{"id":"W3203186180","doi":"10.33423/jabe.v22i9.3670","title":"Using the Audit Risk Model in an ERP Environment: Evidence From Canada and China","year":2020,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"ERP Systems Implementation and Impact","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec en Outaouais","funders":"","keywords":"Audit; Audit risk; Business; Accounting; China; Risk assessment; Control (management); Plan (archaeology); Risk management; Finance; Computer science; Economics; Management; Computer security; Geography","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.0081154,0.0003717703,0.0005513576,0.003155683,0.004813931,0.002770262,0.001172341,0.0006451869,0.001130081],"category_scores_gemma":[0.02543946,0.000358146,0.0005414899,0.009069069,0.003023921,0.001095216,0.001771201,0.001232701,0.0000931868],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04420816,"about_ca_system_score_gemma":0.08228147,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9863993,"about_ca_topic_score_gemma":0.9896522,"domain_scores_codex":[0.9938618,0.001137417,0.0004062563,0.0004335364,0.003152753,0.001008137],"domain_scores_gemma":[0.9587755,0.01019188,0.006287197,0.001637328,0.0205434,0.002564618],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001951699,0.0001867845,0.9343329,0.0002046498,0.000094032,0.0005017442,0.01608485,0.001092869,0.0001787872,0.002642645,0.001378276,0.04310722],"study_design_scores_gemma":[0.00003089835,0.0001358055,0.9598542,0.0003521422,0.0001306231,0.0001875548,0.03121329,0.002271184,0.0003857731,0.0004491074,0.00491081,0.00007859206],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9944583,0.0007724147,0.0001549199,0.0007362521,0.000007767745,0.00004014458,0.0001308997,0.00000361818,0.003695609],"genre_scores_gemma":[0.9977393,0.001231577,0.0002580975,0.0001254393,0.00000425294,0.00001059147,0.0001249784,0.00000273414,0.0005029393],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04420816,"threshold_uncertainty_score":0.3207541,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04817917079739294,"score_gpt":0.2287761003576002,"score_spread":0.1805969295602072,"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."}}