{"id":"W1978210782","doi":"10.1506/t776-2658-q417-1110","title":"The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*","year":2007,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":68,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Audit; Accounting; Financial statement; Certification; Taxpayer; Political science; Generally Accepted Auditing Standards; Zhàng; Compliance (psychology); Library science; Management; Business; Psychology; Law; Financial accounting; China; Economics; Accounting information system; Computer science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts"],"consensus_categories":[],"category_scores_codex":[0.01432338,0.0002482552,0.000357277,0.0003766374,0.001661196,0.000541079,0.001091431,0.00008681993,0.0000596518],"category_scores_gemma":[0.04814789,0.000160852,0.0002092436,0.001740118,0.0009469002,0.001203543,0.001000172,0.0007502102,0.000022378],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000227966,"about_ca_system_score_gemma":0.0003458637,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001402211,"about_ca_topic_score_gemma":0.0001980285,"domain_scores_codex":[0.995472,0.0001642808,0.000925063,0.0004674485,0.002217388,0.0007537825],"domain_scores_gemma":[0.9835188,0.002385784,0.01079408,0.0008786988,0.00238721,0.00003547669],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003282065,0.0001755454,0.8129855,0.000543723,0.000201938,0.000007546986,0.0003636198,0.0000749043,0.001806732,0.04494189,0.08039831,0.0581721],"study_design_scores_gemma":[0.0008891245,0.00006289643,0.8929423,0.0006418262,0.00001059326,0.000001187246,0.004369059,0.0005319295,0.0003558046,0.002876607,0.09701346,0.0003051824],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.930145,0.0006122908,0.002583126,0.003804753,0.0005107775,0.0008511172,0.0000454373,0.00008061851,0.06136692],"genre_scores_gemma":[0.9983935,0.00002202453,0.00002815508,0.00008566701,0.001010127,0.00002001353,0.000009037074,0.00004187036,0.0003896203],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07995684,"threshold_uncertainty_score":0.9996385,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09271503755749264,"score_gpt":0.3890583008354001,"score_spread":0.2963432632779075,"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."}}