{"id":"W2280567402","doi":"10.2139/ssrn.2477962","title":"How Do Market Agents Assess Audit Quality?","year":2015,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Audit; Business; Quality audit; Audit evidence; Joint audit; Corporate governance; Information technology audit; Chief audit executive; Audit plan; Audit committee; Internal audit; Finance","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":[0.01372235,0.0003372001,0.0006461823,0.002494122,0.0005507764,0.006818796,0.0004982363,0.002108222,0.004270237],"category_scores_gemma":[0.1026383,0.0003341594,0.0002884496,0.001512828,0.001191122,0.005748674,0.00106416,0.001120526,0.001532118],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009639384,"about_ca_system_score_gemma":0.001042111,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002683938,"about_ca_topic_score_gemma":0.002290362,"domain_scores_codex":[0.9937186,0.003209092,0.0005363023,0.0004854997,0.001474052,0.0005765548],"domain_scores_gemma":[0.9208983,0.02755239,0.02974048,0.003813151,0.01507327,0.002922319],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000681924,0.0004162984,0.8348598,0.0001481139,0.0004692744,0.00009403495,0.001417816,0.001624097,0.001093982,0.009557594,0.006985869,0.1426512],"study_design_scores_gemma":[0.0001801862,0.0006633557,0.9204038,0.0002587688,0.0003137546,0.0003688657,0.00389058,0.01693994,0.002256357,0.03813775,0.01644534,0.0001413208],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9356546,0.003162294,0.00869408,0.01177773,0.0002923757,0.0001135949,0.0004100417,0.0001299476,0.03976538],"genre_scores_gemma":[0.9955618,0.0005380837,0.00142685,0.0006146477,0.0001110637,0.00001732255,0.0000897726,0.00002011898,0.001620322],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01372235,"threshold_uncertainty_score":0.07257158,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0260690969917041,"score_gpt":0.2582577342475614,"score_spread":0.2321886372558573,"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."}}