{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":114,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":114,"direct_label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline (scores rank; they never assert a category)","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12","author_layer_release":"2026-06-26"},"query_hash":"a0e923dd40ee","filters":{"topic":"Financial Reporting and XBRL"}},"results":[{"id":"W1939266606","doi":"10.2308/isys-10260","title":"The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment","year":2012,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":155,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Accounting; Business reporting; Volatility (finance); Corporate governance; Earnings; Information asymmetry; Stock (firearms); Stock market; Finance","authors":[{"name":"Joung W. Kim","is_ca":false},{"name":"Jee-Hae Lim","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01013818644676867,"gpt":0.2191140606129627,"spread":0.208975874166194,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006886011,0.0002148281,0.0004036576,0.0006655374,0.0003873369,0.001733793,0.0005825328,0.0006494834,0.003135943],"category_scores_gemma":[0.06638592,0.0001588996,0.0003717267,0.0005819699,0.0006161251,0.001225409,0.001387945,0.0007919163,0.0002185861],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000594195,"about_ca_system_score_gemma":0.0005592369,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00165063,"about_ca_topic_score_gemma":0.001371273,"domain_scores_codex":[0.9936824,0.003290404,0.0006487747,0.0005044429,0.001178078,0.0006958949],"domain_scores_gemma":[0.8097924,0.09032891,0.08304755,0.01048957,0.003602655,0.002738873],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.006513146,0.001526436,0.8759322,0.0001927364,0.0003343835,0.0003261419,0.001136785,0.002925677,0.005460247,0.001357918,0.000872282,0.103422],"study_design_scores_gemma":[0.00009561104,0.002214,0.9892861,0.00004577158,0.0001387157,0.000167869,0.0008557797,0.002019305,0.004051207,0.000404475,0.0006990592,0.000021997],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982645,0.0001444771,0.0001722205,0.0002028359,0.000009516791,0.00001422028,0.00006946825,0.000009607665,0.001113106],"genre_scores_gemma":[0.9996005,0.00003223561,0.0001102984,0.00003350148,0.00001665057,0.000003600306,0.00003691041,0.000001354916,0.0001650972],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006886011,"threshold_uncertainty_score":0.03641713,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1986280333","doi":"10.1016/j.jaccpubpol.2013.10.004","title":"XBRL’s impact on analyst forecast behavior: An empirical study","year":2013,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":143,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Mandate; Business reporting; Accounting; Commission; Business; Sample (material); Association (psychology); Finance; Psychology; Political science","authors":[{"name":"Chunhui Liu","is_ca":true},{"name":"Tawei Wang","is_ca":false},{"name":"Lee J. Yao","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03867025369589956,"gpt":0.3410566713755354,"spread":0.3023864176796359,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004801677,0.0002596375,0.000279384,0.0008621509,0.0004903617,0.00218411,0.0005933354,0.001056745,0.005813344],"category_scores_gemma":[0.03343654,0.0002287473,0.0004219108,0.0009733912,0.0005490073,0.001300028,0.0006625036,0.00163887,0.001227365],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009360469,"about_ca_system_score_gemma":0.000775619,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01006994,"about_ca_topic_score_gemma":0.006339333,"domain_scores_codex":[0.9974988,0.001257862,0.0001798042,0.00024922,0.0005666174,0.0002476497],"domain_scores_gemma":[0.8671365,0.08357153,0.03915223,0.003195165,0.003814718,0.003129874],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001893719,0.002056489,0.9726834,0.00003772043,0.0001277989,0.000276364,0.0006039628,0.001397144,0.0008419646,0.0004467755,0.0008415459,0.01879317],"study_design_scores_gemma":[0.0001104197,0.001501715,0.9891993,0.00003488484,0.0001808369,0.000212902,0.0009970693,0.005186956,0.0008977295,0.0002639125,0.001383235,0.00003109307],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9977539,0.0002517063,0.0001018762,0.0002277293,0.000008138059,0.000006741254,0.00009154497,0.00001023634,0.00154819],"genre_scores_gemma":[0.9981613,0.0001768054,0.0001502676,0.00006438666,0.00003760134,0.000006753892,0.0001902595,0.000007509432,0.001205181],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01006994,"threshold_uncertainty_score":0.02539396,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2928359989","doi":"10.1111/1911-3846.12493","title":"Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":100,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Accrual; Business reporting; Earnings management; Accounting; Business; Sample (material); Earnings","authors":[{"name":"Jeong‐Bon Kim","is_ca":false},{"name":"Joung W. Kim","is_ca":false},{"name":"Jee‐Hae Lim","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05299941392128433,"gpt":0.3013628983357445,"spread":0.2483634844144602,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008405888,0.0001444628,0.0002306377,0.001067953,0.000721582,0.001618804,0.0009531857,0.0006377253,0.002907956],"category_scores_gemma":[0.04080296,0.0002778092,0.0002768143,0.001975995,0.0008801445,0.001262438,0.001227845,0.001057443,0.0003387134],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001085883,"about_ca_system_score_gemma":0.001073459,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02332391,"about_ca_topic_score_gemma":0.03174796,"domain_scores_codex":[0.9956044,0.001413908,0.0005444289,0.0005756598,0.001173702,0.0006880159],"domain_scores_gemma":[0.84136,0.03540982,0.1023421,0.01124944,0.007239507,0.002399015],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002379609,0.0001872578,0.9805579,0.00002224143,0.00003524027,0.00007360536,0.001336828,0.0002036377,0.0006356756,0.0007870496,0.001056819,0.01486594],"study_design_scores_gemma":[0.000006335939,0.00006771264,0.9975275,0.00001456754,0.000008077509,0.00001978023,0.0007303657,0.0001740781,0.000329679,0.00006448209,0.00105082,0.000006489583],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9974384,0.0001210438,0.0001166903,0.0003978195,0.000006689331,0.000009906661,0.0002506161,0.0000101075,0.001648776],"genre_scores_gemma":[0.9988649,0.00007319239,0.0001423444,0.0001301392,0.00001714811,0.00001229264,0.0002525353,0.000005081761,0.0005023925],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02332391,"threshold_uncertainty_score":0.04637635,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2046661151","doi":"10.2308/jis.2009.23.2.49","title":"Assurance on XBRL-Related Documents: The Case of United Technologies Corporation","year":2009,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":94,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; Accounting; Publication; Corporation; Business; Audit; Government (linguistics); Computer science; Finance; Advertising","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01104289925495344,"gpt":0.2288770041081083,"spread":0.2178341048531548,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03304433,0.0003969875,0.0002890887,0.002054124,0.01769898,0.008657227,0.001583313,0.006714617,0.002949388],"category_scores_gemma":[0.08879045,0.0008325474,0.0005328848,0.002618427,0.006353713,0.006085393,0.006407038,0.005850485,0.0006261969],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01050623,"about_ca_system_score_gemma":0.00962579,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06621316,"about_ca_topic_score_gemma":0.06237222,"domain_scores_codex":[0.9636604,0.02249856,0.001970157,0.0013148,0.00700781,0.003548265],"domain_scores_gemma":[0.876885,0.08328476,0.01177189,0.007480642,0.01560264,0.004975107],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003617465,0.001445833,0.09986819,0.0002483512,0.00003313074,0.05072713,0.6801549,0.003310099,0.003835526,0.06665638,0.01304883,0.08030999],"study_design_scores_gemma":[0.0001994681,0.001488698,0.08424092,0.0008643568,0.00009472867,0.01935199,0.5651526,0.02082632,0.009941037,0.01285797,0.2846511,0.0003308986],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9649839,0.0001983403,0.00327039,0.01045194,0.00002697915,0.0001792366,0.00002616535,0.00007224471,0.02079073],"genre_scores_gemma":[0.988049,0.0001265021,0.004260578,0.0009486313,0.00001857916,0.00007086741,0.00003225763,0.00002561712,0.006468002],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06621316,"threshold_uncertainty_score":0.1747572,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2885887139","doi":"10.1111/1911-3846.12451","title":"Information‐Processing Costs and Breadth of Ownership","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":64,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"University of Waterloo; City University of Hong Kong","keywords":"XBRL; Mandate; Shareholder; Business; Institutional investor; Accounting; Endogeneity; Commission; Foreign ownership; Monetary economics; Finance; Industrial organization; Corporate governance; Economics; Foreign direct investment","authors":[{"name":"Jeong‐Bon Kim","is_ca":false},{"name":"Bing Li","is_ca":false},{"name":"Zhenbin Liu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06836100544658649,"gpt":0.3258206781281308,"spread":0.2574596726815442,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002566951,0.0001635118,0.0002515499,0.0006744415,0.00036922,0.001761413,0.0003624815,0.0004380907,0.003987923],"category_scores_gemma":[0.02243821,0.0001598561,0.0001577907,0.0005844146,0.0006145636,0.001172526,0.001010016,0.0006484223,0.0001715529],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007890896,"about_ca_system_score_gemma":0.0004188021,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002157572,"about_ca_topic_score_gemma":0.00272141,"domain_scores_codex":[0.9983882,0.000538584,0.0001485637,0.000229517,0.0004820268,0.0002131505],"domain_scores_gemma":[0.9048251,0.03356842,0.05257525,0.004734616,0.002452413,0.001844213],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00119788,0.001493433,0.9424281,0.0001023793,0.0001736613,0.0001623455,0.0009745682,0.003458621,0.01488493,0.004481445,0.0005015736,0.03014097],"study_design_scores_gemma":[0.0000418146,0.0003801032,0.9916626,0.00002155299,0.00004047484,0.00006243538,0.000615115,0.001661506,0.003174536,0.00132448,0.0009972927,0.0000181618],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980764,0.00004997689,0.0001448767,0.00005675289,0.000001626367,0.00001066688,0.00007029935,0.000002715151,0.001586495],"genre_scores_gemma":[0.9994462,0.00001682693,0.0001478829,0.00002250445,0.000004355832,0.00001062807,0.00004989246,0.000001195475,0.0003005007],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003987923,"threshold_uncertainty_score":0.01357549,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2778150163","doi":"10.1016/j.accinf.2017.12.003","title":"Can XBRL detailed tagging of footnotes improve financial analysts' information environment?","year":2017,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":57,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; Earnings; Accounting; Computer science; Business; Quarter (Canadian coin); Finance; Database","authors":[{"name":"Andrew J. Felo","is_ca":false},{"name":"Joung W. Kim","is_ca":false},{"name":"Jee‐Hae Lim","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008287165403392024,"gpt":0.2194318647120171,"spread":0.211144699308625,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01180652,0.0008874366,0.0005484141,0.004463629,0.0008203076,0.006828245,0.00100901,0.001521206,0.01174746],"category_scores_gemma":[0.0779669,0.000737202,0.0004677263,0.004149736,0.0006930211,0.01318439,0.002043831,0.00123786,0.01092517],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006040754,"about_ca_system_score_gemma":0.001655228,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007244394,"about_ca_topic_score_gemma":0.007863117,"domain_scores_codex":[0.9939913,0.002942037,0.00075358,0.0007946819,0.001125315,0.0003930243],"domain_scores_gemma":[0.9185213,0.02916675,0.01227954,0.0211324,0.01783822,0.001061736],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.002693403,0.0007074652,0.08203099,0.0006282361,0.0001578589,0.0002290049,0.002078125,0.005292107,0.03401824,0.005741752,0.04514548,0.8212774],"study_design_scores_gemma":[0.0006978571,0.002593332,0.2941934,0.002402155,0.001063837,0.001081347,0.01193262,0.1473731,0.1810217,0.03011153,0.3264761,0.001052927],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5143647,0.003324099,0.3409812,0.01654556,0.00254603,0.0005700034,0.01184015,0.05152776,0.05830058],"genre_scores_gemma":[0.67717,0.001919493,0.2873871,0.002198837,0.0009714767,0.0001440695,0.01037814,0.001912882,0.01791806],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01180652,"threshold_uncertainty_score":0.06243956,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2151543012","doi":"10.1111/j.1911-3838.2011.00021.x","title":"XBRL and Accruals: Empirical Evidence from