{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004641969,0.0001420155,0.0003676933,0.001063376,0.000432347,0.002168633,0.0007433543,0.0007861909,0.004444464],"category_scores_gemma":[0.05107217,0.0001659508,0.0002888415,0.001639036,0.002005809,0.001435087,0.001350272,0.001245582,0.0003673776],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001542591,"about_ca_system_score_gemma":0.001195547,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006511358,"about_ca_topic_score_gemma":0.006892301,"domain_scores_codex":[0.9966193,0.001167313,0.0003965073,0.0003262333,0.0008620337,0.000628514],"domain_scores_gemma":[0.8052719,0.04592115,0.1314716,0.006883848,0.004240143,0.006211475],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004421846,0.0002994703,0.9790243,0.00002164559,0.00004722221,0.000129419,0.0003451254,0.0006522938,0.0004172167,0.001035021,0.0003027051,0.01728348],"study_design_scores_gemma":[0.00001138205,0.0001068879,0.9963202,0.00001393501,0.00002013582,0.00009896825,0.0004090795,0.0009023185,0.000272222,0.001392698,0.0004437923,0.000008356106],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9960964,0.0002183681,0.0002189167,0.0007660813,0.000005643312,0.000004514426,0.00005627536,0.000005881719,0.002627832],"genre_scores_gemma":[0.9995936,0.00003534629,0.00003241313,0.00004325823,0.00001230791,0.000001020473,0.00002326225,0.000001353716,0.0002575433],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006511358,"threshold_uncertainty_score":0.02454937,"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."}}