{"meta":{"query_hash":"795112bf36ed","filters":{"venue":"Journal of Accounting and Public Policy"},"cohort_total":34,"direct_labels_cover":0,"predictions_cover":34,"exported":34,"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/795112bf36ed","api":"https://metacan.xera.ac/api/v1/cohort?venue=Journal+of+Accounting+and+Public+Policy"},"results":[{"id":"W1976761708","doi":"10.1016/j.jaccpubpol.2013.06.008","title":"The relevance of environmental disclosures: Are such disclosures incrementally informative?","year":2013,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":657,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto; Simon Fraser University","funders":"","keywords":"Voluntary disclosure; Business; Accounting; Valuation (finance); Corporate social responsibility; Relevance (law); Enterprise value; Turnover; Value (mathematics); Environmental reporting; Public relations; Economics; Political science","score_opus":0.013160082903619039,"score_gpt":0.24049995164150717,"score_spread":0.22733986873788814,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1976761708","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":[0.99103206,0.00039519893,0.000016266395,0.0051834513,0.000147818,0.00017344792,0.0000037822024,0.000015156898,0.0030328361],"genre_scores_gemma":[0.99788976,0.0001646878,0.000058381273,0.00050121674,0.0012232568,0.0000042727333,0.0000019898596,0.000017501192,0.00013893613],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9977362,0.00003668476,0.0011052206,0.00012218012,0.00062663737,0.00037303657],"domain_scores_gemma":[0.9956161,0.00032969107,0.0034795185,0.00020376481,0.00033322876,0.000037707603],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018981018,0.00017887593,0.00031713978,0.00032237166,0.00047560586,0.0009194636,0.00037872745,0.00006573564,0.0000489048],"category_scores_gemma":[0.004018822,0.0001180459,0.0001449556,0.0004566206,0.00029490935,0.0037427605,0.00030536848,0.00028903593,0.0000148412],"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":[0.00006614055,0.00011307113,0.9105845,0.00014948181,0.00011802167,0.000004745534,0.00042576317,0.0000066873345,0.0025725982,0.0048791245,0.0021191596,0.07896069],"study_design_scores_gemma":[0.00055031065,0.000030337742,0.94836205,0.00012358885,0.000037670266,0.000031675987,0.0074848183,0.00019151703,0.0000704794,0.0104621975,0.03244328,0.00021207858],"about_ca_topic_score_codex":0.0011265288,"about_ca_topic_score_gemma":0.00014605444,"teacher_disagreement_score":0.078748606,"about_ca_system_score_codex":0.00008842291,"about_ca_system_score_gemma":0.00016993913,"threshold_uncertainty_score":0.88664085},"labels":[],"label_agreement":null},{"id":"W1986280333","doi":"10.1016/j.jaccpubpol.2013.10.004","title":"XBRL’s impact on analyst forecast behavior: An empirical study","year":2013,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":143,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Mandate; Business reporting; Accounting; Commission; Business; Sample (material); Association (psychology); Finance; Psychology; Political science","score_opus":0.03867025369589956,"score_gpt":0.3410566713755354,"score_spread":0.30238641767963587,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1986280333","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":[0.9929692,0.00003442883,0.000011010397,0.0017104677,0.00024515635,0.00019390287,0.0000012555248,0.00004619418,0.0047883675],"genre_scores_gemma":[0.9932798,0.000004534891,0.000040822353,0.0013711918,0.0051660277,0.000008701591,0.0000036397068,0.000032370182,0.00009286862],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9978293,0.000029789822,0.00082713057,0.00023512484,0.00056023063,0.00051841594],"domain_scores_gemma":[0.99759233,0.000060291368,0.0012614632,0.00025962008,0.00073362875,0.000092676106],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0014154387,0.00026085516,0.0004519285,0.0012323254,0.00032724533,0.0017778396,0.00033113392,0.00009782855,0.00013964291],"category_scores_gemma":[0.001201544,0.0001798959,0.00020405292,0.0008950438,0.00005544846,0.003303705,0.00011270259,0.0004126963,0.00006163459],"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":[0.000026647118,0.0007169326,0.9423233,0.000013393033,0.00006135529,0.000038727903,0.0001542693,0.00001237261,0.000061653576,0.00024111793,0.0060666646,0.050283555],"study_design_scores_gemma":[0.00064593187,0.00030312524,0.98996246,0.000027674068,0.00010399749,0.000098231576,0.0009125168,0.0006543908,0.000002203413,0.00080741383,0.0062536877,0.00022839669],"about_ca_topic_score_codex":0.008469087,"about_ca_topic_score_gemma":0.00014519854,"teacher_disagreement_score":0.05005516,"about_ca_system_score_codex":0.00008334787,"about_ca_system_score_gemma":0.0002188493,"threshold_uncertainty_score":0.9992584},"labels":[],"label_agreement":null},{"id":"W1988359291","doi":"10.1016/j.jaccpubpol.2009.10.002","title":"Joint selection of balanced scorecard targets and weights in a collaborative setting","year":2009,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Balanced scorecard; Selection (genetic algorithm); Process (computing); Computer science; Joint (building); Measure (data warehouse); Performance measurement; Process management; Business; Management science; Economics; Data mining; Marketing; Artificial intelligence; Engineering","score_opus":0.007066419741098578,"score_gpt":0.2215842458989909,"score_spread":0.2145178261578923,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1988359291","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":[0.988505,0.0003508929,0.00016373674,0.007540908,0.00011709806,0.00011401803,0.0000013005423,0.000023092536,0.0031839241],"genre_scores_gemma":[0.9958621,0.00010422133,0.0008857351,0.0016157546,0.0014919019,8.8294894e-7,0.0000030095177,0.000013056496,0.000023304015],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99863136,0.000020000427,0.00060396496,0.00016093143,0.00031233966,0.0002714084],"domain_scores_gemma":[0.99815184,0.00004624681,0.0009898249,0.000065075845,0.0007239213,0.000023076196],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010175891,0.00015790068,0.00033590282,0.0012320719,0.00014915314,0.00038379745,0.00011995339,0.0000677486,0.000015622718],"category_scores_gemma":[0.00092618034,0.00013626521,0.00004238397,0.0014471345,0.000046343608,0.0018061991,0.000071707815,0.00019585415,0.000001881968],"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":[0.00011351456,0.00028095677,0.8733534,0.00038146623,0.000116594645,0.000015008691,0.0007897839,0.00015012079,0.0037411912,0.06631419,0.0038831343,0.050860625],"study_design_scores_gemma":[0.0016578204,0.00008172876,0.96444505,0.00036835857,0.000056240668,0.000040685794,0.0008062272,0.0030612901,0.0002206072,0.014893671,0.014055243,0.00031305588],"about_ca_topic_score_codex":0.0002480087,"about_ca_topic_score_gemma":0.000029467026,"teacher_disagreement_score":0.091091655,"about_ca_system_score_codex":0.000054819488,"about_ca_system_score_gemma":0.00013125833,"threshold_uncertainty_score":0.5556734},"labels":[],"label_agreement":null},{"id":"W2000035797","doi":"10.1016/j.jaccpubpol.2006.03.004","title":"Intra-industry imitation in corporate environmental reporting: An international perspective","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":337,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University; Université du Québec à Montréal","funders":"Concordia University; H2020 European Research Council; Cardiff University","keywords":"Imitation; Conformity; Business; Perspective (graphical); Quality (philosophy); Sample (material); Accounting; Industrial organization; Process (computing); Interpretation (philosophy); Marketing; Psychology; Social psychology","score_opus":0.03958459078423873,"score_gpt":0.292285512140786,"score_spread":0.2527009213565473,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2000035797","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":[0.98706484,0.00003859764,0.000029567653,0.0043701036,0.00028204953,0.00008152919,0.0000015512325,0.000024056071,0.008107706],"genre_scores_gemma":[0.9948467,0.0000072467096,0.0001874404,0.00044547085,0.0043821386,0.0000016261876,0.000011088814,0.000019560372,0.00009870433],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9975914,0.000030329962,0.0014387247,0.00022056955,0.00043418893,0.00028480432],"domain_scores_gemma":[0.9926741,0.000055405202,0.0067436364,0.00012239242,0.00037501374,0.000029414276],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0027500703,0.00015054327,0.00026260427,0.0009737971,0.00013675503,0.00074421783,0.00019328346,0.00015191252,0.00004208351],"category_scores_gemma":[0.004649446,0.00014747902,0.00008264407,0.0005710675,0.00009352515,0.0040630046,0.000097417076,0.0005177872,0.0000041523663],"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":[0.000050081293,0.0001677607,0.9699984,0.000011788093,0.000018284887,0.000091405505,0.00014464669,0.00007002212,0.0022109563,0.016764205,0.00011151443,0.010360914],"study_design_scores_gemma":[0.0005952948,0.00001967925,0.9422249,0.00003797744,0.000018873423,0.00015687215,0.0040923744,0.001243607,0.000035974885,0.0484716,0.0029073674,0.00019548032],"about_ca_topic_score_codex":0.003954806,"about_ca_topic_score_gemma":0.00034809214,"teacher_disagreement_score":0.031707395,"about_ca_system_score_codex":0.0003555629,"about_ca_system_score_gemma":0.00029118377,"threshold_uncertainty_score":0.71765095},"labels":[],"label_agreement":null},{"id":"W2044167639","doi":"10.1016/j.jaccpubpol.2006.01.006","title":"Market