{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004835788,0.0005221447,0.0005038108,0.002754063,0.000587692,0.002536335,0.001285341,0.001737991,0.007170626],"category_scores_gemma":[0.01401356,0.0002770889,0.00112907,0.002038982,0.003814659,0.001895409,0.002027494,0.001338982,0.000421941],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001961418,"about_ca_system_score_gemma":0.002256904,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006004762,"about_ca_topic_score_gemma":0.003154552,"domain_scores_codex":[0.9955059,0.001993158,0.000290001,0.0006981181,0.0008426575,0.0006700054],"domain_scores_gemma":[0.9590054,0.02729768,0.008813106,0.0007529425,0.001784642,0.002346231],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0004206986,0.001640432,0.9026877,0.0003645369,0.0005183003,0.0008228227,0.008995144,0.004101251,0.001314829,0.05197759,0.001396371,0.02576037],"study_design_scores_gemma":[0.00011892,0.001413141,0.9347523,0.0003732706,0.0006831134,0.0003323942,0.009546559,0.02136884,0.0006467807,0.02665615,0.003980019,0.0001284553],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.962956,0.001037774,0.01025433,0.003199539,0.00007055987,0.0003914076,0.000481342,0.00003235412,0.02157669],"genre_scores_gemma":[0.9975325,0.0002362872,0.001144975,0.00008532281,0.00003943663,0.0001126751,0.00009775239,0.000002940846,0.0007479227],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007170626,"threshold_uncertainty_score":0.02557439,"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."}}