{"id":"W2269383312","doi":"10.2308/acch-51397","title":"Does Recent Academic Research Support Changes to Audit Reporting Standards?","year":2016,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":119,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Accounting; Audit; Business; Auditor's report; Auditor independence; Generally Accepted Auditing Standards; Joint audit; Public relations; Internal audit; Accounting information system; Financial accounting; Political science","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","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0108266,0.000444351,0.0005194725,0.0008650347,0.0009936201,0.0006620329,0.001164088,0.0002133905,0.00209037],"category_scores_gemma":[0.1137196,0.000281609,0.0001153856,0.002019339,0.0001876904,0.001870342,0.001912443,0.0008346516,0.002454972],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005441754,"about_ca_system_score_gemma":0.0001864885,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005570731,"about_ca_topic_score_gemma":0.0007809707,"domain_scores_codex":[0.9931011,0.00005002351,0.001292166,0.001264526,0.002527279,0.001764872],"domain_scores_gemma":[0.978523,0.0003621495,0.01826883,0.0009570807,0.001811971,0.00007702244],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00005758493,0.00003846996,0.06205898,0.0001762495,0.00005550246,0.00008854421,0.0001548077,0.000004448967,0.009440389,0.007003968,0.2684996,0.6524214],"study_design_scores_gemma":[0.0003852829,0.00004530249,0.01755573,0.0005265706,0.00004134776,0.000003363037,0.0004104459,0.000007845825,0.001053775,0.00238042,0.9770445,0.0005454224],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6983065,0.0001195357,0.04249822,0.1490952,0.005660779,0.002436316,0.00009094555,0.002022929,0.09976958],"genre_scores_gemma":[0.9747198,0.000294225,0.0004199019,0.00357442,0.008375807,0.0002179579,0.00001808972,0.0001801042,0.01219971],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7085449,"threshold_uncertainty_score":0.9999636,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04257881177725303,"score_gpt":0.326662094080757,"score_spread":0.2840832823035039,"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."}}