id	sid	tid	token	lemma	pos
ijtc-59	1	1	the	the	DET
ijtc-59	1	2	illomata	illomata	PROPN
ijtc-59	1	3	international	international	PROPN
ijtc-59	1	4	journal	journal	PROPN
ijtc-59	1	5	of	of	ADP
ijtc-59	1	6	management	management	NOUN
ijtc-59	1	7	ijtc	ijtc	PROPN
ijtc-59	1	8	ilomata	ilomata	PROPN
ijtc-59	1	9	international	international	PROPN
ijtc-59	1	10	journal	journal	NOUN
ijtc-59	1	11	of	of	ADP
ijtc-59	1	12	tax	tax	PROPN
ijtc-59	1	13	&	&	CCONJ
ijtc-59	1	14	accounting	account	VERB
ijtc-59	1	15	p	p	PROPN
ijtc-59	1	16	-	-	PUNCT
ijtc-59	1	17	issn	issn	NOUN
ijtc-59	1	18	:	:	PUNCT
ijtc-59	1	19	2714	2714	NUM
ijtc-59	1	20	-	-	SYM
ijtc-59	1	21	9838	9838	NUM
ijtc-59	1	22	;	;	PUNCT
ijtc-59	1	23	e	e	X
ijtc-59	1	24	-	-	PUNCT
ijtc-59	1	25	issn	issn	NOUN
ijtc-59	1	26	:	:	PUNCT
ijtc-59	1	27	2714	2714	NUM
ijtc-59	1	28	-	-	SYM
ijtc-59	1	29	9846	9846	NUM
ijtc-59	1	30	vol	vol	NOUN
ijtc-59	1	31	.	.	PROPN
ijtc-59	1	32	1	1	NUM
ijtc-59	1	33	no	no	NOUN
ijtc-59	1	34	.	.	NOUN
ijtc-59	1	35	2	2	NUM
ijtc-59	1	36	march	march	NOUN
ijtc-59	1	37	2020	2020	NUM
ijtc-59	2	1	pp	pp	ADP
ijtc-59	2	2	:	:	PUNCT
ijtc-59	2	3	74	74	NUM
ijtc-59	2	4	-	-	SYM
ijtc-59	2	5	88	88	NUM
ijtc-59	2	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-59	2	7	74	74	NUM
ijtc-59	2	8	|	|	ADV
ijtc-59	2	9	ilomata	ilomata	NOUN
ijtc-59	2	10	international	international	ADJ
ijtc-59	2	11	journal	journal	NOUN
ijtc-59	2	12	of	of	ADP
ijtc-59	2	13	tax	tax	PROPN
ijtc-59	2	14	&	&	CCONJ
ijtc-59	2	15	accounting	accounting	PROPN
ijtc-59	2	16	vol	vol	NOUN
ijtc-59	2	17	.	.	PROPN
ijtc-59	2	18	1	1	NUM
ijtc-59	2	19	no	no	NOUN
ijtc-59	2	20	.	.	NOUN
ijtc-59	2	21	2	2	NUM
ijtc-59	2	22	march	march	PROPN
ijtc-59	2	23	2020	2020	NUM
ijtc-59	2	24	review	review	NOUN
ijtc-59	2	25	on	on	ADP
ijtc-59	2	26	fraud	fraud	NOUN
ijtc-59	2	27	research	research	NOUN
ijtc-59	2	28	:	:	PUNCT
ijtc-59	2	29	a	a	DET
ijtc-59	2	30	study	study	NOUN
ijtc-59	2	31	of	of	ADP
ijtc-59	2	32	vote	vote	NOUN
ijtc-59	2	33	-	-	PUNCT
ijtc-59	2	34	counting	count	VERB
ijtc-59	2	35	yeni	yeni	ADJ
ijtc-59	2	36	priatna	priatna	NOUN
ijtc-59	2	37	sari1	sari1	NOUN
ijtc-59	2	38	,	,	PUNCT
ijtc-59	2	39	ari	ari	PROPN
ijtc-59	2	40	kuncoro	kuncoro	PROPN
ijtc-59	2	41	widagdo2	widagdo2	PROPN
ijtc-59	2	42	,	,	PUNCT
ijtc-59	2	43	evy	evy	PROPN
ijtc-59	2	44	gantyowati3	gantyowati3	PROPN
ijtc-59	2	45	1politeknik	1politeknik	NUM
ijtc-59	2	46	harapan	harapan	PROPN
ijtc-59	2	47	bersama	bersama	PROPN
ijtc-59	2	48	tegal	tegal	PROPN
ijtc-59	2	49	central	central	PROPN
ijtc-59	2	50	java	java	PROPN
ijtc-59	2	51	,	,	PUNCT
ijtc-59	2	52	indonesia	indonesia	PROPN
ijtc-59	2	53	23sebelas	23sebelas	PROPN
ijtc-59	2	54	maret	maret	PROPN
ijtc-59	2	55	universitysurakarta	universitysurakarta	PROPN
ijtc-59	2	56	,	,	PUNCT
ijtc-59	2	57	central	central	PROPN
ijtc-59	2	58	java	java	PROPN
ijtc-59	2	59	indonesia	indonesia	PROPN
ijtc-59	2	60	yeni.priatna@gmail.com	yeni.priatna@gmail.com	PROPN
ijtc-59	2	61	submitted	submit	VERB
ijtc-59	2	62	:	:	PUNCT
ijtc-59	2	63	jan	jan	PROPN
ijtc-59	2	64	11th	11th	ADJ
ijtc-59	2	65	2020	2020	NUM
ijtc-59	2	66	revised	revise	VERB
ijtc-59	2	67	:	:	PUNCT
ijtc-59	2	68	feb	feb	PROPN
ijtc-59	2	69	8th	8th	PROPN
ijtc-59	2	70	2020	2020	NUM
ijtc-59	2	71	published	publish	VERB
ijtc-59	2	72	:	:	PUNCT
ijtc-59	2	73	march	march	PROPN
ijtc-59	2	74	2020	2020	NUM
ijtc-59	2	75	abstract	abstract	ADV
ijtc-59	2	76	this	this	DET
ijtc-59	2	77	study	study	NOUN
ijtc-59	2	78	was	be	AUX
ijtc-59	2	79	aimed	aim	VERB
ijtc-59	2	80	to	to	PART
ijtc-59	2	81	conduct	conduct	VERB
ijtc-59	2	82	a	a	DET
ijtc-59	2	83	literature	literature	NOUN
ijtc-59	2	84	study	study	NOUN
ijtc-59	2	85	on	on	ADP
ijtc-59	2	86	research	research	NOUN
ijtc-59	2	87	related	relate	VERB
ijtc-59	2	88	to	to	ADP
ijtc-59	2	89	fraud	fraud	NOUN
ijtc-59	2	90	.	.	PUNCT
ijtc-59	3	1	the	the	DET
ijtc-59	3	2	research	research	NOUN
ijtc-59	3	3	method	method	NOUN
ijtc-59	3	4	used	use	VERB
ijtc-59	3	5	is	be	AUX
ijtc-59	3	6	to	to	PART
ijtc-59	3	7	use	use	VERB
ijtc-59	3	8	the	the	DET
ijtc-59	3	9	literature	literature	NOUN
ijtc-59	3	10	study	study	NOUN
ijtc-59	3	11	method	method	NOUN
ijtc-59	3	12	by	by	ADP
ijtc-59	3	13	using	use	VERB
ijtc-59	3	14	the	the	DET
ijtc-59	3	15	vote	vote	NOUN
ijtc-59	3	16	-	-	PUNCT
ijtc-59	3	17	counting	count	VERB
ijtc-59	3	18	model	model	NOUN
ijtc-59	3	19	.	.	PUNCT
ijtc-59	4	1	this	this	DET
ijtc-59	4	2	research	research	NOUN
ijtc-59	4	3	would	would	AUX
ijtc-59	4	4	identify	identify	VERB
ijtc-59	4	5	papers	paper	NOUN
ijtc-59	4	6	relating	relate	VERB
ijtc-59	4	7	to	to	PART
ijtc-59	4	8	fraud	fraud	VERB
ijtc-59	4	9	that	that	PRON
ijtc-59	4	10	has	have	AUX
ijtc-59	4	11	been	be	AUX
ijtc-59	4	12	obtained	obtain	VERB
ijtc-59	4	13	from	from	ADP
ijtc-59	4	14	various	various	ADJ
ijtc-59	4	15	existing	exist	VERB
ijtc-59	4	16	databases	database	NOUN
ijtc-59	4	17	.	.	PUNCT
ijtc-59	5	1	next	next	ADV
ijtc-59	5	2	,	,	PUNCT
ijtc-59	5	3	the	the	DET
ijtc-59	5	4	researcher	researcher	NOUN
ijtc-59	5	5	classified	classify	VERB
ijtc-59	5	6	the	the	DET
ijtc-59	5	7	paper	paper	NOUN
ijtc-59	5	8	by	by	ADP
ijtc-59	5	9	classifying	classify	VERB
ijtc-59	5	10	the	the	DET
ijtc-59	5	11	focus	focus	NOUN
ijtc-59	5	12	of	of	ADP
ijtc-59	5	13	research	research	NOUN
ijtc-59	5	14	at	at	ADP
ijtc-59	5	15	the	the	DET
ijtc-59	5	16	paper	paper	NOUN
ijtc-59	5	17	stage	stage	NOUN
ijtc-59	5	18	in	in	ADP
ijtc-59	5	19	fraud	fraud	NOUN
ijtc-59	5	20	prevention	prevention	NOUN
ijtc-59	5	21	,	,	PUNCT
ijtc-59	5	22	detection	detection	NOUN
ijtc-59	5	23	,	,	PUNCT
ijtc-59	5	24	investigation	investigation	NOUN
ijtc-59	5	25	or	or	CCONJ
ijtc-59	5	26	remediation	remediation	NOUN
ijtc-59	5	27	.	.	PUNCT
ijtc-59	6	1	the	the	DET
ijtc-59	6	2	results	result	NOUN
ijtc-59	6	3	of	of	ADP
ijtc-59	6	4	this	this	DET
ijtc-59	6	5	study	study	NOUN
ijtc-59	6	6	were	be	AUX
ijtc-59	6	7	recommendations	recommendation	NOUN
ijtc-59	6	8	for	for	ADP
ijtc-59	6	9	researchers	researcher	NOUN
ijtc-59	6	10	,	,	PUNCT
ijtc-59	6	11	in	in	ADP
ijtc-59	6	12	terms	term	NOUN
ijtc-59	6	13	of	of	ADP
ijtc-59	6	14	what	what	PRON
ijtc-59	6	15	is	be	AUX
ijtc-59	6	16	still	still	ADV
ijtc-59	6	17	open	open	ADJ
ijtc-59	6	18	as	as	ADP
ijtc-59	6	19	material	material	NOUN
ijtc-59	6	20	in	in	ADP
ijtc-59	6	21	research	research	NOUN
ijtc-59	6	22	related	relate	VERB
ijtc-59	6	23	to	to	ADP
ijtc-59	6	24	fraud	fraud	NOUN
ijtc-59	6	25	.	.	PUNCT
ijtc-59	7	1	keyword	keyword	NOUN
ijtc-59	7	2	:	:	PUNCT
ijtc-59	7	3	fraud	fraud	NOUN
ijtc-59	7	4	,	,	PUNCT
ijtc-59	7	5	vote	vote	NOUN
ijtc-59	7	6	-	-	PUNCT
ijtc-59	7	7	counting	counting	NOUN
ijtc-59	7	8	,	,	PUNCT
ijtc-59	7	9	review	review	NOUN
ijtc-59	7	10	introduction	introduction	NOUN
ijtc-59	7	11	the	the	DET
ijtc-59	7	12	occurrence	occurrence	NOUN
ijtc-59	7	13	of	of	ADP
ijtc-59	7	14	fraud	fraud	NOUN
ijtc-59	7	15	in	in	ADP
ijtc-59	7	16	private	private	ADJ
ijtc-59	7	17	companies	company	NOUN
ijtc-59	7	18	or	or	CCONJ
ijtc-59	7	19	the	the	DET
ijtc-59	7	20	public	public	ADJ
ijtc-59	7	21	sector	sector	NOUN
ijtc-59	7	22	is	be	AUX
ijtc-59	7	23	currently	currently	ADV
ijtc-59	7	24	symptomatic	symptomatic	ADJ
ijtc-59	7	25	in	in	ADP
ijtc-59	7	26	various	various	ADJ
ijtc-59	7	27	ways	way	NOUN
ijtc-59	7	28	.	.	PUNCT
ijtc-59	8	1	there	there	PRON
ijtc-59	8	2	are	be	VERB
ijtc-59	8	3	millions	million	NOUN
ijtc-59	8	4	of	of	ADP
ijtc-59	8	5	businesses	business	NOUN
ijtc-59	8	6	and	and	CCONJ
ijtc-59	8	7	government	government	NOUN
ijtc-59	8	8	organizations	organization	NOUN
ijtc-59	8	9	operating	operate	VERB
ijtc-59	8	10	throughout	throughout	ADP
ijtc-59	8	11	the	the	DET
ijtc-59	8	12	world	world	NOUN
ijtc-59	8	13	that	that	PRON
ijtc-59	8	14	have	have	AUX
ijtc-59	8	15	been	be	AUX
ijtc-59	8	16	vulnerable	vulnerable	ADJ
ijtc-59	8	17	to	to	ADP
ijtc-59	8	18	fraud	fraud	NOUN
ijtc-59	8	19	committed	commit	VERB
ijtc-59	8	20	by	by	ADP
ijtc-59	8	21	employees	employee	NOUN
ijtc-59	8	22	or	or	CCONJ
ijtc-59	8	23	managers	manager	NOUN
ijtc-59	8	24	who	who	PRON
ijtc-59	8	25	manage	manage	VERB
ijtc-59	8	26	these	these	DET
ijtc-59	8	27	entities	entity	NOUN
ijtc-59	8	28	(	(	PUNCT
ijtc-59	8	29	dorris	dorris	PROPN
ijtc-59	8	30	,	,	PUNCT
ijtc-59	8	31	2018	2018	NUM
ijtc-59	8	32	)	)	PUNCT
ijtc-59	8	33	.	.	PUNCT
ijtc-59	9	1	fraud	fraud	NOUN
ijtc-59	9	2	and	and	CCONJ
ijtc-59	9	3	fraud	fraud	NOUN
ijtc-59	9	4	are	be	AUX
ijtc-59	9	5	now	now	ADV
ijtc-59	9	6	considered	consider	VERB
ijtc-59	9	7	as	as	ADP
ijtc-59	9	8	one	one	NUM
ijtc-59	9	9	of	of	ADP
ijtc-59	9	10	the	the	DET
ijtc-59	9	11	main	main	ADJ
ijtc-59	9	12	problems	problem	NOUN
ijtc-59	9	13	and	and	CCONJ
ijtc-59	9	14	become	become	VERB
ijtc-59	9	15	a	a	DET
ijtc-59	9	16	serious	serious	ADJ
ijtc-59	9	17	challenge	challenge	NOUN
ijtc-59	9	18	for	for	ADP
ijtc-59	9	19	all	all	DET
ijtc-59	9	20	types	type	NOUN
ijtc-59	9	21	of	of	ADP
ijtc-59	9	22	organizations	organization	NOUN
ijtc-59	9	23	,	,	PUNCT
ijtc-59	9	24	both	both	CCONJ
ijtc-59	9	25	business	business	NOUN
ijtc-59	9	26	and	and	CCONJ
ijtc-59	9	27	public	public	ADJ
ijtc-59	9	28	entities	entity	NOUN
ijtc-59	9	29	(	(	PUNCT
ijtc-59	9	30	law	law	NOUN
ijtc-59	9	31	,	,	PUNCT
ijtc-59	9	32	2011	2011	NUM
ijtc-59	9	33	;	;	PUNCT
ijtc-59	9	34	perri	perri	NOUN
ijtc-59	9	35	and	and	CCONJ
ijtc-59	9	36	brody	brody	NOUN
ijtc-59	9	37	,	,	PUNCT
ijtc-59	9	38	2012	2012	NUM
ijtc-59	9	39	)	)	PUNCT
ijtc-59	9	40	.	.	PUNCT
ijtc-59	10	1	to	to	PART
ijtc-59	10	2	survive	survive	VERB
ijtc-59	10	3	,	,	PUNCT
ijtc-59	10	4	every	every	DET
ijtc-59	10	5	organization	organization	NOUN
ijtc-59	10	6	must	must	AUX
ijtc-59	10	7	be	be	AUX
ijtc-59	10	8	able	able	ADJ
ijtc-59	10	9	to	to	PART
ijtc-59	10	10	detect	detect	VERB
ijtc-59	10	11	the	the	DET
ijtc-59	10	12	problem	problem	NOUN
ijtc-59	10	13	of	of	ADP
ijtc-59	10	14	fraud	fraud	NOUN
ijtc-59	10	15	and	and	CCONJ
ijtc-59	10	16	deal	deal	VERB
ijtc-59	10	17	with	with	ADP
ijtc-59	10	18	it	it	PRON
ijtc-59	10	19	wisely	wisely	ADV
ijtc-59	10	20	(	(	PUNCT
ijtc-59	10	21	button	button	NOUN
ijtc-59	10	22	et	et	PROPN
ijtc-59	10	23	al	al	PROPN
ijtc-59	10	24	.	.	PROPN
ijtc-59	10	25	,	,	PUNCT
ijtc-59	10	26	2011	2011	NUM
ijtc-59	10	27	)	)	PUNCT
ijtc-59	10	28	.	.	PUNCT
ijtc-59	11	1	the	the	DET
ijtc-59	11	2	total	total	ADJ
ijtc-59	11	3	losses	loss	NOUN
ijtc-59	11	4	due	due	ADJ
ijtc-59	11	5	to	to	ADP
ijtc-59	11	6	fraud	fraud	VERB
ijtc-59	11	7	in	in	ADP
ijtc-59	11	8	various	various	ADJ
ijtc-59	11	9	sectors	sector	NOUN
ijtc-59	11	10	that	that	PRON
ijtc-59	11	11	occur	occur	VERB
ijtc-59	11	12	in	in	ADP
ijtc-59	11	13	western	western	ADJ
ijtc-59	11	14	europe	europe	PROPN
ijtc-59	11	15	are	be	AUX
ijtc-59	11	16	around	around	ADV
ijtc-59	11	17	$	$	SYM
ijtc-59	11	18	200,000	200,000	NUM
ijtc-59	11	19	,	,	PUNCT
ijtc-59	11	20	in	in	ADP
ijtc-59	11	21	south	south	PROPN
ijtc-59	11	22	asia	asia	PROPN
ijtc-59	11	23	around	around	ADP
ijtc-59	11	24	$	$	SYM
ijtc-59	11	25	100,000	100,000	NUM
ijtc-59	11	26	,	,	PUNCT
ijtc-59	11	27	in	in	ADP
ijtc-59	11	28	eastern	eastern	PROPN
ijtc-59	11	29	europe	europe	PROPN
ijtc-59	11	30	and	and	CCONJ
ijtc-59	11	31	central	central	ADJ
ijtc-59	11	32	asia	asia	PROPN
ijtc-59	11	33	around	around	ADP
ijtc-59	11	34	4150,000	4150,000	NUM
ijtc-59	11	35	,	,	PUNCT
ijtc-59	11	36	in	in	ADP
ijtc-59	11	37	latin	latin	PROPN
ijtc-59	11	38	america	america	PROPN
ijtc-59	11	39	$	$	SYM
ijtc-59	11	40	193,000	193,000	NUM
ijtc-59	11	41	in	in	ADP
ijtc-59	11	42	the	the	DET
ijtc-59	11	43	middle	middle	PROPN
ijtc-59	11	44	east	east	PROPN
ijtc-59	11	45	and	and	CCONJ
ijtc-59	11	46	north	north	PROPN
ijtc-59	11	47	africa	africa	PROPN
ijtc-59	11	48	around	around	ADP
ijtc-59	11	49	$	$	SYM
ijtc-59	11	50	200,000	200,000	NUM
ijtc-59	11	51	and	and	CCONJ
ijtc-59	11	52	in	in	ADP
ijtc-59	11	53	canada	canada	PROPN
ijtc-59	11	54	around	around	ADP
ijtc-59	11	55	$	$	SYM
ijtc-59	11	56	200,000	200,000	NUM
ijtc-59	11	57	according	accord	VERB
ijtc-59	11	58	to	to	ADP
ijtc-59	11	59	the	the	DET
ijtc-59	11	60	report	report	NOUN
ijtc-59	11	61	from	from	ADP
ijtc-59	11	62	report	report	NOUN
ijtc-59	11	63	to	to	ADP
ijtc-59	11	64	the	the	DET
ijtc-59	11	65	nations	nation	NOUN
ijtc-59	11	66	in	in	ADP
ijtc-59	11	67	2018	2018	NUM
ijtc-59	11	68	published	publish	VERB
ijtc-59	11	69	by	by	ADP
ijtc-59	11	70	the	the	DET
ijtc-59	11	71	acfe	acfe	NOUN
ijtc-59	11	72	.	.	PUNCT
ijtc-59	12	1	(	(	PUNCT
ijtc-59	12	2	dorris	dorris	PROPN
ijtc-59	12	3	,	,	PUNCT
ijtc-59	12	4	2018	2018	NUM
ijtc-59	12	5	)	)	PUNCT
ijtc-59	12	6	.	.	PUNCT
ijtc-59	13	1	the	the	DET
ijtc-59	13	2	fraud	fraud	NOUN
ijtc-59	13	3	in	in	ADP
ijtc-59	13	4	the	the	DET
ijtc-59	13	5	form	form	NOUN
ijtc-59	13	6	of	of	ADP
ijtc-59	13	7	corruption	corruption	NOUN
ijtc-59	13	8	in	in	ADP
ijtc-59	13	9	the	the	DET
ijtc-59	13	10	current	current	ADJ
ijtc-59	13	11	government	government	NOUN
ijtc-59	13	12	is	be	AUX
ijtc-59	13	13	also	also	ADV
ijtc-59	13	14	an	an	DET
ijtc-59	13	15	important	important	ADJ
ijtc-59	13	16	problem	problem	NOUN
ijtc-59	13	17	that	that	PRON
ijtc-59	13	18	can	can	AUX
ijtc-59	13	19	not	not	PART
ijtc-59	13	20	be	be	AUX
ijtc-59	13	21	underestimated	underestimate	VERB
ijtc-59	13	22	in	in	ADP
ijtc-59	13	23	indonesia	indonesia	PROPN
ijtc-59	13	24	.	.	PUNCT
ijtc-59	14	1	some	some	PRON
ijtc-59	14	2	of	of	ADP
ijtc-59	14	3	the	the	DET
ijtc-59	14	4	news	news	NOUN
ijtc-59	14	5	included	include	VERB
ijtc-59	14	6	the	the	DET
ijtc-59	14	7	arrest	arrest	NOUN
ijtc-59	14	8	of	of	ADP
ijtc-59	14	9	18	18	NUM
ijtc-59	14	10	regional	regional	ADJ
ijtc-59	14	11	heads	head	NOUN
ijtc-59	14	12	in	in	ADP
ijtc-59	14	13	indonesia	indonesia	PROPN
ijtc-59	14	14	who	who	PRON
ijtc-59	14	15	were	be	AUX
ijtc-59	14	16	only	only	ADV
ijtc-59	14	17	17	17	NUM
ijtc-59	14	18	months	month	NOUN
ijtc-59	14	19	as	as	ADP
ijtc-59	14	20	regional	regional	ADJ
ijtc-59	14	21	heads	head	NOUN
ijtc-59	14	22	(	(	PUNCT
ijtc-59	14	23	gabrillin	gabrillin	NOUN
ijtc-59	14	24	,	,	PUNCT
ijtc-59	14	25	2018	2018	NUM
ijtc-59	14	26	)	)	PUNCT
ijtc-59	14	27	,	,	PUNCT
ijtc-59	14	28	of	of	ADP
ijtc-59	14	29	course	course	NOUN
ijtc-59	14	30	,	,	PUNCT
ijtc-59	14	31	raising	raise	VERB
ijtc-59	14	32	concerns	concern	NOUN
ijtc-59	14	33	about	about	ADP
ijtc-59	14	34	the	the	DET
ijtc-59	14	35	conditions	condition	NOUN
ijtc-59	14	36	of	of	ADP
ijtc-59	14	37	fraud	fraud	NOUN
ijtc-59	14	38	that	that	PRON
ijtc-59	14	39	occurred	occur	VERB
ijtc-59	14	40	in	in	ADP
ijtc-59	14	41	the	the	DET
ijtc-59	14	42	public	public	ADJ
ijtc-59	14	43	sector	sector	NOUN
ijtc-59	14	44	.	.	PUNCT
ijtc-59	15	1	what	what	PRON
ijtc-59	15	2	is	be	AUX
ijtc-59	15	3	even	even	ADV
ijtc-59	15	4	more	more	ADJ
ijtc-59	15	5	concerning	concern	VERB
ijtc-59	15	6	is	be	AUX
ijtc-59	15	7	that	that	SCONJ
ijtc-59	15	8	the	the	DET
ijtc-59	15	9	statement	statement	NOUN
ijtc-59	15	10	delivered	deliver	VERB
ijtc-59	15	11	by	by	ADP
ijtc-59	15	12	the	the	DET
ijtc-59	15	13	minister	minister	PROPN
ijtc-59	15	14	of	of	ADP
ijtc-59	15	15	home	home	NOUN
ijtc-59	15	16	affairs	affair	NOUN
ijtc-59	15	17	also	also	ADV
ijtc-59	15	18	stated	state	VERB
ijtc-59	15	19	that	that	SCONJ
ijtc-59	15	20	during	during	ADP
ijtc-59	15	21	2014	2014	NUM
ijtc-59	15	22	until	until	ADP
ijtc-59	15	23	2017	2017	NUM
ijtc-59	15	24	there	there	PRON
ijtc-59	15	25	were	be	VERB
ijtc-59	15	26	313	313	NUM
ijtc-59	15	27	regional	regional	ADJ
ijtc-59	15	28	heads	head	NOUN
ijtc-59	15	29	affected	affect	VERB
ijtc-59	15	30	by	by	ADP
ijtc-59	15	31	corruption	corruption	NOUN
ijtc-59	15	32	cases	case	NOUN
ijtc-59	15	33	(	(	PUNCT
ijtc-59	15	34	kuswandi	kuswandi	PROPN
ijtc-59	15	35	,	,	PUNCT
ijtc-59	15	36	2017	2017	NUM
ijtc-59	15	37	)	)	PUNCT
ijtc-59	15	38	.	.	PUNCT
ijtc-59	16	1	to	to	PART
ijtc-59	16	2	overcome	overcome	VERB
ijtc-59	16	3	this	this	DET
ijtc-59	16	4	fraudulent	fraudulent	ADJ
ijtc-59	16	5	practice	practice	NOUN
ijtc-59	16	6	,	,	PUNCT
ijtc-59	16	7	various	various	ADJ
ijtc-59	16	8	researchers	researcher	NOUN
ijtc-59	16	9	have	have	AUX
ijtc-59	16	10	conducted	conduct	VERB
ijtc-59	16	11	a	a	DET
ijtc-59	16	12	series	series	NOUN
ijtc-59	16	13	of	of	ADP
ijtc-59	16	14	studies	study	NOUN
ijtc-59	16	15	relating	relate	VERB
ijtc-59	16	16	to	to	ADP
ijtc-59	16	17	fraud	fraud	NOUN
ijtc-59	16	18	.	.	PUNCT
ijtc-59	17	1	fraud	fraud	NOUN
ijtc-59	17	2	studies	study	NOUN
ijtc-59	17	3	have	have	AUX
ijtc-59	17	4	been	be	AUX
ijtc-59	17	5	carried	carry	VERB
ijtc-59	17	6	out	out	ADP
ijtc-59	17	7	by	by	ADP
ijtc-59	17	8	researchers	researcher	NOUN
ijtc-59	17	9	both	both	CCONJ
ijtc-59	17	10	inside	inside	ADP
ijtc-59	17	11	and	and	CCONJ
ijtc-59	17	12	mailto:yeni.priatna@gmail.com	mailto:yeni.priatna@gmail.com	X
ijtc-59	17	13	review	review	NOUN
ijtc-59	17	14	on	on	ADP
ijtc-59	17	15	fraud	fraud	NOUN
ijtc-59	17	16	research	research	NOUN
ijtc-59	17	17	:	:	PUNCT
ijtc-59	17	18	a	a	DET
ijtc-59	17	19	study	study	NOUN
ijtc-59	17	20	of	of	ADP
ijtc-59	17	21	vote	vote	NOUN
ijtc-59	17	22	counting	count	VERB
ijtc-59	17	23	sari	sari	NOUN
ijtc-59	17	24	,	,	PUNCT
ijtc-59	17	25	widagdo	widagdo	PROPN
ijtc-59	17	26	,	,	PUNCT
ijtc-59	17	27	gantyowati	gantyowati	NOUN
ijtc-59	17	28	75	75	NUM
ijtc-59	17	29	|	|	ADV
ijtc-59	17	30	ilomata	ilomata	PROPN
ijtc-59	17	31	international	international	ADJ
ijtc-59	17	32	journal	journal	NOUN
ijtc-59	17	33	of	of	ADP
ijtc-59	17	34	tax	tax	PROPN
ijtc-59	17	35	&	&	CCONJ
ijtc-59	17	36	accounting	accounting	PROPN
ijtc-59	17	37	vol	vol	NOUN
ijtc-59	17	38	.	.	PROPN
ijtc-59	18	1	1	1	NUM
ijtc-59	19	1	no	no	NOUN
ijtc-59	19	2	.	.	NOUN
ijtc-59	19	3	2	2	NUM
ijtc-59	19	4	march	march	NOUN
ijtc-59	19	5	2020	2020	NUM
ijtc-59	19	6	outside	outside	ADP
ijtc-59	19	7	the	the	DET
ijtc-59	19	8	country	country	NOUN
ijtc-59	19	9	.	.	PUNCT
ijtc-59	20	1	various	various	ADJ
ijtc-59	20	2	researches	research	NOUN
ijtc-59	20	3	on	on	ADP
ijtc-59	20	4	the	the	DET
ijtc-59	20	5	theme	theme	NOUN
ijtc-59	20	6	of	of	ADP
ijtc-59	20	7	fraud	fraud	NOUN
ijtc-59	20	8	generally	generally	ADV
ijtc-59	20	9	explain	explain	VERB
ijtc-59	20	10	the	the	DET
ijtc-59	20	11	factors	factor	NOUN
ijtc-59	20	12	that	that	PRON
ijtc-59	20	13	influence	influence	NOUN
ijtc-59	20	14	fraud	fraud	NOUN
ijtc-59	20	15	,	,	PUNCT
ijtc-59	20	16	fraud	fraud	NOUN
ijtc-59	20	17	prevention	prevention	PROPN
ijtc-59	20	18	and	and	CCONJ
ijtc-59	20	19	fraud	fraud	NOUN
ijtc-59	20	20	detection	detection	NOUN
ijtc-59	20	21	methods	method	NOUN
ijtc-59	20	22	.	.	PUNCT
ijtc-59	21	1	some	some	PRON
ijtc-59	21	2	of	of	ADP
ijtc-59	21	3	the	the	DET
ijtc-59	21	4	studies	study	NOUN
ijtc-59	21	5	related	relate	VERB
ijtc-59	21	6	to	to	ADP
ijtc-59	21	7	fraud	fraud	NOUN
ijtc-59	21	8	include	include	VERB
ijtc-59	21	9	the	the	DET
ijtc-59	21	10	factors	factor	NOUN
ijtc-59	21	11	that	that	PRON
ijtc-59	21	12	influence	influence	VERB
ijtc-59	21	13	the	the	DET
ijtc-59	21	14	level	level	NOUN
ijtc-59	21	15	of	of	ADP
ijtc-59	21	16	corruption	corruption	NOUN
ijtc-59	21	17	such	such	ADJ
ijtc-59	21	18	as	as	ADP
ijtc-59	21	19	research	research	NOUN
ijtc-59	21	20	(	(	PUNCT
ijtc-59	21	21	heriningsih	heriningsih	PROPN
ijtc-59	21	22	,	,	PUNCT
ijtc-59	21	23	2013	2013	NUM
ijtc-59	21	24	)	)	PUNCT
ijtc-59	21	25	,	,	PUNCT
ijtc-59	21	26	(	(	PUNCT
ijtc-59	21	27	wulandari	wulandari	X
ijtc-59	21	28	,	,	PUNCT
ijtc-59	21	29	2015	2015	NUM
ijtc-59	21	30	)	)	PUNCT
ijtc-59	21	31	(	(	PUNCT
ijtc-59	21	32	yuliyana&setyaningrum	yuliyana&setyaningrum	INTJ
ijtc-59	21	33	,	,	PUNCT
ijtc-59	21	34	2016	2016	NUM
ijtc-59	21	35	)	)	PUNCT
ijtc-59	21	36	which	which	PRON
ijtc-59	21	37	examines	examine	VERB
ijtc-59	21	38	the	the	DET
ijtc-59	21	39	influence	influence	NOUN
ijtc-59	21	40	of	of	ADP
ijtc-59	21	41	audit	audit	NOUN
ijtc-59	21	42	opinion	opinion	NOUN
ijtc-59	21	43	and	and	CCONJ
ijtc-59	21	44	regional	regional	ADJ
ijtc-59	21	45	financial	financial	ADJ
ijtc-59	21	46	level	level	NOUN
ijtc-59	21	47	at	at	ADP
ijtc-59	21	48	the	the	DET
ijtc-59	21	49	level	level	NOUN
ijtc-59	21	50	corruption	corruption	NOUN
ijtc-59	21	51	in	in	ADP
ijtc-59	21	52	local	local	ADJ
ijtc-59	21	53	government	government	NOUN
ijtc-59	21	54	.	.	PUNCT
ijtc-59	22	1	while	while	SCONJ
ijtc-59	22	2	research	research	NOUN
ijtc-59	22	3	on	on	ADP
ijtc-59	22	4	determinants	determinant	NOUN
ijtc-59	22	5	of	of	ADP
ijtc-59	22	6	fraud	fraud	NOUN
ijtc-59	22	7	is	be	AUX
ijtc-59	22	8	also	also	ADV
ijtc-59	22	9	carried	carry	VERB
ijtc-59	22	10	out	out	ADP
ijtc-59	22	11	by	by	ADP
ijtc-59	22	12	researchers	researcher	NOUN
ijtc-59	22	13	from	from	ADP
ijtc-59	22	14	abroad	abroad	ADV
ijtc-59	22	15	such	such	ADJ
ijtc-59	22	16	as	as	ADP
ijtc-59	22	17	(	(	PUNCT
ijtc-59	22	18	kelvin	kelvin	PROPN
ijtc-59	22	19	&	&	CCONJ
ijtc-59	22	20	arnold	arnold	PROPN
ijtc-59	22	21	,	,	PUNCT
ijtc-59	22	22	2015	2015	NUM
ijtc-59	22	23	)	)	PUNCT
ijtc-59	22	24	;	;	PUNCT
ijtc-59	22	25	(	(	PUNCT
ijtc-59	22	26	anuar	anuar	PROPN
ijtc-59	22	27	et	et	PROPN
ijtc-59	22	28	al	al	PROPN
ijtc-59	22	29	.	.	PROPN
ijtc-59	22	30	,	,	PUNCT
ijtc-59	22	31	2014	2014	NUM
ijtc-59	22	32	)	)	PUNCT
ijtc-59	22	33	;	;	PUNCT
ijtc-59	22	34	(	(	PUNCT
ijtc-59	22	35	bonner	bonner	PROPN
ijtc-59	22	36	,	,	PUNCT
ijtc-59	22	37	palmrose	palmrose	ADJ
ijtc-59	22	38	,	,	PUNCT
ijtc-59	22	39	&	&	CCONJ
ijtc-59	22	40	young	young	ADJ
ijtc-59	22	41	,	,	PUNCT
ijtc-59	22	42	1998	1998	NUM
ijtc-59	22	43	)	)	PUNCT
ijtc-59	22	44	.	.	PUNCT
ijtc-59	23	1	likewise	likewise	ADV
ijtc-59	23	2	,	,	PUNCT
ijtc-59	23	3	research	research	NOUN
ijtc-59	23	4	relating	relate	VERB
ijtc-59	23	5	to	to	ADP
ijtc-59	23	6	fraud	fraud	NOUN
ijtc-59	23	7	prevention	prevention	NOUN
ijtc-59	23	8	was	be	AUX
ijtc-59	23	9	also	also	ADV
ijtc-59	23	10	carried	carry	VERB
ijtc-59	23	11	out	out	ADP
ijtc-59	23	12	by	by	ADP
ijtc-59	23	13	several	several	ADJ
ijtc-59	23	14	researchers	researcher	NOUN
ijtc-59	23	15	in	in	ADP
ijtc-59	23	16	indonesia	indonesia	PROPN
ijtc-59	23	17	such	such	ADJ
ijtc-59	23	18	as	as	ADP
ijtc-59	23	19	(	(	PUNCT
ijtc-59	23	20	widaningsih	widaningsih	NOUN
ijtc-59	23	21	,	,	PUNCT
ijtc-59	23	22	2015	2015	NUM
ijtc-59	23	23	)	)	PUNCT
ijtc-59	23	24	who	who	PRON
ijtc-59	23	25	examined	examine	VERB
ijtc-59	23	26	the	the	DET
ijtc-59	23	27	effect	effect	NOUN
ijtc-59	23	28	of	of	ADP
ijtc-59	23	29	internal	internal	ADJ
ijtc-59	23	30	auditor	auditor	NOUN
ijtc-59	23	31	professionalism	professionalism	NOUN
ijtc-59	23	32	on	on	ADP
ijtc-59	23	33	fraud	fraud	NOUN
ijtc-59	23	34	prevention	prevention	NOUN
ijtc-59	23	35	and	and	CCONJ
ijtc-59	23	36	detection	detection	NOUN
ijtc-59	23	37	.	.	PUNCT
ijtc-59	24	1	likewise	likewise	ADV
ijtc-59	24	2	,	,	PUNCT
ijtc-59	24	3	research	research	NOUN
ijtc-59	24	4	on	on	ADP
ijtc-59	24	5	fraud	fraud	NOUN
ijtc-59	24	6	detection	detection	NOUN
ijtc-59	24	7	methods	method	NOUN
ijtc-59	24	8	using	use	VERB
ijtc-59	24	9	the	the	DET
ijtc-59	24	10	beneath	beneath	NOUN
ijtc-59	24	11	m	m	PROPN
ijtc-59	24	12	score	score	NOUN
ijtc-59	24	13	method	method	NOUN
ijtc-59	24	14	examined	examine	VERB
ijtc-59	24	15	by	by	ADP
ijtc-59	24	16	(	(	PUNCT
ijtc-59	24	17	efitasari	efitasari	PROPN
ijtc-59	24	18	,	,	PUNCT
ijtc-59	24	19	2013	2013	NUM
ijtc-59	24	20	)	)	PUNCT
ijtc-59	24	21	and	and	CCONJ
ijtc-59	24	22	from	from	ADP
ijtc-59	24	23	abroad	abroad	ADV
ijtc-59	24	24	(	(	PUNCT
ijtc-59	24	25	perols	perol	NOUN
ijtc-59	24	26	,	,	PUNCT
ijtc-59	24	27	2011	2011	NUM
ijtc-59	24	28	)	)	PUNCT
ijtc-59	24	29	;	;	PUNCT
ijtc-59	24	30	(	(	PUNCT
ijtc-59	24	31	yue	yue	PROPN
ijtc-59	24	32	,	,	PUNCT
ijtc-59	24	33	wu	wu	PROPN
ijtc-59	24	34	,	,	PUNCT
ijtc-59	24	35	&	&	CCONJ
ijtc-59	24	36	shen	shen	PROPN
ijtc-59	24	37	,	,	PUNCT
ijtc-59	24	38	2009	2009	NUM
ijtc-59	24	39	)	)	PUNCT
ijtc-59	24	40	and	and	CCONJ
ijtc-59	24	41	(	(	PUNCT
ijtc-59	24	42	kaminski	kaminski	PROPN
ijtc-59	24	43	,	,	PUNCT
ijtc-59	24	44	sterling	sterling	PROPN
ijtc-59	24	45	wetzel	wetzel	PROPN
ijtc-59	24	46	,	,	PUNCT
ijtc-59	24	47	&	&	CCONJ
ijtc-59	24	48	guan	guan	PROPN
ijtc-59	24	49	,	,	PUNCT
ijtc-59	24	50	2004	2004	NUM
ijtc-59	24	51	)	)	PUNCT
ijtc-59	24	52	.	.	PUNCT
ijtc-59	25	1	trend	trend	NOUN
ijtc-59	25	2	and	and	CCONJ
ijtc-59	25	3	development	development	NOUN
ijtc-59	25	4	in	in	ADP
ijtc-59	25	5	fraud	fraud	NOUN
ijtc-59	25	6	research	research	NOUN
ijtc-59	25	7	are	be	AUX
ijtc-59	25	8	still	still	ADV
ijtc-59	25	9	developing	develop	VERB
ijtc-59	25	10	to	to	PART
ijtc-59	25	11	find	find	VERB
ijtc-59	25	12	the	the	DET
ijtc-59	25	13	best	good	ADJ
ijtc-59	25	14	format	format	NOUN
ijtc-59	25	15	to	to	PART
ijtc-59	25	16	be	be	AUX
ijtc-59	25	17	able	able	ADJ
ijtc-59	25	18	to	to	PART
ijtc-59	25	19	detect	detect	VERB
ijtc-59	25	20	,	,	PUNCT
ijtc-59	25	21	prevent	prevent	VERB
ijtc-59	25	22	,	,	PUNCT
ijtc-59	25	23	cope	cope	VERB
ijtc-59	25	24	with	with	ADP
ijtc-59	25	25	and	and	CCONJ
ijtc-59	25	26	follow	follow	VERB
ijtc-59	25	27	up	up	ADP
ijtc-59	25	28	on	on	ADP
ijtc-59	25	29	the	the	DET
ijtc-59	25	30	impact	impact	NOUN
ijtc-59	25	31	of	of	ADP
ijtc-59	25	32	fraud	fraud	NOUN
ijtc-59	25	33	(	(	PUNCT
ijtc-59	25	34	dorminey	dorminey	PROPN
ijtc-59	25	35	,	,	PUNCT
ijtc-59	25	36	fleming	fleming	NOUN
ijtc-59	25	37	,	,	PUNCT
ijtc-59	25	38	kranacher	kranacher	PROPN
ijtc-59	25	39	,	,	PUNCT
ijtc-59	25	40	&	&	CCONJ
ijtc-59	25	41	riley	riley	PROPN
ijtc-59	25	42	,	,	PUNCT
ijtc-59	25	43	2012	2012	NUM
ijtc-59	25	44	)	)	PUNCT
ijtc-59	25	45	.	.	PUNCT
ijtc-59	26	1	at	at	ADP
ijtc-59	26	2	present	present	ADJ
ijtc-59	26	3	,	,	PUNCT
ijtc-59	26	4	the	the	DET
ijtc-59	26	5	latest	late	ADJ
ijtc-59	26	6	development	development	NOUN
ijtc-59	26	7	in	in	ADP
ijtc-59	26	8	research	research	NOUN
ijtc-59	26	9	synthesis	synthesis	NOUN
ijtc-59	26	10	is	be	AUX
ijtc-59	26	11	by	by	ADP
ijtc-59	26	12	integrating	integrating	NOUN
ijtc-59	26	13	,	,	PUNCT
ijtc-59	26	14	quantifying	quantify	VERB
ijtc-59	26	15	the	the	DET
ijtc-59	26	16	knowledge	knowledge	NOUN
ijtc-59	26	17	gained	gain	VERB
ijtc-59	26	18	from	from	ADP
ijtc-59	26	19	empirical	empirical	ADJ
ijtc-59	26	20	studies	study	NOUN
ijtc-59	26	21	that	that	PRON
ijtc-59	26	22	have	have	AUX
ijtc-59	26	23	been	be	AUX
ijtc-59	26	24	carried	carry	VERB
ijtc-59	26	25	out	out	ADP
ijtc-59	26	26	on	on	ADP
ijtc-59	26	27	certain	certain	ADJ
ijtc-59	26	28	themes	theme	NOUN
ijtc-59	26	29	using	use	VERB
ijtc-59	26	30	meta	meta	ADJ
ijtc-59	26	31	-	-	PUNCT
ijtc-59	26	32	analysis	analysis	NOUN
ijtc-59	26	33	.	.	PUNCT
ijtc-59	27	1	research	research	NOUN
ijtc-59	27	2	using	use	VERB
ijtc-59	27	3	the	the	DET
ijtc-59	27	4	method	method	ADJ
ijtc-59	27	5	vote	vote	NOUN
ijtc-59	27	6	-	-	PUNCT
ijtc-59	27	7	counting	counting	NOUN
ijtc-59	27	8	is	be	AUX
ijtc-59	27	9	a	a	DET
ijtc-59	27	10	study	study	NOUN
ijtc-59	27	11	that	that	PRON
ijtc-59	27	12	simply	simply	ADV
ijtc-59	27	13	calculates	calculate	VERB
ijtc-59	27	14	and	and	CCONJ
ijtc-59	27	15	finds	find	VERB
ijtc-59	27	16	all	all	DET
ijtc-59	27	17	studies	study	NOUN
ijtc-59	27	18	on	on	ADP
ijtc-59	27	19	the	the	DET
ijtc-59	27	20	same	same	ADJ
ijtc-59	27	21	topic	topic	NOUN
ijtc-59	27	22	and	and	CCONJ
ijtc-59	27	23	then	then	ADV
ijtc-59	27	24	calculates	calculate	VERB
ijtc-59	27	25	all	all	DET
ijtc-59	27	26	studies	study	NOUN
ijtc-59	27	27	that	that	PRON
ijtc-59	27	28	significantly	significantly	ADV
ijtc-59	27	29	influence	influence	NOUN
ijtc-59	27	30	or	or	CCONJ
ijtc-59	27	31	not	not	PART
ijtc-59	27	32	on	on	ADP
ijtc-59	27	33	a	a	DET
ijtc-59	27	34	topic	topic	NOUN
ijtc-59	27	35	.	.	PUNCT
ijtc-59	28	1	one	one	NUM
ijtc-59	28	2	study	study	NOUN
ijtc-59	28	3	that	that	PRON
ijtc-59	28	4	uses	use	VERB
ijtc-59	28	5	the	the	DET
ijtc-59	28	6	vote	vote	NOUN
ijtc-59	28	7	-	-	PUNCT
ijtc-59	28	8	counting	count	VERB
ijtc-59	28	9	method	method	NOUN
ijtc-59	28	10	to	to	PART
ijtc-59	28	11	look	look	VERB
ijtc-59	28	12	at	at	ADP
ijtc-59	28	13	various	various	ADJ
ijtc-59	28	14	methods	method	NOUN
ijtc-59	28	15	of	of	ADP
ijtc-59	28	16	fraud	fraud	NOUN
ijtc-59	28	17	detection	detection	NOUN
ijtc-59	28	18	is	be	AUX
ijtc-59	28	19	research	research	NOUN
ijtc-59	28	20	from	from	ADP
ijtc-59	28	21	(	(	PUNCT
ijtc-59	28	22	abbasi	abbasi	PROPN
ijtc-59	28	23	et	et	PROPN
ijtc-59	28	24	al	al	PROPN
ijtc-59	28	25	.	.	PROPN
ijtc-59	28	26	,	,	PUNCT
ijtc-59	28	27	2018	2018	NUM
ijtc-59	28	28	)	)	PUNCT
ijtc-59	28	29	research	research	NOUN
ijtc-59	28	30	conducted	conduct	VERB
ijtc-59	28	31	by	by	ADP
ijtc-59	28	32	previous	previous	ADJ
ijtc-59	28	33	researchers	researcher	NOUN
ijtc-59	28	34	including	include	VERB
ijtc-59	28	35	research	research	NOUN
ijtc-59	28	36	(	(	PUNCT
ijtc-59	28	37	hastuti&gozali	hastuti&gozali	ADJ
ijtc-59	28	38	,	,	PUNCT
ijtc-59	28	39	2015	2015	NUM
ijtc-59	28	40	)	)	PUNCT
ijtc-59	28	41	which	which	PRON
ijtc-59	28	42	revealed	reveal	VERB
ijtc-59	28	43	difficulties	difficulty	NOUN
ijtc-59	28	44	in	in	ADP
ijtc-59	28	45	detecting	detect	VERB
ijtc-59	28	46	fraud	fraud	NOUN
ijtc-59	28	47	in	in	ADP
ijtc-59	28	48	financial	financial	ADJ
ijtc-59	28	49	reporting	reporting	NOUN
ijtc-59	28	50	.	.	PUNCT
ijtc-59	29	1	research	research	NOUN
ijtc-59	29	2	(	(	PUNCT
ijtc-59	29	3	hastuti&gozali	hastuti&gozali	ADJ
ijtc-59	29	4	,	,	PUNCT
ijtc-59	29	5	2015	2015	NUM
ijtc-59	29	6	)	)	PUNCT
ijtc-59	29	7	explains	explain	VERB
ijtc-59	29	8	that	that	SCONJ
ijtc-59	29	9	the	the	DET
ijtc-59	29	10	level	level	NOUN
ijtc-59	29	11	of	of	ADP
ijtc-59	29	12	corporate	corporate	ADJ
ijtc-59	29	13	liability	liability	NOUN
ijtc-59	29	14	,	,	PUNCT
ijtc-59	29	15	liquidity	liquidity	NOUN
ijtc-59	29	16	,	,	PUNCT
ijtc-59	29	17	roa	roa	PROPN
ijtc-59	29	18	,	,	PUNCT
ijtc-59	29	19	independence	independence	NOUN
ijtc-59	29	20	of	of	ADP
ijtc-59	29	21	the	the	DET
ijtc-59	29	22	board	board	NOUN
ijtc-59	29	23	of	of	ADP
ijtc-59	29	24	directors	director	NOUN
ijtc-59	29	25	and	and	CCONJ
ijtc-59	29	26	internal	internal	ADJ
ijtc-59	29	27	control	control	NOUN
ijtc-59	29	28	systems	system	NOUN
ijtc-59	29	29	does	do	AUX
ijtc-59	29	30	not	not	PART
ijtc-59	29	31	affect	affect	VERB
ijtc-59	29	32	the	the	DET
ijtc-59	29	33	intention	intention	NOUN
ijtc-59	29	34	to	to	PART
