{"id":"W4416975975","doi":"10.1080/09638180.2025.2589183","title":"‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"American Institute of Certified Public Accountants","keywords":"Audit; Accrual","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.2136182,0.0003736289,0.001069159,0.002313354,0.005303424,0.01819908,0.002008565,0.004090148,0.0009528056],"category_scores_gemma":[0.3415032,0.0009299301,0.0007891892,0.001904134,0.02003598,0.01419001,0.01050326,0.008264939,0.0003206304],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007255805,"about_ca_system_score_gemma":0.01866693,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005316483,"about_ca_topic_score_gemma":0.005886801,"domain_scores_codex":[0.6592684,0.2980733,0.0126928,0.004350937,0.01996303,0.005651543],"domain_scores_gemma":[0.5727668,0.336285,0.04094824,0.01385426,0.03004161,0.006104081],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002936308,0.0001070934,0.01846228,0.001892596,0.0002038005,0.0007666349,0.7861453,0.0005160681,0.002194853,0.03663668,0.006314042,0.146467],"study_design_scores_gemma":[0.0001502912,0.0005845297,0.03751493,0.005987871,0.0002408075,0.001506179,0.7022195,0.002234893,0.002509836,0.09737162,0.1492594,0.0004201958],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7442501,0.0328496,0.04566298,0.1331268,0.0009983524,0.0003381064,0.0000581414,0.0001734843,0.04254237],"genre_scores_gemma":[0.9875063,0.002839374,0.003954172,0.004795044,0.000161113,0.00006680666,0.00001447885,0.00002434084,0.0006382833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2136182,"threshold_uncertainty_score":0.9697488,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02666351992340364,"score_gpt":0.273321240078936,"score_spread":0.2466577201555324,"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."}}