{"id":"W2980812650","doi":"10.1111/1911-3846.12571","title":"When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":62,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Lawsuit; Audit; Accounting; Business; Plaintiff; Litigation risk analysis; Inherent risk (accounting); External auditor; Auditor independence; Sample (material); Actuarial science; Joint audit; Law; Internal audit; Political science","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.008603192,0.0004158146,0.0006826985,0.0004048896,0.001387876,0.004565773,0.001119385,0.0001818926,0.0001798822],"category_scores_gemma":[0.05623432,0.0003244706,0.0002129129,0.0007226653,0.0002692408,0.006474871,0.001635414,0.000944663,0.0003737974],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008865116,"about_ca_system_score_gemma":0.0001337156,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001452693,"about_ca_topic_score_gemma":0.0004300613,"domain_scores_codex":[0.995258,0.00007596007,0.001165548,0.00105488,0.001365016,0.00108061],"domain_scores_gemma":[0.9758636,0.001044198,0.02105163,0.0009603807,0.001043764,0.00003639031],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001087928,0.00004915726,0.8905867,0.0009822532,0.00006503715,0.00004590189,0.0002180284,0.00002252529,0.0001233426,0.003785991,0.08873197,0.01528035],"study_design_scores_gemma":[0.001043166,0.00002032686,0.2702947,0.0008464925,0.00001856917,0.000002406204,0.004732869,0.0007492322,0.00002547674,0.003509893,0.7183319,0.000424998],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9438058,0.001665987,0.001757188,0.0416459,0.001152522,0.003258036,0.00001195391,0.0003106624,0.006391963],"genre_scores_gemma":[0.9860595,0.00003815042,0.0001025436,0.003062666,0.001789166,0.0002373534,0.00004023756,0.0001070836,0.008563265],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6295999,"threshold_uncertainty_score":0.9999207,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05081143101939822,"score_gpt":0.3020483441678566,"score_spread":0.2512369131484584,"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."}}