{"id":"W1930990701","doi":"10.1506/9b5d-hllp-bbqe-8n3f","title":"Independence in Appearance and in Fact: An Experimental Investigation*","year":2003,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":174,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Auditor independence; Accounting; Independence (probability theory); Audit; Business; Commission; Proxy (statistics); Incentive; External auditor; Monetary economics; Actuarial science; Economics; Finance; Internal audit; Microeconomics; Joint audit","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.004862011,0.0002299115,0.0002647576,0.000883947,0.0002906717,0.0006884923,0.000487273,0.0001213235,0.00008825561],"category_scores_gemma":[0.006738708,0.0002577734,0.00002535618,0.001577807,0.0002781067,0.004844049,0.0003905044,0.0009082397,0.0001361619],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001142211,"about_ca_system_score_gemma":0.00012162,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002309012,"about_ca_topic_score_gemma":0.0004913248,"domain_scores_codex":[0.9970208,0.0001429823,0.0004753887,0.0007503747,0.0009429586,0.0006674879],"domain_scores_gemma":[0.9976727,0.0001004754,0.001657388,0.0003608904,0.0001756047,0.00003288443],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004552273,0.00009629881,0.9815373,0.0001454922,0.000003486556,0.00007127469,0.0004169302,0.0000535374,0.003744927,0.01103512,0.0004795787,0.002370537],"study_design_scores_gemma":[0.002901498,0.00004210558,0.9257014,0.0009300122,0.000002444851,0.000005688336,0.00589969,0.003181811,0.001963265,0.008448252,0.05007234,0.0008514901],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9721395,0.001064295,0.0002201486,0.0004211533,0.0001061631,0.0005920493,7.929546e-7,0.00007519589,0.02538069],"genre_scores_gemma":[0.9985638,0.0000134718,0.00009726542,0.0005803678,0.0001888342,0.00008298988,0.000008944386,0.00004411794,0.0004202182],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05583589,"threshold_uncertainty_score":0.9999874,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.055867117146393,"score_gpt":0.3078820652687393,"score_spread":0.2520149481223464,"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."}}