{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001752012,0.0002838307,0.0004649371,0.0007035076,0.0008816211,0.0008176684,0.0007130278,0.00006267424,0.0001740693],"category_scores_gemma":[0.004111692,0.0003010432,0.0001050699,0.001592508,0.00006660283,0.008428687,0.001267036,0.000693897,0.00006972533],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001714981,"about_ca_system_score_gemma":0.00006113538,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000169059,"about_ca_topic_score_gemma":0.00001195978,"domain_scores_codex":[0.9972767,0.00001320788,0.001018707,0.000224971,0.000996375,0.0004700315],"domain_scores_gemma":[0.9753063,0.00007732923,0.02369206,0.0002375033,0.0006713182,0.00001545063],"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":[0.00008411152,0.00004976632,0.8110478,0.0004556513,0.00007063847,0.00002459614,0.0004619605,0.01019062,0.00008642127,0.00235068,0.0126911,0.1624867],"study_design_scores_gemma":[0.0006404596,0.00001078653,0.3959737,0.0001370322,0.00006924574,0.0000258214,0.0003729993,0.0005467231,0.000004079416,0.0005298944,0.6014003,0.0002889434],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9456251,0.0001623667,0.0501585,0.0008793533,0.001564192,0.0001544207,0.000006843299,0.00006724989,0.001381957],"genre_scores_gemma":[0.9940053,0.00004556317,0.0004444402,0.0008698562,0.004299028,0.00001206156,0.00002189069,0.00004177283,0.0002601289],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5887092,"threshold_uncertainty_score":0.9999442,"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."}}