{"id":"W2470940050","doi":"10.1111/1911-3846.12485","title":"IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Business; Accounting; Quality audit; Joint audit; Audit plan; Audit evidence; Information technology audit; Quality (philosophy); Internal audit","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":[0.006098108,0.0002358795,0.0004080155,0.001826291,0.000383311,0.002963571,0.0004955619,0.000552127,0.006527622],"category_scores_gemma":[0.06021392,0.0001393267,0.0002828111,0.002253107,0.001231555,0.001887281,0.001051559,0.0007231554,0.0007710552],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006179078,"about_ca_system_score_gemma":0.0007162341,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004673398,"about_ca_topic_score_gemma":0.003601666,"domain_scores_codex":[0.996557,0.001406664,0.0003454912,0.0003835243,0.0008467906,0.000460558],"domain_scores_gemma":[0.8947706,0.03800478,0.04879591,0.005210616,0.007893317,0.005324723],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001258787,0.000179346,0.9718308,0.00003676151,0.00009691456,0.0000542826,0.0005525766,0.000743645,0.0001257498,0.000549537,0.0006000013,0.02510446],"study_design_scores_gemma":[0.000009640788,0.00006342371,0.9971046,0.00002111952,0.00002184594,0.00003957864,0.000688359,0.0005623144,0.0001040878,0.0009260309,0.0004491182,0.000009914771],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9927746,0.0006397317,0.0004999351,0.001005975,0.00002437822,0.00001035566,0.0001522693,0.00002249574,0.004870251],"genre_scores_gemma":[0.999514,0.00006768326,0.0001059741,0.00005019706,0.00002200084,0.000001346999,0.00003183337,0.000003409297,0.0002035305],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006527622,"threshold_uncertainty_score":0.03225023,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03605166214574145,"score_gpt":0.2948073391929836,"score_spread":0.2587556770472421,"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."}}