{"id":"W1533410065","doi":"10.1506/cgmp-av06-ywg9-rj40","title":"Auditor Independence in Canada: A Historical Perspective — From Shareholder Auditors to Modern‐Day Audit Committees*","year":2006,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Accounting; Auditor independence; Audit; Independence (probability theory); Shareholder; External auditor; Auditor's report; Redress; Business; Audit substantive test; Legislation; Perspective (graphical); Corporate governance; Political science; Law; Internal audit; Joint audit; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005203409,0.0003666649,0.000386833,0.005990211,0.02345648,0.01174021,0.001950107,0.002703639,0.004866925],"category_scores_gemma":[0.01196614,0.0006413651,0.0002730518,0.010977,0.01401746,0.00314181,0.002496774,0.004810709,0.00026753],"about_ca_system_candidate":true,"about_ca_system_consensus":true,"about_ca_system_score_codex":0.3380733,"about_ca_system_score_gemma":0.2798799,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9970754,"about_ca_topic_score_gemma":0.9979602,"domain_scores_codex":[0.992439,0.0007509737,0.0001981792,0.0005374245,0.003096603,0.002977777],"domain_scores_gemma":[0.9816288,0.002585035,0.001340783,0.0003150244,0.01090205,0.003228275],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001685039,0.000115424,0.03887611,0.0006726484,0.00004922146,0.001982979,0.06423777,0.002345702,0.0006291287,0.6805609,0.08611666,0.1242449],"study_design_scores_gemma":[0.00001489986,0.00003622401,0.07735106,0.0008252374,0.00002939099,0.0003644573,0.01894937,0.001030324,0.0005045013,0.008929606,0.8918186,0.0001463586],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2645362,0.118256,0.002843848,0.1895127,0.002320148,0.0001325582,0.00146353,0.0001325733,0.4208025],"genre_scores_gemma":[0.9414816,0.02808188,0.0007629863,0.004592186,0.000351794,0.00001853512,0.0001919077,0.00004156533,0.02447751],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.6619267,"threshold_uncertainty_score":0.7677411,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006853157490072949,"score_gpt":0.1855590045652272,"score_spread":0.1787058470751542,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}