{"id":"W2085096807","doi":"10.5539/ass.v10n6p161","title":"Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Independence?","year":2014,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Reputation; Big Four; Independence (probability theory); Auditor independence; Sample (material); Internal audit; Joint audit; Chief audit executive; Statistics; Sociology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.003862175,0.0001689399,0.0004211092,0.002207062,0.001440507,0.003451384,0.0005798407,0.0008279604,0.007114621],"category_scores_gemma":[0.02141353,0.0002877553,0.0003379971,0.002469376,0.002727804,0.003010746,0.002561211,0.0009842475,0.0006436185],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001546143,"about_ca_system_score_gemma":0.002281298,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01466909,"about_ca_topic_score_gemma":0.01836912,"domain_scores_codex":[0.9961766,0.001021009,0.0001839366,0.0003439361,0.0008169803,0.001457486],"domain_scores_gemma":[0.9529262,0.009210111,0.02661247,0.001642877,0.002418583,0.007189689],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000124154,0.00009956294,0.9834898,0.00002394506,0.00003168148,0.0001325107,0.003916374,0.00003885489,0.0001169829,0.001811862,0.0004346276,0.009779798],"study_design_scores_gemma":[0.000009526789,0.00005688404,0.9881108,0.00003459377,0.00001333093,0.0001972556,0.008925807,0.00009065372,0.00007142415,0.0008204081,0.001657942,0.00001146437],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9930753,0.0003337438,0.0001757549,0.001072009,0.00001596035,0.00001251875,0.00005942659,0.000003893006,0.005251351],"genre_scores_gemma":[0.9992083,0.000108165,0.00004538969,0.0001605383,0.00001399513,0.00000602937,0.00005520998,0.000001223757,0.0004011991],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01466909,"threshold_uncertainty_score":0.02916741,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008332155334420286,"score_gpt":0.2143234022316131,"score_spread":0.2059912468971928,"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."}}