China","year":2011,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Accrual; Stock exchange; Business reporting; Business; Accounting; Business administration; Welfare economics; Economics; Finance; Earnings","authors":[{"name":"Emma Y. Peng","is_ca":false},{"name":"John Shon","is_ca":false},{"name":"Christine E.L. Tan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09344604823119673,"gpt":0.2872151368445359,"spread":0.1937690886133391,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001377093,0.0003267552,0.0003015125,0.002249945,0.0006137271,0.00103925,0.000460683,0.000334153,0.00185385],"category_scores_gemma":[0.002763764,0.0002190946,0.0004444138,0.004149838,0.0007459875,0.0005712089,0.0008354588,0.0004260517,0.000204433],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00100107,"about_ca_system_score_gemma":0.001365038,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09193818,"about_ca_topic_score_gemma":0.09880158,"domain_scores_codex":[0.9994224,0.00009836687,0.00007944635,0.00009505046,0.0001577634,0.0001469292],"domain_scores_gemma":[0.9901371,0.00134993,0.006422366,0.0004335824,0.0008875501,0.0007695153],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003196974,0.00002937082,0.995784,0.00001772535,0.00003391588,0.0001061089,0.0003999388,0.0000762745,0.0001109753,0.00008250512,0.0001263988,0.003200832],"study_design_scores_gemma":[0.000003782441,0.00001602797,0.9990668,0.000006290271,0.00002077619,0.00002948445,0.0002547294,0.0002370247,0.00007421969,0.00002200054,0.0002654085,0.000003535155],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9988123,0.0003186156,0.00003252952,0.0001068619,0.00000217204,0.000003980962,0.00015421,0.000002725682,0.0005666108],"genre_scores_gemma":[0.9989005,0.0003154439,0.00004060081,0.00003672241,0.00001303206,0.000002441954,0.0003473426,0.000001606306,0.0003423185],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09193818,"threshold_uncertainty_score":0.1828061,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2584084874","doi":"10.2308/isys-51688","title":"XBRL Adoption and Bank Loan Contracting: Early Evidence","year":2017,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; Mandate; Loan; Business; Accounting; Sample (material); Finance","authors":[{"name":"Gary Chen","is_ca":false},{"name":"Jeong‐Bon Kim","is_ca":true},{"name":"Jee‐Hae Lim","is_ca":true},{"name":"Jie Zhou","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03336580873463055,"gpt":0.2622760134366747,"spread":0.2289102047020442,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01201521,0.0002451745,0.0003708319,0.001864513,0.0008904024,0.003162254,0.001296109,0.001055315,0.008909059],"category_scores_gemma":[0.05621428,0.0004594986,0.0004745907,0.004551535,0.002342271,0.002309265,0.002283457,0.002728019,0.0007513006],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001341275,"about_ca_system_score_gemma":0.001592482,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01813149,"about_ca_topic_score_gemma":0.01133601,"domain_scores_codex":[0.9911773,0.003543347,0.0009148877,0.001125786,0.002673988,0.0005646429],"domain_scores_gemma":[0.7410491,0.1283671,0.1045173,0.007773307,0.01550899,0.002784148],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000352972,0.0005862969,0.9243688,0.000501781,0.0002173573,0.0002036193,0.004214355,0.0003170808,0.0003534203,0.004859865,0.001968462,0.06205594],"study_design_scores_gemma":[0.0000306285,0.0002172942,0.9837542,0.0007331092,0.0001447781,0.0001320983,0.003844034,0.0006126812,0.0007219351,0.0007576924,0.009028752,0.00002274102],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9717628,0.008082934,0.0009174734,0.004927296,0.00004291649,0.00005288619,0.0005213956,0.00002730223,0.01366513],"genre_scores_gemma":[0.9934214,0.003691396,0.0006549368,0.0007141148,0.0001040377,0.00002470412,0.0002339799,0.000010047,0.00114542],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01813149,"threshold_uncertainty_score":0.06354326,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1910761253","doi":"10.1506/yahn-cae8-5cwq-h4te","title":"CAP Forum on E‐Business: Compromise or Customize: XBRL's Paradoxical Power","year":2004,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Business reporting; Personalization; Business; Electronic business; Set (abstract data type); Accounting; Computer science; Industrial organization; Business model; Marketing","authors":[{"name":"Eric E. Cohen","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01272325153613562,"gpt":0.2247013482247403,"spread":0.2119780966886047,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.06365308,0.0007414462,0.0007242592,0.003954585,0.0122741,0.03096368,0.003797608,0.009497996,0.01777726],"category_scores_gemma":[0.1292434,0.0008739887,0.0006210489,0.004445506,0.0312383,0.02113113,0.01069119,0.01080876,0.00235532],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03382435,"about_ca_system_score_gemma":0.02106019,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.2451111,"about_ca_topic_score_gemma":0.1362866,"domain_scores_codex":[0.938405,0.02517659,0.001890809,0.00426438,0.02632788,0.003935367],"domain_scores_gemma":[0.8616256,0.08146659,0.00621912,0.01706077,0.02895201,0.004675839],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004684652,0.00002648404,0.0007339359,0.00005008123,0.000008021751,0.0002415504,0.005719751,0.000680084,0.000269572,0.8938954,0.06376178,0.03456633],"study_design_scores_gemma":[0.00009192409,0.00004311946,0.001588071,0.0003368601,0.00002343564,0.0003010581,0.008294131,0.004497391,0.0009856161,0.2465485,0.7370955,0.0001944916],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02757743,0.003814743,0.03402925,0.3851304,0.002542099,0.0001579947,0.0001848235,0.00105314,0.5455102],"genre_scores_gemma":[0.8111337,0.00226206,0.0193399,0.05553899,0.002489385,0.0001678915,0.0001471458,0.0007811934,0.1081396],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2451111,"threshold_uncertainty_score":0.4873688,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2056441906","doi":"10.1108/ijaim-03-2013-0023","title":"The role of accounting values in the relation between XBRL and forecast accuracy","year":2013,"lang":"en","type":"article","venue":"International Journal of Accounting and Information Management","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":38,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Mandate; Accounting; Originality; Relation (database); Business; Accounting information system; Quality (philosophy); Value (mathematics); Political science; Computer science; Statistics; Database; Mathematics","authors":[{"name":"Chunhui Liu","is_ca":true},{"name":"Grace O’Farrell","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008385611071117812,"gpt":0.2298200375267003,"spread":0.2214344264555825,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005522305,0.0001574459,0.0001455563,0.0009442348,0.0006652324,0.002239875,0.0002717374,0.0002619192,0.001875518],"category_scores_gemma":[0.03610192,0.000119432,0.0001856243,0.001255199,0.001328086,0.0009127185,0.001024315,0.0007627892,0.0001629808],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009044735,"about_ca_system_score_gemma":0.0009853796,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008387121,"about_ca_topic_score_gemma":0.008675662,"domain_scores_codex":[0.9952194,0.002332709,0.0005157285,0.000295854,0.001328468,0.0003078173],"domain_scores_gemma":[0.9035074,0.04749272,0.03555053,0.004619078,0.006593466,0.002236811],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009052765,0.00006597058,0.9815689,0.0000301179,0.00003915634,0.00008621074,0.002160967,0.0003287776,0.0004454138,0.0008299761,0.0001045628,0.01424934],"study_design_scores_gemma":[0.000002480154,0.00006496746,0.9950007,0.00003346255,0.00001360813,0.00007264079,0.002782177,0.000497797,0.0004027641,0.0003810992,0.0007366951,0.00001161712],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9945428,0.0001793526,0.000523991,0.0002711369,0.00000661113,0.00000831871,0.00005526017,0.000004593362,0.004407767],"genre_scores_gemma":[0.9995177,0.000029972,0.0002964128,0.00001978453,0.000003564839,0.000002367915,0.00002309065,0.00000153439,0.0001056452],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008387121,"threshold_uncertainty_score":0.02920514,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2790462227","doi":"10.1002/cjas.1483","title":"The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance","year":2018,"lang":"en","type":"article","venue":"Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"XBRL; Corporate governance; Business; Accounting; Valuation (finance); Earnings; Stock market; Business reporting; Relevance (law); Accounting information system; Stock (firearms); Finance","authors":[{"name":"Denis Cormier","is_ca":true},{"name":"Dominique Dufour","is_ca":false},{"name":"Philippe Luu","is_ca":false},{"name":"Pierre Teller","is_ca":false},{"name":"Robert Teller","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08002520400863067,"gpt":0.2921480887265178,"spread":0.2121228847178871,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00535828,0.0001276385,0.0001713195,0.0009994755,0.0002678999,0.002523496,0.0002794791,0.0004384642,0.002657242],"category_scores_gemma":[0.04832357,0.00009037601,0.0001806563,0.0009303804,0.0009427987,0.001923074,0.0007353026,0.0005344233,0.0001865903],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004956106,"about_ca_system_score_gemma":0.0004417051,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001463051,"about_ca_topic_score_gemma":0.001498706,"domain_scores_codex":[0.9964556,0.001933827,0.0003178571,0.0002409338,0.0008194699,0.0002323384],"domain_scores_gemma":[0.8672825,0.06505835,0.05438399,0.006044063,0.005313392,0.001917763],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001758555,0.0001629839,0.9445928,0.00007089314,0.00008514149,0.0002042191,0.001045472,0.001090566,0.001477523,0.005528237,0.0004297015,0.04513672],"study_design_scores_gemma":[0.000008162468,0.00008082345,0.9927568,0.00004982918,0.00002941896,0.0001215834,0.0007663852,0.002006666,0.0004904994,0.00305996,0.0006186572,0.00001122548],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9919121,0.0004566992,0.0009514829,0.0007577004,0.00001388206,0.00001440433,0.00006639419,0.000009882516,0.005817405],"genre_scores_gemma":[0.9996246,0.00004932278,0.0001216343,0.00001879701,0.0000220046,0.000001556588,0.00001710678,0.000001249647,0.0001437459],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00535828,"threshold_uncertainty_score":0.0283376,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2034588838","doi":"10.1007/s12525-013-0132-8","title":"The impact of early XBRL adoption on analysts’ forecast accuracy - empirical evidence from China","year":2013,"lang":"en","type":"article","venue":"Electronic Markets","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Business reporting; Business; Accounting; Quality (philosophy); Enforcement; Empirical research; Productivity; Data quality; Information sharing; Information quality; Information system; Computer science; Marketing; Economics; Engineering","authors":[{"name":"Chunhui Liu","is_ca":true},{"name":"Lee J. Yao","is_ca":false},{"name":"Choon Ling Sia","is_ca":false},{"name":"Kwok‐Kee Wei","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02630602166325469,"gpt":0.2875332581593228,"spread":0.2612272364960681,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002369998,0.0003209484,0.0002202085,0.001466934,0.0005220516,0.001854054,0.0004191434,0.0005986231,0.002216956],"category_scores_gemma":[0.007906981,0.0001908532,0.0004239577,0.001660772,0.0005993822,0.001434375,0.000624534,0.0009125447,0.0002797585],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009980083,"about_ca_system_score_gemma":0.001576978,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05268827,"about_ca_topic_score_gemma":0.05248312,"domain_scores_codex":[0.9988685,0.0002115804,0.0001256322,0.0001807293,0.0003284437,0.0002852477],"domain_scores_gemma":[0.9812101,0.005189912,0.009165467,0.0007823987,0.002525908,0.001126258],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001041016,0.000117447,0.9844226,0.00002775044,0.00006134995,0.0002522364,0.000634698,0.000657496,0.0005506304,0.0004379341,0.0004026581,0.01233123],"study_design_scores_gemma":[0.000009016325,0.00006742288,0.9967576,0.00001296398,0.000047765,0.0000416136,0.0005865521,0.001291038,0.0004041817,0.0001086727,0.000662493,0.00001082852],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9977481,0.0003925304,0.00008976601,0.0002429609,0.000007431463,0.000003795377,0.00009525481,0.000008357586,0.001411789],"genre_scores_gemma":[0.999154,0.000177596,0.00003867799,0.00003195491,0.00001379238,0.000001151205,0.00009688223,0.000001483006,0.0004845255],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05268827,"threshold_uncertainty_score":0.1047632,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2020473096","doi":"10.4018/jgim.2013070104","title":"XBRL","year":2013,"lang":"en","type":"article","venue":"Journal of Global Information Management","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Business reporting; Audit; Accounting; Business; Reliability (semiconductor); Computer science; Knowledge