id	sid	tid	token	lemma	pos
ijtc-199	1	1	ilomata	ilomata	PROPN
ijtc-199	1	2	international	international	ADJ
ijtc-199	1	3	journal	journal	NOUN
ijtc-199	1	4	of	of	ADP
ijtc-199	1	5	tax	tax	PROPN
ijtc-199	1	6	&	&	CCONJ
ijtc-199	1	7	accounting	accounting	PROPN
ijtc-199	1	8	(	(	PUNCT
ijtc-199	1	9	ijtc	ijtc	PROPN
ijtc-199	1	10	)	)	PUNCT
ijtc-199	1	11	p	p	X
ijtc-199	1	12	-	-	PUNCT
ijtc-199	1	13	issn	issn	NOUN
ijtc-199	1	14	:	:	PUNCT
ijtc-199	1	15	2714	2714	NUM
ijtc-199	1	16	-	-	SYM
ijtc-199	1	17	9838	9838	NUM
ijtc-199	1	18	;	;	PUNCT
ijtc-199	1	19	e	e	X
ijtc-199	1	20	-	-	PUNCT
ijtc-199	1	21	issn	issn	NOUN
ijtc-199	1	22	:	:	PUNCT
ijtc-199	1	23	2714	2714	NUM
ijtc-199	1	24	-	-	SYM
ijtc-199	1	25	9846	9846	NUM
ijtc-199	1	26	volume	volume	NOUN
ijtc-199	1	27	2	2	NUM
ijtc-199	1	28	,	,	PUNCT
ijtc-199	1	29	issue	issue	NOUN
ijtc-199	1	30	1	1	NUM
ijtc-199	1	31	january	january	NOUN
ijtc-199	1	32	2021	2021	NUM
ijtc-199	1	33	page	page	NOUN
ijtc-199	1	34	no	no	NOUN
ijtc-199	1	35	.	.	NOUN
ijtc-199	2	1	44	44	NUM
ijtc-199	2	2	-	-	SYM
ijtc-199	2	3	60	60	NUM
ijtc-199	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-199	2	5	44	44	NUM
ijtc-199	2	6	|	|	ADV
ijtc-199	2	7	ilomata	ilomata	NOUN
ijtc-199	2	8	international	international	ADJ
ijtc-199	2	9	journal	journal	NOUN
ijtc-199	2	10	of	of	ADP
ijtc-199	2	11	tax	tax	PROPN
ijtc-199	2	12	&	&	CCONJ
ijtc-199	2	13	accounting	accounting	PROPN
ijtc-199	2	14	volume	volume	NOUN
ijtc-199	2	15	2	2	NUM
ijtc-199	2	16	issue	issue	NOUN
ijtc-199	2	17	1	1	NUM
ijtc-199	2	18	,	,	PUNCT
ijtc-199	2	19	january	january	PROPN
ijtc-199	2	20	2021	2021	NUM
ijtc-199	2	21	the	the	DET
ijtc-199	2	22	influence	influence	NOUN
ijtc-199	2	23	of	of	ADP
ijtc-199	2	24	internal	internal	ADJ
ijtc-199	2	25	control	control	NOUN
ijtc-199	2	26	system	system	NOUN
ijtc-199	2	27	,	,	PUNCT
ijtc-199	2	28	cash	cash	NOUN
ijtc-199	2	29	sales	sale	NOUN
ijtc-199	2	30	on	on	ADP
ijtc-199	2	31	regional	regional	ADJ
ijtc-199	2	32	asset	asset	NOUN
ijtc-199	2	33	management	management	NOUN
ijtc-199	2	34	receipts	receipt	NOUN
ijtc-199	2	35	otniel	otniel	PROPN
ijtc-199	2	36	safkaur	safkaur	NOUN
ijtc-199	2	37	department	department	PROPN
ijtc-199	2	38	of	of	ADP
ijtc-199	2	39	accounting	accounting	PROPN
ijtc-199	2	40	,	,	PUNCT
ijtc-199	2	41	university	university	NOUN
ijtc-199	2	42	cendrawasih	cendrawasih	PROPN
ijtc-199	2	43	papua	papua	PROPN
ijtc-199	2	44	,	,	PUNCT
ijtc-199	2	45	indonesia	indonesia	PROPN
ijtc-199	2	46	,	,	PUNCT
ijtc-199	2	47	correspondent	correspondent	NOUN
ijtc-199	2	48	:	:	PUNCT
ijtc-199	2	49	othissafkaur@yahoo.com	othissafkaur@yahoo.com	X
ijtc-199	2	50	submitted	submit	VERB
ijtc-199	2	51	:	:	PUNCT
ijtc-199	2	52	december	december	PROPN
ijtc-199	2	53	24	24	NUM
ijtc-199	2	54	,	,	PUNCT
ijtc-199	2	55	2020	2020	NUM
ijtc-199	2	56	revised	revise	VERB
ijtc-199	2	57	:	:	PUNCT
ijtc-199	2	58	january	january	PROPN
ijtc-199	2	59	10	10	NUM
ijtc-199	2	60	,	,	PUNCT
ijtc-199	2	61	2020	2020	NUM
ijtc-199	2	62	published	publish	VERB
ijtc-199	2	63	:	:	PUNCT
ijtc-199	2	64	january	january	PROPN
ijtc-199	2	65	31	31	NUM
ijtc-199	2	66	,	,	PUNCT
ijtc-199	2	67	2021	2021	NUM
ijtc-199	2	68	abstract	abstract	NOUN
ijtc-199	2	69	the	the	DET
ijtc-199	2	70	internal	internal	ADJ
ijtc-199	2	71	control	control	NOUN
ijtc-199	2	72	system	system	NOUN
ijtc-199	2	73	is	be	AUX
ijtc-199	2	74	a	a	DET
ijtc-199	2	75	process	process	NOUN
ijtc-199	2	76	,	,	PUNCT
ijtc-199	2	77	which	which	PRON
ijtc-199	2	78	is	be	AUX
ijtc-199	2	79	influenced	influence	VERB
ijtc-199	2	80	by	by	ADP
ijtc-199	2	81	human	human	ADJ
ijtc-199	2	82	resources	resource	NOUN
ijtc-199	2	83	and	and	CCONJ
ijtc-199	2	84	information	information	NOUN
ijtc-199	2	85	technology	technology	NOUN
ijtc-199	2	86	systems	system	NOUN
ijtc-199	2	87	,	,	PUNCT
ijtc-199	2	88	which	which	PRON
ijtc-199	2	89	are	be	AUX
ijtc-199	2	90	designed	design	VERB
ijtc-199	2	91	to	to	PART
ijtc-199	2	92	help	help	VERB
ijtc-199	2	93	an	an	DET
ijtc-199	2	94	organization	organization	NOUN
ijtc-199	2	95	achieve	achieve	VERB
ijtc-199	2	96	a	a	DET
ijtc-199	2	97	goal	goal	NOUN
ijtc-199	2	98	.	.	PUNCT
ijtc-199	3	1	the	the	DET
ijtc-199	3	2	internal	internal	ADJ
ijtc-199	3	3	control	control	NOUN
ijtc-199	3	4	system	system	NOUN
ijtc-199	3	5	is	be	AUX
ijtc-199	3	6	a	a	DET
ijtc-199	3	7	way	way	NOUN
ijtc-199	3	8	to	to	PART
ijtc-199	3	9	direct	direct	VERB
ijtc-199	3	10	,	,	PUNCT
ijtc-199	3	11	supervise	supervise	VERB
ijtc-199	3	12	,	,	PUNCT
ijtc-199	3	13	and	and	CCONJ
ijtc-199	3	14	measure	measure	VERB
ijtc-199	3	15	the	the	DET
ijtc-199	3	16	resources	resource	NOUN
ijtc-199	3	17	of	of	ADP
ijtc-199	3	18	a	a	DET
ijtc-199	3	19	regional	regional	ADJ
ijtc-199	3	20	financial	financial	ADJ
ijtc-199	3	21	management	management	NOUN
ijtc-199	3	22	apparatus	apparatus	NOUN
ijtc-199	3	23	.	.	PUNCT
ijtc-199	4	1	the	the	DET
ijtc-199	4	2	purpose	purpose	NOUN
ijtc-199	4	3	of	of	ADP
ijtc-199	4	4	the	the	DET
ijtc-199	4	5	internal	internal	ADJ
ijtc-199	4	6	control	control	NOUN
ijtc-199	4	7	system	system	NOUN
ijtc-199	4	8	is	be	AUX
ijtc-199	4	9	to	to	PART
ijtc-199	4	10	achieve	achieve	VERB
ijtc-199	4	11	goals	goal	NOUN
ijtc-199	4	12	and	and	CCONJ
ijtc-199	4	13	guarantee	guarantee	VERB
ijtc-199	4	14	or	or	CCONJ
ijtc-199	4	15	provide	provide	VERB
ijtc-199	4	16	accurate	accurate	ADJ
ijtc-199	4	17	financial	financial	ADJ
ijtc-199	4	18	reports	report	NOUN
ijtc-199	4	19	and	and	CCONJ
ijtc-199	4	20	ensure	ensure	VERB
ijtc-199	4	21	compliance	compliance	NOUN
ijtc-199	4	22	with	with	ADP
ijtc-199	4	23	laws	law	NOUN
ijtc-199	4	24	and	and	CCONJ
ijtc-199	4	25	regulations	regulation	NOUN
ijtc-199	4	26	.	.	PUNCT
ijtc-199	5	1	the	the	DET
ijtc-199	5	2	internal	internal	ADJ
ijtc-199	5	3	control	control	NOUN
ijtc-199	5	4	system	system	NOUN
ijtc-199	5	5	,	,	PUNCT
ijtc-199	5	6	consisting	consist	VERB
ijtc-199	5	7	of	of	ADP
ijtc-199	5	8	policies	policy	NOUN
ijtc-199	5	9	and	and	CCONJ
ijtc-199	5	10	procedures	procedure	NOUN
ijtc-199	5	11	used	use	VERB
ijtc-199	5	12	in	in	ADP
ijtc-199	5	13	company	company	NOUN
ijtc-199	5	14	operations	operation	NOUN
ijtc-199	5	15	to	to	PART
ijtc-199	5	16	provide	provide	VERB
ijtc-199	5	17	reliable	reliable	ADJ
ijtc-199	5	18	financial	financial	ADJ
ijtc-199	5	19	information	information	NOUN
ijtc-199	5	20	and	and	CCONJ
ijtc-199	5	21	ensure	ensure	VERB
ijtc-199	5	22	compliance	compliance	NOUN
ijtc-199	5	23	with	with	ADP
ijtc-199	5	24	applicable	applicable	ADJ
ijtc-199	5	25	laws	law	NOUN
ijtc-199	5	26	and	and	CCONJ
ijtc-199	5	27	regulations	regulation	NOUN
ijtc-199	5	28	.	.	PUNCT
ijtc-199	6	1	at	at	ADP
ijtc-199	6	2	the	the	DET
ijtc-199	6	3	regional	regional	ADJ
ijtc-199	6	4	financial	financial	ADJ
ijtc-199	6	5	management	management	NOUN
ijtc-199	6	6	apparatus	apparatus	NOUN
ijtc-199	6	7	level	level	NOUN
ijtc-199	6	8	,	,	PUNCT
ijtc-199	6	9	the	the	DET
ijtc-199	6	10	objectives	objective	NOUN
ijtc-199	6	11	of	of	ADP
ijtc-199	6	12	internal	internal	ADJ
ijtc-199	6	13	control	control	NOUN
ijtc-199	6	14	are	be	AUX
ijtc-199	6	15	related	relate	VERB
ijtc-199	6	16	to	to	ADP
ijtc-199	6	17	the	the	DET
ijtc-199	6	18	reliability	reliability	NOUN
ijtc-199	6	19	of	of	ADP
ijtc-199	6	20	financial	financial	ADJ
ijtc-199	6	21	reports	report	NOUN
ijtc-199	6	22	,	,	PUNCT
ijtc-199	6	23	timely	timely	ADJ
ijtc-199	6	24	feedback	feedback	NOUN
ijtc-199	6	25	on	on	ADP
ijtc-199	6	26	the	the	DET
ijtc-199	6	27	achievement	achievement	NOUN
ijtc-199	6	28	of	of	ADP
ijtc-199	6	29	operational	operational	ADJ
ijtc-199	6	30	and	and	CCONJ
ijtc-199	6	31	strategic	strategic	ADJ
ijtc-199	6	32	objectives	objective	NOUN
ijtc-199	6	33	,	,	PUNCT
ijtc-199	6	34	and	and	CCONJ
ijtc-199	6	35	compliance	compliance	NOUN
ijtc-199	6	36	with	with	ADP
ijtc-199	6	37	laws	law	NOUN
ijtc-199	6	38	and	and	CCONJ
ijtc-199	6	39	regulations	regulation	NOUN
ijtc-199	6	40	on	on	ADP
ijtc-199	6	41	cash	cash	NOUN
ijtc-199	6	42	receipts	receipt	NOUN
ijtc-199	6	43	.	.	PUNCT
ijtc-199	7	1	at	at	ADP
ijtc-199	7	2	a	a	DET
ijtc-199	7	3	specific	specific	ADJ
ijtc-199	7	4	transaction	transaction	NOUN
ijtc-199	7	5	level	level	NOUN
ijtc-199	7	6	,	,	PUNCT
ijtc-199	7	7	internal	internal	ADJ
ijtc-199	7	8	control	control	NOUN
ijtc-199	7	9	refers	refer	VERB
ijtc-199	7	10	to	to	ADP
ijtc-199	7	11	actions	action	NOUN
ijtc-199	7	12	taken	take	VERB
ijtc-199	7	13	to	to	PART
ijtc-199	7	14	achieve	achieve	VERB
ijtc-199	7	15	an	an	DET
ijtc-199	7	16	objective	objective	NOUN
ijtc-199	7	17	to	to	PART
ijtc-199	7	18	ensure	ensure	VERB
ijtc-199	7	19	payment	payment	NOUN
ijtc-199	7	20	,	,	PUNCT
ijtc-199	7	21	receipt	receipt	NOUN
ijtc-199	7	22	of	of	ADP
ijtc-199	7	23	cash	cash	NOUN
ijtc-199	7	24	from	from	ADP
ijtc-199	7	25	third	third	ADJ
ijtc-199	7	26	parties	party	NOUN
ijtc-199	7	27	for	for	ADP
ijtc-199	7	28	a	a	DET
ijtc-199	7	29	service	service	NOUN
ijtc-199	7	30	that	that	PRON
ijtc-199	7	31	is	be	AUX
ijtc-199	7	32	performed	perform	VERB
ijtc-199	7	33	)	)	PUNCT
ijtc-199	7	34	.	.	PUNCT
ijtc-199	8	1	internal	internal	ADJ
ijtc-199	8	2	control	control	NOUN
ijtc-199	8	3	system	system	NOUN
ijtc-199	8	4	procedures	procedure	NOUN
ijtc-199	8	5	reduce	reduce	VERB
ijtc-199	8	6	process	process	NOUN
ijtc-199	8	7	variations	variation	NOUN
ijtc-199	8	8	and	and	CCONJ
ijtc-199	8	9	cash	cash	NOUN
ijtc-199	8	10	receipt	receipt	NOUN
ijtc-199	8	11	transactions	transaction	NOUN
ijtc-199	8	12	and	and	CCONJ
ijtc-199	8	13	provide	provide	VERB
ijtc-199	8	14	more	more	ADV
ijtc-199	8	15	accurate	accurate	ADJ
ijtc-199	8	16	results	result	NOUN
ijtc-199	8	17	.	.	PUNCT
ijtc-199	9	1	the	the	DET
ijtc-199	9	2	population	population	NOUN
ijtc-199	9	3	in	in	ADP
ijtc-199	9	4	this	this	DET
ijtc-199	9	5	study	study	NOUN
ijtc-199	9	6	were	be	AUX
ijtc-199	9	7	44	44	NUM
ijtc-199	9	8	skpds	skpds	NOUN
ijtc-199	9	9	in	in	ADP
ijtc-199	9	10	the	the	DET
ijtc-199	9	11	skouw	skouw	NOUN
ijtc-199	9	12	mabo	mabo	NOUN
ijtc-199	9	13	,	,	PUNCT
ijtc-199	9	14	skouw	skouw	NOUN
ijtc-199	9	15	,	,	PUNCT
ijtc-199	9	16	yambe	yambe	INTJ
ijtc-199	9	17	,	,	PUNCT
ijtc-199	9	18	skouw	skouw	PROPN
ijtc-199	9	19	sae	sae	PROPN
ijtc-199	9	20	,	,	PUNCT
ijtc-199	9	21	and	and	CCONJ
ijtc-199	9	22	mosso	mosso	PROPN
ijtc-199	9	23	areas	area	NOUN
ijtc-199	9	24	,	,	PUNCT
ijtc-199	9	25	muara	muara	PROPN
ijtc-199	9	26	tami	tami	PROPN
ijtc-199	9	27	district	district	PROPN
ijtc-199	9	28	,	,	PUNCT
ijtc-199	9	29	jayapura	jayapura	NOUN
ijtc-199	9	30	city	city	PROPN
ijtc-199	9	31	.	.	PUNCT
ijtc-199	10	1	these	these	DET
ijtc-199	10	2	four	four	NUM
ijtc-199	10	3	areas	area	NOUN
ijtc-199	10	4	are	be	AUX
ijtc-199	10	5	the	the	DET
ijtc-199	10	6	border	border	NOUN
ijtc-199	10	7	areas	area	NOUN
ijtc-199	10	8	of	of	ADP
ijtc-199	10	9	the	the	DET
ijtc-199	10	10	republic	republic	NOUN
ijtc-199	10	11	of	of	ADP
ijtc-199	10	12	indonesia	indonesia	PROPN
ijtc-199	10	13	and	and	CCONJ
ijtc-199	10	14	papua	papua	PROPN
ijtc-199	10	15	new	new	ADJ
ijtc-199	10	16	guinea	guinea	NOUN
ijtc-199	10	17	.	.	PUNCT
ijtc-199	11	1	the	the	DET
ijtc-199	11	2	sample	sample	NOUN
ijtc-199	11	3	collection	collection	NOUN
ijtc-199	11	4	method	method	NOUN
ijtc-199	11	5	is	be	AUX
ijtc-199	11	6	purposive	purposive	ADJ
ijtc-199	11	7	sampling	sampling	NOUN
ijtc-199	11	8	by	by	ADP
ijtc-199	11	9	taking	take	VERB
ijtc-199	11	10	samples	sample	NOUN
ijtc-199	11	11	from	from	ADP
ijtc-199	11	12	the	the	DET
ijtc-199	11	13	regional	regional	ADJ
ijtc-199	11	14	financial	financial	ADJ
ijtc-199	11	15	management	management	NOUN
ijtc-199	11	16	apparatus	apparatus	NOUN
ijtc-199	11	17	.	.	PUNCT
ijtc-199	12	1	the	the	DET
ijtc-199	12	2	data	datum	NOUN
ijtc-199	12	3	analysis	analysis	NOUN
ijtc-199	12	4	technique	technique	NOUN
ijtc-199	12	5	used	use	VERB
ijtc-199	12	6	in	in	ADP
ijtc-199	12	7	this	this	DET
ijtc-199	12	8	study	study	NOUN
ijtc-199	12	9	was	be	AUX
ijtc-199	12	10	sem	sem	ADJ
ijtc-199	13	1	pls	pls	INTJ
ijtc-199	13	2	.	.	PUNCT
ijtc-199	14	1	the	the	DET
ijtc-199	14	2	results	result	NOUN
ijtc-199	14	3	of	of	ADP
ijtc-199	14	4	this	this	DET
ijtc-199	14	5	study	study	NOUN
ijtc-199	14	6	indicate	indicate	VERB
ijtc-199	14	7	that	that	SCONJ
ijtc-199	14	8	the	the	DET
ijtc-199	14	9	internal	internal	ADJ
ijtc-199	14	10	control	control	NOUN
ijtc-199	14	11	system	system	NOUN
ijtc-199	14	12	,	,	PUNCT
ijtc-199	14	13	cash	cash	NOUN
ijtc-199	14	14	sales	sale	NOUN
ijtc-199	14	15	affect	affect	VERB
ijtc-199	14	16	cash	cash	NOUN
ijtc-199	14	17	receipts	receipt	NOUN
ijtc-199	14	18	.	.	PUNCT
ijtc-199	15	1	keyword	keyword	NOUN
ijtc-199	15	2	:	:	PUNCT
ijtc-199	15	3	internal	internal	ADJ
ijtc-199	15	4	control	control	NOUN
ijtc-199	15	5	system	system	NOUN
ijtc-199	15	6	,	,	PUNCT
ijtc-199	15	7	cash	cash	NOUN
ijtc-199	15	8	sales	sale	NOUN
ijtc-199	15	9	,	,	PUNCT
ijtc-199	15	10	regional	regional	ADJ
ijtc-199	15	11	asset	asset	NOUN
ijtc-199	15	12	management	management	NOUN
ijtc-199	15	13	receipts	receipt	NOUN
ijtc-199	15	14	introduction	introduction	NOUN
ijtc-199	15	15	in	in	ADP
ijtc-199	15	16	today	today	NOUN
ijtc-199	15	17	's	's	PART
ijtc-199	15	18	business	business	NOUN
ijtc-199	15	19	world	world	NOUN
ijtc-199	15	20	,	,	PUNCT
ijtc-199	15	21	there	there	PRON
ijtc-199	15	22	are	be	VERB
ijtc-199	15	23	quite	quite	ADV
ijtc-199	15	24	many	many	ADJ
ijtc-199	15	25	problems	problem	NOUN
ijtc-199	15	26	that	that	PRON
ijtc-199	15	27	must	must	AUX
ijtc-199	15	28	be	be	AUX
ijtc-199	15	29	faced	face	VERB
ijtc-199	15	30	by	by	ADP
ijtc-199	15	31	the	the	DET
ijtc-199	15	32	leadership	leadership	NOUN
ijtc-199	15	33	to	to	PART
ijtc-199	15	34	maintain	maintain	VERB
ijtc-199	15	35	conditions	condition	NOUN
ijtc-199	15	36	or	or	CCONJ
ijtc-199	15	37	achieve	achieve	VERB
ijtc-199	15	38	progress	progress	NOUN
ijtc-199	15	39	for	for	ADP
ijtc-199	15	40	the	the	DET
ijtc-199	15	41	regional	regional	ADJ
ijtc-199	15	42	financial	financial	ADJ
ijtc-199	15	43	management	management	NOUN
ijtc-199	15	44	apparatus	apparatus	NOUN
ijtc-199	15	45	(	(	PUNCT
ijtc-199	15	46	ahmed	ahme	VERB
ijtc-199	15	47	,	,	PUNCT
ijtc-199	15	48	&	&	CCONJ
ijtc-199	15	49	,	,	PUNCT
ijtc-199	15	50	schneible	schneible	NOUN
ijtc-199	15	51	,	,	PUNCT
ijtc-199	15	52	2007	2007	NUM
ijtc-199	15	53	)	)	PUNCT
ijtc-199	15	54	.	.	PUNCT
ijtc-199	16	1	therefore	therefore	ADV
ijtc-199	16	2	,	,	PUNCT
ijtc-199	16	3	a	a	DET
ijtc-199	16	4	regional	regional	ADJ
ijtc-199	16	5	head	head	NOUN
ijtc-199	16	6	must	must	AUX
ijtc-199	16	7	have	have	VERB
ijtc-199	16	8	an	an	DET
ijtc-199	16	9	appropriate	appropriate	ADJ
ijtc-199	16	10	and	and	CCONJ
ijtc-199	16	11	accountable	accountable	ADJ
ijtc-199	16	12	way	way	NOUN
ijtc-199	16	13	and	and	CCONJ
ijtc-199	16	14	be	be	AUX
ijtc-199	16	15	able	able	ADJ
ijtc-199	16	16	to	to	PART
ijtc-199	16	17	establish	establish	VERB
ijtc-199	16	18	good	good	ADJ
ijtc-199	16	19	relationships	relationship	NOUN
ijtc-199	16	20	with	with	ADP
ijtc-199	16	21	employees	employee	NOUN
ijtc-199	16	22	to	to	PART
ijtc-199	16	23	achieve	achieve	VERB
ijtc-199	16	24	these	these	DET
ijtc-199	16	25	goals	goal	NOUN
ijtc-199	16	26	(	(	PUNCT
ijtc-199	16	27	atiase	atiase	PROPN
ijtc-199	16	28	,	,	PUNCT
ijtc-199	16	29	1985	1985	NUM
ijtc-199	16	30	)	)	PUNCT
ijtc-199	16	31	.	.	PUNCT
ijtc-199	17	1	the	the	DET
ijtc-199	17	2	local	local	ADJ
ijtc-199	17	3	government	government	NOUN
ijtc-199	17	4	control	control	NOUN
ijtc-199	17	5	environment	environment	NOUN
ijtc-199	17	6	includes	include	VERB
ijtc-199	17	7	the	the	DET
ijtc-199	17	8	attitude	attitude	NOUN
ijtc-199	17	9	of	of	ADP
ijtc-199	17	10	stakeholders	stakeholder	NOUN
ijtc-199	17	11	and	and	CCONJ
ijtc-199	17	12	employees	employee	NOUN
ijtc-199	17	13	to	to	ADP
ijtc-199	17	14	the	the	DET
ijtc-199	17	15	importance	importance	NOUN
ijtc-199	17	16	of	of	ADP
ijtc-199	17	17	control	control	NOUN
ijtc-199	17	18	in	in	ADP
ijtc-199	17	19	the	the	DET
ijtc-199	17	20	regional	regional	ADJ
ijtc-199	17	21	financial	financial	ADJ
ijtc-199	17	22	management	management	NOUN
ijtc-199	17	23	apparatus	apparatus	NOUN
ijtc-199	17	24	.	.	PUNCT
ijtc-199	18	1	one	one	NUM
ijtc-199	18	2	of	of	ADP
ijtc-199	18	3	the	the	DET
ijtc-199	18	4	factors	factor	NOUN
ijtc-199	18	5	that	that	PRON
ijtc-199	18	6	affect	affect	VERB
ijtc-199	18	7	the	the	DET
ijtc-199	18	8	control	control	NOUN
ijtc-199	18	9	environment	environment	NOUN
ijtc-199	18	10	is	be	AUX
ijtc-199	18	11	the	the	DET
ijtc-199	18	12	management	management	NOUN
ijtc-199	18	13	philosophy	philosophy	NOUN
ijtc-199	18	14	(	(	PUNCT
ijtc-199	18	15	single	single	ADJ
ijtc-199	18	16	management	management	NOUN
ijtc-199	18	17	in	in	ADP
ijtc-199	18	18	a	a	DET
ijtc-199	18	19	partnership	partnership	NOUN
ijtc-199	18	20	or	or	CCONJ
ijtc-199	18	21	joint	joint	ADJ
ijtc-199	18	22	management	management	NOUN
ijtc-199	18	23	within	within	ADP
ijtc-199	18	24	the	the	DET
ijtc-199	18	25	company	company	NOUN
ijtc-199	18	26	)	)	PUNCT
ijtc-199	18	27	and	and	CCONJ
ijtc-199	18	28	management	management	NOUN
ijtc-199	18	29	's	's	PART
ijtc-199	18	30	operating	operating	NOUN
ijtc-199	18	31	style	style	NOUN
ijtc-199	18	32	(	(	PUNCT
ijtc-199	18	33	progressive	progressive	ADJ
ijtc-199	18	34	or	or	CCONJ
ijtc-199	18	35	conservative	conservative	ADJ
ijtc-199	18	36	management	management	NOUN
ijtc-199	18	37	)	)	PUNCT
ijtc-199	18	38	,	,	PUNCT
ijtc-199	18	39	organizational	organizational	ADJ
ijtc-199	18	40	structure	structure	NOUN
ijtc-199	18	41	(	(	PUNCT
ijtc-199	18	42	centralized	centralized	ADJ
ijtc-199	18	43	or	or	CCONJ
ijtc-199	18	44	decentralized	decentralize	VERB
ijtc-199	18	45	)	)	PUNCT
ijtc-199	18	46	,	,	PUNCT
ijtc-199	18	47	and	and	CCONJ
ijtc-199	18	48	personnel	personnel	NOUN
ijtc-199	18	49	practices	practice	NOUN
ijtc-199	18	50	.	.	PUNCT
ijtc-199	19	1	this	this	DET
ijtc-199	19	2	controlled	control	VERB
ijtc-199	19	3	environment	environment	NOUN
ijtc-199	19	4	is	be	AUX
ijtc-199	19	5	very	very	ADV
ijtc-199	19	6	important	important	ADJ
ijtc-199	19	7	because	because	SCONJ
ijtc-199	19	8	it	it	PRON
ijtc-199	19	9	forms	form	VERB
ijtc-199	19	10	the	the	DET
ijtc-199	19	11	basis	basis	NOUN
ijtc-199	19	12	for	for	ADP
ijtc-199	19	13	the	the	DET
ijtc-199	19	14	effectiveness	effectiveness	NOUN
ijtc-199	19	15	of	of	ADP
ijtc-199	19	16	the	the	DET
ijtc-199	19	17	other	other	ADJ
ijtc-199	19	18	elements	element	NOUN
ijtc-199	19	19	of	of	ADP
ijtc-199	19	20	internal	internal	ADJ
ijtc-199	19	21	control	control	NOUN
ijtc-199	19	22	.	.	PUNCT
ijtc-199	20	1	beasley	beasley	PROPN
ijtc-199	20	2	,	,	PUNCT
ijtc-199	20	3	(	(	PUNCT
ijtc-199	20	4	1996	1996	NUM
ijtc-199	20	5	)	)	PUNCT
ijtc-199	20	6	states	state	VERB
ijtc-199	20	7	that	that	SCONJ
ijtc-199	20	8	regional	regional	ADJ
ijtc-199	20	9	heads	head	NOUN
ijtc-199	20	10	need	need	VERB
ijtc-199	20	11	to	to	PART
ijtc-199	20	12	supervise	supervise	VERB
ijtc-199	20	13	employees	employee	NOUN
ijtc-199	20	14	and	and	CCONJ
ijtc-199	20	15	regional	regional	ADJ
ijtc-199	20	16	financial	financial	ADJ
ijtc-199	20	17	management	management	NOUN
ijtc-199	20	18	officers	officer	NOUN
ijtc-199	20	19	.	.	PUNCT
ijtc-199	21	1	a	a	DET
ijtc-199	21	2	leader	leader	NOUN
ijtc-199	21	3	(	(	PUNCT
ijtc-199	21	4	manager	manager	NOUN
ijtc-199	21	5	)	)	PUNCT
ijtc-199	21	6	in	in	ADP
ijtc-199	21	7	a	a	DET
ijtc-199	21	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-199	21	9	mailto:othissafkaur@yahoo.com	mailto:othissafkaur@yahoo.com	PROPN
ijtc-199	21	10	the	the	DET
ijtc-199	21	11	influence	influence	NOUN
ijtc-199	21	12	of	of	ADP
ijtc-199	21	13	internal	internal	ADJ
ijtc-199	21	14	control	control	NOUN
ijtc-199	21	15	system	system	NOUN
ijtc-199	21	16	,	,	PUNCT
ijtc-199	21	17	cash	cash	NOUN
ijtc-199	21	18	sales	sale	NOUN
ijtc-199	21	19	on	on	ADP
ijtc-199	21	20	regional	regional	ADJ
ijtc-199	21	21	asset	asset	NOUN
ijtc-199	21	22	management	management	NOUN
ijtc-199	21	23	receipts	receipt	NOUN
ijtc-199	21	24	safkaur	safkaur	VERB
ijtc-199	21	25	45	45	NUM
ijtc-199	21	26	|	|	ADV
ijtc-199	21	27	ilomata	ilomata	PROPN
ijtc-199	21	28	international	international	ADJ
ijtc-199	21	29	journal	journal	NOUN
ijtc-199	21	30	of	of	ADP
ijtc-199	21	31	tax	tax	PROPN
ijtc-199	21	32	&	&	CCONJ
ijtc-199	21	33	accounting	accounting	PROPN
ijtc-199	21	34	volume	volume	NOUN
ijtc-199	21	35	2	2	NUM
ijtc-199	21	36	issue	issue	NOUN
ijtc-199	21	37	1	1	NUM
ijtc-199	21	38	,	,	PUNCT
ijtc-199	21	39	january	january	PROPN
ijtc-199	21	40	2021	2021	NUM
ijtc-199	21	41	small	small	ADJ
ijtc-199	21	42	company	company	NOUN
ijtc-199	21	43	only	only	ADV
ijtc-199	21	44	needs	need	VERB
ijtc-199	21	45	a	a	DET
ijtc-199	21	46	few	few	ADJ
ijtc-199	21	47	policies	policy	NOUN
ijtc-199	21	48	and	and	CCONJ
ijtc-199	21	49	control	control	NOUN
ijtc-199	21	50	procedures	procedure	NOUN
ijtc-199	21	51	to	to	PART
ijtc-199	21	52	be	be	AUX
ijtc-199	21	53	able	able	ADJ
ijtc-199	21	54	to	to	PART
ijtc-199	21	55	supervise	supervise	VERB
ijtc-199	21	56	his	his	PRON
ijtc-199	21	57	employees	employee	NOUN
ijtc-199	21	58	and	and	CCONJ
ijtc-199	21	59	lead	lead	VERB
ijtc-199	21	60	the	the	DET
ijtc-199	21	61	company	company	NOUN
ijtc-199	21	62	.	.	PUNCT
ijtc-199	22	1	besides	besides	SCONJ
ijtc-199	22	2	,	,	PUNCT
ijtc-199	22	3	company	company	NOUN
ijtc-199	22	4	leaders	leader	NOUN
ijtc-199	22	5	can	can	AUX
ijtc-199	22	6	directly	directly	ADV
ijtc-199	22	7	monitor	monitor	VERB
ijtc-199	22	8	the	the	DET
ijtc-199	22	9	transactions	transaction	NOUN
ijtc-199	22	10	that	that	PRON
ijtc-199	22	11	occur	occur	VERB
ijtc-199	22	12	(	(	PUNCT
ijtc-199	22	13	cheon	cheon	PROPN
ijtc-199	22	14	,	,	PUNCT
ijtc-199	22	15	&	&	CCONJ
ijtc-199	22	16	sohn	sohn	PROPN
ijtc-199	22	17	,	,	PUNCT
ijtc-199	22	18	2005	2005	NUM
ijtc-199	22	19	)	)	PUNCT
ijtc-199	22	20	.	.	PUNCT
ijtc-199	23	1	then	then	ADV
ijtc-199	23	2	choi	choi	NOUN
ijtc-199	23	3	,	,	PUNCT
ijtc-199	23	4	et	et	PROPN
ijtc-199	23	5	al	al	PROPN
ijtc-199	23	6	.	.	PUNCT
ijtc-199	23	7	(	(	PUNCT
ijtc-199	23	8	2007	2007	NUM
ijtc-199	23	9	)	)	PUNCT
ijtc-199	23	10	said	say	VERB
ijtc-199	23	11	that	that	SCONJ
ijtc-199	23	12	the	the	PRON
ijtc-199	23	13	more	more	ADV
ijtc-199	23	14	the	the	DET
ijtc-199	23	15	company	company	NOUN
ijtc-199	23	16	develops	develop	VERB
ijtc-199	23	17	,	,	PUNCT
ijtc-199	23	18	the	the	DET
ijtc-199	23	19	complexity	complexity	NOUN
ijtc-199	23	20	increases	increase	VERB
ijtc-199	23	21	so	so	SCONJ
ijtc-199	23	22	that	that	SCONJ
ijtc-199	23	23	it	it	PRON
ijtc-199	23	24	will	will	AUX
ijtc-199	23	25	be	be	AUX
ijtc-199	23	26	more	more	ADV
ijtc-199	23	27	difficult	difficult	ADJ
ijtc-199	23	28	for	for	SCONJ
ijtc-199	23	29	management	management	NOUN
ijtc-199	23	30	to	to	PART
ijtc-199	23	31	supervise	supervise	VERB
ijtc-199	23	32	tasks	task	NOUN
ijtc-199	23	33	and	and	CCONJ
ijtc-199	23	34	all	all	DET
ijtc-199	23	35	stages	stage	NOUN
ijtc-199	23	36	of	of	ADP
ijtc-199	23	37	operations	operation	NOUN
ijtc-199	23	38	because	because	SCONJ
ijtc-199	23	39	there	there	PRON
ijtc-199	23	40	are	be	VERB
ijtc-199	23	41	more	more	ADJ
ijtc-199	23	42	transactions	transaction	NOUN
ijtc-199	23	43	and	and	CCONJ
ijtc-199	23	44	more	more	ADJ
ijtc-199	23	45	complex	complex	ADJ
ijtc-199	23	46	problems	problem	NOUN
ijtc-199	23	47	.	.	PUNCT
ijtc-199	24	1	in	in	ADP
ijtc-199	24	2	dealing	deal	VERB
ijtc-199	24	3	with	with	ADP
ijtc-199	24	4	this	this	DET
ijtc-199	24	5	kind	kind	NOUN
ijtc-199	24	6	of	of	ADP
ijtc-199	24	7	situation	situation	NOUN
ijtc-199	24	8	,	,	PUNCT
ijtc-199	24	9	managers	manager	NOUN
ijtc-199	24	10	need	need	VERB
ijtc-199	24	11	special	special	ADJ
ijtc-199	24	12	tools	tool	NOUN
ijtc-199	24	13	in	in	ADP
ijtc-199	24	14	the	the	DET
ijtc-199	24	15	form	form	NOUN
ijtc-199	24	16	of	of	ADP
ijtc-199	24	17	internal	internal	ADJ
ijtc-199	24	18	control	control	NOUN
ijtc-199	24	19	and	and	CCONJ
ijtc-199	24	20	a	a	DET
ijtc-199	24	21	good	good	ADJ
ijtc-199	24	22	accounting	accounting	NOUN
ijtc-199	24	23	system	system	NOUN
ijtc-199	24	24	to	to	PART
ijtc-199	24	25	keep	keep	VERB
ijtc-199	24	26	the	the	DET
ijtc-199	24	27	activities	activity	NOUN
ijtc-199	24	28	of	of	ADP
ijtc-199	24	29	the	the	DET
ijtc-199	24	30	regional	regional	ADJ
ijtc-199	24	31	financial	financial	ADJ
ijtc-199	24	32	management	management	NOUN
ijtc-199	24	33	apparatus	apparatus	NOUN
ijtc-199	24	34	running	run	VERB
ijtc-199	24	35	smoothly	smoothly	ADV
ijtc-199	24	36	and	and	CCONJ
ijtc-199	24	37	achieving	achieve	VERB
ijtc-199	24	38	goals	goal	NOUN
ijtc-199	24	39	effectively	effectively	ADV
ijtc-199	24	40	at	at	ADP
ijtc-199	24	41	a	a	DET
ijtc-199	24	42	fairly	fairly	ADV
ijtc-199	24	43	efficient	efficient	ADJ
ijtc-199	24	44	cost	cost	NOUN
ijtc-199	24	45	.	.	PUNCT
ijtc-199	25	1	an	an	DET
ijtc-199	25	2	internal	internal	ADJ
ijtc-199	25	3	control	control	NOUN
ijtc-199	25	4	system	system	NOUN
ijtc-199	25	5	in	in	ADP
ijtc-199	25	6	the	the	DET
ijtc-199	25	7	financial	financial	ADJ
ijtc-199	25	8	management	management	NOUN
ijtc-199	25	9	apparatus	apparatus	NOUN
ijtc-199	25	10	in	in	ADP
ijtc-199	25	11	the	the	DET
ijtc-199	25	12	region	region	NOUN
ijtc-199	25	13	is	be	AUX
ijtc-199	25	14	very	very	ADV
ijtc-199	25	15	important	important	ADJ
ijtc-199	25	16	concerning	concern	VERB
ijtc-199	25	17	the	the	DET
ijtc-199	25	18	operation	operation	NOUN
ijtc-199	25	19	of	of	ADP
ijtc-199	25	20	the	the	DET
ijtc-199	25	21	regional	regional	ADJ
ijtc-199	25	22	financial	financial	ADJ
ijtc-199	25	23	management	management	NOUN
ijtc-199	25	24	apparatus	apparatus	NOUN
ijtc-199	25	25	,	,	PUNCT
ijtc-199	25	26	this	this	PRON
ijtc-199	25	27	is	be	AUX
ijtc-199	25	28	evident	evident	ADJ
ijtc-199	25	29	that	that	SCONJ
ijtc-199	25	30	the	the	DET
ijtc-199	25	31	success	success	NOUN
ijtc-199	25	32	of	of	ADP
ijtc-199	25	33	a	a	DET
ijtc-199	25	34	company	company	NOUN
ijtc-199	25	35	is	be	AUX
ijtc-199	25	36	often	often	ADV
ijtc-199	25	37	related	relate	VERB
ijtc-199	25	38	to	to	ADP
ijtc-199	25	39	whether	whether	SCONJ
ijtc-199	25	40	the	the	DET
ijtc-199	25	41	internal	internal	ADJ
ijtc-199	25	42	control	control	NOUN
ijtc-199	25	43	system	system	NOUN
ijtc-199	25	44	is	be	AUX
ijtc-199	25	45	implemented	implement	VERB
ijtc-199	25	46	in	in	ADP
ijtc-199	25	47	the	the	DET
ijtc-199	25	48	regional	regional	ADJ
ijtc-199	25	49	financial	financial	ADJ
ijtc-199	25	50	management	management	NOUN
ijtc-199	25	51	apparatus	apparatus	NOUN
ijtc-199	25	52	is	be	AUX
ijtc-199	25	53	good	good	ADJ
ijtc-199	25	54	or	or	CCONJ
ijtc-199	25	55	not	not	PART
ijtc-199	25	56	.	.	PUNCT
ijtc-199	26	1	with	with	ADP
ijtc-199	26	2	good	good	ADJ
ijtc-199	26	3	internal	internal	ADJ
ijtc-199	26	4	control	control	NOUN
ijtc-199	26	5	,	,	PUNCT
ijtc-199	26	6	the	the	DET
ijtc-199	26	7	company	company	NOUN
ijtc-199	26	8	can	can	AUX
ijtc-199	26	9	increase	increase	VERB
ijtc-199	26	10	the	the	DET
ijtc-199	26	11	security	security	NOUN
ijtc-199	26	12	of	of	ADP
ijtc-199	26	13	company	company	NOUN
ijtc-199	26	14	assets	asset	NOUN
ijtc-199	26	15	and	and	CCONJ
ijtc-199	26	16	encourage	encourage	VERB
ijtc-199	26	17	increased	increase	VERB
ijtc-199	26	18	efficiency	efficiency	NOUN
ijtc-199	26	19	and	and	CCONJ
ijtc-199	26	20	work	work	NOUN
ijtc-199	26	21	discipline	discipline	NOUN
ijtc-199	26	22	.	.	PUNCT
ijtc-199	27	1	the	the	DET
ijtc-199	27	2	regional	regional	ADJ
ijtc-199	27	3	financial	financial	ADJ
ijtc-199	27	4	management	management	NOUN
ijtc-199	27	5	apparatus	apparatus	NOUN
ijtc-199	27	6	which	which	PRON
ijtc-199	27	7	is	be	AUX
ijtc-199	27	8	engaged	engage	VERB
ijtc-199	27	9	in	in	ADP
ijtc-199	27	10	the	the	DET
ijtc-199	27	11	sale	sale	NOUN
ijtc-199	27	12	of	of	ADP
ijtc-199	27	13	regional	regional	ADJ
ijtc-199	27	14	assets	asset	NOUN
ijtc-199	27	15	is	be	AUX
ijtc-199	27	16	an	an	DET
ijtc-199	27	17	activity	activity	NOUN
ijtc-199	27	18	that	that	PRON
ijtc-199	27	19	must	must	AUX
ijtc-199	27	20	receive	receive	VERB
ijtc-199	27	21	special	special	ADJ
ijtc-199	27	22	attention	attention	NOUN
ijtc-199	27	23	because	because	SCONJ
ijtc-199	27	24	sales	sale	NOUN
ijtc-199	27	25	are	be	AUX
ijtc-199	27	26	one	one	NUM
ijtc-199	27	27	of	of	ADP
ijtc-199	27	28	the	the	DET
ijtc-199	27	29	important	important	ADJ
ijtc-199	27	30	activities	activity	NOUN
ijtc-199	27	31	in	in	ADP
ijtc-199	27	32	the	the	DET
ijtc-199	27	33	regional	regional	ADJ
ijtc-199	27	34	financial	financial	ADJ
ijtc-199	27	35	management	management	NOUN
ijtc-199	27	36	apparatus	apparatus	NOUN
ijtc-199	27	37	because	because	SCONJ
ijtc-199	27	38	the	the	DET
ijtc-199	27	39	size	size	NOUN
ijtc-199	27	40	of	of	ADP
ijtc-199	27	41	the	the	DET
ijtc-199	27	42	sales	sale	NOUN
ijtc-199	27	43	volume	volume	NOUN
ijtc-199	27	44	will	will	AUX
ijtc-199	27	45	affect	affect	VERB
ijtc-199	27	46	cash	cash	NOUN
ijtc-199	27	47	receipts	receipt	NOUN
ijtc-199	27	48	,	,	PUNCT
ijtc-199	27	49	then	then	ADV
ijtc-199	27	50	it	it	PRON
ijtc-199	27	51	will	will	AUX
ijtc-199	27	52	affect	affect	VERB
ijtc-199	27	53	the	the	DET
ijtc-199	27	54	size	size	NOUN
ijtc-199	27	55	of	of	ADP
ijtc-199	27	56	the	the	DET
ijtc-199	27	57	profits	profit	NOUN
ijtc-199	27	58	will	will	AUX
ijtc-199	27	59	be	be	AUX
ijtc-199	27	60	accepted	accept	VERB
ijtc-199	27	61	,	,	PUNCT
ijtc-199	27	62	and	and	CCONJ
ijtc-199	27	63	in	in	ADP
ijtc-199	27	64	the	the	DET
ijtc-199	27	65	end	end	NOUN
ijtc-199	27	66	,	,	PUNCT
ijtc-199	27	67	will	will	AUX
ijtc-199	27	68	affect	affect	VERB
ijtc-199	27	69	the	the	DET
ijtc-199	27	70	state	state	NOUN
ijtc-199	27	71	of	of	ADP
ijtc-199	27	72	the	the	DET
ijtc-199	27	73	company	company	NOUN
ijtc-199	27	74	.	.	PUNCT
ijtc-199	28	1	because	because	SCONJ
ijtc-199	28	2	the	the	DET
ijtc-199	28	3	problem	problem	NOUN
ijtc-199	28	4	of	of	ADP
ijtc-199	28	5	sales	sale	NOUN
ijtc-199	28	6	and	and	CCONJ
ijtc-199	28	7	cash	cash	NOUN
ijtc-199	28	8	receipts	receipt	NOUN
ijtc-199	28	9	is	be	AUX
ijtc-199	28	10	a	a	DET
ijtc-199	28	11	very	very	ADV
ijtc-199	28	12	dominant	dominant	ADJ
ijtc-199	28	13	and	and	CCONJ
ijtc-199	28	14	important	important	ADJ
ijtc-199	28	15	factor	factor	NOUN
ijtc-199	28	16	,	,	PUNCT
ijtc-199	28	17	it	it	PRON
ijtc-199	28	18	is	be	AUX
ijtc-199	28	19	very	very	ADV
ijtc-199	28	20	necessary	necessary	ADJ
ijtc-199	28	21	to	to	PART
ijtc-199	28	22	monitor	monitor	VERB
ijtc-199	28	23	and	and	CCONJ
ijtc-199	28	24	secure	secure	VERB
ijtc-199	28	25	things	thing	NOUN
ijtc-199	28	26	that	that	PRON
ijtc-199	28	27	are	be	AUX
ijtc-199	28	28	not	not	PART
ijtc-199	28	29	desirable	desirable	ADJ
ijtc-199	28	30	(	(	PUNCT
ijtc-199	28	31	choi	choi	NOUN
ijtc-199	28	32	,	,	PUNCT
ijtc-199	28	33	&	&	CCONJ
ijtc-199	28	34	wong	wong	PROPN
ijtc-199	28	35	,	,	PUNCT
ijtc-199	28	36	2007	2007	NUM
ijtc-199	28	37	:	:	PUNCT
ijtc-199	29	1	doyle	doyle	PROPN
ijtc-199	29	2	&	&	CCONJ
ijtc-199	29	3	ge	ge	PROPN
ijtc-199	29	4	,	,	PUNCT
ijtc-199	29	5	2007b	2007b	NUM
ijtc-199	29	6	:	:	PUNCT
ijtc-199	29	7	fasb	fasb	NOUN
ijtc-199	29	8	,	,	PUNCT
ijtc-199	29	9	2010	2010	NUM
ijtc-199	29	10	:	:	PUNCT
ijtc-199	29	11	fasb	fasb	NOUN
ijtc-199	29	12	,	,	PUNCT
ijtc-199	29	13	2010	2010	NUM
ijtc-199	29	14	)	)	PUNCT
ijtc-199	29	15	.	.	PUNCT
ijtc-199	30	1	the	the	DET
ijtc-199	30	2	phenomenon	phenomenon	NOUN
ijtc-199	30	3	states	state	VERB
ijtc-199	30	4	that	that	SCONJ
ijtc-199	30	5	the	the	DET
ijtc-199	30	6	internal	internal	ADJ
ijtc-199	30	7	control	control	NOUN
ijtc-199	30	8	system	system	NOUN
ijtc-199	30	9	must	must	AUX
ijtc-199	30	10	be	be	AUX
ijtc-199	30	11	implemented	implement	VERB
ijtc-199	30	12	as	as	ADV
ijtc-199	30	13	well	well	ADV
ijtc-199	30	14	as	as	ADP
ijtc-199	30	15	possible	possible	ADJ
ijtc-199	30	16	so	so	SCONJ
ijtc-199	30	17	that	that	SCONJ
ijtc-199	30	18	all	all	DET
ijtc-199	30	19	objectives	objective	NOUN
ijtc-199	30	20	of	of	ADP
ijtc-199	30	21	the	the	DET
ijtc-199	30	22	regional	regional	ADJ
ijtc-199	30	23	financial	financial	ADJ
ijtc-199	30	24	management	management	NOUN
ijtc-199	30	25	apparatus	apparatus	NOUN
ijtc-199	30	26	can	can	AUX
ijtc-199	30	27	be	be	AUX
ijtc-199	30	28	achieved	achieve	VERB
ijtc-199	30	29	as	as	SCONJ
ijtc-199	30	30	desired	desire	VERB
ijtc-199	30	31	and	and	CCONJ
ijtc-199	30	32	expected	expect	VERB
ijtc-199	30	33	.	.	PUNCT
ijtc-199	31	1	with	with	ADP
ijtc-199	31	2	good	good	ADJ
ijtc-199	31	3	internal	internal	ADJ
ijtc-199	31	4	control	control	NOUN
ijtc-199	31	5	,	,	PUNCT
ijtc-199	31	6	existing	exist	VERB
ijtc-199	31	7	problems	problem	NOUN
ijtc-199	31	8	can	can	AUX
ijtc-199	31	9	be	be	AUX
ijtc-199	31	10	overcome	overcome	VERB
ijtc-199	31	11	and	and	CCONJ
ijtc-199	31	12	the	the	DET
ijtc-199	31	13	possibilities	possibility	NOUN
ijtc-199	31	14	that	that	PRON
ijtc-199	31	15	can	can	AUX
ijtc-199	31	16	harm	harm	VERB
ijtc-199	31	17	the	the	DET
ijtc-199	31	18	local	local	ADJ
ijtc-199	31	19	government	government	NOUN
ijtc-199	31	20	can	can	AUX
ijtc-199	31	21	be	be	AUX
ijtc-199	31	22	avoided	avoid	VERB
ijtc-199	31	23	from	from	ADP
ijtc-199	31	24	fraud	fraud	NOUN
ijtc-199	31	25	or	or	CCONJ
ijtc-199	31	26	misappropriation	misappropriation	NOUN
ijtc-199	31	27	that	that	PRON
ijtc-199	31	28	occurs	occur	VERB
ijtc-199	31	29	in	in	ADP
ijtc-199	31	30	the	the	DET
ijtc-199	31	31	assets	asset	NOUN
ijtc-199	31	32	of	of	ADP
ijtc-199	31	33	the	the	DET
ijtc-199	31	34	regional	regional	ADJ
ijtc-199	31	35	government	government	NOUN
ijtc-199	31	36	.	.	PUNCT
ijtc-199	32	1	mansyur	mansyur	NOUN
ijtc-199	32	2	(	(	PUNCT
ijtc-199	32	3	2019	2019	NUM
ijtc-199	32	4	)	)	PUNCT
ijtc-199	32	5	as	as	ADP
ijtc-199	32	6	the	the	DET
ijtc-199	32	7	regional	regional	ADJ
ijtc-199	32	8	secretary	secretary	PROPN
ijtc-199	32	9	of	of	ADP
ijtc-199	32	10	semarang	semarang	PROPN
ijtc-199	32	11	province	province	PROPN
ijtc-199	32	12	stated	state	VERB
ijtc-199	32	13	that	that	SCONJ
ijtc-199	32	14	poor	poor	ADJ
ijtc-199	32	15	asset	asset	NOUN
ijtc-199	32	16	management	management	NOUN
ijtc-199	32	17	in	in	ADP
ijtc-199	32	18	the	the	DET
ijtc-199	32	19	regions	region	NOUN
ijtc-199	32	20	is	be	AUX
ijtc-199	32	21	usually	usually	ADV
ijtc-199	32	22	influenced	influence	VERB
ijtc-199	32	23	by	by	ADP
ijtc-199	32	24	several	several	ADJ
ijtc-199	32	25	things	thing	NOUN
ijtc-199	32	26	.	.	PUNCT
ijtc-199	33	1	among	among	ADP
ijtc-199	33	2	them	they	PRON
ijtc-199	33	3	are	be	AUX
ijtc-199	33	4	unclear	unclear	ADJ
ijtc-199	33	5	legal	legal	ADJ
ijtc-199	33	6	status	status	NOUN
ijtc-199	33	7	or	or	CCONJ
ijtc-199	33	8	disputes	dispute	NOUN
ijtc-199	33	9	,	,	PUNCT
ijtc-199	33	10	the	the	DET
ijtc-199	33	11	use	use	NOUN
ijtc-199	33	12	of	of	ADP
ijtc-199	33	13	assets	asset	NOUN
ijtc-199	33	14	by	by	ADP
ijtc-199	33	15	other	other	ADJ
ijtc-199	33	16	parties	party	NOUN
ijtc-199	33	17	that	that	PRON
ijtc-199	33	18	are	be	AUX
ijtc-199	33	19	not	not	PART
ijtc-199	33	20	following	follow	VERB
ijtc-199	33	21	procedures	procedure	NOUN
ijtc-199	33	22	,	,	PUNCT
ijtc-199	33	23	the	the	DET
ijtc-199	33	24	exchange	exchange	NOUN
ijtc-199	33	25	of	of	ADP
ijtc-199	33	26	state	state	NOUN
ijtc-199	33	27	assets	asset	NOUN
ijtc-199	33	28	,	,	PUNCT
ijtc-199	33	29	and	and	CCONJ
ijtc-199	33	30	human	human	ADJ
ijtc-199	33	31	resources	resource	NOUN
ijtc-199	33	32	who	who	PRON
ijtc-199	33	33	do	do	AUX
ijtc-199	33	34	not	not	PART
ijtc-199	33	35	understand	understand	VERB
ijtc-199	33	36	the	the	DET
ijtc-199	33	37	administration	administration	NOUN
ijtc-199	33	38	of	of	ADP
ijtc-199	33	39	state	state	PROPN
ijtc-199	33	40	asset	asset	NOUN
ijtc-199	33	41	management	management	NOUN
ijtc-199	33	42	.	.	PUNCT
ijtc-199	34	1	whereas	whereas	SCONJ
ijtc-199	34	2	well	well	ADV
ijtc-199	34	3	-	-	PUNCT
ijtc-199	34	4	managed	manage	VERB
ijtc-199	34	5	regional	regional	ADJ
ijtc-199	34	6	assets	asset	NOUN
ijtc-199	34	7	will	will	AUX
ijtc-199	34	8	have	have	VERB
ijtc-199	34	9	a	a	DET
ijtc-199	34	10	strategic	strategic	ADJ
ijtc-199	34	11	role	role	NOUN
ijtc-199	34	12	in	in	ADP
ijtc-199	34	13	supporting	support	VERB
ijtc-199	34	14	regional	regional	ADJ
ijtc-199	34	15	budget	budget	NOUN
ijtc-199	34	16	revenues	revenue	NOUN
ijtc-199	34	17	,	,	PUNCT
ijtc-199	34	18	problems	problem	NOUN
ijtc-199	34	19	in	in	ADP
ijtc-199	34	20	the	the	DET
ijtc-199	34	21	management	management	NOUN
ijtc-199	34	22	of	of	ADP
ijtc-199	34	23	state	state	NOUN
ijtc-199	34	24	property	property	NOUN
ijtc-199	34	25	.	.	PUNCT
ijtc-199	35	1	this	this	DET
ijtc-199	35	2	condition	condition	NOUN
ijtc-199	35	3	means	mean	VERB
ijtc-199	35	4	that	that	SCONJ
ijtc-199	35	5	the	the	DET
ijtc-199	35	6	existence	existence	NOUN
ijtc-199	35	7	of	of	ADP
ijtc-199	35	8	assets	asset	NOUN
ijtc-199	35	9	can	can	AUX
ijtc-199	35	10	not	not	PART
ijtc-199	35	11	be	be	AUX
ijtc-199	35	12	used	use	VERB
ijtc-199	35	13	for	for	ADP
ijtc-199	35	14	regional	regional	ADJ
ijtc-199	35	15	interests	interest	NOUN
ijtc-199	35	16	.	.	PUNCT
ijtc-199	36	1	lots	lot	NOUN
ijtc-199	36	2	of	of	ADP
ijtc-199	36	3	asset	asset	NOUN
ijtc-199	36	4	problems	problem	NOUN
ijtc-199	36	5	are	be	AUX
ijtc-199	36	6	found	find	VERB
ijtc-199	36	7	in	in	ADP
ijtc-199	36	8	the	the	DET
ijtc-199	36	9	regions	region	NOUN
ijtc-199	36	10	.	.	PUNCT
ijtc-199	37	1	this	this	DET
ijtc-199	37	2	problem	problem	NOUN
ijtc-199	37	3	must	must	AUX
ijtc-199	37	4	be	be	AUX
ijtc-199	37	5	addressed	address	VERB
ijtc-199	37	6	immediately	immediately	ADV
ijtc-199	37	7	.	.	PUNCT
ijtc-199	38	1	with	with	ADP
ijtc-199	38	2	so	so	ADV
ijtc-199	38	3	many	many	ADJ
ijtc-199	38	4	cases	case	NOUN
ijtc-199	38	5	found	find	VERB
ijtc-199	38	6	in	in	ADP
ijtc-199	38	7	various	various	ADJ
ijtc-199	38	8	regions	region	NOUN
ijtc-199	38	9	,	,	PUNCT
ijtc-199	38	10	it	it	PRON
ijtc-199	38	11	is	be	AUX
ijtc-199	38	12	a	a	DET
ijtc-199	38	13	breakthrough	breakthrough	NOUN
ijtc-199	38	14	or	or	CCONJ
ijtc-199	38	15	innovation	innovation	NOUN
ijtc-199	38	16	in	in	ADP
ijtc-199	38	17	the	the	DET
ijtc-199	38	18	management	management	NOUN
ijtc-199	38	19	of	of	ADP
ijtc-199	38	20	bmd	bmd	PROPN
ijtc-199	38	21	(	(	PUNCT
ijtc-199	38	22	regional	regional	ADJ
ijtc-199	38	23	property	property	NOUN
ijtc-199	38	24	)	)	PUNCT
ijtc-199	38	25	through	through	ADP
ijtc-199	38	26	an	an	DET
ijtc-199	38	27	asset	asset	NOUN
ijtc-199	38	28	management	management	NOUN
ijtc-199	38	29	program	program	NOUN
ijtc-199	38	30	that	that	PRON
ijtc-199	38	31	is	be	AUX
ijtc-199	38	32	a	a	DET
ijtc-199	38	33	managed	manage	VERB
ijtc-199	38	34	system	system	NOUN
ijtc-199	38	35	so	so	SCONJ
ijtc-199	38	36	that	that	SCONJ
ijtc-199	38	37	it	it	PRON
ijtc-199	38	38	can	can	AUX
ijtc-199	38	39	always	always	ADV
ijtc-199	38	40	be	be	AUX
ijtc-199	38	41	monitored	monitor	VERB
ijtc-199	38	42	.	.	PUNCT
ijtc-199	39	1	well	well	ADV
ijtc-199	39	2	-	-	PUNCT
ijtc-199	39	3	managed	manage	VERB
ijtc-199	39	4	regional	regional	ADJ
ijtc-199	39	5	assets	asset	NOUN
ijtc-199	39	6	will	will	AUX
ijtc-199	39	7	have	have	VERB
ijtc-199	39	8	a	a	DET
ijtc-199	39	9	strategic	strategic	ADJ
ijtc-199	39	10	role	role	NOUN
ijtc-199	39	11	in	in	ADP
ijtc-199	39	12	supporting	support	VERB
ijtc-199	39	13	regional	regional	ADJ
ijtc-199	39	14	budget	budget	NOUN
ijtc-199	39	15	revenues	revenue	NOUN
ijtc-199	39	16	.	.	PUNCT
ijtc-199	40	1	the	the	DET
ijtc-199	40	2	important	important	ADJ
ijtc-199	40	3	role	role	NOUN
ijtc-199	40	4	of	of	ADP
ijtc-199	40	5	the	the	DET
ijtc-199	40	6	internal	internal	ADJ
ijtc-199	40	7	control	control	NOUN
ijtc-199	40	8	system	system	NOUN
ijtc-199	40	9	is	be	AUX
ijtc-199	40	10	to	to	PART
ijtc-199	40	11	prevent	prevent	VERB
ijtc-199	40	12	and	and	CCONJ
ijtc-199	40	13	detect	detect	VERB
ijtc-199	40	14	fraud	fraud	NOUN
ijtc-199	40	15	and	and	CCONJ
ijtc-199	40	16	protect	protect	VERB
ijtc-199	40	17	organizational	organizational	ADJ
ijtc-199	40	18	resources	resource	NOUN
ijtc-199	40	19	,	,	PUNCT
ijtc-199	40	20	both	both	CCONJ
ijtc-199	40	21	tangible	tangible	ADJ
ijtc-199	40	22	(	(	PUNCT
ijtc-199	40	23	such	such	ADJ
ijtc-199	40	24	as	as	ADP
ijtc-199	40	25	machinery	machinery	NOUN
ijtc-199	40	26	and	and	CCONJ
ijtc-199	40	27	land	land	NOUN
ijtc-199	40	28	)	)	PUNCT
ijtc-199	40	29	and	and	CCONJ
ijtc-199	40	30	intangible	intangible	ADJ
ijtc-199	40	31	(	(	PUNCT
ijtc-199	40	32	such	such	ADJ
ijtc-199	40	33	as	as	ADP
ijtc-199	40	34	reputation	reputation	NOUN
ijtc-199	40	35	or	or	CCONJ
ijtc-199	40	36	intellectual	intellectual	ADJ
ijtc-199	40	37	property	property	NOUN
ijtc-199	40	38	rights	right	NOUN
ijtc-199	40	39	such	such	ADJ
ijtc-199	40	40	as	as	ADP
ijtc-199	40	41	trademarks	trademark	NOUN
ijtc-199	40	42	)	)	PUNCT
ijtc-199	40	43	.	.	PUNCT
ijtc-199	41	1	the	the	DET
ijtc-199	41	2	existence	existence	NOUN
ijtc-199	41	3	of	of	ADP
ijtc-199	41	4	adequate	adequate	ADJ
ijtc-199	41	5	cash	cash	NOUN
ijtc-199	41	6	receipts	receipt	NOUN
ijtc-199	41	7	accounting	accounting	NOUN
ijtc-199	41	8	will	will	AUX
ijtc-199	41	9	make	make	VERB
ijtc-199	41	10	the	the	DET
ijtc-199	41	11	accountants	accountant	NOUN
ijtc-199	41	12	of	of	ADP
ijtc-199	41	13	the	the	DET
ijtc-199	41	14	regional	regional	ADJ
ijtc-199	41	15	financial	financial	ADJ
ijtc-199	41	16	management	management	NOUN
ijtc-199	41	17	apparatus	apparatus	NOUN
ijtc-199	41	18	able	able	ADJ
ijtc-199	41	19	to	to	PART
ijtc-199	41	20	provide	provide	VERB
ijtc-199	41	21	financial	financial	ADJ
ijtc-199	41	22	information	information	NOUN
ijtc-199	41	23	for	for	ADP
ijtc-199	41	24	every	every	DET
ijtc-199	41	25	level	level	NOUN
ijtc-199	41	26	of	of	ADP
ijtc-199	41	27	management	management	NOUN
ijtc-199	41	28	,	,	PUNCT
ijtc-199	41	29	owners	owner	NOUN
ijtc-199	41	30	,	,	PUNCT
ijtc-199	41	31	creditors	creditor	NOUN
ijtc-199	41	32	,	,	PUNCT
ijtc-199	41	33	and	and	CCONJ
ijtc-199	41	34	other	other	ADJ
ijtc-199	41	35	the	the	DET
ijtc-199	41	36	influence	influence	NOUN
ijtc-199	41	37	of	of	ADP
ijtc-199	41	38	internal	internal	ADJ
ijtc-199	41	39	control	control	NOUN
ijtc-199	41	40	system	system	NOUN
ijtc-199	41	41	,	,	PUNCT
ijtc-199	41	42	cash	cash	NOUN
ijtc-199	41	43	sales	sale	NOUN
ijtc-199	41	44	on	on	ADP
ijtc-199	41	45	regional	regional	ADJ
ijtc-199	41	46	asset	asset	NOUN
ijtc-199	41	47	management	management	NOUN
ijtc-199	41	48	receipts	receipt	NOUN
ijtc-199	41	49	safkaur	safkaur	VERB
ijtc-199	41	50	46	46	NUM
ijtc-199	42	1	|	|	ADV
ijtc-199	42	2	ilomata	ilomata	PROPN
ijtc-199	42	3	international	international	ADJ
ijtc-199	42	4	journal	journal	NOUN
ijtc-199	42	5	of	of	ADP
ijtc-199	42	6	tax	tax	PROPN
ijtc-199	42	7	&	&	CCONJ
ijtc-199	42	8	accounting	accounting	PROPN
ijtc-199	42	9	volume	volume	NOUN
ijtc-199	42	10	2	2	NUM
ijtc-199	42	11	issue	issue	NOUN
ijtc-199	42	12	1	1	NUM
ijtc-199	42	13	,	,	PUNCT
