{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":42,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":42,"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":"8c42e4f6a225","filters":{"venue":"Accounting Horizons"}},"results":[{"id":"W3125562270","doi":"10.2308/acch-52047","title":"The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study","year":2018,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":284,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Audit; Key (lock); Relevance (law); Business; Auditor's report; Task (project management); Accounting; Actuarial science; Public relations; Internet privacy; Psychology; Political science; Computer security; Computer science; Economics; Management","authors":[{"name":"Louis‐Philippe Sirois","is_ca":true},{"name":"Jean Bédard","is_ca":true},{"name":"Palash Bera","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01366546733713362,"gpt":0.2710412741166103,"spread":0.2573758067794766,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003794382,0.0002753707,0.0002580046,0.0001820429,0.0009311243,0.001119261,0.001508461,0.00006436741,0.00009649094],"category_scores_gemma":[0.01111283,0.0001973416,0.00008465396,0.0009362442,0.0002424084,0.004345956,0.0005546699,0.0003902007,0.0002668399],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007160811,"about_ca_system_score_gemma":0.00006196419,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006232825,"about_ca_topic_score_gemma":0.002032882,"domain_scores_codex":[0.9968653,0.00007369308,0.0009146513,0.0004518712,0.001196718,0.0004978166],"domain_scores_gemma":[0.9871391,0.0006373129,0.01085202,0.0009385949,0.000421262,0.00001168885],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006517144,0.0002440641,0.9387262,0.00007993993,0.0001242149,0.00009610631,0.005929008,0.0006121499,0.0004230719,0.004833091,0.02762352,0.02124338],"study_design_scores_gemma":[0.0003276342,0.00005134887,0.8936064,0.0002650004,0.00009248814,0.000004157699,0.006313124,0.002371483,0.00002408648,0.001002743,0.09564729,0.000294191],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9863946,0.00003704077,0.004819113,0.004576476,0.00142181,0.0006434226,0.000003381218,0.0001090566,0.001995055],"genre_scores_gemma":[0.9934134,0.000007759256,0.0001759781,0.001384228,0.004814544,0.00005863776,0.0000207019,0.0000361274,0.00008858402],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06802376,"threshold_uncertainty_score":0.9999177,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2022256109","doi":"10.2308/acch.2008.22.1.69","title":"The Auditor's Reporting Model: A Literature Overview and Research Synthesis","year":2008,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":243,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McMaster University","funders":"","keywords":"Accounting; Audit; Business; Auditor's report; Auditor independence; Key (lock); Internal audit; Joint audit; Computer science","authors":[{"name":"Bryan K. Church","is_ca":false},{"name":"Shawn M. Davis","is_ca":false},{"name":"Susan McCracken","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04652417300511365,"gpt":0.2895227717053164,"spread":0.2429985987002027,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004784693,0.0003272212,0.0003602269,0.0002878027,0.003674145,0.00156672,0.0007014401,0.0001385337,0.00002948664],"category_scores_gemma":[0.06895536,0.0002587404,0.0001336082,0.001554288,0.0003488457,0.00188397,0.001136294,0.0008996754,0.0001862358],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008008223,"about_ca_system_score_gemma":0.00006745475,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003878301,"about_ca_topic_score_gemma":0.00008668414,"domain_scores_codex":[0.9961892,0.0000507792,0.0009018625,0.0007347546,0.001149242,0.0009741148],"domain_scores_gemma":[0.9835426,0.0007934032,0.0141083,0.0008005174,0.0007246517,0.00003048428],"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":[0.0001067402,0.0001972983,0.1808795,0.001552934,0.0003242273,0.0007582848,0.001790126,0.001032502,0.001314597,0.1461771,0.33359,0.3322768],"study_design_scores_gemma":[0.0002891318,0.00001445169,0.03126238,0.0008909471,0.00009120267,0.00006010594,0.0003895934,0.01817314,0.00006271576,0.007812964,0.9402578,0.0006955813],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.93875,0.004659786,0.006669661,0.006609548,0.001116073,0.0008406414,0.000006783561,0.0007017241,0.04064581],"genre_scores_gemma":[0.990948,0.001345392,0.0005158147,0.0005355476,0.003738423,0.0001291837,0.000006699878,0.00009449489,0.002686481],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6066678,"threshold_uncertainty_score":0.9999865,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1965283757","doi":"10.2308/acch.2006.20.2.157","title":"Auditor Risk Assessment: Insights from the Academic Literature","year":2006,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":146,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Audit; Accounting; Risk assessment; Audit risk; Financial statement; Business; Business risks; Identification (biology); Inherent risk (accounting); Risk management; Process (computing); Actuarial science; Internal audit; Joint audit; Risk analysis (engineering); Management; Finance; Computer science; Economics","authors":[{"name":"Robert D. Allen","is_ca":false},{"name":"Dana R. Hermanson","is_ca":false},{"name":"Thomas M. Kozloski","is_ca":true},{"name":"Robert J. Ramsay","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.005018704064726592,"gpt":0.2110137269966778,"spread":0.2059950229319512,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005526196,0.0004618278,0.0003300311,0.000183782,0.001227942,0.001676624,0.001189234,0.0002433378,0.000212148],"category_scores_gemma":[0.003053068,0.0003557878,0.0001833808,0.001324546,0.0001297563,0.002935,0.0005389266,0.001555141,0.001034105],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001027948,"about_ca_system_score_gemma":0.00003446366,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004325772,"about_ca_topic_score_gemma":0.0005270276,"domain_scores_codex":[0.9971185,0.00004633285,0.0005814898,0.000760661,0.0008397265,0.0006533217],"domain_scores_gemma":[0.9876617,0.0003868686,0.01095283,0.0007109473,0.0002721652,0.00001555176],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002104643,0.00009542915,0.5519581,0.00007840332,0.0001379601,0.00004588124,0.0002310207,0.0003562428,0.001384338,0.07099551,0.3455644,0.02913162],"study_design_scores_gemma":[0.0003720451,0.000004998336,0.3639711,0.0001716639,0.0001413706,6.522122e-7,0.0001109236,0.0009179565,0.00001803154,0.01611453,0.6178047,0.0003720206],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9260672,0.00123618,0.02584882,0.003118584,0.002990416,0.0005747469,0.00005455102,0.0007708522,0.03933858],"genre_scores_gemma":[0.9713466,0.0001176627,0.000493078,0.002107125,0.02432013,0.00005721889,0.0002417483,0.00009858679,0.00121792],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2722403,"threshold_uncertainty_score":0.9998894,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2299855016","doi":"10.2308/acch-51437","title":"Financial Statement Comparability and Debt Contracting: Evidence from the Syndicated Loan Market","year":2016,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":121,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Dalhousie University; University of Toronto; University of Lethbridge","funders":"","keywords":"Syndicated loan; Comparability; Financial statement; Business; Web syndication; Accounting; Loan; Term loan; Non-conforming loan; Collateral; Participation loan; Financial system; Cross-collateralization; Debt; Finance; Economics; Non-performing loan; Audit","authors":[{"name":"Xiaohua Fang","is_ca":false},{"name":"Yutao Li","is_ca":true},{"name":"Baohua Xin","is_ca":true},{"name":"Wenjun Zhang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02582930872431495,"gpt":0.2347544194488095,"spread":0.2089251107244945,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001097604,0.0002529522,0.0002789042,0.00004220089,0.0004689503,0.0003650139,0.0004472882,0.00007580809,0.000372893],"category_scores_gemma":[0.001926454,0.0001540668,0.00006807049,0.0003174893,0.000196377,0.002016521,0.0002459392,0.0001800024,0.0002515051],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005949566,"about_ca_system_score_gemma":0.00007211843,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004187412,"about_ca_topic_score_gemma":0.001268414,"domain_scores_codex":[0.9981861,0.00003050845,0.0004574763,0.0005307485,0.0003514457,0.000443701],"domain_scores_gemma":[0.9976428,0.001006765,0.0006538146,0.0004858424,0.0001958105,0.00001501264],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001404865,0.00005237907,0.9272566,0.00003180388,0.00002407525,0.00001220387,0.00004051276,0.000001513721,0.001519811,0.001831665,0.05034849,0.01874046],"study_design_scores_gemma":[0.0005817496,0.0000133009,0.9018607,0.0004021537,0.00006493618,0.000001313736,0.00004700604,0.000219275,0.00008127186,0.003336356,0.093126,0.0002659662],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.987093,0.0003608734,0.001293548,0.009382986,0.0004801336,0.0003504427,0.0000406634,0.0001280315,0.0008702946],"genre_scores_gemma":[0.9972026,0.0001322263,0.00008124627,0.001268705,0.001060235,0.00003506267,0.000005999626,0.00002304187,0.0001908712],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04277751,"threshold_uncertainty_score":0.6330143,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2269383312","doi":"10.2308/acch-51397","title":"Does Recent Academic Research Support Changes to Audit Reporting Standards?","year":2016,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":119,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Accounting; Audit; Business; Auditor's report; Auditor independence; Generally Accepted Auditing Standards; Joint audit; Public relations; Internal audit; Accounting information system; Financial accounting; Political science","authors":[{"name":"Jean