{"id":"W4386229163","doi":"10.2139/ssrn.4549088","title":"Do Auditors Understand the Implications of ESG Issues for Their Audits? Evidence From Financially Material Negative ESG Incidents","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Audit; Business; Accounting","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":[],"consensus_categories":[],"category_scores_codex":[0.002644508,0.0001815227,0.0002723562,0.0001567244,0.0006684999,0.0003360458,0.0005213703,0.0000822478,0.00002798601],"category_scores_gemma":[0.003500401,0.0001344216,0.0001866521,0.0007834486,0.0001180306,0.0008057412,0.0001895276,0.0004722005,0.00002262062],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005128803,"about_ca_system_score_gemma":0.001502919,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009564556,"about_ca_topic_score_gemma":0.003464811,"domain_scores_codex":[0.9976941,0.00005422778,0.0006081469,0.0002737734,0.000317048,0.001052745],"domain_scores_gemma":[0.9973774,0.0006107819,0.001186237,0.0002935932,0.0005173165,0.00001469542],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00377473,0.0003580025,0.334204,0.0003610832,0.001770222,0.0000422337,0.01038065,0.0008508075,0.0262422,0.3310837,0.02200106,0.2689313],"study_design_scores_gemma":[0.0003128927,0.0000402521,0.07352507,0.0001082335,0.00008780752,0.000008110364,0.007833408,0.0001201464,0.0002940575,0.9162411,0.001259769,0.0001691192],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9887056,0.0002790151,0.005120861,0.004363336,0.0008341427,0.0005147282,0.00001335781,0.00006721284,0.0001017707],"genre_scores_gemma":[0.9957148,0.000458179,0.0000275349,0.00008297957,0.00329647,0.00002688636,0.00001224858,0.00003209307,0.0003488321],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5851574,"threshold_uncertainty_score":0.5481555,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04316456911245879,"score_gpt":0.3047964256051099,"score_spread":0.2616318564926511,"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."}}