{"id":"W3123414132","doi":"10.2139/ssrn.3657264","title":"How Auditors Legitimize Commercialism: A Micro-Discursive Analysis","year":2020,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"ca_institutions":"HEC Montréal","funders":"","keywords":"Commercialism; Audit; Business; Political science; Accounting; Law","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":[0.008321025,0.0001271082,0.0004403642,0.003078023,0.003741624,0.01070142,0.001460695,0.002564041,0.006344526],"category_scores_gemma":[0.0614352,0.0002962609,0.0002509213,0.003433909,0.009685462,0.005946532,0.002987447,0.002163501,0.0005560001],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004678386,"about_ca_system_score_gemma":0.002694092,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01025017,"about_ca_topic_score_gemma":0.01349817,"domain_scores_codex":[0.9927025,0.003398419,0.0002663687,0.0005207019,0.001937841,0.001174211],"domain_scores_gemma":[0.8505825,0.1100101,0.01769346,0.01106103,0.008133193,0.002519828],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.000948975,0.000658085,0.3311247,0.0002402235,0.000238,0.001153764,0.09645648,0.002588848,0.002217646,0.4783053,0.0102698,0.0757982],"study_design_scores_gemma":[0.0001852472,0.0003484841,0.426341,0.0003578743,0.0002451026,0.0004329756,0.1578213,0.01741971,0.004092377,0.3437746,0.04884901,0.0001323265],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9268988,0.000279288,0.002153681,0.006203533,0.00002079499,0.00005210147,0.0001148446,0.00002799537,0.06424884],"genre_scores_gemma":[0.9988612,0.00002900938,0.0001221449,0.00009152568,0.0000138986,0.000004893504,0.00001143288,0.000005261096,0.0008605942],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01070142,"threshold_uncertainty_score":0.04400635,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00830034310319322,"score_gpt":0.2026993668103498,"score_spread":0.1943990237071566,"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."}}