{"meta":{"query_hash":"115bd7475d0a","filters":{"venue":"The Accounting Review"},"cohort_total":175,"direct_labels_cover":0,"predictions_cover":175,"exported":175,"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/115bd7475d0a","api":"https://metacan.xera.ac/api/v1/cohort?venue=The+Accounting+Review"},"results":[{"id":"W1966587977","doi":"10.2308/accr.2004.79.2.473","title":"Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries","year":2004,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":872,"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":"Reputation; Audit; Credibility; Business; Quality audit; Accounting; Litigation risk analysis; Equity (law); Proxy (statistics); Big Four; Finance; Political science","score_opus":0.024847246643365465,"score_gpt":0.25802094999864833,"score_spread":0.23317370335528287,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1966587977","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94331396,0.031061616,0.015877869,0.006123763,0.0008689774,0.0013406783,0.000010830336,0.00013598974,0.0012663436],"genre_scores_gemma":[0.97208875,0.022780089,0.00025438733,0.0027083575,0.0020339417,0.00006651174,0.0000112524995,0.000032800905,0.00002389625],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9968205,0.00008309025,0.0014493238,0.00054689636,0.0007123771,0.0003877829],"domain_scores_gemma":[0.9429979,0.0012265547,0.054163992,0.0010824633,0.0005129815,0.000016130789],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0069687306,0.00031381025,0.0007603485,0.000058402256,0.00063959416,0.00031482647,0.00071187475,0.000046131976,0.000037529466],"category_scores_gemma":[0.12408244,0.0002010482,0.00019161223,0.0009984133,0.00083190086,0.0008725644,0.00063471554,0.00040892398,0.000066793174],"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":[0.0004131876,0.00005216635,0.1592541,0.0054615093,0.00015817872,0.0000122761585,0.0008119367,0.00034736685,0.000048365393,0.004081283,0.0019956785,0.82736397],"study_design_scores_gemma":[0.004129131,0.00006036867,0.7982964,0.02667177,0.0025297871,0.000005328845,0.0007437344,0.0012425777,0.00010613696,0.013868495,0.15126993,0.0010763427],"about_ca_topic_score_codex":0.01874297,"about_ca_topic_score_gemma":0.0010145053,"teacher_disagreement_score":0.8262876,"about_ca_system_score_codex":0.0000864012,"about_ca_system_score_gemma":0.000095407595,"threshold_uncertainty_score":0.9877913},"labels":[],"label_agreement":null},{"id":"W1970497876","doi":"10.2308/accr.2010.85.5.1817","title":"Accounting and Business Ethics: An Introduction","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":33,"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":"Accounting; Business; Business ethics; Economics; Management","score_opus":0.21459854187417002,"score_gpt":0.4526430119101157,"score_spread":0.23804447003594567,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1970497876","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.64365345,0.02449082,0.0006893647,0.32136428,0.0072226757,0.000569535,0.0000021271226,0.00012808589,0.0018796491],"genre_scores_gemma":[0.9443477,0.03403262,0.0026278547,0.011904417,0.006562185,0.0000431628,0.000012045611,0.000037975045,0.0004320807],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974065,0.00026238395,0.0006155997,0.0004890606,0.0010003772,0.00022611886],"domain_scores_gemma":[0.9919033,0.0031748863,0.0006486116,0.0015736556,0.002642307,0.00005721269],"candidate_categories":["metaresearch"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.03086729,0.00014812514,0.00028287733,0.0000972866,0.00082814065,0.00087673514,0.0009213961,0.00014580924,0.00044527603],"category_scores_gemma":[0.056103032,0.000084272906,0.000042313895,0.0013128464,0.00026830408,0.0012719664,0.0002046504,0.0011956026,0.00016484258],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000008050415,0.00007890991,0.020685099,0.0016526517,0.00001448552,8.2817235e-7,0.0024482666,0.000013126541,0.0028261058,0.08489741,0.023121132,0.86425394],"study_design_scores_gemma":[0.00008053458,0.000006983786,0.09850444,0.000740111,0.00006545863,0.00009134371,0.00052699813,0.0002106598,0.000042931566,0.09425943,0.8051792,0.00029194448],"about_ca_topic_score_codex":0.00015086381,"about_ca_topic_score_gemma":0.00026885126,"teacher_disagreement_score":0.863962,"about_ca_system_score_codex":0.000009982009,"about_ca_system_score_gemma":0.0001889217,"threshold_uncertainty_score":0.99792606},"labels":[],"label_agreement":null},{"id":"W1990708181","doi":"10.2308/accr.2005.80.3.805","title":"Rounding of Analyst Forecasts","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":130,"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":"Rounding; Liberian dollar; Earnings; Consensus forecast; Economics; Econometrics; Dispersion (optics); Quarter (Canadian coin); Financial economics; Actuarial science; Finance; Geography; Computer science","score_opus":0.04583586130955767,"score_gpt":0.24765298093291774,"score_spread":0.20181711962336008,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1990708181","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.17729937,0.5430646,0.00025863294,0.0064117354,0.00032477506,0.00052354916,0.000022789673,0.000043970966,0.2720506],"genre_scores_gemma":[0.94646835,0.05039843,0.00041601414,0.0019233151,0.00020487695,0.000014621255,0.0000034931663,0.000012635926,0.00055823755],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.999088,0.000010399249,0.00056687376,0.00014182608,0.00003175555,0.00016115131],"domain_scores_gemma":[0.9991314,0.00004363119,0.0004925022,0.0002939849,0.000024420417,0.000014107206],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012704845,0.00008898802,0.00036442917,0.00005153799,0.00008429429,0.000036295412,0.0002657535,0.000023574581,0.00039645625],"category_scores_gemma":[0.0001957223,0.000066879686,0.00012445597,0.00026988692,0.000045408564,0.00027721937,0.00004642285,0.00007256802,0.00025323202],"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":[0.0000033557735,0.000039355884,0.016534941,0.0013168463,0.00005324092,3.9207333e-7,0.000106920765,0.000016661346,0.000013511131,0.9312261,0.011065502,0.03962322],"study_design_scores_gemma":[0.00014229487,0.000024080975,0.022882245,0.0014406099,0.0000384981,0.0000042927913,0.000021399794,0.00065497146,0.000036407433,0.025686247,0.9488503,0.00021865692],"about_ca_topic_score_codex":0.000102179154,"about_ca_topic_score_gemma":0.000013493292,"teacher_disagreement_score":0.9377848,"about_ca_system_score_codex":0.000028813809,"about_ca_system_score_gemma":0.000009563188,"threshold_uncertainty_score":0.43409178},"labels":[],"label_agreement":null},{"id":"W1994884203","doi":"10.2308/accr.00000009","title":"Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1025,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Audit; Quality audit; Accrual; Matching (statistics); Accounting; Equity (law); Big Four; Business; Quality (philosophy); Big data; Propensity score matching; Computer science; Statistics; Earnings; Data mining","score_opus":0.04386453139356089,"score_gpt":0.276931973141566,"score_spread":0.2330674417480051,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1994884203","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9738577,0.00058342813,0.0007036681,0.017849637,0.0025212655,0.0015294234,0.00002223621,0.0001874505,0.0027451718],"genre_scores_gemma":[0.9872463,0.0011655279,0.00006722838,0.009010855,0.0017909708,0.00021162292,0.000057252277,0.000051521558,0.0003987289],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.99699587,0.000051696326,0.00091582764,0.00062198885,0.00069874094,0.0007158973],"domain_scores_gemma":[0.99010915,0.00027644736,0.008365054,0.00093223253,0.0002867261,0.000030379204],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0032539854,0.00042179396,0.00078678026,0.00016828449,0.00037809083,0.00052749953,0.0012664562,0.000080889695,0.00023391352],"category_scores_gemma":[0.017046494,0.00031472268,0.00014521326,0.0012742146,0.00012042364,0.0004004719,0.0009857271,0.0006924574,0.0004841859],"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":[0.00008734854,0.00015949293,0.34637797,0.0057701785,0.0000871245,0.000015980924,0.00015677657,0.0000028293305,0.0005832385,0.0052940655,0.0096089905,0.63185596],"study_design_scores_gemma":[0.00040384693,0.000009976816,0.60291016,0.0017977831,0.0001132348,6.3701015e-7,0.00006730181,0.000062402614,0.0000101654305,0.00010819147,0.39409903,0.00041729808],"about_ca_topic_score_codex":0.0031829344,"about_ca_topic_score_gemma":0.004900632,"teacher_disagreement_score":0.6314387,"about_ca_system_score_codex":0.00007289638,"about_ca_system_score_gemma":0.000051263673,"threshold_uncertainty_score":0.9999305},"labels":[],"label_agreement":null},{"id":"W1995928950","doi":"10.2308/accr.2006.81.5.1017","title":"The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis","year":2006,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":83,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Cash flow; Accrual; Volatility (finance); Earnings; Variance (accounting); Variance decomposition of forecast errors; Econometrics; Business; Economics; Accounting; Actuarial science","score_opus":0.005943085361982586,"score_gpt":0.1917351995043678,"score_spread":0.1857921141423852,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1995928950","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4145807,0.04104898,0.48272684,0.022194553,0.00048500465,0.004770156,0.000034106142,0.00039194975,0.033767696],"genre_scores_gemma":[0.9843236,0.009797783,0.00021580423,0.0051508443,0.00020411155,0.000061590355,0.00012990335,0.000010095785,0.000106272724],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99861324,0.000019686364,0.0006874173,0.000104979474,0.00038117857,0.00019349228],"domain_scores_gemma":[0.98871106,0.000105569554,0.010723469,0.00031288917,0.00014267207,0.000004328023],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015459734,0.00014832514,0.00024738765,0.00010564831,0.0004112195,0.0004088316,0.00031356607,0.000027193379,0.000050230912],"category_scores_gemma":[0.0012089376,0.000095265386,0.00010738414,0.0006571199,0.00008088582,0.004547449,0.00022537964,0.000118505915,0.00015954187],"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":[0.000058592206,0.00006172077,0.05637144,0.008682767,0.0006097848,8.695473e-7,0.00025239063,0.0038484486,0.00018692418,0.13396533,0.012354876,0.7836068],"study_design_scores_gemma":[0.000246274,0.0000044438275,0.19309527,0.0007158838,0.00094583596,0.0000013528345,0.00007968174,0.006419311,0.0000134895145,0.000758751,0.7975303,0.0001894293],"about_ca_topic_score_codex":0.00090364163,"about_ca_topic_score_gemma":0.000024073212,"teacher_disagreement_score":0.7851754,"about_ca_system_score_codex":0.000032547083,"about_ca_system_score_gemma":0.00000598357,"threshold_uncertainty_score":0.39423725},"labels":[],"label_agreement":null},{"id":"W2001001409","doi":"10.2308/accr.2005.80.2.677","title":"Profit Sharing in an Auditing Oligopoly","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":95,"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","funders":"","keywords":"Audit; Business; Oligopoly; Profit sharing; Microeconomics; Profit (economics); Industrial organization; Collusion; Order (exchange); Enforcement; Cournot competition; Accounting; Economics; Finance","score_opus":0.03193145987449762,"score_gpt":0.2629010839945476,"score_spread":0.23096962412004995,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2001001409","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9572681,0.020707332,0.00003136214,0.009555635,0.00018487636,0.0006405503,0.0000012580251,0.00017017673,0.01144068],"genre_scores_gemma":[0.9735504,0.0028363434,0.000098903714,0.020684661,0.0024130114,0.00006311061,0.00000809285,0.000037754122,0.00030776596],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985709,0.0000093239205,0.00045314486,0.00033716287,0.0002429773,0.00038647157],"domain_scores_gemma":[0.9987998,0.000027724134,0.0005385196,0.0005302134,0.00009700787,0.000006727181],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0014306011,0.00019235512,0.00029535496,0.00007045147,0.00019498907,0.00025876483,0.00074636744,0.00003526944,0.00019761683],"category_scores_gemma":[0.00020468706,0.00014170485,0.00007322869,0.0007963234,0.000032115364,0.0025437425,0.00022259301,0.00023742854,0.0010054584],"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":[0.000020877169,0.00007466183,0.6830836,0.0042777257,0.000012970264,0.000019686056,0.000079404235,0.00021132201,0.00018878104,0.017674992,0.011945547,0.28241047],"study_design_scores_gemma":[0.0004173828,0.000005139387,0.40786833,0.008265029,0.00008528142,0.000007787781,0.00003710716,0.004617407,0.000022022683,0.0014998483,0.576623,0.00055165275],"about_ca_topic_score_codex":0.00046163422,"about_ca_topic_score_gemma":0.0006592617,"teacher_disagreement_score":0.5646775,"about_ca_system_score_codex":0.000043471075,"about_ca_system_score_gemma":0.000018452602,"threshold_uncertainty_score":0.99977237},"labels":[],"label_agreement":null},{"id":"W2002250530","doi":"10.2308/accr-50197","title":"The Effect of <i>Ex Ante</i> Management Forecast Accuracy on the Post-Earnings-Announcement Drift","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":68,"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":"Ex-ante; Earnings; Quarter (Canadian coin); Econometrics; Post-earnings-announcement drift; Economics; Earnings management; Business; Earnings per share; Finance; Macroeconomics; Geography","score_opus":0.01062211718710184,"score_gpt":0.2357376954683769,"score_spread":0.22511557828127504,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2002250530","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.56742436,0.090100355,0.0023796097,0.06855083,0.0042630793,0.016267514,0.000018516548,0.0007676213,0.25022814],"genre_scores_gemma":[0.9675075,0.011784251,0.000025034382,0.017166873,0.0015531216,0.00036279068,0.00002130655,0.00009889037,0.0014802528],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99627304,0.0001949212,0.000874683,0.00042457608,0.0012289576,0.0010037936],"domain_scores_gemma":[0.98288935,0.0016719277,0.0136676645,0.0015091079,0.0002402967,0.000021641315],"candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00978064,0.00053755246,0.0005791053,0.000084517276,0.0012992165,0.00047629647,0.002093528,0.000050404204,0.00032485178],"category_scores_gemma":[0.012350125,0.00024786082,0.00037153682,0.001014623,0.00023609663,0.0010353087,0.0013361949,0.00057030784,0.0017732205],"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":[0.00015772207,0.00013403775,0.061651222,0.009888531,0.0005984271,0.000007977878,0.00020993952,0.000065091444,0.00010400468,0.05648475,0.16912796,0.70157033],"study_design_scores_gemma":[0.0003338425,0.000044695174,0.022382418,0.0038256033,0.00058179116,0.0000035613114,0.00014440967,0.000086514614,0.00005285574,0.00010458069,0.9721154,0.00032434976],"about_ca_topic_score_codex":0.00020562379,"about_ca_topic_score_gemma":0.000012928338,"teacher_disagreement_score":0.80298746,"about_ca_system_score_codex":0.00007450391,"about_ca_system_score_gemma":0.000011021973,"threshold_uncertainty_score":0.9999974},"labels":[],"label_agreement":null},{"id":"W2013356846","doi":"10.2308/accr.2000.75.3.283","title":"The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures","year":2000,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":856,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Balanced scorecard; Strategic business unit; Performance measurement; Strategy map; Process management; Set (abstract data type); Unit (ring theory); Business; Affect (linguistics); Computer science; Accounting; Psychology; Marketing","score_opus":0.005889780118763612,"score_gpt":0.19584059051737948,"score_spread":0.18995081039861586,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2013356846","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92405415,0.053947877,0.000028619092,0.0046548173,0.00031234883,0.001277692,9.1060235e-7,0.00014960581,0.015573984],"genre_scores_gemma":[0.9539289,0.039284218,0.00002050223,0.0060511264,0.00036375131,0.00003536949,0.000007496003,0.000027665952,0.00028098177],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987828,0.000032082822,0.00037504098,0.00019411214,0.00036849148,0.0002474825],"domain_scores_gemma":[0.9989776,0.00020487462,0.00029948135,0.00038544394,0.00012572143,0.0000068791355],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001330966,0.00018773317,0.00028583486,0.00003818879,0.0006208362,0.0002190764,0.0005113349,0.000029492076,0.00007803177],"category_scores_gemma":[0.00019799873,0.00010568481,0.00006398366,0.0004962106,0.00014086679,0.00050190237,0.00019669598,0.00014735873,0.00013046118],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000045539146,0.00009790243,0.09404887,0.014681553,0.00015612651,0.000003119213,0.00006984841,0.00006355448,0.00017110108,0.009801303,0.02366615,0.85719496],"study_design_scores_gemma":[0.00066512154,0.000025052226,0.19184951,0.009359025,0.0006134001,0.000011767724,0.000066380555,0.0013077768,0.00031149026,0.0017001141,0.7935408,0.0005495578],"about_ca_topic_score_codex":0.00014273208,"about_ca_topic_score_gemma":0.000016345186,"teacher_disagreement_score":0.85664535,"about_ca_system_score_codex":0.000017051349,"about_ca_system_score_gemma":0.000010934378,"threshold_uncertainty_score":0.47750327},"labels":[],"label_agreement":null},{"id":"W2018350785","doi":"10.2308/accr-51111","title":"Performance Aggregation and Decentralized Contracting","year":2015,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":29,"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","funders":"","keywords":"Incentive; Decentralization; Hierarchy; Interdependence; Business; Microeconomics; Principal (computer security); Aggregate (composite); Complement (music); Principal–agent problem; Organizational structure; Industrial organization; Economics; Accounting; Finance; Computer science; Corporate governance; Market economy","score_opus":0.1637166809456785,"score_gpt":0.4102147155057151,"score_spread":0.24649803456003658,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2018350785","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9006534,0.07114153,0.0018074114,0.01460367,0.00029635656,0.00073880376,0.0000018349896,0.00009412465,0.010662839],"genre_scores_gemma":[0.9853826,0.011982951,0.00024134628,0.001842336,0.000082473634,0.000024033363,0.0000010648046,0.000004831536,0.0004383529],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988395,0.00014718657,0.00035942733,0.00015871672,0.00038330792,0.000111861096],"domain_scores_gemma":[0.99836427,0.0006669299,0.00033490124,0.00035342036,0.00023399883,0.000046488974],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007258342,0.000063762,0.000156867,0.000021853144,0.0002563975,0.00013114484,0.0003183751,0.000017338081,0.00011243751],"category_scores_gemma":[0.0044093183,0.00003455915,0.00003135872,0.0004000138,0.00007037101,0.0003957689,0.000061502506,0.00008622239,0.0005276145],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000083425675,0.000010112463,0.008357467,0.000059566424,0.0000059500994,1.8957665e-7,0.0002631227,0.000017754268,0.000035680165,0.0063227876,0.009355324,0.9755637],"study_design_scores_gemma":[0.00033161914,0.000013213038,0.0070454376,0.00086886436,0.00006638806,0.000081583756,0.00053007406,0.0025813542,0.00024513074,0.02982934,0.9582359,0.0001710458],"about_ca_topic_score_codex":0.0000047859817,"about_ca_topic_score_gemma":0.0000011731713,"teacher_disagreement_score":0.97539264,"about_ca_system_score_codex":0.000011315689,"about_ca_system_score_gemma":0.000027105561,"threshold_uncertainty_score":0.6781593},"labels":[],"label_agreement":null},{"id":"W2026613766","doi":"10.2308/accr.2008.83.6.1639","title":"Legal Liability Coverage and Voluntary Disclosure","year":2008,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":98,"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":"Voluntary disclosure; Business; Sample (material); Litigation risk analysis; Liability; Cash; Actuarial science; Quality (philosophy); Accounting; Finance; Audit","score_opus":0.010839249357048391,"score_gpt":0.21358368785553944,"score_spread":0.20274443849849105,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2026613766","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.87845516,0.045788806,0.003942664,0.013106591,0.00059569837,0.001661795,0.0000067442534,0.00048677227,0.05595576],"genre_scores_gemma":[0.95949817,0.016723905,0.000064287786,0.020449633,0.0013790467,0.000044999935,0.000016444892,0.000050407718,0.0017730958],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.998146,0.000033326494,0.00046395534,0.00046202002,0.00048025357,0.00041446293],"domain_scores_gemma":[0.99360174,0.0001169031,0.005483077,0.000653989,0.00013078464,0.000013503614],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001485012,0.00029549905,0.00043341905,0.000050879888,0.0006917245,0.00023786865,0.0005938656,0.00004269893,0.0003907128],"category_scores_gemma":[0.005701066,0.00020938876,0.00013332602,0.00054888404,0.0002097511,0.0016527087,0.00073640974,0.00036809003,0.00058387493],"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":[0.000025188005,0.00011665052,0.57087886,0.011245766,0.000110009845,0.00008854927,0.00010190174,0.000028012228,0.000041875675,0.017934771,0.15850575,0.24092267],"study_design_scores_gemma":[0.0001676354,0.0000036189729,0.16864605,0.0010397512,0.00012553926,0.000021089714,0.000011482183,0.00010186802,0.0000013993955,0.00055380847,0.8290753,0.0002525024],"about_ca_topic_score_codex":0.0011439788,"about_ca_topic_score_gemma":0.000058406175,"teacher_disagreement_score":0.67056954,"about_ca_system_score_codex":0.00003686629,"about_ca_system_score_gemma":0.000021534033,"threshold_uncertainty_score":0.8538626},"labels":[],"label_agreement":null},{"id":"W2030896546","doi":"10.2308/accr.2000.75.1.43","title":"Investor Sophistication and Patterns in Stock Returns after Earnings Announcements","year":2000,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":785,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University","funders":"","keywords":"Sophistication; Predictability; Earnings; Proxy (statistics); Institutional investor; Explanatory power; Stock (firearms); Monetary economics; Business; Financial economics; Economics; Transaction cost; Accounting; Finance; Corporate governance","score_opus":0.017106299157269002,"score_gpt":0.2240059866295846,"score_spread":0.2068996874723156,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2030896546","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9821805,0.011771618,0.000011225205,0.0036696696,0.00007299213,0.0004348523,0.0000050896565,0.000037559625,0.0018165262],"genre_scores_gemma":[0.96916336,0.014609677,0.000017180355,0.015038758,0.00039631166,0.000096192,0.00001642743,0.000019494735,0.0006425717],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99902225,0.000013521939,0.00030374088,0.00024568144,0.00019694737,0.00021787433],"domain_scores_gemma":[0.9993484,0.000023229595,0.00027022685,0.00029525653,0.000056973004,0.000005925104],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00061963324,0.00015032188,0.00021322211,0.000042491512,0.000098704324,0.00012235114,0.00022256219,0.000030581166,0.0006208253],"category_scores_gemma":[0.00010504445,0.00011081211,0.00003557692,0.00038589808,0.00003982071,0.00082293013,0.00006902821,0.00015839383,0.00041553171],"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":[0.000023579903,0.000029693478,0.9329643,0.0020072055,0.000006553242,0.000009366829,0.0000617397,0.0000035014068,0.000015194049,0.0002610654,0.005115685,0.059502114],"study_design_scores_gemma":[0.00014275216,0.0000027789406,0.68205285,0.0023386215,0.00003591394,0.000001794139,0.0000044930416,0.00013829264,2.7037467e-7,0.00029511636,0.3148585,0.00012861677],"about_ca_topic_score_codex":0.00065743714,"about_ca_topic_score_gemma":0.00018274579,"teacher_disagreement_score":0.3097428,"about_ca_system_score_codex":0.000024956056,"about_ca_system_score_gemma":0.000011950966,"threshold_uncertainty_score":0.67976016},"labels":[],"label_agreement":null},{"id":"W2044688885","doi":"10.2308/accr.2001.76.4.495","title":"The Revenue Implications of Financial and Operational Measures of Product Quality","year":2001,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Securities Regulation and Market Practices","field":"Business, Management and Accounting","cited_by":151,"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":"Business; Revenue; Product (mathematics); Quality (philosophy); Quarter (Canadian coin); Finance","score_opus":0.06774440574751993,"score_gpt":0.3243016384572892,"score_spread":0.25655723270976927,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2044688885","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.58077484,0.2494671,0.00015033723,0.13258718,0.00050844304,0.002187534,0.000018397357,0.000065529806,0.03424063],"genre_scores_gemma":[0.9679697,0.027928166,0.000043543125,0.0032702812,0.0004785166,0.00003558991,0.0000075278795,0.000007621946,0.00025905546],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99920344,0.00004757482,0.00037057485,0.000102298305,0.00018069238,0.00009539011],"domain_scores_gemma":[0.99859035,0.0002548172,0.00052382145,0.00028889976,0.00033912034,0.0000029667826],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0028836492,0.00006686749,0.00015732681,0.00002249969,0.00031016057,0.000079960235,0.00022448723,0.000013360501,0.000048864567],"category_scores_gemma":[0.0028677443,0.00003866802,0.000046453417,0.00028406637,0.00011539346,0.00048520116,0.00009826499,0.00006218608,0.0000054994607],"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":[0.0000609891,0.000085368825,0.082773805,0.004471843,0.00005306044,2.1443942e-7,0.00011196413,0.0000051057277,0.0009422231,0.3934291,0.051711705,0.4663546],"study_design_scores_gemma":[0.00006594494,0.0000012710748,0.24774645,0.00036572246,0.000057711888,0.00000295544,0.000026553485,0.000014559643,0.000012074717,0.0034915428,0.74816084,0.000054384338],"about_ca_topic_score_codex":0.00023387569,"about_ca_topic_score_gemma":0.0001432248,"teacher_disagreement_score":0.6964491,"about_ca_system_score_codex":0.0000042476895,"about_ca_system_score_gemma":0.000030570092,"threshold_uncertainty_score":0.3433165},"labels":[],"label_agreement":null},{"id":"W2058356110","doi":"10.2308/accr.2009.84.4.1171","title":"Market Reaction Surrounding the Filing of Periodic SEC Reports","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":66,"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":"Quarter (Canadian coin); Earnings; Equity (law); Business; Monetary economics; Economics; Accounting; History; Political science; Law","score_opus":0.012653418615444514,"score_gpt":0.2357672332087322,"score_spread":0.22311381459328766,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2058356110","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.57766575,0.087589405,0.0072290706,0.034226626,0.0028908835,0.0045699365,0.0000034344466,0.00096385856,0.28486103],"genre_scores_gemma":[0.9824419,0.0053339265,0.00006903839,0.009422058,0.001282409,0.000024152776,0.000010895027,0.000035750167,0.0013798773],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978045,0.000047775065,0.0007917844,0.00036020047,0.000614089,0.00038165608],"domain_scores_gemma":[0.9824484,0.00017179188,0.016353082,0.0008521788,0.00016728979,0.0000072562693],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0051472113,0.00025317247,0.00041761933,0.00008140445,0.0005678934,0.00031295314,0.00061366113,0.00004192926,0.00032717505],"category_scores_gemma":[0.0106341345,0.00015734765,0.00020373386,0.0009177843,0.00008387759,0.0010905459,0.00024666445,0.00035477921,0.00010772433],"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":[0.000029530216,0.000093327755,0.02088607,0.0070995754,0.000114097245,0.00005424267,0.00019734744,0.000071094604,0.001157161,0.0067997393,0.14440799,0.81908983],"study_design_scores_gemma":[0.0000999745,0.000006137681,0.07056972,0.00469201,0.00030155265,0.000034553843,0.000112985756,0.0002892937,0.000015976697,0.0013385117,0.9222758,0.00026353478],"about_ca_topic_score_codex":0.0003258376,"about_ca_topic_score_gemma":0.000016473212,"teacher_disagreement_score":0.8188263,"about_ca_system_score_codex":0.00005209279,"about_ca_system_score_gemma":0.000020734125,"threshold_uncertainty_score":0.99769974},"labels":[],"label_agreement":null},{"id":"W2068181256","doi":"10.2308/accr.2010.85.5.1545","title":"Ranking Performance Measures in Multi-Task Agencies","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auction Theory and Applications","field":"Decision Sciences","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 Alberta","funders":"","keywords":"Ranking (information retrieval); Stochastic dominance; Task (project management); Variance (accounting); Mathematics; Econometrics; Covariance; Function (biology); Mathematical optimization; Computer science; Statistics; Economics; Machine learning","score_opus":0.17772655669037254,"score_gpt":0.4137189940994529,"score_spread":0.23599243740908035,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2068181256","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9565234,0.025242688,0.0046138214,0.005125907,0.00063951866,0.0008577919,0.0000029390555,0.00010153076,0.0068923584],"genre_scores_gemma":[0.9927732,0.0045481897,0.0004463286,0.0014110157,0.000087359,0.0000586256,5.692569e-7,0.0000066674197,0.00066807424],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984371,0.00013793753,0.0005167401,0.00023015698,0.00050769263,0.00017037065],"domain_scores_gemma":[0.9981592,0.0006324786,0.00026831462,0.00075527345,0.00016242158,0.000022295251],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.010891565,0.0000933611,0.0002120047,0.00006468991,0.00034960758,0.00012320899,0.0010464508,0.000032068867,0.0004185206],"category_scores_gemma":[0.0036281191,0.00005063967,0.000078049736,0.0008825979,0.00012569032,0.00032325773,0.00010789696,0.00032282356,0.0011276127],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000004678636,0.00003648825,0.017000213,0.00013732133,0.000006660692,6.3126237e-7,0.000799895,0.000056424826,0.0045323656,0.0065978128,0.0029606905,0.96786684],"study_design_scores_gemma":[0.00019643408,0.0000059871504,0.047921646,0.0008634665,0.000031688858,0.00003398293,0.00037887308,0.0015936068,0.0007100491,0.011437867,0.9365693,0.00025714643],"about_ca_topic_score_codex":0.000012989076,"about_ca_topic_score_gemma":0.00006215959,"teacher_disagreement_score":0.96760964,"about_ca_system_score_codex":0.000009970105,"about_ca_system_score_gemma":0.000036547928,"threshold_uncertainty_score":0.9996501},"labels":[],"label_agreement":null},{"id":"W2069380649","doi":"10.2308/accr.2002.77.1.25","title":"The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets","year":2002,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":567,"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; Voluntary disclosure; Interim; Business; Accounting; Earnings management; Litigation risk analysis; Economics; Political science; Law; Audit","score_opus":0.008208522441607987,"score_gpt":0.19590372911406995,"score_spread":0.18769520667246195,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2069380649","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92265046,0.056692015,0.00006965504,0.010769694,0.00023972239,0.001989696,0.000003931127,0.00004877573,0.0075360686],"genre_scores_gemma":[0.960341,0.036107153,0.000026046087,0.0020975277,0.0002764487,0.00012273878,0.00000710945,0.00004562482,0.0009763666],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99768275,0.00011354182,0.0005587826,0.00049648643,0.0005984674,0.00054995046],"domain_scores_gemma":[0.9947692,0.00045860876,0.0040182653,0.0007077863,0.000024467467,0.000021637363],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002887277,0.0003473263,0.00045056915,0.0001257299,0.0004307567,0.00026630439,0.00086560496,0.00004346568,0.0004640227],"category_scores_gemma":[0.0027042464,0.00021681713,0.00010993672,0.00046094495,0.0001468613,0.0007117883,0.0005199396,0.0003663867,0.00039891835],"study_design_candidate":"design_other","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":[0.000045373876,0.000018538867,0.22991145,0.0028657177,0.000098708486,0.00005370294,0.00007701542,0.000069184694,0.0000073274123,0.00030668417,0.022838267,0.743708],"study_design_scores_gemma":[0.00034120385,0.000025148916,0.3898287,0.0080646565,0.00020142176,0.0000017865364,0.000029109302,0.0013479862,0.0000057146067,0.00005895587,0.59982634,0.00026895487],"about_ca_topic_score_codex":0.037078433,"about_ca_topic_score_gemma":0.007394142,"teacher_disagreement_score":0.7434391,"about_ca_system_score_codex":0.00013059583,"about_ca_system_score_gemma":0.0000048309644,"threshold_uncertainty_score":0.96933377},"labels":[],"label_agreement":null},{"id":"W2069385049","doi":"10.2308/accr.2001.76.1.99","title":"Do Auditors Objectively Evaluate Their Subordinates' Work?","year":2001,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":122,"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 (philosophy); Work (physics); Psychology; Senior management; Business; Public relations; Accounting; Political science; Engineering","score_opus":0.018908272388634455,"score_gpt":0.2505874273968453,"score_spread":0.23167915500821085,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2069385049","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5206439,0.16022032,0.012884858,0.03430304,0.005516775,0.0060601686,0.0000076078327,0.0023634953,0.25799987],"genre_scores_gemma":[0.955588,0.020902283,0.000061944884,0.015760528,0.0047446787,0.00016741474,0.000015373053,0.0001331662,0.0026266316],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970731,0.00007085784,0.00065824046,0.00065252755,0.00076333614,0.00078192516],"domain_scores_gemma":[0.98705447,0.00021717175,0.011328765,0.0009697593,0.00041203506,0.000017816725],"candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.004032417,0.0004955368,0.00060234155,0.00014510631,0.00066894427,0.000683327,0.0014340577,0.00006983887,0.0013746753],"category_scores_gemma":[0.010108087,0.00033254415,0.00028491512,0.0022776406,0.00012943005,0.0014744115,0.0008564403,0.00051096757,0.0041798973],"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":[0.000030922114,0.00007349003,0.07214696,0.002136306,0.0001484645,0.000034450437,0.000091670285,0.0000786243,0.000030112697,0.0037872598,0.13614501,0.78529674],"study_design_scores_gemma":[0.0002632363,0.0000051435923,0.046873204,0.0038588222,0.00025591007,0.000008788267,0.000083710394,0.00011748127,0.000004494352,0.001812047,0.9462527,0.0004644528],"about_ca_topic_score_codex":0.000266994,"about_ca_topic_score_gemma":0.000023562452,"teacher_disagreement_score":0.8101077,"about_ca_system_score_codex":0.00010557592,"about_ca_system_score_gemma":0.000029949326,"threshold_uncertainty_score":0.9999127},"labels":[],"label_agreement":null},{"id":"W2080743838","doi":"10.2308/accr-50198","title":"Audit Quality and Auditor Reputation: Evidence from Japan","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":444,"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":"Reputation; Audit; Business; Accounting; Agency (philosophy); Quality audit; Argument (complex analysis); Quality (philosophy); Quarter (Canadian coin); Law","score_opus":0.04589314439070872,"score_gpt":0.2976864528099862,"score_spread":0.25179330841927744,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2080743838","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6504691,0.2817715,0.014859601,0.03604959,0.0031050737,0.002075521,0.000008955164,0.0007456155,0.010915017],"genre_scores_gemma":[0.95420015,0.015119009,0.0003689084,0.0207619,0.0087958975,0.000081552826,0.000019457202,0.000055020428,0.0005980777],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99782085,0.00007049935,0.00062531914,0.00040905003,0.0005944974,0.00047980214],"domain_scores_gemma":[0.98686635,0.0005387565,0.011664456,0.000723196,0.00018533549,0.000021879157],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0040367856,0.00027780945,0.00043085322,0.000049129507,0.00044735495,0.00040222245,0.0006008656,0.00004929544,0.00075042725],"category_scores_gemma":[0.026167303,0.00020573217,0.000107619184,0.0005391263,0.000108841625,0.003252984,0.0006882742,0.00028517036,0.001701784],"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":[0.000016874043,0.000056109307,0.38155603,0.0064539323,0.00010610127,0.0000023139223,0.00024367022,0.000009907268,0.00019176348,0.006063546,0.11998217,0.4853176],"study_design_scores_gemma":[0.000106035135,0.0000020408922,0.41078982,0.0043678666,0.00023713875,0.00000158863,0.000060332313,0.000055664146,0.0000050457465,0.00066647487,0.58342254,0.00028546122],"about_ca_topic_score_codex":0.0015077768,"about_ca_topic_score_gemma":0.000036359783,"teacher_disagreement_score":0.48503214,"about_ca_system_score_codex":0.00004917684,"about_ca_system_score_gemma":0.000015074197,"threshold_uncertainty_score":0.99907553},"labels":[],"label_agreement":null},{"id":"W2084707106","doi":"10.2308/accr-50436","title":"Productivity-Target Difficulty, Target-Based Pay, and Outside-the-Box Thinking","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":91,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Productivity; Task (project management); Production (economics); Control (management); Wage; Work (physics); Marketing; Business; Economics; Computer science; Microeconomics; Labour economics; Engineering; Management; Economic growth","score_opus":0.026927381111610256,"score_gpt":0.3115919376023681,"score_spread":0.28466455649075784,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2084707106","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.46782434,0.26078343,0.00004114648,0.24608283,0.0010746674,0.0054665585,0.000008063014,0.00036613506,0.01835283],"genre_scores_gemma":[0.9798523,0.012330028,0.0012696002,0.005062128,0.00045584084,0.0003396752,0.0000038195417,0.000028477232,0.00065810705],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985475,0.00024393565,0.00029474293,0.00028650998,0.00026291964,0.0003643779],"domain_scores_gemma":[0.9990125,0.00023628095,0.0002489001,0.0003610651,0.00009857922,0.000042695083],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0022761144,0.00017057799,0.0003163595,0.000016954167,0.0015960642,0.00029505652,0.00054295314,0.000037036894,0.0002159265],"category_scores_gemma":[0.0004326879,0.00008675022,0.00009001151,0.00018604581,0.00052459625,0.00040340627,0.00025071186,0.00022139463,0.00021427017],"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":[0.000027079644,0.0008407586,0.4577219,0.004520115,0.00040301695,0.000010348431,0.08914084,0.000042517175,0.0046399483,0.056358583,0.19456911,0.19172579],"study_design_scores_gemma":[0.00072585425,0.000098906006,0.05529485,0.005202611,0.00048148987,0.000010940159,0.013560962,0.00012157426,0.0026235573,0.055906728,0.8640323,0.0019401858],"about_ca_topic_score_codex":0.0038179373,"about_ca_topic_score_gemma":0.0002754391,"teacher_disagreement_score":0.6694632,"about_ca_system_score_codex":0.00008400229,"about_ca_system_score_gemma":0.00005829976,"threshold_uncertainty_score":0.9997037},"labels":[],"label_agreement":null},{"id":"W2086398770","doi":"10.2308/accr.2002.77.2.343","title":"The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements","year":2002,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":232,"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":"Monetary economics; Interest rate; Currency; Commodity; Economics; Business; Value (mathematics); Volume (thermodynamics); Exchange rate; Financial economics; Market risk; Econometrics; Finance","score_opus":0.020414031092679905,"score_gpt":0.2374071908535724,"score_spread":0.2169931597608925,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2086398770","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.972609,0.007628447,0.00008632497,0.003722245,0.00055726396,0.0028653455,0.00002132806,0.00013051514,0.0123795215],"genre_scores_gemma":[0.9807262,0.014501004,0.000010421065,0.0031520098,0.00044647363,0.0000953258,0.000011549917,0.00004940744,0.0010076057],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99781895,0.00046920864,0.0005424125,0.0003984667,0.0002930494,0.0004779424],"domain_scores_gemma":[0.9972926,0.0010831613,0.0007552386,0.0007438048,0.00010567208,0.000019524508],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.010125172,0.00037056766,0.00058880105,0.00011303647,0.00075232494,0.00043170416,0.00056580926,0.000047383244,0.00019402313],"category_scores_gemma":[0.0024496063,0.00020447535,0.00013457655,0.00083356816,0.000119036216,0.000614004,0.0006480402,0.00031140845,0.0002131326],"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":[0.00033462027,0.00015605456,0.1429288,0.012926782,0.00031186015,0.000027024062,0.00012906463,0.00002453683,0.00018347258,0.0011854699,0.52935433,0.312438],"study_design_scores_gemma":[0.00080368744,0.00012216718,0.31131032,0.0060084932,0.00053474185,0.0000023704856,0.000033184067,0.009964411,0.00008094823,0.00040850768,0.67014295,0.00058822695],"about_ca_topic_score_codex":0.00043521318,"about_ca_topic_score_gemma":0.00018879987,"teacher_disagreement_score":0.31184977,"about_ca_system_score_codex":0.00004189135,"about_ca_system_score_gemma":0.0000024005806,"threshold_uncertainty_score":0.8338263},"labels":[],"label_agreement":null},{"id":"W2089622583","doi":"10.2308/accr-51010","title":"The Value and Credit Relevance of Multiemployer Pension Plan Obligations","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Literacy, Pension, Retirement Analysis","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 Alberta","funders":"","keywords":"Creditor; Shareholder; Pension; Equity (law); Debt; Obligation; Business; Value (mathematics); Enterprise value; Actuarial science; Cash; Economics; Accounting; Finance; Corporate governance; Law","score_opus":0.016497029523116546,"score_gpt":0.24012233754986706,"score_spread":0.2236253080267505,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2089622583","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9205398,0.06380494,0.00015341038,0.007377132,0.0007229764,0.0013836973,0.0000027125848,0.00017271633,0.0058426],"genre_scores_gemma":[0.9781356,0.015133261,0.0002751793,0.005050514,0.0010323953,0.000032680284,0.00002352935,0.000036807152,0.00028005286],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99855715,0.000050502404,0.0005403493,0.00023795344,0.00038139892,0.00023266405],"domain_scores_gemma":[0.9978326,0.00054648996,0.0006589253,0.0006116162,0.00034242656,0.000007942022],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0023740944,0.00017533406,0.00033867484,0.00006416947,0.00065824453,0.00018635136,0.00044634007,0.000035100627,0.0000624606],"category_scores_gemma":[0.0026542523,0.0000972443,0.00011904548,0.00059003517,0.00014081808,0.0005587005,0.000278926,0.00014494445,0.0001442768],"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":[0.00006447511,0.0001228302,0.54592985,0.009383316,0.000091980684,0.00000267124,0.00020394614,0.00012784364,0.0013593835,0.2199168,0.09020549,0.13259138],"study_design_scores_gemma":[0.00026927158,0.000010172546,0.15576556,0.004067201,0.0005811479,0.000002730042,0.00003412157,0.0127534745,0.00003352497,0.00761513,0.8185544,0.00031328617],"about_ca_topic_score_codex":0.00037408853,"about_ca_topic_score_gemma":0.000097912,"teacher_disagreement_score":0.7283489,"about_ca_system_score_codex":0.0000102518525,"about_ca_system_score_gemma":0.0000101026635,"threshold_uncertainty_score":0.5062751},"labels":[],"label_agreement":null},{"id":"W2093980551","doi":"10.2308/accr-10164","title":"Compensation Committees' Treatment of Earnings Components in CEOs' Terminal Years","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo; University of Alberta","funders":"","keywords":"Earnings; Compensation (psychology); Incentive; Terminal (telecommunication); Business; Accrual; Executive compensation; Cash; Accounting; Cash flow; Demographic economics; Labour economics; Actuarial science; Finance; Economics; Microeconomics; Psychology; Engineering","score_opus":0.041851805869626696,"score_gpt":0.24131987124231727,"score_spread":0.19946806537269057,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2093980551","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9814667,0.003724468,0.00034767765,0.00047071552,0.00023863482,0.0009026416,0.0000015265329,0.000088781526,0.012758848],"genre_scores_gemma":[0.9954153,0.002428729,0.00014291042,0.0014084199,0.0002828474,0.00004310333,0.000018762621,0.000033921595,0.0002260284],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99846226,0.000041075276,0.00057954865,0.00026906823,0.00034259172,0.0003054481],"domain_scores_gemma":[0.9913055,0.00006567856,0.008092468,0.00043952244,0.000089398585,0.0000074339964],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00089633564,0.00022091417,0.00046453087,0.00013367194,0.00010860102,0.00005897698,0.0005205744,0.000035323694,0.00035876484],"category_scores_gemma":[0.0008859868,0.00017182025,0.0001231717,0.00055177783,0.00009252026,0.0005569099,0.00021886827,0.00014184212,0.00050421903],"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":[0.000037480364,0.00035339053,0.6882703,0.0027259402,0.00006633571,0.000039126928,0.0007498422,0.000014782701,0.0001412077,0.0025814357,0.0022367986,0.30278337],"study_design_scores_gemma":[0.000445364,0.000018150424,0.7352591,0.0022814993,0.00013360765,0.0000032274452,0.00006320304,0.00014757756,0.000013860203,0.00021546707,0.26122418,0.00019473706],"about_ca_topic_score_codex":0.0032506972,"about_ca_topic_score_gemma":0.00009962792,"teacher_disagreement_score":0.3025886,"about_ca_system_score_codex":0.00006210165,"about_ca_system_score_gemma":0.000010380236,"threshold_uncertainty_score":0.7006627},"labels":[],"label_agreement":null},{"id":"W2100354353","doi":"10.2308/accr.2009.84.2.559","title":"Former Audit Partners on the Audit Committee and Internal Control Deficiencies","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":271,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accounting; Audit committee; Audit; Business; Accrual; Control (management); Internal audit; Chief audit executive; Audit evidence; Sarbanes–Oxley Act; Association (psychology); Auditor independence; External auditor; Joint