{"id":"W4411816547","doi":"10.1111/1911-3846.13062","title":"Does audit partner individualism reduce client earnings comparability? Evidence from the United States","year":2025,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Audit; Accounting; Earnings; Individualism; Business; Economics; Market economy","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00636386,0.0001115361,0.000357188,0.0009026061,0.0008042036,0.001469449,0.0006923095,0.0005097074,0.003671905],"category_scores_gemma":[0.02298165,0.0001781957,0.0003371295,0.001984284,0.001252088,0.0007538882,0.001994987,0.0006892377,0.000202265],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008719479,"about_ca_system_score_gemma":0.0009227968,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02796159,"about_ca_topic_score_gemma":0.02949796,"domain_scores_codex":[0.9936811,0.003788953,0.0003593121,0.0006154093,0.001027409,0.0005278575],"domain_scores_gemma":[0.9586532,0.01049028,0.02378961,0.003039286,0.002424783,0.001602918],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004665779,0.0002029494,0.9810702,0.0000304411,0.0001503598,0.0001127981,0.0009201817,0.000166921,0.00007145834,0.001220553,0.0009858933,0.0146017],"study_design_scores_gemma":[0.00003639163,0.0001134946,0.9945244,0.00005164205,0.0001177975,0.00009809421,0.002273195,0.0003828713,0.0002288666,0.0005786672,0.001586276,0.000008387717],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9949275,0.0005264975,0.0002047706,0.0008382776,0.000009779319,0.000008262924,0.0001307005,0.000004215156,0.003350152],"genre_scores_gemma":[0.999586,0.00009732045,0.0000350058,0.00009900398,0.000007175669,0.000002246157,0.00005883249,0.000001157108,0.0001132768],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02796159,"threshold_uncertainty_score":0.05559766,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07558750003676191,"score_gpt":0.3408825299703042,"score_spread":0.2652950299335423,"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."}}