{"id":"W2115035596","doi":"10.2139/ssrn.1093554","title":"Governance Regulatory Changes, IFRS Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"ca_institutions":"Quest University Canada","funders":"","keywords":"Accounting; Business; Audit; Corporate governance; Joint audit; Empirical evidence; Audit committee; Chief audit executive; Internal audit; Audit evidence; Information technology audit; Finance","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":[0.005910276,0.0002188228,0.0005420703,0.002361273,0.0005821821,0.002247487,0.0006404647,0.000579741,0.005400637],"category_scores_gemma":[0.05090662,0.0003406605,0.0006879511,0.004248926,0.002297287,0.001643376,0.001187407,0.001524142,0.0002982776],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004619987,"about_ca_system_score_gemma":0.004971052,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.2787513,"about_ca_topic_score_gemma":0.334703,"domain_scores_codex":[0.9941542,0.0009123569,0.000854484,0.0005753363,0.002752347,0.0007513043],"domain_scores_gemma":[0.8978051,0.01946664,0.06562515,0.003842829,0.008967969,0.004292276],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003709914,0.0002229927,0.9545785,0.0002239763,0.0001442532,0.000199107,0.002875762,0.0003143933,0.0003890772,0.001426252,0.0009545907,0.03830002],"study_design_scores_gemma":[0.00001377237,0.00005605442,0.9973751,0.00003993083,0.00004918968,0.00005619868,0.0006272699,0.00009198295,0.0000726345,0.00007543897,0.001536025,0.00000642725],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.984257,0.001512907,0.0001762463,0.001177963,0.0000221999,0.00005432773,0.0003753393,0.00001496354,0.01240911],"genre_scores_gemma":[0.9967113,0.001148402,0.0001450266,0.00009814166,0.00002388605,0.00001103342,0.0002478382,0.000007115415,0.001607364],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2787513,"threshold_uncertainty_score":0.5542576,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01958974342480628,"score_gpt":0.227917742029039,"score_spread":0.2083279986042327,"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."}}