{"id":"W3121609766","doi":"10.2139/ssrn.3504037","title":"Measuring Audit Quality","year":2019,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Quality audit; Quality (philosophy); Audit; Business; Accounting; Physics","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":[0.01034725,0.0003375214,0.0004294051,0.006552013,0.0008399,0.003192974,0.0005025463,0.0007103856,0.005913961],"category_scores_gemma":[0.06238602,0.0003228687,0.00061084,0.004813835,0.0004822106,0.001624934,0.001046263,0.0007322978,0.001254181],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002010171,"about_ca_system_score_gemma":0.002243408,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004703684,"about_ca_topic_score_gemma":0.006427542,"domain_scores_codex":[0.9849073,0.003367161,0.001842264,0.0008767413,0.008333233,0.0006733193],"domain_scores_gemma":[0.9111722,0.02349825,0.01998306,0.006401713,0.03647117,0.002473593],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002341156,0.0002285401,0.7766046,0.0001957275,0.0001985829,0.00003046713,0.0005175904,0.001225124,0.001289117,0.003289755,0.005734607,0.2104519],"study_design_scores_gemma":[0.00003837056,0.0005366946,0.9715548,0.0002182867,0.0001852068,0.0002689913,0.0007653192,0.004600383,0.004628707,0.003206496,0.01395342,0.0000433235],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"methods","genre_scores_codex":[0.8908103,0.002902384,0.02665869,0.00198061,0.0003538106,0.0006398477,0.003583298,0.0008052359,0.0722658],"genre_scores_gemma":[0.9819683,0.0004551517,0.009561508,0.0001658669,0.00007606639,0.0001019593,0.001155714,0.00003649413,0.006478917],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.01034725,"threshold_uncertainty_score":0.05472213,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01444245288415285,"score_gpt":0.2131104911950587,"score_spread":0.1986680383109059,"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."}}