{"id":"W2511907259","doi":"10.5539/ibr.v9n10p33","title":"The Association between Audit Committee Members’ Multiple Directorship, Ownership and Earnings Management in Saudi Arabia","year":2016,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit committee; Accounting; Earnings management; Business; Audit; Corporate governance; Sample (material); Chief audit executive; Earnings; Stock (firearms); Joint audit; Finance; Internal audit","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":[0.001128419,0.00008304763,0.00009972565,0.0007215373,0.0002631382,0.0006663444,0.0001968792,0.0001621902,0.0009823509],"category_scores_gemma":[0.004353143,0.00007466602,0.00009732872,0.0006962704,0.0002805216,0.0003206047,0.0003954841,0.0002490857,0.0001075594],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005870504,"about_ca_system_score_gemma":0.0006173709,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02444582,"about_ca_topic_score_gemma":0.03234771,"domain_scores_codex":[0.9995143,0.0001532266,0.00006528148,0.00004444662,0.0001367265,0.00008586787],"domain_scores_gemma":[0.9907681,0.001399065,0.005855415,0.0002049322,0.001079104,0.0006933681],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002501853,0.00002505697,0.9956684,0.00000634752,0.00001350344,0.00004418672,0.0004044691,0.00004643664,0.0001013114,0.00006315106,0.0001114301,0.003490577],"study_design_scores_gemma":[0.000001213256,0.0000177415,0.9986343,0.000008351411,0.000007760251,0.00005607527,0.0008275491,0.0001273504,0.0000672988,0.00001474025,0.00023567,0.000001892566],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9995952,0.00008768571,0.00001112753,0.00006986489,0.000001225406,8.272002e-7,0.0000166255,3.035911e-7,0.0002170888],"genre_scores_gemma":[0.9998115,0.00004991974,0.00001199976,0.000006551343,0.00000239773,3.53904e-7,0.00001993134,1.667342e-7,0.00009726334],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02444582,"threshold_uncertainty_score":0.04860711,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03685199933895559,"score_gpt":0.2926431281335845,"score_spread":0.2557911287946288,"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."}}