{"id":"W2991564388","doi":"10.1111/auar.12297","title":"SMPs’ Strategic Responses to Conflicting Normative, Material and Client Constraints","year":2019,"lang":"en","type":"article","venue":"Australian Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal; Université du Québec à Trois-Rivières","funders":"","keywords":"Normative; Audit; Accounting; Obligation; Business; Process (computing); External auditor; Quality (philosophy); Public relations; Political science; Internal audit; Law; Computer 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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001517182,0.0004236715,0.0006235439,0.0002046423,0.000221133,0.0008737709,0.0004640162,0.00008179439,0.003306928],"category_scores_gemma":[0.002350754,0.000411398,0.000104072,0.0006234667,0.0001157649,0.001373043,0.0004607297,0.0002908481,0.004224878],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000561483,"about_ca_system_score_gemma":0.00002914074,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002132485,"about_ca_topic_score_gemma":0.00001263824,"domain_scores_codex":[0.9973226,0.00004215169,0.0007826501,0.0006709037,0.0004976684,0.0006840821],"domain_scores_gemma":[0.992642,0.00008938769,0.006590875,0.00043526,0.0001981842,0.00004426737],"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":[0.0002921365,0.0002298996,0.5164239,0.0531505,0.0004087311,0.0001895166,0.0004738989,0.00007619058,0.008068636,0.07058202,0.06707875,0.2830258],"study_design_scores_gemma":[0.0007278859,0.00003813905,0.07253108,0.01014788,0.0002085047,0.00002242528,0.0005507088,0.00005060494,0.0001014281,0.0003022682,0.9142605,0.001058581],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9693492,0.0005000331,0.0001600566,0.00271083,0.000720516,0.001544649,0.00001920736,0.0002471932,0.02474832],"genre_scores_gemma":[0.9848047,0.0004574273,0.0003478056,0.01044981,0.0006237337,0.00004727269,0.00003439503,0.00006082288,0.003174068],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8471817,"threshold_uncertainty_score":0.9998338,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02752949860168973,"score_gpt":0.27945968744243,"score_spread":0.2519301888407403,"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."}}