{"meta":{"query_hash":"c56f6f657a8f","filters":{"venue":"Accounting and Business Research"},"cohort_total":14,"direct_labels_cover":0,"predictions_cover":14,"exported":14,"export_cap":100000,"truncated":false,"label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12"},"permalink":"https://metacan.xera.ac/q/c56f6f657a8f","api":"https://metacan.xera.ac/api/v1/cohort?venue=Accounting+and+Business+Research"},"results":[{"id":"W1974047267","doi":"10.1080/00014788.2002.9728951","title":"Corporate financial disclosures in the UK, 1920–50: the effects of legislative change and managerial discretion","year":2002,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Discretion; Legislature; Accounting; Closing (real estate); Quarter (Canadian coin); Business; Point (geometry); Quality (philosophy); Political science; Finance; Law; History","score_opus":0.049990164642040195,"score_gpt":0.265829352960325,"score_spread":0.2158391883182848,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1974047267","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9883419,0.0012500472,0.0011170384,0.0035076821,0.00028214653,0.0010076893,0.000002790473,0.000029394065,0.004461259],"genre_scores_gemma":[0.9970006,0.00061168324,0.000019108817,0.00043951278,0.0013760455,0.00013388507,0.000007672965,0.000023408633,0.0003881243],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9979499,0.00011200328,0.000281525,0.0003883175,0.0007782818,0.0004899633],"domain_scores_gemma":[0.99664694,0.00044855234,0.0023223427,0.0002889408,0.00028463575,0.000008565023],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021770778,0.00020341239,0.00024188544,0.00031248367,0.0006164314,0.0006486028,0.00045562658,0.00007426064,0.000044803197],"category_scores_gemma":[0.0069922684,0.00012638753,0.000032944663,0.0016877933,0.00051415374,0.0010703506,0.00048114557,0.00044040816,0.000021297466],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00021509019,0.00030070043,0.51837134,0.0039222273,0.00006302485,0.00013999913,0.0052036145,0.00003485442,0.0007911729,0.041245963,0.010305301,0.4194067],"study_design_scores_gemma":[0.0007874339,0.000023476518,0.9612785,0.00046104664,0.00003367812,0.000002721963,0.0005084537,0.0013213281,0.000013043163,0.0032289552,0.032119863,0.00022147996],"about_ca_topic_score_codex":0.004707655,"about_ca_topic_score_gemma":0.0007602534,"teacher_disagreement_score":0.44290715,"about_ca_system_score_codex":0.000018091547,"about_ca_system_score_gemma":0.000009080387,"threshold_uncertainty_score":0.8370904},"labels":[],"label_agreement":null},{"id":"W1982384208","doi":"10.1080/00014788.2002.9728959","title":"The roots of operational (value-for-money) auditing in English-speaking nations","year":2002,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Operational auditing; Audit; Generally Accepted Auditing Standards; Accounting; Internal audit; Internal control; Business; Value (mathematics); Function (biology); Public relations; Political science; Accounting information system; Joint audit; Computer science","score_opus":0.0418412681924198,"score_gpt":0.28970827249520303,"score_spread":0.24786700430278324,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1982384208","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8624799,0.0023712432,0.001607149,0.01249244,0.001183825,0.0016809516,0.000010687395,0.0002619868,0.117911786],"genre_scores_gemma":[0.9970242,0.00014872292,0.0003076406,0.00024007299,0.0017140693,0.00007316509,0.000025114388,0.0000360886,0.0004309699],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978685,0.000029767984,0.00047079183,0.00035446574,0.0007658793,0.00051060633],"domain_scores_gemma":[0.99595094,0.000984738,0.00020662925,0.00022029642,0.002626899,0.000010507774],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0028123742,0.00015793966,0.00018579676,0.00079147966,0.0015564328,0.0009836276,0.00040080067,0.00007436568,