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Record W2277370686 · doi:10.22495/cocv1i1p13

Corporate accountability - an impact on community expectations

2003· article· en· W2277370686 on OpenAlex
Shann Turnbull

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueCorporate Ownership and Control · 2003
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicState Capitalism and Financial Governance
Canadian institutionsInstitute on Governance
Fundersnot available
KeywordsAccountingShareholderCorporate governanceFiduciaryBusinessVetoDue diligenceAccountabilityAuditCorporate lawAudit committeeFinanceLawPolitical sciencePolitics

Abstract

fetched live from OpenAlex

This paper anticipates proposals developed by the ’Corporate Governance Council’ set up by the Australian Stock Exchange (ASX) to advise on new guidelines. It identifies the invalidity of the assumptions implicit in the Sarbanes-Oxley Act in the US and the recommendations of the Higgs report in the UK into the role of non-executive directors. The conflicts of directors relying on management information to assess management and the business are considered. Also, the conflicts from the ASX trading its own shares and their requirement that corporations continuously disclose price sensitive information without permitting the market to be continuously informed about the identity of share traders. Ways of ameliorating these problems are suggested based on A New Way to Govern: Organisations and Society after Enron.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.283
Threshold uncertainty score0.906

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.075
GPT teacher head0.261
Teacher spread0.187 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it