{"id":"W6921961628","doi":"10.1111/j.1744-1714.2000.tb00271.x/pdf","title":"At the interface of law and accounting: An examination of a trend toward a reduction in the scope of auditor liability to third parties in the common law countries","year":2000,"lang":"en","type":"article","venue":"Digital Archive @ University of South Florida (University of South Florida)","topic":"Legal principles and applications","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Liability; Common law; Audit; Scope (computer science); Statute; Strict liability","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007922069,0.0001145752,0.000283641,0.000100768,0.000423469,0.00002860861,0.0007394883,0.00006291987,0.00003196782],"category_scores_gemma":[0.00002667972,0.00009758396,0.00009802436,0.000423957,0.00263063,0.0006584141,0.0001938354,0.0001565137,0.000002758015],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005855758,"about_ca_system_score_gemma":0.00006542328,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008397903,"about_ca_topic_score_gemma":0.0147279,"domain_scores_codex":[0.9986707,0.0002462982,0.0002122276,0.0002302651,0.0004632296,0.0001772927],"domain_scores_gemma":[0.9989811,0.0002627023,0.0002823425,0.0003127933,0.0001127983,0.00004829557],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0006785172,0.0001701172,0.008120283,0.0001075649,0.00003391317,0.00000159613,0.9301951,0.0004436329,0.0001858372,0.05852167,0.0000522874,0.00148951],"study_design_scores_gemma":[0.0008918144,0.0003412534,0.1654552,0.0001574484,0.00008588284,9.3543e-7,0.8187551,0.0001277902,0.0004005666,0.002553501,0.0110223,0.0002081893],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9742756,0.00002144285,0.00009699935,0.0007243844,0.0000380288,0.0004275783,0.0005989608,0.000009054189,0.02380792],"genre_scores_gemma":[0.9997215,0.00003062159,0.00006682872,0.00001536882,0.00003374535,3.170329e-7,0.00001800902,0.000003605004,0.0001100635],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1573349,"threshold_uncertainty_score":0.9982052,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02038765887702922,"score_gpt":0.2450095401032653,"score_spread":0.2246218812262361,"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."}}