0.000052919353],"category_scores_gemma":[0.0067024757,0.00012708257,0.000036401147,0.002939525,0.00019920427,0.0012853186,0.00038136914,0.00024848676,0.000029851632],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000061391765,0.00033149935,0.27705902,0.0012154911,0.00007741761,0.0000074928034,0.0007389845,0.0055872444,0.0005852904,0.6704907,0.011241944,0.032603532],"study_design_scores_gemma":[0.0017015642,0.000014515421,0.40959308,0.0006107536,0.000040671457,0.0000030052456,0.0023781774,0.14723778,0.000056287958,0.0065653194,0.43121797,0.0005808614],"about_ca_topic_score_codex":0.0008039155,"about_ca_topic_score_gemma":0.0003716052,"teacher_disagreement_score":0.66392535,"about_ca_system_score_codex":0.000049924838,"about_ca_system_score_gemma":0.00003268681,"threshold_uncertainty_score":0.9997434},"labels":[],"label_agreement":null},{"id":"W2027512710","doi":"10.1080/00014788.2004.9729949","title":"Non-executive directors in the Netherlands: another expectations gap?","year":2004,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Remuneration; Corporate governance; Accounting; Business; Executive compensation; Divergence (linguistics); Shareholder; Control (management); Function (biology); Corporate title; Stakeholder; Public relations; Political science; Management; Economics; Finance","score_opus":0.052673525651893045,"score_gpt":0.30177690735508456,"score_spread":0.24910338170319152,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2027512710","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9761908,0.0003263676,0.00015364533,0.003747074,0.00012141871,0.00031138636,0.0000021443668,0.000037001813,0.019110141],"genre_scores_gemma":[0.9979734,0.000089299385,0.00003802952,0.0007654271,0.00078366016,0.000073608026,0.0000090009025,0.00002412645,0.00024346942],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99846625,0.000016871552,0.00020211503,0.00033127257,0.0005163695,0.0004671205],"domain_scores_gemma":[0.9990729,0.00011889767,0.00011254315,0.0002538031,0.00043594412,0.0000058758733],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009805566,0.00015296554,0.00016184442,0.00033915293,0.0004570468,0.00056229846,0.00036513468,0.00006801873,0.000025955122],"category_scores_gemma":[0.00024259437,0.000107977015,0.00002954722,0.002759303,0.00016614719,0.0010994584,0.00011582372,0.00032002767,0.0001485926],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00013648432,0.0003837085,0.96087956,0.00029010305,0.00002284209,0.00014128334,0.0027611211,0.00053281133,0.00073067105,0.010038302,0.014238703,0.009844383],"study_design_scores_gemma":[0.0009754299,0.000008086519,0.9547711,0.00021759149,0.000008058247,0.000004487408,0.0024142219,0.00019078645,0.000031644762,0.005660843,0.03549392,0.00022385815],"about_ca_topic_score_codex":0.008659713,"about_ca_topic_score_gemma":0.0018619712,"teacher_disagreement_score":0.021782558,"about_ca_system_score_codex":0.00003812892,"about_ca_system_score_gemma":0.00006751231,"threshold_uncertainty_score":0.99794173},"labels":[],"label_agreement":null},{"id":"W2102398583","doi":"10.1080/00014788.2013.782237","title":"The objectives of financial reporting: a historical survey and analysis","year":2013,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Stewardship (theology); Prudence; Conceptual framework; Accounting; Conservatism; Political science; Business; Sociology; Social