management","authors":[{"name":"Chunhui Liu","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.00662122370683234,"gpt":0.2094979586640362,"spread":0.2028767349572039,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003196875,0.0008959754,0.0004865051,0.002795234,0.001072909,0.004676491,0.001167102,0.000870951,0.1365592],"category_scores_gemma":[0.005750729,0.0003959776,0.0004187278,0.003482031,0.0004635257,0.003804772,0.002248734,0.001380975,0.06224884],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009490525,"about_ca_system_score_gemma":0.001594895,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002978354,"about_ca_topic_score_gemma":0.002894544,"domain_scores_codex":[0.997129,0.0003027605,0.0002195242,0.0004660035,0.001628512,0.000254159],"domain_scores_gemma":[0.9956961,0.0006934247,0.0004638878,0.0005364139,0.002094384,0.0005158097],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0007312296,0.0001224161,0.004816428,0.0007564827,0.00002270122,0.0004102669,0.0006506637,0.0003551147,0.008081286,0.02789736,0.3103803,0.6457759],"study_design_scores_gemma":[0.00003841666,0.0001085692,0.002766441,0.0001941219,0.00001421442,0.0003896334,0.0001591382,0.0005626059,0.003383143,0.001335105,0.9910145,0.00003406007],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.05470099,0.02315882,0.05516686,0.009401048,0.002774993,0.0009384337,0.01790809,0.04897688,0.786974],"genre_scores_gemma":[0.1083794,0.01016515,0.0592945,0.002189792,0.0007033659,0.0002936873,0.02845284,0.004821067,0.7857001],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1365592,"threshold_uncertainty_score":0,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1687955440","doi":"10.2139/ssrn.1163254","title":"SEC's XBRL Voluntary Program on Edgar: The Case for Quality Assurance","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Quality assurance; Business; Accounting; Turnover; Quality (philosophy); Economics; Management; Marketing","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02369054207908075,"gpt":0.2813521646970736,"spread":0.2576616226179928,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.06299031,0.0004698851,0.0005441865,0.001557712,0.007451165,0.01277291,0.002987008,0.02456737,0.01637537],"category_scores_gemma":[0.1083694,0.0007111284,0.0008771025,0.001402976,0.01283756,0.01116357,0.008598715,0.01934222,0.001968026],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005895114,"about_ca_system_score_gemma":0.0308676,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03692716,"about_ca_topic_score_gemma":0.04807081,"domain_scores_codex":[0.9675915,0.01156298,0.001067858,0.003447443,0.009229071,0.00710117],"domain_scores_gemma":[0.8162333,0.1121243,0.01079167,0.02006953,0.0248209,0.0159602],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001561314,0.0003832361,0.0134456,0.0001177949,0.00002865144,0.0003563912,0.002573172,0.000595638,0.001010734,0.7405999,0.1542204,0.08651226],"study_design_scores_gemma":[0.0005046107,0.0009714375,0.06349505,0.001352975,0.00008758639,0.0008105455,0.005887463,0.004907181,0.003120235,0.1725652,0.7459431,0.0003545808],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.07025794,0.001965524,0.01406162,0.6907181,0.002053054,0.0001792331,0.0001943261,0.000779832,0.2197903],"genre_scores_gemma":[0.6375586,0.0007166783,0.007576037,0.2522077,0.001527482,0.0002679107,0.0001455858,0.0003711432,0.09962887],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06299031,"threshold_uncertainty_score":0.3331286,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2060060718","doi":"10.1111/1911-3838.12008","title":"<scp>XBRL</scp> for Financial Reporting: Evidence on Italian <scp>GAAP</scp> versus <scp>IFRS</scp>","year":2013,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Comparability; Business; International Financial Reporting Standards; Accounting; Business reporting; Taxonomy (biology); Finance","authors":[{"name":"Diego Valentinetti","is_ca":false},{"name":"Michele A. Rea","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04901346185476828,"gpt":0.2845357432674601,"spread":0.2355222814126918,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.09590899,0.0004498806,0.0003771959,0.006983228,0.001118196,0.008222535,0.002057773,0.001771345,0.005994832],"category_scores_gemma":[0.2024049,0.0003333401,0.0008428764,0.01254754,0.005389335,0.004786425,0.003927322,0.002700786,0.001391106],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0047839,"about_ca_system_score_gemma":0.005037043,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01971534,"about_ca_topic_score_gemma":0.01104822,"domain_scores_codex":[0.91219,0.04728709,0.006106011,0.004961018,0.0269183,0.002537457],"domain_scores_gemma":[0.5862237,0.15436,0.1690792,0.0346987,0.05111996,0.004518329],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008823981,0.0003608368,0.5812759,0.002986854,0.0002515935,0.0004285979,0.01623511,0.001102345,0.00105266,0.08700144,0.03950253,0.2689197],"study_design_scores_gemma":[0.0001135807,0.0004791338,0.8935219,0.004931189,0.000175606,0.0006601608,0.008663148,0.002155463,0.0007895682,0.007091349,0.08131868,0.0001001782],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6430826,0.0229642,0.009380767,0.06439324,0.0009789261,0.0008615145,0.003720572,0.0002864166,0.2543318],"genre_scores_gemma":[0.9802815,0.005171097,0.003597112,0.005177063,0.0004270723,0.0003191384,0.001937925,0.00007026912,0.003018778],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09590899,"threshold_uncertainty_score":0.5072213,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2185053505","doi":"","title":"The Awareness of the Extensible Business Reporting Language(XBRL) In Malaysia","year":2014,"lang":"en","type":"article","venue":"The Journal of Internet Banking and Commerce","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Business reporting; Accounting; Business; Computer science; Perspective (graphical); Knowledge management","authors":[{"name":"Azleen Ilias","is_ca":false},{"name":"Mohd Zulkeflee Abd Razak","is_ca":false},{"name":"Siti Fara Fadila Abd Razak","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01638421816252845,"gpt":0.2475606345278816,"spread":0.2311764163653531,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004135957,0.0001808426,0.0001684382,0.0007922804,0.0005791001,0.00227641,0.0003801424,0.0005138855,0.002357047],"category_scores_gemma":[0.01257796,0.0002572886,0.0002068849,0.0006011953,0.0009152649,0.003029339,0.001020112,0.00108909,0.0002676285],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009845486,"about_ca_system_score_gemma":0.00204724,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007400197,"about_ca_topic_score_gemma":0.006490923,"domain_scores_codex":[0.997251,0.001152874,0.0003236252,0.0001710062,0.000767611,0.0003339462],"domain_scores_gemma":[0.9847907,0.004915039,0.006837891,0.0004970173,0.001996346,0.0009629871],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000162277,0.0003188935,0.7085053,0.00074589,0.00004478871,0.002082673,0.163231,0.0003417944,0.007518691,0.003497125,0.001288632,0.112263],"study_design_scores_gemma":[0.00001096896,0.0008625698,0.6420433,0.001488205,0.00007350735,0.003612079,0.3124662,0.001658738,0.003563088,0.001141259,0.03293049,0.0001495577],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9930321,0.0004988468,0.0003929908,0.0009978198,0.00001665649,0.00001895782,0.00002416296,0.000006889636,0.00501161],"genre_scores_gemma":[0.9983252,0.0005078061,0.0002346893,0.0001642619,0.000006579162,0.000005626253,0.00001238059,0.000002325742,0.0007412422],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007400197,"threshold_uncertainty_score":0.02187324,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124040059","doi":"10.1506/v8d9-qtun-hdu1-93rb","title":"CAP Forum on E‐Business: Assurance Reporting for XML‐Based Information Services: XARL (Extensible Assurance Reporting Language)*","year":2004,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; XML; Computer science; The Internet; World Wide Web; Accounting; Business","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01376379970074203,"gpt":0.2452303685062757,"spread":0.2314665688055337,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02685196,0.001530366,0.0005803342,0.003911974,0.003890559,0.01188701,0.002974826,0.008957825,0.05366953],"category_scores_gemma":[0.03607498,0.0008024949,0.0008596669,0.002948274,0.00382178,0.01154495,0.006268622,0.005942967,0.03182453],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003466061,"about_ca_system_score_gemma":0.005498612,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009512255,"about_ca_topic_score_gemma":0.004201941,"domain_scores_codex":[0.9857112,0.006442568,0.0009635407,0.000837062,0.004996069,0.001049555],"domain_scores_gemma":[0.9647701,0.0108784,0.002514675,0.006011104,0.01250842,0.003317178],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001153407,0.0002299707,0.0008536044,0.0002548544,0.00001075346,0.0006001251,0.00119138,0.001391883,0.003382682,0.1742002,0.7201063,0.09766296],"study_design_scores_gemma":[0.000028734,0.00005733342,0.0004198963,0.0002480816,0.00000606102,0.0002026298,0.0002209889,0.003930907,0.002333199,0.008657667,0.9838259,0.00006867869],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.009288192,0.002469146,0.4616848,0.09917037,0.01617195,0.002731445,0.004569504,0.04796861,0.355946],"genre_scores_gemma":[0.1462055,0.004519278,0.2995131,0.03332269,0.01648559,0.003452677,0.01519143,0.01530288,0.4660068],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05366953,"threshold_uncertainty_score":0.1795425,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2752785414","doi":"10.5430/jms.v8n4p79","title":"Accounting Information System and Its Role on Business Performance: A Theoretical Study","year":2017,"lang":"en","type":"article","venue":"Journal of Management and Strategy","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting information system; Accounting; Enabling; Competitive advantage; Business; Information system; Management accounting; Knowledge management; Computer science; Marketing; Engineering; Psychology","authors":[{"name":"Ahamed Al-dmour","is_ca":false},{"name":"Khaled Al-Fawaz","is_ca":false},{"name":"Rand Al-Dmour","is_ca":false},{"name":"Nurah Musa Allozi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01256473748165362,"gpt":0.227303624147263,"spread":0.2147388866656093,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00312894,0.0006144957,0.0004037262,0.004117217,0.001376165,0.005374857,0.0009671666,0.00192933,0.01142248],"category_scores_gemma":[0.00985851,0.0003623729,0.0007587051,0.003646477,0.00405594,0.005264365,0.002534055,0.002104023,0.0006634326],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003380158,"about_ca_system_score_gemma":0.003762966,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003889038,"about_ca_topic_score_gemma":0.002660349,"domain_scores_codex":[0.9979777,0.001055367,0.000087352,0.0001987462,0.0003666301,0.0003142299],"domain_scores_gemma":[0.9690892,0.02531048,0.002870534,0.0003149637,0.001644526,0.0007703428],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0003627063,0.003076761,0.2169539,0.002022589,0.0002705208,0.00154642,0.01236384,0.004376072,0.0009262039,0.6736642,0.002769681,0.08166716],"study_design_scores_gemma":[0.0002391007,0.002893244,0.5062262,0.009937515,0.00155737,0.002213011,0.06355835,0.04845053,0.002031922,0.3108295,0.05181411,0.0002492417],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7503693,0.02102174,0.008032748,0.01741938,0.0001803186,0.0002474001,0.0002285185,0.00003471262,0.2024658],"genre_scores_gemma":[0.989098,0.007785338,0.0009963579,0.0003021001,0.0001385357,0.00005654552,0.00004901379,0.000005390398,0.00156873],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01142248,"threshold_uncertainty_score":0.038212,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2584862480","doi":"10.2308/isys-51685","title":"The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology","year":2017,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Turnover; Voluntary disclosure; Accounting; Public relations; Management; Economics; Political science","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Jap Efendi","is_ca":false},{"name":"Jee‐Hae Lim","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01563735058295626,"gpt":0.2593333943882734,"spread":0.2436960438053171,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007043991,0.0001592921,0.0001268721,0.001202005,0.0006659882,0.002193582,0.0003372064,0.000429207,0.002629351],"category_scores_gemma":[0.03923631,0.0001379929,0.0002130876,0.000636525,0.0009809667,0.0009913269,0.001995421,0.0009563658,0.0002371073],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008147613,"about_ca_system_score_gemma":0.001513637,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001828389,"about_ca_topic_score_gemma":0.003167045,"domain_scores_codex":[0.9938961,0.002449404,0.0004614349,0.0003470149,0.001840024,0.001005972],"domain_scores_gemma":[0.8936544,0.03801511,0.04297808,0.004555672,0.009718526,0.01107824],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007779567,0.000537912,0.9482116,0.00005398358,0.000059249,0.0001550253,0.003186824,0.0005340812,0.001016431,0.002305972,0.0004070592,0.04345402],"study_design_scores_gemma":[0.000006296229,0.0002420113,0.991563,0.00006517772,0.00001445105,0.0001268775,0.004189298,0.0006518956,0.0005825224,0.0008099211,0.001734179,0.00001445841],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.992575,0.00006799077,0.0003815311,0.0003234018,0.00000551679,0.00001224683,0.00002326357,0.000005843034,0.006605085],"genre_scores_gemma":[0.9994488,0.00002668863,0.0001727049,0.00002827413,0.000003759407,0.000003528424,0.00001467152,7.849312e-7,0.0003006255],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007043991,"threshold_uncertainty_score":0.0372526,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3024221955","doi":"10.5267/j.msl.2019.11.019","title":"Measuring