{"id":"W4407183422","doi":"10.1111/1911-3846.13019","title":"Is the <scp>PCAOB</scp> enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former <scp>PCAOB</scp> enforcement staff","year":2025,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Enforcement; Business; Mandate; Accounting; Political science; Law","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04953341,0.0001814863,0.0003450355,0.002256955,0.01973645,0.02236561,0.001823336,0.004093803,0.002574865],"category_scores_gemma":[0.07733145,0.0005139633,0.0002524487,0.002906535,0.03300522,0.008853743,0.006461723,0.006233415,0.0002501827],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01639926,"about_ca_system_score_gemma":0.027612,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03621559,"about_ca_topic_score_gemma":0.03434995,"domain_scores_codex":[0.9251244,0.05374731,0.001834481,0.002310928,0.007917268,0.009065657],"domain_scores_gemma":[0.9054036,0.04618301,0.02234222,0.004571663,0.01138092,0.01011853],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00006646692,0.0002094929,0.04021536,0.0001051798,0.00001077513,0.0004716797,0.711013,0.0002250074,0.0004575776,0.2161453,0.005524245,0.02555586],"study_design_scores_gemma":[0.00001826125,0.00006898206,0.03572184,0.0005953233,0.000009253573,0.0001917596,0.8739283,0.0006575774,0.0005728746,0.03028308,0.05789278,0.00005996153],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7698326,0.001829871,0.006473888,0.1297097,0.0003171328,0.00008360174,0.00002827473,0.00003085066,0.0916941],"genre_scores_gemma":[0.9967884,0.0001796962,0.000326867,0.001696962,0.00002998034,0.00001427704,0.000003315761,0.000006449643,0.000954069],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04953341,"threshold_uncertainty_score":0.2619609,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02445455545839234,"score_gpt":0.274020254728972,"score_spread":0.2495656992705797,"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."}}