{"id":"W3125562270","doi":"10.2308/acch-52047","title":"The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study","year":2018,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":284,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Audit; Key (lock); Relevance (law); Business; Auditor's report; Task (project management); Accounting; Actuarial science; Public relations; Internet privacy; Psychology; Political science; Computer security; Computer science; Economics; Management","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003794382,0.0002753707,0.0002580046,0.0001820429,0.0009311243,0.001119261,0.001508461,0.00006436741,0.00009649094],"category_scores_gemma":[0.01111283,0.0001973416,0.00008465396,0.0009362442,0.0002424084,0.004345956,0.0005546699,0.0003902007,0.0002668399],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007160811,"about_ca_system_score_gemma":0.00006196419,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006232825,"about_ca_topic_score_gemma":0.002032882,"domain_scores_codex":[0.9968653,0.00007369308,0.0009146513,0.0004518712,0.001196718,0.0004978166],"domain_scores_gemma":[0.9871391,0.0006373129,0.01085202,0.0009385949,0.000421262,0.00001168885],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006517144,0.0002440641,0.9387262,0.00007993993,0.0001242149,0.00009610631,0.005929008,0.0006121499,0.0004230719,0.004833091,0.02762352,0.02124338],"study_design_scores_gemma":[0.0003276342,0.00005134887,0.8936064,0.0002650004,0.00009248814,0.000004157699,0.006313124,0.002371483,0.00002408648,0.001002743,0.09564729,0.000294191],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9863946,0.00003704077,0.004819113,0.004576476,0.00142181,0.0006434226,0.000003381218,0.0001090566,0.001995055],"genre_scores_gemma":[0.9934134,0.000007759256,0.0001759781,0.001384228,0.004814544,0.00005863776,0.0000207019,0.0000361274,0.00008858402],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06802376,"threshold_uncertainty_score":0.9999177,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01366546733713362,"score_gpt":0.2710412741166103,"score_spread":0.2573758067794766,"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."}}