science; Law; Epistemology; Politics","score_opus":0.04086560564578831,"score_gpt":0.2946964248973824,"score_spread":0.2538308192515941,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2102398583","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9927363,0.0007077375,0.0023433855,0.0011097252,0.0001355223,0.00030326232,0.0000012394762,0.000046822814,0.002616019],"genre_scores_gemma":[0.99777436,0.00018813655,0.000084730396,0.00009413734,0.0004170409,0.000045484452,0.000009685666,0.000022613194,0.0013638026],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9973085,0.0000748208,0.0007478615,0.0004922779,0.00081998104,0.000556587],"domain_scores_gemma":[0.9862995,0.0010878828,0.009698922,0.00041672846,0.0024748098,0.00002215471],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0060412856,0.00017878525,0.00039742127,0.00054382253,0.0009803964,0.00090384687,0.00034902315,0.00008099775,0.00004413718],"category_scores_gemma":[0.11061007,0.00013168916,0.000063577085,0.003998247,0.00034017453,0.0009816501,0.00081712875,0.00036960718,0.000024723966],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000023624065,0.00003114842,0.9113305,0.00014835724,0.00006624644,0.00000419078,0.0000469454,0.000011051063,0.0001225369,0.0011201841,0.00422177,0.08287343],"study_design_scores_gemma":[0.0001575052,0.000005805905,0.9662504,0.000034402303,0.00005120997,0.0000011086512,0.00010683173,0.0009614505,0.0000060311136,0.0010497448,0.031224692,0.00015078126],"about_ca_topic_score_codex":0.037394095,"about_ca_topic_score_gemma":0.0013951755,"teacher_disagreement_score":0.10456878,"about_ca_system_score_codex":0.000068892914,"about_ca_system_score_gemma":0.000055819673,"threshold_uncertainty_score":0.96901596},"labels":[],"label_agreement":null},{"id":"W2301721538","doi":"10.1080/00014788.2013.867403","title":"The perceived credibility of forward-looking performance disclosures","year":2014,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Saint Mary's University","funders":"Economic and Social Research Council; Strong; London School of Economics and Political Science; Athens University of Economics and Business","keywords":"Credibility; Reputation; Accounting; Earnings; Incentive; Proxy (statistics); Business; Audit; Earnings quality; Quality (philosophy); Narrative; Debt; Index (typography); Actuarial science; Economics; Finance; Political science; Accrual; Microeconomics","score_opus":0.022038844867541485,"score_gpt":0.27406662783859864,"score_spread":0.25202778297105716,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2301721538","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97658795,0.00019168615,0.003739914,0.0012198098,0.00022458556,0.00029527184,9.508722e-7,0.000086964035,0.017652892],"genre_scores_gemma":[0.99749535,0.0002423706,0.00010204435,0.00015299862,0.0012010486,0.000033032324,0.000006356011,0.00003983009,0.00072697044],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9970832,0.00006397829,0.00044558907,0.0005055438,0.0011511907,0.00075048686],"domain_scores_gemma":[0.99447703,0.000618413,0.0029331453,0.000577164,0.0013764701,0.000017788489],"candidate_categories":["metaresearch","sts"],"consensus_categories":[],"category_scores_codex":[0.0056723063,0.00021856988,0.0002836786,0.0002595003,0.0016266212,0.0008611359,0.00074895646,0.00007786866,0.000043022716],"category_scores_gemma":[0.020867923,0.00015601587,0.000057998706,0.001313988,0.00064271915,0.0012772363,0.0010320512,0.00047076415,0.00006717723],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000084397,0.00005501232,0.52442974,0.0011386002,0.000033218952,0.0000018793856,0.0001162277,0.00018538753,0.0010132509,0.0070918435,0.0019332074,0.46391726],"study_design_scores_gemma":[0.00034955845,0.0000117749505,0.80602163,0.00023716917,0.00001991365,0.0000014674488,0.00029844488,0.011238386,0.000041706626,0.0017345493,0.17984648,0.00019891144],"about_ca_topic_score_codex":0.0015559696,"about_ca_topic_score_gemma":0.000206792,"teacher_disagreement_score":0.46371832,"about_ca_system_score_codex":0.000034577817,"about_ca_system_score_gemma":0.000035955614,"threshold_uncertainty_score":0.9996731},"labels":[],"label_agreement":null},{"id":"W2553065941","doi":"10.1080/00014788.2017.1303963","title":"Private company finance and financial reporting","year":2017,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":88,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Factoring; Finance; Business; Equity