{"id":"W3123448065","doi":"10.2139/ssrn.1533127","title":"Auditor Size and Audit Quality Revisited: The Importance of Audit Technology","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":33,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia; Université Laval","funders":"","keywords":"Audit; Quality audit; Accounting; Business; Audit evidence; Joint audit; Auditor independence; Audit substantive test; 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":[],"consensus_categories":[],"category_scores_codex":[0.002399777,0.0001511427,0.0002034826,0.0001529736,0.0003703076,0.0001378895,0.0004489618,0.00009398866,0.0001807731],"category_scores_gemma":[0.001150811,0.0001072433,0.00005784623,0.0006186657,0.000147226,0.0004260816,0.000203367,0.00130733,0.0000471331],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007030224,"about_ca_system_score_gemma":0.0002218693,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006047822,"about_ca_topic_score_gemma":0.0007273169,"domain_scores_codex":[0.9982406,0.00001256742,0.0004035802,0.0002104134,0.000304457,0.0008283574],"domain_scores_gemma":[0.9986457,0.00009099953,0.0006771214,0.0002780673,0.000298573,0.000009517688],"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":[0.00001633639,0.00003563888,0.1989163,0.00004395763,0.00008394822,0.00000133248,0.000007741667,0.000004296798,0.001522983,0.79366,0.002436221,0.00327123],"study_design_scores_gemma":[0.0007349425,0.00003427947,0.1444344,0.00004057989,0.0001445679,0.00007756201,0.001124821,0.00009328933,0.00006076194,0.7405859,0.1123348,0.0003340064],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.974014,0.0008971006,0.0009915703,0.02061484,0.0006500162,0.0001935183,0.000001591702,0.00008874915,0.002548569],"genre_scores_gemma":[0.9953719,0.0003282573,0.0001059191,0.0009148601,0.00256885,0.000003830417,0.000002705273,0.00002335942,0.0006803579],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1098986,"threshold_uncertainty_score":0.5679772,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004634205850267016,"score_gpt":0.2230275761857079,"score_spread":0.2183933703354409,"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."}}