{"id":"W2159003570","doi":"10.2308/aud.2010.29.1.173","title":"Audit Committee Member Investigation of Significant Accounting Decisions","year":2010,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accounting; Negotiation; Audit; Scrutiny; Business; Accounting information system; Audit committee; Corporate governance; Public relations; Political science; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.009812208,0.0002868579,0.0004664734,0.000482686,0.0003815827,0.0003664489,0.0008062032,0.0001251028,0.0007166486],"category_scores_gemma":[0.184179,0.0002659192,0.0002218989,0.0007512278,0.000263968,0.004891952,0.0003747149,0.001431529,0.0002032157],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005147665,"about_ca_system_score_gemma":0.0001425874,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001069252,"about_ca_topic_score_gemma":0.00002382092,"domain_scores_codex":[0.99678,0.0001661625,0.001282043,0.0002947124,0.001059866,0.0004172286],"domain_scores_gemma":[0.9334511,0.004619179,0.05973022,0.0004692636,0.001682103,0.00004810861],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0008469453,0.0005968221,0.06518391,0.0004908374,0.001000032,0.0004564211,0.002704632,0.001844467,0.1671052,0.3639091,0.05174868,0.3441129],"study_design_scores_gemma":[0.002885729,0.0001324435,0.07031766,0.001756571,0.001847947,0.0003127712,0.007491655,0.0008992053,0.004712551,0.1189065,0.7895157,0.001221251],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8880183,0.00009222179,0.08249903,0.00427844,0.001601032,0.0002286628,0.00000324,0.0000737606,0.02320531],"genre_scores_gemma":[0.9859907,0.00003403602,0.008094574,0.002647354,0.002914711,0.0000049931,0.000004276725,0.00006577792,0.0002435453],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7377671,"threshold_uncertainty_score":0.9999793,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01621021570451204,"score_gpt":0.2535544152845967,"score_spread":0.2373441995800846,"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."}}