financing; Equity (law); Debt financing; Debt; Government (linguistics); Financial system","score_opus":0.0857305539840904,"score_gpt":0.32823542248521037,"score_spread":0.24250486850111996,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2553065941","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9883772,0.00041002728,0.00009584927,0.0023161285,0.00029488315,0.00021384248,0.0000028649883,0.000059970873,0.008229216],"genre_scores_gemma":[0.99668825,0.0003683047,0.00020753563,0.00036538226,0.0015874738,0.000024869865,0.000005010953,0.000029770543,0.0007233938],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9976888,0.0000107362985,0.0005327533,0.0005939804,0.00052672916,0.000647002],"domain_scores_gemma":[0.99706906,0.00007302056,0.0013505231,0.0006461905,0.0008457304,0.00001546526],"candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0023972644,0.00021256375,0.00034463845,0.00020861729,0.0027176305,0.0022379362,0.0004966429,0.00011086174,0.000015524009],"category_scores_gemma":[0.0046352567,0.00019552291,0.000033167642,0.0005042999,0.0004900687,0.0026902608,0.00094044453,0.0004107213,0.00006638726],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005941656,0.000040249848,0.92582285,0.00041260768,0.0000055705345,0.000121997626,0.000027951473,0.000008324182,0.00036550115,0.0135947745,0.004965773,0.054575],"study_design_scores_gemma":[0.00042194198,0.0000043681734,0.8359779,0.00027728474,0.000007864024,0.000011736471,0.000018187271,0.0008028813,0.000026174404,0.0038905162,0.15833923,0.00022190738],"about_ca_topic_score_codex":0.003343284,"about_ca_topic_score_gemma":0.00028917403,"teacher_disagreement_score":0.15337346,"about_ca_system_score_codex":0.000018526927,"about_ca_system_score_gemma":0.00007115882,"threshold_uncertainty_score":0.99879783},"labels":[],"label_agreement":null},{"id":"W3198523620","doi":"10.1080/00014788.2021.1952060","title":"Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk","year":2021,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":42,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université Laval","funders":"","keywords":"Business; Credit risk; Financial system; Economic capital; Capital (architecture); Systematic risk; Capital requirement; Accounting; Actuarial science; Economics; Finance; Human capital; Microeconomics","score_opus":0.05826716890692606,"score_gpt":0.27906975442535265,"score_spread":0.22080258551842658,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3198523620","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97560483,0.0068182773,0.0142005235,0.002407377,0.00012234312,0.00030571423,0.000051154977,0.000027562577,0.00046223335],"genre_scores_gemma":[0.9989093,0.00037321023,0.00035474266,0.000038369508,0.00013034244,0.00005172043,0.000016288204,0.000019507295,0.00010650702],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.998359,0.0000968188,0.00046317445,0.00048496912,0.00022996243,0.0003660351],"domain_scores_gemma":[0.9984805,0.0004972495,0.0001388207,0.00032404397,0.00052137993,0.00003801844],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025369546,0.00013066141,0.00029652647,0.00019723417,0.00060493837,0.0004752406,0.0001741738,0.000082494094,0.00007182485],"category_scores_gemma":[0.0009926734,0.000113701615,0.000043130403,0.00073323026,0.00026067565,0.00030519592,0.00013743002,0.00025972354,0.000015559563],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010891406,0.0009954952,0.52483284,0.025367398,0.0005567363,0.000044629447,0.042241745,0.050708886,0.0008133061,0.35158962,0.00065659685,0.0020838578],"study_design_scores_gemma":[0.000714072,0.000015169703,0.6556984,0.00059844967,0.000028053788,0.00003450579,0.003927347,0.23513915,0.000032918062,0.10340455,0.000052976462,0.00035442063],"about_ca_topic_score_codex":0.00048175332,"about_ca_topic_score_gemma":0.000069804366,"teacher_disagreement_score":0.24818505,"about_ca_system_score_codex":0.00009149103,"about_ca_system_score_gemma":0.000083781364,"threshold_uncertainty_score":0.46527582},"labels":[],"label_agreement":null},{"id":"W4283765051","doi":"10.1080/00014788.2022.2071199","title":"Corporate