{"id":"W2900705341","doi":"10.1111/1911-3846.12590","title":"Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Decision-Making and Behavioral Economics","field":"Decision Sciences","cited_by":31,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Audit; Plan (archaeology); Business; Accounting; Public relations; Psychology; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.01654016,0.0003321589,0.0008967146,0.00104644,0.0008034542,0.001785321,0.002460398,0.0002503967,0.001381714],"category_scores_gemma":[0.04502258,0.0002813578,0.0002966904,0.002893678,0.0003020336,0.001185713,0.00157465,0.001248632,0.004872517],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009296619,"about_ca_system_score_gemma":0.0009085611,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001162711,"about_ca_topic_score_gemma":0.00004784397,"domain_scores_codex":[0.9920846,0.0009307011,0.001819253,0.001550202,0.002829401,0.0007859028],"domain_scores_gemma":[0.9878833,0.00700371,0.0007972348,0.001636335,0.001955798,0.0007236638],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.002010491,0.0002777757,0.08292483,0.00009171167,0.00006920531,0.005913153,0.00867661,0.0003834629,0.002638117,0.0006679069,0.2614375,0.6349092],"study_design_scores_gemma":[0.004366518,0.003372362,0.009560532,0.002614043,0.00007285461,0.001199934,0.05100086,0.005724478,0.008004489,0.03984443,0.8717045,0.002534965],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9716946,0.0004960046,0.0001806676,0.004015633,0.0003559005,0.0007817327,0.0002944659,0.00008246542,0.02209845],"genre_scores_gemma":[0.9972547,0.00002738809,0.0004636852,0.0008321725,0.0004229748,0.000026495,0.000008254168,0.00005730557,0.0009070362],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6323742,"threshold_uncertainty_score":0.9999639,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.3151791221525903,"score_gpt":0.4900631619620229,"score_spread":0.1748840398094326,"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."}}