{"meta":{"query_hash":"3a41507f0cf1","filters":{"venue":"Managerial Auditing Journal"},"cohort_total":62,"direct_labels_cover":0,"predictions_cover":62,"exported":62,"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/3a41507f0cf1","api":"https://metacan.xera.ac/api/v1/cohort?venue=Managerial+Auditing+Journal"},"results":[{"id":"W1480224398","doi":"10.1108/02686900510570704","title":"Real‐option valuation of research and development investments","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Capital Investment and Risk Analysis","field":"Economics, Econometrics and Finance","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Balanced scorecard; Valuation (finance); Exploit; Performance measurement; Passive income; Computer science; Commercialization; Originality; Risk analysis (engineering); Business; Actuarial science; Economics; Accounting; Process management; Marketing","score_opus":0.13940634292129672,"score_gpt":0.3078788170860024,"score_spread":0.16847247416470568,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1480224398","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.32958603,0.0036988768,0.54017085,0.0044408264,0.00038344794,0.0005199914,0.0008340394,0.00030384996,0.12006211],"genre_scores_gemma":[0.9697845,0.0005932983,0.026160765,0.000059856982,0.00007084086,0.000146511,0.00017908379,0.00002420958,0.0029808453],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"simulation_or_modeling","domain_scores_codex":[0.9880591,0.0073304283,0.0005371448,0.0005268047,0.0030715603,0.0004749214],"domain_scores_gemma":[0.97657895,0.012987485,0.0031671056,0.0026481624,0.0034566785,0.0011616292],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.017570224,0.0009559077,0.0006374272,0.0036947727,0.00041359378,0.0067053023,0.0011998558,0.0011376706,0.0029886332],"category_scores_gemma":[0.04879774,0.00032085757,0.0007347847,0.0030587702,0.0023623304,0.006836334,0.0018127909,0.0012881714,0.00037136013],"study_design_candidate":"simulation_or_modeling","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":[0.00023960887,0.0001129934,0.008790038,0.00016004223,0.0001142414,0.00021518809,0.00042122643,0.10588453,0.0014198516,0.7809163,0.0012201134,0.10050579],"study_design_scores_gemma":[0.000032866275,0.00032686806,0.006917323,0.00026168255,0.000062633466,0.00025073762,0.00068068685,0.3119934,0.0022526318,0.6647205,0.0123967305,0.00010398713],"about_ca_topic_score_codex":0.0008045274,"about_ca_topic_score_gemma":0.0008235015,"teacher_disagreement_score":0.017570224,"about_ca_system_score_codex":0.0038974318,"about_ca_system_score_gemma":0.002030335,"threshold_uncertainty_score":0.092921376},"labels":[],"label_agreement":null},{"id":"W1504896271","doi":"10.1108/02686900810890652","title":"Auditors general's universe revisited","year":2008,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":67,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Accounting; Varimax rotation; Business; Likert scale; Joint audit; Chief audit executive; Principal (computer security); Internal audit; Psychology; Marketing; Computer science","score_opus":0.04864271356355137,"score_gpt":0.3441555349197682,"score_spread":0.2955128213562168,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1504896271","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.30616042,0.024320042,0.0038814906,0.19769472,0.0031041084,0.00046917354,0.0016143898,0.00040094389,0.46235478],"genre_scores_gemma":[0.92458975,0.005276706,0.00095718395,0.015237815,0.00095375,0.0001350553,0.00033233728,0.00008094039,0.05243631],"study_design_codex":"not_applicable","study_design_gemma":"observational","domain_scores_codex":[0.9763347,0.009136292,0.0008545089,0.0019076066,0.0069456077,0.004821283],"domain_scores_gemma":[0.953797,0.011407933,0.0055113733,0.0035751131,0.016787883,0.008920769],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.015075495,0.0003256683,0.00049135333,0.0043255794,0.011021931,0.01307956,0.0016877651,0.001990867,0.009656891],"category_scores_gemma":[0.036801852,0.00033611816,0.00034557906,0.008561839,0.01345025,0.0046811136,0.005555947,0.0026241427,0.0007446883],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00016148791,0.00011002306,0.11033411,0.00046082446,0.000053986958,0.0015262761,0.16088723,0.0003987069,0.0006966515,0.25143087,0.28753206,0.1864078],"study_design_scores_gemma":[0.000016814325,0.00004350698,0.08565868,0.00042336044,0.000014800006,0.00046345225,0.066181965,0.00019488625,0.00014363969,0.006528793,0.840274,0.00005609727],"about_ca_topic_score_codex":0.61392015,"about_ca_topic_score_gemma":0.48675984,"teacher_disagreement_score":0.61392015,"about_ca_system_score_codex":0.045134854,"about_ca_system_score_gemma":0.043728594,"threshold_uncertainty_score":0.77670705},"labels":[],"label_agreement":null},{"id":"W1522928691","doi":"10.1108/02686900910975369","title":"Culture and corporate voluntary reporting","year":2009,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"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 Calgary","funders":"","keywords":"Typology; Originality; Hofstede's cultural dimensions theory; Globe; Accounting; Voluntary disclosure; Popularity; Phenomenon; Value (mathematics); Turnover; Public relations; Business; Sociology; Political science; Social science; Management; Psychology; Social psychology; Economics; Qualitative research","score_opus":0.015969568286901513,"score_gpt":0.21725134574346905,"score_spread":0.20128177745656753,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1522928691","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9517535,0.0015270759,0.0013706587,0.0023703512,0.000060717397,0.00002715538,0.00006093614,0.000014891461,0.04281463],"genre_scores_gemma":[0.99909973,0.00024997568,0.00013394878,0.00007726232,0.000011682968,0.0000040485456,0.000010133567,0.0000025492639,0.00041060898],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99113595,0.0055151447,0.00060685707,0.000416185,0.0017159908,0.0006098409],"domain_scores_gemma":[0.9584101,0.014772354,0.017306251,0.0032890155,0.004325858,0.0018963924],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005077714,0.00014906061,0.00018582828,0.001458388,0.001877848,0.005132964,0.0005541072,0.00031587988,0.0017921714],"category_scores_gemma":[0.029469833,0.000119493816,0.00016268257,0.0021461197,0.004325922,0.0016491424,0.0023104027,0.0006447447,0.0001528925],"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":[0.00010367878,0.0001870093,0.66956663,0.00026471366,0.00013918852,0.0006996426,0.095601834,0.0008164948,0.00090907584,0.06617163,0.002432449,0.1631077],"study_design_scores_gemma":[0.000024129928,0.00023203145,0.7075596,0.0010935494,0.00009015736,0.0016164836,0.20917988,0.0016449555,0.0017161897,0.021605609,0.055090167,0.00014718452],"about_ca_topic_score_codex":0.008770838,"about_ca_topic_score_gemma":0.0060124686,"teacher_disagreement_score":0.008770838,"about_ca_system_score_codex":0.001753772,"about_ca_system_score_gemma":0.0019947933,"threshold_uncertainty_score":0.02685386},"labels":[],"label_agreement":null},{"id":"W1593126386","doi":"10.1108/02686900510606092","title":"Employing generalized audit software in the financial services sector","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":134,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Accounting; Audit; Financial statement; Internal audit; Information technology audit; External auditor; Business; Joint audit; Variety (cybernetics); Exploratory research; Finance; Computer science; Sociology","score_opus":0.010361134734082955,"score_gpt":0.20969914120903269,"score_spread":0.19933800647494973,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1593126386","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97583926,0.0010592961,0.008585362,0.0028455742,0.000040410872,0.00023254252,0.00008009247,0.00016063983,0.011156885],"genre_scores_gemma":[0.995398,0.00040318188,0.003210162,0.00029945478,0.000009365956,0.00004533638,0.00002504329,0.0000243571,0.0005851474],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.96039814,0.028822275,0.0016983319,0.0014308435,0.004939478,0.0027109168],"domain_scores_gemma":[0.934143,0.034134563,0.015535861,0.0056955675,0.007181884,0.003309145],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.015091093,0.0002895642,0.00033245623,0.0018813001,0.0028204394,0.0039132303,0.0010640672,0.00064261083,0.0027542715],"category_scores_gemma":[0.052369095,0.00035469848,0.00027567387,0.003485224,0.005858411,0.003480714,0.0056078476,0.0010854556,0.00034661707],"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":[0.0001893548,0.00024609626,0.22316782,0.0016291678,0.0000527176,0.0021860206,0.31911635,0.0013979409,0.0050790356,0.017593265,0.007026202,0.422316],"study_design_scores_gemma":[0.000057118286,0.0008338922,0.19018033,0.0033952235,0.00007633139,0.0051232376,0.6193213,0.004971158,0.0041847564,0.015773294,0.15587266,0.0002108108],"about_ca_topic_score_codex":0.0128356945,"about_ca_topic_score_gemma":0.01583766,"teacher_disagreement_score":0.015091093,"about_ca_system_score_codex":0.005307229,"about_ca_system_score_gemma":0.013149302,"threshold_uncertainty_score":0.07981026},"labels":[],"label_agreement":null},{"id":"W1979610604","doi":"10.1108/maj-09-2013-0931","title":"The regulation of statutory auditing: an institutional theory approach","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Université Laval","funders":"","keywords":"Statutory law; Audit; Legislation; Accounting; Business; Legitimacy; Sarbanes–Oxley Act; Political science; Law; Politics","score_opus":0.018096410638773208,"score_gpt":0.21970473828720916,"score_spread":0.20160832764843595,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1979610604","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.084321044,0.0048533366,0.40537485,0.056660753,0.00050917047,0.0006035534,0.00023956737,0.00019088159,0.44724682],"genre_scores_gemma":[0.9638976,0.0016743973,0.025627002,0.0015776086,0.00019407194,0.00036118776,0.00007719788,0.000045484634,0.00654542],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","domain_scores_codex":[0.97600114,0.016244948,0.00092574867,0.0018455961,0.0034717119,0.0015108319],"domain_scores_gemma":[0.9220284,0.056193877,0.008256503,0.0057717822,0.00628774,0.0014616075],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.023336893,0.00041558407,0.0005324873,0.005926533,0.0040873885,0.012811029,0.003096797,0.003664812,0.005085921],"category_scores_gemma":[0.02718318,0.00066370686,0.0010988519,0.0045949146,0.050709613,0.008595196,0.004401333,0.004235322,0.0005880385],"study_design_candidate":"qualitative","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":[0.000003694342,0.000021987767,0.0006772144,0.00005288568,0.000007617634,0.000049148934,0.0020056618,0.0019649838,0.000050520888,0.99243087,0.0003395759,0.0023959107],"study_design_scores_gemma":[0.000039928647,0.00006051829,0.0025134708,0.00076260226,0.000029758432,0.00017784668,0.0074585583,0.012094871,0.00047653646,0.9174937,0.058836643,0.000055629054],"about_ca_topic_score_codex":0.0121881785,"about_ca_topic_score_gemma":0.0065266066,"teacher_disagreement_score":0.023336893,"about_ca_system_score_codex":0.01869315,"about_ca_system_score_gemma":0.022166042,"threshold_uncertainty_score":0.13562894},"labels":[],"label_agreement":null},{"id":"W1980701370","doi":"10.1108/02686900510606065","title":"Risk management, internal controls and organizational vulnerabilities","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Information and Cyber Security","field":"Computer Science","cited_by":45,"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 Windsor","funders":"","keywords":"Knowledge management; Context (archaeology); Computer science; Internal audit; Public relations; Business; Audit; Political science; Accounting","score_opus":0.004593980436065524,"score_gpt":0.2059310568397544,"score_spread":0.2013370764036889,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1980701370","genre_codex":"editorial","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.004802636,0.053550776,0.0052128094,0.25071585,0.6643253,0.00006355803,0.00008910091,0.00011625727,0.02112366],"genre_scores_gemma":[0.060000617,0.0361686,0.0022196397,0.027241252,0.851202,0.000079244994,0.00009449878,0.00014055536,0.022853592],"study_design_codex":"not_applicable","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.996021,0.0012395643,0.0003808225,0.00045475538,0.0016289215,0.00027505026],"domain_scores_gemma":[0.9649262,0.02048227,0.0030544668,0.0009170757,0.008916633,0.001703406],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0047480855,0.0007659252,0.00086843065,0.0016386384,0.001746575,0.008790352,0.0010904892,0.0032401495,0.005473291],"category_scores_gemma":[0.02797547,0.00030196036,0.00079136674,0.0008275164,0.0031506424,0.0036104564,0.0020750654,0.006281241,0.0010103736],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000083427,0.00003686616,0.0010786814,0.001169012,0.00006473823,0.00042339496,0.0012958257,0.00040701983,0.00040663866,0.036725886,0.88168615,0.076622285],"study_design_scores_gemma":[0.000045763067,0.00020320094,0.0046422374,0.002224081,0.00013358014,0.0012908047,0.002046289,0.0016486021,0.0008161795,0.047981896,0.9388935,0.000073838084],"about_ca_topic_score_codex":0.000528997,"about_ca_topic_score_gemma":0.0005773041,"teacher_disagreement_score":0.008790352,"about_ca_system_score_codex":0.0012395096,"about_ca_system_score_gemma":0.0025426622,"threshold_uncertainty_score":0.025110602},"labels":[],"label_agreement":null},{"id":"W1981102846","doi":"10.1108/02686901111124639","title":"Client‐specific litigation risk and audit quality differentiation","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":56,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Audit; Litigation risk analysis; Quality audit; Business; Accounting; Big data; Quality (philosophy); Big Four; Extant taxon; Joint audit; Originality; Actuarial science; Internal audit; Psychology; Computer science","score_opus":0.02259168308705264,"score_gpt":0.21840558408861344,"score_spread":0.1958139010015608,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1981102846","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9928591,0.00041405472,0.0016631706,0.0005129851,0.000005923994,0.000053280826,0.00006113164,0.00001817109,0.0044121994],"genre_scores_gemma":[0.99945134,0.000045429315,0.00018148759,0.000039912957,0.000004190422,0.000006517706,0.000019852183,0.00000209518,0.00024915687],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.98281014,0.0055590305,0.0024794529,0.001470555,0.0059497673,0.0017310682],"domain_scores_gemma":[0.8046571,0.07336302,0.09697403,0.009407313,0.007299972,0.008298559],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008737236,0.00021014981,0.000663347,0.0015847152,0.0011053844,0.0033733004,0.00080931693,0.00092888874,0.0058291154],"category_scores_gemma":[0.0755457,0.00023417131,0.000624826,0.0020854431,0.0022294002,0.0015472339,0.0032700314,0.0015242826,0.00046450784],"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":[0.00030369993,0.00025456081,0.9712965,0.000046599034,0.00011513186,0.00024008585,0.0013292225,0.0011240231,0.00049836695,0.0019307215,0.00024533534,0.02261579],"study_design_scores_gemma":[0.000030319721,0.0002577378,0.9878429,0.00005794117,0.000055928525,0.0011915232,0.0023247339,0.002421963,0.0010472378,0.004043839,0.0006914624,0.000034470697],"about_ca_topic_score_codex":0.003673769,"about_ca_topic_score_gemma":0.0042359717,"teacher_disagreement_score":0.008737236,"about_ca_system_score_codex":0.0029313844,"about_ca_system_score_gemma":0.0019114318,"threshold_uncertainty_score":0.046207488},"labels":[],"label_agreement":null},{"id":"W1982755889","doi":"10.1108/02686900010344287","title":"Generic audit of management systems: fundamentals","year":2000,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Management Systems","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba; Dalhousie University","funders":"","keywords":"Audit; Information technology audit; Accounting; Audit plan; Internal audit; Joint audit; Quality audit; Performance audit; Business; Consistency (knowledge bases); Audit evidence; Process management; Computer