{"id":"W1924137218","doi":"10.2139/ssrn.2469905","title":"The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Technology Adoption and User Behaviour","field":"Decision Sciences","cited_by":72,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université Laval","funders":"","keywords":"Audit; Key (lock); Accounting; Business; Value (mathematics); Tracking (education); Eye tracking; Psychology; Computer science; Computer security; Artificial intelligence","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02458987,0.0001313974,0.0002061051,0.0002192088,0.0004932645,0.0003100011,0.002016905,0.0000878878,0.00003819667],"category_scores_gemma":[0.002929361,0.00006847981,0.00009985967,0.0005087474,0.0001440555,0.0009348586,0.00009216206,0.001737554,0.0000497042],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002131858,"about_ca_system_score_gemma":0.0008327593,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001732001,"about_ca_topic_score_gemma":0.002439278,"domain_scores_codex":[0.9952621,0.000847079,0.001124376,0.0002419233,0.001673698,0.0008507809],"domain_scores_gemma":[0.9965172,0.001440738,0.0009568719,0.0007691016,0.0002720645,0.00004400663],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009508724,0.0002663694,0.9249431,7.391689e-7,0.00006479175,0.00003002932,0.006759261,0.001024789,0.0002511255,0.02848524,0.001760498,0.03631889],"study_design_scores_gemma":[0.000358728,0.0002986932,0.8102615,0.00002091154,0.00002106091,0.0003824178,0.02400179,0.0006489702,0.00002164313,0.1617157,0.00217025,0.00009832557],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9805097,0.0001930262,0.005654827,0.01287197,0.0005375005,0.0001716831,0.000001259686,0.00001975825,0.00004026689],"genre_scores_gemma":[0.9991857,0.0001052623,0.00007762595,0.0002640006,0.0002288614,0.000008525762,0.00000120588,0.000006777741,0.0001220852],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1332304,"threshold_uncertainty_score":0.8522407,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04728886937835847,"score_gpt":0.3887514719041398,"score_spread":0.3414626025257814,"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."}}