audit; Economics; Psychology; Management; Earnings","score_opus":0.016741154718745856,"score_gpt":0.24561012279278216,"score_spread":0.2288689680740363,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2100354353","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.29236278,0.05776965,0.018680142,0.3267148,0.0013263657,0.0051545743,0.000009916531,0.00089325744,0.2970885],"genre_scores_gemma":[0.89183646,0.0034001311,0.000019204865,0.1029033,0.0008260765,0.000041467756,0.0000027717151,0.000026067419,0.0009445433],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980884,0.000042693973,0.0004552628,0.00035889426,0.0005534382,0.0005012724],"domain_scores_gemma":[0.99288756,0.00028316185,0.0060927784,0.0005957511,0.00012871843,0.000012038208],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0024721667,0.00031700003,0.00039616402,0.00006548454,0.00071220985,0.00057450274,0.0009721048,0.00003674491,0.000323325],"category_scores_gemma":[0.006796301,0.00017497613,0.00014461255,0.0004692213,0.00016919465,0.00071264117,0.0002665175,0.00041468427,0.0008279121],"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":[0.00003161683,0.00007889353,0.00928118,0.0013547338,0.00010364043,0.000012460358,0.000119223296,0.00006491384,0.00008751178,0.111766025,0.4350119,0.44208792],"study_design_scores_gemma":[0.00033343368,0.000020465939,0.03796769,0.0027091005,0.00023380776,0.0000062094737,0.00009359087,0.0005557802,0.0000045505017,0.0027278971,0.9550412,0.00030621813],"about_ca_topic_score_codex":0.00012323707,"about_ca_topic_score_gemma":0.000023505801,"teacher_disagreement_score":0.59947366,"about_ca_system_score_codex":0.000039326296,"about_ca_system_score_gemma":0.000013903791,"threshold_uncertainty_score":0.99995005},"labels":[],"label_agreement":null},{"id":"W2111058671","doi":"10.2308/accr.2004.79.2.329","title":"The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies","year":2004,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Economic and Environmental Valuation","field":"Economics, Econometrics and Finance","cited_by":534,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto; Simon Fraser University","funders":"","keywords":"Valuation (finance); Capital expenditure; Business; Valuation effects; Environmental pollution; Capitalization; Natural resource economics; Economics; Finance; Environmental protection","score_opus":0.0403418328998393,"score_gpt":0.20846434802771024,"score_spread":0.16812251512787094,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2111058671","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.70681894,0.2888449,0.000052811098,0.0017241316,0.00009414852,0.00032703852,0.000048018315,0.000006378356,0.0020836615],"genre_scores_gemma":[0.89174014,0.10742098,0.000040276176,0.00056401204,0.000030651525,0.000022550743,0.00001478748,0.000009294161,0.00015733103],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9992564,0.000021079177,0.00041303944,0.00015322209,0.00004004029,0.000116258474],"domain_scores_gemma":[0.9993351,0.000073565054,0.00035595655,0.000218902,0.0000016490425,0.000014793822],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011864246,0.000091697395,0.00020044415,0.0000118923,0.00018803112,0.00003563433,0.0001624055,0.000025161035,0.00050588767],"category_scores_gemma":[0.000037877926,0.000064044434,0.00005534416,0.000020477328,0.00013183737,0.00021347412,0.00006476419,0.00006547924,0.00016667001],"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":[0.00008054048,0.0007578305,0.50399166,0.0027766123,0.00094094075,0.0000016470719,0.0071794074,0.0006028783,0.004127072,0.2540552,0.06510815,0.16037805],"study_design_scores_gemma":[0.00083800027,0.00006445175,0.8109853,0.00042204547,0.00008228432,0.000014746227,0.00079972093,0.00019403297,0.00026095717,0.0657299,0.12020947,0.00039906864],"about_ca_topic_score_codex":0.00007279215,"about_ca_topic_score_gemma":0.00000736366,"teacher_disagreement_score":0.30699366,"about_ca_system_score_codex":0.00006335329,"about_ca_system_score_gemma":0.0000032137225,"threshold_uncertainty_score":0.5539115},"labels":[],"label_agreement":null},{"id":"W2120114365","doi":"10.2308/accr-50957","title":"Optimal Information Asymmetry, Control Environment, and Investment in Firm-Specific Human Capital","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Economic rent; Information asymmetry; Incentive; Enterprise value; Value (mathematics); Business; Investment (military); Control (management); Shareholder; Private information retrieval; Compensation (psychology); Human capital; Private benefits of control; Ex-ante; Microeconomics; Capital call; Capital (architecture); Finance; Economics; Corporate governance; Financial capital; Market economy; Individual capital; Management","score_opus":0.01167196852965832,"score_gpt":0.19782181137585295,"score_spread":0.18614984284619462,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2120114365","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9703192,0.019174691,0.00048420878,0.0029747358,0.00015809255,0.00087348674,0.000004180756,0.00005323617,0.005958179],"genre_scores_gemma":[0.9806173,0.0051054573,0.00004349073,0.013733783,0.00037711216,0.000050795716,0.0000193419,0.000012918789,0.000039796923],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99896324,0.000018145112,0.00040566435,0.00016963115,0.00021354764,0.00022977736],"domain_scores_gemma":[0.99911916,0.000039472492,0.00049883703,0.00030459886,0.000030683957,0.000007236688],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010683698,0.00017118752,0.00027305132,0.00006587964,0.00016771926,0.00020296223,0.0002482222,0.00003424356,0.000078712656],"category_scores_gemma":[0.00008058199,0.00012605872,0.000049195183,0.00021594316,0.00005965746,0.0015698851,0.000115847455,0.00014689822,0.00051150896],"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":[0.00006567285,0.00022735329,0.5146687,0.010797068,0.000075698896,0.000010508391,0.00034248247,0.0006335985,0.0003463875,0.22183914,0.07248459,0.17850877],"study_design_scores_gemma":[0.0006451827,0.000008922837,0.28329384,0.00093936187,0.000039889677,0.0000017493148,0.000019118044,0.0005569742,0.0000020512084,0.0010824499,0.71320945,0.00020100096],"about_ca_topic_score_codex":0.00028885808,"about_ca_topic_score_gemma":0.000023070008,"teacher_disagreement_score":0.6407249,"about_ca_system_score_codex":0.00003082504,"about_ca_system_score_gemma":0.0000050395474,"threshold_uncertainty_score":0.6574583},"labels":[],"label_agreement":null},{"id":"W2123275056","doi":"10.2308/accr.2006.81.4.749","title":"A Returns-Based Representation of Earnings Quality","year":2006,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":221,"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; Earnings quality; Econometrics; Earnings response coefficient; Quality (philosophy); Representation (politics); Post-earnings-announcement drift; Capital asset pricing model; Point (geometry); Economics; Quarter (Canadian coin); Asset (computer security); Point estimation; Price–earnings ratio; Earnings per share; Statistics; Mathematics; Finance; Computer science","score_opus":0.022096864283646718,"score_gpt":0.28016047497841157,"score_spread":0.25806361069476486,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2123275056","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7845418,0.029723156,0.045241475,0.018875433,0.0007712623,0.0033679302,0.000008040851,0.00094591884,0.116524994],"genre_scores_gemma":[0.99095494,0.0005901537,0.00026145022,0.0063760704,0.00089819916,0.000048135535,0.00004768959,0.000043686607,0.00077969703],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.997816,0.000062378065,0.0008091884,0.0003522756,0.0006517129,0.00030839132],"domain_scores_gemma":[0.97912955,0.00020519663,0.01968324,0.00066638767,0.000310607,0.00000503442],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0025546222,0.000215285,0.0004582646,0.00009124234,0.00022126285,0.0001568029,0.00061908667,0.000040503528,0.00042901674],"category_scores_gemma":[0.010701313,0.00016330124,0.00020857775,0.0011627703,0.0001056129,0.0007134897,0.00024740907,0.00022832095,0.000314484],"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":[0.00007293171,0.00024845687,0.5100628,0.028807275,0.00010802012,0.000012525761,0.000077720724,0.0011868702,0.0018891186,0.0520867,0.1532038,0.25224376],"study_design_scores_gemma":[0.0005147976,0.000006378207,0.28865144,0.0044396203,0.00031344133,0.0000012725841,0.000057019344,0.0007153908,0.00017796985,0.0024491095,0.7022368,0.00043680696],"about_ca_topic_score_codex":0.0032218134,"about_ca_topic_score_gemma":0.00009519522,"teacher_disagreement_score":0.5490329,"about_ca_system_score_codex":0.00003198286,"about_ca_system_score_gemma":0.000019727448,"threshold_uncertainty_score":0.99763197},"labels":[],"label_agreement":null},{"id":"W2126686154","doi":"10.2308/accr-10036","title":"Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":99,"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":"Loan; Collateral; Business; Debt; Cross-collateralization; Participation loan; Non-conforming loan; Syndicate; Basis point; Control (management); Financial system; Monetary economics; Finance; Accounting; Non-performing loan; Economics; Interest rate","score_opus":0.023831584925035124,"score_gpt":0.23815366188338877,"score_spread":0.21432207695835365,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2126686154","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8067208,0.098483354,0.06063342,0.005834534,0.0026002135,0.0026225066,0.000010359441,0.00070286205,0.022391971],"genre_scores_gemma":[0.98424286,0.0066632293,0.00008436374,0.0063302037,0.002309845,0.00006383347,0.000005121648,0.00005260822,0.00024791228],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99786335,0.00008508968,0.0006158609,0.0005377263,0.0004624395,0.00043556117],"domain_scores_gemma":[0.9891832,0.00045082223,0.009597675,0.00054300675,0.00020696112,0.000018334416],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0024423553,0.00034885813,0.0005222112,0.000074246185,0.0004952811,0.00052136095,0.0007705506,0.000062016436,0.00071846705],"category_scores_gemma":[0.012460126,0.00025053415,0.00014011703,0.00035132674,0.00013735979,0.002426536,0.00045709644,0.00053568586,0.0003535174],"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":[0.00018492174,0.000110925044,0.5391137,0.005067621,0.00037179125,0.00005339834,0.0005414899,0.0000123960845,0.00076920044,0.0034618159,0.0138461385,0.43646657],"study_design_scores_gemma":[0.0009956568,0.000021109467,0.6909083,0.020560067,0.0012937861,0.000023197066,0.00027712254,0.000986132,0.000056188346,0.0022236542,0.2818105,0.00084431126],"about_ca_topic_score_codex":0.0059999237,"about_ca_topic_score_gemma":0.00025370368,"teacher_disagreement_score":0.43562227,"about_ca_system_score_codex":0.000041030828,"about_ca_system_score_gemma":0.00001564529,"threshold_uncertainty_score":0.9999947},"labels":[],"label_agreement":null},{"id":"W2127377765","doi":"10.2308/accr.2010.85.2.573","title":"Auditor Independence in a Private Firm and Low Litigation Risk Setting","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","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":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Auditor independence; Reputation; Independence (probability theory); Business; Audit; Accounting; Compromise; Litigation risk analysis; Norwegian; Sample (material); Inherent risk (accounting); Actuarial science; External auditor; Internal audit; Joint audit; Political science; Law; Statistics","score_opus":0.0052600094236517295,"score_gpt":0.21649328947110605,"score_spread":0.2112332800474543,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2127377765","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9870491,0.0044457605,0.0011095345,0.0033540784,0.0006172949,0.0009368628,0.000002142101,0.0001700583,0.0023151678],"genre_scores_gemma":[0.9892084,0.003982667,0.00029480734,0.004487706,0.0017760609,0.00006967245,0.000008095755,0.000042657593,0.00012995143],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.99813247,0.000036061963,0.00051231444,0.00043385458,0.00047227135,0.00041304884],"domain_scores_gemma":[0.99014723,0.00019009308,0.009019525,0.00050394866,0.00012735833,0.000011838037],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0037865515,0.00024861927,0.00031378362,0.00010400046,0.00036021156,0.00042306725,0.0005944247,0.00007525905,0.00017678564],"category_scores_gemma":[0.019721964,0.0001937889,0.00006484277,0.0006973934,0.00009812495,0.0014403675,0.0006050108,0.0009182053,0.00038499886],"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":[0.0000067087,0.00003448609,0.43863225,0.0053639044,0.00002276396,0.00001130912,0.00010648397,0.000022550079,0.00056835124,0.004851013,0.0047977827,0.5455824],"study_design_scores_gemma":[0.00042237557,0.0000043505574,0.5206273,0.006598109,0.00014788164,0.0000070307638,0.00004638049,0.002562199,0.000027019905,0.0040045525,0.46504182,0.00051098876],"about_ca_topic_score_codex":0.00064504053,"about_ca_topic_score_gemma":0.00030100427,"teacher_disagreement_score":0.5450714,"about_ca_system_score_codex":0.000025415013,"about_ca_system_score_gemma":0.000018648749,"threshold_uncertainty_score":0.98853534},"labels":[],"label_agreement":null},{"id":"W2140656906","doi":"10.2308/accr-50541","title":"Voluntary Adoption of More Stringent Governance Policy on Audit Committees: Theory and Empirical Evidence","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada; University of Toronto","keywords":"Corporate governance; Business; Audit committee; Accounting; Equity (law); Audit; Stock exchange; Finance; Empirical evidence; Quality (philosophy)","score_opus":0.04475251355257789,"score_gpt":0.28550222822818105,"score_spread":0.24074971467560316,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2140656906","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9204834,0.05258979,0.00005403224,0.024594463,0.00014981293,0.0008518972,0.0000061744286,0.00006098425,0.0012094561],"genre_scores_gemma":[0.9312063,0.044361804,0.000027215696,0.023383675,0.0007374744,0.000055540804,0.000004125142,0.00002247341,0.00020142812],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99864995,0.000037723163,0.00041537796,0.00027576275,0.0003677097,0.00025349855],"domain_scores_gemma":[0.9981244,0.00028603006,0.0008554227,0.00053585606,0.00018808103,0.000010189358],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011380373,0.00021280258,0.00035536708,0.000043446256,0.00015469348,0.000102196966,0.00047345195,0.00003074968,0.00014009733],"category_scores_gemma":[0.0010033306,0.00014198205,0.00009575237,0.0005907074,0.00013098173,0.0011985992,0.00023800273,0.00020261123,0.00040817758],"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":[0.00011760087,0.00018168376,0.53472507,0.012813932,0.0000764494,0.000012395708,0.00009580365,0.00005900438,0.0001893617,0.05848769,0.17407092,0.21917011],"study_design_scores_gemma":[0.0001587676,0.000016408663,0.8848562,0.011376225,0.00008538462,0.000005597724,0.000031455846,0.00015616397,0.00000832216,0.0024471062,0.10063848,0.00021986483],"about_ca_topic_score_codex":0.001701198,"about_ca_topic_score_gemma":0.000029659448,"teacher_disagreement_score":0.35013118,"about_ca_system_score_codex":0.00004554902,"about_ca_system_score_gemma":0.000051569587,"threshold_uncertainty_score":0.578986},"labels":[],"label_agreement":null},{"id":"W2146432280","doi":"10.2308/accr-50946","title":"On the Stewardship Value of Soft Managerial Reports","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":22,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo; University of Alberta","funders":"","keywords":"Verifiable secret sharing; Stewardship (theology); Incentive; Value (mathematics); Business; Soft skills; Public relations; Computer science; Microeconomics; Economics; Management; Political science","score_opus":0.06317142545837247,"score_gpt":0.3656018301615623,"score_spread":0.3024304047031898,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2146432280","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.49759305,0.024044821,0.041569475,0.14683673,0.0036190478,0.004900873,0.000014641215,0.00032951945,0.28109187],"genre_scores_gemma":[0.9933705,0.00034721938,0.00005852422,0.0048934347,0.00021983529,0.000039425566,6.8880547e-7,0.000007723698,0.0010626554],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99782246,0.00050886604,0.0006597516,0.00022559332,0.000670272,0.000113058115],"domain_scores_gemma":[0.99344987,0.0039572977,0.0008550664,0.00156556,0.00015269815,0.000019494732],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.018534148,0.00008459298,0.00024220397,0.000027348782,0.00030094475,0.00007653146,0.0008464841,0.000022535507,0.00069463707],"category_scores_gemma":[0.012113809,0.000035098892,0.00014404926,0.0005307833,0.00013094449,0.000085676955,0.00012052256,0.0001190393,0.00057551253],"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":[0.0000056237222,0.00002272143,0.00009367245,0.00008239814,0.000011223686,4.1345092e-7,0.00007443057,0.00009699195,0.000064445885,0.8659374,0.044608608,0.08900206],"study_design_scores_gemma":[0.000024673205,0.000010480308,0.0006242797,0.00040732636,0.00003615157,0.000014143216,0.00004575525,0.000109435976,0.00013867542,0.5298612,0.46866775,0.000060138656],"about_ca_topic_score_codex":0.000005755311,"about_ca_topic_score_gemma":8.089679e-7,"teacher_disagreement_score":0.49577746,"about_ca_system_score_codex":0.000005828243,"about_ca_system_score_gemma":0.000017172812,"threshold_uncertainty_score":0.9962076},"labels":[],"label_agreement":null},{"id":"W2147248109","doi":"10.2308/accr.2009.84.5.1553","title":"Accounting Discretion, Horizon Problem, and CEO Retirement Benefits","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":157,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McGill University","funders":"","keywords":"Accrual; Pension; Earnings management; Earnings; Accounting; Discretion; Empirical evidence; Business; Economics; Labour economics; Finance","score_opus":0.012339399212353875,"score_gpt":0.22601004558846038,"score_spread":0.2136706463761065,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2147248109","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.30162424,0.28027043,0.04012489,0.15296537,0.001927575,0.011773251,0.000017223523,0.0031379664,0.20815907],"genre_scores_gemma":[0.9459789,0.022634987,0.0006047945,0.02752237,0.002193493,0.000098263954,0.000034854045,0.00009302723,0.0008393499],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99701566,0.00003190605,0.0007944778,0.0006766501,0.0007859391,0.0006953501],"domain_scores_gemma":[0.98905843,0.00007267088,0.009864802,0.0006987407,0.0002848493,0.000020522448],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0026887439,0.000459091,0.0005395491,0.00012396241,0.0007979867,0.00086941983,0.0008406033,0.00006980704,0.0002760492],"category_scores_gemma":[0.0032731688,0.00034104602,0.0001451764,0.000980545,0.000093622904,0.0019013524,0.00044090312,0.0004175816,0.00045334833],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000010092519,0.00004824555,0.006833716,0.002971585,0.000036119578,0.000004821752,0.000041381223,0.000030967036,0.00009227589,0.030290041,0.015410007,0.94423074],"study_design_scores_gemma":[0.0005131324,0.000040568826,0.052621935,0.011533687,0.0005280803,0.000010601669,0.00007924476,0.00054389774,0.000015857151,0.006457121,0.92672926,0.0009266237],"about_ca_topic_score_codex":0.00022340094,"about_ca_topic_score_gemma":0.00003097666,"teacher_disagreement_score":0.9433041,"about_ca_system_score_codex":0.00006578795,"about_ca_system_score_gemma":0.00001747576,"threshold_uncertainty_score":0.99990416},"labels":[],"label_agreement":null},{"id":"W2155330037","doi":"10.2308/accr.2010.85.4.1303","title":"Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":75,"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":"Accrual; Earnings; Interim; Core (optical fiber); Accounting; Quarter (Canadian coin); Econometrics; Business; Witness; Earnings management; Demographic economics; Economics; Actuarial science; Political science; Computer science; Geography","score_opus":0.03223136266455212,"score_gpt":0.2637375239651431,"score_spread":0.23150616130059098,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2155330037","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9328967,0.007471063,0.027012482,0.012138711,0.0033580142,0.0016327979,0.0000031674892,0.00065581826,0.0148312505],"genre_scores_gemma":[0.96947926,0.0020382614,0.0010043576,0.006947066,0.01991115,0.000057017372,0.000027972706,0.00012934262,0.00040557506],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968819,0.00005574419,0.00083950814,0.00075485604,0.000838025,0.00062998856],"domain_scores_gemma":[0.9831416,0.0003514781,0.01511693,0.0010783132,0.0002894973,0.000022156339],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.003080861,0.00042495743,0.0005118843,0.0001504377,0.00083432026,0.0011539325,0.0015175329,0.000094870134,0.0012039464],"category_scores_gemma":[0.010531645,0.00034790387,0.00020891424,0.0010806498,0.00015424294,0.002947931,0.0004256183,0.0009817384,0.0019347698],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000022744469,0.000052681724,0.086586684,0.0029012626,0.00008995543,0.000017852513,0.00052000757,0.000044561562,0.0093193175,0.0059224693,0.015170613,0.87935185],"study_design_scores_gemma":[0.0002852669,0.000009545675,0.14651631,0.010416589,0.0006233287,0.000007295337,0.00034116683,0.010870624,0.000022793694,0.002994772,0.8269969,0.00091537344],"about_ca_topic_score_codex":0.0023654026,"about_ca_topic_score_gemma":0.00024473047,"teacher_disagreement_score":0.8784365,"about_ca_system_score_codex":0.00006550516,"about_ca_system_score_gemma":0.000035746103,"threshold_uncertainty_score":0.9998973},"labels":[],"label_agreement":null},{"id":"W2159651019","doi":"10.2308/accr-50725","title":"Restoring the Tower of Babel: How Foreign Firms Communicate with U.S. Investors","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":75,"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","funders":"","keywords":"Tower of Babel; Business; Tower; Monetary economics; Commerce; Finance; Industrial organization; Economics; Engineering; History; Civil engineering","score_opus":0.029110051623873548,"score_gpt":0.21306916351880872,"score_spread":0.1839591118949352,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2159651019","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7786458,0.08157775,0.00059393543,0.06513502,0.00062321464,0.002344248,0.000004953547,0.00031220145,0.070762865],"genre_scores_gemma":[0.9833606,0.006489535,0.00008299158,0.009111915,0.0004902078,0.00004267115,0.000004095319,0.000035316712,0.0003826818],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99885094,0.000034301673,0.00029499482,0.0001942442,0.0003585074,0.00026700366],"domain_scores_gemma":[0.99737006,0.00016267587,0.00096703746,0.0013009465,0.00019319843,0.000006092817],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021048284,0.00020098304,0.0003660387,0.000032338707,0.000328249,0.00014936249,0.0011913811,0.00003102224,0.000035698322],"category_scores_gemma":[0.00040862412,0.0000972548,0.00009960504,0.0006798077,0.00017833563,0.0007487442,0.0003019231,0.0002466371,0.00005750924],"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":[0.00010722443,0.00015703515,0.42408854,0.0131650595,0.00020985573,0.00000767066,0.00025938958,0.0001883547,0.00032285598,0.18194562,0.23889656,0.14065184],"study_design_scores_gemma":[0.00022008801,0.000012154618,0.050429605,0.0044777817,0.00016826896,0.0000035363078,0.000039560513,0.00023308041,0.0000158957,0.0017860796,0.9423999,0.00021405805],"about_ca_topic_score_codex":0.0005832716,"about_ca_topic_score_gemma":0.00015299964,"teacher_disagreement_score":0.7035033,"about_ca_system_score_codex":0.000015910116,"about_ca_system_score_gemma":0.000019387124,"threshold_uncertainty_score":0.39659357},"labels":[],"label_agreement":null},{"id":"W2159817037","doi":"10.2308/accr-10272","title":"An Examination of the Cost of Capital Implications of FIN 46","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","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":"Consolidation (business); Cost of capital; Balance sheet; Equity (law); Sample (material); Cost of equity; Basis point; Economics; Variable (mathematics); Quarter (Canadian coin); Business; Capital structure; Monetary economics; Actuarial science; Financial economics; Accounting; Interest rate; Finance; Microeconomics; Debt","score_opus":0.018316513567193337,"score_gpt":0.2547317985523608,"score_spread":0.23641528498516745,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2159817037","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97140265,0.010869957,0.0034242407,0.0016729882,0.00022340118,0.0012915931,0.000009979395,0.00004225994,0.011062955],"genre_scores_gemma":[0.9977178,0.0010015217,0.000058135065,0.0008118903,0.00026451526,0.000032611886,0.00000970904,0.000018862138,0.00008495489],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.99881816,0.00004215092,0.00050411053,0.00012617584,0.00031271516,0.00019670842],"domain_scores_gemma":[0.98698837,0.00009380718,0.011965666,0.00067437335,0.00027247306,0.0000053437734],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0020314192,0.00012077411,0.00026856814,0.000050165545,0.00011862358,0.000025381534,0.0007614845,0.000026015134,0.00014764465],"category_scores_gemma":[0.0035144154,0.00007701616,0.00010677765,0.0006625639,0.000114073,0.0008661116,0.00028087286,0.00010795173,0.000037081674],"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":[0.00000431221,0.0002722546,0.24827743,0.009782709,0.00006936381,7.091997e-8,0.00049708923,0.00006226979,0.003535295,0.0819639,0.0046096346,0.6509257],"study_design_scores_gemma":[0.000102347265,0.000003759816,0.9357631,0.0016616759,0.00022779255,7.096458e-7,0.0001183368,0.00006324863,0.00025958757,0.0003338491,0.061354663,0.00011093359],"about_ca_topic_score_codex":0.00023744866,"about_ca_topic_score_gemma":0.000022364688,"teacher_disagreement_score":0.6874857,"about_ca_system_score_codex":0.000018257095,"about_ca_system_score_gemma":0.000012432318,"threshold_uncertainty_score":0.42073372},"labels":[],"label_agreement":null},{"id":"W2162453114","doi":"10.2308/accr-10098","title":"Voluntary Audits versus Mandatory Audits","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":294,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; Business; Accounting; Auditor's report","score_opus":0.03199289881518765,"score_gpt":0.2320893426426265,"score_spread":0.20009644382743885,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2162453114","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.14970203,0.11063377,0.012401734,0.010298615,0.010552274,0.004974724,0.00001726358,0.0027307316,0.69868886],"genre_scores_gemma":[0.9154454,0.0210362,0.000521561,0.050250884,0.007378832,0.00026450236,0.00006966285,0.00028451663,0.004748463],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974931,0.00003590054,0.00061085506,0.0005575103,0.00064008083,0.00066255115],"domain_scores_gemma":[0.988041,0.000114718634,0.010603106,0.0009906036,0.00023111986,0.000019453017],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001904696,0.00041293484,0.0004898822,0.00011718344,0.0005303505,0.00020761573,0.0014447315,0.0000660711,0.0033014386],"category_scores_gemma":[0.006060441,0.00031385926,0.00021868564,0.0008574081,0.00014004674,0.0016778761,0.0010010859,0.00044325623,0.008731427],"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":[0.00009772655,0.00011812342,0.020586811,0.0069364924,0.00024694914,0.00005921428,0.00014911898,0.0000056245012,0.000025652971,0.017096339,0.46720666,0.48747128],"study_design_scores_gemma":[0.00046834792,0.0000085506945,0.035296846,0.0023366022,0.00042515612,0.000003606746,0.00004697816,0.00008051476,0.0000072871276,0.00066860934,0.96020645,0.00045106697],"about_ca_topic_score_codex":0.0007311982,"about_ca_topic_score_gemma":0.00011080288,"teacher_disagreement_score":0.7657434,"about_ca_system_score_codex":0.000078062665,"about_ca_system_score_gemma":0.00003301925,"threshold_uncertainty_score":0.99993134},"labels":[],"label_agreement":null},{"id":"W2165888390","doi":"10.2308/accr.2005.80.4.1211","title":"Accounting for Software Development Costs and Information Asymmetry","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":142,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University","funders":"","keywords":"Information asymmetry; Business; Software; Industrial organization; Software development; Accounting; Asymmetry; Capital (architecture); Computer science; Finance","score_opus":0.015181450330143781,"score_gpt":0.22807246240196238,"score_spread":0.2128910120718186,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2165888390","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.72771996,0.16245916,0.027298717,0.05139156,0.0019775731,0.009435053,0.00004444455,0.0014002433,0.018273255],"genre_scores_gemma":[0.79117095,0.017531317,0.012144879,0.17272651,0.0049699806,0.00065091613,0.00019380257,0.00011368576,0.0004979697],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99876606,0.000004840414,0.0004902518,0.00018302951,0.00025045258,0.00030537535],"domain_scores_gemma":[0.9986544,0.000100148565,0.00070554373,0.00025710635,0.00027546112,0.0000073166234],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001315279,0.00019945565,0.0002644498,0.00007180366,0.00043778203,0.00037052858,0.00032535841,0.00004454512,0.000036086345],"category_scores_gemma":[0.00068932865,0.00014514907,0.00006419042,0.0004290378,0.0000306353,0.0048374413,0.00017568181,0.00012337892,0.0004531131],"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":[0.000010450624,0.000013880817,0.022117145,0.0035997827,0.000016463711,2.5687868e-7,0.000027670409,0.000007965567,0.0000047178837,0.0032099062,0.028553732,0.942438],"study_design_scores_gemma":[0.00025844958,0.0000018070168,0.048855577,0.0018845954,0.0000605954,0.0000030003257,0.000014854279,0.0002578181,0.000010525752,0.00011199496,0.94832784,0.00021291772],"about_ca_topic_score_codex":0.000060899973,"about_ca_topic_score_gemma":0.000047753678,"teacher_disagreement_score":0.9422251,"about_ca_system_score_codex":0.000057925965,"about_ca_system_score_gemma":0.000040940013,"threshold_uncertainty_score":0.5919007},"labels":[],"label_agreement":null},{"id":"W2167903605","doi":"10.2308/accr.2010.85.4.1325","title":"Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":168,"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":"Accounting; Opportunism; Business; Audit; External auditor; Auditor independence; Off-balance-sheet; Balance sheet; Database transaction; Position (finance); Actuarial science; Finance; Economics; Joint audit; Internal audit; Computer science","score_opus":0.02066622840118272,"score_gpt":0.2684277738805289,"score_spread":0.2477615454793462,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2167903605","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9808149,0.005843336,0.0019140922,0.0013142506,0.0022398005,0.0016612158,0.000006983473,0.00017516696,0.006030294],"genre_scores_gemma":[0.99569476,0.00048454574,0.0007827454,0.0018751911,0.0010063333,0.000055551172,0.000015528565,0.00005700371,0.000028318384],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.996985,0.000045454224,0.0012724032,0.00048948894,0.00072427,0.00048337373],"domain_scores_gemma":[0.9512464,0.00053203595,0.04708208,0.0006592744,0.000460058,0.000020169986],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.005030408,0.00034211826,0.00074241834,0.00019521713,0.00025414547,0.00018343354,0.00044856608,0.00009098243,0.00009211063],"category_scores_gemma":[0.15186024,0.0002754722,0.00014769165,0.0007636137,0.00025267203,0.00042282155,0.000342685,0.000648824,0.000029876128],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00049153046,0.00024533167,0.11075034,0.07588378,0.00017730545,0.00071569445,0.00020427367,0.00063606125,0.003167273,0.013133948,0.008722851,0.7858716],"study_design_scores_gemma":[0.008372816,0.00016729133,0.34338114,0.0799006,0.0013964922,0.000016367829,0.00014192487,0.008320553,0.0010399574,0.0009431505,0.5541124,0.0022073435],"about_ca_topic_score_codex":0.00020435381,"about_ca_topic_score_gemma":0.00015102437,"teacher_disagreement_score":0.7836643,"about_ca_system_score_codex":0.000064717555,"about_ca_system_score_gemma":0.00021247246,"threshold_uncertainty_score":0.9999697},"labels":[],"label_agreement":null},{"id":"W2168120868","doi":"10.2308/accr.2009.84.5.1429","title":"Cross-Listing Audit Fee Premiums: Theory and Evidence","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":306,"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","funders":"","keywords":"Cross listing; Audit; Business; Cross country; Accounting; Listing (finance); Liability; Legal liability; Finance; Economics; Demographic economics; Corporate governance","score_opus":0.019930614901694,"score_gpt":0.27745013645562716,"score_spread":0.25751952155393315,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2168120868","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.3658184,0.4826242,0.023276165,0.02800196,0.0011271528,0.0037879292,0.000003169808,0.0016313654,0.09372964],"genre_scores_gemma":[0.9421835,0.016147668,0.00015020826,0.037262887,0.0019698518,0.00003774484,0.000004159231,0.000051172516,0.0021928414],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976249,0.00006928773,0.00061072496,0.0005810266,0.00055483583,0.00055924815],"domain_scores_gemma":[0.988366,0.00056228763,0.010040167,0.00076888653,0.00024629527,0.00001635795],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.006581731,0.00035670752,0.00045178705,0.00007822461,0.0007295871,0.0010240661,0.0010054846,0.00005540215,0.00039869422],"category_scores_gemma":[0.04652212,0.00026009695,0.00012798375,0.0007380869,0.00016715065,0.0024320467,0.00061197707,0.000405671,0.0006560537],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000037958584,0.000037101978,0.038704276,0.007920037,0.000046348443,0.000018749255,0.00008628105,0.00003388799,0.00019744245,0.06338576,0.016973969,0.8725582],"study_design_scores_gemma":[0.00030395118,0.000015142236,0.22866726,0.025591463,0.00042670761,0.000018902405,0.000053922424,0.00024666113,0.00001330602,0.012850661,0.7310881,0.0007239512],"about_ca_topic_score_codex":0.0001248979,"about_ca_topic_score_gemma":0.000008747725,"teacher_disagreement_score":0.8718342,"about_ca_system_score_codex":0.000047694382,"about_ca_system_score_gemma":0.000022368482,"threshold_uncertainty_score":0.9999851},"labels":[],"label_agreement":null},{"id":"W2168711592","doi":"10.2308/accr.2010.85.1.63","title":"Managers' EPS Forecasts: Nickeling and Diming the Market?","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":19,"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":"Liberian dollar; Earnings; Incentive; Opportunism; Point (geometry); Business; Economics; Consensus forecast; Quarter (Canadian coin); Actuarial science; Econometrics; Financial economics; Monetary economics; Finance; Microeconomics","score_opus":0.010606157563697817,"score_gpt":0.22028487429651666,"score_spread":0.20967871673281885,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2168711592","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.102865234,0.28595915,0.035359565,0.17852165,0.0017387813,0.006396185,0.0000043651953,0.0014975655,0.38765752],"genre_scores_gemma":[0.87004274,0.031948626,0.0003710412,0.0920102,0.0026333886,0.00006651781,0.000008562831,0.000085219144,0.0028336977],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99791694,0.000041540527,0.0005335,0.00045178665,0.00049593847,0.0005603134],"domain_scores_gemma":[0.9921378,0.00022732283,0.0067578666,0.0007446419,0.00012018598,0.000012193227],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0033984457,0.0003401406,0.0003997477,0.00008053645,0.0009086961,0.00075160974,0.0010114872,0.000042940865,0.00029730593],"category_scores_gemma":[0.0065762885,0.00020428888,0.00014823294,0.00077593053,0.00011293334,0.0011872833,0.00058934506,0.00041782574,0.00032404877],"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":[0.000008601542,0.000016688577,0.0019073056,0.0018290645,0.000041041905,0.00000997383,0.000058588015,0.00001437637,0.000017858329,0.010163691,0.066410065,0.91952276],"study_design_scores_gemma":[0.0001995755,0.000005666422,0.017566958,0.004109365,0.00035061152,0.000011927721,0.00015563166,0.0015927443,0.0000022412314,0.0038581397,0.97178495,0.00036218023],"about_ca_topic_score_codex":0.00013909035,"about_ca_topic_score_gemma":0.00002083896,"teacher_disagreement_score":0.91916054,"about_ca_system_score_codex":0.00003547351,"about_ca_system_score_gemma":0.00000935557,"threshold_uncertainty_score":0.83306587},"labels":[],"label_agreement":null},{"id":"W2170271804","doi":"10.2308/accr-10199","title":"Gray Markets and Multinational Transfer Pricing","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Pharmaceutical Economics and Policy","field":"Economics, Econometrics and Finance","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":"University of Toronto","funders":"","keywords":"Transfer pricing; Multinational corporation; Grey market; Business; Monetary economics; Gray (unit); Subsidiary; Variable pricing; Revenue; Economics; Microeconomics; Market economy; Finance","score_opus":0.08662903373861464,"score_gpt":0.28044761961464937,"score_spread":0.19381858587603473,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2170271804","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.3240939,0.35407767,0.0009718984,0.013055929,0.0006065809,0.0011736318,0.00009460241,0.00009391261,0.30583188],"genre_scores_gemma":[0.92513293,0.0614075,0.00026706158,0.012871105,0.00011212465,0.000025202244,0.0000027612273,0.000017827333,0.00016348572],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9992098,0.000014148274,0.00039527196,0.00018346569,0.00001655398,0.00018071505],"domain_scores_gemma":[0.99959344,0.00007527831,0.00009833634,0.0001779384,0.000014955003,0.00004005838],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0012996648,0.00009641693,0.00025361634,0.00004097293,0.00010348906,0.000031376007,0.00019587495,0.000027231023,0.0009140081],"category_scores_gemma":[0.00012648664,0.00007779848,0.00006842021,0.00009961083,0.000049638842,0.00015270247,0.000048179158,0.00011871535,0.00035165588],"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":[0.000014896915,0.000087275155,0.046876773,0.0017197048,0.000117600415,0.0000020026284,0.0009224787,7.182795e-7,0.00001758974,0.8800904,0.004847257,0.06530332],"study_design_scores_gemma":[0.00046054373,0.000014443184,0.14839655,0.0005581868,0.000045997476,0.00002286173,0.000011938755,0.001453924,0.00005276913,0.05791108,0.7906682,0.00040351177],"about_ca_topic_score_codex":0.000063815176,"about_ca_topic_score_gemma":0.000003316574,"teacher_disagreement_score":0.8221793,"about_ca_system_score_codex":0.000017219172,"about_ca_system_score_gemma":0.000006877372,"threshold_uncertainty_score":0.9999993},"labels":[],"label_agreement":null},{"id":"W2512785488","doi":"10.2308/accr-51551","title":"The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings","year":2016,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":268,"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":"Accrual; Earnings management; Econometrics; Earnings; Economics; Control (management); Sample (material); Quarter (Canadian coin); Accounting","score_opus":0.007141582429688146,"score_gpt":0.22058243592192567,"score_spread":0.21344085349223751,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2512785488","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9607166,0.012298546,0.0025538213,0.009475808,0.0002182591,0.0024910592,0.0000018189621,0.00011038703,0.012133682],"genre_scores_gemma":[0.9829591,0.015108111,0.00009772929,0.0011834415,0.00013995329,0.00007967914,0.0000014193532,0.000031327312,0.00039924565],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9983101,0.000037578546,0.00058782945,0.00032712796,0.00044482536,0.0002925346],"domain_scores_gemma":[0.99018586,0.000673093,0.00853757,0.0004859751,0.00011063329,0.000006889224],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016681814,0.00021528934,0.00033856058,0.00011089005,0.00017425182,0.000086231514,0.0006415821,0.000030592088,0.000009005375],"category_scores_gemma":[0.0044406313,0.000114406525,0.000075850054,0.00051211973,0.00013738331,0.000577042,0.00022256571,0.00013988587,0.000043838645],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000041831077,0.00009578918,0.049391616,0.024744531,0.00009410048,0.000003873127,0.0002096334,0.000016801243,0.0021581308,0.042212773,0.004278758,0.87675214],"study_design_scores_gemma":[0.0017100335,0.000096383126,0.8047651,0.048545517,0.00050891266,0.0000017774599,0.00018303207,0.00089619274,0.0003517872,0.007919699,0.13430777,0.00071379443],"about_ca_topic_score_codex":0.00010923791,"about_ca_topic_score_gemma":0.000018800565,"teacher_disagreement_score":0.8760384,"about_ca_system_score_codex":0.0000247617,"about_ca_system_score_gemma":0.0000061045416,"threshold_uncertainty_score":0.53161716},"labels":[],"label_agreement":null},{"id":"W2522909199","doi":"10.2308/accr-51526","title":"Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts","year":2016,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":172,"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":"Local government; Tax avoidance; Tax reform; Business; Public economics; Incentive; Direct tax; Indirect tax; Ad valorem tax; Enforcement; Tax credit; Value-added tax; Economics; Monetary economics; Economic policy; Market economy; Public administration; Political science","score_opus":0.04318095169245115,"score_gpt":0.25742332785474237,"score_spread":0.21424237616229122,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2522909199","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9843261,0.0036888495,0.00019659616,0.0066708056,0.00040529398,0.00094403286,0.000016784541,0.0001283544,0.0036231782],"genre_scores_gemma":[0.98484826,0.0022151035,0.000090027745,0.009160963,0.0004920767,0.000046507364,0.000012202717,0.000030224352,0.003104645],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.998655,0.000041515694,0.0005190323,0.00023529431,0.0003530749,0.00019606133],"domain_scores_gemma":[0.9980809,0.000109378874,0.0011850896,0.00040525195,0.00020488491,0.000014507134],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009866848,0.0001791327,0.00029485207,0.000061551815,0.0001695381,0.00010331403,0.00045055727,0.000034305038,0.0013887961],"category_scores_gemma":[0.00065156183,0.00009178866,0.00008091715,0.00058011356,0.00011130946,0.0012374626,0.00015918973,0.00007852075,0.0003842789],"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":[0.0003851405,0.00033072164,0.1868761,0.019103339,0.00023232658,0.00002519277,0.0008891847,0.0000044254025,0.17538898,0.026378999,0.23113178,0.35925382],"study_design_scores_gemma":[0.0020485402,0.00008503258,0.10594812,0.021924648,0.0004544638,0.000019245916,0.0002980681,0.0004783495,0.005271653,0.004455286,0.8578577,0.0011588971],"about_ca_topic_score_codex":0.00029588438,"about_ca_topic_score_gemma":0.00023941165,"teacher_disagreement_score":0.6267259,"about_ca_system_score_codex":0.000047489233,"about_ca_system_score_gemma":0.00004427254,"threshold_uncertainty_score":0.99952406},"labels":[],"label_agreement":null},{"id":"W2563278041","doi":"10.2308/accr-51696","title":"Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":339,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; Accounting; Joint audit; Interpersonal ties; Quality audit; Business; Chief audit executive; Corporate governance; Audit committee; Audit evidence; Valuation (finance); Public relations; External auditor; Internal audit; Finance; Psychology; Political science; Social psychology","score_opus":0.033799166555463556,"score_gpt":0.3044062012169725,"score_spread":0.2706070346615089,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2563278041","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.825243,0.03426219,0.006447966,0.051711522,0.0037561872,0.0032464783,0.000032417916,0.00090741034,0.07439285],"genre_scores_gemma":[0.977356,0.0043187807,0.000089891764,0.0048113614,0.011102458,0.000066405046,0.000012189686,0.00009159328,0.0021513323],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99704134,0.00009816443,0.000718194,0.00060908176,0.0008761244,0.0006570942],"domain_scores_gemma":[0.9786555,0.00031284377,0.01970315,0.0011175348,0.0001875385,0.000023413708],"candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0047345906,0.0004779692,0.00086002925,0.00009285803,0.002926066,0.0027196137,0.0019281805,0.00010401799,0.00042062928],"category_scores_gemma":[0.011261407,0.0003695602,0.0002637288,0.00023757174,0.00045065544,0.0029214893,0.0018887498,0.00058952754,0.00062786887],"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":[0.000017395882,0.00003409601,0.34561813,0.009456997,0.0002516655,0.000015387646,0.00015306598,0.0000041948033,0.000038019658,0.015835442,0.18887553,0.43970007],"study_design_scores_gemma":[0.00032016533,0.0000048775414,0.40198624,0.0028760012,0.00039599268,0.0000016947561,0.00006142779,0.000013664255,0.0000030918063,0.0017923719,0.59211,0.000434498],"about_ca_topic_score_codex":0.001491793,"about_ca_topic_score_gemma":0.00013103243,"teacher_disagreement_score":0.43926558,"about_ca_system_score_codex":0.00007048519,"about_ca_system_score_gemma":0.000025513678,"threshold_uncertainty_score":0.9998756},"labels":[],"label_agreement":null},{"id":"W2588022291","doi":"10.2308/accr-51709","title":"The Effects of Tangible Rewards versus Cash Rewards in Consecutive Sales Tournaments: A Field Experiment","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":77,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Tournament; Cash; Business; Marketing; Economics; Finance; Mathematics","score_opus":0.03963006586332354,"score_gpt":0.40181851786501355,"score_spread":0.36218845200169003,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2588022291","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7235028,0.23415257,5.8023284e-7,0.009154656,0.0015196175,0.0013822896,0.0000027595531,0.000025669106,0.03025904],"genre_scores_gemma":[0.8791579,0.11996604,0.000033421766,0.00035756172,0.000088367124,0.00013955335,4.0957968e-7,0.000009449636,0.00024731178],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987536,0.00019414102,0.00034280852,0.00016970428,0.00023781773,0.00030189194],"domain_scores_gemma":[0.9978625,0.0009867059,0.0004766973,0.0005726101,0.00007167054,0.000029781479],"candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0018112016,0.00012663646,0.00032943176,0.000017845983,0.0014458532,0.0001512028,0.0008998007,0.000042992742,0.000022624281],"category_scores_gemma":[0.0026542053,0.0000792508,0.00011676053,0.00007352247,0.0005125223,0.0002093306,0.00036359578,0.00014264729,0.00002499223],"study_design_candidate":"not_applicable","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":[0.0010979386,0.0011308888,0.20563355,0.0063399165,0.0014555658,0.0001650797,0.2264445,0.0000022190734,0.011891872,0.106709905,0.13773814,0.30139044],"study_design_scores_gemma":[0.008649916,0.0015530275,0.041743364,0.05607504,0.0012302061,0.000012486207,0.112914726,0.000014635861,0.07587263,0.006664735,0.6925387,0.0027305402],"about_ca_topic_score_codex":0.008174633,"about_ca_topic_score_gemma":0.003263848,"teacher_disagreement_score":0.55480057,"about_ca_system_score_codex":0.00021832867,"about_ca_system_score_gemma":0.00009797753,"threshold_uncertainty_score":0.99985415},"labels":[],"label_agreement":null},{"id":"W2588567828","doi":"10.2308/accr-51703","title":"The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":116,"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; Constraint (computer-aided