id	sid	eid	entity	type
ijtc-59	1	1	the illomata international journal of management	ORG
ijtc-59	1	2	tax & accounting p-issn	ORG
ijtc-59	1	3	2714-9838	CARDINAL
ijtc-59	1	4	2714	CARDINAL
ijtc-59	1	5	1	CARDINAL
ijtc-59	1	6	2	CARDINAL
ijtc-59	2	1	74-88	DATE
ijtc-59	2	2	74	CARDINAL
ijtc-59	2	3	ilomata international journal of tax & accounting	ORG
ijtc-59	2	4	1	CARDINAL
ijtc-59	2	5	2	CARDINAL
ijtc-59	2	6	march 2020	DATE
ijtc-59	2	7	yeni	ORG
ijtc-59	2	8	sari1	LAW
ijtc-59	2	9	ari kuncoro	PERSON
ijtc-59	2	10	widagdo2	ORG
ijtc-59	2	11	evy gantyowati3	ORG
ijtc-59	2	12	harapan bersama tegal central java	ORG
ijtc-59	2	13	indonesia	GPE
ijtc-59	2	14	23sebelas	CARDINAL
ijtc-59	2	15	maret	ORG
ijtc-59	2	16	indonesia	GPE
ijtc-59	2	17	jan 11th 2020	DATE
ijtc-59	2	18	feb 8th 2020	DATE
ijtc-59	2	19	march 2020	DATE
ijtc-59	8	1	millions	CARDINAL
ijtc-59	8	2	dorris	PERSON
ijtc-59	8	3	2018	DATE
ijtc-59	9	1	2011	DATE
ijtc-59	9	2	brody, 2012	PERSON
ijtc-59	10	1	2011	DATE
ijtc-59	11	1	western europe	LOC
ijtc-59	11	2	around $ 200,000	MONEY
ijtc-59	11	3	south asia	LOC
ijtc-59	11	4	around $ 100,000	MONEY
ijtc-59	11	5	eastern europe	LOC
ijtc-59	11	6	central asia	LOC
ijtc-59	11	7	4150,000	CARDINAL
ijtc-59	11	8	latin america	LOC
ijtc-59	11	9	193,000	MONEY
ijtc-59	11	10	the middle east	LOC
ijtc-59	11	11	north africa	GPE
ijtc-59	11	12	around $ 200,000	MONEY
ijtc-59	11	13	canada	GPE
ijtc-59	11	14	around $ 200,000	MONEY
ijtc-59	11	15	2018	DATE
ijtc-59	12	1	dorris	PERSON
ijtc-59	12	2	2018	DATE
ijtc-59	13	1	indonesia	GPE
ijtc-59	14	1	18	CARDINAL
ijtc-59	14	2	indonesia	GPE
ijtc-59	14	3	only 17 months	DATE
ijtc-59	14	4	gabrillin	ORG
ijtc-59	14	5	2018	DATE
ijtc-59	15	1	2014	DATE
ijtc-59	15	2	2017	DATE
ijtc-59	15	3	313	CARDINAL
ijtc-59	15	4	kuswandi	ORG
ijtc-59	15	5	2017	DATE
ijtc-59	17	1	75	CARDINAL
ijtc-59	17	2	ilomata international journal of tax & accounting vol	ORG
ijtc-59	18	1	1	CARDINAL
ijtc-59	19	1	2	CARDINAL
ijtc-59	19	2	march 2020	DATE
ijtc-59	21	1	heriningsih	NORP
ijtc-59	21	2	2013	DATE
ijtc-59	21	3	2015	DATE
ijtc-59	21	4	yuliyana&setyaningrum	ORG
ijtc-59	21	5	2016	DATE
ijtc-59	22	1	kelvin & arnold	ORG
ijtc-59	22	2	2015	DATE
ijtc-59	22	3	anuar et al.	PERSON
ijtc-59	22	4	2014	DATE
ijtc-59	22	5	bonner	ORG
ijtc-59	22	6	palmrose, & young	ORG
ijtc-59	22	7	1998	DATE
ijtc-59	23	1	indonesia	GPE
ijtc-59	23	2	2015	DATE
ijtc-59	24	1	2013	DATE
ijtc-59	24	2	2011	DATE
ijtc-59	24	3	yue	PERSON
ijtc-59	24	4	wu	PERSON
ijtc-59	24	5	2009	DATE
ijtc-59	24	6	kaminski	PERSON
ijtc-59	24	7	wetzel, & guan	ORG
ijtc-59	24	8	2004	DATE
ijtc-59	25	1	fleming	ORG
ijtc-59	25	2	kranacher, & riley	ORG
ijtc-59	25	3	2012	DATE
ijtc-59	28	1	one	CARDINAL