science","score_opus":0.02183380337594624,"score_gpt":0.2249384391590092,"score_spread":0.20310463578306298,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1982755889","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.02503976,0.025214043,0.7624002,0.018815087,0.0015988854,0.0010948491,0.00045789834,0.0013611986,0.16401808],"genre_scores_gemma":[0.5935818,0.024233721,0.35534346,0.0031164682,0.0017358633,0.0009972717,0.00044261746,0.00019701081,0.020351747],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99216354,0.0033887196,0.00084679906,0.0005320296,0.0026439768,0.00042488016],"domain_scores_gemma":[0.9935861,0.0023534107,0.0010003065,0.0014164534,0.0014120848,0.00023168947],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0049043954,0.00045231156,0.0005758351,0.0027101843,0.001382511,0.0072950595,0.00094524614,0.002241591,0.002300885],"category_scores_gemma":[0.013383666,0.00054028805,0.00061613537,0.0033490562,0.007764947,0.005675882,0.0028327804,0.0027288585,0.0006451885],"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":[0.000016526865,0.00002277245,0.000882461,0.00031535488,0.000007837412,0.00006841825,0.0007535427,0.0031160302,0.00037469252,0.92823446,0.0070875823,0.05912026],"study_design_scores_gemma":[0.000020787933,0.00009290641,0.0028882197,0.00074365933,0.000017949533,0.00057369494,0.0006269635,0.015174084,0.0010430982,0.73275775,0.2460106,0.00005017837],"about_ca_topic_score_codex":0.003257939,"about_ca_topic_score_gemma":0.0019225294,"teacher_disagreement_score":0.0072950595,"about_ca_system_score_codex":0.0030159715,"about_ca_system_score_gemma":0.0037303485,"threshold_uncertainty_score":0.0259372},"labels":[],"label_agreement":null},{"id":"W1985431654","doi":"10.1108/02686900310500514","title":"Audit of accounting program on oral communications apprehension: a comparative study among accounting students","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Communication in Education and Healthcare","field":"Psychology","cited_by":34,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"","keywords":"Apprehension; Audit; Communication apprehension; Accounting; Remedial education; Management accounting; Communication skills; Promotion (chess); Psychology; Business; Medical education; Political science; Mathematics education; Medicine; Anxiety","score_opus":0.12075137790996801,"score_gpt":0.4658426877172942,"score_spread":0.34509130980732616,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1985431654","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99968326,0.00003699021,0.000008731193,0.000014703171,0.0000028453017,0.000005749756,0.0000050457916,6.488605e-7,0.0002420956],"genre_scores_gemma":[0.99939895,0.00011505236,0.00003374211,0.000031067586,0.0000059218937,0.0000098664395,0.000015654425,0.000001181351,0.0003885114],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99813443,0.00059026247,0.00015568134,0.00010172598,0.00055785984,0.00046019207],"domain_scores_gemma":[0.991715,0.0027661375,0.002290318,0.000294134,0.0014680509,0.0014663341],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002204667,0.00027491953,0.0005181501,0.0016610144,0.00161125,0.0015277875,0.00035817688,0.00063434243,0.0024550369],"category_scores_gemma":[0.012254064,0.00034224172,0.00040943766,0.0011209799,0.0007438726,0.0010357605,0.0010338756,0.00095092785,0.00037431484],"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":[0.0009078121,0.005344353,0.84977067,0.00013805006,0.00007339962,0.0009605966,0.08175266,0.000055895103,0.0015200656,0.0002325962,0.00040525768,0.05883858],"study_design_scores_gemma":[0.00002497548,0.0039925817,0.9253501,0.000061675404,0.00006460366,0.00070523476,0.067351855,0.00011812076,0.00071308494,0.000057140827,0.0015273031,0.000033271986],"about_ca_topic_score_codex":0.004550462,"about_ca_topic_score_gemma":0.007825342,"teacher_disagreement_score":0.004550462,"about_ca_system_score_codex":0.00090954674,"about_ca_system_score_gemma":0.0015258888,"threshold_uncertainty_score":0.011659563},"labels":[],"label_agreement":null},{"id":"W1986471037","doi":"10.1108/02686900010353980","title":"Auditor liability to third parties: an international focus","year":2000,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":10,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Misrepresentation; Liability; Audit; Accounting; Business; Limited liability partnership; Legal liability; Limiting; Auditor independence; Strict liability; Auditor's report; Political science; Law; Internal audit; Joint audit","score_opus":0.022162043198112408,"score_gpt":0.22659803708911316,"score_spread":0.20443599389100076,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1986471037","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.09290627,0.3604998,0.003543669,0.10850228,0.0009820393,0.000031104522,0.000092950526,0.000046084242,0.4333957],"genre_scores_gemma":[0.7660016,0.2015575,0.001728926,0.011409334,0.0017783717,0.000037007158,0.00009094375,0.00004439758,0.017351985],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","domain_scores_codex":[0.99735534,0.0008864027,0.00021511891,0.00030375537,0.00073203683,0.00050736434],"domain_scores_gemma":[0.9792107,0.0088089,0.0060249674,0.0010697113,0.003916332,0.0009694573],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004368077,0.00030659686,0.00035478154,0.0044132634,0.001678113,0.0048287245,0.00064380554,0.0033453687,0.003712833],"category_scores_gemma":[0.0089329425,0.00017672425,0.0005729508,0.006409713,0.0047993376,0.0037664836,0.0022850414,0.0036263464,0.0003713741],"study_design_candidate":"qualitative","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":[0.000097388,0.0001497366,0.019408202,0.00075274095,0.000050623825,0.0010852218,0.0044300444,0.00060705794,0.0008963136,0.69496477,0.022929931,0.25462812],"study_design_scores_gemma":[0.000027236509,0.00023383308,0.084643364,0.005413756,0.00013018346,0.0060982956,0.0050050197,0.00082674745,0.0023592352,0.060794324,0.8344004,0.0000675908],"about_ca_topic_score_codex":0.010884119,"about_ca_topic_score_gemma":0.008860519,"teacher_disagreement_score":0.010884119,"about_ca_system_score_codex":0.004109297,"about_ca_system_score_gemma":0.0045755752,"threshold_uncertainty_score":0.029815137},"labels":[],"label_agreement":null},{"id":"W1989598883","doi":"10.1108/02686900310474307","title":"Assurance and e‐auctions: are the existing business models still relevant?","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":4,"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 Windsor","funders":"","keywords":"Computer science; Common value auction; Correctness; Computer security; Business process; Audit; Context (archaeology); Transaction processing; The Internet; Business model; Process management; Process (computing); Separation of duties; Consumer-to-business; Security controls; Database transaction; Control (management); Business; Access control; Database; World Wide Web; Marketing; Accounting; Economics","score_opus":0.10971159970692158,"score_gpt":0.3397843414045059,"score_spread":0.23007274169758435,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1989598883","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.09751036,0.035273157,0.4609343,0.2464747,0.001504411,0.00015655429,0.00028980142,0.00027058928,0.15758614],"genre_scores_gemma":[0.9516056,0.010145111,0.02863492,0.0028027112,0.0007907748,0.00009187825,0.00010171665,0.000033378445,0.005793858],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9874356,0.0063781296,0.0007475839,0.00083540747,0.003761471,0.000841793],"domain_scores_gemma":[0.9583916,0.025659634,0.0052898764,0.0057262396,0.003697611,0.0012351669],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0164226,0.00064722926,0.0012766959,0.0015217172,0.0019753547,0.014059146,0.0030529147,0.0056542004,0.0047636568],"category_scores_gemma":[0.039213445,0.0007562588,0.0012723792,0.0021568236,0.018465921,0.036558464,0.0029939674,0.008035134,0.00083099195],"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":[0.000018461433,0.000027844608,0.00026563086,0.000056967263,0.000008860647,0.000028624185,0.00016052708,0.0014343315,0.000027639093,0.991856,0.0005634953,0.005551701],"study_design_scores_gemma":[0.000014320154,0.000015190496,0.00016951047,0.00007108817,0.0000074863456,0.000042780717,0.00018352765,0.0068002054,0.00004928625,0.9884255,0.00421051,0.00001071003],"about_ca_topic_score_codex":0.0033940696,"about_ca_topic_score_gemma":0.0023683773,"teacher_disagreement_score":0.0164226,"about_ca_system_score_codex":0.003967364,"about_ca_system_score_gemma":0.0037740043,"threshold_uncertainty_score":0.08685207},"labels":[],"label_agreement":null},{"id":"W1993058848","doi":"10.1108/02686900510606074","title":"Corporate reporting on the internet: some implications for the auditing profession","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Technology Adoption and User Behaviour","field":"Decision Sciences","cited_by":62,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Queen's University","funders":"","keywords":"Audit; Accounting; Business; The Internet; Credibility; Information technology audit; Joint audit; Internal audit; Computer science; World Wide Web","score_opus":0.2540499057471528,"score_gpt":0.412928552354761,"score_spread":0.1588786466076082,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1993058848","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4958737,0.045909308,0.0040396196,0.41081056,0.00087622105,0.00014402649,0.0002772331,0.00005623717,0.04201316],"genre_scores_gemma":[0.95994014,0.027509786,0.0022237157,0.006230035,0.0008723648,0.00007756686,0.00005653258,0.000011928697,0.0030778735],"study_design_codex":"design_other","study_design_gemma":"qualitative","domain_scores_codex":[0.99059755,0.0076397997,0.00033879737,0.00015597128,0.0008740778,0.00039374712],"domain_scores_gemma":[0.92231137,0.060636904,0.0058241687,0.0010344799,0.007818548,0.0023745378],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009176673,0.00024960635,0.0002895962,0.002308492,0.0018387667,0.0049102935,0.00087079505,0.0021985748,0.0074590268],"category_scores_gemma":[0.033900086,0.00017576838,0.0003601728,0.0042443112,0.0026877886,0.00595982,0.0013739177,0.0015831838,0.0006219958],"study_design_candidate":"qualitative","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":[0.0004633096,0.0008185399,0.26739082,0.0017431201,0.00004501527,0.0027632338,0.032821283,0.0012400965,0.0005475109,0.05369995,0.027015585,0.61145157],"study_design_scores_gemma":[0.00007858401,0.001127933,0.39657575,0.008874104,0.00013066626,0.005232209,0.36052164,0.0094510885,0.001197327,0.08094152,0.13568148,0.00018775092],"about_ca_topic_score_codex":0.006287169,"about_ca_topic_score_gemma":0.007933238,"teacher_disagreement_score":0.009176673,"about_ca_system_score_codex":0.0019547718,"about_ca_system_score_gemma":0.0029214881,"threshold_uncertainty_score":0.048531473},"labels":[],"label_agreement":null},{"id":"W2009273289","doi":"10.1108/maj-05-2013-0865","title":"Independent audit committee characteristics and real earnings management","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":211,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Audit committee; Earnings management; Accounting; Business; Accrual; Audit; Audit evidence; Extant taxon; Incentive; Sample (material); Earnings; Joint audit; Cash flow; Internal audit; Economics","score_opus":0.006794886147131864,"score_gpt":0.19694445740435332,"score_spread":0.19014957125722146,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2009273289","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9960867,0.0002474024,0.0006192423,0.00013567993,0.000010206123,0.00003901505,0.0001041088,0.000016517502,0.0027410947],"genre_scores_gemma":[0.99899,0.000046818852,0.0002716603,0.000017431339,0.000017724295,0.000015224547,0.000123826,0.0000038050516,0.0005135207],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9915849,0.0035813362,0.0010427461,0.0007318079,0.0022611578,0.0007980417],"domain_scores_gemma":[0.75533324,0.05199244,0.15729268,0.012789015,0.012522998,0.010069596],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0075935847,0.00021426803,0.00034248995,0.0015647879,0.000689171,0.0020313042,0.0005862659,0.00034623727,0.0045165303],"category_scores_gemma":[0.04435594,0.00021398565,0.00024336252,0.0018451043,0.00076129497,0.00083826337,0.0009568649,0.0005100537,0.00058221235],"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":[0.00027068448,0.00022529907,0.97650254,0.00004234015,0.00007068051,0.00007119106,0.00036527056,0.00082508335,0.0010101914,0.00029158342,0.0005735486,0.019751605],"study_design_scores_gemma":[0.000009498288,0.00012812238,0.996678,0.000021962991,0.000026914035,0.00011749089,0.0005007519,0.0006608923,0.0004451924,0.0001863727,0.0012132055,0.000011649993],"about_ca_topic_score_codex":0.0024678665,"about_ca_topic_score_gemma":0.003934153,"teacher_disagreement_score":0.0075935847,"about_ca_system_score_codex":0.0011201062,"about_ca_system_score_gemma":0.0016226835,"threshold_uncertainty_score":0.040159225},"labels":[],"label_agreement":null},{"id":"W2023771656","doi":"10.1108/02686900510611249","title":"The development of quality management accounting practices in China","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":41,"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 Windsor; Concordia University","funders":"","keywords":"Management accounting; Accounting; Accounting information system; Cost accounting; Positive accounting; Business; Project accounting; Economics; Originality; Financial accounting; Sociology","score_opus":0.020549370319367197,"score_gpt":0.2710951682863436,"score_spread":0.2505457979669764,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2023771656","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9722598,0.0029790185,0.0025787868,0.0027669764,0.000041850035,0.00011198925,0.00011046688,0.00005715189,0.019094052],"genre_scores_gemma":[0.99569184,0.0009744448,0.0017981927,0.000080445156,0.000010150118,0.000016683167,0.00004324483,0.0000040406044,0.0013809572],"study_design_codex":"design_other","study_design_gemma":"qualitative","domain_scores_codex":[0.9967945,0.00067861116,0.00047438798,0.00031077553,0.001347789,0.00039399642],"domain_scores_gemma":[0.9922863,0.0010849087,0.0026228465,0.0009101276,0.0025416347,0.0005540865],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0057605337,0.00021620448,0.00015403079,0.0022933304,0.0019014665,0.0022824893,0.0005875508,0.0002148816,0.00082083896],"category_scores_gemma":[0.0069971723,0.00014277942,0.00023452412,0.005501695,0.0015342904,0.001162746,0.0013404601,0.00038118017,0.00006722892],"study_design_candidate":"qualitative","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":[0.00009306245,0.00009552192,0.42926893,0.00070441276,0.0000618073,0.0007237976,0.04952442,0.003151612,0.0041042385,0.03695184,0.003075308,0.47224507],"study_design_scores_gemma":[0.000014667352,0.000190059,0.92187977,0.00043883215,0.00006113123,0.00029477561,0.014384739,0.004560716,0.0026814146,0.004437948,0.050978962,0.00007706839],"about_ca_topic_score_codex":0.062826134,"about_ca_topic_score_gemma":0.04490175,"teacher_disagreement_score":0.062826134,"about_ca_system_score_codex":0.008459278,"about_ca_system_score_gemma":0.01774156,"threshold_uncertainty_score":0.124920905},"labels":[],"label_agreement":null},{"id":"W2032984906","doi":"10.1108/02686900310482696","title":"Auditing in support of the integration of management systems: a case from the nuclear industry","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Management Systems","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba; University of Alberta","funders":"","keywords":"Audit; Quality management system; Internal audit; Business; Function (biology); Process management; Quality (philosophy); Quality audit; Management system; System integration; Risk analysis (engineering); Accounting; Knowledge management; Computer science; Quality management; Operations management; Engineering","score_opus":0.028604859170517936,"score_gpt":0.2357659549214279,"score_spread":0.20716109575090996,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2032984906","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98345816,0.00029959227,0.0024807374,0.0034135508,0.000014587439,0.000055958844,0.000012491155,0.00004040532,0.01022456],"genre_scores_gemma":[0.9968907,0.00016914893,0.0017090386,0.00013252313,0.000008999368,0.000008779889,0.000007570513,0.0000062734825,0.0010669478],"study_design_codex":"observational","study_design_gemma":"qualitative","domain_scores_codex":[0.99218553,0.0047108224,0.00029044822,0.00019856248,0.0012569646,0.0013576867],"domain_scores_gemma":[0.98578274,0.007888731,0.0022309143,0.0012633351,0.001615666,0.0012186083],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0073809614,0.0002598986,0.0003119519,0.0013084107,0.006476477,0.0040043364,0.0011822748,0.0039067175,0.0012257239],"category_scores_gemma":[0.018436411,0.00040613595,0.0003585585,0.0026455643,0.0031368393,0.0020761865,0.0030766067,0.002251376,0.00022067328],"study_design_candidate":"qualitative","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":[0.0012861154,0.0026028021,0.26717794,0.0004038519,0.00009411718,0.11962554,0.20777236,0.023952998,0.008395314,0.13303052,0.008388209,0.22727022],"study_design_scores_gemma":[0.0005091108,0.0028797826,0.36059546,0.00093298237,0.00037748704,0.044327926,0.31628016,0.08925106,0.013129641,0.034775656,0.13651067,0.00043012592],"about_ca_topic_score_codex":0.036454793,"about_ca_topic_score_gemma":0.046179548,"teacher_disagreement_score":0.036454793,"about_ca_system_score_codex":0.005002,"about_ca_system_score_gemma":0.0036429637,"threshold_uncertainty_score":0.07248521},"labels":[],"label_agreement":null},{"id":"W2035329342","doi":"10.1108/maj-03-2013-0836","title":"The effects of auditor rotation on client management's negotiation