{"id":"W4388311206","doi":"10.5267/j.uscm.2023.10.005","title":"Quality of audit and cost stickiness empirical evidence from emerging markets","year":2023,"lang":"en","type":"article","venue":"Uncertain Supply Chain Management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Prince Sattam bin Abdulaziz University","keywords":"Audit; Business; Revenue; Context (archaeology); Quality audit; Accounting; Empirical evidence; Audit committee; Stock exchange; Panel data; Quality (philosophy); Economics; Finance; Econometrics","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002459002,0.0004586174,0.0005934474,0.0005970236,0.0002937354,0.0002811628,0.0007947418,0.00009212542,0.0008206842],"category_scores_gemma":[0.004699206,0.0004689306,0.0001413983,0.001787166,0.0002024462,0.0009075907,0.001821918,0.0002439793,0.0004080828],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001252265,"about_ca_system_score_gemma":0.00001841698,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002645196,"about_ca_topic_score_gemma":0.0002397176,"domain_scores_codex":[0.9960396,0.000104347,0.0008867984,0.001029216,0.001169091,0.0007709147],"domain_scores_gemma":[0.9929482,0.0006437716,0.005421105,0.0007649091,0.0001762537,0.00004574172],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003107422,0.000154711,0.5025584,0.002730005,0.0003909887,0.0002392159,0.0006921219,0.003745347,0.0003308137,0.01279932,0.09183972,0.3842086],"study_design_scores_gemma":[0.001205062,0.00001319926,0.7240083,0.0008426833,0.0001420302,3.836155e-7,0.00204405,0.01566624,0.00002199176,0.00449116,0.2508839,0.00068096],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7842035,0.0005167989,0.1829633,0.01221623,0.001206218,0.002566076,0.00005747465,0.0009868051,0.01528362],"genre_scores_gemma":[0.9918204,0.0005413254,0.0009391575,0.001658142,0.0006536181,0.0001971989,0.0001481952,0.0000762123,0.003965742],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3835276,"threshold_uncertainty_score":0.9997762,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04546285521958125,"score_gpt":0.2994634771858058,"score_spread":0.2540006219662245,"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."}}