{"id":"W2041911348","doi":"10.1111/1468-0408.00154","title":"An International Comparison of Materiality Guidance for Governments, Public Services and Charities","year":2002,"lang":"en","type":"article","venue":"Financial Accountability and Management","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Harmonization; Fiduciary; Terminology; Public sector; Accounting; Political science; Public administration; Business; Public relations; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.02601564,0.0002573225,0.0004164129,0.008209258,0.002774284,0.0057358,0.0009442286,0.001273216,0.002652159],"category_scores_gemma":[0.06953484,0.0002086966,0.0005702268,0.01276526,0.005459554,0.004286189,0.004596782,0.002577406,0.0004326084],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00855308,"about_ca_system_score_gemma":0.01128303,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01157183,"about_ca_topic_score_gemma":0.01531538,"domain_scores_codex":[0.9591935,0.01797407,0.003370144,0.0009830184,0.0154308,0.003048323],"domain_scores_gemma":[0.9346337,0.0262728,0.009301441,0.004172695,0.02358886,0.002030466],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.000627724,0.0003107603,0.04712375,0.001155055,0.00007166249,0.0003981965,0.09187053,0.002182554,0.002014189,0.6001564,0.02458271,0.2295064],"study_design_scores_gemma":[0.00008217825,0.0008476265,0.2411304,0.002786891,0.0001178886,0.0007895807,0.1452489,0.0008550073,0.003311889,0.03101992,0.5736306,0.000179147],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3730377,0.005770572,0.01056413,0.01388518,0.0007759182,0.0003222604,0.0006617265,0.0002452563,0.5947372],"genre_scores_gemma":[0.9806872,0.002288484,0.005579998,0.001678678,0.00009510938,0.0002815639,0.0008981251,0.0001423469,0.00834847],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02601564,"threshold_uncertainty_score":0.1375855,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05148027966161687,"score_gpt":0.2785262916041232,"score_spread":0.2270460119425064,"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."}}