{"id":"W4398770479","doi":"10.2308/ajpt-2022-065","title":"Can Critical Audit Matters Be a Signal of Poor Accruals Quality?","year":2024,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal; Dalhousie University","funders":"","keywords":"Accrual; Audit; Accounting; Quality (philosophy); Business; Quality audit; Revenue; Discretion; Information quality; Earnings; Political science; Information system","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":[0.008117004,0.0002262013,0.0005059637,0.003299534,0.0003759033,0.003305652,0.000657258,0.0009288383,0.008533185],"category_scores_gemma":[0.1034616,0.0001987993,0.0002718113,0.003450631,0.001594612,0.002378145,0.001289228,0.001150778,0.0007909868],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008740532,"about_ca_system_score_gemma":0.000732451,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003201009,"about_ca_topic_score_gemma":0.002786938,"domain_scores_codex":[0.9952922,0.001963395,0.0007396725,0.0004542863,0.001103591,0.0004470088],"domain_scores_gemma":[0.6396544,0.1042795,0.2265266,0.007635808,0.01699294,0.004910713],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001041014,0.00003145049,0.9826522,0.00007291928,0.00004234006,0.00007922486,0.0002594173,0.0004896518,0.0001546695,0.001858016,0.000891488,0.01336463],"study_design_scores_gemma":[0.00001152916,0.00009460079,0.9882287,0.00009068615,0.00004238668,0.0001826142,0.001051937,0.002734441,0.0003530875,0.00565204,0.001541379,0.00001666874],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9798183,0.001239408,0.002685555,0.005081565,0.00006922329,0.00003729689,0.0008248272,0.0000532368,0.01019053],"genre_scores_gemma":[0.9989322,0.000127131,0.0002731294,0.0001210273,0.00005864325,0.00000413271,0.0001104298,0.000003388999,0.0003699805],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008533185,"threshold_uncertainty_score":0.04292732,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01899701715769097,"score_gpt":0.3038574711208128,"score_spread":0.2848604539631219,"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."}}