{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01226555,0.0002304614,0.0002739741,0.001099127,0.003942666,0.00370018,0.00076861,0.001390608,0.002713377],"category_scores_gemma":[0.04543455,0.0004200659,0.0002168093,0.001015911,0.003281783,0.001603247,0.00611554,0.002200224,0.0003990459],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003339496,"about_ca_system_score_gemma":0.00410791,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004425195,"about_ca_topic_score_gemma":0.006158103,"domain_scores_codex":[0.9788736,0.0148262,0.0008652136,0.0007048749,0.002523448,0.0022066],"domain_scores_gemma":[0.9465182,0.029285,0.009490702,0.001946358,0.006546711,0.006212996],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002738434,0.0001645954,0.1309253,0.0003250047,0.00003627123,0.003635021,0.7913161,0.0004266987,0.006583613,0.005612121,0.003978767,0.05672273],"study_design_scores_gemma":[0.00001189444,0.0002664684,0.05397618,0.0001839422,0.00001070829,0.001011255,0.9217865,0.001036435,0.0009876568,0.001923264,0.01875435,0.00005117066],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9934632,0.00006871935,0.001271499,0.001601983,0.00002150413,0.00003198457,0.00001106395,0.00001270825,0.003517319],"genre_scores_gemma":[0.9986274,0.00005175012,0.0003598171,0.0002506924,0.000006549853,0.00002384199,0.000006307216,0.000003865405,0.0006698149],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01226555,"threshold_uncertainty_score":0.0648672,"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."}}