{"id":"W3149542193","doi":"","title":"Component Auditor and Corporate Tax Aggressiveness","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Business; Accounting; Audit; Auditor independence; Quality audit; Corporate tax; External auditor; Joint audit; Tax avoidance; Internal audit; Double taxation; 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001597913,0.0001709391,0.0002055573,0.001333804,0.0006712151,0.001702682,0.0003049762,0.0003113942,0.00336058],"category_scores_gemma":[0.01445366,0.0001090546,0.0001603841,0.001667186,0.0008396503,0.0005898615,0.001406908,0.0006543978,0.0002436091],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009503654,"about_ca_system_score_gemma":0.0008902441,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009313835,"about_ca_topic_score_gemma":0.0127116,"domain_scores_codex":[0.9980483,0.0007377574,0.000133409,0.0001416674,0.0007125878,0.0002263027],"domain_scores_gemma":[0.9617133,0.009411712,0.02197519,0.002245974,0.002171339,0.002482468],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000519722,0.0001670029,0.9794114,0.00001702056,0.00005190791,0.00008005279,0.001764295,0.0003532834,0.0003607483,0.001019181,0.0003168805,0.01640618],"study_design_scores_gemma":[0.000002598937,0.00004135803,0.9957754,0.00001745905,0.00001955222,0.0001151662,0.001696793,0.0004706626,0.0002007148,0.0004526358,0.001199391,0.000008335845],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9966297,0.00008665121,0.0001866498,0.0001256189,0.000001908585,0.000006411474,0.0000229022,0.00000542884,0.002934764],"genre_scores_gemma":[0.9993681,0.00005317199,0.00006018209,0.0000112897,0.000002636697,0.000001288956,0.00002100078,0.000001246501,0.0004812201],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009313835,"threshold_uncertainty_score":0.01851922,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01510074072224708,"score_gpt":0.2072260285601953,"score_spread":0.1921252878379482,"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."}}