id	sid	tid	token	lemma	pos
hassl-4518	1	1	1466	1466	NUM
hassl-4518	1	2	©	©	PROPN
hassl-4518	1	3	2025	2025	NUM
hassl-4518	1	4	conscientia	conscientia	PROPN
hassl-4518	1	5	beam	beam	PROPN
hassl-4518	1	6	.	.	PUNCT
hassl-4518	2	1	all	all	DET
hassl-4518	2	2	rights	right	NOUN
hassl-4518	2	3	reserved	reserve	VERB
hassl-4518	2	4	.	.	PUNCT
hassl-4518	3	1	forensic	forensic	ADJ
hassl-4518	3	2	accounting	accounting	NOUN
hassl-4518	3	3	services	service	NOUN
hassl-4518	3	4	and	and	CCONJ
hassl-4518	3	5	ethical	ethical	ADJ
hassl-4518	3	6	financial	financial	ADJ
hassl-4518	3	7	practice	practice	NOUN
hassl-4518	3	8	in	in	ADP
hassl-4518	3	9	nepalese	nepalese	ADJ
hassl-4518	3	10	organizations	organization	NOUN
hassl-4518	3	11	arjun	arjun	PROPN
hassl-4518	3	12	kumar	kumar	PROPN
hassl-4518	3	13	niroula1	niroula1	PROPN
hassl-4518	3	14	oyyappan	oyyappan	PROPN
hassl-4518	3	15	duraipandi2	duraipandi2	PROPN
hassl-4518	3	16	sateesh	sateesh	PROPN
hassl-4518	3	17	kumar	kumar	PROPN
hassl-4518	3	18	ojha3	ojha3	PROPN
hassl-4518	3	19	padam	padam	PROPN
hassl-4518	3	20	bahadur	bahadur	PROPN
hassl-4518	3	21	lama4	lama4	PROPN
hassl-4518	4	1	+	+	PROPN
hassl-4518	4	2	ganesh	ganesh	PROPN
hassl-4518	4	3	datt	datt	PROPN
hassl-4518	5	1	pant5	pant5	PROPN
hassl-4518	6	1	1,3,5lincoln	1,3,5lincoln	NUM
hassl-4518	6	2	university	university	NOUN
hassl-4518	6	3	college	college	NOUN
hassl-4518	6	4	,	,	PUNCT
hassl-4518	6	5	malaysia	malaysia	PROPN
hassl-4518	6	6	.	.	PUNCT
hassl-4518	7	1	1email	1email	NUM
hassl-4518	7	2	:	:	PUNCT
hassl-4518	7	3	arjun.niroula@smc.tu.edu.np	arjun.niroula@smc.tu.edu.np	PROPN
hassl-4518	7	4	3email	3email	NUM
hassl-4518	7	5	:	:	PUNCT
hassl-4518	7	6	drsateesh@lincoln.edu.my	drsateesh@lincoln.edu.my	PROPN
hassl-4518	7	7	5email	5email	NUM
hassl-4518	7	8	:	:	PUNCT
hassl-4518	7	9	ganesh.pant@smc.tu.edu.np	ganesh.pant@smc.tu.edu.np	PROPN
hassl-4518	7	10	1,4,5saraswati	1,4,5saraswati	NUM
hassl-4518	7	11	multiple	multiple	ADJ
hassl-4518	7	12	campus	campus	NOUN
hassl-4518	7	13	,	,	PUNCT
hassl-4518	7	14	tribhuvan	tribhuvan	PROPN
hassl-4518	7	15	university	university	PROPN
hassl-4518	7	16	,	,	PUNCT
hassl-4518	7	17	nepal	nepal	ADJ
hassl-4518	7	18	.	.	PUNCT
hassl-4518	8	1	4email	4email	X
hassl-4518	8	2	:	:	PUNCT
hassl-4518	8	3	padam.lama@smc.tu.edu.np	padam.lama@smc.tu.edu.np	PROPN
hassl-4518	8	4	2faculty	2faculty	NUM
hassl-4518	8	5	of	of	ADP
hassl-4518	8	6	business	business	NOUN
hassl-4518	8	7	and	and	CCONJ
hassl-4518	8	8	accountancy	accountancy	NOUN
hassl-4518	8	9	,	,	PUNCT
hassl-4518	8	10	lincoln	lincoln	PROPN
hassl-4518	8	11	university	university	PROPN
hassl-4518	8	12	college	college	PROPN
hassl-4518	8	13	,	,	PUNCT
hassl-4518	8	14	malaysia	malaysia	PROPN
hassl-4518	8	15	.	.	PUNCT
hassl-4518	9	1	2email	2email	NUM
hassl-4518	9	2	:	:	PUNCT
hassl-4518	9	3	oyyappan@lincoln.edu.my	oyyappan@lincoln.edu.my	ADJ
hassl-4518	9	4	(	(	PUNCT
hassl-4518	9	5	+	+	NUM
hassl-4518	9	6	corresponding	correspond	VERB
hassl-4518	9	7	author	author	NOUN
hassl-4518	9	8	)	)	PUNCT
hassl-4518	9	9	abstract	abstract	ADJ
hassl-4518	9	10	article	article	NOUN
hassl-4518	9	11	history	history	NOUN
hassl-4518	9	12	received	receive	VERB
hassl-4518	9	13	:	:	PUNCT
hassl-4518	9	14	24	24	NUM
hassl-4518	9	15	april	april	PROPN
hassl-4518	9	16	2025	2025	NUM
hassl-4518	9	17	revised	revise	VERB
hassl-4518	9	18	:	:	PUNCT
hassl-4518	9	19	26	26	NUM
hassl-4518	9	20	september	september	PROPN
hassl-4518	9	21	2025	2025	NUM
hassl-4518	9	22	accepted	accept	VERB
hassl-4518	9	23	:	:	PUNCT
hassl-4518	9	24	20	20	NUM
hassl-4518	9	25	october	october	NOUN
hassl-4518	9	26	2025	2025	NUM
hassl-4518	9	27	published	publish	VERB
hassl-4518	9	28	:	:	PUNCT
hassl-4518	9	29	11	11	NUM
hassl-4518	9	30	november	november	NOUN
hassl-4518	9	31	2025	2025	NUM
hassl-4518	9	32	keywords	keyword	NOUN
hassl-4518	9	33	ethical	ethical	ADJ
hassl-4518	9	34	awareness	awareness	NOUN
hassl-4518	9	35	ethical	ethical	ADJ
hassl-4518	9	36	financial	financial	ADJ
hassl-4518	9	37	practice	practice	NOUN
hassl-4518	9	38	forensic	forensic	ADJ
hassl-4518	9	39	accounting	accounting	NOUN
hassl-4518	9	40	forensic	forensic	ADJ
hassl-4518	9	41	data	datum	NOUN
hassl-4518	9	42	analysis	analysis	NOUN
hassl-4518	9	43	litigation	litigation	NOUN
hassl-4518	9	44	support	support	NOUN
hassl-4518	9	45	.	.	PUNCT
hassl-4518	10	1	the	the	DET
hassl-4518	10	2	purpose	purpose	NOUN
hassl-4518	10	3	of	of	ADP
hassl-4518	10	4	this	this	DET
hassl-4518	10	5	study	study	NOUN
hassl-4518	10	6	is	be	AUX
hassl-4518	10	7	to	to	PART
hassl-4518	10	8	investigate	investigate	VERB
hassl-4518	10	9	the	the	DET
hassl-4518	10	10	impact	impact	NOUN
hassl-4518	10	11	of	of	ADP
hassl-4518	10	12	forensic	forensic	ADJ
hassl-4518	10	13	accounting	accounting	NOUN
hassl-4518	10	14	on	on	ADP
hassl-4518	10	15	the	the	DET
hassl-4518	10	16	ethical	ethical	ADJ
hassl-4518	10	17	financial	financial	ADJ
hassl-4518	10	18	practices	practice	NOUN
hassl-4518	10	19	of	of	ADP
hassl-4518	10	20	nepalese	nepalese	ADJ
hassl-4518	10	21	organizations	organization	NOUN
hassl-4518	10	22	.	.	PUNCT
hassl-4518	11	1	the	the	DET
hassl-4518	11	2	predictor	predictor	NOUN
hassl-4518	11	3	variables	variable	NOUN
hassl-4518	11	4	are	be	AUX
hassl-4518	11	5	litigation	litigation	NOUN
hassl-4518	11	6	support	support	NOUN
hassl-4518	11	7	services	service	NOUN
hassl-4518	11	8	,	,	PUNCT
hassl-4518	11	9	forensic	forensic	ADJ
hassl-4518	11	10	data	datum	NOUN
hassl-4518	11	11	analysis	analysis	NOUN
hassl-4518	11	12	,	,	PUNCT
hassl-4518	11	13	and	and	CCONJ
hassl-4518	11	14	ethical	ethical	ADJ
hassl-4518	11	15	awareness	awareness	NOUN
hassl-4518	11	16	,	,	PUNCT
hassl-4518	11	17	while	while	SCONJ
hassl-4518	11	18	the	the	DET
hassl-4518	11	19	outcome	outcome	NOUN
hassl-4518	11	20	variable	variable	NOUN
hassl-4518	11	21	of	of	ADP
hassl-4518	11	22	the	the	DET
hassl-4518	11	23	study	study	NOUN
hassl-4518	11	24	is	be	AUX
hassl-4518	11	25	ethical	ethical	ADJ
hassl-4518	11	26	financial	financial	ADJ
hassl-4518	11	27	practices	practice	NOUN
hassl-4518	11	28	.	.	PUNCT
hassl-4518	12	1	this	this	DET
hassl-4518	12	2	research	research	NOUN
hassl-4518	12	3	employed	employ	VERB
hassl-4518	12	4	a	a	DET
hassl-4518	12	5	descriptive	descriptive	ADJ
hassl-4518	12	6	and	and	CCONJ
hassl-4518	12	7	causal	causal	ADJ
hassl-4518	12	8	relational	relational	ADJ
hassl-4518	12	9	research	research	NOUN
hassl-4518	12	10	design	design	NOUN
hassl-4518	12	11	to	to	PART
hassl-4518	12	12	test	test	VERB
hassl-4518	12	13	the	the	DET
hassl-4518	12	14	hypotheses	hypothesis	NOUN
hassl-4518	12	15	.	.	PUNCT
hassl-4518	13	1	the	the	DET
hassl-4518	13	2	population	population	NOUN
hassl-4518	13	3	of	of	ADP
hassl-4518	13	4	the	the	DET
hassl-4518	13	5	study	study	NOUN
hassl-4518	13	6	consisted	consist	VERB
hassl-4518	13	7	of	of	ADP
hassl-4518	13	8	respondents	respondent	NOUN
hassl-4518	13	9	from	from	ADP
hassl-4518	13	10	the	the	DET
hassl-4518	13	11	financial	financial	ADJ
hassl-4518	13	12	sector	sector	NOUN
hassl-4518	13	13	in	in	ADP
hassl-4518	13	14	kathmandu	kathmandu	NOUN
hassl-4518	13	15	.	.	PUNCT
hassl-4518	14	1	a	a	DET
hassl-4518	14	2	total	total	NOUN
hassl-4518	14	3	of	of	ADP
hassl-4518	14	4	434	434	NUM
hassl-4518	14	5	structured	structured	ADJ
hassl-4518	14	6	questionnaires	questionnaire	NOUN
hassl-4518	14	7	were	be	AUX
hassl-4518	14	8	distributed	distribute	VERB
hassl-4518	14	9	as	as	ADP
hassl-4518	14	10	the	the	DET
hassl-4518	14	11	primary	primary	ADJ
hassl-4518	14	12	data	datum	NOUN
hassl-4518	14	13	source	source	NOUN
hassl-4518	14	14	,	,	PUNCT
hassl-4518	14	15	and	and	CCONJ
hassl-4518	14	16	276	276	NUM
hassl-4518	14	17	(	(	PUNCT
hassl-4518	14	18	63.59	63.59	NUM
hassl-4518	14	19	percent	percent	NOUN
hassl-4518	14	20	)	)	PUNCT
hassl-4518	14	21	useful	useful	ADJ
hassl-4518	14	22	responses	response	NOUN
hassl-4518	14	23	were	be	AUX
hassl-4518	14	24	received	receive	VERB
hassl-4518	14	25	.	.	PUNCT
hassl-4518	15	1	the	the	DET
hassl-4518	15	2	research	research	NOUN
hassl-4518	15	3	adopted	adopt	VERB
hassl-4518	15	4	a	a	DET
hassl-4518	15	5	purposive	purposive	ADJ
hassl-4518	15	6	sampling	sampling	NOUN
hassl-4518	15	7	technique	technique	NOUN
hassl-4518	15	8	for	for	ADP
hassl-4518	15	9	crosssectional	crosssectional	ADJ
hassl-4518	15	10	data	datum	NOUN
hassl-4518	15	11	collection	collection	NOUN
hassl-4518	15	12	.	.	PUNCT
hassl-4518	16	1	the	the	DET
hassl-4518	16	2	study	study	NOUN
hassl-4518	16	3	utilized	utilize	VERB
hassl-4518	16	4	descriptive	descriptive	ADJ
hassl-4518	16	5	statistics	statistic	NOUN
hassl-4518	16	6	,	,	PUNCT
hassl-4518	16	7	correlation	correlation	NOUN
hassl-4518	16	8	,	,	PUNCT
hassl-4518	16	9	and	and	CCONJ
hassl-4518	16	10	regression	regression	VERB
hassl-4518	16	11	analysis	analysis	NOUN
hassl-4518	16	12	,	,	PUNCT
hassl-4518	16	13	including	include	VERB
hassl-4518	16	14	cronbach	cronbach	PROPN
hassl-4518	16	15	’s	’s	PART
hassl-4518	16	16	alpha	alpha	NOUN
hassl-4518	16	17	,	,	PUNCT
hassl-4518	16	18	for	for	ADP
hassl-4518	16	19	data	datum	NOUN
hassl-4518	16	20	analysis	analysis	NOUN
hassl-4518	16	21	.	.	PUNCT
hassl-4518	17	1	the	the	DET
hassl-4518	17	2	findings	finding	NOUN
hassl-4518	17	3	revealed	reveal	VERB
hassl-4518	17	4	a	a	DET
hassl-4518	17	5	positive	positive	ADJ
hassl-4518	17	6	association	association	NOUN
hassl-4518	17	7	between	between	ADP
hassl-4518	17	8	litigation	litigation	NOUN
hassl-4518	17	9	support	support	NOUN
hassl-4518	17	10	services	service	NOUN
hassl-4518	17	11	and	and	CCONJ
hassl-4518	17	12	ethical	ethical	ADJ
hassl-4518	17	13	financial	financial	ADJ
hassl-4518	17	14	practices	practice	NOUN
hassl-4518	17	15	(	(	PUNCT
hassl-4518	17	16	r	r	NOUN
hassl-4518	17	17	=	=	SYM
hassl-4518	17	18	0.501	0.501	NUM
hassl-4518	17	19	,	,	PUNCT
hassl-4518	17	20	p	p	X
hassl-4518	17	21	<	<	X
hassl-4518	17	22	0.05	0.05	NUM
hassl-4518	17	23	)	)	PUNCT
hassl-4518	17	24	.	.	PUNCT
hassl-4518	18	1	similarly	similarly	ADV
hassl-4518	18	2	,	,	PUNCT
hassl-4518	18	3	a	a	DET
hassl-4518	18	4	strong	strong	ADJ
hassl-4518	18	5	positive	positive	ADJ
hassl-4518	18	6	and	and	CCONJ
hassl-4518	18	7	significant	significant	ADJ
hassl-4518	18	8	relationship	relationship	NOUN
hassl-4518	18	9	was	be	AUX
hassl-4518	18	10	found	find	VERB
hassl-4518	18	11	between	between	ADP
hassl-4518	18	12	forensic	forensic	ADJ
hassl-4518	18	13	data	datum	NOUN
hassl-4518	18	14	analysis	analysis	NOUN
hassl-4518	18	15	and	and	CCONJ
hassl-4518	18	16	ethical	ethical	ADJ
hassl-4518	18	17	financial	financial	ADJ
hassl-4518	18	18	practices	practice	NOUN
hassl-4518	18	19	(	(	PUNCT
hassl-4518	18	20	r	r	NOUN
hassl-4518	18	21	=	=	NOUN
hassl-4518	18	22	0.704	0.704	NUM
hassl-4518	18	23	,	,	PUNCT
hassl-4518	18	24	p	p	X
hassl-4518	18	25	<	<	X
hassl-4518	18	26	0.05	0.05	NUM
hassl-4518	18	27	)	)	PUNCT
hassl-4518	18	28	.	.	PUNCT
hassl-4518	19	1	additionally	additionally	ADV
hassl-4518	19	2	,	,	PUNCT
hassl-4518	19	3	a	a	DET
hassl-4518	19	4	strong	strong	ADJ
hassl-4518	19	5	positive	positive	ADJ
hassl-4518	19	6	association	association	NOUN
hassl-4518	19	7	was	be	AUX
hassl-4518	19	8	identified	identify	VERB
hassl-4518	19	9	between	between	ADP
hassl-4518	19	10	ethical	ethical	ADJ
hassl-4518	19	11	awareness	awareness	NOUN
hassl-4518	19	12	and	and	CCONJ
hassl-4518	19	13	ethical	ethical	ADJ
hassl-4518	19	14	financial	financial	ADJ
hassl-4518	19	15	practices	practice	NOUN
hassl-4518	19	16	(	(	PUNCT
hassl-4518	19	17	r	r	NOUN
hassl-4518	19	18	=	=	PUNCT
hassl-4518	19	19	0.611	0.611	NUM
hassl-4518	19	20	,	,	PUNCT
hassl-4518	19	21	p	p	X
hassl-4518	19	22	<	<	X
hassl-4518	19	23	0.05	0.05	NUM
hassl-4518	19	24	)	)	PUNCT
hassl-4518	19	25	.	.	PUNCT
hassl-4518	20	1	the	the	DET
hassl-4518	20	2	results	result	NOUN
hassl-4518	20	3	of	of	ADP
hassl-4518	20	4	this	this	DET
hassl-4518	20	5	study	study	NOUN
hassl-4518	20	6	can	can	AUX
hassl-4518	20	7	contribute	contribute	VERB
hassl-4518	20	8	to	to	ADP
hassl-4518	20	9	existing	exist	VERB
hassl-4518	20	10	literature	literature	NOUN
hassl-4518	20	11	and	and	CCONJ
hassl-4518	20	12	serve	serve	VERB
hassl-4518	20	13	as	as	ADP
hassl-4518	20	14	evidence	evidence	NOUN
hassl-4518	20	15	for	for	ADP
hassl-4518	20	16	organizations	organization	NOUN
hassl-4518	20	17	,	,	PUNCT
hassl-4518	20	18	professionals	professional	NOUN
hassl-4518	20	19	,	,	PUNCT
hassl-4518	20	20	policymakers	policymaker	NOUN
hassl-4518	20	21	,	,	PUNCT
hassl-4518	20	22	practitioners	practitioner	NOUN
hassl-4518	20	23	,	,	PUNCT
hassl-4518	20	24	and	and	CCONJ
hassl-4518	20	25	other	other	ADJ
hassl-4518	20	26	stakeholders	stakeholder	NOUN
hassl-4518	20	27	.	.	PUNCT
hassl-4518	21	1	contribution	contribution	NOUN
hassl-4518	21	2	/	/	SYM
hassl-4518	21	3	originality	originality	NOUN
hassl-4518	21	4	:	:	PUNCT
hassl-4518	21	5	the	the	DET
hassl-4518	21	6	recent	recent	ADJ
hassl-4518	21	7	study	study	NOUN
hassl-4518	21	8	enhances	enhance	VERB
hassl-4518	21	9	the	the	DET
hassl-4518	21	10	existing	exist	VERB
hassl-4518	21	11	literature	literature	NOUN
hassl-4518	21	12	by	by	ADP
hassl-4518	21	13	examining	examine	VERB
hassl-4518	21	14	forensic	forensic	ADJ
hassl-4518	21	15	accounting	accounting	NOUN
hassl-4518	21	16	for	for	ADP
hassl-4518	21	17	adopting	adopt	VERB
hassl-4518	21	18	ethical	ethical	ADJ
hassl-4518	21	19	financial	financial	ADJ
hassl-4518	21	20	practices	practice	NOUN
hassl-4518	21	21	,	,	PUNCT
hassl-4518	21	22	deriving	derive	VERB
hassl-4518	21	23	evidence	evidence	NOUN
hassl-4518	21	24	from	from	ADP
hassl-4518	21	25	nepal	nepal	NOUN
hassl-4518	21	26	that	that	PRON
hassl-4518	21	27	serves	serve	VERB
hassl-4518	21	28	as	as	ADP
hassl-4518	21	29	a	a	DET
hassl-4518	21	30	framework	framework	NOUN
hassl-4518	21	31	and	and	CCONJ
hassl-4518	21	32	baseline	baseline	VERB
hassl-4518	21	33	for	for	ADP
hassl-4518	21	34	identifying	identify	VERB
hassl-4518	21	35	sources	source	NOUN
hassl-4518	21	36	of	of	ADP
hassl-4518	21	37	unethical	unethical	ADJ
hassl-4518	21	38	and	and	CCONJ
hassl-4518	21	39	non	non	ADJ
hassl-4518	21	40	-	-	ADJ
hassl-4518	21	41	transparent	transparent	ADJ
hassl-4518	21	42	financial	financial	ADJ
hassl-4518	21	43	practices	practice	NOUN
hassl-4518	21	44	.	.	PUNCT
hassl-4518	22	1	1	1	X
hassl-4518	22	2	.	.	X
hassl-4518	22	3	introduction	introduction	NOUN
hassl-4518	22	4	ethical	ethical	ADJ
hassl-4518	22	5	financial	financial	ADJ
hassl-4518	22	6	practice	practice	NOUN
hassl-4518	22	7	is	be	AUX
hassl-4518	22	8	a	a	DET
hassl-4518	22	9	vital	vital	ADJ
hassl-4518	22	10	aspect	aspect	NOUN
hassl-4518	22	11	of	of	ADP
hassl-4518	22	12	corporate	corporate	ADJ
hassl-4518	22	13	business	business	NOUN
hassl-4518	22	14	practices	practice	NOUN
hassl-4518	22	15	that	that	PRON
hassl-4518	22	16	promote	promote	VERB
hassl-4518	22	17	a	a	DET
hassl-4518	22	18	positive	positive	ADJ
hassl-4518	22	19	reputation	reputation	NOUN
hassl-4518	22	20	in	in	ADP
hassl-4518	22	21	the	the	DET
hassl-4518	22	22	trade	trade	NOUN
hassl-4518	22	23	sector	sector	NOUN
hassl-4518	22	24	.	.	PUNCT
hassl-4518	23	1	a	a	DET
hassl-4518	23	2	crucial	crucial	ADJ
hassl-4518	23	3	basis	basis	NOUN
hassl-4518	23	4	for	for	ADP
hassl-4518	23	5	the	the	DET
hassl-4518	23	6	ongoing	ongoing	ADJ
hassl-4518	23	7	viability	viability	NOUN
hassl-4518	23	8	of	of	ADP
hassl-4518	23	9	a	a	DET
hassl-4518	23	10	corporation	corporation	NOUN
hassl-4518	23	11	is	be	AUX
hassl-4518	23	12	the	the	DET
hassl-4518	23	13	adoption	adoption	NOUN
hassl-4518	23	14	of	of	ADP
hassl-4518	23	15	acceptable	acceptable	ADJ
hassl-4518	23	16	and	and	CCONJ
hassl-4518	23	17	ethical	ethical	ADJ
hassl-4518	23	18	financial	financial	ADJ
hassl-4518	23	19	procedures	procedure	NOUN
hassl-4518	23	20	.	.	PUNCT
hassl-4518	24	1	therefore	therefore	ADV
hassl-4518	24	2	,	,	PUNCT
hassl-4518	24	3	the	the	DET
hassl-4518	24	4	organization	organization	NOUN
hassl-4518	24	5	,	,	PUNCT
hassl-4518	24	6	as	as	ADP
hassl-4518	24	7	a	a	DET
hassl-4518	24	8	responsible	responsible	ADJ
hassl-4518	24	9	citizen	citizen	NOUN
hassl-4518	24	10	of	of	ADP
hassl-4518	24	11	the	the	DET
hassl-4518	24	12	state	state	NOUN
hassl-4518	24	13	,	,	PUNCT
hassl-4518	24	14	needs	need	VERB
hassl-4518	24	15	to	to	PART
hassl-4518	24	16	offer	offer	VERB
hassl-4518	24	17	transparent	transparent	ADJ
hassl-4518	24	18	services	service	NOUN
hassl-4518	24	19	following	follow	VERB
hassl-4518	24	20	the	the	DET
hassl-4518	24	21	standard	standard	ADJ
hassl-4518	24	22	norms	norm	NOUN
hassl-4518	24	23	of	of	ADP
hassl-4518	24	24	forensic	forensic	ADJ
hassl-4518	24	25	accounting	accounting	NOUN
hassl-4518	24	26	practices	practice	NOUN
hassl-4518	24	27	.	.	PUNCT
hassl-4518	25	1	in	in	ADP
hassl-4518	25	2	recent	recent	ADJ
hassl-4518	25	3	times	time	NOUN
hassl-4518	25	4	,	,	PUNCT
hassl-4518	25	5	tax	tax	NOUN
hassl-4518	25	6	evasion	evasion	NOUN
hassl-4518	25	7	,	,	PUNCT
hassl-4518	25	8	window	window	NOUN
hassl-4518	25	9	-	-	PUNCT
hassl-4518	25	10	dressing	dress	VERB
hassl-4518	25	11	accounting	accounting	NOUN
hassl-4518	25	12	statements	statement	NOUN
hassl-4518	25	13	,	,	PUNCT
hassl-4518	25	14	and	and	CCONJ
hassl-4518	25	15	avoiding	avoid	VERB
hassl-4518	25	16	litigation	litigation	NOUN
hassl-4518	25	17	support	support	NOUN
hassl-4518	25	18	services	service	NOUN
hassl-4518	25	19	have	have	AUX
hassl-4518	25	20	been	be	AUX
hassl-4518	25	21	revealed	reveal	VERB
hassl-4518	25	22	as	as	ADP
hassl-4518	25	23	pressing	press	VERB
hassl-4518	25	24	issues	issue	NOUN
hassl-4518	25	25	in	in	ADP
hassl-4518	25	26	the	the	DET
hassl-4518	25	27	corporate	corporate	ADJ
hassl-4518	25	28	sector	sector	NOUN
hassl-4518	25	29	.	.	PUNCT
hassl-4518	26	1	consequently	consequently	ADV
hassl-4518	26	2	,	,	PUNCT
hassl-4518	26	3	exploring	explore	VERB
hassl-4518	26	4	ethical	ethical	ADJ
hassl-4518	26	5	financial	financial	ADJ
hassl-4518	26	6	procedures	procedure	NOUN
hassl-4518	26	7	through	through	ADP
hassl-4518	26	8	forensic	forensic	ADJ
hassl-4518	26	9	accounting	accounting	NOUN
hassl-4518	26	10	investigation	investigation	NOUN
hassl-4518	26	11	is	be	AUX
hassl-4518	26	12	inevitable	inevitable	ADJ
hassl-4518	26	13	and	and	CCONJ
hassl-4518	26	14	has	have	AUX
hassl-4518	26	15	become	become	VERB
hassl-4518	26	16	essential	essential	ADJ
hassl-4518	26	17	due	due	ADP
hassl-4518	26	18	to	to	ADP
hassl-4518	26	19	the	the	DET
hassl-4518	26	20	rise	rise	NOUN
hassl-4518	26	21	of	of	ADP
hassl-4518	26	22	dishonest	dishonest	ADJ
hassl-4518	26	23	financial	financial	ADJ
hassl-4518	26	24	activities	activity	NOUN
hassl-4518	26	25	,	,	PUNCT
hassl-4518	26	26	especially	especially	ADV
hassl-4518	26	27	in	in	ADP
hassl-4518	26	28	organizational	organizational	ADJ
hassl-4518	26	29	settings	setting	NOUN
hassl-4518	26	30	,	,	PUNCT
hassl-4518	26	31	and	and	CCONJ
hassl-4518	26	32	the	the	DET
hassl-4518	26	33	widespread	widespread	ADJ
hassl-4518	26	34	detection	detection	NOUN
hassl-4518	26	35	of	of	ADP
hassl-4518	26	36	financial	financial	ADJ
hassl-4518	26	37	scandals	scandal	NOUN
hassl-4518	26	38	(	(	PUNCT
hassl-4518	26	39	nobanee	nobanee	NOUN
hassl-4518	26	40	et	et	PROPN
hassl-4518	26	41	al	al	PROPN
hassl-4518	26	42	.	.	PROPN
hassl-4518	26	43	,	,	PUNCT
hassl-4518	26	44	2023	2023	NUM
hassl-4518	26	45	)	)	PUNCT
hassl-4518	26	46	.	.	PUNCT
hassl-4518	27	1	several	several	ADJ
hassl-4518	27	2	commercial	commercial	ADJ
hassl-4518	27	3	business	business	NOUN
hassl-4518	27	4	entities	entity	NOUN
hassl-4518	27	5	face	face	VERB
hassl-4518	27	6	hindrances	hindrance	VERB
hassl-4518	27	7	humanities	humanity	NOUN
hassl-4518	27	8	and	and	CCONJ
hassl-4518	27	9	social	social	ADJ
hassl-4518	27	10	sciences	science	NOUN
hassl-4518	27	11	letters	letter	NOUN
hassl-4518	27	12	2025	2025	NUM
hassl-4518	27	13	vol	vol	NOUN
hassl-4518	27	14	.	.	PROPN
hassl-4518	28	1	13	13	NUM
hassl-4518	28	2	,	,	PUNCT
hassl-4518	28	3	no	no	INTJ
hassl-4518	28	4	.	.	NOUN
hassl-4518	28	5	4	4	NUM
hassl-4518	28	6	,	,	PUNCT
hassl-4518	28	7	pp	pp	ADJ
hassl-4518	28	8	.	.	PUNCT
hassl-4518	29	1	1466	1466	NUM
hassl-4518	29	2	-	-	SYM
hassl-4518	29	3	1477	1477	NUM
hassl-4518	29	4	issn(e	issn(e	NOUN
hassl-4518	29	5	):	):	PUNCT
hassl-4518	29	6	2312	2312	NUM
hassl-4518	29	7	-	-	SYM
hassl-4518	29	8	4318	4318	NUM
hassl-4518	29	9	issn(p	issn(p	NUM
hassl-4518	29	10	):	):	PUNCT
hassl-4518	29	11	2312	2312	NUM
hassl-4518	29	12	-	-	SYM
hassl-4518	29	13	5659	5659	NUM
hassl-4518	29	14	doi	doi	NOUN
hassl-4518	29	15	:	:	PUNCT
hassl-4518	29	16	10.18488/73.v13i4.4518	10.18488/73.v13i4.4518	NUM
hassl-4518	29	17	©	©	PROPN
hassl-4518	29	18	2025	2025	NUM
hassl-4518	29	19	conscientia	conscientia	PROPN
hassl-4518	29	20	beam	beam	PROPN
hassl-4518	29	21	.	.	PUNCT
hassl-4518	30	1	all	all	DET
hassl-4518	30	2	rights	right	NOUN
hassl-4518	30	3	reserved	reserve	VERB
hassl-4518	30	4	.	.	PUNCT
hassl-4518	31	1	https://orcid.org/0009-0009-2139-8584	https://orcid.org/0009-0009-2139-8584	INTJ
hassl-4518	31	2	https://orcid.org/0000-0001-6076-0720	https://orcid.org/0000-0001-6076-0720	PROPN
hassl-4518	31	3	https://orcid.org/0009-0004-7397-2158	https://orcid.org/0009-0004-7397-2158	PROPN
hassl-4518	31	4	https://orcid.org/0000-0002-1498-4480	https://orcid.org/0000-0002-1498-4480	NOUN
hassl-4518	32	1	https://orcid.org/0009-0000-8385-3700	https://orcid.org/0009-0000-8385-3700	INTJ
hassl-4518	32	2	mailto:arjun.niroula@smc.tu.edu.np	mailto:arjun.niroula@smc.tu.edu.np	NOUN
hassl-4518	33	1	mailto:drsateesh@lincoln.edu.my	mailto:drsateesh@lincoln.edu.my	PROPN
hassl-4518	33	2	mailto:ganesh.pant@smc.tu.edu.np	mailto:ganesh.pant@smc.tu.edu.np	PROPN
hassl-4518	34	1	mailto:padam.lama@smc.tu.edu.np	mailto:padam.lama@smc.tu.edu.np	PROPN
hassl-4518	34	2	mailto:oyyappan@lincoln.edu.my	mailto:oyyappan@lincoln.edu.my	PROPN
hassl-4518	34	3	https://www.doi.org/10.18488/73.v13i4.4518	https://www.doi.org/10.18488/73.v13i4.4518	PROPN
hassl-4518	34	4	humanities	humanity	NOUN
hassl-4518	34	5	and	and	CCONJ
hassl-4518	34	6	social	social	ADJ
hassl-4518	34	7	sciences	science	NOUN
hassl-4518	34	8	letters	letter	NOUN
hassl-4518	34	9	,	,	PUNCT
hassl-4518	34	10	2025	2025	NUM
hassl-4518	34	11	,	,	PUNCT
hassl-4518	34	12	13(4	13(4	NUM
hassl-4518	34	13	):	):	PUNCT
hassl-4518	34	14	1466	1466	NUM
hassl-4518	34	15	-	-	SYM
hassl-4518	34	16	1477	1477	NUM
hassl-4518	34	17	1467	1467	NUM
hassl-4518	34	18	©	©	PROPN
hassl-4518	34	19	2025	2025	NUM
hassl-4518	34	20	conscientia	conscientia	PROPN
hassl-4518	34	21	beam	beam	PROPN
hassl-4518	34	22	.	.	PUNCT
hassl-4518	35	1	all	all	DET
hassl-4518	35	2	rights	right	NOUN
hassl-4518	35	3	reserved	reserve	VERB
hassl-4518	35	4	.	.	PUNCT
hassl-4518	36	1	that	that	PRON
hassl-4518	36	2	can	can	AUX
hassl-4518	36	3	be	be	AUX
hassl-4518	36	4	explored	explore	VERB
hassl-4518	36	5	and	and	CCONJ
hassl-4518	36	6	mitigated	mitigate	VERB
hassl-4518	36	7	through	through	ADP
hassl-4518	36	8	the	the	DET
hassl-4518	36	9	adoption	adoption	NOUN
hassl-4518	36	10	of	of	ADP
hassl-4518	36	11	forensic	forensic	ADJ
hassl-4518	36	12	accounting	accounting	NOUN
hassl-4518	36	13	(	(	PUNCT
hassl-4518	36	14	subedi	subedi	PROPN
hassl-4518	36	15	&	&	CCONJ
hassl-4518	36	16	neupane	neupane	PROPN
hassl-4518	36	17	,	,	PUNCT
hassl-4518	36	18	2024	2024	NUM
hassl-4518	36	19	)	)	PUNCT
hassl-4518	36	20	.	.	PUNCT
hassl-4518	37	1	as	as	SCONJ
hassl-4518	37	2	unethical	unethical	ADJ
hassl-4518	37	3	financial	financial	ADJ
hassl-4518	37	4	practices	practice	NOUN
hassl-4518	37	5	grow	grow	VERB
hassl-4518	37	6	globally	globally	ADV
hassl-4518	37	7	,	,	PUNCT
hassl-4518	37	8	the	the	DET
hassl-4518	37	9	discovery	discovery	NOUN
hassl-4518	37	10	of	of	ADP
hassl-4518	37	11	evidence	evidence	NOUN
hassl-4518	37	12	from	from	ADP
hassl-4518	37	13	different	different	ADJ
hassl-4518	37	14	firms	firm	NOUN
hassl-4518	37	15	is	be	AUX
hassl-4518	37	16	essential	essential	ADJ
hassl-4518	37	17	.	.	PUNCT
hassl-4518	38	1	additionally	additionally	ADV
hassl-4518	38	2	,	,	PUNCT
hassl-4518	38	3	unethical	unethical	ADJ
hassl-4518	38	4	financial	financial	ADJ
hassl-4518	38	5	practices	practice	NOUN
hassl-4518	38	6	by	by	ADP
hassl-4518	38	7	companies	company	NOUN
hassl-4518	38	8	depict	depict	VERB
hassl-4518	38	9	dishonesty	dishonesty	NOUN
hassl-4518	38	10	and	and	CCONJ
hassl-4518	38	11	involve	involve	VERB
hassl-4518	38	12	unethical	unethical	ADJ
hassl-4518	38	13	conduct	conduct	NOUN
hassl-4518	38	14	within	within	ADP
hassl-4518	38	15	corporate	corporate	ADJ
hassl-4518	38	16	entities	entity	NOUN
hassl-4518	38	17	(	(	PUNCT
hassl-4518	38	18	kaur	kaur	PROPN
hassl-4518	38	19	,	,	PUNCT
hassl-4518	38	20	sood	sood	PROPN
hassl-4518	38	21	,	,	PUNCT
hassl-4518	38	22	&	&	CCONJ
hassl-4518	38	23	grima	grima	PROPN
hassl-4518	38	24	,	,	PUNCT
hassl-4518	38	25	2023	2023	NUM
hassl-4518	38	26	)	)	PUNCT
hassl-4518	38	27	.	.	PUNCT
hassl-4518	39	1	a	a	DET
hassl-4518	39	2	heterogeneous	heterogeneous	ADJ
hassl-4518	39	3	perception	perception	NOUN
hassl-4518	39	4	exists	exist	VERB
hassl-4518	39	5	regarding	regard	VERB
hassl-4518	39	6	the	the	DET
hassl-4518	39	7	practices	practice	NOUN
hassl-4518	39	8	of	of	ADP
hassl-4518	39	9	forensic	forensic	ADJ
hassl-4518	39	10	accounting	accounting	NOUN
hassl-4518	39	11	among	among	ADP
hassl-4518	39	12	accounting	accounting	NOUN
hassl-4518	39	13	auditors	auditor	NOUN
hassl-4518	39	14	and	and	CCONJ
hassl-4518	39	15	ethical	ethical	ADJ
hassl-4518	39	16	auditors	auditor	NOUN
hassl-4518	39	17	when	when	SCONJ
hassl-4518	39	18	presenting	present	VERB
hassl-4518	39	19	reports	report	NOUN
hassl-4518	39	20	.	.	PUNCT
hassl-4518	40	1	additionally	additionally	ADV
hassl-4518	40	2	,	,	PUNCT
hassl-4518	40	3	litigation	litigation	NOUN
hassl-4518	40	4	support	support	NOUN
hassl-4518	40	5	in	in	ADP
hassl-4518	40	6	forensic	forensic	ADJ
hassl-4518	40	7	practice	practice	NOUN
hassl-4518	40	8	functions	function	NOUN
hassl-4518	40	9	as	as	ADP
hassl-4518	40	10	a	a	DET
hassl-4518	40	11	mechanism	mechanism	NOUN
hassl-4518	40	12	that	that	PRON
hassl-4518	40	13	provides	provide	VERB
hassl-4518	40	14	expert	expert	ADJ
hassl-4518	40	15	interpretation	interpretation	NOUN
hassl-4518	40	16	and	and	CCONJ
hassl-4518	40	17	testimony	testimony	NOUN
hassl-4518	40	18	to	to	PART
hassl-4518	40	19	assist	assist	VERB
hassl-4518	40	20	in	in	ADP
hassl-4518	40	21	legal	legal	ADJ
hassl-4518	40	22	disputes	dispute	NOUN
hassl-4518	40	23	,	,	PUNCT
hassl-4518	40	24	ensuring	ensure	VERB
hassl-4518	40	25	financial	financial	ADJ
hassl-4518	40	26	transparency	transparency	NOUN
hassl-4518	40	27	and	and	CCONJ
hassl-4518	40	28	accountability	accountability	NOUN
hassl-4518	40	29	.	.	PUNCT
hassl-4518	41	1	these	these	DET
hassl-4518	41	2	factors	factor	NOUN
hassl-4518	41	3	enhance	enhance	VERB
hassl-4518	41	4	ethical	ethical	ADJ
hassl-4518	41	5	financial	financial	ADJ
hassl-4518	41	6	practices	practice	NOUN
hassl-4518	41	7	within	within	ADP
hassl-4518	41	8	organizations	organization	NOUN
hassl-4518	41	9	by	by	ADP
hassl-4518	41	10	investigating	investigate	VERB
hassl-4518	41	11	fraudulent	fraudulent	ADJ
hassl-4518	41	12	activities	activity	NOUN
hassl-4518	41	13	and	and	CCONJ
hassl-4518	41	14	ensuring	ensure	VERB
hassl-4518	41	15	regulatory	regulatory	ADJ
hassl-4518	41	16	compliance	compliance	NOUN
hassl-4518	41	17	,	,	PUNCT
hassl-4518	41	18	ultimately	ultimately	ADV
hassl-4518	41	19	promoting	promote	VERB
hassl-4518	41	20	ethical	ethical	ADJ
hassl-4518	41	21	financial	financial	ADJ
hassl-4518	41	22	conduct	conduct	NOUN
hassl-4518	41	23	(	(	PUNCT
hassl-4518	41	24	singleton	singleton	PROPN
hassl-4518	41	25	&	&	CCONJ
hassl-4518	41	26	singleton	singleton	PROPN
hassl-4518	41	27	,	,	PUNCT
hassl-4518	41	28	2010	2010	NUM
hassl-4518	41	29	)	)	PUNCT
hassl-4518	41	30	.	.	PUNCT
hassl-4518	42	1	in	in	ADP
hassl-4518	42	2	addition	addition	NOUN
hassl-4518	42	3	,	,	PUNCT
hassl-4518	42	4	forensic	forensic	ADJ
hassl-4518	42	5	information	information	NOUN
hassl-4518	42	6	interpretation	interpretation	NOUN
hassl-4518	42	7	is	be	AUX
hassl-4518	42	8	an	an	DET
hassl-4518	42	9	essential	essential	ADJ
hassl-4518	42	10	procedure	procedure	NOUN
hassl-4518	42	11	for	for	ADP
hassl-4518	42	12	evaluating	evaluate	VERB
hassl-4518	42	13	and	and	CCONJ
hassl-4518	42	14	interpreting	interpret	VERB
hassl-4518	42	15	digital	digital	ADJ
hassl-4518	42	16	data	datum	NOUN
hassl-4518	42	17	to	to	PART
hassl-4518	42	18	uncover	uncover	VERB
hassl-4518	42	19	facts	fact	NOUN
hassl-4518	42	20	and	and	CCONJ
hassl-4518	42	21	evidence	evidence	NOUN
hassl-4518	42	22	for	for	ADP
hassl-4518	42	23	regulatory	regulatory	ADJ
hassl-4518	42	24	proceedings	proceeding	NOUN
hassl-4518	42	25	,	,	PUNCT
hassl-4518	42	26	thereby	thereby	ADV
hassl-4518	42	27	ensuring	ensure	VERB
hassl-4518	42	28	authenticity	authenticity	NOUN
hassl-4518	42	29	and	and	CCONJ
hassl-4518	42	30	promoting	promote	VERB
hassl-4518	42	31	ethical	ethical	ADJ
hassl-4518	42	32	financial	financial	ADJ
hassl-4518	42	33	practices	practice	NOUN
hassl-4518	42	34	.	.	PUNCT
hassl-4518	43	1	consequently	consequently	ADV
hassl-4518	43	2	,	,	PUNCT
hassl-4518	43	3	the	the	DET
hassl-4518	43	4	presence	presence	NOUN
hassl-4518	43	5	of	of	ADP
hassl-4518	43	6	a	a	DET
hassl-4518	43	7	forensic	forensic	ADJ
hassl-4518	43	8	data	datum	NOUN
hassl-4518	43	9	analysis	analysis	NOUN
hassl-4518	43	10	system	system	NOUN
hassl-4518	43	11	helps	helps	AUX
hassl-4518	43	12	alleviate	alleviate	VERB
hassl-4518	43	13	unethical	unethical	ADJ
hassl-4518	43	14	financial	financial	ADJ
hassl-4518	43	15	practices	practice	NOUN
hassl-4518	43	16	within	within	ADP
hassl-4518	43	17	the	the	DET
hassl-4518	43	18	organization	organization	NOUN
hassl-4518	43	19	(	(	PUNCT
hassl-4518	43	20	casey	casey	NOUN
hassl-4518	43	21	,	,	PUNCT
hassl-4518	43	22	2011	2011	NUM
hassl-4518	43	23	)	)	PUNCT
hassl-4518	43	24	.	.	PUNCT
hassl-4518	44	1	moreover	moreover	ADV
hassl-4518	44	2	,	,	PUNCT
hassl-4518	44	3	forensic	forensic	ADJ
hassl-4518	44	4	data	datum	NOUN
hassl-4518	44	5	analysis	analysis	NOUN
hassl-4518	44	6	significantly	significantly	ADV
hassl-4518	44	7	aids	aid	VERB
hassl-4518	44	8	in	in	ADP
hassl-4518	44	9	upholding	uphold	VERB
hassl-4518	44	10	ethical	ethical	ADJ
hassl-4518	44	11	financial	financial	ADJ
hassl-4518	44	12	practices	practice	NOUN
hassl-4518	44	13	within	within	ADP
hassl-4518	44	14	the	the	DET
hassl-4518	44	15	organization	organization	NOUN
hassl-4518	44	16	by	by	ADP
hassl-4518	44	17	identifying	identify	VERB
hassl-4518	44	18	fraudulent	fraudulent	ADJ
hassl-4518	44	19	activities	activity	NOUN
hassl-4518	44	20	and	and	CCONJ
hassl-4518	44	21	ensuring	ensure	VERB
hassl-4518	44	22	compliance	compliance	NOUN
hassl-4518	44	23	with	with	ADP
hassl-4518	44	24	the	the	DET
hassl-4518	44	25	legal	legal	ADJ
hassl-4518	44	26	framework	framework	NOUN
hassl-4518	44	27	(	(	PUNCT
hassl-4518	44	28	javaria	javaria	PROPN
hassl-4518	44	29	&	&	CCONJ
hassl-4518	44	30	masood	masood	PROPN
hassl-4518	44	31	,	,	PUNCT
hassl-4518	44	32	2025	2025	NUM
hassl-4518	44	33	)	)	PUNCT
hassl-4518	44	34	.	.	PUNCT
hassl-4518	45	1	similarly	similarly	ADV
hassl-4518	45	2	,	,	PUNCT
hassl-4518	45	3	when	when	SCONJ
hassl-4518	45	4	analyzing	analyze	VERB
hassl-4518	45	5	financial	financial	ADJ
hassl-4518	45	6	irregularities	irregularity	NOUN
hassl-4518	45	7	or	or	CCONJ
hassl-4518	45	8	scams	scam	NOUN
hassl-4518	45	9	,	,	PUNCT
hassl-4518	45	10	forensic	forensic	ADJ
hassl-4518	45	11	personnel	personnel	NOUN
hassl-4518	45	12	must	must	AUX
hassl-4518	45	13	possess	possess	VERB
hassl-4518	45	14	a	a	DET
hassl-4518	45	15	high	high	ADJ
hassl-4518	45	16	level	level	NOUN
hassl-4518	45	17	of	of	ADP
hassl-4518	45	18	ethical	ethical	ADJ
hassl-4518	45	19	awareness	awareness	NOUN
hassl-4518	45	20	.	.	PUNCT
hassl-4518	46	1	therefore	therefore	ADV
hassl-4518	46	2	,	,	PUNCT
hassl-4518	46	3	ethical	ethical	ADJ
hassl-4518	46	4	financial	financial	ADJ
hassl-4518	46	5	practices	practice	NOUN
hassl-4518	46	6	promote	promote	VERB
hassl-4518	46	7	transparency	transparency	NOUN
hassl-4518	46	8	and	and	CCONJ
hassl-4518	46	9	accountability	accountability	NOUN
hassl-4518	46	10	(	(	PUNCT
hassl-4518	46	11	sikka	sikka	NOUN
hassl-4518	46	12	&	&	CCONJ
hassl-4518	46	13	lehman	lehman	PROPN
hassl-4518	46	14	,	,	PUNCT
hassl-4518	46	15	2015	2015	NUM
hassl-4518	46	16	)	)	PUNCT
hassl-4518	46	17	.	.	PUNCT
hassl-4518	47	1	moreover	moreover	ADV
hassl-4518	47	2	,	,	PUNCT
hassl-4518	47	3	global	global	ADJ
hassl-4518	47	4	companies	company	NOUN
hassl-4518	47	5	faced	face	VERB
hassl-4518	47	6	bankruptcy	bankruptcy	NOUN
hassl-4518	47	7	in	in	ADP
hassl-4518	47	8	some	some	DET
hassl-4518	47	9	cases	case	NOUN
hassl-4518	47	10	due	due	ADP
hassl-4518	47	11	to	to	ADP
hassl-4518	47	12	a	a	DET
hassl-4518	47	13	lack	lack	NOUN
hassl-4518	47	14	of	of	ADP
hassl-4518	47	15	proper	proper	ADJ
hassl-4518	47	16	accounting	accounting	NOUN
hassl-4518	47	17	systems	system	NOUN
hassl-4518	47	18	and	and	CCONJ
hassl-4518	47	19	failure	failure	NOUN
hassl-4518	47	20	to	to	PART
hassl-4518	47	21	adopt	adopt	VERB
hassl-4518	47	22	ethical	ethical	ADJ
hassl-4518	47	23	financial	financial	ADJ
hassl-4518	47	24	practices	practice	NOUN
hassl-4518	47	25	.	.	PUNCT
hassl-4518	48	1	the	the	DET
hassl-4518	48	2	modern	modern	ADJ
hassl-4518	48	3	business	business	PROPN
hassl-4518	48	4	house	house	NOUN
hassl-4518	48	5	and	and	CCONJ
hassl-4518	48	6	sound	sound	ADJ
hassl-4518	48	7	financial	financial	ADJ
hassl-4518	48	8	services	service	NOUN
hassl-4518	48	9	rely	rely	VERB
hassl-4518	48	10	on	on	ADP
hassl-4518	48	11	the	the	DET
hassl-4518	48	12	execution	execution	NOUN
hassl-4518	48	13	of	of	ADP
hassl-4518	48	14	forensic	forensic	ADJ
hassl-4518	48	15	accounting	accounting	NOUN
hassl-4518	48	16	to	to	PART
hassl-4518	48	17	prevent	prevent	VERB
hassl-4518	48	18	unethical	unethical	ADJ
hassl-4518	48	19	behavior	behavior	NOUN
hassl-4518	48	20	and	and	CCONJ
hassl-4518	48	21	decrease	decrease	VERB
hassl-4518	48	22	unethical	unethical	ADJ
hassl-4518	48	23	activities	activity	NOUN
hassl-4518	48	24	(	(	PUNCT
hassl-4518	48	25	ellili	ellili	NOUN
hassl-4518	48	26	,	,	PUNCT
hassl-4518	48	27	nobanee	nobanee	NOUN
hassl-4518	48	28	,	,	PUNCT
hassl-4518	48	29	haddad	haddad	PROPN
hassl-4518	48	30	,	,	PUNCT
hassl-4518	48	31	alodat	alodat	PROPN
hassl-4518	48	32	,	,	PUNCT
hassl-4518	48	33	&	&	CCONJ
hassl-4518	48	34	alshalloudi	alshalloudi	PROPN
hassl-4518	48	35	,	,	PUNCT
hassl-4518	48	36	2024	2024	NUM
hassl-4518	48	37	)	)	PUNCT
hassl-4518	48	38	.	.	PUNCT
hassl-4518	49	1	however	however	ADV
hassl-4518	49	2	,	,	PUNCT
hassl-4518	49	3	adequate	adequate	ADJ
hassl-4518	49	4	investigation	investigation	NOUN
hassl-4518	49	5	could	could	AUX
hassl-4518	49	6	not	not	PART
hassl-4518	49	7	be	be	AUX
hassl-4518	49	8	initiated	initiate	VERB
hassl-4518	49	9	in	in	ADP
hassl-4518	49	10	developing	develop	VERB
hassl-4518	49	11	countries	country	NOUN
hassl-4518	49	12	like	like	ADP
hassl-4518	49	13	nepal	nepal	NOUN
hassl-4518	49	14	to	to	PART
hassl-4518	49	15	establish	establish	VERB
hassl-4518	49	16	ethical	ethical	ADJ
hassl-4518	49	17	financial	financial	ADJ
hassl-4518	49	18	performance	performance	NOUN
hassl-4518	49	19	.	.	PUNCT
hassl-4518	50	1	thus	thus	ADV
hassl-4518	50	2	,	,	PUNCT
hassl-4518	50	3	the	the	DET
hassl-4518	50	4	purpose	purpose	NOUN
hassl-4518	50	5	of	of	ADP
hassl-4518	50	6	this	this	DET
