{"id":"W3126090214","doi":"10.2139/ssrn.1137829","title":"Big Five Audits and Accounting Fraud","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":73,"is_retracted":false,"has_abstract":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; Accounting; Business","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00121251,0.0002674742,0.0002583201,0.0002689664,0.0009143249,0.0002841784,0.0003915711,0.00007663975,0.00008114934],"category_scores_gemma":[0.002203632,0.0002582758,0.00009837177,0.0004645103,0.0001011734,0.001302507,0.0002829463,0.001619259,0.0003320735],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000296513,"about_ca_system_score_gemma":0.0002888899,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003726216,"about_ca_topic_score_gemma":0.0004720588,"domain_scores_codex":[0.9966195,0.00001488391,0.0003542819,0.0003574567,0.0004927385,0.002161152],"domain_scores_gemma":[0.9933347,0.00004042141,0.006261678,0.0001785256,0.0001625346,0.00002218988],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00009092255,0.0001231779,0.1959895,0.0001167389,0.0003936974,0.0001517971,0.0003494093,0.0002466192,0.0003636804,0.215083,0.01054446,0.576547],"study_design_scores_gemma":[0.003483278,0.0001193323,0.1647319,0.0002241163,0.0002427792,0.001216802,0.00281203,0.001533901,0.00003728387,0.1617773,0.662297,0.001524364],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9065469,0.001732267,0.07631517,0.001491051,0.0005550518,0.0001834184,7.472193e-7,0.0001585213,0.01301687],"genre_scores_gemma":[0.9860349,0.002316318,0.00008858915,0.001299022,0.0038417,0.000005840668,0.000003615593,0.00005612848,0.006353888],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6517525,"threshold_uncertainty_score":0.9999869,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00730473967594773,"score_gpt":0.1916444029011206,"score_spread":0.1843396632251729,"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."}}