{"id":"W3013144930","doi":"10.5430/ijba.v11n2p28","title":"Determinants of Audit Sanctions Severity","year":2020,"lang":"en","type":"article","venue":"International Journal of Business Administration","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Università degli Studi di Parma; Fondazione Cariparma","keywords":"Sanctions; Accounting; Audit; Business; Auditor's report; Quality audit; Political science; Law","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":[0.004317221,0.0002100445,0.0002815236,0.002506628,0.0005033877,0.001693443,0.0003664597,0.0005007946,0.002276108],"category_scores_gemma":[0.03753166,0.0001585916,0.0004189838,0.002081263,0.0006785247,0.0008628166,0.001349654,0.001435788,0.0003457099],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001003022,"about_ca_system_score_gemma":0.001085425,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003907708,"about_ca_topic_score_gemma":0.004178486,"domain_scores_codex":[0.9915438,0.001923335,0.001342421,0.0007354243,0.003512137,0.0009429771],"domain_scores_gemma":[0.8600038,0.03046409,0.08686382,0.004269146,0.01266076,0.005738399],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006706594,0.00007168598,0.9832574,0.00003608484,0.00006884959,0.00009907194,0.0002345725,0.001539834,0.000235756,0.0006214029,0.0005212106,0.01324708],"study_design_scores_gemma":[0.000002716148,0.0000347475,0.9973199,0.00002454146,0.00001503057,0.0001083716,0.0003115782,0.0008644201,0.0001610187,0.0003319488,0.0008132329,0.00001246591],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9948891,0.0003147322,0.0007648777,0.000428405,0.00002208364,0.00002679817,0.0002694703,0.00002199651,0.003262689],"genre_scores_gemma":[0.9991749,0.00006933136,0.0001534939,0.00002078466,0.00002274057,0.000003863285,0.0002396934,0.000003059761,0.000312113],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004317221,"threshold_uncertainty_score":0.02283192,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01962507774968627,"score_gpt":0.2579616794601122,"score_spread":0.2383366017104259,"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."}}