{"id":"W3122176367","doi":"10.1111/1475-679x.12097","title":"Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence","year":2015,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":207,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"National Natural Science Foundation of China","keywords":"Business; Audit; General partnership; Earnings; Corporation; Auditor's report; Accounting; Opinion leadership; Empirical evidence; Marketing; Public relations; Finance","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":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.02205282,0.0002855149,0.0004925859,0.001672821,0.0003560185,0.001567489,0.001719134,0.0001418079,0.0001731426],"category_scores_gemma":[0.0851732,0.0002652083,0.0001474867,0.002426479,0.0001738272,0.005941403,0.001269442,0.002062007,0.0005107838],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004894346,"about_ca_system_score_gemma":0.0003392373,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007031191,"about_ca_topic_score_gemma":0.0001068883,"domain_scores_codex":[0.9935574,0.0001905419,0.001176897,0.0004963591,0.003511611,0.001067202],"domain_scores_gemma":[0.9850127,0.0007033556,0.01098268,0.0004651242,0.002756762,0.00007944616],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000398114,0.000288659,0.8624078,0.0005791659,0.0000572654,0.0003169744,0.0006143905,0.001272875,0.0005382839,0.002240409,0.07891095,0.05237513],"study_design_scores_gemma":[0.002960049,0.0001602953,0.3320289,0.005812755,0.00003310275,0.00003660519,0.002761032,0.002467448,0.00007708963,0.002822524,0.6501572,0.0006830077],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9776652,0.0009674131,0.00495236,0.00448168,0.001596896,0.000639992,0.000001783356,0.00005890723,0.009635719],"genre_scores_gemma":[0.9924613,0.000156128,0.000408057,0.0005000408,0.005638059,0.00002088408,0.000002688108,0.00006188866,0.000750927],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5712462,"threshold_uncertainty_score":0.99998,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1751278324736658,"score_gpt":0.3869947246134561,"score_spread":0.2118668921397903,"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."}}