUNCT
hassl-3225	44	35	ozili	ozili	NOUN
hassl-3225	44	36	,	,	PUNCT
hassl-3225	44	37	2020	2020	NUM
hassl-3225	44	38	)	)	PUNCT
hassl-3225	44	39	.	.	PUNCT
hassl-3225	45	1	forensic	forensic	ADJ
hassl-3225	45	2	knowledge	knowledge	NOUN
hassl-3225	45	3	can	can	AUX
hassl-3225	45	4	be	be	AUX
hassl-3225	45	5	obtained	obtain	VERB
hassl-3225	45	6	via	via	ADP
hassl-3225	45	7	forensic	forensic	ADJ
hassl-3225	45	8	education	education	NOUN
hassl-3225	45	9	(	(	PUNCT
hassl-3225	45	10	nicolae	nicolae	PROPN
hassl-3225	45	11	&	&	CCONJ
hassl-3225	45	12	diana	diana	PROPN
hassl-3225	45	13	,	,	PUNCT
hassl-3225	45	14	2017	2017	NUM
hassl-3225	45	15	)	)	PUNCT
hassl-3225	45	16	while	while	SCONJ
hassl-3225	45	17	forensic	forensic	ADJ
hassl-3225	45	18	skills	skill	NOUN
hassl-3225	45	19	can	can	AUX
hassl-3225	45	20	be	be	AUX
hassl-3225	45	21	acquired	acquire	VERB
hassl-3225	45	22	through	through	ADP
hassl-3225	45	23	forensic	forensic	ADJ
hassl-3225	45	24	training	training	NOUN
hassl-3225	45	25	(	(	PUNCT
hassl-3225	45	26	digabriele	digabriele	NOUN
hassl-3225	45	27	,	,	PUNCT
hassl-3225	45	28	2009	2009	NUM
hassl-3225	45	29	)	)	PUNCT
hassl-3225	45	30	and	and	CCONJ
hassl-3225	45	31	forensic	forensic	ADJ
hassl-3225	45	32	experience	experience	NOUN
hassl-3225	45	33	can	can	AUX
hassl-3225	45	34	be	be	AUX
hassl-3225	45	35	procured	procure	VERB
hassl-3225	45	36	by	by	ADP
hassl-3225	45	37	practical	practical	ADJ
hassl-3225	45	38	case	case	NOUN
hassl-3225	45	39	instruction	instruction	NOUN
hassl-3225	45	40	and	and	CCONJ
hassl-3225	45	41	related	relate	VERB
hassl-3225	45	42	forensic	forensic	ADJ
hassl-3225	45	43	investigations	investigation	NOUN
hassl-3225	45	44	(	(	PUNCT
hassl-3225	45	45	meservy	meservy	NOUN
hassl-3225	45	46	et	et	PROPN
hassl-3225	45	47	al	al	PROPN
hassl-3225	45	48	.	.	PROPN
hassl-3225	45	49	,	,	PUNCT
hassl-3225	45	50	2006	2006	NUM
hassl-3225	45	51	)	)	PUNCT
hassl-3225	45	52	.	.	PUNCT
hassl-3225	46	1	nicolae	nicolae	PROPN
hassl-3225	46	2	and	and	CCONJ
hassl-3225	46	3	diana	diana	PROPN
hassl-3225	46	4	(	(	PUNCT
hassl-3225	46	5	2017	2017	NUM
hassl-3225	46	6	)	)	PUNCT
hassl-3225	46	7	added	add	VERB
hassl-3225	46	8	that	that	SCONJ
hassl-3225	46	9	courses	course	NOUN
hassl-3225	46	10	on	on	ADP
hassl-3225	46	11	forensic	forensic	ADJ
hassl-3225	46	12	science	science	NOUN
hassl-3225	46	13	,	,	PUNCT
hassl-3225	46	14	communications	communication	NOUN
hassl-3225	46	15	,	,	PUNCT
hassl-3225	46	16	information	information	NOUN
hassl-3225	46	17	technology	technology	NOUN
hassl-3225	46	18	,	,	PUNCT
hassl-3225	46	19	and	and	CCONJ
hassl-3225	46	20	advanced	advanced	ADJ
hassl-3225	46	21	accounting	accounting	NOUN
hassl-3225	46	22	topics	topic	NOUN
hassl-3225	46	23	provided	provide	VERB
hassl-3225	46	24	by	by	ADP
hassl-3225	46	25	universities	university	NOUN
hassl-3225	46	26	or	or	CCONJ
hassl-3225	46	27	professional	professional	ADJ
hassl-3225	46	28	accounting	accounting	NOUN
hassl-3225	46	29	bodies	body	NOUN
hassl-3225	46	30	elevate	elevate	VERB
hassl-3225	46	31	accountants	accountant	NOUN
hassl-3225	46	32	’	’	PART
hassl-3225	46	33	knowledge	knowledge	NOUN
hassl-3225	46	34	and	and	CCONJ
hassl-3225	46	35	skills	skill	NOUN
hassl-3225	46	36	.	.	PUNCT
hassl-3225	47	1	practitioners	practitioner	NOUN
hassl-3225	47	2	experience	experience	NOUN
hassl-3225	47	3	in	in	ADP
hassl-3225	47	4	forensic	forensic	ADJ
hassl-3225	47	5	accounting	accounting	NOUN
hassl-3225	47	6	was	be	AUX
hassl-3225	47	7	also	also	ADV
hassl-3225	47	8	deemed	deem	VERB
hassl-3225	47	9	important	important	ADJ
hassl-3225	47	10	(	(	PUNCT
hassl-3225	47	11	meservy	meservy	NOUN
hassl-3225	47	12	et	et	PROPN
hassl-3225	47	13	al	al	PROPN
hassl-3225	47	14	.	.	PROPN
hassl-3225	47	15	,	,	PUNCT
hassl-3225	47	16	2006	2006	NUM
hassl-3225	47	17	)	)	PUNCT
hassl-3225	47	18	.	.	PUNCT
hassl-3225	48	1	on	on	ADP
hassl-3225	48	2	the	the	DET
hassl-3225	48	3	other	other	ADJ
hassl-3225	48	4	hand	hand	NOUN
hassl-3225	48	5	,	,	PUNCT
hassl-3225	48	6	organizational	organizational	ADJ
hassl-3225	48	7	initiatives	initiative	NOUN
hassl-3225	48	8	and	and	CCONJ
hassl-3225	48	9	practices	practice	NOUN
hassl-3225	48	10	like	like	ADP
hassl-3225	48	11	adapting	adapt	VERB
hassl-3225	48	12	information	information	NOUN
hassl-3225	48	13	technology	technology	NOUN
hassl-3225	48	14	solutions	solution	NOUN
hassl-3225	48	15	and	and	CCONJ
hassl-3225	48	16	accounting	accounting	NOUN
hassl-3225	48	17	practices	practice	NOUN
hassl-3225	48	18	,	,	PUNCT
hassl-3225	48	19	for	for	ADP
hassl-3225	48	20	example	example	NOUN
hassl-3225	48	21	creative	creative	ADJ
hassl-3225	48	22	accounting	accounting	NOUN
hassl-3225	48	23	practices	practice	NOUN
hassl-3225	48	24	,	,	PUNCT
hassl-3225	48	25	play	play	VERB
hassl-3225	48	26	a	a	DET
hassl-3225	48	27	pivotal	pivotal	ADJ
hassl-3225	48	28	role	role	NOUN
hassl-3225	48	29	in	in	ADP
hassl-3225	48	30	this	this	DET
hassl-3225	48	31	regard	regard	NOUN
hassl-3225	48	32	(	(	PUNCT
hassl-3225	48	33	bhasin	bhasin	NOUN
hassl-3225	48	34	,	,	PUNCT
hassl-3225	48	35	2016	2016	NUM
hassl-3225	48	36	;	;	PUNCT
hassl-3225	48	37	bierstaker	bierstaker	NUM
hassl-3225	48	38	,	,	PUNCT
hassl-3225	48	39	brody	brody	PROPN
hassl-3225	48	40	,	,	PUNCT
hassl-3225	48	41	&	&	CCONJ
hassl-3225	48	42	pacini	pacini	PROPN
hassl-3225	48	43	,	,	PUNCT
hassl-3225	48	44	2006	2006	NUM
hassl-3225	48	45	;	;	PUNCT
hassl-3225	48	46	pan	pan	PROPN
hassl-3225	48	47	&	&	CCONJ
hassl-3225	48	48	seow	seow	PROPN
hassl-3225	48	49	,	,	PUNCT
hassl-3225	48	50	2016	2016	NUM
hassl-3225	48	51	)	)	PUNCT
hassl-3225	48	52	.	.	PUNCT
hassl-3225	49	1	for	for	ADP
hassl-3225	49	2	the	the	DET
hassl-3225	49	3	purpose	purpose	NOUN
hassl-3225	49	4	of	of	ADP
hassl-3225	49	5	this	this	DET
hassl-3225	49	6	study	study	NOUN
hassl-3225	49	7	,	,	PUNCT
hassl-3225	49	8	the	the	DET
hassl-3225	49	9	factors	factor	NOUN
hassl-3225	49	10	that	that	PRON
hassl-3225	49	11	affect	affect	VERB
hassl-3225	49	12	the	the	DET
hassl-3225	49	13	successful	successful	ADJ
hassl-3225	49	14	implementation	implementation	NOUN
hassl-3225	49	15	of	of	ADP
hassl-3225	49	16	forensic	forensic	ADJ
hassl-3225	49	17	accounting	accounting	NOUN
hassl-3225	49	18	were	be	AUX
hassl-3225	49	19	divided	divide	VERB
hassl-3225	49	20	into	into	ADP
hassl-3225	49	21	organization	organization	NOUN
hassl-3225	49	22	-	-	PUNCT
hassl-3225	49	23	related	relate	VERB
hassl-3225	49	24	factors	factor	NOUN
hassl-3225	49	25	such	such	ADJ
hassl-3225	49	26	as	as	ADP
hassl-3225	49	27	information	information	NOUN
hassl-3225	49	28	technology	technology	NOUN
hassl-3225	49	29	solutions	solution	NOUN
hassl-3225	49	30	and	and	CCONJ
hassl-3225	49	31	creative	creative	ADJ
hassl-3225	49	32	accounting	accounting	NOUN
hassl-3225	49	33	practices	practice	NOUN
hassl-3225	49	34	,	,	PUNCT
hassl-3225	49	35	as	as	ADV
hassl-3225	49	36	well	well	ADV
hassl-3225	49	37	as	as	ADP
hassl-3225	49	38	people	people	NOUN
hassl-3225	49	39	-	-	PUNCT
hassl-3225	49	40	derived	derive	VERB
hassl-3225	49	41	factors	factor	NOUN
hassl-3225	49	42	such	such	ADJ
hassl-3225	49	43	as	as	ADP
hassl-3225	49	44	aspects	aspect	NOUN
hassl-3225	49	45	of	of	ADP
hassl-3225	49	46	knowledge	knowledge	NOUN
hassl-3225	49	47	,	,	PUNCT
hassl-3225	49	48	skills	skill	NOUN
hassl-3225	49	49	,	,	PUNCT
hassl-3225	49	50	and	and	CCONJ
hassl-3225	49	51	experience	experience	NOUN
hassl-3225	49	52	.	.	PUNCT
hassl-3225	50	1	the	the	DET
hassl-3225	50	2	aspects	aspect	NOUN
hassl-3225	50	3	of	of	ADP
hassl-3225	50	4	the	the	DET
hassl-3225	50	5	successful	successful	ADJ
hassl-3225	50	6	implementation	implementation	NOUN
hassl-3225	50	7	of	of	ADP
hassl-3225	50	8	forensic	forensic	ADJ
hassl-3225	50	9	accounting	accounting	NOUN
hassl-3225	50	10	can	can	AUX
hassl-3225	50	11	be	be	AUX
hassl-3225	50	12	extracted	extract	VERB
hassl-3225	50	13	from	from	ADP
hassl-3225	50	14	the	the	DET
hassl-3225	50	15	definition	definition	NOUN
hassl-3225	50	16	of	of	ADP
hassl-3225	50	17	the	the	DET
hassl-3225	50	18	term	term	NOUN
hassl-3225	50	19	itself	itself	PRON
hassl-3225	50	20	.	.	PUNCT
hassl-3225	51	1	researchers	researcher	NOUN
hassl-3225	51	2	(	(	PUNCT
hassl-3225	51	3	e.g.	e.g.	ADV
hassl-3225	51	4	,	,	PUNCT
hassl-3225	51	5	(	(	PUNCT
hassl-3225	51	6	bhasin	bhasin	NOUN
hassl-3225	51	7	,	,	PUNCT
hassl-3225	51	8	2016	2016	NUM
hassl-3225	51	9	;	;	PUNCT
hassl-3225	51	10	okoye	okoye	PROPN
hassl-3225	51	11	&	&	CCONJ
hassl-3225	51	12	ndidika	ndidika	PROPN
hassl-3225	51	13	,	,	PUNCT
hassl-3225	51	14	2009	2009	NUM
hassl-3225	51	15	)	)	PUNCT
hassl-3225	51	16	)	)	PUNCT
hassl-3225	51	17	have	have	AUX
hassl-3225	51	18	indicated	indicate	VERB
hassl-3225	51	19	that	that	SCONJ
hassl-3225	51	20	forensic	forensic	ADJ
hassl-3225	51	21	accounting	accounting	NOUN
hassl-3225	51	22	is	be	AUX
hassl-3225	51	23	a	a	DET
hassl-3225	51	24	multidimensional	multidimensional	ADJ
hassl-3225	51	25	practice	practice	NOUN
hassl-3225	51	26	in	in	ADP
hassl-3225	51	27	which	which	PRON
hassl-3225	51	28	forensic	forensic	ADJ
hassl-3225	51	29	accountants	accountant	NOUN
hassl-3225	51	30	must	must	AUX
hassl-3225	51	31	be	be	AUX
hassl-3225	51	32	able	able	ADJ
hassl-3225	51	33	to	to	PART
hassl-3225	51	34	do	do	VERB
hassl-3225	51	35	accounting	accounting	NOUN
hassl-3225	51	36	,	,	PUNCT
hassl-3225	51	37	auditing	auditing	NOUN
hassl-3225	51	38	and	and	CCONJ
hassl-3225	51	39	investigation	investigation	NOUN
hassl-3225	51	40	activities	activity	NOUN
hassl-3225	51	41	.	.	PUNCT
hassl-3225	52	1	these	these	DET
hassl-3225	52	2	three	three	NUM
hassl-3225	52	3	aspects	aspect	NOUN
hassl-3225	52	4	of	of	ADP
hassl-3225	52	5	forensic	forensic	ADJ
hassl-3225	52	6	accounting	accounting	NOUN
hassl-3225	52	7	were	be	AUX
hassl-3225	52	8	used	use	VERB
hassl-3225	52	9	in	in	ADP
hassl-3225	52	10	this	this	DET
hassl-3225	52	11	study	study	NOUN
hassl-3225	52	12	to	to	PART
hassl-3225	52	13	assess	assess	VERB
hassl-3225	52	14	the	the	DET
hassl-3225	52	15	successful	successful	ADJ
hassl-3225	52	16	implementation	implementation	NOUN
hassl-3225	52	17	of	of	ADP
hassl-3225	52	18	forensic	forensic	ADJ
hassl-3225	52	19	accounting	accounting	NOUN
hassl-3225	52	20	.	.	PUNCT
hassl-3225	53	1	the	the	DET
hassl-3225	53	2	following	follow	VERB
hassl-3225	53	3	paragraphs	paragraph	NOUN
hassl-3225	53	4	lay	lay	VERB
hassl-3225	53	5	the	the	DET
hassl-3225	53	6	foundation	foundation	NOUN
hassl-3225	53	7	for	for	ADP
hassl-3225	53	8	hypotheses	hypothesis	NOUN
hassl-3225	53	9	development	development	NOUN
hassl-3225	53	10	,	,	PUNCT
hassl-3225	53	11	in	in	ADP
hassl-3225	53	12	which	which	PRON
hassl-3225	53	13	some	some	DET
hassl-3225	53	14	organizational	organizational	ADJ
hassl-3225	53	15	and	and	CCONJ
hassl-3225	53	16	people	people	NOUN
hassl-3225	53	17	factors	factor	NOUN
hassl-3225	53	18	were	be	AUX
hassl-3225	53	19	assumed	assume	VERB
hassl-3225	53	20	to	to	PART
hassl-3225	53	21	show	show	VERB
hassl-3225	53	22	significant	significant	ADJ
hassl-3225	53	23	effects	effect	NOUN
hassl-3225	53	24	on	on	ADP
hassl-3225	53	25	forensic	forensic	ADJ
hassl-3225	53	26	accounting	accounting	NOUN
hassl-3225	53	27	implementation	implementation	NOUN
hassl-3225	53	28	.	.	PUNCT
hassl-3225	54	1	humanities	humanity	NOUN
hassl-3225	54	2	and	and	CCONJ
hassl-3225	54	3	social	social	ADJ
hassl-3225	54	4	sciences	science	NOUN
hassl-3225	54	5	letters	letter	NOUN
hassl-3225	54	6	,	,	PUNCT
hassl-3225	54	7	2023	2023	NUM
hassl-3225	54	8	,	,	PUNCT
hassl-3225	54	9	11(1	11(1	NUM
hassl-3225	54	10	):	):	PUNCT
hassl-3225	54	11	10	10	NUM
hassl-3225	54	12	-	-	SYM
hassl-3225	54	13	21	21	NUM
hassl-3225	54	14	12	12	NUM
hassl-3225	54	15	©	©	PROPN
hassl-3225	54	16	2023	2023	NUM
hassl-3225	54	17	conscientia	conscientia	PROPN
hassl-3225	54	18	beam	beam	PROPN
hassl-3225	54	19	.	.	PUNCT
hassl-3225	55	1	all	all	DET
hassl-3225	55	2	rights	right	NOUN
hassl-3225	55	3	reserved	reserve	VERB
hassl-3225	55	4	.	.	PUNCT
hassl-3225	56	1	2.2	2.2	NUM
hassl-3225	56	2	.	.	PUNCT
hassl-3225	56	3	information	information	NOUN
hassl-3225	56	4	technology	technology	NOUN
hassl-3225	56	5	solutions	solution	NOUN
hassl-3225	56	6	bierstaker	bierstaker	NOUN
hassl-3225	56	7	et	et	PROPN
hassl-3225	56	8	al	al	PROPN
hassl-3225	56	9	.	.	PROPN
hassl-3225	57	1	(	(	PUNCT
hassl-3225	57	2	2006	2006	NUM
hassl-3225	57	3	)	)	PUNCT
hassl-3225	57	4	examined	examine	VERB
hassl-3225	57	5	the	the	DET
hassl-3225	57	6	prevention	prevention	NOUN
hassl-3225	57	7	methods	method	NOUN
hassl-3225	57	8	used	use	VERB
hassl-3225	57	9	to	to	PART
hassl-3225	57	10	detect	detect	VERB
hassl-3225	57	11	fraud	fraud	NOUN
hassl-3225	57	12	using	use	VERB
hassl-3225	57	13	a	a	DET
hassl-3225	57	14	sample	sample	NOUN
hassl-3225	57	15	of	of	ADP
hassl-3225	57	16	accountants	accountant	NOUN
hassl-3225	57	17	,	,	PUNCT
hassl-3225	57	18	internal	internal	ADJ
hassl-3225	57	19	auditors	auditor	NOUN
hassl-3225	57	20	,	,	PUNCT
hassl-3225	57	21	as	as	ADV
hassl-3225	57	22	well	well	ADV
hassl-3225	57	23	as	as	ADP
hassl-3225	57	24	certified	certify	VERB
hassl-3225	57	25	fraud	fraud	NOUN
hassl-3225	57	26	examiners	examiner	NOUN
hassl-3225	57	27	.	.	PUNCT
hassl-3225	58	1	their	their	PRON
hassl-3225	58	2	results	result	NOUN
hassl-3225	58	3	indicate	indicate	VERB
hassl-3225	58	4	that	that	SCONJ
hassl-3225	58	5	the	the	DET
hassl-3225	58	6	most	most	ADJ
hassl-3225	58	7	fraud	fraud	NOUN
hassl-3225	58	8	procedure	procedure	NOUN
hassl-3225	58	9	utilized	utilize	VERB
hassl-3225	58	10	by	by	ADP
hassl-3225	58	11	companies	company	NOUN
hassl-3225	58	12	is	be	AUX
hassl-3225	58	13	using	use	VERB
hassl-3225	58	14	forensic	forensic	ADJ
hassl-3225	58	15	accountants	accountant	NOUN
hassl-3225	58	16	,	,	PUNCT
hassl-3225	58	17	followed	follow	VERB
hassl-3225	58	18	by	by	ADP
hassl-3225	58	19	virus	virus	NOUN
hassl-3225	58	20	protection	protection	NOUN
hassl-3225	58	21	,	,	PUNCT
hassl-3225	58	22	firewalls	firewall	NOUN
hassl-3225	58	23	,	,	PUNCT
hassl-3225	58	24	filtering	filter	VERB
hassl-3225	58	25	software	software	NOUN
hassl-3225	58	26	,	,	PUNCT
hassl-3225	58	27	data	datum	NOUN
hassl-3225	58	28	mining	mining	NOUN
hassl-3225	58	29	,	,	PUNCT
hassl-3225	58	30	password	password	NOUN
hassl-3225	58	31	protection	protection	NOUN
hassl-3225	58	32	,	,	PUNCT
hassl-3225	58	33	continuous	continuous	ADJ
hassl-3225	58	34	auditing	auditing	NOUN
hassl-3225	58	35	,	,	PUNCT
hassl-3225	58	36	and	and	CCONJ
hassl-3225	58	37	then	then	ADV
hassl-3225	58	38	fraud	fraud	VERB
hassl-3225	58	39	auditing	auditing	NOUN
hassl-3225	58	40	.	.	PUNCT
hassl-3225	59	1	these	these	DET
hassl-3225	59	2	results	result	NOUN
hassl-3225	59	3	suggest	suggest	VERB
hassl-3225	59	4	that	that	SCONJ
hassl-3225	59	5	information	information	NOUN
hassl-3225	59	6	technology	technology	NOUN
hassl-3225	59	7	solutions	solution	NOUN
hassl-3225	59	8	are	be	AUX
hassl-3225	59	9	important	important	ADJ
hassl-3225	59	10	for	for	ADP
hassl-3225	59	11	implementing	implement	VERB
hassl-3225	59	12	forensic	forensic	ADJ
hassl-3225	59	13	accounting	accounting	NOUN
hassl-3225	59	14	.	.	PUNCT
hassl-3225	60	1	pan	pan	PROPN
hassl-3225	60	2	and	and	CCONJ
hassl-3225	60	3	seow	seow	PROPN
hassl-3225	60	4	(	(	PUNCT
hassl-3225	60	5	2016	2016	NUM
hassl-3225	60	6	)	)	PUNCT
hassl-3225	60	7	reviewed	review	VERB
hassl-3225	60	8	the	the	DET
hassl-3225	60	9	literature	literature	NOUN
hassl-3225	60	10	on	on	ADP
hassl-3225	60	11	forensic	forensic	ADJ
hassl-3225	60	12	accounting	accounting	NOUN
hassl-3225	60	13	from	from	ADP
hassl-3225	60	14	2004	2004	NUM
hassl-3225	60	15	to	to	ADP
hassl-3225	60	16	2014	2014	NUM
hassl-3225	60	17	and	and	CCONJ
hassl-3225	60	18	indicated	indicate	VERB
hassl-3225	60	19	that	that	SCONJ
hassl-3225	60	20	accountants	accountant	NOUN
hassl-3225	60	21	should	should	AUX
hassl-3225	60	22	gain	gain	VERB
hassl-3225	60	23	the	the	DET
hassl-3225	60	24	required	require	VERB
hassl-3225	60	25	knowledge	knowledge	NOUN
hassl-3225	60	26	on	on	ADP
hassl-3225	60	27	how	how	SCONJ
hassl-3225	60	28	computer	computer	NOUN
hassl-3225	60	29	fraud	fraud	NOUN
hassl-3225	60	30	are	be	AUX
hassl-3225	60	31	conducted	conduct	VERB
hassl-3225	60	32	.	.	PUNCT
hassl-3225	61	1	moreover	moreover	ADV
hassl-3225	61	2	,	,	PUNCT
hassl-3225	61	3	companies	company	NOUN
hassl-3225	61	4	can	can	AUX
hassl-3225	61	5	use	use	VERB
hassl-3225	61	6	information	information	NOUN
hassl-3225	61	7	technology	technology	NOUN
hassl-3225	61	8	solutions	solution	NOUN
hassl-3225	61	9	like	like	ADP
hassl-3225	61	10	data	data	NOUN
hassl-3225	61	11	mining	mining	NOUN
hassl-3225	61	12	,	,	PUNCT
hassl-3225	61	13	business	business	NOUN
hassl-3225	61	14	analytics	analytic	NOUN
hassl-3225	61	15	,	,	PUNCT
hassl-3225	61	16	enterprise	enterprise	NOUN
hassl-3225	61	17	accounting	accounting	NOUN
hassl-3225	61	18	systems	system	NOUN
hassl-3225	61	19	and	and	CCONJ
hassl-3225	61	20	forensic	forensic	ADJ
hassl-3225	61	21	technology	technology	NOUN
hassl-3225	61	22	tools	tool	NOUN
hassl-3225	61	23	in	in	ADP
hassl-3225	61	24	order	order	NOUN
hassl-3225	61	25	to	to	PART
hassl-3225	61	26	improve	improve	VERB
hassl-3225	61	27	their	their	PRON
hassl-3225	61	28	abilities	ability	NOUN
hassl-3225	61	29	to	to	PART
hassl-3225	61	30	prevent	prevent	VERB
hassl-3225	61	31	and	and	CCONJ
hassl-3225	61	32	detect	detect	VERB
hassl-3225	61	33	fraud	fraud	NOUN
hassl-3225	61	34	.	.	PUNCT
hassl-3225	62	1	interviewing	interview	VERB
hassl-3225	62	2	a	a	DET
hassl-3225	62	3	sample	sample	NOUN
hassl-3225	62	4	of	of	ADP
hassl-3225	62	5	accounting	accounting	NOUN
hassl-3225	62	6	professionals	professional	NOUN
hassl-3225	62	7	form	form	VERB
hassl-3225	62	8	india	india	PROPN
hassl-3225	62	9	,	,	PUNCT
hassl-3225	62	10	thottoli	thottoli	PROPN
hassl-3225	62	11	et	et	PROPN
hassl-3225	62	12	al	al	PROPN
hassl-3225	62	13	.	.	PROPN
hassl-3225	63	1	(	(	PUNCT
hassl-3225	63	2	2019	2019	NUM
hassl-3225	63	3	)	)	PUNCT
hassl-3225	63	4	found	find	VERB
hassl-3225	63	5	that	that	SCONJ
hassl-3225	63	6	the	the	DET
hassl-3225	63	7	information	information	NOUN
hassl-3225	63	8	communication	communication	NOUN
hassl-3225	63	9	technology	technology	NOUN
hassl-3225	63	10	(	(	PUNCT
hassl-3225	63	11	ict	ict	PROPN
hassl-3225	63	12	)	)	PUNCT
hassl-3225	63	13	had	have	VERB
hassl-3225	63	14	a	a	DET
hassl-3225	63	15	significant	significant	ADJ
hassl-3225	63	16	effect	effect	NOUN
hassl-3225	63	17	on	on	ADP
hassl-3225	63	18	auditing	auditing	NOUN
hassl-3225	63	19	practices	practice	NOUN
hassl-3225	63	20	.	.	PUNCT
hassl-3225	64	1	the	the	DET
hassl-3225	64	2	authors	author	NOUN
hassl-3225	64	3	recommended	recommend	VERB
hassl-3225	64	4	auditing	auditing	NOUN
hassl-3225	64	5	firms	firm	NOUN
hassl-3225	64	6	to	to	PART
hassl-3225	64	7	pay	pay	VERB
hassl-3225	64	8	more	more	ADJ
hassl-3225	64	9	attention	attention	NOUN
hassl-3225	64	10	to	to	ADP
hassl-3225	64	11	auditing	audit	VERB
hassl-3225	64	12	customized	customize	VERB
hassl-3225	64	13	software	software	NOUN
hassl-3225	64	14	in	in	ADP
hassl-3225	64	15	order	order	NOUN
hassl-3225	64	16	to	to	PART
hassl-3225	64	17	improve	improve	VERB
hassl-3225	64	18	auditing	auditing	NOUN
hassl-3225	64	19	practices	practice	NOUN
hassl-3225	64	20	.	.	PUNCT
hassl-3225	65	1	in	in	ADP
hassl-3225	65	2	a	a	DET
hassl-3225	65	3	review	review	NOUN
hassl-3225	65	4	of	of	ADP
hassl-3225	65	5	data	datum	NOUN
hassl-3225	65	6	mining	mining	NOUN
hassl-3225	65	7	in	in	ADP
hassl-3225	65	8	banking	banking	NOUN
hassl-3225	65	9	sector	sector	NOUN
hassl-3225	65	10	,	,	PUNCT
hassl-3225	65	11	hassani	hassani	PROPN
hassl-3225	65	12	et	et	PROPN
hassl-3225	65	13	al	al	PROPN
hassl-3225	65	14	.	.	PROPN
hassl-3225	66	1	(	(	PUNCT
hassl-3225	66	2	2018	2018	NUM
hassl-3225	66	3	)	)	PUNCT
hassl-3225	66	4	concluded	conclude	VERB
hassl-3225	66	5	that	that	SCONJ
hassl-3225	66	6	banks	bank	NOUN
hassl-3225	66	7	use	use	VERB
hassl-3225	66	8	data	datum	NOUN
hassl-3225	66	9	mining	mining	NOUN
hassl-3225	66	10	techniques	technique	NOUN
hassl-3225	66	11	for	for	ADP
hassl-3225	66	12	several	several	ADJ
hassl-3225	66	13	purposes	purpose	NOUN
hassl-3225	66	14	,	,	PUNCT
hassl-3225	66	15	including	include	VERB
hassl-3225	66	16	the	the	DET
hassl-3225	66	17	purpose	purpose	NOUN
hassl-3225	66	18	of	of	ADP
hassl-3225	66	19	fraud	fraud	NOUN
hassl-3225	66	20	detection	detection	NOUN
hassl-3225	66	21	.	.	PUNCT
hassl-3225	67	1	statistical	statistical	ADJ
hassl-3225	67	2	and	and	CCONJ
hassl-3225	67	3	digital	digital	ADJ
hassl-3225	67	4	techniques	technique	NOUN
hassl-3225	67	5	as	as	ADV
hassl-3225	67	6	well	well	ADV
hassl-3225	67	7	as	as	ADP
hassl-3225	67	8	data	data	NOUN
hassl-3225	67	9	mining	mining	NOUN
hassl-3225	67	10	are	be	AUX
hassl-3225	67	11	common	common	ADJ
hassl-3225	67	12	techniques	technique	NOUN
hassl-3225	67	13	used	use	VERB
hassl-3225	67	14	by	by	ADP
hassl-3225	67	15	forensic	forensic	ADJ
hassl-3225	67	16	accountants	accountant	NOUN
hassl-3225	67	17	(	(	PUNCT
hassl-3225	67	18	kadam	kadam	PROPN
hassl-3225	67	19	,	,	PUNCT
hassl-3225	67	20	2020	2020	NUM
hassl-3225	67	21	)	)	PUNCT
hassl-3225	67	22	.	.	PUNCT
hassl-3225	68	1	moreover	moreover	ADV
hassl-3225	68	2	,	,	PUNCT
hassl-3225	68	3	the	the	DET
hassl-3225	68	4	content	content	NOUN
hassl-3225	68	5	of	of	ADP
hassl-3225	68	6	accounting	accounting	NOUN
hassl-3225	68	7	information	information	NOUN
hassl-3225	68	8	systems	system	NOUN
hassl-3225	68	9	(	(	PUNCT
hassl-3225	68	10	ais	ais	PROPN
hassl-3225	68	11	)	)	PUNCT
hassl-3225	68	12	is	be	AUX
hassl-3225	68	13	greatly	greatly	ADV
hassl-3225	68	14	related	relate	VERB
hassl-3225	68	15	to	to	ADP
hassl-3225	68	16	information	information	NOUN
hassl-3225	68	17	technology	technology	NOUN
hassl-3225	68	18	knowledge	knowledge	NOUN
hassl-3225	68	19	.	.	PUNCT
hassl-3225	69	1	for	for	ADP
hassl-3225	69	2	example	example	NOUN
hassl-3225	69	3	,	,	PUNCT
hassl-3225	69	4	both	both	CCONJ
hassl-3225	69	5	undergraduate	undergraduate	VERB
hassl-3225	69	6	and	and	CCONJ
hassl-3225	69	7	graduate	graduate	NOUN
hassl-3225	69	8	programs	program	NOUN
hassl-3225	69	9	of	of	ADP
hassl-3225	69	10	accounting	account	VERB
hassl-3225	69	11	in	in	ADP
hassl-3225	69	12	the	the	DET
hassl-3225	69	13	united	united	PROPN
hassl-3225	69	14	states	states	PROPN
hassl-3225	69	15	of	of	ADP
hassl-3225	69	16	america	america	PROPN
hassl-3225	69	17	(	(	PUNCT
hassl-3225	69	18	usa	usa	PROPN
hassl-3225	69	19	)	)	PUNCT
hassl-3225	69	20	contain	contain	VERB
hassl-3225	69	21	courses	course	NOUN
hassl-3225	69	22	on	on	ADP
hassl-3225	69	23	information	information	NOUN
hassl-3225	69	24	technology	technology	NOUN
hassl-3225	69	25	auditing	auditing	NOUN
hassl-3225	69	26	and	and	CCONJ
hassl-3225	69	27	computer	computer	NOUN
hassl-3225	69	28	forensics	forensic	NOUN
hassl-3225	69	29	(	(	PUNCT
hassl-3225	69	30	o'donnell	o'donnell	PROPN
hassl-3225	69	31	,	,	PUNCT
hassl-3225	69	32	2019	2019	NUM
hassl-3225	69	33	)	)	PUNCT
hassl-3225	69	34	.	.	PUNCT
hassl-3225	70	1	based	base	VERB
hassl-3225	70	2	on	on	ADP
hassl-3225	70	3	the	the	DET
hassl-3225	70	4	above	above	ADV
hassl-3225	70	5	-	-	PUNCT
hassl-3225	70	6	mentioned	mention	VERB
hassl-3225	70	7	studies	study	NOUN
hassl-3225	70	8	,	,	PUNCT
hassl-3225	70	9	it	it	PRON
hassl-3225	70	10	was	be	AUX
hassl-3225	70	11	concluded	conclude	VERB
hassl-3225	70	12	that	that	SCONJ
hassl-3225	70	13	information	information	NOUN
hassl-3225	70	14	technology	technology	NOUN
hassl-3225	70	15	solutions	solution	NOUN
hassl-3225	70	16	aid	aid	VERB
hassl-3225	70	17	forensic	forensic	ADJ
hassl-3225	70	18	accountants	accountant	NOUN
hassl-3225	70	19	to	to	PART
hassl-3225	70	20	do	do	VERB
hassl-3225	70	21	their	their	PRON
hassl-3225	70	22	tasks	task	NOUN
hassl-3225	70	23	well	well	ADV
hassl-3225	70	24	.	.	PUNCT
hassl-3225	71	1	consequently	consequently	ADV
hassl-3225	71	2	,	,	PUNCT
hassl-3225	71	3	the	the	DET
hassl-3225	71	4	following	follow	VERB
hassl-3225	71	5	hypothesis	hypothesis	NOUN
hassl-3225	71	6	was	be	AUX
hassl-3225	71	7	introduced	introduce	VERB
hassl-3225	71	8	:	:	PUNCT
hassl-3225	71	9	h1	h1	NOUN
hassl-3225	71	10	:	:	PUNCT
hassl-3225	71	11	information	information	NOUN
hassl-3225	71	12	technology	technology	NOUN
hassl-3225	71	13	solutions	solution	NOUN
hassl-3225	71	14	play	play	VERB
hassl-3225	71	15	a	a	DET
hassl-3225	71	16	significant	significant	ADJ
hassl-3225	71	17	role	role	NOUN
hassl-3225	71	18	in	in	ADP
hassl-3225	71	19	the	the	DET
hassl-3225	71	20	successful	successful	ADJ
hassl-3225	71	21	implementation	implementation	NOUN
hassl-3225	71	22	of	of	ADP
hassl-3225	71	23	forensic	forensic	ADJ
hassl-3225	71	24	accounting	accounting	NOUN
hassl-3225	71	25	practices	practice	NOUN
hassl-3225	71	26	.	.	PUNCT
hassl-3225	72	1	2.3	2.3	NUM
hassl-3225	72	2	.	.	PUNCT
hassl-3225	73	1	creative	creative	ADJ
hassl-3225	73	2	accounting	accounting	NOUN
hassl-3225	73	3	practices	practice	NOUN
hassl-3225	73	4	creative	creative	ADJ
hassl-3225	73	5	accounting	accounting	NOUN
hassl-3225	73	6	as	as	SCONJ
hassl-3225	73	7	named	name	VERB
hassl-3225	73	8	in	in	ADP
hassl-3225	73	9	europe	europe	PROPN
hassl-3225	73	10	,	,	PUNCT
hassl-3225	73	11	or	or	CCONJ
hassl-3225	73	12	earnings	earning	NOUN
hassl-3225	73	13	management	management	NOUN
hassl-3225	73	14	as	as	ADV
hassl-3225	73	15	entitled	entitle	VERB
hassl-3225	73	16	in	in	ADP
hassl-3225	73	17	the	the	DET
hassl-3225	73	18	usa	usa	PROPN
hassl-3225	73	19	,	,	PUNCT
hassl-3225	73	20	refers	refer	VERB
hassl-3225	73	21	to	to	ADP
hassl-3225	73	22	a	a	DET
hassl-3225	73	23	kind	kind	NOUN
hassl-3225	73	24	of	of	ADP
hassl-3225	73	25	a	a	DET
hassl-3225	73	26	manipulative	manipulative	ADJ
hassl-3225	73	27	accounting	accounting	NOUN
hassl-3225	73	28	behavior	behavior	NOUN
hassl-3225	73	29	used	use	VERB
hassl-3225	73	30	by	by	ADP
hassl-3225	73	31	companies	company	NOUN
hassl-3225	73	32	to	to	PART
hassl-3225	73	33	affect	affect	VERB
hassl-3225	73	34	the	the	DET
hassl-3225	73	35	decisions	decision	NOUN
hassl-3225	73	36	of	of	ADP
hassl-3225	73	37	investors	investor	NOUN
hassl-3225	73	38	or	or	CCONJ
hassl-3225	73	39	users	user	NOUN
hassl-3225	73	40	of	of	ADP
hassl-3225	73	41	financial	financial	ADJ
hassl-3225	73	42	statements	statement	NOUN
hassl-3225	73	43	by	by	ADP
hassl-3225	73	44	several	several	ADJ
hassl-3225	73	45	practices	practice	NOUN
hassl-3225	73	46	such	such	ADJ
hassl-3225	73	47	as	as	ADP
hassl-3225	73	48	improving	improve	VERB
hassl-3225	73	49	their	their	PRON
hassl-3225	73	50	prices	price	NOUN
hassl-3225	73	51	of	of	ADP
hassl-3225	73	52	shares	share	NOUN
hassl-3225	73	53	.	.	PUNCT
hassl-3225	74	1	in	in	ADP
hassl-3225	74	2	fact	fact	NOUN
hassl-3225	74	3	,	,	PUNCT
hassl-3225	74	4	these	these	DET
hassl-3225	74	5	practices	practice	NOUN
hassl-3225	74	6	are	be	AUX
hassl-3225	74	7	unethical	unethical	ADJ
hassl-3225	74	8	behaviors	behavior	NOUN
hassl-3225	74	9	in	in	ADP
hassl-3225	74	10	financial	financial	ADJ
hassl-3225	74	11	reporting	reporting	NOUN
hassl-3225	74	12	(	(	PUNCT
hassl-3225	74	13	bhasin	bhasin	NOUN
hassl-3225	74	14	,	,	PUNCT
hassl-3225	74	15	2016	2016	NUM
hassl-3225	74	16	)	)	PUNCT
hassl-3225	74	17	.	.	PUNCT
hassl-3225	75	1	such	such	ADJ
hassl-3225	75	2	practices	practice	NOUN
hassl-3225	75	3	should	should	AUX
hassl-3225	75	4	be	be	AUX
hassl-3225	75	5	stopped	stop	VERB
hassl-3225	75	6	due	due	ADJ
hassl-3225	75	7	to	to	ADP
hassl-3225	75	8	fact	fact	NOUN
hassl-3225	75	9	that	that	SCONJ
hassl-3225	75	10	actual	actual	ADJ
hassl-3225	75	11	actions	action	NOUN
hassl-3225	75	12	of	of	ADP
hassl-3225	75	13	companies	company	NOUN
hassl-3225	75	14	should	should	AUX
hassl-3225	75	15	be	be	AUX
hassl-3225	75	16	disclosed	disclose	VERB
hassl-3225	75	17	in	in	ADP
hassl-3225	75	18	parallel	parallel	NOUN
hassl-3225	75	19	with	with	ADP
hassl-3225	75	20	the	the	DET
hassl-3225	75	21	ethical	ethical	ADJ
hassl-3225	75	22	rules	rule	NOUN
hassl-3225	75	23	.	.	PUNCT
hassl-3225	76	1	therefore	therefore	ADV
hassl-3225	76	2	,	,	PUNCT
hassl-3225	76	3	forensic	forensic	ADJ
hassl-3225	76	4	accounting	accounting	NOUN
hassl-3225	76	5	is	be	AUX
hassl-3225	76	6	essential	essential	ADJ
hassl-3225	76	7	to	to	PART
hassl-3225	76	8	achieve	achieve	VERB
hassl-3225	76	9	this	this	DET
hassl-3225	76	10	goal	goal	NOUN
hassl-3225	76	11	(	(	PUNCT
hassl-3225	76	12	osazevbaru	osazevbaru	ADJ
hassl-3225	76	13	,	,	PUNCT
hassl-3225	76	14	2012	2012	NUM
hassl-3225	76	15	)	)	PUNCT
hassl-3225	76	16	.	.	PUNCT
hassl-3225	77	1	according	accord	VERB
hassl-3225	77	2	to	to	ADP
hassl-3225	77	3	rezaee	rezaee	PROPN
hassl-3225	77	4	,	,	PUNCT
hassl-3225	77	5	crumbley	crumbley	NOUN
hassl-3225	77	6	,	,	PUNCT
hassl-3225	77	7	and	and	CCONJ
hassl-3225	77	8	elmore	elmore	NOUN
hassl-3225	77	9	(	(	PUNCT
hassl-3225	77	10	2004	2004	NUM
hassl-3225	77	11	)	)	PUNCT
hassl-3225	77	12	earnings	earning	NOUN
hassl-3225	77	13	management	management	NOUN
hassl-3225	77	14	is	be	AUX
hassl-3225	77	15	one	one	NUM
hassl-3225	77	16	important	important	ADJ
hassl-3225	77	17	topic	topic	NOUN
hassl-3225	77	18	in	in	ADP
hassl-3225	77	19	forensic	forensic	ADJ
hassl-3225	77	20	accounting	accounting	NOUN
hassl-3225	77	21	.	.	PUNCT
hassl-3225	78	1	abu	abu	PROPN
hassl-3225	78	2	saleem	saleem	PROPN
hassl-3225	78	3	(	(	PUNCT
hassl-3225	78	4	2019	2019	NUM
hassl-3225	78	5	)	)	PUNCT