ijtc-59	29	35	manipulate	manipulate	VERB
ijtc-59	29	36	financial	financial	ADJ
ijtc-59	29	37	statements	statement	NOUN
ijtc-59	29	38	.	.	PUNCT
ijtc-59	30	1	also	also	ADV
ijtc-59	30	2	,	,	PUNCT
ijtc-59	30	3	research	research	NOUN
ijtc-59	30	4	from	from	ADP
ijtc-59	30	5	(	(	PUNCT
ijtc-59	30	6	kanapickiene&grundiene	kanapickiene&grundiene	NOUN
ijtc-59	30	7	,	,	PUNCT
ijtc-59	30	8	2015	2015	NUM
ijtc-59	30	9	)	)	PUNCT
ijtc-59	30	10	which	which	PRON
ijtc-59	30	11	tries	try	VERB
ijtc-59	30	12	to	to	PART
ijtc-59	30	13	identify	identify	VERB
ijtc-59	30	14	financial	financial	ADJ
ijtc-59	30	15	ratios	ratio	NOUN
ijtc-59	30	16	that	that	PRON
ijtc-59	30	17	can	can	AUX
ijtc-59	30	18	detect	detect	VERB
ijtc-59	30	19	fraudulent	fraudulent	ADJ
ijtc-59	30	20	financial	financial	ADJ
ijtc-59	30	21	reporting	reporting	NOUN
ijtc-59	30	22	.	.	PUNCT
ijtc-59	31	1	while	while	SCONJ
ijtc-59	31	2	research	research	NOUN
ijtc-59	31	3	(	(	PUNCT
ijtc-59	31	4	rivest	riv	ADJ
ijtc-59	31	5	,	,	PUNCT
ijtc-59	31	6	2017	2017	NUM
ijtc-59	31	7	)	)	PUNCT
ijtc-59	31	8	examines	examine	VERB
ijtc-59	31	9	the	the	DET
ijtc-59	31	10	reporting	reporting	NOUN
ijtc-59	31	11	mechanism	mechanism	NOUN
ijtc-59	31	12	that	that	PRON
ijtc-59	31	13	can	can	AUX
ijtc-59	31	14	reduce	reduce	VERB
ijtc-59	31	15	the	the	DET
ijtc-59	31	16	occurrence	occurrence	NOUN
ijtc-59	31	17	of	of	ADP
ijtc-59	31	18	fraud	fraud	NOUN
ijtc-59	31	19	.	.	PUNCT
ijtc-59	32	1	in	in	ADP
ijtc-59	32	2	this	this	DET
ijtc-59	32	3	paper	paper	NOUN
ijtc-59	32	4	,	,	PUNCT
ijtc-59	32	5	rivest	riv	ADJ
ijtc-59	32	6	concludes	conclude	VERB
ijtc-59	32	7	that	that	SCONJ
ijtc-59	32	8	an	an	DET
ijtc-59	32	9	effective	effective	ADJ
ijtc-59	32	10	reporting	reporting	NOUN
ijtc-59	32	11	mechanism	mechanism	NOUN
ijtc-59	32	12	must	must	AUX
ijtc-59	32	13	be	be	AUX
ijtc-59	32	14	followed	follow	VERB
ijtc-59	32	15	by	by	ADP
ijtc-59	32	16	the	the	DET
ijtc-59	32	17	existence	existence	NOUN
ijtc-59	32	18	of	of	ADP
ijtc-59	32	19	an	an	DET
ijtc-59	32	20	effective	effective	ADJ
ijtc-59	32	21	whistleblowing	whistleblowing	NOUN
ijtc-59	32	22	system	system	NOUN
ijtc-59	32	23	to	to	PART
ijtc-59	32	24	ensure	ensure	VERB
ijtc-59	32	25	the	the	DET
ijtc-59	32	26	absence	absence	NOUN
ijtc-59	32	27	of	of	ADP
ijtc-59	32	28	fraud(sinaga	fraud(sinaga	PROPN
ijtc-59	32	29	&	&	CCONJ
ijtc-59	32	30	sidik	sidik	NOUN
ijtc-59	32	31	,	,	PUNCT
ijtc-59	32	32	2019	2019	NUM
ijtc-59	32	33	)	)	PUNCT
ijtc-59	32	34	.	.	PUNCT
ijtc-59	33	1	because	because	SCONJ
ijtc-59	33	2	a	a	DET
ijtc-59	33	3	lot	lot	NOUN
ijtc-59	33	4	of	of	ADP
ijtc-59	33	5	research	research	NOUN
ijtc-59	33	6	on	on	ADP
ijtc-59	33	7	fraud	fraud	NOUN
ijtc-59	33	8	has	have	AUX
ijtc-59	33	9	been	be	AUX
ijtc-59	33	10	done	do	VERB
ijtc-59	33	11	,	,	PUNCT
ijtc-59	33	12	therefore	therefore	ADV
ijtc-59	33	13	in	in	ADP
ijtc-59	33	14	this	this	DET
ijtc-59	33	15	study	study	NOUN
ijtc-59	33	16	,	,	PUNCT
ijtc-59	33	17	researchers	researcher	NOUN
ijtc-59	33	18	conducted	conduct	VERB
ijtc-59	33	19	a	a	DET
ijtc-59	33	20	literature	literature	NOUN
ijtc-59	33	21	review	review	NOUN
ijtc-59	33	22	using	use	VERB
ijtc-59	33	23	the	the	DET
ijtc-59	33	24	vote	vote	NOUN
ijtc-59	33	25	-	-	PUNCT
ijtc-59	33	26	counting	count	VERB
ijtc-59	33	27	method	method	NOUN
ijtc-59	33	28	as	as	ADP
ijtc-59	33	29	a	a	DET
ijtc-59	33	30	method	method	NOUN
ijtc-59	33	31	in	in	ADP
ijtc-59	33	32	this	this	DET
ijtc-59	33	33	study	study	NOUN
ijtc-59	33	34	.	.	PUNCT
ijtc-59	34	1	to	to	PART
ijtc-59	34	2	see	see	VERB
ijtc-59	34	3	and	and	CCONJ
ijtc-59	34	4	analyze	analyze	VERB
ijtc-59	34	5	the	the	DET
ijtc-59	34	6	results	result	NOUN
ijtc-59	34	7	of	of	ADP
ijtc-59	34	8	existing	exist	VERB
ijtc-59	34	9	empirical	empirical	ADJ
ijtc-59	34	10	research	research	NOUN
ijtc-59	34	11	on	on	ADP
ijtc-59	34	12	fraud	fraud	NOUN
ijtc-59	34	13	committed	commit	VERB
ijtc-59	34	14	in	in	ADP
ijtc-59	34	15	the	the	DET
ijtc-59	34	16	public	public	ADJ
ijtc-59	34	17	or	or	CCONJ
ijtc-59	34	18	private	private	ADJ
ijtc-59	34	19	sector	sector	NOUN
ijtc-59	34	20	.	.	PUNCT
ijtc-59	35	1	which	which	PRON
ijtc-59	35	2	later	later	ADV
ijtc-59	35	3	can	can	AUX
ijtc-59	35	4	be	be	AUX
ijtc-59	35	5	used	use	VERB
ijtc-59	35	6	as	as	ADP
ijtc-59	35	7	reference	reference	NOUN
ijtc-59	35	8	material	material	NOUN
ijtc-59	35	9	for	for	ADP
ijtc-59	35	10	further	further	ADJ
ijtc-59	35	11	researchers	researcher	NOUN
ijtc-59	35	12	about	about	ADP
ijtc-59	35	13	the	the	DET
ijtc-59	35	14	next	next	ADJ
ijtc-59	35	15	steps	step	NOUN
ijtc-59	35	16	that	that	PRON
ijtc-59	35	17	can	can	AUX
ijtc-59	35	18	be	be	AUX
ijtc-59	35	19	investigated	investigate	VERB
ijtc-59	35	20	and	and	CCONJ
ijtc-59	35	21	carried	carry	VERB
ijtc-59	35	22	out	out	ADP
ijtc-59	35	23	to	to	PART
ijtc-59	35	24	reduce	reduce	VERB
ijtc-59	35	25	fraud	fraud	NOUN
ijtc-59	35	26	.	.	PUNCT
ijtc-59	36	1	method	method	VERB
ijtc-59	36	2	the	the	DET
ijtc-59	36	3	research	research	NOUN
ijtc-59	36	4	method	method	NOUN
ijtc-59	36	5	was	be	AUX
ijtc-59	36	6	carried	carry	VERB
ijtc-59	36	7	out	out	ADP
ijtc-59	36	8	by	by	ADP
ijtc-59	36	9	reviewing	review	VERB
ijtc-59	36	10	existing	exist	VERB
ijtc-59	36	11	publications	publication	NOUN
ijtc-59	36	12	related	relate	VERB
ijtc-59	36	13	to	to	ADP
ijtc-59	36	14	fraud	fraud	NOUN
ijtc-59	36	15	/	/	SYM
ijtc-59	36	16	fraud	fraud	NOUN
ijtc-59	36	17	.	.	PUNCT
ijtc-59	37	1	the	the	DET
ijtc-59	37	2	literature	literature	PROPN
ijtc-59	37	3	review	review	NOUN
ijtc-59	37	4	method	method	NOUN
ijtc-59	37	5	in	in	ADP
ijtc-59	37	6	this	this	DET
ijtc-59	37	7	study	study	NOUN
ijtc-59	37	8	was	be	AUX
ijtc-59	37	9	the	the	DET
ijtc-59	37	10	count	count	NOUN
ijtc-59	37	11	review	review	NOUN
ijtc-59	37	12	method	method	NOUN
ijtc-59	37	13	.	.	PUNCT
ijtc-59	38	1	the	the	DET
ijtc-59	38	2	count	count	PROPN
ijtc-59	38	3	review	review	NOUN
ijtc-59	38	4	method	method	NOUN
ijtc-59	38	5	,	,	PUNCT
ijtc-59	38	6	also	also	ADV
ijtc-59	38	7	known	know	VERB
ijtc-59	38	8	as	as	ADP
ijtc-59	38	9	a	a	DET
ijtc-59	38	10	counting	counting	NOUN
ijtc-59	38	11	review	review	NOUN
ijtc-59	38	12	,	,	PUNCT
ijtc-59	38	13	is	be	AUX
ijtc-59	38	14	a	a	DET
ijtc-59	38	15	literature	literature	NOUN
ijtc-59	38	16	review	review	NOUN
ijtc-59	38	17	method	method	NOUN
ijtc-59	38	18	that	that	PRON
ijtc-59	38	19	evaluates	evaluate	VERB
ijtc-59	38	20	the	the	DET
ijtc-59	38	21	strengths	strength	NOUN
ijtc-59	38	22	of	of	ADP
ijtc-59	38	23	the	the	DET
ijtc-59	38	24	study	study	NOUN
ijtc-59	38	25	results	result	NOUN
ijtc-59	38	26	compared	compare	VERB
ijtc-59	38	27	to	to	ADP
ijtc-59	38	28	the	the	DET
ijtc-59	38	29	overall	overall	ADJ
ijtc-59	38	30	results	result	NOUN
ijtc-59	38	31	of	of	ADP
ijtc-59	38	32	the	the	DET
ijtc-59	38	33	study	study	NOUN
ijtc-59	38	34	under	under	ADP
ijtc-59	38	35	study	study	NOUN
ijtc-59	38	36	(	(	PUNCT
ijtc-59	38	37	cwikel	cwikel	PROPN
ijtc-59	38	38	&	&	CCONJ
ijtc-59	38	39	hare	hare	PROPN
ijtc-59	38	40	,	,	PUNCT
ijtc-59	38	41	2000	2000	NUM
ijtc-59	38	42	)	)	PUNCT
ijtc-59	38	43	.	.	PUNCT
ijtc-59	39	1	the	the	DET
ijtc-59	39	2	researcher	researcher	NOUN
ijtc-59	39	3	reviews	review	VERB
ijtc-59	39	4	several	several	ADJ
ijtc-59	39	5	publications	publication	NOUN
ijtc-59	39	6	related	relate	VERB
ijtc-59	39	7	to	to	PART
ijtc-59	39	8	fraud	fraud	VERB
ijtc-59	39	9	both	both	PRON
ijtc-59	39	10	in	in	ADP
ijtc-59	39	11	the	the	DET
ijtc-59	39	12	public	public	ADJ
ijtc-59	39	13	sector	sector	NOUN
ijtc-59	39	14	and	and	CCONJ
ijtc-59	39	15	the	the	DET
ijtc-59	39	16	private	private	ADJ
ijtc-59	39	17	sector	sector	NOUN
ijtc-59	39	18	.	.	PUNCT
ijtc-59	40	1	the	the	DET
ijtc-59	40	2	purpose	purpose	NOUN
ijtc-59	40	3	of	of	ADP
ijtc-59	40	4	this	this	DET
ijtc-59	40	5	review	review	NOUN
ijtc-59	40	6	process	process	NOUN
ijtc-59	40	7	is	be	AUX
ijtc-59	40	8	to	to	PART
ijtc-59	40	9	be	be	AUX
ijtc-59	40	10	able	able	ADJ
ijtc-59	40	11	to	to	PART
ijtc-59	40	12	understand	understand	VERB
ijtc-59	40	13	,	,	PUNCT
ijtc-59	40	14	analyze	analyze	VERB
ijtc-59	40	15	and	and	CCONJ
ijtc-59	40	16	reveal	reveal	VERB
ijtc-59	40	17	how	how	SCONJ
ijtc-59	40	18	the	the	DET
ijtc-59	40	19	development	development	NOUN
ijtc-59	40	20	of	of	ADP
ijtc-59	40	21	research	research	NOUN
ijtc-59	40	22	related	relate	VERB
ijtc-59	40	23	to	to	ADP
ijtc-59	40	24	fraud	fraud	NOUN
ijtc-59	40	25	has	have	AUX
ijtc-59	40	26	existed	exist	VERB
ijtc-59	40	27	so	so	ADV
ijtc-59	40	28	far	far	ADV
ijtc-59	40	29	;	;	PUNCT
ijtc-59	40	30	regulate	regulate	VERB
ijtc-59	40	31	,	,	PUNCT
ijtc-59	40	32	classify	classify	VERB
ijtc-59	40	33	and	and	CCONJ
ijtc-59	40	34	categorize	categorize	VERB
ijtc-59	40	35	publications	publication	NOUN
ijtc-59	40	36	according	accord	VERB
ijtc-59	40	37	to	to	ADP
ijtc-59	40	38	topics	topic	NOUN
ijtc-59	40	39	and	and	CCONJ
ijtc-59	40	40	themes	theme	NOUN
ijtc-59	40	41	that	that	PRON
ijtc-59	40	42	focus	focus	VERB
ijtc-59	40	43	on	on	ADP
ijtc-59	40	44	review	review	NOUN
ijtc-59	40	45	on	on	ADP
ijtc-59	40	46	fraud	fraud	NOUN
ijtc-59	40	47	research	research	NOUN
ijtc-59	40	48	:	:	PUNCT
ijtc-59	40	49	a	a	DET
ijtc-59	40	50	study	study	NOUN
ijtc-59	40	51	of	of	ADP
ijtc-59	40	52	vote	vote	NOUN
ijtc-59	40	53	counting	count	VERB
ijtc-59	40	54	sari	sari	NOUN
ijtc-59	40	55	,	,	PUNCT
ijtc-59	40	56	widagdo	widagdo	PROPN
ijtc-59	40	57	,	,	PUNCT
ijtc-59	40	58	gantyowati	gantyowati	NOUN
ijtc-59	40	59	76	76	NUM
ijtc-59	40	60	|	|	ADV
ijtc-59	40	61	ilomata	ilomata	PROPN
ijtc-59	40	62	international	international	ADJ
ijtc-59	40	63	journal	journal	NOUN
ijtc-59	40	64	of	of	ADP
ijtc-59	40	65	tax	tax	PROPN
ijtc-59	40	66	&	&	CCONJ
ijtc-59	40	67	accounting	accounting	PROPN
ijtc-59	40	68	vol	vol	NOUN
ijtc-59	40	69	.	.	PROPN
ijtc-59	41	1	1	1	NUM
ijtc-59	42	1	no	no	NOUN
ijtc-59	42	2	.	.	NOUN
ijtc-59	42	3	2	2	NUM
ijtc-59	42	4	march	march	PROPN
ijtc-59	42	5	2020	2020	NUM
ijtc-59	42	6	fraud	fraud	NOUN
ijtc-59	42	7	;	;	PUNCT
ijtc-59	42	8	and	and	CCONJ
ijtc-59	42	9	provide	provide	VERB
ijtc-59	42	10	input	input	NOUN
ijtc-59	42	11	on	on	ADP
ijtc-59	42	12	new	new	ADJ
ijtc-59	42	13	research	research	NOUN
ijtc-59	42	14	agendas	agenda	NOUN
ijtc-59	42	15	based	base	VERB
ijtc-59	42	16	on	on	ADP
ijtc-59	42	17	research	research	NOUN
ijtc-59	42	18	gaps	gap	NOUN
ijtc-59	42	19	that	that	PRON
ijtc-59	42	20	have	have	AUX
ijtc-59	42	21	been	be	AUX
ijtc-59	42	22	identified	identify	VERB
ijtc-59	42	23	from	from	ADP
ijtc-59	42	24	existing	exist	VERB
ijtc-59	42	25	literature	literature	NOUN
ijtc-59	42	26	.	.	PUNCT
ijtc-59	43	1	this	this	DET
ijtc-59	43	2	study	study	NOUN
ijtc-59	43	3	reviewed	review	VERB
ijtc-59	43	4	papers	paper	NOUN
ijtc-59	43	5	obtained	obtain	VERB
ijtc-59	43	6	from	from	ADP
ijtc-59	43	7	popular	popular	ADJ
ijtc-59	43	8	databases	database	NOUN
ijtc-59	43	9	such	such	ADJ
ijtc-59	43	10	as	as	ADP
ijtc-59	43	11	emerald	emerald	NOUN
ijtc-59	43	12	,	,	PUNCT
ijtc-59	43	13	ebscohost	ebscohost	PROPN
ijtc-59	43	14	,	,	PUNCT
ijtc-59	43	15	sciencedirect	sciencedirect	PROPN
ijtc-59	43	16	,	,	PUNCT
ijtc-59	43	17	elsevier	elsevier	NOUN
ijtc-59	43	18	,	,	PUNCT
ijtc-59	43	19	wiley	wiley	PROPN
ijtc-59	43	20	,	,	PUNCT
ijtc-59	43	21	google	google	PROPN
ijtc-59	43	22	scholar	scholar	NOUN
ijtc-59	43	23	by	by	ADP
ijtc-59	43	24	using	use	VERB
ijtc-59	43	25	keywords	keyword	NOUN
ijtc-59	43	26	(	(	PUNCT
ijtc-59	43	27	or	or	CCONJ
ijtc-59	43	28	a	a	DET
ijtc-59	43	29	combination	combination	NOUN
ijtc-59	43	30	of	of	ADP
ijtc-59	43	31	keywords	keyword	NOUN
ijtc-59	43	32	)	)	PUNCT
ijtc-59	43	33	such	such	ADJ
ijtc-59	43	34	as	as	ADP
ijtc-59	43	35	fraud	fraud	NOUN
ijtc-59	43	36	,	,	PUNCT
ijtc-59	43	37	fraud	fraud	NOUN
ijtc-59	43	38	,	,	PUNCT
ijtc-59	43	39	and	and	CCONJ
ijtc-59	43	40	fraudulent	fraudulent	ADJ
ijtc-59	43	41	financial	financial	ADJ
ijtc-59	43	42	reporting	reporting	NOUN
ijtc-59	43	43	.	.	PUNCT
ijtc-59	44	1	the	the	DET
ijtc-59	44	2	process	process	NOUN
ijtc-59	44	3	of	of	ADP
ijtc-59	44	4	reviewing	review	VERB
ijtc-59	44	5	the	the	DET
ijtc-59	44	6	manuscript	manuscript	NOUN
ijtc-59	44	7	is	be	AUX
ijtc-59	44	8	done	do	VERB
ijtc-59	44	9	in	in	ADP
ijtc-59	44	10	the	the	DET
ijtc-59	44	11	following	follow	VERB
ijtc-59	44	12	manner	manner	NOUN
ijtc-59	44	13	:	:	PUNCT
ijtc-59	44	14	keyword	keyword	NOUN
ijtc-59	44	15	articles	article	NOUN
ijtc-59	44	16	published	publish	VERB
ijtc-59	44	17	make	make	VERB
ijtc-59	44	18	a	a	DET
ijtc-59	44	19	choice	choice	NOUN
ijtc-59	44	20	of	of	ADP
ijtc-59	44	21	the	the	DET
ijtc-59	44	22	relevant	relevant	ADJ
ijtc-59	44	23	paper	paper	NOUN
ijtc-59	44	24	choose	choose	VERB
ijtc-59	44	25	the	the	DET
ijtc-59	44	26	paper	paper	NOUN
ijtc-59	44	27	that	that	PRON
ijtc-59	44	28	is	be	AUX
ijtc-59	44	29	suitable	suitable	ADJ
ijtc-59	44	30	for	for	ADP
ijtc-59	44	31	the	the	DET
ijtc-59	44	32	purpose	purpose	NOUN
ijtc-59	44	33	of	of	ADP
ijtc-59	44	34	the	the	DET
ijtc-59	44	35	study	study	NOUN
ijtc-59	44	36	this	this	DET
ijtc-59	44	37	study	study	NOUN
ijtc-59	44	38	would	would	AUX
ijtc-59	44	39	review	review	VERB
ijtc-59	44	40	the	the	DET
ijtc-59	44	41	paper	paper	NOUN
ijtc-59	44	42	and	and	CCONJ
ijtc-59	44	43	classify	classify	VERB
ijtc-59	44	44	the	the	DET
ijtc-59	44	45	paper	paper	NOUN
ijtc-59	44	46	with	with	ADP
ijtc-59	44	47	the	the	DET
ijtc-59	44	48	theme	theme	NOUN
ijtc-59	44	49	of	of	ADP
ijtc-59	44	50	fraud	fraud	NOUN
ijtc-59	44	51	or	or	CCONJ
ijtc-59	44	52	fraud	fraud	NOUN
ijtc-59	44	53	into	into	ADP
ijtc-59	44	54	several	several	ADJ
ijtc-59	44	55	classifications	classification	NOUN
ijtc-59	44	56	including	include	VERB
ijtc-59	44	57	:	:	PUNCT
ijtc-59	44	58	how	how	SCONJ
ijtc-59	44	59	many	many	ADJ
ijtc-59	44	60	articles	article	NOUN
ijtc-59	44	61	per	per	ADP
ijtc-59	44	62	year	year	NOUN
ijtc-59	44	63	published	publish	VERB
ijtc-59	44	64	,	,	PUNCT
ijtc-59	44	65	the	the	DET
ijtc-59	44	66	classification	classification	NOUN
ijtc-59	44	67	of	of	ADP
ijtc-59	44	68	the	the	DET
ijtc-59	44	69	independent	independent	ADJ
ijtc-59	44	70	variables	variable	NOUN
ijtc-59	44	71	used	use	VERB
ijtc-59	44	72	,	,	PUNCT
ijtc-59	44	73	the	the	DET
ijtc-59	44	74	classification	classification	NOUN
ijtc-59	44	75	of	of	ADP
ijtc-59	44	76	the	the	DET
ijtc-59	44	77	dependent	dependent	ADJ
ijtc-59	44	78	variables	variable	NOUN
ijtc-59	44	79	studied	study	VERB
ijtc-59	44	80	,	,	PUNCT
ijtc-59	44	81	the	the	DET
ijtc-59	44	82	classification	classification	NOUN
ijtc-59	44	83	of	of	ADP
ijtc-59	44	84	frauds	fraud	NOUN
ijtc-59	44	85	is	be	AUX
ijtc-59	44	86	that	that	SCONJ
ijtc-59	44	87	research	research	NOUN
ijtc-59	44	88	including	include	VERB
ijtc-59	44	89	the	the	DET
ijtc-59	44	90	detection	detection	NOUN
ijtc-59	44	91	,	,	PUNCT
ijtc-59	44	92	prevention	prevention	NOUN
ijtc-59	44	93	,	,	PUNCT
ijtc-59	44	94	investigation	investigation	NOUN
ijtc-59	44	95	or	or	CCONJ
ijtc-59	44	96	remediation	remediation	NOUN
ijtc-59	44	97	of	of	ADP
ijtc-59	44	98	fraud	fraud	NOUN
ijtc-59	44	99	(	(	PUNCT
ijtc-59	44	100	dorminey	dorminey	X
ijtc-59	44	101	et	et	PROPN
ijtc-59	44	102	al	al	PROPN
ijtc-59	44	103	.	.	PROPN
ijtc-59	44	104	,	,	PUNCT
ijtc-59	44	105	2012	2012	NUM
ijtc-59	44	106	)	)	PUNCT
ijtc-59	44	107	,	,	PUNCT
ijtc-59	44	108	and	and	CCONJ
ijtc-59	44	109	the	the	DET
ijtc-59	44	110	classification	classification	NOUN
ijtc-59	44	111	of	of	ADP
ijtc-59	44	112	papers	paper	NOUN
ijtc-59	44	113	in	in	ADP
ijtc-59	44	114	this	this	DET
ijtc-59	44	115	study	study	NOUN
ijtc-59	44	116	including	include	VERB
ijtc-59	44	117	the	the	DET
ijtc-59	44	118	use	use	NOUN
ijtc-59	44	119	of	of	ADP
ijtc-59	44	120	the	the	DET
ijtc-59	44	121	galliers	gallier	NOUN
ijtc-59	44	122	taxonomy	taxonomy	NOUN
ijtc-59	44	123	,	,	PUNCT
ijtc-59	44	124	namely	namely	ADV
ijtc-59	44	125	the	the	DET
ijtc-59	44	126	classification	classification	NOUN
ijtc-59	44	127	of	of	ADP
ijtc-59	44	128	forms	form	NOUN
ijtc-59	44	129	of	of	ADP
ijtc-59	44	130	research	research	NOUN
ijtc-59	44	131	whether	whether	SCONJ
ijtc-59	44	132	positive	positive	ADJ
ijtc-59	44	133	or	or	CCONJ
ijtc-59	44	134	interpretive	interpretive	ADJ
ijtc-59	44	135	(	(	PUNCT
ijtc-59	44	136	choudrie&dwivedi	choudrie&dwivedi	PROPN
ijtc-59	44	137	,	,	PUNCT
ijtc-59	44	138	2005	2005	NUM
ijtc-59	44	139	)	)	PUNCT
ijtc-59	44	140	.	.	PUNCT
ijtc-59	45	1	review	review	NOUN
ijtc-59	45	2	methods	method	NOUN
ijtc-59	45	3	in	in	ADP
ijtc-59	45	4	this	this	DET
ijtc-59	45	5	research	research	NOUN
ijtc-59	45	6	can	can	AUX
ijtc-59	45	7	be	be	AUX
ijtc-59	45	8	described	describe	VERB
ijtc-59	45	9	in	in	ADP
ijtc-59	45	10	a	a	DET
ijtc-59	45	11	diagram	diagram	NOUN
ijtc-59	45	12	as	as	SCONJ
ijtc-59	45	13	follows	follow	VERB
ijtc-59	45	14	(	(	PUNCT
ijtc-59	45	15	gangwar	gangwar	PROPN
ijtc-59	45	16	,	,	PUNCT
ijtc-59	45	17	date	date	NOUN
ijtc-59	45	18	,	,	PUNCT
ijtc-59	45	19	&	&	CCONJ
ijtc-59	45	20	raoot	raoot	NOUN
ijtc-59	45	21	,	,	PUNCT
ijtc-59	45	22	2014	2014	NUM
ijtc-59	45	23	):	):	PUNCT
ijtc-59	45	24	paper	paper	NOUN
ijtc-59	45	25	selection	selection	NOUN
ijtc-59	45	26	based	base	VERB
ijtc-59	45	27	on	on	ADP
ijtc-59	45	28	keywords	keyword	NOUN
ijtc-59	45	29	looking	look	VERB
ijtc-59	45	30	for	for	ADP
ijtc-59	45	31	articles	article	NOUN
ijtc-59	45	32	on	on	ADP
ijtc-59	45	33	the	the	DET
ijtc-59	45	34	database	database	NOUN
ijtc-59	45	35	making	make	VERB
ijtc-59	45	36	choices	choice	NOUN
ijtc-59	45	37	on	on	ADP
ijtc-59	45	38	existing	exist	VERB
ijtc-59	45	39	papers	paper	NOUN
ijtc-59	45	40	identifying	identify	VERB
ijtc-59	45	41	types	type	NOUN
ijtc-59	45	42	of	of	ADP
ijtc-59	45	43	research	research	NOUN
ijtc-59	45	44	developing	develop	VERB
ijtc-59	45	45	understanding	understanding	NOUN
ijtc-59	45	46	of	of	ADP
ijtc-59	45	47	the	the	DET
ijtc-59	45	48	research	research	NOUN
ijtc-59	45	49	stages	stage	NOUN
ijtc-59	45	50	about	about	ADP
ijtc-59	45	51	fraud	fraud	NOUN
ijtc-59	45	52	building	building	NOUN
ijtc-59	45	53	and	and	CCONJ
ijtc-59	45	54	developing	develop	VERB
ijtc-59	45	55	research	research	NOUN
ijtc-59	45	56	trends	trend	NOUN
ijtc-59	45	57	on	on	ADP
ijtc-59	45	58	fraud	fraud	NOUN
ijtc-59	45	59	in	in	ADP
ijtc-59	45	60	the	the	DET
ijtc-59	45	61	public	public	ADJ
ijtc-59	45	62	sector	sector	NOUN
ijtc-59	45	63	or	or	CCONJ
ijtc-59	45	64	in	in	ADP
ijtc-59	45	65	the	the	DET
ijtc-59	45	66	private	private	ADJ
ijtc-59	45	67	sector	sector	NOUN
ijtc-59	45	68	writing	write	VERB
ijtc-59	45	69	research	research	NOUN
ijtc-59	45	70	results	result	NOUN
ijtc-59	45	71	and	and	CCONJ
ijtc-59	45	72	conclusions	conclusion	NOUN
ijtc-59	45	73	.	.	PUNCT
ijtc-59	46	1	the	the	DET
ijtc-59	46	2	following	follow	VERB
ijtc-59	46	3	are	be	AUX
ijtc-59	46	4	the	the	DET
ijtc-59	46	5	stages	stage	NOUN
ijtc-59	46	6	in	in	ADP
ijtc-59	46	7	this	this	DET
ijtc-59	46	8	study	study	NOUN
ijtc-59	46	9	:	:	PUNCT
ijtc-59	46	10	in	in	ADP
ijtc-59	46	11	this	this	DET
ijtc-59	46	12	study	study	NOUN
ijtc-59	46	13	,	,	PUNCT
ijtc-59	46	14	researchers	researcher	NOUN
ijtc-59	46	15	would	would	AUX
ijtc-59	46	16	identify	identify	VERB
ijtc-59	46	17	research	research	NOUN
ijtc-59	46	18	based	base	VERB
ijtc-59	46	19	on	on	ADP
ijtc-59	46	20	the	the	DET
ijtc-59	46	21	taxonomy	taxonomy	NOUN
ijtc-59	46	22	found	find	VERB
ijtc-59	46	23	by	by	ADP
ijtc-59	46	24	galliers	gallier	NOUN
ijtc-59	46	25	.	.	PUNCT
ijtc-59	47	1	the	the	DET
ijtc-59	47	2	classification	classification	NOUN
ijtc-59	47	3	found	find	VERB
ijtc-59	47	4	by	by	ADP
ijtc-59	47	5	galliers	gallier	NOUN
ijtc-59	47	6	1992	1992	NUM
ijtc-59	47	7	is	be	AUX
ijtc-59	47	8	widely	widely	ADV
ijtc-59	47	9	used	use	VERB
ijtc-59	47	10	for	for	ADP
ijtc-59	47	11	research	research	NOUN
ijtc-59	47	12	in	in	ADP
ijtc-59	47	13	the	the	DET
ijtc-59	47	14	field	field	NOUN
ijtc-59	47	15	of	of	ADP
ijtc-59	47	16	information	information	NOUN
ijtc-59	47	17	security	security	NOUN
ijtc-59	47	18	which	which	PRON
ijtc-59	47	19	describes	describe	VERB
ijtc-59	47	20	laboratory	laboratory	NOUN
ijtc-59	47	21	experiments	experiment	NOUN
ijtc-59	47	22	,	,	PUNCT
ijtc-59	47	23	field	field	NOUN
ijtc-59	47	24	studies	study	NOUN
ijtc-59	47	25	,	,	PUNCT
ijtc-59	47	26	surveys	survey	NOUN
ijtc-59	47	27	,	,	PUNCT
ijtc-59	47	28	case	case	NOUN
ijtc-59	47	29	studies	study	NOUN
ijtc-59	47	30	,	,	PUNCT
ijtc-59	47	31	proof	proof	NOUN
ijtc-59	47	32	of	of	ADP
ijtc-59	47	33	theory	theory	NOUN
ijtc-59	47	34	,	,	PUNCT
ijtc-59	47	35	forecasting	forecasting	NOUN
ijtc-59	47	36	,	,	PUNCT
ijtc-59	47	37	action	action	NOUN
ijtc-59	47	38	research	research	NOUN
ijtc-59	47	39	,	,	PUNCT
ijtc-59	47	40	subjective	subjective	ADJ
ijtc-59	47	41	/	/	SYM
ijtc-59	47	42	argumentative	argumentative	ADJ
ijtc-59	47	43	,	,	PUNCT
ijtc-59	47	44	dialectic	dialectic	ADJ
ijtc-59	47	45	investigations	investigation	NOUN
ijtc-59	47	46	,	,	PUNCT
ijtc-59	47	47	grounded	ground	VERB
ijtc-59	47	48	research	research	NOUN
ijtc-59	47	49	and	and	CCONJ
ijtc-59	47	50	ethnography	ethnography	NOUN
ijtc-59	47	51	.	.	PUNCT
ijtc-59	48	1	galliers	gallier	NOUN
ijtc-59	48	2	divides	divide	VERB
ijtc-59	48	3	the	the	DET
ijtc-59	48	4	method	method	NOUN
ijtc-59	48	5	into	into	ADP
ijtc-59	48	6	two	two	NUM
ijtc-59	48	7	major	major	ADJ
ijtc-59	48	8	parts	part	NOUN
ijtc-59	48	9	,	,	PUNCT
ijtc-59	48	10	namely	namely	ADV
ijtc-59	48	11	positivistic	positivistic	ADJ
ijtc-59	48	12	and	and	CCONJ
ijtc-59	48	13	interpretivistic	interpretivistic	ADJ
ijtc-59	48	14	.	.	PUNCT
ijtc-59	49	1	the	the	DET
ijtc-59	49	2	following	follow	VERB
ijtc-59	49	3	is	be	AUX
ijtc-59	49	4	a	a	DET
ijtc-59	49	5	table	table	NOUN
ijtc-59	49	6	of	of	ADP
ijtc-59	49	7	taxonomy	taxonomy	NOUN
ijtc-59	49	8	in	in	ADP
ijtc-59	49	9	(	(	PUNCT
ijtc-59	49	10	choudrie&dwivedi	choudrie&dwivedi	PROPN
ijtc-59	49	11	,	,	PUNCT
ijtc-59	49	12	2005	2005	NUM
ijtc-59	49	13	)	)	PUNCT
ijtc-59	49	14	.	.	PUNCT
ijtc-59	50	1	looking	look	VERB
ijtc-59	50	2	for	for	ADP
ijtc-59	50	3	a	a	DET
ijtc-59	50	4	paper	paper	NOUN
ijtc-59	50	5	with	with	ADP
ijtc-59	50	6	the	the	DET
ijtc-59	50	7	keyword	keyword	NOUN
ijtc-59	50	8	"	"	PUNCT
ijtc-59	50	9	cheating	cheating	NOUN
ijtc-59	50	10	,	,	PUNCT
ijtc-59	50	11	fraud	fraud	NOUN
ijtc-59	50	12	,	,	PUNCT
ijtc-59	50	13	sorting	sort	VERB
ijtc-59	50	14	out	out	ADP
ijtc-59	50	15	papers	paper	NOUN
ijtc-59	50	16	sourced	source	VERB
ijtc-59	50	17	from	from	ADP
ijtc-59	50	18	non	non	PRON
ijtc-59	50	19	scientific	scientific	ADJ
ijtc-59	50	20	papers	paper	NOUN
ijtc-59	50	21	and	and	CCONJ
ijtc-59	50	22	conducting	conduct	VERB
ijtc-59	50	23	classificatio	classificatio	NOUN
ijtc-59	50	24	ns	ns	INTJ
ijtc-59	50	25	based	base	VERB
ijtc-59	50	26	on	on	ADP
ijtc-59	50	27	year	year	NOUN
ijtc-59	50	28	,	,	PUNCT
ijtc-59	50	29	stage	stage	NOUN
ijtc-59	50	30	of	of	ADP
ijtc-59	50	31	fraud	fraud	NOUN
ijtc-59	50	32	category	category	NOUN
ijtc-59	50	33	,	,	PUNCT
ijtc-59	50	34	perform	perform	VERB
ijtc-59	50	35	quantitative	quantitative	ADJ
ijtc-59	50	36	calculations	calculation	NOUN
ijtc-59	50	37	of	of	ADP
ijtc-59	50	38	selected	select	VERB
ijtc-59	50	39	papers	paper	NOUN
ijtc-59	50	40	review	review	VERB
ijtc-59	50	41	on	on	ADP
ijtc-59	50	42	fraud	fraud	NOUN
ijtc-59	50	43	research	research	NOUN
ijtc-59	50	44	:	:	PUNCT
ijtc-59	50	45	a	a	DET
ijtc-59	50	46	study	study	NOUN
ijtc-59	50	47	of	of	ADP
ijtc-59	50	48	vote	vote	NOUN
ijtc-59	50	49	counting	count	VERB
ijtc-59	50	50	sari	sari	NOUN
ijtc-59	50	51	,	,	PUNCT
ijtc-59	50	52	widagdo	widagdo	PROPN
ijtc-59	50	53	,	,	PUNCT
ijtc-59	50	54	gantyowati	gantyowati	NOUN
ijtc-59	50	55	77	77	NUM
ijtc-59	50	56	|	|	CCONJ
ijtc-59	50	57	ilomata	ilomata	PROPN
ijtc-59	50	58	international	international	ADJ
ijtc-59	50	59	journal	journal	NOUN
ijtc-59	50	60	of	of	ADP
ijtc-59	50	61	tax	tax	PROPN
ijtc-59	50	62	&	&	CCONJ
ijtc-59	50	63	accounting	accounting	PROPN
ijtc-59	50	64	vol	vol	NOUN
ijtc-59	50	65	.	.	PROPN
ijtc-59	51	1	1	1	NUM
ijtc-59	52	1	no	no	NOUN
ijtc-59	52	2	.	.	NOUN
ijtc-59	52	3	2	2	NUM
ijtc-59	52	4	march	march	NOUN
ijtc-59	52	5	2020	2020	NUM
ijtc-59	52	6	galliers	gallier	NOUN
ijtc-59	52	7	taxonomy	taxonomy	NOUN
ijtc-59	52	8	tables	table	NOUN
ijtc-59	52	9	result	result	VERB
ijtc-59	52	10	and	and	CCONJ
ijtc-59	52	11	discussion	discussion	NOUN
ijtc-59	52	12	researchers	researcher	NOUN
ijtc-59	52	13	have	have	AUX
ijtc-59	52	14	conducted	conduct	VERB
ijtc-59	52	15	this	this	DET
ijtc-59	52	16	research	research	NOUN
ijtc-59	52	17	for	for	ADP
ijtc-59	52	18	several	several	ADJ
ijtc-59	52	19	months	month	NOUN
ijtc-59	52	20	in	in	ADP
ijtc-59	52	21	2018	2018	NUM
ijtc-59	52	22	.	.	PUNCT
ijtc-59	53	1	research	research	NOUN
ijtc-59	53	2	conducted	conduct	VERB
ijtc-59	53	3	by	by	ADP
ijtc-59	53	4	searching	search	VERB
ijtc-59	53	5	all	all	DET
ijtc-59	53	6	papers	paper	NOUN
ijtc-59	53	7	from	from	ADP
ijtc-59	53	8	google	google	PROPN
ijtc-59	53	9	scholar	scholar	NOUN
ijtc-59	53	10	,	,	PUNCT
ijtc-59	53	11	page	page	NOUN
ijtc-59	53	12	science	science	NOUN
ijtc-59	53	13	direct	direct	ADJ
ijtc-59	53	14	,	,	PUNCT
ijtc-59	53	15	procedia	procedia	ADJ
ijtc-59	53	16	economics	economic	NOUN
ijtc-59	53	17	and	and	CCONJ
ijtc-59	53	18	finance	finance	NOUN
ijtc-59	53	19	,	,	PUNCT
ijtc-59	53	20	business	business	NOUN
ijtc-59	53	21	ethics	ethic	NOUN
ijtc-59	53	22	journal	journal	PROPN
ijtc-59	53	23	,	,	PUNCT
ijtc-59	53	24	emerald	emerald	NOUN
ijtc-59	53	25	,	,	PUNCT
ijtc-59	53	26	springer	springer	NOUN
ijtc-59	53	27	,	,	PUNCT
ijtc-59	53	28	issues	issue	NOUN
ijtc-59	53	29	in	in	ADP
ijtc-59	53	30	accounting	accounting	NOUN
ijtc-59	53	31	education	education	NOUN
ijtc-59	53	32	,	,	PUNCT
ijtc-59	53	33	the	the	DET
ijtc-59	53	34	accounting	accounting	NOUN
ijtc-59	53	35	review	review	NOUN
ijtc-59	53	36	,	,	PUNCT
ijtc-59	53	37	accounting	accounting	NOUN
ijtc-59	53	38	and	and	CCONJ
ijtc-59	53	39	finance	finance	NOUN
ijtc-59	53	40	review	review	NOUN
ijtc-59	53	41	,	,	PUNCT
ijtc-59	53	42	journal	journal	NOUN
ijtc-59	53	43	of	of	ADP
ijtc-59	53	44	forensic	forensic	ADJ
ijtc-59	53	45	and	and	CCONJ
ijtc-59	53	46	investigative	investigative	ADJ
ijtc-59	53	47	accounting	accounting	NOUN
ijtc-59	53	48	,	,	PUNCT
ijtc-59	53	49	journal	journal	NOUN
ijtc-59	53	50	of	of	ADP
ijtc-59	53	51	advanced	advanced	ADJ
ijtc-59	53	52	management	management	NOUN
ijtc-59	53	53	science	science	NOUN
ijtc-59	53	54	,	,	PUNCT
ijtc-59	53	55	sage	sage	NOUN
ijtc-59	53	56	publication	publication	NOUN
ijtc-59	53	57	,	,	PUNCT
ijtc-59	53	58	american	american	PROPN
ijtc-59	53	59	accounting	accounting	PROPN
ijtc-59	53	60	association	association	PROPN
ijtc-59	53	61	,	,	PUNCT
ijtc-59	53	62	and	and	CCONJ
ijtc-59	53	63	from	from	ADP
ijtc-59	53	64	journals	journal	NOUN
ijtc-59	53	65	in	in	ADP
ijtc-59	53	66	indonesia	indonesia	PROPN
ijtc-59	53	67	from	from	ADP
ijtc-59	53	68	the	the	DET
ijtc-59	53	69	scientific	scientific	ADJ
ijtc-59	53	70	and	and	CCONJ
ijtc-59	53	71	business	business	NOUN
ijtc-59	53	72	journal	journal	NOUN
ijtc-59	53	73	,	,	PUNCT
ijtc-59	53	74	diponegoro	diponegoro	PROPN
ijtc-59	53	75	journal	journal	PROPN
ijtc-59	53	76	of	of	ADP
ijtc-59	53	77	accounting	accounting	NOUN
ijtc-59	53	78	,	,	PUNCT
ijtc-59	53	79	multiparadigm	multiparadigm	PROPN
ijtc-59	53	80	accounting	accounting	PROPN
ijtc-59	53	81	journal	journal	PROPN
ijtc-59	53	82	,	,	PUNCT
ijtc-59	53	83	rinjani	rinjani	ADJ
ijtc-59	53	84	scientific	scientific	ADJ
ijtc-59	53	85	journal	journal	NOUN
ijtc-59	53	86	,	,	PUNCT
ijtc-59	53	87	journal	journal	NOUN
ijtc-59	53	88	of	of	ADP
ijtc-59	53	89	civilization	civilization	NOUN
ijtc-59	53	90	accounting	account	VERB
ijtc-59	53	91	,	,	PUNCT
ijtc-59	53	92	i	i	PRON
ijtc-59	53	93	finance	finance	VERB
ijtc-59	53	94	,	,	PUNCT
ijtc-59	53	95	trikonomika	trikonomika	PROPN
ijtc-59	53	96	journal	journal	PROPN
ijtc-59	53	97	,	,	PUNCT
ijtc-59	53	98	accounting	accounting	NOUN
ijtc-59	53	99	and	and	CCONJ
ijtc-59	53	100	tax	tax	NOUN
ijtc-59	53	101	journal	journal	NOUN
ijtc-59	53	102	,	,	PUNCT
ijtc-59	53	103	business	business	NOUN
ijtc-59	53	104	and	and	CCONJ
ijtc-59	53	105	economic	economic	ADJ
ijtc-59	53	106	journal	journal	NOUN
ijtc-59	53	107	,	,	PUNCT
ijtc-59	53	108	accounting	accounting	NOUN
ijtc-59	53	109	journal	journal	NOUN
ijtc-59	53	110	and	and	CCONJ
ijtc-59	53	111	business	business	NOUN
ijtc-59	53	112	,	,	PUNCT
ijtc-59	53	113	accountant	accountant	NOUN
ijtc-59	53	114	and	and	CCONJ
ijtc-59	53	115	financial	financial	ADJ
ijtc-59	53	116	journal	journal	NOUN
ijtc-59	53	117	,	,	PUNCT
ijtc-59	53	118	and	and	CCONJ
ijtc-59	53	119	national	national	ADJ
ijtc-59	53	120	symposium	symposium	NOUN
ijtc-59	53	121	of	of	ADP
ijtc-59	53	122	accounting	accounting	NOUN
ijtc-59	53	123	.	.	PUNCT
ijtc-59	54	1	the	the	DET
ijtc-59	54	2	researcher	researcher	NOUN
ijtc-59	54	3	has	have	AUX
ijtc-59	54	4	conducted	conduct	VERB
ijtc-59	54	5	a	a	DET
ijtc-59	54	6	survey	survey	NOUN
ijtc-59	54	7	of	of	ADP
ijtc-59	54	8	127	127	NUM
ijtc-59	54	9	articles	article	NOUN
ijtc-59	54	10	from	from	ADP
ijtc-59	54	11	2000	2000	NUM
ijtc-59	54	12	to	to	ADP
ijtc-59	54	13	2018	2018	NUM
ijtc-59	54	14	consisting	consist	VERB
ijtc-59	54	15	of	of	ADP
ijtc-59	54	16	articles	article	NOUN
ijtc-59	54	17	sourced	source	VERB
ijtc-59	54	18	from	from	ADP
ijtc-59	54	19	journals	journal	NOUN
ijtc-59	54	20	and	and	CCONJ
ijtc-59	54	21	proceedings	proceeding	NOUN
ijtc-59	54	22	both	both	CCONJ
ijtc-59	54	23	inside	inside	ADP
ijtc-59	54	24	and	and	CCONJ
ijtc-59	54	25	outside	outside	ADP
ijtc-59	54	26	the	the	DET
ijtc-59	54	27	country	country	NOUN
ijtc-59	54	28	.	.	PUNCT
ijtc-59	55	1	from	from	ADP
ijtc-59	55	2	the	the	DET
ijtc-59	55	3	whole	whole	ADJ
ijtc-59	55	4	article	article	NOUN
ijtc-59	55	5	the	the	DET
ijtc-59	55	6	researcher	researcher	NOUN
ijtc-59	55	7	selects	select	VERB
ijtc-59	55	8	articles	article	NOUN
ijtc-59	55	9	from	from	ADP
ijtc-59	55	10	journals	journal	NOUN
ijtc-59	55	11	or	or	CCONJ
ijtc-59	55	12	comes	come	VERB
ijtc-59	55	13	from	from	ADP
ijtc-59	55	14	student	student	NOUN
ijtc-59	55	15	theses	theses	PROPN
