{"id":"W4282022859","doi":"10.1111/1911-3846.12794","title":"Walking the Talk? Managing Errors in the Audit Profession*","year":2022,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Unintended consequences; Legitimacy; Quality audit; Extant taxon; Public relations; Work (physics); Accounting; Business; Joint audit; Audit plan; Psychology; Internal audit; Political science; Engineering; 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":[0.01610238,0.0002954561,0.0003065816,0.001132507,0.005444943,0.008821596,0.0008208288,0.002986637,0.002444318],"category_scores_gemma":[0.05045296,0.00030202,0.0002397234,0.000965415,0.01026929,0.006779762,0.005203337,0.003294891,0.0005274995],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003314963,"about_ca_system_score_gemma":0.007222738,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003190045,"about_ca_topic_score_gemma":0.003816432,"domain_scores_codex":[0.9771312,0.01647646,0.0006887382,0.000530003,0.003468626,0.001704954],"domain_scores_gemma":[0.9439247,0.03421408,0.01259546,0.001720748,0.004289758,0.003255279],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"observational","study_design_scores_codex":[0.0002286336,0.0002984935,0.04545817,0.0005951659,0.00003562257,0.001572593,0.7142677,0.001189591,0.003280871,0.04451119,0.01388997,0.1746721],"study_design_scores_gemma":[0.00003091019,0.0002138969,0.01725718,0.001477719,0.00004114154,0.001108263,0.8388491,0.002478324,0.002236653,0.04847164,0.0877335,0.0001018529],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8486172,0.003856979,0.01585807,0.080543,0.00103449,0.00008126129,0.00002646971,0.00009892003,0.04988365],"genre_scores_gemma":[0.9934701,0.0008336967,0.00120991,0.001508557,0.0001039358,0.00001342999,0.000004986867,0.00001552197,0.002839875],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01610238,"threshold_uncertainty_score":0.08515853,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04419449064464512,"score_gpt":0.3061824583567135,"score_spread":0.2619879677120684,"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."}}