{"id":"W4415806794","doi":"10.5220/0013987500004916","title":"Internal Audit Effectiveness on Corporate Governance and Financial Fraudulent Risk: Evidence from Kangmei Pharmaceutical","year":2025,"lang":"","type":"article","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Canada Research Chairs","funders":"","keywords":"Corporate governance; Internal audit; Audit; Internal control; Financial Audit; Audit committee","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003152872,0.0001775661,0.0003660217,0.0008353883,0.001437453,0.001565015,0.0005210671,0.0007255636,0.002919672],"category_scores_gemma":[0.009981912,0.0002774458,0.0003760208,0.001708371,0.001094597,0.001029964,0.0009769218,0.0009108416,0.0003155136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009829534,"about_ca_system_score_gemma":0.002240183,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007675929,"about_ca_topic_score_gemma":0.01271906,"domain_scores_codex":[0.9987987,0.0003860133,0.0001022428,0.0001109026,0.0003732129,0.0002288192],"domain_scores_gemma":[0.9838718,0.006161637,0.007118953,0.0006386749,0.001010477,0.001198525],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002087321,0.001729599,0.9541892,0.000159538,0.0001866999,0.0001931548,0.003898309,0.0001283807,0.0007625018,0.0006971612,0.0007091076,0.03525896],"study_design_scores_gemma":[0.0002076115,0.001584948,0.9910217,0.00007620807,0.0004265138,0.0001547847,0.003803803,0.0004942553,0.0008346551,0.0002595844,0.001111425,0.0000244584],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982573,0.000169069,0.00001944402,0.0001637929,0.000002504141,0.0000102419,0.00004458176,0.000001815337,0.00133128],"genre_scores_gemma":[0.999329,0.0002170138,0.0000377429,0.00007761122,0.000003861921,0.000005299431,0.00005904075,0.000001067443,0.0002694243],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007675929,"threshold_uncertainty_score":0.01667422,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.018682194177354,"score_gpt":0.2590320301382237,"score_spread":0.2403498359608697,"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."}}