hassl-3225	78	6	described	describe	VERB
hassl-3225	78	7	creative	creative	ADJ
hassl-3225	78	8	accounting	accounting	NOUN
hassl-3225	78	9	as	as	ADP
hassl-3225	78	10	an	an	DET
hassl-3225	78	11	accounting	accounting	NOUN
hassl-3225	78	12	practice	practice	NOUN
hassl-3225	78	13	used	use	VERB
hassl-3225	78	14	by	by	ADP
hassl-3225	78	15	companies	company	NOUN
hassl-3225	78	16	to	to	PART
hassl-3225	78	17	match	match	VERB
hassl-3225	78	18	their	their	PRON
hassl-3225	78	19	interests	interest	NOUN
hassl-3225	78	20	rather	rather	ADV
hassl-3225	78	21	than	than	ADP
hassl-3225	78	22	the	the	DET
hassl-3225	78	23	actual	actual	ADJ
hassl-3225	78	24	performance	performance	NOUN
hassl-3225	78	25	of	of	ADP
hassl-3225	78	26	the	the	DET
hassl-3225	78	27	company	company	NOUN
hassl-3225	78	28	and	and	CCONJ
hassl-3225	78	29	found	find	VERB
hassl-3225	78	30	that	that	SCONJ
hassl-3225	78	31	the	the	DET
hassl-3225	78	32	characteristics	characteristic	NOUN
hassl-3225	78	33	of	of	ADP
hassl-3225	78	34	audit	audit	NOUN
hassl-3225	78	35	committee	committee	NOUN
hassl-3225	78	36	such	such	ADJ
hassl-3225	78	37	as	as	ADP
hassl-3225	78	38	activity	activity	NOUN
hassl-3225	78	39	play	play	VERB
hassl-3225	78	40	a	a	DET
hassl-3225	78	41	significant	significant	ADJ
hassl-3225	78	42	role	role	NOUN
hassl-3225	78	43	in	in	ADP
hassl-3225	78	44	the	the	DET
hassl-3225	78	45	reduction	reduction	NOUN
hassl-3225	78	46	of	of	ADP
hassl-3225	78	47	creative	creative	ADJ
hassl-3225	78	48	accounting	accounting	NOUN
hassl-3225	78	49	practices	practice	NOUN
hassl-3225	78	50	.	.	PUNCT
hassl-3225	79	1	the	the	DET
hassl-3225	79	2	following	follow	VERB
hassl-3225	79	3	hypothesis	hypothesis	NOUN
hassl-3225	79	4	was	be	AUX
hassl-3225	79	5	suggested	suggest	VERB
hassl-3225	79	6	to	to	PART
hassl-3225	79	7	explore	explore	VERB
hassl-3225	79	8	the	the	DET
hassl-3225	79	9	extent	extent	NOUN
hassl-3225	79	10	to	to	PART
hassl-3225	79	11	which	which	PRON
hassl-3225	79	12	creative	creative	ADJ
hassl-3225	79	13	accounting	accounting	NOUN
hassl-3225	79	14	inhibit	inhibit	VERB
hassl-3225	79	15	the	the	DET
hassl-3225	79	16	successful	successful	ADJ
hassl-3225	79	17	implementation	implementation	NOUN
hassl-3225	79	18	of	of	ADP
hassl-3225	79	19	forensic	forensic	ADJ
hassl-3225	79	20	accounting	accounting	NOUN
hassl-3225	79	21	practices	practice	NOUN
hassl-3225	79	22	.	.	PUNCT
hassl-3225	80	1	h2	h2	NOUN
hassl-3225	80	2	:	:	PUNCT
hassl-3225	80	3	creative	creative	ADJ
hassl-3225	80	4	accounting	accounting	NOUN
hassl-3225	80	5	practices	practice	NOUN
hassl-3225	80	6	play	play	VERB
hassl-3225	80	7	a	a	DET
hassl-3225	80	8	significant	significant	ADJ
hassl-3225	80	9	role	role	NOUN
hassl-3225	80	10	in	in	ADP
hassl-3225	80	11	inhibiting	inhibit	VERB
hassl-3225	80	12	the	the	DET
hassl-3225	80	13	successful	successful	ADJ
hassl-3225	80	14	implementation	implementation	NOUN
hassl-3225	80	15	of	of	ADP
hassl-3225	80	16	forensic	forensic	ADJ
hassl-3225	80	17	accounting	accounting	NOUN
hassl-3225	80	18	practices	practice	NOUN
hassl-3225	80	19	.	.	PUNCT
hassl-3225	81	1	2.4	2.4	NUM
hassl-3225	81	2	.	.	PUNCT
hassl-3225	81	3	forensic	forensic	ADJ
hassl-3225	81	4	accounting	accounting	NOUN
hassl-3225	81	5	education	education	NOUN
hassl-3225	81	6	some	some	DET
hassl-3225	81	7	studies	study	NOUN
hassl-3225	81	8	have	have	AUX
hassl-3225	81	9	dealt	deal	VERB
hassl-3225	81	10	with	with	ADP
hassl-3225	81	11	surveying	survey	VERB
hassl-3225	81	12	opinions	opinion	NOUN
hassl-3225	81	13	of	of	ADP
hassl-3225	81	14	academicians	academician	NOUN
hassl-3225	81	15	and	and	CCONJ
hassl-3225	81	16	practitioners	practitioner	NOUN
hassl-3225	81	17	of	of	ADP
hassl-3225	81	18	forensic	forensic	ADJ
hassl-3225	81	19	accounting	accounting	NOUN
hassl-3225	81	20	(	(	PUNCT
hassl-3225	81	21	e.g.	e.g.	ADV
hassl-3225	81	22	,	,	PUNCT
hassl-3225	81	23	rezaee	rezaee	PROPN
hassl-3225	81	24	et	et	PROPN
hassl-3225	81	25	al	al	PROPN
hassl-3225	81	26	.	.	PROPN
hassl-3225	82	1	(	(	PUNCT
hassl-3225	82	2	2004	2004	NUM
hassl-3225	82	3	)	)	PUNCT
hassl-3225	82	4	)	)	PUNCT
hassl-3225	83	1	,	,	PUNCT
hassl-3225	83	2	while	while	SCONJ
hassl-3225	83	3	other	other	ADJ
hassl-3225	83	4	studies	study	NOUN
hassl-3225	83	5	were	be	AUX
hassl-3225	83	6	concerned	concern	VERB
hassl-3225	83	7	with	with	ADP
hassl-3225	83	8	the	the	DET
hassl-3225	83	9	curriculum	curriculum	NOUN
hassl-3225	83	10	of	of	ADP
hassl-3225	83	11	forensic	forensic	ADJ
hassl-3225	83	12	accounting	accounting	NOUN
hassl-3225	83	13	(	(	PUNCT
hassl-3225	83	14	kranacher	kranacher	PROPN
hassl-3225	83	15	,	,	PUNCT
hassl-3225	83	16	morris	morris	PROPN
hassl-3225	83	17	,	,	PUNCT
hassl-3225	83	18	pearson	pearson	PROPN
hassl-3225	83	19	,	,	PUNCT
hassl-3225	83	20	&	&	CCONJ
hassl-3225	83	21	riley	riley	PROPN
hassl-3225	83	22	jr	jr	PROPN
hassl-3225	83	23	,	,	PUNCT
hassl-3225	83	24	2008	2008	NUM
hassl-3225	83	25	;	;	PUNCT
hassl-3225	83	26	ramamoorti	ramamoorti	PROPN
hassl-3225	83	27	,	,	PUNCT
hassl-3225	83	28	2008	2008	NUM
hassl-3225	83	29	)	)	PUNCT
hassl-3225	83	30	.	.	PUNCT
hassl-3225	84	1	in	in	ADP
hassl-3225	84	2	a	a	DET
hassl-3225	84	3	study	study	NOUN
hassl-3225	84	4	by	by	ADP
hassl-3225	84	5	bhavani	bhavani	PROPN
hassl-3225	84	6	and	and	CCONJ
hassl-3225	84	7	mehta	mehta	PROPN
hassl-3225	84	8	(	(	PUNCT
hassl-3225	84	9	2018	2018	NUM
hassl-3225	84	10	)	)	PUNCT
hassl-3225	84	11	on	on	ADP
hassl-3225	84	12	forensic	forensic	ADJ
hassl-3225	84	13	accounting	accounting	NOUN
hassl-3225	84	14	education	education	NOUN
hassl-3225	84	15	in	in	ADP
hassl-3225	84	16	the	the	DET
hassl-3225	84	17	uae	uae	PROPN
hassl-3225	84	18	,	,	PUNCT
hassl-3225	84	19	the	the	DET
hassl-3225	84	20	authors	author	NOUN
hassl-3225	84	21	indicated	indicate	VERB
hassl-3225	84	22	that	that	SCONJ
hassl-3225	84	23	universities	university	NOUN
hassl-3225	84	24	are	be	AUX
hassl-3225	84	25	required	require	VERB
hassl-3225	84	26	to	to	PART
hassl-3225	84	27	offer	offer	VERB
hassl-3225	84	28	courses	course	NOUN
hassl-3225	84	29	in	in	ADP
hassl-3225	84	30	forensic	forensic	ADJ
hassl-3225	84	31	accounting	accounting	NOUN
hassl-3225	84	32	.	.	PUNCT
hassl-3225	85	1	such	such	ADJ
hassl-3225	85	2	results	result	NOUN
hassl-3225	85	3	confirm	confirm	VERB
hassl-3225	85	4	the	the	DET
hassl-3225	85	5	importance	importance	NOUN
hassl-3225	85	6	of	of	ADP
hassl-3225	85	7	forensic	forensic	ADJ
hassl-3225	85	8	education	education	NOUN
hassl-3225	85	9	accounting	account	VERB
hassl-3225	85	10	by	by	ADP
hassl-3225	85	11	which	which	PRON
hassl-3225	85	12	accountants	accountant	NOUN
hassl-3225	85	13	and	and	CCONJ
hassl-3225	85	14	auditors	auditor	NOUN
hassl-3225	85	15	can	can	AUX
hassl-3225	85	16	learn	learn	VERB
hassl-3225	85	17	how	how	SCONJ
hassl-3225	85	18	to	to	PART
hassl-3225	85	19	implement	implement	VERB
hassl-3225	85	20	the	the	DET
hassl-3225	85	21	procedures	procedure	NOUN
hassl-3225	85	22	of	of	ADP
hassl-3225	85	23	forensic	forensic	ADJ
hassl-3225	85	24	accounting	accounting	NOUN
hassl-3225	85	25	.	.	PUNCT
hassl-3225	86	1	shanikat	shanikat	PROPN
hassl-3225	86	2	and	and	CCONJ
hassl-3225	86	3	khan	khan	PROPN
hassl-3225	86	4	(	(	PUNCT
hassl-3225	86	5	2013	2013	NUM
hassl-3225	86	6	)	)	PUNCT
hassl-3225	86	7	carried	carry	VERB
hassl-3225	86	8	out	out	ADP
hassl-3225	86	9	a	a	DET
hassl-3225	86	10	theoretical	theoretical	ADJ
hassl-3225	86	11	analysis	analysis	NOUN
hassl-3225	86	12	and	and	CCONJ
hassl-3225	86	13	provided	provide	VERB
hassl-3225	86	14	a	a	DET
hassl-3225	86	15	conceptual	conceptual	ADJ
hassl-3225	86	16	framework	framework	NOUN
hassl-3225	86	17	for	for	ADP
hassl-3225	86	18	forensic	forensic	ADJ
hassl-3225	86	19	accounting	accounting	NOUN
hassl-3225	86	20	,	,	PUNCT
hassl-3225	86	21	consisting	consist	VERB
hassl-3225	86	22	of	of	ADP
hassl-3225	86	23	four	four	NUM
hassl-3225	86	24	phases	phase	NOUN
hassl-3225	86	25	related	relate	VERB
hassl-3225	86	26	to	to	ADP
hassl-3225	86	27	forensic	forensic	ADJ
hassl-3225	86	28	accounting	accounting	NOUN
hassl-3225	86	29	objectives	objective	NOUN
hassl-3225	86	30	,	,	PUNCT
hassl-3225	86	31	major	major	ADJ
hassl-3225	86	32	components	component	NOUN
hassl-3225	86	33	,	,	PUNCT
hassl-3225	86	34	assignments	assignment	NOUN
hassl-3225	86	35	of	of	ADP
hassl-3225	86	36	forensic	forensic	ADJ
hassl-3225	86	37	accountants	accountant	NOUN
hassl-3225	86	38	,	,	PUNCT
hassl-3225	86	39	as	as	ADV
hassl-3225	86	40	well	well	ADV
hassl-3225	86	41	as	as	ADP
hassl-3225	86	42	standards	standard	NOUN
hassl-3225	86	43	and	and	CCONJ
hassl-3225	86	44	skills	skill	NOUN
hassl-3225	86	45	of	of	ADP
hassl-3225	86	46	forensic	forensic	ADJ
hassl-3225	86	47	accounting	accounting	NOUN
hassl-3225	86	48	.	.	PUNCT
hassl-3225	87	1	in	in	ADP
hassl-3225	87	2	a	a	DET
hassl-3225	87	3	survey	survey	NOUN
hassl-3225	87	4	of	of	ADP
hassl-3225	87	5	academicians	academician	NOUN
hassl-3225	87	6	and	and	CCONJ
hassl-3225	87	7	practitioners	practitioner	NOUN
hassl-3225	87	8	conducted	conduct	VERB
hassl-3225	87	9	by	by	ADP
hassl-3225	87	10	rezaee	rezaee	PROPN
hassl-3225	87	11	et	et	PROPN
hassl-3225	87	12	al	al	PROPN
hassl-3225	87	13	.	.	PROPN
hassl-3225	88	1	(	(	PUNCT
hassl-3225	88	2	2004	2004	NUM
hassl-3225	88	3	)	)	PUNCT
hassl-3225	88	4	the	the	DET
hassl-3225	88	5	authors	author	NOUN
hassl-3225	88	6	indicated	indicate	VERB
hassl-3225	88	7	that	that	SCONJ
hassl-3225	88	8	universities	university	NOUN
hassl-3225	88	9	should	should	AUX
hassl-3225	88	10	integrate	integrate	VERB
hassl-3225	88	11	humanities	humanity	NOUN
hassl-3225	88	12	and	and	CCONJ
hassl-3225	88	13	social	social	ADJ
hassl-3225	88	14	sciences	science	NOUN
hassl-3225	88	15	letters	letter	NOUN
hassl-3225	88	16	,	,	PUNCT
hassl-3225	88	17	2023	2023	NUM
hassl-3225	88	18	,	,	PUNCT
hassl-3225	88	19	11(1	11(1	NUM
hassl-3225	88	20	):	):	PUNCT
hassl-3225	88	21	10	10	NUM
hassl-3225	88	22	-	-	SYM
hassl-3225	88	23	21	21	NUM
hassl-3225	88	24	13	13	NUM
hassl-3225	88	25	©	©	PROPN
hassl-3225	88	26	2023	2023	NUM
hassl-3225	88	27	conscientia	conscientia	PROPN
hassl-3225	88	28	beam	beam	PROPN
hassl-3225	88	29	.	.	PUNCT
hassl-3225	89	1	all	all	DET
hassl-3225	89	2	rights	right	NOUN
hassl-3225	89	3	reserved	reserve	VERB
hassl-3225	89	4	.	.	PUNCT
hassl-3225	90	1	forensic	forensic	ADJ
hassl-3225	90	2	accounting	accounting	NOUN
hassl-3225	90	3	curriculum	curriculum	NOUN
hassl-3225	90	4	into	into	ADP
hassl-3225	90	5	their	their	PRON
hassl-3225	90	6	accounting	accounting	NOUN
hassl-3225	90	7	programs	program	NOUN
hassl-3225	90	8	in	in	ADP
hassl-3225	90	9	order	order	NOUN
hassl-3225	90	10	to	to	PART
hassl-3225	90	11	benefit	benefit	VERB
hassl-3225	90	12	accounting	accounting	NOUN
hassl-3225	90	13	students	student	NOUN
hassl-3225	90	14	,	,	PUNCT
hassl-3225	90	15	business	business	NOUN
hassl-3225	90	16	communities	community	NOUN
hassl-3225	90	17	,	,	PUNCT
hassl-3225	90	18	as	as	ADV
hassl-3225	90	19	well	well	ADV
hassl-3225	90	20	as	as	ADP
hassl-3225	90	21	accounting	accounting	NOUN
hassl-3225	90	22	profession	profession	NOUN
hassl-3225	90	23	.	.	PUNCT
hassl-3225	91	1	it	it	PRON
hassl-3225	91	2	can	can	AUX
hassl-3225	91	3	be	be	AUX
hassl-3225	91	4	said	say	VERB
hassl-3225	91	5	that	that	SCONJ
hassl-3225	91	6	forensic	forensic	ADJ
hassl-3225	91	7	accounting	accounting	NOUN
hassl-3225	91	8	curriculum	curriculum	NOUN
hassl-3225	91	9	is	be	AUX
hassl-3225	91	10	essential	essential	ADJ
hassl-3225	91	11	to	to	PART
hassl-3225	91	12	enable	enable	VERB
hassl-3225	91	13	the	the	DET
hassl-3225	91	14	students	student	NOUN
hassl-3225	91	15	of	of	ADP
hassl-3225	91	16	accounting	account	VERB
hassl-3225	91	17	to	to	PART
hassl-3225	91	18	acquire	acquire	VERB
hassl-3225	91	19	the	the	DET
hassl-3225	91	20	required	require	VERB
hassl-3225	91	21	knowledge	knowledge	NOUN
hassl-3225	91	22	on	on	ADP
hassl-3225	91	23	how	how	SCONJ
hassl-3225	91	24	to	to	PART
hassl-3225	91	25	implement	implement	VERB
hassl-3225	91	26	forensic	forensic	ADJ
hassl-3225	91	27	accounting	accounting	NOUN
hassl-3225	91	28	procedures	procedure	NOUN
hassl-3225	91	29	.	.	PUNCT
hassl-3225	92	1	rezaee	rezaee	PROPN
hassl-3225	92	2	,	,	PUNCT
hassl-3225	92	3	lo	lo	PROPN
hassl-3225	92	4	,	,	PUNCT
hassl-3225	92	5	ha	ha	INTJ
hassl-3225	92	6	,	,	PUNCT
hassl-3225	92	7	and	and	CCONJ
hassl-3225	92	8	suen	suen	NOUN
hassl-3225	92	9	(	(	PUNCT
hassl-3225	92	10	2016	2016	NUM
hassl-3225	92	11	)	)	PUNCT
hassl-3225	92	12	and	and	CCONJ
hassl-3225	92	13	meservy	meservy	NOUN
hassl-3225	92	14	et	et	PROPN
hassl-3225	92	15	al	al	PROPN
hassl-3225	92	16	.	.	PROPN
hassl-3225	93	1	(	(	PUNCT
hassl-3225	93	2	2006	2006	NUM
hassl-3225	93	3	)	)	PUNCT
hassl-3225	93	4	confirmed	confirm	VERB
hassl-3225	93	5	that	that	SCONJ
hassl-3225	93	6	forensic	forensic	ADJ
hassl-3225	93	7	curriculum	curriculum	NOUN
hassl-3225	93	8	is	be	AUX
hassl-3225	93	9	very	very	ADV
hassl-3225	93	10	important	important	ADJ
hassl-3225	93	11	if	if	SCONJ
hassl-3225	93	12	universities	university	NOUN
hassl-3225	93	13	plan	plan	VERB
hassl-3225	93	14	to	to	PART
hassl-3225	93	15	enrich	enrich	VERB
hassl-3225	93	16	students	student	NOUN
hassl-3225	93	17	’	'	PUNCT
hassl-3225	93	18	abilities	ability	NOUN
hassl-3225	93	19	to	to	PART
hassl-3225	93	20	prevent	prevent	VERB
hassl-3225	93	21	and	and	CCONJ
hassl-3225	93	22	to	to	PART
hassl-3225	93	23	detect	detect	VERB
hassl-3225	93	24	fraud	fraud	NOUN
hassl-3225	93	25	.	.	PUNCT
hassl-3225	94	1	to	to	PART
hassl-3225	94	2	investigate	investigate	VERB
hassl-3225	94	3	the	the	DET
hassl-3225	94	4	role	role	NOUN
hassl-3225	94	5	of	of	ADP
hassl-3225	94	6	forensic	forensic	ADJ
hassl-3225	94	7	curriculum	curriculum	NOUN
hassl-3225	94	8	using	use	VERB
hassl-3225	94	9	our	our	PRON
hassl-3225	94	10	data	datum	NOUN
hassl-3225	94	11	,	,	PUNCT
hassl-3225	94	12	the	the	DET
hassl-3225	94	13	following	follow	VERB
hassl-3225	94	14	hypothesis	hypothesis	NOUN
hassl-3225	94	15	was	be	AUX
hassl-3225	94	16	assumed	assume	VERB
hassl-3225	94	17	:	:	PUNCT
hassl-3225	94	18	h3	h3	NOUN
hassl-3225	94	19	:	:	PUNCT
hassl-3225	94	20	forensic	forensic	ADJ
hassl-3225	94	21	accounting	accounting	NOUN
hassl-3225	94	22	curriculum	curriculum	NOUN
hassl-3225	94	23	plays	play	VERB
hassl-3225	94	24	a	a	DET
hassl-3225	94	25	significant	significant	ADJ
hassl-3225	94	26	role	role	NOUN
hassl-3225	94	27	in	in	ADP
hassl-3225	94	28	the	the	DET
hassl-3225	94	29	successful	successful	ADJ
hassl-3225	94	30	implementation	implementation	NOUN
hassl-3225	94	31	of	of	ADP
hassl-3225	94	32	forensic	forensic	ADJ
hassl-3225	94	33	accounting	accounting	NOUN
hassl-3225	94	34	practices	practice	NOUN
hassl-3225	94	35	.	.	PUNCT
hassl-3225	95	1	2.5	2.5	NUM
hassl-3225	95	2	.	.	PUNCT
hassl-3225	96	1	forensic	forensic	ADJ
hassl-3225	96	2	accounting	accounting	NOUN
hassl-3225	96	3	training	training	NOUN
hassl-3225	96	4	there	there	PRON
hassl-3225	96	5	are	be	VERB
hassl-3225	96	6	numerous	numerous	ADJ
hassl-3225	96	7	studies	study	NOUN
hassl-3225	96	8	on	on	ADP
hassl-3225	96	9	forensic	forensic	ADJ
hassl-3225	96	10	accounting	accounting	NOUN
hassl-3225	96	11	.	.	PUNCT
hassl-3225	97	1	a	a	DET
hassl-3225	97	2	review	review	NOUN
hassl-3225	97	3	of	of	ADP
hassl-3225	97	4	conclusions	conclusion	NOUN
hassl-3225	97	5	reached	reach	VERB
hassl-3225	97	6	by	by	ADP
hassl-3225	97	7	some	some	PRON
hassl-3225	97	8	of	of	ADP
hassl-3225	97	9	these	these	DET
hassl-3225	97	10	studies	study	NOUN
hassl-3225	97	11	showed	show	VERB
hassl-3225	97	12	that	that	SCONJ
hassl-3225	97	13	a	a	DET
hassl-3225	97	14	successful	successful	ADJ
hassl-3225	97	15	implementation	implementation	NOUN
hassl-3225	97	16	of	of	ADP
hassl-3225	97	17	forensic	forensic	ADJ
hassl-3225	97	18	accounting	accounting	NOUN
hassl-3225	97	19	practices	practice	NOUN
hassl-3225	97	20	is	be	AUX
hassl-3225	97	21	affected	affect	VERB
hassl-3225	97	22	by	by	ADP
hassl-3225	97	23	several	several	ADJ
hassl-3225	97	24	factors	factor	NOUN
hassl-3225	97	25	.	.	PUNCT
hassl-3225	98	1	efiong	efiong	ADJ
hassl-3225	98	2	(	(	PUNCT
hassl-3225	98	3	2012	2012	NUM
hassl-3225	98	4	)	)	PUNCT
hassl-3225	98	5	explored	explore	VERB
hassl-3225	98	6	forensic	forensic	ADJ
hassl-3225	98	7	accounting	accounting	NOUN
hassl-3225	98	8	in	in	ADP
hassl-3225	98	9	nigeria	nigeria	PROPN
hassl-3225	98	10	and	and	CCONJ
hassl-3225	98	11	concluded	conclude	VERB
hassl-3225	98	12	that	that	SCONJ
hassl-3225	98	13	the	the	DET
hassl-3225	98	14	lack	lack	NOUN
hassl-3225	98	15	of	of	ADP
hassl-3225	98	16	forensic	forensic	ADJ
hassl-3225	98	17	accounting	accounting	NOUN
hassl-3225	98	18	training	training	NOUN
hassl-3225	98	19	had	have	AUX
hassl-3225	98	20	resulted	result	VERB
hassl-3225	98	21	in	in	ADP
hassl-3225	98	22	a	a	DET
hassl-3225	98	23	higher	high	ADJ
hassl-3225	98	24	rate	rate	NOUN
hassl-3225	98	25	of	of	ADP
hassl-3225	98	26	financial	financial	ADJ
hassl-3225	98	27	fraud	fraud	NOUN
hassl-3225	98	28	.	.	PUNCT
hassl-3225	99	1	digabriele	digabriele	NOUN
hassl-3225	99	2	(	(	PUNCT
hassl-3225	99	3	2009	2009	NUM
hassl-3225	99	4	)	)	PUNCT
hassl-3225	99	5	found	find	VERB
hassl-3225	99	6	that	that	SCONJ
hassl-3225	99	7	accounting	accounting	NOUN
hassl-3225	99	8	auditors	auditor	NOUN
hassl-3225	99	9	should	should	AUX
hassl-3225	99	10	acquire	acquire	VERB
hassl-3225	99	11	forensic	forensic	ADJ
hassl-3225	99	12	accounting	accounting	NOUN
hassl-3225	99	13	skills	skill	NOUN
hassl-3225	99	14	in	in	ADP
hassl-3225	99	15	order	order	NOUN
hassl-3225	99	16	to	to	PART
hassl-3225	99	17	be	be	AUX
hassl-3225	99	18	able	able	ADJ
hassl-3225	99	19	to	to	PART
hassl-3225	99	20	do	do	VERB
hassl-3225	99	21	successful	successful	ADJ
hassl-3225	99	22	audit	audit	NOUN
hassl-3225	99	23	processes	process	NOUN
hassl-3225	99	24	.	.	PUNCT
hassl-3225	100	1	it	it	PRON
hassl-3225	100	2	can	can	AUX
hassl-3225	100	3	be	be	AUX
hassl-3225	100	4	understood	understand	VERB
hassl-3225	100	5	here	here	ADV
hassl-3225	100	6	that	that	SCONJ
hassl-3225	100	7	the	the	DET
hassl-3225	100	8	successful	successful	ADJ
hassl-3225	100	9	implementation	implementation	NOUN
hassl-3225	100	10	of	of	ADP
hassl-3225	100	11	forensic	forensic	ADJ
hassl-3225	100	12	accounting	accounting	NOUN
hassl-3225	100	13	practices	practice	NOUN
hassl-3225	100	14	is	be	AUX
hassl-3225	100	15	associated	associate	VERB
hassl-3225	100	16	with	with	ADP
hassl-3225	100	17	forensic	forensic	ADJ
hassl-3225	100	18	skills	skill	NOUN
hassl-3225	100	19	that	that	PRON
hassl-3225	100	20	accountants	accountant	NOUN
hassl-3225	100	21	acquire	acquire	VERB
hassl-3225	100	22	through	through	ADP
hassl-3225	100	23	training	training	NOUN
hassl-3225	100	24	.	.	PUNCT
hassl-3225	101	1	hence	hence	ADV
hassl-3225	101	2	,	,	PUNCT
hassl-3225	101	3	forensic	forensic	ADJ
hassl-3225	101	4	accounting	accounting	NOUN
hassl-3225	101	5	training	training	NOUN
hassl-3225	101	6	was	be	AUX
hassl-3225	101	7	identified	identify	VERB
hassl-3225	101	8	as	as	ADP
hassl-3225	101	9	a	a	DET
hassl-3225	101	10	key	key	ADJ
hassl-3225	101	11	pillar	pillar	NOUN
hassl-3225	101	12	for	for	ADP
hassl-3225	101	13	the	the	DET
hassl-3225	101	14	successful	successful	ADJ
hassl-3225	101	15	implementation	implementation	NOUN
hassl-3225	101	16	of	of	ADP
hassl-3225	101	17	forensic	forensic	ADJ
hassl-3225	101	18	accounting	accounting	NOUN
hassl-3225	101	19	.	.	PUNCT
hassl-3225	102	1	meservy	meservy	NOUN
hassl-3225	102	2	et	et	PROPN
hassl-3225	102	3	al	al	PROPN
hassl-3225	102	4	.	.	PROPN
hassl-3225	103	1	(	(	PUNCT
hassl-3225	103	2	2006	2006	NUM
hassl-3225	103	3	)	)	PUNCT
hassl-3225	103	4	confirmed	confirm	VERB
hassl-3225	103	5	the	the	DET
hassl-3225	103	6	notion	notion	NOUN
hassl-3225	103	7	that	that	SCONJ
hassl-3225	103	8	the	the	DET
hassl-3225	103	9	successful	successful	ADJ
hassl-3225	103	10	implementation	implementation	NOUN
hassl-3225	103	11	of	of	ADP
hassl-3225	103	12	forensic	forensic	ADJ
hassl-3225	103	13	accounting	accounting	NOUN
hassl-3225	103	14	practices	practice	NOUN
hassl-3225	103	15	is	be	AUX
hassl-3225	103	16	a	a	DET
hassl-3225	103	17	function	function	NOUN
hassl-3225	103	18	of	of	ADP
hassl-3225	103	19	some	some	DET
hassl-3225	103	20	factors	factor	NOUN
hassl-3225	103	21	like	like	ADP
hassl-3225	103	22	training	training	NOUN
hassl-3225	103	23	,	,	PUNCT
hassl-3225	103	24	job	job	NOUN
hassl-3225	103	25	experience	experience	NOUN
hassl-3225	103	26	and	and	CCONJ
hassl-3225	103	27	curriculum	curriculum	NOUN
hassl-3225	103	28	.	.	PUNCT
hassl-3225	104	1	okoye	okoye	PROPN
hassl-3225	104	2	and	and	CCONJ
hassl-3225	104	3	ndidika	ndidika	PROPN
hassl-3225	104	4	(	(	PUNCT
hassl-3225	104	5	2009	2009	NUM
hassl-3225	104	6	)	)	PUNCT
hassl-3225	104	7	recognized	recognize	VERB
hassl-3225	104	8	that	that	SCONJ
hassl-3225	104	9	forensic	forensic	ADJ
hassl-3225	104	10	accountants	accountant	NOUN
hassl-3225	104	11	must	must	AUX
hassl-3225	104	12	have	have	VERB
hassl-3225	104	13	practical	practical	ADJ
hassl-3225	104	14	and	and	CCONJ
hassl-3225	104	15	attitudinal	attitudinal	ADJ
hassl-3225	104	16	skills	skill	NOUN
hassl-3225	104	17	such	such	ADJ
hassl-3225	104	18	as	as	ADP
hassl-3225	104	19	financial	financial	ADJ
hassl-3225	104	20	management	management	NOUN
hassl-3225	104	21	skills	skill	NOUN
hassl-3225	104	22	,	,	PUNCT
hassl-3225	104	23	public	public	ADJ
hassl-3225	104	24	relations	relation	NOUN
hassl-3225	104	25	,	,	PUNCT
hassl-3225	104	26	interpersonal	interpersonal	ADJ
hassl-3225	104	27	,	,	PUNCT
hassl-3225	104	28	and	and	CCONJ
hassl-3225	104	29	communication	communication	NOUN
hassl-3225	104	30	skills	skill	NOUN
hassl-3225	104	31	.	.	PUNCT
hassl-3225	105	1	kruskopf	kruskopf	PROPN
hassl-3225	105	2	et	et	PROPN
hassl-3225	105	3	al	al	PROPN
hassl-3225	105	4	.	.	PROPN
hassl-3225	106	1	(	(	PUNCT
hassl-3225	106	2	2019	2019	NUM
hassl-3225	106	3	)	)	PUNCT
hassl-3225	106	4	added	add	VERB
hassl-3225	106	5	that	that	SCONJ
hassl-3225	106	6	forensic	forensic	ADJ
hassl-3225	106	7	accountants	accountant	NOUN
hassl-3225	106	8	have	have	VERB
hassl-3225	106	9	to	to	PART
hassl-3225	106	10	possess	possess	VERB
hassl-3225	106	11	technical	technical	ADJ
hassl-3225	106	12	skills	skill	NOUN
hassl-3225	106	13	like	like	ADP
hassl-3225	106	14	analysis	analysis	NOUN
hassl-3225	106	15	skills	skill	NOUN
hassl-3225	106	16	,	,	PUNCT
hassl-3225	106	17	data	datum	NOUN
hassl-3225	106	18	warehouse	warehouse	NOUN
hassl-3225	106	19	management	management	NOUN
hassl-3225	106	20	,	,	PUNCT
hassl-3225	106	21	data	datum	NOUN
hassl-3225	106	22	security	security	NOUN
hassl-3225	106	23	,	,	PUNCT
hassl-3225	106	24	and	and	CCONJ
hassl-3225	106	25	data	datum	NOUN
hassl-3225	106	26	visualization	visualization	NOUN
hassl-3225	106	27	using	use	VERB
hassl-3225	106	28	forensic	forensic	ADJ
hassl-3225	106	29	skills	skill	NOUN
hassl-3225	106	30	.	.	PUNCT
hassl-3225	107	1	such	such	ADJ
hassl-3225	107	2	skills	skill	NOUN
hassl-3225	107	3	can	can	AUX
hassl-3225	107	4	be	be	AUX
hassl-3225	107	5	attained	attain	VERB
hassl-3225	107	6	through	through	ADP
hassl-3225	107	7	training	train	VERB
hassl-3225	107	8	forensic	forensic	ADJ
hassl-3225	107	9	skills	skill	NOUN
hassl-3225	107	10	can	can	AUX
hassl-3225	107	11	be	be	AUX
hassl-3225	107	12	acquired	acquire	VERB
hassl-3225	107	13	through	through	ADP
hassl-3225	107	14	training	training	NOUN
hassl-3225	107	15	(	(	PUNCT
hassl-3225	107	16	digabriele	digabriele	NOUN
hassl-3225	107	17	,	,	PUNCT
hassl-3225	107	18	2009	2009	NUM
hassl-3225	107	19	)	)	PUNCT
hassl-3225	107	20	.	.	PUNCT
hassl-3225	108	1	okoye	okoye	PROPN
hassl-3225	108	2	and	and	CCONJ
hassl-3225	108	3	ndidika	ndidika	PROPN
hassl-3225	108	4	(	(	PUNCT
hassl-3225	108	5	2009	2009	NUM
hassl-3225	108	6	)	)	PUNCT
hassl-3225	108	7	added	add	VERB
hassl-3225	108	8	another	another	DET
hassl-3225	108	9	experience	experience	NOUN
hassl-3225	108	10	in	in	ADP
hassl-3225	108	11	fraud	fraud	NOUN
hassl-3225	108	12	analysis	analysis	NOUN
hassl-3225	108	13	.	.	PUNCT
hassl-3225	109	1	in	in	ADP
hassl-3225	109	2	order	order	NOUN
hassl-3225	109	3	to	to	PART
hassl-3225	109	4	examine	examine	VERB
hassl-3225	109	5	the	the	DET
hassl-3225	109	6	impact	impact	NOUN
hassl-3225	109	7	of	of	ADP
hassl-3225	109	8	forensic	forensic	ADJ
hassl-3225	109	9	training	training	NOUN
hassl-3225	109	10	on	on	ADP
hassl-3225	109	11	the	the	DET
hassl-3225	109	12	successful	successful	ADJ
hassl-3225	109	13	implementation	implementation	NOUN
hassl-3225	109	14	of	of	ADP
hassl-3225	109	15	forensic	forensic	ADJ
hassl-3225	109	16	accounting	accounting	NOUN
hassl-3225	109	17	,	,	PUNCT
hassl-3225	109	18	the	the	DET
hassl-3225	109	19	following	follow	VERB
hassl-3225	109	20	hypothesis	hypothesis	NOUN
hassl-3225	109	21	was	be	AUX
hassl-3225	109	22	suggested	suggest	VERB
hassl-3225	109	23	:	:	PUNCT
hassl-3225	109	24	h4	h4	NOUN
hassl-3225	109	25	:	:	PUNCT
hassl-3225	109	26	forensic	forensic	ADJ
hassl-3225	109	27	accounting	accounting	NOUN
hassl-3225	109	28	training	training	NOUN
hassl-3225	109	29	plays	play	VERB
hassl-3225	109	30	a	a	DET
hassl-3225	109	31	significant	significant	ADJ
hassl-3225	109	32	role	role	NOUN
hassl-3225	109	33	in	in	ADP
hassl-3225	109	34	the	the	DET
hassl-3225	109	35	successful	successful	ADJ
hassl-3225	109	36	implementation	implementation	NOUN
hassl-3225	109	37	of	of	ADP
hassl-3225	109	38	forensic	forensic	ADJ
hassl-3225	109	39	accounting	accounting	NOUN
hassl-3225	109	40	practices	practice	NOUN
hassl-3225	109	41	.	.	PUNCT
hassl-3225	110	1	2.6	2.6	NUM
hassl-3225	110	2	.	.	PUNCT
hassl-3225	110	3	experiences	experience	NOUN
hassl-3225	110	4	of	of	ADP
hassl-3225	110	5	forensic	forensic	ADJ
hassl-3225	110	6	accountants	accountant	NOUN
hassl-3225	110	7	a	a	DET
hassl-3225	110	8	significant	significant	ADJ
hassl-3225	110	9	factor	factor	NOUN
hassl-3225	110	10	that	that	PRON
hassl-3225	110	11	is	be	AUX
hassl-3225	110	12	required	require	VERB
hassl-3225	110	13	for	for	ADP
hassl-3225	110	14	the	the	DET
hassl-3225	110	15	successful	successful	ADJ
hassl-3225	110	16	implementation	implementation	NOUN
hassl-3225	110	17	of	of	ADP
hassl-3225	110	18	forensic	forensic	ADJ
hassl-3225	110	19	accounting	accounting	NOUN
hassl-3225	110	20	is	be	AUX
hassl-3225	110	21	accountants	accountant	NOUN
hassl-3225	110	22	or	or	CCONJ
hassl-3225	110	23	auditors	auditor	NOUN
hassl-3225	110	24	’	’	PART
hassl-3225	110	25	experience	experience	NOUN
hassl-3225	110	26	(	(	PUNCT
hassl-3225	110	27	meservy	meservy	NOUN
hassl-3225	110	28	et	et	PROPN
hassl-3225	110	29	al	al	PROPN
hassl-3225	110	30	.	.	PROPN
hassl-3225	110	31	,	,	PUNCT
hassl-3225	110	32	2006	2006	NUM
hassl-3225	110	33	)	)	PUNCT
hassl-3225	110	34	.	.	PUNCT
hassl-3225	111	1	okoye	okoye	PROPN
hassl-3225	111	2	and	and	CCONJ
hassl-3225	111	3	ndidika	ndidika	PROPN
hassl-3225	111	4	(	(	PUNCT
hassl-3225	111	5	2009	2009	NUM
hassl-3225	111	6	)	)	PUNCT
hassl-3225	111	7	categorized	categorize	VERB
hassl-3225	111	8	forensic	forensic	ADJ
hassl-3225	111	9	accounting	accounting	NOUN
hassl-3225	111	10	into	into	ADP
hassl-3225	111	11	three	three	NUM
hassl-3225	111	12	pillars	pillar	NOUN
hassl-3225	111	13	,	,	PUNCT
hassl-3225	111	14	accounting	accounting	NOUN
hassl-3225	111	15	,	,	PUNCT
hassl-3225	111	16	auditing	auditing	NOUN
hassl-3225	111	17	,	,	PUNCT
hassl-3225	111	18	and	and	CCONJ
hassl-3225	111	19	investigation	investigation	NOUN
hassl-3225	111	20	.	.	PUNCT
hassl-3225	112	1	this	this	PRON
hassl-3225	112	2	means	mean	VERB
hassl-3225	112	3	that	that	SCONJ
hassl-3225	112	4	accounting	account	VERB
hassl-3225	112	5	forensic	forensic	ADJ
hassl-3225	112	6	professionals	professional	NOUN
hassl-3225	112	7	are	be	AUX
hassl-3225	112	8	required	require	VERB
hassl-3225	112	9	to	to	PART
hassl-3225	112	10	have	have	VERB
hassl-3225	112	11	adequate	adequate	ADJ
hassl-3225	112	12	experiences	experience	NOUN
hassl-3225	112	13	in	in	ADP
hassl-3225	112	14	these	these	DET
hassl-3225	112	15	subjects	subject	NOUN
hassl-3225	112	16	.	.	PUNCT
hassl-3225	113	1	for	for	ADP
hassl-3225	113	2	hegazy	hegazy	PROPN
hassl-3225	113	3	et	et	PROPN
hassl-3225	113	4	al	al	PROPN
hassl-3225	113	5	.	.	PROPN
hassl-3225	114	1	(	(	PUNCT
hassl-3225	114	2	2017	2017	NUM
hassl-3225	114	3	)	)	PUNCT
hassl-3225	114	4	experience	experience	NOUN
hassl-3225	114	5	is	be	AUX
hassl-3225	114	6	related	relate	VERB
hassl-3225	114	7	to	to	ADP
hassl-3225	114	8	skills	skill	NOUN
hassl-3225	114	9	in	in	ADP
hassl-3225	114	10	communication	communication	NOUN
hassl-3225	114	11	,	,	PUNCT
hassl-3225	114	12	analysis	analysis	NOUN
hassl-3225	114	13	,	,	PUNCT
hassl-3225	114	14	problem	problem	NOUN
hassl-3225	114	15	solving	solving	NOUN
hassl-3225	114	16	and	and	CCONJ
hassl-3225	114	17	investigation	investigation	NOUN
hassl-3225	114	18	.	.	PUNCT
hassl-3225	115	1	accounting	accounting	NOUN
hassl-3225	115	2	professionals	professional	NOUN
hassl-3225	115	3	can	can	AUX
hassl-3225	115	4	gain	gain	VERB
hassl-3225	115	5	such	such	ADJ
hassl-3225	115	6	experience	experience	NOUN
hassl-3225	115	7	through	through	ADP
hassl-3225	115	8	working	work	VERB
hassl-3225	115	9	in	in	ADP
hassl-3225	115	10	jobs	job	NOUN
hassl-3225	115	11	that	that	PRON
hassl-3225	115	12	provide	provide	VERB
hassl-3225	115	13	them	they	PRON
hassl-3225	115	14	with	with	ADP
hassl-3225	115	15	such	such	DET
hassl-3225	115	16	an	an	DET
