{"id":"W2944808760","doi":"10.1002/jcaf.22383","title":"Effects of regulation on audits: A Canadian example","year":2019,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Incentive; Equity (law); Quality audit; Issuer; Initial public offering; Joint audit; External auditor; Finance; Economics; Internal audit","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":[0.004747333,0.0003228401,0.0004531397,0.004276972,0.005207505,0.003508598,0.001159003,0.0009534532,0.005086852],"category_scores_gemma":[0.0253998,0.0002156531,0.0009385764,0.01343538,0.002050448,0.0008450702,0.001254022,0.001351656,0.0003263384],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08419104,"about_ca_system_score_gemma":0.0940234,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9960184,"about_ca_topic_score_gemma":0.9967563,"domain_scores_codex":[0.9904805,0.001417204,0.0002322853,0.000588873,0.005112717,0.002168403],"domain_scores_gemma":[0.9620037,0.008069769,0.003065274,0.00130995,0.02332078,0.002230489],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008589897,0.0004465481,0.7088758,0.000507331,0.0002761934,0.00163406,0.004180413,0.01721789,0.001190395,0.05418912,0.0888087,0.1218144],"study_design_scores_gemma":[0.0001545492,0.0001500356,0.8792607,0.0003226355,0.0002504298,0.0002855811,0.007691445,0.0130912,0.0009877001,0.003320143,0.09428761,0.000197988],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8254526,0.005220315,0.002446452,0.0212489,0.0002554124,0.0002806743,0.01491739,0.0001990734,0.1299791],"genre_scores_gemma":[0.9865382,0.002121156,0.001206898,0.0008595056,0.00004556238,0.00002582724,0.001839439,0.00002939123,0.007334188],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08419104,"threshold_uncertainty_score":0.6108516,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009756314423994467,"score_gpt":0.1831556001280888,"score_spread":0.1733992857040944,"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."}}