{"id":"W4226372249","doi":"10.1111/1475-679x.12417","title":"The Economic Consequences of Financial Audit Regulation in the Charitable Sector","year":2021,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Nonprofit Sector and Volunteering","field":"Social Sciences","cited_by":31,"is_retracted":false,"has_abstract":true,"ca_institutions":"Center for Interuniversity Research and Analysis on Organizations","funders":"Social Sciences and Humanities Research Council of Canada; Booth School of Business, University of Chicago; Yale School of Management; University of Chicago; Yale University","keywords":"Audit; Reputation; Business; Accounting; Public economics; Empirical evidence; Information asymmetry; Finance; Economics; Law","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":[],"consensus_categories":[],"category_scores_codex":[0.01320256,0.00003856421,0.0001146929,0.0001018787,0.0006325879,0.0002278299,0.0004601241,0.00005203508,0.0001371142],"category_scores_gemma":[0.002978065,0.00002427008,0.00005985112,0.0004134057,0.0003700284,0.0003142207,0.00004273041,0.0004262099,0.000005351487],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002279292,"about_ca_system_score_gemma":0.002066295,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003237115,"about_ca_topic_score_gemma":0.007485357,"domain_scores_codex":[0.9980983,0.0005221969,0.0003328401,0.00007400383,0.0006864399,0.0002862528],"domain_scores_gemma":[0.9976616,0.001465716,0.0002036756,0.0001085488,0.0005359841,0.00002450079],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000234022,0.0001195058,0.7076278,0.0001143146,0.00005584799,0.0001112744,0.04491828,0.000408187,0.08840393,0.1285534,0.01641857,0.01303488],"study_design_scores_gemma":[0.000711598,0.000160547,0.8113893,0.0004169019,0.00001345317,0.00005252621,0.04661237,0.0002624101,0.01908506,0.0449987,0.07611495,0.0001822076],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9907133,0.0005255389,0.000007143783,0.003721182,0.0003778379,0.0000762853,0.000001107878,0.000001734915,0.004575844],"genre_scores_gemma":[0.9985481,0.0002453294,0.00005065351,0.00002135189,0.0008444314,0.00000205976,1.722595e-7,0.000003393147,0.0002845132],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1037615,"threshold_uncertainty_score":0.489357,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07902377153274244,"score_gpt":0.3924206098369566,"score_spread":0.3133968383042142,"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."}}