{"id":"W4289815974","doi":"10.1111/1911-3846.12784","title":"Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*","year":2022,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Misconduct; Accounting; Enforcement; Business; Face (sociological concept); Finance; Political science; Law; Sociology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03410375,0.0002673194,0.0004503731,0.002744069,0.003833276,0.007492238,0.001288673,0.002162772,0.004470512],"category_scores_gemma":[0.1553044,0.0003653539,0.0003949514,0.001632738,0.005273202,0.004572575,0.0052808,0.002929704,0.0005528906],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002267146,"about_ca_system_score_gemma":0.00606472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004050724,"about_ca_topic_score_gemma":0.00639375,"domain_scores_codex":[0.9636281,0.02666594,0.001361305,0.001338225,0.003844029,0.003162534],"domain_scores_gemma":[0.6731908,0.1360905,0.1329947,0.01361838,0.01592959,0.02817609],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003562731,0.0007156936,0.8336355,0.0001282277,0.0001191486,0.000530269,0.009662734,0.0006233962,0.0005366299,0.007135876,0.003175627,0.1433807],"study_design_scores_gemma":[0.00009060309,0.0004796795,0.9233778,0.0007986181,0.0001508997,0.001411011,0.03572152,0.003719887,0.001177426,0.01742925,0.01555486,0.00008848444],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9664099,0.001391593,0.004302013,0.008661929,0.0001476226,0.00006550265,0.0000235054,0.00002579422,0.01897222],"genre_scores_gemma":[0.9981999,0.0001660104,0.0006674734,0.0003195153,0.00007672083,0.0000141113,0.000009611314,0.000005018572,0.0005415879],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03410375,"threshold_uncertainty_score":0.18036,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03897006120875655,"score_gpt":0.2724142977542074,"score_spread":0.2334442365454508,"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."}}