{"id":"W4405560257","doi":"10.1108/aaaj-12-2023-6768","title":"When audit confronts blockchain","year":2024,"lang":"en","type":"article","venue":"Accounting auditing & accountability journal/Accounting, auditing & accountability journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University; Queen's University","funders":"","keywords":"Audit; Sensemaking; Space (punctuation); Business; Accounting; Information technology audit; Audit plan; Credibility; Set (abstract data type); Joint audit; Internal audit; Knowledge management; Computer science; Political science; Law","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":[0.01578983,0.000420785,0.000434436,0.001485948,0.008088999,0.01176671,0.001415726,0.004601145,0.005724533],"category_scores_gemma":[0.0645406,0.000572324,0.0004816993,0.001216028,0.01265802,0.01265831,0.01179559,0.005063958,0.0008663198],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006185188,"about_ca_system_score_gemma":0.007037619,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004927133,"about_ca_topic_score_gemma":0.003876424,"domain_scores_codex":[0.9689224,0.01683395,0.001055414,0.002190002,0.006883487,0.004114787],"domain_scores_gemma":[0.9426664,0.02965869,0.01100319,0.006796135,0.005107115,0.004768588],"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":[0.000784912,0.0002720142,0.09441975,0.0004170288,0.0001334057,0.01206325,0.2987463,0.01022663,0.008018949,0.4221202,0.01991122,0.1328863],"study_design_scores_gemma":[0.00007970398,0.0004683717,0.01864925,0.0008138836,0.00006441183,0.003884816,0.2852563,0.02546674,0.005173524,0.4517953,0.2080623,0.0002853836],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7935345,0.0007686121,0.05427267,0.02944372,0.0005148422,0.0002581153,0.00004929,0.0004798127,0.1206786],"genre_scores_gemma":[0.993829,0.00007516672,0.001750196,0.000645329,0.00004334241,0.00002524471,0.00001228997,0.00002892957,0.003590446],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01578983,"threshold_uncertainty_score":0.08350557,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01302325030662178,"score_gpt":0.2458068300353276,"score_spread":0.2327835797287058,"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."}}