social responsibility disclosure: a topic-based approach","year":2022,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Corporate social responsibility; Thematic analysis; Accounting; Sample (material); Convergence (economics); Business; Thematic map; Economics; Public relations; Political science; Sociology; Qualitative research; Economic growth; Social science; Geography","score_opus":0.1298854509211951,"score_gpt":0.33349074053828803,"score_spread":0.20360528961709293,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4283765051","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9841179,0.0001636203,0.0002352603,0.0032660645,0.00028624502,0.00068124966,0.000009153023,0.0002373761,0.011003108],"genre_scores_gemma":[0.9964879,0.00000200775,0.0002537729,0.00059952226,0.0013496521,0.00021758114,0.00008974029,0.00005924651,0.0009405481],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9953037,0.00034078833,0.00064133183,0.0009621158,0.0018452643,0.0009067977],"domain_scores_gemma":[0.99673784,0.00041134332,0.0006481206,0.000524151,0.0016483485,0.000030185669],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0115655,0.0002788054,0.0004227439,0.00078939425,0.004156644,0.0010845459,0.000567995,0.00011483105,0.00025415252],"category_scores_gemma":[0.0035092903,0.00028134556,0.00011399239,0.005283069,0.0005080994,0.0009059598,0.0017121383,0.0010409999,0.00003102611],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0027093939,0.0014038685,0.87826097,0.0019065322,0.00008044877,0.00026572702,0.0007682781,0.0007436901,0.0051417383,0.034221202,0.0075043268,0.06699382],"study_design_scores_gemma":[0.0023111284,0.0000502651,0.74835414,0.00005223167,0.00008150824,0.00002614619,0.004821582,0.019937847,0.000053557145,0.051884025,0.17116006,0.001267497],"about_ca_topic_score_codex":0.001923748,"about_ca_topic_score_gemma":0.00010333298,"teacher_disagreement_score":0.16365573,"about_ca_system_score_codex":0.00022937226,"about_ca_system_score_gemma":0.00053859485,"threshold_uncertainty_score":0.9999639},"labels":[],"label_agreement":null},{"id":"W4294680875","doi":"10.1080/00014788.2022.2106542","title":"Capital market response to high quality annual reporting: evidence from UK annual report awards","year":2022,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Regina","funders":"Economic and Social Research Council","keywords":"Quality (philosophy); Business; Accounting; Annual report; Economics; Actuarial science","score_opus":0.04816580918109496,"score_gpt":0.34136393939478166,"score_spread":0.2931981302136867,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4294680875","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9845169,0.00027845366,0.0022414268,0.008653927,0.0008699242,0.00074629375,0.0001215503,0.0002975349,0.0022739486],"genre_scores_gemma":[0.98734105,0.000025625724,0.0005017329,0.0010482396,0.002175317,0.00026372046,0.00009679183,0.000103166734,0.008444361],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99074996,0.00044886975,0.0018366157,0.0017882254,0.0037955698,0.0013807545],"domain_scores_gemma":[0.9748862,0.0018515575,0.017792797,0.00160427,0.0037618605,0.00010333678],"candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.029807072,0.0004557681,0.0006813291,0.0009792711,0.002401386,0.001283624,0.0012230932,0.00012102793,0.0018461092],"category_scores_gemma":[0.19499528,0.000484328,0.000115040435,0.0040214234,0.00027657207,0.0025224374,0.0061438554,0.0012348845,0.00017581711],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.003678409,0.00026256367,0.76392406,0.0005119953,0.00013185588,0.003554015,0.0017379664,0.0006783027,0.0036544672,0.00