{"id":"W4386193193","doi":"10.1111/1911-3846.12902","title":"It's a matter of style: The role of audit firms and audit partners in key audit matter reporting","year":2023,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":78,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Houston; Ernst & Young Foundation","keywords":"Audit; Business; Accounting; Joint audit; Audit plan; Public relations; Internal audit; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.009615478,0.0003192519,0.0006112229,0.0009866599,0.0003992186,0.0004212988,0.0009375216,0.0001365391,0.0007497883],"category_scores_gemma":[0.01286782,0.0002706486,0.0001314811,0.002732235,0.0005087888,0.001671311,0.001983909,0.0008468782,0.0009977537],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006107829,"about_ca_system_score_gemma":0.0001362338,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002722918,"about_ca_topic_score_gemma":0.000166607,"domain_scores_codex":[0.9950209,0.0001257042,0.001735787,0.0007715359,0.001420271,0.0009257664],"domain_scores_gemma":[0.9834849,0.0006834357,0.01446369,0.0008097182,0.0005311411,0.00002710856],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006547038,0.00004707388,0.8342255,0.0007913384,0.00005196299,0.00007592614,0.0006162967,0.00008560563,0.001508719,0.0005710771,0.1575884,0.0043726],"study_design_scores_gemma":[0.0007851017,0.00002078061,0.6718038,0.001125232,0.00001984694,0.000006069838,0.004784624,0.002950496,0.000232095,0.002043279,0.3158269,0.000401781],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8950152,0.0003528444,0.00009770945,0.01271542,0.0001804152,0.0009133045,0.00000932804,0.0001067462,0.090609],"genre_scores_gemma":[0.9932187,0.00003513111,0.00004213485,0.0008121674,0.0005451507,0.0001060868,0.00003462486,0.00008631959,0.00511974],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1624217,"threshold_uncertainty_score":0.9999745,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04065539858522889,"score_gpt":0.3109976669078062,"score_spread":0.2703422683225773,"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."}}