{"id":"W4406139217","doi":"10.2308/jfar-2022-022","title":"To Charge or Not to Charge: Prosecutorial Characteristics and Responses to Auditor Reported Findings","year":2025,"lang":"en","type":"article","venue":"Journal of Forensic Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Brock University","funders":"","keywords":"Audit; Accounting; White-collar crime; Legislature; Enforcement; Law enforcement; Business; External auditor; Political science; Dimension (graph theory); Charge (physics); Law; Internal audit","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.008000916,0.0003401142,0.0006733108,0.002334319,0.0006796464,0.001324199,0.0008661027,0.000143149,0.0002269253],"category_scores_gemma":[0.1262947,0.0002913846,0.0001141301,0.002971252,0.0001039723,0.0011517,0.001482075,0.001044495,0.0004448707],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003164917,"about_ca_system_score_gemma":0.0003154313,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001639407,"about_ca_topic_score_gemma":0.00003428154,"domain_scores_codex":[0.9949147,0.00005968057,0.001277698,0.0006274428,0.002065835,0.001054671],"domain_scores_gemma":[0.9910985,0.0005714957,0.004781997,0.0004838163,0.002935337,0.0001288657],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.008658028,0.0001560801,0.1122335,0.0008483965,0.0002516521,0.0006540126,0.0009619975,0.000008134205,0.02905924,0.004065746,0.7304422,0.1126611],"study_design_scores_gemma":[0.001028906,0.0002371613,0.2379723,0.001578456,0.00008403552,0.00002391445,0.0003394057,0.0001022748,0.001943162,0.0001987677,0.7560512,0.0004403429],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9777364,0.00001830345,0.0030104,0.01327096,0.003713161,0.001050594,0.00001230485,0.0000667138,0.001121207],"genre_scores_gemma":[0.9666644,0.00002103484,0.001133597,0.004868535,0.01176098,0.00004501328,0.000004910828,0.00007502094,0.01542646],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1257389,"threshold_uncertainty_score":0.9999538,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03383737432133201,"score_gpt":0.333185729508761,"score_spread":0.299348355187429,"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."}}