{"id":"W2808495475","doi":"10.2308/accr-52523","title":"Auditor Reputation Concerns, Legal Liability, and Standards","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Reputation; Business; Audit; Liability; Damages; Legal liability; Accounting; Incentive; Strict liability; Earnings; Actuarial science; Economics; Law; Political science","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":[0.006731378,0.0001815829,0.0003923702,0.001623349,0.0008021887,0.004843724,0.0004665278,0.001485675,0.01060159],"category_scores_gemma":[0.04310636,0.0001523211,0.000341102,0.002095501,0.001845219,0.002097514,0.001221445,0.001112835,0.0005008634],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003797665,"about_ca_system_score_gemma":0.002120635,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008027107,"about_ca_topic_score_gemma":0.008465732,"domain_scores_codex":[0.9934381,0.003176493,0.0004482231,0.0004421054,0.001865444,0.000629641],"domain_scores_gemma":[0.9027978,0.03731293,0.04794329,0.002225023,0.007396645,0.002324264],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0005153158,0.0006192633,0.3715589,0.0009749206,0.000410243,0.0007164635,0.001747021,0.01322982,0.001044744,0.4453692,0.01800693,0.1458071],"study_design_scores_gemma":[0.0001830683,0.0008652309,0.6897621,0.001467788,0.0006805107,0.001073194,0.004669737,0.01486262,0.00187555,0.1915871,0.09281672,0.0001564593],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6619782,0.03151802,0.006291893,0.02777085,0.0002227563,0.0001094109,0.0002864652,0.00007769977,0.2717447],"genre_scores_gemma":[0.9932916,0.002134319,0.0001953615,0.0002900055,0.00008728137,0.000005877011,0.00002773586,0.000003860536,0.003963971],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01060159,"threshold_uncertainty_score":0.03559935,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008962041927985501,"score_gpt":0.2530792651668813,"score_spread":0.2441172232388958,"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."}}