ijtc-59	55	16	.	.	PUNCT
ijtc-59	56	1	the	the	DET
ijtc-59	56	2	result	result	NOUN
ijtc-59	56	3	is	be	AUX
ijtc-59	56	4	that	that	SCONJ
ijtc-59	56	5	there	there	PRON
ijtc-59	56	6	are	be	VERB
ijtc-59	56	7	100	100	NUM
ijtc-59	56	8	journals	journal	NOUN
ijtc-59	56	9	from	from	ADP
ijtc-59	56	10	trusted	trust	VERB
ijtc-59	56	11	national	national	ADJ
ijtc-59	56	12	and	and	CCONJ
ijtc-59	56	13	international	international	ADJ
ijtc-59	56	14	journals	journal	NOUN
ijtc-59	56	15	and	and	CCONJ
ijtc-59	56	16	proceedings	proceeding	NOUN
ijtc-59	56	17	.	.	PUNCT
ijtc-59	57	1	the	the	DET
ijtc-59	57	2	following	follow	VERB
ijtc-59	57	3	are	be	AUX
ijtc-59	57	4	the	the	DET
ijtc-59	57	5	details	detail	NOUN
ijtc-59	57	6	of	of	ADP
ijtc-59	57	7	the	the	DET
ijtc-59	57	8	journal	journal	PROPN
ijtc-59	57	9	sources	source	NOUN
ijtc-59	57	10	studied	study	VERB
ijtc-59	57	11	:	:	PUNCT
ijtc-59	57	12	the	the	DET
ijtc-59	57	13	entire	entire	ADJ
ijtc-59	57	14	downloaded	download	VERB
ijtc-59	57	15	paper	paper	NOUN
ijtc-59	57	16	127	127	NUM
ijtc-59	57	17	papers	paper	NOUN
ijtc-59	57	18	reduced	reduce	VERB
ijtc-59	57	19	bythesis	bythesis	NOUN
ijtc-59	57	20	/	/	SYM
ijtc-59	57	21	non	non	ADJ
ijtc-59	57	22	-	-	ADJ
ijtc-59	57	23	scientific	scientific	ADJ
ijtc-59	57	24	journals	journal	NOUN
ijtc-59	57	25	27	27	NUM
ijtc-59	57	26	papers	paper	NOUN
ijtc-59	57	27	-paper	-paper	NOUN
ijtc-59	57	28	studied	study	VERB
ijtc-59	57	29	100	100	NUM
ijtc-59	57	30	papers	paper	NOUN
ijtc-59	57	31	review	review	VERB
ijtc-59	57	32	on	on	ADP
ijtc-59	57	33	fraud	fraud	NOUN
ijtc-59	57	34	research	research	NOUN
ijtc-59	57	35	:	:	PUNCT
ijtc-59	57	36	a	a	DET
ijtc-59	57	37	study	study	NOUN
ijtc-59	57	38	of	of	ADP
ijtc-59	57	39	vote	vote	NOUN
ijtc-59	57	40	counting	count	VERB
ijtc-59	57	41	sari	sari	NOUN
ijtc-59	57	42	,	,	PUNCT
ijtc-59	57	43	widagdo	widagdo	PROPN
ijtc-59	57	44	,	,	PUNCT
ijtc-59	57	45	gantyowati	gantyowati	NOUN
ijtc-59	57	46	78	78	NUM
ijtc-59	57	47	|	|	CCONJ
ijtc-59	57	48	ilomata	ilomata	PROPN
ijtc-59	57	49	international	international	ADJ
ijtc-59	57	50	journal	journal	NOUN
ijtc-59	57	51	of	of	ADP
ijtc-59	57	52	tax	tax	PROPN
ijtc-59	57	53	&	&	CCONJ
ijtc-59	57	54	accounting	accounting	PROPN
ijtc-59	57	55	vol	vol	NOUN
ijtc-59	57	56	.	.	PROPN
ijtc-59	58	1	1	1	NUM
ijtc-59	59	1	no	no	NOUN
ijtc-59	59	2	.	.	NOUN
ijtc-59	59	3	2	2	NUM
ijtc-59	59	4	march	march	NOUN
ijtc-59	59	5	2020	2020	NUM
ijtc-59	59	6	graph	graph	NOUN
ijtc-59	59	7	1	1	NUM
ijtc-59	59	8	.	.	PUNCT
ijtc-59	59	9	source	source	NOUN
ijtc-59	59	10	of	of	ADP
ijtc-59	59	11	paper	paper	NOUN
ijtc-59	59	12	studied	study	VERB
ijtc-59	59	13	source	source	NOUN
ijtc-59	59	14	:	:	PUNCT
ijtc-59	59	15	secondary	secondary	ADJ
ijtc-59	59	16	data	datum	NOUN
ijtc-59	59	17	processed	process	VERB
ijtc-59	59	18	(	(	PUNCT
ijtc-59	59	19	2019	2019	NUM
ijtc-59	59	20	)	)	PUNCT
ijtc-59	59	21	national	national	ADJ
ijtc-59	59	22	articles	article	NOUN
ijtc-59	59	23	sources	source	NOUN
ijtc-59	59	24	included	include	VERB
ijtc-59	59	25	from	from	ADP
ijtc-59	59	26	multi	multi	ADJ
ijtc-59	59	27	-	-	ADJ
ijtc-59	59	28	paradigm	paradigm	ADJ
ijtc-59	59	29	accounting	accounting	NOUN
ijtc-59	59	30	journals	journal	NOUN
ijtc-59	59	31	,	,	PUNCT
ijtc-59	59	32	accounting	accounting	NOUN
ijtc-59	59	33	and	and	CCONJ
ijtc-59	59	34	tax	tax	NOUN
ijtc-59	59	35	journals	journal	NOUN
ijtc-59	59	36	,	,	PUNCT
ijtc-59	59	37	accounting	accounting	NOUN
ijtc-59	59	38	and	and	CCONJ
ijtc-59	59	39	finance	finance	NOUN
ijtc-59	59	40	journals	journal	NOUN
ijtc-59	59	41	,	,	PUNCT
ijtc-59	59	42	accounting	accounting	NOUN
ijtc-59	59	43	and	and	CCONJ
ijtc-59	59	44	business	business	NOUN
ijtc-59	59	45	journals	journal	NOUN
ijtc-59	59	46	,	,	PUNCT
ijtc-59	59	47	sriwijaya	sriwijaya	NOUN
ijtc-59	59	48	management	management	NOUN
ijtc-59	59	49	and	and	CCONJ
ijtc-59	59	50	business	business	NOUN
ijtc-59	59	51	journals	journal	NOUN
ijtc-59	59	52	,	,	PUNCT
ijtc-59	59	53	accounting	accounting	NOUN
ijtc-59	59	54	research	research	NOUN
ijtc-59	59	55	journal	journal	NOUN
ijtc-59	59	56	going	go	VERB
ijtc-59	59	57	concern	concern	NOUN
ijtc-59	59	58	,	,	PUNCT
ijtc-59	59	59	journal	journal	NOUN
ijtc-59	59	60	of	of	ADP
ijtc-59	59	61	accounting	accounting	NOUN
ijtc-59	59	62	and	and	CCONJ
ijtc-59	59	63	finance	finance	NOUN
ijtc-59	59	64	research	research	NOUN
ijtc-59	59	65	,	,	PUNCT
ijtc-59	59	66	bulletin	bulletin	NOUN
ijtc-59	59	67	of	of	ADP
ijtc-59	59	68	monetary	monetary	ADJ
ijtc-59	59	69	economics	economic	NOUN
ijtc-59	59	70	and	and	CCONJ
ijtc-59	59	71	banking	banking	NOUN
ijtc-59	59	72	,	,	PUNCT
ijtc-59	59	73	regional	regional	ADJ
ijtc-59	59	74	development	development	NOUN
ijtc-59	59	75	management	management	PROPN
ijtc-59	59	76	journal	journal	PROPN
ijtc-59	59	77	,	,	PUNCT
ijtc-59	59	78	journal	journal	NOUN
ijtc-59	59	79	of	of	ADP
ijtc-59	59	80	accounting	accounting	NOUN
ijtc-59	59	81	research	research	NOUN
ijtc-59	59	82	,	,	PUNCT
ijtc-59	59	83	and	and	CCONJ
ijtc-59	59	84	journal	journal	NOUN
ijtc-59	59	85	of	of	ADP
ijtc-59	59	86	accounting	accounting	NOUN
ijtc-59	59	87	and	and	CCONJ
ijtc-59	59	88	islamic	islamic	ADJ
ijtc-59	59	89	finance	finance	NOUN
ijtc-59	59	90	and	and	CCONJ
ijtc-59	59	91	a	a	DET
ijtc-59	59	92	few	few	ADJ
ijtc-59	59	93	more	more	ADJ
ijtc-59	59	94	.	.	PUNCT
ijtc-59	60	1	whereas	whereas	SCONJ
ijtc-59	60	2	for	for	ADP
ijtc-59	60	3	international	international	ADJ
ijtc-59	60	4	articles	article	NOUN
ijtc-59	60	5	such	such	ADJ
ijtc-59	60	6	as	as	ADP
ijtc-59	60	7	those	those	PRON
ijtc-59	60	8	originating	originate	VERB
ijtc-59	60	9	from	from	ADP
ijtc-59	60	10	journal	journal	NOUN
ijtc-59	60	11	of	of	ADP
ijtc-59	60	12	network	network	NOUN
ijtc-59	60	13	and	and	CCONJ
ijtc-59	60	14	computer	computer	NOUN
ijtc-59	60	15	application	application	NOUN
ijtc-59	60	16	,	,	PUNCT
ijtc-59	60	17	decision	decision	NOUN
ijtc-59	60	18	support	support	NOUN
ijtc-59	60	19	systems	system	NOUN
ijtc-59	60	20	,	,	PUNCT
ijtc-59	60	21	journal	journal	NOUN
ijtc-59	60	22	of	of	ADP
ijtc-59	60	23	advanced	advanced	ADJ
ijtc-59	60	24	management	management	NOUN
ijtc-59	60	25	,	,	PUNCT
ijtc-59	60	26	journal	journal	NOUN
ijtc-59	60	27	of	of	ADP
ijtc-59	60	28	forensic	forensic	ADJ
ijtc-59	60	29	and	and	CCONJ
ijtc-59	60	30	investigative	investigative	ADJ
ijtc-59	60	31	accounting	accounting	NOUN
ijtc-59	60	32	,	,	PUNCT
ijtc-59	60	33	issues	issue	NOUN
ijtc-59	60	34	in	in	ADP
ijtc-59	60	35	accounting	accounting	NOUN
ijtc-59	60	36	education	education	NOUN
ijtc-59	60	37	,	,	PUNCT
ijtc-59	60	38	journal	journal	NOUN
ijtc-59	60	39	of	of	ADP
ijtc-59	60	40	business	business	NOUN
ijtc-59	60	41	ethics	ethic	NOUN
ijtc-59	60	42	,	,	PUNCT
ijtc-59	60	43	international	international	ADJ
ijtc-59	60	44	journal	journal	NOUN
ijtc-59	60	45	of	of	ADP
ijtc-59	60	46	education	education	NOUN
ijtc-59	60	47	and	and	CCONJ
ijtc-59	60	48	research	research	NOUN
ijtc-59	60	49	,	,	PUNCT
ijtc-59	60	50	journal	journal	PROPN
ijtc-59	60	51	west	west	PROPN
ijtc-59	60	52	university	university	PROPN
ijtc-59	60	53	of	of	ADP
ijtc-59	60	54	timisoara	timisoara	PROPN
ijtc-59	60	55	,	,	PUNCT
ijtc-59	60	56	and	and	CCONJ
ijtc-59	60	57	journal	journal	NOUN
ijtc-59	60	58	of	of	ADP
ijtc-59	60	59	business	business	NOUN
ijtc-59	60	60	and	and	CCONJ
ijtc-59	60	61	management	management	NOUN
ijtc-59	60	62	.	.	PUNCT
ijtc-59	61	1	whereas	whereas	SCONJ
ijtc-59	61	2	for	for	ADP
ijtc-59	61	3	national	national	ADJ
ijtc-59	61	4	proceedings	proceeding	NOUN
ijtc-59	61	5	articles	article	NOUN
ijtc-59	61	6	came	come	VERB
ijtc-59	61	7	from	from	ADP
ijtc-59	61	8	the	the	DET
ijtc-59	61	9	national	national	PROPN
ijtc-59	61	10	xix	xix	PROPN
ijtc-59	61	11	accounting	accounting	NOUN
ijtc-59	61	12	symposium	symposium	NOUN
ijtc-59	61	13	in	in	ADP
ijtc-59	61	14	lampung	lampung	NOUN
ijtc-59	61	15	,	,	PUNCT
ijtc-59	61	16	and	and	CCONJ
ijtc-59	61	17	the	the	DET
ijtc-59	61	18	national	national	ADJ
ijtc-59	61	19	innovative	innovative	ADJ
ijtc-59	61	20	research	research	NOUN
ijtc-59	61	21	seminar	seminar	NOUN
ijtc-59	61	22	.	.	PUNCT
ijtc-59	62	1	whereas	whereas	SCONJ
ijtc-59	62	2	for	for	ADP
ijtc-59	62	3	proceedings	proceeding	NOUN
ijtc-59	62	4	originating	originate	VERB
ijtc-59	62	5	from	from	ADP
ijtc-59	62	6	abroad	abroad	ADV
ijtc-59	62	7	originating	originate	VERB
ijtc-59	62	8	from	from	ADP
ijtc-59	62	9	procedia	procedia	PROPN
ijtc-59	62	10	computer	computer	NOUN
ijtc-59	62	11	science	science	NOUN
ijtc-59	62	12	,	,	PUNCT
ijtc-59	62	13	proceeding	proceeding	NOUN
ijtc-59	62	14	of	of	ADP
ijtc-59	62	15	management	management	NOUN
ijtc-59	62	16	,	,	PUNCT
ijtc-59	62	17	procedia	procedia	NOUN
ijtc-59	62	18	economics	economic	NOUN
ijtc-59	62	19	and	and	CCONJ
ijtc-59	62	20	finance	finance	NOUN
ijtc-59	62	21	,	,	PUNCT
ijtc-59	62	22	procedia	procedia	NOUN
ijtc-59	62	23	social	social	ADJ
ijtc-59	62	24	and	and	CCONJ
ijtc-59	62	25	behavioral	behavioral	ADJ
ijtc-59	62	26	sciences	science	NOUN
ijtc-59	62	27	from	from	ADP
ijtc-59	62	28	elsevier	elsevier	NOUN
ijtc-59	62	29	,	,	PUNCT
ijtc-59	62	30	workshops	workshop	NOUN
ijtc-59	62	31	on	on	ADP
ijtc-59	62	32	legal	legal	ADJ
ijtc-59	62	33	ontologies	ontology	NOUN
ijtc-59	62	34	and	and	CCONJ
ijtc-59	62	35	web	web	NOUN
ijtc-59	62	36	base	base	NOUN
ijtc-59	62	37	legal	legal	ADJ
ijtc-59	62	38	information	information	NOUN
ijtc-59	62	39	management	management	NOUN
ijtc-59	62	40	,	,	PUNCT
ijtc-59	62	41	and	and	CCONJ
ijtc-59	62	42	the	the	DET
ijtc-59	62	43	pacific	pacific	PROPN
ijtc-59	62	44	asia	asia	PROPN
ijtc-59	62	45	conference	conference	PROPN
ijtc-59	62	46	on	on	ADP
ijtc-59	62	47	information	information	NOUN
ijtc-59	62	48	system	system	NOUN
ijtc-59	62	49	proceedings	proceeding	NOUN
ijtc-59	62	50	.	.	PUNCT
ijtc-59	63	1	the	the	DET
ijtc-59	63	2	number	number	NOUN
ijtc-59	63	3	of	of	ADP
ijtc-59	63	4	publications	publication	NOUN
ijtc-59	63	5	per	per	ADP
ijtc-59	63	6	year	year	NOUN
ijtc-59	63	7	that	that	PRON
ijtc-59	63	8	have	have	AUX
ijtc-59	63	9	been	be	AUX
ijtc-59	63	10	searched	search	VERB
ijtc-59	63	11	by	by	ADP
ijtc-59	63	12	researchers	researcher	NOUN
ijtc-59	63	13	is	be	AUX
ijtc-59	63	14	shown	show	VERB
ijtc-59	63	15	in	in	ADP
ijtc-59	63	16	the	the	DET
ijtc-59	63	17	following	follow	VERB
ijtc-59	63	18	graph	graph	NOUN
ijtc-59	63	19	:	:	PUNCT
ijtc-59	63	20	figure	figure	NOUN
ijtc-59	63	21	1	1	NUM
ijtc-59	63	22	number	number	NOUN
ijtc-59	63	23	of	of	ADP
ijtc-59	63	24	publications	publication	NOUN
ijtc-59	63	25	by	by	ADP
ijtc-59	63	26	year	year	NOUN
ijtc-59	63	27	50	50	NUM
ijtc-59	63	28	31	31	NUM
ijtc-59	63	29	5	5	NUM
ijtc-59	63	30	14	14	NUM
ijtc-59	63	31	0	0	NUM
ijtc-59	63	32	10	10	NUM
ijtc-59	63	33	20	20	NUM
ijtc-59	63	34	30	30	NUM
ijtc-59	63	35	40	40	NUM
ijtc-59	63	36	50	50	NUM
ijtc-59	63	37	60	60	NUM
ijtc-59	63	38	nasional	nasional	ADJ
ijtc-59	63	39	internasional	internasional	ADJ
ijtc-59	63	40	jurnal	jurnal	ADJ
ijtc-59	63	41	prosiding	proside	VERB
ijtc-59	63	42	review	review	NOUN
ijtc-59	63	43	on	on	ADP
ijtc-59	63	44	fraud	fraud	NOUN
ijtc-59	63	45	research	research	NOUN
ijtc-59	63	46	:	:	PUNCT
ijtc-59	63	47	a	a	DET
ijtc-59	63	48	study	study	NOUN
ijtc-59	63	49	of	of	ADP
ijtc-59	63	50	vote	vote	NOUN
ijtc-59	63	51	counting	count	VERB
ijtc-59	63	52	sari	sari	NOUN
ijtc-59	63	53	,	,	PUNCT
ijtc-59	63	54	widagdo	widagdo	PROPN
ijtc-59	63	55	,	,	PUNCT
ijtc-59	63	56	gantyowati	gantyowati	NOUN
ijtc-59	63	57	79	79	NUM
ijtc-59	63	58	|	|	ADV
ijtc-59	63	59	ilomata	ilomata	PROPN
ijtc-59	63	60	international	international	ADJ
ijtc-59	63	61	journal	journal	NOUN
ijtc-59	63	62	of	of	ADP
ijtc-59	63	63	tax	tax	PROPN
ijtc-59	63	64	&	&	CCONJ
ijtc-59	63	65	accounting	accounting	PROPN
ijtc-59	63	66	vol	vol	NOUN
ijtc-59	63	67	.	.	PROPN
ijtc-59	64	1	1	1	NUM
ijtc-59	64	2	no	no	NOUN
ijtc-59	64	3	.	.	NOUN
ijtc-59	64	4	2	2	NUM
ijtc-59	64	5	march	march	PROPN
ijtc-59	64	6	2020	2020	NUM
ijtc-59	64	7	source	source	NOUN
ijtc-59	64	8	:	:	PUNCT
ijtc-59	64	9	secondary	secondary	ADJ
ijtc-59	64	10	data	datum	NOUN
ijtc-59	64	11	processed	process	VERB
ijtc-59	64	12	(	(	PUNCT
ijtc-59	64	13	2019	2019	NUM
ijtc-59	64	14	)	)	PUNCT
ijtc-59	64	15	from	from	ADP
ijtc-59	64	16	the	the	DET
ijtc-59	64	17	graph	graph	NOUN
ijtc-59	64	18	above	above	ADV
ijtc-59	64	19	,	,	PUNCT
ijtc-59	64	20	it	it	PRON
ijtc-59	64	21	can	can	AUX
ijtc-59	64	22	be	be	AUX
ijtc-59	64	23	seen	see	VERB
ijtc-59	64	24	that	that	SCONJ
ijtc-59	64	25	the	the	DET
ijtc-59	64	26	development	development	NOUN
ijtc-59	64	27	of	of	ADP
ijtc-59	64	28	research	research	NOUN
ijtc-59	64	29	related	relate	VERB
ijtc-59	64	30	to	to	ADP
ijtc-59	64	31	fraud	fraud	NOUN
ijtc-59	64	32	was	be	AUX
ijtc-59	64	33	increasing	increase	VERB
ijtc-59	64	34	.	.	PUNCT
ijtc-59	65	1	the	the	DET
ijtc-59	65	2	number	number	NOUN
ijtc-59	65	3	of	of	ADP
ijtc-59	65	4	researches	research	NOUN
ijtc-59	65	5	is	be	AUX
ijtc-59	65	6	mostly	mostly	ADV
ijtc-59	65	7	carried	carry	VERB
ijtc-59	65	8	out	out	ADP
ijtc-59	65	9	by	by	ADP
ijtc-59	65	10	researchers	researcher	NOUN
ijtc-59	65	11	in	in	ADP
ijtc-59	65	12	2016	2016	NUM
ijtc-59	65	13	.	.	PUNCT
ijtc-59	66	1	and	and	CCONJ
ijtc-59	66	2	the	the	DET
ijtc-59	66	3	number	number	NOUN
ijtc-59	66	4	of	of	ADP
ijtc-59	66	5	studies	study	NOUN
ijtc-59	66	6	that	that	PRON
ijtc-59	66	7	are	be	AUX
ijtc-59	66	8	above	above	ADP
ijtc-59	66	9	10	10	NUM
ijtc-59	66	10	studies	study	NOUN
ijtc-59	66	11	per	per	ADP
ijtc-59	66	12	year	year	NOUN
ijtc-59	66	13	begins	begin	VERB
ijtc-59	66	14	in	in	ADP
ijtc-59	66	15	2014	2014	NUM
ijtc-59	66	16	until	until	ADP
ijtc-59	66	17	2018	2018	NUM
ijtc-59	66	18	.	.	PUNCT
ijtc-59	67	1	in	in	ADP
ijtc-59	67	2	2000	2000	NUM
ijtc-59	67	3	to	to	ADP
ijtc-59	67	4	2004	2004	NUM
ijtc-59	67	5	the	the	DET
ijtc-59	67	6	number	number	NOUN
ijtc-59	67	7	of	of	ADP
ijtc-59	67	8	studies	study	NOUN
ijtc-59	67	9	published	publish	VERB
ijtc-59	67	10	and	and	CCONJ
ijtc-59	67	11	monitored	monitor	VERB
ijtc-59	67	12	by	by	ADP
ijtc-59	67	13	researchers	researcher	NOUN
ijtc-59	67	14	amounted	amount	VERB
ijtc-59	67	15	to	to	ADP
ijtc-59	67	16	1	1	NUM
ijtc-59	67	17	study	study	NOUN
ijtc-59	67	18	per	per	ADP
ijtc-59	67	19	year	year	NOUN
ijtc-59	67	20	.	.	PUNCT
ijtc-59	68	1	likewise	likewise	ADV
ijtc-59	68	2	,	,	PUNCT
ijtc-59	68	3	for	for	ADP
ijtc-59	68	4	2010	2010	NUM
ijtc-59	68	5	there	there	PRON
ijtc-59	68	6	were	be	VERB
ijtc-59	68	7	only	only	ADV
ijtc-59	68	8	1	1	NUM
ijtc-59	68	9	paper	paper	NOUN
ijtc-59	68	10	related	relate	VERB
ijtc-59	68	11	to	to	PART
ijtc-59	68	12	fraud	fraud	VERB
ijtc-59	68	13	that	that	PRON
ijtc-59	68	14	had	have	AUX
ijtc-59	68	15	been	be	AUX
ijtc-59	68	16	carried	carry	VERB
ijtc-59	68	17	out	out	ADP
ijtc-59	68	18	.	.	PUNCT
ijtc-59	69	1	analysis	analysis	NOUN
ijtc-59	69	2	:	:	PUNCT
ijtc-59	69	3	from	from	ADP
ijtc-59	69	4	these	these	DET
ijtc-59	69	5	data	datum	NOUN
ijtc-59	69	6	,	,	PUNCT
ijtc-59	69	7	it	it	PRON
ijtc-59	69	8	can	can	AUX
ijtc-59	69	9	be	be	AUX
ijtc-59	69	10	analyzed	analyze	VERB
ijtc-59	69	11	that	that	SCONJ
ijtc-59	69	12	research	research	NOUN
ijtc-59	69	13	on	on	ADP
ijtc-59	69	14	fraud	fraud	NOUN
ijtc-59	69	15	has	have	AUX
ijtc-59	69	16	been	be	AUX
ijtc-59	69	17	carried	carry	VERB
ijtc-59	69	18	out	out	ADP
ijtc-59	69	19	by	by	ADP
ijtc-59	69	20	many	many	ADJ
ijtc-59	69	21	researchers	researcher	NOUN
ijtc-59	69	22	and	and	CCONJ
ijtc-59	69	23	began	begin	VERB
ijtc-59	69	24	to	to	PART
ijtc-59	69	25	develop	develop	VERB
ijtc-59	69	26	in	in	ADP
ijtc-59	69	27	2008	2008	NUM
ijtc-59	69	28	and	and	CCONJ
ijtc-59	69	29	began	begin	VERB
ijtc-59	69	30	to	to	PART
ijtc-59	69	31	develop	develop	VERB
ijtc-59	69	32	even	even	ADV
ijtc-59	69	33	greater	great	ADJ
ijtc-59	69	34	in	in	ADP
ijtc-59	69	35	2014	2014	NUM
ijtc-59	69	36	.	.	PUNCT
ijtc-59	70	1	this	this	PRON
ijtc-59	70	2	can	can	AUX
ijtc-59	70	3	be	be	AUX
ijtc-59	70	4	seen	see	VERB
ijtc-59	70	5	as	as	ADP
ijtc-59	70	6	a	a	DET
ijtc-59	70	7	development	development	NOUN
ijtc-59	70	8	because	because	SCONJ
ijtc-59	70	9	more	more	ADJ
ijtc-59	70	10	and	and	CCONJ
ijtc-59	70	11	more	more	ADJ
ijtc-59	70	12	cases	case	NOUN
ijtc-59	70	13	of	of	ADP
ijtc-59	70	14	fraud	fraud	NOUN
ijtc-59	70	15	have	have	AUX
ijtc-59	70	16	occurred	occur	VERB
ijtc-59	70	17	.	.	PUNCT
ijtc-59	71	1	this	this	PRON
ijtc-59	71	2	was	be	AUX
ijtc-59	71	3	also	also	ADV
ijtc-59	71	4	expressed	express	VERB
ijtc-59	71	5	by	by	ADP
ijtc-59	71	6	modugu	modugu	NOUN
ijtc-59	71	7	in	in	ADP
ijtc-59	71	8	his	his	PRON
ijtc-59	71	9	research	research	NOUN
ijtc-59	71	10	that	that	SCONJ
ijtc-59	71	11	in	in	ADP
ijtc-59	71	12	recent	recent	ADJ
ijtc-59	71	13	years	year	NOUN
ijtc-59	71	14	,	,	PUNCT
ijtc-59	71	15	professionals	professional	NOUN
ijtc-59	71	16	have	have	AUX
ijtc-59	71	17	believed	believe	VERB
ijtc-59	71	18	that	that	SCONJ
ijtc-59	71	19	the	the	DET
ijtc-59	71	20	development	development	NOUN
ijtc-59	71	21	of	of	ADP
ijtc-59	71	22	accounting	accounting	NOUN
ijtc-59	71	23	fraud	fraud	NOUN
ijtc-59	71	24	will	will	AUX
ijtc-59	71	25	increase	increase	VERB
ijtc-59	71	26	in	in	ADP
ijtc-59	71	27	the	the	DET
ijtc-59	71	28	next	next	ADJ
ijtc-59	71	29	few	few	ADJ
ijtc-59	71	30	years	year	NOUN
ijtc-59	71	31	(	(	PUNCT
ijtc-59	71	32	modugu	modugu	NOUN
ijtc-59	71	33	,	,	PUNCT
ijtc-59	71	34	2012	2012	NUM
ijtc-59	71	35	)	)	PUNCT
ijtc-59	71	36	.	.	PUNCT
ijtc-59	72	1	from	from	ADP
ijtc-59	72	2	the	the	DET
ijtc-59	72	3	whole	whole	ADJ
ijtc-59	72	4	study	study	NOUN
ijtc-59	72	5	,	,	PUNCT
ijtc-59	72	6	the	the	DET
ijtc-59	72	7	following	follow	VERB
ijtc-59	72	8	is	be	AUX
ijtc-59	72	9	a	a	DET
ijtc-59	72	10	distribution	distribution	NOUN
ijtc-59	72	11	of	of	ADP
ijtc-59	72	12	themes	theme	NOUN
ijtc-59	72	13	published	publish	VERB
ijtc-59	72	14	by	by	ADP
ijtc-59	72	15	each	each	DET
ijtc-59	72	16	researcher	researcher	NOUN
ijtc-59	72	17	.	.	PUNCT
ijtc-59	73	1	the	the	DET
ijtc-59	73	2	following	follow	VERB
ijtc-59	73	3	is	be	AUX
ijtc-59	73	4	the	the	DET
ijtc-59	73	5	distribution	distribution	NOUN
ijtc-59	73	6	of	of	ADP
ijtc-59	73	7	the	the	DET
ijtc-59	73	8	theme	theme	NOUN
ijtc-59	73	9	of	of	ADP
ijtc-59	73	10	the	the	DET
ijtc-59	73	11	article	article	NOUN
ijtc-59	73	12	about	about	ADP
ijtc-59	73	13	cheating	cheat	VERB
ijtc-59	73	14	that	that	PRON
ijtc-59	73	15	has	have	AUX
ijtc-59	73	16	been	be	AUX
ijtc-59	73	17	traced	trace	VERB
ijtc-59	73	18	by	by	ADP
ijtc-59	73	19	researchers	researcher	NOUN
ijtc-59	73	20	.	.	PUNCT
ijtc-59	74	1	graph	graph	NOUN
ijtc-59	74	2	2	2	NUM
ijtc-59	74	3	research	research	NOUN
ijtc-59	74	4	themes	theme	NOUN
ijtc-59	74	5	source	source	NOUN
ijtc-59	74	6	:	:	PUNCT
ijtc-59	74	7	secondary	secondary	ADJ
ijtc-59	74	8	data	datum	NOUN
ijtc-59	74	9	processed	process	VERB
ijtc-59	74	10	(	(	PUNCT
ijtc-59	74	11	2019	2019	NUM
ijtc-59	74	12	)	)	PUNCT
ijtc-59	74	13	from	from	ADP
ijtc-59	74	14	the	the	DET
ijtc-59	74	15	graph	graph	NOUN
ijtc-59	74	16	above	above	ADP
ijtc-59	74	17	it	it	PRON
ijtc-59	74	18	can	can	AUX
ijtc-59	74	19	be	be	AUX
ijtc-59	74	20	seen	see	VERB
ijtc-59	74	21	that	that	SCONJ
ijtc-59	74	22	the	the	DET
ijtc-59	74	23	research	research	NOUN
ijtc-59	74	24	theme	theme	NOUN
ijtc-59	74	25	that	that	PRON
ijtc-59	74	26	was	be	AUX
ijtc-59	74	27	least	least	ADV
ijtc-59	74	28	carried	carry	VERB
ijtc-59	74	29	out	out	ADP
ijtc-59	74	30	by	by	ADP
ijtc-59	74	31	researchers	researcher	NOUN
ijtc-59	74	32	was	be	AUX
ijtc-59	74	33	the	the	DET
ijtc-59	74	34	theme	theme	NOUN
ijtc-59	74	35	of	of	ADP
ijtc-59	74	36	fraud	fraud	NOUN
ijtc-59	74	37	remediation	remediation	NOUN
ijtc-59	74	38	.	.	PUNCT
ijtc-59	75	1	fraud	fraud	NOUN
ijtc-59	75	2	remediation	remediation	NOUN
ijtc-59	75	3	investigated	investigate	VERB
ijtc-59	75	4	by	by	ADP
ijtc-59	75	5	(	(	PUNCT
ijtc-59	75	6	farber	farber	PROPN
ijtc-59	75	7	,	,	PUNCT
ijtc-59	75	8	2004	2004	NUM
ijtc-59	75	9	)	)	PUNCT
ijtc-59	75	10	conveys	convey	VERB
ijtc-59	75	11	the	the	DET
ijtc-59	75	12	impact	impact	NOUN
ijtc-59	75	13	of	of	ADP
ijtc-59	75	14	institutional	institutional	ADJ
ijtc-59	75	15	ownership	ownership	NOUN
ijtc-59	75	16	on	on	ADP
ijtc-59	75	17	fraud	fraud	NOUN
ijtc-59	75	18	in	in	ADP
ijtc-59	75	19	companies	company	NOUN
ijtc-59	75	20	that	that	PRON
ijtc-59	75	21	focuses	focus	VERB
ijtc-59	75	22	on	on	ADP
ijtc-59	75	23	corporate	corporate	ADJ
ijtc-59	75	24	governance	governance	NOUN
ijtc-59	75	25	to	to	PART
ijtc-59	75	26	get	get	VERB
ijtc-59	75	27	out	out	ADP
ijtc-59	75	28	of	of	ADP
ijtc-59	75	29	fraud	fraud	NOUN
ijtc-59	75	30	problems	problem	NOUN
ijtc-59	75	31	.	.	PUNCT
ijtc-59	76	1	while	while	SCONJ
ijtc-59	76	2	the	the	DET
ijtc-59	76	3	most	most	ADV
ijtc-59	76	4	sought	seek	VERB
ijtc-59	76	5	-	-	PUNCT
ijtc-59	76	6	after	after	ADP
ijtc-59	76	7	theme	theme	NOUN
ijtc-59	76	8	by	by	ADP
ijtc-59	76	9	researchers	researcher	NOUN
ijtc-59	76	10	was	be	AUX
ijtc-59	76	11	the	the	DET
ijtc-59	76	12	theme	theme	NOUN
ijtc-59	76	13	of	of	ADP
ijtc-59	76	14	fraud	fraud	NOUN
ijtc-59	76	15	detection	detection	NOUN
ijtc-59	76	16	which	which	PRON
ijtc-59	76	17	occupies	occupy	VERB
ijtc-59	76	18	44	44	NUM
ijtc-59	76	19	paper	paper	NOUN
ijtc-59	76	20	titles	title	NOUN
ijtc-59	76	21	during	during	ADP
ijtc-59	76	22	2000	2000	NUM
ijtc-59	76	23	to	to	ADP
ijtc-59	76	24	2008	2008	NUM
ijtc-59	76	25	.	.	PUNCT
ijtc-59	77	1	the	the	DET
ijtc-59	77	2	themes	theme	NOUN
ijtc-59	77	3	of	of	ADP
ijtc-59	77	4	fraud	fraud	NOUN
ijtc-59	77	5	determinants	determinant	NOUN
ijtc-59	77	6	were	be	AUX
ijtc-59	77	7	33	33	NUM
ijtc-59	77	8	paper	paper	NOUN
ijtc-59	77	9	titles	title	NOUN
ijtc-59	77	10	and	and	CCONJ
ijtc-59	77	11	fraud	fraud	NOUN
ijtc-59	77	12	investigation	investigation	NOUN
ijtc-59	77	13	totaling	total	VERB
ijtc-59	77	14	21	21	NUM
ijtc-59	77	15	paper	paper	NOUN
ijtc-59	77	16	1	1	NUM
ijtc-59	77	17	1	1	NUM
ijtc-59	77	18	1	1	NUM
ijtc-59	77	19	1	1	NUM
ijtc-59	77	20	3	3	NUM
ijtc-59	77	21	6	6	NUM
ijtc-59	77	22	4	4	NUM
ijtc-59	77	23	1	1	NUM
ijtc-59	77	24	5	5	NUM
ijtc-59	77	25	5	5	NUM
ijtc-59	77	26	3	3	NUM
ijtc-59	77	27	12	12	NUM
ijtc-59	77	28	15	15	NUM
ijtc-59	77	29	17	17	NUM
ijtc-59	77	30	14	14	NUM
ijtc-59	77	31	11	11	NUM
ijtc-59	77	32	0	0	NUM
ijtc-59	77	33	5	5	NUM
ijtc-59	77	34	10	10	NUM
ijtc-59	77	35	15	15	NUM
ijtc-59	77	36	20	20	NUM
ijtc-59	77	37	thn	thn	NOUN
ijtc-59	77	38	…	…	SYM
ijtc-59	77	39	thn	thn	NOUN
ijtc-59	77	40	…	…	SYM
ijtc-59	77	41	thn	thn	NOUN
ijtc-59	77	42	…	…	SYM
ijtc-59	77	43	thn	thn	NOUN
ijtc-59	77	44	…	…	SYM
ijtc-59	77	45	thn	thn	NOUN
ijtc-59	77	46	…	…	SYM
ijtc-59	77	47	thn	thn	NOUN
ijtc-59	77	48	…	…	SYM
ijtc-59	77	49	thn	thn	NOUN
ijtc-59	77	50	…	…	SYM
ijtc-59	77	51	thn	thn	NOUN
ijtc-59	77	52	…	…	SYM
ijtc-59	77	53	number	number	NOUN
ijtc-59	77	54	of	of	ADP
ijtc-59	77	55	publications	publication	NOUN
ijtc-59	77	56	by	by	ADP
ijtc-59	77	57	year	year	NOUN
ijtc-59	77	58	1	1	NUM
ijtc-59	77	59	4	4	NUM
ijtc-59	77	60	21	21	NUM
ijtc-59	77	61	30	30	NUM
ijtc-59	77	62	44	44	NUM
ijtc-59	77	63	research	research	NOUN
ijtc-59	77	64	theme	theme	NOUN
ijtc-59	77	65	fraud	fraud	NOUN
ijtc-59	77	66	remidiation	remidiation	NOUN
ijtc-59	77	67	(	(	PUNCT
ijtc-59	77	68	1	1	X
ijtc-59	77	69	)	)	PUNCT
ijtc-59	77	70	fraud	fraud	NOUN
ijtc-59	77	71	prevention	prevention	NOUN
ijtc-59	77	72	(	(	PUNCT
ijtc-59	77	73	4	4	X
ijtc-59	77	74	)	)	PUNCT
ijtc-59	77	75	fraud	fraud	NOUN
ijtc-59	77	76	investigation	investigation	NOUN
ijtc-59	77	77	(	(	PUNCT
ijtc-59	77	78	21	21	NUM
ijtc-59	77	79	)	)	PUNCT
ijtc-59	77	80	fraud	fraud	NOUN
ijtc-59	77	81	determinan	determinan	NOUN
ijtc-59	77	82	(	(	PUNCT
ijtc-59	77	83	30	30	NUM
ijtc-59	77	84	)	)	PUNCT
ijtc-59	77	85	fraud	fraud	NOUN
ijtc-59	77	86	detection	detection	NOUN
ijtc-59	77	87	(	(	PUNCT
ijtc-59	77	88	44	44	NUM
ijtc-59	77	89	)	)	PUNCT
ijtc-59	77	90	review	review	NOUN
ijtc-59	77	91	on	on	ADP
ijtc-59	77	92	fraud	fraud	NOUN
ijtc-59	77	93	research	research	NOUN
ijtc-59	77	94	:	:	PUNCT
ijtc-59	77	95	a	a	DET
ijtc-59	77	96	study	study	NOUN
ijtc-59	77	97	of	of	ADP
ijtc-59	77	98	vote	vote	NOUN
ijtc-59	77	99	counting	count	VERB
ijtc-59	77	100	sari	sari	NOUN
ijtc-59	77	101	,	,	PUNCT
ijtc-59	77	102	widagdo	widagdo	PROPN
ijtc-59	77	103	,	,	PUNCT
ijtc-59	77	104	gantyowati	gantyowati	NOUN
ijtc-59	77	105	80	80	NUM
ijtc-59	77	106	|	|	CCONJ
ijtc-59	77	107	ilomata	ilomata	PROPN
ijtc-59	77	108	international	international	ADJ
ijtc-59	77	109	journal	journal	NOUN
ijtc-59	77	110	of	of	ADP
ijtc-59	77	111	tax	tax	PROPN
ijtc-59	77	112	&	&	CCONJ
ijtc-59	77	113	accounting	accounting	PROPN
ijtc-59	77	114	vol	vol	NOUN
ijtc-59	77	115	.	.	PROPN
ijtc-59	78	1	1	1	NUM
ijtc-59	79	1	no	no	NOUN
ijtc-59	79	2	.	.	NOUN
ijtc-59	79	3	2	2	NUM
ijtc-59	79	4	march	march	NOUN
ijtc-59	79	5	2020	2020	NUM
ijtc-59	79	6	titles	title	NOUN
ijtc-59	79	7	and	and	CCONJ
ijtc-59	79	8	fraud	fraud	NOUN
ijtc-59	79	9	prevention	prevention	NOUN
ijtc-59	79	10	in	in	ADP
ijtc-59	79	11	4	4	NUM
ijtc-59	79	12	paper	paper	NOUN
ijtc-59	79	13	titles	title	NOUN
ijtc-59	79	14	.	.	PUNCT
ijtc-59	80	1	research	research	NOUN
ijtc-59	80	2	that	that	PRON
ijtc-59	80	3	examines	examine	VERB
ijtc-59	80	4	fraud	fraud	NOUN
ijtc-59	80	5	prevention	prevention	NOUN
ijtc-59	80	6	or	or	CCONJ
ijtc-59	80	7	about	about	ADP
ijtc-59	80	8	prevention	prevention	NOUN
ijtc-59	80	9	of	of	ADP
ijtc-59	80	10	fraudalso	fraudalso	NOUN
ijtc-59	80	11	conducted	conduct	VERB
ijtc-59	80	12	by	by	ADP
ijtc-59	80	13	several	several	ADJ
ijtc-59	80	14	researchers	researcher	NOUN
ijtc-59	80	15	in	in	ADP
ijtc-59	80	16	indonesia	indonesia	PROPN
ijtc-59	80	17	such	such	ADJ
ijtc-59	80	18	as	as	ADP
ijtc-59	80	19	(	(	PUNCT
ijtc-59	80	20	miminwidaningsih	miminwidaningsih	NOUN
ijtc-59	80	21	,	,	PUNCT
ijtc-59	80	22	2015	2015	NUM
ijtc-59	80	23	)	)	PUNCT
ijtc-59	80	24	who	who	PRON
ijtc-59	80	25	examined	examine	VERB
ijtc-59	80	26	the	the	DET
ijtc-59	80	27	effect	effect	NOUN
ijtc-59	80	28	of	of	ADP
ijtc-59	80	29	internal	internal	ADJ
ijtc-59	80	30	auditor	auditor	NOUN
ijtc-59	80	31	professionalism	professionalism	NOUN
ijtc-59	80	32	on	on	ADP
ijtc-59	80	33	fraud	fraud	NOUN
ijtc-59	80	34	prevention	prevention	NOUN
ijtc-59	80	35	and	and	CCONJ
ijtc-59	80	36	detection	detection	NOUN
ijtc-59	80	37	.	.	PUNCT
ijtc-59	81	1	this	this	DET
ijtc-59	81	2	research	research	NOUN
ijtc-59	81	3	includes	include	VERB
ijtc-59	81	4	fraud	fraud	NOUN
ijtc-59	81	5	research	research	NOUN
ijtc-59	81	6	in	in	ADP
ijtc-59	81	7	the	the	DET
ijtc-59	81	8	public	public	ADJ
ijtc-59	81	9	sector	sector	NOUN
ijtc-59	81	10	because	because	SCONJ
ijtc-59	81	11	of	of	ADP
ijtc-59	81	12	conducting	conduct	VERB
ijtc-59	81	13	research	research	NOUN
ijtc-59	81	14	or	or	CCONJ
ijtc-59	81	15	surveys	survey	NOUN
ijtc-59	81	16	on	on	ADP
ijtc-59	81	17	state	state	NOUN
ijtc-59	81	18	-	-	PUNCT
ijtc-59	81	19	owned	own	VERB
ijtc-59	81	20	enterprises	enterprise	NOUN
ijtc-59	81	21	headquartered	headquarter	VERB
ijtc-59	81	22	in	in	ADP
ijtc-59	81	23	the	the	DET
ijtc-59	81	24	city	city	NOUN
ijtc-59	81	25	of	of	ADP
ijtc-59	81	26	bandung	bandung	PROPN
ijtc-59	81	27	.	.	PUNCT
ijtc-59	82	1	from	from	ADP
ijtc-59	82	2	the	the	DET
ijtc-59	82	3	results	result	NOUN
ijtc-59	82	4	of	of	ADP
ijtc-59	82	5	the	the	DET
ijtc-59	82	6	above	above	ADJ
ijtc-59	82	7	research	research	NOUN
ijtc-59	82	8	it	it	PRON
ijtc-59	82	9	can	can	AUX
ijtc-59	82	10	be	be	AUX
ijtc-59	82	11	seen	see	VERB
ijtc-59	82	12	that	that	SCONJ
ijtc-59	82	13	the	the	DET
ijtc-59	82	14	researchers	researcher	NOUN
ijtc-59	82	15	were	be	AUX
ijtc-59	82	16	more	more	ADV
ijtc-59	82	17	interested	interested	ADJ
ijtc-59	82	18	in	in	ADP
ijtc-59	82	19	conducting	conduct	VERB
ijtc-59	82	20	research	research	NOUN
ijtc-59	82	21	on	on	ADP
ijtc-59	82	22	fraud	fraud	NOUN
ijtc-59	82	23	in	in	ADP
ijtc-59	82	24	the	the	DET
ijtc-59	82	25	detection	detection	NOUN
ijtc-59	82	26	section	section	NOUN
ijtc-59	82	27	.	.	PUNCT
ijtc-59	83	1	where	where	SCONJ
ijtc-59	83	2	what	what	PRON
ijtc-59	83	3	is	be	AUX
ijtc-59	83	4	meant	mean	VERB
ijtc-59	83	5	by	by	ADP
ijtc-59	83	6	fraud	fraud	NOUN
ijtc-59	83	7	detection	detection	NOUN
ijtc-59	83	8	is	be	AUX
ijtc-59	83	9	the	the	DET
ijtc-59	83	10	implementation	implementation	NOUN
ijtc-59	83	11	of	of	ADP
ijtc-59	83	12	several	several	ADJ
ijtc-59	83	13	indicators	indicator	NOUN
ijtc-59	83	14	that	that	PRON
ijtc-59	83	15	show	show	VERB
ijtc-59	83	16	the	the	DET
ijtc-59	83	17	organization	organization	NOUN
ijtc-59	83	18	to	to	PART
ijtc-59	83	19	detect	detect	VERB
ijtc-59	83	20	the	the	DET
ijtc-59	83	21	initial	initial	ADJ
ijtc-59	83	22	signs	sign	NOUN
ijtc-59	83	23	of	of	ADP
ijtc-59	83	24	fraud	fraud	NOUN
ijtc-59	83	25	(	(	PUNCT
ijtc-59	83	26	sow	sow	NOUN
ijtc-59	83	27	,	,	PUNCT
ijtc-59	83	28	basiruddin	basiruddin	NOUN
ijtc-59	83	29	,	,	PUNCT
ijtc-59	83	30	mohammad	mohammad	PROPN
ijtc-59	83	31	,	,	PUNCT
ijtc-59	83	32	zaleha	zaleha	NOUN
ijtc-59	83	33	,	,	PUNCT
ijtc-59	83	34	&	&	CCONJ
ijtc-59	83	35	rasid	rasid	PROPN
ijtc-59	83	36	,	,	PUNCT
ijtc-59	83	37	2017	2017	NUM
ijtc-59	83	38	)	)	PUNCT
ijtc-59	83	39	.	.	PUNCT
ijtc-59	84	1	fraud	fraud	NOUN
ijtc-59	84	2	detection	detection	NOUN
ijtc-59	84	3	can	can	AUX
ijtc-59	84	4	be	be	AUX
ijtc-59	84	5	done	do	VERB
ijtc-59	84	6	with	with	ADP
ijtc-59	84	7	various	various	ADJ
ijtc-59	84	8	methods	method	NOUN
ijtc-59	84	9	.	.	PUNCT
ijtc-59	85	1	several	several	ADJ
ijtc-59	85	2	studies	study	NOUN
ijtc-59	85	3	have	have	AUX
ijtc-59	85	4	examined	examine	VERB
ijtc-59	85	5	what	what	DET
ijtc-59	85	6	tools	tool	NOUN
ijtc-59	85	7	can	can	AUX
ijtc-59	85	8	be	be	AUX
ijtc-59	85	9	used	use	VERB
ijtc-59	85	10	to	to	PART
ijtc-59	85	11	detect	detect	VERB
ijtc-59	85	12	fraud	fraud	NOUN
ijtc-59	85	13	.	.	PUNCT
ijtc-59	86	1	some	some	DET
ijtc-59	86	2	studies	study	NOUN
ijtc-59	86	3	show	show	VERB
ijtc-59	86	4	these	these	DET
ijtc-59	86	5	things	thing	NOUN
ijtc-59	86	6	.	.	PUNCT
ijtc-59	87	1	among	among	ADP
ijtc-59	87	2	them	they	PRON
ijtc-59	87	3	are	be	AUX
ijtc-59	87	4	research	research	NOUN
