{"id":"W4246218164","doi":"10.2139/ssrn.1735510","title":"Has Sox Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"Dalhousie University; Trent University","funders":"","keywords":"Association (psychology); Business; Accounting; Audit; Actuarial science; Psychology","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":[0.006080247,0.0001496636,0.0004160909,0.001200845,0.001145507,0.002976392,0.0007047461,0.00187161,0.01024499],"category_scores_gemma":[0.04028338,0.0002433774,0.0005641489,0.001498622,0.001876791,0.001458489,0.0009354963,0.002441539,0.0008035685],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001505194,"about_ca_system_score_gemma":0.002477924,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02620975,"about_ca_topic_score_gemma":0.02853966,"domain_scores_codex":[0.996065,0.001230346,0.0004684859,0.0003555955,0.0008146722,0.001066014],"domain_scores_gemma":[0.9004987,0.03387839,0.04613222,0.003343404,0.006185525,0.009961919],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002333211,0.0001358026,0.9951388,0.00001178236,0.00005962907,0.000134154,0.0004834117,0.00004158043,0.0001026125,0.000497592,0.0004535294,0.00270789],"study_design_scores_gemma":[0.00001248219,0.00006656958,0.9968417,0.00001690446,0.00003779627,0.00008777552,0.00116119,0.0001217657,0.0001161429,0.0003823265,0.001145925,0.000009504542],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9911589,0.0003010844,0.00009386679,0.004197619,0.00008502015,0.00001242954,0.0002139517,0.000004865723,0.003932208],"genre_scores_gemma":[0.9986922,0.00007590304,0.0000219115,0.0002436667,0.00007948808,0.000002092932,0.00007226278,0.000003025456,0.0008094148],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02620975,"threshold_uncertainty_score":0.05211437,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01797325216535883,"score_gpt":0.216763408729416,"score_spread":0.1987901565640571,"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."}}