{"id":"W3119517859","doi":"10.5267/j.ac.2021.1.001","title":"Specialist tenure of audit partner and audit quality","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Financial Analysis and Corporate Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Quality audit; Audit evidence; Accounting; Business; Joint audit; Chief audit executive; Quality (philosophy); Auditor independence; External auditor; 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,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004010337,0.0001419549,0.0003222249,0.00005272092,0.0001649643,0.0002225702,0.0001157121,0.00006125212,0.0003906207],"category_scores_gemma":[0.0003758376,0.0001334835,0.00009913934,0.0005523852,0.00006609651,0.000776732,0.0002207069,0.0001039404,0.00008883773],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000137793,"about_ca_system_score_gemma":0.00004317173,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001536466,"about_ca_topic_score_gemma":0.001163725,"domain_scores_codex":[0.9987578,0.000009443007,0.000402685,0.0003119479,0.0002999795,0.000218145],"domain_scores_gemma":[0.9986911,0.00003510666,0.0006325434,0.0002471433,0.0003861441,0.000007959619],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003099709,0.0001413647,0.6042606,0.0005242418,0.00008209272,0.00007465183,0.00005655493,0.00004055491,0.01031823,0.3380817,0.02152448,0.0248645],"study_design_scores_gemma":[0.0003420137,0.000002778955,0.7289057,0.00008861341,0.00009083908,0.000002731342,0.000241596,0.0003454809,0.0004066431,0.01029325,0.2589725,0.0003078314],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9660112,0.0004576515,0.0001751846,0.001330205,0.0002881334,0.00005641954,0.000006199907,0.00003859685,0.03163636],"genre_scores_gemma":[0.9954977,0.0000392806,0.0001284991,0.001214135,0.001821721,0.000003944789,0.00002245153,0.00001560949,0.001256672],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3277885,"threshold_uncertainty_score":0.5443298,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02354525146874287,"score_gpt":0.2389807088792912,"score_spread":0.2154354574105483,"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."}}