{"id":"W3124856441","doi":"","title":"Voluntary Audits Versus Mandatory Audits","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; Accounting; Business; Auditor's report; Auditor independence; Joint audit; Internal control; 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":[0.00656974,0.0002987723,0.0007509482,0.0003799516,0.0008988805,0.002160165,0.001211498,0.001485207,0.008860989],"category_scores_gemma":[0.03616248,0.000353697,0.0003523251,0.0005182175,0.001953568,0.001289941,0.001350262,0.001529337,0.0009154406],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001661721,"about_ca_system_score_gemma":0.001724731,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003251312,"about_ca_topic_score_gemma":0.003618818,"domain_scores_codex":[0.9904884,0.004383276,0.0007624187,0.001254648,0.001620393,0.001490831],"domain_scores_gemma":[0.8881907,0.04168903,0.04910332,0.01472003,0.002736951,0.003559971],"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":[0.157937,0.03307012,0.4217788,0.001532758,0.001238332,0.0006814071,0.003263692,0.02434031,0.04575319,0.1208956,0.0140978,0.1754111],"study_design_scores_gemma":[0.01219665,0.05068235,0.7428334,0.0004647782,0.001230844,0.0006677082,0.005736723,0.05652523,0.03023402,0.06247146,0.03648452,0.0004724307],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.990664,0.00007180325,0.0007426331,0.0002898607,0.00005572861,0.0001341941,0.0002470742,0.00003335466,0.007761264],"genre_scores_gemma":[0.9988548,0.00001203543,0.0001594029,0.0000512822,0.00001322124,0.0000578637,0.00004371328,0.000002715497,0.0008049167],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008860989,"threshold_uncertainty_score":0.03474456,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01308872714872335,"score_gpt":0.2023353887151233,"score_spread":0.1892466615663999,"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."}}