{"id":"W4377823409","doi":"10.1111/1911-3846.12877","title":"Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion","year":2023,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Suspect; Discretion; Misconduct; Incentive; Salient; Accounting; Business; Actuarial science; Compensation (psychology); Economics; Psychology; Political science; Law; Social psychology; Microeconomics","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":[0.06339813,0.0004094599,0.0004855798,0.003366464,0.0008744327,0.003075548,0.001280436,0.001147947,0.002154971],"category_scores_gemma":[0.3139413,0.0003241483,0.0007703809,0.002298492,0.001876546,0.003019579,0.001870435,0.001288552,0.000361177],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001640431,"about_ca_system_score_gemma":0.001532512,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002441307,"about_ca_topic_score_gemma":0.003327861,"domain_scores_codex":[0.9366458,0.04010467,0.007672649,0.002245027,0.01185441,0.0014775],"domain_scores_gemma":[0.3209828,0.417318,0.2069424,0.02217609,0.02488088,0.007699834],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001035439,0.0004074767,0.9571843,0.0001439866,0.0001927144,0.00008107239,0.001973595,0.0008825388,0.0004791263,0.0006569755,0.0005512873,0.03641163],"study_design_scores_gemma":[0.0001228836,0.003630132,0.9772243,0.0002659917,0.0002270656,0.0002648514,0.006078916,0.006916768,0.001544155,0.001059829,0.002558887,0.0001061627],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9919165,0.0004384339,0.001098659,0.000589925,0.00002227783,0.0001139263,0.0001272041,0.0000365437,0.005656587],"genre_scores_gemma":[0.9988238,0.00009607663,0.0006605109,0.00008362931,0.00002522822,0.00003543547,0.00006272698,0.000004555925,0.000208004],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06339813,"threshold_uncertainty_score":0.3352854,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2252124838852955,"score_gpt":0.4135377578831543,"score_spread":0.1883252739978589,"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."}}