{"id":"W2001506956","doi":"10.1111/j.1099-1123.2008.00373.x","title":"An Examination of Auditor Choice using Evidence from Andersen's Demise","year":2008,"lang":"en","type":"article","venue":"International Journal of Auditing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto; York University","funders":"","keywords":"Audit; Accounting; Bankruptcy; Business; Portfolio; Auditor's report; External auditor; Sample (material); Quality (philosophy); Quality audit; Auditor independence; Actuarial science; Economics; Finance; Joint audit; Internal audit","routes":{"ca_aff":true,"ca_fund":false,"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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0007794362,0.0001718114,0.0002643838,0.0003865199,0.0001416171,0.0001528275,0.0007642914,0.00005946475,0.0002890484],"category_scores_gemma":[0.01386449,0.000176859,0.0001279712,0.0002518707,0.0000909235,0.004331644,0.000167554,0.0002597147,0.00002177212],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001673491,"about_ca_system_score_gemma":0.00006291724,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003917162,"about_ca_topic_score_gemma":0.00002644114,"domain_scores_codex":[0.9975953,0.00003855379,0.0007691336,0.0002239368,0.001178728,0.0001943142],"domain_scores_gemma":[0.9758172,0.000325559,0.0221966,0.0001504234,0.001486138,0.00002405833],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002785397,0.0004827406,0.6075534,0.0001775585,0.0007176156,0.0008301841,0.001536872,0.02497811,0.1305389,0.001054133,0.004520267,0.2273317],"study_design_scores_gemma":[0.001890162,0.00006842375,0.9313164,0.002403731,0.0002063947,0.0001107761,0.00086171,0.03984223,0.004165535,0.0006133044,0.01796894,0.0005523835],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8681731,0.00009259363,0.1293671,0.0003249586,0.001383787,0.00006501273,0.000004380792,0.00002599199,0.0005630456],"genre_scores_gemma":[0.987405,0.00005667715,0.00339629,0.0003107909,0.008743705,0.000001106344,0.00000868494,0.00002808829,0.00004964003],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3237631,"threshold_uncertainty_score":0.9944422,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03524544006174638,"score_gpt":0.2771520167016787,"score_spread":0.2419065766399323,"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."}}