{"id":"W3122015152","doi":"10.1506/car.25.3.10","title":"Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers*","year":2008,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Audit; Business; Accounting; Psychology","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.202859,0.000807801,0.001542226,0.003510903,0.003203957,0.01004927,0.003356948,0.009726523,0.01851148],"category_scores_gemma":[0.8423459,0.001415854,0.003358734,0.00320449,0.003722779,0.005096829,0.005870626,0.009104043,0.001166159],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003257981,"about_ca_system_score_gemma":0.004017314,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005482004,"about_ca_topic_score_gemma":0.00493725,"domain_scores_codex":[0.7530819,0.1602578,0.03975075,0.01753662,0.0226862,0.006686878],"domain_scores_gemma":[0.01513295,0.9116046,0.04606383,0.01687478,0.00725412,0.003069671],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.1393356,0.009109464,0.669796,0.002729851,0.01416495,0.002590568,0.02024569,0.004917919,0.005839012,0.004884845,0.005937862,0.1204482],"study_design_scores_gemma":[0.005300154,0.01885455,0.9265717,0.001535894,0.008093571,0.001446963,0.005505738,0.004122284,0.006222173,0.01492123,0.006887422,0.0005383657],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9745351,0.003482339,0.001354224,0.006330912,0.0006226953,0.0005424432,0.0006719166,0.0001023511,0.01235799],"genre_scores_gemma":[0.9951179,0.0003852652,0.001087024,0.001081816,0.000281571,0.0001929901,0.0002332563,0.00005515471,0.001564958],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.202859,"threshold_uncertainty_score":0.9830167,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06739323403125154,"score_gpt":0.3070317652553083,"score_spread":0.2396385312240568,"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."}}