{"id":"W3126031036","doi":"10.2308/ajpt-52593","title":"Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees","year":2019,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Information and Cyber Security","field":"Computer Science","cited_by":102,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Audit; Business; Accounting; External auditor; Computer security; Actuarial science; Internal audit; Computer 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":[0.01817122,0.0003345327,0.0005319443,0.003981952,0.0009480683,0.004277485,0.001189654,0.002143478,0.008585737],"category_scores_gemma":[0.2337769,0.0004602429,0.0007720632,0.003763992,0.002893447,0.00375358,0.00350357,0.003048597,0.0009151532],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001569054,"about_ca_system_score_gemma":0.002202506,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004370643,"about_ca_topic_score_gemma":0.004173573,"domain_scores_codex":[0.966256,0.01408636,0.005551249,0.002185764,0.00915471,0.002766026],"domain_scores_gemma":[0.3182738,0.2843046,0.3368927,0.01845527,0.03083043,0.01124308],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002552145,0.000114143,0.9849762,0.0001581275,0.00008780783,0.000165488,0.0008798408,0.0001560431,0.0000586559,0.0008131406,0.001398643,0.01093667],"study_design_scores_gemma":[0.00002368178,0.000158756,0.987773,0.0005744817,0.0001024959,0.0006809447,0.005141166,0.0005292784,0.0003239647,0.001423498,0.00324084,0.00002787364],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9687808,0.0032627,0.001293885,0.007477331,0.0001136658,0.00005777543,0.0004779935,0.00002759792,0.01850832],"genre_scores_gemma":[0.9984313,0.0005622839,0.00009083703,0.0003119551,0.00004903754,0.000006673384,0.00009582717,0.000005559546,0.0004465637],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01817122,"threshold_uncertainty_score":0.09609973,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01631978383051886,"score_gpt":0.2873516220505288,"score_spread":0.27103183822001,"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."}}