the effect of disclosure quality of integrated business reporting on the predictive power of accounting information and firm value","year":2019,"lang":"en","type":"article","venue":"Management Science Letters","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Business; Quality (philosophy); Predictive power; Value (mathematics); Accounting information system; Power (physics); Enterprise value; Computer science","authors":[{"name":"Alaa Mohamad Malo-Alain","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01276958080409509,"gpt":0.2283081365924365,"spread":0.2155385557883414,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007958884,0.0002720576,0.0002705279,0.001688804,0.0002161127,0.001573078,0.0002890614,0.0005097137,0.001043251],"category_scores_gemma":[0.06286001,0.0001606294,0.0005533464,0.00192321,0.0006723496,0.001412188,0.0007650196,0.0006585493,0.0001611901],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005839596,"about_ca_system_score_gemma":0.000646312,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002244435,"about_ca_topic_score_gemma":0.001978046,"domain_scores_codex":[0.9930431,0.002472194,0.0008692261,0.0006713215,0.002569576,0.0003745964],"domain_scores_gemma":[0.8078762,0.1259596,0.05014946,0.006639009,0.007564602,0.00181133],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001488585,0.0001053346,0.9885456,0.0000260429,0.0001694559,0.00003381421,0.0002282526,0.001148096,0.0004436905,0.0001929341,0.00007228181,0.008885741],"study_design_scores_gemma":[0.000006881839,0.000290889,0.9941252,0.00001799931,0.0001058049,0.00006264268,0.0002786083,0.003604545,0.001073357,0.0002268996,0.0001937964,0.00001330286],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976883,0.000156336,0.0007691947,0.0001103162,0.000005856836,0.00001468707,0.0001364396,0.000007793479,0.001111078],"genre_scores_gemma":[0.9993145,0.00005508674,0.0003243066,0.00001744692,0.00001311351,0.000004598788,0.000139931,0.000001829669,0.0001291884],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007958884,"threshold_uncertainty_score":0.04209113,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1740185101","doi":"10.2139/ssrn.2253638","title":"The Quality of Interactive Data: XBRL Versus Compustat, Yahoo Finance, and Google Finance","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Finance; Corporate finance; Computer science; Quality (philosophy); Business; World Wide Web","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02599713527551247,"gpt":0.2894528397079925,"spread":0.2634557044324801,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01715631,0.0004111778,0.000579419,0.004858874,0.0007721345,0.01039566,0.001675297,0.001414583,0.0134367],"category_scores_gemma":[0.1434484,0.0002828298,0.0007246748,0.01161701,0.002829044,0.009771779,0.002795688,0.002405459,0.001595924],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003643988,"about_ca_system_score_gemma":0.002074161,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06519192,"about_ca_topic_score_gemma":0.04692557,"domain_scores_codex":[0.9783472,0.00793339,0.001302273,0.001431612,0.009779161,0.00120644],"domain_scores_gemma":[0.6758024,0.2298702,0.05313576,0.01168231,0.02267722,0.006832176],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.004371564,0.0001849363,0.7261707,0.0009957507,0.0008944739,0.0001776611,0.004289683,0.002909014,0.0004018093,0.03694138,0.08545157,0.1372114],"study_design_scores_gemma":[0.0003330421,0.0004912521,0.8713783,0.001414483,0.0008354753,0.0004333589,0.01242232,0.0114882,0.002631275,0.01827326,0.08005193,0.0002471285],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.741648,0.03296893,0.01050361,0.04866869,0.001009982,0.0001203607,0.03009492,0.001312339,0.1336731],"genre_scores_gemma":[0.9878682,0.001765119,0.001477488,0.0009057439,0.0004550472,0.0000226508,0.004146029,0.0003549428,0.003004833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06519192,"threshold_uncertainty_score":0.1296249,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2753774276","doi":"10.2308/isys-51885","title":"Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset","year":2017,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"XBRL; Download; Computer science; Mandate; Database; Data file; Quarter (Canadian coin); Business reporting; Business; Accounting; World Wide Web","authors":[{"name":"Cong Yu","is_ca":false},{"name":"Hui Du","is_ca":false},{"name":"Miklos A. Vasarhelyi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04548290969924344,"gpt":0.2762691994050079,"spread":0.2307862897057645,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004907927,0.0003987607,0.0004387171,0.005636476,0.0006045846,0.002824495,0.001726434,0.001232217,0.01141956],"category_scores_gemma":[0.05815538,0.0003305993,0.0003876531,0.01242699,0.0006529777,0.003078743,0.002219197,0.001140599,0.004881163],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000887202,"about_ca_system_score_gemma":0.001038522,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03616457,"about_ca_topic_score_gemma":0.03371283,"domain_scores_codex":[0.9928833,0.002145169,0.001002723,0.001287267,0.00180561,0.0008759593],"domain_scores_gemma":[0.8776572,0.05600265,0.0457481,0.01028285,0.008094228,0.002215063],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003370542,0.0001163112,0.8938444,0.0003942848,0.0001277108,0.0002034431,0.0008577975,0.0002728195,0.00008752751,0.001146166,0.0874321,0.01518047],"study_design_scores_gemma":[0.00005811177,0.00005119471,0.9407713,0.0005277829,0.000111828,0.000319851,0.002637329,0.001406245,0.0004839589,0.0006495959,0.05292811,0.00005463158],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5478345,0.002250217,0.0007136945,0.00537278,0.0001021237,0.0000859639,0.4292453,0.0002415335,0.01415396],"genre_scores_gemma":[0.6861229,0.001693557,0.000728172,0.0009716388,0.0001716607,0.0001428505,0.3070954,0.0000901427,0.002983521],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03616457,"threshold_uncertainty_score":0.07190818,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2205784994","doi":"10.2139/ssrn.2201009","title":"Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"","keywords":"Opportunism; XBRL; Business; Accounting; Finance; Economics","authors":[{"name":"Jeong‐Bon Kim","is_ca":true},{"name":"Joung W. Kim","is_ca":true},{"name":"Jee‐Hae Lim","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01741252518268481,"gpt":0.2323923275526301,"spread":0.2149798023699452,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01291253,0.0001868219,0.0003160609,0.0009803324,0.001497608,0.003264798,0.001240525,0.001494997,0.007274356],"category_scores_gemma":[0.05298018,0.0004642509,0.0003324255,0.00163256,0.001348666,0.002097661,0.001531472,0.001106196,0.001261286],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001355996,"about_ca_system_score_gemma":0.001767213,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03828359,"about_ca_topic_score_gemma":0.05038651,"domain_scores_codex":[0.9910313,0.004583847,0.0007231052,0.001068894,0.001538319,0.001054536],"domain_scores_gemma":[0.8250337,0.05485425,0.09845944,0.01122499,0.007083753,0.003343829],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009575335,0.0009844997,0.9654413,0.00007827961,0.0001121353,0.0001453771,0.004662909,0.0002315257,0.0006304047,0.001842574,0.004332765,0.0205806],"study_design_scores_gemma":[0.00008117264,0.0003992991,0.9893566,0.00008252582,0.0000629893,0.00006631939,0.004320686,0.0002909966,0.0004855064,0.0003990169,0.004427164,0.00002784058],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9926941,0.0002942577,0.000121329,0.001043429,0.00001693331,0.00002238627,0.000370582,0.00001074699,0.005426183],"genre_scores_gemma":[0.9973052,0.0001845291,0.0001957655,0.0004520525,0.00002962587,0.00002895516,0.0002734329,0.000007686402,0.001522673],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03828359,"threshold_uncertainty_score":0.07612151,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1567391107","doi":"10.1111/j.1911-3838.2010.00004.x","title":"Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*","year":2010,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Computer science; Accounting information system; Relational database; Database; Accounting; Business reporting; Process (computing); Financial accounting; World Wide Web; Business; Programming language","authors":[{"name":"Jacob Peng","is_ca":false},{"name":"C. Janie Chang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03449589990978746,"gpt":0.2534877333492135,"spread":0.2189918334394261,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008284062,0.000452221,0.0001824066,0.0006519023,0.001815111,0.004166052,0.001430376,0.001363759,0.005263326],"category_scores_gemma":[0.008379741,0.0004755027,0.0003180226,0.0005702116,0.002610183,0.0045517,0.002659749,0.002156846,0.001352126],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002060325,"about_ca_system_score_gemma":0.002456985,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002234962,"about_ca_topic_score_gemma":0.005216702,"domain_scores_codex":[0.9942006,0.00442634,0.0002073333,0.0003094718,0.0006184238,0.0002379206],"domain_scores_gemma":[0.9918601,0.005516077,0.000552606,0.0009883384,0.000704085,0.0003787574],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000201992,0.002859443,0.01320394,0.0005656762,0.00003069013,0.008025329,0.1654927,0.02183769,0.01899282,0.4217095,0.01178121,0.335299],"study_design_scores_gemma":[0.0003259511,0.002612745,0.005697453,0.0009977213,0.0001266814,0.006063296,0.1066313,0.1881224,0.07334515,0.1049944,0.5108336,0.0002492993],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"methods","genre_scores_codex":[0.4928229,0.0001804633,0.4122694,0.007540157,0.00008174933,0.0006783287,0.00006026329,0.001521556,0.08484514],"genre_scores_gemma":[0.6191678,0.0002251049,0.3568143,0.0005088554,0.00001435598,0.0002805772,0.00004985972,0.000140521,0.02279869],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.008284062,"threshold_uncertainty_score":0.04381084,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4401703323","doi":"10.3390/jrfm17080372","title":"Integrating Blockchain, IoT, and XBRL in Accounting Information Systems: A Systematic Literature Review","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Blockchain; XBRL; Accounting; Accounting information system; Computer science; Internet of Things; Data science; Business; World Wide Web; Computer security","authors":[{"name":"Mohamed M. Nofel","is_ca":false},{"name":"Mahmoud Marzouk","is_ca":false},{"name":"Hany Elbardan","is_ca":false},{"name":"Reda Saleh","is_ca":false},{"name":"Aly Mogahed","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.004241102224094653,"gpt":0.2056649279069157,"spread":0.201423825682821,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["bibliometrics"],"consensus_categories":[],"category_scores_codex":[0.01532853,0.001092608,0.003274467,0.02209152,0.0009580239,0.003110356,0.001349128,0.001949823,0.002618487],"category_scores_gemma":[0.05862148,0.001087549,0.003877355,0.02176625,0.001292527,0.004538585,0.001935957,0.001395188,0.0003518954],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003870213,"about_ca_system_score_gemma":0.03062285,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01059213,"about_ca_topic_score_gemma":0.03458161,"domain_scores_codex":[0.9857444,0.005658121,0.004749496,0.000855693,0.00260766,0.0003845635],"domain_scores_gemma":[0.92227,0.06019953,0.008538742,0.001196316,0.007192038,0.0006034258],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"systematic_review","study_design_gemma":"systematic_review","study_design_scores_codex":[0.00009998668,0.00007019013,0.0036207,0.7939731,0.002908093,0.0002954681,0.001263167,0.0004766115,0.0003286821,0.003103977,0.002829153,0.1910307],"study_design_scores_gemma":[0.0000441457,0.0001792943,0.005236586,0.9317738,0.01199432,0.0006835379,0.001657244,0.0002820878,0.0003234681,0.001407517,0.04635797,0.00005987753],"study_design_candidate":"systematic_review","study_design_consensus":"systematic_review","genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.001683472,0.9961124,0.0005347642,0.0006359218,0.00008488286,0.0002251102,0.0002014733,0.00000730369,0.0005145941],"genre_scores_gemma":[0.02198926,0.9744746,0.002168349,0.0005890439,0.00006700141,0.0003779127,0.0002315709,0.000006551992,0.00009574517],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.9779085,"threshold_uncertainty_score":0.08106595,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2980329567","doi":"10.2308/isys-52618","title":"How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance","year":2019,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; News