{"id":"W3012217463","doi":"10.1111/1911-3846.12599","title":"Audit Regulation and Cost of Equity Capital: Evidence from the <scp>PCAOB</scp>'s International Inspection Regime*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":50,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Exploit; Business; Equity (law); Cost of capital; Corporate governance; Allowance (engineering); Monetary economics; Economics; Finance; Market economy; Operations management","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002985998,0.0002126027,0.0002602215,0.0002026997,0.0005743529,0.0008920492,0.001051501,0.00009599817,0.0001024405],"category_scores_gemma":[0.04085737,0.0001891591,0.00007429072,0.0008685761,0.000382969,0.00369428,0.002147234,0.0006628216,0.0002023611],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009408745,"about_ca_system_score_gemma":0.00009722665,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003884635,"about_ca_topic_score_gemma":0.0001087171,"domain_scores_codex":[0.996831,0.00009468206,0.0005218049,0.0006572144,0.001498112,0.0003971673],"domain_scores_gemma":[0.9926879,0.001272764,0.004799823,0.0004206859,0.0007859372,0.00003290099],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001097828,0.00006385185,0.6344843,0.0003375464,0.0001336285,0.00002065809,0.001913709,0.0001647439,0.009177227,0.007898951,0.3077607,0.03793487],"study_design_scores_gemma":[0.0008221052,0.00003427998,0.5675772,0.0007914315,0.00002205407,0.000001090996,0.003251856,0.01450566,0.0005267959,0.00353026,0.4087824,0.0001547996],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9383008,0.001535451,0.009941179,0.01881536,0.0005157861,0.001108463,0.00002018042,0.0002877421,0.02947496],"genre_scores_gemma":[0.9952807,0.0001380417,0.00008219254,0.001097284,0.0026334,0.00003895978,0.00006821346,0.00004297789,0.0006182509],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1010217,"threshold_uncertainty_score":0.9672219,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0891995569301676,"score_gpt":0.3204265584537937,"score_spread":0.2312270015236261,"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."}}