{"id":"W4387639390","doi":"10.1111/1911-3846.12911","title":"How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility","year":2023,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Job Satisfaction and Organizational Behavior","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Monash University; Accounting and Finance Association of Australia and New Zealand","keywords":"Audit; Quality audit; Accounting; Component (thermodynamics); Business; Quality (philosophy); Psychology","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":[0.03832687,0.0003412614,0.0004498085,0.0007880871,0.001182773,0.005060832,0.0006703042,0.00105899,0.002678485],"category_scores_gemma":[0.2436719,0.0005033838,0.0004045129,0.0006998172,0.002931838,0.001795049,0.001824333,0.001671438,0.0003779269],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002253373,"about_ca_system_score_gemma":0.003491105,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004939806,"about_ca_topic_score_gemma":0.006458894,"domain_scores_codex":[0.9365778,0.05206924,0.001886193,0.002044338,0.0059851,0.001437364],"domain_scores_gemma":[0.5681644,0.3532945,0.04039706,0.01618841,0.01604319,0.005912495],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003617474,0.002531101,0.7067019,0.0006662249,0.0004675325,0.0003118736,0.07734667,0.004490108,0.01412296,0.006319031,0.002648539,0.1807766],"study_design_scores_gemma":[0.0003272217,0.001422179,0.9345223,0.0004098348,0.0003215907,0.000114955,0.02780745,0.009782665,0.007891866,0.0111692,0.005991346,0.0002394139],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9881513,0.0001640023,0.003803861,0.0008233615,0.00003445391,0.00008737702,0.00002524072,0.00005927338,0.006851185],"genre_scores_gemma":[0.9984131,0.00004350551,0.00117624,0.0001004367,0.000006418128,0.0000258235,0.000009053118,0.00001220574,0.0002132008],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03832687,"threshold_uncertainty_score":0.2026943,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08539238723630653,"score_gpt":0.3398637281494762,"score_spread":0.2544713409131696,"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."}}