hassl-4518	50	7	research	research	NOUN
hassl-4518	50	8	is	be	AUX
hassl-4518	50	9	to	to	PART
hassl-4518	50	10	examine	examine	VERB
hassl-4518	50	11	how	how	SCONJ
hassl-4518	50	12	forensic	forensic	ADJ
hassl-4518	50	13	accounting	accounting	NOUN
hassl-4518	50	14	affects	affect	VERB
hassl-4518	50	15	moral	moral	ADJ
hassl-4518	50	16	financial	financial	ADJ
hassl-4518	50	17	performance	performance	NOUN
hassl-4518	50	18	in	in	ADP
hassl-4518	50	19	nepalese	nepalese	ADJ
hassl-4518	50	20	businesses	business	NOUN
hassl-4518	50	21	.	.	PUNCT
hassl-4518	51	1	additionally	additionally	ADV
hassl-4518	51	2	,	,	PUNCT
hassl-4518	51	3	this	this	DET
hassl-4518	51	4	research	research	NOUN
hassl-4518	51	5	contributes	contribute	VERB
hassl-4518	51	6	to	to	ADP
hassl-4518	51	7	theoretical	theoretical	ADJ
hassl-4518	51	8	foundations	foundation	NOUN
hassl-4518	51	9	and	and	CCONJ
hassl-4518	51	10	demonstrates	demonstrate	VERB
hassl-4518	51	11	the	the	DET
hassl-4518	51	12	practical	practical	ADJ
hassl-4518	51	13	implications	implication	NOUN
hassl-4518	51	14	of	of	ADP
hassl-4518	51	15	its	its	PRON
hassl-4518	51	16	use	use	NOUN
hassl-4518	51	17	and	and	CCONJ
hassl-4518	51	18	application	application	NOUN
hassl-4518	51	19	in	in	ADP
hassl-4518	51	20	the	the	DET
hassl-4518	51	21	corporate	corporate	ADJ
hassl-4518	51	22	sector	sector	NOUN
hassl-4518	51	23	to	to	PART
hassl-4518	51	24	promote	promote	VERB
hassl-4518	51	25	fair	fair	ADJ
hassl-4518	51	26	,	,	PUNCT
hassl-4518	51	27	transparent	transparent	ADJ
hassl-4518	51	28	,	,	PUNCT
hassl-4518	51	29	and	and	CCONJ
hassl-4518	51	30	ethical	ethical	ADJ
hassl-4518	51	31	financial	financial	ADJ
hassl-4518	51	32	practices	practice	NOUN
hassl-4518	51	33	.	.	PUNCT
hassl-4518	52	1	2	2	X
hassl-4518	52	2	.	.	X
hassl-4518	52	3	literature	literature	NOUN
hassl-4518	52	4	review	review	VERB
hassl-4518	52	5	2.1	2.1	NUM
hassl-4518	52	6	.	.	PUNCT
hassl-4518	53	1	theoretical	theoretical	ADJ
hassl-4518	53	2	review	review	NOUN
hassl-4518	53	3	unethical	unethical	ADJ
hassl-4518	53	4	financial	financial	ADJ
hassl-4518	53	5	practices	practice	NOUN
hassl-4518	53	6	of	of	ADP
hassl-4518	53	7	diamond	diamond	NOUN
hassl-4518	53	8	theory	theory	NOUN
hassl-4518	53	9	are	be	AUX
hassl-4518	53	10	an	an	DET
hassl-4518	53	11	amended	amend	VERB
hassl-4518	53	12	version	version	NOUN
hassl-4518	53	13	of	of	ADP
hassl-4518	53	14	the	the	DET
hassl-4518	53	15	unethical	unethical	ADJ
hassl-4518	53	16	financial	financial	ADJ
hassl-4518	53	17	practice	practice	NOUN
hassl-4518	53	18	triangle	triangle	NOUN
hassl-4518	53	19	theory	theory	NOUN
hassl-4518	53	20	of	of	ADP
hassl-4518	53	21	wolfe	wolfe	PROPN
hassl-4518	53	22	and	and	CCONJ
hassl-4518	53	23	hermanson	hermanson	NOUN
hassl-4518	53	24	(	(	PUNCT
hassl-4518	53	25	2004	2004	NUM
hassl-4518	53	26	)	)	PUNCT
hassl-4518	53	27	,	,	PUNCT
hassl-4518	53	28	and	and	CCONJ
hassl-4518	53	29	it	it	PRON
hassl-4518	53	30	further	far	ADV
hassl-4518	53	31	introduces	introduce	VERB
hassl-4518	53	32	the	the	DET
hassl-4518	53	33	fourth	fourth	ADJ
hassl-4518	53	34	component	component	NOUN
hassl-4518	53	35	of	of	ADP
hassl-4518	53	36	the	the	DET
hassl-4518	53	37	unethical	unethical	ADJ
hassl-4518	53	38	financial	financial	ADJ
hassl-4518	53	39	practice	practice	NOUN
hassl-4518	53	40	,	,	PUNCT
hassl-4518	53	41	which	which	PRON
hassl-4518	53	42	consists	consist	VERB
hassl-4518	53	43	of	of	ADP
hassl-4518	53	44	the	the	DET
hassl-4518	53	45	triangle	triangle	NOUN
hassl-4518	53	46	theory	theory	NOUN
hassl-4518	53	47	.	.	PUNCT
hassl-4518	54	1	this	this	PRON
hassl-4518	54	2	includes	include	VERB
hassl-4518	54	3	incentive	incentive	NOUN
hassl-4518	54	4	(	(	PUNCT
hassl-4518	54	5	pressure	pressure	NOUN
hassl-4518	54	6	)	)	PUNCT
hassl-4518	54	7	,	,	PUNCT
hassl-4518	54	8	opportunity	opportunity	NOUN
hassl-4518	54	9	,	,	PUNCT
hassl-4518	54	10	rationalization	rationalization	NOUN
hassl-4518	54	11	,	,	PUNCT
hassl-4518	54	12	and	and	CCONJ
hassl-4518	54	13	capability	capability	NOUN
hassl-4518	54	14	.	.	PUNCT
hassl-4518	55	1	it	it	PRON
hassl-4518	55	2	emphasizes	emphasize	VERB
hassl-4518	55	3	that	that	SCONJ
hassl-4518	55	4	unethical	unethical	ADJ
hassl-4518	55	5	financial	financial	ADJ
hassl-4518	55	6	practices	practice	NOUN
hassl-4518	55	7	are	be	AUX
hassl-4518	55	8	unlikely	unlikely	ADJ
hassl-4518	55	9	to	to	PART
hassl-4518	55	10	occur	occur	VERB
hassl-4518	55	11	unless	unless	SCONJ
hassl-4518	55	12	there	there	PRON
hassl-4518	55	13	is	be	VERB
hassl-4518	55	14	also	also	ADV
hassl-4518	55	15	a	a	DET
hassl-4518	55	16	component	component	NOUN
hassl-4518	55	17	of	of	ADP
hassl-4518	55	18	capability	capability	NOUN
hassl-4518	55	19	.	.	PUNCT
hassl-4518	56	1	this	this	PRON
hassl-4518	56	2	means	mean	VERB
hassl-4518	56	3	that	that	SCONJ
hassl-4518	56	4	even	even	ADV
hassl-4518	56	5	if	if	SCONJ
hassl-4518	56	6	the	the	DET
hassl-4518	56	7	identified	identify	VERB
hassl-4518	56	8	pressure	pressure	NOUN
hassl-4518	56	9	exists	exist	VERB
hassl-4518	56	10	alongside	alongside	ADP
hassl-4518	56	11	the	the	DET
hassl-4518	56	12	opportunity	opportunity	NOUN
hassl-4518	56	13	to	to	PART
hassl-4518	56	14	commit	commit	VERB
hassl-4518	56	15	unethical	unethical	ADJ
hassl-4518	56	16	financial	financial	ADJ
hassl-4518	56	17	practices	practice	NOUN
hassl-4518	56	18	and	and	CCONJ
hassl-4518	56	19	the	the	DET
hassl-4518	56	20	rationale	rationale	NOUN
hassl-4518	56	21	to	to	PART
hassl-4518	56	22	do	do	AUX
hassl-4518	56	23	so	so	ADV
hassl-4518	56	24	,	,	PUNCT
hassl-4518	56	25	the	the	DET
hassl-4518	56	26	potential	potential	ADJ
hassl-4518	56	27	betrayer	betrayer	NOUN
hassl-4518	56	28	of	of	ADP
hassl-4518	56	29	trust	trust	NOUN
hassl-4518	56	30	must	must	AUX
hassl-4518	56	31	possess	possess	VERB
hassl-4518	56	32	both	both	CCONJ
hassl-4518	56	33	the	the	DET
hassl-4518	56	34	expertise	expertise	NOUN
hassl-4518	56	35	and	and	CCONJ
hassl-4518	56	36	the	the	DET
hassl-4518	56	37	ability	ability	NOUN
hassl-4518	56	38	to	to	PART
hassl-4518	56	39	commit	commit	VERB
hassl-4518	56	40	unethical	unethical	ADJ
hassl-4518	56	41	practices	practice	NOUN
hassl-4518	56	42	.	.	PUNCT
hassl-4518	57	1	from	from	ADP
hassl-4518	57	2	this	this	DET
hassl-4518	57	3	perspective	perspective	NOUN
hassl-4518	57	4	,	,	PUNCT
hassl-4518	57	5	unethical	unethical	ADJ
hassl-4518	57	6	practice	practice	NOUN
hassl-4518	57	7	can	can	AUX
hassl-4518	57	8	not	not	PART
hassl-4518	57	9	be	be	AUX
hassl-4518	57	10	committed	commit	VERB
hassl-4518	57	11	solely	solely	ADV
hassl-4518	57	12	by	by	ADP
hassl-4518	57	13	pressure	pressure	NOUN
hassl-4518	57	14	,	,	PUNCT
hassl-4518	57	15	opportunity	opportunity	NOUN
hassl-4518	57	16	,	,	PUNCT
hassl-4518	57	17	or	or	CCONJ
hassl-4518	57	18	justification	justification	NOUN
hassl-4518	57	19	unless	unless	SCONJ
hassl-4518	57	20	the	the	DET
hassl-4518	57	21	employee	employee	NOUN
hassl-4518	57	22	perceives	perceive	VERB
hassl-4518	57	23	the	the	DET
hassl-4518	57	24	situation	situation	NOUN
hassl-4518	57	25	as	as	ADP
hassl-4518	57	26	an	an	DET
hassl-4518	57	27	opportunity	opportunity	NOUN
hassl-4518	57	28	and	and	CCONJ
hassl-4518	57	29	seizes	seize	VERB
hassl-4518	57	30	it	it	PRON
hassl-4518	57	31	.	.	PUNCT
hassl-4518	58	1	abdulsalam	abdulsalam	PROPN
hassl-4518	58	2	,	,	PUNCT
hassl-4518	58	3	abubakar	abubakar	PROPN
hassl-4518	58	4	,	,	PUNCT
hassl-4518	58	5	modibbo	modibbo	NOUN
hassl-4518	58	6	,	,	PUNCT
hassl-4518	58	7	and	and	CCONJ
hassl-4518	58	8	abdulhadi	abdulhadi	NOUN
hassl-4518	58	9	(	(	PUNCT
hassl-4518	58	10	2017	2017	NUM
hassl-4518	58	11	)	)	PUNCT
hassl-4518	58	12	stated	state	VERB
hassl-4518	58	13	that	that	SCONJ
hassl-4518	58	14	capability	capability	NOUN
hassl-4518	58	15	is	be	AUX
hassl-4518	58	16	the	the	DET
hassl-4518	58	17	presence	presence	NOUN
hassl-4518	58	18	of	of	ADP
hassl-4518	58	19	relevant	relevant	ADJ
hassl-4518	58	20	characteristics	characteristic	NOUN
hassl-4518	58	21	and	and	CCONJ
hassl-4518	58	22	the	the	DET
hassl-4518	58	23	ability	ability	NOUN
hassl-4518	58	24	to	to	PART
hassl-4518	58	25	transform	transform	VERB
hassl-4518	58	26	such	such	DET
hassl-4518	58	27	an	an	DET
hassl-4518	58	28	opportunity	opportunity	NOUN
hassl-4518	58	29	into	into	ADP
hassl-4518	58	30	reality	reality	NOUN
hassl-4518	58	31	.	.	PUNCT
hassl-4518	59	1	therefore	therefore	ADV
hassl-4518	59	2	,	,	PUNCT
hassl-4518	59	3	addressing	address	VERB
hassl-4518	59	4	existing	exist	VERB
hassl-4518	59	5	issues	issue	NOUN
hassl-4518	59	6	can	can	AUX
hassl-4518	59	7	support	support	VERB
hassl-4518	59	8	the	the	DET
hassl-4518	59	9	achievement	achievement	NOUN
hassl-4518	59	10	of	of	ADP
hassl-4518	59	11	ethical	ethical	ADJ
hassl-4518	59	12	financial	financial	ADJ
hassl-4518	59	13	performance	performance	NOUN
hassl-4518	59	14	;	;	PUNCT
hassl-4518	59	15	one	one	PRON
hassl-4518	59	16	must	must	AUX
hassl-4518	59	17	understand	understand	VERB
hassl-4518	59	18	the	the	DET
hassl-4518	59	19	internal	internal	ADJ
hassl-4518	59	20	control	control	NOUN
hassl-4518	59	21	system	system	NOUN
hassl-4518	59	22	and	and	CCONJ
hassl-4518	59	23	its	its	PRON
hassl-4518	59	24	weaknesses	weakness	NOUN
hassl-4518	59	25	.	.	PUNCT
hassl-4518	60	1	2.2	2.2	NUM
hassl-4518	60	2	.	.	PUNCT
hassl-4518	61	1	litigation	litigation	NOUN
hassl-4518	61	2	supports	support	VERB
hassl-4518	61	3	service	service	NOUN
hassl-4518	61	4	and	and	CCONJ
hassl-4518	61	5	ethical	ethical	ADJ
hassl-4518	61	6	financial	financial	ADJ
hassl-4518	61	7	practice	practice	NOUN
hassl-4518	61	8	litigation	litigation	NOUN
hassl-4518	61	9	support	support	NOUN
hassl-4518	61	10	services	service	NOUN
hassl-4518	61	11	are	be	AUX
hassl-4518	61	12	essential	essential	ADJ
hassl-4518	61	13	for	for	ADP
hassl-4518	61	14	providing	provide	VERB
hassl-4518	61	15	corporations	corporation	NOUN
hassl-4518	61	16	,	,	PUNCT
hassl-4518	61	17	individuals	individual	NOUN
hassl-4518	61	18	,	,	PUNCT
hassl-4518	61	19	and	and	CCONJ
hassl-4518	61	20	legal	legal	ADJ
hassl-4518	61	21	professionals	professional	NOUN
hassl-4518	61	22	with	with	ADP
hassl-4518	61	23	assistance	assistance	NOUN
hassl-4518	61	24	throughout	throughout	ADP
hassl-4518	61	25	court	court	NOUN
hassl-4518	61	26	cases	case	NOUN
hassl-4518	61	27	.	.	PUNCT
hassl-4518	62	1	singleton	singleton	PROPN
hassl-4518	62	2	and	and	CCONJ
hassl-4518	62	3	singleton	singleton	PROPN
hassl-4518	62	4	(	(	PUNCT
hassl-4518	62	5	2010	2010	NUM
hassl-4518	62	6	)	)	PUNCT
hassl-4518	62	7	mentioned	mention	VERB
hassl-4518	62	8	that	that	SCONJ
hassl-4518	62	9	an	an	DET
hassl-4518	62	10	attorney	attorney	NOUN
hassl-4518	62	11	providing	provide	VERB
hassl-4518	62	12	litigation	litigation	NOUN
hassl-4518	62	13	support	support	NOUN
hassl-4518	62	14	does	do	VERB
hassl-4518	62	15	so	so	ADV
hassl-4518	62	16	in	in	ADP
hassl-4518	62	17	response	response	NOUN
hassl-4518	62	18	to	to	ADP
hassl-4518	62	19	a	a	DET
hassl-4518	62	20	criminal	criminal	ADJ
hassl-4518	62	21	or	or	CCONJ
hassl-4518	62	22	civil	civil	ADJ
hassl-4518	62	23	action	action	NOUN
hassl-4518	62	24	.	.	PUNCT
hassl-4518	63	1	however	however	ADV
hassl-4518	63	2	,	,	PUNCT
hassl-4518	63	3	forensic	forensic	ADJ
hassl-4518	63	4	accountants	accountant	NOUN
hassl-4518	63	5	assisting	assist	VERB
hassl-4518	63	6	lawyers	lawyer	NOUN
hassl-4518	63	7	in	in	ADP
hassl-4518	63	8	humanities	humanity	NOUN
hassl-4518	63	9	and	and	CCONJ
hassl-4518	63	10	social	social	ADJ
hassl-4518	63	11	sciences	science	NOUN
hassl-4518	63	12	letters	letter	NOUN
hassl-4518	63	13	,	,	PUNCT
hassl-4518	63	14	2025	2025	NUM
hassl-4518	63	15	,	,	PUNCT
hassl-4518	63	16	13(4	13(4	NUM
hassl-4518	63	17	):	):	PUNCT
hassl-4518	63	18	1466	1466	NUM
hassl-4518	63	19	-	-	SYM
hassl-4518	63	20	1477	1477	NUM
hassl-4518	63	21	1468	1468	NUM
hassl-4518	63	22	©	©	PROPN
hassl-4518	63	23	2025	2025	NUM
hassl-4518	63	24	conscientia	conscientia	PROPN
hassl-4518	63	25	beam	beam	PROPN
hassl-4518	63	26	.	.	PUNCT
hassl-4518	64	1	all	all	DET
hassl-4518	64	2	rights	right	NOUN
hassl-4518	64	3	reserved	reserve	VERB
hassl-4518	64	4	.	.	PUNCT
hassl-4518	65	1	prosecuting	prosecute	VERB
hassl-4518	65	2	or	or	CCONJ
hassl-4518	65	3	defending	defend	VERB
hassl-4518	65	4	a	a	DET
hassl-4518	65	5	case	case	NOUN
hassl-4518	65	6	in	in	ADP
hassl-4518	65	7	court	court	NOUN
hassl-4518	65	8	are	be	AUX
hassl-4518	65	9	known	know	VERB
hassl-4518	65	10	as	as	ADP
hassl-4518	65	11	litigation	litigation	NOUN
hassl-4518	65	12	support	support	NOUN
hassl-4518	65	13	.	.	PUNCT
hassl-4518	66	1	this	this	DET
hassl-4518	66	2	assistance	assistance	NOUN
hassl-4518	66	3	can	can	AUX
hassl-4518	66	4	take	take	VERB
hassl-4518	66	5	many	many	ADJ
hassl-4518	66	6	forms	form	NOUN
hassl-4518	66	7	,	,	PUNCT
hassl-4518	66	8	but	but	CCONJ
hassl-4518	66	9	the	the	DET
hassl-4518	66	10	ultimate	ultimate	ADJ
hassl-4518	66	11	goal	goal	NOUN
hassl-4518	66	12	in	in	ADP
hassl-4518	66	13	forensic	forensic	ADJ
hassl-4518	66	14	accounting	accounting	NOUN
hassl-4518	66	15	is	be	AUX
hassl-4518	66	16	to	to	PART
hassl-4518	66	17	testify	testify	VERB
hassl-4518	66	18	as	as	ADP
hassl-4518	66	19	experts	expert	NOUN
hassl-4518	66	20	in	in	ADP
hassl-4518	66	21	court	court	NOUN
hassl-4518	66	22	regarding	regard	VERB
hassl-4518	66	23	whether	whether	SCONJ
hassl-4518	66	24	unethical	unethical	ADJ
hassl-4518	66	25	financial	financial	ADJ
hassl-4518	66	26	practices	practice	NOUN
hassl-4518	66	27	occurred	occur	VERB
hassl-4518	66	28	.	.	PUNCT
hassl-4518	67	1	the	the	DET
hassl-4518	67	2	litigation	litigation	NOUN
hassl-4518	67	3	service	service	NOUN
hassl-4518	67	4	involves	involve	VERB
hassl-4518	67	5	financial	financial	ADJ
hassl-4518	67	6	assessment	assessment	NOUN
hassl-4518	67	7	to	to	PART
hassl-4518	67	8	gather	gather	VERB
hassl-4518	67	9	real	real	ADJ
hassl-4518	67	10	scenarios	scenario	NOUN
hassl-4518	67	11	,	,	PUNCT
hassl-4518	67	12	and	and	CCONJ
hassl-4518	67	13	the	the	DET
hassl-4518	67	14	support	support	NOUN
hassl-4518	67	15	of	of	ADP
hassl-4518	67	16	experts	expert	NOUN
hassl-4518	67	17	becomes	become	VERB
hassl-4518	67	18	vital	vital	ADJ
hassl-4518	67	19	for	for	ADP
hassl-4518	67	20	collecting	collect	VERB
hassl-4518	67	21	effective	effective	ADJ
hassl-4518	67	22	findings	finding	NOUN
hassl-4518	67	23	in	in	ADP
hassl-4518	67	24	the	the	DET
hassl-4518	67	25	court	court	NOUN
hassl-4518	67	26	process	process	NOUN
hassl-4518	67	27	.	.	PUNCT
hassl-4518	68	1	therefore	therefore	ADV
hassl-4518	68	2	,	,	PUNCT
hassl-4518	68	3	litigation	litigation	NOUN
hassl-4518	68	4	support	support	NOUN
hassl-4518	68	5	is	be	AUX
hassl-4518	68	6	a	a	DET
hassl-4518	68	7	crucial	crucial	ADJ
hassl-4518	68	8	mechanism	mechanism	NOUN
hassl-4518	68	9	to	to	PART
hassl-4518	68	10	mitigate	mitigate	VERB
hassl-4518	68	11	unethical	unethical	ADJ
hassl-4518	68	12	financial	financial	ADJ
hassl-4518	68	13	practices	practice	NOUN
hassl-4518	68	14	and	and	CCONJ
hassl-4518	68	15	provides	provide	VERB
hassl-4518	68	16	a	a	DET
hassl-4518	68	17	foundation	foundation	NOUN
hassl-4518	68	18	for	for	ADP
hassl-4518	68	19	addressing	address	VERB
hassl-4518	68	20	issues	issue	NOUN
hassl-4518	68	21	in	in	ADP
hassl-4518	68	22	forensic	forensic	ADJ
hassl-4518	68	23	accounting	accounting	NOUN
hassl-4518	68	24	(	(	PUNCT
hassl-4518	68	25	ejoh	ejoh	PROPN
hassl-4518	68	26	,	,	PUNCT
hassl-4518	68	27	2017	2017	NUM
hassl-4518	68	28	)	)	PUNCT
hassl-4518	68	29	.	.	PUNCT
hassl-4518	69	1	similarly	similarly	ADV
hassl-4518	69	2	,	,	PUNCT
hassl-4518	69	3	this	this	DET
hassl-4518	69	4	review	review	NOUN
hassl-4518	69	5	explores	explore	VERB
hassl-4518	69	6	the	the	DET
hassl-4518	69	7	link	link	NOUN
hassl-4518	69	8	between	between	ADP
hassl-4518	69	9	litigation	litigation	NOUN
hassl-4518	69	10	support	support	NOUN
hassl-4518	69	11	and	and	CCONJ
hassl-4518	69	12	ethical	ethical	ADJ
hassl-4518	69	13	financial	financial	ADJ
hassl-4518	69	14	performance	performance	NOUN
hassl-4518	69	15	,	,	PUNCT
hassl-4518	69	16	advocating	advocate	VERB
hassl-4518	69	17	the	the	DET
hassl-4518	69	18	benefits	benefit	NOUN
hassl-4518	69	19	of	of	ADP
hassl-4518	69	20	these	these	DET
hassl-4518	69	21	services	service	NOUN
hassl-4518	69	22	and	and	CCONJ
hassl-4518	69	23	revealing	reveal	VERB
hassl-4518	69	24	the	the	DET
hassl-4518	69	25	evidence	evidence	NOUN
hassl-4518	69	26	embraced	embrace	VERB
hassl-4518	69	27	in	in	ADP
hassl-4518	69	28	the	the	DET
hassl-4518	69	29	legal	legal	ADJ
hassl-4518	69	30	sector	sector	NOUN
hassl-4518	69	31	.	.	PUNCT
hassl-4518	70	1	it	it	PRON
hassl-4518	70	2	also	also	ADV
hassl-4518	70	3	examines	examine	VERB
hassl-4518	70	4	the	the	DET
hassl-4518	70	5	tendency	tendency	NOUN
hassl-4518	70	6	to	to	PART
hassl-4518	70	7	detect	detect	VERB
hassl-4518	70	8	and	and	CCONJ
hassl-4518	70	9	control	control	VERB
hassl-4518	70	10	financial	financial	ADJ
hassl-4518	70	11	practices	practice	NOUN
hassl-4518	70	12	.	.	PUNCT
hassl-4518	71	1	the	the	DET
hassl-4518	71	2	detection	detection	NOUN
hassl-4518	71	3	,	,	PUNCT
hassl-4518	71	4	prevention	prevention	NOUN
hassl-4518	71	5	,	,	PUNCT
hassl-4518	71	6	and	and	CCONJ
hassl-4518	71	7	diagnosis	diagnosis	NOUN
hassl-4518	71	8	of	of	ADP
hassl-4518	71	9	unethical	unethical	ADJ
hassl-4518	71	10	financial	financial	ADJ
hassl-4518	71	11	activities	activity	NOUN
hassl-4518	71	12	during	during	ADP
hassl-4518	71	13	legal	legal	ADJ
hassl-4518	71	14	proceedings	proceeding	NOUN
hassl-4518	71	15	can	can	AUX
hassl-4518	71	16	be	be	AUX
hassl-4518	71	17	significantly	significantly	ADV
hassl-4518	71	18	supported	support	VERB
hassl-4518	71	19	by	by	ADP
hassl-4518	71	20	litigation	litigation	NOUN
hassl-4518	71	21	services	service	NOUN
hassl-4518	71	22	.	.	PUNCT
hassl-4518	72	1	examples	example	NOUN
hassl-4518	72	2	of	of	ADP
hassl-4518	72	3	these	these	DET
hassl-4518	72	4	services	service	NOUN
hassl-4518	72	5	include	include	VERB
hassl-4518	72	6	expert	expert	NOUN
hassl-4518	72	7	testimony	testimony	NOUN
hassl-4518	72	8	,	,	PUNCT
hassl-4518	72	9	data	datum	NOUN
hassl-4518	72	10	analytics	analytic	NOUN
hassl-4518	72	11	,	,	PUNCT
hassl-4518	72	12	ediscovery	ediscovery	NOUN
hassl-4518	72	13	,	,	PUNCT
hassl-4518	72	14	and	and	CCONJ
hassl-4518	72	15	forensic	forensic	ADJ
hassl-4518	72	16	accounting	accounting	NOUN
hassl-4518	72	17	.	.	PUNCT
hassl-4518	73	1	by	by	ADP
hassl-4518	73	2	observing	observe	VERB
hassl-4518	73	3	and	and	CCONJ
hassl-4518	73	4	assessing	assess	VERB
hassl-4518	73	5	conflicting	conflicting	ADJ
hassl-4518	73	6	interests	interest	NOUN
hassl-4518	73	7	,	,	PUNCT
hassl-4518	73	8	detecting	detect	VERB
hassl-4518	73	9	irregularities	irregularity	NOUN
hassl-4518	73	10	in	in	ADP
hassl-4518	73	11	financial	financial	ADJ
hassl-4518	73	12	accounting	accounting	NOUN
hassl-4518	73	13	systems	system	NOUN
hassl-4518	73	14	,	,	PUNCT
hassl-4518	73	15	and	and	CCONJ
hassl-4518	73	16	analyzing	analyze	VERB
hassl-4518	73	17	illegal	illegal	ADJ
hassl-4518	73	18	transactions	transaction	NOUN
hassl-4518	73	19	,	,	PUNCT
hassl-4518	73	20	forensic	forensic	ADJ
hassl-4518	73	21	accountants	accountant	NOUN
hassl-4518	73	22	play	play	VERB
hassl-4518	73	23	a	a	DET
hassl-4518	73	24	crucial	crucial	ADJ
hassl-4518	73	25	role	role	NOUN
hassl-4518	73	26	in	in	ADP
hassl-4518	73	27	uncovering	uncover	VERB
hassl-4518	73	28	unethical	unethical	ADJ
hassl-4518	73	29	financial	financial	ADJ
hassl-4518	73	30	activities	activity	NOUN
hassl-4518	73	31	(	(	PUNCT
hassl-4518	73	32	zhou	zhou	PROPN
hassl-4518	73	33	&	&	CCONJ
hassl-4518	73	34	li	li	PROPN
hassl-4518	73	35	,	,	PUNCT
hassl-4518	73	36	2020	2020	NUM
hassl-4518	73	37	)	)	PUNCT
hassl-4518	73	38	.	.	PUNCT
hassl-4518	74	1	thus	thus	ADV
hassl-4518	74	2	,	,	PUNCT
hassl-4518	74	3	the	the	DET
hassl-4518	74	4	ability	ability	NOUN
hassl-4518	74	5	to	to	PART
hassl-4518	74	6	investigate	investigate	VERB
hassl-4518	74	7	files	file	NOUN
hassl-4518	74	8	and	and	CCONJ
hassl-4518	74	9	documents	document	NOUN
hassl-4518	74	10	of	of	ADP
hassl-4518	74	11	financial	financial	ADJ
hassl-4518	74	12	transactions	transaction	NOUN
hassl-4518	74	13	and	and	CCONJ
hassl-4518	74	14	identify	identify	VERB
hassl-4518	74	15	anomalies	anomaly	NOUN
hassl-4518	74	16	can	can	AUX
hassl-4518	74	17	prevent	prevent	VERB
hassl-4518	74	18	unethical	unethical	ADJ
hassl-4518	74	19	actions	action	NOUN
hassl-4518	74	20	and	and	CCONJ
hassl-4518	74	21	avoid	avoid	VERB
hassl-4518	74	22	creating	create	VERB
hassl-4518	74	23	an	an	DET
hassl-4518	74	24	unfavorable	unfavorable	ADJ
hassl-4518	74	25	atmosphere	atmosphere	NOUN
hassl-4518	74	26	,	,	PUNCT
hassl-4518	74	27	providing	provide	VERB
hassl-4518	74	28	significant	significant	ADJ
hassl-4518	74	29	evidence	evidence	NOUN
hassl-4518	74	30	in	in	ADP
hassl-4518	74	31	the	the	DET
hassl-4518	74	32	investigation	investigation	NOUN
hassl-4518	74	33	of	of	ADP
hassl-4518	74	34	unethical	unethical	ADJ
hassl-4518	74	35	activities	activity	NOUN
hassl-4518	74	36	,	,	PUNCT
hassl-4518	74	37	their	their	PRON
hassl-4518	74	38	identification	identification	NOUN
hassl-4518	74	39	,	,	PUNCT
hassl-4518	74	40	and	and	CCONJ
hassl-4518	74	41	control	control	NOUN
hassl-4518	74	42	.	.	PUNCT
hassl-4518	75	1	tang	tang	PROPN
hassl-4518	75	2	and	and	CCONJ
hassl-4518	75	3	ziv	ziv	PROPN
hassl-4518	75	4	(	(	PUNCT
hassl-4518	75	5	2019	2019	NUM
hassl-4518	75	6	)	)	PUNCT
hassl-4518	75	7	stated	state	VERB
hassl-4518	75	8	that	that	SCONJ
hassl-4518	75	9	the	the	DET
hassl-4518	75	10	utilization	utilization	NOUN
hassl-4518	75	11	of	of	ADP
hassl-4518	75	12	data	datum	NOUN
hassl-4518	75	13	analytics	analytic	NOUN
hassl-4518	75	14	to	to	PART
hassl-4518	75	15	enhance	enhance	VERB
hassl-4518	75	16	assistance	assistance	NOUN
hassl-4518	75	17	in	in	ADP
hassl-4518	75	18	litigation	litigation	NOUN
hassl-4518	75	19	corrects	correct	NOUN
hassl-4518	75	20	spot	spot	NOUN
hassl-4518	75	21	tendencies	tendency	NOUN
hassl-4518	75	22	and	and	CCONJ
hassl-4518	75	23	their	their	PRON
hassl-4518	75	24	direction	direction	NOUN
hassl-4518	75	25	,	,	PUNCT
hassl-4518	75	26	which	which	PRON
hassl-4518	75	27	could	could	AUX
hassl-4518	75	28	indicate	indicate	VERB
hassl-4518	75	29	practices	practice	NOUN
hassl-4518	75	30	of	of	ADP
hassl-4518	75	31	unethical	unethical	ADJ
hassl-4518	75	32	activity	activity	NOUN
hassl-4518	75	33	.	.	PUNCT
hassl-4518	76	1	the	the	DET
hassl-4518	76	2	data	data	NOUN
hassl-4518	76	3	-	-	PUNCT
hassl-4518	76	4	led	lead	VERB
hassl-4518	76	5	mechanism	mechanism	NOUN
hassl-4518	76	6	,	,	PUNCT
hassl-4518	76	7	consisting	consist	VERB
hassl-4518	76	8	of	of	ADP
hassl-4518	76	9	transaction	transaction	NOUN
hassl-4518	76	10	tracking	tracking	NOUN
hassl-4518	76	11	and	and	CCONJ
hassl-4518	76	12	anomaly	anomaly	NOUN
hassl-4518	76	13	recognition	recognition	NOUN
hassl-4518	76	14	algorithms	algorithm	NOUN
hassl-4518	76	15	,	,	PUNCT
hassl-4518	76	16	can	can	AUX
hassl-4518	76	17	be	be	AUX
hassl-4518	76	18	used	use	VERB
hassl-4518	76	19	to	to	PART
hassl-4518	76	20	prevent	prevent	VERB
hassl-4518	76	21	illegal	illegal	ADJ
hassl-4518	76	22	financial	financial	ADJ
hassl-4518	76	23	activities	activity	NOUN
hassl-4518	76	24	accessible	accessible	ADJ
hassl-4518	76	25	to	to	ADP
hassl-4518	76	26	clients	client	NOUN
hassl-4518	76	27	and	and	CCONJ
hassl-4518	76	28	judiciary	judiciary	NOUN
hassl-4518	76	29	groups	group	NOUN
hassl-4518	76	30	.	.	PUNCT
hassl-4518	77	1	these	these	DET
hassl-4518	77	2	mechanisms	mechanism	NOUN
hassl-4518	77	3	can	can	AUX
hassl-4518	77	4	reflect	reflect	VERB
hassl-4518	77	5	novel	novel	ADJ
hassl-4518	77	6	actions	action	NOUN
hassl-4518	77	7	that	that	PRON
hassl-4518	77	8	require	require	VERB
hassl-4518	77	9	better	well	ADJ
hassl-4518	77	10	control	control	NOUN
hassl-4518	77	11	of	of	ADP
hassl-4518	77	12	unethical	unethical	ADJ
hassl-4518	77	13	accounting	accounting	NOUN
hassl-4518	77	14	practices	practice	NOUN
hassl-4518	77	15	.	.	PUNCT
hassl-4518	78	1	moreover	moreover	ADV
hassl-4518	78	2	,	,	PUNCT
hassl-4518	78	3	support	support	NOUN
hassl-4518	78	4	in	in	ADP
hassl-4518	78	5	litigation	litigation	NOUN
hassl-4518	78	6	depends	depend	VERB
hassl-4518	78	7	on	on	ADP
hassl-4518	78	8	expert	expert	ADJ
hassl-4518	78	9	witnesses	witness	NOUN
hassl-4518	78	10	,	,	PUNCT
hassl-4518	78	11	especially	especially	ADV
hassl-4518	78	12	in	in	ADP
hassl-4518	78	13	complex	complex	ADJ
hassl-4518	78	14	unethical	unethical	ADJ
hassl-4518	78	15	accounting	accounting	NOUN
hassl-4518	78	16	practices	practice	NOUN
hassl-4518	78	17	.	.	PUNCT
hassl-4518	79	1	unethical	unethical	ADJ
hassl-4518	79	2	claims	claim	NOUN
hassl-4518	79	3	can	can	AUX
hassl-4518	79	4	be	be	AUX
hassl-4518	79	5	refuted	refute	VERB
hassl-4518	79	6	with	with	ADP
hassl-4518	79	7	the	the	DET
hassl-4518	79	8	opinions	opinion	NOUN
hassl-4518	79	9	of	of	ADP
hassl-4518	79	10	experts	expert	NOUN
hassl-4518	79	11	,	,	PUNCT
hassl-4518	79	12	as	as	SCONJ
hassl-4518	79	13	these	these	PRON
hassl-4518	79	14	are	be	AUX
hassl-4518	79	15	indisputable	indisputable	ADJ
hassl-4518	79	16	and	and	CCONJ
hassl-4518	79	17	effectively	effectively	ADV
hassl-4518	79	18	supported	support	VERB
hassl-4518	79	19	.	.	PUNCT
hassl-4518	80	1	additionally	additionally	ADV
hassl-4518	80	2	,	,	PUNCT
hassl-4518	80	3	the	the	DET
hassl-4518	80	4	assessment	assessment	NOUN
hassl-4518	80	5	of	of	ADP
hassl-4518	80	6	unethical	unethical	ADJ
hassl-4518	80	7	accounting	accounting	NOUN
hassl-4518	80	8	practices	practice	NOUN
hassl-4518	80	9	by	by	ADP
hassl-4518	80	10	experts	expert	NOUN
hassl-4518	80	11	provides	provide	VERB
hassl-4518	80	12	conclusions	conclusion	NOUN
hassl-4518	80	13	that	that	PRON
hassl-4518	80	14	help	help	VERB
hassl-4518	80	15	the	the	DET
hassl-4518	80	16	judiciary	judiciary	NOUN
hassl-4518	80	17	understand	understand	VERB
hassl-4518	80	18	conditions	condition	NOUN
hassl-4518	80	19	involving	involve	VERB
hassl-4518	80	20	unethical	unethical	ADJ
hassl-4518	80	21	financial	financial	ADJ
hassl-4518	80	22	dimensions	dimension	NOUN
hassl-4518	80	23	.	.	PUNCT
hassl-4518	81	1	such	such	DET
hassl-4518	81	2	a	a	DET
hassl-4518	81	3	scenario	scenario	NOUN
hassl-4518	81	4	makes	make	VERB
hassl-4518	81	5	it	it	PRON
hassl-4518	81	6	easier	easy	ADJ
hassl-4518	81	7	for	for	SCONJ
hassl-4518	81	8	judges	judge	NOUN
hassl-4518	81	9	to	to	PART
hassl-4518	81	10	gain	gain	VERB
hassl-4518	81	11	a	a	DET
hassl-4518	81	12	fundamental	fundamental	ADJ
hassl-4518	81	13	understanding	understanding	NOUN
hassl-4518	81	14	of	of	ADP
hassl-4518	81	15	complex	complex	ADJ
hassl-4518	81	16	accounting	accounting	NOUN
hassl-4518	81	17	and	and	CCONJ
hassl-4518	81	18	financial	financial	ADJ
hassl-4518	81	19	themes	theme	NOUN
hassl-4518	81	20	and	and	CCONJ
hassl-4518	81	21	determine	determine	VERB
hassl-4518	81	22	whether	whether	SCONJ
hassl-4518	81	23	unethical	unethical	ADJ
hassl-4518	81	24	financial	financial	ADJ
hassl-4518	81	25	practices	practice	NOUN
hassl-4518	81	26	exist	exist	VERB
hassl-4518	81	27	(	(	PUNCT
hassl-4518	81	28	kendall	kendall	PROPN
hassl-4518	81	29	,	,	PUNCT
hassl-4518	81	30	2018	2018	NUM
hassl-4518	81	31	)	)	PUNCT
hassl-4518	81	32	.	.	PUNCT
hassl-4518	82	1	experts	expert	NOUN
hassl-4518	82	2	are	be	AUX
hassl-4518	82	3	primarily	primarily	ADV
hassl-4518	82	4	relied	rely	VERB
hassl-4518	82	5	upon	upon	SCONJ
hassl-4518	82	6	to	to	PART
hassl-4518	82	7	determine	determine	VERB
hassl-4518	82	8	legitimate	legitimate	ADJ
hassl-4518	82	9	financial	financial	ADJ
hassl-4518	82	10	files	file	NOUN
hassl-4518	82	11	,	,	PUNCT
hassl-4518	82	12	uncover	uncover	VERB
hassl-4518	82	13	undeclared	undeclared	ADJ
hassl-4518	82	14	assets	asset	NOUN
hassl-4518	82	15	,	,	PUNCT
hassl-4518	82	16	and	and	CCONJ
hassl-4518	82	17	estimate	estimate	VERB
hassl-4518	82	18	the	the	DET
hassl-4518	82	19	financial	financial	ADJ
hassl-4518	82	20	damages	damage	NOUN
hassl-4518	82	21	caused	cause	VERB
hassl-4518	82	22	by	by	ADP
hassl-4518	82	23	unethical	unethical	ADJ
hassl-4518	82	24	activities	activity	NOUN
hassl-4518	82	25	.	.	PUNCT
hassl-4518	83	1	their	their	PRON
hassl-4518	83	2	insights	insight	NOUN
hassl-4518	83	3	help	help	VERB
hassl-4518	83	4	reduce	reduce	VERB
hassl-4518	83	5	unethical	unethical	ADJ
hassl-4518	83	6	financial	financial	ADJ
hassl-4518	83	7	actions	action	NOUN
hassl-4518	83	8	by	by	ADP
hassl-4518	83	9	presenting	present	VERB
hassl-4518	83	10	facts	fact	NOUN
hassl-4518	83	11	and	and	CCONJ
hassl-4518	83	12	realities	reality	NOUN
hassl-4518	83	13	that	that	PRON
hassl-4518	83	14	aid	aid	VERB
hassl-4518	83	15	legal	legal	ADJ
hassl-4518	83	16	decision	decision	NOUN
hassl-4518	83	17	-	-	PUNCT
hassl-4518	83	18	making	making	NOUN
hassl-4518	83	19	(	(	PUNCT
hassl-4518	83	20	zhou	zhou	PROPN
hassl-4518	83	21	&	&	CCONJ
hassl-4518	83	22	li	li	PROPN
hassl-4518	83	23	,	,	PUNCT
hassl-4518	83	24	2020	2020	NUM
hassl-4518	83	25	)	)	PUNCT
hassl-4518	83	26	.	.	PUNCT
hassl-4518	84	1	the	the	DET
hassl-4518	84	2	earlier	early	ADJ
hassl-4518	84	3	evidence	evidence	NOUN
hassl-4518	84	4	indicated	indicate	VERB
hassl-4518	84	5	that	that	SCONJ
hassl-4518	84	6	by	by	ADP
hassl-4518	84	7	investigating	investigate	VERB
hassl-4518	84	8	the	the	DET
hassl-4518	84	9	performance	performance	NOUN
hassl-4518	84	10	of	of	ADP
hassl-4518	84	11	listed	list	VERB
hassl-4518	84	12	companies	company	NOUN
hassl-4518	84	13	in	in	ADP
hassl-4518	84	14	nigeria	nigeria	PROPN
hassl-4518	84	15	,	,	PUNCT
hassl-4518	84	16	nwaiwu	nwaiwu	NOUN
hassl-4518	84	17	and	and	CCONJ
hassl-4518	84	18	aaron	aaron	PROPN
hassl-4518	84	19	(	(	PUNCT
hassl-4518	84	20	2018	2018	NUM
hassl-4518	84	21	)	)	PUNCT
hassl-4518	84	22	assessed	assess	VERB
hassl-4518	84	23	how	how	SCONJ
hassl-4518	84	24	accounting	accounting	NOUN
hassl-4518	84	25	and	and	CCONJ
hassl-4518	84	26	forensic	forensic	ADJ
hassl-4518	84	27	practices	practice	NOUN
hassl-4518	84	28	influence	influence	VERB
hassl-4518	84	29	financial	financial	ADJ
hassl-4518	84	30	performance	performance	NOUN
hassl-4518	84	31	.	.	PUNCT
hassl-4518	85	1	they	they	PRON
hassl-4518	85	2	depicted	depict	VERB
hassl-4518	85	3	that	that	SCONJ
hassl-4518	85	4	litigation	litigation	NOUN
hassl-4518	85	5	facilities	facility	NOUN
hassl-4518	85	6	are	be	AUX
hassl-4518	85	7	favorably	favorably	ADV
hassl-4518	85	8	inclined	incline	VERB
hassl-4518	85	9	towards	towards	ADP
hassl-4518	85	10	opportunities	opportunity	NOUN
hassl-4518	85	11	for	for	ADP
hassl-4518	85	12	unethical	unethical	ADJ
hassl-4518	85	13	accounting	accounting	NOUN
hassl-4518	85	14	practices	practice	NOUN
hassl-4518	85	15	and	and	CCONJ
hassl-4518	85	16	are	be	AUX
hassl-4518	85	17	inversely	inversely	ADV
hassl-4518	85	18	associated	associate	VERB
hassl-4518	85	19	with	with	ADP
hassl-4518	85	20	justifications	justification	NOUN
hassl-4518	85	21	for	for	ADP
hassl-4518	85	22	such	such	ADJ
hassl-4518	85	23	practices	practice	NOUN
hassl-4518	85	24	.	.	PUNCT
hassl-4518	86	1	this	this	DET
hassl-4518	86	2	evidence	evidence	NOUN
hassl-4518	86	3	suggests	suggest	VERB
hassl-4518	86	4	that	that	SCONJ
hassl-4518	86	5	litigation	litigation	NOUN
hassl-4518	86	6	facilities	facility	NOUN
hassl-4518	86	7	are	be	AUX
hassl-4518	86	8	more	more	ADV
hassl-4518	86	9	supportive	supportive	ADJ
hassl-4518	86	10	of	of	ADP
hassl-4518	86	11	opportunities	opportunity	NOUN
hassl-4518	86	12	for	for	ADP
hassl-4518	86	13	unethical	unethical	ADJ
hassl-4518	86	14	financial	financial	ADJ
hassl-4518	86	15	practices	practice	NOUN
hassl-4518	86	16	,	,	PUNCT
hassl-4518	86	17	and	and	CCONJ
hassl-4518	86	18	that	that	SCONJ
hassl-4518	86	19	unethical	unethical	ADJ
hassl-4518	86	20	practices	practice	NOUN
hassl-4518	86	21	decline	decline	VERB
hassl-4518	86	22	as	as	ADP
hassl-4518	86	23	support	support	NOUN
hassl-4518	86	24	for	for	ADP
hassl-4518	86	25	litigation	litigation	NOUN
hassl-4518	86	26	increases	increase	NOUN
hassl-4518	86	27	.	.	PUNCT
hassl-4518	87	1	furthermore	furthermore	ADV
hassl-4518	87	2	,	,	PUNCT
hassl-4518	87	3	as	as	SCONJ
hassl-4518	87	4	the	the	DET
hassl-4518	87	5	assistance	assistance	NOUN
hassl-4518	87	6	provided	provide	VERB
hassl-4518	87	7	by	by	ADP
hassl-4518	87	8	litigation	litigation	NOUN
hassl-4518	87	9	rises	rise	NOUN
hassl-4518	87	10	,	,	PUNCT
hassl-4518	87	11	the	the	DET
hassl-4518	87	12	justification	justification	NOUN
hassl-4518	87	13	for	for	ADP
hassl-4518	87	14	unethical	unethical	ADJ
hassl-4518	87	15	financial	financial	ADJ
hassl-4518	87	16	activities	activity	NOUN
hassl-4518	87	17	decreases	decrease	VERB
hassl-4518	87	18	.	.	PUNCT
hassl-4518	88	1	additionally	additionally	ADV
hassl-4518	88	2	,	,	PUNCT
hassl-4518	88	3	the	the	DET
hassl-4518	88	4	increasing	increase	VERB
hassl-4518	88	5	use	use	NOUN
hassl-4518	88	6	of	of	ADP
hassl-4518	88	7	digital	digital	ADJ
hassl-4518	88	8	evidence	evidence	NOUN
hassl-4518	88	9	in	in	ADP
hassl-4518	88	10	jurisdictional	jurisdictional	ADJ
hassl-4518	88	11	debates	debate	NOUN
hassl-4518	88	12	has	have	AUX
hassl-4518	88	13	made	make	VERB
hassl-4518	88	14	e	e	NOUN
hassl-4518	88	15	-	-	NOUN
hassl-4518	88	16	discovery	discovery	VERB
hassl-4518	88	17	an	an	DET
hassl-4518	88	18	important	important	ADJ
hassl-4518	88	19	aspect	aspect	NOUN
hassl-4518	88	20	of	of	ADP
hassl-4518	88	21	litigation	litigation	NOUN
hassl-4518	88	22	facilities	facility	NOUN
hassl-4518	88	23	.	.	PUNCT
hassl-4518	89	1	the	the	DET
hassl-4518	89	2	assessment	assessment	NOUN
hassl-4518	89	3	of	of	ADP
hassl-4518	89	4	electronic	electronic	ADJ
hassl-4518	89	5	files	file	NOUN
hassl-4518	89	6	,	,	PUNCT
hassl-4518	89	7	including	include	VERB
hassl-4518	89	8	their	their	PRON
hassl-4518	89	9	discovery	discovery	NOUN
hassl-4518	89	10	and	and	CCONJ
hassl-4518	89	11	collection	collection	NOUN
hassl-4518	89	12	such	such	ADJ
hassl-4518	89	13	as	as	ADP
hassl-4518	89	14	emails	email	NOUN
hassl-4518	89	15	,	,	PUNCT
hassl-4518	89	16	transaction	transaction	NOUN
hassl-4518	89	17	logs	log	NOUN
hassl-4518	89	18	,	,	PUNCT
hassl-4518	89	19	and	and	CCONJ
hassl-4518	89	20	digital	digital	ADJ
hassl-4518	89	21	interactions	interaction	NOUN
hassl-4518	89	22	is	be	AUX
hassl-4518	89	23	considered	consider	VERB
hassl-4518	89	24	part	part	NOUN
hassl-4518	89	25	of	of	ADP
hassl-4518	89	26	e	e	NOUN
hassl-4518	89	27	-	-	NOUN
hassl-4518	89	28	discovery	discovery	NOUN
hassl-4518	89	29	.	.	PUNCT
hassl-4518	90	1	this	this	DET
hassl-4518	90	2	process	process	NOUN
hassl-4518	90	3	is	be	AUX
hassl-4518	90	4	significant	significant	ADJ
hassl-4518	90	5	in	in	ADP
hassl-4518	90	6	uncovering	uncover	VERB
hassl-4518	90	7	unethical	unethical	ADJ
hassl-4518	90	8	financial	financial	ADJ
hassl-4518	90	9	activities	activity	NOUN
hassl-4518	90	10	,	,	PUNCT
hassl-4518	90	11	as	as	SCONJ
hassl-4518	90	12	it	it	PRON
hassl-4518	90	13	can	can	AUX
hassl-4518	90	14	provide	provide	VERB
hassl-4518	90	15	concrete	concrete	ADJ
hassl-4518	90	16	evidence	evidence	NOUN
hassl-4518	90	17	of	of	ADP
hassl-4518	90	18	misconduct	misconduct	NOUN
hassl-4518	90	19	or	or	CCONJ
hassl-4518	90	20	fraudulent	fraudulent	ADJ
hassl-4518	90	21	interactions	interaction	NOUN
hassl-4518	90	22	(	(	PUNCT
hassl-4518	90	23	bennett	bennett	PROPN
hassl-4518	90	24	&	&	CCONJ
hassl-4518	90	25	carpenter	carpenter	PROPN
hassl-4518	90	26	,	,	PUNCT
hassl-4518	90	27	2019	2019	NUM
hassl-4518	90	28	)	)	PUNCT
hassl-4518	90	29	.	.	PUNCT
hassl-4518	91	1	this	this	PRON
