{"id":"W3125193868","doi":"10.1111/1911-3846.12242","title":"The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior","year":2016,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto; University of British Columbia","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Audit; Vagueness; Accounting; Business; Legal liability; Quality audit; Damages; Liability; Operational auditing; Norm (philosophy); Quality (philosophy); Joint audit; Internal audit; Political science; Fuzzy logic; Law; Computer science","routes":{"ca_aff":true,"ca_fund":true,"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":[0.01119441,0.0002841024,0.0007655757,0.0011282,0.0005710786,0.004087778,0.0006511615,0.001114096,0.005189999],"category_scores_gemma":[0.06764413,0.000314438,0.0006563241,0.001278466,0.001894216,0.001516951,0.001691509,0.001275231,0.0003492374],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00225716,"about_ca_system_score_gemma":0.001592967,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005754348,"about_ca_topic_score_gemma":0.005291516,"domain_scores_codex":[0.9866058,0.008174694,0.0008069265,0.001026186,0.00191591,0.001470456],"domain_scores_gemma":[0.692755,0.2099474,0.07141574,0.009816143,0.007991332,0.008074447],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009098863,0.0008951956,0.9535696,0.0000649422,0.000486469,0.0002201872,0.0003947105,0.02236549,0.001520477,0.004920096,0.0002732367,0.01437968],"study_design_scores_gemma":[0.00006394077,0.0007138043,0.968501,0.00002853272,0.0002059558,0.00008386345,0.0008403647,0.02267558,0.0009377896,0.005495831,0.0004044023,0.00004899569],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.995922,0.0001035544,0.001232292,0.0002516343,0.000004274418,0.00003391476,0.00007564927,0.00001261519,0.002364042],"genre_scores_gemma":[0.9994733,0.00002664963,0.0002133558,0.00001469181,0.000003239738,0.000006985686,0.00002426488,0.000002620584,0.0002349238],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01119441,"threshold_uncertainty_score":0.05920237,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0236075418951895,"score_gpt":0.2722238134008807,"score_spread":0.2486162715056912,"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."}}