{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02220531,0.0003825686,0.0008799147,0.003273105,0.0008574655,0.007146814,0.002290294,0.003397265,0.006621927],"category_scores_gemma":[0.1608052,0.000415893,0.0006996875,0.003913769,0.009548511,0.0107984,0.002359734,0.005129773,0.0004180331],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002752654,"about_ca_system_score_gemma":0.004205709,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006300106,"about_ca_topic_score_gemma":0.006814031,"domain_scores_codex":[0.9858842,0.007737939,0.0008350409,0.001329587,0.003490208,0.0007229841],"domain_scores_gemma":[0.5031519,0.4329544,0.03293091,0.009072427,0.01658497,0.005305437],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002028404,0.0006965048,0.5515346,0.0009025045,0.0009810665,0.0006251681,0.004243669,0.005824074,0.001510253,0.2086636,0.007360139,0.21563],"study_design_scores_gemma":[0.0003758479,0.0009300382,0.714141,0.001301069,0.0009277641,0.0009998753,0.004368463,0.01296584,0.001710165,0.2491536,0.01290573,0.0002206886],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7171128,0.08385862,0.01757496,0.1245092,0.001335639,0.00007956873,0.0003224458,0.00009610553,0.05511077],"genre_scores_gemma":[0.991388,0.003446562,0.0008476681,0.001804061,0.001311631,0.000007780272,0.00002360463,0.00003313659,0.001137645],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02220531,"threshold_uncertainty_score":0.1174343,"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."}}