hassl-4518	91	2	can	can	AUX
hassl-4518	91	3	be	be	AUX
hassl-4518	91	4	utilized	utilize	VERB
hassl-4518	91	5	to	to	PART
hassl-4518	91	6	assess	assess	VERB
hassl-4518	91	7	the	the	DET
hassl-4518	91	8	correctness	correctness	NOUN
hassl-4518	91	9	of	of	ADP
hassl-4518	91	10	financial	financial	ADJ
hassl-4518	91	11	records	record	NOUN
hassl-4518	91	12	,	,	PUNCT
hassl-4518	91	13	uncover	uncover	VERB
hassl-4518	91	14	hidden	hidden	ADJ
hassl-4518	91	15	aspects	aspect	NOUN
hassl-4518	91	16	,	,	PUNCT
hassl-4518	91	17	or	or	CCONJ
hassl-4518	91	18	estimate	estimate	VERB
hassl-4518	91	19	the	the	DET
hassl-4518	91	20	damage	damage	NOUN
hassl-4518	91	21	caused	cause	VERB
hassl-4518	91	22	by	by	ADP
hassl-4518	91	23	unethical	unethical	ADJ
hassl-4518	91	24	financial	financial	ADJ
hassl-4518	91	25	evidence	evidence	NOUN
hassl-4518	91	26	.	.	PUNCT
hassl-4518	92	1	therefore	therefore	ADV
hassl-4518	92	2	,	,	PUNCT
hassl-4518	92	3	with	with	ADP
hassl-4518	92	4	the	the	DET
hassl-4518	92	5	presentation	presentation	NOUN
hassl-4518	92	6	of	of	ADP
hassl-4518	92	7	facts	fact	NOUN
hassl-4518	92	8	supporting	support	VERB
hassl-4518	92	9	legal	legal	ADJ
hassl-4518	92	10	decision	decision	NOUN
hassl-4518	92	11	-	-	PUNCT
hassl-4518	92	12	making	making	NOUN
hassl-4518	92	13	,	,	PUNCT
hassl-4518	92	14	their	their	PRON
hassl-4518	92	15	insights	insight	NOUN
hassl-4518	92	16	contribute	contribute	VERB
hassl-4518	92	17	to	to	ADP
hassl-4518	92	18	mitigating	mitigate	VERB
hassl-4518	92	19	unethical	unethical	ADJ
hassl-4518	92	20	financial	financial	ADJ
hassl-4518	92	21	activities	activity	NOUN
hassl-4518	92	22	(	(	PUNCT
hassl-4518	92	23	zhou	zhou	PROPN
hassl-4518	92	24	&	&	CCONJ
hassl-4518	92	25	li	li	PROPN
hassl-4518	92	26	,	,	PUNCT
hassl-4518	92	27	2020	2020	NUM
hassl-4518	92	28	)	)	PUNCT
hassl-4518	92	29	.	.	PUNCT
hassl-4518	93	1	in	in	ADP
hassl-4518	93	2	addition	addition	NOUN
hassl-4518	93	3	,	,	PUNCT
hassl-4518	93	4	previous	previous	ADJ
hassl-4518	93	5	evidence	evidence	NOUN
hassl-4518	93	6	revealed	reveal	VERB
hassl-4518	93	7	that	that	SCONJ
hassl-4518	93	8	forensic	forensic	ADJ
hassl-4518	93	9	personnel	personnel	NOUN
hassl-4518	93	10	possess	possess	VERB
hassl-4518	93	11	a	a	DET
hassl-4518	93	12	variety	variety	NOUN
hassl-4518	93	13	of	of	ADP
hassl-4518	93	14	competencies	competency	NOUN
hassl-4518	93	15	,	,	PUNCT
hassl-4518	93	16	including	include	VERB
hassl-4518	93	17	the	the	DET
hassl-4518	93	18	ability	ability	NOUN
hassl-4518	93	19	and	and	CCONJ
hassl-4518	93	20	strength	strength	NOUN
hassl-4518	93	21	to	to	PART
hassl-4518	93	22	cognitively	cognitively	ADV
hassl-4518	93	23	recognize	recognize	VERB
hassl-4518	93	24	and	and	CCONJ
hassl-4518	93	25	diagnose	diagnose	NOUN
hassl-4518	93	26	crisis	crisis	NOUN
hassl-4518	93	27	issues	issue	NOUN
hassl-4518	93	28	,	,	PUNCT
hassl-4518	93	29	the	the	DET
hassl-4518	93	30	ability	ability	NOUN
hassl-4518	93	31	to	to	PART
hassl-4518	93	32	write	write	VERB
hassl-4518	93	33	clearly	clearly	ADV
hassl-4518	93	34	and	and	CCONJ
hassl-4518	93	35	analytically	analytically	ADV
hassl-4518	93	36	,	,	PUNCT
hassl-4518	93	37	the	the	DET
hassl-4518	93	38	ability	ability	NOUN
hassl-4518	93	39	to	to	PART
hassl-4518	93	40	understand	understand	VERB
hassl-4518	93	41	specific	specific	ADJ
hassl-4518	93	42	judicial	judicial	ADJ
hassl-4518	93	43	matters	matter	NOUN
hassl-4518	93	44	,	,	PUNCT
hassl-4518	93	45	and	and	CCONJ
hassl-4518	93	46	the	the	DET
hassl-4518	93	47	ability	ability	NOUN
hassl-4518	93	48	to	to	PART
hassl-4518	93	49	control	control	VERB
hassl-4518	93	50	oneself	oneself	PRON
hassl-4518	93	51	.	.	PUNCT
hassl-4518	94	1	this	this	PRON
hassl-4518	94	2	illustrates	illustrate	VERB
hassl-4518	94	3	that	that	SCONJ
hassl-4518	94	4	a	a	DET
hassl-4518	94	5	higher	high	ADJ
hassl-4518	94	6	degree	degree	NOUN
hassl-4518	94	7	of	of	ADP
hassl-4518	94	8	competence	competence	NOUN
hassl-4518	94	9	is	be	AUX
hassl-4518	94	10	required	require	VERB
hassl-4518	94	11	to	to	PART
hassl-4518	94	12	examine	examine	VERB
hassl-4518	94	13	current	current	ADJ
hassl-4518	94	14	complex	complex	ADJ
hassl-4518	94	15	financial	financial	ADJ
hassl-4518	94	16	challenges	challenge	NOUN
hassl-4518	94	17	,	,	PUNCT
hassl-4518	94	18	and	and	CCONJ
hassl-4518	94	19	interestingly	interestingly	ADV
hassl-4518	94	20	,	,	PUNCT
hassl-4518	94	21	forensic	forensic	ADJ
hassl-4518	94	22	humanities	humanity	NOUN
hassl-4518	94	23	and	and	CCONJ
hassl-4518	94	24	social	social	ADJ
hassl-4518	94	25	sciences	science	NOUN
hassl-4518	94	26	letters	letter	NOUN
hassl-4518	94	27	,	,	PUNCT
hassl-4518	94	28	2025	2025	NUM
hassl-4518	94	29	,	,	PUNCT
hassl-4518	94	30	13(4	13(4	NUM
hassl-4518	94	31	):	):	PUNCT
hassl-4518	94	32	1466	1466	NUM
hassl-4518	94	33	-	-	SYM
hassl-4518	94	34	1477	1477	NUM
hassl-4518	94	35	1469	1469	NUM
hassl-4518	94	36	©	©	PROPN
hassl-4518	94	37	2025	2025	NUM
hassl-4518	94	38	conscientia	conscientia	PROPN
hassl-4518	94	39	beam	beam	PROPN
hassl-4518	94	40	.	.	PUNCT
hassl-4518	95	1	all	all	DET
hassl-4518	95	2	rights	right	NOUN
hassl-4518	95	3	reserved	reserve	VERB
hassl-4518	95	4	.	.	PUNCT
hassl-4518	96	1	accounting	accounting	NOUN
hassl-4518	96	2	is	be	AUX
hassl-4518	96	3	seen	see	VERB
hassl-4518	96	4	as	as	ADP
hassl-4518	96	5	being	be	AUX
hassl-4518	96	6	at	at	ADP
hassl-4518	96	7	the	the	DET
hassl-4518	96	8	forefront	forefront	NOUN
hassl-4518	96	9	of	of	ADP
hassl-4518	96	10	combating	combat	VERB
hassl-4518	96	11	fraudulent	fraudulent	ADJ
hassl-4518	96	12	accounting	accounting	NOUN
hassl-4518	96	13	operations	operation	NOUN
hassl-4518	96	14	(	(	PUNCT
hassl-4518	96	15	gabrielle	gabrielle	NOUN
hassl-4518	96	16	,	,	PUNCT
hassl-4518	96	17	2009	2009	NUM
hassl-4518	96	18	)	)	PUNCT
hassl-4518	96	19	.	.	PUNCT
hassl-4518	97	1	in	in	ADP
hassl-4518	97	2	addition	addition	NOUN
hassl-4518	97	3	,	,	PUNCT
hassl-4518	97	4	the	the	DET
hassl-4518	97	5	practice	practice	NOUN
hassl-4518	97	6	of	of	ADP
hassl-4518	97	7	forensic	forensic	ADJ
hassl-4518	97	8	accounting	accounting	NOUN
hassl-4518	97	9	should	should	AUX
hassl-4518	97	10	embrace	embrace	VERB
hassl-4518	97	11	big	big	ADJ
hassl-4518	97	12	data	datum	NOUN
hassl-4518	97	13	analytics	analytic	NOUN
hassl-4518	97	14	along	along	ADP
hassl-4518	97	15	with	with	ADP
hassl-4518	97	16	keen	keen	ADJ
hassl-4518	97	17	mitigating	mitigating	NOUN
hassl-4518	97	18	skills	skill	NOUN
hassl-4518	97	19	for	for	ADP
hassl-4518	97	20	addressing	address	VERB
hassl-4518	97	21	complications	complication	NOUN
hassl-4518	97	22	properly	properly	ADV
hassl-4518	97	23	.	.	PUNCT
hassl-4518	98	1	the	the	DET
hassl-4518	98	2	evidence	evidence	NOUN
hassl-4518	98	3	derived	derive	VERB
hassl-4518	98	4	from	from	ADP
hassl-4518	98	5	thailand	thailand	PROPN
hassl-4518	98	6	indicates	indicate	VERB
hassl-4518	98	7	that	that	SCONJ
hassl-4518	98	8	both	both	CCONJ
hassl-4518	98	9	the	the	DET
hassl-4518	98	10	trade	trade	NOUN
hassl-4518	98	11	sector	sector	NOUN
hassl-4518	98	12	and	and	CCONJ
hassl-4518	98	13	the	the	DET
hassl-4518	98	14	public	public	ADJ
hassl-4518	98	15	sector	sector	NOUN
hassl-4518	98	16	are	be	AUX
hassl-4518	98	17	plagued	plague	VERB
hassl-4518	98	18	by	by	ADP
hassl-4518	98	19	fraudulent	fraudulent	ADJ
hassl-4518	98	20	financial	financial	ADJ
hassl-4518	98	21	activities	activity	NOUN
hassl-4518	98	22	,	,	PUNCT
hassl-4518	98	23	and	and	CCONJ
hassl-4518	98	24	personnel	personnel	NOUN
hassl-4518	98	25	from	from	ADP
hassl-4518	98	26	the	the	DET
hassl-4518	98	27	accounting	accounting	NOUN
hassl-4518	98	28	unit	unit	NOUN
hassl-4518	98	29	further	far	ADV
hassl-4518	98	30	need	need	VERB
hassl-4518	98	31	to	to	PART
hassl-4518	98	32	execute	execute	VERB
hassl-4518	98	33	vital	vital	ADJ
hassl-4518	98	34	responsibilities	responsibility	NOUN
hassl-4518	98	35	.	.	PUNCT
hassl-4518	99	1	moreover	moreover	ADV
hassl-4518	99	2	,	,	PUNCT
hassl-4518	99	3	their	their	PRON
hassl-4518	99	4	adequate	adequate	ADJ
hassl-4518	99	5	accounting	accounting	NOUN
hassl-4518	99	6	and	and	CCONJ
hassl-4518	99	7	analytics	analytic	NOUN
hassl-4518	99	8	knowledge	knowledge	NOUN
hassl-4518	99	9	leads	lead	VERB
hassl-4518	99	10	to	to	ADP
hassl-4518	99	11	their	their	PRON
hassl-4518	99	12	efforts	effort	NOUN
hassl-4518	99	13	to	to	PART
hassl-4518	99	14	discover	discover	VERB
hassl-4518	99	15	,	,	PUNCT
hassl-4518	99	16	observe	observe	VERB
hassl-4518	99	17	,	,	PUNCT
hassl-4518	99	18	and	and	CCONJ
hassl-4518	99	19	control	control	VERB
hassl-4518	99	20	illegal	illegal	ADJ
hassl-4518	99	21	practices	practice	NOUN
hassl-4518	99	22	,	,	PUNCT
hassl-4518	99	23	ensuring	ensure	VERB
hassl-4518	99	24	their	their	PRON
hassl-4518	99	25	integrity	integrity	NOUN
hassl-4518	99	26	(	(	PUNCT
hassl-4518	99	27	afriyie	afriyie	ADV
hassl-4518	99	28	et	et	PROPN
hassl-4518	99	29	al	al	PROPN
hassl-4518	99	30	.	.	PROPN
hassl-4518	99	31	,	,	PUNCT
hassl-4518	99	32	2022	2022	NUM
hassl-4518	99	33	;	;	PUNCT
hassl-4518	99	34	nikomborirak	nikomborirak	NOUN
hassl-4518	99	35	,	,	PUNCT
hassl-4518	99	36	sritrakul	sritrakul	NOUN
hassl-4518	99	37	,	,	PUNCT
hassl-4518	99	38	&	&	CCONJ
hassl-4518	99	39	tansuchat	tansuchat	PROPN
hassl-4518	99	40	,	,	PUNCT
hassl-4518	99	41	2011	2011	NUM
hassl-4518	99	42	;	;	PUNCT
hassl-4518	99	43	nwaiwu	nwaiwu	NOUN
hassl-4518	99	44	&	&	CCONJ
hassl-4518	99	45	aaron	aaron	PROPN
hassl-4518	99	46	,	,	PUNCT
hassl-4518	99	47	2018	2018	NUM
hassl-4518	99	48	;	;	PUNCT
hassl-4518	99	49	rosnidah	rosnidah	PROPN
hassl-4518	99	50	,	,	PUNCT
hassl-4518	99	51	siregar	siregar	NOUN
hassl-4518	99	52	,	,	PUNCT
hassl-4518	99	53	wibowo	wibowo	NOUN
hassl-4518	99	54	,	,	PUNCT
hassl-4518	99	55	&	&	CCONJ
hassl-4518	99	56	riyadi	riyadi	PROPN
hassl-4518	99	57	,	,	PUNCT
hassl-4518	99	58	2022	2022	NUM
hassl-4518	99	59	;	;	PUNCT
hassl-4518	99	60	shakeel	shakeel	PROPN
hassl-4518	99	61	et	et	PROPN
hassl-4518	99	62	al	al	PROPN
hassl-4518	99	63	.	.	PROPN
hassl-4518	99	64	,	,	PUNCT
hassl-4518	99	65	2021	2021	NUM
hassl-4518	99	66	)	)	PUNCT
hassl-4518	99	67	.	.	PUNCT
hassl-4518	100	1	based	base	VERB
hassl-4518	100	2	on	on	ADP
hassl-4518	100	3	the	the	DET
hassl-4518	100	4	previous	previous	ADJ
hassl-4518	100	5	literature	literature	NOUN
hassl-4518	100	6	,	,	PUNCT
hassl-4518	100	7	the	the	DET
hassl-4518	100	8	hypothesis	hypothesis	NOUN
hassl-4518	100	9	has	have	AUX
hassl-4518	100	10	been	be	AUX
hassl-4518	100	11	formulated	formulate	VERB
hassl-4518	100	12	.	.	PUNCT
hassl-4518	101	1	h1	h1	PROPN
hassl-4518	101	2	:	:	PUNCT
hassl-4518	101	3	litigation	litigation	NOUN
hassl-4518	101	4	support	support	NOUN
hassl-4518	101	5	services	service	NOUN
hassl-4518	101	6	and	and	CCONJ
hassl-4518	101	7	ethical	ethical	ADJ
hassl-4518	101	8	financial	financial	ADJ
hassl-4518	101	9	practices	practice	NOUN
hassl-4518	101	10	have	have	VERB
hassl-4518	101	11	a	a	DET
hassl-4518	101	12	positive	positive	ADJ
hassl-4518	101	13	and	and	CCONJ
hassl-4518	101	14	significant	significant	ADJ
hassl-4518	101	15	relationship	relationship	NOUN
hassl-4518	101	16	.	.	PUNCT
hassl-4518	102	1	2.3	2.3	NUM
hassl-4518	102	2	.	.	PUNCT
hassl-4518	103	1	forensic	forensic	ADJ
hassl-4518	103	2	data	datum	NOUN
hassl-4518	103	3	analysis	analysis	NOUN
hassl-4518	103	4	and	and	CCONJ
hassl-4518	103	5	ethical	ethical	ADJ
hassl-4518	103	6	financial	financial	ADJ
hassl-4518	103	7	practice	practice	NOUN
hassl-4518	103	8	forensic	forensic	ADJ
hassl-4518	103	9	data	datum	NOUN
hassl-4518	103	10	analysis	analysis	NOUN
hassl-4518	103	11	is	be	AUX
hassl-4518	103	12	the	the	DET
hassl-4518	103	13	study	study	NOUN
hassl-4518	103	14	and	and	CCONJ
hassl-4518	103	15	interpretation	interpretation	NOUN
hassl-4518	103	16	of	of	ADP
hassl-4518	103	17	financial	financial	ADJ
hassl-4518	103	18	data	datum	NOUN
hassl-4518	103	19	using	use	VERB
hassl-4518	103	20	sophisticated	sophisticated	ADJ
hassl-4518	103	21	analytical	analytical	ADJ
hassl-4518	103	22	techniques	technique	NOUN
hassl-4518	103	23	and	and	CCONJ
hassl-4518	103	24	methodologies	methodology	NOUN
hassl-4518	103	25	to	to	PART
hassl-4518	103	26	detect	detect	VERB
hassl-4518	103	27	fraud	fraud	NOUN
hassl-4518	103	28	,	,	PUNCT
hassl-4518	103	29	thereby	thereby	ADV
hassl-4518	103	30	facilitating	facilitate	VERB
hassl-4518	103	31	legal	legal	ADJ
hassl-4518	103	32	scrutiny	scrutiny	NOUN
hassl-4518	103	33	(	(	PUNCT
hassl-4518	103	34	fwambaa	fwambaa	ADJ
hassl-4518	103	35	,	,	PUNCT
hassl-4518	103	36	2023	2023	NUM
hassl-4518	103	37	)	)	PUNCT
hassl-4518	103	38	.	.	PUNCT
hassl-4518	104	1	consequently	consequently	ADV
hassl-4518	104	2	,	,	PUNCT
hassl-4518	104	3	the	the	DET
hassl-4518	104	4	presence	presence	NOUN
hassl-4518	104	5	of	of	ADP
hassl-4518	104	6	an	an	DET
hassl-4518	104	7	effective	effective	ADJ
hassl-4518	104	8	framework	framework	NOUN
hassl-4518	104	9	for	for	ADP
hassl-4518	104	10	forensic	forensic	ADJ
hassl-4518	104	11	data	datum	NOUN
hassl-4518	104	12	analysis	analysis	NOUN
hassl-4518	104	13	diminishes	diminish	VERB
hassl-4518	104	14	the	the	DET
hassl-4518	104	15	prevalence	prevalence	NOUN
hassl-4518	104	16	of	of	ADP
hassl-4518	104	17	unethical	unethical	ADJ
hassl-4518	104	18	enterprises	enterprise	NOUN
hassl-4518	104	19	involved	involve	VERB
hassl-4518	104	20	in	in	ADP
hassl-4518	104	21	financial	financial	ADJ
hassl-4518	104	22	transactions	transaction	NOUN
hassl-4518	104	23	.	.	PUNCT
hassl-4518	105	1	forensic	forensic	ADJ
hassl-4518	105	2	accounting	accounting	NOUN
hassl-4518	105	3	and	and	CCONJ
hassl-4518	105	4	forensic	forensic	ADJ
hassl-4518	105	5	data	datum	NOUN
hassl-4518	105	6	analysis	analysis	NOUN
hassl-4518	105	7	services	service	NOUN
hassl-4518	105	8	are	be	AUX
hassl-4518	105	9	essential	essential	ADJ
hassl-4518	105	10	for	for	SCONJ
hassl-4518	105	11	organizations	organization	NOUN
hassl-4518	105	12	to	to	PART
hassl-4518	105	13	detect	detect	VERB
hassl-4518	105	14	fraudulent	fraudulent	ADJ
hassl-4518	105	15	activities	activity	NOUN
hassl-4518	105	16	,	,	PUNCT
hassl-4518	105	17	thereby	thereby	ADV
hassl-4518	105	18	fostering	foster	VERB
hassl-4518	105	19	ethical	ethical	ADJ
hassl-4518	105	20	financial	financial	ADJ
hassl-4518	105	21	practices	practice	NOUN
hassl-4518	105	22	(	(	PUNCT
hassl-4518	105	23	johan	johan	PROPN
hassl-4518	105	24	,	,	PUNCT
hassl-4518	105	25	sefcik	sefcik	PROPN
hassl-4518	105	26	,	,	PUNCT
hassl-4518	105	27	&	&	CCONJ
hassl-4518	105	28	thornton	thornton	PROPN
hassl-4518	105	29	,	,	PUNCT
hassl-4518	105	30	2020	2020	NUM
hassl-4518	105	31	)	)	PUNCT
hassl-4518	105	32	.	.	PUNCT
hassl-4518	106	1	similarly	similarly	ADV
hassl-4518	106	2	,	,	PUNCT
hassl-4518	106	3	forensic	forensic	ADJ
hassl-4518	106	4	data	datum	NOUN
hassl-4518	106	5	analysis	analysis	NOUN
hassl-4518	106	6	also	also	ADV
hassl-4518	106	7	improves	improve	VERB
hassl-4518	106	8	openness	openness	NOUN
hassl-4518	106	9	and	and	CCONJ
hassl-4518	106	10	strengthens	strengthen	VERB
hassl-4518	106	11	accountability	accountability	NOUN
hassl-4518	106	12	in	in	ADP
hassl-4518	106	13	the	the	DET
hassl-4518	106	14	reporting	reporting	NOUN
hassl-4518	106	15	of	of	ADP
hassl-4518	106	16	financial	financial	ADJ
hassl-4518	106	17	aspects	aspect	NOUN
hassl-4518	106	18	,	,	PUNCT
hassl-4518	106	19	which	which	PRON
hassl-4518	106	20	in	in	ADP
hassl-4518	106	21	turn	turn	NOUN
hassl-4518	106	22	raises	raise	VERB
hassl-4518	106	23	trustworthiness	trustworthiness	NOUN
hassl-4518	106	24	,	,	PUNCT
hassl-4518	106	25	complies	comply	VERB
hassl-4518	106	26	with	with	ADP
hassl-4518	106	27	the	the	DET
hassl-4518	106	28	norms	norm	NOUN
hassl-4518	106	29	,	,	PUNCT
hassl-4518	106	30	and	and	CCONJ
hassl-4518	106	31	encourages	encourage	VERB
hassl-4518	106	32	ethical	ethical	ADJ
hassl-4518	106	33	financial	financial	ADJ
hassl-4518	106	34	performance	performance	NOUN
hassl-4518	106	35	(	(	PUNCT
hassl-4518	106	36	rezaee	rezaee	PROPN
hassl-4518	106	37	&	&	CCONJ
hassl-4518	106	38	burton	burton	PROPN
hassl-4518	106	39	,	,	PUNCT
hassl-4518	106	40	1997	1997	NUM
hassl-4518	106	41	)	)	PUNCT
hassl-4518	106	42	.	.	PUNCT
hassl-4518	107	1	based	base	VERB
hassl-4518	107	2	on	on	ADP
hassl-4518	107	3	the	the	DET
hassl-4518	107	4	findings	finding	NOUN
hassl-4518	107	5	of	of	ADP
hassl-4518	107	6	paramole	paramole	PROPN
hassl-4518	107	7	(	(	PUNCT
hassl-4518	107	8	2021	2021	NUM
hassl-4518	107	9	)	)	PUNCT
hassl-4518	107	10	,	,	PUNCT
hassl-4518	107	11	forensic	forensic	ADJ
hassl-4518	107	12	data	datum	NOUN
hassl-4518	107	13	analysis	analysis	NOUN
hassl-4518	107	14	plays	play	VERB
hassl-4518	107	15	a	a	DET
hassl-4518	107	16	key	key	ADJ
hassl-4518	107	17	role	role	NOUN
hassl-4518	107	18	in	in	ADP
hassl-4518	107	19	enhancing	enhance	VERB
hassl-4518	107	20	ethical	ethical	ADJ
hassl-4518	107	21	decision	decision	NOUN
hassl-4518	107	22	-	-	PUNCT
hassl-4518	107	23	making	making	NOUN
hassl-4518	107	24	within	within	ADP
hassl-4518	107	25	a	a	DET
hassl-4518	107	26	business	business	NOUN
hassl-4518	107	27	,	,	PUNCT
hassl-4518	107	28	which	which	PRON
hassl-4518	107	29	in	in	ADP
hassl-4518	107	30	turn	turn	NOUN
hassl-4518	107	31	fosters	foster	VERB
hassl-4518	107	32	ethical	ethical	ADJ
hassl-4518	107	33	accounting	accounting	NOUN
hassl-4518	107	34	practices	practice	NOUN
hassl-4518	107	35	.	.	PUNCT
hassl-4518	108	1	based	base	VERB
hassl-4518	108	2	on	on	ADP
hassl-4518	108	3	previous	previous	ADJ
hassl-4518	108	4	studies	study	NOUN
hassl-4518	108	5	,	,	PUNCT
hassl-4518	108	6	the	the	DET
hassl-4518	108	7	following	follow	VERB
hassl-4518	108	8	hypothesis	hypothesis	NOUN
hassl-4518	108	9	has	have	AUX
hassl-4518	108	10	been	be	AUX
hassl-4518	108	11	formulated	formulate	VERB
hassl-4518	108	12	:	:	PUNCT
hassl-4518	108	13	h2	h2	NOUN
hassl-4518	108	14	:	:	PUNCT
hassl-4518	108	15	forensic	forensic	ADJ
hassl-4518	108	16	data	datum	NOUN
hassl-4518	108	17	analysis	analysis	NOUN
hassl-4518	108	18	and	and	CCONJ
hassl-4518	108	19	ethical	ethical	ADJ
hassl-4518	108	20	financial	financial	ADJ
hassl-4518	108	21	practices	practice	NOUN
hassl-4518	108	22	have	have	VERB
hassl-4518	108	23	a	a	DET
hassl-4518	108	24	positive	positive	ADJ
hassl-4518	108	25	and	and	CCONJ
hassl-4518	108	26	significant	significant	ADJ
hassl-4518	108	27	relationship	relationship	NOUN
hassl-4518	108	28	.	.	PUNCT
hassl-4518	109	1	2.4	2.4	NUM
hassl-4518	109	2	.	.	PUNCT
hassl-4518	110	1	ethical	ethical	ADJ
hassl-4518	110	2	awareness	awareness	NOUN
hassl-4518	110	3	and	and	CCONJ
hassl-4518	110	4	ethical	ethical	ADJ
hassl-4518	110	5	financial	financial	ADJ
hassl-4518	110	6	practice	practice	NOUN
hassl-4518	110	7	ethical	ethical	ADJ
hassl-4518	110	8	awareness	awareness	NOUN
hassl-4518	110	9	represents	represent	VERB
hassl-4518	110	10	the	the	DET
hassl-4518	110	11	conscious	conscious	ADJ
hassl-4518	110	12	adherence	adherence	NOUN
hassl-4518	110	13	to	to	ADP
hassl-4518	110	14	the	the	DET
hassl-4518	110	15	doctrine	doctrine	NOUN
hassl-4518	110	16	of	of	ADP
hassl-4518	110	17	moral	moral	ADJ
hassl-4518	110	18	aspects	aspect	NOUN
hassl-4518	110	19	and	and	CCONJ
hassl-4518	110	20	standards	standard	NOUN
hassl-4518	110	21	in	in	ADP
hassl-4518	110	22	examining	examine	VERB
hassl-4518	110	23	financial	financial	ADJ
hassl-4518	110	24	discrepancies	discrepancy	NOUN
hassl-4518	110	25	that	that	PRON
hassl-4518	110	26	reflect	reflect	VERB
hassl-4518	110	27	transparency	transparency	NOUN
hassl-4518	110	28	(	(	PUNCT
hassl-4518	110	29	singleton	singleton	PROPN
hassl-4518	110	30	&	&	CCONJ
hassl-4518	110	31	singleton	singleton	PROPN
hassl-4518	110	32	,	,	PUNCT
hassl-4518	110	33	2010	2010	NUM
hassl-4518	110	34	)	)	PUNCT
hassl-4518	110	35	.	.	PUNCT
hassl-4518	111	1	in	in	ADP
hassl-4518	111	2	addition	addition	NOUN
hassl-4518	111	3	,	,	PUNCT
hassl-4518	111	4	evidence	evidence	NOUN
hassl-4518	111	5	derived	derive	VERB
hassl-4518	111	6	from	from	ADP
hassl-4518	111	7	nigeria	nigeria	PROPN
hassl-4518	111	8	exploring	explore	VERB
hassl-4518	111	9	unethical	unethical	ADJ
hassl-4518	111	10	financial	financial	ADJ
hassl-4518	111	11	practice	practice	NOUN
hassl-4518	111	12	management	management	NOUN
hassl-4518	111	13	and	and	CCONJ
hassl-4518	111	14	forensic	forensic	ADJ
hassl-4518	111	15	accounting	accounting	NOUN
hassl-4518	111	16	revealed	reveal	VERB
hassl-4518	111	17	that	that	SCONJ
hassl-4518	111	18	ethical	ethical	ADJ
hassl-4518	111	19	awareness	awareness	NOUN
hassl-4518	111	20	contributes	contribute	VERB
hassl-4518	111	21	to	to	ADP
hassl-4518	111	22	maintaining	maintain	VERB
hassl-4518	111	23	ethical	ethical	ADJ
hassl-4518	111	24	financial	financial	ADJ
hassl-4518	111	25	practices	practice	NOUN
hassl-4518	111	26	(	(	PUNCT
hassl-4518	111	27	ehioghiren	ehioghiren	PROPN
hassl-4518	111	28	&	&	CCONJ
hassl-4518	111	29	atu	atu	PROPN
hassl-4518	111	30	,	,	PUNCT
hassl-4518	111	31	2016	2016	NUM
hassl-4518	111	32	)	)	PUNCT
hassl-4518	111	33	.	.	PUNCT
hassl-4518	112	1	moreover	moreover	ADV
hassl-4518	112	2	,	,	PUNCT
hassl-4518	112	3	incidents	incident	NOUN
hassl-4518	112	4	of	of	ADP
hassl-4518	112	5	immoral	immoral	ADJ
hassl-4518	112	6	fiscal	fiscal	ADJ
hassl-4518	112	7	conduct	conduct	NOUN
hassl-4518	112	8	have	have	AUX
hassl-4518	112	9	escalated	escalate	VERB
hassl-4518	112	10	in	in	ADP
hassl-4518	112	11	both	both	CCONJ
hassl-4518	112	12	public	public	ADJ
hassl-4518	112	13	and	and	CCONJ
hassl-4518	112	14	private	private	ADJ
hassl-4518	112	15	organizations	organization	NOUN
hassl-4518	112	16	,	,	PUNCT
hassl-4518	112	17	requiring	require	VERB
hassl-4518	112	18	all	all	DET
hassl-4518	112	19	stakeholders	stakeholder	NOUN
hassl-4518	112	20	to	to	PART
hassl-4518	112	21	be	be	AUX
hassl-4518	112	22	vigilant	vigilant	ADJ
hassl-4518	112	23	and	and	CCONJ
hassl-4518	112	24	promote	promote	VERB
hassl-4518	112	25	an	an	DET
hassl-4518	112	26	understanding	understanding	NOUN
hassl-4518	112	27	of	of	ADP
hassl-4518	112	28	financial	financial	ADJ
hassl-4518	112	29	practices	practice	NOUN
hassl-4518	112	30	that	that	PRON
hassl-4518	112	31	ultimately	ultimately	ADV
hassl-4518	112	32	improve	improve	VERB
hassl-4518	112	33	ethical	ethical	ADJ
hassl-4518	112	34	standards	standard	NOUN
hassl-4518	112	35	(	(	PUNCT
hassl-4518	112	36	rozmita	rozmita	NOUN
hassl-4518	112	37	&	&	CCONJ
hassl-4518	112	38	ariandi	ariandi	PROPN
hassl-4518	112	39	,	,	PUNCT
hassl-4518	112	40	2017	2017	NUM
hassl-4518	112	41	)	)	PUNCT
hassl-4518	112	42	.	.	PUNCT
hassl-4518	113	1	similarly	similarly	ADV
hassl-4518	113	2	,	,	PUNCT
hassl-4518	113	3	the	the	DET
hassl-4518	113	4	understanding	understanding	NOUN
hassl-4518	113	5	of	of	ADP
hassl-4518	113	6	internal	internal	ADJ
hassl-4518	113	7	control	control	NOUN
hassl-4518	113	8	and	and	CCONJ
hassl-4518	113	9	financial	financial	ADJ
hassl-4518	113	10	procedures	procedure	NOUN
hassl-4518	113	11	influences	influence	VERB
hassl-4518	113	12	the	the	DET
hassl-4518	113	13	avoidance	avoidance	NOUN
hassl-4518	113	14	of	of	ADP
hassl-4518	113	15	unethical	unethical	ADJ
hassl-4518	113	16	financial	financial	ADJ
hassl-4518	113	17	behaviors	behavior	NOUN
hassl-4518	113	18	in	in	ADP
hassl-4518	113	19	international	international	ADJ
hassl-4518	113	20	organizations	organization	NOUN
hassl-4518	113	21	,	,	PUNCT
hassl-4518	113	22	emphasizing	emphasize	VERB
hassl-4518	113	23	forensic	forensic	ADJ
hassl-4518	113	24	accounting	accounting	NOUN
hassl-4518	113	25	and	and	CCONJ
hassl-4518	113	26	investigative	investigative	ADJ
hassl-4518	113	27	audits	audits	NOUN
hassl-4518	113	28	.	.	PUNCT
hassl-4518	114	1	consequently	consequently	ADV
hassl-4518	114	2	,	,	PUNCT
hassl-4518	114	3	a	a	DET
hassl-4518	114	4	degree	degree	NOUN
hassl-4518	114	5	of	of	ADP
hassl-4518	114	6	ethical	ethical	ADJ
hassl-4518	114	7	awareness	awareness	NOUN
hassl-4518	114	8	promotes	promote	VERB
hassl-4518	114	9	ethical	ethical	ADJ
hassl-4518	114	10	financial	financial	ADJ
hassl-4518	114	11	actions	action	NOUN
hassl-4518	114	12	(	(	PUNCT
hassl-4518	114	13	tuanakotta	tuanakotta	NOUN
hassl-4518	114	14	,	,	PUNCT
hassl-4518	114	15	2012	2012	NUM
hassl-4518	114	16	)	)	PUNCT
hassl-4518	114	17	.	.	PUNCT
hassl-4518	115	1	similarly	similarly	ADV
hassl-4518	115	2	,	,	PUNCT
hassl-4518	115	3	tuanakotta	tuanakotta	NOUN
hassl-4518	115	4	(	(	PUNCT
hassl-4518	115	5	2012	2012	NUM
hassl-4518	115	6	)	)	PUNCT
hassl-4518	115	7	conducted	conduct	VERB
hassl-4518	115	8	a	a	DET
hassl-4518	115	9	survey	survey	NOUN
hassl-4518	115	10	focused	focus	VERB
hassl-4518	115	11	on	on	ADP
hassl-4518	115	12	investigative	investigative	ADJ
hassl-4518	115	13	audit	audit	NOUN
hassl-4518	115	14	and	and	CCONJ
hassl-4518	115	15	forensic	forensic	ADJ
hassl-4518	115	16	accounting	accounting	NOUN
hassl-4518	115	17	.	.	PUNCT
hassl-4518	116	1	the	the	DET
hassl-4518	116	2	research	research	NOUN
hassl-4518	116	3	aimed	aim	VERB
hassl-4518	116	4	to	to	PART
hassl-4518	116	5	explore	explore	VERB
hassl-4518	116	6	the	the	DET
hassl-4518	116	7	impact	impact	NOUN
hassl-4518	116	8	of	of	ADP
hassl-4518	116	9	anti	anti	ADJ
hassl-4518	116	10	-	-	ADJ
hassl-4518	116	11	unethical	unethical	ADJ
hassl-4518	116	12	financial	financial	ADJ
hassl-4518	116	13	practice	practice	NOUN
hassl-4518	116	14	knowledge	knowledge	NOUN
hassl-4518	116	15	and	and	CCONJ
hassl-4518	116	16	internal	internal	ADJ
hassl-4518	116	17	control	control	NOUN
hassl-4518	116	18	on	on	ADP
hassl-4518	116	19	preventing	prevent	VERB
hassl-4518	116	20	unethical	unethical	ADJ
hassl-4518	116	21	financial	financial	ADJ
hassl-4518	116	22	practices	practice	NOUN
hassl-4518	116	23	in	in	ADP
hassl-4518	116	24	intergovernmental	intergovernmental	ADJ
hassl-4518	116	25	organizations	organization	NOUN
hassl-4518	116	26	.	.	PUNCT
hassl-4518	117	1	the	the	DET
hassl-4518	117	2	results	result	NOUN
hassl-4518	117	3	demonstrated	demonstrate	VERB
hassl-4518	117	4	favorable	favorable	ADJ
hassl-4518	117	5	outcomes	outcome	NOUN
hassl-4518	117	6	in	in	ADP
hassl-4518	117	7	mitigating	mitigate	VERB
hassl-4518	117	8	fraud	fraud	NOUN
hassl-4518	117	9	.	.	PUNCT
hassl-4518	118	1	maurer	maurer	PROPN
hassl-4518	118	2	(	(	PUNCT
hassl-4518	118	3	2013	2013	NUM
hassl-4518	118	4	)	)	PUNCT
hassl-4518	118	5	aimed	aim	VERB
hassl-4518	118	6	to	to	PART
hassl-4518	118	7	determine	determine	VERB
hassl-4518	118	8	the	the	DET
hassl-4518	118	9	efficacy	efficacy	NOUN
hassl-4518	118	10	of	of	ADP
hassl-4518	118	11	using	use	VERB
hassl-4518	118	12	employee	employee	NOUN
hassl-4518	118	13	awareness	awareness	NOUN
hassl-4518	118	14	to	to	PART
hassl-4518	118	15	combat	combat	VERB
hassl-4518	118	16	unethical	unethical	ADJ
hassl-4518	118	17	financial	financial	ADJ
hassl-4518	118	18	practices	practice	NOUN
hassl-4518	118	19	.	.	PUNCT
hassl-4518	119	1	the	the	DET
hassl-4518	119	2	research	research	NOUN
hassl-4518	119	3	revealed	reveal	VERB
hassl-4518	119	4	that	that	SCONJ
hassl-4518	119	5	organizational	organizational	ADJ
hassl-4518	119	6	personnel	personnel	NOUN
hassl-4518	119	7	can	can	AUX
hassl-4518	119	8	identify	identify	VERB
hassl-4518	119	9	unethical	unethical	ADJ
hassl-4518	119	10	financial	financial	ADJ
hassl-4518	119	11	practices	practice	NOUN
hassl-4518	119	12	first	first	ADV
hassl-4518	119	13	and	and	CCONJ
hassl-4518	119	14	that	that	SCONJ
hassl-4518	119	15	a	a	DET
hassl-4518	119	16	comprehensive	comprehensive	ADJ
hassl-4518	119	17	policy	policy	NOUN
hassl-4518	119	18	for	for	ADP
hassl-4518	119	19	preventing	prevent	VERB
hassl-4518	119	20	and	and	CCONJ
hassl-4518	119	21	managing	manage	VERB
hassl-4518	119	22	unethical	unethical	ADJ
hassl-4518	119	23	financial	financial	ADJ
hassl-4518	119	24	practices	practice	NOUN
hassl-4518	119	25	must	must	AUX
hassl-4518	119	26	include	include	VERB
hassl-4518	119	27	individualized	individualized	ADJ
hassl-4518	119	28	ethical	ethical	ADJ
hassl-4518	119	29	awareness	awareness	NOUN
hassl-4518	119	30	training	training	NOUN
hassl-4518	119	31	for	for	ADP
hassl-4518	119	32	managers	manager	NOUN
hassl-4518	119	33	and	and	CCONJ
hassl-4518	119	34	organization	organization	NOUN
hassl-4518	119	35	staff	staff	NOUN
hassl-4518	119	36	.	.	PUNCT
hassl-4518	120	1	additionally	additionally	ADV
hassl-4518	120	2	,	,	PUNCT
hassl-4518	120	3	it	it	PRON
hassl-4518	120	4	was	be	AUX
hassl-4518	120	5	shown	show	VERB
hassl-4518	120	6	that	that	SCONJ
hassl-4518	120	7	companies	company	NOUN
hassl-4518	120	8	with	with	ADP
hassl-4518	120	9	ethical	ethical	ADJ
hassl-4518	120	10	awareness	awareness	NOUN
hassl-4518	120	11	training	training	NOUN
hassl-4518	120	12	programs	program	NOUN
hassl-4518	120	13	for	for	ADP
hassl-4518	120	14	their	their	PRON
hassl-4518	120	15	staff	staff	NOUN
hassl-4518	120	16	experience	experience	VERB
hassl-4518	120	17	fewer	few	ADJ
hassl-4518	120	18	unethical	unethical	ADJ
hassl-4518	120	19	financial	financial	ADJ
hassl-4518	120	20	activities	activity	NOUN
hassl-4518	120	21	compared	compare	VERB
hassl-4518	120	22	to	to	ADP
hassl-4518	120	23	others	other	NOUN
hassl-4518	120	24	.	.	PUNCT
hassl-4518	121	1	thus	thus	ADV
hassl-4518	121	2	,	,	PUNCT
hassl-4518	121	3	mitigation	mitigation	NOUN
hassl-4518	121	4	of	of	ADP
hassl-4518	121	5	unethical	unethical	ADJ
hassl-4518	121	6	financial	financial	ADJ
hassl-4518	121	7	practices	practice	NOUN
hassl-4518	121	8	can	can	AUX
hassl-4518	121	9	be	be	AUX
hassl-4518	121	10	accomplished	accomplish	VERB
hassl-4518	121	11	by	by	ADP
hassl-4518	121	12	building	build	VERB
hassl-4518	121	13	ethical	ethical	ADJ
hassl-4518	121	14	awareness	awareness	NOUN
hassl-4518	121	15	within	within	ADP
hassl-4518	121	16	the	the	DET
hassl-4518	121	17	organization	organization	NOUN
hassl-4518	121	18	(	(	PUNCT
hassl-4518	121	19	albrecht	albrecht	PROPN
hassl-4518	121	20	,	,	PUNCT
hassl-4518	121	21	albrecht	albrecht	PROPN
hassl-4518	121	22	,	,	PUNCT
hassl-4518	121	23	&	&	CCONJ
hassl-4518	121	24	albrecht	albrecht	PROPN
hassl-4518	121	25	,	,	PUNCT
hassl-4518	121	26	2008	2008	NUM
hassl-4518	121	27	;	;	PUNCT
hassl-4518	121	28	enofe	enofe	ADJ
hassl-4518	121	29	,	,	PUNCT
hassl-4518	121	30	ekpulu	ekpulu	ADJ
hassl-4518	121	31	,	,	PUNCT
hassl-4518	121	32	&	&	CCONJ
hassl-4518	121	33	ajala	ajala	NOUN
hassl-4518	121	34	,	,	PUNCT
hassl-4518	121	35	2015	2015	NUM
hassl-4518	121	36	;	;	PUNCT
hassl-4518	121	37	ozkul	ozkul	PROPN
hassl-4518	121	38	&	&	CCONJ
hassl-4518	121	39	pamukçu	pamukçu	PROPN
hassl-4518	121	40	,	,	PUNCT
hassl-4518	121	41	2012	2012	NUM
hassl-4518	121	42	)	)	PUNCT
hassl-4518	121	43	.	.	PUNCT
hassl-4518	122	1	based	base	VERB
hassl-4518	122	2	on	on	ADP
hassl-4518	122	3	a	a	DET
hassl-4518	122	4	review	review	NOUN
hassl-4518	122	5	of	of	ADP
hassl-4518	122	6	the	the	DET
hassl-4518	122	7	literature	literature	NOUN
hassl-4518	122	8	,	,	PUNCT
hassl-4518	122	9	the	the	DET
hassl-4518	122	10	following	follow	VERB
hassl-4518	122	11	hypothesis	hypothesis	NOUN
hassl-4518	122	12	has	have	AUX
hassl-4518	122	13	been	be	AUX
hassl-4518	122	14	formulated	formulate	VERB
hassl-4518	122	15	:	:	PUNCT
hassl-4518	122	16	h3	h3	NOUN
hassl-4518	122	17	:	:	PUNCT
hassl-4518	122	18	ethical	ethical	ADJ
hassl-4518	122	19	awareness	awareness	NOUN
hassl-4518	122	20	and	and	CCONJ
hassl-4518	122	21	ethical	ethical	ADJ
hassl-4518	122	22	financial	financial	ADJ
hassl-4518	122	23	practice	practice	NOUN
hassl-4518	122	24	have	have	VERB
hassl-4518	122	25	a	a	DET
hassl-4518	122	26	positive	positive	ADJ
hassl-4518	122	27	and	and	CCONJ
hassl-4518	122	28	significant	significant	ADJ
hassl-4518	122	29	relationship	relationship	NOUN
hassl-4518	122	30	.	.	PUNCT
hassl-4518	123	1	humanities	humanity	NOUN
hassl-4518	123	2	and	and	CCONJ
hassl-4518	123	3	social	social	ADJ
hassl-4518	123	4	sciences	science	NOUN
hassl-4518	123	5	letters	letter	NOUN
hassl-4518	123	6	,	,	PUNCT
hassl-4518	123	7	2025	2025	NUM
hassl-4518	123	8	,	,	PUNCT
hassl-4518	123	9	13(4	13(4	NUM
hassl-4518	123	10	):	):	PUNCT
hassl-4518	123	11	1466	1466	NUM
hassl-4518	123	12	-	-	SYM
hassl-4518	123	13	1477	1477	NUM
hassl-4518	123	14	1470	1470	NUM
hassl-4518	123	15	©	©	PROPN
hassl-4518	123	16	2025	2025	NUM
hassl-4518	123	17	conscientia	conscientia	PROPN
hassl-4518	123	18	beam	beam	PROPN
hassl-4518	123	19	.	.	PUNCT
hassl-4518	124	1	all	all	DET
hassl-4518	124	2	rights	right	NOUN
hassl-4518	124	3	reserved	reserve	VERB
hassl-4518	124	4	.	.	PUNCT
hassl-4518	125	1	2.5	2.5	NUM
hassl-4518	125	2	.	.	PUNCT
hassl-4518	126	1	conceptual	conceptual	ADJ
hassl-4518	126	2	framework	framework	NOUN
hassl-4518	126	3	the	the	DET
hassl-4518	126	4	conceptual	conceptual	ADJ
hassl-4518	126	5	framework	framework	NOUN
hassl-4518	126	6	of	of	ADP
hassl-4518	126	7	the	the	DET
hassl-4518	126	8	research	research	NOUN
hassl-4518	126	9	emphasizes	emphasize	VERB
hassl-4518	126	10	the	the	DET
hassl-4518	126	11	research	research	NOUN
hassl-4518	126	12	procedure	procedure	NOUN
hassl-4518	126	13	and	and	CCONJ
hassl-4518	126	14	develops	develop	VERB
hassl-4518	126	15	the	the	DET
hassl-4518	126	16	framework	framework	NOUN
hassl-4518	126	17	for	for	ADP
hassl-4518	126	18	the	the	DET
hassl-4518	126	19	study	study	NOUN
hassl-4518	126	20	.	.	PUNCT
hassl-4518	127	1	this	this	DET
hassl-4518	127	2	study	study	NOUN
hassl-4518	127	3	's	's	PART
hassl-4518	127	4	structure	structure	NOUN
hassl-4518	127	5	demonstrates	demonstrate	VERB
hassl-4518	127	6	how	how	SCONJ
hassl-4518	127	7	independent	independent	ADJ
hassl-4518	127	8	and	and	CCONJ
hassl-4518	127	9	dependent	dependent	ADJ
hassl-4518	127	10	variables	variable	NOUN
hassl-4518	127	11	are	be	AUX
hassl-4518	127	12	related	relate	VERB
hassl-4518	127	13	to	to	ADP
hassl-4518	127	14	each	each	DET
hassl-4518	127	15	other	other	ADJ
hassl-4518	127	16	.	.	PUNCT
hassl-4518	128	1	this	this	DET
hassl-4518	128	2	study	study	NOUN
hassl-4518	128	3	paradigm	paradigm	NOUN
hassl-4518	128	4	identifies	identify	VERB
hassl-4518	128	5	ethical	ethical	ADJ
hassl-4518	128	6	financial	financial	ADJ
hassl-4518	128	7	practices	practice	NOUN
hassl-4518	128	8	as	as	ADP
hassl-4518	128	9	the	the	DET
hassl-4518	128	10	dependent	dependent	ADJ
hassl-4518	128	11	variable	variable	NOUN
hassl-4518	128	12	,	,	PUNCT
hassl-4518	128	13	with	with	ADP
hassl-4518	128	14	ethical	ethical	ADJ
hassl-4518	128	15	awareness	awareness	NOUN
hassl-4518	128	16	,	,	PUNCT
hassl-4518	128	17	forensic	forensic	ADJ
hassl-4518	128	18	data	datum	NOUN
hassl-4518	128	19	analysis	analysis	NOUN
hassl-4518	128	20	,	,	PUNCT
hassl-4518	128	21	and	and	CCONJ
hassl-4518	128	22	litigation	litigation	NOUN
hassl-4518	128	23	support	support	NOUN
hassl-4518	128	24	services	service	NOUN
hassl-4518	128	25	serving	serve	VERB
hassl-4518	128	26	as	as	ADP
hassl-4518	128	27	the	the	DET
hassl-4518	128	28	independent	independent	ADJ
hassl-4518	128	29	factors	factor	NOUN
hassl-4518	128	30	.	.	PUNCT
hassl-4518	129	1	the	the	DET
hassl-4518	129	2	dependent	dependent	ADJ
hassl-4518	129	3	variable	variable	NOUN
hassl-4518	129	4	is	be	AUX
hassl-4518	129	5	presumed	presume	VERB
hassl-4518	129	6	to	to	PART
hassl-4518	129	7	be	be	AUX
hassl-4518	129	8	affected	affect	VERB
hassl-4518	129	9	by	by	ADP
hassl-4518	129	10	the	the	DET
hassl-4518	129	11	services	service	NOUN
hassl-4518	129	12	provided	provide	VERB
hassl-4518	129	13	by	by	ADP
hassl-4518	129	14	the	the	DET
hassl-4518	129	15	independent	independent	ADJ
hassl-4518	129	16	variables	variable	NOUN
hassl-4518	129	17	.	.	PUNCT
hassl-4518	130	1	the	the	DET
