{"id":"W2921650409","doi":"10.5539/ibr.v12n4p61","title":"International Standard on Auditing No. 260 and Audit Quality: Evidence from Jordan","year":2019,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Audit committee; Business; Corporate governance; External auditor; Chief audit executive; Quality audit; Commission; Joint audit; Internal audit; Officer; Public relations; Political science; Finance","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":[0.02174088,0.0002253583,0.0004675738,0.002558797,0.000903337,0.003655042,0.000717949,0.0007218706,0.002988042],"category_scores_gemma":[0.04583914,0.0003229641,0.0003640991,0.006448252,0.002741346,0.002359014,0.001553586,0.0008728377,0.0002483992],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003515814,"about_ca_system_score_gemma":0.01013113,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01290555,"about_ca_topic_score_gemma":0.01557154,"domain_scores_codex":[0.9839162,0.008014128,0.001657068,0.000588777,0.005184656,0.0006391205],"domain_scores_gemma":[0.8950629,0.04628488,0.03394658,0.002553538,0.01912353,0.00302865],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007367797,0.0009466562,0.7504175,0.005447607,0.0001976575,0.0006401826,0.03192897,0.0005223181,0.0003539952,0.00710736,0.004372986,0.197328],"study_design_scores_gemma":[0.0000817409,0.0007138709,0.8683304,0.006684761,0.0001740493,0.000781404,0.07822757,0.0005846803,0.0005943129,0.001448703,0.04230621,0.00007230193],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9567217,0.01929241,0.0003545166,0.003934862,0.00008384151,0.00009026014,0.0001345044,0.00000838993,0.01937952],"genre_scores_gemma":[0.987618,0.01042726,0.0003098644,0.0006942304,0.00005399913,0.00002329452,0.0001077567,0.000006559778,0.000759027],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02174088,"threshold_uncertainty_score":0.1149781,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05488629959156979,"score_gpt":0.3509165943340021,"score_spread":0.2960302947424323,"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."}}