{"id":"W3125001924","doi":"10.2139/ssrn.3175497","title":"Consequences of Justifications of Assessments in French Expanded Audit Reports","year":2018,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université Laval","funders":"","keywords":"Audit; Accounting; Business; Political science","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":[0.05638719,0.000667519,0.001001221,0.007457946,0.005180706,0.009587707,0.001718756,0.008337982,0.005286532],"category_scores_gemma":[0.4036037,0.0008122264,0.001126342,0.005050875,0.004048702,0.004039539,0.00330492,0.005820873,0.0008825875],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008501739,"about_ca_system_score_gemma":0.007673071,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02453273,"about_ca_topic_score_gemma":0.02656053,"domain_scores_codex":[0.8870649,0.05285455,0.01069958,0.005830409,0.03659843,0.006952154],"domain_scores_gemma":[0.3654257,0.4778612,0.04132293,0.03227221,0.07947226,0.003645743],"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":[0.005367868,0.0008314658,0.1454826,0.00086176,0.0008133273,0.005906976,0.01447083,0.02194581,0.004838274,0.5732898,0.05021837,0.1759729],"study_design_scores_gemma":[0.0009661554,0.0005851401,0.2234291,0.002358041,0.001198979,0.002244935,0.01001027,0.06471705,0.01153585,0.5767688,0.1054658,0.0007199004],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8287651,0.003708358,0.01867847,0.02888747,0.001094328,0.0003490672,0.001519645,0.0007201589,0.1162774],"genre_scores_gemma":[0.9907396,0.0002815453,0.003857978,0.0009440822,0.0003620588,0.00007003533,0.0002583031,0.00006183721,0.003424492],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05638719,"threshold_uncertainty_score":0.2982076,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0128026630078703,"score_gpt":0.2634341438530857,"score_spread":0.2506314808452154,"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."}}