{"id":"W3122654056","doi":"10.1111/1911-3846.12013","title":"Auditor Fees and Fraud Firms","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":89,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Auditor independence; Quality audit; Audit; Enforcement; Commission; Endogeneity; External auditor; Audit substantive test; Inherent risk (accounting); Joint audit; Finance; Economics; Internal audit; Law; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002566166,0.0002130728,0.0004159622,0.003575644,0.001004851,0.004165344,0.0005706091,0.001390494,0.00430145],"category_scores_gemma":[0.04802313,0.0002973608,0.0005949223,0.004283235,0.001614516,0.002374094,0.002101279,0.001509694,0.0004666467],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002669773,"about_ca_system_score_gemma":0.001726239,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009109379,"about_ca_topic_score_gemma":0.007625467,"domain_scores_codex":[0.9931525,0.001908926,0.0007005832,0.0004399994,0.002270671,0.001527435],"domain_scores_gemma":[0.8576951,0.0279221,0.09822478,0.002787008,0.004744616,0.008626443],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005599532,0.0001299627,0.9903837,0.00001349172,0.00003971439,0.00009695953,0.0002052907,0.000593212,0.00004938187,0.001945978,0.0004362632,0.006050016],"study_design_scores_gemma":[0.00001076175,0.00005631658,0.9935859,0.00004460714,0.00002882908,0.0003832628,0.0006038541,0.001677351,0.0001113268,0.002126183,0.001357776,0.00001397046],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9934235,0.0009047944,0.0001864213,0.001430563,0.00001066105,0.00001362042,0.0001191353,0.00000808959,0.003903301],"genre_scores_gemma":[0.9991241,0.0002267697,0.00003800719,0.00004802465,0.00001924289,0.000002709606,0.00006086328,0.000001584414,0.0004787012],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009109379,"threshold_uncertainty_score":0.01937062,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04485743020284062,"score_gpt":0.2962895309041141,"score_spread":0.2514321007012735,"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."}}