{"id":"W4283212807","doi":"10.1108/maj-11-2021-3383","title":"Audit quality and COVID-19 restrictions","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":79,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University; McMaster University; Brock University","funders":"","keywords":"Audit; Business; Quality audit; Accounting; Accrual; Work (physics); Quality (philosophy); Originality; Status quo; Actuarial science; Economics; Earnings; Psychology","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":[0.005881744,0.0001847305,0.0003137163,0.001808828,0.001254096,0.004296259,0.0009070194,0.0004840693,0.006640446],"category_scores_gemma":[0.04500635,0.0002604552,0.0003539764,0.003079605,0.001991684,0.001543845,0.004406055,0.001916822,0.0006114245],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003853441,"about_ca_system_score_gemma":0.003188649,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0290955,"about_ca_topic_score_gemma":0.03401934,"domain_scores_codex":[0.9875372,0.002863421,0.001753496,0.00123247,0.004141052,0.002472346],"domain_scores_gemma":[0.7960086,0.02490916,0.1458564,0.007378491,0.01568328,0.010164],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009109126,0.0001036889,0.9842621,0.000046267,0.00003157233,0.00007607818,0.0008093446,0.0004246316,0.0002058867,0.0004439338,0.000754558,0.01275085],"study_design_scores_gemma":[0.000002943477,0.00005856994,0.9954907,0.00004522159,0.000005862428,0.00006349545,0.001841326,0.0002120083,0.000154724,0.0001637406,0.001952169,0.000009295736],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9870142,0.0003826959,0.0008137704,0.001264077,0.00003104617,0.00008958336,0.0006614196,0.00003700455,0.009706086],"genre_scores_gemma":[0.9984021,0.00008218114,0.0002118213,0.0001229384,0.000018062,0.00001839609,0.0003154107,0.000007461972,0.0008216252],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0290955,"threshold_uncertainty_score":0.05785227,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03070003159176202,"score_gpt":0.2713237611411056,"score_spread":0.2406237295493436,"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."}}