design); Perception; Psychology; Business; Replicate; Statistics","score_opus":0.011049866418992452,"score_gpt":0.25194513560384313,"score_spread":0.24089526918485069,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2588567828","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.87243545,0.056311816,0.0011824893,0.01960935,0.013487668,0.021420563,0.00003774586,0.00043903597,0.015075897],"genre_scores_gemma":[0.97790766,0.013003498,0.00007763976,0.0030208398,0.003918704,0.00034833126,0.000009098349,0.00007177274,0.0016424316],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99786365,0.000050850096,0.0005283021,0.00047902815,0.000601003,0.00047718378],"domain_scores_gemma":[0.98324,0.0006519602,0.014518117,0.0012791957,0.00029358914,0.000017151435],"candidate_categories":["metaresearch","sts"],"consensus_categories":[],"category_scores_codex":[0.0020632017,0.0003390609,0.00051156955,0.000040826668,0.0020631093,0.00061981624,0.0013841158,0.000061235594,0.000025799858],"category_scores_gemma":[0.030885385,0.00019586572,0.00019411204,0.000117667725,0.00026177373,0.00062301906,0.0008556038,0.00026626713,0.000099187724],"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":[0.0002869011,0.00041337337,0.022356259,0.06700605,0.00068977755,0.000008499609,0.00021524566,0.00002988064,0.00092456164,0.017271161,0.27175292,0.6190454],"study_design_scores_gemma":[0.00074843544,0.000051871015,0.17666109,0.006466354,0.0006670112,4.945835e-7,0.000027498336,0.00020343231,0.000060568982,0.00040399504,0.8144487,0.00026055347],"about_ca_topic_score_codex":0.000117038784,"about_ca_topic_score_gemma":0.000028164179,"teacher_disagreement_score":0.6187848,"about_ca_system_score_codex":0.000034061122,"about_ca_system_score_gemma":0.000023076294,"threshold_uncertainty_score":0.99923605},"labels":[],"label_agreement":null},{"id":"W2605928872","doi":"10.2308/accr-52655","title":"Do Effort Differences between Bonus and Penalty Contracts Persist in Labor Markets?","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":24,"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 Lethbridge","funders":"","keywords":"Yield (engineering); Economics; Contract management; Business; Test (biology); Microeconomics; Labor contract; Labour economics; Incomplete contracts; Actuarial science; Labor relations; Incentive; Marketing","score_opus":0.0345518762116223,"score_gpt":0.33506952379374283,"score_spread":0.3005176475821205,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2605928872","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.90197116,0.080226384,2.4282471e-8,0.0029457412,0.00009409724,0.0005725115,0.0000044821036,0.000017230044,0.014168393],"genre_scores_gemma":[0.9514343,0.0475825,0.000016234888,0.000602868,0.00007502342,0.000024543257,0.0000012611903,0.0000070720957,0.00025618073],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99899787,0.00010942143,0.0002598485,0.00020716843,0.00015847886,0.00026719915],"domain_scores_gemma":[0.99932235,0.00026966154,0.00016148323,0.00017535081,0.00003384604,0.000037316437],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018715329,0.000114087474,0.00038580524,0.000022591079,0.0002659047,0.0001179922,0.00030499182,0.000038015598,0.00019686685],"category_scores_gemma":[0.00015544532,0.00007881921,0.000051601273,0.00014586755,0.00019097727,0.00022727755,0.00013473952,0.00013596074,0.00010363128],"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":[0.0000022906986,0.000008594515,0.99123585,0.00012726993,0.0000092076525,5.8523966e-7,0.0014338194,1.0466465e-8,0.000013244456,0.00070379337,0.00017464001,0.0062907212],"study_design_scores_gemma":[0.00015379982,0.000012347136,0.9755317,0.0012422564,0.000049629998,6.089663e-7,0.0024685282,7.0188906e-7,0.000008137424,0.00025090566,0.020125119,0.00015629506],"about_ca_topic_score_codex":0.0020583672,"about_ca_topic_score_gemma":0.00060846726,"teacher_disagreement_score":0.049463175,"about_ca_system_score_codex":0.00007770063,"about_ca_system_score_gemma":0.000038896724,"threshold_uncertainty_score":0.3214154},"labels":[],"label_agreement":null},{"id":"W2608390993","doi":"10.2308/accr-51785","title":"Value is in the Eye of the Beholder: The Relative Valuation Roles of Earnings and Book Value in Merger Pricing","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and 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":"McGill University","funders":"","keywords":"Earnings; Valuation (finance); Restructuring; Equity (law); Proxy (statistics); Economics; Book value; Value (mathematics); Business; Financial economics; Microeconomics; Monetary economics; Accounting; Finance; Statistics","score_opus":0.02974476927439869,"score_gpt":0.26245154738301085,"score_spread":0.23270677810861218,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2608390993","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9378405,0.034063265,0.000019981368,0.024265556,0.00011027604,0.0010116756,0.0000017995166,0.0000069809907,0.0026799643],"genre_scores_gemma":[0.9837536,0.010616191,0.000010966212,0.0052417465,0.00012874031,0.000031006828,7.8539705e-7,0.000013224452,0.00020369749],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99867374,0.000105209474,0.00047432224,0.00018607256,0.0003892225,0.00017143684],"domain_scores_gemma":[0.9970739,0.00021533531,0.0018190747,0.00077512366,0.00011457047,0.0000019891738],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004547666,0.00014644413,0.00030821838,0.000035470406,0.00041076756,0.00011412034,0.0009610292,0.000037567996,0.000016890623],"category_scores_gemma":[0.0011637512,0.00006429364,0.000100743855,0.00038741736,0.00018690758,0.00100071,0.0003117342,0.00028398292,0.0000098976525],"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":[0.00001982019,0.000059602513,0.943491,0.002371597,0.000038882783,0.0000015332611,0.002890932,0.00026690817,0.00035610495,0.028039617,0.0039596297,0.018504374],"study_design_scores_gemma":[0.00021219351,0.000003752695,0.9483621,0.00554403,0.00014569834,7.1803794e-7,0.00013639528,0.001043638,0.00004192089,0.0040457994,0.040364057,0.00009966834],"about_ca_topic_score_codex":0.0021464701,"about_ca_topic_score_gemma":0.00019391652,"teacher_disagreement_score":0.04591314,"about_ca_system_score_codex":0.000014936618,"about_ca_system_score_gemma":0.000029288365,"threshold_uncertainty_score":0.32448348},"labels":[],"label_agreement":null},{"id":"W2734902516","doi":"10.2308/accr-52353","title":"Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":263,"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":"Institutional investor; Voluntary disclosure; Business; Turnover; Sample (material); Accounting; Foreign direct investment; Investor protection; Financial system; Monetary economics; International economics; Finance; Corporate governance; Economics","score_opus":0.019587720707842152,"score_gpt":0.2159688012190327,"score_spread":0.19638108051119055,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2734902516","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8326934,0.042426556,0.0011555372,0.021989666,0.0010327876,0.0027801297,0.000006332087,0.00029732034,0.097618274],"genre_scores_gemma":[0.95729953,0.003434127,0.000065766944,0.031978294,0.0016445806,0.00006884403,0.000032420798,0.000051863928,0.0054245535],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99828416,0.000034449513,0.0004249265,0.0003898957,0.0004992948,0.00036729372],"domain_scores_gemma":[0.9909606,0.00014228882,0.008157897,0.00061112316,0.00011660764,0.000011486202],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001891084,0.00028787815,0.00034571256,0.000084896776,0.0006104971,0.00045805503,0.0007783116,0.000031222844,0.00038548603],"category_scores_gemma":[0.0016841503,0.00016558862,0.00010972881,0.00092216866,0.0002536867,0.0013991776,0.00072030775,0.00039744805,0.001299871],"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":[0.000015258471,0.00003158799,0.52874935,0.0052132616,0.000116668605,0.000010751974,0.00003050077,0.00014416283,0.000023766273,0.31055626,0.08070766,0.074400775],"study_design_scores_gemma":[0.00019553863,0.0000042945126,0.07469589,0.0023609546,0.0001934917,0.000007850067,0.000054766133,0.0004880082,9.863189e-7,0.0072424803,0.91448456,0.00027120125],"about_ca_topic_score_codex":0.00038583472,"about_ca_topic_score_gemma":0.00023970092,"teacher_disagreement_score":0.8337769,"about_ca_system_score_codex":0.000052586387,"about_ca_system_score_gemma":0.000030974206,"threshold_uncertainty_score":0.99947774},"labels":[],"label_agreement":null},{"id":"W2735029725","doi":"10.2308/accr-52332","title":"A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on Managers' CSR Investment Decision","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Social Responsibility Reporting","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":"University of Waterloo","funders":"","keywords":"Corporate social responsibility; Liberian dollar; Business; Investment (military); Accounting; Norm (philosophy); Finance; Marketing; Public relations; Political science","score_opus":0.08338455599663404,"score_gpt":0.329348916518919,"score_spread":0.24596436052228499,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2735029725","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.91410726,0.024415884,0.005619023,0.01278646,0.0025635571,0.035264224,0.000016667602,0.00041806695,0.0048088366],"genre_scores_gemma":[0.9613332,0.0013585956,0.003919236,0.025576174,0.003695465,0.0033397994,0.00002075026,0.00022283717,0.00053392805],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968954,0.00008506126,0.0010537645,0.0005073652,0.00096253573,0.00049589446],"domain_scores_gemma":[0.99468887,0.0013687492,0.0016567756,0.0010780647,0.0011874321,0.00002010298],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.008688205,0.00036310588,0.00072314916,0.00012657157,0.0006944709,0.00025869862,0.0007790965,0.00008047071,0.000032007996],"category_scores_gemma":[0.011209286,0.00019264672,0.00052928546,0.0010408552,0.00017612301,0.0003400901,0.00031359235,0.00013368807,0.00003922641],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.001657759,0.0004599313,0.0012937398,0.016373867,0.00023548724,0.000008622673,0.0003131761,0.000002809544,0.0016050816,0.0037747615,0.029232545,0.9450422],"study_design_scores_gemma":[0.0060395845,0.0012026017,0.012456207,0.041475195,0.007593331,0.000012851137,0.00091391546,0.0019989756,0.0031775301,0.033467107,0.89002657,0.0016361169],"about_ca_topic_score_codex":0.0001759181,"about_ca_topic_score_gemma":0.0012671901,"teacher_disagreement_score":0.9434061,"about_ca_system_score_codex":0.00015902505,"about_ca_system_score_gemma":0.00014575075,"threshold_uncertainty_score":0.9971197},"labels":[],"label_agreement":null},{"id":"W2766555927","doi":"10.2308/accr-51953","title":"The Impact of Seasonal Affective Disorder on Financial Analysts","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":46,"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; University of British Columbia","funders":"","keywords":"Pessimism; Equity (law); Earnings; Economics; Stock (firearms); Financial economics; Econometrics; Finance; Geography; Political science","score_opus":0.02715904220544226,"score_gpt":0.28484741188126067,"score_spread":0.25768836967581843,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2766555927","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.72591364,0.15800582,0.000026467904,0.003944584,0.0004719941,0.00081169966,0.000088105284,0.000020018444,0.110717684],"genre_scores_gemma":[0.96153265,0.03775657,0.0000072061594,0.0002914823,0.00014189242,0.000028394394,0.0000021937508,0.000011174915,0.00022840325],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99912417,0.00002788284,0.00038051777,0.00019051434,0.00005107126,0.00022581668],"domain_scores_gemma":[0.9980528,0.00016384463,0.00094064866,0.0007770589,0.000046075947,0.000019611794],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015613728,0.0001431346,0.00040825718,0.000025180729,0.0008428149,0.00017428372,0.00069709186,0.000036054946,0.00010015795],"category_scores_gemma":[0.0017424418,0.00007684064,0.00032399863,0.00010274034,0.00019456896,0.00022199626,0.00010080962,0.00014719725,0.00013186179],"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":[0.000056725785,0.0001151053,0.22542857,0.00048204957,0.00018336216,0.0000014919767,0.00009358937,0.000028820576,0.0000034663256,0.68831825,0.02577096,0.05951763],"study_design_scores_gemma":[0.00014137516,0.00008375432,0.92951024,0.00058617245,0.000018168079,8.2891404e-7,0.0000046992163,0.00016351881,0.0000025128993,0.034784283,0.03457641,0.00012804086],"about_ca_topic_score_codex":0.00094654213,"about_ca_topic_score_gemma":0.00005675383,"teacher_disagreement_score":0.70408165,"about_ca_system_score_codex":0.000042678483,"about_ca_system_score_gemma":0.000046152665,"threshold_uncertainty_score":0.6482336},"labels":[],"label_agreement":null},{"id":"W2767004359","doi":"10.2308/accr-51946","title":"Influential Chief Marketing Officers and Management Revenue Forecasts","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":44,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McGill University","funders":"","keywords":"Revenue; Business; Revenue management; Sample (material); Voluntary disclosure; Marketing; Officer; Chief executive officer; Accounting; Finance; Economics; Management","score_opus":0.012248829553206055,"score_gpt":0.23825410781848347,"score_spread":0.22600527826527742,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2767004359","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.4416072,0.05992781,0.0047985837,0.035650056,0.0042205183,0.00770244,0.000019872825,0.00084832165,0.4452252],"genre_scores_gemma":[0.9362296,0.03922687,0.00048778864,0.015773213,0.0028799598,0.00017186938,0.000016225584,0.00013756355,0.0050769052],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99788594,0.000038271537,0.000508871,0.0005243133,0.0005096565,0.0005329645],"domain_scores_gemma":[0.9851287,0.00008108591,0.013461237,0.0012005646,0.000112522706,0.000015877835],"candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0037029246,0.0003343289,0.0004137617,0.00008985282,0.0017291371,0.001383502,0.0013812886,0.000046817582,0.00017693412],"category_scores_gemma":[0.008074329,0.00026415774,0.00013767375,0.0002267413,0.0001919588,0.0015870022,0.0020338784,0.0002991573,0.00049065915],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000026206397,0.00002224256,0.019511495,0.01132771,0.00011475218,0.000032968,0.000022393022,0.000007354123,0.000011994456,0.00635342,0.0466762,0.91589326],"study_design_scores_gemma":[0.00034778198,0.0000025369404,0.14245379,0.0068163304,0.00034213395,0.000007856366,0.000024578294,0.0001548804,0.0000013145125,0.00036022993,0.8491635,0.00032511007],"about_ca_topic_score_codex":0.0003670936,"about_ca_topic_score_gemma":0.00008052374,"teacher_disagreement_score":0.9155682,"about_ca_system_score_codex":0.00003645902,"about_ca_system_score_gemma":0.000011018352,"threshold_uncertainty_score":0.99998105},"labels":[],"label_agreement":null},{"id":"W2808495475","doi":"10.2308/accr-52523","title":"Auditor Reputation Concerns, Legal Liability, and Standards","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"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":"Reputation; Business; Audit; Liability; Damages; Legal liability; Accounting; Incentive; Strict liability; Earnings; Actuarial science; Economics; Law; Political science","score_opus":0.008962041927985501,"score_gpt":0.25307926516688134,"score_spread":0.24411722323889584,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2808495475","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.748236,0.059594437,0.007349068,0.026861072,0.0037115884,0.0050988453,0.000023639088,0.00093007507,0.14819525],"genre_scores_gemma":[0.97441906,0.006204174,0.00009525053,0.014145238,0.0028179435,0.000050081377,0.000015844047,0.0000620662,0.0021903247],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9978597,0.00003130829,0.00044523916,0.00043917962,0.00089866476,0.00032589407],"domain_scores_gemma":[0.9917951,0.00012736968,0.0070363027,0.0005577972,0.00047383117,0.0000095766445],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.003957847,0.00023228074,0.00037973947,0.000050759158,0.0002463722,0.00055306207,0.00044881634,0.000040868457,0.00069620163],"category_scores_gemma":[0.011764924,0.00017043983,0.000091508366,0.00043874737,0.00008866475,0.0015957478,0.0005481988,0.00025626394,0.000874183],"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":[0.000037004604,0.00005129718,0.12797602,0.02251511,0.00010837951,0.000010483187,0.000079658785,0.00006992122,0.00013341871,0.045865092,0.25472054,0.5484331],"study_design_scores_gemma":[0.00022412882,0.000006583455,0.018294547,0.002227471,0.00012030389,0.0000024903802,0.00003991974,0.00031152982,0.0000032305252,0.0006747024,0.9778692,0.0002258667],"about_ca_topic_score_codex":0.0003920477,"about_ca_topic_score_gemma":0.00003710258,"teacher_disagreement_score":0.7231487,"about_ca_system_score_codex":0.00010480097,"about_ca_system_score_gemma":0.000045967332,"threshold_uncertainty_score":0.99990374},"labels":[],"label_agreement":null},{"id":"W2884690621","doi":"10.2308/accr-52194","title":"Tax Uncertainty and Incremental Tax Avoidance","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":99,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Tax avoidance; Economics; Monetary economics; Tax rate; Tax credit; Public economics","score_opus":0.021759570258173808,"score_gpt":0.24856931089629775,"score_spread":0.22680974063812392,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2884690621","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8705484,0.048525188,0.0002073479,0.025645047,0.0010160519,0.0016354499,0.000010162196,0.00041073194,0.052001588],"genre_scores_gemma":[0.95590234,0.004092585,0.000103441445,0.036580652,0.0022426867,0.000037778093,0.000013258887,0.000027295508,0.0009999799],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988511,0.0000221884,0.00033093014,0.00027904744,0.0002519325,0.00026477355],"domain_scores_gemma":[0.99878263,0.00005077382,0.0005613499,0.00037450806,0.0002202127,0.000010508681],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001288481,0.00018985017,0.00024931983,0.00005115836,0.00050150487,0.00029516674,0.00037529066,0.000029054543,0.00064428215],"category_scores_gemma":[0.00040213636,0.00012755537,0.000058384718,0.0005555772,0.00020164701,0.00076561,0.00030167063,0.00015019224,0.0013061546],"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":[0.00007467948,0.00013756209,0.056230307,0.0094248075,0.000105442516,0.000012492237,0.00017700919,0.000009872878,0.003766036,0.05387831,0.5362486,0.33993483],"study_design_scores_gemma":[0.00024598572,0.0000070772326,0.009711739,0.0019987407,0.00008627173,0.000007379948,0.000062546016,0.0009219357,0.0000428456,0.001908618,0.98472357,0.00028328504],"about_ca_topic_score_codex":0.0006042456,"about_ca_topic_score_gemma":0.000317339,"teacher_disagreement_score":0.4484749,"about_ca_system_score_codex":0.000021360856,"about_ca_system_score_gemma":0.000017074282,"threshold_uncertainty_score":0.9994714},"labels":[],"label_agreement":null},{"id":"W2890621598","doi":"10.2308/accr-52275","title":"Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; Business; Accounting; Quality audit; Financial statement; Quality (philosophy); Control (management); Reliability (semiconductor); Computer science","score_opus":0.02055108492041691,"score_gpt":0.26497768193501714,"score_spread":0.24442659701460023,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2890621598","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.84886664,0.02656662,0.017964138,0.01639577,0.0013265194,0.003473828,0.000014097825,0.0012094679,0.08418289],"genre_scores_gemma":[0.9645719,0.0046751634,0.00043002082,0.024830462,0.0028798536,0.00013982125,0.00001710887,0.000103589606,0.0023520913],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99696195,0.00006097165,0.0006923936,0.0007831619,0.0007972104,0.0007043248],"domain_scores_gemma":[0.98793197,0.00020931337,0.01038373,0.0010434298,0.0004039592,0.000027626607],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0024478035,0.00046403086,0.00062238687,0.0000848222,0.0009065202,0.0006113371,0.001075437,0.00006503199,0.0013232992],"category_scores_gemma":[0.007173553,0.0003221673,0.00011198025,0.0010241105,0.0005550437,0.0017360207,0.00090552436,0.00036437158,0.0016584272],"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":[0.00023913926,0.00023216603,0.10700442,0.021456858,0.0004014705,0.000051148618,0.0014416598,0.00004697203,0.0004864333,0.023851572,0.28941646,0.5553717],"study_design_scores_gemma":[0.00037164905,0.000020361695,0.07218668,0.0041900347,0.0002240018,0.000008731565,0.00031558232,0.00015009865,0.000017259657,0.00024573028,0.9216643,0.00060555607],"about_ca_topic_score_codex":0.0011298313,"about_ca_topic_score_gemma":0.00025226772,"teacher_disagreement_score":0.63224787,"about_ca_system_score_codex":0.00005956684,"about_ca_system_score_gemma":0.000043553428,"threshold_uncertainty_score":0.99992305},"labels":[],"label_agreement":null},{"id":"W2897660362","doi":"10.2308/accr-52303","title":"Investor Sentiment for Corporate Social Performance","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":206,"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","funders":"","keywords":"Corporate social responsibility; Valuation (finance); Business; Investor profile; Sentiment analysis; Monetary economics; Financial economics; Economics; Accounting; Behavioral economics; Finance; Public relations; Computer science","score_opus":0.08559270280445752,"score_gpt":0.29750905739359135,"score_spread":0.21191635458913383,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2897660362","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9744669,0.00297576,0.00015044364,0.008467402,0.0011289349,0.002202656,0.000002531869,0.00029821022,0.010307153],"genre_scores_gemma":[0.96195865,0.0004921888,0.00031703615,0.024996413,0.0103165405,0.00022590588,0.000032283842,0.00008436218,0.0015766323],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99816674,0.00002667677,0.00066538336,0.00034386615,0.00036779046,0.00042953118],"domain_scores_gemma":[0.9970388,0.00009688328,0.0017091685,0.00040350854,0.0007413476,0.000010288124],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0042113024,0.00022642275,0.00039024098,0.000066672495,0.0011175819,0.0002933177,0.0004677371,0.000060191927,0.000186339],"category_scores_gemma":[0.0012730296,0.00016521741,0.0001993474,0.00080116786,0.00023957746,0.0007757979,0.00029629248,0.00015584807,0.0007379349],"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":[0.0003237554,0.00023482421,0.08822029,0.027016105,0.0002665908,0.000008583892,0.0005178587,0.0000031776021,0.0029827773,0.031559292,0.2869439,0.56192285],"study_design_scores_gemma":[0.00037787724,0.000022951388,0.020693699,0.0016575588,0.00040396187,0.0000057475904,0.00008435587,0.0016633017,0.00014127743,0.00781738,0.966613,0.0005189197],"about_ca_topic_score_codex":0.00006563288,"about_ca_topic_score_gemma":0.000032292737,"teacher_disagreement_score":0.679669,"about_ca_system_score_codex":0.00006456993,"about_ca_system_score_gemma":0.00008948899,"threshold_uncertainty_score":0.9484906},"labels":[],"label_agreement":null},{"id":"W2943593383","doi":"10.2308/accr-52438","title":"Determinants of Audit Engagement Profitability","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":57,"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 Alberta","funders":"","keywords":"Profitability index; Audit; Business; Accounting; Proxy (statistics); Joint audit; Accrual; Quality audit; Competition (biology); Internal audit; Marketing; Finance","score_opus":0.017492100117452863,"score_gpt":0.25421602214947847,"score_spread":0.2367239220320256,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2943593383","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.95792943,0.00840106,0.0005814268,0.0016978302,0.0006675399,0.002594525,0.0000026640032,0.00018479388,0.027940731],"genre_scores_gemma":[0.9915891,0.0016769151,0.000105390245,0.005023884,0.00045989797,0.000071179216,0.000005535287,0.00004488774,0.0010231794],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99775404,0.000048908536,0.00073546387,0.00042989888,0.0006129285,0.000418767],"domain_scores_gemma":[0.9845631,0.00014908762,0.0140149575,0.0010231988,0.00024195632,0.000007716346],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0039172946,0.00026728716,0.0005659104,0.000071428185,0.00018513689,0.00011963453,0.0010294203,0.000038657716,0.0015850517],"category_scores_gemma":[0.0074639837,0.0001878351,0.00019020303,0.00067457254,0.00008380139,0.0008996252,0.00091017655,0.00028462525,0.0028458773],"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":[0.000012923536,0.00008191007,0.6818443,0.023652934,0.000045532888,0.0000032438616,0.000045292225,0.00001918651,0.00016791587,0.004702413,0.010601744,0.27882257],"study_design_scores_gemma":[0.0003112417,0.000011553724,0.2274047,0.0059912903,0.0002423608,0.000001785584,0.000062853396,0.0003497736,0.00006809825,0.00078382104,0.76439935,0.0003731651],"about_ca_topic_score_codex":0.0002725341,"about_ca_topic_score_gemma":0.00002553107,"teacher_disagreement_score":0.7537976,"about_ca_system_score_codex":0.000043600736,"about_ca_system_score_gemma":0.00002751508,"threshold_uncertainty_score":0.99932766},"labels":[],"label_agreement":null},{"id":"W2947149918","doi":"10.2308/accr-52610","title":"The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Audit; Accounting; Unintended consequences; Business; Financial statement; Weakness; Quality (philosophy); Quality audit; Strengths and weaknesses; Actuarial science; Psychology; Political science; Medicine","score_opus":0.018191549092212652,"score_gpt":0.2689001818609975,"score_spread":0.25070863276878486,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2947149918","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9603144,0.0058359727,0.00019566853,0.0037880791,0.003327306,0.0018431569,0.000004855151,0.00014675228,0.02454381],"genre_scores_gemma":[0.99441236,0.0025595005,0.00005931003,0.0011913163,0.0011562968,0.000050878258,0.000008919114,0.000049143975,0.00051225803],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9940931,0.00007536013,0.0038837874,0.00050976017,0.0009304115,0.0005075367],"domain_scores_gemma":[0.7525981,0.00030223292,0.24553332,0.0009813381,0.00057609245,0.000008915914],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.00793408,0.00033766596,0.0009278853,0.0000804414,0.0004133627,0.00023216094,0.0011941787,0.000060781458,0.0002587547],"category_scores_gemma":[0.09669305,0.00020008245,0.00029010364,0.0007682988,0.0005445932,0.00059653475,0.0006867383,0.0003423306,0.0001396069],"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":[0.00037369595,0.00023576219,0.23263532,0.038413655,0.0006797889,0.00014874386,0.00040410206,0.0006803588,0.019558799,0.08895765,0.036302168,0.58160996],"study_design_scores_gemma":[0.0013812636,0.00013666903,0.15594289,0.11048391,0.0013397109,0.00010965186,0.0025994661,0.00054076593,0.012774212,0.011152032,0.70144063,0.0020988258],"about_ca_topic_score_codex":0.00040756082,"about_ca_topic_score_gemma":0.000019602092,"teacher_disagreement_score":0.6651384,"about_ca_system_score_codex":0.000051403655,"about_ca_system_score_gemma":0.00006598661,"threshold_uncertainty_score":0.9109159},"labels":[],"label_agreement":null},{"id":"W2965226505","doi":"10.2308/accr-52489","title":"Concurrent Earnings Announcements and Analysts' Information Production","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":155,"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; Portfolio; Business; Stock (firearms); Accounting; Quarter (Canadian coin); Sample (material); Ask price; Finance; Economics","score_opus":0.008301136894171487,"score_gpt":0.21913810224845473,"score_spread":0.21083696535428326,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2965226505","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9107945,0.021698125,0.0066130916,0.015277244,0.0028229621,0.004768999,0.0000048532106,0.00061901024,0.037401196],"genre_scores_gemma":[0.9812198,0.0062360307,0.000031578555,0.010562728,0.0007391723,0.000059618083,0.00007169662,0.000025989406,0.0010533485],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984281,0.000020275851,0.0004707674,0.00027943784,0.00050646835,0.00029494744],"domain_scores_gemma":[0.99003005,0.000030632895,0.009291808,0.00039013688,0.00024950944,0.000007852184],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0017857477,0.00021362152,0.00029689487,0.00010842487,0.00026329877,0.0004098651,0.00035788296,0.000029561337,0.000307708],"category_scores_gemma":[0.0043966123,0.00015650422,0.00006842934,0.0006869099,0.00005133154,0.0034336506,0.0003956748,0.0002389024,0.002663841],"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":[0.0000069096604,0.000027445325,0.18051295,0.010445798,0.00008645074,7.709512e-7,0.0001453933,0.00008336126,0.00010905523,0.0042791204,0.042552155,0.7617506],"study_design_scores_gemma":[0.00018200536,0.0000051918446,0.041208122,0.0021734184,0.00014838246,0.0000025359207,0.000070418246,0.00043336966,0.0000028986726,0.000077661214,0.95548415,0.00021186889],"about_ca_topic_score_codex":0.00017645999,"about_ca_topic_score_gemma":0.000006210675,"teacher_disagreement_score":0.912932,"about_ca_system_score_codex":0.000040758845,"about_ca_system_score_gemma":0.000012293901,"threshold_uncertainty_score":0.9981127},"labels":[],"label_agreement":null},{"id":"W2976278071","doi":"10.2308/accr-52608","title":"Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","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":"University of Waterloo; University of Toronto","funders":"","keywords":"Corporate governance; Accounting; Commission; Business; European commission; Finance; International trade; European union","score_opus":0.020673507057740157,"score_gpt":0.22388249887065295,"score_spread":0.2032089918129128,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2976278071","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9264303,0.031465635,0.0025174625,0.02714342,0.0013734403,0.002317224,0.000052032094,0.00019957409,0.008500954],"genre_scores_gemma":[0.98405474,0.010944971,0.000032244694,0.003133107,0.00033755577,0.00003614267,0.000015168614,0.000034245924,0.0014118041],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980921,0.00007360376,0.0007008129,0.00042731533,0.00043454213,0.0002716009],"domain_scores_gemma":[0.9813746,0.0005523043,0.017115453,0.00084217003,0.00010825573,0.0000071995964],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0018639539,0.0002583421,0.000420514,0.000026687794,0.0002849539,0.0001972844,0.00091400277,0.000052190655,0.0017194619],"category_scores_gemma":[0.0017860861,0.00016033283,0.00017849727,0.00044810757,0.0002163756,0.0013985411,0.00010576961,0.00033098602,0.0022774485],"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":[0.00020369406,0.00015971043,0.48808315,0.008287034,0.00065536716,0.000009444616,0.00047216532,0.021954827,0.0030962515,0.100057706,0.099915996,0.27710465],"study_design_scores_gemma":[0.00067013607,0.000031999043,0.5837133,0.032543767,0.00093537674,0.0000054124944,0.00013111599,0.0031906976,0.0003289084,0.012699511,0.36486003,0.0008897782],"about_ca_topic_score_codex":0.002433408,"about_ca_topic_score_gemma":0.00027793585,"teacher_disagreement_score":0.27621487,"about_ca_system_score_codex":0.000081051774,"about_ca_system_score_gemma":0.00004755748,"threshold_uncertainty_score":0.9991931},"labels":[],"label_agreement":null},{"id":"W2980846281","doi":"10.2308/accr-52612","title":"The Interaction of Perceived Subjectivity and Pay Transparency on Professional Judgment in a Profit Pool Setting: The Case of Large Law Firms","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":17,"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 Waterloo; University of Toronto","funders":"","keywords":"Transparency (behavior); Subjectivity; Confidentiality; Business; Profit (economics); Law; Psychology; Accounting; Economics; Microeconomics; Political science","score_opus":0.024668766301098963,"score_gpt":0.2681141424018248,"score_spread":0.24344537610072584,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2980846281","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97889394,0.012568038,0.0000045134,0.0030159566,0.00044177508,0.0011987782,0.000037102367,0.000005610156,0.0038343016],"genre_scores_gemma":[0.99280447,0.0065437304,0.000002844508,0.0004605229,0.000054960445,0.000041474163,0.0000025606291,0.0000107165715,0.00007874222],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987672,0.00009221154,0.0007228154,0.00020876458,0.00003337379,0.0001756401],"domain_scores_gemma":[0.99848765,0.00035022985,0.0007571474,0.00036376837,0.000027255572,0.0000139704625],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003643024,0.00009606313,0.00042954777,0.00002344664,0.00019117139,0.00002874809,0.0002114599,0.000042403615,0.00008253641],"category_scores_gemma":[0.000104669976,0.0000554459,0.00009933865,0.000091917784,0.0000877759,0.0001356282,0.000050496605,0.00020419527,0.000048297214],"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":[0.00018281674,0.0003909015,0.5320426,0.007868565,0.0002525771,0.000008743555,0.012180253,0.000060054845,0.00011769337,0.4232212,0.0011888676,0.022485692],"study_design_scores_gemma":[0.0041412483,0.0005730617,0.7616692,0.023175765,0.0002064912,0.00023625279,0.00825412,0.009755397,0.00024263408,0.08697451,0.10339759,0.0013737055],"about_ca_topic_score_codex":0.0027597225,"about_ca_topic_score_gemma":0.0018251626,"teacher_disagreement_score":0.33624667,"about_ca_system_score_codex":0.000044836503,"about_ca_system_score_gemma":0.000017250195,"threshold_uncertainty_score":0.41718933},"labels":[],"label_agreement":null},{"id":"W2985547047","doi":"10.2308/tar-2016-0235","title":"The Valuation of Discontinued Operations and Its Effect on Classification Shifting","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McGill University","funders":"","keywords":"Valuation (finance); Earnings; Earnings before interest and taxes; Income tax; Operating expense; Business; Tax deduction; Labour economics; Economics; Finance; Accounting; Monetary economics; State income tax; Gross income; Public economics; Tax reform","score_opus":0.022915588877585415,"score_gpt":0.2603792314606954,"score_spread":0.23746364258311,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2985547047","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96932274,0.009531441,0.00080028665,0.007239819,0.00032819915,0.0021655848,0.0000011210233,0.00008221725,0.0105286185],"genre_scores_gemma":[0.9953556,0.0022619676,0.000012420474,0.0014519761,0.0003245387,0.00007368473,0.000011150075,0.000024528365,0.00048414193],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.99865663,0.000071951785,0.00041438875,0.00025647244,0.00039610264,0.00020445997],"domain_scores_gemma":[0.9941514,0.0004160346,0.0047866604,0.00043313197,0.00020815303,0.0000046007817],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0036836744,0.00016341805,0.00024951927,0.00004429263,0.00046370667,0.00030869272,0.000411724,0.00002650222,0.000050311457],"category_scores_gemma":[0.012018761,0.000092790106,0.00006373338,0.0005033408,0.000034160697,0.0006845226,0.00020603907,0.00018234731,0.00047491532],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00003775087,0.00004677784,0.048021562,0.007783259,0.000111739966,4.4846547e-7,0.00014763937,0.00040808495,0.003839026,0.20990248,0.0026533848,0.72704786],"study_design_scores_gemma":[0.0013345662,0.00009787828,0.5068865,0.017093567,0.0009803524,0.0000028076458,0.00027560114,0.05722251,0.00034914908,0.0014996761,0.41338786,0.0008695494],"about_ca_topic_score_codex":0.00006137764,"about_ca_topic_score_gemma":0.000036350008,"teacher_disagreement_score":0.7261783,"about_ca_system_score_codex":0.000021936283,"about_ca_system_score_gemma":0.000011118538,"threshold_uncertainty_score":0.99630344},"labels":[],"label_agreement":null},{"id":"W2994240506","doi":"10.2308/accr.2004.79.3.855","title":"Editorial Policy and Style Information","year":2004,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":0,"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":"Paragraph; Spelling; Style (visual arts); Accounting research; Section (typography); Audience measurement; Association (psychology); Subject (documents); Psychology; Executive summary; Accounting; Library science; Computer science; Political science; Linguistics; History; Law; Advertising; Business","score_opus":0.009149912412900453,"score_gpt":0.2496738462027325,"score_spread":0.24052393378983206,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2994240506","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.15359172,0.045409124,0.0007466485,0.2799362,0.16413769,0.0055997954,0.000014643878,0.0022827443,0.3482814],"genre_scores_gemma":[0.48693687,0.005969131,0.0001839111,0.17378129,0.33247483,0.00013062423,0.00009746027,0.00006129821,0.00036461063],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99902904,0.0000060652646,0.00029211264,0.000118237636,0.0003352354,0.00021933737],"domain_scores_gemma":[0.9991097,0.000034964163,0.00031411837,0.00027028794,0.00026183418,0.000009118556],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009879235,0.00014074352,0.00016639532,0.0001176803,0.00030742207,0.0005563505,0.00030112828,0.000045840363,0.0001012272],"category_scores_gemma":[0.0011876316,0.00009717292,0.000057250472,0.00060390687,0.000058084715,0.0024937282,0.00015475228,0.00015537244,0.0012854553],"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":[0.000007115452,0.00002621649,0.0009736866,0.002619172,0.00001998907,2.0030512e-7,0.00019191847,0.000011829948,0.000014217065,0.0758963,0.8705955,0.04964382],"study_design_scores_gemma":[0.00022094333,0.000001709873,0.00123918,0.0005858803,0.000051630705,0.0000026557832,0.0001312796,0.0000100420175,0.0000012434365,0.002837059,0.9947858,0.00013256363],"about_ca_topic_score_codex":0.0011947775,"about_ca_topic_score_gemma":0.000017439932,"teacher_disagreement_score":0.3479168,"about_ca_system_score_codex":0.00005052461,"about_ca_system_score_gemma":0.000086810345,"threshold_uncertainty_score":0.99949217},"labels":[],"label_agreement":null},{"id":"W3001431619","doi":"10.2308/tar-2017-0141","title":"An Empirical Analysis of Employee Responses to Bonuses and Penalties","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":42,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Western University","funders":"","keywords":"Business; Quality (philosophy); Unintended consequences; Confidentiality; Economics; Value (mathematics); Turnover; Actuarial science; Computer science; Computer security","score_opus":0.13326193194779298,"score_gpt":0.4512261667297845,"score_spread":0.31796423478199154,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3001431619","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9553407,0.029106142,0.0000024955107,0.014621369,0.000018314246,0.0002291671,0.0000073306055,0.000029633093,0.00064486405],"genre_scores_gemma":[0.9785073,0.014290438,0.00020607165,0.006896374,0.000050635197,0.000016696134,0.0000010668908,0.000006148436,0.000025286952],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99910337,0.00019604547,0.00025056294,0.00016805522,0.0001455685,0.00013641655],"domain_scores_gemma":[0.999381,0.0002125632,0.000110338704,0.00016712444,0.000058969887,0.000070017115],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009211056,0.000076806224,0.00037905647,0.000041424904,0.00026557213,0.000053478932,0.00029174864,0.000017329998,0.000082632476],"category_scores_gemma":[0.000603424,0.00005453495,0.00008394175,0.00063747936,0.00020014633,0.0001518473,0.0001283823,0.00004961177,0.000015585045],"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":[0.00002375051,0.00002199067,0.9611323,0.00014706237,0.00016379243,8.692109e-7,0.03087497,0.000002552667,0.00044139367,0.0006044143,0.0023453212,0.0042415815],"study_design_scores_gemma":[0.00020202038,0.00035830197,0.8443118,0.0010091574,0.0044650347,9.999865e-7,0.031716302,0.000054493237,0.00062766875,0.00030153256,0.11621216,0.00074055296],"about_ca_topic_score_codex":0.0011802689,"about_ca_topic_score_gemma":0.00056440954,"teacher_disagreement_score":0.11682052,"about_ca_system_score_codex":0.000021671303,"about_ca_system_score_gemma":0.00003494885,"threshold_uncertainty_score":0.22238708},"labels":[],"label_agreement":null},{"id":"W3008723265","doi":"10.2308/tar-2017-0082","title":"Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":91,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Intuition; Voluntary disclosure; Business; Information asymmetry; Public disclosure; Competition (biology); Industrial organization; Accounting; Marketing; Finance","score_opus":0.0592128891500171,"score_gpt":0.2749869321905763,"score_spread":0.2157740430405592,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3008723265","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.37256047,0.20783366,0.040801756,0.35860953,0.00045892282,0.0063375467,0.000022304892,0.00096289883,0.0124129085],"genre_scores_gemma":[0.92374825,0.034471452,0.0006590392,0.039589774,0.0012315759,0.000099614015,0.000036178335,0.00006391525,0.00010019077],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99756575,0.000099347955,0.00077152735,0.0005517931,0.0006184268,0.00039315043],"domain_scores_gemma":[0.98775524,0.0006570956,0.010332306,0.0009751436,0.0002650286,0.000015172922],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0027828603,0.000337832,0.00044917522,0.000038416696,0.0008008184,0.00068325375,0.0016939285,0.00004435188,0.00009709271],"category_scores_gemma":[0.009385446,0.00019702675,0.00008998315,0.0016734693,0.00018346668,0.0015868196,0.0025731884,0.00054418173,0.00042625755],"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":[0.000016849763,0.00001375941,0.49362582,0.0044997293,0.00024373671,0.000009215755,0.00076820614,0.000051403094,0.000049882245,0.004668163,0.025001962,0.47105128],"study_design_scores_gemma":[0.0002140509,0.000004364569,0.5869489,0.011716387,0.00040547035,4.7305008e-7,0.0002510886,0.00069504266,0.0000041491667,0.0007234721,0.39870197,0.00033469763],"about_ca_topic_score_codex":0.00060238666,"about_ca_topic_score_gemma":0.000012768684,"teacher_disagreement_score":0.5511878,"about_ca_system_score_codex":0.000037003065,"about_ca_system_score_gemma":0.000008814725,"threshold_uncertainty_score":0.99895895},"labels":[],"label_agreement":null},{"id":"W3020938811","doi":"10.2308/tar-2018-0494","title":"Institutional Investor Attention and Firm Disclosure","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":184,"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":"Institutional investor; Volatility (finance); Business; Market liquidity; Affect (linguistics); Variation (astronomy); Accounting; Monetary economics; Quality (philosophy); Voluntary disclosure; Quarter (Canadian coin); Economics; Financial economics; Finance; Corporate governance; Psychology","score_opus":0.020576367964322186,"score_gpt":0.2214895915019331,"score_spread":0.2009132235376109,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3020938811","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.61118436,0.10987169,0.02111698,0.21350858,0.0009878465,0.0028952342,0.0000112812295,0.000984046,0.03944],"genre_scores_gemma":[0.92208105,0.00564596,0.0001231217,0.069597445,0.002150176,0.00004373477,0.000029622584,0.000035904715,0.00029295456],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987297,0.000016673974,0.00032455474,0.00032635077,0.00036714575,0.0002355804],"domain_scores_gemma":[0.9952159,0.00003679068,0.0044133863,0.00022836978,0.000090749396,0.0000148268455],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00069942174,0.00019366818,0.00025530896,0.000031841722,0.0004164234,0.00028330513,0.0004048353,0.000029975012,0.00022821827],"category_scores_gemma":[0.005963118,0.00013939178,0.00008487552,0.0005240482,0.00011773198,0.0011309626,0.0005140707,0.00023383337,0.0008461346],"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":[0.000024320565,0.000051676412,0.23407055,0.023392458,0.00014856172,0.000028475171,0.00014972546,0.00006064246,0.00038646653,0.106521234,0.1982635,0.43690237],"study_design_scores_gemma":[0.000173838,0.0000035229266,0.07997289,0.001638196,0.0001547774,0.0000030194178,0.000021582451,0.00046833095,9.213405e-7,0.00046701517,0.9168935,0.00020242797],"about_ca_topic_score_codex":0.00010221206,"about_ca_topic_score_gemma":0.000011373664,"teacher_disagreement_score":0.71862996,"about_ca_system_score_codex":0.000020157964,"about_ca_system_score_gemma":0.00001516193,"threshold_uncertainty_score":0.9999318},"labels":[],"label_agreement":null},{"id":"W3021376748","doi":"10.2308/accr.2009.84.5.1363","title":"The Impact of Earnings on the Pricing of Credit Default Swaps","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","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 Toronto","funders":"","keywords":"Earnings; Business; Credit default swap; iTraxx; Actuarial science; Credit derivative; Economics; Finance; Financial economics; Financial system; Credit risk; Credit valuation adjustment; Credit reference","score_opus":0.029318142653723716,"score_gpt":0.27392570156236123,"score_spread":0.24460755890863753,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3021376748","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8841226,0.08589486,0.00020021149,0.006847909,0.00019908346,0.0006698753,0.000029059835,0.000021515682,0.022014903],"genre_scores_gemma":[0.9755906,0.023891391,0.000020855356,0.00014174743,0.00015822928,0.000008122451,0.000002034968,0.00000923407,0.00017780834],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99893,0.000025705398,0.0006545538,0.00013310705,0.00006573114,0.0001909528],"domain_scores_gemma":[0.9978814,0.0004914127,0.0009711091,0.0005673405,0.00007355155,0.000015157577],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0020188617,0.00011090725,0.00036365492,0.000040080045,0.00029420515,0.000034787416,0.0004953098,0.000034319288,0.00006535609],"category_scores_gemma":[0.0017074868,0.000053591182,0.0002911783,0.00043782403,0.00008693936,0.00007794014,0.000040104256,0.00018505965,0.000070665745],"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":[0.000048380516,0.00019320981,0.09544227,0.00047488697,0.00019457529,8.1186454e-7,0.0015889421,0.0010387162,0.0001660569,0.6374116,0.049679656,0.2137609],"study_design_scores_gemma":[0.00011953866,0.00013138996,0.8999015,0.0011538501,0.00003357575,0.0000028670763,0.00003880729,0.00063885876,0.000039841718,0.020331753,0.07746166,0.00014634669],"about_ca_topic_score_codex":0.00037427995,"about_ca_topic_score_gemma":0.0000053688896,"teacher_disagreement_score":0.8044592,"about_ca_system_score_codex":0.000035980098,"about_ca_system_score_gemma":0.000026927575,"threshold_uncertainty_score":0.2262818},"labels":[],"label_agreement":null},{"id":"W3027298639","doi":"10.2308/accr.2010.85.4.1215","title":"Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Lease; Business; Quality (philosophy); Accounting information system; Balance sheet; Market liquidity; Accounting; Finance; Capital (architecture); Incentive; Control (management); Economics; Microeconomics","score_opus":0.021305669021031183,"score_gpt":0.2880119407420129,"score_spread":0.2667062717209817,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3027298639","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9606388,0.006398092,0.0066858437,0.008576533,0.003030824,0.0017382259,0.0000016726152,0.0003043883,0.012625575],"genre_scores_gemma":[0.9827861,0.00536166,0.0005994914,0.0074735107,0.00340598,0.000107893466,0.000010754909,0.000040367362,0.00021421285],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969551,0.000036743375,0.0015963195,0.00029096365,0.0007211421,0.00039970645],"domain_scores_gemma":[0.95070386,0.0007102027,0.04694608,0.0011580277,0.00046533925,0.000016478929],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.009881799,0.00027850893,0.00047281387,0.00007434556,0.0009418643,0.0009241714,0.0008567757,0.0000656711,0.0001307435],"category_scores_gemma":[0.1418862,0.00016578146,0.00016117819,0.0006385598,0.00021473682,0.002529614,0.0010879822,0.00065277854,0.0005180244],"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":[0.00011980274,0.000018182145,0.06213514,0.0029385749,0.000042415424,0.000004330237,0.00014387773,0.000014193428,0.000038863305,0.09918691,0.011737324,0.8236204],"study_design_scores_gemma":[0.0010173189,0.0000029876119,0.11315775,0.0017596608,0.00017880101,0.000006247397,0.0000529131,0.00010517104,0.000008898178,0.0045301593,0.8788823,0.00029782506],"about_ca_topic_score_codex":0.00045672656,"about_ca_topic_score_gemma":0.00005873205,"teacher_disagreement_score":0.86714494,"about_ca_system_score_codex":0.000021190877,"about_ca_system_score_gemma":0.000028987823,"threshold_uncertainty_score":0.89118063},"labels":[],"label_agreement":null},{"id":"W3041653295","doi":"10.2308/tar-2015-0413","title":"The Higher Moments of Future Earnings","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":22,"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":"Kurtosis; Skewness; Standard deviation; Earnings; Econometrics; Economics; Equity (law); Earnings response coefficient; Downside risk; Quantile; Actuarial science; Financial economics; Statistics; Accounting; Mathematics; Portfolio","score_opus":0.03525210638130807,"score_gpt":0.22346772492396366,"score_spread":0.1882156185426556,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3041653295","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.048088443,0.727959,0.00001794671,0.11836683,0.0009543242,0.00066910335,0.000022159731,0.0000514008,0.10387083],"genre_scores_gemma":[0.58706844,0.3853594,0.00009176299,0.024367947,0.0011067783,0.000052848503,0.0000060645284,0.000037767553,0.0019089557],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9992069,0.000016742288,0.0004406477,0.00014236411,0.000040450566,0.00015287657],"domain_scores_gemma":[0.99917585,0.000052274918,0.00048803314,0.00023951818,0.00002434946,0.000019954112],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00071716215,0.00009146829,0.00027815782,0.000009586146,0.00016938068,0.00005152028,0.00040728832,0.000025472207,0.00030495162],"category_scores_gemma":[0.00016613034,0.000053102664,0.0001006288,0.00022998975,0.00006317537,0.00012585077,0.00007875629,0.00012505506,0.00028144143],"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":[0.000011600574,0.000018947001,0.020700697,0.0015637164,0.000058798185,6.8382116e-7,0.00029501785,0.0000027477977,0.000012462983,0.8552937,0.11051797,0.011523656],"study_design_scores_gemma":[0.0000594408,0.000018065855,0.039586414,0.00018527983,0.000009423549,2.3329396e-7,0.00002180646,0.000019979654,0.0000035321302,0.0043647853,0.95566106,0.00007000288],"about_ca_topic_score_codex":0.000032029093,"about_ca_topic_score_gemma":6.754572e-7,"teacher_disagreement_score":0.8509289,"about_ca_system_score_codex":0.000009431623,"about_ca_system_score_gemma":0.000009218904,"threshold_uncertainty_score":0.3617454},"labels":[],"label_agreement":null},{"id":"W3047287785","doi":"10.2308/tar-2016-0555","title":"CEO Overconfidence and the Timeliness of Goodwill Impairments","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":85,"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":"Overconfidence effect; Goodwill; Quarter (Canadian coin); Business; Actuarial science; Econometrics; Economics; Monetary economics; Accounting; Psychology; Social psychology","score_opus":0.013096785096489021,"score_gpt":0.2240978011239692,"score_spread":0.2110010160274802,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3047287785","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.33351424,0.2789005,0.029683217,0.27873433,0.0012978087,0.009599221,0.00001955529,0.0009320913,0.067319036],"genre_scores_gemma":[0.93486553,0.013523256,0.000069245594,0.050312623,0.000927623,0.000041232794,0.000004757834,0.000038827686,0.00021691404],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99836695,0.000042805932,0.0005443502,0.00030992675,0.00046165328,0.0002743375],"domain_scores_gemma":[0.9903239,0.00020635966,0.008847147,0.0004380135,0.00017337306,0.000011178899],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0019178508,0.0002250284,0.00047604158,0.000026405663,0.00023824202,0.00019095463,0.00087993365,0.000027223643,0.0002609141],"category_scores_gemma":[0.010251667,0.00012611515,0.0001280255,0.0006638259,0.00023779162,0.0007541946,0.0008698649,0.00023538423,0.00032523004],"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":[0.00024292899,0.00010817364,0.058932982,0.04283866,0.00043266095,0.00002697187,0.0009394112,0.00013671078,0.00035473847,0.07676301,0.13426642,0.6849573],"study_design_scores_gemma":[0.0014158342,0.00001182554,0.016546205,0.0052368687,0.00068966794,0.0000072457688,0.00018759872,0.003488544,0.00001799343,0.0019285459,0.97003233,0.00043732853],"about_ca_topic_score_codex":0.00039021915,"about_ca_topic_score_gemma":0.000007765714,"teacher_disagreement_score":0.8357659,"about_ca_system_score_codex":0.0000102580025,"about_ca_system_score_gemma":0.000014257717,"threshold_uncertainty_score":0.9980854},"labels":[],"label_agreement":null},{"id":"W3048159967","doi":"10.2308/tar-2018-0057","title":"Policy Uncertainty and Accounting Quality","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Market Dynamics and Volatility","field":"Economics, Econometrics and Finance","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":"Royal Military College Saint-Jean; University of Alberta","funders":"","keywords":"Accrual; Accounting; Valuation (finance); Quality (philosophy); Economics; Earnings; Earnings management; Business; Economic policy","score_opus":0.06081950557450438,"score_gpt":0.2950380732884184,"score_spread":0.23421856771391403,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3048159967","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.52561134,0.23533079,0.0012012759,0.1577167,0.00031954804,0.0015579911,0.00033464868,0.000238632,0.07768908],"genre_scores_gemma":[0.95235413,0.026210817,0.00011552284,0.020863224,0.00032123728,0.000015321235,0.000009645112,0.00001970676,0.0000903897],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99854755,0.00004901641,0.00073508226,0.00036033773,0.00004991263,0.00025809664],"domain_scores_gemma":[0.998795,0.00017334484,0.0005294877,0.00039546654,0.000041120762,0.00006559657],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003183089,0.00015183497,0.0005165243,0.00003147823,0.00019068884,0.00012499955,0.00035908018,0.000045231878,0.00024391283],"category_scores_gemma":[0.002425383,0.00012314458,0.00011541006,0.00041845866,0.00006478196,0.00018822917,0.00022557784,0.00021573975,0.000078284844],"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":[0.000020208869,0.000037323352,0.568905,0.0072537367,0.00009946123,0.0000014022494,0.0006202785,0.0000077495215,0.0000122694555,0.36224318,0.0036480047,0.05715141],"study_design_scores_gemma":[0.0005797158,0.000035432222,0.21559542,0.0010683392,0.000056127792,0.000008552866,0.00008871953,0.05511425,0.000001504006,0.10199255,0.624548,0.0009113935],"about_ca_topic_score_codex":0.00092760945,"about_ca_topic_score_gemma":0.000019642057,"teacher_disagreement_score":0.6209,"about_ca_system_score_codex":0.000033990837,"about_ca_system_score_gemma":0.000024809257,"threshold_uncertainty_score":0.502169},"labels":[],"label_agreement":null},{"id":"W3099023476","doi":"10.2308/tar-2019-0252","title":"The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":51,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Economics; Monetary economics; State income tax; Tax avoidance; Econometrics; Income tax; Indirect tax; Tax reform; Public economics","score_opus":0.012044557041289733,"score_gpt":0.24075594447696289,"score_spread":0.22871138743567315,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3099023476","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9173609,0.056702737,0.000015447475,0.019088522,0.00012269181,0.001974482,0.000003425552,0.00006409751,0.004667689],"genre_scores_gemma":[0.99153847,0.0037754122,0.000012552675,0.0042284904,0.00029720922,0.00009865158,0.000004728506,0.00002161892,0.000022882232],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99855065,0.00013878242,0.0005588192,0.0002303987,0.0002568872,0.0002644476],"domain_scores_gemma":[0.9980547,0.00067424664,0.0008529828,0.00030240635,0.000106603446,0.000009048416],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0022884626,0.000193811,0.00036079797,0.000062254505,0.00024344774,0.00021862148,0.00070325384,0.00003222607,0.000038937735],"category_scores_gemma":[0.0023614415,0.00009730289,0.00010021078,0.0016991245,0.000103224105,0.0005335157,0.0002852932,0.00030219075,0.000067442656],"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":[0.00019874185,0.00014163885,0.62721545,0.0067717168,0.00008457716,0.000014879059,0.0018008186,0.00013311664,0.0012517713,0.027969265,0.00353217,0.3308859],"study_design_scores_gemma":[0.0014953116,0.00002905969,0.70398355,0.016937643,0.00027369204,0.000008617564,0.0015633617,0.010594788,0.00055783865,0.019840533,0.24388851,0.0008271126],"about_ca_topic_score_codex":0.0015965417,"about_ca_topic_score_gemma":0.0022169617,"teacher_disagreement_score":0.33005875,"about_ca_system_score_codex":0.000031096693,"about_ca_system_score_gemma":0.000026743934,"threshold_uncertainty_score":0.39678967},"labels":[],"label_agreement":null},{"id":"W3121156681","doi":"10.2308/accr-50910","title":"Communication and Information Sharing in Teams","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auction Theory and Applications","field":"Decision Sciences","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":"Economic rent; Upstream (networking); Productivity; Downstream (manufacturing); Incentive; Private information retrieval; Production (economics); Business; Payment; Principal (computer security); Information sharing; Productive efficiency; Information asymmetry; Microeconomics; Computer science; Economics; Finance; Marketing; Telecommunications; Computer security","score_opus":0.04606166683050845,"score_gpt":0.3734236823202484,"score_spread":0.32736201548974,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121156681","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6594243,0.058503885,0.026315028,0.08344595,0.00026448528,0.0025561608,0.0000049142423,0.0002503479,0.16923489],"genre_scores_gemma":[0.9897004,0.0063638785,0.0002191013,0.003534492,0.000021304159,0.000036780395,0.0000027325373,0.000002281931,0.000119078664],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99910957,0.00013524859,0.00040198272,0.000087008615,0.00019986893,0.000066320215],"domain_scores_gemma":[0.9983631,0.00064643647,0.00024787555,0.0006526078,0.000077202254,0.000012790204],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008766283,0.00004382867,0.00011263934,0.000048525046,0.0001923241,0.00015154193,0.00058067316,0.000015813468,0.00008265645],"category_scores_gemma":[0.0025533666,0.000025599027,0.000020548136,0.0004605998,0.000051115632,0.0009960226,0.00016967884,0.00009813147,0.00040398524],"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":[0.0000014407317,0.000007111846,0.0062732873,0.00007718601,0.0000014776912,7.2222095e-9,0.00040029243,0.000026837944,0.000009227473,0.23351046,0.001923533,0.7577691],"study_design_scores_gemma":[0.00009015574,0.0000034195025,0.030325351,0.0006475892,0.000009804394,0.0000065626095,0.00025685222,0.0026299688,0.000011574816,0.1914355,0.7745019,0.000081290775],"about_ca_topic_score_codex":0.000022021597,"about_ca_topic_score_gemma":0.000008509343,"teacher_disagreement_score":0.7725784,"about_ca_system_score_codex":0.00000865155,"about_ca_system_score_gemma":0.000005408449,"threshold_uncertainty_score":0.51925474},"labels":[],"label_agreement":null},{"id":"W3121250410","doi":"10.2308/accr-51137","title":"The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness","year":2015,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":194,"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; University of Waterloo","funders":"","keywords":"Business; Accounting; Tax avoidance; Corporate tax; Auditor independence; Value-added tax; Audit; Double taxation; Finance; Internal audit; Public economics; Economics; Joint audit","score_opus":0.020742703278508447,"score_gpt":0.24327319096949251,"score_spread":0.22253048769098407,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121250410","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8846514,0.10204944,0.00005539439,0.0039024246,0.0026213266,0.0013660517,0.000010036024,0.00007208357,0.005271802],"genre_scores_gemma":[0.98917246,0.0077247377,0.000026088353,0.001068543,0.0015799768,0.000061010225,0.000013217107,0.000025182748,0.00032878685],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.998641,0.00004705651,0.00051366683,0.00021622222,0.00033756977,0.0002444642],"domain_scores_gemma":[0.997266,0.00008541099,0.001988697,0.00035673493,0.0002867301,0.000016441027],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0019107921,0.00019109395,0.0003287526,0.00006641704,0.00018322328,0.00022085515,0.00052092265,0.00003642634,0.000022134074],"category_scores_gemma":[0.0006149283,0.00011146532,0.000059147325,0.0005384615,0.00012737031,0.00060540333,0.00033991726,0.00017643478,0.00011743156],"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":[0.00013220485,0.00017251185,0.62622434,0.003193855,0.00010529408,0.000026400881,0.00015693542,0.00007141859,0.0008116915,0.0046220664,0.16004723,0.20443605],"study_design_scores_gemma":[0.0007351536,0.000012559049,0.04703748,0.005438262,0.00011009469,0.000007925491,0.00024570094,0.0015932285,0.0001730503,0.008929665,0.9353702,0.00034665747],"about_ca_topic_score_codex":0.00054820406,"about_ca_topic_score_gemma":0.0003816572,"teacher_disagreement_score":0.775323,"about_ca_system_score_codex":0.000030648716,"about_ca_system_score_gemma":0.0000488332,"threshold_uncertainty_score":0.45454237},"labels":[],"label_agreement":null},{"id":"W3121257093","doi":"10.2308/accr-50801","title":"Accounting Standards and International Portfolio Holdings","year":2014,"lang":"en","type":"preprint","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; International Financial Reporting Standards; Business; Accounting standard; Accounting information system; Financial accounting; Portfolio; Mark-to-market accounting; Asset (computer security); Affect (linguistics); Finance","score_opus":0.015287888001147337,"score_gpt":0.2654685205049864,"score_spread":0.2501806325038391,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121257093","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.23518664,0.2999041,0.056972947,0.06759255,0.017043855,0.009774396,0.00018850101,0.0035817889,0.3097552],"genre_scores_gemma":[0.8258038,0.09808014,0.0005814853,0.056760762,0.014504116,0.00034563677,0.00027095908,0.0003959007,0.003257202],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99542445,0.000043454238,0.0011595234,0.0011285219,0.0015293813,0.0007146844],"domain_scores_gemma":[0.96935797,0.00016203294,0.028316831,0.0012106214,0.00092957285,0.00002300004],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006985952,0.00078570266,0.0010518817,0.0002856818,0.0005576424,0.0023214417,0.0023371114,0.00021035684,0.0010337187],"category_scores_gemma":[0.019742128,0.0006269908,0.0003343083,0.00050267077,0.0002040469,0.0012493596,0.0068459446,0.0014281303,0.0004216631],"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":[0.000025779296,0.00005702614,0.031668816,0.030521164,0.0004677977,0.000025773417,0.000081538856,0.00019383641,0.000024091052,0.018902171,0.29687095,0.62116104],"study_design_scores_gemma":[0.0002549922,0.0000028497493,0.007322718,0.01447079,0.0005712371,0.000010858907,0.000029304543,0.0012147514,0.0000016029811,0.0051149856,0.9702641,0.0007418241],"about_ca_topic_score_codex":0.0005955723,"about_ca_topic_score_gemma":0.000025934403,"teacher_disagreement_score":0.67339313,"about_ca_system_score_codex":0.00018885903,"about_ca_system_score_gemma":0.0000892813,"threshold_uncertainty_score":0.9998795},"labels":[],"label_agreement":null},{"id":"W3121304596","doi":"10.2308/accr-10094","title":"Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":63,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada; University of Toronto","keywords":"Financial statement; Valuation (finance); Accounting; Equity (law); Financial statement analysis; Accounting information system; Stock (firearms); Business; Financial ratio; Actuarial science; Economics; Audit; Political science","score_opus":0.023056101641163423,"score_gpt":0.24014295561365212,"score_spread":0.2170868539724887,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121304596","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.881603,0.026399663,0.025980372,0.0065719676,0.0011650693,0.008959772,0.000012929601,0.0003151562,0.04899208],"genre_scores_gemma":[0.9849822,0.005135604,0.00032263747,0.008955668,0.00027765275,0.00014935057,0.000025331643,0.000025653215,0.00012591943],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99787825,0.000053038635,0.0009943122,0.0002086778,0.00055167364,0.00031403318],"domain_scores_gemma":[0.98688936,0.00013375349,0.012312474,0.00037766068,0.00028094032,0.0000058243877],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0056729033,0.00022309094,0.00038777303,0.00012632966,0.00023338787,0.00015676422,0.0005307309,0.00004264862,0.00030993202],"category_scores_gemma":[0.011159571,0.0001421353,0.000086404114,0.00062447204,0.0001353277,0.002587049,0.0005114532,0.00022164355,0.0002490268],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00020450688,0.00008880254,0.03423886,0.010274006,0.00006184874,0.0000023214525,0.0023519609,0.0001192338,0.000025071666,0.03361167,0.00888089,0.9101408],"study_design_scores_gemma":[0.0051986747,0.000030858282,0.38501322,0.012691955,0.0010223275,0.000004058588,0.0005616214,0.014071482,0.000075316115,0.0154983625,0.5648695,0.0009626026],"about_ca_topic_score_codex":0.0014108298,"about_ca_topic_score_gemma":0.00005446215,"teacher_disagreement_score":0.9091782,"about_ca_system_score_codex":0.000048529022,"about_ca_system_score_gemma":0.000032915566,"threshold_uncertainty_score":0.99716985},"labels":[],"label_agreement":null},{"id":"W3121480601","doi":"10.2308/accr.2010.85.6.2011","title":"An Empirical Analysis of Auditor Independence in the Banking Industry","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":290,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University","funders":"","keywords":"Auditor independence; Accounting; Business; Loan; Audit; Earnings management; Earnings; Independence (probability theory); Corporation; Banking industry; External auditor; Auditor's report; Inherent risk (accounting); Financial system; Finance; Internal audit; Joint audit","score_opus":0.018513541359100213,"score_gpt":0.29490122035283767,"score_spread":0.27638767899373745,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121480601","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9859274,0.0014752162,0.0010116233,0.004037632,0.00039688242,0.0005855873,0.0000021052704,0.00007758243,0.00648595],"genre_scores_gemma":[0.9868405,0.0003591248,0.00007297177,0.011422062,0.0011892427,0.000039769475,0.00001186645,0.000023812348,0.000040682728],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9976548,0.000076220036,0.00064485107,0.00038602753,0.0008646441,0.00037346908],"domain_scores_gemma":[0.98994625,0.00025638504,0.008533517,0.0010646896,0.00019054656,0.0000086401105],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005834034,0.00023134486,0.0005085529,0.00027114083,0.00023536509,0.00030012464,0.001966867,0.00014778115,0.0008307841],"category_scores_gemma":[0.008007272,0.000141359,0.00019137024,0.0038527837,0.00012791214,0.0010985465,0.00036005862,0.0015285533,0.00010543913],"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":[0.0000066934513,0.00012632452,0.87861234,0.0012674703,0.00018283995,0.0000125700435,0.00021817102,0.00022811012,0.00024650226,0.0049785236,0.005975724,0.10814474],"study_design_scores_gemma":[0.00014716167,0.000005252191,0.7677684,0.001016582,0.0014224272,0.0000025039978,0.00020904992,0.0026107088,0.0000062900117,0.00072679995,0.22577816,0.00030668263],"about_ca_topic_score_codex":0.00082299596,"about_ca_topic_score_gemma":0.0007978269,"teacher_disagreement_score":0.21980244,"about_ca_system_score_codex":0.000019348021,"about_ca_system_score_gemma":0.000029563707,"threshold_uncertainty_score":0.9586031},"labels":[],"label_agreement":null},{"id":"W3121583462","doi":"10.2308/accr.2009.84.2.383","title":"The Performance of Analysts with a CFA® Designation: The Role of Human-Capital and Signaling Theories","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":81,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Human capital; Equity (law); Accounting; Optimism; Charter; Quality (philosophy); Sample (material); Business; Economics; Econometrics; Actuarial science; Finance; Psychology; Political science; Social psychology","score_opus":0.006654681056760855,"score_gpt":0.21440207936305852,"score_spread":0.20774739830629768,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121583462","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9493066,0.042918127,0.00055862585,0.0020320523,0.0000316595,0.0006443593,5.6323864e-7,0.000042507003,0.0044655036],"genre_scores_gemma":[0.9944269,0.004153594,0.000037141075,0.0010182861,0.00023455839,0.000017702105,0.0000020499856,0.000015713684,0.00009402465],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9986151,0.00003931002,0.00045688372,0.00018996604,0.00046483622,0.00023390463],"domain_scores_gemma":[0.9915641,0.00021733964,0.007504036,0.000439341,0.00027045215,0.000004739334],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025439174,0.00018556882,0.00030797735,0.000043790602,0.00072260463,0.00019543424,0.000683392,0.000020834243,0.000031629694],"category_scores_gemma":[0.0011865782,0.00008501833,0.00007392469,0.0006335563,0.00025324497,0.0006304809,0.00017198497,0.00017531487,0.000010697525],"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":[0.00007908111,0.00007346141,0.080178075,0.00408258,0.00027916062,0.0000021206054,0.00079716207,0.00034848534,0.0031938108,0.34008008,0.0005879808,0.570298],"study_design_scores_gemma":[0.0025501582,0.00059129036,0.51186526,0.04343954,0.005493286,0.00004476157,0.007890036,0.008210689,0.006624198,0.1005724,0.31003213,0.0026862621],"about_ca_topic_score_codex":0.00007719348,"about_ca_topic_score_gemma":0.000017888957,"teacher_disagreement_score":0.56761175,"about_ca_system_score_codex":0.000011063622,"about_ca_system_score_gemma":0.00001456838,"threshold_uncertainty_score":0.55577636},"labels":[],"label_agreement":null},{"id":"W3121626238","doi":"10.2308/accr-52164","title":"Do Analysts Say Anything About Earnings Without Revising Their Earnings Forecasts?","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":33,"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; Quarter (Canadian coin); Forecast error; Consensus forecast; Economics; Econometrics; Actuarial science; Accounting","score_opus":0.016660363707312824,"score_gpt":0.25332465945332905,"score_spread":0.23666429574601622,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121626238","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7531434,0.061790477,0.042136222,0.014417507,0.0019528852,0.004005726,0.000005886985,0.0021766473,0.12037122],"genre_scores_gemma":[0.9597715,0.0058983965,0.00053418777,0.025341652,0.005984433,0.0000750854,0.000023938419,0.00021697032,0.0021537947],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99542975,0.00012590816,0.0011841212,0.0010544696,0.0010384426,0.0011673081],"domain_scores_gemma":[0.9764571,0.00024077766,0.021060577,0.0014217794,0.00078162627,0.000038143826],"candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0070370976,0.00074175186,0.0010633171,0.0002880943,0.0016741189,0.0015892722,0.001874015,0.00012261739,0.0012278162],"category_scores_gemma":[0.019089218,0.00052625587,0.00042868772,0.002251032,0.00036996673,0.0026419186,0.0013941987,0.0009475369,0.0031644122],"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":[0.000035968627,0.00005225149,0.16013497,0.007224442,0.00027963187,0.000018500332,0.0007548658,0.000032195258,0.00033067353,0.0035010544,0.04561064,0.7820248],"study_design_scores_gemma":[0.00031184324,0.000016724627,0.039900202,0.015233073,0.00047718064,0.00001860525,0.0001556233,0.0012043015,0.000024948178,0.0005084549,0.94140345,0.00074560125],"about_ca_topic_score_codex":0.00054127886,"about_ca_topic_score_gemma":0.000052416275,"teacher_disagreement_score":0.8957928,"about_ca_system_score_codex":0.00011685369,"about_ca_system_score_gemma":0.000044642646,"threshold_uncertainty_score":0.9997189},"labels":[],"label_agreement":null},{"id":"W3121750945","doi":"10.2308/accr-50774","title":"Price Shocks, News Disclosures, and Asymmetric Drifts","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","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 Toronto","funders":"","keywords":"Economics; Shock (circulatory); Stock price; Abnormal return; Proxy (statistics); Stock (firearms); Monetary economics; Event study; Financial economics; Econometrics; Stock exchange; Finance","score_opus":0.02166039847262731,"score_gpt":0.22101078681170702,"score_spread":0.1993503883390797,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121750945","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.035784993,0.5705589,0.0004041438,0.009132551,0.00049310084,0.00068235357,0.000014939101,0.00007872218,0.3828503],"genre_scores_gemma":[0.7157372,0.2704783,0.0003810399,0.011744502,0.00042184797,0.00005568532,0.000009207175,0.000039320537,0.001132891],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988686,0.00003298379,0.00050625805,0.00028966516,0.00004493684,0.00025755438],"domain_scores_gemma":[0.9990024,0.0001406995,0.00038248132,0.00041470787,0.000021531709,0.000038180056],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016565172,0.00015585187,0.0004350884,0.00007797004,0.00022462188,0.0001484196,0.00030663956,0.000043682874,0.00010731653],"category_scores_gemma":[0.00081316923,0.000112699025,0.000081814345,0.00043236412,0.00007749201,0.00026886197,0.00010767163,0.00013950984,0.00028330446],"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":[0.0000025419874,0.00002629861,0.04639036,0.0010773152,0.000023339944,4.5463327e-7,0.00004422215,7.176533e-7,0.0000015776508,0.88539386,0.023007907,0.044031437],"study_design_scores_gemma":[0.00012091604,0.000032139007,0.09371371,0.00045845725,0.000017742863,0.0000039009906,0.0000073037304,0.00012979237,0.0000011461092,0.04658987,0.8587261,0.00019891984],"about_ca_topic_score_codex":0.00026702587,"about_ca_topic_score_gemma":0.000014042737,"teacher_disagreement_score":0.83880395,"about_ca_system_score_codex":0.000019459898,"about_ca_system_score_gemma":0.000009798368,"threshold_uncertainty_score":0.45957327},"labels":[],"label_agreement":null},{"id":"W3121896505","doi":"10.2308/accr-50494","title":"Financial Reporting Quality of U.S. Private and Public Firms","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":404,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Accrual; Business; Quality (philosophy); Earnings; Accounting; Sample (material); Finance; Public information; Public relations","score_opus":0.03386724180125035,"score_gpt":0.26779625329865137,"score_spread":0.23392901149740103,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121896505","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96807605,0.012882846,0.0023228768,0.0077253757,0.00021188628,0.0011254101,9.277912e-7,0.00016389544,0.007490748],"genre_scores_gemma":[0.98762834,0.00315037,0.00021783833,0.0080381455,0.00061811216,0.000075242584,0.000007063025,0.00003410133,0.00023076634],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9970892,0.000036703466,0.0016158895,0.00036192255,0.0004770262,0.0004192236],"domain_scores_gemma":[0.9418203,0.000156671,0.05688513,0.00073013577,0.00039536942,0.00001237684],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0045299563,0.00023045731,0.00058871345,0.00007188656,0.0002924569,0.00034980936,0.0005685294,0.000045381643,0.0004268361],"category_scores_gemma":[0.07638061,0.00016258888,0.00013523619,0.000682271,0.00013481423,0.0015655562,0.00081013585,0.00025312987,0.00030194837],"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":[0.0000032549892,0.00004559671,0.37437707,0.01263896,0.00004012557,0.0000027477206,0.000034389508,0.0000023284817,0.0003283007,0.0423461,0.017849982,0.55233115],"study_design_scores_gemma":[0.00020385269,0.0000040824752,0.6159824,0.0027838417,0.00009501227,0.000003551794,0.00003811892,0.00011427046,0.000011393809,0.006562317,0.37385947,0.00034166116],"about_ca_topic_score_codex":0.0014733352,"about_ca_topic_score_gemma":0.000038427992,"teacher_disagreement_score":0.5519895,"about_ca_system_score_codex":0.000019816309,"about_ca_system_score_gemma":0.000021305406,"threshold_uncertainty_score":0.9313994},"labels":[],"label_agreement":null},{"id":"W3121911385","doi":"10.2308/accr-51381","title":"Credit Derivatives and Analyst Behavior","year":2016,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","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":"McMaster University","funders":"","keywords":"Credit default swap; Earnings; Business; Equity (law); Price discovery; Private information retrieval; Monetary economics; Credit rating; Financial system; Accounting; Financial economics; Economics; Finance; Credit risk","score_opus":0.03608208746376808,"score_gpt":0.25220253585424274,"score_spread":0.21612044839047467,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121911385","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6677052,0.30857375,0.0025555443,0.012157015,0.00041195308,0.00065097946,0.00010462913,0.000072815914,0.007768118],"genre_scores_gemma":[0.9147141,0.08372987,0.0001836039,0.00025144685,0.00027805966,0.00006360235,0.0000030219855,0.00001447567,0.0007618064],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99926394,0.000009412168,0.0003642672,0.0001889157,0.000027250342,0.00014619317],"domain_scores_gemma":[0.9992949,0.00009696045,0.0002589653,0.00029588226,0.000028340806,0.000024974612],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006310593,0.00008757363,0.0002695767,0.000045487046,0.00015477855,0.000037222355,0.00017050048,0.0000278873,0.00027492916],"category_scores_gemma":[0.00043826134,0.00005238749,0.00007242136,0.00020064294,0.00008947737,0.00019070874,0.000065661865,0.000049482293,0.00027583676],"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":[0.0000024103622,0.000035595043,0.61825645,0.00024230873,0.000033072844,0.0000016405035,0.000119816956,1.55938e-7,0.0000756417,0.18606615,0.008493609,0.18667316],"study_design_scores_gemma":[0.00008963167,0.0000075427292,0.6600668,0.0004024636,0.00002844049,0.000004384065,0.0000052865967,0.000006475181,0.0000068324002,0.0052916766,0.33398005,0.000110426416],"about_ca_topic_score_codex":0.000052156458,"about_ca_topic_score_gemma":0.0000114530885,"teacher_disagreement_score":0.32548645,"about_ca_system_score_codex":0.00001933751,"about_ca_system_score_gemma":0.0000074945274,"threshold_uncertainty_score":0.35454157},"labels":[],"label_agreement":null},{"id":"W3121914878","doi":"10.2308/accr-51555","title":"Unprofitable Affiliates and Income Shifting Behavior","year":2016,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":193,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Incentive; Multinational corporation; Tax incentive; Business; Productivity; Income tax; Economics; Labour economics; Monetary economics; Point (geometry); Distribution (mathematics); Public economics; Microeconomics; Finance; Macroeconomics","score_opus":0.018329465290041563,"score_gpt":0.2317753923176921,"score_spread":0.21344592702765053,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121914878","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9363362,0.036723737,0.00008113149,0.016928421,0.00036007244,0.0009313695,0.000002640312,0.00033578515,0.008300624],"genre_scores_gemma":[0.9871488,0.0048892763,0.00008060349,0.0063115815,0.0006087436,0.00007795383,0.000003046453,0.000028088014,0.0008519041],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9990155,0.000014275117,0.0003094236,0.0002284086,0.00018270253,0.0002496854],"domain_scores_gemma":[0.9989726,0.00010760041,0.00046458957,0.00031783793,0.00012867815,0.0000087208655],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011119995,0.00015891237,0.0002298552,0.000052912772,0.00028949237,0.00022059458,0.00028877592,0.000026498665,0.00039338987],"category_scores_gemma":[0.00049729197,0.000080723665,0.000053279382,0.000406959,0.00007099379,0.0010569969,0.00026711766,0.00008328972,0.0008058742],"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":[0.000009620353,0.000049159167,0.5267986,0.0042616995,0.000023176166,0.000008517508,0.000023522667,4.3616419e-7,0.0029160061,0.022977863,0.009432971,0.43349844],"study_design_scores_gemma":[0.00076046586,0.000008071015,0.31884512,0.013472407,0.00040960402,0.000017678356,0.0000729333,0.00011413029,0.00020914731,0.005066109,0.6602091,0.00081520074],"about_ca_topic_score_codex":0.000081018414,"about_ca_topic_score_gemma":0.000027161666,"teacher_disagreement_score":0.65077615,"about_ca_system_score_codex":0.000014342811,"about_ca_system_score_gemma":0.000011089521,"threshold_uncertainty_score":0.9999721},"labels":[],"label_agreement":null},{"id":"W3121976599","doi":"10.2308/accr-51135","title":"Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls","year":2015,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":276,"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":"Downgrade; Earnings; Scripting language; Business; Accounting; Quarter (Canadian coin); Computer science","score_opus":0.057404250837234785,"score_gpt":0.2723178566352066,"score_spread":0.2149136057979718,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121976599","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9778386,0.003501252,0.0012910754,0.0029271722,0.00045762508,0.0016308893,0.00000504239,0.00025191874,0.012096465],"genre_scores_gemma":[0.9891061,0.0006942244,0.0003055031,0.006599375,0.00046718566,0.000090090936,0.000008028761,0.00007223216,0.0026572242],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99698764,0.00007007105,0.0008403185,0.00061128364,0.0008356709,0.0006550202],"domain_scores_gemma":[0.98892,0.00010012987,0.009492114,0.0009196121,0.00050849834,0.00005967166],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0021939068,0.0004337886,0.00074199686,0.0001941139,0.0002539492,0.00031926567,0.0015400775,0.00006606109,0.0002517139],"category_scores_gemma":[0.016999604,0.00035133734,0.0001588801,0.0012334444,0.00014829074,0.0010075467,0.0011633164,0.00037715372,0.00072609994],"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":[0.00050079677,0.0003049443,0.28066754,0.0723533,0.00066031347,0.00039775224,0.004071413,0.0008294324,0.008417291,0.012014985,0.12944058,0.49034166],"study_design_scores_gemma":[0.0022073935,0.0001820691,0.14463922,0.035753235,0.001210871,0.000058141184,0.0009160021,0.0009083414,0.0010517958,0.00204353,0.8083568,0.0026725905],"about_ca_topic_score_codex":0.0031088947,"about_ca_topic_score_gemma":0.0006709898,"teacher_disagreement_score":0.6789162,"about_ca_system_score_codex":0.00012032647,"about_ca_system_score_gemma":0.00007386171,"threshold_uncertainty_score":0.99989384},"labels":[],"label_agreement":null},{"id":"W3122014693","doi":"10.2308/accr-51937","title":"The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":42,"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":"Pension; Pension plan; Actuarial science; Sample (material); Business; Accounting; Rate of return; Empirical evidence; Economics; Asset (computer security); Finance","score_opus":0.03186578183454464,"score_gpt":0.28841914899626875,"score_spread":0.2565533671617241,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122014693","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94814426,0.03712168,0.000729933,0.0059298114,0.000896084,0.0011097594,0.0000327521,0.00009977163,0.005935967],"genre_scores_gemma":[0.9521657,0.045795113,0.00006843023,0.0010146103,0.00080974377,0.000038419144,0.000004414383,0.000039180344,0.0000643797],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9972086,0.00008642986,0.0009750644,0.0005174317,0.0006961343,0.0005163511],"domain_scores_gemma":[0.94117695,0.0011563925,0.055864114,0.0015401789,0.00025256487,0.000009780624],"candidate_categories":["metaresearch","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0086336555,0.00032137128,0.0005992229,0.00007593054,0.0018631507,0.0013833148,0.0026634005,0.000058986952,0.00021139662],"category_scores_gemma":[0.07330365,0.00020510411,0.00017139441,0.00019357126,0.00049294764,0.0025243482,0.0012289252,0.00049540057,0.00023627802],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000040787087,0.000010596045,0.7503233,0.0015566781,0.000068388166,0.000011120007,0.00011023703,0.00021464187,0.00019955797,0.0024639296,0.004017912,0.24098288],"study_design_scores_gemma":[0.00051022985,0.0000090881285,0.70682985,0.03793239,0.0004443094,0.0000033793,0.00036091232,0.0021193898,0.000110732035,0.00473392,0.24629976,0.0006460735],"about_ca_topic_score_codex":0.025650896,"about_ca_topic_score_gemma":0.005768932,"teacher_disagreement_score":0.24228184,"about_ca_system_score_codex":0.00017829722,"about_ca_system_score_gemma":0.00012239061,"threshold_uncertainty_score":0.99965334},"labels":[],"label_agreement":null},{"id":"W3122134875","doi":"10.2308/accr-51927","title":"Does Information Technology Reputation Affect Bank Loan Terms?","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":75,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Reputation; Loan; Business; Affect (linguistics); Control (management); Actuarial science; Finance; Economics","score_opus":0.01349046182187757,"score_gpt":0.2466226066148739,"score_spread":0.23313214479299632,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122134875","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.749385,0.014194943,0.0016077834,0.16014662,0.0042288657,0.0040359017,0.000017413018,0.0011240406,0.06525943],"genre_scores_gemma":[0.98645914,0.0047724433,0.000057073874,0.0076384936,0.0007090328,0.000063504056,0.000016234757,0.000015018198,0.00026909096],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99909693,0.0000060244415,0.000322893,0.00015927508,0.00020103251,0.00021387206],"domain_scores_gemma":[0.99746025,0.00002310129,0.0014543064,0.000898106,0.00016095447,0.0000033150257],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008877817,0.0001528532,0.00023596924,0.00007679642,0.0007376486,0.00070780306,0.0008082981,0.000053281823,0.00007103907],"category_scores_gemma":[0.0009981295,0.000078559126,0.00007593307,0.0002632794,0.00008686676,0.0048265737,0.00025221985,0.00015480809,0.0011678353],"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":[0.000016126514,0.000024243769,0.2370379,0.0058453125,0.000028563327,0.000007383074,0.000025099693,0.000008115722,0.00006684036,0.018697845,0.038605276,0.6996373],"study_design_scores_gemma":[0.00019703261,0.000003673461,0.25079915,0.0030123198,0.00009183832,0.0000035421642,0.000012205553,0.00018865392,0.000024179693,0.0068905414,0.7385747,0.00020219253],"about_ca_topic_score_codex":0.00028154373,"about_ca_topic_score_gemma":0.000066694796,"teacher_disagreement_score":0.6999694,"about_ca_system_score_codex":0.00001933511,"about_ca_system_score_gemma":0.000014158537,"threshold_uncertainty_score":0.9996099},"labels":[],"label_agreement":null},{"id":"W3122346861","doi":"10.2308/accr-50887","title":"Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":160,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Enforcement; Business; Accounting; Quality (philosophy); Control (management); Cross listing; Monetary economics; Reliability (semiconductor); Economics; Law; Finance; Corporate governance; Political science","score_opus":0.014667608513808113,"score_gpt":0.24933865950698123,"score_spread":0.23467105099317312,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122346861","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8915536,0.005865802,0.0028026232,0.011786611,0.0009108538,0.0033844067,0.000003937449,0.00046090625,0.08323128],"genre_scores_gemma":[0.9862887,0.0006650357,0.000064667525,0.011276944,0.0011865497,0.00012484871,0.000013093654,0.000074193165,0.00030591484],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9955337,0.00021080201,0.0020117306,0.00060725305,0.0010542478,0.0005822893],"domain_scores_gemma":[0.9323746,0.0020104726,0.06306233,0.0020984532,0.0004359525,0.000018190422],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.023023203,0.00041247555,0.00079526124,0.00007280073,0.0006473787,0.0002914158,0.0011898603,0.000056049383,0.00019326436],"category_scores_gemma":[0.131665,0.00023019192,0.00027612285,0.00094144023,0.00018378768,0.000554785,0.00041686092,0.0005518198,0.00031106774],"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":[0.00013061649,0.00023480253,0.23051064,0.059001658,0.00021159249,0.000022484062,0.0002602718,0.00073404727,0.0005999663,0.03902384,0.0884329,0.5808372],"study_design_scores_gemma":[0.0003978464,0.000058352452,0.031795476,0.016078386,0.00047903,0.000004501569,0.00014361725,0.001015973,0.0001019823,0.0015938117,0.94777596,0.00055505265],"about_ca_topic_score_codex":0.00048269186,"about_ca_topic_score_gemma":0.0000195495,"teacher_disagreement_score":0.85934305,"about_ca_system_score_codex":0.00007924849,"about_ca_system_score_gemma":0.000025697744,"threshold_uncertainty_score":0.9386954},"labels":[],"label_agreement":null},{"id":"W3122605843","doi":"10.2308/accr-50484","title":"Interim Performance Measures and Private Information","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auction Theory and Applications","field":"Decision Sciences","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":"University of Alberta","funders":"","keywords":"Downstream (manufacturing); Interim; Upstream (networking); Upstream and downstream (DNA); SIGNAL (programming language); Economic rent; Measure (data warehouse); Business; Production (economics); Principal (computer security); Computer science; Economics; Microeconomics; Telecommunications; Computer security; Marketing; Data mining; Geography","score_opus":0.08534915641426284,"score_gpt":0.359023970710481,"score_spread":0.27367481429621815,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122605843","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92602086,0.020300511,0.013381456,0.021347823,0.00026100513,0.0015944843,0.0000020627797,0.00013213205,0.016959643],"genre_scores_gemma":[0.98738027,0.0080761975,0.00015151162,0.00396944,0.00004232328,0.000084971914,0.000001082859,0.0000027254503,0.00029146826],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9990502,0.00007078004,0.0003921569,0.000090278074,0.00030729562,0.000089294255],"domain_scores_gemma":[0.9989055,0.00022325107,0.00025744064,0.00039565633,0.00019625833,0.00002192816],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0029267215,0.00006178218,0.00012226042,0.00003353424,0.00025344014,0.0002691426,0.0004348734,0.000015028707,0.0004948829],"category_scores_gemma":[0.0011553295,0.00003097578,0.00003033176,0.0003300638,0.00007695085,0.0014085108,0.000117102805,0.000081333856,0.0035430961],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[7.460881e-7,0.0000025206257,0.00092240877,0.00007055501,0.0000026539756,5.6610796e-9,0.00012150893,0.0000027809576,0.000043880616,0.004044004,0.009535779,0.98525316],"study_design_scores_gemma":[0.00004265013,0.0000074696404,0.024319433,0.0003950423,0.000013418556,0.000014612115,0.0001187281,0.00048908184,0.000114568815,0.020354824,0.9540447,0.00008548122],"about_ca_topic_score_codex":0.000006699442,"about_ca_topic_score_gemma":3.231601e-7,"teacher_disagreement_score":0.9851677,"about_ca_system_score_codex":0.0000054625775,"about_ca_system_score_gemma":0.000007902132,"threshold_uncertainty_score":0.99723274},"labels":[],"label_agreement":null},{"id":"W3122626548","doi":"10.2308/accr-52203","title":"Private Litigation Costs and Voluntary Disclosure: Evidence from the <i>Morrison</i> Ruling","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","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":"University of British Columbia","funders":"","keywords":"Shareholder; Business; Natural experiment; Compensation (psychology); Supreme court; Litigation risk analysis; Voluntary disclosure; Accounting; Exploit; Actuarial science; Monetary economics; Economics; Law; Finance; Political science; Corporate governance","score_opus":0.01624805402103082,"score_gpt":0.23991344805220574,"score_spread":0.2236653940311749,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122626548","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.85361147,0.09421643,0.010289823,0.03595803,0.0008674209,0.001782352,0.0000072144253,0.00034096793,0.002926294],"genre_scores_gemma":[0.93618923,0.019277578,0.00031148724,0.038587958,0.0052663106,0.0000672863,0.000023671613,0.00006207918,0.00021442011],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99796134,0.00006654657,0.0005183932,0.00049312913,0.0005534905,0.00040706948],"domain_scores_gemma":[0.9911502,0.0005342802,0.007265397,0.00081296667,0.00022386463,0.000013261965],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0026350599,0.00029549,0.00033542525,0.000032084467,0.0009079657,0.00072178146,0.0010145507,0.00004312435,0.00024331873],"category_scores_gemma":[0.012609567,0.00017843732,0.00009434859,0.0006731321,0.00028388394,0.0018674943,0.0009847465,0.0003422389,0.00090003316],"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":[0.000024490033,0.000024555453,0.41172266,0.0022463223,0.00010254188,0.0000060917314,0.00026022908,0.000005367898,0.0003468674,0.0056321663,0.074038334,0.5055904],"study_design_scores_gemma":[0.00019624355,0.000008809049,0.22825618,0.017478213,0.00047077116,0.00000335886,0.00008916504,0.0009980339,0.000033626267,0.001796444,0.7502594,0.00040977632],"about_ca_topic_score_codex":0.002485381,"about_ca_topic_score_gemma":0.0002634249,"teacher_disagreement_score":0.6762211,"about_ca_system_score_codex":0.000051728344,"about_ca_system_score_gemma":0.000015895386,"threshold_uncertainty_score":0.99987787},"labels":[],"label_agreement":null},{"id":"W3122697520","doi":"10.2308/accr.2007.82.1.169","title":"The Accrual Anomaly: International Evidence","year":2007,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":343,"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":"Accrual; Arbitrage; Accounting; Anomaly (physics); Earnings; Business; Stock (firearms); Earnings management; Economics; Financial economics; Monetary economics; Geography","score_opus":0.022889401713692265,"score_gpt":0.27437574232622575,"score_spread":0.2514863406125335,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122697520","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.169762,0.28945217,0.07089375,0.16800286,0.009541694,0.0047988426,0.000004038168,0.001521681,0.286023],"genre_scores_gemma":[0.9270524,0.028585102,0.000118879034,0.035157993,0.0052761217,0.00005231689,0.000007212653,0.00006439948,0.0036855894],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99773264,0.000022477157,0.0005932269,0.00034349514,0.0007829106,0.0005252299],"domain_scores_gemma":[0.9887519,0.0006495392,0.009571162,0.00070638274,0.00031054683,0.000010462034],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.007145746,0.00023575658,0.00023166015,0.000064170825,0.0008080894,0.000775014,0.0020237158,0.00003482573,0.00037447413],"category_scores_gemma":[0.024877256,0.0001383018,0.00015265365,0.00072456413,0.00013871895,0.0015580669,0.0009801782,0.00034786464,0.0019586738],"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":[0.000023885766,0.00002290993,0.045903668,0.0010039316,0.00007808108,0.000015757762,0.00003172755,0.000009178299,0.000060878927,0.023381239,0.08893244,0.8405363],"study_design_scores_gemma":[0.000084148756,0.0000021328055,0.055560894,0.002465981,0.000091427406,0.000005023906,0.000052909494,0.0000962551,0.000006302594,0.0005557594,0.9408943,0.00018484995],"about_ca_topic_score_codex":0.00029175013,"about_ca_topic_score_gemma":0.00015494906,"teacher_disagreement_score":0.85196185,"about_ca_system_score_codex":0.00006874194,"about_ca_system_score_gemma":0.000019923862,"threshold_uncertainty_score":0.9988184},"labels":[],"label_agreement":null},{"id":"W3122702790","doi":"10.2308/accr.2003.78.3.725","title":"Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard","year":2003,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":885,"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":"Balanced scorecard; Subjectivity; Weighting; Revenue; Actuarial science; Performance measurement; Quarter (Canadian coin); Accounting; Economics; Business; Marketing","score_opus":0.02114843505770698,"score_gpt":0.21292482783343294,"score_spread":0.19177639277572597,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122702790","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.854342,0.124306776,0.0018129833,0.0059337905,0.0005461963,0.0016176804,0.000001938168,0.00017023971,0.011268385],"genre_scores_gemma":[0.9773619,0.017962158,0.00013880384,0.004028682,0.00040087817,0.000034447254,0.0000028606453,0.000026120933,0.00004415776],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9983642,0.00009518604,0.0004790383,0.0003024769,0.0005072655,0.00025181993],"domain_scores_gemma":[0.9978077,0.00066576473,0.00065624894,0.0005283394,0.0003351931,0.00000676497],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0047953064,0.00021639932,0.00043877712,0.000055019555,0.00048020275,0.00022957135,0.0005338409,0.000033758533,0.00009391072],"category_scores_gemma":[0.0038334492,0.00011729471,0.00009763275,0.0008132139,0.00021563369,0.00096888887,0.00026360824,0.00019737604,0.00008298676],"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":[0.00018779149,0.00011152134,0.7970519,0.014540996,0.0003975776,0.0000032046307,0.00059399096,0.0001552513,0.0005766976,0.07236704,0.0066581727,0.107355826],"study_design_scores_gemma":[0.00470508,0.00003192011,0.45099926,0.064792074,0.0040286067,0.000028406315,0.00080489635,0.009009204,0.0009764647,0.023419451,0.43901607,0.002188569],"about_ca_topic_score_codex":0.00057318876,"about_ca_topic_score_gemma":0.000033510398,"teacher_disagreement_score":0.43235788,"about_ca_system_score_codex":0.000020174883,"about_ca_system_score_gemma":0.000028967599,"threshold_uncertainty_score":0.47831395},"labels":[],"label_agreement":null},{"id":"W3122706413","doi":"10.2308/accr.2002.77.2.397","title":"Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?","year":2002,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":190,"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":"Restructuring; Earnings; Accrual; Incentive; Quarter (Canadian coin); Monetary economics; Business; Economics; Accounting; Finance; Microeconomics","score_opus":0.023584784692187128,"score_gpt":0.23087009234513906,"score_spread":0.20728530765295192,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122706413","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6949264,0.096281976,0.007162741,0.07745185,0.0038097964,0.009253663,0.000025770385,0.0031966562,0.10789115],"genre_scores_gemma":[0.88971674,0.015634041,0.0009834643,0.07711834,0.0043210955,0.00021996064,0.000018495912,0.00028835586,0.011699487],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9967376,0.000049790713,0.0007639445,0.0007501764,0.0008313002,0.0008671808],"domain_scores_gemma":[0.98940593,0.00017896041,0.009014201,0.0011249232,0.00024173564,0.000034234785],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0020991135,0.00048535567,0.0006394956,0.00018610823,0.00069086737,0.0010560818,0.0013801934,0.00007157143,0.003475077],"category_scores_gemma":[0.02218911,0.00037116837,0.00023040362,0.0013948272,0.00007098105,0.0024135937,0.0011282401,0.00039771185,0.0060494784],"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":[0.000013454515,0.00005071885,0.038278945,0.0053746914,0.0001174422,0.00004491821,0.00029423402,0.000105295585,0.00024678797,0.009560883,0.8158472,0.13006543],"study_design_scores_gemma":[0.00019145333,0.000005918584,0.012438649,0.0042076316,0.00017542033,0.0000060945645,0.000023620936,0.00021191764,0.0000150671485,0.00027130192,0.9819401,0.0005128427],"about_ca_topic_score_codex":0.00042646535,"about_ca_topic_score_gemma":0.000028521401,"teacher_disagreement_score":0.19479036,"about_ca_system_score_codex":0.00008020211,"about_ca_system_score_gemma":0.000007038288,"threshold_uncertainty_score":0.9999809},"labels":[],"label_agreement":null},{"id":"W3122888805","doi":"10.2308/accr.2005.80.1.85","title":"What Determines Residual Income?","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":138,"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","funders":"","keywords":"Economic rent; Residual income valuation; Economics; Passive income; Valuation (finance); Explanatory power; Return on equity; Equity (law); Market value; Residual; Market power; Accounting; Monetary economics; Financial economics; Labour economics; Microeconomics; Market economy; Gross income; Finance; Equity capital markets; Monopoly; Profitability index","score_opus":0.052916083991837476,"score_gpt":0.33770945944656416,"score_spread":0.2847933754547267,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3122888805","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.75177896,0.12713473,0.000034099172,0.09010818,0.0015743527,0.0015144809,6.8895105e-7,0.00048213408,0.027372377],"genre_scores_gemma":[0.91780376,0.02992691,0.00022626949,0.038150493,0.009757309,0.00014801566,0.00001914874,0.0000708963,0.0038972106],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982402,0.000028246206,0.00055567996,0.00024555423,0.0005803244,0.00035002193],"domain_scores_gemma":[0.99851733,0.00013405514,0.0004663528,0.00051352626,0.00035948565,0.000009223835],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00420196,0.00016128621,0.00026673145,0.000099676,0.00039482283,0.0008215651,0.0005342118,0.00004072753,0.00057801337],"category_scores_gemma":[0.0025218858,0.00010348498,0.000108832035,0.00064577087,0.000061317114,0.0021840718,0.00029750896,0.00021401874,0.002287164],"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":[0.000008590752,0.000039744737,0.015251276,0.0026311995,0.00001846836,0.000007836102,0.000033232103,0.000019404031,0.000072150324,0.003084779,0.05255848,0.92627484],"study_design_scores_gemma":[0.00014450809,0.0000034752516,0.028068995,0.003986306,0.00008878214,0.000011564785,0.00003968246,0.0007599215,0.000028088805,0.00095222594,0.9656903,0.0002261326],"about_ca_topic_score_codex":0.00017588084,"about_ca_topic_score_gemma":0.00010911652,"teacher_disagreement_score":0.9260487,"about_ca_system_score_codex":0.000024820836,"about_ca_system_score_gemma":0.000043079355,"threshold_uncertainty_score":0.9984897},"labels":[],"label_agreement":null},{"id":"W3123002867","doi":"10.2308/accr-50912","title":"Analyst Interest as an Early Indicator of Firm Fundamental Changes and Stock Returns","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":54,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Earnings; Economics; Stock (firearms); Financial economics; Portfolio; Interest rate; Capital market; Monetary economics; Business; Finance","score_opus":0.05020140747106039,"score_gpt":0.2590750159986241,"score_spread":0.2088736085275637,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123002867","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.94452274,0.047146652,0.000004659574,0.0012746452,0.00009399707,0.00022329656,0.000019374935,0.000014035436,0.006700583],"genre_scores_gemma":[0.9784305,0.019764937,0.000046926645,0.0015120952,0.00009311031,0.0000162019,0.000006667598,0.000012605558,0.00011694156],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.999178,0.000029293882,0.00038676578,0.00021712173,0.000032776337,0.00015602032],"domain_scores_gemma":[0.99905664,0.00004768553,0.0005163772,0.0003285351,0.00001606873,0.0000346723],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010914824,0.000116834846,0.000408048,0.00006932912,0.00009426254,0.00007487809,0.0002679709,0.000038455062,0.00021752476],"category_scores_gemma":[0.00016495197,0.00008938896,0.000056165572,0.00014370448,0.000107759966,0.00021837467,0.00008515766,0.00010008255,0.00007504846],"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":[0.000023685674,0.00012168521,0.416379,0.0030942187,0.00012684864,0.0000010449493,0.00086852896,1.8069672e-7,0.00007179019,0.53848314,0.0025386133,0.03829126],"study_design_scores_gemma":[0.0003606818,0.000572044,0.73593926,0.0020679433,0.00008675014,0.000007651516,0.00013880404,0.00018128277,0.00005172403,0.031678874,0.22845922,0.00045573336],"about_ca_topic_score_codex":0.0004139924,"about_ca_topic_score_gemma":0.00009835147,"teacher_disagreement_score":0.5068043,"about_ca_system_score_codex":0.000014940365,"about_ca_system_score_gemma":0.000007432611,"threshold_uncertainty_score":0.3645176},"labels":[],"label_agreement":null},{"id":"W3123036216","doi":"10.2308/accr-50485","title":"Do Short Sellers Front-Run Insider Sales?","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":131,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Insider; Insider trading; Business; Quality (philosophy); Front (military); Accounting; Negative information; Monetary economics; Marketing; Economics; Finance; Political science","score_opus":0.016986508362410724,"score_gpt":0.23190402646620334,"score_spread":0.21491751810379262,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123036216","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.36877227,0.16855247,0.013764819,0.047561422,0.0030679519,0.009540664,0.0000059151585,0.0024142882,0.38632017],"genre_scores_gemma":[0.9249689,0.0138959,0.0003233179,0.054168258,0.0026992662,0.0002907001,0.00003137388,0.00015207674,0.0034702339],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9974159,0.00003461095,0.0006645951,0.00054797565,0.00067583355,0.0006611017],"domain_scores_gemma":[0.9923016,0.000119927354,0.006273746,0.0009819857,0.00030356122,0.000019209483],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0016037684,0.0004068567,0.00053395337,0.00010390989,0.0004666422,0.00087511266,0.0011732902,0.00006568489,0.003878838],"category_scores_gemma":[0.005467956,0.0002890661,0.0002176159,0.0006455367,0.00011071088,0.0021504648,0.0008413083,0.00042801598,0.0228519],"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":[0.000003263514,0.00004365337,0.037670102,0.0039113937,0.0001055717,0.000008711839,0.00006288817,0.000040081002,0.000061384955,0.003264816,0.5381583,0.41666985],"study_design_scores_gemma":[0.00014368759,0.0000028360412,0.03819446,0.0027995333,0.00021636102,0.0000039303827,0.000094576186,0.0002946339,0.0000030479398,0.0011855322,0.95661813,0.00044328583],"about_ca_topic_score_codex":0.0008614882,"about_ca_topic_score_gemma":0.000049333074,"teacher_disagreement_score":0.5561966,"about_ca_system_score_codex":0.00006174166,"about_ca_system_score_gemma":0.000020161197,"threshold_uncertainty_score":0.99995613},"labels":[],"label_agreement":null},{"id":"W3123120171","doi":"10.2308/accr-50911","title":"Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":46,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Audit; Accounting; Business; Revenue; Audit plan; Walk-through test; Audit risk; Internal audit; Actuarial science; External auditor; Joint audit","score_opus":0.01986938916775781,"score_gpt":0.24689125294910158,"score_spread":0.22702186378134376,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123120171","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9589954,0.012665571,0.004587598,0.0051807025,0.0009691423,0.00531143,0.0000075345915,0.00025712853,0.012025516],"genre_scores_gemma":[0.99201477,0.0020668004,0.000090475616,0.0026849746,0.0024812517,0.0003165252,0.00001284013,0.000069397785,0.00026294377],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9964993,0.00032904893,0.00080961536,0.00064701703,0.0010798384,0.00063516584],"domain_scores_gemma":[0.9736553,0.0009446261,0.024067098,0.0010537372,0.00026507655,0.000014167751],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0059817596,0.00046075878,0.0007656999,0.00013418573,0.00062004133,0.00027775564,0.0017517249,0.000097748736,0.00009563242],"category_scores_gemma":[0.030488802,0.00028966047,0.000273641,0.001584549,0.00030994197,0.0010425864,0.0010093807,0.00076994026,0.0003830678],"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":[0.000043068023,0.00014870515,0.72963965,0.008178805,0.000116661104,0.000014926457,0.0010813804,0.00041064507,0.000018445982,0.0040927003,0.030642403,0.2256126],"study_design_scores_gemma":[0.00034690078,0.000013387433,0.66005784,0.008489222,0.0002623005,0.000002231032,0.00029608991,0.00087953225,0.000005654718,0.0014624175,0.3278139,0.00037052153],"about_ca_topic_score_codex":0.0017083174,"about_ca_topic_score_gemma":0.00049360795,"teacher_disagreement_score":0.2971715,"about_ca_system_score_codex":0.000119122764,"about_ca_system_score_gemma":0.000013597419,"threshold_uncertainty_score":0.99995553},"labels":[],"label_agreement":null},{"id":"W3123155398","doi":"10.2308/accr-51869","title":"Strategic Disclosures of Litigation Loss Contingencies When Customer-Supplier Relationships Are at Risk","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":119,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Queen's University; University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Business; Principal (computer security); Supply chain; Marketing; Industrial organization","score_opus":0.036775044466200925,"score_gpt":0.25044071755338376,"score_spread":0.21366567308718284,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123155398","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9169611,0.015881425,0.000909895,0.0071404055,0.0004611302,0.0013660982,0.000023505845,0.00019938967,0.057057098],"genre_scores_gemma":[0.9912539,0.005358796,0.00009696698,0.0008095286,0.0008089334,0.00005492043,0.00002386909,0.000047788,0.001545305],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99785185,0.000069115704,0.00069952273,0.00039585202,0.00059908646,0.0003845806],"domain_scores_gemma":[0.9655129,0.00019324227,0.032746088,0.0012000897,0.00033524717,0.000012461177],"candidate_categories":["metaresearch","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0031477513,0.0002953773,0.000507654,0.0000758689,0.0020654679,0.00059769757,0.0012574545,0.00006903952,0.00043137846],"category_scores_gemma":[0.015023457,0.00021707504,0.00019386868,0.00022352689,0.00032427665,0.001561605,0.00087011757,0.00041994185,0.0009419276],"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":[0.00001416048,0.00003616306,0.92412114,0.0052755866,0.000102902224,0.0000054023712,0.00014576601,0.000047844245,0.0000490913,0.028324915,0.015563796,0.026313221],"study_design_scores_gemma":[0.00035159502,0.0000041831668,0.65121204,0.00559958,0.00065888994,0.0000026002022,0.00027609544,0.0002240089,0.000028720013,0.013340691,0.32786176,0.00043982902],"about_ca_topic_score_codex":0.0011377262,"about_ca_topic_score_gemma":0.0005107664,"teacher_disagreement_score":0.31229794,"about_ca_system_score_codex":0.00005459616,"about_ca_system_score_gemma":0.00001830381,"threshold_uncertainty_score":0.99983597},"labels":[],"label_agreement":null},{"id":"W3123176543","doi":"10.2308/accr.2001.76.3.313","title":"The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus","year":2001,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":524,"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; Incentive; Quarter (Canadian coin); Economics; Cash; Payment; Benchmark (surveying); Demographic economics; Business; Accounting; Finance","score_opus":0.006253778739467234,"score_gpt":0.2219319627785573,"score_spread":0.2156781840390901,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123176543","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.81979734,0.041857325,0.0014401355,0.056792766,0.0011057593,0.0040405733,0.000005098494,0.00043443558,0.07452655],"genre_scores_gemma":[0.98567796,0.0032026037,0.000011236066,0.008289998,0.0014273581,0.000114365874,0.0000069519574,0.00007834524,0.0011911577],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99729455,0.000189365,0.0006782559,0.00039897414,0.0008211729,0.000617691],"domain_scores_gemma":[0.9854517,0.0016255138,0.011663152,0.0010499728,0.00019684152,0.000012844911],"candidate_categories":["metaresearch","sts"],"consensus_categories":[],"category_scores_codex":[0.0066420683,0.0003928841,0.00052795885,0.00006656503,0.0013145463,0.00048776067,0.0015548522,0.000050824525,0.00029021586],"category_scores_gemma":[0.012984231,0.0001836631,0.00028878506,0.0010494828,0.00023058822,0.000669658,0.00032040026,0.0005725262,0.00059488165],"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":[0.00006438,0.000023791335,0.012662068,0.002064118,0.00010246772,0.000017289283,0.00017370541,0.000020779125,0.000050500777,0.0039364006,0.053110443,0.9277741],"study_design_scores_gemma":[0.0002647774,0.00007285729,0.017728996,0.004825149,0.00030080893,0.0000110611445,0.00017135403,0.0002065641,0.000015985403,0.00048809414,0.97563213,0.00028224816],"about_ca_topic_score_codex":0.00042120973,"about_ca_topic_score_gemma":0.000029901938,"teacher_disagreement_score":0.9274918,"about_ca_system_score_codex":0.00004049312,"about_ca_system_score_gemma":0.000016463944,"threshold_uncertainty_score":0.99998564},"labels":[],"label_agreement":null},{"id":"W3123212589","doi":"10.2308/accr.2009.84.1.99","title":"Do Managers Time Securitization Transactions to Obtain Accounting Benefits?","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":152,"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":"Securitization; Leverage (statistics); Business; Quarter (Canadian coin); Earnings; Collateralized debt obligation; Database transaction; Accounting; Earnings management; Financial statement; Finance; Audit; Collateral; Database","score_opus":0.009015405222802699,"score_gpt":0.22392790366735135,"score_spread":0.21491249844454866,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123212589","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.13576978,0.076216884,0.37326124,0.15963879,0.0025155025,0.013472172,0.00004045756,0.0053069494,0.23377822],"genre_scores_gemma":[0.8902427,0.006235849,0.0007584223,0.09726646,0.0025862297,0.0001430462,0.000057312973,0.00015660106,0.002553357],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9970231,0.000036567606,0.0007510908,0.0006657328,0.0007781847,0.0007453478],"domain_scores_gemma":[0.9927367,0.00010527251,0.00600699,0.00081126805,0.00031246286,0.000027291453],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0023046015,0.00045052046,0.0005334473,0.0002623299,0.00083833747,0.0009966048,0.0011482795,0.000076025,0.0012375496],"category_scores_gemma":[0.003666656,0.00038184476,0.0002382746,0.0022784537,0.000044968605,0.0020804869,0.00016479297,0.00040022258,0.004596253],"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":[0.00001212597,0.000068238536,0.00061165163,0.0016521015,0.00005462273,0.000008326346,0.000107358195,0.0016794769,0.00012268941,0.010665594,0.033664364,0.95135343],"study_design_scores_gemma":[0.00034808312,0.000015755588,0.011001526,0.0065100593,0.00052568543,0.000008993989,0.00010492764,0.0017297338,0.000017175495,0.0018677993,0.97698545,0.0008847798],"about_ca_topic_score_codex":0.0001294761,"about_ca_topic_score_gemma":0.000018560357,"teacher_disagreement_score":0.95046866,"about_ca_system_score_codex":0.000099076125,"about_ca_system_score_gemma":0.000019848978,"threshold_uncertainty_score":0.9998633},"labels":[],"label_agreement":null},{"id":"W3123255601","doi":"10.2308/accr-50635","title":"Debt Analysts' Views of Debt-Equity Conflicts of Interest","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":59,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Debt; Equity (law); Equity value; Monetary economics; Debt levels and flows; Bond; Internal debt; Business; Financial economics; Bond market; Debt-to-GDP ratio; Expropriation; Senior debt; Financial system; Economics; Finance; Political science","score_opus":0.15709303597420102,"score_gpt":0.3138968830756133,"score_spread":0.1568038471014123,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123255601","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.74181885,0.22347936,0.0007985882,0.0016756888,0.00028970113,0.0008855946,0.000051356008,0.000022421635,0.030978449],"genre_scores_gemma":[0.9707977,0.02849393,0.00018280021,0.00019153855,0.00007939008,0.000030133873,0.000007858318,0.0000120229915,0.00020459556],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9985216,0.000019316352,0.0010500866,0.00017186817,0.000038869846,0.00019823693],"domain_scores_gemma":[0.9981364,0.00010562593,0.0010486372,0.00055356475,0.0001217413,0.000034010955],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014107444,0.0001121778,0.00066468364,0.0000811846,0.00006165582,0.000024231727,0.00044525834,0.000046708414,0.00069981953],"category_scores_gemma":[0.0007515747,0.00008629106,0.00022119145,0.00040971406,0.00009802787,0.00017876789,0.00015354817,0.00010445469,0.00039649842],"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":[0.0000068211793,0.00019275445,0.24519575,0.0047886404,0.00017946283,5.5741947e-7,0.00067431096,0.000012431034,0.0003312364,0.5548405,0.014914804,0.1788627],"study_design_scores_gemma":[0.00025143338,0.000044430093,0.58058023,0.002417733,0.00010403725,0.0000042432243,0.000032762106,0.00045989317,0.00019529765,0.037627373,0.37797144,0.00031112685],"about_ca_topic_score_codex":0.0010913842,"about_ca_topic_score_gemma":0.00011381111,"teacher_disagreement_score":0.51721317,"about_ca_system_score_codex":0.00002560277,"about_ca_system_score_gemma":0.000017665041,"threshold_uncertainty_score":0.7662533},"labels":[],"label_agreement":null},{"id":"W3123370681","doi":"10.2308/accr-51282","title":"Financial Constraints and Cash Tax Savings","year":2015,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":632,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Tax planning; Finance; Business; Cash; Cash flow statement; Monetary economics; Economics; Financial statement; Tax avoidance; Double taxation; Accounting; Audit","score_opus":0.03750718213616174,"score_gpt":0.24197580635195534,"score_spread":0.2044686242157936,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123370681","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.74842346,0.10232295,0.00037121036,0.043810785,0.0016604601,0.0021167025,0.000009128486,0.0005728906,0.10071241],"genre_scores_gemma":[0.95735,0.0023458707,0.000110513225,0.038252234,0.001267926,0.000025635,0.000009417208,0.000022390836,0.0006159956],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99915487,0.000013138395,0.00025555785,0.00018156288,0.0002053027,0.00018960175],"domain_scores_gemma":[0.99910975,0.000037645448,0.00041049457,0.00022350917,0.00020748064,0.000011123422],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013385855,0.00013687657,0.00021992848,0.000040078936,0.00017094809,0.00023997907,0.00023400199,0.000028237226,0.00016815576],"category_scores_gemma":[0.0012882543,0.00009346336,0.00004314397,0.00037129965,0.00013158753,0.0006192152,0.0001839032,0.00013122041,0.00064312783],"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":[0.000017842753,0.00005134763,0.031438626,0.004069047,0.000019662528,0.000024036523,0.00012446086,0.0000036626752,0.0001379689,0.07371625,0.47526342,0.41513368],"study_design_scores_gemma":[0.0003034995,0.0000030554395,0.009470312,0.0015987146,0.000078474695,0.00001974642,0.000059983475,0.00014565386,0.000004517596,0.0060342127,0.98204744,0.00023441108],"about_ca_topic_score_codex":0.00017630398,"about_ca_topic_score_gemma":0.00005455449,"teacher_disagreement_score":0.506784,"about_ca_system_score_codex":0.000013450117,"about_ca_system_score_gemma":0.000043986667,"threshold_uncertainty_score":0.82663214},"labels":[],"label_agreement":null},{"id":"W3123488478","doi":"10.2308/accr.2009.84.6.1781","title":"Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Customer Service Quality and Loyalty","field":"Business, Management and Accounting","cited_by":29,"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":"Stakeholder; Revenue; Business; Quarter (Canadian coin); Stakeholder analysis; Marketing; Patient satisfaction; Stakeholder theory; Customer satisfaction; Actuarial science; Public relations; Finance","score_opus":0.057185157000544565,"score_gpt":0.30546676990050875,"score_spread":0.2482816128999642,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123488478","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.68275267,0.0316567,0.0001110361,0.28066087,0.00018297491,0.0017107651,0.000026806938,0.00012402347,0.002774174],"genre_scores_gemma":[0.90199476,0.0058560334,0.000056393077,0.091813914,0.00019185603,0.00001972576,0.000015468333,0.000012500358,0.000039330665],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9986086,0.000055152923,0.0007042792,0.00019759065,0.00019396553,0.00024044653],"domain_scores_gemma":[0.99853235,0.00005919212,0.0007829317,0.00049894734,0.00011858661,0.000007973896],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001902592,0.00013569032,0.0004128094,0.000098133234,0.00015332109,0.00007279582,0.00032320223,0.000029152694,0.000063446],"category_scores_gemma":[0.00008538991,0.00010732236,0.0000721302,0.0009209285,0.000029264795,0.00059691997,0.000049984832,0.00019296622,0.00008207743],"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":[0.00003293005,0.00022763296,0.38205594,0.025863234,0.000033905904,0.0000016118446,0.00052534346,0.00011233974,0.0002826936,0.021692725,0.09376189,0.47540978],"study_design_scores_gemma":[0.0001494455,0.000004480848,0.93651056,0.0050452733,0.00001616084,0.0000022252866,0.000040201994,0.00003587018,9.2448516e-7,0.002349908,0.055733744,0.000111219946],"about_ca_topic_score_codex":0.0055671264,"about_ca_topic_score_gemma":0.0020194035,"teacher_disagreement_score":0.5544546,"about_ca_system_score_codex":0.000038945167,"about_ca_system_score_gemma":0.000029424573,"threshold_uncertainty_score":0.8415867},"labels":[],"label_agreement":null},{"id":"W3123516354","doi":"10.2308/accr.2003.78.3.641","title":"The World Price of Earnings Opacity","year":2003,"lang":"en","type":"preprint","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Queen's University","funders":"","keywords":"Earnings; Earnings response coefficient; Equity (law); Opacity; Shareholder; Post-earnings-announcement drift; Earnings per share; Economics; Panel data; Price–earnings ratio; Monetary economics; Financial economics; Econometrics; Accounting; Finance; Corporate governance","score_opus":0.01715849154362463,"score_gpt":0.24664183956763686,"score_spread":0.2294833480240122,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123516354","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.061140332,0.302932,0.01364869,0.040686462,0.0064045675,0.010439581,0.000020970325,0.0011473277,0.5635801],"genre_scores_gemma":[0.6452424,0.20075269,0.0012374847,0.067735344,0.009891582,0.0013114406,0.00014181962,0.00084022223,0.072847016],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9960446,0.00012881846,0.0012653015,0.00073658046,0.0010914999,0.0007332519],"domain_scores_gemma":[0.9510742,0.00052641367,0.04589987,0.0019147873,0.00057052233,0.000014195543],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0072899545,0.0006297305,0.0009836818,0.00014446347,0.0008552467,0.0007785908,0.002957538,0.00011307927,0.0004761898],"category_scores_gemma":[0.025372567,0.00039118886,0.0004922601,0.00139149,0.00030780412,0.00054885243,0.0037172341,0.0017049012,0.00070839975],"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":[0.00003796688,0.0001554556,0.030417921,0.07384374,0.00070647773,0.000016174432,0.00015596669,0.0004509467,0.00004963672,0.061846115,0.52097535,0.31134424],"study_design_scores_gemma":[0.00011646974,0.0000021271537,0.009399292,0.0109518645,0.0004847953,0.0000017081712,0.000028587314,0.00009884091,0.000007464834,0.0023945225,0.9760706,0.0004437188],"about_ca_topic_score_codex":0.00065857556,"about_ca_topic_score_gemma":0.00015091867,"teacher_disagreement_score":0.5841021,"about_ca_system_score_codex":0.000094377814,"about_ca_system_score_gemma":0.00007997692,"threshold_uncertainty_score":0.999854},"labels":[],"label_agreement":null},{"id":"W3123540264","doi":"10.2308/accr-51426","title":"State Liability Regimes within the United States and Auditor Reporting","year":2016,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":73,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Liability; Audit; Business; Accounting; Litigation risk analysis; Auditor's report; Auditor independence; Legal liability; Actuarial science; Affect (linguistics); Going concern; Natural experiment; Internal audit; Psychology; Joint audit","score_opus":0.01622751743560222,"score_gpt":0.2448027278446311,"score_spread":0.2285752104090289,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123540264","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8999377,0.014218824,0.0057465597,0.068655975,0.0010811702,0.0021888467,0.000006944006,0.00068226876,0.0074817473],"genre_scores_gemma":[0.90155935,0.03711178,0.00029193604,0.045747116,0.0047156145,0.00025471635,0.000034595756,0.00020921062,0.010075704],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9971993,0.000082757826,0.001238072,0.00050396804,0.00052039063,0.0004554929],"domain_scores_gemma":[0.95838505,0.00063586514,0.039510954,0.0010770394,0.00037499735,0.000016100988],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.00807694,0.00031410792,0.00043890096,0.00007394235,0.00066735834,0.00045893565,0.00073899084,0.000033650045,0.00011343535],"category_scores_gemma":[0.05271215,0.00014078543,0.00011063716,0.00085316267,0.000297729,0.0010246794,0.00083111145,0.0002777674,0.00028036753],"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":[0.000045779194,0.000069718066,0.16253506,0.010784485,0.00025384608,0.00003518664,0.00048335482,0.00014499147,0.00023149341,0.0141124865,0.1778183,0.6334853],"study_design_scores_gemma":[0.00019538563,0.0000052187224,0.019671494,0.0048699933,0.00018985699,0.0000072891135,0.0001000763,0.00030578536,0.00001824273,0.0067998017,0.96751857,0.0003182893],"about_ca_topic_score_codex":0.0011771905,"about_ca_topic_score_gemma":0.0000695495,"teacher_disagreement_score":0.78970027,"about_ca_system_score_codex":0.00004820566,"about_ca_system_score_gemma":0.000024196625,"threshold_uncertainty_score":0.95526725},"labels":[],"label_agreement":null},{"id":"W3123569849","doi":"10.2308/accr.2008.83.3.593","title":"International GAAP Differences: The Impact on Foreign Analysts","year":2008,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":584,"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 Northern British Columbia; Queen's University","funders":"","keywords":"Accounting; Sample (material); Business; Accounting standard; Economics; Accounting information system; Financial accounting","score_opus":0.026268581646698354,"score_gpt":0.26167312784487434,"score_spread":0.235404546198176,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123569849","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.45530635,0.014803116,0.006031099,0.020759279,0.001069129,0.002237409,0.000009248631,0.0005460197,0.49923834],"genre_scores_gemma":[0.97623336,0.008266479,0.000018835462,0.012507694,0.0017993262,0.000055906956,0.000015793583,0.00003655919,0.0010660279],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980329,0.000036175526,0.00044775315,0.00034877376,0.00074023247,0.00039414378],"domain_scores_gemma":[0.99151117,0.00020002041,0.0074007693,0.00069389556,0.00018439259,0.000009754674],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0013287434,0.00031063386,0.00036972488,0.00009443353,0.0006706828,0.00031358513,0.0016266515,0.000033056243,0.0012326112],"category_scores_gemma":[0.004769264,0.00014905812,0.00029741382,0.00074396166,0.0001347806,0.0007247315,0.00046703682,0.0003559468,0.0016550197],"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":[0.000052812065,0.00017873857,0.2927396,0.0014755123,0.0006575724,0.000054115528,0.00016370157,0.00040670251,0.000026298276,0.03147199,0.38678166,0.2859913],"study_design_scores_gemma":[0.0002573125,0.000011181832,0.289747,0.0023496433,0.00024470894,0.00001818591,0.00006251478,0.0017712984,0.0000025020447,0.0014808453,0.7036781,0.0003767329],"about_ca_topic_score_codex":0.0005955181,"about_ca_topic_score_gemma":0.000011056927,"teacher_disagreement_score":0.520927,"about_ca_system_score_codex":0.00006685229,"about_ca_system_score_gemma":0.000018794759,"threshold_uncertainty_score":0.9996804},"labels":[],"label_agreement":null},{"id":"W3123659541","doi":"10.2308/accr.2009.84.4.1015","title":"Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":149,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Valuation (finance); Earnings; Stock (firearms); Residual income valuation; Heuristics; Earnings growth; Economics; Stock price; Residual; Financial economics; Passive income; Econometrics; Business; Actuarial science; Accounting; Public economics","score_opus":0.025246788226001324,"score_gpt":0.28175894453684674,"score_spread":0.2565121563108454,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123659541","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.31034458,0.47474816,0.004270881,0.12383831,0.001643771,0.0077283788,0.0000025652528,0.0008206719,0.0766027],"genre_scores_gemma":[0.84390557,0.12921286,0.00032023157,0.0255247,0.00067168585,0.000039807528,0.0000134942875,0.000045203662,0.000266474],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980502,0.00008468695,0.0005690852,0.00039700465,0.00058381096,0.00031517897],"domain_scores_gemma":[0.98777145,0.00042080323,0.010691756,0.0007323332,0.00036831075,0.000015316497],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0024339189,0.00027200993,0.00047461226,0.00012181546,0.00028919638,0.00058924034,0.0005261565,0.00005561225,0.00006105427],"category_scores_gemma":[0.023736425,0.0001960778,0.0001104862,0.00088969554,0.00007446669,0.0034379452,0.0002975439,0.00028690338,0.000051870575],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000017479057,0.0001181943,0.0053904657,0.006339077,0.00012756526,0.000008172755,0.00026436025,0.00005495952,0.00012434629,0.01646107,0.0106708,0.9604235],"study_design_scores_gemma":[0.00035647908,0.00002372204,0.060409836,0.011305522,0.0014754718,0.000009158637,0.00025232826,0.00020610732,0.000023229442,0.0033666077,0.9221504,0.00042114174],"about_ca_topic_score_codex":0.00020987725,"about_ca_topic_score_gemma":0.00002007818,"teacher_disagreement_score":0.96000236,"about_ca_system_score_codex":0.000041903433,"about_ca_system_score_gemma":0.000017700197,"threshold_uncertainty_score":0.98448706},"labels":[],"label_agreement":null},{"id":"W3123681098","doi":"10.2308/accr-50416","title":"The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":69,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Voluntary disclosure; Business; Information asymmetry; Agency (philosophy); Accounting; Principal–agent problem; Turnover; Finance; Economics; Corporate governance","score_opus":0.019572532072251254,"score_gpt":0.2555582743076623,"score_spread":0.23598574223541105,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123681098","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.95808804,0.02573722,0.0011537477,0.0045655756,0.0010810179,0.0034600664,0.0000018124249,0.00021743088,0.0056950813],"genre_scores_gemma":[0.9944147,0.0035115797,0.00004134096,0.001046905,0.00055440085,0.0003030803,0.000023262673,0.000029840057,0.00007489109],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969376,0.00014741281,0.0014930724,0.00025538506,0.0007543374,0.00041223114],"domain_scores_gemma":[0.95329106,0.0030682476,0.042221855,0.0010873058,0.00031846148,0.000013085894],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0064196284,0.0003407196,0.0006463556,0.00005020948,0.00066828256,0.0007606833,0.0010622661,0.00004266757,0.00019391708],"category_scores_gemma":[0.05273875,0.00017650072,0.00024465803,0.0005222699,0.00014423051,0.0028109495,0.000827933,0.00032769173,0.0012096221],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00015134485,0.000020159123,0.13583907,0.011061589,0.00035616138,0.000003393438,0.00017298148,0.00016064476,0.000109653534,0.0009624479,0.04360686,0.8075557],"study_design_scores_gemma":[0.0018181759,0.00016213664,0.34564573,0.028595284,0.0017911869,0.0000038740686,0.00022393817,0.0031299086,0.00029211212,0.00044943497,0.6169459,0.00094228267],"about_ca_topic_score_codex":0.0033770085,"about_ca_topic_score_gemma":0.00006130389,"teacher_disagreement_score":0.8066134,"about_ca_system_score_codex":0.000059147624,"about_ca_system_score_gemma":0.0000124108465,"threshold_uncertainty_score":0.99956805},"labels":[],"label_agreement":null},{"id":"W3123826009","doi":"10.2308/accr-50865","title":"Do Accounting and Audit Quality Affect World Bank Lending?","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Economic Growth and Development","field":"Computer Science","cited_by":42,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Accounting; Audit; Business; Language change; Corporate governance; Quality audit; Quality (philosophy); External auditor; Accounting information system; Politics; Finance; Internal audit; Political science","score_opus":0.02741821967124801,"score_gpt":0.28662267560664345,"score_spread":0.25920445593539543,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123826009","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.43916938,0.27687094,0.075769305,0.05142215,0.004408726,0.0035648025,0.000004913407,0.0016456031,0.1471442],"genre_scores_gemma":[0.9751899,0.005716916,0.0057712896,0.012535684,0.0003460602,0.000046485646,0.0000016680849,0.000020246476,0.00037174745],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983002,0.00018889768,0.0004882943,0.00044210567,0.00020398348,0.00037650834],"domain_scores_gemma":[0.99804014,0.0006563122,0.00037798908,0.00081067666,0.000053632124,0.000061275554],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006686538,0.00019440694,0.00040284535,0.00006766272,0.00031755416,0.0004244674,0.0010736203,0.000028358394,0.00004246904],"category_scores_gemma":[0.00058358506,0.0001331091,0.00008399162,0.00038510942,0.00004754838,0.00056653254,0.00064173376,0.00019212432,0.00025353386],"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":[0.0000026797086,0.000025100951,0.07967245,0.003376347,0.00005131832,0.0000018124258,0.00032022086,0.000003388694,0.00005930326,0.15169644,0.020145612,0.74464536],"study_design_scores_gemma":[0.00053738814,0.000029299725,0.24582027,0.006495947,0.00007740848,0.000058310616,0.00001922969,0.0021731684,0.00017142603,0.017182354,0.7263788,0.0010564226],"about_ca_topic_score_codex":0.00004062622,"about_ca_topic_score_gemma":0.000023245333,"teacher_disagreement_score":0.7435889,"about_ca_system_score_codex":0.000041415416,"about_ca_system_score_gemma":0.000046108475,"threshold_uncertainty_score":0.54280317},"labels":[],"label_agreement":null},{"id":"W3123850241","doi":"10.2308/accr-51871","title":"Auditor Tenure and the Timeliness of Misstatement Discovery","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":132,"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; Quality audit; Business; Accounting; Proxy (statistics); Endogeneity; Auditor's report; Auditor independence; Audit substantive test; External auditor; Audit risk; Actuarial science; Joint audit; Economics; Internal audit","score_opus":0.012368720164862545,"score_gpt":0.2484035990708337,"score_spread":0.23603487890597116,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123850241","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.3463663,0.23607904,0.026365751,0.25850368,0.00654175,0.011131668,0.000040833227,0.00054572604,0.114425294],"genre_scores_gemma":[0.96764255,0.018881429,0.00006699246,0.007976142,0.002694405,0.00008089718,0.000008443115,0.000049385184,0.0025997427],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99844927,0.000029741132,0.0005044173,0.00028735684,0.00045292854,0.0002763009],"domain_scores_gemma":[0.98177874,0.00015436481,0.0167315,0.0011489523,0.00018030028,0.000006136348],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0029133817,0.00022664406,0.00046403223,0.000031639294,0.00091884576,0.0008552686,0.0011564255,0.00002759841,0.000095862866],"category_scores_gemma":[0.011900393,0.000117314805,0.0001300772,0.00015033872,0.00044292767,0.0015680392,0.0012141138,0.00020602075,0.00014372941],"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":[0.00014985217,0.00010789431,0.037671514,0.024741085,0.0003977453,0.000018112538,0.00019019462,0.000041967887,0.00014106437,0.07761569,0.20099492,0.65792996],"study_design_scores_gemma":[0.00088009814,0.000003304417,0.033664282,0.0051975795,0.00050409953,0.000002813682,0.00006792187,0.00045599905,0.000010771441,0.002062495,0.95689124,0.00025941257],"about_ca_topic_score_codex":0.00067383645,"about_ca_topic_score_gemma":0.000034909775,"teacher_disagreement_score":0.7558963,"about_ca_system_score_codex":0.000014023584,"about_ca_system_score_gemma":0.000014600797,"threshold_uncertainty_score":0.99642277},"labels":[],"label_agreement":null},{"id":"W3123872135","doi":"10.2308/accr-50187","title":"Do IRS Audits Deter Corporate Tax Avoidance?","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":561,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland; University of Saskatchewan","funders":"","keywords":"Endogeneity; Instrumental variable; Proxy (statistics); Enforcement; Percentile; Corporate tax; Economics; Econometrics; Panel data; Tax revenue; Leverage (statistics); Tax avoidance; Revenue; Business; Audit; Tax credit; Public economics; Accounting; Statistics","score_opus":0.05327591169803923,"score_gpt":0.2525668505971229,"score_spread":0.19929093889908367,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123872135","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.5900849,0.2451023,0.0009217259,0.026849058,0.005836918,0.0036240474,0.000013891232,0.0012527467,0.12631442],"genre_scores_gemma":[0.9590556,0.0051722247,0.00012719946,0.030197704,0.0036373665,0.00008421538,0.000018965695,0.000056224206,0.0016504717],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99829465,0.000036730675,0.00049608253,0.0002643768,0.000370642,0.00053751457],"domain_scores_gemma":[0.9974666,0.00009111741,0.0015514274,0.0006270454,0.00024183314,0.000021977765],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0022625315,0.0002807,0.00036958815,0.00008177038,0.00039948226,0.00036205785,0.0005884656,0.00004898019,0.00119904],"category_scores_gemma":[0.0006057806,0.00018529496,0.00015092181,0.0009084296,0.000080583326,0.00193913,0.0002738837,0.00025993845,0.0075988118],"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":[0.000028104627,0.00019367381,0.18776608,0.008074827,0.00008425285,0.000009279461,0.000113508104,0.000016890046,0.00090768846,0.034620777,0.59236175,0.17582317],"study_design_scores_gemma":[0.0001870217,0.0000020804998,0.02818802,0.0019731226,0.00014430417,0.000009137662,0.000031345087,0.000110179186,0.00003105507,0.0018319361,0.9671116,0.00038023415],"about_ca_topic_score_codex":0.000058831032,"about_ca_topic_score_gemma":0.000023132428,"teacher_disagreement_score":0.3747498,"about_ca_system_score_codex":0.000033340828,"about_ca_system_score_gemma":0.000022039394,"threshold_uncertainty_score":0.999714},"labels":[],"label_agreement":null},{"id":"W3123926808","doi":"10.2308/accr-51557","title":"Forecasting Taxes: New Evidence from Analysts","year":2016,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":140,"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":"Dispersion (optics); Contrast (vision); Point (geometry); Quarter (Canadian coin); Econometrics; Actuarial science; Accounting; Economics; Value (mathematics); Business; Computer science; Mathematics","score_opus":0.09364701996102927,"score_gpt":0.2642883396744822,"score_spread":0.17064131971345292,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123926808","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.54363346,0.28140604,0.009002975,0.14272878,0.0020754714,0.002526608,0.000016615502,0.0010821501,0.017527882],"genre_scores_gemma":[0.954654,0.014210048,0.0004204108,0.02302649,0.004685779,0.000035509158,0.000009211535,0.000052419135,0.0029061344],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99854904,0.000023927243,0.00046677125,0.00033229735,0.00034006973,0.00028786264],"domain_scores_gemma":[0.9978576,0.00039679577,0.0009489314,0.0005863662,0.00019517943,0.000015141705],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0011580877,0.00020602593,0.00031642825,0.0000654195,0.00023911899,0.0002802359,0.00067957345,0.000032057866,0.0014866097],"category_scores_gemma":[0.0027589914,0.00010457074,0.00012876955,0.00076544675,0.00004650354,0.0018192157,0.0002574148,0.00010564839,0.0023551986],"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":[0.000017240774,0.00001873057,0.04798437,0.0012672647,0.000052230283,0.0000093189365,0.000034767774,0.000005302149,0.0019938557,0.0015548733,0.19911034,0.7479517],"study_design_scores_gemma":[0.00050911034,0.0000057190755,0.01928915,0.051902547,0.0004998982,0.000006505591,0.000041977633,0.0013165569,0.00014759632,0.011886235,0.91366243,0.0007322536],"about_ca_topic_score_codex":0.0015987216,"about_ca_topic_score_gemma":0.00028578093,"teacher_disagreement_score":0.74721944,"about_ca_system_score_codex":0.000029266681,"about_ca_system_score_gemma":0.000042564105,"threshold_uncertainty_score":0.9994262},"labels":[],"label_agreement":null},{"id":"W3123960238","doi":"10.2308/accr-50839","title":"Does