{"id":"W2966604580","doi":"10.5539/ass.v15n8p86","title":"Does Audit Committee Reduce Earnings Management in Banks? Evidence from Tunisian Context","year":2019,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Audit committee; Audit; Context (archaeology); Earnings management; Sample (material); Earnings; Joint audit; Earnings quality; Quality (philosophy); Finance; Internal audit; Accrual","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":[0.004370091,0.0002149857,0.000283645,0.001015488,0.001135736,0.001795382,0.0005320077,0.0008105568,0.003378728],"category_scores_gemma":[0.01089329,0.000218453,0.0003342792,0.001587003,0.001258987,0.001005616,0.001347297,0.0008257515,0.0002451623],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002634565,"about_ca_system_score_gemma":0.003218686,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09966415,"about_ca_topic_score_gemma":0.1174634,"domain_scores_codex":[0.9967235,0.001773194,0.0001926173,0.0002851903,0.0004008938,0.0006246433],"domain_scores_gemma":[0.9822512,0.003719461,0.01063281,0.0006571233,0.00155135,0.001188018],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004342852,0.0003183741,0.9732966,0.0001413423,0.0001956058,0.0004818886,0.004308164,0.0001673441,0.0001989408,0.0007692623,0.001624582,0.01806363],"study_design_scores_gemma":[0.00001726917,0.00009328467,0.9915549,0.0001398015,0.00007572968,0.00006474365,0.004953653,0.000169328,0.000122995,0.0001428948,0.002657344,0.00000810545],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9947217,0.001587122,0.00004166555,0.001803504,0.0000213676,0.00001014778,0.0001144823,0.000001927597,0.001698141],"genre_scores_gemma":[0.9987862,0.0005309621,0.0000200233,0.0002153854,0.00002877551,0.000003923482,0.00004618588,0.00000104502,0.0003675378],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09966415,"threshold_uncertainty_score":0.1981681,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01203305983104461,"score_gpt":0.2420884251185343,"score_spread":0.2300553652874897,"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."}}