{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.006581731,0.0003567075,0.0004517871,0.00007822461,0.0007295871,0.001024066,0.001005485,0.00005540215,0.0003986942],"category_scores_gemma":[0.04652212,0.0002600969,0.0001279837,0.0007380869,0.0001671506,0.002432047,0.0006119771,0.000405671,0.0006560537],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004769438,"about_ca_system_score_gemma":0.00002236848,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001248979,"about_ca_topic_score_gemma":0.000008747725,"domain_scores_codex":[0.9976249,0.00006928773,0.000610725,0.0005810266,0.0005548358,0.0005592481],"domain_scores_gemma":[0.988366,0.0005622876,0.01004017,0.0007688865,0.0002462953,0.00001635795],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003795858,0.00003710198,0.03870428,0.007920037,0.00004634844,0.00001874926,0.00008628105,0.00003388799,0.0001974425,0.06338576,0.01697397,0.8725582],"study_design_scores_gemma":[0.0003039512,0.00001514224,0.2286673,0.02559146,0.0004267076,0.0000189024,0.00005392242,0.0002466611,0.00001330602,0.01285066,0.7310881,0.0007239512],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.3658184,0.4826242,0.02327617,0.02800196,0.001127153,0.003787929,0.000003169808,0.001631365,0.09372964],"genre_scores_gemma":[0.9421835,0.01614767,0.0001502083,0.03726289,0.001969852,0.00003774484,0.000004159231,0.00005117252,0.002192841],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8718342,"threshold_uncertainty_score":0.9999851,"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."}}