{"id":"W3184963998","doi":"10.1111/1911-3846.12719","title":"Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Washington State University","keywords":"Audit; Numerosity adaptation effect; Business; Accounting; Audit risk; Liability; Joint audit; Audit plan; Corporate governance; Actuarial science; Internal audit; Psychology; Cognition; Finance; Neuroscience","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.02615533,0.0002598203,0.0004673586,0.00140012,0.001359629,0.005189459,0.001074575,0.001466934,0.009161329],"category_scores_gemma":[0.2448253,0.0003246472,0.0005491184,0.0007278787,0.002696966,0.002594503,0.002770809,0.001381416,0.0007073851],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001477204,"about_ca_system_score_gemma":0.001954266,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001972402,"about_ca_topic_score_gemma":0.002579271,"domain_scores_codex":[0.9693645,0.01600381,0.00260564,0.002517698,0.008515703,0.0009927781],"domain_scores_gemma":[0.572544,0.2695214,0.1101992,0.0267683,0.01512667,0.005840491],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002409139,0.001601824,0.8089128,0.0004320972,0.0005518094,0.000449595,0.01092462,0.006467568,0.00830993,0.01280383,0.00249559,0.1446411],"study_design_scores_gemma":[0.0001700518,0.001183523,0.9434313,0.0003064209,0.000191398,0.0005265706,0.007618216,0.01136049,0.003719003,0.02763457,0.003634255,0.0002242535],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9755859,0.000199258,0.004674609,0.001227162,0.00004504702,0.00006663673,0.00004797971,0.00005395707,0.01809953],"genre_scores_gemma":[0.9983596,0.00003073836,0.001042784,0.0001424278,0.00001779061,0.00001964023,0.0000155838,0.000007376405,0.0003640213],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02615533,"threshold_uncertainty_score":0.1383242,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03791416961574277,"score_gpt":0.3442626438465815,"score_spread":0.3063484742308387,"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."}}