{"id":"W3125751660","doi":"10.1506/686e-nf2j-73x6-g540","title":"Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*","year":2003,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":463,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Accounting; Earnings management; Business; Audit; Incentive; Compensation (psychology); Quality audit; Executive compensation; Value (mathematics); Earnings; Finance; Economics; Corporate governance; Microeconomics","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":0.03224184436368458,"score_gpt":0.2830208080657689,"score_spread":0.2507789637020843,"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."}}