{"id":"W3125127692","doi":"10.1111/j.1099-1123.2009.00413.x","title":"Strengthening the Financial Reporting System: Can Audit Committees Deliver?","year":2010,"lang":"en","type":"article","venue":"International Journal of Auditing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":401,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Audit; Accounting; Audit committee; Information technology audit; Joint audit; Business; Audit plan; Audit evidence; External auditor; Work (physics); Order (exchange); Perspective (graphical); Internal audit; Finance; Computer science; Engineering","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002437047,0.0002196544,0.0002969137,0.0002832886,0.0004254295,0.000655067,0.001244313,0.00006965796,0.0002011666],"category_scores_gemma":[0.03886716,0.000172499,0.0002348298,0.0002517455,0.00009650478,0.001000412,0.0004428104,0.0009818083,0.00005747546],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001244193,"about_ca_system_score_gemma":0.00007536965,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003938809,"about_ca_topic_score_gemma":0.0003966656,"domain_scores_codex":[0.9965766,0.00002163565,0.001696502,0.0002229366,0.001151225,0.0003310653],"domain_scores_gemma":[0.9316932,0.0002252414,0.06662086,0.0002088931,0.001229374,0.00002242348],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001389026,0.0001461122,0.1799167,0.0002560321,0.0006369273,0.001846896,0.001148777,0.005759127,0.00887938,0.09818379,0.0271477,0.6759396],"study_design_scores_gemma":[0.002622253,0.00005326505,0.2124728,0.002109579,0.0004072057,0.001384053,0.005551243,0.01865297,0.001182473,0.003378638,0.7510204,0.001165079],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9396399,0.00003795332,0.03542759,0.005327441,0.006253483,0.0001272488,0.000004606566,0.00009589936,0.01308589],"genre_scores_gemma":[0.9847597,0.000005300203,0.00104838,0.001201993,0.01277128,0.000004760004,0.000006443655,0.00003572607,0.0001663442],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7238728,"threshold_uncertainty_score":0.9692289,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01008033333384099,"score_gpt":0.229571057587669,"score_spread":0.2194907242538281,"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."}}