{"id":"W2980346025","doi":"10.2139/ssrn.3444676","title":"Audit Retendering and Mandatory Auditor Rotation","year":2019,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Audit; Accounting; Business; Joint audit; Auditor independence; Auditor's report; Chief audit executive; Internal audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.009973521,0.0002159859,0.000405742,0.00111156,0.002089439,0.002504683,0.001230629,0.002687832,0.0103149],"category_scores_gemma":[0.08414873,0.0002780453,0.0005819979,0.0007869803,0.001971221,0.002264794,0.00251055,0.002329344,0.0007424686],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00150398,"about_ca_system_score_gemma":0.00482245,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00334123,"about_ca_topic_score_gemma":0.005949684,"domain_scores_codex":[0.990207,0.004591092,0.0005682487,0.0007357487,0.001392312,0.002505639],"domain_scores_gemma":[0.8715392,0.07803705,0.03317556,0.0105772,0.003400438,0.003270593],"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":[0.009489913,0.004109424,0.3575741,0.0004015279,0.0001558035,0.004205699,0.01242334,0.006158041,0.006955442,0.2334851,0.01665316,0.3483885],"study_design_scores_gemma":[0.0006645844,0.005639023,0.7197213,0.0007481279,0.0004286471,0.00729889,0.02067679,0.02896541,0.01691583,0.1541881,0.04448855,0.0002648528],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9527642,0.0006440724,0.003402796,0.004449822,0.0001603781,0.00009554009,0.0001176291,0.0001100834,0.03825529],"genre_scores_gemma":[0.9969559,0.00006023072,0.0002971652,0.0001442068,0.00003719689,0.00001210682,0.00001480193,0.000004327485,0.002474185],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0103149,"threshold_uncertainty_score":0.0527457,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0041260079394838,"score_gpt":0.1880671535411123,"score_spread":0.1839411456016285,"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."}}