ijtc-59	87	5	from	from	ADP
ijtc-59	87	6	(	(	PUNCT
ijtc-59	87	7	abdallah	abdallah	PROPN
ijtc-59	87	8	,	,	PUNCT
ijtc-59	87	9	maarof	maarof	NOUN
ijtc-59	87	10	,	,	PUNCT
ijtc-59	87	11	&	&	CCONJ
ijtc-59	87	12	zainal	zainal	ADJ
ijtc-59	87	13	,	,	PUNCT
ijtc-59	87	14	2016	2016	NUM
ijtc-59	87	15	)	)	PUNCT
ijtc-59	87	16	and	and	CCONJ
ijtc-59	87	17	(	(	PUNCT
ijtc-59	87	18	west	west	PROPN
ijtc-59	87	19	&	&	CCONJ
ijtc-59	87	20	bhattacharya	bhattacharya	PROPN
ijtc-59	87	21	,	,	PUNCT
ijtc-59	87	22	2015	2015	NUM
ijtc-59	87	23	)	)	PUNCT
ijtc-59	87	24	.	.	PUNCT
ijtc-59	88	1	abdallah	abdallah	PROPN
ijtc-59	88	2	presents	present	VERB
ijtc-59	88	3	data	datum	NOUN
ijtc-59	88	4	on	on	ADP
ijtc-59	88	5	the	the	DET
ijtc-59	88	6	use	use	NOUN
ijtc-59	88	7	of	of	ADP
ijtc-59	88	8	fraud	fraud	NOUN
ijtc-59	88	9	detection	detection	NOUN
ijtc-59	88	10	devices	device	NOUN
ijtc-59	88	11	in	in	ADP
ijtc-59	88	12	the	the	DET
ijtc-59	88	13	areas	area	NOUN
ijtc-59	88	14	of	of	ADP
ijtc-59	88	15	banking	banking	NOUN
ijtc-59	88	16	,	,	PUNCT
ijtc-59	88	17	insurance	insurance	NOUN
ijtc-59	88	18	,	,	PUNCT
ijtc-59	88	19	telecommunications	telecommunication	NOUN
ijtc-59	88	20	and	and	CCONJ
ijtc-59	88	21	internet	internet	NOUN
ijtc-59	88	22	marketing	marketing	NOUN
ijtc-59	88	23	fraud	fraud	NOUN
ijtc-59	88	24	.	.	PUNCT
ijtc-59	89	1	the	the	DET
ijtc-59	89	2	most	most	ADV
ijtc-59	89	3	commonly	commonly	ADV
ijtc-59	89	4	used	use	VERB
ijtc-59	89	5	fraud	fraud	NOUN
ijtc-59	89	6	detection	detection	NOUN
ijtc-59	89	7	techniques	technique	NOUN
ijtc-59	89	8	are	be	AUX
ijtc-59	89	9	artificial	artificial	ADJ
ijtc-59	89	10	neural	neural	ADJ
ijtc-59	89	11	networks	network	NOUN
ijtc-59	89	12	(	(	PUNCT
ijtc-59	89	13	ann	ann	PROPN
ijtc-59	89	14	)	)	PUNCT
ijtc-59	89	15	,	,	PUNCT
ijtc-59	89	16	support	support	VERB
ijtc-59	89	17	vector	vector	NOUN
ijtc-59	89	18	machines	machine	NOUN
ijtc-59	89	19	(	(	PUNCT
ijtc-59	89	20	svm	svm	PROPN
ijtc-59	89	21	)	)	PUNCT
ijtc-59	89	22	,	,	PUNCT
ijtc-59	89	23	rule	rule	NOUN
ijtc-59	89	24	induction	induction	NOUN
ijtc-59	89	25	,	,	PUNCT
ijtc-59	89	26	decision	decision	NOUN
ijtc-59	89	27	trees	tree	NOUN
ijtc-59	89	28	,	,	PUNCT
ijtc-59	89	29	logistic	logistic	ADJ
ijtc-59	89	30	regression	regression	NOUN
ijtc-59	89	31	and	and	CCONJ
ijtc-59	89	32	meta	meta	PRON
ijtc-59	89	33	heuristic	heuristic	ADJ
ijtc-59	89	34	techniques	technique	NOUN
ijtc-59	89	35	.	.	PUNCT
ijtc-59	90	1	unlike	unlike	ADP
ijtc-59	90	2	abdallah	abdallah	PROPN
ijtc-59	90	3	,	,	PUNCT
ijtc-59	90	4	west	west	PROPN
ijtc-59	90	5	investigated	investigate	VERB
ijtc-59	90	6	fraud	fraud	NOUN
ijtc-59	90	7	detection	detection	NOUN
ijtc-59	90	8	in	in	ADP
ijtc-59	90	9	several	several	ADJ
ijtc-59	90	10	different	different	ADJ
ijtc-59	90	11	areas	area	NOUN
ijtc-59	90	12	,	,	PUNCT
ijtc-59	90	13	namely	namely	ADV
ijtc-59	90	14	fraud	fraud	NOUN
ijtc-59	90	15	areas	area	NOUN
ijtc-59	90	16	in	in	ADP
ijtc-59	90	17	banking	banking	NOUN
ijtc-59	90	18	,	,	PUNCT
ijtc-59	90	19	companies	company	NOUN
ijtc-59	90	20	and	and	CCONJ
ijtc-59	90	21	insurance	insurance	NOUN
ijtc-59	90	22	.	.	PUNCT
ijtc-59	91	1	where	where	SCONJ
ijtc-59	91	2	each	each	PRON
ijtc-59	91	3	has	have	VERB
ijtc-59	91	4	a	a	DET
ijtc-59	91	5	cheating	cheat	VERB
ijtc-59	91	6	area	area	NOUN
ijtc-59	91	7	that	that	PRON
ijtc-59	91	8	is	be	AUX
ijtc-59	91	9	typical	typical	ADJ
ijtc-59	91	10	of	of	ADP
ijtc-59	91	11	each	each	DET
ijtc-59	91	12	company	company	NOUN
ijtc-59	91	13	.	.	PUNCT
ijtc-59	92	1	the	the	DET
ijtc-59	92	2	figure	figure	NOUN
ijtc-59	92	3	below	below	ADV
ijtc-59	92	4	shows	show	VERB
ijtc-59	92	5	the	the	DET
ijtc-59	92	6	cheating	cheat	VERB
ijtc-59	92	7	area	area	NOUN
ijtc-59	92	8	that	that	PRON
ijtc-59	92	9	is	be	AUX
ijtc-59	92	10	most	most	ADV
ijtc-59	92	11	often	often	ADV
ijtc-59	92	12	done	do	VERB
ijtc-59	92	13	in	in	ADP
ijtc-59	92	14	private	private	ADJ
ijtc-59	92	15	sectors	sector	NOUN
ijtc-59	92	16	according	accord	VERB
ijtc-59	92	17	to	to	ADP
ijtc-59	92	18	(	(	PUNCT
ijtc-59	92	19	west	west	PROPN
ijtc-59	92	20	&	&	CCONJ
ijtc-59	92	21	bhattacharya	bhattacharya	PROPN
ijtc-59	92	22	,	,	PUNCT
ijtc-59	92	23	2015	2015	NUM
ijtc-59	92	24	)	)	PUNCT
ijtc-59	92	25	figure	figure	NOUN
ijtc-59	92	26	2	2	NUM
ijtc-59	92	27	corporate	corporate	ADJ
ijtc-59	92	28	fraud	fraud	NOUN
ijtc-59	92	29	area	area	NOUN
ijtc-59	92	30	source	source	NOUN
ijtc-59	92	31	:	:	PUNCT
ijtc-59	92	32	taken	take	VERB
ijtc-59	92	33	from	from	ADP
ijtc-59	92	34	research	research	NOUN
ijtc-59	92	35	(	(	PUNCT
ijtc-59	92	36	west	west	PROPN
ijtc-59	92	37	&	&	CCONJ
ijtc-59	92	38	bhattacharya	bhattacharya	PROPN
ijtc-59	92	39	,	,	PUNCT
ijtc-59	92	40	2015	2015	NUM
ijtc-59	92	41	)	)	PUNCT
ijtc-59	92	42	in	in	ADP
ijtc-59	92	43	his	his	PRON
ijtc-59	92	44	research	research	NOUN
ijtc-59	92	45	,	,	PUNCT
ijtc-59	92	46	west	west	PROPN
ijtc-59	92	47	concluded	conclude	VERB
ijtc-59	92	48	that	that	SCONJ
ijtc-59	92	49	each	each	DET
ijtc-59	92	50	fraud	fraud	NOUN
ijtc-59	92	51	detection	detection	NOUN
ijtc-59	92	52	technique	technique	NOUN
ijtc-59	92	53	such	such	ADJ
ijtc-59	92	54	as	as	ADP
ijtc-59	92	55	(	(	PUNCT
ijtc-59	92	56	logistic	logistic	ADJ
ijtc-59	92	57	regression	regression	NOUN
ijtc-59	92	58	,	,	PUNCT
ijtc-59	92	59	support	support	NOUN
ijtc-59	92	60	vector	vector	NOUN
ijtc-59	92	61	machine	machine	NOUN
ijtc-59	92	62	,	,	PUNCT
ijtc-59	92	63	neural	neural	ADJ
ijtc-59	92	64	network	network	NOUN
ijtc-59	92	65	,	,	PUNCT
ijtc-59	92	66	and	and	CCONJ
ijtc-59	92	67	decision	decision	NOUN
ijtc-59	92	68	tree	tree	NOUN
ijtc-59	92	69	)	)	PUNCT
ijtc-59	92	70	have	have	VERB
ijtc-59	92	71	a	a	DET
ijtc-59	92	72	high	high	ADJ
ijtc-59	92	73	enough	enough	ADJ
ijtc-59	92	74	ability	ability	NOUN
ijtc-59	92	75	to	to	PART
ijtc-59	92	76	learn	learn	VERB
ijtc-59	92	77	and	and	CCONJ
ijtc-59	92	78	adapt	adapt	VERB
ijtc-59	92	79	to	to	PART
ijtc-59	92	80	be	be	AUX
ijtc-59	92	81	highly	highly	ADV
ijtc-59	92	82	effective	effective	ADJ
ijtc-59	92	83	to	to	ADP
ijtc-59	92	84	the	the	DET
ijtc-59	92	85	evolving	evolve	VERB
ijtc-59	92	86	tactics	tactic	NOUN
ijtc-59	92	87	of	of	ADP
ijtc-59	92	88	fraudsters	fraudster	NOUN
ijtc-59	92	89	.	.	PUNCT
ijtc-59	93	1	after	after	ADP
ijtc-59	93	2	a	a	DET
ijtc-59	93	3	table	table	NOUN
ijtc-59	93	4	of	of	ADP
ijtc-59	93	5	annual	annual	ADJ
ijtc-59	93	6	fraudulent	fraudulent	ADJ
ijtc-59	93	7	studies	study	NOUN
ijtc-59	93	8	,	,	PUNCT
ijtc-59	93	9	the	the	DET
ijtc-59	93	10	following	follow	VERB
ijtc-59	93	11	will	will	AUX
ijtc-59	93	12	be	be	AUX
ijtc-59	93	13	shown	show	VERB
ijtc-59	93	14	about	about	ADP
ijtc-59	93	15	the	the	DET
ijtc-59	93	16	distribution	distribution	NOUN
ijtc-59	93	17	of	of	ADP
ijtc-59	93	18	research	research	NOUN
ijtc-59	93	19	themes	theme	NOUN
ijtc-59	93	20	per	per	ADP
ijtc-59	93	21	year	year	NOUN
ijtc-59	93	22	.	.	PUNCT
ijtc-59	94	1	figure	figure	VERB
ijtc-59	94	2	3	3	NUM
ijtc-59	94	3	distribution	distribution	NOUN
ijtc-59	94	4	of	of	ADP
ijtc-59	94	5	themes	theme	NOUN
ijtc-59	94	6	per	per	ADP
ijtc-59	94	7	year	year	NOUN
ijtc-59	94	8	review	review	NOUN
ijtc-59	94	9	on	on	ADP
ijtc-59	94	10	fraud	fraud	NOUN
ijtc-59	94	11	research	research	NOUN
ijtc-59	94	12	:	:	PUNCT
ijtc-59	94	13	a	a	DET
ijtc-59	94	14	study	study	NOUN
ijtc-59	94	15	of	of	ADP
ijtc-59	94	16	vote	vote	NOUN
ijtc-59	94	17	counting	count	VERB
ijtc-59	94	18	sari	sari	NOUN
ijtc-59	94	19	,	,	PUNCT
ijtc-59	94	20	widagdo	widagdo	PROPN
ijtc-59	94	21	,	,	PUNCT
ijtc-59	94	22	gantyowati	gantyowati	NUM
ijtc-59	94	23	81	81	NUM
ijtc-59	94	24	|	|	ADV
ijtc-59	94	25	ilomata	ilomata	PROPN
ijtc-59	94	26	international	international	ADJ
ijtc-59	94	27	journal	journal	NOUN
ijtc-59	94	28	of	of	ADP
ijtc-59	94	29	tax	tax	PROPN
ijtc-59	94	30	&	&	CCONJ
ijtc-59	94	31	accounting	accounting	PROPN
ijtc-59	94	32	vol	vol	NOUN
ijtc-59	94	33	.	.	PROPN
ijtc-59	95	1	1	1	NUM
ijtc-59	96	1	no	no	NOUN
ijtc-59	96	2	.	.	NOUN
ijtc-59	96	3	2	2	NUM
ijtc-59	96	4	march	march	PROPN
ijtc-59	96	5	2020	2020	NUM
ijtc-59	96	6	source	source	NOUN
ijtc-59	96	7	:	:	PUNCT
ijtc-59	96	8	processed	process	VERB
ijtc-59	96	9	secondary	secondary	ADJ
ijtc-59	96	10	data	datum	NOUN
ijtc-59	96	11	(	(	PUNCT
ijtc-59	96	12	2019	2019	NUM
ijtc-59	96	13	)	)	PUNCT
ijtc-59	96	14	from	from	ADP
ijtc-59	96	15	the	the	DET
ijtc-59	96	16	graph	graph	NOUN
ijtc-59	96	17	above	above	ADP
ijtc-59	96	18	it	it	PRON
ijtc-59	96	19	can	can	AUX
ijtc-59	96	20	be	be	AUX
ijtc-59	96	21	seen	see	VERB
ijtc-59	96	22	that	that	SCONJ
ijtc-59	96	23	the	the	DET
ijtc-59	96	24	theme	theme	NOUN
ijtc-59	96	25	of	of	ADP
ijtc-59	96	26	fraud	fraud	NOUN
ijtc-59	96	27	detection	detection	NOUN
ijtc-59	96	28	is	be	AUX
ijtc-59	96	29	dominant	dominant	ADJ
ijtc-59	96	30	in	in	ADP
ijtc-59	96	31	2008	2008	NUM
ijtc-59	96	32	,	,	PUNCT
ijtc-59	96	33	2014	2014	NUM
ijtc-59	96	34	,	,	PUNCT
ijtc-59	96	35	2015	2015	NUM
ijtc-59	96	36	,	,	PUNCT
ijtc-59	96	37	2016	2016	NUM
ijtc-59	96	38	,	,	PUNCT
ijtc-59	96	39	and	and	CCONJ
ijtc-59	96	40	in	in	ADP
ijtc-59	96	41	2017	2017	NUM
ijtc-59	96	42	.	.	PUNCT
ijtc-59	97	1	the	the	DET
ijtc-59	97	2	highest	high	ADJ
ijtc-59	97	3	theme	theme	NOUN
ijtc-59	97	4	of	of	ADP
ijtc-59	97	5	fraud	fraud	NOUN
ijtc-59	97	6	detection	detection	NOUN
ijtc-59	97	7	occurred	occur	VERB
ijtc-59	97	8	in	in	ADP
ijtc-59	97	9	2014	2014	NUM
ijtc-59	97	10	and	and	CCONJ
ijtc-59	97	11	2015	2015	NUM
ijtc-59	97	12	while	while	SCONJ
ijtc-59	97	13	the	the	DET
ijtc-59	97	14	theme	theme	NOUN
ijtc-59	97	15	which	which	PRON
ijtc-59	97	16	was	be	AUX
ijtc-59	97	17	only	only	ADV
ijtc-59	97	18	conducted	conduct	VERB
ijtc-59	97	19	once	once	ADV
ijtc-59	97	20	by	by	ADP
ijtc-59	97	21	researchers	researcher	NOUN
ijtc-59	97	22	occurred	occur	VERB
ijtc-59	97	23	in	in	ADP
ijtc-59	97	24	2005	2005	NUM
ijtc-59	97	25	,	,	PUNCT
ijtc-59	97	26	namely	namely	ADV
ijtc-59	97	27	the	the	DET
ijtc-59	97	28	theme	theme	NOUN
ijtc-59	97	29	of	of	ADP
ijtc-59	97	30	cheating	cheat	VERB
ijtc-59	97	31	remediation	remediation	NOUN
ijtc-59	97	32	.	.	PUNCT
ijtc-59	98	1	the	the	DET
ijtc-59	98	2	theme	theme	NOUN
ijtc-59	98	3	of	of	ADP
ijtc-59	98	4	fraudulent	fraudulent	ADJ
ijtc-59	98	5	determinants	determinant	NOUN
ijtc-59	98	6	and	and	CCONJ
ijtc-59	98	7	fraud	fraud	NOUN
ijtc-59	98	8	investigations	investigation	NOUN
ijtc-59	98	9	is	be	AUX
ijtc-59	98	10	in	in	ADP
ijtc-59	98	11	second	second	ADJ
ijtc-59	98	12	and	and	CCONJ
ijtc-59	98	13	third	third	ADJ
ijtc-59	98	14	place	place	NOUN
ijtc-59	98	15	in	in	ADP
ijtc-59	98	16	2014	2014	NUM
ijtc-59	98	17	to	to	ADP
ijtc-59	98	18	2018	2018	NUM
ijtc-59	98	19	.	.	PUNCT
ijtc-59	99	1	the	the	DET
ijtc-59	99	2	theme	theme	NOUN
ijtc-59	99	3	of	of	ADP
ijtc-59	99	4	fraudulent	fraudulent	ADJ
ijtc-59	99	5	determinants	determinant	NOUN
ijtc-59	99	6	is	be	AUX
ijtc-59	99	7	second	second	ADJ
ijtc-59	99	8	only	only	ADV
ijtc-59	99	9	to	to	PART
ijtc-59	99	10	fraud	fraud	VERB
ijtc-59	99	11	detection	detection	NOUN
ijtc-59	99	12	.	.	PUNCT
ijtc-59	100	1	the	the	DET
ijtc-59	100	2	determinants	determinant	NOUN
ijtc-59	100	3	of	of	ADP
ijtc-59	100	4	fraud	fraud	NOUN
ijtc-59	100	5	that	that	PRON
ijtc-59	100	6	have	have	AUX
ijtc-59	100	7	been	be	AUX
ijtc-59	100	8	studied	study	VERB
ijtc-59	100	9	have	have	VERB
ijtc-59	100	10	many	many	ADJ
ijtc-59	100	11	aspects	aspect	NOUN
ijtc-59	100	12	.	.	PUNCT
ijtc-59	101	1	among	among	ADP
ijtc-59	101	2	the	the	DET
ijtc-59	101	3	determinants	determinant	NOUN
ijtc-59	101	4	of	of	ADP
ijtc-59	101	5	fraud	fraud	NOUN
ijtc-59	101	6	is	be	AUX
ijtc-59	101	7	about	about	ADP
ijtc-59	101	8	factors	factor	NOUN
ijtc-59	101	9	that	that	PRON
ijtc-59	101	10	influence	influence	VERB
ijtc-59	101	11	the	the	DET
ijtc-59	101	12	level	level	NOUN
ijtc-59	101	13	of	of	ADP
ijtc-59	101	14	corruption	corruption	NOUN
ijtc-59	101	15	such	such	ADJ
ijtc-59	101	16	as	as	ADP
ijtc-59	101	17	research	research	NOUN
ijtc-59	101	18	(	(	PUNCT
ijtc-59	101	19	heriningsih	heriningsih	PROPN
ijtc-59	101	20	,	,	PUNCT
ijtc-59	101	21	2013	2013	NUM
ijtc-59	101	22	)	)	PUNCT
ijtc-59	101	23	which	which	PRON
ijtc-59	101	24	examines	examine	VERB
ijtc-59	101	25	the	the	DET
ijtc-59	101	26	influence	influence	NOUN
ijtc-59	101	27	of	of	ADP
ijtc-59	101	28	audit	audit	NOUN
ijtc-59	101	29	opinion	opinion	NOUN
ijtc-59	101	30	and	and	CCONJ
ijtc-59	101	31	the	the	DET
ijtc-59	101	32	level	level	NOUN
ijtc-59	101	33	of	of	ADP
ijtc-59	101	34	regional	regional	ADJ
ijtc-59	101	35	finance	finance	NOUN
ijtc-59	101	36	on	on	ADP
ijtc-59	101	37	the	the	DET
ijtc-59	101	38	level	level	NOUN
ijtc-59	101	39	of	of	ADP
ijtc-59	101	40	corruption	corruption	NOUN
ijtc-59	101	41	in	in	ADP
ijtc-59	101	42	local	local	ADJ
ijtc-59	101	43	governments	government	NOUN
ijtc-59	101	44	.	.	PUNCT
ijtc-59	102	1	furthermore	furthermore	ADV
ijtc-59	102	2	,	,	PUNCT
ijtc-59	102	3	cheating	cheat	VERB
ijtc-59	102	4	research	research	NOUN
ijtc-59	102	5	was	be	AUX
ijtc-59	102	6	also	also	ADV
ijtc-59	102	7	conducted	conduct	VERB
ijtc-59	102	8	by	by	ADP
ijtc-59	102	9	(	(	PUNCT
ijtc-59	102	10	wulandari	wulandari	ADJ
ijtc-59	102	11	,	,	PUNCT
ijtc-59	102	12	2015	2015	NUM
ijtc-59	102	13	)	)	PUNCT
ijtc-59	102	14	,	,	PUNCT
ijtc-59	102	15	namely	namely	ADV
ijtc-59	102	16	on	on	ADP
ijtc-59	102	17	the	the	DET
ijtc-59	102	18	influence	influence	NOUN
ijtc-59	102	19	of	of	ADP
ijtc-59	102	20	accountability	accountability	NOUN
ijtc-59	102	21	of	of	ADP
ijtc-59	102	22	local	local	ADJ
ijtc-59	102	23	government	government	NOUN
ijtc-59	102	24	financial	financial	ADJ
ijtc-59	102	25	reports	report	NOUN
ijtc-59	102	26	and	and	CCONJ
ijtc-59	102	27	regional	regional	ADJ
ijtc-59	102	28	financial	financial	ADJ
ijtc-59	102	29	performance	performance	NOUN
ijtc-59	102	30	on	on	ADP
ijtc-59	102	31	the	the	DET
ijtc-59	102	32	level	level	NOUN
ijtc-59	102	33	of	of	ADP
ijtc-59	102	34	regional	regional	ADJ
ijtc-59	102	35	government	government	NOUN
ijtc-59	102	36	fraud	fraud	NOUN
ijtc-59	102	37	,	,	PUNCT
ijtc-59	102	38	where	where	SCONJ
ijtc-59	102	39	the	the	DET
ijtc-59	102	40	accountability	accountability	NOUN
ijtc-59	102	41	of	of	ADP
ijtc-59	102	42	financial	financial	ADJ
ijtc-59	102	43	statements	statement	NOUN
ijtc-59	102	44	was	be	AUX
ijtc-59	102	45	seen	see	VERB
ijtc-59	102	46	in	in	ADP
ijtc-59	102	47	audit	audit	NOUN
ijtc-59	102	48	opinions	opinion	NOUN
ijtc-59	102	49	,	,	PUNCT
ijtc-59	102	50	spi	spi	NOUN
ijtc-59	102	51	weaknesses	weakness	NOUN
ijtc-59	102	52	and	and	CCONJ
ijtc-59	102	53	compliance	compliance	NOUN
ijtc-59	102	54	with	with	ADP
ijtc-59	102	55	the	the	DET
ijtc-59	102	56	act	act	NOUN
ijtc-59	102	57	,	,	PUNCT
ijtc-59	102	58	while	while	SCONJ
ijtc-59	102	59	the	the	DET
ijtc-59	102	60	regional	regional	ADJ
ijtc-59	102	61	financial	financial	ADJ
ijtc-59	102	62	performance	performance	NOUN
ijtc-59	102	63	studied	study	VERB
ijtc-59	102	64	is	be	AUX
ijtc-59	102	65	the	the	DET
ijtc-59	102	66	independence	independence	NOUN
ijtc-59	102	67	ratio	ratio	NOUN
ijtc-59	102	68	,	,	PUNCT
ijtc-59	102	69	activity	activity	NOUN
ijtc-59	102	70	ratio	ratio	NOUN
ijtc-59	102	71	and	and	CCONJ
ijtc-59	102	72	growth	growth	NOUN
ijtc-59	102	73	ratio	ratio	NOUN
ijtc-59	102	74	of	of	ADP
ijtc-59	102	75	the	the	DET
ijtc-59	102	76	local	local	ADJ
ijtc-59	102	77	government	government	NOUN
ijtc-59	102	78	.	.	PUNCT
ijtc-59	103	1	another	another	DET
ijtc-59	103	2	study	study	NOUN
ijtc-59	103	3	was	be	AUX
ijtc-59	103	4	conducted	conduct	VERB
ijtc-59	103	5	by	by	ADP
ijtc-59	103	6	(	(	PUNCT
ijtc-59	103	7	yuliyana&setyaningrum	yuliyana&setyaningrum	PROPN
ijtc-59	103	8	,	,	PUNCT
ijtc-59	103	9	2016	2016	NUM
ijtc-59	103	10	)	)	PUNCT
ijtc-59	103	11	on	on	ADP
ijtc-59	103	12	the	the	DET
ijtc-59	103	13	effect	effect	NOUN
ijtc-59	103	14	of	of	ADP
ijtc-59	103	15	e	e	NOUN
ijtc-59	103	16	-	-	NOUN
ijtc-59	103	17	government	government	ADJ
ijtc-59	103	18	implementation	implementation	NOUN
ijtc-59	103	19	and	and	CCONJ
ijtc-59	103	20	accountability	accountability	NOUN
ijtc-59	103	21	on	on	ADP
ijtc-59	103	22	corruption	corruption	NOUN
ijtc-59	103	23	perceptions	perception	NOUN
ijtc-59	103	24	in	in	ADP
ijtc-59	103	25	ministries	ministry	NOUN
ijtc-59	103	26	/	/	SYM
ijtc-59	103	27	institutions	institution	NOUN
ijtc-59	103	28	.	.	PUNCT
ijtc-59	104	1	this	this	DET
ijtc-59	104	2	research	research	NOUN
ijtc-59	104	3	takes	take	VERB
ijtc-59	104	4	the	the	DET
ijtc-59	104	5	object	object	NOUN
ijtc-59	104	6	of	of	ADP
ijtc-59	104	7	research	research	NOUN
ijtc-59	104	8	in	in	ADP
ijtc-59	104	9	ministries	ministry	NOUN
ijtc-59	104	10	/	/	SYM
ijtc-59	104	11	institutions	institution	NOUN
ijtc-59	104	12	not	not	PART
ijtc-59	104	13	in	in	ADP
ijtc-59	104	14	the	the	DET
ijtc-59	104	15	local	local	ADJ
ijtc-59	104	16	government	government	NOUN
ijtc-59	104	17	.	.	PUNCT
ijtc-59	105	1	research	research	NOUN
ijtc-59	105	2	on	on	ADP
ijtc-59	105	3	determinants	determinant	NOUN
ijtc-59	105	4	of	of	ADP
ijtc-59	105	5	fraud	fraud	NOUN
ijtc-59	105	6	carried	carry	VERB
ijtc-59	105	7	out	out	ADP
ijtc-59	105	8	from	from	ADP
ijtc-59	105	9	abroad	abroad	ADV
ijtc-59	105	10	,	,	PUNCT
ijtc-59	105	11	including	include	VERB
ijtc-59	105	12	those	those	PRON
ijtc-59	105	13	conducted	conduct	VERB
ijtc-59	105	14	by	by	ADP
ijtc-59	105	15	(	(	PUNCT
ijtc-59	105	16	xu	xu	INTJ
ijtc-59	105	17	,	,	PUNCT
ijtc-59	105	18	zhang	zhang	PROPN
ijtc-59	105	19	,	,	PUNCT
ijtc-59	105	20	&	&	CCONJ
ijtc-59	105	21	chen	chen	PROPN
ijtc-59	105	22	,	,	PUNCT
ijtc-59	105	23	2018	2018	NUM
ijtc-59	105	24	)	)	PUNCT
ijtc-59	105	25	who	who	PRON
ijtc-59	105	26	examined	examine	VERB
ijtc-59	105	27	the	the	DET
ijtc-59	105	28	age	age	NOUN
ijtc-59	105	29	of	of	ADP
ijtc-59	105	30	the	the	DET
ijtc-59	105	31	board	board	NOUN
ijtc-59	105	32	of	of	ADP
ijtc-59	105	33	directors	director	NOUN
ijtc-59	105	34	affecting	affect	VERB
ijtc-59	105	35	the	the	DET
ijtc-59	105	36	existence	existence	NOUN
ijtc-59	105	37	of	of	ADP
ijtc-59	105	38	fraud	fraud	NOUN
ijtc-59	105	39	in	in	ADP
ijtc-59	105	40	the	the	DET
ijtc-59	105	41	company	company	NOUN
ijtc-59	105	42	.	.	PUNCT
ijtc-59	106	1	in	in	ADP
ijtc-59	106	2	addition	addition	NOUN
ijtc-59	106	3	,	,	PUNCT
ijtc-59	106	4	research	research	NOUN
ijtc-59	106	5	on	on	ADP
ijtc-59	106	6	the	the	DET
ijtc-59	106	7	determinants	determinant	NOUN
ijtc-59	106	8	of	of	ADP
ijtc-59	106	9	fraud	fraud	NOUN
ijtc-59	106	10	is	be	AUX
ijtc-59	106	11	also	also	ADV
ijtc-59	106	12	carried	carry	VERB
ijtc-59	106	13	out	out	ADP
ijtc-59	106	14	by	by	ADP
ijtc-59	106	15	(	(	PUNCT
ijtc-59	106	16	yang	yang	PROPN
ijtc-59	106	17	,	,	PUNCT
ijtc-59	106	18	jiao	jiao	PROPN
ijtc-59	106	19	,	,	PUNCT
ijtc-59	106	20	&	&	CCONJ
ijtc-59	106	21	buckland	buckland	PROPN
ijtc-59	106	22	,	,	PUNCT
ijtc-59	106	23	2017	2017	NUM
ijtc-59	106	24	)	)	PUNCT
ijtc-59	106	25	who	who	PRON
ijtc-59	106	26	examined	examine	VERB
ijtc-59	106	27	the	the	DET
ijtc-59	106	28	influence	influence	NOUN
ijtc-59	106	29	of	of	ADP
ijtc-59	106	30	corporate	corporate	ADJ
ijtc-59	106	31	governance	governance	NOUN
ijtc-59	106	32	on	on	ADP
ijtc-59	106	33	fraud	fraud	NOUN
ijtc-59	106	34	in	in	ADP
ijtc-59	106	35	the	the	DET
ijtc-59	106	36	company	company	NOUN
ijtc-59	106	37	.	.	PUNCT
ijtc-59	107	1	the	the	DET
ijtc-59	107	2	theme	theme	NOUN
ijtc-59	107	3	of	of	ADP
ijtc-59	107	4	fraud	fraud	NOUN
ijtc-59	107	5	detection	detection	NOUN
ijtc-59	107	6	is	be	AUX
ijtc-59	107	7	in	in	ADP
ijtc-59	107	8	the	the	DET
ijtc-59	107	9	highest	high	ADJ
ijtc-59	107	10	position	position	NOUN
ijtc-59	107	11	possible	possible	ADJ
ijtc-59	107	12	due	due	ADP
ijtc-59	107	13	to	to	ADP
ijtc-59	107	14	the	the	DET
ijtc-59	107	15	increasing	increase	VERB
ijtc-59	107	16	number	number	NOUN
ijtc-59	107	17	of	of	ADP
ijtc-59	107	18	frauds	fraud	NOUN
ijtc-59	107	19	occurring	occur	VERB
ijtc-59	107	20	both	both	PRON
ijtc-59	107	21	from	from	ADP
ijtc-59	107	22	the	the	DET
ijtc-59	107	23	private	private	ADJ
ijtc-59	107	24	sector	sector	NOUN
ijtc-59	107	25	and	and	CCONJ
ijtc-59	107	26	the	the	DET
ijtc-59	107	27	public	public	ADJ
ijtc-59	107	28	sector	sector	NOUN
ijtc-59	107	29	.	.	PUNCT
ijtc-59	108	1	among	among	ADP
ijtc-59	108	2	the	the	DET
ijtc-59	108	3	frauds	fraud	NOUN
ijtc-59	108	4	that	that	PRON
ijtc-59	108	5	occurred	occur	VERB
ijtc-59	108	6	in	in	ADP
ijtc-59	108	7	2000	2000	NUM
ijtc-59	108	8	to	to	ADP
ijtc-59	108	9	2014	2014	NUM
ijtc-59	108	10	were	be	AUX
ijtc-59	108	11	fraud	fraud	NOUN
ijtc-59	108	12	that	that	PRON
ijtc-59	108	13	occurred	occur	VERB
ijtc-59	108	14	with	with	ADP
ijtc-59	108	15	enron	enron	PROPN
ijtc-59	108	16	and	and	CCONJ
ijtc-59	108	17	worldcom	worldcom	PROPN
ijtc-59	108	18	.	.	PUNCT
ijtc-59	109	1	this	this	PRON
ijtc-59	109	2	triggered	trigger	VERB
ijtc-59	109	3	the	the	DET
ijtc-59	109	4	researchers	researcher	NOUN
ijtc-59	109	5	to	to	PART
ijtc-59	109	6	detect	detect	VERB
ijtc-59	109	7	fraud	fraud	NOUN
ijtc-59	109	8	as	as	ADP
ijtc-59	109	9	an	an	DET
ijtc-59	109	10	effort	effort	NOUN
ijtc-59	109	11	to	to	PART
ijtc-59	109	12	prevent	prevent	VERB
ijtc-59	109	13	and	and	CCONJ
ijtc-59	109	14	overcome	overcome	VERB
ijtc-59	109	15	fraud	fraud	NOUN
ijtc-59	109	16	that	that	PRON
ijtc-59	109	17	resulted	result	VERB
ijtc-59	109	18	in	in	ADP
ijtc-59	109	19	losses	loss	NOUN
ijtc-59	109	20	.	.	PUNCT
ijtc-59	110	1	several	several	ADJ
ijtc-59	110	2	studies	study	NOUN
ijtc-59	110	3	examining	examine	VERB
ijtc-59	110	4	fraud	fraud	NOUN
ijtc-59	110	5	detection	detection	NOUN
ijtc-59	110	6	were	be	AUX
ijtc-59	110	7	conducted	conduct	VERB
ijtc-59	110	8	by	by	ADP
ijtc-59	110	9	efitasari	efitasari	NOUN
ijtc-59	110	10	who	who	PRON
ijtc-59	110	11	conducted	conduct	VERB
ijtc-59	110	12	research	research	NOUN
ijtc-59	110	13	on	on	ADP
ijtc-59	110	14	fraud	fraud	NOUN
ijtc-59	110	15	detection	detection	NOUN
ijtc-59	110	16	methods	method	NOUN
ijtc-59	110	17	using	use	VERB
ijtc-59	110	18	the	the	DET
ijtc-59	110	19	beneish	beneish	ADJ
ijtc-59	110	20	m	m	PROPN
ijtc-59	110	21	-	-	ADJ
ijtc-59	110	22	score	score	NOUN
ijtc-59	110	23	method	method	NOUN
ijtc-59	110	24	examined	examine	VERB
ijtc-59	110	25	by	by	ADP
ijtc-59	110	26	(	(	PUNCT
ijtc-59	110	27	efitasari	efitasari	PROPN
ijtc-59	110	28	,	,	PUNCT
ijtc-59	110	29	2013	2013	NUM
ijtc-59	110	30	)	)	PUNCT
ijtc-59	110	31	.	.	PUNCT
ijtc-59	111	1	other	other	ADJ
ijtc-59	111	2	research	research	NOUN
ijtc-59	111	3	examining	examine	VERB
ijtc-59	111	4	fraud	fraud	NOUN
ijtc-59	111	5	detection	detection	NOUN
ijtc-59	111	6	methods	method	NOUN
ijtc-59	111	7	is	be	AUX
ijtc-59	111	8	also	also	ADV
ijtc-59	111	9	done	do	VERB
ijtc-59	111	10	by	by	ADP
ijtc-59	111	11	(	(	PUNCT
ijtc-59	111	12	beneish	beneish	ADJ
ijtc-59	111	13	,	,	PUNCT
ijtc-59	111	14	2015	2015	NUM
ijtc-59	111	15	)	)	PUNCT
ijtc-59	111	16	.	.	PUNCT
ijtc-59	112	1	almost	almost	ADV
ijtc-59	112	2	all	all	DET
ijtc-59	112	3	fraud	fraud	NOUN
ijtc-59	112	4	detection	detection	NOUN
ijtc-59	112	5	research	research	NOUN
ijtc-59	112	6	using	use	VERB
ijtc-59	112	7	methods	method	NOUN
ijtc-59	112	8	of	of	ADP
ijtc-59	112	9	private	private	ADJ
ijtc-59	112	10	company	company	NOUN
ijtc-59	112	11	objects	object	VERB
ijtc-59	112	12	.	.	PUNCT
ijtc-59	113	1	as	as	SCONJ
ijtc-59	113	2	is	be	AUX
ijtc-59	113	3	the	the	DET
ijtc-59	113	4	case	case	NOUN
ijtc-59	113	5	with	with	ADP
ijtc-59	113	6	research	research	NOUN
ijtc-59	113	7	by	by	ADP
ijtc-59	113	8	(	(	PUNCT
ijtc-59	113	9	wiralestari	wiralestari	PROPN
ijtc-59	113	10	,	,	PUNCT
ijtc-59	113	11	2017	2017	NUM
ijtc-59	113	12	)	)	PUNCT
ijtc-59	113	13	which	which	PRON
ijtc-59	113	14	examines	examine	VERB
ijtc-59	113	15	fraud	fraud	NOUN
ijtc-59	113	16	detection	detection	NOUN
ijtc-59	113	17	using	use	VERB
ijtc-59	113	18	investigative	investigative	ADJ
ijtc-59	113	19	forensic	forensic	ADJ
ijtc-59	113	20	accounting	accounting	NOUN
ijtc-59	113	21	and	and	CCONJ
ijtc-59	113	22	accounting	accounting	NOUN
ijtc-59	113	23	that	that	PRON
ijtc-59	113	24	can	can	AUX
ijtc-59	113	25	detect	detect	VERB
ijtc-59	113	26	fraud	fraud	NOUN
ijtc-59	113	27	in	in	ADP
ijtc-59	113	28	private	private	ADJ
ijtc-59	113	29	companies	company	NOUN
ijtc-59	113	30	or	or	CCONJ
ijtc-59	113	31	public	public	ADJ
ijtc-59	113	32	sector	sector	NOUN
ijtc-59	113	33	organizations	organization	NOUN
ijtc-59	113	34	.	.	PUNCT
ijtc-59	114	1	another	another	DET
ijtc-59	114	2	study	study	NOUN
ijtc-59	114	3	was	be	AUX
ijtc-59	114	4	conducted	conduct	VERB
ijtc-59	114	5	by	by	ADP
ijtc-59	114	6	(	(	PUNCT
ijtc-59	114	7	alamsyah&rahardjo	alamsyah&rahardjo	ADJ
ijtc-59	114	8	,	,	PUNCT
ijtc-59	114	9	2013	2013	NUM
ijtc-59	114	10	)	)	PUNCT
ijtc-59	114	11	who	who	PRON
ijtc-59	114	12	examined	examine	VERB
ijtc-59	114	13	fraud	fraud	NOUN
ijtc-59	114	14	detection	detection	NOUN
ijtc-59	114	15	using	use	VERB
ijtc-59	114	16	social	social	ADJ
ijtc-59	114	17	network	network	NOUN
ijtc-59	114	18	analysis	analysis	NOUN
ijtc-59	114	19	.	.	PUNCT
ijtc-59	115	1	overseas	overseas	ADJ
ijtc-59	115	2	research	research	NOUN
ijtc-59	115	3	on	on	ADP
ijtc-59	115	4	fraud	fraud	NOUN
ijtc-59	115	5	detection	detection	NOUN
ijtc-59	115	6	methods	method	NOUN
ijtc-59	115	7	is	be	AUX
ijtc-59	115	8	also	also	ADV
ijtc-59	115	9	more	more	ADV
ijtc-59	115	10	diverse	diverse	ADJ
ijtc-59	115	11	such	such	ADJ
ijtc-59	115	12	as	as	ADP
ijtc-59	115	13	research	research	NOUN
ijtc-59	115	14	by	by	ADP
ijtc-59	115	15	(	(	PUNCT
ijtc-59	115	16	adrian	adrian	PROPN
ijtc-59	115	17	,	,	PUNCT
ijtc-59	115	18	2015	2015	NUM
ijtc-59	115	19	)	)	PUNCT
ijtc-59	115	20	which	which	PRON
ijtc-59	115	21	detects	detect	VERB
ijtc-59	115	22	fraud	fraud	NOUN
ijtc-59	115	23	using	use	VERB
ijtc-59	115	24	data	datum	NOUN
ijtc-59	115	25	analysis	analysis	NOUN
ijtc-59	115	26	,	,	PUNCT
ijtc-59	115	27	0	0	NUM
ijtc-59	115	28	2	2	NUM
ijtc-59	115	29	4	4	NUM
ijtc-59	115	30	6	6	NUM
ijtc-59	115	31	8	8	NUM
ijtc-59	115	32	10	10	NUM
ijtc-59	115	33	in	in	ADP
ijtc-59	115	34	v	v	NUM
ijtc-59	115	35	es	es	X
ijtc-59	115	36	ti	ti	X
ijtc-59	115	37	g	g	NOUN
ijtc-59	115	38	a	a	DET
ijtc-59	115	39	si	si	X
ijtc-59	115	40	d	d	X
ijtc-59	115	41	e	e	X
ijtc-59	115	42	te	te	PROPN
ijtc-59	115	43	k	k	PROPN
ijtc-59	115	44	si	si	PROPN
ijtc-59	116	1	in	in	ADP
ijtc-59	116	2	v	v	NUM
ijtc-59	116	3	es	es	X
ijtc-59	116	4	ti	ti	X
ijtc-59	116	5	g	g	NOUN
ijtc-59	116	6	a	a	DET
ijtc-59	116	7	si	si	X
ijtc-59	116	8	d	d	X
ijtc-59	116	9	e	e	X
ijtc-59	116	10	te	te	PROPN
ijtc-59	116	11	k	k	PROPN
ijtc-59	116	12	si	si	INTJ
ijtc-59	117	1	r	r	VERB
ijtc-59	117	2	em	em	PRON
ijtc-59	117	3	i	i	PROPN
ijtc-59	117	4	d	d	PROPN
ijtc-59	117	5	ia	ia	PROPN
ijtc-59	117	6	si	si	PROPN
ijtc-59	117	7	d	d	X
ijtc-59	117	8	e	e	X
ijtc-59	117	9	te	te	PROPN
ijtc-59	117	10	r	r	NOUN
ijtc-59	117	11	m	m	NOUN
ijtc-59	117	12	in	in	ADP
ijtc-59	117	13	a	a	DET
ijtc-59	117	14	n	n	NOUN
ijtc-59	117	15	in	in	ADP
ijtc-59	117	16	v	v	NUM
ijtc-59	117	17	es	es	X
ijtc-59	117	18	ti	ti	X
ijtc-59	117	19	g	g	NOUN
ijtc-59	117	20	a	a	DET
ijtc-59	117	21	si	si	X
ijtc-59	117	22	d	d	X
ijtc-59	117	23	e	e	X
ijtc-59	117	24	te	te	PROPN
ijtc-59	117	25	k	k	PROPN
ijtc-59	117	26	si	si	PROPN
ijtc-59	117	27	in	in	ADP
ijtc-59	117	28	v	v	NUM
ijtc-59	117	29	es	es	X
ijtc-59	117	30	ti	ti	X
ijtc-59	117	31	g	g	NOUN
ijtc-59	117	32	a	a	DET
ijtc-59	117	33	si	si	X
ijtc-59	117	34	d	d	X
ijtc-59	117	35	e	e	X
ijtc-59	117	36	te	te	PROPN
ijtc-59	117	37	k	k	PROPN
ijtc-59	117	38	si	si	PROPN
ijtc-59	118	1	in	in	ADP
ijtc-59	118	2	v	v	NUM
ijtc-59	118	3	es	es	X
ijtc-59	118	4	ti	ti	X
ijtc-59	118	5	g	g	NOUN
ijtc-59	118	6	a	a	DET
ijtc-59	118	7	si	si	X
ijtc-59	118	8	d	d	X
ijtc-59	118	9	e	e	X
ijtc-59	118	10	te	te	PROPN
ijtc-59	118	11	k	k	PROPN
ijtc-59	118	12	si	si	PROPN
ijtc-59	118	13	d	d	X
ijtc-59	118	14	e	e	X
ijtc-59	118	15	te	te	PROPN
ijtc-59	118	16	k	k	PROPN
ijtc-59	118	17	si	si	PROPN
ijtc-59	118	18	d	d	X
ijtc-59	118	19	e	e	X
ijtc-59	118	20	te	te	PROPN
ijtc-59	118	21	r	r	NOUN
ijtc-59	118	22	m	m	NOUN
ijtc-59	118	23	in	in	ADP
ijtc-59	118	24	a	a	DET
ijtc-59	118	25	n	n	NOUN
ijtc-59	118	26	in	in	ADP
ijtc-59	118	27	v	v	NUM
ijtc-59	118	28	es	es	X
ijtc-59	118	29	ti	ti	X
ijtc-59	118	30	g	g	NOUN
ijtc-59	118	31	a	a	DET
ijtc-59	118	32	si	si	X
ijtc-59	118	33	d	d	X
ijtc-59	118	34	e	e	X
ijtc-59	118	35	te	te	PROPN
ijtc-59	118	36	k	k	PROPN
ijtc-59	118	37	si	si	PROPN
ijtc-59	118	38	d	d	X
ijtc-59	118	39	e	e	X
ijtc-59	118	40	te	te	PROPN
ijtc-59	118	41	r	r	NOUN
ijtc-59	118	42	m	m	NOUN
ijtc-59	118	43	in	in	ADP
ijtc-59	118	44	a	a	DET
ijtc-59	118	45	n	n	NOUN
ijtc-59	118	46	in	in	ADP
ijtc-59	118	47	v	v	NUM
ijtc-59	118	48	es	es	X
ijtc-59	118	49	ti	ti	X
ijtc-59	118	50	g	g	NOUN
ijtc-59	118	51	a	a	DET
ijtc-59	118	52	si	si	NOUN
ijtc-59	118	53	p	p	NOUN
ijtc-59	118	54	r	r	NOUN
ijtc-59	118	55	ev	ev	X
ijtc-59	118	56	en	en	X
ijtc-59	118	57	ti	ti	X
ijtc-59	118	58	o	o	PROPN
ijtc-59	118	59	n	n	PROPN
ijtc-59	118	60	d	d	X
ijtc-59	118	61	e	e	X
ijtc-59	118	62	te	te	PROPN
ijtc-59	118	63	r	r	NOUN
ijtc-59	118	64	m	m	NOUN
ijtc-59	118	65	in	in	ADP
ijtc-59	118	66	a	a	DET
ijtc-59	118	67	n	n	NOUN
ijtc-59	118	68	d	d	X
ijtc-59	118	69	e	e	X
ijtc-59	118	70	te	te	PROPN
ijtc-59	118	71	k	k	PROPN
ijtc-59	118	72	si	si	PROPN
ijtc-59	118	73	d	d	X
ijtc-59	118	74	e	e	X
ijtc-59	118	75	te	te	PROPN
ijtc-59	118	76	k	k	PROPN
ijtc-59	118	77	si	si	PROPN
ijtc-59	118	78	p	p	X
ijtc-59	118	79	r	r	NOUN
ijtc-59	118	80	ev	ev	X
ijtc-59	118	81	en	en	X
ijtc-59	118	82	ti	ti	X
ijtc-59	118	83	o	o	NOUN
ijtc-59	118	84	n	n	NOUN
ijtc-59	118	85	in	in	ADP
ijtc-59	118	86	v	v	NUM
ijtc-59	118	87	es	es	X
ijtc-59	118	88	ti	ti	X
ijtc-59	118	89	g	g	NOUN
ijtc-59	118	90	a	a	DET
ijtc-59	118	91	si	si	X
ijtc-59	118	92	d	d	X
ijtc-59	118	93	e	e	X
ijtc-59	118	94	te	te	PROPN
ijtc-59	118	95	r	r	NOUN
ijtc-59	118	96	m	m	NOUN
ijtc-59	118	97	in	in	ADP
ijtc-59	118	98	a	a	DET
ijtc-59	118	99	n	n	NOUN
ijtc-59	118	100	d	d	X
ijtc-59	118	101	e	e	X
ijtc-59	118	102	te	te	PROPN
ijtc-59	118	103	k	k	PROPN
ijtc-59	118	104	si	si	PROPN
ijtc-59	118	105	d	d	X
ijtc-59	118	106	e	e	X
ijtc-59	118	107	te	te	PROPN
ijtc-59	118	108	r	r	NOUN
