{"id":"W3094066523","doi":"10.5267/j.ac.2020.9.019","title":"Audit committee quality and audit report lag: the role of mandatory adoption of IFRS in Saudi companies","year":2020,"lang":"en","type":"article","venue":"Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit committee; Accounting; Audit; Audit evidence; Business; Context (archaeology); Joint audit; Quality audit; Chief audit executive; Quality (philosophy); Sample (material); Internal audit; Geography","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":[0.006605504,0.0001697835,0.0002308168,0.0008848424,0.0004691705,0.001528803,0.0007048781,0.0004974937,0.00204109],"category_scores_gemma":[0.0323085,0.0002025637,0.0003549442,0.001309698,0.0007743583,0.0009855678,0.001062788,0.001197471,0.0002208075],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001555387,"about_ca_system_score_gemma":0.00278312,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03967527,"about_ca_topic_score_gemma":0.04910319,"domain_scores_codex":[0.9956375,0.001187842,0.0007245429,0.0005233132,0.001124622,0.0008022644],"domain_scores_gemma":[0.8347139,0.03175005,0.1091618,0.006432361,0.01151861,0.006423211],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004492383,0.00003423653,0.9962227,0.00001023231,0.00002095775,0.00003365473,0.0003644437,0.00008840245,0.00009922875,0.00008390474,0.00009117986,0.002906016],"study_design_scores_gemma":[0.000001578899,0.00005100626,0.9982895,0.00001418284,0.00001046794,0.00003466952,0.0009042239,0.0002388841,0.0001018821,0.00003143468,0.0003171828,0.000005007032],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987262,0.0001955866,0.0001337344,0.000356455,0.000007908394,0.000005875853,0.00008787883,0.00000465998,0.0004818687],"genre_scores_gemma":[0.9995957,0.00004901235,0.00005637173,0.00002328296,0.00000905685,0.000001477364,0.00008090895,0.0000016885,0.0001825633],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03967527,"threshold_uncertainty_score":0.07888865,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01879043175310523,"score_gpt":0.2387267077944081,"score_spread":0.2199362760413029,"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."}}