{"id":"W3125059406","doi":"10.1506/car.25.3.7","title":"Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*","year":2008,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":579,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; George (robot); Library science; Citation; Association (psychology); Political science; Psychology; History; Business; Computer science; Art history","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05390769978545137,"score_gpt":0.2842174883044751,"score_spread":0.2303097885190238,"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."}}