{"id":"W3124185045","doi":"10.1111/1911-3846.12281","title":"The Effects of Out‐of‐Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards","year":2016,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Business; Contrast (vision); Accounting standard; Financial statement; International Financial Reporting Standards; Financial accounting; Accounting information system; Computer science","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":[0.009169701,0.0002561095,0.0003305751,0.0004842348,0.0008002098,0.002512361,0.0005722858,0.001002884,0.003444778],"category_scores_gemma":[0.1505787,0.0003440275,0.0002179006,0.0002986985,0.001968796,0.001494716,0.001730316,0.001571353,0.0002055171],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001321004,"about_ca_system_score_gemma":0.0007511384,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002861983,"about_ca_topic_score_gemma":0.002827603,"domain_scores_codex":[0.985288,0.009306374,0.0008193027,0.001392982,0.002670767,0.0005225648],"domain_scores_gemma":[0.6364455,0.2895465,0.04859082,0.01425615,0.007346808,0.003814295],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.04610731,0.005272722,0.5655113,0.0009227131,0.0008037186,0.0008791962,0.02645274,0.01086834,0.213449,0.01439969,0.001837687,0.1134956],"study_design_scores_gemma":[0.0006899192,0.004944189,0.9484542,0.0001705722,0.0002774882,0.0002252324,0.003983949,0.006770384,0.0244261,0.006886391,0.002966378,0.0002051744],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9929363,0.0000401249,0.0003281438,0.00009267724,0.000008522945,0.00002336571,0.00001892213,0.00000908746,0.006542822],"genre_scores_gemma":[0.9993274,0.0000142127,0.0003989424,0.00003937053,0.000005215637,0.00001053006,0.00001161339,0.000005357919,0.0001873921],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009169701,"threshold_uncertainty_score":0.04849458,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01943513158055637,"score_gpt":0.2926967754074044,"score_spread":0.273261643826848,"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."}}