{"id":"W3125777979","doi":"10.1111/1911-3846.12162","title":"Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":125,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Audit; Accounting; Financial statement; Business; Audit risk; Sustainability reporting; Sustainability; Political science; Public relations; Corporate social responsibility","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":[0.04089677,0.0003012634,0.0003641515,0.001188549,0.001081182,0.003595213,0.0005302027,0.0008731675,0.004456615],"category_scores_gemma":[0.2548967,0.0003994002,0.0004358015,0.0007150611,0.001811581,0.00210085,0.001805771,0.001391921,0.0005533219],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001382348,"about_ca_system_score_gemma":0.001197369,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00149428,"about_ca_topic_score_gemma":0.00171669,"domain_scores_codex":[0.9427533,0.03528263,0.004874622,0.002151298,0.01336904,0.001569159],"domain_scores_gemma":[0.6449242,0.2293519,0.08152499,0.01407141,0.02585303,0.004274457],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.009512372,0.003644375,0.6534894,0.0008348468,0.0005153221,0.000394112,0.07606787,0.003513704,0.05390964,0.006244836,0.00202525,0.1898483],"study_design_scores_gemma":[0.0003145875,0.005667127,0.9257144,0.0003654574,0.0001793673,0.0003231923,0.03028604,0.004141572,0.01948141,0.005580815,0.007631493,0.0003145863],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9919443,0.00007693581,0.001427902,0.0001883148,0.00002911808,0.0001345154,0.00002655688,0.00003285666,0.006139443],"genre_scores_gemma":[0.9973236,0.00003737217,0.00158247,0.00007670013,0.00001701262,0.0000555048,0.00002600399,0.000007969009,0.0008733743],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04089677,"threshold_uncertainty_score":0.2162854,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1287456067390869,"score_gpt":0.4014779544233231,"score_spread":0.2727323476842362,"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."}}