{"id":"W4297883144","doi":"10.1108/ijmf-04-2022-0173","title":"Audit quality and liquidity policy","year":2022,"lang":"en","type":"article","venue":"International Journal of Managerial Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Saint Mary's University","funders":"","keywords":"Joint audit; Business; Quality audit; Audit; Accounting; Economics; Finance; Internal audit","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":[0.005005418,0.0001726883,0.0002999296,0.001650265,0.0006285704,0.003509674,0.0004134156,0.0007904525,0.003358595],"category_scores_gemma":[0.0437516,0.0001913311,0.000309747,0.002100703,0.001246059,0.001438174,0.001017959,0.0009992688,0.0003374275],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002407559,"about_ca_system_score_gemma":0.002383933,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007372303,"about_ca_topic_score_gemma":0.006298449,"domain_scores_codex":[0.9948732,0.002110458,0.0006673649,0.0004530016,0.001176293,0.0007197118],"domain_scores_gemma":[0.8431423,0.04412256,0.09927019,0.002999183,0.006168971,0.004296815],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003295512,0.0001891492,0.9629614,0.0001352923,0.000154207,0.00009944768,0.0004228613,0.002049584,0.0005590165,0.003442853,0.0008224046,0.02883419],"study_design_scores_gemma":[0.00003909906,0.0002469632,0.9865089,0.0001725166,0.00008238487,0.0001536112,0.0007636876,0.002372012,0.000802519,0.005894866,0.002924139,0.00003922384],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9820814,0.004427055,0.002045966,0.004453955,0.00005561669,0.00006134698,0.0004024006,0.00004421907,0.006428186],"genre_scores_gemma":[0.9987657,0.0003744803,0.0001700374,0.0001688027,0.00004920427,0.00000520795,0.0000576099,0.000003601762,0.0004054534],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007372303,"threshold_uncertainty_score":0.0264715,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01762228715249757,"score_gpt":0.2735840953371304,"score_spread":0.2559618081846328,"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."}}