{"id":"W2119512833","doi":"10.5539/ijef.v4n1p80","title":"Government Audit Materiality (Part One): How and Why is It Different from Corporate Audit Materiality – A Theoretical Matrix on Three Materiality Differences and Corresponding Contextual Reasons","year":2011,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Audit; Accounting; Stakeholder; Business; Public relations; Sociology; Political science; Aesthetics; Art","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":[0.01685996,0.0003576654,0.0005146264,0.004546865,0.003781762,0.0118716,0.001201544,0.00212205,0.003363952],"category_scores_gemma":[0.05733937,0.0005493564,0.0007640502,0.003436225,0.02719424,0.01229614,0.0060588,0.003349718,0.0002529387],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008115269,"about_ca_system_score_gemma":0.006806452,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004114614,"about_ca_topic_score_gemma":0.003404136,"domain_scores_codex":[0.9718505,0.01544967,0.002103494,0.001875636,0.006763441,0.001957327],"domain_scores_gemma":[0.9157571,0.05378606,0.01432531,0.005272544,0.008228379,0.002630663],"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":[0.00037829,0.0002225157,0.08015941,0.0008010675,0.00005931932,0.0008171726,0.1307243,0.00125471,0.002936116,0.6861596,0.00177595,0.09471161],"study_design_scores_gemma":[0.00006951058,0.0004866681,0.218121,0.002366475,0.0001387003,0.001793873,0.2134571,0.005394836,0.008222005,0.502158,0.04748996,0.0003017373],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7588025,0.002826167,0.05101512,0.02961885,0.0002231761,0.0004305892,0.0001384999,0.0001847203,0.1567605],"genre_scores_gemma":[0.9965363,0.0001729277,0.002331597,0.0002713442,0.00002033309,0.0000338945,0.00001759806,0.00001703702,0.0005989244],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01685996,"threshold_uncertainty_score":0.08916509,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1180785940280038,"score_gpt":0.3190937297539312,"score_spread":0.2010151357259274,"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."}}