hassl-3225	115	17	experience	experience	NOUN
hassl-3225	115	18	.	.	PUNCT
hassl-3225	116	1	mcmullen	mcmullen	PROPN
hassl-3225	116	2	and	and	CCONJ
hassl-3225	116	3	sanchez	sanchez	PROPN
hassl-3225	116	4	(	(	PUNCT
hassl-3225	116	5	2010	2010	NUM
hassl-3225	116	6	)	)	PUNCT
hassl-3225	116	7	regarded	regard	VERB
hassl-3225	116	8	accountants	accountant	NOUN
hassl-3225	116	9	’	'	PUNCT
hassl-3225	116	10	prior	prior	ADJ
hassl-3225	116	11	experience	experience	NOUN
hassl-3225	116	12	in	in	ADP
hassl-3225	116	13	fraud	fraud	NOUN
hassl-3225	116	14	detection	detection	NOUN
hassl-3225	116	15	as	as	ADP
hassl-3225	116	16	an	an	DET
hassl-3225	116	17	essential	essential	ADJ
hassl-3225	116	18	prerequisite	prerequisite	NOUN
hassl-3225	116	19	for	for	ADP
hassl-3225	116	20	accounting	account	VERB
hassl-3225	116	21	professional	professional	ADJ
hassl-3225	116	22	to	to	PART
hassl-3225	116	23	be	be	AUX
hassl-3225	116	24	involved	involve	VERB
hassl-3225	116	25	on	on	ADP
hassl-3225	116	26	forensic	forensic	ADJ
hassl-3225	116	27	accounting	accounting	NOUN
hassl-3225	116	28	profession	profession	NOUN
hassl-3225	116	29	.	.	PUNCT
hassl-3225	117	1	bhasin	bhasin	PROPN
hassl-3225	117	2	(	(	PUNCT
hassl-3225	117	3	2016	2016	NUM
hassl-3225	117	4	)	)	PUNCT
hassl-3225	117	5	argued	argue	VERB
hassl-3225	117	6	that	that	SCONJ
hassl-3225	117	7	forensic	forensic	ADJ
hassl-3225	117	8	accountants	accountant	NOUN
hassl-3225	117	9	have	have	VERB
hassl-3225	117	10	to	to	PART
hassl-3225	117	11	be	be	AUX
hassl-3225	117	12	equipped	equip	VERB
hassl-3225	117	13	with	with	ADP
hassl-3225	117	14	suitable	suitable	ADJ
hassl-3225	117	15	practical	practical	ADJ
hassl-3225	117	16	experiences	experience	NOUN
hassl-3225	117	17	in	in	ADP
hassl-3225	117	18	order	order	NOUN
hassl-3225	117	19	to	to	PART
hassl-3225	117	20	achieve	achieve	VERB
hassl-3225	117	21	their	their	PRON
hassl-3225	117	22	activities	activity	NOUN
hassl-3225	117	23	such	such	ADJ
hassl-3225	117	24	as	as	ADP
hassl-3225	117	25	the	the	DET
hassl-3225	117	26	analysis	analysis	NOUN
hassl-3225	117	27	of	of	ADP
hassl-3225	117	28	financial	financial	ADJ
hassl-3225	117	29	evidences	evidence	NOUN
hassl-3225	117	30	,	,	PUNCT
hassl-3225	117	31	the	the	DET
hassl-3225	117	32	development	development	NOUN
hassl-3225	117	33	of	of	ADP
hassl-3225	117	34	computerized	computerized	ADJ
hassl-3225	117	35	applications	application	NOUN
hassl-3225	117	36	,	,	PUNCT
hassl-3225	117	37	preparing	prepare	VERB
hassl-3225	117	38	and	and	CCONJ
hassl-3225	117	39	communication	communication	VERB
hassl-3225	117	40	their	their	PRON
hassl-3225	117	41	findings	finding	NOUN
hassl-3225	117	42	,	,	PUNCT
hassl-3225	117	43	and	and	CCONJ
hassl-3225	117	44	assisting	assist	VERB
hassl-3225	117	45	in	in	ADP
hassl-3225	117	46	improving	improve	VERB
hassl-3225	117	47	fraud	fraud	NOUN
hassl-3225	117	48	auditing	auditing	NOUN
hassl-3225	117	49	and	and	CCONJ
hassl-3225	117	50	detecting	detect	VERB
hassl-3225	117	51	systems	system	NOUN
hassl-3225	117	52	.	.	PUNCT
hassl-3225	118	1	it	it	PRON
hassl-3225	118	2	was	be	AUX
hassl-3225	118	3	noted	note	VERB
hassl-3225	118	4	that	that	SCONJ
hassl-3225	118	5	real	real	ADJ
hassl-3225	118	6	-	-	PUNCT
hassl-3225	118	7	life	life	NOUN
hassl-3225	118	8	experiences	experience	NOUN
hassl-3225	118	9	of	of	ADP
hassl-3225	118	10	forensic	forensic	ADJ
hassl-3225	118	11	accountants	accountant	NOUN
hassl-3225	118	12	encourage	encourage	VERB
hassl-3225	118	13	the	the	DET
hassl-3225	118	14	successful	successful	ADJ
hassl-3225	118	15	implementation	implementation	NOUN
hassl-3225	118	16	of	of	ADP
hassl-3225	118	17	forensic	forensic	ADJ
hassl-3225	118	18	accounting	accounting	NOUN
hassl-3225	118	19	practices	practice	NOUN
hassl-3225	118	20	as	as	SCONJ
hassl-3225	118	21	stated	state	VERB
hassl-3225	118	22	in	in	ADP
hassl-3225	118	23	the	the	DET
hassl-3225	118	24	following	follow	VERB
hassl-3225	118	25	hypothesis	hypothesis	NOUN
hassl-3225	118	26	:	:	PUNCT
hassl-3225	118	27	h5	h5	PROPN
hassl-3225	118	28	:	:	PUNCT
hassl-3225	118	29	experiences	experience	NOUN
hassl-3225	118	30	of	of	ADP
hassl-3225	118	31	forensic	forensic	ADJ
hassl-3225	118	32	accountants	accountant	NOUN
hassl-3225	118	33	play	play	VERB
hassl-3225	118	34	a	a	DET
hassl-3225	118	35	significant	significant	ADJ
hassl-3225	118	36	role	role	NOUN
hassl-3225	118	37	in	in	ADP
hassl-3225	118	38	the	the	DET
hassl-3225	118	39	successful	successful	ADJ
hassl-3225	118	40	implementation	implementation	NOUN
hassl-3225	118	41	of	of	ADP
hassl-3225	118	42	forensic	forensic	ADJ
hassl-3225	118	43	accounting	accounting	NOUN
hassl-3225	118	44	practices	practice	NOUN
hassl-3225	118	45	.	.	PUNCT
hassl-3225	119	1	3	3	X
hassl-3225	119	2	.	.	X
hassl-3225	119	3	research	research	NOUN
hassl-3225	119	4	methodology	methodology	NOUN
hassl-3225	119	5	3.1	3.1	NUM
hassl-3225	119	6	.	.	PUNCT
hassl-3225	120	1	research	research	NOUN
hassl-3225	120	2	method	method	NOUN
hassl-3225	120	3	using	use	VERB
hassl-3225	120	4	a	a	DET
hassl-3225	120	5	descriptive	descriptive	ADJ
hassl-3225	120	6	analytical	analytical	ADJ
hassl-3225	120	7	method	method	NOUN
hassl-3225	120	8	,	,	PUNCT
hassl-3225	120	9	the	the	DET
hassl-3225	120	10	current	current	ADJ
hassl-3225	120	11	study	study	NOUN
hassl-3225	120	12	aims	aim	VERB
hassl-3225	120	13	to	to	PART
hassl-3225	120	14	describe	describe	VERB
hassl-3225	120	15	the	the	DET
hassl-3225	120	16	factors	factor	NOUN
hassl-3225	120	17	that	that	PRON
hassl-3225	120	18	affect	affect	VERB
hassl-3225	120	19	the	the	DET
hassl-3225	120	20	successful	successful	ADJ
hassl-3225	120	21	implementation	implementation	NOUN
hassl-3225	120	22	of	of	ADP
hassl-3225	120	23	forensic	forensic	ADJ
hassl-3225	120	24	accounting	accounting	NOUN
hassl-3225	120	25	practices	practice	NOUN
hassl-3225	120	26	and	and	CCONJ
hassl-3225	120	27	to	to	PART
hassl-3225	120	28	analyze	analyze	VERB
hassl-3225	120	29	the	the	DET
hassl-3225	120	30	related	relate	VERB
hassl-3225	120	31	data	datum	NOUN
hassl-3225	120	32	using	use	VERB
hassl-3225	120	33	statistical	statistical	ADJ
hassl-3225	120	34	methods	method	NOUN
hassl-3225	120	35	such	such	ADJ
hassl-3225	120	36	as	as	ADP
hassl-3225	120	37	humanities	humanity	NOUN
hassl-3225	120	38	and	and	CCONJ
hassl-3225	120	39	social	social	ADJ
hassl-3225	120	40	sciences	science	NOUN
hassl-3225	120	41	letters	letter	NOUN
hassl-3225	120	42	,	,	PUNCT
hassl-3225	120	43	2023	2023	NUM
hassl-3225	120	44	,	,	PUNCT
hassl-3225	120	45	11(1	11(1	NUM
hassl-3225	120	46	):	):	PUNCT
hassl-3225	120	47	10	10	NUM
hassl-3225	120	48	-	-	SYM
hassl-3225	120	49	21	21	NUM
hassl-3225	120	50	14	14	NUM
hassl-3225	120	51	©	©	PROPN
hassl-3225	120	52	2023	2023	NUM
hassl-3225	120	53	conscientia	conscientia	PROPN
hassl-3225	120	54	beam	beam	PROPN
hassl-3225	120	55	.	.	PUNCT
hassl-3225	121	1	all	all	DET
hassl-3225	121	2	rights	right	NOUN
hassl-3225	121	3	reserved	reserve	VERB
hassl-3225	121	4	.	.	PUNCT
hassl-3225	122	1	descriptive	descriptive	ADJ
hassl-3225	122	2	statistics	statistic	NOUN
hassl-3225	122	3	and	and	CCONJ
hassl-3225	122	4	regression	regression	VERB
hassl-3225	122	5	analysis	analysis	NOUN
hassl-3225	122	6	by	by	ADP
hassl-3225	122	7	international	international	ADJ
hassl-3225	122	8	business	business	NOUN
hassl-3225	122	9	machines	machine	NOUN
hassl-3225	122	10	(	(	PUNCT
hassl-3225	122	11	ibm	ibm	PROPN
hassl-3225	122	12	)	)	PUNCT
hassl-3225	122	13	statistical	statistical	ADJ
hassl-3225	122	14	package	package	NOUN
hassl-3225	122	15	for	for	ADP
hassl-3225	122	16	the	the	DET
hassl-3225	122	17	social	social	ADJ
hassl-3225	122	18	sciences	sciences	PROPN
hassl-3225	122	19	(	(	PUNCT
hassl-3225	122	20	spss	spss	PROPN
hassl-3225	122	21	)	)	PUNCT
hassl-3225	122	22	and	and	CCONJ
hassl-3225	122	23	analysis	analysis	NOUN
hassl-3225	122	24	of	of	ADP
hassl-3225	122	25	moment	moment	NOUN
hassl-3225	122	26	structures	structure	NOUN
hassl-3225	122	27	(	(	PUNCT
hassl-3225	122	28	amos	amos	PROPN
hassl-3225	122	29	)	)	PUNCT
hassl-3225	122	30	.	.	PUNCT
hassl-3225	123	1	3.2	3.2	NUM
hassl-3225	123	2	.	.	PUNCT
hassl-3225	124	1	research	research	NOUN
hassl-3225	124	2	sample	sample	NOUN
hassl-3225	124	3	the	the	DET
hassl-3225	124	4	sample	sample	NOUN
hassl-3225	124	5	of	of	ADP
hassl-3225	124	6	this	this	DET
hassl-3225	124	7	study	study	NOUN
hassl-3225	124	8	consisted	consist	VERB
hassl-3225	124	9	of	of	ADP
hassl-3225	124	10	120	120	NUM
hassl-3225	124	11	academicians	academician	NOUN
hassl-3225	124	12	from	from	ADP
hassl-3225	124	13	saudi	saudi	ADJ
hassl-3225	124	14	universities	university	NOUN
hassl-3225	124	15	and	and	CCONJ
hassl-3225	124	16	accounting	accounting	NOUN
hassl-3225	124	17	practitioners	practitioner	NOUN
hassl-3225	124	18	from	from	ADP
hassl-3225	124	19	public	public	ADJ
hassl-3225	124	20	and	and	CCONJ
hassl-3225	124	21	private	private	ADJ
hassl-3225	124	22	saudi	saudi	ADJ
hassl-3225	124	23	organizations	organization	NOUN
hassl-3225	124	24	.	.	PUNCT
hassl-3225	125	1	they	they	PRON
hassl-3225	125	2	were	be	AUX
hassl-3225	125	3	purposively	purposively	ADV
hassl-3225	125	4	selected	select	VERB
hassl-3225	125	5	to	to	PART
hassl-3225	125	6	ensure	ensure	VERB
hassl-3225	125	7	that	that	SCONJ
hassl-3225	125	8	all	all	PRON
hassl-3225	125	9	of	of	ADP
hassl-3225	125	10	them	they	PRON
hassl-3225	125	11	have	have	VERB
hassl-3225	125	12	adequate	adequate	ADJ
hassl-3225	125	13	professions	profession	NOUN
hassl-3225	125	14	in	in	ADP
hassl-3225	125	15	accounting	accounting	NOUN
hassl-3225	125	16	and	and	CCONJ
hassl-3225	125	17	can	can	AUX
hassl-3225	125	18	respond	respond	VERB
hassl-3225	125	19	the	the	DET
hassl-3225	125	20	questionnaire	questionnaire	NOUN
hassl-3225	125	21	.	.	PUNCT
hassl-3225	126	1	questionnaires	questionnaire	NOUN
hassl-3225	126	2	were	be	AUX
hassl-3225	126	3	distributed	distribute	VERB
hassl-3225	126	4	via	via	ADP
hassl-3225	126	5	online	online	ADJ
hassl-3225	126	6	survey	survey	NOUN
hassl-3225	126	7	.	.	PUNCT
hassl-3225	127	1	the	the	DET
hassl-3225	127	2	final	final	ADJ
hassl-3225	127	3	number	number	NOUN
hassl-3225	127	4	of	of	ADP
hassl-3225	127	5	the	the	DET
hassl-3225	127	6	completed	complete	VERB
hassl-3225	127	7	responses	response	NOUN
hassl-3225	127	8	was	be	AUX
hassl-3225	127	9	107	107	NUM
hassl-3225	127	10	,	,	PUNCT
hassl-3225	127	11	which	which	PRON
hassl-3225	127	12	was	be	AUX
hassl-3225	127	13	used	use	VERB
hassl-3225	127	14	to	to	PART
hassl-3225	127	15	carry	carry	VERB
hassl-3225	127	16	out	out	ADP
hassl-3225	127	17	data	datum	NOUN
hassl-3225	127	18	analysis	analysis	NOUN
hassl-3225	127	19	.	.	PUNCT
hassl-3225	128	1	3.3	3.3	NUM
hassl-3225	128	2	.	.	PUNCT
hassl-3225	129	1	research	research	NOUN
hassl-3225	129	2	conceptual	conceptual	ADJ
hassl-3225	129	3	model	model	NOUN
hassl-3225	129	4	figure	figure	NOUN
hassl-3225	129	5	1	1	NUM
hassl-3225	129	6	shows	show	VERB
hassl-3225	129	7	the	the	DET
hassl-3225	129	8	conceptual	conceptual	ADJ
hassl-3225	129	9	model	model	NOUN
hassl-3225	129	10	.	.	PUNCT
hassl-3225	130	1	it	it	PRON
hassl-3225	130	2	contains	contain	VERB
hassl-3225	130	3	five	five	NUM
hassl-3225	130	4	independent	independent	ADJ
hassl-3225	130	5	variables	variable	NOUN
hassl-3225	130	6	:	:	PUNCT
hassl-3225	130	7	information	information	NOUN
hassl-3225	130	8	technology	technology	NOUN
hassl-3225	130	9	solutions	solution	NOUN
hassl-3225	130	10	(	(	PUNCT
hassl-3225	130	11	its	its	PRON
hassl-3225	130	12	)	)	PUNCT
hassl-3225	130	13	,	,	PUNCT
hassl-3225	130	14	creative	creative	ADJ
hassl-3225	130	15	accounting	accounting	NOUN
hassl-3225	130	16	practices	practice	NOUN
hassl-3225	130	17	(	(	PUNCT
hassl-3225	130	18	cap	cap	NOUN
hassl-3225	130	19	)	)	PUNCT
hassl-3225	130	20	,	,	PUNCT
hassl-3225	130	21	forensic	forensic	ADJ
hassl-3225	130	22	accounting	accounting	NOUN
hassl-3225	130	23	education	education	NOUN
hassl-3225	130	24	(	(	PUNCT
hassl-3225	130	25	fae	fae	PROPN
hassl-3225	130	26	)	)	PUNCT
hassl-3225	130	27	,	,	PUNCT
hassl-3225	130	28	forensic	forensic	ADJ
hassl-3225	130	29	accounting	accounting	NOUN
hassl-3225	130	30	training	training	NOUN
hassl-3225	130	31	(	(	PUNCT
hassl-3225	130	32	fat	fat	NOUN
hassl-3225	130	33	)	)	PUNCT
hassl-3225	130	34	,	,	PUNCT
hassl-3225	130	35	and	and	CCONJ
hassl-3225	130	36	forensic	forensic	ADJ
hassl-3225	130	37	accountant	accountant	NOUN
hassl-3225	130	38	experience	experience	NOUN
hassl-3225	130	39	(	(	PUNCT
hassl-3225	130	40	fax	fax	NOUN
hassl-3225	130	41	)	)	PUNCT
hassl-3225	130	42	,	,	PUNCT
hassl-3225	130	43	in	in	ADP
hassl-3225	130	44	addition	addition	NOUN
hassl-3225	130	45	to	to	ADP
hassl-3225	130	46	one	one	NUM
hassl-3225	130	47	dependent	dependent	ADJ
hassl-3225	130	48	variable	variable	NOUN
hassl-3225	130	49	,	,	PUNCT
hassl-3225	130	50	which	which	PRON
hassl-3225	130	51	is	be	AUX
hassl-3225	130	52	the	the	DET
hassl-3225	130	53	successful	successful	ADJ
hassl-3225	130	54	implementation	implementation	NOUN
hassl-3225	130	55	of	of	ADP
hassl-3225	130	56	forensic	forensic	ADJ
hassl-3225	130	57	accounting	accounting	NOUN
hassl-3225	130	58	services	service	NOUN
hassl-3225	130	59	(	(	PUNCT
hassl-3225	130	60	fas	fas	NOUN
hassl-3225	130	61	)	)	PUNCT
hassl-3225	130	62	.	.	PUNCT
hassl-3225	131	1	the	the	DET
hassl-3225	131	2	five	five	NUM
hassl-3225	131	3	independent	independent	ADJ
hassl-3225	131	4	variables	variable	NOUN
hassl-3225	131	5	represent	represent	VERB
hassl-3225	131	6	organizational	organizational	ADJ
hassl-3225	131	7	(	(	PUNCT
hassl-3225	131	8	its	its	PRON
hassl-3225	131	9	&	&	CCONJ
hassl-3225	131	10	cap	cap	NOUN
hassl-3225	131	11	)	)	PUNCT
hassl-3225	131	12	and	and	CCONJ
hassl-3225	131	13	people	people	NOUN
hassl-3225	131	14	factors	factor	NOUN
hassl-3225	131	15	(	(	PUNCT
hassl-3225	131	16	fae	fae	PROPN
hassl-3225	131	17	,	,	PUNCT
hassl-3225	131	18	fat	fat	NOUN
hassl-3225	131	19	&	&	CCONJ
hassl-3225	131	20	fax	fax	PROPN
hassl-3225	131	21	)	)	PUNCT
hassl-3225	131	22	that	that	PRON
hassl-3225	131	23	assumed	assume	VERB
hassl-3225	131	24	to	to	PART
hassl-3225	131	25	affect	affect	VERB
hassl-3225	131	26	fas	fas	PROPN
hassl-3225	131	27	.	.	PUNCT
hassl-3225	132	1	the	the	DET
hassl-3225	132	2	model	model	NOUN
hassl-3225	132	3	highlights	highlight	VERB
hassl-3225	132	4	five	five	NUM
hassl-3225	132	5	hypotheses	hypothesis	NOUN
hassl-3225	132	6	in	in	ADP
hassl-3225	132	7	which	which	PRON
hassl-3225	132	8	each	each	DET
hassl-3225	132	9	independent	independent	ADJ
hassl-3225	132	10	variable	variable	NOUN
hassl-3225	132	11	was	be	AUX
hassl-3225	132	12	postulated	postulate	VERB
hassl-3225	132	13	to	to	PART
hassl-3225	132	14	exert	exert	VERB
hassl-3225	132	15	a	a	DET
hassl-3225	132	16	significant	significant	ADJ
hassl-3225	132	17	effect	effect	NOUN
hassl-3225	132	18	on	on	ADP
hassl-3225	132	19	the	the	DET
hassl-3225	132	20	dependent	dependent	ADJ
hassl-3225	132	21	one	one	NUM
hassl-3225	132	22	.	.	PUNCT
hassl-3225	133	1	the	the	DET
hassl-3225	133	2	model	model	NOUN
hassl-3225	133	3	was	be	AUX
hassl-3225	133	4	developed	develop	VERB
hassl-3225	133	5	based	base	VERB
hassl-3225	133	6	on	on	ADP
hassl-3225	133	7	a	a	DET
hassl-3225	133	8	literature	literature	NOUN
hassl-3225	133	9	review	review	NOUN
hassl-3225	133	10	of	of	ADP
hassl-3225	133	11	factors	factor	NOUN
hassl-3225	133	12	affecting	affect	VERB
hassl-3225	133	13	the	the	DET
hassl-3225	133	14	successful	successful	ADJ
hassl-3225	133	15	implementation	implementation	NOUN
hassl-3225	133	16	of	of	ADP
hassl-3225	133	17	forensic	forensic	ADJ
hassl-3225	133	18	accounting	accounting	NOUN
hassl-3225	133	19	(	(	PUNCT
hassl-3225	133	20	e.g.	e.g.	ADV
hassl-3225	133	21	,	,	PUNCT
hassl-3225	133	22	(	(	PUNCT
hassl-3225	133	23	bhasin	bhasin	NOUN
hassl-3225	133	24	,	,	PUNCT
hassl-3225	133	25	2016	2016	NUM
hassl-3225	133	26	;	;	PUNCT
hassl-3225	133	27	digabriele	digabriele	PROPN
hassl-3225	133	28	,	,	PUNCT
hassl-3225	133	29	2009	2009	NUM
hassl-3225	133	30	;	;	PUNCT
hassl-3225	133	31	hegazy	hegazy	PROPN
hassl-3225	133	32	et	et	PROPN
hassl-3225	133	33	al	al	PROPN
hassl-3225	133	34	.	.	PROPN
hassl-3225	133	35	,	,	PUNCT
hassl-3225	133	36	2017	2017	NUM
hassl-3225	133	37	;	;	PUNCT
hassl-3225	133	38	kadam	kadam	PROPN
hassl-3225	133	39	,	,	PUNCT
hassl-3225	133	40	2020	2020	NUM
hassl-3225	133	41	;	;	PUNCT
hassl-3225	133	42	meservy	meservy	NOUN
hassl-3225	133	43	et	et	PROPN
hassl-3225	133	44	al	al	PROPN
hassl-3225	133	45	.	.	PROPN
hassl-3225	133	46	,	,	PUNCT
hassl-3225	133	47	2006	2006	NUM
hassl-3225	133	48	;	;	PUNCT
hassl-3225	133	49	okoye	okoye	PROPN
hassl-3225	133	50	&	&	CCONJ
hassl-3225	133	51	ndidika	ndidika	PROPN
hassl-3225	133	52	,	,	PUNCT
hassl-3225	133	53	2009	2009	NUM
hassl-3225	133	54	;	;	PUNCT
hassl-3225	133	55	ramamoorti	ramamoorti	PROPN
hassl-3225	133	56	,	,	PUNCT
hassl-3225	133	57	2008	2008	NUM
hassl-3225	133	58	;	;	PUNCT
hassl-3225	133	59	rezaee	rezaee	PROPN
hassl-3225	133	60	et	et	PROPN
hassl-3225	133	61	al	al	PROPN
hassl-3225	133	62	.	.	PROPN
hassl-3225	133	63	,	,	PUNCT
hassl-3225	133	64	2016	2016	NUM
hassl-3225	133	65	)	)	PUNCT
hassl-3225	133	66	)	)	PUNCT
hassl-3225	133	67	.	.	PUNCT
hassl-3225	134	1	figure	figure	NOUN
hassl-3225	134	2	1	1	NUM
hassl-3225	134	3	.	.	PUNCT
hassl-3225	134	4	research	research	NOUN
hassl-3225	134	5	conceptual	conceptual	ADJ
hassl-3225	134	6	model	model	NOUN
hassl-3225	134	7	.	.	PUNCT
hassl-3225	135	1	note	note	NOUN
hassl-3225	135	2	:	:	PUNCT
hassl-3225	135	3	its	its	PRON
hassl-3225	135	4	refers	refer	NOUN
hassl-3225	135	5	to	to	ADP
hassl-3225	135	6	information	information	NOUN
hassl-3225	135	7	technology	technology	NOUN
hassl-3225	135	8	solutions	solution	NOUN
hassl-3225	135	9	,	,	PUNCT
hassl-3225	135	10	fae	fae	PROPN
hassl-3225	135	11	refers	refer	VERB
hassl-3225	135	12	to	to	ADP
hassl-3225	135	13	forensic	forensic	ADJ
hassl-3225	135	14	accounting	accounting	NOUN
hassl-3225	135	15	education	education	NOUN
hassl-3225	135	16	,	,	PUNCT
hassl-3225	135	17	fat	fat	NOUN
hassl-3225	135	18	refers	refer	VERB
hassl-3225	135	19	to	to	ADP
hassl-3225	135	20	forensic	forensic	ADJ
hassl-3225	135	21	accounting	accounting	NOUN
hassl-3225	135	22	training	training	NOUN
hassl-3225	135	23	,	,	PUNCT
hassl-3225	135	24	fax	fax	NOUN
hassl-3225	135	25	refers	refer	NOUN
hassl-3225	135	26	to	to	ADP
hassl-3225	135	27	forensic	forensic	ADJ
hassl-3225	135	28	accountant	accountant	NOUN
hassl-3225	135	29	experiences	experience	NOUN
hassl-3225	135	30	,	,	PUNCT
hassl-3225	135	31	fas	fas	PROPN
hassl-3225	135	32	refers	refer	VERB
hassl-3225	135	33	to	to	ADP
hassl-3225	135	34	the	the	DET
hassl-3225	135	35	successful	successful	ADJ
hassl-3225	135	36	implementation	implementation	NOUN
hassl-3225	135	37	of	of	ADP
hassl-3225	135	38	forensic	forensic	ADJ
hassl-3225	135	39	accounting	accounting	NOUN
hassl-3225	135	40	services	service	NOUN
hassl-3225	135	41	,	,	PUNCT
hassl-3225	135	42	3.4	3.4	NUM
hassl-3225	135	43	.	.	PUNCT
hassl-3225	136	1	research	research	NOUN
hassl-3225	136	2	measures	measure	NOUN
hassl-3225	136	3	a	a	DET
hassl-3225	136	4	questionnaire	questionnaire	NOUN
hassl-3225	136	5	as	as	SCONJ
hassl-3225	136	6	shown	show	VERB
hassl-3225	136	7	in	in	ADP
hassl-3225	136	8	table	table	NOUN
hassl-3225	136	9	1	1	NUM
hassl-3225	136	10	was	be	AUX
hassl-3225	136	11	developed	develop	VERB
hassl-3225	136	12	based	base	VERB
hassl-3225	136	13	on	on	ADP
hassl-3225	136	14	a	a	DET
hassl-3225	136	15	literature	literature	NOUN
hassl-3225	136	16	review	review	NOUN
hassl-3225	136	17	.	.	PUNCT
hassl-3225	137	1	it	it	PRON
hassl-3225	137	2	consisted	consist	VERB
hassl-3225	137	3	of	of	ADP
hassl-3225	137	4	20	20	NUM
hassl-3225	137	5	questions	question	NOUN
hassl-3225	137	6	,	,	PUNCT
hassl-3225	137	7	and	and	CCONJ
hassl-3225	137	8	was	be	AUX
hassl-3225	137	9	used	use	VERB
hassl-3225	137	10	to	to	PART
hassl-3225	137	11	collect	collect	VERB
hassl-3225	137	12	the	the	DET
hassl-3225	137	13	responses	response	NOUN
hassl-3225	137	14	of	of	ADP
hassl-3225	137	15	the	the	DET
hassl-3225	137	16	participants	participant	NOUN
hassl-3225	137	17	.	.	PUNCT
hassl-3225	138	1	organizational	organizational	ADJ
hassl-3225	138	2	factors	factor	NOUN
hassl-3225	138	3	were	be	AUX
hassl-3225	138	4	measured	measure	VERB
hassl-3225	138	5	using	use	VERB
hassl-3225	138	6	information	information	NOUN
hassl-3225	138	7	technology	technology	NOUN
hassl-3225	138	8	solutions	solution	NOUN
hassl-3225	138	9	and	and	CCONJ
hassl-3225	138	10	creative	creative	ADJ
hassl-3225	138	11	accounting	accounting	NOUN
hassl-3225	138	12	practices	practice	NOUN
hassl-3225	138	13	.	.	PUNCT
hassl-3225	139	1	the	the	DET
hassl-3225	139	2	first	first	ADJ
hassl-3225	139	3	one	one	NUM
hassl-3225	139	4	was	be	AUX
hassl-3225	139	5	measured	measure	VERB
hassl-3225	139	6	using	use	VERB
hassl-3225	139	7	3	3	NUM
hassl-3225	139	8	items	item	NOUN
hassl-3225	139	9	adapted	adapt	VERB
hassl-3225	139	10	from	from	ADP
hassl-3225	139	11	previous	previous	ADJ
hassl-3225	139	12	studies	study	NOUN
hassl-3225	139	13	(	(	PUNCT
hassl-3225	139	14	mcmullen	mcmullen	PROPN
hassl-3225	139	15	&	&	CCONJ
hassl-3225	139	16	sanchez	sanchez	PROPN
hassl-3225	139	17	,	,	PUNCT
hassl-3225	139	18	2010	2010	NUM
hassl-3225	139	19	;	;	PUNCT
hassl-3225	139	20	meservy	meservy	NOUN
hassl-3225	139	21	et	et	PROPN
hassl-3225	139	22	al	al	PROPN
hassl-3225	139	23	.	.	PROPN
hassl-3225	139	24	,	,	PUNCT
hassl-3225	139	25	2006	2006	NUM
hassl-3225	139	26	;	;	PUNCT
hassl-3225	139	27	pan	pan	PROPN
hassl-3225	139	28	&	&	CCONJ
hassl-3225	139	29	seow	seow	PROPN
hassl-3225	139	30	,	,	PUNCT
hassl-3225	139	31	2016	2016	NUM
hassl-3225	139	32	)	)	PUNCT
hassl-3225	139	33	.	.	PUNCT
hassl-3225	140	1	the	the	DET
hassl-3225	140	2	second	second	ADJ
hassl-3225	140	3	one	one	NOUN
hassl-3225	140	4	was	be	AUX
hassl-3225	140	5	also	also	ADV
hassl-3225	140	6	assessed	assess	VERB
hassl-3225	140	7	by	by	ADP
hassl-3225	140	8	3	3	NUM
hassl-3225	140	9	items	item	NOUN
hassl-3225	140	10	(	(	PUNCT
hassl-3225	140	11	bhasin	bhasin	NOUN
hassl-3225	140	12	,	,	PUNCT
hassl-3225	140	13	2016	2016	NUM
hassl-3225	140	14	;	;	PUNCT
hassl-3225	140	15	osazevbaru	osazevbaru	ADJ
hassl-3225	140	16	,	,	PUNCT
hassl-3225	140	17	2012	2012	NUM
hassl-3225	140	18	;	;	PUNCT
hassl-3225	140	19	rezaee	rezaee	PROPN
hassl-3225	140	20	et	et	PROPN
hassl-3225	140	21	al	al	PROPN
hassl-3225	140	22	.	.	PROPN
hassl-3225	140	23	,	,	PUNCT
hassl-3225	140	24	2004	2004	NUM
hassl-3225	140	25	)	)	PUNCT
hassl-3225	140	26	.	.	PUNCT
hassl-3225	141	1	people	people	NOUN
hassl-3225	141	2	factors	factor	NOUN
hassl-3225	141	3	were	be	AUX
hassl-3225	141	4	measured	measure	VERB
hassl-3225	141	5	by	by	ADP
hassl-3225	141	6	forensic	forensic	ADJ
hassl-3225	141	7	accounting	accounting	NOUN
hassl-3225	141	8	education	education	NOUN
hassl-3225	141	9	(	(	PUNCT
hassl-3225	141	10	oppong	oppong	PROPN
hassl-3225	141	11	&	&	CCONJ
hassl-3225	141	12	bruce	bruce	PROPN
hassl-3225	141	13	-	-	PUNCT
hassl-3225	141	14	amartey	amartey	NOUN
hassl-3225	141	15	,	,	PUNCT
hassl-3225	141	16	2022	2022	NUM
hassl-3225	141	17	;	;	PUNCT
hassl-3225	141	18	rezaee	rezaee	PROPN
hassl-3225	141	19	et	et	PROPN
hassl-3225	141	20	al	al	PROPN
hassl-3225	141	21	.	.	PROPN
hassl-3225	141	22	,	,	PUNCT
hassl-3225	141	23	2004	2004	NUM
hassl-3225	141	24	;	;	PUNCT
hassl-3225	141	25	rezaee	rezaee	PROPN
hassl-3225	141	26	et	et	PROPN
hassl-3225	141	27	al	al	PROPN
hassl-3225	141	28	.	.	PROPN
hassl-3225	141	29	,	,	PUNCT
hassl-3225	141	30	2016	2016	NUM
hassl-3225	141	31	)	)	PUNCT
hassl-3225	141	32	,	,	PUNCT
hassl-3225	141	33	forensic	forensic	ADJ
hassl-3225	141	34	accounting	accounting	NOUN
hassl-3225	141	35	training	training	NOUN
hassl-3225	141	36	(	(	PUNCT
hassl-3225	141	37	bierstaker	bierstaker	NOUN
hassl-3225	141	38	et	et	PROPN
hassl-3225	141	39	al	al	PROPN
hassl-3225	141	40	.	.	PROPN
hassl-3225	141	41	,	,	PUNCT
hassl-3225	141	42	2006	2006	NUM
hassl-3225	141	43	;	;	PUNCT
hassl-3225	141	44	digabriele	digabriele	PROPN
hassl-3225	141	45	,	,	PUNCT
hassl-3225	141	46	2009	2009	NUM
hassl-3225	141	47	;	;	PUNCT
hassl-3225	141	48	efiong	efiong	ADJ
hassl-3225	141	49	,	,	PUNCT
hassl-3225	141	50	2012	2012	NUM
hassl-3225	141	51	)	)	PUNCT
hassl-3225	141	52	,	,	PUNCT
hassl-3225	141	53	and	and	CCONJ
hassl-3225	141	54	forensic	forensic	ADJ
hassl-3225	141	55	accountant	accountant	NOUN
hassl-3225	141	56	experiences	experience	NOUN
hassl-3225	141	57	(	(	PUNCT
hassl-3225	141	58	hegazy	hegazy	ADV
hassl-3225	141	59	et	et	PROPN
hassl-3225	141	60	al	al	PROPN
hassl-3225	141	61	.	.	PROPN
hassl-3225	141	62	,	,	PUNCT
hassl-3225	141	63	2017	2017	NUM
hassl-3225	141	64	;	;	PUNCT
hassl-3225	141	65	meservy	meservy	NOUN
hassl-3225	141	66	et	et	PROPN
hassl-3225	141	67	al	al	PROPN
hassl-3225	141	68	.	.	PROPN
hassl-3225	141	69	,	,	PUNCT
hassl-3225	141	70	2006	2006	NUM
hassl-3225	141	71	;	;	PUNCT
hassl-3225	141	72	nicolae	nicolae	PROPN
hassl-3225	141	73	&	&	CCONJ
hassl-3225	141	74	diana	diana	PROPN
hassl-3225	141	75	,	,	PUNCT
hassl-3225	141	76	2017	2017	NUM
hassl-3225	141	77	)	)	PUNCT
hassl-3225	141	78	.	.	PUNCT
hassl-3225	142	1	finally	finally	ADV
hassl-3225	142	2	,	,	PUNCT
hassl-3225	142	3	the	the	DET
hassl-3225	142	4	dependent	dependent	ADJ
hassl-3225	142	5	variables	variable	NOUN
hassl-3225	142	6	,	,	PUNCT
hassl-3225	142	7	which	which	PRON
hassl-3225	142	8	is	be	AUX
hassl-3225	142	9	the	the	DET
hassl-3225	142	10	successful	successful	ADJ
hassl-3225	142	11	implementation	implementation	NOUN
hassl-3225	142	12	of	of	ADP
hassl-3225	142	13	forensic	forensic	ADJ
hassl-3225	142	14	accounting	accounting	NOUN
hassl-3225	142	15	practices	practice	NOUN
hassl-3225	142	16	,	,	PUNCT
hassl-3225	142	17	was	be	AUX
hassl-3225	142	18	evaluated	evaluate	VERB
hassl-3225	142	19	based	base	VERB
hassl-3225	142	20	on	on	ADP
hassl-3225	142	21	three	three	NUM
hassl-3225	142	22	practices	practice	NOUN
hassl-3225	142	23	:	:	PUNCT
hassl-3225	142	24	accounting	accounting	NOUN
hassl-3225	142	25	,	,	PUNCT
hassl-3225	142	26	auditing	auditing	NOUN
hassl-3225	142	27	and	and	CCONJ
hassl-3225	142	28	forensic	forensic	ADJ
hassl-3225	142	29	investigation	investigation	NOUN
hassl-3225	142	30	as	as	ADV
hassl-3225	142	31	well	well	ADV
hassl-3225	142	32	as	as	ADP
hassl-3225	142	33	skills	skill	NOUN
hassl-3225	142	34	of	of	ADP
hassl-3225	142	35	humanities	humanity	NOUN
hassl-3225	142	36	and	and	CCONJ
hassl-3225	142	37	social	social	ADJ
hassl-3225	142	38	sciences	science	NOUN
hassl-3225	142	39	letters	letter	NOUN
hassl-3225	142	40	,	,	PUNCT
hassl-3225	142	41	2023	2023	NUM
hassl-3225	142	42	,	,	PUNCT
hassl-3225	142	43	11(1	11(1	NUM
hassl-3225	142	44	):	):	PUNCT
hassl-3225	142	45	10	10	NUM
hassl-3225	142	46	-	-	SYM
hassl-3225	142	47	21	21	NUM
hassl-3225	142	48	15	15	NUM
hassl-3225	142	49	©	©	PROPN
hassl-3225	142	50	2023	2023	NUM
hassl-3225	142	51	conscientia	conscientia	PROPN
hassl-3225	142	52	beam	beam	PROPN
hassl-3225	142	53	.	.	PUNCT
hassl-3225	143	1	all	all	DET
hassl-3225	143	2	rights	right	NOUN
hassl-3225	143	3	reserved	reserve	VERB
hassl-3225	143	4	.	.	PUNCT
hassl-3225	144	1	forensic	forensic	ADJ
hassl-3225	144	2	accountants	accountant	NOUN
hassl-3225	144	3	.	.	PUNCT
hassl-3225	145	1	these	these	DET
hassl-3225	145	2	practices	practice	NOUN
hassl-3225	145	3	were	be	AUX
hassl-3225	145	4	measured	measure	VERB
hassl-3225	145	5	using	use	VERB
hassl-3225	145	6	5	5	NUM
hassl-3225	145	7	items	item	NOUN
hassl-3225	145	8	based	base	VERB
hassl-3225	145	9	on	on	ADP
hassl-3225	145	10	prior	prior	ADJ
hassl-3225	145	11	works	work	NOUN
hassl-3225	145	12	(	(	PUNCT
hassl-3225	145	13	bhasin	bhasin	PROPN
hassl-3225	145	14	,	,	PUNCT
hassl-3225	145	15	2016	2016	NUM
hassl-3225	145	16	;	;	PUNCT
hassl-3225	145	17	okoye	okoye	PROPN
hassl-3225	145	18	&	&	CCONJ
hassl-3225	145	19	ndidika	ndidika	PROPN
hassl-3225	145	20	,	,	PUNCT
hassl-3225	145	21	2009	2009	NUM
hassl-3225	145	22	;	;	PUNCT
hassl-3225	145	23	ozili	ozili	NOUN
hassl-3225	145	24	,	,	PUNCT
hassl-3225	145	25	2020	2020	NUM
hassl-3225	145	26	)	)	PUNCT
hassl-3225	145	27	.	.	PUNCT
hassl-3225	146	1	respondents	respondent	NOUN
hassl-3225	146	2	were	be	AUX
hassl-3225	146	3	asked	ask	VERB
hassl-3225	146	4	to	to	PART
hassl-3225	146	5	express	express	VERB
hassl-3225	146	6	their	their	PRON
hassl-3225	146	7	opinions	opinion	NOUN
hassl-3225	146	8	based	base	VERB
hassl-3225	146	9	on	on	ADP
hassl-3225	146	10	five	five	NUM
hassl-3225	146	11	-	-	PUNCT
hassl-3225	146	12	point	point	NOUN
hassl-3225	146	13	likert	likert	ADJ
hassl-3225	146	14	scale	scale	NOUN
hassl-3225	146	15	,	,	PUNCT
hassl-3225	146	16	which	which	PRON
hassl-3225	146	17	ranged	range	VERB
hassl-3225	146	18	from	from	ADP
hassl-3225	146	19	1	1	NUM
hassl-3225	146	20	“	"	PUNCT
hassl-3225	146	21	strongly	strongly	ADV
hassl-3225	146	22	disagree	disagree	VERB
hassl-3225	146	23	”	"	PUNCT
hassl-3225	146	24	to	to	ADP
hassl-3225	146	25	5	5	NUM
hassl-3225	146	26	“	"	PUNCT
hassl-3225	146	27	strongly	strongly	ADV
hassl-3225	146	28	agree	agree	VERB
hassl-3225	146	29	”	"	PUNCT
hassl-3225	146	30	.	.	PUNCT
hassl-3225	147	1	the	the	DET
hassl-3225	147	2	items	item	NOUN
hassl-3225	147	3	were	be	AUX
hassl-3225	147	4	accepted	accept	VERB
hassl-3225	147	5	based	base	VERB
hassl-3225	147	6	on	on	ADP
