{"id":"W3123464639","doi":"10.1506/u1ha-wnbv-urdb-e5p1","title":"An Experimental Investigation of Approaches to Audit Decision Making: An Evaluation Using Systems‐Mediated Mental Models*","year":2005,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Audit; Credibility; Decision aids; Foundation (evidence); Management science; Audit plan; Audit substantive test; Information technology audit; Accounting; Computer science; Joint audit; Knowledge management; Business; Internal audit; Engineering; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.01527628,0.001084464,0.0007822146,0.0008427499,0.001159215,0.003102197,0.002073057,0.001873492,0.008764112],"category_scores_gemma":[0.08599328,0.0009778761,0.000713844,0.0005232991,0.002887187,0.003715465,0.002163529,0.00214532,0.0007364812],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001261459,"about_ca_system_score_gemma":0.0009244089,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007440474,"about_ca_topic_score_gemma":0.0004749439,"domain_scores_codex":[0.9904456,0.006634986,0.0007006321,0.0008656413,0.001045251,0.00030779],"domain_scores_gemma":[0.8275629,0.1492001,0.009274771,0.00983895,0.002571643,0.001551508],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"nonrandomized_trial","study_design_gemma":"nonrandomized_trial","study_design_scores_codex":[0.1197386,0.3820542,0.03832964,0.004664065,0.001020651,0.0008230456,0.04515248,0.02665335,0.05702911,0.06902247,0.003810874,0.2517016],"study_design_scores_gemma":[0.09660983,0.4122808,0.08767874,0.001052171,0.002129504,0.0006504254,0.01479916,0.2096825,0.05164184,0.1072051,0.01538594,0.000884002],"study_design_candidate":"nonrandomized_trial","study_design_consensus":"nonrandomized_trial","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9913775,0.0000666787,0.004015408,0.0001610529,0.00007785551,0.001477688,0.00006052047,0.00005393542,0.002709292],"genre_scores_gemma":[0.9798248,0.0001422827,0.01247745,0.000178,0.00009338484,0.005612176,0.0001007387,0.00002788311,0.001543438],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01527628,"threshold_uncertainty_score":0.08078969,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2631477077343234,"score_gpt":0.3637639665495528,"score_spread":0.1006162588152294,"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."}}