{"id":"W3192254219","doi":"10.1111/jbfa.12558","title":"Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies","year":2021,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Audit; Business; Reputation; Accounting; Deterrence theory; Certification; Barriers to entry; Industrial organization; Economics; Market structure","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.003093658,0.0001663484,0.0003732882,0.001050423,0.001544832,0.002230244,0.0006285096,0.001117513,0.002706003],"category_scores_gemma":[0.02136904,0.0002338293,0.0002616831,0.001290553,0.001957281,0.0008531648,0.001606809,0.000853012,0.0003080345],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002692256,"about_ca_system_score_gemma":0.002394323,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1024377,"about_ca_topic_score_gemma":0.1302513,"domain_scores_codex":[0.9965649,0.001072029,0.0001567912,0.0002146326,0.001298127,0.0006934882],"domain_scores_gemma":[0.9493762,0.01739355,0.02326427,0.002050313,0.005262685,0.002653039],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002513255,0.001681564,0.9418316,0.0001794137,0.0001851375,0.0008469268,0.005607384,0.001399315,0.002899885,0.004100197,0.00256086,0.03619449],"study_design_scores_gemma":[0.00007730293,0.0005200359,0.990664,0.0000318697,0.00007264542,0.0001199,0.003877487,0.001027968,0.001101905,0.0005502016,0.001932433,0.00002432964],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9958311,0.0001482277,0.00007658965,0.0002512002,0.000002899972,0.00001459941,0.00003352179,0.000003962258,0.003637953],"genre_scores_gemma":[0.9994041,0.00007322374,0.00003503019,0.00005165896,0.000005436093,0.000002125411,0.00003742907,8.22673e-7,0.0003901729],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1024377,"threshold_uncertainty_score":0.2036828,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05794754963528605,"score_gpt":0.2631868118593204,"score_spread":0.2052392622240343,"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."}}