{"id":"W4396701508","doi":"10.1108/jaee-09-2023-0304","title":"The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign","year":2024,"lang":"en","type":"article","venue":"Journal of Accounting in Emerging Economies","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor; Toronto Metropolitan University","funders":"","keywords":"Language change; China; Business; Audit; Accounting; Political science; Law","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":[0.002568469,0.0001644622,0.0002354966,0.001299226,0.0009073729,0.001384152,0.000318397,0.0002963058,0.001765952],"category_scores_gemma":[0.008353527,0.0001274113,0.0001956109,0.001860848,0.001028584,0.0005008015,0.0008756642,0.0004268652,0.0001374976],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001761381,"about_ca_system_score_gemma":0.002619451,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04025477,"about_ca_topic_score_gemma":0.06165,"domain_scores_codex":[0.9980395,0.0006951392,0.0001594032,0.0001908172,0.0005240156,0.0003911673],"domain_scores_gemma":[0.9703783,0.005323469,0.01831876,0.001536113,0.00288549,0.001557891],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006339127,0.00007082856,0.9937976,0.00001835994,0.00003411006,0.00008055941,0.000527632,0.0001590105,0.0001525155,0.0001701294,0.0001642464,0.004761696],"study_design_scores_gemma":[0.000002246151,0.00003664699,0.9987732,0.000005587249,0.00001093591,0.00001191275,0.0005616287,0.0002134065,0.000122307,0.00003118916,0.0002278053,0.00000321078],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9986745,0.00007602914,0.00005200236,0.00009340913,0.00000286853,0.00001039967,0.00006764609,0.000002265196,0.001020826],"genre_scores_gemma":[0.9997198,0.00004638676,0.00002038443,0.0000162049,0.000004025364,0.000002455217,0.00004549485,7.624834e-7,0.0001444595],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04025477,"threshold_uncertainty_score":0.08004093,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01656210353677878,"score_gpt":0.2583936750827514,"score_spread":0.2418315715459726,"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."}}