{"id":"W3123109308","doi":"10.1111/1911-3846.12104","title":"Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice","year":2014,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":402,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Notice; Accounting; Process (computing); Internal audit; Business; Process management; Computer science; Political science; Law","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":0.05696857596200927,"score_gpt":0.3208082530542146,"score_spread":0.2638396770922053,"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."}}