aggregator; Finance; Bankruptcy; Financial statement; Key (lock); Accounting; Earnings; Computer science; Audit; World Wide Web","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03855398241513985,"gpt":0.2459384604676647,"spread":0.2073844780525248,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02582284,0.0004824355,0.0007293473,0.01016342,0.0006015105,0.004364943,0.001104675,0.000901607,0.002518296],"category_scores_gemma":[0.1483355,0.000358511,0.00108482,0.0141015,0.001074734,0.004316118,0.002426778,0.001059848,0.001042973],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001248594,"about_ca_system_score_gemma":0.0008254295,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01127276,"about_ca_topic_score_gemma":0.01125244,"domain_scores_codex":[0.9621784,0.01842202,0.004606796,0.003577144,0.0092555,0.001960103],"domain_scores_gemma":[0.740784,0.1907243,0.03734367,0.01037595,0.01823161,0.002540538],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007536842,0.0001157522,0.9689707,0.0003134385,0.0006938568,0.0001653076,0.001062943,0.001218713,0.0006373311,0.0007333993,0.002563965,0.02277092],"study_design_scores_gemma":[0.00007243464,0.0002089091,0.9843637,0.0002662028,0.0002562407,0.0002430216,0.004027134,0.003435657,0.001339435,0.000571436,0.005160837,0.000054998],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9789978,0.002366166,0.001565425,0.001704798,0.0001008063,0.00007663477,0.009223357,0.00009738592,0.005867673],"genre_scores_gemma":[0.9908874,0.0003357048,0.0008011466,0.0001487129,0.00004629355,0.00003439431,0.007465513,0.00004507657,0.0002358092],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02582284,"threshold_uncertainty_score":0.1365658,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4403035746","doi":"10.3390/jrfm17100445","title":"From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Blockchain; XBRL; Accounting; Internet of Things; Computer science; Business; Accounting information system; Computer security","authors":[{"name":"Mohamed M. Nofel","is_ca":false},{"name":"Mahmoud Marzouk","is_ca":false},{"name":"Hany Elbardan","is_ca":false},{"name":"Reda Saleh","is_ca":false},{"name":"Aly Mogahed","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.004652172654615061,"gpt":0.214863088821296,"spread":0.210210916166681,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002379719,0.0005122884,0.0005006724,0.001332561,0.0008959169,0.002280182,0.001448993,0.001030716,0.00411541],"category_scores_gemma":[0.003254385,0.0003947961,0.0003770059,0.001074599,0.0006041448,0.003402291,0.002347125,0.0007484969,0.001627119],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006110656,"about_ca_system_score_gemma":0.001827939,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001972805,"about_ca_topic_score_gemma":0.001709454,"domain_scores_codex":[0.9978555,0.0005237635,0.000291438,0.0004051867,0.0007559182,0.0001681064],"domain_scores_gemma":[0.9979008,0.0004832369,0.0002489448,0.0004360027,0.0006925463,0.0002383574],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001457306,0.001261373,0.0212777,0.0009381001,0.0001970775,0.003399007,0.005964921,0.0180105,0.093775,0.03548707,0.02066734,0.7975647],"study_design_scores_gemma":[0.0005841868,0.001667238,0.01914569,0.0005904383,0.0004347887,0.003843411,0.00262221,0.571973,0.1590029,0.01876697,0.2207644,0.0006048207],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.1323773,0.0004499946,0.8194309,0.002111441,0.0003496555,0.001797406,0.0005892535,0.02196717,0.02092697],"genre_scores_gemma":[0.6284357,0.0003924246,0.3566207,0.0005469003,0.000134213,0.0006281441,0.000789878,0.0002592765,0.01219268],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.00411541,"threshold_uncertainty_score":0.01376742,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2163040209","doi":"10.2308/isys-50896","title":"Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program","year":2014,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Voluntary disclosure; Matching (statistics); Accounting; Business; Audit; Set (abstract data type); Sample (material); Profitability index; Quality (philosophy); Turnover; Corporate governance; Computer science; Finance; Economics; Management","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Lev M. Timoshenko","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02179688881910647,"gpt":0.2351370083702266,"spread":0.2133401195511202,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003743516,0.0001342413,0.0002193197,0.001719223,0.0005159056,0.001137979,0.0005743859,0.0005605887,0.003847735],"category_scores_gemma":[0.01418764,0.0001137802,0.0002000817,0.001710793,0.0003615914,0.0006000169,0.0006254099,0.0006918606,0.0005559071],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000383493,"about_ca_system_score_gemma":0.0006396685,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003543783,"about_ca_topic_score_gemma":0.004465761,"domain_scores_codex":[0.9980447,0.0005431537,0.0002869434,0.0002459535,0.0005028517,0.0003764015],"domain_scores_gemma":[0.9538801,0.009034772,0.03025183,0.001401976,0.002365709,0.003065574],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004357988,0.0001213223,0.9956528,0.000007586884,0.0000129159,0.00003785589,0.0003304383,0.00005980251,0.0002063365,0.00008189343,0.0002289096,0.003216487],"study_design_scores_gemma":[0.000004243981,0.0001445111,0.9972977,0.00001265736,0.0000068413,0.00008093733,0.001260473,0.0002357122,0.0002425721,0.00004361505,0.0006643668,0.000006392288],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989231,0.00003889389,0.00008352707,0.00007476686,0.000003341931,0.0000242937,0.0003522596,0.000002944311,0.0004967657],"genre_scores_gemma":[0.9984292,0.00004209559,0.0001109569,0.00003683725,0.00001029593,0.00002690004,0.0005034438,0.000001457561,0.000838727],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003847735,"threshold_uncertainty_score":0.01979786,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4313467049","doi":"10.3390/jrfm16010001","title":"A Futuristic View of Using XBRL Technology in Non-Financial Sustainability Reporting: The Case of the FDIC","year":2022,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Business; Government (linguistics); Stakeholder; Business reporting; Agency (philosophy); Financial services; Process (computing); Business process; Finance; Accounting; Public relations; Marketing; Work in process; Computer science","authors":[{"name":"Rania Mousa","is_ca":false},{"name":"Peterson K Ozili","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008921467284027932,"gpt":0.2394761674206201,"spread":0.2305547001365922,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02142627,0.0006568923,0.0004278948,0.002834748,0.02449022,0.02492132,0.003005527,0.01318429,0.004524841],"category_scores_gemma":[0.02184569,0.0007805735,0.001006366,0.002992655,0.0192671,0.01537478,0.008159582,0.01039816,0.001033008],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0149321,"about_ca_system_score_gemma":0.01079553,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04319783,"about_ca_topic_score_gemma":0.04588376,"domain_scores_codex":[0.9764421,0.01619048,0.0004348485,0.001276664,0.002842733,0.002813126],"domain_scores_gemma":[0.9809022,0.01311293,0.001204156,0.001236933,0.002105664,0.001438199],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00008983397,0.0004456727,0.01329891,0.0003043238,0.00002033859,0.03423581,0.5678211,0.000864724,0.002524891,0.317691,0.02356988,0.03913348],"study_design_scores_gemma":[0.00002634045,0.0002152831,0.004320505,0.0007474979,0.00003367218,0.009868761,0.5747169,0.002289334,0.002446157,0.02018278,0.3849753,0.0001774603],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4905305,0.003824872,0.02005877,0.2363537,0.0009365013,0.00029012,0.0001477121,0.0002360142,0.2476218],"genre_scores_gemma":[0.9384108,0.002242988,0.01138445,0.01447327,0.0002450762,0.0001133813,0.00005994921,0.000106983,0.03296311],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04319783,"threshold_uncertainty_score":0.1133143,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2116073721","doi":"10.2139/ssrn.1288376","title":"Auditing XBRL-Related Documents: The Case of United Technologies Corporation","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Corporation; Accounting; Business; Audit; Finance","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01104367034332154,"gpt":0.218127771205741,"spread":0.2070841008624195,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007029817,0.0002277971,0.0002375259,0.001965434,0.006596662,0.007001965,0.00106608,0.005539771,0.003727227],"category_scores_gemma":[0.02168036,0.0004404461,0.0003674907,0.002081437,0.0025367,0.004600086,0.002267777,0.002276391,0.0003741027],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003580555,"about_ca_system_score_gemma":0.003929326,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.08009128,"about_ca_topic_score_gemma":0.1040094,"domain_scores_codex":[0.9956561,0.001788429,0.0002170982,0.0002705918,0.0008630237,0.0012048],"domain_scores_gemma":[0.9752651,0.01523512,0.003517519,0.001542205,0.002840457,0.001599692],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001306055,0.001894364,0.4064066,0.0003162076,0.0001547801,0.1144645,0.05909633,0.02406241,0.004547604,0.1711484,0.04214584,0.1744568],"study_design_scores_gemma":[0.0006031894,0.001948904,0.3530428,0.001375255,0.0004392429,0.04848399,0.2007662,0.1226407,0.01309677,0.04724024,0.2097347,0.0006281175],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9557196,0.0006816993,0.0009716816,0.006896408,0.00002523003,0.00005768622,0.00005038886,0.00005824422,0.0355391],"genre_scores_gemma":[0.9925572,0.0002836488,0.001470427,0.0005308673,0.00001818695,0.000008395447,0.00002402636,0.00001057322,0.005096702],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08009128,"threshold_uncertainty_score":0.1592501,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3108742785","doi":"10.5267/j.msl.2020.11.005","title":"Factors influencing the usage of XBRL tools","year":2020,"lang":"en","type":"article","venue":"Management Science Letters","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Expectancy theory; Structural equation modeling; IBM; Computer science; Unified theory of acceptance and use of technology; Psychology; Knowledge management; World Wide Web; Social psychology","authors":[{"name":"Badi Salem Rawashdeh","is_ca":false},{"name":"Awni Rawashdeh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04336321970819302,"gpt":0.2321322512690732,"spread":0.1887690315608802,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004851856,0.0003497309,0.0001870797,0.001298309,0.0003711072,0.001742631,0.0003301348,0.0005154109,0.002344814],"category_scores_gemma":[0.03566578,0.0002565758,0.0005175016,0.0008637597,0.0006000292,0.001251575,0.0005812631,0.0006823618,0.0005249062],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005285207,"about_ca_system_score_gemma":0.0008875452,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004983956,"about_ca_topic_score_gemma":0.003746492,"domain_scores_codex":[0.9952278,0.001947508,0.0006210327,0.000224257,0.001541235,0.0004380436],"domain_scores_gemma":[0.9490318,0.03279101,0.01043228,0.001637899,0.004987136,0.001119881],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008700305,0.000300695,0.9619842,0.00009880093,0.00005561396,0.0001741762,0.004301699,0.0005359926,0.001337698,0.0003939845,0.0001631656,0.03056688],"study_design_scores_gemma":[0.000009934033,0.0004742655,0.9842709,0.0001079549,0.00006422865,0.0003139086,0.006562493,0.005332741,0.001003631,0.0003409048,0.001477842,0.00004115505],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954802,0.00007252721,0.001765652,0.0001224753,0.000003460225,0.00004598737,0.00003928563,0.00002867491,0.002441708],"genre_scores_gemma":[0.9982828,0.00005271563,0.001217884,0.00002417042,0.000003002444,0.00001764152,0.00003846642,0.000005323826,0.0003580908],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004983956,"threshold_uncertainty_score":0.02565938,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4285019485","doi":"10.1007/978-3-031-08954-1_48","title":"The Impact of the IFRS 16 Adjustments “Coronavirus-Related Lease Contracts” on the Financial Performance (Royal Jordanian Case Study)","year":2022,"lang":"en","type":"book-chapter","venue":"Lecture notes in networks and systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Business; Accounting; Equity (law); Lease; Coronavirus disease 2019 (COVID-19); Actuarial science; Finance; Medicine","authors":[{"name":"Tareq Hammad Almubaydeen","is_ca":false},{"name":"Thaer Faisal Abdelrahim Qushtom","is_ca":false},{"name":"Mohyedin Hamza","is_ca":false},{"name":"Razan “Mohammed