{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003718469,0.0001383178,0.00025572,0.002597973,0.001094267,0.002852313,0.0003863637,0.001514629,0.005976249],"category_scores_gemma":[0.0375174,0.0001742754,0.0002500036,0.003379054,0.001919781,0.001967322,0.001119086,0.001533747,0.0002786509],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001314146,"about_ca_system_score_gemma":0.001947337,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006444953,"about_ca_topic_score_gemma":0.008191004,"domain_scores_codex":[0.9968695,0.00189463,0.000181725,0.0001155242,0.0004750825,0.0004635762],"domain_scores_gemma":[0.9467383,0.02421274,0.01941014,0.001558536,0.003560026,0.004520179],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001168867,0.0004752159,0.8133179,0.0001888117,0.0002267433,0.0006224329,0.002387889,0.001220024,0.00008596838,0.07821842,0.0211616,0.08092609],"study_design_scores_gemma":[0.000110101,0.0003157837,0.8063433,0.0005077413,0.0002463265,0.001465853,0.0079414,0.00537517,0.0001981364,0.1608026,0.01662475,0.00006884992],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8873544,0.01402412,0.001088259,0.05752233,0.0005404062,0.00002178894,0.0003740617,0.00004227619,0.03903238],"genre_scores_gemma":[0.9968584,0.001203289,0.00007991301,0.0003738432,0.0001284883,0.000003071104,0.0000500668,0.000001700343,0.001301293],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006444953,"threshold_uncertainty_score":0.01999259,"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."}}