ijtc-199	42	14	january	january	NOUN
ijtc-199	42	15	2021	2021	NUM
ijtc-199	42	16	users	user	NOUN
ijtc-199	42	17	of	of	ADP
ijtc-199	42	18	financial	financial	ADJ
ijtc-199	42	19	reports	report	NOUN
ijtc-199	42	20	(	(	PUNCT
ijtc-199	42	21	stakeholders	stakeholder	NOUN
ijtc-199	42	22	)	)	PUNCT
ijtc-199	42	23	which	which	PRON
ijtc-199	42	24	are	be	AUX
ijtc-199	42	25	used	use	VERB
ijtc-199	42	26	as	as	ADP
ijtc-199	42	27	the	the	DET
ijtc-199	42	28	basis	basis	NOUN
ijtc-199	42	29	for	for	ADP
ijtc-199	42	30	decision	decision	NOUN
ijtc-199	42	31	making	making	NOUN
ijtc-199	42	32	.	.	PUNCT
ijtc-199	43	1	the	the	DET
ijtc-199	43	2	internal	internal	ADJ
ijtc-199	43	3	control	control	NOUN
ijtc-199	43	4	system	system	NOUN
ijtc-199	43	5	can	can	AUX
ijtc-199	43	6	be	be	AUX
ijtc-199	43	7	used	use	VERB
ijtc-199	43	8	by	by	ADP
ijtc-199	43	9	management	management	NOUN
ijtc-199	43	10	to	to	PART
ijtc-199	43	11	plan	plan	VERB
ijtc-199	43	12	and	and	CCONJ
ijtc-199	43	13	control	control	VERB
ijtc-199	43	14	the	the	DET
ijtc-199	43	15	operations	operation	NOUN
ijtc-199	43	16	of	of	ADP
ijtc-199	43	17	the	the	DET
ijtc-199	43	18	regional	regional	ADJ
ijtc-199	43	19	financial	financial	ADJ
ijtc-199	43	20	management	management	NOUN
ijtc-199	43	21	apparatus	apparatus	NOUN
ijtc-199	43	22	(	(	PUNCT
ijtc-199	43	23	hertati	hertati	NOUN
ijtc-199	43	24	.	.	PUNCT
ijtc-199	44	1	,	,	PUNCT
ijtc-199	45	1	2015	2015	NUM
ijtc-199	45	2	:	:	PUNCT
ijtc-199	46	1	kim	kim	PROPN
ijtc-199	46	2	,	,	PUNCT
ijtc-199	46	3	2012	2012	NUM
ijtc-199	46	4	:	:	PUNCT
ijtc-199	46	5	hammersley	hammersley	PROPN
ijtc-199	46	6	&	&	CCONJ
ijtc-199	46	7	myers	myers	PROPN
ijtc-199	46	8	,	,	PUNCT
ijtc-199	46	9	2008	2008	NUM
ijtc-199	46	10	:	:	PUNCT
ijtc-199	46	11	(	(	PUNCT
ijtc-199	46	12	feng	feng	PROPN
ijtc-199	46	13	&	&	CCONJ
ijtc-199	46	14	li	li	PROPN
ijtc-199	46	15	,	,	PUNCT
ijtc-199	46	16	2009	2009	NUM
ijtc-199	46	17	:	:	PUNCT
ijtc-199	46	18	gintschel	gintschel	PROPN
ijtc-199	46	19	,	,	PUNCT
ijtc-199	46	20	a.	a.	NOUN
ijtc-199	46	21	,	,	PUNCT
ijtc-199	46	22	markov	markov	NOUN
ijtc-199	46	23	,	,	PUNCT
ijtc-199	46	24	2014	2014	NUM
ijtc-199	46	25	:	:	PUNCT
ijtc-199	46	26	hayn	hayn	NOUN
ijtc-199	46	27	,	,	PUNCT
ijtc-199	46	28	1995	1995	NUM
ijtc-199	46	29	):	):	PUNCT
ijtc-199	46	30	guedhami	guedhami	NOUN
ijtc-199	46	31	,	,	PUNCT
ijtc-199	46	32	&	&	CCONJ
ijtc-199	46	33	pittman	pittman	NOUN
ijtc-199	46	34	,	,	PUNCT
ijtc-199	46	35	2009	2009	NUM
ijtc-199	46	36	:	:	PUNCT
ijtc-199	46	37	griffin	griffin	PROPN
ijtc-199	46	38	,	,	PUNCT
ijtc-199	46	39	&	&	CCONJ
ijtc-199	46	40	lont	lont	PROPN
ijtc-199	46	41	,	,	PUNCT
ijtc-199	46	42	2011	2011	NUM
ijtc-199	46	43	:	:	PUNCT
ijtc-199	46	44	eleswarapu	eleswarapu	PROPN
ijtc-199	46	45	,	,	PUNCT
ijtc-199	46	46	&	&	CCONJ
ijtc-199	46	47	thomson	thomson	PROPN
ijtc-199	46	48	,	,	PUNCT
ijtc-199	46	49	2004	2004	NUM
ijtc-199	46	50	)	)	PUNCT
ijtc-199	46	51	.	.	PUNCT
ijtc-199	47	1	the	the	DET
ijtc-199	47	2	system	system	NOUN
ijtc-199	47	3	is	be	AUX
ijtc-199	47	4	a	a	DET
ijtc-199	47	5	network	network	NOUN
ijtc-199	47	6	of	of	ADP
ijtc-199	47	7	procedures	procedure	NOUN
ijtc-199	47	8	that	that	PRON
ijtc-199	47	9	are	be	AUX
ijtc-199	47	10	united	unite	VERB
ijtc-199	47	11	with	with	ADP
ijtc-199	47	12	each	each	DET
ijtc-199	47	13	other	other	ADJ
ijtc-199	47	14	to	to	PART
ijtc-199	47	15	work	work	VERB
ijtc-199	47	16	harmoniously	harmoniously	ADV
ijtc-199	47	17	according	accord	VERB
ijtc-199	47	18	to	to	ADP
ijtc-199	47	19	an	an	DET
ijtc-199	47	20	integrated	integrate	VERB
ijtc-199	47	21	pattern	pattern	NOUN
ijtc-199	47	22	to	to	PART
ijtc-199	47	23	carry	carry	VERB
ijtc-199	47	24	out	out	ADP
ijtc-199	47	25	the	the	DET
ijtc-199	47	26	company	company	NOUN
ijtc-199	47	27	's	's	PART
ijtc-199	47	28	main	main	ADJ
ijtc-199	47	29	activities	activity	NOUN
ijtc-199	47	30	to	to	PART
ijtc-199	47	31	achieve	achieve	VERB
ijtc-199	47	32	its	its	PRON
ijtc-199	47	33	goals	goal	NOUN
ijtc-199	47	34	.	.	PUNCT
ijtc-199	48	1	a	a	DET
ijtc-199	48	2	procedure	procedure	NOUN
ijtc-199	48	3	is	be	AUX
ijtc-199	48	4	a	a	DET
ijtc-199	48	5	sequence	sequence	NOUN
ijtc-199	48	6	of	of	ADP
ijtc-199	48	7	clerical	clerical	ADJ
ijtc-199	48	8	activities	activity	NOUN
ijtc-199	48	9	,	,	PUNCT
ijtc-199	48	10	usually	usually	ADV
ijtc-199	48	11	involving	involve	VERB
ijtc-199	48	12	several	several	ADJ
ijtc-199	48	13	people	people	NOUN
ijtc-199	48	14	in	in	ADP
ijtc-199	48	15	one	one	NUM
ijtc-199	48	16	or	or	CCONJ
ijtc-199	48	17	more	more	ADJ
ijtc-199	48	18	departments	department	NOUN
ijtc-199	48	19	,	,	PUNCT
ijtc-199	48	20	designed	design	VERB
ijtc-199	48	21	to	to	PART
ijtc-199	48	22	ensure	ensure	VERB
ijtc-199	48	23	uniform	uniform	ADJ
ijtc-199	48	24	handling	handling	NOUN
ijtc-199	48	25	of	of	ADP
ijtc-199	48	26	recurring	recur	VERB
ijtc-199	48	27	corporate	corporate	ADJ
ijtc-199	48	28	transactions	transaction	NOUN
ijtc-199	48	29	.	.	PUNCT
ijtc-199	49	1	the	the	DET
ijtc-199	49	2	accounting	accounting	NOUN
ijtc-199	49	3	system	system	NOUN
ijtc-199	49	4	is	be	AUX
ijtc-199	49	5	an	an	DET
ijtc-199	49	6	organization	organization	NOUN
ijtc-199	49	7	of	of	ADP
ijtc-199	49	8	forms	form	NOUN
ijtc-199	49	9	,	,	PUNCT
ijtc-199	49	10	notebooks	notebook	NOUN
ijtc-199	49	11	,	,	PUNCT
ijtc-199	49	12	and	and	CCONJ
ijtc-199	49	13	reports	report	NOUN
ijtc-199	49	14	that	that	PRON
ijtc-199	49	15	are	be	AUX
ijtc-199	49	16	coordinated	coordinate	VERB
ijtc-199	49	17	in	in	ADP
ijtc-199	49	18	such	such	DET
ijtc-199	49	19	a	a	DET
ijtc-199	49	20	way	way	NOUN
ijtc-199	49	21	as	as	SCONJ
ijtc-199	49	22	to	to	PART
ijtc-199	49	23	provide	provide	VERB
ijtc-199	49	24	the	the	DET
ijtc-199	49	25	financial	financial	ADJ
ijtc-199	49	26	information	information	NOUN
ijtc-199	49	27	needed	need	VERB
ijtc-199	49	28	by	by	ADP
ijtc-199	49	29	management	management	NOUN
ijtc-199	49	30	and	and	CCONJ
ijtc-199	49	31	facilitate	facilitate	NOUN
ijtc-199	49	32	company	company	NOUN
ijtc-199	49	33	management	management	NOUN
ijtc-199	49	34	.	.	PUNCT
ijtc-199	50	1	accounting	accounting	NOUN
ijtc-199	50	2	systems	system	NOUN
ijtc-199	50	3	are	be	AUX
ijtc-199	50	4	methods	method	NOUN
ijtc-199	50	5	and	and	CCONJ
ijtc-199	50	6	procedures	procedure	NOUN
ijtc-199	50	7	for	for	ADP
ijtc-199	50	8	collecting	collect	VERB
ijtc-199	50	9	,	,	PUNCT
ijtc-199	50	10	classifying	classify	VERB
ijtc-199	50	11	,	,	PUNCT
ijtc-199	50	12	summarizing	summarizing	NOUN
ijtc-199	50	13	,	,	PUNCT
ijtc-199	50	14	and	and	CCONJ
ijtc-199	50	15	reporting	report	VERB
ijtc-199	50	16	on	on	ADP
ijtc-199	50	17	a	a	DET
ijtc-199	50	18	company	company	NOUN
ijtc-199	50	19	's	's	PART
ijtc-199	50	20	operating	operating	NOUN
ijtc-199	50	21	and	and	CCONJ
ijtc-199	50	22	financial	financial	ADJ
ijtc-199	50	23	information	information	NOUN
ijtc-199	50	24	.	.	PUNCT
ijtc-199	51	1	the	the	DET
ijtc-199	51	2	accounting	accounting	NOUN
ijtc-199	51	3	system	system	NOUN
ijtc-199	51	4	is	be	AUX
ijtc-199	51	5	an	an	DET
ijtc-199	51	6	information	information	NOUN
ijtc-199	51	7	system	system	NOUN
ijtc-199	51	8	within	within	ADP
ijtc-199	51	9	a	a	DET
ijtc-199	51	10	company	company	NOUN
ijtc-199	51	11	,	,	PUNCT
ijtc-199	51	12	which	which	PRON
ijtc-199	51	13	has	have	VERB
ijtc-199	51	14	a	a	DET
ijtc-199	51	15	role	role	NOUN
ijtc-199	51	16	as	as	ADP
ijtc-199	51	17	a	a	DET
ijtc-199	51	18	supporting	support	VERB
ijtc-199	51	19	tool	tool	NOUN
ijtc-199	51	20	for	for	ADP
ijtc-199	51	21	management	management	NOUN
ijtc-199	51	22	in	in	ADP
ijtc-199	51	23	controlling	control	VERB
ijtc-199	51	24	a	a	DET
ijtc-199	51	25	company	company	NOUN
ijtc-199	51	26	and	and	CCONJ
ijtc-199	51	27	as	as	ADP
ijtc-199	51	28	an	an	DET
ijtc-199	51	29	administrative	administrative	ADJ
ijtc-199	51	30	tool	tool	NOUN
ijtc-199	51	31	that	that	PRON
ijtc-199	51	32	can	can	AUX
ijtc-199	51	33	provide	provide	VERB
ijtc-199	51	34	supervision	supervision	NOUN
ijtc-199	51	35	so	so	SCONJ
ijtc-199	51	36	that	that	SCONJ
ijtc-199	51	37	parts	part	NOUN
ijtc-199	51	38	of	of	ADP
ijtc-199	51	39	one	one	NUM
ijtc-199	51	40	another	another	PRON
ijtc-199	51	41	will	will	AUX
ijtc-199	51	42	be	be	AUX
ijtc-199	51	43	able	able	ADJ
ijtc-199	51	44	to	to	PART
ijtc-199	51	45	supervise	supervise	VERB
ijtc-199	51	46	each	each	DET
ijtc-199	51	47	other	other	ADJ
ijtc-199	51	48	(	(	PUNCT
ijtc-199	51	49	kwon	kwon	PROPN
ijtc-199	51	50	,	,	PUNCT
ijtc-199	51	51	et	et	PROPN
ijtc-199	51	52	,	,	PUNCT
ijtc-199	51	53	al	al	PROPN
ijtc-199	51	54	,	,	PUNCT
ijtc-199	51	55	2012	2012	NUM
ijtc-199	51	56	)	)	PUNCT
ijtc-199	51	57	joh	joh	PROPN
ijtc-199	51	58	(	(	PUNCT
ijtc-199	51	59	2003	2003	NUM
ijtc-199	51	60	)	)	PUNCT
ijtc-199	51	61	states	state	VERB
ijtc-199	51	62	that	that	SCONJ
ijtc-199	51	63	the	the	DET
ijtc-199	51	64	internal	internal	ADJ
ijtc-199	51	65	control	control	NOUN
ijtc-199	51	66	system	system	NOUN
ijtc-199	51	67	has	have	VERB
ijtc-199	51	68	a	a	DET
ijtc-199	51	69	narrow	narrow	ADJ
ijtc-199	51	70	and	and	CCONJ
ijtc-199	51	71	broad	broad	ADJ
ijtc-199	51	72	meaning	meaning	NOUN
ijtc-199	51	73	.	.	PUNCT
ijtc-199	52	1	the	the	DET
ijtc-199	52	2	internal	internal	ADJ
ijtc-199	52	3	control	control	NOUN
ijtc-199	52	4	system	system	NOUN
ijtc-199	52	5	in	in	ADP
ijtc-199	52	6	a	a	DET
ijtc-199	52	7	narrow	narrow	ADJ
ijtc-199	52	8	sense	sense	NOUN
ijtc-199	52	9	is	be	AUX
ijtc-199	52	10	the	the	DET
ijtc-199	52	11	same	same	ADJ
ijtc-199	52	12	as	as	ADP
ijtc-199	52	13	an	an	DET
ijtc-199	52	14	internal	internal	ADJ
ijtc-199	52	15	check	check	NOUN
ijtc-199	52	16	,	,	PUNCT
ijtc-199	52	17	which	which	PRON
ijtc-199	52	18	is	be	AUX
ijtc-199	52	19	a	a	DET
ijtc-199	52	20	system	system	NOUN
ijtc-199	52	21	and	and	CCONJ
ijtc-199	52	22	procedure	procedure	NOUN
ijtc-199	52	23	that	that	PRON
ijtc-199	52	24	can	can	AUX
ijtc-199	52	25	automatically	automatically	ADV
ijtc-199	52	26	check	check	VERB
ijtc-199	52	27	each	each	DET
ijtc-199	52	28	other	other	ADJ
ijtc-199	52	29	's	's	PART
ijtc-199	52	30	accounting	accounting	NOUN
ijtc-199	52	31	records	record	NOUN
ijtc-199	52	32	carried	carry	VERB
ijtc-199	52	33	out	out	ADP
ijtc-199	52	34	by	by	ADP
ijtc-199	52	35	a	a	DET
ijtc-199	52	36	division	division	NOUN
ijtc-199	52	37	or	or	CCONJ
ijtc-199	52	38	other	other	ADJ
ijtc-199	52	39	function	function	NOUN
ijtc-199	52	40	within	within	ADP
ijtc-199	52	41	a	a	DET
ijtc-199	52	42	company	company	NOUN
ijtc-199	52	43	organization	organization	NOUN
ijtc-199	52	44	.	.	PUNCT
ijtc-199	53	1	internal	internal	ADJ
ijtc-199	53	2	control	control	NOUN
ijtc-199	53	3	system	system	NOUN
ijtc-199	53	4	the	the	DET
ijtc-199	53	5	internal	internal	ADJ
ijtc-199	53	6	control	control	NOUN
ijtc-199	53	7	system	system	NOUN
ijtc-199	53	8	includes	include	VERB
ijtc-199	53	9	structure	structure	NOUN
ijtc-199	53	10	,	,	PUNCT
ijtc-199	53	11	organization	organization	NOUN
ijtc-199	53	12	,	,	PUNCT
ijtc-199	53	13	and	and	CCONJ
ijtc-199	53	14	all	all	DET
ijtc-199	53	15	methods	method	NOUN
ijtc-199	53	16	and	and	CCONJ
ijtc-199	53	17	tools	tool	NOUN
ijtc-199	53	18	that	that	PRON
ijtc-199	53	19	are	be	AUX
ijtc-199	53	20	coordinated	coordinate	VERB
ijtc-199	53	21	and	and	CCONJ
ijtc-199	53	22	used	use	VERB
ijtc-199	53	23	within	within	ADP
ijtc-199	53	24	the	the	DET
ijtc-199	53	25	company	company	NOUN
ijtc-199	53	26	to	to	PART
ijtc-199	53	27	safeguard	safeguard	VERB
ijtc-199	53	28	the	the	DET
ijtc-199	53	29	organization	organization	NOUN
ijtc-199	53	30	's	's	PART
ijtc-199	53	31	wealth	wealth	NOUN
ijtc-199	53	32	,	,	PUNCT
ijtc-199	53	33	checking	check	VERB
ijtc-199	53	34	the	the	DET
ijtc-199	53	35	accuracy	accuracy	NOUN
ijtc-199	53	36	and	and	CCONJ
ijtc-199	53	37	reliability	reliability	NOUN
ijtc-199	53	38	of	of	ADP
ijtc-199	53	39	its	its	PRON
ijtc-199	53	40	accounting	accounting	NOUN
ijtc-199	53	41	data	datum	NOUN
ijtc-199	53	42	,	,	PUNCT
ijtc-199	53	43	encouraging	encourage	VERB
ijtc-199	53	44	efficiency	efficiency	NOUN
ijtc-199	53	45	,	,	PUNCT
ijtc-199	53	46	and	and	CCONJ
ijtc-199	53	47	encouraging	encourage	VERB
ijtc-199	53	48	compliance	compliance	NOUN
ijtc-199	53	49	with	with	ADP
ijtc-199	53	50	established	establish	VERB
ijtc-199	53	51	management	management	NOUN
ijtc-199	53	52	policies	policy	NOUN
ijtc-199	53	53	.	.	PUNCT
ijtc-199	54	1	more	more	ADJ
ijtc-199	54	2	thirsty	thirsty	ADJ
ijtc-199	54	3	(	(	PUNCT
ijtc-199	54	4	coso	coso	NOUN
ijtc-199	54	5	,	,	PUNCT
ijtc-199	54	6	1992	1992	NUM
ijtc-199	54	7	)	)	PUNCT
ijtc-199	54	8	.	.	PUNCT
ijtc-199	55	1	accounting	accounting	NOUN
ijtc-199	55	2	oversight	oversight	NOUN
ijtc-199	55	3	consists	consist	VERB
ijtc-199	55	4	of	of	ADP
ijtc-199	55	5	the	the	DET
ijtc-199	55	6	structure	structure	NOUN
ijtc-199	55	7	of	of	ADP
ijtc-199	55	8	the	the	DET
ijtc-199	55	9	regional	regional	ADJ
ijtc-199	55	10	financial	financial	ADJ
ijtc-199	55	11	management	management	NOUN
ijtc-199	55	12	apparatus	apparatus	NOUN
ijtc-199	55	13	and	and	CCONJ
ijtc-199	55	14	all	all	DET
ijtc-199	55	15	methods	method	NOUN
ijtc-199	55	16	and	and	CCONJ
ijtc-199	55	17	procedures	procedure	NOUN
ijtc-199	55	18	relating	relate	VERB
ijtc-199	55	19	primarily	primarily	ADV
ijtc-199	55	20	to	to	ADP
ijtc-199	55	21	,	,	PUNCT
ijtc-199	55	22	and	and	CCONJ
ijtc-199	55	23	directly	directly	ADV
ijtc-199	55	24	related	relate	VERB
ijtc-199	55	25	to	to	ADP
ijtc-199	55	26	,	,	PUNCT
ijtc-199	55	27	the	the	DET
ijtc-199	55	28	safeguarding	safeguarding	NOUN
ijtc-199	55	29	of	of	ADP
ijtc-199	55	30	assets	asset	NOUN
ijtc-199	55	31	and	and	CCONJ
ijtc-199	55	32	the	the	DET
ijtc-199	55	33	reliability	reliability	NOUN
ijtc-199	55	34	of	of	ADP
ijtc-199	55	35	financial	financial	ADJ
ijtc-199	55	36	records	record	NOUN
ijtc-199	55	37	.	.	PUNCT
ijtc-199	56	1	accounting	accounting	NOUN
ijtc-199	56	2	controls	control	NOUN
ijtc-199	56	3	usually	usually	ADV
ijtc-199	56	4	include	include	VERB
ijtc-199	56	5	controls	control	NOUN
ijtc-199	56	6	such	such	ADJ
ijtc-199	56	7	as	as	ADP
ijtc-199	56	8	systems	system	NOUN
ijtc-199	56	9	of	of	ADP
ijtc-199	56	10	approval	approval	NOUN
ijtc-199	56	11	and	and	CCONJ
ijtc-199	56	12	approval	approval	NOUN
ijtc-199	56	13	,	,	PUNCT
ijtc-199	56	14	separation	separation	NOUN
ijtc-199	56	15	of	of	ADP
ijtc-199	56	16	duties	duty	NOUN
ijtc-199	56	17	between	between	ADP
ijtc-199	56	18	those	those	PRON
ijtc-199	56	19	who	who	PRON
ijtc-199	56	20	record	record	VERB
ijtc-199	56	21	and	and	CCONJ
ijtc-199	56	22	make	make	VERB
ijtc-199	56	23	reports	report	NOUN
ijtc-199	56	24	with	with	ADP
ijtc-199	56	25	parties	party	NOUN
ijtc-199	56	26	who	who	PRON
ijtc-199	56	27	implement	implement	VERB
ijtc-199	56	28	or	or	CCONJ
ijtc-199	56	29	store	store	NOUN
ijtc-199	56	30	assets	asset	NOUN
ijtc-199	56	31	,	,	PUNCT
ijtc-199	56	32	physical	physical	ADJ
ijtc-199	56	33	control	control	NOUN
ijtc-199	56	34	of	of	ADP
ijtc-199	56	35	assets	asset	NOUN
ijtc-199	56	36	,	,	PUNCT
ijtc-199	56	37	or	or	CCONJ
ijtc-199	56	38	internal	internal	ADJ
ijtc-199	56	39	auditing	auditing	NOUN
ijtc-199	56	40	.	.	PUNCT
ijtc-199	57	1	this	this	DET
ijtc-199	57	2	control	control	NOUN
ijtc-199	57	3	is	be	AUX
ijtc-199	57	4	made	make	VERB
ijtc-199	57	5	to	to	PART
ijtc-199	57	6	prevent	prevent	VERB
ijtc-199	57	7	inefficiency	inefficiency	NOUN
ijtc-199	57	8	.	.	PUNCT
ijtc-199	58	1	(	(	PUNCT
ijtc-199	58	2	printed	print	VERB
ijtc-199	58	3	,	,	PUNCT
ijtc-199	58	4	et	et	PROPN
ijtc-199	58	5	,	,	PUNCT
ijtc-199	58	6	al	al	PROPN
ijtc-199	58	7	,	,	PUNCT
ijtc-199	58	8	2012	2012	NUM
ijtc-199	58	9	:	:	PUNCT
ijtc-199	58	10	pcaob	pcaob	NOUN
ijtc-199	58	11	,	,	PUNCT
ijtc-199	58	12	2004	2004	NUM
ijtc-199	58	13	:	:	PUNCT
ijtc-199	58	14	washington	washington	PROPN
ijtc-199	58	15	,	,	PUNCT
ijtc-199	58	16	et	et	PROPN
ijtc-199	58	17	,	,	PUNCT
ijtc-199	58	18	al	al	PROPN
ijtc-199	58	19	,	,	PUNCT
ijtc-199	58	20	2003	2003	NUM
ijtc-199	58	21	:	:	PUNCT
ijtc-199	59	1	hogan	hogan	PROPN
ijtc-199	59	2	,	,	PUNCT
ijtc-199	59	3	&	&	CCONJ
ijtc-199	59	4	wilkins	wilkins	PROPN
ijtc-199	59	5	,	,	PUNCT
ijtc-199	59	6	2008	2008	NUM
ijtc-199	59	7	:	:	PUNCT
ijtc-199	59	8	hertati	hertati	NOUN
ijtc-199	59	9	,	,	PUNCT
ijtc-199	59	10	2015	2015	NUM
ijtc-199	59	11	)	)	PUNCT
ijtc-199	59	12	.	.	PUNCT
ijtc-199	59	13	)	)	PUNCT
ijtc-199	60	1	administrative	administrative	ADJ
ijtc-199	60	2	control	control	NOUN
ijtc-199	60	3	(	(	PUNCT
ijtc-199	60	4	administrative	administrative	ADJ
ijtc-199	60	5	control	control	NOUN
ijtc-199	60	6	or	or	CCONJ
ijtc-199	60	7	feedback	feedback	NOUN
ijtc-199	60	8	control	control	NOUN
ijtc-199	60	9	)	)	PUNCT
ijtc-199	60	10	.	.	PUNCT
ijtc-199	61	1	this	this	DET
ijtc-199	61	2	supervision	supervision	NOUN
ijtc-199	61	3	is	be	AUX
ijtc-199	61	4	made	make	VERB
ijtc-199	61	5	to	to	PART
ijtc-199	61	6	improve	improve	VERB
ijtc-199	61	7	efficiency	efficiency	NOUN
ijtc-199	61	8	in	in	ADP
ijtc-199	61	9	operations	operation	NOUN
ijtc-199	61	10	,	,	PUNCT
ijtc-199	61	11	help	help	VERB
ijtc-199	61	12	to	to	PART
ijtc-199	61	13	ensure	ensure	VERB
ijtc-199	61	14	that	that	SCONJ
ijtc-199	61	15	nothing	nothing	PRON
ijtc-199	61	16	deviates	deviate	VERB
ijtc-199	61	17	from	from	ADP
ijtc-199	61	18	predetermined	predetermine	VERB
ijtc-199	61	19	management	management	NOUN
ijtc-199	61	20	policies	policy	NOUN
ijtc-199	61	21	.	.	PUNCT
ijtc-199	62	1	administrative	administrative	ADJ
ijtc-199	62	2	oversight	oversight	NOUN
ijtc-199	62	3	consists	consist	VERB
ijtc-199	62	4	of	of	ADP
ijtc-199	62	5	the	the	DET
ijtc-199	62	6	organizational	organizational	ADJ
ijtc-199	62	7	structure	structure	NOUN
ijtc-199	62	8	and	and	CCONJ
ijtc-199	62	9	all	all	DET
ijtc-199	62	10	methods	method	NOUN
ijtc-199	62	11	and	and	CCONJ
ijtc-199	62	12	procedures	procedure	NOUN
ijtc-199	62	13	which	which	PRON
ijtc-199	62	14	are	be	AUX
ijtc-199	62	15	primarily	primarily	ADV
ijtc-199	62	16	concerned	concerned	ADJ
ijtc-199	62	17	with	with	ADP
ijtc-199	62	18	operating	operate	VERB
ijtc-199	62	19	efficiency	efficiency	NOUN
ijtc-199	62	20	and	and	CCONJ
ijtc-199	62	21	adherence	adherence	NOUN
ijtc-199	62	22	to	to	ADP
ijtc-199	62	23	management	management	NOUN
ijtc-199	62	24	policies	policy	NOUN
ijtc-199	62	25	and	and	CCONJ
ijtc-199	62	26	usually	usually	ADV
ijtc-199	62	27	have	have	VERB
ijtc-199	62	28	only	only	ADV
ijtc-199	62	29	an	an	DET
ijtc-199	62	30	indirect	indirect	ADJ
ijtc-199	62	31	relationship	relationship	NOUN
ijtc-199	62	32	to	to	ADP
ijtc-199	62	33	financial	financial	ADJ
ijtc-199	62	34	records	record	NOUN
ijtc-199	62	35	.	.	PUNCT
ijtc-199	63	1	these	these	DET
ijtc-199	63	2	administrative	administrative	ADJ
ijtc-199	63	3	controls	control	NOUN
ijtc-199	63	4	usually	usually	ADV
ijtc-199	63	5	include	include	VERB
ijtc-199	63	6	controls	control	NOUN
ijtc-199	63	7	such	such	ADJ
ijtc-199	63	8	as	as	ADP
ijtc-199	63	9	statistical	statistical	ADJ
ijtc-199	63	10	analysis	analysis	NOUN
ijtc-199	63	11	,	,	PUNCT
ijtc-199	63	12	time	time	NOUN
ijtc-199	63	13	and	and	CCONJ
ijtc-199	63	14	motion	motion	NOUN
ijtc-199	63	15	studies	study	NOUN
ijtc-199	63	16	,	,	PUNCT
ijtc-199	63	17	performance	performance	NOUN
ijtc-199	63	18	reports	report	NOUN
ijtc-199	63	19	,	,	PUNCT
ijtc-199	63	20	employee	employee	NOUN
ijtc-199	63	21	training	training	NOUN
ijtc-199	63	22	programs	program	NOUN
ijtc-199	63	23	,	,	PUNCT
ijtc-199	63	24	and	and	CCONJ
ijtc-199	63	25	quality	quality	NOUN
ijtc-199	63	26	control	control	NOUN
ijtc-199	63	27	.	.	PUNCT
ijtc-199	64	1	this	this	DET
ijtc-199	64	2	supervision	supervision	NOUN
ijtc-199	64	3	is	be	AUX
ijtc-199	64	4	made	make	VERB
ijtc-199	64	5	to	to	PART
ijtc-199	64	6	obtain	obtain	VERB
ijtc-199	64	7	information	information	NOUN
ijtc-199	64	8	about	about	ADP
ijtc-199	64	9	the	the	DET
ijtc-199	64	10	results	result	NOUN
ijtc-199	64	11	of	of	ADP
ijtc-199	64	12	operations	operation	NOUN
ijtc-199	64	13	,	,	PUNCT
ijtc-199	64	14	whether	whether	SCONJ
ijtc-199	64	15	the	the	DET
ijtc-199	64	16	implementation	implementation	NOUN
ijtc-199	64	17	of	of	ADP
ijtc-199	64	18	work	work	NOUN
ijtc-199	64	19	deviates	deviate	VERB
ijtc-199	64	20	from	from	ADP
ijtc-199	64	21	the	the	DET
ijtc-199	64	22	plan	plan	NOUN
ijtc-199	64	23	,	,	PUNCT
ijtc-199	64	24	there	there	PRON
ijtc-199	64	25	are	be	VERB
ijtc-199	64	26	inefficiencies	inefficiency	NOUN
ijtc-199	64	27	or	or	CCONJ
ijtc-199	64	28	not	not	PART
ijtc-199	64	29	(	(	PUNCT
ijtc-199	64	30	jung	jung	PROPN
ijtc-199	64	31	,	,	PUNCT
ijtc-199	64	32	&	&	CCONJ
ijtc-199	64	33	kwon	kwon	PROPN
ijtc-199	64	34	,	,	PUNCT
ijtc-199	64	35	2002	2002	NUM
ijtc-199	64	36	)	)	PUNCT
ijtc-199	64	37	the	the	DET
ijtc-199	64	38	accounting	accounting	NOUN
ijtc-199	64	39	system	system	NOUN
ijtc-199	64	40	and	and	CCONJ
ijtc-199	64	41	the	the	DET
ijtc-199	64	42	internal	internal	ADJ
ijtc-199	64	43	control	control	NOUN
ijtc-199	64	44	system	system	NOUN
ijtc-199	64	45	are	be	AUX
ijtc-199	64	46	closely	closely	ADV
ijtc-199	64	47	related	relate	VERB
ijtc-199	64	48	,	,	PUNCT
ijtc-199	64	49	reflected	reflect	VERB
ijtc-199	64	50	in	in	ADP
ijtc-199	64	51	the	the	DET
ijtc-199	64	52	objectives	objective	NOUN
ijtc-199	64	53	of	of	ADP
ijtc-199	64	54	preparing	prepare	VERB
ijtc-199	64	55	the	the	DET
ijtc-199	64	56	accounting	accounting	NOUN
ijtc-199	64	57	system	system	NOUN
ijtc-199	64	58	itself	itself	PRON
ijtc-199	64	59	,	,	PUNCT
ijtc-199	64	60	meaning	mean	VERB
ijtc-199	64	61	that	that	SCONJ
ijtc-199	64	62	this	this	DET
ijtc-199	64	63	objective	objective	NOUN
ijtc-199	64	64	will	will	AUX
ijtc-199	64	65	be	be	AUX
ijtc-199	64	66	realized	realize	VERB
ijtc-199	64	67	if	if	SCONJ
ijtc-199	64	68	the	the	DET
ijtc-199	64	69	application	application	NOUN
ijtc-199	64	70	of	of	ADP
ijtc-199	64	71	the	the	DET
ijtc-199	64	72	elements	element	NOUN
ijtc-199	64	73	of	of	ADP
ijtc-199	64	74	internal	internal	ADJ
ijtc-199	64	75	control	control	NOUN
ijtc-199	64	76	can	can	AUX
ijtc-199	64	77	be	be	AUX
ijtc-199	64	78	implemented	implement	VERB
ijtc-199	64	79	.	.	PUNCT
ijtc-199	65	1	here	here	ADV
ijtc-199	65	2	,	,	PUNCT
ijtc-199	65	3	the	the	DET
ijtc-199	65	4	accounting	accounting	NOUN
ijtc-199	65	5	the	the	DET
ijtc-199	65	6	influence	influence	NOUN
ijtc-199	65	7	of	of	ADP
ijtc-199	65	8	internal	internal	ADJ
ijtc-199	65	9	control	control	NOUN
ijtc-199	65	10	system	system	NOUN
ijtc-199	65	11	,	,	PUNCT
ijtc-199	65	12	cash	cash	NOUN
ijtc-199	65	13	sales	sale	NOUN
ijtc-199	65	14	on	on	ADP
ijtc-199	65	15	regional	regional	ADJ
ijtc-199	65	16	asset	asset	NOUN
ijtc-199	65	17	management	management	NOUN
ijtc-199	65	18	receipts	receipt	NOUN
ijtc-199	65	19	safkaur	safkaur	VERB
ijtc-199	65	20	47	47	NUM
ijtc-199	65	21	|	|	ADV
ijtc-199	65	22	ilomata	ilomata	PROPN
ijtc-199	65	23	international	international	ADJ
ijtc-199	65	24	journal	journal	NOUN
ijtc-199	65	25	of	of	ADP
ijtc-199	65	26	tax	tax	PROPN
ijtc-199	65	27	&	&	CCONJ
ijtc-199	65	28	accounting	accounting	PROPN
ijtc-199	65	29	volume	volume	NOUN
ijtc-199	65	30	2	2	NUM
ijtc-199	65	31	issue	issue	NOUN
ijtc-199	65	32	1	1	NUM
ijtc-199	65	33	,	,	PUNCT
ijtc-199	65	34	january	january	NOUN
ijtc-199	65	35	2021	2021	NUM
ijtc-199	65	36	system	system	NOUN
ijtc-199	65	37	is	be	AUX
ijtc-199	65	38	an	an	DET
ijtc-199	65	39	implementing	implement	VERB
ijtc-199	65	40	tool	tool	NOUN
ijtc-199	65	41	in	in	ADP
ijtc-199	65	42	the	the	DET
ijtc-199	65	43	form	form	NOUN
ijtc-199	65	44	of	of	ADP
ijtc-199	65	45	procedures	procedure	NOUN
ijtc-199	65	46	that	that	PRON
ijtc-199	65	47	must	must	AUX
ijtc-199	65	48	be	be	AUX
ijtc-199	65	49	implemented	implement	VERB
ijtc-199	65	50	,	,	PUNCT
ijtc-199	65	51	while	while	SCONJ
ijtc-199	65	52	the	the	DET
ijtc-199	65	53	internal	internal	ADJ
ijtc-199	65	54	control	control	NOUN
ijtc-199	65	55	system	system	NOUN
ijtc-199	65	56	is	be	AUX
ijtc-199	65	57	a	a	DET
ijtc-199	65	58	measure	measure	NOUN
ijtc-199	65	59	or	or	CCONJ
ijtc-199	65	60	implementation	implementation	NOUN
ijtc-199	65	61	guideline	guideline	NOUN
ijtc-199	65	62	that	that	PRON
ijtc-199	65	63	is	be	AUX
ijtc-199	65	64	achieved	achieve	VERB
ijtc-199	65	65	in	in	ADP
ijtc-199	65	66	the	the	DET
ijtc-199	65	67	accounting	accounting	NOUN
ijtc-199	65	68	system	system	NOUN
ijtc-199	65	69	being	be	AUX
ijtc-199	65	70	run	run	VERB
ijtc-199	65	71	.	.	PUNCT
ijtc-199	66	1	sarikhani	sarikhani	NOUN
ijtc-199	66	2	,	,	PUNCT
ijtc-199	66	3	&	&	CCONJ
ijtc-199	66	4	ebrahimi	ebrahimi	PROPN
ijtc-199	66	5	(	(	PUNCT
ijtc-199	66	6	2011	2011	NUM
ijtc-199	66	7	)	)	PUNCT
ijtc-199	66	8	that	that	SCONJ
ijtc-199	66	9	the	the	DET
ijtc-199	66	10	internal	internal	ADJ
ijtc-199	66	11	control	control	NOUN
ijtc-199	66	12	system	system	NOUN
ijtc-199	66	13	includes	include	VERB
ijtc-199	66	14	organizational	organizational	ADJ
ijtc-199	66	15	structure	structure	NOUN
ijtc-199	66	16	,	,	PUNCT
ijtc-199	66	17	coordinated	coordinate	VERB
ijtc-199	66	18	methods	method	NOUN
ijtc-199	66	19	and	and	CCONJ
ijtc-199	66	20	measures	measure	NOUN
ijtc-199	66	21	to	to	PART
ijtc-199	66	22	safeguard	safeguard	VERB
ijtc-199	66	23	organizational	organizational	ADJ
ijtc-199	66	24	wealth	wealth	NOUN
ijtc-199	66	25	,	,	PUNCT
ijtc-199	66	26	check	check	VERB
ijtc-199	66	27	the	the	DET
ijtc-199	66	28	accuracy	accuracy	NOUN
ijtc-199	66	29	and	and	CCONJ
ijtc-199	66	30	reliability	reliability	NOUN
ijtc-199	66	31	of	of	ADP
ijtc-199	66	32	accounting	accounting	NOUN
ijtc-199	66	33	data	datum	NOUN
ijtc-199	66	34	,	,	PUNCT
ijtc-199	66	35	encourages	encourage	VERB
ijtc-199	66	36	efficiency	efficiency	NOUN
ijtc-199	66	37	and	and	CCONJ
ijtc-199	66	38	encourages	encourage	VERB
ijtc-199	66	39	compliance	compliance	NOUN
ijtc-199	66	40	with	with	ADP
ijtc-199	66	41	management	management	NOUN
ijtc-199	66	42	policies	policy	NOUN
ijtc-199	66	43	.	.	PUNCT
ijtc-199	67	1	the	the	DET
ijtc-199	67	2	internal	internal	ADJ
ijtc-199	67	3	control	control	NOUN
ijtc-199	67	4	system	system	NOUN
ijtc-199	67	5	is	be	AUX
ijtc-199	67	6	an	an	DET
ijtc-199	67	7	effort	effort	NOUN
ijtc-199	67	8	or	or	CCONJ
ijtc-199	67	9	action	action	NOUN
ijtc-199	67	10	taken	take	VERB
ijtc-199	67	11	by	by	ADP
ijtc-199	67	12	the	the	DET
ijtc-199	67	13	management	management	NOUN
ijtc-199	67	14	of	of	ADP
ijtc-199	67	15	the	the	DET
ijtc-199	67	16	company	company	NOUN
ijtc-199	67	17	to	to	PART
ijtc-199	67	18	regulate	regulate	VERB
ijtc-199	67	19	and	and	CCONJ
ijtc-199	67	20	direct	direct	VERB
ijtc-199	67	21	the	the	DET
ijtc-199	67	22	activities	activity	NOUN
ijtc-199	67	23	of	of	ADP
ijtc-199	67	24	the	the	DET
ijtc-199	67	25	company	company	NOUN
ijtc-199	67	26	and	and	CCONJ
ijtc-199	67	27	to	to	PART
ijtc-199	67	28	control	control	VERB
ijtc-199	67	29	all	all	DET
ijtc-199	67	30	implementation	implementation	NOUN
ijtc-199	67	31	of	of	ADP
ijtc-199	67	32	the	the	DET
ijtc-199	67	33	plans	plan	NOUN
ijtc-199	67	34	that	that	PRON
ijtc-199	67	35	have	have	AUX
ijtc-199	67	36	been	be	AUX
ijtc-199	67	37	set	set	VERB
ijtc-199	67	38	so	so	SCONJ
ijtc-199	67	39	that	that	SCONJ
ijtc-199	67	40	goals	goal	NOUN
ijtc-199	67	41	can	can	AUX
ijtc-199	67	42	be	be	AUX
ijtc-199	67	43	achieved	achieve	VERB
ijtc-199	67	44	properly	properly	ADV
ijtc-199	67	45	.	.	PUNCT
ijtc-199	68	1	the	the	DET
ijtc-199	68	2	main	main	ADJ
ijtc-199	68	3	elements	element	NOUN
ijtc-199	68	4	of	of	ADP
ijtc-199	68	5	the	the	DET
ijtc-199	68	6	internal	internal	ADJ
ijtc-199	68	7	control	control	NOUN
ijtc-199	68	8	system	system	NOUN
ijtc-199	68	9	as	as	SCONJ
ijtc-199	68	10	stated	state	VERB
ijtc-199	68	11	by	by	ADP
ijtc-199	68	12	lee	lee	PROPN
ijtc-199	68	13	&	&	CCONJ
ijtc-199	68	14	choi	choi	PROPN
ijtc-199	68	15	(	(	PUNCT
ijtc-199	68	16	2010	2010	NUM
ijtc-199	68	17	)	)	PUNCT
ijtc-199	68	18	and	and	CCONJ
ijtc-199	68	19	jang	jang	PROPN
ijtc-199	68	20	,	,	PUNCT
ijtc-199	68	21	&	&	CCONJ
ijtc-199	68	22	cheon	cheon	PROPN
ijtc-199	68	23	,	,	PUNCT
ijtc-199	68	24	(	(	PUNCT
ijtc-199	68	25	2003	2003	NUM
ijtc-199	68	26	)	)	PUNCT
ijtc-199	68	27	are	be	AUX
ijtc-199	68	28	:	:	PUNCT
ijtc-199	68	29	1	1	X
ijtc-199	68	30	.	.	PUNCT
ijtc-199	69	1	the	the	DET
ijtc-199	69	2	structure	structure	NOUN
ijtc-199	69	3	of	of	ADP
ijtc-199	69	4	the	the	DET
ijtc-199	69	5	regional	regional	ADJ
ijtc-199	69	6	financial	financial	ADJ
ijtc-199	69	7	.	.	PUNCT
ijtc-199	70	1	management	management	NOUN
ijtc-199	70	2	apparatus	apparatus	NOUN
ijtc-199	70	3	that	that	PRON
ijtc-199	70	4	separates	separate	VERB
ijtc-199	70	5	functional	functional	ADJ
ijtc-199	70	6	responsibilities	responsibility	NOUN
ijtc-199	70	7	.	.	PUNCT
ijtc-199	71	1	the	the	DET
ijtc-199	71	2	organizational	organizational	ADJ
ijtc-199	71	3	structure	structure	NOUN
ijtc-199	71	4	of	of	ADP
ijtc-199	71	5	the	the	DET
ijtc-199	71	6	regional	regional	ADJ
ijtc-199	71	7	financial	financial	ADJ
ijtc-199	71	8	management	management	NOUN
ijtc-199	71	9	apparatus	apparatus	NOUN
ijtc-199	71	10	must	must	AUX
ijtc-199	71	11	be	be	AUX
ijtc-199	71	12	formulated	formulate	VERB
ijtc-199	71	13	firmly	firmly	ADV
ijtc-199	71	14	and	and	CCONJ
ijtc-199	71	15	independently	independently	ADV
ijtc-199	71	16	.	.	PUNCT
ijtc-199	72	1	the	the	DET
ijtc-199	72	2	operational	operational	ADJ
ijtc-199	72	3	functions	function	NOUN
ijtc-199	72	4	are	be	AUX
ijtc-199	72	5	the	the	DET
ijtc-199	72	6	functions	function	NOUN
ijtc-199	72	7	that	that	PRON
ijtc-199	72	8	have	have	VERB
ijtc-199	72	9	the	the	DET
ijtc-199	72	10	authority	authority	NOUN
ijtc-199	72	11	to	to	PART
ijtc-199	72	12	carry	carry	VERB
ijtc-199	72	13	out	out	ADP
ijtc-199	72	14	an	an	DET
ijtc-199	72	15	activity	activity	NOUN
ijtc-199	72	16	.	.	PUNCT
ijtc-199	73	1	the	the	DET
ijtc-199	73	2	function	function	NOUN
ijtc-199	73	3	of	of	ADP
ijtc-199	73	4	saving	saving	NOUN
ijtc-199	73	5	is	be	AUX
ijtc-199	73	6	a	a	DET
ijtc-199	73	7	function	function	NOUN
ijtc-199	73	8	that	that	PRON
ijtc-199	73	9	has	have	VERB
ijtc-199	73	10	the	the	DET
ijtc-199	73	11	authority	authority	NOUN
ijtc-199	73	12	to	to	PART
ijtc-199	73	13	store	store	VERB
ijtc-199	73	14	company	company	NOUN
ijtc-199	73	15	assets	asset	NOUN
ijtc-199	73	16	.	.	PUNCT
ijtc-199	74	1	the	the	DET
ijtc-199	74	2	accounting	accounting	NOUN
ijtc-199	74	3	function	function	NOUN
ijtc-199	74	4	is	be	AUX
ijtc-199	74	5	a	a	DET
ijtc-199	74	6	function	function	NOUN
ijtc-199	74	7	that	that	PRON
ijtc-199	74	8	has	have	VERB
ijtc-199	74	9	the	the	DET
ijtc-199	74	10	authority	authority	NOUN
ijtc-199	74	11	to	to	PART
ijtc-199	74	12	record	record	VERB
ijtc-199	74	13	financial	financial	ADJ
ijtc-199	74	14	events	event	NOUN
ijtc-199	74	15	of	of	ADP
ijtc-199	74	16	the	the	DET
ijtc-199	74	17	regional	regional	ADJ
ijtc-199	74	18	financial	financial	ADJ
ijtc-199	74	19	management	management	NOUN
ijtc-199	74	20	apparatus	apparatus	NOUN
ijtc-199	74	21	.	.	PUNCT
ijtc-199	75	1	these	these	DET
ijtc-199	75	2	functions	function	NOUN
ijtc-199	75	3	must	must	AUX
ijtc-199	75	4	not	not	PART
ijtc-199	75	5	be	be	AUX
ijtc-199	75	6	given	give	VERB
ijtc-199	75	7	full	full	ADJ
ijtc-199	75	8	responsibility	responsibility	NOUN
ijtc-199	75	9	for	for	ADP
ijtc-199	75	10	carrying	carry	VERB
ijtc-199	75	11	out	out	ADP
ijtc-199	75	12	all	all	DET
ijtc-199	75	13	stages	stage	NOUN
ijtc-199	75	14	of	of	ADP
ijtc-199	75	15	the	the	DET
ijtc-199	75	16	transaction	transaction	NOUN
ijtc-199	75	17	one	one	NUM
ijtc-199	75	18	person	person	NOUN
ijtc-199	75	19	)	)	PUNCT
ijtc-199	75	20	.	.	PUNCT
ijtc-199	76	1	2	2	X
ijtc-199	76	2	.	.	X
ijtc-199	76	3	authority	authority	NOUN
ijtc-199	76	4	system	system	NOUN
ijtc-199	76	5	and	and	CCONJ
ijtc-199	76	6	procedures	procedure	NOUN
ijtc-199	76	7	.	.	PUNCT
ijtc-199	77	1	records	record	NOUN
ijtc-199	77	2	that	that	PRON
ijtc-199	77	3	provide	provide	VERB
ijtc-199	77	4	adequate	adequate	ADJ
ijtc-199	77	5	protection	protection	NOUN
ijtc-199	77	6	against	against	ADP
ijtc-199	77	7	wealth	wealth	NOUN
ijtc-199	77	8	,	,	PUNCT
ijtc-199	77	9	debt	debt	NOUN
ijtc-199	77	10	,	,	PUNCT
ijtc-199	77	11	income	income	NOUN
ijtc-199	77	12	,	,	PUNCT
ijtc-199	77	13	and	and	CCONJ
ijtc-199	77	14	expenses	expense	NOUN
ijtc-199	77	15	.	.	PUNCT
ijtc-199	78	1	with	with	ADP
ijtc-199	78	2	the	the	DET
ijtc-199	78	3	system	system	NOUN
ijtc-199	78	4	of	of	ADP
ijtc-199	78	5	authority	authority	NOUN
ijtc-199	78	6	and	and	CCONJ
ijtc-199	78	7	recording	recording	NOUN
ijtc-199	78	8	procedures	procedure	NOUN
ijtc-199	78	9	,	,	PUNCT
ijtc-199	78	10	transaction	transaction	NOUN
ijtc-199	78	11	business	business	NOUN
ijtc-199	78	12	activities	activity	NOUN
ijtc-199	78	13	are	be	AUX
ijtc-199	78	14	under	under	ADP
ijtc-199	78	15	the	the	DET
ijtc-199	78	16	supervision	supervision	NOUN
ijtc-199	78	17	and	and	CCONJ
ijtc-199	78	18	must	must	AUX
ijtc-199	78	19	be	be	AUX
ijtc-199	78	20	based	base	VERB
ijtc-199	78	21	on	on	ADP
ijtc-199	78	22	the	the	DET
ijtc-199	78	23	authority	authority	NOUN
ijtc-199	78	24	of	of	ADP
ijtc-199	78	25	the	the	DET
ijtc-199	78	26	authorized	authorized	ADJ
ijtc-199	78	27	official	official	NOUN
ijtc-199	78	28	for	for	ADP
ijtc-199	78	29	the	the	DET
ijtc-199	78	30	transaction	transaction	NOUN
ijtc-199	78	31	.	.	PUNCT
ijtc-199	79	1	healthy	healthy	ADJ
ijtc-199	79	2	practice	practice	NOUN
ijtc-199	79	3	in	in	ADP
ijtc-199	79	4	carrying	carry	VERB
ijtc-199	79	5	out	out	ADP
ijtc-199	79	6	the	the	DET
ijtc-199	79	7	duties	duty	NOUN
ijtc-199	79	8	and	and	CCONJ
ijtc-199	79	9	functions	function	NOUN
ijtc-199	79	10	of	of	ADP
ijtc-199	79	11	the	the	DET
ijtc-199	79	12	regional	regional	ADJ
ijtc-199	79	13	financial	financial	ADJ
ijtc-199	79	14	management	management	NOUN
ijtc-199	79	15	apparatus	apparatus	NOUN
ijtc-199	79	16	.	.	PUNCT
ijtc-199	80	1	the	the	DET
ijtc-199	80	2	form	form	NOUN
ijtc-199	80	3	of	of	ADP
ijtc-199	80	4	supervision	supervision	NOUN
ijtc-199	80	5	that	that	PRON
ijtc-199	80	6	is	be	AUX
ijtc-199	80	7	carried	carry	VERB
ijtc-199	80	8	out	out	ADP
ijtc-199	80	9	is	be	AUX
ijtc-199	80	10	through	through	ADP
ijtc-199	80	11	the	the	DET
ijtc-199	80	12	division	division	NOUN
ijtc-199	80	13	of	of	ADP
ijtc-199	80	14	tasks	task	NOUN
ijtc-199	80	15	between	between	ADP
ijtc-199	80	16	the	the	DET
ijtc-199	80	17	regional	regional	ADJ
ijtc-199	80	18	financial	financial	ADJ
ijtc-199	80	19	management	management	NOUN
ijtc-199	80	20	apparatus	apparatus	NOUN
ijtc-199	80	21	or	or	CCONJ
ijtc-199	80	22	between	between	ADP
ijtc-199	80	23	people	people	NOUN
ijtc-199	80	24	who	who	PRON
ijtc-199	80	25	must	must	AUX
ijtc-199	80	26	carry	carry	VERB
ijtc-199	80	27	out	out	ADP
ijtc-199	80	28	a	a	DET
ijtc-199	80	29	work	work	NOUN
ijtc-199	80	30	activity	activity	NOUN
ijtc-199	80	31	properly	properly	ADV
ijtc-199	80	32	.	.	PUNCT
ijtc-199	81	1	3	3	X
ijtc-199	81	2	.	.	X
ijtc-199	81	3	creating	create	VERB
ijtc-199	81	4	healthy	healthy	ADJ
ijtc-199	81	5	practices	practice	NOUN
ijtc-199	81	6	.	.	PUNCT
ijtc-199	82	1	the	the	DET
ijtc-199	82	2	use	use	NOUN
ijtc-199	82	3	of	of	ADP
ijtc-199	82	4	printed	print	VERB
ijtc-199	82	5	serial	serial	ADJ
ijtc-199	82	6	numbered	number	VERB
ijtc-199	82	7	forms	form	NOUN
ijtc-199	82	8	must	must	AUX
ijtc-199	82	9	be	be	AUX
ijtc-199	82	10	accounted	account	VERB
ijtc-199	82	11	for	for	ADP
ijtc-199	82	12	by	by	ADP
ijtc-199	82	13	the	the	DET
ijtc-199	82	14	authorities	authority	NOUN
ijtc-199	82	15	.	.	PUNCT
ijtc-199	83	1	unannounced	unannounced	ADJ
ijtc-199	83	2	checks	check	NOUN
ijtc-199	83	3	will	will	AUX
ijtc-199	83	4	encourage	encourage	VERB
ijtc-199	83	5	employees	employee	NOUN
ijtc-199	83	6	to	to	PART
ijtc-199	83	7	carry	carry	VERB
ijtc-199	83	8	out	out	ADP
ijtc-199	83	9	their	their	PRON
ijtc-199	83	10	duties	duty	NOUN
ijtc-199	83	11	according	accord	VERB
ijtc-199	83	12	to	to	ADP
ijtc-199	83	13	predetermined	predetermine	VERB
ijtc-199	83	14	rules	rule	NOUN
ijtc-199	83	15	.	.	PUNCT
ijtc-199	84	1	every	every	DET
ijtc-199	84	2	transaction	transaction	NOUN
ijtc-199	84	3	may	may	AUX
ijtc-199	84	4	not	not	PART
ijtc-199	84	5	be	be	AUX
ijtc-199	84	6	carried	carry	VERB
ijtc-199	84	7	out	out	ADP
ijtc-199	84	8	from	from	ADP
ijtc-199	84	9	start	start	NOUN
ijtc-199	84	10	to	to	ADP
ijtc-199	84	11	finish	finish	VERB
ijtc-199	84	12	by	by	ADP
ijtc-199	84	13	one	one	NUM
ijtc-199	84	14	person	person	NOUN
ijtc-199	84	15	,	,	PUNCT
ijtc-199	84	16	one	one	NUM
ijtc-199	84	17	organization	organization	NOUN
ijtc-199	84	18	,	,	PUNCT
ijtc-199	84	19	without	without	ADP
ijtc-199	84	20	interference	interference	NOUN
ijtc-199	84	21	from	from	ADP
ijtc-199	84	22	one	one	NUM
ijtc-199	84	23	person	person	NOUN
ijtc-199	84	24	or	or	CCONJ
ijtc-199	84	25	another	another	DET
ijtc-199	84	26	organizational	organizational	ADJ
ijtc-199	84	27	unit	unit	NOUN
ijtc-199	84	28	.	.	PUNCT
ijtc-199	85	1	job	job	NOUN
ijtc-199	85	2	rotations	rotation	NOUN
ijtc-199	85	3	that	that	PRON
ijtc-199	85	4	are	be	AUX
ijtc-199	85	5	held	hold	VERB
ijtc-199	85	6	regularly	regularly	ADV
ijtc-199	85	7	will	will	AUX
ijtc-199	85	8	be	be	AUX
ijtc-199	85	9	able	able	ADJ
ijtc-199	85	10	to	to	PART
ijtc-199	85	11	maintain	maintain	VERB
ijtc-199	85	12	the	the	DET
ijtc-199	85	13	independence	independence	NOUN
ijtc-199	85	14	of	of	ADP
ijtc-199	85	15	officials	official	NOUN
ijtc-199	85	16	in	in	ADP
ijtc-199	85	17	carrying	carry	VERB
ijtc-199	85	18	out	out	ADP
ijtc-199	85	19	their	their	PRON
ijtc-199	85	20	duties	duty	NOUN
ijtc-199	85	21	so	so	SCONJ
ijtc-199	85	22	that	that	DET
ijtc-199	85	23	collusion	collusion	NOUN
ijtc-199	85	24	between	between	ADP
ijtc-199	85	25	them	they	PRON
ijtc-199	85	26	can	can	AUX
ijtc-199	85	27	be	be	AUX
ijtc-199	85	28	avoided	avoid	VERB
ijtc-199	85	29	.	.	PUNCT
ijtc-199	86	1	the	the	DET
ijtc-199	86	2	requirement	requirement	NOUN
ijtc-199	86	3	of	of	ADP
ijtc-199	86	4	taking	take	VERB
ijtc-199	86	5	leave	leave	NOUN
ijtc-199	86	6	for	for	ADP
ijtc-199	86	7	eligible	eligible	ADJ
ijtc-199	86	8	employees	employee	NOUN
ijtc-199	86	9	.	.	PUNCT
ijtc-199	87	1	periodically	periodically	ADV
ijtc-199	87	2	,	,	PUNCT
ijtc-199	87	3	physical	physical	ADJ
ijtc-199	87	4	assets	asset	NOUN
ijtc-199	87	5	are	be	AUX
ijtc-199	87	6	matched	match	VERB
ijtc-199	87	7	against	against	ADP
ijtc-199	87	8	the	the	DET
ijtc-199	87	9	records	record	NOUN
ijtc-199	87	10	.	.	PUNCT
ijtc-199	88	1	establishment	establishment	NOUN
ijtc-199	88	2	of	of	ADP
ijtc-199	88	3	an	an	DET
ijtc-199	88	4	organizational	organizational	ADJ
ijtc-199	88	5	unit	unit	NOUN
ijtc-199	88	6	whose	whose	DET
ijtc-199	88	7	task	task	NOUN
ijtc-199	88	8	is	be	AUX
ijtc-199	88	9	to	to	PART
ijtc-199	88	10	check	check	VERB
ijtc-199	88	11	the	the	DET
ijtc-199	88	12	effectiveness	effectiveness	NOUN
ijtc-199	88	13	of	of	ADP
ijtc-199	88	14	other	other	ADJ
ijtc-199	88	15	elements	element	NOUN
ijtc-199	88	16	of	of	ADP
ijtc-199	88	17	the	the	DET
ijtc-199	88	18	internal	internal	ADJ
ijtc-199	88	19	control	control	NOUN
ijtc-199	88	20	system	system	NOUN
ijtc-199	88	21	.	.	PUNCT
ijtc-199	89	1	employees	employee	NOUN
ijtc-199	89	2	whose	whose	DET
ijtc-199	89	3	quality	quality	NOUN
ijtc-199	89	4	is	be	AUX
ijtc-199	89	5	under	under	ADP
ijtc-199	89	6	their	their	PRON
ijtc-199	89	7	responsibilities	responsibility	NOUN
ijtc-199	89	8	.	.	PUNCT
ijtc-199	90	1	to	to	PART
ijtc-199	90	2	obtain	obtain	VERB
ijtc-199	90	3	adequate	adequate	ADJ
ijtc-199	90	4	employees	employee	NOUN
ijtc-199	90	5	under	under	ADP
ijtc-199	90	6	the	the	DET
ijtc-199	90	7	needs	need	NOUN
ijtc-199	90	8	of	of	ADP
ijtc-199	90	9	regional	regional	ADJ
ijtc-199	90	10	financial	financial	ADJ
ijtc-199	90	11	management	management	NOUN
ijtc-199	90	12	employees	employee	NOUN
ijtc-199	90	13	,	,	PUNCT
ijtc-199	90	14	steps	step	NOUN
ijtc-199	90	15	must	must	AUX
ijtc-199	90	16	be	be	AUX
ijtc-199	90	17	taken	take	VERB
ijtc-199	90	18	.	.	PUNCT
ijtc-199	91	1	selection	selection	NOUN
ijtc-199	91	2	of	of	ADP
ijtc-199	91	3	candidates	candidate	NOUN
ijtc-199	91	4	for	for	ADP
ijtc-199	91	5	regional	regional	ADJ
ijtc-199	91	6	financial	financial	ADJ
ijtc-199	91	7	management	management	NOUN
ijtc-199	91	8	employees	employee	NOUN
ijtc-199	91	9	based	base	VERB
ijtc-199	91	10	on	on	ADP
ijtc-199	91	11	the	the	DET
ijtc-199	91	12	requirements	requirement	NOUN
ijtc-199	91	13	demanded	demand	VERB
ijtc-199	91	14	by	by	ADP
ijtc-199	91	15	the	the	DET
ijtc-199	91	16	work	work	NOUN
ijtc-199	91	17	.	.	PUNCT
ijtc-199	92	1	development	development	NOUN
ijtc-199	92	2	of	of	ADP
ijtc-199	92	3	education	education	NOUN
ijtc-199	92	4	for	for	ADP
ijtc-199	92	5	regional	regional	ADJ
ijtc-199	92	6	financial	financial	ADJ
ijtc-199	92	7	managers	manager	NOUN
ijtc-199	92	8	as	as	ADV
ijtc-199	92	9	long	long	ADV
ijtc-199	92	10	as	as	SCONJ
ijtc-199	92	11	they	they	PRON
ijtc-199	92	12	are	be	AUX
ijtc-199	92	13	employees	employee	NOUN
ijtc-199	92	14	of	of	ADP
ijtc-199	92	15	regional	regional	ADJ
ijtc-199	92	16	financial	financial	ADJ
ijtc-199	92	17	management	management	NOUN
ijtc-199	92	18	,	,	PUNCT
ijtc-199	92	19	under	under	ADP
ijtc-199	92	20	the	the	DET
ijtc-199	92	21	demands	demand	NOUN
ijtc-199	92	22	of	of	ADP
ijtc-199	92	23	their	their	PRON
ijtc-199	92	24	job	job	NOUN
ijtc-199	92	25	development	development	NOUN
ijtc-199	92	26	.	.	PUNCT
ijtc-199	93	1	sales	sale	NOUN
ijtc-199	93	2	activity	activity	NOUN
ijtc-199	93	3	is	be	AUX
ijtc-199	93	4	the	the	DET
ijtc-199	93	5	main	main	ADJ
ijtc-199	93	6	activity	activity	NOUN
ijtc-199	93	7	of	of	ADP
ijtc-199	93	8	a	a	DET
ijtc-199	93	9	trading	trading	NOUN
ijtc-199	93	10	company	company	NOUN
ijtc-199	93	11	,	,	PUNCT
ijtc-199	93	12	without	without	ADP
ijtc-199	93	13	sales	sale	NOUN
ijtc-199	93	14	activities	activity	NOUN
ijtc-199	93	15	,	,	PUNCT
ijtc-199	93	16	the	the	DET
ijtc-199	93	17	company	company	NOUN
ijtc-199	93	18	can	can	AUX
ijtc-199	93	19	not	not	PART
ijtc-199	93	20	grow	grow	VERB
ijtc-199	93	21	and	and	CCONJ
ijtc-199	93	22	develop	develop	VERB
ijtc-199	93	23	because	because	SCONJ
ijtc-199	93	24	sales	sale	NOUN
ijtc-199	93	25	are	be	AUX
ijtc-199	93	26	the	the	DET
ijtc-199	93	27	income	income	NOUN
ijtc-199	93	28	earned	earn	VERB
ijtc-199	93	29	by	by	ADP
ijtc-199	93	30	the	the	DET
ijtc-199	93	31	company	company	NOUN
ijtc-199	93	32	and	and	CCONJ
ijtc-199	93	33	will	will	AUX
ijtc-199	93	34	have	have	VERB
ijtc-199	93	35	the	the	DET
ijtc-199	93	36	effect	effect	NOUN
ijtc-199	93	37	of	of	ADP
ijtc-199	93	38	increasing	increase	VERB
ijtc-199	93	39	the	the	DET
ijtc-199	93	40	company	company	NOUN
ijtc-199	93	41	's	's	PART
ijtc-199	93	42	capital	capital	NOUN
ijtc-199	93	43	.	.	PUNCT
ijtc-199	94	1	therefore	therefore	ADV
ijtc-199	94	2	,	,	PUNCT
ijtc-199	94	3	income	income	NOUN