Ratib” Al-Khawaldeh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01885265903202307,"gpt":0.2342256640484902,"spread":0.2153730050164671,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002641743,0.0002763022,0.0002091458,0.0009657108,0.001379236,0.004408566,0.0008074116,0.00169023,0.009583556],"category_scores_gemma":[0.005659243,0.0001294637,0.0003248171,0.001079524,0.001356627,0.001067178,0.001595321,0.001238823,0.001017037],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005394329,"about_ca_system_score_gemma":0.003393961,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0272458,"about_ca_topic_score_gemma":0.03608246,"domain_scores_codex":[0.9976264,0.0006802172,0.00009981762,0.0001569154,0.0006740219,0.0007627049],"domain_scores_gemma":[0.9962501,0.001120235,0.0009124496,0.0001767562,0.0008895235,0.0006509938],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002459306,0.002628028,0.3584718,0.0005222213,0.0002356903,0.01904204,0.01931633,0.0397779,0.007405642,0.1616741,0.04948312,0.3389839],"study_design_scores_gemma":[0.0001866126,0.002462148,0.6674113,0.0006556678,0.0001975126,0.00470315,0.04568049,0.02118106,0.007381368,0.0136028,0.2363575,0.0001804518],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8699094,0.0007926236,0.0002475122,0.002082731,0.00003676209,0.00004428699,0.0003173728,0.00002495557,0.1265444],"genre_scores_gemma":[0.974414,0.0002613502,0.0002397628,0.0001761194,0.00003463924,0.00001014211,0.0001936881,0.00000927329,0.02466111],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0272458,"threshold_uncertainty_score":0.05417442,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W226757706","doi":"10.2308/jeta-51436","title":"Computer-Assisted Functions for Auditing XBRL-Related Documents","year":2016,"lang":"en","type":"article","venue":"Journal of Emerging Technologies in Accounting","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Audit; Accounting; Computer science; Information technology audit; Business reporting; Set (abstract data type); Internal audit; Audit plan; Quality assurance; Process management; Joint audit; Business; Marketing; Service (business)","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01615549061200972,"gpt":0.2573670799926808,"spread":0.2412115893806711,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005413014,0.0009746003,0.0003412196,0.002168612,0.0006713818,0.002012471,0.001317813,0.0006991499,0.007611241],"category_scores_gemma":[0.02011529,0.0003662797,0.0003364222,0.001000937,0.000637163,0.001677434,0.001583968,0.0006062291,0.003128381],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007580001,"about_ca_system_score_gemma":0.001136795,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001440219,"about_ca_topic_score_gemma":0.00157225,"domain_scores_codex":[0.9950202,0.002904097,0.0003351002,0.0004301835,0.001034196,0.0002762869],"domain_scores_gemma":[0.9709865,0.01637484,0.002650631,0.005638449,0.003743597,0.0006060507],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"bench_or_experimental","study_design_scores_codex":[0.001651516,0.0008715305,0.01176685,0.000657008,0.00004103767,0.000584262,0.005200554,0.009204587,0.04355799,0.008489247,0.01150098,0.9064745],"study_design_scores_gemma":[0.001059614,0.004692402,0.08010978,0.002641258,0.0002859438,0.006203025,0.007408219,0.3236648,0.2779964,0.01549427,0.2796906,0.0007536027],"study_design_candidate":"bench_or_experimental","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2906379,0.0007857225,0.6465875,0.001095834,0.0001344806,0.002368732,0.0005106429,0.03516264,0.02271665],"genre_scores_gemma":[0.6189155,0.0003579609,0.3724056,0.0001883511,0.00006347368,0.0004902586,0.0004117272,0.0004559709,0.006711222],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.007611241,"threshold_uncertainty_score":0.0286271,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4220778249","doi":"10.1108/mf-07-2021-0340","title":"The relevance of XBRL extensions for stock markets: evidence from cross-listed firms in the US","year":2022,"lang":"en","type":"article","venue":"Managerial Finance","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"XBRL; Business; International Financial Reporting Standards; Accounting; Information asymmetry; Stock (firearms); Stock exchange; Financial statement; Stock market; Business reporting; Accounting information system; Audit; Finance","authors":[{"name":"Denis Cormier","is_ca":true},{"name":"Pierre Teller","is_ca":false},{"name":"Dominique Dufour","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02807525693145834,"gpt":0.2723118142214592,"spread":0.2442365572900009,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002550953,0.0002002365,0.0001982503,0.001327915,0.0003068905,0.00139691,0.0003950723,0.0005366655,0.001235896],"category_scores_gemma":[0.01816458,0.0001455489,0.0003030323,0.001819238,0.000571439,0.000850723,0.0008855053,0.0005213733,0.0001633644],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003896282,"about_ca_system_score_gemma":0.0004614184,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007389158,"about_ca_topic_score_gemma":0.01028273,"domain_scores_codex":[0.9985914,0.0004258821,0.0002511037,0.0001767494,0.0004317089,0.0001231904],"domain_scores_gemma":[0.9410879,0.01136514,0.04190098,0.00209935,0.002476092,0.001070594],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006611112,0.0000726617,0.9945688,0.00002308791,0.00005084713,0.00009342929,0.0003763585,0.00006502603,0.0001513041,0.00009235243,0.0001518336,0.004288194],"study_design_scores_gemma":[0.000004296382,0.00006160005,0.998349,0.00002040776,0.00003744722,0.0001246667,0.0005822661,0.0002310951,0.0001909334,0.00006947446,0.0003240807,0.000004847845],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998737,0.0003797091,0.0000592683,0.0001201704,0.00000314222,0.000007031667,0.0001559836,0.000001861991,0.0005358332],"genre_scores_gemma":[0.9992884,0.0002074976,0.00006174593,0.00004975208,0.00001384286,0.000002984043,0.0002894825,8.561503e-7,0.00008535846],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007389158,"threshold_uncertainty_score":0.01469231,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2062252316","doi":"10.1108/09657960110695637","title":"The new language of financial reporting","year":2001,"lang":"en","type":"article","venue":"Balance Sheet","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"XBRL; Balance sheet; Accounting; Business reporting; Computer science; Business","authors":[{"name":"Andrew Wallace","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01286197372953754,"gpt":0.2448402170090434,"spread":0.2319782432795059,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0193936,0.001044516,0.0007109451,0.005064389,0.004181186,0.02537305,0.002091645,0.004925008,0.007517209],"category_scores_gemma":[0.04796755,0.0005711831,0.001023119,0.007787456,0.01564567,0.02973008,0.005873357,0.01265393,0.003395963],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005251007,"about_ca_system_score_gemma":0.006598484,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006645386,"about_ca_topic_score_gemma":0.003049974,"domain_scores_codex":[0.9751831,0.01396122,0.00185286,0.001434306,0.006496407,0.001072122],"domain_scores_gemma":[0.9654182,0.01974338,0.00404123,0.003031349,0.006462512,0.001303367],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001314341,0.000005540527,0.0001366755,0.00007689367,0.000004923469,0.00007224242,0.0026767,0.0001030626,0.00006624484,0.8774536,0.09838908,0.02100185],"study_design_scores_gemma":[0.000006436506,0.00001151544,0.0001502441,0.0002948905,0.000004157917,0.0001895071,0.0008211842,0.0001636114,0.00007289891,0.09699438,0.9012708,0.00002045865],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.004924736,0.1134266,0.07099513,0.3993921,0.04488427,0.0001121488,0.0008456705,0.000916352,0.364503],"genre_scores_gemma":[0.3012718,0.156162,0.09972339,0.1350465,0.1191838,0.0009471934,0.001321942,0.001842606,0.1845009],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02537305,"threshold_uncertainty_score":0.1025645,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1967385556","doi":"","title":"Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language)","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; XML; Computer science; The Internet; World Wide Web; Accounting; Business","authors":[{"name":"Won Gyun No","is_ca":false},{"name":"J. Efrim Boritz","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01041294567062586,"gpt":0.2510258722694003,"spread":0.2406129265987745,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02515569,0.001379177,0.0006861179,0.003883084,0.001768431,0.009681946,0.003101187,0.003634771,0.008253784],"category_scores_gemma":[0.04742032,0.001082544,0.001623651,0.003678935,0.002215345,0.01231422,0.005727039,0.00463488,0.01022897],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002434986,"about_ca_system_score_gemma":0.00523783,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005540477,"about_ca_topic_score_gemma":0.002479938,"domain_scores_codex":[0.9764615,0.007950524,0.004339458,0.001527198,0.008784038,0.0009372371],"domain_scores_gemma":[0.9704487,0.007169977,0.00429651,0.009411993,0.007757372,0.0009154505],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002767557,0.0002557606,0.004174571,0.001418477,0.0001348648,0.001329698,0.002804219,0.005596325,0.01272403,0.4881863,0.1600287,0.3230703],"study_design_scores_gemma":[0.0001048286,0.0001511559,0.001359578,0.001050959,0.00008437134,0.001474331,0.0003850912,0.03712647,0.01787436,0.05772735,0.8824554,0.0002061123],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.004837983,0.001495679,0.8947855,0.004914238,0.0008080995,0.001472959,0.002202547,0.05780092,0.031682],"genre_scores_gemma":[0.09581515,0.002919375,0.8460627,0.00405077,0.0007076786,0.00154282,0.009803501,0.005839416,0.03325862],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.02515569,"threshold_uncertainty_score":0.1330376,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4250735473","doi":"10.33423/jabe.v21i8.2591","title":"Are Accounting Information Systems Programs Evolving to Meet the Needs of the Accounting Profession? An Analysis of Accounting Information Systems Programs in 2005 and 2019","year":2019,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Accounting information system; Business; Management accounting","authors":[],"retraction":null,"screen_n_in":null,"score":{"opus":0.01016205694428532,"gpt":0.2000340542426372,"spread":0.1898719972983519,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002195291,0.0001483632,0.000155531,0.003741513,0.001138312,0.002544937,0.001058119,0.0006472061,0.00357485],"category_scores_gemma":[0.0105811,0.000190682,0.0003059932,0.005452271,0.0006125108,0.002191791,0.001726027,0.001432796,0.0005436764],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008097138,"about_ca_system_score_gemma":0.009104211,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07472248,"about_ca_topic_score_gemma":0.1120356,"domain_scores_codex":[0.9971429,0.0002845188,0.0001708242,0.0001557279,0.0009470872,0.001298876],"domain_scores_gemma":[0.9840769,0.001608666,0.005451817,0.0002260179,0.004250719,0.004385831],"domain_codex":null,"domain_gemma":"evaluation","domain_candidate":"evaluation","domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001851638,0.0004550994,0.879604,0.000174339,0.00002995614,0.0002283693,0.004523195,0.0008560453,0.001034292,0.005030512,0.008917646,0.09896141],"study_design_scores_gemma":[0.000003265396,0.00009079818,0.9767542,0.00006466721,0.000006420972,0.00005949122,0.006537158,0.0003114481,0.0003762788,0.0001049106,0.0156837,0.000007614817],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.985151,0.0005763558,0.0001928502,0.004121897,0.00006526868,0.00003545295,0.001166222,0.00002883104,0.008662105],"genre_scores_gemma":[0.9943814,0.000441075,0.000222432,0.0005488868,0.00005053013,0.00002914331,0.001392584,0.000009355892,0.002924713],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9978047,"threshold_uncertainty_score":0.1485751,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4361007280","doi":"10.33423/jhetp.v23i5.5932","title":"The Accounting Education: Is a Paradigm Shift Needed?","year":2023,"lang":"en","type":"article","venue":"Journal of Higher Education Theory and Practice","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Multidisciplinary approach; Context (archaeology); Knowledge management; Engineering ethics; Political science; Public relations; Business; Psychology; Sociology; Engineering; Computer science; Social science","authors":[{"name":"Bistra Svetlozarova