strategies","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"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":"Negotiation; Audit; Accounting; Business; Auditor independence; Originality; Joint audit; External auditor; Psychology; Internal audit; Social psychology; Political science","score_opus":0.003630384519192076,"score_gpt":0.19576663673312786,"score_spread":0.1921362522139358,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2035329342","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99245524,0.00009217024,0.0009272077,0.00021028916,0.00001417864,0.00007771911,0.0000130948665,0.000016843078,0.0061931834],"genre_scores_gemma":[0.9984938,0.000053066928,0.0007664969,0.000042982614,0.0000044913763,0.000053935728,0.000011551834,0.0000064907535,0.00056705624],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9657656,0.027010845,0.0011302776,0.0013396259,0.0031243002,0.0016292233],"domain_scores_gemma":[0.89225894,0.07572504,0.018562417,0.005727371,0.0032482152,0.004478121],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01383394,0.0003372761,0.00028931475,0.0004968565,0.0017263063,0.0030081817,0.0008124587,0.00053483533,0.008640779],"category_scores_gemma":[0.074207686,0.0003852698,0.00034887737,0.00049596286,0.002297268,0.0012262972,0.0024834222,0.001040787,0.0007177298],"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":[0.009722528,0.004589953,0.5947601,0.00069437444,0.00026157612,0.0011537627,0.08410918,0.00362396,0.030444989,0.008374709,0.002010551,0.26025432],"study_design_scores_gemma":[0.00058055157,0.0069608083,0.85614437,0.0004019847,0.00022397557,0.0008899507,0.10332408,0.005188144,0.009560516,0.0042161923,0.01233478,0.00017458695],"about_ca_topic_score_codex":0.0026204663,"about_ca_topic_score_gemma":0.0025027453,"teacher_disagreement_score":0.01383394,"about_ca_system_score_codex":0.0021784087,"about_ca_system_score_gemma":0.0027195818,"threshold_uncertainty_score":0.07316172},"labels":[],"label_agreement":null},{"id":"W2040046177","doi":"10.1108/02686900310476837","title":"Perennial self‐audit: model and applications","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Management Systems","field":"Business, Management and Accounting","cited_by":8,"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 Alberta","funders":"","keywords":"Audit; Quality management system; Internal audit; Accounting; Process management; Quality audit; Upgrade; Excellence; Information technology audit; Audit plan; Computer science; Business; Engineering management; Operations management; Joint audit; Engineering; Management system; Quality management","score_opus":0.018386020819853036,"score_gpt":0.2272313738226057,"score_spread":0.20884535300275264,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2040046177","genre_codex":"methods","genre_gemma":"methods","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"methods","genre_consensus":"methods","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.02993227,0.00067490694,0.86064315,0.004354164,0.00016053203,0.00025664593,0.00022637154,0.0007858459,0.10296609],"genre_scores_gemma":[0.6757578,0.00113233,0.29742184,0.00033788613,0.00009724815,0.00043282303,0.0002481931,0.000076380464,0.024495486],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9984902,0.00067702046,0.000084651656,0.00016786654,0.00045603493,0.0001242693],"domain_scores_gemma":[0.9977101,0.0009999112,0.00022966406,0.00025613647,0.00062944856,0.00017472653],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021433155,0.0004279767,0.0003269319,0.00092709565,0.0008153718,0.0027491788,0.0018787222,0.00195335,0.0052223643],"category_scores_gemma":[0.004523095,0.00031564716,0.0005641983,0.0012523208,0.0018475173,0.0031899256,0.001989202,0.0014698103,0.00086958735],"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":[0.000043179,0.0001060379,0.00086214894,0.0000719166,0.000011348297,0.00010901261,0.00052372384,0.09996861,0.0003353613,0.8683424,0.0024024795,0.027223827],"study_design_scores_gemma":[0.000042291318,0.0000847474,0.00051299867,0.00008016288,0.000012603605,0.00015082577,0.00025898535,0.69254893,0.00042593534,0.2735625,0.032284778,0.000035299076],"about_ca_topic_score_codex":0.0065891724,"about_ca_topic_score_gemma":0.0041432776,"teacher_disagreement_score":0.0065891724,"about_ca_system_score_codex":0.0028226946,"about_ca_system_score_gemma":0.0023849949,"threshold_uncertainty_score":0.020480216},"labels":[],"label_agreement":null},{"id":"W2043846961","doi":"10.1108/maj-08-2013-0916","title":"Does client participation in an external audit affect their satisfaction with the audit service?","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Customer Service Quality and Loyalty","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Audit; Joint audit; Business; Auditor independence; Audit evidence; Audit plan; Accounting; Marketing; Customer satisfaction; Service (business); Quality audit; Context (archaeology); Internal audit; External auditor","score_opus":0.017743717104946672,"score_gpt":0.2549810069947717,"score_spread":0.23723728988982504,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2043846961","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99879646,0.000044445376,0.00011616255,0.00016824968,0.0000041007897,0.000016593633,0.000031618758,0.0000036707113,0.0008187036],"genre_scores_gemma":[0.999326,0.000043920732,0.00010908204,0.00006742214,0.0000038544144,0.000021081358,0.000043399978,0.00000298522,0.00038222678],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9921631,0.0038279425,0.00061178306,0.00042322758,0.0021273429,0.00084656005],"domain_scores_gemma":[0.95539695,0.019316506,0.015666712,0.0022025884,0.004466631,0.0029506572],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007547845,0.00012733556,0.0005519197,0.00053686375,0.0006328953,0.0024269545,0.00047041144,0.0007611528,0.0064710635],"category_scores_gemma":[0.038887452,0.0002254819,0.0006080591,0.00093129074,0.0008329672,0.0007540822,0.00076151994,0.0010353398,0.0008766326],"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":[0.00066876254,0.0011775595,0.96864754,0.00006328381,0.000090433496,0.0000919051,0.004131124,0.00009326982,0.00047451048,0.00014378894,0.0003730126,0.024044793],"study_design_scores_gemma":[0.000024869722,0.0010223547,0.98798275,0.000030807572,0.000057685087,0.00024833233,0.008593411,0.0006910628,0.00052447064,0.00015900425,0.0006457119,0.000019371884],"about_ca_topic_score_codex":0.0029966345,"about_ca_topic_score_gemma":0.003062801,"teacher_disagreement_score":0.007547845,"about_ca_system_score_codex":0.0010776144,"about_ca_system_score_gemma":0.0012304871,"threshold_uncertainty_score":0.03991729},"labels":[],"label_agreement":null},{"id":"W2051133912","doi":"10.1108/02686900610674861","title":"Auditing, integral approach to quarterly reporting, and cosmetic earnings management","year":2006,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":52,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Earnings; Accounting; Benford's law; Audit; Interim; Business; Quarter (Canadian coin); Earnings response coefficient; Value (mathematics); Originality; Fiscal year; Economics; Psychology; Finance; Political science; Social psychology; Statistics","score_opus":0.008738977940946786,"score_gpt":0.2069615053385388,"score_spread":0.19822252739759202,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2051133912","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9952678,0.0002529849,0.00086147897,0.00018777145,0.00000976405,0.000020298528,0.000017799295,0.000013203455,0.0033688918],"genre_scores_gemma":[0.9989492,0.00007152933,0.00060636346,0.000026297437,0.000009374019,0.000006519658,0.000015550862,0.0000015793938,0.00031357261],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99561924,0.0020081096,0.00035408413,0.00034254268,0.0013313425,0.0003447547],"domain_scores_gemma":[0.88506764,0.027445242,0.078209035,0.0046599167,0.0028362742,0.0017818853],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00441953,0.00023842642,0.00022697498,0.00060723815,0.00045768113,0.0011459008,0.00042001388,0.00023560823,0.0017472301],"category_scores_gemma":[0.039456196,0.00013928978,0.00018056833,0.000717176,0.00120463,0.0007620382,0.00083632336,0.00064950105,0.00017456798],"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":[0.00086090516,0.0007276718,0.9065243,0.000095086296,0.00007625418,0.0000961401,0.0005682407,0.001182931,0.0022721016,0.0015521303,0.00030594767,0.08573839],"study_design_scores_gemma":[0.000022224882,0.00069581106,0.9931999,0.000045828285,0.000035677287,0.00022659803,0.000492428,0.0019676648,0.0013094997,0.0011376962,0.0008482294,0.0000185473],"about_ca_topic_score_codex":0.0020377773,"about_ca_topic_score_gemma":0.0035634418,"teacher_disagreement_score":0.00441953,"about_ca_system_score_codex":0.000767729,"about_ca_system_score_gemma":0.0010702749,"threshold_uncertainty_score":0.023373008},"labels":[],"label_agreement":null},{"id":"W2058740832","doi":"10.1108/02686900410530556","title":"A conceptual risk framework for internal auditing in e‐commerce","year":2004,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Information and Cyber Security","field":"Computer Science","cited_by":18,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"University of Windsor","funders":"","keywords":"Accounting; Business; Audit; Internal audit; Certification; Audit risk; Business risks; Risk analysis (engineering); Management; Economics","score_opus":0.015268787219021977,"score_gpt":0.2597358634220311,"score_spread":0.24446707620300911,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2058740832","genre_codex":"methods","genre_gemma":"methods","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"methods","genre_consensus":"methods","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.012189237,0.004816874,0.76907915,0.025451634,0.00052090053,0.00057143014,0.00022140637,0.00028547933,0.18686387],"genre_scores_gemma":[0.6941681,0.005317353,0.26741275,0.0028686693,0.0008843968,0.0014487964,0.00025234814,0.00015595931,0.027491562],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.989986,0.0048927977,0.0007615038,0.00071399874,0.002745853,0.0008998115],"domain_scores_gemma":[0.98701036,0.006896339,0.0017846463,0.0008465868,0.0025330684,0.0009289508],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.012559406,0.0013475207,0.0007436515,0.005812537,0.004076403,0.015019346,0.0037080876,0.0062773875,0.005139655],"category_scores_gemma":[0.015072543,0.00095870916,0.0016688695,0.0036844902,0.016594127,0.014629137,0.004903532,0.005193456,0.0011876504],"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":[0.0000019053061,0.000007233855,0.00013764696,0.000017913084,0.000002531541,0.00004246074,0.0004267765,0.0012320286,0.000023965507,0.99611485,0.00042851124,0.0015640759],"study_design_scores_gemma":[0.000011607462,0.00002260888,0.00035936438,0.0002547762,0.000012425229,0.00021882779,0.0012076189,0.008586181,0.000093044655,0.96067923,0.028526137,0.000028185683],"about_ca_topic_score_codex":0.009397738,"about_ca_topic_score_gemma":0.004213859,"teacher_disagreement_score":0.015019346,"about_ca_system_score_codex":0.009116062,"about_ca_system_score_gemma":0.008665874,"threshold_uncertainty_score":0.06642127},"labels":[],"label_agreement":null},{"id":"W2067008012","doi":"10.1108/02686900510606083","title":"The impact of procurement card usage on cost reduction, management control, and the managerial audit function","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"","keywords":"Computer science; Documentation; Smart card; Control (management); Procurement; Audit; Business; Knowledge management; Process management; Management control system; Accounting; Risk analysis (engineering); Marketing; Computer security","score_opus":0.006495814201628177,"score_gpt":0.20993165675108746,"score_spread":0.2034358425494593,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2067008012","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97985405,0.0011055741,0.002554815,0.00057455903,0.00003610385,0.000054122887,0.000105454026,0.00005052656,0.015664749],"genre_scores_gemma":[0.9974853,0.00024479566,0.0013054269,0.00004472394,0.000012751174,0.000013976019,0.00003836497,0.000008719519,0.0008458989],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9880526,0.0071029584,0.0006902133,0.00042319938,0.003143684,0.000587336],"domain_scores_gemma":[0.9192149,0.05669712,0.011129439,0.0044342056,0.0072310143,0.0012933401],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008205513,0.00031284898,0.00021567494,0.0018131221,0.0005695758,0.0035020404,0.0005779072,0.0003819839,0.0056154174],"category_scores_gemma":[0.0482709,0.00020625387,0.0003349798,0.0022477221,0.0010320358,0.0026021108,0.0013161579,0.000669058,0.00048428372],"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":[0.0012891621,0.00090731046,0.44308975,0.00070221093,0.00013653669,0.00033307655,0.0026462714,0.0027515558,0.0033262325,0.008156618,0.0017320082,0.5349293],"study_design_scores_gemma":[0.00003328043,0.0017378845,0.96430546,0.0003448209,0.00023174124,0.00071560213,0.007081446,0.0060237073,0.006015051,0.003212379,0.0101999855,0.000098652],"about_ca_topic_score_codex":0.0023029505,"about_ca_topic_score_gemma":0.0019919549,"teacher_disagreement_score":0.008205513,"about_ca_system_score_codex":0.001752566,"about_ca_system_score_gemma":0.0014894826,"threshold_uncertainty_score":0.04339546},"labels":[],"label_agreement":null},{"id":"W2072445144","doi":"10.1108/02686901311282498","title":"Auditor industry specialization, board governance, and earnings management","year":2012,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":80,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Accounting; Corporate governance; Business; Audit; Auditor independence; Earnings management; Audit committee; Earnings quality; External auditor; Earnings; Quality audit; Internal audit; Joint audit; Finance; Accrual","score_opus":0.008027382349848112,"score_gpt":0.2060727750131884,"score_spread":0.1980453926633403,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2072445144","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99737096,0.00031003618,0.00022406114,0.00011676425,0.0000024954118,0.000010205102,0.000055917983,0.0000039442034,0.0019055805],"genre_scores_gemma":[0.9995479,0.00006162782,0.00009734385,0.000011856295,0.000007067965,0.0000021823012,0.00003887203,8.8526895e-7,0.0002323956],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9984426,0.0006386293,0.00014813493,0.0001754622,0.00033891675,0.00025630006],"domain_scores_gemma":[0.94487536,0.016067812,0.03299181,0.0013899306,0.0015555576,0.0031196068],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018490613,0.0001558823,0.00021715276,0.0010942233,0.00028392614,0.001113498,0.00022957695,0.00019410078,0.0042222044],"category_scores_gemma":[0.013633476,0.00009201854,0.00018790686,0.0010256134,0.0005972978,0.00047783426,0.00067634287,0.00029621006,0.00026383507],"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":[0.000059352584,0.0000816608,0.9930177,0.000013125462,0.000032963184,0.000038452552,0.000065771674,0.00024858,0.00015722003,0.00018181941,0.00008219452,0.006021215],"study_design_scores_gemma":[0.000002692712,0.00004010429,0.99911255,0.000008277858,0.000011411521,0.000060788385,0.000120729805,0.00028088034,0.00007208474,0.00013637583,0.00015236155,0.0000016222668],"about_ca_topic_score_codex":0.0031628339,"about_ca_topic_score_gemma":0.006484548,"teacher_disagreement_score":0.0042222044,"about_ca_system_score_codex":0.0005592664,"about_ca_system_score_gemma":0.00064870797,"threshold_uncertainty_score":0.0141246915},"labels":[],"label_agreement":null},{"id":"W2073309891","doi":"10.1108/02686901211189844","title":"The effect of board structure and process disclosure on corporate performance in the emerging African markets","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":12,"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 Ottawa","funders":"","keywords":"Emerging markets; Accounting; Business; Process (computing); Finance","score_opus":0.011641401510832377,"score_gpt":0.1930928913054235,"score_spread":0.18145148979459114,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2073309891","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9974274,0.00019898145,0.000035860805,0.00056589075,0.0000080555365,0.000003959363,0.000028259896,0.0000015967854,0.001730012],"genre_scores_gemma":[0.99933964,0.000119405944,0.000010903334,0.000023410152,0.000016755723,0.0000011586914,0.000012120357,9.4444175e-7,0.00047565936],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9991627,0.00035718837,0.000037921833,0.00005394932,0.00009841025,0.00028990523],"domain_scores_gemma":[0.97539186,0.013055258,0.008654472,0.0003712996,0.0010421441,0.0014848678],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025676116,0.00021403606,0.00028196364,0.0006286866,0.00067899725,0.002712575,0.00032218453,0.00084319455,0.0051477803],"category_scores_gemma":[0.019298648,0.00013111567,0.00019749792,0.0010235718,0.001146521,0.0022314186,0.0007674855,0.0014579424,0.00036409128],"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":[0.0053569744,0.0017147084,0.91096455,0.00016342624,0.00014593588,0.0020256757,0.004120061,0.0037271846,0.0040238565,0.016083442,0.0024183234,0.04925577],"study_design_scores_gemma":[0.00008884074,0.00050092395,0.98890275,0.000043534063,0.00007029496,0.00017261396,0.003239819,0.0021024672,0.0014209409,0.0020959128,0.001342787,0.000018993991],"about_ca_topic_score_codex":0.005165167,"about_ca_topic_score_gemma":0.005945225,"teacher_disagreement_score":0.005165167,"about_ca_system_score_codex":0.0010618404,"about_ca_system_score_gemma":0.0010309347,"threshold_uncertainty_score":0.017221034},"labels":[],"label_agreement":null},{"id":"W2074389819","doi":"10.1108/02686900110395505","title":"Audit