{"id":"W2592539767","doi":"10.1111/1911-3846.12480","title":"Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Value (mathematics); Computer science","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.01322512,0.0003622379,0.0005903527,0.0004599806,0.0009062672,0.0007591257,0.002569475,0.0001055067,0.0004902517],"category_scores_gemma":[0.02167302,0.0002382424,0.0002283607,0.001416762,0.0006926822,0.002447253,0.001859608,0.0006745913,0.0001029529],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009275655,"about_ca_system_score_gemma":0.0002048909,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002226789,"about_ca_topic_score_gemma":0.00004380523,"domain_scores_codex":[0.993502,0.0003334605,0.001226411,0.0008282335,0.003198358,0.0009115555],"domain_scores_gemma":[0.9840451,0.001743671,0.01144056,0.001220298,0.0015247,0.00002559884],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001539706,0.0001549779,0.928856,0.001172996,0.0001143245,0.000005050276,0.001452624,0.0001606945,0.01271773,0.005384664,0.03818745,0.01163957],"study_design_scores_gemma":[0.003049824,0.0003821937,0.4766268,0.01261727,0.0001107507,0.000007936107,0.05188651,0.01996475,0.003469302,0.003219374,0.426874,0.001791221],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9351267,0.001808091,0.003203006,0.005222758,0.0006694164,0.002112482,0.000006005748,0.00006846046,0.05178304],"genre_scores_gemma":[0.9977686,0.0000467152,0.00006150766,0.0003594272,0.0006968649,0.00005372172,0.00001173824,0.00005341084,0.0009480173],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4522291,"threshold_uncertainty_score":0.9865679,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1813839825052416,"score_gpt":0.3500076700479625,"score_spread":0.1686236875427208,"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."}}