{"id":"W4392582586","doi":"10.1016/j.irfa.2024.103174","title":"Cybersecurity data breaches and internal control","year":2024,"lang":"en","type":"article","venue":"International Review of Financial Analysis","topic":"Information and Cyber Security","field":"Computer Science","cited_by":11,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Dismissal; Control (management); Data breach; Business; Internal control; Accounting; Mechanism (biology); Computer security; Internet privacy; Computer science; Law; 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":[],"consensus_categories":[],"category_scores_codex":[0.0007049398,0.00009286938,0.0002695084,0.00023154,0.0000278343,0.0001214616,0.00118689,0.00002947303,0.0001155416],"category_scores_gemma":[0.0003374249,0.00007671225,0.0001356981,0.0009404705,0.0000426118,0.0009210609,0.000351075,0.0001092123,0.00002963082],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002429432,"about_ca_system_score_gemma":0.0001030034,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001765833,"about_ca_topic_score_gemma":0.00006801925,"domain_scores_codex":[0.9988115,0.00003796264,0.0004321844,0.0002641411,0.0003650157,0.00008923151],"domain_scores_gemma":[0.9990922,0.00004801565,0.0001187852,0.0004277796,0.00026735,0.00004585447],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000004389619,0.00004925542,0.001223307,0.001031441,0.000882079,0.00001870728,0.0004892382,0.000003856364,0.000008467693,0.5701415,0.01548197,0.4106658],"study_design_scores_gemma":[0.0003081909,0.00003283841,0.03112927,0.002917666,0.0009179889,0.00004276701,0.0000108622,0.461131,0.00004972622,0.003871821,0.4992644,0.0003234491],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.002198832,0.06965628,0.9033056,0.008885685,0.001236036,0.0002231471,0.0004274419,0.0001197304,0.01394717],"genre_scores_gemma":[0.9761515,0.01734499,0.003215513,0.002795546,0.0001398556,0.00000892898,0.0001484821,0.000003567235,0.0001915776],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9739527,"threshold_uncertainty_score":0.3128235,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01420586608241174,"score_gpt":0.2894759810033377,"score_spread":0.275270114920926,"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."}}