performance impacts of human capital disclosures","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":87,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Ottawa","funders":"University of Ottawa","keywords":"Human capital; Valuation (finance); Productivity; Economics; Market value; Sample (material); Labour economics; Marginal product; Portfolio; Asset (computer security); Cost of capital; Business; Accounting; Financial economics; Microeconomics; Production (economics); Macroeconomics","score_opus":0.0070477213729543174,"score_gpt":0.2234020428775396,"score_spread":0.21635432150458528,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2044167639","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":[0.9655152,0.0002285243,0.00026771464,0.0014800482,0.00015173542,0.000068087946,0.0000026142789,0.00002903052,0.032257076],"genre_scores_gemma":[0.99405676,0.000054208947,0.00007280035,0.0004383249,0.004728415,0.0000011413523,0.0000036609688,0.000029878398,0.00061479537],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99811774,0.000014011865,0.0007147619,0.00015990996,0.0005396682,0.00045390433],"domain_scores_gemma":[0.9844457,0.000047182042,0.014940395,0.00016280342,0.00037749816,0.000026448692],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011205961,0.0002078991,0.00035329183,0.00077449606,0.00025545817,0.0005633432,0.0003830117,0.000064499836,0.00012381199],"category_scores_gemma":[0.0027602548,0.00017708384,0.00012180184,0.00060864986,0.00012802194,0.0029064578,0.00022375252,0.00027337685,0.000009185593],"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":[0.000025402398,0.00010795455,0.9354092,0.00042346073,0.000059818354,0.000009381836,0.00006824833,0.000020599951,0.0010259157,0.022185791,0.018340902,0.022323333],"study_design_scores_gemma":[0.00078060135,0.0000424168,0.93636656,0.00020266256,0.000052059793,0.000028685352,0.00017854136,0.00014585807,0.00007203938,0.0029135596,0.058983985,0.00023302354],"about_ca_topic_score_codex":0.0046237404,"about_ca_topic_score_gemma":0.00014452294,"teacher_disagreement_score":0.04064308,"about_ca_system_score_codex":0.000052734176,"about_ca_system_score_gemma":0.00008266578,"threshold_uncertainty_score":0.7221269},"labels":[],"label_agreement":null},{"id":"W2045954215","doi":"10.1016/j.jaccpubpol.2007.05.003","title":"Does good corporate governance reduce information asymmetry around quarterly earnings announcements?","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":51,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University; York University","funders":"","keywords":"Corporate governance; Business; Information asymmetry; Earnings; Accounting; Market liquidity; Stock (firearms); Equity (law); Stock market; Proxy (statistics); Monetary economics; Economics; Finance; Political science; Statistics","score_opus":0.010050608570209275,"score_gpt":0.22705066605287696,"score_spread":0.21700005748266768,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2045954215","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":[0.9476656,0.00010468567,0.023629943,0.005668206,0.001106263,0.00017492686,0.000008553081,0.00009102751,0.021550806],"genre_scores_gemma":[0.98965555,0.00007556405,0.00048469982,0.0034616084,0.0055753225,0.0000022029128,0.000014269632,0.000031119987,0.0006996541],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969343,0.000018396495,0.0011201937,0.00022918514,0.0009660488,0.000731877],"domain_scores_gemma":[0.96218735,0.0000953048,0.036591306,0.00022743037,0.0008354199,0.00006320744],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0031370558,0.00031247057,0.00038624418,0.00082125014,0.00041342396,0.001999649,0.00054173917,0.000119462726,0.00005074843],"category_scores_gemma":[0.006881037,0.00023429267,0.00012375691,0.0013476692,0.00011982942,0.011895924,0.00017560364,0.0005836341,0.00009421862],"study_design_candidate":"not_applicable","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":[0.000117222946,0.000112669506,0.38096952,0.00032529328,0.00015308084,0.000028958297,0.0004712744,0.000024363833,0.00037524832,0.04189571,0.007545401,0.56798124],"study_design_scores_gemma":[0.0011361395,0.00006970584,0.28898016,0.00019054757,0.000054126976,0.000037301514,0.0016172194,0.00018606061,0.000024585945,0.0027288764,0.7045976,0.0003776828],"about_ca_topic_score_codex":0.0016658499,"about_ca_topic_score_gemma":0.00006812243,"teacher_disagreement_score":0.6970522,"about_ca_system_score_codex":0.00019213122,"about_ca_system_score_gemma":0.00015883922,"threshold_uncertainty_score":0.9990364},"labels":[],"label_agreement":null},{"id":"W2136441992","doi":"10.1016/j.jaccpubpol.2013.12.004","title":"Audit committee accounting expertise, expectations management, and nonnegative earnings surprises","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Accounting; Interim; Earnings management; Earnings; Audit; Audit committee; Business; Quarter (Canadian coin); Economics; Actuarial science; Political science; Law","score_opus":0.010361189233861815,"score_gpt":0.2320495385396798,"score_spread":0.221688349305818,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2136441992","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":[0.9150503,0.0004456622,0.03958281,0.0072624437,0.00040665182,0.00023338386,0.0000025472195,0.00014684485,0.036869343],"genre_scores_gemma":[0.9910245,0.00016873667,0.0011035416,0.0028201018,0.003961292,0.000011856288,0.0000048704655,0.0000640247,0.0008410567],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973866,0.000051341518,0.0008192174,0.0003941289,0.00066778634,0.0006809779],"domain_scores_gemma":[0.984949,0.00027458507,0.013880138,0.00026320614,0.00056288514,0.00007018284],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0014028389,0.0003728139,0.00050962216,0.0013018989,0.0007908941,0.001834121,0.0005226455,0.00010090505,0.0000704854],"category_scores_gemma":[0.011526814,0.00035138757,0.0001267383,0.001058339,0.00021654244,0.0042387894,0.00061273423,0.000499384,0.000049448445],"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":[0.00005461241,0.00015943266,0.5091008,0.0005479138,0.00038204336,0.000032985667,0.0021471644,0.000048824546,0.00019493884,0.05741476,0.02553634,0.40438023],"study_design_scores_gemma":[0.0024237367,0.00005933165,0.39603314,0.0005237907,0.0002175875,0.000077776145,0.0072905202,0.0020778433,0.000028095175,0.0059277466,0.58450466,0.00083579385],"about_ca_topic_score_codex":0.0008449095,"about_ca_topic_score_gemma":0.00006813379,"teacher_disagreement_score":0.5589683,"about_ca_system_score_codex":0.00009056769,"about_ca_system_score_gemma":0.00005495203,"threshold_uncertainty_score":0.9998938},"labels":[],"label_agreement":null},{"id":"W2318519580","doi":"10.1016/j.jaccpubpol.2017.09.002","title":"On the association between strategic institutional ownership and earnings quality: Does investor protection strength matter?","year":2017,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":36,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University; University of Ottawa; University of Windsor","funders":"","keywords":"Investor protection; Business; Institutional investor; Robustness (evolution); Earnings; Earnings quality; Accounting; Association (psychology); Quality (philosophy); Monetary economics; Financial system; Finance; Economics; Corporate governance","score_opus":0.04155776575083966,"score_gpt":0.2659458435309854,"score_spread":0.22438807778014572,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2318519580","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":[0.9545189,0.000013050383,0.00038359384,0.035421465,0.00019997405,0.00011916564,0.0000034240825,0.000023664992,0.009316724],"genre_scores_gemma":[0.9934329,0.000019369292,0.000026303764,0.0017740192,0.0041625164,0.000004720242,0.0000024601711,0.000015844129,0.00056188495],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99845636,0.00005067159,0.00042502684,0.00018718533,0.00057478796,0.00030596045],"domain_scores_gemma":[0.9808804,0.0001768403,0.018445363,0.00018594135,0.00028210317,0.000029399791],"candidate_categories":["metaresearch","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002780901,0.00017141025,0.00023719005,0.00033638213,0.001364666,0.0030074283,0.00036789855,0.000093051494,0.000043356442],"category_scores_gemma":[0.020511081,0.000107923624,0.00006475053,0.00017795345,0.00013479381,0.0026468358,0.0002003831,0.00055054884,0.000027626567],"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":[0.000015669075,0.000023463825,0.8887368,0.0001101506,0.0001002622,0.000001790037,0.00008411765,0.0000051206544,0.000058123736,0.09031456,0.00079574663,0.019754237],"study_design_scores_gemma":[0.00046564563,0.000017833152,0.931525,0.00013827965,0.000046766483,0.0000035443961,0.00025933038,0.00007370912,0.0000065211716,0.013691348,0.05361362,0.00015842126],"about_ca_topic_score_codex":0.0030428453,"about_ca_topic_score_gemma":0.00010829903,"teacher_disagreement_score":0.076623216,"about_ca_system_score_codex":0.00013854739,"about_ca_system_score_gemma":0.00010177623,"threshold_uncertainty_score":0.99993545},"labels":[],"label_agreement":null},{"id":"W2918877526","doi":"10.1016/j.jaccpubpol.2019.02.005","title":"The joint impact of accountability and transparency on managers’ reporting choices and owners’ reaction to those choices","year":2019,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Accountability; Incentive; Transparency (behavior); Business; Accounting; Finance; Public relations; Public economics; Economics; Microeconomics; Political science; Law","score_opus":0.026845383926267292,"score_gpt":0.2917346916006065,"score_spread":0.2648893076743392,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2918877526","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":[0.99050415,0.0002523233,0.00016407126,0.0025771507,0.00021015413,0.00024323327,0.0000024004082,0.000026373325,0.0060201297],"genre_scores_gemma":[0.9976601,0.00031676827,0.000059575374,0.0006038765,0.001118056,0.000003311073,0.0000012940154,0.000025284451,0.0002117141],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99751234,0.000029648538,0.0011921278,0.0003171293,0.0005227409,0.0004259891],"domain_scores_gemma":[0.9758928,0.00022585264,0.023199856,0.00027731733,0.00034913697,0.000055043616],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0034420225,0.00025137866,0.00047035483,0.0005619573,0.0003448642,0.0010056086,0.00026283812,0.0000735967,0.00001827529],"category_scores_gemma":[0.010660148,0.00016488596,0.00013973356,0.00060516706,0.000109261426,0.0025231885,0.00019428211,0.00037413946,0.0000057966517],"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":[0.00011297192,0.0000647329,0.8012383,0.0004047372,0.00015948842,0.0000040176483,0.00049778214,0.00005383657,0.002182733,0.0020890196,0.0006203052,0.19257206],"study_design_scores_gemma":[0.0005434425,0.000098016986,0.95649046,0.00031124757,0.00006008823,0.000024049103,0.0008669664,0.00023266085,0.000021090606,0.0006161078,0.040532384,0.00020351695],"about_ca_topic_score_codex":0.007189455,"about_ca_topic_score_gemma":0.0001925806,"teacher_disagreement_score":0.19236855,"about_ca_system_score_codex":0.00008958361,"about_ca_system_score_gemma":0.00007942456,"threshold_uncertainty_score":0.9994218},"labels":[],"label_agreement":null},{"id":"W3108474050","doi":"10.1016/j.jaccpubpol.2022.106961","title":"The usefulness of accrual-based surpluses in the Canadian public sector","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Accrual; Cash flow; Context (archaeology); Operating cash flow; Public sector; Cash; Business; Economics; Accounting; Earnings; Finance; Economy","score_opus":0.02586086001191694,"score_gpt":0.22971585359258143,"score_spread":0.2038549935806645,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3108474050","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":[0.9340894,0.00023998243,0.00022120941,0.059481032,0.00038914604,0.00017839402,0.000008681563,0.00001729559,0.0053748465],"genre_scores_gemma":[0.9921187,0.000017192318,0.000014656531,0.0063313427,0.0013746636,0.000015690533,0.0000040066875,0.00002581884,0.00009793436],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99759084,0.00011533766,0.0006281155,0.00016394017,0.00089116505,0.00061061035],"domain_scores_gemma":[0.989231,0.0003803529,0.009690148,0.0002813027,0.00037948746,0.000037702353],"candidate_categories":["metaresearch","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004861268,0.00017588826,0.00026169306,0.0011482305,0.0014603923,0.0015520278,0.0012456195,0.0000423816,0.0001194297],"category_scores_gemma":[0.011946308,0.00011924396,0.00011240606,0.0020145646,0.00014734242,0.0013647019,0.00028876384,0.00065994466,0.0000041913318],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000048121292,0.0001592502,0.7679467,0.00017744569,0.00010930063,0.00005374195,0.0006358354,0.00041996644,0.000028584664,0.12529202,0.028741946,0.07638706],"study_design_scores_gemma":[0.0006140774,0.000020667037,0.20547058,0.000029203342,0.000022443819,0.000022518094,0.0020739238,0.0005306766,0.0000025903566,0.0012072612,0.78984857,0.00015748476],"about_ca_topic_score_codex":0.13317224,"about_ca_topic_score_gemma":0.13011052,"teacher_disagreement_score":0.7611066,"about_ca_system_score_codex":0.00023248335,"about_ca_system_score_gemma":0.0010270139,"threshold_uncertainty_score":0.99983954},"labels":[],"label_agreement":null},{"id":"W3122238417","doi":"10.1016/j.jaccpubpol.2010.09.013","title":"Does it really pay to be green? Determinants and consequences of proactive environmental strategies","year":2010,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Environmental Sustainability in Business","field":"Business, Management and Accounting","cited_by":1014,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto; Simon Fraser University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Granger causality; Causality (physics); Porter hypothesis; Business; Resource (disambiguation); Resource-based view; Affect (linguistics); Accounting; Economics; Industrial organization; Environmental policy; Natural resource economics; Environmental economics; Econometrics; Marketing","score_opus":0.011780603326373006,"score_gpt":0.25052421274384334,"score_spread":0.23874360941747033,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122238417","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":[0.9819747,0.000017902465,0.000011294976,0.01708667,0.0001710977,0.0001583415,0.00000822415,0.000009482405,0.00056227006],"genre_scores_gemma":[0.9973451,0.000038252478,0.00024709903,0.0013576618,0.00092073734,0.000003897902,0.0000014552567,0.000015980766,0.00006980349],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99866533,0.000015382377,0.00048427304,0.00019036233,0.00033761642,0.00030701864],"domain_scores_gemma":[0.9989417,0.00008077888,0.00067779113,0.00014288622,0.00010745275,0.00004938961],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007200266,0.00018605684,0.00029858135,0.00044526902,0.0001725554,0.00048427383,0.0002562845,0.00009047214,0.00005492251],"category_scores_gemma":[0.00044213547,0.00010945396,0.000052028547,0.00023587968,0.00053484703,0.0029227596,0.00025115974,0.00027691253,0.0000019551396],"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":[0.00008834577,0.00020433958,0.9276779,0.00028736365,0.00007305429,0.000021773827,0.0009515066,0.0000037437364,0.028800186,0.0041135806,0.0001528918,0.037625294],"study_design_scores_gemma":[0.00061394746,0.000070078786,0.9584422,0.000055926525,0.000072506264,0.00011917484,0.010815411,0.000053393014,0.0007855212,0.007748866,0.020910839,0.0003121431],"about_ca_topic_score_codex":0.0030107703,"about_ca_topic_score_gemma":0.0005622853,"teacher_disagreement_score":0.037313152,"about_ca_system_score_codex":0.000041917017,"about_ca_system_score_gemma":0.00013392548,"threshold_uncertainty_score":0.46698636},"labels":[],"label_agreement":null},{"id":"W3122550826","doi":"10.1016/j.jaccpubpol.2004.12.004","title":"Minimizing cost of continuous audit: Counting and time dependent strategies","year":2005,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Distributed systems and fault tolerance","field":"Computer Science","cited_by":42,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Windsor","funders":"","keywords":"Audit; Computer science; Database; Schema (genetic algorithms); Information security audit; Focus (optics); Accounting; Information retrieval; Business; Computer security","score_opus":0.011525114628740604,"score_gpt":0.2563418612396307,"score_spread":0.2448167466108901,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122550826","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":[0.946673,0.002675939,0.036734637,0.005844742,0.00025916277,0.00013094694,0.000018878145,0.000044639735,0.007618093],"genre_scores_gemma":[0.99611425,0.00009641698,0.0028439844,0.00020212102,0.0006454689,8.9110426e-7,5.7073174e-7,0.0000068584022,0.0000894611],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985092,0.00004762964,0.0006300246,0.00015393647,0.00034449893,0.00031465993],"domain_scores_gemma":[0.9982945,0.00012950135,0.00090036326,0.00015547124,0.00039565648,0.00012453289],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011918372,0.00013251218,0.00036450123,0.00027357743,0.00013135685,0.00087800325,0.00040048058,0.00006982515,0.0000048675947],"category_scores_gemma":[0.00024453521,0.00011123183,0.000056437755,0.00028623207,0.00006943708,0.0020450677,0.0001265412,0.00018965264,0.000002691063],"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":[0.000049007816,0.00036045775,0.030491149,0.00037090984,0.00035180114,0.00006647169,0.0049080793,0.0007075177,0.014079438,0.117355615,0.008903053,0.8223565],"study_design_scores_gemma":[0.013822956,0.0012687846,0.12788256,0.0031698213,0.00021628007,0.011768378,0.010006619,0.2072728,0.0033980242,0.008358929,0.609838,0.0029968284],"about_ca_topic_score_codex":0.00019712815,"about_ca_topic_score_gemma":0.000012613605,"teacher_disagreement_score":0.81935966,"about_ca_system_score_codex":0.00003937393,"about_ca_system_score_gemma":0.0003772515,"threshold_uncertainty_score":0.84666055},"labels":[],"label_agreement":null},{"id":"W3125497249","doi":"10.1016/j.jaccpubpol.2011.03.001","title":"Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts","year":2011,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":77,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Western University","funders":"","keywords":"Cost of capital; Voluntary disclosure; Earnings; Equity (law); Cost of equity; Economics; Earnings response coefficient; Equity capital markets; Implicit cost; Monetary economics; Business; Accounting; Finance; Private