{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003082675,0.0002016028,0.000290695,0.001047342,0.0005457932,0.001536828,0.0004239151,0.0005313666,0.004463072],"category_scores_gemma":[0.03371928,0.0001598836,0.0005185978,0.001238879,0.001221034,0.001046584,0.001135382,0.0008377244,0.0002395224],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001233274,"about_ca_system_score_gemma":0.001048269,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01029672,"about_ca_topic_score_gemma":0.01399422,"domain_scores_codex":[0.9963158,0.0014044,0.0003021339,0.0003938157,0.000929674,0.0006541157],"domain_scores_gemma":[0.9185196,0.0391568,0.02573799,0.003299101,0.004923054,0.008363378],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001505688,0.0001714649,0.9909611,0.00001279926,0.00005522708,0.00007415884,0.0004565026,0.0002657362,0.0002201384,0.0001773417,0.00009808713,0.007356847],"study_design_scores_gemma":[0.000004176802,0.00008006675,0.998777,0.000006518888,0.00001315361,0.00003276973,0.0003579064,0.0004106608,0.00007403544,0.0001143688,0.0001234459,0.000005950853],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997501,0.0001507713,0.0001449898,0.0001191433,0.000005678925,0.000006277658,0.00004535718,0.000004190549,0.002022583],"genre_scores_gemma":[0.9996188,0.00003062821,0.0000317193,0.00001341675,0.00000552981,0.000001732853,0.00002722816,0.000001337398,0.0002696498],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01029672,"threshold_uncertainty_score":0.0204736,"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."}}