{"id":"W2588646083","doi":"10.3386/w23273","title":"Competing for Capital: Auditing and Credibility in Financial Reporting","year":2017,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Credibility; Audit; Accounting; Business; Capital (architecture); Finance; Geography; Political science","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":[0.02244593,0.0004708258,0.0007150873,0.002105732,0.002358657,0.01162173,0.001082405,0.004170185,0.009655473],"category_scores_gemma":[0.2042529,0.000557815,0.0006243926,0.003279912,0.00550971,0.01141231,0.004794612,0.004159727,0.0007628658],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00441182,"about_ca_system_score_gemma":0.004811081,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009948576,"about_ca_topic_score_gemma":0.007238714,"domain_scores_codex":[0.9759213,0.01434249,0.001536212,0.001497227,0.004933447,0.001769243],"domain_scores_gemma":[0.6436294,0.2565634,0.07252209,0.01058881,0.01272648,0.003969947],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0009596766,0.0005242978,0.1841277,0.0004962231,0.0001709108,0.001170369,0.00730299,0.01973016,0.001288249,0.5944065,0.01340364,0.1764192],"study_design_scores_gemma":[0.00018582,0.0002420953,0.08603599,0.001206408,0.0003107376,0.001244479,0.004569977,0.05231842,0.003788176,0.8271506,0.02267546,0.0002717308],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"other","genre_scores_codex":[0.6308911,0.01709161,0.05135991,0.05984978,0.0003968221,0.0002443118,0.0005656781,0.000165325,0.2394354],"genre_scores_gemma":[0.9949521,0.0009556052,0.00136875,0.0002969559,0.0001656443,0.00001846443,0.00003834213,0.00001369343,0.002190394],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.02244593,"threshold_uncertainty_score":0.1187069,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.4034322903226146,"score_gpt":0.4842026124263386,"score_spread":0.08077032210372392,"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."}}