equity; Microeconomics; Total cost","score_opus":0.029677718010345557,"score_gpt":0.2500266912054879,"score_spread":0.22034897319514238,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125497249","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":[0.981829,0.0009444725,0.004792209,0.003497809,0.00023571997,0.00026873781,0.0000044942735,0.000028473863,0.008399104],"genre_scores_gemma":[0.9959853,0.00059139787,0.00044165167,0.0012341448,0.0014985518,0.0000069372873,0.0000023029356,0.00002981079,0.0002098662],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9979256,0.000041922904,0.0007092731,0.00025872895,0.00063135364,0.00043311992],"domain_scores_gemma":[0.9862881,0.00019908872,0.012869926,0.00026300654,0.00033807993,0.000041856965],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0022921925,0.00024471962,0.00043993775,0.00044154283,0.0002739039,0.0005109456,0.0006756151,0.000066558816,0.00010913183],"category_scores_gemma":[0.005421081,0.00017156173,0.00013224907,0.0005443724,0.00037863204,0.0029953362,0.0011743358,0.0003911119,0.000010642285],"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":[0.00025010202,0.000075725875,0.71420455,0.00042611486,0.000324429,0.000026988895,0.0017590577,0.000009950646,0.00003735119,0.028986895,0.0033091356,0.25058973],"study_design_scores_gemma":[0.00204075,0.000035640714,0.94864225,0.000756252,0.0003100925,0.000031676744,0.0015283329,0.00059140765,0.000012353176,0.012895698,0.03286139,0.00029417643],"about_ca_topic_score_codex":0.012791129,"about_ca_topic_score_gemma":0.00020862055,"teacher_disagreement_score":0.25029555,"about_ca_system_score_codex":0.00004827202,"about_ca_system_score_gemma":0.000051263785,"threshold_uncertainty_score":0.99378276},"labels":[],"label_agreement":null},{"id":"W3125776589","doi":"10.1016/j.jaccpubpol.2006.07.007","title":"Effect of accounting discretion on ability of managers to smooth earnings","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":60,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Alberta","funders":"University of Alberta; University of Florida","keywords":"Discretion; Earnings; Accounting; Business; Futures studies; Earnings management; Earnings response coefficient; Order (exchange); Economics; Finance; Political science","score_opus":0.005190385459125066,"score_gpt":0.23150667438382727,"score_spread":0.2263162889247022,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125776589","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":[0.97979504,0.000051577616,0.0065305196,0.002157972,0.00021409846,0.00023031693,0.000003489555,0.000040500938,0.010976465],"genre_scores_gemma":[0.9970354,0.000012668362,0.00019592386,0.00056980655,0.0019746139,0.0000039352476,0.000004135987,0.00004198553,0.00016155062],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99723566,0.000060456026,0.001038341,0.00030443972,0.0008522331,0.00050890254],"domain_scores_gemma":[0.98145705,0.0003038119,0.01743835,0.00027342,0.0004915121,0.000035830748],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0036816164,0.0003037111,0.0006387854,0.0012860387,0.00019344731,0.000392551,0.000489595,0.000099463636,0.000059600166],"category_scores_gemma":[0.012428224,0.00025855305,0.00022384617,0.0013249947,0.0001334844,0.0018204366,0.00024012152,0.00039224373,0.000016162967],"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":[0.0003787558,0.00021036484,0.678117,0.0019402232,0.00012808808,0.000011627039,0.00015344606,0.0014793949,0.0046537584,0.0131216,0.0040188488,0.29578692],"study_design_scores_gemma":[0.0020892953,0.00040053113,0.8897503,0.0009835702,0.00021314378,0.000011383543,0.00024348867,0.00085748907,0.0008814286,0.0014530768,0.102561206,0.0005550866],"about_ca_topic_score_codex":0.004897561,"about_ca_topic_score_gemma":0.000037693502,"teacher_disagreement_score":0.29523182,"about_ca_system_score_codex":0.00010265657,"about_ca_system_score_gemma":0.000059752663,"threshold_uncertainty_score":0.99998665},"labels":[],"label_agreement":null},{"id":"W3133155042","doi":"10.1016/j.jaccpubpol.2021.106818","title":"The impact of climate risk on earnings management: International evidence","year":2021,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":200,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Accounting; Business; Earnings; Earnings management; Risk management; Accrual; Finance","score_opus":0.013199983970167289,"score_gpt":0.27447221513790115,"score_spread":0.26127223116773385,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3133155042","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":[0.9549146,0.00039357267,0.001216379,0.005475791,0.00043795002,0.00008448923,0.0000049427176,0.000028788563,0.03744348],"genre_scores_gemma":[0.99177706,0.004934865,0.00015600312,0.00057519495,0.0021595308,0.0000020139332,0.0000022339134,0.00002432537,0.00036874673],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980431,0.000034428584,0.0006253014,0.00020458414,0.00066809857,0.00042446158],"domain_scores_gemma":[0.98216975,0.00029844162,0.016556595,0.00023831149,0.000708897,0.000027999351],"candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0020353566,0.00018963785,0.00025672343,0.0004905623,0.0004153147,0.0010996626,0.00060126174,0.00004658191,0.000071477974],"category_scores_gemma":[0.02008295,0.00013340055,0.00023227805,0.0007968277,0.00009775849,0.001982019,0.0005287007,0.00042307924,0.000031428837],"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":[0.000108193344,0.00010287287,0.61309314,0.00013937778,0.00045093856,0.000046045934,0.00009162242,0.00028593274,0.000090460155,0.028552506,0.008293328,0.34874558],"study_design_scores_gemma":[0.00068461226,0.00004035128,0.8331284,0.0005287882,0.000085351916,0.000035279238,0.00042797351,0.00068108604,0.0000121367875,0.0017036805,0.16248809,0.00018424356],"about_ca_topic_score_codex":0.0007981795,"about_ca_topic_score_gemma":0.000019154235,"teacher_disagreement_score":0.34856135,"about_ca_system_score_codex":0.000102310754,"about_ca_system_score_gemma":0.000098285156,"threshold_uncertainty_score":0.9999373},"labels":[],"label_agreement":null},{"id":"W4210241649","doi":"10.1016/j.jaccpubpol.2022.106939","title":"Do investors turn a blind eye to risk-factor disclosures by state-supported firms?","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"Nankai University; Social Sciences and Humanities Research Council of Canada; National Natural Science Foundation of China; York University","keywords":"Prospectus; Initial public offering; Business; Accounting; Bankruptcy; Systematic risk; Monetary economics; Finance; Economics","score_opus":0.012837465097946095,"score_gpt":0.24729906285500272,"score_spread":0.23446159775705663,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210241649","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":[0.98577523,0.00027628493,0.0014091339,0.009406918,0.0004829932,0.00021347993,0.00008346706,0.00007306499,0.0022794204],"genre_scores_gemma":[0.9909107,0.00006886662,0.000113023576,0.0052842,0.0022986424,0.000012304881,0.000011568648,0.000064717286,0.0012359763],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969717,0.00006463469,0.00081517315,0.00036267235,0.0010679922,0.00071783044],"domain_scores_gemma":[0.98309773,0.000100295794,0.016109882,0.000266866,0.00031867606,0.00010657566],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001756096,0.00032209634,0.0004363395,0.0012543147,0.0008123761,0.0015961558,0.00076380826,0.000053550037,0.00062172045],"category_scores_gemma":[0.012082752,0.00029386967,0.00016217261,0.0016442267,0.000073856936,0.00235887,0.00089762296,0.00084738526,0.000038279566],"study_design_candidate":"not_applicable","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":[0.00013820325,0.00019626306,0.6964804,0.00011770582,0.00022502875,0.000036650297,0.0008498901,0.00027806268,0.00032785643,0.0012211741,0.14868946,0.15143931],"study_design_scores_gemma":[0.0010850237,0.00006570866,0.14402395,0.000038237064,0.000058259062,0.00001219511,0.0007343926,0.00015901792,0.000009226017,0.001213191,0.8522351,0.00036568407],"about_ca_topic_score_codex":0.0031284962,"about_ca_topic_score_gemma":0.000077469515,"teacher_disagreement_score":0.70354563,"about_ca_system_score_codex":0.0001900512,"about_ca_system_score_gemma":0.0001962544,"threshold_uncertainty_score":0.99995136},"labels":[],"label_agreement":null},{"id":"W4221015842","doi":"10.1016/j.jaccpubpol.2022.106962","title":"China audit research: Achievements, challenges, and opportunities","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Accounting; Government (linguistics); China; Audit; Conservatism; Business; Unintended consequences; Capital market; Finance; Economics; Political