{"id":"W2005138865","doi":"10.1016/j.aos.2010.01.001","title":"The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship","year":2010,"lang":"en","type":"article","venue":"Accounting Organizations and Society","topic":"Conflict Management and Negotiation","field":"Social Sciences","cited_by":117,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University; McMaster University; University of Alberta","funders":"Boston College","keywords":"Negotiation; Audit; Position (finance); Business; Flexibility (engineering); Distributive property; Set (abstract data type); Psychology; Accounting; Economics; Computer science; Political science; Management","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":["sts"],"consensus_categories":[],"category_scores_codex":[0.0007529547,0.0000618381,0.00006285634,0.0000223218,0.001875643,0.0001396112,0.00009297282,0.0001202189,0.000007735663],"category_scores_gemma":[0.0003726889,0.00004385393,0.00002792108,0.0006467405,0.0002037029,0.0003654675,0.00003758819,0.0001605052,1.101216e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002045236,"about_ca_system_score_gemma":0.00006357791,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001535147,"about_ca_topic_score_gemma":0.001165273,"domain_scores_codex":[0.9993613,0.00003988055,0.0001723075,0.0001291749,0.0001911159,0.0001062232],"domain_scores_gemma":[0.998861,0.0003164425,0.0002462994,0.00009733847,0.0004663655,0.00001261352],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001357122,0.00003689942,0.5258423,0.00009943667,0.00007750853,9.914853e-9,0.009359615,0.00006279809,0.001472484,0.4593693,0.0004264678,0.003239626],"study_design_scores_gemma":[0.0003944366,0.00002260401,0.9799758,0.00002877439,0.0001486703,4.5805e-7,0.00791344,0.002029663,0.0006129016,0.006666542,0.002097107,0.0001096268],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9948766,0.000022575,0.00215319,0.001096305,0.0002204058,0.0005050818,0.000004776358,0.00002695753,0.001094058],"genre_scores_gemma":[0.9989142,0.0000433092,0.000615711,0.00004835359,0.0002059619,0.000009153738,0.00001281488,0.000007945032,0.0001425008],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4541335,"threshold_uncertainty_score":0.9994238,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00879444422165538,"score_gpt":0.2908274869737186,"score_spread":0.2820330427520632,"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."}}