{"id":"W2111751044","doi":"10.5539/ibr.v8n4p73","title":"Auditor Independence and Mandatory Auditor Rotation in Jordan","year":2015,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Auditor independence; Business; Auditor's report; External auditor; Audit substantive test; Joint audit; Audit evidence; Inherent risk (accounting); Internal audit","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002983227,0.000144787,0.0002000878,0.0008548973,0.0009021419,0.001574713,0.0004154784,0.0002262841,0.004841861],"category_scores_gemma":[0.01027271,0.0001757221,0.0002022684,0.001355305,0.001104272,0.0007255584,0.001261764,0.000610428,0.0003908154],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001566852,"about_ca_system_score_gemma":0.004587806,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009618151,"about_ca_topic_score_gemma":0.01294514,"domain_scores_codex":[0.9969379,0.0009729408,0.0002848105,0.0002673435,0.0009972809,0.0005397969],"domain_scores_gemma":[0.9712415,0.004174059,0.01611184,0.001045615,0.00433919,0.003087745],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001275295,0.0001892648,0.9782106,0.00004198553,0.00002386719,0.0001875142,0.001621237,0.0002325693,0.0003323618,0.0006334963,0.0005777676,0.01782172],"study_design_scores_gemma":[0.00001043736,0.0001086493,0.9920236,0.00004690708,0.00001125987,0.0002352832,0.005139781,0.0003515709,0.0002779512,0.0002642589,0.001520671,0.00000966735],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972119,0.0001023265,0.0001263597,0.0002323168,0.000003261674,0.00001156417,0.00003256513,0.000003067977,0.002276681],"genre_scores_gemma":[0.9992556,0.00006823902,0.00008161768,0.00002595964,0.000004484009,0.000004882079,0.00003992939,0.000001286062,0.0005179932],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009618151,"threshold_uncertainty_score":0.01912433,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0400223340701658,"score_gpt":0.3184225124778376,"score_spread":0.2784001784076718,"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."}}