{"id":"W2133346244","doi":"10.2139/ssrn.966022","title":"Auditor Locality, Audit Quality and Audit Pricing","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":false,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Audit; Business; Quality audit; Accounting; Audit evidence; Auditor's report; Locality; Joint audit; Auditor independence; Internal 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004438055,0.0001407324,0.0006970812,0.001984342,0.001895754,0.004039171,0.0008944998,0.001165577,0.01709173],"category_scores_gemma":[0.04041632,0.0002662508,0.0003566188,0.003896742,0.004400366,0.003103067,0.002245709,0.001101729,0.0008978453],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002704066,"about_ca_system_score_gemma":0.002871799,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02177854,"about_ca_topic_score_gemma":0.03003303,"domain_scores_codex":[0.9955648,0.002559533,0.0002649264,0.0003390218,0.0006067345,0.0006650146],"domain_scores_gemma":[0.9068865,0.04680693,0.02628235,0.003338572,0.005009645,0.01167594],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001163499,0.0007089914,0.937719,0.00007925188,0.0002658316,0.0004444434,0.001594328,0.003234359,0.0004180566,0.02600512,0.002059009,0.02630829],"study_design_scores_gemma":[0.0001958026,0.0005706955,0.9550433,0.000103901,0.0002270587,0.0004117286,0.005193816,0.002952848,0.0003139802,0.03139882,0.003529667,0.0000584333],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9766275,0.001666358,0.002412642,0.002684084,0.00003127495,0.00002532631,0.0001950065,0.0000406312,0.01631715],"genre_scores_gemma":[0.9978971,0.0001102712,0.0001158205,0.00004849328,0.00002887638,0.000003359254,0.00002283084,0.00000689336,0.001766235],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02177854,"threshold_uncertainty_score":0.05717748,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01395852540111003,"score_gpt":0.2374410842710896,"score_spread":0.2234825588699795,"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."}}