{"id":"W2108626185","doi":"10.1177/0148558x14544503","title":"The Effect of Audit Experience on Audit Fees and Audit Quality","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":243,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor","funders":"","keywords":"Audit; Accounting; Quality audit; Audit evidence; Business; Joint audit; Accrual; Audit plan; Information technology audit; Walk-through test; Chief audit executive; Internal audit; Performance audit; Certification; Economics; Management; Earnings","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","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.006184794,0.0004784261,0.0008562625,0.0002592776,0.0009582732,0.0005806668,0.001096011,0.0001214096,0.00003706845],"category_scores_gemma":[0.04310384,0.0003551347,0.0002758513,0.0006832514,0.0004030059,0.001606495,0.0004753633,0.000779274,0.00006774804],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001033552,"about_ca_system_score_gemma":0.00004440205,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001847567,"about_ca_topic_score_gemma":0.00003371005,"domain_scores_codex":[0.995889,0.0001386793,0.001488631,0.0005186553,0.001252751,0.0007122653],"domain_scores_gemma":[0.9552892,0.002055669,0.04155998,0.0005730067,0.0004935627,0.00002860793],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0007330658,0.0001296695,0.3604486,0.00148459,0.0002112719,0.00004990543,0.0004687289,0.004260636,0.003422991,0.02277517,0.02385529,0.5821601],"study_design_scores_gemma":[0.002246446,0.0004454312,0.4899637,0.002460531,0.0001656966,0.00003115853,0.0003307022,0.001996015,0.002284201,0.001431996,0.4978388,0.0008053189],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9825826,0.0003259238,0.008702649,0.001653225,0.001236973,0.0002505917,0.000002677991,0.00007176215,0.00517357],"genre_scores_gemma":[0.9951514,0.0001554743,0.0003513843,0.0006772952,0.003142402,0.00001616689,0.000001546954,0.00006328631,0.0004410508],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5813547,"threshold_uncertainty_score":0.9998901,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00774493308126621,"score_gpt":0.2404890361485474,"score_spread":0.2327441030672812,"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."}}