{"id":"W2102018949","doi":"10.1506/u818-caad-mxbe-fxma","title":"The Disposition of Audit‐Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects*","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":147,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Audit; Wright; Accounting; Audit risk; Aggregate (composite); Business; Affect (linguistics); Subjectivity; Actuarial science; Objectivity (philosophy); Psychology; Computer 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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0038903,0.0001748278,0.0002242083,0.0003843334,0.0006824529,0.0003487941,0.0002859201,0.00007080784,0.00001116355],"category_scores_gemma":[0.01230917,0.0001390831,0.00003367778,0.0008083824,0.0003312479,0.002395648,0.0003336998,0.0003010572,0.000004395041],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003556675,"about_ca_system_score_gemma":0.00002290707,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001390402,"about_ca_topic_score_gemma":0.0001217071,"domain_scores_codex":[0.9978822,0.0002082521,0.000454185,0.0003770856,0.0007678057,0.0003103963],"domain_scores_gemma":[0.9932572,0.0008708865,0.004899112,0.0003110153,0.0006421923,0.00001959386],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001422196,0.00006973829,0.7486397,0.000553582,0.00004367002,0.000005083503,0.0005043766,0.000007048897,0.003513834,0.001292507,0.0003462201,0.244882],"study_design_scores_gemma":[0.00070172,0.00006516831,0.9873776,0.0003477514,0.00002306548,5.596941e-7,0.00129568,0.001573763,0.0009706959,0.001027839,0.006465542,0.0001505792],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9940777,0.000552799,0.002991871,0.0001489762,0.00008987005,0.0006244128,0.000006226931,0.00005459862,0.00145354],"genre_scores_gemma":[0.9992159,0.0002964347,0.00004199581,0.00001859034,0.0001819864,0.00002175772,0.00006329409,0.00002953794,0.000130529],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2447314,"threshold_uncertainty_score":0.9960105,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02285302751177151,"score_gpt":0.2782811712251918,"score_spread":0.2554281437134203,"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."}}