{"id":"W2911298057","doi":"10.5539/ibr.v12n3p50","title":"The Investors Reaction to the Disclosure of Key Audit Matters: Empirical Evidence from Jordan","year":2019,"lang":"en","type":"article","venue":"International Business Research","topic":"Organizational and Employee Performance","field":"Computer Science","cited_by":32,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Stock exchange; Business; Sample (material); Event study; Empirical research; Empirical evidence; Finance; Geography","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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008616003,0.00007994164,0.00008045352,0.0001322096,0.0002186676,0.0002778242,0.002232385,0.00003412563,0.00006877509],"category_scores_gemma":[0.0006904277,0.00004465836,0.00002939361,0.001197962,0.0001082267,0.0007407142,0.000742216,0.0002238155,0.0009459797],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001152676,"about_ca_system_score_gemma":0.0002160789,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008181118,"about_ca_topic_score_gemma":0.000116464,"domain_scores_codex":[0.9977722,0.0001272177,0.0002211106,0.0002822716,0.001389132,0.0002080939],"domain_scores_gemma":[0.9971528,0.0009130933,0.00006591302,0.0005223018,0.001291412,0.00005447792],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003332426,0.000265865,0.6680073,0.00008330829,0.0001983378,0.00001819147,0.005869231,0.004457068,0.04099459,0.01050226,0.2549771,0.01429343],"study_design_scores_gemma":[0.0001059405,0.00003793319,0.89796,0.000143031,0.000001530542,0.000009183444,0.00006074941,0.003672901,0.00316749,0.00257257,0.09217595,0.00009273308],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7519338,0.00009051616,0.005201715,0.2410697,0.001177541,0.0001897261,0.000007792044,0.00002153594,0.0003077535],"genre_scores_gemma":[0.9963961,0.0001190914,0.0006141071,0.000605693,0.0003682647,0.0000225828,0.000007327394,0.000008711741,0.001858179],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2444623,"threshold_uncertainty_score":0.9998319,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09740876373644444,"score_gpt":0.3641803510696847,"score_spread":0.2667715873332402,"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."}}