{"id":"W3200533804","doi":"","title":"THE EFFECT OF AUDIT OPINION, FINANCIAL DISTRESS, AUDIT DELAY, CHANGE OF MANAGEMENT ON AUDITOR SWITCHING","year":2021,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Auditor's report; Accounting; Stock exchange; Business; Indonesian; Financial distress; Context (archaeology); External auditor; Auditor independence; Going concern; Joint audit; Audit evidence; Finance; Internal audit; Financial system","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":[0.003633279,0.0001964852,0.0003576209,0.0008241016,0.0005849861,0.002274911,0.0006337007,0.0008383204,0.005584671],"category_scores_gemma":[0.03768303,0.0001731026,0.0007670493,0.001034369,0.0009170933,0.001058588,0.001081057,0.00188915,0.000416887],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001585637,"about_ca_system_score_gemma":0.001632058,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01594202,"about_ca_topic_score_gemma":0.01558657,"domain_scores_codex":[0.9956412,0.001696598,0.0004537023,0.0004419645,0.0007032718,0.001063204],"domain_scores_gemma":[0.8479673,0.08592821,0.05432473,0.001812669,0.003195292,0.006771847],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002095815,0.0001970656,0.9949062,0.00001384833,0.00008146831,0.0001214635,0.0001803479,0.0004631665,0.00009625172,0.0001007296,0.00009361995,0.003536243],"study_design_scores_gemma":[0.000006690167,0.0002223355,0.996559,0.00001537294,0.00007708428,0.00006529511,0.00133438,0.001132911,0.000179982,0.0001505497,0.0002459734,0.0000105129],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998163,0.0001818418,0.0001000977,0.0003234862,0.000009437135,0.000008679731,0.00006644533,0.000002476079,0.00114446],"genre_scores_gemma":[0.9993462,0.00007393416,0.00003775384,0.00003083084,0.0000111626,0.000002760959,0.0000547003,0.00000112999,0.0004415103],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01594202,"threshold_uncertainty_score":0.03169841,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01089649472168219,"score_gpt":0.2125260503868725,"score_spread":0.2016295556651903,"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."}}