ijtc-59	28	2	abbasi et al.	PERSON
ijtc-59	28	3	2018	DATE
ijtc-59	28	4	2015	DATE
ijtc-59	29	1	2015	DATE
ijtc-59	30	1	kanapickiene&grundiene	NORP
ijtc-59	30	2	2015	DATE
ijtc-59	31	1	2017	DATE
ijtc-59	32	1	2019	DATE
ijtc-59	38	1	2000	DATE
ijtc-59	40	1	gantyowati	ORG
ijtc-59	40	2	76	CARDINAL
ijtc-59	40	3	ilomata international journal of tax & accounting vol	ORG
ijtc-59	41	1	1	CARDINAL
ijtc-59	42	1	2	CARDINAL
ijtc-59	43	1	sciencedirect	ORG
ijtc-59	43	2	wiley	ORG
ijtc-59	44	1	dorminey et al.	PERSON
ijtc-59	44	2	2012	DATE
ijtc-59	44	3	choudrie&dwivedi	GPE
ijtc-59	44	4	2005	DATE
ijtc-59	45	1	2014	DATE
ijtc-59	47	1	1992	DATE
ijtc-59	48	1	two	CARDINAL
ijtc-59	49	1	choudrie&dwivedi	GPE
ijtc-59	49	2	2005	DATE
ijtc-59	50	1	year	DATE
ijtc-59	50	2	gantyowati	ORG
ijtc-59	50	3	77	CARDINAL
ijtc-59	50	4	ilomata international journal of tax & accounting vol	ORG
ijtc-59	51	1	1	CARDINAL
ijtc-59	52	1	2	CARDINAL
ijtc-59	52	2	march 2020	DATE
ijtc-59	52	3	several months	DATE
ijtc-59	52	4	2018	DATE
ijtc-59	53	1	procedia economics	ORG
ijtc-59	53	2	business ethics journal	ORG
ijtc-59	53	3	american accounting association	ORG
ijtc-59	53	4	indonesia	GPE
ijtc-59	53	5	diponegoro journal of accounting	ORG
ijtc-59	53	6	multiparadigm accounting journal	ORG
ijtc-59	53	7	rinjani scientific journal	ORG
ijtc-59	53	8	journal of civilization accounting	ORG
ijtc-59	54	1	127	CARDINAL
ijtc-59	54	2	2000	DATE
ijtc-59	54	3	2018	DATE
ijtc-59	56	1	100	CARDINAL
ijtc-59	57	1	127	CARDINAL
ijtc-59	57	2	27	CARDINAL
ijtc-59	57	3	100	CARDINAL
ijtc-59	57	4	78	CARDINAL
ijtc-59	57	5	ilomata international journal of tax & accounting vol	ORG
ijtc-59	58	1	1	CARDINAL
ijtc-59	59	1	2	CARDINAL
ijtc-59	59	2	2020	DATE
ijtc-59	59	3	1	CARDINAL
ijtc-59	59	4	secondary	ORDINAL
ijtc-59	59	5	2019	DATE
ijtc-59	59	6	sriwijaya	GPE
ijtc-59	59	7	journal of accounting research	ORG
ijtc-59	59	8	islamic	NORP
ijtc-59	60	1	journal of business ethics	ORG
ijtc-59	60	2	west university of timisoara	ORG
ijtc-59	61	1	lampung	GPE
ijtc-59	62	1	procedia economics	ORG
ijtc-59	62	2	pacific asia	LOC
ijtc-59	63	1	1	CARDINAL
ijtc-59	63	2	year 50	DATE
ijtc-59	63	3	14	CARDINAL
ijtc-59	63	4	60	CARDINAL
ijtc-59	63	5	gantyowati	ORG
ijtc-59	63	6	79	CARDINAL
ijtc-59	63	7	ilomata international journal of tax & accounting vol	ORG
ijtc-59	64	1	1	CARDINAL
ijtc-59	64	2	2	CARDINAL
ijtc-59	64	3	2020	DATE
ijtc-59	64	4	secondary	ORDINAL
ijtc-59	64	5	2019	DATE
ijtc-59	65	1	2016	DATE
ijtc-59	66	1	10	CARDINAL
ijtc-59	66	2	2014	DATE
ijtc-59	66	3	2018	DATE
ijtc-59	67	1	2000 to 2004	DATE
ijtc-59	67	2	1	CARDINAL
ijtc-59	68	1	2010	DATE
ijtc-59	68	2	only 1	CARDINAL
ijtc-59	69	1	2008	DATE
ijtc-59	69	2	2014	DATE
ijtc-59	71	1	recent years	DATE