067812717,0.18083377,0.040354434],"study_design_scores_gemma":[0.00042431755,0.000031541065,0.75780946,0.00020644943,0.000029368031,0.000048212623,0.004394087,0.00011512229,0.000020812618,0.00085726514,0.23552176,0.00054161216],"about_ca_topic_score_codex":0.05468745,"about_ca_topic_score_gemma":0.0004664079,"teacher_disagreement_score":0.16518822,"about_ca_system_score_codex":0.0003382869,"about_ca_system_score_gemma":0.00033676962,"threshold_uncertainty_score":0.99976087},"labels":[],"label_agreement":null},{"id":"W4319318877","doi":"10.1080/00014788.2023.2165031","title":"Does product market competition influence annual report readability?","year":2023,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Readability; Competition (biology); Business; Product (mathematics); Incentive; Product market; Secrecy; Industrial organization; Economics; Microeconomics; Computer science","score_opus":0.01941647991755704,"score_gpt":0.2876343584442441,"score_spread":0.2682178785266871,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4319318877","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9744045,0.00005675775,0.00055752223,0.0065105474,0.00051529886,0.00060313754,0.000009780448,0.00066169485,0.01668072],"genre_scores_gemma":[0.9876014,0.00014159731,0.000104903345,0.00032330686,0.0021628665,0.000101098485,0.000089855166,0.00006312098,0.009411831],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99595755,0.000060073802,0.0005146463,0.0010406248,0.0014655181,0.0009615829],"domain_scores_gemma":[0.99362147,0.00029753134,0.0028495418,0.00071775273,0.0024872746,0.00002640308],"candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00612728,0.00027696046,0.00032179622,0.0008119566,0.0010048768,0.001131675,0.00053950114,0.00008902431,0.00024019326],"category_scores_gemma":[0.038767464,0.00020689232,0.00004617131,0.0046704332,0.00043322786,0.003132416,0.0014266332,0.0005484547,0.00059981254],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000108839144,0.00011910175,0.81589276,0.0024147432,0.000046452486,0.00057218946,0.00015496515,0.00022372017,0.0009205518,0.003986793,0.05832886,0.11723101],"study_design_scores_gemma":[0.00015427335,0.0000038034714,0.61048436,0.00022460445,0.000012619829,0.0000113896685,0.00038924752,0.0004901787,0.000026171501,0.0026643332,0.38527855,0.00026046846],"about_ca_topic_score_codex":0.0037855562,"about_ca_topic_score_gemma":0.00022464903,"teacher_disagreement_score":0.3269497,"about_ca_system_score_codex":0.00006545667,"about_ca_system_score_gemma":0.00007209605,"threshold_uncertainty_score":0.9999052},"labels":[],"label_agreement":null},{"id":"W4368368843","doi":"10.1080/00014788.2023.2183486","title":"Do generalist CEOs engage in more tax avoidance than specialist CEOs?","year":2023,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Generalist and specialist species; Business; Robustness (evolution); Accounting; Test (biology); Instrumental variable; Identification (biology); Tax planning; Marketing; Tax avoidance; Economics; Finance; Double taxation","score_opus":0.09054509575272773,"score_gpt":0.33152378945672983,"score_spread":0.2409786937040021,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4368368843","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9817709,0.00029377383,0.000035941222,0.005819976,0.00044261516,0.00038761576,0.00001148404,0.0002597629,0.010977949],"genre_scores_gemma":[0.99210745,0.00030586813,0.000065498236,0.00057853863,0.0030384222,0.00008060554,0.00010615943,0.00006237194,0.0036550951],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9968997,0.00007232272,0.00044060368,0.00071273616,0.00095284276,0.0009217623],"domain_scores_gemma":[0.9981725,0.00021468745,0.00023579804,0.00044777273,0.0008974188,0.00003178116],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0032205526,0.00027807118,0.0003283264,0.0013428016,0.00090519123,0.0017308175,0.00052592135,0.00