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Record W4404548261 · doi:10.24294/jipd8241

The impact of technological innovations on audit transparency, objectivity, and assurance in the digital era

2024· article· en· W4404548261 on OpenAlexaff
Sewornu Kobla Afadzinu, Lóránt Dénes Dávid

Bibliographic record

VenueJournal of Infrastructure Policy and Development · 2024
Typearticle
Languageen
FieldComputer Science
TopicAdvanced Technologies in Various Fields
Canadian institutionsSavaria (Canada)
Fundersnot available
KeywordsAuditObjectivity (philosophy)Transparency (behavior)DocumentationStakeholderInformation technology auditKnowledge managementSubject matterAccountingBusinessProcess managementInternal auditComputer sciencePublic relationsPolitical scienceJoint audit

Abstract

fetched live from OpenAlex

OpenAlex records an abstract for this work, but it could not be fetched just now.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.087
metaresearch head score (Gemma)0.262
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.087
Threshold uncertainty score0.462

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0870.262
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0100.010
Science and technology studies0.0020.009
Scholarly communication0.0110.013
Open science0.0010.007
Research integrity0.0020.003
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.010
GPT teacher head0.289
Teacher spread0.279 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations4
Published2024
Admission routes1
Has abstractyes

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