ijtc-59	71	2	the next few years	DATE
ijtc-59	71	3	2012	DATE
ijtc-59	74	1	2	CARDINAL
ijtc-59	74	2	secondary	ORDINAL
ijtc-59	74	3	2019	DATE
ijtc-59	75	1	2004	DATE
ijtc-59	76	1	44	CARDINAL
ijtc-59	76	2	2000 to 2008	DATE
ijtc-59	77	1	33	CARDINAL
ijtc-59	77	2	21	CARDINAL
ijtc-59	77	3	1 1 1 1 3 6 4 1 5 5 3 12 15 17 14 11	TIME
ijtc-59	77	4	year 1 4	DATE
ijtc-59	77	5	1	CARDINAL
ijtc-59	77	6	4	CARDINAL
ijtc-59	77	7	21	CARDINAL
ijtc-59	77	8	determinan	PERSON
ijtc-59	77	9	30	CARDINAL
ijtc-59	77	10	44	CARDINAL
ijtc-59	77	11	gantyowati	ORG
ijtc-59	77	12	80	CARDINAL
ijtc-59	77	13	ilomata international journal of tax & accounting vol	ORG
ijtc-59	78	1	1	CARDINAL
ijtc-59	79	1	2	CARDINAL
ijtc-59	79	2	2020	DATE
ijtc-59	79	3	4	CARDINAL
ijtc-59	80	1	indonesia	GPE
ijtc-59	80	2	miminwidaningsih	PERSON
ijtc-59	80	3	2015	DATE
ijtc-59	81	1	bandung	GPE
ijtc-59	83	1	basiruddin	GPE
ijtc-59	83	2	mohammad	PERSON
ijtc-59	83	3	2017	DATE
ijtc-59	87	1	abdallah	PERSON
ijtc-59	87	2	2016	DATE
ijtc-59	87	3	west & bhattacharya	ORG
ijtc-59	87	4	2015	DATE
ijtc-59	88	1	abdallah	PERSON
ijtc-59	90	1	abdallah	PERSON
ijtc-59	92	1	west & bhattacharya	ORG
ijtc-59	92	2	2015	DATE
ijtc-59	92	3	2	CARDINAL
ijtc-59	92	4	west & bhattacharya	ORG
ijtc-59	92	5	2015	DATE
ijtc-59	93	1	annual	DATE
ijtc-59	94	1	3	CARDINAL
ijtc-59	94	2	gantyowati	ORG
ijtc-59	94	3	81	CARDINAL
ijtc-59	94	4	ilomata international journal of tax & accounting vol	ORG
ijtc-59	95	1	1	CARDINAL
ijtc-59	96	1	2	CARDINAL
ijtc-59	96	2	2020	DATE
ijtc-59	96	3	secondary	ORDINAL
ijtc-59	96	4	2019	DATE
ijtc-59	96	5	2008	DATE
ijtc-59	96	6	2014	DATE
ijtc-59	96	7	2015	DATE
ijtc-59	96	8	2016	DATE
ijtc-59	96	9	2017	DATE
ijtc-59	97	1	2014	DATE
ijtc-59	97	2	2015	DATE
ijtc-59	97	3	2005	DATE
ijtc-59	98	1	second	ORDINAL
ijtc-59	98	2	third	ORDINAL
ijtc-59	98	3	2014	DATE
ijtc-59	98	4	2018	DATE
ijtc-59	99	1	second	ORDINAL
ijtc-59	101	1	heriningsih	NORP
ijtc-59	101	2	2013	DATE
ijtc-59	102	1	wulandari	PERSON
ijtc-59	102	2	2015	DATE
ijtc-59	103	1	yuliyana&setyaningrum	ORG
ijtc-59	103	2	2016	DATE
ijtc-59	105	1	xu	PERSON
ijtc-59	105	2	2018	DATE
ijtc-59	106	1	yang	PERSON
ijtc-59	106	2	2017	DATE
ijtc-59	108	1	2000	DATE
ijtc-59	108	2	2014	DATE
ijtc-59	108	3	enron	ORG
ijtc-59	108	4	worldcom	ORG
ijtc-59	110	1	2013	DATE
ijtc-59	111	1	beneish	NORP
ijtc-59	111	2	2015	DATE
ijtc-59	113	1	2017	DATE
ijtc-59	114	1	alamsyah&rahardjo	ORG
ijtc-59	114	2	2013	DATE
ijtc-59	115	1	adrian	ORG
ijtc-59	115	2	2015	DATE
ijtc-59	116	1	k si	PERSON
ijtc-59	118	1	k si d e te k si d e te r m	PERSON
ijtc-59	118	2	k si d e te r m	PERSON
ijtc-59	118	3	ev en ti	ORG
ijtc-59	118	4	k si d e te k si p	PERSON
ijtc-59	118	5	ev en ti o	ORG