Income Statement Placement Matter to Investors? The Case of Gains/Losses from Early Debt Extinguishment","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","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":"University of Toronto","funders":"","keywords":"Income statement; Accounting; Valuation (finance); Financial statement; Debt; Net income; Position (finance); Statement (logic); Comprehensive income; Business; Sample (material); Economics; Actuarial science; Finance; Balance sheet; Gross income; Public economics; Audit; Political science; Law","score_opus":0.013415041057535236,"score_gpt":0.2508965248149344,"score_spread":0.23748148375739916,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123960238","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9668507,0.0027461636,0.005137343,0.015387921,0.00079801836,0.0021901769,0.000011374464,0.00014293549,0.006735368],"genre_scores_gemma":[0.96080667,0.0006892732,0.00031560106,0.035985623,0.0013013729,0.0002064222,0.000012527999,0.00007123719,0.0006112958],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99711096,0.00011666354,0.0010547295,0.0005413785,0.00062770466,0.0005485432],"domain_scores_gemma":[0.9881892,0.00036226044,0.009942076,0.0012201542,0.00026053,0.000025751862],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0036180762,0.000410272,0.00056932284,0.00010306631,0.00049669645,0.00045791798,0.001186489,0.00003774932,0.0010368738],"category_scores_gemma":[0.005017817,0.00020261781,0.00016634092,0.00062508485,0.00011836134,0.00058388547,0.0013501574,0.000273117,0.0014335039],"study_design_candidate":"not_applicable","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":[0.000102829916,0.0003516362,0.43746924,0.018238118,0.00078172574,0.00016742105,0.0022753302,0.00070270343,0.00043153786,0.017686736,0.18719903,0.33459368],"study_design_scores_gemma":[0.0004482722,0.000025300327,0.047245797,0.0062354025,0.00053951953,0.0000063288226,0.00042193203,0.00022144272,0.00008879945,0.0022920773,0.9418746,0.00060050975],"about_ca_topic_score_codex":0.0074807536,"about_ca_topic_score_gemma":0.0005063326,"teacher_disagreement_score":0.75467557,"about_ca_system_score_codex":0.00009185145,"about_ca_system_score_gemma":0.00001723176,"threshold_uncertainty_score":0.9998763},"labels":[],"label_agreement":null},{"id":"W3124092660","doi":"10.2308/accr-52304","title":"The Pricing and Performance of Supercharged IPOs","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Initial public offering; Business; Database transaction; Monetary economics; Accounts receivable; Asset (computer security); Finance; Accounting; Economics","score_opus":0.01980224906013077,"score_gpt":0.23083168050911232,"score_spread":0.21102943144898156,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124092660","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96894807,0.020033706,0.000014286449,0.004049861,0.00018878821,0.00036222144,2.6719218e-7,0.0000457009,0.0063570812],"genre_scores_gemma":[0.98315924,0.011560909,0.000023630686,0.0044214716,0.000612055,0.000011760242,0.0000012132197,0.000011347349,0.00019835599],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99925464,0.000013670997,0.00027951616,0.000120108634,0.00016888972,0.00016316581],"domain_scores_gemma":[0.99898326,0.00008599489,0.00039264985,0.00029359385,0.00024054419,0.000003931594],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015525429,0.00009804957,0.00015899542,0.0000267943,0.00053524144,0.00012795685,0.00030818974,0.000014868389,0.00007379326],"category_scores_gemma":[0.00034611655,0.00004998518,0.000036039426,0.0004128345,0.00017187148,0.0004651499,0.0001647564,0.00009188139,0.0001844909],"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":[0.0000787308,0.00005096373,0.22281726,0.012534612,0.00007059689,9.684247e-7,0.00024194032,0.0000019547474,0.0035553337,0.039394893,0.026555134,0.6946976],"study_design_scores_gemma":[0.00028655882,0.00002404757,0.13541982,0.0052689514,0.00016356954,0.0000075203648,0.00010980916,0.0042994926,0.00037586427,0.0009145931,0.8528147,0.00031507382],"about_ca_topic_score_codex":0.00006611676,"about_ca_topic_score_gemma":0.000025732932,"teacher_disagreement_score":0.82625955,"about_ca_system_score_codex":0.0000054274997,"about_ca_system_score_gemma":0.000011452436,"threshold_uncertainty_score":0.41166988},"labels":[],"label_agreement":null},{"id":"W3124368942","doi":"10.2308/accr.2010.85.3.937","title":"Accruals Quality, Stock Returns, and Macroeconomic Conditions","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":166,"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":"Economics; Accrual; Cost of capital; Risk premium; Cost of equity; Recession; Capital asset pricing model; Equity (law); Portfolio; Monetary economics; Systematic risk; Stock (firearms); Earnings; Econometrics; Financial economics; Finance; Microeconomics; Macroeconomics; Profit (economics)","score_opus":0.018959741907041614,"score_gpt":0.2841102756435587,"score_spread":0.26515053373651704,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124368942","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9461192,0.009388333,0.0004584324,0.016370837,0.0008248531,0.00133111,0.000012621368,0.00035478102,0.02513986],"genre_scores_gemma":[0.96852565,0.0044173994,0.00010295524,0.023888245,0.001538225,0.00009022228,0.000030735227,0.000056892637,0.0013496563],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982944,0.000028823895,0.0005935302,0.00041718228,0.00026882155,0.0003972304],"domain_scores_gemma":[0.9897324,0.00019782092,0.009196994,0.00071996,0.00013717578,0.00001568732],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0025592202,0.0002694863,0.00042988625,0.0000800924,0.00053461234,0.0005746182,0.0007417066,0.00005926031,0.0013548438],"category_scores_gemma":[0.007343769,0.00020768603,0.000117092044,0.00034218872,0.00017400176,0.0012233226,0.0007383843,0.00053457374,0.0013391158],"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":[0.000013451412,0.00010081482,0.23407778,0.012917132,0.00020668124,0.000011850986,0.0001310603,0.0000060846014,0.002925304,0.20780537,0.22462375,0.31718072],"study_design_scores_gemma":[0.00022984407,0.0000025028426,0.16533908,0.0010535092,0.00018100193,0.0000099466315,0.00005015019,0.000057766458,0.000008347661,0.003506722,0.8291948,0.00036632948],"about_ca_topic_score_codex":0.00043265964,"about_ca_topic_score_gemma":0.00023776041,"teacher_disagreement_score":0.60457104,"about_ca_system_score_codex":0.000018689783,"about_ca_system_score_gemma":0.000018400991,"threshold_uncertainty_score":0.99955803},"labels":[],"label_agreement":null},{"id":"W3124371529","doi":"10.2308/accr-50364","title":"Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":19,"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":"Quarter (Canadian coin); Earnings; Earnings surprise; Incentive; Business; Fiscal year; Stock (firearms); Monetary economics; Finance; Demographic economics; Economics; Earnings per share; Post-earnings-announcement drift","score_opus":0.06016234802584807,"score_gpt":0.2741492253273918,"score_spread":0.2139868773015437,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124371529","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.66825557,0.07982673,0.021626255,0.1299184,0.0035930418,0.009791056,0.000010209976,0.00077116827,0.08620759],"genre_scores_gemma":[0.97046083,0.0010888794,0.0003432697,0.021922406,0.0053438284,0.00028687523,0.0000434582,0.00005752408,0.00045290962],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.997367,0.00008014624,0.0010862162,0.00030471917,0.00055995205,0.00060193625],"domain_scores_gemma":[0.9803749,0.00015648564,0.01868294,0.00064913183,0.00012334241,0.0000132394225],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006422898,0.00026194364,0.00038153114,0.00008987205,0.00060988654,0.00041480907,0.0007628023,0.000058695747,0.00039892577],"category_scores_gemma":[0.019893682,0.00017334276,0.00018387518,0.00091051485,0.00007247235,0.0022621069,0.00039571762,0.00041347754,0.00078978785],"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":[0.000008862184,0.00014182353,0.73462653,0.0032576714,0.00003004224,0.000024628038,0.0007655327,0.0000074593795,0.000034011566,0.01565399,0.05317602,0.19227342],"study_design_scores_gemma":[0.00019181929,0.000003550508,0.43952078,0.0033816402,0.00020813807,0.000012896335,0.0002127138,0.000184105,0.0000012199957,0.0012826836,0.55468696,0.0003135136],"about_ca_topic_score_codex":0.00073006056,"about_ca_topic_score_gemma":0.00021753459,"teacher_disagreement_score":0.5015109,"about_ca_system_score_codex":0.00005786113,"about_ca_system_score_gemma":0.000019529285,"threshold_uncertainty_score":0.9999882},"labels":[],"label_agreement":null},{"id":"W3124395619","doi":"10.2308/accr.2001.76.4.589","title":"Earnings Dilution and the Explanatory Power of Earnings for Returns","year":2001,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":70,"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":"Earnings; Post-earnings-announcement drift; Earnings response coefficient; Explanatory power; Price–earnings ratio; Earnings per share; Stock (firearms); Economics; Monetary economics; Earnings yield; Business; Financial economics; Accounting","score_opus":0.011273059118548236,"score_gpt":0.22777960979362002,"score_spread":0.2165065506750718,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124395619","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8227688,0.076624565,0.022707222,0.044073295,0.00084075617,0.005314918,0.0000056767353,0.00045146837,0.027213298],"genre_scores_gemma":[0.97761863,0.011605472,0.00008223875,0.009033379,0.00055380666,0.00012749617,0.000009770106,0.00005011549,0.0009190605],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99834543,0.00004656557,0.00053032086,0.00031914772,0.00040023893,0.00035829097],"domain_scores_gemma":[0.98834914,0.0003800176,0.010549787,0.00046633463,0.00024608924,0.000008649226],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0040009073,0.00023686695,0.00045635382,0.000072961826,0.00042864293,0.00017036965,0.00060440274,0.00004686597,0.00019248165],"category_scores_gemma":[0.013278212,0.00014098786,0.0001768975,0.0005265255,0.00026640695,0.0007447653,0.000393094,0.00028616533,0.00008905053],"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":[0.0006746793,0.00016052333,0.23407924,0.024750235,0.00059627474,0.000015952577,0.0030687451,0.0001109444,0.00039691792,0.15742482,0.18586862,0.39285302],"study_design_scores_gemma":[0.0007780619,0.00000839334,0.03440564,0.0023270368,0.0003008104,0.000006876692,0.00026670715,0.0003005244,0.0000041484195,0.0012078403,0.96017325,0.00022069363],"about_ca_topic_score_codex":0.00026226067,"about_ca_topic_score_gemma":0.000016809765,"teacher_disagreement_score":0.7743046,"about_ca_system_score_codex":0.000021812633,"about_ca_system_score_gemma":0.000012767662,"threshold_uncertainty_score":0.9950334},"labels":[],"label_agreement":null},{"id":"W3124430468","doi":"10.2308/accr-50960","title":"Shell Games: The Long-Term Performance of Chinese Reverse-Merger Firms","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":81,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Publicity; Credibility; Equity (law); Stock (firearms); China; Balance sheet; Finance; Accounting; Monetary economics; Stock exchange; Economics; Marketing","score_opus":0.013367509128051996,"score_gpt":0.22717581273952991,"score_spread":0.21380830361147793,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124430468","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97638917,0.014691786,0.00003487172,0.003641303,0.0004121732,0.00047351932,0.0000016455408,0.00005390403,0.0043016206],"genre_scores_gemma":[0.9685573,0.01835768,0.000010298829,0.0112005435,0.0011009233,0.00003112101,0.0000069749667,0.000029009056,0.00070616265],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99859935,0.000023533568,0.00048699757,0.0002453356,0.00035100116,0.00029380087],"domain_scores_gemma":[0.99784505,0.000110123336,0.0009610452,0.00089022954,0.00018774444,0.00000581377],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0017474525,0.00023963202,0.0004111806,0.000034588324,0.00024854878,0.00009439592,0.00093888794,0.000037327358,0.0002837171],"category_scores_gemma":[0.000377498,0.00011695825,0.00017746307,0.00080111757,0.00011448165,0.0008348444,0.00022607938,0.00021537635,0.00075779384],"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":[0.000022499808,0.0000516592,0.90027344,0.008731424,0.000032483986,0.0000017149925,0.00004000771,0.00003914155,0.00016952491,0.00077803445,0.02988126,0.059978798],"study_design_scores_gemma":[0.00018845164,0.000008606678,0.762971,0.0038099405,0.00012394288,0.00000427703,0.0000038907206,0.0005799852,0.000013558697,0.00018114533,0.23189367,0.00022154472],"about_ca_topic_score_codex":0.00014203698,"about_ca_topic_score_gemma":0.000041958287,"teacher_disagreement_score":0.2020124,"about_ca_system_score_codex":0.000011706601,"about_ca_system_score_gemma":0.000016847098,"threshold_uncertainty_score":0.97401595},"labels":[],"label_agreement":null},{"id":"W3124648202","doi":"10.2308/accr.2009.84.6.1805","title":"Market Efficiencies and Drift: A Computational Model","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","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":"University of Toronto","funders":"","keywords":"Economics; Bridge (graph theory); Work (physics); Price discovery; Microeconomics; Market price; Financial economics; Econometrics","score_opus":0.02924669817206754,"score_gpt":0.2305481773008265,"score_spread":0.20130147912875895,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124648202","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.104108654,0.48021308,0.004337121,0.025588335,0.00019254987,0.00085693476,0.00004361431,0.00011171012,0.384548],"genre_scores_gemma":[0.93952227,0.04172967,0.0020902397,0.015754394,0.00005788587,0.000013370797,0.0000046536347,0.00000997436,0.00081756944],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9993162,0.0000085974925,0.00032033274,0.0001704677,0.000033691074,0.00015071903],"domain_scores_gemma":[0.99957025,0.000048473587,0.00018837668,0.00015558016,0.000019451005,0.000017842389],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00089533423,0.0000942114,0.00024133384,0.000033042958,0.00016203069,0.00008796626,0.00016298101,0.000021887221,0.00010033149],"category_scores_gemma":[0.00013766222,0.000071685274,0.000050282357,0.00014001003,0.00006027205,0.00018291696,0.000030438014,0.00007340266,0.000051803832],"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":[0.0000027680899,0.000023124825,0.00088712113,0.00023858319,0.000006783345,4.23463e-7,0.00009036794,0.0003606302,0.0000010148902,0.97103226,0.021641614,0.005715315],"study_design_scores_gemma":[0.00018318607,0.000042466505,0.0941346,0.0006897023,0.000017722785,0.000009559876,0.000015523186,0.15582702,5.858611e-7,0.6751176,0.073676944,0.00028509783],"about_ca_topic_score_codex":0.000013314415,"about_ca_topic_score_gemma":7.224825e-7,"teacher_disagreement_score":0.8354136,"about_ca_system_score_codex":0.000012617122,"about_ca_system_score_gemma":0.000013967074,"threshold_uncertainty_score":0.29232407},"labels":[],"label_agreement":null},{"id":"W3124684304","doi":"10.2308/accr-51889","title":"Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Supply Chain and Inventory Management","field":"Business, Management and Accounting","cited_by":119,"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; University of Waterloo","funders":"","keywords":"Quality (philosophy); Control (management); Supply chain; Business; Proxy (statistics); Supplier relationship management; Operations management; Supply chain management; Marketing; Computer science; Economics","score_opus":0.05721962609203433,"score_gpt":0.29660856652841233,"score_spread":0.239388940436378,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124684304","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.21555707,0.05636953,0.0026761792,0.29450646,0.003107683,0.009855107,0.000023912646,0.00031821645,0.41758585],"genre_scores_gemma":[0.98926634,0.0020359468,0.000020705851,0.007478664,0.000611117,0.00007412701,0.000007941249,0.000016239546,0.0004889056],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985721,0.00009560378,0.00062650675,0.00020087713,0.00031903427,0.00018589184],"domain_scores_gemma":[0.9974619,0.00025823023,0.0012514212,0.0008655552,0.00015538804,0.0000074844397],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0064993044,0.0001613572,0.0003736052,0.000049547216,0.0009871452,0.00048225067,0.0007599551,0.000035704583,0.00031715108],"category_scores_gemma":[0.0015647252,0.00008668251,0.00013229446,0.00010198673,0.0003870182,0.00089341024,0.00035249736,0.00022854083,0.00020374628],"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":[0.00022340239,0.00007877549,0.16695625,0.0064497422,0.00027504077,0.0000019532365,0.00022307331,0.000011857195,0.00007491398,0.7232369,0.06267126,0.03979682],"study_design_scores_gemma":[0.0031102584,0.000004740241,0.25783756,0.0020620974,0.0008169993,0.000003825903,0.000286813,0.002491209,0.0000114609475,0.015293914,0.7177135,0.00036766077],"about_ca_topic_score_codex":0.0007092387,"about_ca_topic_score_gemma":0.00006551899,"teacher_disagreement_score":0.7737093,"about_ca_system_score_codex":0.000014940748,"about_ca_system_score_gemma":0.000008829498,"threshold_uncertainty_score":0.7592423},"labels":[],"label_agreement":null},{"id":"W3124723151","doi":"10.2308/accr.2002.77.1.1","title":"“Cost of Capital” in Residual Income for Performance Evaluation","year":2002,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":259,"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","funders":"","keywords":"Business; Diversification (marketing strategy); Actuarial science; Offset (computer science); Investment decisions; Investment (military); Microeconomics; Cost of capital; Capital budgeting; Economics; Finance; Incentive; Marketing; Behavioral economics; Computer science","score_opus":0.043914492846153654,"score_gpt":0.27289098874961387,"score_spread":0.22897649590346023,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124723151","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9387555,0.035566706,0.0013684747,0.0041392576,0.00037372945,0.0043571424,0.0000037603097,0.00010429923,0.015331138],"genre_scores_gemma":[0.9905006,0.005924958,0.000114094415,0.0022780325,0.0005539893,0.00028193928,0.000012372096,0.00003305759,0.00030090744],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99826694,0.000026519727,0.000590239,0.0002627962,0.00053882564,0.00031468394],"domain_scores_gemma":[0.99172133,0.00012420032,0.007445417,0.0004238197,0.00028076343,0.0000044915378],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0038337063,0.0001776133,0.00033916795,0.00012462681,0.00015343176,0.000087593675,0.0005586095,0.00003401018,0.0005365162],"category_scores_gemma":[0.008356993,0.00013791588,0.00008326122,0.0007139508,0.000054150412,0.0010192681,0.00022821565,0.00015999985,0.0002955244],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000012020249,0.00006298759,0.062966846,0.010099717,0.000028325305,8.167187e-7,0.00015319455,0.00045321736,0.000030460871,0.0025140713,0.012842074,0.9108363],"study_design_scores_gemma":[0.0018680178,0.000029311057,0.33268183,0.016999291,0.0006136046,0.0000031720122,0.00015702799,0.04721933,0.000046827787,0.0015508969,0.59804875,0.00078192557],"about_ca_topic_score_codex":0.00016001781,"about_ca_topic_score_gemma":0.000057362577,"teacher_disagreement_score":0.9100543,"about_ca_system_score_codex":0.00006031754,"about_ca_system_score_gemma":0.0000105131785,"threshold_uncertainty_score":0.99999607},"labels":[],"label_agreement":null},{"id":"W3124837273","doi":"10.2308/accr-52445","title":"Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves","year":2019,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":28,"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":"Opportunism; Dispersion (optics); Business; Equity (law); Systematic risk; Volatility (finance); Monetary economics; Asset (computer security); Sample (material); Economics; Financial economics; Finance","score_opus":0.03167171935712177,"score_gpt":0.24613603442970744,"score_spread":0.21446431507258568,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124837273","genre_codex":"empirical","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.596372,0.40027437,0.0000018209097,0.000771036,0.00007428494,0.00007795169,0.000039757648,0.000006100183,0.00238268],"genre_scores_gemma":[0.44477016,0.5546854,0.00008634666,0.00016360967,0.000040024017,0.0000061426986,0.0000037662494,0.0000078476505,0.00023666055],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99901706,0.00004591476,0.0004607978,0.00027915085,0.00005043678,0.0001466617],"domain_scores_gemma":[0.9986712,0.00035557622,0.00053398457,0.00039160502,0.000024864268,0.000022787613],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015111982,0.00012619715,0.00045535987,0.000033389668,0.00010755826,0.00008834635,0.00022975855,0.00004039903,0.00018935784],"category_scores_gemma":[0.0007375884,0.00008822147,0.00006809461,0.00012237065,0.000111899986,0.00045391923,0.00014954162,0.00011900507,0.00006058746],"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":[0.000015551952,0.000018546878,0.9609718,0.00271318,0.000037437578,3.4372565e-7,0.00030868192,0.0000015990366,0.00003755748,0.011839299,0.0021740713,0.021881944],"study_design_scores_gemma":[0.00017208383,0.000059372647,0.92486507,0.008376595,0.00005409197,9.1273034e-7,0.000071972725,0.00024475437,0.000012668825,0.028116211,0.037819892,0.00020640317],"about_ca_topic_score_codex":0.0020242608,"about_ca_topic_score_gemma":0.000029700614,"teacher_disagreement_score":0.15441108,"about_ca_system_score_codex":0.000010895608,"about_ca_system_score_gemma":0.000009667879,"threshold_uncertainty_score":0.35975674},"labels":[],"label_agreement":null},{"id":"W3124938129","doi":"10.2308/accr-52004","title":"Taxes and Peer Effects","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":120,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Discretion; Earnings; Business; Monetary economics; Audit; Accounting; Peer group; Peer effects; Cash flow; Tax avoidance; Cash; Economics; Finance; Double taxation","score_opus":0.01530901285963498,"score_gpt":0.24075667659198172,"score_spread":0.22544766373234673,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124938129","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6730269,0.115579575,0.00040057112,0.07188085,0.002014829,0.0023455706,0.0000027863632,0.0006918218,0.13405706],"genre_scores_gemma":[0.94349045,0.0028581382,0.000088259454,0.04854068,0.0028187693,0.000031278927,0.0000053817503,0.000024988056,0.002142065],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9992785,0.000011823134,0.00017378289,0.00016562534,0.00020711665,0.00016318884],"domain_scores_gemma":[0.9991211,0.000065309025,0.00029393568,0.00025518116,0.000258917,0.0000055112123],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009795232,0.00011828627,0.00017177645,0.0000369614,0.00028551248,0.00025046646,0.00021819603,0.000019428417,0.00023665113],"category_scores_gemma":[0.0007573236,0.00007280669,0.00003877532,0.00037378026,0.00010239758,0.00052736956,0.00016728281,0.00008480505,0.0014844626],"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":[0.000013752056,0.00004507285,0.02725753,0.011580518,0.000041008003,0.0000065336117,0.0000798223,3.1676734e-7,0.0008642975,0.05301585,0.5411026,0.3659927],"study_design_scores_gemma":[0.00011586067,0.000003562873,0.016308079,0.0016103304,0.00007292492,0.0000034213474,0.000010672268,0.00015133592,0.000037180358,0.002644258,0.9789013,0.00014102556],"about_ca_topic_score_codex":0.00010244875,"about_ca_topic_score_gemma":0.000039333372,"teacher_disagreement_score":0.43779877,"about_ca_system_score_codex":0.000004996748,"about_ca_system_score_gemma":0.0000066996886,"threshold_uncertainty_score":0.99929297},"labels":[],"label_agreement":null},{"id":"W3125201774","doi":"10.2308/accr-52315","title":"Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy","year":2018,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","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":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Monetary economics; Tax avoidance; Shareholder; Dividend tax; Dividend; Economics; Dividend payout ratio; Corporate tax; Double taxation; Tax deferral; Business; Tax reform; Dividend policy; Corporate governance; State income tax; Finance; Public economics; Gross income","score_opus":0.0690905024990845,"score_gpt":0.28244536157774086,"score_spread":0.21335485907865637,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125201774","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6450164,0.10180665,0.00049613556,0.24235134,0.0009912438,0.0030155433,0.00027299448,0.00051661127,0.00553313],"genre_scores_gemma":[0.948597,0.013653181,0.00010051708,0.031197932,0.0032145204,0.00023037285,0.00015176799,0.0000571597,0.0027975417],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99775904,0.00007696957,0.0005944814,0.0005640197,0.0004951372,0.0005103296],"domain_scores_gemma":[0.99706686,0.00025469833,0.001401975,0.0008298257,0.0004196087,0.000027030444],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0012674027,0.00033537153,0.00045287542,0.00021169474,0.00063336873,0.00067631976,0.0010727613,0.00007379552,0.0019773645],"category_scores_gemma":[0.0026559255,0.0002554768,0.00009766463,0.0020668707,0.00022475533,0.0023224677,0.0006726306,0.00026478615,0.0028127034],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002201447,0.000121792735,0.20538022,0.0020611142,0.00005008571,0.000008537388,0.00027437267,0.000006971357,0.004799921,0.0028594916,0.7513954,0.03302009],"study_design_scores_gemma":[0.00036589813,0.000012216449,0.06385759,0.010352017,0.0000984523,0.0000033690874,0.000080380836,0.0010817072,0.00015864952,0.0020477553,0.9212826,0.0006593414],"about_ca_topic_score_codex":0.0052464446,"about_ca_topic_score_gemma":0.025956986,"teacher_disagreement_score":0.30358064,"about_ca_system_score_codex":0.00014228032,"about_ca_system_score_gemma":0.00007924145,"threshold_uncertainty_score":0.99998975},"labels":[],"label_agreement":null},{"id":"W3125293776","doi":"10.2308/accr-10040","title":"Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1154,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Incentive; Earnings; Investment (military); Finance; Extant taxon; Quality (philosophy); Earnings quality; Empirical evidence; Monetary economics; Economics; Microeconomics","score_opus":0.04093092147819957,"score_gpt":0.27521640664548613,"score_spread":0.23428548516728656,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125293776","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97099584,0.009869653,0.001251662,0.0006803255,0.0001775215,0.0007774364,6.269577e-7,0.00007616957,0.016170757],"genre_scores_gemma":[0.9907091,0.0025906677,0.00041808747,0.0059135966,0.00020986007,0.00004332079,0.0000030992408,0.00003064059,0.0000816149],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9969857,0.000052655872,0.0017534306,0.0004004496,0.00041023438,0.00039756251],"domain_scores_gemma":[0.96567696,0.00008802772,0.033580974,0.0005293396,0.000116180636,0.000008524355],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.007808965,0.00023592458,0.0005623999,0.00011787605,0.00018056433,0.000066039865,0.00049069675,0.000040100203,0.00014095854],"category_scores_gemma":[0.035144173,0.00017876552,0.00010253352,0.00083403004,0.000113494534,0.00064795744,0.0007080594,0.0002499502,0.000035008183],"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":[0.000035546993,0.00016379682,0.6914766,0.018264318,0.000037436806,0.000033899127,0.00057300524,0.000009899902,0.00021760279,0.052699506,0.001841991,0.23464641],"study_design_scores_gemma":[0.00030339704,0.000006416654,0.9288028,0.0066877245,0.000104837505,0.0000036383835,0.000064064756,0.00018760271,0.000045788383,0.005350601,0.058089416,0.00035374684],"about_ca_topic_score_codex":0.000946333,"about_ca_topic_score_gemma":0.000051550123,"teacher_disagreement_score":0.23732619,"about_ca_system_score_codex":0.000030998926,"about_ca_system_score_gemma":0.000021821568,"threshold_uncertainty_score":0.97298324},"labels":[],"label_agreement":null},{"id":"W3125313815","doi":"10.2308/accr-50682","title":"Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":327,"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":"Conservatism; Uncertainty avoidance; Individualism; Sample (material); Accounting; Banking industry; Business; Affect (linguistics); Economics; Actuarial science; Political science; Psychology; Market economy; Law; Collectivism","score_opus":0.015994153015130963,"score_gpt":0.24705800498850833,"score_spread":0.23106385197337737,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125313815","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98204285,0.0045326436,0.000061232386,0.0028392873,0.00005540879,0.00088396657,0.0000017527337,0.000051605894,0.009531244],"genre_scores_gemma":[0.9759561,0.003053696,0.00006497707,0.02033154,0.0004067424,0.00009626604,0.000004766618,0.00002733164,0.000058603553],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9977576,0.00007882792,0.00063781516,0.0003477712,0.0008170584,0.0003608905],"domain_scores_gemma":[0.9792314,0.00047923726,0.0195016,0.0004085092,0.00037241995,0.0000067982064],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0036391057,0.00027207966,0.00035709303,0.00011978384,0.00041102,0.00044284057,0.0008973486,0.000105791674,0.00016280038],"category_scores_gemma":[0.023729667,0.00016771149,0.00007196994,0.0010529541,0.00013865798,0.0015820612,0.00040392013,0.0010329697,0.00015586485],"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":[0.000004422143,0.00004197587,0.89891905,0.0029359888,0.000049179052,0.0000036039635,0.00036115543,0.00092558266,0.00008443924,0.017047482,0.009149347,0.07047776],"study_design_scores_gemma":[0.00024772936,0.0000051784955,0.9270027,0.0079724835,0.000092741815,0.000005504407,0.00026747116,0.00058956444,0.0000046888017,0.0048529604,0.058676783,0.000282155],"about_ca_topic_score_codex":0.0022343283,"about_ca_topic_score_gemma":0.00006504267,"teacher_disagreement_score":0.0701956,"about_ca_system_score_codex":0.000038337806,"about_ca_system_score_gemma":0.00002421415,"threshold_uncertainty_score":0.98449385},"labels":[],"label_agreement":null},{"id":"W3125430420","doi":"10.2308/accr-50489","title":"Relationship-Specificity, Contract Enforceability, and Income Smoothing","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":232,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Incentive; Smoothing; Business; Investment (military); Accrual; Microeconomics; Labour economics; Economics; Finance; Earnings","score_opus":0.016726391328560235,"score_gpt":0.2360535386964771,"score_spread":0.21932714736791686,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125430420","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.85206497,0.03159598,0.008020404,0.024142755,0.0006385032,0.003926288,0.0000022435245,0.0007500461,0.07885884],"genre_scores_gemma":[0.9859853,0.001739955,0.00012922614,0.0106644705,0.00077375345,0.00009235614,0.00000712741,0.000045012774,0.0005627904],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980388,0.000041321142,0.00062917866,0.0004067205,0.00045861525,0.0004253194],"domain_scores_gemma":[0.9908027,0.00047846072,0.0077957464,0.0006697029,0.00023706515,0.000016326905],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0024597466,0.00028145016,0.0004046503,0.000089183086,0.0006084805,0.00092709786,0.00065435993,0.000057359503,0.001078583],"category_scores_gemma":[0.0141793415,0.00020391222,0.00010810832,0.0006015176,0.0001407677,0.002524237,0.00079800026,0.0004584398,0.0020633687],"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":[0.000003914699,0.00003345465,0.6930539,0.005674722,0.0000377332,0.000003457641,0.000087843044,0.00002036838,0.00003132796,0.072033845,0.012660875,0.21635853],"study_design_scores_gemma":[0.0002001633,0.0000033413983,0.6423138,0.0020901926,0.00014050583,0.0000053470317,0.00004761367,0.00069502153,0.0000012467705,0.009541715,0.3446197,0.00034137917],"about_ca_topic_score_codex":0.0018010344,"about_ca_topic_score_gemma":0.000051644714,"teacher_disagreement_score":0.3319588,"about_ca_system_score_codex":0.000048508944,"about_ca_system_score_gemma":0.000011927406,"threshold_uncertainty_score":0.99983454},"labels":[],"label_agreement":null},{"id":"W3125448943","doi":"10.2308/accr.2010.85.3.817","title":"Information and the Cost of Capital: An Ex Ante Perspective","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":143,"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","funders":"","keywords":"Cost of capital; Ex-ante; Economics; Capital cost; Microeconomics; Offset (computer science); Marginal cost of capital schedule; Capital (architecture); Framing (construction); Incentive; Private information retrieval; Physical capital; Business; Monetary economics; Financial capital; Capital formation; Human capital; Profit (economics); Macroeconomics; Computer science","score_opus":0.016946820673722385,"score_gpt":0.23401268876229245,"score_spread":0.21706586808857006,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125448943","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7107214,0.14900957,0.00007668664,0.009094811,0.00053726067,0.0014994838,0.00005331926,0.00003287575,0.1289746],"genre_scores_gemma":[0.95239323,0.045596495,0.000051880234,0.0018297674,0.00006215897,0.000021516298,0.0000034193047,0.0000052618084,0.00003624685],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9994481,0.000014311313,0.00035071268,0.00006975977,0.000024849844,0.000092219794],"domain_scores_gemma":[0.9992015,0.000059931514,0.00040932145,0.00025882214,0.00005858455,0.0000118638845],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015338481,0.0000700578,0.00023681522,0.000027858843,0.00010293988,0.0000770945,0.00019708688,0.00002430457,0.00008906746],"category_scores_gemma":[0.00043178708,0.00004070369,0.00004708747,0.00010863072,0.00020624662,0.00067425304,0.000042562486,0.0001288328,0.000053407926],"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":[0.000005243865,0.0000059474846,0.0011686749,0.00016460946,0.0000075341213,2.523907e-8,0.0008411758,2.241396e-7,0.000002616509,0.9933367,0.00028995794,0.0041773226],"study_design_scores_gemma":[0.0010807611,0.00007156243,0.16953774,0.0006746131,0.00006312581,0.00001557989,0.0023514547,0.0007913443,0.000020680227,0.47063565,0.35438842,0.00036908963],"about_ca_topic_score_codex":0.00079595204,"about_ca_topic_score_gemma":0.000040911258,"teacher_disagreement_score":0.522701,"about_ca_system_score_codex":0.000008091036,"about_ca_system_score_gemma":0.000012040668,"threshold_uncertainty_score":0.16598484},"labels":[],"label_agreement":null},{"id":"W3125502051","doi":"10.2308/accr-50860","title":"Non-Executive Employee Ownership and Corporate Risk","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":146,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Executive compensation; Endogeneity; Incentive; Stock options; Stock (firearms); Business; Restricted stock; Systematic risk; Affect (linguistics); Accounting; Economics; Finance; Econometrics; Microeconomics; Psychology; Stock market","score_opus":0.027089450548406935,"score_gpt":0.22264909630225488,"score_spread":0.19555964575384793,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125502051","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9594889,0.017682565,0.00038311913,0.0045220014,0.00044293093,0.0008766571,0.0000063053444,0.00018193205,0.016415589],"genre_scores_gemma":[0.96659344,0.015294457,0.00006630905,0.016191998,0.0012279951,0.00003896275,0.000008357113,0.00004041667,0.00053808175],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987937,0.000025230396,0.0003222587,0.00032326864,0.00023016207,0.00030537258],"domain_scores_gemma":[0.99762625,0.000095223004,0.0016161957,0.00049015554,0.0001623346,0.000009856074],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021509482,0.00023213444,0.00037430887,0.000042461,0.00040520352,0.00022575603,0.00041128023,0.000042016185,0.000049287282],"category_scores_gemma":[0.00072401104,0.00014640142,0.00008713356,0.0005616429,0.00009913172,0.000785447,0.00019923151,0.00028665573,0.00076227414],"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":[0.00002400549,0.000026667756,0.7957341,0.0033490814,0.00003985446,0.0000057254747,0.000042374068,0.000010201798,0.000032562606,0.00813657,0.08807536,0.10452349],"study_design_scores_gemma":[0.00028193314,0.000008114319,0.53994083,0.002212884,0.00023040899,0.000003950918,0.00001450931,0.00046273644,0.0000051947054,0.0065762973,0.44995934,0.00030383357],"about_ca_topic_score_codex":0.00074873934,"about_ca_topic_score_gemma":0.00008947807,"teacher_disagreement_score":0.36188397,"about_ca_system_score_codex":0.000012087318,"about_ca_system_score_gemma":0.000014265103,"threshold_uncertainty_score":0.97977465},"labels":[],"label_agreement":null},{"id":"W3125521553","doi":"10.2308/accr-51865","title":"Can Twitter Help Predict Firm-Level Earnings and Stock Returns?","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":607,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Earnings; Stock (firearms); Business; Exploit; Dissemination; Social media; Stock market; Economics; Accounting; Computer science; World Wide Web","score_opus":0.07845876055274723,"score_gpt":0.26077253439570564,"score_spread":0.1823137738429584,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125521553","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6795361,0.20020966,0.000027921717,0.038982015,0.00073657057,0.0009914641,0.00009151754,0.000070714086,0.07935401],"genre_scores_gemma":[0.92513126,0.066048004,0.00012128834,0.0054588886,0.00027526254,0.000044179546,0.0000056499944,0.00002547734,0.0028899936],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99899065,0.0000149235075,0.00041723714,0.0002822784,0.000043187803,0.0002517352],"domain_scores_gemma":[0.99848115,0.00004303099,0.0007206851,0.000691107,0.000028386927,0.000035616336],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012267331,0.00015574956,0.0004072654,0.000031672153,0.00061471196,0.00035214142,0.0005096296,0.00005067899,0.00021022749],"category_scores_gemma":[0.0006744366,0.000117276504,0.00008041419,0.00005163334,0.00015015814,0.00034906977,0.00019666986,0.00019031786,0.00012741919],"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":[0.0000140797065,0.000041528972,0.77092254,0.00332711,0.00010992614,0.0000073199526,0.0006930927,6.7088666e-7,0.00001029503,0.08784171,0.11422862,0.022803117],"study_design_scores_gemma":[0.00014022965,0.000025317999,0.66585886,0.0010941408,0.00002010284,0.000005929826,0.000014098854,0.000061667175,0.0000020970906,0.012202469,0.32038927,0.0001857891],"about_ca_topic_score_codex":0.0006689381,"about_ca_topic_score_gemma":0.00003442881,"teacher_disagreement_score":0.24559514,"about_ca_system_score_codex":0.000021548278,"about_ca_system_score_gemma":0.000016171756,"threshold_uncertainty_score":0.47823972},"labels":[],"label_agreement":null},{"id":"W3125630708","doi":"10.2308/accr-50480","title":"The Effects of Reward Type on Employee Goal Setting, Goal Commitment, and Performance","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Job Satisfaction and Organizational Behavior","field":"Business, Management and Accounting","cited_by":142,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Incentive; Cash; Value (mathematics); Affect (linguistics); Business; Goal setting; Set (abstract data type); Marketing; Economics; Microeconomics; Finance; Psychology; Computer science; Management","score_opus":0.008688285225199752,"score_gpt":0.23575016269805568,"score_spread":0.22706187747285594,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125630708","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9811219,0.0133876065,0.0000016515604,0.0026319176,0.0004402171,0.0008908901,4.23661e-7,0.000063655374,0.001461742],"genre_scores_gemma":[0.9831586,0.009550154,0.000020394895,0.006558816,0.00031330046,0.00004090535,0.000006407079,0.000025731078,0.000325716],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9991636,0.00002383273,0.0002672438,0.00013608338,0.00023356458,0.00017566269],"domain_scores_gemma":[0.99899626,0.00024606235,0.0002542851,0.00028521786,0.00021067965,0.000007518095],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004628979,0.00013816287,0.00018205168,0.00003184161,0.0003961837,0.0001782495,0.0002563145,0.000027198459,0.00014371944],"category_scores_gemma":[0.0005111876,0.00007414533,0.000041177158,0.00030919383,0.00007127613,0.0004140355,0.00014246548,0.00014006849,0.00068644685],"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":[0.000014571254,0.000028559283,0.83626896,0.0037625474,0.000034048564,5.1902515e-7,0.00003155344,9.704097e-7,0.00030063622,0.002754106,0.05860503,0.098198526],"study_design_scores_gemma":[0.0001942826,0.000029482308,0.8965145,0.0016759956,0.00012669803,0.0000026751957,0.000022368626,0.000030584604,0.00006123977,0.00017350724,0.10103582,0.00013286735],"about_ca_topic_score_codex":0.00010958612,"about_ca_topic_score_gemma":0.000008299195,"teacher_disagreement_score":0.09806566,"about_ca_system_score_codex":0.000013632635,"about_ca_system_score_gemma":0.00001113345,"threshold_uncertainty_score":0.8823114},"labels":[],"label_agreement":null},{"id":"W3125644669","doi":"10.2308/accr-50592","title":"Error Management in Audit Firms: Error Climate, Type, and Originator","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":93,"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; Blame; Context (archaeology); Sanctions; Accounting; Business; Psychology; Environmental resource management; Public relations; Political science; Social psychology; Economics; Geography; Law","score_opus":0.014874046183219735,"score_gpt":0.25085249748146116,"score_spread":0.2359784512982414,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125644669","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.65370303,0.08370967,0.0007530925,0.033120997,0.0022351914,0.010659138,0.0000075498556,0.0011923816,0.21461895],"genre_scores_gemma":[0.9026661,0.04913646,0.00073711673,0.04078644,0.0013322849,0.00066509616,0.00004522406,0.00019399234,0.004437302],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9977383,0.000030666233,0.0005967539,0.0005261283,0.0004354053,0.00067274104],"domain_scores_gemma":[0.99402964,0.00007954221,0.0050634537,0.0006339948,0.0001766401,0.000016744116],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0015434592,0.0003533213,0.00046522432,0.00016220598,0.00028898378,0.0004688302,0.00075314316,0.000056736175,0.0012770991],"category_scores_gemma":[0.0021021497,0.0002609347,0.00006587417,0.0013384897,0.00009433575,0.0015681803,0.0009633048,0.00034786883,0.0046017086],"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":[0.000022928009,0.00015637699,0.08372716,0.024738247,0.00017903786,0.00006243521,0.000091444614,0.00004357342,0.000033617227,0.047358114,0.25808632,0.5855008],"study_design_scores_gemma":[0.00033539266,0.0000054421444,0.08167395,0.0032383748,0.0001646914,0.0000036246536,0.00011931189,0.00052219734,7.63099e-7,0.0010967233,0.9124526,0.00038697486],"about_ca_topic_score_codex":0.0007464646,"about_ca_topic_score_gemma":0.00007770382,"teacher_disagreement_score":0.65436625,"about_ca_system_score_codex":0.000063547144,"about_ca_system_score_gemma":0.000011299034,"threshold_uncertainty_score":0.99998426},"labels":[],"label_agreement":null},{"id":"W3125843505","doi":"10.2308/accr.2005.80.2.441","title":"Equity Incentives and Earnings Management","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1500,"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","funders":"","keywords":"Incentive; Equity (law); Earnings management; Earnings; Business; Restricted stock; Equity risk; Stock (firearms); Executive compensation; Earnings per share; Equity capital markets; Finance; Monetary economics; Economics; Stock market; Microeconomics; Private equity","score_opus":0.01489150516963109,"score_gpt":0.25628672891767895,"score_spread":0.24139522374804787,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125843505","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.30711523,0.086475305,0.019337451,0.059408557,0.0008686905,0.00463327,0.0000038085134,0.0014985225,0.52065915],"genre_scores_gemma":[0.9180818,0.036831684,0.000786367,0.037423022,0.0021043953,0.000112873844,0.000012346883,0.000083563726,0.004563917],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99793714,0.000026132144,0.00046806477,0.0004766691,0.0005560383,0.0005359446],"domain_scores_gemma":[0.9922025,0.00006707723,0.007085568,0.0005245014,0.00010587517,0.0000144515025],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002350872,0.00030351427,0.00036263393,0.000098359225,0.00052680995,0.0004530129,0.0008161727,0.000035423163,0.000491158],"category_scores_gemma":[0.002218194,0.00022578015,0.0001062763,0.0006260654,0.00013742446,0.0014994919,0.0021893417,0.00030194584,0.0016152569],"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":[0.0000064413084,0.00003526542,0.021020062,0.0046836343,0.00006808191,0.000006590487,0.000047172653,0.000015684265,0.000016116419,0.017730204,0.030429035,0.9259417],"study_design_scores_gemma":[0.00021338793,0.0000024483152,0.090041876,0.0023480398,0.0002189666,0.0000031948966,0.00004987982,0.00015076672,0.0000029555833,0.00041413264,0.90628135,0.00027298255],"about_ca_topic_score_codex":0.00010763725,"about_ca_topic_score_gemma":0.000022633418,"teacher_disagreement_score":0.9256687,"about_ca_system_score_codex":0.000055841116,"about_ca_system_score_gemma":0.0000066897956,"threshold_uncertainty_score":0.9991621},"labels":[],"label_agreement":null},{"id":"W3125899499","doi":"10.2308/accr-51939","title":"Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate","year":2017,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Monetary Policy and Economic Impact","field":"Economics, Econometrics and Finance","cited_by":100,"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":"Economics; Econometrics; Unemployment; Predictive power; Macro; Percentage point; Aggregate (composite); Quarter (Canadian coin); Explanatory power; Point (geometry); Sample (material); Regression analysis; Regression; Statistics; Mathematics; Macroeconomics; Computer