{"id":"W2982110386","doi":"10.1111/1911-3846.12575","title":"Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?<sup><b>*</b></sup>","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Reputation; Accounting; Going concern; Quality audit; Business; Auditor's report; Quality (philosophy); Actuarial science; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.008618029,0.0001895214,0.0004679396,0.001230204,0.0007753829,0.003131616,0.0009245878,0.001294573,0.02367008],"category_scores_gemma":[0.1070088,0.0001960176,0.0006505136,0.001879691,0.0007998114,0.001940734,0.001399471,0.001595052,0.002776199],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001890358,"about_ca_system_score_gemma":0.001128442,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0109308,"about_ca_topic_score_gemma":0.01259951,"domain_scores_codex":[0.9923311,0.002995043,0.001085199,0.0005129216,0.00209983,0.000975766],"domain_scores_gemma":[0.7210018,0.1284941,0.1220649,0.005579466,0.01783333,0.005026381],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003916458,0.0001754817,0.9732003,0.0001009011,0.00008313781,0.0001593556,0.001062653,0.0004827825,0.0001764129,0.0007687143,0.009016258,0.01438223],"study_design_scores_gemma":[0.00001285988,0.0001532205,0.9900134,0.0001210059,0.00006646203,0.000141397,0.004193049,0.001280955,0.0005474674,0.0007505244,0.002698639,0.00002097742],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9701641,0.0004321569,0.0006299634,0.007197734,0.0001207338,0.00009734428,0.001805467,0.00003168717,0.01952092],"genre_scores_gemma":[0.9971712,0.0001536172,0.0001072403,0.000557284,0.0001015411,0.00003665261,0.0004857037,0.000009296664,0.001377507],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02367008,"threshold_uncertainty_score":0.07918429,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03079584803712615,"score_gpt":0.2966169325760288,"score_spread":0.2658210845389027,"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."}}