{"id":"W2164870459","doi":"10.5430/afr.v3n4p45","title":"Investment Opportunities and Audit Report Lags: Initial Evidence","year":2014,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Investment (military); Business; Scope (computer science); Earnings; Accounting; Joint audit; Work (physics); Lag; External auditor; Finance; Internal audit","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005922004,0.0003697477,0.0003619192,0.001275642,0.0004143163,0.002131017,0.0007543532,0.0008506479,0.01435692],"category_scores_gemma":[0.0545727,0.0002975902,0.0005251975,0.002583541,0.001089084,0.001989934,0.001507417,0.001712315,0.001561651],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005291965,"about_ca_system_score_gemma":0.0006887597,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0032397,"about_ca_topic_score_gemma":0.003703412,"domain_scores_codex":[0.9970858,0.000895527,0.0003849388,0.0005441779,0.0006648026,0.0004247334],"domain_scores_gemma":[0.6666868,0.1782159,0.1349024,0.006195472,0.006583961,0.007415324],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002275194,0.0001230377,0.9873434,0.0001071758,0.0001028378,0.00007512643,0.0001728589,0.0001463698,0.00008838072,0.0008644992,0.0003609878,0.01038764],"study_design_scores_gemma":[0.00001968284,0.000217276,0.9933536,0.0001993403,0.000140311,0.0001570563,0.0005828463,0.0005310554,0.0002635838,0.001212743,0.003308534,0.00001386703],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9674276,0.01039441,0.001820027,0.003610593,0.00008672608,0.00004649299,0.001123184,0.00003850289,0.01545244],"genre_scores_gemma":[0.9953826,0.002275416,0.000316647,0.0002103498,0.0001257533,0.00001000849,0.0005247939,0.00001381921,0.001140561],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01435692,"threshold_uncertainty_score":0.04802865,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09559601582897226,"score_gpt":0.3251044519764508,"score_spread":0.2295084361474786,"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."}}