{"id":"W3177096763","doi":"","title":"Auditors’ Strategic and Conflicting Responses to CPAB Inspections: Acquiescing, Compromising, Avoiding","year":2018,"lang":"en","type":"article","venue":"","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Audit; Business; Flexibility (engineering); Context (archaeology); Negotiation; Compromise; Consistency (knowledge bases); Institutional logic; Quality (philosophy); Process (computing); External auditor; Accounting; Public relations; Political science; Internal audit; Economics; Management; Sociology; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.03528339,0.0004093774,0.0004746429,0.002486304,0.01331711,0.008662753,0.001973147,0.002140633,0.0009703948],"category_scores_gemma":[0.1121208,0.000909091,0.0002977299,0.002746613,0.01103899,0.002708232,0.005156205,0.003111574,0.0001959538],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02916985,"about_ca_system_score_gemma":0.0472393,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.4429021,"about_ca_topic_score_gemma":0.5754631,"domain_scores_codex":[0.935157,0.03712542,0.003133668,0.002900323,0.0135391,0.008144504],"domain_scores_gemma":[0.8812638,0.06209104,0.02522563,0.004051013,0.02084331,0.006525171],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001377174,0.00006860858,0.05759748,0.000131456,0.00002210265,0.0008556916,0.9102166,0.0002820414,0.003217707,0.002498065,0.001067261,0.02390531],"study_design_scores_gemma":[0.00001466838,0.00009914819,0.05233616,0.0001595776,0.00002117469,0.0002845465,0.9309201,0.0007660548,0.001453712,0.0008765845,0.01295953,0.0001085888],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9905384,0.0001903721,0.001755952,0.001829926,0.00002449725,0.0001000713,0.00002028679,0.00002093483,0.005519772],"genre_scores_gemma":[0.9974703,0.0001131084,0.0008466921,0.0003908923,0.000007316221,0.00002984894,0.00001273109,0.000005444202,0.001123642],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4429021,"threshold_uncertainty_score":0.8806483,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05989944964955062,"score_gpt":0.3041102128432778,"score_spread":0.2442107631937272,"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."}}