{"id":"W4413180545","doi":"10.1111/1475-679x.70010","title":"Do Shared Auditors Facilitate Follow‐on Innovation?","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"Institute on Governance","funders":"National Natural Science Foundation of China; National University of Singapore","keywords":"Audit; Business; Accounting; Process management","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":[0.00395025,0.0001797261,0.0004852929,0.001054853,0.0008092464,0.002994409,0.0006075994,0.001484288,0.0105211],"category_scores_gemma":[0.04239754,0.0002252264,0.0003546963,0.0009041896,0.001529373,0.002223295,0.002694518,0.0008245886,0.0007170468],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001046986,"about_ca_system_score_gemma":0.001637187,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001882912,"about_ca_topic_score_gemma":0.001845767,"domain_scores_codex":[0.9960186,0.001725068,0.0002091923,0.0004490244,0.0008051773,0.0007930197],"domain_scores_gemma":[0.8808239,0.0617584,0.04065289,0.008358262,0.003471999,0.004934553],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001503181,0.00276908,0.7735763,0.0004267781,0.0002736256,0.001518928,0.007934159,0.003917695,0.01259314,0.02096855,0.001746046,0.1727726],"study_design_scores_gemma":[0.0002092485,0.001408114,0.9269821,0.0002843588,0.0002463761,0.00094309,0.01137214,0.00662997,0.01365762,0.02777214,0.01042055,0.00007429752],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9912197,0.0002822825,0.0007094838,0.0006896555,0.00001273467,0.00001662356,0.00003621174,0.00001965436,0.00701369],"genre_scores_gemma":[0.9990779,0.00005860361,0.0001198111,0.00003158739,0.00001414445,0.000003749571,0.000006474946,0.000001349645,0.0006863496],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0105211,"threshold_uncertainty_score":0.03519654,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04635951520933574,"score_gpt":0.3281220252473944,"score_spread":0.2817625100380587,"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."}}