and self‐assessment in quality management: comparison and compatibility","year":2001,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Supply Management","field":"Business, Management and Accounting","cited_by":82,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba; University of Alberta","funders":"","keywords":"Audit; Quality audit; Quality management system; Scope (computer science); Process management; Quality management; Quality of analytical results; Excellence; Quality assurance; Compatibility (geochemistry); Internal audit; Quality (philosophy); Computer science; Accounting; Business; Risk analysis (engineering); Operations management; Management system; Engineering; External quality assessment","score_opus":0.029889680171290085,"score_gpt":0.3006935633155701,"score_spread":0.27080388314428006,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2074389819","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.35275212,0.16885063,0.19452696,0.023392886,0.0035181677,0.0011290445,0.00014240638,0.00046536347,0.25522238],"genre_scores_gemma":[0.9244465,0.017046876,0.05067985,0.0016263848,0.0011068305,0.0005784069,0.00006558882,0.00008128722,0.0043681855],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.8759985,0.084257565,0.0075319065,0.0020159464,0.029159907,0.0010361405],"domain_scores_gemma":[0.7646002,0.19189365,0.011856828,0.0064886496,0.02318075,0.0019799815],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.07022205,0.00045050515,0.0008853741,0.0092207845,0.00094956625,0.010590351,0.0010542364,0.0019909334,0.0016395889],"category_scores_gemma":[0.11924178,0.0005295123,0.0007988974,0.007552672,0.009725578,0.0086421305,0.0049108434,0.001982799,0.00028636822],"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":[0.0007847424,0.0003600633,0.07196788,0.0018922024,0.00030105512,0.00028607546,0.015215143,0.0028262166,0.00075557234,0.40947852,0.001735861,0.49439666],"study_design_scores_gemma":[0.00071145897,0.004667711,0.26833448,0.010062006,0.0006292096,0.0057249907,0.032156058,0.03819975,0.006665356,0.4685422,0.16380364,0.00050313823],"about_ca_topic_score_codex":0.001333784,"about_ca_topic_score_gemma":0.0011301064,"teacher_disagreement_score":0.07022205,"about_ca_system_score_codex":0.0038449687,"about_ca_system_score_gemma":0.004200249,"threshold_uncertainty_score":0.37137413},"labels":[],"label_agreement":null},{"id":"W2079040506","doi":"10.1108/02686900310482632","title":"Internal auditors and the external audit: a transaction cost perspective","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":58,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"University of Manitoba","funders":"","keywords":"Internal audit; Accounting; Audit; Business; Joint audit; Audit plan; Audit evidence; Information technology audit; External auditor; Chief audit executive; Walk-through test","score_opus":0.006788203882766721,"score_gpt":0.21073534232886304,"score_spread":0.20394713844609633,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2079040506","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4050545,0.01995631,0.10389154,0.052599024,0.0003668043,0.0005063063,0.000673895,0.0000841392,0.41686746],"genre_scores_gemma":[0.9861063,0.0025072393,0.0027360755,0.000613195,0.00031916398,0.000067239984,0.000057789355,0.00001192453,0.0075810845],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.98849803,0.005644885,0.00043196196,0.0005260966,0.0033449908,0.0015540365],"domain_scores_gemma":[0.9442166,0.038109217,0.009703412,0.002024104,0.00420088,0.0017458737],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0057914434,0.0004691104,0.00065081153,0.0032373755,0.0008404492,0.006911391,0.0010116425,0.0020221332,0.00826442],"category_scores_gemma":[0.028544996,0.0003861571,0.00036337614,0.004155326,0.004538677,0.0059138327,0.0014429457,0.0018746485,0.0004659671],"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":[0.00014172566,0.00013659055,0.030620793,0.00021054922,0.00008636144,0.00048498766,0.0007584833,0.015703803,0.00037612105,0.89751023,0.0034594277,0.050510895],"study_design_scores_gemma":[0.00009822997,0.00034286414,0.078498736,0.0007330803,0.00015936818,0.0014162805,0.0048087747,0.041628465,0.0010289068,0.81189233,0.059246875,0.00014609224],"about_ca_topic_score_codex":0.005343175,"about_ca_topic_score_gemma":0.0041571637,"teacher_disagreement_score":0.00826442,"about_ca_system_score_codex":0.0045296983,"about_ca_system_score_gemma":0.0039773784,"threshold_uncertainty_score":0.032865405},"labels":[],"label_agreement":null},{"id":"W2081527308","doi":"10.1108/maj-10-2013-0948","title":"Auditors General ' s impact on administrations: a pan-Canadian study (2001-2011)","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Accounting; Joint audit; Value (mathematics); Performance audit; Business; Chief audit executive; Reverence; Internal audit; Public relations; Political science; Law","score_opus":0.01178502380702502,"score_gpt":0.24159514832563483,"score_spread":0.22981012451860983,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2081527308","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99228245,0.001010075,0.000045822995,0.001045805,0.000022946826,0.000055381624,0.0012090731,0.000007830476,0.004320622],"genre_scores_gemma":[0.99642843,0.0009398074,0.00007561826,0.00015235374,0.0000085589,0.000013510845,0.00037807654,0.000005476818,0.0019981642],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99559563,0.0003627812,0.00016984706,0.0002870646,0.002299449,0.0012852312],"domain_scores_gemma":[0.98597324,0.0008399502,0.003864235,0.0003299091,0.0059890584,0.0030035428],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0028631755,0.00035923833,0.00038872575,0.0029352729,0.0052804975,0.0027587437,0.0012460842,0.00055627525,0.0024686651],"category_scores_gemma":[0.008265619,0.00050582143,0.00049383065,0.008505085,0.0016833873,0.0010128287,0.0016641683,0.0014105546,0.00029672164],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00014055398,0.000110856265,0.95119387,0.00018404392,0.00004766455,0.00029448557,0.022046242,0.00009533324,0.00026932667,0.0003953905,0.004567679,0.020654663],"study_design_scores_gemma":[0.0000029300577,0.00003079985,0.98001295,0.000046568206,0.00001072784,0.00005139414,0.015317602,0.000042655294,0.000053317137,0.000011079224,0.0044052573,0.000014746759],"about_ca_topic_score_codex":0.9922805,"about_ca_topic_score_gemma":0.996732,"teacher_disagreement_score":0.94483125,"about_ca_system_score_codex":0.055168778,"about_ca_system_score_gemma":0.06729554,"threshold_uncertainty_score":0.40027934},"labels":[],"label_agreement":null},{"id":"W2084932133","doi":"10.1108/02686901111161359","title":"Internal auditing in the Americas","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Internal audit; Accounting; Audit; Latin Americans; Generally Accepted Auditing Standards; Internal control; Business; Consistency (knowledge bases); Public relations; Political science; Accounting information system; Computer science","score_opus":0.020663076163205226,"score_gpt":0.2218997781782148,"score_spread":0.20123670201500957,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2084932133","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.89015603,0.010080941,0.0006586079,0.011319588,0.00017001394,0.00008325612,0.0009824054,0.000109003246,0.08644023],"genre_scores_gemma":[0.99031806,0.00376427,0.00046337864,0.0014459055,0.000043405285,0.000022858674,0.000357593,0.000015000808,0.00356946],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99726033,0.00061583286,0.00014652779,0.00031186335,0.0010518385,0.00061348925],"domain_scores_gemma":[0.9801671,0.0024404288,0.006019607,0.0009330759,0.00828475,0.0021550125],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0023720225,0.00016467982,0.0002322174,0.0019413772,0.0020919612,0.0025123104,0.0004285911,0.00032144116,0.0032867503],"category_scores_gemma":[0.011407907,0.00012681259,0.00015156854,0.004798675,0.001590015,0.0007606427,0.001525278,0.0006769368,0.00029183965],"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":[0.00009565764,0.00009927033,0.72203434,0.00031037116,0.000034423483,0.0005963168,0.015522048,0.0003880631,0.00081862113,0.0068989894,0.022486866,0.23071502],"study_design_scores_gemma":[0.000007752268,0.00003529186,0.92319006,0.0003560657,0.0000121898665,0.00064122607,0.021794485,0.0001622514,0.00025220282,0.00077210175,0.052761797,0.000014564337],"about_ca_topic_score_codex":0.38170323,"about_ca_topic_score_gemma":0.43443182,"teacher_disagreement_score":0.38170323,"about_ca_system_score_codex":0.0061029308,"about_ca_system_score_gemma":0.014135559,"threshold_uncertainty_score":0.7589629},"labels":[],"label_agreement":null},{"id":"W2086095438","doi":"10.1108/02686901211186108","title":"Earnings management and board oversight: an international comparison","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Accounting; Accrual; Business; Incentive; Earnings quality; Panel data; Audit committee; Equity (law); Earnings per share; Discretion; Proxy (statistics); Earnings; Economics; Audit; Political science; Econometrics","score_opus":0.019535961164551773,"score_gpt":0.22450074075322562,"score_spread":0.20496477958867385,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2086095438","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9522163,0.013344482,0.0004946625,0.0012237832,0.000087943394,0.000031374744,0.001804829,0.000020626769,0.03077588],"genre_scores_gemma":[0.99613994,0.0014644854,0.00015158812,0.00008058812,0.000041637584,0.0000031960178,0.00079505955,0.000005503375,0.0013180351],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989396,0.00016694819,0.000063235515,0.00021183153,0.00036139373,0.00025699858],"domain_scores_gemma":[0.99230677,0.0015393796,0.003317958,0.0002771857,0.0019239658,0.0006346663],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015124155,0.00016622491,0.00019837533,0.0027607686,0.0005108158,0.0016344447,0.000345728,0.00018683403,0.0029409693],"category_scores_gemma":[0.0056109885,0.00005164995,0.00030089795,0.0044766115,0.0007748348,0.000557938,0.00049208646,0.00029311673,0.00015262084],"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":[0.00011596415,0.000026602072,0.9582289,0.000086783,0.00012369739,0.00009509957,0.0009498578,0.0002885229,0.00010233429,0.0024548816,0.00145756,0.036069863],"study_design_scores_gemma":[0.0000029635453,0.000020053527,0.99437475,0.000063422944,0.00003081181,0.000049484883,0.00087771326,0.00008563416,0.00006193461,0.00009116126,0.004337407,0.000004756326],"about_ca_topic_score_codex":0.3803558,"about_ca_topic_score_gemma":0.43351263,"teacher_disagreement_score":0.3803558,"about_ca_system_score_codex":0.003044743,"about_ca_system_score_gemma":0.002627025,"threshold_uncertainty_score":0.75628376},"labels":[],"label_agreement":null},{"id":"W2086147042","doi":"10.1108/02686900010322344","title":"Auditing the cost effectiveness of radon mitigation in the workplace","year":2000,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Radiation Dose and Imaging","field":"Medicine","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Radon; Audit; Business; Agency (philosophy); Radiological weapon; Environmental health; Accounting; Medicine","score_opus":0.011505745635819483,"score_gpt":0.27394939338426105,"score_spread":0.2624436477484416,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2086147042","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9718299,0.0040965397,0.0045003016,0.0025272178,0.000115568204,0.00035862223,0.00045254122,0.0001070098,0.016012216],"genre_scores_gemma":[0.99305624,0.0011160295,0.0048069027,0.000081445265,0.000037357124,0.00005933338,0.00014638451,0.0000069527596,0.0006892843],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9736954,0.017715944,0.0016448605,0.00045582416,0.0056524323,0.00083555334],"domain_scores_gemma":[0.88859755,0.077239975,0.016075267,0.0042017866,0.012521729,0.0013636444],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.015302251,0.00039191774,0.00057183404,0.003217391,0.0005607562,0.0015602926,0.00079290627,0.0008463834,0.0013612905],"category_scores_gemma":[0.07508711,0.0002995572,0.00052865496,0.0025039953,0.0006812915,0.0016517901,0.0009963822,0.0005276026,0.00021282848],"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":[0.0026714571,0.00065667403,0.36660603,0.0014710842,0.00050323794,0.00034816176,0.0008534794,0.03727528,0.0018618633,0.0034756893,0.0038551688,0.5804219],"study_design_scores_gemma":[0.0003287614,0.0061342423,0.922544,0.0010752832,0.0005713003,0.0012073978,0.0036713656,0.046113648,0.0057067466,0.0049015232,0.0075173248,0.00022850432],"about_ca_topic_score_codex":0.010866828,"about_ca_topic_score_gemma":0.013130636,"teacher_disagreement_score":0.015302251,"about_ca_system_score_codex":0.0041616056,"about_ca_system_score_gemma":0.0031862252,"threshold_uncertainty_score":0.080927014},"labels":[],"label_agreement":null},{"id":"W2091328775","doi":"10.1108/02686900110385579","title":"Evidence of the audit expectation gap in Singapore","year":2001,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":128,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Audit; Accounting; Financial statement; Business; Joint audit; Audit risk; Auditor's report; Actuarial science; Internal audit","score_opus":0.02731057741475596,"score_gpt":0.24014073969326238,"score_spread":0.21283016227850643,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2091328775","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9917271,0.00033037175,0.00011080851,0.0011999742,0.000009817357,0.0000069516436,0.0002688176,0.0000066146313,0.0063396115],"genre_scores_gemma":[0.9994516,0.00008767996,0.000031952673,0.00010223246,0.000003530447,0.0000037145776,0.00010852843,0.0000021993749,0.00020844763],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9961228,0.0010948549,0.0006422285,0.00024639978,0.0013628288,0.0005309025],"domain_scores_gemma":[0.96919864,0.0066039283,0.014968154,0.001678887,0.005313224,0.0022372217],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004016036,0.00012581433,0.00027045517,0.001546708,0.0007881123,0.0018151298,0.0004964512,0.0005401344,0.0045286166],"category_scores_gemma":[0.019241227,0.00024961182,0.00024132778,0.0027138302,0.00093938294,0.0015569096,0.0036224597,0.0010830702,0.0005207066],"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":[0.0001598523,0.00011695111,0.95593935,0.00012996,0.00004148086,0.00095507805,0.0149962995,0.00012521609,0.00036562787,0.0025897457,0.0016333866,0.022947166],"study_design_scores_gemma":[0.000005515978,0.00013328163,0.9835027,0.00007170974,0.000009278332,0.00058028835,0.010057129,0.00029143385,0.0003809364,0.0005116719,0.004437164,0.000019003728],"about_ca_topic_score_codex":0.012986977,"about_ca_topic_score_gemma":0.014339934,"teacher_disagreement_score":0.012986977,"about_ca_system_score_codex":0.001393872,"about_ca_system_score_gemma":0.0024690256,"threshold_uncertainty_score":0.025822818},"labels":[],"label_agreement":null},{"id":"W2139233723","doi":"10.1108/02686900010357049","title":"A progress report on international auditing reciprocity","year":2000,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Reciprocity (cultural anthropology); Audit; Certification; General Agreement on Trade in Services; International trade; Accounting; Treaty; Liberalization; Goods and services; Business; Economics; International economics; Free trade; Political science; Law; Sociology; Economy; Market