{"id":"W4281627078","doi":"10.1111/jbfa.12636","title":"Information sharing between mutual funds and auditors","year":2022,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Audit; Mutual fund; Accounting; Intermediary; Quality audit; 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":[0.00466582,0.0001681032,0.0003437202,0.002071639,0.0007672013,0.003200751,0.0004307932,0.0006697088,0.005454474],"category_scores_gemma":[0.0325025,0.0001629232,0.0002449852,0.00197863,0.001106105,0.002712401,0.001935288,0.0003884355,0.0003068489],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001986547,"about_ca_system_score_gemma":0.001733801,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005857725,"about_ca_topic_score_gemma":0.003462438,"domain_scores_codex":[0.9948717,0.002210289,0.0004402571,0.0003862373,0.001204544,0.0008869257],"domain_scores_gemma":[0.9373179,0.02877111,0.02686661,0.003294659,0.002103476,0.001646327],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006650749,0.0001907542,0.844254,0.0001687103,0.0002765468,0.0006603512,0.00504845,0.004125509,0.001588046,0.03328136,0.001907269,0.107834],"study_design_scores_gemma":[0.0001638402,0.0004260709,0.890018,0.0002430285,0.0005320016,0.001019966,0.009456697,0.02028254,0.005649345,0.05093542,0.02115613,0.0001170398],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9825742,0.0006088509,0.001308487,0.0008430004,0.000005429335,0.00002097806,0.000157583,0.00002105158,0.01446059],"genre_scores_gemma":[0.9994185,0.00005509373,0.00008494524,0.00001853128,0.00000890106,0.000002379868,0.00002276608,7.273107e-7,0.0003881794],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005857725,"threshold_uncertainty_score":0.02467555,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01136434706514509,"score_gpt":0.2070843523108216,"score_spread":0.1957200052456765,"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."}}