ijtc-59	118	6	k si d e te r m	PERSON
ijtc-59	118	7	k si d e te r m	PERSON
ijtc-59	118	8	ev en ti o	ORG
ijtc-59	119	1	20002001200320042005200520052008200820092009201020112011201120122012201220122013201320142014201420142015201520152016201620162016201720172017201820182018	CARDINAL
ijtc-59	119	2	gantyowati	ORG
ijtc-59	119	3	82	CARDINAL
ijtc-59	119	4	ilomata international journal of tax & accounting vol	ORG
ijtc-59	119	5	1	CARDINAL
ijtc-59	119	6	2	CARDINAL
ijtc-59	119	7	march 2020	DATE
ijtc-59	119	8	kamaluddin	PERSON
ijtc-59	119	9	2014	DATE
ijtc-59	120	1	meenatkshi&sivaranjani	ORG
ijtc-59	120	2	2016	DATE
ijtc-59	121	1	yue et al.	PERSON
ijtc-59	121	2	2009	DATE
ijtc-59	121	3	zainudin&hashim	ORG
ijtc-59	121	4	2016	DATE
ijtc-59	122	1	choudrie&dwivedi	GPE
ijtc-59	122	2	2005	DATE
ijtc-59	122	3	two	CARDINAL
ijtc-59	123	1	4	CARDINAL
ijtc-59	123	2	secondary	ORDINAL
ijtc-59	123	3	2019	DATE
ijtc-59	124	1	100	CARDINAL
ijtc-59	124	2	72	CARDINAL
ijtc-59	126	1	sekaran & bougie	ORG
ijtc-59	126	2	2016	DATE
ijtc-59	127	1	5	CARDINAL
ijtc-59	127	2	72%	PERCENT
ijtc-59	127	3	28%	PERCENT
ijtc-59	127	4	72%	PERCENT
ijtc-59	127	5	28%	PERCENT
ijtc-59	127	6	83	CARDINAL
ijtc-59	127	7	ilomata international journal of tax & accounting vol	ORG
ijtc-59	128	1	1	CARDINAL
ijtc-59	128	2	2	CARDINAL
ijtc-59	128	3	2020	DATE
ijtc-59	128	4	secondary	ORDINAL
ijtc-59	128	5	2019	DATE
ijtc-59	129	1	pentagon	ORG
ijtc-59	133	1	spss	ORG
ijtc-59	138	1	6	CARDINAL
ijtc-59	138	2	secondary	ORDINAL
ijtc-59	138	3	2019	DATE
ijtc-59	143	1	34	CARDINAL
ijtc-59	143	2	6 5 3 1	TIME
ijtc-59	143	3	34	CARDINAL
ijtc-59	143	4	23	CARDINAL
ijtc-59	143	5	6	CARDINAL
ijtc-59	143	6	5	CARDINAL
ijtc-59	143	7	3	CARDINAL
ijtc-59	143	8	1) 1%	PERCENT
ijtc-59	143	9	1%	PERCENT
ijtc-59	143	10	1%	PERCENT
ijtc-59	143	11	1%	PERCENT
ijtc-59	143	12	3%	PERCENT
ijtc-59	143	13	4%	PERCENT
ijtc-59	143	14	5%	PERCENT
ijtc-59	143	15	6%	PERCENT
ijtc-59	143	16	25%	PERCENT
ijtc-59	143	17	53%	PERCENT
ijtc-59	143	18	1%	PERCENT
ijtc-59	143	19	1%	PERCENT
ijtc-59	145	1	1%	PERCENT
ijtc-59	145	2	transaksi perusahaan	ORG
ijtc-59	145	3	1%	PERCENT
ijtc-59	145	4	pegawai pemerintah daerah	PERSON
ijtc-59	145	5	3%	PERCENT
ijtc-59	145	6	84	CARDINAL
ijtc-59	145	7	ilomata international journal of tax & accounting vol	ORG
ijtc-59	145	8	1	CARDINAL
ijtc-59	146	1	2	CARDINAL
ijtc-59	148	1	7	CARDINAL
ijtc-59	148	2	secondary	ORDINAL
ijtc-59	148	3	2019	CARDINAL
ijtc-59	150	1	8	CARDINAL
ijtc-59	150	2	secondary	ORDINAL
ijtc-59	150	3	2019	CARDINAL
ijtc-59	150	4	19	CARDINAL
ijtc-59	154	1	abdallah et al.	PERSON
ijtc-59	154	2	2016	DATE
ijtc-59	154	3	ngai	PERSON
ijtc-59	154	4	hu	PERSON
ijtc-59	154	5	wong	PERSON
ijtc-59	154	6	chen, & sun, 2011	ORG
