The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Public expectations of auditors' objectivity, the on-going debate over auditors' independence (SEC 2001), and previous research motivate our study of one aspect of auditor rotation. Using an experimental case, we examine the impact of continuity on concurring partner reviews. Continuity specifically refers to a concurring partner's assumed degree of prior involvement with a client engagement. We explore two levels of prior involvement—a continuing concurring partner (i.e., involved as a concurring partner in the current and prior year's engagement) and a new concurring partner (i.e., involved as a concurring partner in the current year's engagement only). Based on information in the case, audit partners in the role of concurring partners make judgments related to goodwill impairment. Consistent with our expectation, continuing concurring partners are less likely than new concurring partners to conclude that purchased goodwill may be impaired. Based on our results, the recent regulatory actions mandating within-firm rotation of concurring partners are likely to affect audit firm judgments.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it