{"id":"W2171983833","doi":"10.2308/aud.2004.23.2.13","title":"The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management","year":2004,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1406,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Audit committee; Earnings management; Accounting; Accrual; Business; Corporate governance; Chief audit executive; Audit; Joint audit; Mandate; Earnings; Internal audit; Audit evidence; Auditor independence; Earnings quality; Independence (probability theory); Finance; Political science; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005020840868227706,"score_gpt":0.2362426688171698,"score_spread":0.2312218279489421,"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."}}