{"id":"W3125353988","doi":"10.1016/j.aos.2012.06.002","title":"Agency conflicts and auditing in private firms","year":2012,"lang":"en","type":"article","venue":"Accounting Organizations and Society","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":199,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Business; Shareholder; Audit; Proxy (statistics); Agency cost; Agency (philosophy); Sample (material); Principal–agent problem; Corporate governance; 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":[],"consensus_categories":[],"category_scores_codex":[0.0002748304,0.0001139811,0.0001199703,0.00003601303,0.0003026454,0.0001825676,0.00006645795,0.00006281401,0.00005339705],"category_scores_gemma":[0.0001482956,0.0001137433,0.00001863862,0.0007710598,0.0000460332,0.001570855,0.0001255118,0.000100698,0.00002727452],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000150509,"about_ca_system_score_gemma":0.00001013611,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002411679,"about_ca_topic_score_gemma":0.00002163649,"domain_scores_codex":[0.999294,0.000002809708,0.0001767515,0.0001658023,0.00009627417,0.0002643501],"domain_scores_gemma":[0.9995942,0.00002619487,0.0001757583,0.00009545506,0.00009783632,0.00001061667],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[5.134653e-7,0.0000224353,0.9821609,0.00006014748,0.000005178251,4.780712e-7,0.0007949086,0.000005726056,0.0003265102,0.01496201,0.0008111502,0.0008500021],"study_design_scores_gemma":[0.0002646298,0.000001126952,0.9673631,0.00003818663,0.00001464304,0.000001693558,0.0002486274,0.0007999853,0.00001810377,0.0004740181,0.03061518,0.0001607532],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997403,0.0002674238,0.000593078,0.0003920388,0.0001260167,0.0001005793,0.000002338015,0.00005802671,0.001057537],"genre_scores_gemma":[0.9969697,0.0001952277,0.0003586331,0.001704865,0.0006052388,0.000004375718,0.00001350613,0.00002199228,0.0001264642],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02980403,"threshold_uncertainty_score":0.4638318,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01058944161069527,"score_gpt":0.201348756457229,"score_spread":0.1907593148465337,"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."}}