{"id":"W1655289504","doi":"10.1111/1911-3846.12163","title":"Audit Report Restrictions in Debt Covenants","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Covenant; Business; Audit; Loan; Debt; Accounting; Quality audit; Finance; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01439148,0.0001929587,0.0006278525,0.001935972,0.001412462,0.003320561,0.001212732,0.001228916,0.005202525],"category_scores_gemma":[0.1011246,0.0003685724,0.00036489,0.002373365,0.001792656,0.001507715,0.002225848,0.002420263,0.0004673799],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00176833,"about_ca_system_score_gemma":0.002519402,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007390631,"about_ca_topic_score_gemma":0.008688511,"domain_scores_codex":[0.9793601,0.007498444,0.003201097,0.002077065,0.004804728,0.003058627],"domain_scores_gemma":[0.5578541,0.1268829,0.2884917,0.0113495,0.008160511,0.007261376],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000309546,0.000307217,0.9773825,0.00005726031,0.000051832,0.0004175389,0.0008641378,0.001482494,0.0004655765,0.004992585,0.0009801537,0.01268908],"study_design_scores_gemma":[0.0000530806,0.0003434193,0.9770488,0.0001518199,0.00008207817,0.001076379,0.003011757,0.006006256,0.001490971,0.004638826,0.006050037,0.00004653525],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9935188,0.000352012,0.0005023909,0.0004124273,0.000009402135,0.00003699438,0.0002021621,0.00001090918,0.004954967],"genre_scores_gemma":[0.999118,0.00006111091,0.00009101826,0.0000503813,0.00001473994,0.00001210139,0.0001089725,0.000002111672,0.0005415198],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01439148,"threshold_uncertainty_score":0.07611036,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08287871827716763,"score_gpt":0.325129725707566,"score_spread":0.2422510074303984,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}