{"id":"W2105862826","doi":"10.1111/1911-3846.12004","title":"How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":179,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta; University of Waterloo","funders":"","keywords":"Independence (probability theory); Audit; Work (physics); Auditor independence; Accounting; Business; Political science; Internal audit; Engineering; Joint audit","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.1859131,0.0007689313,0.001100606,0.00402333,0.009173943,0.02985711,0.004261295,0.01935376,0.01002178],"category_scores_gemma":[0.3288295,0.001153493,0.001339287,0.004603212,0.01810978,0.02615882,0.01012582,0.01131545,0.00296071],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01454494,"about_ca_system_score_gemma":0.05855762,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01104748,"about_ca_topic_score_gemma":0.01744447,"domain_scores_codex":[0.8044741,0.1293916,0.006287755,0.009385546,0.02437953,0.02608158],"domain_scores_gemma":[0.7289085,0.1417319,0.03804762,0.02645714,0.04240389,0.02245101],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0002759361,0.001536668,0.03370648,0.001535953,0.0004867005,0.0006278307,0.02303137,0.007298479,0.00133527,0.547988,0.1058837,0.2762935],"study_design_scores_gemma":[0.0009585304,0.001215908,0.06496553,0.005735154,0.0002829836,0.001053419,0.06375794,0.006682581,0.00391419,0.5242488,0.3265097,0.0006752045],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.09026732,0.006543252,0.03381376,0.7119853,0.002764571,0.0005736904,0.0001001224,0.0007380658,0.1532139],"genre_scores_gemma":[0.9219841,0.002658025,0.01464365,0.05107036,0.001319958,0.000439869,0.00005761759,0.0002052859,0.007621047],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1859131,"threshold_uncertainty_score":0.9832142,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03148855325865706,"score_gpt":0.3137872123623477,"score_spread":0.2822986591036907,"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."}}