{"id":"W3125064460","doi":"10.2139/ssrn.3020316","title":"Spillovers in Common Audit Markets","year":2017,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"Center for Interuniversity Research and Analysis on Organizations","funders":"","keywords":"Business; Audit; Accounting","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":[0.002312708,0.0003505764,0.001495538,0.001899188,0.00125747,0.004161805,0.0007529269,0.002313419,0.03256094],"category_scores_gemma":[0.01455882,0.0005255535,0.0008392172,0.001247453,0.00215748,0.005007613,0.002997231,0.001492064,0.001089181],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001217519,"about_ca_system_score_gemma":0.001152796,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004286669,"about_ca_topic_score_gemma":0.004287343,"domain_scores_codex":[0.9991894,0.0002371193,0.00004281717,0.0001609158,0.0001185725,0.0002512848],"domain_scores_gemma":[0.9833218,0.009214149,0.003283693,0.001477691,0.0010101,0.001692516],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001620393,0.001239938,0.04133051,0.0004757764,0.0004034739,0.002047283,0.001786124,0.04161578,0.003196285,0.8443166,0.01081302,0.05115478],"study_design_scores_gemma":[0.0004305505,0.0003859029,0.05987406,0.0001626896,0.0004066911,0.000507935,0.002366093,0.03199321,0.0008851028,0.8972533,0.005629115,0.0001051818],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9083454,0.001684128,0.00940557,0.003902908,0.0001076305,0.00007909094,0.0003685294,0.000285248,0.0758215],"genre_scores_gemma":[0.9958483,0.0003234416,0.000271206,0.0001141402,0.00005704534,0.0000113388,0.00003770887,0.000005611957,0.003331089],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03256094,"threshold_uncertainty_score":0.1089272,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006555083408991786,"score_gpt":0.2194442909254787,"score_spread":0.212889207516487,"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."}}