{"id":"W4399548211","doi":"10.58458/ipnj.v.14.03.0101","title":"A Comparison Study of Risk-based Auditing in Four Developed Countries","year":2024,"lang":"en","type":"article","venue":"IPN Journal of Research and Practice in Public Sector Accounting and Management","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Business; Risk analysis (engineering); Accounting","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.01108847,0.0003078839,0.0008184337,0.006649319,0.001280783,0.00391012,0.0004628407,0.0004347625,0.001039167],"category_scores_gemma":[0.02171742,0.0002944977,0.000546322,0.01044605,0.001469722,0.001846208,0.002181684,0.0006888004,0.000111989],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003930231,"about_ca_system_score_gemma":0.005240134,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01076384,"about_ca_topic_score_gemma":0.01665513,"domain_scores_codex":[0.9898109,0.005357428,0.002021463,0.0005651318,0.001492696,0.0007523067],"domain_scores_gemma":[0.9709839,0.01102349,0.008929298,0.00168935,0.006366443,0.001007384],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001819783,0.0008663881,0.76843,0.003625481,0.0009960697,0.001585123,0.02836596,0.002291446,0.001177355,0.0137474,0.001432356,0.1756627],"study_design_scores_gemma":[0.0001853048,0.002211945,0.9151865,0.002706763,0.000650159,0.001506145,0.05522449,0.0007365577,0.00191644,0.00138425,0.01817146,0.0001199267],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9801322,0.006136508,0.0008049259,0.000338151,0.00003436671,0.0002311863,0.0003194844,0.000008890678,0.01199444],"genre_scores_gemma":[0.9967643,0.001678134,0.0009751089,0.0001149201,0.000006152688,0.00005680376,0.0001470082,0.000003089874,0.0002544603],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01108847,"threshold_uncertainty_score":0.05864215,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1198712050025019,"score_gpt":0.3916588588172867,"score_spread":0.2717876538147848,"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."}}