{"id":"W3047591958","doi":"10.1111/1911-3846.12636","title":"<scp>PCAOB</scp> Inspections and the Differential Audit Quality Effect for Big 4 and <scp>Non–Big</scp> 4 <scp>US</scp> Auditors*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":54,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Quality audit; Listed company; Scrutiny; Big Four; Quality (philosophy); 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":[0.003710049,0.0001894842,0.0002689201,0.001597477,0.0006418952,0.001447334,0.0005378005,0.000552879,0.005231518],"category_scores_gemma":[0.02105909,0.0002462751,0.0004928347,0.00124245,0.001204553,0.0006404003,0.001659185,0.001212126,0.0003220503],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002002546,"about_ca_system_score_gemma":0.001703134,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02772467,"about_ca_topic_score_gemma":0.0365804,"domain_scores_codex":[0.996777,0.0006527929,0.0002161994,0.0003319919,0.001207494,0.0008145754],"domain_scores_gemma":[0.9125849,0.02243435,0.04935123,0.003479839,0.007347322,0.004802409],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004108183,0.0002025961,0.9829269,0.00002856513,0.00006065797,0.0001007804,0.0003087148,0.0008932651,0.001918707,0.000649459,0.0007777314,0.01172179],"study_design_scores_gemma":[0.000005766971,0.0001058948,0.9981007,0.000006702716,0.00001087939,0.00002340161,0.0003174916,0.0003942795,0.0005796603,0.0001154957,0.0003345414,0.000005144917],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997282,0.00005542521,0.0002392628,0.0001850962,0.000007533547,0.00001477598,0.00007963119,0.00001733033,0.002119042],"genre_scores_gemma":[0.9992649,0.00001378583,0.0000962404,0.00004101178,0.00000658832,0.000004945523,0.0000526201,0.000002664604,0.0005171928],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02772467,"threshold_uncertainty_score":0.05512661,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0429720865366368,"score_gpt":0.2930469942742975,"score_spread":0.2500749077376607,"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."}}