013452405,0.00020396052],"category_scores_gemma":[0.0014049795,0.00026295567,0.000051520543,0.006762035,0.00036785653,0.001665077,0.00066521566,0.0006844591,0.0008249826],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00016512124,0.00021968421,0.8573596,0.0014195511,0.00002493406,0.00043374175,0.00057154207,0.0005334858,0.008882257,0.02353256,0.06491761,0.041939903],"study_design_scores_gemma":[0.00088110863,0.000004388295,0.80354965,0.00032028573,0.0000074043182,0.000004503092,0.0014069092,0.0045464244,0.00009934914,0.00355528,0.18513459,0.00049010746],"about_ca_topic_score_codex":0.0046156123,"about_ca_topic_score_gemma":0.0019588417,"teacher_disagreement_score":0.12021699,"about_ca_system_score_codex":0.00006244606,"about_ca_system_score_gemma":0.00008146496,"threshold_uncertainty_score":0.99998224},"labels":[],"label_agreement":null},{"id":"W4389522288","doi":"10.1080/00014788.2023.2278727","title":"Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’","year":2023,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Université Laval; HEC Montréal","funders":"Social Sciences and Humanities Research Council of Canada; Fondation de l’Ordre des dentistes du Québec; Fonds de Recherche du Québec-Société et Culture; Centre for Research on Intermediality, University of Montreal; HEC Montréal; Association francophone de comptabilité","keywords":"Criticism; Audit; Legitimacy; Extant taxon; Quality (philosophy); Regulatory authority; Action (physics); Business; Law and economics; Accounting; Political science; Public relations; Economics; Public administration; Law; Epistemology","score_opus":0.17218611994413985,"score_gpt":0.3792374194324816,"score_spread":0.20705129948834178,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4389522288","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.82852787,0.0001969548,0.00003969089,0.04764784,0.0006163614,0.00064455264,0.0000033535875,0.00022361954,0.122099765],"genre_scores_gemma":[0.99614537,0.00004156369,0.0000136701865,0.0014013036,0.0013030207,0.00007381238,0.00002305679,0.00002621963,0.0009719662],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99768925,0.00006943019,0.00034457838,0.00040949372,0.0007818048,0.0007054184],"domain_scores_gemma":[0.99814844,0.00048013096,0.00013606882,0.0002941934,0.0009217269,0.000019450448],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0034577253,0.00017252348,0.00021575189,0.0012054067,0.0020503306,0.0010223915,0.00029211052,0.00008371307,0.000102975966],"category_scores_gemma":[0.0014416792,0.00013291695,0.000032577187,0.0049727224,0.00023445702,0.00082343165,0.0002940277,0.000401688,0.0006260224],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00019907969,0.00010133471,0.54298824,0.0011554587,0.00010958153,0.00013710569,0.0022315753,0.005980893,0.00053933845,0.27032962,0.075356334,0.100871444],"study_design_scores_gemma":[0.00026548337,0.0000032467296,0.91722494,0.00027994823,0.0000035947767,0.0000010351796,0.0016068554,0.0033824516,0.0000073179854,0.009859268,0.067178294,0.00018756012],"about_ca_topic_score_codex":0.0800592,"about_ca_topic_score_gemma":0.28847462,"teacher_disagreement_score":0.3742367,"about_ca_system_score_codex":0.00014002783,"about_ca_system_score_gemma":0.00017286428,"threshold_uncertainty_score":0.99924886},"labels":[],"label_agreement":null},{"id":"W4400341720","doi":"10.1080/00014788.2024.2364215","title":"Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment","year":2024,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Decision-Making and Behavioral Economics","field":"Decision Sciences","cited_by":10,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"HEC Montréal","funders":"HEC Montréal; Agence Nationale de la Recherche","keywords":"Skepticism; Nudge theory; Audit; Eye tracking; Psychology; Tracking (education); Accounting; Business; Cognitive psychology; Computer science; Social psychology; Artificial