{"id":"W2884885507","doi":"10.1111/ijau.12126","title":"Why are auditors blamed when something goes wrong? Experimental evidence","year":2018,"lang":"en","type":"article","venue":"International Journal of Auditing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University","funders":"","keywords":"Blame; Audit; Accounting; Incentive; Business; Public relations; Economics; Psychology; Social psychology; Political science; Microeconomics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001163001,0.0002666869,0.0003148846,0.0005335044,0.0002771642,0.0008051564,0.001275705,0.00007052026,0.001411555],"category_scores_gemma":[0.01648049,0.0002571745,0.0002134933,0.0002510721,0.0001849239,0.004295697,0.0006156567,0.0004305438,0.0003193233],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002997974,"about_ca_system_score_gemma":0.00004430652,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002004805,"about_ca_topic_score_gemma":0.0000446003,"domain_scores_codex":[0.9969034,0.0000335187,0.000832036,0.0003229347,0.001528623,0.0003794686],"domain_scores_gemma":[0.9739563,0.0002434741,0.02418981,0.0001761564,0.001400511,0.00003372704],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0007636161,0.0006137087,0.1847882,0.000280349,0.001634209,0.00142493,0.004348627,0.001296841,0.04325436,0.009153528,0.6015671,0.1508746],"study_design_scores_gemma":[0.002354521,0.000174821,0.04136165,0.005872933,0.0001915835,0.0001624322,0.005571309,0.003027132,0.01430643,0.004912129,0.9209361,0.001128942],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8639611,0.0004370259,0.1056933,0.01209008,0.01048269,0.0001811928,0.000003898552,0.0001348522,0.007015827],"genre_scores_gemma":[0.9631879,0.00002172385,0.002536705,0.006846922,0.02697694,0.000005056492,0.000002656611,0.00004830736,0.0003737366],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.319369,"threshold_uncertainty_score":0.999988,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02107629612299758,"score_gpt":0.2740144629623253,"score_spread":0.2529381668393277,"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."}}