{"id":"W3122979540","doi":"10.1111/j.1911-3846.2012.01174.x","title":"Business Strategy, Financial Reporting Irregularities, and Audit Effort","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":611,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Explanatory power; Business; Business risks; Accounting; Measure (data warehouse); Audit risk; Predictive power; Finance; Risk analysis (engineering); Computer science; Data mining","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05808999263016937,"score_gpt":0.3006231335366335,"score_spread":0.2425331409064641,"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."}}