{"id":"W2018051412","doi":"10.5430/afr.v2n3p123","title":"Information Security Risks and Countermeasures in CPA Practices","year":2013,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Information and Cyber Security","field":"Computer Science","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Countermeasure; Business; Expectancy theory; Information security; Best practice; Accounting; Actuarial science; Computer security; Economics; Management; Computer science; Engineering","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":[0.01070787,0.0002390216,0.0001959996,0.002742884,0.001617304,0.003085666,0.0005969176,0.001041293,0.001377161],"category_scores_gemma":[0.07206179,0.0003183836,0.00025376,0.002502405,0.002658421,0.003769632,0.003839362,0.001789219,0.0001692483],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00244169,"about_ca_system_score_gemma":0.003662108,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003121282,"about_ca_topic_score_gemma":0.002337381,"domain_scores_codex":[0.9892713,0.004701904,0.0008569543,0.0007154142,0.003426546,0.001027756],"domain_scores_gemma":[0.87978,0.0590976,0.03778407,0.006164962,0.01030855,0.00686484],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001312815,0.0003613416,0.8283473,0.0001343806,0.0000544727,0.0003198569,0.06604157,0.0009130465,0.001447301,0.008615292,0.000573225,0.09306085],"study_design_scores_gemma":[0.00001244847,0.0004591456,0.876331,0.0003028939,0.00002811053,0.0008072641,0.09757427,0.003782396,0.0009519482,0.01003223,0.009650282,0.00006797874],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9914815,0.0002692112,0.002334342,0.001015934,0.000006024921,0.00004073232,0.00002391494,0.00001410543,0.004814319],"genre_scores_gemma":[0.9992018,0.00008016791,0.0005175005,0.00003329984,0.000002846219,0.00001262822,0.000009232255,0.000001692935,0.00014076],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01070787,"threshold_uncertainty_score":0.0566293,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06197317801626529,"score_gpt":0.3569210512854782,"score_spread":0.294947873269213,"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."}}