{"id":"W3043743005","doi":"10.5430/ijfr.v11n4p556","title":"Impact of External Auditing Quality and Audit Committees on Accounting Conservatism and the Performance of Industrial Firms Listed at the Amman Stock Exchange","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Audit; Quality audit; Joint audit; Chief audit executive; Audit evidence; Accrual; Conservatism; Audit plan; Stock exchange; Audit committee; Walk-through test; Auditor independence; Information technology audit; Internal audit; Finance; Earnings","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.004119535,0.0001454092,0.000341119,0.00019702,0.000288986,0.0002075529,0.0007677558,0.00006293159,0.0001369496],"category_scores_gemma":[0.02220466,0.0000910193,0.0001301147,0.0003518677,0.0005770373,0.0006015335,0.0007444291,0.0007744571,0.000005896525],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001046414,"about_ca_system_score_gemma":0.0001175037,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001323541,"about_ca_topic_score_gemma":0.00008306078,"domain_scores_codex":[0.9971125,0.0001411087,0.0007332728,0.0001772642,0.001585586,0.0002503341],"domain_scores_gemma":[0.9895052,0.001084206,0.008117056,0.0001310873,0.001136782,0.000025693],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002641295,0.00004712577,0.5376741,0.0001148562,0.0001056875,0.00001906023,0.0005555223,0.0001689174,0.001383783,0.002463098,0.004506333,0.4503202],"study_design_scores_gemma":[0.002560293,0.0001831354,0.9902519,0.0004937364,0.00002157257,0.000007310951,0.00003514297,0.00129916,0.000253796,0.0001440176,0.004654745,0.00009520927],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9925897,0.0001952943,0.0002970811,0.005899429,0.0002064614,0.0002454981,0.00001629541,0.000005272128,0.0005450415],"genre_scores_gemma":[0.9971302,0.0001526212,0.0000207528,0.0005702109,0.00201162,0.000005352271,0.00000240158,0.00001418222,0.00009266171],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4525778,"threshold_uncertainty_score":0.9860317,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1027758860835961,"score_gpt":0.357367048217089,"score_spread":0.254591162133493,"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."}}