{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006044921,0.0001124172,0.0002197764,0.00009303682,0.00008358159,0.00007220871,0.0001498802,0.00002982478,0.00005574659],"category_scores_gemma":[0.001024812,0.0001079566,0.00003203885,0.0001857428,0.0001132979,0.0003993881,0.000221313,0.00006738672,0.00001684624],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002241466,"about_ca_system_score_gemma":0.000009420789,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004058843,"about_ca_topic_score_gemma":0.0004011028,"domain_scores_codex":[0.9990979,0.000009757631,0.000289731,0.0002311841,0.0001683255,0.0002030789],"domain_scores_gemma":[0.9960984,0.00006965099,0.003573483,0.0001603964,0.00009179885,0.000006265975],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005388236,0.0001091635,0.7153723,0.0007898382,0.00005495646,0.000002710274,0.0001393776,0.00004747785,0.0009263088,0.2230273,0.003858641,0.05561802],"study_design_scores_gemma":[0.0007412087,0.0000223983,0.8676622,0.00007298199,0.00001991343,1.57962e-7,0.00006492386,0.001691099,0.00007305899,0.004947047,0.1245654,0.0001396262],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9206754,0.00003915242,0.06645639,0.0004622752,0.0001350103,0.0003253825,0.00000404461,0.00003695981,0.01186537],"genre_scores_gemma":[0.9968303,0.00001203538,0.002113253,0.0003832228,0.0003569414,0.00002231345,0.000007080243,0.00001459197,0.0002602086],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2180803,"threshold_uncertainty_score":0.4402341,"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."}}