{"id":"W3084937528","doi":"10.1108/maj-12-2018-2110","title":"Auditors’ judgment subordination and the theory of planned behavior","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Accounting; Audit; Context (archaeology); Business; Subordination (linguistics); Position (finance); Value (mathematics); Originality; External auditor; Going concern; Internal audit; Auditor's report; Psychology; Finance; Social psychology; 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":[0.01726566,0.0004501407,0.0003921986,0.001594165,0.001051142,0.003191797,0.0005609029,0.001010811,0.001438049],"category_scores_gemma":[0.08495572,0.0003602844,0.000534115,0.0008362911,0.005651357,0.001789257,0.001107249,0.002232155,0.0002018261],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003704008,"about_ca_system_score_gemma":0.00416684,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006586919,"about_ca_topic_score_gemma":0.00535341,"domain_scores_codex":[0.9739571,0.02020321,0.0007957559,0.001261555,0.002811129,0.000971161],"domain_scores_gemma":[0.7694853,0.158337,0.04798907,0.009378308,0.009576362,0.005233864],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008536877,0.001294522,0.7722691,0.0003740306,0.000443694,0.0007165828,0.04097735,0.01193605,0.001565656,0.08991302,0.00193841,0.07771786],"study_design_scores_gemma":[0.0002562515,0.001483913,0.6870434,0.0004107136,0.0001882485,0.0006522452,0.01553264,0.04930954,0.001362013,0.2364711,0.007072436,0.0002174533],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9153036,0.0006567335,0.04769143,0.004218847,0.0001044835,0.0003711981,0.00007718749,0.0001113716,0.03146505],"genre_scores_gemma":[0.9976411,0.00005750361,0.00188462,0.0001104127,0.00001575087,0.00005372085,0.00001239533,0.000004085431,0.0002204871],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01726566,"threshold_uncertainty_score":0.09131062,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01177143059699502,"score_gpt":0.2047872394657402,"score_spread":0.1930158088687452,"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."}}