{"id":"W4319993308","doi":"10.2139/ssrn.4334886","title":"Auditor Materiality Thresholds and Audit Quality – Evidence From The Revised ISA 700 in the U.K.","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Materiality (auditing); Audit; Quality audit; Accounting; Business; Art; Aesthetics","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":[0.009317404,0.000194839,0.0003033219,0.00142203,0.0006303774,0.002082413,0.0008421338,0.0007514965,0.00284564],"category_scores_gemma":[0.05112026,0.0003503819,0.0003820838,0.004073988,0.001180856,0.001378328,0.00145996,0.00149616,0.0007348281],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005378907,"about_ca_system_score_gemma":0.007690671,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.3008049,"about_ca_topic_score_gemma":0.4092379,"domain_scores_codex":[0.992799,0.002159927,0.0009404163,0.0006399693,0.002598628,0.0008619654],"domain_scores_gemma":[0.9004291,0.02305218,0.04028941,0.005938257,0.02778608,0.002504942],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001220911,0.0001779158,0.9381839,0.0001835512,0.0001878494,0.00006383522,0.002057184,0.001254242,0.0001519774,0.002052499,0.01415928,0.04030685],"study_design_scores_gemma":[0.00002595673,0.0001300633,0.9941782,0.0001267773,0.00007105991,0.00002619062,0.001652575,0.000203644,0.0001019277,0.0002638708,0.003200329,0.00001932389],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9806538,0.001641906,0.0002283413,0.002980293,0.00006142125,0.00003218061,0.002164026,0.00002388273,0.01221419],"genre_scores_gemma":[0.9971358,0.0004620828,0.0001390202,0.0004965037,0.00001572425,0.00001169522,0.0006438746,0.00001090499,0.001084504],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3008049,"threshold_uncertainty_score":0.598108,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02340691334254172,"score_gpt":0.2664357494788262,"score_spread":0.2430288361362845,"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."}}