hassl-4518	130	2	organization	organization	NOUN
hassl-4518	130	3	's	's	PART
hassl-4518	130	4	development	development	NOUN
hassl-4518	130	5	and	and	CCONJ
hassl-4518	130	6	activities	activity	NOUN
hassl-4518	130	7	are	be	AUX
hassl-4518	130	8	influenced	influence	VERB
hassl-4518	130	9	by	by	ADP
hassl-4518	130	10	both	both	CCONJ
hassl-4518	130	11	independent	independent	ADJ
hassl-4518	130	12	and	and	CCONJ
hassl-4518	130	13	dependent	dependent	ADJ
hassl-4518	130	14	elements	element	NOUN
hassl-4518	130	15	.	.	PUNCT
hassl-4518	131	1	the	the	DET
hassl-4518	131	2	research	research	NOUN
hassl-4518	131	3	framework	framework	NOUN
hassl-4518	131	4	is	be	AUX
hassl-4518	131	5	shown	show	VERB
hassl-4518	131	6	in	in	ADP
hassl-4518	131	7	figure	figure	NOUN
hassl-4518	131	8	1	1	NUM
hassl-4518	131	9	.	.	PUNCT
hassl-4518	131	10	figure	figure	NOUN
hassl-4518	131	11	1	1	NUM
hassl-4518	131	12	.	.	PUNCT
hassl-4518	131	13	conceptual	conceptual	ADJ
hassl-4518	131	14	framework	framework	NOUN
hassl-4518	131	15	.	.	PUNCT
hassl-4518	132	1	3	3	X
hassl-4518	132	2	.	.	X
hassl-4518	132	3	methodology	methodology	NOUN
hassl-4518	132	4	the	the	DET
hassl-4518	132	5	research	research	NOUN
hassl-4518	132	6	aimed	aim	VERB
hassl-4518	132	7	to	to	PART
hassl-4518	132	8	examine	examine	VERB
hassl-4518	132	9	the	the	DET
hassl-4518	132	10	impact	impact	NOUN
hassl-4518	132	11	of	of	ADP
hassl-4518	132	12	ethical	ethical	ADJ
hassl-4518	132	13	awareness	awareness	NOUN
hassl-4518	132	14	,	,	PUNCT
hassl-4518	132	15	forensic	forensic	ADJ
hassl-4518	132	16	data	datum	NOUN
hassl-4518	132	17	analysis	analysis	NOUN
hassl-4518	132	18	,	,	PUNCT
hassl-4518	132	19	and	and	CCONJ
hassl-4518	132	20	litigation	litigation	NOUN
hassl-4518	132	21	support	support	NOUN
hassl-4518	132	22	services	service	NOUN
hassl-4518	132	23	on	on	ADP
hassl-4518	132	24	ethical	ethical	ADJ
hassl-4518	132	25	financial	financial	ADJ
hassl-4518	132	26	practices	practice	NOUN
hassl-4518	132	27	in	in	ADP
hassl-4518	132	28	nepalese	nepalese	ADJ
hassl-4518	132	29	firms	firm	NOUN
hassl-4518	132	30	.	.	PUNCT
hassl-4518	133	1	this	this	DET
hassl-4518	133	2	study	study	NOUN
hassl-4518	133	3	used	use	VERB
hassl-4518	133	4	a	a	DET
hassl-4518	133	5	descriptive	descriptive	ADJ
hassl-4518	133	6	and	and	CCONJ
hassl-4518	133	7	causal	causal	ADJ
hassl-4518	133	8	research	research	NOUN
hassl-4518	133	9	methodology	methodology	NOUN
hassl-4518	133	10	(	(	PUNCT
hassl-4518	133	11	kamau	kamau	NOUN
hassl-4518	133	12	,	,	PUNCT
hassl-4518	133	13	2015	2015	NUM
hassl-4518	133	14	;	;	PUNCT
hassl-4518	133	15	maurer	maurer	NOUN
hassl-4518	133	16	,	,	PUNCT
hassl-4518	133	17	2013	2013	NUM
hassl-4518	133	18	)	)	PUNCT
hassl-4518	133	19	.	.	PUNCT
hassl-4518	134	1	the	the	DET
hassl-4518	134	2	population	population	NOUN
hassl-4518	134	3	of	of	ADP
hassl-4518	134	4	the	the	DET
hassl-4518	134	5	study	study	NOUN
hassl-4518	134	6	represented	represent	VERB
hassl-4518	134	7	the	the	DET
hassl-4518	134	8	employees	employee	NOUN
hassl-4518	134	9	of	of	ADP
hassl-4518	134	10	audit	audit	NOUN
hassl-4518	134	11	companies	company	NOUN
hassl-4518	134	12	and	and	CCONJ
hassl-4518	134	13	financial	financial	ADJ
hassl-4518	134	14	institutions	institution	NOUN
hassl-4518	134	15	located	locate	VERB
hassl-4518	134	16	in	in	ADP
hassl-4518	134	17	kathmandu	kathmandu	NOUN
hassl-4518	134	18	city	city	NOUN
hassl-4518	134	19	including	include	VERB
hassl-4518	134	20	the	the	DET
hassl-4518	134	21	accountants	accountant	NOUN
hassl-4518	134	22	,	,	PUNCT
hassl-4518	134	23	internal	internal	ADJ
hassl-4518	134	24	auditors	auditor	NOUN
hassl-4518	134	25	,	,	PUNCT
hassl-4518	134	26	and	and	CCONJ
hassl-4518	134	27	managers	manager	NOUN
hassl-4518	134	28	as	as	ADP
hassl-4518	134	29	the	the	DET
hassl-4518	134	30	respondent	respondent	NOUN
hassl-4518	134	31	of	of	ADP
hassl-4518	134	32	the	the	DET
hassl-4518	134	33	survey	survey	NOUN
hassl-4518	134	34	.	.	PUNCT
hassl-4518	135	1	the	the	DET
hassl-4518	135	2	survey	survey	NOUN
hassl-4518	135	3	was	be	AUX
hassl-4518	135	4	conducted	conduct	VERB
hassl-4518	135	5	by	by	ADP
hassl-4518	135	6	distributing	distribute	VERB
hassl-4518	135	7	a	a	DET
hassl-4518	135	8	structured	structured	ADJ
hassl-4518	135	9	questionnaire	questionnaire	NOUN
hassl-4518	135	10	among	among	ADP
hassl-4518	135	11	target	target	NOUN
hassl-4518	135	12	respondents	respondent	NOUN
hassl-4518	135	13	.	.	PUNCT
hassl-4518	136	1	a	a	DET
hassl-4518	136	2	total	total	NOUN
hassl-4518	136	3	of	of	ADP
hassl-4518	136	4	434	434	NUM
hassl-4518	136	5	questionnaires	questionnaire	NOUN
hassl-4518	136	6	were	be	AUX
hassl-4518	136	7	disseminated	disseminate	VERB
hassl-4518	136	8	,	,	PUNCT
hassl-4518	136	9	and	and	CCONJ
hassl-4518	136	10	280	280	NUM
hassl-4518	136	11	responses	response	NOUN
hassl-4518	136	12	were	be	AUX
hassl-4518	136	13	received	receive	VERB
hassl-4518	136	14	.	.	PUNCT
hassl-4518	137	1	however	however	ADV
hassl-4518	137	2	,	,	PUNCT
hassl-4518	137	3	4	4	NUM
hassl-4518	137	4	responses	response	NOUN
hassl-4518	137	5	were	be	AUX
hassl-4518	137	6	excluded	exclude	VERB
hassl-4518	137	7	due	due	ADP
hassl-4518	137	8	to	to	ADP
hassl-4518	137	9	incompleteness	incompleteness	NOUN
hassl-4518	137	10	,	,	PUNCT
hassl-4518	137	11	resulting	result	VERB
hassl-4518	137	12	in	in	ADP
hassl-4518	137	13	276	276	NUM
hassl-4518	137	14	valid	valid	ADJ
hassl-4518	137	15	responses	response	NOUN
hassl-4518	137	16	(	(	PUNCT
hassl-4518	137	17	63.59	63.59	NUM
hassl-4518	137	18	percent	percent	NOUN
hassl-4518	137	19	)	)	PUNCT
hassl-4518	137	20	used	use	VERB
hassl-4518	137	21	for	for	ADP
hassl-4518	137	22	analysis	analysis	NOUN
hassl-4518	137	23	.	.	PUNCT
hassl-4518	138	1	the	the	DET
hassl-4518	138	2	data	datum	NOUN
hassl-4518	138	3	was	be	AUX
hassl-4518	138	4	collected	collect	VERB
hassl-4518	138	5	through	through	ADP
hassl-4518	138	6	convenience	convenience	NOUN
hassl-4518	138	7	sampling	sample	VERB
hassl-4518	138	8	from	from	ADP
hassl-4518	138	9	october	october	PROPN
hassl-4518	138	10	to	to	ADP
hassl-4518	138	11	december	december	PROPN
hassl-4518	138	12	2024	2024	NUM
hassl-4518	138	13	.	.	PUNCT
hassl-4518	139	1	the	the	DET
hassl-4518	139	2	questionnaires	questionnaire	NOUN
hassl-4518	139	3	were	be	AUX
hassl-4518	139	4	divided	divide	VERB
hassl-4518	139	5	into	into	ADP
hassl-4518	139	6	two	two	NUM
hassl-4518	139	7	sections	section	NOUN
hassl-4518	139	8	:	:	PUNCT
hassl-4518	139	9	the	the	DET
hassl-4518	139	10	first	first	ADJ
hassl-4518	139	11	section	section	NOUN
hassl-4518	139	12	collected	collect	VERB
hassl-4518	139	13	general	general	ADJ
hassl-4518	139	14	background	background	NOUN
hassl-4518	139	15	information	information	NOUN
hassl-4518	139	16	about	about	ADP
hassl-4518	139	17	the	the	DET
hassl-4518	139	18	respondents	respondent	NOUN
hassl-4518	139	19	,	,	PUNCT
hassl-4518	139	20	and	and	CCONJ
hassl-4518	139	21	the	the	DET
hassl-4518	139	22	second	second	ADJ
hassl-4518	139	23	section	section	NOUN
hassl-4518	139	24	consisted	consist	VERB
hassl-4518	139	25	of	of	ADP
hassl-4518	139	26	opinion	opinion	NOUN
hassl-4518	139	27	-	-	PUNCT
hassl-4518	139	28	based	base	VERB
hassl-4518	139	29	five	five	NUM
hassl-4518	139	30	-	-	PUNCT
hassl-4518	139	31	point	point	NOUN
hassl-4518	139	32	likert	likert	ADJ
hassl-4518	139	33	scale	scale	NOUN
hassl-4518	139	34	questions	question	NOUN
hassl-4518	139	35	related	relate	VERB
hassl-4518	139	36	to	to	ADP
hassl-4518	139	37	research	research	NOUN
hassl-4518	139	38	variables	variable	NOUN
hassl-4518	139	39	such	such	ADJ
hassl-4518	139	40	as	as	ADP
hassl-4518	139	41	litigation	litigation	NOUN
hassl-4518	139	42	support	support	NOUN
hassl-4518	139	43	services	service	NOUN
hassl-4518	139	44	,	,	PUNCT
hassl-4518	139	45	forensic	forensic	ADJ
hassl-4518	139	46	data	datum	NOUN
hassl-4518	139	47	analysis	analysis	NOUN
hassl-4518	139	48	,	,	PUNCT
hassl-4518	139	49	ethical	ethical	ADJ
hassl-4518	139	50	awareness	awareness	NOUN
hassl-4518	139	51	,	,	PUNCT
hassl-4518	139	52	and	and	CCONJ
hassl-4518	139	53	ethical	ethical	ADJ
hassl-4518	139	54	financial	financial	ADJ
hassl-4518	139	55	practices	practice	NOUN
hassl-4518	139	56	.	.	PUNCT
hassl-4518	140	1	the	the	DET
hassl-4518	140	2	likert	likert	ADJ
hassl-4518	140	3	scale	scale	NOUN
hassl-4518	140	4	ranged	range	VERB
hassl-4518	140	5	from	from	ADP
hassl-4518	140	6	1	1	NUM
hassl-4518	140	7	=	=	SYM
hassl-4518	140	8	strongly	strongly	ADV
hassl-4518	140	9	disagree	disagree	VERB
hassl-4518	140	10	to	to	ADP
hassl-4518	140	11	5	5	NUM
hassl-4518	140	12	=	=	PRON
hassl-4518	140	13	strongly	strongly	ADV
hassl-4518	140	14	agree	agree	VERB
hassl-4518	140	15	,	,	PUNCT
hassl-4518	140	16	as	as	SCONJ
hassl-4518	140	17	adopted	adopt	VERB
hassl-4518	140	18	from	from	ADP
hassl-4518	140	19	islamia	islamia	PROPN
hassl-4518	140	20	(	(	PUNCT
hassl-4518	140	21	2016	2016	NUM
hassl-4518	140	22	)	)	PUNCT
hassl-4518	140	23	.	.	PUNCT
hassl-4518	141	1	the	the	DET
hassl-4518	141	2	statistical	statistical	ADJ
hassl-4518	141	3	tools	tool	NOUN
hassl-4518	141	4	used	use	VERB
hassl-4518	141	5	included	include	VERB
hassl-4518	141	6	descriptive	descriptive	ADJ
hassl-4518	141	7	statistics	statistic	NOUN
hassl-4518	141	8	,	,	PUNCT
hassl-4518	141	9	cronbach	cronbach	VERB
hassl-4518	141	10	’s	’s	PART
hassl-4518	141	11	alpha	alpha	NOUN
hassl-4518	141	12	,	,	PUNCT
hassl-4518	141	13	correlation	correlation	NOUN
hassl-4518	141	14	,	,	PUNCT
hassl-4518	141	15	and	and	CCONJ
hassl-4518	141	16	regression	regression	VERB
hassl-4518	141	17	analysis	analysis	NOUN
hassl-4518	141	18	,	,	PUNCT
hassl-4518	141	19	all	all	PRON
hassl-4518	141	20	performed	perform	VERB
hassl-4518	141	21	using	use	VERB
hassl-4518	141	22	spss	spss	PROPN
hassl-4518	141	23	.	.	PUNCT
hassl-4518	142	1	descriptive	descriptive	ADJ
hassl-4518	142	2	statistics	statistic	NOUN
hassl-4518	142	3	provided	provide	VERB
hassl-4518	142	4	information	information	NOUN
hassl-4518	142	5	on	on	ADP
hassl-4518	142	6	participant	participant	ADJ
hassl-4518	142	7	demographics	demographic	NOUN
hassl-4518	142	8	,	,	PUNCT
hassl-4518	142	9	including	include	VERB
hassl-4518	142	10	frequency	frequency	NOUN
hassl-4518	142	11	and	and	CCONJ
hassl-4518	142	12	percentage	percentage	NOUN
hassl-4518	142	13	distributions	distribution	NOUN
hassl-4518	142	14	.	.	PUNCT
hassl-4518	143	1	a	a	DET
hassl-4518	143	2	correlation	correlation	NOUN
hassl-4518	143	3	matrix	matrix	NOUN
hassl-4518	143	4	was	be	AUX
hassl-4518	143	5	generated	generate	VERB
hassl-4518	143	6	to	to	PART
hassl-4518	143	7	assess	assess	VERB
hassl-4518	143	8	relationships	relationship	NOUN
hassl-4518	143	9	between	between	ADP
hassl-4518	143	10	independent	independent	ADJ
hassl-4518	143	11	and	and	CCONJ
hassl-4518	143	12	dependent	dependent	ADJ
hassl-4518	143	13	variables	variable	NOUN
hassl-4518	143	14	.	.	PUNCT
hassl-4518	144	1	linear	linear	ADJ
hassl-4518	144	2	regression	regression	NOUN
hassl-4518	144	3	analysis	analysis	NOUN
hassl-4518	144	4	was	be	AUX
hassl-4518	144	5	employed	employ	VERB
hassl-4518	144	6	to	to	PART
hassl-4518	144	7	examine	examine	VERB
hassl-4518	144	8	the	the	DET
hassl-4518	144	9	impact	impact	NOUN
hassl-4518	144	10	of	of	ADP
hassl-4518	144	11	forensic	forensic	ADJ
hassl-4518	144	12	accounting	accounting	NOUN
hassl-4518	144	13	services	service	NOUN
hassl-4518	144	14	on	on	ADP
hassl-4518	144	15	mitigating	mitigate	VERB
hassl-4518	144	16	unethical	unethical	ADJ
hassl-4518	144	17	financial	financial	ADJ
hassl-4518	144	18	practices	practice	NOUN
hassl-4518	144	19	.	.	PUNCT
hassl-4518	145	1	the	the	DET
hassl-4518	145	2	study	study	NOUN
hassl-4518	145	3	aimed	aim	VERB
hassl-4518	145	4	to	to	PART
hassl-4518	145	5	understand	understand	VERB
hassl-4518	145	6	perspectives	perspective	NOUN
hassl-4518	145	7	on	on	ADP
hassl-4518	145	8	litigation	litigation	NOUN
hassl-4518	145	9	support	support	NOUN
hassl-4518	145	10	services	service	NOUN
hassl-4518	145	11	,	,	PUNCT
hassl-4518	145	12	ethical	ethical	ADJ
hassl-4518	145	13	awareness	awareness	NOUN
hassl-4518	145	14	,	,	PUNCT
hassl-4518	145	15	forensic	forensic	ADJ
hassl-4518	145	16	data	datum	NOUN
hassl-4518	145	17	analysis	analysis	NOUN
hassl-4518	145	18	,	,	PUNCT
hassl-4518	145	19	and	and	CCONJ
hassl-4518	145	20	their	their	PRON
hassl-4518	145	21	role	role	NOUN
hassl-4518	145	22	in	in	ADP
hassl-4518	145	23	mitigating	mitigate	VERB
hassl-4518	145	24	unethical	unethical	ADJ
hassl-4518	145	25	financial	financial	ADJ
hassl-4518	145	26	practices	practice	NOUN
hassl-4518	145	27	,	,	PUNCT
hassl-4518	145	28	thereby	thereby	ADV
hassl-4518	145	29	exploring	explore	VERB
hassl-4518	145	30	the	the	DET
hassl-4518	145	31	influence	influence	NOUN
hassl-4518	145	32	of	of	ADP
hassl-4518	145	33	forensic	forensic	ADJ
hassl-4518	145	34	accounting	accounting	NOUN
hassl-4518	145	35	support	support	NOUN
hassl-4518	145	36	on	on	ADP
hassl-4518	145	37	such	such	ADJ
hassl-4518	145	38	practices	practice	NOUN
hassl-4518	145	39	.	.	PUNCT
hassl-4518	146	1	table	table	NOUN
hassl-4518	146	2	1	1	NUM
hassl-4518	146	3	.	.	PUNCT
hassl-4518	147	1	cronbach	cronbach	PROPN
hassl-4518	147	2	's	's	PART
hassl-4518	147	3	alpha	alpha	NOUN
hassl-4518	147	4	test	test	NOUN
hassl-4518	147	5	result	result	NOUN
hassl-4518	147	6	for	for	ADP
hassl-4518	147	7	reliability	reliability	NOUN
hassl-4518	147	8	.	.	PUNCT
hassl-4518	148	1	s.n	s.n	PROPN
hassl-4518	148	2	.	.	PROPN
hassl-4518	148	3	variable	variable	NOUN
hassl-4518	148	4	no	no	INTJ
hassl-4518	148	5	.	.	PUNCT
hassl-4518	148	6	of	of	ADP
hassl-4518	148	7	items	item	NOUN
hassl-4518	148	8	cronbach	cronbach	VERB
hassl-4518	148	9	's	's	PART
hassl-4518	148	10	alpha	alpha	NOUN
hassl-4518	148	11	1	1	NUM
hassl-4518	148	12	litigation	litigation	NOUN
hassl-4518	148	13	support	support	NOUN
hassl-4518	148	14	services	service	NOUN
hassl-4518	148	15	5	5	NUM
hassl-4518	148	16	0.813	0.813	NUM
hassl-4518	148	17	2	2	NUM
hassl-4518	148	18	ethical	ethical	ADJ
hassl-4518	148	19	awareness	awareness	NOUN
hassl-4518	148	20	5	5	NUM
hassl-4518	148	21	0.815	0.815	NUM
hassl-4518	148	22	3	3	NUM
hassl-4518	148	23	forensic	forensic	ADJ
hassl-4518	148	24	data	datum	NOUN
hassl-4518	148	25	analysis	analysis	NOUN
hassl-4518	148	26	5	5	NUM
hassl-4518	148	27	0.798	0.798	NUM
hassl-4518	148	28	4	4	NUM
hassl-4518	148	29	ethical	ethical	ADJ
hassl-4518	148	30	financial	financial	ADJ
hassl-4518	148	31	performance	performance	NOUN
hassl-4518	148	32	5	5	NUM
hassl-4518	148	33	0.787	0.787	NUM
hassl-4518	148	34	humanities	humanity	NOUN
hassl-4518	148	35	and	and	CCONJ
hassl-4518	148	36	social	social	ADJ
hassl-4518	148	37	sciences	science	NOUN
hassl-4518	148	38	letters	letter	NOUN
hassl-4518	148	39	,	,	PUNCT
hassl-4518	148	40	2025	2025	NUM
hassl-4518	148	41	,	,	PUNCT
hassl-4518	148	42	13(4	13(4	NUM
hassl-4518	148	43	):	):	PUNCT
hassl-4518	148	44	1466	1466	NUM
hassl-4518	148	45	-	-	SYM
hassl-4518	148	46	1477	1477	NUM
hassl-4518	148	47	1471	1471	NUM
hassl-4518	148	48	©	©	PROPN
hassl-4518	148	49	2025	2025	NUM
hassl-4518	148	50	conscientia	conscientia	PROPN
hassl-4518	148	51	beam	beam	PROPN
hassl-4518	148	52	.	.	PUNCT
hassl-4518	149	1	all	all	DET
hassl-4518	149	2	rights	right	NOUN
hassl-4518	149	3	reserved	reserve	VERB
hassl-4518	149	4	.	.	PUNCT
hassl-4518	150	1	table	table	NOUN
hassl-4518	150	2	1	1	NUM
hassl-4518	150	3	of	of	ADP
hassl-4518	150	4	the	the	DET
hassl-4518	150	5	study	study	NOUN
hassl-4518	150	6	presents	present	VERB
hassl-4518	150	7	the	the	DET
hassl-4518	150	8	results	result	NOUN
hassl-4518	150	9	of	of	ADP
hassl-4518	150	10	cronbach	cronbach	NOUN
hassl-4518	150	11	's	's	PART
hassl-4518	150	12	alpha	alpha	NOUN
hassl-4518	150	13	test	test	NOUN
hassl-4518	150	14	,	,	PUNCT
hassl-4518	150	15	which	which	PRON
hassl-4518	150	16	measures	measure	VERB
hassl-4518	150	17	the	the	DET
hassl-4518	150	18	reliability	reliability	NOUN
hassl-4518	150	19	of	of	ADP
hassl-4518	150	20	the	the	DET
hassl-4518	150	21	frequency	frequency	NOUN
hassl-4518	150	22	scale	scale	NOUN
hassl-4518	150	23	through	through	ADP
hassl-4518	150	24	its	its	PRON
hassl-4518	150	25	internal	internal	ADJ
hassl-4518	150	26	consistency	consistency	NOUN
hassl-4518	150	27	(	(	PUNCT
hassl-4518	150	28	kelleher	kelleher	PROPN
hassl-4518	150	29	,	,	PUNCT
hassl-4518	150	30	d’aunno	d’aunno	PROPN
hassl-4518	150	31	,	,	PUNCT
hassl-4518	150	32	&	&	CCONJ
hassl-4518	150	33	miles	mile	NOUN
hassl-4518	150	34	,	,	PUNCT
hassl-4518	150	35	1997	1997	NUM
hassl-4518	150	36	)	)	PUNCT
hassl-4518	150	37	.	.	PUNCT
hassl-4518	151	1	for	for	ADP
hassl-4518	151	2	each	each	DET
hassl-4518	151	3	independent	independent	ADJ
hassl-4518	151	4	and	and	CCONJ
hassl-4518	151	5	dependent	dependent	ADJ
hassl-4518	151	6	variable	variable	NOUN
hassl-4518	151	7	,	,	PUNCT
hassl-4518	151	8	the	the	DET
hassl-4518	151	9	participants	participant	NOUN
hassl-4518	151	10	'	'	PART
hassl-4518	151	11	responses	response	NOUN
hassl-4518	151	12	to	to	ADP
hassl-4518	151	13	questionnaires	questionnaire	NOUN
hassl-4518	151	14	with	with	ADP
hassl-4518	151	15	cronbach	cronbach	PROPN
hassl-4518	151	16	's	's	PART
hassl-4518	151	17	alpha	alpha	NOUN
hassl-4518	151	18	higher	high	ADJ
hassl-4518	151	19	than	than	ADP
hassl-4518	151	20	0.7	0.7	NUM
hassl-4518	151	21	are	be	AUX
hassl-4518	151	22	considered	consider	VERB
hassl-4518	151	23	separately	separately	ADV
hassl-4518	151	24	.	.	PUNCT
hassl-4518	152	1	this	this	PRON
hassl-4518	152	2	indicates	indicate	VERB
hassl-4518	152	3	that	that	SCONJ
hassl-4518	152	4	the	the	DET
hassl-4518	152	5	research	research	NOUN
hassl-4518	152	6	topic	topic	NOUN
hassl-4518	152	7	is	be	AUX
hassl-4518	152	8	sufficiently	sufficiently	ADV
hassl-4518	152	9	credible	credible	ADJ
hassl-4518	152	10	to	to	PART
hassl-4518	152	11	be	be	AUX
hassl-4518	152	12	used	use	VERB
hassl-4518	152	13	for	for	ADP
hassl-4518	152	14	data	data	NOUN
hassl-4518	152	15	collection	collection	NOUN
hassl-4518	152	16	in	in	ADP
hassl-4518	152	17	the	the	DET
hassl-4518	152	18	primary	primary	ADJ
hassl-4518	152	19	study	study	NOUN
hassl-4518	152	20	.	.	PUNCT
hassl-4518	153	1	the	the	DET
hassl-4518	153	2	participants	participant	NOUN
hassl-4518	153	3	were	be	AUX
hassl-4518	153	4	surveyed	survey	VERB
hassl-4518	153	5	using	use	VERB
hassl-4518	153	6	standardized	standardized	ADJ
hassl-4518	153	7	questionnaires	questionnaire	NOUN
hassl-4518	153	8	to	to	PART
hassl-4518	153	9	obtain	obtain	VERB
hassl-4518	153	10	primary	primary	ADJ
hassl-4518	153	11	data	datum	NOUN
hassl-4518	153	12	.	.	PUNCT
hassl-4518	154	1	a	a	DET
hassl-4518	154	2	wealth	wealth	NOUN
hassl-4518	154	3	of	of	ADP
hassl-4518	154	4	information	information	NOUN
hassl-4518	154	5	on	on	ADP
hassl-4518	154	6	complex	complex	ADJ
hassl-4518	154	7	topics	topic	NOUN
hassl-4518	154	8	and	and	CCONJ
hassl-4518	154	9	issues	issue	NOUN
hassl-4518	154	10	can	can	AUX
hassl-4518	154	11	be	be	AUX
hassl-4518	154	12	gleaned	glean	VERB
hassl-4518	154	13	from	from	ADP
hassl-4518	154	14	questionnaires	questionnaire	NOUN
hassl-4518	154	15	due	due	ADP
hassl-4518	154	16	to	to	ADP
hassl-4518	154	17	their	their	PRON
hassl-4518	154	18	relative	relative	ADJ
hassl-4518	154	19	ease	ease	NOUN
hassl-4518	154	20	of	of	ADP
hassl-4518	154	21	use	use	NOUN
hassl-4518	154	22	and	and	CCONJ
hassl-4518	154	23	cost	cost	NOUN
hassl-4518	154	24	-	-	PUNCT
hassl-4518	154	25	effective	effective	ADJ
hassl-4518	154	26	design	design	NOUN
hassl-4518	154	27	and	and	CCONJ
hassl-4518	154	28	administration	administration	NOUN
hassl-4518	154	29	(	(	PUNCT
hassl-4518	154	30	mugenda	mugenda	PROPN
hassl-4518	154	31	&	&	CCONJ
hassl-4518	154	32	mugenda	mugenda	ADJ
hassl-4518	154	33	,	,	PUNCT
hassl-4518	154	34	2009	2009	NUM
hassl-4518	154	35	)	)	PUNCT
hassl-4518	154	36	.	.	PUNCT
hassl-4518	155	1	descriptive	descriptive	ADJ
hassl-4518	155	2	surveys	survey	NOUN
hassl-4518	155	3	may	may	AUX
hassl-4518	155	4	be	be	AUX
hassl-4518	155	5	either	either	CCONJ
hassl-4518	155	6	crosssectional	crosssectional	ADJ
hassl-4518	155	7	or	or	CCONJ
hassl-4518	155	8	longitudinal	longitudinal	ADJ
hassl-4518	155	9	,	,	PUNCT
hassl-4518	155	10	according	accord	VERB
hassl-4518	155	11	to	to	ADP
hassl-4518	155	12	survey	survey	NOUN
hassl-4518	155	13	researcher	researcher	PROPN
hassl-4518	155	14	creswell	creswell	PROPN
hassl-4518	155	15	(	(	PUNCT
hassl-4518	155	16	2014	2014	NUM
hassl-4518	155	17	)	)	PUNCT
hassl-4518	155	18	.	.	PUNCT
hassl-4518	156	1	wooldridge	wooldridge	PROPN
hassl-4518	156	2	(	(	PUNCT
hassl-4518	156	3	2011	2011	NUM
hassl-4518	156	4	)	)	PUNCT
hassl-4518	156	5	reflected	reflect	VERB
hassl-4518	156	6	a	a	DET
hassl-4518	156	7	core	core	NOUN
hassl-4518	156	8	concept	concept	NOUN
hassl-4518	156	9	of	of	ADP
hassl-4518	156	10	cross	cross	ADJ
hassl-4518	156	11	-	-	ADJ
hassl-4518	156	12	sectional	sectional	ADJ
hassl-4518	156	13	data	datum	NOUN
hassl-4518	156	14	as	as	ADP
hassl-4518	156	15	revealing	reveal	VERB
hassl-4518	156	16	the	the	DET
hassl-4518	156	17	short	short	ADJ
hassl-4518	156	18	-	-	PUNCT
hassl-4518	156	19	term	term	NOUN
hassl-4518	156	20	characteristics	characteristic	NOUN
hassl-4518	156	21	of	of	ADP
hassl-4518	156	22	data	datum	NOUN
hassl-4518	156	23	that	that	PRON
hassl-4518	156	24	can	can	AUX
hassl-4518	156	25	be	be	AUX
hassl-4518	156	26	collected	collect	VERB
hassl-4518	156	27	at	at	ADP
hassl-4518	156	28	a	a	DET
hassl-4518	156	29	specific	specific	ADJ
hassl-4518	156	30	time	time	NOUN
hassl-4518	156	31	.	.	PUNCT
hassl-4518	157	1	this	this	DET
hassl-4518	157	2	data	datum	NOUN
hassl-4518	157	3	was	be	AUX
hassl-4518	157	4	analyzed	analyze	VERB
hassl-4518	157	5	using	use	VERB
hassl-4518	157	6	multiple	multiple	ADJ
hassl-4518	157	7	linear	linear	ADJ
hassl-4518	157	8	regression	regression	NOUN
hassl-4518	157	9	.	.	PUNCT
hassl-4518	158	1	multiple	multiple	ADJ
hassl-4518	158	2	regression	regression	NOUN
hassl-4518	158	3	remains	remain	VERB
hassl-4518	158	4	the	the	DET
hassl-4518	158	5	gold	gold	ADJ
hassl-4518	158	6	standard	standard	NOUN
hassl-4518	158	7	for	for	ADP
hassl-4518	158	8	conducting	conduct	VERB
hassl-4518	158	9	empirical	empirical	ADJ
hassl-4518	158	10	studies	study	NOUN
hassl-4518	158	11	in	in	ADP
hassl-4518	158	12	economics	economic	NOUN
hassl-4518	158	13	and	and	CCONJ
hassl-4518	158	14	other	other	ADJ
hassl-4518	158	15	social	social	ADJ
hassl-4518	158	16	sciences	science	NOUN
hassl-4518	158	17	(	(	PUNCT
hassl-4518	158	18	wooldridge	wooldridge	PROPN
hassl-4518	158	19	,	,	PUNCT
hassl-4518	158	20	2011	2011	NUM
hassl-4518	158	21	)	)	PUNCT
hassl-4518	158	22	.	.	PUNCT
hassl-4518	159	1	below	below	ADV
hassl-4518	159	2	is	be	AUX
hassl-4518	159	3	the	the	DET
hassl-4518	159	4	multiple	multiple	ADJ
hassl-4518	159	5	regression	regression	NOUN
hassl-4518	159	6	model	model	NOUN
hassl-4518	159	7	.	.	PUNCT
hassl-4518	160	1	𝑌	𝑌	PROPN
hassl-4518	160	2	=	=	PUNCT
hassl-4518	161	1	𝑎	𝑎	X
hassl-4518	161	2	+	+	X
hassl-4518	161	3	𝛽1𝑋1	𝛽1𝑋1	PUNCT
hassl-4518	161	4	+	+	CCONJ
hassl-4518	162	1	𝛽2𝑋2	𝛽2𝑋2	ADJ
hassl-4518	162	2	+	+	NUM
hassl-4518	162	3	𝛽3𝑋3	𝛽3𝑋3	PROPN
hassl-4518	162	4	+	+	CCONJ
hassl-4518	162	5	𝜀	𝜀	X
hassl-4518	162	6	(	(	PUNCT
hassl-4518	162	7	1	1	NUM
hassl-4518	162	8	)	)	PUNCT
hassl-4518	162	9	where	where	SCONJ
hassl-4518	162	10	,	,	PUNCT
hassl-4518	162	11	y	y	PROPN
hassl-4518	162	12	=	=	PUNCT
hassl-4518	162	13	ethical	ethical	ADJ
hassl-4518	162	14	financial	financial	ADJ
hassl-4518	162	15	practice	practice	NOUN
hassl-4518	162	16	.	.	PUNCT
hassl-4518	163	1	a	a	DET
hassl-4518	163	2	=	=	PUNCT
hassl-4518	163	3	intercept	intercept	NOUN
hassl-4518	163	4	/	/	SYM
hassl-4518	163	5	constant	constant	ADJ
hassl-4518	163	6	x1	x1	PROPN
hassl-4518	163	7	=	=	PROPN
hassl-4518	163	8	litigation	litigation	NOUN
hassl-4518	163	9	support	support	NOUN
hassl-4518	163	10	services	service	NOUN
hassl-4518	163	11	x2	x2	NOUN
hassl-4518	164	1	=	=	PUNCT
hassl-4518	164	2	forensic	forensic	ADJ
hassl-4518	164	3	data	datum	NOUN
hassl-4518	164	4	analysis	analysis	NOUN
hassl-4518	164	5	x3	x3	ADJ
hassl-4518	164	6	=	=	SYM
hassl-4518	164	7	ethical	ethical	ADJ
hassl-4518	164	8	awareness	awareness	NOUN
hassl-4518	164	9	β1=	β1=	SYM
hassl-4518	164	10	regression	regression	NOUN
hassl-4518	164	11	coefficient	coefficient	NOUN
hassl-4518	164	12	of	of	ADP
hassl-4518	164	13	litigation	litigation	NOUN
hassl-4518	164	14	support	support	NOUN
hassl-4518	164	15	service	service	NOUN
hassl-4518	164	16	,	,	PUNCT
hassl-4518	164	17	which	which	PRON
hassl-4518	164	18	measures	measure	VERB
hassl-4518	164	19	the	the	DET
hassl-4518	164	20	change	change	NOUN
hassl-4518	164	21	in	in	ADP
hassl-4518	164	22	the	the	DET
hassl-4518	164	23	dependent	dependent	ADJ
hassl-4518	164	24	variable	variable	NOUN
hassl-4518	164	25	concerning	concern	VERB
hassl-4518	164	26	holding	hold	VERB
hassl-4518	164	27	other	other	ADJ
hassl-4518	164	28	factors	factor	NOUN
hassl-4518	164	29	fixed	fix	VERB
hassl-4518	164	30	.	.	PUNCT
hassl-4518	165	1	β2	β2	NOUN
hassl-4518	165	2	=	=	PROPN
hassl-4518	165	3	regression	regression	NOUN
hassl-4518	165	4	coefficient	coefficient	NOUN
hassl-4518	165	5	(	(	PUNCT
hassl-4518	165	6	forensic	forensic	ADJ
hassl-4518	165	7	data	datum	NOUN
hassl-4518	165	8	analysis	analysis	NOUN
hassl-4518	165	9	)	)	PUNCT
hassl-4518	165	10	,	,	PUNCT
hassl-4518	165	11	which	which	PRON
hassl-4518	165	12	measures	measure	VERB
hassl-4518	165	13	the	the	DET
hassl-4518	165	14	change	change	NOUN
hassl-4518	165	15	in	in	ADP
hassl-4518	165	16	the	the	DET
hassl-4518	165	17	dependent	dependent	ADJ
hassl-4518	165	18	variable	variable	NOUN
hassl-4518	165	19	concerning	concern	VERB
hassl-4518	165	20	x2	x2	PROPN
hassl-4518	165	21	,	,	PUNCT
hassl-4518	165	22	while	while	SCONJ
hassl-4518	165	23	holding	hold	VERB
hassl-4518	165	24	other	other	ADJ
hassl-4518	165	25	factors	factor	NOUN
hassl-4518	165	26	constant	constant	ADJ
hassl-4518	165	27	.	.	PUNCT
hassl-4518	166	1	β3	β3	ADJ
hassl-4518	166	2	=	=	SYM
hassl-4518	166	3	regression	regression	NOUN
hassl-4518	166	4	coefficient	coefficient	NOUN
hassl-4518	166	5	(	(	PUNCT
hassl-4518	166	6	ethical	ethical	ADJ
hassl-4518	166	7	awareness	awareness	NOUN
hassl-4518	166	8	)	)	PUNCT
hassl-4518	166	9	,	,	PUNCT
hassl-4518	166	10	which	which	PRON
hassl-4518	166	11	measures	measure	VERB
hassl-4518	166	12	the	the	DET
hassl-4518	166	13	change	change	NOUN
hassl-4518	166	14	in	in	ADP
hassl-4518	166	15	the	the	DET
hassl-4518	166	16	dependent	dependent	ADJ
hassl-4518	166	17	variable	variable	NOUN
hassl-4518	166	18	with	with	ADP
hassl-4518	166	19	respect	respect	NOUN
hassl-4518	166	20	to	to	ADP
hassl-4518	166	21	x3	x3	VERB
hassl-4518	166	22	,	,	PUNCT
hassl-4518	166	23	holding	hold	VERB
hassl-4518	166	24	other	other	ADJ
hassl-4518	166	25	factors	factor	NOUN
hassl-4518	166	26	constant	constant	ADJ
hassl-4518	166	27	.	.	PUNCT
hassl-4518	167	1	ε	ε	PROPN
hassl-4518	167	2	=	=	NOUN
hassl-4518	167	3	error	error	NOUN
hassl-4518	167	4	term	term	NOUN
hassl-4518	167	5	(	(	PUNCT
hassl-4518	167	6	unobserved	unobserved	ADJ
hassl-4518	167	7	variables	variable	NOUN
hassl-4518	167	8	that	that	PRON
hassl-4518	167	9	affect	affect	VERB
hassl-4518	167	10	)	)	PUNCT
hassl-4518	167	11	.	.	PUNCT
hassl-4518	168	1	4	4	X
hassl-4518	168	2	.	.	X
hassl-4518	168	3	results	result	VERB
hassl-4518	168	4	4.1	4.1	NUM
hassl-4518	168	5	.	.	PUNCT
hassl-4518	169	1	descriptive	descriptive	ADJ
hassl-4518	169	2	statistics	statistic	NOUN
hassl-4518	169	3	the	the	DET
hassl-4518	169	4	study	study	NOUN
hassl-4518	169	5	of	of	ADP
hassl-4518	169	6	survey	survey	NOUN
hassl-4518	169	7	responses	response	NOUN
hassl-4518	169	8	on	on	ADP
hassl-4518	169	9	forensic	forensic	ADJ
hassl-4518	169	10	accounting	accounting	NOUN
hassl-4518	169	11	services	service	NOUN
hassl-4518	169	12	and	and	CCONJ
hassl-4518	169	13	the	the	DET
hassl-4518	169	14	prevention	prevention	NOUN
hassl-4518	169	15	of	of	ADP
hassl-4518	169	16	unethical	unethical	ADJ
hassl-4518	169	17	financial	financial	ADJ
hassl-4518	169	18	activities	activity	NOUN
hassl-4518	169	19	was	be	AUX
hassl-4518	169	20	conducted	conduct	VERB
hassl-4518	169	21	using	use	VERB
hassl-4518	169	22	microsoft	microsoft	PROPN
hassl-4518	169	23	excel	excel	PROPN
hassl-4518	169	24	and	and	CCONJ
hassl-4518	169	25	processed	process	VERB
hassl-4518	169	26	with	with	ADP
hassl-4518	169	27	spss	spss	ADJ
hassl-4518	169	28	statistical	statistical	ADJ
hassl-4518	169	29	software	software	NOUN
hassl-4518	169	30	.	.	PUNCT
hassl-4518	170	1	table	table	NOUN
hassl-4518	170	2	2	2	NUM
hassl-4518	170	3	provides	provide	VERB
hassl-4518	170	4	descriptive	descriptive	ADJ
hassl-4518	170	5	information	information	NOUN
hassl-4518	170	6	about	about	ADP
hassl-4518	170	7	the	the	DET
hassl-4518	170	8	276	276	NUM
hassl-4518	170	9	participants	participant	NOUN
hassl-4518	170	10	in	in	ADP
hassl-4518	170	11	the	the	DET
hassl-4518	170	12	investigation	investigation	NOUN
hassl-4518	170	13	,	,	PUNCT
hassl-4518	170	14	which	which	PRON
hassl-4518	170	15	includes	include	VERB
hassl-4518	170	16	men	man	NOUN
hassl-4518	170	17	.	.	PUNCT
hassl-4518	171	1	the	the	DET
hassl-4518	171	2	majority	majority	NOUN
hassl-4518	171	3	of	of	ADP
hassl-4518	171	4	participants	participant	NOUN
hassl-4518	171	5	were	be	AUX
hassl-4518	171	6	177	177	NUM
hassl-4518	171	7	(	(	PUNCT
hassl-4518	171	8	64.10	64.10	NUM
hassl-4518	171	9	percent	percent	NOUN
hassl-4518	171	10	)	)	PUNCT
hassl-4518	171	11	,	,	PUNCT
hassl-4518	171	12	while	while	SCONJ
hassl-4518	171	13	99	99	NUM
hassl-4518	171	14	(	(	PUNCT
hassl-4518	171	15	35.9	35.9	NUM
hassl-4518	171	16	percent	percent	NOUN
hassl-4518	171	17	)	)	PUNCT
hassl-4518	171	18	were	be	AUX
hassl-4518	171	19	female	female	ADJ
hassl-4518	171	20	.	.	PUNCT
hassl-4518	172	1	regarding	regard	VERB
hassl-4518	172	2	academic	academic	ADJ
hassl-4518	172	3	credentials	credential	NOUN
hassl-4518	172	4	,	,	PUNCT
hassl-4518	172	5	respondents	respondent	NOUN
hassl-4518	172	6	who	who	PRON
hassl-4518	172	7	completed	complete	VERB
hassl-4518	172	8	the	the	DET
hassl-4518	172	9	10	10	NUM
hassl-4518	172	10	+	+	SYM
hassl-4518	172	11	2	2	NUM
hassl-4518	172	12	level	level	NOUN
hassl-4518	172	13	numbered	number	VERB
hassl-4518	172	14	48	48	NUM
hassl-4518	172	15	(	(	PUNCT
hassl-4518	172	16	17.40	17.40	NUM
hassl-4518	172	17	percent	percent	NOUN
hassl-4518	172	18	)	)	PUNCT
hassl-4518	172	19	,	,	PUNCT
hassl-4518	172	20	those	those	PRON
hassl-4518	172	21	with	with	ADP
hassl-4518	172	22	a	a	DET
hassl-4518	172	23	bachelor	bachelor	NOUN
hassl-4518	172	24	's	's	PART
hassl-4518	172	25	degree	degree	NOUN
hassl-4518	172	26	totaled	total	VERB
hassl-4518	172	27	139	139	NUM
hassl-4518	172	28	(	(	PUNCT
hassl-4518	172	29	50.40	50.40	NUM
hassl-4518	172	30	percent	percent	NOUN
hassl-4518	172	31	)	)	PUNCT
hassl-4518	172	32	,	,	PUNCT
hassl-4518	172	33	and	and	CCONJ
hassl-4518	172	34	those	those	PRON
hassl-4518	172	35	with	with	ADP
hassl-4518	172	36	a	a	DET
hassl-4518	172	37	master	master	NOUN
hassl-4518	172	38	's	's	PART
hassl-4518	172	39	degree	degree	NOUN
hassl-4518	172	40	or	or	CCONJ
hassl-4518	172	41	higher	high	ADJ
hassl-4518	172	42	numbered	number	VERB
hassl-4518	172	43	83	83	NUM
hassl-4518	172	44	(	(	PUNCT
hassl-4518	172	45	30.10	30.10	NUM
hassl-4518	172	46	percent	percent	NOUN
hassl-4518	172	47	)	)	PUNCT
hassl-4518	172	48	.	.	PUNCT
hassl-4518	173	1	the	the	DET
hassl-4518	173	2	master	master	NOUN
hassl-4518	173	3	and	and	CCONJ
hassl-4518	173	4	above	above	ADP
hassl-4518	173	5	status	status	NOUN
hassl-4518	173	6	among	among	ADP
hassl-4518	173	7	survey	survey	NOUN
hassl-4518	173	8	participants	participant	NOUN
hassl-4518	173	9	was	be	AUX
hassl-4518	173	10	6	6	NUM
hassl-4518	173	11	(	(	PUNCT
hassl-4518	173	12	2.20	2.20	NUM
hassl-4518	173	13	percent	percent	NOUN
hassl-4518	173	14	)	)	PUNCT
hassl-4518	173	15	.	.	PUNCT
hassl-4518	174	1	the	the	DET
hassl-4518	174	2	survey	survey	NOUN
hassl-4518	174	3	participants	participant	NOUN
hassl-4518	174	4	with	with	ADP
hassl-4518	174	5	a	a	DET
hassl-4518	174	6	bachelor	bachelor	NOUN
hassl-4518	174	7	's	's	PART
hassl-4518	174	8	degree	degree	NOUN
hassl-4518	174	9	were	be	AUX
hassl-4518	174	10	the	the	DET
hassl-4518	174	11	majority	majority	NOUN
hassl-4518	174	12	,	,	PUNCT
hassl-4518	174	13	totaling	total	VERB
hassl-4518	174	14	139	139	NUM
hassl-4518	174	15	(	(	PUNCT
hassl-4518	174	16	50.40	50.40	NUM
hassl-4518	174	17	percent	percent	NOUN
hassl-4518	174	18	)	)	PUNCT
hassl-4518	174	19	,	,	PUNCT
hassl-4518	174	20	while	while	SCONJ
hassl-4518	174	21	those	those	PRON
hassl-4518	174	22	with	with	ADP
hassl-4518	174	23	a	a	DET
hassl-4518	174	24	master	master	NOUN
hassl-4518	174	25	's	's	PART
hassl-4518	174	26	degree	degree	NOUN
hassl-4518	174	27	or	or	CCONJ
hassl-4518	174	28	above	above	ADV
hassl-4518	174	29	were	be	AUX
hassl-4518	174	30	the	the	DET
hassl-4518	174	31	least	least	ADV
hassl-4518	174	32	represented	represent	VERB
hassl-4518	174	33	,	,	PUNCT
hassl-4518	174	34	numbering	number	VERB
hassl-4518	174	35	6	6	NUM
hassl-4518	174	36	(	(	PUNCT
hassl-4518	174	37	2.20	2.20	NUM
hassl-4518	174	38	percent	percent	NOUN
hassl-4518	174	39	)	)	PUNCT
hassl-4518	174	40	.	.	PUNCT
hassl-4518	175	1	most	most	ADJ
hassl-4518	175	2	participants	participant	NOUN
hassl-4518	175	3	were	be	AUX
hassl-4518	175	4	aged	age	VERB
hassl-4518	175	5	between	between	ADP
hassl-4518	175	6	36	36	NUM
hassl-4518	175	7	to	to	PART
hassl-4518	175	8	45	45	NUM
hassl-4518	175	9	years	year	NOUN
hassl-4518	175	10	(	(	PUNCT
hassl-4518	175	11	121	121	NUM
hassl-4518	175	12	,	,	PUNCT
hassl-4518	175	13	43.80	43.80	NUM
hassl-4518	175	14	percent	percent	NOUN
hassl-4518	175	15	)	)	PUNCT
hassl-4518	175	16	,	,	PUNCT
hassl-4518	175	17	followed	follow	VERB
hassl-4518	175	18	by	by	ADP
hassl-4518	175	19	those	those	PRON
hassl-4518	175	20	aged	aged	ADJ
hassl-4518	175	21	46	46	NUM
hassl-4518	175	22	to	to	PART
hassl-4518	175	23	55	55	NUM
hassl-4518	175	24	years	year	NOUN
hassl-4518	175	25	105	105	NUM
hassl-4518	175	26	(	(	PUNCT
hassl-4518	175	27	38	38	NUM
hassl-4518	175	28	percent	percent	NOUN
hassl-4518	175	29	)	)	PUNCT
hassl-4518	175	30	,	,	PUNCT
hassl-4518	175	31	26	26	NUM
hassl-4518	175	32	to	to	PART
hassl-4518	175	33	35	35	NUM
hassl-4518	175	34	years	year	NOUN
hassl-4518	175	35	31	31	NUM
hassl-4518	175	36	(	(	PUNCT
hassl-4518	175	37	11.20	11.20	NUM
hassl-4518	175	38	percent	percent	NOUN
hassl-4518	175	39	)	)	PUNCT
hassl-4518	175	40	,	,	PUNCT
hassl-4518	175	41	and	and	CCONJ
hassl-4518	175	42	the	the	DET
hassl-4518	175	43	fewest	few	ADJ
hassl-4518	175	44	participants	participant	NOUN
hassl-4518	175	45	were	be	AUX
hassl-4518	175	46	aged	age	VERB
hassl-4518	175	47	15	15	NUM
hassl-4518	175	48	to	to	PART
hassl-4518	175	49	25	25	NUM
hassl-4518	175	50	years	year	NOUN
hassl-4518	175	51	19	19	NUM
hassl-4518	175	52	(	(	PUNCT
hassl-4518	175	53	6.90	6.90	NUM
hassl-4518	175	54	percent	percent	NOUN
hassl-4518	175	55	)	)	PUNCT
hassl-4518	175	56	.	.	PUNCT
hassl-4518	176	1	the	the	DET
hassl-4518	176	2	majority	majority	NOUN
hassl-4518	176	3	of	of	ADP
hassl-4518	176	4	participants	participant	NOUN
hassl-4518	176	5	had	have	VERB
hassl-4518	176	6	work	work	NOUN
hassl-4518	176	7	experience	experience	NOUN
hassl-4518	176	8	ranging	range	VERB
hassl-4518	176	9	from	from	ADP
hassl-4518	176	10	6	6	NUM
hassl-4518	176	11	to	to	PART
hassl-4518	176	12	10	10	NUM
