{"id":"W3117419759","doi":"10.2308/jiar-2020-068","title":"The Market for Audit Services: The Role of Market Power","year":2020,"lang":"en","type":"article","venue":"Journal of International Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto; Simon Fraser University; University of British Columbia","funders":"","keywords":"Audit; Market power; Business; Competition (biology); Market share; Joint audit; Accounting; Industrial organization; Economics; Finance; Internal audit; Microeconomics; Monopoly","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002673673,0.0002046977,0.0005658594,0.001244256,0.0009347404,0.008613084,0.0007745516,0.001382744,0.01321952],"category_scores_gemma":[0.01711235,0.000254304,0.000246929,0.001170476,0.00722013,0.007342635,0.00191586,0.001267352,0.0006242777],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001873388,"about_ca_system_score_gemma":0.0008513331,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001469681,"about_ca_topic_score_gemma":0.0007867583,"domain_scores_codex":[0.9986798,0.0006150481,0.00003437299,0.0001674162,0.00031483,0.000188488],"domain_scores_gemma":[0.9702961,0.02120241,0.004728958,0.0007725821,0.001179322,0.001820526],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001801205,0.0001076478,0.01372594,0.00007491266,0.00004671473,0.0004089974,0.0006896254,0.007661986,0.001361102,0.9540591,0.002434546,0.01924934],"study_design_scores_gemma":[0.0001432129,0.00008761445,0.0208947,0.00006291944,0.00002906249,0.0002636926,0.0009165045,0.0377004,0.0005612614,0.9314122,0.007877662,0.00005079874],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.754913,0.002785509,0.01638023,0.01636837,0.00008293104,0.00005738678,0.0002059952,0.0001298231,0.2090767],"genre_scores_gemma":[0.9987645,0.0001271087,0.0002022667,0.00007271316,0.0000537495,0.00000476766,0.00000721847,0.000006137464,0.000761651],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01321952,"threshold_uncertainty_score":0.04422367,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01590585544290487,"score_gpt":0.2793757005086489,"score_spread":0.2634698450657441,"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."}}