ijtc-199	94	4	from	from	ADP
ijtc-199	94	5	the	the	DET
ijtc-199	94	6	sale	sale	NOUN
ijtc-199	94	7	of	of	ADP
ijtc-199	94	8	goods	good	NOUN
ijtc-199	94	9	or	or	CCONJ
ijtc-199	94	10	the	the	DET
ijtc-199	94	11	influence	influence	NOUN
ijtc-199	94	12	of	of	ADP
ijtc-199	94	13	internal	internal	ADJ
ijtc-199	94	14	control	control	NOUN
ijtc-199	94	15	system	system	NOUN
ijtc-199	94	16	,	,	PUNCT
ijtc-199	94	17	cash	cash	NOUN
ijtc-199	94	18	sales	sale	NOUN
ijtc-199	94	19	on	on	ADP
ijtc-199	94	20	regional	regional	ADJ
ijtc-199	94	21	asset	asset	NOUN
ijtc-199	94	22	management	management	NOUN
ijtc-199	94	23	receipts	receipt	NOUN
ijtc-199	94	24	safkaur	safkaur	VERB
ijtc-199	94	25	48	48	NUM
ijtc-199	94	26	|	|	ADV
ijtc-199	94	27	ilomata	ilomata	PROPN
ijtc-199	94	28	international	international	ADJ
ijtc-199	94	29	journal	journal	NOUN
ijtc-199	94	30	of	of	ADP
ijtc-199	94	31	tax	tax	PROPN
ijtc-199	94	32	&	&	CCONJ
ijtc-199	94	33	accounting	accounting	PROPN
ijtc-199	94	34	volume	volume	NOUN
ijtc-199	94	35	2	2	NUM
ijtc-199	94	36	issue	issue	NOUN
ijtc-199	94	37	1	1	NUM
ijtc-199	94	38	,	,	PUNCT
ijtc-199	94	39	january	january	PROPN
ijtc-199	94	40	2021	2021	NUM
ijtc-199	94	41	services	service	NOUN
ijtc-199	94	42	is	be	AUX
ijtc-199	94	43	often	often	ADV
ijtc-199	94	44	referred	refer	VERB
ijtc-199	94	45	to	to	ADP
ijtc-199	94	46	as	as	ADP
ijtc-199	94	47	sales	sale	NOUN
ijtc-199	94	48	.	.	PUNCT
ijtc-199	95	1	there	there	PRON
ijtc-199	95	2	are	be	VERB
ijtc-199	95	3	times	time	NOUN
ijtc-199	95	4	when	when	SCONJ
ijtc-199	95	5	companies	company	NOUN
ijtc-199	95	6	use	use	VERB
ijtc-199	95	7	a	a	DET
ijtc-199	95	8	more	more	ADV
ijtc-199	95	9	appropriate	appropriate	ADJ
ijtc-199	95	10	term	term	NOUN
ijtc-199	95	11	,	,	PUNCT
ijtc-199	95	12	namely	namely	ADV
ijtc-199	95	13	sales	sale	NOUN
ijtc-199	95	14	of	of	ADP
ijtc-199	95	15	merchandise	merchandise	NOUN
ijtc-199	95	16	.	.	PUNCT
ijtc-199	96	1	sales	sale	NOUN
ijtc-199	96	2	transactions	transaction	NOUN
ijtc-199	96	3	that	that	PRON
ijtc-199	96	4	occur	occur	VERB
ijtc-199	96	5	can	can	AUX
ijtc-199	96	6	be	be	AUX
ijtc-199	96	7	carried	carry	VERB
ijtc-199	96	8	out	out	ADP
ijtc-199	96	9	in	in	ADP
ijtc-199	96	10	two	two	NUM
ijtc-199	96	11	cars	car	NOUN
ijtc-199	96	12	,	,	PUNCT
ijtc-199	96	13	namely	namely	ADV
ijtc-199	96	14	cash	cash	NOUN
ijtc-199	96	15	sales	sale	NOUN
ijtc-199	96	16	,	,	PUNCT
ijtc-199	96	17	and	and	CCONJ
ijtc-199	96	18	credit	credit	NOUN
ijtc-199	96	19	sales	sale	NOUN
ijtc-199	96	20	.	.	PUNCT
ijtc-199	97	1	altman	altman	PROPN
ijtc-199	97	2	(	(	PUNCT
ijtc-199	97	3	1968	1968	NUM
ijtc-199	97	4	)	)	PUNCT
ijtc-199	97	5	states	state	VERB
ijtc-199	97	6	that	that	SCONJ
ijtc-199	97	7	sales	sale	NOUN
ijtc-199	97	8	or	or	CCONJ
ijtc-199	97	9	income	income	NOUN
ijtc-199	97	10	are	be	AUX
ijtc-199	97	11	gross	gross	ADJ
ijtc-199	97	12	inflows	inflow	NOUN
ijtc-199	97	13	of	of	ADP
ijtc-199	97	14	economic	economic	ADJ
ijtc-199	97	15	benefits	benefit	NOUN
ijtc-199	97	16	arising	arise	VERB
ijtc-199	97	17	from	from	ADP
ijtc-199	97	18	the	the	DET
ijtc-199	97	19	normal	normal	ADJ
ijtc-199	97	20	activities	activity	NOUN
ijtc-199	97	21	of	of	ADP
ijtc-199	97	22	the	the	DET
ijtc-199	97	23	company	company	NOUN
ijtc-199	97	24	during	during	ADP
ijtc-199	97	25	a	a	DET
ijtc-199	97	26	period	period	NOUN
ijtc-199	97	27	when	when	SCONJ
ijtc-199	97	28	those	those	DET
ijtc-199	97	29	inflows	inflow	NOUN
ijtc-199	97	30	result	result	VERB
ijtc-199	97	31	in	in	ADP
ijtc-199	97	32	an	an	DET
ijtc-199	97	33	increase	increase	NOUN
ijtc-199	97	34	in	in	ADP
ijtc-199	97	35	equity	equity	NOUN
ijtc-199	97	36	,	,	PUNCT
ijtc-199	97	37	which	which	PRON
ijtc-199	97	38	does	do	AUX
ijtc-199	97	39	not	not	PART
ijtc-199	97	40	come	come	VERB
ijtc-199	97	41	from	from	ADP
ijtc-199	97	42	the	the	DET
ijtc-199	97	43	contribution	contribution	NOUN
ijtc-199	97	44	of	of	ADP
ijtc-199	97	45	investors	investor	NOUN
ijtc-199	97	46	.	.	PUNCT
ijtc-199	98	1	broadly	broadly	ADV
ijtc-199	98	2	speaking	speak	VERB
ijtc-199	98	3	,	,	PUNCT
ijtc-199	98	4	the	the	DET
ijtc-199	98	5	implementation	implementation	NOUN
ijtc-199	98	6	of	of	ADP
ijtc-199	98	7	cash	cash	NOUN
ijtc-199	98	8	sales	sale	NOUN
ijtc-199	98	9	transactions	transaction	NOUN
ijtc-199	98	10	is	be	AUX
ijtc-199	98	11	regulated	regulate	VERB
ijtc-199	98	12	into	into	ADP
ijtc-199	98	13	several	several	ADJ
ijtc-199	98	14	procedures	procedure	NOUN
ijtc-199	98	15	.	.	PUNCT
ijtc-199	99	1	a	a	DET
ijtc-199	99	2	series	series	NOUN
ijtc-199	99	3	of	of	ADP
ijtc-199	99	4	procedures	procedure	NOUN
ijtc-199	99	5	in	in	ADP
ijtc-199	99	6	the	the	DET
ijtc-199	99	7	cash	cash	NOUN
ijtc-199	99	8	sales	sale	NOUN
ijtc-199	99	9	system	system	NOUN
ijtc-199	99	10	according	accord	VERB
ijtc-199	99	11	to	to	ADP
ijtc-199	99	12	ashbaugh	ashbaugh	NOUN
ijtc-199	99	13	-	-	PUNCT
ijtc-199	99	14	skaife	skaife	NOUN
ijtc-199	99	15	(	(	PUNCT
ijtc-199	99	16	2007	2007	NUM
ijtc-199	99	17	:	:	PUNCT
ijtc-199	99	18	hertati	hertati	NOUN
ijtc-199	99	19	.	.	PUNCT
ijtc-199	99	20	,	,	PUNCT
ijtc-199	99	21	et	et	NOUN
ijtc-199	99	22	,	,	PUNCT
ijtc-199	99	23	all	all	PRON
ijtc-199	99	24	,	,	PUNCT
ijtc-199	99	25	2019	2019	NUM
ijtc-199	99	26	)	)	PUNCT
ijtc-199	99	27	as	as	SCONJ
ijtc-199	99	28	follows	follow	VERB
ijtc-199	99	29	:	:	PUNCT
ijtc-199	99	30	1	1	X
ijtc-199	99	31	.	.	PUNCT
ijtc-199	99	32	sales	sale	NOUN
ijtc-199	99	33	order	order	NOUN
ijtc-199	99	34	procedure	procedure	NOUN
ijtc-199	99	35	.	.	PUNCT
ijtc-199	100	1	sales	sale	NOUN
ijtc-199	100	2	are	be	AUX
ijtc-199	100	3	initiated	initiate	VERB
ijtc-199	100	4	by	by	ADP
ijtc-199	100	5	a	a	DET
ijtc-199	100	6	sales	sale	NOUN
ijtc-199	100	7	function	function	NOUN
ijtc-199	100	8	that	that	PRON
ijtc-199	100	9	serves	serve	VERB
ijtc-199	100	10	buyers	buyer	NOUN
ijtc-199	100	11	.	.	PUNCT
ijtc-199	101	1	if	if	SCONJ
ijtc-199	101	2	the	the	DET
ijtc-199	101	3	buyer	buyer	NOUN
ijtc-199	101	4	has	have	AUX
ijtc-199	101	5	chosen	choose	VERB
ijtc-199	101	6	and	and	CCONJ
ijtc-199	101	7	agreed	agree	VERB
ijtc-199	101	8	with	with	SCONJ
ijtc-199	101	9	the	the	DET
ijtc-199	101	10	goods	good	NOUN
ijtc-199	101	11	to	to	PART
ijtc-199	101	12	be	be	AUX
ijtc-199	101	13	purchased	purchase	VERB
ijtc-199	101	14	,	,	PUNCT
ijtc-199	101	15	the	the	DET
ijtc-199	101	16	sales	sale	NOUN
ijtc-199	101	17	function	function	NOUN
ijtc-199	101	18	will	will	AUX
ijtc-199	101	19	write	write	VERB
ijtc-199	101	20	a	a	DET
ijtc-199	101	21	note	note	NOUN
ijtc-199	101	22	on	on	ADP
ijtc-199	101	23	the	the	DET
ijtc-199	101	24	cash	cash	NOUN
ijtc-199	101	25	sales	sale	NOUN
ijtc-199	101	26	invoice	invoice	NOUN
ijtc-199	101	27	cash	cash	NOUN
ijtc-199	101	28	receipt	receipt	NOUN
ijtc-199	101	29	procedure	procedure	NOUN
ijtc-199	101	30	if	if	SCONJ
ijtc-199	101	31	the	the	DET
ijtc-199	101	32	first	first	ADJ
ijtc-199	101	33	sheet	sheet	NOUN
ijtc-199	101	34	has	have	AUX
ijtc-199	101	35	been	be	AUX
ijtc-199	101	36	submitted	submit	VERB
ijtc-199	101	37	to	to	ADP
ijtc-199	101	38	the	the	DET
ijtc-199	101	39	buyer	buyer	NOUN
ijtc-199	101	40	,	,	PUNCT
ijtc-199	101	41	the	the	DET
ijtc-199	101	42	buyer	buyer	NOUN
ijtc-199	101	43	will	will	AUX
ijtc-199	101	44	make	make	VERB
ijtc-199	101	45	a	a	DET
ijtc-199	101	46	payment	payment	NOUN
ijtc-199	101	47	transaction	transaction	NOUN
ijtc-199	101	48	in	in	ADP
ijtc-199	101	49	the	the	DET
ijtc-199	101	50	cash	cash	NOUN
ijtc-199	101	51	function	function	NOUN
ijtc-199	101	52	.	.	PUNCT
ijtc-199	102	1	the	the	DET
ijtc-199	102	2	cash	cash	NOUN
ijtc-199	102	3	function	function	NOUN
ijtc-199	102	4	accepts	accept	VERB
ijtc-199	102	5	the	the	DET
ijtc-199	102	6	cash	cash	NOUN
ijtc-199	102	7	sales	sale	NOUN
ijtc-199	102	8	invoice	invoice	NOUN
ijtc-199	102	9	for	for	ADP
ijtc-199	102	10	the	the	DET
ijtc-199	102	11	first	first	ADJ
ijtc-199	102	12	sheet	sheet	NOUN
ijtc-199	102	13	and	and	CCONJ
ijtc-199	102	14	cash	cash	NOUN
ijtc-199	102	15	from	from	ADP
ijtc-199	102	16	the	the	DET
ijtc-199	102	17	buyer	buyer	NOUN
ijtc-199	102	18	.	.	PUNCT
ijtc-199	103	1	after	after	SCONJ
ijtc-199	103	2	the	the	DET
ijtc-199	103	3	money	money	NOUN
ijtc-199	103	4	received	receive	VERB
ijtc-199	103	5	is	be	AUX
ijtc-199	103	6	following	follow	VERB
ijtc-199	103	7	the	the	DET
ijtc-199	103	8	amount	amount	NOUN
ijtc-199	103	9	stated	state	VERB
ijtc-199	103	10	in	in	ADP
ijtc-199	103	11	the	the	DET
ijtc-199	103	12	sales	sale	NOUN
ijtc-199	103	13	invoice	invoice	NOUN
ijtc-199	103	14	,	,	PUNCT
ijtc-199	103	15	the	the	DET
ijtc-199	103	16	cash	cash	NOUN
ijtc-199	103	17	function	function	NOUN
ijtc-199	103	18	shall	shall	AUX
ijtc-199	103	19	affix	affix	VERB
ijtc-199	103	20	a	a	DET
ijtc-199	103	21	"	"	PUNCT
ijtc-199	103	22	paid	pay	VERB
ijtc-199	103	23	"	"	PUNCT
ijtc-199	103	24	stamp	stamp	NOUN
ijtc-199	103	25	on	on	ADP
ijtc-199	103	26	the	the	DET
ijtc-199	103	27	invoice	invoice	NOUN
ijtc-199	103	28	and	and	CCONJ
ijtc-199	103	29	the	the	DET
ijtc-199	103	30	invoice	invoice	NOUN
ijtc-199	103	31	is	be	AUX
ijtc-199	103	32	also	also	ADV
ijtc-199	103	33	affixed	affix	VERB
ijtc-199	103	34	to	to	ADP
ijtc-199	103	35	the	the	DET
ijtc-199	103	36	cash	cash	NOUN
ijtc-199	103	37	register	register	NOUN
ijtc-199	103	38	and	and	CCONJ
ijtc-199	103	39	then	then	ADV
ijtc-199	103	40	handed	hand	VERB
ijtc-199	103	41	back	back	ADP
ijtc-199	103	42	to	to	ADP
ijtc-199	103	43	the	the	DET
ijtc-199	103	44	buyer	buyer	NOUN
ijtc-199	103	45	to	to	PART
ijtc-199	103	46	collect	collect	VERB
ijtc-199	103	47	the	the	DET
ijtc-199	103	48	goods	good	NOUN
ijtc-199	103	49	in	in	ADP
ijtc-199	103	50	the	the	DET
ijtc-199	103	51	wrapping	wrapping	NOUN
ijtc-199	103	52	function	function	NOUN
ijtc-199	103	53	.	.	PUNCT
ijtc-199	104	1	2	2	X
ijtc-199	104	2	.	.	X
ijtc-199	104	3	goods	good	NOUN
ijtc-199	104	4	delivery	delivery	NOUN
ijtc-199	104	5	procedure	procedure	NOUN
ijtc-199	104	6	the	the	DET
ijtc-199	104	7	buyer	buyer	NOUN
ijtc-199	104	8	will	will	AUX
ijtc-199	104	9	submit	submit	VERB
ijtc-199	104	10	the	the	DET
ijtc-199	104	11	first	first	ADJ
ijtc-199	104	12	sheet	sheet	NOUN
ijtc-199	104	13	to	to	ADP
ijtc-199	104	14	the	the	DET
ijtc-199	104	15	packaging	packaging	NOUN
ijtc-199	104	16	function	function	NOUN
ijtc-199	104	17	to	to	PART
ijtc-199	104	18	retrieve	retrieve	VERB
ijtc-199	104	19	the	the	DET
ijtc-199	104	20	goods	good	NOUN
ijtc-199	104	21	,	,	PUNCT
ijtc-199	104	22	the	the	DET
ijtc-199	104	23	wrapping	wrapping	NOUN
ijtc-199	104	24	function	function	NOUN
ijtc-199	104	25	will	will	AUX
ijtc-199	104	26	compare	compare	VERB
ijtc-199	104	27	the	the	DET
ijtc-199	104	28	first	first	ADJ
ijtc-199	104	29	cash	cash	NOUN
ijtc-199	104	30	sales	sale	NOUN
ijtc-199	104	31	invoice	invoice	NOUN
ijtc-199	104	32	which	which	PRON
ijtc-199	104	33	has	have	AUX
ijtc-199	104	34	been	be	AUX
ijtc-199	104	35	affixed	affix	VERB
ijtc-199	104	36	with	with	ADP
ijtc-199	104	37	a	a	DET
ijtc-199	104	38	budding	bud	VERB
ijtc-199	104	39	stamp	stamp	NOUN
ijtc-199	104	40	and	and	CCONJ
ijtc-199	104	41	attached	attach	VERB
ijtc-199	104	42	with	with	ADP
ijtc-199	104	43	registration	registration	NOUN
ijtc-199	104	44	tape	tape	NOUN
ijtc-199	104	45	with	with	ADP
ijtc-199	104	46	the	the	DET
ijtc-199	104	47	second	second	ADJ
ijtc-199	104	48	sheet	sheet	NOUN
ijtc-199	104	49	(	(	PUNCT
ijtc-199	104	50	this	this	DET
ijtc-199	104	51	invoice	invoice	NOUN
ijtc-199	104	52	has	have	AUX
ijtc-199	104	53	been	be	AUX
ijtc-199	104	54	attached	attach	VERB
ijtc-199	104	55	to	to	ADP
ijtc-199	104	56	the	the	DET
ijtc-199	104	57	goods	good	NOUN
ijtc-199	104	58	received	receive	VERB
ijtc-199	104	59	from	from	ADP
ijtc-199	104	60	the	the	DET
ijtc-199	104	61	sales	sale	NOUN
ijtc-199	104	62	function	function	VERB
ijtc-199	104	63	together	together	ADV
ijtc-199	104	64	with	with	ADP
ijtc-199	104	65	the	the	DET
ijtc-199	104	66	goods	good	NOUN
ijtc-199	104	67	received	receive	VERB
ijtc-199	104	68	.	.	PUNCT
ijtc-199	105	1	selected	select	VERB
ijtc-199	105	2	by	by	ADP
ijtc-199	105	3	the	the	DET
ijtc-199	105	4	buyer	buyer	NOUN
ijtc-199	105	5	)	)	PUNCT
ijtc-199	105	6	,	,	PUNCT
ijtc-199	105	7	this	this	DET
ijtc-199	105	8	process	process	NOUN
ijtc-199	105	9	must	must	AUX
ijtc-199	105	10	be	be	AUX
ijtc-199	105	11	done	do	VERB
ijtc-199	105	12	carefully	carefully	ADV
ijtc-199	105	13	so	so	SCONJ
ijtc-199	105	14	that	that	SCONJ
ijtc-199	105	15	there	there	PRON
ijtc-199	105	16	is	be	VERB
ijtc-199	105	17	no	no	DET
ijtc-199	105	18	mistake	mistake	NOUN
ijtc-199	105	19	in	in	ADP
ijtc-199	105	20	the	the	DET
ijtc-199	105	21	delivery	delivery	NOUN
ijtc-199	105	22	of	of	ADP
ijtc-199	105	23	the	the	DET
ijtc-199	105	24	goods	good	NOUN
ijtc-199	105	25	.	.	PUNCT
ijtc-199	106	1	when	when	SCONJ
ijtc-199	106	2	the	the	DET
ijtc-199	106	3	first	first	ADJ
ijtc-199	106	4	and	and	CCONJ
ijtc-199	106	5	second	second	ADJ
ijtc-199	106	6	sheets	sheet	NOUN
ijtc-199	106	7	match	match	VERB
ijtc-199	106	8	or	or	CCONJ
ijtc-199	106	9	match	match	NOUN
ijtc-199	106	10	based	base	VERB
ijtc-199	106	11	on	on	ADP
ijtc-199	106	12	the	the	DET
ijtc-199	106	13	invoice	invoice	NOUN
ijtc-199	106	14	serial	serial	ADJ
ijtc-199	106	15	number	number	NOUN
ijtc-199	106	16	,	,	PUNCT
ijtc-199	106	17	the	the	DET
ijtc-199	106	18	packaging	packaging	NOUN
ijtc-199	106	19	function	function	NOUN
ijtc-199	106	20	affixes	affix	VERB
ijtc-199	106	21	a	a	DET
ijtc-199	106	22	stamp	stamp	NOUN
ijtc-199	106	23	that	that	PRON
ijtc-199	106	24	has	have	AUX
ijtc-199	106	25	been	be	AUX
ijtc-199	106	26	taken	take	VERB
ijtc-199	106	27	on	on	ADP
ijtc-199	106	28	the	the	DET
ijtc-199	106	29	cash	cash	NOUN
ijtc-199	106	30	sales	sale	NOUN
ijtc-199	106	31	invoice	invoice	NOUN
ijtc-199	106	32	for	for	ADP
ijtc-199	106	33	the	the	DET
ijtc-199	106	34	first	first	ADJ
ijtc-199	106	35	and	and	CCONJ
ijtc-199	106	36	second	second	ADJ
ijtc-199	106	37	sheets	sheet	NOUN
ijtc-199	106	38	,	,	PUNCT
ijtc-199	106	39	then	then	ADV
ijtc-199	106	40	the	the	DET
ijtc-199	106	41	goods	good	NOUN
ijtc-199	106	42	are	be	AUX
ijtc-199	106	43	wrapped	wrap	VERB
ijtc-199	106	44	together	together	ADV
ijtc-199	106	45	with	with	ADP
ijtc-199	106	46	the	the	DET
ijtc-199	106	47	second	second	ADJ
ijtc-199	106	48	sheet	sheet	NOUN
ijtc-199	106	49	and	and	CCONJ
ijtc-199	106	50	submitted	submit	VERB
ijtc-199	106	51	to	to	ADP
ijtc-199	106	52	the	the	DET
ijtc-199	106	53	buyer	buyer	NOUN
ijtc-199	106	54	,	,	PUNCT
ijtc-199	106	55	while	while	SCONJ
ijtc-199	106	56	the	the	DET
ijtc-199	106	57	first	first	ADJ
ijtc-199	106	58	sheet	sheet	NOUN
ijtc-199	106	59	is	be	AUX
ijtc-199	106	60	stored	store	VERB
ijtc-199	106	61	and	and	CCONJ
ijtc-199	106	62	submitted	submit	VERB
ijtc-199	106	63	to	to	ADP
ijtc-199	106	64	the	the	DET
ijtc-199	106	65	function	function	NOUN
ijtc-199	106	66	accounting	account	VERB
ijtc-199	106	67	as	as	ADP
ijtc-199	106	68	valid	valid	ADJ
ijtc-199	106	69	evidence	evidence	NOUN
ijtc-199	106	70	to	to	PART
ijtc-199	106	71	record	record	VERB
ijtc-199	106	72	cash	cash	NOUN
ijtc-199	106	73	sales	sale	NOUN
ijtc-199	106	74	transactions	transaction	NOUN
ijtc-199	106	75	for	for	ADP
ijtc-199	106	76	the	the	DET
ijtc-199	106	77	accounting	accounting	NOUN
ijtc-199	106	78	function	function	NOUN
ijtc-199	106	79	.	.	PUNCT
ijtc-199	107	1	3	3	X
ijtc-199	107	2	.	.	X
ijtc-199	107	3	sales	sale	NOUN
ijtc-199	107	4	recording	recording	NOUN
ijtc-199	107	5	procedure	procedure	NOUN
ijtc-199	107	6	this	this	DET
ijtc-199	107	7	procedure	procedure	NOUN
ijtc-199	107	8	is	be	AUX
ijtc-199	107	9	carried	carry	VERB
ijtc-199	107	10	out	out	ADP
ijtc-199	107	11	by	by	ADP
ijtc-199	107	12	the	the	DET
ijtc-199	107	13	accounting	accounting	NOUN
ijtc-199	107	14	function	function	NOUN
ijtc-199	107	15	by	by	ADP
ijtc-199	107	16	recording	record	VERB
ijtc-199	107	17	the	the	DET
ijtc-199	107	18	first	first	ADJ
ijtc-199	107	19	cash	cash	NOUN
ijtc-199	107	20	sales	sale	NOUN
ijtc-199	107	21	invoice	invoice	NOUN
ijtc-199	107	22	received	receive	VERB
ijtc-199	107	23	from	from	ADP
ijtc-199	107	24	the	the	DET
ijtc-199	107	25	wrapping	wrapping	NOUN
ijtc-199	107	26	function	function	NOUN
ijtc-199	107	27	into	into	ADP
ijtc-199	107	28	the	the	DET
ijtc-199	107	29	sales	sale	NOUN
ijtc-199	107	30	journal	journal	NOUN
ijtc-199	107	31	book	book	NOUN
ijtc-199	107	32	.	.	PUNCT
ijtc-199	108	1	4	4	X
ijtc-199	108	2	.	.	NOUN
ijtc-199	108	3	procedure	procedure	NOUN
ijtc-199	108	4	for	for	ADP
ijtc-199	108	5	recording	record	VERB
ijtc-199	108	6	cash	cash	NOUN
ijtc-199	108	7	receipts	receipt	NOUN
ijtc-199	108	8	from	from	ADP
ijtc-199	108	9	cash	cash	NOUN
ijtc-199	108	10	sales	sale	NOUN
ijtc-199	108	11	this	this	DET
ijtc-199	108	12	procedure	procedure	NOUN
ijtc-199	108	13	is	be	AUX
ijtc-199	108	14	carried	carry	VERB
ijtc-199	108	15	out	out	ADP
ijtc-199	108	16	by	by	ADP
ijtc-199	108	17	the	the	DET
ijtc-199	108	18	accounting	accounting	NOUN
ijtc-199	108	19	function	function	NOUN
ijtc-199	108	20	by	by	ADP
ijtc-199	108	21	recording	record	VERB
ijtc-199	108	22	proof	proof	NOUN
ijtc-199	108	23	of	of	ADP
ijtc-199	108	24	payment	payment	NOUN
ijtc-199	108	25	received	receive	VERB
ijtc-199	108	26	by	by	ADP
ijtc-199	108	27	the	the	DET
ijtc-199	108	28	cash	cash	NOUN
ijtc-199	108	29	function	function	NOUN
ijtc-199	108	30	in	in	ADP
ijtc-199	108	31	the	the	DET
ijtc-199	108	32	cash	cash	NOUN
ijtc-199	108	33	receipts	receipt	NOUN
ijtc-199	108	34	journal	journal	NOUN
ijtc-199	108	35	.	.	PUNCT
ijtc-199	109	1	5	5	X
ijtc-199	109	2	.	.	X
ijtc-199	109	3	bank	bank	NOUN
ijtc-199	109	4	reconciliation	reconciliation	NOUN
ijtc-199	109	5	.	.	PUNCT
ijtc-199	110	1	procedures	procedure	NOUN
ijtc-199	110	2	this	this	DET
ijtc-199	110	3	procedure	procedure	NOUN
ijtc-199	110	4	is	be	AUX
ijtc-199	110	5	carried	carry	VERB
ijtc-199	110	6	out	out	ADP
ijtc-199	110	7	by	by	ADP
ijtc-199	110	8	the	the	DET
ijtc-199	110	9	internal	internal	PROPN
ijtc-199	110	10	inspection	inspection	NOUN
ijtc-199	110	11	department	department	NOUN
ijtc-199	110	12	by	by	ADP
ijtc-199	110	13	reading	read	VERB
ijtc-199	110	14	the	the	DET
ijtc-199	110	15	cash	cash	NOUN
ijtc-199	110	16	register	register	NOUN
ijtc-199	110	17	tape	tape	NOUN
ijtc-199	110	18	produced	produce	VERB
ijtc-199	110	19	by	by	ADP
ijtc-199	110	20	the	the	DET
ijtc-199	110	21	cash	cash	NOUN
ijtc-199	110	22	register	register	NOUN
ijtc-199	110	23	machine	machine	NOUN
ijtc-199	110	24	every	every	DET
ijtc-199	110	25	day	day	NOUN
ijtc-199	110	26	and	and	CCONJ
ijtc-199	110	27	comparing	compare	VERB
ijtc-199	110	28	it	it	PRON
ijtc-199	110	29	with	with	ADP
ijtc-199	110	30	the	the	DET
ijtc-199	110	31	proof	proof	NOUN
ijtc-199	110	32	of	of	ADP
ijtc-199	110	33	deposit	deposit	NOUN
ijtc-199	110	34	.	.	PUNCT
ijtc-199	111	1	periodically	periodically	ADV
ijtc-199	111	2	the	the	DET
ijtc-199	111	3	internal	internal	ADJ
ijtc-199	111	4	audit	audit	NOUN
ijtc-199	111	5	department	department	NOUN
ijtc-199	111	6	receives	receive	VERB
ijtc-199	111	7	a	a	DET
ijtc-199	111	8	bank	bank	NOUN
ijtc-199	111	9	statement	statement	NOUN
ijtc-199	111	10	from	from	ADP
ijtc-199	111	11	the	the	DET
ijtc-199	111	12	bank	bank	NOUN
ijtc-199	111	13	and	and	CCONJ
ijtc-199	111	14	makes	make	VERB
ijtc-199	111	15	a	a	DET
ijtc-199	111	16	bank	bank	NOUN
ijtc-199	111	17	reconciliation	reconciliation	NOUN
ijtc-199	111	18	by	by	ADP
ijtc-199	111	19	matching	match	VERB
ijtc-199	111	20	the	the	DET
ijtc-199	111	21	information	information	NOUN
ijtc-199	111	22	in	in	ADP
ijtc-199	111	23	the	the	DET
ijtc-199	111	24	bank	bank	NOUN
ijtc-199	111	25	statement	statement	NOUN
ijtc-199	111	26	with	with	ADP
ijtc-199	111	27	the	the	DET
ijtc-199	111	28	cash	cash	NOUN
ijtc-199	111	29	records	record	NOUN
ijtc-199	111	30	maintained	maintain	VERB
ijtc-199	111	31	by	by	ADP
ijtc-199	111	32	the	the	DET
ijtc-199	111	33	accounting	accounting	NOUN
ijtc-199	111	34	function	function	NOUN
ijtc-199	111	35	.	.	PUNCT
ijtc-199	112	1	ashbaugh	ashbaugh	NOUN
ijtc-199	112	2	-	-	PUNCT
ijtc-199	112	3	skaife	skaife	NOUN
ijtc-199	112	4	,	,	PUNCT
ijtc-199	112	5	et	et	PROPN
ijtc-199	112	6	,	,	PUNCT
ijtc-199	112	7	al	al	PROPN
ijtc-199	112	8	(	(	PUNCT
ijtc-199	112	9	2009	2009	NUM
ijtc-199	112	10	)	)	PUNCT
ijtc-199	112	11	cash	cash	NOUN
ijtc-199	112	12	is	be	AUX
ijtc-199	112	13	an	an	DET
ijtc-199	112	14	asset	asset	NOUN
ijtc-199	112	15	that	that	PRON
ijtc-199	112	16	is	be	AUX
ijtc-199	112	17	easily	easily	ADV
ijtc-199	112	18	misused	misuse	VERB
ijtc-199	112	19	and	and	CCONJ
ijtc-199	112	20	used	use	VERB
ijtc-199	112	21	inappropriately	inappropriately	ADV
ijtc-199	112	22	by	by	ADP
ijtc-199	112	23	employees	employee	NOUN
ijtc-199	112	24	because	because	SCONJ
ijtc-199	112	25	it	it	PRON
ijtc-199	112	26	is	be	AUX
ijtc-199	112	27	the	the	DET
ijtc-199	112	28	most	most	ADV
ijtc-199	112	29	valuable	valuable	ADJ
ijtc-199	112	30	asset	asset	NOUN
ijtc-199	112	31	compared	compare	VERB
ijtc-199	112	32	to	to	ADP
ijtc-199	112	33	other	other	ADJ
ijtc-199	112	34	assets	asset	NOUN
ijtc-199	112	35	and	and	CCONJ
ijtc-199	112	36	because	because	SCONJ
ijtc-199	112	37	cash	cash	NOUN
ijtc-199	112	38	is	be	AUX
ijtc-199	112	39	easily	easily	ADV
ijtc-199	112	40	transferred	transfer	VERB
ijtc-199	112	41	”	"	PUNCT
ijtc-199	112	42	.	.	PUNCT
ijtc-199	113	1	meanwhile	meanwhile	ADV
ijtc-199	113	2	,	,	PUNCT
ijtc-199	113	3	cash	cash	NOUN
ijtc-199	113	4	receipts	receipt	NOUN
ijtc-199	113	5	according	accord	VERB
ijtc-199	113	6	to	to	ADP
ijtc-199	113	7	"	"	PUNCT
ijtc-199	113	8	niswonger	niswonger	PROPN
ijtc-199	113	9	et	et	PROPN
ijtc-199	113	10	al	al	PROPN
ijtc-199	113	11	.	.	PROPN
ijtc-199	114	1	(	(	PUNCT
ijtc-199	114	2	2000	2000	NUM
ijtc-199	114	3	)	)	PUNCT
ijtc-199	114	4	are	be	AUX
ijtc-199	114	5	all	all	PRON
ijtc-199	114	6	transactions	transaction	NOUN
ijtc-199	114	7	that	that	PRON
ijtc-199	114	8	can	can	AUX
ijtc-199	114	9	increase	increase	VERB
ijtc-199	114	10	the	the	DET
ijtc-199	114	11	amount	amount	NOUN
ijtc-199	114	12	of	of	ADP
ijtc-199	114	13	cash	cash	NOUN
ijtc-199	114	14	.	.	PUNCT
ijtc-199	115	1	the	the	DET
ijtc-199	115	2	source	source	NOUN
ijtc-199	115	3	of	of	ADP
ijtc-199	115	4	cash	cash	NOUN
ijtc-199	115	5	receipts	receipt	NOUN
ijtc-199	115	6	at	at	ADP
ijtc-199	115	7	the	the	DET
ijtc-199	115	8	influence	influence	NOUN
ijtc-199	115	9	of	of	ADP
ijtc-199	115	10	internal	internal	ADJ
ijtc-199	115	11	control	control	NOUN
ijtc-199	115	12	system	system	NOUN
ijtc-199	115	13	,	,	PUNCT
ijtc-199	115	14	cash	cash	NOUN
ijtc-199	115	15	sales	sale	NOUN
ijtc-199	115	16	on	on	ADP
ijtc-199	115	17	regional	regional	ADJ
ijtc-199	115	18	asset	asset	NOUN
ijtc-199	115	19	management	management	NOUN
ijtc-199	115	20	receipts	receipt	NOUN
ijtc-199	115	21	safkaur	safkaur	VERB
ijtc-199	115	22	49	49	NUM
ijtc-199	115	23	|	|	ADV
ijtc-199	115	24	ilomata	ilomata	PROPN
ijtc-199	115	25	international	international	ADJ
ijtc-199	115	26	journal	journal	NOUN
ijtc-199	115	27	of	of	ADP
ijtc-199	115	28	tax	tax	PROPN
ijtc-199	115	29	&	&	CCONJ
ijtc-199	115	30	accounting	accounting	PROPN
ijtc-199	115	31	volume	volume	NOUN
ijtc-199	115	32	2	2	NUM
ijtc-199	115	33	issue	issue	NOUN
ijtc-199	115	34	1	1	NUM
ijtc-199	115	35	,	,	PUNCT
ijtc-199	115	36	january	january	NOUN
ijtc-199	115	37	2021	2021	NUM
ijtc-199	115	38	trading	trading	NOUN
ijtc-199	115	39	companies	company	NOUN
ijtc-199	115	40	most	most	ADV
ijtc-199	115	41	often	often	ADV
ijtc-199	115	42	comes	come	VERB
ijtc-199	115	43	from	from	ADP
ijtc-199	115	44	cash	cash	NOUN
ijtc-199	115	45	sales	sale	NOUN
ijtc-199	115	46	and	and	CCONJ
ijtc-199	115	47	credit	credit	NOUN
ijtc-199	115	48	sales	sale	NOUN
ijtc-199	115	49	invoices	invoice	NOUN
ijtc-199	115	50	from	from	ADP
ijtc-199	115	51	customers	customer	NOUN
ijtc-199	115	52	.	.	PUNCT
ijtc-199	116	1	cash	cash	NOUN
ijtc-199	116	2	is	be	AUX
ijtc-199	116	3	the	the	DET
ijtc-199	116	4	most	most	ADV
ijtc-199	116	5	frequently	frequently	ADV
ijtc-199	116	6	manipulated	manipulate	VERB
ijtc-199	116	7	activity	activity	NOUN
ijtc-199	116	8	because	because	SCONJ
ijtc-199	116	9	cash	cash	NOUN
ijtc-199	116	10	management	management	NOUN
ijtc-199	116	11	and	and	CCONJ
ijtc-199	116	12	control	control	NOUN
ijtc-199	116	13	must	must	AUX
ijtc-199	116	14	be	be	AUX
ijtc-199	116	15	maintained	maintain	VERB
ijtc-199	116	16	so	so	SCONJ
ijtc-199	116	17	that	that	SCONJ
ijtc-199	116	18	it	it	PRON
ijtc-199	116	19	can	can	AUX
ijtc-199	116	20	run	run	VERB
ijtc-199	116	21	properly	properly	ADV
ijtc-199	116	22	,	,	PUNCT
ijtc-199	116	23	the	the	DET
ijtc-199	116	24	more	more	ADV
ijtc-199	116	25	effective	effective	ADJ
ijtc-199	116	26	and	and	CCONJ
ijtc-199	116	27	efficient	efficient	ADJ
ijtc-199	116	28	cash	cash	NOUN
ijtc-199	116	29	management	management	NOUN
ijtc-199	116	30	is	be	AUX
ijtc-199	116	31	,	,	PUNCT
ijtc-199	116	32	the	the	PRON
ijtc-199	116	33	greater	great	ADJ
ijtc-199	116	34	the	the	DET
ijtc-199	116	35	profit	profit	NOUN
ijtc-199	116	36	that	that	PRON
ijtc-199	116	37	will	will	AUX
ijtc-199	116	38	be	be	AUX
ijtc-199	116	39	gained	gain	VERB
ijtc-199	116	40	from	from	ADP
ijtc-199	116	41	the	the	DET
ijtc-199	116	42	realization	realization	NOUN
ijtc-199	116	43	of	of	ADP
ijtc-199	116	44	all	all	DET
ijtc-199	116	45	the	the	DET
ijtc-199	116	46	company	company	NOUN
ijtc-199	116	47	's	's	PART
ijtc-199	116	48	transactions	transaction	NOUN
ijtc-199	116	49	.	.	PUNCT
ijtc-199	117	1	the	the	DET
ijtc-199	117	2	cash	cash	NOUN
ijtc-199	117	3	function	function	NOUN
ijtc-199	117	4	accepts	accept	VERB
ijtc-199	117	5	payment	payment	NOUN
ijtc-199	117	6	from	from	ADP
ijtc-199	117	7	the	the	DET
ijtc-199	117	8	buyer	buyer	NOUN
ijtc-199	117	9	and	and	CCONJ
ijtc-199	117	10	wraps	wrap	VERB
ijtc-199	117	11	it	it	PRON
ijtc-199	117	12	according	accord	VERB
ijtc-199	117	13	to	to	ADP
ijtc-199	117	14	the	the	DET
ijtc-199	117	15	purchased	purchase	VERB
ijtc-199	117	16	item	item	NOUN
ijtc-199	117	17	accompanied	accompany	VERB
ijtc-199	117	18	by	by	ADP
ijtc-199	117	19	a	a	DET
ijtc-199	117	20	payment	payment	NOUN
ijtc-199	117	21	receipt	receipt	NOUN
ijtc-199	117	22	(	(	PUNCT
ijtc-199	117	23	cash	cash	NOUN
ijtc-199	117	24	register	register	NOUN
ijtc-199	117	25	ribbon	ribbon	NOUN
ijtc-199	117	26	that	that	PRON
ijtc-199	117	27	comes	come	VERB
ijtc-199	117	28	out	out	ADP
ijtc-199	117	29	of	of	ADP
ijtc-199	117	30	the	the	DET
ijtc-199	117	31	cash	cash	NOUN
ijtc-199	117	32	register	register	NOUN
ijtc-199	117	33	)	)	PUNCT
ijtc-199	117	34	and	and	CCONJ
ijtc-199	117	35	has	have	AUX
ijtc-199	117	36	been	be	AUX
ijtc-199	117	37	stamped	stamp	VERB
ijtc-199	117	38	in	in	ADP
ijtc-199	117	39	full	full	ADJ
ijtc-199	117	40	.	.	PUNCT
ijtc-199	118	1	meanwhile	meanwhile	ADV
ijtc-199	118	2	,	,	PUNCT
ijtc-199	118	3	the	the	DET
ijtc-199	118	4	first	first	ADJ
ijtc-199	118	5	cash	cash	NOUN
ijtc-199	118	6	sales	sale	NOUN
ijtc-199	118	7	invoice	invoice	NOUN
ijtc-199	118	8	is	be	AUX
ijtc-199	118	9	also	also	ADV
ijtc-199	118	10	stamped	stamp	VERB
ijtc-199	118	11	paid	pay	VERB
ijtc-199	118	12	and	and	CCONJ
ijtc-199	118	13	the	the	DET
ijtc-199	118	14	cash	cash	NOUN
ijtc-199	118	15	function	function	NOUN
ijtc-199	118	16	is	be	AUX
ijtc-199	118	17	stored	store	VERB
ijtc-199	118	18	as	as	ADP
ijtc-199	118	19	a	a	DET
ijtc-199	118	20	source	source	NOUN
ijtc-199	118	21	document	document	NOUN
ijtc-199	118	22	for	for	ADP
ijtc-199	118	23	the	the	DET
ijtc-199	118	24	accounting	accounting	NOUN
ijtc-199	118	25	function	function	NOUN
ijtc-199	118	26	(	(	PUNCT
ijtc-199	118	27	ashbaugh	ashbaugh	NOUN
ijtc-199	118	28	-	-	PUNCT
ijtc-199	118	29	skaife	skaife	NOUN
ijtc-199	118	30	,	,	PUNCT
ijtc-199	118	31	et	et	PROPN
ijtc-199	118	32	,	,	PUNCT
ijtc-199	118	33	al	al	PROPN
ijtc-199	118	34	,	,	PUNCT
ijtc-199	118	35	2008	2008	NUM
ijtc-199	118	36	)	)	PUNCT
ijtc-199	118	37	.	.	PUNCT
ijtc-199	119	1	in	in	ADP
ijtc-199	119	2	this	this	DET
ijtc-199	119	3	company	company	NOUN
ijtc-199	119	4	,	,	PUNCT
ijtc-199	119	5	when	when	SCONJ
ijtc-199	119	6	the	the	DET
ijtc-199	119	7	situation	situation	NOUN
ijtc-199	119	8	is	be	AUX
ijtc-199	119	9	crowded	crowd	VERB
ijtc-199	119	10	,	,	PUNCT
ijtc-199	119	11	the	the	DET
ijtc-199	119	12	accounting	accounting	NOUN
ijtc-199	119	13	function	function	NOUN
ijtc-199	119	14	is	be	AUX
ijtc-199	119	15	often	often	ADV
ijtc-199	119	16	served	serve	VERB
ijtc-199	119	17	as	as	ADP
ijtc-199	119	18	a	a	DET
ijtc-199	119	19	function	function	NOUN
ijtc-199	119	20	of	of	ADP
ijtc-199	119	21	cash	cash	NOUN
ijtc-199	119	22	.	.	PUNCT
ijtc-199	120	1	this	this	PRON
ijtc-199	120	2	is	be	AUX
ijtc-199	120	3	due	due	ADJ
ijtc-199	120	4	to	to	ADP
ijtc-199	120	5	the	the	DET
ijtc-199	120	6	small	small	ADJ
ijtc-199	120	7	number	number	NOUN
ijtc-199	120	8	of	of	ADP
ijtc-199	120	9	cash	cash	NOUN
ijtc-199	120	10	functions	function	NOUN
ijtc-199	120	11	provided	provide	VERB
ijtc-199	120	12	.	.	PUNCT
ijtc-199	121	1	after	after	SCONJ
ijtc-199	121	2	a	a	DET
ijtc-199	121	3	payment	payment	NOUN
ijtc-199	121	4	transaction	transaction	NOUN
ijtc-199	121	5	occurs	occur	VERB
ijtc-199	121	6	at	at	ADP
ijtc-199	121	7	the	the	DET
ijtc-199	121	8	kassa	kassa	PROPN
ijtc-199	121	9	section	section	NOUN
ijtc-199	121	10	,	,	PUNCT
ijtc-199	121	11	at	at	ADP
ijtc-199	121	12	the	the	DET
ijtc-199	121	13	end	end	NOUN
ijtc-199	121	14	of	of	ADP
ijtc-199	121	15	the	the	DET
ijtc-199	121	16	coming	come	VERB
ijtc-199	121	17	hour	hour	NOUN
ijtc-199	121	18	the	the	DET
ijtc-199	121	19	cashier	cashier	NOUN
ijtc-199	121	20	will	will	AUX
ijtc-199	121	21	count	count	VERB
ijtc-199	121	22	the	the	DET
ijtc-199	121	23	cash	cash	NOUN
ijtc-199	121	24	from	from	ADP
ijtc-199	121	25	the	the	DET
ijtc-199	121	26	cashier	cashier	NOUN
ijtc-199	121	27	's	's	PART
ijtc-199	121	28	drawer	drawer	NOUN
ijtc-199	121	29	and	and	CCONJ
ijtc-199	121	30	the	the	DET
ijtc-199	121	31	amount	amount	NOUN
ijtc-199	121	32	is	be	AUX
ijtc-199	121	33	recorded	record	VERB
ijtc-199	121	34	in	in	ADP
ijtc-199	121	35	a	a	DET
ijtc-199	121	36	form	form	NOUN
ijtc-199	121	37	(	(	PUNCT
ijtc-199	121	38	memorandum	memorandum	NOUN
ijtc-199	121	39	)	)	PUNCT
ijtc-199	121	40	.	.	PUNCT
ijtc-199	122	1	the	the	DET
ijtc-199	122	2	accounting	accounting	NOUN
ijtc-199	122	3	function	function	NOUN
ijtc-199	122	4	will	will	AUX
ijtc-199	122	5	take	take	VERB
ijtc-199	122	6	the	the	DET
ijtc-199	122	7	first	first	ADJ
ijtc-199	122	8	cash	cash	NOUN
ijtc-199	122	9	sales	sale	NOUN
ijtc-199	122	10	invoice	invoice	NOUN
ijtc-199	122	11	that	that	PRON
ijtc-199	122	12	has	have	AUX
ijtc-199	122	13	been	be	AUX
ijtc-199	122	14	stamped	stamp	VERB
ijtc-199	122	15	in	in	ADP
ijtc-199	122	16	full	full	ADJ
ijtc-199	122	17	and	and	CCONJ
ijtc-199	122	18	the	the	DET
ijtc-199	122	19	cash	cash	NOUN
ijtc-199	122	20	register	register	NOUN
ijtc-199	122	21	tape	tape	NOUN
ijtc-199	122	22	,	,	PUNCT
ijtc-199	122	23	count	count	VERB
ijtc-199	122	24	the	the	DET
ijtc-199	122	25	money	money	NOUN
ijtc-199	122	26	and	and	CCONJ
ijtc-199	122	27	,	,	PUNCT
ijtc-199	122	28	compare	compare	VERB
ijtc-199	122	29	the	the	DET
ijtc-199	122	30	physical	physical	ADJ
ijtc-199	122	31	amount	amount	NOUN
ijtc-199	122	32	of	of	ADP
ijtc-199	122	33	money	money	NOUN
ijtc-199	122	34	,	,	PUNCT
ijtc-199	122	35	the	the	DET
ijtc-199	122	36	note	note	NOUN
ijtc-199	122	37	form	form	NOUN
ijtc-199	122	38	made	make	VERB
ijtc-199	122	39	by	by	ADP
ijtc-199	122	40	the	the	DET
ijtc-199	122	41	cashier	cashier	NOUN
ijtc-199	122	42	,	,	PUNCT
ijtc-199	122	43	and	and	CCONJ
ijtc-199	122	44	the	the	DET
ijtc-199	122	45	amount	amount	NOUN
ijtc-199	122	46	of	of	ADP
ijtc-199	122	47	money	money	NOUN
ijtc-199	122	48	listed	list	VERB
ijtc-199	122	49	on	on	ADP
ijtc-199	122	50	the	the	DET
ijtc-199	122	51	cash	cash	NOUN
ijtc-199	122	52	register	register	NOUN
ijtc-199	122	53	ribbon	ribbon	NOUN
ijtc-199	122	54	.	.	PUNCT
ijtc-199	123	1	if	if	SCONJ
ijtc-199	123	2	there	there	PRON
ijtc-199	123	3	is	be	VERB
ijtc-199	123	4	a	a	DET
ijtc-199	123	5	difference	difference	NOUN
ijtc-199	123	6	(	(	PUNCT
ijtc-199	123	7	cash	cash	NOUN
ijtc-199	123	8	excess	excess	NOUN
ijtc-199	123	9	or	or	CCONJ
ijtc-199	123	10	deficiency	deficiency	NOUN
ijtc-199	123	11	)	)	PUNCT
ijtc-199	123	12	it	it	PRON
ijtc-199	123	13	will	will	AUX
ijtc-199	123	14	be	be	AUX
ijtc-199	123	15	noted	note	VERB
ijtc-199	123	16	.	.	PUNCT
ijtc-199	124	1	bailey	bailey	PROPN
ijtc-199	124	2	,	,	PUNCT
ijtc-199	124	3	et	et	PROPN
ijtc-199	124	4	,	,	PUNCT
ijtc-199	124	5	all	all	PRON
ijtc-199	124	6	(	(	PUNCT
ijtc-199	124	7	2003	2003	NUM
ijtc-199	124	8	)	)	PUNCT
ijtc-199	124	9	network	network	NOUN
ijtc-199	124	10	procedures	procedure	NOUN
ijtc-199	124	11	that	that	PRON
ijtc-199	124	12	form	form	VERB
ijtc-199	124	13	a	a	DET
ijtc-199	124	14	cash	cash	NOUN
ijtc-199	124	15	receipt	receipt	NOUN
ijtc-199	124	16	system	system	NOUN
ijtc-199	124	17	from	from	ADP
ijtc-199	124	18	cash	cash	NOUN
ijtc-199	124	19	sales	sale	NOUN
ijtc-199	124	20	(	(	PUNCT
ijtc-199	124	21	over	over	ADP
ijtc-199	124	22	the	the	DET
ijtc-199	124	23	counter	counter	NOUN
ijtc-199	124	24	sales	sale	NOUN
ijtc-199	124	25	)	)	PUNCT
ijtc-199	124	26	are	be	AUX
ijtc-199	124	27	as	as	SCONJ
ijtc-199	124	28	follows	follow	VERB
ijtc-199	124	29	:	:	PUNCT
ijtc-199	124	30	1	1	X
ijtc-199	124	31	.	.	PUNCT
ijtc-199	124	32	sales	sale	NOUN
ijtc-199	124	33	order	order	NOUN
ijtc-199	124	34	procedure	procedure	NOUN
ijtc-199	124	35	.	.	PUNCT
ijtc-199	125	1	the	the	DET
ijtc-199	125	2	sales	sale	NOUN
ijtc-199	125	3	function	function	NOUN
ijtc-199	125	4	takes	take	VERB
ijtc-199	125	5	orders	order	NOUN
ijtc-199	125	6	from	from	ADP
ijtc-199	125	7	the	the	DET
ijtc-199	125	8	buyer	buyer	NOUN
ijtc-199	125	9	and	and	CCONJ
ijtc-199	125	10	creates	create	VERB
ijtc-199	125	11	a	a	DET
ijtc-199	125	12	cash	cash	NOUN
ijtc-199	125	13	sales	sale	NOUN
ijtc-199	125	14	invoice	invoice	NOUN
ijtc-199	125	15	to	to	PART
ijtc-199	125	16	allow	allow	VERB
ijtc-199	125	17	the	the	DET
ijtc-199	125	18	buyer	buyer	NOUN
ijtc-199	125	19	to	to	PART
ijtc-199	125	20	pay	pay	VERB
ijtc-199	125	21	the	the	DET
ijtc-199	125	22	price	price	NOUN
ijtc-199	125	23	of	of	ADP
ijtc-199	125	24	the	the	DET
ijtc-199	125	25	goods	good	NOUN
ijtc-199	125	26	to	to	ADP
ijtc-199	125	27	the	the	DET
ijtc-199	125	28	cash	cash	NOUN
ijtc-199	125	29	function	function	NOUN
ijtc-199	125	30	and	and	CCONJ
ijtc-199	125	31	allows	allow	VERB
ijtc-199	125	32	the	the	DET
ijtc-199	125	33	warehouse	warehouse	NOUN
ijtc-199	125	34	and	and	CCONJ
ijtc-199	125	35	shipping	shipping	NOUN
ijtc-199	125	36	functions	function	NOUN
ijtc-199	125	37	to	to	PART
ijtc-199	125	38	prepare	prepare	VERB
ijtc-199	125	39	goods	good	NOUN
ijtc-199	125	40	to	to	PART
ijtc-199	125	41	be	be	AUX
ijtc-199	125	42	delivered	deliver	VERB
ijtc-199	125	43	to	to	ADP
ijtc-199	125	44	the	the	DET
ijtc-199	125	45	buyer	buyer	NOUN
ijtc-199	125	46	.	.	PUNCT
ijtc-199	126	1	2	2	X
ijtc-199	126	2	.	.	X
ijtc-199	126	3	cash	cash	NOUN
ijtc-199	126	4	receipt	receipt	NOUN
ijtc-199	126	5	procedure	procedure	NOUN
ijtc-199	126	6	.	.	PUNCT
ijtc-199	127	1	the	the	DET
ijtc-199	127	2	cash	cash	NOUN
ijtc-199	127	3	function	function	NOUN
ijtc-199	127	4	accepts	accept	VERB
ijtc-199	127	5	payment	payment	NOUN
ijtc-199	127	6	for	for	ADP
ijtc-199	127	7	goods	good	NOUN
ijtc-199	127	8	from	from	ADP
ijtc-199	127	9	the	the	DET
ijtc-199	127	10	buyer	buyer	NOUN
ijtc-199	127	11	and	and	CCONJ
ijtc-199	127	12	provides	provide	VERB
ijtc-199	127	13	a	a	DET
ijtc-199	127	14	payment	payment	NOUN
ijtc-199	127	15	receipt	receipt	NOUN
ijtc-199	127	16	(	(	PUNCT
ijtc-199	127	17	in	in	ADP
ijtc-199	127	18	the	the	DET
ijtc-199	127	19	form	form	NOUN
ijtc-199	127	20	of	of	ADP
ijtc-199	127	21	cash	cash	NOUN
ijtc-199	127	22	register	register	NOUN
ijtc-199	127	23	tape	tape	NOUN
ijtc-199	127	24	and	and	CCONJ
ijtc-199	127	25	affixing	affix	VERB
ijtc-199	127	26	a	a	DET
ijtc-199	127	27	full	full	ADJ
ijtc-199	127	28	stamp	stamp	NOUN
ijtc-199	127	29	on	on	ADP
ijtc-199	127	30	the	the	DET
ijtc-199	127	31	cash	cash	NOUN
ijtc-199	127	32	sales	sale	NOUN
ijtc-199	127	33	invoice	invoice	NOUN
ijtc-199	127	34	)	)	PUNCT
ijtc-199	127	35	to	to	ADP
ijtc-199	127	36	the	the	DET
ijtc-199	127	37	buyer	buyer	NOUN
ijtc-199	127	38	to	to	PART
ijtc-199	127	39	take	take	VERB
ijtc-199	127	40	goods	good	NOUN
ijtc-199	127	41	purchased	purchase	VERB
ijtc-199	127	42	from	from	ADP
ijtc-199	127	43	the	the	DET
ijtc-199	127	44	delivery	delivery	NOUN
ijtc-199	127	45	function	function	NOUN
ijtc-199	127	46	.	.	PUNCT
ijtc-199	128	1	3	3	X
ijtc-199	128	2	.	.	X
ijtc-199	128	3	goods	good	NOUN
ijtc-199	128	4	delivery	delivery	NOUN
ijtc-199	128	5	.	.	PUNCT
ijtc-199	129	1	procedure	procedure	NOUN
ijtc-199	129	2	in	in	ADP
ijtc-199	129	3	this	this	DET
ijtc-199	129	4	procedure	procedure	NOUN
ijtc-199	129	5	the	the	DET
ijtc-199	129	6	delivery	delivery	NOUN
ijtc-199	129	7	function	function	NOUN
ijtc-199	129	8	hands	hand	NOUN
ijtc-199	129	9	over	over	ADP
ijtc-199	129	10	the	the	DET
ijtc-199	129	11	goods	good	NOUN
ijtc-199	129	12	to	to	ADP
ijtc-199	129	13	the	the	DET
ijtc-199	129	14	buyer	buyer	NOUN
ijtc-199	129	15	.	.	PUNCT
ijtc-199	130	1	4	4	X
ijtc-199	130	2	.	.	X
ijtc-199	130	3	cash	cash	NOUN
ijtc-199	130	4	sales	sale	NOUN
ijtc-199	130	5	recording	recording	NOUN
ijtc-199	130	6	procedure	procedure	NOUN
ijtc-199	130	7	.	.	PUNCT
ijtc-199	131	1	the	the	DET
ijtc-199	131	2	accounting	accounting	NOUN
ijtc-199	131	3	function	function	NOUN
ijtc-199	131	4	records	record	VERB
ijtc-199	131	5	cash	cash	NOUN
ijtc-199	131	6	sales	sale	NOUN
ijtc-199	131	7	transactions	transaction	NOUN
ijtc-199	131	8	in	in	ADP
ijtc-199	131	9	the	the	DET
ijtc-199	131	10	volume	volume	NOUN
ijtc-199	131	11	of	of	ADP
ijtc-199	131	12	sales	sale	NOUN
ijtc-199	131	13	and	and	CCONJ
ijtc-199	131	14	cash	cash	NOUN
ijtc-199	131	15	receipts	receipt	NOUN
ijtc-199	131	16	and	and	CCONJ
ijtc-199	131	17	records	record	VERB
ijtc-199	131	18	the	the	DET
ijtc-199	131	19	reduced	reduce	VERB
ijtc-199	131	20	inventory	inventory	NOUN
ijtc-199	131	21	of	of	ADP
ijtc-199	131	22	goods	good	NOUN
ijtc-199	131	23	sold	sell	VERB
ijtc-199	131	24	on	on	ADP
ijtc-199	131	25	the	the	DET
ijtc-199	131	26	inventory	inventory	NOUN
ijtc-199	131	27	card	card	NOUN
ijtc-199	131	28	.	.	PUNCT
ijtc-199	132	1	5	5	X
ijtc-199	132	2	.	.	X
ijtc-199	132	3	procedure	procedure	NOUN
ijtc-199	132	4	for	for	ADP
ijtc-199	132	5	depositing	deposit	VERB
ijtc-199	132	6	cash	cash	NOUN
ijtc-199	132	7	to	to	ADP
ijtc-199	132	8	the	the	DET
ijtc-199	132	9	bank	bank	NOUN
ijtc-199	132	10	.	.	PUNCT
ijtc-199	133	1	the	the	DET
ijtc-199	133	2	internal	internal	ADJ
ijtc-199	133	3	control	control	NOUN
ijtc-199	133	4	system	system	NOUN
ijtc-199	133	5	for	for	ADP
ijtc-199	133	6	cash	cash	NOUN
ijtc-199	133	7	requires	require	VERB
ijtc-199	133	8	immediate	immediate	ADJ
ijtc-199	133	9	deposits	deposit	NOUN
ijtc-199	133	10	to	to	ADP
ijtc-199	133	11	the	the	DET
ijtc-199	133	12	bank	bank	NOUN
ijtc-199	133	13	of	of	ADP
ijtc-199	133	14	all	all	DET
ijtc-199	133	15	cash	cash	NOUN
ijtc-199	133	16	received	receive	VERB
ijtc-199	133	17	.	.	PUNCT
ijtc-199	134	1	in	in	ADP
ijtc-199	134	2	this	this	DET
ijtc-199	134	3	procedure	procedure	NOUN
ijtc-199	134	4	,	,	PUNCT
ijtc-199	134	5	the	the	DET
ijtc-199	134	6	cash	cash	NOUN
ijtc-199	134	7	function	function	NOUN
ijtc-199	134	8	is	be	AUX
ijtc-199	134	9	to	to	PART
ijtc-199	134	10	deposit	deposit	VERB
ijtc-199	134	11	cash	cash	NOUN
ijtc-199	134	12	received	receive	VERB
ijtc-199	134	13	from	from	ADP
ijtc-199	134	14	cash	cash	NOUN
ijtc-199	134	15	sales	sale	NOUN
ijtc-199	134	16	to	to	ADP
ijtc-199	134	17	the	the	DET
ijtc-199	134	18	bank	bank	NOUN
ijtc-199	134	19	in	in	ADP
ijtc-199	134	20	full	full	ADJ
ijtc-199	134	21	.	.	PUNCT
ijtc-199	135	1	6	6	X
ijtc-199	135	2	.	.	X
ijtc-199	135	3	procedure	procedure	NOUN
ijtc-199	135	4	for	for	ADP
ijtc-199	135	5	recording	record	VERB
ijtc-199	135	6	cash	cash	NOUN
ijtc-199	135	7	receipts	receipt	NOUN
ijtc-199	135	8	.	.	PUNCT
ijtc-199	136	1	the	the	DET
ijtc-199	136	2	accounting	accounting	NOUN
ijtc-199	136	3	function	function	NOUN
ijtc-199	136	4	records	record	VERB
ijtc-199	136	5	cash	cash	NOUN
ijtc-199	136	6	receipts	receipt	NOUN
ijtc-199	136	7	into	into	ADP
ijtc-199	136	8	the	the	DET
ijtc-199	136	9	number	number	NOUN
ijtc-199	136	10	of	of	ADP
ijtc-199	136	11	cash	cash	NOUN
ijtc-199	136	12	receipts	receipt	NOUN
ijtc-199	136	13	based	base	VERB
ijtc-199	136	14	on	on	ADP
ijtc-199	136	15	proof	proof	NOUN
ijtc-199	136	16	of	of	ADP
ijtc-199	136	17	bank	bank	NOUN
ijtc-199	136	18	deposits	deposit	NOUN
ijtc-199	136	19	received	receive	VERB
ijtc-199	136	20	from	from	ADP
ijtc-199	136	21	the	the	DET
ijtc-199	136	22	bank	bank	NOUN
ijtc-199	136	23	through	through	ADP
ijtc-199	136	24	the	the	DET
ijtc-199	136	25	cash	cash	NOUN
ijtc-199	136	26	function	function	NOUN
ijtc-199	136	27	.	.	PUNCT
ijtc-199	137	1	7	7	X
ijtc-199	137	2	.	.	X
ijtc-199	137	3	procedure	procedure	NOUN
ijtc-199	137	4	for	for	ADP
ijtc-199	137	5	recording	record	VERB
ijtc-199	137	6	cost	cost	NOUN
ijtc-199	137	7	of	of	ADP
ijtc-199	137	8	goods	good	NOUN
ijtc-199	137	9	sold	sell	VERB
ijtc-199	137	10	.	.	PUNCT
ijtc-199	138	1	the	the	DET
ijtc-199	138	2	accounting	accounting	NOUN
ijtc-199	138	3	function	function	NOUN
ijtc-199	138	4	recapitulates	recapitulate	VERB
ijtc-199	138	5	the	the	DET
ijtc-199	138	6	cost	cost	NOUN
ijtc-199	138	7	of	of	ADP
ijtc-199	138	8	goods	good	NOUN
ijtc-199	138	9	sold	sell	VERB
ijtc-199	138	10	based	base	VERB
ijtc-199	138	11	on	on	ADP
ijtc-199	138	12	the	the	DET
ijtc-199	138	13	data	datum	NOUN
ijtc-199	138	14	recorded	record	VERB
ijtc-199	138	15	on	on	ADP
ijtc-199	138	16	the	the	DET
ijtc-199	138	17	inventory	inventory	NOUN
ijtc-199	138	18	card	card	NOUN
ijtc-199	138	19	.	.	PUNCT
ijtc-199	139	1	based	base	VERB
ijtc-199	139	2	on	on	ADP
ijtc-199	139	3	this	this	DET
ijtc-199	139	4	recapitulation	recapitulation	NOUN
ijtc-199	139	5	of	of	ADP
ijtc-199	139	6	the	the	DET
ijtc-199	139	7	cost	cost	NOUN
ijtc-199	139	8	of	of	ADP
ijtc-199	139	9	goods	good	NOUN
ijtc-199	139	10	sold	sell	VERB
ijtc-199	139	11	,	,	PUNCT
ijtc-199	139	12	the	the	DET
ijtc-199	139	13	accounting	accounting	NOUN
ijtc-199	139	14	function	function	NOUN
ijtc-199	139	15	creates	create	VERB
ijtc-199	139	16	memorial	memorial	ADJ
ijtc-199	139	17	evidence	evidence	NOUN
ijtc-199	139	18	as	as	ADP
ijtc-199	139	19	a	a	DET
ijtc-199	139	20	source	source	NOUN
ijtc-199	139	21	document	document	NOUN
ijtc-199	139	22	for	for	ADP