hassl-4518	176	13	years	year	NOUN
hassl-4518	176	14	,	,	PUNCT
hassl-4518	176	15	with	with	ADP
hassl-4518	176	16	109	109	NUM
hassl-4518	176	17	individuals	individual	NOUN
hassl-4518	176	18	(	(	PUNCT
hassl-4518	176	19	39.50	39.50	NUM
hassl-4518	176	20	percent	percent	NOUN
hassl-4518	176	21	)	)	PUNCT
hassl-4518	176	22	.	.	PUNCT
hassl-4518	177	1	those	those	PRON
hassl-4518	177	2	with	with	ADP
hassl-4518	177	3	11	11	NUM
hassl-4518	177	4	to	to	PART
hassl-4518	177	5	15	15	NUM
hassl-4518	177	6	years	year	NOUN
hassl-4518	177	7	of	of	ADP
hassl-4518	177	8	experience	experience	NOUN
hassl-4518	177	9	numbered	number	VERB
hassl-4518	177	10	78	78	NUM
hassl-4518	177	11	(	(	PUNCT
hassl-4518	177	12	28.30	28.30	NUM
hassl-4518	177	13	percent	percent	NOUN
hassl-4518	177	14	)	)	PUNCT
hassl-4518	177	15	,	,	PUNCT
hassl-4518	177	16	while	while	SCONJ
hassl-4518	177	17	38	38	NUM
hassl-4518	177	18	participants	participant	NOUN
hassl-4518	177	19	(	(	PUNCT
hassl-4518	177	20	13.80	13.80	NUM
hassl-4518	177	21	percent	percent	NOUN
hassl-4518	177	22	)	)	PUNCT
hassl-4518	177	23	had	have	VERB
hassl-4518	177	24	16	16	NUM
hassl-4518	177	25	to	to	PART
hassl-4518	177	26	20	20	NUM
hassl-4518	177	27	years	year	NOUN
hassl-4518	177	28	.	.	PUNCT
hassl-4518	178	1	participants	participant	NOUN
hassl-4518	178	2	with	with	ADP
hassl-4518	178	3	1	1	NUM
hassl-4518	178	4	to	to	PART
hassl-4518	178	5	5	5	NUM
hassl-4518	178	6	years	year	NOUN
hassl-4518	178	7	of	of	ADP
hassl-4518	178	8	experience	experience	NOUN
hassl-4518	178	9	accounted	account	VERB
hassl-4518	178	10	for	for	ADP
hassl-4518	178	11	33	33	NUM
hassl-4518	178	12	individuals	individual	NOUN
hassl-4518	178	13	(	(	PUNCT
hassl-4518	178	14	12	12	NUM
hassl-4518	178	15	percent	percent	NOUN
hassl-4518	178	16	)	)	PUNCT
hassl-4518	178	17	,	,	PUNCT
hassl-4518	178	18	and	and	CCONJ
hassl-4518	178	19	the	the	DET
hassl-4518	178	20	fewest	few	ADJ
hassl-4518	178	21	participants	participant	NOUN
hassl-4518	178	22	,	,	PUNCT
hassl-4518	178	23	18	18	NUM
hassl-4518	178	24	(	(	PUNCT
hassl-4518	178	25	6	6	NUM
hassl-4518	178	26	percent	percent	NOUN
hassl-4518	178	27	)	)	PUNCT
hassl-4518	178	28	,	,	PUNCT
hassl-4518	178	29	had	have	VERB
hassl-4518	178	30	over	over	ADP
hassl-4518	178	31	20	20	NUM
hassl-4518	178	32	years	year	NOUN
hassl-4518	178	33	of	of	ADP
hassl-4518	178	34	experience	experience	NOUN
hassl-4518	178	35	.	.	PUNCT
hassl-4518	179	1	this	this	DET
hassl-4518	179	2	study	study	NOUN
hassl-4518	179	3	suggests	suggest	VERB
hassl-4518	179	4	that	that	SCONJ
hassl-4518	179	5	the	the	DET
hassl-4518	179	6	organization	organization	NOUN
hassl-4518	179	7	's	's	PART
hassl-4518	179	8	workers	worker	NOUN
hassl-4518	179	9	engaged	engage	VERB
hassl-4518	179	10	in	in	ADP
hassl-4518	179	11	minimal	minimal	ADJ
hassl-4518	179	12	labor	labor	NOUN
hassl-4518	179	13	if	if	SCONJ
hassl-4518	179	14	they	they	PRON
hassl-4518	179	15	had	have	VERB
hassl-4518	179	16	any	any	DET
hassl-4518	179	17	advantage	advantage	NOUN
hassl-4518	179	18	or	or	CCONJ
hassl-4518	179	19	opportunity	opportunity	NOUN
hassl-4518	179	20	to	to	PART
hassl-4518	179	21	transition	transition	VERB
hassl-4518	179	22	to	to	ADP
hassl-4518	179	23	another	another	DET
hassl-4518	179	24	position	position	NOUN
hassl-4518	179	25	.	.	PUNCT
hassl-4518	180	1	humanities	humanity	NOUN
hassl-4518	180	2	and	and	CCONJ
hassl-4518	180	3	social	social	ADJ
hassl-4518	180	4	sciences	science	NOUN
hassl-4518	180	5	letters	letter	NOUN
hassl-4518	180	6	,	,	PUNCT
hassl-4518	180	7	2025	2025	NUM
hassl-4518	180	8	,	,	PUNCT
hassl-4518	180	9	13(4	13(4	NUM
hassl-4518	180	10	):	):	PUNCT
hassl-4518	180	11	1466	1466	NUM
hassl-4518	180	12	-	-	SYM
hassl-4518	180	13	1477	1477	NUM
hassl-4518	180	14	1472	1472	NUM
hassl-4518	180	15	©	©	PROPN
hassl-4518	180	16	2025	2025	NUM
hassl-4518	180	17	conscientia	conscientia	PROPN
hassl-4518	180	18	beam	beam	PROPN
hassl-4518	180	19	.	.	PUNCT
hassl-4518	181	1	all	all	DET
hassl-4518	181	2	rights	right	NOUN
hassl-4518	181	3	reserved	reserve	VERB
hassl-4518	181	4	.	.	PUNCT
hassl-4518	182	1	table	table	NOUN
hassl-4518	182	2	2	2	NUM
hassl-4518	182	3	.	.	X
hassl-4518	182	4	demographic	demographic	ADJ
hassl-4518	182	5	information	information	NOUN
hassl-4518	182	6	of	of	ADP
hassl-4518	182	7	the	the	DET
hassl-4518	182	8	participants	participant	NOUN
hassl-4518	182	9	.	.	PUNCT
hassl-4518	183	1	variable	variable	ADJ
hassl-4518	183	2	classification	classification	NOUN
hassl-4518	183	3	frequency	frequency	NOUN
hassl-4518	183	4	percentage	percentage	NOUN
hassl-4518	183	5	gender	gender	NOUN
hassl-4518	183	6	of	of	ADP
hassl-4518	183	7	participants	participant	NOUN
hassl-4518	183	8	male	male	VERB
hassl-4518	183	9	177	177	NUM
hassl-4518	183	10	64.1	64.1	NUM
hassl-4518	183	11	female	female	ADJ
hassl-4518	183	12	99	99	NUM
hassl-4518	183	13	35.9	35.9	NUM
hassl-4518	183	14	total	total	NOUN
hassl-4518	183	15	276	276	NUM
hassl-4518	183	16	100	100	NUM
hassl-4518	183	17	qualification	qualification	NOUN
hassl-4518	183	18	of	of	ADP
hassl-4518	183	19	participants	participant	NOUN
hassl-4518	183	20	+2	+2	PRON
hassl-4518	183	21	level	level	VERB
hassl-4518	183	22	48	48	NUM
hassl-4518	183	23	17.4	17.4	NUM
hassl-4518	183	24	bachelor	bachelor	NOUN
hassl-4518	183	25	139	139	NUM
hassl-4518	183	26	50.4	50.4	NUM
hassl-4518	183	27	master	master	NOUN
hassl-4518	183	28	83	83	NUM
hassl-4518	183	29	30.1	30.1	NUM
hassl-4518	183	30	master	master	NOUN
hassl-4518	183	31	and	and	CCONJ
hassl-4518	183	32	above	above	ADP
hassl-4518	183	33	06	06	NUM
hassl-4518	183	34	02.2	02.2	NUM
hassl-4518	183	35	total	total	NOUN
hassl-4518	183	36	276	276	NUM
hassl-4518	183	37	100	100	NUM
hassl-4518	183	38	age	age	NOUN
hassl-4518	183	39	of	of	ADP
hassl-4518	183	40	the	the	DET
hassl-4518	183	41	participants	participant	NOUN
hassl-4518	183	42	15	15	NUM
hassl-4518	183	43	25	25	NUM
hassl-4518	183	44	years	year	NOUN
hassl-4518	183	45	19	19	NUM
hassl-4518	183	46	06.9	06.9	NUM
hassl-4518	183	47	26	26	NUM
hassl-4518	183	48	35	35	NUM
hassl-4518	183	49	years	year	NOUN
hassl-4518	183	50	31	31	NUM
hassl-4518	183	51	11.2	11.2	NUM
hassl-4518	183	52	36	36	NUM
hassl-4518	183	53	45	45	NUM
hassl-4518	183	54	years	year	NOUN
hassl-4518	183	55	121	121	NUM
hassl-4518	183	56	43.8	43.8	NUM
hassl-4518	183	57	46	46	NUM
hassl-4518	183	58	55	55	NUM
hassl-4518	183	59	years	year	NOUN
hassl-4518	183	60	105	105	NUM
hassl-4518	183	61	38.0	38.0	NUM
hassl-4518	183	62	total	total	NOUN
hassl-4518	183	63	276	276	NUM
hassl-4518	183	64	100	100	NUM
hassl-4518	183	65	work	work	NOUN
hassl-4518	183	66	experience	experience	NOUN
hassl-4518	183	67	of	of	ADP
hassl-4518	183	68	participants	participant	NOUN
hassl-4518	183	69	1	1	NUM
hassl-4518	183	70	-	-	SYM
hassl-4518	183	71	5	5	NUM
hassl-4518	183	72	years	year	NOUN
hassl-4518	183	73	33	33	NUM
hassl-4518	183	74	12.0	12.0	NUM
hassl-4518	183	75	6	6	NUM
hassl-4518	183	76	-	-	SYM
hassl-4518	183	77	10	10	NUM
hassl-4518	183	78	years	year	NOUN
hassl-4518	183	79	109	109	NUM
hassl-4518	183	80	39.5	39.5	NUM
hassl-4518	183	81	11	11	NUM
hassl-4518	183	82	-	-	SYM
hassl-4518	183	83	15	15	NUM
hassl-4518	183	84	years	year	NOUN
hassl-4518	183	85	78	78	NUM
hassl-4518	183	86	28.3	28.3	NUM
hassl-4518	183	87	16	16	NUM
hassl-4518	183	88	-	-	SYM
hassl-4518	183	89	20	20	NUM
hassl-4518	183	90	years	year	NOUN
hassl-4518	183	91	38	38	NUM
hassl-4518	183	92	13.8	13.8	NUM
hassl-4518	183	93	over	over	ADP
hassl-4518	183	94	20	20	NUM
hassl-4518	183	95	years	year	NOUN
hassl-4518	183	96	18	18	NUM
hassl-4518	183	97	06.5	06.5	NUM
hassl-4518	183	98	total	total	NOUN
hassl-4518	183	99	276	276	NUM
hassl-4518	183	100	100	100	NUM
hassl-4518	183	101	4.2	4.2	NUM
hassl-4518	183	102	.	.	PUNCT
hassl-4518	184	1	inferential	inferential	ADJ
hassl-4518	184	2	analysis	analysis	NOUN
hassl-4518	184	3	,	,	PUNCT
hassl-4518	184	4	interpretation	interpretation	NOUN
hassl-4518	184	5	,	,	PUNCT
hassl-4518	184	6	and	and	CCONJ
hassl-4518	184	7	discussion	discussion	NOUN
hassl-4518	184	8	this	this	DET
hassl-4518	184	9	section	section	NOUN
hassl-4518	184	10	outlines	outline	VERB
hassl-4518	184	11	the	the	DET
hassl-4518	184	12	results	result	NOUN
hassl-4518	184	13	of	of	ADP
hassl-4518	184	14	inferential	inferential	ADJ
hassl-4518	184	15	analysis	analysis	NOUN
hassl-4518	184	16	on	on	ADP
hassl-4518	184	17	variable	variable	ADJ
hassl-4518	184	18	correlation	correlation	NOUN
hassl-4518	184	19	and	and	CCONJ
hassl-4518	184	20	multiple	multiple	ADJ
hassl-4518	184	21	regression	regression	NOUN
hassl-4518	184	22	analysis	analysis	NOUN
hassl-4518	184	23	.	.	PUNCT
hassl-4518	185	1	this	this	DET
hassl-4518	185	2	study	study	NOUN
hassl-4518	185	3	aims	aim	VERB
hassl-4518	185	4	to	to	PART
hassl-4518	185	5	determine	determine	VERB
hassl-4518	185	6	the	the	DET
hassl-4518	185	7	relationship	relationship	NOUN
hassl-4518	185	8	between	between	ADP
hassl-4518	185	9	several	several	ADJ
hassl-4518	185	10	factors	factor	NOUN
hassl-4518	185	11	characterizing	characterize	VERB
hassl-4518	185	12	forensic	forensic	ADJ
hassl-4518	185	13	accounting	accounting	NOUN
hassl-4518	185	14	services	service	NOUN
hassl-4518	185	15	and	and	CCONJ
hassl-4518	185	16	ethical	ethical	ADJ
hassl-4518	185	17	financial	financial	ADJ
hassl-4518	185	18	practices	practice	NOUN
hassl-4518	185	19	in	in	ADP
hassl-4518	185	20	private	private	ADJ
hassl-4518	185	21	enterprises	enterprise	NOUN
hassl-4518	185	22	in	in	ADP
hassl-4518	185	23	nepal	nepal	ADJ
hassl-4518	185	24	.	.	PUNCT
hassl-4518	186	1	furthermore	furthermore	ADV
hassl-4518	186	2	,	,	PUNCT
hassl-4518	186	3	the	the	DET
hassl-4518	186	4	analysis	analysis	NOUN
hassl-4518	186	5	enables	enable	VERB
hassl-4518	186	6	the	the	DET
hassl-4518	186	7	evaluation	evaluation	NOUN
hassl-4518	186	8	of	of	ADP
hassl-4518	186	9	the	the	DET
hassl-4518	186	10	influence	influence	NOUN
hassl-4518	186	11	of	of	ADP
hassl-4518	186	12	forensic	forensic	ADJ
hassl-4518	186	13	accounting	accounting	NOUN
hassl-4518	186	14	services	service	NOUN
hassl-4518	186	15	on	on	ADP
hassl-4518	186	16	ethical	ethical	ADJ
hassl-4518	186	17	financial	financial	ADJ
hassl-4518	186	18	practices	practice	NOUN
hassl-4518	186	19	.	.	PUNCT
hassl-4518	187	1	table	table	NOUN
hassl-4518	187	2	3	3	NUM
hassl-4518	187	3	.	.	PUNCT
hassl-4518	187	4	correlation	correlation	NOUN
hassl-4518	187	5	matrix	matrix	NOUN
hassl-4518	187	6	.	.	PUNCT
hassl-4518	188	1	variable	variable	ADJ
hassl-4518	188	2	mean	mean	VERB
hassl-4518	188	3	std	std	X
hassl-4518	188	4	.	.	PUNCT
hassl-4518	189	1	deviation	deviation	NOUN
hassl-4518	189	2	lss	lss	PROPN
hassl-4518	189	3	fda	fda	PROPN
hassl-4518	189	4	ea	ea	PROPN
hassl-4518	190	1	efp	efp	PROPN
hassl-4518	190	2	lss	lss	PROPN
hassl-4518	190	3	3.9148	3.9148	NUM
hassl-4518	190	4	0.570	0.570	NUM
hassl-4518	190	5	1.000	1.000	NUM
hassl-4518	190	6	fda	fda	PROPN
hassl-4518	190	7	3.9145	3.9145	NUM
hassl-4518	190	8	0.543	0.543	NUM
hassl-4518	190	9	0.675	0.675	NUM
hassl-4518	190	10	*	*	SYM
hassl-4518	190	11	*	*	PUNCT
hassl-4518	190	12	1.000	1.000	NUM
hassl-4518	190	13	ea	ea	NOUN
hassl-4518	190	14	3.833	3.833	NUM
hassl-4518	190	15	0.545	0.545	NUM
hassl-4518	190	16	0.673	0.673	NUM
hassl-4518	190	17	*	*	X
hassl-4518	190	18	*	*	PUNCT
hassl-4518	190	19	0.467	0.467	NUM
hassl-4518	190	20	*	*	SYM
hassl-4518	190	21	*	*	PROPN
hassl-4518	190	22	1.000	1.000	NUM
hassl-4518	190	23	efp	efp	PROPN
hassl-4518	190	24	3.9142	3.9142	NUM
hassl-4518	190	25	0.514	0.514	NUM
hassl-4518	190	26	0.501	0.501	NUM
hassl-4518	190	27	*	*	PUNCT
hassl-4518	190	28	*	*	PUNCT
hassl-4518	190	29	0.704	0.704	NUM
hassl-4518	190	30	*	*	PUNCT
hassl-4518	190	31	*	*	PUNCT
hassl-4518	190	32	0.611	0.611	NUM
hassl-4518	190	33	*	*	SYM
hassl-4518	190	34	*	*	SYM
hassl-4518	190	35	1.000	1.000	NUM
hassl-4518	190	36	note	note	NOUN
hassl-4518	190	37	:	:	PUNCT
hassl-4518	190	38	*	*	PUNCT
hassl-4518	190	39	*	*	PUNCT
hassl-4518	190	40	correlation	correlation	NOUN
hassl-4518	190	41	is	be	AUX
hassl-4518	190	42	significant	significant	ADJ
hassl-4518	190	43	at	at	ADP
hassl-4518	190	44	the	the	DET
hassl-4518	190	45	0.01	0.01	NUM
hassl-4518	190	46	level	level	NOUN
hassl-4518	190	47	(	(	PUNCT
hassl-4518	190	48	2	2	NUM
hassl-4518	190	49	-	-	PUNCT
hassl-4518	190	50	tailed	tailed	ADJ
hassl-4518	190	51	)	)	PUNCT
hassl-4518	190	52	.	.	PUNCT
hassl-4518	191	1	lss	lss	PROPN
hassl-4518	191	2	=	=	PUNCT
hassl-4518	191	3	litigation	litigation	PROPN
hassl-4518	191	4	support	support	NOUN
hassl-4518	191	5	service	service	NOUN
hassl-4518	191	6	,	,	PUNCT
hassl-4518	191	7	fda	fda	PROPN
hassl-4518	191	8	=	=	PROPN
hassl-4518	191	9	forensic	forensic	ADJ
hassl-4518	191	10	data	datum	NOUN
hassl-4518	191	11	analysis	analysis	NOUN
hassl-4518	191	12	,	,	PUNCT
hassl-4518	191	13	ea	ea	X
hassl-4518	191	14	=	=	PUNCT
hassl-4518	191	15	ethical	ethical	ADJ
hassl-4518	191	16	awareness	awareness	NOUN
hassl-4518	191	17	,	,	PUNCT
hassl-4518	191	18	and	and	CCONJ
hassl-4518	191	19	efp	efp	PROPN
hassl-4518	191	20	=	=	PUNCT
hassl-4518	191	21	ethical	ethical	ADJ
hassl-4518	191	22	financial	financial	ADJ
hassl-4518	191	23	practices	practice	NOUN
hassl-4518	191	24	the	the	DET
hassl-4518	191	25	results	result	NOUN
hassl-4518	191	26	of	of	ADP
hassl-4518	191	27	the	the	DET
hassl-4518	191	28	correlation	correlation	NOUN
hassl-4518	191	29	analysis	analysis	NOUN
hassl-4518	191	30	,	,	PUNCT
hassl-4518	191	31	shown	show	VERB
hassl-4518	191	32	in	in	ADP
hassl-4518	191	33	table	table	NOUN
hassl-4518	191	34	3	3	NUM
hassl-4518	191	35	,	,	PUNCT
hassl-4518	191	36	illustrate	illustrate	VERB
hassl-4518	191	37	the	the	DET
hassl-4518	191	38	relationship	relationship	NOUN
hassl-4518	191	39	between	between	ADP
hassl-4518	191	40	the	the	DET
hassl-4518	191	41	independent	independent	ADJ
hassl-4518	191	42	and	and	CCONJ
hassl-4518	191	43	dependent	dependent	ADJ
hassl-4518	191	44	variables	variable	NOUN
hassl-4518	191	45	.	.	PUNCT
hassl-4518	192	1	the	the	DET
hassl-4518	192	2	research	research	NOUN
hassl-4518	192	3	demonstrated	demonstrate	VERB
hassl-4518	192	4	a	a	DET
hassl-4518	192	5	favorable	favorable	ADJ
hassl-4518	192	6	and	and	CCONJ
hassl-4518	192	7	statistically	statistically	ADV
hassl-4518	192	8	significant	significant	ADJ
hassl-4518	192	9	correlation	correlation	NOUN
hassl-4518	192	10	between	between	ADP
hassl-4518	192	11	litigation	litigation	NOUN
hassl-4518	192	12	support	support	NOUN
hassl-4518	192	13	services	service	NOUN
hassl-4518	192	14	and	and	CCONJ
hassl-4518	192	15	ethical	ethical	ADJ
hassl-4518	192	16	financial	financial	ADJ
hassl-4518	192	17	practices	practice	NOUN
hassl-4518	192	18	at	at	ADP
hassl-4518	192	19	the	the	DET
hassl-4518	192	20	0.01	0.01	NUM
hassl-4518	192	21	level	level	NOUN
hassl-4518	192	22	of	of	ADP
hassl-4518	192	23	significance	significance	NOUN
hassl-4518	192	24	(	(	PUNCT
hassl-4518	192	25	r	r	NOUN
hassl-4518	192	26	=	=	SYM
hassl-4518	192	27	0.501	0.501	NUM
hassl-4518	192	28	;	;	PUNCT
hassl-4518	192	29	p	p	X
hassl-4518	192	30	<	<	X
hassl-4518	192	31	0.01	0.01	NUM
hassl-4518	192	32	)	)	PUNCT
hassl-4518	192	33	.	.	PUNCT
hassl-4518	193	1	improving	improve	VERB
hassl-4518	193	2	the	the	DET
hassl-4518	193	3	aforementioned	aforementioned	ADJ
hassl-4518	193	4	services	service	NOUN
hassl-4518	193	5	significantly	significantly	ADV
hassl-4518	193	6	increased	increase	VERB
hassl-4518	193	7	the	the	DET
hassl-4518	193	8	likelihood	likelihood	NOUN
hassl-4518	193	9	of	of	ADP
hassl-4518	193	10	firms	firm	NOUN
hassl-4518	193	11	in	in	ADP
hassl-4518	193	12	nepal	nepal	ADJ
hassl-4518	193	13	better	well	ADV
hassl-4518	193	14	mitigating	mitigate	VERB
hassl-4518	193	15	average	average	ADJ
hassl-4518	193	16	risk	risk	NOUN
hassl-4518	193	17	.	.	PUNCT
hassl-4518	194	1	the	the	DET
hassl-4518	194	2	link	link	NOUN
hassl-4518	194	3	between	between	ADP
hassl-4518	194	4	forensic	forensic	ADJ
hassl-4518	194	5	data	datum	NOUN
hassl-4518	194	6	analysis	analysis	NOUN
hassl-4518	194	7	and	and	CCONJ
hassl-4518	194	8	ethical	ethical	ADJ
hassl-4518	194	9	financial	financial	ADJ
hassl-4518	194	10	practice	practice	NOUN
hassl-4518	194	11	was	be	AUX
hassl-4518	194	12	found	find	VERB
hassl-4518	194	13	to	to	PART
hassl-4518	194	14	be	be	AUX
hassl-4518	194	15	substantial	substantial	ADJ
hassl-4518	194	16	,	,	PUNCT
hassl-4518	194	17	positive	positive	ADJ
hassl-4518	194	18	,	,	PUNCT
hassl-4518	194	19	and	and	CCONJ
hassl-4518	194	20	statistically	statistically	ADV
hassl-4518	194	21	significant	significant	ADJ
hassl-4518	194	22	(	(	PUNCT
hassl-4518	194	23	r	r	NOUN
hassl-4518	194	24	=	=	NOUN
hassl-4518	194	25	0.704	0.704	NUM
hassl-4518	194	26	;	;	PUNCT
hassl-4518	194	27	p	p	X
hassl-4518	194	28	<	<	X
hassl-4518	194	29	0.01	0.01	NUM
hassl-4518	194	30	)	)	PUNCT
hassl-4518	194	31	.	.	PUNCT
hassl-4518	195	1	the	the	DET
hassl-4518	195	2	increase	increase	NOUN
hassl-4518	195	3	in	in	ADP
hassl-4518	195	4	forensic	forensic	ADJ
hassl-4518	195	5	data	datum	NOUN
hassl-4518	195	6	analysis	analysis	NOUN
hassl-4518	195	7	was	be	AUX
hassl-4518	195	8	associated	associate	VERB
hassl-4518	195	9	with	with	ADP
hassl-4518	195	10	improvements	improvement	NOUN
hassl-4518	195	11	in	in	ADP
hassl-4518	195	12	ethical	ethical	ADJ
hassl-4518	195	13	financial	financial	ADJ
hassl-4518	195	14	practices	practice	NOUN
hassl-4518	195	15	within	within	ADP
hassl-4518	195	16	corporations	corporation	NOUN
hassl-4518	195	17	.	.	PUNCT
hassl-4518	196	1	a	a	DET
hassl-4518	196	2	favorable	favorable	ADJ
hassl-4518	196	3	,	,	PUNCT
hassl-4518	196	4	substantial	substantial	ADJ
hassl-4518	196	5	,	,	PUNCT
hassl-4518	196	6	and	and	CCONJ
hassl-4518	196	7	statistically	statistically	ADV
hassl-4518	196	8	significant	significant	ADJ
hassl-4518	196	9	link	link	NOUN
hassl-4518	196	10	between	between	ADP
hassl-4518	196	11	ethical	ethical	ADJ
hassl-4518	196	12	awareness	awareness	NOUN
hassl-4518	196	13	and	and	CCONJ
hassl-4518	196	14	ethical	ethical	ADJ
hassl-4518	196	15	financial	financial	ADJ
hassl-4518	196	16	practice	practice	NOUN
hassl-4518	196	17	was	be	AUX
hassl-4518	196	18	identified	identify	VERB
hassl-4518	196	19	(	(	PUNCT
hassl-4518	196	20	r	r	NOUN
hassl-4518	196	21	=	=	PUNCT
hassl-4518	196	22	0.611	0.611	NUM
hassl-4518	196	23	;	;	PUNCT
hassl-4518	196	24	p	p	X
hassl-4518	196	25	<	<	X
hassl-4518	196	26	0.01	0.01	NUM
hassl-4518	196	27	)	)	PUNCT
hassl-4518	196	28	.	.	PUNCT
hassl-4518	197	1	the	the	DET
hassl-4518	197	2	findings	finding	NOUN
hassl-4518	197	3	suggested	suggest	VERB
hassl-4518	197	4	that	that	SCONJ
hassl-4518	197	5	ethical	ethical	ADJ
hassl-4518	197	6	awareness	awareness	NOUN
hassl-4518	197	7	enhances	enhance	VERB
hassl-4518	197	8	ethical	ethical	ADJ
hassl-4518	197	9	financial	financial	ADJ
hassl-4518	197	10	practices	practice	NOUN
hassl-4518	197	11	among	among	ADP
hassl-4518	197	12	workers	worker	NOUN
hassl-4518	197	13	and	and	CCONJ
hassl-4518	197	14	is	be	AUX
hassl-4518	197	15	likely	likely	ADJ
hassl-4518	197	16	to	to	PART
hassl-4518	197	17	lead	lead	VERB
hassl-4518	197	18	to	to	ADP
hassl-4518	197	19	a	a	DET
hassl-4518	197	20	lasting	last	VERB
hassl-4518	197	21	improvement	improvement	NOUN
hassl-4518	197	22	in	in	ADP
hassl-4518	197	23	these	these	DET
hassl-4518	197	24	practices	practice	NOUN
hassl-4518	197	25	.	.	PUNCT
hassl-4518	198	1	all	all	DET
hassl-4518	198	2	outcomes	outcome	NOUN
hassl-4518	198	3	of	of	ADP
hassl-4518	198	4	forensic	forensic	ADJ
hassl-4518	198	5	accounting	accounting	NOUN
hassl-4518	198	6	services	service	NOUN
hassl-4518	198	7	(	(	PUNCT
hassl-4518	198	8	litigation	litigation	NOUN
hassl-4518	198	9	support	support	NOUN
hassl-4518	198	10	services	service	NOUN
hassl-4518	198	11	,	,	PUNCT
hassl-4518	198	12	forensic	forensic	ADJ
hassl-4518	198	13	data	datum	NOUN
hassl-4518	198	14	analysis	analysis	NOUN
hassl-4518	198	15	,	,	PUNCT
hassl-4518	198	16	and	and	CCONJ
hassl-4518	198	17	ethical	ethical	ADJ
hassl-4518	198	18	awareness	awareness	NOUN
hassl-4518	198	19	)	)	PUNCT
hassl-4518	198	20	were	be	AUX
hassl-4518	198	21	shown	show	VERB
hassl-4518	198	22	to	to	PART
hassl-4518	198	23	be	be	AUX
hassl-4518	198	24	substantially	substantially	ADV
hassl-4518	198	25	connected	connect	VERB
hassl-4518	198	26	with	with	ADP
hassl-4518	198	27	ethical	ethical	ADJ
hassl-4518	198	28	financial	financial	ADJ
hassl-4518	198	29	practices	practice	NOUN
hassl-4518	198	30	at	at	ADP
hassl-4518	198	31	a	a	DET
hassl-4518	198	32	0.01	0.01	NUM
hassl-4518	198	33	level	level	NOUN
hassl-4518	198	34	of	of	ADP
hassl-4518	198	35	significance	significance	NOUN
hassl-4518	198	36	.	.	PUNCT
hassl-4518	199	1	consequently	consequently	ADV
hassl-4518	199	2	,	,	PUNCT
hassl-4518	199	3	a	a	DET
hassl-4518	199	4	significant	significant	ADJ
hassl-4518	199	5	correlation	correlation	NOUN
hassl-4518	199	6	exists	exist	VERB
hassl-4518	199	7	between	between	ADP
hassl-4518	199	8	forensic	forensic	ADJ
hassl-4518	199	9	accounting	accounting	NOUN
hassl-4518	199	10	services	service	NOUN
hassl-4518	199	11	,	,	PUNCT
hassl-4518	199	12	particularly	particularly	ADV
hassl-4518	199	13	ethical	ethical	ADJ
hassl-4518	199	14	knowledge	knowledge	NOUN
hassl-4518	199	15	,	,	PUNCT
hassl-4518	199	16	which	which	PRON
hassl-4518	199	17	could	could	AUX
hassl-4518	199	18	greatly	greatly	ADV
hassl-4518	199	19	improve	improve	VERB
hassl-4518	199	20	the	the	DET
hassl-4518	199	21	mitigation	mitigation	NOUN
hassl-4518	199	22	of	of	ADP
hassl-4518	199	23	unethical	unethical	ADJ
hassl-4518	199	24	financial	financial	ADJ
hassl-4518	199	25	practices	practice	NOUN
hassl-4518	199	26	among	among	ADP
hassl-4518	199	27	firms	firm	NOUN
hassl-4518	199	28	in	in	ADP
hassl-4518	199	29	kathmandu	kathmandu	NOUN
hassl-4518	199	30	,	,	PUNCT
hassl-4518	199	31	nepal	nepal	ADJ
hassl-4518	199	32	.	.	PUNCT
hassl-4518	200	1	humanities	humanity	NOUN
hassl-4518	200	2	and	and	CCONJ
hassl-4518	200	3	social	social	ADJ
hassl-4518	200	4	sciences	science	NOUN
hassl-4518	200	5	letters	letter	NOUN
hassl-4518	200	6	,	,	PUNCT
hassl-4518	200	7	2025	2025	NUM
hassl-4518	200	8	,	,	PUNCT
hassl-4518	200	9	13(4	13(4	NUM
hassl-4518	200	10	):	):	PUNCT
hassl-4518	200	11	1466	1466	NUM
hassl-4518	200	12	-	-	SYM
hassl-4518	200	13	1477	1477	NUM
hassl-4518	200	14	1473	1473	NUM
hassl-4518	200	15	©	©	PROPN
hassl-4518	200	16	2025	2025	NUM
hassl-4518	200	17	conscientia	conscientia	PROPN
hassl-4518	200	18	beam	beam	PROPN
hassl-4518	200	19	.	.	PUNCT
hassl-4518	201	1	all	all	DET
hassl-4518	201	2	rights	right	NOUN
hassl-4518	201	3	reserved	reserve	VERB
hassl-4518	201	4	.	.	PUNCT
hassl-4518	202	1	4.2.1	4.2.1	X
hassl-4518	202	2	.	.	PUNCT
hassl-4518	203	1	regression	regression	NOUN
hassl-4518	203	2	analysis	analysis	NOUN
hassl-4518	203	3	the	the	DET
hassl-4518	203	4	study	study	NOUN
hassl-4518	203	5	aimed	aim	VERB
hassl-4518	203	6	to	to	PART
hassl-4518	203	7	examine	examine	VERB
hassl-4518	203	8	the	the	DET
hassl-4518	203	9	effect	effect	NOUN
hassl-4518	203	10	of	of	ADP
hassl-4518	203	11	forensic	forensic	ADJ
hassl-4518	203	12	accounting	accounting	NOUN
hassl-4518	203	13	services	service	NOUN
hassl-4518	203	14	on	on	ADP
hassl-4518	203	15	mitigating	mitigate	VERB
hassl-4518	203	16	unethical	unethical	ADJ
hassl-4518	203	17	financial	financial	ADJ
hassl-4518	203	18	practices	practice	NOUN
hassl-4518	203	19	in	in	ADP
hassl-4518	203	20	nepalese	nepalese	ADJ
hassl-4518	203	21	organizations	organization	NOUN
hassl-4518	203	22	.	.	PUNCT
hassl-4518	204	1	the	the	DET
hassl-4518	204	2	outcomes	outcome	NOUN
hassl-4518	204	3	of	of	ADP
hassl-4518	204	4	the	the	DET
hassl-4518	204	5	regression	regression	NOUN
hassl-4518	204	6	analysis	analysis	NOUN
hassl-4518	204	7	were	be	AUX
hassl-4518	204	8	conducted	conduct	VERB
hassl-4518	204	9	using	use	VERB
hassl-4518	204	10	a	a	DET
hassl-4518	204	11	linear	linear	ADJ
hassl-4518	204	12	regression	regression	NOUN
hassl-4518	204	13	model	model	NOUN
hassl-4518	204	14	.	.	PUNCT
hassl-4518	205	1	the	the	DET
hassl-4518	205	2	estimated	estimate	VERB
hassl-4518	205	3	regression	regression	NOUN
hassl-4518	205	4	model	model	NOUN
hassl-4518	205	5	for	for	ADP
hassl-4518	205	6	the	the	DET
hassl-4518	205	7	research	research	NOUN
hassl-4518	205	8	study	study	NOUN
hassl-4518	205	9	is	be	AUX
hassl-4518	205	10	𝑌	𝑌	PROPN
hassl-4518	205	11	=	=	SYM
hassl-4518	205	12	𝑎	𝑎	X
hassl-4518	205	13	+	+	X
hassl-4518	205	14	𝛽1𝑋1	𝛽1𝑋1	PUNCT
hassl-4518	205	15	+	+	CCONJ
hassl-4518	205	16	𝛽2𝑋2	𝛽2𝑋2	ADJ
hassl-4518	205	17	+	+	NUM
hassl-4518	205	18	𝛽3𝑋3	𝛽3𝑋3	PROPN
hassl-4518	205	19	+	+	CCONJ
hassl-4518	205	20	𝜀.	𝜀.	VERB
hassl-4518	205	21	where	where	SCONJ
hassl-4518	205	22	the	the	DET
hassl-4518	205	23	dependent	dependent	ADJ
hassl-4518	205	24	variable	variable	NOUN
hassl-4518	205	25	is	be	AUX
hassl-4518	205	26	y	y	PROPN
hassl-4518	205	27	(	(	PUNCT
hassl-4518	205	28	ethical	ethical	ADJ
hassl-4518	205	29	financial	financial	ADJ
hassl-4518	205	30	practice	practice	NOUN
hassl-4518	205	31	)	)	PUNCT
hassl-4518	205	32	.	.	PUNCT
hassl-4518	206	1	similarly	similarly	ADV
hassl-4518	206	2	,	,	PUNCT
hassl-4518	206	3	the	the	DET
hassl-4518	206	4	independent	independent	ADJ
hassl-4518	206	5	variables	variable	NOUN
hassl-4518	206	6	are	be	AUX
hassl-4518	206	7	litigation	litigation	NOUN
hassl-4518	206	8	support	support	NOUN
hassl-4518	206	9	services	service	NOUN
hassl-4518	206	10	(	(	PUNCT
hassl-4518	206	11	x1	x1	PROPN
hassl-4518	206	12	)	)	PUNCT
hassl-4518	206	13	,	,	PUNCT
hassl-4518	206	14	forensic	forensic	ADJ
hassl-4518	206	15	data	datum	NOUN
hassl-4518	206	16	analysis	analysis	NOUN
hassl-4518	206	17	(	(	PUNCT
hassl-4518	206	18	x2	x2	NOUN
hassl-4518	206	19	)	)	PUNCT
hassl-4518	206	20	,	,	PUNCT
hassl-4518	206	21	and	and	CCONJ
hassl-4518	206	22	ethical	ethical	ADJ
hassl-4518	206	23	awareness	awareness	NOUN
hassl-4518	206	24	(	(	PUNCT
hassl-4518	206	25	x3	x3	ADJ
hassl-4518	206	26	)	)	PUNCT
hassl-4518	206	27	.	.	PUNCT
hassl-4518	207	1	4.2.2	4.2.2	X
hassl-4518	207	2	.	.	PUNCT
hassl-4518	207	3	multicollinearity	multicollinearity	NOUN
hassl-4518	207	4	test	test	NOUN
hassl-4518	207	5	the	the	DET
hassl-4518	207	6	researchers	researcher	NOUN
hassl-4518	207	7	walakumbura	walakumbura	NOUN
hassl-4518	207	8	and	and	CCONJ
hassl-4518	207	9	dharmarathna	dharmarathna	NOUN
hassl-4518	207	10	(	(	PUNCT
hassl-4518	207	11	2022	2022	NUM
hassl-4518	207	12	)	)	PUNCT
hassl-4518	207	13	tested	test	VERB
hassl-4518	207	14	multicollinearity	multicollinearity	NOUN
hassl-4518	207	15	by	by	ADP
hassl-4518	207	16	examining	examine	VERB
hassl-4518	207	17	vif	vif	NOUN
hassl-4518	207	18	(	(	PUNCT
hassl-4518	207	19	variance	variance	NOUN
hassl-4518	207	20	inflation	inflation	NOUN
hassl-4518	207	21	factor	factor	NOUN
hassl-4518	207	22	)	)	PUNCT
hassl-4518	207	23	results	result	NOUN
hassl-4518	207	24	.	.	PUNCT
hassl-4518	208	1	they	they	PRON
hassl-4518	208	2	found	find	VERB
hassl-4518	208	3	that	that	SCONJ
hassl-4518	208	4	there	there	PRON
hassl-4518	208	5	is	be	VERB
hassl-4518	208	6	no	no	DET
hassl-4518	208	7	multicollinearity	multicollinearity	NOUN
hassl-4518	208	8	if	if	SCONJ
hassl-4518	208	9	the	the	DET
hassl-4518	208	10	vif	vif	NOUN
hassl-4518	208	11	value	value	NOUN
hassl-4518	208	12	is	be	AUX
hassl-4518	208	13	less	less	ADJ
hassl-4518	208	14	than	than	ADP
hassl-4518	208	15	5	5	NUM
hassl-4518	208	16	.	.	NOUN
hassl-4518	208	17	table	table	NOUN
hassl-4518	208	18	4	4	NUM
hassl-4518	208	19	.	.	PUNCT
hassl-4518	208	20	multicollinearity	multicollinearity	NOUN
hassl-4518	208	21	test	test	NOUN
hassl-4518	208	22	variables	variable	VERB
hassl-4518	208	23	tolerance	tolerance	NOUN
hassl-4518	208	24	vif	vif	X
hassl-4518	208	25	lss	lss	PROPN
hassl-4518	208	26	0.496	0.496	NUM
hassl-4518	208	27	2.017	2.017	NUM
hassl-4518	208	28	fda	fda	PROPN
hassl-4518	208	29	0.709	0.709	NUM
hassl-4518	208	30	1.410	1.410	NUM
hassl-4518	208	31	ea	ea	NOUN
hassl-4518	208	32	0.527	0.527	NUM
hassl-4518	208	33	1.897	1.897	NUM
hassl-4518	208	34	table	table	NOUN
hassl-4518	208	35	4	4	NUM
hassl-4518	208	36	presents	present	VERB
hassl-4518	208	37	the	the	DET
hassl-4518	208	38	results	result	NOUN
hassl-4518	208	39	of	of	ADP
hassl-4518	208	40	the	the	DET
hassl-4518	208	41	multicollinearity	multicollinearity	NOUN
hassl-4518	208	42	test	test	NOUN
hassl-4518	208	43	.	.	PUNCT
hassl-4518	209	1	multicollinearity	multicollinearity	NOUN
hassl-4518	209	2	indicates	indicate	VERB
hassl-4518	209	3	a	a	DET
hassl-4518	209	4	high	high	ADJ
hassl-4518	209	5	degree	degree	NOUN
hassl-4518	209	6	of	of	ADP
hassl-4518	209	7	correlation	correlation	NOUN
hassl-4518	209	8	among	among	ADP
hassl-4518	209	9	independent	independent	ADJ
hassl-4518	209	10	variables	variable	NOUN
hassl-4518	209	11	.	.	PUNCT
hassl-4518	210	1	the	the	DET
hassl-4518	210	2	recommended	recommend	VERB
hassl-4518	210	3	threshold	threshold	NOUN
hassl-4518	210	4	for	for	ADP
hassl-4518	210	5	the	the	DET
hassl-4518	210	6	variance	variance	NOUN
hassl-4518	210	7	inflation	inflation	NOUN
hassl-4518	210	8	factor	factor	NOUN
hassl-4518	210	9	(	(	PUNCT
hassl-4518	210	10	vif	vif	NOUN
hassl-4518	210	11	)	)	PUNCT
hassl-4518	210	12	is	be	AUX
hassl-4518	210	13	below	below	ADP
hassl-4518	210	14	5	5	NUM
hassl-4518	210	15	.	.	PUNCT
hassl-4518	211	1	in	in	ADP
hassl-4518	211	2	this	this	DET
hassl-4518	211	3	study	study	NOUN
hassl-4518	211	4	,	,	PUNCT
hassl-4518	211	5	all	all	DET
hassl-4518	211	6	variables	variable	NOUN
hassl-4518	211	7	had	have	VERB
hassl-4518	211	8	vif	vif	NOUN
hassl-4518	211	9	scores	score	NOUN
hassl-4518	211	10	below	below	ADP
hassl-4518	211	11	5	5	NUM
hassl-4518	211	12	,	,	PUNCT
hassl-4518	211	13	indicating	indicate	VERB
hassl-4518	211	14	no	no	DET
hassl-4518	211	15	presence	presence	NOUN
hassl-4518	211	16	of	of	ADP
hassl-4518	211	17	multicollinearity	multicollinearity	NOUN
hassl-4518	211	18	.	.	PUNCT
hassl-4518	212	1	4.2.3	4.2.3	X
hassl-4518	212	2	.	.	PUNCT
hassl-4518	213	1	regression	regression	NOUN
hassl-4518	213	2	result	result	VERB
hassl-4518	213	3	the	the	DET
hassl-4518	213	4	researcher	researcher	NOUN
hassl-4518	213	5	has	have	AUX
hassl-4518	213	6	used	use	VERB
hassl-4518	213	7	the	the	DET
hassl-4518	213	8	model	model	NOUN
hassl-4518	213	9	summary	summary	NOUN
hassl-4518	213	10	to	to	PART
hassl-4518	213	11	report	report	VERB
hassl-4518	213	12	the	the	DET
hassl-4518	213	13	strength	strength	NOUN
hassl-4518	213	14	of	of	ADP
hassl-4518	213	15	the	the	DET
hassl-4518	213	16	relationship	relationship	NOUN
hassl-4518	213	17	between	between	ADP
hassl-4518	213	18	the	the	DET
hassl-4518	213	19	independent	independent	ADJ
hassl-4518	213	20	and	and	CCONJ
hassl-4518	213	21	dependent	dependent	ADJ
hassl-4518	213	22	variables	variable	NOUN
hassl-4518	213	23	.	.	PUNCT
hassl-4518	214	1	table	table	NOUN
hassl-4518	214	2	5	5	NUM
hassl-4518	214	3	.	.	PUNCT
hassl-4518	214	4	model	model	NOUN
hassl-4518	214	5	summary	summary	NOUN
hassl-4518	214	6	.	.	PUNCT
hassl-4518	215	1	mode	mode	NOUN
hassl-4518	215	2	r	r	NOUN
hassl-4518	215	3	r	r	NOUN
hassl-4518	215	4	square	square	ADJ
hassl-4518	215	5	adjusted	adjust	VERB
hassl-4518	215	6	r	r	NOUN
hassl-4518	215	7	-	-	PUNCT
hassl-4518	215	8	square	square	ADJ
hassl-4518	215	9	std	std	NOUN
hassl-4518	215	10	.	.	PUNCT
hassl-4518	215	11	error	error	NOUN
hassl-4518	215	12	of	of	ADP
hassl-4518	215	13	the	the	DET
hassl-4518	215	14	estimate	estimate	NOUN
hassl-4518	215	15	sig	sig	NOUN
hassl-4518	215	16	.	.	PROPN
hassl-4518	215	17	1	1	NUM
hassl-4518	215	18	0.774	0.774	NUM
hassl-4518	215	19	0.599	0.599	NUM
hassl-4518	215	20	0.594	0.594	NUM
hassl-4518	215	21	0.328	0.328	NUM
hassl-4518	215	22	0.000	0.000	NUM
hassl-4518	215	23	table	table	NOUN
hassl-4518	215	24	5	5	NUM
hassl-4518	215	25	depicts	depict	VERB
hassl-4518	215	26	the	the	DET
hassl-4518	215	27	model	model	NOUN
hassl-4518	215	28	summary	summary	NOUN
hassl-4518	215	29	that	that	PRON
hassl-4518	215	30	measures	measure	VERB
hassl-4518	215	31	the	the	DET
hassl-4518	215	32	explanatory	explanatory	ADJ
hassl-4518	215	33	power	power	NOUN
hassl-4518	215	34	through	through	ADP
hassl-4518	215	35	the	the	DET
hassl-4518	215	36	value	value	NOUN
hassl-4518	215	37	of	of	ADP
hassl-4518	215	38	the	the	DET
hassl-4518	215	39	r	r	NOUN
hassl-4518	215	40	-	-	PUNCT
hassl-4518	215	41	squared	square	VERB
hassl-4518	215	42	.	.	PUNCT
hassl-4518	216	1	therefore	therefore	ADV
hassl-4518	216	2	,	,	PUNCT
hassl-4518	216	3	the	the	DET
hassl-4518	216	4	variation	variation	NOUN
hassl-4518	216	5	of	of	ADP
hassl-4518	216	6	the	the	DET
hassl-4518	216	7	dependent	dependent	ADJ
hassl-4518	216	8	variable	variable	NOUN
hassl-4518	216	9	,	,	PUNCT
hassl-4518	216	10	ethical	ethical	ADJ
hassl-4518	216	11	financial	financial	ADJ
hassl-4518	216	12	practice	practice	NOUN
hassl-4518	216	13	,	,	PUNCT
hassl-4518	216	14	can	can	AUX
hassl-4518	216	15	be	be	AUX
hassl-4518	216	16	explained	explain	VERB
hassl-4518	216	17	by	by	ADP
hassl-4518	216	18	up	up	ADP
hassl-4518	216	19	to	to	PART
hassl-4518	216	20	60	60	NUM
hassl-4518	216	21	percent	percent	NOUN
hassl-4518	216	22	of	of	ADP
hassl-4518	216	23	the	the	DET
hassl-4518	216	24	variation	variation	NOUN
hassl-4518	216	25	in	in	ADP
hassl-4518	216	26	the	the	DET
hassl-4518	216	27	independent	independent	ADJ
hassl-4518	216	28	variables	variable	NOUN
hassl-4518	216	29	,	,	PUNCT
hassl-4518	216	30	which	which	PRON
hassl-4518	216	31	include	include	VERB
hassl-4518	216	32	litigation	litigation	NOUN
hassl-4518	216	33	support	support	NOUN
hassl-4518	216	34	services	service	NOUN
hassl-4518	216	35	,	,	PUNCT
hassl-4518	216	36	ethical	ethical	ADJ
hassl-4518	216	37	financial	financial	ADJ
hassl-4518	216	38	practice	practice	NOUN
hassl-4518	216	39	data	datum	NOUN
hassl-4518	216	40	analysis	analysis	NOUN
hassl-4518	216	41	,	,	PUNCT
hassl-4518	216	42	and	and	CCONJ
hassl-4518	216	43	unethical	unethical	ADJ
hassl-4518	216	44	financial	financial	ADJ
hassl-4518	216	45	practice	practice	NOUN
hassl-4518	216	46	awareness	awareness	NOUN
hassl-4518	216	47	.	.	PUNCT
hassl-4518	217	1	table	table	NOUN
hassl-4518	217	2	6	6	NUM
hassl-4518	217	3	.	.	PUNCT
hassl-4518	218	1	regression	regression	NOUN
hassl-4518	218	2	coefficient	coefficient	NOUN
hassl-4518	218	3	.	.	PUNCT
hassl-4518	219	1	model	model	PROPN
hassl-4518	219	2	unstandardized	unstandardized	ADJ
hassl-4518	219	3	coefficients	coefficient	NOUN
hassl-4518	219	4	sig	sig	PROPN
hassl-4518	219	5	.	.	PUNCT
hassl-4518	220	1	f	f	PROPN
hassl-4518	220	2	value	value	PROPN
hassl-4518	220	3	sig	sig	NOUN
hassl-4518	220	4	.	.	PUNCT
hassl-4518	221	1	beta	beta	ADJ
hassl-4518	221	2	coefficient	coefficient	NOUN
hassl-4518	221	3	std	std	NOUN
hassl-4518	221	4	.	.	NOUN
hassl-4518	221	5	error	error	NOUN
hassl-4518	221	6	1	1	NUM
hassl-4518	221	7	(	(	PUNCT
hassl-4518	221	8	constant	constant	ADJ
hassl-4518	221	9	)	)	PUNCT
hassl-4518	221	10	0.642	0.642	NUM
hassl-4518	221	11	0.169	0.169	NUM
hassl-4518	221	12	0.000	0.000	NUM
hassl-4518	221	13	135.25	135.25	NUM
hassl-4518	221	14	0.000b	0.000b	NOUN
hassl-4518	221	15	lss	lss	PROPN
hassl-4518	222	1	-0.032	-0.032	ADP
hassl-4518	222	2	0.049	0.049	NUM
hassl-4518	222	3	0.511	0.511	NUM
hassl-4518	222	4	fda	fda	PROPN
hassl-4518	222	5	0.516	0.516	NUM
hassl-4518	222	6	0.043	0.043	NUM
hassl-4518	222	7	0.000	0.000	NUM
hassl-4518	222	8	fa	fa	NOUN
hassl-4518	222	9	0.360	0.360	NUM
hassl-4518	222	10	0.050	0.050	NUM
hassl-4518	222	11	0.000	0.000	NUM
hassl-4518	222	12	note	note	NOUN