science; Politics","score_opus":0.08876169772935928,"score_gpt":0.2891591073457747,"score_spread":0.20039740961641545,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4221015842","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":[0.8259765,0.0077574556,0.00034141593,0.10479082,0.0005187687,0.00021748328,0.000008490482,0.00007923536,0.06030986],"genre_scores_gemma":[0.9879757,0.0041168435,0.000058076705,0.0027833858,0.0036370065,0.0000110636565,0.0000048884867,0.000040403913,0.001372628],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973696,0.0000929831,0.00051831995,0.00026243937,0.0011309672,0.0006256885],"domain_scores_gemma":[0.9913268,0.000092663475,0.007986976,0.00020528238,0.0003328289,0.000055436118],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0052043754,0.00019936604,0.00031005734,0.0015144608,0.0011185716,0.00082442083,0.00054746424,0.000043513468,0.00020683208],"category_scores_gemma":[0.0056529227,0.0001930361,0.0000701667,0.000544569,0.00017080392,0.00236649,0.0015362822,0.0008910402,0.000008588195],"study_design_candidate":"not_applicable","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":[0.000041102277,0.00012990634,0.0065034693,0.0002715131,0.00011577903,0.00007352156,0.0006365513,0.00001326157,0.000043311466,0.23589742,0.023495352,0.7327788],"study_design_scores_gemma":[0.00059222407,0.000059276175,0.09272307,0.0000566979,0.0000250004,0.000073441435,0.003120097,0.00012043913,6.520726e-7,0.008603425,0.8944331,0.00019257647],"about_ca_topic_score_codex":0.0014161513,"about_ca_topic_score_gemma":0.000031378044,"teacher_disagreement_score":0.87093776,"about_ca_system_score_codex":0.00012238021,"about_ca_system_score_gemma":0.00018268853,"threshold_uncertainty_score":0.8603262},"labels":[],"label_agreement":null},{"id":"W4376255946","doi":"10.1016/j.jaccpubpol.2023.107077","title":"Do mandatory risk factor disclosures reduce stock price crash risk?","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Endogeneity; Business; Stock price; Crash; Corporate governance; Stock (firearms); Information asymmetry; Actuarial science; Accounting; Economics; Finance; Econometrics","score_opus":0.01645434532632899,"score_gpt":0.259069081844682,"score_spread":0.24261473651835302,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4376255946","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":[0.98630035,0.00027829382,0.0020567067,0.0034635346,0.0006248154,0.00015799337,0.000031107487,0.00019004312,0.0068971575],"genre_scores_gemma":[0.98961365,0.00084760145,0.00011420557,0.0007791701,0.007500275,0.0000048960683,0.0000052168302,0.000066116365,0.0010688424],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99719226,0.00005872822,0.00076710636,0.00036063598,0.0008586713,0.0007626074],"domain_scores_gemma":[0.97829705,0.00021618172,0.020659119,0.00031422378,0.00044311408,0.00007028568],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0022555196,0.00032617175,0.00043716922,0.0013662181,0.00068977865,0.0018206672,0.00068506616,0.00011572394,0.00018960652],"category_scores_gemma":[0.025891092,0.00027992,0.00019487205,0.001776327,0.00011560785,0.0033283443,0.00057450734,0.0008166621,0.00019906566],"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":[0.000027333386,0.000059333965,0.70834607,0.00017859078,0.00017560122,0.000025822295,0.00023515978,0.00006827401,0.000094498544,0.0029514995,0.049566478,0.23827136],"study_design_scores_gemma":[0.0006156435,0.000017863385,0.613847,0.000101037906,0.00007166786,0.000012048193,0.0003781136,0.00031733428,0.0000057829693,0.0021198355,0.3822481,0.0002655287],"about_ca_topic_score_codex":0.0014811513,"about_ca_topic_score_gemma":0.000052037194,"teacher_disagreement_score":0.33268163,"about_ca_system_score_codex":0.000098740114,"about_ca_system_score_gemma":0.00015830742,"threshold_uncertainty_score":0.9999653},"labels":[],"label_agreement":null},{"id":"W4386524655","doi":"10.1016/j.jaccpubpol.2023.107130","title":"Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University; Université de Sherbrooke","funders":"","keywords":"Accounting; Audit; Business; Enforcement; Liability; Legal liability; Auditor independence; Joint audit; Audit substantive test; Audit risk; Actuarial science; Internal audit; Law; Political science","score_opus":0.01023849989574773,"score_gpt":0.2591472237261543,"score_spread":0.24890872383040655,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4386524655","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":[0.98444283,0.00018020978,0.0007735874,0.010475136,0.00076145295,0.00014060538,0.000006223405,0.00008730058,0.0031326343],"genre_scores_gemma":[0.9910047,0.00007409164,0.000062378385,0.00103175,0.0066432836,0.000003081335,0.0000056782596,0.000029100027,0.0011459091],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99785537,0.000035719113,0.0006008931,0.00034709214,0.0006281613,0.000532785],"domain_scores_gemma":[0.9921971,0.00022802566,0.0070529417,0.00018320313,0.00026524955,0.00007347759],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021857393,0.00025440738,0.00039359395,0.0008891166,0.000501815,0.00093858415,0.00031319231,0.000112293674,0.000045990877],"category_scores_gemma":[0.0072876606,0.00021872192,0.00008038089,0.0008980617,0.00023535766,0.0032238788,0.00080171984,0.0004876256,0.000022857701],"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":[0.000042342414,0.000079081874,0.8341063,0.0005706553,0.00013676748,0.000028550148,0.00026764275,0.00001293384,0.00021730378,0.01954258,0.06920717,0.07578868],"study_design_scores_gemma":[0.00070084713,0.000028724544,0.6061777,0.00020638092,0.000055982026,0.000017622493,0.00031118124,0.00040125923,0.000006789755,0.0018288654,0.3900316,0.00023305153],"about_ca_topic_score_codex":0.00043175972,"about_ca_topic_score_gemma":0.000017401277,"teacher_disagreement_score":0.32082444,"about_ca_system_score_codex":0.000085674445,"about_ca_system_score_gemma":0.00016021886,"threshold_uncertainty_score":0.9050789},"labels":[],"label_agreement":null},{"id":"W4387428485","doi":"10.1016/j.jaccpubpol.2023.107149","title":"Short-sale constraints and firm investment efficiency: Evidence from a natural experiment","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Alberta","funders":"","keywords":"Natural experiment; Incentive; Pilot program; Business; Agency (philosophy); Investment (military); Corporate governance; Finance; Principal–agent problem; Monetary economics; Economics; Microeconomics","score_opus":0.03826222110436442,"score_gpt":0.2740988048709796,"score_spread":0.23583658376661518,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387428485","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":[0.99114096,0.0020554462,0.000036189394,0.0057063736,0.00037882698,0.00007997972,0.0000052987784,0.00004094499,0.00055599434],"genre_scores_gemma":[0.9952828,0.00043933955,0.00007462026,0.0021807102,0.0019184717,0.0000033808776,0.0000031282116,0.000013834389,0.00008369497],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99866885,0.000010658188,0.00039929556,0.000204763,0.00036998678,0.0003464441],"domain_scores_gemma":[0.99902064,0.00012033994,0.00048972137,0.00012968143,0.00020230912,0.000037333164],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000633492,0.00016763265,0.00025791454,0.0004041665,0.0001935008,0.00062785955,0.00022321311,0.000053436273,0.00002142824],"category_scores_gemma":[0.0006739796,0.00013767758,0.00006227723,0.0007383374,0.00016110663,0.0020464263,0.00017904301,0.00020572417,0.000022581786],"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":[0.00012960975,0.00018977624,0.79768366,0.0002726707,0.00016943796,0.00029200857,0.0012437679,0.000051932548,0.008360761,0.012862508,0.041668482,0.1370754],"study_design_scores_gemma":[0.00082759553,0.000036417732,0.9547278,0.00055312965,0.00004537775,0.000050285777,0.00062769017,0.0027177604,0.00010140652,0.0024244399,0.037551,0.00033707812],"about_ca_topic_score_codex":0.0011833454,"about_ca_topic_score_gemma":0.00003956188,"teacher_disagreement_score":0.15704417,"about_ca_system_score_codex":0.000045275818,"about_ca_system_score_gemma":0.00014929437,"threshold_uncertainty_score":0.60544646},"labels":[],"label_agreement":null},{"id":"W4387675309","doi":"10.1016/j.jaccpubpol.2023.107153","title":"Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Cannabis; Legalization; Audit; Accounting; Business; Sample (material); Reputation; Political science; Medicine; Law","score_opus":0.007463938188219631,"score_gpt":0.21660857165941205,"score_spread":0.20914463347119241,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4387675309","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":[0.9799616,0.00008809478,0.00083706423,0.018041033,0.00019617718,0.000092289214,0.00000894875,0.000023660383,0.00075112825],"genre_scores_gemma":[0.99530816,0.000077994555,0.000039141847,0.0026495205,0.0013942223,0.000007840977,0.000008415722,0.000019556885,0.0004951616],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980727,0.00001748668,0.00068015466,0.00021964175,0.00052702037,0.00048300394],"domain_scores_gemma":[0.99335235,0.00001976614,0.0061816317,0.000121536286,0.00028302422,0.00004169926],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010219798,0.0001860793,0.0003792452,0.0015998231,0.0001564487,0.00056047994,0.00017917523,0.000043513814,0.000089877794],"category_scores_gemma":[0.0054428815,0.00017287895,0.00007092373,0.003117821,0.000039572435,0.0016489986,0.00025879758,0.00022822124,0.0000066241355],"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":[0.000016069294,0.00001545669,0.930374,0.00015724056,0.00012497824,0.0000986327,0.00019292036,0.00036635678,0.0000030541378,0.0018042787,0.028075166,0.0387718],"study_design_scores_gemma":[0.00039053577,0.0000075943203,0.8197465,0.00006184964,0.00009200114,0.0000048268034,0.000264939,0.0019861595,5.706177e-7,0.0005928523,0.17670561,0.00014655715],"about_ca_topic_score_codex":0.66276515,"about_ca_topic_score_gemma":0.81344914,"teacher_disagreement_score":0.150684,"about_ca_system_score_codex":0.00029988302,"about_ca_system_score_gemma":0.00078462897,"threshold_uncertainty_score":0.7049799},"labels":[],"label_agreement":null},{"id":"W4390380291","doi":"10.1016/j.jaccpubpol.2023.107175","title":"How