{"id":"W4250691219","doi":"10.1092/f1eg-9ejg-dj0b-jd32","title":"The Effect of Accountability and Time Budgets on Auditors' Testing Strategies","year":2000,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Accountability; Audit; Accounting; Business; Political science; Law","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":[0.04102639,0.0007193328,0.00073609,0.002271828,0.001762332,0.006547861,0.001278584,0.002378908,0.01122795],"category_scores_gemma":[0.339149,0.0006553634,0.0005676112,0.001927736,0.002470616,0.005537606,0.002577939,0.002622668,0.0008659657],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004483187,"about_ca_system_score_gemma":0.006084436,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00742542,"about_ca_topic_score_gemma":0.009009949,"domain_scores_codex":[0.9700857,0.01996655,0.001664279,0.001239564,0.00317624,0.003867631],"domain_scores_gemma":[0.2733127,0.6429283,0.05122494,0.007334387,0.01355561,0.01164407],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.01468319,0.003319471,0.5422162,0.0006614985,0.0006125211,0.0007645128,0.006692376,0.03540182,0.007413429,0.09038452,0.008457274,0.2893932],"study_design_scores_gemma":[0.001079384,0.002905589,0.8881404,0.0004898991,0.0008309518,0.0005902595,0.006317655,0.01901229,0.005877893,0.06118665,0.01335365,0.0002154004],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9365965,0.001904225,0.006494448,0.004882376,0.0001818896,0.00006489371,0.0002301608,0.0001303529,0.04951515],"genre_scores_gemma":[0.9956519,0.0002715006,0.0009327459,0.0002114435,0.0000796352,0.00004054332,0.00004823334,0.00003926192,0.002724829],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04102639,"threshold_uncertainty_score":0.2169709,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02473665083150539,"score_gpt":0.2894193572312408,"score_spread":0.2646827063997354,"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."}}