{"id":"W3170897843","doi":"10.1111/1911-3846.12699","title":"Do Foreign Component Auditors Harm Financial Reporting Quality? A <scp>Subsidiary‐Level</scp> Analysis of Foreign Component Auditor Use*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":42,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Quality audit; Multinational corporation; Subsidiary; Auditor independence; Quality (philosophy); External auditor; Component (thermodynamics); Inherent risk (accounting); Joint audit; Finance; Internal audit","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":[0.006627189,0.0001662886,0.0003980751,0.001377637,0.0007227702,0.002091276,0.0008266297,0.0006147352,0.003120556],"category_scores_gemma":[0.03592369,0.0001838568,0.0005071295,0.00187254,0.001450486,0.001033574,0.002019507,0.0009440904,0.0003722998],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002463829,"about_ca_system_score_gemma":0.002357078,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04837258,"about_ca_topic_score_gemma":0.04484497,"domain_scores_codex":[0.9924441,0.003343506,0.0004985885,0.0008358403,0.001806208,0.001071751],"domain_scores_gemma":[0.876454,0.03337917,0.06772414,0.008775127,0.009639788,0.004027712],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006685324,0.0000416484,0.9953482,0.00001291539,0.00006255141,0.00003382021,0.0003411472,0.0003520082,0.0001207035,0.0002299022,0.0003093964,0.003080825],"study_design_scores_gemma":[0.00000455752,0.00006182497,0.9975853,0.00001550589,0.0000347166,0.00002936855,0.0009315152,0.0006954533,0.0001871721,0.00007109417,0.0003800716,0.000003465499],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9974982,0.00006547556,0.0003417759,0.0002936788,0.000003755564,0.00001617353,0.0001732256,0.000006658067,0.001601011],"genre_scores_gemma":[0.9993705,0.00001412168,0.0001586506,0.00004916285,0.000005969843,0.000009088966,0.00009277122,0.00000277335,0.0002969446],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04837258,"threshold_uncertainty_score":0.09618199,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.110666129727542,"score_gpt":0.3342437868829329,"score_spread":0.223577657155391,"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."}}