ijtc-199	139	23	recording	record	VERB
ijtc-199	139	24	the	the	DET
ijtc-199	139	25	cost	cost	NOUN
ijtc-199	139	26	of	of	ADP
ijtc-199	139	27	goods	good	NOUN
ijtc-199	139	28	sold	sell	VERB
ijtc-199	139	29	into	into	ADP
ijtc-199	139	30	general	general	ADJ
ijtc-199	139	31	journals	journal	NOUN
ijtc-199	139	32	.	.	PUNCT
ijtc-199	140	1	the	the	DET
ijtc-199	140	2	internal	internal	ADJ
ijtc-199	140	3	control	control	NOUN
ijtc-199	140	4	system	system	NOUN
ijtc-199	140	5	for	for	ADP
ijtc-199	140	6	cash	cash	NOUN
ijtc-199	140	7	sales	sale	NOUN
ijtc-199	140	8	and	and	CCONJ
ijtc-199	140	9	cash	cash	NOUN
ijtc-199	140	10	receipts	receipt	NOUN
ijtc-199	140	11	can	can	AUX
ijtc-199	140	12	be	be	AUX
ijtc-199	140	13	seen	see	VERB
ijtc-199	140	14	from	from	ADP
ijtc-199	140	15	the	the	DET
ijtc-199	140	16	main	main	ADJ
ijtc-199	140	17	elements	element	NOUN
ijtc-199	140	18	of	of	ADP
ijtc-199	140	19	the	the	DET
ijtc-199	140	20	control	control	NOUN
ijtc-199	140	21	system	system	NOUN
ijtc-199	140	22	in	in	ADP
ijtc-199	140	23	it	it	PRON
ijtc-199	140	24	.	.	PUNCT
ijtc-199	141	1	the	the	DET
ijtc-199	141	2	elements	element	NOUN
ijtc-199	141	3	of	of	ADP
ijtc-199	141	4	the	the	DET
ijtc-199	141	5	internal	internal	ADJ
ijtc-199	141	6	control	control	NOUN
ijtc-199	141	7	system	system	NOUN
ijtc-199	141	8	that	that	PRON
ijtc-199	141	9	should	should	AUX
ijtc-199	141	10	exist	exist	VERB
ijtc-199	141	11	in	in	ADP
ijtc-199	141	12	the	the	DET
ijtc-199	141	13	cash	cash	NOUN
ijtc-199	141	14	sales	sale	NOUN
ijtc-199	141	15	and	and	CCONJ
ijtc-199	141	16	cash	cash	NOUN
ijtc-199	141	17	receipts	receipt	NOUN
ijtc-199	141	18	system	system	NOUN
ijtc-199	141	19	beneish	beneish	ADJ
ijtc-199	141	20	,	,	PUNCT
ijtc-199	141	21	et	et	NOUN
ijtc-199	141	22	,	,	PUNCT
ijtc-199	141	23	all	all	PRON
ijtc-199	141	24	(	(	PUNCT
ijtc-199	141	25	2008	2008	NUM
ijtc-199	141	26	)	)	PUNCT
ijtc-199	141	27	are	be	AUX
ijtc-199	141	28	as	as	ADP
ijtc-199	141	29	designing	design	VERB
ijtc-199	141	30	a	a	DET
ijtc-199	141	31	financial	financial	ADJ
ijtc-199	141	32	management	management	NOUN
ijtc-199	141	33	apparatus	apparatus	NOUN
ijtc-199	141	34	area	area	NOUN
ijtc-199	141	35	related	relate	VERB
ijtc-199	141	36	to	to	ADP
ijtc-199	141	37	the	the	DET
ijtc-199	141	38	cash	cash	NOUN
ijtc-199	141	39	receipt	receipt	NOUN
ijtc-199	141	40	system	system	NOUN
ijtc-199	141	41	from	from	ADP
ijtc-199	141	42	cash	cash	NOUN
ijtc-199	141	43	sales	sale	NOUN
ijtc-199	141	44	,	,	PUNCT
ijtc-199	141	45	the	the	DET
ijtc-199	141	46	main	main	ADJ
ijtc-199	141	47	element	element	NOUN
ijtc-199	141	48	the	the	DET
ijtc-199	141	49	influence	influence	NOUN
ijtc-199	141	50	of	of	ADP
ijtc-199	141	51	internal	internal	ADJ
ijtc-199	141	52	control	control	NOUN
ijtc-199	141	53	system	system	NOUN
ijtc-199	141	54	,	,	PUNCT
ijtc-199	141	55	cash	cash	NOUN
ijtc-199	141	56	sales	sale	NOUN
ijtc-199	141	57	on	on	ADP
ijtc-199	141	58	regional	regional	ADJ
ijtc-199	141	59	asset	asset	NOUN
ijtc-199	141	60	management	management	NOUN
ijtc-199	141	61	receipts	receipt	NOUN
ijtc-199	141	62	safkaur	safkaur	VERB
ijtc-199	141	63	50	50	NUM
ijtc-199	141	64	|	|	ADV
ijtc-199	141	65	ilomata	ilomata	PROPN
ijtc-199	141	66	international	international	ADJ
ijtc-199	141	67	journal	journal	NOUN
ijtc-199	141	68	of	of	ADP
ijtc-199	141	69	tax	tax	PROPN
ijtc-199	141	70	&	&	CCONJ
ijtc-199	141	71	accounting	accounting	PROPN
ijtc-199	141	72	volume	volume	NOUN
ijtc-199	141	73	2	2	NUM
ijtc-199	141	74	issue	issue	NOUN
ijtc-199	141	75	1	1	NUM
ijtc-199	141	76	,	,	PUNCT
ijtc-199	141	77	january	january	PROPN
ijtc-199	141	78	2021	2021	NUM
ijtc-199	141	79	of	of	ADP
ijtc-199	141	80	internal	internal	ADJ
ijtc-199	141	81	control	control	NOUN
ijtc-199	141	82	can	can	AUX
ijtc-199	141	83	be	be	AUX
ijtc-199	141	84	described	describe	VERB
ijtc-199	141	85	as	as	SCONJ
ijtc-199	141	86	the	the	DET
ijtc-199	141	87	sales	sale	NOUN
ijtc-199	141	88	function	function	NOUN
ijtc-199	141	89	must	must	AUX
ijtc-199	141	90	be	be	AUX
ijtc-199	141	91	separate	separate	ADJ
ijtc-199	141	92	from	from	ADP
ijtc-199	141	93	the	the	DET
ijtc-199	141	94	cash	cash	NOUN
ijtc-199	141	95	function	function	NOUN
ijtc-199	141	96	.	.	PUNCT
ijtc-199	142	1	the	the	DET
ijtc-199	142	2	sales	sale	NOUN
ijtc-199	142	3	function	function	NOUN
ijtc-199	142	4	is	be	AUX
ijtc-199	142	5	in	in	ADP
ijtc-199	142	6	the	the	DET
ijtc-199	142	7	hands	hand	NOUN
ijtc-199	142	8	of	of	ADP
ijtc-199	142	9	the	the	DET
ijtc-199	142	10	sales	sale	NOUN
ijtc-199	142	11	order	order	NOUN
ijtc-199	142	12	department	department	NOUN
ijtc-199	142	13	and	and	CCONJ
ijtc-199	142	14	the	the	DET
ijtc-199	142	15	cash	cash	NOUN
ijtc-199	142	16	function	function	NOUN
ijtc-199	142	17	is	be	AUX
ijtc-199	142	18	in	in	ADP
ijtc-199	142	19	the	the	DET
ijtc-199	142	20	hands	hand	NOUN
ijtc-199	142	21	of	of	ADP
ijtc-199	142	22	the	the	DET
ijtc-199	142	23	gauze	gauze	NOUN
ijtc-199	142	24	division	division	NOUN
ijtc-199	142	25	.	.	PUNCT
ijtc-199	143	1	cash	cash	NOUN
ijtc-199	143	2	receipts	receipt	NOUN
ijtc-199	143	3	made	make	VERB
ijtc-199	143	4	by	by	ADP
ijtc-199	143	5	the	the	DET
ijtc-199	143	6	kassa	kassa	PROPN
ijtc-199	143	7	section	section	NOUN
ijtc-199	143	8	will	will	AUX
ijtc-199	143	9	be	be	AUX
ijtc-199	143	10	checked	check	VERB
ijtc-199	143	11	for	for	ADP
ijtc-199	143	12	accuracy	accuracy	NOUN
ijtc-199	143	13	by	by	ADP
ijtc-199	143	14	the	the	DET
ijtc-199	143	15	sales	sale	NOUN
ijtc-199	143	16	order	order	NOUN
ijtc-199	143	17	department	department	NOUN
ijtc-199	143	18	.	.	PUNCT
ijtc-199	144	1	the	the	DET
ijtc-199	144	2	cash	cash	NOUN
ijtc-199	144	3	function	function	NOUN
ijtc-199	144	4	must	must	AUX
ijtc-199	144	5	be	be	AUX
ijtc-199	144	6	separate	separate	ADJ
ijtc-199	144	7	from	from	ADP
ijtc-199	144	8	the	the	DET
ijtc-199	144	9	accounting	accounting	NOUN
ijtc-199	144	10	function	function	NOUN
ijtc-199	144	11	.	.	PUNCT
ijtc-199	145	1	to	to	PART
ijtc-199	145	2	safeguard	safeguard	VERB
ijtc-199	145	3	local	local	ADJ
ijtc-199	145	4	government	government	NOUN
ijtc-199	145	5	property	property	NOUN
ijtc-199	145	6	and	and	CCONJ
ijtc-199	145	7	ensure	ensure	VERB
ijtc-199	145	8	the	the	DET
ijtc-199	145	9	accuracy	accuracy	NOUN
ijtc-199	145	10	and	and	CCONJ
ijtc-199	145	11	reliability	reliability	NOUN
ijtc-199	145	12	of	of	ADP
ijtc-199	145	13	accounting	accounting	NOUN
ijtc-199	145	14	data	datum	NOUN
ijtc-199	145	15	and	and	CCONJ
ijtc-199	145	16	prevent	prevent	VERB
ijtc-199	145	17	the	the	DET
ijtc-199	145	18	use	use	NOUN
ijtc-199	145	19	of	of	ADP
ijtc-199	145	20	cash	cash	NOUN
ijtc-199	145	21	from	from	ADP
ijtc-199	145	22	total	total	ADJ
ijtc-199	145	23	sales	sale	NOUN
ijtc-199	145	24	by	by	ADP
ijtc-199	145	25	the	the	DET
ijtc-199	145	26	gauze	gauze	NOUN
ijtc-199	145	27	division	division	NOUN
ijtc-199	145	28	for	for	ADP
ijtc-199	145	29	personal	personal	ADJ
ijtc-199	145	30	gain	gain	NOUN
ijtc-199	145	31	(	(	PUNCT
ijtc-199	145	32	callen	callen	PROPN
ijtc-199	145	33	&	&	CCONJ
ijtc-199	145	34	levant	levant	PROPN
ijtc-199	145	35	,	,	PUNCT
ijtc-199	145	36	et	et	PROPN
ijtc-199	145	37	,	,	PUNCT
ijtc-199	145	38	al	al	PROPN
ijtc-199	145	39	,	,	PUNCT
ijtc-199	145	40	2006	2006	NUM
ijtc-199	145	41	)	)	PUNCT
ijtc-199	145	42	.	.	PUNCT
ijtc-199	146	1	cash	cash	NOUN
ijtc-199	146	2	sales	sale	NOUN
ijtc-199	146	3	transactions	transaction	NOUN
ijtc-199	146	4	must	must	AUX
ijtc-199	146	5	be	be	AUX
ijtc-199	146	6	carried	carry	VERB
ijtc-199	146	7	out	out	ADP
ijtc-199	146	8	by	by	ADP
ijtc-199	146	9	the	the	DET
ijtc-199	146	10	sales	sale	NOUN
ijtc-199	146	11	function	function	NOUN
ijtc-199	146	12	,	,	PUNCT
ijtc-199	146	13	cash	cash	NOUN
ijtc-199	146	14	function	function	NOUN
ijtc-199	146	15	,	,	PUNCT
ijtc-199	146	16	delivery	delivery	NOUN
ijtc-199	146	17	function	function	NOUN
ijtc-199	146	18	,	,	PUNCT
ijtc-199	146	19	and	and	CCONJ
ijtc-199	146	20	accounting	accounting	NOUN
ijtc-199	146	21	function	function	NOUN
ijtc-199	146	22	.	.	PUNCT
ijtc-199	147	1	no	no	DET
ijtc-199	147	2	cash	cash	NOUN
ijtc-199	147	3	sales	sale	NOUN
ijtc-199	147	4	transaction	transaction	NOUN
ijtc-199	147	5	is	be	AUX
ijtc-199	147	6	carried	carry	VERB
ijtc-199	147	7	out	out	ADP
ijtc-199	147	8	completely	completely	ADV
ijtc-199	147	9	by	by	ADP
ijtc-199	147	10	that	that	DET
ijtc-199	147	11	one	one	NUM
ijtc-199	147	12	function	function	NOUN
ijtc-199	147	13	,	,	PUNCT
ijtc-199	147	14	by	by	ADP
ijtc-199	147	15	carrying	carry	VERB
ijtc-199	147	16	out	out	ADP
ijtc-199	147	17	each	each	DET
ijtc-199	147	18	cash	cash	NOUN
ijtc-199	147	19	sale	sale	NOUN
ijtc-199	147	20	transaction	transaction	NOUN
ijtc-199	147	21	by	by	ADP
ijtc-199	147	22	these	these	DET
ijtc-199	147	23	various	various	ADJ
ijtc-199	147	24	functions	function	NOUN
ijtc-199	147	25	will	will	AUX
ijtc-199	147	26	create	create	VERB
ijtc-199	147	27	an	an	DET
ijtc-199	147	28	internal	internal	ADJ
ijtc-199	147	29	check	check	NOUN
ijtc-199	147	30	of	of	ADP
ijtc-199	147	31	the	the	DET
ijtc-199	147	32	work	work	NOUN
ijtc-199	147	33	of	of	ADP
ijtc-199	147	34	each	each	PRON
ijtc-199	147	35	of	of	ADP
ijtc-199	147	36	these	these	DET
ijtc-199	147	37	functions	function	NOUN
ijtc-199	147	38	by	by	ADP
ijtc-199	147	39	other	other	ADJ
ijtc-199	147	40	functions	function	NOUN
ijtc-199	147	41	.	.	PUNCT
ijtc-199	148	1	receipt	receipt	NOUN
ijtc-199	148	2	of	of	ADP
ijtc-199	148	3	orders	order	NOUN
ijtc-199	148	4	from	from	ADP
ijtc-199	148	5	buyers	buyer	NOUN
ijtc-199	148	6	is	be	AUX
ijtc-199	148	7	authorized	authorize	VERB
ijtc-199	148	8	by	by	ADP
ijtc-199	148	9	the	the	DET
ijtc-199	148	10	sales	sale	NOUN
ijtc-199	148	11	function	function	NOUN
ijtc-199	148	12	using	use	VERB
ijtc-199	148	13	the	the	DET
ijtc-199	148	14	cash	cash	NOUN
ijtc-199	148	15	sales	sale	NOUN
ijtc-199	148	16	invoice	invoice	NOUN
ijtc-199	148	17	form	form	NOUN
ijtc-199	148	18	.	.	PUNCT
ijtc-199	149	1	the	the	DET
ijtc-199	149	2	cash	cash	NOUN
ijtc-199	149	3	sales	sale	NOUN
ijtc-199	149	4	transaction	transaction	NOUN
ijtc-199	149	5	starts	start	VERB
ijtc-199	149	6	with	with	ADP
ijtc-199	149	7	the	the	DET
ijtc-199	149	8	issuance	issuance	NOUN
ijtc-199	149	9	of	of	ADP
ijtc-199	149	10	a	a	DET
ijtc-199	149	11	cash	cash	NOUN
ijtc-199	149	12	sales	sale	NOUN
ijtc-199	149	13	invoice	invoice	NOUN
ijtc-199	149	14	by	by	ADP
ijtc-199	149	15	the	the	DET
ijtc-199	149	16	sales	sale	NOUN
ijtc-199	149	17	function	function	NOUN
ijtc-199	149	18	.	.	PUNCT
ijtc-199	150	1	the	the	DET
ijtc-199	150	2	cash	cash	NOUN
ijtc-199	150	3	sales	sale	NOUN
ijtc-199	150	4	invoice	invoice	NOUN
ijtc-199	150	5	must	must	AUX
ijtc-199	150	6	be	be	AUX
ijtc-199	150	7	authorized	authorize	VERB
ijtc-199	150	8	by	by	ADP
ijtc-199	150	9	the	the	DET
ijtc-199	150	10	sales	sale	NOUN
ijtc-199	150	11	function	function	NOUN
ijtc-199	150	12	to	to	PART
ijtc-199	150	13	become	become	VERB
ijtc-199	150	14	a	a	DET
ijtc-199	150	15	valid	valid	ADJ
ijtc-199	150	16	document	document	NOUN
ijtc-199	150	17	,	,	PUNCT
ijtc-199	150	18	which	which	PRON
ijtc-199	150	19	can	can	AUX
ijtc-199	150	20	be	be	AUX
ijtc-199	150	21	used	use	VERB
ijtc-199	150	22	as	as	ADP
ijtc-199	150	23	the	the	DET
ijtc-199	150	24	basis	basis	NOUN
ijtc-199	150	25	for	for	ADP
ijtc-199	150	26	the	the	DET
ijtc-199	150	27	cash	cash	NOUN
ijtc-199	150	28	receipt	receipt	NOUN
ijtc-199	150	29	function	function	NOUN
ijtc-199	150	30	to	to	PART
ijtc-199	150	31	receive	receive	VERB
ijtc-199	150	32	cash	cash	NOUN
ijtc-199	150	33	from	from	ADP
ijtc-199	150	34	the	the	DET
ijtc-199	150	35	buyer	buyer	NOUN
ijtc-199	150	36	and	and	CCONJ
ijtc-199	150	37	an	an	DET
ijtc-199	150	38	order	order	NOUN
ijtc-199	150	39	for	for	ADP
ijtc-199	150	40	the	the	DET
ijtc-199	150	41	delivery	delivery	NOUN
ijtc-199	150	42	function	function	NOUN
ijtc-199	150	43	to	to	PART
ijtc-199	150	44	deliver	deliver	VERB
ijtc-199	150	45	goods	good	NOUN
ijtc-199	150	46	to	to	ADP
ijtc-199	150	47	the	the	DET
ijtc-199	150	48	buyer	buyer	NOUN
ijtc-199	150	49	,	,	PUNCT
ijtc-199	150	50	as	as	ADV
ijtc-199	150	51	well	well	ADV
ijtc-199	150	52	as	as	ADP
ijtc-199	150	53	a	a	DET
ijtc-199	150	54	source	source	NOUN
ijtc-199	150	55	document	document	NOUN
ijtc-199	150	56	for	for	ADP
ijtc-199	150	57	recording	record	VERB
ijtc-199	150	58	in	in	ADP
ijtc-199	150	59	accounting	accounting	NOUN
ijtc-199	150	60	records	record	NOUN
ijtc-199	150	61	.	.	PUNCT
ijtc-199	151	1	cash	cash	NOUN
ijtc-199	151	2	receipts	receipt	NOUN
ijtc-199	151	3	are	be	AUX
ijtc-199	151	4	authorized	authorize	VERB
ijtc-199	151	5	by	by	ADP
ijtc-199	151	6	the	the	DET
ijtc-199	151	7	cash	cash	NOUN
ijtc-199	151	8	receipts	receipt	NOUN
ijtc-199	151	9	function	function	VERB
ijtc-199	151	10	by	by	ADP
ijtc-199	151	11	affixing	affix	VERB
ijtc-199	151	12	a	a	DET
ijtc-199	151	13	"	"	PUNCT
ijtc-199	151	14	paid	pay	VERB
ijtc-199	151	15	"	"	PUNCT
ijtc-199	151	16	stamp	stamp	NOUN
ijtc-199	151	17	on	on	ADP
ijtc-199	151	18	the	the	DET
ijtc-199	151	19	cash	cash	NOUN
ijtc-199	151	20	sales	sale	NOUN
ijtc-199	151	21	invoice	invoice	NOUN
ijtc-199	151	22	and	and	CCONJ
ijtc-199	151	23	affixing	affix	VERB
ijtc-199	151	24	a	a	DET
ijtc-199	151	25	cash	cash	NOUN
ijtc-199	151	26	register	register	NOUN
ijtc-199	151	27	tape	tape	NOUN
ijtc-199	151	28	to	to	ADP
ijtc-199	151	29	the	the	DET
ijtc-199	151	30	invoice	invoice	NOUN
ijtc-199	151	31	.	.	PUNCT
ijtc-199	152	1	recording	record	VERB
ijtc-199	152	2	into	into	ADP
ijtc-199	152	3	accounting	accounting	NOUN
ijtc-199	152	4	must	must	AUX
ijtc-199	152	5	be	be	AUX
ijtc-199	152	6	carried	carry	VERB
ijtc-199	152	7	out	out	ADP
ijtc-199	152	8	by	by	ADP
ijtc-199	152	9	authorized	authorize	VERB
ijtc-199	152	10	regional	regional	ADJ
ijtc-199	152	11	financial	financial	ADJ
ijtc-199	152	12	management	management	NOUN
ijtc-199	152	13	officers	officer	NOUN
ijtc-199	152	14	(	(	PUNCT
ijtc-199	152	15	choen	choen	NOUN
ijtc-199	152	16	,	,	PUNCT
ijtc-199	152	17	&	&	CCONJ
ijtc-199	152	18	rho	rho	ADJ
ijtc-199	152	19	,	,	PUNCT
ijtc-199	152	20	2004	2004	NUM
ijtc-199	152	21	)	)	PUNCT
ijtc-199	152	22	.	.	PUNCT
ijtc-199	153	1	each	each	DET
ijtc-199	153	2	recording	recording	NOUN
ijtc-199	153	3	into	into	ADP
ijtc-199	153	4	the	the	DET
ijtc-199	153	5	accounting	accounting	NOUN
ijtc-199	153	6	records	record	NOUN
ijtc-199	153	7	must	must	AUX
ijtc-199	153	8	be	be	AUX
ijtc-199	153	9	made	make	VERB
ijtc-199	153	10	by	by	ADP
ijtc-199	153	11	the	the	DET
ijtc-199	153	12	regional	regional	ADJ
ijtc-199	153	13	financial	financial	ADJ
ijtc-199	153	14	management	management	NOUN
ijtc-199	153	15	officer	officer	NOUN
ijtc-199	153	16	who	who	PRON
ijtc-199	153	17	is	be	AUX
ijtc-199	153	18	authorized	authorize	VERB
ijtc-199	153	19	to	to	PART
ijtc-199	153	20	change	change	VERB
ijtc-199	153	21	the	the	DET
ijtc-199	153	22	accounting	accounting	NOUN
ijtc-199	153	23	records	record	NOUN
ijtc-199	153	24	,	,	PUNCT
ijtc-199	153	25	after	after	SCONJ
ijtc-199	153	26	the	the	DET
ijtc-199	153	27	regional	regional	ADJ
ijtc-199	153	28	financial	financial	ADJ
ijtc-199	153	29	management	management	NOUN
ijtc-199	153	30	apparatus	apparatus	NOUN
ijtc-199	153	31	has	have	AUX
ijtc-199	153	32	updated	update	VERB
ijtc-199	153	33	the	the	DET
ijtc-199	153	34	accounting	accounting	NOUN
ijtc-199	153	35	records	record	NOUN
ijtc-199	153	36	based	base	VERB
ijtc-199	153	37	on	on	ADP
ijtc-199	153	38	the	the	DET
ijtc-199	153	39	source	source	NOUN
ijtc-199	153	40	document	document	NOUN
ijtc-199	153	41	,	,	PUNCT
ijtc-199	153	42	the	the	DET
ijtc-199	153	43	employee	employee	NOUN
ijtc-199	153	44	must	must	AUX
ijtc-199	153	45	put	put	VERB
ijtc-199	153	46	the	the	DET
ijtc-199	153	47	signature	signature	NOUN
ijtc-199	153	48	and	and	CCONJ
ijtc-199	153	49	date	date	NOUN
ijtc-199	153	50	on	on	ADP
ijtc-199	153	51	the	the	DET
ijtc-199	153	52	source	source	NOUN
ijtc-199	153	53	document	document	NOUN
ijtc-199	153	54	as	as	ADP
ijtc-199	153	55	evidence	evidence	NOUN
ijtc-199	153	56	of	of	ADP
ijtc-199	153	57	the	the	DET
ijtc-199	153	58	change	change	NOUN
ijtc-199	153	59	.	.	PUNCT
ijtc-199	154	1	the	the	DET
ijtc-199	154	2	data	datum	NOUN
ijtc-199	154	3	that	that	PRON
ijtc-199	154	4	the	the	DET
ijtc-199	154	5	accounting	accounting	NOUN
ijtc-199	154	6	records	record	NOUN
ijtc-199	154	7	on	on	ADP
ijtc-199	154	8	that	that	DET
ijtc-199	154	9	date	date	NOUN
ijtc-199	154	10	.	.	PUNCT
ijtc-199	155	1	to	to	PART
ijtc-199	155	2	supervise	supervise	VERB
ijtc-199	155	3	all	all	DET
ijtc-199	155	4	financial	financial	ADJ
ijtc-199	155	5	transactions	transaction	NOUN
ijtc-199	155	6	that	that	PRON
ijtc-199	155	7	occur	occur	VERB
ijtc-199	155	8	in	in	ADP
ijtc-199	155	9	the	the	DET
ijtc-199	155	10	regional	regional	ADJ
ijtc-199	155	11	financial	financial	ADJ
ijtc-199	155	12	management	management	NOUN
ijtc-199	155	13	apparatus	apparatus	NOUN
ijtc-199	155	14	,	,	PUNCT
ijtc-199	155	15	it	it	PRON
ijtc-199	155	16	can	can	AUX
ijtc-199	155	17	be	be	AUX
ijtc-199	155	18	done	do	VERB
ijtc-199	155	19	by	by	ADP
ijtc-199	155	20	supervising	supervise	VERB
ijtc-199	155	21	the	the	DET
ijtc-199	155	22	use	use	NOUN
ijtc-199	155	23	of	of	ADP
ijtc-199	155	24	the	the	DET
ijtc-199	155	25	form	form	NOUN
ijtc-199	155	26	used	use	VERB
ijtc-199	155	27	as	as	ADP
ijtc-199	155	28	a	a	DET
ijtc-199	155	29	medium	medium	NOUN
ijtc-199	155	30	for	for	ADP
ijtc-199	155	31	authorizing	authorize	VERB
ijtc-199	155	32	the	the	DET
ijtc-199	155	33	transaction	transaction	NOUN
ijtc-199	155	34	.	.	PUNCT
ijtc-199	156	1	calculation	calculation	NOUN
ijtc-199	156	2	of	of	ADP
ijtc-199	156	3	cash	cash	NOUN
ijtc-199	156	4	balances	balance	NOUN
ijtc-199	156	5	that	that	PRON
ijtc-199	156	6	are	be	AUX
ijtc-199	156	7	in	in	ADP
ijtc-199	156	8	the	the	DET
ijtc-199	156	9	hands	hand	NOUN
ijtc-199	156	10	of	of	ADP
ijtc-199	156	11	the	the	DET
ijtc-199	156	12	cash	cash	NOUN
ijtc-199	156	13	function	function	NOUN
ijtc-199	156	14	periodically	periodically	ADV
ijtc-199	156	15	and	and	CCONJ
ijtc-199	156	16	suddenly	suddenly	ADV
ijtc-199	156	17	by	by	ADP
ijtc-199	156	18	the	the	DET
ijtc-199	156	19	internal	internal	ADJ
ijtc-199	156	20	examiner	examiner	NOUN
ijtc-199	156	21	function	function	NOUN
ijtc-199	156	22	.	.	PUNCT
ijtc-199	157	1	periodic	periodic	ADJ
ijtc-199	157	2	and	and	CCONJ
ijtc-199	157	3	sudden	sudden	ADJ
ijtc-199	157	4	cash	cash	NOUN
ijtc-199	157	5	calculations	calculation	NOUN
ijtc-199	157	6	will	will	AUX
ijtc-199	157	7	reduce	reduce	VERB
ijtc-199	157	8	the	the	DET
ijtc-199	157	9	risk	risk	NOUN
ijtc-199	157	10	of	of	ADP
ijtc-199	157	11	embezzlement	embezzlement	NOUN
ijtc-199	157	12	of	of	ADP
ijtc-199	157	13	cash	cash	NOUN
ijtc-199	157	14	received	receive	VERB
ijtc-199	157	15	by	by	ADP
ijtc-199	157	16	cashiers	cashier	NOUN
ijtc-199	157	17	.	.	PUNCT
ijtc-199	158	1	in	in	ADP
ijtc-199	158	2	this	this	DET
ijtc-199	158	3	physical	physical	ADJ
ijtc-199	158	4	cash	cash	NOUN
ijtc-199	158	5	calculation	calculation	NOUN
ijtc-199	158	6	,	,	PUNCT
ijtc-199	158	7	a	a	DET
ijtc-199	158	8	match	match	NOUN
ijtc-199	158	9	is	be	AUX
ijtc-199	158	10	made	make	VERB
ijtc-199	158	11	between	between	ADP
ijtc-199	158	12	the	the	DET
ijtc-199	158	13	calculated	calculate	VERB
ijtc-199	158	14	cash	cash	NOUN
ijtc-199	158	15	amount	amount	NOUN
ijtc-199	158	16	with	with	ADP
ijtc-199	158	17	the	the	DET
ijtc-199	158	18	amount	amount	NOUN
ijtc-199	158	19	of	of	ADP
ijtc-199	158	20	cash	cash	NOUN
ijtc-199	158	21	that	that	PRON
ijtc-199	158	22	should	should	AUX
ijtc-199	158	23	be	be	AUX
ijtc-199	158	24	available	available	ADJ
ijtc-199	158	25	according	accord	VERB
ijtc-199	158	26	to	to	ADP
ijtc-199	158	27	the	the	DET
ijtc-199	158	28	cash	cash	NOUN
ijtc-199	158	29	sales	sale	NOUN
ijtc-199	158	30	invoice	invoice	NOUN
ijtc-199	158	31	and	and	CCONJ
ijtc-199	158	32	other	other	ADJ
ijtc-199	158	33	cash	cash	NOUN
ijtc-199	158	34	receipts	receipt	NOUN
ijtc-199	158	35	(	(	PUNCT
ijtc-199	158	36	for	for	ADP
ijtc-199	158	37	example	example	NOUN
ijtc-199	158	38	,	,	PUNCT
ijtc-199	158	39	cash	cash	NOUN
ijtc-199	158	40	in	in	ADP
ijtc-199	158	41	)	)	PUNCT
ijtc-199	158	42	.	.	PUNCT
ijtc-199	159	1	however	however	ADV
ijtc-199	159	2	well	well	INTJ
ijtc-199	159	3	the	the	DET
ijtc-199	159	4	structure	structure	NOUN
ijtc-199	159	5	of	of	ADP
ijtc-199	159	6	the	the	DET
ijtc-199	159	7	regional	regional	ADJ
ijtc-199	159	8	financial	financial	ADJ
ijtc-199	159	9	management	management	NOUN
ijtc-199	159	10	apparatus	apparatus	NOUN
ijtc-199	159	11	,	,	PUNCT
ijtc-199	159	12	the	the	DET
ijtc-199	159	13	system	system	NOUN
ijtc-199	159	14	of	of	ADP
ijtc-199	159	15	authorization	authorization	NOUN
ijtc-199	159	16	and	and	CCONJ
ijtc-199	159	17	recording	recording	NOUN
ijtc-199	159	18	procedures	procedure	NOUN
ijtc-199	159	19	,	,	PUNCT
ijtc-199	159	20	and	and	CCONJ
ijtc-199	159	21	the	the	DET
ijtc-199	159	22	various	various	ADJ
ijtc-199	159	23	means	mean	NOUN
ijtc-199	159	24	created	create	VERB
ijtc-199	159	25	to	to	PART
ijtc-199	159	26	promote	promote	VERB
ijtc-199	159	27	healthy	healthy	ADJ
ijtc-199	159	28	practices	practice	NOUN
ijtc-199	159	29	all	all	PRON
ijtc-199	159	30	depend	depend	VERB
ijtc-199	159	31	very	very	ADV
ijtc-199	159	32	much	much	ADV
ijtc-199	159	33	on	on	ADP
ijtc-199	159	34	the	the	DET
ijtc-199	159	35	people	people	NOUN
ijtc-199	159	36	who	who	PRON
ijtc-199	159	37	carry	carry	VERB
ijtc-199	159	38	them	they	PRON
ijtc-199	159	39	out	out	ADP
ijtc-199	159	40	.	.	PUNCT
ijtc-199	160	1	among	among	ADP
ijtc-199	160	2	the	the	DET
ijtc-199	160	3	four	four	NUM
ijtc-199	160	4	main	main	ADJ
ijtc-199	160	5	elements	element	NOUN
ijtc-199	160	6	of	of	ADP
ijtc-199	160	7	control	control	NOUN
ijtc-199	160	8	,	,	PUNCT
ijtc-199	160	9	the	the	DET
ijtc-199	160	10	quality	quality	NOUN
ijtc-199	160	11	element	element	NOUN
ijtc-199	160	12	of	of	ADP
ijtc-199	160	13	the	the	DET
ijtc-199	160	14	regional	regional	ADJ
ijtc-199	160	15	financial	financial	ADJ
ijtc-199	160	16	management	management	NOUN
ijtc-199	160	17	apparatus	apparatus	NOUN
ijtc-199	160	18	is	be	AUX
ijtc-199	160	19	the	the	DET
ijtc-199	160	20	most	most	ADV
ijtc-199	160	21	important	important	ADJ
ijtc-199	160	22	element	element	NOUN
ijtc-199	160	23	of	of	ADP
ijtc-199	160	24	the	the	DET
ijtc-199	160	25	internal	internal	ADJ
ijtc-199	160	26	control	control	NOUN
ijtc-199	160	27	system	system	NOUN
ijtc-199	160	28	.	.	PUNCT
ijtc-199	161	1	honest	honest	ADJ
ijtc-199	161	2	employees	employee	NOUN
ijtc-199	161	3	and	and	CCONJ
ijtc-199	161	4	experts	expert	NOUN
ijtc-199	161	5	in	in	ADP
ijtc-199	161	6	the	the	DET
ijtc-199	161	7	areas	area	NOUN
ijtc-199	161	8	of	of	ADP
ijtc-199	161	9	their	their	PRON
ijtc-199	161	10	responsibility	responsibility	NOUN
ijtc-199	161	11	will	will	AUX
ijtc-199	161	12	be	be	AUX
ijtc-199	161	13	able	able	ADJ
ijtc-199	161	14	to	to	PART
ijtc-199	161	15	carry	carry	VERB
ijtc-199	161	16	out	out	ADP
ijtc-199	161	17	their	their	PRON
ijtc-199	161	18	work	work	NOUN
ijtc-199	161	19	effectively	effectively	ADV
ijtc-199	161	20	and	and	CCONJ
ijtc-199	161	21	efficiently	efficiently	ADV
ijtc-199	161	22	,	,	PUNCT
ijtc-199	161	23	although	although	SCONJ
ijtc-199	161	24	only	only	ADV
ijtc-199	161	25	a	a	DET
ijtc-199	161	26	few	few	ADJ
ijtc-199	161	27	elements	element	NOUN
ijtc-199	161	28	of	of	ADP
ijtc-199	161	29	the	the	DET
ijtc-199	161	30	internal	internal	ADJ
ijtc-199	161	31	control	control	NOUN
ijtc-199	161	32	system	system	NOUN
ijtc-199	161	33	support	support	VERB
ijtc-199	161	34	it	it	PRON
ijtc-199	161	35	.	.	PUNCT
ijtc-199	162	1	other	other	ADJ
ijtc-199	162	2	elements	element	NOUN
ijtc-199	162	3	of	of	ADP
ijtc-199	162	4	the	the	DET
ijtc-199	162	5	internal	internal	ADJ
ijtc-199	162	6	control	control	NOUN
ijtc-199	162	7	system	system	NOUN
ijtc-199	162	8	are	be	AUX
ijtc-199	162	9	quite	quite	ADV
ijtc-199	162	10	strong	strong	ADJ
ijtc-199	162	11	,	,	PUNCT
ijtc-199	162	12	but	but	CCONJ
ijtc-199	162	13	if	if	SCONJ
ijtc-199	162	14	they	they	PRON
ijtc-199	162	15	are	be	AUX
ijtc-199	162	16	implemented	implement	VERB
ijtc-199	162	17	by	by	ADP
ijtc-199	162	18	incompetent	incompetent	ADJ
ijtc-199	162	19	and	and	CCONJ
ijtc-199	162	20	dishonest	dishonest	ADJ
ijtc-199	162	21	regional	regional	ADJ
ijtc-199	162	22	financial	financial	ADJ
ijtc-199	162	23	management	management	NOUN
ijtc-199	162	24	officers	officer	NOUN
ijtc-199	162	25	,	,	PUNCT
ijtc-199	162	26	the	the	DET
ijtc-199	162	27	objectives	objective	NOUN
ijtc-199	162	28	of	of	ADP
ijtc-199	162	29	the	the	DET
ijtc-199	162	30	internal	internal	ADJ
ijtc-199	162	31	control	control	NOUN
ijtc-199	162	32	system	system	NOUN
ijtc-199	162	33	will	will	AUX
ijtc-199	162	34	not	not	PART
ijtc-199	162	35	be	be	AUX
ijtc-199	162	36	achieved	achieve	VERB
ijtc-199	162	37	.	.	PUNCT
ijtc-199	163	1	because	because	SCONJ
ijtc-199	163	2	humans	human	NOUN
ijtc-199	163	3	have	have	VERB
ijtc-199	163	4	human	human	ADJ
ijtc-199	163	5	weaknesses	weakness	NOUN
ijtc-199	163	6	(	(	PUNCT
ijtc-199	163	7	boredom	boredom	NOUN
ijtc-199	163	8	,	,	PUNCT
ijtc-199	163	9	dissatisfaction	dissatisfaction	NOUN
ijtc-199	163	10	,	,	PUNCT
ijtc-199	163	11	and	and	CCONJ
ijtc-199	163	12	other	other	ADJ
ijtc-199	163	13	characteristics	characteristic	NOUN
ijtc-199	163	14	)	)	PUNCT
ijtc-199	163	15	,	,	PUNCT
ijtc-199	163	16	competent	competent	ADJ
ijtc-199	163	17	and	and	CCONJ
ijtc-199	163	18	trustworthy	trustworthy	ADJ
ijtc-199	163	19	employees	employee	NOUN
ijtc-199	163	20	are	be	AUX
ijtc-199	163	21	not	not	PART
ijtc-199	163	22	sufficient	sufficient	ADJ
ijtc-199	163	23	to	to	PART
ijtc-199	163	24	guarantee	guarantee	VERB
ijtc-199	163	25	the	the	DET
ijtc-199	163	26	achievement	achievement	NOUN
ijtc-199	163	27	of	of	ADP
ijtc-199	163	28	the	the	DET
ijtc-199	163	29	objectives	objective	NOUN
ijtc-199	163	30	of	of	ADP
ijtc-199	163	31	the	the	DET
ijtc-199	163	32	internal	internal	ADJ
ijtc-199	163	33	control	control	NOUN
ijtc-199	163	34	system	system	NOUN
ijtc-199	163	35	.	.	PUNCT
ijtc-199	164	1	the	the	DET
ijtc-199	164	2	influence	influence	NOUN
ijtc-199	164	3	of	of	ADP
ijtc-199	164	4	internal	internal	ADJ
ijtc-199	164	5	control	control	NOUN
ijtc-199	164	6	system	system	NOUN
ijtc-199	164	7	,	,	PUNCT
ijtc-199	164	8	cash	cash	NOUN
ijtc-199	164	9	sales	sale	NOUN
ijtc-199	164	10	on	on	ADP
ijtc-199	164	11	regional	regional	ADJ
ijtc-199	164	12	asset	asset	NOUN
ijtc-199	164	13	management	management	NOUN
ijtc-199	164	14	receipts	receipt	NOUN
ijtc-199	164	15	safkaur	safkaur	VERB
ijtc-199	164	16	51	51	NUM
ijtc-199	165	1	|	|	ADV
ijtc-199	165	2	ilomata	ilomata	PROPN
ijtc-199	165	3	international	international	ADJ
ijtc-199	165	4	journal	journal	NOUN
ijtc-199	165	5	of	of	ADP
ijtc-199	165	6	tax	tax	PROPN
ijtc-199	165	7	&	&	CCONJ
ijtc-199	165	8	accounting	accounting	PROPN
ijtc-199	165	9	volume	volume	NOUN
ijtc-199	165	10	2	2	NUM
ijtc-199	165	11	issue	issue	NOUN
ijtc-199	165	12	1	1	NUM
ijtc-199	165	13	,	,	PUNCT
ijtc-199	165	14	january	january	PROPN
ijtc-199	165	15	2021	2021	NUM
ijtc-199	165	16	the	the	DET
ijtc-199	165	17	accounting	accounting	NOUN
ijtc-199	165	18	system	system	NOUN
ijtc-199	165	19	,	,	PUNCT
ijtc-199	165	20	as	as	ADP
ijtc-199	165	21	a	a	DET
ijtc-199	165	22	series	series	NOUN
ijtc-199	165	23	of	of	ADP
ijtc-199	165	24	procedures	procedure	NOUN
ijtc-199	165	25	used	use	VERB
ijtc-199	165	26	by	by	ADP
ijtc-199	165	27	the	the	DET
ijtc-199	165	28	management	management	NOUN
ijtc-199	165	29	of	of	ADP
ijtc-199	165	30	the	the	DET
ijtc-199	165	31	regional	regional	ADJ
ijtc-199	165	32	financial	financial	ADJ
ijtc-199	165	33	management	management	NOUN
ijtc-199	165	34	apparatus	apparatus	NOUN
ijtc-199	165	35	,	,	PUNCT
ijtc-199	165	36	is	be	AUX
ijtc-199	165	37	valid	valid	ADJ
ijtc-199	165	38	for	for	ADP
ijtc-199	165	39	a	a	DET
ijtc-199	165	40	certain	certain	ADJ
ijtc-199	165	41	period	period	NOUN
ijtc-199	165	42	,	,	PUNCT
ijtc-199	165	43	namely	namely	ADV
ijtc-199	165	44	the	the	DET
ijtc-199	165	45	period	period	NOUN
ijtc-199	165	46	during	during	ADP
ijtc-199	165	47	which	which	PRON
ijtc-199	165	48	the	the	DET
ijtc-199	165	49	benefits	benefit	NOUN
ijtc-199	165	50	of	of	ADP
ijtc-199	165	51	the	the	DET
ijtc-199	165	52	accounting	accounting	NOUN
ijtc-199	165	53	system	system	NOUN
ijtc-199	165	54	are	be	AUX
ijtc-199	165	55	still	still	ADV
ijtc-199	165	56	felt	feel	VERB
ijtc-199	165	57	.	.	PUNCT
ijtc-199	166	1	besides	besides	ADV
ijtc-199	166	2	,	,	PUNCT
ijtc-199	166	3	it	it	PRON
ijtc-199	166	4	should	should	AUX
ijtc-199	166	5	also	also	ADV
ijtc-199	166	6	be	be	AUX
ijtc-199	166	7	noted	note	VERB
ijtc-199	166	8	that	that	SCONJ
ijtc-199	166	9	even	even	ADV
ijtc-199	166	10	a	a	DET
ijtc-199	166	11	good	good	ADJ
ijtc-199	166	12	and	and	CCONJ
ijtc-199	166	13	up	up	ADP
ijtc-199	166	14	-	-	PUNCT
ijtc-199	166	15	to	to	ADP
ijtc-199	166	16	-	-	PUNCT
ijtc-199	166	17	date	date	NOUN
ijtc-199	166	18	accounting	accounting	NOUN
ijtc-199	166	19	system	system	NOUN
ijtc-199	166	20	will	will	AUX
ijtc-199	166	21	not	not	PART
ijtc-199	166	22	guarantee	guarantee	VERB
ijtc-199	166	23	with	with	ADP
ijtc-199	166	24	certainty	certainty	NOUN
ijtc-199	166	25	that	that	SCONJ
ijtc-199	166	26	the	the	DET
ijtc-199	166	27	applied	apply	VERB
ijtc-199	166	28	accounting	accounting	NOUN
ijtc-199	166	29	system	system	NOUN
ijtc-199	166	30	will	will	AUX
ijtc-199	166	31	prevent	prevent	VERB
ijtc-199	166	32	fraud	fraud	NOUN
ijtc-199	166	33	or	or	CCONJ
ijtc-199	166	34	fraud	fraud	NOUN
ijtc-199	166	35	in	in	ADP
ijtc-199	166	36	local	local	ADJ
ijtc-199	166	37	governments	government	NOUN
ijtc-199	166	38	.	.	PUNCT
ijtc-199	167	1	a	a	DET
ijtc-199	167	2	form	form	NOUN
ijtc-199	167	3	of	of	ADP
ijtc-199	167	4	internal	internal	ADJ
ijtc-199	167	5	control	control	NOUN
ijtc-199	167	6	is	be	AUX
ijtc-199	167	7	needed	need	VERB
ijtc-199	167	8	that	that	PRON
ijtc-199	167	9	can	can	AUX
ijtc-199	167	10	help	help	VERB
ijtc-199	167	11	achieve	achieve	VERB
ijtc-199	167	12	local	local	ADJ
ijtc-199	167	13	government	government	NOUN
ijtc-199	167	14	goals	goal	NOUN
ijtc-199	167	15	.	.	PUNCT
ijtc-199	168	1	kim	kim	PROPN
ijtc-199	168	2	(	(	PUNCT
ijtc-199	168	3	2009	2009	NUM
ijtc-199	168	4	.	.	PUNCT
ijtc-199	168	5	)	)	PUNCT
ijtc-199	168	6	stated	state	VERB
ijtc-199	168	7	that	that	SCONJ
ijtc-199	168	8	internal	internal	ADJ
ijtc-199	168	9	control	control	NOUN
ijtc-199	168	10	over	over	ADP
ijtc-199	168	11	cash	cash	NOUN
ijtc-199	168	12	receipts	receipt	NOUN
ijtc-199	168	13	is	be	AUX
ijtc-199	168	14	very	very	ADV
ijtc-199	168	15	important	important	ADJ
ijtc-199	168	16	because	because	SCONJ
ijtc-199	168	17	the	the	DET
ijtc-199	168	18	better	well	ADJ
ijtc-199	168	19	internal	internal	ADJ
ijtc-199	168	20	control	control	NOUN
ijtc-199	168	21	is	be	AUX
ijtc-199	168	22	used	use	VERB
ijtc-199	168	23	,	,	PUNCT
ijtc-199	168	24	the	the	DET
ijtc-199	168	25	less	less	ADJ
ijtc-199	168	26	fraud	fraud	NOUN
ijtc-199	168	27	that	that	PRON
ijtc-199	168	28	may	may	AUX
ijtc-199	168	29	occur	occur	VERB
ijtc-199	168	30	in	in	ADP
ijtc-199	168	31	the	the	DET
ijtc-199	168	32	cash	cash	NOUN
ijtc-199	168	33	.	.	PUNCT
ijtc-199	169	1	to	to	PART
ijtc-199	169	2	avoid	avoid	VERB
ijtc-199	169	3	business	business	NOUN
ijtc-199	169	4	misappropriation	misappropriation	NOUN
ijtc-199	169	5	by	by	ADP
ijtc-199	169	6	the	the	DET
ijtc-199	169	7	relevant	relevant	ADJ
ijtc-199	169	8	division	division	NOUN
ijtc-199	169	9	,	,	PUNCT
ijtc-199	169	10	a	a	DET
ijtc-199	169	11	good	good	ADJ
ijtc-199	169	12	accounting	accounting	NOUN
ijtc-199	169	13	system	system	NOUN
ijtc-199	169	14	is	be	AUX
ijtc-199	169	15	needed	need	VERB
ijtc-199	169	16	through	through	ADP
ijtc-199	169	17	a	a	DET
ijtc-199	169	18	series	series	NOUN
ijtc-199	169	19	of	of	ADP
ijtc-199	169	20	procedures	procedure	NOUN
ijtc-199	169	21	that	that	PRON
ijtc-199	169	22	involve	involve	VERB
ijtc-199	169	23	many	many	ADJ
ijtc-199	169	24	parts	part	NOUN
ijtc-199	169	25	,	,	PUNCT
ijtc-199	169	26	which	which	PRON
ijtc-199	169	27	means	mean	VERB
ijtc-199	169	28	that	that	SCONJ
ijtc-199	169	29	cash	cash	NOUN
ijtc-199	169	30	receipts	receipt	NOUN
ijtc-199	169	31	are	be	AUX
ijtc-199	169	32	not	not	PART
ijtc-199	169	33	focused	focus	VERB
ijtc-199	169	34	on	on	ADP
ijtc-199	169	35	one	one	NUM
ijtc-199	169	36	part	part	NOUN
ijtc-199	169	37	only	only	ADV
ijtc-199	169	38	and	and	CCONJ
ijtc-199	169	39	can	can	AUX
ijtc-199	169	40	create	create	VERB
ijtc-199	169	41	healthy	healthy	ADJ
ijtc-199	169	42	practices	practice	NOUN
ijtc-199	169	43	towards	towards	ADP
ijtc-199	169	44	cash	cash	NOUN
ijtc-199	169	45	receipts	receipt	NOUN
ijtc-199	169	46	so	so	SCONJ
ijtc-199	169	47	that	that	SCONJ
ijtc-199	169	48	they	they	PRON
ijtc-199	169	49	can	can	AUX
ijtc-199	169	50	fulfill	fulfill	VERB
ijtc-199	169	51	the	the	DET
ijtc-199	169	52	main	main	ADJ
ijtc-199	169	53	elements	element	NOUN
ijtc-199	169	54	of	of	ADP
ijtc-199	169	55	control	control	NOUN
ijtc-199	169	56	.	.	PUNCT
ijtc-199	170	1	internal	internal	ADJ
ijtc-199	170	2	.	.	PUNCT
ijtc-199	171	1	the	the	DET
ijtc-199	171	2	accounting	accounting	NOUN
ijtc-199	171	3	system	system	NOUN
ijtc-199	171	4	for	for	ADP
ijtc-199	171	5	cash	cash	NOUN
ijtc-199	171	6	receipts	receipt	NOUN
ijtc-199	171	7	that	that	PRON
ijtc-199	171	8	are	be	AUX
ijtc-199	171	9	implemented	implement	VERB
ijtc-199	171	10	in	in	ADP
ijtc-199	171	11	the	the	DET
ijtc-199	171	12	regional	regional	ADJ
ijtc-199	171	13	financial	financial	ADJ
ijtc-199	171	14	manager	manager	NOUN
ijtc-199	171	15	,	,	PUNCT
ijtc-199	171	16	it	it	PRON
ijtc-199	171	17	is	be	AUX
ijtc-199	171	18	known	know	VERB
ijtc-199	171	19	that	that	SCONJ
ijtc-199	171	20	although	although	SCONJ
ijtc-199	171	21	in	in	ADP
ijtc-199	171	22	the	the	DET
ijtc-199	171	23	structure	structure	NOUN
ijtc-199	171	24	of	of	ADP
ijtc-199	171	25	the	the	DET
ijtc-199	171	26	regional	regional	ADJ
ijtc-199	171	27	financial	financial	ADJ
ijtc-199	171	28	management	management	NOUN
ijtc-199	171	29	apparatus	apparatus	NOUN
ijtc-199	171	30	there	there	PRON
ijtc-199	171	31	is	be	VERB
ijtc-199	171	32	already	already	ADV
ijtc-199	171	33	a	a	DET
ijtc-199	171	34	separation	separation	NOUN
ijtc-199	171	35	of	of	ADP
ijtc-199	171	36	functions	function	NOUN
ijtc-199	171	37	,	,	PUNCT
ijtc-199	171	38	the	the	DET
ijtc-199	171	39	division	division	NOUN
ijtc-199	171	40	of	of	ADP
ijtc-199	171	41	tasks	task	NOUN
ijtc-199	171	42	has	have	AUX
ijtc-199	171	43	not	not	PART
ijtc-199	171	44	been	be	AUX
ijtc-199	171	45	strictly	strictly	ADV
ijtc-199	171	46	implemented	implement	VERB
ijtc-199	171	47	,	,	PUNCT
ijtc-199	171	48	resulting	result	VERB
ijtc-199	171	49	in	in	ADP
ijtc-199	171	50	concurrent	concurrent	ADJ
ijtc-199	171	51	tasks	task	NOUN
ijtc-199	171	52	performed	perform	VERB
ijtc-199	171	53	by	by	ADP
ijtc-199	171	54	the	the	DET
ijtc-199	171	55	accounting	accounting	NOUN
ijtc-199	171	56	function	function	NOUN
ijtc-199	171	57	which	which	PRON
ijtc-199	171	58	also	also	ADV
ijtc-199	171	59	serves	serve	VERB
ijtc-199	171	60	as	as	ADP
ijtc-199	171	61	a	a	DET
ijtc-199	171	62	cash	cash	NOUN
ijtc-199	171	63	function	function	NOUN
ijtc-199	171	64	(	(	PUNCT
ijtc-199	171	65	printed	print	VERB
ijtc-199	171	66	in	in	ADP
ijtc-199	171	67	korean	korean	PROPN
ijtc-199	171	68	.	.	PUNCT
ijtc-199	172	1	kim	kim	PROPN
ijtc-199	172	2	,	,	PUNCT
ijtc-199	172	3	2009	2009	NUM
ijtc-199	172	4	)	)	PUNCT
ijtc-199	172	5	.	.	PUNCT
ijtc-199	173	1	the	the	DET
ijtc-199	173	2	accounting	accounting	NOUN
ijtc-199	173	3	function	function	NOUN
ijtc-199	173	4	also	also	ADV
ijtc-199	173	5	functions	function	VERB
ijtc-199	173	6	as	as	ADP
ijtc-199	173	7	a	a	DET
ijtc-199	173	8	cash	cash	NOUN
ijtc-199	173	9	recipient	recipient	NOUN
ijtc-199	173	10	when	when	SCONJ
ijtc-199	173	11	it	it	PRON
ijtc-199	173	12	is	be	AUX
ijtc-199	173	13	crowded	crowded	ADJ
ijtc-199	173	14	and	and	CCONJ
ijtc-199	173	15	makes	make	VERB
ijtc-199	173	16	money	money	NOUN
ijtc-199	173	17	deposits	deposit	NOUN
ijtc-199	173	18	to	to	ADP
ijtc-199	173	19	the	the	DET
ijtc-199	173	20	bank	bank	NOUN
ijtc-199	173	21	every	every	DET
ijtc-199	173	22	working	work	VERB
ijtc-199	173	23	day	day	NOUN
ijtc-199	173	24	.	.	PUNCT
ijtc-199	174	1	if	if	SCONJ
ijtc-199	174	2	this	this	DET
ijtc-199	174	3	concurrency	concurrency	NOUN
ijtc-199	174	4	of	of	ADP
ijtc-199	174	5	duties	duty	NOUN
ijtc-199	174	6	is	be	AUX
ijtc-199	174	7	allowed	allow	VERB
ijtc-199	174	8	to	to	PART
ijtc-199	174	9	continue	continue	VERB
ijtc-199	174	10	,	,	PUNCT
ijtc-199	174	11	it	it	PRON
ijtc-199	174	12	will	will	AUX
ijtc-199	174	13	open	open	VERB
ijtc-199	174	14	up	up	ADP
ijtc-199	174	15	opportunities	opportunity	NOUN
ijtc-199	174	16	for	for	SCONJ
ijtc-199	174	17	employees	employee	NOUN
ijtc-199	174	18	to	to	PART
ijtc-199	174	19	commit	commit	VERB
ijtc-199	174	20	acts	act	NOUN
ijtc-199	174	21	of	of	ADP
ijtc-199	174	22	fraud	fraud	NOUN
ijtc-199	174	23	.	.	PUNCT
ijtc-199	175	1	the	the	DET
ijtc-199	175	2	internal	internal	ADJ
ijtc-199	175	3	control	control	NOUN
ijtc-199	175	4	system	system	NOUN
ijtc-199	175	5	used	use	VERB
ijtc-199	175	6	is	be	AUX
ijtc-199	175	7	the	the	DET
ijtc-199	175	8	organizational	organizational	ADJ
ijtc-199	175	9	structure	structure	NOUN
ijtc-199	175	10	,	,	PUNCT
ijtc-199	175	11	system	system	NOUN
ijtc-199	175	12	of	of	ADP
ijtc-199	175	13	authority	authority	NOUN
ijtc-199	175	14	and	and	CCONJ
ijtc-199	175	15	recording	recording	NOUN
ijtc-199	175	16	procedures	procedure	NOUN
ijtc-199	175	17	,	,	PUNCT
ijtc-199	175	18	and	and	CCONJ
ijtc-199	175	19	healthy	healthy	ADJ
ijtc-199	175	20	practices	practice	NOUN
ijtc-199	175	21	.	.	PUNCT
ijtc-199	176	1	this	this	PRON
ijtc-199	176	2	is	be	AUX
ijtc-199	176	3	following	follow	VERB
ijtc-199	176	4	the	the	DET
ijtc-199	176	5	opinion	opinion	NOUN
ijtc-199	176	6	of	of	ADP
ijtc-199	176	7	bastian	bastian	NOUN
ijtc-199	176	8	and	and	CCONJ
ijtc-199	176	9	soepriyanto	soepriyanto	ADP
ijtc-199	176	10	(	(	PUNCT
ijtc-199	176	11	2002	2002	NUM
ijtc-199	176	12	:	:	PUNCT
ijtc-199	176	13	204	204	NUM
ijtc-199	176	14	)	)	PUNCT
ijtc-199	176	15	regarding	regard	VERB
ijtc-199	176	16	the	the	DET
ijtc-199	176	17	main	main	ADJ
ijtc-199	176	18	elements	element	NOUN
ijtc-199	176	19	of	of	ADP
ijtc-199	176	20	an	an	DET
ijtc-199	176	21	internal	internal	ADJ
ijtc-199	176	22	control	control	NOUN
ijtc-199	176	23	system	system	NOUN
ijtc-199	176	24	which	which	PRON
ijtc-199	176	25	consists	consist	VERB
ijtc-199	176	26	of	of	ADP
ijtc-199	176	27	accounting	accounting	NOUN
ijtc-199	176	28	records	record	NOUN
ijtc-199	176	29	and	and	CCONJ
ijtc-199	176	30	accurate	accurate	ADJ
ijtc-199	176	31	data	datum	NOUN
ijtc-199	176	32	.	.	PUNCT
ijtc-199	177	1	internal	internal	ADJ
ijtc-199	177	2	control	control	NOUN
ijtc-199	177	3	at	at	ADP
ijtc-199	177	4	the	the	DET
ijtc-199	177	5	regional	regional	ADJ
ijtc-199	177	6	financial	financial	ADJ
ijtc-199	177	7	management	management	NOUN
ijtc-199	177	8	agency	agency	NOUN
ijtc-199	177	9	in	in	ADP
ijtc-199	177	10	the	the	DET
ijtc-199	177	11	regional	regional	ADJ
ijtc-199	177	12	government	government	NOUN
ijtc-199	177	13	that	that	PRON
ijtc-199	177	14	organizes	organize	VERB
ijtc-199	177	15	the	the	DET
ijtc-199	177	16	collection	collection	NOUN
ijtc-199	177	17	of	of	ADP
ijtc-199	177	18	regional	regional	ADJ
ijtc-199	177	19	revenue	revenue	NOUN
ijtc-199	177	20	and	and	CCONJ
ijtc-199	177	21	synchronizes	synchronize	VERB
ijtc-199	177	22	with	with	ADP
ijtc-199	177	23	other	other	ADJ
ijtc-199	177	24	organizations	organization	NOUN
ijtc-199	177	25	in	in	ADP
ijtc-199	177	26	the	the	DET
ijtc-199	177	27	design	design	NOUN
ijtc-199	177	28	,	,	PUNCT
ijtc-199	177	29	implementation	implementation	NOUN
ijtc-199	177	30	,	,	PUNCT
ijtc-199	177	31	and	and	CCONJ
ijtc-199	177	32	implementation	implementation	NOUN
ijtc-199	177	33	of	of	ADP
ijtc-199	177	34	the	the	DET
ijtc-199	177	35	collection	collection	NOUN
ijtc-199	177	36	of	of	ADP
ijtc-199	177	37	local	local	ADJ
ijtc-199	177	38	revenue	revenue	NOUN
ijtc-199	177	39	regional	regional	ADJ
ijtc-199	177	40	financial	financial	ADJ
ijtc-199	177	41	management	management	NOUN
ijtc-199	177	42	bodies	body	NOUN
ijtc-199	177	43	as	as	ADP
ijtc-199	177	44	government	government	NOUN
ijtc-199	177	45	organizations	organization	NOUN
ijtc-199	177	46	that	that	PRON
ijtc-199	177	47	optimize	optimize	VERB
ijtc-199	177	48	local	local	ADJ
ijtc-199	177	49	revenue	revenue	NOUN
ijtc-199	177	50	efficiently	efficiently	ADV
ijtc-199	177	51	and	and	CCONJ
ijtc-199	177	52	effectively	effectively	ADV
ijtc-199	177	53	in	in	ADP
ijtc-199	177	54	managing	manage	VERB
ijtc-199	177	55	local	local	ADJ
ijtc-199	177	56	revenue	revenue	NOUN
ijtc-199	177	57	with	with	ADP
ijtc-199	177	58	active	active	ADJ
ijtc-199	177	59	support	support	NOUN
ijtc-199	177	60	from	from	ADP
ijtc-199	177	61	the	the	DET
ijtc-199	177	62	community	community	NOUN
ijtc-199	177	63	.	.	PUNCT
ijtc-199	178	1	with	with	ADP
ijtc-199	178	2	the	the	DET
ijtc-199	178	3	increasingly	increasingly	ADV
ijtc-199	178	4	complex	complex	ADJ
ijtc-199	178	5	problems	problem	NOUN
ijtc-199	178	6	experienced	experience	VERB
ijtc-199	178	7	by	by	ADP
ijtc-199	178	8	the	the	DET
ijtc-199	178	9	regional	regional	ADJ
ijtc-199	178	10	financial	financial	ADJ
ijtc-199	178	11	management	management	NOUN
ijtc-199	178	12	board	board	NOUN
ijtc-199	178	13	and	and	CCONJ
ijtc-199	178	14	the	the	DET
ijtc-199	178	15	increasing	increase	VERB
ijtc-199	178	16	scale	scale	NOUN
ijtc-199	178	17	of	of	ADP
ijtc-199	178	18	operations	operation	NOUN
ijtc-199	178	19	,	,	PUNCT
ijtc-199	178	20	development	development	NOUN
ijtc-199	178	21	growth	growth	NOUN
ijtc-199	178	22	,	,	PUNCT
ijtc-199	178	23	and	and	CCONJ
ijtc-199	178	24	the	the	DET
ijtc-199	178	25	development	development	NOUN
ijtc-199	178	26	of	of	ADP
ijtc-199	178	27	regional	regional	ADJ
ijtc-199	178	28	government	government	NOUN
ijtc-199	178	29	activities	activity	NOUN
ijtc-199	178	30	,	,	PUNCT
ijtc-199	178	31	both	both	CCONJ
ijtc-199	178	32	the	the	DET
ijtc-199	178	33	activities	activity	NOUN
ijtc-199	178	34	and	and	CCONJ
ijtc-199	178	35	the	the	DET
ijtc-199	178	36	number	number	NOUN
ijtc-199	178	37	of	of	ADP
ijtc-199	178	38	employees	employee	NOUN
ijtc-199	178	39	,	,	PUNCT
ijtc-199	178	40	can	can	AUX
ijtc-199	178	41	lead	lead	VERB
ijtc-199	178	42	to	to	ADP
ijtc-199	178	43	inadequate	inadequate	ADJ
ijtc-199	178	44	regional	regional	ADJ
ijtc-199	178	45	financial	financial	ADJ
