{"id":"W3122141067","doi":"10.1111/1911-3846.12011","title":"Office Size of Big 4 Auditors and Client Restatements","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":350,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Business; Quality audit; Quality (philosophy); Earnings management; Balance sheet; Sample (material); Big Four; Earnings quality; Earnings; Test (biology); Accrual","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0502044673058651,"score_gpt":0.3059751710352561,"score_spread":0.255770703729391,"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."}}