{"id":"W1594250970","doi":"10.5539/ass.v11n15p244","title":"Directors’ Independence, Internal Audit Function, Ownership Concentration and Earnings Quality in Malaysia","year":2015,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Accounting; Audit committee; Business; Earnings quality; Corporate governance; Shareholder; Quality audit; Chief audit executive; Earnings; Independence (probability theory); Audit; Sample (material); Principal–agent problem; Quality (philosophy); Internal audit; Joint audit; Finance; Statistics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002320668,0.0001414661,0.0001644125,0.0001122794,0.0003265837,0.000509677,0.0003681329,0.00006377095,0.00007855333],"category_scores_gemma":[0.004876729,0.000141478,0.00002834746,0.001243076,0.0004741822,0.002450429,0.0002846474,0.0002615398,0.0001167291],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001881916,"about_ca_system_score_gemma":0.00009316431,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001809847,"about_ca_topic_score_gemma":0.000294449,"domain_scores_codex":[0.9979589,0.00003479284,0.0002721872,0.0004542691,0.00087189,0.0004079575],"domain_scores_gemma":[0.9965144,0.00002073381,0.003108672,0.0001064831,0.000212243,0.00003748529],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003409705,0.00002489048,0.8322985,0.00002354879,0.000004602879,0.000005814936,0.001347956,0.000006662035,0.0003580396,0.03996412,0.001326685,0.1246051],"study_design_scores_gemma":[0.0004085214,0.00000976529,0.9647702,0.00002713535,0.000008443529,5.356121e-7,0.001864433,0.0001587141,0.0000175717,0.00206472,0.03048038,0.0001895876],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7564862,0.00001126005,0.008132926,0.001173619,0.0004633311,0.0001625081,6.466034e-7,0.00009228309,0.2334772],"genre_scores_gemma":[0.9977023,0.000001649263,0.0000432238,0.0007197162,0.000777205,0.00001005135,0.000003114421,0.00001040943,0.0007323051],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2412161,"threshold_uncertainty_score":0.5838252,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02040491226623934,"score_gpt":0.2576735803041117,"score_spread":0.2372686680378724,"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."}}