{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002118501,0.0002068829,0.0002290322,0.0002821335,0.0007815216,0.0005509554,0.0005654275,0.00007179068,0.00004019293],"category_scores_gemma":[0.01042919,0.0002070178,0.00003483479,0.00277466,0.0006753265,0.002221504,0.0006255239,0.000308279,0.0002441389],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001710291,"about_ca_system_score_gemma":0.0001136072,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005079781,"about_ca_topic_score_gemma":0.0009698055,"domain_scores_codex":[0.9976856,0.00002555318,0.0002640824,0.0005869186,0.0008319087,0.0006059656],"domain_scores_gemma":[0.9946662,0.00002807902,0.004809438,0.0002013468,0.0002492716,0.00004567781],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00001641567,0.00004952355,0.4561504,0.00003726077,0.000005972575,0.00002641459,0.0008725108,0.00001999891,0.00002759034,0.01108341,0.01098591,0.5207246],"study_design_scores_gemma":[0.0004697902,0.000005560943,0.8465773,0.00002937448,0.00002109145,7.449633e-7,0.000707268,0.0001641311,0.000005615194,0.005349342,0.1464055,0.0002642722],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.676164,0.00004940909,0.01000973,0.001594723,0.001564909,0.0004031251,0.00000577317,0.0001991926,0.3100092],"genre_scores_gemma":[0.9966786,0.00001681166,0.0001779849,0.0003423517,0.002389309,0.00001613526,0.00000318822,0.00002168716,0.0003539467],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5204603,"threshold_uncertainty_score":0.9979064,"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."}}