{"id":"W2796908269","doi":"10.5539/ijef.v10n5p145","title":"The Role of the Forensic Accountant in the Detection of Tax Fraud in Financial Statements: A Survey Study in the Jordanian Accounting and Auditing Offices and Firms","year":2018,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Forensic accounting; Audit; Accounting; Business; Financial fraud","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":[0.006594703,0.0001713523,0.0002839486,0.00138197,0.001524202,0.002376544,0.0004621269,0.0008595642,0.001597602],"category_scores_gemma":[0.01560223,0.0003627783,0.0002303758,0.0009046007,0.001226047,0.00190424,0.001035417,0.001123078,0.0003181809],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00109912,"about_ca_system_score_gemma":0.002342522,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003599821,"about_ca_topic_score_gemma":0.004177011,"domain_scores_codex":[0.9961731,0.001975582,0.0003683459,0.0001927115,0.0006448533,0.0006453911],"domain_scores_gemma":[0.9836873,0.005655519,0.005967269,0.000321838,0.002593217,0.001774905],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007772259,0.0006330211,0.8662855,0.0001517302,0.00001880575,0.0009734396,0.1054655,0.0000644954,0.0009924951,0.000506972,0.0007368852,0.02409342],"study_design_scores_gemma":[0.000007905982,0.0006274931,0.5592355,0.000244566,0.00003244957,0.002259728,0.4282745,0.000597078,0.0007823262,0.0001585234,0.007736718,0.000043224],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9991564,0.00008298983,0.00007235796,0.0002054198,0.00000346739,0.00001159946,0.000008816155,7.990778e-7,0.0004581891],"genre_scores_gemma":[0.9988827,0.0003102533,0.0001659313,0.0001831726,0.00000748889,0.00001396545,0.00001386599,0.000001095084,0.0004214753],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006594703,"threshold_uncertainty_score":0.03487653,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01766893214395701,"score_gpt":0.2538675420396042,"score_spread":0.2361986098956471,"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."}}