{"id":"W3123850241","doi":"10.2308/accr-51871","title":"Auditor Tenure and the Timeliness of Misstatement Discovery","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":132,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Quality audit; Business; Accounting; Proxy (statistics); Endogeneity; Auditor's report; Auditor independence; Audit substantive test; External auditor; Audit risk; Actuarial science; Joint audit; Economics; 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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002913382,0.0002266441,0.0004640322,0.00003163929,0.0009188458,0.0008552686,0.001156425,0.00002759841,0.00009586287],"category_scores_gemma":[0.01190039,0.0001173148,0.0001300772,0.0001503387,0.0004429277,0.001568039,0.001214114,0.0002060207,0.0001437294],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001402358,"about_ca_system_score_gemma":0.0000146008,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006738364,"about_ca_topic_score_gemma":0.00003490978,"domain_scores_codex":[0.9984493,0.00002974113,0.0005044173,0.0002873568,0.0004529285,0.0002763009],"domain_scores_gemma":[0.9817787,0.0001543648,0.0167315,0.001148952,0.0001803003,0.000006136348],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001498522,0.0001078943,0.03767151,0.02474109,0.0003977453,0.00001811254,0.0001901946,0.00004196789,0.0001410644,0.07761569,0.2009949,0.65793],"study_design_scores_gemma":[0.0008800981,0.000003304417,0.03366428,0.00519758,0.0005040995,0.000002813682,0.00006792187,0.000455999,0.00001077144,0.002062495,0.9568912,0.0002594126],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.3463663,0.236079,0.02636575,0.2585037,0.00654175,0.01113167,0.00004083323,0.000545726,0.1144253],"genre_scores_gemma":[0.9676425,0.01888143,0.00006699246,0.007976142,0.002694405,0.00008089718,0.000008443115,0.00004938518,0.002599743],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7558963,"threshold_uncertainty_score":0.9964228,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01236872016486255,"score_gpt":0.2484035990708337,"score_spread":0.2360348789059712,"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."}}