{"id":"W2888430407","doi":"10.1111/1911-3846.12456","title":"The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Conformity; Accounting; Audit; Business; Closeness; Sample (material); Value (mathematics); Certification; Psychology; Social psychology; Political science; Law; Statistics; Mathematics","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":[0.01094163,0.000109237,0.0003800224,0.001780812,0.001473352,0.002595518,0.0007773297,0.0005485216,0.0027647],"category_scores_gemma":[0.07308745,0.000241811,0.000165458,0.001512111,0.002629484,0.00129588,0.002739213,0.001143662,0.0002126607],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001837448,"about_ca_system_score_gemma":0.002488641,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00542751,"about_ca_topic_score_gemma":0.005041265,"domain_scores_codex":[0.9865523,0.007895424,0.0009876959,0.0006298564,0.003160523,0.0007741424],"domain_scores_gemma":[0.8718186,0.07206886,0.03186356,0.009150592,0.01080509,0.004293363],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000122449,0.0001169866,0.9448996,0.00002258151,0.00001996353,0.0001706706,0.0362026,0.0001857824,0.0008913524,0.001497077,0.0001581727,0.01571267],"study_design_scores_gemma":[0.00000899987,0.0001360167,0.9180657,0.00005477557,0.00001409444,0.000539503,0.07590891,0.001948984,0.0007356403,0.001639617,0.0009163446,0.00003127316],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987161,0.00001936145,0.000300512,0.00008813301,9.188229e-7,0.000005617855,0.000009065786,0.000003197101,0.000857124],"genre_scores_gemma":[0.9997897,0.000005880797,0.0001048282,0.00000806868,8.315155e-7,0.0000030398,0.000006637153,0.000001604296,0.00007946114],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01094163,"threshold_uncertainty_score":0.05786556,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08328364649437307,"score_gpt":0.3628600437771493,"score_spread":0.2795763972827762,"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."}}