{"id":"W4290976987","doi":"10.2308/bria-2021-037","title":"How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?","year":2022,"lang":"en","type":"article","venue":"Behavioral Research in Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary; University of Waterloo","funders":"","keywords":"Goodwill; Audit; Accounting; Valuation (finance); Discounted cash flow; Cash flow; Key (lock); Business; Actuarial science; Computer science; Computer security","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":[0.07597658,0.0005368579,0.0006621435,0.00205606,0.001113477,0.008222823,0.001270496,0.001240992,0.003197453],"category_scores_gemma":[0.3010471,0.0005573537,0.0007589937,0.001212204,0.002843994,0.008428597,0.002360344,0.00164219,0.000490113],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005178799,"about_ca_system_score_gemma":0.005835522,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004832585,"about_ca_topic_score_gemma":0.004046353,"domain_scores_codex":[0.9204397,0.06463426,0.003159178,0.001939449,0.008285722,0.001541578],"domain_scores_gemma":[0.7367776,0.1962525,0.02745286,0.01458145,0.02352134,0.001414168],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.003105002,0.0009349022,0.213868,0.001158477,0.000666554,0.0004517668,0.07125432,0.07356538,0.00645288,0.2226687,0.003490093,0.402384],"study_design_scores_gemma":[0.0007267515,0.004043329,0.1527283,0.003143043,0.0007294024,0.0004076908,0.05893284,0.3986045,0.01951634,0.3340074,0.02611571,0.001044812],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7851003,0.0002302403,0.1765654,0.002208403,0.00009717092,0.002236392,0.0002925505,0.0002001889,0.0330693],"genre_scores_gemma":[0.9693944,0.00009455936,0.02894779,0.0001014573,0.000008611899,0.0004386593,0.0000572061,0.00002113453,0.0009361426],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07597658,"threshold_uncertainty_score":0.4018074,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1118974865474805,"score_gpt":0.3588067862480994,"score_spread":0.2469092997006189,"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."}}