{"id":"W2765509485","doi":"","title":"Transparency reports, audit quality and information asymmetry","year":2016,"lang":"en","type":"article","venue":"Queensland's institutional digital repository (The University of Queensland)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transparency (behavior); Accounting; Audit; Business; Quality audit; Joint audit; Audit evidence; Corporate governance; Information technology audit; Internal audit; Finance; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.02441581,0.0002434089,0.0004630794,0.004053079,0.000682646,0.004355592,0.0005332469,0.0009106208,0.003584512],"category_scores_gemma":[0.1602271,0.0002527302,0.0004504012,0.005528843,0.002838293,0.004550499,0.001745228,0.001337065,0.0002707284],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002458201,"about_ca_system_score_gemma":0.002440391,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00427133,"about_ca_topic_score_gemma":0.003043752,"domain_scores_codex":[0.9739255,0.01209507,0.002488665,0.0009185749,0.009193938,0.001378337],"domain_scores_gemma":[0.4600456,0.2367484,0.2668027,0.01325021,0.01909179,0.004061324],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008620349,0.0004726182,0.8409442,0.0005143069,0.0003112133,0.0003612589,0.004677917,0.00394717,0.0007802392,0.0497025,0.003023492,0.09440316],"study_design_scores_gemma":[0.00009627225,0.000368444,0.9208117,0.000484572,0.0001490814,0.0006276452,0.00350216,0.007299705,0.001422917,0.05838144,0.006714781,0.0001412852],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9527658,0.003854014,0.007026945,0.006757293,0.0000814444,0.0001267168,0.000661037,0.00006287212,0.02866388],"genre_scores_gemma":[0.9985512,0.000340239,0.0004975515,0.000103463,0.0000583368,0.000009318562,0.00006248581,0.000005232641,0.000372091],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02441581,"threshold_uncertainty_score":0.1291246,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009356867430687945,"score_gpt":0.1884159344067529,"score_spread":0.1790590669760649,"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."}}