{"id":"W4200241157","doi":"10.1016/j.aos.2021.101331","title":"You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes","year":2021,"lang":"en","type":"article","venue":"Accounting Organizations and Society","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":false,"ca_institutions":"Memorial University of Newfoundland","funders":"Virginia Polytechnic Institute and State University; West Virginia University; University of Tennessee; Brigham Young University; Utah State University","keywords":"Audit; Accounting; Quality audit; Joint audit; Perception; Quality (philosophy); Business; Position (finance); Public accounting; Work experience; Public relations; Internal audit; Work (physics); Psychology; Political science; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.005762459,0.0001437008,0.0003151126,0.001097552,0.002827541,0.005764468,0.001115535,0.001472492,0.008959145],"category_scores_gemma":[0.05857717,0.0002223271,0.000338167,0.001269095,0.002236171,0.002562377,0.004181582,0.002385783,0.0008827974],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002158897,"about_ca_system_score_gemma":0.004211814,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0316688,"about_ca_topic_score_gemma":0.06428184,"domain_scores_codex":[0.9952443,0.002630074,0.000186833,0.0002041026,0.0006247445,0.0011098],"domain_scores_gemma":[0.9178544,0.03739519,0.01508859,0.002073992,0.006834496,0.02075337],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001306986,0.002897496,0.9230425,0.00004286442,0.0001363738,0.001044534,0.02261378,0.0002894101,0.0002839778,0.002902318,0.005712363,0.03972737],"study_design_scores_gemma":[0.00005167372,0.0003601284,0.924948,0.000125289,0.00009658821,0.0002785562,0.06914685,0.000505772,0.0002583016,0.001379661,0.002811104,0.00003797734],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9911789,0.0001078924,0.00005017716,0.002617086,0.00002797844,0.000005627337,0.00005237765,0.000007328731,0.005952588],"genre_scores_gemma":[0.9989417,0.00004319149,0.00002391422,0.0001113801,0.000009259457,0.000002807718,0.00002634265,0.000006098373,0.0008352329],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0316688,"threshold_uncertainty_score":0.06296897,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007673979983780057,"score_gpt":0.2211630861619036,"score_spread":0.2134891061781235,"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."}}