{"id":"W2567792876","doi":"","title":"Reconsideration on factors in auditor changes: legal institution to corporate governance tool","year":2007,"lang":"en","type":"article","venue":"Accounting","topic":"Banking, Crisis Management, COVID-19 Impact","field":"Agricultural and Biological Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Corporate governance; Accounting; Institution; Business; Audit; Auditor's report; Audit substantive test; External auditor; Political science; Internal audit; Law; Finance","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":[0.01646424,0.0002793691,0.0006126641,0.003303804,0.003491042,0.01401563,0.001993037,0.004724511,0.01419541],"category_scores_gemma":[0.0978472,0.0003722782,0.0005644017,0.00287821,0.008330888,0.009881143,0.002346279,0.004511748,0.0005727998],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006400139,"about_ca_system_score_gemma":0.01328018,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02220584,"about_ca_topic_score_gemma":0.03498803,"domain_scores_codex":[0.9892931,0.004453037,0.001089864,0.001237204,0.002060953,0.001865844],"domain_scores_gemma":[0.8514175,0.08898766,0.02207903,0.00805633,0.02261144,0.006848018],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0003010104,0.0005332134,0.1530965,0.0001976278,0.0001310576,0.001283523,0.006484561,0.003154358,0.001255122,0.7215944,0.02237691,0.08959174],"study_design_scores_gemma":[0.0001497977,0.0003298323,0.3304816,0.0007642828,0.0002762819,0.0007410322,0.02842195,0.01054344,0.00415217,0.5102419,0.1136415,0.0002562402],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5655934,0.00406988,0.01358867,0.2428663,0.00114556,0.0001942493,0.0003432328,0.0001770699,0.1720217],"genre_scores_gemma":[0.9926922,0.0002743175,0.0007194731,0.0023462,0.0002530817,0.00001386323,0.00001938265,0.0000180151,0.00366336],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02220584,"threshold_uncertainty_score":0.08707231,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04597106546235979,"score_gpt":0.2604365453608565,"score_spread":0.2144654798984967,"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."}}