{"id":"W1531834559","doi":"10.2139/ssrn.2379424","title":"Use of Specialists During an Audit","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":false,"ca_institutions":"Wilfrid Laurier University; University of Waterloo","funders":"","keywords":"Audit; Joint audit; Accounting; Business; Audit plan; Information technology audit; Valuation (finance); Overconfidence effect; External auditor; Internal audit; Public relations; Psychology; Political science","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":[0.003911846,0.0002933588,0.0003861525,0.003586246,0.001747941,0.001478923,0.000730304,0.001479848,0.009867213],"category_scores_gemma":[0.04218178,0.0003670354,0.0005897044,0.001066621,0.0003932206,0.000998244,0.001708564,0.001093604,0.001694398],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001895251,"about_ca_system_score_gemma":0.003615676,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006524079,"about_ca_topic_score_gemma":0.01437606,"domain_scores_codex":[0.9922557,0.003124365,0.0009393425,0.0008105449,0.00143352,0.001436594],"domain_scores_gemma":[0.9355111,0.02967338,0.01505763,0.002784136,0.008072292,0.008901485],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001226173,0.0007059307,0.7802289,0.0005210206,0.0001544024,0.003106953,0.01446713,0.0002837728,0.005910328,0.0003930447,0.01051527,0.182487],"study_design_scores_gemma":[0.00005676539,0.00186014,0.9221134,0.0007855346,0.0002121361,0.01259194,0.01565666,0.001013934,0.003699248,0.0003439093,0.0415726,0.00009373216],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9727605,0.00190412,0.001190848,0.002446617,0.0002125348,0.0001111344,0.000548352,0.0001761478,0.02064971],"genre_scores_gemma":[0.9900652,0.0006750688,0.001397172,0.001261856,0.0001627349,0.00005553671,0.0003465174,0.00003358044,0.006002362],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009867213,"threshold_uncertainty_score":0.03300917,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009312725932594539,"score_gpt":0.2044448385242878,"score_spread":0.1951321125916933,"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."}}