Bédard","is_ca":true},{"name":"Paul Coram","is_ca":false},{"name":"Reza Espahbodi","is_ca":false},{"name":"Theodore J. Mock","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04257881177725303,"gpt":0.326662094080757,"spread":0.2840832823035039,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0108266,0.000444351,0.0005194725,0.0008650347,0.0009936201,0.0006620329,0.001164088,0.0002133905,0.00209037],"category_scores_gemma":[0.1137196,0.000281609,0.0001153856,0.002019339,0.0001876904,0.001870342,0.001912443,0.0008346516,0.002454972],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005441754,"about_ca_system_score_gemma":0.0001864885,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005570731,"about_ca_topic_score_gemma":0.0007809707,"domain_scores_codex":[0.9931011,0.00005002351,0.001292166,0.001264526,0.002527279,0.001764872],"domain_scores_gemma":[0.978523,0.0003621495,0.01826883,0.0009570807,0.001811971,0.00007702244],"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":[0.00005758493,0.00003846996,0.06205898,0.0001762495,0.00005550246,0.00008854421,0.0001548077,0.000004448967,0.009440389,0.007003968,0.2684996,0.6524214],"study_design_scores_gemma":[0.0003852829,0.00004530249,0.01755573,0.0005265706,0.00004134776,0.000003363037,0.0004104459,0.000007845825,0.001053775,0.00238042,0.9770445,0.0005454224],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6983065,0.0001195357,0.04249822,0.1490952,0.005660779,0.002436316,0.00009094555,0.002022929,0.09976958],"genre_scores_gemma":[0.9747198,0.000294225,0.0004199019,0.00357442,0.008375807,0.0002179579,0.00001808972,0.0001801042,0.01219971],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7085449,"threshold_uncertainty_score":0.9999636,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2038292683","doi":"10.2308/acch.2006.20.1.39","title":"Financial Reporting Regulation and the Reporting of Pro Forma Earnings","year":2006,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":107,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Manitoba; University of Saskatchewan","funders":"","keywords":"Pro forma; Accounting; Earnings; Business; Capital market; Earnings response coefficient; Net income; Finance","authors":[{"name":"Gary M. Entwistle","is_ca":true},{"name":"Glenn D. Feltham","is_ca":true},{"name":"Chima Mbagwu","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.00997633548589829,"gpt":0.2157121853190262,"spread":0.2057358498331279,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.005461974,0.0002649376,0.0005145432,0.0001959083,0.0007109044,0.0003913708,0.0002736791,0.00009804981,0.0000393117],"category_scores_gemma":[0.07773073,0.0002155865,0.0001585048,0.0007485909,0.0002461266,0.001530426,0.0004663248,0.0003393283,0.00002167392],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003521126,"about_ca_system_score_gemma":0.00004004619,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003172928,"about_ca_topic_score_gemma":0.0001790836,"domain_scores_codex":[0.9953256,0.00001902947,0.003112849,0.0004695803,0.0005872871,0.0004856959],"domain_scores_gemma":[0.8719833,0.0001423811,0.1271309,0.0003732218,0.0003636894,0.000006582269],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009362262,0.00005012089,0.7671487,0.0005242431,0.00003817774,0.00002686461,0.0002630873,0.0005869602,0.001963412,0.1509932,0.007094186,0.07121743],"study_design_scores_gemma":[0.001368627,0.00001464991,0.8739361,0.0003263374,0.0001779625,0.00002283595,0.0002940906,0.005232954,0.0003455845,0.01686674,0.1009407,0.0004734713],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9469106,0.00007738738,0.02474543,0.0009624007,0.0003049622,0.0005200414,7.806627e-7,0.0002225814,0.02625581],"genre_scores_gemma":[0.9958264,0.000004274934,0.0008305635,0.0002585444,0.001948945,0.00004010533,0.00002023308,0.00004894242,0.001021975],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1341265,"threshold_uncertainty_score":0.9300379,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2096269670","doi":"10.2308/acch.2004.18.2.81","title":"The Changing Role of Accounting Numbers in Public Lending Agreements","year":2004,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":104,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Accounting; Debt; Leverage (statistics); Business; Positive accounting; Economics; Balance sheet; Accounting information system; Monetary economics; Financial accounting; Finance","authors":[{"name":"Joy Begley","is_ca":true},{"name":"Ruth Freedman","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009024811728800522,"gpt":0.2104485820121885,"spread":0.201423770283388,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002115433,0.000389988,0.0003778419,0.0007797578,0.0010243,0.0009579083,0.001136809,0.0001108545,0.0000696037],"category_scores_gemma":[0.006313131,0.0003628809,0.0001633481,0.002590301,0.0001577982,0.003115261,0.001044896,0.0004946641,0.0002788599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002523125,"about_ca_system_score_gemma":0.00006658516,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002325642,"about_ca_topic_score_gemma":0.001227582,"domain_scores_codex":[0.9963338,0.00001854395,0.0008217187,0.0005943934,0.0008821563,0.001349378],"domain_scores_gemma":[0.9896275,0.000158835,0.009406065,0.0005503889,0.0002365742,0.00002068549],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003041557,0.0001941692,0.5844941,0.0002688425,0.0001537198,0.00002677602,0.001144816,0.00140672,0.003052319,0.2356695,0.0005502015,0.1730085],"study_design_scores_gemma":[0.005304234,0.00005847432,0.2226113,0.001937875,0.0002664792,0.00001308314,0.03192449,0.003759996,0.001376409,0.04000638,0.6900808,0.002660419],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.953928,0.0002312259,0.005621553,0.001414963,0.0007714017,0.0004924492,0.000002605417,0.0002472537,0.03729055],"genre_scores_gemma":[0.9976934,0.00004261917,0.0002918181,0.0004272139,0.001159437,0.00005636881,0.00001491817,0.00009006623,0.0002241664],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6895306,"threshold_uncertainty_score":0.9998823,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2150872792","doi":"10.2308/acch.2004.18.1.1","title":"The Information Content of Royalty Income","year":2004,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":54,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Valuation (finance); Business; Accounting; Quarter (Canadian coin); Valuation effects; Scope (computer science); Monetary economics; Economics","authors":[{"name":"Feng Gu","is_ca":false},{"name":"Baruch Lev","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03010730974685162,"gpt":0.2159415387019977,"spread":0.1858342289551461,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005102431,0.00005601496,0.0001114984,0.0001049251,0.0002074157,0.00006131016,0.0001546133,0.00004545508,0.00001894693],"category_scores_gemma":[0.0002576351,0.00004733934,0.00004424301,0.0002527481,0.00005276382,0.0004178862,0.00003568493,0.00008720093,0.0003065522],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004637375,"about_ca_system_score_gemma":0.00002175654,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008918734,"about_ca_topic_score_gemma":0.0000188815,"domain_scores_codex":[0.9992334,0.000002484218,0.0005221024,0.00006325386,0.00003032772,0.0001484576],"domain_scores_gemma":[0.9992916,0.00003508226,0.0004061255,0.0001752622,0.000078905,0.00001303574],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00000300664,0.000008353371,0.01208691,0.000007619835,0.00001182425,4.793212e-8,0.0002425123,0.00006299373,0.00001462893,0.9866109,0.000226247,0.0007249571],"study_design_scores_gemma":[0.00134929,0.0001158153,0.4010535,0.00004212931,0.000005990282,0.000003941711,0.0005562147,0.0002702763,0.00144125,0.2619894,0.3328493,0.0003228324],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9403899,0.0001872096,0.004445914,0.003431257,0.0007191165,0.0001495528,0.00006262549,0.00003829648,0.05057618],"genre_scores_gemma":[0.9991165,0.00002683571,0.0002325729,0.000341953,0.00007624747,0.000007877327,0.00000777379,0.000004621856,0.0001855555],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7246215,"threshold_uncertainty_score":0.3940211,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2748147903","doi":"10.2308/acch-51887","title":"SEC Filings, Regulatory Deadlines, and Capital Market Consequences","year":2017,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":53,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Capital market; Equity (law); Valuation (finance); Accounting; Seriousness; Quarter (Canadian coin); Financial statement; Stock (firearms); Monetary economics; Market value; Finance; Audit; Economics","authors":[{"name":"Eli Bartov","is_ca":false},{"name":"Yaniv Konchitchki","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02320272378316131,"gpt":0.2204100727482229,"spread":0.1972073489650615,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000586389,0.000168915,0.0002979008,0.00009356363,0.0007962553,0.0006040415,0.0003291374,0.0001114577,0.0002820099],"category_scores_gemma":[0.0004623906,0.0001848727,0.00006162853,0.00004171192,0.0004917065,0.000803009,0.0001323555,0.0001362218,0.00007981667],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002919981,"about_ca_system_score_gemma":0.00004162676,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001281477,"about_ca_topic_score_gemma":0.0001355053,"domain_scores_codex":[0.9988701,0.000007577576,0.0003748147,0.0003963148,0.00004067563,0.0003105327],"domain_scores_gemma":[0.9988962,0.00005244124,0.0004715117,0.0004850122,0.00003472245,0.00006008766],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00001172238,0.00002362603,0.2995802,0.00004294565,0.00003332566,0.00001142964,0.000157635,5.324759e-7,0.00009604418,0.689733,0.008991219,0.001318328],"study_design_scores_gemma":[0.0003545167,0.00007004556,0.7783859,0.00004623231,0.000009716654,0.00001213393,0.0001819128,0.0002108981,0.00009707276,0.1510002,0.06922942,0.0004018797],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8696017,0.001960173,0.00002468497,0.0009837328,0.0006586442,0.0001121885,0.00008152947,0.0000473343,0.12653],"genre_scores_gemma":[0.9963315,0.0004100754,0.0006396826,0.0001649929,0.0002964897,0.00001370405,0.000006450611,0.00002027688,0.002116822],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5387328,"threshold_uncertainty_score":0.753889,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3216145908","doi":"10.2308/horizons-2019-515","title":"Policy