{"id":"W4214629357","doi":"10.1177/0148558x221079011","title":"The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto; Wilfrid Laurier University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Audit; Proxy (statistics); Accounting; Quality audit; Business; Audit evidence; Quality (philosophy); Actuarial science; Joint audit; Propensity score matching; Internal audit; Statistics","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.007465087,0.0003973159,0.0006836368,0.0002489026,0.002936658,0.001082864,0.0008555057,0.00005967719,0.0001432814],"category_scores_gemma":[0.02546269,0.0003496567,0.0001781416,0.001125815,0.0001655952,0.001660934,0.001756887,0.001099231,0.00008209579],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003108546,"about_ca_system_score_gemma":0.0001586657,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005065937,"about_ca_topic_score_gemma":0.00008205754,"domain_scores_codex":[0.9953875,0.00009389551,0.001674334,0.0006246753,0.001425163,0.000794431],"domain_scores_gemma":[0.9550459,0.0004441172,0.04320119,0.0005423711,0.0007291944,0.00003720579],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004702845,0.0002125411,0.3829043,0.0006673149,0.000265797,0.00156202,0.0007544515,0.03548982,0.002868644,0.005349755,0.2335704,0.3358846],"study_design_scores_gemma":[0.0004754447,0.00005733977,0.1875616,0.0004171792,0.0000817369,0.0002368786,0.0004335826,0.001334247,0.00007642479,0.0008353798,0.8080065,0.0004836515],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9771839,0.0005951422,0.006990489,0.007912547,0.002211516,0.0005102033,0.000005868255,0.0001494787,0.004440816],"genre_scores_gemma":[0.9909692,0.00006425138,0.001150071,0.00306698,0.002711963,0.00003201809,0.000004259698,0.00007788451,0.001923418],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5744361,"threshold_uncertainty_score":0.9999541,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02346581287015584,"score_gpt":0.2621052556968737,"score_spread":0.2386394428267179,"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."}}