{"id":"W2789334701","doi":"10.1007/s10551-018-3846-x","title":"The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments","year":2018,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"University of Waterloo; University of Miami","keywords":"Quality of Life Research; Business ethics; Audit; Business; Propensity score matching; Accounting; Economics; Medicine; Statistics; Mathematics; Management; Public health","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.02708166,0.0002281736,0.000430145,0.001253631,0.002033085,0.004380483,0.001243676,0.003184823,0.01471233],"category_scores_gemma":[0.2941925,0.0006186781,0.0008797642,0.0008426315,0.002592503,0.00209017,0.002155695,0.005326945,0.001163239],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002450837,"about_ca_system_score_gemma":0.003942277,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01999863,"about_ca_topic_score_gemma":0.03113902,"domain_scores_codex":[0.9841886,0.008945793,0.001870357,0.001275384,0.00171552,0.002004334],"domain_scores_gemma":[0.3279637,0.4901421,0.1265857,0.02027087,0.01147571,0.02356183],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.008168791,0.002793327,0.9534661,0.00004775796,0.0004496209,0.0002064219,0.002766768,0.001977748,0.001023646,0.001871235,0.001388887,0.02583982],"study_design_scores_gemma":[0.0002019074,0.00148438,0.9856223,0.0000699064,0.0001752114,0.0001566415,0.003923549,0.003919424,0.0006182521,0.002360012,0.001382885,0.00008548832],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9952424,0.0001751492,0.0001988474,0.001518335,0.00002961714,0.00002895665,0.00005402463,0.0000139247,0.002738799],"genre_scores_gemma":[0.9985059,0.00004325268,0.0001446896,0.0001578214,0.00002227143,0.00001125284,0.00004182972,0.000005328623,0.001067628],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02708166,"threshold_uncertainty_score":0.1432232,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02714137168556078,"score_gpt":0.2943016590581705,"score_spread":0.2671602873726097,"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."}}