intelligence; Epistemology; Pedagogy; Philosophy","score_opus":0.23787423315535733,"score_gpt":0.5344445220813828,"score_spread":0.2965702889260255,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4400341720","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99058473,0.0012007565,0.0010777058,0.0016803431,0.0036960887,0.0002068269,0.0000073733636,0.00013492843,0.0014112649],"genre_scores_gemma":[0.9949459,0.00008761562,0.0016422361,0.00009431364,0.0015629497,0.000039543505,0.000008673527,0.00004233752,0.0015764451],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99468505,0.000280249,0.00080275774,0.0011518374,0.0023500214,0.00073009706],"domain_scores_gemma":[0.99533683,0.0023136463,0.00011375723,0.0006751911,0.0014230183,0.00013757088],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00881163,0.00023667798,0.00036057853,0.0006453408,0.0010481952,0.004172916,0.00087289506,0.00020165555,0.00054965314],"category_scores_gemma":[0.0029463049,0.00016632644,0.00007907376,0.0019593304,0.00030260222,0.0025364917,0.0006696901,0.0006871603,0.00067667],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007470435,0.00040568723,0.0084093865,0.0001033628,0.0000255137,0.00019265199,0.008036853,0.00010214394,0.0460225,0.0020891486,0.018796094,0.915742],"study_design_scores_gemma":[0.0010518121,0.000405103,0.07248261,0.0038446574,0.00005332044,0.00016066188,0.04353518,0.01631022,0.022018122,0.30522522,0.53290045,0.0020126419],"about_ca_topic_score_codex":0.00033768438,"about_ca_topic_score_gemma":0.000074214026,"teacher_disagreement_score":0.9137293,"about_ca_system_score_codex":0.000118892654,"about_ca_system_score_gemma":0.0004091587,"threshold_uncertainty_score":0.99686086},"labels":[],"label_agreement":null},{"id":"W4415571555","doi":"10.1080/00014788.2025.2568398","title":"Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument","year":2025,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Political Influence and Corporate Strategies","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of New Brunswick; University of Ottawa","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Opposition (politics); Argument (complex analysis)","score_opus":0.037717922681651424,"score_gpt":0.3455485179873865,"score_spread":0.3078305953057351,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415571555","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.90660626,0.00031330492,0.0007887485,0.014449532,0.00029271177,0.00095126964,0.0000125656115,0.00018299966,0.07640263],"genre_scores_gemma":[0.9958669,0.00002951315,0.00009675108,0.0029367937,0.0005989944,0.00009152412,0.000013956382,0.000020309584,0.00034524064],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99731964,0.000052169504,0.00033253248,0.00048245853,0.001007542,0.0008056543],"domain_scores_gemma":[0.99682176,0.00022467755,0.00008567562,0.0003733765,0.0024665047,0.000028008788],"candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003152811,0.00021330423,0.00022806926,0.00051220006,0.0014580128,0.0026582372,0.0004426149,0.00008749504,0.000048890408],"category_scores_gemma":[0.0013378207,0.00014813851,0.000045583154,0.0024265724,0.00031507266,0.0011417568,0.0006075084,0.00035504563,0.00007674554],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0011888966,0.00026019465,0.08289015,0.0032933876,0.0001940481,0.000086362896,0.00055209955,0.0004537532,0.013149759,0.70571595,0.08073216,0.11148323],"study_design_scores_gemma":[0.0018862799,0.00009710428,0.15390803,0.0025758117,0.0001683863,0.000010674022,0.009192812,0.0018609765,0.002976264,0.21019156,0.61601317,0.001118914],"about_ca_topic_score_codex":0.0013385504,"about_ca_topic_score_gemma":0.00013950719,"teacher_disagreement_score":0.535281,"about_ca_system_score_codex":0.00013632028,"about_ca_system_score_gemma":0.00034992772,"threshold_uncertainty_score":0.9998419},"labels":[],"label_agreement":null}]}