{"id":"W2157251918","doi":"10.2139/ssrn.1855628","title":"Fair Value and Audit Fees","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":false,"ca_institutions":"Quest University Canada","funders":"","keywords":"Business; Audit; Accounting; Value (mathematics); Actuarial science; Mathematics; Statistics","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":[0.00534278,0.0006089314,0.001013692,0.003247905,0.002255534,0.01029861,0.001264194,0.004935781,0.01538558],"category_scores_gemma":[0.04398288,0.0004589871,0.0005644205,0.0029247,0.008518368,0.01349435,0.002437762,0.004329516,0.001262841],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004163493,"about_ca_system_score_gemma":0.002789906,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004169179,"about_ca_topic_score_gemma":0.00360838,"domain_scores_codex":[0.994961,0.001576438,0.0002673957,0.0006325173,0.001800534,0.0007621638],"domain_scores_gemma":[0.9837997,0.009535248,0.002059279,0.00194421,0.001671388,0.0009901024],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00001476088,0.00001515393,0.0003472604,0.00001035324,0.000004549502,0.0000228253,0.00009457669,0.0005905085,0.00003565434,0.9917691,0.001064044,0.006031277],"study_design_scores_gemma":[0.000004025303,0.000003881609,0.0003458502,0.00001402871,0.000003906479,0.00002634726,0.00003551939,0.0008962912,0.00002320952,0.9965558,0.002087121,0.000003907761],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1661853,0.01765449,0.09727287,0.02731851,0.001619835,0.00009959547,0.0003321714,0.0002327019,0.6892846],"genre_scores_gemma":[0.9488258,0.001607049,0.002421981,0.0004774866,0.0008296576,0.00003084507,0.00005386411,0.00003957603,0.04571371],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01538558,"threshold_uncertainty_score":0.05146986,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005448280726333645,"score_gpt":0.2003228652228406,"score_spread":0.194874584496507,"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."}}