{"id":"W2483826288","doi":"10.1007/s10551-016-3263-y","title":"Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee","year":2016,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":62,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université Laval","funders":"","keywords":"Internal audit; Accountability; Audit; Business ethics; Corporate governance; Chief audit executive; Business; Joint audit; Information technology audit; Accounting; Impression management; Audit committee; Audit plan; Control environment; Public relations; Psychology; Political science; Law; Social psychology; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02418058,0.000143447,0.0002828408,0.001074443,0.002346146,0.007232082,0.0009415694,0.001165163,0.001874174],"category_scores_gemma":[0.08882438,0.0004443749,0.0003086604,0.001643618,0.006626492,0.004606768,0.00181275,0.002083573,0.0002811326],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00270561,"about_ca_system_score_gemma":0.006381284,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005197271,"about_ca_topic_score_gemma":0.01139553,"domain_scores_codex":[0.9708802,0.0209372,0.000818029,0.0005394351,0.004786351,0.00203882],"domain_scores_gemma":[0.9205947,0.04756564,0.01768651,0.004501298,0.00681707,0.002834846],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0006905051,0.001331413,0.5048482,0.0002573045,0.00007454144,0.0003145189,0.2757476,0.0002578432,0.002445905,0.01790752,0.003530928,0.1925937],"study_design_scores_gemma":[0.00006466627,0.0009777608,0.6599342,0.0003806301,0.0001000864,0.0005491409,0.319121,0.001449547,0.001540587,0.004203935,0.01161079,0.00006763543],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.982785,0.0002131126,0.000795891,0.001969012,0.00003167953,0.00003387088,0.000007758725,0.000007472039,0.01415605],"genre_scores_gemma":[0.9989712,0.00006536458,0.0003421917,0.0001630207,0.000009819571,0.00001103924,0.000004560028,0.000004452157,0.00042833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02418058,"threshold_uncertainty_score":0.1278806,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02638539694189685,"score_gpt":0.2741359033322445,"score_spread":0.2477505063903477,"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."}}