{"id":"W1909953067","doi":"10.1111/j.1911-3846.2010.01010_14.x","title":"Audits des Cinq Grands et fraude comptable","year":2010,"lang":"fr","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Art","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":[0.0120859,0.0004159842,0.0006116903,0.00873241,0.003288866,0.004658797,0.001123339,0.001439362,0.01366709],"category_scores_gemma":[0.0651589,0.0008208616,0.0005585508,0.01794109,0.001724357,0.003192615,0.002981159,0.001907777,0.001596979],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01060466,"about_ca_system_score_gemma":0.008868635,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1102996,"about_ca_topic_score_gemma":0.1598408,"domain_scores_codex":[0.9826753,0.002229896,0.001567201,0.002316758,0.008431265,0.002779526],"domain_scores_gemma":[0.8378102,0.04252868,0.06805559,0.009847085,0.03443981,0.007318661],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005244501,0.0001779493,0.8794257,0.0003832607,0.0001390178,0.0004843095,0.008736743,0.001063106,0.000832829,0.01067522,0.01355637,0.08400105],"study_design_scores_gemma":[0.00001141757,0.0001005298,0.9497461,0.0001420239,0.00002587406,0.0002736707,0.002983651,0.0004392892,0.0006301123,0.0006429579,0.04496579,0.00003850209],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9466743,0.004617573,0.001798568,0.005042798,0.0002420167,0.0002708603,0.004384335,0.0001384002,0.03683111],"genre_scores_gemma":[0.9351534,0.003015418,0.001495074,0.0007809419,0.0002338671,0.0001745308,0.003155406,0.00003787101,0.05595347],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1102996,"threshold_uncertainty_score":0.2193152,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05021322992557448,"score_gpt":0.3152709880543272,"score_spread":0.2650577581287527,"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."}}