{"id":"W4285385752","doi":"10.1108/maj-05-2020-2684","title":"Audit committee members’ proximity to corporate headquarters and audit fees","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University; Center for Interuniversity Research and Analysis on Organizations; Carleton University","funders":"","keywords":"Audit committee; Joint audit; Accounting; Audit; Audit evidence; Chief audit executive; Business; Audit plan; Internal audit; Auditor independence; Information technology audit; Sample (material); External auditor","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"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":[0.001736783,0.0001880623,0.0004525828,0.001970038,0.001180197,0.002839605,0.000776424,0.0005638185,0.006722311],"category_scores_gemma":[0.01861851,0.0002024166,0.000351547,0.002996724,0.001053322,0.001069655,0.001643303,0.0007266796,0.0009072035],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001698718,"about_ca_system_score_gemma":0.00186724,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07441133,"about_ca_topic_score_gemma":0.09190746,"domain_scores_codex":[0.9966965,0.0008163479,0.0003473246,0.0005289667,0.0008984641,0.0007125014],"domain_scores_gemma":[0.9385788,0.01065994,0.03856606,0.001644356,0.003573174,0.006977745],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006695202,0.00003775653,0.9913146,0.0000326285,0.0000419578,0.0001460739,0.0008993606,0.0001688271,0.0001623915,0.0001932112,0.0006335173,0.006302821],"study_design_scores_gemma":[0.000001850914,0.00002247851,0.9961583,0.00002481625,0.0000149403,0.0001052591,0.00249335,0.00008978449,0.00005435017,0.00005348679,0.0009748376,0.000006648128],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9947255,0.0005753285,0.0002620125,0.0003466267,0.00002483952,0.00001252208,0.0002714889,0.000009791826,0.00377192],"genre_scores_gemma":[0.9987679,0.0001389165,0.00008975635,0.00002893984,0.00002278035,0.00000297318,0.0001187358,0.000004477972,0.0008257388],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07441133,"threshold_uncertainty_score":0.1479564,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01597957271405742,"score_gpt":0.2084260968592422,"score_spread":0.1924465241451847,"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."}}