{"id":"W4400473402","doi":"10.1111/1911-3838.12367","title":"An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry*","year":2024,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa; Wilfrid Laurier University; York University; University of Waterloo","funders":"","keywords":"Audit; Dilemma; Business; Profitability index; Mainstream; Industrial organization; Performance audit; Information technology audit; Marketing; Accounting; Internal audit; Joint audit; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.005467685,0.0003373216,0.000397418,0.004232022,0.002771101,0.008131236,0.001162886,0.002138824,0.002004352],"category_scores_gemma":[0.008694267,0.0004231522,0.0007429244,0.003682851,0.01813493,0.006387703,0.004853969,0.002583085,0.0001489606],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009454992,"about_ca_system_score_gemma":0.004264153,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004515443,"about_ca_topic_score_gemma":0.002742221,"domain_scores_codex":[0.9953408,0.00333578,0.0001169507,0.0002138847,0.0005945755,0.0003979533],"domain_scores_gemma":[0.9819395,0.01430673,0.001910813,0.0006208422,0.0007906329,0.0004314686],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00003502517,0.0001355298,0.01134453,0.0001449391,0.00001682696,0.0007723989,0.07040532,0.003473567,0.0004263097,0.8972244,0.0004352746,0.01558597],"study_design_scores_gemma":[0.00005911826,0.0002413978,0.01788384,0.0005704653,0.00005574129,0.0008678439,0.2143036,0.05225812,0.001095401,0.6713535,0.04124122,0.00006981596],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6869939,0.002989663,0.1350653,0.01345768,0.0001141641,0.0003041624,0.00005442062,0.00006868686,0.1609519],"genre_scores_gemma":[0.9961926,0.0004488421,0.002459908,0.0001633589,0.00001400409,0.00004838497,0.00000777509,0.000004182116,0.0006609324],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009454992,"threshold_uncertainty_score":0.06860113,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02299030605179679,"score_gpt":0.2726538873468169,"score_spread":0.2496635812950201,"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."}}