{"id":"W4391759394","doi":"10.2139/ssrn.4702107","title":"Do Differences in CFO Audit Experience Matter to Financial Statement Quality? A Canadian Perspective","year":2024,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Working Capital and Financial Performance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo; University of Guelph","funders":"","keywords":"Audit; Perspective (graphical); Financial statement; Accounting; Business; Quality (philosophy); Auditor independence; Quality audit; Joint audit; Internal audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008552987,0.0001745982,0.0001828662,0.0004888313,0.0002293372,0.0005605506,0.0002988222,0.00005213703,0.0002683953],"category_scores_gemma":[0.00005786656,0.0001486252,0.00007083068,0.0006318958,0.00003381001,0.0008268585,0.00006259725,0.0008884204,0.0009207018],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001648563,"about_ca_system_score_gemma":0.001351173,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.08648027,"about_ca_topic_score_gemma":0.3287939,"domain_scores_codex":[0.9973796,0.00001125146,0.0003212065,0.0002971066,0.0002532953,0.001737519],"domain_scores_gemma":[0.999698,0.00001273409,0.00006922892,0.0001025888,0.00007948912,0.00003790166],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000064761,0.00004649015,0.1105191,0.00004353931,0.00002751886,0.00005640649,0.003235769,0.00002083715,0.00004059659,0.8706988,0.002815394,0.01243086],"study_design_scores_gemma":[0.0004695723,0.0001152483,0.3540674,0.0004456787,0.00002236646,0.00004154281,0.01567059,0.0002471762,0.000007270603,0.5533139,0.07480784,0.000791534],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9831122,0.001531993,0.0003966408,0.007416021,0.0008656105,0.0001678111,0.000002671148,0.00003068549,0.006476342],"genre_scores_gemma":[0.9959136,0.0001863985,0.00001082818,0.001381597,0.001422599,0.00002588489,0.000001521766,0.0000172008,0.001040327],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3173849,"threshold_uncertainty_score":0.9998572,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01327264295457007,"score_gpt":0.2554236483823307,"score_spread":0.2421510054277606,"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."}}