{"id":"W1860649235","doi":"10.5430/afr.v4n4p97","title":"The Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment","year":2015,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Audit; Accounting; Audit risk; Standardization; Business; Aesthetics; Political science; Law; Philosophy","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":[0.07598171,0.0008540888,0.0005461596,0.00190279,0.001466603,0.005652699,0.001040949,0.001361589,0.002349013],"category_scores_gemma":[0.4266786,0.000669861,0.0006830289,0.001323436,0.002424857,0.003434703,0.002387141,0.002219261,0.0003341843],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003292994,"about_ca_system_score_gemma":0.003517906,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003839883,"about_ca_topic_score_gemma":0.0048127,"domain_scores_codex":[0.84525,0.1011581,0.009746141,0.006185354,0.03499025,0.002670137],"domain_scores_gemma":[0.253371,0.5975412,0.09879769,0.02259293,0.02323565,0.004461594],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.006327392,0.002921145,0.544085,0.00088753,0.0008214811,0.0004902637,0.01541286,0.02757082,0.01646149,0.00915447,0.002118482,0.3737491],"study_design_scores_gemma":[0.0007719588,0.006970019,0.8875069,0.0006070047,0.0007115871,0.0004308797,0.01031116,0.04465101,0.02152096,0.01704568,0.008805312,0.0006674882],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9770578,0.0007878206,0.009496276,0.0008350461,0.00004902246,0.0002953558,0.00004730323,0.0001205592,0.01131088],"genre_scores_gemma":[0.9944291,0.0001243726,0.004676231,0.0001206728,0.00002076908,0.00009158644,0.00002634376,0.00001658506,0.000494372],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07598171,"threshold_uncertainty_score":0.4018345,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06147690691106261,"score_gpt":0.3574152944087582,"score_spread":0.2959383874976956,"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."}}