Characteristics of ACs and their impact on the period of issuing the auditor’s report: An Empirical study on Jordanian public shareholding companies
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.
Bibliographic record
Abstract
This study aimed to examine the characteristics of audit committees (ACs) on the short delay in issuing audit reports. Using data for 97 companies in the industrial and service sectors in the Jordanian context, for the period between 2017 and 2021. The results of this study showed that the independence of ACs has an important and negative impact on reducing the delay in issuing financial reporting (FR). However, the study did not find the importance of the rest of the characteristics related to ACs to reduce the delay in issuing audit reports between Jordanian companies. The study concluded that the mechanisms of corporate governance in Jordanian companies are not effective, compared to the more developed countries. Thus, policy makers are supposed to enforce governance practices in Jordanian companies in substance, rather than simply adhering to practices in form.
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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 | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| 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 it