{"id":"W4405614982","doi":"10.3390/jrfm17120573","title":"Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Imbalanced Data Classification Techniques","field":"Computer Science","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Universitas Diponegoro","keywords":"Accounting; Audit; Forensic accounting; Business; Risk management; Audit risk; Software; Computer science; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009463996,0.0001172569,0.0001946633,0.0004409698,0.0001288799,0.000237121,0.000198119,0.00003139258,2.28184e-7],"category_scores_gemma":[0.00004193266,0.0000810923,0.0000512531,0.0003788133,0.00003323148,0.0005887486,0.0001742307,0.0002184469,3.122059e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007580702,"about_ca_system_score_gemma":0.00001027644,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001191263,"about_ca_topic_score_gemma":0.00001128456,"domain_scores_codex":[0.9990162,0.00007537703,0.0003707536,0.0001961658,0.0002044086,0.0001370455],"domain_scores_gemma":[0.9993743,0.00008797363,0.000285059,0.0001865895,0.000037407,0.00002871548],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00003292867,0.00001608231,0.01679213,0.0001720017,0.00004538365,0.00004111676,0.0005435285,0.0003088069,0.00002730257,0.007047661,0.0001036068,0.9748694],"study_design_scores_gemma":[0.0007244684,0.000238555,0.9715536,0.0009290805,0.0001029226,0.00004445927,0.0002293508,0.01696162,0.0002416719,0.006334998,0.002452171,0.000187083],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5761645,0.001191239,0.4221917,0.0000146457,0.000234532,0.0001552086,0.00000391949,0.00002256288,0.0000215728],"genre_scores_gemma":[0.981159,0.01024294,0.008485261,0.000007318595,0.00007417057,0.00001821376,3.890261e-7,0.000007465232,0.000005237634],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9746824,"threshold_uncertainty_score":0.3306848,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01456780403506407,"score_gpt":0.2399761249423511,"score_spread":0.225408320907287,"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."}}