{"id":"W2905155338","doi":"10.1111/1911-3846.12427","title":"Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":92,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Nebraska-Lincoln; University of Kentucky","keywords":"Audit; Business; Quality (philosophy); Accounting; Quality audit; Association (psychology); Affect (linguistics); Going concern; Finance; Auditor's report; Psychology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[{"model":"gemma","categories":[],"domain":null,"study_design":"observational","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low","status":"direct model label, unvalidated"},{"model":"gpt","categories":[],"domain":null,"study_design":"observational","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"high","status":"direct model label, unvalidated"}],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.01350768,0.0003873695,0.0006049899,0.0006156788,0.002013811,0.001423242,0.0007602085,0.0001851444,0.0004468655],"category_scores_gemma":[0.09200338,0.0003958809,0.0001264958,0.001675112,0.001266014,0.002778709,0.002451642,0.001067029,0.0008905375],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001022308,"about_ca_system_score_gemma":0.0002170034,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004382348,"about_ca_topic_score_gemma":0.0004273251,"domain_scores_codex":[0.9942692,0.0001273807,0.00163044,0.001169198,0.001654463,0.001149343],"domain_scores_gemma":[0.9764721,0.0004184475,0.02039195,0.0009248982,0.00173328,0.00005935006],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001902149,0.0001285219,0.725544,0.0008450046,0.00004613207,0.000159595,0.00027476,0.000001495807,0.0009891252,0.03239734,0.1926151,0.04680866],"study_design_scores_gemma":[0.0006551933,0.00003365155,0.4476109,0.0003003612,0.000009017243,0.000006555211,0.0002883241,0.0005196371,0.00006623246,0.008522321,0.5415391,0.0004486909],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8399456,0.0004154633,0.003818217,0.003563841,0.0006917951,0.0008266571,0.000009860487,0.0004415288,0.150287],"genre_scores_gemma":[0.9878368,0.00001145927,0.0003626684,0.001917407,0.006315819,0.00004828645,0.0000484143,0.00008316072,0.003375977],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.348924,"threshold_uncertainty_score":0.9998874,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1335444323274725,"score_gpt":0.3621997238564194,"score_spread":0.2286552915289469,"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."}}