{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.1464688,0.0002598337,0.0007611949,0.004839862,0.00213324,0.006166216,0.001734867,0.002331431,0.002855049],"category_scores_gemma":[0.4545125,0.0004836655,0.0007059493,0.00289953,0.005150509,0.007301727,0.005996057,0.002828586,0.0003820483],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004393836,"about_ca_system_score_gemma":0.004036151,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006359582,"about_ca_topic_score_gemma":0.00633854,"domain_scores_codex":[0.882183,0.06678848,0.01433454,0.006998482,0.02573849,0.003957069],"domain_scores_gemma":[0.4006851,0.4223584,0.08479472,0.01852865,0.06488477,0.008748511],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.001051488,0.0002314881,0.6054592,0.001998575,0.0008283514,0.0007804792,0.1833149,0.001105412,0.003208017,0.0181015,0.01563938,0.1682812],"study_design_scores_gemma":[0.0001522079,0.0004529324,0.6204559,0.004660545,0.0004463524,0.001171887,0.2737573,0.006993227,0.003805223,0.05768078,0.02996598,0.0004577433],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9222888,0.003884053,0.01518715,0.04288856,0.0004694971,0.0001791817,0.0004871883,0.0000607395,0.01455478],"genre_scores_gemma":[0.9956741,0.0003204446,0.001381523,0.002247021,0.0001093528,0.00004724165,0.00006962103,0.00001100536,0.00013965],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1464688,"threshold_uncertainty_score":0.7746102,"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."}}