{"id":"W4410898697","doi":"10.5267/j.dsl.2025.4.005","title":"Analyzing the influence of TOE factors on e-auditing adoption in audit firms: The moderating effect of trust","year":2025,"lang":"en","type":"article","venue":"Decision Science Letters","topic":"Technology Adoption and User Behaviour","field":"Decision Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Audit; Accounting; Industrial organization; Marketing; Process management","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.01001516,0.000175061,0.000355427,0.001248164,0.0005652127,0.0001937704,0.002472773,0.00008709871,0.00002410066],"category_scores_gemma":[0.01431475,0.00008302014,0.0001428525,0.005652047,0.001233542,0.0005409834,0.0003491167,0.0004314474,0.00001313628],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009054939,"about_ca_system_score_gemma":0.00008043616,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005223642,"about_ca_topic_score_gemma":0.00002369068,"domain_scores_codex":[0.9960845,0.0003110955,0.001010388,0.000583665,0.001682764,0.0003275994],"domain_scores_gemma":[0.9908767,0.007172843,0.0006033995,0.001088786,0.0002208551,0.00003743404],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006477987,0.0000276909,0.7787181,0.000003579408,0.000004598643,0.000002637571,0.0008300822,0.08221416,0.07929603,0.001141489,0.0004792707,0.0572176],"study_design_scores_gemma":[0.0003113034,0.00007614341,0.9673358,0.0001839659,0.000009869078,0.000001376236,0.001116044,0.00754952,0.02185115,0.001385752,0.00008293679,0.00009612809],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9879897,0.00002127858,0.007368724,0.0039524,0.0002597636,0.000278824,0.000003864885,0.00002463813,0.0001008202],"genre_scores_gemma":[0.9988856,0.000004805719,0.0003598723,0.0007068792,0.000008656488,0.00001150531,2.866879e-7,0.000004100266,0.00001827051],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1886177,"threshold_uncertainty_score":0.9939881,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03824907352684301,"score_gpt":0.3665540185312058,"score_spread":0.3283049450043628,"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."}}