{"id":"W2168120868","doi":"10.2308/accr.2009.84.5.1429","title":"Cross-Listing Audit Fee Premiums: Theory and Evidence","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":306,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Cross listing; Audit; Business; Cross country; Accounting; Listing (finance); Liability; Legal liability; Finance; Economics; Demographic economics; Corporate governance","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":[0.004307604,0.0003061231,0.0004448769,0.002068134,0.0003042566,0.001758024,0.000790584,0.001023029,0.007172558],"category_scores_gemma":[0.02349599,0.0002263502,0.0005650136,0.001385034,0.001511815,0.001523065,0.001060304,0.001225327,0.0004782056],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00105382,"about_ca_system_score_gemma":0.0003914217,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004619505,"about_ca_topic_score_gemma":0.002470392,"domain_scores_codex":[0.998354,0.0005041376,0.0001026149,0.0002937979,0.0005593449,0.0001862289],"domain_scores_gemma":[0.8926966,0.06387338,0.03300461,0.003556413,0.004558469,0.002310504],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004428366,0.0005340257,0.9384823,0.0001574861,0.0004312113,0.0003009915,0.0002533587,0.005656914,0.0004850144,0.01148193,0.001328698,0.0404451],"study_design_scores_gemma":[0.0001109076,0.0002978858,0.9663727,0.00009800136,0.0003597455,0.000370815,0.000259772,0.01828231,0.001069433,0.01159494,0.001150401,0.00003305883],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9857632,0.003130062,0.00195674,0.001231438,0.00002559113,0.00001796208,0.0002281526,0.00005692099,0.007589846],"genre_scores_gemma":[0.9993987,0.0002289953,0.00008667007,0.00005851111,0.00002476092,0.000001028901,0.00005554581,0.000001837763,0.0001438909],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007172558,"threshold_uncertainty_score":0.02399457,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.019930614901694,"score_gpt":0.2774501364556272,"score_spread":0.2575195215539332,"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."}}