{"id":"W2129616399","doi":"10.2308/bria-10044","title":"Nonaudit Services and Independence in Appearance: Decision Context Matters","year":2011,"lang":"en","type":"article","venue":"Behavioral Research in Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Auditor independence; Audit; Context (archaeology); Independence (probability theory); Witness; Asset (computer security); Business; Accounting; Value (mathematics); Task (project management); Auditor's report; Computer security; Economics; Computer science; Political science; Law; Internal audit; Management; Joint audit","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003655822,0.0002562102,0.0003025124,0.001100546,0.0002469136,0.0006046558,0.0008128129,0.0001477214,0.0002558543],"category_scores_gemma":[0.0008481084,0.0002698862,0.00004070655,0.00156838,0.0001920007,0.003130211,0.001315969,0.001025551,0.0005014928],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001505008,"about_ca_system_score_gemma":0.00003201345,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02717437,"about_ca_topic_score_gemma":0.009564586,"domain_scores_codex":[0.9963524,0.00004421975,0.0005420074,0.0007400527,0.001315381,0.001005879],"domain_scores_gemma":[0.9971805,0.00009257373,0.002080643,0.0003595104,0.0002580041,0.00002880656],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008515305,0.0001167578,0.7472941,0.0002374847,0.000002173879,0.0001726747,0.0003589617,0.000007182708,0.0002477249,0.0009452429,0.0001935419,0.250339],"study_design_scores_gemma":[0.001167776,0.00002145625,0.975446,0.001675039,0.000008726507,0.000003598948,0.003037487,0.0009585155,0.00005583609,0.002924829,0.01429147,0.0004092072],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9945933,0.0002318043,0.0005454884,0.0002970574,0.0001855808,0.0005597415,0.000001461057,0.00006876334,0.003516829],"genre_scores_gemma":[0.9982582,0.00005268398,0.0003534141,0.0008583708,0.0002296266,0.00008899387,0.0000041154,0.00005087569,0.0001037331],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2499298,"threshold_uncertainty_score":0.9999753,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08880170230155862,"score_gpt":0.344994376657017,"score_spread":0.2561926743554583,"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."}}