do investors perceive corporate general counsel? The role of monitoring and advising demand","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Alberta","funders":"Hong Kong University of Science and Technology","keywords":"Equity (law); Earnings management; Business; Proxy (statistics); Accounting; Finance; Stock price; Ex-ante; Earnings; Monetary economics; Economics","score_opus":0.016843162801023197,"score_gpt":0.22706419372275138,"score_spread":0.2102210309217282,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390380291","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":[0.9924899,0.00088740175,0.00033206993,0.004658894,0.00028132828,0.000093201605,0.0000020224088,0.00004397845,0.0012112429],"genre_scores_gemma":[0.99411136,0.00061767804,0.00011675692,0.00034159955,0.0044424473,0.000002186015,0.000001569966,0.000034044722,0.0003323543],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9983843,0.000030031024,0.00043725432,0.00019709796,0.0005280821,0.00042322773],"domain_scores_gemma":[0.98740566,0.00011266584,0.011865833,0.00016085745,0.00041663408,0.000038333594],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0016033923,0.00020734999,0.00032165664,0.0006996101,0.00041456436,0.001598593,0.00034053813,0.00006861802,0.0000054830934],"category_scores_gemma":[0.004424772,0.00015475883,0.00008250506,0.0010899777,0.00018590047,0.0023420714,0.00028229036,0.00033634994,0.000004800423],"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":[0.00002472567,0.0000247599,0.84659153,0.00022842048,0.0001470242,0.000017607857,0.0009787076,0.00013526443,0.0033481515,0.01708344,0.0024517397,0.12896861],"study_design_scores_gemma":[0.0010913048,0.000043938224,0.71585655,0.00045449194,0.00016571251,0.00007465169,0.007365852,0.0030143484,0.0001556611,0.018242812,0.25306404,0.0004706388],"about_ca_topic_score_codex":0.0007383558,"about_ca_topic_score_gemma":0.000011223947,"teacher_disagreement_score":0.25061232,"about_ca_system_score_codex":0.000040783805,"about_ca_system_score_gemma":0.00008498464,"threshold_uncertainty_score":0.99943787},"labels":[],"label_agreement":null},{"id":"W4403808318","doi":"10.1016/j.jaccpubpol.2024.107263","title":"Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs","year":2024,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Incentive; Equity (law); Accounting; Government (linguistics); Business; Political science; Economics; Public administration; Law","score_opus":0.04156770882250337,"score_gpt":0.28182788279929116,"score_spread":0.24026017397678778,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403808318","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":[0.97794765,0.0049849506,0.00007530323,0.015275427,0.00041910727,0.00007231667,0.000012216611,0.000024250923,0.0011888047],"genre_scores_gemma":[0.99336886,0.0025767426,0.00005046035,0.0009987458,0.0029072564,0.000002012607,0.000001077508,0.000017785203,0.00007706422],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9985498,0.000015790109,0.0003789546,0.00023164786,0.0004724667,0.0003513211],"domain_scores_gemma":[0.9991182,0.00014385671,0.0005248831,0.00011312915,0.00007100976,0.000028929917],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0011864402,0.00018033385,0.00028992348,0.00035067965,0.0001177311,0.001296971,0.0002442188,0.000065359476,0.000030422118],"category_scores_gemma":[0.0005064322,0.00015318072,0.000050964853,0.0006731849,0.000071103925,0.003525835,0.00037126528,0.00033296613,0.000010230031],"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":[0.00006220668,0.000055978016,0.8672581,0.00051515433,0.00006318408,0.00014365205,0.0004686978,0.0000069815933,0.0018568016,0.008778896,0.002909283,0.117881104],"study_design_scores_gemma":[0.0007209718,0.000030289619,0.89756393,0.0036440736,0.000056133333,0.00003958256,0.00077634637,0.002666728,0.00011398761,0.006139321,0.087884374,0.00036425493],"about_ca_topic_score_codex":0.0041640154,"about_ca_topic_score_gemma":0.0011918255,"teacher_disagreement_score":0.11751685,"about_ca_system_score_codex":0.00015707008,"about_ca_system_score_gemma":0.0000788252,"threshold_uncertainty_score":0.99973977},"labels":[],"label_agreement":null},{"id":"W4405483704","doi":"10.1016/j.jaccpubpol.2024.107274","title":"Options trading and corporate debt structure","year":2024,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"Research Grants Council, University Grants Committee; Institut Canadien des Dérivés; National Natural Science Foundation of China","keywords":"Business; Accounting; Debt; Financial system; Corporate debt; Finance","score_opus":0.03080847357885561,"score_gpt":0.2493137571726208,"score_spread":0.2185052835937652,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4405483704","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":[0.9830807,0.010096027,0.0008298527,0.0040782117,0.00035254855,0.000043719814,0.00003909732,0.000020536218,0.0014593237],"genre_scores_gemma":[0.9982914,0.00032067715,0.0005920118,0.00009757253,0.00061124394,6.0753234e-7,0.0000013602676,0.000012789668,0.000072350515],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9991027,0.000013448617,0.0004905812,0.00015905111,0.0000452181,0.00018899346],"domain_scores_gemma":[0.999267,0.00007764971,0.0004260911,0.00009032223,0.00006346479,0.00007551958],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009156745,0.000091342554,0.00021140992,0.00069402304,0.0001431218,0.00067809474,0.00010294625,0.000071061404,0.000048810878],"category_scores_gemma":[0.00036142644,0.00008708146,0.000053835523,0.00049803307,0.000080224425,0.0007425471,0.000027955464,0.00020822349,0.0000023861023],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000026666826,0.0000210065,0.14775982,0.00008981046,0.000051820607,0.0000030685915,0.0006643369,0.000033123695,0.000056554276,0.8296659,0.00047595773,0.021175915],"study_design_scores_gemma":[0.0002843272,0.000048189122,0.3956731,0.00006263418,0.0000144101095,0.00040988828,0.00009251985,0.012699317,0.000009177468,0.5680333,0.02246729,0.00020588757],"about_ca_topic_score_codex":0.000107433625,"about_ca_topic_score_gemma":0.000010066306,"teacher_disagreement_score":0.26163265,"about_ca_system_score_codex":0.000071148075,"about_ca_system_score_gemma":0.000094012226,"threshold_uncertainty_score":0.6538883},"labels":[],"label_agreement":null},{"id":"W4407834656","doi":"10.1016/j.jaccpubpol.2025.107293","title":"The impact of joint provision of audit and tax services on the advice of tax professionals","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"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 Saskatchewan","funders":"","keywords":"Audit; Accounting; Advice (programming); Business; Joint (building); Computer science","score_opus":0.026650154391793305,"score_gpt":0.2942438509463537,"score_spread":0.2675936965545604,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4407834656","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":[0.97625893,0.00271489,0.000015513366,0.013836087,0.00008631988,0.00007998896,0.0000402351,0.0000020122918,0.0069659916],"genre_scores_gemma":[0.99840146,0.00085525366,0.000034098644,0.0002198464,0.000080983344,0.0000017104339,2.630605e-7,0.000003319777,0.00040304376],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99909186,0.000023782028,0.00063833693,0.00007189112,0.000059643186,0.00011446208],"domain_scores_gemma":[0.9974237,0.00021550426,0.0019933984,0.00012083926,0.00022364673,0.000022912835],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010359914,0.00007302394,0.00029109407,0.00026336848,0.00015402479,0.00005419287,0.00016860131,0.000033819393,0.000012647679],"category_scores_gemma":[0.00059486274,0.000039337898,0.000093577524,0.00029657962,0.00008584287,0.00017777621,0.0000822949,0.00012142147,6.558989e-7],"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":[0.00019134472,0.00037478528,0.58361286,0.0006926995,0.0007364238,3.7824887e-7,0.0029441586,0.000059874197,0.0004892285,0.36625978,0.02235492,0.022283575],"study_design_scores_gemma":[0.00051126623,0.0001847553,0.9589747,0.00045106668,0.000009053963,0.000003977919,0.0017420482,0.00043090008,0.00014810101,0.027525779,0.009947335,0.00007099993],"about_ca_topic_score_codex":0.0011079335,"about_ca_topic_score_gemma":0.00002785345,"teacher_disagreement_score":0.3753619,"about_ca_system_score_codex":0.00002316281,"about_ca_system_score_gemma":0.00012431084,"threshold_uncertainty_score":0.16748714},"labels":[],"label_agreement":null},{"id":"W4407849966","doi":"10.1016/j.jaccpubpol.2025.107292","title":"Too much of a good thing? Mandatory risk disclosure and corporate innovation","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McGill University; University of