ijtc-59	156	1	adrian	NORP
ijtc-59	156	2	2015	DATE
ijtc-59	156	3	johansson & carey	ORG
ijtc-59	156	4	2016	DATE
ijtc-59	156	5	wu	PERSON
ijtc-59	156	6	john, & banzhaf	ORG
ijtc-59	156	7	2008	DATE
ijtc-59	156	8	kaminski et al.	PERSON
ijtc-59	156	9	2004	DATE
ijtc-59	156	10	kanapickiene&grundiene	NORP
ijtc-59	156	11	2015b	DATE
ijtc-59	156	12	srivastava	ORG
ijtc-59	156	13	39%	PERCENT
ijtc-59	156	14	4%	PERCENT
ijtc-59	156	15	4%	PERCENT
ijtc-59	156	16	6%	PERCENT
ijtc-59	156	17	berbagai bidang	PERSON
ijtc-59	156	18	39%	PERCENT
ijtc-59	157	1	4%	PERCENT
ijtc-59	157	2	19 81	CARDINAL
ijtc-59	157	3	publik privat	PERSON
ijtc-59	157	4	gantyowati	ORG
ijtc-59	157	5	85	CARDINAL
ijtc-59	157	6	ilomata international journal of tax & accounting vol	ORG
ijtc-59	158	1	1	CARDINAL
ijtc-59	158	2	2	CARDINAL
ijtc-59	158	3	2009	DATE
ijtc-59	158	4	liao & chen,	ORG
ijtc-59	158	5	2014	DATE
ijtc-59	158	6	2015	DATE
ijtc-59	158	7	2018	DATE
ijtc-59	158	8	2017	DATE
ijtc-59	158	9	jones, &zimbelman	ORG
ijtc-59	158	10	2009	DATE
ijtc-59	158	11	2014	DATE
ijtc-59	158	12	ngai et al.	PERSON
ijtc-59	158	13	2011	DATE
ijtc-59	172	1	2012	DATE
ijtc-59	176	1	2012	DATE
ijtc-59	176	2	abbasi, a.	PERSON
ijtc-59	176	3	albrecht	GPE
ijtc-59	176	4	c., vance, a.	PERSON
ijtc-59	176	5	hansen	PERSON
ijtc-59	176	6	j., albrecht	ORG
ijtc-59	176	7	c., vance, a., & hansen	PERSON
ijtc-59	176	8	j. (	PERSON
ijtc-59	176	9	2018	DATE
ijtc-59	178	1	36(4	CARDINAL
ijtc-59	178	2	1293–1327	DATE
ijtc-59	179	1	abdallah, a.	PERSON
ijtc-59	179	2	ma, &zainal, a.	ORG
ijtc-59	179	3	2016	CARDINAL
ijtc-59	181	1	68	DATE
ijtc-59	181	2	90–113	DATE
ijtc-59	183	1	gantyowati	ORG
ijtc-59	183	2	86	CARDINAL
ijtc-59	183	3	ilomata international journal of tax & accounting vol	ORG
ijtc-59	184	1	1	CARDINAL
ijtc-59	185	1	2	CARDINAL
ijtc-59	185	2	b.	PERSON
ijtc-59	185	3	2015	DATE
ijtc-59	186	1	1827–1836	DATE
ijtc-59	187	1	alamsyah, a., &rahardjo	ORG
ijtc-59	187	2	b.	PERSON
ijtc-59	187	3	2013	DATE
ijtc-59	189	1	e-indonesia	ORG
ijtc-59	189	2	eii forum).institutteknologi bandung.	PERSON
ijtc-59	189	3	anuar, k., universiti, k., mara	PERSON
ijtc-59	189	4	t.	GPE
ijtc-59	189	5	w.	PERSON
ijtc-59	189	6	ismail	PERSON
ijtc-59	189	7	w.	PERSON
ijtc-59	189	8	teknologi	ORG
ijtc-59	189	9	ismail	PERSON
ijtc-59	189	10	w.	PERSON
ijtc-59	189	11	2014	DATE
ijtc-59	191	1	arens	PERSON
ijtc-59	191	2	r. j	PERSON
ijtc-59	191	3	2008).auditing	CARDINAL
ijtc-59	192	1	penerbit erlangga.	ORG
ijtc-59	193	1	a.	PERSON
ijtc-59	193	2	2014).fraud	CARDINAL
ijtc-59	194	1	new york	GPE
ijtc-59	195	1	beneish	NORP
ijtc-59	195	2	2015	DATE
ijtc-59	196	1	3(3	CARDINAL
ijtc-59	196	2	786–800	CARDINAL
ijtc-59	197	1	bonner	ORG