science; Finance","score_opus":0.08754602061341558,"score_gpt":0.31023157258022066,"score_spread":0.22268555196680506,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125899499","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8900878,0.08780325,0.00002461258,0.015918847,0.00074405107,0.0009407816,0.000089562185,0.000017998791,0.0043730885],"genre_scores_gemma":[0.8299168,0.16498394,0.0000387877,0.0040725307,0.0004937919,0.000055996927,0.0000107713095,0.000021653777,0.00040575277],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99873203,0.000026391652,0.0006068831,0.00028064914,0.000021605589,0.00033243393],"domain_scores_gemma":[0.99850315,0.00003836104,0.000762389,0.00064392533,0.000008409362,0.000043774537],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0021558995,0.00016641725,0.00048774562,0.00005323067,0.00032873897,0.00021298387,0.00045029685,0.00004400559,0.00020118867],"category_scores_gemma":[0.00027039894,0.00013703351,0.000060297432,0.000055022152,0.00006770899,0.0005399475,0.00015408362,0.00015823712,0.00034338448],"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":[0.00008464075,0.00018205734,0.6652016,0.0046635526,0.00017481371,0.000035848563,0.001139487,0.00017840977,0.0000061128226,0.045236256,0.021465717,0.26163152],"study_design_scores_gemma":[0.0007265607,0.000017212322,0.39929572,0.0010061862,0.000020473479,0.0000055097776,0.000011467739,0.0010505175,0.000004788061,0.008982045,0.588572,0.0003075199],"about_ca_topic_score_codex":0.00087024324,"about_ca_topic_score_gemma":0.00010398762,"teacher_disagreement_score":0.5671063,"about_ca_system_score_codex":0.00005065908,"about_ca_system_score_gemma":0.0000125251645,"threshold_uncertainty_score":0.5588064},"labels":[],"label_agreement":null},{"id":"W3126134481","doi":"10.2308/accr.2004.79.4.1075","title":"The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment","year":2004,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":308,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo; Queen's University; Wilfrid Laurier University","funders":"","keywords":"Balanced scorecard; Accountability; Process management; Process (computing); Business; Accounting; Performance measurement; Quality assurance; Strategy map; Quality (philosophy); Management accounting; Computer science; Marketing; Political science","score_opus":0.006956334500769068,"score_gpt":0.23207133905244312,"score_spread":0.22511500455167405,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3126134481","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.89146006,0.046417292,0.00022604282,0.044573568,0.0025072454,0.0056184996,0.000004115506,0.00030380615,0.008889392],"genre_scores_gemma":[0.9803939,0.0075210454,0.00001678839,0.010906554,0.00092740025,0.00014000485,0.000005903212,0.000037560458,0.00005088364],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9980165,0.000043064174,0.00052900164,0.0003686859,0.0006838983,0.00035890265],"domain_scores_gemma":[0.9975648,0.0006690095,0.0006864578,0.000768294,0.00030243568,0.000008995754],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0024594446,0.00028936806,0.0003677556,0.000045240984,0.0009974121,0.00044596678,0.0009792368,0.000041656716,0.00001776702],"category_scores_gemma":[0.0018607175,0.00013572969,0.000109541485,0.00080651237,0.0002660544,0.0005119915,0.0003565974,0.00023901396,0.00009459014],"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":[0.0007331559,0.0013068219,0.10027873,0.16559331,0.0014941161,0.00002734859,0.0012870157,0.0028098559,0.00094201264,0.39163965,0.06913761,0.26475036],"study_design_scores_gemma":[0.004853374,0.00014428097,0.4444391,0.03875298,0.0026044887,0.000020766045,0.0011158718,0.0004814282,0.00094466377,0.07783981,0.4266758,0.0021274458],"about_ca_topic_score_codex":0.00020056187,"about_ca_topic_score_gemma":0.000045310295,"teacher_disagreement_score":0.3575382,"about_ca_system_score_codex":0.000047063724,"about_ca_system_score_gemma":0.000037101065,"threshold_uncertainty_score":0.7671389},"labels":[],"label_agreement":null},{"id":"W3129006265","doi":"10.2308/tar-2018-0049","title":"What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","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":"University of Toronto","funders":"","keywords":"Loan; Affect (linguistics); Business; Non-performing loan; Actuarial science; Information loss; Estimation; Value (mathematics); Economics; Finance; Computer science","score_opus":0.04127352516257324,"score_gpt":0.2586441665753969,"score_spread":0.21737064141282367,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3129006265","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.61079824,0.37996146,0.00050984434,0.005283635,0.00061030657,0.0011587519,0.000039674935,0.00014720646,0.0014908859],"genre_scores_gemma":[0.9013379,0.094909385,0.00036435577,0.0026383556,0.0005337087,0.000063871325,0.0000585846,0.000046926893,0.000046906454],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99777424,0.00006690188,0.0010808983,0.0006199928,0.00012158983,0.00033638385],"domain_scores_gemma":[0.9980442,0.00016675811,0.0008711375,0.000684498,0.00017320864,0.000060217088],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0018017235,0.00022754434,0.00061885035,0.00008409804,0.00024795122,0.00040122255,0.0005858767,0.00008127229,0.0009578071],"category_scores_gemma":[0.0014026958,0.0001915818,0.00023680153,0.0011030679,0.000095807496,0.00086964335,0.00015062914,0.00022786067,0.0013163245],"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":[0.00005752569,0.0004240645,0.37836492,0.009718511,0.00026896148,0.000012712336,0.0047149463,0.00017331081,0.00004029784,0.009501447,0.012514566,0.5842087],"study_design_scores_gemma":[0.0018310812,0.00031187115,0.36179936,0.017441815,0.00045859918,0.00006600212,0.0003816375,0.014310931,0.00017056019,0.042683017,0.55783904,0.002706105],"about_ca_topic_score_codex":0.000051383617,"about_ca_topic_score_gemma":0.000009821524,"teacher_disagreement_score":0.5815026,"about_ca_system_score_codex":0.0000836973,"about_ca_system_score_gemma":0.00002898165,"threshold_uncertainty_score":0.9999555},"labels":[],"label_agreement":null},{"id":"W3130934203","doi":"10.2308/tar-2018-0420","title":"The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":72,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Narcissism; Audit; Quality audit; Psychology; Auditor independence; Quality (philosophy); Social psychology; Business; Accounting; Joint audit; Internal audit","score_opus":0.04077333158084682,"score_gpt":0.30463732518770825,"score_spread":0.2638639936068614,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3130934203","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.38247564,0.36150566,0.013103228,0.22175157,0.0017355381,0.0027063878,0.000018615152,0.00043743596,0.01626593],"genre_scores_gemma":[0.8846548,0.03437818,0.0006298612,0.072208755,0.0029815417,0.0002323611,0.000029348595,0.00012292311,0.004762195],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968657,0.00010191282,0.000998572,0.0005558474,0.0009846617,0.00049329037],"domain_scores_gemma":[0.9844109,0.0007044085,0.012644635,0.0015983487,0.0006224354,0.000019302945],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0044111134,0.00029047273,0.00057164417,0.000036155117,0.0005647681,0.00045712164,0.0014489752,0.00004603966,0.00061173196],"category_scores_gemma":[0.044317186,0.00018348328,0.00022844694,0.001244336,0.000119881595,0.00089595537,0.0013169155,0.00033453736,0.00086638005],"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":[0.000039619725,0.00007587625,0.22145453,0.006152655,0.00026246515,0.00004096358,0.00025662352,0.00007536381,0.0011180608,0.024463534,0.23719424,0.5088661],"study_design_scores_gemma":[0.00010413035,0.0000030839965,0.082060665,0.007840599,0.00022151846,0.0000013048892,0.00016366388,0.000043984743,0.00006877851,0.0024114992,0.90678966,0.0002911118],"about_ca_topic_score_codex":0.0006979577,"about_ca_topic_score_gemma":0.00062675023,"teacher_disagreement_score":0.6695954,"about_ca_system_score_codex":0.000048540063,"about_ca_system_score_gemma":0.00007309992,"threshold_uncertainty_score":0.99991155},"labels":[],"label_agreement":null},{"id":"W3132898801","doi":"10.2308/tar-2018-0148","title":"A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":22,"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","funders":"","keywords":"Enforcement; Incentive; Politics; Business; Law enforcement; Law; Law and economics; Economics; Public administration; Finance; Political science","score_opus":0.014288171049159418,"score_gpt":0.2611510344778547,"score_spread":0.2468628634286953,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3132898801","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9597437,0.03653551,0.00007364866,0.0009767152,0.00024793443,0.00075048604,0.000011278562,0.000012806532,0.0016479137],"genre_scores_gemma":[0.99244815,0.0049677123,0.000017332633,0.0021415038,0.00021668163,0.000056125198,0.0000021145086,0.000019348052,0.00013102559],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983248,0.00006431263,0.00062716036,0.00022726612,0.00051278155,0.00024367835],"domain_scores_gemma":[0.98877674,0.00019210181,0.010120463,0.0006824598,0.00022205389,0.0000061523538],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00131126,0.00019234636,0.00044122996,0.00003239983,0.00017735898,0.00007024652,0.0006832179,0.000026332169,0.00019801763],"category_scores_gemma":[0.0032507554,0.000109446395,0.0001596213,0.0004947543,0.00037778556,0.00030882625,0.0007655649,0.0001665153,0.000013951265],"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":[0.00006130054,0.00013704365,0.8073297,0.031906344,0.00035661476,0.0000204562,0.0010442648,0.00012923201,0.003968365,0.005032115,0.003061293,0.14695323],"study_design_scores_gemma":[0.00096399954,0.000022783646,0.34437332,0.02840343,0.0012645968,0.000016228518,0.00045192946,0.00020856116,0.0031890476,0.0012164783,0.61944824,0.00044140918],"about_ca_topic_score_codex":0.00080054544,"about_ca_topic_score_gemma":0.00012565053,"teacher_disagreement_score":0.61638695,"about_ca_system_score_codex":0.000019696186,"about_ca_system_score_gemma":0.000043413977,"threshold_uncertainty_score":0.44630945},"labels":[],"label_agreement":null},{"id":"W3148933624","doi":"","title":"Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets","year":2002,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"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":"Restructuring; Earnings; Accrual; Incentive; Quarter (Canadian coin); Monetary economics; Business; Economics; Accounting; Finance; Microeconomics","score_opus":0.02377728501041185,"score_gpt":0.2312809676286528,"score_spread":0.20750368261824095,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3148933624","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.709539,0.093408905,0.0062825563,0.072871566,0.0037061179,0.008935992,0.00002444778,0.0030439096,0.10218752],"genre_scores_gemma":[0.9006011,0.013946886,0.0008665582,0.069998324,0.0038496142,0.00019657174,0.000017011873,0.00026200028,0.010261938],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9967799,0.000048984057,0.0007482901,0.000740307,0.00082595507,0.00085655623],"domain_scores_gemma":[0.98962665,0.00017414414,0.008827957,0.001097832,0.00023943717,0.000033983568],"candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0020403052,0.00047798135,0.00062818325,0.00018309096,0.0006773539,0.0010064279,0.0013474746,0.00007047839,0.0031763325],"category_scores_gemma":[0.02179633,0.00036579778,0.00022217198,0.0013326968,0.00006786123,0.0023354157,0.0011112334,0.00038561397,0.005833756],"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":[0.000013232569,0.00005115817,0.03742102,0.0053908005,0.000115852534,0.000047955702,0.00030232366,0.000103932216,0.00026314298,0.00856912,0.8137145,0.13400696],"study_design_scores_gemma":[0.00019132705,0.000005771954,0.013650858,0.00428331,0.00016879609,0.000006201002,0.00002079278,0.00020425675,0.000015981523,0.00026140743,0.98068583,0.0005054384],"about_ca_topic_score_codex":0.00040852677,"about_ca_topic_score_gemma":0.000028792749,"teacher_disagreement_score":0.19106212,"about_ca_system_score_codex":0.00007811144,"about_ca_system_score_gemma":0.0000069779744,"threshold_uncertainty_score":0.9998794},"labels":[],"label_agreement":null},{"id":"W3156978998","doi":"10.2308/tar-2018-0289","title":"Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","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 Toronto","funders":"","keywords":"Valuation (finance); Econometrics; Equity (law); Stock (firearms); Economics; Earnings; Financial economics; Expected return; Accounting research; Book value; Market value; Residual income valuation; Actuarial science; Business; Accounting; Portfolio; Equity risk; Geography","score_opus":0.055014287905807056,"score_gpt":0.26041412302918127,"score_spread":0.2053998351233742,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3156978998","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.037403446,0.71275276,0.0003409568,0.008704468,0.000668174,0.0010128699,0.0000527424,0.00014505361,0.23891951],"genre_scores_gemma":[0.5938889,0.33707902,0.010659386,0.028853042,0.0031665124,0.0007330554,0.00032499508,0.00026207342,0.025033057],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983125,0.00006661118,0.0007355956,0.00044942883,0.00007521548,0.00036065816],"domain_scores_gemma":[0.9985547,0.000090407084,0.00045812296,0.0007786081,0.00007662,0.000041539846],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011097792,0.00020728582,0.000601853,0.00005302423,0.00021197941,0.00013734378,0.00045083658,0.0000650333,0.0006636645],"category_scores_gemma":[0.0006565695,0.00016604851,0.00020822605,0.00066268985,0.00007778669,0.0002814923,0.00018282115,0.00026437826,0.0003485434],"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":[0.000017146562,0.0003358042,0.013068152,0.005095286,0.0002327585,0.000024101979,0.0005396847,0.00005483878,0.000039774084,0.84421366,0.1268678,0.009511021],"study_design_scores_gemma":[0.0003530451,0.000025487692,0.018116983,0.0014519395,0.000067083136,0.000032394557,0.0001174914,0.0021983641,0.00004396707,0.029764345,0.9472737,0.0005552513],"about_ca_topic_score_codex":0.00013025779,"about_ca_topic_score_gemma":0.0000059697263,"teacher_disagreement_score":0.82040584,"about_ca_system_score_codex":0.00004709703,"about_ca_system_score_gemma":0.0000548077,"threshold_uncertainty_score":0.72666603},"labels":[],"label_agreement":null},{"id":"W3159084632","doi":"10.2308/tar-2020-0215","title":"Emotions and Managerial Judgment: Evidence from Sunshine Exposure","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Incentive; Earnings; Equity (law); Affect (linguistics); Priming (agriculture); Sample (material); Mood; Business; Economics; Psychology; Social psychology; Accounting; Political science; Microeconomics","score_opus":0.022519228246675148,"score_gpt":0.23903434456724573,"score_spread":0.21651511632057058,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3159084632","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.28061566,0.6078682,0.017417304,0.07346746,0.0019222663,0.0020560191,0.000023510556,0.0007639059,0.015865661],"genre_scores_gemma":[0.8561964,0.09935067,0.0006886351,0.036161013,0.004416465,0.00014677762,0.00008750737,0.000105940606,0.0028465856],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99804044,0.00005484951,0.00049367995,0.0005573781,0.00048898626,0.0003646807],"domain_scores_gemma":[0.99321914,0.0002739248,0.0054504485,0.00078793196,0.00025429702,0.0000142330955],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0013055693,0.00029865993,0.00052235124,0.000047730384,0.00048481114,0.00073208864,0.0005865855,0.000046339028,0.0021838131],"category_scores_gemma":[0.012556527,0.00022157017,0.00016773671,0.0008112564,0.00008478228,0.0015238774,0.0010466364,0.00029376533,0.0006018422],"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":[0.0000383506,0.0001970978,0.05863453,0.018269742,0.0018738839,0.00026445766,0.0002713758,0.00010595249,0.0012373611,0.021511542,0.20663916,0.69095653],"study_design_scores_gemma":[0.00030770595,0.0000047621425,0.060198933,0.00736162,0.0028525488,0.000008324325,0.00007739268,0.00014833639,0.000020499621,0.0021949771,0.92636305,0.0004618682],"about_ca_topic_score_codex":0.0008435653,"about_ca_topic_score_gemma":0.0002136879,"teacher_disagreement_score":0.7197239,"about_ca_system_score_codex":0.0000277604,"about_ca_system_score_gemma":0.000022837125,"threshold_uncertainty_score":0.99872833},"labels":[],"label_agreement":null},{"id":"W3167222024","doi":"10.2308/tar-2017-0342","title":"Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Discretion; Earnings management; Ex-ante; Business; Investment (military); Finance; Earnings; Incentive; Accounting; Economics; Microeconomics","score_opus":0.013085588578257552,"score_gpt":0.2346843498547164,"score_spread":0.22159876127645883,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3167222024","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6613967,0.12529504,0.0782941,0.034265615,0.0037032533,0.0034964299,0.000006647197,0.0010333866,0.09250887],"genre_scores_gemma":[0.866125,0.016540468,0.001043252,0.10418017,0.0061580176,0.00021592411,0.0000808981,0.0001557274,0.0055005224],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9973579,0.000037866164,0.0010848512,0.00055877835,0.0005141574,0.00044641687],"domain_scores_gemma":[0.9787894,0.0000752188,0.020247668,0.0006304752,0.00024463222,0.000012627571],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002704647,0.00027841722,0.00046673417,0.00005983591,0.00062077807,0.00054016965,0.00040878082,0.0000467074,0.00038176926],"category_scores_gemma":[0.033351786,0.00021452607,0.00013885606,0.0008641048,0.00011431359,0.00077707734,0.0007336811,0.00027569933,0.00025686895],"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":[0.000020480924,0.00017594417,0.0318191,0.01980863,0.00011936746,0.00027826018,0.00020228658,0.0000904219,0.0003731231,0.18655205,0.065129384,0.69543093],"study_design_scores_gemma":[0.0002830351,0.00000522057,0.033407547,0.0041336427,0.00029103144,0.000024697787,0.000063619074,0.00030187675,0.000022162225,0.0046562827,0.9563838,0.00042705695],"about_ca_topic_score_codex":0.00017894417,"about_ca_topic_score_gemma":0.00004404346,"teacher_disagreement_score":0.8912544,"about_ca_system_score_codex":0.00004036234,"about_ca_system_score_gemma":0.000050969076,"threshold_uncertainty_score":0.9747907},"labels":[],"label_agreement":null},{"id":"W3181500699","doi":"10.2308/tar-2018-0375","title":"The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":94,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland; University of Waterloo","funders":"","keywords":"Incentive; Hoarding (animal behavior); Business; Shareholder; Externality; Enforcement; Agency cost; Litigation risk analysis; Information asymmetry; Stock (firearms); Stock price; Monetary economics; Accrual; Audit; Finance; Economics; Accounting; Microeconomics; Corporate governance; Earnings","score_opus":0.008062979953289735,"score_gpt":0.2213717018150657,"score_spread":0.213308721861776,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3181500699","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.76065415,0.14198184,0.004553016,0.03392661,0.00035236785,0.0056053554,0.000016504893,0.00018097236,0.05272919],"genre_scores_gemma":[0.97958577,0.011712007,0.000056207933,0.008196211,0.00024362569,0.000051268184,0.0000018224104,0.000030501302,0.00012257262],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99810994,0.000048951617,0.0006661804,0.00030363604,0.0005448911,0.00032639585],"domain_scores_gemma":[0.9879804,0.00029888365,0.010919768,0.0005712919,0.00021483532,0.000014812105],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0021846376,0.00022420238,0.00037575167,0.000026682397,0.00044867236,0.00016243753,0.0010766787,0.000022939155,0.00014818426],"category_scores_gemma":[0.0090858145,0.00011800371,0.00011901911,0.0007558893,0.00016025925,0.00042064922,0.0011500012,0.00024321896,0.00006566182],"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":[0.00008157471,0.0000674922,0.5520393,0.005677593,0.00036166573,0.0000021683409,0.0016946555,0.00017158418,0.0004895873,0.05823692,0.03018404,0.3509934],"study_design_scores_gemma":[0.00014938739,0.000016496357,0.06865139,0.0012623998,0.00021026569,4.179236e-7,0.00076218403,0.00032482273,0.000048714406,0.0007586031,0.9276319,0.00018342266],"about_ca_topic_score_codex":0.00020158311,"about_ca_topic_score_gemma":0.000032010976,"teacher_disagreement_score":0.8974479,"about_ca_system_score_codex":0.000020015652,"about_ca_system_score_gemma":0.000018938763,"threshold_uncertainty_score":0.9992611},"labels":[],"label_agreement":null},{"id":"W3183083599","doi":"10.2308/tar-2018-0139","title":"Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":24,"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":"Incentive; Business; Shareholder; Compensation (psychology); Downside risk; Executive compensation; Finance; Monetary economics; Economics; Microeconomics; Corporate governance","score_opus":0.031658221227455055,"score_gpt":0.24613417050838882,"score_spread":0.21447594928093378,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3183083599","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8957686,0.08682678,0.00018180652,0.012403382,0.0005079175,0.0009866582,0.000003095224,0.00008945609,0.0032323343],"genre_scores_gemma":[0.9687036,0.026863864,0.00002735547,0.002576185,0.0017775795,0.000013859822,0.0000010360127,0.00001800082,0.000018487983],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99898994,0.000035030305,0.00035108338,0.0002124402,0.00023181645,0.00017968482],"domain_scores_gemma":[0.9975641,0.00021415834,0.0018589827,0.0002759763,0.00008147535,0.000005334236],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010640553,0.00015367554,0.00035198077,0.000017319591,0.00025916225,0.00013977461,0.0004476107,0.000021879636,0.00003478196],"category_scores_gemma":[0.0015547276,0.00008406004,0.00011037531,0.00048839947,0.00014952687,0.00054538215,0.0003106831,0.00019068296,0.000048147736],"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":[0.00062959245,0.0000792445,0.5848979,0.015732704,0.00028854955,0.000013251252,0.0009169015,0.00012393216,0.00024816924,0.032509893,0.010146065,0.3544138],"study_design_scores_gemma":[0.0027143483,0.000008025343,0.79656255,0.00601459,0.00082450453,0.0000021345927,0.0001950601,0.0006999311,0.00005611023,0.0013202571,0.19120249,0.00039999283],"about_ca_topic_score_codex":0.00035148967,"about_ca_topic_score_gemma":0.0000037970203,"teacher_disagreement_score":0.35401383,"about_ca_system_score_codex":0.0000057929856,"about_ca_system_score_gemma":0.000009528705,"threshold_uncertainty_score":0.34278688},"labels":[],"label_agreement":null},{"id":"W3186202855","doi":"10.2308/tar-2019-0585","title":"Measuring Accounting Asset Informativeness","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","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":"Queen's University","funders":"","keywords":"Earnings; Accounting information system; Equity (law); Cash flow; Accounting; Asset (computer security); Earnings response coefficient; Business; Book value; Measure (data warehouse); Earnings quality; Economics; Accrual","score_opus":0.02721599466011977,"score_gpt":0.23658987839681214,"score_spread":0.20937388373669236,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3186202855","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.2456243,0.15656607,0.10877322,0.037745994,0.005026579,0.004631021,0.00002009348,0.003071934,0.4385408],"genre_scores_gemma":[0.925118,0.01054028,0.0004826153,0.058023047,0.003652741,0.00017419425,0.00009446326,0.00017233416,0.001742322],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9968342,0.00005540788,0.00087935623,0.00050738745,0.000984175,0.0007394762],"domain_scores_gemma":[0.98504835,0.00021067372,0.012987636,0.0009950724,0.00074189843,0.000016344842],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0034965943,0.000427243,0.0006213458,0.00011822115,0.00082478026,0.0011423886,0.0011804806,0.000068592984,0.0008767489],"category_scores_gemma":[0.020232042,0.00033660923,0.00026358408,0.001791101,0.00008626362,0.003428992,0.0014483015,0.00056914263,0.0028777502],"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":[0.000012820797,0.000100087236,0.048290834,0.02285114,0.00025031104,0.00008932935,0.00017082278,0.00024100204,0.00038866102,0.023942797,0.0486481,0.8550141],"study_design_scores_gemma":[0.00025880043,0.0000016054387,0.017016407,0.0064712223,0.00024933857,0.000020575202,0.00016049089,0.0003440964,0.00007537741,0.0007054795,0.9742,0.0004966237],"about_ca_topic_score_codex":0.00019958381,"about_ca_topic_score_gemma":0.00005555904,"teacher_disagreement_score":0.9255519,"about_ca_system_score_codex":0.00009000645,"about_ca_system_score_gemma":0.00007709739,"threshold_uncertainty_score":0.99990857},"labels":[],"label_agreement":null},{"id":"W3193912865","doi":"10.2308/tar-2019-0432","title":"Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","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":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Restructuring; Business; Accounting; Plan (archaeology); Revenue; Categorization; Debt; Finance; Actuarial science; Computer science","score_opus":0.013617373495966974,"score_gpt":0.22490380087896594,"score_spread":0.21128642738299896,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3193912865","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.27480158,0.26832342,0.12134524,0.16505003,0.0027741145,0.007981144,0.000351131,0.0025398203,0.15683351],"genre_scores_gemma":[0.9123101,0.05024103,0.0017770928,0.027037224,0.0035572923,0.00043438413,0.0009700527,0.00015632177,0.0035164587],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99804,0.000041755207,0.00054779084,0.00059093715,0.00043345653,0.0003460207],"domain_scores_gemma":[0.993995,0.00013196394,0.0049278806,0.00071759464,0.00021032919,0.000017231312],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007705389,0.000281977,0.00034810373,0.000061759136,0.0006033243,0.00062776357,0.0004757698,0.000053042175,0.00055030663],"category_scores_gemma":[0.0015867824,0.00023384341,0.00010665188,0.00059900165,0.00009287714,0.0011523052,0.00071006577,0.00027099793,0.00084617815],"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":[0.000008719966,0.00008291089,0.23356564,0.0063240035,0.00041399032,0.000033730823,0.00011643461,0.000073491465,0.00024200998,0.04680769,0.3877703,0.3245611],"study_design_scores_gemma":[0.00026494713,0.0000018662463,0.15279211,0.003120693,0.0005097883,0.0000056319086,0.00013725951,0.00020221522,0.000009678758,0.0035715539,0.83912647,0.00025780578],"about_ca_topic_score_codex":0.00016615976,"about_ca_topic_score_gemma":0.0001239597,"teacher_disagreement_score":0.6375086,"about_ca_system_score_codex":0.000050616203,"about_ca_system_score_gemma":0.000017906255,"threshold_uncertainty_score":0.99993175},"labels":[],"label_agreement":null},{"id":"W3197422967","doi":"10.2308/tar-2018-0497","title":"Cost Structure, Operating Leverage, and CDS Spreads","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":33,"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":"Leverage (statistics); Capital structure; Portfolio; Economics; Monetary economics; Downside risk; Cost of capital; Credit default swap; Probability of default; Quarter (Canadian coin); Debt; Business; Financial economics; Econometrics; Credit risk; Finance; Microeconomics","score_opus":0.08208252355995785,"score_gpt":0.2644903773863336,"score_spread":0.18240785382637573,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3197422967","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.40241548,0.54141945,0.0037344648,0.033769168,0.0006186404,0.0017149732,0.00031387853,0.0001409109,0.01587304],"genre_scores_gemma":[0.9501249,0.045508314,0.0004973696,0.0032417981,0.0004693921,0.000016291162,0.000015723277,0.000020658043,0.00010554491],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.999147,0.000011283311,0.00041734448,0.0002313742,0.000031938358,0.0001610613],"domain_scores_gemma":[0.9994376,0.00005556063,0.00022071862,0.00021629062,0.000025446265,0.000044389228],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003953529,0.00011156604,0.00033280565,0.00001999052,0.00022897316,0.00010846984,0.00020491566,0.00003544775,0.00023665382],"category_scores_gemma":[0.0005652935,0.00009003383,0.000059945094,0.00025539432,0.00004191419,0.00017771173,0.00010114057,0.00015090323,0.00013996132],"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":[0.000008847531,0.000034411794,0.219338,0.0028016425,0.00011028282,0.000006960468,0.0024414368,0.00025920186,0.00010179071,0.46387354,0.041531403,0.2694925],"study_design_scores_gemma":[0.00017969355,0.00001649883,0.10736977,0.0003415341,0.000028223585,0.000008694479,0.000021850014,0.0023997666,0.0000141707305,0.0034668406,0.88590664,0.0002463275],"about_ca_topic_score_codex":0.00007843483,"about_ca_topic_score_gemma":0.000009597183,"teacher_disagreement_score":0.84437525,"about_ca_system_score_codex":0.0000144690775,"about_ca_system_score_gemma":0.000012366592,"threshold_uncertainty_score":0.3671473},"labels":[],"label_agreement":null},{"id":"W3211629106","doi":"10.2308/tar-2020-0305","title":"The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model","year":2021,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Decision-Making and Behavioral Economics","field":"Decision Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo; Western University","funders":"","keywords":"Mindset; Causal model; Control (management); Causal analysis; Psychology; Computer science; Econometrics; Economics; Artificial intelligence","score_opus":0.12877444529769258,"score_gpt":0.36143604372151283,"score_spread":0.23266159842382025,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3211629106","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9806685,0.016595615,0.00037948403,0.00077785796,0.00015805973,0.00026215782,0.000002138612,0.000032196447,0.0011239934],"genre_scores_gemma":[0.9948959,0.0015118937,0.0027347626,0.00052703125,0.00007124738,0.000021877495,8.10504e-7,0.000026642283,0.00020984162],"study_design_codex":"design_other","study_design_gemma":"simulation_or_modeling","domain_scores_codex":[0.99719507,0.0003486968,0.0008854107,0.00040061717,0.0008498331,0.00032035218],"domain_scores_gemma":[0.9779635,0.019314952,0.0010607024,0.00095195376,0.0006656259,0.000043273816],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0063502486,0.00018994494,0.00058805523,0.000048826536,0.00072338514,0.00043429894,0.0010251683,0.00004716038,0.000018247423],"category_scores_gemma":[0.030273328,0.00008986924,0.00016322205,0.00095330446,0.00013062442,0.00018998452,0.00033015438,0.00035008535,0.000078774334],"study_design_candidate":"design_other","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014630241,0.000034898967,0.0028545945,0.00017345244,0.000020518239,0.000017699225,0.00022387442,0.0031264892,0.0003502731,0.000175455,0.00057681603,0.9924313],"study_design_scores_gemma":[0.00463755,0.0014051138,0.028809002,0.10276737,0.0040943827,0.001728158,0.0062138964,0.44099396,0.008237795,0.31024072,0.08639964,0.0044724173],"about_ca_topic_score_codex":0.000028202947,"about_ca_topic_score_gemma":0.000049995022,"teacher_disagreement_score":0.9879589,"about_ca_system_score_codex":0.000025587458,"about_ca_system_score_gemma":0.00022339515,"threshold_uncertainty_score":0.9778951},"labels":[],"label_agreement":null},{"id":"W4210646974","doi":"10.2308/tar-2019-0001","title":"CFO Gaps: Determinants and Impact on the Corporate Information Environment","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","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":"York University","funders":"","keywords":"Business; Position (finance); Quality (philosophy); Voluntary disclosure; Sample (material); Accounting; Demographic economics; Monetary economics; Finance; Economics","score_opus":0.01671254499831718,"score_gpt":0.21979369682137054,"score_spread":0.20308115182305336,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4210646974","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.96159035,0.011282344,0.0008007457,0.012651598,0.00039835667,0.002569457,0.000016408523,0.00018740281,0.010503355],"genre_scores_gemma":[0.9684129,0.0047897655,0.000010890631,0.02605031,0.00025920523,0.00018105918,0.000017740223,0.000026254347,0.0002518847],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985308,0.000051422085,0.0003820298,0.00019344383,0.0005495351,0.00029274487],"domain_scores_gemma":[0.9886268,0.00011956152,0.010725057,0.0004893916,0.000031933978,0.000007255477],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0024949352,0.00022031972,0.00023671181,0.00006320044,0.0009687062,0.0003505935,0.0006085634,0.00001457986,0.0011357546],"category_scores_gemma":[0.001634089,0.0001236371,0.00009229099,0.00037072567,0.00006616521,0.0010419679,0.000978681,0.00031908552,0.0008892784],"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":[0.00005030453,0.00007037182,0.061199512,0.0030157848,0.00009775411,0.0000129667915,0.00022245098,0.001048908,0.000027670603,0.01033242,0.108248465,0.8156734],"study_design_scores_gemma":[0.0001636081,0.000017558874,0.055439893,0.0006638484,0.000123145,0.000007931193,0.00012849619,0.0012821949,0.0000026678456,0.00091900333,0.94101495,0.00023670182],"about_ca_topic_score_codex":0.00017141932,"about_ca_topic_score_gemma":0.0000025790423,"teacher_disagreement_score":0.8327665,"about_ca_system_score_codex":0.00008104388,"about_ca_system_score_gemma":0.000011512312,"threshold_uncertainty_score":0.99988866},"labels":[],"label_agreement":null},{"id":"W4212875369","doi":"10.2308/1558-7967-87.2.721","title":"MARCH 2012 PLACEMENT ADS","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":1,"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":"Business","score_opus":0.032398751902140775,"score_gpt":0.28424438081537157,"score_spread":0.2518456289132308,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4212875369","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.09279386,0.3726106,0.000356555,0.06779315,0.008966718,0.0034991622,0.000005628491,0.0011446644,0.45282966],"genre_scores_gemma":[0.8433797,0.005389079,0.000180337,0.13147789,0.011704214,0.00028046826,0.000081261314,0.00011745793,0.0073896204],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9982345,0.000024990102,0.0004105856,0.00021112924,0.0004933338,0.0006254645],"domain_scores_gemma":[0.99868375,0.00008871134,0.00038973097,0.0006122147,0.0002049765,0.000020600588],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0030609514,0.00023872725,0.00027921348,0.00010053278,0.00037843987,0.00026921416,0.0006681277,0.00004813961,0.0054107644],"category_scores_gemma":[0.00037275185,0.00016004173,0.00015076663,0.0007019757,0.000064134576,0.0020133678,0.00031061235,0.00024383566,0.0098465085],"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":[0.000005131594,0.000085998545,0.027326249,0.0021973255,0.000031688185,3.20307e-7,0.00004841397,0.0000017670836,0.000024251138,0.010285814,0.9383755,0.021617554],"study_design_scores_gemma":[0.00010714014,0.0000013270102,0.013293097,0.0007501549,0.00016473926,0.000005184477,0.00016427579,0.00002795704,0.0000031706636,0.00013898945,0.9851099,0.00023406732],"about_ca_topic_score_codex":0.00011359411,"about_ca_topic_score_gemma":0.000008475023,"teacher_disagreement_score":0.7505858,"about_ca_system_score_codex":0.00005116569,"about_ca_system_score_gemma":0.000029427812,"threshold_uncertainty_score":0.9954984},"labels":[],"label_agreement":null},{"id":"W4225949219","doi":"10.2308/tar-2019-0296","title":"Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","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":"University of Alberta","funders":"","keywords":"Corporate governance; Cross listing; Listing (finance); Shareholder; Accounting; Business; Investor protection; Sample (material); Corporate tax; Tax avoidance; Monetary economics; Finance; Economics; Double taxation","score_opus":0.05531749600583861,"score_gpt":0.26730365369804915,"score_spread":0.21198615769221055,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4225949219","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7682936,0.21574925,0.00010398626,0.010853415,0.0008576513,0.000851204,0.000033782908,0.00025392912,0.003003137],"genre_scores_gemma":[0.9635785,0.013545955,0.00012324408,0.020383792,0.0010444334,0.0001458345,0.000027079146,0.000041641164,0.0011094802],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99814826,0.000056388428,0.00050468586,0.0004561269,0.0005320536,0.00030249482],"domain_scores_gemma":[0.9968827,0.00026008557,0.0021208897,0.00053827296,0.00018581163,0.000012274786],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0021824015,0.00023426283,0.00034418085,0.00003279999,0.001268015,0.00060510245,0.0007440407,0.000021849024,0.0013162622],"category_scores_gemma":[0.0013130299,0.00018404427,0.00008416382,0.0008733958,0.00012486217,0.0014629612,0.0009724923,0.00040919238,0.00030269072],"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":[0.00013475737,0.00012749582,0.63298166,0.008434819,0.000090023044,0.000081042104,0.00024009029,0.00069668866,0.0028929831,0.024522861,0.14150243,0.18829516],"study_design_scores_gemma":[0.00041580005,0.000008841157,0.22563078,0.0052974676,0.00017315132,0.000016724614,0.00009497006,0.0042203115,0.000027472168,0.006955331,0.75647485,0.00068429374],"about_ca_topic_score_codex":0.0014376418,"about_ca_topic_score_gemma":0.00008481059,"teacher_disagreement_score":0.6149724,"about_ca_system_score_codex":0.000055415847,"about_ca_system_score_gemma":0.00004131113,"threshold_uncertainty_score":0.99959666},"labels":[],"label_agreement":null},{"id":"W4226061747","doi":"10.2308/tar-2019-0521","title":"Evolution in Value Relevance of Accounting Information","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":351,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University","funders":"","keywords":"Valuation (finance); Earnings; Relevance (law); Economics; Accounting information system; Value (mathematics); Accounting; Fair value; Book value; Political science","score_opus":0.00858255659870097,"score_gpt":0.21870279895893974,"score_spread":0.21012024236023877,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4226061747","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.78617203,0.06827097,0.03587556,0.015364,0.0029118753,0.0063889665,0.000024434961,0.0008537353,0.08413843],"genre_scores_gemma":[0.98997885,0.00149563,0.0001132413,0.0077353697,0.00034793626,0.00015489374,0.000027609281,0.000029423758,0.00011703558],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99761254,0.000055362747,0.0008884882,0.00023931132,0.0008222555,0.00038204834],"domain_scores_gemma":[0.98366416,0.00013886076,0.015499268,0.0005146594,0.00017827013,0.0000047779818],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.004084806,0.00020650766,0.00037362528,0.00024052031,0.00043876725,0.0001306817,0.0009226739,0.000026207554,0.00033594892],"category_scores_gemma":[0.01051675,0.00018185758,0.00011868279,0.0020021363,0.00005434923,0.0029567748,0.0010731113,0.00046477697,0.00025712547],"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":[0.000074922646,0.00019069132,0.1967717,0.02315662,0.00007643082,0.000009655596,0.0004777595,0.020733738,0.00029162632,0.19146846,0.03700272,0.5297457],"study_design_scores_gemma":[0.0004005188,0.000007897429,0.07885943,0.002534504,0.00010894752,0.000005033511,0.00031929874,0.0044982317,0.0000049205883,0.0029965672,0.9099177,0.00034694097],"about_ca_topic_score_codex":0.0012879191,"about_ca_topic_score_gemma":0.000029285522,"teacher_disagreement_score":0.87291497,"about_ca_system_score_codex":0.00020024349,"about_ca_system_score_gemma":0.00003880249,"threshold_uncertainty_score":0.9978181},"labels":[],"label_agreement":null},{"id":"W4244673835","doi":"10.2308/accr-10392","title":"Book Reviews","year":2014,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"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":"Period (music); History; Sociology; Political science; Art","score_opus":0.013508656464023815,"score_gpt":0.23282196811583716,"score_spread":0.21931331165181334,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4244673835","genre_codex":"review","genre_gemma":"commentary","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0007917883,0.7057972,0.03547478,0.030449383,0.0010461578,0.0026465668,8.4589266e-7,0.0007046815,0.22308862],"genre_scores_gemma":[0.02374241,0.22118603,0.00033536303,0.7279771,0.008214604,0.00033379268,0.000028393508,0.0001770373,0.01800525],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979339,0.00005905668,0.0006650964,0.00041797172,0.00044393615,0.00048002126],"domain_scores_gemma":[0.9842294,0.00012084953,0.014499235,0.0010066166,0.00013264896,0.000011245408],"candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0042424323,0.00031593858,0.0005764067,0.0000674043,0.000413742,0.0003473835,0.00113685,0.000038443053,0.0020855656],"category_scores_gemma":[0.019352434,0.00020888832,0.00022821616,0.00069736404,0.00007877329,0.0012252324,0.00058886496,0.00031852679,0.012768307],"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":[0.0000012280929,0.000010505053,0.00086779793,0.0035112363,0.000010390669,8.1917227e-7,0.0000058074424,0.0000026664895,0.000009550865,0.0073045827,0.643081,0.34519443],"study_design_scores_gemma":[0.00011452544,0.0000026082307,0.0017531541,0.004335614,0.00017603829,0.0000022504387,0.0000031915754,0.00017245975,0.0000017750523,0.00059964834,0.9925635,0.00027524258],"about_ca_topic_score_codex":0.00011819603,"about_ca_topic_score_gemma":0.000011408862,"teacher_disagreement_score":0.69752777,"about_ca_system_score_codex":0.000029855697,"about_ca_system_score_gemma":0.000008105188,"threshold_uncertainty_score":0.9988267},"labels":[],"label_agreement":null},{"id":"W4283018764","doi":"10.2308/tar-2021-0319","title":"Economic Determinants and Consequences of Performance Target Difficulty","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"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; Quarter (Canadian coin); Executive compensation; Incentive; Chief executive officer; Compensation (psychology); Cash; Stock options; Business; Stock (firearms); Economics; Econometrics; Accounting; Psychology; Finance; Microeconomics; Management","score_opus":0.012047456976076055,"score_gpt":0.22337041087489026,"score_spread":0.2113229538988142,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4283018764","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98046535,0.012779561,0.00011334347,0.0013753251,0.0002668757,0.00051659025,0.000006776155,0.000064066626,0.004412119],"genre_scores_gemma":[0.9913007,0.005170447,0.00004598466,0.0028932807,0.0002138482,0.00006705899,0.000006073591,0.000020967747,0.00028162586],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987894,0.000025685269,0.00041969863,0.00026013696,0.0002566811,0.00024835087],"domain_scores_gemma":[0.9914797,0.00006734564,0.008096752,0.00030850215,0.000042265063,0.0000054304323],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013630628,0.00016511268,0.0003393258,0.000054973094,0.00051605445,0.00008879955,0.00059989817,0.000013022959,0.0006620328],"category_scores_gemma":[0.00095401524,0.00012490402,0.00006642266,0.00024116009,0.00016236106,0.0005858874,0.0008882659,0.00018512909,0.000104848405],"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":[0.000036456382,0.000062587394,0.56909126,0.013444444,0.0000822289,0.000012057465,0.00013698947,0.00060746685,0.0003062867,0.008324778,0.017230645,0.3906648],"study_design_scores_gemma":[0.0002320615,0.000014059355,0.068829775,0.0012488331,0.00014338703,0.00001830507,0.00011921859,0.0014011693,0.0000642334,0.00040435413,0.92721057,0.0003140117],"about_ca_topic_score_codex":0.00023891834,"about_ca_topic_score_gemma":0.00001363956,"teacher_disagreement_score":0.90997994,"about_ca_system_score_codex":0.00003809362,"about_ca_system_score_gemma":0.000021767646,"threshold_uncertainty_score":0.7248795},"labels":[],"label_agreement":null},{"id":"W4294997406","doi":"10.2308/tar-2021-0176","title":"Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":26,"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":"Profitability index; Rate of return; Economics; Return on capital employed; Capital (architecture); Internal rate of return; Cost of capital; Market power; Business; Monetary economics; Finance; Production (economics); Microeconomics; Human capital; Incentive; Financial capital; Market economy; Capital formation","score_opus":0.018866792380014336,"score_gpt":0.24244453659658788,"score_spread":0.22357774421657353,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4294997406","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.7823515,0.15156418,0.00016340552,0.035963666,0.0010146244,0.0020413413,0.000045274333,0.0005418558,0.02631418],"genre_scores_gemma":[0.9905118,0.004045457,0.000010532623,0.0033631756,0.0007794233,0.00024995362,0.000010912684,0.0000361555,0.0009925994],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99854404,0.000013849366,0.0003028069,0.00039651644,0.00041711968,0.0003256725],"domain_scores_gemma":[0.99853325,0.00004330897,0.00070642424,0.00051881286,0.00019354495,0.0000046877108],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006862682,0.00021003903,0.0003222777,0.000113367736,0.00062336464,0.00031577513,0.0010487387,0.000024776524,0.0005415016],"category_scores_gemma":[0.00032540137,0.0001520053,0.00011776393,0.0015481259,0.00010987122,0.0012679858,0.0008801971,0.0003971695,0.00049830705],"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":[0.00010247473,0.0005550171,0.28807855,0.005301786,0.00026084125,0.00016098756,0.0008287162,0.00028982034,0.00008766509,0.1856085,0.11545891,0.40326673],"study_design_scores_gemma":[0.00026996038,0.000015654181,0.010804093,0.000942844,0.00008107452,0.000022343038,0.0011108387,0.0001474809,0.0000039739034,0.009086482,0.97715783,0.00035740703],"about_ca_topic_score_codex":0.00012531901,"about_ca_topic_score_gemma":0.0000064492892,"teacher_disagreement_score":0.8616989,"about_ca_system_score_codex":0.00006442597,"about_ca_system_score_gemma":0.00003177568,"threshold_uncertainty_score":0.6404895},"labels":[],"label_agreement":null},{"id":"W4308725677","doi":"10.2308/tar-2020-0191","title":"Audit Quality and Investment Efficiency with Endogenous Analyst Information","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","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":"University of Alberta","funders":"","keywords":"Audit; Business; Incentive; Liability; Hedge; Information asymmetry; Quality audit; Limited liability; Investment (military); Accounting; Enterprise value; Production (economics); Value (mathematics); Actuarial