{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004506844,0.0001051417,0.0002628183,0.0009944632,0.0008714915,0.001772583,0.0004278749,0.0003674202,0.006105462],"category_scores_gemma":[0.03307629,0.0001400721,0.0002041983,0.00128086,0.0007906288,0.0009223981,0.001706437,0.0006643036,0.0005545928],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001355486,"about_ca_system_score_gemma":0.001709178,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007008436,"about_ca_topic_score_gemma":0.01248852,"domain_scores_codex":[0.9931746,0.002234329,0.0006983055,0.0005938453,0.002259271,0.001039648],"domain_scores_gemma":[0.9249743,0.01339763,0.03897036,0.00286425,0.008761531,0.01103203],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001158753,0.00008351686,0.9707587,0.00003688725,0.00003112356,0.0001834028,0.001015209,0.0002517548,0.0002974801,0.0004827626,0.001140651,0.02560266],"study_design_scores_gemma":[0.000007900579,0.0001391339,0.9929847,0.0000316987,0.00001226707,0.0005355465,0.002741616,0.0005811345,0.0001528287,0.000350712,0.002449366,0.00001315467],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9884846,0.000458838,0.001263109,0.0007749411,0.00005097461,0.00002824171,0.0001249011,0.00001668688,0.008797672],"genre_scores_gemma":[0.99857,0.0000677401,0.000160983,0.00005374441,0.00002800049,0.000004024677,0.00004769417,0.000002844641,0.00106501],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007008436,"threshold_uncertainty_score":0.02383476,"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."}}