Manitoba","funders":"","keywords":"Accounting; Business","score_opus":0.010807367712922124,"score_gpt":0.23109582735815445,"score_spread":0.22028845964523233,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4407849966","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":[0.9762888,0.00033645492,0.0075003305,0.004699017,0.00023766328,0.00010162177,0.000005191961,0.000029260606,0.010801651],"genre_scores_gemma":[0.99600303,0.00017185019,0.00024293433,0.0019092442,0.0010810511,0.0000016967151,0.000003818516,0.000016814496,0.00056956714],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9984506,0.000024082137,0.0007216755,0.00018484014,0.00034686615,0.00027194078],"domain_scores_gemma":[0.9777363,0.00008154082,0.021324296,0.00015253796,0.0006899892,0.000015370888],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.001879263,0.00017698704,0.0003337314,0.0012955382,0.0002521398,0.0006109926,0.00025963335,0.00008031246,0.000017073005],"category_scores_gemma":[0.010018337,0.00015497528,0.000056551366,0.0017253845,0.00011470003,0.0022241415,0.00030718851,0.00038576464,0.0000028652123],"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":[0.000028310144,0.00004976468,0.73982656,0.00034890536,0.00011371764,0.000004091923,0.00009421264,0.000008361201,0.00018537154,0.15568738,0.007054276,0.09659903],"study_design_scores_gemma":[0.0016337432,0.00003442356,0.6801541,0.00043604715,0.00017343996,0.000019262345,0.0006741841,0.0006384691,0.000038499846,0.037400976,0.27851167,0.00028516896],"about_ca_topic_score_codex":0.0009811894,"about_ca_topic_score_gemma":0.000033928416,"teacher_disagreement_score":0.2714574,"about_ca_system_score_codex":0.000040463936,"about_ca_system_score_gemma":0.00016624306,"threshold_uncertainty_score":0.9983207},"labels":[],"label_agreement":null},{"id":"W4408973757","doi":"10.1016/j.jaccpubpol.2025.107295","title":"Stakeholder orientation and accounting conservatism: Evidence from state-level constituency statutes","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"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 Alberta","funders":"University of Waterloo; Central University of Finance and Economics; University of Alberta; Canadian Academic Accounting Association","keywords":"Statute; Conservatism; Accounting; Stakeholder; State (computer science); Business; Orientation (vector space); Political science; Law; Computer science","score_opus":0.041194130085776125,"score_gpt":0.2678027896572041,"score_spread":0.22660865957142798,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4408973757","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":[0.9518991,0.0013878441,0.03438183,0.008776619,0.000524785,0.00017635326,0.00001835981,0.00006217483,0.0027729028],"genre_scores_gemma":[0.9913033,0.0005787928,0.0013655314,0.0050635464,0.0012447261,0.000004834956,0.000008377815,0.000025500787,0.0004053634],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9976799,0.000033366934,0.00086751377,0.00037000203,0.00054839003,0.0005008524],"domain_scores_gemma":[0.9874628,0.00052375096,0.01089754,0.00021421135,0.00086007436,0.000041625703],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0014528243,0.00028941414,0.00042821275,0.00094974105,0.00045904244,0.0021814941,0.00037680133,0.00008533587,0.00007264639],"category_scores_gemma":[0.023068305,0.00027255848,0.00006555374,0.0011394998,0.00022770709,0.006460357,0.00039341173,0.00043593033,0.000012413302],"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":[0.00004376197,0.00004193227,0.8148674,0.0002849382,0.00014128182,0.000019024425,0.0002713258,0.000023418068,0.000576969,0.020762201,0.008681573,0.15428622],"study_design_scores_gemma":[0.0015710643,0.000020094569,0.8517285,0.0014655435,0.00017579856,0.000016545839,0.001267148,0.0007855927,0.000060022063,0.01752464,0.124927685,0.00045737537],"about_ca_topic_score_codex":0.009938828,"about_ca_topic_score_gemma":0.00032115867,"teacher_disagreement_score":0.15382884,"about_ca_system_score_codex":0.0000979107,"about_ca_system_score_gemma":0.0004095961,"threshold_uncertainty_score":0.99997264},"labels":[],"label_agreement":null},{"id":"W4409448868","doi":"10.1016/j.jaccpubpol.2025.107315","title":"The spillover effects of accounting scandals in business groups","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"Basic and Applied Basic Research Foundation of Guangdong Province; Shenzhen University; National Natural Science Foundation of China","keywords":"Accounting; Spillover effect; Business; Economics","score_opus":0.0052081994813995185,"score_gpt":0.22620078664559606,"score_spread":0.22099258716419654,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4409448868","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":[0.96943045,0.0012482281,0.003263439,0.009408791,0.00086596527,0.0002202751,8.8299583e-7,0.000031577292,0.01553037],"genre_scores_gemma":[0.99501044,0.00041747262,0.00006831427,0.0020451797,0.0019899337,0.0000052768373,0.0000010600021,0.000027265693,0.00043504938],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99761856,0.000034518387,0.0009633032,0.00023239182,0.0005601897,0.0005910139],"domain_scores_gemma":[0.9850121,0.00053368835,0.013371055,0.00026186946,0.0008000881,0.000021166794],"candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0023682015,0.00025793217,0.00049297686,0.0012639618,0.00036063683,0.0010696168,0.00070219015,0.00009971137,0.000011901755],"category_scores_gemma":[0.03272961,0.00019392492,0.00012348186,0.0027617146,0.00017498185,0.0024702393,0.00051412923,0.00043410636,0.0000072281036],"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":[0.000077565106,0.0001292563,0.6095135,0.0014944838,0.00016757217,0.000025120667,0.00011723638,0.00007900544,0.00066360616,0.117773525,0.007906833,0.26205227],"study_design_scores_gemma":[0.0015121383,0.000012345889,0.71556884,0.0010471968,0.000074278025,0.000009919062,0.00024486837,0.00032800366,0.000054248878,0.0057794983,0.27513564,0.00023305672],"about_ca_topic_score_codex":0.0023899232,"about_ca_topic_score_gemma":0.00016843263,"teacher_disagreement_score":0.2672288,"about_ca_system_score_codex":0.000105947314,"about_ca_system_score_gemma":0.00023719262,"threshold_uncertainty_score":0.9999674},"labels":[],"label_agreement":null},{"id":"W4412552952","doi":"10.1016/j.jaccpubpol.2025.107337","title":"Negative interest rates and corporate tax behavior in banks","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"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":"Austrian Science Fund; Deutsche Forschungsgemeinschaft; University of Oklahoma","keywords":"Corporate tax; Accounting; Business; Financial system; Interest rate; Monetary economics; Economics; Double taxation; Tax avoidance; Finance","score_opus":0.04038172146449257,"score_gpt":0.2819204641461471,"score_spread":0.2415387426816545,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4412552952","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":[0.9871247,0.00022837629,0.00004671987,0.008256882,0.00020614812,0.00008600777,0.0000018885372,0.000015044127,0.0040342603],"genre_scores_gemma":[0.996343,0.000075985896,0.00008192035,0.0024358977,0.00064675824,0.0000037157836,0.0000017818468,0.000008824428,0.0004021195],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99907607,0.000017142003,0.00044741645,0.000134133,0.00011211038,0.00021314815],"domain_scores_gemma":[0.9983957,0.000080187594,0.0010879751,0.00007845245,0.0003361697,0.00002152607],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006164042,0.00013579718,0.00024339334,0.0012044208,0.000121860554,0.000836418,0.00015150246,0.0000603335,0.000028973163],"category_scores_gemma":[0.00089487556,0.00011531437,0.000039360497,0.0009687879,0.00009456055,0.0017697095,0.00013049736,0.00027022057,0.0000053293447],"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":[0.00005439528,0.00010151408,0.8871517,0.00011708114,0.000024584968,0.000023127668,0.00008124264,0.0000032706967,0.0008215875,0.054863732,0.0035577766,0.05319995],"study_design_scores_gemma":[0.0014446918,0.000020471956,0.95268244,0.00025843008,0.00003748258,0.000025451696,0.0006970339,0.0007059917,0.000091727736,0.017465219,0.026360707,0.00021036925],"about_ca_topic_score_codex":0.0010514788,"about_ca_topic_score_gemma":0.0005263851,"teacher_disagreement_score":0.06553069,"about_ca_system_score_codex":0.00003492053,"about_ca_system_score_gemma":0.00014739284,"threshold_uncertainty_score":0.8065598},"labels":[],"label_agreement":null},{"id":"W4412601344","doi":"10.1016/j.jaccpubpol.2025.107339","title":"Does the tax deductibility of interest affect financial reporting?","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"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 Waterloo","funders":"","keywords":"Affect (linguistics); Accounting; Business; Actuarial science; Psychology","score_opus":0.037218367098891404,"score_gpt":0.29065538637211,"score_spread":0.2534370192732186,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4412601344","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":[0.9753548,0.00011101151,0.00014767349,0.019847482,0.0006873962,0.00007700749,0.0000013052878,0.000015157659,0.0037581578],"genre_scores_gemma":[0.9955269,0.000019384303,0.000052179403,0.0019371583,0.0021250572,0.0000012917096,7.8207233e-7,0.000005961011,0.0003312721],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99854004,0.000023161354,0.00097033306,0.00012308883,0.00015360494,0.00018975767],"domain_scores_gemma":[0.994861,0.00011631532,0.004209423,0.00019119236,0.0006087091,0.000013373674],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0023778337,0.000113264156,0.00027460104,0.00046214162,0.00020032987,0.0003967099,0.00026955266,0.000051991516,0.000028585004],"category_scores_gemma":[0.011447385,0.000058153255,0.00012155703,0.000866943,0.00013031266,0.00097371155,0.0001522225,0.0002531159,0.000001993763],"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":[0.00007898127,0.00015889342,0.7762833,0.0004893158,0.00006680243,0.0000074285776,0.00011706007,0.000008299771,0.0018508586,0.11191244,0.020157335,0.08886925],"study_design_scores_gemma":[0.00075771264,0.000022518077,0.7564922,0.00038108721,0.00008052794,0.00003267003,0.0007187709,0.00027769007,0.00053011556,0.050373998,0.19012465,0.00020807986],"about_ca_topic_score_codex":0.0010121756,"about_ca_topic_score_gemma":0.0003833609,"teacher_disagreement_score":0.16996731,"about_ca_system_score_codex":0.000026974489,"about_ca_system_score_gemma":0.00032035456,"threshold_uncertainty_score":0.99687964},"labels":[],"label_agreement":null},{"id":"W4414159101","doi":"10.1016/j.jaccpubpol.2025.107359","title":"Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Taxation