ijtc-59	118	109	m	m	NOUN
ijtc-59	118	110	in	in	ADP
ijtc-59	118	111	a	a	DET
ijtc-59	118	112	n	n	NOUN
ijtc-59	118	113	in	in	ADP
ijtc-59	118	114	v	v	NUM
ijtc-59	118	115	es	es	X
ijtc-59	118	116	ti	ti	X
ijtc-59	118	117	g	g	NOUN
ijtc-59	118	118	a	a	DET
ijtc-59	118	119	si	si	X
ijtc-59	118	120	d	d	X
ijtc-59	118	121	e	e	X
ijtc-59	118	122	te	te	PROPN
ijtc-59	118	123	k	k	PROPN
ijtc-59	118	124	si	si	PROPN
ijtc-59	118	125	d	d	X
ijtc-59	118	126	e	e	X
ijtc-59	118	127	te	te	PROPN
ijtc-59	118	128	r	r	NOUN
ijtc-59	118	129	m	m	NOUN
ijtc-59	118	130	in	in	ADP
ijtc-59	118	131	a	a	DET
ijtc-59	118	132	n	n	NOUN
ijtc-59	118	133	p	p	NOUN
ijtc-59	118	134	r	r	NOUN
ijtc-59	118	135	ev	ev	X
ijtc-59	118	136	en	en	X
ijtc-59	118	137	ti	ti	X
ijtc-59	118	138	o	o	NOUN
ijtc-59	118	139	n	n	NOUN
ijtc-59	118	140	in	in	ADP
ijtc-59	118	141	v	v	NUM
ijtc-59	118	142	es	es	X
ijtc-59	118	143	ti	ti	X
ijtc-59	118	144	g	g	NOUN
ijtc-59	118	145	a	a	DET
ijtc-59	118	146	si	si	X
ijtc-59	118	147	d	d	X
ijtc-59	118	148	e	e	X
ijtc-59	118	149	te	te	PROPN
ijtc-59	118	150	r	r	NOUN
ijtc-59	118	151	m	m	NOUN
ijtc-59	118	152	in	in	ADP
ijtc-59	118	153	a	a	DET
ijtc-59	118	154	n	n	NOUN
ijtc-59	118	155	d	d	X
ijtc-59	118	156	e	e	X
ijtc-59	118	157	te	te	PROPN
ijtc-59	118	158	k	k	PROPN
ijtc-59	118	159	si	si	PROPN
ijtc-59	119	1	in	in	ADP
ijtc-59	119	2	v	v	NUM
ijtc-59	119	3	es	es	X
ijtc-59	119	4	ti	ti	X
ijtc-59	119	5	g	g	NOUN
ijtc-59	119	6	a	a	DET
ijtc-59	119	7	si	si	X
ijtc-59	119	8	d	d	X
ijtc-59	119	9	e	e	X
ijtc-59	119	10	te	te	PROPN
ijtc-59	119	11	r	r	NOUN
ijtc-59	119	12	m	m	NOUN
ijtc-59	119	13	in	in	ADP
ijtc-59	119	14	a	a	DET
ijtc-59	119	15	n	n	NOUN
ijtc-59	119	16	d	d	X
ijtc-59	119	17	e	e	X
ijtc-59	119	18	te	te	PROPN
ijtc-59	119	19	k	k	PROPN
ijtc-59	119	20	si	si	PROPN
ijtc-59	119	21	in	in	ADP
ijtc-59	119	22	v	v	NUM
ijtc-59	119	23	es	es	X
ijtc-59	119	24	ti	ti	X
ijtc-59	119	25	g	g	NOUN
ijtc-59	119	26	a	a	DET
ijtc-59	119	27	si	si	PROPN
ijtc-59	119	28	20002001200320042005200520052008200820092009201020112011201120122012201220122013201320142014201420142015201520152016201620162016201720172017201820182018	20002001200320042005200520052008200820092009201020112011201120122012201220122013201320142014201420142015201520152016201620162016201720172017201820182018	NUM
ijtc-59	119	29	theme	theme	NOUN
ijtc-59	119	30	distribution	distribution	NOUN
ijtc-59	119	31	per	per	ADP
ijtc-59	119	32	year	year	NOUN
ijtc-59	119	33	review	review	NOUN
ijtc-59	119	34	on	on	ADP
ijtc-59	119	35	fraud	fraud	NOUN
ijtc-59	119	36	research	research	NOUN
ijtc-59	119	37	:	:	PUNCT
ijtc-59	119	38	a	a	DET
ijtc-59	119	39	study	study	NOUN
ijtc-59	119	40	of	of	ADP
ijtc-59	119	41	vote	vote	NOUN
ijtc-59	119	42	counting	count	VERB
ijtc-59	119	43	sari	sari	NOUN
ijtc-59	119	44	,	,	PUNCT
ijtc-59	119	45	widagdo	widagdo	PROPN
ijtc-59	119	46	,	,	PUNCT
ijtc-59	119	47	gantyowati	gantyowati	NOUN
ijtc-59	119	48	82	82	NUM
ijtc-59	119	49	|	|	CCONJ
ijtc-59	119	50	ilomata	ilomata	PROPN
ijtc-59	119	51	international	international	ADJ
ijtc-59	119	52	journal	journal	NOUN
ijtc-59	119	53	of	of	ADP
ijtc-59	119	54	tax	tax	PROPN
ijtc-59	119	55	&	&	CCONJ
ijtc-59	119	56	accounting	accounting	PROPN
ijtc-59	119	57	vol	vol	NOUN
ijtc-59	119	58	.	.	PROPN
ijtc-59	119	59	1	1	NUM
ijtc-59	119	60	no	no	NOUN
ijtc-59	119	61	.	.	NOUN
ijtc-59	119	62	2	2	NUM
ijtc-59	119	63	march	march	PROPN
ijtc-59	119	64	2020	2020	NUM
ijtc-59	119	65	research	research	NOUN
ijtc-59	119	66	by	by	ADP
ijtc-59	119	67	(	(	PUNCT
ijtc-59	119	68	dalnial	dalnial	ADJ
ijtc-59	119	69	,	,	PUNCT
ijtc-59	119	70	kamaluddin	kamaluddin	PROPN
ijtc-59	119	71	,	,	PUNCT
ijtc-59	119	72	sanusi	sanusi	NOUN
ijtc-59	119	73	,	,	PUNCT
ijtc-59	119	74	&	&	CCONJ
ijtc-59	119	75	khairuddin	khairuddin	PROPN
ijtc-59	119	76	,	,	PUNCT
ijtc-59	119	77	2014	2014	NUM
ijtc-59	119	78	)	)	PUNCT
ijtc-59	120	1	that	that	PRON
ijtc-59	120	2	detects	detect	VERB
ijtc-59	120	3	fraud	fraud	NOUN
ijtc-59	120	4	by	by	ADP
ijtc-59	120	5	using	use	VERB
ijtc-59	120	6	financial	financial	ADJ
ijtc-59	120	7	statement	statement	NOUN
ijtc-59	120	8	analysis	analysis	NOUN
ijtc-59	120	9	and	and	CCONJ
ijtc-59	120	10	research	research	NOUN
ijtc-59	120	11	by	by	ADP
ijtc-59	120	12	(	(	PUNCT
ijtc-59	120	13	meenatkshi&sivaranjani	meenatkshi&sivaranjani	NOUN
ijtc-59	120	14	,	,	PUNCT
ijtc-59	120	15	2016	2016	NUM
ijtc-59	120	16	)	)	PUNCT
ijtc-59	120	17	who	who	PRON
ijtc-59	120	18	examined	examine	VERB
ijtc-59	120	19	fraud	fraud	NOUN
ijtc-59	120	20	detection	detection	NOUN
ijtc-59	120	21	using	use	VERB
ijtc-59	120	22	data	datum	NOUN
ijtc-59	120	23	mining	mining	NOUN
ijtc-59	120	24	methods	method	NOUN
ijtc-59	120	25	.	.	PUNCT
ijtc-59	121	1	there	there	PRON
ijtc-59	121	2	are	be	VERB
ijtc-59	121	3	still	still	ADV
ijtc-59	121	4	many	many	ADJ
ijtc-59	121	5	studies	study	NOUN
ijtc-59	121	6	on	on	ADP
ijtc-59	121	7	fraud	fraud	NOUN
ijtc-59	121	8	detection	detection	NOUN
ijtc-59	121	9	with	with	ADP
ijtc-59	121	10	various	various	ADJ
ijtc-59	121	11	methods	method	NOUN
ijtc-59	121	12	such	such	ADJ
ijtc-59	121	13	as	as	ADP
ijtc-59	121	14	(	(	PUNCT
ijtc-59	121	15	yue	yue	PROPN
ijtc-59	121	16	et	et	PROPN
ijtc-59	121	17	al	al	PROPN
ijtc-59	121	18	.	.	PROPN
ijtc-59	121	19	,	,	PUNCT
ijtc-59	121	20	2009	2009	NUM
ijtc-59	121	21	)	)	PUNCT
ijtc-59	121	22	detection	detection	NOUN
ijtc-59	121	23	using	use	VERB
ijtc-59	121	24	logistic	logistic	ADJ
ijtc-59	121	25	regression	regression	NOUN
ijtc-59	121	26	,	,	PUNCT
ijtc-59	121	27	and	and	CCONJ
ijtc-59	121	28	(	(	PUNCT
ijtc-59	121	29	zainudin&hashim	zainudin&hashim	PROPN
ijtc-59	121	30	,	,	PUNCT
ijtc-59	121	31	2016	2016	NUM
ijtc-59	121	32	)	)	PUNCT
ijtc-59	121	33	which	which	PRON
ijtc-59	121	34	examine	examine	VERB
ijtc-59	121	35	the	the	DET
ijtc-59	121	36	use	use	NOUN
ijtc-59	121	37	of	of	ADP
ijtc-59	121	38	ratios	ratio	NOUN
ijtc-59	121	39	to	to	PART
ijtc-59	121	40	detect	detect	VERB
ijtc-59	121	41	fraud	fraud	NOUN
ijtc-59	121	42	.	.	PUNCT
ijtc-59	122	1	the	the	DET
ijtc-59	122	2	researcher	researcher	NOUN
ijtc-59	122	3	divides	divide	VERB
ijtc-59	122	4	the	the	DET
ijtc-59	122	5	type	type	NOUN
ijtc-59	122	6	of	of	ADP
ijtc-59	122	7	research	research	NOUN
ijtc-59	122	8	with	with	ADP
ijtc-59	122	9	the	the	DET
ijtc-59	122	10	classification	classification	NOUN
ijtc-59	122	11	of	of	ADP
ijtc-59	122	12	the	the	DET
ijtc-59	122	13	taxonomy	taxonomy	NOUN
ijtc-59	122	14	of	of	ADP
ijtc-59	122	15	gralliers	grallier	NOUN
ijtc-59	122	16	(	(	PUNCT
ijtc-59	122	17	choudrie&dwivedi	choudrie&dwivedi	PROPN
ijtc-59	122	18	,	,	PUNCT
ijtc-59	122	19	2005	2005	NUM
ijtc-59	122	20	)	)	PUNCT
ijtc-59	122	21	which	which	PRON
ijtc-59	122	22	divides	divide	VERB
ijtc-59	122	23	the	the	DET
ijtc-59	122	24	research	research	NOUN
ijtc-59	122	25	into	into	ADP
ijtc-59	122	26	two	two	NUM
ijtc-59	122	27	major	major	ADJ
ijtc-59	122	28	groups	group	NOUN
ijtc-59	122	29	namely	namely	ADV
ijtc-59	122	30	positivistic	positivistic	ADJ
ijtc-59	122	31	and	and	CCONJ
ijtc-59	122	32	interpretative	interpretative	ADJ
ijtc-59	122	33	.	.	PUNCT
ijtc-59	123	1	the	the	DET
ijtc-59	123	2	following	follow	VERB
ijtc-59	123	3	are	be	AUX
ijtc-59	123	4	the	the	DET
ijtc-59	123	5	results	result	NOUN
ijtc-59	123	6	of	of	ADP
ijtc-59	123	7	calculations	calculation	NOUN
ijtc-59	123	8	based	base	VERB
ijtc-59	123	9	on	on	ADP
ijtc-59	123	10	the	the	DET
ijtc-59	123	11	type	type	NOUN
ijtc-59	123	12	of	of	ADP
ijtc-59	123	13	research	research	NOUN
ijtc-59	123	14	:	:	PUNCT
ijtc-59	123	15	figure	figure	VERB
ijtc-59	123	16	4	4	NUM
ijtc-59	123	17	types	type	NOUN
ijtc-59	123	18	of	of	ADP
ijtc-59	123	19	research	research	NOUN
ijtc-59	123	20	source	source	NOUN
ijtc-59	123	21	:	:	PUNCT
ijtc-59	123	22	processed	process	VERB
ijtc-59	123	23	secondary	secondary	ADJ
ijtc-59	123	24	data	datum	NOUN
ijtc-59	123	25	(	(	PUNCT
ijtc-59	123	26	2019	2019	NUM
ijtc-59	123	27	)	)	PUNCT
ijtc-59	123	28	from	from	ADP
ijtc-59	123	29	the	the	DET
ijtc-59	123	30	results	result	NOUN
ijtc-59	123	31	of	of	ADP
ijtc-59	123	32	these	these	DET
ijtc-59	123	33	calculations	calculation	NOUN
ijtc-59	123	34	it	it	PRON
ijtc-59	123	35	can	can	AUX
ijtc-59	123	36	be	be	AUX
ijtc-59	123	37	seen	see	VERB
ijtc-59	123	38	that	that	SCONJ
ijtc-59	123	39	the	the	DET
ijtc-59	123	40	type	type	NOUN
ijtc-59	123	41	of	of	ADP
ijtc-59	123	42	positiveistic	positiveistic	ADJ
ijtc-59	123	43	research	research	NOUN
ijtc-59	123	44	is	be	AUX
ijtc-59	123	45	quite	quite	ADV
ijtc-59	123	46	dominant	dominant	ADJ
ijtc-59	123	47	among	among	ADP
ijtc-59	123	48	the	the	DET
ijtc-59	123	49	researchers	researcher	NOUN
ijtc-59	123	50	.	.	PUNCT
ijtc-59	124	1	this	this	PRON
ijtc-59	124	2	can	can	AUX
ijtc-59	124	3	be	be	AUX
ijtc-59	124	4	seen	see	VERB
ijtc-59	124	5	from	from	ADP
ijtc-59	124	6	100	100	NUM
ijtc-59	124	7	papers	paper	NOUN
ijtc-59	124	8	,	,	PUNCT
ijtc-59	124	9	72	72	NUM
ijtc-59	124	10	papers	paper	NOUN
ijtc-59	124	11	have	have	AUX
ijtc-59	124	12	been	be	AUX
ijtc-59	124	13	carried	carry	VERB
ijtc-59	124	14	out	out	ADP
ijtc-59	124	15	using	use	VERB
ijtc-59	124	16	positiveistic	positiveistic	ADJ
ijtc-59	124	17	methods	method	NOUN
ijtc-59	124	18	.	.	PUNCT
ijtc-59	125	1	this	this	DET
ijtc-59	125	2	type	type	NOUN
ijtc-59	125	3	of	of	ADP
ijtc-59	125	4	positiveistic	positiveistic	ADJ
ijtc-59	125	5	research	research	NOUN
ijtc-59	125	6	is	be	AUX
ijtc-59	125	7	a	a	DET
ijtc-59	125	8	type	type	NOUN
ijtc-59	125	9	of	of	ADP
ijtc-59	125	10	research	research	NOUN
ijtc-59	125	11	that	that	PRON
ijtc-59	125	12	sees	see	VERB
ijtc-59	125	13	that	that	SCONJ
ijtc-59	125	14	there	there	PRON
ijtc-59	125	15	is	be	VERB
ijtc-59	125	16	truth	truth	NOUN
ijtc-59	125	17	out	out	ADV
ijtc-59	125	18	there	there	ADV
ijtc-59	125	19	and	and	CCONJ
ijtc-59	125	20	to	to	PART
ijtc-59	125	21	be	be	AUX
ijtc-59	125	22	able	able	ADJ
ijtc-59	125	23	to	to	PART
ijtc-59	125	24	understand	understand	VERB
ijtc-59	125	25	the	the	DET
ijtc-59	125	26	world	world	NOUN
ijtc-59	125	27	we	we	PRON
ijtc-59	125	28	need	need	VERB
ijtc-59	125	29	to	to	PART
ijtc-59	125	30	predict	predict	VERB
ijtc-59	125	31	and	and	CCONJ
ijtc-59	125	32	control	control	VERB
ijtc-59	125	33	it	it	PRON
ijtc-59	125	34	all	all	PRON
ijtc-59	125	35	.	.	PUNCT
ijtc-59	126	1	according	accord	VERB
ijtc-59	126	2	to	to	ADP
ijtc-59	126	3	positivists	positivist	NOUN
ijtc-59	126	4	,	,	PUNCT
ijtc-59	126	5	the	the	DET
ijtc-59	126	6	world	world	NOUN
ijtc-59	126	7	is	be	AUX
ijtc-59	126	8	operated	operate	VERB
ijtc-59	126	9	by	by	ADP
ijtc-59	126	10	the	the	DET
ijtc-59	126	11	law	law	NOUN
ijtc-59	126	12	of	of	ADP
ijtc-59	126	13	cause	cause	NOUN
ijtc-59	126	14	and	and	CCONJ
ijtc-59	126	15	effect	effect	NOUN
ijtc-59	126	16	which	which	PRON
ijtc-59	126	17	we	we	PRON
ijtc-59	126	18	can	can	AUX
ijtc-59	126	19	learn	learn	VERB
ijtc-59	126	20	by	by	ADP
ijtc-59	126	21	using	use	VERB
ijtc-59	126	22	a	a	DET
ijtc-59	126	23	scientific	scientific	ADJ
ijtc-59	126	24	approach	approach	NOUN
ijtc-59	126	25	(	(	PUNCT
ijtc-59	126	26	sekaran	sekaran	NOUN
ijtc-59	126	27	&	&	CCONJ
ijtc-59	126	28	bougie	bougie	PROPN
ijtc-59	126	29	,	,	PUNCT
ijtc-59	126	30	2016	2016	NUM
ijtc-59	126	31	)	)	PUNCT
ijtc-59	126	32	and	and	CCONJ
ijtc-59	126	33	the	the	DET
ijtc-59	126	34	type	type	NOUN
ijtc-59	126	35	of	of	ADP
ijtc-59	126	36	interpretative	interpretative	ADJ
ijtc-59	126	37	research	research	NOUN
ijtc-59	126	38	that	that	PRON
ijtc-59	126	39	is	be	AUX
ijtc-59	126	40	contrary	contrary	ADJ
ijtc-59	126	41	to	to	ADP
ijtc-59	126	42	positivity	positivity	NOUN
ijtc-59	126	43	.	.	PUNCT
ijtc-59	127	1	the	the	DET
ijtc-59	127	2	researcher	researcher	NOUN
ijtc-59	127	3	looks	look	VERB
ijtc-59	127	4	more	more	ADV
ijtc-59	127	5	deeply	deeply	ADV
ijtc-59	127	6	at	at	ADP
ijtc-59	127	7	each	each	DET
ijtc-59	127	8	type	type	NOUN
ijtc-59	127	9	of	of	ADP
ijtc-59	127	10	research	research	NOUN
ijtc-59	127	11	,	,	PUNCT
ijtc-59	127	12	the	the	DET
ijtc-59	127	13	following	follow	VERB
ijtc-59	127	14	is	be	AUX
ijtc-59	127	15	a	a	DET
ijtc-59	127	16	breakdown	breakdown	NOUN
ijtc-59	127	17	of	of	ADP
ijtc-59	127	18	the	the	DET
ijtc-59	127	19	types	type	NOUN
ijtc-59	127	20	of	of	ADP
ijtc-59	127	21	positive	positive	ADJ
ijtc-59	127	22	and	and	CCONJ
ijtc-59	127	23	interpretive	interpretive	ADJ
ijtc-59	127	24	research	research	NOUN
ijtc-59	127	25	:	:	PUNCT
ijtc-59	127	26	figure	figure	NOUN
ijtc-59	127	27	5	5	NUM
ijtc-59	127	28	types	type	NOUN
ijtc-59	127	29	of	of	ADP
ijtc-59	127	30	positive	positive	ADJ
ijtc-59	127	31	research	research	NOUN
ijtc-59	127	32	72	72	NUM
ijtc-59	127	33	%	%	NOUN
ijtc-59	127	34	28	28	NUM
ijtc-59	127	35	%	%	NOUN
ijtc-59	127	36	types	type	NOUN
ijtc-59	127	37	of	of	ADP
ijtc-59	127	38	research	research	NOUN
ijtc-59	127	39	positifistik	positifistik	NOUN
ijtc-59	127	40	(	(	PUNCT
ijtc-59	127	41	72	72	NUM
ijtc-59	127	42	%	%	NOUN
ijtc-59	127	43	)	)	PUNCT
ijtc-59	127	44	interpretatif	interpretatif	NOUN
ijtc-59	127	45	(	(	PUNCT
ijtc-59	127	46	28	28	NUM
ijtc-59	127	47	%	%	NOUN
ijtc-59	127	48	)	)	PUNCT
ijtc-59	127	49	review	review	NOUN
ijtc-59	127	50	on	on	ADP
ijtc-59	127	51	fraud	fraud	NOUN
ijtc-59	127	52	research	research	NOUN
ijtc-59	127	53	:	:	PUNCT
ijtc-59	127	54	a	a	DET
ijtc-59	127	55	study	study	NOUN
ijtc-59	127	56	of	of	ADP
ijtc-59	127	57	vote	vote	NOUN
ijtc-59	127	58	counting	count	VERB
ijtc-59	127	59	sari	sari	NOUN
ijtc-59	127	60	,	,	PUNCT
ijtc-59	127	61	widagdo	widagdo	PROPN
ijtc-59	127	62	,	,	PUNCT
ijtc-59	127	63	gantyowati	gantyowati	NUM
ijtc-59	127	64	83	83	NUM
ijtc-59	127	65	|	|	CCONJ
ijtc-59	127	66	ilomata	ilomata	PROPN
ijtc-59	127	67	international	international	ADJ
ijtc-59	127	68	journal	journal	NOUN
ijtc-59	127	69	of	of	ADP
ijtc-59	127	70	tax	tax	PROPN
ijtc-59	127	71	&	&	CCONJ
ijtc-59	127	72	accounting	accounting	PROPN
ijtc-59	127	73	vol	vol	NOUN
ijtc-59	127	74	.	.	PROPN
ijtc-59	128	1	1	1	NUM
ijtc-59	128	2	no	no	NOUN
ijtc-59	128	3	.	.	NOUN
ijtc-59	128	4	2	2	NUM
ijtc-59	128	5	march	march	PROPN
ijtc-59	128	6	2020	2020	NUM
ijtc-59	128	7	source	source	NOUN
ijtc-59	128	8	:	:	PUNCT
ijtc-59	128	9	processed	process	VERB
ijtc-59	128	10	secondary	secondary	ADJ
ijtc-59	128	11	data	datum	NOUN
ijtc-59	128	12	(	(	PUNCT
ijtc-59	128	13	2019	2019	NUM
ijtc-59	128	14	)	)	PUNCT
ijtc-59	128	15	of	of	ADP
ijtc-59	128	16	the	the	DET
ijtc-59	128	17	overall	overall	ADJ
ijtc-59	128	18	positivist	positivist	ADJ
ijtc-59	128	19	research	research	NOUN
ijtc-59	128	20	,	,	PUNCT
ijtc-59	128	21	the	the	DET
ijtc-59	128	22	most	most	ADV
ijtc-59	128	23	widely	widely	ADV
ijtc-59	128	24	used	use	VERB
ijtc-59	128	25	theorem	theorem	ADJ
ijtc-59	128	26	proof	proof	NOUN
ijtc-59	128	27	research	research	NOUN
ijtc-59	128	28	methods	method	NOUN
ijtc-59	128	29	,	,	PUNCT
ijtc-59	128	30	followed	follow	VERB
ijtc-59	128	31	by	by	ADP
ijtc-59	128	32	field	field	NOUN
ijtc-59	128	33	experiments	experiment	NOUN
ijtc-59	128	34	,	,	PUNCT
ijtc-59	128	35	simulations	simulation	NOUN
ijtc-59	128	36	,	,	PUNCT
ijtc-59	128	37	surveys	survey	NOUN
ijtc-59	128	38	,	,	PUNCT
ijtc-59	128	39	laboratory	laboratory	NOUN
ijtc-59	128	40	experiments	experiment	NOUN
ijtc-59	128	41	and	and	CCONJ
ijtc-59	128	42	case	case	NOUN
ijtc-59	128	43	studies	study	NOUN
ijtc-59	128	44	.	.	PUNCT
ijtc-59	129	1	the	the	DET
ijtc-59	129	2	proof	proof	NOUN
ijtc-59	129	3	theorem	theorem	NOUN
ijtc-59	129	4	is	be	AUX
ijtc-59	129	5	widely	widely	ADV
ijtc-59	129	6	used	use	VERB
ijtc-59	129	7	for	for	ADP
ijtc-59	129	8	research	research	NOUN
ijtc-59	129	9	with	with	ADP
ijtc-59	129	10	themes	theme	NOUN
ijtc-59	129	11	of	of	ADP
ijtc-59	129	12	fraudulent	fraudulent	ADJ
ijtc-59	129	13	determinants	determinant	NOUN
ijtc-59	129	14	to	to	PART
ijtc-59	129	15	prove	prove	VERB
ijtc-59	129	16	the	the	DET
ijtc-59	129	17	theory	theory	NOUN
ijtc-59	129	18	of	of	ADP
ijtc-59	129	19	fraud	fraud	NOUN
ijtc-59	129	20	triangle	triangle	NOUN
ijtc-59	129	21	,	,	PUNCT
ijtc-59	129	22	or	or	CCONJ
ijtc-59	129	23	diamond	diamond	NOUN
ijtc-59	129	24	fraud	fraud	NOUN
ijtc-59	129	25	and	and	CCONJ
ijtc-59	129	26	the	the	DET
ijtc-59	129	27	latest	late	ADJ
ijtc-59	129	28	is	be	AUX
ijtc-59	129	29	the	the	DET
ijtc-59	129	30	pentagon	pentagon	PROPN
ijtc-59	129	31	fraud	fraud	NOUN
ijtc-59	129	32	.	.	PUNCT
ijtc-59	130	1	while	while	SCONJ
ijtc-59	130	2	field	field	NOUN
ijtc-59	130	3	experiments	experiment	NOUN
ijtc-59	130	4	are	be	AUX
ijtc-59	130	5	widely	widely	ADV
ijtc-59	130	6	used	use	VERB
ijtc-59	130	7	by	by	ADP
ijtc-59	130	8	research	research	NOUN
ijtc-59	130	9	with	with	ADP
ijtc-59	130	10	the	the	DET
ijtc-59	130	11	theme	theme	NOUN
ijtc-59	130	12	of	of	ADP
ijtc-59	130	13	fraud	fraud	NOUN
ijtc-59	130	14	detection	detection	NOUN
ijtc-59	130	15	.	.	PUNCT
ijtc-59	131	1	while	while	SCONJ
ijtc-59	131	2	other	other	ADJ
ijtc-59	131	3	research	research	NOUN
ijtc-59	131	4	methods	method	NOUN
ijtc-59	131	5	are	be	AUX
ijtc-59	131	6	used	use	VERB
ijtc-59	131	7	for	for	ADP
ijtc-59	131	8	various	various	ADJ
ijtc-59	131	9	research	research	NOUN
ijtc-59	131	10	themes	theme	NOUN
ijtc-59	131	11	.	.	PUNCT
ijtc-59	132	1	from	from	ADP
ijtc-59	132	2	the	the	DET
ijtc-59	132	3	results	result	NOUN
ijtc-59	132	4	of	of	ADP
ijtc-59	132	5	research	research	NOUN
ijtc-59	132	6	on	on	ADP
ijtc-59	132	7	the	the	DET
ijtc-59	132	8	type	type	NOUN
ijtc-59	132	9	of	of	ADP
ijtc-59	132	10	research	research	NOUN
ijtc-59	132	11	it	it	PRON
ijtc-59	132	12	appears	appear	VERB
ijtc-59	132	13	that	that	SCONJ
ijtc-59	132	14	the	the	DET
ijtc-59	132	15	method	method	NOUN
ijtc-59	132	16	most	most	ADV
ijtc-59	132	17	often	often	ADV
ijtc-59	132	18	used	use	VERB
ijtc-59	132	19	by	by	ADP
ijtc-59	132	20	researchers	researcher	NOUN
ijtc-59	132	21	is	be	AUX
ijtc-59	132	22	proof	proof	NOUN
ijtc-59	132	23	theorem	theorem	NOUN
ijtc-59	132	24	and	and	CCONJ
ijtc-59	132	25	field	field	NOUN
ijtc-59	132	26	experiments	experiment	NOUN
ijtc-59	132	27	because	because	SCONJ
ijtc-59	132	28	it	it	PRON
ijtc-59	132	29	is	be	AUX
ijtc-59	132	30	the	the	DET
ijtc-59	132	31	method	method	NOUN
ijtc-59	132	32	that	that	PRON
ijtc-59	132	33	is	be	AUX
ijtc-59	132	34	most	most	ADV
ijtc-59	132	35	preferred	prefer	VERB
ijtc-59	132	36	by	by	ADP
ijtc-59	132	37	researchers	researcher	NOUN
ijtc-59	132	38	.	.	PUNCT
ijtc-59	133	1	the	the	DET
ijtc-59	133	2	theorem	theorem	ADJ
ijtc-59	133	3	proof	proof	NOUN
ijtc-59	133	4	method	method	NOUN
ijtc-59	133	5	can	can	AUX
ijtc-59	133	6	be	be	AUX
ijtc-59	133	7	done	do	VERB
ijtc-59	133	8	using	use	VERB
ijtc-59	133	9	spss	spss	PROPN
ijtc-59	133	10	,	,	PUNCT
ijtc-59	133	11	sem	sem	NOUN
ijtc-59	133	12	or	or	CCONJ
ijtc-59	133	13	eviews	eview	VERB
ijtc-59	133	14	analysis	analysis	NOUN
ijtc-59	133	15	with	with	ADP
ijtc-59	133	16	technical	technical	ADJ
ijtc-59	133	17	analysis	analysis	NOUN
ijtc-59	133	18	is	be	AUX
ijtc-59	133	19	logit	logit	VERB
ijtc-59	133	20	regression	regression	NOUN
ijtc-59	133	21	and	and	CCONJ
ijtc-59	133	22	simple	simple	ADJ
ijtc-59	133	23	or	or	CCONJ
ijtc-59	133	24	multiple	multiple	ADJ
ijtc-59	133	25	linear	linear	ADJ
ijtc-59	133	26	regression	regression	NOUN
ijtc-59	133	27	.	.	PUNCT
ijtc-59	134	1	while	while	SCONJ
ijtc-59	134	2	field	field	NOUN
ijtc-59	134	3	experiments	experiment	NOUN
ijtc-59	134	4	are	be	AUX
ijtc-59	134	5	used	use	VERB
ijtc-59	134	6	to	to	PART
ijtc-59	134	7	test	test	VERB
ijtc-59	134	8	several	several	ADJ
ijtc-59	134	9	detection	detection	NOUN
ijtc-59	134	10	methods	method	NOUN
ijtc-59	134	11	for	for	ADP
ijtc-59	134	12	cheating	cheat	VERB
ijtc-59	134	13	beneish	beneish	ADJ
ijtc-59	134	14	and	and	CCONJ
ijtc-59	134	15	altman	altman	PROPN
ijtc-59	134	16	methods	method	NOUN
ijtc-59	134	17	,	,	PUNCT
ijtc-59	134	18	bayesian	bayesian	NOUN
ijtc-59	134	19	methods	method	NOUN
ijtc-59	134	20	,	,	PUNCT
ijtc-59	134	21	non	non	ADJ
ijtc-59	134	22	-	-	ADJ
ijtc-59	134	23	financial	financial	ADJ
ijtc-59	134	24	measurement	measurement	NOUN
ijtc-59	134	25	methods	method	NOUN
ijtc-59	134	26	,	,	PUNCT
ijtc-59	134	27	data	datum	NOUN
ijtc-59	134	28	mining	mining	NOUN
ijtc-59	134	29	and	and	CCONJ
ijtc-59	134	30	so	so	ADV
ijtc-59	134	31	on	on	ADV
ijtc-59	134	32	.	.	PUNCT
ijtc-59	135	1	current	current	ADJ
ijtc-59	135	2	methods	method	NOUN
ijtc-59	135	3	are	be	AUX
ijtc-59	135	4	simulation	simulation	NOUN
ijtc-59	135	5	and	and	CCONJ
ijtc-59	135	6	survey	survey	NOUN
ijtc-59	135	7	.	.	PUNCT
ijtc-59	136	1	this	this	DET
ijtc-59	136	2	method	method	NOUN
ijtc-59	136	3	is	be	AUX
ijtc-59	136	4	widely	widely	ADV
ijtc-59	136	5	used	use	VERB
ijtc-59	136	6	for	for	ADP
ijtc-59	136	7	researchers	researcher	NOUN
ijtc-59	136	8	who	who	PRON
ijtc-59	136	9	want	want	VERB
ijtc-59	136	10	to	to	PART
ijtc-59	136	11	know	know	VERB
ijtc-59	136	12	the	the	DET
ijtc-59	136	13	opinion	opinion	NOUN
ijtc-59	136	14	of	of	ADP
ijtc-59	136	15	a	a	DET
ijtc-59	136	16	group	group	NOUN
ijtc-59	136	17	of	of	ADP
ijtc-59	136	18	people	people	NOUN
ijtc-59	136	19	about	about	ADP
ijtc-59	136	20	fraud	fraud	NOUN
ijtc-59	136	21	.	.	PUNCT
ijtc-59	137	1	with	with	ADP
ijtc-59	137	2	student	student	NOUN
ijtc-59	137	3	respondents	respondent	NOUN
ijtc-59	137	4	who	who	PRON
ijtc-59	137	5	have	have	AUX
ijtc-59	137	6	taken	take	VERB
ijtc-59	137	7	certain	certain	ADJ
ijtc-59	137	8	criteria	criterion	NOUN
ijtc-59	137	9	such	such	ADJ
ijtc-59	137	10	as	as	ADP
ijtc-59	137	11	having	having	AUX
ijtc-59	137	12	taken	take	VERB
ijtc-59	137	13	auditing	auditing	NOUN
ijtc-59	137	14	or	or	CCONJ
ijtc-59	137	15	financial	financial	ADJ
ijtc-59	137	16	courses	course	NOUN
ijtc-59	137	17	to	to	PART
ijtc-59	137	18	see	see	VERB
ijtc-59	137	19	their	their	PRON
ijtc-59	137	20	reaction	reaction	NOUN
ijtc-59	137	21	to	to	ADP
ijtc-59	137	22	the	the	DET
ijtc-59	137	23	questions	question	NOUN
ijtc-59	137	24	provided	provide	VERB
ijtc-59	137	25	by	by	ADP
ijtc-59	137	26	the	the	DET
ijtc-59	137	27	researcher	researcher	NOUN
ijtc-59	137	28	.	.	PUNCT
ijtc-59	138	1	figure	figure	VERB
ijtc-59	138	2	6	6	NUM
ijtc-59	138	3	object	object	NOUN
ijtc-59	138	4	of	of	ADP
ijtc-59	138	5	fraud	fraud	NOUN
ijtc-59	138	6	research	research	NOUN
ijtc-59	138	7	source	source	NOUN
ijtc-59	138	8	:	:	PUNCT
ijtc-59	138	9	processed	process	VERB
ijtc-59	138	10	secondary	secondary	ADJ
ijtc-59	138	11	data	datum	NOUN
ijtc-59	138	12	(	(	PUNCT
ijtc-59	138	13	2019	2019	NUM
ijtc-59	138	14	)	)	PUNCT
ijtc-59	138	15	from	from	ADP
ijtc-59	138	16	the	the	DET
ijtc-59	138	17	results	result	NOUN
ijtc-59	138	18	of	of	ADP
ijtc-59	138	19	the	the	DET
ijtc-59	138	20	research	research	NOUN
ijtc-59	138	21	in	in	ADP
ijtc-59	138	22	the	the	DET
ijtc-59	138	23	form	form	NOUN
ijtc-59	138	24	of	of	ADP
ijtc-59	138	25	object	object	NOUN
ijtc-59	138	26	data	datum	NOUN
ijtc-59	138	27	for	for	ADP
ijtc-59	138	28	cheating	cheat	VERB
ijtc-59	138	29	research	research	NOUN
ijtc-59	138	30	,	,	PUNCT
ijtc-59	138	31	it	it	PRON
ijtc-59	138	32	can	can	AUX
ijtc-59	138	33	be	be	AUX
ijtc-59	138	34	seen	see	VERB
ijtc-59	138	35	that	that	SCONJ
ijtc-59	138	36	the	the	DET
ijtc-59	138	37	most	most	ADJ
ijtc-59	138	38	object	object	NOUN
ijtc-59	138	39	of	of	ADP
ijtc-59	138	40	research	research	NOUN
ijtc-59	138	41	in	in	ADP
ijtc-59	138	42	fraud	fraud	NOUN
ijtc-59	138	43	research	research	NOUN
ijtc-59	138	44	is	be	AUX
ijtc-59	138	45	public	public	ADJ
ijtc-59	138	46	companies	company	NOUN
ijtc-59	138	47	.	.	PUNCT
ijtc-59	139	1	public	public	ADJ
ijtc-59	139	2	companies	company	NOUN
ijtc-59	139	3	mean	mean	VERB
ijtc-59	139	4	companies	company	NOUN
ijtc-59	139	5	that	that	PRON
ijtc-59	139	6	have	have	AUX
ijtc-59	139	7	published	publish	VERB
ijtc-59	139	8	their	their	PRON
ijtc-59	139	9	financial	financial	ADJ
ijtc-59	139	10	statements	statement	NOUN
ijtc-59	139	11	to	to	ADP
ijtc-59	139	12	the	the	DET
ijtc-59	139	13	public	public	NOUN
ijtc-59	139	14	.	.	PUNCT
ijtc-59	140	1	where	where	SCONJ
ijtc-59	140	2	it	it	PRON
ijtc-59	140	3	is	be	AUX
ijtc-59	140	4	considered	consider	VERB
ijtc-59	140	5	as	as	ADP
ijtc-59	140	6	a	a	DET
ijtc-59	140	7	company	company	NOUN
ijtc-59	140	8	disclosure	disclosure	NOUN
ijtc-59	140	9	to	to	ADP
ijtc-59	140	10	the	the	DET
ijtc-59	140	11	public	public	NOUN
ijtc-59	140	12	that	that	PRON
ijtc-59	140	13	can	can	AUX
ijtc-59	140	14	be	be	AUX
ijtc-59	140	15	trusted	trust	VERB
ijtc-59	140	16	.	.	PUNCT
ijtc-59	141	1	the	the	DET
ijtc-59	141	2	researcher	researcher	NOUN
ijtc-59	141	3	analyzes	analyze	VERB
ijtc-59	141	4	that	that	SCONJ
ijtc-59	141	5	empirical	empirical	ADJ
ijtc-59	141	6	testing	testing	NOUN
ijtc-59	141	7	of	of	ADP
ijtc-59	141	8	fraud	fraud	NOUN
ijtc-59	141	9	is	be	AUX
ijtc-59	141	10	easiest	easy	ADJ
ijtc-59	141	11	to	to	PART
ijtc-59	141	12	do	do	VERB
ijtc-59	141	13	with	with	ADP
ijtc-59	141	14	proof	proof	NOUN
ijtc-59	141	15	of	of	ADP
ijtc-59	141	16	financial	financial	ADJ
ijtc-59	141	17	reporting	reporting	NOUN
ijtc-59	141	18	.	.	PUNCT
ijtc-59	142	1	this	this	PRON
ijtc-59	142	2	can	can	AUX
ijtc-59	142	3	be	be	AUX
ijtc-59	142	4	seen	see	VERB
ijtc-59	142	5	from	from	ADP
ijtc-59	142	6	the	the	DET
ijtc-59	142	7	results	result	NOUN
ijtc-59	142	8	of	of	ADP
ijtc-59	142	9	the	the	DET
ijtc-59	142	10	above	above	ADJ
ijtc-59	142	11	research	research	NOUN
ijtc-59	142	12	,	,	PUNCT
ijtc-59	142	13	that	that	SCONJ
ijtc-59	142	14	the	the	DET
ijtc-59	142	15	object	object	NOUN
ijtc-59	142	16	of	of	ADP
ijtc-59	142	17	research	research	NOUN
ijtc-59	142	18	in	in	ADP
ijtc-59	142	19	the	the	DET
ijtc-59	142	20	form	form	NOUN
ijtc-59	142	21	of	of	ADP
ijtc-59	142	22	public	public	ADJ
ijtc-59	142	23	companies	company	NOUN
ijtc-59	142	24	is	be	AUX
ijtc-59	142	25	most	most	ADV
ijtc-59	142	26	widely	widely	ADV
ijtc-59	142	27	used	use	VERB
ijtc-59	142	28	by	by	ADP
ijtc-59	142	29	researchers	researcher	NOUN
ijtc-59	142	30	with	with	ADP
ijtc-59	142	31	the	the	DET
ijtc-59	142	32	theme	theme	NOUN
ijtc-59	142	33	of	of	ADP
ijtc-59	142	34	fraud	fraud	NOUN
ijtc-59	142	35	.	.	PUNCT
ijtc-59	143	1	furthermore	furthermore	ADV
ijtc-59	143	2	,	,	PUNCT
ijtc-59	143	3	other	other	ADJ
ijtc-59	143	4	research	research	NOUN
ijtc-59	143	5	objects	object	NOUN
ijtc-59	143	6	,	,	PUNCT
ijtc-59	143	7	such	such	ADJ
ijtc-59	143	8	as	as	ADP
ijtc-59	143	9	government	government	NOUN
ijtc-59	143	10	employees	employee	NOUN
ijtc-59	143	11	,	,	PUNCT
ijtc-59	143	12	students	student	NOUN
ijtc-59	143	13	,	,	PUNCT
ijtc-59	143	14	auditors	auditor	NOUN
ijtc-59	143	15	34	34	NUM
ijtc-59	143	16	23	23	NUM
ijtc-59	143	17	6	6	NUM
ijtc-59	143	18	5	5	NUM
ijtc-59	143	19	3	3	NUM
ijtc-59	143	20	1	1	NUM
ijtc-59	143	21	positive	positive	ADJ
ijtc-59	143	22	theorema	theorema	NOUN
ijtc-59	143	23	proof	proof	NOUN
ijtc-59	143	24	(	(	PUNCT
ijtc-59	143	25	34	34	NUM
ijtc-59	143	26	)	)	PUNCT
ijtc-59	143	27	field	field	NOUN
ijtc-59	143	28	experiments	experiment	NOUN
ijtc-59	143	29	(	(	PUNCT
ijtc-59	143	30	23	23	NUM
ijtc-59	143	31	)	)	PUNCT
ijtc-59	143	32	simulation	simulation	NOUN
ijtc-59	143	33	(	(	PUNCT
ijtc-59	143	34	6	6	NUM
ijtc-59	143	35	)	)	PUNCT
ijtc-59	143	36	surveys	survey	NOUN
ijtc-59	143	37	(	(	PUNCT
ijtc-59	143	38	5	5	X
ijtc-59	143	39	)	)	PUNCT
ijtc-59	143	40	laboratory	laboratory	NOUN
ijtc-59	143	41	experiments	experiment	NOUN
ijtc-59	143	42	(	(	PUNCT
ijtc-59	143	43	3	3	NUM
ijtc-59	143	44	)	)	PUNCT
ijtc-59	143	45	case	case	NOUN
ijtc-59	143	46	studies	study	NOUN
ijtc-59	143	47	(	(	PUNCT
ijtc-59	143	48	1	1	NUM
ijtc-59	143	49	)	)	PUNCT
ijtc-59	143	50	1	1	NUM
ijtc-59	143	51	%	%	NOUN
ijtc-59	143	52	1	1	NUM
ijtc-59	143	53	%	%	NOUN
ijtc-59	143	54	1	1	NUM
ijtc-59	143	55	%	%	NOUN
ijtc-59	143	56	1	1	NUM
ijtc-59	143	57	%	%	NOUN
ijtc-59	143	58	3	3	NUM
ijtc-59	143	59	%	%	NOUN
ijtc-59	143	60	4	4	NUM
ijtc-59	143	61	%	%	NOUN
ijtc-59	143	62	5	5	NUM
ijtc-59	143	63	%	%	NOUN
ijtc-59	143	64	6	6	NUM
ijtc-59	143	65	%	%	NOUN
ijtc-59	143	66	25	25	NUM
ijtc-59	143	67	%	%	NOUN
ijtc-59	143	68	53	53	NUM
ijtc-59	143	69	%	%	NOUN
ijtc-59	143	70	akuntan	akuntan	PROPN
ijtc-59	143	71	eksternal	eksternal	PROPN
ijtc-59	143	72	(	(	PUNCT
ijtc-59	143	73	1	1	NUM
ijtc-59	143	74	%	%	NOUN
ijtc-59	143	75	)	)	PUNCT
ijtc-59	143	76	eksekutif	eksekutif	PROPN
ijtc-59	143	77	perusahaan	perusahaan	PROPN
ijtc-59	143	78	(	(	PUNCT
ijtc-59	143	79	1	1	NUM
ijtc-59	143	80	%	%	NOUN
ijtc-59	143	81	)	)	PUNCT
ijtc-59	144	1	pemerintah	pemerintah	PROPN
ijtc-59	145	1	pusat	pusat	INTJ
ijtc-59	145	2	(	(	PUNCT
ijtc-59	145	3	1	1	NUM
ijtc-59	145	4	%	%	NOUN
ijtc-59	145	5	)	)	PUNCT
ijtc-59	145	6	transaksi	transaksi	PROPN
ijtc-59	145	7	perusahaan	perusahaan	PROPN
ijtc-59	145	8	(	(	PUNCT
ijtc-59	145	9	1	1	NUM
ijtc-59	145	10	%	%	NOUN
ijtc-59	145	11	)	)	PUNCT
ijtc-59	145	12	pegawai	pegawai	PROPN
ijtc-59	145	13	pemerintah	pemerintah	PROPN
ijtc-59	145	14	daerah	daerah	PROPN
ijtc-59	145	15	(	(	PUNCT
ijtc-59	145	16	3	3	NUM
ijtc-59	145	17	%	%	NOUN
ijtc-59	145	18	)	)	PUNCT
ijtc-59	145	19	review	review	NOUN
ijtc-59	145	20	on	on	ADP
ijtc-59	145	21	fraud	fraud	NOUN
ijtc-59	145	22	research	research	NOUN
ijtc-59	145	23	:	:	PUNCT
ijtc-59	145	24	a	a	DET
ijtc-59	145	25	study	study	NOUN
ijtc-59	145	26	of	of	ADP
ijtc-59	145	27	vote	vote	NOUN
ijtc-59	145	28	counting	count	VERB
ijtc-59	145	29	sari	sari	NOUN
ijtc-59	145	30	,	,	PUNCT
ijtc-59	145	31	widagdo	widagdo	PROPN
ijtc-59	145	32	,	,	PUNCT
ijtc-59	145	33	gantyowati	gantyowati	NOUN
ijtc-59	145	34	84	84	NUM
ijtc-59	145	35	|	|	ADV
ijtc-59	145	36	ilomata	ilomata	NOUN
ijtc-59	145	37	international	international	ADJ
ijtc-59	145	38	journal	journal	NOUN
ijtc-59	145	39	of	of	ADP
ijtc-59	145	40	tax	tax	PROPN
ijtc-59	145	41	&	&	CCONJ
ijtc-59	145	42	accounting	accounting	PROPN
ijtc-59	145	43	vol	vol	NOUN
ijtc-59	145	44	.	.	PROPN
ijtc-59	145	45	1	1	NUM
ijtc-59	146	1	no	no	NOUN
ijtc-59	146	2	.	.	NOUN
ijtc-59	146	3	2	2	NUM
ijtc-59	146	4	march	march	NOUN
ijtc-59	146	5	2020	2020	NUM
ijtc-59	146	6	and	and	CCONJ
ijtc-59	146	7	external	external	ADJ
ijtc-59	146	8	accountants	accountant	NOUN
ijtc-59	146	9	are	be	AUX
ijtc-59	146	10	used	use	VERB
