{"id":"W2127242833","doi":"10.2139/ssrn.2111710","title":"Do Joint Audits Improve or Impair Audit Quality?","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto; University of British Columbia","funders":"","keywords":"Audit; Business; Quality audit; Joint (building); Accounting; Engineering","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":[0.01532931,0.000367154,0.001001313,0.001711472,0.0009496762,0.004599822,0.0008731313,0.003015999,0.007746247],"category_scores_gemma":[0.1185338,0.000644455,0.001016797,0.002149687,0.002537798,0.004084798,0.001758119,0.00176803,0.001716102],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001358885,"about_ca_system_score_gemma":0.003530115,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00477382,"about_ca_topic_score_gemma":0.009692564,"domain_scores_codex":[0.9870127,0.005755968,0.001392874,0.001032186,0.002891771,0.001914506],"domain_scores_gemma":[0.8460835,0.04862335,0.07326925,0.009872943,0.0144844,0.007666497],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003713455,0.001753577,0.8107772,0.0005707035,0.001182768,0.0002235457,0.001100856,0.0006470626,0.001304462,0.002709751,0.007740235,0.1682764],"study_design_scores_gemma":[0.000299956,0.001382496,0.9847077,0.0002807146,0.0005837681,0.000344034,0.001491963,0.000686692,0.0008902749,0.005020332,0.00427128,0.00004070617],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9644168,0.007515459,0.0007531416,0.01640179,0.0006178081,0.00006378746,0.000558882,0.00009205468,0.009580182],"genre_scores_gemma":[0.9960297,0.001575956,0.0003547014,0.0009087536,0.0002155352,0.00001102864,0.0001294279,0.00001749626,0.0007573904],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01532931,"threshold_uncertainty_score":0.08107007,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01559812887294806,"score_gpt":0.248729440353147,"score_spread":0.2331313114801989,"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."}}