{"id":"W3122094750","doi":"10.1111/1911-3846.12052","title":"Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt","year":2013,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":173,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Skepticism; Audit; Neutrality; Psychology; Accounting; Perspective (graphical); Social psychology; Business; Epistemology; Political science; Law; Philosophy","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":[0.02789569,0.0002354569,0.0003488619,0.00206324,0.001337976,0.00576561,0.0006506782,0.001231045,0.001541807],"category_scores_gemma":[0.1548061,0.0003389449,0.0003870898,0.0009544484,0.005258761,0.003216519,0.003368728,0.001995098,0.0002716079],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002206546,"about_ca_system_score_gemma":0.002116474,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001650391,"about_ca_topic_score_gemma":0.001677679,"domain_scores_codex":[0.9648464,0.01948408,0.002191425,0.001148102,0.01103711,0.001292892],"domain_scores_gemma":[0.7617712,0.1371295,0.06567211,0.01011325,0.01959694,0.005716938],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002151505,0.0005685182,0.7748417,0.0003618464,0.0002165444,0.000626763,0.1118481,0.0009983012,0.005905174,0.01675058,0.001151563,0.08457939],"study_design_scores_gemma":[0.0001327968,0.001083785,0.8734972,0.0005628268,0.0001413931,0.001193344,0.08566684,0.004194072,0.003522912,0.02581598,0.003966935,0.0002219477],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9849526,0.0002337622,0.001721682,0.0009062759,0.00002190628,0.00002734644,0.00001455173,0.000006818737,0.01211506],"genre_scores_gemma":[0.9995829,0.00004607674,0.0001405128,0.00007166773,0.00001056583,0.000005889408,0.000005525674,0.000001472112,0.000135202],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02789569,"threshold_uncertainty_score":0.1475283,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06438841906235127,"score_gpt":0.3259246871340932,"score_spread":0.261536268071742,"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."}}