ijtc-59	146	11	in	in	ADP
ijtc-59	146	12	research	research	NOUN
ijtc-59	146	13	to	to	PART
ijtc-59	146	14	find	find	VERB
ijtc-59	146	15	out	out	ADP
ijtc-59	146	16	their	their	PRON
ijtc-59	146	17	characteristics	characteristic	NOUN
ijtc-59	146	18	(	(	PUNCT
ijtc-59	146	19	including	include	VERB
ijtc-59	146	20	ability	ability	NOUN
ijtc-59	146	21	,	,	PUNCT
ijtc-59	146	22	education	education	NOUN
ijtc-59	146	23	level	level	NOUN
ijtc-59	146	24	)	)	PUNCT
ijtc-59	146	25	to	to	PART
ijtc-59	146	26	detect	detect	VERB
ijtc-59	146	27	fraud	fraud	NOUN
ijtc-59	146	28	or	or	CCONJ
ijtc-59	146	29	to	to	PART
ijtc-59	146	30	ask	ask	VERB
ijtc-59	146	31	for	for	ADP
ijtc-59	146	32	opinions	opinion	NOUN
ijtc-59	146	33	about	about	ADP
ijtc-59	146	34	fraud	fraud	NOUN
ijtc-59	146	35	.	.	PUNCT
ijtc-59	147	1	of	of	ADP
ijtc-59	147	2	all	all	DET
ijtc-59	147	3	public	public	ADJ
ijtc-59	147	4	companies	company	NOUN
ijtc-59	147	5	,	,	PUNCT
ijtc-59	147	6	the	the	DET
ijtc-59	147	7	most	most	ADV
ijtc-59	147	8	studied	study	VERB
ijtc-59	147	9	are	be	AUX
ijtc-59	147	10	public	public	ADJ
ijtc-59	147	11	companies	company	NOUN
ijtc-59	147	12	in	in	ADP
ijtc-59	147	13	general	general	ADJ
ijtc-59	147	14	,	,	PUNCT
ijtc-59	147	15	financial	financial	ADJ
ijtc-59	147	16	companies	company	NOUN
ijtc-59	147	17	,	,	PUNCT
ijtc-59	147	18	manufacturing	manufacturing	NOUN
ijtc-59	147	19	and	and	CCONJ
ijtc-59	147	20	non	non	ADJ
ijtc-59	147	21	-	-	ADJ
ijtc-59	147	22	financial	financial	ADJ
ijtc-59	147	23	companies	company	NOUN
ijtc-59	147	24	.	.	PUNCT
ijtc-59	148	1	figure	figure	VERB
ijtc-59	148	2	7	7	NUM
ijtc-59	148	3	types	type	NOUN
ijtc-59	148	4	of	of	ADP
ijtc-59	148	5	public	public	ADJ
ijtc-59	148	6	companies	company	NOUN
ijtc-59	148	7	source	source	NOUN
ijtc-59	148	8	:	:	PUNCT
ijtc-59	148	9	secondary	secondary	ADJ
ijtc-59	148	10	data	datum	NOUN
ijtc-59	148	11	processed	process	VERB
ijtc-59	148	12	(	(	PUNCT
ijtc-59	148	13	2019	2019	NUM
ijtc-59	148	14	)	)	PUNCT
ijtc-59	148	15	researchers	researcher	NOUN
ijtc-59	148	16	analyze	analyze	VERB
ijtc-59	148	17	that	that	SCONJ
ijtc-59	148	18	in	in	ADP
ijtc-59	148	19	addition	addition	NOUN
ijtc-59	148	20	to	to	ADP
ijtc-59	148	21	public	public	ADJ
ijtc-59	148	22	companies	company	NOUN
ijtc-59	148	23	,	,	PUNCT
ijtc-59	148	24	companies	company	NOUN
ijtc-59	148	25	that	that	PRON
ijtc-59	148	26	have	have	VERB
ijtc-59	148	27	a	a	DET
ijtc-59	148	28	large	large	ADJ
ijtc-59	148	29	opportunity	opportunity	NOUN
ijtc-59	148	30	to	to	PART
ijtc-59	148	31	commit	commit	VERB
ijtc-59	148	32	fraud	fraud	NOUN
ijtc-59	148	33	are	be	AUX
ijtc-59	148	34	financial	financial	ADJ
ijtc-59	148	35	and	and	CCONJ
ijtc-59	148	36	manufacturing	manufacture	VERB
ijtc-59	148	37	companies	company	NOUN
ijtc-59	148	38	.	.	PUNCT
ijtc-59	149	1	so	so	ADV
ijtc-59	149	2	that	that	SCONJ
ijtc-59	149	3	many	many	ADJ
ijtc-59	149	4	researchers	researcher	NOUN
ijtc-59	149	5	take	take	VERB
ijtc-59	149	6	in	in	ADP
ijtc-59	149	7	the	the	DET
ijtc-59	149	8	area	area	NOUN
ijtc-59	149	9	.	.	PUNCT
ijtc-59	150	1	the	the	DET
ijtc-59	150	2	researcher	researcher	NOUN
ijtc-59	150	3	also	also	ADV
ijtc-59	150	4	looked	look	VERB
ijtc-59	150	5	at	at	ADP
ijtc-59	150	6	the	the	DET
ijtc-59	150	7	composition	composition	NOUN
ijtc-59	150	8	of	of	ADP
ijtc-59	150	9	the	the	DET
ijtc-59	150	10	study	study	NOUN
ijtc-59	150	11	whether	whether	SCONJ
ijtc-59	150	12	in	in	ADP
ijtc-59	150	13	the	the	DET
ijtc-59	150	14	private	private	ADJ
ijtc-59	150	15	or	or	CCONJ
ijtc-59	150	16	public	public	ADJ
ijtc-59	150	17	sector	sector	NOUN
ijtc-59	150	18	,	,	PUNCT
ijtc-59	150	19	the	the	DET
ijtc-59	150	20	following	follow	VERB
ijtc-59	150	21	is	be	AUX
ijtc-59	150	22	a	a	DET
ijtc-59	150	23	description	description	NOUN
ijtc-59	150	24	:	:	PUNCT
ijtc-59	150	25	figure	figure	NOUN
ijtc-59	150	26	8	8	NUM
ijtc-59	150	27	types	type	NOUN
ijtc-59	150	28	of	of	ADP
ijtc-59	150	29	entities	entity	NOUN
ijtc-59	150	30	source	source	NOUN
ijtc-59	150	31	:	:	PUNCT
ijtc-59	150	32	secondary	secondary	ADJ
ijtc-59	150	33	data	datum	NOUN
ijtc-59	150	34	obtained	obtain	VERB
ijtc-59	150	35	(	(	PUNCT
ijtc-59	150	36	2019	2019	NUM
ijtc-59	150	37	)	)	PUNCT
ijtc-59	150	38	from	from	ADP
ijtc-59	150	39	the	the	DET
ijtc-59	150	40	results	result	NOUN
ijtc-59	150	41	of	of	ADP
ijtc-59	150	42	the	the	DET
ijtc-59	150	43	above	above	ADJ
ijtc-59	150	44	research	research	NOUN
ijtc-59	150	45	it	it	PRON
ijtc-59	150	46	can	can	AUX
ijtc-59	150	47	be	be	AUX
ijtc-59	150	48	seen	see	VERB
ijtc-59	150	49	that	that	SCONJ
ijtc-59	150	50	cheating	cheat	VERB
ijtc-59	150	51	research	research	NOUN
ijtc-59	150	52	in	in	ADP
ijtc-59	150	53	the	the	DET
ijtc-59	150	54	public	public	ADJ
ijtc-59	150	55	sector	sector	NOUN
ijtc-59	150	56	is	be	AUX
ijtc-59	150	57	still	still	ADV
ijtc-59	150	58	low	low	ADJ
ijtc-59	150	59	19	19	NUM
ijtc-59	150	60	papers	paper	NOUN
ijtc-59	150	61	from	from	ADP
ijtc-59	150	62	the	the	DET
ijtc-59	150	63	entire	entire	ADJ
ijtc-59	150	64	paper	paper	NOUN
ijtc-59	150	65	about	about	ADP
ijtc-59	150	66	cheating	cheat	VERB
ijtc-59	150	67	.	.	PUNCT
ijtc-59	151	1	this	this	PRON
ijtc-59	151	2	happens	happen	VERB
ijtc-59	151	3	because	because	SCONJ
ijtc-59	151	4	data	datum	NOUN
ijtc-59	151	5	in	in	ADP
ijtc-59	151	6	the	the	DET
ijtc-59	151	7	public	public	ADJ
ijtc-59	151	8	sector	sector	NOUN
ijtc-59	151	9	is	be	AUX
ijtc-59	151	10	more	more	ADV
ijtc-59	151	11	difficult	difficult	ADJ
ijtc-59	151	12	to	to	PART
ijtc-59	151	13	prove	prove	VERB
ijtc-59	151	14	and	and	CCONJ
ijtc-59	151	15	data	datum	NOUN
ijtc-59	151	16	is	be	AUX
ijtc-59	151	17	taken	take	VERB
ijtc-59	151	18	because	because	SCONJ
ijtc-59	151	19	it	it	PRON
ijtc-59	151	20	relates	relate	VERB
ijtc-59	151	21	to	to	PART
ijtc-59	151	22	trust	trust	NOUN
ijtc-59	151	23	funds	fund	NOUN
ijtc-59	151	24	managed	manage	VERB
ijtc-59	151	25	in	in	ADP
ijtc-59	151	26	the	the	DET
ijtc-59	151	27	public	public	ADJ
ijtc-59	151	28	sector	sector	NOUN
ijtc-59	151	29	.	.	PUNCT
ijtc-59	152	1	conclusion	conclusion	NOUN
ijtc-59	152	2	in	in	ADP
ijtc-59	152	3	this	this	DET
ijtc-59	152	4	study	study	NOUN
ijtc-59	152	5	the	the	DET
ijtc-59	152	6	researchers	researcher	NOUN
ijtc-59	152	7	concluded	conclude	VERB
ijtc-59	152	8	that	that	SCONJ
ijtc-59	152	9	the	the	DET
ijtc-59	152	10	theme	theme	NOUN
ijtc-59	152	11	or	or	CCONJ
ijtc-59	152	12	topic	topic	NOUN
ijtc-59	152	13	often	often	ADV
ijtc-59	152	14	raised	raise	VERB
ijtc-59	152	15	by	by	ADP
ijtc-59	152	16	researchers	researcher	NOUN
ijtc-59	152	17	about	about	ADP
ijtc-59	152	18	fraud	fraud	NOUN
ijtc-59	152	19	is	be	AUX
ijtc-59	152	20	about	about	ADP
ijtc-59	152	21	fraud	fraud	NOUN
ijtc-59	152	22	detection	detection	NOUN
ijtc-59	152	23	.	.	PUNCT
ijtc-59	153	1	detection	detection	NOUN
ijtc-59	153	2	of	of	ADP
ijtc-59	153	3	fraud	fraud	NOUN
ijtc-59	153	4	investigated	investigate	VERB
ijtc-59	153	5	included	include	VERB
ijtc-59	153	6	a	a	DET
ijtc-59	153	7	variety	variety	NOUN
ijtc-59	153	8	of	of	ADP
ijtc-59	153	9	fraud	fraud	NOUN
ijtc-59	153	10	areas	area	NOUN
ijtc-59	153	11	that	that	PRON
ijtc-59	153	12	were	be	AUX
ijtc-59	153	13	subjectively	subjectively	ADV
ijtc-59	153	14	expressed	express	VERB
ijtc-59	153	15	by	by	ADP
ijtc-59	153	16	each	each	DET
ijtc-59	153	17	researcher	researcher	NOUN
ijtc-59	153	18	.	.	PUNCT
ijtc-59	154	1	fraud	fraud	NOUN
ijtc-59	154	2	detection	detection	NOUN
ijtc-59	154	3	is	be	AUX
ijtc-59	154	4	among	among	ADP
ijtc-59	154	5	others	other	NOUN
ijtc-59	154	6	in	in	ADP
ijtc-59	154	7	the	the	DET
ijtc-59	154	8	area	area	NOUN
ijtc-59	154	9	offraudelectronic	offraudelectronic	PROPN
ijtc-59	154	10	commerce	commerce	NOUN
ijtc-59	154	11	system	system	NOUN
ijtc-59	154	12	(	(	PUNCT
ijtc-59	154	13	credit	credit	NOUN
ijtc-59	154	14	cards	card	NOUN
ijtc-59	154	15	)	)	PUNCT
ijtc-59	154	16	(	(	PUNCT
ijtc-59	154	17	abdallah	abdallah	PROPN
ijtc-59	154	18	et	et	PROPN
ijtc-59	154	19	al	al	PROPN
ijtc-59	154	20	.	.	PROPN
ijtc-59	154	21	,	,	PUNCT
ijtc-59	154	22	2016	2016	NUM
ijtc-59	154	23	)	)	PUNCT
ijtc-59	154	24	,	,	PUNCT
ijtc-59	154	25	bank	bank	NOUN
ijtc-59	154	26	fraud	fraud	NOUN
ijtc-59	154	27	,	,	PUNCT
ijtc-59	154	28	insurance	insurance	NOUN
ijtc-59	154	29	fraud	fraud	NOUN
ijtc-59	154	30	,	,	PUNCT
ijtc-59	154	31	securities	security	NOUN
ijtc-59	154	32	and	and	CCONJ
ijtc-59	154	33	commodities	commodity	NOUN
ijtc-59	154	34	fraud	fraud	NOUN
ijtc-59	154	35	,	,	PUNCT
ijtc-59	154	36	and	and	CCONJ
ijtc-59	154	37	other	other	ADJ
ijtc-59	154	38	financial	financial	ADJ
ijtc-59	154	39	fraud	fraud	NOUN
ijtc-59	154	40	investigated	investigate	VERB
ijtc-59	154	41	by	by	ADP
ijtc-59	154	42	(	(	PUNCT
ijtc-59	154	43	ngai	ngai	PROPN
ijtc-59	154	44	,	,	PUNCT
ijtc-59	154	45	hu	hu	PROPN
ijtc-59	154	46	,	,	PUNCT
ijtc-59	154	47	wong	wong	PROPN
ijtc-59	154	48	,	,	PUNCT
ijtc-59	154	49	chen	chen	PROPN
ijtc-59	154	50	,	,	PUNCT
ijtc-59	154	51	&	&	CCONJ
ijtc-59	154	52	sun	sun	PROPN
ijtc-59	154	53	,	,	PUNCT
ijtc-59	154	54	2011	2011	NUM
ijtc-59	154	55	)	)	PUNCT
ijtc-59	154	56	.	.	PUNCT
ijtc-59	155	1	in	in	ADP
ijtc-59	155	2	addition	addition	NOUN
ijtc-59	155	3	to	to	ADP
ijtc-59	155	4	the	the	DET
ijtc-59	155	5	area	area	NOUN
ijtc-59	155	6	of	of	ADP
ijtc-59	155	7	fraud	fraud	NOUN
ijtc-59	155	8	in	in	ADP
ijtc-59	155	9	detecting	detect	VERB
ijtc-59	155	10	this	this	DET
ijtc-59	155	11	research	research	NOUN
ijtc-59	155	12	,	,	PUNCT
ijtc-59	155	13	it	it	PRON
ijtc-59	155	14	was	be	AUX
ijtc-59	155	15	also	also	ADV
ijtc-59	155	16	concluded	conclude	VERB
ijtc-59	155	17	that	that	SCONJ
ijtc-59	155	18	the	the	DET
ijtc-59	155	19	techniques	technique	NOUN
ijtc-59	155	20	for	for	ADP
ijtc-59	155	21	detecting	detect	VERB
ijtc-59	155	22	fraud	fraud	NOUN
ijtc-59	155	23	could	could	AUX
ijtc-59	155	24	be	be	AUX
ijtc-59	155	25	done	do	VERB
ijtc-59	155	26	in	in	ADP
ijtc-59	155	27	a	a	DET
ijtc-59	155	28	variety	variety	NOUN
ijtc-59	155	29	of	of	ADP
ijtc-59	155	30	ways	way	NOUN
ijtc-59	155	31	.	.	PUNCT
ijtc-59	156	1	some	some	DET
ijtc-59	156	2	techniques	technique	NOUN
ijtc-59	156	3	for	for	ADP
ijtc-59	156	4	fraud	fraud	NOUN
ijtc-59	156	5	detection	detection	NOUN
ijtc-59	156	6	can	can	AUX
ijtc-59	156	7	be	be	AUX
ijtc-59	156	8	data	data	NOUN
ijtc-59	156	9	analytics	analytic	NOUN
ijtc-59	156	10	methods	method	NOUN
ijtc-59	156	11	(	(	PUNCT
ijtc-59	156	12	adrian	adrian	PROPN
ijtc-59	156	13	,	,	PUNCT
ijtc-59	156	14	2015	2015	NUM
ijtc-59	156	15	)	)	PUNCT
ijtc-59	156	16	,	,	PUNCT
ijtc-59	156	17	anonymous	anonymous	ADJ
ijtc-59	156	18	reporting	reporting	NOUN
ijtc-59	156	19	channels	channel	NOUN
ijtc-59	156	20	(	(	PUNCT
ijtc-59	156	21	johansson	johansson	PROPN
ijtc-59	156	22	&	&	CCONJ
ijtc-59	156	23	carey	carey	PROPN
ijtc-59	156	24	,	,	PUNCT
ijtc-59	156	25	2016	2016	NUM
ijtc-59	156	26	)	)	PUNCT
ijtc-59	156	27	,	,	PUNCT
ijtc-59	156	28	co	co	X
ijtc-59	156	29	evolutionary	evolutionary	ADJ
ijtc-59	156	30	anomaly	anomaly	NOUN
ijtc-59	156	31	algorithms	algorithm	NOUN
ijtc-59	156	32	(	(	PUNCT
ijtc-59	156	33	wu	wu	PROPN
ijtc-59	156	34	,	,	PUNCT
ijtc-59	156	35	john	john	PROPN
ijtc-59	156	36	,	,	PUNCT
ijtc-59	156	37	&	&	CCONJ
ijtc-59	156	38	banzhaf	banzhaf	PROPN
ijtc-59	156	39	,	,	PUNCT
ijtc-59	156	40	2008	2008	NUM
ijtc-59	156	41	)	)	PUNCT
ijtc-59	156	42	,	,	PUNCT
ijtc-59	156	43	financial	financial	ADJ
ijtc-59	156	44	ratios	ratio	NOUN
ijtc-59	156	45	(	(	PUNCT
ijtc-59	156	46	kaminski	kaminski	PROPN
ijtc-59	156	47	et	et	PROPN
ijtc-59	156	48	al	al	PROPN
ijtc-59	156	49	.	.	PROPN
ijtc-59	156	50	,	,	PUNCT
ijtc-59	156	51	2004	2004	NUM
ijtc-59	156	52	)	)	PUNCT
ijtc-59	156	53	and	and	CCONJ
ijtc-59	156	54	(	(	PUNCT
ijtc-59	156	55	kanapickiene&grundiene	kanapickiene&grundiene	NOUN
ijtc-59	156	56	,	,	PUNCT
ijtc-59	156	57	2015b	2015b	NUM
ijtc-59	156	58	)	)	PUNCT
ijtc-59	156	59	,	,	PUNCT
ijtc-59	156	60	bayesian	bayesian	NOUN
ijtc-59	156	61	fraud	fraud	NOUN
ijtc-59	156	62	risk	risk	NOUN
ijtc-59	156	63	formula	formula	NOUN
ijtc-59	156	64	(	(	PUNCT
ijtc-59	156	65	srivastava	srivastava	PROPN
ijtc-59	156	66	,	,	PUNCT
ijtc-59	156	67	mock	mock	ADJ
ijtc-59	156	68	,	,	PUNCT
ijtc-59	156	69	&	&	CCONJ
ijtc-59	156	70	turner	turner	PROPN
ijtc-59	156	71	,	,	PUNCT
ijtc-59	156	72	39	39	NUM
ijtc-59	156	73	%	%	NOUN
ijtc-59	156	74	4	4	NUM
ijtc-59	156	75	%	%	NOUN
ijtc-59	156	76	4	4	NUM
ijtc-59	156	77	%	%	NOUN
ijtc-59	156	78	6	6	NUM
ijtc-59	156	79	%	%	NOUN
ijtc-59	156	80	perusahaan	perusahaan	PROPN
ijtc-59	156	81	publik	publik	PROPN
ijtc-59	156	82	berbagai	berbagai	PROPN
ijtc-59	156	83	bidang	bidang	PROPN
ijtc-59	156	84	(	(	PUNCT
ijtc-59	156	85	39	39	NUM
ijtc-59	156	86	%	%	NOUN
ijtc-59	156	87	)	)	PUNCT
ijtc-59	157	1	perusahaan	perusahaan	PROPN
ijtc-59	157	2	manufaktur	manufaktur	PROPN
ijtc-59	157	3	(	(	PUNCT
ijtc-59	157	4	4	4	NUM
ijtc-59	157	5	%	%	NOUN
ijtc-59	157	6	)	)	PUNCT
ijtc-59	157	7	19	19	NUM
ijtc-59	157	8	81	81	NUM
ijtc-59	157	9	publik	publik	NOUN
ijtc-59	157	10	privat	privat	PROPN
ijtc-59	157	11	review	review	VERB
ijtc-59	157	12	on	on	ADP
ijtc-59	157	13	fraud	fraud	NOUN
ijtc-59	157	14	research	research	NOUN
ijtc-59	157	15	:	:	PUNCT
ijtc-59	157	16	a	a	DET
ijtc-59	157	17	study	study	NOUN
ijtc-59	157	18	of	of	ADP
ijtc-59	157	19	vote	vote	NOUN
ijtc-59	157	20	counting	count	VERB
ijtc-59	157	21	sari	sari	NOUN
ijtc-59	157	22	,	,	PUNCT
ijtc-59	157	23	widagdo	widagdo	PROPN
ijtc-59	157	24	,	,	PUNCT
ijtc-59	157	25	gantyowati	gantyowati	NOUN
ijtc-59	157	26	85	85	NUM
ijtc-59	157	27	|	|	ADV
ijtc-59	157	28	ilomata	ilomata	NOUN
ijtc-59	157	29	international	international	ADJ
ijtc-59	157	30	journal	journal	NOUN
ijtc-59	157	31	of	of	ADP
ijtc-59	157	32	tax	tax	PROPN
ijtc-59	157	33	&	&	CCONJ
ijtc-59	157	34	accounting	accounting	PROPN
ijtc-59	157	35	vol	vol	NOUN
ijtc-59	157	36	.	.	PROPN
ijtc-59	158	1	1	1	NUM
ijtc-59	158	2	no	no	NOUN
ijtc-59	158	3	.	.	NOUN
ijtc-59	158	4	2	2	NUM
ijtc-59	158	5	march	march	NOUN
ijtc-59	158	6	2020	2020	NUM
ijtc-59	158	7	2009	2009	NUM
ijtc-59	158	8	)	)	PUNCT
ijtc-59	158	9	,	,	PUNCT
ijtc-59	158	10	integrated	integrate	VERB
ijtc-59	158	11	language	language	NOUN
ijtc-59	158	12	model	model	NOUN
ijtc-59	158	13	(	(	PUNCT
ijtc-59	158	14	liao	liao	PROPN
ijtc-59	158	15	&	&	CCONJ
ijtc-59	158	16	chen	chen	PROPN
ijtc-59	158	17	,	,	PUNCT
ijtc-59	158	18	2014	2014	NUM
ijtc-59	158	19	)	)	PUNCT
ijtc-59	158	20	,	,	PUNCT
ijtc-59	158	21	benefit	benefit	NOUN
ijtc-59	158	22	model	model	NOUN
ijtc-59	158	23	(	(	PUNCT
ijtc-59	158	24	sergius	sergius	PROPN
ijtc-59	158	25	,	,	PUNCT
ijtc-59	158	26	2015	2015	NUM
ijtc-59	158	27	)	)	PUNCT
ijtc-59	158	28	and	and	CCONJ
ijtc-59	158	29	(	(	PUNCT
ijtc-59	158	30	hantono	hantono	PROPN
ijtc-59	158	31	,	,	PUNCT
ijtc-59	158	32	2018	2018	NUM
ijtc-59	158	33	)	)	PUNCT
ijtc-59	158	34	,	,	PUNCT
ijtc-59	158	35	forensic	forensic	ADJ
ijtc-59	158	36	accounting	accounting	NOUN
ijtc-59	158	37	and	and	CCONJ
ijtc-59	158	38	investigative	investigative	ADJ
ijtc-59	158	39	audits	audits	NOUN
ijtc-59	158	40	(	(	PUNCT
ijtc-59	158	41	wiralestari	wiralestari	X
ijtc-59	158	42	,	,	PUNCT
ijtc-59	158	43	2017	2017	NUM
ijtc-59	158	44	)	)	PUNCT
ijtc-59	158	45	,	,	PUNCT
ijtc-59	158	46	non	non	ADJ
ijtc-59	158	47	financial	financial	ADJ
ijtc-59	158	48	measures	measure	NOUN
ijtc-59	158	49	(	(	PUNCT
ijtc-59	158	50	brazel	brazel	ADJ
ijtc-59	158	51	,	,	PUNCT
ijtc-59	158	52	jones	jones	PROPN
ijtc-59	158	53	,	,	PUNCT
ijtc-59	158	54	&	&	CCONJ
ijtc-59	158	55	zimbelman	zimbelman	PROPN
ijtc-59	158	56	,	,	PUNCT
ijtc-59	158	57	2009	2009	NUM
ijtc-59	158	58	)	)	PUNCT
ijtc-59	158	59	,	,	PUNCT
ijtc-59	158	60	financial	financial	ADJ
ijtc-59	158	61	statement	statement	NOUN
ijtc-59	158	62	analysis	analysis	NOUN
ijtc-59	158	63	(	(	PUNCT
ijtc-59	158	64	dalnial	dalnial	PROPN
ijtc-59	158	65	et	et	PROPN
ijtc-59	158	66	al	al	PROPN
ijtc-59	158	67	.	.	PROPN
ijtc-59	158	68	,	,	PUNCT
ijtc-59	158	69	2014	2014	NUM
ijtc-59	158	70	)	)	PUNCT
ijtc-59	158	71	,	,	PUNCT
ijtc-59	158	72	and	and	CCONJ
ijtc-59	158	73	data	datum	NOUN
ijtc-59	158	74	mining	mining	NOUN
ijtc-59	158	75	(	(	PUNCT
ijtc-59	158	76	ngai	ngai	PROPN
ijtc-59	158	77	et	et	PROPN
ijtc-59	158	78	al	al	PROPN
ijtc-59	158	79	.	.	PROPN
ijtc-59	158	80	,	,	PUNCT
ijtc-59	158	81	2011	2011	NUM
ijtc-59	158	82	)	)	PUNCT
ijtc-59	158	83	.	.	PUNCT
ijtc-59	159	1	this	this	DET
ijtc-59	159	2	study	study	NOUN
ijtc-59	159	3	also	also	ADV
ijtc-59	159	4	concluded	conclude	VERB
ijtc-59	159	5	that	that	SCONJ
ijtc-59	159	6	the	the	DET
ijtc-59	159	7	object	object	NOUN
ijtc-59	159	8	of	of	ADP
ijtc-59	159	9	research	research	NOUN
ijtc-59	159	10	that	that	PRON
ijtc-59	159	11	is	be	AUX
ijtc-59	159	12	often	often	ADV
ijtc-59	159	13	done	do	VERB
ijtc-59	159	14	is	be	AUX
ijtc-59	159	15	for	for	SCONJ
ijtc-59	159	16	go	go	VERB
ijtc-59	159	17	public	public	ADJ
ijtc-59	159	18	companies	company	NOUN
ijtc-59	159	19	,	,	PUNCT
ijtc-59	159	20	and	and	CCONJ
ijtc-59	159	21	the	the	DET
ijtc-59	159	22	observed	observed	ADJ
ijtc-59	159	23	area	area	NOUN
ijtc-59	159	24	of	of	ADP
ijtc-59	159	25	the	the	DET
ijtc-59	159	26	entity	entity	NOUN
ijtc-59	159	27	was	be	AUX
ijtc-59	159	28	private	private	ADJ
ijtc-59	159	29	company	company	NOUN
ijtc-59	159	30	rather	rather	ADV
ijtc-59	159	31	than	than	ADP
ijtc-59	159	32	public	public	ADJ
ijtc-59	159	33	entity	entity	NOUN
ijtc-59	159	34	such	such	ADJ
ijtc-59	159	35	as	as	ADP
ijtc-59	159	36	government	government	NOUN
ijtc-59	159	37	.	.	PUNCT
ijtc-59	160	1	from	from	ADP
ijtc-59	160	2	many	many	ADJ
ijtc-59	160	3	public	public	ADJ
ijtc-59	160	4	companies	company	NOUN
ijtc-59	160	5	studied	study	VERB
ijtc-59	160	6	by	by	ADP
ijtc-59	160	7	financial	financial	ADJ
ijtc-59	160	8	and	and	CCONJ
ijtc-59	160	9	manufacturing	manufacture	VERB
ijtc-59	160	10	companies	company	NOUN
ijtc-59	160	11	that	that	PRON
ijtc-59	160	12	are	be	AUX
ijtc-59	160	13	often	often	ADV
ijtc-59	160	14	used	use	VERB
ijtc-59	160	15	as	as	ADP
ijtc-59	160	16	the	the	DET
ijtc-59	160	17	object	object	NOUN
ijtc-59	160	18	of	of	ADP
ijtc-59	160	19	research	research	NOUN
ijtc-59	160	20	.	.	PUNCT
ijtc-59	161	1	it	it	PRON
ijtc-59	161	2	can	can	AUX
ijtc-59	161	3	be	be	AUX
ijtc-59	161	4	concluded	conclude	VERB
ijtc-59	161	5	that	that	SCONJ
ijtc-59	161	6	in	in	ADP
ijtc-59	161	7	the	the	DET
ijtc-59	161	8	future	future	ADJ
ijtc-59	161	9	research	research	NOUN
ijtc-59	161	10	on	on	ADP
ijtc-59	161	11	the	the	DET
ijtc-59	161	12	theme	theme	NOUN
ijtc-59	161	13	of	of	ADP
ijtc-59	161	14	fraud	fraud	NOUN
ijtc-59	161	15	in	in	ADP
ijtc-59	161	16	the	the	DET
ijtc-59	161	17	public	public	ADJ
ijtc-59	161	18	sector	sector	NOUN
ijtc-59	161	19	such	such	ADJ
ijtc-59	161	20	as	as	ADP
ijtc-59	161	21	government	government	NOUN
ijtc-59	161	22	and	and	CCONJ
ijtc-59	161	23	non	non	ADJ
ijtc-59	161	24	-	-	ADJ
ijtc-59	161	25	government	government	ADJ
ijtc-59	161	26	organizations	organization	NOUN
ijtc-59	161	27	will	will	AUX
ijtc-59	161	28	be	be	AUX
ijtc-59	161	29	an	an	DET
ijtc-59	161	30	interesting	interesting	ADJ
ijtc-59	161	31	topic	topic	NOUN
ijtc-59	161	32	.	.	PUNCT
ijtc-59	162	1	in	in	ADP
ijtc-59	162	2	the	the	DET
ijtc-59	162	3	other	other	ADJ
ijtc-59	162	4	side	side	NOUN
ijtc-59	162	5	,	,	PUNCT
ijtc-59	162	6	the	the	DET
ijtc-59	162	7	theme	theme	NOUN
ijtc-59	162	8	related	relate	VERB
ijtc-59	162	9	to	to	ADP
ijtc-59	162	10	fraud	fraud	NOUN
ijtc-59	162	11	predicted	predict	VERB
ijtc-59	162	12	by	by	ADP
ijtc-59	162	13	the	the	DET
ijtc-59	162	14	author	author	NOUN
ijtc-59	162	15	will	will	AUX
ijtc-59	162	16	be	be	AUX
ijtc-59	162	17	a	a	DET
ijtc-59	162	18	trend	trend	NOUN
ijtc-59	162	19	in	in	ADP
ijtc-59	162	20	the	the	DET
ijtc-59	162	21	future	future	NOUN
ijtc-59	162	22	is	be	AUX
ijtc-59	162	23	the	the	DET
ijtc-59	162	24	development	development	NOUN
ijtc-59	162	25	of	of	ADP
ijtc-59	162	26	fraud	fraud	NOUN
ijtc-59	162	27	detection	detection	NOUN
ijtc-59	162	28	using	use	VERB
ijtc-59	162	29	a	a	DET
ijtc-59	162	30	variety	variety	NOUN
ijtc-59	162	31	of	of	ADP
ijtc-59	162	32	techniques	technique	NOUN
ijtc-59	162	33	and	and	CCONJ
ijtc-59	162	34	methods	method	NOUN
ijtc-59	162	35	that	that	PRON
ijtc-59	162	36	are	be	AUX
ijtc-59	162	37	increasingly	increasingly	ADV
ijtc-59	162	38	developing	develop	VERB
ijtc-59	162	39	.	.	PUNCT
ijtc-59	163	1	this	this	PRON
ijtc-59	163	2	is	be	AUX
ijtc-59	163	3	because	because	SCONJ
ijtc-59	163	4	many	many	ADJ
ijtc-59	163	5	studies	study	NOUN
ijtc-59	163	6	state	state	VERB
ijtc-59	163	7	that	that	SCONJ
ijtc-59	163	8	in	in	ADP
ijtc-59	163	9	each	each	DET
ijtc-59	163	10	detection	detection	NOUN
ijtc-59	163	11	method	method	NOUN
ijtc-59	163	12	still	still	ADV
ijtc-59	163	13	has	have	VERB
ijtc-59	163	14	vulnerabilities	vulnerability	NOUN
ijtc-59	163	15	and	and	CCONJ
ijtc-59	163	16	each	each	DET
ijtc-59	163	17	model	model	NOUN
ijtc-59	163	18	can	can	AUX
ijtc-59	163	19	not	not	PART
ijtc-59	163	20	be	be	AUX
ijtc-59	163	21	used	use	VERB
ijtc-59	163	22	for	for	ADP
ijtc-59	163	23	various	various	ADJ
ijtc-59	163	24	fraud	fraud	NOUN
ijtc-59	163	25	areas	area	NOUN
ijtc-59	163	26	.	.	PUNCT
ijtc-59	164	1	while	while	SCONJ
ijtc-59	164	2	the	the	DET
ijtc-59	164	3	area	area	NOUN
ijtc-59	164	4	of	of	ADP
ijtc-59	164	5	the	the	DET
ijtc-59	164	6	research	research	NOUN
ijtc-59	164	7	entity	entity	NOUN
ijtc-59	164	8	relating	relate	VERB
ijtc-59	164	9	to	to	ADP
ijtc-59	164	10	fraud	fraud	VERB
ijtc-59	164	11	in	in	ADP
ijtc-59	164	12	the	the	DET
ijtc-59	164	13	future	future	NOUN
ijtc-59	164	14	is	be	AUX
ijtc-59	164	15	still	still	ADV
ijtc-59	164	16	a	a	DET
ijtc-59	164	17	private	private	ADJ
ijtc-59	164	18	area	area	NOUN
ijtc-59	164	19	and	and	CCONJ
ijtc-59	164	20	is	be	AUX
ijtc-59	164	21	followed	follow	VERB
ijtc-59	164	22	by	by	ADP
ijtc-59	164	23	a	a	DET
ijtc-59	164	24	more	more	ADV
ijtc-59	164	25	developed	developed	ADJ
ijtc-59	164	26	public	public	ADJ
ijtc-59	164	27	sector	sector	NOUN
ijtc-59	164	28	.	.	PUNCT
ijtc-59	165	1	researcher	researcher	NOUN
ijtc-59	165	2	provide	provide	VERB
ijtc-59	165	3	suggestions	suggestion	NOUN
ijtc-59	165	4	for	for	ADP
ijtc-59	165	5	further	further	ADJ
ijtc-59	165	6	research	research	NOUN
ijtc-59	165	7	to	to	PART
ijtc-59	165	8	further	far	ADV
ijtc-59	165	9	explore	explore	VERB
ijtc-59	165	10	research	research	NOUN
ijtc-59	165	11	on	on	ADP
ijtc-59	165	12	fraud	fraud	NOUN
ijtc-59	165	13	detection	detection	NOUN
ijtc-59	165	14	in	in	ADP
ijtc-59	165	15	the	the	DET
ijtc-59	165	16	government	government	NOUN
ijtc-59	165	17	sector	sector	NOUN
ijtc-59	165	18	or	or	CCONJ
ijtc-59	165	19	in	in	ADP
ijtc-59	165	20	non	non	ADJ
ijtc-59	165	21	-	-	ADJ
ijtc-59	165	22	government	government	ADJ
ijtc-59	165	23	organizations	organization	NOUN
ijtc-59	165	24	.	.	PUNCT
ijtc-59	166	1	although	although	SCONJ
ijtc-59	166	2	the	the	DET
ijtc-59	166	3	foundation	foundation	NOUN
ijtc-59	166	4	of	of	ADP
ijtc-59	166	5	the	the	DET
ijtc-59	166	6	government	government	NOUN
ijtc-59	166	7	and	and	CCONJ
ijtc-59	166	8	ngo	ngo	PROPN
ijtc-59	166	9	sectors	sector	NOUN
ijtc-59	166	10	is	be	AUX
ijtc-59	166	11	for	for	ADP
ijtc-59	166	12	the	the	DET
ijtc-59	166	13	benefit	benefit	NOUN
ijtc-59	166	14	of	of	ADP
ijtc-59	166	15	the	the	DET
ijtc-59	166	16	community	community	NOUN
ijtc-59	166	17	,	,	PUNCT
ijtc-59	166	18	these	these	DET
ijtc-59	166	19	entities	entity	NOUN
ijtc-59	166	20	can	can	AUX
ijtc-59	166	21	not	not	PART
ijtc-59	166	22	be	be	AUX
ijtc-59	166	23	separated	separate	VERB
ijtc-59	166	24	from	from	ADP
ijtc-59	166	25	the	the	DET
ijtc-59	166	26	potential	potential	NOUN
ijtc-59	166	27	for	for	ADP
ijtc-59	166	28	fraud	fraud	NOUN
ijtc-59	166	29	.	.	PUNCT
ijtc-59	167	1	in	in	ADP
ijtc-59	167	2	addition	addition	NOUN
ijtc-59	167	3	,	,	PUNCT
ijtc-59	167	4	the	the	DET
ijtc-59	167	5	researcher	researcher	NOUN
ijtc-59	167	6	also	also	ADV
ijtc-59	167	7	provides	provide	VERB
ijtc-59	167	8	suggestions	suggestion	NOUN
ijtc-59	167	9	to	to	PART
ijtc-59	167	10	explore	explore	VERB
ijtc-59	167	11	more	more	ADJ
ijtc-59	167	12	about	about	ADP
ijtc-59	167	13	the	the	DET
ijtc-59	167	14	possibility	possibility	NOUN
ijtc-59	167	15	of	of	ADP
ijtc-59	167	16	conducting	conduct	VERB
ijtc-59	167	17	research	research	NOUN
ijtc-59	167	18	related	relate	VERB
ijtc-59	167	19	to	to	ADP
ijtc-59	167	20	various	various	ADJ
ijtc-59	167	21	methods	method	NOUN
ijtc-59	167	22	of	of	ADP
ijtc-59	167	23	fraud	fraud	NOUN
ijtc-59	167	24	detection	detection	NOUN
ijtc-59	167	25	and	and	CCONJ
ijtc-59	167	26	the	the	DET
ijtc-59	167	27	level	level	NOUN
ijtc-59	167	28	of	of	ADP
ijtc-59	167	29	accuracy	accuracy	NOUN
ijtc-59	167	30	.	.	PUNCT
ijtc-59	168	1	the	the	DET
ijtc-59	168	2	fraud	fraud	NOUN
ijtc-59	168	3	detection	detection	NOUN
ijtc-59	168	4	model	model	NOUN
ijtc-59	168	5	that	that	PRON
ijtc-59	168	6	currently	currently	ADV
ijtc-59	168	7	has	have	VERB
ijtc-59	168	8	several	several	ADJ
ijtc-59	168	9	uses	use	NOUN
ijtc-59	168	10	technology	technology	NOUN
ijtc-59	168	11	in	in	ADP
ijtc-59	168	12	detecting	detect	VERB
ijtc-59	168	13	fraud	fraud	NOUN
ijtc-59	168	14	.	.	PUNCT
ijtc-59	169	1	and	and	CCONJ
ijtc-59	169	2	this	this	PRON
ijtc-59	169	3	can	can	AUX
ijtc-59	169	4	be	be	AUX
ijtc-59	169	5	further	far	ADV
ijtc-59	169	6	improved	improve	VERB
ijtc-59	169	7	,	,	PUNCT
ijtc-59	169	8	such	such	ADJ
ijtc-59	169	9	as	as	ADP
ijtc-59	169	10	the	the	DET
ijtc-59	169	11	use	use	NOUN
ijtc-59	169	12	of	of	ADP
ijtc-59	169	13	data	datum	NOUN
ijtc-59	169	14	mining	mining	NOUN
ijtc-59	169	15	in	in	ADP
ijtc-59	169	16	fraud	fraud	NOUN
ijtc-59	169	17	detection	detection	NOUN
ijtc-59	169	18	.	.	PUNCT
ijtc-59	170	1	this	this	PRON
ijtc-59	170	2	is	be	AUX
ijtc-59	170	3	important	important	ADJ
ijtc-59	170	4	because	because	SCONJ
ijtc-59	170	5	it	it	PRON
ijtc-59	170	6	will	will	AUX
ijtc-59	170	7	help	help	VERB
ijtc-59	170	8	companies	company	NOUN
ijtc-59	170	9	and	and	CCONJ
ijtc-59	170	10	public	public	ADJ
ijtc-59	170	11	entities	entity	NOUN
ijtc-59	170	12	in	in	ADP
ijtc-59	170	13	detecting	detect	VERB
ijtc-59	170	14	and	and	CCONJ
ijtc-59	170	15	early	early	ADJ
ijtc-59	170	16	detection	detection	NOUN
ijtc-59	170	17	of	of	ADP
ijtc-59	170	18	fraud	fraud	NOUN
ijtc-59	170	19	that	that	PRON
ijtc-59	170	20	occurs	occur	VERB
ijtc-59	170	21	in	in	ADP
ijtc-59	170	22	each	each	DET
ijtc-59	170	23	entity	entity	NOUN
ijtc-59	170	24	.	.	PUNCT
ijtc-59	171	1	beside	beside	ADP
ijtc-59	171	2	of	of	ADP
ijtc-59	171	3	the	the	DET
ijtc-59	171	4	deepening	deepening	NOUN
ijtc-59	171	5	of	of	ADP
ijtc-59	171	6	fraud	fraud	NOUN
ijtc-59	171	7	detection	detection	NOUN
ijtc-59	171	8	methods	method	NOUN
ijtc-59	171	9	,	,	PUNCT
ijtc-59	171	10	further	further	ADJ
ijtc-59	171	11	research	research	NOUN
ijtc-59	171	12	can	can	AUX
ijtc-59	171	13	also	also	ADV
ijtc-59	171	14	explore	explore	VERB
ijtc-59	171	15	the	the	DET
ijtc-59	171	16	follow	follow	NOUN
ijtc-59	171	17	-	-	PUNCT
ijtc-59	171	18	up	up	NOUN
ijtc-59	171	19	of	of	ADP
ijtc-59	171	20	fraud	fraud	NOUN
ijtc-59	171	21	.	.	PUNCT
ijtc-59	172	1	such	such	ADJ
ijtc-59	172	2	classification	classification	NOUN
ijtc-59	172	3	has	have	AUX
ijtc-59	172	4	been	be	AUX
ijtc-59	172	5	done	do	VERB
ijtc-59	172	6	by	by	ADP
ijtc-59	172	7	(	(	PUNCT
ijtc-59	172	8	dorminey	dorminey	X
ijtc-59	172	9	et	et	PROPN
ijtc-59	172	10	al	al	PROPN
ijtc-59	172	11	.	.	PROPN
ijtc-59	172	12	,	,	PUNCT
ijtc-59	172	13	2012	2012	NUM
ijtc-59	172	14	)	)	PUNCT
ijtc-59	172	15	in	in	ADP
ijtc-59	172	16	the	the	DET
ijtc-59	172	17	form	form	NOUN
ijtc-59	172	18	of	of	ADP
ijtc-59	172	19	fraud	fraud	NOUN
ijtc-59	172	20	prevention	prevention	NOUN
ijtc-59	172	21	,	,	PUNCT
ijtc-59	172	22	detection	detection	NOUN
ijtc-59	172	23	,	,	PUNCT
ijtc-59	172	24	investigation	investigation	NOUN
ijtc-59	172	25	and	and	CCONJ
ijtc-59	172	26	remediation	remediation	NOUN
ijtc-59	172	27	.	.	PUNCT
ijtc-59	173	1	research	research	NOUN
ijtc-59	173	2	related	relate	VERB
ijtc-59	173	3	to	to	PART
ijtc-59	173	4	fraud	fraud	VERB
ijtc-59	173	5	remediation	remediation	NOUN
ijtc-59	173	6	is	be	AUX
ijtc-59	173	7	still	still	ADV
ijtc-59	173	8	very	very	ADV
ijtc-59	173	9	limited	limited	ADJ
ijtc-59	173	10	.	.	PUNCT
ijtc-59	174	1	it	it	PRON
ijtc-59	174	2	is	be	AUX
ijtc-59	174	3	hoped	hope	VERB
ijtc-59	174	4	that	that	SCONJ
ijtc-59	174	5	the	the	DET
ijtc-59	174	6	existence	existence	NOUN
ijtc-59	174	7	of	of	ADP
ijtc-59	174	8	research	research	NOUN
ijtc-59	174	9	on	on	ADP
ijtc-59	174	10	cheating	cheat	VERB
ijtc-59	174	11	remediation	remediation	NOUN
ijtc-59	174	12	can	can	AUX
ijtc-59	174	13	enrich	enrich	VERB
ijtc-59	174	14	the	the	DET
ijtc-59	174	15	repertoire	repertoire	NOUN
ijtc-59	174	16	of	of	ADP
ijtc-59	174	17	literature	literature	NOUN
ijtc-59	174	18	study	study	NOUN
ijtc-59	174	19	research	research	NOUN
ijtc-59	174	20	on	on	ADP
ijtc-59	174	21	fraud	fraud	NOUN
ijtc-59	174	22	.	.	PUNCT
ijtc-59	175	1	this	this	DET
ijtc-59	175	2	study	study	NOUN
ijtc-59	175	3	has	have	VERB
ijtc-59	175	4	limitations	limitation	NOUN
ijtc-59	175	5	with	with	ADP
ijtc-59	175	6	a	a	DET
ijtc-59	175	7	short	short	ADJ
ijtc-59	175	8	research	research	NOUN
ijtc-59	175	9	time	time	NOUN
ijtc-59	175	10	,	,	PUNCT
ijtc-59	175	11	researchers	researcher	NOUN
ijtc-59	175	12	hope	hope	VERB
ijtc-59	175	13	if	if	SCONJ
ijtc-59	175	14	more	more	ADJ
ijtc-59	175	15	time	time	NOUN
ijtc-59	175	16	will	will	AUX
ijtc-59	175	17	be	be	AUX
ijtc-59	175	18	able	able	ADJ
ijtc-59	175	19	to	to	PART
ijtc-59	175	20	obtain	obtain	VERB
ijtc-59	175	21	more	more	ADJ
ijtc-59	175	22	paper	paper	NOUN
ijtc-59	175	23	to	to	PART
ijtc-59	175	24	study	study	VERB
ijtc-59	175	25	.	.	PUNCT
ijtc-59	176	1	in	in	ADP
ijtc-59	176	2	addition	addition	NOUN
ijtc-59	176	3	,	,	PUNCT
ijtc-59	176	4	the	the	DET
ijtc-59	176	5	classification	classification	NOUN
ijtc-59	176	6	of	of	ADP
ijtc-59	176	7	research	research	NOUN
ijtc-59	176	8	phases	phase	NOUN
ijtc-59	176	9	of	of	ADP
ijtc-59	176	10	fraud	fraud	NOUN
ijtc-59	176	11	only	only	ADV