hassl-4518	222	13	:	:	PUNCT
hassl-4518	222	14	a.	a.	NOUN
hassl-4518	222	15	dependent	dependent	ADJ
hassl-4518	222	16	variable	variable	NOUN
hassl-4518	222	17	:	:	PUNCT
hassl-4518	222	18	unethical	unethical	ADJ
hassl-4518	222	19	financial	financial	ADJ
hassl-4518	222	20	practice	practice	NOUN
hassl-4518	222	21	mitigation	mitigation	NOUN
hassl-4518	222	22	b.	b.	PROPN
hassl-4518	222	23	independent	independent	ADJ
hassl-4518	222	24	variable	variable	NOUN
hassl-4518	222	25	:	:	PUNCT
hassl-4518	222	26	litigation	litigation	NOUN
hassl-4518	222	27	support	support	NOUN
hassl-4518	222	28	services	service	NOUN
hassl-4518	222	29	(	(	PUNCT
hassl-4518	222	30	lss	lss	PROPN
hassl-4518	222	31	)	)	PUNCT
hassl-4518	222	32	(	(	PUNCT
hassl-4518	222	33	x1	x1	PROPN
hassl-4518	222	34	)	)	PUNCT
hassl-4518	222	35	,	,	PUNCT
hassl-4518	222	36	forensic	forensic	ADJ
hassl-4518	222	37	data	datum	NOUN
hassl-4518	222	38	analysis	analysis	NOUN
hassl-4518	222	39	(	(	PUNCT
hassl-4518	222	40	fda	fda	PROPN
hassl-4518	222	41	)	)	PUNCT
hassl-4518	222	42	(	(	PUNCT
hassl-4518	222	43	x2	x2	NOUN
hassl-4518	222	44	)	)	PUNCT
hassl-4518	222	45	,	,	PUNCT
hassl-4518	222	46	and	and	CCONJ
hassl-4518	222	47	ethical	ethical	ADJ
hassl-4518	222	48	awareness	awareness	NOUN
hassl-4518	222	49	(	(	PUNCT
hassl-4518	222	50	ea	ea	NOUN
hassl-4518	222	51	)	)	PUNCT
hassl-4518	222	52	(	(	PUNCT
hassl-4518	222	53	x3	x3	ADJ
hassl-4518	222	54	)	)	PUNCT
hassl-4518	222	55	.	.	PUNCT
hassl-4518	223	1	table	table	NOUN
hassl-4518	223	2	6	6	NUM
hassl-4518	223	3	shows	show	VERB
hassl-4518	223	4	the	the	DET
hassl-4518	223	5	coefficient	coefficient	NOUN
hassl-4518	223	6	estimates	estimate	NOUN
hassl-4518	223	7	for	for	ADP
hassl-4518	223	8	the	the	DET
hassl-4518	223	9	regression	regression	NOUN
hassl-4518	223	10	model	model	NOUN
hassl-4518	223	11	used	use	VERB
hassl-4518	223	12	to	to	PART
hassl-4518	223	13	determine	determine	VERB
hassl-4518	223	14	the	the	DET
hassl-4518	223	15	effect	effect	NOUN
hassl-4518	223	16	on	on	ADP
hassl-4518	223	17	forensic	forensic	ADJ
hassl-4518	223	18	accounting	accounting	NOUN
hassl-4518	223	19	services	service	NOUN
hassl-4518	223	20	as	as	ADP
hassl-4518	223	21	a	a	DET
hassl-4518	223	22	dependent	dependent	ADJ
hassl-4518	223	23	variable	variable	NOUN
hassl-4518	223	24	.	.	PUNCT
hassl-4518	224	1	the	the	DET
hassl-4518	224	2	independent	independent	ADJ
hassl-4518	224	3	variables	variable	NOUN
hassl-4518	224	4	were	be	AUX
hassl-4518	224	5	litigation	litigation	NOUN
hassl-4518	224	6	support	support	NOUN
hassl-4518	224	7	services	service	NOUN
hassl-4518	224	8	,	,	PUNCT
hassl-4518	224	9	forensic	forensic	ADJ
hassl-4518	224	10	data	datum	NOUN
hassl-4518	224	11	analysis	analysis	NOUN
hassl-4518	224	12	,	,	PUNCT
hassl-4518	224	13	and	and	CCONJ
hassl-4518	224	14	ethical	ethical	ADJ
hassl-4518	224	15	awareness	awareness	NOUN
hassl-4518	224	16	.	.	PUNCT
hassl-4518	225	1	ethical	ethical	ADJ
hassl-4518	225	2	financial	financial	ADJ
hassl-4518	225	3	practice	practice	NOUN
hassl-4518	225	4	is	be	AUX
hassl-4518	225	5	the	the	DET
hassl-4518	225	6	dependent	dependent	ADJ
hassl-4518	225	7	variable	variable	NOUN
hassl-4518	225	8	.	.	PUNCT
hassl-4518	226	1	multiple	multiple	ADJ
hassl-4518	226	2	regression	regression	NOUN
hassl-4518	226	3	analysis	analysis	NOUN
hassl-4518	226	4	was	be	AUX
hassl-4518	226	5	humanities	humanity	NOUN
hassl-4518	226	6	and	and	CCONJ
hassl-4518	226	7	social	social	ADJ
hassl-4518	226	8	sciences	science	NOUN
hassl-4518	226	9	letters	letter	NOUN
hassl-4518	226	10	,	,	PUNCT
hassl-4518	226	11	2025	2025	NUM
hassl-4518	226	12	,	,	PUNCT
hassl-4518	226	13	13(4	13(4	NUM
hassl-4518	226	14	):	):	PUNCT
hassl-4518	226	15	1466	1466	NUM
hassl-4518	226	16	-	-	SYM
hassl-4518	226	17	1477	1477	NUM
hassl-4518	226	18	1474	1474	NUM
hassl-4518	226	19	©	©	PROPN
hassl-4518	226	20	2025	2025	NUM
hassl-4518	226	21	conscientia	conscientia	PROPN
hassl-4518	226	22	beam	beam	PROPN
hassl-4518	226	23	.	.	PUNCT
hassl-4518	227	1	all	all	DET
hassl-4518	227	2	rights	right	NOUN
hassl-4518	227	3	reserved	reserve	VERB
hassl-4518	227	4	.	.	PUNCT
hassl-4518	228	1	utilized	utilize	VERB
hassl-4518	228	2	.	.	PUNCT
hassl-4518	229	1	the	the	DET
hassl-4518	229	2	results	result	NOUN
hassl-4518	229	3	of	of	ADP
hassl-4518	229	4	the	the	DET
hassl-4518	229	5	regression	regression	NOUN
hassl-4518	229	6	analysis	analysis	NOUN
hassl-4518	229	7	revealed	reveal	VERB
hassl-4518	229	8	that	that	SCONJ
hassl-4518	229	9	litigation	litigation	NOUN
hassl-4518	229	10	support	support	NOUN
hassl-4518	229	11	services	service	NOUN
hassl-4518	229	12	have	have	VERB
hassl-4518	229	13	a	a	DET
hassl-4518	229	14	negative	negative	ADJ
hassl-4518	229	15	beta	beta	ADJ
hassl-4518	229	16	coefficient	coefficient	NOUN
hassl-4518	229	17	and	and	CCONJ
hassl-4518	229	18	are	be	AUX
hassl-4518	229	19	negligible	negligible	ADJ
hassl-4518	229	20	,	,	PUNCT
hassl-4518	229	21	suggesting	suggest	VERB
hassl-4518	229	22	a	a	DET
hassl-4518	229	23	negative	negative	ADJ
hassl-4518	229	24	effect	effect	NOUN
hassl-4518	229	25	on	on	ADP
hassl-4518	229	26	ethical	ethical	ADJ
hassl-4518	229	27	financial	financial	ADJ
hassl-4518	229	28	behavior	behavior	NOUN
hassl-4518	229	29	in	in	ADP
hassl-4518	229	30	nepalese	nepalese	ADJ
hassl-4518	229	31	organizations	organization	NOUN
hassl-4518	229	32	(	(	PUNCT
hassl-4518	229	33	β=	β=	NOUN
hassl-4518	229	34	-0.032	-0.032	ADP
hassl-4518	229	35	,	,	PUNCT
hassl-4518	229	36	p=0.511	p=0.511	NOUN
hassl-4518	229	37	,	,	PUNCT
hassl-4518	229	38	p>0.05	p>0.05	PROPN
hassl-4518	229	39	)	)	PUNCT
hassl-4518	229	40	.	.	PUNCT
hassl-4518	230	1	additionally	additionally	ADV
hassl-4518	230	2	,	,	PUNCT
hassl-4518	230	3	the	the	DET
hassl-4518	230	4	regression	regression	NOUN
hassl-4518	230	5	analysis	analysis	NOUN
hassl-4518	230	6	of	of	ADP
hassl-4518	230	7	forensic	forensic	ADJ
hassl-4518	230	8	data	datum	NOUN
hassl-4518	230	9	analysis	analysis	NOUN
hassl-4518	230	10	indicated	indicate	VERB
hassl-4518	230	11	a	a	DET
hassl-4518	230	12	favorable	favorable	ADJ
hassl-4518	230	13	influence	influence	NOUN
hassl-4518	230	14	on	on	ADP
hassl-4518	230	15	ethical	ethical	ADJ
hassl-4518	230	16	financial	financial	ADJ
hassl-4518	230	17	practices	practice	NOUN
hassl-4518	230	18	.	.	PUNCT
hassl-4518	231	1	the	the	DET
hassl-4518	231	2	beta	beta	ADJ
hassl-4518	231	3	coefficient	coefficient	NOUN
hassl-4518	231	4	remained	remain	VERB
hassl-4518	231	5	(	(	PUNCT
hassl-4518	231	6	β=	β=	NOUN
hassl-4518	231	7	0.516	0.516	NUM
hassl-4518	231	8	,	,	PUNCT
hassl-4518	231	9	p	p	NOUN
hassl-4518	231	10	=	=	NOUN
hassl-4518	231	11	0.511	0.511	NUM
hassl-4518	231	12	,	,	PUNCT
hassl-4518	231	13	p>0.05	p>0.05	NOUN
hassl-4518	231	14	)	)	PUNCT
hassl-4518	231	15	.	.	PUNCT
hassl-4518	232	1	in	in	ADP
hassl-4518	232	2	addition	addition	NOUN
hassl-4518	232	3	,	,	PUNCT
hassl-4518	232	4	the	the	DET
hassl-4518	232	5	regression	regression	NOUN
hassl-4518	232	6	analysis	analysis	NOUN
hassl-4518	232	7	of	of	ADP
hassl-4518	232	8	forensic	forensic	ADJ
hassl-4518	232	9	data	datum	NOUN
hassl-4518	232	10	analysis	analysis	NOUN
hassl-4518	232	11	indicated	indicate	VERB
hassl-4518	232	12	a	a	DET
hassl-4518	232	13	favorable	favorable	ADJ
hassl-4518	232	14	influence	influence	NOUN
hassl-4518	232	15	on	on	ADP
hassl-4518	232	16	ethical	ethical	ADJ
hassl-4518	232	17	financial	financial	ADJ
hassl-4518	232	18	practices	practice	NOUN
hassl-4518	232	19	.	.	PUNCT
hassl-4518	233	1	the	the	DET
hassl-4518	233	2	beta	beta	ADJ
hassl-4518	233	3	coefficient	coefficient	NOUN
hassl-4518	233	4	remained	remain	VERB
hassl-4518	233	5	(	(	PUNCT
hassl-4518	233	6	β=	β=	NOUN
hassl-4518	233	7	0.516	0.516	NUM
hassl-4518	233	8	,	,	PUNCT
hassl-4518	233	9	p	p	NOUN
hassl-4518	233	10	=	=	NOUN
hassl-4518	233	11	.000	.000	NUM
hassl-4518	233	12	,	,	PUNCT
hassl-4518	233	13	p	p	X
hassl-4518	233	14	<	<	NOUN
hassl-4518	233	15	0.05	0.05	NUM
hassl-4518	233	16	)	)	PUNCT
hassl-4518	233	17	,	,	PUNCT
hassl-4518	233	18	which	which	PRON
hassl-4518	233	19	was	be	AUX
hassl-4518	233	20	determined	determine	VERB
hassl-4518	233	21	to	to	PART
hassl-4518	233	22	be	be	AUX
hassl-4518	233	23	a	a	DET
hassl-4518	233	24	significant	significant	ADJ
hassl-4518	233	25	outcome	outcome	NOUN
hassl-4518	233	26	that	that	PRON
hassl-4518	233	27	boosted	boost	VERB
hassl-4518	233	28	ethical	ethical	ADJ
hassl-4518	233	29	financial	financial	ADJ
hassl-4518	233	30	practices	practice	NOUN
hassl-4518	233	31	.	.	PUNCT
hassl-4518	234	1	finally	finally	ADV
hassl-4518	234	2	,	,	PUNCT
hassl-4518	234	3	financial	financial	ADJ
hassl-4518	234	4	knowledge	knowledge	NOUN
hassl-4518	234	5	was	be	AUX
hassl-4518	234	6	shown	show	VERB
hassl-4518	234	7	to	to	PART
hassl-4518	234	8	have	have	VERB
hassl-4518	234	9	a	a	DET
hassl-4518	234	10	considerable	considerable	ADJ
hassl-4518	234	11	beneficial	beneficial	ADJ
hassl-4518	234	12	impact	impact	NOUN
hassl-4518	234	13	on	on	ADP
hassl-4518	234	14	ethical	ethical	ADJ
hassl-4518	234	15	financial	financial	ADJ
hassl-4518	234	16	performance	performance	NOUN
hassl-4518	234	17	(	(	PUNCT
hassl-4518	234	18	β=	β=	NOUN
hassl-4518	234	19	0.360	0.360	NUM
hassl-4518	234	20	,	,	PUNCT
hassl-4518	234	21	p	p	NOUN
hassl-4518	234	22	=	=	NOUN
hassl-4518	234	23	.000	.000	NUM
hassl-4518	234	24	,	,	PUNCT
hassl-4518	234	25	p	p	X
hassl-4518	234	26	<	<	NOUN
hassl-4518	234	27	0.05	0.05	NUM
hassl-4518	234	28	)	)	PUNCT
hassl-4518	234	29	.	.	PUNCT
hassl-4518	235	1	it	it	PRON
hassl-4518	235	2	demonstrates	demonstrate	VERB
hassl-4518	235	3	that	that	SCONJ
hassl-4518	235	4	when	when	SCONJ
hassl-4518	235	5	financial	financial	ADJ
hassl-4518	235	6	knowledge	knowledge	NOUN
hassl-4518	235	7	develops	develop	VERB
hassl-4518	235	8	,	,	PUNCT
hassl-4518	235	9	the	the	DET
hassl-4518	235	10	ethical	ethical	ADJ
hassl-4518	235	11	financial	financial	ADJ
hassl-4518	235	12	performance	performance	NOUN
hassl-4518	235	13	of	of	ADP
hassl-4518	235	14	organizations	organization	NOUN
hassl-4518	235	15	in	in	ADP
hassl-4518	235	16	nepal	nepal	NOUN
hassl-4518	235	17	also	also	ADV
hassl-4518	235	18	improves	improve	VERB
hassl-4518	235	19	.	.	PUNCT
hassl-4518	236	1	𝑌	𝑌	PROPN
hassl-4518	236	2	=	=	PUNCT
hassl-4518	236	3	1.597	1.597	NUM
hassl-4518	236	4	+	+	NUM
hassl-4518	236	5	0.516	0.516	NUM
hassl-4518	236	6	𝑋2	𝑋2	VERB
hassl-4518	236	7	+	+	CCONJ
hassl-4518	236	8	0.36	0.36	NUM
hassl-4518	236	9	𝑋3	𝑋3	NOUN
hassl-4518	236	10	+	+	CCONJ
hassl-4518	236	11	𝜀	𝜀	X
hassl-4518	236	12	(	(	PUNCT
hassl-4518	236	13	2	2	NUM
hassl-4518	236	14	)	)	PUNCT
hassl-4518	236	15	where	where	SCONJ
hassl-4518	236	16	,	,	PUNCT
hassl-4518	236	17	y	y	PROPN
hassl-4518	236	18	=	=	PUNCT
hassl-4518	236	19	ethical	ethical	ADJ
hassl-4518	236	20	financial	financial	ADJ
hassl-4518	236	21	practice	practice	NOUN
hassl-4518	236	22	,	,	PUNCT
hassl-4518	236	23	a	a	DET
hassl-4518	236	24	=	=	PUNCT
hassl-4518	236	25	intercept	intercept	NOUN
hassl-4518	236	26	/	/	SYM
hassl-4518	236	27	constant	constant	ADJ
hassl-4518	236	28	,	,	PUNCT
hassl-4518	236	29	x1	x1	PROPN
hassl-4518	236	30	=	=	SYM
hassl-4518	236	31	litigation	litigation	NOUN
hassl-4518	236	32	support	support	NOUN
hassl-4518	236	33	services	service	NOUN
hassl-4518	236	34	,	,	PUNCT
hassl-4518	237	1	x2	x2	PROPN
hassl-4518	237	2	=	=	PUNCT
hassl-4518	237	3	forensic	forensic	ADJ
hassl-4518	237	4	data	datum	NOUN
hassl-4518	237	5	analysis	analysis	NOUN
hassl-4518	237	6	,	,	PUNCT
hassl-4518	237	7	x3	x3	ADJ
hassl-4518	237	8	=	=	PUNCT
hassl-4518	237	9	ethical	ethical	ADJ
hassl-4518	237	10	awareness	awareness	NOUN
hassl-4518	237	11	,	,	PUNCT
hassl-4518	237	12	and	and	CCONJ
hassl-4518	237	13	β1	β1	PROPN
hassl-4518	237	14	,	,	PUNCT
hassl-4518	237	15	β2=	β2=	PUNCT
hassl-4518	237	16	regression	regression	VERB
hassl-4518	237	17	coefficient	coefficient	NOUN
hassl-4518	237	18	.	.	PUNCT
hassl-4518	238	1	table	table	NOUN
hassl-4518	238	2	7	7	NUM
hassl-4518	238	3	.	.	PUNCT
hassl-4518	239	1	summary	summary	NOUN
hassl-4518	239	2	of	of	ADP
hassl-4518	239	3	hypothesis	hypothesis	NOUN
hassl-4518	239	4	test	test	NOUN
hassl-4518	239	5	.	.	PUNCT
hassl-4518	240	1	hypothesis	hypothesis	NOUN
hassl-4518	240	2	outcomes	outcome	NOUN
hassl-4518	240	3	h1	h1	PROPN
hassl-4518	240	4	.	.	PUNCT
hassl-4518	241	1	litigation	litigation	NOUN
hassl-4518	241	2	support	support	NOUN
hassl-4518	241	3	services	service	NOUN
hassl-4518	241	4	and	and	CCONJ
hassl-4518	241	5	ethical	ethical	ADJ
hassl-4518	241	6	financial	financial	ADJ
hassl-4518	241	7	practices	practice	NOUN
hassl-4518	241	8	have	have	VERB
hassl-4518	241	9	a	a	DET
hassl-4518	241	10	positive	positive	ADJ
hassl-4518	241	11	and	and	CCONJ
hassl-4518	241	12	significant	significant	ADJ
hassl-4518	241	13	relationship	relationship	NOUN
hassl-4518	241	14	.	.	PUNCT
hassl-4518	242	1	rejected	reject	VERB
hassl-4518	242	2	h2	h2	NOUN
hassl-4518	242	3	.	.	PUNCT
hassl-4518	243	1	forensic	forensic	ADJ
hassl-4518	243	2	data	datum	NOUN
hassl-4518	243	3	analysis	analysis	NOUN
hassl-4518	243	4	and	and	CCONJ
hassl-4518	243	5	ethical	ethical	ADJ
hassl-4518	243	6	financial	financial	ADJ
hassl-4518	243	7	practices	practice	NOUN
hassl-4518	243	8	have	have	VERB
hassl-4518	243	9	a	a	DET
hassl-4518	243	10	positive	positive	ADJ
hassl-4518	243	11	and	and	CCONJ
hassl-4518	243	12	significant	significant	ADJ
hassl-4518	243	13	relationship	relationship	NOUN
hassl-4518	243	14	.	.	PUNCT
hassl-4518	244	1	accepted	accept	VERB
hassl-4518	244	2	h3	h3	NOUN
hassl-4518	244	3	.	.	PUNCT
hassl-4518	245	1	ethical	ethical	ADJ
hassl-4518	245	2	awareness	awareness	NOUN
hassl-4518	245	3	and	and	CCONJ
hassl-4518	245	4	ethical	ethical	ADJ
hassl-4518	245	5	financial	financial	ADJ
hassl-4518	245	6	practices	practice	NOUN
hassl-4518	245	7	have	have	VERB
hassl-4518	245	8	a	a	DET
hassl-4518	245	9	positive	positive	ADJ
hassl-4518	245	10	and	and	CCONJ
hassl-4518	245	11	significant	significant	ADJ
hassl-4518	245	12	relationship	relationship	NOUN
hassl-4518	245	13	.	.	PUNCT
hassl-4518	246	1	accepted	accept	VERB
hassl-4518	246	2	table	table	NOUN
hassl-4518	246	3	7	7	NUM
hassl-4518	246	4	presents	present	VERB
hassl-4518	246	5	a	a	DET
hassl-4518	246	6	summary	summary	NOUN
hassl-4518	246	7	of	of	ADP
hassl-4518	246	8	the	the	DET
hassl-4518	246	9	hypothesis	hypothesis	NOUN
hassl-4518	246	10	tests	test	NOUN
hassl-4518	246	11	.	.	PUNCT
hassl-4518	247	1	the	the	DET
hassl-4518	247	2	first	first	ADJ
hassl-4518	247	3	hypothesis	hypothesis	NOUN
hassl-4518	247	4	,	,	PUNCT
hassl-4518	247	5	regarding	regard	VERB
hassl-4518	247	6	litigation	litigation	NOUN
hassl-4518	247	7	support	support	NOUN
hassl-4518	247	8	services	service	NOUN
hassl-4518	247	9	,	,	PUNCT
hassl-4518	247	10	indicates	indicate	VERB
hassl-4518	247	11	a	a	DET
hassl-4518	247	12	negative	negative	ADJ
hassl-4518	247	13	and	and	CCONJ
hassl-4518	247	14	insignificant	insignificant	ADJ
hassl-4518	247	15	impact	impact	NOUN
hassl-4518	247	16	on	on	ADP
hassl-4518	247	17	ethical	ethical	ADJ
hassl-4518	247	18	financial	financial	ADJ
hassl-4518	247	19	practices	practice	NOUN
hassl-4518	247	20	,	,	PUNCT
hassl-4518	247	21	and	and	CCONJ
hassl-4518	247	22	therefore	therefore	ADV
hassl-4518	247	23	,	,	PUNCT
hassl-4518	247	24	it	it	PRON
hassl-4518	247	25	is	be	AUX
hassl-4518	247	26	rejected	reject	VERB
hassl-4518	247	27	.	.	PUNCT
hassl-4518	248	1	the	the	DET
hassl-4518	248	2	second	second	ADJ
hassl-4518	248	3	hypothesis	hypothesis	NOUN
hassl-4518	248	4	,	,	PUNCT
hassl-4518	248	5	concerning	concern	VERB
hassl-4518	248	6	forensic	forensic	ADJ
hassl-4518	248	7	data	datum	NOUN
hassl-4518	248	8	analysis	analysis	NOUN
hassl-4518	248	9	,	,	PUNCT
hassl-4518	248	10	shows	show	VERB
hassl-4518	248	11	a	a	DET
hassl-4518	248	12	positive	positive	ADJ
hassl-4518	248	13	and	and	CCONJ
hassl-4518	248	14	significant	significant	ADJ
hassl-4518	248	15	impact	impact	NOUN
hassl-4518	248	16	on	on	ADP
hassl-4518	248	17	ethical	ethical	ADJ
hassl-4518	248	18	financial	financial	ADJ
hassl-4518	248	19	practices	practice	NOUN
hassl-4518	248	20	and	and	CCONJ
hassl-4518	248	21	is	be	AUX
hassl-4518	248	22	accepted	accept	VERB
hassl-4518	248	23	.	.	PUNCT
hassl-4518	249	1	the	the	DET
hassl-4518	249	2	third	third	ADJ
hassl-4518	249	3	hypothesis	hypothesis	NOUN
hassl-4518	249	4	,	,	PUNCT
hassl-4518	249	5	related	relate	VERB
hassl-4518	249	6	to	to	ADP
hassl-4518	249	7	ethical	ethical	ADJ
hassl-4518	249	8	awareness	awareness	NOUN
hassl-4518	249	9	,	,	PUNCT
hassl-4518	249	10	demonstrates	demonstrate	VERB
hassl-4518	249	11	a	a	DET
hassl-4518	249	12	positive	positive	ADJ
hassl-4518	249	13	and	and	CCONJ
hassl-4518	249	14	significant	significant	ADJ
hassl-4518	249	15	impact	impact	NOUN
hassl-4518	249	16	on	on	ADP
hassl-4518	249	17	ethical	ethical	ADJ
hassl-4518	249	18	financial	financial	ADJ
hassl-4518	249	19	practices	practice	NOUN
hassl-4518	249	20	and	and	CCONJ
hassl-4518	249	21	is	be	AUX
hassl-4518	249	22	supported	support	VERB
hassl-4518	249	23	by	by	ADP
hassl-4518	249	24	the	the	DET
hassl-4518	249	25	research	research	NOUN
hassl-4518	249	26	theory	theory	NOUN
hassl-4518	249	27	.	.	PUNCT
hassl-4518	250	1	5	5	X
hassl-4518	250	2	.	.	X
hassl-4518	250	3	discussion	discussion	NOUN
hassl-4518	250	4	the	the	DET
hassl-4518	250	5	objective	objective	NOUN
hassl-4518	250	6	of	of	ADP
hassl-4518	250	7	the	the	DET
hassl-4518	250	8	study	study	NOUN
hassl-4518	250	9	was	be	AUX
hassl-4518	250	10	to	to	PART
hassl-4518	250	11	examine	examine	VERB
hassl-4518	250	12	the	the	DET
hassl-4518	250	13	impact	impact	NOUN
hassl-4518	250	14	of	of	ADP
hassl-4518	250	15	forensic	forensic	ADJ
hassl-4518	250	16	accounting	accounting	NOUN
hassl-4518	250	17	on	on	ADP
hassl-4518	250	18	ethical	ethical	ADJ
hassl-4518	250	19	financial	financial	ADJ
hassl-4518	250	20	conduct	conduct	NOUN
hassl-4518	250	21	.	.	PUNCT
hassl-4518	251	1	this	this	DET
hassl-4518	251	2	study	study	NOUN
hassl-4518	251	3	used	use	VERB
hassl-4518	251	4	litigation	litigation	NOUN
hassl-4518	251	5	support	support	NOUN
hassl-4518	251	6	services	service	NOUN
hassl-4518	251	7	,	,	PUNCT
hassl-4518	251	8	forensic	forensic	ADJ
hassl-4518	251	9	data	datum	NOUN
hassl-4518	251	10	analysis	analysis	NOUN
hassl-4518	251	11	,	,	PUNCT
hassl-4518	251	12	and	and	CCONJ
hassl-4518	251	13	ethical	ethical	ADJ
hassl-4518	251	14	awareness	awareness	NOUN
hassl-4518	251	15	as	as	ADP
hassl-4518	251	16	predictors	predictor	NOUN
hassl-4518	251	17	,	,	PUNCT
hassl-4518	251	18	with	with	ADP
hassl-4518	251	19	ethical	ethical	ADJ
hassl-4518	251	20	financial	financial	ADJ
hassl-4518	251	21	performance	performance	NOUN
hassl-4518	251	22	as	as	ADP
hassl-4518	251	23	the	the	DET
hassl-4518	251	24	dependent	dependent	ADJ
hassl-4518	251	25	variable	variable	NOUN
hassl-4518	251	26	.	.	PUNCT
hassl-4518	252	1	the	the	DET
hassl-4518	252	2	study	study	NOUN
hassl-4518	252	3	's	's	PART
hassl-4518	252	4	results	result	NOUN
hassl-4518	252	5	indicated	indicate	VERB
hassl-4518	252	6	that	that	SCONJ
hassl-4518	252	7	litigation	litigation	NOUN
hassl-4518	252	8	support	support	NOUN
hassl-4518	252	9	services	service	NOUN
hassl-4518	252	10	adversely	adversely	ADV
hassl-4518	252	11	affected	affect	VERB
hassl-4518	252	12	ethical	ethical	ADJ
hassl-4518	252	13	financial	financial	ADJ
hassl-4518	252	14	practices	practice	NOUN
hassl-4518	252	15	.	.	PUNCT
hassl-4518	253	1	it	it	PRON
hassl-4518	253	2	indicates	indicate	VERB
hassl-4518	253	3	that	that	SCONJ
hassl-4518	253	4	enhancements	enhancement	NOUN
hassl-4518	253	5	to	to	ADP
hassl-4518	253	6	the	the	DET
hassl-4518	253	7	litigation	litigation	NOUN
hassl-4518	253	8	support	support	NOUN
hassl-4518	253	9	system	system	NOUN
hassl-4518	253	10	in	in	ADP
hassl-4518	253	11	nepal	nepal	ADJ
hassl-4518	253	12	do	do	AUX
hassl-4518	253	13	not	not	PART
hassl-4518	253	14	foster	foster	VERB
hassl-4518	253	15	ethical	ethical	ADJ
hassl-4518	253	16	financial	financial	ADJ
hassl-4518	253	17	conduct	conduct	NOUN
hassl-4518	253	18	.	.	PUNCT
hassl-4518	254	1	this	this	DET
hassl-4518	254	2	discovery	discovery	NOUN
hassl-4518	254	3	is	be	AUX
hassl-4518	254	4	in	in	ADP
hassl-4518	254	5	agreement	agreement	NOUN
hassl-4518	254	6	with	with	ADP
hassl-4518	254	7	other	other	ADJ
hassl-4518	254	8	findings	finding	NOUN
hassl-4518	254	9	that	that	PRON
hassl-4518	254	10	suggest	suggest	VERB
hassl-4518	254	11	(	(	PUNCT
hassl-4518	254	12	guellim	guellim	NOUN
hassl-4518	254	13	et	et	PROPN
hassl-4518	254	14	al	al	PROPN
hassl-4518	254	15	.	.	PROPN
hassl-4518	254	16	,	,	PUNCT
hassl-4518	254	17	2024	2024	NUM
hassl-4518	254	18	;	;	PUNCT
hassl-4518	254	19	hitchcock	hitchcock	NOUN
hassl-4518	254	20	,	,	PUNCT
hassl-4518	254	21	2018	2018	NUM
hassl-4518	254	22	)	)	PUNCT
hassl-4518	254	23	.	.	PUNCT
hassl-4518	255	1	next	next	ADV
hassl-4518	255	2	,	,	PUNCT
hassl-4518	255	3	the	the	DET
hassl-4518	255	4	results	result	NOUN
hassl-4518	255	5	demonstrated	demonstrate	VERB
hassl-4518	255	6	that	that	SCONJ
hassl-4518	255	7	forensic	forensic	ADJ
hassl-4518	255	8	data	datum	NOUN
hassl-4518	255	9	analysis	analysis	NOUN
hassl-4518	255	10	had	have	VERB
hassl-4518	255	11	a	a	DET
hassl-4518	255	12	significant	significant	ADJ
hassl-4518	255	13	and	and	CCONJ
hassl-4518	255	14	substantial	substantial	ADJ
hassl-4518	255	15	effect	effect	NOUN
hassl-4518	255	16	on	on	ADP
hassl-4518	255	17	ethical	ethical	ADJ
hassl-4518	255	18	financial	financial	ADJ
hassl-4518	255	19	practices	practice	NOUN
hassl-4518	255	20	.	.	PUNCT
hassl-4518	256	1	it	it	PRON
hassl-4518	256	2	shows	show	VERB
hassl-4518	256	3	that	that	SCONJ
hassl-4518	256	4	an	an	DET
hassl-4518	256	5	increase	increase	NOUN
hassl-4518	256	6	in	in	ADP
hassl-4518	256	7	forensic	forensic	ADJ
hassl-4518	256	8	data	datum	NOUN
hassl-4518	256	9	analysis	analysis	NOUN
hassl-4518	256	10	improves	improve	VERB
hassl-4518	256	11	ethical	ethical	ADJ
hassl-4518	256	12	financial	financial	ADJ
hassl-4518	256	13	practices	practice	NOUN
hassl-4518	256	14	in	in	ADP
hassl-4518	256	15	organizations	organization	NOUN
hassl-4518	256	16	in	in	ADP
hassl-4518	256	17	nepal	nepal	ADJ
hassl-4518	256	18	.	.	PUNCT
hassl-4518	257	1	this	this	DET
hassl-4518	257	2	discovery	discovery	NOUN
hassl-4518	257	3	is	be	AUX
hassl-4518	257	4	consistent	consistent	ADJ
hassl-4518	257	5	with	with	ADP
hassl-4518	257	6	the	the	DET
hassl-4518	257	7	results	result	NOUN
hassl-4518	257	8	of	of	ADP
hassl-4518	257	9	earlier	early	ADJ
hassl-4518	257	10	studies	study	NOUN
hassl-4518	257	11	dukic	dukic	PROPN
hassl-4518	257	12	,	,	PUNCT
hassl-4518	257	13	simic	simic	PROPN
hassl-4518	257	14	,	,	PUNCT
hassl-4518	257	15	and	and	CCONJ
hassl-4518	257	16	nikolic	nikolic	PROPN
hassl-4518	257	17	(	(	PUNCT
hassl-4518	257	18	2023	2023	NUM
hassl-4518	257	19	)	)	PUNCT
hassl-4518	257	20	.	.	PUNCT
hassl-4518	258	1	in	in	ADP
hassl-4518	258	2	the	the	DET
hassl-4518	258	3	same	same	ADJ
hassl-4518	258	4	way	way	NOUN
hassl-4518	258	5	,	,	PUNCT
hassl-4518	258	6	ethical	ethical	ADJ
hassl-4518	258	7	awareness	awareness	NOUN
hassl-4518	258	8	has	have	VERB
hassl-4518	258	9	a	a	DET
hassl-4518	258	10	significant	significant	ADJ
hassl-4518	258	11	and	and	CCONJ
hassl-4518	258	12	considerable	considerable	ADJ
hassl-4518	258	13	impact	impact	NOUN
hassl-4518	258	14	on	on	ADP
hassl-4518	258	15	ethical	ethical	ADJ
hassl-4518	258	16	financial	financial	ADJ
hassl-4518	258	17	activities	activity	NOUN
hassl-4518	258	18	.	.	PUNCT
hassl-4518	259	1	this	this	DET
hassl-4518	259	2	study	study	NOUN
hassl-4518	259	3	shows	show	VERB
hassl-4518	259	4	that	that	SCONJ
hassl-4518	259	5	an	an	DET
hassl-4518	259	6	increase	increase	NOUN
hassl-4518	259	7	in	in	ADP
hassl-4518	259	8	ethical	ethical	ADJ
hassl-4518	259	9	knowledge	knowledge	NOUN
hassl-4518	259	10	is	be	AUX
hassl-4518	259	11	an	an	DET
hassl-4518	259	12	important	important	ADJ
hassl-4518	259	13	component	component	NOUN
hassl-4518	259	14	in	in	ADP
hassl-4518	259	15	improving	improve	VERB
hassl-4518	259	16	ethical	ethical	ADJ
hassl-4518	259	17	financial	financial	ADJ
hassl-4518	259	18	practices	practice	NOUN
hassl-4518	259	19	in	in	ADP
hassl-4518	259	20	organizations	organization	NOUN
hassl-4518	259	21	in	in	ADP
hassl-4518	259	22	nepal	nepal	ADJ
hassl-4518	259	23	.	.	PUNCT
hassl-4518	260	1	this	this	DET
hassl-4518	260	2	outcome	outcome	NOUN
hassl-4518	260	3	is	be	AUX
hassl-4518	260	4	consistent	consistent	ADJ
hassl-4518	260	5	with	with	ADP
hassl-4518	260	6	the	the	DET
hassl-4518	260	7	results	result	NOUN
hassl-4518	260	8	of	of	ADP
hassl-4518	260	9	a	a	DET
hassl-4518	260	10	prior	prior	ADJ
hassl-4518	260	11	study	study	NOUN
hassl-4518	260	12	(	(	PUNCT
hassl-4518	260	13	okougbo	okougbo	ADJ
hassl-4518	260	14	,	,	PUNCT
hassl-4518	260	15	okike	okike	ADJ
hassl-4518	260	16	,	,	PUNCT
hassl-4518	260	17	&	&	CCONJ
hassl-4518	260	18	alao	alao	PROPN
hassl-4518	260	19	,	,	PUNCT
hassl-4518	260	20	2021	2021	NUM
hassl-4518	260	21	)	)	PUNCT
hassl-4518	260	22	.	.	PUNCT
hassl-4518	261	1	6	6	X
hassl-4518	261	2	.	.	X
hassl-4518	261	3	conclusion	conclusion	NOUN
hassl-4518	261	4	the	the	DET
hassl-4518	261	5	research	research	NOUN
hassl-4518	261	6	aimed	aim	VERB
hassl-4518	261	7	to	to	PART
hassl-4518	261	8	investigate	investigate	VERB
hassl-4518	261	9	the	the	DET
hassl-4518	261	10	influence	influence	NOUN
hassl-4518	261	11	of	of	ADP
hassl-4518	261	12	forensic	forensic	ADJ
hassl-4518	261	13	data	datum	NOUN
hassl-4518	261	14	analysis	analysis	NOUN
hassl-4518	261	15	,	,	PUNCT
hassl-4518	261	16	ethical	ethical	ADJ
hassl-4518	261	17	awareness	awareness	NOUN
hassl-4518	261	18	,	,	PUNCT
hassl-4518	261	19	and	and	CCONJ
hassl-4518	261	20	litigation	litigation	NOUN
hassl-4518	261	21	support	support	NOUN
hassl-4518	261	22	services	service	NOUN
hassl-4518	261	23	on	on	ADP
hassl-4518	261	24	ethical	ethical	ADJ
hassl-4518	261	25	financial	financial	ADJ
hassl-4518	261	26	practices	practice	NOUN
hassl-4518	261	27	.	.	PUNCT
hassl-4518	262	1	forensic	forensic	ADJ
hassl-4518	262	2	data	datum	NOUN
hassl-4518	262	3	analysis	analysis	NOUN
hassl-4518	262	4	is	be	AUX
hassl-4518	262	5	essential	essential	ADJ
hassl-4518	262	6	for	for	ADP
hassl-4518	262	7	improving	improve	VERB
hassl-4518	262	8	risk	risk	NOUN
hassl-4518	262	9	mitigation	mitigation	NOUN
hassl-4518	262	10	strategies	strategy	NOUN
hassl-4518	262	11	across	across	ADP
hassl-4518	262	12	various	various	ADJ
hassl-4518	262	13	industries	industry	NOUN
hassl-4518	262	14	.	.	PUNCT
hassl-4518	263	1	by	by	ADP
hassl-4518	263	2	addressing	address	VERB
hassl-4518	263	3	problems	problem	NOUN
hassl-4518	263	4	and	and	CCONJ
hassl-4518	263	5	utilizing	utilize	VERB
hassl-4518	263	6	technological	technological	ADJ
hassl-4518	263	7	advancements	advancement	NOUN
hassl-4518	263	8	,	,	PUNCT
hassl-4518	263	9	businesses	business	NOUN
hassl-4518	263	10	can	can	AUX
hassl-4518	263	11	significantly	significantly	ADV
hassl-4518	263	12	enhance	enhance	VERB
hassl-4518	263	13	their	their	PRON
hassl-4518	263	14	capacity	capacity	NOUN
hassl-4518	263	15	to	to	PART
hassl-4518	263	16	predict	predict	VERB
hassl-4518	263	17	,	,	PUNCT
hassl-4518	263	18	recognize	recognize	VERB
hassl-4518	263	19	,	,	PUNCT
hassl-4518	263	20	and	and	CCONJ
hassl-4518	263	21	respond	respond	VERB
hassl-4518	263	22	to	to	ADP
hassl-4518	263	23	hazards	hazard	NOUN
hassl-4518	263	24	efficiently	efficiently	ADV
hassl-4518	263	25	within	within	ADP
hassl-4518	263	26	nepalese	nepalese	ADJ
hassl-4518	263	27	enterprises	enterprise	NOUN
hassl-4518	263	28	.	.	PUNCT
hassl-4518	264	1	the	the	DET
hassl-4518	264	2	study	study	NOUN
hassl-4518	264	3	's	's	PART
hassl-4518	264	4	results	result	NOUN
hassl-4518	264	5	reveal	reveal	VERB
hassl-4518	264	6	that	that	SCONJ
hassl-4518	264	7	litigation	litigation	NOUN
hassl-4518	264	8	support	support	NOUN
hassl-4518	264	9	services	service	NOUN
hassl-4518	264	10	do	do	AUX
hassl-4518	264	11	not	not	PART
hassl-4518	264	12	influence	influence	VERB
hassl-4518	264	13	ethical	ethical	ADJ
hassl-4518	264	14	financial	financial	ADJ
hassl-4518	264	15	practices	practice	NOUN
hassl-4518	264	16	in	in	ADP
hassl-4518	264	17	nepalese	nepalese	ADJ
hassl-4518	264	18	enterprises	enterprise	NOUN
hassl-4518	264	19	.	.	PUNCT
hassl-4518	265	1	the	the	DET
hassl-4518	265	2	findings	finding	NOUN
hassl-4518	265	3	indicate	indicate	VERB
hassl-4518	265	4	that	that	SCONJ
hassl-4518	265	5	forensic	forensic	ADJ
hassl-4518	265	6	data	datum	NOUN
hassl-4518	265	7	analysis	analysis	NOUN
hassl-4518	265	8	influences	influence	VERB
hassl-4518	265	9	ethical	ethical	ADJ
hassl-4518	265	10	financial	financial	ADJ
hassl-4518	265	11	practices	practice	NOUN
hassl-4518	265	12	among	among	ADP
hassl-4518	265	13	humanities	humanity	NOUN
hassl-4518	265	14	and	and	CCONJ
hassl-4518	265	15	social	social	ADJ
hassl-4518	265	16	sciences	science	NOUN
hassl-4518	265	17	letters	letter	NOUN
hassl-4518	265	18	,	,	PUNCT
hassl-4518	265	19	2025	2025	NUM
hassl-4518	265	20	,	,	PUNCT
hassl-4518	265	21	13(4	13(4	NUM
hassl-4518	265	22	):	):	PUNCT
hassl-4518	265	23	1466	1466	NUM
hassl-4518	265	24	-	-	SYM
hassl-4518	265	25	1477	1477	NUM
hassl-4518	265	26	1475	1475	NUM
hassl-4518	265	27	©	©	PROPN
hassl-4518	265	28	2025	2025	NUM
hassl-4518	265	29	conscientia	conscientia	PROPN
hassl-4518	265	30	beam	beam	PROPN
hassl-4518	265	31	.	.	PUNCT
hassl-4518	266	1	all	all	DET
hassl-4518	266	2	rights	right	NOUN
hassl-4518	266	3	reserved	reserve	VERB
hassl-4518	266	4	.	.	PUNCT
hassl-4518	267	1	workers	worker	NOUN
hassl-4518	267	2	and	and	CCONJ
hassl-4518	267	3	lower	low	ADJ
hassl-4518	267	4	-	-	PUNCT
hassl-4518	267	5	level	level	NOUN
hassl-4518	267	6	management	management	NOUN
hassl-4518	267	7	in	in	ADP
hassl-4518	267	8	nepal	nepal	NOUN
hassl-4518	267	9	.	.	PUNCT
hassl-4518	268	1	the	the	DET
hassl-4518	268	2	results	result	NOUN
hassl-4518	268	3	also	also	ADV
hassl-4518	268	4	show	show	VERB
hassl-4518	268	5	that	that	SCONJ
hassl-4518	268	6	litigation	litigation	NOUN
hassl-4518	268	7	support	support	NOUN
hassl-4518	268	8	services	service	NOUN
hassl-4518	268	9	do	do	AUX
hassl-4518	268	10	not	not	PART
hassl-4518	268	11	impact	impact	VERB
hassl-4518	268	12	ethical	ethical	ADJ
hassl-4518	268	13	financial	financial	ADJ
hassl-4518	268	14	practices	practice	NOUN
hassl-4518	268	15	,	,	PUNCT
hassl-4518	268	16	as	as	SCONJ
hassl-4518	268	17	their	their	PRON
hassl-4518	268	18	effect	effect	NOUN
hassl-4518	268	19	is	be	AUX
hassl-4518	268	20	both	both	CCONJ
hassl-4518	268	21	negligible	negligible	ADJ
hassl-4518	268	22	and	and	CCONJ
hassl-4518	268	23	negative	negative	ADJ
hassl-4518	268	24	.	.	PUNCT
hassl-4518	269	1	additionally	additionally	ADV
hassl-4518	269	2	,	,	PUNCT
hassl-4518	269	3	the	the	DET
hassl-4518	269	4	study	study	NOUN
hassl-4518	269	5	found	find	VERB
hassl-4518	269	6	that	that	SCONJ
hassl-4518	269	7	ethical	ethical	ADJ
hassl-4518	269	8	awareness	awareness	NOUN
hassl-4518	269	9	positively	positively	ADV
hassl-4518	269	10	and	and	CCONJ
hassl-4518	269	11	significantly	significantly	ADV
hassl-4518	269	12	influences	influence	VERB
hassl-4518	269	13	ethical	ethical	ADJ
hassl-4518	269	14	financial	financial	ADJ
hassl-4518	269	15	practices	practice	NOUN
hassl-4518	269	16	among	among	ADP
hassl-4518	269	17	employees	employee	NOUN
hassl-4518	269	18	in	in	ADP
hassl-4518	269	19	nepalese	nepalese	ADJ
hassl-4518	269	20	organizations	organization	NOUN
hassl-4518	269	21	.	.	PUNCT
hassl-4518	270	1	the	the	DET
hassl-4518	270	2	research	research	NOUN
hassl-4518	270	3	results	result	NOUN
hassl-4518	270	4	indicated	indicate	VERB
hassl-4518	270	5	that	that	SCONJ
hassl-4518	270	6	litigation	litigation	NOUN
hassl-4518	270	7	support	support	NOUN
hassl-4518	270	8	services	service	NOUN
hassl-4518	270	9	within	within	ADP
hassl-4518	270	10	the	the	DET
hassl-4518	270	11	company	company	NOUN
hassl-4518	270	12	adversely	adversely	ADV
hassl-4518	270	13	affect	affect	VERB
hassl-4518	270	14	the	the	DET
hassl-4518	270	15	ethical	ethical	ADJ
hassl-4518	270	16	financial	financial	ADJ
hassl-4518	270	17	practices	practice	NOUN
hassl-4518	270	18	of	of	ADP
hassl-4518	270	19	forensic	forensic	ADJ
hassl-4518	270	20	accounting	accounting	NOUN
hassl-4518	270	21	,	,	PUNCT
hassl-4518	270	22	depending	depend	VERB
hassl-4518	270	23	on	on	ADP
hassl-4518	270	24	the	the	DET
hassl-4518	270	25	setting	setting	NOUN
hassl-4518	270	26	and	and	CCONJ
hassl-4518	270	27	situation	situation	NOUN
hassl-4518	270	28	.	.	PUNCT
hassl-4518	271	1	the	the	DET
hassl-4518	271	2	organization	organization	NOUN
hassl-4518	271	3	's	's	PART
hassl-4518	271	4	forensic	forensic	ADJ
hassl-4518	271	5	data	datum	NOUN
hassl-4518	271	6	analysis	analysis	NOUN
hassl-4518	271	7	is	be	AUX
hassl-4518	271	8	positively	positively	ADV
hassl-4518	271	9	conceptualized	conceptualize	VERB
hassl-4518	271	10	by	by	ADP
hassl-4518	271	11	its	its	PRON
hassl-4518	271	12	team	team	NOUN
hassl-4518	271	13	based	base	VERB
hassl-4518	271	14	on	on	ADP
hassl-4518	271	15	research	research	NOUN
hassl-4518	271	16	theory	theory	NOUN
hassl-4518	271	17	and	and	CCONJ
hassl-4518	271	18	hypotheses	hypothesis	NOUN
hassl-4518	271	19	.	.	PUNCT
hassl-4518	272	1	likewise	likewise	ADV
hassl-4518	272	2	,	,	PUNCT
hassl-4518	272	3	ethical	ethical	ADJ
hassl-4518	272	4	awareness	awareness	NOUN
hassl-4518	272	5	within	within	ADP
hassl-4518	272	6	the	the	DET
hassl-4518	272	7	company	company	NOUN
hassl-4518	272	8	must	must	AUX
hassl-4518	272	9	be	be	AUX
hassl-4518	272	10	embraced	embrace	VERB
hassl-4518	272	11	based	base	VERB
hassl-4518	272	12	on	on	ADP
hassl-4518	272	13	the	the	DET
hassl-4518	272	14	context	context	NOUN
hassl-4518	272	15	and	and	CCONJ
hassl-4518	272	16	examination	examination	NOUN
hassl-4518	272	17	of	of	ADP
hassl-4518	272	18	ethical	ethical	ADJ
hassl-4518	272	19	financial	financial	ADJ
hassl-4518	272	20	practices	practice	NOUN
hassl-4518	272	21	to	to	PART
hassl-4518	272	22	replicate	replicate	VERB
hassl-4518	272	23	and	and	CCONJ
hassl-4518	272	24	improve	improve	VERB
hassl-4518	272	25	ethical	ethical	ADJ
hassl-4518	272	26	financial	financial	ADJ
hassl-4518	272	27	conduct	conduct	NOUN
hassl-4518	272	28	.	.	PUNCT
hassl-4518	273	1	nonetheless	nonetheless	ADV
hassl-4518	273	2	,	,	PUNCT
hassl-4518	273	3	the	the	DET
hassl-4518	273	4	study	study	NOUN
hassl-4518	273	5	has	have	VERB
hassl-4518	273	6	limitations	limitation	NOUN
hassl-4518	273	7	.	.	PUNCT
hassl-4518	274	1	the	the	DET
hassl-4518	274	2	research	research	NOUN
hassl-4518	274	3	was	be	AUX
hassl-4518	274	4	conducted	conduct	VERB
hassl-4518	274	5	with	with	ADP
hassl-4518	274	6	a	a	DET
hassl-4518	274	7	small	small	ADJ
hassl-4518	274	8	organization	organization	NOUN
hassl-4518	274	9	,	,	PUNCT
hassl-4518	274	10	utilizing	utilize	VERB
hassl-4518	274	11	cross	cross	ADJ
hassl-4518	274	12	-	-	ADJ
hassl-4518	274	13	sectional	sectional	ADJ
hassl-4518	274	14	data	datum	NOUN
hassl-4518	274	15	derived	derive	VERB
hassl-4518	274	16	from	from	ADP
hassl-4518	274	17	a	a	DET
hassl-4518	274	18	limited	limited	ADJ
hassl-4518	274	19	number	number	NOUN
hassl-4518	274	20	of	of	ADP
hassl-4518	274	21	variables	variable	NOUN
hassl-4518	274	22	and	and	CCONJ
hassl-4518	274	23	small	small	ADJ
hassl-4518	274	24	sample	sample	NOUN
hassl-4518	274	25	sizes	size	NOUN
hassl-4518	274	26	based	base	VERB
hassl-4518	274	27	on	on	ADP
