{"id":"W1604129314","doi":"10.5539/ass.v11n18p144","title":"Audit Risk, Business Risk, and Auditors' Efforts in Korea","year":2015,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Business; Audit risk; Business risks; Inherent risk (accounting); Accounting; Joint audit; Internal audit; Competition (biology); Audit evidence; Audit plan; Auditor independence; Risk analysis (engineering)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.001182686,0.0001954507,0.0002000661,0.001087942,0.0002996838,0.001119577,0.0002135086,0.00028718,0.0009370944],"category_scores_gemma":[0.003676779,0.0001604352,0.0004108298,0.001419504,0.00042168,0.0007804006,0.0008328623,0.0004052727,0.00008934908],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008444802,"about_ca_system_score_gemma":0.0007430278,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01121905,"about_ca_topic_score_gemma":0.01413772,"domain_scores_codex":[0.9991581,0.0002000008,0.0001321903,0.0001357704,0.0002078244,0.0001660535],"domain_scores_gemma":[0.9917215,0.002001021,0.004664178,0.0002884443,0.0006763503,0.0006484899],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006257978,0.00007443258,0.9944417,0.00001272153,0.00004398568,0.0001411281,0.0004531983,0.0004970292,0.000188806,0.0002571935,0.0001062678,0.003720964],"study_design_scores_gemma":[0.000003053169,0.00004880512,0.996739,0.000008108696,0.0000243452,0.00007229829,0.001337885,0.001279131,0.0000961938,0.0001788307,0.0002039986,0.00000838712],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9995013,0.00006109403,0.00004123084,0.00004662576,6.961882e-7,0.000001923579,0.00003954191,8.352251e-7,0.0003067216],"genre_scores_gemma":[0.9998292,0.00003265748,0.0000169527,0.000007013517,7.923936e-7,7.500345e-7,0.00003421029,4.516654e-7,0.00007797094],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01121905,"threshold_uncertainty_score":0.02230752,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00870513984946851,"score_gpt":0.2235509043562117,"score_spread":0.2148457645067433,"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."}}