{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.05344293,0.0004099337,0.0006720767,0.02054807,0.001371613,0.008808523,0.002025559,0.002850238,0.01702912],"category_scores_gemma":[0.3101331,0.0003917248,0.0005750454,0.03718857,0.004827387,0.007248157,0.001896265,0.004072104,0.00255326],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008050773,"about_ca_system_score_gemma":0.01652296,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01138623,"about_ca_topic_score_gemma":0.01347126,"domain_scores_codex":[0.9799723,0.007826845,0.003546145,0.00142066,0.006473623,0.0007604285],"domain_scores_gemma":[0.4130867,0.385694,0.07553136,0.01247628,0.1071036,0.006108071],"domain_codex":null,"domain_gemma":"reporting","domain_candidate":"reporting","domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0005833484,0.0002933274,0.06067808,0.03286555,0.0003459618,0.0004292646,0.006752971,0.0009848321,0.0003371593,0.1421613,0.2607517,0.4938166],"study_design_scores_gemma":[0.00004816556,0.00023454,0.0993107,0.06537476,0.0004544334,0.0004877403,0.01424303,0.000547326,0.0006031175,0.03407169,0.7845058,0.0001186903],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.01408023,0.5204845,0.00143812,0.4117124,0.01119106,0.00006458595,0.001785741,0.00007290774,0.03917043],"genre_scores_gemma":[0.3472053,0.5320338,0.00357981,0.08262593,0.02440948,0.0002041879,0.003844471,0.0001115607,0.005985539],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.946557,"threshold_uncertainty_score":0.2826366,"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."}}