An Evaluation of Quantitative Audit Materiality of Corporate Philanthropy by Kenyan Listed Firms
Bibliographic record
Abstract
There is currently no regulatory body or organized civil rights group that monitors the materiality of the cost of corporate philanthropy (CP) which has created a gap that is being exploited by many corporates to make no or insignificant donations to the public which is a potential source of conflict between the society and corporates. The current research has imported the auditing concept of quantitative audit materiality and applied it in the field of CP to test the materiality or significance of corporate philanthropy by listed firms in Kenya during the year 2013 with intention to monitor the significance of corporate philanthropy by Kenyan corporates. Purposive sampling technique was employed to select 16 out of 62 listed firms in Kenya where there was cost of corporate philanthropy reported by the firms. Descriptive statistical analysis and paired samples t-test were employed to analyses for significant or materiality of corporate philanthropy. The overall findings indicated that Kenyan firms made immaterial corporate donations with respect to their profit before tax (PBT). The study thus recommends for enactment of regulations to govern the matter of corporate donations in Kenya.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".