ijtc-199	178	46	management	management	NOUN
ijtc-199	178	47	.	.	PUNCT
ijtc-199	179	1	cash	cash	NOUN
ijtc-199	179	2	is	be	AUX
ijtc-199	179	3	one	one	NUM
ijtc-199	179	4	of	of	ADP
ijtc-199	179	5	the	the	DET
ijtc-199	179	6	many	many	ADJ
ijtc-199	179	7	assets	asset	NOUN
ijtc-199	179	8	of	of	ADP
ijtc-199	179	9	local	local	ADJ
ijtc-199	179	10	government	government	NOUN
ijtc-199	179	11	,	,	PUNCT
ijtc-199	179	12	which	which	PRON
ijtc-199	179	13	is	be	AUX
ijtc-199	179	14	the	the	DET
ijtc-199	179	15	most	most	ADV
ijtc-199	179	16	active	active	ADJ
ijtc-199	179	17	and	and	CCONJ
ijtc-199	179	18	easy	easy	ADJ
ijtc-199	179	19	to	to	PART
ijtc-199	179	20	divert	divert	VERB
ijtc-199	179	21	.	.	PUNCT
ijtc-199	180	1	the	the	DET
ijtc-199	180	2	internal	internal	ADJ
ijtc-199	180	3	control	control	NOUN
ijtc-199	180	4	system	system	NOUN
ijtc-199	180	5	at	at	ADP
ijtc-199	180	6	the	the	DET
ijtc-199	180	7	regional	regional	ADJ
ijtc-199	180	8	financial	financial	ADJ
ijtc-199	180	9	management	management	NOUN
ijtc-199	180	10	agency	agency	NOUN
ijtc-199	180	11	is	be	AUX
ijtc-199	180	12	implemented	implement	VERB
ijtc-199	180	13	to	to	PART
ijtc-199	180	14	prevent	prevent	VERB
ijtc-199	180	15	leakages	leakage	NOUN
ijtc-199	180	16	in	in	ADP
ijtc-199	180	17	the	the	DET
ijtc-199	180	18	cash	cash	NOUN
ijtc-199	180	19	receipts	receipt	NOUN
ijtc-199	180	20	of	of	ADP
ijtc-199	180	21	regional	regional	ADJ
ijtc-199	180	22	revenues	revenue	NOUN
ijtc-199	180	23	and	and	CCONJ
ijtc-199	180	24	also	also	ADV
ijtc-199	180	25	to	to	PART
ijtc-199	180	26	find	find	VERB
ijtc-199	180	27	out	out	ADP
ijtc-199	180	28	whether	whether	SCONJ
ijtc-199	180	29	the	the	DET
ijtc-199	180	30	management	management	NOUN
ijtc-199	180	31	system	system	NOUN
ijtc-199	180	32	implemented	implement	VERB
ijtc-199	180	33	is	be	AUX
ijtc-199	180	34	effective	effective	ADJ
ijtc-199	180	35	or	or	CCONJ
ijtc-199	180	36	not	not	PART
ijtc-199	180	37	.	.	PUNCT
ijtc-199	181	1	cash	cash	NOUN
ijtc-199	181	2	receipts	receipt	NOUN
ijtc-199	181	3	in	in	ADP
ijtc-199	181	4	the	the	DET
ijtc-199	181	5	regional	regional	ADJ
ijtc-199	181	6	financial	financial	ADJ
ijtc-199	181	7	management	management	NOUN
ijtc-199	181	8	agency	agency	NOUN
ijtc-199	181	9	must	must	AUX
ijtc-199	181	10	be	be	AUX
ijtc-199	181	11	carried	carry	VERB
ijtc-199	181	12	out	out	ADP
ijtc-199	181	13	as	as	ADV
ijtc-199	181	14	accurately	accurately	ADV
ijtc-199	181	15	as	as	ADP
ijtc-199	181	16	possible	possible	ADJ
ijtc-199	181	17	,	,	PUNCT
ijtc-199	181	18	because	because	SCONJ
ijtc-199	181	19	the	the	DET
ijtc-199	181	20	limited	limited	ADJ
ijtc-199	181	21	amount	amount	NOUN
ijtc-199	181	22	of	of	ADP
ijtc-199	181	23	local	local	ADJ
ijtc-199	181	24	revenue	revenue	NOUN
ijtc-199	181	25	must	must	AUX
ijtc-199	181	26	be	be	AUX
ijtc-199	181	27	used	use	VERB
ijtc-199	181	28	following	follow	VERB
ijtc-199	181	29	the	the	DET
ijtc-199	181	30	stated	state	VERB
ijtc-199	181	31	objectives	objective	NOUN
ijtc-199	181	32	,	,	PUNCT
ijtc-199	181	33	namely	namely	ADV
ijtc-199	181	34	developing	develop	VERB
ijtc-199	181	35	regions	region	NOUN
ijtc-199	181	36	and	and	CCONJ
ijtc-199	181	37	financing	finance	VERB
ijtc-199	181	38	public	public	ADJ
ijtc-199	181	39	facilities	facility	NOUN
ijtc-199	181	40	.	.	PUNCT
ijtc-199	182	1	cash	cash	NOUN
ijtc-199	182	2	receipts	receipt	NOUN
ijtc-199	182	3	at	at	ADP
ijtc-199	182	4	the	the	DET
ijtc-199	182	5	regional	regional	ADJ
ijtc-199	182	6	financial	financial	ADJ
ijtc-199	182	7	management	management	NOUN
ijtc-199	182	8	agency	agency	NOUN
ijtc-199	182	9	derived	derive	VERB
ijtc-199	182	10	from	from	ADP
ijtc-199	182	11	local	local	ADJ
ijtc-199	182	12	revenue	revenue	NOUN
ijtc-199	182	13	(	(	PUNCT
ijtc-199	182	14	chang	chang	PROPN
ijtc-199	182	15	,	,	PUNCT
ijtc-199	182	16	&	&	CCONJ
ijtc-199	182	17	hong	hong	PROPN
ijtc-199	182	18	,	,	PUNCT
ijtc-199	182	19	2000	2000	NUM
ijtc-199	182	20	:	:	PUNCT
ijtc-199	182	21	fan	fan	PROPN
ijtc-199	182	22	,	,	PUNCT
ijtc-199	182	23	&	&	CCONJ
ijtc-199	182	24	wong	wong	PROPN
ijtc-199	182	25	,	,	PUNCT
ijtc-199	182	26	2002	2002	NUM
ijtc-199	182	27	)	)	PUNCT
ijtc-199	182	28	good	good	ADJ
ijtc-199	182	29	control	control	NOUN
ijtc-199	182	30	does	do	AUX
ijtc-199	182	31	not	not	PART
ijtc-199	182	32	ensure	ensure	VERB
ijtc-199	182	33	that	that	SCONJ
ijtc-199	182	34	mistakes	mistake	NOUN
ijtc-199	182	35	and	and	CCONJ
ijtc-199	182	36	abuse	abuse	NOUN
ijtc-199	182	37	will	will	AUX
ijtc-199	182	38	not	not	PART
ijtc-199	182	39	occur	occur	VERB
ijtc-199	182	40	in	in	ADP
ijtc-199	182	41	the	the	DET
ijtc-199	182	42	organization	organization	NOUN
ijtc-199	182	43	.	.	PUNCT
ijtc-199	183	1	but	but	CCONJ
ijtc-199	183	2	at	at	ADP
ijtc-199	183	3	least	least	ADJ
ijtc-199	183	4	it	it	PRON
ijtc-199	183	5	will	will	AUX
ijtc-199	183	6	minimize	minimize	VERB
ijtc-199	183	7	the	the	DET
ijtc-199	183	8	occurrence	occurrence	NOUN
ijtc-199	183	9	of	of	ADP
ijtc-199	183	10	fraud	fraud	NOUN
ijtc-199	183	11	and	and	CCONJ
ijtc-199	183	12	errors	error	NOUN
ijtc-199	183	13	in	in	ADP
ijtc-199	183	14	appropriate	appropriate	ADJ
ijtc-199	183	15	ways	way	NOUN
ijtc-199	183	16	,	,	PUNCT
ijtc-199	183	17	so	so	SCONJ
ijtc-199	183	18	that	that	SCONJ
ijtc-199	183	19	if	if	SCONJ
ijtc-199	183	20	errors	error	NOUN
ijtc-199	183	21	occur	occur	VERB
ijtc-199	183	22	and	and	CCONJ
ijtc-199	183	23	fraud	fraud	NOUN
ijtc-199	183	24	can	can	AUX
ijtc-199	183	25	be	be	AUX
ijtc-199	183	26	quickly	quickly	ADV
ijtc-199	183	27	identified	identify	VERB
ijtc-199	183	28	and	and	CCONJ
ijtc-199	183	29	resolved	resolve	VERB
ijtc-199	183	30	.	.	PUNCT
ijtc-199	184	1	hypothesis	hypothesis	NOUN
ijtc-199	184	2	:	:	PUNCT
ijtc-199	184	3	the	the	DET
ijtc-199	184	4	influence	influence	NOUN
ijtc-199	184	5	of	of	ADP
ijtc-199	184	6	internal	internal	ADJ
ijtc-199	184	7	control	control	NOUN
ijtc-199	184	8	system	system	NOUN
ijtc-199	184	9	,	,	PUNCT
ijtc-199	184	10	cash	cash	NOUN
ijtc-199	184	11	sales	sale	NOUN
ijtc-199	184	12	on	on	ADP
ijtc-199	184	13	regional	regional	ADJ
ijtc-199	184	14	asset	asset	NOUN
ijtc-199	184	15	management	management	NOUN
ijtc-199	184	16	receipts	receipt	NOUN
ijtc-199	184	17	safkaur	safkaur	VERB
ijtc-199	184	18	52	52	NUM
ijtc-199	184	19	|	|	ADV
ijtc-199	184	20	ilomata	ilomata	PROPN
ijtc-199	184	21	international	international	ADJ
ijtc-199	184	22	journal	journal	NOUN
ijtc-199	184	23	of	of	ADP
ijtc-199	184	24	tax	tax	PROPN
ijtc-199	184	25	&	&	CCONJ
ijtc-199	184	26	accounting	accounting	PROPN
ijtc-199	184	27	volume	volume	NOUN
ijtc-199	184	28	2	2	NUM
ijtc-199	184	29	issue	issue	NOUN
ijtc-199	184	30	1	1	NUM
ijtc-199	184	31	,	,	PUNCT
ijtc-199	184	32	january	january	PROPN
ijtc-199	184	33	2021	2021	NUM
ijtc-199	184	34	h1	h1	PROPN
ijtc-199	184	35	:	:	PUNCT
ijtc-199	184	36	the	the	DET
ijtc-199	184	37	effect	effect	NOUN
ijtc-199	184	38	of	of	ADP
ijtc-199	184	39	the	the	DET
ijtc-199	184	40	internal	internal	ADJ
ijtc-199	184	41	control	control	NOUN
ijtc-199	184	42	system	system	NOUN
ijtc-199	184	43	on	on	ADP
ijtc-199	184	44	regional	regional	ADJ
ijtc-199	184	45	asset	asset	NOUN
ijtc-199	184	46	management	management	NOUN
ijtc-199	184	47	cash	cash	NOUN
ijtc-199	184	48	receipts	receipt	NOUN
ijtc-199	184	49	h2	h2	NOUN
ijtc-199	184	50	:	:	PUNCT
ijtc-199	184	51	effect	effect	NOUN
ijtc-199	184	52	of	of	ADP
ijtc-199	184	53	cash	cash	NOUN
ijtc-199	184	54	sales	sale	NOUN
ijtc-199	184	55	on	on	ADP
ijtc-199	184	56	regional	regional	ADJ
ijtc-199	184	57	asset	asset	NOUN
ijtc-199	184	58	management	management	NOUN
ijtc-199	184	59	cash	cash	NOUN
ijtc-199	184	60	receipts	receipt	NOUN
ijtc-199	184	61	source	source	NOUN
ijtc-199	184	62	:	:	PUNCT
ijtc-199	184	63	image	image	NOUN
ijtc-199	184	64	research	research	NOUN
ijtc-199	184	65	paradigm	paradigm	NOUN
ijtc-199	184	66	,	,	PUNCT
ijtc-199	184	67	2020	2020	NUM
ijtc-199	184	68	.	.	PUNCT
ijtc-199	185	1	methods	method	NOUN
ijtc-199	185	2	a	a	DET
ijtc-199	185	3	validity	validity	NOUN
ijtc-199	185	4	test	test	NOUN
ijtc-199	185	5	was	be	AUX
ijtc-199	185	6	conducted	conduct	VERB
ijtc-199	185	7	which	which	PRON
ijtc-199	185	8	was	be	AUX
ijtc-199	185	9	used	use	VERB
ijtc-199	185	10	to	to	PART
ijtc-199	185	11	determine	determine	VERB
ijtc-199	185	12	the	the	DET
ijtc-199	185	13	feasibility	feasibility	NOUN
ijtc-199	185	14	of	of	ADP
ijtc-199	185	15	the	the	DET
ijtc-199	185	16	items	item	NOUN
ijtc-199	185	17	in	in	ADP
ijtc-199	185	18	the	the	DET
ijtc-199	185	19	questionnaire	questionnaire	NOUN
ijtc-199	185	20	to	to	PART
ijtc-199	185	21	determine	determine	VERB
ijtc-199	185	22	the	the	DET
ijtc-199	185	23	variables	variable	NOUN
ijtc-199	185	24	being	be	AUX
ijtc-199	185	25	tested	test	VERB
ijtc-199	185	26	.	.	PUNCT
ijtc-199	186	1	descriptive	descriptive	ADJ
ijtc-199	186	2	analysis	analysis	NOUN
ijtc-199	186	3	was	be	AUX
ijtc-199	186	4	carried	carry	VERB
ijtc-199	186	5	out	out	ADP
ijtc-199	186	6	with	with	ADP
ijtc-199	186	7	the	the	DET
ijtc-199	186	8	categorization	categorization	NOUN
ijtc-199	186	9	which	which	PRON
ijtc-199	186	10	was	be	AUX
ijtc-199	186	11	studied	study	VERB
ijtc-199	186	12	using	use	VERB
ijtc-199	186	13	questions	question	NOUN
ijtc-199	186	14	1	1	NUM
ijtc-199	186	15	to	to	PART
ijtc-199	186	16	5	5	NUM
ijtc-199	186	17	(	(	PUNCT
ijtc-199	186	18	firth	firth	PROPN
ijtc-199	186	19	,	,	PUNCT
ijtc-199	186	20	fung	fung	PROPN
ijtc-199	186	21	,	,	PUNCT
ijtc-199	186	22	rui	rui	PROPN
ijtc-199	186	23	,	,	PUNCT
ijtc-199	186	24	2007	2007	NUM
ijtc-199	186	25	)	)	PUNCT
ijtc-199	186	26	.	.	PUNCT
ijtc-199	187	1	the	the	DET
ijtc-199	187	2	variance	variance	NOUN
ijtc-199	187	3	known	know	VERB
ijtc-199	187	4	as	as	ADP
ijtc-199	187	5	sem	sem	PROPN
ijtc-199	187	6	pls	pls	PROPN
ijtc-199	187	7	to	to	PART
ijtc-199	187	8	test	test	VERB
ijtc-199	187	9	the	the	DET
ijtc-199	187	10	hypothesis	hypothesis	NOUN
ijtc-199	187	11	is	be	AUX
ijtc-199	187	12	done	do	VERB
ijtc-199	187	13	to	to	PART
ijtc-199	187	14	directly	directly	ADV
ijtc-199	187	15	test	test	VERB
ijtc-199	187	16	exogenous	exogenous	ADJ
ijtc-199	187	17	variables	variable	NOUN
ijtc-199	187	18	against	against	ADP
ijtc-199	187	19	endogenous	endogenous	ADJ
ijtc-199	187	20	variables	variable	NOUN
ijtc-199	187	21	by	by	ADP
ijtc-199	187	22	comparing	compare	VERB
ijtc-199	187	23	t	t	NOUN
ijtc-199	187	24	-	-	PUNCT
ijtc-199	187	25	table	table	NOUN
ijtc-199	187	26	and	and	CCONJ
ijtc-199	187	27	t	t	NOUN
ijtc-199	187	28	-	-	PUNCT
ijtc-199	187	29	count	count	NOUN
ijtc-199	187	30	.	.	PUNCT
ijtc-199	188	1	each	each	DET
ijtc-199	188	2	t	t	PROPN
ijtc-199	188	3	calculation	calculation	NOUN
ijtc-199	188	4	result	result	NOUN
ijtc-199	188	5	is	be	AUX
ijtc-199	188	6	then	then	ADV
ijtc-199	188	7	compared	compare	VERB
ijtc-199	188	8	with	with	ADP
ijtc-199	188	9	the	the	DET
ijtc-199	188	10	t	t	NOUN
ijtc-199	188	11	-	-	PUNCT
ijtc-199	188	12	table	table	NOUN
ijtc-199	188	13	obtained	obtain	VERB
ijtc-199	188	14	using	use	VERB
ijtc-199	188	15	an	an	DET
ijtc-199	188	16	error	error	NOUN
ijtc-199	188	17	level	level	NOUN
ijtc-199	188	18	of	of	ADP
ijtc-199	188	19	0.05	0.05	NUM
ijtc-199	188	20	.	.	PUNCT
ijtc-199	189	1	the	the	DET
ijtc-199	189	2	following	follow	VERB
ijtc-199	189	3	is	be	AUX
ijtc-199	189	4	the	the	DET
ijtc-199	189	5	partial	partial	ADJ
ijtc-199	189	6	t	t	NOUN
ijtc-199	189	7	-	-	PUNCT
ijtc-199	189	8	test	test	NOUN
ijtc-199	189	9	formula	formula	NOUN
ijtc-199	189	10	as	as	SCONJ
ijtc-199	189	11	follows	follow	VERB
ijtc-199	189	12	:	:	PUNCT
ijtc-199	189	13	where	where	SCONJ
ijtc-199	189	14	:	:	PUNCT
ijtc-199	189	15	t	t	X
ijtc-199	189	16	:	:	PUNCT
ijtc-199	189	17	distribution	distribution	NOUN
ijtc-199	189	18	t	t	NOUN
ijtc-199	189	19	r	r	NOUN
ijtc-199	189	20	:	:	PUNCT
ijtc-199	189	21	correlation	correlation	NOUN
ijtc-199	189	22	coefficient	coefficient	NOUN
ijtc-199	189	23	n	n	CCONJ
ijtc-199	189	24	:	:	PUNCT
ijtc-199	189	25	amount	amount	NOUN
ijtc-199	189	26	of	of	ADP
ijtc-199	189	27	data	datum	NOUN
ijtc-199	189	28	hypothesis	hypothesis	NOUN
ijtc-199	189	29	:	:	PUNCT
ijtc-199	189	30	ho	ho	PROPN
ijtc-199	189	31	=	=	SYM
ijtc-199	189	32	0	0	NUM
ijtc-199	189	33	:	:	PUNCT
ijtc-199	189	34	the	the	DET
ijtc-199	189	35	internal	internal	ADJ
ijtc-199	189	36	control	control	NOUN
ijtc-199	189	37	system	system	NOUN
ijtc-199	189	38	affects	affect	VERB
ijtc-199	189	39	cash	cash	NOUN
ijtc-199	189	40	receipts	receipt	NOUN
ijtc-199	189	41	for	for	ADP
ijtc-199	189	42	regional	regional	ADJ
ijtc-199	189	43	asset	asset	NOUN
ijtc-199	189	44	management	management	NOUN
ijtc-199	189	45	ha	ha	INTJ
ijtc-199	189	46	≠	≠	PROPN
ijtc-199	189	47	0	0	NUM
ijtc-199	189	48	:	:	PUNCT
ijtc-199	189	49	cash	cash	NOUN
ijtc-199	189	50	sales	sale	NOUN
ijtc-199	189	51	affect	affect	VERB
ijtc-199	189	52	cash	cash	NOUN
ijtc-199	189	53	receipts	receipt	NOUN
ijtc-199	189	54	for	for	ADP
ijtc-199	189	55	regional	regional	ADJ
ijtc-199	189	56	asset	asset	NOUN
ijtc-199	189	57	management	management	NOUN
ijtc-199	189	58	.	.	PUNCT
ijtc-199	190	1	results	result	NOUN
ijtc-199	190	2	and	and	CCONJ
ijtc-199	190	3	discussion	discussion	VERB
ijtc-199	190	4	the	the	DET
ijtc-199	190	5	target	target	NOUN
ijtc-199	190	6	population	population	NOUN
ijtc-199	190	7	of	of	ADP
ijtc-199	190	8	this	this	DET
ijtc-199	190	9	study	study	NOUN
ijtc-199	190	10	is	be	AUX
ijtc-199	190	11	small	small	ADJ
ijtc-199	190	12	and	and	CCONJ
ijtc-199	190	13	medium	medium	ADJ
ijtc-199	190	14	enterprises	enterprise	NOUN
ijtc-199	190	15	in	in	ADP
ijtc-199	190	16	indonesia	indonesia	PROPN
ijtc-199	190	17	.	.	PUNCT
ijtc-199	191	1	the	the	DET
ijtc-199	191	2	measurement	measurement	NOUN
ijtc-199	191	3	items	item	NOUN
ijtc-199	191	4	of	of	ADP
ijtc-199	191	5	the	the	DET
ijtc-199	191	6	current	current	ADJ
ijtc-199	191	7	study	study	NOUN
ijtc-199	191	8	consist	consist	NOUN
ijtc-199	191	9	of	of	ADP
ijtc-199	191	10	two	two	NUM
ijtc-199	191	11	variables	variable	NOUN
ijtc-199	191	12	which	which	PRON
ijtc-199	191	13	include	include	VERB
ijtc-199	191	14	the	the	DET
ijtc-199	191	15	scientific	scientific	ADJ
ijtc-199	191	16	findings	finding	NOUN
ijtc-199	191	17	of	of	ADP
ijtc-199	191	18	ics	ics	PROPN
ijtc-199	191	19	,	,	PUNCT
ijtc-199	191	20	cr	cr	PROPN
ijtc-199	191	21	,	,	PUNCT
ijtc-199	191	22	ram	ram	VERB
ijtc-199	191	23	the	the	DET
ijtc-199	191	24	research	research	NOUN
ijtc-199	191	25	data	datum	NOUN
ijtc-199	191	26	was	be	AUX
ijtc-199	191	27	collected	collect	VERB
ijtc-199	191	28	by	by	ADP
ijtc-199	191	29	direct	direct	ADJ
ijtc-199	191	30	questionnaire	questionnaire	NOUN
ijtc-199	191	31	and	and	CCONJ
ijtc-199	191	32	via	via	ADP
ijtc-199	191	33	e.mail	e.mail	NUM
ijtc-199	191	34	.	.	PUNCT
ijtc-199	192	1	it	it	PRON
ijtc-199	192	2	was	be	AUX
ijtc-199	192	3	collected	collect	VERB
ijtc-199	192	4	from	from	ADP
ijtc-199	192	5	44	44	NUM
ijtc-199	192	6	samples	sample	NOUN
ijtc-199	192	7	.	.	PUNCT
ijtc-199	193	1	the	the	DET
ijtc-199	193	2	population	population	NOUN
ijtc-199	193	3	in	in	ADP
ijtc-199	193	4	this	this	DET
ijtc-199	193	5	study	study	NOUN
ijtc-199	193	6	were	be	AUX
ijtc-199	193	7	44	44	NUM
ijtc-199	193	8	skpds	skpds	NOUN
ijtc-199	193	9	in	in	ADP
ijtc-199	193	10	the	the	DET
ijtc-199	193	11	skouw	skouw	NOUN
ijtc-199	193	12	mabo	mabo	NOUN
ijtc-199	193	13	,	,	PUNCT
ijtc-199	193	14	skouw	skouw	NOUN
ijtc-199	193	15	,	,	PUNCT
ijtc-199	193	16	yambe	yambe	INTJ
ijtc-199	193	17	,	,	PUNCT
ijtc-199	193	18	skouw	skouw	PROPN
ijtc-199	193	19	sae	sae	PROPN
ijtc-199	193	20	,	,	PUNCT
ijtc-199	193	21	and	and	CCONJ
ijtc-199	193	22	mosso	mosso	PROPN
ijtc-199	193	23	areas	area	NOUN
ijtc-199	193	24	,	,	PUNCT
ijtc-199	193	25	muara	muara	PROPN
ijtc-199	193	26	tami	tami	PROPN
ijtc-199	193	27	district	district	PROPN
ijtc-199	193	28	,	,	PUNCT
ijtc-199	193	29	jayapura	jayapura	NOUN
ijtc-199	193	30	city	city	PROPN
ijtc-199	193	31	.	.	PUNCT
ijtc-199	194	1	these	these	DET
ijtc-199	194	2	four	four	NUM
ijtc-199	194	3	areas	area	NOUN
ijtc-199	194	4	are	be	AUX
ijtc-199	194	5	the	the	DET
ijtc-199	194	6	border	border	NOUN
ijtc-199	194	7	areas	area	NOUN
ijtc-199	194	8	of	of	ADP
ijtc-199	194	9	the	the	DET
ijtc-199	194	10	republic	republic	NOUN
ijtc-199	194	11	of	of	ADP
ijtc-199	194	12	indonesia	indonesia	PROPN
ijtc-199	194	13	and	and	CCONJ
ijtc-199	194	14	papua	papua	PROPN
ijtc-199	194	15	new	new	ADJ
ijtc-199	194	16	guinea	guinea	NOUN
ijtc-199	194	17	.	.	PUNCT
ijtc-199	195	1	sample	sample	NOUN
ijtc-199	195	2	.	.	PUNCT
ijtc-199	196	1	after	after	ADP
ijtc-199	196	2	visiting	visit	VERB
ijtc-199	196	3	the	the	DET
ijtc-199	196	4	sample	sample	NOUN
ijtc-199	196	5	at	at	ADP
ijtc-199	196	6	the	the	DET
ijtc-199	196	7	related	relate	VERB
ijtc-199	196	8	skpd	skpd	VERB
ijtc-199	196	9	directly	directly	ADV
ijtc-199	196	10	by	by	ADP
ijtc-199	196	11	distributing	distribute	VERB
ijtc-199	196	12	questionnaires	questionnaire	NOUN
ijtc-199	196	13	to	to	ADP
ijtc-199	196	14	them	they	PRON
ijtc-199	196	15	for	for	ADP
ijtc-199	196	16	respondent	respondent	NOUN
ijtc-199	196	17	responses	response	NOUN
ijtc-199	196	18	.	.	PUNCT
ijtc-199	197	1	the	the	DET
ijtc-199	197	2	process	process	NOUN
ijtc-199	197	3	of	of	ADP
ijtc-199	197	4	selecting	select	VERB
ijtc-199	197	5	and	and	CCONJ
ijtc-199	197	6	sampling	sample	VERB
ijtc-199	197	7	in	in	ADP
ijtc-199	197	8	the	the	DET
ijtc-199	197	9	related	relate	VERB
ijtc-199	197	10	skpd	skpd	NOUN
ijtc-199	197	11	is	be	AUX
ijtc-199	197	12	very	very	ADV
ijtc-199	197	13	important	important	ADJ
ijtc-199	197	14	for	for	ADP
ijtc-199	197	15	data	data	NOUN
ijtc-199	197	16	collection	collection	NOUN
ijtc-199	197	17	for	for	ADP
ijtc-199	197	18	researchers	researcher	NOUN
ijtc-199	197	19	,	,	PUNCT
ijtc-199	197	20	it	it	PRON
ijtc-199	197	21	can	can	AUX
ijtc-199	197	22	provide	provide	VERB
ijtc-199	197	23	a	a	DET
ijtc-199	197	24	targeted	target	VERB
ijtc-199	197	25	response	response	NOUN
ijtc-199	197	26	(	(	PUNCT
ijtc-199	197	27	kothari	kothari	PROPN
ijtc-199	197	28	,	,	PUNCT
ijtc-199	197	29	2001	2001	NUM
ijtc-199	197	30	)	)	PUNCT
ijtc-199	197	31	.	.	PUNCT
ijtc-199	198	1	overall	overall	ADV
ijtc-199	198	2	,	,	PUNCT
ijtc-199	198	3	the	the	DET
ijtc-199	198	4	data	data	NOUN
ijtc-199	198	5	collection	collection	NOUN
ijtc-199	198	6	process	process	NOUN
ijtc-199	198	7	has	have	AUX
ijtc-199	198	8	been	be	AUX
ijtc-199	198	9	taken	take	VERB
ijtc-199	198	10	for	for	ADP
ijtc-199	198	11	4	4	NUM
ijtc-199	198	12	months	month	NOUN
ijtc-199	198	13	and	and	CCONJ
ijtc-199	198	14	this	this	DET
ijtc-199	198	15	research	research	NOUN
ijtc-199	198	16	was	be	AUX
ijtc-199	198	17	not	not	PART
ijtc-199	198	18	funded	fund	VERB
ijtc-199	198	19	by	by	ADP
ijtc-199	198	20	any	any	DET
ijtc-199	198	21	organization	organization	NOUN
ijtc-199	198	22	.	.	PUNCT
ijtc-199	199	1	the	the	DET
ijtc-199	199	2	results	result	NOUN
ijtc-199	199	3	of	of	ADP
ijtc-199	199	4	data	datum	NOUN
ijtc-199	199	5	processing	processing	NOUN
ijtc-199	199	6	can	can	AUX
ijtc-199	199	7	be	be	AUX
ijtc-199	199	8	seen	see	VERB
ijtc-199	199	9	in	in	ADP
ijtc-199	199	10	the	the	DET
ijtc-199	199	11	following	follow	VERB
ijtc-199	199	12	table	table	NOUN
ijtc-199	199	13	:	:	PUNCT
ijtc-199	199	14	vehicle	vehicle	NOUN
ijtc-199	199	15	building	building	NOUN
ijtc-199	199	16	land	land	NOUN
ijtc-199	199	17	assets	asset	NOUN
ijtc-199	199	18	cash	cash	NOUN
ijtc-199	199	19	receipts	receipt	NOUN
ijtc-199	199	20	plan	plan	NOUN
ijtc-199	199	21	cast	cast	NOUN
ijtc-199	199	22	sale	sale	NOUN
ijtc-199	199	23	regional	regional	ADJ
ijtc-199	199	24	assets	asset	NOUN
ijtc-199	199	25	procedure	procedure	NOUN
ijtc-199	199	26	data	data	VERB
ijtc-199	199	27	the	the	DET
ijtc-199	199	28	influence	influence	NOUN
ijtc-199	199	29	of	of	ADP
ijtc-199	199	30	internal	internal	ADJ
ijtc-199	199	31	control	control	NOUN
ijtc-199	199	32	system	system	NOUN
ijtc-199	199	33	,	,	PUNCT
ijtc-199	199	34	cash	cash	NOUN
ijtc-199	199	35	sales	sale	NOUN
ijtc-199	199	36	on	on	ADP
ijtc-199	199	37	regional	regional	ADJ
ijtc-199	199	38	asset	asset	NOUN
ijtc-199	199	39	management	management	NOUN
ijtc-199	199	40	receipts	receipt	NOUN
ijtc-199	199	41	safkaur	safkaur	VERB
ijtc-199	199	42	53	53	NUM
ijtc-199	199	43	|	|	ADV
ijtc-199	199	44	ilomata	ilomata	PROPN
ijtc-199	199	45	international	international	ADJ
ijtc-199	199	46	journal	journal	NOUN
ijtc-199	199	47	of	of	ADP
ijtc-199	199	48	tax	tax	PROPN
ijtc-199	199	49	&	&	CCONJ
ijtc-199	199	50	accounting	accounting	PROPN
ijtc-199	199	51	volume	volume	NOUN
ijtc-199	199	52	2	2	NUM
ijtc-199	199	53	issue	issue	NOUN
ijtc-199	199	54	1	1	NUM
ijtc-199	199	55	,	,	PUNCT
ijtc-199	199	56	january	january	NOUN
ijtc-199	199	57	2021	2021	NUM
ijtc-199	199	58	table	table	NOUN
ijtc-199	199	59	1	1	NUM
ijtc-199	199	60	.	.	PUNCT
ijtc-199	199	61	test	test	NOUN
ijtc-199	199	62	results	result	NOUN
ijtc-199	199	63	loading	loading	NOUN
ijtc-199	199	64	factor	factor	NOUN
ijtc-199	199	65	no	no	NOUN
ijtc-199	199	66	.	.	PUNCT
ijtc-199	199	67	loading	loading	NOUN
ijtc-199	199	68	factor	factor	NOUN
ijtc-199	199	69	of	of	ADP
ijtc-199	199	70	each	each	DET
ijtc-199	199	71	indicator	indicator	NOUN
ijtc-199	199	72	internal	internal	ADJ
ijtc-199	199	73	control	control	NOUN
ijtc-199	199	74	system	system	NOUN
ijtc-199	199	75	cash	cash	NOUN
ijtc-199	199	76	sale	sale	NOUN
ijtc-199	199	77	regional	regional	ADJ
ijtc-199	199	78	asset	asset	NOUN
ijtc-199	199	79	management	management	NOUN
ijtc-199	199	80	cash	cash	NOUN
ijtc-199	199	81	receipts	receipt	NOUN
ijtc-199	199	82	1	1	NUM
ijtc-199	199	83	.	.	PUNCT
ijtc-199	199	84	indicator	indicator	NOUN
ijtc-199	200	1	1	1	NUM
ijtc-199	200	2	0.731	0.731	NUM
ijtc-199	200	3	0.802	0.802	NUM
ijtc-199	200	4	0.804	0.804	NUM
ijtc-199	200	5	2	2	NUM
ijtc-199	200	6	.	.	PUNCT
ijtc-199	200	7	indicator	indicator	NOUN
ijtc-199	200	8	2	2	NUM
ijtc-199	200	9	0.894	0.894	NUM
ijtc-199	200	10	0.810	0.810	NUM
ijtc-199	200	11	0.889	0.889	NUM
ijtc-199	200	12	3	3	NUM
ijtc-199	200	13	.	.	PUNCT
ijtc-199	200	14	indicator	indicator	NOUN
ijtc-199	201	1	3	3	NUM
ijtc-199	201	2	0.796	0.796	NUM
ijtc-199	201	3	0.792	0.792	NUM
ijtc-199	201	4	0.862	0.862	NUM
ijtc-199	201	5	4	4	NUM
ijtc-199	201	6	.	.	PUNCT
ijtc-199	201	7	indicator	indicator	NOUN
ijtc-199	201	8	4	4	NUM
ijtc-199	201	9	0.827	0.827	NUM
ijtc-199	201	10	0.761	0.761	NUM
ijtc-199	201	11	0.770	0.770	NUM
ijtc-199	201	12	5	5	NUM
ijtc-199	201	13	.	.	PUNCT
ijtc-199	201	14	indicator	indicator	NOUN
ijtc-199	201	15	5	5	NUM
ijtc-199	201	16	0.452	0.452	NUM
ijtc-199	201	17	0.773	0.773	NUM
ijtc-199	201	18	0.889	0.889	NUM
ijtc-199	201	19	6	6	NUM
ijtc-199	201	20	.	.	PUNCT
ijtc-199	201	21	indicator	indicator	NOUN
ijtc-199	201	22	6	6	NUM
ijtc-199	201	23	0.371	0.371	NUM
ijtc-199	201	24	0.684	0.684	NUM
ijtc-199	201	25	0.879	0.879	NUM
ijtc-199	201	26	7	7	NUM
ijtc-199	201	27	.	.	PUNCT
ijtc-199	201	28	indikator	indikator	NOUN
ijtc-199	201	29	7	7	NUM
ijtc-199	201	30	0.666	0.666	NUM
ijtc-199	201	31	0.889	0.889	NUM
ijtc-199	201	32	8	8	NUM
ijtc-199	201	33	.	.	PUNCT
ijtc-199	201	34	indicator	indicator	NOUN
ijtc-199	201	35	8	8	NUM
ijtc-199	201	36	0.662	0.662	NUM
ijtc-199	201	37	0.849	0.849	NUM
ijtc-199	201	38	9	9	NUM
ijtc-199	201	39	.	.	PUNCT
ijtc-199	201	40	indicator	indicator	NOUN
ijtc-199	201	41	9	9	NUM
ijtc-199	201	42	0.382	0.382	NUM
ijtc-199	201	43	0.889	0.889	NUM
ijtc-199	201	44	10	10	NUM
ijtc-199	201	45	indicator	indicator	NOUN
ijtc-199	201	46	10	10	NUM
ijtc-199	201	47	0.382	0.382	NUM
ijtc-199	201	48	0.839	0.839	NUM
ijtc-199	201	49	11	11	NUM
ijtc-199	201	50	indicator	indicator	NOUN
ijtc-199	201	51	11	11	NUM
ijtc-199	201	52	0.382	0.382	NUM
ijtc-199	201	53	0.889	0.889	NUM
ijtc-199	201	54	12	12	NUM
ijtc-199	201	55	indicator	indicator	NOUN
ijtc-199	201	56	12	12	NUM
ijtc-199	201	57	0.382	0.382	NUM
ijtc-199	201	58	0.899	0.899	NUM
ijtc-199	201	59	13	13	NUM
ijtc-199	201	60	indicator	indicator	NOUN
ijtc-199	201	61	13	13	NUM
ijtc-199	201	62	0.889	0.889	NUM
ijtc-199	201	63	14	14	NUM
ijtc-199	201	64	indicator	indicator	NOUN
ijtc-199	201	65	14	14	NUM
ijtc-199	201	66	0.829	0.829	NUM
ijtc-199	201	67	15	15	NUM
ijtc-199	201	68	indicator	indicator	NOUN
ijtc-199	201	69	15	15	NUM
ijtc-199	201	70	0.889	0.889	NUM
ijtc-199	201	71	16	16	NUM
ijtc-199	201	72	indicator	indicator	NOUN
ijtc-199	201	73	16	16	NUM
ijtc-199	201	74	0.819	0.819	NUM
ijtc-199	201	75	17	17	NUM
ijtc-199	201	76	indicator	indicator	NOUN
ijtc-199	201	77	17	17	NUM
ijtc-199	201	78	0.889	0.889	NUM
ijtc-199	201	79	18	18	NUM
ijtc-199	201	80	indicator	indicator	NOUN
ijtc-199	201	81	18	18	NUM
ijtc-199	201	82	0.889	0.889	NUM
ijtc-199	201	83	19	19	NUM
ijtc-199	201	84	indicator	indicator	NOUN
ijtc-199	201	85	19	19	NUM
ijtc-199	201	86	0.869	0.869	NUM
ijtc-199	201	87	20	20	NUM
ijtc-199	201	88	indicator	indicator	NOUN
ijtc-199	201	89	20	20	NUM
ijtc-199	201	90	0.889	0.889	NUM
ijtc-199	201	91	21	21	NUM
ijtc-199	201	92	indicator	indicator	NOUN
ijtc-199	201	93	21	21	NUM
ijtc-199	201	94	0.889	0.889	NUM
ijtc-199	201	95	22	22	NUM
ijtc-199	201	96	indicator	indicator	NOUN
ijtc-199	201	97	22	22	NUM
ijtc-199	201	98	0.889	0.889	NUM
ijtc-199	201	99	23	23	NUM
ijtc-199	201	100	indicator	indicator	NOUN
ijtc-199	201	101	23	23	NUM
ijtc-199	201	102	0.889	0.889	NUM
ijtc-199	201	103	24	24	NUM
ijtc-199	201	104	indicator	indicator	NOUN
ijtc-199	201	105	24	24	NUM
ijtc-199	201	106	0.889	0.889	NUM
ijtc-199	201	107	25	25	NUM
ijtc-199	201	108	indicator	indicator	NOUN
ijtc-199	201	109	25	25	NUM
ijtc-199	201	110	0.889	0.889	NUM
ijtc-199	201	111	26	26	NUM
ijtc-199	201	112	indicator	indicator	NOUN
ijtc-199	201	113	26	26	NUM
ijtc-199	201	114	0.889	0.889	NUM
ijtc-199	201	115	27	27	NUM
ijtc-199	201	116	indicator	indicator	NOUN
ijtc-199	201	117	27	27	NUM
ijtc-199	201	118	0.869	0.869	NUM
ijtc-199	201	119	28	28	NUM
ijtc-199	201	120	indicator	indicator	NOUN
ijtc-199	201	121	28	28	NUM
ijtc-199	201	122	0.829	0.829	NUM
ijtc-199	201	123	29	29	NUM
ijtc-199	201	124	indicator	indicator	NOUN
ijtc-199	201	125	29	29	NUM
ijtc-199	201	126	0.889	0.889	NUM
ijtc-199	201	127	30	30	NUM
ijtc-199	201	128	indicator	indicator	NOUN
ijtc-199	201	129	30	30	NUM
ijtc-199	201	130	0.849	0.849	NUM
ijtc-199	201	131	31	31	NUM
ijtc-199	201	132	indicator	indicator	NOUN
ijtc-199	201	133	31	31	NUM
ijtc-199	201	134	0.859	0.859	NUM
ijtc-199	201	135	31	31	NUM
ijtc-199	201	136	indicator	indicator	NOUN
ijtc-199	201	137	32	32	NUM
ijtc-199	201	138	0.889	0.889	NUM
ijtc-199	201	139	source	source	NOUN
ijtc-199	201	140	:	:	PUNCT
ijtc-199	201	141	spss	spss	PROPN
ijtc-199	201	142	data	data	PROPN
ijtc-199	201	143	processing	processing	NOUN
ijtc-199	201	144	,	,	PUNCT
ijtc-199	201	145	2020	2020	NUM
ijtc-199	201	146	table	table	NOUN
ijtc-199	201	147	2	2	NUM
ijtc-199	201	148	.	.	PUNCT
ijtc-199	201	149	test	test	NOUN
ijtc-199	201	150	results	result	NOUN
ijtc-199	201	151	.	.	PUNCT
ijtc-199	202	1	results	result	NOUN
ijtc-199	202	2	of	of	ADP
ijtc-199	202	3	square	square	ADJ
ijtc-199	202	4	roots	root	NOUN
ijtc-199	202	5	of	of	ADP
ijtc-199	202	6	ave	ave	NOUN
ijtc-199	202	7	no	no	DET
ijtc-199	202	8	variable	variable	ADJ
ijtc-199	202	9	square	square	ADJ
ijtc-199	202	10	roots	root	NOUN
ijtc-199	202	11	of	of	ADP
ijtc-199	202	12	ave	ave	NOUN
ijtc-199	202	13	1	1	NUM
ijtc-199	202	14	.	.	PUNCT
ijtc-199	202	15	internal	internal	ADJ
ijtc-199	202	16	control	control	NOUN
ijtc-199	202	17	system	system	NOUN
ijtc-199	202	18	0.829	0.829	NUM
ijtc-199	202	19	2	2	NUM
ijtc-199	202	20	.	.	PUNCT
ijtc-199	202	21	cash	cash	NOUN
ijtc-199	202	22	sale	sale	NOUN
ijtc-199	202	23	0.749	0.749	NUM
ijtc-199	202	24	3	3	NUM
ijtc-199	202	25	.	.	PUNCT
ijtc-199	202	26	regional	regional	ADJ
ijtc-199	202	27	asset	asset	NOUN
ijtc-199	202	28	management	management	NOUN
ijtc-199	202	29	cash	cash	NOUN
ijtc-199	202	30	receipts	receipt	NOUN
ijtc-199	202	31	0.832	0.832	NUM
ijtc-199	202	32	source	source	NOUN
ijtc-199	202	33	:	:	PUNCT
ijtc-199	202	34	spss	spss	PROPN
ijtc-199	202	35	data	data	PROPN
ijtc-199	202	36	processing	processing	NOUN
ijtc-199	202	37	,	,	PUNCT
ijtc-199	202	38	2020	2020	NUM
ijtc-199	202	39	table	table	NOUN
ijtc-199	202	40	3	3	NUM
ijtc-199	202	41	.	.	PUNCT
ijtc-199	202	42	test	test	NOUN
ijtc-199	202	43	results	result	VERB
ijtc-199	202	44	composite	composite	ADJ
ijtc-199	202	45	reliability	reliability	NOUN
ijtc-199	202	46	no	no	NOUN
ijtc-199	202	47	.	.	PUNCT
ijtc-199	203	1	variable	variable	ADJ
ijtc-199	203	2	composite	composite	ADJ
ijtc-199	203	3	reliability	reliability	NOUN
ijtc-199	203	4	cronbach	cronbach	NOUN
ijtc-199	203	5	’s	’s	PART
ijtc-199	203	6	alpha	alpha	NOUN
ijtc-199	203	7	1	1	NUM
ijtc-199	203	8	.	.	PUNCT
ijtc-199	203	9	internal	internal	ADJ
ijtc-199	203	10	control	control	NOUN
ijtc-199	203	11	system	system	NOUN
ijtc-199	203	12	0.916	0.916	NUM
ijtc-199	203	13	0.882	0.882	NUM
ijtc-199	203	14	2	2	NUM
ijtc-199	203	15	.	.	PUNCT
ijtc-199	203	16	cash	cash	NOUN
ijtc-199	203	17	sale	sale	NOUN
ijtc-199	203	18	0.910	0.910	NUM
ijtc-199	203	19	0.886	0.886	NUM
ijtc-199	203	20	3	3	NUM
ijtc-199	203	21	.	.	PUNCT
ijtc-199	203	22	regional	regional	ADJ
ijtc-199	203	23	asset	asset	NOUN
ijtc-199	203	24	management	management	NOUN
ijtc-199	203	25	cash	cash	NOUN
ijtc-199	203	26	receipts	receipt	VERB
ijtc-199	203	27	0.900	0.900	NUM
ijtc-199	203	28	0.851	0.851	NUM
ijtc-199	203	29	source	source	NOUN
ijtc-199	203	30	:	:	PUNCT
ijtc-199	203	31	spss	spss	PROPN
ijtc-199	203	32	data	data	PROPN
ijtc-199	203	33	processing	processing	NOUN
ijtc-199	203	34	,	,	PUNCT
ijtc-199	203	35	2020	2020	NUM
ijtc-199	203	36	the	the	DET
ijtc-199	203	37	influence	influence	NOUN
ijtc-199	203	38	of	of	ADP
ijtc-199	203	39	internal	internal	ADJ
ijtc-199	203	40	control	control	NOUN
ijtc-199	203	41	system	system	NOUN
ijtc-199	203	42	,	,	PUNCT
ijtc-199	203	43	cash	cash	NOUN
ijtc-199	203	44	sales	sale	NOUN
ijtc-199	203	45	on	on	ADP
ijtc-199	203	46	regional	regional	ADJ
ijtc-199	203	47	asset	asset	NOUN
ijtc-199	203	48	management	management	NOUN
ijtc-199	203	49	receipts	receipt	NOUN
ijtc-199	203	50	safkaur	safkaur	VERB
ijtc-199	203	51	54	54	NUM
ijtc-199	203	52	|	|	ADV
ijtc-199	203	53	ilomata	ilomata	PROPN
ijtc-199	203	54	international	international	ADJ
ijtc-199	203	55	journal	journal	NOUN
ijtc-199	203	56	of	of	ADP
ijtc-199	203	57	tax	tax	PROPN
ijtc-199	203	58	&	&	CCONJ
ijtc-199	203	59	accounting	accounting	PROPN
ijtc-199	203	60	volume	volume	NOUN
ijtc-199	203	61	2	2	NUM
ijtc-199	203	62	issue	issue	NOUN
ijtc-199	203	63	1	1	NUM
ijtc-199	203	64	,	,	PUNCT
ijtc-199	203	65	january	january	PROPN
ijtc-199	203	66	2021	2021	NUM
ijtc-199	203	67	tabel	tabel	NOUN
ijtc-199	203	68	4	4	NUM
ijtc-199	203	69	.	.	PUNCT
ijtc-199	203	70	test	test	NOUN
ijtc-199	203	71	results	result	NOUN
ijtc-199	203	72	goodness	goodness	NOUN
ijtc-199	203	73	of	of	ADP
ijtc-199	203	74	fit	fit	PROPN
ijtc-199	203	75	pada	pada	PROPN
ijtc-199	203	76	inner	inner	ADJ
ijtc-199	203	77	model	model	NOUN
ijtc-199	203	78	measured	measure	VERB
ijtc-199	203	79	using	use	VERB
ijtc-199	203	80	r	r	NOUN
ijtc-199	203	81	square	square	ADJ
ijtc-199	203	82	no	no	INTJ
ijtc-199	203	83	.	.	PUNCT
ijtc-199	204	1	model	model	NOUN
ijtc-199	204	2	r	r	PROPN
ijtc-199	204	3	square	square	NOUN
ijtc-199	204	4	1	1	NUM
ijtc-199	204	5	.	.	PUNCT
ijtc-199	204	6	regional	regional	ADJ
ijtc-199	204	7	asset	asset	NOUN
ijtc-199	204	8	management	management	NOUN
ijtc-199	204	9	cash	cash	NOUN
ijtc-199	204	10	receipts	receipt	NOUN
ijtc-199	204	11	0.179	0.179	NUM
ijtc-199	204	12	source	source	NOUN
ijtc-199	204	13	:	:	PUNCT
ijtc-199	204	14	spss	spss	PROPN
ijtc-199	204	15	data	data	PROPN
ijtc-199	204	16	processing	processing	NOUN
ijtc-199	204	17	,	,	PUNCT
ijtc-199	204	18	2020	2020	NUM
ijtc-199	204	19	table	table	NOUN
ijtc-199	204	20	5	5	NUM
ijtc-199	204	21	.	.	PUNCT
ijtc-199	204	22	test	test	NOUN
ijtc-199	204	23	results	result	VERB
ijtc-199	204	24	q	q	ADJ
ijtc-199	204	25	-	-	PUNCT
ijtc-199	204	26	square	square	ADJ
ijtc-199	204	27	no	no	NOUN
ijtc-199	204	28	.	.	PUNCT
ijtc-199	204	29	model	model	PROPN
ijtc-199	204	30	q	q	PROPN
ijtc-199	204	31	square	square	ADJ
ijtc-199	204	32	1	1	NUM
ijtc-199	204	33	.	.	PUNCT
ijtc-199	204	34	regional	regional	ADJ
ijtc-199	204	35	asset	asset	NOUN
ijtc-199	204	36	management	management	NOUN
ijtc-199	204	37	cash	cash	NOUN
ijtc-199	204	38	receipts	receipt	NOUN
ijtc-199	204	39	0.349	0.349	NUM
ijtc-199	204	40	source	source	NOUN
ijtc-199	204	41	:	:	PUNCT
ijtc-199	204	42	spss	spss	PROPN
ijtc-199	204	43	data	data	PROPN
ijtc-199	204	44	processing	processing	NOUN
ijtc-199	204	45	,	,	PUNCT
ijtc-199	204	46	2020	2020	NUM
ijtc-199	204	47	table	table	NOUN
ijtc-199	204	48	6	6	NUM
ijtc-199	204	49	.	.	PUNCT
ijtc-199	205	1	direct	direct	ADJ
ijtc-199	205	2	effect	effect	NOUN
ijtc-199	205	3	testing	testing	NOUN
ijtc-199	205	4	results	result	VERB
ijtc-199	205	5	no	no	INTJ
ijtc-199	205	6	.	.	PUNCT
ijtc-199	206	1	direct	direct	ADJ
ijtc-199	206	2	influence	influence	NOUN
ijtc-199	206	3	coefficient	coefficient	NOUN
ijtc-199	206	4	significance	significance	NOUN
ijtc-199	206	5	information	information	NOUN
ijtc-199	206	6	1	1	NUM
ijtc-199	206	7	internal	internal	ADJ
ijtc-199	206	8	control	control	NOUN
ijtc-199	206	9	systemregional	systemregional	ADJ
ijtc-199	206	10	asset	asset	NOUN
ijtc-199	206	11	management	management	NOUN
ijtc-199	206	12	cash	cash	NOUN
ijtc-199	206	13	receipts	receipt	NOUN
ijtc-199	206	14	-0.508	-0.508	PUNCT
ijtc-199	206	15	0.056	0.056	NUM
ijtc-199	206	16	be	be	AUX
ijtc-199	206	17	accepted	accept	VERB
ijtc-199	206	18	2	2	NUM
ijtc-199	206	19	cash	cash	NOUN
ijtc-199	206	20	sale	sale	NOUN
ijtc-199	206	21	regional	regional	ADJ
ijtc-199	206	22	asset	asset	NOUN
ijtc-199	206	23	management	management	NOUN
ijtc-199	206	24	cash	cash	NOUN
ijtc-199	206	25	receipts	receipt	VERB
ijtc-199	206	26	0.570	0.570	NUM
ijtc-199	206	27	0.006	0.006	NUM
ijtc-199	206	28	not	not	PART
ijtc-199	206	29	accepted	accept	VERB
ijtc-199	206	30	source	source	NOUN
ijtc-199	206	31	:	:	PUNCT
ijtc-199	206	32	spss	spss	PROPN
ijtc-199	206	33	data	data	PROPN
ijtc-199	206	34	processing	processing	NOUN
ijtc-199	206	35	,	,	PUNCT
ijtc-199	206	36	2020	2020	NUM
ijtc-199	206	37	testing	testing	NOUN
ijtc-199	206	38	carried	carry	VERB
ijtc-199	206	39	out	out	ADP
ijtc-199	206	40	in	in	ADP
ijtc-199	206	41	the	the	DET
ijtc-199	206	42	inner	inner	ADJ
ijtc-199	206	43	model	model	NOUN
ijtc-199	206	44	in	in	ADP
ijtc-199	206	45	assessing	assess	VERB
ijtc-199	206	46	the	the	DET
ijtc-199	206	47	model	model	NOUN
ijtc-199	206	48	with	with	ADP
ijtc-199	206	49	pls	pls	PROPN
ijtc-199	206	50	starts	start	VERB
ijtc-199	206	51	by	by	ADP
ijtc-199	206	52	looking	look	VERB
ijtc-199	206	53	at	at	ADP
ijtc-199	206	54	r2	r2	PROPN
ijtc-199	206	55	for	for	ADP
ijtc-199	206	56	each	each	DET
ijtc-199	206	57	dependent	dependent	ADJ
ijtc-199	206	58	latent	latent	NOUN
ijtc-199	206	59	variable	variable	NOUN
ijtc-199	206	60	.	.	PUNCT
ijtc-199	207	1	changes	change	NOUN
ijtc-199	207	2	in	in	ADP
ijtc-199	207	3	the	the	DET
ijtc-199	207	4	value	value	NOUN
ijtc-199	207	5	of	of	ADP
ijtc-199	207	6	r2	r2	PROPN
ijtc-199	207	7	can	can	AUX
ijtc-199	207	8	be	be	AUX
ijtc-199	207	9	used	use	VERB
ijtc-199	207	10	to	to	PART
ijtc-199	207	11	assess	assess	VERB
ijtc-199	207	12	the	the	DET
ijtc-199	207	13	effect	effect	NOUN
ijtc-199	207	14	of	of	ADP
ijtc-199	207	15	certain	certain	ADJ
ijtc-199	207	16	independent	independent	ADJ
ijtc-199	207	17	latent	latent	NOUN
ijtc-199	207	18	variables	variable	NOUN
ijtc-199	207	19	on	on	ADP
ijtc-199	207	20	the	the	DET
ijtc-199	207	21	dependent	dependent	ADJ
ijtc-199	207	22	latent	latent	NOUN
ijtc-199	207	23	variable	variable	NOUN
ijtc-199	207	24	whether	whether	SCONJ
ijtc-199	207	25	it	it	PRON
ijtc-199	207	26	has	have	VERB
ijtc-199	207	27	a	a	DET
ijtc-199	207	28	substantive	substantive	ADJ
ijtc-199	207	29	effect	effect	NOUN
ijtc-199	207	30	.	.	PUNCT
ijtc-199	208	1	besides	besides	SCONJ
ijtc-199	208	2	looking	look	VERB
ijtc-199	208	3	at	at	ADP
ijtc-199	208	4	the	the	DET
ijtc-199	208	5	r2	r2	PROPN
ijtc-199	208	6	value	value	NOUN
ijtc-199	208	7	,	,	PUNCT
ijtc-199	208	8	the	the	DET
ijtc-199	208	9	pls	pls	NOUN
ijtc-199	208	10	model	model	NOUN
ijtc-199	208	11	is	be	AUX
ijtc-199	208	12	also	also	ADV
ijtc-199	208	13	evaluated	evaluate	VERB
ijtc-199	208	14	by	by	ADP
ijtc-199	208	15	looking	look	VERB
ijtc-199	208	16	at	at	ADP
ijtc-199	208	17	the	the	DET
ijtc-199	208	18	predictive	predictive	ADJ
ijtc-199	208	19	relevance	relevance	NOUN
ijtc-199	208	20	of	of	ADP
ijtc-199	208	21	q2	q2	NOUN
ijtc-199	208	22	for	for	ADP
ijtc-199	208	23	the	the	DET
ijtc-199	208	24	constructed	construct	VERB
ijtc-199	208	25	model	model	NOUN
ijtc-199	208	26	.	.	PUNCT
ijtc-199	209	1	q2	q2	NOUN
ijtc-199	209	2	measures	measure	NOUN
ijtc-199	209	3	how	how	SCONJ
ijtc-199	209	4	well	well	ADV
ijtc-199	209	5	the	the	DET
ijtc-199	209	6	observed	observed	ADJ
ijtc-199	209	7	value	value	NOUN
ijtc-199	209	8	is	be	AUX
ijtc-199	209	9	generated	generate	VERB
ijtc-199	209	10	by	by	ADP
ijtc-199	209	11	the	the	DET
ijtc-199	209	12	model	model	NOUN
ijtc-199	209	13	and	and	CCONJ
ijtc-199	209	14	also	also	ADV
ijtc-199	209	15	the	the	DET
ijtc-199	209	16	parameter	parameter	NOUN
ijtc-199	209	17	estimates	estimate	NOUN
ijtc-199	209	18	.	.	PUNCT
ijtc-199	210	1	the	the	DET
ijtc-199	210	2	value	value	NOUN
ijtc-199	210	3	of	of	ADP
ijtc-199	210	4	q2	q2	NOUN
ijtc-199	210	5	>	>	X
ijtc-199	210	6	0	0	PUNCT
ijtc-199	210	7	(	(	PUNCT
ijtc-199	210	8	zero	zero	NUM
ijtc-199	210	9	)	)	PUNCT
ijtc-199	210	10	indicates	indicate	VERB
ijtc-199	210	11	that	that	SCONJ
ijtc-199	210	12	the	the	DET
ijtc-199	210	13	model	model	NOUN
ijtc-199	210	14	has	have	VERB
ijtc-199	210	15	a	a	DET
ijtc-199	210	16	predictive	predictive	ADJ
ijtc-199	210	17	relevance	relevance	NOUN
ijtc-199	210	18	value	value	NOUN
ijtc-199	210	19	,	,	PUNCT
ijtc-199	210	20	whereas	whereas	SCONJ
ijtc-199	210	21	if	if	SCONJ
ijtc-199	210	22	the	the	DET
ijtc-199	210	23	value	value	NOUN
ijtc-199	210	24	of	of	ADP
ijtc-199	210	25	q2	q2	NOUN
ijtc-199	210	26	<	<	X
ijtc-199	210	27	0	0	PROPN
ijtc-199	210	28	(	(	PUNCT
ijtc-199	210	29	zero	zero	NUM
ijtc-199	210	30	)	)	PUNCT
ijtc-199	210	31	indicates	indicate	VERB
ijtc-199	210	32	that	that	SCONJ
ijtc-199	210	33	the	the	DET
ijtc-199	210	34	model	model	NOUN
ijtc-199	210	35	lacks	lack	VERB
ijtc-199	210	36	predictive	predictive	ADJ
ijtc-199	210	37	relevance	relevance	NOUN
ijtc-199	210	38	value	value	NOUN
ijtc-199	210	39	.	.	PUNCT
ijtc-199	211	1	ave	ave	PROPN
ijtc-199	211	2	results	result	NOUN
ijtc-199	211	3	indicate	indicate	VERB
ijtc-199	211	4	that	that	SCONJ
ijtc-199	211	5	the	the	DET
ijtc-199	211	6	indicators	indicator	NOUN
ijtc-199	211	7	owned	own	VERB
ijtc-199	211	8	by	by	ADP
ijtc-199	211	9	each	each	DET
ijtc-199	211	10	variable	variable	NOUN
ijtc-199	211	11	can	can	AUX
ijtc-199	211	12	measure	measure	VERB
ijtc-199	211	13	the	the	DET
ijtc-199	211	14	variable	variable	NOUN
ijtc-199	211	15	in	in	ADP
ijtc-199	211	16	question	question	NOUN
ijtc-199	211	17	.	.	PUNCT
ijtc-199	212	1	discriminate	discriminate	VERB
ijtc-199	212	2	validity	validity	NOUN
ijtc-199	212	3	is	be	AUX
ijtc-199	212	4	to	to	PART
ijtc-199	212	5	compare	compare	VERB
ijtc-199	212	6	the	the	DET
ijtc-199	212	7	square	square	ADJ
ijtc-199	212	8	root	root	NOUN
ijtc-199	212	9	of	of	ADP
ijtc-199	212	10	the	the	DET
ijtc-199	212	11	average	average	ADJ
ijtc-199	212	12	variance	variance	NOUN
ijtc-199	212	13	extracted	extract	VERB
ijtc-199	212	14	(	(	PUNCT
ijtc-199	212	15	ave	ave	NOUN
ijtc-199	212	16	)	)	PUNCT
ijtc-199	212	17	value	value	NOUN
ijtc-199	212	18	of	of	ADP
ijtc-199	212	19	each	each	DET
ijtc-199	212	20	construct	construct	NOUN
ijtc-199	212	21	with	with	ADP
ijtc-199	212	22	the	the	DET
ijtc-199	212	23	correlation	correlation	NOUN
ijtc-199	212	24	between	between	ADP
ijtc-199	212	25	constructs	construct	NOUN
ijtc-199	212	26	and	and	CCONJ
ijtc-199	212	27	other	other	ADJ
ijtc-199	212	28	constructs	construct	NOUN
ijtc-199	212	29	in	in	ADP
ijtc-199	212	30	the	the	DET
ijtc-199	212	31	model	model	NOUN
ijtc-199	212	32	.	.	PUNCT
ijtc-199	213	1	where	where	SCONJ
ijtc-199	213	2	the	the	DET
ijtc-199	213	3	ave	ave	NOUN
ijtc-199	213	4	value	value	NOUN
ijtc-199	213	5	must	must	AUX
ijtc-199	213	6	be	be	AUX
ijtc-199	213	7	>	>	X
ijtc-199	213	8	0.50	0.50	NUM
ijtc-199	213	9	.	.	PUNCT
ijtc-199	214	1	the	the	DET
ijtc-199	214	2	results	result	NOUN
ijtc-199	214	3	of	of	ADP
ijtc-199	214	4	composite	composite	ADJ
ijtc-199	214	5	reliability	reliability	NOUN
ijtc-199	214	6	show	show	NOUN
ijtc-199	214	7	that	that	SCONJ
ijtc-199	214	8	each	each	DET
ijtc-199	214	9	indicator	indicator	NOUN
ijtc-199	214	10	can	can	AUX
ijtc-199	214	11	measure	measure	VERB
ijtc-199	214	12	the	the	DET
ijtc-199	214	13	variable	variable	NOUN
ijtc-199	214	14	reliably	reliably	ADV
ijtc-199	214	15	.	.	PUNCT
ijtc-199	215	1	composite	composite	ADJ
ijtc-199	215	2	reliability	reliability	NOUN
ijtc-199	215	3	indicator	indicator	NOUN
ijtc-199	215	4	block	block	NOUN
ijtc-199	215	5	that	that	PRON
ijtc-199	215	6	measures	measure	VERB
ijtc-199	215	7	a	a	DET
ijtc-199	215	8	construct	construct	NOUN
ijtc-199	215	9	can	can	AUX
ijtc-199	215	10	be	be	AUX
ijtc-199	215	11	evaluated	evaluate	VERB
ijtc-199	215	12	with	with	ADP
ijtc-199	215	13	two	two	NUM
ijtc-199	215	14	kinds	kind	NOUN
ijtc-199	215	15	of	of	ADP
ijtc-199	215	16	measures	measure	NOUN
ijtc-199	215	17	,	,	PUNCT
ijtc-199	215	18	namely	namely	ADV
ijtc-199	215	19	the	the	DET
ijtc-199	215	20	internal	internal	ADJ
ijtc-199	215	21	consistency	consistency	NOUN
ijtc-199	215	22	developed	develop	VERB
ijtc-199	215	23	by	by	ADP
ijtc-199	215	24	werta	werta	PROPN
ijtc-199	215	25	,	,	PUNCT
ijtc-199	215	26	linn	linn	PROPN
ijtc-199	215	27	,	,	PUNCT
ijtc-199	215	28	and	and	CCONJ
ijtc-199	215	29	joreskog	joreskog	NOUN
ijtc-199	215	30	,	,	PUNCT
ijtc-199	215	31	and	and	CCONJ
ijtc-199	215	32	cronbach	cronbach	VERB
ijtc-199	215	33	's	's	PART
ijtc-199	215	34	alpha	alpha	NOUN
ijtc-199	215	35	.	.	PUNCT
ijtc-199	216	1	where	where	SCONJ
ijtc-199	216	2	is	be	AUX
ijtc-199	216	3	the	the	DET
ijtc-199	216	4	value	value	NOUN
ijtc-199	216	5	of	of	ADP
ijtc-199	216	6	good	good	ADJ
ijtc-199	216	7	composite	composite	ADJ
ijtc-199	216	8	reliability	reliability	NOUN
ijtc-199	216	9	if	if	SCONJ
ijtc-199	216	10	the	the	DET
ijtc-199	216	11	value	value	NOUN
ijtc-199	216	12	is	be	AUX
ijtc-199	216	13	>	>	X
ijtc-199	216	14	0.70	0.70	NUM
ijtc-199	216	15	?	?	PUNCT
ijtc-199	217	1	based	base	VERB
ijtc-199	217	2	on	on	ADP
