{"id":"W3124975758","doi":"10.1111/j.1911-3846.2012.01156.x","title":"Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":284,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Harm; Accounting; Quality audit; Business; Earnings quality; Earnings; Earnings management; Accrual; Political science; Law","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":[0.004836995,0.0002368124,0.000545742,0.002604875,0.0006942043,0.002403973,0.0004483337,0.0006184331,0.00221717],"category_scores_gemma":[0.01556723,0.0004055116,0.0006085954,0.00402641,0.002607641,0.001484173,0.003016845,0.0005521436,0.0001710182],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006876977,"about_ca_system_score_gemma":0.0005998388,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01141134,"about_ca_topic_score_gemma":0.01079123,"domain_scores_codex":[0.9951224,0.002491562,0.0004276142,0.0005874445,0.0006332669,0.0007376894],"domain_scores_gemma":[0.9362247,0.01343076,0.04230211,0.003016131,0.003152918,0.001873441],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00015833,0.00005718065,0.9932318,0.00003866395,0.0002196543,0.0001361418,0.0005904155,0.0003473624,0.0001056933,0.00058083,0.0002596428,0.004274301],"study_design_scores_gemma":[0.00001718115,0.00007767964,0.9969358,0.00004335447,0.00007584634,0.0001005689,0.001523056,0.0002420696,0.0001663956,0.0002279279,0.0005800969,0.000009935656],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976961,0.0005809733,0.00009035455,0.0001741794,0.000004532408,0.000006675342,0.0001350346,0.000001622473,0.001310573],"genre_scores_gemma":[0.9996908,0.0001179668,0.00002210068,0.00003259702,0.000005816101,0.000002338618,0.00007227538,9.816973e-7,0.00005517836],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01141134,"threshold_uncertainty_score":0.02558076,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06261491288306555,"score_gpt":0.3312072820389342,"score_spread":0.2685923691558686,"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."}}