economy; Management","score_opus":0.014461666147360488,"score_gpt":0.25139322094612826,"score_spread":0.23693155479876776,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2139233723","genre_codex":"other","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":"other","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.034812737,0.048180323,0.013087827,0.021336688,0.002329329,0.0003307868,0.0012081715,0.0005057938,0.8782082],"genre_scores_gemma":[0.6166487,0.10349993,0.040397782,0.004844873,0.0020450684,0.00063297164,0.005038231,0.0006493434,0.22624314],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.98475075,0.004731211,0.0012985816,0.0014201235,0.0061787064,0.0016207087],"domain_scores_gemma":[0.9577575,0.013468295,0.003169029,0.007874845,0.015786953,0.0019433117],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.029123597,0.00048638726,0.00070332165,0.0056865704,0.0024587684,0.0074876193,0.0009353992,0.0015074126,0.020330999],"category_scores_gemma":[0.041154698,0.00042584643,0.000681537,0.011327615,0.0019110498,0.0075369226,0.0050876653,0.003005803,0.004168261],"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":[0.00015009605,0.00023231075,0.009752771,0.00081796665,0.000040817482,0.000142876,0.004577656,0.0007614431,0.00055977976,0.31001437,0.077260196,0.59568965],"study_design_scores_gemma":[0.000014133013,0.00012223193,0.012255566,0.0009793537,0.000041402192,0.00027192663,0.0025362754,0.00038775973,0.0012390597,0.0107289115,0.9713948,0.000028532786],"about_ca_topic_score_codex":0.0073590055,"about_ca_topic_score_gemma":0.0049345465,"teacher_disagreement_score":0.029123597,"about_ca_system_score_codex":0.003694641,"about_ca_system_score_gemma":0.010597409,"threshold_uncertainty_score":0.1540221},"labels":[],"label_agreement":null},{"id":"W2163547383","doi":"10.1108/maj-04-2013-0856","title":"Corporate governance, directors' and officers' insurance premiums and audit fees","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Proxy (statistics); Accounting; Business; Audit; Audit committee; Quality audit; Sample (material); Actuarial science; Finance","score_opus":0.007820382133306346,"score_gpt":0.18422498374374202,"score_spread":0.17640460161043567,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2163547383","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99057555,0.0006118168,0.00032940862,0.0007125113,0.000011676321,0.000021813617,0.00029544055,0.000010065906,0.007431679],"genre_scores_gemma":[0.9990018,0.000109015666,0.00009106689,0.000027384209,0.000008534274,0.00000169018,0.000104957784,0.000001372391,0.00065415236],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99845576,0.00022732904,0.00010223876,0.00015138686,0.00074092747,0.00032239023],"domain_scores_gemma":[0.9724711,0.0035668202,0.018024616,0.0007420685,0.0024745455,0.002720783],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015969382,0.00015061595,0.00017602078,0.0013317658,0.00043764696,0.0016761977,0.00035920116,0.00034342438,0.002769481],"category_scores_gemma":[0.015759135,0.00012295834,0.00026057742,0.0016313834,0.0008499006,0.0007892009,0.00063744176,0.0005590176,0.00026935508],"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":[0.00004603594,0.00005328257,0.9888114,0.000027416794,0.0000362547,0.00004071629,0.00019838475,0.00035025206,0.00009974708,0.00092073024,0.0004301252,0.008985747],"study_design_scores_gemma":[0.0000025660595,0.000014716787,0.9982091,0.000018322798,0.000015477874,0.00003899726,0.00022171612,0.00043406078,0.00007329818,0.00033701345,0.00063040387,0.0000042287284],"about_ca_topic_score_codex":0.1778465,"about_ca_topic_score_gemma":0.2600744,"teacher_disagreement_score":0.1778465,"about_ca_system_score_codex":0.003548285,"about_ca_system_score_gemma":0.0041780556,"threshold_uncertainty_score":0.35362262},"labels":[],"label_agreement":null},{"id":"W2169193629","doi":"10.1108/02686900310454165","title":"Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Reputation; Confusion; Accounting; Business; Value (mathematics); Government (linguistics); Value for money; Public relations; Economics; Public economics; Political science; Psychology; Law","score_opus":0.02775516453028071,"score_gpt":0.23972795475576425,"score_spread":0.21197279022548354,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2169193629","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.010457126,0.009501208,0.004299765,0.8847731,0.0054070903,0.000048978764,0.000046117995,0.0001621554,0.08530448],"genre_scores_gemma":[0.74878836,0.013243237,0.004816643,0.14834322,0.006911297,0.00012829089,0.00010658179,0.0002310115,0.07743129],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9900535,0.0047023115,0.00023440293,0.00087780174,0.002418498,0.0017135071],"domain_scores_gemma":[0.9864115,0.0049164398,0.0016301008,0.0009612523,0.0025879776,0.0034926238],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.011342834,0.00043719332,0.00047255887,0.0012709076,0.006180342,0.025624087,0.0011052629,0.009542254,0.01447537],"category_scores_gemma":[0.038461976,0.0003655522,0.00031632348,0.0015114228,0.019941334,0.03289948,0.004666166,0.009652761,0.003913442],"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":[0.00014294458,0.00009946617,0.0032910067,0.00013768561,0.000016653898,0.00016194484,0.006204453,0.00016703406,0.00029392962,0.67396224,0.244738,0.07078464],"study_design_scores_gemma":[0.00005058769,0.000116379255,0.0035834175,0.00045450006,0.000019039999,0.00017921215,0.024159495,0.00063705747,0.0006715122,0.3945695,0.57547563,0.00008367612],"about_ca_topic_score_codex":0.0034504596,"about_ca_topic_score_gemma":0.0031645438,"teacher_disagreement_score":0.025624087,"about_ca_system_score_codex":0.0059050564,"about_ca_system_score_gemma":0.0068875104,"threshold_uncertainty_score":0.059987366},"labels":[],"label_agreement":null},{"id":"W2181152098","doi":"10.1108/maj-07-2013-0897","title":"Determinants of quality corporate governance in Sub-Saharan Africa","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Corporate governance; Accounting; Stock exchange; Kenya; Business; Leverage (statistics); Audit committee; Quality (philosophy); Sample (material); Stakeholder; Audit; Finance; Economics; Management","score_opus":0.03305635948216794,"score_gpt":0.23437697973634336,"score_spread":0.2013206202541754,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2181152098","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9968869,0.0005318237,0.000067931476,0.0003271307,0.00000457154,0.000014802144,0.00007940858,0.0000013800872,0.0020861037],"genre_scores_gemma":[0.99958044,0.00022621559,0.00004361149,0.000018352344,0.0000027493766,0.0000029870596,0.000030568794,6.0702814e-7,0.00009438724],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9994893,0.00017464028,0.000047606824,0.000047762853,0.000110382636,0.00013022833],"domain_scores_gemma":[0.9945022,0.0007060484,0.0037639397,0.00010283377,0.00038547555,0.00053952663],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00063457526,0.00016124478,0.00014937078,0.0011688075,0.00056793896,0.0010967405,0.00016770758,0.00016539676,0.0019256255],"category_scores_gemma":[0.0045698737,0.0001463347,0.00010887293,0.001731294,0.0006891573,0.0005420199,0.0005928924,0.00029761237,0.00009476432],"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":[0.000012823975,0.000029697163,0.990802,0.00004083138,0.00003347378,0.00023047203,0.0013707224,0.00012203259,0.00020529675,0.0005219951,0.00024074451,0.0063899667],"study_design_scores_gemma":[0.0000021730489,0.000014263582,0.9953975,0.000059765058,0.000008169472,0.00014752125,0.0030472158,0.00009009937,0.000065821056,0.00012221978,0.0010420732,0.0000031499903],"about_ca_topic_score_codex":0.01504561,"about_ca_topic_score_gemma":0.024134474,"teacher_disagreement_score":0.01504561,"about_ca_system_score_codex":0.00068279664,"about_ca_system_score_gemma":0.0009297273,"threshold_uncertainty_score":0.029916048},"labels":[],"label_agreement":null},{"id":"W2523355386","doi":"10.1108/maj-12-2015-1291","title":"Corporate governance guidelines compliance and firm financial performance","year":2016,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Enterprise value; Accounting; Corporate governance; Business; Capital call; Value (mathematics); Market value added; Originality; Capital market; Compliance (psychology); Finance; Economics; Financial capital; Human capital","score_opus":0.06233803037700425,"score_gpt":0.23457156787645872,"score_spread":0.17223353749945447,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2523355386","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99521375,0.00032029217,0.00019527265,0.00043497756,0.000011516809,0.000036238845,0.0006610368,0.0000055569617,0.0031214335],"genre_scores_gemma":[0.99884844,0.000094465846,0.00011494261,0.000042547872,0.00000929757,0.000009333888,0.00045657004,0.0000011058129,0.0004232878],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9975418,0.00059460907,0.0003480806,0.00031727846,0.0007596713,0.0004386275],"domain_scores_gemma":[0.946624,0.005750208,0.041414056,0.0010266948,0.0035260273,0.0016590419],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0022891958,0.0001667351,0.00020541526,0.0009999775,0.00041927962,0.0016344485,0.00032776393,0.00042602085,0.0016818206],"category_scores_gemma":[0.012003758,0.00011653856,0.00016378501,0.0018244773,0.0005251865,0.0007560062,0.0005937144,0.0006310088,0.00024119437],"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":[0.00002349872,0.00007571545,0.99421656,0.000024472114,0.00003318009,0.000045616274,0.0001742516,0.00023281245,0.00012798453,0.00015573465,0.00029998607,0.0045902464],"study_design_scores_gemma":[0.0000018123762,0.00005855952,0.99825376,0.000023219642,0.000009769446,0.000022983664,0.00046973795,0.00024977926,0.00014657502,0.00006774778,0.0006910102,0.00000508698],"about_ca_topic_score_codex":0.015477882,"about_ca_topic_score_gemma":0.030004619,"teacher_disagreement_score":0.015477882,"about_ca_system_score_codex":0.0012376221,"about_ca_system_score_gemma":0.0014024089,"threshold_uncertainty_score":0.030775607},"labels":[],"label_agreement":null},{"id":"W2591969146","doi":"10.1108/maj-04-2016-1368","title":"Impact of performance audit on the Administration: a Belgian study (2005-2010)","year":2017,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":32,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Performance audit; Joint audit; Accounting; Chief audit executive; Business; Audit evidence; Audit plan; Internal audit; Government (linguistics); Public relations; Political science","score_opus":0.09025821398292232,"score_gpt":0.41791067223633754,"score_spread":0.3276524582534152,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2591969146","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9928549,0.0019974443,0.00008464344,0.00056344504,0.000028517634,0.000020868603,0.000610603,0.000009078728,0.0038305167],"genre_scores_gemma":[0.9975949,0.0006174616,0.00007935213,0.00010824616,0.000014125361,0.0000054879374,0.00028036916,0.0000061235914,0.0012938294],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9968509,0.00091836776,0.00018848904,0.00028153058,0.001062142,0.00069858466],"domain_scores_gemma":[0.99078804,0.0011252925,0.0052111214,0.00021623424,0.0014465753,0.0012127012],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0030670261,0.00021098464,0.00033574743,0.0018142202,0.0008427242,0.0025616225,0.00038123378,0.00042767773,0.002110469],"category_scores_gemma":[0.006448066,0.00022921366,0.00040524433,0.002986189,0.00078829675,0.00063075696,0.0006613753,0.00082773203,0.0003660366],"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":[0.00020612055,0.00026463377,0.9418116,0.00017670455,0.0000934427,0.0005396351,0.0061292266,0.00042932734,0.0004129242,0.00065784756,0.0048872093,0.04439129],"study_design_scores_gemma":[0.0000021027884,0.000043371856,0.99269533,0.000036690963,0.0000071564145,0.000107946835,0.0021699346,0.00007233618,0.000062984705,0.000008751482,0.004787696,0.0000057019683],"about_ca_topic_score_codex":0.32636994,"about_ca_topic_score_gemma":0.38751212,"teacher_disagreement_score":0.32636994,"about_ca_system_score_codex":0.008673181,"about_ca_system_score_gemma":0.0060381563,"threshold_uncertainty_score":0.6489405},"labels":[],"label_agreement":null},{"id":"W2789281007","doi":"10.1108/maj-09-2016-1438","title":"Corporate governance compliance and accrual earnings management in eastern Africa","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":84,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Accounting; Stock exchange; Accrual; Corporate governance; Tanzania; Business; Earnings management; Capital market; Context (archaeology); Gender diversity; Audit committee; Audit; Annual report; Earnings; Finance; Economics; Socioeconomics; Geography","score_opus":0.03183822318075804,"score_gpt":0.23010958106816368,"score_spread":0.19827135788740563,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2789281007","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.999049,0.00010420832,0.000025415064,0.000103221595,9.993756e-7,0.000005118733,0.000025629399,5.198694e-7,0.000685842],"genre_scores_gemma":[0.9997861,0.00005548426,0.000026540796,0.000009347801,0.0000013931444,0.0000016614945,0.000015054643,2.5020543e-7,0.00010421242],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99941456,0.00022001831,0.000065953514,0.000046161727,0.00009496581,0.00015828987],"domain_scores_gemma":[0.9912425,0.0010330504,0.0068290983,0.00016874276,0.0003782967,0.00034829992],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010622831,0.00012463982,0.00010760219,0.00064567325,0.00047105356,0.00091880135,0.00016699366,0.00015224687,0.0015149652],"category_scores_gemma":[0.004956057,0.000109477056,0.000072075694,0.0009752589,0.00059981534,0.0005588588,0.0007031454,0.00024173631,0.00007937559],"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":[0.000028661141,0.000046527657,0.9866304,0.000033284814,0.000013729463,0.00023305778,0.0026642256,0.00015585327,0.00024831903,0.00063943816,0.00014814775,0.009158215],"study_design_scores_gemma":[0.0000019588324,0.000027152273,0.9948879,0.000045148372,0.0000064726382,0.000098394696,0.003986584,0.00014549395,0.000083304614,0.00008294693,0.0006319704,0.000002721562],"about_ca_topic_score_codex":0.011190033,"about_ca_topic_score_gemma":0.019018872,"teacher_disagreement_score":0.011190033,"about_ca_system_score_codex":0.00075106154,"about_ca_system_score_gemma":0.0007856457,"threshold_uncertainty_score":0.022249758},"labels":[],"label_agreement":null},{"id":"W2802660039","doi":"10.1108/maj-08-2017-1629","title":"Review of SOX in the business ethics literature","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":12,"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":"","keywords":"Scope (computer science); Stakeholder; Audit; Originality; Business ethics; Categorization; Accounting; Empirical research; Engineering ethics; Sociology; Psychology; Business; Public relations; Qualitative research; Political science; Social science; Computer science; Epistemology; Engineering","score_opus":0.24217347445813528,"score_gpt":0.45264432234914687,"score_spread":0.2104708478910116,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2802660039","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0010362552,0.9828263,0.00041538136,0.007472289,0.003053582,0.000038530183,0.00007588538,0.000011351569,0.0050705182],"genre_scores_gemma":[0.0177706,0.97266555,0.00088925305,0.0053131892,0.0021196415,0.0000952785,0.00015448069,0.000021310863,0.0009706874],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.97749466,0.010095561,0.004658951,0.0012385055,0.0059982333,0.0005141179],"domain_scores_gemma":[0.8188739,0.13766493,0.0132730575,0.0028819533,0.025335807,0.0019703507],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.015570061,0.0006648739,0.0016471314,0.02047881,0.0016066924,0.0052672294,0.0012874588,0.0025053276,0.0051912614],"category_scores_gemma":[0.09170797,0.00060967356,0.0011047717,0.020184211,0.0032778347,0.0045373677,0.002729008,0.0024030611,0.0010982784],"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":[0.000076827084,0.00004412145,0.0014689047,0.19761041,0.00035283007,0.0006459792,0.005590372,0.0003453912,0.0004956119,0.03164349,0.12615651,0.6355696],"study_design_scores_gemma":[0.000008349438,0.000040708153,0.003101644,0.28442448,0.0002565181,0.0008231469,0.0028440834,0.000079283316,0.00015426418,0.004169195,0.7040733,0.000024961691],"about_ca_topic_score_codex":0.0037262393,"about_ca_topic_score_gemma":0.008383129,"teacher_disagreement_score":0.02047881,"about_ca_system_score_codex":0.004823547,"about_ca_system_score_gemma":0.017420238,"threshold_uncertainty_score":0.08234334},"labels":[],"label_agreement":null},{"id":"W2899158335","doi":"10.1108/maj-02-2018-1794","title":"Audit negotiations","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","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":false,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Audit; Accounting; External auditor; Business; Auditor independence; Negotiation; Officer; Joint audit; Auditor's report; Quality audit; Internal audit; Political