{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001534081,0.0001170733,0.0001950271,0.001900462,0.0005205632,0.001589954,0.0003043024,0.0003670569,0.001736704],"category_scores_gemma":[0.00846544,0.00015694,0.0001728789,0.003911604,0.0006710473,0.0005907166,0.0007504323,0.0003877758,0.0001876254],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00123603,"about_ca_system_score_gemma":0.001192428,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02971686,"about_ca_topic_score_gemma":0.04376578,"domain_scores_codex":[0.9986431,0.000292034,0.000183377,0.0001442275,0.0004535848,0.0002837198],"domain_scores_gemma":[0.97839,0.005697044,0.01205624,0.0006320006,0.002040411,0.001184397],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000563182,0.00004828198,0.9934675,0.00002644809,0.00002089379,0.0001244221,0.001301658,0.00005606676,0.00005828158,0.0001576678,0.0001818185,0.004500685],"study_design_scores_gemma":[0.000001828124,0.00001492094,0.9972432,0.00001628355,0.00000997465,0.0000529024,0.002190238,0.00004556589,0.00003855057,0.00002191024,0.0003623894,0.000002283056],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9990733,0.0002081993,0.00001362027,0.00008305204,8.345092e-7,0.00000205185,0.00005897944,5.220761e-7,0.0005593997],"genre_scores_gemma":[0.9996036,0.0001562299,0.00001236734,0.00001477195,0.000001766421,8.689169e-7,0.00005760206,4.485291e-7,0.0001523924],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02971686,"threshold_uncertainty_score":0.05908775,"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."}}