{"id":"W2129193906","doi":"10.5539/ibr.v6n4p67","title":"Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms","year":2013,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Internal audit; Accounting; Audit; Business; Joint audit; Walk-through test; Competence (human resources); Chief audit executive; Work (physics); External auditor; Audit plan; Information technology audit; Internal control; Documentation; Computer science; Management; Economics; Engineering","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":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0007632418,0.0002730642,0.0002590522,0.0005612047,0.0003125843,0.002047116,0.001263525,0.0001028632,0.006128797],"category_scores_gemma":[0.02015487,0.0002605127,0.00005691338,0.0007439751,0.0002961607,0.003436189,0.001717654,0.0005812955,0.00558793],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001885021,"about_ca_system_score_gemma":0.00005371945,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01989114,"about_ca_topic_score_gemma":0.0001991493,"domain_scores_codex":[0.9965662,0.00003904098,0.0004677304,0.000702936,0.001652641,0.0005714519],"domain_scores_gemma":[0.9940783,0.0004624161,0.002770667,0.0003913261,0.002250582,0.00004672073],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001115184,0.0001501684,0.7140843,0.0002197014,0.000168614,0.0001062811,0.0001825744,0.00003958358,0.003909391,0.001639635,0.1139848,0.1654035],"study_design_scores_gemma":[0.0002931897,0.000007325884,0.8002163,0.0005826309,0.00001091501,0.000002686236,0.00009443087,0.002535044,0.00003038944,0.002322185,0.1936559,0.0002489876],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9461293,0.0001444801,0.02574578,0.01411174,0.00278122,0.0005456695,0.0000244948,0.000166854,0.01035047],"genre_scores_gemma":[0.9853814,0.0002416025,0.0003371576,0.0007404721,0.007791219,0.0001314714,0.00008774258,0.00005583757,0.005233069],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1651545,"threshold_uncertainty_score":0.9999847,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03616889659391457,"score_gpt":0.3027572747894491,"score_spread":0.2665883781955345,"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."}}