hassl-3225	147	7	suggestions	suggestion	NOUN
hassl-3225	147	8	of	of	ADP
hassl-3225	147	9	five	five	NUM
hassl-3225	147	10	accounting	accounting	NOUN
hassl-3225	147	11	academicians	academician	NOUN
hassl-3225	147	12	as	as	ADV
hassl-3225	147	13	well	well	ADV
hassl-3225	147	14	as	as	ADP
hassl-3225	147	15	the	the	DET
hassl-3225	147	16	results	result	NOUN
hassl-3225	147	17	of	of	ADP
hassl-3225	147	18	the	the	DET
hassl-3225	147	19	exploratory	exploratory	ADJ
hassl-3225	147	20	factor	factor	NOUN
hassl-3225	147	21	analysis	analysis	NOUN
hassl-3225	147	22	(	(	PUNCT
hassl-3225	147	23	efa	efa	PROPN
hassl-3225	147	24	)	)	PUNCT
hassl-3225	147	25	that	that	PRON
hassl-3225	147	26	was	be	AUX
hassl-3225	147	27	carried	carry	VERB
hassl-3225	147	28	out	out	ADP
hassl-3225	147	29	to	to	PART
hassl-3225	147	30	check	check	VERB
hassl-3225	147	31	both	both	PRON
hassl-3225	147	32	reliability	reliability	NOUN
hassl-3225	147	33	and	and	CCONJ
hassl-3225	147	34	validity	validity	NOUN
hassl-3225	147	35	indices	index	NOUN
hassl-3225	147	36	of	of	ADP
hassl-3225	147	37	the	the	DET
hassl-3225	147	38	questionnaire	questionnaire	NOUN
hassl-3225	147	39	items	item	NOUN
hassl-3225	147	40	.	.	PUNCT
hassl-3225	148	1	the	the	DET
hassl-3225	148	2	following	follow	VERB
hassl-3225	148	3	section	section	NOUN
hassl-3225	148	4	illustrates	illustrate	VERB
hassl-3225	148	5	the	the	DET
hassl-3225	148	6	results	result	NOUN
hassl-3225	148	7	of	of	ADP
hassl-3225	148	8	efa	efa	PROPN
hassl-3225	148	9	in	in	ADP
hassl-3225	148	10	which	which	PRON
hassl-3225	148	11	factor	factor	NOUN
hassl-3225	148	12	loadings	loading	NOUN
hassl-3225	148	13	,	,	PUNCT
hassl-3225	148	14	the	the	DET
hassl-3225	148	15	average	average	ADJ
hassl-3225	148	16	variance	variance	NOUN
hassl-3225	148	17	extracted	extract	VERB
hassl-3225	148	18	(	(	PUNCT
hassl-3225	148	19	ave	ave	PROPN
hassl-3225	148	20	)	)	PUNCT
hassl-3225	148	21	,	,	PUNCT
hassl-3225	148	22	cronbach	cronbach	VERB
hassl-3225	148	23	’s	’s	PART
hassl-3225	148	24	alpha	alpha	NOUN
hassl-3225	148	25	(	(	PUNCT
hassl-3225	148	26	α	α	NOUN
hassl-3225	148	27	)	)	PUNCT
hassl-3225	148	28	as	as	ADV
hassl-3225	148	29	well	well	ADV
hassl-3225	148	30	as	as	ADP
hassl-3225	148	31	composite	composite	ADJ
hassl-3225	148	32	reliability	reliability	NOUN
hassl-3225	148	33	(	(	PUNCT
hassl-3225	148	34	cr	cr	NOUN
hassl-3225	148	35	)	)	PUNCT
hassl-3225	148	36	are	be	AUX
hassl-3225	148	37	displayed	display	VERB
hassl-3225	148	38	.	.	PUNCT
hassl-3225	149	1	3.5	3.5	NUM
hassl-3225	149	2	.	.	PUNCT
hassl-3225	149	3	exploratory	exploratory	ADJ
hassl-3225	149	4	factor	factor	NOUN
hassl-3225	149	5	analysis	analysis	NOUN
hassl-3225	149	6	(	(	PUNCT
hassl-3225	149	7	efa	efa	PROPN
hassl-3225	149	8	)	)	PUNCT
hassl-3225	149	9	efa	efa	PROPN
hassl-3225	149	10	was	be	AUX
hassl-3225	149	11	conducted	conduct	VERB
hassl-3225	149	12	to	to	PART
hassl-3225	149	13	achieve	achieve	VERB
hassl-3225	149	14	two	two	NUM
hassl-3225	149	15	goals	goal	NOUN
hassl-3225	149	16	.	.	PUNCT
hassl-3225	150	1	first	first	ADV
hassl-3225	150	2	,	,	PUNCT
hassl-3225	150	3	to	to	PART
hassl-3225	150	4	check	check	VERB
hassl-3225	150	5	if	if	SCONJ
hassl-3225	150	6	data	datum	NOUN
hassl-3225	150	7	were	be	AUX
hassl-3225	150	8	suitable	suitable	ADJ
hassl-3225	150	9	for	for	ADP
hassl-3225	150	10	factor	factor	NOUN
hassl-3225	150	11	analysis	analysis	NOUN
hassl-3225	150	12	and	and	CCONJ
hassl-3225	150	13	to	to	PART
hassl-3225	150	14	extract	extract	VERB
hassl-3225	150	15	factor	factor	NOUN
hassl-3225	150	16	loadings	loading	NOUN
hassl-3225	150	17	in	in	ADP
hassl-3225	150	18	order	order	NOUN
hassl-3225	150	19	to	to	PART
hassl-3225	150	20	ensure	ensure	VERB
hassl-3225	150	21	that	that	SCONJ
hassl-3225	150	22	the	the	DET
hassl-3225	150	23	questionnaire	questionnaire	NOUN
hassl-3225	150	24	items	item	NOUN
hassl-3225	150	25	were	be	AUX
hassl-3225	150	26	loaded	load	VERB
hassl-3225	150	27	on	on	ADP
hassl-3225	150	28	the	the	DET
hassl-3225	150	29	adequate	adequate	ADJ
hassl-3225	150	30	factors	factor	NOUN
hassl-3225	150	31	.	.	PUNCT
hassl-3225	151	1	second	second	ADJ
hassl-3225	151	2	,	,	PUNCT
hassl-3225	151	3	to	to	PART
hassl-3225	151	4	assess	assess	VERB
hassl-3225	151	5	reliability	reliability	NOUN
hassl-3225	151	6	and	and	CCONJ
hassl-3225	151	7	validity	validity	NOUN
hassl-3225	151	8	of	of	ADP
hassl-3225	151	9	the	the	DET
hassl-3225	151	10	questionnaire	questionnaire	NOUN
hassl-3225	151	11	based	base	VERB
hassl-3225	151	12	on	on	ADP
hassl-3225	151	13	the	the	DET
hassl-3225	151	14	average	average	ADJ
hassl-3225	151	15	variance	variance	NOUN
hassl-3225	151	16	extracted	extract	VERB
hassl-3225	151	17	(	(	PUNCT
hassl-3225	151	18	ave	ave	NOUN
hassl-3225	151	19	)	)	PUNCT
hassl-3225	151	20	,	,	PUNCT
hassl-3225	151	21	composite	composite	ADJ
hassl-3225	151	22	reliability	reliability	NOUN
hassl-3225	151	23	(	(	PUNCT
hassl-3225	151	24	cr	cr	NOUN
hassl-3225	151	25	)	)	PUNCT
hassl-3225	151	26	and	and	CCONJ
hassl-3225	151	27	cronbach	cronbach	VERB
hassl-3225	151	28	’s	’s	PART
hassl-3225	151	29	alpha	alpha	ADJ
hassl-3225	151	30	coefficient	coefficient	NOUN
hassl-3225	151	31	(	(	PUNCT
hassl-3225	151	32	α	α	NOUN
hassl-3225	151	33	)	)	PUNCT
hassl-3225	151	34	.	.	PUNCT
hassl-3225	152	1	it	it	PRON
hassl-3225	152	2	was	be	AUX
hassl-3225	152	3	found	find	VERB
hassl-3225	152	4	that	that	SCONJ
hassl-3225	152	5	kaiser	kaiser	PROPN
hassl-3225	152	6	-	-	PUNCT
hassl-3225	152	7	meyer	meyer	PROPN
hassl-3225	152	8	-	-	PUNCT
hassl-3225	152	9	olkin	olkin	NOUN
hassl-3225	152	10	measure	measure	NOUN
hassl-3225	152	11	of	of	ADP
hassl-3225	152	12	sampling	sample	VERB
hassl-3225	152	13	adequacy	adequacy	NOUN
hassl-3225	152	14	(	(	PUNCT
hassl-3225	152	15	kmo	kmo	NOUN
hassl-3225	152	16	)	)	PUNCT
hassl-3225	152	17	was	be	AUX
hassl-3225	152	18	greater	great	ADJ
hassl-3225	152	19	than	than	ADP
hassl-3225	152	20	0.5	0.5	NUM
hassl-3225	152	21	and	and	CCONJ
hassl-3225	152	22	bartlett	bartlett	PROPN
hassl-3225	152	23	's	's	PART
hassl-3225	152	24	test	test	NOUN
hassl-3225	152	25	of	of	ADP
hassl-3225	152	26	sphericity	sphericity	NOUN
hassl-3225	152	27	was	be	AUX
hassl-3225	152	28	significant	significant	ADJ
hassl-3225	152	29	(	(	PUNCT
hassl-3225	152	30	sig	sig	NOUN
hassl-3225	152	31	.	.	PUNCT
hassl-3225	153	1	=	=	PUNCT
hassl-3225	153	2	0.000	0.000	NUM
hassl-3225	153	3	)	)	PUNCT
hassl-3225	153	4	.	.	PUNCT
hassl-3225	154	1	therefore	therefore	ADV
hassl-3225	154	2	,	,	PUNCT
hassl-3225	154	3	the	the	DET
hassl-3225	154	4	current	current	ADJ
hassl-3225	154	5	data	datum	NOUN
hassl-3225	154	6	were	be	AUX
hassl-3225	154	7	suitable	suitable	ADJ
hassl-3225	154	8	to	to	PART
hassl-3225	154	9	conduct	conduct	VERB
hassl-3225	154	10	the	the	DET
hassl-3225	154	11	factor	factor	NOUN
hassl-3225	154	12	analysis	analysis	NOUN
hassl-3225	154	13	.	.	PUNCT
hassl-3225	155	1	the	the	DET
hassl-3225	155	2	results	result	NOUN
hassl-3225	155	3	of	of	ADP
hassl-3225	155	4	efa	efa	PROPN
hassl-3225	155	5	can	can	AUX
hassl-3225	155	6	be	be	AUX
hassl-3225	155	7	seen	see	VERB
hassl-3225	155	8	in	in	ADP
hassl-3225	155	9	table	table	NOUN
hassl-3225	155	10	2	2	NUM
hassl-3225	155	11	.	.	PUNCT
hassl-3225	156	1	the	the	DET
hassl-3225	156	2	results	result	NOUN
hassl-3225	156	3	in	in	ADP
hassl-3225	156	4	table	table	NOUN
hassl-3225	156	5	2	2	NUM
hassl-3225	156	6	show	show	NOUN
hassl-3225	156	7	that	that	SCONJ
hassl-3225	156	8	all	all	DET
hassl-3225	156	9	factor	factor	NOUN
hassl-3225	156	10	loadings	loading	NOUN
hassl-3225	156	11	were	be	AUX
hassl-3225	156	12	greater	great	ADJ
hassl-3225	156	13	than	than	ADP
hassl-3225	156	14	0.5	0.5	NUM
hassl-3225	156	15	,	,	PUNCT
hassl-3225	156	16	ave	ave	NOUN
hassl-3225	156	17	values	value	NOUN
hassl-3225	156	18	were	be	AUX
hassl-3225	156	19	higher	high	ADJ
hassl-3225	156	20	than	than	ADP
hassl-3225	156	21	0.5	0.5	NUM
hassl-3225	156	22	,	,	PUNCT
hassl-3225	156	23	cr	cr	NOUN
hassl-3225	156	24	values	value	NOUN
hassl-3225	156	25	and	and	CCONJ
hassl-3225	156	26	alpha	alpha	ADJ
hassl-3225	156	27	coefficients	coefficient	NOUN
hassl-3225	156	28	were	be	AUX
hassl-3225	156	29	greater	great	ADJ
hassl-3225	156	30	than	than	ADP
hassl-3225	156	31	0.7	0.7	NUM
hassl-3225	156	32	.	.	PUNCT
hassl-3225	157	1	these	these	DET
hassl-3225	157	2	results	result	NOUN
hassl-3225	157	3	confirmed	confirm	VERB
hassl-3225	157	4	that	that	SCONJ
hassl-3225	157	5	the	the	DET
hassl-3225	157	6	questionnaire	questionnaire	NOUN
hassl-3225	157	7	was	be	AUX
hassl-3225	157	8	reliable	reliable	ADJ
hassl-3225	157	9	and	and	CCONJ
hassl-3225	157	10	valid	valid	ADJ
hassl-3225	157	11	.	.	PUNCT
hassl-3225	158	1	reliability	reliability	NOUN
hassl-3225	158	2	was	be	AUX
hassl-3225	158	3	confirmed	confirm	VERB
hassl-3225	158	4	based	base	VERB
hassl-3225	158	5	on	on	ADP
hassl-3225	158	6	cr	cr	NOUN
hassl-3225	158	7	and	and	CCONJ
hassl-3225	158	8	alpha	alpha	NOUN
hassl-3225	158	9	coefficients	coefficient	NOUN
hassl-3225	158	10	,	,	PUNCT
hassl-3225	158	11	while	while	SCONJ
hassl-3225	158	12	validity	validity	NOUN
hassl-3225	158	13	was	be	AUX
hassl-3225	158	14	assured	assure	VERB
hassl-3225	158	15	based	base	VERB
hassl-3225	158	16	on	on	ADP
hassl-3225	158	17	factor	factor	NOUN
hassl-3225	158	18	loadings	loading	NOUN
hassl-3225	158	19	and	and	CCONJ
hassl-3225	158	20	ave	ave	NOUN
hassl-3225	158	21	values	value	NOUN
hassl-3225	158	22	.	.	PUNCT
hassl-3225	159	1	these	these	DET
hassl-3225	159	2	findings	finding	NOUN
hassl-3225	159	3	are	be	AUX
hassl-3225	159	4	in	in	ADP
hassl-3225	159	5	line	line	NOUN
hassl-3225	159	6	with	with	ADP
hassl-3225	159	7	previous	previous	ADJ
hassl-3225	159	8	studies	study	NOUN
hassl-3225	159	9	in	in	ADP
hassl-3225	159	10	terms	term	NOUN
hassl-3225	159	11	of	of	ADP
hassl-3225	159	12	the	the	DET
hassl-3225	159	13	required	require	VERB
hassl-3225	159	14	cut	cut	NOUN
hassl-3225	159	15	-	-	PUNCT
hassl-3225	159	16	off	off	ADP
hassl-3225	159	17	values	value	NOUN
hassl-3225	159	18	(	(	PUNCT
hassl-3225	159	19	dekker	dekker	NOUN
hassl-3225	159	20	,	,	PUNCT
hassl-3225	159	21	kawai	kawai	PROPN
hassl-3225	159	22	,	,	PUNCT
hassl-3225	159	23	&	&	CCONJ
hassl-3225	159	24	sakaguchi	sakaguchi	ADJ
hassl-3225	159	25	,	,	PUNCT
hassl-3225	159	26	2019	2019	NUM
hassl-3225	159	27	;	;	PUNCT
hassl-3225	159	28	mohammad	mohammad	NOUN
hassl-3225	159	29	,	,	PUNCT
hassl-3225	159	30	2020	2020	NUM
hassl-3225	159	31	;	;	PUNCT
hassl-3225	159	32	pasch	pasch	PROPN
hassl-3225	159	33	,	,	PUNCT
hassl-3225	159	34	2019	2019	NUM
hassl-3225	159	35	;	;	PUNCT
hassl-3225	159	36	shkeer	shkeer	NOUN
hassl-3225	159	37	&	&	CCONJ
hassl-3225	159	38	awang	awang	PROPN
hassl-3225	159	39	,	,	PUNCT
hassl-3225	159	40	2019	2019	NUM
hassl-3225	159	41	;	;	PUNCT
hassl-3225	159	42	sinaga	sinaga	NOUN
hassl-3225	159	43	,	,	PUNCT
hassl-3225	159	44	roespinoedji	roespinoedji	PROPN
hassl-3225	159	45	,	,	PUNCT
hassl-3225	159	46	saudi	saudi	ADJ
hassl-3225	159	47	,	,	PUNCT
hassl-3225	159	48	&	&	CCONJ
hassl-3225	159	49	ghani	ghani	PROPN
hassl-3225	159	50	,	,	PUNCT
hassl-3225	159	51	2019	2019	NUM
hassl-3225	159	52	)	)	PUNCT
hassl-3225	159	53	.	.	PUNCT
hassl-3225	160	1	table	table	NOUN
hassl-3225	160	2	1	1	NUM
hassl-3225	160	3	.	.	PUNCT
hassl-3225	160	4	research	research	NOUN
hassl-3225	160	5	measures	measure	NOUN
hassl-3225	160	6	.	.	PUNCT
hassl-3225	161	1	research	research	NOUN
hassl-3225	161	2	measures	measure	NOUN
hassl-3225	161	3	*	*	PUNCT
hassl-3225	161	4	information	information	NOUN
hassl-3225	161	5	technology	technology	NOUN
hassl-3225	161	6	solutions	solution	VERB
hassl-3225	161	7	1	1	NUM
hassl-3225	161	8	.	.	PUNCT
hassl-3225	161	9	information	information	NOUN
hassl-3225	161	10	technology	technology	NOUN
hassl-3225	161	11	applications	application	NOUN
hassl-3225	161	12	is	be	AUX
hassl-3225	161	13	required	require	VERB
hassl-3225	161	14	to	to	PART
hassl-3225	161	15	enhance	enhance	VERB
hassl-3225	161	16	fraud	fraud	NOUN
hassl-3225	161	17	detection	detection	NOUN
hassl-3225	161	18	meservy	meservy	NOUN
hassl-3225	161	19	et	et	PROPN
hassl-3225	161	20	al	al	PROPN
hassl-3225	161	21	.	.	PROPN
hassl-3225	161	22	(	(	PUNCT
hassl-3225	161	23	2006	2006	NUM
hassl-3225	161	24	)	)	PUNCT
hassl-3225	161	25	;	;	PUNCT
hassl-3225	161	26	pan	pan	NOUN
hassl-3225	161	27	and	and	CCONJ
hassl-3225	161	28	seow	seow	PROPN
hassl-3225	161	29	(	(	PUNCT
hassl-3225	161	30	2016	2016	NUM
hassl-3225	161	31	)	)	PUNCT
hassl-3225	161	32	;	;	PUNCT
hassl-3225	161	33	mcmullen	mcmullen	PROPN
hassl-3225	161	34	and	and	CCONJ
hassl-3225	161	35	sanchez	sanchez	PROPN
hassl-3225	161	36	(	(	PUNCT
hassl-3225	161	37	2010	2010	NUM
hassl-3225	161	38	)	)	PUNCT
hassl-3225	161	39	2	2	NUM
hassl-3225	161	40	.	.	X
hassl-3225	162	1	companies	company	NOUN
hassl-3225	162	2	can	can	AUX
hassl-3225	162	3	use	use	VERB
hassl-3225	162	4	data	datum	NOUN
hassl-3225	162	5	mining	mining	NOUN
hassl-3225	162	6	to	to	PART
hassl-3225	162	7	investigate	investigate	VERB
hassl-3225	162	8	their	their	PRON
hassl-3225	162	9	accounting	accounting	NOUN
hassl-3225	162	10	databases	database	NOUN
hassl-3225	162	11	3	3	NUM
hassl-3225	162	12	.	.	PUNCT
hassl-3225	162	13	accounting	account	VERB
hassl-3225	162	14	information	information	NOUN
hassl-3225	162	15	systems	system	NOUN
hassl-3225	162	16	are	be	AUX
hassl-3225	162	17	vital	vital	ADJ
hassl-3225	162	18	for	for	ADP
hassl-3225	162	19	forensic	forensic	ADJ
hassl-3225	162	20	accounting	accounting	NOUN
hassl-3225	162	21	implementation	implementation	NOUN
hassl-3225	162	22	*	*	PUNCT
hassl-3225	162	23	creative	creative	ADJ
hassl-3225	162	24	accounting	accounting	NOUN
hassl-3225	162	25	(	(	PUNCT
hassl-3225	162	26	ca	ca	NOUN
hassl-3225	162	27	)	)	PUNCT
hassl-3225	162	28	practices	practice	NOUN
hassl-3225	162	29	4	4	NUM
hassl-3225	162	30	.	.	PUNCT
hassl-3225	163	1	ca	ca	NOUN
hassl-3225	163	2	practices	practice	NOUN
hassl-3225	163	3	are	be	AUX
hassl-3225	163	4	unethical	unethical	ADJ
hassl-3225	163	5	and	and	CCONJ
hassl-3225	163	6	should	should	AUX
hassl-3225	163	7	be	be	AUX
hassl-3225	163	8	stopped	stop	VERB
hassl-3225	163	9	.	.	PUNCT
hassl-3225	164	1	bhasin	bhasin	PROPN
hassl-3225	164	2	(	(	PUNCT
hassl-3225	164	3	2016	2016	NUM
hassl-3225	164	4	)	)	PUNCT
hassl-3225	164	5	;	;	PUNCT
hassl-3225	164	6	rezaee	rezaee	PROPN
hassl-3225	164	7	et	et	PROPN
hassl-3225	164	8	al	al	PROPN
hassl-3225	164	9	.	.	PROPN
hassl-3225	164	10	(	(	PUNCT
hassl-3225	164	11	2004	2004	NUM
hassl-3225	164	12	)	)	PUNCT
hassl-3225	164	13	;	;	PUNCT
hassl-3225	164	14	osazevbaru	osazevbaru	NOUN
hassl-3225	164	15	(	(	PUNCT
hassl-3225	164	16	2012	2012	NUM
hassl-3225	164	17	)	)	PUNCT
hassl-3225	164	18	5	5	NUM
hassl-3225	164	19	.	.	PUNCT
hassl-3225	164	20	following	follow	VERB
hassl-3225	164	21	accounting	accounting	NOUN
hassl-3225	164	22	standards	standard	NOUN
hassl-3225	164	23	improves	improve	VERB
hassl-3225	164	24	forensic	forensic	ADJ
hassl-3225	164	25	accounting	accounting	NOUN
hassl-3225	164	26	implementation	implementation	NOUN
hassl-3225	164	27	6	6	NUM
hassl-3225	164	28	.	.	PUNCT
hassl-3225	165	1	ca	ca	NOUN
hassl-3225	165	2	practices	practice	NOUN
hassl-3225	165	3	are	be	AUX
hassl-3225	165	4	harmful	harmful	ADJ
hassl-3225	165	5	for	for	ADP
hassl-3225	165	6	forensic	forensic	ADJ
hassl-3225	165	7	accounting	accounting	NOUN
hassl-3225	165	8	implementation	implementation	NOUN
hassl-3225	165	9	*	*	PUNCT
hassl-3225	165	10	forensic	forensic	ADJ
hassl-3225	165	11	accounting	accounting	NOUN
hassl-3225	165	12	education	education	NOUN
hassl-3225	165	13	7	7	NUM
hassl-3225	165	14	.	.	PUNCT
hassl-3225	165	15	accounting	accounting	NOUN
hassl-3225	165	16	programs	program	NOUN
hassl-3225	165	17	should	should	AUX
hassl-3225	165	18	contain	contain	VERB
hassl-3225	165	19	courses	course	NOUN
hassl-3225	165	20	on	on	ADP
hassl-3225	165	21	forensic	forensic	ADJ
hassl-3225	165	22	accounting	accounting	NOUN
hassl-3225	165	23	rezaee	rezaee	PROPN
hassl-3225	165	24	et	et	PROPN
hassl-3225	165	25	al	al	PROPN
hassl-3225	165	26	.	.	PROPN
hassl-3225	166	1	(	(	PUNCT
hassl-3225	166	2	2004	2004	NUM
hassl-3225	166	3	)	)	PUNCT
hassl-3225	167	1	;	;	PUNCT
hassl-3225	167	2	rezaee	rezaee	PROPN
hassl-3225	167	3	.	.	PUNCT
hassl-3225	168	1	et	et	PROPN
hassl-3225	168	2	al	al	PROPN
hassl-3225	168	3	.	.	PROPN
hassl-3225	169	1	(	(	PUNCT
hassl-3225	169	2	2016	2016	NUM
hassl-3225	169	3	)	)	PUNCT
hassl-3225	169	4	8	8	NUM
hassl-3225	169	5	.	.	X
hassl-3225	169	6	forensic	forensic	ADJ
hassl-3225	169	7	curriculum	curriculum	NOUN
hassl-3225	169	8	should	should	AUX
hassl-3225	169	9	include	include	VERB
hassl-3225	169	10	antifraud	antifraud	PROPN
hassl-3225	169	11	education	education	NOUN
hassl-3225	169	12	and	and	CCONJ
hassl-3225	169	13	practice	practice	NOUN
hassl-3225	169	14	9	9	NUM
hassl-3225	169	15	.	.	PUNCT
hassl-3225	169	16	forensic	forensic	ADJ
hassl-3225	169	17	auditing	auditing	NOUN
hassl-3225	169	18	should	should	AUX
hassl-3225	169	19	be	be	AUX
hassl-3225	169	20	educated	educate	VERB
hassl-3225	169	21	in	in	ADP
hassl-3225	169	22	accounting	accounting	NOUN
hassl-3225	169	23	programs	program	NOUN
hassl-3225	169	24	.	.	PUNCT
hassl-3225	170	1	*	*	PUNCT
hassl-3225	170	2	forensic	forensic	ADJ
hassl-3225	170	3	accounting	accounting	NOUN
hassl-3225	170	4	training	training	NOUN
hassl-3225	170	5	10	10	NUM
hassl-3225	170	6	.	.	PUNCT
hassl-3225	171	1	training	training	NOUN
hassl-3225	171	2	in	in	ADP
hassl-3225	171	3	forensic	forensic	ADJ
hassl-3225	171	4	accounting	accounting	NOUN
hassl-3225	171	5	is	be	AUX
hassl-3225	171	6	essential	essential	ADJ
hassl-3225	171	7	for	for	SCONJ
hassl-3225	171	8	its	its	PRON
hassl-3225	171	9	successful	successful	ADJ
hassl-3225	171	10	implementation	implementation	NOUN
hassl-3225	171	11	efiong	efiong	ADJ
hassl-3225	171	12	(	(	PUNCT
hassl-3225	171	13	2012	2012	NUM
hassl-3225	171	14	)	)	PUNCT
hassl-3225	171	15	;	;	PUNCT
hassl-3225	171	16	bierstaker	bierstaker	NOUN
hassl-3225	171	17	et	et	PROPN
hassl-3225	171	18	al	al	PROPN
hassl-3225	171	19	.	.	PROPN
hassl-3225	171	20	(	(	PUNCT
hassl-3225	171	21	2006	2006	NUM
hassl-3225	171	22	)	)	PUNCT
hassl-3225	171	23	;	;	PUNCT
hassl-3225	171	24	digabriele	digabriele	NOUN
hassl-3225	171	25	(	(	PUNCT
hassl-3225	171	26	2009	2009	NUM
hassl-3225	171	27	)	)	PUNCT
hassl-3225	171	28	11	11	NUM
hassl-3225	171	29	.	.	PUNCT
hassl-3225	172	1	forensic	forensic	ADJ
hassl-3225	172	2	training	training	NOUN
hassl-3225	172	3	is	be	AUX
hassl-3225	172	4	very	very	ADV
hassl-3225	172	5	helpful	helpful	ADJ
hassl-3225	172	6	for	for	ADP
hassl-3225	172	7	fraud	fraud	NOUN
hassl-3225	172	8	examination	examination	NOUN
hassl-3225	172	9	.	.	PUNCT
hassl-3225	173	1	12	12	NUM
hassl-3225	173	2	.	.	PUNCT
hassl-3225	174	1	training	training	NOUN
hassl-3225	174	2	is	be	AUX
hassl-3225	174	3	a	a	DET
hassl-3225	174	4	key	key	ADJ
hassl-3225	174	5	method	method	NOUN
hassl-3225	174	6	to	to	PART
hassl-3225	174	7	provide	provide	VERB
hassl-3225	174	8	accountants	accountant	NOUN
hassl-3225	174	9	with	with	ADP
hassl-3225	174	10	forensic	forensic	ADJ
hassl-3225	174	11	skills	skill	NOUN
hassl-3225	174	12	*	*	VERB
hassl-3225	174	13	forensic	forensic	ADJ
hassl-3225	174	14	accountant	accountant	NOUN
hassl-3225	174	15	experiences	experience	NOUN
hassl-3225	174	16	13	13	NUM
hassl-3225	174	17	.	.	PUNCT
hassl-3225	175	1	accountant	accountant	NOUN
hassl-3225	175	2	experience	experience	NOUN
hassl-3225	175	3	help	help	VERB
hassl-3225	175	4	prevention	prevention	NOUN
hassl-3225	175	5	and	and	CCONJ
hassl-3225	175	6	detection	detection	NOUN
hassl-3225	175	7	fraud	fraud	NOUN
hassl-3225	175	8	meservy	meservy	NOUN
hassl-3225	175	9	et	et	PROPN
hassl-3225	175	10	al	al	PROPN
hassl-3225	175	11	.	.	PROPN
hassl-3225	176	1	(	(	PUNCT
hassl-3225	176	2	2006	2006	NUM
hassl-3225	176	3	)	)	PUNCT
hassl-3225	177	1	;	;	PUNCT
hassl-3225	178	1	nicolae	nicolae	PROPN
hassl-3225	178	2	and	and	CCONJ
hassl-3225	178	3	diana	diana	PROPN
hassl-3225	178	4	(	(	PUNCT
hassl-3225	178	5	2017	2017	NUM
hassl-3225	178	6	)	)	PUNCT
hassl-3225	178	7	;	;	PUNCT
hassl-3225	178	8	hegazy	hegazy	ADV
hassl-3225	178	9	et	et	PROPN
hassl-3225	178	10	al	al	PROPN
hassl-3225	178	11	.	.	PROPN
hassl-3225	178	12	(	(	PUNCT
hassl-3225	178	13	2017	2017	NUM
hassl-3225	178	14	)	)	PUNCT
hassl-3225	178	15	14	14	NUM
hassl-3225	178	16	.	.	PUNCT
hassl-3225	179	1	case	case	NOUN
hassl-3225	179	2	instruction	instruction	NOUN
hassl-3225	179	3	provides	provide	VERB
hassl-3225	179	4	students	student	NOUN
hassl-3225	179	5	with	with	ADP
hassl-3225	179	6	insights	insight	NOUN
hassl-3225	179	7	on	on	ADP
hassl-3225	179	8	practical	practical	ADJ
hassl-3225	179	9	experience	experience	NOUN
hassl-3225	179	10	15	15	NUM
hassl-3225	179	11	.	.	PUNCT
hassl-3225	180	1	forensic	forensic	ADJ
hassl-3225	180	2	experience	experience	NOUN
hassl-3225	180	3	is	be	AUX
hassl-3225	180	4	one	one	NUM
hassl-3225	180	5	complement	complement	NOUN
hassl-3225	180	6	factor	factor	NOUN
hassl-3225	180	7	of	of	ADP
hassl-3225	180	8	forensic	forensic	ADJ
hassl-3225	180	9	accounting	accounting	NOUN
hassl-3225	180	10	practice	practice	NOUN
hassl-3225	180	11	*	*	PUNCT
hassl-3225	180	12	successful	successful	ADJ
hassl-3225	180	13	implementation	implementation	NOUN
hassl-3225	180	14	of	of	ADP
hassl-3225	180	15	forensic	forensic	ADJ
hassl-3225	180	16	accounting	accounting	NOUN
hassl-3225	180	17	16	16	NUM
hassl-3225	180	18	.	.	PUNCT
hassl-3225	181	1	forensic	forensic	ADJ
hassl-3225	181	2	accountants	accountant	NOUN
hassl-3225	181	3	must	must	AUX
hassl-3225	181	4	have	have	VERB
hassl-3225	181	5	adequate	adequate	ADJ
hassl-3225	181	6	accounting	accounting	NOUN
hassl-3225	181	7	qualifications	qualification	NOUN
hassl-3225	181	8	bhasin	bhasin	NOUN
hassl-3225	181	9	(	(	PUNCT
hassl-3225	181	10	2016	2016	NUM
hassl-3225	181	11	)	)	PUNCT
hassl-3225	181	12	;	;	PUNCT
hassl-3225	181	13	okoye	okoye	PROPN
hassl-3225	181	14	and	and	CCONJ
hassl-3225	181	15	ndidika	ndidika	PROPN
hassl-3225	181	16	(	(	PUNCT
hassl-3225	181	17	2009	2009	NUM
hassl-3225	181	18	)	)	PUNCT
hassl-3225	181	19	;	;	PUNCT
hassl-3225	181	20	ozili	ozili	NOUN
hassl-3225	181	21	(	(	PUNCT
hassl-3225	181	22	2020	2020	NUM
hassl-3225	181	23	)	)	PUNCT
hassl-3225	181	24	17	17	NUM
hassl-3225	181	25	.	.	PUNCT
hassl-3225	182	1	forensic	forensic	ADJ
hassl-3225	182	2	accountants	accountant	NOUN
hassl-3225	182	3	must	must	AUX
hassl-3225	182	4	be	be	AUX
hassl-3225	182	5	able	able	ADJ
hassl-3225	182	6	to	to	PART
hassl-3225	182	7	conduct	conduct	VERB
hassl-3225	182	8	auditing	auditing	NOUN
hassl-3225	182	9	activities	activity	NOUN
hassl-3225	182	10	18	18	NUM
hassl-3225	182	11	.	.	PUNCT
hassl-3225	182	12	forensic	forensic	ADJ
hassl-3225	182	13	investigation	investigation	NOUN
hassl-3225	182	14	is	be	AUX
hassl-3225	182	15	essential	essential	ADJ
hassl-3225	182	16	prerequisite	prerequisite	NOUN
hassl-3225	182	17	for	for	ADP
hassl-3225	182	18	forensic	forensic	ADJ
hassl-3225	182	19	accountants	accountant	NOUN
hassl-3225	182	20	19	19	NUM
hassl-3225	182	21	.	.	PUNCT
hassl-3225	183	1	communication	communication	NOUN
hassl-3225	183	2	skills	skill	NOUN
hassl-3225	183	3	of	of	ADP
hassl-3225	183	4	forensic	forensic	ADJ
hassl-3225	183	5	accountants	accountant	NOUN
hassl-3225	183	6	are	be	AUX
hassl-3225	183	7	pivotal	pivotal	ADJ
hassl-3225	183	8	for	for	ADP
hassl-3225	183	9	their	their	PRON
hassl-3225	183	10	success	success	NOUN
hassl-3225	183	11	20	20	NUM
hassl-3225	183	12	.	.	PUNCT
hassl-3225	184	1	forensic	forensic	ADJ
hassl-3225	184	2	accountants	accountant	NOUN
hassl-3225	184	3	’	’	PART
hassl-3225	184	4	knowledge	knowledge	NOUN
hassl-3225	184	5	in	in	ADP
hassl-3225	184	6	disciplines	discipline	NOUN
hassl-3225	184	7	like	like	ADP
hassl-3225	184	8	law	law	NOUN
hassl-3225	184	9	and	and	CCONJ
hassl-3225	185	1	it	it	PRON
hassl-3225	185	2	are	be	AUX
hassl-3225	185	3	required	require	VERB
hassl-3225	185	4	humanities	humanity	NOUN
hassl-3225	185	5	and	and	CCONJ
hassl-3225	185	6	social	social	ADJ
hassl-3225	185	7	sciences	science	NOUN
hassl-3225	185	8	letters	letter	NOUN
hassl-3225	185	9	,	,	PUNCT
hassl-3225	185	10	2023	2023	NUM
hassl-3225	185	11	,	,	PUNCT
hassl-3225	185	12	11(1	11(1	NUM
hassl-3225	185	13	):	):	PUNCT
hassl-3225	185	14	10	10	NUM
hassl-3225	185	15	-	-	SYM
hassl-3225	185	16	21	21	NUM
hassl-3225	185	17	16	16	NUM
hassl-3225	185	18	©	©	PROPN
hassl-3225	185	19	2023	2023	NUM
hassl-3225	185	20	conscientia	conscientia	PROPN
hassl-3225	185	21	beam	beam	PROPN
hassl-3225	185	22	.	.	PUNCT
hassl-3225	186	1	all	all	DET
hassl-3225	186	2	rights	right	NOUN
hassl-3225	186	3	reserved	reserve	VERB
hassl-3225	186	4	.	.	PUNCT
hassl-3225	187	1	3.6	3.6	NUM
hassl-3225	187	2	.	.	PUNCT
hassl-3225	188	1	measurement	measurement	NOUN
hassl-3225	188	2	model	model	NOUN
hassl-3225	188	3	the	the	DET
hassl-3225	188	4	measurement	measurement	NOUN
hassl-3225	188	5	model	model	NOUN
hassl-3225	188	6	of	of	ADP
hassl-3225	188	7	this	this	DET
hassl-3225	188	8	study	study	NOUN
hassl-3225	188	9	as	as	SCONJ
hassl-3225	188	10	shown	show	VERB
hassl-3225	188	11	in	in	ADP
hassl-3225	188	12	figure	figure	NOUN
hassl-3225	188	13	2	2	NUM
hassl-3225	188	14	was	be	AUX
hassl-3225	188	15	developed	develop	VERB
hassl-3225	188	16	as	as	ADP
hassl-3225	188	17	a	a	DET
hassl-3225	188	18	prior	prior	ADJ
hassl-3225	188	19	step	step	NOUN
hassl-3225	188	20	of	of	ADP
hassl-3225	188	21	the	the	DET
hassl-3225	188	22	development	development	NOUN
hassl-3225	188	23	of	of	ADP
hassl-3225	188	24	the	the	DET
hassl-3225	188	25	structural	structural	ADJ
hassl-3225	188	26	model	model	NOUN
hassl-3225	188	27	.	.	PUNCT
hassl-3225	189	1	this	this	DET
hassl-3225	189	2	model	model	NOUN
hassl-3225	189	3	was	be	AUX
hassl-3225	189	4	used	use	VERB
hassl-3225	189	5	to	to	PART
hassl-3225	189	6	test	test	VERB
hassl-3225	189	7	the	the	DET
hassl-3225	189	8	measures	measure	NOUN
hassl-3225	189	9	properties	property	NOUN
hassl-3225	189	10	(	(	PUNCT
hassl-3225	189	11	koufteros	kouftero	NOUN
hassl-3225	189	12	,	,	PUNCT
hassl-3225	189	13	1999	1999	NUM
hassl-3225	189	14	)	)	PUNCT
hassl-3225	189	15	.	.	PUNCT
hassl-3225	190	1	an	an	DET
hassl-3225	190	2	acceptable	acceptable	ADJ
hassl-3225	190	3	measurement	measurement	NOUN
hassl-3225	190	4	model	model	NOUN
hassl-3225	190	5	is	be	AUX
hassl-3225	190	6	the	the	DET
hassl-3225	190	7	one	one	NUM
hassl-3225	190	8	that	that	PRON
hassl-3225	190	9	shows	show	VERB
hassl-3225	190	10	factor	factor	NOUN
hassl-3225	190	11	loadings	loading	NOUN
hassl-3225	190	12	higher	high	ADJ
hassl-3225	190	13	than	than	ADP
hassl-3225	190	14	0.5	0.5	NUM
hassl-3225	190	15	and	and	CCONJ
hassl-3225	190	16	adequate	adequate	ADJ
hassl-3225	190	17	values	value	NOUN
hassl-3225	190	18	of	of	ADP
hassl-3225	190	19	goodness	goodness	NOUN
hassl-3225	190	20	-	-	PUNCT
hassl-3225	190	21	of	of	ADP
hassl-3225	190	22	-	-	PUNCT
hassl-3225	190	23	fit	fit	ADJ
hassl-3225	190	24	indices	index	NOUN
hassl-3225	190	25	.	.	PUNCT
hassl-3225	191	1	for	for	ADP
hassl-3225	191	2	the	the	DET
hassl-3225	191	3	current	current	ADJ
hassl-3225	191	4	model	model	NOUN
hassl-3225	191	5	,	,	PUNCT
hassl-3225	191	6	all	all	DET
hassl-3225	191	7	factor	factor	NOUN
hassl-3225	191	8	loadings	loading	NOUN
hassl-3225	191	9	were	be	AUX
hassl-3225	191	10	greater	great	ADJ
hassl-3225	191	11	than	than	ADP
hassl-3225	191	12	0.5	0.5	NUM
hassl-3225	191	13	,	,	PUNCT
hassl-3225	191	14	chi	chi	ADJ
hassl-3225	191	15	-	-	PUNCT
hassl-3225	191	16	square	square	NOUN
hassl-3225	191	17	degree	degree	NOUN
hassl-3225	191	18	of	of	ADP
hassl-3225	191	19	freedom	freedom	NOUN
hassl-3225	191	20	ratio	ratio	NOUN
hassl-3225	191	21	was	be	AUX
hassl-3225	191	22	less	less	ADJ
hassl-3225	191	23	than	than	ADP
hassl-3225	191	24	3	3	NUM
hassl-3225	191	25	(	(	PUNCT
hassl-3225	191	26	χ2	χ2	PROPN
hassl-3225	191	27	/	/	SYM
hassl-3225	191	28	df	df	NOUN
hassl-3225	191	29	=	=	SYM
hassl-3225	191	30	2.35	2.35	NUM
hassl-3225	191	31	)	)	PUNCT
hassl-3225	191	32	.	.	PUNCT
hassl-3225	192	1	the	the	DET
hassl-3225	192	2	comparative	comparative	ADJ
hassl-3225	192	3	fit	fit	ADJ
hassl-3225	192	4	index	index	NOUN
hassl-3225	192	5	(	(	PUNCT
hassl-3225	192	6	cfi	cfi	PROPN
hassl-3225	192	7	)	)	PUNCT
hassl-3225	192	8	was	be	AUX
hassl-3225	192	9	0.91	0.91	NUM
hassl-3225	192	10	,	,	PUNCT
hassl-3225	192	11	which	which	PRON
hassl-3225	192	12	is	be	AUX
hassl-3225	192	13	greater	great	ADJ
hassl-3225	192	14	than	than	ADP
hassl-3225	192	15	0.90	0.90	NUM
hassl-3225	192	16	,	,	PUNCT
hassl-3225	192	17	and	and	CCONJ
hassl-3225	192	18	the	the	DET
hassl-3225	192	19	root	root	NOUN
hassl-3225	192	20	mean	mean	VERB
hassl-3225	192	21	square	square	ADJ
hassl-3225	192	22	error	error	NOUN
hassl-3225	192	23	of	of	ADP
hassl-3225	192	24	approximation	approximation	NOUN
hassl-3225	192	25	(	(	PUNCT
hassl-3225	192	26	rmsea	rmsea	NOUN
hassl-3225	192	27	)	)	PUNCT
hassl-3225	192	28	was	be	AUX
hassl-3225	192	29	0.056	0.056	NUM
hassl-3225	192	30	,	,	PUNCT
hassl-3225	192	31	which	which	PRON
hassl-3225	192	32	is	be	AUX
hassl-3225	192	33	less	less	ADJ
hassl-3225	192	34	than	than	ADP
hassl-3225	192	35	0.08	0.08	NUM
hassl-3225	192	36	(	(	PUNCT
hassl-3225	192	37	bouwstra	bouwstra	PROPN
hassl-3225	192	38	et	et	PROPN
hassl-3225	192	39	al	al	PROPN
hassl-3225	192	40	.	.	PROPN
hassl-3225	192	41	,	,	PUNCT
