{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006819403,0.0003683729,0.0007360349,0.005545797,0.005363009,0.007578557,0.002244355,0.002204332,0.01256455],"category_scores_gemma":[0.03516416,0.0004787904,0.0009062863,0.01217709,0.005259153,0.002966447,0.001571111,0.00257336,0.0005471929],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.07056049,"about_ca_system_score_gemma":0.07625962,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9939656,"about_ca_topic_score_gemma":0.9965683,"domain_scores_codex":[0.9936076,0.0007182182,0.0002920692,0.0006335969,0.002688732,0.002059728],"domain_scores_gemma":[0.9587032,0.007929175,0.005970675,0.0009595806,0.019969,0.006468383],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006142091,0.0002575237,0.8417247,0.0004370903,0.0002751829,0.0007143572,0.01115082,0.001256081,0.000635254,0.04559368,0.02693998,0.07040112],"study_design_scores_gemma":[0.00003333969,0.00004566384,0.9658569,0.0004010845,0.00009512271,0.0001139796,0.0109684,0.0005044399,0.0001293854,0.003678928,0.01806617,0.0001067129],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6603001,0.02268914,0.001213001,0.113307,0.00055607,0.0001280923,0.0055583,0.000061531,0.1961868],"genre_scores_gemma":[0.982946,0.005372829,0.0004125093,0.00371447,0.0001309673,0.00001198964,0.0006218953,0.00003334598,0.006755959],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07056049,"threshold_uncertainty_score":0.5119546,"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."}}