{"id":"W3121534148","doi":"10.2139/ssrn.1081429","title":"Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Software Engineering Research","field":"Computer Science","cited_by":6,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Lethbridge; University of Waterloo","funders":"","keywords":"Diagrammatic reasoning; Audit; Presentation (obstetrics); Financial statement; Structuring; Accounting; Representation (politics); Computer science; Statement (logic); Psychology; Knowledge management; Business; Finance; Linguistics; Medicine","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":[0.007477749,0.0007301109,0.000741561,0.001735002,0.000650587,0.005102323,0.002104831,0.001122128,0.0035647],"category_scores_gemma":[0.03913422,0.0003689287,0.00116698,0.002190259,0.0007674229,0.005878203,0.00135433,0.001845955,0.0004202049],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001564325,"about_ca_system_score_gemma":0.002554433,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005048,"about_ca_topic_score_gemma":0.00504361,"domain_scores_codex":[0.995528,0.002713762,0.0001935006,0.0002813544,0.001098029,0.0001853985],"domain_scores_gemma":[0.9789651,0.0135424,0.001599002,0.003505225,0.002086333,0.0003019343],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000335629,0.0005156848,0.00633149,0.0001884184,0.0002066749,0.0001080161,0.0008909219,0.2956825,0.0009724519,0.5441129,0.003328346,0.147327],"study_design_scores_gemma":[0.00003320234,0.00006358805,0.0005634024,0.00006476601,0.00006349781,0.00004140323,0.0001594918,0.8607945,0.0005346843,0.1353208,0.002341631,0.00001908937],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.1208054,0.0004158235,0.8529627,0.003614401,0.0000942882,0.00019864,0.0004272515,0.0007696312,0.02071171],"genre_scores_gemma":[0.7591841,0.000359274,0.2377499,0.0001974928,0.00003942266,0.0001023027,0.0002759183,0.0001269618,0.001964611],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.007477749,"threshold_uncertainty_score":0.03954655,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01958356142595293,"score_gpt":0.3009058046629287,"score_spread":0.2813222432369758,"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."}}