{"id":"W3086798674","doi":"10.5267/j.ac.2020.9.003","title":"Factors affecting the auditor independence in financial statements audit in Vietnam","year":2020,"lang":"en","type":"article","venue":"Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Auditor independence; Audit; Accounting; Business; Auditor's report; Independence (probability theory); Joint audit; Internal audit; Mathematics; Statistics","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":[0.003314057,0.0001021147,0.000158109,0.0006357006,0.001664855,0.001910166,0.000307395,0.0002358044,0.002631331],"category_scores_gemma":[0.0190502,0.00021405,0.0001423621,0.0009991218,0.001562357,0.0007696424,0.0008355173,0.0006136383,0.0001862639],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002433618,"about_ca_system_score_gemma":0.00452363,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06651624,"about_ca_topic_score_gemma":0.07047994,"domain_scores_codex":[0.9955042,0.001643631,0.0005061551,0.0002271744,0.001074545,0.001044265],"domain_scores_gemma":[0.974293,0.007247604,0.01025444,0.0007849371,0.004184802,0.00323525],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009828177,0.0001360461,0.9679868,0.00005294087,0.00002039803,0.0005177431,0.01496404,0.0002216844,0.0006099876,0.001012319,0.0007398581,0.01363987],"study_design_scores_gemma":[0.000004160488,0.00005529142,0.9703977,0.00006181566,0.000008709839,0.0002991887,0.02491579,0.0004460884,0.0002933641,0.0002319307,0.003268868,0.00001706241],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9965508,0.00009272897,0.0001134529,0.0004179325,0.000005850487,0.00001702946,0.00002612397,0.000001689028,0.002774411],"genre_scores_gemma":[0.9993193,0.0000704441,0.00005399664,0.00003223973,0.000003350786,0.000003027899,0.00001782788,0.000001482863,0.00049833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06651624,"threshold_uncertainty_score":0.1322581,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07939877551035875,"score_gpt":0.3380601512877255,"score_spread":0.2586613757773668,"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."}}