{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009414594,0.0002385545,0.0004568957,0.0005565442,0.0001230825,0.0001771887,0.0004941665,0.00008840906,0.0001153507],"category_scores_gemma":[0.002220811,0.0002316088,0.0001340276,0.0008584378,0.0000464428,0.001736557,0.00008783317,0.0003398164,0.0003694736],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001481272,"about_ca_system_score_gemma":0.0001522999,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007161112,"about_ca_topic_score_gemma":0.001193219,"domain_scores_codex":[0.9979898,0.00001792096,0.0007130891,0.0002627214,0.0006192483,0.0003972485],"domain_scores_gemma":[0.963255,0.0001265035,0.03567076,0.0002782964,0.000649509,0.00001988566],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000599682,0.0003727979,0.605833,0.003326397,0.0002693041,0.0003497761,0.0003160356,0.02540784,0.02608648,0.1077976,0.06548238,0.1641588],"study_design_scores_gemma":[0.001365977,0.0001245665,0.6369209,0.001440867,0.00008575073,0.000007979583,0.00003568224,0.001279014,0.001411722,0.004329209,0.3526078,0.0003904958],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.986559,0.0001285626,0.003954101,0.0003505851,0.001101396,0.0003114553,0.000001492855,0.00002483491,0.007568557],"genre_scores_gemma":[0.9962885,0.0000333371,0.0003674042,0.001097346,0.0009538164,0.00000352863,0.000004126967,0.00004530759,0.001206566],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2871254,"threshold_uncertainty_score":0.9994503,"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."}}