hassl-3225	192	42	2019	2019	NUM
hassl-3225	192	43	)	)	PUNCT
hassl-3225	192	44	.	.	PUNCT
hassl-3225	193	1	table	table	NOUN
hassl-3225	194	1	2	2	NUM
hassl-3225	194	2	.	.	PUNCT
hassl-3225	194	3	results	result	NOUN
hassl-3225	194	4	of	of	ADP
hassl-3225	194	5	exploratory	exploratory	ADJ
hassl-3225	194	6	factor	factor	NOUN
hassl-3225	194	7	analysis	analysis	NOUN
hassl-3225	194	8	.	.	PUNCT
hassl-3225	195	1	variables	variable	NOUN
hassl-3225	195	2	items	item	NOUN
hassl-3225	195	3	fl	fl	X
hassl-3225	195	4	ave	ave	PROPN
hassl-3225	195	5	cr	cr	PROPN
hassl-3225	195	6	α	α	PROPN
hassl-3225	195	7	information	information	NOUN
hassl-3225	195	8	technology	technology	NOUN
hassl-3225	195	9	solutions	solution	NOUN
hassl-3225	195	10	(	(	PUNCT
hassl-3225	195	11	its	its	PRON
hassl-3225	195	12	)	)	PUNCT
hassl-3225	195	13	q1	q1	PROPN
hassl-3225	195	14	0.851	0.851	NUM
hassl-3225	195	15	0.646	0.646	NUM
hassl-3225	195	16	0.845	0.845	NUM
hassl-3225	195	17	0.811	0.811	NUM
hassl-3225	195	18	q2	q2	NOUN
hassl-3225	195	19	0.764	0.764	NUM
hassl-3225	195	20	q3	q3	NOUN
hassl-3225	195	21	0.794	0.794	NUM
hassl-3225	195	22	creative	creative	ADJ
hassl-3225	195	23	accounting	accounting	NOUN
hassl-3225	195	24	practices	practice	NOUN
hassl-3225	195	25	(	(	PUNCT
hassl-3225	195	26	cap	cap	NOUN
hassl-3225	195	27	)	)	PUNCT
hassl-3225	195	28	q4	q4	PROPN
hassl-3225	195	29	0.773	0.773	NUM
hassl-3225	195	30	0.570	0.570	NUM
hassl-3225	195	31	0.799	0.799	NUM
hassl-3225	195	32	0.773	0.773	NUM
hassl-3225	195	33	q5	q5	PROPN
hassl-3225	195	34	0.769	0.769	NUM
hassl-3225	195	35	q6	q6	NOUN
hassl-3225	195	36	0.721	0.721	NUM
hassl-3225	195	37	forensic	forensic	ADJ
hassl-3225	195	38	accounting	accounting	NOUN
hassl-3225	195	39	education	education	NOUN
hassl-3225	195	40	(	(	PUNCT
hassl-3225	195	41	fae	fae	PROPN
hassl-3225	195	42	)	)	PUNCT
hassl-3225	195	43	q7	q7	PROPN
hassl-3225	195	44	0.863	0.863	NUM
hassl-3225	195	45	0.616	0.616	NUM
hassl-3225	195	46	0.826	0.826	NUM
hassl-3225	195	47	0.817	0.817	NUM
hassl-3225	195	48	q8	q8	PROPN
hassl-3225	195	49	0.799	0.799	NUM
hassl-3225	195	50	q9	q9	PROPN
hassl-3225	195	51	0.681	0.681	NUM
hassl-3225	195	52	forensic	forensic	ADJ
hassl-3225	195	53	accounting	accounting	NOUN
hassl-3225	195	54	training	training	NOUN
hassl-3225	195	55	(	(	PUNCT
hassl-3225	195	56	fat	fat	PROPN
hassl-3225	195	57	)	)	PUNCT
hassl-3225	195	58	q10	q10	NOUN
hassl-3225	195	59	0.741	0.741	NUM
hassl-3225	195	60	0.619	0.619	NUM
hassl-3225	195	61	0.829	0.829	NUM
hassl-3225	195	62	0.799	0.799	NUM
hassl-3225	195	63	q11	q11	NOUN
hassl-3225	195	64	0.753	0.753	NUM
hassl-3225	195	65	q12	q12	NOUN
hassl-3225	195	66	0.861	0.861	NUM
hassl-3225	195	67	forensic	forensic	ADJ
hassl-3225	195	68	accountant	accountant	NOUN
hassl-3225	195	69	experiences	experience	NOUN
hassl-3225	195	70	(	(	PUNCT
hassl-3225	195	71	fax	fax	NOUN
hassl-3225	195	72	)	)	PUNCT
hassl-3225	195	73	q13	q13	NOUN
hassl-3225	195	74	0.889	0.889	NUM
hassl-3225	195	75	0.639	0.639	NUM
hassl-3225	195	76	0.841	0.841	NUM
hassl-3225	195	77	0.828	0.828	NUM
hassl-3225	195	78	q14	q14	NOUN
hassl-3225	195	79	0.732	0.732	NUM
hassl-3225	195	80	q15	q15	NUM
hassl-3225	195	81	0.769	0.769	NUM
hassl-3225	195	82	the	the	DET
hassl-3225	195	83	successful	successful	ADJ
hassl-3225	195	84	implementation	implementation	NOUN
hassl-3225	195	85	of	of	ADP
hassl-3225	195	86	forensic	forensic	ADJ
hassl-3225	195	87	accounting	accounting	NOUN
hassl-3225	195	88	services	service	NOUN
hassl-3225	195	89	(	(	PUNCT
hassl-3225	195	90	fas	fas	NOUN
hassl-3225	195	91	)	)	PUNCT
hassl-3225	195	92	q16	q16	VERB
hassl-3225	195	93	0.819	0.819	NUM
hassl-3225	195	94	0.640	0.640	NUM
hassl-3225	195	95	0.899	0.899	NUM
hassl-3225	195	96	0.887	0.887	NUM
hassl-3225	195	97	q17	q17	NOUN
hassl-3225	195	98	0.837	0.837	NUM
hassl-3225	195	99	q18	q18	NOUN
hassl-3225	195	100	0.822	0.822	NUM
hassl-3225	195	101	q19	q19	NOUN
hassl-3225	195	102	0.764	0.764	NUM
hassl-3225	195	103	q20	q20	NOUN
hassl-3225	195	104	0.755	0.755	NUM
hassl-3225	195	105	figure	figure	NOUN
hassl-3225	195	106	2	2	NUM
hassl-3225	195	107	.	.	PUNCT
hassl-3225	195	108	research	research	NOUN
hassl-3225	195	109	measurement	measurement	NOUN
hassl-3225	195	110	model	model	NOUN
hassl-3225	195	111	note	note	NOUN
hassl-3225	195	112	:	:	PUNCT
hassl-3225	195	113	its	its	PRON
hassl-3225	195	114	refers	refer	NOUN
hassl-3225	195	115	to	to	ADP
hassl-3225	195	116	information	information	NOUN
hassl-3225	195	117	technology	technology	NOUN
hassl-3225	195	118	solutions	solution	NOUN
hassl-3225	195	119	,	,	PUNCT
hassl-3225	195	120	fae	fae	PROPN
hassl-3225	195	121	refers	refer	VERB
hassl-3225	195	122	to	to	ADP
hassl-3225	195	123	forensic	forensic	ADJ
hassl-3225	195	124	accounting	accounting	NOUN
hassl-3225	195	125	education	education	NOUN
hassl-3225	195	126	,	,	PUNCT
hassl-3225	195	127	fat	fat	NOUN
hassl-3225	195	128	refers	refer	VERB
hassl-3225	195	129	to	to	ADP
hassl-3225	195	130	forensic	forensic	ADJ
hassl-3225	195	131	accounting	accounting	NOUN
hassl-3225	195	132	training	training	NOUN
hassl-3225	195	133	,	,	PUNCT
hassl-3225	195	134	fax	fax	NOUN
hassl-3225	195	135	refers	refer	NOUN
hassl-3225	195	136	to	to	ADP
hassl-3225	195	137	forensic	forensic	ADJ
hassl-3225	195	138	accountant	accountant	NOUN
hassl-3225	195	139	experiences	experience	NOUN
hassl-3225	195	140	,	,	PUNCT
hassl-3225	195	141	fas	fas	PROPN
hassl-3225	195	142	refers	refer	VERB
hassl-3225	195	143	to	to	ADP
hassl-3225	195	144	the	the	DET
hassl-3225	195	145	successful	successful	ADJ
hassl-3225	195	146	implementation	implementation	NOUN
hassl-3225	195	147	of	of	ADP
hassl-3225	195	148	forensic	forensic	ADJ
hassl-3225	195	149	accounting	accounting	NOUN
hassl-3225	195	150	services	service	NOUN
hassl-3225	195	151	humanities	humanity	NOUN
hassl-3225	195	152	and	and	CCONJ
hassl-3225	195	153	social	social	ADJ
hassl-3225	195	154	sciences	science	NOUN
hassl-3225	195	155	letters	letter	NOUN
hassl-3225	195	156	,	,	PUNCT
hassl-3225	195	157	2023	2023	NUM
hassl-3225	195	158	,	,	PUNCT
hassl-3225	195	159	11(1	11(1	NUM
hassl-3225	195	160	):	):	PUNCT
hassl-3225	195	161	10	10	NUM
hassl-3225	195	162	-	-	SYM
hassl-3225	195	163	21	21	NUM
hassl-3225	195	164	17	17	NUM
hassl-3225	195	165	©	©	PROPN
hassl-3225	195	166	2023	2023	NUM
hassl-3225	195	167	conscientia	conscientia	PROPN
hassl-3225	195	168	beam	beam	PROPN
hassl-3225	195	169	.	.	PUNCT
hassl-3225	196	1	all	all	DET
hassl-3225	196	2	rights	right	NOUN
hassl-3225	196	3	reserved	reserve	VERB
hassl-3225	196	4	.	.	PUNCT
hassl-3225	197	1	4	4	X
hassl-3225	197	2	.	.	X
hassl-3225	197	3	empirical	empirical	ADJ
hassl-3225	197	4	results	result	NOUN
hassl-3225	197	5	and	and	CCONJ
hassl-3225	197	6	discussion	discussion	NOUN
hassl-3225	197	7	4.1	4.1	NUM
hassl-3225	197	8	.	.	PUNCT
hassl-3225	198	1	descriptive	descriptive	ADJ
hassl-3225	198	2	statistics	statistic	NOUN
hassl-3225	198	3	,	,	PUNCT
hassl-3225	198	4	correlation	correlation	NOUN
hassl-3225	198	5	coefficients	coefficient	NOUN
hassl-3225	198	6	and	and	CCONJ
hassl-3225	198	7	multicollinearity	multicollinearity	NOUN
hassl-3225	198	8	table	table	NOUN
hassl-3225	198	9	3	3	NUM
hassl-3225	198	10	illustrates	illustrate	VERB
hassl-3225	198	11	the	the	DET
hassl-3225	198	12	indices	index	NOUN
hassl-3225	198	13	of	of	ADP
hassl-3225	198	14	descriptive	descriptive	ADJ
hassl-3225	198	15	statistics	statistic	NOUN
hassl-3225	198	16	,	,	PUNCT
hassl-3225	198	17	i.e.	i.e.	X
hassl-3225	198	18	,	,	PUNCT
hassl-3225	198	19	means	mean	VERB
hassl-3225	198	20	(	(	PUNCT
hassl-3225	198	21	m	m	NOUN
hassl-3225	198	22	)	)	PUNCT
hassl-3225	198	23	and	and	CCONJ
hassl-3225	198	24	standard	standard	ADJ
hassl-3225	198	25	deviations	deviation	NOUN
hassl-3225	198	26	(	(	PUNCT
hassl-3225	198	27	sd	sd	NOUN
hassl-3225	198	28	)	)	PUNCT
hassl-3225	198	29	.	.	PUNCT
hassl-3225	199	1	in	in	ADP
hassl-3225	199	2	addition	addition	NOUN
hassl-3225	199	3	,	,	PUNCT
hassl-3225	199	4	table	table	NOUN
hassl-3225	199	5	3	3	NUM
hassl-3225	199	6	presents	present	NOUN
hassl-3225	199	7	pearson	pearson	NOUN
hassl-3225	199	8	correlation	correlation	NOUN
hassl-3225	199	9	coefficients	coefficient	NOUN
hassl-3225	199	10	(	(	PUNCT
hassl-3225	199	11	r	r	NOUN
hassl-3225	199	12	)	)	PUNCT
hassl-3225	199	13	as	as	ADV
hassl-3225	199	14	well	well	ADV
hassl-3225	199	15	as	as	ADP
hassl-3225	199	16	multicollinearity	multicollinearity	NOUN
hassl-3225	199	17	indices	index	NOUN
hassl-3225	199	18	,	,	PUNCT
hassl-3225	199	19	i.e.	i.e.	X
hassl-3225	199	20	,	,	PUNCT
hassl-3225	199	21	variance	variance	NOUN
hassl-3225	199	22	inflation	inflation	NOUN
hassl-3225	199	23	factor	factor	NOUN
hassl-3225	199	24	(	(	PUNCT
hassl-3225	199	25	vif	vif	NOUN
hassl-3225	199	26	)	)	PUNCT
hassl-3225	199	27	and	and	CCONJ
hassl-3225	199	28	tolerance	tolerance	NOUN
hassl-3225	199	29	(	(	PUNCT
hassl-3225	199	30	tol	tol	NOUN
hassl-3225	199	31	)	)	PUNCT
hassl-3225	199	32	.	.	PUNCT
hassl-3225	200	1	the	the	DET
hassl-3225	200	2	results	result	NOUN
hassl-3225	200	3	indicated	indicate	VERB
hassl-3225	200	4	that	that	SCONJ
hassl-3225	200	5	the	the	DET
hassl-3225	200	6	degrees	degree	NOUN
hassl-3225	200	7	of	of	ADP
hassl-3225	200	8	all	all	DET
hassl-3225	200	9	variables	variable	NOUN
hassl-3225	200	10	were	be	AUX
hassl-3225	200	11	moderate	moderate	ADJ
hassl-3225	200	12	with	with	ADP
hassl-3225	200	13	mean	mean	ADJ
hassl-3225	200	14	values	value	NOUN
hassl-3225	200	15	ranged	range	VERB
hassl-3225	200	16	from	from	ADP
hassl-3225	200	17	3.57	3.57	NUM
hassl-3225	200	18	to	to	ADP
hassl-3225	200	19	3.65	3.65	NUM
hassl-3225	200	20	and	and	CCONJ
hassl-3225	200	21	sd	sd	ADP
hassl-3225	200	22	values	value	NOUN
hassl-3225	200	23	less	less	ADJ
hassl-3225	200	24	than	than	ADP
hassl-3225	200	25	1	1	NUM
hassl-3225	200	26	.	.	PUNCT
hassl-3225	201	1	all	all	DET
hassl-3225	201	2	variables	variable	NOUN
hassl-3225	201	3	were	be	AUX
hassl-3225	201	4	also	also	ADV
hassl-3225	201	5	positively	positively	ADV
hassl-3225	201	6	correlated	correlate	VERB
hassl-3225	201	7	to	to	ADP
hassl-3225	201	8	each	each	DET
hassl-3225	201	9	other	other	ADJ
hassl-3225	201	10	.	.	PUNCT
hassl-3225	202	1	vif	vif	NOUN
hassl-3225	202	2	and	and	CCONJ
hassl-3225	202	3	tol	tol	NOUN
hassl-3225	202	4	values	value	NOUN
hassl-3225	202	5	were	be	AUX
hassl-3225	202	6	acceptable	acceptable	ADJ
hassl-3225	202	7	,	,	PUNCT
hassl-3225	202	8	with	with	ADP
hassl-3225	202	9	vif	vif	NOUN
hassl-3225	202	10	values	value	NOUN
hassl-3225	202	11	less	less	ADJ
hassl-3225	202	12	than	than	ADP
hassl-3225	202	13	10	10	NUM
hassl-3225	202	14	and	and	CCONJ
hassl-3225	202	15	tol	tol	NOUN
hassl-3225	202	16	values	value	NOUN
hassl-3225	202	17	greater	great	ADJ
hassl-3225	202	18	than	than	ADP
hassl-3225	202	19	0.1	0.1	NUM
hassl-3225	202	20	.	.	PUNCT
hassl-3225	202	21	table	table	NOUN
hassl-3225	202	22	3	3	NUM
hassl-3225	202	23	.	.	PUNCT
hassl-3225	202	24	descriptive	descriptive	ADJ
hassl-3225	202	25	statistics	statistic	NOUN
hassl-3225	202	26	,	,	PUNCT
hassl-3225	202	27	correlations	correlation	VERB
hassl-3225	202	28	coefficients	coefficient	NOUN
hassl-3225	202	29	and	and	CCONJ
hassl-3225	202	30	multicollinearity	multicollinearity	NOUN
hassl-3225	202	31	.	.	PUNCT
hassl-3225	203	1	variables	variable	NOUN
hassl-3225	203	2	m	m	AUX
hassl-3225	203	3	sd	sd	ADP
hassl-3225	203	4	its	its	PRON
hassl-3225	203	5	cap	cap	NOUN
hassl-3225	203	6	fae	fae	NOUN
hassl-3225	203	7	fat	fat	PROPN
hassl-3225	203	8	fax	fax	PROPN
hassl-3225	203	9	fas	fas	PROPN
hassl-3225	203	10	vif	vif	PROPN
hassl-3225	203	11	tol	tol	VERB
hassl-3225	203	12	its	its	PRON
hassl-3225	203	13	3.65	3.65	NUM
hassl-3225	203	14	0.85	0.85	NUM
hassl-3225	203	15	1.34	1.34	NUM
hassl-3225	203	16	0.23	0.23	NUM
hassl-3225	203	17	cap	cap	NOUN
hassl-3225	203	18	3.59	3.59	NUM
hassl-3225	203	19	0.92	0.92	NUM
hassl-3225	203	20	0.34	0.34	NUM
hassl-3225	203	21	2.09	2.09	NUM
hassl-3225	203	22	0.28	0.28	NUM
hassl-3225	203	23	fae	fae	NOUN
hassl-3225	203	24	3.61	3.61	NUM
hassl-3225	203	25	0.88	0.88	NUM
hassl-3225	203	26	0.42	0.42	NUM
hassl-3225	203	27	0.53	0.53	NUM
hassl-3225	203	28	2.54	2.54	NUM
hassl-3225	203	29	0.34	0.34	NUM
hassl-3225	203	30	fat	fat	NOUN
hassl-3225	203	31	3.48	3.48	NUM
hassl-3225	203	32	0.93	0.93	NUM
hassl-3225	203	33	0.49	0.49	NUM
hassl-3225	203	34	0.33	0.33	NUM
hassl-3225	203	35	2.37	2.37	NUM
hassl-3225	203	36	0.54	0.54	NUM
hassl-3225	203	37	fax	fax	NOUN
hassl-3225	203	38	3.57	3.57	NUM
hassl-3225	203	39	0.74	0.74	NUM
hassl-3225	203	40	0.39	0.39	NUM
hassl-3225	203	41	0.47	0.47	NUM
hassl-3225	203	42	1.59	1.59	NUM
hassl-3225	203	43	0.46	0.46	NUM
hassl-3225	203	44	fas	fas	NOUN
hassl-3225	203	45	3.64	3.64	NUM
hassl-3225	203	46	0.68	0.68	NUM
hassl-3225	203	47	0.46	0.46	NUM
hassl-3225	203	48	0.38	0.38	NUM
hassl-3225	203	49	0.53	0.53	NUM
hassl-3225	203	50	0.44	0.44	NUM
hassl-3225	203	51	0.36	0.36	NUM
hassl-3225	203	52	1.78	1.78	NUM
hassl-3225	203	53	0.59	0.59	NUM
hassl-3225	203	54	figure	figure	NOUN
hassl-3225	203	55	3	3	NUM
hassl-3225	203	56	.	.	PUNCT
hassl-3225	203	57	research	research	NOUN
hassl-3225	203	58	structural	structural	ADJ
hassl-3225	203	59	model	model	NOUN
hassl-3225	203	60	.	.	PUNCT
hassl-3225	204	1	note	note	NOUN
hassl-3225	204	2	:	:	PUNCT
hassl-3225	204	3	its	its	PRON
hassl-3225	204	4	refers	refer	NOUN
hassl-3225	204	5	to	to	ADP
hassl-3225	204	6	information	information	NOUN
hassl-3225	204	7	technology	technology	NOUN
hassl-3225	204	8	solutions	solution	NOUN
hassl-3225	204	9	,	,	PUNCT
hassl-3225	204	10	fae	fae	PROPN
hassl-3225	204	11	refers	refer	VERB
hassl-3225	204	12	to	to	ADP
hassl-3225	204	13	forensic	forensic	ADJ
hassl-3225	204	14	accounting	accounting	NOUN
hassl-3225	204	15	education	education	NOUN
hassl-3225	204	16	,	,	PUNCT
hassl-3225	204	17	fat	fat	NOUN
hassl-3225	204	18	refers	refer	VERB
hassl-3225	204	19	to	to	ADP
hassl-3225	204	20	forensic	forensic	ADJ
hassl-3225	204	21	accounting	accounting	NOUN
hassl-3225	204	22	training	training	NOUN
hassl-3225	204	23	,	,	PUNCT
hassl-3225	204	24	fax	fax	NOUN
hassl-3225	204	25	refers	refer	NOUN
hassl-3225	204	26	to	to	ADP
hassl-3225	204	27	forensic	forensic	ADJ
hassl-3225	204	28	accountant	accountant	NOUN
hassl-3225	204	29	experiences	experience	NOUN
hassl-3225	204	30	,	,	PUNCT
hassl-3225	204	31	fas	fas	PROPN
hassl-3225	204	32	refers	refer	VERB
hassl-3225	204	33	to	to	ADP
hassl-3225	204	34	the	the	DET
hassl-3225	204	35	successful	successful	ADJ
hassl-3225	204	36	implementation	implementation	NOUN
hassl-3225	204	37	of	of	ADP
hassl-3225	204	38	forensic	forensic	ADJ
hassl-3225	204	39	accounting	accounting	NOUN
hassl-3225	204	40	services	service	NOUN
hassl-3225	204	41	.	.	PUNCT
hassl-3225	205	1	*	*	PUNCT
hassl-3225	206	1	*	*	PUNCT
hassl-3225	206	2	p	p	X
hassl-3225	206	3	<	<	X
hassl-3225	206	4	0.05	0.05	NUM
hassl-3225	206	5	.	.	PUNCT
hassl-3225	207	1	4.2	4.2	NUM
hassl-3225	207	2	.	.	PUNCT
hassl-3225	208	1	hypotheses	hypothesis	NOUN
hassl-3225	208	2	testing	test	VERB
hassl-3225	208	3	the	the	DET
hassl-3225	208	4	structural	structural	ADJ
hassl-3225	208	5	model	model	NOUN
hassl-3225	208	6	depicted	depict	VERB
hassl-3225	208	7	in	in	ADP
hassl-3225	208	8	figure	figure	NOUN
hassl-3225	208	9	3	3	NUM
hassl-3225	208	10	represents	represent	VERB
hassl-3225	208	11	hypotheses	hypothesis	NOUN
hassl-3225	208	12	testing	testing	NOUN
hassl-3225	208	13	phase	phase	NOUN
hassl-3225	208	14	in	in	ADP
hassl-3225	208	15	the	the	DET
hassl-3225	208	16	current	current	ADJ
hassl-3225	208	17	study	study	NOUN
hassl-3225	208	18	.	.	PUNCT
hassl-3225	209	1	the	the	DET
hassl-3225	209	2	model	model	NOUN
hassl-3225	209	3	shows	show	VERB
hassl-3225	209	4	five	five	NUM
hassl-3225	209	5	hypotheses	hypothesis	NOUN
hassl-3225	209	6	on	on	ADP
hassl-3225	209	7	the	the	DET
hassl-3225	209	8	effects	effect	NOUN
hassl-3225	209	9	of	of	ADP
hassl-3225	209	10	five	five	NUM
hassl-3225	209	11	independent	independent	ADJ
hassl-3225	209	12	variables	variable	NOUN
hassl-3225	209	13	on	on	ADP
hassl-3225	209	14	the	the	DET
hassl-3225	209	15	independent	independent	ADJ
hassl-3225	209	16	one	one	NOUN
hassl-3225	209	17	.	.	PUNCT
hassl-3225	210	1	that	that	PRON
hassl-3225	210	2	is	is	ADV
hassl-3225	210	3	,	,	PUNCT
hassl-3225	210	4	the	the	DET
hassl-3225	210	5	model	model	NOUN
hassl-3225	210	6	was	be	AUX
hassl-3225	210	7	used	use	VERB
hassl-3225	210	8	to	to	PART
hassl-3225	210	9	test	test	VERB
hassl-3225	210	10	hypothesis	hypothesis	NOUN
hassl-3225	210	11	1	1	NUM
hassl-3225	210	12	,	,	PUNCT
hassl-3225	210	13	2	2	NUM
hassl-3225	210	14	,	,	PUNCT
hassl-3225	210	15	3	3	NUM
hassl-3225	210	16	,	,	PUNCT
hassl-3225	210	17	4	4	NUM
hassl-3225	210	18	,	,	PUNCT
hassl-3225	210	19	and	and	CCONJ
hassl-3225	210	20	5	5	NUM
hassl-3225	210	21	.	.	X
hassl-3225	210	22	note	note	NOUN
hassl-3225	210	23	:	:	PUNCT
hassl-3225	210	24	its	its	PRON
hassl-3225	210	25	refers	refer	NOUN
hassl-3225	210	26	to	to	ADP
hassl-3225	210	27	information	information	NOUN
hassl-3225	210	28	technology	technology	NOUN
hassl-3225	210	29	solutions	solution	NOUN
hassl-3225	210	30	,	,	PUNCT
hassl-3225	210	31	fae	fae	PROPN
hassl-3225	210	32	refers	refer	VERB
hassl-3225	210	33	to	to	ADP
hassl-3225	210	34	forensic	forensic	ADJ
hassl-3225	210	35	accounting	accounting	NOUN
hassl-3225	210	36	education	education	NOUN
hassl-3225	210	37	,	,	PUNCT
hassl-3225	210	38	fat	fat	NOUN
hassl-3225	210	39	refers	refer	VERB
hassl-3225	210	40	to	to	ADP
hassl-3225	210	41	forensic	forensic	ADJ
hassl-3225	210	42	accounting	accounting	NOUN
hassl-3225	210	43	training	training	NOUN
hassl-3225	210	44	,	,	PUNCT
hassl-3225	210	45	fax	fax	NOUN
hassl-3225	210	46	refers	refer	NOUN
hassl-3225	210	47	to	to	ADP
hassl-3225	210	48	forensic	forensic	ADJ
hassl-3225	210	49	accountant	accountant	NOUN
hassl-3225	210	50	experiences	experience	NOUN
hassl-3225	210	51	,	,	PUNCT
hassl-3225	210	52	fas	fas	PROPN
hassl-3225	210	53	refers	refer	VERB
hassl-3225	210	54	to	to	ADP
hassl-3225	210	55	the	the	DET
hassl-3225	210	56	successful	successful	ADJ
hassl-3225	210	57	implementation	implementation	NOUN
hassl-3225	210	58	of	of	ADP
hassl-3225	210	59	forensic	forensic	ADJ
hassl-3225	210	60	accounting	accounting	NOUN
hassl-3225	210	61	.	.	PUNCT
hassl-3225	211	1	humanities	humanity	NOUN
hassl-3225	211	2	and	and	CCONJ
hassl-3225	211	3	social	social	ADJ
hassl-3225	211	4	sciences	science	NOUN
hassl-3225	211	5	letters	letter	NOUN
hassl-3225	211	6	,	,	PUNCT
hassl-3225	211	7	2023	2023	NUM
hassl-3225	211	8	,	,	PUNCT
hassl-3225	211	9	11(1	11(1	NUM
hassl-3225	211	10	):	):	PUNCT
hassl-3225	211	11	10	10	NUM
hassl-3225	211	12	-	-	SYM
hassl-3225	211	13	21	21	NUM
hassl-3225	211	14	18	18	NUM
hassl-3225	211	15	©	©	PROPN
hassl-3225	211	16	2023	2023	NUM
hassl-3225	211	17	conscientia	conscientia	PROPN
hassl-3225	211	18	beam	beam	PROPN
hassl-3225	211	19	.	.	PUNCT
hassl-3225	212	1	all	all	DET
hassl-3225	212	2	rights	right	NOUN
hassl-3225	212	3	reserved	reserve	VERB
hassl-3225	212	4	.	.	PUNCT
hassl-3225	213	1	table	table	NOUN
hassl-3225	213	2	4	4	NUM
hassl-3225	213	3	displays	display	VERB
hassl-3225	213	4	the	the	DET
hassl-3225	213	5	results	result	NOUN
hassl-3225	213	6	of	of	ADP
hassl-3225	213	7	structural	structural	ADJ
hassl-3225	213	8	model	model	NOUN
hassl-3225	213	9	outcomes	outcome	NOUN
hassl-3225	213	10	.	.	PUNCT
hassl-3225	214	1	information	information	NOUN
hassl-3225	214	2	technology	technology	NOUN
hassl-3225	214	3	solutions	solution	NOUN
hassl-3225	214	4	as	as	SCONJ
hassl-3225	214	5	assumed	assume	VERB
hassl-3225	214	6	in	in	ADP
hassl-3225	214	7	h1	h1	PROPN
hassl-3225	214	8	had	have	VERB
hassl-3225	214	9	a	a	DET
hassl-3225	214	10	significant	significant	ADJ
hassl-3225	214	11	effect	effect	NOUN
hassl-3225	214	12	on	on	ADP
hassl-3225	214	13	the	the	DET
hassl-3225	214	14	successful	successful	ADJ
hassl-3225	214	15	implementation	implementation	NOUN
hassl-3225	214	16	of	of	ADP
hassl-3225	214	17	forensic	forensic	ADJ
hassl-3225	214	18	accounting	accounting	NOUN
hassl-3225	214	19	(	(	PUNCT
hassl-3225	214	20	β	β	X
hassl-3225	214	21	standardized	standardized	ADJ
hassl-3225	214	22	=	=	NOUN
hassl-3225	214	23	0.34	0.34	NUM
hassl-3225	214	24	,	,	PUNCT
hassl-3225	214	25	β	β	X
hassl-3225	214	26	unstandardized	unstandardized	ADJ
hassl-3225	214	27	=	=	PUNCT
hassl-3225	214	28	0.79	0.79	NUM
hassl-3225	214	29	,	,	PUNCT
hassl-3225	214	30	t	t	NOUN
hassl-3225	214	31	-	-	PUNCT
hassl-3225	214	32	value	value	NOUN
hassl-3225	214	33	=	=	NOUN
hassl-3225	214	34	3.71	3.71	NUM
hassl-3225	214	35	,	,	PUNCT
hassl-3225	214	36	p	p	X
hassl-3225	214	37	=	=	NOUN
hassl-3225	214	38	0.000	0.000	NUM
hassl-3225	214	39	)	)	PUNCT
hassl-3225	214	40	.	.	PUNCT
hassl-3225	215	1	creative	creative	ADJ
hassl-3225	215	2	accounting	accounting	NOUN
hassl-3225	215	3	practices	practice	NOUN
hassl-3225	215	4	(	(	PUNCT
hassl-3225	215	5	β	β	X
hassl-3225	215	6	standardized	standardized	ADJ
hassl-3225	215	7	=	=	SYM
hassl-3225	215	8	0.46	0.46	NUM
hassl-3225	215	9	,	,	PUNCT
hassl-3225	215	10	β	β	X
hassl-3225	215	11	unstandardized	unstandardized	ADJ
hassl-3225	215	12	=	=	NUM
hassl-3225	215	13	0.84	0.84	NUM
hassl-3225	215	14	,	,	PUNCT
hassl-3225	215	15	t	t	NOUN
hassl-3225	215	16	-	-	PUNCT
hassl-3225	215	17	value	value	NOUN
hassl-3225	215	18	=	=	NOUN
hassl-3225	215	19	6.81	6.81	NUM
hassl-3225	215	20	,	,	PUNCT
hassl-3225	215	21	p	p	X
hassl-3225	215	22	=	=	NOUN
hassl-3225	215	23	0.000	0.000	NUM
hassl-3225	215	24	)	)	PUNCT
hassl-3225	215	25	as	as	ADP
hassl-3225	215	26	in	in	ADP
hassl-3225	215	27	h2	h2	NOUN
hassl-3225	215	28	had	have	VERB
hassl-3225	215	29	a	a	DET
hassl-3225	215	30	significant	significant	ADJ
hassl-3225	215	31	effect	effect	NOUN
hassl-3225	215	32	on	on	ADP
hassl-3225	215	33	the	the	DET
hassl-3225	215	34	successful	successful	ADJ
hassl-3225	215	35	implementation	implementation	NOUN
hassl-3225	215	36	of	of	ADP
hassl-3225	215	37	forensic	forensic	ADJ
hassl-3225	215	38	accounting	accounting	NOUN
hassl-3225	215	39	.	.	PUNCT
hassl-3225	216	1	h3	h3	NOUN
hassl-3225	216	2	was	be	AUX
hassl-3225	216	3	also	also	ADV
hassl-3225	216	4	supported	support	VERB
hassl-3225	216	5	,	,	PUNCT
hassl-3225	216	6	which	which	PRON
hassl-3225	216	7	means	mean	VERB
hassl-3225	216	8	that	that	SCONJ
hassl-3225	216	9	forensic	forensic	ADJ
hassl-3225	216	10	accounting	accounting	NOUN
hassl-3225	216	11	education	education	NOUN
hassl-3225	216	12	(	(	PUNCT
hassl-3225	216	13	β	β	X
hassl-3225	216	14	standardized	standardized	ADJ
hassl-3225	216	15	=	=	SYM
hassl-3225	216	16	0.39	0.39	NUM
hassl-3225	216	17	,	,	PUNCT
hassl-3225	216	18	β	β	X
hassl-3225	216	19	unstandardized	unstandardized	ADJ
hassl-3225	216	20	=	=	NUM
hassl-3225	216	21	0.72	0.72	NUM
hassl-3225	216	22	,	,	PUNCT
hassl-3225	216	23	t	t	NOUN
hassl-3225	216	24	-	-	PUNCT
hassl-3225	216	25	value	value	NOUN
hassl-3225	216	26	=	=	NOUN
hassl-3225	216	27	4.12	4.12	NUM
hassl-3225	216	28	,	,	PUNCT
hassl-3225	216	29	p	p	X
hassl-3225	216	30	=	=	NOUN
hassl-3225	216	31	0.000	0.000	NUM
hassl-3225	216	32	)	)	PUNCT
hassl-3225	216	33	exerted	exert	VERB
hassl-3225	216	34	a	a	DET
hassl-3225	216	35	significant	significant	ADJ
hassl-3225	216	36	effect	effect	NOUN
hassl-3225	216	37	on	on	ADP
hassl-3225	216	38	the	the	DET
hassl-3225	216	39	successful	successful	ADJ
hassl-3225	216	40	implementation	implementation	NOUN
hassl-3225	216	41	of	of	ADP
hassl-3225	216	42	forensic	forensic	ADJ
hassl-3225	216	43	accounting	accounting	NOUN
hassl-3225	216	44	.	.	PUNCT
hassl-3225	217	1	h4	h4	PROPN
hassl-3225	217	2	postulated	postulate	VERB
hassl-3225	217	3	that	that	SCONJ
hassl-3225	217	4	forensic	forensic	ADJ
hassl-3225	217	5	accounting	accounting	NOUN
hassl-3225	217	6	training	training	NOUN
hassl-3225	217	7	has	have	VERB
hassl-3225	217	8	a	a	DET
hassl-3225	217	9	significant	significant	ADJ
hassl-3225	217	10	effect	effect	NOUN
hassl-3225	217	11	on	on	ADP
hassl-3225	217	12	the	the	DET
hassl-3225	217	13	successful	successful	ADJ
hassl-3225	217	14	implementation	implementation	NOUN
hassl-3225	217	15	of	of	ADP
hassl-3225	217	16	forensic	forensic	ADJ
hassl-3225	217	17	accounting	accounting	NOUN
hassl-3225	217	18	.	.	PUNCT
hassl-3225	218	1	the	the	DET
hassl-3225	218	2	hypothesis	hypothesis	NOUN
hassl-3225	218	3	was	be	AUX
hassl-3225	218	4	accepted	accept	VERB
hassl-3225	218	5	(	(	PUNCT
hassl-3225	218	6	β	β	X
hassl-3225	218	7	standardized	standardized	ADJ
hassl-3225	218	8	=	=	SYM
hassl-3225	218	9	0.51	0.51	NUM
hassl-3225	218	10	,	,	PUNCT
hassl-3225	218	11	β	β	X
hassl-3225	218	12	unstandardized	unstandardized	ADJ
hassl-3225	218	13	=	=	NOUN
hassl-3225	218	14	0.89	0.89	NUM
hassl-3225	218	15	,	,	PUNCT
hassl-3225	218	16	t	t	NOUN
hassl-3225	218	17	-	-	PUNCT
hassl-3225	218	18	value	value	NOUN
hassl-3225	218	19	=	=	NOUN
hassl-3225	218	20	9.14	9.14	NUM
hassl-3225	218	21	,	,	PUNCT
hassl-3225	218	22	p	p	X
hassl-3225	218	23	=	=	NOUN
hassl-3225	218	24	0.000	0.000	NUM
hassl-3225	218	25	)	)	PUNCT
hassl-3225	218	26	.	.	PUNCT
hassl-3225	219	1	finally	finally	ADV
hassl-3225	219	2	,	,	PUNCT
hassl-3225	219	3	the	the	DET
hassl-3225	219	4	results	result	NOUN
hassl-3225	219	5	assured	assure	VERB
hassl-3225	219	6	that	that	SCONJ
hassl-3225	219	7	forensic	forensic	ADJ
hassl-3225	219	8	accountant	accountant	NOUN
hassl-3225	219	9	experience	experience	NOUN
hassl-3225	219	10	(	(	PUNCT
hassl-3225	219	11	β	β	X
hassl-3225	219	12	standardized	standardized	ADJ
hassl-3225	219	13	=	=	SYM
hassl-3225	219	14	0.47	0.47	NUM
hassl-3225	219	15	,	,	PUNCT
hassl-3225	219	16	β	β	X
hassl-3225	219	17	unstandardized	unstandardized	ADJ
hassl-3225	219	18	=	=	SYM
hassl-3225	219	19	0.94	0.94	NUM
hassl-3225	219	20	,	,	PUNCT
hassl-3225	219	21	t	t	NOUN
hassl-3225	219	22	-	-	PUNCT
hassl-3225	219	23	value	value	NOUN
hassl-3225	219	24	=	=	NOUN
hassl-3225	219	25	6.77	6.77	NUM
hassl-3225	219	26	,	,	PUNCT
hassl-3225	219	27	p	p	X
hassl-3225	219	28	=	=	NOUN
hassl-3225	219	29	0.000	0.000	NUM
hassl-3225	219	30	)	)	PUNCT
hassl-3225	219	31	showed	show	VERB
hassl-3225	219	32	a	a	DET
hassl-3225	219	33	significant	significant	ADJ
hassl-3225	219	34	effect	effect	NOUN
hassl-3225	219	35	on	on	ADP
hassl-3225	219	36	the	the	DET
hassl-3225	219	37	successful	successful	ADJ
hassl-3225	219	38	implementation	implementation	NOUN
hassl-3225	219	39	of	of	ADP
hassl-3225	219	40	forensic	forensic	ADJ
hassl-3225	219	41	accounting	accounting	NOUN
hassl-3225	219	42	.	.	PUNCT
hassl-3225	220	1	these	these	DET
hassl-3225	220	2	results	result	NOUN
hassl-3225	220	3	confirm	confirm	VERB
hassl-3225	220	4	that	that	SCONJ
hassl-3225	220	5	all	all	DET
hassl-3225	220	6	research	research	NOUN
hassl-3225	220	7	hypotheses	hypothesis	NOUN
hassl-3225	220	8	were	be	AUX
hassl-3225	220	9	supported	support	VERB
hassl-3225	220	10	,	,	PUNCT
hassl-3225	220	11	which	which	PRON
hassl-3225	220	12	means	mean	VERB
hassl-3225	220	13	that	that	SCONJ
hassl-3225	220	14	organizational	organizational	ADJ
hassl-3225	220	15	factors	factor	NOUN
hassl-3225	220	16	like	like	ADP
hassl-3225	220	17	information	information	NOUN
hassl-3225	220	18	technology	technology	NOUN
hassl-3225	220	19	solutions	solution	NOUN
hassl-3225	220	20	and	and	CCONJ
hassl-3225	220	21	creative	creative	ADJ
hassl-3225	220	22	accounting	accounting	NOUN
hassl-3225	220	23	practices	practice	NOUN
hassl-3225	220	24	in	in	ADP
hassl-3225	220	25	addition	addition	NOUN
hassl-3225	220	26	to	to	ADP
hassl-3225	220	27	people	people	NOUN
hassl-3225	220	28	factors	factor	NOUN
hassl-3225	220	29	such	such	ADJ
hassl-3225	220	30	as	as	ADP
hassl-3225	220	31	forensic	forensic	ADJ
hassl-3225	220	32	accounting	accounting	NOUN
hassl-3225	220	33	education	education	NOUN
hassl-3225	220	34	,	,	PUNCT
hassl-3225	220	35	forensic	forensic	ADJ
hassl-3225	220	36	accounting	accounting	NOUN
hassl-3225	220	37	training	training	NOUN
hassl-3225	220	38	and	and	CCONJ
hassl-3225	220	39	forensic	forensic	ADJ
hassl-3225	220	40	accountant	accountant	NOUN
hassl-3225	220	41	experience	experience	NOUN
hassl-3225	220	42	significantly	significantly	ADV
hassl-3225	220	43	affected	affect	VERB
hassl-3225	220	44	the	the	DET
hassl-3225	220	45	successful	successful	ADJ
hassl-3225	220	46	implementation	implementation	NOUN
hassl-3225	220	47	of	of	ADP
hassl-3225	220	48	forensic	forensic	ADJ
hassl-3225	220	49	accounting	accounting	NOUN
hassl-3225	220	50	.	.	PUNCT
hassl-3225	221	1	table	table	NOUN
hassl-3225	221	2	4	4	NUM
hassl-3225	221	3	.	.	PUNCT
hassl-3225	221	4	results	result	NOUN
hassl-3225	221	5	of	of	ADP
hassl-3225	221	6	hypotheses	hypothesis	NOUN
hassl-3225	221	7	testing	test	VERB
hassl-3225	221	8	.	.	PUNCT
hassl-3225	222	1	iv	iv	NUM
hassl-3225	222	2	dv	dv	PROPN
hassl-3225	222	3	standardized	standardize	VERB
hassl-3225	222	4	β	β	PRON
hassl-3225	222	5	unstandardized	unstandardized	ADJ
hassl-3225	222	6	β	β	X
hassl-3225	222	7	cr	cr	PROPN
hassl-3225	222	8	p	p	PROPN
hassl-3225	222	9	result	result	VERB
hassl-3225	222	10	its	its	PRON
hassl-3225	222	11	→	→	SYM
hassl-3225	222	12	fas	fas	NOUN
hassl-3225	222	13	0.34	0.34	NUM
hassl-3225	222	14	0.79	0.79	NUM
hassl-3225	222	15	3.71	3.71	NUM
hassl-3225	222	16	0.000	0.000	NUM
hassl-3225	222	17	accepted	accepted	ADJ
hassl-3225	222	18	cap	cap	NOUN
hassl-3225	222	19	→	→	SYM
hassl-3225	222	20	fas	fas	NOUN
