{"id":"W3124162333","doi":"10.1506/927u-jgjy-35ta-7nt1","title":"Pricing of Initial Audit Engagements by Large and Small Audit Firms*","year":2006,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":220,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Discounting; Oligopoly; Business; Competition (biology); Accounting; Market structure; Joint audit; Industrial organization; Internal audit; Economics; Microeconomics; Cournot competition; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.005542397,0.0003619051,0.0004717371,0.0006985344,0.0009278802,0.0007107003,0.000810919,0.0001497685,0.0003122958],"category_scores_gemma":[0.008510085,0.000383614,0.00009904628,0.001285368,0.0002912249,0.002074334,0.001694249,0.0009111224,0.0002331516],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008206687,"about_ca_system_score_gemma":0.0000982775,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003831973,"about_ca_topic_score_gemma":0.0001525339,"domain_scores_codex":[0.9959038,0.0001153925,0.0008102562,0.0008275843,0.001297271,0.001045723],"domain_scores_gemma":[0.9927091,0.0005182472,0.005708474,0.0005186284,0.0005153532,0.00003019132],"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":[0.0001875425,0.000516713,0.5587134,0.002038168,0.0001324217,0.0001122985,0.0001831351,0.00002859861,0.005190908,0.01542031,0.3835875,0.03388904],"study_design_scores_gemma":[0.0020098,0.00003632146,0.05969558,0.000459707,0.000024543,0.000001538086,0.0005475416,0.001419752,0.0005832069,0.001897789,0.9327915,0.0005327677],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8347927,0.001158603,0.01173658,0.00123693,0.0003516874,0.00107558,0.00003567823,0.0002698509,0.1493424],"genre_scores_gemma":[0.9930139,0.00003936729,0.0001714109,0.0005145012,0.001554747,0.0000539248,0.0001510936,0.00009441997,0.004406704],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5492039,"threshold_uncertainty_score":0.9998616,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03626476674183523,"score_gpt":0.2962366979837769,"score_spread":0.2599719312419417,"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."}}