science","score_opus":0.009722139781128788,"score_gpt":0.20478093262751335,"score_spread":0.19505879284638455,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2899158335","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.018548878,0.0027138307,0.016607922,0.015337348,0.002425047,0.00071851735,0.00043253115,0.00049730885,0.9427186],"genre_scores_gemma":[0.61399275,0.0028632635,0.015519073,0.0072561456,0.0016493348,0.0007119603,0.0007017432,0.0004998611,0.35680583],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","domain_scores_codex":[0.96833736,0.012870771,0.002474402,0.0026625083,0.010197088,0.0034579753],"domain_scores_gemma":[0.96559995,0.011577577,0.0044805873,0.007005099,0.0072680176,0.0040686876],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.018358571,0.0005550883,0.00046688592,0.002437346,0.0067380485,0.0143934935,0.002293696,0.002963405,0.10132949],"category_scores_gemma":[0.052856844,0.0005012254,0.000710274,0.0031900455,0.0033202986,0.0074277082,0.012051774,0.0038901188,0.022355974],"study_design_candidate":"qualitative","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":[0.00022308744,0.00014095419,0.005908079,0.00048057907,0.000037219288,0.00061317405,0.0065604667,0.0011423803,0.00056372455,0.6179365,0.122729294,0.24366464],"study_design_scores_gemma":[0.000034190925,0.00006600247,0.0031342057,0.0005560723,0.000016308644,0.0004842751,0.00607323,0.000716155,0.00061517995,0.07361963,0.9146443,0.000040555864],"about_ca_topic_score_codex":0.0018868499,"about_ca_topic_score_gemma":0.0016369333,"teacher_disagreement_score":0.10132949,"about_ca_system_score_codex":0.004471172,"about_ca_system_score_gemma":0.00822851,"threshold_uncertainty_score":0.3389809},"labels":[],"label_agreement":null},{"id":"W2899469106","doi":"10.1108/maj-06-2017-1572","title":"The determinants of audit report lag: a meta-analysis","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":162,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Accounting; Audit; Auditor's report; Business; Audit evidence; Joint audit; Auditor independence; Proxy (statistics); Corporate governance; Lag; Information technology audit; Internal audit; Finance; Computer science","score_opus":0.02831300998480776,"score_gpt":0.2604095128466142,"score_spread":0.23209650286180641,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2899469106","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.08747807,0.898977,0.00694286,0.001518064,0.00041819003,0.0006293827,0.0026272354,0.000110458306,0.0012986993],"genre_scores_gemma":[0.8186036,0.17042683,0.0063102106,0.0010552885,0.00032828463,0.0012010364,0.001607174,0.00007845952,0.00038912112],"study_design_codex":"meta_analysis","study_design_gemma":"meta_analysis","domain_scores_codex":[0.9674883,0.018572357,0.0074101756,0.0029891687,0.0029356263,0.00060445117],"domain_scores_gemma":[0.7239104,0.23568746,0.02415604,0.008284529,0.006980944,0.000980538],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.050774056,0.0013384689,0.00573692,0.009605428,0.00071230007,0.0047320374,0.0021473896,0.0017483,0.0032005445],"category_scores_gemma":[0.12900265,0.0010196097,0.032343723,0.010932325,0.0009657563,0.0031160808,0.001589891,0.0021867622,0.0002685384],"study_design_candidate":"meta_analysis","study_design_consensus":"meta_analysis","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0020873712,0.0001197681,0.1582257,0.08604596,0.7208419,0.00025500768,0.00049275416,0.00097576913,0.00016360245,0.0008738838,0.0010776821,0.02884067],"study_design_scores_gemma":[0.00038010065,0.0006046896,0.058788907,0.02303381,0.9103037,0.00029854363,0.00048519572,0.0014275057,0.0003384947,0.0016513229,0.0026210544,0.000066607674],"about_ca_topic_score_codex":0.0049871868,"about_ca_topic_score_gemma":0.0077003636,"teacher_disagreement_score":0.050774056,"about_ca_system_score_codex":0.0021198753,"about_ca_system_score_gemma":0.003518276,"threshold_uncertainty_score":0.26852208},"labels":[],"label_agreement":null},{"id":"W2906369351","doi":"10.1108/maj-04-2024-4315","title":"Do auditors consider clients’ compliance with environmental regulations?","year":2025,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":5,"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 British Columbia; Centre for Social Innovation; University of Toronto","funders":"","keywords":"Compliance (psychology); Audit; Business; Accounting; Environmental compliance; Psychology; Environmental science; Environmental protection; Social psychology","score_opus":0.025867505005112135,"score_gpt":0.26080129016624154,"score_spread":0.2349337851611294,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2906369351","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97575665,0.0010118524,0.00089489605,0.011089559,0.00005655437,0.000052656287,0.00012827996,0.000032922784,0.010976753],"genre_scores_gemma":[0.99783844,0.0003509598,0.0002376029,0.00081541674,0.000028929206,0.000015124124,0.00004197882,0.000005405334,0.0006661889],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.96429616,0.013884915,0.0036131386,0.0017499528,0.013105123,0.0033507722],"domain_scores_gemma":[0.74590266,0.07274162,0.13883834,0.009380465,0.02136416,0.011772671],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02010033,0.00020875028,0.0004922633,0.002082943,0.0017398306,0.0061567808,0.0014055583,0.002157885,0.004660338],"category_scores_gemma":[0.14794068,0.0006077008,0.00045479755,0.0026665104,0.0026815354,0.004015433,0.0029620754,0.0026161529,0.0006820724],"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":[0.00008727124,0.0002652165,0.92643553,0.000105945815,0.000075241194,0.0002953959,0.012611968,0.00021441112,0.00024774545,0.0010782765,0.002844963,0.05573801],"study_design_scores_gemma":[0.000020411937,0.0001862102,0.9209096,0.0004499264,0.00006327163,0.0010797796,0.06007052,0.0015577896,0.0006874332,0.0035216939,0.011341887,0.00011147873],"about_ca_topic_score_codex":0.016112382,"about_ca_topic_score_gemma":0.014636884,"teacher_disagreement_score":0.02010033,"about_ca_system_score_codex":0.004027695,"about_ca_system_score_gemma":0.0059636035,"threshold_uncertainty_score":0.10630196},"labels":[],"label_agreement":null},{"id":"W2907720062","doi":"10.1108/maj-11-2017-1704","title":"Corporate governance, European bank performance and the financial crisis","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":36,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Corporate governance; Shareholder; Financial crisis; Business; Financial system; Accounting; Unemployment; Agency (philosophy); Economics; Finance; Macroeconomics","score_opus":0.009597277657164185,"score_gpt":0.16550313433616956,"score_spread":0.15590585667900536,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2907720062","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9766972,0.0038736355,0.00020345362,0.0030089926,0.00005865345,0.000021067512,0.00028910744,0.000019897188,0.015828054],"genre_scores_gemma":[0.99854714,0.0005045812,0.000060621795,0.00019360217,0.000028527822,0.000005531995,0.00014470998,0.0000034754266,0.0005117877],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99804306,0.0008595651,0.0001980177,0.00022867226,0.0002635304,0.00040716166],"domain_scores_gemma":[0.98423934,0.0024746165,0.009499056,0.0005159851,0.0016274668,0.0016434725],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0033844926,0.00024513237,0.00039163482,0.0015455767,0.00061793166,0.004206041,0.00026614324,0.000744352,0.0034620694],"category_scores_gemma":[0.011725467,0.00008884543,0.0001812794,0.002516628,0.0015567442,0.0017862304,0.0017784009,0.00066590286,0.0004178418],"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":[0.00040551933,0.00022920563,0.9439094,0.00011054903,0.00010887998,0.0002337129,0.0016082835,0.0013781629,0.00018272507,0.00592868,0.0047116117,0.04119329],"study_design_scores_gemma":[0.000014841187,0.000065172375,0.99182886,0.00013803442,0.000016955053,0.00009288295,0.00206447,0.00047171157,0.00010984439,0.0010684585,0.004117295,0.0000113736],"about_ca_topic_score_codex":0.004682587,"about_ca_topic_score_gemma":0.00361563,"teacher_disagreement_score":0.004682587,"about_ca_system_score_codex":0.0011882428,"about_ca_system_score_gemma":0.0007870484,"threshold_uncertainty_score":0.017899096},"labels":[],"label_agreement":null},{"id":"W2946083577","doi":"10.1108/maj-07-2018-1938","title":"How do audit fees change? Effects of firm size and section 404(b) compliance","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"","keywords":"Audit; Accounting; Business; Compliance (psychology); Originality; Section (typography); Price premium; Panel data; Quality audit; Value (mathematics); Economics; Willingness to pay; Econometrics; Advertising; Microeconomics; Psychology","score_opus":0.01148689918548596,"score_gpt":0.20341450925703083,"score_spread":0.19192761007154488,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2946083577","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99448204,0.0003754184,0.0004705772,0.0012580742,0.000026362757,0.000040075764,0.00067194743,0.000026445603,0.002649209],"genre_scores_gemma":[0.99838316,0.000054035598,0.000070964335,0.00011151509,0.000020379162,0.000010042495,0.0003411906,0.00000571975,0.0010031159],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99439776,0.0015931875,0.0006294113,0.001049022,0.0013961105,0.00093448826],"domain_scores_gemma":[0.82653296,0.053619657,0.10668082,0.0043366593,0.0035017384,0.0053281295],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004943255,0.00015807858,0.00040984713,0.0011051471,0.0004547035,0.0021677848,0.0009997817,0.001275834,0.0067551243],"category_scores_gemma":[0.04687456,0.00024785334,0.00070242205,0.0015816679,0.0008904129,0.0017798897,0.0010687837,0.0013733814,0.0010152188],"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":[0.00018268342,0.00023849394,0.9884476,0.000026387306,0.00010077639,0.00013470037,0.00021692249,0.0011380953,0.00027367205,0.00025622707,0.00091375166,0.008070635],"study_design_scores_gemma":[0.000004093057,0.000105550054,0.9982679,0.000008512225,0.000017287028,0.000040126022,0.00022497661,0.00058104953,0.000119565564,0.00016827905,0.00045615475,0.000006449466],"about_ca_topic_score_codex":0.013610806,"about_ca_topic_score_gemma":0.0126062445,"teacher_disagreement_score":0.013610806,"about_ca_system_score_codex":0.0013374272,"about_ca_system_score_gemma":0.00092499,"threshold_uncertainty_score":0.027063191},"labels":[],"label_agreement":null},{"id":"W2975849860","doi":"10.1108/maj-11-2019-2475","title":"Salary perception and career prospects in audit firms","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"","keywords":"Audit; Salary; Accounting; Joint audit; Business; Quality audit; Internal audit; Psychology; Economics","score_opus":0.012733002253012807,"score_gpt":0.1975902030787733,"score_spread":0.18485720082576051,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2975849860","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99831057,0.000132866,0.00007597917,0.00024850018,0.000008710727,0.0000029855332,0.000050731633,0.0000021468497,0.001167476],"genre_scores_gemma":[0.99948955,0.0000369743,0.0000349278,0.000030115274,0.000007992601,0.0000012510249,0.000041276537,8.017691e-7,0.0003571036],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99880815,0.00031075577,0.000096257085,0.000099807665,0.00038071867,0.00030431652],"domain_scores_gemma":[0.96599734,0.0069813556,0.016865704,0.0006492948,0.0026638242,0.0068424833],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021394163,0.00009041272,0.00017034913,0.0008985227,0.0006913409,0.0018024713,0.00025127662,0.00028204347,0.004742498],"category_scores_gemma":[0.011159042,0.00010262619,0.00020337889,0.00079805433,0.00042279033,0.0005195707,0.00078154705,0.0006720597,0.0004956316],"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":[0.0000619576,0.00008743457,0.9939208,0.000011868686,0.00000928762,0.000033443128,0.0005705568,0.00007552686,0.00010249284,0.00012710183,0.00018216258,0.004817497],"study_design_scores_gemma":[0.0000020345763,0.0000658385,0.99747854,0.000010605547,0.0000032921698,0.0000403873,0.0017354193,0.00014888801,0.000048135185,0.0000711343,0.00039126928,0.000004329519],"about_ca_topic_score_codex":0.004959119,"about_ca_topic_score_gemma":0.0054848352,"teacher_disagreement_score":0.004959119,"about_ca_system_score_codex":0.000695658,"about_ca_system_score_gemma":0.0008263269,"threshold_uncertainty_score":0.015865266},"labels":[],"label_agreement":null},{"id":"W2976403616","doi":"10.1108/maj-05-2018-1883","title":"Share price response to the SEC administrative proceedings against Chinese auditors","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","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":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Windsor; Toronto Metropolitan University","funders":"","keywords":"Accounting; Audit; Commission; Business; Settlement (finance); Value (mathematics); Share price; Jurisdiction; Enforcement; Work (physics); Stock exchange; Finance; Political science; Law","score_opus":0.008694021389607695,"score_gpt":0.22941880320528554,"score_spread":0.22072478181567784,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2976403616","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9974185,0.000014835002,0.00004368891,0.00020014803,0.0000056207095,0.000011908602,0.000016626936,0.000002535872,0.0022861396],"genre_scores_gemma":[0.99939775,0.000016505472,0.00001731318,0.00005337684,0.000007747159,0.000005315249,0.000013807221,0.0000011061614,0.00048719128],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9963781,0.00086423784,0.00024226385,0.00031405315,0.0016720048,0.0005292997],"domain_scores_gemma":[0.96939015,0.0052492986,0.019110449,0.0012912202,0.0037501024,0.0012088836],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025321818,0.00020601408,0.0002519863,0.0008789703,0.0014938256,0.0021660586,0.0004774682,0.0006603147,0.0032209042],"category_scores_gemma":[0.021280995,0.00016110002,0.00018684329,0.0010973989,0.0014061903,0.0008754794,0.0012483181,0.0012901758,0.00029003114],"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":[0.0003100473,0.00021574207,0.94021463,0.00006220723,0.000064830165,0.00074201316,0.028079486,0.00031419095,0.0028673117,0.001348404,0.001495267,0.024285814],"study_design_scores_gemma":[0.0000066853386,0.0001100591,0.9801033,0.000013765308,0.000019421419,0.000117418596,0.016632523,0.0005881642,0.0008501534,0.00029389118,0.0012433988,0.000021263799],"about_ca_topic_score_codex":0.017519165,"about_ca_topic_score_gemma":0.015655586,"teacher_disagreement_score":0.017519165,"about_ca_system_score_codex":0.002503076,"about_ca_system_score_gemma":0.001709841,"threshold_uncertainty_score":0.034834385},"labels":[],"label_agreement":null},{"id":"W3000055657","doi":"10.1108/maj-12-2018-2109","title":"Audit committee characteristics and tax aggressiveness","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":77,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"HEC Montréal; Université du Québec à Montréal","funders":"","keywords":"Audit committee; Accounting; Business; Joint audit; Chief audit executive; Audit plan; Audit evidence; Diligence; Internal audit; Auditor independence; Information technology audit; Corporate governance; Audit; Tax avoidance; Finance; Double taxation; Psychology","score_opus":0.010401465929693831,"score_gpt":0.20096714551522418,"score_spread":0.19056567958553036,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3000055657","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9925136,0.00032985708,0.00053356134,0.00033258117,0.000015515217,0.0000709389,0.00046554138,0.000016698585,0.0057216687],"genre_scores_gemma":[0.9982663,0.00010931442,0.00020583978,0.000033233628,0.000012690464,0.00001006001,0.00026240252,0.000003925276,0.0010962344],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9953418,0.0007718183,0.00057674525,0.00034011927,0.0021899126,0.0007796601],"domain_scores_gemma":[0.8997764,0.012200798,0.06290308,0.0038932366,0.013977922,0.007248601],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0041366094,0.00014690805,0.00025875308,0.0027306033,0.0015941104,0.0024594376,0.0005129664,0.0002967338,0.0035409182],"category_scores_gemma":[0.023167705,0.00016371897,0.0002033905,0.0035670346,0.0008588229,0.0007926837,0.0010619704,0.0007157476,0.00042172562],"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":[0.00006294774,0.000049815426,0.98344433,0.000045067194,0.000040571445,0.00007548602,0.0013920829,0.000369598,0.00029936156,0.00046736677,0.001296348,0.012456965],"study_design_scores_gemma":[0.0000021393498,0.000020785232,0.99468637,0.000036286438,0.000012116058,0.00007099312,0.001966322,0.00023475356,0.00017240859,0.00013309724,0.0026545536,0.000010193368],"about_ca_topic_score_codex":0.1632531,"about_ca_topic_score_gemma":0.2539185,"teacher_disagreement_score":0.1632531,"about_ca_system_score_codex":0.0048706844,"about_ca_system_score_gemma":0.0056855106,"threshold_uncertainty_score":0.3246057},"labels":[],"label_agreement":null},{"id":"W3001108255","doi":"10.1108/maj-01-2019-2162","title":"Internal audit: from effectiveness to organizational significance","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":68,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université Laval","funders":"","keywords":"Organizational learning; Organizational effectiveness; Organizational performance; Knowledge management; Audit; Disappointment; Business; Internal audit; Originality; Accounting; Public relations; Psychology; Sociology; Political science; Computer science; Qualitative research; Social