ijtc-59	197	2	palmrose	GPE
ijtc-59	197	3	z., & young	ORG
ijtc-59	197	4	1998	DATE
ijtc-59	198	1	sec	ORG
ijtc-59	199	1	brazel	PERSON
ijtc-59	199	2	jf	ORG
ijtc-59	199	3	jones	PERSON
ijtc-59	199	4	kl, &zimbelman	ORG
ijtc-59	199	5	2009).using	CARDINAL
ijtc-59	201	1	choudrie	PERSON
ijtc-59	201	2	j., & dwivedi	ORG
ijtc-59	201	3	1(1	CARDINAL
ijtc-59	202	1	http://jrp.icaap.org/index.php/jrp/article/view/4/8	GPE
ijtc-59	203	1	j., & hare	ORG
ijtc-59	203	2	jr (2000	PERSON
ijtc-59	205	1	march 2015	DATE
ijtc-59	207	1	h., kamaluddin	PERSON
ijtc-59	207	2	zm, &khairuddin	ORG
ijtc-59	207	3	ks	GPE
ijtc-59	207	4	2014).detecting	CARDINAL
ijtc-59	207	5	2(1	CARDINAL
ijtc-59	207	6	17–22	CARDINAL
ijtc-59	208	1	dorminey	PERSON
ijtc-59	208	2	j., fleming	ORG
ijtc-59	208	3	kranacher	PERSON
ijtc-59	208	4	m., & riley	ORG
ijtc-59	208	5	2012	DATE
ijtc-59	209	1	555–579	CARDINAL
ijtc-59	211	1	dorris	PERSON
ijtc-59	211	2	2018	DATE
ijtc-59	212	1	2018	DATE
ijtc-59	214	1	efitasari	PERSON
ijtc-59	214	2	2013	DATE
ijtc-59	215	1	pada perusahaan manufaktur.fakultasekonomiuniversitasnegeri	ORG
ijtc-59	215	2	yogyakarta	GPE
ijtc-59	216	1	2004	DATE
ijtc-59	218	1	539–561	CARDINAL
ijtc-59	219	1	gabrillin	ORG
ijtc-59	219	2	2018	DATE
ijtc-59	219	3	july 19	DATE
ijtc-59	220	1	19	CARDINAL
ijtc-59	220	2	kepala daerah ditetapkantersangka oleh	PERSON
ijtc-59	220	3	https://nasional.kompas.com/read/2018/07/19/07554661/januari-juli2018-19-kepala-daerah-ditetapkan-tersangka-oleh-kpk	GPE
ijtc-59	221	1	h., date	PERSON
ijtc-59	221	2	h., &raoot	ORG
ijtc-59	221	3	2014	DATE
ijtc-59	223	1	information2	PERSON
ijtc-59	223	2	27(4	CARDINAL
ijtc-59	223	3	488–502	CARDINAL
ijtc-59	225	1	guzzo	PERSON
ijtc-59	225	2	jackson	GPE
ijtc-59	225	3	r. a.	PERSON
ijtc-59	226	1	1987).meta	CARDINAL
ijtc-59	226	2	9	CARDINAL
ijtc-59	226	3	407–442	CARDINAL
ijtc-59	227	1	2007	DATE
ijtc-59	228	1	fifth	ORDINAL
ijtc-59	229	1	cincinnati	GPE
ijtc-59	229	2	thomson south-western college publishing	ORG
ijtc-59	231	1	http://jrp.icaap.org/index.php/jrp/article/view/4/8	PERSON
ijtc-59	231	2	87	CARDINAL
ijtc-59	231	3	ilomata international journal of tax & accounting vol	ORG
ijtc-59	232	1	1	CARDINAL
ijtc-59	232	2	2	CARDINAL
ijtc-59	233	1	dengan pendekatan	PERSON
ijtc-59	233	2	beneish pada perusahaan bumn.jurnalrisetakuntansi	PERSON
ijtc-59	233	3	13(3	CARDINAL
ijtc-59	233	4	254–269	CARDINAL
ijtc-59	234	1	i.	PERSON
ijtc-59	234	2	2015).manipulation	CARDINAL
ijtc-59	234	3	financial statements.international journal of humanities	ORG
ijtc-59	234	4	3(4	CARDINAL
ijtc-59	234	5	222–229	CARDINAL
ijtc-59	235	1	heriningsih	NORP
ijtc-59	235	2	s.	PERSON
ijtc-59	235	3	2013	DATE
ijtc-59	236	1	opini	PERSON
ijtc-59	236	2	dan kinerja	PERSON
