{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002920862,0.0001418386,0.000152126,0.0002225072,0.001104235,0.0005464666,0.000100525,0.00003122127,0.0003017444],"category_scores_gemma":[0.0001410669,0.0001260713,0.0000278179,0.0004014391,0.0001252105,0.0005216018,0.0001792618,0.00007388183,0.0003722539],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002172856,"about_ca_system_score_gemma":0.0000101268,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000255176,"about_ca_topic_score_gemma":0.0002201544,"domain_scores_codex":[0.9991377,0.00001182163,0.0002029466,0.0002764848,0.0001486691,0.0002223833],"domain_scores_gemma":[0.999455,0.0000580647,0.0000998833,0.0001480743,0.0002221347,0.00001686189],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0004174249,0.0001390566,0.2115877,0.000250307,0.0001808598,0.000009928435,0.002465648,0.00005908396,0.02001701,0.6985542,0.05978415,0.006534671],"study_design_scores_gemma":[0.001425608,0.0001352221,0.4764954,0.0003468121,0.00007405073,0.00001366885,0.01950553,0.01060536,0.001102248,0.02121302,0.467968,0.001115081],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.833688,0.00004522959,0.0009576623,0.001598384,0.0007309116,0.0001718127,3.958585e-7,0.0002785912,0.162529],"genre_scores_gemma":[0.9914874,0.000004175494,0.0004801303,0.001858945,0.002944884,0.00001149402,0.00000114023,0.00001481784,0.00319695],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6773412,"threshold_uncertainty_score":0.8492991,"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."}}