{"id":"W2171736895","doi":"10.1016/j.aos.2009.09.004","title":"The effect of benchmarked performance measures and strategic analysis on auditors’ risk assessments and mental models","year":2009,"lang":"en","type":"article","venue":"Accounting Organizations and Society","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":66,"is_retracted":false,"has_abstract":false,"ca_institutions":"Saint Mary's University; Queen's University","funders":"Universiteit van Tilburg; University of Melbourne","keywords":"Benchmarking; Audit; Balanced scorecard; Strategic business unit; Accounting; Inherent risk (accounting); Business risks; Audit plan; Business; Audit risk; Process management; Risk analysis (engineering); Performance measurement; Operational auditing; Internal audit; Computer science; External auditor; Joint audit; Marketing","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":[0.02352732,0.000684502,0.0006756748,0.0008142716,0.000815538,0.003814719,0.001414349,0.001776009,0.003568418],"category_scores_gemma":[0.3021616,0.0006134362,0.0009537643,0.0007607435,0.001780246,0.003030303,0.001580864,0.00243291,0.0003131092],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002066149,"about_ca_system_score_gemma":0.00226341,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005552173,"about_ca_topic_score_gemma":0.006203796,"domain_scores_codex":[0.9826353,0.01365878,0.0007517972,0.0009963699,0.001206584,0.0007512496],"domain_scores_gemma":[0.2686548,0.6955552,0.01604372,0.008259944,0.006360869,0.005125565],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.1129166,0.01874275,0.5877955,0.0006179012,0.0028637,0.000499181,0.01024126,0.04555929,0.01360588,0.01280133,0.003478019,0.1908786],"study_design_scores_gemma":[0.001757912,0.009313362,0.9183434,0.0001510495,0.001674344,0.0001520335,0.002580427,0.04600441,0.006622121,0.01142176,0.00167978,0.0002993682],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9963439,0.0001942707,0.0004708136,0.0003057311,0.00004191298,0.00001473466,0.00002826214,0.00002710502,0.002573232],"genre_scores_gemma":[0.9987087,0.00004962909,0.000536448,0.00006881647,0.00002253134,0.00001499499,0.00003128856,0.00001374019,0.000553823],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02352732,"threshold_uncertainty_score":0.1244259,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005806789565964723,"score_gpt":0.215962074760849,"score_spread":0.2101552851948843,"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."}}