{"id":"W4281397664","doi":"10.5539/ibr.v15n6p88","title":"Potential Threats to Audit Firm Independence: Evidence from Italy on Audit Quality","year":2022,"lang":"en","type":"article","venue":"International Business Research","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Credibility; Accounting; Auditor independence; Quality audit; Business; Big Four; Accrual; External auditor; Joint audit; Actuarial science; Internal audit; Earnings; Political science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.017196,0.000372193,0.0006996138,0.002931749,0.0009056726,0.004112877,0.00151929,0.001100358,0.004435711],"category_scores_gemma":[0.08993687,0.0004892192,0.001156612,0.006516087,0.003554692,0.001772854,0.004155999,0.002029136,0.0008505434],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003357721,"about_ca_system_score_gemma":0.002410643,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04638661,"about_ca_topic_score_gemma":0.03763425,"domain_scores_codex":[0.9828647,0.006948379,0.001144487,0.00179794,0.004637758,0.002606668],"domain_scores_gemma":[0.7321709,0.08002141,0.1504675,0.0235685,0.008910161,0.004861585],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003564919,0.00008704938,0.9878478,0.0001096244,0.0001521984,0.0001355135,0.001458087,0.0003539835,0.0000496433,0.0005392048,0.001292459,0.007617939],"study_design_scores_gemma":[0.00001392305,0.00006804302,0.9971155,0.00007664348,0.00007492403,0.00008275834,0.0005496027,0.0002655885,0.00004105017,0.0001363623,0.001564969,0.00001051659],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9724631,0.002689941,0.0007346821,0.002963734,0.00004423409,0.00006350366,0.0009041347,0.00002706899,0.02010942],"genre_scores_gemma":[0.997826,0.0005642471,0.00009543357,0.0002749728,0.00006404046,0.00001391235,0.000575856,0.00001017906,0.000575405],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04638661,"threshold_uncertainty_score":0.09223318,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1168891854701534,"score_gpt":0.3910058093240728,"score_spread":0.2741166238539194,"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."}}