{"id":"W2065161441","doi":"10.1080/17449480.2013.834725","title":"Joint Audit: Issues and Challenges for Researchers and Policy-Makers","year":2013,"lang":"en","type":"article","venue":"Accounting in Europe","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":106,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University","funders":"Fondation HEC; Centre National de la Recherche Scientifique; Institute of Chartered Accountants Scotland","keywords":"Audit; Joint audit; Business; Audit plan; Context (archaeology); Quality audit; Accounting; Performance audit; Joint (building); Competition (biology); Information technology audit; Audit evidence; Commission; Empirical research; Internal audit; Green paper; Finance; Engineering","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.2578708,0.0008873875,0.004146277,0.005918269,0.01190238,0.04097741,0.00773935,0.03267267,0.01333185],"category_scores_gemma":[0.349161,0.001294053,0.001754963,0.01700638,0.03767557,0.04573074,0.01901725,0.01886832,0.003785742],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01485361,"about_ca_system_score_gemma":0.0713532,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01183738,"about_ca_topic_score_gemma":0.01187454,"domain_scores_codex":[0.8335196,0.1152624,0.009736469,0.00870183,0.02205333,0.01072634],"domain_scores_gemma":[0.3666279,0.4789083,0.03099971,0.02750692,0.05901496,0.03694217],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002532052,0.0002693238,0.005331882,0.003014765,0.0001422341,0.000355115,0.006144578,0.001436622,0.00012155,0.5426332,0.2006012,0.2396964],"study_design_scores_gemma":[0.0001084067,0.0001363327,0.003500479,0.008093237,0.00007954438,0.0003808351,0.03389299,0.001129669,0.0001818941,0.6499113,0.3024337,0.0001515894],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.002121305,0.05785194,0.002408383,0.9285464,0.002875601,0.00003244434,0.00008417421,0.00003974539,0.006039988],"genre_scores_gemma":[0.399141,0.2514135,0.01926078,0.2960815,0.02265367,0.0005212005,0.000452766,0.0002220049,0.01025364],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2578708,"threshold_uncertainty_score":0.9151775,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04926106888617057,"score_gpt":0.2694417751354211,"score_spread":0.2201807062492505,"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."}}