{"id":"W3162501830","doi":"10.2139/ssrn.3848871","title":"Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada); University of Toronto","funders":"","keywords":"Audit; Business; Accounting; Profitability index; Key (lock); Audit evidence; Joint audit; Quality audit; Internal audit; Finance; Computer science","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":[0.002928285,0.0002239015,0.0003029309,0.001113916,0.0006089715,0.002750605,0.0006713005,0.001065281,0.01191832],"category_scores_gemma":[0.02920987,0.0002316104,0.00052721,0.001634102,0.0009414227,0.001253923,0.0009435217,0.001862756,0.001255359],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00100647,"about_ca_system_score_gemma":0.001468888,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01006327,"about_ca_topic_score_gemma":0.01246723,"domain_scores_codex":[0.9978827,0.0009164768,0.0001641588,0.0002282055,0.000210062,0.0005984298],"domain_scores_gemma":[0.9190889,0.05003688,0.01861383,0.002070607,0.003262083,0.006927749],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001898204,0.0001863269,0.9951062,0.000008644736,0.00004268301,0.000126614,0.0001369536,0.000454989,0.0001335055,0.0006501056,0.0002762073,0.00268804],"study_design_scores_gemma":[0.00001430691,0.00009840789,0.9954845,0.00001369395,0.0000492558,0.0001041563,0.0009371311,0.001644129,0.0001219842,0.00126895,0.0002561559,0.000007250349],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9967056,0.0002373698,0.0001656382,0.0008814998,0.00000819871,0.0000089736,0.0002725055,0.00001146102,0.001708683],"genre_scores_gemma":[0.9995105,0.00003479976,0.00002643402,0.00001728273,0.000009732494,0.000001540124,0.00008598234,0.000002216341,0.0003115053],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01191832,"threshold_uncertainty_score":0.0398708,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01240109491206462,"score_gpt":0.2574840174468052,"score_spread":0.2450829225347406,"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."}}