Uncertainty and Textual Disclosure","year":2021,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":48,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Readability; Accounting; Equity (law); Incentive; Voluntary disclosure; Negativity effect; Economics; Business; Tone (literature); Actuarial science; Political science; Microeconomics; Psychology; Law; Linguistics; Social psychology","authors":[{"name":"Liangliang Jiang","is_ca":false},{"name":"Jeffrey Pittman","is_ca":true},{"name":"Walid Saffar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.007710371154935322,"gpt":0.2213400837417266,"spread":0.2136297125867913,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0003941209,0.0002986263,0.0002879565,0.0002164811,0.0005167797,0.000892877,0.0003182661,0.00009516712,0.0002418598],"category_scores_gemma":[0.009643575,0.0003071458,0.00009502213,0.001121159,0.0001242944,0.001257333,0.0008747406,0.0003229661,0.0003893441],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005940597,"about_ca_system_score_gemma":0.00008523255,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001727459,"about_ca_topic_score_gemma":0.000586288,"domain_scores_codex":[0.9979796,0.00001497293,0.0003311712,0.0006192263,0.0004411777,0.0006138757],"domain_scores_gemma":[0.9955259,0.00009289636,0.003686728,0.0004213605,0.0002490593,0.00002408609],"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":[0.00002246533,0.0001407574,0.2322171,0.0003939214,0.0001496903,0.0001757296,0.0001898927,0.0002569882,0.001894456,0.4604014,0.02767947,0.2764782],"study_design_scores_gemma":[0.0008047397,0.00001323589,0.1231301,0.0001562561,0.0001254984,0.00001766436,0.001238085,0.0009260969,0.00007329581,0.008255973,0.864525,0.0007341253],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8628555,0.0002632362,0.01195045,0.009071541,0.000526399,0.0002713628,0.00001693128,0.0005387804,0.1145058],"genre_scores_gemma":[0.9894586,0.00004620999,0.0002850993,0.003091105,0.003785045,0.00001833822,0.00005906092,0.00006112881,0.003195466],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8368455,"threshold_uncertainty_score":0.9999381,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1988833476","doi":"10.2308/acch.2005.19.1.1","title":"The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study","year":2005,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"","keywords":"Business; Concurring opinion; Goodwill; Accounting; Psychology; Actuarial science; Political science; Supreme court; Law; Certiorari","authors":[{"name":"Michael Favere‐Marchesi","is_ca":true},{"name":"Craig Emby","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0239737748150352,"gpt":0.2899132745030142,"spread":0.265939499687979,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002820945,0.0003863215,0.0004895231,0.0001630555,0.0006937014,0.0005779891,0.0008640255,0.00006040105,0.0001294838],"category_scores_gemma":[0.005948782,0.0002757847,0.0002337828,0.0006370221,0.0001286097,0.002245377,0.0004243822,0.0004018352,0.0006035954],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001173002,"about_ca_system_score_gemma":0.00003426308,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006028296,"about_ca_topic_score_gemma":0.001182248,"domain_scores_codex":[0.9974377,0.00008031069,0.0007595053,0.0005356328,0.0005611604,0.0006256668],"domain_scores_gemma":[0.9884107,0.0001818085,0.01025005,0.0008623628,0.0002694435,0.00002566216],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00009822422,0.0009671602,0.5159199,0.000103186,0.0002288959,0.00001134654,0.001278404,0.0009266408,0.0005194477,0.01070657,0.02151054,0.4477297],"study_design_scores_gemma":[0.001686061,0.0003513266,0.305808,0.0003342459,0.0002221834,0.000001122213,0.003422392,0.001768852,0.00006712173,0.0003570883,0.6850711,0.0009104569],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9859835,0.0002744388,0.0008613632,0.0001574147,0.0003081145,0.0009836069,0.000003171244,0.0002126282,0.01121574],"genre_scores_gemma":[0.9967486,0.00005579995,0.00003996778,0.0003308722,0.00229295,0.00009621837,0.000007225756,0.00006632607,0.0003620716],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6635606,"threshold_uncertainty_score":0.9999694,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2080896497","doi":"10.2308/acch.2003.17.2.123","title":"Decision Usefulness of Alternative Joint Venture Reporting Methods","year":2003,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Manitoba","funders":"","keywords":"Consolidation (business); Accounting; Equity (law); Shareholder; Return on equity; Business; Balance sheet; Equity risk; Equity ratio; Financial ratio; Economics; Finance; Actuarial science; Corporate governance; Valuation (finance)","authors":[{"name":"Roger C. Graham","is_ca":false},{"name":"Raymond D. King","is_ca":false},{"name":"Cameron K.J. Morrill","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.121156880307751,"gpt":0.3827313331655245,"spread":0.2615744528577735,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.009264017,0.0002095435,0.0004369998,0.0004322791,0.000349313,0.0002370321,0.000248533,0.0001213516,0.0002301531],"category_scores_gemma":[0.0405384,0.0001904706,0.0002045968,0.001094457,0.00007322647,0.0007353147,0.000177347,0.0003381299,0.00006973573],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004771829,"about_ca_system_score_gemma":0.0001225325,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006109931,"about_ca_topic_score_gemma":0.00002962005,"domain_scores_codex":[0.9966687,0.00006546251,0.00161134,0.0004490517,0.000757813,0.0004476213],"domain_scores_gemma":[0.9947242,0.0003125021,0.003415451,0.0004747789,0.001052491,0.00002065057],"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":[0.0001022896,0.0005844174,0.3178098,0.0007661516,0.0002278272,0.000176147,0.0006087897,0.001591182,0.0433418,0.2528861,0.01138723,0.3705182],"study_design_scores_gemma":[0.002860848,0.0001520939,0.2739759,0.001640439,0.0004349985,0.00009925152,0.002868745,0.01457104,0.1066027,0.2005454,0.3940465,0.002202103],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9320665,0.00008717602,0.0415158,0.0001275986,0.001510415,0.0002829725,0.000001072391,0.0001129469,0.02429553],"genre_scores_gemma":[0.983497,0.000004775954,0.01538476,0.0001248412,0.000615907,0.00002998728,0.000008076,0.00004229865,0.0002923247],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3826592,"threshold_uncertainty_score":0.9675435,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2122149320","doi":"10.2308/acch.2000.14.2.137","title":"Audit Education and Training: The Effect of Formal Studies and Work Experience","year":2000,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Waterloo","funders":"","keywords":"Audit; Psychology; Work (physics); Work experience; Accounting; Subject (documents); Medical education; Formal education; Significant difference; Pedagogy; Medicine; Business; Computer science; Engineering","authors":[{"name":"Colin Ferguson","is_ca":false},{"name":"Gordon D. Richardson","is_ca":true},{"name":"Graeme Wines","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01107260763011656,"gpt":0.2448994275286283,"spread":0.2338268198985118,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006558418,0.0001966736,0.0002424053,0.00008327462,0.0004783031,0.0002192317,0.0002223589,0.00003899652,0.00007579864],"category_scores_gemma":[0.002535865,0.0001439333,0.00003908449,0.0004458301,0.0002503937,0.001338618,0.000227818,0.0001498101,0.0000285362],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001572588,"about_ca_system_score_gemma":0.00001310284,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000148214,"about_ca_topic_score_gemma":0.00001903921,"domain_scores_codex":[0.9988797,0.00001609826,0.000253999,0.0002899628,0.0002413533,0.0003189215],"domain_scores_gemma":[0.9971786,0.0002131646,0.002316423,0.0002133226,0.00006915106,0.000009374198],"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":[0.00003282309,0.00001208479,0.1906102,0.0002298381,0.00004749142,0.000001149251,0.002579013,0.00002077501,0.00006372499,0.001775667,0.001936185,0.8026911],"study_design_scores_gemma":[0.001101229,0.0001455648,0.5967823,0.0009316791,0.0003242645,0.00001146207,0.01141513,0.0001923382,0.0001884799,0.001319195,0.3868545,0.0007338907],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9918774,0.001086335,0.000368281,0.000584745,0.000250478,0.0002823634,4.709738e-7,0.00007343951,0.005476533],"genre_scores_gemma":[0.9978313,0.0001319026,0.00009168917,0.0003405519,0.000732804,0.00006750492,0.000002254092,0.00002234153,0.0007795812],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8019572,"threshold_uncertainty_score":0.5869428,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4253968197","doi":"10.2308/horizons-19-101","title":"Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption","year":2021,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Blockchain Technology Applications and Security","field":"Computer Science","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 Waterloo","funders":"","keywords":"Blockchain; Leverage (statistics); Business; Accounting; Early adopter; Proxy (statistics); Marketing; Computer science; Computer security","authors":[{"name":"Theophanis C. Stratopoulos","is_ca":true},{"name":"Victor Xiaoqi Wang","is_ca":false},{"name":"Hua