{"id":"W7046675711","doi":"","title":"Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries","year":2013,"lang":"en","type":"article","venue":"UTS ePRESS (University of Technology Sydney)","topic":"Magnetic confinement fusion research","field":"Physics and Astronomy","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Quality audit; Harm; Big Four; Dominance (genetics); Emerging markets; Earnings","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.004925263,0.0002599615,0.0006386178,0.002771104,0.001021763,0.00324212,0.0005445267,0.0008161752,0.002575036],"category_scores_gemma":[0.02228331,0.0004972286,0.0007193712,0.004001692,0.003192354,0.002107238,0.004099875,0.0006693588,0.000245282],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001021632,"about_ca_system_score_gemma":0.0008995192,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01708678,"about_ca_topic_score_gemma":0.01739912,"domain_scores_codex":[0.9937986,0.002662452,0.0006451681,0.0008176591,0.001030483,0.001045706],"domain_scores_gemma":[0.9201881,0.01423687,0.05552922,0.004033667,0.003601029,0.002411015],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001992075,0.00006220409,0.990018,0.0000516222,0.0003158945,0.0001857346,0.0007299721,0.0006228985,0.000138903,0.0009288129,0.0004471226,0.006299616],"study_design_scores_gemma":[0.00002472701,0.00008312134,0.9962955,0.00005383526,0.0001027442,0.0001414941,0.001396172,0.000311037,0.000265568,0.0003560106,0.0009554247,0.00001449446],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964282,0.0007941705,0.0001466706,0.0003104632,0.000007642993,0.0000103782,0.0001689304,0.000003117464,0.00213055],"genre_scores_gemma":[0.9994717,0.0002055341,0.00003509707,0.0000682383,0.000009383719,0.000003344764,0.00009941964,0.00000185989,0.0001054919],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01708678,"threshold_uncertainty_score":0.03397465,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01196756243211777,"score_gpt":0.243598784342473,"score_spread":0.2316312219103552,"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."}}