{"id":"W2201623700","doi":"10.5539/ibr.v9n1p66","title":"The Relationship between Supply Chain CPAs, CSR and Discretionary Accruals","year":2015,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":true,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Corporate social responsibility; Supply chain; Accounting; Context (archaeology); Audit; Earnings; Accrual; Downstream (manufacturing); Quality (philosophy); Marketing; Public relations","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":{"nature":"Retraction","reason":"Notice - Limited or No Information;Removed;","date":"6/5/2017 0:00","openalex_flagged":true},"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09281642866028873,"score_gpt":0.3475654113018259,"score_spread":0.2547489826415372,"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."}}