{"id":"W4405921646","doi":"10.3390/jrfm18010013","title":"The Role of Board Independence in Enhancing External Auditor Independence","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"King Faisal University","keywords":"Independence (probability theory); Auditor independence; Accounting; Business; Audit; External auditor; Mathematics; Internal audit; Statistics; Joint audit","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":[0.0104758,0.0002227748,0.0002422206,0.001270402,0.001757285,0.003026548,0.0004819487,0.0005080038,0.00683057],"category_scores_gemma":[0.03404272,0.0001977817,0.0003241468,0.0008791973,0.001656584,0.001882089,0.002558914,0.001106509,0.0008576555],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001441561,"about_ca_system_score_gemma":0.003963895,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003600747,"about_ca_topic_score_gemma":0.008809415,"domain_scores_codex":[0.9909073,0.003899364,0.0006542495,0.0005041142,0.002337522,0.001697457],"domain_scores_gemma":[0.9376248,0.01904058,0.01840052,0.004465055,0.01101194,0.009457204],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004519064,0.0006125674,0.7153585,0.0003427438,0.0001713106,0.0009685741,0.007074019,0.001373732,0.007900388,0.01514694,0.008277855,0.2423214],"study_design_scores_gemma":[0.00004226694,0.0003023142,0.9621378,0.000241307,0.00007893704,0.0003626892,0.004783124,0.0006904086,0.002300665,0.002909814,0.02611371,0.00003694085],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9374156,0.0009705128,0.005604564,0.003349986,0.0001670361,0.0001622939,0.0001103502,0.00008711355,0.05213245],"genre_scores_gemma":[0.9947708,0.0002357807,0.001058593,0.0002996385,0.00005945691,0.00002414841,0.00004602113,0.00001156311,0.003494061],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0104758,"threshold_uncertainty_score":0.05540198,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00317644173580097,"score_gpt":0.1953013065331246,"score_spread":0.1921248647973237,"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."}}