{"id":"W3130340362","doi":"","title":"Revisiting Auditors Liability for their reports in light of Jetiva and Livent","year":2016,"lang":"en","type":"article","venue":"Lincoln Repository (University of Lincoln)","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Liability; Tort; Accounting; Statutory law; Business; Shareholder; Materiality (auditing); Duty; Law; Meaning (existential); Pleading; Auditor's report; Legal liability; Political science; Finance; Psychology; Corporate governance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009557993,0.00008746834,0.0002631733,0.00006344866,0.0003978473,0.00001170836,0.0001932584,0.0001298652,0.00001670153],"category_scores_gemma":[0.0002325952,0.00007953928,0.0001220889,0.0001993569,0.0003383028,0.000221852,0.0001195965,0.0000692578,8.611801e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001722773,"about_ca_system_score_gemma":0.0002331009,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001508065,"about_ca_topic_score_gemma":0.0005875708,"domain_scores_codex":[0.9988689,0.0001497569,0.0003110101,0.0003042361,0.0001849866,0.0001811466],"domain_scores_gemma":[0.9984037,0.0005312999,0.0004584444,0.0002748441,0.0002247633,0.0001068975],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0006338961,0.001230755,0.6685909,0.001245363,0.0002229543,0.0001622263,0.08222412,0.00005587872,0.07930542,0.09764023,0.001782799,0.06690547],"study_design_scores_gemma":[0.001478745,0.0002699048,0.1316934,0.001019319,0.0001032521,0.00001080861,0.02587057,0.0001593393,0.009161152,0.007504712,0.8221833,0.0005454834],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9761794,0.000142863,0.0007633391,0.004972646,0.0002665048,0.000776993,0.00002087718,0.00003799173,0.01683943],"genre_scores_gemma":[0.9954156,0.00007671259,0.001298476,0.000007868177,0.0002731952,0.00000326508,7.747192e-7,0.000005881407,0.002918287],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8204005,"threshold_uncertainty_score":0.3243518,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01215917316750699,"score_gpt":0.2422124439090454,"score_spread":0.2300532707415385,"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."}}