{"id":"W3119167047","doi":"10.1111/1911-3846.12670","title":"Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Business; Liability; Incentive; Risk management; Audit risk; Accounting; Actuarial science; Joint audit; Audit plan; Liability insurance; Knowledge transfer; Litigation risk analysis; Internal audit; Information technology audit; Finance; Economics; Management","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":[0.005998041,0.0001076744,0.0001996678,0.001115766,0.001471589,0.003132637,0.0004742791,0.0009535013,0.005450781],"category_scores_gemma":[0.0299881,0.0001341147,0.000213777,0.0006416985,0.003104612,0.002641737,0.002654166,0.0008704853,0.0001978142],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001264986,"about_ca_system_score_gemma":0.002336966,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003567201,"about_ca_topic_score_gemma":0.002922013,"domain_scores_codex":[0.99646,0.002114163,0.0001358693,0.0002245947,0.0005388517,0.0005264841],"domain_scores_gemma":[0.9473425,0.03413596,0.01026497,0.003733992,0.001598582,0.002923991],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002713831,0.001238522,0.677987,0.0001955467,0.0001014446,0.001780328,0.06372014,0.00161865,0.003428996,0.04716291,0.002329882,0.2001653],"study_design_scores_gemma":[0.0001185723,0.0006022718,0.7870479,0.0007936088,0.0001913779,0.002246705,0.1013797,0.01210062,0.004810978,0.06566076,0.02494724,0.0001002793],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9794037,0.0003192159,0.00134132,0.003931931,0.000005986731,0.00002106075,0.00001971976,0.000009513353,0.01494769],"genre_scores_gemma":[0.9994544,0.00006179974,0.0001381906,0.00009614747,0.000004804486,0.000002179838,0.00000283628,4.404026e-7,0.0002390819],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005998041,"threshold_uncertainty_score":0.03172106,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03017774053133994,"score_gpt":0.2827871782410752,"score_spread":0.2526094377097353,"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."}}