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Record W3012432108 · doi:10.5430/ijfr.v11n2p218

The Role of External Audit in View of Sudden Financial Collapses on the Jordanian Commercial Banks Sector

2020· article· en· W3012432108 on OpenAlexvenueno aff
Ayman Saleh Mustafa Harb

Bibliographic record

VenueInternational Journal of Financial Research · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIslamic Finance and Banking Studies
Canadian institutionsnot available
Fundersnot available
KeywordsAuditValue (mathematics)DeceptionAccountingExternal auditorBusinessStatisticsPsychologyMathematicsSocial psychologyInternal audit

Abstract

fetched live from OpenAlex

The study aims to determine the role of external audit in view of sudden financial collapse son Jordanian commercial banks. To achieve this, the researcher designed a questionnaire consists of (40) paragraphs.The study results show that there is a statistically significant impact (the first hypothesis) of external audit on sudden financial collapses on Jordanian commercial banks. The value of the relationship between the two variables is 0.638 which is statistically significant, because calculated f value is equal to (75.31) which is statistically significant as (0.000) value, which is less than (5%).The study also indicates that there is a statistically significant effect (the second hypothesis) of external audit on the compliance of the audit profession rules on Jordanian commercial banks. The value of the relationship between the two variables is 0.615 which is statistically significant, because calculated f value is equal to (60.09) which is statistically significant as (0.000) value, which is less than (5%).The findings suggest that there is a statistically significant effect (the third hypothesis) of external audit on the detection of deception and fraud on Jordanian commercial banks. Where the value of the relationship between the two variables is (0.673) which is statistically significant, because calculated f value is equal to 91.07 which is statistically significant as (0.000) value, which is less than (5%).

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.016
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.005
Threshold uncertainty score0.018

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.016
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.001
Scholarly communication0.0030.001
Open science0.0000.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0030.000

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 head0.046
GPT teacher head0.311
Teacher spread0.265 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

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".

Quick stats

Citations2
Published2020
Admission routes1
Has abstractyes

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