{"id":"W4415613372","doi":"10.1080/07366981.2025.2581362","title":"Accounting culture and the quality of financial reporting: Corporate governance as a moderator in Palestinian and Jordanian banking sectors","year":2025,"lang":"en","type":"article","venue":"EDPACS","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wycliffe College","funders":"","keywords":"Moderation; Corporate governance; Quality (philosophy); Accounting information system; Financial sector","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002140298,0.000222673,0.0004401639,0.00008645407,0.0002514642,0.0002845324,0.0002082512,0.00008433549,0.00001747821],"category_scores_gemma":[0.02789769,0.0001802469,0.00005628445,0.0006902337,0.0002111916,0.0006050469,0.0003841185,0.0003208265,0.000003548112],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003635309,"about_ca_system_score_gemma":0.00005709267,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001863988,"about_ca_topic_score_gemma":0.001480536,"domain_scores_codex":[0.9979837,0.00003947927,0.0009451119,0.0004232543,0.0003185709,0.0002899],"domain_scores_gemma":[0.9769598,0.0001116566,0.02252891,0.0002531912,0.0001369359,0.00000953341],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001550363,0.00002633021,0.8127525,0.0006200462,0.00002292876,0.00002357044,0.0007845185,0.0001066903,0.0003085312,0.1676709,0.000839587,0.0166893],"study_design_scores_gemma":[0.001691934,0.000006160883,0.9551762,0.0005381401,0.00004141085,0.000002235736,0.0003774207,0.001817291,0.0000631105,0.01861899,0.02139879,0.0002682853],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9848806,0.0004272958,0.001856262,0.0009179341,0.000227633,0.0003689525,0.000002809368,0.00005281264,0.01126574],"genre_scores_gemma":[0.9971594,0.00005564049,0.0001757088,0.001450738,0.0002959972,0.00002052328,0.000003710141,0.00001789915,0.0008204333],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1490519,"threshold_uncertainty_score":0.9802907,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01771516886469464,"score_gpt":0.2514706410948757,"score_spread":0.2337554722301811,"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."}}