{"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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002360698,0.0001467893,0.0001612091,0.0001910557,0.0002434607,0.0003220996,0.0003514873,0.00004445642,0.0004262255],"category_scores_gemma":[0.0001340711,0.000132816,0.00008833432,0.0003736658,0.00001435124,0.0009709911,0.0001298921,0.0007542926,0.003163237],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003653396,"about_ca_system_score_gemma":0.0002549427,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001638937,"about_ca_topic_score_gemma":0.0001917446,"domain_scores_codex":[0.9976835,0.00001323766,0.0002927781,0.0002113082,0.0004597547,0.001339455],"domain_scores_gemma":[0.999293,0.00002103826,0.0002921955,0.0001790205,0.0002049598,0.000009731742],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00002419796,0.00004830511,0.1241748,0.00004841256,0.0001004745,0.000001355423,0.00001182162,0.0004220324,0.0002195268,0.8693235,0.0008692511,0.004756353],"study_design_scores_gemma":[0.002193731,0.00004650514,0.1087558,0.00009413864,0.0001349072,0.00006107533,0.00339765,0.001030355,0.0000404291,0.7222179,0.1610741,0.0009534375],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9312989,0.0005075967,0.007892459,0.002798388,0.00109354,0.0002165486,3.658142e-7,0.0001898141,0.05600239],"genre_scores_gemma":[0.9920268,0.00008823969,0.00003898407,0.001256863,0.00196412,0.000001712427,0.000005906683,0.00003319335,0.004584148],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1602049,"threshold_uncertainty_score":0.9976129,"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."}}