{"id":"W3124455177","doi":"10.1506/6ae8-75yw-8nvw-v8gk","title":"Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*","year":2006,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":251,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Conservatism; Earnings; Audit; Auditor independence; Business; Incentive; Corporate governance; Accounting; Quality audit; Monetary economics; Independence (probability theory); Economics; Finance; Internal audit; Joint audit; Microeconomics; Political science; Politics","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":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00392703,0.0004494041,0.000469552,0.0007330379,0.001324924,0.001923386,0.001091463,0.0002414421,0.0005299265],"category_scores_gemma":[0.002878822,0.000467607,0.0001016871,0.001575088,0.0004640336,0.00453839,0.001796484,0.001209241,0.001307748],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009322271,"about_ca_system_score_gemma":0.0001466382,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01554471,"about_ca_topic_score_gemma":0.0003317638,"domain_scores_codex":[0.9949233,0.00007749675,0.000705927,0.001137294,0.002050413,0.001105589],"domain_scores_gemma":[0.9919165,0.0003916782,0.005961678,0.0006346334,0.001051218,0.0000443421],"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":[0.00006174009,0.00006739604,0.810173,0.000798566,0.00003568961,0.00009435907,0.0001268544,0.000009146104,0.001154929,0.002674594,0.1791562,0.005647431],"study_design_scores_gemma":[0.0007113336,0.00001843368,0.4301864,0.0003872487,0.00001205936,0.000005076026,0.0004201722,0.001411848,0.00009823296,0.00218859,0.56411,0.0004505906],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9424297,0.0008932698,0.001172094,0.00571686,0.0004857567,0.0008016398,0.00001506527,0.0004510248,0.04803463],"genre_scores_gemma":[0.9851052,0.00003532346,0.0001832535,0.002656815,0.003864477,0.00007795427,0.00006418772,0.0001074716,0.007905282],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3849538,"threshold_uncertainty_score":0.9999752,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02494243106078154,"score_gpt":0.2673949904616905,"score_spread":0.2424525594009089,"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."}}