Ye","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03776151909010413,"gpt":0.2768624932512188,"spread":0.2391009741611147,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004505134,0.0000884451,0.0001549763,0.00009264737,0.0001399729,0.00007049162,0.0006834412,0.00007747047,0.000008597836],"category_scores_gemma":[0.0002182038,0.00007203019,0.00006196329,0.001046044,0.0001056497,0.0001169559,0.000474437,0.0001462731,0.000007204547],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001150667,"about_ca_system_score_gemma":0.00006865995,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001181895,"about_ca_topic_score_gemma":0.0001181892,"domain_scores_codex":[0.99901,0.00005840382,0.0002992422,0.0002626899,0.0002033031,0.0001663125],"domain_scores_gemma":[0.9982216,0.0001831218,0.0003145635,0.0009464034,0.0003080368,0.00002622808],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"bench_or_experimental","study_design_scores_codex":[0.000004479855,0.0001916662,0.0185683,0.00004410321,0.00005393013,0.000007873215,0.0007938219,0.0006343233,0.1068765,0.8548673,0.001083124,0.01687461],"study_design_scores_gemma":[0.00064053,0.0003242075,0.2602889,0.0002250102,0.0001058973,0.00004828008,0.00172644,0.03906177,0.5869462,0.06268781,0.04701383,0.0009310723],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8792181,0.00007459564,0.1181383,0.002154664,0.000107996,0.000141562,0.00002007206,0.00007430648,0.000070423],"genre_scores_gemma":[0.9828636,0.00001274658,0.01673898,0.00009374416,0.00002109335,0.0000223786,0.000002642761,0.000006342699,0.0002384559],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7921795,"threshold_uncertainty_score":0.2937306,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1983685429","doi":"10.2308/acch.2000.14.1.21","title":"The Relation between Perceived Treatment Discrimination and Job Satisfaction among African-American Accounting Professionals","year":2000,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Positive Living North","funders":"","keywords":"Diversity (politics); Relation (database); Accounting; Job satisfaction; Psychology; Ethnic group; Public relations; Demographic economics; Social psychology; Political science; Business; Economics","authors":[{"name":"Glen D. Moyes","is_ca":false},{"name":"Patricia Williams","is_ca":false},{"name":"Behnaz Z. Quigley","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01458380919022825,"gpt":0.2589355247574616,"spread":0.2443517155672334,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0007371038,0.0003469086,0.0002945544,0.0002435546,0.00206987,0.001208472,0.0002431256,0.0001123641,0.0002222541],"category_scores_gemma":[0.0002807855,0.000262429,0.0001107867,0.0007591412,0.0002844154,0.002441017,0.00007913828,0.0002637429,0.0002261091],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002021372,"about_ca_system_score_gemma":0.00006105519,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005995581,"about_ca_topic_score_gemma":0.001651713,"domain_scores_codex":[0.9978632,0.00004504456,0.0005168077,0.0005229434,0.0005164754,0.0005354935],"domain_scores_gemma":[0.9984552,0.0003436008,0.0005567037,0.000362495,0.0002504645,0.00003158564],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001627574,0.00002343181,0.7714111,0.00001985758,0.00004092212,6.032068e-7,0.000544175,0.00001061706,0.00009868741,0.0009770575,0.001388967,0.2254683],"study_design_scores_gemma":[0.00030165,0.000021903,0.9660545,0.00006268747,0.0001554458,0.000001470423,0.005325874,0.0006532915,0.000005759876,0.0005312014,0.02656388,0.0003223382],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9819093,0.00006003836,0.00004074498,0.003704983,0.0004465734,0.0005128412,0.000004831288,0.0002866668,0.01303399],"genre_scores_gemma":[0.9956573,0.00006956245,0.0001111023,0.0003880826,0.002127728,0.0001240531,0.00008169374,0.00006155608,0.001378975],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.225146,"threshold_uncertainty_score":0.9999828,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2759497121","doi":"10.2308/acch-51920","title":"The Alumni Effect and Professional Skepticism: An Experimental Investigation","year":2017,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"","keywords":"Audit; Accounting; Skepticism; Position (finance); Business; Goodwill; Going concern; Actuarial science; Auditor's report; Finance","authors":[{"name":"Michael Favere‐Marchesi","is_ca":true},{"name":"Craig Emby","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01101995964910589,"gpt":0.254496312621891,"spread":0.2434763529727852,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001162883,0.0002518714,0.0001842837,0.00007226154,0.004182199,0.002483601,0.0007336847,0.00007601378,0.000042659],"category_scores_gemma":[0.005305881,0.0001921338,0.0000518923,0.0001027954,0.0003622044,0.003242675,0.0008223071,0.0002767202,0.0001781615],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003674312,"about_ca_system_score_gemma":0.00001971349,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006892542,"about_ca_topic_score_gemma":0.0001605394,"domain_scores_codex":[0.9983742,0.00002792857,0.0002578621,0.0004450802,0.0004595594,0.0004354145],"domain_scores_gemma":[0.9929922,0.0001282427,0.00612473,0.0006369092,0.0000939176,0.00002404835],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009342094,0.0001004924,0.6823759,0.0001836588,0.00008351295,0.0000243326,0.0004550033,0.00001462862,0.01659164,0.08231378,0.01907827,0.1986854],"study_design_scores_gemma":[0.001609275,0.000121067,0.7688898,0.0002992314,0.0001335667,0.000005995262,0.001016298,0.004276169,0.002193929,0.004432489,0.2161711,0.0008510449],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9889135,0.00009038215,0.0004490462,0.001626721,0.001153123,0.000423869,0.000001378629,0.0001711843,0.007170756],"genre_scores_gemma":[0.9960248,0.000006864455,0.0001254792,0.0006426665,0.001961259,0.00008143425,0.00001663903,0.00004786093,0.001092958],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1978343,"threshold_uncertainty_score":0.9985519,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2095613842","doi":"10.2308/acch-50087","title":"Some Conceptual Tensions in Financial Reporting","year":2012,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Compromise; Accounting; Ex-ante; Measure (data warehouse); Economics; Financial accounting; Business; Forcing (mathematics); Actuarial science; Accounting information system; Political science; Computer science; Law; Macroeconomics","authors":[{"name":"Yuri Biondi","is_ca":false},{"name":"Jonathan Glover","is_ca":false},{"name":"Karim Jamal","is_ca":false},{"name":"James A. Ohlson","is_ca":false},{"name":"Stephen H. Penman","is_ca":false},{"name":"Shyam Sunder","is_ca":false},{"name":"Eiko Tsujiyama","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02223097656659831,"gpt":0.2408891373932028,"spread":0.2186581608266045,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001752427,0.0003369232,0.0004291305,0.0003808868,0.0004421849,0.0002671972,0.00040921,0.0001433377,0.0001962172],"category_scores_gemma":[0.05223243,0.0003563997,0.0001402269,0.001007681,0.0001442507,0.004149445,0.0006418126,0.0005647854,0.00102931],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001255035,"about_ca_system_score_gemma":0.0000569656,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001394757,"about_ca_topic_score_gemma":0.0001677595,"domain_scores_codex":[0.9963892,0.00001637289,0.001168194,0.0004966194,0.0005371761,0.001392431],"domain_scores_gemma":[0.9787174,0.0001167086,0.02053327,0.0004386573,0.000156822,0.0000371517],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001168438,0.0001382475,0.8200419,0.00006847581,0.00001598192,0.00005134117,0.0002882068,0.00007955621,0.0008518605,0.1370912,0.01590852,0.02545304],"study_design_scores_gemma":[0.0005490448,0.000008788903,0.5051838,0.0001632624,0.00005589773,0.000007053338,0.0007204897,0.0002644415,0.00005931931,0.001743764,0.4906364,0.0006077174],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9766459,0.0003654117,0.003123179,0.0006568736,0.001903913,0.0003500623,0.0000025045,0.0003999143,0.01655222],"genre_scores_gemma":[0.987574,0.00001814597,0.0004502278,0.00249995,0.008698677,0.00004726711,0.00002361251,0.0000730211,0.0006150867],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4747279,"threshold_uncertainty_score":0.9998888,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1988774193","doi":"10.2308/acch.2007.21.3.295","title":"An Investigation of Auditor Perceptions about Subsequent Events and Factors That Influence This Audit Task","year":2007,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"Audit; Accounting; Business; Quality audit; Certification; Audit evidence; Event (particle physics); Perception; Quality (philosophy); Limiting; Balance sheet; Joint audit; Psychology; Internal audit; Economics; Management","authors":[{"name":"Diane J. Janvrin","is_ca":false},{"name":"Cynthia Jeffrey","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01072415501692998,"gpt":0.2320349355914672,"spread":0.2213107805745372,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001092742,0.0003404578,0.0003093384,0.0004035757,0.0005175666,0.0002672148,0.0004855869,0.000141347,0.0002013004],"category_scores_gemma":[0.002104194,0.0003486017,0.00008703886,0.0007015301,0.0002233757,0.003436433,0.0002826114,0.0003173717,0.0001281788],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001074297,"about_ca_system_score_gemma":0.00003702107,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003225541,"about_ca_topic_score_gemma":0.0007130739,"domain_scores_codex":[0.9976083,0.00002033683,0.0005379106,0.0005707914,0.0006923186,0.000570346],"domain_scores_gemma":[0.9920271,0.0001264233,0.007036665,0.0004555892,0.0003062988,0.00004792374],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000009572515,0.00003613262,0.9793327,0.0001428279,0.00003142531,0.000003410912,0.0005248803,0.00006234581,0.01195954,0.001949689,0.0009234517,0.005023952],"study_design_scores_gemma":[0.0002804041,0.00002546479,0.9862075,0.0001773229,0.0000944543,0.000001116033,0.001005115,0.0002458755,0.0003684934,0.0005829263,0.01063509,0.0003762747],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9880656,0.00004090186,0.009412825,0.0001902143,0.0005836971,0.0003528816,0.00001216518,0.0002454536,0.001096282],"genre_scores_gemma":[0.9978495,0.00002888174,0.0004518176,0.0004162916,0.000909491,0.00001456442,0.00006916946,0.00006006186,0.000200188],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01159105,"threshold_uncertainty_score":0.9998966,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2548455803","doi":"10.2308/acch-51635","title":"Does