{"id":"W3125329543","doi":"10.1506/rm1j-a0ym-3vmv-tamv","title":"The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience*","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":329,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Audit committee; Accounting; Chief audit executive; Audit; Business; Staffing; Audit evidence; Joint audit; Position (finance); Internal audit; Management; Finance; Economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003431893,0.00008757629,0.0001528271,0.0008942518,0.0005659199,0.001394393,0.0004505792,0.0003967499,0.004058219],"category_scores_gemma":[0.03262995,0.0001459643,0.0001523893,0.0008217918,0.0006408946,0.0006821216,0.0009625275,0.0005458684,0.0003608186],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009313085,"about_ca_system_score_gemma":0.0008651633,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007508285,"about_ca_topic_score_gemma":0.01353198,"domain_scores_codex":[0.9969554,0.001112606,0.0002855408,0.0002676344,0.0007281408,0.0006506175],"domain_scores_gemma":[0.8924868,0.02855378,0.05325399,0.004814131,0.009588795,0.01130259],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000130656,0.000165357,0.9880984,0.00001099281,0.0000193095,0.00004628955,0.000346999,0.0002941099,0.0006380932,0.0001983506,0.000372277,0.009679085],"study_design_scores_gemma":[0.000003785849,0.00005942918,0.9983374,0.000005136361,0.000004187189,0.00006002841,0.0004569585,0.0002428393,0.0001574875,0.00007978141,0.0005893744,0.000003643872],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9974465,0.00008677757,0.0001416714,0.0001404819,0.000007077106,0.000008695597,0.00005137122,0.000008057274,0.00210927],"genre_scores_gemma":[0.9992705,0.0000221174,0.00007357498,0.00001734853,0.00001155644,0.000003621795,0.00008507526,0.000002815126,0.0005134763],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007508285,"threshold_uncertainty_score":0.01814979,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05853891928366022,"score_gpt":0.3082063413046675,"score_spread":0.2496674220210072,"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."}}