{"id":"W4285586657","doi":"10.1108/raf-11-2021-0317","title":"Auditor distraction and audit quality","year":2022,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Lethbridge","funders":"","keywords":"Audit; Accounting; Quality audit; Business; Generalizability theory; Earnings management; Audit evidence; Distraction; Walk-through test; Joint audit; Earnings; Psychology; Internal audit","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":[0.007540979,0.0003018461,0.0004650461,0.001198664,0.001024783,0.003859294,0.0007050158,0.0008908161,0.005561118],"category_scores_gemma":[0.07690697,0.0003681721,0.0004019538,0.001144842,0.001432179,0.001149399,0.002317062,0.00150159,0.0006172651],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002786096,"about_ca_system_score_gemma":0.00169718,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005726461,"about_ca_topic_score_gemma":0.00438397,"domain_scores_codex":[0.9888391,0.00464308,0.001134964,0.001044401,0.003189441,0.00114899],"domain_scores_gemma":[0.8108208,0.06736382,0.09703379,0.008823625,0.007877818,0.00808006],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006683379,0.0003562786,0.9485841,0.0001995953,0.0002067078,0.0002135397,0.003301103,0.001820275,0.001000963,0.0008884082,0.001404863,0.04135578],"study_design_scores_gemma":[0.0000800086,0.0004558127,0.9830309,0.0001893055,0.00006723022,0.0005105587,0.00520476,0.003158973,0.0007053375,0.002755015,0.003774859,0.00006738093],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9901661,0.001246166,0.001647201,0.001321221,0.00004835468,0.00004883205,0.0001054384,0.00005960339,0.005357163],"genre_scores_gemma":[0.9990475,0.0001474357,0.0002110174,0.0001682069,0.00002536737,0.000006669884,0.000035662,0.000005127793,0.0003531703],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007540979,"threshold_uncertainty_score":0.03988105,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01163942587153208,"score_gpt":0.2475640283949355,"score_spread":0.2359246025234034,"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."}}