ijtc-199	217	3	the	the	DET
ijtc-199	217	4	results	result	NOUN
ijtc-199	217	5	of	of	ADP
ijtc-199	217	6	the	the	DET
ijtc-199	217	7	calculation	calculation	NOUN
ijtc-199	217	8	of	of	ADP
ijtc-199	217	9	the	the	DET
ijtc-199	217	10	influence	influence	NOUN
ijtc-199	217	11	of	of	ADP
ijtc-199	217	12	variables	variable	NOUN
ijtc-199	217	13	in	in	ADP
ijtc-199	217	14	the	the	DET
ijtc-199	217	15	first	first	ADJ
ijtc-199	217	16	hypothesis	hypothesis	NOUN
ijtc-199	217	17	,	,	PUNCT
ijtc-199	217	18	it	it	PRON
ijtc-199	217	19	appears	appear	VERB
ijtc-199	217	20	that	that	SCONJ
ijtc-199	217	21	the	the	PRON
ijtc-199	217	22	higher	high	ADJ
ijtc-199	217	23	the	the	DET
ijtc-199	217	24	internal	internal	ADJ
ijtc-199	217	25	control	control	NOUN
ijtc-199	217	26	affects	affect	VERB
ijtc-199	217	27	the	the	PRON
ijtc-199	217	28	better	well	ADJ
ijtc-199	217	29	the	the	DET
ijtc-199	217	30	cash	cash	NOUN
ijtc-199	217	31	receipts	receipt	NOUN
ijtc-199	217	32	for	for	ADP
ijtc-199	217	33	regional	regional	ADJ
ijtc-199	217	34	asset	asset	NOUN
ijtc-199	217	35	management	management	NOUN
ijtc-199	217	36	.	.	PUNCT
ijtc-199	218	1	this	this	PRON
ijtc-199	218	2	can	can	AUX
ijtc-199	218	3	be	be	AUX
ijtc-199	218	4	seen	see	VERB
ijtc-199	218	5	from	from	ADP
ijtc-199	218	6	the	the	DET
ijtc-199	218	7	significance	significance	NOUN
ijtc-199	218	8	value	value	NOUN
ijtc-199	218	9	of	of	ADP
ijtc-199	218	10	0.026	0.026	NUM
ijtc-199	218	11	.	.	PUNCT
ijtc-199	219	1	therefore	therefore	ADV
ijtc-199	219	2	the	the	DET
ijtc-199	219	3	hypothesis	hypothesis	NOUN
ijtc-199	219	4	for	for	ADP
ijtc-199	219	5	a	a	DET
ijtc-199	219	6	direct	direct	ADJ
ijtc-199	219	7	effect	effect	NOUN
ijtc-199	219	8	in	in	ADP
ijtc-199	219	9	this	this	DET
ijtc-199	219	10	variable	variable	NOUN
ijtc-199	219	11	is	be	AUX
ijtc-199	219	12	accepted	accept	VERB
ijtc-199	219	13	.	.	PUNCT
ijtc-199	220	1	the	the	DET
ijtc-199	220	2	level	level	NOUN
ijtc-199	220	3	of	of	ADP
ijtc-199	220	4	significance	significance	NOUN
ijtc-199	220	5	(	(	PUNCT
ijtc-199	220	6	p	p	NOUN
ijtc-199	220	7	-	-	PUNCT
ijtc-199	220	8	value	value	NOUN
ijtc-199	220	9	<	<	NOUN
ijtc-199	220	10	0.05	0.05	NUM
ijtc-199	220	11	)	)	PUNCT
ijtc-199	220	12	at	at	ADP
ijtc-199	220	13	a	a	DET
ijtc-199	220	14	level	level	NOUN
ijtc-199	220	15	below	below	ADP
ijtc-199	220	16	0.05	0.05	NUM
ijtc-199	220	17	indicates	indicate	VERB
ijtc-199	220	18	that	that	SCONJ
ijtc-199	220	19	cash	cash	NOUN
ijtc-199	220	20	sales	sale	NOUN
ijtc-199	220	21	affect	affect	VERB
ijtc-199	220	22	cash	cash	NOUN
ijtc-199	220	23	receipts	receipt	NOUN
ijtc-199	220	24	for	for	ADP
ijtc-199	220	25	asset	asset	NOUN
ijtc-199	220	26	management	management	NOUN
ijtc-199	220	27	.	.	PUNCT
ijtc-199	221	1	the	the	DET
ijtc-199	221	2	second	second	ADJ
ijtc-199	221	3	hypothesis	hypothesis	NOUN
ijtc-199	221	4	shows	show	VERB
ijtc-199	221	5	a	a	DET
ijtc-199	221	6	positive	positive	ADJ
ijtc-199	221	7	sign	sign	NOUN
ijtc-199	221	8	.	.	PUNCT
ijtc-199	222	1	this	this	PRON
ijtc-199	222	2	shows	show	VERB
ijtc-199	222	3	that	that	SCONJ
ijtc-199	222	4	the	the	DET
ijtc-199	222	5	second	second	ADJ
ijtc-199	222	6	hypothesis	hypothesis	NOUN
ijtc-199	222	7	can	can	AUX
ijtc-199	222	8	not	not	PART
ijtc-199	222	9	be	be	AUX
ijtc-199	222	10	accepted	accept	VERB
ijtc-199	222	11	because	because	SCONJ
ijtc-199	222	12	the	the	DET
ijtc-199	222	13	hypothesis	hypothesis	NOUN
ijtc-199	222	14	is	be	AUX
ijtc-199	222	15	negative	negative	ADJ
ijtc-199	222	16	.	.	PUNCT
ijtc-199	223	1	the	the	DET
ijtc-199	223	2	reliability	reliability	NOUN
ijtc-199	223	3	test	test	NOUN
ijtc-199	223	4	was	be	AUX
ijtc-199	223	5	carried	carry	VERB
ijtc-199	223	6	out	out	ADP
ijtc-199	223	7	by	by	ADP
ijtc-199	223	8	using	use	VERB
ijtc-199	223	9	the	the	DET
ijtc-199	223	10	cronbach	cronbach	ADJ
ijtc-199	223	11	alpha	alpha	NOUN
ijtc-199	223	12	test	test	NOUN
ijtc-199	223	13	using	use	VERB
ijtc-199	223	14	spss	spss	PROPN
ijtc-199	223	15	.	.	PUNCT
ijtc-199	224	1	a	a	DET
ijtc-199	224	2	construct	construct	NOUN
ijtc-199	224	3	is	be	AUX
ijtc-199	224	4	said	say	VERB
ijtc-199	224	5	to	to	PART
ijtc-199	224	6	be	be	AUX
ijtc-199	224	7	reliable	reliable	ADJ
ijtc-199	224	8	if	if	SCONJ
ijtc-199	224	9	it	it	PRON
ijtc-199	224	10	gives	give	VERB
ijtc-199	224	11	a	a	DET
ijtc-199	224	12	cronbach	cronbach	ADJ
ijtc-199	224	13	alpha	alpha	NOUN
ijtc-199	224	14	value	value	NOUN
ijtc-199	224	15	>	>	X
ijtc-199	224	16	0.60	0.60	NUM
ijtc-199	224	17	.	.	PUNCT
ijtc-199	225	1	structural	structural	ADJ
ijtc-199	225	2	equation	equation	NOUN
ijtc-199	225	3	model	model	NOUN
ijtc-199	225	4	(	(	PUNCT
ijtc-199	225	5	sem	sem	NOUN
ijtc-199	225	6	)	)	PUNCT
ijtc-199	225	7	with	with	ADP
ijtc-199	225	8	partial	partial	ADJ
ijtc-199	225	9	least	least	ADV
ijtc-199	225	10	square	square	ADJ
ijtc-199	225	11	(	(	PUNCT
ijtc-199	225	12	pls	pls	INTJ
ijtc-199	225	13	)	)	PUNCT
ijtc-199	225	14	method	method	NOUN
ijtc-199	225	15	using	use	VERB
ijtc-199	225	16	warp	warp	NOUN
ijtc-199	225	17	pls	pls	PROPN
ijtc-199	225	18	5.0	5.0	NUM
ijtc-199	225	19	software	software	NOUN
ijtc-199	225	20	.	.	PUNCT
ijtc-199	226	1	this	this	DET
ijtc-199	226	2	method	method	NOUN
ijtc-199	226	3	was	be	AUX
ijtc-199	226	4	first	first	ADV
ijtc-199	226	5	coined	coin	VERB
ijtc-199	226	6	by	by	ADP
ijtc-199	226	7	wold	wold	NOUN
ijtc-199	226	8	as	as	ADP
ijtc-199	226	9	a	a	DET
ijtc-199	226	10	general	general	ADJ
ijtc-199	226	11	method	method	NOUN
ijtc-199	226	12	for	for	ADP
ijtc-199	226	13	estimating	estimate	VERB
ijtc-199	226	14	the	the	DET
ijtc-199	226	15	path	path	NOUN
ijtc-199	226	16	model	model	NOUN
ijtc-199	226	17	using	use	VERB
ijtc-199	226	18	a	a	DET
ijtc-199	226	19	latent	latent	NOUN
ijtc-199	226	20	construct	construct	NOUN
ijtc-199	226	21	with	with	ADP
ijtc-199	226	22	multiple	multiple	ADJ
ijtc-199	226	23	indicators	indicator	NOUN
ijtc-199	226	24	.	.	PUNCT
ijtc-199	227	1	pls	pls	PROPN
ijtc-199	227	2	is	be	AUX
ijtc-199	227	3	an	an	DET
ijtc-199	227	4	the	the	DET
ijtc-199	227	5	influence	influence	NOUN
ijtc-199	227	6	of	of	ADP
ijtc-199	227	7	internal	internal	ADJ
ijtc-199	227	8	control	control	NOUN
ijtc-199	227	9	system	system	NOUN
ijtc-199	227	10	,	,	PUNCT
ijtc-199	227	11	cash	cash	NOUN
ijtc-199	227	12	sales	sale	NOUN
ijtc-199	227	13	on	on	ADP
ijtc-199	227	14	regional	regional	ADJ
ijtc-199	227	15	asset	asset	NOUN
ijtc-199	227	16	management	management	NOUN
ijtc-199	227	17	receipts	receipt	NOUN
ijtc-199	227	18	safkaur	safkaur	VERB
ijtc-199	227	19	55	55	NUM
ijtc-199	227	20	|	|	ADV
ijtc-199	227	21	ilomata	ilomata	PROPN
ijtc-199	227	22	international	international	ADJ
ijtc-199	227	23	journal	journal	NOUN
ijtc-199	227	24	of	of	ADP
ijtc-199	227	25	tax	tax	PROPN
ijtc-199	227	26	&	&	CCONJ
ijtc-199	227	27	accounting	accounting	PROPN
ijtc-199	227	28	volume	volume	NOUN
ijtc-199	227	29	2	2	NUM
ijtc-199	227	30	issue	issue	NOUN
ijtc-199	227	31	1	1	NUM
ijtc-199	227	32	,	,	PUNCT
ijtc-199	227	33	january	january	PROPN
ijtc-199	227	34	2021	2021	NUM
ijtc-199	227	35	indeterminacy	indeterminacy	NOUN
ijtc-199	227	36	factor	factor	NOUN
ijtc-199	227	37	in	in	ADP
ijtc-199	227	38	a	a	DET
ijtc-199	227	39	powerful	powerful	ADJ
ijtc-199	227	40	analysis	analysis	NOUN
ijtc-199	227	41	method	method	NOUN
ijtc-199	227	42	because	because	SCONJ
ijtc-199	227	43	it	it	PRON
ijtc-199	227	44	does	do	AUX
ijtc-199	227	45	not	not	PART
ijtc-199	227	46	assume	assume	VERB
ijtc-199	227	47	that	that	SCONJ
ijtc-199	227	48	the	the	DET
ijtc-199	227	49	data	datum	NOUN
ijtc-199	227	50	must	must	AUX
ijtc-199	227	51	be	be	AUX
ijtc-199	227	52	measured	measure	VERB
ijtc-199	227	53	with	with	ADP
ijtc-199	227	54	a	a	DET
ijtc-199	227	55	certain	certain	ADJ
ijtc-199	227	56	scale	scale	NOUN
ijtc-199	227	57	and	and	CCONJ
ijtc-199	227	58	a	a	DET
ijtc-199	227	59	small	small	ADJ
ijtc-199	227	60	sample	sample	NOUN
ijtc-199	227	61	size	size	NOUN
ijtc-199	227	62	(	(	PUNCT
ijtc-199	227	63	ghozali	ghozali	PROPN
ijtc-199	227	64	,	,	PUNCT
ijtc-199	227	65	2014	2014	NUM
ijtc-199	227	66	)	)	PUNCT
ijtc-199	227	67	.	.	PUNCT
ijtc-199	228	1	respondents	respondent	NOUN
ijtc-199	228	2	felt	feel	VERB
ijtc-199	228	3	this	this	DET
ijtc-199	228	4	matter	matter	NOUN
ijtc-199	228	5	was	be	AUX
ijtc-199	228	6	very	very	ADV
ijtc-199	228	7	important	important	ADJ
ijtc-199	228	8	to	to	PART
ijtc-199	228	9	achieve	achieve	VERB
ijtc-199	228	10	regional	regional	ADJ
ijtc-199	228	11	asset	asset	NOUN
ijtc-199	228	12	management	management	NOUN
ijtc-199	228	13	cash	cash	NOUN
ijtc-199	228	14	receipts	receipt	NOUN
ijtc-199	228	15	in	in	ADP
ijtc-199	228	16	increasing	increase	VERB
ijtc-199	228	17	internal	internal	ADJ
ijtc-199	228	18	control	control	NOUN
ijtc-199	228	19	.	.	PUNCT
ijtc-199	229	1	however	however	ADV
ijtc-199	229	2	,	,	PUNCT
ijtc-199	229	3	there	there	PRON
ijtc-199	229	4	are	be	VERB
ijtc-199	229	5	weaknesses	weakness	NOUN
ijtc-199	229	6	felt	feel	VERB
ijtc-199	229	7	by	by	ADP
ijtc-199	229	8	respondents	respondent	NOUN
ijtc-199	229	9	,	,	PUNCT
ijtc-199	229	10	namely	namely	ADV
ijtc-199	229	11	before	before	SCONJ
ijtc-199	229	12	the	the	DET
ijtc-199	229	13	decision	decision	NOUN
ijtc-199	229	14	was	be	AUX
ijtc-199	229	15	taken	take	VERB
ijtc-199	229	16	,	,	PUNCT
ijtc-199	229	17	the	the	DET
ijtc-199	229	18	regional	regional	ADJ
ijtc-199	229	19	head	head	NOUN
ijtc-199	229	20	was	be	AUX
ijtc-199	229	21	sure	sure	ADJ
ijtc-199	229	22	to	to	PART
ijtc-199	229	23	collect	collect	VERB
ijtc-199	229	24	information	information	NOUN
ijtc-199	229	25	accurately	accurately	ADV
ijtc-199	229	26	and	and	CCONJ
ijtc-199	229	27	completely	completely	ADV
ijtc-199	229	28	before	before	ADP
ijtc-199	229	29	deciding	decide	VERB
ijtc-199	229	30	to	to	PART
ijtc-199	229	31	improve	improve	VERB
ijtc-199	229	32	internal	internal	ADJ
ijtc-199	229	33	control	control	NOUN
ijtc-199	229	34	so	so	SCONJ
ijtc-199	229	35	that	that	SCONJ
ijtc-199	229	36	regional	regional	ADJ
ijtc-199	229	37	asset	asset	NOUN
ijtc-199	229	38	management	management	NOUN
ijtc-199	229	39	cash	cash	NOUN
ijtc-199	229	40	receipts	receipt	NOUN
ijtc-199	229	41	could	could	AUX
ijtc-199	229	42	increase	increase	VERB
ijtc-199	229	43	.	.	PUNCT
ijtc-199	230	1	cash	cash	NOUN
ijtc-199	230	2	is	be	AUX
ijtc-199	230	3	a	a	DET
ijtc-199	230	4	company	company	NOUN
ijtc-199	230	5	asset	asset	NOUN
ijtc-199	230	6	that	that	PRON
ijtc-199	230	7	is	be	AUX
ijtc-199	230	8	small	small	ADJ
ijtc-199	230	9	in	in	ADP
ijtc-199	230	10	size	size	NOUN
ijtc-199	230	11	but	but	CCONJ
ijtc-199	230	12	has	have	VERB
ijtc-199	230	13	a	a	DET
ijtc-199	230	14	relatively	relatively	ADV
ijtc-199	230	15	large	large	ADJ
ijtc-199	230	16	value	value	NOUN
ijtc-199	230	17	compared	compare	VERB
ijtc-199	230	18	to	to	ADP
ijtc-199	230	19	other	other	ADJ
ijtc-199	230	20	assets	asset	NOUN
ijtc-199	230	21	owned	own	VERB
ijtc-199	230	22	by	by	ADP
ijtc-199	230	23	the	the	DET
ijtc-199	230	24	organization	organization	NOUN
ijtc-199	230	25	.	.	PUNCT
ijtc-199	231	1	therefore	therefore	ADV
ijtc-199	231	2	,	,	PUNCT
ijtc-199	231	3	cash	cash	NOUN
ijtc-199	231	4	is	be	AUX
ijtc-199	231	5	an	an	DET
ijtc-199	231	6	organizational	organizational	ADJ
ijtc-199	231	7	asset	asset	NOUN
ijtc-199	231	8	that	that	PRON
ijtc-199	231	9	is	be	AUX
ijtc-199	231	10	very	very	ADV
ijtc-199	231	11	easily	easily	ADV
ijtc-199	231	12	distorted	distort	VERB
ijtc-199	231	13	.	.	PUNCT
ijtc-199	232	1	to	to	PART
ijtc-199	232	2	minimize	minimize	VERB
ijtc-199	232	3	the	the	DET
ijtc-199	232	4	occurrence	occurrence	NOUN
ijtc-199	232	5	of	of	ADP
ijtc-199	232	6	fraud	fraud	NOUN
ijtc-199	232	7	in	in	ADP
ijtc-199	232	8	cash	cash	NOUN
ijtc-199	232	9	processing	processing	NOUN
ijtc-199	232	10	,	,	PUNCT
ijtc-199	232	11	it	it	PRON
ijtc-199	232	12	is	be	AUX
ijtc-199	232	13	necessary	necessary	ADJ
ijtc-199	232	14	to	to	PART
ijtc-199	232	15	have	have	VERB
ijtc-199	232	16	a	a	DET
ijtc-199	232	17	control	control	NOUN
ijtc-199	232	18	called	call	VERB
ijtc-199	232	19	preventive	preventive	ADJ
ijtc-199	232	20	control	control	NOUN
ijtc-199	232	21	.	.	PUNCT
ijtc-199	233	1	the	the	DET
ijtc-199	233	2	policy	policy	NOUN
ijtc-199	233	3	made	make	VERB
ijtc-199	233	4	to	to	PART
ijtc-199	233	5	detect	detect	VERB
ijtc-199	233	6	theft	theft	NOUN
ijtc-199	233	7	or	or	CCONJ
ijtc-199	233	8	misuse	misuse	NOUN
ijtc-199	233	9	of	of	ADP
ijtc-199	233	10	cash	cash	NOUN
ijtc-199	233	11	is	be	AUX
ijtc-199	233	12	called	call	VERB
ijtc-199	233	13	detective	detective	ADJ
ijtc-199	233	14	control	control	NOUN
ijtc-199	233	15	.	.	PUNCT
ijtc-199	234	1	in	in	ADP
ijtc-199	234	2	a	a	DET
ijtc-199	234	3	certain	certain	ADJ
ijtc-199	234	4	sense	sense	NOUN
ijtc-199	234	5	,	,	PUNCT
ijtc-199	234	6	detective	detective	NOUN
ijtc-199	234	7	control	control	NOUN
ijtc-199	234	8	is	be	AUX
ijtc-199	234	9	also	also	ADV
ijtc-199	234	10	preventive	preventive	ADJ
ijtc-199	234	11	(	(	PUNCT
ijtc-199	234	12	prevent	prevent	NOUN
ijtc-199	234	13	)	)	PUNCT
ijtc-199	234	14	because	because	SCONJ
ijtc-199	234	15	employees	employee	NOUN
ijtc-199	234	16	will	will	AUX
ijtc-199	234	17	endeavor	endeavor	VERB
ijtc-199	234	18	to	to	PART
ijtc-199	234	19	prevent	prevent	VERB
ijtc-199	234	20	theft	theft	NOUN
ijtc-199	234	21	or	or	CCONJ
ijtc-199	234	22	misuse	misuse	NOUN
ijtc-199	234	23	if	if	SCONJ
ijtc-199	234	24	they	they	PRON
ijtc-199	234	25	become	become	VERB
ijtc-199	234	26	aware	aware	ADJ
ijtc-199	234	27	that	that	SCONJ
ijtc-199	234	28	such	such	ADJ
ijtc-199	234	29	matters	matter	NOUN
ijtc-199	234	30	are	be	AUX
ijtc-199	234	31	likely	likely	ADJ
ijtc-199	234	32	to	to	PART
ijtc-199	234	33	be	be	AUX
ijtc-199	234	34	exposed	expose	VERB
ijtc-199	234	35	(	(	PUNCT
ijtc-199	234	36	printed	print	VERB
ijtc-199	234	37	in	in	ADP
ijtc-199	234	38	korean	korean	PROPN
ijtc-199	234	39	,	,	PUNCT
ijtc-199	234	40	et	et	PROPN
ijtc-199	234	41	,	,	PUNCT
ijtc-199	234	42	al	al	PROPN
ijtc-199	234	43	,	,	PUNCT
ijtc-199	234	44	2007	2007	NUM
ijtc-199	234	45	:	:	PUNCT
ijtc-199	234	46	pawlewicz	pawlewicz	NOUN
ijtc-199	234	47	,	,	PUNCT
ijtc-199	234	48	2011	2011	NUM
ijtc-199	234	49	:	:	PUNCT
ijtc-199	234	50	printed	print	VERB
ijtc-199	234	51	in	in	ADP
ijtc-199	234	52	korean	korean	PROPN
ijtc-199	234	53	.	.	PUNCT
ijtc-199	235	1	kim	kim	PROPN
ijtc-199	235	2	,	,	PUNCT
ijtc-199	235	3	et	et	PROPN
ijtc-199	235	4	,	,	PUNCT
ijtc-199	235	5	al	al	PROPN
ijtc-199	235	6	,	,	PUNCT
ijtc-199	235	7	2006	2006	NUM
ijtc-199	235	8	)	)	PUNCT
ijtc-199	235	9	.	.	PUNCT
ijtc-199	236	1	research	research	PROPN
ijtc-199	236	2	krishnan	krishnan	PROPN
ijtc-199	236	3	,	,	PUNCT
ijtc-199	236	4	(	(	PUNCT
ijtc-199	236	5	2005	2005	NUM
ijtc-199	236	6	)	)	PUNCT
ijtc-199	236	7	found	find	VERB
ijtc-199	236	8	that	that	SCONJ
ijtc-199	236	9	to	to	PART
ijtc-199	236	10	prevent	prevent	VERB
ijtc-199	236	11	errors	error	NOUN
ijtc-199	236	12	or	or	CCONJ
ijtc-199	236	13	fraud	fraud	NOUN
ijtc-199	236	14	,	,	PUNCT
ijtc-199	236	15	an	an	DET
ijtc-199	236	16	internal	internal	ADJ
ijtc-199	236	17	control	control	NOUN
ijtc-199	236	18	principle	principle	NOUN
ijtc-199	236	19	is	be	AUX
ijtc-199	236	20	needed	need	VERB
ijtc-199	236	21	.	.	PUNCT
ijtc-199	237	1	the	the	DET
ijtc-199	237	2	system	system	NOUN
ijtc-199	237	3	includes	include	VERB
ijtc-199	237	4	differentiating	differentiate	VERB
ijtc-199	237	5	duties	duty	NOUN
ijtc-199	237	6	between	between	ADP
ijtc-199	237	7	physical	physical	ADJ
ijtc-199	237	8	money	money	NOUN
ijtc-199	237	9	management	management	NOUN
ijtc-199	237	10	and	and	CCONJ
ijtc-199	237	11	bookkeeping	bookkeeping	NOUN
ijtc-199	237	12	.	.	PUNCT
ijtc-199	238	1	this	this	DET
ijtc-199	238	2	system	system	NOUN
ijtc-199	238	3	teaches	teach	VERB
ijtc-199	238	4	employees	employee	NOUN
ijtc-199	238	5	to	to	PART
ijtc-199	238	6	be	be	AUX
ijtc-199	238	7	able	able	ADJ
ijtc-199	238	8	to	to	PART
ijtc-199	238	9	perfect	perfect	VERB
ijtc-199	238	10	each	each	DET
ijtc-199	238	11	other	other	ADJ
ijtc-199	238	12	.	.	PUNCT
ijtc-199	239	1	cash	cash	NOUN
ijtc-199	239	2	receipts	receipt	NOUN
ijtc-199	239	3	internal	internal	ADJ
ijtc-199	239	4	control	control	NOUN
ijtc-199	239	5	system	system	NOUN
ijtc-199	239	6	.	.	PUNCT
ijtc-199	240	1	the	the	DET
ijtc-199	240	2	structure	structure	NOUN
ijtc-199	240	3	of	of	ADP
ijtc-199	240	4	the	the	DET
ijtc-199	240	5	regional	regional	ADJ
ijtc-199	240	6	financial	financial	ADJ
ijtc-199	240	7	management	management	NOUN
ijtc-199	240	8	apparatus	apparatus	NOUN
ijtc-199	240	9	,	,	PUNCT
ijtc-199	240	10	which	which	PRON
ijtc-199	240	11	has	have	VERB
ijtc-199	240	12	methods	method	NOUN
ijtc-199	240	13	of	of	ADP
ijtc-199	240	14	safeguarding	safeguard	VERB
ijtc-199	240	15	assets	asset	NOUN
ijtc-199	240	16	,	,	PUNCT
ijtc-199	240	17	controlling	control	VERB
ijtc-199	240	18	financial	financial	ADJ
ijtc-199	240	19	reports	report	NOUN
ijtc-199	240	20	,	,	PUNCT
ijtc-199	240	21	and	and	CCONJ
ijtc-199	240	22	creating	create	VERB
ijtc-199	240	23	good	good	ADJ
ijtc-199	240	24	performance	performance	NOUN
ijtc-199	240	25	.	.	PUNCT
ijtc-199	241	1	as	as	ADP
ijtc-199	241	2	for	for	ADP
ijtc-199	241	3	internal	internal	ADJ
ijtc-199	241	4	control	control	NOUN
ijtc-199	241	5	,	,	PUNCT
ijtc-199	241	6	namely	namely	ADV
ijtc-199	241	7	administrative	administrative	ADJ
ijtc-199	241	8	control	control	NOUN
ijtc-199	241	9	,	,	PUNCT
ijtc-199	241	10	namely	namely	ADV
ijtc-199	241	11	control	control	NOUN
ijtc-199	241	12	in	in	ADP
ijtc-199	241	13	the	the	DET
ijtc-199	241	14	non	non	ADJ
ijtc-199	241	15	-	-	ADJ
ijtc-199	241	16	financial	financial	ADJ
ijtc-199	241	17	section	section	NOUN
ijtc-199	241	18	which	which	PRON
ijtc-199	241	19	refers	refer	VERB
ijtc-199	241	20	more	more	ADV
ijtc-199	241	21	to	to	ADP
ijtc-199	241	22	regulatory	regulatory	ADJ
ijtc-199	241	23	compliance	compliance	NOUN
ijtc-199	241	24	and	and	CCONJ
ijtc-199	241	25	accuracy	accuracy	NOUN
ijtc-199	241	26	and	and	CCONJ
ijtc-199	241	27	accounting	accounting	NOUN
ijtc-199	241	28	controls	control	NOUN
ijtc-199	241	29	we	we	PRON
ijtc-199	241	30	are	be	AUX
ijtc-199	241	31	familiar	familiar	ADJ
ijtc-199	241	32	with	with	ADP
ijtc-199	241	33	the	the	DET
ijtc-199	241	34	financial	financial	ADJ
ijtc-199	241	35	reporting	reporting	NOUN
ijtc-199	241	36	process	process	NOUN
ijtc-199	241	37	,	,	PUNCT
ijtc-199	241	38	especially	especially	ADV
ijtc-199	241	39	the	the	DET
ijtc-199	241	40	cash	cash	NOUN
ijtc-199	241	41	disbursement	disbursement	NOUN
ijtc-199	241	42	process	process	NOUN
ijtc-199	241	43	,	,	PUNCT
ijtc-199	241	44	which	which	PRON
ijtc-199	241	45	is	be	AUX
ijtc-199	241	46	the	the	DET
ijtc-199	241	47	current	current	ADJ
ijtc-199	241	48	discussion	discussion	NOUN
ijtc-199	241	49	.	.	PUNCT
ijtc-199	242	1	(	(	PUNCT
ijtc-199	242	2	kim	kim	PROPN
ijtc-199	242	3	,	,	PUNCT
ijtc-199	242	4	&	&	CCONJ
ijtc-199	242	5	hwang	hwang	PROPN
ijtc-199	242	6	,	,	PUNCT
ijtc-199	242	7	2007	2007	NUM
ijtc-199	242	8	)	)	PUNCT
ijtc-199	242	9	printed	print	VERB
ijtc-199	242	10	in	in	ADP
ijtc-199	242	11	korean	korean	PROPN
ijtc-199	242	12	.	.	PUNCT
ijtc-199	243	1	ogneva	ogneva	PROPN
ijtc-199	243	2	,	,	PUNCT
ijtc-199	243	3	et	et	PROPN
ijtc-199	243	4	,	,	PUNCT
ijtc-199	243	5	al	al	PROPN
ijtc-199	243	6	(	(	PUNCT
ijtc-199	243	7	2007	2007	NUM
ijtc-199	243	8	)	)	PUNCT
ijtc-199	243	9	cash	cash	NOUN
ijtc-199	243	10	is	be	AUX
ijtc-199	243	11	included	include	VERB
ijtc-199	243	12	in	in	ADP
ijtc-199	243	13	the	the	DET
ijtc-199	243	14	current	current	ADJ
ijtc-199	243	15	asset	asset	NOUN
ijtc-199	243	16	which	which	PRON
ijtc-199	243	17	has	have	VERB
ijtc-199	243	18	many	many	ADJ
ijtc-199	243	19	of	of	ADP
ijtc-199	243	20	the	the	DET
ijtc-199	243	21	most	most	ADV
ijtc-199	243	22	needed	need	VERB
ijtc-199	243	23	functions	function	NOUN
ijtc-199	243	24	so	so	SCONJ
ijtc-199	243	25	that	that	SCONJ
ijtc-199	243	26	it	it	PRON
ijtc-199	243	27	must	must	AUX
ijtc-199	243	28	be	be	AUX
ijtc-199	243	29	guarded	guard	VERB
ijtc-199	243	30	so	so	SCONJ
ijtc-199	243	31	that	that	SCONJ
ijtc-199	243	32	it	it	PRON
ijtc-199	243	33	is	be	AUX
ijtc-199	243	34	properly	properly	ADV
ijtc-199	243	35	aligned	align	VERB
ijtc-199	243	36	so	so	SCONJ
ijtc-199	243	37	that	that	SCONJ
ijtc-199	243	38	the	the	DET
ijtc-199	243	39	desired	desire	VERB
ijtc-199	243	40	objectives	objective	NOUN
ijtc-199	243	41	are	be	AUX
ijtc-199	243	42	achieved	achieve	VERB
ijtc-199	243	43	in	in	ADP
ijtc-199	243	44	payment	payment	NOUN
ijtc-199	243	45	activities	activity	NOUN
ijtc-199	243	46	in	in	ADP
ijtc-199	243	47	any	any	DET
ijtc-199	243	48	agency	agency	NOUN
ijtc-199	243	49	.	.	PUNCT
ijtc-199	244	1	existing	exist	VERB
ijtc-199	244	2	cash	cash	NOUN
ijtc-199	244	3	must	must	AUX
ijtc-199	244	4	be	be	AUX
ijtc-199	244	5	arranged	arrange	VERB
ijtc-199	244	6	as	as	ADV
ijtc-199	244	7	needed	need	VERB
ijtc-199	244	8	so	so	SCONJ
ijtc-199	244	9	that	that	SCONJ
ijtc-199	244	10	there	there	PRON
ijtc-199	244	11	is	be	VERB
ijtc-199	244	12	no	no	DET
ijtc-199	244	13	idle	idle	ADJ
ijtc-199	244	14	cash	cash	NOUN
ijtc-199	244	15	that	that	PRON
ijtc-199	244	16	can	can	AUX
ijtc-199	244	17	lead	lead	VERB
ijtc-199	244	18	to	to	ADP
ijtc-199	244	19	improper	improper	ADJ
ijtc-199	244	20	use	use	NOUN
ijtc-199	244	21	or	or	CCONJ
ijtc-199	244	22	fraud	fraud	NOUN
ijtc-199	244	23	.	.	PUNCT
ijtc-199	245	1	safkaur	safkaur	PROPN
ijtc-199	245	2	&	&	CCONJ
ijtc-199	245	3	herati	herati	PROPN
ijtc-199	245	4	(	(	PUNCT
ijtc-199	245	5	2020	2020	NUM
ijtc-199	245	6	)	)	PUNCT
ijtc-199	245	7	cash	cash	NOUN
ijtc-199	245	8	is	be	AUX
ijtc-199	245	9	a	a	DET
ijtc-199	245	10	current	current	ADJ
ijtc-199	245	11	asset	asset	NOUN
ijtc-199	245	12	that	that	PRON
ijtc-199	245	13	has	have	VERB
ijtc-199	245	14	a	a	DET
ijtc-199	245	15	very	very	ADV
ijtc-199	245	16	good	good	ADJ
ijtc-199	245	17	impact	impact	NOUN
ijtc-199	245	18	on	on	ADP
ijtc-199	245	19	the	the	DET
ijtc-199	245	20	economy	economy	NOUN
ijtc-199	245	21	in	in	ADP
ijtc-199	245	22	every	every	DET
ijtc-199	245	23	apparatus	apparatus	NOUN
ijtc-199	245	24	of	of	ADP
ijtc-199	245	25	local	local	ADJ
ijtc-199	245	26	government	government	NOUN
ijtc-199	245	27	and	and	CCONJ
ijtc-199	245	28	has	have	VERB
ijtc-199	245	29	a	a	DET
ijtc-199	245	30	very	very	ADV
ijtc-199	245	31	bad	bad	ADJ
ijtc-199	245	32	impact	impact	NOUN
ijtc-199	245	33	if	if	SCONJ
ijtc-199	245	34	it	it	PRON
ijtc-199	245	35	is	be	AUX
ijtc-199	245	36	misused	misuse	VERB
ijtc-199	245	37	or	or	CCONJ
ijtc-199	245	38	manipulated	manipulate	VERB
ijtc-199	245	39	.	.	PUNCT
ijtc-199	246	1	cash	cash	NOUN
ijtc-199	246	2	in	in	ADP
ijtc-199	246	3	the	the	DET
ijtc-199	246	4	form	form	NOUN
ijtc-199	246	5	of	of	ADP
ijtc-199	246	6	money	money	NOUN
ijtc-199	246	7	which	which	PRON
ijtc-199	246	8	has	have	VERB
ijtc-199	246	9	a	a	DET
ijtc-199	246	10	certain	certain	ADJ
ijtc-199	246	11	amount	amount	NOUN
ijtc-199	246	12	that	that	PRON
ijtc-199	246	13	can	can	AUX
ijtc-199	246	14	be	be	AUX
ijtc-199	246	15	used	use	VERB
ijtc-199	246	16	to	to	PART
ijtc-199	246	17	finance	finance	VERB
ijtc-199	246	18	the	the	DET
ijtc-199	246	19	needs	need	NOUN
ijtc-199	246	20	of	of	ADP
ijtc-199	246	21	activities	activity	NOUN
ijtc-199	246	22	in	in	ADP
ijtc-199	246	23	government	government	NOUN
ijtc-199	246	24	agencies	agency	NOUN
ijtc-199	246	25	.	.	PUNCT
ijtc-199	247	1	penenrimaan	penenrimaan	PROPN
ijtc-199	247	2	cash	cash	NOUN
ijtc-199	247	3	.	.	PUNCT
ijtc-199	248	1	sohn	sohn	PROPN
ijtc-199	248	2	&	&	CCONJ
ijtc-199	248	3	lee	lee	PROPN
ijtc-199	248	4	,	,	PUNCT
ijtc-199	248	5	(	(	PUNCT
ijtc-199	248	6	2005	2005	NUM
ijtc-199	248	7	)	)	PUNCT
ijtc-199	248	8	cash	cash	NOUN
ijtc-199	248	9	disbursements	disbursement	NOUN
ijtc-199	248	10	must	must	AUX
ijtc-199	248	11	use	use	VERB
ijtc-199	248	12	checks	check	NOUN
ijtc-199	248	13	,	,	PUNCT
ijtc-199	248	14	but	but	CCONJ
ijtc-199	248	15	if	if	SCONJ
ijtc-199	248	16	cash	cash	NOUN
ijtc-199	248	17	disbursements	disbursement	NOUN
ijtc-199	248	18	are	be	AUX
ijtc-199	248	19	small	small	ADJ
ijtc-199	248	20	,	,	PUNCT
ijtc-199	248	21	do	do	AUX
ijtc-199	248	22	not	not	PART
ijtc-199	248	23	need	need	VERB
ijtc-199	248	24	to	to	PART
ijtc-199	248	25	use	use	VERB
ijtc-199	248	26	checks	check	NOUN
ijtc-199	248	27	.	.	PUNCT
ijtc-199	249	1	the	the	DET
ijtc-199	249	2	benefit	benefit	NOUN
ijtc-199	249	3	of	of	ADP
ijtc-199	249	4	using	use	VERB
ijtc-199	249	5	checks	check	NOUN
ijtc-199	249	6	is	be	AUX
ijtc-199	249	7	that	that	SCONJ
ijtc-199	249	8	they	they	PRON
ijtc-199	249	9	ensure	ensure	VERB
ijtc-199	249	10	security	security	NOUN
ijtc-199	249	11	in	in	ADP
ijtc-199	249	12	cash	cash	NOUN
ijtc-199	249	13	disbursements	disbursement	NOUN
ijtc-199	249	14	because	because	SCONJ
ijtc-199	249	15	every	every	DET
ijtc-199	249	16	transaction	transaction	NOUN
ijtc-199	249	17	made	make	VERB
ijtc-199	249	18	will	will	AUX
ijtc-199	249	19	be	be	AUX
ijtc-199	249	20	recorded	record	VERB
ijtc-199	249	21	reliably	reliably	ADV
ijtc-199	249	22	.	.	PUNCT
ijtc-199	250	1	cash	cash	NOUN
ijtc-199	250	2	expenditure	expenditure	NOUN
ijtc-199	250	3	accounting	accounting	NOUN
ijtc-199	250	4	system	system	NOUN
ijtc-199	250	5	.	.	PUNCT
ijtc-199	251	1	song	song	NOUN
ijtc-199	251	2	(	(	PUNCT
ijtc-199	251	3	1989	1989	NUM
ijtc-199	251	4	)	)	PUNCT
ijtc-199	251	5	states	state	VERB
ijtc-199	251	6	that	that	SCONJ
ijtc-199	251	7	cash	cash	NOUN
ijtc-199	251	8	is	be	AUX
ijtc-199	251	9	a	a	DET
ijtc-199	251	10	very	very	ADV
ijtc-199	251	11	important	important	ADJ
ijtc-199	251	12	element	element	NOUN
ijtc-199	251	13	in	in	ADP
ijtc-199	251	14	the	the	DET
ijtc-199	251	15	scope	scope	NOUN
ijtc-199	251	16	of	of	ADP
ijtc-199	251	17	government	government	NOUN
ijtc-199	251	18	.	.	PUNCT
ijtc-199	252	1	cash	cash	NOUN
ijtc-199	252	2	can	can	AUX
ijtc-199	252	3	not	not	PART
ijtc-199	252	4	be	be	AUX
ijtc-199	252	5	separated	separate	VERB
ijtc-199	252	6	from	from	ADP
ijtc-199	252	7	every	every	DET
ijtc-199	252	8	activity	activity	NOUN
ijtc-199	252	9	in	in	ADP
ijtc-199	252	10	the	the	DET
ijtc-199	252	11	scope	scope	NOUN
ijtc-199	252	12	of	of	ADP
ijtc-199	252	13	government	government	NOUN
ijtc-199	252	14	,	,	PUNCT
ijtc-199	252	15	the	the	DET
ijtc-199	252	16	amount	amount	NOUN
ijtc-199	252	17	of	of	ADP
ijtc-199	252	18	cash	cash	NOUN
ijtc-199	252	19	must	must	AUX
ijtc-199	252	20	be	be	AUX
ijtc-199	252	21	based	base	VERB
ijtc-199	252	22	on	on	ADP
ijtc-199	252	23	the	the	DET
ijtc-199	252	24	planning	planning	NOUN
ijtc-199	252	25	of	of	ADP
ijtc-199	252	26	the	the	DET
ijtc-199	252	27	use	use	NOUN
ijtc-199	252	28	of	of	ADP
ijtc-199	252	29	the	the	DET
ijtc-199	252	30	budget	budget	NOUN
ijtc-199	252	31	,	,	PUNCT
ijtc-199	252	32	cash	cash	NOUN
ijtc-199	252	33	management	management	NOUN
ijtc-199	252	34	must	must	AUX
ijtc-199	252	35	be	be	AUX
ijtc-199	252	36	monitored	monitor	VERB
ijtc-199	252	37	properly	properly	ADV
ijtc-199	252	38	from	from	ADP
ijtc-199	252	39	the	the	DET
ijtc-199	252	40	planning	planning	NOUN
ijtc-199	252	41	,	,	PUNCT
ijtc-199	252	42	receiving	receive	VERB
ijtc-199	252	43	,	,	PUNCT
ijtc-199	252	44	and	and	CCONJ
ijtc-199	252	45	disbursing	disburse	VERB
ijtc-199	252	46	processes	process	NOUN
ijtc-199	252	47	of	of	ADP
ijtc-199	252	48	cash	cash	NOUN
ijtc-199	252	49	.	.	PUNCT
ijtc-199	253	1	so	so	ADV
ijtc-199	253	2	that	that	SCONJ
ijtc-199	253	3	no	no	DET
ijtc-199	253	4	cash	cash	NOUN
ijtc-199	253	5	funds	fund	NOUN
ijtc-199	253	6	will	will	AUX
ijtc-199	253	7	cause	cause	VERB
ijtc-199	253	8	fraud	fraud	NOUN
ijtc-199	253	9	that	that	PRON
ijtc-199	253	10	can	can	AUX
ijtc-199	253	11	hinder	hinder	VERB
ijtc-199	253	12	activities	activity	NOUN
ijtc-199	253	13	within	within	ADP
ijtc-199	253	14	the	the	DET
ijtc-199	253	15	scope	scope	NOUN
ijtc-199	253	16	of	of	ADP
ijtc-199	253	17	local	local	ADJ
ijtc-199	253	18	government	government	NOUN
ijtc-199	253	19	(	(	PUNCT
ijtc-199	253	20	securities	security	NOUN
ijtc-199	253	21	and	and	CCONJ
ijtc-199	253	22	exchange	exchange	NOUN
ijtc-199	253	23	,	,	PUNCT
ijtc-199	253	24	2002	2002	NUM
ijtc-199	253	25	:	:	PUNCT
ijtc-199	253	26	securities	security	NOUN
ijtc-199	253	27	and	and	CCONJ
ijtc-199	253	28	exchange	exchange	NOUN
ijtc-199	253	29	,	,	PUNCT
ijtc-199	253	30	2007	2007	NUM
ijtc-199	253	31	:	:	PUNCT
ijtc-199	253	32	printed	print	VERB
ijtc-199	253	33	in	in	ADP
ijtc-199	253	34	korean	korean	PROPN
ijtc-199	253	35	.	.	PUNCT
ijtc-199	254	1	solidarity	solidarity	PROPN
ijtc-199	254	2	for	for	ADP
ijtc-199	254	3	economic	economic	ADJ
ijtc-199	254	4	reform	reform	NOUN
ijtc-199	254	5	,	,	PUNCT
ijtc-199	254	6	2010	2010	NUM
ijtc-199	254	7	:	:	PUNCT
ijtc-199	254	8	printed	print	VERB
ijtc-199	254	9	in	in	ADP
ijtc-199	254	10	korean	korean	PROPN
ijtc-199	254	11	.	.	PUNCT
ijtc-199	255	1	la	la	PROPN
ijtc-199	255	2	porta	porta	PROPN
ijtc-199	255	3	,	,	PUNCT
ijtc-199	255	4	et	et	NOUN
ijtc-199	255	5	.	.	PUNCT
ijtc-199	256	1	all	all	DET
ijtc-199	256	2	,	,	PUNCT
ijtc-199	256	3	1999	1999	NUM
ijtc-199	256	4	)	)	PUNCT
ijtc-199	256	5	conclusion	conclusion	NOUN
ijtc-199	256	6	monitoring	monitoring	NOUN
ijtc-199	256	7	of	of	ADP
ijtc-199	256	8	the	the	DET
ijtc-199	256	9	internal	internal	ADJ
ijtc-199	256	10	control	control	NOUN
ijtc-199	256	11	system	system	NOUN
ijtc-199	256	12	will	will	AUX
ijtc-199	256	13	find	find	VERB
ijtc-199	256	14	deficiencies	deficiency	NOUN
ijtc-199	256	15	and	and	CCONJ
ijtc-199	256	16	increase	increase	VERB
ijtc-199	256	17	control	control	NOUN
ijtc-199	256	18	effectiveness	effectiveness	NOUN
ijtc-199	256	19	.	.	PUNCT
ijtc-199	257	1	internal	internal	ADJ
ijtc-199	257	2	control	control	NOUN
ijtc-199	257	3	can	can	AUX
ijtc-199	257	4	be	be	AUX
ijtc-199	257	5	monitored	monitor	VERB
ijtc-199	257	6	properly	properly	ADV
ijtc-199	257	7	through	through	ADP
ijtc-199	257	8	special	special	ADJ
ijtc-199	257	9	assessments	assessment	NOUN
ijtc-199	257	10	or	or	CCONJ
ijtc-199	257	11	in	in	ADP
ijtc-199	257	12	line	line	NOUN
ijtc-199	257	13	with	with	ADP
ijtc-199	257	14	management	management	NOUN
ijtc-199	257	15	efforts	effort	NOUN
ijtc-199	257	16	.	.	PUNCT
ijtc-199	258	1	the	the	DET
ijtc-199	258	2	last	last	ADJ
ijtc-199	258	3	monitoring	monitoring	NOUN
ijtc-199	258	4	effort	effort	NOUN
ijtc-199	258	5	can	can	AUX
ijtc-199	258	6	be	be	AUX
ijtc-199	258	7	done	do	VERB
ijtc-199	258	8	by	by	ADP
ijtc-199	258	9	observing	observe	VERB
ijtc-199	258	10	employee	employee	NOUN
ijtc-199	258	11	behavior	behavior	NOUN
ijtc-199	258	12	or	or	CCONJ
ijtc-199	258	13	warning	warning	NOUN
ijtc-199	258	14	signs	sign	NOUN
ijtc-199	258	15	provided	provide	VERB
ijtc-199	258	16	by	by	ADP
ijtc-199	258	17	the	the	DET
ijtc-199	258	18	influence	influence	NOUN
ijtc-199	258	19	of	of	ADP
ijtc-199	258	20	internal	internal	ADJ
ijtc-199	258	21	control	control	NOUN
ijtc-199	258	22	system	system	NOUN
ijtc-199	258	23	,	,	PUNCT
ijtc-199	258	24	cash	cash	NOUN
ijtc-199	258	25	sales	sale	NOUN
ijtc-199	258	26	on	on	ADP
ijtc-199	258	27	regional	regional	ADJ
ijtc-199	258	28	asset	asset	NOUN
ijtc-199	258	29	management	management	NOUN
ijtc-199	258	30	receipts	receipt	NOUN
ijtc-199	258	31	safkaur	safkaur	VERB
ijtc-199	258	32	56	56	NUM
ijtc-199	258	33	|	|	CCONJ
ijtc-199	258	34	ilomata	ilomata	PROPN
ijtc-199	258	35	international	international	ADJ
ijtc-199	258	36	journal	journal	NOUN
ijtc-199	258	37	of	of	ADP
ijtc-199	258	38	tax	tax	PROPN
ijtc-199	258	39	&	&	CCONJ
ijtc-199	258	40	accounting	accounting	PROPN
ijtc-199	258	41	volume	volume	NOUN
ijtc-199	258	42	2	2	NUM
ijtc-199	258	43	issue	issue	NOUN
ijtc-199	258	44	1	1	NUM
ijtc-199	258	45	,	,	PUNCT
ijtc-199	258	46	january	january	PROPN
ijtc-199	258	47	2021	2021	NUM
ijtc-199	258	48	cash	cash	NOUN
ijtc-199	258	49	receipt	receipt	NOUN
ijtc-199	258	50	accounting	accounting	NOUN
ijtc-199	258	51	.	.	PUNCT
ijtc-199	259	1	specific	specific	ADJ
ijtc-199	259	2	assessments	assessment	NOUN
ijtc-199	259	3	are	be	AUX
ijtc-199	259	4	usually	usually	ADV
ijtc-199	259	5	carried	carry	VERB
ijtc-199	259	6	out	out	ADP
ijtc-199	259	7	periodically	periodically	ADV
ijtc-199	259	8	as	as	SCONJ
ijtc-199	259	9	there	there	PRON
ijtc-199	259	10	are	be	VERB
ijtc-199	259	11	major	major	ADJ
ijtc-199	259	12	changes	change	NOUN
ijtc-199	259	13	in	in	ADP
ijtc-199	259	14	senior	senior	ADJ
ijtc-199	259	15	management	management	NOUN
ijtc-199	259	16	strategy	strategy	NOUN
ijtc-199	259	17	,	,	PUNCT
ijtc-199	259	18	corporate	corporate	ADJ
ijtc-199	259	19	structure	structure	NOUN
ijtc-199	259	20	,	,	PUNCT
ijtc-199	259	21	or	or	CCONJ
ijtc-199	259	22	business	business	NOUN
ijtc-199	259	23	activities	activity	NOUN
ijtc-199	259	24	.	.	PUNCT
ijtc-199	260	1	in	in	ADP
ijtc-199	260	2	large	large	ADJ
ijtc-199	260	3	companies	company	NOUN
ijtc-199	260	4	,	,	PUNCT
ijtc-199	260	5	the	the	DET
ijtc-199	260	6	internal	internal	ADJ
ijtc-199	260	7	auditor	auditor	NOUN
ijtc-199	260	8	is	be	AUX
ijtc-199	260	9	the	the	DET
ijtc-199	260	10	party	party	NOUN
ijtc-199	260	11	responsible	responsible	ADJ
ijtc-199	260	12	for	for	ADP
ijtc-199	260	13	monitoring	monitor	VERB
ijtc-199	260	14	the	the	DET
ijtc-199	260	15	internal	internal	ADJ
ijtc-199	260	16	control	control	NOUN
ijtc-199	260	17	system	system	NOUN
ijtc-199	260	18	.	.	PUNCT
ijtc-199	261	1	independent	independent	ADJ
ijtc-199	261	2	auditors	auditor	NOUN
ijtc-199	261	3	also	also	ADV
ijtc-199	261	4	frequently	frequently	ADV
ijtc-199	261	5	assess	assess	VERB
ijtc-199	261	6	internal	internal	ADJ
ijtc-199	261	7	control	control	NOUN
ijtc-199	261	8	as	as	ADP
ijtc-199	261	9	part	part	NOUN
ijtc-199	261	10	of	of	ADP
ijtc-199	261	11	an	an	DET
ijtc-199	261	12	audit	audit	NOUN
ijtc-199	261	13	of	of	ADP
ijtc-199	261	14	financial	financial	ADJ
ijtc-199	261	15	statements	statement	NOUN
ijtc-199	261	16	.	.	PUNCT
ijtc-199	262	1	the	the	DET
ijtc-199	262	2	main	main	ADJ
ijtc-199	262	3	elements	element	NOUN
ijtc-199	262	4	of	of	ADP
ijtc-199	262	5	the	the	DET
ijtc-199	262	6	internal	internal	ADJ
ijtc-199	262	7	control	control	NOUN
ijtc-199	262	8	system	system	NOUN
ijtc-199	262	9	,	,	PUNCT
ijtc-199	262	10	namely	namely	ADV
ijtc-199	262	11	when	when	SCONJ
ijtc-199	262	12	viewed	view	VERB
ijtc-199	262	13	from	from	ADP
ijtc-199	262	14	the	the	DET
ijtc-199	262	15	organizational	organizational	ADJ
ijtc-199	262	16	structure	structure	NOUN
ijtc-199	262	17	,	,	PUNCT
ijtc-199	262	18	in	in	ADP
ijtc-199	262	19	this	this	DET
ijtc-199	262	20	company	company	NOUN
ijtc-199	262	21	there	there	PRON
ijtc-199	262	22	is	be	VERB
ijtc-199	262	23	no	no	DET
ijtc-199	262	24	strict	strict	ADJ
ijtc-199	262	25	separation	separation	NOUN
ijtc-199	262	26	of	of	ADP
ijtc-199	262	27	functional	functional	ADJ
ijtc-199	262	28	responsibilities	responsibility	NOUN
ijtc-199	262	29	because	because	SCONJ
ijtc-199	262	30	there	there	PRON
ijtc-199	262	31	is	be	VERB
ijtc-199	262	32	no	no	DET
ijtc-199	262	33	function	function	NOUN
ijtc-199	262	34	resulting	result	VERB
ijtc-199	262	35	in	in	ADP
ijtc-199	262	36	concurrent	concurrent	ADJ
ijtc-199	262	37	tasks	task	NOUN
ijtc-199	262	38	performed	perform	VERB
ijtc-199	262	39	by	by	ADP
ijtc-199	262	40	the	the	DET
ijtc-199	262	41	cash	cash	NOUN
ijtc-199	262	42	function	function	NOUN
ijtc-199	262	43	or	or	CCONJ
ijtc-199	262	44	the	the	DET
ijtc-199	262	45	sales	sale	NOUN
ijtc-199	262	46	function	function	NOUN
ijtc-199	262	47	.	.	PUNCT
ijtc-199	263	1	besides	besides	SCONJ
ijtc-199	263	2	,	,	PUNCT
ijtc-199	263	3	if	if	SCONJ
ijtc-199	263	4	it	it	PRON
ijtc-199	263	5	is	be	AUX
ijtc-199	263	6	viewed	view	VERB
ijtc-199	263	7	from	from	ADP
ijtc-199	263	8	other	other	ADJ
ijtc-199	263	9	elements	element	NOUN
ijtc-199	263	10	of	of	ADP
ijtc-199	263	11	internal	internal	ADJ
ijtc-199	263	12	control	control	NOUN
ijtc-199	263	13	,	,	PUNCT
ijtc-199	263	14	namely	namely	ADV
ijtc-199	263	15	the	the	DET
ijtc-199	263	16	system	system	NOUN
ijtc-199	263	17	of	of	ADP
ijtc-199	263	18	authority	authority	NOUN
ijtc-199	263	19	,	,	PUNCT
ijtc-199	263	20	recording	recording	NOUN
ijtc-199	263	21	procedures	procedure	NOUN
ijtc-199	263	22	,	,	PUNCT
ijtc-199	263	23	and	and	CCONJ
ijtc-199	263	24	sound	sound	ADJ
ijtc-199	263	25	practices	practice	NOUN
ijtc-199	263	26	,	,	PUNCT
ijtc-199	263	27	the	the	DET
ijtc-199	263	28	implementation	implementation	NOUN
ijtc-199	263	29	of	of	ADP
ijtc-199	263	30	the	the	DET
ijtc-199	263	31	internal	internal	ADJ
ijtc-199	263	32	control	control	NOUN
ijtc-199	263	33	system	system	NOUN
ijtc-199	263	34	for	for	ADP
ijtc-199	263	35	cash	cash	NOUN
ijtc-199	263	36	sales	sale	NOUN
ijtc-199	263	37	has	have	VERB
ijtc-199	263	38	weaknesses	weakness	NOUN
ijtc-199	263	39	due	due	ADJ
ijtc-199	263	40	to	to	ADP
ijtc-199	263	41	the	the	DET
ijtc-199	263	42	absence	absence	NOUN
ijtc-199	263	43	of	of	ADP
ijtc-199	263	44	a	a	DET
ijtc-199	263	45	sales	sale	NOUN
ijtc-199	263	46	function	function	NOUN
ijtc-199	263	47	so	so	SCONJ
ijtc-199	263	48	that	that	SCONJ
ijtc-199	263	49	the	the	DET
ijtc-199	263	50	cash	cash	NOUN
ijtc-199	263	51	sales	sale	NOUN
ijtc-199	263	52	invoice	invoice	NOUN
ijtc-199	263	53	used	use	VERB
ijtc-199	263	54	consists	consist	NOUN
ijtc-199	263	55	of	of	ADP
ijtc-199	263	56	only	only	ADV
ijtc-199	263	57	two	two	NUM
ijtc-199	263	58	copies	copy	NOUN
ijtc-199	263	59	.	.	PUNCT
ijtc-199	264	1	the	the	DET
ijtc-199	264	2	implementation	implementation	NOUN
ijtc-199	264	3	of	of	ADP
ijtc-199	264	4	the	the	DET
ijtc-199	264	5	internal	internal	ADJ
ijtc-199	264	6	control	control	NOUN
ijtc-199	264	7	system	system	NOUN
ijtc-199	264	8	for	for	ADP
ijtc-199	264	9	cash	cash	NOUN
ijtc-199	264	10	receipts	receipt	NOUN
ijtc-199	264	11	has	have	AUX
ijtc-199	264	12	not	not	PART
ijtc-199	264	13	been	be	AUX
ijtc-199	264	14	going	go	VERB
ijtc-199	264	15	well	well	ADV
ijtc-199	264	16	because	because	SCONJ
ijtc-199	264	17	it	it	PRON
ijtc-199	264	18	has	have	AUX
ijtc-199	264	19	not	not	PART
ijtc-199	264	20	fulfilled	fulfil	VERB
ijtc-199	264	21	the	the	DET
ijtc-199	264	22	main	main	ADJ
ijtc-199	264	23	elements	element	NOUN
ijtc-199	264	24	of	of	ADP
ijtc-199	264	25	the	the	DET
ijtc-199	264	26	internal	internal	ADJ
ijtc-199	264	27	control	control	NOUN
ijtc-199	264	28	system	system	NOUN
ijtc-199	264	29	,	,	PUNCT
ijtc-199	264	30	especially	especially	ADV
ijtc-199	264	31	in	in	ADP
ijtc-199	264	32	terms	term	NOUN
ijtc-199	264	33	of	of	ADP
ijtc-199	264	34	its	its	PRON
ijtc-199	264	35	organizational	organizational	ADJ
ijtc-199	264	36	structure	structure	NOUN
ijtc-199	264	37	which	which	PRON
ijtc-199	264	38	has	have	AUX
ijtc-199	264	39	not	not	PART
ijtc-199	264	40	separated	separate	VERB
ijtc-199	264	41	functions	function	NOUN
ijtc-199	264	42	and	and	CCONJ
ijtc-199	264	43	duties	duty	NOUN
ijtc-199	264	44	so	so	SCONJ
ijtc-199	264	45	that	that	SCONJ
ijtc-199	264	46	there	there	PRON
ijtc-199	264	47	are	be	VERB
ijtc-199	264	48	still	still	ADV
ijtc-199	264	49	concurrent	concurrent	ADJ
ijtc-199	264	50	duties	duty	NOUN
ijtc-199	264	51	in	in	ADP
ijtc-199	264	52	the	the	DET
ijtc-199	264	53	accounting	accounting	NOUN
ijtc-199	264	54	function	function	NOUN
ijtc-199	264	55	apart	apart	ADV
ijtc-199	264	56	from	from	ADP
ijtc-199	264	57	being	be	AUX
ijtc-199	264	58	in	in	ADP
ijtc-199	264	59	charge	charge	NOUN
ijtc-199	264	60	of	of	ADP
ijtc-199	264	61	bookkeeping	bookkeeping	NOUN
ijtc-199	264	62	to	to	PART
ijtc-199	264	63	allow	allow	VERB
ijtc-199	264	64	the	the	DET
ijtc-199	264	65	occurrence	occurrence	NOUN
ijtc-199	264	66	of	of	ADP
ijtc-199	264	67	misappropriation	misappropriation	NOUN
ijtc-199	264	68	of	of	ADP
ijtc-199	264	69	company	company	NOUN
ijtc-199	264	70	property	property	NOUN
ijtc-199	264	71	.	.	PUNCT
ijtc-199	265	1	to	to	PART
ijtc-199	265	2	maximize	maximize	VERB
ijtc-199	265	3	the	the	DET
ijtc-199	265	4	implementation	implementation	NOUN
ijtc-199	265	5	of	of	ADP
ijtc-199	265	6	the	the	DET
ijtc-199	265	7	internal	internal	ADJ
ijtc-199	265	8	control	control	NOUN
ijtc-199	265	9	system	system	NOUN
ijtc-199	265	10	for	for	ADP
ijtc-199	265	11	cash	cash	NOUN
ijtc-199	265	12	sales	sale	NOUN
ijtc-199	265	13	at	at	ADP
ijtc-199	265	14	the	the	DET
ijtc-199	265	15	dpp	dpp	PROPN
ijtc-199	265	16	kad	kad	PROPN
ijtc-199	265	17	,	,	PUNCT
ijtc-199	265	18	each	each	DET
ijtc-199	265	19	function	function	NOUN
ijtc-199	265	20	should	should	AUX
ijtc-199	265	21	be	be	AUX
ijtc-199	265	22	held	hold	VERB
ijtc-199	265	23	so	so	SCONJ
ijtc-199	265	24	that	that	SCONJ
ijtc-199	265	25	there	there	PRON
ijtc-199	265	26	are	be	VERB
ijtc-199	265	27	no	no	DET
ijtc-199	265	28	more	more	ADV
ijtc-199	265	29	concurrent	concurrent	ADJ
ijtc-199	265	30	duties	duty	NOUN
ijtc-199	265	31	by	by	ADP
ijtc-199	265	32	the	the	DET
ijtc-199	265	33	cash	cash	NOUN
ijtc-199	265	34	function	function	NOUN
ijtc-199	265	35	or	or	CCONJ
ijtc-199	265	36	the	the	DET
ijtc-199	265	37	sales	sale	NOUN
ijtc-199	265	38	function	function	NOUN
ijtc-199	265	39	.	.	PUNCT
ijtc-199	266	1	besides	besides	SCONJ
ijtc-199	266	2	,	,	PUNCT
ijtc-199	266	3	based	base	VERB
ijtc-199	266	4	on	on	ADP
ijtc-199	266	5	the	the	DET
ijtc-199	266	6	system	system	NOUN
ijtc-199	266	7	of	of	ADP
ijtc-199	266	8	authority	authority	NOUN
ijtc-199	266	9	and	and	CCONJ
ijtc-199	266	10	good	good	ADJ
ijtc-199	266	11	recording	recording	NOUN
ijtc-199	266	12	procedures	procedure	NOUN
ijtc-199	266	13	and	and	CCONJ
ijtc-199	266	14	to	to	PART
ijtc-199	266	15	implement	implement	VERB
ijtc-199	266	16	more	more	ADJ
ijtc-199	266	17	sound	sound	ADJ
ijtc-199	266	18	practices	practice	NOUN
ijtc-199	266	19	,	,	PUNCT
ijtc-199	266	20	the	the	DET
ijtc-199	266	21	cash	cash	NOUN
ijtc-199	266	22	sales	sale	NOUN
ijtc-199	266	23	accounting	accounting	NOUN
ijtc-199	266	24	system	system	NOUN
ijtc-199	266	25	should	should	AUX
ijtc-199	266	26	use	use	VERB
ijtc-199	266	27	cash	cash	NOUN
ijtc-199	266	28	sales	sale	NOUN
ijtc-199	266	29	invoices	invoice	NOUN
ijtc-199	266	30	to	to	PART
ijtc-199	266	31	avoid	avoid	VERB
ijtc-199	266	32	misappropriation	misappropriation	NOUN
ijtc-199	266	33	of	of	ADP
ijtc-199	266	34	company	company	NOUN
ijtc-199	266	35	assets	asset	NOUN
ijtc-199	266	36	.	.	PUNCT
ijtc-199	267	1	these	these	DET
ijtc-199	267	2	functions	function	NOUN
ijtc-199	267	3	include	include	VERB
ijtc-199	267	4	a	a	DET
ijtc-199	267	5	sales	sale	NOUN
ijtc-199	267	6	function	function	NOUN
ijtc-199	267	7	,	,	PUNCT
ijtc-199	267	8	a	a	DET
ijtc-199	267	9	warehouse	warehouse	NOUN
ijtc-199	267	10	function	function	VERB
ijtc-199	267	11	cash	cash	NOUN
ijtc-199	267	12	function	function	NOUN
ijtc-199	267	13	,	,	PUNCT