ijtc-59	236	3	pemerintah daerah	PERSON
ijtc-59	236	4	empiris pada pemerintah	PERSON
ijtc-59	236	5	kabupaten dan kota di pulau jawa	PERSON
ijtc-59	237	1	buletinekonomi	PERSON
ijtc-59	238	1	johansson	PERSON
ijtc-59	238	2	e., & carey	ORG
ijtc-59	238	3	2016	CARDINAL
ijtc-59	240	1	journal of business ethics	ORG
ijtc-59	240	2	139(2	CARDINAL
ijtc-59	240	3	391–409	CARDINAL
ijtc-59	242	1	kaminski	PERSON
ijtc-59	242	2	wetzel	ORG
ijtc-59	242	3	t., & guan	ORG
ijtc-59	242	4	l.	GPE
ijtc-59	242	5	2004	DATE
ijtc-59	244	1	19(1	CARDINAL
ijtc-59	245	1	kanapickiene	NORP
ijtc-59	245	2	r., &grundiene	ORG
ijtc-59	245	3	z.	PERSON
ijtc-59	246	1	213	CARDINAL
ijtc-59	247	1	321–327	CARDINAL
ijtc-59	249	1	kanapickiene	NORP
ijtc-59	249	2	r., &grundiene	ORG
ijtc-59	249	3	z. (	PERSON
ijtc-59	250	1	213	CARDINAL
ijtc-59	250	2	321–327	CARDINAL
ijtc-59	252	1	kelvin	PERSON
ijtc-59	252	2	x.	GPE
ijtc-59	252	3	l.	PERSON
ijtc-59	252	4	2015	CARDINAL
ijtc-59	254	1	295–310	CARDINAL
ijtc-59	255	1	kuswandi	PERSON
ijtc-59	256	1	2017, december 11	DATE
ijtc-59	257	1	mendagri	PERSON
ijtc-59	257	2	tahun 2004–2017	PERSON
ijtc-59	257	3	313	CARDINAL
ijtc-59	257	4	kepala daerah tersangkutkasuskorupsi	PERSON
ijtc-59	258	1	liao	PERSON
ijtc-59	258	2	z.	PERSON
ijtc-59	258	3	2014	DATE
ijtc-59	259	1	wei	PERSON
ijtc-59	260	1	pacific asia	LOC
ijtc-59	260	2	1–17	ORDINAL
ijtc-59	261	1	meenatkshi	PERSON
ijtc-59	261	2	r., &sivaranjani	ORG
ijtc-59	261	3	2016	DATE
ijtc-59	262	1	5(7	CARDINAL
ijtc-59	262	2	382–386	CARDINAL
ijtc-59	264	1	3(5	CARDINAL
ijtc-59	265	1	ngai	PERSON
ijtc-59	265	2	ewt	PERSON
ijtc-59	265	3	hu	PERSON
ijtc-59	265	4	wong	PERSON
ijtc-59	265	5	chen	PERSON
ijtc-59	265	6	x.	GPE
ijtc-59	265	7	2011	DATE
ijtc-59	267	1	50(3	CARDINAL
ijtc-59	267	2	559–569	CARDINAL
ijtc-59	268	1	perols	PERSON
ijtc-59	268	2	j. (	PERSON
ijtc-59	268	3	2011	DATE
ijtc-59	270	1	https://doi.org/10.2308/ajpt-50009	ORG
ijtc-59	271	1	rivest	PERSON
ijtc-59	271	2	2017	CARDINAL
ijtc-59	274	1	u., & bougie	ORG
ijtc-59	274	2	r.	NORP
ijtc-59	274	3	2016).research	CARDINAL
ijtc-59	274	4	seventh	ORDINAL
ijtc-59	275	1	wiley	PERSON
ijtc-59	276	1	sergius	PERSON
ijtc-59	276	2	2015	CARDINAL
ijtc-59	278	1	jurnalrisetakuntansi dan keuangan	PERSON
ijtc-59	278	2	3(3	CARDINAL
ijtc-59	278	3	786–800	CARDINAL
ijtc-59	279	1	sinaga	PERSON
ijtc-59	279	2	j., & sidik	ORG
ijtc-59	279	3	m.	PERSON
ijtc-59	279	4	2019	DATE
ijtc-59	281	1	ilomata international journal of tax and accounting	ORG
ijtc-59	281	2	1(1	CARDINAL
ijtc-59	282	1	https://doi.org/10.1007/s10551-015-2673-6 https://doi.org/10.1007/s10551-015-2673-6	PERSON
ijtc-59	283	1	88	CARDINAL
ijtc-59	283	2	ilomata international journal of tax & accounting vol	ORG
