{"id":"W2091328775","doi":"10.1108/02686900110385579","title":"Evidence of the audit expectation gap in Singapore","year":2001,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":128,"is_retracted":false,"has_abstract":true,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Audit; Accounting; Financial statement; Business; Joint audit; Audit risk; Auditor's report; Actuarial science; Internal audit","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":[],"consensus_categories":[],"category_scores_codex":[0.004016036,0.0001258143,0.0002704552,0.001546708,0.0007881123,0.00181513,0.0004964512,0.0005401344,0.004528617],"category_scores_gemma":[0.01924123,0.0002496118,0.0002413278,0.00271383,0.0009393829,0.00155691,0.00362246,0.00108307,0.0005207066],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001393872,"about_ca_system_score_gemma":0.002469026,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01298698,"about_ca_topic_score_gemma":0.01433993,"domain_scores_codex":[0.9961228,0.001094855,0.0006422285,0.0002463998,0.001362829,0.0005309025],"domain_scores_gemma":[0.9691986,0.006603928,0.01496815,0.001678887,0.005313224,0.002237222],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001598523,0.0001169511,0.9559394,0.00012996,0.00004148086,0.0009550781,0.0149963,0.0001252161,0.0003656279,0.002589746,0.001633387,0.02294717],"study_design_scores_gemma":[0.000005515978,0.0001332816,0.9835027,0.00007170974,0.000009278332,0.0005802884,0.01005713,0.0002914339,0.0003809364,0.0005116719,0.004437164,0.00001900373],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9917271,0.0003303718,0.0001108085,0.001199974,0.000009817357,0.000006951644,0.0002688176,0.000006614631,0.006339611],"genre_scores_gemma":[0.9994516,0.00008767996,0.00003195267,0.0001022325,0.000003530447,0.000003714578,0.0001085284,0.000002199375,0.0002084476],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01298698,"threshold_uncertainty_score":0.02582282,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02731057741475596,"score_gpt":0.2401407396932624,"score_spread":0.2128301622785064,"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."}}