{"id":"W1971296419","doi":"10.1080/16081625.2014.928988","title":"Are evaluations of audit quality influenced by management’s intentions and outcomes?","year":2014,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"Peking University; University of Alberta","keywords":"Audit; Accounting; Earnings management; Quality audit; Certification; Quality (philosophy); Control (management); Psychology; Shareholder; Business; Earnings; Impression management; Actuarial science; Social psychology; Corporate governance; Economics; Finance; Management","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003139777,0.0002788538,0.0006297555,0.0004709985,0.0002538449,0.0004095381,0.0005666832,0.00008538799,0.00009311981],"category_scores_gemma":[0.005287586,0.0002917355,0.0002155977,0.000317175,0.0001569424,0.002214154,0.0003380888,0.0003435126,0.00005520693],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001142477,"about_ca_system_score_gemma":0.00002899994,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000799932,"about_ca_topic_score_gemma":0.00006066092,"domain_scores_codex":[0.9974281,0.00003925316,0.001400036,0.0003392741,0.000397957,0.0003953353],"domain_scores_gemma":[0.9650345,0.0001652144,0.03386625,0.0003766451,0.0005275905,0.00002975659],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000434639,0.0001631777,0.8809444,0.0003872169,0.0004557315,0.000002831167,0.00008898692,0.0009885802,0.0003150652,0.04936185,0.008432044,0.05881663],"study_design_scores_gemma":[0.001692716,0.00002442698,0.8369961,0.000292374,0.0003664908,0.000007356061,0.003683502,0.001000286,0.00005045409,0.0123985,0.1430033,0.0004845379],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9388866,0.00006232022,0.03489841,0.00192191,0.0006557155,0.0002520945,0.00001227773,0.00004279316,0.02326786],"genre_scores_gemma":[0.9973472,0.0001028914,0.0009667298,0.0006192237,0.0003474009,0.000007011779,0.00000837868,0.00004266427,0.0005584693],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1345713,"threshold_uncertainty_score":0.9999534,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01526887026420606,"score_gpt":0.2564482734887967,"score_spread":0.2411794032245906,"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."}}