and Avoidance","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":"Trinity Western University; Western University; Simon Fraser University","funders":"Social Sciences and Humanities Research Council of Canada; National Natural Science Foundation of China","keywords":"Statute; Corporate tax; Corporate social responsibility; Tax law; Double taxation","score_opus":0.05096304775532793,"score_gpt":0.28389682793231547,"score_spread":0.23293378017698754,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4414159101","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":[0.9685144,0.0006035329,0.0003753451,0.029630803,0.0001353752,0.00007697314,0.000009647313,0.000012768057,0.0006411671],"genre_scores_gemma":[0.9969058,0.00012837001,0.0002145404,0.0014067461,0.0011265285,0.0000012260059,0.000004916449,0.0000057896877,0.00020606244],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9990171,0.000044732882,0.00046726546,0.00012023846,0.00021088752,0.00013977998],"domain_scores_gemma":[0.9971373,0.0003662619,0.0016901215,0.00011895734,0.00067466556,0.000012660691],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012579489,0.00009926095,0.00019895754,0.00034432905,0.00031047556,0.00052512065,0.00016784032,0.000052642117,0.000023441065],"category_scores_gemma":[0.00238032,0.000072179115,0.000053410276,0.00086120557,0.00016256745,0.0017465223,0.000118778335,0.0001711825,0.000002220382],"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":[0.00031937085,0.0000933473,0.7642006,0.00021686114,0.00011821934,0.000002468661,0.00061989727,0.000031494845,0.004382609,0.13043918,0.026302213,0.0732737],"study_design_scores_gemma":[0.00045656218,0.000009422809,0.9328699,0.00027226045,0.00006156736,0.0000026505952,0.0008413535,0.0009077639,0.000031007105,0.04260246,0.021849623,0.000095433774],"about_ca_topic_score_codex":0.0011789106,"about_ca_topic_score_gemma":0.00021040373,"teacher_disagreement_score":0.16866927,"about_ca_system_score_codex":0.000025405754,"about_ca_system_score_gemma":0.0002740527,"threshold_uncertainty_score":0.506375},"labels":[],"label_agreement":null},{"id":"W4414929389","doi":"10.1016/j.jaccpubpol.2025.107369","title":"Expected loss recognition and banks’ management forecasts","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Simon Fraser University","funders":"General Research Fund of Shanghai Normal University; Lingnan University; Research Grants Council, University Grants Committee; University Grants Committee","keywords":"Allowance (engineering); Provisioning; Relation (database); Implementation","score_opus":0.031604729925331296,"score_gpt":0.2455261003721492,"score_spread":0.21392137044681792,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4414929389","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":[0.9730835,0.001713322,0.0019947058,0.0035803327,0.00026967374,0.000058880178,0.000026366024,0.000009810399,0.01926342],"genre_scores_gemma":[0.9970654,0.0013234484,0.0006238714,0.0001326251,0.00041137182,0.0000024529343,0.0000041225744,0.000005972111,0.00043070043],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.99922556,0.000006448375,0.00045374382,0.00011435417,0.000031690994,0.00016817843],"domain_scores_gemma":[0.99938196,0.000037500962,0.000367783,0.000076232616,0.00008177923,0.000054714972],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00041868337,0.00007568456,0.00020386452,0.0008549201,0.00013085904,0.0001973674,0.00007744082,0.00005870258,0.000021940392],"category_scores_gemma":[0.00025599403,0.00007908924,0.000051562347,0.00041661257,0.000045635185,0.00039789354,0.00004838162,0.00010997222,0.000006763486],"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":[0.00002381288,0.00007364465,0.26512948,0.00007224562,0.00011188705,0.000006921318,0.00037372464,0.0000024399517,0.000004717668,0.32177708,0.003509121,0.40891492],"study_design_scores_gemma":[0.00079289114,0.000034291967,0.7440754,0.00006783061,0.000014134104,0.0000410459,0.00014356934,0.00021203094,0.0000051952,0.15404904,0.100444324,0.00012025143],"about_ca_topic_score_codex":0.00017436981,"about_ca_topic_score_gemma":0.00001521287,"teacher_disagreement_score":0.4789459,"about_ca_system_score_codex":0.00005063074,"about_ca_system_score_gemma":0.000039064842,"threshold_uncertainty_score":0.32251656},"labels":[],"label_agreement":null},{"id":"W4415729591","doi":"10.1016/j.jaccpubpol.2025.107374","title":"Climate risk and long-lived tangible asset impairments","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Trent University; University of Ottawa","funders":"Telfer School of Management, University of Ottawa","keywords":"Asset (computer security); Climate change; Cash flow; Financial distress; Climate risk; Asset allocation; Financial asset; Risk assessment","score_opus":0.018232252927365224,"score_gpt":0.29336132217294264,"score_spread":0.2751290692455774,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415729591","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":[0.9913438,0.00042373213,0.000119721386,0.002968603,0.00027357755,0.000111073074,0.0000028160766,0.00004082987,0.0047158594],"genre_scores_gemma":[0.99690115,0.00022625868,0.00013056562,0.0012382737,0.0013001638,0.0000016202142,0.0000026293158,0.00001586011,0.00018347072],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9982661,0.000038149057,0.00074853713,0.00020087337,0.00030032193,0.00044602412],"domain_scores_gemma":[0.9974238,0.00016652286,0.0016404236,0.00015722541,0.00057172385,0.00004029795],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0031347552,0.0001765888,0.00035466423,0.0010396343,0.00045173152,0.0013367994,0.00018682596,0.00009788378,0.000023814357],"category_scores_gemma":[0.0046924083,0.0001542324,0.000111149995,0.0010565897,0.0000943913,0.0018810483,0.0003455857,0.0003285858,0.0000064431256],"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":[0.000054598244,0.000056065768,0.93483055,0.00016086556,0.00006447941,0.000024675906,0.00005773254,0.0000022593995,0.00015956492,0.002168084,0.0010291049,0.06139201],"study_design_scores_gemma":[0.0011768059,0.000027342538,0.95763826,0.00022300905,0.00016162149,0.000072744275,0.0007333359,0.00075233914,0.000014960628,0.015792413,0.02316139,0.0002457877],"about_ca_topic_score_codex":0.0010645705,"about_ca_topic_score_gemma":0.00013036706,"teacher_disagreement_score":0.061146222,"about_ca_system_score_codex":0.00007344153,"about_ca_system_score_gemma":0.00029599515,"threshold_uncertainty_score":0.9996999},"labels":[],"label_agreement":null},{"id":"W4416783626","doi":"10.1016/j.jaccpubpol.2025.107394","title":"Organizational structure and corporate tax burden in the absence of consolidated tax reporting","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"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 Waterloo","funders":"National Natural Science Foundation of China","keywords":"Organizational structure; Corporate tax; Capital structure; Deferred tax; International taxation","score_opus":0.021917880805728478,"score_gpt":0.2547088181178785,"score_spread":0.23279093731215,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4416783626","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":[0.9882453,0.00016415508,0.00007961737,0.00929364,0.00010941626,0.00007166538,0.000004752999,0.000008388086,0.0020230329],"genre_scores_gemma":[0.99736995,0.000034047465,0.000111757014,0.0016998844,0.00065100554,5.3882303e-7,0.00000570933,0.0000065988706,0.00012050772],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9986147,0.000022395454,0.00086607184,0.00011325376,0.0002250574,0.0001584969],"domain_scores_gemma":[0.9946705,0.00008679579,0.004471071,0.00010296298,0.00065701635,0.000011659257],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011545505,0.00010775165,0.00023496666,0.00061557116,0.000140704,0.00045390739,0.00019900168,0.000055089204,0.00003095252],"category_scores_gemma":[0.0032645836,0.000076620265,0.000027572514,0.001502587,0.00010131122,0.00082306354,0.000089917536,0.00021998493,7.1223747e-7],"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":[0.000027592827,0.000035521192,0.8868697,0.00023279333,0.00003902353,0.000020105459,0.00029811982,0.00006101727,0.0048079463,0.098647304,0.0030900906,0.0058707683],"study_design_scores_gemma":[0.001632807,0.000018389384,0.88416016,0.0004884954,0.00005300237,0.00021180368,0.0027715354,0.0036267412,0.00022872716,0.0835393,0.022957547,0.00031147993],"about_ca_topic_score_codex":0.00076227495,"about_ca_topic_score_gemma":0.0001001885,"teacher_disagreement_score":0.019867457,"about_ca_system_score_codex":0.000016351674,"about_ca_system_score_gemma":0.00025441477,"threshold_uncertainty_score":0.43770394},"labels":[],"label_agreement":null}]}