The Impact of Joint Audit on Fraud Detection in Financial Statements From the Point of View of Auditors
Bibliographic record
Abstract
This study aimed to identify the application of joint audits to the detection of fraud in financial statements as well as the impact of joint audits on the detection of fraud in financial statements from the point of view of Jordanian auditors. The study focused on investigating the impact of joint audits of the procedures of understanding management and the board of directors, as well as examining the relationship with the relevant parties, the company and financial industry, financial results and operational characteristics in order to identify the impact of joint audits on detecting fraud in financial statements through these procedures. Results indicate that there is no statistically significant impact of joint audits on the detection of fraud in the financial statements at the level of (5%) for all fraud detecting procedures in the financial statements. The study recommends not adopting or applying joint audit.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.020 | 0.121 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.003 | 0.002 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.004 | 0.003 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.003 | 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 source (direct Gemma or distilled Codex), 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".