{"id":"W4226199568","doi":"10.2139/ssrn.4052083","title":"Auditing with a Chance of Whistleblowing","year":2022,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Audit; Quality audit; Incentive; Business; Accounting; Quality (philosophy); Welfare; Audit risk; Economics; Microeconomics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.01176191,0.0005988845,0.000888656,0.002207081,0.00946201,0.01927422,0.001217663,0.007508961,0.06069925],"category_scores_gemma":[0.06791546,0.0008041832,0.0009124954,0.001488188,0.005159775,0.01509419,0.009889894,0.01184995,0.01251686],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002403629,"about_ca_system_score_gemma":0.007530662,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002930813,"about_ca_topic_score_gemma":0.006605826,"domain_scores_codex":[0.9811481,0.004964994,0.0008910416,0.001712192,0.007384575,0.003899141],"domain_scores_gemma":[0.9535224,0.01063336,0.004773,0.01253361,0.009259199,0.00927839],"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":[0.0008169744,0.000410271,0.01699755,0.0001336837,0.0001230243,0.001264362,0.002855415,0.001628537,0.001273281,0.4425072,0.347871,0.1841186],"study_design_scores_gemma":[0.0001274395,0.000415137,0.008023872,0.0004063364,0.00005843585,0.001469418,0.003420833,0.003422128,0.002082876,0.3946277,0.5856892,0.0002566036],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.05431391,0.003002206,0.03384861,0.2002482,0.0144807,0.0002414416,0.0004226733,0.00294176,0.6905006],"genre_scores_gemma":[0.7119538,0.0006776578,0.007791955,0.02493191,0.002840094,0.00009361925,0.0002062967,0.0005055496,0.2509992],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06069925,"threshold_uncertainty_score":0.2030593,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004795363562900562,"score_gpt":0.1861229457250332,"score_spread":0.1813275821621327,"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."}}