{"id":"W2763603108","doi":"10.2139/ssrn.2801183","title":"Does High Auditor Litigation Risk Discourage Corporate Innovation?","year":2016,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Accounting; Audit; Litigation risk analysis","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":[],"consensus_categories":[],"category_scores_codex":[0.007541347,0.0001372386,0.0003759205,0.0007948899,0.0007954249,0.003718632,0.0005902213,0.00273135,0.01009323],"category_scores_gemma":[0.07538702,0.0002508936,0.0003651078,0.0005350428,0.001618483,0.00236276,0.001072989,0.001840947,0.0009452385],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007272793,"about_ca_system_score_gemma":0.002195925,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001136784,"about_ca_topic_score_gemma":0.001960045,"domain_scores_codex":[0.9957364,0.001763813,0.0002658299,0.0003886215,0.001000012,0.0008454182],"domain_scores_gemma":[0.8430415,0.09155004,0.04644141,0.006138822,0.004732932,0.008095211],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001623602,0.001969066,0.8122079,0.0002930965,0.0004405598,0.0007225613,0.00171924,0.001184676,0.004456805,0.03677066,0.009331948,0.1292799],"study_design_scores_gemma":[0.0005409286,0.002139223,0.882458,0.0004136034,0.00039905,0.001632371,0.003497712,0.006064183,0.007273213,0.07388398,0.02161105,0.00008668457],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9509982,0.001179095,0.001336246,0.01984079,0.0001354874,0.00003148093,0.00008609777,0.00005099232,0.02634156],"genre_scores_gemma":[0.9980731,0.0001340794,0.0001911455,0.0007762713,0.00007541102,0.000004364083,0.00001073094,0.000004541711,0.0007302503],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01009323,"threshold_uncertainty_score":0.0398829,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005815904270014063,"score_gpt":0.1953993322942702,"score_spread":0.1895834280242561,"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."}}