the 20-F Reconciliation Affect Investors' Perception of Comparability between Foreign Private Issuers (FPIs) and U.S. Firms?","year":2016,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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 Alberta","funders":"","keywords":"Comparability; Earnings; Accounting; Issuer; Commission; Business; International Financial Reporting Standards; Monetary economics; Finance; Economics","authors":[{"name":"Donal Byard","is_ca":false},{"name":"Shamin Mashruwala","is_ca":true},{"name":"Jangwon Suh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01436880387751315,"gpt":0.2275152340006616,"spread":0.2131464301231485,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001508734,0.0002624392,0.0003324592,0.000141196,0.0003890183,0.0002039316,0.0004154125,0.00009406248,0.0001719266],"category_scores_gemma":[0.00499081,0.0001396272,0.00009739752,0.0004000991,0.0003016577,0.001743651,0.0003677704,0.0001798906,0.0001238623],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009461978,"about_ca_system_score_gemma":0.0000160953,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006471099,"about_ca_topic_score_gemma":0.0001596603,"domain_scores_codex":[0.9981686,0.00004608532,0.0004769339,0.0004918596,0.000427356,0.0003890958],"domain_scores_gemma":[0.9931232,0.0003765369,0.005836857,0.0004679046,0.0001785659,0.0000169231],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001474317,0.00001739253,0.898242,0.0001804212,0.00004035253,4.638999e-7,0.0001207978,0.000007615736,0.002198671,0.003921723,0.002001292,0.09325451],"study_design_scores_gemma":[0.0005036516,0.00002671882,0.9019551,0.0002484178,0.0001167734,3.616274e-7,0.0003866839,0.000195899,0.0001866089,0.006516402,0.08956085,0.0003025642],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9814571,0.00002265732,0.01280646,0.002451776,0.0002526173,0.0005429459,0.00001248121,0.0001585931,0.002295354],"genre_scores_gemma":[0.9978068,0.00003041206,0.0002390327,0.0002647164,0.001234132,0.00003060185,0.00001738909,0.00003698595,0.0003398886],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09295195,"threshold_uncertainty_score":0.5974826,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2097496180","doi":"10.2308/acch-50208","title":"Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters","year":2012,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Equity (law); Accounting; Business; Order (exchange); Financial instrument; Finance; Actuarial science; Economics; Law","authors":[{"name":"Germán López‐Espinosa","is_ca":false},{"name":"John H. Maddocks","is_ca":false},{"name":"Fernando Polo Garrido","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06781710526518997,"gpt":0.3663943042100898,"spread":0.2985771989448999,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.007248787,0.0002671248,0.0003850131,0.0001791804,0.001715307,0.001396469,0.0003462766,0.0001034182,0.0001274909],"category_scores_gemma":[0.005989794,0.000193265,0.000139854,0.000351153,0.000535416,0.002177669,0.0002991832,0.0002988522,0.0000601096],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006621019,"about_ca_system_score_gemma":0.00008707891,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005290025,"about_ca_topic_score_gemma":0.00006787638,"domain_scores_codex":[0.9974658,0.00004700824,0.0005630591,0.0003598346,0.000677017,0.0008872651],"domain_scores_gemma":[0.9976053,0.001017145,0.0004671626,0.0003337679,0.0005468692,0.00002975794],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005758459,0.0001141665,0.4599501,0.0008270963,0.0001870419,0.000002510977,0.002720339,0.00004463067,0.001389923,0.4234102,0.06707626,0.04370193],"study_design_scores_gemma":[0.004918362,0.00005751296,0.04032605,0.0001930858,0.0002798571,0.000008853738,0.008383162,0.004180389,0.0007534609,0.01156052,0.928333,0.00100578],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9612043,0.0005652012,0.002266146,0.008338399,0.001211053,0.001454633,0.00003211058,0.0002675723,0.0246606],"genre_scores_gemma":[0.993098,0.00001862721,0.0003516225,0.001495623,0.004208166,0.0002473634,0.00003633738,0.0000514735,0.0004927518],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8612567,"threshold_uncertainty_score":0.9996402,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2001180844","doi":"10.2308/acch.2007.21.3.281","title":"Disclosure, Incentives, and Contingently Convertible Securities","year":2007,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"Business; Accounting; Incentive; Earnings; Position (finance); Quality (philosophy); Undo; Voluntary disclosure; Affect (linguistics); Actuarial science; Finance; Economics; Psychology","authors":[{"name":"Carol A. Marquardt","is_ca":false},{"name":"Christine I. Wiedman","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006977577993942343,"gpt":0.2065649898191445,"spread":0.1995874118252022,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001350788,0.0003567538,0.0003376007,0.0003204345,0.0006070124,0.0007911634,0.0003980341,0.0001070384,0.0002035757],"category_scores_gemma":[0.003376654,0.0003738303,0.0000918335,0.0006614638,0.0002354863,0.002182652,0.000668931,0.0003502046,0.0003029092],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005406983,"about_ca_system_score_gemma":0.00001829178,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001063691,"about_ca_topic_score_gemma":0.0004296894,"domain_scores_codex":[0.9974992,0.00001025097,0.0005124357,0.0005975539,0.0005249617,0.0008556209],"domain_scores_gemma":[0.9936741,0.000150161,0.005604084,0.0003225127,0.0002186311,0.00003050832],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00006147761,0.0001091915,0.7304227,0.0004500904,0.0001240702,0.00006938213,0.0003480899,0.000005010777,0.00130348,0.131443,0.01567102,0.1199924],"study_design_scores_gemma":[0.0008408856,0.00001850615,0.3068019,0.0001979586,0.0001060855,0.000004766511,0.001143285,0.0002173674,0.000268532,0.002389157,0.6873841,0.0006273544],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8918009,0.0008535297,0.03392538,0.0005266611,0.0008736968,0.0004087966,0.000005959366,0.0005092163,0.07109584],"genre_scores_gemma":[0.9943517,0.00007696948,0.000338948,0.001479914,0.001925132,0.00001408579,0.00002604509,0.00007611205,0.001711088],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6717131,"threshold_uncertainty_score":0.9998714,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4286216980","doi":"10.2308/horizons-2020-184","title":"Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?","year":2022,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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 Ottawa","funders":"National Natural Science Foundation of China","keywords":"Corporate governance; Endogeneity; Insider trading; Business; Insider; Accounting; Profitability index; Institutional investor; Finance; Economics","authors":[{"name":"Robert M. Bowen","is_ca":false},{"name":"Shantanu Dutta","is_ca":true},{"name":"Songlian Tang","is_ca":false},{"name":"Pengcheng Zhu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02089727073694171,"gpt":0.228290451781759,"spread":0.2073931810448173,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00246747,0.0005318504,0.0006035632,0.000275954,0.001823132,0.001059569,0.0008773664,0.00008903226,0.0001450682],"category_scores_gemma":[0.00591673,0.0004965932,0.0001324559,0.001412141,0.000290281,0.003449853,0.002085151,0.0008617651,0.00008028491],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002707228,"about_ca_system_score_gemma":0.00004109668,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002688565,"about_ca_topic_score_gemma":0.0001417441,"domain_scores_codex":[0.9958796,0.00008376713,0.0009034406,0.001118259,0.001148249,0.0008666784],"domain_scores_gemma":[0.9796413,0.0002830934,0.01925148,0.0006325045,0.0001447722,0.00004689003],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002697949,0.00004192074,0.9236424,0.0003742505,0.00009928856,0.00005165653,0.0002415554,0.0003927365,0.0009909675,0.05866564,0.002280507,0.01319212],"study_design_scores_gemma":[0.0007816246,0.00002697187,0.6882797,0.0001398479,0.0001668452,0.000004241998,0.001012059,0.0005998624,0.00006313022,0.01695055,0.2908888,0.001086429],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.989475,0.0001071391,0.0018854,0.00205957,0.0006710412,0.000529299,0.00002888842,0.0005119829,0.00473166],"genre_scores_gemma":[0.9943998,0.0000249818,0.0005071693,0.002795942,0.001233049,0.0001050543,0.00003797341,0.0001194747,0.0007765677],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2886083,"threshold_uncertainty_score":0.9999774,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4383815995","doi":"10.2308/horizons-2020-108","title":"Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom","year":2023,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"York University","funders":"Singapore Management University; National Natural Science Foundation of China","keywords":"Materiality (auditing); Accounting; Accrual; Audit; Quality audit; Audit evidence; Business; Earnings management; Incentive; Earnings; Auditor's report; Joint audit; Economics; Internal audit","authors":[{"name":"Beng Wee Goh","is_ca":false},{"name":"Jimmy Lee","is_ca":false},{"name":"Dan Li","is_ca":false},{"name":"Na Li","is_ca":true},{"name":"Muzhi