{"id":"W2080743838","doi":"10.2308/accr-50198","title":"Audit Quality and Auditor Reputation: Evidence from Japan","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":444,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Reputation; Audit; Business; Accounting; Agency (philosophy); Quality audit; Argument (complex analysis); Quality (philosophy); Quarter (Canadian coin); Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00503983,0.0002142063,0.0005644985,0.003042411,0.001200802,0.002861844,0.000517896,0.0006686791,0.001882001],"category_scores_gemma":[0.02833907,0.0003484792,0.000343382,0.006004441,0.001254703,0.001011164,0.001996862,0.0006830579,0.0002657441],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00165769,"about_ca_system_score_gemma":0.001529445,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06174163,"about_ca_topic_score_gemma":0.07454638,"domain_scores_codex":[0.996022,0.001384598,0.0005180603,0.0004442591,0.001071786,0.0005592147],"domain_scores_gemma":[0.9073504,0.01631948,0.05744771,0.004527021,0.01025842,0.004096888],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001594279,0.00007206461,0.9916478,0.00005579833,0.00008059386,0.0001697287,0.002012924,0.00006362295,0.00007261369,0.0001558524,0.0006535485,0.00485582],"study_design_scores_gemma":[0.00001198715,0.00004223266,0.9970685,0.0000350283,0.00007998316,0.00009486169,0.001673791,0.00009357902,0.00004884556,0.0000450366,0.000797461,0.000008772196],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.994927,0.001247709,0.00007371223,0.0002774868,0.000008685403,0.00001029328,0.0002109396,0.000003310463,0.00324087],"genre_scores_gemma":[0.9989945,0.0005245315,0.00003396664,0.00006197628,0.00001999536,0.000003505267,0.000155259,0.000003113347,0.0002031041],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06174163,"threshold_uncertainty_score":0.1227645,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04589314439070872,"score_gpt":0.2976864528099862,"score_spread":0.2517933084192774,"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."}}