{"id":"W3203229993","doi":"10.1111/1911-3846.12744","title":"Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Customer Service Quality and Loyalty","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Matching (statistics); Business; Quality audit; Quality (philosophy); Geographical distance; Joint audit; Accounting; Marketing; Internal audit; Medicine","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006377743,0.0002250427,0.0004583427,0.0002181601,0.0006739981,0.000765274,0.0004940705,0.0001033145,0.00008253759],"category_scores_gemma":[0.00105756,0.0001381676,0.00009028194,0.001002826,0.0006245327,0.001704508,0.0004582125,0.0005080121,0.00009358299],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003938787,"about_ca_system_score_gemma":0.000134305,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001818069,"about_ca_topic_score_gemma":0.0005569772,"domain_scores_codex":[0.9966327,0.0006131703,0.0006177864,0.0006263887,0.001065108,0.0004448731],"domain_scores_gemma":[0.9966214,0.001470449,0.000414805,0.0007729737,0.0006775484,0.00004282548],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001163753,0.0001696747,0.8790983,0.005412776,0.00009700178,0.00005066437,0.001620815,0.000005945538,0.001741499,0.09026508,0.01625981,0.004114681],"study_design_scores_gemma":[0.006357182,0.0000831064,0.84595,0.002794102,0.0000593722,0.000002432459,0.008910635,0.002202103,0.002823117,0.05168811,0.07821824,0.0009115962],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9806089,0.0004096242,0.00003604096,0.01111296,0.0004263207,0.0005572154,0.0000125708,0.00005910008,0.00677729],"genre_scores_gemma":[0.9947945,0.00002268367,0.00001767013,0.003211195,0.0007193246,0.00006047707,0.0001130899,0.00003313816,0.001027896],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06195843,"threshold_uncertainty_score":0.7379555,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06333038623610833,"score_gpt":0.3535800199895551,"score_spread":0.2902496337534468,"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."}}