{"id":"W4383815995","doi":"10.2308/horizons-2020-108","title":"Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom","year":2023,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"Singapore Management University; National Natural Science Foundation of China","keywords":"Materiality (auditing); Accounting; Accrual; Audit; Quality audit; Audit evidence; Business; Earnings management; Incentive; Earnings; Auditor's report; Joint audit; Economics; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004660784,0.0003677934,0.0003713314,0.0002386096,0.0008111309,0.001813437,0.001367537,0.0001139949,0.0001933806],"category_scores_gemma":[0.01656965,0.0002562131,0.00009914441,0.0025639,0.0002176851,0.001544609,0.001074729,0.0005181359,0.0007182693],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006176716,"about_ca_system_score_gemma":0.00003300275,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01846381,"about_ca_topic_score_gemma":0.001172335,"domain_scores_codex":[0.9969218,0.0001399448,0.0006839898,0.0007136812,0.0008513625,0.0006891897],"domain_scores_gemma":[0.9919838,0.0014203,0.005466519,0.0009611114,0.0001529017,0.0000153119],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001088639,0.00007634154,0.7584745,0.0004582904,0.0001124394,0.0000766972,0.001196059,0.0002812208,0.002655975,0.03809085,0.1873872,0.01108155],"study_design_scores_gemma":[0.000409074,0.000007466688,0.6312669,0.0004914045,0.00008123655,6.705714e-7,0.0009059888,0.0009021921,0.00001491392,0.002436268,0.3631247,0.0003592363],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9794812,0.00008289282,0.001063312,0.01605349,0.001289639,0.0006497027,0.00002046916,0.00041181,0.0009474845],"genre_scores_gemma":[0.9904834,0.00009665124,0.00005753849,0.003941049,0.00496953,0.00009551225,0.00009493744,0.00005771344,0.000203683],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1757375,"threshold_uncertainty_score":0.999989,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05333308635141278,"score_gpt":0.2861392756864731,"score_spread":0.2328061893350603,"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."}}