psychology","score_opus":0.009253030390189333,"score_gpt":0.20376765963694216,"score_spread":0.19451462924675283,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3001108255","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.75966835,0.0040145386,0.033099774,0.015871055,0.00023621689,0.00040219456,0.0000801776,0.00011178129,0.18651603],"genre_scores_gemma":[0.99836844,0.00015341876,0.00091634825,0.0001281544,0.00002849213,0.00002582077,0.000007864112,0.0000062128315,0.0003652853],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.96476704,0.021896357,0.0018214276,0.0016019113,0.0070892824,0.002823972],"domain_scores_gemma":[0.8807832,0.06997659,0.021623675,0.0069222976,0.01267141,0.008022795],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.022650713,0.00042051912,0.0005301845,0.004615996,0.0020059806,0.00939713,0.0010311715,0.00093430665,0.0028109576],"category_scores_gemma":[0.06164791,0.00030186508,0.00038884173,0.0031227977,0.016414091,0.006350354,0.007552947,0.001972104,0.00026539597],"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":[0.00048688264,0.0007278098,0.3179184,0.0014336258,0.0002508769,0.00039378923,0.045405313,0.0040926905,0.0017682322,0.3641525,0.0021591743,0.26121074],"study_design_scores_gemma":[0.00015175356,0.0016925355,0.55070114,0.0020116698,0.0002868957,0.0006738832,0.14470068,0.007201361,0.0052343244,0.24505171,0.04214354,0.00015048891],"about_ca_topic_score_codex":0.0014880898,"about_ca_topic_score_gemma":0.0011821324,"teacher_disagreement_score":0.022650713,"about_ca_system_score_codex":0.005635118,"about_ca_system_score_gemma":0.004978553,"threshold_uncertainty_score":0.1197899},"labels":[],"label_agreement":null},{"id":"W3003324859","doi":"10.1108/maj-01-2019-2157","title":"Offshore trading activities and audit fees: a textual approach","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Audit; Business; Accounting; Submarine pipeline; Sample (material); Marketing","score_opus":0.016182687581163178,"score_gpt":0.20205928167797965,"score_spread":0.18587659409681648,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3003324859","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9578069,0.0015859872,0.00982629,0.0014677821,0.00008130335,0.00045759816,0.00873518,0.00007417347,0.019964786],"genre_scores_gemma":[0.98626673,0.00070245756,0.0060601477,0.00021809278,0.0001328509,0.0004782888,0.0028311862,0.000032182925,0.0032781817],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.994922,0.0022350128,0.0008661181,0.0004477163,0.0012956436,0.00023350459],"domain_scores_gemma":[0.9120581,0.051878877,0.02729373,0.0020939137,0.0060100895,0.0006652997],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003000599,0.00032554258,0.00029390052,0.008076716,0.00068759883,0.003085202,0.000574867,0.0004987443,0.00856475],"category_scores_gemma":[0.041241404,0.00019580907,0.00043730106,0.01036459,0.0010187145,0.0022776544,0.0018383056,0.0006702556,0.0011020661],"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":[0.0006877247,0.0004768248,0.81959164,0.0027402577,0.00019701125,0.00094748824,0.025152344,0.0014018214,0.0022629248,0.010280834,0.0061793867,0.13008168],"study_design_scores_gemma":[0.00006015177,0.00050596,0.88600653,0.0019790225,0.00026269656,0.0010160768,0.05049762,0.010814607,0.0028130517,0.0085722,0.037368104,0.00010399531],"about_ca_topic_score_codex":0.0042925877,"about_ca_topic_score_gemma":0.0049788314,"teacher_disagreement_score":0.00856475,"about_ca_system_score_codex":0.0016206129,"about_ca_system_score_gemma":0.00095411466,"threshold_uncertainty_score":0.028651893},"labels":[],"label_agreement":null},{"id":"W3007179266","doi":"10.1108/maj-08-2018-1969","title":"Corporate governance and compliance with IFRS 7","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Accounting; Corporate governance; Compliance (psychology); Originality; Business; International Financial Reporting Standards; Stock exchange; Audit committee; Audit; Independence (probability theory); Financial statement; Finance; Political science; Psychology","score_opus":0.027934071277723654,"score_gpt":0.2027424913419293,"score_spread":0.17480842006420563,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3007179266","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9790244,0.00056582334,0.0008405631,0.0012802226,0.000030378427,0.00019073977,0.0009805249,0.000038114173,0.01704928],"genre_scores_gemma":[0.9976152,0.00013258972,0.00044281964,0.000063580854,0.000013693947,0.000018114979,0.0004962082,0.0000039705683,0.0012138461],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.984064,0.0023072367,0.0016541234,0.0009286488,0.009503352,0.0015427568],"domain_scores_gemma":[0.8504643,0.01509222,0.08940991,0.0070388787,0.032433666,0.0055610524],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.010078686,0.00019640349,0.00024380795,0.0019806544,0.0011309168,0.0023847476,0.0008191262,0.0004462888,0.0018833812],"category_scores_gemma":[0.053163897,0.000116020536,0.00024349669,0.003086574,0.001620444,0.0007317892,0.0010137134,0.0007509989,0.00026285337],"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":[0.000029361257,0.000068353154,0.9759788,0.000050207796,0.000042186286,0.000050581024,0.0010648391,0.00035101152,0.00022029661,0.0011257242,0.0009767635,0.020042006],"study_design_scores_gemma":[0.0000018406272,0.000029106071,0.9963068,0.000033558663,0.000008157789,0.00004048847,0.00079998886,0.00020943885,0.00018131698,0.00017144479,0.0022077397,0.0000100084],"about_ca_topic_score_codex":0.32751784,"about_ca_topic_score_gemma":0.4161366,"teacher_disagreement_score":0.32751784,"about_ca_system_score_codex":0.0062700836,"about_ca_system_score_gemma":0.015406395,"threshold_uncertainty_score":0.65122294},"labels":[],"label_agreement":null},{"id":"W3033498060","doi":"10.1108/maj-05-2019-2279","title":"The association between voluntary disclosure in audit committee reports and banks’ earnings management","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University; Center for Interuniversity Research and Analysis on Organizations","funders":"","keywords":"Audit committee; Accounting; Chief audit executive; Audit evidence; Joint audit; Internal audit; Business; Audit; Impression management; Audit plan; Corporate governance; Commission; Earnings management; Information technology audit; Earnings; Psychology; Finance","score_opus":0.007619830028546253,"score_gpt":0.19396628643448255,"score_spread":0.1863464564059363,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3033498060","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.993032,0.0007143071,0.0005943872,0.0008715372,0.00004176474,0.000020203603,0.00038258563,0.000017174772,0.004326045],"genre_scores_gemma":[0.99928254,0.00010212085,0.0001607526,0.00003785736,0.000034116543,0.000005293023,0.00013761444,0.0000022635852,0.00023746006],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9917522,0.0033567806,0.001515799,0.00048957055,0.0023070155,0.0005785983],"domain_scores_gemma":[0.686868,0.06688889,0.2136557,0.010554839,0.01761816,0.004414395],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007676946,0.00013470398,0.00016907591,0.002030702,0.0005917253,0.002497746,0.00042890946,0.00037504136,0.0019637875],"category_scores_gemma":[0.081700474,0.0001533125,0.00019500084,0.0028159248,0.00084094185,0.0011367493,0.0011182352,0.0007386309,0.00027786454],"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":[0.000042979584,0.00004857501,0.9881776,0.000037314683,0.000033328397,0.000025051319,0.0005262587,0.000091955364,0.00009546702,0.00039169798,0.0005203306,0.010009553],"study_design_scores_gemma":[0.0000023943978,0.00005180141,0.9966814,0.00006114697,0.00001770098,0.00008201212,0.0011214749,0.0003168141,0.00018281178,0.00039652784,0.0010752225,0.000010552496],"about_ca_topic_score_codex":0.004991422,"about_ca_topic_score_gemma":0.007506431,"teacher_disagreement_score":0.007676946,"about_ca_system_score_codex":0.0009396529,"about_ca_system_score_gemma":0.0013566363,"threshold_uncertainty_score":0.04060006},"labels":[],"label_agreement":null},{"id":"W3048641971","doi":"10.1108/maj-04-2019-2267","title":"The effect of religiosity–morality interaction on auditor independence in Egypt","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Islamic Finance and Banking Studies","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of New Brunswick","funders":"","keywords":"Auditor independence; Religious orientation; Religiosity; Independence (probability theory); Audit; Social psychology; Accounting; Psychology; Test (biology); Business; Statistics; Internal audit; Mathematics; Joint audit","score_opus":0.010996041307941696,"score_gpt":0.2315483607409163,"score_spread":0.22055231943297463,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3048641971","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99900216,0.00003165324,0.000091094545,0.00004889947,0.000002603969,0.0000084014355,0.00001463446,0.0000019932716,0.0007984554],"genre_scores_gemma":[0.9994271,0.000026740605,0.000114897266,0.000014145421,0.0000017522381,0.000009669827,0.000013090788,0.0000011920815,0.0003915031],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99741757,0.0012169493,0.00016204697,0.00020256122,0.00060531334,0.0003954961],"domain_scores_gemma":[0.9858897,0.006546776,0.0039696824,0.0010374208,0.0011450439,0.0014113201],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002569945,0.00024093835,0.0003828176,0.00036630745,0.00068326463,0.0015937195,0.0003003061,0.00028307416,0.0052498644],"category_scores_gemma":[0.00879482,0.00016169451,0.0004328815,0.00036418918,0.0011922931,0.000482495,0.0010599924,0.00091000233,0.0002819448],"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":[0.0035691308,0.0032222632,0.90127695,0.0003190371,0.00042189372,0.00041784273,0.01391157,0.00078189775,0.0062086643,0.0015761756,0.0006917262,0.06760283],"study_design_scores_gemma":[0.000031189862,0.001001226,0.98646855,0.00005277516,0.00009557514,0.000049736605,0.009637488,0.0005291234,0.0011101008,0.0003216274,0.00068231754,0.000020298688],"about_ca_topic_score_codex":0.004653738,"about_ca_topic_score_gemma":0.0064566648,"teacher_disagreement_score":0.0052498644,"about_ca_system_score_codex":0.0013545222,"about_ca_system_score_gemma":0.0019995978,"threshold_uncertainty_score":0.017562509},"labels":[],"label_agreement":null},{"id":"W3084937528","doi":"10.1108/maj-12-2018-2110","title":"Auditors’ judgment subordination and the theory of planned behavior","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Accounting; Audit; Context (archaeology); Business; Subordination (linguistics); Position (finance); Value (mathematics); Originality; External auditor; Going concern; Internal audit; Auditor's report; Psychology; Finance; Social psychology; Computer science","score_opus":0.011771430596995019,"score_gpt":0.20478723946574018,"score_spread":0.19301580886874517,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3084937528","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9153036,0.00065673346,0.047691427,0.0042188466,0.000104483486,0.00037119808,0.00007718749,0.00011137164,0.031465046],"genre_scores_gemma":[0.9976411,0.000057503614,0.0018846196,0.000110412664,0.000015750866,0.000053720847,0.000012395332,0.0000040854306,0.00022048707],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9739571,0.020203212,0.00079575594,0.001261555,0.0028111285,0.000971161],"domain_scores_gemma":[0.7694853,0.15833703,0.047989067,0.009378308,0.009576362,0.005233864],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.017265659,0.0004501407,0.00039219862,0.001594165,0.0010511421,0.003191797,0.00056090293,0.0010108106,0.001438049],"category_scores_gemma":[0.08495572,0.00036028438,0.00053411495,0.0008362911,0.005651357,0.001789257,0.0011072488,0.0022321546,0.00020182611],"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":[0.0008536877,0.001294522,0.7722691,0.00037403064,0.00044369398,0.0007165828,0.040977348,0.01193605,0.0015656564,0.08991302,0.0019384101,0.07771786],"study_design_scores_gemma":[0.0002562515,0.0014839132,0.6870434,0.0004107136,0.00018824851,0.00065224525,0.015532642,0.049309544,0.0013620133,0.23647115,0.007072436,0.00021745334],"about_ca_topic_score_codex":0.006586919,"about_ca_topic_score_gemma":0.00535341,"teacher_disagreement_score":0.017265659,"about_ca_system_score_codex":0.0037040084,"about_ca_system_score_gemma":0.0041668396,"threshold_uncertainty_score":0.09131062},"labels":[],"label_agreement":null},{"id":"W3108859335","doi":"10.1108/maj-11-2019-2477","title":"The role of the Big 4 and second-tier international networks in redeveloping China’s audit market","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Lakehead University","funders":"","keywords":"Accounting; Quality audit; Audit; Business; Sample (material); Joint audit; Big Four; Actuarial science; Economics; Internal audit","score_opus":0.005734636528152272,"score_gpt":0.1779304510810619,"score_spread":0.17219581455290964,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3108859335","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99589527,0.00010862641,0.00013117473,0.00030079624,0.0000044949697,0.000012963297,0.000028357385,0.000003890039,0.0035143257],"genre_scores_gemma":[0.99915123,0.00003352432,0.000046170215,0.000026926558,0.0000030178883,0.0000029690439,0.000016614953,0.0000010549193,0.00071858306],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99912053,0.0002065258,0.00004210405,0.00012096195,0.00020008865,0.00030966641],"domain_scores_gemma":[0.9953505,0.00066386716,0.002274615,0.00019622174,0.0004166212,0.0010982491],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001669146,0.00011000677,0.00012426362,0.0012663631,0.0008998043,0.0017476552,0.00038455465,0.0002792562,0.003333157],"category_scores_gemma":[0.0035507693,0.000095525524,0.00012342646,0.0009952589,0.0011703466,0.0014512948,0.0012842831,0.00033751834,0.00012959918],"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":[0.00006920442,0.00005849306,0.9528987,0.000040285817,0.000015780757,0.0003393801,0.010096478,0.00035296023,0.00077950076,0.00619577,0.00087124907,0.028282255],"study_design_scores_gemma":[0.0000028653228,0.0000337507,0.9835931,0.000030125177,0.000007916498,0.00006213573,0.010392617,0.0011825266,0.00027289081,0.0007302359,0.00368131,0.0000105864865],"about_ca_topic_score_codex":0.025867162,"about_ca_topic_score_gemma":0.052827645,"teacher_disagreement_score":0.025867162,"about_ca_system_score_codex":0.002078168,"about_ca_system_score_gemma":0.002929239,"threshold_uncertainty_score":0.051433206},"labels":[],"label_agreement":null},{"id":"W3121765020","doi":"10.1108/maj-10-2017-1687","title":"Executive compensation and compensation risk: evidence from technology firms","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Executive compensation; Corporate governance; Shareholder; Stock options; Business; Compensation (psychology); Stock (firearms); Accounting; Shareholder value; Finance","score_opus":0.020473251948389167,"score_gpt":0.22609496409298552,"score_spread":0.20562171214459635,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121765020","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9968077,0.0013301114,0.000095407566,0.0002089447,0.0000062151275,0.000006235319,0.00014458719,0.0000019587865,0.0013989022],"genre_scores_gemma":[0.9993863,0.00022597179,0.000019314948,0.00003598888,0.000014476938,0.000001505779,0.000115446914,5.699921e-7,0.00020033665],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9983767,0.00031538913,0.00019706586,0.0002999822,0.00046322696,0.00034758545],"domain_scores_gemma":[0.95544803,0.009451702,0.03074333,0.0010963089,0.0011207152,0.0021399548],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016004621,0.00018442425,0.0003097423,0.0020413168,0.00051138754,0.0015498608,0.00040594532,0.00073594373,0.0032811954],"category_scores_gemma":[0.014654529,0.0001486524,0.00052403385,0.002016956,0.0006058718,0.000961429,0.0010245168,0.0006804444,0.00033215998],"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":[0.000070930975,0.000048264148,0.99524325,0.000027287322,0.00005215613,0.00014257232,0.00031943715,0.00012258287,0.000060527043,0.0001817434,0.00014515128,0.0035861586],"study_design_scores_gemma":[0.000004090174,0.000060009133,0.99876416,0.00003005851,0.000022334776,0.00011844655,0.000490985,0.000084037165,0.00004507005,0.000064161584,0.00031287683,0.0000037510608],"about_ca_topic_score_codex":0.0063706385,"about_ca_topic_score_gemma":0.007876591,"teacher_disagreement_score":0.0063706385,"about_ca_system_score_codex":0.0006285821,"about_ca_system_score_gemma":0.0005222711,"threshold_uncertainty_score":0.0126671195},"labels":[],"label_agreement":null},{"id":"W3122740566","doi":"10.1108/maj-01-2013-0801","title":"Effect of <i>guanxi</i> and ethical orientations on Chinese auditors' ethical reasoning","year":2013,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":14,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Guanxi; Audit; Psychology; Business ethics; Idealism; Relativism; Social psychology; Value (mathematics); Originality; Accounting; China; Public