ijtc-199	267	14	and	and	CCONJ
ijtc-199	267	15	an	an	DET
ijtc-199	267	16	accounting	accounting	NOUN
ijtc-199	267	17	function	function	NOUN
ijtc-199	267	18	.	.	PUNCT
ijtc-199	268	1	acknowledgment	acknowledgment	NOUN
ijtc-199	268	2	this	this	DET
ijtc-199	268	3	research	research	NOUN
ijtc-199	268	4	was	be	AUX
ijtc-199	268	5	conducted	conduct	VERB
ijtc-199	268	6	independently	independently	ADV
ijtc-199	268	7	and	and	CCONJ
ijtc-199	268	8	the	the	DET
ijtc-199	268	9	population	population	NOUN
ijtc-199	268	10	in	in	ADP
ijtc-199	268	11	this	this	DET
ijtc-199	268	12	study	study	NOUN
ijtc-199	268	13	was	be	AUX
ijtc-199	268	14	44	44	NUM
ijtc-199	268	15	skpds	skpds	NOUN
ijtc-199	268	16	in	in	ADP
ijtc-199	268	17	the	the	DET
ijtc-199	268	18	skouw	skouw	NOUN
ijtc-199	268	19	mabo	mabo	NOUN
ijtc-199	268	20	,	,	PUNCT
ijtc-199	268	21	skouw	skouw	NOUN
ijtc-199	268	22	,	,	PUNCT
ijtc-199	268	23	yambe	yambe	INTJ
ijtc-199	268	24	,	,	PUNCT
ijtc-199	268	25	skouw	skouw	PROPN
ijtc-199	268	26	sae	sae	PROPN
ijtc-199	268	27	,	,	PUNCT
ijtc-199	268	28	and	and	CCONJ
ijtc-199	268	29	mosso	mosso	PROPN
ijtc-199	268	30	areas	area	NOUN
ijtc-199	268	31	,	,	PUNCT
ijtc-199	268	32	muara	muara	PROPN
ijtc-199	268	33	tami	tami	PROPN
ijtc-199	268	34	district	district	PROPN
ijtc-199	268	35	,	,	PUNCT
ijtc-199	268	36	jayapura	jayapura	NOUN
ijtc-199	268	37	city	city	PROPN
ijtc-199	268	38	.	.	PUNCT
ijtc-199	269	1	these	these	DET
ijtc-199	269	2	four	four	NUM
ijtc-199	269	3	areas	area	NOUN
ijtc-199	269	4	are	be	AUX
ijtc-199	269	5	the	the	DET
ijtc-199	269	6	border	border	NOUN
ijtc-199	269	7	areas	area	NOUN
ijtc-199	269	8	of	of	ADP
ijtc-199	269	9	the	the	DET
ijtc-199	269	10	republic	republic	NOUN
ijtc-199	269	11	of	of	ADP
ijtc-199	269	12	indonesia	indonesia	PROPN
ijtc-199	269	13	and	and	CCONJ
ijtc-199	269	14	papua	papua	PROPN
ijtc-199	269	15	new	new	ADJ
ijtc-199	269	16	guinea	guinea	NOUN
ijtc-199	269	17	.	.	PUNCT
ijtc-199	270	1	we	we	PRON
ijtc-199	270	2	would	would	AUX
ijtc-199	270	3	like	like	VERB
ijtc-199	270	4	to	to	PART
ijtc-199	270	5	thank	thank	VERB
ijtc-199	270	6	our	our	PRON
ijtc-199	270	7	colleagues	colleague	NOUN
ijtc-199	270	8	in	in	ADP
ijtc-199	270	9	the	the	DET
ijtc-199	270	10	skouw	skouw	NOUN
ijtc-199	270	11	mabo	mabo	NOUN
ijtc-199	270	12	,	,	PUNCT
ijtc-199	270	13	skouw	skouw	NOUN
ijtc-199	270	14	,	,	PUNCT
ijtc-199	270	15	yambe	yambe	INTJ
ijtc-199	270	16	,	,	PUNCT
ijtc-199	270	17	skouw	skouw	PROPN
ijtc-199	270	18	sae	sae	PROPN
ijtc-199	270	19	,	,	PUNCT
ijtc-199	270	20	and	and	CCONJ
ijtc-199	270	21	mosso	mosso	PROPN
ijtc-199	270	22	areas	area	NOUN
ijtc-199	270	23	,	,	PUNCT
ijtc-199	270	24	muara	muara	PROPN
ijtc-199	270	25	tami	tami	PROPN
ijtc-199	270	26	district	district	PROPN
ijtc-199	270	27	,	,	PUNCT
ijtc-199	270	28	jayapura	jayapura	NOUN
ijtc-199	270	29	city	city	NOUN
ijtc-199	270	30	,	,	PUNCT
ijtc-199	270	31	border	border	NOUN
ijtc-199	270	32	areas	area	NOUN
ijtc-199	270	33	of	of	ADP
ijtc-199	270	34	the	the	DET
ijtc-199	270	35	republic	republic	NOUN
ijtc-199	270	36	of	of	ADP
ijtc-199	270	37	indonesia	indonesia	PROPN
ijtc-199	270	38	and	and	CCONJ
ijtc-199	270	39	papua	papua	PROPN
ijtc-199	270	40	new	new	ADJ
ijtc-199	270	41	guinea	guinea	NOUN
ijtc-199	270	42	who	who	PRON
ijtc-199	270	43	were	be	AUX
ijtc-199	270	44	very	very	ADV
ijtc-199	270	45	helpful	helpful	ADJ
ijtc-199	270	46	in	in	ADP
ijtc-199	270	47	filling	fill	VERB
ijtc-199	270	48	out	out	ADP
ijtc-199	270	49	this	this	DET
ijtc-199	270	50	research	research	NOUN
ijtc-199	270	51	questionnaire	questionnaire	NOUN
ijtc-199	270	52	,	,	PUNCT
ijtc-199	270	53	the	the	DET
ijtc-199	270	54	conclusion	conclusion	NOUN
ijtc-199	270	55	of	of	ADP
ijtc-199	270	56	this	this	DET
ijtc-199	270	57	paper	paper	NOUN
ijtc-199	270	58	finally	finally	ADV
ijtc-199	270	59	,	,	PUNCT
ijtc-199	270	60	the	the	DET
ijtc-199	270	61	author	author	NOUN
ijtc-199	270	62	would	would	AUX
ijtc-199	270	63	like	like	VERB
ijtc-199	270	64	to	to	PART
ijtc-199	270	65	thank	thank	VERB
ijtc-199	270	66	profusely	profusely	ADV
ijtc-199	270	67	.	.	PUNCT
ijtc-199	271	1	references	reference	NOUN
ijtc-199	271	2	ahmed	ahmed	PROPN
ijtc-199	271	3	,	,	PUNCT
ijtc-199	271	4	a.	a.	PROPN
ijtc-199	271	5	,	,	PUNCT
ijtc-199	271	6	schneible	schneible	NOUN
ijtc-199	271	7	jr	jr	PROPN
ijtc-199	271	8	.	.	PROPN
ijtc-199	271	9	,	,	PUNCT
ijtc-199	271	10	r.	r.	PROPN
ijtc-199	271	11	,	,	PUNCT
ijtc-199	271	12	(	(	PUNCT
ijtc-199	271	13	2007	2007	NUM
ijtc-199	271	14	)	)	PUNCT
ijtc-199	271	15	.	.	PUNCT
ijtc-199	272	1	the	the	DET
ijtc-199	272	2	impact	impact	NOUN
ijtc-199	272	3	of	of	ADP
ijtc-199	272	4	regulation	regulation	NOUN
ijtc-199	272	5	fair	fair	ADJ
ijtc-199	272	6	disclosure	disclosure	NOUN
ijtc-199	272	7	on	on	ADP
ijtc-199	272	8	investors	investor	NOUN
ijtc-199	272	9	’	'	PUNCT
ijtc-199	272	10	prior	prior	ADJ
ijtc-199	272	11	information	information	NOUN
ijtc-199	272	12	quality	quality	NOUN
ijtc-199	272	13	–	–	PUNCT
ijtc-199	272	14	evidence	evidence	NOUN
ijtc-199	272	15	from	from	ADP
ijtc-199	272	16	analysis	analysis	NOUN
ijtc-199	272	17	of	of	ADP
ijtc-199	272	18	changes	change	NOUN
ijtc-199	272	19	in	in	ADP
ijtc-199	272	20	trading	trading	NOUN
ijtc-199	272	21	volume	volume	NOUN
ijtc-199	272	22	and	and	CCONJ
ijtc-199	272	23	stock	stock	NOUN
ijtc-199	272	24	price	price	NOUN
ijtc-199	272	25	reactions	reaction	NOUN
ijtc-199	272	26	to	to	ADP
ijtc-199	272	27	earnings	earning	NOUN
ijtc-199	272	28	announcements	announcement	NOUN
ijtc-199	272	29	.	.	PUNCT
ijtc-199	273	1	journal	journal	NOUN
ijtc-199	273	2	of	of	ADP
ijtc-199	273	3	corporate	corporate	ADJ
ijtc-199	273	4	finance	finance	NOUN
ijtc-199	273	5	13	13	NUM
ijtc-199	273	6	(	(	PUNCT
ijtc-199	273	7	june),282–299	june),282–299	NOUN
ijtc-199	273	8	.	.	PUNCT
ijtc-199	273	9	atiase	atiase	PROPN
ijtc-199	273	10	,	,	PUNCT
ijtc-199	273	11	r.	r.	PROPN
ijtc-199	273	12	,	,	PUNCT
ijtc-199	273	13	(	(	PUNCT
ijtc-199	273	14	1985	1985	NUM
ijtc-199	273	15	)	)	PUNCT
ijtc-199	273	16	.	.	PUNCT
ijtc-199	274	1	predisclosure	predisclosure	NOUN
ijtc-199	274	2	information	information	NOUN
ijtc-199	274	3	,	,	PUNCT
ijtc-199	274	4	firm	firm	ADJ
ijtc-199	274	5	capitalization	capitalization	NOUN
ijtc-199	274	6	,	,	PUNCT
ijtc-199	274	7	and	and	CCONJ
ijtc-199	274	8	security	security	NOUN
ijtc-199	274	9	price	price	NOUN
ijtc-199	274	10	behavior	behavior	NOUN
ijtc-199	274	11	around	around	ADP
ijtc-199	274	12	the	the	DET
ijtc-199	274	13	earnings	earning	NOUN
ijtc-199	274	14	announcement	announcement	NOUN
ijtc-199	274	15	.	.	PUNCT
ijtc-199	275	1	journal	journal	NOUN
ijtc-199	275	2	of	of	ADP
ijtc-199	275	3	accounting	accounting	NOUN
ijtc-199	275	4	research	research	NOUN
ijtc-199	275	5	23	23	NUM
ijtc-199	275	6	(	(	PUNCT
ijtc-199	275	7	1	1	NUM
ijtc-199	275	8	)	)	PUNCT
ijtc-199	275	9	,	,	PUNCT
ijtc-199	275	10	21–36	21–36	NUM
ijtc-199	275	11	.	.	PUNCT
ijtc-199	276	1	altman	altman	PROPN
ijtc-199	276	2	,	,	PUNCT
ijtc-199	276	3	e.	e.	PROPN
ijtc-199	276	4	,	,	PUNCT
ijtc-199	276	5	(	(	PUNCT
ijtc-199	276	6	1968	1968	NUM
ijtc-199	276	7	)	)	PUNCT
ijtc-199	276	8	.	.	PUNCT
ijtc-199	277	1	financial	financial	ADJ
ijtc-199	277	2	ratios	ratio	NOUN
ijtc-199	277	3	,	,	PUNCT
ijtc-199	277	4	discriminant	discriminant	ADJ
ijtc-199	277	5	analysis	analysis	NOUN
ijtc-199	277	6	,	,	PUNCT
ijtc-199	277	7	and	and	CCONJ
ijtc-199	277	8	the	the	DET
ijtc-199	277	9	prediction	prediction	NOUN
ijtc-199	277	10	of	of	ADP
ijtc-199	277	11	corporate	corporate	ADJ
ijtc-199	277	12	bankruptcy	bankruptcy	NOUN
ijtc-199	277	13	.	.	PUNCT
ijtc-199	278	1	journal	journal	PROPN
ijtc-199	278	2	of	of	ADP
ijtc-199	278	3	finance	finance	NOUN
ijtc-199	278	4	23	23	NUM
ijtc-199	278	5	,	,	PUNCT
ijtc-199	278	6	589–609	589–609	NUM
ijtc-199	278	7	.	.	PUNCT
ijtc-199	279	1	ashbaugh	ashbaugh	NOUN
ijtc-199	279	2	-	-	PUNCT
ijtc-199	279	3	skaife	skaife	NOUN
ijtc-199	279	4	,	,	PUNCT
ijtc-199	279	5	h.	h.	PROPN
ijtc-199	279	6	,	,	PUNCT
ijtc-199	279	7	collins	collins	PROPN
ijtc-199	279	8	,	,	PUNCT
ijtc-199	279	9	d.	d.	PROPN
ijtc-199	279	10	,	,	PUNCT
ijtc-199	279	11	kinney	kinney	PROPN
ijtc-199	279	12	,	,	PUNCT
ijtc-199	279	13	w.	w.	PROPN
ijtc-199	279	14	,	,	PUNCT
ijtc-199	279	15	(	(	PUNCT
ijtc-199	279	16	2007	2007	NUM
ijtc-199	279	17	)	)	PUNCT
ijtc-199	279	18	.	.	PUNCT
ijtc-199	280	1	the	the	DET
ijtc-199	280	2	discovery	discovery	NOUN
ijtc-199	280	3	and	and	CCONJ
ijtc-199	280	4	reporting	reporting	NOUN
ijtc-199	280	5	of	of	ADP
ijtc-199	280	6	internal	internal	ADJ
ijtc-199	280	7	control	control	NOUN
ijtc-199	280	8	deficiencies	deficiency	NOUN
ijtc-199	280	9	prior	prior	ADV
ijtc-199	280	10	to	to	ADP
ijtc-199	280	11	sox	sox	NOUN
ijtc-199	280	12	-	-	PUNCT
ijtc-199	280	13	mandated	mandate	VERB
ijtc-199	280	14	audits	audits	NOUN
ijtc-199	280	15	.	.	PUNCT
ijtc-199	281	1	journal	journal	NOUN
ijtc-199	281	2	of	of	ADP
ijtc-199	281	3	accounting	accounting	NOUN
ijtc-199	281	4	and	and	CCONJ
ijtc-199	281	5	economics	economic	NOUN
ijtc-199	281	6	44	44	NUM
ijtc-199	281	7	(	(	PUNCT
ijtc-199	281	8	1/2	1/2	NUM
ijtc-199	281	9	)	)	PUNCT
ijtc-199	281	10	,	,	PUNCT
ijtc-199	281	11	166–192	166–192	NUM
ijtc-199	281	12	.	.	PUNCT
ijtc-199	282	1	the	the	DET
ijtc-199	282	2	influence	influence	NOUN
ijtc-199	282	3	of	of	ADP
ijtc-199	282	4	internal	internal	ADJ
ijtc-199	282	5	control	control	NOUN
ijtc-199	282	6	system	system	NOUN
ijtc-199	282	7	,	,	PUNCT
ijtc-199	282	8	cash	cash	NOUN
ijtc-199	282	9	sales	sale	NOUN
ijtc-199	282	10	on	on	ADP
ijtc-199	282	11	regional	regional	ADJ
ijtc-199	282	12	asset	asset	NOUN
ijtc-199	282	13	management	management	NOUN
ijtc-199	282	14	receipts	receipt	NOUN
ijtc-199	282	15	safkaur	safkaur	VERB
ijtc-199	282	16	57	57	NUM
ijtc-199	283	1	|	|	CCONJ
ijtc-199	283	2	ilomata	ilomata	NOUN
ijtc-199	283	3	international	international	ADJ
ijtc-199	283	4	journal	journal	NOUN
ijtc-199	283	5	of	of	ADP
ijtc-199	283	6	tax	tax	PROPN
ijtc-199	283	7	&	&	CCONJ
ijtc-199	283	8	accounting	accounting	PROPN
ijtc-199	283	9	volume	volume	NOUN
ijtc-199	283	10	2	2	NUM
ijtc-199	283	11	issue	issue	NOUN
ijtc-199	283	12	1	1	NUM
ijtc-199	283	13	,	,	PUNCT
ijtc-199	283	14	january	january	NOUN
ijtc-199	283	15	2021	2021	NUM
ijtc-199	283	16	ashbaugh	ashbaugh	NOUN
ijtc-199	283	17	-	-	PUNCT
ijtc-199	283	18	skaife	skaife	NOUN
ijtc-199	283	19	,	,	PUNCT
ijtc-199	283	20	h.	h.	PROPN
ijtc-199	283	21	,	,	PUNCT
ijtc-199	283	22	collins	collins	PROPN
ijtc-199	283	23	,	,	PUNCT
ijtc-199	283	24	d.	d.	PROPN
ijtc-199	283	25	,	,	PUNCT
ijtc-199	283	26	kinney	kinney	PROPN
ijtc-199	283	27	,	,	PUNCT
ijtc-199	283	28	w.	w.	PROPN
ijtc-199	283	29	,	,	PUNCT
ijtc-199	283	30	lafond	lafond	PROPN
ijtc-199	283	31	,	,	PUNCT
ijtc-199	283	32	r.	r.	PROPN
ijtc-199	283	33	,	,	PUNCT
ijtc-199	283	34	(	(	PUNCT
ijtc-199	283	35	2008	2008	NUM
ijtc-199	283	36	)	)	PUNCT
ijtc-199	283	37	.	.	PUNCT
ijtc-199	284	1	the	the	DET
ijtc-199	284	2	effect	effect	NOUN
ijtc-199	284	3	of	of	ADP
ijtc-199	284	4	sox	sox	PROPN
ijtc-199	284	5	internal	internal	ADJ
ijtc-199	284	6	control	control	NOUN
ijtc-199	284	7	deficiencies	deficiency	NOUN
ijtc-199	284	8	and	and	CCONJ
ijtc-199	284	9	their	their	PRON
ijtc-199	284	10	remediation	remediation	NOUN
ijtc-199	284	11	on	on	ADP
ijtc-199	284	12	accrual	accrual	ADJ
ijtc-199	284	13	quality	quality	NOUN
ijtc-199	284	14	.	.	PUNCT
ijtc-199	285	1	the	the	DET
ijtc-199	285	2	accounting	accounting	NOUN
ijtc-199	285	3	review	review	NOUN
ijtc-199	285	4	83	83	NUM
ijtc-199	285	5	(	(	PUNCT
ijtc-199	285	6	1	1	NUM
ijtc-199	285	7	)	)	PUNCT
ijtc-199	285	8	,	,	PUNCT
ijtc-199	285	9	217–250	217–250	NUM
ijtc-199	285	10	.	.	PUNCT
ijtc-199	285	11	ashbaugh	ashbaugh	NOUN
ijtc-199	285	12	-	-	PUNCT
ijtc-199	285	13	skaife	skaife	NOUN
ijtc-199	285	14	,	,	PUNCT
ijtc-199	285	15	h.	h.	PROPN
ijtc-199	285	16	,	,	PUNCT
ijtc-199	285	17	collins	collins	PROPN
ijtc-199	285	18	,	,	PUNCT
ijtc-199	285	19	d.	d.	PROPN
ijtc-199	285	20	,	,	PUNCT
ijtc-199	285	21	kinney	kinney	PROPN
ijtc-199	285	22	,	,	PUNCT
ijtc-199	285	23	w.	w.	PROPN
ijtc-199	285	24	,	,	PUNCT
ijtc-199	285	25	lafond	lafond	PROPN
ijtc-199	285	26	,	,	PUNCT
ijtc-199	285	27	r.	r.	PROPN
ijtc-199	285	28	,	,	PUNCT
ijtc-199	285	29	(	(	PUNCT
ijtc-199	285	30	2009	2009	NUM
ijtc-199	285	31	)	)	PUNCT
ijtc-199	285	32	.	.	PUNCT
ijtc-199	286	1	the	the	DET
ijtc-199	286	2	effect	effect	NOUN
ijtc-199	286	3	of	of	ADP
ijtc-199	286	4	sox	sox	PROPN
ijtc-199	286	5	internal	internal	ADJ
ijtc-199	286	6	control	control	NOUN
ijtc-199	286	7	deficiencies	deficiency	NOUN
ijtc-199	286	8	on	on	ADP
ijtc-199	286	9	firm	firm	ADJ
ijtc-199	286	10	risk	risk	NOUN
ijtc-199	286	11	and	and	CCONJ
ijtc-199	286	12	cost	cost	NOUN
ijtc-199	286	13	of	of	ADP
ijtc-199	286	14	equity	equity	NOUN
ijtc-199	286	15	.	.	PUNCT
ijtc-199	287	1	journal	journal	PROPN
ijtc-199	287	2	of	of	ADP
ijtc-199	287	3	accounting	accounting	NOUN
ijtc-199	287	4	research	research	NOUN
ijtc-199	287	5	47	47	NUM
ijtc-199	287	6	(	(	PUNCT
ijtc-199	287	7	1	1	NUM
ijtc-199	287	8	)	)	PUNCT
ijtc-199	287	9	,	,	PUNCT
ijtc-199	288	1	1–43	1–43	PROPN
ijtc-199	288	2	.	.	PUNCT
ijtc-199	288	3	bailey	bailey	PROPN
ijtc-199	288	4	,	,	PUNCT
ijtc-199	288	5	w.	w.	PROPN
ijtc-199	288	6	,	,	PUNCT
ijtc-199	288	7	li	li	PROPN
ijtc-199	288	8	,	,	PUNCT
ijtc-199	288	9	h.	h.	PROPN
ijtc-199	288	10	,	,	PUNCT
ijtc-199	288	11	mao	mao	PROPN
ijtc-199	288	12	,	,	PUNCT
ijtc-199	288	13	c.	c.	PROPN
ijtc-199	288	14	,	,	PUNCT
ijtc-199	288	15	zhong	zhong	PROPN
ijtc-199	288	16	,	,	PUNCT
ijtc-199	288	17	r.	r.	PROPN
ijtc-199	288	18	,	,	PUNCT
ijtc-199	288	19	(	(	PUNCT
ijtc-199	288	20	2003	2003	NUM
ijtc-199	288	21	)	)	PUNCT
ijtc-199	288	22	.	.	PUNCT
ijtc-199	289	1	regulation	regulation	NOUN
ijtc-199	289	2	fair	fair	ADJ
ijtc-199	289	3	disclosure	disclosure	NOUN
ijtc-199	289	4	and	and	CCONJ
ijtc-199	289	5	earnings	earning	NOUN
ijtc-199	289	6	information	information	NOUN
ijtc-199	289	7	:	:	PUNCT
ijtc-199	289	8	market	market	NOUN
ijtc-199	289	9	,	,	PUNCT
ijtc-199	289	10	analyst	analyst	NOUN
ijtc-199	289	11	,	,	PUNCT
ijtc-199	289	12	and	and	CCONJ
ijtc-199	289	13	corporateresponses	corporateresponse	NOUN
ijtc-199	289	14	,	,	PUNCT
ijtc-199	289	15	working	working	NOUN
ijtc-199	289	16	paper	paper	NOUN
ijtc-199	289	17	,	,	PUNCT
ijtc-199	289	18	cornell	cornell	PROPN
ijtc-199	289	19	university.brown	university.brown	PROPN
ijtc-199	289	20	,	,	PUNCT
ijtc-199	289	21	s.	s.	PROPN
ijtc-199	289	22	,	,	PUNCT
ijtc-199	289	23	hillegeist	hillegeist	NOUN
ijtc-199	289	24	,	,	PUNCT
ijtc-199	289	25	s.a	s.a	PROPN
ijtc-199	289	26	.	.	PROPN
ijtc-199	289	27	,	,	PUNCT
ijtc-199	289	28	loh	loh	PROPN
ijtc-199	289	29	,	,	PUNCT
ijtc-199	289	30	k.	k.	PROPN
ijtc-199	289	31	,	,	PUNCT
ijtc-199	289	32	2004	2004	NUM
ijtc-199	289	33	.	.	PUNCT
ijtc-199	290	1	conference	conference	NOUN
ijtc-199	290	2	calls	call	NOUN
ijtc-199	290	3	and	and	CCONJ
ijtc-199	290	4	information	information	NOUN
ijtc-199	290	5	asymmetry	asymmetry	NOUN
ijtc-199	290	6	.	.	PUNCT
ijtc-199	291	1	journal	journal	PROPN
ijtc-199	291	2	of	of	ADP
ijtc-199	291	3	accounting	accounting	NOUN
ijtc-199	291	4	and	and	CCONJ
ijtc-199	291	5	economics	economic	NOUN
ijtc-199	291	6	37	37	NUM
ijtc-199	291	7	(	(	PUNCT
ijtc-199	291	8	3),343–366	3),343–366	PROPN
ijtc-199	291	9	.	.	PUNCT
ijtc-199	291	10	beasley	beasley	PROPN
ijtc-199	291	11	,	,	PUNCT
ijtc-199	291	12	m.s	m.s	PROPN
ijtc-199	291	13	.	.	PROPN
ijtc-199	291	14	,	,	PUNCT
ijtc-199	291	15	(	(	PUNCT
ijtc-199	291	16	1996	1996	NUM
ijtc-199	291	17	)	)	PUNCT
ijtc-199	291	18	.	.	PUNCT
ijtc-199	292	1	an	an	DET
ijtc-199	292	2	empirical	empirical	ADJ
ijtc-199	292	3	analysis	analysis	NOUN
ijtc-199	292	4	of	of	ADP
ijtc-199	292	5	the	the	DET
ijtc-199	292	6	relation	relation	NOUN
ijtc-199	292	7	between	between	ADP
ijtc-199	292	8	the	the	DET
ijtc-199	292	9	board	board	NOUN
ijtc-199	292	10	of	of	ADP
ijtc-199	292	11	director	director	NOUN
ijtc-199	292	12	composition	composition	NOUN
ijtc-199	292	13	and	and	CCONJ
ijtc-199	292	14	financial	financial	ADJ
ijtc-199	292	15	statement	statement	NOUN
ijtc-199	292	16	fraud	fraud	NOUN
ijtc-199	292	17	.	.	PUNCT
ijtc-199	293	1	the	the	DET
ijtc-199	293	2	accounting	accounting	NOUN
ijtc-199	293	3	review	review	NOUN
ijtc-199	293	4	71	71	NUM
ijtc-199	293	5	(	(	PUNCT
ijtc-199	293	6	4	4	NUM
ijtc-199	293	7	)	)	PUNCT
ijtc-199	293	8	,	,	PUNCT
ijtc-199	293	9	443–466	443–466	NUM
ijtc-199	293	10	.	.	PUNCT
ijtc-199	294	1	beneish	beneish	PROPN
ijtc-199	294	2	,	,	PUNCT
ijtc-199	294	3	m.d	m.d	PROPN
ijtc-199	294	4	.	.	PROPN
ijtc-199	294	5	,	,	PUNCT
ijtc-199	294	6	billings	billing	NOUN
ijtc-199	294	7	,	,	PUNCT
ijtc-199	294	8	m.	m.	NOUN
ijtc-199	294	9	,	,	PUNCT
ijtc-199	294	10	hodder	hodder	PROPN
ijtc-199	294	11	,	,	PUNCT
ijtc-199	294	12	l.	l.	PROPN
ijtc-199	294	13	,	,	PUNCT
ijtc-199	294	14	(	(	PUNCT
ijtc-199	294	15	2008	2008	NUM
ijtc-199	294	16	)	)	PUNCT
ijtc-199	294	17	.	.	PUNCT
ijtc-199	295	1	internal	internal	ADJ
ijtc-199	295	2	control	control	NOUN
ijtc-199	295	3	weaknesses	weakness	NOUN
ijtc-199	295	4	and	and	CCONJ
ijtc-199	295	5	information	information	NOUN
ijtc-199	295	6	uncertainty	uncertainty	NOUN
ijtc-199	295	7	.	.	PUNCT
ijtc-199	296	1	the	the	DET
ijtc-199	296	2	accounting	accounting	NOUN
ijtc-199	296	3	review	review	NOUN
ijtc-199	296	4	83	83	NUM
ijtc-199	296	5	(	(	PUNCT
ijtc-199	296	6	3),665–703	3),665–703	NUM
ijtc-199	296	7	.	.	PUNCT
ijtc-199	297	1	callen	callen	PROPN
ijtc-199	297	2	,	,	PUNCT
ijtc-199	297	3	j.l	j.l	PROPN
ijtc-199	297	4	.	.	PROPN
ijtc-199	297	5	,	,	PUNCT
ijtc-199	297	6	levant	levant	PROPN
ijtc-199	297	7	,	,	PUNCT
ijtc-199	297	8	j.	j.	PROPN
ijtc-199	297	9	,	,	PUNCT
ijtc-199	297	10	segal	segal	PROPN
ijtc-199	297	11	,	,	PUNCT
ijtc-199	297	12	d.	d.	PROPN
ijtc-199	297	13	,	,	PUNCT
ijtc-199	297	14	(	(	PUNCT
ijtc-199	297	15	2006	2006	NUM
ijtc-199	297	16	)	)	PUNCT
ijtc-199	297	17	.	.	PUNCT
ijtc-199	298	1	the	the	DET
ijtc-199	298	2	information	information	NOUN
ijtc-199	298	3	content	content	NOUN
ijtc-199	298	4	of	of	ADP
ijtc-199	298	5	sec	sec	PROPN
ijtc-199	298	6	filings	filing	NOUN
ijtc-199	298	7	and	and	CCONJ
ijtc-199	298	8	information	information	NOUN
ijtc-199	298	9	environment	environment	NOUN
ijtc-199	298	10	:	:	PUNCT
ijtc-199	298	11	a	a	DET
ijtc-199	298	12	variance	variance	NOUN
ijtc-199	298	13	decomposition	decomposition	NOUN
ijtc-199	298	14	analysis	analysis	NOUN
ijtc-199	298	15	.	.	PUNCT
ijtc-199	299	1	the	the	DET
ijtc-199	299	2	accounting	accounting	NOUN
ijtc-199	299	3	review	review	NOUN
ijtc-199	299	4	81	81	NUM
ijtc-199	299	5	(	(	PUNCT
ijtc-199	299	6	5	5	NUM
ijtc-199	299	7	)	)	PUNCT
ijtc-199	299	8	,	,	PUNCT
ijtc-199	299	9	1017	1017	NUM
ijtc-199	299	10	–	–	PUNCT
ijtc-199	299	11	1043	1043	NUM
ijtc-199	299	12	.	.	PUNCT
ijtc-199	300	1	cheon	cheon	PROPN
ijtc-199	300	2	,	,	PUNCT
ijtc-199	300	3	y.s	y.s	PROPN
ijtc-199	300	4	.	.	PROPN
ijtc-199	300	5	,	,	PUNCT
ijtc-199	300	6	sohn	sohn	PROPN
ijtc-199	300	7	,	,	PUNCT
ijtc-199	300	8	j.	j.	PROPN
ijtc-199	300	9	,	,	PUNCT
ijtc-199	300	10	(	(	PUNCT
ijtc-199	300	11	2005	2005	NUM
ijtc-199	300	12	)	)	PUNCT
ijtc-199	300	13	.	.	PUNCT
ijtc-199	301	1	firm	firm	ADJ
ijtc-199	301	2	characteristics	characteristic	NOUN
ijtc-199	301	3	and	and	CCONJ
ijtc-199	301	4	the	the	DET
ijtc-199	301	5	market	market	NOUN
ijtc-199	301	6	monitoring	monitoring	NOUN
ijtc-199	301	7	of	of	ADP
ijtc-199	301	8	optimistic	optimistic	ADJ
ijtc-199	301	9	preliminary	preliminary	ADJ
ijtc-199	301	10	earnings	earning	NOUN
ijtc-199	301	11	announcements	announcement	NOUN
ijtc-199	301	12	.	.	PUNCT
ijtc-199	302	1	the	the	DET
ijtc-199	302	2	korean	korean	ADJ
ijtc-199	302	3	accounting	accounting	PROPN
ijtc-199	302	4	review	review	NOUN
ijtc-199	302	5	30	30	NUM
ijtc-199	302	6	,	,	PUNCT
ijtc-199	302	7	79–105	79–105	PROPN
ijtc-199	302	8	.	.	PUNCT
ijtc-199	302	9	choen	choen	PROPN
ijtc-199	302	10	,	,	PUNCT
ijtc-199	302	11	y.	y.	NOUN
ijtc-199	302	12	,	,	PUNCT
ijtc-199	302	13	rho	rho	PROPN
ijtc-199	302	14	,	,	PUNCT
ijtc-199	302	15	j.	j.	PROPN
ijtc-199	302	16	,	,	PUNCT
ijtc-199	302	17	bae	bae	PROPN
ijtc-199	302	18	,	,	PUNCT
ijtc-199	302	19	g.	g.	PROPN
ijtc-199	302	20	,	,	PUNCT
ijtc-199	302	21	(	(	PUNCT
ijtc-199	302	22	2004	2004	NUM
ijtc-199	302	23	)	)	PUNCT
ijtc-199	302	24	.	.	PUNCT
ijtc-199	303	1	the	the	DET
ijtc-199	303	2	effect	effect	NOUN
ijtc-199	303	3	of	of	ADP
ijtc-199	303	4	the	the	DET
ijtc-199	303	5	dart	dart	NOUN
ijtc-199	303	6	system	system	NOUN
ijtc-199	303	7	on	on	ADP
ijtc-199	303	8	the	the	DET
ijtc-199	303	9	timing	timing	NOUN
ijtc-199	303	10	that	that	SCONJ
ijtc-199	303	11	earnings	earning	NOUN
ijtc-199	303	12	information	information	NOUN
ijtc-199	303	13	is	be	AUX
ijtc-199	303	14	impounded	impound	VERB
ijtc-199	303	15	in	in	ADP
ijtc-199	303	16	stock	stock	NOUN
ijtc-199	303	17	prices.korean	prices.korean	ADJ
ijtc-199	303	18	accounting	accounting	NOUN
ijtc-199	303	19	journal	journal	NOUN
ijtc-199	303	20	13	13	NUM
ijtc-199	303	21	,	,	PUNCT
ijtc-199	303	22	77–100	77–100	PROPN
ijtc-199	303	23	chang	chang	PROPN
ijtc-199	303	24	,	,	PUNCT
ijtc-199	303	25	s.j	s.j	PROPN
ijtc-199	303	26	.	.	PROPN
ijtc-199	303	27	,	,	PUNCT
ijtc-199	303	28	hong	hong	PROPN
ijtc-199	303	29	,	,	PUNCT
ijtc-199	303	30	j.	j.	PROPN
ijtc-199	303	31	,	,	PUNCT
ijtc-199	303	32	(	(	PUNCT
ijtc-199	303	33	2000	2000	NUM
ijtc-199	303	34	)	)	PUNCT
ijtc-199	303	35	.	.	PUNCT
ijtc-199	304	1	economic	economic	ADJ
ijtc-199	304	2	performance	performance	NOUN
ijtc-199	304	3	of	of	ADP
ijtc-199	304	4	group	group	NOUN
ijtc-199	304	5	-	-	PUNCT
ijtc-199	304	6	affiliated	affiliate	VERB
ijtc-199	304	7	companies	company	NOUN
ijtc-199	304	8	in	in	ADP
ijtc-199	304	9	korea	korea	PROPN
ijtc-199	304	10	:	:	PUNCT
ijtc-199	304	11	intergroup	intergroup	NOUN
ijtc-199	304	12	-	-	PUNCT
ijtc-199	304	13	resource	resource	NOUN
ijtc-199	304	14	sharing	sharing	NOUN
ijtc-199	304	15	and	and	CCONJ
ijtc-199	304	16	internal	internal	ADJ
ijtc-199	304	17	business	business	NOUN
ijtc-199	304	18	transactions	transaction	NOUN
ijtc-199	304	19	.	.	PUNCT
ijtc-199	305	1	academy	academy	PROPN
ijtc-199	305	2	of	of	ADP
ijtc-199	305	3	management	management	PROPN
ijtc-199	305	4	journal	journal	PROPN
ijtc-199	305	5	43	43	NUM
ijtc-199	305	6	(	(	PUNCT
ijtc-199	305	7	3	3	NUM
ijtc-199	305	8	)	)	PUNCT
ijtc-199	305	9	,	,	PUNCT
ijtc-199	305	10	429–448	429–448	NUM
ijtc-199	305	11	.	.	PUNCT
ijtc-199	306	1	choi	choi	NOUN
ijtc-199	306	2	,	,	PUNCT
ijtc-199	306	3	j.-h	j.-h	PROPN
ijtc-199	306	4	.	.	PUNCT
ijtc-199	306	5	,	,	PUNCT
ijtc-199	306	6	choi	choi	PROPN
ijtc-199	306	7	,	,	PUNCT
ijtc-199	306	8	s.	s.	PROPN
ijtc-199	306	9	,	,	PUNCT
ijtc-199	306	10	hogan	hogan	PROPN
ijtc-199	306	11	,	,	PUNCT
ijtc-199	306	12	c.	c.	PROPN
ijtc-199	306	13	,	,	PUNCT
ijtc-199	306	14	lee	lee	PROPN
ijtc-199	306	15	,	,	PUNCT
ijtc-199	306	16	j.	j.	PROPN
ijtc-199	306	17	,	,	PUNCT
ijtc-199	306	18	(	(	PUNCT
ijtc-199	306	19	2013	2013	NUM
ijtc-199	306	20	)	)	PUNCT
ijtc-199	306	21	.	.	PUNCT
ijtc-199	307	1	the	the	DET
ijtc-199	307	2	effect	effect	NOUN
ijtc-199	307	3	of	of	ADP
ijtc-199	307	4	human	human	ADJ
ijtc-199	307	5	resource	resource	NOUN
ijtc-199	307	6	investment	investment	NOUN
ijtc-199	307	7	in	in	ADP
ijtc-199	307	8	internal	internal	ADJ
ijtc-199	307	9	control	control	NOUN
ijtc-199	307	10	on	on	ADP
ijtc-199	307	11	the	the	DET
ijtc-199	307	12	existence	existence	NOUN
ijtc-199	307	13	of	of	ADP
ijtc-199	307	14	internal	internal	ADJ
ijtc-199	307	15	control	control	NOUN
ijtc-199	307	16	weaknesses	weakness	NOUN
ijtc-199	307	17	.	.	PUNCT
ijtc-199	308	1	auditing	auditing	NOUN
ijtc-199	308	2	:	:	PUNCT
ijtc-199	308	3	a	a	DET
ijtc-199	308	4	journal	journal	NOUN
ijtc-199	308	5	of	of	ADP
ijtc-199	308	6	practice	practice	NOUN
ijtc-199	308	7	and	and	CCONJ
ijtc-199	308	8	theory	theory	NOUN
ijtc-199	308	9	31	31	NUM
ijtc-199	308	10	(	(	PUNCT
ijtc-199	308	11	4	4	NUM
ijtc-199	308	12	)	)	PUNCT
ijtc-199	308	13	,	,	PUNCT
ijtc-199	308	14	forthcoming.choi	forthcoming.choi	PROPN
ijtc-199	308	15	,	,	PUNCT
ijtc-199	308	16	j.-h	j.-h	NOUN
ijtc-199	308	17	.	.	PUNCT
ijtc-199	308	18	,	,	PUNCT
ijtc-199	308	19	kim	kim	PROPN
ijtc-199	308	20	,	,	PUNCT
ijtc-199	308	21	j.-b	j.-b	PROPN
ijtc-199	308	22	.	.	PROPN
ijtc-199	308	23	,	,	PUNCT
ijtc-199	308	24	liu	liu	PROPN
ijtc-199	308	25	,	,	PUNCT
ijtc-199	308	26	x.	x.	PROPN
ijtc-199	308	27	,	,	PUNCT
ijtc-199	308	28	simunic	simunic	ADJ
ijtc-199	308	29	,	,	PUNCT
ijtc-199	308	30	d.a	d.a	PROPN
ijtc-199	308	31	.	.	PROPN
ijtc-199	308	32	,	,	PUNCT
ijtc-199	308	33	2008	2008	NUM
ijtc-199	308	34	.	.	PUNCT
ijtc-199	309	1	audit	audit	NOUN
ijtc-199	309	2	pricing	pricing	NOUN
ijtc-199	309	3	,	,	PUNCT
ijtc-199	309	4	legal	legal	ADJ
ijtc-199	309	5	liability	liability	NOUN
ijtc-199	309	6	regimes	regime	NOUN
ijtc-199	309	7	,	,	PUNCT
ijtc-199	309	8	and	and	CCONJ
ijtc-199	309	9	big	big	ADJ
ijtc-199	309	10	4	4	NUM
ijtc-199	309	11	premiums	premium	NOUN
ijtc-199	309	12	:	:	PUNCT
ijtc-199	309	13	theory	theory	NOUN
ijtc-199	309	14	and	and	CCONJ
ijtc-199	309	15	cross	cross	ADJ
ijtc-199	309	16	-	-	ADJ
ijtc-199	309	17	country	country	ADJ
ijtc-199	309	18	evidence	evidence	NOUN
ijtc-199	309	19	.	.	PUNCT
ijtc-199	310	1	contemporary	contemporary	ADJ
ijtc-199	310	2	accounting	accounting	NOUN
ijtc-199	310	3	research	research	NOUN
ijtc-199	310	4	25	25	NUM
ijtc-199	310	5	(	(	PUNCT
ijtc-199	310	6	1	1	NUM
ijtc-199	310	7	)	)	PUNCT
ijtc-199	310	8	,	,	PUNCT
ijtc-199	310	9	1–49	1–49	PROPN
ijtc-199	310	10	.	.	PUNCT
ijtc-199	311	1	choi	choi	NOUN
ijtc-199	311	2	,	,	PUNCT
ijtc-199	311	3	j.-h	j.-h	PROPN
ijtc-199	311	4	.	.	PROPN
ijtc-199	311	5	,	,	PUNCT
ijtc-199	311	6	wong	wong	PROPN
ijtc-199	311	7	,	,	PUNCT
ijtc-199	311	8	t.j	t.j	PROPN
ijtc-199	311	9	.	.	PROPN
ijtc-199	311	10	,	,	PUNCT
ijtc-199	311	11	(	(	PUNCT
ijtc-199	311	12	2007	2007	NUM
ijtc-199	311	13	)	)	PUNCT
ijtc-199	311	14	.	.	PUNCT
ijtc-199	312	1	auditors	auditor	NOUN
ijtc-199	312	2	’	’	PART
ijtc-199	312	3	governance	governance	NOUN
ijtc-199	312	4	functions	function	NOUN
ijtc-199	312	5	and	and	CCONJ
ijtc-199	312	6	legal	legal	ADJ
ijtc-199	312	7	environments	environment	NOUN
ijtc-199	312	8	:	:	PUNCT
ijtc-199	312	9	an	an	DET
ijtc-199	312	10	international	international	ADJ
ijtc-199	312	11	investigation	investigation	NOUN
ijtc-199	312	12	.	.	PUNCT
ijtc-199	313	1	contemporaryaccounting	contemporaryaccounte	VERB
ijtc-199	313	2	research	research	NOUN
ijtc-199	313	3	24	24	NUM
ijtc-199	313	4	(	(	PUNCT
ijtc-199	313	5	1	1	NUM
ijtc-199	313	6	)	)	PUNCT
ijtc-199	313	7	,	,	PUNCT
ijtc-199	313	8	13–46	13–46	NUM
ijtc-199	313	9	.	.	PUNCT
ijtc-199	313	10	committee	committee	NOUN
ijtc-199	313	11	of	of	ADP
ijtc-199	313	12	sponsoring	sponsor	VERB
ijtc-199	313	13	organizations	organization	NOUN
ijtc-199	313	14	of	of	ADP
ijtc-199	313	15	the	the	DET
ijtc-199	313	16	treadway	treadway	PROPN
ijtc-199	313	17	commission	commission	PROPN
ijtc-199	313	18	(	(	PUNCT
ijtc-199	313	19	coso	coso	NOUN
ijtc-199	313	20	)	)	PUNCT
ijtc-199	313	21	,	,	PUNCT
ijtc-199	313	22	(	(	PUNCT
ijtc-199	313	23	1992	1992	NUM
ijtc-199	313	24	)	)	PUNCT
ijtc-199	313	25	.	.	PUNCT
ijtc-199	314	1	internal	internal	PROPN
ijtc-199	314	2	control2	control2	PROPN
ijtc-199	314	3	.	.	PUNCT
ijtc-199	315	1	internal	internal	PROPN
ijtc-199	315	2	control	control	PROPN
ijtc-199	315	3	contu.s.doyle	contu.s.doyle	PROPN
ijtc-199	315	4	,	,	PUNCT
ijtc-199	315	5	j.	j.	PROPN
ijtc-199	315	6	,	,	PUNCT
ijtc-199	315	7	ge	ge	PROPN
ijtc-199	315	8	,	,	PUNCT
ijtc-199	315	9	w.	w.	PROPN
ijtc-199	315	10	,	,	PUNCT
ijtc-199	315	11	mcvay	mcvay	PROPN
ijtc-199	315	12	,	,	PUNCT
ijtc-199	315	13	s.	s.	PROPN
ijtc-199	315	14	,	,	PUNCT
ijtc-199	315	15	2007a	2007a	NUM
ijtc-199	315	16	.	.	PUNCT
ijtc-199	316	1	determinants	determinant	NOUN
ijtc-199	316	2	of	of	ADP
ijtc-199	316	3	weaknesses	weakness	NOUN
ijtc-199	316	4	in	in	ADP
ijtc-199	316	5	internal	internal	ADJ
ijtc-199	316	6	control	control	NOUN
ijtc-199	316	7	over	over	ADP
ijtc-199	316	8	financial	financial	ADJ
ijtc-199	316	9	reporting	reporting	NOUN
ijtc-199	316	10	.	.	PUNCT
ijtc-199	317	1	journal	journal	NOUN
ijtc-199	317	2	of	of	ADP
ijtc-199	317	3	accounting	accounting	NOUN
ijtc-199	317	4	and	and	CCONJ
ijtc-199	317	5	economics	economic	NOUN
ijtc-199	317	6	44	44	NUM
ijtc-199	317	7	(	(	PUNCT
ijtc-199	317	8	1/2	1/2	NUM
ijtc-199	317	9	)	)	PUNCT
ijtc-199	317	10	,	,	PUNCT
ijtc-199	317	11	193–223	193–223	NUM
ijtc-199	317	12	.	.	PUNCT
ijtc-199	318	1	doyle	doyle	PROPN
ijtc-199	318	2	,	,	PUNCT
ijtc-199	318	3	j.	j.	PROPN
ijtc-199	318	4	,	,	PUNCT
ijtc-199	318	5	ge	ge	PROPN
ijtc-199	318	6	,	,	PUNCT
ijtc-199	318	7	w.	w.	PROPN
ijtc-199	318	8	,	,	PUNCT
ijtc-199	318	9	mcvay	mcvay	PROPN
ijtc-199	318	10	,	,	PUNCT
ijtc-199	318	11	s.	s.	PROPN
ijtc-199	318	12	,	,	PUNCT
ijtc-199	318	13	(	(	PUNCT
ijtc-199	318	14	2007b	2007b	NUM
ijtc-199	318	15	)	)	PUNCT
ijtc-199	318	16	.	.	PUNCT
ijtc-199	319	1	accruals	accrual	NOUN
ijtc-199	319	2	quality	quality	NOUN
ijtc-199	319	3	and	and	CCONJ
ijtc-199	319	4	internal	internal	ADJ
ijtc-199	319	5	control	control	NOUN
ijtc-199	319	6	over	over	ADP
ijtc-199	319	7	financial	financial	ADJ
ijtc-199	319	8	reporting	reporting	NOUN
ijtc-199	319	9	.	.	PUNCT
ijtc-199	320	1	the	the	DET
ijtc-199	320	2	accounting	accounting	NOUN
ijtc-199	320	3	review	review	NOUN
ijtc-199	320	4	82	82	NUM
ijtc-199	320	5	(	(	PUNCT
ijtc-199	320	6	5	5	NUM
ijtc-199	320	7	)	)	PUNCT
ijtc-199	320	8	,	,	PUNCT
ijtc-199	320	9	1141–1170	1141–1170	NUM
ijtc-199	320	10	.	.	PUNCT
ijtc-199	321	1	eleswarapu	eleswarapu	PROPN
ijtc-199	321	2	,	,	PUNCT
ijtc-199	321	3	v.	v.	PROPN
ijtc-199	321	4	,	,	PUNCT
ijtc-199	321	5	thomson	thomson	PROPN
ijtc-199	321	6	,	,	PUNCT
ijtc-199	321	7	r.	r.	PROPN
ijtc-199	321	8	,	,	PUNCT
ijtc-199	321	9	venkataraman	venkataraman	PROPN
ijtc-199	321	10	,	,	PUNCT
ijtc-199	321	11	k.	k.	PROPN
ijtc-199	321	12	,	,	PUNCT
ijtc-199	321	13	(	(	PUNCT
ijtc-199	321	14	2004	2004	NUM
ijtc-199	321	15	)	)	PUNCT
ijtc-199	321	16	.	.	PUNCT
ijtc-199	322	1	the	the	DET
ijtc-199	322	2	impact	impact	NOUN
ijtc-199	322	3	of	of	ADP
ijtc-199	322	4	regulation	regulation	NOUN
ijtc-199	322	5	fair	fair	ADJ
ijtc-199	322	6	disclosure	disclosure	NOUN
ijtc-199	322	7	:	:	PUNCT
ijtc-199	322	8	trading	trading	NOUN
ijtc-199	322	9	costs	cost	NOUN
ijtc-199	322	10	and	and	CCONJ
ijtc-199	322	11	information	information	NOUN
ijtc-199	322	12	a	a	DET
ijtc-199	322	13	symmetry	symmetry	NOUN
ijtc-199	322	14	.	.	PUNCT
ijtc-199	323	1	journal	journal	PROPN
ijtc-199	323	2	of	of	ADP
ijtc-199	323	3	financial	financial	ADJ
ijtc-199	323	4	and	and	CCONJ
ijtc-199	323	5	quantitative	quantitative	ADJ
ijtc-199	323	6	analysis	analysis	NOUN
ijtc-199	323	7	39	39	NUM
ijtc-199	323	8	(	(	PUNCT
ijtc-199	323	9	2	2	NUM
ijtc-199	323	10	)	)	PUNCT
ijtc-199	323	11	,	,	PUNCT
ijtc-199	323	12	209–225	209–225	NUM
ijtc-199	323	13	.	.	PUNCT
ijtc-199	324	1	fan	fan	PROPN
ijtc-199	324	2	,	,	PUNCT
ijtc-199	324	3	j.	j.	PROPN
ijtc-199	324	4	,	,	PUNCT
ijtc-199	324	5	wong	wong	PROPN
ijtc-199	324	6	,	,	PUNCT
ijtc-199	324	7	t.	t.	PROPN
ijtc-199	324	8	,	,	PUNCT
ijtc-199	324	9	(	(	PUNCT
ijtc-199	324	10	2002	2002	NUM
ijtc-199	324	11	)	)	PUNCT
ijtc-199	324	12	.	.	PUNCT
ijtc-199	325	1	corporate	corporate	ADJ
ijtc-199	325	2	governance	governance	NOUN
ijtc-199	325	3	structure	structure	NOUN
ijtc-199	325	4	and	and	CCONJ
ijtc-199	325	5	the	the	DET
ijtc-199	325	6	informativeness	informativeness	NOUN
ijtc-199	325	7	of	of	ADP
ijtc-199	325	8	accounting	accounting	NOUN
ijtc-199	325	9	earnings	earning	NOUN
ijtc-199	325	10	in	in	ADP
ijtc-199	325	11	east	east	PROPN
ijtc-199	325	12	asia	asia	PROPN
ijtc-199	325	13	.	.	PUNCT
ijtc-199	326	1	journal	journal	PROPN
ijtc-199	326	2	of	of	ADP
ijtc-199	326	3	accounting	accounting	NOUN
ijtc-199	326	4	and	and	CCONJ
ijtc-199	326	5	economics	economic	NOUN
ijtc-199	326	6	33	33	NUM
ijtc-199	326	7	,	,	PUNCT
ijtc-199	326	8	401–425	401–425	NUM
ijtc-199	326	9	.	.	PUNCT
ijtc-199	326	10	financial	financial	ADJ
ijtc-199	326	11	accounting	accounting	NOUN
ijtc-199	326	12	standards	standards	PROPN
ijtc-199	326	13	board	board	NOUN
ijtc-199	326	14	(	(	PUNCT
ijtc-199	326	15	fasb	fasb	PROPN
ijtc-199	326	16	)	)	PUNCT
ijtc-199	326	17	.	.	PUNCT
ijtc-199	327	1	(	(	PUNCT
ijtc-199	327	2	2010	2010	NUM
ijtc-199	327	3	)	)	PUNCT
ijtc-199	327	4	.	.	PUNCT
ijtc-199	328	1	conceptual	conceptual	ADJ
ijtc-199	328	2	framework	framework	NOUN
ijtc-199	328	3	for	for	ADP
ijtc-199	328	4	financial	financial	ADJ
ijtc-199	328	5	reporting	reporting	NOUN
ijtc-199	328	6	.	.	PUNCT
ijtc-199	329	1	statement	statement	NOUN
ijtc-199	329	2	of	of	ADP
ijtc-199	329	3	financial	financial	ADJ
ijtc-199	329	4	accounting	accounting	NOUN
ijtc-199	329	5	concepts	concept	NOUN
ijtc-199	329	6	no	no	PRON
ijtc-199	329	7	.	.	PUNCT
ijtc-199	329	8	8.firth	8.firth	NUM
ijtc-199	329	9	,	,	PUNCT
ijtc-199	329	10	m.	m.	NOUN
ijtc-199	329	11	,	,	PUNCT
ijtc-199	329	12	1981	1981	NUM
ijtc-199	329	13	.	.	PUNCT
ijtc-199	330	1	the	the	DET
ijtc-199	330	2	relative	relative	NOUN
ijtc-199	330	3	the	the	DET
ijtc-199	330	4	influence	influence	NOUN
ijtc-199	330	5	of	of	ADP
ijtc-199	330	6	internal	internal	ADJ
ijtc-199	330	7	control	control	NOUN
ijtc-199	330	8	system	system	NOUN
ijtc-199	330	9	,	,	PUNCT
ijtc-199	330	10	cash	cash	NOUN
ijtc-199	330	11	sales	sale	NOUN
ijtc-199	330	12	on	on	ADP
ijtc-199	330	13	regional	regional	ADJ
ijtc-199	330	14	asset	asset	NOUN
ijtc-199	330	15	management	management	NOUN
ijtc-199	330	16	receipts	receipt	NOUN
ijtc-199	330	17	safkaur	safkaur	VERB
ijtc-199	330	18	58	58	NUM
ijtc-199	331	1	|	|	ADV
ijtc-199	331	2	ilomata	ilomata	PROPN
ijtc-199	331	3	international	international	ADJ
ijtc-199	331	4	journal	journal	NOUN
ijtc-199	331	5	of	of	ADP
ijtc-199	331	6	tax	tax	PROPN
ijtc-199	331	7	&	&	CCONJ
ijtc-199	331	8	accounting	accounting	PROPN
ijtc-199	331	9	volume	volume	NOUN
ijtc-199	331	10	2	2	NUM
ijtc-199	331	11	issue	issue	NOUN
ijtc-199	331	12	1	1	NUM
ijtc-199	331	13	,	,	PUNCT
ijtc-199	331	14	january	january	PROPN
ijtc-199	331	15	2021	2021	NUM
ijtc-199	331	16	information	information	NOUN
ijtc-199	331	17	content	content	NOUN
ijtc-199	331	18	of	of	ADP
ijtc-199	331	19	the	the	DET
ijtc-199	331	20	release	release	NOUN
ijtc-199	331	21	of	of	ADP
ijtc-199	331	22	financial	financial	ADJ
ijtc-199	331	23	results	result	NOUN
ijtc-199	331	24	data	datum	NOUN
ijtc-199	331	25	by	by	ADP
ijtc-199	331	26	firms	firm	NOUN
ijtc-199	331	27	.	.	PUNCT
ijtc-199	332	1	journal	journal	NOUN
ijtc-199	332	2	of	of	ADP
ijtc-199	332	3	accounting	accounting	NOUN
ijtc-199	332	4	research	research	NOUN
ijtc-199	332	5	19	19	NUM
ijtc-199	332	6	(	(	PUNCT
ijtc-199	332	7	2),521–529	2),521–529	NUM
ijtc-199	332	8	.	.	PUNCT
ijtc-199	333	1	firth	firth	PROPN
ijtc-199	333	2	,	,	PUNCT
ijtc-199	333	3	m.	m.	NOUN
ijtc-199	333	4	,	,	PUNCT
ijtc-199	333	5	fung	fung	PROPN
ijtc-199	333	6	,	,	PUNCT
ijtc-199	333	7	p.	p.	PROPN
ijtc-199	333	8	,	,	PUNCT
ijtc-199	333	9	rui	rui	PROPN
ijtc-199	333	10	,	,	PUNCT
ijtc-199	333	11	o.	o.	PROPN
ijtc-199	333	12	,	,	PUNCT
ijtc-199	333	13	(	(	PUNCT
ijtc-199	333	14	2007	2007	NUM
ijtc-199	333	15	)	)	PUNCT
ijtc-199	333	16	.	.	PUNCT
ijtc-199	334	1	ownership	ownership	NOUN
ijtc-199	334	2	,	,	PUNCT
ijtc-199	334	3	two	two	NUM
ijtc-199	334	4	-	-	PUNCT
ijtc-199	334	5	tier	tier	NOUN
ijtc-199	334	6	board	board	NOUN
ijtc-199	334	7	structure	structure	NOUN
ijtc-199	334	8	,	,	PUNCT
ijtc-199	334	9	and	and	CCONJ
ijtc-199	334	10	the	the	DET
ijtc-199	334	11	informativeness	informativeness	NOUN
ijtc-199	334	12	of	of	ADP
ijtc-199	334	13	earnings	earning	NOUN
ijtc-199	334	14	–	–	PUNCT
ijtc-199	334	15	evidence	evidence	NOUN
ijtc-199	334	16	from	from	ADP
ijtc-199	334	17	china.journal	china.journal	PROPN
ijtc-199	334	18	of	of	ADP
ijtc-199	334	19	accounting	accounting	NOUN
ijtc-199	334	20	and	and	CCONJ
ijtc-199	334	21	public	public	ADJ
ijtc-199	334	22	policy	policy	NOUN
ijtc-199	334	23	26	26	NUM
ijtc-199	334	24	,	,	PUNCT
ijtc-199	334	25	463–496	463–496	NUM
ijtc-199	334	26	.	.	PUNCT
ijtc-199	335	1	feng	feng	PROPN
ijtc-199	335	2	,	,	PUNCT
ijtc-199	335	3	m.	m.	NOUN
ijtc-199	335	4	,	,	PUNCT
ijtc-199	335	5	li	li	PROPN
ijtc-199	335	6	,	,	PUNCT
ijtc-199	335	7	c.	c.	PROPN
ijtc-199	335	8	,	,	PUNCT
ijtc-199	335	9	mcvay	mcvay	PROPN
ijtc-199	335	10	,	,	PUNCT
ijtc-199	335	11	s.	s.	PROPN
ijtc-199	335	12	,	,	PUNCT
ijtc-199	335	13	(	(	PUNCT
ijtc-199	335	14	2009	2009	NUM
ijtc-199	335	15	)	)	PUNCT
ijtc-199	335	16	.	.	PUNCT
ijtc-199	336	1	internal	internal	ADJ
ijtc-199	336	2	control	control	NOUN
ijtc-199	336	3	and	and	CCONJ
ijtc-199	336	4	management	management	NOUN
ijtc-199	336	5	guidance	guidance	NOUN
ijtc-199	336	6	.	.	PUNCT
ijtc-199	337	1	journal	journal	NOUN
ijtc-199	337	2	of	of	ADP
ijtc-199	337	3	accounting	accounting	NOUN
ijtc-199	337	4	and	and	CCONJ
ijtc-199	337	5	economics	economic	NOUN
ijtc-199	337	6	48	48	NUM
ijtc-199	337	7	(	(	PUNCT
ijtc-199	337	8	2/3	2/3	NUM
ijtc-199	337	9	)	)	PUNCT
ijtc-199	337	10	,	,	PUNCT
ijtc-199	337	11	190–209.ge	190–209.ge	NUM
ijtc-199	337	12	,	,	PUNCT
ijtc-199	337	13	w.	w.	PROPN
ijtc-199	337	14	,	,	PUNCT
ijtc-199	337	15	mcvay	mcvay	PROPN
ijtc-199	337	16	,	,	PUNCT
ijtc-199	337	17	s.	s.	PROPN
ijtc-199	337	18	,	,	PUNCT
ijtc-199	337	19	2005	2005	NUM
ijtc-199	337	20	.	.	PUNCT
ijtc-199	338	1	the	the	DET
ijtc-199	338	2	disclosure	disclosure	NOUN
ijtc-199	338	3	of	of	ADP
ijtc-199	338	4	material	material	NOUN
ijtc-199	338	5	weaknesses	weakness	NOUN
ijtc-199	338	6	in	in	ADP
ijtc-199	338	7	internal	internal	ADJ
ijtc-199	338	8	control	control	NOUN
ijtc-199	338	9	after	after	ADP
ijtc-199	338	10	the	the	DET
ijtc-199	338	11	sarbanes	sarbanes	PROPN
ijtc-199	338	12	-	-	PUNCT
ijtc-199	338	13	oxley	oxley	PROPN
ijtc-199	338	14	act	act	PROPN
ijtc-199	338	15	.	.	PUNCT
ijtc-199	339	1	accounting	accounting	NOUN
ijtc-199	339	2	horizons	horizon	NOUN
ijtc-199	339	3	19,137–158	19,137–158	PROPN
ijtc-199	339	4	.	.	PUNCT
ijtc-199	340	1	gintschel	gintschel	PROPN
ijtc-199	340	2	,	,	PUNCT
ijtc-199	340	3	a.	a.	NOUN
ijtc-199	340	4	,	,	PUNCT
ijtc-199	340	5	markov	markov	PROPN
ijtc-199	340	6	,	,	PUNCT
ijtc-199	340	7	s.	s.	PROPN
ijtc-199	340	8	,	,	PUNCT
ijtc-199	340	9	(	(	PUNCT
ijtc-199	340	10	2004	2004	NUM
ijtc-199	340	11	)	)	PUNCT
ijtc-199	340	12	.	.	PUNCT
ijtc-199	341	1	the	the	DET
ijtc-199	341	2	effectiveness	effectiveness	NOUN
ijtc-199	341	3	of	of	ADP
ijtc-199	341	4	regulation	regulation	NOUN
ijtc-199	341	5	fd	fd	PROPN
ijtc-199	341	6	.	.	PUNCT
ijtc-199	341	7	journal	journal	PROPN
ijtc-199	341	8	of	of	ADP
ijtc-199	341	9	accounting	accounting	NOUN
ijtc-199	341	10	and	and	CCONJ
ijtc-199	341	11	economics	economic	NOUN
ijtc-199	341	12	37	37	NUM
ijtc-199	341	13	,	,	PUNCT
ijtc-199	341	14	293–314.grant	293–314.grant	NUM
ijtc-199	341	15	,	,	PUNCT
ijtc-199	341	16	e.b	e.b	PROPN
ijtc-199	341	17	.	.	PROPN
ijtc-199	341	18	,	,	PUNCT
ijtc-199	341	19	1980	1980	NUM
ijtc-199	341	20	.	.	PUNCT
ijtc-199	342	1	market	market	NOUN
ijtc-199	342	2	implications	implication	NOUN
ijtc-199	342	3	of	of	ADP
ijtc-199	342	4	differential	differential	ADJ
ijtc-199	342	5	amounts	amount	NOUN
ijtc-199	342	6	of	of	ADP
ijtc-199	342	7	interim	interim	ADJ
ijtc-199	342	8	information	information	NOUN
ijtc-199	342	9	.	.	PUNCT
ijtc-199	343	1	journal	journal	NOUN
ijtc-199	343	2	of	of	ADP
ijtc-199	343	3	accounting	accounting	PROPN
ijtc-199	343	4	research	research	NOUN
ijtc-199	343	5	18	18	NUM
ijtc-199	343	6	,	,	PUNCT
ijtc-199	343	7	255–268	255–268	NUM
ijtc-199	343	8	.	.	PUNCT
ijtc-199	344	1	griffin	griffin	PROPN
ijtc-199	344	2	,	,	PUNCT
ijtc-199	344	3	p.	p.	PROPN
ijtc-199	344	4	,	,	PUNCT
ijtc-199	344	5	lont	lont	ADV
ijtc-199	344	6	,	,	PUNCT
ijtc-199	344	7	d.	d.	PROPN
ijtc-199	344	8	,	,	PUNCT
ijtc-199	344	9	segal	segal	PROPN
ijtc-199	344	10	,	,	PUNCT
ijtc-199	344	11	b.	b.	PROPN
ijtc-199	344	12	,	,	PUNCT
ijtc-199	344	13	(	(	PUNCT
ijtc-199	344	14	2011	2011	NUM
ijtc-199	344	15	)	)	PUNCT
ijtc-199	344	16	.	.	PUNCT
ijtc-199	345	1	enforcement	enforcement	NOUN
ijtc-199	345	2	and	and	CCONJ
ijtc-199	345	3	disclosure	disclosure	NOUN
ijtc-199	345	4	under	under	ADP
ijtc-199	345	5	regulation	regulation	NOUN
ijtc-199	345	6	fair	fair	ADJ
ijtc-199	345	7	disclosure	disclosure	NOUN
ijtc-199	345	8	:	:	PUNCT
ijtc-199	345	9	an	an	DET
ijtc-199	345	10	empirical	empirical	ADJ
ijtc-199	345	11	analysis	analysis	NOUN
ijtc-199	345	12	.	.	PUNCT
ijtc-199	346	1	accounting	accounting	NOUN
ijtc-199	346	2	and	and	CCONJ
ijtc-199	346	3	finance	finance	NOUN
ijtc-199	346	4	51	51	NUM
ijtc-199	346	5	,	,	PUNCT
ijtc-199	346	6	947–983	947–983	NUM
ijtc-199	346	7	.	.	PUNCT
ijtc-199	347	1	guedhami	guedhami	NOUN
ijtc-199	347	2	,	,	PUNCT
ijtc-199	347	3	o.	o.	NOUN
ijtc-199	347	4	,	,	PUNCT
ijtc-199	347	5	pittman	pittman	NOUN
ijtc-199	347	6	,	,	PUNCT
ijtc-199	347	7	j.	j.	PROPN
ijtc-199	347	8	,	,	PUNCT
ijtc-199	347	9	saffar	saffar	PROPN
ijtc-199	347	10	,	,	PUNCT
ijtc-199	347	11	w.	w.	PROPN
ijtc-199	347	12	,	,	PUNCT
ijtc-199	347	13	(	(	PUNCT
ijtc-199	347	14	2009	2009	NUM
ijtc-199	347	15	)	)	PUNCT
ijtc-199	347	16	.	.	PUNCT
ijtc-199	348	1	auditor	auditor	NOUN
ijtc-199	348	2	choice	choice	NOUN
ijtc-199	348	3	in	in	ADP
ijtc-199	348	4	privatized	privatized	ADJ
ijtc-199	348	5	firms	firm	NOUN
ijtc-199	348	6	:	:	PUNCT
ijtc-199	348	7	empirical	empirical	ADJ
ijtc-199	348	8	evidence	evidence	NOUN
ijtc-199	348	9	on	on	ADP
ijtc-199	348	10	the	the	DET
ijtc-199	348	11	role	role	NOUN
ijtc-199	348	12	of	of	ADP
ijtc-199	348	13	state	state	NOUN
ijtc-199	348	14	and	and	CCONJ
ijtc-199	348	15	foreign	foreign	ADJ
ijtc-199	348	16	owners.journal	owners.journal	ADJ
ijtc-199	348	17	of	of	ADP
ijtc-199	348	18	accounting	accounting	NOUN
ijtc-199	348	19	and	and	CCONJ
ijtc-199	348	20	economics	economic	NOUN
ijtc-199	348	21	48	48	NUM
ijtc-199	348	22	(	(	PUNCT
ijtc-199	348	23	2/3	2/3	NUM
ijtc-199	348	24	)	)	PUNCT
ijtc-199	348	25	,	,	PUNCT
ijtc-199	348	26	151–171	151–171	NUM
ijtc-199	348	27	.	.	PUNCT
ijtc-199	349	1	hayn	hayn	NOUN
ijtc-199	349	2	,	,	PUNCT
ijtc-199	349	3	c.	c.	PROPN
ijtc-199	349	4	,	,	PUNCT
ijtc-199	349	5	(	(	PUNCT
ijtc-199	349	6	1995	1995	NUM
ijtc-199	349	7	)	)	PUNCT
ijtc-199	349	8	.	.	PUNCT
ijtc-199	350	1	the	the	DET
ijtc-199	350	2	information	information	NOUN
ijtc-199	350	3	content	content	NOUN
ijtc-199	350	4	of	of	ADP
ijtc-199	350	5	losses	loss	NOUN
ijtc-199	350	6	.	.	PUNCT
ijtc-199	351	1	journal	journal	NOUN
ijtc-199	351	2	of	of	ADP
ijtc-199	351	3	accounting	accounting	NOUN
ijtc-199	351	4	and	and	CCONJ
ijtc-199	351	5	economics	economic	NOUN
ijtc-199	351	6	20	20	NUM
ijtc-199	351	7	,	,	PUNCT