Nikolova","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01876513260423257,"gpt":0.3225823442865524,"spread":0.3038172116823198,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02818275,0.0006687858,0.001079004,0.003330646,0.006124763,0.02482086,0.003111796,0.01073646,0.006613451],"category_scores_gemma":[0.01353743,0.0003306391,0.0006232,0.0033807,0.03172117,0.02577268,0.008473894,0.01598595,0.002061631],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01211873,"about_ca_system_score_gemma":0.03390288,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007214865,"about_ca_topic_score_gemma":0.007480957,"domain_scores_codex":[0.9876477,0.006083417,0.0005467596,0.001174799,0.003253774,0.001293571],"domain_scores_gemma":[0.9728121,0.01409034,0.001338916,0.001295478,0.005199321,0.005263796],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00005148795,0.0001835097,0.0009909207,0.00116657,0.00001723466,0.0001264862,0.005863773,0.0002666005,0.0002769553,0.8071691,0.03097147,0.1529157],"study_design_scores_gemma":[0.00004110786,0.0001683231,0.002035113,0.004067605,0.00001886389,0.0005506143,0.02755908,0.0008123873,0.000293968,0.5205211,0.4438511,0.00008070556],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.004371904,0.05564075,0.006693782,0.9007942,0.005619286,0.00002514538,0.00003525576,0.00006029475,0.02675954],"genre_scores_gemma":[0.4655196,0.1537541,0.03423299,0.3154365,0.01714398,0.0002773626,0.0001740018,0.0001535859,0.01330797],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.02818275,"threshold_uncertainty_score":0.1490464,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2113654007","doi":"10.1111/1911-3838.12044","title":"The Israeli XBRL Adoption Experience","year":2015,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Business reporting; Business; Accounting; Capital market; Finance","authors":[{"name":"Ariel Markelevich","is_ca":false},{"name":"Lewis Shaw","is_ca":false},{"name":"Hagit Weihs","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03046156387627429,"gpt":0.2633881136083882,"spread":0.2329265497321139,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006328703,0.000256499,0.0002082878,0.0008053965,0.001570572,0.004193482,0.00100143,0.0006150535,0.005690449],"category_scores_gemma":[0.009360784,0.0001994528,0.000166951,0.001611618,0.001430904,0.003011124,0.002651457,0.001515951,0.001012088],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004446819,"about_ca_system_score_gemma":0.00215038,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02738992,"about_ca_topic_score_gemma":0.02076308,"domain_scores_codex":[0.9964939,0.0009225905,0.0001785403,0.0003277976,0.001469978,0.0006072474],"domain_scores_gemma":[0.993881,0.001826724,0.001062205,0.0003524067,0.002086762,0.0007909288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0003071899,0.001082948,0.3283745,0.0002915892,0.0000400909,0.00400234,0.2247747,0.0003962827,0.002974535,0.01778235,0.0484098,0.3715636],"study_design_scores_gemma":[0.0000444855,0.0004293179,0.2235927,0.0006443805,0.00003446617,0.003960484,0.2758714,0.001535234,0.003388919,0.001629171,0.4887697,0.00009971898],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.937931,0.001459656,0.0005833548,0.01069993,0.00009144875,0.00003682439,0.0003074081,0.00005593925,0.04883443],"genre_scores_gemma":[0.9802474,0.002031551,0.0005192464,0.002068995,0.00005320187,0.00002522414,0.0003802774,0.00005085228,0.01462331],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02738992,"threshold_uncertainty_score":0.054461,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2049853656","doi":"10.1108/eum0000000005373","title":"The language of risk: why the future of risk reporting is spelled XBRL","year":2000,"lang":"en","type":"article","venue":"Balance Sheet","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"XBRL; Business reporting; Accounting; Business","authors":[{"name":"Charles Garthwaite","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.005976868052460818,"gpt":0.2212959386859679,"spread":0.2153190706335071,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03590756,0.0007465795,0.0006624932,0.001947989,0.003528617,0.02112714,0.001753362,0.006325963,0.005871386],"category_scores_gemma":[0.06622746,0.0006123313,0.000858388,0.001951895,0.02841501,0.04175823,0.005377659,0.01418579,0.003684914],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004440362,"about_ca_system_score_gemma":0.004711828,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009114736,"about_ca_topic_score_gemma":0.002698059,"domain_scores_codex":[0.9718321,0.01759386,0.001640624,0.001739256,0.006168462,0.00102563],"domain_scores_gemma":[0.9306971,0.0437334,0.004556992,0.006578579,0.01315763,0.001276288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00005104357,0.00001303853,0.0005909088,0.0001048236,0.000006972062,0.000151329,0.005871346,0.0004904469,0.0003826596,0.9142978,0.03718033,0.0408594],"study_design_scores_gemma":[0.00003542363,0.00007041605,0.0006901514,0.0009387709,0.00001457429,0.0004739543,0.004514981,0.002236023,0.0006721114,0.5077754,0.4824526,0.0001255947],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.01275416,0.04605759,0.06179386,0.7627271,0.0120743,0.00003511582,0.0001089081,0.0005966895,0.1038523],"genre_scores_gemma":[0.5578964,0.06454118,0.08865245,0.161787,0.03914459,0.0001951924,0.0002593876,0.001745916,0.08577785],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03590756,"threshold_uncertainty_score":0.1898996,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3120746739","doi":"10.5267/j.ac.2020.12.015","title":"The effect of XBRL adoption on information symmetry in companies’ financial reports through knowledge management: Perceptions of employees of the Jordan securities commission","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"XBRL; Business; Commission; Accounting; Knowledge management; Perception; Consistency (knowledge bases); Legislature; Order (exchange); Finance; Computer science; Psychology; Political science","authors":[{"name":"Tareq Bani-Khalid","is_ca":false},{"name":"Abdel-Rahman kh. El-Dalabeeh","is_ca":false},{"name":"Abdullah Matar Al-Adamat","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.00681049407481878,"gpt":0.235442067452529,"spread":0.2286315733777102,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007927746,0.0001605679,0.0001514333,0.0008225,0.0007467185,0.002537197,0.0003921874,0.0005796753,0.002167113],"category_scores_gemma":[0.02581127,0.00019728,0.0002912906,0.0005455251,0.001217013,0.001445833,0.00136152,0.001020494,0.0002257181],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001125541,"about_ca_system_score_gemma":0.002243702,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005614491,"about_ca_topic_score_gemma":0.005498367,"domain_scores_codex":[0.9939277,0.002691156,0.0005226127,0.0003105682,0.001986249,0.0005616449],"domain_scores_gemma":[0.9404892,0.02828026,0.01872068,0.002660864,0.006258153,0.003590853],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001398552,0.0008013419,0.8848664,0.0001550017,0.00006083232,0.0005155811,0.05771049,0.0002776047,0.003348589,0.0007073953,0.0005572578,0.05085974],"study_design_scores_gemma":[0.00001158032,0.0005040676,0.9117496,0.0001188673,0.00003696413,0.0002166707,0.08280198,0.0007398967,0.00100336,0.0002314826,0.002549642,0.00003588086],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983192,0.00003556542,0.00008787579,0.000282063,0.000002177916,0.000006782434,0.000006611931,0.000002636989,0.001257033],"genre_scores_gemma":[0.9993753,0.00005458729,0.0001772779,0.0000540281,0.00000404794,0.000003795217,0.00000991342,0.000001141111,0.0003200087],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007927746,"threshold_uncertainty_score":0.04192644,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2147530180","doi":"10.1506/g82c-h0w9-l4tm-yj94","title":"Special Call: E‐Business and Electronic Financial and Business Reporting: Decline of the Age of Pacioli: The Impact of E‐Business on Accounting and Accounting Education / Le déclin de l'ère Pacioli: l'incidence des affaires électroniques sur la comptabilité et la formation comptable","year":2004,"lang":"fr","type":"article","venue":"Canadian Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"St. Francis Xavier University","funders":"","keywords":"Business; Electronic business; Commerce; Business administration; Finance; Business model; Marketing","authors":[{"name":"Gerald Trites","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01182676851138093,"gpt":0.2663642255732027,"spread":0.2545374570618217,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001718043,0.0009970878,0.001137686,0.002467212,0.003822549,0.003861388,0.001675362,0.007041309,0.3398713],"category_scores_gemma":[0.004505363,0.0005070833,0.0006825422,0.001928076,0.001539393,0.00225981,0.001416335,0.003826481,0.1000569],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003719125,"about_ca_system_score_gemma":0.007028485,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.144448,"about_ca_topic_score_gemma":0.2943392,"domain_scores_codex":[0.9982052,0.0001173597,0.000108811,0.0002044314,0.0009299383,0.0004342974],"domain_scores_gemma":[0.9860004,0.002176368,0.0006847495,0.0004670775,0.007376038,0.003295432],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0000218451,0.00001956239,0.0002983024,0.00004373763,0.000001202103,0.00004008724,0.00003466527,0.000007221642,0.0001160511,0.0003281355,0.9913708,0.007718461],"study_design_scores_gemma":[0.00001257379,0.00001552937,0.00409228,0.00004327134,0.00000285958,0.00004328496,0.0002449794,0.00003136642,0.00005449355,0.000115945,0.9953336,0.000009834743],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"editorial","genre_scores_codex":[0.003731541,0.01010178,0.0003640037,0.4906816,0.178468,0.0005118366,0.005818957,0.001138967,0.3091834],"genre_scores_gemma":[0.006034168,0.003011668,0.0001820833,0.02613511,0.0317742,0.00008790415,0.001045023,0.0001831123,0.9315467],"genre_candidate":"editorial","genre_consensus":null,"teacher_disagreement_score":0.3398713,"threshold_uncertainty_score":0.9415935,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4390342647","doi":"10.1111/1911-3838.12352","title":"A Literature Review of Technology‐Related Research in Accounting Education: 2010–2020*","year":2023,"lang":"en","type":"review","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Business","authors":[{"name":"Peter Theuri","is_ca":false},{"name":"Ronald Campbell","is_ca":false},{"name":"Lisa A. Owens‐Jackson","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06221089682883446,"gpt":0.3920289121026288,"spread":0.3298180152737943,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["bibliometrics"],"consensus_categories":[],"category_scores_codex":[0.006565043,0.0008407435,0.001643438,0.02286117,0.0006511355,0.002626641,0.0009272631,0.001615401,0.004413933],"category_scores_gemma":[0.02172755,0.0007590941,0.001853424,0.02533231,0.0007316627,0.003405969,0.0011008,0.001275942,0.0008476037],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003614871,"about_ca_system_score_gemma":0.01221714,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007833406,"about_ca_topic_score_gemma":0.02117634,"domain_scores_codex":[0.9964414,0.0009936433,0.001127597,0.0003405313,0.0009344266,0.0001622909],"domain_scores_gemma":[0.9686547,0.0198281,0.004037058,0.0003455638,0.006615533,0.0005190333],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001400156,0.00006895696,0.001686013,0.3895365,0.0008575685,0.0003447334,0.000730799,0.0002238937,0.0008189448,0.001955113,0.01930619,0.5843313],"study_design_scores_gemma":[0.00003477853,0.0002137234,0.01633694,0.6139711,0.004202057,0.001084595,0.001639827,0.0001288473,0.0006503061,0.0007188313,0.3609689,0.00005015924],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.0004825868,0.9981716,0.00006006047,0.0004814537,0.000128588,0.00001864795,0.0000806875,0.000003191977,0.0005731114],"genre_scores_gemma":[0.003385185,0.995667,0.0002399096,0.00038388,0.00008066509,0.00002915373,0.00009395352,0.000001833501,0.0001183149],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.9771388,"threshold_uncertainty_score":0.03471971,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124396779","doi":"","title":"Security in Xml-Based Financial Reporting Services on the Internet","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"The Internet; XBRL; Computer security; Information security; Computer science; Business; Internet privacy; World Wide Web","authors":[{"name":"Won Gyun No","is_ca":false},{"name":"J. Efrim Boritz","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009220433927818574,"gpt":0.2258997895442702,"spread":0.2166793556164516,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009051624,0.0005852747,0.0003815975,0.001718933,0.001041155,0.006144075,0.001418856,0.002317501,0.003005697],"category_scores_gemma":[0.01086702,0.0006563106,0.0007618923,0.001984488,0.001437611,0.008093022,0.001989719,0.002112754,0.002521373],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00151533,"about_ca_system_score_gemma":0.002024198,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003724429,"about_ca_topic_score_gemma":0.001344036,"domain_scores_codex":[0.9940426,0.001922866,0.001108571,0.0003102997,0.002127658,0.0004880461],"domain_scores_gemma":[0.9926555,0.00302578,0.0007947963,0.001942795,0.001385824,0.0001952248],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004198512,0.000294425,0.006966263,0.0007698631,0.00008069447,0.002975908,0.002698131,0.01313227,0.01463894,0.6392487,0.0410728,0.277702],"study_design_scores_gemma":[0.0001240919,0.0002146389,0.003514329,0.001465319,0.0001354197,0.004288144,0.001286959,0.2104957,0.04972151,0.1888082,0.5397502,0.0001956568],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.07705502,0.007213376,0.7558649,0.01268669,0.001006583,0.0008443172,0.001248691,0.02566582,0.1184145],"genre_scores_gemma":[0.6534976,0.007206498,0.2957317,0.005201108,0.0005346915,0.0005420158,0.003338255,0.001721868,0.0322262],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.009051624,"threshold_uncertainty_score":0.0478701,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123660970","doi":"","title":"The