{"id":"W3021601783","doi":"10.1111/1911-3846.12617","title":"Common Auditors and Private Bank Loans*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":68,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Universiteit Maastricht; University of Technology Sydney","keywords":"Audit; Business; Auditor independence; Accounting; Syndicate; Auditor's report; Loan; Homophily; Finance; Joint audit; Internal audit","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":[0.002541452,0.000170172,0.000512171,0.001363589,0.0007487194,0.003071069,0.0003441584,0.000634614,0.005743043],"category_scores_gemma":[0.02606771,0.000172724,0.0002453241,0.001956725,0.001764682,0.001275651,0.002136712,0.0007088181,0.0004881055],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008377275,"about_ca_system_score_gemma":0.0007500488,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00447794,"about_ca_topic_score_gemma":0.004388364,"domain_scores_codex":[0.9969573,0.001104729,0.0002621107,0.0003966576,0.0007473978,0.0005318171],"domain_scores_gemma":[0.9014073,0.01999573,0.06682055,0.004441443,0.002321629,0.005013471],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006259271,0.0001989428,0.9687327,0.00004122169,0.0001230077,0.0003072258,0.001182243,0.001059963,0.0007260718,0.004515444,0.000803691,0.02168361],"study_design_scores_gemma":[0.00004605613,0.0001642145,0.9879025,0.00005332022,0.00006015841,0.0004309662,0.001399848,0.001411094,0.0005645771,0.005572819,0.002374122,0.00002030278],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9962065,0.0002799475,0.0002791357,0.0002686447,0.000006377881,0.000006610283,0.00006257837,0.000008949275,0.002881264],"genre_scores_gemma":[0.9995105,0.00004354465,0.00003047921,0.00001094884,0.00001248423,0.000001546229,0.00001701391,0.000001284012,0.0003721424],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005743043,"threshold_uncertainty_score":0.01921242,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08145904096964574,"score_gpt":0.3020938314256958,"score_spread":0.2206347904560501,"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."}}