{"id":"W3123057941","doi":"10.1007/s10551-015-2679-0","title":"Audit Committees and Financial Reporting Quality in Singapore","year":2015,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":167,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"Fonds de Recherche du Québec - Santé","keywords":"Audit committee; Accounting; Remuneration; Audit; Business; Audit evidence; Chief audit executive; Corporate governance; Joint audit; Quality audit; Quality (philosophy); Internal audit; Auditor independence; Independence (probability theory); Audit plan; Quality of Life Research; Information technology audit; External auditor; Finance","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.003838558,0.0001300868,0.0003111304,0.00145906,0.000931498,0.002939819,0.0003934585,0.0006211373,0.003380437],"category_scores_gemma":[0.01389494,0.0002353206,0.0003661671,0.003349693,0.001157751,0.001156355,0.001391554,0.001078883,0.0003196824],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004184064,"about_ca_system_score_gemma":0.00572806,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04103372,"about_ca_topic_score_gemma":0.06766334,"domain_scores_codex":[0.9961898,0.001538802,0.0006937166,0.0002213351,0.0007896107,0.0005667044],"domain_scores_gemma":[0.9642913,0.006263797,0.02020929,0.0006591735,0.004707142,0.003869202],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001008446,0.00006083029,0.986927,0.00002949752,0.00004739618,0.0002473186,0.00324029,0.000215564,0.00009435903,0.001778135,0.0006725325,0.006586201],"study_design_scores_gemma":[0.00001103389,0.0001038436,0.9914559,0.00003235204,0.00003114712,0.00017299,0.004974164,0.000769346,0.00007857246,0.0004332727,0.001919288,0.00001808843],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9956018,0.0003750623,0.00005186565,0.001078258,0.0000108958,0.000004873393,0.0000800492,0.000002992497,0.002794342],"genre_scores_gemma":[0.9993638,0.00008472547,0.00001692274,0.00004456674,0.000006234269,0.000002194229,0.00003494283,0.000001439502,0.0004452477],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04103372,"threshold_uncertainty_score":0.08158976,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1070440532620791,"score_gpt":0.3151410909063795,"score_spread":0.2080970376443003,"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."}}