{"id":"W1987406593","doi":"10.1506/e023-337t-180p-18u4","title":"Auditor Liability and Business Investment*","year":2006,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Liability; Audit; Business; Strict liability; Limited liability partnership; Limited liability; Actuarial science; Accounting; Legal liability; Liability insurance; Incentive; Finance; Economics; Microeconomics","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":[],"consensus_categories":[],"category_scores_codex":[0.004437331,0.0001525095,0.0004990627,0.0003601732,0.0004622376,0.000436503,0.00034375,0.0001710009,0.0001273594],"category_scores_gemma":[0.0005547364,0.0002074355,0.0000671779,0.0005039401,0.0005433029,0.0008083106,0.000237232,0.000303529,0.0006084362],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001751068,"about_ca_system_score_gemma":0.0001172444,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009948066,"about_ca_topic_score_gemma":0.0001466375,"domain_scores_codex":[0.9976743,0.00007489652,0.0008920783,0.0007141599,0.0001007371,0.0005437799],"domain_scores_gemma":[0.9986355,0.0002434211,0.0003033621,0.0004953914,0.0002146256,0.0001077156],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002402323,0.00009387435,0.6302408,0.0001230819,0.00002111674,0.000006204069,0.0001095886,0.000004287766,0.00004777108,0.3205655,0.04861683,0.000146934],"study_design_scores_gemma":[0.0007719082,0.00004102343,0.1988142,0.00005295075,0.000001235449,0.000003773321,0.0001254442,0.0004550632,0.00005028904,0.3387231,0.4606005,0.00036047],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5532712,0.005386808,0.00007901351,0.001381588,0.0009188586,0.0004977604,0.00008598735,0.00007343871,0.4383053],"genre_scores_gemma":[0.9950398,0.00007288637,0.00009634019,0.0001954089,0.001865482,0.00005428873,0.00003691128,0.00003821533,0.002600724],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4417685,"threshold_uncertainty_score":0.9966448,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07092396819867695,"score_gpt":0.2762818972655436,"score_spread":0.2053579290668666,"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."}}