{"id":"W4385973903","doi":"10.2139/ssrn.4543935","title":"Do Critical Audit Matters Indicate Poor Accruals Quality?","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"HEC Montréal; Dalhousie University","funders":"","keywords":"Accrual; Quality audit; Business; Audit; Accounting; Quality (philosophy); Earnings","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":[0.00488183,0.0004261461,0.0005416935,0.004190645,0.0006864262,0.003097287,0.001127488,0.002656464,0.0093905],"category_scores_gemma":[0.06033053,0.0004514494,0.0007207906,0.003139024,0.002064419,0.00291373,0.001198891,0.001416267,0.001615574],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006135526,"about_ca_system_score_gemma":0.0009463531,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002516613,"about_ca_topic_score_gemma":0.002954433,"domain_scores_codex":[0.9963652,0.0009998631,0.0009773009,0.0004280491,0.000643958,0.0005856286],"domain_scores_gemma":[0.8751203,0.02979304,0.07585806,0.004535537,0.00842364,0.006269451],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001580105,0.0000662807,0.9951394,0.0000266942,0.00004916482,0.0000989297,0.0002552327,0.00004224863,0.0001136428,0.0001727569,0.0004725396,0.003405119],"study_design_scores_gemma":[0.00001559322,0.0001592712,0.9960413,0.00004840527,0.00005857602,0.0007484549,0.0009406615,0.0002345542,0.000200631,0.001011432,0.0005272792,0.00001388159],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.993293,0.0007603681,0.0002242621,0.001887247,0.00008808155,0.00001696354,0.0004816918,0.0000178111,0.003230633],"genre_scores_gemma":[0.9990759,0.0001411965,0.00009356813,0.0001601012,0.00008703113,0.000005044819,0.0001525592,0.000007633295,0.0002768934],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0093905,"threshold_uncertainty_score":0.03141439,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01521458311311747,"score_gpt":0.2757104831268884,"score_spread":0.2604959000137709,"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."}}