hassl-4518	274	28	a	a	DET
hassl-4518	274	29	questionnaire	questionnaire	NOUN
hassl-4518	274	30	,	,	PUNCT
hassl-4518	274	31	employing	employ	VERB
hassl-4518	274	32	non	non	ADJ
hassl-4518	274	33	-	-	ADJ
hassl-4518	274	34	probability	probability	ADJ
hassl-4518	274	35	sampling	sampling	NOUN
hassl-4518	274	36	methods	method	NOUN
hassl-4518	274	37	,	,	PUNCT
hassl-4518	274	38	specifically	specifically	ADV
hassl-4518	274	39	purposive	purposive	ADJ
hassl-4518	274	40	sampling	sampling	NOUN
hassl-4518	274	41	,	,	PUNCT
hassl-4518	274	42	and	and	CCONJ
hassl-4518	274	43	featuring	feature	VERB
hassl-4518	274	44	limited	limit	VERB
hassl-4518	274	45	inferential	inferential	ADJ
hassl-4518	274	46	analysis	analysis	NOUN
hassl-4518	274	47	of	of	ADP
hassl-4518	274	48	primary	primary	ADJ
hassl-4518	274	49	quantitative	quantitative	ADJ
hassl-4518	274	50	data	datum	NOUN
hassl-4518	274	51	collection	collection	NOUN
hassl-4518	274	52	.	.	PUNCT
hassl-4518	275	1	the	the	DET
hassl-4518	275	2	research	research	NOUN
hassl-4518	275	3	was	be	AUX
hassl-4518	275	4	also	also	ADV
hassl-4518	275	5	limited	limit	VERB
hassl-4518	275	6	before	before	ADP
hassl-4518	275	7	conducting	conduct	VERB
hassl-4518	275	8	studies	study	NOUN
hassl-4518	275	9	in	in	ADP
hassl-4518	275	10	the	the	DET
hassl-4518	275	11	nepalese	nepalese	ADJ
hassl-4518	275	12	context	context	NOUN
hassl-4518	275	13	.	.	PUNCT
hassl-4518	276	1	future	future	ADJ
hassl-4518	276	2	research	research	NOUN
hassl-4518	276	3	should	should	AUX
hassl-4518	276	4	incorporate	incorporate	VERB
hassl-4518	276	5	additional	additional	ADJ
hassl-4518	276	6	variables	variable	NOUN
hassl-4518	276	7	related	relate	VERB
hassl-4518	276	8	to	to	ADP
hassl-4518	276	9	the	the	DET
hassl-4518	276	10	prevailing	prevail	VERB
hassl-4518	276	11	issues	issue	NOUN
hassl-4518	276	12	of	of	ADP
hassl-4518	276	13	corruption	corruption	NOUN
hassl-4518	276	14	and	and	CCONJ
hassl-4518	276	15	unethical	unethical	ADJ
hassl-4518	276	16	financial	financial	ADJ
hassl-4518	276	17	practices	practice	NOUN
hassl-4518	276	18	in	in	ADP
hassl-4518	276	19	the	the	DET
hassl-4518	276	20	country	country	NOUN
hassl-4518	276	21	,	,	PUNCT
hassl-4518	276	22	which	which	PRON
hassl-4518	276	23	will	will	AUX
hassl-4518	276	24	aid	aid	VERB
hassl-4518	276	25	in	in	ADP
hassl-4518	276	26	regulating	regulate	VERB
hassl-4518	276	27	and	and	CCONJ
hassl-4518	276	28	addressing	address	VERB
hassl-4518	276	29	the	the	DET
hassl-4518	276	30	primary	primary	ADJ
hassl-4518	276	31	influencing	influence	VERB
hassl-4518	276	32	factors	factor	NOUN
hassl-4518	276	33	of	of	ADP
hassl-4518	276	34	organizational	organizational	ADJ
hassl-4518	276	35	financial	financial	ADJ
hassl-4518	276	36	activities	activity	NOUN
hassl-4518	276	37	to	to	PART
hassl-4518	276	38	mitigate	mitigate	VERB
hassl-4518	276	39	unethical	unethical	ADJ
hassl-4518	276	40	practices	practice	NOUN
hassl-4518	276	41	.	.	PUNCT
hassl-4518	277	1	furthermore	furthermore	ADV
hassl-4518	277	2	,	,	PUNCT
hassl-4518	277	3	comprehensive	comprehensive	ADJ
hassl-4518	277	4	investigations	investigation	NOUN
hassl-4518	277	5	might	might	AUX
hassl-4518	277	6	be	be	AUX
hassl-4518	277	7	conducted	conduct	VERB
hassl-4518	277	8	using	use	VERB
hassl-4518	277	9	additional	additional	ADJ
hassl-4518	277	10	suitable	suitable	ADJ
hassl-4518	277	11	statistical	statistical	ADJ
hassl-4518	277	12	methods	method	NOUN
hassl-4518	277	13	,	,	PUNCT
hassl-4518	277	14	thereby	thereby	ADV
hassl-4518	277	15	increasing	increase	VERB
hassl-4518	277	16	the	the	DET
hassl-4518	277	17	participant	participant	ADJ
hassl-4518	277	18	sample	sample	NOUN
hassl-4518	277	19	size	size	NOUN
hassl-4518	277	20	.	.	PUNCT
hassl-4518	278	1	consequently	consequently	ADV
hassl-4518	278	2	,	,	PUNCT
hassl-4518	278	3	future	future	ADJ
hassl-4518	278	4	research	research	NOUN
hassl-4518	278	5	should	should	AUX
hassl-4518	278	6	investigate	investigate	VERB
hassl-4518	278	7	the	the	DET
hassl-4518	278	8	influence	influence	NOUN
hassl-4518	278	9	of	of	ADP
hassl-4518	278	10	forensic	forensic	ADJ
hassl-4518	278	11	accounting	accounting	NOUN
hassl-4518	278	12	techniques	technique	NOUN
hassl-4518	278	13	on	on	ADP
hassl-4518	278	14	reducing	reduce	VERB
hassl-4518	278	15	unethical	unethical	ADJ
hassl-4518	278	16	financial	financial	ADJ
hassl-4518	278	17	behaviors	behavior	NOUN
hassl-4518	278	18	within	within	ADP
hassl-4518	278	19	firms	firm	NOUN
hassl-4518	278	20	and	and	CCONJ
hassl-4518	278	21	their	their	PRON
hassl-4518	278	22	respective	respective	ADJ
hassl-4518	278	23	contexts	contexts	NOUN
hassl-4518	278	24	.	.	PUNCT
hassl-4518	279	1	funding	funding	NOUN
hassl-4518	279	2	:	:	PUNCT
hassl-4518	279	3	this	this	DET
hassl-4518	279	4	study	study	NOUN
hassl-4518	279	5	received	receive	VERB
hassl-4518	279	6	no	no	DET
hassl-4518	279	7	specific	specific	ADJ
hassl-4518	279	8	financial	financial	ADJ
hassl-4518	279	9	support	support	NOUN
hassl-4518	279	10	.	.	PUNCT
hassl-4518	280	1	institutional	institutional	ADJ
hassl-4518	280	2	review	review	PROPN
hassl-4518	280	3	board	board	NOUN
hassl-4518	280	4	statement	statement	NOUN
hassl-4518	280	5	:	:	PUNCT
hassl-4518	280	6	the	the	DET
hassl-4518	280	7	ethical	ethical	ADJ
hassl-4518	280	8	committee	committee	NOUN
hassl-4518	280	9	of	of	ADP
hassl-4518	280	10	the	the	DET
hassl-4518	280	11	research	research	NOUN
hassl-4518	280	12	management	management	NOUN
hassl-4518	280	13	cell	cell	NOUN
hassl-4518	280	14	,	,	PUNCT
hassl-4518	280	15	saraswati	saraswati	PROPN
hassl-4518	280	16	multiple	multiple	ADJ
hassl-4518	280	17	campus	campus	PROPN
hassl-4518	280	18	,	,	PUNCT
hassl-4518	280	19	tribhuvan	tribhuvan	PROPN
hassl-4518	280	20	university	university	PROPN
hassl-4518	280	21	,	,	PUNCT
hassl-4518	280	22	nepal	nepal	PROPN
hassl-4518	280	23	has	have	AUX
hassl-4518	280	24	granted	grant	VERB
hassl-4518	280	25	approval	approval	NOUN
hassl-4518	280	26	for	for	ADP
hassl-4518	280	27	this	this	DET
hassl-4518	280	28	study	study	NOUN
hassl-4518	280	29	on	on	ADP
hassl-4518	280	30	21	21	NUM
hassl-4518	280	31	may	may	PROPN
hassl-4518	280	32	2025	2025	NUM
hassl-4518	280	33	(	(	PUNCT
hassl-4518	280	34	ref	ref	NOUN
hassl-4518	280	35	.	.	PUNCT
hassl-4518	281	1	no	no	INTJ
hassl-4518	281	2	.	.	NOUN
hassl-4518	282	1	1390/081/082	1390/081/082	NUM
hassl-4518	282	2	)	)	PUNCT
hassl-4518	282	3	.	.	PUNCT
hassl-4518	283	1	transparency	transparency	NOUN
hassl-4518	283	2	:	:	PUNCT
hassl-4518	283	3	the	the	DET
hassl-4518	283	4	authors	author	NOUN
hassl-4518	283	5	state	state	VERB
hassl-4518	283	6	that	that	SCONJ
hassl-4518	283	7	the	the	DET
hassl-4518	283	8	manuscript	manuscript	NOUN
hassl-4518	283	9	is	be	AUX
hassl-4518	283	10	honest	honest	ADJ
hassl-4518	283	11	,	,	PUNCT
hassl-4518	283	12	truthful	truthful	ADJ
hassl-4518	283	13	,	,	PUNCT
hassl-4518	283	14	and	and	CCONJ
hassl-4518	283	15	transparent	transparent	ADJ
hassl-4518	283	16	,	,	PUNCT
hassl-4518	283	17	that	that	SCONJ
hassl-4518	283	18	no	no	DET
hassl-4518	283	19	key	key	ADJ
hassl-4518	283	20	aspects	aspect	NOUN
hassl-4518	283	21	of	of	ADP
hassl-4518	283	22	the	the	DET
hassl-4518	283	23	investigation	investigation	NOUN
hassl-4518	283	24	have	have	AUX
hassl-4518	283	25	been	be	AUX
hassl-4518	283	26	omitted	omit	VERB
hassl-4518	283	27	,	,	PUNCT
hassl-4518	283	28	and	and	CCONJ
hassl-4518	283	29	that	that	SCONJ
hassl-4518	283	30	any	any	DET
hassl-4518	283	31	differences	difference	NOUN
hassl-4518	283	32	from	from	ADP
hassl-4518	283	33	the	the	DET
hassl-4518	283	34	study	study	NOUN
hassl-4518	283	35	as	as	SCONJ
hassl-4518	283	36	planned	plan	VERB
hassl-4518	283	37	have	have	AUX
hassl-4518	283	38	been	be	AUX
hassl-4518	283	39	clarified	clarify	VERB
hassl-4518	283	40	.	.	PUNCT
hassl-4518	284	1	this	this	DET
hassl-4518	284	2	study	study	NOUN
hassl-4518	284	3	followed	follow	VERB
hassl-4518	284	4	all	all	PRON
hassl-4518	284	5	writing	write	VERB
hassl-4518	284	6	ethics	ethic	NOUN
hassl-4518	284	7	.	.	PUNCT
hassl-4518	285	1	competing	compete	VERB
hassl-4518	285	2	interests	interest	NOUN
hassl-4518	285	3	:	:	PUNCT
hassl-4518	285	4	the	the	DET
hassl-4518	285	5	authors	author	NOUN
hassl-4518	285	6	declare	declare	VERB
hassl-4518	285	7	that	that	SCONJ
hassl-4518	285	8	they	they	PRON
hassl-4518	285	9	have	have	VERB
hassl-4518	285	10	no	no	DET
hassl-4518	285	11	competing	compete	VERB
hassl-4518	285	12	interests	interest	NOUN
hassl-4518	285	13	.	.	PUNCT
hassl-4518	286	1	authors	author	NOUN
hassl-4518	286	2	’	'	PUNCT
hassl-4518	286	3	contributions	contribution	NOUN
hassl-4518	286	4	:	:	PUNCT
hassl-4518	286	5	all	all	DET
hassl-4518	286	6	authors	author	NOUN
hassl-4518	286	7	contributed	contribute	VERB
hassl-4518	286	8	equally	equally	ADV
hassl-4518	286	9	to	to	ADP
hassl-4518	286	10	the	the	DET
hassl-4518	286	11	conception	conception	NOUN
hassl-4518	286	12	and	and	CCONJ
hassl-4518	286	13	design	design	NOUN
hassl-4518	286	14	of	of	ADP
hassl-4518	286	15	the	the	DET
hassl-4518	286	16	study	study	NOUN
hassl-4518	286	17	.	.	PUNCT
hassl-4518	287	1	all	all	DET
hassl-4518	287	2	authors	author	NOUN
hassl-4518	287	3	have	have	AUX
hassl-4518	287	4	read	read	VERB
hassl-4518	287	5	and	and	CCONJ
hassl-4518	287	6	agreed	agree	VERB
hassl-4518	287	7	to	to	ADP
hassl-4518	287	8	the	the	DET
hassl-4518	287	9	published	publish	VERB
hassl-4518	287	10	version	version	NOUN
hassl-4518	287	11	of	of	ADP
hassl-4518	287	12	the	the	DET
hassl-4518	287	13	manuscript	manuscript	NOUN
hassl-4518	287	14	.	.	PUNCT
hassl-4518	288	1	references	reference	NOUN
hassl-4518	288	2	abdulsalam	abdulsalam	PROPN
hassl-4518	288	3	,	,	PUNCT
hassl-4518	288	4	n.	n.	PROPN
hassl-4518	288	5	,	,	PUNCT
hassl-4518	288	6	abubakar	abubakar	PROPN
hassl-4518	288	7	,	,	PUNCT
hassl-4518	288	8	s.	s.	PROPN
hassl-4518	288	9	,	,	PUNCT
hassl-4518	288	10	modibbo	modibbo	PROPN
hassl-4518	288	11	,	,	PUNCT
hassl-4518	288	12	a.	a.	PROPN
hassl-4518	288	13	,	,	PUNCT
hassl-4518	288	14	&	&	CCONJ
hassl-4518	288	15	abdulhadi	abdulhadi	PROPN
hassl-4518	288	16	,	,	PUNCT
hassl-4518	288	17	n.	n.	NOUN
hassl-4518	288	18	(	(	PUNCT
hassl-4518	288	19	2017	2017	NUM
hassl-4518	288	20	)	)	PUNCT
hassl-4518	288	21	.	.	PUNCT
hassl-4518	289	1	forensic	forensic	ADJ
hassl-4518	289	2	accounting	accounting	NOUN
hassl-4518	289	3	and	and	CCONJ
hassl-4518	289	4	fraud	fraud	NOUN
hassl-4518	289	5	mitigation	mitigation	NOUN
hassl-4518	289	6	in	in	ADP
hassl-4518	289	7	the	the	DET
hassl-4518	289	8	nigerian	nigerian	ADJ
hassl-4518	289	9	banking	banking	NOUN
hassl-4518	289	10	industry	industry	NOUN
hassl-4518	289	11	.	.	PUNCT
hassl-4518	290	1	international	international	ADJ
hassl-4518	290	2	accounting	accounting	NOUN
hassl-4518	290	3	and	and	CCONJ
hassl-4518	290	4	taxation	taxation	NOUN
hassl-4518	290	5	research	research	NOUN
hassl-4518	290	6	group	group	NOUN
hassl-4518	290	7	,	,	PUNCT
hassl-4518	290	8	faculty	faculty	NOUN
hassl-4518	290	9	of	of	ADP
hassl-4518	290	10	management	management	NOUN
hassl-4518	290	11	sciences	sciences	PROPN
hassl-4518	290	12	.	.	PUNCT
hassl-4518	291	1	benin	benin	PROPN
hassl-4518	291	2	city	city	PROPN
hassl-4518	291	3	,	,	PUNCT
hassl-4518	291	4	nigeria	nigeria	PROPN
hassl-4518	291	5	:	:	PUNCT
hassl-4518	291	6	university	university	NOUN
hassl-4518	291	7	of	of	ADP
hassl-4518	291	8	benin	benin	PROPN
hassl-4518	291	9	.	.	PUNCT
hassl-4518	292	1	afriyie	afriyie	PROPN
hassl-4518	292	2	,	,	PUNCT
hassl-4518	292	3	s.	s.	PROPN
hassl-4518	292	4	o.	o.	PROPN
hassl-4518	292	5	,	,	PUNCT
hassl-4518	292	6	akomeah	akomeah	PROPN
hassl-4518	292	7	,	,	PUNCT
hassl-4518	292	8	m.	m.	NOUN
hassl-4518	292	9	o.	o.	PROPN
hassl-4518	292	10	,	,	PUNCT
hassl-4518	292	11	amoakohene	amoakohene	PROPN
hassl-4518	292	12	,	,	PUNCT
hassl-4518	292	13	g.	g.	PROPN
hassl-4518	292	14	,	,	PUNCT
hassl-4518	292	15	ampimah	ampimah	PROPN
hassl-4518	292	16	,	,	PUNCT
hassl-4518	292	17	b.	b.	PROPN
hassl-4518	292	18	c.	c.	PROPN
hassl-4518	292	19	,	,	PUNCT
hassl-4518	292	20	ocloo	ocloo	NOUN
hassl-4518	292	21	,	,	PUNCT
hassl-4518	292	22	c.	c.	PROPN
hassl-4518	292	23	e.	e.	PROPN
hassl-4518	292	24	,	,	PUNCT
hassl-4518	292	25	&	&	CCONJ
hassl-4518	292	26	kyei	kyei	PROPN
hassl-4518	292	27	,	,	PUNCT
hassl-4518	292	28	m.	m.	NOUN
hassl-4518	292	29	o.	o.	PROPN
hassl-4518	292	30	(	(	PUNCT
hassl-4518	292	31	2022	2022	NUM
hassl-4518	292	32	)	)	PUNCT
hassl-4518	292	33	.	.	PUNCT
hassl-4518	293	1	forensic	forensic	ADJ
hassl-4518	293	2	accounting	accounting	NOUN
hassl-4518	293	3	:	:	PUNCT
hassl-4518	293	4	a	a	DET
hassl-4518	293	5	novel	novel	ADJ
hassl-4518	293	6	paradigm	paradigm	NOUN
hassl-4518	293	7	and	and	CCONJ
hassl-4518	293	8	relevant	relevant	ADJ
hassl-4518	293	9	knowledge	knowledge	NOUN
hassl-4518	293	10	in	in	ADP
hassl-4518	293	11	fraud	fraud	NOUN
hassl-4518	293	12	detection	detection	NOUN
hassl-4518	293	13	and	and	CCONJ
hassl-4518	293	14	prevention	prevention	NOUN
hassl-4518	293	15	.	.	PUNCT
hassl-4518	294	1	international	international	ADJ
hassl-4518	294	2	journal	journal	PROPN
hassl-4518	294	3	of	of	ADP
hassl-4518	294	4	public	public	ADJ
hassl-4518	294	5	administration	administration	NOUN
hassl-4518	294	6	,	,	PUNCT
hassl-4518	294	7	46(9	46(9	NOUN
hassl-4518	294	8	)	)	PUNCT
hassl-4518	294	9	,	,	PUNCT
hassl-4518	294	10	615	615	NUM
hassl-4518	294	11	-	-	SYM
hassl-4518	294	12	624	624	NUM
hassl-4518	294	13	.	.	PUNCT
hassl-4518	295	1	https://doi.org/10.1080/01900692.2021.2009855	https://doi.org/10.1080/01900692.2021.2009855	DET
hassl-4518	295	2	albrecht	albrecht	PROPN
hassl-4518	295	3	,	,	PUNCT
hassl-4518	295	4	w.	w.	PROPN
hassl-4518	295	5	s.	s.	PROPN
hassl-4518	295	6	,	,	PUNCT
hassl-4518	295	7	albrecht	albrecht	PROPN
hassl-4518	295	8	,	,	PUNCT
hassl-4518	295	9	c.	c.	PROPN
hassl-4518	295	10	,	,	PUNCT
hassl-4518	295	11	&	&	CCONJ
hassl-4518	295	12	albrecht	albrecht	PROPN
hassl-4518	295	13	,	,	PUNCT
hassl-4518	295	14	c.	c.	PROPN
hassl-4518	295	15	c.	c.	PROPN
hassl-4518	295	16	(	(	PUNCT
hassl-4518	295	17	2008	2008	NUM
hassl-4518	295	18	)	)	PUNCT
hassl-4518	295	19	.	.	PUNCT
hassl-4518	296	1	current	current	ADJ
hassl-4518	296	2	trends	trend	NOUN
hassl-4518	296	3	in	in	ADP
hassl-4518	296	4	fraud	fraud	NOUN
hassl-4518	296	5	and	and	CCONJ
hassl-4518	296	6	its	its	PRON
hassl-4518	296	7	detection	detection	NOUN
hassl-4518	296	8	.	.	PUNCT
hassl-4518	297	1	information	information	NOUN
hassl-4518	297	2	security	security	NOUN
hassl-4518	297	3	journal	journal	NOUN
hassl-4518	297	4	:	:	PUNCT
hassl-4518	297	5	a	a	DET
hassl-4518	297	6	global	global	ADJ
hassl-4518	297	7	perspective	perspective	NOUN
hassl-4518	297	8	,	,	PUNCT
hassl-4518	297	9	17(1	17(1	NUM
hassl-4518	297	10	)	)	PUNCT
hassl-4518	297	11	,	,	PUNCT
hassl-4518	297	12	2	2	NUM
hassl-4518	297	13	-	-	SYM
hassl-4518	297	14	12	12	NUM
hassl-4518	297	15	.	.	PUNCT
hassl-4518	298	1	https://doi.org/10.1080/19393550801934331	https://doi.org/10.1080/19393550801934331	PROPN
hassl-4518	298	2	bennett	bennett	PROPN
hassl-4518	298	3	,	,	PUNCT
hassl-4518	298	4	s.	s.	PROPN
hassl-4518	298	5	c.	c.	PROPN
hassl-4518	298	6	,	,	PUNCT
hassl-4518	298	7	&	&	CCONJ
hassl-4518	298	8	carpenter	carpenter	PROPN
hassl-4518	298	9	,	,	PUNCT
hassl-4518	298	10	b.	b.	PROPN
hassl-4518	298	11	(	(	PUNCT
hassl-4518	298	12	2019	2019	NUM
hassl-4518	298	13	)	)	PUNCT
hassl-4518	298	14	.	.	PUNCT
hassl-4518	299	1	e	e	X
hassl-4518	299	2	-	-	NOUN
hassl-4518	299	3	discovery	discovery	NOUN
hassl-4518	299	4	for	for	ADP
hassl-4518	299	5	the	the	DET
hassl-4518	299	6	legal	legal	ADJ
hassl-4518	299	7	professional	professional	NOUN
hassl-4518	299	8	.	.	PUNCT
hassl-4518	300	1	boston	boston	PROPN
hassl-4518	300	2	,	,	PUNCT
hassl-4518	300	3	ma	ma	PROPN
hassl-4518	300	4	:	:	PUNCT
hassl-4518	300	5	cengage	cengage	PROPN
hassl-4518	300	6	learning	learning	PROPN
hassl-4518	300	7	.	.	PUNCT
hassl-4518	301	1	casey	casey	PROPN
hassl-4518	301	2	,	,	PUNCT
hassl-4518	301	3	e.	e.	PROPN
hassl-4518	301	4	(	(	PUNCT
hassl-4518	301	5	2011	2011	NUM
hassl-4518	301	6	)	)	PUNCT
hassl-4518	301	7	.	.	PUNCT
hassl-4518	302	1	digital	digital	ADJ
hassl-4518	302	2	evidence	evidence	NOUN
hassl-4518	302	3	and	and	CCONJ
hassl-4518	302	4	computer	computer	NOUN
hassl-4518	302	5	crime	crime	NOUN
hassl-4518	302	6	:	:	PUNCT
hassl-4518	302	7	forensic	forensic	ADJ
hassl-4518	302	8	science	science	NOUN
hassl-4518	302	9	,	,	PUNCT
hassl-4518	302	10	computers	computer	NOUN
hassl-4518	302	11	,	,	PUNCT
hassl-4518	302	12	and	and	CCONJ
hassl-4518	302	13	the	the	DET
hassl-4518	302	14	internet	internet	NOUN
hassl-4518	302	15	(	(	PUNCT
hassl-4518	302	16	3rd	3rd	ADJ
hassl-4518	302	17	ed	ed	NOUN
hassl-4518	302	18	.	.	PUNCT
hassl-4518	302	19	)	)	PUNCT
hassl-4518	302	20	.	.	PUNCT
hassl-4518	303	1	san	san	PROPN
hassl-4518	303	2	diego	diego	PROPN
hassl-4518	303	3	,	,	PUNCT
hassl-4518	303	4	ca	ca	NOUN
hassl-4518	303	5	:	:	PUNCT
hassl-4518	303	6	academic	academic	ADJ
hassl-4518	303	7	press	press	NOUN
hassl-4518	303	8	.	.	PUNCT
hassl-4518	304	1	creswell	creswell	PROPN
hassl-4518	304	2	,	,	PUNCT
hassl-4518	304	3	j.	j.	PROPN
hassl-4518	304	4	w.	w.	PROPN
hassl-4518	304	5	(	(	PUNCT
hassl-4518	304	6	2014	2014	NUM
hassl-4518	304	7	)	)	PUNCT
hassl-4518	304	8	.	.	PUNCT
hassl-4518	305	1	research	research	NOUN
hassl-4518	305	2	design	design	PROPN
hassl-4518	305	3	:	:	PUNCT
hassl-4518	305	4	qualitative	qualitative	NOUN
hassl-4518	305	5	,	,	PUNCT
hassl-4518	305	6	quantitative	quantitative	ADJ
hassl-4518	305	7	,	,	PUNCT
hassl-4518	305	8	and	and	CCONJ
hassl-4518	305	9	mixed	mixed	ADJ
hassl-4518	305	10	methods	method	NOUN
hassl-4518	305	11	approaches	approach	NOUN
hassl-4518	305	12	(	(	PUNCT
hassl-4518	305	13	4th	4th	ADJ
hassl-4518	305	14	ed	ed	NOUN
hassl-4518	305	15	.	.	PUNCT
hassl-4518	305	16	)	)	PUNCT
hassl-4518	305	17	.	.	PUNCT
hassl-4518	306	1	thousand	thousand	NUM
hassl-4518	306	2	oaks	oak	NOUN
hassl-4518	306	3	,	,	PUNCT
hassl-4518	306	4	ca	can	AUX
hassl-4518	306	5	:	:	PUNCT
hassl-4518	306	6	sage	sage	VERB
hassl-4518	306	7	publications	publication	NOUN
hassl-4518	306	8	.	.	PUNCT
hassl-4518	307	1	dukic	dukic	PROPN
hassl-4518	307	2	,	,	PUNCT
hassl-4518	307	3	g.	g.	PROPN
hassl-4518	307	4	,	,	PUNCT
hassl-4518	307	5	simic	simic	PROPN
hassl-4518	307	6	,	,	PUNCT
hassl-4518	307	7	m.	m.	NOUN
hassl-4518	307	8	,	,	PUNCT
hassl-4518	307	9	&	&	CCONJ
hassl-4518	307	10	nikolic	nikolic	PROPN
hassl-4518	307	11	,	,	PUNCT
hassl-4518	307	12	j.	j.	PROPN
hassl-4518	307	13	(	(	PUNCT
hassl-4518	307	14	2023	2023	NUM
hassl-4518	307	15	)	)	PUNCT
hassl-4518	307	16	.	.	PUNCT
hassl-4518	308	1	the	the	DET
hassl-4518	308	2	impact	impact	NOUN
hassl-4518	308	3	of	of	ADP
hassl-4518	308	4	ethical	ethical	ADJ
hassl-4518	308	5	awareness	awareness	NOUN
hassl-4518	308	6	on	on	ADP
hassl-4518	308	7	organizational	organizational	ADJ
hassl-4518	308	8	financial	financial	ADJ
hassl-4518	308	9	practices	practice	NOUN
hassl-4518	308	10	.	.	PUNCT
hassl-4518	309	1	journal	journal	PROPN
hassl-4518	309	2	of	of	ADP
hassl-4518	309	3	business	business	NOUN
hassl-4518	309	4	ethics	ethic	NOUN
hassl-4518	309	5	and	and	CCONJ
hassl-4518	309	6	practice	practice	NOUN
hassl-4518	309	7	,	,	PUNCT
hassl-4518	309	8	12(1	12(1	NUM
hassl-4518	309	9	)	)	PUNCT
hassl-4518	309	10	,	,	PUNCT
hassl-4518	309	11	45–58	45–58	NOUN
hassl-4518	309	12	.	.	PUNCT
hassl-4518	310	1	ehioghiren	ehioghiren	PROPN
hassl-4518	310	2	,	,	PUNCT
hassl-4518	310	3	e.	e.	PROPN
hassl-4518	310	4	e.	e.	PROPN
hassl-4518	310	5	,	,	PUNCT
hassl-4518	310	6	&	&	CCONJ
hassl-4518	310	7	atu	atu	PROPN
hassl-4518	310	8	,	,	PUNCT
hassl-4518	310	9	o.	o.	PROPN
hassl-4518	310	10	o.	o.	PROPN
hassl-4518	310	11	k.	k.	PROPN
hassl-4518	311	1	(	(	PUNCT
hassl-4518	311	2	2016	2016	NUM
hassl-4518	311	3	)	)	PUNCT
hassl-4518	311	4	.	.	PUNCT
hassl-4518	312	1	forensic	forensic	ADJ
hassl-4518	312	2	accounting	accounting	NOUN
hassl-4518	312	3	and	and	CCONJ
hassl-4518	312	4	fraud	fraud	NOUN
hassl-4518	312	5	management	management	NOUN
hassl-4518	312	6	:	:	PUNCT
hassl-4518	312	7	evidence	evidence	NOUN
hassl-4518	312	8	from	from	ADP
hassl-4518	312	9	nigeria	nigeria	PROPN
hassl-4518	312	10	.	.	PUNCT
hassl-4518	313	1	igbinedion	igbinedion	PROPN
hassl-4518	313	2	university	university	PROPN
hassl-4518	313	3	journal	journal	NOUN
hassl-4518	313	4	of	of	ADP
hassl-4518	313	5	accounting	accounting	NOUN
hassl-4518	313	6	,	,	PUNCT
hassl-4518	313	7	2(8	2(8	NUM
hassl-4518	313	8	)	)	PUNCT
hassl-4518	313	9	,	,	PUNCT
hassl-4518	313	10	245–301	245–301	NUM
hassl-4518	313	11	.	.	PUNCT
hassl-4518	314	1	https://doi.org/10.1080/01900692.2021.2009855	https://doi.org/10.1080/01900692.2021.2009855	PRON
hassl-4518	314	2	https://doi.org/10.1080/19393550801934331	https://doi.org/10.1080/19393550801934331	VERB
hassl-4518	314	3	humanities	humanity	NOUN
hassl-4518	314	4	and	and	CCONJ
hassl-4518	314	5	social	social	ADJ
hassl-4518	314	6	sciences	science	NOUN
hassl-4518	314	7	letters	letter	NOUN
hassl-4518	314	8	,	,	PUNCT
hassl-4518	314	9	2025	2025	NUM
hassl-4518	314	10	,	,	PUNCT
hassl-4518	314	11	13(4	13(4	NUM
hassl-4518	314	12	):	):	PUNCT
hassl-4518	314	13	1466	1466	NUM
hassl-4518	314	14	-	-	SYM
hassl-4518	314	15	1477	1477	NUM
hassl-4518	314	16	1476	1476	NUM
hassl-4518	314	17	©	©	PROPN
hassl-4518	314	18	2025	2025	NUM
hassl-4518	314	19	conscientia	conscientia	PROPN
hassl-4518	314	20	beam	beam	PROPN
hassl-4518	314	21	.	.	PUNCT
hassl-4518	315	1	all	all	DET
hassl-4518	315	2	rights	right	NOUN
hassl-4518	315	3	reserved	reserve	VERB
hassl-4518	315	4	.	.	PUNCT
hassl-4518	316	1	ejoh	ejoh	PROPN
hassl-4518	316	2	,	,	PUNCT
hassl-4518	316	3	n.	n.	PROPN
hassl-4518	316	4	o.	o.	PROPN
hassl-4518	316	5	(	(	PUNCT
hassl-4518	316	6	2017	2017	NUM
hassl-4518	316	7	)	)	PUNCT
hassl-4518	316	8	.	.	PUNCT
hassl-4518	317	1	forensic	forensic	ADJ
hassl-4518	317	2	accountants	accountant	NOUN
hassl-4518	317	3	’	’	PART
hassl-4518	317	4	expert	expert	ADJ
hassl-4518	317	5	testimony	testimony	NOUN
hassl-4518	317	6	in	in	ADP
hassl-4518	317	7	litigation	litigation	NOUN
hassl-4518	317	8	support	support	NOUN
hassl-4518	317	9	:	:	PUNCT
hassl-4518	317	10	a	a	DET
hassl-4518	317	11	case	case	NOUN
hassl-4518	317	12	of	of	ADP
hassl-4518	317	13	investigative	investigative	ADJ
hassl-4518	317	14	objectivity	objectivity	NOUN
hassl-4518	317	15	.	.	PUNCT
hassl-4518	318	1	iosr	iosr	ADJ
hassl-4518	318	2	journal	journal	PROPN
hassl-4518	318	3	of	of	ADP
hassl-4518	318	4	business	business	NOUN
hassl-4518	318	5	and	and	CCONJ
hassl-4518	318	6	management	management	NOUN
hassl-4518	318	7	,	,	PUNCT
hassl-4518	318	8	19(9	19(9	NUM
hassl-4518	318	9	)	)	PUNCT
hassl-4518	318	10	,	,	PUNCT
hassl-4518	318	11	85–90	85–90	NUM
hassl-4518	318	12	.	.	PUNCT
hassl-4518	319	1	ellili	ellili	NOUN
hassl-4518	319	2	,	,	PUNCT
hassl-4518	319	3	n.	n.	NOUN
hassl-4518	319	4	,	,	PUNCT
hassl-4518	319	5	nobanee	nobanee	NOUN
hassl-4518	319	6	,	,	PUNCT
hassl-4518	319	7	h.	h.	PROPN
hassl-4518	319	8	,	,	PUNCT
hassl-4518	319	9	haddad	haddad	PROPN
hassl-4518	319	10	,	,	PUNCT
hassl-4518	319	11	a.	a.	PROPN
hassl-4518	319	12	,	,	PUNCT
hassl-4518	319	13	alodat	alodat	PROPN
hassl-4518	319	14	,	,	PUNCT
hassl-4518	319	15	a.	a.	NOUN
hassl-4518	319	16	y.	y.	PROPN
hassl-4518	319	17	,	,	PUNCT
hassl-4518	319	18	&	&	CCONJ
hassl-4518	319	19	alshalloudi	alshalloudi	PROPN
hassl-4518	319	20	,	,	PUNCT
hassl-4518	319	21	m.	m.	NOUN
hassl-4518	319	22	(	(	PUNCT
hassl-4518	319	23	2024	2024	NUM
hassl-4518	319	24	)	)	PUNCT
hassl-4518	319	25	.	.	PUNCT
hassl-4518	320	1	emerging	emerge	VERB
hassl-4518	320	2	trends	trend	NOUN
hassl-4518	320	3	in	in	ADP
hassl-4518	320	4	forensic	forensic	ADJ
hassl-4518	320	5	accounting	accounting	NOUN
hassl-4518	320	6	research	research	NOUN
hassl-4518	320	7	:	:	PUNCT
hassl-4518	320	8	bridging	bridge	VERB
hassl-4518	320	9	research	research	NOUN
hassl-4518	320	10	gaps	gap	NOUN
hassl-4518	320	11	and	and	CCONJ
hassl-4518	320	12	prioritizing	prioritize	VERB
hassl-4518	320	13	new	new	ADJ
hassl-4518	320	14	frontiers	frontier	NOUN
hassl-4518	320	15	.	.	PUNCT
hassl-4518	321	1	journal	journal	NOUN
hassl-4518	321	2	of	of	ADP
hassl-4518	321	3	economic	economic	ADJ
hassl-4518	321	4	criminology	criminology	NOUN
hassl-4518	321	5	,	,	PUNCT
hassl-4518	321	6	4	4	NUM
hassl-4518	321	7	,	,	PUNCT
hassl-4518	321	8	100065	100065	NUM
hassl-4518	321	9	.	.	PUNCT
hassl-4518	322	1	https://doi.org/10.1016/j.jeconc.2024.100065	https://doi.org/10.1016/j.jeconc.2024.100065	PROPN
hassl-4518	322	2	enofe	enofe	ADJ
hassl-4518	322	3	,	,	PUNCT
hassl-4518	322	4	a.	a.	NOUN
hassl-4518	322	5	o.	o.	PROPN
hassl-4518	322	6	,	,	PUNCT
hassl-4518	322	7	ekpulu	ekpulu	VERB
hassl-4518	322	8	,	,	PUNCT
hassl-4518	322	9	g.	g.	PROPN
hassl-4518	322	10	a.	a.	PROPN
hassl-4518	322	11	,	,	PUNCT
hassl-4518	322	12	&	&	CCONJ
hassl-4518	322	13	ajala	ajala	NOUN
hassl-4518	322	14	,	,	PUNCT
hassl-4518	322	15	t.	t.	NOUN
hassl-4518	322	16	o.	o.	PROPN
hassl-4518	322	17	(	(	PUNCT
hassl-4518	322	18	2015	2015	NUM
hassl-4518	322	19	)	)	PUNCT
hassl-4518	322	20	.	.	PUNCT
hassl-4518	323	1	forensic	forensic	ADJ
hassl-4518	323	2	accounting	accounting	NOUN
hassl-4518	323	3	and	and	CCONJ
hassl-4518	323	4	corporate	corporate	ADJ
hassl-4518	323	5	crime	crime	NOUN
hassl-4518	323	6	mitigation	mitigation	NOUN
hassl-4518	323	7	.	.	PUNCT
hassl-4518	324	1	european	european	ADJ
hassl-4518	324	2	scientific	scientific	ADJ
hassl-4518	324	3	journal	journal	NOUN
hassl-4518	324	4	,	,	PUNCT
hassl-4518	324	5	11(7	11(7	NUM
hassl-4518	324	6	)	)	PUNCT
hassl-4518	324	7	,	,	PUNCT
hassl-4518	324	8	167–185	167–185	NUM
hassl-4518	324	9	.	.	PUNCT
hassl-4518	325	1	fwambaa	fwambaa	PROPN
hassl-4518	325	2	,	,	PUNCT
hassl-4518	325	3	m.	m.	NOUN
hassl-4518	325	4	s.	s.	PROPN
hassl-4518	325	5	(	(	PUNCT
hassl-4518	325	6	2023	2023	NUM
hassl-4518	325	7	)	)	PUNCT
hassl-4518	325	8	.	.	PUNCT
hassl-4518	326	1	influence	influence	NOUN
hassl-4518	326	2	of	of	ADP
hassl-4518	326	3	forensic	forensic	ADJ
hassl-4518	326	4	accounting	accounting	NOUN
hassl-4518	326	5	services	service	NOUN
hassl-4518	326	6	on	on	ADP
hassl-4518	326	7	financial	financial	ADJ
hassl-4518	326	8	performance	performance	NOUN
hassl-4518	326	9	of	of	ADP
hassl-4518	326	10	county	county	NOUN
hassl-4518	326	11	governments	government	NOUN
hassl-4518	326	12	in	in	ADP
hassl-4518	326	13	kenya	kenya	PROPN
hassl-4518	326	14	.	.	PUNCT
hassl-4518	327	1	doctoral	doctoral	ADJ
hassl-4518	327	2	dissertation	dissertation	NOUN
hassl-4518	327	3	,	,	PUNCT
hassl-4518	327	4	kca	kca	PROPN
hassl-4518	327	5	university	university	PROPN
hassl-4518	327	6	.	.	PUNCT
hassl-4518	328	1	gabrielle	gabrielle	PROPN
hassl-4518	328	2	,	,	PUNCT
hassl-4518	328	3	d.	d.	PROPN
hassl-4518	328	4	(	(	PUNCT
hassl-4518	328	5	2009	2009	NUM
hassl-4518	328	6	)	)	PUNCT
hassl-4518	328	7	.	.	PUNCT
hassl-4518	329	1	forensic	forensic	ADJ
hassl-4518	329	2	accounting	accounting	NOUN
hassl-4518	329	3	and	and	CCONJ
hassl-4518	329	4	fraud	fraud	NOUN
hassl-4518	329	5	investigation	investigation	NOUN
hassl-4518	329	6	for	for	ADP
hassl-4518	329	7	non	non	NOUN
hassl-4518	329	8	-	-	NOUN
hassl-4518	329	9	experts	expert	NOUN
hassl-4518	329	10	.	.	PUNCT
hassl-4518	330	1	hoboken	hoboken	PROPN
hassl-4518	330	2	,	,	PUNCT
hassl-4518	330	3	nj	nj	PROPN
hassl-4518	330	4	:	:	PUNCT
hassl-4518	330	5	john	john	PROPN
hassl-4518	330	6	wiley	wiley	PROPN
hassl-4518	330	7	&	&	CCONJ
hassl-4518	330	8	sons	son	NOUN
hassl-4518	330	9	.	.	PUNCT
hassl-4518	331	1	guellim	guellim	PROPN
hassl-4518	331	2	,	,	PUNCT
hassl-4518	331	3	n.	n.	NOUN
hassl-4518	331	4	,	,	PUNCT
hassl-4518	331	5	yami	yami	PROPN
hassl-4518	331	6	,	,	PUNCT
hassl-4518	331	7	n.	n.	PROPN
hassl-4518	331	8	,	,	PUNCT
hassl-4518	331	9	freihat	freihat	PRON
hassl-4518	331	10	,	,	PUNCT
hassl-4518	331	11	a.	a.	PROPN
hassl-4518	331	12	f.	f.	PROPN
hassl-4518	331	13	,	,	PUNCT
hassl-4518	331	14	alshurafat	alshurafat	PROPN
hassl-4518	331	15	,	,	PUNCT
hassl-4518	331	16	h.	h.	PROPN
hassl-4518	331	17	,	,	PUNCT
hassl-4518	331	18	alkababji	alkababji	PROPN
hassl-4518	331	19	,	,	PUNCT
hassl-4518	331	20	m.	m.	PROPN
hassl-4518	331	21	w.	w.	PROPN
hassl-4518	331	22	,	,	PUNCT
hassl-4518	331	23	alzahrane	alzahrane	ADJ
hassl-4518	331	24	,	,	PUNCT
hassl-4518	331	25	m.	m.	NOUN
hassl-4518	331	26	,	,	PUNCT
hassl-4518	331	27	.	.	PUNCT
hassl-4518	331	28	.	.	PUNCT
hassl-4518	331	29	.	.	PUNCT
hassl-4518	332	1	mostafa	mostafa	PROPN
hassl-4518	332	2	,	,	PUNCT
hassl-4518	332	3	r.	r.	PROPN
hassl-4518	332	4	m.	m.	PROPN
hassl-4518	332	5	a.	a.	PROPN
hassl-4518	332	6	(	(	PUNCT
hassl-4518	332	7	2024	2024	NUM
hassl-4518	332	8	)	)	PUNCT
hassl-4518	332	9	.	.	PUNCT
hassl-4518	333	1	evaluating	evaluate	VERB
hassl-4518	333	2	the	the	DET
hassl-4518	333	3	perceived	perceive	VERB
hassl-4518	333	4	value	value	NOUN
hassl-4518	333	5	of	of	ADP
hassl-4518	333	6	forensic	forensic	ADJ
hassl-4518	333	7	accounting	accounting	NOUN
hassl-4518	333	8	:	:	PUNCT
hassl-4518	333	9	a	a	DET
hassl-4518	333	10	systematic	systematic	ADJ
hassl-4518	333	11	review	review	NOUN
hassl-4518	333	12	method	method	NOUN
hassl-4518	333	13	.	.	PUNCT
hassl-4518	334	1	discover	discover	VERB
hassl-4518	334	2	sustainability	sustainability	NOUN
hassl-4518	334	3	,	,	PUNCT
hassl-4518	334	4	5(1	5(1	NUM
hassl-4518	334	5	)	)	PUNCT
hassl-4518	334	6	,	,	PUNCT
hassl-4518	334	7	351	351	NUM
hassl-4518	334	8	.	.	PUNCT
hassl-4518	335	1	https://doi.org/10.1007/s43621-024-00431-y	https://doi.org/10.1007/s43621-024-00431-y	PROPN
hassl-4518	335	2	hitchcock	hitchcock	PROPN
hassl-4518	335	3	,	,	PUNCT
hassl-4518	335	4	m.	m.	NOUN
hassl-4518	335	5	(	(	PUNCT
hassl-4518	335	6	2018	2018	NUM
hassl-4518	335	7	)	)	PUNCT
hassl-4518	335	8	.	.	PUNCT
hassl-4518	336	1	the	the	DET
hassl-4518	336	2	importance	importance	NOUN
hassl-4518	336	3	and	and	CCONJ
hassl-4518	336	4	implications	implication	NOUN
hassl-4518	336	5	of	of	ADP
hassl-4518	336	6	forensic	forensic	ADJ
hassl-4518	336	7	accounting	accounting	NOUN
hassl-4518	336	8	in	in	ADP
hassl-4518	336	9	the	the	DET
hassl-4518	336	10	financial	financial	ADJ
hassl-4518	336	11	world	world	NOUN
hassl-4518	336	12	.	.	PUNCT
hassl-4518	337	1	undergraduate	undergraduate	NOUN
hassl-4518	337	2	honors	honors	PROPN
hassl-4518	337	3	thesis	thesis	NOUN
hassl-4518	337	4	,	,	PUNCT
hassl-4518	337	5	long	long	ADJ
hassl-4518	337	6	island	island	NOUN
hassl-4518	337	7	university	university	NOUN
hassl-4518	337	8	.	.	PUNCT
hassl-4518	338	1	long	long	PROPN
hassl-4518	338	2	island	island	PROPN
hassl-4518	338	3	university	university	PROPN
hassl-4518	338	4	,	,	PUNCT
hassl-4518	338	5	brookville	brookville	PROPN
hassl-4518	338	6	,	,	PUNCT
hassl-4518	338	7	ny	ny	PROPN
hassl-4518	338	8	.	.	PROPN
hassl-4518	338	9	islamia	islamia	PROPN
hassl-4518	338	10	,	,	PUNCT
hassl-4518	338	11	j.	j.	PROPN
hassl-4518	338	12	m.	m.	PROPN
hassl-4518	338	13	(	(	PUNCT
hassl-4518	338	14	2016	2016	NUM
hassl-4518	338	15	)	)	PUNCT
hassl-4518	338	16	.	.	PUNCT
hassl-4518	339	1	research	research	NOUN
hassl-4518	339	2	design	design	NOUN
hassl-4518	339	3	.	.	PUNCT
hassl-4518	340	1	research	research	NOUN
hassl-4518	340	2	in	in	ADP
hassl-4518	340	3	social	social	ADJ
hassl-4518	340	4	science	science	NOUN
hassl-4518	340	5	:	:	PUNCT
hassl-4518	340	6	interdisciplinary	interdisciplinary	ADJ
hassl-4518	340	7	perspectives	perspective	NOUN
hassl-4518	340	8	.	.	PUNCT
hassl-4518	341	1	new	new	ADJ
hassl-4518	341	2	delhi	delhi	PROPN
hassl-4518	341	3	:	:	PUNCT
hassl-4518	341	4	department	department	NOUN
hassl-4518	341	5	of	of	ADP
hassl-4518	341	6	political	political	ADJ
hassl-4518	341	7	science	science	NOUN
hassl-4518	341	8	,	,	PUNCT
hassl-4518	341	9	faculty	faculty	NOUN
hassl-4518	341	10	of	of	ADP
hassl-4518	341	11	social	social	ADJ
hassl-4518	341	12	sciences	science	NOUN
hassl-4518	341	13	.	.	PUNCT
hassl-4518	342	1	javaria	javaria	PROPN
hassl-4518	342	2	,	,	PUNCT
hassl-4518	342	3	k.	k.	PROPN
hassl-4518	342	4	,	,	PUNCT
hassl-4518	342	5	&	&	CCONJ
hassl-4518	342	6	masood	masood	PROPN
hassl-4518	342	7	,	,	PUNCT
hassl-4518	342	8	o.	o.	PROPN
hassl-4518	342	9	(	(	PUNCT
hassl-4518	342	10	2025	2025	NUM
hassl-4518	342	11	)	)	PUNCT
hassl-4518	342	12	.	.	PUNCT
hassl-4518	343	1	sustainability	sustainability	NOUN
hassl-4518	343	2	and	and	CCONJ
hassl-4518	343	3	the	the	DET
hassl-4518	343	4	need	need	NOUN
hassl-4518	343	5	of	of	ADP
hassl-4518	343	6	international	international	ADJ
hassl-4518	343	7	financial	financial	ADJ
hassl-4518	343	8	markets	market	NOUN
hassl-4518	343	9	.	.	PUNCT
hassl-4518	344	1	newcastle	newcastle	PROPN
hassl-4518	344	2	upon	upon	SCONJ
hassl-4518	344	3	tyne	tyne	PROPN
hassl-4518	344	4	,	,	PUNCT
hassl-4518	344	5	uk	uk	PROPN
hassl-4518	344	6	:	:	PUNCT
hassl-4518	344	7	cambridge	cambridge	PROPN
hassl-4518	344	8	scholars	scholars	PROPN
hassl-4518	344	9	publishing	publishing	PROPN
hassl-4518	344	10	.	.	PUNCT
hassl-4518	345	1	johan	johan	PROPN
hassl-4518	345	2	,	,	PUNCT
hassl-4518	345	3	s.	s.	PROPN
hassl-4518	345	4	,	,	PUNCT
hassl-4518	345	5	sefcik	sefcik	PROPN
hassl-4518	345	6	,	,	PUNCT
hassl-4518	345	7	s.	s.	PROPN
hassl-4518	345	8	e.	e.	PROPN
hassl-4518	345	9	,	,	PUNCT
hassl-4518	345	10	&	&	CCONJ
hassl-4518	345	11	thornton	thornton	PROPN
hassl-4518	345	12	,	,	PUNCT
hassl-4518	345	13	d.	d.	PROPN
hassl-4518	345	14	b.	b.	PROPN
hassl-4518	345	15	(	(	PUNCT
hassl-4518	345	16	2020	2020	NUM
hassl-4518	345	17	)	)	PUNCT
hassl-4518	345	18	.	.	PUNCT
hassl-4518	346	1	forensic	forensic	ADJ
hassl-4518	346	2	accounting	accounting	NOUN
hassl-4518	346	3	and	and	CCONJ
hassl-4518	346	4	fraud	fraud	NOUN
hassl-4518	346	5	:	:	PUNCT
hassl-4518	346	6	a	a	DET
hassl-4518	346	7	review	review	NOUN
hassl-4518	346	8	of	of	ADP
hassl-4518	346	9	literature	literature	NOUN
hassl-4518	346	10	and	and	CCONJ
hassl-4518	346	11	policy	policy	NOUN
hassl-4518	346	12	implications	implication	NOUN
hassl-4518	346	13	.	.	PUNCT
hassl-4518	347	1	journal	journal	NOUN
hassl-4518	347	2	of	of	ADP
hassl-4518	347	3	forensic	forensic	ADJ
hassl-4518	347	4	and	and	CCONJ
hassl-4518	347	5	investigative	investigative	ADJ
hassl-4518	347	6	accounting	accounting	NOUN
hassl-4518	347	7	,	,	PUNCT
hassl-4518	347	8	12(1	12(1	NUM
hassl-4518	347	9	)	)	PUNCT
hassl-4518	347	10	,	,	PUNCT
hassl-4518	347	11	1–23	1–23	PROPN
hassl-4518	347	12	.	.	PUNCT
hassl-4518	348	1	kamau	kamau	PROPN
hassl-4518	348	2	,	,	PUNCT
hassl-4518	348	3	j.	j.	PROPN
hassl-4518	348	4	n.	n.	PROPN
hassl-4518	348	5	(	(	PUNCT
hassl-4518	348	6	2015	2015	NUM
hassl-4518	348	7	)	)	PUNCT
hassl-4518	348	8	.	.	PUNCT
hassl-4518	349	1	the	the	DET
hassl-4518	349	2	effect	effect	NOUN
hassl-4518	349	3	of	of	ADP
hassl-4518	349	4	forensic	forensic	ADJ
hassl-4518	349	5	accounting	accounting	NOUN
hassl-4518	349	6	services	service	NOUN
hassl-4518	349	7	on	on	ADP
hassl-4518	349	8	unethical	unethical	ADJ
hassl-4518	349	9	financial	financial	ADJ
hassl-4518	349	10	practice	practice	NOUN
hassl-4518	349	11	prevention	prevention	NOUN
hassl-4518	349	12	in	in	ADP
hassl-4518	349	13	the	the	DET
hassl-4518	349	14	insurance	insurance	NOUN
hassl-4518	349	15	companies	company	NOUN
hassl-4518	349	16	of	of	ADP
hassl-4518	349	17	kenya	kenya	PROPN
hassl-4518	349	18	.	.	PUNCT
hassl-4518	350	1	master	master	PROPN
hassl-4518	350	2	’s	’s	PART
hassl-4518	350	3	thesis	thesis	NOUN
hassl-4518	350	4	,	,	PUNCT
hassl-4518	350	5	university	university	NOUN
hassl-4518	350	6	of	of	ADP
hassl-4518	350	7	nairobi	nairobi	PROPN
hassl-4518	350	8	.	.	PUNCT
