{"id":"W3168109960","doi":"10.5539/ijef.v13n6p129","title":"The Effect of Auditor&amp;#39;s Technical Abilities on the Quality of Financial Statement Information","year":2021,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Financial statement; Audit; Accounting; Sample (material); Quality (philosophy); Business; Statement (logic); Data collection; Public accounting; Accounting information system; Financial statement analysis; Actuarial science; Financial ratio; Political science; Mathematics; Statistics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01538722,0.0002094215,0.0002225074,0.002121112,0.0006976673,0.003274343,0.0005379805,0.0004507276,0.005892733],"category_scores_gemma":[0.1485992,0.0002596088,0.0003182288,0.001330796,0.002821103,0.001933411,0.002036112,0.0008698256,0.0004590783],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001205845,"about_ca_system_score_gemma":0.002474315,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003120191,"about_ca_topic_score_gemma":0.004618095,"domain_scores_codex":[0.9769166,0.0128945,0.001687246,0.0009319268,0.006008953,0.001560772],"domain_scores_gemma":[0.4883506,0.3749289,0.08542705,0.01591564,0.02005921,0.01531862],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006713341,0.001175828,0.901848,0.0002086675,0.0001415524,0.0003921751,0.009131158,0.001613215,0.002274918,0.002797551,0.0008863655,0.07885921],"study_design_scores_gemma":[0.00002643574,0.0005911361,0.9864201,0.000122449,0.00003702562,0.0002824616,0.006939934,0.001173893,0.00106132,0.001186733,0.002118586,0.00003994233],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9869314,0.0001640523,0.0003895219,0.0003931123,0.000006808059,0.00002060844,0.00003461924,0.00001445249,0.01204542],"genre_scores_gemma":[0.9989756,0.00006859634,0.0002721128,0.00003296477,0.000007497562,0.00000641309,0.00001941454,0.000003452849,0.0006139271],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01538722,"threshold_uncertainty_score":0.08137637,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01097912673880778,"score_gpt":0.2415954414262217,"score_spread":0.2306163146874139,"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."}}