Wang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05333308635141278,"gpt":0.2861392756864731,"spread":0.2328061893350603,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004660784,0.0003677934,0.0003713314,0.0002386096,0.0008111309,0.001813437,0.001367537,0.0001139949,0.0001933806],"category_scores_gemma":[0.01656965,0.0002562131,0.00009914441,0.0025639,0.0002176851,0.001544609,0.001074729,0.0005181359,0.0007182693],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006176716,"about_ca_system_score_gemma":0.00003300275,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01846381,"about_ca_topic_score_gemma":0.001172335,"domain_scores_codex":[0.9969218,0.0001399448,0.0006839898,0.0007136812,0.0008513625,0.0006891897],"domain_scores_gemma":[0.9919838,0.0014203,0.005466519,0.0009611114,0.0001529017,0.0000153119],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001088639,0.00007634154,0.7584745,0.0004582904,0.0001124394,0.0000766972,0.001196059,0.0002812208,0.002655975,0.03809085,0.1873872,0.01108155],"study_design_scores_gemma":[0.000409074,0.000007466688,0.6312669,0.0004914045,0.00008123655,6.705714e-7,0.0009059888,0.0009021921,0.00001491392,0.002436268,0.3631247,0.0003592363],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9794812,0.00008289282,0.001063312,0.01605349,0.001289639,0.0006497027,0.00002046916,0.00041181,0.0009474845],"genre_scores_gemma":[0.9904834,0.00009665124,0.00005753849,0.003941049,0.00496953,0.00009551225,0.00009493744,0.00005771344,0.000203683],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1757375,"threshold_uncertainty_score":0.999989,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2890654732","doi":"10.2308/acch-52262","title":"Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates","year":2018,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"Brock University","funders":"","keywords":"Accounting; Accrual; Amortization; Business; International Financial Reporting Standards; Accounts receivable; Depreciation (economics); Cash flow; Earnings before interest, taxes, depreciation, and amortization; Accounting standard; Accounting information system; Financial accounting; Economics; Finance; Earnings; Debt","authors":[{"name":"Jimmy F. Downes","is_ca":false},{"name":"Tony Kang","is_ca":false},{"name":"Sohyung Kim","is_ca":true},{"name":"Cheol Lee","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01115075160625775,"gpt":0.2320502248959,"spread":0.2208994732896423,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002722324,0.0003377068,0.0003702151,0.0001311784,0.001128532,0.001095778,0.0008478143,0.0001485042,0.0001063466],"category_scores_gemma":[0.01789782,0.0001955882,0.0001072033,0.0006018947,0.0002437659,0.002909131,0.0009527745,0.0004164318,0.0002101182],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001190848,"about_ca_system_score_gemma":0.00003539272,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003719328,"about_ca_topic_score_gemma":0.0007617213,"domain_scores_codex":[0.9973794,0.00004633417,0.0006296532,0.0005759024,0.0008094652,0.0005592866],"domain_scores_gemma":[0.9856236,0.001647901,0.0115289,0.0006062915,0.0005783791,0.00001495839],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001718185,0.00001658779,0.9300101,0.000122113,0.0001889924,0.000001180745,0.0004748683,0.00001207335,0.003878332,0.001015783,0.002182005,0.06208073],"study_design_scores_gemma":[0.0003855472,0.00002872717,0.9436685,0.0005544623,0.0006957921,4.132058e-7,0.001161295,0.002793937,0.001041064,0.002798197,0.04640714,0.000464861],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9869639,0.0001825824,0.00760131,0.002239295,0.001052997,0.0005386605,0.00002628277,0.0001824026,0.001212541],"genre_scores_gemma":[0.9928193,0.00006731222,0.0005072387,0.0005623109,0.005708644,0.0000419723,0.00002580026,0.00005656202,0.0002108712],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06161587,"threshold_uncertainty_score":0.9999412,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1970907427","doi":"10.2308/acch-50434","title":"Capital Structure, Earnings Management, and Sarbanes-Oxley: Evidence from Canadian and U.S. Firms","year":2013,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Debt; Capital structure; Equity (law); Sarbanes–Oxley Act; Business; Earnings; Monetary economics; Earnings management; Information asymmetry; Debt-to-equity ratio; Finance; Accounting; Economics; Corporate governance","authors":[{"name":"Kelly E. Carter","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009474195384418587,"gpt":0.1855581731374704,"spread":0.1760839777530518,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0001291775,0.000269341,0.0002268443,0.000196728,0.0003982845,0.0008734228,0.0002651245,0.00009752173,0.0004567036],"category_scores_gemma":[0.0001078751,0.0002622679,0.00003356777,0.0003760751,0.00009948068,0.003038122,0.0002111549,0.0002116918,0.000319032],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003899046,"about_ca_system_score_gemma":0.00002944632,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.527576,"about_ca_topic_score_gemma":0.09834524,"domain_scores_codex":[0.9985082,0.000005904136,0.0002330427,0.0005321397,0.000223364,0.0004973566],"domain_scores_gemma":[0.99924,0.00006027063,0.0002541304,0.0002875233,0.0001121842,0.00004587543],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000004903326,0.000005236748,0.9754784,0.00007534125,0.00002905573,0.00002559247,0.00008654944,0.000003994025,0.0003780124,0.0009000442,0.01533695,0.00767595],"study_design_scores_gemma":[0.0002514569,0.000008147137,0.9607606,0.0001702205,0.00005913524,0.000003315618,0.0001597137,0.0003329409,0.000009068025,0.002711298,0.03519645,0.0003376791],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954787,0.0006836357,0.0000293568,0.001298119,0.0003250795,0.0003235638,0.00002255408,0.000087485,0.001751529],"genre_scores_gemma":[0.9969608,0.0001846768,0.0003301954,0.001107044,0.0007401097,0.00002257055,0.00002820107,0.00003793323,0.0005885024],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4292307,"threshold_uncertainty_score":0.999983,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4384282546","doi":"10.2308/horizons-2020-207","title":"Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?","year":2023,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"HEC Montréal; University of Ottawa","funders":"Ministerio de Ciencia e Innovación","keywords":"Readability; Accounting; Tone (literature); Gender diversity; Corporate governance; Audit; Business; Transparency (behavior); Representation (politics); Quality (philosophy); Diversity (politics); Sample (material); Narrative; Political science; Finance; Linguistics","authors":[{"name":"Walid Ben‐Amar","is_ca":true},{"name":"Emma García‐Meca","is_ca":false},{"name":"Claude Francœur","is_ca":true},{"name":"Jennifer Martínez‐Ferrero","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02949658255005808,"gpt":0.2601917207958347,"spread":0.2306951382457767,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00233433,0.0003504016,0.0004324421,0.0003120602,0.0007223391,0.0004614516,0.0008474915,0.0001194335,0.0001238131],"category_scores_gemma":[0.07271528,0.0002992063,0.0002143745,0.002100868,0.0002162007,0.0005926591,0.0008976781,0.0005197325,0.000596906],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005372212,"about_ca_system_score_gemma":0.000102656,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001089159,"about_ca_topic_score_gemma":0.0001530397,"domain_scores_codex":[0.9965813,0.00002355833,0.001066797,0.0006474958,0.0008582876,0.0008225642],"domain_scores_gemma":[0.9600015,0.0001522367,0.03853977,0.0007324317,0.0005531706,0.00002094161],"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":[0.000101821,0.000173038,0.3016364,0.001374026,0.000260516,0.0005722141,0.001581807,0.001333101,0.004034732,0.1626491,0.3655795,0.1607038],"study_design_scores_gemma":[0.0004874088,0.00002804305,0.5658839,0.0002937345,0.0002762611,0.000006849902,0.0009734279,0.0006704979,0.0004533577,0.01432512,0.4158158,0.0007855649],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9444919,0.0001617227,0.005037827,0.0006173691,0.002807318,0.000545274,0.00001568801,0.0007683851,0.04555456],"genre_scores_gemma":[0.9931116,0.00004565536,0.000192628,0.0006662682,0.003434011,0.00003948907,0.00003607208,0.00007182522,0.002402444],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2642475,"threshold_uncertainty_score":0.999946,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4220915173","doi":"10.2308/horizons-2020-150","title":"Perspectives on the Financial Reporting of Intangibles","year":2022,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":true},"ca_institutions":"Canadian Standards Association","funders":"","keywords":"Accounting; Diversity (politics); Business; National accounts; Financial accounting; Accounting information system; Economics; Actuarial science; Political science; Law","authors":[{"name":"A.D. Appleton","is_ca":false},{"name":"Andreas Barckow","is_ca":false},{"name":"Christine A. Botosan","is_ca":false},{"name":"Yasunobu Kawanishi","is_ca":false},{"name":"Atsushi Kogasaka","is_ca":false},{"name":"Andrew Lennard","is_ca":false},{"name":"Linda Mezon-Hutter","is_ca":true},{"name":"Joy Sy","is_ca":false},{"name":"Rebecca Villmann","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01366669361060507,"gpt":0.2207321673633184,"spread":0.2070654737527133,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002199055,0.0002116935,0.0002844022,0.000247887,0.001164177,0.0001839263,0.0006707622,0.00003171781,0.0009021651],"category_scores_gemma":[0.0342721,0.0001808912,0.000169281,0.001115707,0.0001081221,0.0004996206,0.0009936307,0.0005064185,0.00008334987],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009900929,"about_ca_system_score_gemma":0.00004280657,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006401154,"about_ca_topic_score_gemma":0.00005201966,"domain_scores_codex":[0.9975771,0.00002656677,0.000822903,0.0004399255,0.0007338443,0.0003996769],"domain_scores_gemma":[0.9696846,0.0001911549,0.02945383,0.0004788791,0.00018499,0.000006532238],"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":[0.0000831647,0.0003078853,0.1101131,0.0001625158,0.0001053503,0.00006882419,0.002101299,0.002180935,0.001646357,0.7848749,0.03907776,0.05927786],"study_design_scores_gemma":[0.000676178,0.0001258182,0.1176132,0.0001679786,0.000171741,0.00001197318,0.03390846,0.00202114,0.0002888405,0.01056386,0.8335159,0.0009348803],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9455746,0.0001158524,0.004378361,0.00294038,0.0006024125,0.000359045,0.000005169796,0.0002027316,0.04582147],"genre_scores_gemma":[0.996873,0.000005099839,0.0001262875,0.001108209,0.001212121,0.00008372243,0.000007959077,0.00004570192,0.0005379579],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7944381,"threshold_uncertainty_score":0.9878075,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4392389791","doi":"10.2308/horizons-2023-191","title":"Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence","year":2024,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Accounting