{"id":"W4415491061","doi":"10.3390/su17219421","title":"Audit Quality Indicators Across Jurisdictions: Regulatory Diversity, ESG Integration, and Implications for Public Trust","year":2025,"lang":"en","type":"article","venue":"Sustainability","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Harmonization; Audit; Sustainability; Credibility; Accountability; Transparency (behavior); Quality audit; Sustainability reporting; Quality (philosophy); Directive","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.07796288,0.0001829628,0.0007953739,0.005681967,0.004363768,0.01380936,0.001347442,0.001515232,0.001571899],"category_scores_gemma":[0.2055506,0.0004311943,0.0006136236,0.009622681,0.0115622,0.00923782,0.01579935,0.002949194,0.0001173207],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01426068,"about_ca_system_score_gemma":0.01705576,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03930836,"about_ca_topic_score_gemma":0.03505246,"domain_scores_codex":[0.8822737,0.06892245,0.008737596,0.006054422,0.02643653,0.007575274],"domain_scores_gemma":[0.6841137,0.1555574,0.06926189,0.02096795,0.05598251,0.01411663],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003053489,0.000139695,0.5916779,0.0005711784,0.0002649342,0.0006263336,0.1116021,0.00306827,0.00134062,0.09115999,0.003431662,0.195812],"study_design_scores_gemma":[0.00004785502,0.0003495148,0.7550015,0.001687136,0.0001568688,0.0007873164,0.1594118,0.00359918,0.001085291,0.0382927,0.03933663,0.0002441785],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9310312,0.003928218,0.01079916,0.02741031,0.0001312231,0.0001240141,0.0002182604,0.0000785192,0.02627907],"genre_scores_gemma":[0.998427,0.0002211898,0.0006496751,0.0004647686,0.00001489144,0.00001365223,0.00002969129,0.00001060505,0.0001685685],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07796288,"threshold_uncertainty_score":0.4123121,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01368198596673227,"score_gpt":0.2870659868134451,"score_spread":0.2733840008467129,"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."}}