{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005499527,0.0001944038,0.0003395774,0.003192589,0.0005178291,0.00194422,0.0005705212,0.0004337262,0.002633055],"category_scores_gemma":[0.02896029,0.0003255022,0.0003426821,0.004808269,0.0008376138,0.0006320794,0.001509728,0.0006393751,0.0005192136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004341593,"about_ca_system_score_gemma":0.002051576,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1731117,"about_ca_topic_score_gemma":0.2245551,"domain_scores_codex":[0.994181,0.001672504,0.001152748,0.0004662675,0.001876976,0.0006504477],"domain_scores_gemma":[0.9094051,0.01867122,0.04998644,0.004153885,0.01562867,0.002154741],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001877585,0.00002516257,0.9842195,0.0001896496,0.00006342524,0.0001234016,0.001151556,0.0002259758,0.0001239772,0.0005147309,0.003305359,0.009869484],"study_design_scores_gemma":[0.000004747,0.00002580455,0.9968681,0.00008500487,0.00001310015,0.00004310965,0.0006373137,0.00005443669,0.00005795546,0.00003179291,0.002171848,0.000006842195],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9854595,0.003884981,0.0001868243,0.0007321437,0.00002754714,0.00004912716,0.003252022,0.00001249044,0.00639536],"genre_scores_gemma":[0.9968712,0.0007122763,0.00009791592,0.0001620498,0.00001607109,0.00001889323,0.001154033,0.000004636347,0.0009630456],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1731117,"threshold_uncertainty_score":0.3442082,"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."}}