{"id":"W2886331547","doi":"10.1111/abac.12138","title":"Demand for and Assessment of Audit Quality in Private Companies","year":2018,"lang":"en","type":"article","venue":"Abacus","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Audit; Business; Accounting; Financial statement; Quality audit; Internal audit; Audit plan; Incentive; Information technology audit; Joint audit; Quality (philosophy); Audit risk; External auditor; Variety (cybernetics); Economics","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":[0.008599747,0.0000838256,0.0002184952,0.001595407,0.001655162,0.003953606,0.0004053666,0.0008361843,0.002630937],"category_scores_gemma":[0.05252678,0.0003148015,0.0001470161,0.001186754,0.001732838,0.001441009,0.001232882,0.0006972735,0.0002595247],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005731866,"about_ca_system_score_gemma":0.00444464,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0451025,"about_ca_topic_score_gemma":0.06298104,"domain_scores_codex":[0.9899623,0.004781742,0.0006574572,0.0005737814,0.002977784,0.00104694],"domain_scores_gemma":[0.8676209,0.06753536,0.03086311,0.006640252,0.01953118,0.007809179],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005243224,0.0003168224,0.8730046,0.0001158625,0.00003554165,0.0005636027,0.04304989,0.0008779383,0.005061892,0.004820122,0.00218317,0.06944618],"study_design_scores_gemma":[0.00003182147,0.000242941,0.9130601,0.0001575491,0.00002133533,0.0005244545,0.06733282,0.005152566,0.001647636,0.002701926,0.009040875,0.00008588454],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9938107,0.00008141074,0.0002654186,0.0007054,0.000002542503,0.0000155027,0.00003280322,0.000009156227,0.005077255],"genre_scores_gemma":[0.9992204,0.00004152475,0.0001618154,0.0000513271,0.000002934875,0.000003039255,0.00001519389,0.0000024488,0.0005012801],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0451025,"threshold_uncertainty_score":0.08967996,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02396350060640366,"score_gpt":0.2969696223669503,"score_spread":0.2730061217605467,"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."}}