{"id":"W3011505042","doi":"10.1111/1911-3846.12486","title":"Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":352,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Accrual; Business; Quality audit; Auditor independence; Audit evidence; External auditor; Earnings; Joint audit; Quality (philosophy); Auditor's report; Internal audit","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1509575188749808,"score_gpt":0.3888964207947557,"score_spread":0.2379389019197749,"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."}}