{"id":"W2137488937","doi":"10.1506/1qyn-2rfq-fkyx-xp84","title":"Audit Committees, Boards, and the Quality of Reported Earnings*","year":2005,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":530,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit committee; Accounting; Audit; Business; Extant taxon; Chief audit executive; Earnings; Sample (material); Audit evidence; Joint audit; Quality (philosophy); Agency (philosophy); Earnings quality; Quality audit; Internal audit; Accrual; Sociology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0632503785248043,"score_gpt":0.3290966987939158,"score_spread":0.2658463202691115,"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."}}