ijtc-199	351	8	125–153.irani	125–153.irani	NUM
ijtc-199	351	9	,	,	PUNCT
ijtc-199	351	10	a.j	a.j	PROPN
ijtc-199	351	11	.	.	PROPN
ijtc-199	351	12	,	,	PUNCT
ijtc-199	351	13	karamanou	karamanou	PROPN
ijtc-199	351	14	,	,	PUNCT
ijtc-199	351	15	i.	i.	PROPN
ijtc-199	351	16	,	,	PUNCT
ijtc-199	351	17	2003	2003	NUM
ijtc-199	351	18	.	.	PUNCT
ijtc-199	352	1	regulation	regulation	NOUN
ijtc-199	352	2	fair	fair	ADJ
ijtc-199	352	3	disclosure	disclosure	NOUN
ijtc-199	352	4	,	,	PUNCT
ijtc-199	352	5	analyst	analyst	NOUN
ijtc-199	352	6	following	following	NOUN
ijtc-199	352	7	,	,	PUNCT
ijtc-199	352	8	and	and	CCONJ
ijtc-199	352	9	analysts	analyst	NOUN
ijtc-199	352	10	forecast	forecast	VERB
ijtc-199	352	11	dispersion	dispersion	NOUN
ijtc-199	352	12	.	.	PUNCT
ijtc-199	353	1	accounting	accounting	NOUN
ijtc-199	353	2	horizons	horizon	NOUN
ijtc-199	353	3	17(march	17(march	NUM
ijtc-199	353	4	)	)	PUNCT
ijtc-199	353	5	,	,	PUNCT
ijtc-199	353	6	15–29	15–29	NUM
ijtc-199	353	7	.	.	PUNCT
ijtc-199	354	1	hammersley	hammersley	PROPN
ijtc-199	354	2	,	,	PUNCT
ijtc-199	354	3	j.s	j.s	PROPN
ijtc-199	354	4	.	.	PROPN
ijtc-199	354	5	,	,	PUNCT
ijtc-199	354	6	myers	myers	PROPN
ijtc-199	354	7	,	,	PUNCT
ijtc-199	354	8	l.	l.	PROPN
ijtc-199	354	9	,	,	PUNCT
ijtc-199	354	10	shakespeare	shakespeare	PROPN
ijtc-199	354	11	,	,	PUNCT
ijtc-199	354	12	c.	c.	PROPN
ijtc-199	354	13	,	,	PUNCT
ijtc-199	354	14	(	(	PUNCT
ijtc-199	354	15	2008	2008	NUM
ijtc-199	354	16	)	)	PUNCT
ijtc-199	354	17	.	.	PUNCT
ijtc-199	355	1	market	market	NOUN
ijtc-199	355	2	reactions	reaction	NOUN
ijtc-199	355	3	to	to	ADP
ijtc-199	355	4	the	the	DET
ijtc-199	355	5	disclosure	disclosure	NOUN
ijtc-199	355	6	of	of	ADP
ijtc-199	355	7	internal	internal	ADJ
ijtc-199	355	8	control	control	NOUN
ijtc-199	355	9	weaknesses	weakness	NOUN
ijtc-199	355	10	and	and	CCONJ
ijtc-199	355	11	to	to	ADP
ijtc-199	355	12	the	the	DET
ijtc-199	355	13	characteristics	characteristic	NOUN
ijtc-199	355	14	of	of	ADP
ijtc-199	355	15	those	those	DET
ijtc-199	355	16	weaknesses	weakness	NOUN
ijtc-199	355	17	under	under	ADP
ijtc-199	355	18	section	section	NOUN
ijtc-199	355	19	302	302	NUM
ijtc-199	355	20	of	of	ADP
ijtc-199	355	21	the	the	DET
ijtc-199	355	22	sarbanes	sarbanes	PROPN
ijtc-199	355	23	oxley	oxley	PROPN
ijtc-199	355	24	act	act	NOUN
ijtc-199	355	25	of	of	ADP
ijtc-199	355	26	2002	2002	NUM
ijtc-199	355	27	.	.	PUNCT
ijtc-199	356	1	review	review	NOUN
ijtc-199	356	2	of	of	ADP
ijtc-199	356	3	accounting	accounting	NOUN
ijtc-199	356	4	studies	study	NOUN
ijtc-199	356	5	13	13	NUM
ijtc-199	356	6	(	(	PUNCT
ijtc-199	356	7	1	1	NUM
ijtc-199	356	8	)	)	PUNCT
ijtc-199	356	9	,	,	PUNCT
ijtc-199	356	10	141–165	141–165	NUM
ijtc-199	356	11	hertati	hertati	NOUN
ijtc-199	356	12	.	.	PUNCT
ijtc-199	357	1	l	l	NOUN
ijtc-199	357	2	(	(	PUNCT
ijtc-199	357	3	2015	2015	NUM
ijtc-199	357	4	)	)	PUNCT
ijtc-199	357	5	.	.	PUNCT
ijtc-199	358	1	competence	competence	NOUN
ijtc-199	358	2	of	of	ADP
ijtc-199	358	3	human	human	ADJ
ijtc-199	358	4	resources	resource	NOUN
ijtc-199	358	5	,	,	PUNCT
ijtc-199	358	6	the	the	DET
ijtc-199	358	7	benefits	benefit	NOUN
ijtc-199	358	8	of	of	ADP
ijtc-199	358	9	information	information	NOUN
ijtc-199	358	10	technology	technology	NOUN
ijtc-199	358	11	on	on	ADP
ijtc-199	358	12	value	value	NOUN
ijtc-199	358	13	of	of	ADP
ijtc-199	358	14	financial	financial	ADJ
ijtc-199	358	15	reporting	reporting	NOUN
ijtc-199	358	16	in	in	ADP
ijtc-199	358	17	indonesia	indonesia	PROPN
ijtc-199	358	18	.	.	PUNCT
ijtc-199	359	1	research	research	PROPN
ijtc-199	359	2	journal	journal	PROPN
ijtc-199	359	3	of	of	ADP
ijtc-199	359	4	finance	finance	NOUN
ijtc-199	359	5	and	and	CCONJ
ijtc-199	359	6	accounting	account	VERB
ijtc-199	359	7	6	6	NUM
ijtc-199	359	8	,	,	PUNCT
ijtc-199	359	9	(	(	PUNCT
ijtc-199	359	10	8)	8)	NUM
ijtc-199	359	11	12	12	NUM
ijtc-199	359	12	-	-	SYM
ijtc-199	359	13	18	18	NUM
ijtc-199	359	14	hertati.l	hertati.l	X
ijtc-199	359	15	.	.	PUNCT
ijtc-199	360	1	hertati.l	hertati.l	PROPN
ijtc-199	360	2	.	.	PUNCT
ijtc-199	361	1	zarkasyi	zarkasyi	PROPN
ijtc-199	361	2	.	.	PUNCT
ijtc-199	362	1	w.	w.	PROPN
ijtc-199	362	2	suharman	suharman	NOUN
ijtc-199	362	3	.	.	PUNCT
ijtc-199	363	1	h.	h.	PROPN
ijtc-199	363	2	umar.h	umar.h	PROPN
ijtc-199	363	3	.	.	PUNCT
ijtc-199	364	1	(	(	PUNCT
ijtc-199	364	2	2019	2019	NUM
ijtc-199	364	3	)	)	PUNCT
ijtc-199	364	4	.	.	PUNCT
ijtc-199	365	1	the	the	DET
ijtc-199	365	2	effect	effect	NOUN
ijtc-199	365	3	of	of	ADP
ijtc-199	365	4	human	human	ADJ
ijtc-199	365	5	resource	resource	NOUN
ijtc-199	365	6	ethics	ethic	NOUN
ijtc-199	365	7	on	on	ADP
ijtc-199	365	8	financial	financial	ADJ
ijtc-199	365	9	reporting	reporting	NOUN
ijtc-199	365	10	implications	implication	NOUN
ijtc-199	365	11	for	for	ADP
ijtc-199	365	12	good	good	ADJ
ijtc-199	365	13	government	government	NOUN
ijtc-199	365	14	governance	governance	NOUN
ijtc-199	365	15	(	(	PUNCT
ijtc-199	365	16	survey	survey	NOUN
ijtc-199	365	17	of	of	ADP
ijtc-199	365	18	related	related	ADJ
ijtc-199	365	19	sub	sub	NOUN
ijtc-199	365	20	-	-	NOUN
ijtc-199	365	21	units	unit	NOUN
ijtc-199	365	22	in	in	ADP
ijtc-199	365	23	state	state	NOUN
ijtc-199	365	24	-	-	PUNCT
ijtc-199	365	25	owned	own	VERB
ijtc-199	365	26	enterprises	enterprise	NOUN
ijtc-199	365	27	in	in	ADP
ijtc-199	365	28	sumsel	sumsel	NOUN
ijtc-199	365	29	)	)	PUNCT
ijtc-199	365	30	.	.	PUNCT
ijtc-199	366	1	international	international	ADJ
ijtc-199	366	2	journal	journal	PROPN
ijtc-199	366	3	of	of	ADP
ijtc-199	366	4	economics	economic	NOUN
ijtc-199	366	5	and	and	CCONJ
ijtc-199	366	6	financial	financial	ADJ
ijtc-199	366	7	.	.	PUNCT
ijtc-199	367	1	9(4	9(4	NUM
ijtc-199	367	2	)	)	PUNCT
ijtc-199	367	3	,	,	PUNCT
ijtc-199	367	4	267	267	NUM
ijtc-199	367	5	-	-	SYM
ijtc-199	367	6	276	276	NUM
ijtc-199	367	7	hogan	hogan	PROPN
ijtc-199	367	8	,	,	PUNCT
ijtc-199	367	9	c.e	c.e	PROPN
ijtc-199	367	10	.	.	PROPN
ijtc-199	367	11	,	,	PUNCT
ijtc-199	367	12	wilkins	wilkins	PROPN
ijtc-199	367	13	,	,	PUNCT
ijtc-199	367	14	m.s	m.s	PROPN
ijtc-199	367	15	.	.	PROPN
ijtc-199	367	16	,	,	PUNCT
ijtc-199	367	17	(	(	PUNCT
ijtc-199	367	18	2008	2008	NUM
ijtc-199	367	19	)	)	PUNCT
ijtc-199	367	20	.	.	PUNCT
ijtc-199	368	1	evidence	evidence	NOUN
ijtc-199	368	2	on	on	ADP
ijtc-199	368	3	the	the	DET
ijtc-199	368	4	audit	audit	NOUN
ijtc-199	368	5	risk	risk	NOUN
ijtc-199	368	6	model	model	NOUN
ijtc-199	368	7	:	:	PUNCT
ijtc-199	368	8	do	do	AUX
ijtc-199	368	9	auditors	auditor	NOUN
ijtc-199	368	10	increase	increase	VERB
ijtc-199	368	11	audit	audit	NOUN
ijtc-199	368	12	fees	fee	NOUN
ijtc-199	368	13	in	in	ADP
ijtc-199	368	14	the	the	DET
ijtc-199	368	15	presence	presence	NOUN
ijtc-199	368	16	of	of	ADP
ijtc-199	368	17	internal	internal	ADJ
ijtc-199	368	18	control	control	NOUN
ijtc-199	368	19	deficiencies	deficiency	NOUN
ijtc-199	368	20	?	?	PUNCT
ijtc-199	369	1	contemporary	contemporary	ADJ
ijtc-199	369	2	accounting	accounting	NOUN
ijtc-199	369	3	research	research	NOUN
ijtc-199	369	4	25	25	NUM
ijtc-199	369	5	(	(	PUNCT
ijtc-199	369	6	1	1	NUM
ijtc-199	369	7	)	)	PUNCT
ijtc-199	369	8	,	,	PUNCT
ijtc-199	369	9	219–242	219–242	NUM
ijtc-199	369	10	.	.	PUNCT
ijtc-199	370	1	jang	jang	PROPN
ijtc-199	370	2	,	,	PUNCT
ijtc-199	370	3	j.	j.	PROPN
ijtc-199	370	4	,	,	PUNCT
ijtc-199	370	5	cheon	cheon	PROPN
ijtc-199	370	6	,	,	PUNCT
ijtc-199	370	7	y.	y.	PROPN
ijtc-199	370	8	,	,	PUNCT
ijtc-199	370	9	(	(	PUNCT
ijtc-199	370	10	2003	2003	NUM
ijtc-199	370	11	)	)	PUNCT
ijtc-199	370	12	.	.	PUNCT
ijtc-199	371	1	preliminary	preliminary	ADJ
ijtc-199	371	2	-	-	PUNCT
ijtc-199	371	3	earnings	earning	NOUN
ijtc-199	371	4	-	-	PUNCT
ijtc-199	371	5	announcement	announcement	NOUN
ijtc-199	371	6	,	,	PUNCT
ijtc-199	371	7	firm	firm	ADJ
ijtc-199	371	8	characteristics	characteristic	NOUN
ijtc-199	371	9	,	,	PUNCT
ijtc-199	371	10	and	and	CCONJ
ijtc-199	371	11	preemption	preemption	NOUN
ijtc-199	371	12	of	of	ADP
ijtc-199	371	13	market	market	NOUN
ijtc-199	371	14	reactions	reaction	NOUN
ijtc-199	371	15	to	to	ADP
ijtc-199	371	16	actual	actual	ADJ
ijtc-199	371	17	earnings	earning	NOUN
ijtc-199	371	18	announcements	announcement	NOUN
ijtc-199	371	19	.	.	PUNCT
ijtc-199	372	1	the	the	DET
ijtc-199	372	2	korean	korean	ADJ
ijtc-199	372	3	accounting	accounting	PROPN
ijtc-199	372	4	review	review	PROPN
ijtc-199	372	5	28	28	NUM
ijtc-199	372	6	,	,	PUNCT
ijtc-199	372	7	79–107	79–107	PROPN
ijtc-199	372	8	.	.	PUNCT
ijtc-199	372	9	jung	jung	PROPN
ijtc-199	372	10	,	,	PUNCT
ijtc-199	372	11	k.	k.	PROPN
ijtc-199	372	12	,	,	PUNCT
ijtc-199	372	13	kwon	kwon	PROPN
ijtc-199	372	14	,	,	PUNCT
ijtc-199	372	15	s.	s.	PROPN
ijtc-199	372	16	,	,	PUNCT
ijtc-199	372	17	(	(	PUNCT
ijtc-199	372	18	2002	2002	NUM
ijtc-199	372	19	)	)	PUNCT
ijtc-199	372	20	.	.	PUNCT
ijtc-199	373	1	ownership	ownership	NOUN
ijtc-199	373	2	structure	structure	NOUN
ijtc-199	373	3	and	and	CCONJ
ijtc-199	373	4	earnings	earning	NOUN
ijtc-199	373	5	informativeness	informativeness	NOUN
ijtc-199	373	6	:	:	PUNCT
ijtc-199	373	7	evidence	evidence	NOUN
ijtc-199	373	8	from	from	ADP
ijtc-199	373	9	korea	korea	PROPN
ijtc-199	373	10	.	.	PUNCT
ijtc-199	374	1	the	the	DET
ijtc-199	374	2	international	international	ADJ
ijtc-199	374	3	journal	journal	PROPN
ijtc-199	374	4	ofaccounting	ofaccounte	VERB
ijtc-199	374	5	,	,	PUNCT
ijtc-199	374	6	301–325	301–325	NUM
ijtc-199	374	7	.	.	PUNCT
ijtc-199	375	1	joh	joh	PROPN
ijtc-199	375	2	,	,	PUNCT
ijtc-199	375	3	s.w	s.w	PROPN
ijtc-199	375	4	.	.	PROPN
ijtc-199	375	5	,	,	PUNCT
ijtc-199	375	6	(	(	PUNCT
ijtc-199	375	7	2003	2003	NUM
ijtc-199	375	8	)	)	PUNCT
ijtc-199	375	9	.	.	PUNCT
ijtc-199	376	1	corporate	corporate	ADJ
ijtc-199	376	2	governance	governance	NOUN
ijtc-199	376	3	and	and	CCONJ
ijtc-199	376	4	firm	firm	ADJ
ijtc-199	376	5	profitability	profitability	NOUN
ijtc-199	376	6	:	:	PUNCT
ijtc-199	376	7	evidence	evidence	NOUN
ijtc-199	376	8	from	from	ADP
ijtc-199	376	9	korea	korea	PROPN
ijtc-199	376	10	before	before	ADP
ijtc-199	376	11	the	the	DET
ijtc-199	376	12	economic	economic	ADJ
ijtc-199	376	13	crisis	crisis	NOUN
ijtc-199	376	14	.	.	PUNCT
ijtc-199	377	1	journal	journal	NOUN
ijtc-199	377	2	of	of	ADP
ijtc-199	377	3	financial	financial	ADJ
ijtc-199	377	4	economics	economic	NOUN
ijtc-199	377	5	68	68	NUM
ijtc-199	377	6	(	(	PUNCT
ijtc-199	377	7	2	2	NUM
ijtc-199	377	8	)	)	PUNCT
ijtc-199	377	9	,	,	PUNCT
ijtc-199	377	10	287–322	287–322	PROPN
ijtc-199	377	11	.	.	PUNCT
ijtc-199	378	1	kothari	kothari	PROPN
ijtc-199	378	2	,	,	PUNCT
ijtc-199	378	3	s.p	s.p	PROPN
ijtc-199	378	4	.	.	PROPN
ijtc-199	378	5	,	,	PUNCT
ijtc-199	378	6	(	(	PUNCT
ijtc-199	378	7	2001	2001	NUM
ijtc-199	378	8	)	)	PUNCT
ijtc-199	378	9	.	.	PUNCT
ijtc-199	379	1	capital	capital	NOUN
ijtc-199	379	2	markets	market	NOUN
ijtc-199	379	3	research	research	VERB
ijtc-199	379	4	in	in	ADP
ijtc-199	379	5	accounting	accounting	NOUN
ijtc-199	379	6	.	.	PUNCT
ijtc-199	380	1	journal	journal	NOUN
ijtc-199	380	2	of	of	ADP
ijtc-199	380	3	accounting	accounting	NOUN
ijtc-199	380	4	and	and	CCONJ
ijtc-199	380	5	economics	economic	NOUN
ijtc-199	380	6	31	31	NUM
ijtc-199	380	7	,	,	PUNCT
ijtc-199	380	8	105–231.opong	105–231.opong	NUM
ijtc-199	380	9	,	,	PUNCT
ijtc-199	380	10	k.k	k.k	PROPN
ijtc-199	380	11	.	.	PROPN
ijtc-199	380	12	,	,	PUNCT
ijtc-199	380	13	1995	1995	NUM
ijtc-199	380	14	.	.	PUNCT
ijtc-199	381	1	the	the	DET
ijtc-199	381	2	information	information	NOUN
ijtc-199	381	3	content	content	NOUN
ijtc-199	381	4	of	of	ADP
ijtc-199	381	5	interim	interim	ADJ
ijtc-199	381	6	financial	financial	ADJ
ijtc-199	381	7	reports	report	NOUN
ijtc-199	381	8	:	:	PUNCT
ijtc-199	381	9	uk	uk	PROPN
ijtc-199	381	10	evidence	evidence	NOUN
ijtc-199	381	11	.	.	PUNCT
ijtc-199	382	1	journal	journal	NOUN
ijtc-199	382	2	of	of	ADP
ijtc-199	382	3	business	business	NOUN
ijtc-199	382	4	finance	finance	NOUN
ijtc-199	382	5	and	and	CCONJ
ijtc-199	382	6	accounting	account	VERB
ijtc-199	382	7	22(2	22(2	NUM
ijtc-199	382	8	)	)	PUNCT
ijtc-199	382	9	,	,	PUNCT
ijtc-199	382	10	269–279	269–279	NUM
ijtc-199	382	11	.	.	PUNCT
ijtc-199	383	1	the	the	DET
ijtc-199	383	2	influence	influence	NOUN
ijtc-199	383	3	of	of	ADP
ijtc-199	383	4	internal	internal	ADJ
ijtc-199	383	5	control	control	NOUN
ijtc-199	383	6	system	system	NOUN
ijtc-199	383	7	,	,	PUNCT
ijtc-199	383	8	cash	cash	NOUN
ijtc-199	383	9	sales	sale	NOUN
ijtc-199	383	10	on	on	ADP
ijtc-199	383	11	regional	regional	ADJ
ijtc-199	383	12	asset	asset	NOUN
ijtc-199	383	13	management	management	NOUN
ijtc-199	383	14	receipts	receipt	NOUN
ijtc-199	383	15	safkaur	safkaur	VERB
ijtc-199	383	16	59	59	NUM
ijtc-199	383	17	|	|	ADV
ijtc-199	383	18	ilomata	ilomata	PROPN
ijtc-199	383	19	international	international	ADJ
ijtc-199	383	20	journal	journal	NOUN
ijtc-199	383	21	of	of	ADP
ijtc-199	383	22	tax	tax	PROPN
ijtc-199	383	23	&	&	CCONJ
ijtc-199	383	24	accounting	accounting	PROPN
ijtc-199	383	25	volume	volume	NOUN
ijtc-199	383	26	2	2	NUM
ijtc-199	383	27	issue	issue	NOUN
ijtc-199	383	28	1	1	NUM
ijtc-199	383	29	,	,	PUNCT
ijtc-199	383	30	january	january	PROPN
ijtc-199	383	31	2021	2021	NUM
ijtc-199	383	32	kim	kim	PROPN
ijtc-199	383	33	,	,	PUNCT
ijtc-199	383	34	c.s	c.s	PROPN
ijtc-199	383	35	.	.	PROPN
ijtc-199	383	36	,	,	PUNCT
ijtc-199	383	37	(	(	PUNCT
ijtc-199	383	38	2012	2012	NUM
ijtc-199	383	39	)	)	PUNCT
ijtc-199	383	40	.	.	PUNCT
ijtc-199	384	1	is	be	AUX
ijtc-199	384	2	business	business	NOUN
ijtc-199	384	3	group	group	NOUN
ijtc-199	384	4	inefficient	inefficient	ADJ
ijtc-199	384	5	?	?	PUNCT
ijtc-199	385	1	a	a	DET
ijtc-199	385	2	long	long	ADJ
ijtc-199	385	3	-	-	PUNCT
ijtc-199	385	4	term	term	NOUN
ijtc-199	385	5	perspective	perspective	NOUN
ijtc-199	385	6	.	.	PUNCT
ijtc-199	386	1	asia	asia	PROPN
ijtc-199	386	2	-	-	PUNCT
ijtc-199	386	3	pacific	pacific	PROPN
ijtc-199	386	4	journal	journal	PROPN
ijtc-199	386	5	of	of	ADP
ijtc-199	386	6	financial	financial	ADJ
ijtc-199	386	7	studies	study	NOUN
ijtc-199	386	8	41	41	NUM
ijtc-199	386	9	,	,	PUNCT
ijtc-199	386	10	258–285	258–285	NUM
ijtc-199	386	11	.	.	PUNCT
ijtc-199	387	1	kim	kim	PROPN
ijtc-199	387	2	,	,	PUNCT
ijtc-199	387	3	j.-k	j.-k	PROPN
ijtc-199	387	4	.	.	PUNCT
ijtc-199	387	5	,	,	PUNCT
ijtc-199	387	6	(	(	PUNCT
ijtc-199	387	7	2009	2009	NUM
ijtc-199	387	8	)	)	PUNCT
ijtc-199	387	9	.	.	PUNCT
ijtc-199	388	1	internal	internal	ADJ
ijtc-199	388	2	control	control	NOUN
ijtc-199	388	3	weakness	weakness	NOUN
ijtc-199	388	4	over	over	ADP
ijtc-199	388	5	financial	financial	ADJ
ijtc-199	388	6	reporting	reporting	NOUN
ijtc-199	388	7	and	and	CCONJ
ijtc-199	388	8	accruals	accrual	NOUN
ijtc-199	388	9	quality	quality	NOUN
ijtc-199	388	10	.	.	PUNCT
ijtc-199	389	1	korean	korean	ADJ
ijtc-199	389	2	accounting	accounting	PROPN
ijtc-199	389	3	journal	journal	PROPN
ijtc-199	389	4	18	18	NUM
ijtc-199	389	5	(	(	PUNCT
ijtc-199	389	6	4	4	NUM
ijtc-199	389	7	)	)	PUNCT
ijtc-199	389	8	,	,	PUNCT
ijtc-199	389	9	33–64	33–64	PROPN
ijtc-199	389	10	,	,	PUNCT
ijtc-199	389	11	printed	print	VERB
ijtc-199	389	12	in	in	ADP
ijtc-199	389	13	korean	korean	PROPN
ijtc-199	389	14	.	.	PUNCT
ijtc-199	390	1	kim	kim	PROPN
ijtc-199	390	2	,	,	PUNCT
ijtc-199	390	3	h.j	h.j	PROPN
ijtc-199	390	4	.	.	PROPN
ijtc-199	390	5	,	,	PUNCT
ijtc-199	390	6	berger	berger	PROPN
ijtc-199	390	7	,	,	PUNCT
ijtc-199	390	8	p.	p.	PROPN
ijtc-199	390	9	,	,	PUNCT
ijtc-199	390	10	(	(	PUNCT
ijtc-199	390	11	2009	2009	NUM
ijtc-199	390	12	)	)	PUNCT
ijtc-199	390	13	.	.	PUNCT
ijtc-199	391	1	the	the	DET
ijtc-199	391	2	management	management	NOUN
ijtc-199	391	3	characteristics	characteristic	NOUN
ijtc-199	391	4	of	of	ADP
ijtc-199	391	5	korean	korean	PROPN
ijtc-199	391	6	chaebols	chaebols	PROPN
ijtc-199	391	7	vs.	vs.	CCONJ
ijtc-199	391	8	non	non	NOUN
ijtc-199	391	9	-	-	ADJ
ijtc-199	391	10	chaebols	chaebols	ADJ
ijtc-199	391	11	:	:	PUNCT
ijtc-199	391	12	differences	difference	NOUN
ijtc-199	391	13	in	in	ADP
ijtc-199	391	14	leverage	leverage	NOUN
ijtc-199	391	15	and	and	CCONJ
ijtc-199	391	16	its	its	PRON
ijtc-199	391	17	ramifications	ramification	NOUN
ijtc-199	391	18	:	:	PUNCT
ijtc-199	391	19	myth	myth	NOUN
ijtc-199	391	20	or	or	CCONJ
ijtc-199	391	21	reality	reality	NOUN
ijtc-199	391	22	?	?	PUNCT
ijtc-199	392	1	advances	advance	NOUN
ijtc-199	392	2	in	in	ADP
ijtc-199	392	3	management	management	NOUN
ijtc-199	392	4	2	2	NUM
ijtc-199	392	5	,	,	PUNCT
ijtc-199	392	6	26–35	26–35	NUM
ijtc-199	392	7	.	.	PUNCT
ijtc-199	393	1	kim	kim	PROPN
ijtc-199	393	2	,	,	PUNCT
ijtc-199	393	3	y.-s	y.-	NOUN
ijtc-199	393	4	.	.	PUNCT
ijtc-199	393	5	,	,	PUNCT
ijtc-199	393	6	hwang	hwang	PROPN
ijtc-199	393	7	,	,	PUNCT
ijtc-199	393	8	k.-j	k.-j	PROPN
ijtc-199	393	9	.	.	PROPN
ijtc-199	393	10	,	,	PUNCT
ijtc-199	393	11	kim	kim	PROPN
ijtc-199	393	12	,	,	PUNCT
ijtc-199	393	13	y.-c	y.-c	PROPN
ijtc-199	393	14	.	.	PUNCT
ijtc-199	393	15	,	,	PUNCT
ijtc-199	393	16	(	(	PUNCT
ijtc-199	393	17	2007	2007	NUM
ijtc-199	393	18	)	)	PUNCT
ijtc-199	393	19	.	.	PUNCT
ijtc-199	394	1	the	the	DET
ijtc-199	394	2	effect	effect	NOUN
ijtc-199	394	3	of	of	ADP
ijtc-199	394	4	firm	firm	ADJ
ijtc-199	394	5	characteristics	characteristic	NOUN
ijtc-199	394	6	and	and	CCONJ
ijtc-199	394	7	corporate	corporate	ADJ
ijtc-199	394	8	governance	governance	NOUN
ijtc-199	394	9	on	on	ADP
ijtc-199	394	10	the	the	DET
ijtc-199	394	11	quality	quality	NOUN
ijtc-199	394	12	of	of	ADP
ijtc-199	394	13	internal	internal	ADJ
ijtc-199	394	14	control	control	NOUN
ijtc-199	394	15	over	over	ADP
ijtc-199	394	16	financial	financial	ADJ
ijtc-199	394	17	reporting	reporting	NOUN
ijtc-199	394	18	.	.	PUNCT
ijtc-199	395	1	korean	korean	ADJ
ijtc-199	395	2	accounting	accounting	NOUN
ijtc-199	395	3	and	and	CCONJ
ijtc-199	395	4	auditing	auditing	NOUN
ijtc-199	395	5	research	research	NOUN
ijtc-199	395	6	46	46	NUM
ijtc-199	395	7	,	,	PUNCT
ijtc-199	395	8	249–275	249–275	NUM
ijtc-199	395	9	,	,	PUNCT
ijtc-199	395	10	printed	print	VERB
ijtc-199	395	11	in	in	ADP
ijtc-199	395	12	korean	korean	PROPN
ijtc-199	395	13	.	.	PUNCT
ijtc-199	396	1	kim	kim	PROPN
ijtc-199	396	2	,	,	PUNCT
ijtc-199	396	3	j.-b	j.-b	PROPN
ijtc-199	396	4	.	.	PROPN
ijtc-199	396	5	,	,	PUNCT
ijtc-199	396	6	yi	yi	PROPN
ijtc-199	396	7	,	,	PUNCT
ijtc-199	396	8	c.h	c.h	PROPN
ijtc-199	396	9	.	.	PROPN
ijtc-199	396	10	,	,	PUNCT
ijtc-199	396	11	(	(	PUNCT
ijtc-199	396	12	2006	2006	NUM
ijtc-199	396	13	)	)	PUNCT
ijtc-199	396	14	.	.	PUNCT
ijtc-199	397	1	ownership	ownership	NOUN
ijtc-199	397	2	structure	structure	NOUN
ijtc-199	397	3	,	,	PUNCT
ijtc-199	397	4	business	business	NOUN
ijtc-199	397	5	group	group	NOUN
ijtc-199	397	6	affiliation	affiliation	NOUN
ijtc-199	397	7	,	,	PUNCT
ijtc-199	397	8	listing	list	VERB
ijtc-199	397	9	status	status	NOUN
ijtc-199	397	10	,	,	PUNCT
ijtc-199	397	11	and	and	CCONJ
ijtc-199	397	12	earnings	earning	NOUN
ijtc-199	397	13	management	management	NOUN
ijtc-199	397	14	:	:	PUNCT
ijtc-199	397	15	evidence	evidence	NOUN
ijtc-199	397	16	from	from	ADP
ijtc-199	397	17	korea.contemporary	korea.contemporary	PROPN
ijtc-199	397	18	accounting	accounting	NOUN
ijtc-199	397	19	research	research	NOUN
ijtc-199	397	20	23	23	NUM
ijtc-199	397	21	(	(	PUNCT
ijtc-199	397	22	2	2	NUM
ijtc-199	397	23	)	)	PUNCT
ijtc-199	397	24	,	,	PUNCT
ijtc-199	397	25	427–464	427–464	NUM
ijtc-199	397	26	.	.	PUNCT
ijtc-199	398	1	krishnan	krishnan	PROPN
ijtc-199	398	2	,	,	PUNCT
ijtc-199	398	3	j.	j.	PROPN
ijtc-199	398	4	,	,	PUNCT
ijtc-199	398	5	(	(	PUNCT
ijtc-199	398	6	2005	2005	NUM
ijtc-199	398	7	)	)	PUNCT
ijtc-199	398	8	.	.	PUNCT
ijtc-199	399	1	audit	audit	NOUN
ijtc-199	399	2	committee	committee	NOUN
ijtc-199	399	3	quality	quality	NOUN
ijtc-199	399	4	and	and	CCONJ
ijtc-199	399	5	internal	internal	ADJ
ijtc-199	399	6	control	control	NOUN
ijtc-199	399	7	:	:	PUNCT
ijtc-199	399	8	an	an	DET
ijtc-199	399	9	empirical	empirical	ADJ
ijtc-199	399	10	analysis	analysis	NOUN
ijtc-199	399	11	.	.	PUNCT
ijtc-199	400	1	the	the	DET
ijtc-199	400	2	accounting	accounting	NOUN
ijtc-199	400	3	review	review	NOUN
ijtc-199	400	4	80	80	NUM
ijtc-199	400	5	,	,	PUNCT
ijtc-199	400	6	649–675	649–675	NUM
ijtc-199	400	7	.	.	PROPN
ijtc-199	400	8	kwon	kwon	PROPN
ijtc-199	400	9	,	,	PUNCT
ijtc-199	400	10	d.-h	d.-h	PROPN
ijtc-199	400	11	.	.	PUNCT
ijtc-199	400	12	,	,	PUNCT
ijtc-199	400	13	choi	choi	NOUN
ijtc-199	400	14	,	,	PUNCT
ijtc-199	400	15	j.-h	j.-h	PROPN
ijtc-199	400	16	.	.	PUNCT
ijtc-199	400	17	,	,	PUNCT
ijtc-199	400	18	shin	shin	PROPN
ijtc-199	400	19	,	,	PUNCT
ijtc-199	400	20	j.	j.	PROPN
ijtc-199	400	21	,	,	PUNCT
ijtc-199	400	22	hyun	hyun	PROPN
ijtc-199	400	23	,	,	PUNCT
ijtc-199	400	24	j.-h	j.-h	PROPN
ijtc-199	400	25	.	.	PUNCT
ijtc-199	400	26	,	,	PUNCT
ijtc-199	400	27	(	(	PUNCT
ijtc-199	400	28	2012	2012	NUM
ijtc-199	400	29	)	)	PUNCT
ijtc-199	400	30	.	.	PUNCT
ijtc-199	401	1	the	the	DET
ijtc-199	401	2	effect	effect	NOUN
ijtc-199	401	3	of	of	ADP
ijtc-199	401	4	agency	agency	NOUN
ijtc-199	401	5	problem	problem	NOUN
ijtc-199	401	6	between	between	ADP
ijtc-199	401	7	controlling	control	VERB
ijtc-199	401	8	shareholders	shareholder	NOUN
ijtc-199	401	9	and	and	CCONJ
ijtc-199	401	10	minority	minority	NOUN
ijtc-199	401	11	shareholders	shareholder	NOUN
ijtc-199	401	12	on	on	ADP
ijtc-199	401	13	board	board	NOUN
ijtc-199	401	14	and	and	CCONJ
ijtc-199	401	15	audit	audit	NOUN
ijtc-199	401	16	committee	committee	NOUN
ijtc-199	401	17	characteristics	characteristic	NOUN
ijtc-199	401	18	.	.	PUNCT
ijtc-199	402	1	korean	korean	ADJ
ijtc-199	402	2	accounting	accounting	PROPN
ijtc-199	402	3	review	review	PROPN
ijtc-199	402	4	37	37	NUM
ijtc-199	402	5	(	(	PUNCT
ijtc-199	402	6	1	1	NUM
ijtc-199	402	7	)	)	PUNCT
ijtc-199	402	8	,	,	PUNCT
ijtc-199	402	9	121–155	121–155	NUM
ijtc-199	402	10	,	,	PUNCT
ijtc-199	402	11	printed	print	VERB
ijtc-199	402	12	in	in	ADP
ijtc-199	402	13	korean	korean	PROPN
ijtc-199	402	14	.	.	PUNCT
ijtc-199	403	1	la	la	PROPN
ijtc-199	403	2	porta	porta	PROPN
ijtc-199	403	3	,	,	PUNCT
ijtc-199	403	4	r.	r.	PROPN
ijtc-199	403	5	,	,	PUNCT
ijtc-199	403	6	lopez	lopez	NOUN
ijtc-199	403	7	-	-	PUNCT
ijtc-199	403	8	de	de	NOUN
ijtc-199	403	9	-	-	NOUN
ijtc-199	403	10	silances	silance	NOUN
ijtc-199	403	11	,	,	PUNCT
ijtc-199	403	12	f.	f.	PROPN
ijtc-199	403	13	,	,	PUNCT
ijtc-199	403	14	shleifer	shleifer	PROPN
ijtc-199	403	15	,	,	PUNCT
ijtc-199	403	16	a.	a.	NOUN
ijtc-199	403	17	,	,	PUNCT
ijtc-199	403	18	(	(	PUNCT
ijtc-199	403	19	1999	1999	NUM
ijtc-199	403	20	)	)	PUNCT
ijtc-199	403	21	.	.	PUNCT
ijtc-199	404	1	corporate	corporate	ADJ
ijtc-199	404	2	ownership	ownership	NOUN
ijtc-199	404	3	around	around	ADP
ijtc-199	404	4	the	the	DET
ijtc-199	404	5	world	world	NOUN
ijtc-199	404	6	.	.	PUNCT
ijtc-199	405	1	journal	journal	PROPN
ijtc-199	405	2	of	of	ADP
ijtc-199	405	3	finance	finance	NOUN
ijtc-199	405	4	54	54	NUM
ijtc-199	405	5	(	(	PUNCT
ijtc-199	405	6	2	2	NUM
ijtc-199	405	7	)	)	PUNCT
ijtc-199	405	8	,	,	PUNCT
ijtc-199	405	9	471–518	471–518	NUM
ijtc-199	405	10	.	.	PUNCT
ijtc-199	405	11	lee	lee	PROPN
ijtc-199	405	12	,	,	PUNCT
ijtc-199	405	13	j.-i	j.-i	PROPN
ijtc-199	405	14	.	.	PROPN
ijtc-199	405	15	,	,	PUNCT
ijtc-199	405	16	choi	choi	PROPN
ijtc-199	405	17	,	,	PUNCT
ijtc-199	405	18	s.	s.	PROPN
ijtc-199	405	19	,	,	PUNCT
ijtc-199	405	20	choi	choi	NOUN
ijtc-199	405	21	,	,	PUNCT
ijtc-199	405	22	j.-h	j.-h	PROPN
ijtc-199	405	23	.	.	PUNCT
ijtc-199	405	24	,	,	PUNCT
ijtc-199	405	25	(	(	PUNCT
ijtc-199	405	26	2010	2010	NUM
ijtc-199	405	27	)	)	PUNCT
ijtc-199	405	28	.	.	PUNCT
ijtc-199	406	1	the	the	DET
ijtc-199	406	2	association	association	NOUN
ijtc-199	406	3	between	between	ADP
ijtc-199	406	4	human	human	ADJ
ijtc-199	406	5	resource	resource	NOUN
ijtc-199	406	6	investment	investment	NOUN
ijtc-199	406	7	in	in	ADP
ijtc-199	406	8	internal	internal	ADJ
ijtc-199	406	9	control	control	NOUN
ijtc-199	406	10	and	and	CCONJ
ijtc-199	406	11	audit	audit	NOUN
ijtc-199	406	12	fees	fee	NOUN
ijtc-199	406	13	.	.	PUNCT
ijtc-199	407	1	koreanaccounting	koreanaccounte	VERB
ijtc-199	407	2	and	and	CCONJ
ijtc-199	407	3	auditing	auditing	NOUN
ijtc-199	407	4	research	research	NOUN
ijtc-199	407	5	51	51	NUM
ijtc-199	407	6	,	,	PUNCT
ijtc-199	407	7	191–225	191–225	NUM
ijtc-199	407	8	,	,	PUNCT
ijtc-199	407	9	mansyur	mansyur	NOUN
ijtc-199	407	10	(	(	PUNCT
ijtc-199	407	11	2019	2019	NUM
ijtc-199	407	12	)	)	PUNCT
ijtc-199	407	13	.	.	PUNCT
ijtc-199	408	1	banyak	banyak	PROPN
ijtc-199	408	2	pengelolaan	pengelolaan	PROPN
ijtc-199	408	3	aset	aset	VERB
ijtc-199	408	4	bermasalah	bermasalah	PROPN
ijtc-199	408	5	.	.	PUNCT
ijtc-199	409	1	https://radarsemarang	https://radarsemarang	INTJ
ijtc-199	409	2	.	.	PUNCT
ijtc-199	410	1	jawapos	jawapos	PROPN
ijtc-199	410	2	.	.	PUNCT
ijtc-199	410	3	com	com	NOUN
ijtc-199	410	4	/	/	SYM
ijtc-199	410	5	berita	berita	PROPN
ijtc-199	410	6	/	/	SYM
ijtc-199	410	7	semarang/2019/08/28	semarang/2019/08/28	PROPN
ijtc-199	410	8	/	/	SYM
ijtc-199	410	9	banyak	banyak	PROPN
ijtc-199	410	10	-	-	PUNCT
ijtc-199	410	11	pengelolaan	pengelolaan	NOUN
ijtc-199	410	12	-	-	PUNCT
ijtc-199	410	13	aset	aset	NOUN
ijtc-199	410	14	-	-	PUNCT
ijtc-199	410	15	bermasalah/	bermasalah/	NUM
ijtc-199	410	16	opong	opong	NOUN
ijtc-199	410	17	,	,	PUNCT
ijtc-199	410	18	k.k	k.k	PROPN
ijtc-199	410	19	.	.	PROPN
ijtc-199	410	20	,	,	PUNCT
ijtc-199	410	21	1996	1996	NUM
ijtc-199	410	22	.	.	PUNCT
ijtc-199	411	1	hourly	hourly	ADJ
ijtc-199	411	2	share	share	NOUN
ijtc-199	411	3	price	price	NOUN
ijtc-199	411	4	response	response	NOUN
ijtc-199	411	5	to	to	ADP
ijtc-199	411	6	the	the	DET
ijtc-199	411	7	release	release	NOUN
ijtc-199	411	8	of	of	ADP
ijtc-199	411	9	preliminary	preliminary	ADJ
ijtc-199	411	10	annual	annual	ADJ
ijtc-199	411	11	financial	financial	ADJ
ijtc-199	411	12	reports	report	NOUN
ijtc-199	411	13	:	:	PUNCT
ijtc-199	411	14	some	some	DET
ijtc-199	411	15	uk	uk	PROPN
ijtc-199	411	16	evidence	evidence	NOUN
ijtc-199	411	17	.	.	PUNCT
ijtc-199	412	1	britishaccounting	britishaccounte	VERB
ijtc-199	412	2	review	review	NOUN
ijtc-199	412	3	28	28	NUM
ijtc-199	412	4	,	,	PUNCT
ijtc-199	412	5	187–202	187–202	NUM
ijtc-199	412	6	.	.	PUNCT
ijtc-199	413	1	printed	print	VERB
ijtc-199	413	2	in	in	ADP
ijtc-199	413	3	korean	korean	PROPN
ijtc-199	413	4	.	.	PUNCT
ijtc-199	414	1	lee	lee	PROPN
ijtc-199	414	2	,	,	PUNCT
ijtc-199	414	3	m.-g	m.-g	PROPN
ijtc-199	414	4	.	.	PROPN
ijtc-199	414	5	,	,	PUNCT
ijtc-199	414	6	choi	choi	NOUN
ijtc-199	414	7	,	,	PUNCT
ijtc-199	414	8	s.-t	s.-t	NOUN
ijtc-199	414	9	.	.	PUNCT
ijtc-199	414	10	,	,	PUNCT
ijtc-199	414	11	chang	chang	PROPN
ijtc-199	414	12	,	,	PUNCT
ijtc-199	414	13	s.-j	s.-j	PROPN
ijtc-199	414	14	.	.	PROPN
ijtc-199	414	15	,	,	PUNCT
ijtc-199	414	16	(	(	PUNCT
ijtc-199	414	17	2007	2007	NUM
ijtc-199	414	18	)	)	PUNCT
ijtc-199	414	19	.	.	PUNCT
ijtc-199	415	1	weaknesses	weakness	NOUN
ijtc-199	415	2	in	in	ADP
ijtc-199	415	3	internal	internal	ADJ
ijtc-199	415	4	accounting	accounting	NOUN
ijtc-199	415	5	control	control	NOUN
ijtc-199	415	6	system	system	NOUN
ijtc-199	415	7	:	:	PUNCT
ijtc-199	415	8	its	its	PRON
ijtc-199	415	9	relation	relation	NOUN
ijtc-199	415	10	with	with	ADP
ijtc-199	415	11	earnings	earning	NOUN
ijtc-199	415	12	management	management	NOUN
ijtc-199	415	13	and	and	CCONJ
ijtc-199	415	14	information	information	NOUN
ijtc-199	415	15	risk	risk	NOUN
ijtc-199	415	16	.	.	PUNCT
ijtc-199	416	1	korean	korean	ADJ
ijtc-199	416	2	accounting	accounting	NOUN
ijtc-199	416	3	and	and	CCONJ
ijtc-199	416	4	auditing	auditing	NOUN
ijtc-199	416	5	research	research	NOUN
ijtc-199	416	6	46	46	NUM
ijtc-199	416	7	,	,	PUNCT
ijtc-199	416	8	61–91	61–91	NUM
ijtc-199	416	9	,	,	PUNCT
ijtc-199	416	10	pawlowicz	pawlowicz	NOUN
ijtc-199	416	11	,	,	PUNCT
ijtc-199	416	12	r.	r.	PROPN
ijtc-199	416	13	,	,	PUNCT
ijtc-199	416	14	(	(	PUNCT
ijtc-199	416	15	2011	2011	NUM
ijtc-199	416	16	)	)	PUNCT
ijtc-199	416	17	.	.	PUNCT
ijtc-199	417	1	the	the	DET
ijtc-199	417	2	effect	effect	NOUN
ijtc-199	417	3	of	of	ADP
ijtc-199	417	4	regulation	regulation	NOUN
ijtc-199	417	5	g	g	NOUN
ijtc-199	417	6	on	on	ADP
ijtc-199	417	7	the	the	DET
ijtc-199	417	8	timeliness	timeliness	NOUN
ijtc-199	417	9	and	and	CCONJ
ijtc-199	417	10	perceived	perceive	VERB
ijtc-199	417	11	reliability	reliability	NOUN
ijtc-199	417	12	of	of	ADP
ijtc-199	417	13	earnings	earning	NOUN
ijtc-199	417	14	announcements	announcement	NOUN
ijtc-199	417	15	,	,	PUNCT
ijtc-199	417	16	working	work	VERB
ijtc-199	417	17	paper.baruch	paper.baruch	PROPN
ijtc-199	417	18	college	college	NOUN
ijtc-199	417	19	,	,	PUNCT
ijtc-199	417	20	city	city	NOUN
ijtc-199	417	21	university	university	PROPN
ijtc-199	417	22	of	of	ADP
ijtc-199	417	23	new	new	PROPN
ijtc-199	417	24	york	york	PROPN
ijtc-199	417	25	.	.	PUNCT
ijtc-199	418	1	printed	print	VERB
ijtc-199	418	2	in	in	ADP
ijtc-199	418	3	korean	korean	PROPN
ijtc-199	418	4	.	.	PUNCT
ijtc-199	419	1	lee	lee	PROPN
ijtc-199	419	2	,	,	PUNCT
ijtc-199	419	3	m.	m.	NOUN
ijtc-199	419	4	,	,	PUNCT
ijtc-199	419	5	shim	shim	NOUN
ijtc-199	419	6	,	,	PUNCT
ijtc-199	419	7	h.-s	h.-s	PROPN
ijtc-199	419	8	.	.	PUNCT
ijtc-199	419	9	,	,	PUNCT
ijtc-199	419	10	choi	choi	NOUN
ijtc-199	419	11	,	,	PUNCT
ijtc-199	419	12	j.-h	j.-h	PROPN
ijtc-199	419	13	.	.	PUNCT
ijtc-199	419	14	,	,	PUNCT
ijtc-199	419	15	(	(	PUNCT
ijtc-199	419	16	2012	2012	NUM
ijtc-199	419	17	)	)	PUNCT
ijtc-199	419	18	.	.	PUNCT
ijtc-199	420	1	board	board	NOUN
ijtc-199	420	2	characteristics	characteristic	NOUN
ijtc-199	420	3	and	and	CCONJ
ijtc-199	420	4	the	the	DET
ijtc-199	420	5	frequency	frequency	NOUN
ijtc-199	420	6	of	of	ADP
ijtc-199	420	7	disclosure	disclosure	NOUN
ijtc-199	420	8	of	of	ADP
ijtc-199	420	9	the	the	DET
ijtc-199	420	10	firms	firm	NOUN
ijtc-199	420	11	belonging	belong	VERB
ijtc-199	420	12	to	to	ADP
ijtc-199	420	13	large	large	ADJ
ijtc-199	420	14	business	business	NOUN
ijtc-199	420	15	groups	group	NOUN
ijtc-199	420	16	.	.	PUNCT
ijtc-199	421	1	korean	korean	ADJ
ijtc-199	421	2	accounting	accounting	PROPN
ijtc-199	421	3	review	review	PROPN
ijtc-199	421	4	37	37	NUM
ijtc-199	421	5	(	(	PUNCT
ijtc-199	421	6	2	2	NUM
ijtc-199	421	7	)	)	PUNCT
ijtc-199	421	8	,	,	PUNCT
ijtc-199	421	9	279–320	279–320	NUM
ijtc-199	421	10	,	,	PUNCT
ijtc-199	421	11	printed	print	VERB
ijtc-199	421	12	in	in	ADP
ijtc-199	421	13	korean.ogneva	korean.ogneva	PROPN
ijtc-199	421	14	,	,	PUNCT
ijtc-199	421	15	m.	m.	NOUN
ijtc-199	421	16	,	,	PUNCT
ijtc-199	421	17	subramanyan	subramanyan	NOUN
ijtc-199	421	18	,	,	PUNCT
ijtc-199	421	19	k.r	k.r	PROPN
ijtc-199	421	20	.	.	PROPN
ijtc-199	421	21	,	,	PUNCT
ijtc-199	421	22	raghunandan	raghunandan	PROPN
ijtc-199	421	23	,	,	PUNCT
ijtc-199	421	24	k.	k.	PROPN
ijtc-199	421	25	,	,	PUNCT
ijtc-199	421	26	(	(	PUNCT
ijtc-199	421	27	2007	2007	NUM
ijtc-199	421	28	)	)	PUNCT
ijtc-199	421	29	.	.	PUNCT
ijtc-199	422	1	internal	internal	ADJ
ijtc-199	422	2	control	control	NOUN
ijtc-199	422	3	weakness	weakness	NOUN
ijtc-199	422	4	and	and	CCONJ
ijtc-199	422	5	cost	cost	NOUN
ijtc-199	422	6	of	of	ADP
ijtc-199	422	7	equity	equity	NOUN
ijtc-199	422	8	:	:	PUNCT
ijtc-199	422	9	evidence	evidence	NOUN
ijtc-199	422	10	from	from	ADP
ijtc-199	422	11	sox	sox	PROPN
ijtc-199	422	12	section	section	NOUN
ijtc-199	422	13	404disclosures	404disclosures	PROPN
ijtc-199	422	14	.	.	PUNCT
ijtc-199	423	1	the	the	DET
ijtc-199	423	2	accounting	accounting	NOUN
ijtc-199	423	3	review	review	NOUN
ijtc-199	423	4	82	82	NUM
ijtc-199	423	5	(	(	PUNCT
ijtc-199	423	6	5	5	NUM
ijtc-199	423	7	)	)	PUNCT
ijtc-199	423	8	,	,	PUNCT
ijtc-199	423	9	1255–1297	1255–1297	NUM
ijtc-199	423	10	.	.	PUNCT
ijtc-199	423	11	printed	print	VERB
ijtc-199	423	12	in	in	ADP
ijtc-199	423	13	korean	korean	PROPN
ijtc-199	423	14	.	.	PUNCT
ijtc-199	424	1	solidarity	solidarity	PROPN
ijtc-199	424	2	for	for	ADP
ijtc-199	424	3	economic	economic	ADJ
ijtc-199	424	4	reform	reform	NOUN
ijtc-199	424	5	,	,	PUNCT
ijtc-199	424	6	(	(	PUNCT
ijtc-199	424	7	2010	2010	NUM
ijtc-199	424	8	)	)	PUNCT
ijtc-199	424	9	.	.	PUNCT
ijtc-199	425	1	the	the	DET
ijtc-199	425	2	analysis	analysis	NOUN
ijtc-199	425	3	on	on	ADP
ijtc-199	425	4	the	the	DET
ijtc-199	425	5	dynamic	dynamic	ADJ
ijtc-199	425	6	changes	change	NOUN
ijtc-199	425	7	of	of	ADP
ijtc-199	425	8	200	200	NUM
ijtc-199	425	9	largest	large	ADJ
ijtc-199	425	10	companies	company	NOUN
ijtc-199	425	11	over	over	ADP
ijtc-199	425	12	1986–2006	1986–2006	NUM
ijtc-199	425	13	period	period	NOUN
ijtc-199	425	14	.	.	PUNCT
ijtc-199	426	1	seoul	seoul	PROPN
ijtc-199	426	2	,	,	PUNCT
ijtc-199	426	3	korea	korea	PROPN
ijtc-199	426	4	,	,	PUNCT
ijtc-199	426	5	printed	print	VERB
ijtc-199	426	6	in	in	ADP
ijtc-199	426	7	korean	korean	ADJ
ijtc-199	426	8	public	public	ADJ
ijtc-199	426	9	company	company	NOUN
ijtc-199	426	10	accounting	accounting	NOUN
ijtc-199	426	11	oversight	oversight	NOUN
ijtc-199	426	12	board	board	NOUN
ijtc-199	426	13	(	(	PUNCT
ijtc-199	426	14	pcaob	pcaob	NOUN
ijtc-199	426	15	)	)	PUNCT
ijtc-199	426	16	,	,	PUNCT
ijtc-199	426	17	(	(	PUNCT
ijtc-199	426	18	2004	2004	NUM
ijtc-199	426	19	)	)	PUNCT
ijtc-199	426	20	.	.	PUNCT
ijtc-199	427	1	an	an	DET
ijtc-199	427	2	audit	audit	NOUN
ijtc-199	427	3	of	of	ADP
ijtc-199	427	4	internal	internal	ADJ
ijtc-199	427	5	control	control	NOUN
ijtc-199	427	6	over	over	ADP
ijtc-199	427	7	financial	financial	ADJ
ijtc-199	427	8	reporting	reporting	NOUN
ijtc-199	427	9	performed	perform	VERB
ijtc-199	427	10	inconjunction	inconjunction	NOUN
ijtc-199	427	11	with	with	ADP
ijtc-199	427	12	an	an	DET
ijtc-199	427	13	audit	audit	NOUN
ijtc-199	427	14	of	of	ADP
ijtc-199	427	15	financial	financial	ADJ
ijtc-199	427	16	statements	statement	NOUN
ijtc-199	427	17	.	.	PUNCT
ijtc-199	428	1	auditing	auditing	NOUN
ijtc-199	428	2	standard	standard	NOUN
ijtc-199	428	3	no	no	INTJ
ijtc-199	428	4	.	.	NOUN
ijtc-199	428	5	2	2	NUM
ijtc-199	428	6	.	.	X
ijtc-199	428	7	washington	washington	PROPN
ijtc-199	428	8	,	,	PUNCT
ijtc-199	428	9	d.c	d.c	PROPN
ijtc-199	428	10	.	.	PUNCT
ijtc-199	428	11	:	:	PUNCT
ijtc-199	428	12	pcaob	pcaob	PROPN
ijtc-199	428	13	.	.	PUNCT
ijtc-199	429	1	the	the	DET
ijtc-199	429	2	influence	influence	NOUN
ijtc-199	429	3	of	of	ADP
ijtc-199	429	4	internal	internal	ADJ
ijtc-199	429	5	control	control	NOUN
ijtc-199	429	6	system	system	NOUN
ijtc-199	429	7	,	,	PUNCT
ijtc-199	429	8	cash	cash	NOUN
ijtc-199	429	9	sales	sale	NOUN
ijtc-199	429	10	on	on	ADP
ijtc-199	429	11	regional	regional	ADJ
ijtc-199	429	12	asset	asset	NOUN
ijtc-199	429	13	management	management	NOUN
ijtc-199	429	14	receipts	receipt	NOUN
ijtc-199	429	15	safkaur	safkaur	VERB
ijtc-199	429	16	60	60	NUM
ijtc-199	429	17	|	|	ADV
ijtc-199	429	18	ilomata	ilomata	PROPN
ijtc-199	429	19	international	international	ADJ
ijtc-199	429	20	journal	journal	NOUN
ijtc-199	429	21	of	of	ADP
ijtc-199	429	22	tax	tax	PROPN
ijtc-199	429	23	&	&	CCONJ
ijtc-199	429	24	accounting	accounting	PROPN
ijtc-199	429	25	volume	volume	NOUN
ijtc-199	429	26	2	2	NUM
ijtc-199	429	27	issue	issue	NOUN
ijtc-199	429	28	1	1	NUM
ijtc-199	429	29	,	,	PUNCT
ijtc-199	429	30	january	january	PROPN
ijtc-199	429	31	2021	2021	NUM
ijtc-199	429	32	safkaur.o	safkaur.o	PROPN
ijtc-199	429	33	,	,	PUNCT
ijtc-199	429	34	&	&	CCONJ
ijtc-199	429	35	herati	herati	PROPN
ijtc-199	429	36	,	,	PUNCT
ijtc-199	429	37	l.	l.	PROPN
ijtc-199	429	38	(	(	PUNCT
ijtc-199	429	39	2020	2020	NUM
ijtc-199	429	40	)	)	PUNCT
ijtc-199	429	41	.	.	PUNCT
ijtc-199	430	1	perubahan	perubahan	PROPN
ijtc-199	430	2	striktur	striktur	PROPN
ijtc-199	430	3	modal	modal	NOUN
ijtc-199	430	4	menyebabkan	menyebabkan	X
ijtc-199	430	5	perubahan	perubahan	PROPN
ijtc-199	430	6	struktur	struktur	PROPN
ijtc-199	430	7	modal	modal	NOUN
ijtc-199	430	8	.	.	PUNCT
ijtc-199	431	1	jurnal	jurnal	ADJ
ijtc-199	431	2	ekonomi	ekonomi	PROPN
ijtc-199	431	3	dan	dan	PROPN
ijtc-199	431	4	perbankan	perbankan	PROPN
ijtc-199	431	5	9(2	9(2	NUM
ijtc-199	431	6	)	)	PUNCT
ijtc-199	431	7	94	94	NUM
ijtc-199	431	8	-	-	SYM
ijtc-199	431	9	105	105	NUM
ijtc-199	431	10	sarikhani	sarikhani	NOUN
ijtc-199	431	11	,	,	PUNCT
ijtc-199	431	12	m.	m.	NOUN
ijtc-199	431	13	,	,	PUNCT
ijtc-199	431	14	ebrahimi	ebrahimi	PROPN
ijtc-199	431	15	,	,	PUNCT
ijtc-199	431	16	m.	m.	NOUN
ijtc-199	431	17	,	,	PUNCT
ijtc-199	431	18	(	(	PUNCT
ijtc-199	431	19	2011	2011	NUM
ijtc-199	431	20	)	)	PUNCT
ijtc-199	431	21	.	.	PUNCT
ijtc-199	432	1	corporate	corporate	ADJ
ijtc-199	432	2	governance	governance	NOUN
ijtc-199	432	3	and	and	CCONJ
ijtc-199	432	4	earnings	earning	NOUN
ijtc-199	432	5	informativeness	informativeness	NOUN
ijtc-199	432	6	:	:	PUNCT
ijtc-199	432	7	evidence	evidence	NOUN
ijtc-199	432	8	from	from	ADP
ijtc-199	432	9	iran	iran	PROPN
ijtc-199	432	10	.	.	PUNCT
ijtc-199	433	1	international	international	ADJ
ijtc-199	433	2	research	research	PROPN
ijtc-199	433	3	journal	journal	NOUN
ijtc-199	433	4	of	of	ADP
ijtc-199	433	5	finance	finance	NOUN
ijtc-199	433	6	and	and	CCONJ
ijtc-199	433	7	economics	economic	NOUN
ijtc-199	433	8	65	65	NUM
ijtc-199	433	9	,	,	PUNCT
ijtc-199	433	10	43–50	43–50	NUM
ijtc-199	433	11	.	.	PUNCT
ijtc-199	434	1	sohn	sohn	PROPN
ijtc-199	434	2	,	,	PUNCT
ijtc-199	434	3	s.	s.	PROPN
ijtc-199	434	4	,	,	PUNCT
ijtc-199	434	5	lee	lee	PROPN
ijtc-199	434	6	,	,	PUNCT
ijtc-199	434	7	e.	e.	PROPN
ijtc-199	434	8	,	,	PUNCT
ijtc-199	434	9	(	(	PUNCT
ijtc-199	434	10	2005	2005	NUM
ijtc-199	434	11	)	)	PUNCT
ijtc-199	434	12	.	.	PUNCT
ijtc-199	435	1	information	information	NOUN
ijtc-199	435	2	content	content	PROPN
ijtc-199	435	3	study	study	NOUN
ijtc-199	435	4	of	of	ADP
ijtc-199	435	5	timely	timely	ADJ
ijtc-199	435	6	disclosure	disclosure	NOUN
ijtc-199	435	7	regarding	regard	VERB
ijtc-199	435	8	income	income	NOUN
ijtc-199	435	9	structural	structural	ADJ
ijtc-199	435	10	changes	change	NOUN
ijtc-199	435	11	.	.	PUNCT
ijtc-199	436	1	korean	korean	ADJ
ijtc-199	436	2	accounting	accounting	PROPN
ijtc-199	436	3	journal14	journal14	PROPN
ijtc-199	436	4	,	,	PUNCT
ijtc-199	436	5	29–56	29–56	NUM
ijtc-199	436	6	.	.	PUNCT
ijtc-199	437	1	song	song	PROPN
ijtc-199	437	2	,	,	PUNCT
ijtc-199	437	3	i.m	i.m	PROPN
ijtc-199	437	4	.	.	PROPN
ijtc-199	437	5	,	,	PUNCT
ijtc-199	437	6	(	(	PUNCT
ijtc-199	437	7	1989	1989	NUM
ijtc-199	437	8	)	)	PUNCT
ijtc-199	437	9	.	.	PUNCT
ijtc-199	438	1	an	an	DET
ijtc-199	438	2	empirical	empirical	ADJ
ijtc-199	438	3	study	study	NOUN
ijtc-199	438	4	of	of	ADP
ijtc-199	438	5	usefulness	usefulness	NOUN
ijtc-199	438	6	of	of	ADP
ijtc-199	438	7	accounting	accounting	NOUN
ijtc-199	438	8	earnings	earning	NOUN
ijtc-199	438	9	:	:	PUNCT
ijtc-199	438	10	review	review	NOUN
ijtc-199	438	11	of	of	ADP
ijtc-199	438	12	the	the	DET
ijtc-199	438	13	timing	timing	NOUN
ijtc-199	438	14	of	of	ADP
ijtc-199	438	15	the	the	DET
ijtc-199	438	16	accounting	accounting	NOUN
ijtc-199	438	17	earnings	earning	NOUN
ijtc-199	438	18	disclosures	disclosure	NOUN
ijtc-199	438	19	using	use	VERB
ijtc-199	438	20	weekly	weekly	ADJ
ijtc-199	438	21	returns	return	NOUN
ijtc-199	438	22	.	.	PUNCT
ijtc-199	439	1	the	the	DET
ijtc-199	439	2	korean	korean	ADJ
ijtc-199	439	3	accounting	accounting	PROPN
ijtc-199	439	4	review	review	NOUN
ijtc-199	439	5	9	9	NUM
ijtc-199	439	6	,	,	PUNCT
ijtc-199	439	7	1–24	1–24	PROPN
ijtc-199	439	8	securities	securities	PROPN
ijtc-199	439	9	and	and	CCONJ
ijtc-199	439	10	exchange	exchange	PROPN
ijtc-199	439	11	commission	commission	PROPN
ijtc-199	439	12	(	(	PUNCT
ijtc-199	439	13	sec	sec	PROPN
ijtc-199	439	14	)	)	PUNCT
ijtc-199	439	15	,	,	PUNCT
ijtc-199	439	16	(	(	PUNCT
ijtc-199	439	17	2002	2002	NUM
ijtc-199	439	18	)	)	PUNCT
ijtc-199	439	19	.	.	PUNCT
ijtc-199	440	1	final	final	ADJ
ijtc-199	440	2	rule	rule	NOUN
ijtc-199	440	3	:	:	PUNCT
ijtc-199	440	4	certification	certification	NOUN
ijtc-199	440	5	of	of	ADP
ijtc-199	440	6	disclosure	disclosure	NOUN
ijtc-199	440	7	in	in	ADP
ijtc-199	440	8	companies	company	NOUN
ijtc-199	440	9	’	'	PUNCT
ijtc-199	440	10	quarterly	quarterly	ADJ
ijtc-199	440	11	and	and	CCONJ
ijtc-199	440	12	annual	annual	ADJ
ijtc-199	440	13	reports.release	reports.release	PROPN
ijtc-199	440	14	nos	nos	NOUN
ijtc-199	440	15	.	.	PROPN
ijtc-199	441	1	33–8124	33–8124	NUM
ijtc-199	441	2	;	;	PUNCT
ijtc-199	442	1	34–46427	34–46427	NUM
ijtc-199	442	2	.	.	PUNCT
ijtc-199	442	3	washington	washington	PROPN
ijtc-199	442	4	,	,	PUNCT
ijtc-199	442	5	d.c	d.c	PROPN
ijtc-199	442	6	.	.	PUNCT
ijtc-199	442	7	:	:	PUNCT
ijtc-199	442	8	sec.securities	sec.securitie	NOUN
ijtc-199	442	9	and	and	CCONJ
ijtc-199	442	10	exchange	exchange	PROPN
ijtc-199	442	11	commission	commission	PROPN
ijtc-199	442	12	(	(	PUNCT
ijtc-199	442	13	sec	sec	PROPN
ijtc-199	442	14	)	)	PUNCT
ijtc-199	442	15	.	.	PUNCT
ijtc-199	443	1	2003	2003	NUM
ijtc-199	443	2	.	.	PUNCT
ijtc-199	444	1	final	final	ADJ
ijtc-199	444	2	rule	rule	NOUN
ijtc-199	444	3	:	:	PUNCT
ijtc-199	444	4	management	management	NOUN
ijtc-199	444	5	’s	’s	PART
ijtc-199	444	6	reports	report	NOUN
ijtc-199	444	7	on	on	ADP
ijtc-199	444	8	internal	internal	ADJ
ijtc-199	444	9	control	control	NOUN
ijtc-199	444	10	over	over	ADP
ijtc-199	444	11	financial	financial	ADJ
ijtc-199	444	12	reporting	reporting	NOUN
ijtc-199	444	13	and	and	CCONJ
ijtc-199	444	14	certification	certification	NOUN
ijtc-199	444	15	of	of	ADP
ijtc-199	444	16	disclosure	disclosure	NOUN
ijtc-199	444	17	in	in	ADP
ijtc-199	444	18	exchange	exchange	NOUN
ijtc-199	444	19	act	act	VERB
ijtc-199	444	20	periodic	periodic	ADJ
ijtc-199	444	21	reports	report	NOUN
ijtc-199	444	22	.	.	PUNCT
ijtc-199	445	1	release	release	NOUN
ijtc-199	445	2	nos	nos	NOUN
ijtc-199	445	3	.	.	PUNCT
ijtc-199	445	4	33–8238	33–8238	NUM
ijtc-199	445	5	;	;	PUNCT
ijtc-199	445	6	34–47986	34–47986	NUM
ijtc-199	445	7	.	.	PUNCT
ijtc-199	446	1	washington	washington	PROPN
ijtc-199	446	2	d.c	d.c	PROPN
ijtc-199	446	3	.	.	PUNCT
ijtc-199	446	4	:	:	PUNCT
ijtc-199	447	1	sec	sec	PROPN
ijtc-199	447	2	august	august	PROPN
ijtc-199	447	3	14.shin	14.shin	NUM
ijtc-199	447	4	,	,	PUNCT
ijtc-199	447	5	h.g	h.g	PROPN
ijtc-199	447	6	.	.	PROPN
ijtc-199	447	7	,	,	PUNCT
ijtc-199	447	8	(	(	PUNCT
ijtc-199	447	9	2007	2007	NUM
ijtc-199	447	10	)	)	PUNCT
ijtc-199	447	11	.	.	PUNCT
ijtc-199	448	1	analysis	analysis	NOUN
ijtc-199	448	2	of	of	ADP
ijtc-199	448	3	review	review	NOUN
ijtc-199	448	4	reports	report	NOUN
ijtc-199	448	5	on	on	ADP
ijtc-199	448	6	internal	internal	ADJ
ijtc-199	448	7	control	control	NOUN
ijtc-199	448	8	systems	system	NOUN
ijtc-199	448	9	.	.	PUNCT
ijtc-199	449	1	korean	korean	ADJ
ijtc-199	449	2	accounting	accounting	PROPN
ijtc-199	449	3	journal	journal	PROPN
ijtc-199	449	4	16	16	NUM
ijtc-199	449	5	(	(	PUNCT
ijtc-199	449	6	1	1	NUM
ijtc-199	449	7	)	)	PUNCT
ijtc-199	449	8	,	,	PUNCT
ijtc-199	449	9	107–128	107–128	NUM
ijtc-199	449	10	,	,	PUNCT