{"id":"W2118190503","doi":"10.5539/ass.v9n9p243","title":"The Effect of Audit Firm Size on Independent Auditor’s Opinion: Conceptual Framework","year":2013,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Auditor's report; Business; Audit; Going concern; Competence (human resources); Auditor independence; Affect (linguistics); Human capital; Quality audit; Quality (philosophy); External auditor; Variables; Joint audit; Internal audit; Economics; Psychology; Management","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001099356,0.0002000088,0.0002169647,0.00006108319,0.001465467,0.0005274048,0.001179377,0.00008788484,0.0005149907],"category_scores_gemma":[0.01235019,0.0001457444,0.00009997193,0.00103713,0.001362431,0.0009975912,0.0005056945,0.0003407398,0.001059128],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001141881,"about_ca_system_score_gemma":0.00004493024,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002657269,"about_ca_topic_score_gemma":0.0000103401,"domain_scores_codex":[0.9974735,0.0000327115,0.0002735472,0.0004238431,0.001240327,0.0005560287],"domain_scores_gemma":[0.9946331,0.000428234,0.004453812,0.0003003806,0.0001592073,0.00002524415],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00004301361,0.00004413188,0.01934031,0.00007398079,0.00003344219,0.000003801077,0.0008103034,0.00001032523,0.0003732201,0.2555012,0.07984138,0.6439248],"study_design_scores_gemma":[0.0005238886,0.0001206691,0.6406218,0.0001373072,0.00002141114,3.574473e-7,0.001426704,0.0000519165,0.0002438875,0.006762052,0.3497162,0.0003737289],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2820811,0.00008099824,0.006062856,0.01420879,0.008241786,0.001796376,0.000004680453,0.0003019842,0.6872214],"genre_scores_gemma":[0.9947697,0.000005001563,0.00004497172,0.0008217604,0.003625168,0.00005727512,9.608771e-7,0.00001738722,0.0006577781],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7126886,"threshold_uncertainty_score":0.9998345,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006575640471843648,"score_gpt":0.237676117052661,"score_spread":0.2311004765808174,"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."}}