ijtc-59	176	12	uses	use	VERB
ijtc-59	176	13	the	the	DET
ijtc-59	176	14	classification	classification	NOUN
ijtc-59	176	15	obtained	obtain	VERB
ijtc-59	176	16	from	from	ADP
ijtc-59	176	17	(	(	PUNCT
ijtc-59	176	18	dorminey	dorminey	X
ijtc-59	176	19	et	et	PROPN
ijtc-59	176	20	al	al	PROPN
ijtc-59	176	21	.	.	PROPN
ijtc-59	176	22	,	,	PUNCT
ijtc-59	176	23	2012	2012	NUM
ijtc-59	176	24	)	)	PUNCT
ijtc-59	176	25	,	,	PUNCT
ijtc-59	176	26	which	which	PRON
ijtc-59	176	27	is	be	AUX
ijtc-59	176	28	related	relate	VERB
ijtc-59	176	29	to	to	PART
ijtc-59	176	30	fraud	fraud	VERB
ijtc-59	176	31	prevention	prevention	NOUN
ijtc-59	176	32	,	,	PUNCT
ijtc-59	176	33	investigation	investigation	NOUN
ijtc-59	176	34	,	,	PUNCT
ijtc-59	176	35	and	and	CCONJ
ijtc-59	176	36	remediation	remediation	NOUN
ijtc-59	176	37	reference	reference	PROPN
ijtc-59	176	38	abbasi	abbasi	PROPN
ijtc-59	176	39	,	,	PUNCT
ijtc-59	176	40	a.	a.	PROPN
ijtc-59	176	41	,	,	PUNCT
ijtc-59	176	42	albrecht	albrecht	PROPN
ijtc-59	176	43	,	,	PUNCT
ijtc-59	176	44	c.	c.	PROPN
ijtc-59	176	45	,	,	PUNCT
ijtc-59	176	46	vance	vance	PROPN
ijtc-59	176	47	,	,	PUNCT
ijtc-59	176	48	a.	a.	PROPN
ijtc-59	176	49	,	,	PUNCT
ijtc-59	176	50	hansen	hansen	PROPN
ijtc-59	176	51	,	,	PUNCT
ijtc-59	176	52	j.	j.	PROPN
ijtc-59	176	53	,	,	PUNCT
ijtc-59	176	54	albrecht	albrecht	PROPN
ijtc-59	176	55	,	,	PUNCT
ijtc-59	176	56	c.	c.	PROPN
ijtc-59	176	57	,	,	PUNCT
ijtc-59	176	58	vance	vance	PROPN
ijtc-59	176	59	,	,	PUNCT
ijtc-59	176	60	a.	a.	PROPN
ijtc-59	176	61	,	,	PUNCT
ijtc-59	176	62	&	&	CCONJ
ijtc-59	176	63	hansen	hansen	PROPN
ijtc-59	176	64	,	,	PUNCT
ijtc-59	176	65	j.	j.	PROPN
ijtc-59	176	66	(	(	PUNCT
ijtc-59	176	67	2018	2018	NUM
ijtc-59	176	68	)	)	PUNCT
ijtc-59	176	69	.	.	PUNCT
ijtc-59	177	1	metafraud	metafraud	NOUN
ijtc-59	177	2	:	:	PUNCT
ijtc-59	177	3	a	a	DET
ijtc-59	177	4	meta	meta	ADJ
ijtc-59	177	5	-	-	PUNCT
ijtc-59	177	6	learning	learn	VERB
ijtc-59	177	7	framework	framework	NOUN
ijtc-59	177	8	for	for	ADP
ijtc-59	177	9	detecting	detect	VERB
ijtc-59	177	10	financial	financial	ADJ
ijtc-59	177	11	fraud	fraud	NOUN
ijtc-59	177	12	.	.	PUNCT
ijtc-59	178	1	management	management	NOUN
ijtc-59	178	2	information	information	NOUN
ijtc-59	178	3	systems	systems	PROPN
ijtc-59	178	4	research	research	NOUN
ijtc-59	178	5	center	center	NOUN
ijtc-59	178	6	,	,	PUNCT
ijtc-59	178	7	36(4	36(4	NUM
ijtc-59	178	8	)	)	PUNCT
ijtc-59	178	9	,	,	PUNCT
ijtc-59	178	10	1293–1327	1293–1327	NUM
ijtc-59	178	11	.	.	PUNCT
ijtc-59	179	1	abdallah	abdallah	PROPN
ijtc-59	179	2	,	,	PUNCT
ijtc-59	179	3	a.	a.	PROPN
ijtc-59	179	4	,	,	PUNCT
ijtc-59	179	5	maarof	maarof	NOUN
ijtc-59	179	6	,	,	PUNCT
ijtc-59	179	7	ma	ma	PROPN
ijtc-59	179	8	,	,	PUNCT
ijtc-59	179	9	&	&	CCONJ
ijtc-59	179	10	zainal	zainal	NOUN
ijtc-59	179	11	,	,	PUNCT
ijtc-59	179	12	a.	a.	NOUN
ijtc-59	179	13	(	(	PUNCT
ijtc-59	179	14	2016	2016	NUM
ijtc-59	179	15	)	)	PUNCT
ijtc-59	179	16	.	.	PUNCT
ijtc-59	180	1	fraud	fraud	NOUN
ijtc-59	180	2	detection	detection	NOUN
ijtc-59	180	3	system	system	NOUN
ijtc-59	180	4	:	:	PUNCT
ijtc-59	180	5	a	a	DET
ijtc-59	180	6	survey	survey	NOUN
ijtc-59	180	7	.	.	PUNCT
ijtc-59	181	1	journal	journal	PROPN
ijtc-59	181	2	of	of	ADP
ijtc-59	181	3	network	network	NOUN
ijtc-59	181	4	and	and	CCONJ
ijtc-59	181	5	computer	computer	NOUN
ijtc-59	181	6	applications	application	NOUN
ijtc-59	181	7	,	,	PUNCT
ijtc-59	181	8	68	68	NUM
ijtc-59	181	9	,	,	PUNCT
ijtc-59	181	10	90–113	90–113	PROPN
ijtc-59	181	11	.	.	PUNCT
ijtc-59	182	1	https://doi.org/10.1016/j.jnca.2016.04.007	https://doi.org/10.1016/j.jnca.2016.04.007	NOUN
ijtc-59	182	2	.	.	PUNCT
ijtc-59	183	1	https://doi.org/10.1016/j.jnca.2016.04.007	https://doi.org/10.1016/j.jnca.2016.04.007	VERB
ijtc-59	183	2	review	review	NOUN
ijtc-59	183	3	on	on	ADP
ijtc-59	183	4	fraud	fraud	NOUN
ijtc-59	183	5	research	research	NOUN
ijtc-59	183	6	:	:	PUNCT
ijtc-59	183	7	a	a	DET
ijtc-59	183	8	study	study	NOUN
ijtc-59	183	9	of	of	ADP
ijtc-59	183	10	vote	vote	NOUN
ijtc-59	183	11	counting	count	VERB
ijtc-59	183	12	sari	sari	NOUN
ijtc-59	183	13	,	,	PUNCT
ijtc-59	183	14	widagdo	widagdo	PROPN
ijtc-59	183	15	,	,	PUNCT
ijtc-59	183	16	gantyowati	gantyowati	NOUN
ijtc-59	183	17	86	86	NUM
ijtc-59	183	18	|	|	ADV
ijtc-59	183	19	ilomata	ilomata	PROPN
ijtc-59	183	20	international	international	ADJ
ijtc-59	183	21	journal	journal	NOUN
ijtc-59	183	22	of	of	ADP
ijtc-59	183	23	tax	tax	PROPN
ijtc-59	183	24	&	&	CCONJ
ijtc-59	183	25	accounting	accounting	PROPN
ijtc-59	183	26	vol	vol	NOUN
ijtc-59	183	27	.	.	PROPN
ijtc-59	184	1	1	1	NUM
ijtc-59	185	1	no	no	NOUN
ijtc-59	185	2	.	.	NOUN
ijtc-59	185	3	2	2	NUM
ijtc-59	185	4	march	march	PROPN
ijtc-59	185	5	2020	2020	NUM
ijtc-59	185	6	adrian	adrian	PROPN
ijtc-59	185	7	,	,	PUNCT
ijtc-59	185	8	b.	b.	PROPN
ijtc-59	185	9	(	(	PUNCT
ijtc-59	185	10	2015	2015	NUM
ijtc-59	185	11	)	)	PUNCT
ijtc-59	185	12	.	.	PUNCT
ijtc-59	186	1	detecting	detect	VERB
ijtc-59	186	2	and	and	CCONJ
ijtc-59	186	3	preventing	prevent	VERB
ijtc-59	186	4	fraud	fraud	NOUN
ijtc-59	186	5	with	with	ADP
ijtc-59	186	6	data	datum	NOUN
ijtc-59	186	7	analytics.procedia	analytics.procedia	PROPN
ijtc-59	186	8	economics	economic	NOUN
ijtc-59	186	9	and	and	CCONJ
ijtc-59	186	10	finance	finance	NOUN
ijtc-59	186	11	,	,	PUNCT
ijtc-59	186	12	32(15	32(15	NUM
ijtc-59	186	13	)	)	PUNCT
ijtc-59	186	14	,	,	PUNCT
ijtc-59	186	15	1827–1836	1827–1836	NUM
ijtc-59	186	16	.	.	PUNCT
ijtc-59	187	1	https://doi.org/10.1016/s2212-5671(15)01485-9	https://doi.org/10.1016/s2212-5671(15)01485-9	PROPN
ijtc-59	187	2	.	.	PUNCT
ijtc-59	187	3	alamsyah	alamsyah	PROPN
ijtc-59	187	4	,	,	PUNCT
ijtc-59	187	5	a.	a.	PROPN
ijtc-59	187	6	,	,	PUNCT
ijtc-59	187	7	&	&	CCONJ
ijtc-59	187	8	rahardjo	rahardjo	PROPN
ijtc-59	187	9	,	,	PUNCT
ijtc-59	187	10	b.	b.	PROPN
ijtc-59	187	11	(	(	PUNCT
ijtc-59	187	12	2013	2013	NUM
ijtc-59	187	13	)	)	PUNCT
ijtc-59	187	14	.	.	PUNCT
ijtc-59	188	1	financial	financial	ADJ
ijtc-59	188	2	fraud	fraud	NOUN
ijtc-59	188	3	detection	detection	NOUN
ijtc-59	188	4	using	use	VERB
ijtc-59	188	5	social	social	ADJ
ijtc-59	188	6	network	network	NOUN
ijtc-59	188	7	analysis	analysis	NOUN
ijtc-59	188	8	.	.	PUNCT
ijtc-59	189	1	in	in	ADP
ijtc-59	189	2	e	e	PROPN
ijtc-59	189	3	-	-	PROPN
ijtc-59	189	4	indonesia	indonesia	ADJ
ijtc-59	189	5	initiatives	initiative	NOUN
ijtc-59	189	6	(	(	PUNCT
ijtc-59	189	7	eii	eii	PROPN
ijtc-59	189	8	forum).institutteknologi	forum).institutteknologi	PROPN
ijtc-59	189	9	bandung	bandung	PROPN
ijtc-59	189	10	.	.	PUNCT
ijtc-59	189	11	anuar	anuar	PROPN
ijtc-59	189	12	,	,	PUNCT
ijtc-59	189	13	k.	k.	PROPN
ijtc-59	189	14	,	,	PUNCT
ijtc-59	189	15	universiti	universiti	PROPN
ijtc-59	189	16	,	,	PUNCT
ijtc-59	189	17	k.	k.	PROPN
ijtc-59	189	18	,	,	PUNCT
ijtc-59	189	19	mara	mara	PROPN
ijtc-59	189	20	,	,	PUNCT
ijtc-59	189	21	t.	t.	PROPN
ijtc-59	189	22	,	,	PUNCT
ijtc-59	189	23	adibah	adibah	PROPN
ijtc-59	189	24	,	,	PUNCT
ijtc-59	189	25	w.	w.	PROPN
ijtc-59	189	26	,	,	PUNCT
ijtc-59	189	27	ismail	ismail	PROPN
ijtc-59	189	28	,	,	PUNCT
ijtc-59	189	29	w.	w.	PROPN
ijtc-59	189	30	,	,	PUNCT
ijtc-59	189	31	teknologi	teknologi	PROPN
ijtc-59	189	32	,	,	PUNCT
ijtc-59	189	33	u.	u.	PROPN
ijtc-59	189	34	,	,	PUNCT
ijtc-59	189	35	…	…	PUNCT
ijtc-59	189	36	ismail	ismail	NOUN
ijtc-59	189	37	,	,	PUNCT
ijtc-59	189	38	w.	w.	NOUN
ijtc-59	189	39	(	(	PUNCT
ijtc-59	189	40	2014	2014	NUM
ijtc-59	189	41	)	)	PUNCT
ijtc-59	189	42	.	.	PUNCT
ijtc-59	190	1	the	the	DET
ijtc-59	190	2	effects	effect	NOUN
ijtc-59	190	3	of	of	ADP
ijtc-59	190	4	audit	audit	NOUN
ijtc-59	190	5	committee	committee	NOUN
ijtc-59	190	6	attributes	attribute	VERB
ijtc-59	190	7	on	on	ADP
ijtc-59	190	8	fraudulent	fraudulent	ADJ
ijtc-59	190	9	financial	financial	ADJ
ijtc-59	190	10	reporting	reporting	NOUN
ijtc-59	190	11	,	,	PUNCT
ijtc-59	190	12	(	(	PUNCT
ijtc-59	190	13	may	may	AUX
ijtc-59	190	14	)	)	PUNCT
ijtc-59	190	15	.	.	PUNCT
ijtc-59	191	1	arens	arens	PROPN
ijtc-59	191	2	,	,	PUNCT
ijtc-59	191	3	a	a	PRON
ijtc-59	191	4	,	,	PUNCT
ijtc-59	191	5	a.	a.	NOUN
ijtc-59	191	6	,	,	PUNCT
ijtc-59	191	7	elder	elder	NOUN
ijtc-59	191	8	,	,	PUNCT
ijtc-59	191	9	r.	r.	PROPN
ijtc-59	191	10	j	j	PROPN
ijtc-59	191	11	,	,	PUNCT
ijtc-59	191	12	&	&	CCONJ
ijtc-59	191	13	beasley	beasley	PROPN
ijtc-59	191	14	,	,	PUNCT
ijtc-59	191	15	ms	ms	PROPN
ijtc-59	191	16	(	(	PUNCT
ijtc-59	191	17	2008).auditing	2008).auditing	NOUN
ijtc-59	191	18	and	and	CCONJ
ijtc-59	191	19	assurance	assurance	NOUN
ijtc-59	191	20	services	service	NOUN
ijtc-59	191	21	.	.	PUNCT
ijtc-59	192	1	penerbit	penerbit	PROPN
ijtc-59	192	2	erlangga	erlangga	PROPN
ijtc-59	192	3	.	.	PUNCT
ijtc-59	193	1	association	association	NOUN
ijtc-59	193	2	of	of	ADP
ijtc-59	193	3	fraud	fraud	NOUN
ijtc-59	193	4	examiners	examiner	NOUN
ijtc-59	193	5	,	,	PUNCT
ijtc-59	193	6	a.	a.	NOUN
ijtc-59	193	7	(	(	PUNCT
ijtc-59	193	8	2014).fraud	2014).fraud	NUM
ijtc-59	193	9	examiners	examiner	NOUN
ijtc-59	193	10	manual	manual	NOUN
ijtc-59	193	11	.	.	PUNCT
ijtc-59	194	1	new	new	PROPN
ijtc-59	194	2	york	york	PROPN
ijtc-59	194	3	.	.	PUNCT
ijtc-59	195	1	beneish	beneish	PROPN
ijtc-59	195	2	,	,	PUNCT
ijtc-59	195	3	m.	m.	NOUN
ijtc-59	195	4	(	(	PUNCT
ijtc-59	195	5	2015	2015	NUM
ijtc-59	195	6	)	)	PUNCT
ijtc-59	195	7	.	.	PUNCT
ijtc-59	196	1	fraudulent	fraudulent	ADJ
ijtc-59	196	2	financial	financial	ADJ
ijtc-59	196	3	statement	statement	NOUN
ijtc-59	196	4	:	:	PUNCT
ijtc-59	196	5	using	use	VERB
ijtc-59	196	6	beneish	beneish	ADJ
ijtc-59	196	7	model	model	NOUN
ijtc-59	196	8	and	and	CCONJ
ijtc-59	196	9	,	,	PUNCT
ijtc-59	196	10	3(3	3(3	NUM
ijtc-59	196	11	)	)	PUNCT
ijtc-59	196	12	,	,	PUNCT
ijtc-59	196	13	786–800	786–800	NUM
ijtc-59	196	14	.	.	PUNCT
ijtc-59	197	1	bonner	bonner	PROPN
ijtc-59	197	2	,	,	PUNCT
ijtc-59	197	3	se	se	ADV
ijtc-59	197	4	,	,	PUNCT
ijtc-59	197	5	palmrose	palmrose	ADJ
ijtc-59	197	6	,	,	PUNCT
ijtc-59	197	7	z.	z.	PROPN
ijtc-59	197	8	,	,	PUNCT
ijtc-59	197	9	&	&	CCONJ
ijtc-59	197	10	young	young	ADJ
ijtc-59	197	11	,	,	PUNCT
ijtc-59	197	12	sm	sm	PROPN
ijtc-59	197	13	(	(	PUNCT
ijtc-59	197	14	1998	1998	NUM
ijtc-59	197	15	)	)	PUNCT
ijtc-59	197	16	.	.	PUNCT
ijtc-59	198	1	fraud	fraud	NOUN
ijtc-59	198	2	type	type	NOUN
ijtc-59	198	3	and	and	CCONJ
ijtc-59	198	4	auditor	auditor	NOUN
ijtc-59	198	5	litigation	litigation	NOUN
ijtc-59	198	6	:	:	PUNCT
ijtc-59	198	7	an	an	DET
ijtc-59	198	8	analysis	analysis	NOUN
ijtc-59	198	9	of	of	ADP
ijtc-59	198	10	sec	sec	PROPN
ijtc-59	198	11	accounting	accounting	NOUN
ijtc-59	198	12	and	and	CCONJ
ijtc-59	198	13	auditin	auditin	PROPN
ijtc-59	198	14	.	.	PUNCT
ijtc-59	199	1	brazel	brazel	PROPN
ijtc-59	199	2	,	,	PUNCT
ijtc-59	199	3	jf	jf	PROPN
ijtc-59	199	4	,	,	PUNCT
ijtc-59	199	5	jones	jones	PROPN
ijtc-59	199	6	,	,	PUNCT
ijtc-59	199	7	kl	kl	PROPN
ijtc-59	199	8	,	,	PUNCT
ijtc-59	199	9	&	&	CCONJ
ijtc-59	199	10	zimbelman	zimbelman	PROPN
ijtc-59	199	11	,	,	PUNCT
ijtc-59	199	12	mf	mf	X
ijtc-59	199	13	(	(	PUNCT
ijtc-59	199	14	2009).using	2009).use	VERB
ijtc-59	199	15	nonfinancial	nonfinancial	ADJ
ijtc-59	199	16	measures	measure	NOUN
ijtc-59	199	17	to	to	PART
ijtc-59	199	18	assess	assess	VERB
ijtc-59	199	19	fraud	fraud	NOUN
ijtc-59	199	20	risk.journal	risk.journal	PROPN
ijtc-59	199	21	of	of	ADP
ijtc-59	199	22	accounting	accounting	NOUN
ijtc-59	199	23	research	research	NOUN
ijtc-59	199	24	,	,	PUNCT
ijtc-59	199	25	47(5	47(5	NOUN
ijtc-59	199	26	)	)	PUNCT
ijtc-59	199	27	,	,	PUNCT
ijtc-59	199	28	1135–1166	1135–1166	NUM
ijtc-59	199	29	.	.	PUNCT
ijtc-59	200	1	https://doi.org/10.1111/j.1475679x.2009.00349.x	https://doi.org/10.1111/j.1475679x.2009.00349.x	X
ijtc-59	200	2	.	.	PUNCT
ijtc-59	201	1	choudrie	choudrie	PROPN
ijtc-59	201	2	,	,	PUNCT
ijtc-59	201	3	j.	j.	PROPN
ijtc-59	201	4	,	,	PUNCT
ijtc-59	201	5	&	&	CCONJ
ijtc-59	201	6	dwivedi	dwivedi	PROPN
ijtc-59	201	7	,	,	PUNCT
ijtc-59	201	8	yk	yk	PROPN
ijtc-59	201	9	(	(	PUNCT
ijtc-59	201	10	2005).investigating	2005).investigate	VERB
ijtc-59	201	11	the	the	DET
ijtc-59	201	12	research	research	NOUN
ijtc-59	201	13	approaches	approach	VERB
ijtc-59	201	14	for	for	ADP
ijtc-59	201	15	examining	examine	VERB
ijtc-59	201	16	technology	technology	NOUN
ijtc-59	201	17	adoption	adoption	NOUN
ijtc-59	201	18	issues.journal	issues.journal	ADJ
ijtc-59	201	19	of	of	ADP
ijtc-59	201	20	research	research	NOUN
ijtc-59	201	21	practice	practice	NOUN
ijtc-59	201	22	,	,	PUNCT
ijtc-59	201	23	1(1	1(1	NUM
ijtc-59	201	24	)	)	PUNCT
ijtc-59	201	25	.	.	PUNCT
ijtc-59	202	1	retrieved	retrieve	VERB
ijtc-59	202	2	from	from	ADP
ijtc-59	202	3	http://jrp.icaap.org/index.php/jrp/article/view/4/8	http://jrp.icaap.org/index.php/jrp/article/view/4/8	PROPN
ijtc-59	202	4	.	.	PUNCT
ijtc-59	203	1	cwikel	cwikel	PROPN
ijtc-59	203	2	,	,	PUNCT
ijtc-59	203	3	j.	j.	PROPN
ijtc-59	203	4	,	,	PUNCT
ijtc-59	203	5	&	&	CCONJ
ijtc-59	203	6	hare	hare	PROPN
ijtc-59	203	7	,	,	PUNCT
ijtc-59	203	8	jr	jr	PROPN
ijtc-59	203	9	(	(	PUNCT
ijtc-59	203	10	2000	2000	NUM
ijtc-59	203	11	)	)	PUNCT
ijtc-59	203	12	.	.	PUNCT
ijtc-59	204	1	a	a	DET
ijtc-59	204	2	comparison	comparison	NOUN
ijtc-59	204	3	of	of	ADP
ijtc-59	204	4	a	a	DET
ijtc-59	204	5	vote	vote	NOUN
ijtc-59	204	6	count	count	NOUN
ijtc-59	204	7	and	and	CCONJ
ijtc-59	204	8	a	a	DET
ijtc-59	204	9	meta	meta	ADJ
ijtc-59	204	10	-	-	PUNCT
ijtc-59	204	11	analysis	analysis	NOUN
ijtc-59	204	12	review	review	NOUN
ijtc-59	204	13	of	of	ADP
ijtc-59	204	14	intervention	intervention	NOUN
ijtc-59	204	15	research	research	NOUN
ijtc-59	204	16	with	with	ADP
ijtc-59	204	17	adult	adult	NOUN
ijtc-59	204	18	cancer	cancer	NOUN
ijtc-59	204	19	patients	patient	NOUN
ijtc-59	204	20	.	.	PUNCT
ijtc-59	205	1	research	research	NOUN
ijtc-59	205	2	on	on	ADP
ijtc-59	205	3	social	social	ADJ
ijtc-59	205	4	work	work	NOUN
ijtc-59	205	5	practicce	practicce	NOUN
ijtc-59	205	6	,	,	PUNCT
ijtc-59	205	7	(	(	PUNCT
ijtc-59	205	8	march	march	PROPN
ijtc-59	205	9	2015	2015	NUM
ijtc-59	205	10	)	)	PUNCT
ijtc-59	205	11	.	.	PUNCT
ijtc-59	206	1	https://doi.org/10.1177/15527581-00010001-02	https://doi.org/10.1177/15527581-00010001-02	PROPN
ijtc-59	206	2	.	.	PUNCT
ijtc-59	207	1	dalnial	dalnial	ADJ
ijtc-59	207	2	,	,	PUNCT
ijtc-59	207	3	h.	h.	PROPN
ijtc-59	207	4	,	,	PUNCT
ijtc-59	207	5	kamaluddin	kamaluddin	PROPN
ijtc-59	207	6	,	,	PUNCT
ijtc-59	207	7	a.	a.	PROPN
ijtc-59	207	8	,	,	PUNCT
ijtc-59	207	9	sanusi	sanusi	PROPN
ijtc-59	207	10	,	,	PUNCT
ijtc-59	207	11	zm	zm	PROPN
ijtc-59	207	12	,	,	PUNCT
ijtc-59	207	13	&	&	CCONJ
ijtc-59	207	14	khairuddin	khairuddin	PROPN
ijtc-59	207	15	,	,	PUNCT
ijtc-59	207	16	ks	ks	PROPN
ijtc-59	207	17	(	(	PUNCT
ijtc-59	207	18	2014).detecting	2014).detecting	NUM
ijtc-59	207	19	fraudulent	fraudulent	ADJ
ijtc-59	207	20	financial	financial	ADJ
ijtc-59	207	21	reporting	reporting	NOUN
ijtc-59	207	22	through	through	ADP
ijtc-59	207	23	financial	financial	ADJ
ijtc-59	207	24	statement	statement	NOUN
ijtc-59	207	25	analysis.journal	analysis.journal	ADJ
ijtc-59	207	26	of	of	ADP
ijtc-59	207	27	advanced	advanced	ADJ
ijtc-59	207	28	management	management	NOUN
ijtc-59	207	29	science	science	NOUN
ijtc-59	207	30	,	,	PUNCT
ijtc-59	207	31	2(1	2(1	NUM
ijtc-59	207	32	)	)	PUNCT
ijtc-59	207	33	,	,	PUNCT
ijtc-59	207	34	17–22	17–22	NUM
ijtc-59	207	35	.	.	PUNCT
ijtc-59	208	1	https://doi.org/10.12720/joams.2.1.17-22	https://doi.org/10.12720/joams.2.1.17-22	PROPN
ijtc-59	208	2	.	.	PROPN
ijtc-59	208	3	dorminey	dorminey	PROPN
ijtc-59	208	4	,	,	PUNCT
ijtc-59	208	5	j.	j.	PROPN
ijtc-59	208	6	,	,	PUNCT
ijtc-59	208	7	fleming	fleming	PROPN
ijtc-59	208	8	,	,	PUNCT
ijtc-59	208	9	as	as	ADP
ijtc-59	208	10	,	,	PUNCT
ijtc-59	208	11	kranacher	kranacher	NOUN
ijtc-59	208	12	,	,	PUNCT
ijtc-59	208	13	m.	m.	NOUN
ijtc-59	208	14	,	,	PUNCT
ijtc-59	208	15	&	&	CCONJ
ijtc-59	208	16	riley	riley	PROPN
ijtc-59	208	17	,	,	PUNCT
ijtc-59	208	18	ra	ra	PROPN
ijtc-59	208	19	(	(	PUNCT
ijtc-59	208	20	2012	2012	NUM
ijtc-59	208	21	)	)	PUNCT
ijtc-59	208	22	.	.	PUNCT
ijtc-59	209	1	the	the	DET
ijtc-59	209	2	evolution	evolution	NOUN
ijtc-59	209	3	of	of	ADP
ijtc-59	209	4	fraud	fraud	NOUN
ijtc-59	209	5	theory	theory	NOUN
ijtc-59	209	6	,	,	PUNCT
ijtc-59	209	7	27(2	27(2	PRON
ijtc-59	209	8	)	)	PUNCT
ijtc-59	209	9	,	,	PUNCT
ijtc-59	209	10	555–579	555–579	NUM
ijtc-59	209	11	.	.	PUNCT
ijtc-59	210	1	https://doi.org/10.2308/iace-50131	https://doi.org/10.2308/iace-50131	PROPN
ijtc-59	210	2	.	.	PUNCT
ijtc-59	211	1	dorris	dorris	PROPN
ijtc-59	211	2	,	,	PUNCT
ijtc-59	211	3	b.	b.	PROPN
ijtc-59	211	4	(	(	PUNCT
ijtc-59	211	5	2018	2018	NUM
ijtc-59	211	6	)	)	PUNCT
ijtc-59	211	7	.	.	PUNCT
ijtc-59	212	1	report	report	NOUN
ijtc-59	212	2	to	to	ADP
ijtc-59	212	3	the	the	DET
ijtc-59	212	4	nations	nation	NOUN
ijtc-59	212	5	2018	2018	NUM
ijtc-59	212	6	global	global	ADJ
ijtc-59	212	7	study	study	NOUN
ijtc-59	212	8	on	on	ADP
ijtc-59	212	9	occupational	occupational	ADJ
ijtc-59	212	10	fraud	fraud	NOUN
ijtc-59	212	11	and	and	CCONJ
ijtc-59	212	12	abuse	abuse	NOUN
ijtc-59	212	13	association	association	NOUN
ijtc-59	212	14	of	of	ADP
ijtc-59	212	15	certified	certify	VERB
ijtc-59	212	16	fraud	fraud	NOUN
ijtc-59	212	17	examiners	examiner	NOUN
ijtc-59	212	18	foreword	foreword	PROPN
ijtc-59	212	19	president	president	NOUN
ijtc-59	212	20	and	and	CCONJ
ijtc-59	212	21	ceo	ceo	PROPN
ijtc-59	212	22	,	,	PUNCT
ijtc-59	212	23	association	association	NOUN
ijtc-59	212	24	of	of	ADP
ijtc-59	212	25	certified	certify	VERB
ijtc-59	212	26	fraud	fraud	NOUN
ijtc-59	212	27	examiners	examiner	NOUN
ijtc-59	212	28	.	.	PUNCT
ijtc-59	213	1	https://doi.org/http://dx.doi.org/10.2139/ssrn.2222608	https://doi.org/http://dx.doi.org/10.2139/ssrn.2222608	NOUN
ijtc-59	213	2	.	.	PUNCT
ijtc-59	214	1	efitasari	efitasari	PROPN
ijtc-59	214	2	,	,	PUNCT
ijtc-59	214	3	hc	hc	PROPN
ijtc-59	214	4	(	(	PUNCT
ijtc-59	214	5	2013	2013	NUM
ijtc-59	214	6	)	)	PUNCT
ijtc-59	214	7	.	.	PUNCT
ijtc-59	215	1	pendeteksiankecuranganlaporankeuanganmenggunakanbeneish	pendeteksiankecuranganlaporankeuanganmenggunakanbeneish	PROPN
ijtc-59	215	2	ratio	ratio	PROPN
ijtc-59	215	3	index	index	PROPN
ijtc-59	215	4	pada	pada	PROPN
ijtc-59	215	5	perusahaan	perusahaan	PROPN
ijtc-59	215	6	manufaktur.fakultasekonomiuniversitasnegeri	manufaktur.fakultasekonomiuniversitasnegeri	PROPN
ijtc-59	215	7	yogyakarta	yogyakarta	PROPN
ijtc-59	215	8	.	.	PUNCT
ijtc-59	216	1	farber	farber	PROPN
ijtc-59	216	2	,	,	PUNCT
ijtc-59	216	3	db	db	PROPN
ijtc-59	216	4	(	(	PUNCT
ijtc-59	216	5	2004	2004	NUM
ijtc-59	216	6	)	)	PUNCT
ijtc-59	216	7	.	.	PUNCT
ijtc-59	217	1	restoring	restore	VERB
ijtc-59	217	2	trust	trust	NOUN
ijtc-59	217	3	after	after	ADP
ijtc-59	217	4	fraud	fraud	NOUN
ijtc-59	217	5	:	:	PUNCT
ijtc-59	217	6	does	do	VERB
ijtc-59	217	7	corporate	corporate	ADJ
ijtc-59	217	8	governance	governance	NOUN
ijtc-59	217	9	matter	matter	NOUN
ijtc-59	217	10	?	?	PUNCT
ijtc-59	218	1	restoring	restore	VERB
ijtc-59	218	2	trust	trust	NOUN
ijtc-59	218	3	after	after	ADP
ijtc-59	218	4	fraud	fraud	NOUN
ijtc-59	218	5	:	:	PUNCT
ijtc-59	218	6	does	do	VERB
ijtc-59	218	7	corporate	corporate	ADJ
ijtc-59	218	8	governance	governance	NOUN
ijtc-59	218	9	matter	matter	NOUN
ijtc-59	218	10	?	?	PUNCT
ijtc-59	218	11	,	,	PUNCT
ijtc-59	218	12	80(2	80(2	NUM
ijtc-59	218	13	)	)	PUNCT
ijtc-59	218	14	,	,	PUNCT
ijtc-59	218	15	539–561	539–561	NUM
ijtc-59	218	16	.	.	PUNCT
ijtc-59	219	1	gabrillin	gabrillin	PROPN
ijtc-59	219	2	,	,	PUNCT
ijtc-59	219	3	a.	a.	NOUN
ijtc-59	219	4	(	(	PUNCT
ijtc-59	219	5	2018	2018	NUM
ijtc-59	219	6	,	,	PUNCT
ijtc-59	219	7	july	july	PROPN
ijtc-59	219	8	19	19	NUM
ijtc-59	219	9	)	)	PUNCT
ijtc-59	219	10	.	.	PUNCT
ijtc-59	220	1	19	19	NUM
ijtc-59	220	2	kepala	kepala	PROPN
ijtc-59	220	3	daerah	daerah	PROPN
ijtc-59	220	4	ditetapkantersangka	ditetapkantersangka	PROPN
ijtc-59	220	5	oleh	oleh	PROPN
ijtc-59	220	6	kpk.kompas.com	kpk.kompas.com	PROPN
ijtc-59	220	7	.	.	PUNCT
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ijtc-59	220	9	from	from	ADP
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ijtc-59	220	11	.	.	PUNCT
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ijtc-59	221	2	,	,	PUNCT
ijtc-59	221	3	h.	h.	NOUN
ijtc-59	221	4	,	,	PUNCT
ijtc-59	221	5	date	date	NOUN
ijtc-59	221	6	,	,	PUNCT
ijtc-59	221	7	h.	h.	PROPN
ijtc-59	221	8	,	,	PUNCT
ijtc-59	221	9	&	&	CCONJ
ijtc-59	221	10	raoot	raoot	NOUN
ijtc-59	221	11	,	,	PUNCT
ijtc-59	221	12	ad	ad	NOUN
ijtc-59	221	13	(	(	PUNCT
ijtc-59	221	14	2014	2014	NUM
ijtc-59	221	15	)	)	PUNCT
ijtc-59	221	16	.	.	PUNCT
ijtc-59	222	1	review	review	NOUN
ijtc-59	222	2	on	on	ADP
ijtc-59	222	3	it	it	PRON
ijtc-59	222	4	adoption	adoption	NOUN
ijtc-59	222	5	:	:	PUNCT
ijtc-59	222	6	insights	insight	NOUN
ijtc-59	222	7	from	from	ADP
ijtc-59	222	8	recent	recent	ADJ
ijtc-59	222	9	technologies	technology	NOUN
ijtc-59	222	10	.	.	PUNCT
ijtc-59	223	1	journal	journal	NOUN
ijtc-59	223	2	of	of	ADP
ijtc-59	223	3	enterprise	enterprise	NOUN
ijtc-59	223	4	information2	information2	NOUN
ijtc-59	223	5	,	,	PUNCT
ijtc-59	223	6	27(4	27(4	PROPN
ijtc-59	223	7	)	)	PUNCT
ijtc-59	223	8	,	,	PUNCT
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ijtc-59	223	10	.	.	PUNCT
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ijtc-59	224	2	.	.	PUNCT
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ijtc-59	225	2	,	,	PUNCT
ijtc-59	225	3	r.	r.	PROPN
ijtc-59	225	4	a	a	PROPN
ijtc-59	225	5	,	,	PUNCT
ijtc-59	225	6	jackson	jackson	PROPN
ijtc-59	225	7	,	,	PUNCT
ijtc-59	225	8	se	se	X
ijtc-59	225	9	,	,	PUNCT
ijtc-59	225	10	&	&	CCONJ
ijtc-59	225	11	katzell	katzell	PROPN
ijtc-59	225	12	,	,	PUNCT
ijtc-59	225	13	r.	r.	PROPN
ijtc-59	225	14	a.	a.	PROPN
ijtc-59	226	1	(	(	PUNCT
ijtc-59	226	2	1987).meta	1987).meta	NUM
ijtc-59	226	3	-	-	PUNCT
ijtc-59	226	4	analysis	analysis	NOUN
ijtc-59	226	5	analysis.research	analysis.research	PROPN
ijtc-59	226	6	in	in	ADP
ijtc-59	226	7	organizational	organizational	ADJ
ijtc-59	226	8	behavior	behavior	NOUN
ijtc-59	226	9	,	,	PUNCT
ijtc-59	226	10	9	9	NUM
ijtc-59	226	11	,	,	PUNCT
ijtc-59	226	12	407–442	407–442	NUM
ijtc-59	226	13	.	.	PUNCT
ijtc-59	227	1	https://doi.org/10.4135/9781412984980	https://doi.org/10.4135/9781412984980	X
ijtc-59	227	2	.	.	PUNCT
ijtc-59	227	3	hall	hall	PROPN
ijtc-59	227	4	,	,	PUNCT
ijtc-59	227	5	j.	j.	PROPN
ijtc-59	227	6	(	(	PUNCT
ijtc-59	227	7	2007	2007	NUM
ijtc-59	227	8	)	)	PUNCT
ijtc-59	227	9	.	.	PUNCT
ijtc-59	228	1	accountint	accountint	NOUN
ijtc-59	228	2	information	information	NOUN
ijtc-59	228	3	system	system	NOUN
ijtc-59	228	4	(	(	PUNCT
ijtc-59	228	5	fifth	fifth	ADJ
ijtc-59	228	6	edit	edit	NOUN
ijtc-59	228	7	)	)	PUNCT
ijtc-59	228	8	.	.	PUNCT
ijtc-59	229	1	cincinnati	cincinnati	PROPN
ijtc-59	229	2	:	:	PUNCT
ijtc-59	229	3	thomson	thomson	PROPN
ijtc-59	229	4	south	south	PROPN
ijtc-59	229	5	-	-	PUNCT
ijtc-59	229	6	western	western	ADJ
ijtc-59	229	7	college	college	NOUN
ijtc-59	229	8	publishing	publishing	NOUN
ijtc-59	229	9	.	.	PUNCT
ijtc-59	230	1	https://doi.org/10.1016/s2212-5671(15)01485-9	https://doi.org/10.1016/s2212-5671(15)01485-9	PROPN
ijtc-59	231	1	https://doi.org/10.1111/j.1475-679x.2009.00349.x	https://doi.org/10.1111/j.1475-679x.2009.00349.x	PROPN
ijtc-59	231	2	https://doi.org/10.1111/j.1475-679x.2009.00349.x	https://doi.org/10.1111/j.1475-679x.2009.00349.x	PROPN
ijtc-59	231	3	http://jrp.icaap.org/index.php/jrp/article/view/4/8	http://jrp.icaap.org/index.php/jrp/article/view/4/8	PROPN
ijtc-59	231	4	https://doi.org/10.1177/15527581-00010001-02	https://doi.org/10.1177/15527581-00010001-02	PROPN
ijtc-59	231	5	https://doi.org/10.12720/joams.2.1.17-22	https://doi.org/10.12720/joams.2.1.17-22	PROPN
ijtc-59	231	6	https://doi.org/10.2308/iace-50131	https://doi.org/10.2308/iace-50131	PROPN
ijtc-59	231	7	https://doi.org/http:/dx.doi.org/10.2139/ssrn.2222608	https://doi.org/http:/dx.doi.org/10.2139/ssrn.2222608	PROPN
ijtc-59	231	8	https://nasional.kompas.com/read/2018/07/19/07554661/januari-juli-2018-19-kepala-daerah-ditetapkan-tersangka-oleh-kpk	https://nasional.kompas.com/read/2018/07/19/07554661/januari-juli-2018-19-kepala-daerah-ditetapkan-tersangka-oleh-kpk	PROPN
ijtc-59	231	9	https://nasional.kompas.com/read/2018/07/19/07554661/januari-juli-2018-19-kepala-daerah-ditetapkan-tersangka-oleh-kpk	https://nasional.kompas.com/read/2018/07/19/07554661/januari-juli-2018-19-kepala-daerah-ditetapkan-tersangka-oleh-kpk	PUNCT
ijtc-59	231	10	https://doi.org/10.1108/jeim-08-2012-0047	https://doi.org/10.1108/jeim-08-2012-0047	PROPN
ijtc-59	231	11	https://doi.org/10.4135/9781412984980	https://doi.org/10.4135/9781412984980	PROPN
ijtc-59	231	12	review	review	NOUN
ijtc-59	231	13	on	on	ADP
ijtc-59	231	14	fraud	fraud	NOUN
ijtc-59	231	15	research	research	NOUN
ijtc-59	231	16	:	:	PUNCT
ijtc-59	231	17	a	a	DET
ijtc-59	231	18	study	study	NOUN
ijtc-59	231	19	of	of	ADP
ijtc-59	231	20	vote	vote	NOUN
ijtc-59	231	21	counting	count	VERB
ijtc-59	231	22	sari	sari	NOUN
ijtc-59	231	23	,	,	PUNCT
ijtc-59	231	24	widagdo	widagdo	PROPN
ijtc-59	231	25	,	,	PUNCT
ijtc-59	231	26	gantyowati	gantyowati	NOUN
ijtc-59	231	27	87	87	NUM
ijtc-59	231	28	|	|	ADV
ijtc-59	231	29	ilomata	ilomata	PROPN
ijtc-59	231	30	international	international	ADJ
ijtc-59	231	31	journal	journal	NOUN
ijtc-59	231	32	of	of	ADP
ijtc-59	231	33	tax	tax	PROPN
ijtc-59	231	34	&	&	CCONJ
ijtc-59	231	35	accounting	accounting	PROPN
ijtc-59	231	36	vol	vol	NOUN
ijtc-59	231	37	.	.	PROPN
ijtc-59	232	1	1	1	NUM
ijtc-59	232	2	no	no	NOUN
ijtc-59	232	3	.	.	NOUN
ijtc-59	232	4	2	2	NUM
ijtc-59	232	5	march	march	NOUN
ijtc-59	232	6	2020	2020	NUM
ijtc-59	232	7	hantono.(2018	hantono.(2018	NOUN
ijtc-59	232	8	)	)	PUNCT
ijtc-59	232	9	.	.	PUNCT
ijtc-59	233	1	analisis	analisis	ADJ
ijtc-59	233	2	pendeteksian	pendeteksian	ADJ
ijtc-59	233	3	financial	financial	ADJ
ijtc-59	233	4	statement	statement	NOUN
ijtc-59	233	5	fraud	fraud	PROPN
ijtc-59	233	6	dengan	dengan	PROPN
ijtc-59	233	7	pendekatan	pendekatan	PROPN
ijtc-59	233	8	model	model	PROPN
ijtc-59	233	9	beneish	beneish	PROPN
ijtc-59	233	10	pada	pada	PROPN
ijtc-59	233	11	perusahaan	perusahaan	PROPN
ijtc-59	233	12	bumn.jurnalrisetakuntansi	bumn.jurnalrisetakuntansi	PROPN
ijtc-59	233	13	going	go	VERB
ijtc-59	233	14	concern	concern	NOUN
ijtc-59	233	15	,	,	PUNCT
ijtc-59	233	16	13(3	13(3	NUM
ijtc-59	233	17	)	)	PUNCT
ijtc-59	233	18	,	,	PUNCT
ijtc-59	233	19	254–269	254–269	NUM
ijtc-59	233	20	.	.	PUNCT
ijtc-59	234	1	hastuti	hastuti	PROPN
ijtc-59	234	2	,	,	PUNCT
ijtc-59	234	3	td	td	NOUN
ijtc-59	234	4	,	,	PUNCT
ijtc-59	234	5	&	&	CCONJ
ijtc-59	234	6	gozali	gozali	PROPN
ijtc-59	234	7	,	,	PUNCT
ijtc-59	234	8	i.	i.	PROPN
ijtc-59	234	9	(	(	PUNCT
ijtc-59	234	10	2015).manipulation	2015).manipulation	NUM
ijtc-59	234	11	detection	detection	NOUN
ijtc-59	234	12	in	in	ADP
ijtc-59	234	13	financial	financial	ADJ
ijtc-59	234	14	statements.international	statements.international	PROPN
ijtc-59	234	15	journal	journal	NOUN
ijtc-59	234	16	of	of	ADP
ijtc-59	234	17	humanities	humanity	NOUN
ijtc-59	234	18	and	and	CCONJ
ijtc-59	234	19	management	management	NOUN
ijtc-59	234	20	sciences	science	NOUN
ijtc-59	234	21	,	,	PUNCT
ijtc-59	234	22	3(4	3(4	NUM
ijtc-59	234	23	)	)	PUNCT
ijtc-59	234	24	,	,	PUNCT
ijtc-59	234	25	222–229	222–229	NUM
ijtc-59	234	26	.	.	PUNCT
ijtc-59	235	1	heriningsih	heriningsih	PROPN
ijtc-59	235	2	,	,	PUNCT
ijtc-59	235	3	s.	s.	PROPN
ijtc-59	235	4	(	(	PUNCT
ijtc-59	235	5	2013	2013	NUM
ijtc-59	235	6	)	)	PUNCT
ijtc-59	235	7	.	.	PUNCT
ijtc-59	236	1	pengaruh	pengaruh	PROPN
ijtc-59	236	2	opini	opini	PROPN
ijtc-59	236	3	audit	audit	PROPN
ijtc-59	236	4	dan	dan	PROPN
ijtc-59	236	5	kinerja	kinerja	PROPN
ijtc-59	236	6	keuangan	keuangan	PROPN
ijtc-59	236	7	pemerintah	pemerintah	PROPN
ijtc-59	236	8	daerah	daerah	PROPN
ijtc-59	236	9	(	(	PUNCT
ijtc-59	236	10	studi	studi	PROPN
ijtc-59	236	11	empiris	empiris	PROPN
ijtc-59	236	12	pada	pada	PROPN
ijtc-59	236	13	pemerintah	pemerintah	PROPN
ijtc-59	236	14	kabupaten	kabupaten	PROPN
ijtc-59	236	15	dan	dan	PROPN
ijtc-59	236	16	kota	kota	PROPN
ijtc-59	236	17	di	di	PROPN
ijtc-59	236	18	pulau	pulau	PROPN
ijtc-59	236	19	jawa	jawa	PROPN
ijtc-59	236	20	)	)	PUNCT
ijtc-59	236	21	.	.	PUNCT
ijtc-59	237	1	buletinekonomi	buletinekonomi	PROPN
ijtc-59	237	2	,	,	PUNCT
ijtc-59	237	3	11(1	11(1	NUM
ijtc-59	237	4	)	)	PUNCT
ijtc-59	237	5	.	.	PUNCT
ijtc-59	238	1	johansson	johansson	PROPN
ijtc-59	238	2	,	,	PUNCT
ijtc-59	238	3	e.	e.	PROPN
ijtc-59	238	4	,	,	PUNCT
ijtc-59	238	5	&	&	CCONJ
ijtc-59	238	6	carey	carey	PROPN
ijtc-59	238	7	,	,	PUNCT
ijtc-59	238	8	p.	p.	NOUN
ijtc-59	238	9	(	(	PUNCT
ijtc-59	238	10	2016	2016	NUM
ijtc-59	238	11	)	)	PUNCT
ijtc-59	238	12	.	.	PUNCT
ijtc-59	239	1	detecting	detect	VERB
ijtc-59	239	2	fraud	fraud	NOUN
ijtc-59	239	3	:	:	PUNCT
ijtc-59	239	4	the	the	DET
ijtc-59	239	5	role	role	NOUN
ijtc-59	239	6	of	of	ADP
ijtc-59	239	7	the	the	DET
ijtc-59	239	8	anonymous	anonymous	ADJ
ijtc-59	239	9	reporting	reporting	NOUN
ijtc-59	239	10	channel	channel	PROPN
ijtc-59	239	11	.	.	PUNCT
ijtc-59	240	1	journal	journal	PROPN
ijtc-59	240	2	of	of	ADP
ijtc-59	240	3	business	business	NOUN
ijtc-59	240	4	ethics	ethic	NOUN
ijtc-59	240	5	,	,	PUNCT
ijtc-59	240	6	139(2	139(2	NUM
ijtc-59	240	7	)	)	PUNCT
ijtc-59	240	8	,	,	PUNCT
ijtc-59	240	9	391–409	391–409	NUM
ijtc-59	240	10	.	.	PUNCT
ijtc-59	241	1	https://doi.org/10.1007/s10551015-2673-6	https://doi.org/10.1007/s10551015-2673-6	PROPN
ijtc-59	241	2	.	.	PUNCT
ijtc-59	242	1	kaminski	kaminski	PROPN
ijtc-59	242	2	,	,	PUNCT
ijtc-59	242	3	ka	ka	PROPN
ijtc-59	242	4	,	,	PUNCT
ijtc-59	242	5	sterling	sterling	PROPN
ijtc-59	242	6	wetzel	wetzel	PROPN
ijtc-59	242	7	,	,	PUNCT
ijtc-59	242	8	t.	t.	PROPN
ijtc-59	242	9	,	,	PUNCT
ijtc-59	242	10	&	&	CCONJ
ijtc-59	242	11	guan	guan	PROPN
ijtc-59	242	12	,	,	PUNCT
ijtc-59	242	13	l.	l.	PROPN
ijtc-59	242	14	(	(	PUNCT
ijtc-59	242	15	2004	2004	NUM
ijtc-59	242	16	)	)	PUNCT
ijtc-59	242	17	.	.	PUNCT
ijtc-59	243	1	can	can	AUX
ijtc-59	243	2	financial	financial	ADJ
ijtc-59	243	3	ratios	ratio	NOUN
ijtc-59	243	4	detect	detect	VERB