hassl-4518	351	1	kaur	kaur	PROPN
hassl-4518	351	2	,	,	PUNCT
hassl-4518	351	3	b.	b.	PROPN
hassl-4518	351	4	,	,	PUNCT
hassl-4518	351	5	sood	sood	PROPN
hassl-4518	351	6	,	,	PUNCT
hassl-4518	351	7	k.	k.	PROPN
hassl-4518	351	8	,	,	PUNCT
hassl-4518	351	9	&	&	CCONJ
hassl-4518	351	10	grima	grima	PROPN
hassl-4518	351	11	,	,	PUNCT
hassl-4518	351	12	s.	s.	PROPN
hassl-4518	351	13	(	(	PUNCT
hassl-4518	351	14	2023	2023	NUM
hassl-4518	351	15	)	)	PUNCT
hassl-4518	351	16	.	.	PUNCT
hassl-4518	352	1	a	a	DET
hassl-4518	352	2	systematic	systematic	ADJ
hassl-4518	352	3	review	review	NOUN
hassl-4518	352	4	on	on	ADP
hassl-4518	352	5	forensic	forensic	ADJ
hassl-4518	352	6	accounting	accounting	NOUN
hassl-4518	352	7	and	and	CCONJ
hassl-4518	352	8	its	its	PRON
hassl-4518	352	9	contribution	contribution	NOUN
hassl-4518	352	10	towards	towards	ADP
hassl-4518	352	11	fraud	fraud	NOUN
hassl-4518	352	12	detection	detection	NOUN
hassl-4518	352	13	and	and	CCONJ
hassl-4518	352	14	prevention	prevention	NOUN
hassl-4518	352	15	.	.	PUNCT
hassl-4518	353	1	journal	journal	PROPN
hassl-4518	353	2	of	of	ADP
hassl-4518	353	3	financial	financial	ADJ
hassl-4518	353	4	regulation	regulation	NOUN
hassl-4518	353	5	and	and	CCONJ
hassl-4518	353	6	compliance	compliance	NOUN
hassl-4518	353	7	,	,	PUNCT
hassl-4518	353	8	31(1	31(1	NUM
hassl-4518	353	9	)	)	PUNCT
hassl-4518	353	10	,	,	PUNCT
hassl-4518	353	11	60–95	60–95	PROPN
hassl-4518	353	12	.	.	PUNCT
hassl-4518	354	1	https://doi.org/10.1108/jfrc-02-20220015	https://doi.org/10.1108/jfrc-02-20220015	PROPN
hassl-4518	355	1	kelleher	kelleher	PROPN
hassl-4518	355	2	,	,	PUNCT
hassl-4518	355	3	c.	c.	PROPN
hassl-4518	355	4	,	,	PUNCT
hassl-4518	355	5	d’aunno	d’aunno	NOUN
hassl-4518	355	6	,	,	PUNCT
hassl-4518	355	7	t.	t.	NOUN
hassl-4518	355	8	,	,	PUNCT
hassl-4518	355	9	&	&	CCONJ
hassl-4518	355	10	miles	mile	NOUN
hassl-4518	355	11	,	,	PUNCT
hassl-4518	355	12	t.	t.	PROPN
hassl-4518	355	13	p.	p.	PROPN
hassl-4518	355	14	(	(	PUNCT
hassl-4518	355	15	1997	1997	NUM
hassl-4518	355	16	)	)	PUNCT
hassl-4518	355	17	.	.	PUNCT
hassl-4518	356	1	the	the	DET
hassl-4518	356	2	measurement	measurement	NOUN
hassl-4518	356	3	of	of	ADP
hassl-4518	356	4	organizational	organizational	ADJ
hassl-4518	356	5	effectiveness	effectiveness	NOUN
hassl-4518	356	6	:	:	PUNCT
hassl-4518	356	7	a	a	DET
hassl-4518	356	8	review	review	NOUN
hassl-4518	356	9	of	of	ADP
hassl-4518	356	10	empirical	empirical	ADJ
hassl-4518	356	11	research	research	NOUN
hassl-4518	356	12	.	.	PUNCT
hassl-4518	357	1	public	public	ADJ
hassl-4518	357	2	administration	administration	PROPN
hassl-4518	357	3	review	review	PROPN
hassl-4518	357	4	,	,	PUNCT
hassl-4518	357	5	57(4	57(4	NUM
hassl-4518	357	6	)	)	PUNCT
hassl-4518	357	7	,	,	PUNCT
hassl-4518	357	8	367–375	367–375	NUM
hassl-4518	357	9	.	.	PUNCT
hassl-4518	358	1	kendall	kendall	PROPN
hassl-4518	358	2	,	,	PUNCT
hassl-4518	358	3	d.	d.	PROPN
hassl-4518	358	4	(	(	PUNCT
hassl-4518	358	5	2018	2018	NUM
hassl-4518	358	6	)	)	PUNCT
hassl-4518	358	7	.	.	PUNCT
hassl-4518	359	1	expert	expert	ADJ
hassl-4518	359	2	testimony	testimony	NOUN
hassl-4518	359	3	in	in	ADP
hassl-4518	359	4	unethical	unethical	ADJ
hassl-4518	359	5	financial	financial	ADJ
hassl-4518	359	6	practice	practice	NOUN
hassl-4518	359	7	cases	case	NOUN
hassl-4518	359	8	:	:	PUNCT
hassl-4518	359	9	the	the	DET
hassl-4518	359	10	impact	impact	NOUN
hassl-4518	359	11	on	on	ADP
hassl-4518	359	12	legal	legal	ADJ
hassl-4518	359	13	outcomes	outcome	NOUN
hassl-4518	359	14	.	.	PUNCT
hassl-4518	360	1	journal	journal	NOUN
hassl-4518	360	2	of	of	ADP
hassl-4518	360	3	forensic	forensic	ADJ
hassl-4518	360	4	accounting	accounting	NOUN
hassl-4518	360	5	,	,	PUNCT
hassl-4518	360	6	12(2	12(2	NUM
hassl-4518	360	7	)	)	PUNCT
hassl-4518	360	8	,	,	PUNCT
hassl-4518	360	9	178–192	178–192	NUM
hassl-4518	360	10	.	.	PUNCT
hassl-4518	361	1	maurer	maurer	PROPN
hassl-4518	361	2	,	,	PUNCT
hassl-4518	361	3	r.	r.	PROPN
hassl-4518	361	4	(	(	PUNCT
hassl-4518	361	5	2013	2013	NUM
hassl-4518	361	6	)	)	PUNCT
hassl-4518	361	7	.	.	PUNCT
hassl-4518	362	1	risk	risk	NOUN
hassl-4518	362	2	management	management	NOUN
hassl-4518	362	3	:	:	PUNCT
hassl-4518	362	4	fighting	fight	VERB
hassl-4518	362	5	unethical	unethical	ADJ
hassl-4518	362	6	financial	financial	ADJ
hassl-4518	362	7	practice	practice	NOUN
hassl-4518	362	8	with	with	ADP
hassl-4518	362	9	employee	employee	NOUN
hassl-4518	362	10	awareness	awareness	NOUN
hassl-4518	362	11	.	.	PUNCT
hassl-4518	363	1	an	an	DET
hassl-4518	363	2	online	online	ADJ
hassl-4518	363	3	survey	survey	NOUN
hassl-4518	363	4	of	of	ADP
hassl-4518	363	5	certified	certified	ADJ
hassl-4518	363	6	fraud	fraud	NOUN
hassl-4518	363	7	examiners	examiner	NOUN
hassl-4518	363	8	.	.	PUNCT
hassl-4518	364	1	austin	austin	PROPN
hassl-4518	364	2	,	,	PUNCT
hassl-4518	364	3	tx	tx	PROPN
hassl-4518	364	4	:	:	PUNCT
hassl-4518	364	5	association	association	NOUN
hassl-4518	364	6	of	of	ADP
hassl-4518	364	7	certified	certify	VERB
hassl-4518	364	8	fraud	fraud	NOUN
hassl-4518	364	9	examiners	examiner	NOUN
hassl-4518	364	10	.	.	PUNCT
hassl-4518	365	1	mugenda	mugenda	ADJ
hassl-4518	365	2	,	,	PUNCT
hassl-4518	365	3	o.	o.	NOUN
hassl-4518	365	4	m.	m.	NOUN
hassl-4518	365	5	,	,	PUNCT
hassl-4518	365	6	&	&	CCONJ
hassl-4518	365	7	mugenda	mugenda	ADJ
hassl-4518	365	8	,	,	PUNCT
hassl-4518	365	9	a.	a.	NOUN
hassl-4518	365	10	g.	g.	PROPN
hassl-4518	365	11	(	(	PUNCT
hassl-4518	365	12	2009	2009	NUM
hassl-4518	365	13	)	)	PUNCT
hassl-4518	365	14	.	.	PUNCT
hassl-4518	366	1	research	research	NOUN
hassl-4518	366	2	methods	method	NOUN
hassl-4518	366	3	:	:	PUNCT
hassl-4518	366	4	quantitative	quantitative	ADJ
hassl-4518	366	5	and	and	CCONJ
hassl-4518	366	6	qualitative	qualitative	ADJ
hassl-4518	366	7	approaches	approach	NOUN
hassl-4518	366	8	.	.	PUNCT
hassl-4518	367	1	nairobi	nairobi	PROPN
hassl-4518	367	2	,	,	PUNCT
hassl-4518	367	3	kenya	kenya	PROPN
hassl-4518	367	4	:	:	PUNCT
hassl-4518	367	5	acts	act	VERB
hassl-4518	367	6	press	press	NOUN
hassl-4518	367	7	.	.	PUNCT
hassl-4518	368	1	nikomborirak	nikomborirak	PROPN
hassl-4518	368	2	,	,	PUNCT
hassl-4518	368	3	d.	d.	PROPN
hassl-4518	368	4	,	,	PUNCT
hassl-4518	368	5	sritrakul	sritrakul	PROPN
hassl-4518	368	6	,	,	PUNCT
hassl-4518	368	7	b.	b.	PROPN
hassl-4518	368	8	,	,	PUNCT
hassl-4518	368	9	&	&	CCONJ
hassl-4518	368	10	tansuchat	tansuchat	PROPN
hassl-4518	368	11	,	,	PUNCT
hassl-4518	368	12	r.	r.	PROPN
hassl-4518	368	13	(	(	PUNCT
hassl-4518	368	14	2011	2011	NUM
hassl-4518	368	15	)	)	PUNCT
hassl-4518	368	16	.	.	PUNCT
hassl-4518	369	1	corruption	corruption	NOUN
hassl-4518	369	2	in	in	ADP
hassl-4518	369	3	thailand	thailand	PROPN
hassl-4518	369	4	:	:	PUNCT
hassl-4518	369	5	perceptions	perception	NOUN
hassl-4518	369	6	and	and	CCONJ
hassl-4518	369	7	experiences	experience	NOUN
hassl-4518	369	8	of	of	ADP
hassl-4518	369	9	households	household	NOUN
hassl-4518	369	10	,	,	PUNCT
hassl-4518	369	11	companies	company	NOUN
hassl-4518	369	12	,	,	PUNCT
hassl-4518	369	13	and	and	CCONJ
hassl-4518	369	14	public	public	ADJ
hassl-4518	369	15	officials	official	NOUN
hassl-4518	369	16	.	.	PUNCT
hassl-4518	370	1	bangkok	bangkok	PROPN
hassl-4518	370	2	,	,	PUNCT
hassl-4518	370	3	thailand	thailand	PROPN
hassl-4518	370	4	:	:	PUNCT
hassl-4518	370	5	thailand	thailand	PROPN
hassl-4518	370	6	development	development	PROPN
hassl-4518	370	7	research	research	PROPN
hassl-4518	370	8	institute	institute	PROPN
hassl-4518	370	9	(	(	PUNCT
hassl-4518	370	10	tdri	tdri	PROPN
hassl-4518	370	11	)	)	PUNCT
hassl-4518	370	12	.	.	PUNCT
hassl-4518	371	1	nobanee	nobanee	NOUN
hassl-4518	371	2	,	,	PUNCT
hassl-4518	371	3	h.	h.	PROPN
hassl-4518	371	4	,	,	PUNCT
hassl-4518	371	5	alodat	alodat	PROPN
hassl-4518	371	6	,	,	PUNCT
hassl-4518	371	7	a.	a.	NOUN
hassl-4518	371	8	,	,	PUNCT
hassl-4518	371	9	bajodah	bajodah	NOUN
hassl-4518	371	10	,	,	PUNCT
hassl-4518	371	11	r.	r.	PROPN
hassl-4518	371	12	,	,	PUNCT
hassl-4518	371	13	al	al	PROPN
hassl-4518	371	14	-	-	PUNCT
hassl-4518	371	15	ali	ali	PROPN
hassl-4518	371	16	,	,	PUNCT
hassl-4518	371	17	m.	m.	NOUN
hassl-4518	371	18	,	,	PUNCT
hassl-4518	371	19	&	&	CCONJ
hassl-4518	371	20	al	al	PROPN
hassl-4518	371	21	darmaki	darmaki	PROPN
hassl-4518	371	22	,	,	PUNCT
hassl-4518	371	23	a.	a.	NOUN
hassl-4518	371	24	(	(	PUNCT
hassl-4518	371	25	2023	2023	NUM
hassl-4518	371	26	)	)	PUNCT
hassl-4518	371	27	.	.	PUNCT
hassl-4518	372	1	bibliometric	bibliometric	ADJ
hassl-4518	372	2	analysis	analysis	NOUN
hassl-4518	372	3	of	of	ADP
hassl-4518	372	4	cybercrime	cybercrime	NOUN
hassl-4518	372	5	and	and	CCONJ
hassl-4518	372	6	cybersecurity	cybersecurity	NOUN
hassl-4518	372	7	risks	risk	NOUN
hassl-4518	372	8	literature	literature	NOUN
hassl-4518	372	9	.	.	PUNCT
hassl-4518	373	1	journal	journal	PROPN
hassl-4518	373	2	of	of	ADP
hassl-4518	373	3	financial	financial	ADJ
hassl-4518	373	4	crime	crime	NOUN
hassl-4518	373	5	,	,	PUNCT
hassl-4518	373	6	30(6	30(6	NUM
hassl-4518	373	7	)	)	PUNCT
hassl-4518	373	8	,	,	PUNCT
hassl-4518	373	9	1736	1736	NUM
hassl-4518	373	10	-	-	SYM
hassl-4518	373	11	1754	1754	NUM
hassl-4518	373	12	.	.	PUNCT
hassl-4518	374	1	https://doi.org/10.1108/jfc-11-2022-0287	https://doi.org/10.1108/jfc-11-2022-0287	PROPN
hassl-4518	374	2	nwaiwu	nwaiwu	NOUN
hassl-4518	374	3	,	,	PUNCT
hassl-4518	374	4	j.	j.	PROPN
hassl-4518	374	5	n.	n.	PROPN
hassl-4518	374	6	,	,	PUNCT
hassl-4518	374	7	&	&	CCONJ
hassl-4518	374	8	aaron	aaron	PROPN
hassl-4518	374	9	,	,	PUNCT
hassl-4518	374	10	f.	f.	PROPN
hassl-4518	374	11	c.	c.	PROPN
hassl-4518	374	12	(	(	PUNCT
hassl-4518	374	13	2018	2018	NUM
hassl-4518	374	14	)	)	PUNCT
hassl-4518	374	15	.	.	PUNCT
hassl-4518	375	1	forensic	forensic	ADJ
hassl-4518	375	2	accounting	accounting	NOUN
hassl-4518	375	3	relevance	relevance	NOUN
hassl-4518	375	4	and	and	CCONJ
hassl-4518	375	5	fraud	fraud	NOUN
hassl-4518	375	6	detection	detection	NOUN
hassl-4518	375	7	process	process	NOUN
hassl-4518	375	8	and	and	CCONJ
hassl-4518	375	9	financial	financial	ADJ
hassl-4518	375	10	performance	performance	NOUN
hassl-4518	375	11	in	in	ADP
hassl-4518	375	12	nigeria	nigeria	PROPN
hassl-4518	375	13	.	.	PUNCT
hassl-4518	376	1	international	international	ADJ
hassl-4518	376	2	journal	journal	PROPN
hassl-4518	376	3	of	of	ADP
hassl-4518	376	4	advanced	advanced	ADJ
hassl-4518	376	5	academic	academic	ADJ
hassl-4518	376	6	research	research	NOUN
hassl-4518	376	7	:	:	PUNCT
hassl-4518	376	8	accounting	accounting	NOUN
hassl-4518	376	9	&	&	CCONJ
hassl-4518	376	10	economic	economic	ADJ
hassl-4518	376	11	development	development	NOUN
hassl-4518	376	12	,	,	PUNCT
hassl-4518	376	13	4(2	4(2	NUM
hassl-4518	376	14	)	)	PUNCT
hassl-4518	376	15	,	,	PUNCT
hassl-4518	376	16	17–35	17–35	NUM
hassl-4518	376	17	.	.	PUNCT
hassl-4518	377	1	okougbo	okougbo	PROPN
hassl-4518	377	2	,	,	PUNCT
hassl-4518	377	3	p.	p.	PROPN
hassl-4518	377	4	o.	o.	PROPN
hassl-4518	377	5	,	,	PUNCT
hassl-4518	377	6	okike	okike	VERB
hassl-4518	377	7	,	,	PUNCT
hassl-4518	377	8	e.	e.	PROPN
hassl-4518	377	9	n.	n.	PROPN
hassl-4518	377	10	,	,	PUNCT
hassl-4518	377	11	&	&	CCONJ
hassl-4518	377	12	alao	alao	PROPN
hassl-4518	377	13	,	,	PUNCT
hassl-4518	377	14	a.	a.	NOUN
hassl-4518	377	15	(	(	PUNCT
hassl-4518	377	16	2021	2021	NUM
hassl-4518	377	17	)	)	PUNCT
hassl-4518	377	18	.	.	PUNCT
hassl-4518	378	1	accounting	accounting	NOUN
hassl-4518	378	2	ethics	ethic	NOUN
hassl-4518	378	3	education	education	NOUN
hassl-4518	378	4	and	and	CCONJ
hassl-4518	378	5	the	the	DET
hassl-4518	378	6	ethical	ethical	ADJ
hassl-4518	378	7	awareness	awareness	NOUN
hassl-4518	378	8	of	of	ADP
hassl-4518	378	9	undergraduates	undergraduate	NOUN
hassl-4518	378	10	:	:	PUNCT
hassl-4518	378	11	an	an	DET
hassl-4518	378	12	experimental	experimental	ADJ
hassl-4518	378	13	study	study	NOUN
hassl-4518	378	14	.	.	PUNCT
hassl-4518	379	1	accounting	accounting	NOUN
hassl-4518	379	2	education	education	NOUN
hassl-4518	379	3	,	,	PUNCT
hassl-4518	379	4	30(3	30(3	NUM
hassl-4518	379	5	)	)	PUNCT
hassl-4518	379	6	,	,	PUNCT
hassl-4518	379	7	258	258	NUM
hassl-4518	379	8	-	-	SYM
hassl-4518	379	9	276	276	NUM
hassl-4518	379	10	.	.	PUNCT
hassl-4518	380	1	https://doi.org/10.1080/09639284.2021.1888135	https://doi.org/10.1080/09639284.2021.1888135	PROPN
hassl-4518	381	1	ozkul	ozkul	ADJ
hassl-4518	381	2	,	,	PUNCT
hassl-4518	381	3	f.	f.	PROPN
hassl-4518	381	4	,	,	PUNCT
hassl-4518	381	5	&	&	CCONJ
hassl-4518	381	6	pamukçu	pamukçu	PROPN
hassl-4518	381	7	,	,	PUNCT
hassl-4518	381	8	a.	a.	NOUN
hassl-4518	381	9	(	(	PUNCT
hassl-4518	381	10	2012	2012	NUM
hassl-4518	381	11	)	)	PUNCT
hassl-4518	381	12	.	.	PUNCT
hassl-4518	382	1	fraud	fraud	NOUN
hassl-4518	382	2	detection	detection	NOUN
hassl-4518	382	3	and	and	CCONJ
hassl-4518	382	4	forensic	forensic	ADJ
hassl-4518	382	5	accounting	accounting	NOUN
hassl-4518	382	6	.	.	PUNCT
hassl-4518	383	1	in	in	ADP
hassl-4518	383	2	s.	s.	PROPN
hassl-4518	383	3	gökgöz	gökgöz	PROPN
hassl-4518	383	4	(	(	PUNCT
hassl-4518	383	5	ed	ed	NOUN
hassl-4518	383	6	.	.	PUNCT
hassl-4518	383	7	)	)	PUNCT
hassl-4518	383	8	,	,	PUNCT
hassl-4518	383	9	emerging	emerge	VERB
hassl-4518	383	10	fraud	fraud	NOUN
hassl-4518	383	11	:	:	PUNCT
hassl-4518	383	12	fraud	fraud	NOUN
hassl-4518	383	13	cases	case	NOUN
hassl-4518	383	14	from	from	ADP
hassl-4518	383	15	emerging	emerge	VERB
hassl-4518	383	16	economies	economy	NOUN
hassl-4518	383	17	.	.	PUNCT
hassl-4518	384	1	in	in	ADP
hassl-4518	384	2	(	(	PUNCT
hassl-4518	384	3	pp	pp	ADJ
hassl-4518	384	4	.	.	PUNCT
hassl-4518	384	5	19–41	19–41	NUM
hassl-4518	384	6	)	)	PUNCT
hassl-4518	384	7	.	.	PUNCT
hassl-4518	385	1	berlin	berlin	PROPN
hassl-4518	385	2	,	,	PUNCT
hassl-4518	385	3	germany	germany	PROPN
hassl-4518	385	4	:	:	PUNCT
hassl-4518	385	5	springer	springer	NOUN
hassl-4518	385	6	-	-	PUNCT
hassl-4518	385	7	verlag	verlag	PROPN
hassl-4518	385	8	.	.	PUNCT
hassl-4518	386	1	paramole	paramole	PROPN
hassl-4518	386	2	,	,	PUNCT
hassl-4518	386	3	o.	o.	PROPN
hassl-4518	386	4	t.	t.	PROPN
hassl-4518	386	5	(	(	PUNCT
hassl-4518	386	6	2021	2021	NUM
hassl-4518	386	7	)	)	PUNCT
hassl-4518	386	8	.	.	PUNCT
hassl-4518	387	1	forensic	forensic	ADJ
hassl-4518	387	2	accounting	accounting	NOUN
hassl-4518	387	3	and	and	CCONJ
hassl-4518	387	4	ethical	ethical	ADJ
hassl-4518	387	5	practices	practice	NOUN
hassl-4518	387	6	:	:	PUNCT
hassl-4518	387	7	evidence	evidence	NOUN
hassl-4518	387	8	from	from	ADP
hassl-4518	387	9	nigerian	nigerian	ADJ
hassl-4518	387	10	corporate	corporate	ADJ
hassl-4518	387	11	organizations	organization	NOUN
hassl-4518	387	12	.	.	PUNCT
hassl-4518	388	1	journal	journal	NOUN
hassl-4518	388	2	of	of	ADP
hassl-4518	388	3	accounting	accounting	NOUN
hassl-4518	388	4	and	and	CCONJ
hassl-4518	388	5	taxation	taxation	NOUN
hassl-4518	388	6	,	,	PUNCT
hassl-4518	388	7	13(2	13(2	PROPN
hassl-4518	388	8	)	)	PUNCT
hassl-4518	388	9	,	,	PUNCT
hassl-4518	388	10	101–110	101–110	NUM
hassl-4518	388	11	.	.	PUNCT
hassl-4518	389	1	https://doi.org/10.1016/j.jeconc.2024.100065	https://doi.org/10.1016/j.jeconc.2024.100065	PROPN
hassl-4518	389	2	https://doi.org/10.1007/s43621-024-00431-y	https://doi.org/10.1007/s43621-024-00431-y	PROPN
hassl-4518	389	3	https://doi.org/10.1108/jfrc-02-2022-0015	https://doi.org/10.1108/jfrc-02-2022-0015	PROPN
hassl-4518	389	4	https://doi.org/10.1108/jfrc-02-2022-0015	https://doi.org/10.1108/jfrc-02-2022-0015	ADV
hassl-4518	389	5	https://doi.org/10.1108/jfc-11-2022-0287	https://doi.org/10.1108/jfc-11-2022-0287	PROPN
hassl-4518	389	6	https://doi.org/10.1080/09639284.2021.1888135	https://doi.org/10.1080/09639284.2021.1888135	NOUN
hassl-4518	389	7	humanities	humanity	NOUN
hassl-4518	389	8	and	and	CCONJ
hassl-4518	389	9	social	social	ADJ
hassl-4518	389	10	sciences	science	NOUN
hassl-4518	389	11	letters	letter	NOUN
hassl-4518	389	12	,	,	PUNCT
hassl-4518	389	13	2025	2025	NUM
hassl-4518	389	14	,	,	PUNCT
hassl-4518	389	15	13(4	13(4	NUM
hassl-4518	389	16	):	):	PUNCT
hassl-4518	389	17	1466	1466	NUM
hassl-4518	389	18	-	-	SYM
hassl-4518	389	19	1477	1477	NUM
hassl-4518	389	20	1477	1477	NUM
hassl-4518	389	21	©	©	PROPN
hassl-4518	389	22	2025	2025	NUM
hassl-4518	389	23	conscientia	conscientia	PROPN
hassl-4518	389	24	beam	beam	PROPN
hassl-4518	389	25	.	.	PUNCT
hassl-4518	390	1	all	all	DET
hassl-4518	390	2	rights	right	NOUN
hassl-4518	390	3	reserved	reserve	VERB
hassl-4518	390	4	.	.	PUNCT
hassl-4518	391	1	rezaee	rezaee	PROPN
hassl-4518	391	2	,	,	PUNCT
hassl-4518	391	3	z.	z.	PROPN
hassl-4518	391	4	,	,	PUNCT
hassl-4518	391	5	&	&	CCONJ
hassl-4518	391	6	burton	burton	PROPN
hassl-4518	391	7	,	,	PUNCT
hassl-4518	391	8	e.	e.	PROPN
hassl-4518	391	9	j.	j.	PROPN
hassl-4518	391	10	(	(	PUNCT
hassl-4518	391	11	1997	1997	NUM
hassl-4518	391	12	)	)	PUNCT
hassl-4518	391	13	.	.	PUNCT
hassl-4518	392	1	forensic	forensic	ADJ
hassl-4518	392	2	accounting	accounting	NOUN
hassl-4518	392	3	education	education	NOUN
hassl-4518	392	4	:	:	PUNCT
hassl-4518	392	5	insights	insight	NOUN
hassl-4518	392	6	from	from	ADP
hassl-4518	392	7	academicians	academician	NOUN
hassl-4518	392	8	and	and	CCONJ
hassl-4518	392	9	certified	certified	ADJ
hassl-4518	392	10	fraud	fraud	NOUN
hassl-4518	392	11	examiner	examiner	NOUN
hassl-4518	392	12	practitioners	practitioner	NOUN
hassl-4518	392	13	.	.	PUNCT
hassl-4518	393	1	managerial	managerial	ADJ
hassl-4518	393	2	auditing	auditing	NOUN
hassl-4518	393	3	journal	journal	NOUN
hassl-4518	393	4	,	,	PUNCT
hassl-4518	393	5	12(9	12(9	NUM
hassl-4518	393	6	)	)	PUNCT
hassl-4518	393	7	,	,	PUNCT
hassl-4518	393	8	479	479	NUM
hassl-4518	393	9	-	-	SYM
hassl-4518	393	10	489	489	NUM
hassl-4518	393	11	.	.	PUNCT
hassl-4518	394	1	https://doi.org/10.1108/02686909710185206	https://doi.org/10.1108/02686909710185206	PROPN
hassl-4518	394	2	rosnidah	rosnidah	PROPN
hassl-4518	394	3	,	,	PUNCT
hassl-4518	394	4	i.	i.	NOUN
hassl-4518	394	5	,	,	PUNCT
hassl-4518	394	6	siregar	siregar	NOUN
hassl-4518	394	7	,	,	PUNCT
hassl-4518	394	8	h.	h.	PROPN
hassl-4518	394	9	s.	s.	PROPN
hassl-4518	394	10	,	,	PUNCT
hassl-4518	394	11	wibowo	wibowo	PROPN
hassl-4518	394	12	,	,	PUNCT
hassl-4518	394	13	m.	m.	NOUN
hassl-4518	394	14	g.	g.	PROPN
hassl-4518	394	15	,	,	PUNCT
hassl-4518	394	16	&	&	CCONJ
hassl-4518	394	17	riyadi	riyadi	PROPN
hassl-4518	394	18	,	,	PUNCT
hassl-4518	394	19	s.	s.	PROPN
hassl-4518	394	20	(	(	PUNCT
hassl-4518	394	21	2022	2022	NUM
hassl-4518	394	22	)	)	PUNCT
hassl-4518	394	23	.	.	PUNCT
hassl-4518	395	1	big	big	ADJ
hassl-4518	395	2	data	datum	NOUN
hassl-4518	395	3	analytics	analytic	NOUN
hassl-4518	395	4	in	in	ADP
hassl-4518	395	5	forensic	forensic	ADJ
hassl-4518	395	6	accounting	accounting	NOUN
hassl-4518	395	7	for	for	ADP
hassl-4518	395	8	fraud	fraud	NOUN
hassl-4518	395	9	detection	detection	NOUN
hassl-4518	395	10	:	:	PUNCT
hassl-4518	395	11	an	an	DET
hassl-4518	395	12	indonesian	indonesian	ADJ
hassl-4518	395	13	perspective	perspective	NOUN
hassl-4518	395	14	.	.	PUNCT
hassl-4518	396	1	international	international	ADJ
hassl-4518	396	2	journal	journal	PROPN
hassl-4518	396	3	of	of	ADP
hassl-4518	396	4	data	datum	NOUN
hassl-4518	396	5	and	and	CCONJ
hassl-4518	396	6	network	network	NOUN
hassl-4518	396	7	science	science	NOUN
hassl-4518	396	8	,	,	PUNCT
hassl-4518	396	9	6(3	6(3	NUM
hassl-4518	396	10	)	)	PUNCT
hassl-4518	396	11	,	,	PUNCT
hassl-4518	396	12	647–656	647–656	NUM
hassl-4518	396	13	.	.	PUNCT
hassl-4518	397	1	rozmita	rozmita	PROPN
hassl-4518	397	2	,	,	PUNCT
hassl-4518	397	3	d.	d.	PROPN
hassl-4518	397	4	y.	y.	PROPN
hassl-4518	397	5	,	,	PUNCT
hassl-4518	397	6	&	&	CCONJ
hassl-4518	397	7	ariandi	ariandi	PROPN
hassl-4518	397	8	,	,	PUNCT
hassl-4518	397	9	i.	i.	PROPN
hassl-4518	397	10	(	(	PUNCT
hassl-4518	397	11	2017	2017	NUM
hassl-4518	397	12	)	)	PUNCT
hassl-4518	397	13	.	.	PUNCT
hassl-4518	398	1	the	the	DET
hassl-4518	398	2	effect	effect	NOUN
hassl-4518	398	3	of	of	ADP
hassl-4518	398	4	internal	internal	ADJ
hassl-4518	398	5	control	control	NOUN
hassl-4518	398	6	and	and	CCONJ
hassl-4518	398	7	anti	anti	ADJ
hassl-4518	398	8	-	-	ADJ
hassl-4518	398	9	fraud	fraud	ADJ
hassl-4518	398	10	awareness	awareness	NOUN
hassl-4518	398	11	on	on	ADP
hassl-4518	398	12	fraud	fraud	NOUN
hassl-4518	398	13	prevention	prevention	NOUN
hassl-4518	398	14	:	:	PUNCT
hassl-4518	398	15	a	a	DET
hassl-4518	398	16	survey	survey	NOUN
hassl-4518	398	17	of	of	ADP
hassl-4518	398	18	intergovernmental	intergovernmental	ADJ
hassl-4518	398	19	organizations	organization	NOUN
hassl-4518	398	20	.	.	PUNCT
hassl-4518	399	1	journal	journal	PROPN
hassl-4518	399	2	of	of	ADP
hassl-4518	399	3	economics	economic	NOUN
hassl-4518	399	4	,	,	PUNCT
hassl-4518	399	5	business	business	NOUN
hassl-4518	399	6	,	,	PUNCT
hassl-4518	399	7	and	and	CCONJ
hassl-4518	399	8	accountancy	accountancy	PROPN
hassl-4518	399	9	ventura	ventura	PROPN
hassl-4518	399	10	,	,	PUNCT
hassl-4518	399	11	20(1	20(1	NUM
hassl-4518	399	12	)	)	PUNCT
hassl-4518	399	13	,	,	PUNCT
hassl-4518	399	14	113–124	113–124	NUM
hassl-4518	399	15	.	.	PUNCT
hassl-4518	400	1	shakeel	shakeel	PROPN
hassl-4518	400	2	,	,	PUNCT
hassl-4518	400	3	p.	p.	NOUN
hassl-4518	400	4	m.	m.	NOUN
hassl-4518	400	5	,	,	PUNCT
hassl-4518	400	6	baskar	baskar	NOUN
hassl-4518	400	7	,	,	PUNCT
hassl-4518	400	8	s.	s.	PROPN
hassl-4518	400	9	,	,	PUNCT
hassl-4518	400	10	fouad	fouad	PROPN
hassl-4518	400	11	,	,	PUNCT
hassl-4518	400	12	h.	h.	PROPN
hassl-4518	400	13	,	,	PUNCT
hassl-4518	400	14	manogaran	manogaran	ADJ
hassl-4518	400	15	,	,	PUNCT
hassl-4518	400	16	g.	g.	PROPN
hassl-4518	400	17	,	,	PUNCT
hassl-4518	400	18	saravanan	saravanan	PROPN
hassl-4518	400	19	,	,	PUNCT
hassl-4518	400	20	v.	v.	PROPN
hassl-4518	400	21	,	,	PUNCT
hassl-4518	400	22	&	&	CCONJ
hassl-4518	400	23	montenegro	montenegro	PROPN
hassl-4518	400	24	-	-	PUNCT
hassl-4518	400	25	marin	marin	NOUN
hassl-4518	400	26	,	,	PUNCT
hassl-4518	400	27	c.	c.	PROPN
hassl-4518	400	28	e.	e.	PROPN
hassl-4518	400	29	(	(	PUNCT
hassl-4518	400	30	2021	2021	NUM
hassl-4518	400	31	)	)	PUNCT
hassl-4518	400	32	.	.	PUNCT
hassl-4518	401	1	internet	internet	NOUN
hassl-4518	401	2	of	of	ADP
hassl-4518	401	3	things	thing	NOUN
hassl-4518	401	4	forensic	forensic	ADJ
hassl-4518	401	5	data	datum	NOUN
hassl-4518	401	6	analysis	analysis	NOUN
hassl-4518	401	7	using	use	VERB
hassl-4518	401	8	machine	machine	NOUN
hassl-4518	401	9	learning	learn	VERB
hassl-4518	401	10	to	to	PART
hassl-4518	401	11	identify	identify	VERB
hassl-4518	401	12	roots	root	NOUN
hassl-4518	401	13	of	of	ADP
hassl-4518	401	14	data	datum	NOUN
hassl-4518	401	15	scavenging	scavenging	NOUN
hassl-4518	401	16	.	.	PUNCT
hassl-4518	402	1	future	future	ADJ
hassl-4518	402	2	generation	generation	NOUN
hassl-4518	402	3	computer	computer	NOUN
hassl-4518	402	4	systems	system	NOUN
hassl-4518	402	5	,	,	PUNCT
hassl-4518	402	6	115	115	NUM
hassl-4518	402	7	,	,	PUNCT
hassl-4518	402	8	756768	756768	NUM
hassl-4518	402	9	.	.	PUNCT
hassl-4518	403	1	https://doi.org/10.1016/j.future.2020.10.001	https://doi.org/10.1016/j.future.2020.10.001	NOUN
hassl-4518	403	2	sikka	sikka	NOUN
hassl-4518	403	3	,	,	PUNCT
hassl-4518	403	4	p.	p.	NOUN
hassl-4518	403	5	,	,	PUNCT
hassl-4518	403	6	&	&	CCONJ
hassl-4518	403	7	lehman	lehman	PROPN
hassl-4518	403	8	,	,	PUNCT
hassl-4518	403	9	c.	c.	PROPN
hassl-4518	403	10	(	(	PUNCT
hassl-4518	403	11	2015	2015	NUM
hassl-4518	403	12	)	)	PUNCT
hassl-4518	403	13	.	.	PUNCT
hassl-4518	404	1	forensic	forensic	ADJ
hassl-4518	404	2	accounting	accounting	NOUN
hassl-4518	404	3	and	and	CCONJ
hassl-4518	404	4	the	the	DET
hassl-4518	404	5	pursuit	pursuit	NOUN
hassl-4518	404	6	of	of	ADP
hassl-4518	404	7	economic	economic	ADJ
hassl-4518	404	8	justice	justice	NOUN
hassl-4518	404	9	:	:	PUNCT
hassl-4518	404	10	ethical	ethical	ADJ
hassl-4518	404	11	challenges	challenge	NOUN
hassl-4518	404	12	and	and	CCONJ
hassl-4518	404	13	opportunities	opportunity	NOUN
hassl-4518	404	14	.	.	PUNCT
hassl-4518	405	1	journal	journal	NOUN
hassl-4518	405	2	of	of	ADP
hassl-4518	405	3	business	business	NOUN
hassl-4518	405	4	ethics	ethic	NOUN
hassl-4518	405	5	,	,	PUNCT
hassl-4518	405	6	130(3	130(3	NUM
hassl-4518	405	7	)	)	PUNCT
hassl-4518	405	8	,	,	PUNCT
hassl-4518	405	9	649–662	649–662	NUM
hassl-4518	405	10	.	.	PUNCT
hassl-4518	405	11	singleton	singleton	PROPN
hassl-4518	405	12	,	,	PUNCT
hassl-4518	405	13	t.	t.	PROPN
hassl-4518	405	14	w.	w.	PROPN
hassl-4518	405	15	,	,	PUNCT
hassl-4518	405	16	&	&	CCONJ
hassl-4518	405	17	singleton	singleton	PROPN
hassl-4518	405	18	,	,	PUNCT
hassl-4518	405	19	a.	a.	PROPN
hassl-4518	405	20	j.	j.	PROPN
hassl-4518	405	21	(	(	PUNCT
hassl-4518	405	22	2010	2010	NUM
hassl-4518	405	23	)	)	PUNCT
hassl-4518	405	24	.	.	PUNCT
hassl-4518	406	1	fraud	fraud	NOUN
hassl-4518	406	2	auditing	auditing	NOUN
hassl-4518	406	3	and	and	CCONJ
hassl-4518	406	4	forensic	forensic	ADJ
hassl-4518	406	5	accounting	accounting	NOUN
hassl-4518	406	6	(	(	PUNCT
hassl-4518	406	7	4th	4th	ADJ
hassl-4518	406	8	ed	ed	NOUN
hassl-4518	406	9	.	.	PUNCT
hassl-4518	406	10	)	)	PUNCT
hassl-4518	406	11	.	.	PUNCT
hassl-4518	407	1	hoboken	hoboken	PROPN
hassl-4518	407	2	,	,	PUNCT
hassl-4518	407	3	nj	nj	PROPN
hassl-4518	407	4	:	:	PUNCT
hassl-4518	407	5	john	john	PROPN
hassl-4518	407	6	wiley	wiley	PROPN
hassl-4518	407	7	&	&	CCONJ
hassl-4518	407	8	sons	son	NOUN
hassl-4518	407	9	.	.	PUNCT
hassl-4518	408	1	subedi	subedi	PROPN
hassl-4518	408	2	,	,	PUNCT
hassl-4518	408	3	p.	p.	NOUN
hassl-4518	408	4	,	,	PUNCT
hassl-4518	408	5	&	&	CCONJ
hassl-4518	408	6	neupane	neupane	PROPN
hassl-4518	408	7	,	,	PUNCT
hassl-4518	408	8	s.	s.	PROPN
hassl-4518	408	9	(	(	PUNCT
hassl-4518	408	10	2024	2024	NUM
hassl-4518	408	11	)	)	PUNCT
hassl-4518	408	12	.	.	PUNCT
hassl-4518	409	1	forensic	forensic	ADJ
hassl-4518	409	2	accounting	accounting	NOUN
hassl-4518	409	3	practices	practice	NOUN
hassl-4518	409	4	and	and	CCONJ
hassl-4518	409	5	fraud	fraud	NOUN
hassl-4518	409	6	detection	detection	NOUN
hassl-4518	409	7	:	:	PUNCT
hassl-4518	409	8	insights	insight	NOUN
hassl-4518	409	9	from	from	ADP
hassl-4518	409	10	the	the	DET
hassl-4518	409	11	nepali	nepali	ADJ
hassl-4518	409	12	banking	banking	NOUN
hassl-4518	409	13	sector	sector	NOUN
hassl-4518	409	14	.	.	PUNCT
hassl-4518	410	1	nprc	nprc	PROPN
hassl-4518	410	2	journal	journal	PROPN
hassl-4518	410	3	of	of	ADP
hassl-4518	410	4	multidisciplinary	multidisciplinary	ADJ
hassl-4518	410	5	research	research	NOUN
hassl-4518	410	6	,	,	PUNCT
hassl-4518	410	7	1(9	1(9	NUM
hassl-4518	410	8	)	)	PUNCT
hassl-4518	410	9	,	,	PUNCT
hassl-4518	410	10	135–146	135–146	NUM
hassl-4518	410	11	.	.	PUNCT
hassl-4518	411	1	https://doi.org/10.3126/nprcjmr.v1i9.74170	https://doi.org/10.3126/nprcjmr.v1i9.74170	X
hassl-4518	411	2	tang	tang	PROPN
hassl-4518	411	3	,	,	PUNCT
hassl-4518	411	4	q.	q.	PROPN
hassl-4518	411	5	,	,	PUNCT
hassl-4518	411	6	&	&	CCONJ
hassl-4518	411	7	ziv	ziv	PROPN
hassl-4518	411	8	,	,	PUNCT
hassl-4518	411	9	m.	m.	NOUN
hassl-4518	411	10	(	(	PUNCT
hassl-4518	411	11	2019	2019	NUM
hassl-4518	411	12	)	)	PUNCT
hassl-4518	411	13	.	.	PUNCT
hassl-4518	412	1	data	datum	NOUN
hassl-4518	412	2	analytics	analytic	NOUN
hassl-4518	412	3	in	in	ADP
hassl-4518	412	4	litigation	litigation	NOUN
hassl-4518	412	5	support	support	NOUN
hassl-4518	412	6	:	:	PUNCT
hassl-4518	412	7	enhancing	enhance	VERB
hassl-4518	412	8	fraud	fraud	NOUN
hassl-4518	412	9	detection	detection	NOUN
hassl-4518	412	10	.	.	PUNCT
hassl-4518	413	1	journal	journal	NOUN
hassl-4518	413	2	of	of	ADP
hassl-4518	413	3	forensic	forensic	ADJ
hassl-4518	413	4	sciences	science	NOUN
hassl-4518	413	5	,	,	PUNCT
hassl-4518	413	6	64(4	64(4	NOUN
hassl-4518	413	7	)	)	PUNCT
hassl-4518	413	8	,	,	PUNCT
hassl-4518	413	9	1052	1052	NUM
hassl-4518	413	10	–	–	PUNCT
hassl-4518	413	11	1065	1065	NUM
hassl-4518	413	12	.	.	PUNCT
hassl-4518	414	1	tuanakotta	tuanakotta	NOUN
hassl-4518	414	2	,	,	PUNCT
hassl-4518	414	3	t.	t.	NOUN
hassl-4518	414	4	m.	m.	NOUN
hassl-4518	414	5	(	(	PUNCT
hassl-4518	414	6	2012	2012	NUM
hassl-4518	414	7	)	)	PUNCT
hassl-4518	414	8	.	.	PUNCT
hassl-4518	415	1	forensic	forensic	ADJ
hassl-4518	415	2	accounting	accounting	NOUN
hassl-4518	415	3	and	and	CCONJ
hassl-4518	415	4	investigative	investigative	ADJ
hassl-4518	415	5	audit	audit	NOUN
hassl-4518	415	6	.	.	PUNCT
hassl-4518	416	1	jakarta	jakarta	PROPN
hassl-4518	416	2	,	,	PUNCT
hassl-4518	416	3	indonesia	indonesia	PROPN
hassl-4518	416	4	:	:	PUNCT
hassl-4518	416	5	salemba	salemba	NOUN
hassl-4518	416	6	empat	empat	PROPN
hassl-4518	416	7	.	.	PUNCT
hassl-4518	416	8	walakumbura	walakumbura	NOUN
hassl-4518	416	9	,	,	PUNCT
hassl-4518	416	10	l.	l.	PROPN
hassl-4518	416	11	,	,	PUNCT
hassl-4518	416	12	&	&	CCONJ
hassl-4518	416	13	dharmarathna	dharmarathna	PROPN
hassl-4518	416	14	,	,	PUNCT
hassl-4518	416	15	d.	d.	PROPN
hassl-4518	416	16	g.	g.	PROPN
hassl-4518	416	17	(	(	PUNCT
hassl-4518	416	18	2022	2022	NUM
hassl-4518	416	19	)	)	PUNCT
hassl-4518	416	20	.	.	PUNCT
hassl-4518	417	1	impact	impact	NOUN
hassl-4518	417	2	of	of	ADP
hassl-4518	417	3	forensic	forensic	ADJ
hassl-4518	417	4	accounting	accounting	NOUN
hassl-4518	417	5	knowledge	knowledge	NOUN
hassl-4518	417	6	on	on	ADP
hassl-4518	417	7	fraud	fraud	NOUN
hassl-4518	417	8	detection	detection	NOUN
hassl-4518	417	9	:	:	PUNCT
hassl-4518	417	10	with	with	ADP
hassl-4518	417	11	special	special	ADJ
hassl-4518	417	12	reference	reference	NOUN
hassl-4518	417	13	to	to	ADP
hassl-4518	417	14	the	the	DET
hassl-4518	417	15	sri	sri	ADJ
hassl-4518	417	16	lankan	lankan	PROPN
hassl-4518	417	17	context	context	PROPN
hassl-4518	417	18	.	.	PUNCT
hassl-4518	418	1	journal	journal	PROPN
hassl-4518	418	2	of	of	ADP
hassl-4518	418	3	accountancy	accountancy	NOUN
hassl-4518	418	4	and	and	CCONJ
hassl-4518	418	5	finance	finance	NOUN
hassl-4518	418	6	,	,	PUNCT
hassl-4518	418	7	9(1	9(1	NUM
hassl-4518	418	8	)	)	PUNCT
hassl-4518	418	9	,	,	PUNCT
hassl-4518	418	10	1–21	1–21	PROPN
hassl-4518	418	11	.	.	PUNCT
hassl-4518	419	1	https://doi.org/10.57075/jaf912201	https://doi.org/10.57075/jaf912201	VERB
hassl-4518	419	2	wolfe	wolfe	PROPN
hassl-4518	419	3	,	,	PUNCT
hassl-4518	419	4	d.	d.	PROPN
hassl-4518	419	5	t.	t.	PROPN
hassl-4518	419	6	,	,	PUNCT
hassl-4518	419	7	&	&	CCONJ
hassl-4518	419	8	hermanson	hermanson	PROPN
hassl-4518	419	9	,	,	PUNCT
hassl-4518	419	10	d.	d.	PROPN
hassl-4518	419	11	r.	r.	PROPN
hassl-4518	419	12	(	(	PUNCT
hassl-4518	419	13	2004	2004	NUM
hassl-4518	419	14	)	)	PUNCT
hassl-4518	419	15	.	.	PUNCT
hassl-4518	420	1	the	the	DET
hassl-4518	420	2	fraud	fraud	NOUN
hassl-4518	420	3	diamond	diamond	NOUN
hassl-4518	420	4	:	:	PUNCT
hassl-4518	420	5	considering	consider	VERB
hassl-4518	420	6	the	the	DET
hassl-4518	420	7	four	four	NUM
hassl-4518	420	8	elements	element	NOUN
hassl-4518	420	9	of	of	ADP
hassl-4518	420	10	fraud	fraud	NOUN
hassl-4518	420	11	.	.	PUNCT
hassl-4518	421	1	the	the	DET
hassl-4518	421	2	cpa	cpa	PROPN
hassl-4518	421	3	journal	journal	NOUN
hassl-4518	421	4	,	,	PUNCT
hassl-4518	421	5	74(12	74(12	NUM
hassl-4518	421	6	)	)	PUNCT
hassl-4518	421	7	,	,	PUNCT
hassl-4518	421	8	38–42	38–42	NUM
hassl-4518	421	9	.	.	PUNCT
hassl-4518	421	10	wooldridge	wooldridge	PROPN
hassl-4518	421	11	,	,	PUNCT
hassl-4518	421	12	j.	j.	PROPN
hassl-4518	421	13	m.	m.	PROPN
hassl-4518	421	14	(	(	PUNCT
hassl-4518	421	15	2011	2011	NUM
hassl-4518	421	16	)	)	PUNCT
hassl-4518	421	17	.	.	PUNCT
hassl-4518	422	1	fractional	fractional	ADJ
hassl-4518	422	2	response	response	NOUN
hassl-4518	422	3	models	model	NOUN
hassl-4518	422	4	with	with	ADP
hassl-4518	422	5	endogenous	endogenous	ADJ
hassl-4518	422	6	explanatory	explanatory	ADJ
hassl-4518	422	7	variables	variable	NOUN
hassl-4518	422	8	and	and	CCONJ
hassl-4518	422	9	heterogeneity	heterogeneity	NOUN
hassl-4518	422	10	.	.	PUNCT
hassl-4518	423	1	paper	paper	NOUN
hassl-4518	423	2	presented	present	VERB
hassl-4518	423	3	at	at	ADP
hassl-4518	423	4	the	the	DET
hassl-4518	423	5	11th	11th	ADJ
hassl-4518	423	6	annual	annual	ADJ
hassl-4518	423	7	stata	stata	NOUN
hassl-4518	423	8	users	user	NOUN
hassl-4518	423	9	group	group	PROPN
hassl-4518	423	10	meeting	meeting	NOUN
hassl-4518	423	11	,	,	PUNCT
hassl-4518	423	12	chicago	chicago	PROPN
hassl-4518	423	13	,	,	PUNCT
hassl-4518	423	14	il	il	PROPN
hassl-4518	423	15	.	.	PROPN
hassl-4518	423	16	stata	stata	PROPN
hassl-4518	423	17	users	user	NOUN
hassl-4518	423	18	group	group	PROPN
hassl-4518	423	19	.	.	PUNCT
hassl-4518	424	1	zhou	zhou	PROPN
hassl-4518	424	2	,	,	PUNCT
hassl-4518	424	3	w.	w.	PROPN
hassl-4518	424	4	,	,	PUNCT
hassl-4518	424	5	&	&	CCONJ
hassl-4518	424	6	li	li	PROPN
hassl-4518	424	7	,	,	PUNCT
hassl-4518	424	8	g.	g.	PROPN
hassl-4518	424	9	(	(	PUNCT
hassl-4518	424	10	2020	2020	NUM
hassl-4518	424	11	)	)	PUNCT
hassl-4518	424	12	.	.	PUNCT
hassl-4518	425	1	forensic	forensic	ADJ
hassl-4518	425	2	accounting	accounting	NOUN
hassl-4518	425	3	education	education	PROPN
hassl-4518	425	4	and	and	CCONJ
hassl-4518	425	5	fraud	fraud	NOUN
hassl-4518	425	6	detection	detection	NOUN
hassl-4518	425	7	.	.	PUNCT
hassl-4518	426	1	open	open	ADJ
hassl-4518	426	2	journal	journal	PROPN
hassl-4518	426	3	of	of	ADP
hassl-4518	426	4	accounting	accounting	NOUN
hassl-4518	426	5	,	,	PUNCT
hassl-4518	426	6	9(2	9(2	NUM
hassl-4518	426	7	)	)	PUNCT
hassl-4518	426	8	,	,	PUNCT
hassl-4518	427	1	19–30	19–30	NUM
hassl-4518	427	2	.	.	PUNCT
hassl-4518	427	3	views	view	NOUN
hassl-4518	427	4	and	and	CCONJ
hassl-4518	427	5	opinions	opinion	NOUN
hassl-4518	427	6	expressed	express	VERB
hassl-4518	427	7	in	in	ADP
hassl-4518	427	8	this	this	DET
hassl-4518	427	9	article	article	NOUN
hassl-4518	427	10	are	be	AUX
hassl-4518	427	11	the	the	DET
hassl-4518	427	12	views	view	NOUN
hassl-4518	427	13	and	and	CCONJ
hassl-4518	427	14	opinions	opinion	NOUN
hassl-4518	427	15	of	of	ADP
hassl-4518	427	16	the	the	DET
hassl-4518	427	17	author(s	author(s	NOUN
hassl-4518	427	18	)	)	PUNCT
hassl-4518	427	19	,	,	PUNCT
hassl-4518	427	20	humanities	humanity	NOUN
hassl-4518	427	21	and	and	CCONJ
hassl-4518	427	22	social	social	ADJ
hassl-4518	427	23	sciences	science	NOUN
hassl-4518	427	24	letters	letter	NOUN
hassl-4518	427	25	shall	shall	AUX
hassl-4518	427	26	not	not	PART
hassl-4518	427	27	be	be	AUX
hassl-4518	427	28	responsible	responsible	ADJ
hassl-4518	427	29	or	or	CCONJ
hassl-4518	427	30	answerable	answerable	ADJ
hassl-4518	427	31	for	for	ADP
hassl-4518	427	32	any	any	DET
hassl-4518	427	33	loss	loss	NOUN
hassl-4518	427	34	,	,	PUNCT
hassl-4518	427	35	damage	damage	NOUN
hassl-4518	427	36	or	or	CCONJ
hassl-4518	427	37	liability	liability	NOUN
hassl-4518	427	38	etc	etc	X
hassl-4518	427	39	.	.	X
hassl-4518	428	1	caused	cause	VERB
hassl-4518	428	2	in	in	ADP
hassl-4518	428	3	relation	relation	NOUN
hassl-4518	428	4	to	to	PART
hassl-4518	428	5	/	/	PUNCT
hassl-4518	428	6	arising	arise	VERB
hassl-4518	428	7	out	out	ADP
hassl-4518	428	8	of	of	ADP
hassl-4518	428	9	the	the	DET
hassl-4518	428	10	use	use	NOUN
hassl-4518	428	11	of	of	ADP
hassl-4518	428	12	the	the	DET
hassl-4518	428	13	content	content	NOUN
hassl-4518	428	14	.	.	PUNCT
hassl-4518	429	1	https://doi.org/10.1108/02686909710185206	https://doi.org/10.1108/02686909710185206	PRON
hassl-4518	430	1	https://doi.org/10.1016/j.future.2020.10.001	https://doi.org/10.1016/j.future.2020.10.001	NOUN
hassl-4518	430	2	https://doi.org/10.3126/nprcjmr.v1i9.74170	https://doi.org/10.3126/nprcjmr.v1i9.74170	NOUN
hassl-4518	430	3	https://doi.org/10.57075/jaf912201	https://doi.org/10.57075/jaf912201	VERB