hassl-3225	222	21	0.46	0.46	NUM
hassl-3225	222	22	0.84	0.84	NUM
hassl-3225	222	23	6.81	6.81	NUM
hassl-3225	222	24	0.000	0.000	NUM
hassl-3225	222	25	accepted	accept	VERB
hassl-3225	222	26	fae	fae	NOUN
hassl-3225	222	27	→	→	SYM
hassl-3225	222	28	fas	fas	NOUN
hassl-3225	222	29	0.39	0.39	NUM
hassl-3225	222	30	0.72	0.72	NUM
hassl-3225	222	31	4.12	4.12	NUM
hassl-3225	222	32	0.000	0.000	NUM
hassl-3225	222	33	accepted	accept	VERB
hassl-3225	222	34	fat	fat	NOUN
hassl-3225	222	35	→	→	SYM
hassl-3225	222	36	fas	fas	NOUN
hassl-3225	222	37	0.51	0.51	NUM
hassl-3225	222	38	0.89	0.89	NUM
hassl-3225	222	39	9.14	9.14	NUM
hassl-3225	222	40	0.000	0.000	NUM
hassl-3225	222	41	accepted	accept	VERB
hassl-3225	222	42	fax	fax	NOUN
hassl-3225	222	43	→	→	SYM
hassl-3225	222	44	fas	fas	NOUN
hassl-3225	222	45	0.47	0.47	NUM
hassl-3225	222	46	0.94	0.94	NUM
hassl-3225	222	47	6.77	6.77	NUM
hassl-3225	222	48	0.000	0.000	NUM
hassl-3225	222	49	accepted	accept	VERB
hassl-3225	222	50	note	note	NOUN
hassl-3225	222	51	:	:	PUNCT
hassl-3225	222	52	its	its	PRON
hassl-3225	222	53	refers	refer	NOUN
hassl-3225	222	54	to	to	ADP
hassl-3225	222	55	information	information	NOUN
hassl-3225	222	56	technology	technology	NOUN
hassl-3225	222	57	solutions	solution	NOUN
hassl-3225	222	58	,	,	PUNCT
hassl-3225	222	59	fae	fae	PROPN
hassl-3225	222	60	refers	refer	VERB
hassl-3225	222	61	to	to	ADP
hassl-3225	222	62	forensic	forensic	ADJ
hassl-3225	222	63	accounting	accounting	NOUN
hassl-3225	222	64	education	education	NOUN
hassl-3225	222	65	,	,	PUNCT
hassl-3225	222	66	fat	fat	NOUN
hassl-3225	222	67	refers	refer	VERB
hassl-3225	222	68	to	to	ADP
hassl-3225	222	69	forensic	forensic	ADJ
hassl-3225	222	70	accounting	accounting	NOUN
hassl-3225	222	71	training	training	NOUN
hassl-3225	222	72	,	,	PUNCT
hassl-3225	222	73	fax	fax	NOUN
hassl-3225	222	74	refers	refer	NOUN
hassl-3225	222	75	to	to	ADP
hassl-3225	222	76	forensic	forensic	ADJ
hassl-3225	222	77	accountant	accountant	NOUN
hassl-3225	222	78	experiences	experience	NOUN
hassl-3225	222	79	,	,	PUNCT
hassl-3225	222	80	fas	fas	PROPN
hassl-3225	222	81	refers	refer	VERB
hassl-3225	222	82	to	to	ADP
hassl-3225	222	83	the	the	DET
hassl-3225	222	84	successful	successful	ADJ
hassl-3225	222	85	implementation	implementation	NOUN
hassl-3225	222	86	of	of	ADP
hassl-3225	222	87	forensic	forensic	ADJ
hassl-3225	222	88	accounting	accounting	NOUN
hassl-3225	222	89	,	,	PUNCT
hassl-3225	222	90	iv	iv	NUM
hassl-3225	222	91	is	be	AUX
hassl-3225	222	92	independent	independent	ADJ
hassl-3225	222	93	variables	variable	NOUN
hassl-3225	222	94	,	,	PUNCT
hassl-3225	222	95	dv	dv	PROPN
hassl-3225	222	96	is	be	AUX
hassl-3225	222	97	a	a	DET
hassl-3225	222	98	dependent	dependent	ADJ
hassl-3225	222	99	variable	variable	NOUN
hassl-3225	222	100	,	,	PUNCT
hassl-3225	222	101	cr	cr	PROPN
hassl-3225	222	102	is	be	AUX
hassl-3225	222	103	a	a	DET
hassl-3225	222	104	critical	critical	ADJ
hassl-3225	222	105	ratio	ratio	NOUN
hassl-3225	222	106	,	,	PUNCT
hassl-3225	222	107	and	and	CCONJ
hassl-3225	222	108	p	p	NOUN
hassl-3225	222	109	is	be	AUX
hassl-3225	222	110	a	a	DET
hassl-3225	222	111	significance	significance	NOUN
hassl-3225	222	112	level	level	NOUN
hassl-3225	222	113	.	.	PUNCT
hassl-3225	223	1	4.3	4.3	NUM
hassl-3225	223	2	.	.	PUNCT
hassl-3225	223	3	results	result	NOUN
hassl-3225	223	4	discussion	discussion	NOUN
hassl-3225	223	5	the	the	DET
hassl-3225	223	6	results	result	NOUN
hassl-3225	223	7	emerged	emerge	VERB
hassl-3225	223	8	in	in	ADP
hassl-3225	223	9	this	this	DET
hassl-3225	223	10	study	study	NOUN
hassl-3225	223	11	are	be	AUX
hassl-3225	223	12	in	in	ADP
hassl-3225	223	13	agreement	agreement	NOUN
hassl-3225	223	14	with	with	ADP
hassl-3225	223	15	prior	prior	ADJ
hassl-3225	223	16	research	research	NOUN
hassl-3225	223	17	.	.	PUNCT
hassl-3225	224	1	according	accord	VERB
hassl-3225	224	2	to	to	ADP
hassl-3225	224	3	bierstaker	bierstaker	PROPN
hassl-3225	224	4	et	et	PROPN
hassl-3225	224	5	al	al	PROPN
hassl-3225	224	6	.	.	PROPN
hassl-3225	225	1	(	(	PUNCT
hassl-3225	225	2	2006	2006	NUM
hassl-3225	225	3	)	)	PUNCT
hassl-3225	225	4	companies	company	NOUN
hassl-3225	225	5	utilize	utilize	VERB
hassl-3225	225	6	some	some	DET
hassl-3225	225	7	procedures	procedure	NOUN
hassl-3225	225	8	to	to	PART
hassl-3225	225	9	detect	detect	VERB
hassl-3225	225	10	and	and	CCONJ
hassl-3225	225	11	prevent	prevent	VERB
hassl-3225	225	12	fraud	fraud	NOUN
hassl-3225	225	13	such	such	ADJ
hassl-3225	225	14	as	as	ADP
hassl-3225	225	15	data	data	NOUN
hassl-3225	225	16	mining	mining	NOUN
hassl-3225	225	17	,	,	PUNCT
hassl-3225	225	18	firewalls	firewall	NOUN
hassl-3225	225	19	,	,	PUNCT
hassl-3225	225	20	filtering	filter	VERB
hassl-3225	225	21	software	software	NOUN
hassl-3225	225	22	and	and	CCONJ
hassl-3225	225	23	virus	virus	NOUN
hassl-3225	225	24	controls	control	NOUN
hassl-3225	225	25	,	,	PUNCT
hassl-3225	225	26	which	which	PRON
hassl-3225	225	27	confirm	confirm	VERB
hassl-3225	225	28	the	the	DET
hassl-3225	225	29	importance	importance	NOUN
hassl-3225	225	30	of	of	ADP
hassl-3225	225	31	information	information	NOUN
hassl-3225	225	32	technology	technology	NOUN
hassl-3225	225	33	application	application	NOUN
hassl-3225	225	34	for	for	ADP
hassl-3225	225	35	the	the	DET
hassl-3225	225	36	successful	successful	ADJ
hassl-3225	225	37	implementation	implementation	NOUN
hassl-3225	225	38	of	of	ADP
hassl-3225	225	39	forensic	forensic	ADJ
hassl-3225	225	40	accounting	accounting	NOUN
hassl-3225	225	41	.	.	PUNCT
hassl-3225	226	1	pan	pan	PROPN
hassl-3225	226	2	and	and	CCONJ
hassl-3225	226	3	seow	seow	PROPN
hassl-3225	226	4	(	(	PUNCT
hassl-3225	226	5	2016	2016	NUM
hassl-3225	226	6	)	)	PUNCT
hassl-3225	226	7	showed	show	VERB
hassl-3225	226	8	that	that	SCONJ
hassl-3225	226	9	forensic	forensic	ADJ
hassl-3225	226	10	technology	technology	NOUN
hassl-3225	226	11	tools	tool	NOUN
hassl-3225	226	12	,	,	PUNCT
hassl-3225	226	13	business	business	NOUN
hassl-3225	226	14	analytics	analytic	NOUN
hassl-3225	226	15	,	,	PUNCT
hassl-3225	226	16	enterprise	enterprise	NOUN
hassl-3225	226	17	accounting	accounting	NOUN
hassl-3225	226	18	systems	system	NOUN
hassl-3225	226	19	enhance	enhance	VERB
hassl-3225	226	20	the	the	DET
hassl-3225	226	21	abilities	ability	NOUN
hassl-3225	226	22	of	of	ADP
hassl-3225	226	23	forensic	forensic	ADJ
hassl-3225	226	24	accountants	accountant	NOUN
hassl-3225	226	25	to	to	PART
hassl-3225	226	26	continue	continue	VERB
hassl-3225	226	27	their	their	PRON
hassl-3225	226	28	tasks	task	NOUN
hassl-3225	226	29	in	in	ADP
hassl-3225	226	30	an	an	DET
hassl-3225	226	31	efficient	efficient	ADJ
hassl-3225	226	32	manner	manner	NOUN
hassl-3225	226	33	.	.	PUNCT
hassl-3225	227	1	in	in	ADP
hassl-3225	227	2	fact	fact	NOUN
hassl-3225	227	3	,	,	PUNCT
hassl-3225	227	4	many	many	ADJ
hassl-3225	227	5	authors	author	NOUN
hassl-3225	227	6	(	(	PUNCT
hassl-3225	227	7	e.g.	e.g.	ADV
hassl-3225	227	8	,	,	PUNCT
hassl-3225	227	9	(	(	PUNCT
hassl-3225	227	10	hassani	hassani	PROPN
hassl-3225	227	11	et	et	PROPN
hassl-3225	227	12	al	al	PROPN
hassl-3225	227	13	.	.	PROPN
hassl-3225	227	14	,	,	PUNCT
hassl-3225	227	15	2018	2018	NUM
hassl-3225	227	16	;	;	PUNCT
hassl-3225	227	17	kadam	kadam	PROPN
hassl-3225	227	18	,	,	PUNCT
hassl-3225	227	19	2020	2020	NUM
hassl-3225	227	20	;	;	PUNCT
hassl-3225	227	21	o'donnell	o'donnell	PROPN
hassl-3225	227	22	,	,	PUNCT
hassl-3225	227	23	2019	2019	NUM
hassl-3225	227	24	;	;	PUNCT
hassl-3225	227	25	thottoli	thottoli	PROPN
hassl-3225	227	26	et	et	PROPN
hassl-3225	227	27	al	al	PROPN
hassl-3225	227	28	.	.	PROPN
hassl-3225	227	29	,	,	PUNCT
hassl-3225	227	30	2019	2019	NUM
hassl-3225	227	31	)	)	PUNCT
hassl-3225	227	32	)	)	PUNCT
hassl-3225	227	33	highlighted	highlight	VERB
hassl-3225	227	34	the	the	DET
hassl-3225	227	35	importance	importance	NOUN
hassl-3225	227	36	of	of	ADP
hassl-3225	227	37	information	information	NOUN
hassl-3225	227	38	technology	technology	NOUN
hassl-3225	227	39	solutions	solution	NOUN
hassl-3225	227	40	for	for	ADP
hassl-3225	227	41	the	the	DET
hassl-3225	227	42	successful	successful	ADJ
hassl-3225	227	43	implementation	implementation	NOUN
hassl-3225	227	44	of	of	ADP
hassl-3225	227	45	forensic	forensic	ADJ
hassl-3225	227	46	accounting	accounting	NOUN
hassl-3225	227	47	.	.	PUNCT
hassl-3225	228	1	in	in	ADP
hassl-3225	228	2	terms	term	NOUN
hassl-3225	228	3	of	of	ADP
hassl-3225	228	4	creative	creative	ADJ
hassl-3225	228	5	accounting	accounting	NOUN
hassl-3225	228	6	practices	practice	NOUN
hassl-3225	228	7	,	,	PUNCT
hassl-3225	228	8	the	the	DET
hassl-3225	228	9	current	current	ADJ
hassl-3225	228	10	results	result	NOUN
hassl-3225	228	11	confirmed	confirm	VERB
hassl-3225	228	12	that	that	SCONJ
hassl-3225	228	13	these	these	DET
hassl-3225	228	14	practices	practice	NOUN
hassl-3225	228	15	from	from	ADP
hassl-3225	228	16	the	the	DET
hassl-3225	228	17	current	current	ADJ
hassl-3225	228	18	respondents	respondent	NOUN
hassl-3225	228	19	’	’	PART
hassl-3225	228	20	perspectives	perspective	NOUN
hassl-3225	228	21	are	be	AUX
hassl-3225	228	22	unethical	unethical	ADJ
hassl-3225	228	23	and	and	CCONJ
hassl-3225	228	24	harmful	harmful	ADJ
hassl-3225	228	25	for	for	ADP
hassl-3225	228	26	forensic	forensic	ADJ
hassl-3225	228	27	accounting	accounting	NOUN
hassl-3225	228	28	implementation	implementation	NOUN
hassl-3225	228	29	.	.	PUNCT
hassl-3225	229	1	this	this	DET
hassl-3225	229	2	result	result	NOUN
hassl-3225	229	3	is	be	AUX
hassl-3225	229	4	in	in	ADP
hassl-3225	229	5	line	line	NOUN
hassl-3225	229	6	with	with	ADP
hassl-3225	229	7	previous	previous	ADJ
hassl-3225	229	8	results	result	NOUN
hassl-3225	229	9	(	(	PUNCT
hassl-3225	229	10	bhasin	bhasin	NOUN
hassl-3225	229	11	,	,	PUNCT
hassl-3225	229	12	2016	2016	NUM
hassl-3225	229	13	;	;	PUNCT
hassl-3225	229	14	osazevbaru	osazevbaru	ADJ
hassl-3225	229	15	,	,	PUNCT
hassl-3225	229	16	2012	2012	NUM
hassl-3225	229	17	;	;	PUNCT
hassl-3225	229	18	rezaee	rezaee	PROPN
hassl-3225	229	19	et	et	PROPN
hassl-3225	229	20	al	al	PROPN
hassl-3225	229	21	.	.	PROPN
hassl-3225	229	22	,	,	PUNCT
hassl-3225	229	23	2004	2004	NUM
hassl-3225	229	24	)	)	PUNCT
hassl-3225	229	25	.	.	PUNCT
hassl-3225	230	1	on	on	ADP
hassl-3225	230	2	the	the	DET
hassl-3225	230	3	other	other	ADJ
hassl-3225	230	4	hand	hand	NOUN
hassl-3225	230	5	,	,	PUNCT
hassl-3225	230	6	the	the	DET
hassl-3225	230	7	present	present	ADJ
hassl-3225	230	8	results	result	NOUN
hassl-3225	230	9	on	on	ADP
hassl-3225	230	10	forensic	forensic	ADJ
hassl-3225	230	11	accounting	accounting	NOUN
hassl-3225	230	12	education	education	NOUN
hassl-3225	230	13	and	and	CCONJ
hassl-3225	230	14	its	its	PRON
hassl-3225	230	15	significant	significant	ADJ
hassl-3225	230	16	role	role	NOUN
hassl-3225	230	17	in	in	ADP
hassl-3225	230	18	the	the	DET
hassl-3225	230	19	implementation	implementation	NOUN
hassl-3225	230	20	of	of	ADP
hassl-3225	230	21	forensic	forensic	ADJ
hassl-3225	230	22	accounting	accounting	NOUN
hassl-3225	230	23	were	be	AUX
hassl-3225	230	24	echoed	echo	VERB
hassl-3225	230	25	in	in	ADP
hassl-3225	230	26	previous	previous	ADJ
hassl-3225	230	27	studies	study	NOUN
hassl-3225	230	28	(	(	PUNCT
hassl-3225	230	29	e.g.	e.g.	ADV
hassl-3225	230	30	,	,	PUNCT
hassl-3225	230	31	(	(	PUNCT
hassl-3225	230	32	bhavani	bhavani	PROPN
hassl-3225	230	33	&	&	CCONJ
hassl-3225	230	34	mehta	mehta	PROPN
hassl-3225	230	35	,	,	PUNCT
hassl-3225	230	36	2018	2018	NUM
hassl-3225	230	37	;	;	PUNCT
hassl-3225	230	38	kranacher	kranacher	PROPN
hassl-3225	230	39	et	et	PROPN
hassl-3225	230	40	al	al	PROPN
hassl-3225	230	41	.	.	PROPN
hassl-3225	230	42	,	,	PUNCT
hassl-3225	230	43	2008	2008	NUM
hassl-3225	230	44	;	;	PUNCT
hassl-3225	230	45	ramamoorti	ramamoorti	PROPN
hassl-3225	230	46	,	,	PUNCT
hassl-3225	230	47	2008	2008	NUM
hassl-3225	230	48	;	;	PUNCT
hassl-3225	230	49	rezaee	rezaee	PROPN
hassl-3225	230	50	.	.	PUNCT
hassl-3225	231	1	et	et	PROPN
hassl-3225	231	2	al	al	PROPN
hassl-3225	231	3	.	.	PROPN
hassl-3225	231	4	,	,	PUNCT
hassl-3225	231	5	2016	2016	NUM
hassl-3225	231	6	)	)	PUNCT
hassl-3225	231	7	)	)	PUNCT
hassl-3225	231	8	.	.	PUNCT
hassl-3225	232	1	similarly	similarly	ADV
hassl-3225	232	2	,	,	PUNCT
hassl-3225	232	3	forensic	forensic	ADJ
hassl-3225	232	4	accounting	accounting	NOUN
hassl-3225	232	5	training	training	NOUN
hassl-3225	232	6	is	be	AUX
hassl-3225	232	7	very	very	ADV
hassl-3225	232	8	pivotal	pivotal	ADJ
hassl-3225	232	9	for	for	ADP
hassl-3225	232	10	forensic	forensic	ADJ
hassl-3225	232	11	accountants	accountant	NOUN
hassl-3225	232	12	as	as	SCONJ
hassl-3225	232	13	found	find	VERB
hassl-3225	232	14	in	in	ADP
hassl-3225	232	15	this	this	DET
hassl-3225	232	16	study	study	NOUN
hassl-3225	232	17	and	and	CCONJ
hassl-3225	232	18	other	other	ADJ
hassl-3225	232	19	studies	study	NOUN
hassl-3225	232	20	(	(	PUNCT
hassl-3225	232	21	e.g.	e.g.	ADV
hassl-3225	232	22	,	,	PUNCT
hassl-3225	232	23	(	(	PUNCT
hassl-3225	232	24	digabriele	digabriele	NOUN
hassl-3225	232	25	,	,	PUNCT
hassl-3225	232	26	2009	2009	NUM
hassl-3225	232	27	;	;	PUNCT
hassl-3225	232	28	efiong	efiong	ADJ
hassl-3225	232	29	,	,	PUNCT
hassl-3225	232	30	2012	2012	NUM
hassl-3225	232	31	;	;	PUNCT
hassl-3225	232	32	kruskopf	kruskopf	PROPN
hassl-3225	232	33	et	et	PROPN
hassl-3225	232	34	al	al	PROPN
hassl-3225	232	35	.	.	PROPN
hassl-3225	232	36	,	,	PUNCT
hassl-3225	232	37	2019	2019	NUM
hassl-3225	232	38	;	;	PUNCT
hassl-3225	232	39	meservy	meservy	NOUN
hassl-3225	232	40	et	et	PROPN
hassl-3225	232	41	al	al	PROPN
hassl-3225	232	42	.	.	PROPN
hassl-3225	232	43	,	,	PUNCT
hassl-3225	232	44	2006	2006	NUM
hassl-3225	232	45	;	;	PUNCT
hassl-3225	232	46	okoye	okoye	PROPN
hassl-3225	232	47	&	&	CCONJ
hassl-3225	232	48	ndidika	ndidika	PROPN
hassl-3225	232	49	,	,	PUNCT
hassl-3225	232	50	2009	2009	NUM
hassl-3225	232	51	)	)	PUNCT
hassl-3225	232	52	)	)	PUNCT
hassl-3225	232	53	.	.	PUNCT
hassl-3225	233	1	finally	finally	ADV
hassl-3225	233	2	,	,	PUNCT
hassl-3225	233	3	the	the	DET
hassl-3225	233	4	practical	practical	ADJ
hassl-3225	233	5	experiences	experience	NOUN
hassl-3225	233	6	that	that	SCONJ
hassl-3225	233	7	forensic	forensic	ADJ
hassl-3225	233	8	accountants	accountant	NOUN
hassl-3225	233	9	represent	represent	VERB
hassl-3225	233	10	indispensable	indispensable	ADJ
hassl-3225	233	11	factor	factor	NOUN
hassl-3225	233	12	for	for	ADP
hassl-3225	233	13	the	the	DET
hassl-3225	233	14	successful	successful	ADJ
hassl-3225	233	15	implementation	implementation	NOUN
hassl-3225	233	16	of	of	ADP
hassl-3225	233	17	forensic	forensic	ADJ
hassl-3225	233	18	accounting	accounting	NOUN
hassl-3225	233	19	.	.	PUNCT
hassl-3225	234	1	these	these	DET
hassl-3225	234	2	results	result	NOUN
hassl-3225	234	3	are	be	AUX
hassl-3225	234	4	in	in	ADP
hassl-3225	234	5	agreement	agreement	NOUN
hassl-3225	234	6	with	with	ADP
hassl-3225	234	7	prior	prior	ADJ
hassl-3225	234	8	findings	finding	NOUN
hassl-3225	234	9	(	(	PUNCT
hassl-3225	234	10	e.g.	e.g.	ADV
hassl-3225	234	11	,	,	PUNCT
hassl-3225	234	12	(	(	PUNCT
hassl-3225	234	13	hegazy	hegazy	ADV
hassl-3225	234	14	et	et	PROPN
hassl-3225	234	15	al	al	PROPN
hassl-3225	234	16	.	.	PROPN
hassl-3225	234	17	,	,	PUNCT
hassl-3225	234	18	2017	2017	NUM
hassl-3225	234	19	;	;	PUNCT
hassl-3225	234	20	mcmullen	mcmullen	PROPN
hassl-3225	234	21	&	&	CCONJ
hassl-3225	234	22	sanchez	sanchez	PROPN
hassl-3225	234	23	,	,	PUNCT
hassl-3225	234	24	2010	2010	NUM
hassl-3225	234	25	;	;	PUNCT
hassl-3225	234	26	okoye	okoye	PROPN
hassl-3225	234	27	&	&	CCONJ
hassl-3225	234	28	ndidika	ndidika	PROPN
hassl-3225	234	29	,	,	PUNCT
hassl-3225	234	30	2009	2009	NUM
hassl-3225	234	31	)	)	PUNCT
hassl-3225	234	32	)	)	PUNCT
hassl-3225	234	33	.	.	PUNCT
hassl-3225	235	1	in	in	ADP
hassl-3225	235	2	a	a	DET
hassl-3225	235	3	word	word	NOUN
hassl-3225	235	4	,	,	PUNCT
hassl-3225	235	5	high	high	ADJ
hassl-3225	235	6	levels	level	NOUN
hassl-3225	235	7	of	of	ADP
hassl-3225	235	8	information	information	NOUN
hassl-3225	235	9	technology	technology	NOUN
hassl-3225	235	10	solutions	solution	NOUN
hassl-3225	235	11	,	,	PUNCT
hassl-3225	235	12	forensic	forensic	ADJ
hassl-3225	235	13	accounting	accounting	NOUN
hassl-3225	235	14	education	education	NOUN
hassl-3225	235	15	and	and	CCONJ
hassl-3225	235	16	training	training	NOUN
hassl-3225	235	17	in	in	ADP
hassl-3225	235	18	addition	addition	NOUN
hassl-3225	235	19	to	to	ADP
hassl-3225	235	20	forensic	forensic	ADJ
hassl-3225	235	21	accountants	accountant	NOUN
hassl-3225	235	22	’	'	PUNCT
hassl-3225	235	23	experiences	experience	NOUN
hassl-3225	235	24	with	with	ADP
hassl-3225	235	25	eliminated	eliminate	VERB
hassl-3225	235	26	creative	creative	ADJ
hassl-3225	235	27	accounting	accounting	NOUN
hassl-3225	235	28	practices	practice	NOUN
hassl-3225	235	29	stir	stir	VERB
hassl-3225	235	30	up	up	ADP
hassl-3225	235	31	the	the	DET
hassl-3225	235	32	implementation	implementation	NOUN
hassl-3225	235	33	of	of	ADP
hassl-3225	235	34	forensic	forensic	ADJ
hassl-3225	235	35	accounting	accounting	NOUN
hassl-3225	235	36	.	.	PUNCT
hassl-3225	236	1	humanities	humanity	NOUN
hassl-3225	236	2	and	and	CCONJ
hassl-3225	236	3	social	social	ADJ
hassl-3225	236	4	sciences	science	NOUN
hassl-3225	236	5	letters	letter	NOUN
hassl-3225	236	6	,	,	PUNCT
hassl-3225	236	7	2023	2023	NUM
hassl-3225	236	8	,	,	PUNCT
hassl-3225	236	9	11(1	11(1	NUM
hassl-3225	236	10	):	):	PUNCT
hassl-3225	236	11	10	10	NUM
hassl-3225	236	12	-	-	SYM
hassl-3225	236	13	21	21	NUM
hassl-3225	236	14	19	19	NUM
hassl-3225	236	15	©	©	PROPN
hassl-3225	236	16	2023	2023	NUM
hassl-3225	236	17	conscientia	conscientia	PROPN
hassl-3225	236	18	beam	beam	PROPN
hassl-3225	236	19	.	.	PUNCT
hassl-3225	237	1	all	all	DET
hassl-3225	237	2	rights	right	NOUN
hassl-3225	237	3	reserved	reserve	VERB
hassl-3225	237	4	.	.	PUNCT
hassl-3225	238	1	5	5	X
hassl-3225	238	2	.	.	X
hassl-3225	238	3	conclusion	conclusion	NOUN
hassl-3225	238	4	,	,	PUNCT
hassl-3225	238	5	educational	educational	ADJ
hassl-3225	238	6	and	and	CCONJ
hassl-3225	238	7	practical	practical	ADJ
hassl-3225	238	8	implications	implication	NOUN
hassl-3225	238	9	the	the	DET
hassl-3225	238	10	aim	aim	NOUN
hassl-3225	238	11	of	of	ADP
hassl-3225	238	12	this	this	DET
hassl-3225	238	13	study	study	NOUN
hassl-3225	238	14	was	be	AUX
hassl-3225	238	15	to	to	PART
hassl-3225	238	16	explore	explore	VERB
hassl-3225	238	17	factors	factor	NOUN
hassl-3225	238	18	affecting	affect	VERB
hassl-3225	238	19	the	the	DET
hassl-3225	238	20	successful	successful	ADJ
hassl-3225	238	21	implementation	implementation	NOUN
hassl-3225	238	22	of	of	ADP
hassl-3225	238	23	forensic	forensic	ADJ
hassl-3225	238	24	accounting	accounting	NOUN
hassl-3225	238	25	.	.	PUNCT
hassl-3225	239	1	the	the	DET
hassl-3225	239	2	results	result	NOUN
hassl-3225	239	3	found	find	VERB
hassl-3225	239	4	that	that	SCONJ
hassl-3225	239	5	organizational	organizational	ADJ
hassl-3225	239	6	factors	factor	NOUN
hassl-3225	239	7	such	such	ADJ
hassl-3225	239	8	as	as	ADP
hassl-3225	239	9	information	information	NOUN
hassl-3225	239	10	technology	technology	NOUN
hassl-3225	239	11	solutions	solution	NOUN
hassl-3225	239	12	,	,	PUNCT
hassl-3225	239	13	absence	absence	NOUN
hassl-3225	239	14	of	of	ADP
hassl-3225	239	15	creative	creative	ADJ
hassl-3225	239	16	accounting	accounting	NOUN
hassl-3225	239	17	practices	practice	NOUN
hassl-3225	239	18	,	,	PUNCT
hassl-3225	239	19	in	in	ADP
hassl-3225	239	20	addition	addition	NOUN
hassl-3225	239	21	to	to	ADP
hassl-3225	239	22	people	people	NOUN
hassl-3225	239	23	-	-	PUNCT
hassl-3225	239	24	driven	drive	VERB
hassl-3225	239	25	factors	factor	NOUN
hassl-3225	239	26	such	such	ADJ
hassl-3225	239	27	as	as	ADP
hassl-3225	239	28	forensic	forensic	ADJ
hassl-3225	239	29	accounting	accounting	NOUN
hassl-3225	239	30	education	education	NOUN
hassl-3225	239	31	,	,	PUNCT
hassl-3225	239	32	forensic	forensic	ADJ
hassl-3225	239	33	accounting	accounting	NOUN
hassl-3225	239	34	training	training	NOUN
hassl-3225	239	35	,	,	PUNCT
hassl-3225	239	36	and	and	CCONJ
hassl-3225	239	37	forensic	forensic	ADJ
hassl-3225	239	38	accountants	accountant	NOUN
hassl-3225	239	39	’	’	PART
hassl-3225	239	40	experiences	experience	NOUN
hassl-3225	239	41	had	have	VERB
hassl-3225	239	42	significant	significant	ADJ
hassl-3225	239	43	effects	effect	NOUN
hassl-3225	239	44	on	on	ADP
hassl-3225	239	45	the	the	DET
hassl-3225	239	46	successful	successful	ADJ
hassl-3225	239	47	implementation	implementation	NOUN
hassl-3225	239	48	of	of	ADP
hassl-3225	239	49	forensic	forensic	ADJ
hassl-3225	239	50	accounting	accounting	NOUN
hassl-3225	239	51	.	.	PUNCT
hassl-3225	240	1	based	base	VERB
hassl-3225	240	2	on	on	ADP
hassl-3225	240	3	these	these	DET
hassl-3225	240	4	results	result	NOUN
hassl-3225	240	5	,	,	PUNCT
hassl-3225	240	6	it	it	PRON
hassl-3225	240	7	was	be	AUX
hassl-3225	240	8	concluded	conclude	VERB
hassl-3225	240	9	that	that	SCONJ
hassl-3225	240	10	the	the	DET
hassl-3225	240	11	successful	successful	ADJ
hassl-3225	240	12	implementation	implementation	NOUN
hassl-3225	240	13	of	of	ADP
hassl-3225	240	14	forensic	forensic	ADJ
hassl-3225	240	15	accounting	accounting	NOUN
hassl-3225	240	16	depends	depend	VERB
hassl-3225	240	17	on	on	ADP
hassl-3225	240	18	the	the	DET
hassl-3225	240	19	extent	extent	NOUN
hassl-3225	240	20	to	to	PART
hassl-3225	240	21	which	which	PRON
hassl-3225	240	22	some	some	DET
hassl-3225	240	23	important	important	ADJ
hassl-3225	240	24	factors	factor	NOUN
hassl-3225	240	25	are	be	AUX
hassl-3225	240	26	considered	consider	VERB
hassl-3225	240	27	.	.	PUNCT
hassl-3225	241	1	the	the	DET
hassl-3225	241	2	current	current	ADJ
hassl-3225	241	3	study	study	NOUN
hassl-3225	241	4	highlighted	highlight	VERB
hassl-3225	241	5	the	the	DET
hassl-3225	241	6	above	above	ADV
hassl-3225	241	7	-	-	PUNCT
hassl-3225	241	8	mentioned	mention	VERB
hassl-3225	241	9	five	five	NUM
hassl-3225	241	10	factors	factor	NOUN
hassl-3225	241	11	.	.	PUNCT
hassl-3225	242	1	these	these	DET
hassl-3225	242	2	results	result	NOUN
hassl-3225	242	3	brought	bring	VERB
hassl-3225	242	4	about	about	ADV
hassl-3225	242	5	several	several	ADJ
hassl-3225	242	6	implications	implication	NOUN
hassl-3225	242	7	.	.	PUNCT
hassl-3225	243	1	first	first	ADV
hassl-3225	243	2	,	,	PUNCT
hassl-3225	243	3	universities	university	NOUN
hassl-3225	243	4	are	be	AUX
hassl-3225	243	5	called	call	VERB
hassl-3225	243	6	for	for	ADP
hassl-3225	243	7	reflecting	reflect	VERB
hassl-3225	243	8	the	the	DET
hassl-3225	243	9	importance	importance	NOUN
hassl-3225	243	10	of	of	ADP
hassl-3225	243	11	forensic	forensic	ADJ
hassl-3225	243	12	accounting	accounting	NOUN
hassl-3225	243	13	into	into	ADP
hassl-3225	243	14	their	their	PRON
hassl-3225	243	15	accounting	accounting	NOUN
hassl-3225	243	16	programs	program	NOUN
hassl-3225	243	17	for	for	ADP
hassl-3225	243	18	both	both	CCONJ
hassl-3225	243	19	undergraduate	undergraduate	ADJ
hassl-3225	243	20	and	and	CCONJ
hassl-3225	243	21	graduate	graduate	ADJ
hassl-3225	243	22	students	student	NOUN
hassl-3225	243	23	.	.	PUNCT
hassl-3225	244	1	that	that	PRON
hassl-3225	244	2	is	be	AUX
hassl-3225	244	3	,	,	PUNCT
hassl-3225	244	4	forensic	forensic	ADJ
hassl-3225	244	5	accounting	accounting	NOUN
hassl-3225	244	6	curriculum	curriculum	NOUN
hassl-3225	244	7	should	should	AUX
hassl-3225	244	8	be	be	AUX
hassl-3225	244	9	a	a	DET
hassl-3225	244	10	key	key	ADJ
hassl-3225	244	11	prerequisite	prerequisite	NOUN
hassl-3225	244	12	for	for	ADP
hassl-3225	244	13	graduation	graduation	NOUN
hassl-3225	244	14	.	.	PUNCT
hassl-3225	245	1	future	future	ADJ
hassl-3225	245	2	accountants	accountant	NOUN
hassl-3225	245	3	should	should	AUX
hassl-3225	245	4	have	have	VERB
hassl-3225	245	5	adequate	adequate	ADJ
hassl-3225	245	6	knowledge	knowledge	NOUN
hassl-3225	245	7	on	on	ADP
hassl-3225	245	8	forensic	forensic	ADJ
hassl-3225	245	9	issues	issue	NOUN
hassl-3225	245	10	in	in	ADP
hassl-3225	245	11	accountancy	accountancy	NOUN
hassl-3225	245	12	context	context	NOUN
hassl-3225	245	13	.	.	PUNCT
hassl-3225	246	1	second	second	ADJ
hassl-3225	246	2	,	,	PUNCT
hassl-3225	246	3	universities	university	NOUN
hassl-3225	246	4	and	and	CCONJ
hassl-3225	246	5	other	other	ADJ
hassl-3225	246	6	related	related	ADJ
hassl-3225	246	7	institutions	institution	NOUN
hassl-3225	246	8	should	should	AUX
hassl-3225	246	9	prepare	prepare	VERB
hassl-3225	246	10	students	student	NOUN
hassl-3225	246	11	through	through	ADP
hassl-3225	246	12	training	training	NOUN
hassl-3225	246	13	programs	program	NOUN
hassl-3225	246	14	to	to	PART
hassl-3225	246	15	acquire	acquire	VERB
hassl-3225	246	16	the	the	DET
hassl-3225	246	17	required	require	VERB
hassl-3225	246	18	forensic	forensic	ADJ
hassl-3225	246	19	accounting	accounting	NOUN
hassl-3225	246	20	skills	skill	NOUN
hassl-3225	246	21	.	.	PUNCT
hassl-3225	247	1	third	third	ADJ
hassl-3225	247	2	,	,	PUNCT
hassl-3225	247	3	accounting	accounting	NOUN
hassl-3225	247	4	firms	firm	NOUN
hassl-3225	247	5	should	should	AUX
hassl-3225	247	6	provide	provide	VERB
hassl-3225	247	7	fresh	fresh	ADJ
hassl-3225	247	8	graduate	graduate	NOUN
hassl-3225	247	9	accountants	accountant	NOUN
hassl-3225	247	10	with	with	ADP
hassl-3225	247	11	practical	practical	ADJ
hassl-3225	247	12	experiences	experience	NOUN
hassl-3225	247	13	before	before	ADP
hassl-3225	247	14	involving	involve	VERB
hassl-3225	247	15	in	in	ADP
hassl-3225	247	16	forensic	forensic	ADJ
hassl-3225	247	17	accounting	accounting	NOUN
hassl-3225	247	18	activities	activity	NOUN
hassl-3225	247	19	.	.	PUNCT
hassl-3225	248	1	these	these	DET
hassl-3225	248	2	experiences	experience	NOUN
hassl-3225	248	3	equipped	equip	VERB
hassl-3225	248	4	them	they	PRON
hassl-3225	248	5	with	with	ADP
hassl-3225	248	6	case	case	NOUN
hassl-3225	248	7	applications	application	NOUN
hassl-3225	248	8	and	and	CCONJ
hassl-3225	248	9	real	real	ADJ
hassl-3225	248	10	-	-	PUNCT
hassl-3225	248	11	life	life	NOUN
hassl-3225	248	12	case	case	NOUN
hassl-3225	248	13	in	in	ADP
hassl-3225	248	14	this	this	DET
hassl-3225	248	15	regard	regard	NOUN
hassl-3225	248	16	.	.	PUNCT
hassl-3225	249	1	organizations	organization	NOUN
hassl-3225	249	2	,	,	PUNCT
hassl-3225	249	3	on	on	ADP
hassl-3225	249	4	the	the	DET
hassl-3225	249	5	other	other	ADJ
hassl-3225	249	6	side	side	NOUN
hassl-3225	249	7	,	,	PUNCT
hassl-3225	249	8	are	be	AUX
hassl-3225	249	9	requested	request	VERB
hassl-3225	249	10	to	to	PART
hassl-3225	249	11	adopt	adopt	VERB
hassl-3225	249	12	information	information	NOUN
hassl-3225	249	13	technology	technology	NOUN
hassl-3225	249	14	solutions	solution	NOUN
hassl-3225	249	15	such	such	ADJ
hassl-3225	249	16	as	as	ADP
hassl-3225	249	17	accounting	account	VERB
hassl-3225	249	18	information	information	NOUN
hassl-3225	249	19	systems	system	NOUN
hassl-3225	249	20	,	,	PUNCT
hassl-3225	249	21	business	business	NOUN
hassl-3225	249	22	analytics	analytic	NOUN
hassl-3225	249	23	,	,	PUNCT
hassl-3225	249	24	and	and	CCONJ
hassl-3225	249	25	data	datum	NOUN
hassl-3225	249	26	mining	mining	NOUN
hassl-3225	249	27	in	in	ADP
hassl-3225	249	28	order	order	NOUN
hassl-3225	249	29	to	to	PART
hassl-3225	249	30	make	make	VERB
hassl-3225	249	31	the	the	DET
hassl-3225	249	32	process	process	NOUN
hassl-3225	249	33	of	of	ADP
hassl-3225	249	34	forensic	forensic	ADJ
hassl-3225	249	35	accounting	accounting	NOUN
hassl-3225	249	36	more	more	ADV
hassl-3225	249	37	effective	effective	ADJ
hassl-3225	249	38	.	.	PUNCT
hassl-3225	250	1	moreover	moreover	ADV
hassl-3225	250	2	,	,	PUNCT
hassl-3225	250	3	organizations	organization	NOUN
hassl-3225	250	4	are	be	AUX
hassl-3225	250	5	required	require	VERB
hassl-3225	250	6	to	to	PART
hassl-3225	250	7	eliminate	eliminate	VERB
hassl-3225	250	8	using	use	VERB
hassl-3225	250	9	creative	creative	ADJ
hassl-3225	250	10	accounting	accounting	NOUN
hassl-3225	250	11	practices	practice	NOUN
hassl-3225	250	12	since	since	SCONJ
hassl-3225	250	13	such	such	ADJ
hassl-3225	250	14	practices	practice	NOUN
hassl-3225	250	15	are	be	AUX
hassl-3225	250	16	unethical	unethical	ADJ
hassl-3225	250	17	and	and	CCONJ
hassl-3225	250	18	harmful	harmful	ADJ
hassl-3225	250	19	.	.	PUNCT
hassl-3225	251	1	finally	finally	ADV
hassl-3225	251	2	,	,	PUNCT
hassl-3225	251	3	the	the	DET
hassl-3225	251	4	results	result	NOUN
hassl-3225	251	5	encourage	encourage	VERB
hassl-3225	251	6	researchers	researcher	NOUN
hassl-3225	251	7	to	to	PART
hassl-3225	251	8	conduct	conduct	VERB
hassl-3225	251	9	further	further	ADJ
hassl-3225	251	10	studies	study	NOUN
hassl-3225	251	11	on	on	ADP
hassl-3225	251	12	factors	factor	NOUN
hassl-3225	251	13	using	use	VERB
hassl-3225	251	14	these	these	PRON
hassl-3225	251	15	and	and	CCONJ
hassl-3225	251	16	factors	factor	NOUN
hassl-3225	251	17	in	in	ADP
hassl-3225	251	18	order	order	NOUN
hassl-3225	251	19	to	to	PART
hassl-3225	251	20	generalize	generalize	VERB
hassl-3225	251	21	such	such	ADJ
hassl-3225	251	22	findings	finding	NOUN
hassl-3225	251	23	.	.	PUNCT
hassl-3225	252	1	6	6	X
hassl-3225	252	2	.	.	X
hassl-3225	252	3	research	research	NOUN
hassl-3225	252	4	limitations	limitation	NOUN
hassl-3225	252	5	and	and	CCONJ
hassl-3225	252	6	future	future	ADJ
hassl-3225	252	7	research	research	NOUN
hassl-3225	252	8	trends	trend	NOUN
hassl-3225	252	9	the	the	DET
hassl-3225	252	10	results	result	NOUN