ijtc-59	243	5	fraudulent	fraudulent	ADJ
ijtc-59	243	6	financial	financial	ADJ
ijtc-59	243	7	reporting	reporting	NOUN
ijtc-59	243	8	?	?	PUNCT
ijtc-59	244	1	managerial	managerial	ADJ
ijtc-59	244	2	auditing	auditing	NOUN
ijtc-59	244	3	journal	journal	NOUN
ijtc-59	244	4	,	,	PUNCT
ijtc-59	244	5	19(1	19(1	NUM
ijtc-59	244	6	)	)	PUNCT
ijtc-59	244	7	,	,	PUNCT
ijtc-59	244	8	15–28	15–28	PROPN
ijtc-59	244	9	.	.	PUNCT
ijtc-59	245	1	https://doi.org/10.1108/02686900410509802	https://doi.org/10.1108/02686900410509802	NOUN
ijtc-59	245	2	.	.	PUNCT
ijtc-59	245	3	kanapickiene	kanapickiene	PROPN
ijtc-59	245	4	,	,	PUNCT
ijtc-59	245	5	r.	r.	PROPN
ijtc-59	245	6	,	,	PUNCT
ijtc-59	245	7	&	&	CCONJ
ijtc-59	245	8	grundiene	grundiene	PROPN
ijtc-59	245	9	,	,	PUNCT
ijtc-59	245	10	z.	z.	PROPN
ijtc-59	245	11	(	(	PUNCT
ijtc-59	245	12	2015a	2015a	NUM
ijtc-59	245	13	)	)	PUNCT
ijtc-59	245	14	.	.	PUNCT
ijtc-59	246	1	the	the	DET
ijtc-59	246	2	model	model	NOUN
ijtc-59	246	3	of	of	ADP
ijtc-59	246	4	fraud	fraud	NOUN
ijtc-59	246	5	detection	detection	NOUN
ijtc-59	246	6	in	in	ADP
ijtc-59	246	7	financial	financial	ADJ
ijtc-59	246	8	statements	statement	NOUN
ijtc-59	246	9	by	by	ADP
ijtc-59	246	10	means	mean	NOUN
ijtc-59	246	11	of	of	ADP
ijtc-59	246	12	financial	financial	ADJ
ijtc-59	246	13	ratios.in	ratios.in	NUM
ijtc-59	246	14	international	international	ADJ
ijtc-59	246	15	scientific	scientific	ADJ
ijtc-59	246	16	conference	conference	NOUN
ijtc-59	246	17	economics	economic	NOUN
ijtc-59	246	18	and	and	CCONJ
ijtc-59	246	19	management	management	NOUN
ijtc-59	246	20	(	(	PUNCT
ijtc-59	246	21	vol	vol	NOUN
ijtc-59	246	22	.	.	NOUN
ijtc-59	246	23	213	213	NUM
ijtc-59	246	24	,	,	PUNCT
ijtc-59	246	25	pp	pp	ADJ
ijtc-59	246	26	.	.	PUNCT
ijtc-59	247	1	321–327	321–327	NUM
ijtc-59	247	2	)	)	PUNCT
ijtc-59	247	3	.	.	PUNCT
ijtc-59	248	1	https://doi.org/10.1016/j.sbspro.2015.11.545	https://doi.org/10.1016/j.sbspro.2015.11.545	NUM
ijtc-59	248	2	.	.	PUNCT
ijtc-59	249	1	kanapickiene	kanapickiene	PROPN
ijtc-59	249	2	,	,	PUNCT
ijtc-59	249	3	r.	r.	PROPN
ijtc-59	249	4	,	,	PUNCT
ijtc-59	249	5	&	&	CCONJ
ijtc-59	249	6	grundiene	grundiene	PROPN
ijtc-59	249	7	,	,	PUNCT
ijtc-59	249	8	z.	z.	PROPN
ijtc-59	249	9	(	(	PUNCT
ijtc-59	249	10	2015b	2015b	NUM
ijtc-59	249	11	)	)	PUNCT
ijtc-59	249	12	.	.	PUNCT
ijtc-59	250	1	the	the	DET
ijtc-59	250	2	model	model	NOUN
ijtc-59	250	3	of	of	ADP
ijtc-59	250	4	fraud	fraud	NOUN
ijtc-59	250	5	detection	detection	NOUN
ijtc-59	250	6	in	in	ADP
ijtc-59	250	7	financial	financial	ADJ
ijtc-59	250	8	statements	statement	NOUN
ijtc-59	250	9	by	by	ADP
ijtc-59	250	10	means	mean	NOUN
ijtc-59	250	11	of	of	ADP
ijtc-59	250	12	financial	financial	ADJ
ijtc-59	250	13	ratios.procedia	ratios.procedia	PROPN
ijtc-59	250	14	social	social	ADJ
ijtc-59	250	15	and	and	CCONJ
ijtc-59	250	16	behavioral	behavioral	ADJ
ijtc-59	250	17	sciences	science	NOUN
ijtc-59	250	18	,	,	PUNCT
ijtc-59	250	19	213	213	NUM
ijtc-59	250	20	,	,	PUNCT
ijtc-59	250	21	321–327	321–327	NUM
ijtc-59	250	22	.	.	PUNCT
ijtc-59	251	1	https://doi.org/10.1016/j.sbspro.2015.11.545	https://doi.org/10.1016/j.sbspro.2015.11.545	NOUN
ijtc-59	251	2	.	.	PUNCT
ijtc-59	252	1	kelvin	kelvin	PROPN
ijtc-59	252	2	,	,	PUNCT
ijtc-59	252	3	x.	x.	PROPN
ijtc-59	252	4	,	,	PUNCT
ijtc-59	252	5	&	&	CCONJ
ijtc-59	252	6	arnold	arnold	PROPN
ijtc-59	252	7	,	,	PUNCT
ijtc-59	252	8	l.	l.	PROPN
ijtc-59	252	9	(	(	PUNCT
ijtc-59	252	10	2015	2015	NUM
ijtc-59	252	11	)	)	PUNCT
ijtc-59	252	12	.	.	PUNCT
ijtc-59	253	1	managers	manager	NOUN
ijtc-59	253	2	'	'	PART
ijtc-59	253	3	unethical	unethical	ADJ
ijtc-59	253	4	fraudulent	fraudulent	ADJ
ijtc-59	253	5	financial	financial	ADJ
ijtc-59	253	6	reporting	reporting	NOUN
ijtc-59	253	7	:	:	PUNCT
ijtc-59	253	8	the	the	DET
ijtc-59	253	9	effect	effect	NOUN
ijtc-59	253	10	of	of	ADP
ijtc-59	253	11	control	control	NOUN
ijtc-59	253	12	strength	strength	NOUN
ijtc-59	253	13	and	and	CCONJ
ijtc-59	253	14	control	control	NOUN
ijtc-59	253	15	framing	framing	NOUN
ijtc-59	253	16	.	.	PUNCT
ijtc-59	254	1	journal	journal	NOUN
ijtc-59	254	2	of	of	ADP
ijtc-59	254	3	business	business	NOUN
ijtc-59	254	4	ethics	ethic	NOUN
ijtc-59	254	5	,	,	PUNCT
ijtc-59	254	6	295–310	295–310	NUM
ijtc-59	254	7	.	.	PUNCT
ijtc-59	254	8	https://doi.org/10.1007/s10551-014-2156-1	https://doi.org/10.1007/s10551-014-2156-1	NOUN
ijtc-59	254	9	.	.	PUNCT
ijtc-59	255	1	kuswandi	kuswandi	PROPN
ijtc-59	255	2	.	.	PUNCT
ijtc-59	256	1	(	(	PUNCT
ijtc-59	256	2	2017	2017	NUM
ijtc-59	256	3	,	,	PUNCT
ijtc-59	256	4	december	december	PROPN
ijtc-59	256	5	11	11	NUM
ijtc-59	256	6	)	)	PUNCT
ijtc-59	256	7	.	.	PUNCT
ijtc-59	257	1	mendagri	mendagri	NOUN
ijtc-59	257	2	:	:	PUNCT
ijtc-59	257	3	tahun	tahun	PROPN
ijtc-59	257	4	2004–2017	2004–2017	NUM
ijtc-59	257	5	,	,	PUNCT
ijtc-59	257	6	313	313	NUM
ijtc-59	257	7	kepala	kepala	PROPN
ijtc-59	257	8	daerah	daerah	PROPN
ijtc-59	257	9	tersangkutkasuskorupsi	tersangkutkasuskorupsi	PROPN
ijtc-59	257	10	.	.	PUNCT
ijtc-59	258	1	jawapos.com	jawapos.com	X
ijtc-59	258	2	.	.	PROPN
ijtc-59	258	3	liao	liao	PROPN
ijtc-59	258	4	,	,	PUNCT
ijtc-59	258	5	ss	ss	PROPN
ijtc-59	258	6	,	,	PUNCT
ijtc-59	258	7	&	&	CCONJ
ijtc-59	258	8	chen	chen	PROPN
ijtc-59	258	9	,	,	PUNCT
ijtc-59	258	10	z.	z.	PROPN
ijtc-59	258	11	(	(	PUNCT
ijtc-59	258	12	2014	2014	NUM
ijtc-59	258	13	)	)	PUNCT
ijtc-59	258	14	.	.	PUNCT
ijtc-59	259	1	the	the	DET
ijtc-59	259	2	detection	detection	NOUN
ijtc-59	259	3	of	of	ADP
ijtc-59	259	4	fraudulent	fraudulent	ADJ
ijtc-59	259	5	financial	financial	ADJ
ijtc-59	259	6	statements	statement	NOUN
ijtc-59	259	7	:	:	PUNCT
ijtc-59	259	8	an	an	DET
ijtc-59	259	9	integrated	integrate	VERB
ijtc-59	259	10	language	language	NOUN
ijtc-59	259	11	model	model	NOUN
ijtc-59	259	12	approach	approach	PROPN
ijtc-59	259	13	wei	wei	PROPN
ijtc-59	259	14	.	.	PUNCT
ijtc-59	260	1	in	in	ADP
ijtc-59	260	2	pacific	pacific	PROPN
ijtc-59	260	3	asia	asia	PROPN
ijtc-59	260	4	conference	conference	PROPN
ijtc-59	260	5	on	on	ADP
ijtc-59	260	6	information	information	NOUN
ijtc-59	260	7	system	system	NOUN
ijtc-59	260	8	(	(	PUNCT
ijtc-59	260	9	pacis	pacis	NOUN
ijtc-59	260	10	)	)	PUNCT
ijtc-59	260	11	(	(	PUNCT
ijtc-59	260	12	pp	pp	ADV
ijtc-59	260	13	.	.	PUNCT
ijtc-59	260	14	1–17	1–17	NUM
ijtc-59	260	15	)	)	PUNCT
ijtc-59	260	16	.	.	PUNCT
ijtc-59	261	1	meenatkshi	meenatkshi	PROPN
ijtc-59	261	2	,	,	PUNCT
ijtc-59	261	3	r.	r.	PROPN
ijtc-59	261	4	,	,	PUNCT
ijtc-59	261	5	&	&	CCONJ
ijtc-59	261	6	sivaranjani	sivaranjani	PROPN
ijtc-59	261	7	,	,	PUNCT
ijtc-59	261	8	k.	k.	PROPN
ijtc-59	261	9	(	(	PUNCT
ijtc-59	261	10	2016	2016	NUM
ijtc-59	261	11	)	)	PUNCT
ijtc-59	261	12	.	.	PUNCT
ijtc-59	262	1	a	a	DET
ijtc-59	262	2	comparative	comparative	ADJ
ijtc-59	262	3	study	study	NOUN
ijtc-59	262	4	on	on	ADP
ijtc-59	262	5	fraud	fraud	NOUN
ijtc-59	262	6	detection	detection	NOUN
ijtc-59	262	7	in	in	ADP
ijtc-59	262	8	financial	financial	ADJ
ijtc-59	262	9	statement	statement	NOUN
ijtc-59	262	10	using	use	VERB
ijtc-59	262	11	data	datum	NOUN
ijtc-59	262	12	mining	mining	NOUN
ijtc-59	262	13	technique	technique	NOUN
ijtc-59	262	14	,	,	PUNCT
ijtc-59	262	15	5(7	5(7	NUM
ijtc-59	262	16	)	)	PUNCT
ijtc-59	262	17	,	,	PUNCT
ijtc-59	262	18	382–386	382–386	NUM
ijtc-59	262	19	.	.	PUNCT
ijtc-59	263	1	modugu.(2012	modugu.(2012	NOUN
ijtc-59	263	2	)	)	PUNCT
ijtc-59	263	3	.	.	PUNCT
ijtc-59	264	1	challenges	challenge	NOUN
ijtc-59	264	2	of	of	ADP
ijtc-59	264	3	auditors	auditor	NOUN
ijtc-59	264	4	and	and	CCONJ
ijtc-59	264	5	audit	audit	NOUN
ijtc-59	264	6	reporting	report	VERB
ijtc-59	264	7	in	in	ADP
ijtc-59	264	8	a	a	DET
ijtc-59	264	9	corrupt	corrupt	ADJ
ijtc-59	264	10	environtment.journal	environtment.journal	ADJ
ijtc-59	264	11	of	of	ADP
ijtc-59	264	12	finance	finance	NOUN
ijtc-59	264	13	and	and	CCONJ
ijtc-59	264	14	accounting	accounting	NOUN
ijtc-59	264	15	,	,	PUNCT
ijtc-59	264	16	3(5	3(5	NUM
ijtc-59	264	17	)	)	PUNCT
ijtc-59	264	18	.	.	PUNCT
ijtc-59	265	1	ngai	ngai	PROPN
ijtc-59	265	2	,	,	PUNCT
ijtc-59	265	3	ewt	ewt	PROPN
ijtc-59	265	4	,	,	PUNCT
ijtc-59	265	5	hu	hu	PROPN
ijtc-59	265	6	,	,	PUNCT
ijtc-59	265	7	y.	y.	PROPN
ijtc-59	265	8	,	,	PUNCT
ijtc-59	265	9	wong	wong	PROPN
ijtc-59	265	10	,	,	PUNCT
ijtc-59	265	11	yh	yh	PROPN
ijtc-59	265	12	,	,	PUNCT
ijtc-59	265	13	chen	chen	PROPN
ijtc-59	265	14	,	,	PUNCT
ijtc-59	265	15	y.	y.	PROPN
ijtc-59	265	16	,	,	PUNCT
ijtc-59	265	17	&	&	CCONJ
ijtc-59	265	18	sun	sun	PROPN
ijtc-59	265	19	,	,	PUNCT
ijtc-59	265	20	x.	x.	NOUN
ijtc-59	265	21	(	(	PUNCT
ijtc-59	265	22	2011	2011	NUM
ijtc-59	265	23	)	)	PUNCT
ijtc-59	265	24	.	.	PUNCT
ijtc-59	266	1	the	the	DET
ijtc-59	266	2	application	application	NOUN
ijtc-59	266	3	of	of	ADP
ijtc-59	266	4	data	datum	NOUN
ijtc-59	266	5	mining	mining	NOUN
ijtc-59	266	6	techniques	technique	NOUN
ijtc-59	266	7	in	in	ADP
ijtc-59	266	8	financial	financial	ADJ
ijtc-59	266	9	fraud	fraud	NOUN
ijtc-59	266	10	detection	detection	NOUN
ijtc-59	266	11	:	:	PUNCT
ijtc-59	266	12	a	a	DET
ijtc-59	266	13	classification	classification	NOUN
ijtc-59	266	14	framework	framework	NOUN
ijtc-59	266	15	and	and	CCONJ
ijtc-59	266	16	an	an	DET
ijtc-59	266	17	academic	academic	ADJ
ijtc-59	266	18	review	review	NOUN
ijtc-59	266	19	of	of	ADP
ijtc-59	266	20	literature	literature	NOUN
ijtc-59	266	21	.	.	PUNCT
ijtc-59	267	1	decision	decision	NOUN
ijtc-59	267	2	support	support	NOUN
ijtc-59	267	3	systems	system	NOUN
ijtc-59	267	4	,	,	PUNCT
ijtc-59	267	5	50(3	50(3	NUM
ijtc-59	267	6	)	)	PUNCT
ijtc-59	267	7	,	,	PUNCT
ijtc-59	267	8	559–569	559–569	NUM
ijtc-59	267	9	.	.	PUNCT
ijtc-59	268	1	https://doi.org/10.1016/j.dss.2010.08.006	https://doi.org/10.1016/j.dss.2010.08.006	PROPN
ijtc-59	268	2	.	.	PUNCT
ijtc-59	268	3	perols	perols	PROPN
ijtc-59	268	4	,	,	PUNCT
ijtc-59	268	5	j.	j.	PROPN
ijtc-59	268	6	(	(	PUNCT
ijtc-59	268	7	2011	2011	NUM
ijtc-59	268	8	)	)	PUNCT
ijtc-59	268	9	.	.	PUNCT
ijtc-59	269	1	financial	financial	ADJ
ijtc-59	269	2	statement	statement	NOUN
ijtc-59	269	3	fraud	fraud	NOUN
ijtc-59	269	4	detection	detection	NOUN
ijtc-59	269	5	:	:	PUNCT
ijtc-59	269	6	an	an	DET
ijtc-59	269	7	analysis	analysis	NOUN
ijtc-59	269	8	of	of	ADP
ijtc-59	269	9	statistical	statistical	ADJ
ijtc-59	269	10	and	and	CCONJ
ijtc-59	269	11	machine	machine	NOUN
ijtc-59	269	12	learning	learn	VERB
ijtc-59	269	13	algorithms	algorithm	NOUN
ijtc-59	269	14	.	.	PUNCT
ijtc-59	270	1	auditing	auditing	NOUN
ijtc-59	270	2	,	,	PUNCT
ijtc-59	270	3	30(2	30(2	NUM
ijtc-59	270	4	)	)	PUNCT
ijtc-59	270	5	,	,	PUNCT
ijtc-59	270	6	19–50	19–50	NUM
ijtc-59	270	7	.	.	PUNCT
ijtc-59	270	8	https://doi.org/10.2308/ajpt-50009	https://doi.org/10.2308/ajpt-50009	PROPN
ijtc-59	270	9	.	.	PUNCT
ijtc-59	271	1	rivest	riv	ADJ
ijtc-59	271	2	,	,	PUNCT
ijtc-59	271	3	dp	dp	PROPN
ijtc-59	271	4	(	(	PUNCT
ijtc-59	271	5	2017	2017	NUM
ijtc-59	271	6	)	)	PUNCT
ijtc-59	271	7	.	.	PUNCT
ijtc-59	272	1	the	the	DET
ijtc-59	272	2	battle	battle	NOUN
ijtc-59	272	3	against	against	ADP
ijtc-59	272	4	fraud	fraud	NOUN
ijtc-59	272	5	:	:	PUNCT
ijtc-59	272	6	do	do	AUX
ijtc-59	272	7	reporting	reporting	NOUN
ijtc-59	272	8	mechanisms	mechanism	NOUN
ijtc-59	272	9	work	work	NOUN
ijtc-59	272	10	?	?	PUNCT
ijtc-59	273	1	journal	journal	NOUN
ijtc-59	273	2	of	of	ADP
ijtc-59	273	3	financial	financial	ADJ
ijtc-59	273	4	crime	crime	NOUN
ijtc-59	273	5	.	.	PUNCT
ijtc-59	274	1	sekaran	sekaran	NOUN
ijtc-59	274	2	,	,	PUNCT
ijtc-59	274	3	u.	u.	PROPN
ijtc-59	274	4	,	,	PUNCT
ijtc-59	274	5	&	&	CCONJ
ijtc-59	274	6	bougie	bougie	PROPN
ijtc-59	274	7	,	,	PUNCT
ijtc-59	274	8	r.	r.	PROPN
ijtc-59	274	9	(	(	PUNCT
ijtc-59	274	10	2016).research	2016).research	NUM
ijtc-59	274	11	methods	method	NOUN
ijtc-59	274	12	for	for	ADP
ijtc-59	274	13	business	business	NOUN
ijtc-59	274	14	(	(	PUNCT
ijtc-59	274	15	seventh	seventh	ADJ
ijtc-59	274	16	ed	ed	NOUN
ijtc-59	274	17	)	)	PUNCT
ijtc-59	274	18	.	.	PUNCT
ijtc-59	275	1	wiley	wiley	PROPN
ijtc-59	275	2	.	.	PUNCT
ijtc-59	276	1	sergius	sergius	PROPN
ijtc-59	276	2	,	,	PUNCT
ijtc-59	276	3	o.	o.	PROPN
ijtc-59	276	4	ciciliadan	ciciliadan	PROPN
ijtc-59	276	5	rp	rp	PROPN
ijtc-59	276	6	(	(	PUNCT
ijtc-59	276	7	2015	2015	NUM
ijtc-59	276	8	)	)	PUNCT
ijtc-59	276	9	.	.	PUNCT
ijtc-59	277	1	fraudulent	fraudulent	ADJ
ijtc-59	277	2	financial	financial	ADJ
ijtc-59	277	3	statement	statement	NOUN
ijtc-59	277	4	:	:	PUNCT
ijtc-59	277	5	using	use	VERB
ijtc-59	277	6	beneish	beneish	ADJ
ijtc-59	277	7	model	model	NOUN
ijtc-59	277	8	and	and	CCONJ
ijtc-59	277	9	the	the	DET
ijtc-59	277	10	case	case	NOUN
ijtc-59	277	11	of	of	ADP
ijtc-59	277	12	special	special	ADJ
ijtc-59	277	13	companies	company	NOUN
ijtc-59	277	14	.	.	PUNCT
ijtc-59	278	1	jurnalrisetakuntansi	jurnalrisetakuntansi	PROPN
ijtc-59	278	2	dan	dan	PROPN
ijtc-59	278	3	keuangan	keuangan	PROPN
ijtc-59	278	4	,	,	PUNCT
ijtc-59	278	5	3(3	3(3	NUM
ijtc-59	278	6	)	)	PUNCT
ijtc-59	278	7	,	,	PUNCT
ijtc-59	278	8	786–800	786–800	NUM
ijtc-59	278	9	.	.	PUNCT
ijtc-59	279	1	sinaga	sinaga	NOUN
ijtc-59	279	2	,	,	PUNCT
ijtc-59	279	3	j.	j.	PROPN
ijtc-59	279	4	,	,	PUNCT
ijtc-59	279	5	&	&	CCONJ
ijtc-59	279	6	sidik	sidik	PROPN
ijtc-59	279	7	,	,	PUNCT
ijtc-59	279	8	m.	m.	NOUN
ijtc-59	279	9	(	(	PUNCT
ijtc-59	279	10	2019	2019	NUM
ijtc-59	279	11	)	)	PUNCT
ijtc-59	279	12	.	.	PUNCT
ijtc-59	280	1	analysis	analysis	NOUN
ijtc-59	280	2	of	of	ADP
ijtc-59	280	3	increase	increase	NOUN
ijtc-59	280	4	in	in	ADP
ijtc-59	280	5	non	non	ADJ
ijtc-59	280	6	-	-	ADJ
ijtc-59	280	7	taxable	taxable	ADJ
ijtc-59	280	8	income	income	NOUN
ijtc-59	280	9	(	(	PUNCT
ijtc-59	280	10	nti	nti	NOUN
ijtc-59	280	11	)	)	PUNCT
ijtc-59	280	12	in	in	ADP
ijtc-59	280	13	relation	relation	NOUN
ijtc-59	280	14	with	with	ADP
ijtc-59	280	15	implementation	implementation	NOUN
ijtc-59	280	16	of	of	ADP
ijtc-59	280	17	equality	equality	NOUN
ijtc-59	280	18	principles	principle	NOUN
ijtc-59	280	19	and	and	CCONJ
ijtc-59	280	20	taxation	taxation	NOUN
ijtc-59	280	21	base	base	NOUN
ijtc-59	280	22	principles	principle	NOUN
ijtc-59	280	23	.	.	PUNCT
ijtc-59	281	1	ilomata	ilomata	PROPN
ijtc-59	281	2	international	international	ADJ
ijtc-59	281	3	journal	journal	NOUN
ijtc-59	281	4	of	of	ADP
ijtc-59	281	5	tax	tax	NOUN
ijtc-59	281	6	and	and	CCONJ
ijtc-59	281	7	accounting	accounting	NOUN
ijtc-59	281	8	,	,	PUNCT
ijtc-59	281	9	1(1	1(1	NUM
ijtc-59	281	10	)	)	PUNCT
ijtc-59	281	11	,	,	PUNCT
ijtc-59	281	12	12–17	12–17	NUM
ijtc-59	281	13	.	.	PUNCT
ijtc-59	282	1	https://doi.org/10.1007/s10551-015-2673-6	https://doi.org/10.1007/s10551-015-2673-6	X
ijtc-59	282	2	https://doi.org/10.1007/s10551-015-2673-6	https://doi.org/10.1007/s10551-015-2673-6	NUM
ijtc-59	283	1	https://doi.org/10.1108/02686900410509802	https://doi.org/10.1108/02686900410509802	NOUN
ijtc-59	283	2	https://doi.org/10.1016/j.sbspro.2015.11.545	https://doi.org/10.1016/j.sbspro.2015.11.545	PROPN
ijtc-59	283	3	https://doi.org/10.1016/j.sbspro.2015.11.545	https://doi.org/10.1016/j.sbspro.2015.11.545	NUM
ijtc-59	283	4	https://doi.org/10.1007/s10551-014-2156-1	https://doi.org/10.1007/s10551-014-2156-1	NUM
ijtc-59	283	5	https://doi.org/10.1016/j.dss.2010.08.006	https://doi.org/10.1016/j.dss.2010.08.006	ADJ
ijtc-59	283	6	https://doi.org/10.2308/ajpt-50009	https://doi.org/10.2308/ajpt-50009	PROPN
ijtc-59	283	7	review	review	NOUN
ijtc-59	283	8	on	on	ADP
ijtc-59	283	9	fraud	fraud	NOUN
ijtc-59	283	10	research	research	NOUN
ijtc-59	283	11	:	:	PUNCT
ijtc-59	283	12	a	a	DET
ijtc-59	283	13	study	study	NOUN
ijtc-59	283	14	of	of	ADP
ijtc-59	283	15	vote	vote	NOUN
ijtc-59	283	16	counting	count	VERB
ijtc-59	283	17	sari	sari	NOUN
ijtc-59	283	18	,	,	PUNCT
ijtc-59	283	19	widagdo	widagdo	PROPN
ijtc-59	283	20	,	,	PUNCT
ijtc-59	283	21	gantyowati	gantyowati	NOUN
ijtc-59	283	22	88	88	NUM
ijtc-59	283	23	|	|	ADV
ijtc-59	283	24	ilomata	ilomata	PROPN
ijtc-59	283	25	international	international	ADJ
ijtc-59	283	26	journal	journal	NOUN
ijtc-59	283	27	of	of	ADP
ijtc-59	283	28	tax	tax	PROPN
ijtc-59	283	29	&	&	CCONJ
ijtc-59	283	30	accounting	accounting	PROPN
ijtc-59	283	31	vol	vol	NOUN
ijtc-59	283	32	.	.	PROPN
ijtc-59	283	33	1	1	NUM
ijtc-59	283	34	no	no	NOUN
ijtc-59	283	35	.	.	NOUN
ijtc-59	283	36	2	2	NUM
ijtc-59	283	37	march	march	PROPN
ijtc-59	283	38	2020	2020	NUM
ijtc-59	283	39	sow	sow	PROPN
ijtc-59	283	40	,	,	PUNCT
ijtc-59	283	41	ang	ang	NOUN
ijtc-59	283	42	,	,	PUNCT
ijtc-59	283	43	basiruddin	basiruddin	PROPN
ijtc-59	283	44	,	,	PUNCT
ijtc-59	283	45	r.	r.	PROPN
ijtc-59	283	46	,	,	PUNCT
ijtc-59	283	47	mohammad	mohammad	PROPN
ijtc-59	283	48	,	,	PUNCT
ijtc-59	283	49	j.	j.	PROPN
ijtc-59	283	50	,	,	PUNCT
ijtc-59	283	51	zaleha	zaleha	PROPN
ijtc-59	283	52	,	,	PUNCT
ijtc-59	283	53	s.	s.	PROPN
ijtc-59	283	54	,	,	PUNCT
ijtc-59	283	55	&	&	CCONJ
ijtc-59	283	56	rasid	rasid	PROPN
ijtc-59	283	57	,	,	PUNCT
ijtc-59	283	58	a.	a.	NOUN
ijtc-59	283	59	(	(	PUNCT
ijtc-59	283	60	2017).fraud	2017).fraud	NUM
ijtc-59	283	61	prevention	prevention	NOUN
ijtc-59	283	62	in	in	ADP
ijtc-59	283	63	malaysian	malaysian	ADJ
ijtc-59	283	64	small	small	ADJ
ijtc-59	283	65	and	and	CCONJ
ijtc-59	283	66	medium	medium	ADJ
ijtc-59	283	67	enterprises	enterprise	NOUN
ijtc-59	283	68	(	(	PUNCT
ijtc-59	283	69	smes).journal	smes).journal	NOUN
ijtc-59	283	70	of	of	ADP
ijtc-59	283	71	financial	financial	ADJ
ijtc-59	283	72	crime	crime	NOUN
ijtc-59	283	73	.	.	PUNCT
ijtc-59	284	1	srivastava	srivastava	PROPN
ijtc-59	284	2	,	,	PUNCT
ijtc-59	284	3	rp	rp	NOUN
ijtc-59	284	4	,	,	PUNCT
ijtc-59	284	5	mock	mock	ADJ
ijtc-59	284	6	,	,	PUNCT
ijtc-59	284	7	tj	tj	NOUN
ijtc-59	284	8	,	,	PUNCT
ijtc-59	284	9	&	&	CCONJ
ijtc-59	284	10	turner	turner	PROPN
ijtc-59	284	11	,	,	PUNCT
ijtc-59	284	12	jl	jl	NOUN
ijtc-59	284	13	(	(	PUNCT
ijtc-59	284	14	2009).bayesian	2009).bayesian	ADJ
ijtc-59	284	15	fraud	fraud	NOUN
ijtc-59	284	16	risk	risk	NOUN
ijtc-59	284	17	formula	formula	NOUN
ijtc-59	284	18	for	for	ADP
ijtc-59	284	19	financial	financial	ADJ
ijtc-59	284	20	statement	statement	NOUN
ijtc-59	284	21	audits	audits	NOUN
ijtc-59	284	22	bayesian	bayesian	NOUN
ijtc-59	284	23	fraud	fraud	NOUN
ijtc-59	284	24	risk	risk	NOUN
ijtc-59	284	25	formula	formula	NOUN
ijtc-59	284	26	for	for	ADP
ijtc-59	284	27	financial	financial	ADJ
ijtc-59	284	28	statement	statement	NOUN
ijtc-59	284	29	audits.abacus	audits.abacus	PROPN
ijtc-59	284	30	,	,	PUNCT
ijtc-59	284	31	45(1	45(1	NOUN
ijtc-59	284	32	)	)	PUNCT
ijtc-59	284	33	,	,	PUNCT
ijtc-59	284	34	66–87	66–87	PROPN
ijtc-59	284	35	.	.	PUNCT
ijtc-59	285	1	west	west	PROPN
ijtc-59	285	2	,	,	PUNCT
ijtc-59	285	3	j.	j.	PROPN
ijtc-59	285	4	,	,	PUNCT
ijtc-59	285	5	&	&	CCONJ
ijtc-59	285	6	bhattacharya	bhattacharya	PROPN
ijtc-59	285	7	,	,	PUNCT
ijtc-59	285	8	m.	m.	NOUN
ijtc-59	285	9	(	(	PUNCT
ijtc-59	285	10	2015).intelligent	2015).intelligent	NUM
ijtc-59	285	11	financial	financial	ADJ
ijtc-59	285	12	fraud	fraud	NOUN
ijtc-59	285	13	detection	detection	NOUN
ijtc-59	285	14	:	:	PUNCT
ijtc-59	285	15	a	a	DET
ijtc-59	285	16	comprehensive	comprehensive	ADJ
ijtc-59	285	17	review	review	NOUN
ijtc-59	285	18	.	.	PUNCT
ijtc-59	286	1	computers	computer	NOUN
ijtc-59	286	2	&	&	CCONJ
ijtc-59	286	3	security.charles	security.charles	PROPN
ijtc-59	286	4	sturt	sturt	PROPN
ijtc-59	286	5	university	university	PROPN
ijtc-59	286	6	.	.	PUNCT
ijtc-59	287	1	https://doi.org/10.1016/j.cose.2015.09.005	https://doi.org/10.1016/j.cose.2015.09.005	PROPN
ijtc-59	287	2	.	.	PUNCT
ijtc-59	288	1	widaningsih	widaningsih	PROPN
ijtc-59	288	2	,	,	PUNCT
ijtc-59	288	3	m.	m.	NOUN
ijtc-59	288	4	(	(	PUNCT
ijtc-59	288	5	2015	2015	NUM
ijtc-59	288	6	)	)	PUNCT
ijtc-59	288	7	.	.	PUNCT
ijtc-59	289	1	pengaruh	pengaruh	PROPN
ijtc-59	289	2	profesionalisme	profesionalisme	PROPN
ijtc-59	289	3	auditor	auditor	PROPN
ijtc-59	289	4	internal	internal	PROPN
ijtc-59	289	5	terhadap	terhadap	PROPN
ijtc-59	289	6	pencegahan	pencegahan	PROPN
ijtc-59	289	7	dan	dan	PROPN
ijtc-59	289	8	pendeteksian	pendeteksian	PROPN
ijtc-59	289	9	kecurangan	kecurangan	PROPN
ijtc-59	289	10	(	(	PUNCT
ijtc-59	289	11	fraud	fraud	NOUN
ijtc-59	289	12	)	)	PUNCT
ijtc-59	289	13	.	.	PUNCT
ijtc-59	290	1	jurnal	jurnal	PROPN
ijtc-59	290	2	riset	riset	PROPN
ijtc-59	290	3	akuntansi	akuntansi	PROPN
ijtc-59	290	4	dan	dan	PROPN
ijtc-59	290	5	keuangan	keuangan	PROPN
ijtc-59	290	6	program	program	PROPN
ijtc-59	290	7	studi	studi	PROPN
ijtc-59	290	8	akuntansi	akuntansi	PROPN
ijtc-59	290	9	fakultas	fakulta	VERB
ijtc-59	290	10	pendidikan	pendidikan	PROPN
ijtc-59	290	11	ekonomi	ekonomi	PROPN
ijtc-59	290	12	dan	dan	PROPN
ijtc-59	290	13	bisnis	bisnis	PROPN
ijtc-59	290	14	universitas	universitas	PROPN
ijtc-59	290	15	pendidikan	pendidikan	PROPN
ijtc-59	290	16	indonesia	indonesia	PROPN
ijtc-59	290	17	,	,	PUNCT
ijtc-59	290	18	3(1	3(1	NUM
ijtc-59	290	19	)	)	PUNCT
ijtc-59	290	20	,	,	PUNCT
ijtc-59	290	21	586–602	586–602	NUM
ijtc-59	290	22	.	.	PUNCT
ijtc-59	291	1	https://doi.org/http://dx.doi.org/10.17509/jrak.v3i1.6606	https://doi.org/http://dx.doi.org/10.17509/jrak.v3i1.6606	PROPN
ijtc-59	291	2	wiralestari.(2017	wiralestari.(2017	PART
ijtc-59	291	3	)	)	PUNCT
ijtc-59	291	4	.	.	PUNCT
ijtc-59	292	1	akuntansiforensikdan	akuntansiforensikdan	PROPN
ijtc-59	292	2	audit	audit	PROPN
ijtc-59	292	3	investigatif.universitas	investigatif.universitas	NUM
ijtc-59	292	4	jambi	jambi	PROPN
ijtc-59	292	5	.	.	PUNCT
ijtc-59	293	1	wu	wu	PROPN
ijtc-59	293	2	,	,	PUNCT
ijtc-59	293	3	sx	sx	PROPN
ijtc-59	293	4	,	,	PUNCT
ijtc-59	293	5	john	john	PROPN
ijtc-59	293	6	,	,	PUNCT
ijtc-59	293	7	s.	s.	PROPN
ijtc-59	293	8	,	,	PUNCT
ijtc-59	293	9	&	&	CCONJ
ijtc-59	293	10	banzhaf	banzhaf	PROPN
ijtc-59	293	11	,	,	PUNCT
ijtc-59	293	12	w.	w.	PROPN
ijtc-59	293	13	(	(	PUNCT
ijtc-59	293	14	2008	2008	NUM
ijtc-59	293	15	)	)	PUNCT
ijtc-59	293	16	.	.	PUNCT
ijtc-59	294	1	combatting	combat	VERB
ijtc-59	294	2	financial	financial	ADJ
ijtc-59	294	3	fraud	fraud	NOUN
ijtc-59	294	4	:	:	PUNCT
ijtc-59	294	5	a	a	DET
ijtc-59	294	6	coevolutionary	coevolutionary	NOUN
ijtc-59	294	7	anomaly	anomaly	NOUN
ijtc-59	294	8	detection	detection	NOUN
ijtc-59	294	9	approach	approach	NOUN
ijtc-59	294	10	categories	category	NOUN
ijtc-59	294	11	and	and	CCONJ
ijtc-59	294	12	subject	subject	NOUN
ijtc-59	294	13	descriptors	descriptor	NOUN
ijtc-59	294	14	.	.	PUNCT
ijtc-59	295	1	gecco'08	gecco'08	NOUN
ijtc-59	295	2	,	,	PUNCT
ijtc-59	295	3	1673–1680	1673–1680	NUM
ijtc-59	295	4	.	.	PUNCT
ijtc-59	296	1	wulandari	wulandari	PROPN
ijtc-59	296	2	,	,	PUNCT
ijtc-59	296	3	r.	r.	PROPN
ijtc-59	296	4	(	(	PUNCT
ijtc-59	296	5	2015	2015	NUM
ijtc-59	296	6	)	)	PUNCT
ijtc-59	296	7	.	.	PUNCT
ijtc-59	297	1	pengaruh	pengaruh	NOUN
ijtc-59	297	2	akuntabilitas	akuntabilita	NOUN
ijtc-59	297	3	laporan	laporan	VERB
ijtc-59	297	4	keuangan	keuangan	ADV
ijtc-59	297	5	pemerintah	pemerintah	PROPN
ijtc-59	297	6	daerah	daerah	PROPN
ijtc-59	297	7	(	(	PUNCT
ijtc-59	297	8	lkpd	lkpd	ADJ
ijtc-59	297	9	)	)	PUNCT
ijtc-59	297	10	dan	dan	PROPN
ijtc-59	297	11	kinerja	kinerja	PROPN
ijtc-59	297	12	keuangan	keuangan	PROPN
ijtc-59	297	13	pemerintah	pemerintah	PROPN
ijtc-59	297	14	daerah	daerah	PROPN
ijtc-59	297	15	terhadap	terhadap	PROPN
ijtc-59	297	16	tingkat	tingkat	PROPN
ijtc-59	297	17	korupsi	korupsi	PROPN
ijtc-59	297	18	pemerintah	pemerintah	PROPN
ijtc-59	297	19	daerah	daerah	PROPN
ijtc-59	297	20	di	di	PROPN
ijtc-59	297	21	indonesia	indonesia	PROPN
ijtc-59	297	22	.	.	PUNCT
ijtc-59	298	1	universitas	universitas	PROPN
ijtc-59	298	2	islam	islam	PROPN
ijtc-59	298	3	negeri	negeri	PROPN
ijtc-59	298	4	syarif	syarif	PROPN
ijtc-59	298	5	hidayatullah	hidayatullah	PROPN
ijtc-59	298	6	.	.	PUNCT
ijtc-59	299	1	xu	xu	PROPN
ijtc-59	299	2	,	,	PUNCT
ijtc-59	299	3	y.	y.	PROPN
ijtc-59	299	4	,	,	PUNCT
ijtc-59	299	5	zhang	zhang	PROPN
ijtc-59	299	6	,	,	PUNCT
ijtc-59	299	7	l.	l.	PROPN
ijtc-59	299	8	,	,	PUNCT
ijtc-59	299	9	&	&	CCONJ
ijtc-59	299	10	chen	chen	PROPN
ijtc-59	299	11	,	,	PUNCT
ijtc-59	299	12	h.	h.	PROPN
ijtc-59	299	13	(	(	PUNCT
ijtc-59	299	14	2018	2018	NUM
ijtc-59	299	15	)	)	PUNCT
ijtc-59	299	16	.	.	PUNCT
ijtc-59	300	1	board	board	NOUN
ijtc-59	300	2	age	age	NOUN
ijtc-59	300	3	and	and	CCONJ
ijtc-59	300	4	corporate	corporate	ADJ
ijtc-59	300	5	financial	financial	ADJ
ijtc-59	300	6	fraud	fraud	NOUN
ijtc-59	300	7	:	:	PUNCT
ijtc-59	300	8	an	an	DET
ijtc-59	300	9	interactionist	interactionist	ADJ
ijtc-59	300	10	view	view	NOUN
ijtc-59	300	11	.	.	PUNCT
ijtc-59	301	1	long	long	ADJ
ijtc-59	301	2	range	range	NOUN
ijtc-59	301	3	planning	planning	NOUN
ijtc-59	301	4	,	,	PUNCT
ijtc-59	301	5	51(6	51(6	NOUN
ijtc-59	301	6	)	)	PUNCT
ijtc-59	301	7	,	,	PUNCT
ijtc-59	301	8	815–830	815–830	NUM
ijtc-59	301	9	.	.	PUNCT
ijtc-59	302	1	https://doi.org/10.1016/j.lrp.2017.08.001	https://doi.org/10.1016/j.lrp.2017.08.001	PROPN
ijtc-59	302	2	yang	yang	PROPN
ijtc-59	302	3	,	,	PUNCT
ijtc-59	302	4	d.	d.	PROPN
ijtc-59	302	5	,	,	PUNCT
ijtc-59	302	6	jiao	jiao	PROPN
ijtc-59	302	7	,	,	PUNCT
ijtc-59	302	8	h.	h.	PROPN
ijtc-59	302	9	,	,	PUNCT
ijtc-59	302	10	&	&	CCONJ
ijtc-59	302	11	buckland	buckland	PROPN
ijtc-59	302	12	,	,	PUNCT
ijtc-59	302	13	r.	r.	PROPN
ijtc-59	302	14	(	(	PUNCT
ijtc-59	302	15	2017	2017	NUM
ijtc-59	302	16	)	)	PUNCT
ijtc-59	302	17	.	.	PUNCT
ijtc-59	303	1	the	the	DET
ijtc-59	303	2	determinants	determinant	NOUN
ijtc-59	303	3	of	of	ADP
ijtc-59	303	4	financial	financial	ADJ
ijtc-59	303	5	fraud	fraud	NOUN
ijtc-59	303	6	in	in	ADP
ijtc-59	303	7	chinese	chinese	ADJ
ijtc-59	303	8	firms	firm	NOUN
ijtc-59	303	9	:	:	PUNCT
ijtc-59	303	10	does	do	VERB
ijtc-59	303	11	corporate	corporate	ADJ
ijtc-59	303	12	governance	governance	NOUN
ijtc-59	303	13	as	as	ADP
ijtc-59	303	14	an	an	DET
ijtc-59	303	15	institutional	institutional	ADJ
ijtc-59	303	16	innovation	innovation	NOUN
ijtc-59	303	17	matter	matter	NOUN
ijtc-59	303	18	?	?	PUNCT
ijtc-59	304	1	technological	technological	ADJ
ijtc-59	304	2	forecasting	forecasting	NOUN
ijtc-59	304	3	and	and	CCONJ
ijtc-59	304	4	social	social	ADJ
ijtc-59	304	5	change	change	NOUN
ijtc-59	304	6	,	,	PUNCT
ijtc-59	304	7	125(december	125(december	PROPN
ijtc-59	304	8	2016	2016	NUM
ijtc-59	304	9	)	)	PUNCT
ijtc-59	304	10	,	,	PUNCT
ijtc-59	304	11	309–320	309–320	NUM
ijtc-59	304	12	.	.	PUNCT
ijtc-59	305	1	https://doi.org/10.1016/j.techfore.2017.06.035	https://doi.org/10.1016/j.techfore.2017.06.035	PROPN
ijtc-59	305	2	.	.	PUNCT
ijtc-59	306	1	yue	yue	PROPN
ijtc-59	306	2	,	,	PUNCT
ijtc-59	306	3	d.	d.	PROPN
ijtc-59	306	4	,	,	PUNCT
ijtc-59	306	5	wu	wu	PROPN
ijtc-59	306	6	,	,	PUNCT
ijtc-59	306	7	x.	x.	PROPN
ijtc-59	306	8	,	,	PUNCT
ijtc-59	306	9	&	&	CCONJ
ijtc-59	306	10	shen	shen	PROPN
ijtc-59	306	11	,	,	PUNCT
ijtc-59	306	12	n.	n.	PROPN
ijtc-59	306	13	(	(	PUNCT
ijtc-59	306	14	2009).logistic	2009).logistic	ADJ
ijtc-59	306	15	regression	regression	NOUN
ijtc-59	306	16	for	for	ADP
ijtc-59	306	17	detecting	detect	VERB
ijtc-59	306	18	fraudulent	fraudulent	ADJ
ijtc-59	306	19	financial	financial	ADJ
ijtc-59	306	20	statement	statement	NOUN
ijtc-59	306	21	of	of	ADP
ijtc-59	306	22	listed	list	VERB
ijtc-59	306	23	companies	company	NOUN
ijtc-59	306	24	in	in	ADP
ijtc-59	306	25	china	china	PROPN
ijtc-59	306	26	,	,	PUNCT
ijtc-59	306	27	104–108	104–108	NUM
ijtc-59	306	28	.	.	PUNCT
ijtc-59	307	1	https://doi.org/10.1109/aici.2009.421	https://doi.org/10.1109/aici.2009.421	NOUN
ijtc-59	307	2	.	.	PUNCT
ijtc-59	308	1	yuliyana	yuliyana	PROPN
ijtc-59	308	2	,	,	PUNCT
ijtc-59	308	3	i.	i.	PROPN
ijtc-59	308	4	,	,	PUNCT
ijtc-59	308	5	&	&	CCONJ
ijtc-59	308	6	setyaningrum	setyaningrum	PROPN
ijtc-59	308	7	,	,	PUNCT
ijtc-59	308	8	d.	d.	PROPN
ijtc-59	308	9	(	(	PUNCT
ijtc-59	308	10	2016).pengaruh	2016).pengaruh	NUM
ijtc-59	308	11	penerapan	penerapan	NOUN
ijtc-59	308	12	e	e	PROPN
ijtc-59	308	13	government	government	NOUN
ijtc-59	308	14	dan	dan	PROPN
ijtc-59	308	15	akuntabilitas	akuntabilitas	PROPN
ijtc-59	308	16	terhadap	terhadap	PROPN
ijtc-59	308	17	persepsi	persepsi	PROPN
ijtc-59	308	18	korupsi	korupsi	PROPN
ijtc-59	308	19	di	di	PROPN
ijtc-59	308	20	kementerian	kementerian	PROPN
ijtc-59	308	21	/	/	SYM
ijtc-59	308	22	lembaga.in	lembaga.in	PROPN
ijtc-59	308	23	seminar	seminar	NOUN
ijtc-59	308	24	nasionalakuntansi	nasionalakuntansi	PROPN
ijtc-59	308	25	xix	xix	PROPN
ijtc-59	308	26	(	(	PUNCT
ijtc-59	308	27	pp	pp	PROPN
ijtc-59	308	28	.	.	PUNCT
ijtc-59	309	1	1–25).lampung	1–25).lampung	PROPN
ijtc-59	309	2	.	.	PUNCT
ijtc-59	310	1	zainudin	zainudin	PROPN
ijtc-59	310	2	,	,	PUNCT
ijtc-59	310	3	ef	ef	PROPN
ijtc-59	310	4	,	,	PUNCT
ijtc-59	310	5	&	&	CCONJ
ijtc-59	310	6	hashim	hashim	PROPN
ijtc-59	310	7	,	,	PUNCT
ijtc-59	310	8	ha	ha	INTJ
ijtc-59	310	9	(	(	PUNCT
ijtc-59	310	10	2016).detecting	2016).detecte	VERB
ijtc-59	310	11	fraudulent	fraudulent	ADJ
ijtc-59	310	12	financial	financial	ADJ
ijtc-59	310	13	reporting	reporting	NOUN
ijtc-59	310	14	using	use	VERB
ijtc-59	310	15	financial	financial	ADJ
ijtc-59	310	16	ratio.journal	ratio.journal	ADJ
ijtc-59	310	17	of	of	ADP
ijtc-59	310	18	financial	financial	ADJ
ijtc-59	310	19	reporting	reporting	NOUN
ijtc-59	310	20	and	and	CCONJ
ijtc-59	310	21	accounting	accounting	NOUN
ijtc-59	310	22	,	,	PUNCT
ijtc-59	310	23	14(2	14(2	NUM
ijtc-59	310	24	)	)	PUNCT
ijtc-59	310	25	,	,	PUNCT
ijtc-59	310	26	266–278	266–278	NUM
ijtc-59	310	27	.	.	PUNCT
ijtc-59	311	1	https://doi.org/10.1108/jfra-05-2015-0053	https://doi.org/10.1108/jfra-05-2015-0053	VERB
ijtc-59	311	2	.	.	PUNCT
ijtc-59	312	1	https://doi.org/10.1016/j.cose.2015.09.005	https://doi.org/10.1016/j.cose.2015.09.005	VERB
ijtc-59	312	2	https://doi.org/http:/dx.doi.org/10.17509/jrak.v3i1.6606	https://doi.org/http:/dx.doi.org/10.17509/jrak.v3i1.6606	PROPN
ijtc-59	312	3	https://doi.org/10.1016/j.lrp.2017.08.001	https://doi.org/10.1016/j.lrp.2017.08.001	PROPN
ijtc-59	312	4	https://doi.org/10.1016/j.techfore.2017.06.035	https://doi.org/10.1016/j.techfore.2017.06.035	PROPN
ijtc-59	312	5	https://doi.org/10.1109/aici.2009.421	https://doi.org/10.1109/aici.2009.421	NOUN
ijtc-59	312	6	https://doi.org/10.1108/jfra-05-2015-0053	https://doi.org/10.1108/jfra-05-2015-0053	ADJ