{"id":"W2964188474","doi":"10.5430/ijfr.v10n4p164","title":"Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance","year":2019,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Corporate governance; Accounting; Business; Compliance (psychology); Lag; Quality audit; Quality (philosophy); Audit evidence; Audit committee; Internal audit; Joint audit; Psychology; Social psychology; Finance; Computer science","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":[0.007032277,0.0003052005,0.0004698501,0.0009552666,0.000500209,0.00188419,0.0006542743,0.0007317896,0.004474398],"category_scores_gemma":[0.03488463,0.0001928495,0.0007339603,0.001407851,0.0008792983,0.001292528,0.001677492,0.001673064,0.0003912918],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000769456,"about_ca_system_score_gemma":0.002299319,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00726165,"about_ca_topic_score_gemma":0.008548286,"domain_scores_codex":[0.9921731,0.003265712,0.0009210419,0.0009892718,0.001620463,0.001030442],"domain_scores_gemma":[0.8812357,0.06106504,0.04431757,0.004249806,0.004133661,0.00499832],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001424482,0.0001927879,0.9934821,0.00003305783,0.0001505147,0.00006979646,0.0004297924,0.0001798075,0.0002600123,0.0003812444,0.0001655842,0.00451289],"study_design_scores_gemma":[0.000007069423,0.0002270986,0.9973257,0.00002951788,0.00008658454,0.000037683,0.0005796714,0.0005149883,0.0002678145,0.0002446114,0.000669369,0.000009882566],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9962099,0.0004380941,0.0007145645,0.0005061663,0.00003044754,0.00003207817,0.0002604059,0.00001790186,0.001790502],"genre_scores_gemma":[0.9988728,0.00006705014,0.0002070164,0.00006240058,0.00001812101,0.00001353977,0.0001890649,0.000005948904,0.0005641061],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00726165,"threshold_uncertainty_score":0.03719068,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0687843055237304,"score_gpt":0.3498448941790704,"score_spread":0.28106058865534,"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."}}