{"id":"W4206093932","doi":"10.5430/afr.v11n1p1","title":"A Meta Analysis of Materiality Studies","year":2022,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Accounting; Supreme court; Commission; Audit; Actuarial science; Economics; Law; Political science; Aesthetics","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005150549,0.0001523697,0.0006637415,0.0008128637,0.0009229077,0.0002001467,0.0004566784,0.00002631562,0.00035638],"category_scores_gemma":[0.002771702,0.0001444667,0.00020812,0.003632947,0.0002336079,0.0005666525,0.002078173,0.0003457431,0.000018925],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005106483,"about_ca_system_score_gemma":0.00001992748,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001947776,"about_ca_topic_score_gemma":0.00007282892,"domain_scores_codex":[0.9976079,0.00007488236,0.0003728504,0.0004873847,0.0009736569,0.0004832555],"domain_scores_gemma":[0.9952064,0.0002042381,0.003780924,0.0003866146,0.0004169129,0.000004979391],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004630575,0.0007796758,0.4009286,0.003011944,0.1398702,0.0001566919,0.003196937,0.01168554,0.002846777,0.3241343,0.02859622,0.08433013],"study_design_scores_gemma":[0.0009175821,0.00007986417,0.1898932,0.00004453568,0.03980074,0.000002637457,0.006670038,0.01139267,0.0001781978,0.01209025,0.7379853,0.0009450312],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.992711,0.003331096,0.0004016318,0.0008265257,0.000130994,0.0002352416,0.00001995889,0.00005315715,0.002290412],"genre_scores_gemma":[0.9976572,0.0003534219,0.00009612812,0.000283342,0.0001700457,0.0001497582,0.00001374302,0.00001979715,0.0012565],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.709389,"threshold_uncertainty_score":0.7098354,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1148006942114266,"score_gpt":0.3450532676571588,"score_spread":0.2302525734457322,"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."}}