science; Economics; Finance; Microeconomics","score_opus":0.024334405933959913,"score_gpt":0.23441078233986365,"score_spread":0.21007637640590374,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308725677","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.6203185,0.0749866,0.032487255,0.03520221,0.0010202033,0.008296834,0.000038152622,0.0013332585,0.22631702],"genre_scores_gemma":[0.94122493,0.0016147977,0.00008982459,0.05628464,0.00028457615,0.0002312541,0.00005213989,0.000028102431,0.00018972343],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99812186,0.00005600185,0.00051448564,0.00024980438,0.0007378848,0.00031998046],"domain_scores_gemma":[0.9892547,0.000073480995,0.0100659495,0.0004728987,0.00012304136,0.000009926958],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0029395558,0.0002090984,0.0003193582,0.00010608016,0.001028185,0.0003243716,0.00055082137,0.000013353167,0.00036788444],"category_scores_gemma":[0.0023021903,0.00014567483,0.00006470202,0.0010215993,0.00007827413,0.0013087546,0.0008766404,0.00027374094,0.00019394778],"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":[0.00011348568,0.00032579826,0.09251397,0.026498754,0.00045683398,0.000041470066,0.0010931133,0.003953834,0.00015191858,0.16842501,0.057361074,0.6490647],"study_design_scores_gemma":[0.00031609734,0.000017030257,0.01805143,0.0004985647,0.00025068302,0.000016749162,0.00026611282,0.00040165707,0.0000018427957,0.00045928612,0.9794197,0.00030081373],"about_ca_topic_score_codex":0.00085644907,"about_ca_topic_score_gemma":0.000025459974,"teacher_disagreement_score":0.92205864,"about_ca_system_score_codex":0.00008390977,"about_ca_system_score_gemma":0.000030023359,"threshold_uncertainty_score":0.7908071},"labels":[],"label_agreement":null},{"id":"W4308912056","doi":"10.2308/accr-10819","title":"October 2022 Placement Ads","year":2022,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Economic Systems and Logistics Management","field":"Economics, Econometrics and Finance","cited_by":0,"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":"Business; Computer science; Economics","score_opus":0.04242085579644865,"score_gpt":0.2288853004477642,"score_spread":0.18646444465131556,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4308912056","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.014550572,0.661255,0.00076139544,0.01290948,0.0032238157,0.00208169,0.00016088625,0.00012409792,0.30493304],"genre_scores_gemma":[0.8834315,0.056346506,0.00017673182,0.029041944,0.0006235593,0.0012921679,0.00006179199,0.00008330334,0.028942486],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986713,0.000039834016,0.0006931184,0.00029942268,0.00005437083,0.00024195196],"domain_scores_gemma":[0.9987202,0.000059281007,0.00057136745,0.00061438966,0.000011831809,0.0000228925],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.003701988,0.00012022187,0.00037409132,0.000060678845,0.00038449536,0.000054030617,0.00057769037,0.000012631457,0.008787319],"category_scores_gemma":[0.00010009338,0.000107871296,0.00012969872,0.00022004936,0.000022653674,0.00006925235,0.00051306665,0.0001807049,0.0015157377],"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":[0.000004513001,0.00008053759,0.014829868,0.0010595372,0.00013596882,0.0000044179533,0.00016138711,0.00053898245,0.0000011600989,0.60529447,0.3727116,0.005177582],"study_design_scores_gemma":[0.00012325216,0.000018138882,0.0017783619,0.00008520721,0.00001645891,0.000005647149,0.00007622164,0.00037575467,2.2533008e-7,0.0043832297,0.99298537,0.00015211628],"about_ca_topic_score_codex":0.00028929426,"about_ca_topic_score_gemma":0.000006667758,"teacher_disagreement_score":0.8688809,"about_ca_system_score_codex":0.00016852043,"about_ca_system_score_gemma":0.000010319515,"threshold_uncertainty_score":0.9992617},"labels":[],"label_agreement":null},{"id":"W4372257359","doi":"10.2308/tar-2019-0405","title":"Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability","year":2023,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":28,"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":"Comparability; Legitimacy; Accounting; Financial statement; Business; Sample (material); Audit; Metropolitan area; Financial accounting; Marketing; Accounting information system","score_opus":0.06579390263490537,"score_gpt":0.300943302473849,"score_spread":0.23514939983894362,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4372257359","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9531106,0.019920396,0.0014664693,0.019051101,0.0013216467,0.0020102817,0.000019395691,0.0010447011,0.002055446],"genre_scores_gemma":[0.9682789,0.008179573,0.00010842426,0.019285835,0.003037281,0.00022900439,0.00007879925,0.000108841006,0.0006933712],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9952294,0.00009671212,0.0012823213,0.0010500582,0.0012836667,0.0010578256],"domain_scores_gemma":[0.98512524,0.0006627105,0.01233251,0.001494026,0.00035579863,0.000029728712],"candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0056820763,0.00059159397,0.0008435315,0.00017172088,0.0008123154,0.0008676197,0.0020794687,0.00019019426,0.0017427588],"category_scores_gemma":[0.026405763,0.00046473916,0.0002958586,0.0023583393,0.0002848363,0.0025125155,0.0016428676,0.0012788448,0.0087584015],"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":[0.000042457596,0.00010666861,0.3470906,0.008323582,0.00012941976,0.00004302431,0.0004287638,0.00042226547,0.00014299178,0.0010917349,0.47907004,0.16310847],"study_design_scores_gemma":[0.0003757993,0.0000082348015,0.29656902,0.013378507,0.00037801603,0.0000016022676,0.0003629043,0.0008717094,0.000014828273,0.0021761484,0.68510205,0.0007612199],"about_ca_topic_score_codex":0.0024595023,"about_ca_topic_score_gemma":0.00013696741,"teacher_disagreement_score":0.206032,"about_ca_system_score_codex":0.00017245994,"about_ca_system_score_gemma":0.00009589243,"threshold_uncertainty_score":0.9997804},"labels":[],"label_agreement":null},{"id":"W4380741025","doi":"10.2308/tar-2020-0637","title":"Insurance Rate Regulation, Management of the Loss Reserve and Pricing","year":2023,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Insurance and Financial Risk Management","field":"Economics, Econometrics and Finance","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":"Accrual; Cartel; Deregulation; Enforcement; Earnings management; Economics; Business; Accounting; Monetary economics; Earnings; Microeconomics; Incentive; Macroeconomics","score_opus":0.02935700842346931,"score_gpt":0.23849630081702664,"score_spread":0.20913929239355733,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4380741025","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.82346404,0.14277996,0.00018236451,0.009832395,0.00059935835,0.0015265143,0.00003176253,0.00007238961,0.021511218],"genre_scores_gemma":[0.8555917,0.14236218,0.00004262893,0.0006881406,0.000042405987,0.000037138445,0.0000022110844,0.000012710176,0.001220872],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9990334,0.0000257517,0.000507582,0.00019843118,0.00005392665,0.00018092625],"domain_scores_gemma":[0.9989178,0.000044950546,0.00046713444,0.0005271823,0.000033802597,0.0000090987605],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025815687,0.00009209554,0.00027167078,0.00004662776,0.00020307412,0.000031015297,0.0003747263,0.000020649626,0.000023067618],"category_scores_gemma":[0.00010426696,0.00006259054,0.00007779442,0.0009179283,0.000063774074,0.00013591765,0.00026152897,0.000082570994,0.000168057],"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":[0.000009814241,0.000023939074,0.3455615,0.008434894,0.00011454034,0.000004112469,0.00038740318,0.00017862188,0.000006643771,0.5878661,0.0091067655,0.04830566],"study_design_scores_gemma":[0.000115356976,0.0000039107545,0.86890006,0.0017475066,0.000014981973,6.674214e-7,0.000022185872,0.00016252775,0.000009326034,0.025670027,0.10326267,0.00009078731],"about_ca_topic_score_codex":0.00008376567,"about_ca_topic_score_gemma":0.000007133834,"teacher_disagreement_score":0.5621961,"about_ca_system_score_codex":0.000018389348,"about_ca_system_score_gemma":0.0000035977255,"threshold_uncertainty_score":0.2552368},"labels":[],"label_agreement":null},{"id":"W4383875545","doi":"10.2308/tar-2021-0551","title":"Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs","year":2023,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":35,"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":"Construct (python library); Variety (cybernetics); Value (mathematics); Psychology; Perception; Face (sociological concept); Construct validity; Psychometrics; Computer science; Sociology","score_opus":0.05107072870377125,"score_gpt":0.26903428727803935,"score_spread":0.2179635585742681,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4383875545","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92766684,0.015203612,0.00024843778,0.03972388,0.003655804,0.0024259344,0.000024415145,0.0008921259,0.01015897],"genre_scores_gemma":[0.88773715,0.005474544,0.00013412735,0.10147685,0.0030034739,0.00021981826,0.00006421906,0.0000817176,0.0018080751],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9981929,0.000020469966,0.000416114,0.00033441093,0.0006228259,0.00041324686],"domain_scores_gemma":[0.99876016,0.00008142165,0.00044628957,0.00047849995,0.0002188771,0.000014728212],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0017561769,0.00021799938,0.00032338448,0.00010722813,0.00041262415,0.00020075306,0.0006792294,0.00004386366,0.00012253942],"category_scores_gemma":[0.00057569274,0.00014966131,0.000097156306,0.0015197127,0.00004389098,0.0007077978,0.00045967914,0.00021964437,0.005748589],"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":[0.00004925624,0.00007656548,0.24573478,0.009536325,0.00011092016,0.00008218918,0.00013655549,0.00013419466,0.0009573723,0.035242807,0.53479624,0.17314282],"study_design_scores_gemma":[0.0003470136,0.000005201342,0.10148954,0.012094417,0.00013609773,0.000007013636,0.000061931685,0.00014489425,0.000035378383,0.0042114994,0.8810015,0.0004655313],"about_ca_topic_score_codex":0.00020779576,"about_ca_topic_score_gemma":0.000091854105,"teacher_disagreement_score":0.34620526,"about_ca_system_score_codex":0.000037122405,"about_ca_system_score_gemma":0.000057706064,"threshold_uncertainty_score":0.9950256},"labels":[],"label_agreement":null},{"id":"W4385460277","doi":"10.2308/tar-2020-0197","title":"Tainted Executives as Outside Directors","year":2023,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","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":"McGill University","funders":"","keywords":"Corporate governance; Accounting; Business; Sample (material); Control (management); Management; Finance; Economics","score_opus":0.02560314970077715,"score_gpt":0.25743986978134575,"score_spread":0.2318367200805686,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4385460277","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8240485,0.04380714,0.00004418278,0.033463806,0.0016732832,0.0016663598,0.000009772179,0.0018124948,0.093474455],"genre_scores_gemma":[0.9343829,0.027889764,0.000011330026,0.030108105,0.0016969859,0.00010836467,0.00003618073,0.000070748676,0.005695588],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986842,0.0000151757895,0.00032904022,0.00028366156,0.00031219533,0.0003756909],"domain_scores_gemma":[0.9988046,0.00010225472,0.00045789583,0.0004809858,0.00014752964,0.000006712073],"candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011131364,0.00020541184,0.00031876823,0.0000820529,0.0002777422,0.00017634014,0.0005651848,0.000032742162,0.00027809743],"category_scores_gemma":[0.00085541594,0.00013625821,0.00014756147,0.0018720009,0.000062110455,0.0007725311,0.0002533308,0.0001646268,0.011055866],"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":[0.000024276358,0.000046733327,0.08285808,0.00529426,0.000074479656,0.000077529774,0.00007818984,0.000030115249,0.00025845296,0.015496416,0.78622854,0.10953291],"study_design_scores_gemma":[0.000116004856,0.0000024547724,0.12346155,0.0027342646,0.000084785155,0.000003055133,0.000042911397,0.000142126,0.000013705446,0.0017931963,0.8713786,0.00022733567],"about_ca_topic_score_codex":0.00080717326,"about_ca_topic_score_gemma":0.000051553907,"teacher_disagreement_score":0.110334426,"about_ca_system_score_codex":0.000019262163,"about_ca_system_score_gemma":0.000025010151,"threshold_uncertainty_score":0.98971415},"labels":[],"label_agreement":null},{"id":"W4386824396","doi":"10.2308/tar-2020-0751","title":"Do Performance-Contingent Incentives Help or Hinder Divergent Thinking?","year":2023,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","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":"University of Waterloo","funders":"","keywords":"Incentive; Divergent thinking; Microeconomics; Psychology; Economics; Computer science; Social psychology; Cognitive psychology; Creativity","score_opus":0.08059226128753477,"score_gpt":0.3722799828506425,"score_spread":0.29168772156310774,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4386824396","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.92239106,0.05224662,7.384833e-7,0.0066966168,0.0010138225,0.00097373035,0.0000036338847,0.0002985063,0.016375275],"genre_scores_gemma":[0.7086348,0.2861856,0.000054996854,0.0018420444,0.00033977357,0.00012287531,0.0000043647124,0.000022072909,0.0027935102],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984204,0.00013277003,0.0003443968,0.00025737422,0.00038622683,0.00045879857],"domain_scores_gemma":[0.9992165,0.00014024191,0.00022967557,0.0002896198,0.000078912,0.000045040957],"candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0028778508,0.00015684452,0.00029970362,0.00004038651,0.0016722007,0.00016334193,0.00070280925,0.000038966202,0.00058620656],"category_scores_gemma":[0.00026270663,0.00009823819,0.000120693294,0.0005123089,0.00025128428,0.000338314,0.00055768376,0.00014924054,0.0012405728],"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":[0.00004905101,0.00019614535,0.5445466,0.00222316,0.0002855095,0.000020366326,0.10307653,0.000010439936,0.00020985665,0.0148021355,0.11932501,0.21525516],"study_design_scores_gemma":[0.000406846,0.00006595538,0.052324086,0.005842805,0.0002752749,0.000003153666,0.023239112,0.00003386228,0.00029184902,0.0014379696,0.915251,0.0008280669],"about_ca_topic_score_codex":0.0005798575,"about_ca_topic_score_gemma":0.00019776853,"teacher_disagreement_score":0.79592603,"about_ca_system_score_codex":0.00016432223,"about_ca_system_score_gemma":0.000072524956,"threshold_uncertainty_score":0.9996275},"labels":[],"label_agreement":null},{"id":"W4401074102","doi":"10.2308/tar-2022-0279","title":"The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism","year":2024,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","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":"Queen's University","funders":"","keywords":"Conservatism; Spillover effect; Economics; Monetary economics; Business; Political science; Microeconomics; Law","score_opus":0.019071594463108705,"score_gpt":0.26552482710072384,"score_spread":0.24645323263761512,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4401074102","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8071737,0.18790147,0.00007087648,0.0022948405,0.0005963109,0.0011273327,0.0001648686,0.00002652495,0.0006440294],"genre_scores_gemma":[0.99326515,0.0061739013,0.0000058229016,0.00031640494,0.00006237322,0.00007233297,0.000009994733,0.000023529312,0.000070501614],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9983067,0.00017941042,0.00077691785,0.00035508012,0.00017267912,0.00020920504],"domain_scores_gemma":[0.9960863,0.0026572635,0.00053326477,0.0006287861,0.000075945354,0.00001845751],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0032560509,0.000221931,0.0005461781,0.000059779468,0.00022671543,0.000068153895,0.0004379057,0.00005693636,0.00006602752],"category_scores_gemma":[0.0016749059,0.00011861603,0.00021457992,0.00037181692,0.00029149873,0.00012134585,0.00011460989,0.00031896,0.00005080836],"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":[0.00014964207,0.00018352606,0.14939697,0.020429863,0.0003807895,0.000002110429,0.00068071636,0.0012081111,0.00018156835,0.7622496,0.022228561,0.04290854],"study_design_scores_gemma":[0.0016337711,0.00090719276,0.7460761,0.02496725,0.00042643325,0.000022540846,0.0000043294617,0.0972209,0.0017349641,0.07391269,0.052165173,0.0009286686],"about_ca_topic_score_codex":0.000021511723,"about_ca_topic_score_gemma":0.0000046833134,"teacher_disagreement_score":0.6883369,"about_ca_system_score_codex":0.000061034527,"about_ca_system_score_gemma":0.000042025196,"threshold_uncertainty_score":0.48370215},"labels":[],"label_agreement":null},{"id":"W4403204583","doi":"10.2308/tar-2021-0846","title":"Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals","year":2024,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Taxation and Legal Issues","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":"York University; University of Waterloo; University of Toronto","funders":"","keywords":"Business; Accounting","score_opus":0.03405675111810163,"score_gpt":0.29830876829004477,"score_spread":0.26425201717194313,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403204583","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.45029825,0.12127977,0.00015975907,0.013262505,0.0024115127,0.0019346563,0.000014483413,0.0008902924,0.40974876],"genre_scores_gemma":[0.99206996,0.0053750235,0.000047901805,0.0010183669,0.0002531377,0.000043436645,0.00000779459,0.00002729124,0.0011571156],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988692,0.000021797432,0.00046918882,0.00024563324,0.00019573212,0.00019846228],"domain_scores_gemma":[0.9990672,0.00017111101,0.0003452946,0.00032435937,0.00008239788,0.000009674777],"candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0009692522,0.00017533988,0.0003252245,0.00009897409,0.00016086888,0.00028349066,0.0003267673,0.00004152491,0.0037447507],"category_scores_gemma":[0.0001093648,0.000106386455,0.00013055852,0.0004179594,0.0001769027,0.00093758135,0.000032612646,0.00018939498,0.0021171977],"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":[0.00027578947,0.00015840653,0.0036185507,0.03154523,0.0013900466,0.0000804241,0.00092075975,0.0013374438,0.0009836877,0.8557041,0.018976802,0.085008755],"study_design_scores_gemma":[0.00024690738,0.000015893374,0.00039663303,0.004539613,0.0005069966,0.000014960581,0.00012843433,0.0003098828,0.00018709087,0.0008348246,0.9925897,0.0002290551],"about_ca_topic_score_codex":0.0018703132,"about_ca_topic_score_gemma":0.0002447313,"teacher_disagreement_score":0.9736129,"about_ca_system_score_codex":0.00003083365,"about_ca_system_score_gemma":0.000088448425,"threshold_uncertainty_score":0.9986598},"labels":[],"label_agreement":null},{"id":"W4403631718","doi":"10.2308/tar-2022-0610","title":"Does Convergence with International Standards on Auditing Improve Audit Quality?","year":2024,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia; University of Toronto","funders":"","keywords":"Comparability; Audit; Accounting; Quality audit; Enforcement; Business; Convergence (economics); Quality (philosophy); Control (management); Economics; Political science","score_opus":0.010990802577111278,"score_gpt":0.27451703057316856,"score_spread":0.2635262279960573,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403631718","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10009777,0.051873364,0.14140955,0.20651318,0.026934663,0.0072786375,0.00029865073,0.005578015,0.4600162],"genre_scores_gemma":[0.9599325,0.007304447,0.00014507867,0.022336101,0.005565298,0.00015442111,0.000039034967,0.00012449324,0.0043986407],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969539,0.000033034707,0.0005927625,0.0006417753,0.0013344273,0.00044409174],"domain_scores_gemma":[0.9928983,0.00026215293,0.0058591827,0.0005824622,0.00038488398,0.0000130255285],"candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0036550716,0.00035082307,0.00038413217,0.00012011402,0.0003460011,0.0010707588,0.000986441,0.000040999887,0.0016055751],"category_scores_gemma":[0.0066832514,0.00017705404,0.00015561383,0.000732519,0.00012084154,0.001480485,0.00047773606,0.0004796572,0.0012742734],"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":[0.00005824871,0.00005199259,0.0076120957,0.015988514,0.00035808142,0.00007827177,0.00009170507,0.00010722932,0.00016035957,0.0983005,0.09331573,0.78387725],"study_design_scores_gemma":[0.00015735273,0.000008690033,0.002033755,0.01082043,0.00016131952,0.0000026181183,0.00007133867,0.00061085547,0.000021975256,0.0010316212,0.98472434,0.00035570303],"about_ca_topic_score_codex":0.00030467,"about_ca_topic_score_gemma":0.00006355219,"teacher_disagreement_score":0.8914086,"about_ca_system_score_codex":0.00016725955,"about_ca_system_score_gemma":0.00007444412,"threshold_uncertainty_score":0.9999662},"labels":[],"label_agreement":null},{"id":"W4403978442","doi":"10.2308/tar-2021-0604","title":"Bank Entry Barriers and Firms’ Risk-Taking","year":2024,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"Temple University; Queen's University; Drexel University","keywords":"Business; Financial system; Finance; Accounting","score_opus":0.019383934775450466,"score_gpt":0.24818108267204994,"score_spread":0.22879714789659947,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4403978442","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.26508227,0.7235048,0.0004105366,0.0021416638,0.0005227911,0.00034510286,0.0000268945,0.00011588706,0.0078500835],"genre_scores_gemma":[0.9202439,0.078703396,0.00013747266,0.00053422106,0.00015775934,0.000018599218,0.0000030006447,0.000024508789,0.00017711092],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987626,0.000036478566,0.00052995904,0.00038621048,0.000050186016,0.00023457152],"domain_scores_gemma":[0.99874306,0.00023370054,0.0005123681,0.00045484115,0.000021661108,0.000034388275],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0031605635,0.0001363281,0.00031061997,0.00007088595,0.00026126596,0.00023196066,0.00026983852,0.000046435893,0.00078469067],"category_scores_gemma":[0.0019154969,0.00010909524,0.000107190644,0.00044855557,0.00009240053,0.00023252884,0.000099792735,0.00021791714,0.0003322487],"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":[0.0000025834556,0.000022602386,0.58688956,0.007345119,0.00011453334,0.0000036075187,0.00148434,0.000048046928,0.000004133076,0.22631428,0.0063684774,0.17140274],"study_design_scores_gemma":[0.00015674233,0.00002073133,0.29613614,0.004470574,0.00012608258,0.000032562173,0.000055167082,0.007867407,0.000006272406,0.08177243,0.608812,0.0005439222],"about_ca_topic_score_codex":0.00014708913,"about_ca_topic_score_gemma":0.000010022276,"teacher_disagreement_score":0.6551616,"about_ca_system_score_codex":0.00006743474,"about_ca_system_score_gemma":0.000023066861,"threshold_uncertainty_score":0.8591812},"labels":[],"label_agreement":null},{"id":"W4406457394","doi":"10.2308/tar-2022-0074","title":"Two-Sided Matching in the Audit Market","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Game Theory and Voting Systems","field":"Economics, Econometrics and Finance","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":"McMaster University","funders":"","keywords":"Audit; Matching (statistics); Business; Accounting; Mathematics; Statistics","score_opus":0.02472419149471776,"score_gpt":0.2652120769356813,"score_spread":0.2404878854409635,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406457394","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.12170637,0.28667605,0.00038729573,0.020805692,0.0010885885,0.001352654,0.000013624208,0.00008474442,0.567885],"genre_scores_gemma":[0.98115057,0.0067342487,0.000047485053,0.009232754,0.00013550273,0.000065639935,0.0000020044336,0.0000121655685,0.0026196374],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99865377,0.0001719564,0.000680702,0.00022067725,0.000036674977,0.00023619668],"domain_scores_gemma":[0.99834853,0.00064709596,0.00036212275,0.00061895367,0.000014452499,0.000008827729],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.010464042,0.00012316756,0.00040508076,0.000076832526,0.00017158175,0.00011625637,0.0007774986,0.000030670784,0.0002819727],"category_scores_gemma":[0.00082656334,0.00007943168,0.00011766862,0.0005441275,0.000035244873,0.000118705575,0.00009301326,0.00025790054,0.0005248801],"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":[0.000006000915,0.000033977365,0.012855918,0.0019942492,0.0000427184,0.0000031198902,0.0006376679,0.000017015054,0.000004869875,0.95524794,0.023867799,0.005288708],"study_design_scores_gemma":[0.0005227435,0.000010868207,0.030823087,0.012610663,0.00005509579,0.000024638899,0.0004941968,0.00034565176,0.0000055316423,0.43541738,0.5193,0.0003901584],"about_ca_topic_score_codex":0.00033873515,"about_ca_topic_score_gemma":0.000037859343,"teacher_disagreement_score":0.8594442,"about_ca_system_score_codex":0.00003595523,"about_ca_system_score_gemma":0.000013555486,"threshold_uncertainty_score":0.67464465},"labels":[],"label_agreement":null},{"id":"W4409161074","doi":"10.2308/tar-2023-0374","title":"Investor Relations and Private Debt Markets","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"State Capitalism and Financial Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Financial system; Debt; Business; Monetary economics; Economics; Finance","score_opus":0.011490034145612501,"score_gpt":0.22771462720140398,"score_spread":0.21622459305579148,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4409161074","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.37428012,0.39156064,0.000406802,0.04003785,0.0012886582,0.0015892652,0.0000068898003,0.00031820926,0.19051154],"genre_scores_gemma":[0.7261826,0.109200984,0.0004924899,0.15320124,0.0016531864,0.00019803368,0.000035424167,0.000075722965,0.008960347],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9992491,0.000010187721,0.0002562369,0.00018618097,0.00012023341,0.00017808915],"domain_scores_gemma":[0.99930936,0.00008148215,0.00022542183,0.00030347164,0.000075762386,0.000004514545],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006836374,0.00012655093,0.00020007881,0.0000508342,0.0002842385,0.00016973498,0.00027185134,0.000030984538,0.000084685154],"category_scores_gemma":[0.0008146305,0.000088417284,0.00005264639,0.0005761092,0.0000711438,0.0006236289,0.00023662247,0.000121146215,0.0002166104],"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":[0.00001012895,0.00002030852,0.043287013,0.004196709,0.000028826384,0.0000038333155,0.000029043982,5.86541e-7,0.000036394817,0.66412723,0.2262142,0.062045746],"study_design_scores_gemma":[0.00010064753,5.8584953e-7,0.1567647,0.0021779344,0.00009807303,0.0000010492757,0.0000074853747,0.00007683708,0.0000014426814,0.013772631,0.8268913,0.000107308464],"about_ca_topic_score_codex":0.000116715215,"about_ca_topic_score_gemma":0.000015170382,"teacher_disagreement_score":0.65035456,"about_ca_system_score_codex":0.000014914172,"about_ca_system_score_gemma":0.000018003528,"threshold_uncertainty_score":0.3605552},"labels":[],"label_agreement":null},{"id":"W4409668021","doi":"10.2308/tar-2024-0046","title":"Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"FinTech, Crowdfunding, Digital Finance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Business; Mobile phone; Through-the-lens metering; Finance; Lens (geology); Financial system; Computer science; Telecommunications; Engineering","score_opus":0.024719809581667355,"score_gpt":0.26759553313139683,"score_spread":0.24287572354972947,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4409668021","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.13867095,0.20464376,0.0015523267,0.01474086,0.0017602277,0.0033914398,0.000060089984,0.00043943353,0.6347409],"genre_scores_gemma":[0.9794873,0.010987917,0.00005644534,0.007664906,0.000517392,0.000047567224,0.000052513686,0.000035752517,0.0011501836],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9983539,0.000011744515,0.0005935604,0.00042648066,0.00026543016,0.00034890167],"domain_scores_gemma":[0.9979502,0.00026090478,0.00052419765,0.0011349473,0.00012589329,0.0000038709723],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0011017505,0.00025644276,0.00046533643,0.0000735948,0.0003900897,0.0005979768,0.0014984274,0.00005208898,0.000051601906],"category_scores_gemma":[0.0014830751,0.00015790966,0.000101899255,0.0011406,0.00027006798,0.0034878976,0.0020646753,0.0002640272,0.00015970742],"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":[0.000050824743,0.00020860421,0.015656698,0.02292704,0.00016113087,0.000010617233,0.00025079798,0.000015397249,0.0002515278,0.29570746,0.25631997,0.40843993],"study_design_scores_gemma":[0.00015955127,0.0000044338935,0.0013762238,0.0054754205,0.00016349097,0.000004417181,0.000079483005,0.00017916752,0.000036528872,0.0073387274,0.98497933,0.00020321256],"about_ca_topic_score_codex":0.000151691,"about_ca_topic_score_gemma":0.000020029245,"teacher_disagreement_score":0.8408164,"about_ca_system_score_codex":0.000019827072,"about_ca_system_score_gemma":0.00004210532,"threshold_uncertainty_score":0.6439369},"labels":[],"label_agreement":null},{"id":"W4410489652","doi":"10.2308/tar-2023-0306","title":"Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Externality; Business; Investment (military); Public disclosure; Voluntary disclosure; Monetary economics; Accounting; Finance; Industrial organization; Economics; Microeconomics; Political science","score_opus":0.035581061018741623,"score_gpt":0.26043030844348847,"score_spread":0.22484924742474685,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410489652","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.631999,0.29597342,0.007976323,0.044243287,0.00091956597,0.0021248204,0.000015370784,0.00036914292,0.016379017],"genre_scores_gemma":[0.92788637,0.030349953,0.00017369619,0.038169608,0.00085434853,0.00015427364,0.000015927939,0.000057549285,0.0023382744],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.997475,0.0000745448,0.0008589007,0.0005045917,0.00063880923,0.00044815472],"domain_scores_gemma":[0.9808613,0.00036478392,0.017354766,0.0011539168,0.00025242017,0.000012787347],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0015606204,0.00036562516,0.0006669594,0.00011745922,0.00030792863,0.00051157514,0.0016643307,0.000055418004,0.00058814674],"category_scores_gemma":[0.015718948,0.00025316558,0.000234839,0.001033511,0.00016512503,0.0016577181,0.0013127371,0.00031010757,0.00030548],"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":[0.000017693594,0.000090258814,0.7793807,0.014973429,0.00028584644,0.000014420726,0.0000794492,0.000026900943,0.00010317784,0.03197152,0.0741539,0.0989027],"study_design_scores_gemma":[0.0001912822,0.0000031796058,0.28348392,0.033133097,0.00034253707,4.213761e-7,0.00015323539,0.00008877407,0.000022967526,0.008570383,0.6737169,0.00029329062],"about_ca_topic_score_codex":0.0025230092,"about_ca_topic_score_gemma":0.00033048497,"teacher_disagreement_score":0.599563,"about_ca_system_score_codex":0.00007253403,"about_ca_system_score_gemma":0.000036196183,"threshold_uncertainty_score":0.9999921},"labels":[],"label_agreement":null},{"id":"W4410557417","doi":"10.2308/tar-2024-0499","title":"Tax, Technology, and Craftsmanship","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","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":"Western University","funders":"","keywords":"Business; Economics; Accounting","score_opus":0.034395653468832145,"score_gpt":0.2616598758470087,"score_spread":0.2272642223781766,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410557417","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.009909166,0.81806207,0.0004490036,0.06571948,0.00019010612,0.0002758182,0.0000060201246,0.00007428646,0.10531404],"genre_scores_gemma":[0.8553785,0.12926506,0.00022327108,0.009552385,0.00003890629,0.00007530494,8.607282e-7,0.0000071853633,0.0054585],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9994945,0.0000049529262,0.00024291968,0.00014346877,0.000010565972,0.00010357788],"domain_scores_gemma":[0.99953514,0.000032649714,0.00016830208,0.00023836899,0.00001972665,0.0000058296437],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00045937483,0.00006358045,0.00021870257,0.000091319336,0.00016386002,0.000032331453,0.00018726668,0.000023153414,0.000064967404],"category_scores_gemma":[0.00032531747,0.000049536204,0.000032720236,0.000509911,0.00007364938,0.00005229135,0.00010605331,0.00008972279,0.00027548804],"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":[6.2647155e-7,0.000007586645,0.13826634,0.0007021604,0.000030596195,2.0081471e-7,0.00002438468,1.7028039e-7,0.0000014363799,0.8163965,0.020251743,0.024318265],"study_design_scores_gemma":[0.00006201235,0.0000026889636,0.058291677,0.0006962309,0.000009897016,0.0000012527756,0.00003165625,0.000010976275,0.0000026205473,0.11156219,0.8292614,0.00006738487],"about_ca_topic_score_codex":0.00001624602,"about_ca_topic_score_gemma":0.0000059880713,"teacher_disagreement_score":0.84546936,"about_ca_system_score_codex":0.000011122567,"about_ca_system_score_gemma":0.000004416754,"threshold_uncertainty_score":0.35409334},"labels":[],"label_agreement":null},{"id":"W4411144910","doi":"10.2308/tar-2023-0253","title":"Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","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":"McGill University","funders":"","keywords":"Accounting; Business","score_opus":0.015013681030238256,"score_gpt":0.28509203047739284,"score_spread":0.2700783494471546,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411144910","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.86940217,0.068014406,0.03295345,0.023155594,0.00071231613,0.0016363701,0.000007642433,0.00014222873,0.0039758435],"genre_scores_gemma":[0.9814423,0.005433652,0.00016618706,0.0120670665,0.0006541756,0.000052332005,0.000011260274,0.00002099878,0.0001520655],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9980684,0.000048443584,0.0006929797,0.00038381672,0.0005152482,0.00029114398],"domain_scores_gemma":[0.9925356,0.00060723093,0.006123226,0.0004583816,0.00027002615,0.00000556098],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0028125658,0.00022809052,0.00032635036,0.000076228236,0.0005378403,0.0005475811,0.000962433,0.000030082385,0.00033746014],"category_scores_gemma":[0.006737514,0.00014736255,0.00010016697,0.0007425319,0.00012635892,0.0014217135,0.001032378,0.0002692736,0.000071247145],"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":[0.000014257974,0.000024265964,0.47525272,0.0030646217,0.00013822281,0.0000018803704,0.00029199824,0.00007114288,0.00076890003,0.012184947,0.01796059,0.49022645],"study_design_scores_gemma":[0.0006053596,0.000008969108,0.7087112,0.026239855,0.0008110921,0.0000028733466,0.0009692352,0.0028426808,0.00024311992,0.001947193,0.2571328,0.00048562034],"about_ca_topic_score_codex":0.0048564873,"about_ca_topic_score_gemma":0.00027900527,"teacher_disagreement_score":0.48974082,"about_ca_system_score_codex":0.000046217374,"about_ca_system_score_gemma":0.000051986284,"threshold_uncertainty_score":0.806592},"labels":[],"label_agreement":null},{"id":"W4411178444","doi":"10.2308/tar-2023-0450","title":"Reward Taxation, Reward Type, and Employee Effort","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Reward system; Business; Economics; Psychology; Neuroscience","score_opus":0.016515989136629036,"score_gpt":0.2538826008810018,"score_spread":0.23736661174437274,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411178444","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.614829,0.1740114,0.0005242501,0.061812673,0.0023819099,0.002876987,0.0000030203776,0.0009780641,0.14258268],"genre_scores_gemma":[0.88225985,0.024813747,0.00021853975,0.08515236,0.0011634021,0.00008189189,0.00004272708,0.000047587866,0.0062199],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99901855,0.000013315413,0.00035703575,0.00024147109,0.00017759837,0.00019205103],"domain_scores_gemma":[0.9985478,0.000056018587,0.0006091579,0.00039772154,0.00038290134,0.000006397595],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001069015,0.00016002188,0.00026043286,0.00009370151,0.0003090748,0.00027231622,0.00030944473,0.000035606565,0.00016183314],"category_scores_gemma":[0.0011833499,0.000110106994,0.000050460487,0.0013288952,0.00005929098,0.00054052065,0.0002218149,0.0001417494,0.0004638225],"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":[0.000025369582,0.00003483731,0.38945353,0.008737705,0.00006619414,0.0000038912644,0.000033275814,0.0000074541017,0.00012822032,0.053546924,0.45262673,0.095335856],"study_design_scores_gemma":[0.00015379072,0.0000021157875,0.106183924,0.0025205212,0.00013531026,0.0000018127815,0.00001849884,0.00006574857,0.000007883977,0.004426569,0.8863183,0.00016551458],"about_ca_topic_score_codex":0.00016481077,"about_ca_topic_score_gemma":0.000047919468,"teacher_disagreement_score":0.43369156,"about_ca_system_score_codex":0.0000159839,"about_ca_system_score_gemma":0.000037045473,"threshold_uncertainty_score":0.5961655},"labels":[],"label_agreement":null},{"id":"W4411871576","doi":"10.2308/tar-2023-0581","title":"Peer-to-Peer Recognition Leaderboards and Employee Proactive Helping Behavior","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Job Satisfaction and Organizational Behavior","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Business; Psychology; Marketing","score_opus":0.03482240090270107,"score_gpt":0.29379340457717,"score_spread":0.25897100367446896,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4411871576","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8291381,0.016295634,0.00060884136,0.12884127,0.0017134129,0.0049862005,0.00001888966,0.0007207775,0.017676864],"genre_scores_gemma":[0.9035568,0.0018085412,0.0006599563,0.08311685,0.0013186431,0.0006331805,0.00015964491,0.00010180687,0.008644573],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.99867773,0.000020594445,0.00033158893,0.00029829418,0.000446122,0.00022564616],"domain_scores_gemma":[0.99854666,0.000058841928,0.00014535435,0.000240215,0.0009971819,0.000011776664],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001050654,0.00019048702,0.00025581263,0.0001670384,0.00039165007,0.0003797741,0.00021626825,0.000051696858,0.00034245895],"category_scores_gemma":[0.0011213376,0.0001445052,0.00006415461,0.00092674425,0.00004357291,0.0007596503,0.0002033727,0.00020029301,0.0007014309],"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":[0.000025351726,0.0001093101,0.3156415,0.003027968,0.00008503855,0.0000058504033,0.00018478121,0.0000016705807,0.0007678614,0.004230317,0.10392807,0.5719923],"study_design_scores_gemma":[0.00036899655,0.0000059997246,0.61040807,0.002752713,0.0009186911,0.000008810581,0.00033173198,0.000013954474,0.00015944634,0.0008061332,0.38383022,0.00039525106],"about_ca_topic_score_codex":0.00019060819,"about_ca_topic_score_gemma":0.00004250435,"teacher_disagreement_score":0.57159704,"about_ca_system_score_codex":0.000045916277,"about_ca_system_score_gemma":0.000032159493,"threshold_uncertainty_score":0.9015709},"labels":[],"label_agreement":null},{"id":"W4413343950","doi":"10.2308/tar-2022-0492","title":"To Talk or Not to Talk: When Analysts with Social Ties to Firm Managers Acquire Bad News","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Misinformation and Its Impacts","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"National Office for Philosophy and Social Sciences; Ministry of Education of the People's Republic of China; Chinese University of Hong Kong; McGill University; Nanyang Technological University; National Natural Science Foundation of China","keywords":"Business; Interpersonal ties; Public relations; Accounting; Social media; Marketing; Psychology; Political science; Social psychology","score_opus":0.03753316590170358,"score_gpt":0.3660981368349031,"score_spread":0.32856497093319953,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4413343950","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.22204188,0.005203469,0.0009940575,0.46821466,0.000775526,0.0055581382,0.000025278565,0.0004333369,0.29675364],"genre_scores_gemma":[0.5483519,0.004720269,0.0015177166,0.3660963,0.0008305715,0.00007929705,0.000010484968,0.00004052959,0.07835295],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984124,0.00011921946,0.00035285862,0.00018696161,0.00052661024,0.00040199046],"domain_scores_gemma":[0.9991314,0.00010758863,0.00014664744,0.00031861587,0.00015736312,0.00013840645],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0017130406,0.00015864139,0.00035778503,0.00012455061,0.0008103826,0.000375995,0.0007054649,0.00004718669,0.0008588853],"category_scores_gemma":[0.0012488934,0.000095226285,0.00008692256,0.0015050953,0.0000602689,0.00044029864,0.00017655805,0.0000954247,0.00052484736],"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":[0.000079266414,0.000016512879,0.000121614656,0.00078701414,0.00007294318,0.0000033508054,0.053367537,0.000017493883,0.000018260975,0.0030958704,0.63269514,0.309725],"study_design_scores_gemma":[0.000088134,0.000025449976,0.0026766688,0.0018733535,0.00009050877,7.244284e-7,0.0081280675,0.0000040469436,0.000013764369,0.0000633662,0.98685324,0.00018268795],"about_ca_topic_score_codex":0.0019282756,"about_ca_topic_score_gemma":0.0052777072,"teacher_disagreement_score":0.3541581,"about_ca_system_score_codex":0.00012534624,"about_ca_system_score_gemma":0.00020519388,"threshold_uncertainty_score":0.94041914},"labels":[],"label_agreement":null},{"id":"W4414630304","doi":"10.2308/tar-2024-0405","title":"The Cost of Investor Protection: Bank Loan Contracting During SEC Investigations","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Law, logistics, and international trade","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":"Memorial University of Newfoundland","funders":"Lingnan University; National Natural Science Foundation of China","keywords":"Loan; Non-conforming loan; Participation loan; Debt; Enforcement; Scrutiny; Cross-collateralization; Information asymmetry","score_opus":0.041542708888364886,"score_gpt":0.26942005634356136,"score_spread":0.22787734745519647,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4414630304","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.15490139,0.11302658,0.0037034948,0.19452605,0.008046679,0.011130086,0.000022969596,0.0009575984,0.51368517],"genre_scores_gemma":[0.9835134,0.0037202816,0.000067888184,0.009454751,0.001403632,0.00021259171,0.00000996511,0.000024069921,0.0015933866],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987458,0.00003295426,0.0005625074,0.00018367285,0.0002590455,0.00021604284],"domain_scores_gemma":[0.9983816,0.00027716617,0.00060331484,0.0003720757,0.00035858373,0.0000072261896],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013212542,0.00014607224,0.00023643656,0.0000695453,0.0008287141,0.0002955246,0.00057456386,0.000037136655,0.000043925847],"category_scores_gemma":[0.0032091616,0.00009019981,0.000113084294,0.00054969674,0.00030309934,0.0005767024,0.00017320023,0.000249205,0.000067471294],"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":[0.0000285596,0.00010467984,0.012161235,0.01187032,0.0002745528,0.0000021935016,0.00008170843,0.00013094669,0.0012366422,0.9240262,0.024109488,0.025973465],"study_design_scores_gemma":[0.00033200206,0.0000031214604,0.018833542,0.0063322554,0.00026971273,0.000005602396,0.00013193137,0.0013905702,0.0003230066,0.017015202,0.95514023,0.00022282549],"about_ca_topic_score_codex":0.0004319535,"about_ca_topic_score_gemma":0.00010943922,"teacher_disagreement_score":0.93103075,"about_ca_system_score_codex":0.00004619,"about_ca_system_score_gemma":0.00005354515,"threshold_uncertainty_score":0.6373883},"labels":[],"label_agreement":null},{"id":"W4414871654","doi":"10.2308/tar-2023-0276","title":"The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","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","funders":"","keywords":"Sustainability reporting; Sustainability; Mandate; Comparability; Directive; Sustainability organizations; Investment (military); Corporate governance","score_opus":0.025664771029173535,"score_gpt":0.331154861002168,"score_spread":0.3054900899729945,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4414871654","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9587712,0.020421045,0.000036515594,0.0031949475,0.00017248715,0.0016730026,7.5113473e-7,0.000064366264,0.015665628],"genre_scores_gemma":[0.9981232,0.00042423466,0.000010747161,0.0010533789,0.00020831775,0.00006410777,0.0000075116295,0.000014208788,0.00009423642],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99452096,0.00013293227,0.0041389214,0.00032652408,0.000557066,0.00032356696],"domain_scores_gemma":[0.96995354,0.0010920947,0.024679622,0.0016344312,0.0026287576,0.000011586003],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.02399393,0.00021903275,0.0005371846,0.00009440594,0.0010849672,0.00016587123,0.00059950387,0.000056176566,0.000015586627],"category_scores_gemma":[0.09617888,0.00010765621,0.00041854355,0.0017692131,0.00045481714,0.0004375796,0.00041507048,0.0003317011,0.0000058064234],"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":[0.00015067271,0.00020266647,0.58893114,0.009237928,0.0003061162,0.00000866414,0.00020233208,0.0010047664,0.00077933696,0.14844234,0.0014971766,0.2492369],"study_design_scores_gemma":[0.00029121977,0.000028387136,0.7460688,0.009820368,0.0005919989,0.000017275299,0.002040471,0.0026401524,0.0004385414,0.17962074,0.058043607,0.00039845807],"about_ca_topic_score_codex":0.0020771844,"about_ca_topic_score_gemma":0.00008651926,"teacher_disagreement_score":0.24883842,"about_ca_system_score_codex":0.00030195632,"about_ca_system_score_gemma":0.0010312191,"threshold_uncertainty_score":0.9114344},"labels":[],"label_agreement":null},{"id":"W4415011307","doi":"10.2308/tar-2023-0680","title":"The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Job Satisfaction and Organizational Behavior","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"University of Illinois at Urbana-Champaign; Universiteit van Amsterdam; Tulane University; Georgia Institute of Technology; University of Pittsburgh; University of Alberta; University of Washington; Emory University","keywords":"Perception; Affect (linguistics); Self-monitoring; Human resource management","score_opus":0.029267578125825117,"score_gpt":0.3497215852748889,"score_spread":0.3204540071490638,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4415011307","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9947439,0.0027366355,0.000009206142,0.0009348266,0.0003150086,0.000713552,0.0000015625968,0.000020654537,0.0005246514],"genre_scores_gemma":[0.99822694,0.0010542744,0.000022979253,0.00027666322,0.00009824965,0.00005031407,0.0000022423665,0.0000103571065,0.000257981],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99913037,0.000055775497,0.00032208208,0.00012498046,0.0002593089,0.00010750787],"domain_scores_gemma":[0.9990006,0.00036674255,0.00021054808,0.00024122186,0.00017643775,0.000004421066],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013555706,0.00010895465,0.00020310111,0.000098454,0.00034038094,0.00006641722,0.00020417165,0.000021902979,0.000024448647],"category_scores_gemma":[0.0006992062,0.0000631046,0.000046467117,0.0005983121,0.000053614236,0.00029411016,0.00014656883,0.00009108702,0.000032888893],"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":[0.00011765466,0.000013610355,0.9359798,0.00094252784,0.00002736684,1.6564493e-7,0.00003240501,0.000012890969,0.00045978063,0.0016355672,0.00067880255,0.060099434],"study_design_scores_gemma":[0.0002837371,0.000045286786,0.9897814,0.0030773606,0.00040533146,3.1906046e-7,0.00003214913,0.00001645584,0.0011047734,0.00007566623,0.005096763,0.00008077059],"about_ca_topic_score_codex":0.00005494135,"about_ca_topic_score_gemma":0.0000041441904,"teacher_disagreement_score":0.060018662,"about_ca_system_score_codex":0.000021986834,"about_ca_system_score_gemma":0.000014749044,"threshold_uncertainty_score":0.26179695},"labels":[],"label_agreement":null}]}