{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.08079182,0.0004322648,0.0005502297,0.004489301,0.0065288,0.01995648,0.006363833,0.01857931,0.005732597],"category_scores_gemma":[0.3146452,0.001085499,0.001117893,0.002442665,0.008317567,0.008314375,0.006802562,0.01547521,0.002769609],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008036361,"about_ca_system_score_gemma":0.03018749,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03940093,"about_ca_topic_score_gemma":0.05153219,"domain_scores_codex":[0.8804893,0.03078329,0.01595444,0.009750417,0.05215842,0.01086416],"domain_scores_gemma":[0.6248671,0.2023326,0.03304018,0.03752281,0.09115283,0.01108441],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00009430121,0.0001009624,0.01566087,0.0003843028,0.00006033113,0.00628785,0.02046613,0.0006356163,0.001455447,0.3011549,0.5560797,0.0976197],"study_design_scores_gemma":[0.00005104486,0.0001263476,0.01049982,0.00323217,0.00007448886,0.003173535,0.0056981,0.001555817,0.001448121,0.02534269,0.9486239,0.0001739947],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"other","genre_scores_codex":[0.06421949,0.01426787,0.02204094,0.5559084,0.01626392,0.0007720533,0.0004871623,0.00150671,0.3245334],"genre_scores_gemma":[0.6283283,0.008148232,0.01268621,0.2224237,0.01386135,0.0004257886,0.0003263828,0.0006297388,0.1131703],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.08079182,"threshold_uncertainty_score":0.4272731,"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."}}