and Organizational Management","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":"Université Laval","funders":"","keywords":"Accounting; Equity (law); Inclusion (mineral); Diversity (politics); Public accounting; Positive accounting; Face (sociological concept); Public relations; Political science; Business; Sociology; Financial accounting; Accounting information system; Audit; Social science; Law","authors":[{"name":"Helen L. Brown‐Liburd","is_ca":false},{"name":"Alessandro Ghio","is_ca":true},{"name":"Andrea Alston Roberts","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01914650844539337,"gpt":0.2626500782307049,"spread":0.2435035697853115,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","open_science"],"consensus_categories":[],"category_scores_codex":[0.001414438,0.0002074981,0.0002082682,0.0004105469,0.001592272,0.0005727615,0.0004532457,0.00008528952,0.00006282139],"category_scores_gemma":[0.0005985228,0.0002029759,0.00005321086,0.001030122,0.0001476523,0.002732973,0.02246983,0.0001997304,0.00008513346],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005729542,"about_ca_system_score_gemma":0.00004817265,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003481749,"about_ca_topic_score_gemma":0.0001022374,"domain_scores_codex":[0.998196,0.00001220485,0.0003405515,0.0004346784,0.0006951892,0.0003213798],"domain_scores_gemma":[0.9988852,0.0002481957,0.000251869,0.0002164519,0.0003829495,0.00001531983],"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":[0.00004013459,0.0002097868,0.08486745,0.003512288,0.0002513237,0.0002022994,0.001696454,0.0002331926,0.00352383,0.8716238,0.01023149,0.02360792],"study_design_scores_gemma":[0.00206301,0.0002045992,0.06764093,0.004476018,0.002574454,0.0002231275,0.004255113,0.03766817,0.000467821,0.3497087,0.5276432,0.003074912],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8274131,0.001694962,0.003386756,0.01515345,0.001501001,0.000721801,0.00001102036,0.001138497,0.1489794],"genre_scores_gemma":[0.99748,0.0001911841,0.0005186299,0.0008559913,0.0007232085,0.000005794348,0.00002214518,0.00003987845,0.0001631159],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5219151,"threshold_uncertainty_score":0.9997075,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2553317985","doi":"10.2308/acch-51646","title":"Audit Quality of Chinese ADR Engagements","year":2016,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"Concordia University","funders":"","keywords":"Business; Audit; Accounting; Shareholder; Cross listing; Chinese market; Listing (finance); China; Quality audit; Quality (philosophy); Finance; Corporate governance","authors":[{"name":"Aloke Ghosh","is_ca":false},{"name":"Elisabeth Peltier","is_ca":true},{"name":"Cunyu Xing","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01538562748264565,"gpt":0.2536681735546148,"spread":0.2382825460719691,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001778297,0.0003733777,0.0004772965,0.000307214,0.0003300982,0.0001873684,0.0008348863,0.00009837731,0.001034106],"category_scores_gemma":[0.02067021,0.0002794,0.0002047709,0.0008902224,0.0001543383,0.002148746,0.0008526376,0.0002289642,0.001385145],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007557416,"about_ca_system_score_gemma":0.00002986496,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008150857,"about_ca_topic_score_gemma":0.0001543931,"domain_scores_codex":[0.9970695,0.00003846022,0.0008097423,0.0006175656,0.0008206099,0.0006441553],"domain_scores_gemma":[0.984549,0.0003111514,0.01405654,0.000724613,0.0003379943,0.0000206427],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004492174,0.0001416251,0.827492,0.0003179048,0.0001195874,0.000007610318,0.00006112776,0.00001396602,0.01262622,0.02779844,0.01016727,0.1212093],"study_design_scores_gemma":[0.001454786,0.00002041676,0.7212381,0.0002389893,0.00006487482,6.626442e-7,0.0001077666,0.00005083588,0.0002015452,0.006090765,0.2699071,0.0006241076],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8988819,0.00004566892,0.05838054,0.001237566,0.0008939683,0.0003391842,0.00001601411,0.0003783171,0.03982684],"genre_scores_gemma":[0.9943157,0.00002113928,0.0003902225,0.0006549622,0.001819646,0.00003425739,0.00001290551,0.00007541181,0.002675724],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2597398,"threshold_uncertainty_score":0.9999658,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2153141902","doi":"10.2308/acch-50250","title":"The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty","year":2012,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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":"McMaster University","funders":"","keywords":"Issuer; Business; Commission; Accounting; Earnings; International Financial Reporting Standards; Quality (philosophy); Incentive; Information asymmetry; Investor protection; Monetary economics; Information quality; Private information retrieval; Finance; Economics; Information system; Corporate governance","authors":[{"name":"Tony Kang","is_ca":true},{"name":"Gopal V. Krishnan","is_ca":false},{"name":"Michael C. Wolfe","is_ca":false},{"name":"Yi Han","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01767490408102947,"gpt":0.2403980976237919,"spread":0.2227231935427624,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002258977,0.0002037748,0.0001631683,0.0001106878,0.001044163,0.0004045908,0.0003278417,0.00005320825,0.00002686558],"category_scores_gemma":[0.01257811,0.0001313499,0.0001341129,0.0003662551,0.0001180673,0.003331468,0.0001871334,0.00019531,0.00003759006],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001482983,"about_ca_system_score_gemma":0.00002684086,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007199703,"about_ca_topic_score_gemma":0.00003377578,"domain_scores_codex":[0.9984815,0.00002004176,0.0004285545,0.0001730535,0.0004042512,0.0004925643],"domain_scores_gemma":[0.9912206,0.0004832203,0.007677067,0.0002712405,0.0003333996,0.00001447777],"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":[0.0002223328,0.00007900768,0.1475699,0.0004037419,0.0002544,2.219671e-7,0.003349835,0.007883397,0.0007031871,0.02888954,0.02347887,0.7871656],"study_design_scores_gemma":[0.001192153,0.0002162619,0.4565372,0.0003757792,0.0002360877,0.000001887001,0.009508607,0.05325811,0.000087925,0.0006162156,0.4773159,0.0006538728],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.981344,0.00007884099,0.008427138,0.002076218,0.0004531267,0.0008163589,0.00001215106,0.00008208791,0.00671009],"genre_scores_gemma":[0.9985666,0.00002665364,0.0001058802,0.0003730601,0.0006405266,0.00008175878,0.00003129005,0.00002009744,0.0001541757],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7865117,"threshold_uncertainty_score":0.9957393,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2551675952","doi":"10.2308/acch-51645","title":"Revenue Benchmark Beating and the Sector-Level Investor Pricing of Revenue and Earnings","year":2016,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","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 Calgary","funders":"","keywords":"Revenue; Earnings; Incentive; Business; Revenue assurance; Revenue model; Context (archaeology); Revenue center; Finance; Monetary economics; Economics; Microeconomics","authors":[{"name":"Rong Zhao","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01120518310459897,"gpt":0.1963401240505865,"spread":0.1851349409459875,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.001675332,0.0002581296,0.0003662866,0.0001684449,0.0004987639,0.0002184464,0.0003356341,0.00007889803,0.00004869521],"category_scores_gemma":[0.01462891,0.0001780282,0.00006901554,0.0004492251,0.0004097671,0.001091398,0.0006611228,0.00024811,0.00002821467],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003499349,"about_ca_system_score_gemma":0.00002236757,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001802537,"about_ca_topic_score_gemma":0.0002266033,"domain_scores_codex":[0.998258,0.00003965543,0.0004536866,0.000452889,0.000377676,0.0004181148],"domain_scores_gemma":[0.9918572,0.0005051935,0.007124545,0.0003378652,0.0001572824,0.00001796853],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008043406,0.00002973882,0.8088506,0.0006981725,0.0001236714,0.000009782071,0.00105082,0.000009070199,0.009584556,0.03423617,0.01395485,0.1313721],"study_design_scores_gemma":[0.002951436,0.00003357352,0.7194506,0.001762038,0.0002571253,0.0000109539,0.0004720705,0.0002746711,0.0002498243,0.005031284,0.2688369,0.0006694648],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9861326,0.000221663,0.007646186,0.002193034,0.0002492679,0.0003557003,0.00002230801,0.00006595682,0.00311335],"genre_scores_gemma":[0.9953601,0.0000920013,0.0006691828,0.0005677434,0.001065312,0.00002721422,0.000003468739,0.00005388388,0.0021611],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2548821,"threshold_uncertainty_score":0.9936713,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4391016449","doi":"10.2308/horizons-2022-152","title":"Replication of Audit and Financial Accounting Research: We Do More than We