hassl-3225	252	11	are	be	AUX
hassl-3225	252	12	limited	limit	VERB
hassl-3225	252	13	to	to	ADP
hassl-3225	252	14	two	two	NUM
hassl-3225	252	15	major	major	ADJ
hassl-3225	252	16	limitations	limitation	NOUN
hassl-3225	252	17	;	;	PUNCT
hassl-3225	252	18	therefore	therefore	ADV
hassl-3225	252	19	,	,	PUNCT
hassl-3225	252	20	the	the	DET
hassl-3225	252	21	results	result	NOUN
hassl-3225	252	22	should	should	AUX
hassl-3225	252	23	be	be	AUX
hassl-3225	252	24	interpreted	interpret	VERB
hassl-3225	252	25	with	with	ADP
hassl-3225	252	26	caution	caution	NOUN
hassl-3225	252	27	.	.	PUNCT
hassl-3225	253	1	in	in	ADP
hassl-3225	253	2	terms	term	NOUN
hassl-3225	253	3	of	of	ADP
hassl-3225	253	4	its	its	PRON
hassl-3225	253	5	conceptual	conceptual	ADJ
hassl-3225	253	6	model	model	NOUN
hassl-3225	253	7	,	,	PUNCT
hassl-3225	253	8	this	this	DET
hassl-3225	253	9	study	study	NOUN
hassl-3225	253	10	is	be	AUX
hassl-3225	253	11	limited	limit	VERB
hassl-3225	253	12	to	to	ADP
hassl-3225	253	13	five	five	NUM
hassl-3225	253	14	factors	factor	NOUN
hassl-3225	253	15	affecting	affect	VERB
hassl-3225	253	16	the	the	DET
hassl-3225	253	17	successful	successful	ADJ
hassl-3225	253	18	implementation	implementation	NOUN
hassl-3225	253	19	of	of	ADP
hassl-3225	253	20	forensic	forensic	ADJ
hassl-3225	253	21	accounting	accounting	NOUN
hassl-3225	253	22	.	.	PUNCT
hassl-3225	254	1	therefore	therefore	ADV
hassl-3225	254	2	,	,	PUNCT
hassl-3225	254	3	researchers	researcher	NOUN
hassl-3225	254	4	are	be	AUX
hassl-3225	254	5	required	require	VERB
hassl-3225	254	6	to	to	PART
hassl-3225	254	7	explore	explore	VERB
hassl-3225	254	8	other	other	ADJ
hassl-3225	254	9	factors	factor	NOUN
hassl-3225	254	10	.	.	PUNCT
hassl-3225	255	1	research	research	NOUN
hassl-3225	255	2	data	datum	NOUN
hassl-3225	255	3	were	be	AUX
hassl-3225	255	4	collected	collect	VERB
hassl-3225	255	5	form	form	NOUN
hassl-3225	255	6	a	a	DET
hassl-3225	255	7	sample	sample	NOUN
hassl-3225	255	8	of	of	ADP
hassl-3225	255	9	academicians	academician	NOUN
hassl-3225	255	10	and	and	CCONJ
hassl-3225	255	11	practitioners	practitioner	NOUN
hassl-3225	255	12	.	.	PUNCT
hassl-3225	256	1	future	future	ADJ
hassl-3225	256	2	studies	study	NOUN
hassl-3225	256	3	should	should	AUX
hassl-3225	256	4	use	use	VERB
hassl-3225	256	5	larger	large	ADJ
hassl-3225	256	6	samples	sample	NOUN
hassl-3225	256	7	.	.	PUNCT
hassl-3225	257	1	funding	funding	NOUN
hassl-3225	257	2	:	:	PUNCT
hassl-3225	257	3	this	this	DET
hassl-3225	257	4	study	study	NOUN
hassl-3225	257	5	received	receive	VERB
hassl-3225	257	6	no	no	DET
hassl-3225	257	7	specific	specific	ADJ
hassl-3225	257	8	financial	financial	ADJ
hassl-3225	257	9	support	support	NOUN
hassl-3225	257	10	.	.	PUNCT
hassl-3225	258	1	competing	compete	VERB
hassl-3225	258	2	interests	interest	NOUN
hassl-3225	258	3	:	:	PUNCT
hassl-3225	258	4	the	the	DET
hassl-3225	258	5	authors	author	NOUN
hassl-3225	258	6	declare	declare	VERB
hassl-3225	258	7	that	that	SCONJ
hassl-3225	258	8	they	they	PRON
hassl-3225	258	9	have	have	VERB
hassl-3225	258	10	no	no	DET
hassl-3225	258	11	competing	compete	VERB
hassl-3225	258	12	interests	interest	NOUN
hassl-3225	258	13	.	.	PUNCT
hassl-3225	259	1	authors	author	NOUN
hassl-3225	259	2	’	'	PUNCT
hassl-3225	259	3	contributions	contribution	NOUN
hassl-3225	259	4	:	:	PUNCT
hassl-3225	259	5	all	all	DET
hassl-3225	259	6	authors	author	NOUN
hassl-3225	259	7	contributed	contribute	VERB
hassl-3225	259	8	equally	equally	ADV
hassl-3225	259	9	to	to	ADP
hassl-3225	259	10	the	the	DET
hassl-3225	259	11	conception	conception	NOUN
hassl-3225	259	12	and	and	CCONJ
hassl-3225	259	13	design	design	NOUN
hassl-3225	259	14	of	of	ADP
hassl-3225	259	15	the	the	DET
hassl-3225	259	16	study	study	NOUN
hassl-3225	259	17	.	.	PUNCT
hassl-3225	260	1	references	reference	NOUN
hassl-3225	260	2	abu	abu	PROPN
hassl-3225	260	3	saleem	saleem	PROPN
hassl-3225	260	4	,	,	PUNCT
hassl-3225	260	5	k.	k.	PROPN
hassl-3225	260	6	s.	s.	PROPN
hassl-3225	260	7	a.	a.	PROPN
hassl-3225	260	8	(	(	PUNCT
hassl-3225	260	9	2019	2019	NUM
hassl-3225	260	10	)	)	PUNCT
hassl-3225	260	11	.	.	PUNCT
hassl-3225	261	1	the	the	DET
hassl-3225	261	2	impact	impact	NOUN
hassl-3225	261	3	of	of	ADP
hassl-3225	261	4	audit	audit	NOUN
hassl-3225	261	5	committee	committee	NOUN
hassl-3225	261	6	characteristics	characteristic	NOUN
hassl-3225	261	7	on	on	ADP
hassl-3225	261	8	the	the	DET
hassl-3225	261	9	creative	creative	ADJ
hassl-3225	261	10	accounting	accounting	NOUN
hassl-3225	261	11	practices	practice	NOUN
hassl-3225	261	12	reduction	reduction	NOUN
hassl-3225	261	13	in	in	ADP
hassl-3225	261	14	jordanian	jordanian	ADJ
hassl-3225	261	15	commercial	commercial	ADJ
hassl-3225	261	16	banks	bank	NOUN
hassl-3225	261	17	.	.	PUNCT
hassl-3225	262	1	modern	modern	ADJ
hassl-3225	262	2	applied	apply	VERB
hassl-3225	262	3	science	science	NOUN
hassl-3225	262	4	,	,	PUNCT
hassl-3225	262	5	13(6	13(6	PROPN
hassl-3225	262	6	)	)	PUNCT
hassl-3225	262	7	,	,	PUNCT
hassl-3225	262	8	113	113	NUM
hassl-3225	262	9	-	-	SYM
hassl-3225	262	10	123	123	NUM
hassl-3225	262	11	.	.	PUNCT
hassl-3225	263	1	https://doi.org/10.5539/mas.v13n6p113	https://doi.org/10.5539/mas.v13n6p113	PROPN
hassl-3225	263	2	bhasin	bhasin	PROPN
hassl-3225	263	3	,	,	PUNCT
hassl-3225	263	4	m.	m.	NOUN
hassl-3225	263	5	l.	l.	PROPN
hassl-3225	263	6	(	(	PUNCT
hassl-3225	263	7	2016	2016	NUM
hassl-3225	263	8	)	)	PUNCT
hassl-3225	263	9	.	.	PUNCT
hassl-3225	264	1	survey	survey	NOUN
hassl-3225	264	2	of	of	ADP
hassl-3225	264	3	creative	creative	ADJ
hassl-3225	264	4	accounting	accounting	NOUN
hassl-3225	264	5	practices	practice	NOUN
hassl-3225	264	6	:	:	PUNCT
hassl-3225	264	7	an	an	DET
hassl-3225	264	8	empirical	empirical	ADJ
hassl-3225	264	9	study	study	NOUN
hassl-3225	264	10	.	.	PUNCT
hassl-3225	265	1	wulfenia	wulfenia	PROPN
hassl-3225	265	2	journal	journal	PROPN
hassl-3225	265	3	klagenfurt	klagenfurt	PROPN
hassl-3225	265	4	,	,	PUNCT
hassl-3225	265	5	23(1	23(1	NUM
hassl-3225	265	6	)	)	PUNCT
hassl-3225	265	7	,	,	PUNCT
hassl-3225	265	8	143162	143162	NUM
hassl-3225	265	9	.	.	PUNCT
hassl-3225	266	1	bhavani	bhavani	PROPN
hassl-3225	266	2	,	,	PUNCT
hassl-3225	266	3	g.	g.	PROPN
hassl-3225	266	4	,	,	PUNCT
hassl-3225	266	5	&	&	CCONJ
hassl-3225	266	6	mehta	mehta	PROPN
hassl-3225	266	7	,	,	PUNCT
hassl-3225	266	8	a.	a.	NOUN
hassl-3225	266	9	(	(	PUNCT
hassl-3225	266	10	2018	2018	NUM
hassl-3225	266	11	)	)	PUNCT
hassl-3225	266	12	.	.	PUNCT
hassl-3225	267	1	forensic	forensic	ADJ
hassl-3225	267	2	accounting	accounting	NOUN
hassl-3225	267	3	education	education	NOUN
hassl-3225	267	4	in	in	ADP
hassl-3225	267	5	the	the	DET
hassl-3225	267	6	uae	uae	PROPN
hassl-3225	267	7	.	.	PUNCT
hassl-3225	268	1	accounting	accounting	PROPN
hassl-3225	268	2	and	and	CCONJ
hassl-3225	268	3	finance	finance	NOUN
hassl-3225	268	4	research	research	NOUN
hassl-3225	268	5	,	,	PUNCT
hassl-3225	268	6	7(1	7(1	NUM
hassl-3225	268	7	)	)	PUNCT
hassl-3225	268	8	,	,	PUNCT
hassl-3225	268	9	214	214	NUM
hassl-3225	268	10	-	-	SYM
hassl-3225	268	11	222	222	NUM
hassl-3225	268	12	.	.	PUNCT
hassl-3225	269	1	bierstaker	bierstaker	NOUN
hassl-3225	269	2	,	,	PUNCT
hassl-3225	269	3	j.	j.	PROPN
hassl-3225	269	4	l.	l.	PROPN
hassl-3225	269	5	,	,	PUNCT
hassl-3225	269	6	brody	brody	PROPN
hassl-3225	269	7	,	,	PUNCT
hassl-3225	269	8	r.	r.	PROPN
hassl-3225	269	9	g.	g.	PROPN
hassl-3225	269	10	,	,	PUNCT
hassl-3225	269	11	&	&	CCONJ
hassl-3225	269	12	pacini	pacini	PROPN
hassl-3225	269	13	,	,	PUNCT
hassl-3225	269	14	c.	c.	PROPN
hassl-3225	269	15	(	(	PUNCT
hassl-3225	269	16	2006	2006	NUM
hassl-3225	269	17	)	)	PUNCT
hassl-3225	269	18	.	.	PUNCT
hassl-3225	270	1	accountants	accountant	NOUN
hassl-3225	270	2	'	'	PART
hassl-3225	270	3	perceptions	perception	NOUN
hassl-3225	270	4	regarding	regard	VERB
hassl-3225	270	5	fraud	fraud	NOUN
hassl-3225	270	6	detection	detection	NOUN
hassl-3225	270	7	and	and	CCONJ
hassl-3225	270	8	prevention	prevention	NOUN
hassl-3225	270	9	methods	method	NOUN
hassl-3225	270	10	.	.	PUNCT
hassl-3225	271	1	managerial	managerial	ADJ
hassl-3225	271	2	auditing	auditing	NOUN
hassl-3225	271	3	journal	journal	NOUN
hassl-3225	271	4	,	,	PUNCT
hassl-3225	271	5	21(5	21(5	NUM
hassl-3225	271	6	)	)	PUNCT
hassl-3225	271	7	,	,	PUNCT
hassl-3225	271	8	520	520	NUM
hassl-3225	271	9	-	-	SYM
hassl-3225	271	10	535	535	NUM
hassl-3225	271	11	.	.	PUNCT
hassl-3225	272	1	https://doi.org/10.1108/02686900610667283	https://doi.org/10.1108/02686900610667283	PROPN
hassl-3225	272	2	bouwstra	bouwstra	PROPN
hassl-3225	272	3	,	,	PUNCT
hassl-3225	272	4	h.	h.	PROPN
hassl-3225	272	5	,	,	PUNCT
hassl-3225	272	6	smit	smit	PROPN
hassl-3225	272	7	,	,	PUNCT
hassl-3225	272	8	e.	e.	PROPN
hassl-3225	272	9	b.	b.	PROPN
hassl-3225	272	10	,	,	PUNCT
hassl-3225	272	11	wattel	wattel	PROPN
hassl-3225	272	12	,	,	PUNCT
hassl-3225	272	13	e.	e.	PROPN
hassl-3225	272	14	m.	m.	PROPN
hassl-3225	272	15	,	,	PUNCT
hassl-3225	272	16	van	van	PROPN
hassl-3225	272	17	der	der	PROPN
hassl-3225	272	18	wouden	wouden	PROPN
hassl-3225	272	19	,	,	PUNCT
hassl-3225	272	20	j.	j.	PROPN
hassl-3225	272	21	c.	c.	PROPN
hassl-3225	272	22	,	,	PUNCT
hassl-3225	272	23	hertogh	hertogh	PROPN
hassl-3225	272	24	,	,	PUNCT
hassl-3225	272	25	c.	c.	PROPN
hassl-3225	272	26	m.	m.	PROPN
hassl-3225	272	27	,	,	PUNCT
hassl-3225	272	28	terluin	terluin	PROPN
hassl-3225	272	29	,	,	PUNCT
hassl-3225	272	30	b.	b.	PROPN
hassl-3225	272	31	,	,	PUNCT
hassl-3225	272	32	&	&	CCONJ
hassl-3225	272	33	terwee	terwee	PROPN
hassl-3225	272	34	,	,	PUNCT
hassl-3225	272	35	c.	c.	PROPN
hassl-3225	272	36	b.	b.	PROPN
hassl-3225	273	1	(	(	PUNCT
hassl-3225	273	2	2019	2019	NUM
hassl-3225	273	3	)	)	PUNCT
hassl-3225	273	4	.	.	PUNCT
hassl-3225	274	1	measurement	measurement	NOUN
hassl-3225	274	2	properties	property	NOUN
hassl-3225	274	3	of	of	ADP
hassl-3225	274	4	the	the	DET
hassl-3225	274	5	barthel	barthel	PROPN
hassl-3225	274	6	index	index	NOUN
hassl-3225	274	7	in	in	ADP
hassl-3225	274	8	geriatric	geriatric	ADJ
hassl-3225	274	9	rehabilitation	rehabilitation	NOUN
hassl-3225	274	10	.	.	PUNCT
hassl-3225	275	1	journal	journal	NOUN
hassl-3225	275	2	of	of	ADP
hassl-3225	275	3	the	the	DET
hassl-3225	275	4	american	american	PROPN
hassl-3225	275	5	medical	medical	PROPN
hassl-3225	275	6	directors	directors	PROPN
hassl-3225	275	7	association	association	PROPN
hassl-3225	275	8	,	,	PUNCT
hassl-3225	275	9	20(4	20(4	NOUN
hassl-3225	275	10	)	)	PUNCT
hassl-3225	275	11	,	,	PUNCT
hassl-3225	275	12	420	420	NUM
hassl-3225	275	13	-	-	SYM
hassl-3225	275	14	425	425	NUM
hassl-3225	275	15	.	.	PUNCT
hassl-3225	276	1	e421	e421	PART
hassl-3225	276	2	.	.	PUNCT
hassl-3225	277	1	https://doi.org/10.1016/j.jamda.2018.09.033	https://doi.org/10.1016/j.jamda.2018.09.033	NOUN
hassl-3225	277	2	dekker	dekker	PROPN
hassl-3225	277	3	,	,	PUNCT
hassl-3225	277	4	h.	h.	PROPN
hassl-3225	277	5	c.	c.	PROPN
hassl-3225	277	6	,	,	PUNCT
hassl-3225	277	7	kawai	kawai	PROPN
hassl-3225	277	8	,	,	PUNCT
hassl-3225	277	9	t.	t.	PROPN
hassl-3225	277	10	,	,	PUNCT
hassl-3225	277	11	&	&	CCONJ
hassl-3225	277	12	sakaguchi	sakaguchi	PROPN
hassl-3225	277	13	,	,	PUNCT
hassl-3225	277	14	j.	j.	PROPN
hassl-3225	277	15	(	(	PUNCT
hassl-3225	277	16	2019	2019	NUM
hassl-3225	277	17	)	)	PUNCT
hassl-3225	277	18	.	.	PUNCT
hassl-3225	278	1	the	the	DET
hassl-3225	278	2	interfirm	interfirm	NOUN
hassl-3225	278	3	contracting	contracting	NOUN
hassl-3225	278	4	value	value	NOUN
hassl-3225	278	5	of	of	ADP
hassl-3225	278	6	management	management	NOUN
hassl-3225	278	7	accounting	accounting	NOUN
hassl-3225	278	8	information	information	NOUN
hassl-3225	278	9	.	.	PUNCT
hassl-3225	279	1	journal	journal	NOUN
hassl-3225	279	2	of	of	ADP
hassl-3225	279	3	management	management	NOUN
hassl-3225	279	4	accounting	accounting	NOUN
hassl-3225	279	5	research	research	NOUN
hassl-3225	279	6	,	,	PUNCT
hassl-3225	279	7	31(2	31(2	NUM
hassl-3225	279	8	)	)	PUNCT
hassl-3225	279	9	,	,	PUNCT
hassl-3225	279	10	59	59	NUM
hassl-3225	279	11	-	-	SYM
hassl-3225	279	12	74	74	NUM
hassl-3225	279	13	.	.	PUNCT
hassl-3225	280	1	https://doi.org/10.2308/jmar-52058	https://doi.org/10.2308/jmar-52058	PROPN
hassl-3225	280	2	digabriele	digabriele	PROPN
hassl-3225	280	3	,	,	PUNCT
hassl-3225	280	4	j.	j.	PROPN
hassl-3225	280	5	a.	a.	PROPN
hassl-3225	280	6	(	(	PUNCT
hassl-3225	280	7	2009	2009	NUM
hassl-3225	280	8	)	)	PUNCT
hassl-3225	280	9	.	.	PUNCT
hassl-3225	281	1	implications	implication	NOUN
hassl-3225	281	2	of	of	ADP
hassl-3225	281	3	regulatory	regulatory	ADJ
hassl-3225	281	4	prescriptions	prescription	NOUN
hassl-3225	281	5	and	and	CCONJ
hassl-3225	281	6	audit	audit	NOUN
hassl-3225	281	7	standards	standard	NOUN
hassl-3225	281	8	on	on	ADP
hassl-3225	281	9	the	the	DET
hassl-3225	281	10	evolution	evolution	NOUN
hassl-3225	281	11	of	of	ADP
hassl-3225	281	12	forensic	forensic	ADJ
hassl-3225	281	13	accounting	accounting	NOUN
hassl-3225	281	14	in	in	ADP
hassl-3225	281	15	the	the	DET
hassl-3225	281	16	audit	audit	NOUN
hassl-3225	281	17	process	process	NOUN
hassl-3225	281	18	.	.	PUNCT
hassl-3225	282	1	journal	journal	NOUN
hassl-3225	282	2	of	of	ADP
hassl-3225	282	3	applied	apply	VERB
hassl-3225	282	4	accounting	accounting	NOUN
hassl-3225	282	5	research	research	NOUN
hassl-3225	282	6	,	,	PUNCT
hassl-3225	282	7	10(2	10(2	NUM
hassl-3225	282	8	)	)	PUNCT
hassl-3225	282	9	,	,	PUNCT
hassl-3225	282	10	109	109	NUM
hassl-3225	282	11	-	-	SYM
hassl-3225	282	12	121	121	NUM
hassl-3225	282	13	.	.	PUNCT
hassl-3225	283	1	https://doi.org/10.1108/09675420910984673	https://doi.org/10.1108/09675420910984673	PROPN
hassl-3225	283	2	efiong	efiong	ADV
hassl-3225	283	3	,	,	PUNCT
hassl-3225	283	4	e.	e.	PROPN
hassl-3225	283	5	j.	j.	PROPN
hassl-3225	283	6	(	(	PUNCT
hassl-3225	283	7	2012	2012	NUM
hassl-3225	283	8	)	)	PUNCT
hassl-3225	283	9	.	.	PUNCT
hassl-3225	284	1	forensic	forensic	ADJ
hassl-3225	284	2	accounting	accounting	NOUN
hassl-3225	284	3	education	education	NOUN
hassl-3225	284	4	:	:	PUNCT
hassl-3225	284	5	an	an	DET
hassl-3225	284	6	exploration	exploration	NOUN
hassl-3225	284	7	of	of	ADP
hassl-3225	284	8	level	level	NOUN
hassl-3225	284	9	of	of	ADP
hassl-3225	284	10	awareness	awareness	NOUN
hassl-3225	284	11	in	in	ADP
hassl-3225	284	12	developing	develop	VERB
hassl-3225	284	13	economies	economy	NOUN
hassl-3225	284	14	-	-	PUNCT
hassl-3225	284	15	nigeria	nigeria	PROPN
hassl-3225	284	16	as	as	ADP
hassl-3225	284	17	a	a	DET
hassl-3225	284	18	case	case	NOUN
hassl-3225	284	19	study	study	NOUN
hassl-3225	284	20	.	.	PUNCT
hassl-3225	285	1	international	international	ADJ
hassl-3225	285	2	journal	journal	PROPN
hassl-3225	285	3	of	of	ADP
hassl-3225	285	4	business	business	NOUN
hassl-3225	285	5	and	and	CCONJ
hassl-3225	285	6	management	management	NOUN
hassl-3225	285	7	,	,	PUNCT
hassl-3225	285	8	7(4	7(4	NUM
hassl-3225	285	9	)	)	PUNCT
hassl-3225	285	10	,	,	PUNCT
hassl-3225	285	11	1	1	NUM
hassl-3225	285	12	-	-	SYM
hassl-3225	285	13	9	9	NUM
hassl-3225	285	14	.	.	PUNCT
hassl-3225	285	15	https://doi.org/10.5539/ijbm.v7n4p26	https://doi.org/10.5539/ijbm.v7n4p26	PRON
hassl-3225	286	1	https://doi.org/10.5539/mas.v13n6p113	https://doi.org/10.5539/mas.v13n6p113	ADJ
hassl-3225	286	2	https://doi.org/10.1108/02686900610667283	https://doi.org/10.1108/02686900610667283	PROPN
hassl-3225	286	3	https://doi.org/10.1016/j.jamda.2018.09.033	https://doi.org/10.1016/j.jamda.2018.09.033	VERB
hassl-3225	286	4	https://doi.org/10.2308/jmar-52058	https://doi.org/10.2308/jmar-52058	NOUN
hassl-3225	286	5	https://doi.org/10.1108/09675420910984673	https://doi.org/10.1108/09675420910984673	PROPN
hassl-3225	286	6	https://doi.org/10.5539/ijbm.v7n4p26	https://doi.org/10.5539/ijbm.v7n4p26	ADP
hassl-3225	286	7	humanities	humanity	NOUN
hassl-3225	286	8	and	and	CCONJ
hassl-3225	286	9	social	social	ADJ
hassl-3225	286	10	sciences	science	NOUN
hassl-3225	286	11	letters	letter	NOUN
hassl-3225	286	12	,	,	PUNCT
hassl-3225	286	13	2023	2023	NUM
hassl-3225	286	14	,	,	PUNCT
hassl-3225	286	15	11(1	11(1	NUM
hassl-3225	286	16	):	):	PUNCT
hassl-3225	286	17	10	10	NUM
hassl-3225	286	18	-	-	SYM
hassl-3225	286	19	21	21	NUM
hassl-3225	286	20	20	20	NUM
hassl-3225	286	21	©	©	PROPN
hassl-3225	286	22	2023	2023	NUM
hassl-3225	286	23	conscientia	conscientia	PROPN
hassl-3225	286	24	beam	beam	PROPN
hassl-3225	286	25	.	.	PUNCT
hassl-3225	287	1	all	all	DET
hassl-3225	287	2	rights	right	NOUN
hassl-3225	287	3	reserved	reserve	VERB
hassl-3225	287	4	.	.	PUNCT
hassl-3225	288	1	hassani	hassani	PROPN
hassl-3225	288	2	,	,	PUNCT
hassl-3225	288	3	h.	h.	PROPN
hassl-3225	288	4	,	,	PUNCT
hassl-3225	288	5	huang	huang	PROPN
hassl-3225	288	6	,	,	PUNCT
hassl-3225	288	7	x.	x.	PROPN
hassl-3225	288	8	,	,	PUNCT
hassl-3225	288	9	&	&	CCONJ
hassl-3225	288	10	silva	silva	PROPN
hassl-3225	288	11	,	,	PUNCT
hassl-3225	288	12	e.	e.	PROPN
hassl-3225	288	13	(	(	PUNCT
hassl-3225	288	14	2018	2018	NUM
hassl-3225	288	15	)	)	PUNCT
hassl-3225	288	16	.	.	PUNCT
hassl-3225	289	1	digitalisation	digitalisation	NOUN
hassl-3225	289	2	and	and	CCONJ
hassl-3225	289	3	big	big	ADJ
hassl-3225	289	4	data	datum	NOUN
hassl-3225	289	5	mining	mining	NOUN
hassl-3225	289	6	in	in	ADP
hassl-3225	289	7	banking	banking	NOUN
hassl-3225	289	8	.	.	PUNCT
hassl-3225	290	1	big	big	ADJ
hassl-3225	290	2	data	datum	NOUN
hassl-3225	290	3	and	and	CCONJ
hassl-3225	290	4	cognitive	cognitive	ADJ
hassl-3225	290	5	computing	computing	NOUN
hassl-3225	290	6	,	,	PUNCT
hassl-3225	290	7	2(3	2(3	NUM
hassl-3225	290	8	)	)	PUNCT
hassl-3225	290	9	,	,	PUNCT
hassl-3225	290	10	18	18	NUM
hassl-3225	290	11	-	-	SYM
hassl-3225	290	12	30	30	NUM
hassl-3225	290	13	.	.	PUNCT
hassl-3225	291	1	https://doi.org/10.3390/bdcc2030018	https://doi.org/10.3390/bdcc2030018	PROPN
hassl-3225	291	2	hegazy	hegazy	PROPN
hassl-3225	291	3	,	,	PUNCT
hassl-3225	291	4	s.	s.	PROPN
hassl-3225	291	5	,	,	PUNCT
hassl-3225	291	6	sangster	sangster	PROPN
hassl-3225	291	7	,	,	PUNCT
hassl-3225	291	8	a.	a.	PROPN
hassl-3225	291	9	,	,	PUNCT
hassl-3225	291	10	&	&	CCONJ
hassl-3225	291	11	kotb	kotb	PROPN
hassl-3225	291	12	,	,	PUNCT
hassl-3225	291	13	a.	a.	NOUN
hassl-3225	291	14	(	(	PUNCT
hassl-3225	291	15	2017	2017	NUM
hassl-3225	291	16	)	)	PUNCT
hassl-3225	291	17	.	.	PUNCT
hassl-3225	292	1	mapping	map	VERB
hassl-3225	292	2	forensic	forensic	ADJ
hassl-3225	292	3	accounting	accounting	NOUN
hassl-3225	292	4	in	in	ADP
hassl-3225	292	5	the	the	DET
hassl-3225	292	6	uk	uk	PROPN
hassl-3225	292	7	.	.	PROPN
hassl-3225	292	8	journal	journal	PROPN
hassl-3225	292	9	of	of	ADP
hassl-3225	292	10	international	international	ADJ
hassl-3225	292	11	accounting	accounting	NOUN
hassl-3225	292	12	,	,	PUNCT
hassl-3225	292	13	auditing	auditing	NOUN
hassl-3225	292	14	and	and	CCONJ
hassl-3225	292	15	taxation	taxation	NOUN
hassl-3225	292	16	,	,	PUNCT
hassl-3225	292	17	28	28	NUM
hassl-3225	292	18	,	,	PUNCT
hassl-3225	292	19	43	43	NUM
hassl-3225	292	20	-	-	SYM
hassl-3225	292	21	56	56	NUM
hassl-3225	292	22	.	.	PUNCT
hassl-3225	293	1	https://doi.org/10.1016/j.intaccaudtax.2016.12.004	https://doi.org/10.1016/j.intaccaudtax.2016.12.004	ADJ
hassl-3225	293	2	heitger	heitger	PROPN
hassl-3225	293	3	,	,	PUNCT
hassl-3225	293	4	l.	l.	PROPN
hassl-3225	293	5	e.	e.	PROPN
hassl-3225	293	6	,	,	PUNCT
hassl-3225	293	7	&	&	CCONJ
hassl-3225	293	8	heitger	heitger	PROPN
hassl-3225	293	9	,	,	PUNCT
hassl-3225	293	10	d.	d.	PROPN
hassl-3225	293	11	l.	l.	PROPN
hassl-3225	293	12	(	(	PUNCT
hassl-3225	293	13	2008	2008	NUM
hassl-3225	293	14	)	)	PUNCT
hassl-3225	293	15	.	.	PUNCT
hassl-3225	294	1	incorporating	incorporate	VERB
hassl-3225	294	2	forensic	forensic	ADJ
hassl-3225	294	3	accounting	accounting	NOUN
hassl-3225	294	4	and	and	CCONJ
hassl-3225	294	5	litigation	litigation	NOUN
hassl-3225	294	6	advisory	advisory	ADJ
hassl-3225	294	7	services	service	NOUN
hassl-3225	294	8	into	into	ADP
hassl-3225	294	9	the	the	DET
hassl-3225	294	10	classroom	classroom	NOUN
hassl-3225	294	11	.	.	PUNCT
hassl-3225	295	1	issues	issue	NOUN
hassl-3225	295	2	in	in	ADP
hassl-3225	295	3	accounting	accounting	NOUN
hassl-3225	295	4	education	education	NOUN
hassl-3225	295	5	,	,	PUNCT
hassl-3225	295	6	23(4	23(4	NOUN
hassl-3225	295	7	)	)	PUNCT
hassl-3225	295	8	,	,	PUNCT
hassl-3225	295	9	561	561	NUM
hassl-3225	295	10	-	-	SYM
hassl-3225	295	11	572	572	NUM
hassl-3225	295	12	.	.	PUNCT
hassl-3225	296	1	https://doi.org/10.2308/iace.2008.23.4.561	https://doi.org/10.2308/iace.2008.23.4.561	PROPN
hassl-3225	296	2	kadam	kadam	PROPN
hassl-3225	296	3	,	,	PUNCT
hassl-3225	296	4	p.	p.	PROPN
hassl-3225	296	5	s.	s.	PROPN
hassl-3225	296	6	(	(	PUNCT
hassl-3225	296	7	2020	2020	NUM
hassl-3225	296	8	)	)	PUNCT
hassl-3225	296	9	.	.	PUNCT
hassl-3225	297	1	an	an	DET
hassl-3225	297	2	overview	overview	NOUN
hassl-3225	297	3	of	of	ADP
hassl-3225	297	4	forensic	forensic	ADJ
hassl-3225	297	5	accounting	accounting	NOUN
hassl-3225	297	6	in	in	ADP
hassl-3225	297	7	india	india	PROPN
hassl-3225	297	8	.	.	PUNCT
hassl-3225	298	1	studies	study	NOUN
hassl-3225	298	2	in	in	ADP
hassl-3225	298	3	indian	indian	ADJ
hassl-3225	298	4	place	place	NOUN
hassl-3225	298	5	names	name	NOUN
hassl-3225	298	6	,	,	PUNCT
hassl-3225	298	7	40(42	40(42	PROPN
hassl-3225	298	8	)	)	PUNCT
hassl-3225	298	9	,	,	PUNCT
hassl-3225	298	10	208	208	NUM
hassl-3225	298	11	-	-	SYM
hassl-3225	298	12	216	216	NUM
hassl-3225	298	13	.	.	PUNCT
hassl-3225	299	1	koufteros	kouftero	NOUN
hassl-3225	299	2	,	,	PUNCT
hassl-3225	299	3	x.	x.	NOUN
hassl-3225	299	4	a.	a.	PROPN
hassl-3225	299	5	(	(	PUNCT
hassl-3225	299	6	1999	1999	NUM
hassl-3225	299	7	)	)	PUNCT
hassl-3225	299	8	.	.	PUNCT
hassl-3225	300	1	testing	test	VERB
hassl-3225	300	2	a	a	DET
hassl-3225	300	3	model	model	NOUN
hassl-3225	300	4	of	of	ADP
hassl-3225	300	5	pull	pull	ADJ
hassl-3225	300	6	production	production	NOUN
hassl-3225	300	7	:	:	PUNCT
hassl-3225	300	8	a	a	DET
hassl-3225	300	9	paradigm	paradigm	NOUN
hassl-3225	300	10	for	for	ADP
hassl-3225	300	11	manufacturing	manufacture	VERB
hassl-3225	300	12	research	research	NOUN
hassl-3225	300	13	using	use	VERB
hassl-3225	300	14	structural	structural	ADJ
hassl-3225	300	15	equation	equation	NOUN
hassl-3225	300	16	modeling	modeling	NOUN
hassl-3225	300	17	.	.	PUNCT
hassl-3225	301	1	journal	journal	NOUN
hassl-3225	301	2	of	of	ADP
hassl-3225	301	3	operations	operation	NOUN
hassl-3225	301	4	management	management	NOUN
hassl-3225	301	5	,	,	PUNCT
hassl-3225	301	6	17(4	17(4	NUM
hassl-3225	301	7	)	)	PUNCT
hassl-3225	301	8	,	,	PUNCT
hassl-3225	301	9	467	467	NUM
hassl-3225	301	10	-	-	SYM
hassl-3225	301	11	488	488	NUM
hassl-3225	301	12	.	.	PUNCT
hassl-3225	302	1	https://doi.org/10.1016/s0272-6963(99)00002-9	https://doi.org/10.1016/s0272-6963(99)00002-9	NOUN
hassl-3225	302	2	kranacher	kranacher	PROPN
hassl-3225	302	3	,	,	PUNCT
hassl-3225	302	4	m.-j	m.-j	PROPN
hassl-3225	302	5	.	.	PROPN
hassl-3225	302	6	,	,	PUNCT
hassl-3225	302	7	morris	morris	PROPN
hassl-3225	302	8	,	,	PUNCT
hassl-3225	302	9	b.	b.	PROPN
hassl-3225	302	10	w.	w.	PROPN
hassl-3225	302	11	,	,	PUNCT
hassl-3225	302	12	pearson	pearson	PROPN
hassl-3225	302	13	,	,	PUNCT
hassl-3225	302	14	t.	t.	PROPN
hassl-3225	302	15	a.	a.	PROPN
hassl-3225	302	16	,	,	PUNCT
hassl-3225	302	17	&	&	CCONJ
hassl-3225	302	18	riley	riley	PROPN
hassl-3225	302	19	jr	jr	PROPN
hassl-3225	302	20	,	,	PUNCT
hassl-3225	302	21	r.	r.	PROPN
hassl-3225	302	22	a.	a.	PROPN
hassl-3225	302	23	(	(	PUNCT
hassl-3225	302	24	2008	2008	NUM
hassl-3225	302	25	)	)	PUNCT
hassl-3225	302	26	.	.	PUNCT
hassl-3225	303	1	a	a	DET
hassl-3225	303	2	model	model	NOUN
hassl-3225	303	3	curriculum	curriculum	NOUN
hassl-3225	303	4	for	for	ADP
hassl-3225	303	5	education	education	NOUN
hassl-3225	303	6	in	in	ADP
hassl-3225	303	7	fraud	fraud	NOUN
hassl-3225	303	8	and	and	CCONJ
hassl-3225	303	9	forensic	forensic	ADJ
hassl-3225	303	10	accounting	accounting	NOUN
hassl-3225	303	11	.	.	PUNCT
hassl-3225	304	1	issues	issue	NOUN
hassl-3225	304	2	in	in	ADP
hassl-3225	304	3	accounting	accounting	NOUN
hassl-3225	304	4	education	education	NOUN
hassl-3225	304	5	,	,	PUNCT
hassl-3225	304	6	23(4	23(4	NOUN
hassl-3225	304	7	)	)	PUNCT
hassl-3225	304	8	,	,	PUNCT
hassl-3225	304	9	505	505	NUM
hassl-3225	304	10	-	-	SYM
hassl-3225	304	11	519	519	NUM
hassl-3225	304	12	.	.	PUNCT
hassl-3225	305	1	https://doi.org/10.2308/iace.2008.23.4.581	https://doi.org/10.2308/iace.2008.23.4.581	PROPN
hassl-3225	305	2	kruskopf	kruskopf	PROPN
hassl-3225	305	3	,	,	PUNCT
hassl-3225	305	4	s.	s.	PROPN
hassl-3225	305	5	,	,	PUNCT
hassl-3225	305	6	lobbas	lobbas	PROPN
hassl-3225	305	7	,	,	PUNCT
hassl-3225	305	8	c.	c.	NOUN
hassl-3225	305	9	,	,	PUNCT
hassl-3225	305	10	meinander	meinander	PROPN
hassl-3225	305	11	,	,	PUNCT
hassl-3225	305	12	h.	h.	PROPN
hassl-3225	305	13	,	,	PUNCT
hassl-3225	305	14	söderling	söderling	NOUN
hassl-3225	305	15	,	,	PUNCT
hassl-3225	305	16	k.	k.	PROPN
hassl-3225	305	17	,	,	PUNCT
hassl-3225	305	18	martikainen	martikainen	NOUN
hassl-3225	305	19	,	,	PUNCT
hassl-3225	305	20	m.	m.	NOUN
hassl-3225	305	21	,	,	PUNCT
hassl-3225	305	22	&	&	CCONJ
hassl-3225	305	23	lehner	lehner	PROPN
hassl-3225	305	24	,	,	PUNCT
hassl-3225	305	25	o.	o.	NOUN
hassl-3225	305	26	m.	m.	NOUN
hassl-3225	305	27	(	(	PUNCT
hassl-3225	305	28	2019	2019	NUM
hassl-3225	305	29	)	)	PUNCT
hassl-3225	305	30	.	.	PUNCT
hassl-3225	306	1	digital	digital	ADJ
hassl-3225	306	2	accounting	accounting	NOUN
hassl-3225	306	3	:	:	PUNCT
hassl-3225	306	4	opportunities	opportunity	NOUN
hassl-3225	306	5	,	,	PUNCT
hassl-3225	306	6	threats	threat	NOUN
hassl-3225	306	7	and	and	CCONJ
hassl-3225	306	8	the	the	DET
hassl-3225	306	9	human	human	ADJ
hassl-3225	306	10	factor	factor	NOUN
hassl-3225	306	11	.	.	PUNCT
hassl-3225	307	1	acrn	acrn	PROPN
hassl-3225	307	2	oxford	oxford	PROPN
hassl-3225	307	3	journal	journal	PROPN
hassl-3225	307	4	of	of	ADP
hassl-3225	307	5	finance	finance	NOUN
hassl-3225	307	6	and	and	CCONJ
hassl-3225	307	7	risk	risk	NOUN
hassl-3225	307	8	perspectives	perspective	NOUN
hassl-3225	307	9	,	,	PUNCT
hassl-3225	307	10	special	special	ADJ
hassl-3225	307	11	issue	issue	NOUN
hassl-3225	307	12	digital	digital	ADJ
hassl-3225	307	13	accounting	accounting	NOUN
hassl-3225	307	14	,	,	PUNCT
hassl-3225	307	15	8(2	8(2	NUM
hassl-3225	307	16	)	)	PUNCT
hassl-3225	307	17	,	,	PUNCT
hassl-3225	307	18	78	78	NUM
hassl-3225	307	19	-	-	SYM
hassl-3225	307	20	89	89	NUM
hassl-3225	307	21	.	.	PUNCT
hassl-3225	308	1	mcmullen	mcmullen	PROPN
hassl-3225	308	2	,	,	PUNCT
hassl-3225	308	3	d.	d.	PROPN
hassl-3225	308	4	a.	a.	PROPN
hassl-3225	308	5	,	,	PUNCT
hassl-3225	308	6	&	&	CCONJ
hassl-3225	308	7	sanchez	sanchez	PROPN
hassl-3225	308	8	,	,	PUNCT
hassl-3225	308	9	m.	m.	PROPN
hassl-3225	308	10	h.	h.	PROPN
hassl-3225	308	11	(	(	PUNCT
hassl-3225	308	12	2010	2010	NUM
hassl-3225	308	13	)	)	PUNCT
hassl-3225	308	14	.	.	PUNCT
hassl-3225	309	1	a	a	DET
hassl-3225	309	2	preliminary	preliminary	ADJ
hassl-3225	309	3	investigation	investigation	NOUN
hassl-3225	309	4	of	of	ADP
hassl-3225	309	5	the	the	DET
hassl-3225	309	6	necessary	necessary	ADJ
hassl-3225	309	7	skills	skill	NOUN
hassl-3225	309	8	,	,	PUNCT
hassl-3225	309	9	education	education	NOUN
hassl-3225	309	10	requirements	requirement	NOUN
hassl-3225	309	11	,	,	PUNCT
hassl-3225	309	12	and	and	CCONJ
hassl-3225	309	13	training	training	NOUN
hassl-3225	309	14	requirements	requirement	NOUN
hassl-3225	309	15	for	for	ADP
hassl-3225	309	16	forensic	forensic	ADJ
hassl-3225	309	17	accountants	accountant	NOUN
hassl-3225	309	18	.	.	PUNCT
hassl-3225	310	1	journal	journal	PROPN
hassl-3225	310	2	of	of	ADP
hassl-3225	310	3	forensic	forensic	ADJ
hassl-3225	310	4	&	&	CCONJ
hassl-3225	310	5	investigative	investigative	ADJ
hassl-3225	310	6	accounting	accounting	NOUN
hassl-3225	310	7	,	,	PUNCT
hassl-3225	310	8	2(2	2(2	NUM
hassl-3225	310	9	)	)	PUNCT
hassl-3225	310	10	,	,	PUNCT
hassl-3225	310	11	30	30	NUM
hassl-3225	310	12	-	-	SYM
hassl-3225	310	13	48	48	NUM
hassl-3225	310	14	.	.	PUNCT
hassl-3225	311	1	meservy	meservy	PROPN
hassl-3225	311	2	,	,	PUNCT
hassl-3225	311	3	r.	r.	PROPN
hassl-3225	311	4	d.	d.	PROPN
hassl-3225	311	5	,	,	PUNCT
hassl-3225	311	6	romney	romney	PROPN
hassl-3225	311	7	,	,	PUNCT
hassl-3225	311	8	m.	m.	NOUN
hassl-3225	311	9	,	,	PUNCT
hassl-3225	311	10	&	&	CCONJ
hassl-3225	311	11	zimbelman	zimbelman	PROPN
hassl-3225	311	12	,	,	PUNCT
hassl-3225	311	13	m.	m.	PROPN
hassl-3225	311	14	f.	f.	PROPN
hassl-3225	311	15	(	(	PUNCT
hassl-3225	311	16	2006	2006	NUM
hassl-3225	311	17	)	)	PUNCT
hassl-3225	311	18	.	.	PUNCT
hassl-3225	312	1	certified	certify	VERB
hassl-3225	312	2	fraud	fraud	NOUN
hassl-3225	312	3	examiners	examiner	NOUN
hassl-3225	312	4	:	:	PUNCT
hassl-3225	312	5	a	a	DET
hassl-3225	312	6	survey	survey	NOUN
hassl-3225	312	7	of	of	ADP
hassl-3225	312	8	their	their	PRON
hassl-3225	312	9	training	training	NOUN
hassl-3225	312	10	,	,	PUNCT
hassl-3225	312	11	experience	experience	NOUN
hassl-3225	312	12	and	and	CCONJ
hassl-3225	312	13	curriculum	curriculum	NOUN
hassl-3225	312	14	recommendations	recommendation	NOUN
hassl-3225	312	15	.	.	PUNCT
hassl-3225	313	1	journal	journal	NOUN
hassl-3225	313	2	of	of	ADP
hassl-3225	313	3	forensic	forensic	ADJ
hassl-3225	313	4	accounting	accounting	NOUN
hassl-3225	313	5	,	,	PUNCT
hassl-3225	313	6	7(1	7(1	NUM
hassl-3225	313	7	)	)	PUNCT
