{"id":"W4213061646","doi":"10.5267/j.ac.2021.10.003","title":"The awareness of judicial accounting techniques towards the expectations of the external auditor in detecting fraud and its impact on the performance","year":2022,"lang":"en","type":"article","venue":"Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Audit substantive test; Business; External auditor; Auditor's report; Set (abstract data type); Full disclosure; Political science; Internal audit; Computer science; Computer security","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":[0.01943998,0.0004952392,0.0004121263,0.002910859,0.002917614,0.009017305,0.001156637,0.001755039,0.003344118],"category_scores_gemma":[0.1107485,0.0003610691,0.0004032049,0.001615912,0.004487294,0.003757898,0.002827754,0.003043815,0.001198381],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002772812,"about_ca_system_score_gemma":0.0050985,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002918554,"about_ca_topic_score_gemma":0.002198146,"domain_scores_codex":[0.9478737,0.02189479,0.003343008,0.002704765,0.02188232,0.002301422],"domain_scores_gemma":[0.7803968,0.09200361,0.05473686,0.01879077,0.04935037,0.004721621],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0003742622,0.0008053629,0.205938,0.001385486,0.0002256869,0.00197247,0.06635255,0.00227104,0.02125664,0.1145464,0.02656764,0.5583044],"study_design_scores_gemma":[0.00007807862,0.0009991699,0.4449427,0.003652024,0.0003269434,0.008457905,0.05557812,0.01143435,0.0314738,0.1034744,0.3389577,0.0006248187],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5613664,0.007673831,0.07703906,0.03969303,0.001162457,0.000430381,0.0002495158,0.0006833638,0.311702],"genre_scores_gemma":[0.983399,0.001213025,0.007649703,0.001511096,0.0002520889,0.0000451484,0.00005068809,0.00004671814,0.005832583],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01943998,"threshold_uncertainty_score":0.1028097,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01154499713433818,"score_gpt":0.2444478394000965,"score_spread":0.2329028422657583,"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."}}