Effect of Mandatory XBRL Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Business reporting; Accounting; Corporate governance; Volatility (finance); Information asymmetry; Stock (firearms); Earnings; Finance","authors":[{"name":"Joung W. Kim","is_ca":false},{"name":"Jee‐Hae Lim","is_ca":true},{"name":"Won Gyun No","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01021696413440109,"gpt":0.2368344180391881,"spread":0.226617453904787,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006960571,0.000186698,0.0003002617,0.0007893728,0.0005582173,0.001494504,0.0005870946,0.0007584217,0.001552736],"category_scores_gemma":[0.05668064,0.0002353352,0.0003253344,0.0008199282,0.0008432508,0.001298936,0.001525743,0.0008875697,0.0002035624],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005084469,"about_ca_system_score_gemma":0.0005325733,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004578219,"about_ca_topic_score_gemma":0.005371183,"domain_scores_codex":[0.9940211,0.002952424,0.0006906266,0.0005800913,0.001204306,0.0005514652],"domain_scores_gemma":[0.8119285,0.05520461,0.1177932,0.009627136,0.003341448,0.002105226],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001003457,0.0003848064,0.9696256,0.0000398749,0.0001143936,0.0001131796,0.0009148769,0.0002439619,0.0007990897,0.000351084,0.0003172701,0.02609242],"study_design_scores_gemma":[0.00001520839,0.0003323547,0.9978644,0.00001574975,0.0000342201,0.00007171393,0.0004492494,0.0002162484,0.0006108137,0.00008846752,0.0002945499,0.000007015199],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9986137,0.0001486452,0.0000858988,0.0001976653,0.000004217721,0.000009350803,0.00007481773,0.0000039305,0.0008617187],"genre_scores_gemma":[0.9995378,0.0000786568,0.00008279183,0.0000648784,0.00001580762,0.000004121494,0.00007178084,0.000001346715,0.0001427452],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006960571,"threshold_uncertainty_score":0.03681147,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123554580","doi":"10.1007/978-3-030-66093-2_20","title":"Covid-19: Financial Impact and Disclosure","year":2021,"lang":"en","type":"book-chapter","venue":"Lecture notes in networks and systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Business; Position (finance); Coronavirus disease 2019 (COVID-19); Accounting; Pandemic; Finance; Geography; Medicine","authors":[{"name":"Olga V. Efimova","is_ca":false},{"name":"Olga Rozhnova","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01729944231568093,"gpt":0.2439489105129891,"spread":0.2266494681973081,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003589509,0.001531438,0.001094037,0.005460205,0.001275298,0.008139128,0.001550303,0.001566346,0.08878223],"category_scores_gemma":[0.01240919,0.0004834145,0.0007717659,0.00897669,0.001046114,0.004602747,0.002315368,0.003305646,0.02298127],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002663909,"about_ca_system_score_gemma":0.002651184,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006618232,"about_ca_topic_score_gemma":0.006026846,"domain_scores_codex":[0.9959363,0.0006474364,0.0002209749,0.0003054288,0.002634784,0.0002551389],"domain_scores_gemma":[0.9948831,0.002143646,0.0005218484,0.0004021586,0.001694147,0.0003550845],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.00003482655,0.00004701008,0.001235428,0.0002993472,0.00002227248,0.00004550432,0.0001060499,0.001114709,0.0001059437,0.2149173,0.559405,0.2226667],"study_design_scores_gemma":[0.000011977,0.00003831507,0.00415636,0.0008053897,0.00002519852,0.0002175421,0.0001428897,0.002925874,0.0004277937,0.1684131,0.8227854,0.00005014064],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.003869932,0.03807474,0.02606536,0.008862334,0.004686323,0.0001176377,0.0152019,0.002081692,0.90104],"genre_scores_gemma":[0.166397,0.06644924,0.03686877,0.00378518,0.008971709,0.0006351824,0.05815941,0.004198476,0.654535],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.08878223,"threshold_uncertainty_score":0.2970061,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4410518489","doi":"10.52399/001c.137301","title":"Advancements in Management Accounting and Digital Technologies: A Systematic Literature Review","year":2025,"lang":"en","type":"article","venue":"Accounting Finance & Governance Review/Accounting finance & governance review","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Fundação para a Ciência e a Tecnologia; Canadian Intensive Care Foundation","keywords":"Accounting; Business; Computer science","authors":[{"name":"Adriana Barreto","is_ca":false},{"name":"Patrícia Gomes","is_ca":false},{"name":"Patrícia Rodrigues Quesado","is_ca":false},{"name":"Shane O’Sullivan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.005599884361579072,"gpt":0.2390955816598622,"spread":0.2334956972982832,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01357197,0.0009827516,0.003578728,0.05082115,0.001254627,0.003402305,0.001218897,0.00168889,0.003956963],"category_scores_gemma":[0.04636412,0.000987282,0.003037678,0.04392304,0.001522848,0.004242665,0.002359898,0.001181408,0.0004432303],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004436643,"about_ca_system_score_gemma":0.02874113,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009769551,"about_ca_topic_score_gemma":0.02868355,"domain_scores_codex":[0.9889784,0.002920862,0.004704919,0.0006297834,0.002429039,0.0003369223],"domain_scores_gemma":[0.9455266,0.03905976,0.007767045,0.0008157475,0.006108907,0.0007219397],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"systematic_review","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001179636,0.00005252728,0.003253968,0.8114881,0.001844696,0.0004240409,0.001124101,0.0001970633,0.0003628584,0.001469516,0.004707796,0.1749575],"study_design_scores_gemma":[0.00004413492,0.0001173908,0.00661128,0.9173375,0.007508995,0.0007395771,0.001751091,0.0001039561,0.0002112291,0.0007127785,0.06482146,0.00004041332],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.002498343,0.9946115,0.0002706007,0.0007132402,0.000138814,0.0002732518,0.0006723805,0.000009106612,0.000812746],"genre_scores_gemma":[0.0158584,0.9817017,0.0009405533,0.0004653997,0.00009626972,0.000399808,0.0004058922,0.000005529979,0.000126406],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.05082115,"threshold_uncertainty_score":0.07177627,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3130037232","doi":"10.5267/j.ac.2021.2.002","title":"Factors affecting the use of generalized audit software in audit process in Indonesia","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit; Business; Accounting; Data collection; Work (physics); Audit plan; Information technology audit; Cyberspace; Joint audit; Process (computing); Internal audit; Computer science; The Internet; Engineering; World Wide Web; Statistics","authors":[{"name":"Metya Kartikasary","is_ca":false},{"name":"Sebastianus Laurens","is_ca":false},{"name":"Martogi Sitinjak","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04861516092887548,"gpt":0.2581072074696477,"spread":0.2094920465407722,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002878169,0.0001090507,0.0001328459,0.0008207158,0.000435157,0.001763219,0.0003572623,0.0002567782,0.001106573],"category_scores_gemma":[0.02198072,0.0001667213,0.0001726544,0.0009329066,0.0005993659,0.0006228345,0.0005449204,0.0006205932,0.0001958179],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001132135,"about_ca_system_score_gemma":0.002055811,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009014263,"about_ca_topic_score_gemma":0.009121689,"domain_scores_codex":[0.9962114,0.001573264,0.000546875,0.0002229054,0.001077586,0.0003679723],"domain_scores_gemma":[0.9716237,0.01152033,0.01183079,0.001134722,0.002095771,0.001794815],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007390351,0.0003313647,0.9688215,0.00005129585,0.00001307229,0.0002901228,0.005776186,0.0003006719,0.0006457275,0.0001900028,0.0001884726,0.02331761],"study_design_scores_gemma":[0.000002755755,0.0001072219,0.9902242,0.00005603897,0.00001634009,0.0003424676,0.006714286,0.001271057,0.0003859788,0.00007691197,0.0007912365,0.00001134052],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9988747,0.00007032888,0.0001003069,0.00007893252,0.000002108839,0.000009709981,0.00001147427,0.000004361199,0.0008479081],"genre_scores_gemma":[0.9995449,0.0000714123,0.0001542788,0.00001191016,0.000001541126,0.000003678247,0.00001038894,0.000002551042,0.0001991912],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009014263,"threshold_uncertainty_score":0.01792353,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1486748301","doi":"10.2139/ssrn.2201014","title":"Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Accounting; Executive information system; Voluntary disclosure; Turnover; Knowledge management; Information system; Management information systems; Computer science; Management; Economics","authors":[{"name":"J. Efrim Boritz","is_ca":true},{"name":"Jap Efendi","is_ca":false},{"name":"Jee‐Hae Lim","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01054105657389311,"gpt":0.2119350914059597,"spread":0.2013940348320666,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02111985,0.0001574676,0.000160054,0.001825544,0.001400345,0.00426372,0.001022858,0.0009707041,0.003449745],"category_scores_gemma":[0.09438277,0.0003254439,0.0003006605,0.0009603364,0.00133417,0.002744683,0.003424728,0.002334421,0.0004281189],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001312476,"about_ca_system_score_gemma":0.005551089,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006699848,"about_ca_topic_score_gemma":0.01348046,"domain_scores_codex":[0.9880425,0.005114602,0.00125518,0.0006965374,0.003185933,0.001705211],"domain_scores_gemma":[0.825554,0.07701373,0.05250671,0.00895153,0.01817238,0.01780169],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002187322,0.002148235,0.9314678,0.00005743473,0.00005485851,0.0001558677,0.01849387,0.000373983,0.0008314734,0.003432414,0.001118904,0.04164638],"study_design_scores_gemma":[0.00001847107,0.0003451947,0.9806234,0.00007100485,0.00001715766,0.0001598791,0.01408678,0.0007667106,0.0003950954,0.0008146882,0.002673658,0.00002801281],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9932995,0.00003959162,0.0001731094,0.0006003501,0.000009001323,0.00002658073,0.00003198253,0.000007516627,0.00581237],"genre_scores_gemma":[0.9981464,0.00002554471,0.0003262804,0.00009084083,0.000005330114,0.00002186134,0.00006109015,0.000005162346,0.001317466],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02111985,"threshold_uncertainty_score":0.1116937,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3040397590","doi":"10.5430/ijfr.v11n3p1","title":"Experiences to Voluntarily Adopt Malaysian Business Reporting System MBRS: A Case Study of SMPs","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"Universiti Tenaga Nasional; Universiti Teknologi MARA; Tenaga Nasional Berhad","keywords":"XBRL; Business; Business reporting; Enforcement; Stakeholder; Incentive; Data collection; Commission; Promotion (chess); Accounting; Marketing; Knowledge management; Process management; Public relations; Finance; Computer science","authors":[{"name":"Azleen Ilias","is_ca":false},{"name":"Erlane K Ghani","is_ca":false},{"name":"Nasrudin Baidi","is_ca":false},{"name":"Zubir Azhar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1283961699957227,"gpt":0.3825344849525167,"spread":0.254138314956794,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006010517,0.0005242984,0.0004140117,0.0009613133,0.006301393,0.003244787,0.001504104,0.002681222,0.0027258],"category_scores_gemma":[0.01675175,0.0008040782,0.0004002765,0.0008845141,0.003730628,0.003429338,0.004224282,0.003028074,0.0005392997],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00241214,"about_ca_system_score_gemma":0.00277858,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007238762,"about_ca_topic_score_gemma":0.01435777,"domain_scores_codex":[0.9909067,0.005766214,0.0003043139,0.000505032,0.001018537,0.001499119],"domain_scores_gemma":[0.9890841,0.005441227,0.002117506,0.0004910121,0.001148673,0.001717483],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00003045259,0.000185941,0.01694629,0.0001096571,0.00000567396,0.009772151,0.9616026,0.00007067432,0.001402189,0.0006555123,0.00056345,0.008655434],"study_design_scores_gemma":[0.000002157409,0.0002026782,0.006022296,0.00008978382,0.000004167091,0.003344508,0.9838038,0.0001926888,0.0004010561,0.0001157226,0.005797764,0.00002333278],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9975122,0.0001056319,0.0004280713,0.0008108134,0.00001026439,0.00002385817,0.000009574676,0.00000548832,0.001094146],"genre_scores_gemma":[0.9966127,0.0002893927,0.0004728256,0.0003936895,0.000009915844,0.00003219067,0.00001357282,0.00001039265,0.002165306],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007238762,"threshold_uncertainty_score":0.03178704,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}