hassl-3225	313	8	,	,	PUNCT
hassl-3225	313	9	163	163	NUM
hassl-3225	313	10	-	-	SYM
hassl-3225	313	11	184	184	NUM
hassl-3225	313	12	.	.	PUNCT
hassl-3225	314	1	mohammad	mohammad	PROPN
hassl-3225	314	2	,	,	PUNCT
hassl-3225	314	3	a.	a.	PROPN
hassl-3225	314	4	a.	a.	PROPN
hassl-3225	314	5	s.	s.	PROPN
hassl-3225	314	6	(	(	PUNCT
hassl-3225	314	7	2020	2020	NUM
hassl-3225	314	8	)	)	PUNCT
hassl-3225	314	9	.	.	PUNCT
hassl-3225	315	1	the	the	DET
hassl-3225	315	2	effect	effect	NOUN
hassl-3225	315	3	of	of	ADP
hassl-3225	315	4	customer	customer	NOUN
hassl-3225	315	5	empowerment	empowerment	NOUN
hassl-3225	315	6	and	and	CCONJ
hassl-3225	315	7	customer	customer	NOUN
hassl-3225	315	8	engagement	engagement	NOUN
hassl-3225	315	9	on	on	ADP
hassl-3225	315	10	marketing	marketing	NOUN
hassl-3225	315	11	performance	performance	NOUN
hassl-3225	315	12	:	:	PUNCT
hassl-3225	315	13	the	the	DET
hassl-3225	315	14	mediating	mediate	VERB
hassl-3225	315	15	effect	effect	NOUN
hassl-3225	315	16	of	of	ADP
hassl-3225	315	17	brand	brand	NOUN
hassl-3225	315	18	community	community	NOUN
hassl-3225	315	19	membership	membership	NOUN
hassl-3225	315	20	.	.	PUNCT
hassl-3225	316	1	verslas	versla	NOUN
hassl-3225	316	2	:	:	PUNCT
hassl-3225	316	3	teorija	teorija	VERB
hassl-3225	316	4	ir	ir	PROPN
hassl-3225	316	5	praktika	praktika	NOUN
hassl-3225	316	6	/	/	SYM
hassl-3225	316	7	business	business	NOUN
hassl-3225	316	8	:	:	PUNCT
hassl-3225	316	9	theory	theory	NOUN
hassl-3225	316	10	and	and	CCONJ
hassl-3225	316	11	practice	practice	NOUN
hassl-3225	316	12	,	,	PUNCT
hassl-3225	316	13	21(1	21(1	NUM
hassl-3225	316	14	)	)	PUNCT
hassl-3225	316	15	,	,	PUNCT
hassl-3225	316	16	30	30	NUM
hassl-3225	316	17	-	-	SYM
hassl-3225	316	18	38	38	NUM
hassl-3225	316	19	.	.	PUNCT
hassl-3225	317	1	https://doi.org/10.3846/btp.2020.11617	https://doi.org/10.3846/btp.2020.11617	PROPN
hassl-3225	317	2	nicolae	nicolae	PROPN
hassl-3225	317	3	,	,	PUNCT
hassl-3225	317	4	b.	b.	PROPN
hassl-3225	317	5	,	,	PUNCT
hassl-3225	317	6	&	&	CCONJ
hassl-3225	317	7	diana	diana	PROPN
hassl-3225	317	8	,	,	PUNCT
hassl-3225	317	9	d.	d.	PROPN
hassl-3225	317	10	(	(	PUNCT
hassl-3225	317	11	2017	2017	NUM
hassl-3225	317	12	)	)	PUNCT
hassl-3225	317	13	.	.	PUNCT
hassl-3225	318	1	the	the	DET
hassl-3225	318	2	relevant	relevant	ADJ
hassl-3225	318	3	skills	skill	NOUN
hassl-3225	318	4	for	for	ADP
hassl-3225	318	5	forensic	forensic	ADJ
hassl-3225	318	6	accountants	accountant	NOUN
hassl-3225	318	7	–	–	PUNCT
hassl-3225	318	8	can	can	AUX
hassl-3225	318	9	the	the	DET
hassl-3225	318	10	romanian	romanian	ADJ
hassl-3225	318	11	accounting	accounting	NOUN
hassl-3225	318	12	education	education	NOUN
hassl-3225	318	13	programs	program	NOUN
hassl-3225	318	14	offer	offer	VERB
hassl-3225	318	15	them	they	PRON
hassl-3225	318	16	?	?	PUNCT
hassl-3225	319	1	ovidius	ovidius	PROPN
hassl-3225	319	2	university	university	NOUN
hassl-3225	319	3	annals	annal	NOUN
hassl-3225	319	4	:	:	PUNCT
hassl-3225	319	5	economic	economic	ADJ
hassl-3225	319	6	sciences	science	NOUN
hassl-3225	319	7	series	series	NOUN
hassl-3225	319	8	,	,	PUNCT
hassl-3225	319	9	17(1	17(1	NUM
hassl-3225	319	10	)	)	PUNCT
hassl-3225	319	11	,	,	PUNCT
hassl-3225	319	12	419	419	NUM
hassl-3225	319	13	-	-	SYM
hassl-3225	319	14	423	423	NUM
hassl-3225	319	15	.	.	PUNCT
hassl-3225	320	1	o'donnell	o'donnell	PROPN
hassl-3225	320	2	,	,	PUNCT
hassl-3225	320	3	j.	j.	PROPN
hassl-3225	320	4	b.	b.	PROPN
hassl-3225	320	5	(	(	PUNCT
hassl-3225	320	6	2019	2019	NUM
hassl-3225	320	7	)	)	PUNCT
hassl-3225	320	8	.	.	PUNCT
hassl-3225	321	1	are	be	AUX
hassl-3225	321	2	accounting	account	VERB
hassl-3225	321	3	information	information	NOUN
hassl-3225	321	4	systems	system	NOUN
hassl-3225	321	5	programs	program	NOUN
hassl-3225	321	6	evolving	evolve	VERB
hassl-3225	321	7	to	to	PART
hassl-3225	321	8	meet	meet	VERB
hassl-3225	321	9	the	the	DET
hassl-3225	321	10	needs	need	NOUN
hassl-3225	321	11	of	of	ADP
hassl-3225	321	12	the	the	DET
hassl-3225	321	13	accounting	accounting	NOUN
hassl-3225	321	14	profession	profession	NOUN
hassl-3225	321	15	?	?	PUNCT
hassl-3225	322	1	an	an	DET
hassl-3225	322	2	analysis	analysis	NOUN
hassl-3225	322	3	of	of	ADP
hassl-3225	322	4	accounting	accounting	NOUN
hassl-3225	322	5	information	information	NOUN
hassl-3225	322	6	systems	system	NOUN
hassl-3225	322	7	programs	program	NOUN
hassl-3225	322	8	in	in	ADP
hassl-3225	322	9	2005	2005	NUM
hassl-3225	322	10	and	and	CCONJ
hassl-3225	322	11	2019	2019	NUM
hassl-3225	322	12	.	.	PUNCT
hassl-3225	323	1	the	the	DET
hassl-3225	323	2	journal	journal	NOUN
hassl-3225	323	3	of	of	ADP
hassl-3225	323	4	applied	apply	VERB
hassl-3225	323	5	business	business	NOUN
hassl-3225	323	6	and	and	CCONJ
hassl-3225	323	7	economics	economic	NOUN
hassl-3225	323	8	,	,	PUNCT
hassl-3225	323	9	21(8	21(8	NUM
hassl-3225	323	10	)	)	PUNCT
hassl-3225	323	11	,	,	PUNCT
hassl-3225	323	12	81	81	NUM
hassl-3225	323	13	-	-	SYM
hassl-3225	323	14	91	91	NUM
hassl-3225	323	15	.	.	PUNCT
hassl-3225	323	16	https://doi.org/10.33423/jabe.v21i8.2591	https://doi.org/10.33423/jabe.v21i8.2591	X
hassl-3225	323	17	okoye	okoye	PROPN
hassl-3225	323	18	,	,	PUNCT
hassl-3225	323	19	e.	e.	PROPN
hassl-3225	323	20	i.	i.	PROPN
hassl-3225	323	21	,	,	PUNCT
hassl-3225	323	22	&	&	CCONJ
hassl-3225	323	23	ndidika	ndidika	PROPN
hassl-3225	323	24	,	,	PUNCT
hassl-3225	323	25	a.	a.	NOUN
hassl-3225	323	26	l.	l.	PROPN
hassl-3225	323	27	(	(	PUNCT
hassl-3225	323	28	2009	2009	NUM
hassl-3225	323	29	)	)	PUNCT
hassl-3225	323	30	.	.	PUNCT
hassl-3225	324	1	the	the	DET
hassl-3225	324	2	role	role	NOUN
hassl-3225	324	3	of	of	ADP
hassl-3225	324	4	forensic	forensic	ADJ
hassl-3225	324	5	accounting	accounting	NOUN
hassl-3225	324	6	in	in	ADP
hassl-3225	324	7	fraud	fraud	NOUN
hassl-3225	324	8	investigation	investigation	NOUN
hassl-3225	324	9	and	and	CCONJ
hassl-3225	324	10	litigation	litigation	NOUN
hassl-3225	324	11	support	support	NOUN
hassl-3225	324	12	.	.	PUNCT
hassl-3225	325	1	national	national	PROPN
hassl-3225	325	2	association	association	PROPN
hassl-3225	325	3	of	of	ADP
hassl-3225	325	4	the	the	DET
hassl-3225	325	5	academics	academic	NOUN
hassl-3225	325	6	,	,	PUNCT
hassl-3225	325	7	17(1	17(1	NUM
hassl-3225	325	8	)	)	PUNCT
hassl-3225	325	9	,	,	PUNCT
hassl-3225	325	10	39	39	NUM
hassl-3225	325	11	-	-	SYM
hassl-3225	325	12	44	44	NUM
hassl-3225	325	13	.	.	PUNCT
hassl-3225	326	1	okoye	okoye	PROPN
hassl-3225	326	2	,	,	PUNCT
hassl-3225	326	3	e.	e.	PROPN
hassl-3225	326	4	i.	i.	PROPN
hassl-3225	326	5	,	,	PUNCT
hassl-3225	326	6	adeniyi	adeniyi	ADV
hassl-3225	326	7	,	,	PUNCT
hassl-3225	326	8	s.	s.	PROPN
hassl-3225	326	9	i.	i.	PROPN
hassl-3225	326	10	,	,	PUNCT
hassl-3225	326	11	&	&	CCONJ
hassl-3225	326	12	izuchukwu	izuchukwu	ADJ
hassl-3225	326	13	,	,	PUNCT
hassl-3225	326	14	m.	m.	NOUN
hassl-3225	326	15	c.	c.	PROPN
hassl-3225	326	16	(	(	PUNCT
hassl-3225	326	17	2019	2019	NUM
hassl-3225	326	18	)	)	PUNCT
hassl-3225	326	19	.	.	PUNCT
hassl-3225	327	1	forensic	forensic	ADJ
hassl-3225	327	2	accounting	accounting	NOUN
hassl-3225	327	3	and	and	CCONJ
hassl-3225	327	4	interview	interview	NOUN
hassl-3225	327	5	process	process	NOUN
hassl-3225	327	6	in	in	ADP
hassl-3225	327	7	discovering	discover	VERB
hassl-3225	327	8	financial	financial	ADJ
hassl-3225	327	9	fraud	fraud	NOUN
hassl-3225	327	10	in	in	ADP
hassl-3225	327	11	selected	select	VERB
hassl-3225	327	12	ministries	ministry	NOUN
hassl-3225	327	13	in	in	ADP
hassl-3225	327	14	anambra	anambra	PROPN
hassl-3225	327	15	state	state	PROPN
hassl-3225	327	16	.	.	PUNCT
hassl-3225	328	1	international	international	ADJ
hassl-3225	328	2	journal	journal	NOUN
hassl-3225	328	3	of	of	ADP
hassl-3225	328	4	recent	recent	ADJ
hassl-3225	328	5	innovations	innovation	NOUN
hassl-3225	328	6	in	in	ADP
hassl-3225	328	7	academic	academic	ADJ
hassl-3225	328	8	research	research	NOUN
hassl-3225	328	9	,	,	PUNCT
hassl-3225	328	10	3(12	3(12	NUM
hassl-3225	328	11	)	)	PUNCT
hassl-3225	328	12	,	,	PUNCT
hassl-3225	328	13	74	74	NUM
hassl-3225	328	14	-	-	SYM
hassl-3225	328	15	87	87	NUM
hassl-3225	328	16	.	.	PUNCT
hassl-3225	329	1	oppong	oppong	PROPN
hassl-3225	329	2	,	,	PUNCT
hassl-3225	329	3	c.	c.	PROPN
hassl-3225	329	4	,	,	PUNCT
hassl-3225	329	5	&	&	CCONJ
hassl-3225	329	6	bruce	bruce	PROPN
hassl-3225	329	7	-	-	PUNCT
hassl-3225	329	8	amartey	amartey	PROPN
hassl-3225	329	9	,	,	PUNCT
hassl-3225	329	10	a.	a.	NOUN
hassl-3225	329	11	(	(	PUNCT
hassl-3225	329	12	2022	2022	NUM
hassl-3225	329	13	)	)	PUNCT
hassl-3225	329	14	.	.	PUNCT
hassl-3225	330	1	international	international	ADJ
hassl-3225	330	2	financial	financial	ADJ
hassl-3225	330	3	reporting	reporting	NOUN
hassl-3225	330	4	standards	standard	NOUN
hassl-3225	330	5	,	,	PUNCT
hassl-3225	330	6	board	board	NOUN
hassl-3225	330	7	governance	governance	NOUN
hassl-3225	330	8	and	and	CCONJ
hassl-3225	330	9	accounting	accounting	NOUN
hassl-3225	330	10	quality	quality	NOUN
hassl-3225	330	11	:	:	PUNCT
hassl-3225	330	12	preliminary	preliminary	ADJ
hassl-3225	330	13	ghanaian	ghanaian	ADJ
hassl-3225	330	14	evidence	evidence	NOUN
hassl-3225	330	15	.	.	PUNCT
hassl-3225	331	1	journal	journal	NOUN
hassl-3225	331	2	of	of	ADP
hassl-3225	331	3	accounting	accounting	NOUN
hassl-3225	331	4	,	,	PUNCT
hassl-3225	331	5	business	business	NOUN
hassl-3225	331	6	and	and	CCONJ
hassl-3225	331	7	finance	finance	NOUN
hassl-3225	331	8	research	research	NOUN
hassl-3225	331	9	,	,	PUNCT
hassl-3225	331	10	15(2	15(2	NUM
hassl-3225	331	11	)	)	PUNCT
hassl-3225	331	12	,	,	PUNCT
hassl-3225	331	13	27–40	27–40	NUM
hassl-3225	331	14	.	.	PUNCT
hassl-3225	332	1	https://doi.org/10.55217/102.v15i2.528	https://doi.org/10.55217/102.v15i2.528	PROPN
hassl-3225	332	2	osazevbaru	osazevbaru	PROPN
hassl-3225	332	3	,	,	PUNCT
hassl-3225	332	4	h.	h.	PROPN
hassl-3225	332	5	o.	o.	PROPN
hassl-3225	332	6	(	(	PUNCT
hassl-3225	332	7	2012	2012	NUM
hassl-3225	332	8	)	)	PUNCT
hassl-3225	332	9	.	.	PUNCT
hassl-3225	333	1	creative	creative	ADJ
hassl-3225	333	2	accounting	accounting	NOUN
hassl-3225	333	3	and	and	CCONJ
hassl-3225	333	4	firm	firm	NOUN
hassl-3225	333	5	's	's	PART
hassl-3225	333	6	market	market	NOUN
hassl-3225	333	7	value	value	NOUN
hassl-3225	333	8	in	in	ADP
hassl-3225	333	9	nigeria	nigeria	PROPN
hassl-3225	333	10	.	.	PUNCT
hassl-3225	334	1	kuwait	kuwait	PROPN
hassl-3225	334	2	chapter	chapter	PROPN
hassl-3225	334	3	of	of	ADP
hassl-3225	334	4	the	the	DET
hassl-3225	334	5	arabian	arabian	ADJ
hassl-3225	334	6	journal	journal	NOUN
hassl-3225	334	7	of	of	ADP
hassl-3225	334	8	business	business	NOUN
hassl-3225	334	9	and	and	CCONJ
hassl-3225	334	10	management	management	NOUN
hassl-3225	334	11	review	review	NOUN
hassl-3225	334	12	,	,	PUNCT
hassl-3225	334	13	33(852	33(852	NOUN
hassl-3225	334	14	)	)	PUNCT
hassl-3225	334	15	,	,	PUNCT
hassl-3225	334	16	1	1	NUM
hassl-3225	334	17	-	-	SYM
hassl-3225	334	18	13	13	NUM
hassl-3225	334	19	.	.	PUNCT
hassl-3225	334	20	ozili	ozili	NOUN
hassl-3225	334	21	,	,	PUNCT
hassl-3225	334	22	p.	p.	PROPN
hassl-3225	334	23	k.	k.	PROPN
hassl-3225	335	1	(	(	PUNCT
hassl-3225	335	2	2020	2020	NUM
hassl-3225	335	3	)	)	PUNCT
hassl-3225	335	4	.	.	PUNCT
hassl-3225	336	1	advances	advance	NOUN
hassl-3225	336	2	and	and	CCONJ
hassl-3225	336	3	issues	issue	NOUN
hassl-3225	336	4	in	in	ADP
hassl-3225	336	5	fraud	fraud	NOUN
hassl-3225	336	6	research	research	NOUN
hassl-3225	336	7	:	:	PUNCT
hassl-3225	336	8	a	a	DET
hassl-3225	336	9	commentary	commentary	NOUN
hassl-3225	336	10	.	.	PUNCT
hassl-3225	337	1	journal	journal	PROPN
hassl-3225	337	2	of	of	ADP
hassl-3225	337	3	financial	financial	ADJ
hassl-3225	337	4	crime	crime	NOUN
hassl-3225	337	5	,	,	PUNCT
hassl-3225	337	6	27(1	27(1	NUM
hassl-3225	337	7	)	)	PUNCT
hassl-3225	337	8	,	,	PUNCT
hassl-3225	337	9	92	92	NUM
hassl-3225	337	10	-	-	SYM
hassl-3225	337	11	103	103	NUM
hassl-3225	337	12	.	.	PUNCT
hassl-3225	338	1	https://doi.org/10.1108/jfc-01-2019-0012	https://doi.org/10.1108/jfc-01-2019-0012	NOUN
hassl-3225	338	2	pan	pan	PROPN
hassl-3225	338	3	,	,	PUNCT
hassl-3225	338	4	g.	g.	PROPN
hassl-3225	338	5	,	,	PUNCT
hassl-3225	338	6	&	&	CCONJ
hassl-3225	338	7	seow	seow	PROPN
hassl-3225	338	8	,	,	PUNCT
hassl-3225	338	9	p.-s	p.-s	PROPN
hassl-3225	338	10	.	.	PUNCT
hassl-3225	339	1	(	(	PUNCT
hassl-3225	339	2	2016	2016	NUM
hassl-3225	339	3	)	)	PUNCT
hassl-3225	339	4	.	.	PUNCT
hassl-3225	340	1	preparing	prepare	VERB
hassl-3225	340	2	accounting	accounting	NOUN
hassl-3225	340	3	graduates	graduate	NOUN
hassl-3225	340	4	for	for	ADP
hassl-3225	340	5	digital	digital	ADJ
hassl-3225	340	6	revolution	revolution	NOUN
hassl-3225	340	7	:	:	PUNCT
hassl-3225	340	8	a	a	DET
hassl-3225	340	9	critical	critical	ADJ
hassl-3225	340	10	review	review	NOUN
hassl-3225	340	11	of	of	ADP
hassl-3225	340	12	information	information	NOUN
hassl-3225	340	13	technology	technology	NOUN
hassl-3225	340	14	competencies	competency	NOUN
hassl-3225	340	15	and	and	CCONJ
hassl-3225	340	16	skills	skill	NOUN
hassl-3225	340	17	development	development	NOUN
hassl-3225	340	18	.	.	PUNCT
hassl-3225	341	1	journal	journal	PROPN
hassl-3225	341	2	of	of	ADP
hassl-3225	341	3	education	education	NOUN
hassl-3225	341	4	for	for	ADP
hassl-3225	341	5	business	business	NOUN
hassl-3225	341	6	,	,	PUNCT
hassl-3225	341	7	91(3	91(3	NUM
hassl-3225	341	8	)	)	PUNCT
hassl-3225	341	9	,	,	PUNCT
hassl-3225	341	10	166	166	NUM
hassl-3225	341	11	-	-	SYM
hassl-3225	341	12	175	175	NUM
hassl-3225	341	13	.	.	PUNCT
hassl-3225	342	1	https://doi.org/10.1080/08832323.2016.1145622	https://doi.org/10.1080/08832323.2016.1145622	PROPN
hassl-3225	342	2	pasch	pasch	PROPN
hassl-3225	342	3	,	,	PUNCT
hassl-3225	342	4	t.	t.	PROPN
hassl-3225	342	5	(	(	PUNCT
hassl-3225	342	6	2019	2019	NUM
hassl-3225	342	7	)	)	PUNCT
hassl-3225	342	8	.	.	PUNCT
hassl-3225	343	1	strategy	strategy	NOUN
hassl-3225	343	2	and	and	CCONJ
hassl-3225	343	3	innovation	innovation	NOUN
hassl-3225	343	4	:	:	PUNCT
hassl-3225	343	5	the	the	DET
hassl-3225	343	6	mediating	mediate	VERB
hassl-3225	343	7	role	role	NOUN
hassl-3225	343	8	of	of	ADP
hassl-3225	343	9	management	management	NOUN
hassl-3225	343	10	accountants	accountant	NOUN
hassl-3225	343	11	and	and	CCONJ
hassl-3225	343	12	management	management	NOUN
hassl-3225	343	13	accounting	accounting	NOUN
hassl-3225	343	14	systems	system	NOUN
hassl-3225	343	15	’	'	PUNCT
hassl-3225	343	16	use	use	NOUN
hassl-3225	343	17	.	.	PUNCT
hassl-3225	344	1	journal	journal	NOUN
hassl-3225	344	2	of	of	ADP
hassl-3225	344	3	management	management	NOUN
hassl-3225	344	4	control	control	NOUN
hassl-3225	344	5	,	,	PUNCT
hassl-3225	344	6	30(2	30(2	NUM
hassl-3225	344	7	)	)	PUNCT
hassl-3225	344	8	,	,	PUNCT
hassl-3225	344	9	213	213	NUM
hassl-3225	344	10	-	-	SYM
hassl-3225	344	11	246	246	NUM
hassl-3225	344	12	.	.	PUNCT
hassl-3225	345	1	https://doi.org/10.1007/s00187-019-00283-y	https://doi.org/10.1007/s00187-019-00283-y	PROPN
hassl-3225	345	2	ramamoorti	ramamoorti	PROPN
hassl-3225	345	3	,	,	PUNCT
hassl-3225	345	4	s.	s.	PROPN
hassl-3225	345	5	(	(	PUNCT
hassl-3225	345	6	2008	2008	NUM
hassl-3225	345	7	)	)	PUNCT
hassl-3225	345	8	.	.	PUNCT
hassl-3225	346	1	the	the	DET
hassl-3225	346	2	psychology	psychology	NOUN
hassl-3225	346	3	and	and	CCONJ
hassl-3225	346	4	sociology	sociology	NOUN
hassl-3225	346	5	of	of	ADP
hassl-3225	346	6	fraud	fraud	NOUN
hassl-3225	346	7	:	:	PUNCT
hassl-3225	346	8	integrating	integrate	VERB
hassl-3225	346	9	the	the	DET
hassl-3225	346	10	behavioral	behavioral	ADJ
hassl-3225	346	11	sciences	sciences	PROPN
hassl-3225	346	12	component	component	NOUN
hassl-3225	346	13	into	into	ADP
hassl-3225	346	14	fraud	fraud	NOUN
hassl-3225	346	15	and	and	CCONJ
hassl-3225	346	16	forensic	forensic	ADJ
hassl-3225	346	17	accounting	accounting	NOUN
hassl-3225	346	18	curricula	curricula	NOUN
hassl-3225	346	19	.	.	PUNCT
hassl-3225	347	1	issues	issue	NOUN
hassl-3225	347	2	in	in	ADP
hassl-3225	347	3	accounting	accounting	NOUN
hassl-3225	347	4	education	education	NOUN
hassl-3225	347	5	,	,	PUNCT
hassl-3225	347	6	23(4	23(4	NOUN
hassl-3225	347	7	)	)	PUNCT
hassl-3225	347	8	,	,	PUNCT
hassl-3225	347	9	521	521	NUM
hassl-3225	347	10	-	-	SYM
hassl-3225	347	11	533	533	NUM
hassl-3225	347	12	.	.	PUNCT
hassl-3225	348	1	https://doi.org/10.2308/iace.2008.23.4.521	https://doi.org/10.2308/iace.2008.23.4.521	PROPN
hassl-3225	348	2	https://doi.org/10.3390/bdcc2030018	https://doi.org/10.3390/bdcc2030018	PROPN
hassl-3225	348	3	https://doi.org/10.1016/j.intaccaudtax.2016.12.004	https://doi.org/10.1016/j.intaccaudtax.2016.12.004	PROPN
hassl-3225	348	4	https://doi.org/10.2308/iace.2008.23.4.561	https://doi.org/10.2308/iace.2008.23.4.561	NOUN
hassl-3225	348	5	https://doi.org/10.1016/s0272-6963(99)00002-9	https://doi.org/10.1016/s0272-6963(99)00002-9	NOUN
hassl-3225	348	6	https://doi.org/10.2308/iace.2008.23.4.581	https://doi.org/10.2308/iace.2008.23.4.581	PROPN
hassl-3225	348	7	https://doi.org/10.3846/btp.2020.11617	https://doi.org/10.3846/btp.2020.11617	PROPN
hassl-3225	348	8	https://doi.org/10.33423/jabe.v21i8.2591	https://doi.org/10.33423/jabe.v21i8.2591	NUM
hassl-3225	348	9	https://doi.org/10.55217/102.v15i2.528	https://doi.org/10.55217/102.v15i2.528	PROPN
hassl-3225	348	10	https://doi.org/10.1108/jfc-01-2019-0012	https://doi.org/10.1108/jfc-01-2019-0012	INTJ
hassl-3225	348	11	https://doi.org/10.1080/08832323.2016.1145622	https://doi.org/10.1080/08832323.2016.1145622	PROPN
hassl-3225	348	12	https://doi.org/10.1007/s00187-019-00283-y	https://doi.org/10.1007/s00187-019-00283-y	PROPN
hassl-3225	349	1	https://doi.org/10.2308/iace.2008.23.4.521	https://doi.org/10.2308/iace.2008.23.4.521	ADJ
hassl-3225	349	2	humanities	humanity	NOUN
hassl-3225	349	3	and	and	CCONJ
hassl-3225	349	4	social	social	ADJ
hassl-3225	349	5	sciences	science	NOUN
hassl-3225	349	6	letters	letter	NOUN
hassl-3225	349	7	,	,	PUNCT
hassl-3225	349	8	2023	2023	NUM
hassl-3225	349	9	,	,	PUNCT
hassl-3225	349	10	11(1	11(1	NUM
hassl-3225	349	11	):	):	PUNCT
hassl-3225	349	12	10	10	NUM
hassl-3225	349	13	-	-	SYM
hassl-3225	349	14	21	21	NUM
hassl-3225	349	15	21	21	NUM
hassl-3225	349	16	©	©	PROPN
hassl-3225	349	17	2023	2023	NUM
hassl-3225	349	18	conscientia	conscientia	PROPN
hassl-3225	349	19	beam	beam	PROPN
hassl-3225	349	20	.	.	PUNCT
hassl-3225	350	1	all	all	DET
hassl-3225	350	2	rights	right	NOUN
hassl-3225	350	3	reserved	reserve	VERB
hassl-3225	350	4	.	.	PUNCT
hassl-3225	351	1	rezaee	rezaee	PROPN
hassl-3225	351	2	,	,	PUNCT
hassl-3225	351	3	z.	z.	PROPN
hassl-3225	351	4	,	,	PUNCT
hassl-3225	351	5	crumbley	crumbley	PROPN
hassl-3225	351	6	,	,	PUNCT
hassl-3225	351	7	d.	d.	PROPN
hassl-3225	351	8	l.	l.	PROPN
hassl-3225	351	9	,	,	PUNCT
hassl-3225	351	10	&	&	CCONJ
hassl-3225	351	11	elmore	elmore	PROPN
hassl-3225	351	12	,	,	PUNCT
hassl-3225	351	13	r.	r.	PROPN
hassl-3225	351	14	c.	c.	PROPN
hassl-3225	351	15	(	(	PUNCT
hassl-3225	351	16	2004	2004	NUM
hassl-3225	351	17	)	)	PUNCT
hassl-3225	351	18	.	.	PUNCT
hassl-3225	352	1	forensic	forensic	ADJ
hassl-3225	352	2	accounting	accounting	NOUN
hassl-3225	352	3	education	education	NOUN
hassl-3225	352	4	.	.	PUNCT
hassl-3225	353	1	advances	advance	NOUN
hassl-3225	353	2	in	in	ADP
hassl-3225	353	3	accounting	accounting	NOUN
hassl-3225	353	4	education	education	NOUN
hassl-3225	353	5	:	:	PUNCT
hassl-3225	353	6	teaching	teaching	NOUN
hassl-3225	353	7	and	and	CCONJ
hassl-3225	353	8	curriculum	curriculum	NOUN
hassl-3225	353	9	innovations	innovation	NOUN
hassl-3225	353	10	,	,	PUNCT
hassl-3225	353	11	6	6	NUM
hassl-3225	353	12	,	,	PUNCT
hassl-3225	353	13	193	193	NUM
hassl-3225	353	14	-	-	SYM
hassl-3225	353	15	231	231	NUM
hassl-3225	353	16	.	.	PUNCT
hassl-3225	354	1	rezaee	rezaee	PROPN
hassl-3225	354	2	,	,	PUNCT
hassl-3225	354	3	z.	z.	PROPN
hassl-3225	354	4	,	,	PUNCT
hassl-3225	354	5	lo	lo	PROPN
hassl-3225	354	6	,	,	PUNCT
hassl-3225	354	7	d.	d.	PROPN
hassl-3225	354	8	,	,	PUNCT
hassl-3225	354	9	ha	ha	INTJ
hassl-3225	354	10	,	,	PUNCT
hassl-3225	354	11	m.	m.	NOUN
hassl-3225	354	12	,	,	PUNCT
hassl-3225	354	13	&	&	CCONJ
hassl-3225	354	14	suen	suen	PROPN
hassl-3225	354	15	,	,	PUNCT
hassl-3225	354	16	a.	a.	NOUN
hassl-3225	354	17	(	(	PUNCT
hassl-3225	354	18	2016	2016	NUM
hassl-3225	354	19	)	)	PUNCT
hassl-3225	354	20	.	.	PUNCT
hassl-3225	355	1	forensic	forensic	ADJ
hassl-3225	355	2	accounting	accounting	NOUN
hassl-3225	355	3	education	education	NOUN
hassl-3225	355	4	and	and	CCONJ
hassl-3225	355	5	practice	practice	NOUN
hassl-3225	355	6	:	:	PUNCT
hassl-3225	355	7	insights	insight	NOUN
hassl-3225	355	8	from	from	ADP
hassl-3225	355	9	china	china	PROPN
hassl-3225	355	10	.	.	PUNCT
hassl-3225	356	1	journal	journal	PROPN
hassl-3225	356	2	of	of	ADP
hassl-3225	356	3	forensic	forensic	ADJ
hassl-3225	356	4	&	&	CCONJ
hassl-3225	356	5	investigative	investigative	ADJ
hassl-3225	356	6	accounting	accounting	NOUN
hassl-3225	356	7	,	,	PUNCT
hassl-3225	356	8	8(1	8(1	NOUN
hassl-3225	356	9	)	)	PUNCT
hassl-3225	356	10	,	,	PUNCT
hassl-3225	356	11	106	106	NUM
hassl-3225	356	12	-	-	SYM
hassl-3225	356	13	119	119	NUM
hassl-3225	356	14	.	.	PUNCT
hassl-3225	357	1	shanikat	shanikat	PROPN
hassl-3225	357	2	,	,	PUNCT
hassl-3225	357	3	m.	m.	NOUN
hassl-3225	357	4	,	,	PUNCT
hassl-3225	357	5	&	&	CCONJ
hassl-3225	357	6	khan	khan	PROPN
hassl-3225	357	7	,	,	PUNCT
hassl-3225	357	8	a.	a.	NOUN
hassl-3225	357	9	(	(	PUNCT
hassl-3225	357	10	2013	2013	NUM
hassl-3225	357	11	)	)	PUNCT
hassl-3225	357	12	.	.	PUNCT
hassl-3225	358	1	culture	culture	NOUN
hassl-3225	358	2	-	-	PUNCT
hassl-3225	358	3	specific	specific	ADJ
hassl-3225	358	4	forensic	forensic	ADJ
hassl-3225	358	5	accounting	accounting	NOUN
hassl-3225	358	6	conceptual	conceptual	ADJ
hassl-3225	358	7	framework	framework	NOUN
hassl-3225	358	8	:	:	PUNCT
hassl-3225	358	9	a	a	DET
hassl-3225	358	10	skills	skill	NOUN
hassl-3225	358	11	set	set	VERB
hassl-3225	358	12	theoretical	theoretical	ADJ
hassl-3225	358	13	analysis	analysis	NOUN
hassl-3225	358	14	.	.	PUNCT
hassl-3225	359	1	international	international	ADJ
hassl-3225	359	2	journal	journal	NOUN
hassl-3225	359	3	of	of	ADP
hassl-3225	359	4	business	business	NOUN
hassl-3225	359	5	and	and	CCONJ
hassl-3225	359	6	management	management	NOUN
hassl-3225	359	7	,	,	PUNCT
hassl-3225	359	8	8(15	8(15	NUM
hassl-3225	359	9	)	)	PUNCT
hassl-3225	359	10	,	,	PUNCT
hassl-3225	359	11	112	112	NUM
hassl-3225	359	12	-	-	SYM
hassl-3225	359	13	123	123	NUM
hassl-3225	359	14	.	.	PUNCT
hassl-3225	360	1	https://doi.org/10.5539/ijbm.v8n15p112	https://doi.org/10.5539/ijbm.v8n15p112	PROPN
hassl-3225	360	2	shkeer	shkeer	PROPN
hassl-3225	360	3	,	,	PUNCT
hassl-3225	360	4	a.	a.	PROPN
hassl-3225	360	5	s.	s.	PROPN
hassl-3225	360	6	,	,	PUNCT
hassl-3225	360	7	&	&	CCONJ
hassl-3225	360	8	awang	awang	PROPN
hassl-3225	360	9	,	,	PUNCT
hassl-3225	360	10	z.	z.	PROPN
hassl-3225	360	11	(	(	PUNCT
hassl-3225	360	12	2019	2019	NUM
hassl-3225	360	13	)	)	PUNCT
hassl-3225	360	14	.	.	PUNCT
hassl-3225	361	1	exploring	explore	VERB
hassl-3225	361	2	the	the	DET
hassl-3225	361	3	items	item	NOUN
hassl-3225	361	4	for	for	ADP
hassl-3225	361	5	measuring	measure	VERB
hassl-3225	361	6	the	the	DET
hassl-3225	361	7	marketing	marketing	NOUN
hassl-3225	361	8	information	information	NOUN
hassl-3225	361	9	system	system	NOUN
hassl-3225	361	10	construct	construct	VERB
hassl-3225	361	11	:	:	PUNCT
hassl-3225	361	12	an	an	DET
hassl-3225	361	13	exploratory	exploratory	ADJ
hassl-3225	361	14	factor	factor	NOUN
hassl-3225	361	15	analysis	analysis	NOUN
hassl-3225	361	16	.	.	PUNCT
hassl-3225	362	1	international	international	ADJ
hassl-3225	362	2	review	review	NOUN
hassl-3225	362	3	of	of	ADP
hassl-3225	362	4	management	management	NOUN
hassl-3225	362	5	and	and	CCONJ
hassl-3225	362	6	marketing	marketing	NOUN
hassl-3225	362	7	,	,	PUNCT
hassl-3225	362	8	9(6	9(6	NUM
hassl-3225	362	9	)	)	PUNCT
hassl-3225	362	10	,	,	PUNCT
hassl-3225	362	11	87	87	NUM
hassl-3225	362	12	-	-	SYM
hassl-3225	362	13	97	97	NUM
hassl-3225	362	14	.	.	PUNCT
hassl-3225	363	1	sinaga	sinaga	NOUN
hassl-3225	363	2	,	,	PUNCT
hassl-3225	363	3	o.	o.	PROPN
hassl-3225	363	4	,	,	PUNCT
hassl-3225	363	5	roespinoedji	roespinoedji	PROPN
hassl-3225	363	6	,	,	PUNCT
hassl-3225	363	7	d.	d.	PROPN
hassl-3225	363	8	,	,	PUNCT
hassl-3225	363	9	saudi	saudi	PROPN
hassl-3225	363	10	,	,	PUNCT
hassl-3225	363	11	m.	m.	NOUN
hassl-3225	363	12	h.	h.	PROPN
hassl-3225	363	13	m.	m.	PROPN
hassl-3225	363	14	,	,	PUNCT
hassl-3225	363	15	&	&	CCONJ
hassl-3225	363	16	ghani	ghani	PROPN
hassl-3225	363	17	,	,	PUNCT
hassl-3225	363	18	e.	e.	PROPN
hassl-3225	363	19	k.	k.	PROPN
hassl-3225	363	20	(	(	PUNCT
hassl-3225	363	21	2019	2019	NUM
hassl-3225	363	22	)	)	PUNCT
hassl-3225	363	23	.	.	PUNCT
hassl-3225	364	1	the	the	DET
hassl-3225	364	2	role	role	NOUN
hassl-3225	364	3	of	of	ADP
hassl-3225	364	4	management	management	NOUN
hassl-3225	364	5	accounting	accounting	NOUN
hassl-3225	364	6	systems	system	NOUN
hassl-3225	364	7	,	,	PUNCT
hassl-3225	364	8	energy	energy	NOUN
hassl-3225	364	9	efficiency	efficiency	NOUN
hassl-3225	364	10	and	and	CCONJ
hassl-3225	364	11	organizational	organizational	ADJ
hassl-3225	364	12	innovation	innovation	NOUN
hassl-3225	364	13	in	in	ADP
hassl-3225	364	14	driving	drive	VERB
hassl-3225	364	15	competitive	competitive	ADJ
hassl-3225	364	16	advantage	advantage	NOUN
hassl-3225	364	17	and	and	CCONJ
hassl-3225	364	18	firm	firm	ADJ
hassl-3225	364	19	performance	performance	NOUN
hassl-3225	364	20	.	.	PUNCT
hassl-3225	365	1	international	international	ADJ
hassl-3225	365	2	journal	journal	PROPN
hassl-3225	365	3	of	of	ADP
hassl-3225	365	4	energy	energy	NOUN
hassl-3225	365	5	economics	economic	NOUN
hassl-3225	365	6	and	and	CCONJ
hassl-3225	365	7	policy	policy	NOUN
hassl-3225	365	8	,	,	PUNCT
hassl-3225	365	9	9(3	9(3	NUM
hassl-3225	365	10	)	)	PUNCT
hassl-3225	365	11	,	,	PUNCT
hassl-3225	365	12	395	395	NUM
hassl-3225	365	13	-	-	SYM
hassl-3225	365	14	402	402	NUM
hassl-3225	365	15	.	.	PUNCT
hassl-3225	366	1	thottoli	thottoli	PROPN
hassl-3225	366	2	,	,	PUNCT
hassl-3225	366	3	m.	m.	NOUN
hassl-3225	366	4	m.	m.	NOUN
hassl-3225	366	5	,	,	PUNCT
hassl-3225	366	6	thomas	thomas	PROPN
hassl-3225	366	7	,	,	PUNCT
hassl-3225	366	8	k.	k.	PROPN
hassl-3225	366	9	,	,	PUNCT
hassl-3225	366	10	&	&	CCONJ
hassl-3225	366	11	ahmed	ahmed	PROPN
hassl-3225	366	12	,	,	PUNCT
hassl-3225	366	13	e.	e.	PROPN
hassl-3225	366	14	r.	r.	PROPN
hassl-3225	366	15	(	(	PUNCT
hassl-3225	366	16	2019	2019	NUM
hassl-3225	366	17	)	)	PUNCT
hassl-3225	366	18	.	.	PUNCT
hassl-3225	367	1	qualitative	qualitative	ADJ
hassl-3225	367	2	analysis	analysis	NOUN
hassl-3225	367	3	on	on	ADP
hassl-3225	367	4	information	information	NOUN
hassl-3225	367	5	communication	communication	NOUN
hassl-3225	367	6	technology	technology	NOUN
hassl-3225	367	7	and	and	CCONJ
hassl-3225	367	8	auditing	auditing	NOUN
hassl-3225	367	9	practices	practice	NOUN
hassl-3225	367	10	of	of	ADP
hassl-3225	367	11	accounting	accounting	NOUN
hassl-3225	367	12	professionals	professional	NOUN
hassl-3225	367	13	.	.	PUNCT
hassl-3225	368	1	journal	journal	PROPN
hassl-3225	368	2	of	of	ADP
hassl-3225	368	3	information	information	NOUN
hassl-3225	368	4	and	and	CCONJ
hassl-3225	368	5	computational	computational	ADJ
hassl-3225	368	6	science	science	NOUN
hassl-3225	368	7	,	,	PUNCT
hassl-3225	368	8	9(9	9(9	NUM
hassl-3225	368	9	)	)	PUNCT
hassl-3225	368	10	,	,	PUNCT
hassl-3225	368	11	529	529	NUM
hassl-3225	368	12	-	-	SYM
hassl-3225	368	13	537	537	NUM
hassl-3225	368	14	.	.	PUNCT
hassl-3225	369	1	views	view	NOUN
hassl-3225	369	2	and	and	CCONJ
hassl-3225	369	3	opinions	opinion	NOUN
hassl-3225	369	4	expressed	express	VERB
hassl-3225	369	5	in	in	ADP
hassl-3225	369	6	this	this	DET
hassl-3225	369	7	article	article	NOUN
hassl-3225	369	8	are	be	AUX
hassl-3225	369	9	the	the	DET
hassl-3225	369	10	views	view	NOUN
hassl-3225	369	11	and	and	CCONJ
hassl-3225	369	12	opinions	opinion	NOUN
hassl-3225	369	13	of	of	ADP
hassl-3225	369	14	the	the	DET
hassl-3225	369	15	author(s	author(s	NOUN
hassl-3225	369	16	)	)	PUNCT
hassl-3225	369	17	,	,	PUNCT
hassl-3225	369	18	humanities	humanity	NOUN
hassl-3225	369	19	and	and	CCONJ
hassl-3225	369	20	social	social	ADJ
hassl-3225	369	21	sciences	science	NOUN
hassl-3225	369	22	letters	letter	NOUN
hassl-3225	369	23	shall	shall	AUX
hassl-3225	369	24	not	not	PART
hassl-3225	369	25	be	be	AUX
hassl-3225	369	26	responsible	responsible	ADJ
hassl-3225	369	27	or	or	CCONJ
hassl-3225	369	28	answerable	answerable	ADJ
hassl-3225	369	29	for	for	ADP
hassl-3225	369	30	any	any	DET
hassl-3225	369	31	loss	loss	NOUN
hassl-3225	369	32	,	,	PUNCT
hassl-3225	369	33	damage	damage	NOUN
hassl-3225	369	34	or	or	CCONJ
hassl-3225	369	35	liability	liability	NOUN
hassl-3225	369	36	etc	etc	X
hassl-3225	369	37	.	.	X
hassl-3225	370	1	caused	cause	VERB
hassl-3225	370	2	in	in	ADP
hassl-3225	370	3	relation	relation	NOUN
hassl-3225	370	4	to	to	PART
hassl-3225	370	5	/	/	PUNCT
hassl-3225	370	6	arising	arise	VERB
hassl-3225	370	7	out	out	ADP
hassl-3225	370	8	of	of	ADP
hassl-3225	370	9	the	the	DET
hassl-3225	370	10	use	use	NOUN
hassl-3225	370	11	of	of	ADP
hassl-3225	370	12	the	the	DET
hassl-3225	370	13	content	content	NOUN
hassl-3225	370	14	.	.	PUNCT
hassl-3225	371	1	https://doi.org/10.5539/ijbm.v8n15p112	https://doi.org/10.5539/ijbm.v8n15p112	ADJ