{"id":"W2095996153","doi":"10.1506/3ldh-av52-0f4w-h4bb","title":"The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements*","year":2000,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":135,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Business; Accounting; Actuarial science","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":[0.01662258,0.0002920642,0.0004289383,0.0009369606,0.0006812075,0.001939737,0.0004017798,0.0006589153,0.003510404],"category_scores_gemma":[0.1331149,0.0003067068,0.0003420291,0.0004370166,0.00154621,0.001258299,0.002272003,0.0008126613,0.0003438203],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000884944,"about_ca_system_score_gemma":0.0007481709,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001340311,"about_ca_topic_score_gemma":0.001583524,"domain_scores_codex":[0.982152,0.01019592,0.001467419,0.001504917,0.003648091,0.001031563],"domain_scores_gemma":[0.6404622,0.2625754,0.04861369,0.02002703,0.02057422,0.007747313],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.004456667,0.001400063,0.8297012,0.0002312301,0.0002168207,0.0005634985,0.01417166,0.004126533,0.02700174,0.000949837,0.0006812804,0.1164994],"study_design_scores_gemma":[0.0001216007,0.00292759,0.9764771,0.00008715947,0.00009468843,0.0006006249,0.006528827,0.004582763,0.005702569,0.001719408,0.00107868,0.00007898766],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9965997,0.00005488666,0.0005940809,0.00006901782,0.000004393602,0.00002119028,0.00001019839,0.000008983914,0.002637605],"genre_scores_gemma":[0.9994636,0.00001654631,0.0003103408,0.00002183215,0.000005787322,0.000006771959,0.000009109469,0.000001612196,0.0001644461],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01662258,"threshold_uncertainty_score":0.08790964,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02762737375123481,"score_gpt":0.3120047083887155,"score_spread":0.2843773346374807,"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."}}