{"id":"W3125315256","doi":"10.2308/ajpt-51417","title":"Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences","year":2016,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":162,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Audit; Business; Quality audit; Accounting; Sample (material); Tax avoidance; Corporate tax; Quality (philosophy); Monetary economics; Double taxation; Economics; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002614863,0.0001052799,0.0002145805,0.0001536571,0.0002647318,0.0001422381,0.0001670355,0.00005856231,0.0001054442],"category_scores_gemma":[0.01058048,0.00007277139,0.00005570937,0.0002173697,0.0002726444,0.003743424,0.00006620491,0.0001622551,0.00001793906],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003884829,"about_ca_system_score_gemma":0.0001074206,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002783324,"about_ca_topic_score_gemma":0.000004816844,"domain_scores_codex":[0.9986903,0.0001117373,0.0006522952,0.0001324495,0.0002945543,0.0001186768],"domain_scores_gemma":[0.9917352,0.002046494,0.005069876,0.0001254291,0.001003554,0.00001950276],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002487448,0.0001001145,0.5902518,0.0001118421,0.0001091293,0.000006353928,0.0001071017,0.0000254781,0.009412304,0.3523424,0.0003862705,0.0468984],"study_design_scores_gemma":[0.0006073317,0.00001501254,0.9152301,0.000379387,0.00009924586,0.00001978283,0.0001714773,0.000005122653,0.0001451749,0.07080577,0.01240884,0.0001127619],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9741185,0.0002457118,0.01757312,0.004848735,0.0004141908,0.00007323548,0.0000183815,0.00001760956,0.002690505],"genre_scores_gemma":[0.9972315,0.00007278936,0.0003902049,0.0003651867,0.001839245,0.000002811872,0.000003939954,0.000008228827,0.00008605652],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3249783,"threshold_uncertainty_score":0.9977538,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0444761438643573,"score_gpt":0.3288534630977607,"score_spread":0.2843773192334034,"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."}}