{"id":"W2608653572","doi":"10.2308/ajpt-51772","title":"Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners","year":2017,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":44,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Audit; Accounting; Quality audit; Joint audit; Audit plan; Business; Information technology audit; Audit evidence; Performance audit; Convention; Chief audit executive; Internal audit; External auditor; Quality (philosophy); Accountability; Public relations; Political science; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.04194313,0.0002211162,0.0005448197,0.002067731,0.007003238,0.01716896,0.001119549,0.002581018,0.002016531],"category_scores_gemma":[0.0847627,0.0005210008,0.0002633882,0.002524245,0.01558269,0.01091806,0.008184739,0.004774833,0.0001609144],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01054825,"about_ca_system_score_gemma":0.01112867,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008907425,"about_ca_topic_score_gemma":0.005672452,"domain_scores_codex":[0.8968509,0.08282273,0.003195485,0.002170989,0.0103778,0.004582024],"domain_scores_gemma":[0.8583379,0.1028,0.01524843,0.005737027,0.0123159,0.00556083],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00007716687,0.00008574608,0.02108316,0.0001325773,0.00002332211,0.0004891389,0.7816793,0.0008191685,0.0008484848,0.1619797,0.002951266,0.02983098],"study_design_scores_gemma":[0.00001663955,0.00006903194,0.01068476,0.0002805674,0.00001483102,0.0004072067,0.8856468,0.001776539,0.0005642549,0.03976718,0.06070163,0.00007051467],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8588023,0.00185501,0.01787621,0.03201352,0.0001351826,0.0001654182,0.00006548779,0.00006771613,0.08901918],"genre_scores_gemma":[0.9981353,0.0001377802,0.000456529,0.0003484425,0.00001457839,0.00001663984,0.000008388864,0.00001030699,0.0008719105],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04194313,"threshold_uncertainty_score":0.2218192,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0418021920061848,"score_gpt":0.3302844635623353,"score_spread":0.2884822715561505,"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."}}