{"id":"W2157100882","doi":"10.2139/ssrn.1011096","title":"Audit Office Size, Audit Quality and Audit Pricing","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":78,"is_retracted":false,"has_abstract":false,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Audit; Business; Quality audit; Audit evidence; Accounting; Joint audit; Information technology audit; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003432008,0.0004006059,0.0004477609,0.0002199391,0.0007414602,0.0005828368,0.0005886601,0.0001123235,0.0002261253],"category_scores_gemma":[0.006229997,0.0003914483,0.0001607288,0.0006336727,0.00007605485,0.001666747,0.0002201882,0.002088487,0.0003435262],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006851761,"about_ca_system_score_gemma":0.0004123035,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000367324,"about_ca_topic_score_gemma":0.0006099521,"domain_scores_codex":[0.9952582,0.00005053981,0.0006859585,0.0005609264,0.0007408432,0.002703594],"domain_scores_gemma":[0.9892976,0.0001324978,0.009979063,0.0003344526,0.0002123941,0.00004400455],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002364233,0.0002251906,0.01606131,0.0001433694,0.0003045189,0.00004507808,0.00009940938,0.0004580455,0.001324046,0.5035637,0.01057283,0.4669661],"study_design_scores_gemma":[0.003159223,0.0002396495,0.3326504,0.0002697949,0.0003085224,0.0001807279,0.001124266,0.0006248635,0.00003820256,0.2788236,0.3811341,0.001446651],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7820917,0.002375303,0.1584748,0.01734637,0.0007718949,0.0005657435,0.000002627701,0.0004597974,0.03791183],"genre_scores_gemma":[0.9850324,0.001118097,0.0001734347,0.004053241,0.003024077,0.000004511405,0.000005046673,0.00005096421,0.006538189],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4655194,"threshold_uncertainty_score":0.9998537,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008670434122467903,"score_gpt":0.234172891207409,"score_spread":0.2255024570849411,"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."}}