{"id":"W2035329342","doi":"10.1108/maj-03-2013-0836","title":"The effects of auditor rotation on client management's negotiation strategies","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Negotiation; Audit; Accounting; Business; Auditor independence; Originality; Joint audit; External auditor; Psychology; Internal audit; Social psychology; Political science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01383394,0.0003372761,0.0002893147,0.0004968565,0.001726306,0.003008182,0.0008124587,0.0005348353,0.008640779],"category_scores_gemma":[0.07420769,0.0003852698,0.0003488774,0.0004959629,0.002297268,0.001226297,0.002483422,0.001040787,0.0007177298],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002178409,"about_ca_system_score_gemma":0.002719582,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002620466,"about_ca_topic_score_gemma":0.002502745,"domain_scores_codex":[0.9657656,0.02701085,0.001130278,0.001339626,0.0031243,0.001629223],"domain_scores_gemma":[0.8922589,0.07572504,0.01856242,0.005727371,0.003248215,0.004478121],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.009722528,0.004589953,0.5947601,0.0006943744,0.0002615761,0.001153763,0.08410918,0.00362396,0.03044499,0.008374709,0.002010551,0.2602543],"study_design_scores_gemma":[0.0005805516,0.006960808,0.8561444,0.0004019847,0.0002239756,0.0008899507,0.1033241,0.005188144,0.009560516,0.004216192,0.01233478,0.000174587],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9924552,0.00009217024,0.0009272077,0.0002102892,0.00001417864,0.00007771911,0.00001309487,0.00001684308,0.006193183],"genre_scores_gemma":[0.9984938,0.00005306693,0.0007664969,0.00004298261,0.000004491376,0.00005393573,0.00001155183,0.000006490754,0.0005670562],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01383394,"threshold_uncertainty_score":0.07316172,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003630384519192076,"score_gpt":0.1957666367331279,"score_spread":0.1921362522139358,"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."}}