{"id":"W2292619177","doi":"","title":"Financial Reporting Quality in Greece: A Case Study of Auditor’s Qualifications","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Accounting; Business; Audit; Quality (philosophy); Earnings quality; International Financial Reporting Standards; Quality audit; Finance; Earnings; Accrual","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":[0.002881797,0.0002191378,0.0003492062,0.001799205,0.001267201,0.001967024,0.0007090268,0.001668758,0.00163229],"category_scores_gemma":[0.009695525,0.0001997308,0.0003954355,0.002569926,0.001453444,0.0009622675,0.001601994,0.000503433,0.0001830148],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002563579,"about_ca_system_score_gemma":0.003198361,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02516579,"about_ca_topic_score_gemma":0.02373178,"domain_scores_codex":[0.9975609,0.001077207,0.0002319082,0.0002261975,0.0003917683,0.0005120689],"domain_scores_gemma":[0.9931713,0.00277875,0.001802651,0.0005074504,0.0009037939,0.0008359883],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002392558,0.0008103838,0.8018005,0.0003035481,0.0001188207,0.04663152,0.07046786,0.001972215,0.001432638,0.004179213,0.001796758,0.07024721],"study_design_scores_gemma":[0.00003903913,0.0005406798,0.857966,0.0003176245,0.00008447738,0.01922558,0.1075443,0.002214242,0.001020565,0.001178165,0.009812482,0.00005680919],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9978396,0.000114749,0.0001043095,0.0002518456,0.000005564827,0.00001040983,0.00002471388,0.000003671516,0.001645044],"genre_scores_gemma":[0.9994076,0.00008270466,0.00009506375,0.00002735471,0.000004096535,0.000002183617,0.00001419209,0.000002261687,0.0003646222],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02516579,"threshold_uncertainty_score":0.05003864,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03861586257285415,"score_gpt":0.2880011819921676,"score_spread":0.2493853194193135,"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."}}