{"id":"W7115227275","doi":"","title":"Save money to lose money? Implications of opting out of a voluntary audit review for a firm’s cost of debt","year":2022,"lang":"en","type":"article","venue":"Research Explorer (The University of Manchester)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Debt; Accrual; Context (archaeology); Audit; Equity (law); Interim; Turnover; Earnings management; Quality audit","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":[0.006937561,0.0001158413,0.0003336291,0.0009016315,0.001423072,0.004229161,0.0009504325,0.002047691,0.004579925],"category_scores_gemma":[0.05333348,0.0001999044,0.00035077,0.001139777,0.001708637,0.001701745,0.001209004,0.002621089,0.0002766014],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004417881,"about_ca_system_score_gemma":0.007533681,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06026969,"about_ca_topic_score_gemma":0.1107589,"domain_scores_codex":[0.9932388,0.002294891,0.0003933268,0.0004939351,0.001267919,0.002311165],"domain_scores_gemma":[0.8855852,0.03620299,0.06160307,0.002377325,0.004397905,0.00983346],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006261236,0.0006311295,0.9286117,0.00006904633,0.0001135688,0.0008917259,0.00239198,0.0009347521,0.0003279303,0.008511794,0.009106905,0.04778344],"study_design_scores_gemma":[0.00008877972,0.0002102349,0.9768147,0.0002420417,0.0001266151,0.0003465494,0.008471659,0.00187109,0.0003892422,0.003835881,0.00755343,0.00004988395],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9703972,0.0008705134,0.0001557291,0.01901711,0.00007163458,0.00003062151,0.0002234608,0.00001045114,0.009223335],"genre_scores_gemma":[0.9985847,0.0001021172,0.00003702827,0.0006786177,0.00002579161,0.000004393478,0.00003272511,0.000002302193,0.0005321892],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06026969,"threshold_uncertainty_score":0.1198378,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07117637000157571,"score_gpt":0.293318002719802,"score_spread":0.2221416327182263,"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."}}