{"id":"W2996152321","doi":"10.1111/jbfa.12426","title":"How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership","year":2019,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Manitoba","funders":"","keywords":"Audit; Business; Accounting; Executive compensation; Incentive; Investment (military); Context (archaeology); Finance; Economics; Corporate governance; Microeconomics","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001679444,0.0003535305,0.0004970304,0.0002445752,0.000518213,0.0008167173,0.0009532284,0.0000932168,0.00003263876],"category_scores_gemma":[0.007161209,0.0001710809,0.0001416201,0.001102389,0.0004640803,0.003859056,0.000556285,0.0006066737,0.00003776039],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008905753,"about_ca_system_score_gemma":0.0001341237,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002183321,"about_ca_topic_score_gemma":0.0002593954,"domain_scores_codex":[0.9974363,0.00003859584,0.0007392695,0.0003428196,0.0009987918,0.0004442045],"domain_scores_gemma":[0.9788553,0.0002554063,0.01913236,0.0004351166,0.001307686,0.00001414241],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004106174,0.0002888122,0.826546,0.002049569,0.0004242217,0.00004401226,0.00298333,0.03195921,0.006771234,0.05739868,0.008494783,0.0626296],"study_design_scores_gemma":[0.0007473699,0.00001036773,0.528144,0.001095066,0.0001179701,0.00003303383,0.0009959019,0.0002738179,0.00007709694,0.002734046,0.4654429,0.000328418],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.980438,0.00060426,0.007431668,0.009487987,0.0007715122,0.0003685289,0.000004828096,0.00002435316,0.000868848],"genre_scores_gemma":[0.9943203,0.0002703625,0.0004669838,0.002327314,0.001293433,0.00001308676,0.000003970324,0.00003398141,0.001270514],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4569481,"threshold_uncertainty_score":0.8573154,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01341921708285631,"score_gpt":0.2077374729989673,"score_spread":0.194318255916111,"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."}}