{"id":"W3121881373","doi":"10.1111/abac.12081","title":"Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions","year":2016,"lang":"en","type":"article","venue":"Abacus","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Business; Endogeneity; Corporate governance; Accounting; Equity (law); Audit; China; Quality audit; Quality (philosophy); Sample (material); Incentive; External auditor; Control (management); Capital market; Finance; Economics; Internal audit","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":[0.0003670815,0.0002573034,0.0002844854,0.0002435041,0.0001946184,0.0002211433,0.0005556276,0.00008613689,0.0003506176],"category_scores_gemma":[0.005145556,0.0002080466,0.0001041388,0.0006075616,0.00004765741,0.001969583,0.0004609837,0.0002124674,0.0008770819],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001499047,"about_ca_system_score_gemma":0.00003588725,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00482024,"about_ca_topic_score_gemma":0.0003880257,"domain_scores_codex":[0.9981065,0.00001412822,0.0003757113,0.0005660103,0.000437188,0.0005004471],"domain_scores_gemma":[0.9963632,0.0001090919,0.00299638,0.0004405356,0.00006881229,0.00002196662],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006191958,0.0000612846,0.7098682,0.00004672143,0.00003201658,0.00004311452,0.0002307241,0.0003281292,0.001754501,0.002416767,0.002051729,0.2831049],"study_design_scores_gemma":[0.000724161,0.00001022581,0.9749333,0.001003138,0.00003789759,3.903916e-7,0.00006574272,0.0009442642,0.0002000089,0.002499615,0.01921725,0.0003640345],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9840741,0.0002929559,0.008351248,0.001187401,0.0006668386,0.0002377254,0.00000932724,0.0001428013,0.005037586],"genre_scores_gemma":[0.9962531,0.0001125667,0.0001655601,0.0001126702,0.002577335,0.00005771385,0.000008340618,0.00003489762,0.0006777685],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2827409,"threshold_uncertainty_score":0.9999009,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0158145292813613,"score_gpt":0.2358247437155339,"score_spread":0.2200102144341727,"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."}}