ijtc-59	283	3	1	CARDINAL
ijtc-59	283	4	2	CARDINAL
ijtc-59	283	5	ang	GPE
ijtc-59	283	6	basiruddin	GPE
ijtc-59	283	7	r.	NORP
ijtc-59	283	8	mohammad	PERSON
ijtc-59	283	9	j.	PERSON
ijtc-59	283	10	zaleha	GPE
ijtc-59	283	11	s., &rasid, a.	ORG
ijtc-59	283	12	2017).fraud	CARDINAL
ijtc-59	283	13	malaysian	NORP
ijtc-59	284	1	srivastava	PERSON
ijtc-59	284	2	2009).bayesian	NORP
ijtc-59	284	3	66–87	CARDINAL
ijtc-59	285	1	west	LOC
ijtc-59	285	2	j., & bhattacharya	ORG
ijtc-59	286	1	sturt university	ORG
ijtc-59	288	1	widaningsih	PERSON
ijtc-59	288	2	m. (	PERSON
ijtc-59	288	3	2015	DATE
ijtc-59	289	1	dan pendeteksian kecurangan	PERSON
ijtc-59	290	1	jurnal riset	PERSON
ijtc-59	290	2	akuntansi dan keuangan	PERSON
ijtc-59	290	3	fakultas	GPE
ijtc-59	290	4	pendidikan ekonomi	ORG
ijtc-59	290	5	dan bisnis universitas	PERSON
ijtc-59	290	6	pendidikan	GPE
ijtc-59	290	7	indonesia	GPE
ijtc-59	290	8	3(1	CARDINAL
ijtc-59	290	9	586–602	CARDINAL
ijtc-59	292	1	investigatif.universitas	CARDINAL
ijtc-59	293	1	wu	PERSON
ijtc-59	293	2	sx	ORG
ijtc-59	293	3	john, s., &	PERSON
ijtc-59	293	4	w.	PERSON
ijtc-59	293	5	2008	DATE
ijtc-59	295	1	gecco'08	ORG
ijtc-59	295	2	1673–1680	DATE
ijtc-59	296	1	wulandari	PERSON
ijtc-59	296	2	r.	PERSON
ijtc-59	296	3	2015	DATE
ijtc-59	297	1	laporan keuangan	PERSON
ijtc-59	297	2	pemerintah daerah	PERSON
ijtc-59	297	3	dan kinerja	PERSON
ijtc-59	297	4	daerah terhadap tingkat korupsi pemerintah daerah di	PERSON
ijtc-59	297	5	indonesia	GPE
ijtc-59	298	1	islam	NORP
ijtc-59	299	1	xu	PERSON
ijtc-59	299	2	2018	DATE
ijtc-59	301	1	51(6	CARDINAL
ijtc-59	301	2	815–830	GPE
ijtc-59	302	1	https://doi.org/10.1016/j.lrp.2017.08.001 yang	GPE
ijtc-59	302	2	d.	NORP
ijtc-59	302	3	jiao, h., & buckland	ORG
ijtc-59	302	4	r.	NORP
ijtc-59	302	5	2017	CARDINAL
ijtc-59	303	1	chinese	NORP
ijtc-59	304	1	125(december 2016	CARDINAL
ijtc-59	304	2	309–320	CARDINAL
ijtc-59	305	1	https://doi.org/10.1016/j.techfore.2017.06.035	GPE
ijtc-59	306	1	yue	PERSON
ijtc-59	306	2	d.	NORP
ijtc-59	306	3	wu	PERSON
ijtc-59	306	4	x.	GPE
ijtc-59	306	5	n.	PERSON
ijtc-59	306	6	china	GPE
ijtc-59	306	7	104–108	CARDINAL
ijtc-59	308	1	yuliyana	PERSON
ijtc-59	308	2	i., & setyaningrum	ORG
ijtc-59	308	3	d.	NORP
ijtc-59	308	4	2016).pengaruh	CARDINAL
ijtc-59	308	5	dan akuntabilitas	PERSON
ijtc-59	308	6	terhadap persepsi	PERSON
ijtc-59	308	7	di kementerian	PERSON
ijtc-59	308	8	nasionalakuntansi	PERSON
ijtc-59	309	1	1–25).lampung	TIME
ijtc-59	310	1	zainudin	PERSON
ijtc-59	310	2	2016).detecting	CARDINAL
ijtc-59	310	3	266–278	CARDINAL
ijtc-59	312	1	https://doi.org/10.1016/j.lrp.2017.08.001	GPE
ijtc-59	312	2	https://doi.org/10.1016/j.techfore.2017.06.035	GPE