relations; Business; Epistemology; Political science; Law","score_opus":0.03368341325616198,"score_gpt":0.3922261457519246,"score_spread":0.35854273249576263,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122740566","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9986394,0.00003429171,0.000079829595,0.00010502723,0.0000036537936,0.000008954548,0.000007961644,0.0000017826486,0.0011192173],"genre_scores_gemma":[0.9997073,0.00002597722,0.00008438118,0.00002131406,0.0000026337013,0.000004893592,0.000010145301,8.4491904e-7,0.00014256372],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99437803,0.00232951,0.0005148634,0.00041757748,0.0018269246,0.00053316983],"domain_scores_gemma":[0.9643039,0.012871597,0.013731111,0.0020697855,0.00359137,0.0034321654],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006929592,0.00026898552,0.00023184993,0.0008005671,0.001082707,0.0016335681,0.00029982894,0.0003710954,0.0016143126],"category_scores_gemma":[0.01855693,0.00019680579,0.00046225666,0.0008607456,0.002110933,0.0005579665,0.0011762466,0.0007894931,0.00011446875],"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":[0.00013726729,0.000089611785,0.9833075,0.000044884477,0.00007659757,0.00012393073,0.0066632484,0.00013168337,0.0007507082,0.00038848445,0.00013188634,0.00815424],"study_design_scores_gemma":[0.000008063554,0.000050829454,0.9948225,0.000021134358,0.000024477713,0.000037461705,0.0038616734,0.00041629776,0.0002576645,0.00021803645,0.00026799022,0.000013860766],"about_ca_topic_score_codex":0.02227383,"about_ca_topic_score_gemma":0.029459907,"teacher_disagreement_score":0.02227383,"about_ca_system_score_codex":0.0020237234,"about_ca_system_score_gemma":0.0037230048,"threshold_uncertainty_score":0.044288397},"labels":[],"label_agreement":null},{"id":"W3206957271","doi":"10.1108/maj-11-2020-2910","title":"Trade-offs in the relationship between competition and audit quality","year":2021,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Audit; Competition (biology); Quality audit; Originality; Quality (philosophy); Business; Accounting; Industrial organization; Economics; Performance audit; Marketing; Joint audit; Internal audit; Psychology","score_opus":0.036689325770040505,"score_gpt":0.2640259913102497,"score_spread":0.22733666554020918,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3206957271","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97769016,0.0013495043,0.002524195,0.002238865,0.000017917222,0.000037641254,0.00015574944,0.000015396434,0.015970614],"genre_scores_gemma":[0.99946016,0.000050143928,0.0001673292,0.000065424334,0.000008235651,0.00000287531,0.000021172504,0.0000019885033,0.00022273368],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99208367,0.0031981736,0.0005426405,0.0010941962,0.0022425354,0.00083878735],"domain_scores_gemma":[0.81982446,0.1204592,0.04295857,0.003274683,0.0088495985,0.0046333815],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008585023,0.00012912268,0.00037273415,0.001830461,0.0008284205,0.00341705,0.00061243493,0.00077359646,0.0051850667],"category_scores_gemma":[0.045275327,0.00025378374,0.00045982917,0.0021475682,0.003729569,0.0020688036,0.0015276588,0.00137454,0.0003439211],"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":[0.00019717538,0.00010047872,0.96919996,0.00008414421,0.00013331683,0.0001389206,0.0006885497,0.0023386849,0.0005733834,0.011442733,0.00046079766,0.014641809],"study_design_scores_gemma":[0.000014806925,0.00024978752,0.9822505,0.00006812003,0.000036885285,0.00012889881,0.0018668826,0.0040269364,0.00037420742,0.009993184,0.00095757225,0.000032121152],"about_ca_topic_score_codex":0.009481471,"about_ca_topic_score_gemma":0.01706847,"teacher_disagreement_score":0.009481471,"about_ca_system_score_codex":0.0034791892,"about_ca_system_score_gemma":0.001958077,"threshold_uncertainty_score":0.045402467},"labels":[],"label_agreement":null},{"id":"W4212914719","doi":"10.1108/maj-05-2021-3149","title":"The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":76,"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 Windsor; Toronto Metropolitan University","funders":"","keywords":"Explanatory power; Accrual; Earnings; Pandemic; Earnings management; Earnings response coefficient; Accounting; Value (mathematics); Economics; Relevance (law); Univariate; Demographic economics; Business; Coronavirus disease 2019 (COVID-19); Medicine; Political science; Multivariate statistics; Statistics","score_opus":0.018888829395316255,"score_gpt":0.26412548353027987,"score_spread":0.24523665413496362,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4212914719","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9846651,0.002974249,0.00018297455,0.003582982,0.000089168294,0.000030522526,0.0026144215,0.000009514324,0.0058509605],"genre_scores_gemma":[0.99713504,0.0012962358,0.00006972604,0.0003245453,0.00006537917,0.000005967395,0.0008329471,0.0000020154648,0.00026818906],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989924,0.00027939063,0.0001380459,0.00011788304,0.00026018784,0.00021211483],"domain_scores_gemma":[0.9790744,0.004143859,0.013170952,0.0006893728,0.001967414,0.0009539309],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018221004,0.00017707814,0.0001393929,0.0009951503,0.00039671114,0.0011426787,0.00035163082,0.00043663708,0.0027975328],"category_scores_gemma":[0.012061079,0.00011326375,0.0002728738,0.0014832543,0.000761705,0.00079774635,0.0010530856,0.0010668138,0.00025043066],"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":[0.00010783094,0.00006289051,0.98643154,0.000053505362,0.000045456592,0.00009775887,0.00014110909,0.00010671431,0.000034630266,0.0004025559,0.0013799096,0.011136097],"study_design_scores_gemma":[0.000003879952,0.00007209914,0.996271,0.00011306175,0.000027570517,0.00007640276,0.00090807135,0.00025376116,0.000117596675,0.00026035283,0.0018883508,0.000007834169],"about_ca_topic_score_codex":0.0312704,"about_ca_topic_score_gemma":0.03173508,"teacher_disagreement_score":0.0312704,"about_ca_system_score_codex":0.00074927363,"about_ca_system_score_gemma":0.00138049,"threshold_uncertainty_score":0.062176764},"labels":[],"label_agreement":null},{"id":"W4220710374","doi":"10.1108/maj-03-2021-3048","title":"Auditee’s payout policies: does audit quality matter?","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Saint Mary's University; University of New Brunswick","funders":"","keywords":"Joint audit; Audit; Accounting; Business; Quality audit; Corporate governance; Information asymmetry; Actuarial science; Finance; Internal audit","score_opus":0.01223574876151861,"score_gpt":0.2366601293921635,"score_spread":0.22442438063064488,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4220710374","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9908003,0.001695465,0.0016793807,0.0020061312,0.000045679997,0.000056248155,0.00065276795,0.000018081535,0.0030459461],"genre_scores_gemma":[0.9991714,0.00015258019,0.00013136987,0.00009002206,0.000025248071,0.000005533796,0.00013840984,0.000003144018,0.00028227046],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99111485,0.0033882754,0.0012984463,0.0010199688,0.0021812802,0.0009970973],"domain_scores_gemma":[0.8128092,0.07028892,0.096525036,0.006368426,0.00840771,0.005600694],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009282855,0.00015582448,0.000450523,0.0010705073,0.0005012538,0.002985347,0.000520205,0.0006961742,0.0030624557],"category_scores_gemma":[0.056673564,0.0001839001,0.0005656904,0.0021848371,0.001233405,0.0014673468,0.0009589594,0.0010243274,0.0003177038],"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":[0.00011103668,0.000072037794,0.9909678,0.00004764973,0.00013466738,0.000029304514,0.00021492345,0.0003502139,0.000067013985,0.0003860398,0.00025739166,0.0073619294],"study_design_scores_gemma":[0.000006354654,0.00009037907,0.996545,0.00007451095,0.000063012434,0.000045043522,0.0006271164,0.00077289506,0.00018021688,0.00067540904,0.0009096049,0.000010389],"about_ca_topic_score_codex":0.011141209,"about_ca_topic_score_gemma":0.010069384,"teacher_disagreement_score":0.011141209,"about_ca_system_score_codex":0.0014781639,"about_ca_system_score_gemma":0.0019705447,"threshold_uncertainty_score":0.049093008},"labels":[],"label_agreement":null},{"id":"W4249857828","doi":"10.1108/maj-01-2019-015","title":"Guest editorial","year":2019,"lang":"en","type":"editorial","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":1,"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 Waterloo","funders":"","keywords":"Business; Political science; Accounting","score_opus":0.004689627937918937,"score_gpt":0.20036465040574725,"score_spread":0.1956750224678283,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4249857828","genre_codex":"editorial","genre_gemma":"editorial","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"editorial","genre_consensus":"editorial","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.00006645673,0.0017725207,0.00009504791,0.02434251,0.96612316,0.000032630993,0.000073505136,0.00008074115,0.0074133524],"genre_scores_gemma":[0.0009569047,0.0020655978,0.00013224484,0.017221894,0.9273123,0.000037197286,0.000103063714,0.00009123053,0.052079525],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99554586,0.0007685475,0.00039676487,0.00057477294,0.002178998,0.0005350161],"domain_scores_gemma":[0.98088044,0.0033767335,0.0012985044,0.00086849474,0.008729281,0.0048464937],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004240691,0.0024489593,0.0021507137,0.0035394784,0.0026580682,0.008162805,0.0019323601,0.009838645,0.072131656],"category_scores_gemma":[0.0256532,0.00083400245,0.0014579195,0.00102193,0.0013917045,0.0024543293,0.0021732915,0.008881918,0.04641501],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000021581578,0.0000065183926,0.000020872427,0.00005779414,0.000006240118,0.00014816734,0.0000042878096,0.000009666497,0.00003907595,0.00013939597,0.9950276,0.0045188316],"study_design_scores_gemma":[0.000044757926,0.000019480012,0.00018713954,0.00016479637,0.000018822355,0.00032546424,0.000022332817,0.000070939306,0.000094744944,0.0006753133,0.9983651,0.000011141395],"about_ca_topic_score_codex":0.0009157193,"about_ca_topic_score_gemma":0.0027962069,"teacher_disagreement_score":0.072131656,"about_ca_system_score_codex":0.0023900045,"about_ca_system_score_gemma":0.0025792315,"threshold_uncertainty_score":0.24130446},"labels":[],"label_agreement":null},{"id":"W4283212807","doi":"10.1108/maj-11-2021-3383","title":"Audit quality and COVID-19 restrictions","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":79,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University; McMaster University; Brock University","funders":"","keywords":"Audit; Business; Quality audit; Accounting; Accrual; Work (physics); Quality (philosophy); Originality; Status quo; Actuarial science; Economics; Earnings; Psychology","score_opus":0.030700031591762017,"score_gpt":0.2713237611411056,"score_spread":0.2406237295493436,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4283212807","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9870142,0.00038269593,0.0008137704,0.0012640774,0.000031046166,0.00008958336,0.00066141965,0.000037004553,0.0097060865],"genre_scores_gemma":[0.99840206,0.00008218114,0.00021182135,0.00012293842,0.000018061997,0.000018396086,0.0003154107,0.0000074619725,0.00082162523],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9875372,0.0028634213,0.0017534962,0.0012324704,0.0041410523,0.0024723462],"domain_scores_gemma":[0.79600865,0.024909161,0.14585635,0.007378491,0.01568328,0.010163995],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0058817435,0.00018473048,0.00031371633,0.0018088277,0.0012540957,0.0042962595,0.00090701936,0.00048406931,0.0066404464],"category_scores_gemma":[0.04500635,0.00026045524,0.00035397641,0.0030796048,0.0019916839,0.0015438447,0.0044060554,0.001916822,0.0006114245],"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":[0.00009109126,0.00010368886,0.9842621,0.000046266996,0.00003157233,0.00007607818,0.00080934464,0.00042463158,0.00020588667,0.00044393382,0.00075455796,0.012750854],"study_design_scores_gemma":[0.0000029434768,0.00005856994,0.99549073,0.00004522159,0.000005862428,0.00006349545,0.0018413257,0.00021200826,0.000154724,0.0001637406,0.0019521693,0.000009295736],"about_ca_topic_score_codex":0.029095504,"about_ca_topic_score_gemma":0.034019344,"teacher_disagreement_score":0.029095504,"about_ca_system_score_codex":0.0038534412,"about_ca_system_score_gemma":0.0031886492,"threshold_uncertainty_score":0.05785227},"labels":[],"label_agreement":null},{"id":"W4285385752","doi":"10.1108/maj-05-2020-2684","title":"Audit committee members’ proximity to corporate headquarters and audit fees","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","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":"Concordia University; Center for Interuniversity Research and Analysis on Organizations; Carleton University","funders":"","keywords":"Audit committee; Joint audit; Accounting; Audit; Audit evidence; Chief audit executive; Business; Audit plan; Internal audit; Auditor independence; Information technology audit; Sample (material); External auditor","score_opus":0.015979572714057422,"score_gpt":0.20842609685924215,"score_spread":0.19244652414518473,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285385752","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9947255,0.00057532854,0.00026201247,0.00034662668,0.000024839524,0.000012522085,0.0002714889,0.0000097918255,0.0037719205],"genre_scores_gemma":[0.99876785,0.00013891651,0.00008975635,0.000028939836,0.000022780348,0.0000029731796,0.000118735836,0.0000044779717,0.00082573877],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9966965,0.0008163479,0.0003473246,0.0005289667,0.0008984641,0.0007125014],"domain_scores_gemma":[0.9385788,0.010659937,0.038566057,0.0016443562,0.0035731741,0.006977745],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0017367831,0.00018806227,0.00045258284,0.0019700383,0.0011801972,0.0028396053,0.00077642396,0.0005638185,0.006722311],"category_scores_gemma":[0.01861851,0.0002024166,0.000351547,0.0029967243,0.0010533223,0.0010696551,0.0016433031,0.00072667963,0.0009072035],"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":[0.000066952016,0.00003775653,0.9913146,0.0000326285,0.000041957803,0.00014607386,0.0008993606,0.00016882714,0.00016239153,0.00019321122,0.00063351734,0.0063028214],"study_design_scores_gemma":[0.0000018509137,0.000022478514,0.9961583,0.000024816254,0.000014940299,0.000105259125,0.0024933503,0.000089784495,0.00005435017,0.000053486787,0.00097483763,0.0000066481284],"about_ca_topic_score_codex":0.074411325,"about_ca_topic_score_gemma":0.091907464,"teacher_disagreement_score":0.074411325,"about_ca_system_score_codex":0.0016987183,"about_ca_system_score_gemma":0.0018672397,"threshold_uncertainty_score":0.14795643},"labels":[],"label_agreement":null},{"id":"W4307640791","doi":"10.1108/maj-02-2022-3461","title":"Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"","keywords":"Audit; Joint audit; Accounting; Walk-through test; Audit evidence; Business; Proxy (statistics); Internal audit; Actuarial science; Information technology audit; Audit plan; Chief audit executive; Auditor's report; Statistics","score_opus":0.008285469700766395,"score_gpt":0.227344617095818,"score_spread":0.21905914739505158,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4307640791","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99300283,0.000711947,0.0006759566,0.0014719677,0.000052253505,0.000012370693,0.00007949091,0.000022012233,0.0039711376],"genre_scores_gemma":[0.99925953,0.00009428794,0.0000789633,0.00007909867,0.00003644778,0.0000011039136,0.000022295766,0.00000398707,0.00042435442],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99502975,0.0017047985,0.000508216,0.0006251669,0.0013071367,0.0008249254],"domain_scores_gemma":[0.88526917,0.03849644,0.060587518,0.006805755,0.0039770203,0.0048641344],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005109066,0.00015624227,0.00036788473,0.00074828893,0.0005565659,0.0036509424,0.0005861519,0.00089777086,0.0039895372],"category_scores_gemma":[0.06073482,0.00029173723,0.0004566712,0.0010238995,0.0010921177,0.0024649454,0.0011040163,0.0015763838,0.0005498404],"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":[0.00055821496,0.00032005933,0.94521314,0.000053237996,0.00025002513,0.00024094217,0.0008312026,0.0014076696,0.00074487313,0.0011418115,0.00068331335,0.048555396],"study_design_scores_gemma":[0.000009646726,0.0001136382,0.996073,0.000020686883,0.00003730791,0.00008694457,0.00072975433,0.00080610794,0.00029501435,0.0008722973,0.00094112573,0.000014380997],"about_ca_topic_score_codex":0.0063908454,"about_ca_topic_score_gemma":0.007654512,"teacher_disagreement_score":0.0063908454,"about_ca_system_score_codex":0.001224305,"about_ca_system_score_gemma":0.0011252188,"threshold_uncertainty_score":0.02701968},"labels":[],"label_agreement":null}]}