Think","year":2024,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Queen's University; Western University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Replicate; Replication (statistics); Accounting; Audit; Context (archaeology); Accounting research; Business; Biology; Statistics","authors":[{"name":"Yi Luo","is_ca":true},{"name":"Steven E. Salterio","is_ca":true},{"name":"Constance Adamson","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02715588728992355,"gpt":0.2831496017592065,"spread":0.2559937144692829,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003565502,0.0003729241,0.0003993624,0.0008607343,0.0007069235,0.001470693,0.0007962924,0.0001957824,0.0001554424],"category_scores_gemma":[0.01462011,0.000375235,0.0001436448,0.002313867,0.0003145199,0.002788229,0.001220087,0.0008790891,0.0003820666],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001038286,"about_ca_system_score_gemma":0.0001096339,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008536906,"about_ca_topic_score_gemma":0.0001046417,"domain_scores_codex":[0.9960833,0.00003462396,0.0006780967,0.001244595,0.001134271,0.0008250697],"domain_scores_gemma":[0.9942587,0.0003953948,0.003768714,0.001048088,0.0005024214,0.00002665621],"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":[0.00005706508,0.0001220839,0.04599329,0.003899095,0.0001349205,0.00007529873,0.002385007,0.00007793291,0.004689807,0.2152018,0.0989074,0.6284564],"study_design_scores_gemma":[0.0003717144,0.00003551171,0.03584137,0.002301378,0.0001446388,0.000008122615,0.001496032,0.003733519,0.0002680829,0.01880692,0.9363478,0.0006449434],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9473787,0.004372973,0.009401735,0.01551133,0.001415786,0.0009996388,0.00002475834,0.0009820946,0.01991301],"genre_scores_gemma":[0.9934226,0.000627672,0.0004735232,0.0003013289,0.003575153,0.00006124964,0.00002914685,0.0001149336,0.001394443],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8374404,"threshold_uncertainty_score":0.9998699,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386211934","doi":"10.2308/horizons-2020-145","title":"Big Data Analytics and Management Forecasting Behavior","year":2023,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"","keywords":"Big data; Analytics; Earnings management; Data science; Earnings; Data analysis; Business; Web analytics; Computer science; Accounting; Data mining; The Internet; World Wide Web","authors":[{"name":"Beng Wee Goh","is_ca":false},{"name":"Na Li","is_ca":true},{"name":"Tharindra Ranasinghe","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07259806530033971,"gpt":0.256289279589673,"spread":0.1836912142893333,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001240892,0.0003650637,0.0003138419,0.000646486,0.000678879,0.0009989046,0.001141129,0.00008607622,0.00005863571],"category_scores_gemma":[0.002892311,0.0003936285,0.00006434445,0.002110172,0.0001091972,0.001771518,0.004166001,0.0002919057,0.0009029814],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004286748,"about_ca_system_score_gemma":0.00001379029,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000417416,"about_ca_topic_score_gemma":0.0002257897,"domain_scores_codex":[0.9970397,0.000009951797,0.0004900132,0.0009682027,0.0006496602,0.0008424916],"domain_scores_gemma":[0.9939728,0.000102064,0.00467683,0.001100885,0.0001202072,0.00002720701],"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":[0.00001009362,0.00006213522,0.1952336,0.0005550638,0.0001317175,0.0002943513,0.00004630292,0.0001047228,0.00008146407,0.01062686,0.0488936,0.7439601],"study_design_scores_gemma":[0.0007164601,0.00001310709,0.1870117,0.0002278446,0.0005874857,0.000008717137,0.000687724,0.02681564,0.000006188519,0.0009270764,0.7822136,0.0007844718],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9100255,0.0001352362,0.03349843,0.001670433,0.002572945,0.001262754,0.00005478274,0.002129891,0.04864999],"genre_scores_gemma":[0.9919909,0.0001633701,0.0009290312,0.0007394045,0.003094083,0.00007636513,0.0003422528,0.0001241967,0.002540351],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7431756,"threshold_uncertainty_score":0.9998749,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2111084906","doi":"10.2308/acch.2010.24.1.129","title":"A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises","year":2010,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Sketch; Audit; Business; Accounting standard; Financial accounting; Accounting information system; Management accounting; Conceptual framework; Private sector; Perspective (graphical); Economics; Computer science","authors":[{"name":"Karim Jamal","is_ca":true},{"name":"Robert J. Bloomfield","is_ca":true},{"name":"Theodore E. Christensen","is_ca":false},{"name":"Robert H. Colson","is_ca":false},{"name":"Stephen R. Moehrle","is_ca":false},{"name":"James A. Ohlson","is_ca":false},{"name":"Stephen H. Penman","is_ca":false},{"name":"Thomas Stöber","is_ca":false},{"name":"Shyam Sunder","is_ca":false},{"name":"Ross L. Watts","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01200051610559799,"gpt":0.2381441822841262,"spread":0.2261436661785282,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003286518,0.0009618996,0.0006583967,0.0008718103,0.003737602,0.004202772,0.002093801,0.0003666216,0.0007573122],"category_scores_gemma":[0.03172786,0.0008210878,0.0004249044,0.001207802,0.0002902588,0.002205401,0.0007194279,0.00172258,0.0003807348],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009825628,"about_ca_system_score_gemma":0.0005105173,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.03485563,"about_ca_topic_score_gemma":0.1359276,"domain_scores_codex":[0.9938257,0.00004308592,0.0009434762,0.001500246,0.001773028,0.001914454],"domain_scores_gemma":[0.9874207,0.000652265,0.008764436,0.001337254,0.001731331,0.00009398009],"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":[0.0004184131,0.0003419577,0.1943168,0.0004022934,0.0006591172,0.0000732573,0.001443348,0.0009164485,0.004575889,0.6880564,0.05821403,0.05058196],"study_design_scores_gemma":[0.001379337,0.0001183121,0.08363158,0.0004255905,0.0002325057,0.000004054121,0.001277905,0.001891911,0.0004760345,0.003019825,0.9060992,0.001443758],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8856475,0.00003941785,0.004905234,0.00897143,0.002601212,0.002159026,0.0001346207,0.0007029687,0.09483855],"genre_scores_gemma":[0.9827951,0.00001145103,0.001090169,0.007845404,0.006469255,0.000390966,0.00006186639,0.0002874091,0.001048439],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8478851,"threshold_uncertainty_score":0.999424,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4391849710","doi":"10.2308/horizons-2022-030","title":"Does More Frequent Financial Reporting Bring the Future Forward?","year":2024,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Earnings; Business; Accounting; Voluntary disclosure; Finance","authors":[{"name":"Jenna D’Adduzio","is_ca":true},{"name":"David S. Koo","is_ca":false},{"name":"Santhosh Ramalingegowda","is_ca":false},{"name":"Yong Yu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.007034094555076633,"gpt":0.2253069292024192,"spread":0.2182728346473426,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001596118,0.0004280548,0.0003549926,0.0002508956,0.000919316,0.002229554,0.0007737045,0.0001374743,0.0002478074],"category_scores_gemma":[0.01028792,0.0002596645,0.0003020772,0.001211534,0.0001196762,0.002126254,0.0007630024,0.0008152803,0.000640268],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001208887,"about_ca_system_score_gemma":0.00008053313,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000838457,"about_ca_topic_score_gemma":0.0003982979,"domain_scores_codex":[0.9964895,0.00001295047,0.00104863,0.000828701,0.0007812327,0.0008390141],"domain_scores_gemma":[0.9877036,0.0001270566,0.01130959,0.0006490184,0.0001912547,0.00001954489],"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":[0.00002207425,0.00006815387,0.1272966,0.00149884,0.0002391509,0.0006676266,0.0009869457,0.0003865349,0.001106322,0.1406367,0.1308483,0.5962428],"study_design_scores_gemma":[0.0001374105,0.000006218378,0.03495529,0.0004057771,0.0001577134,0.00001058805,0.00097171,0.001854442,0.00006277302,0.003887696,0.9570653,0.0004850391],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8875063,0.001182069,0.0436913,0.02534318,0.0128978,0.0009577996,0.00001291906,0.0022443,0.02616434],"genre_scores_gemma":[0.9727117,0.00004834323,0.0003285996,0.002516258,0.02149522,0.00006234356,0.00002593755,0.0001226546,0.002688887],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8262171,"threshold_uncertainty_score":0.9999856,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4411626137","doi":"10.2308/horizons-2024-126","title":"Financial Reporting for the Knowledge Economy","year":2025,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Accounting Theory and Financial Reporting","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Calgary","funders":"","keywords":"Business; Accounting; Finance; Knowledge economy; Economics; Economy","authors":[{"name":"Anup Srivastava","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02051012549273104,"gpt":0.2707840236663335,"spread":0.2502738981736024,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.004341037,0.0003116369,0.0004123343,0.0002985731,0.002013263,0.000824195,0.0006536032,0.000167233,0.00004039258],"category_scores_gemma":[0.01540968,0.0002528328,0.0003249664,0.001008535,0.0001362483,0.001225995,0.0004235219,0.000343322,0.0001216119],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006241908,"about_ca_system_score_gemma":0.0002441317,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002031918,"about_ca_topic_score_gemma":0.000120239,"domain_scores_codex":[0.9971268,0.000008849008,0.00150136,0.000553716,0.0001262538,0.0006830518],"domain_scores_gemma":[0.9955062,0.0008250314,0.002442959,0.0006058141,0.0006116305,0.000008425313],"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":[0.00005412716,0.00007210281,0.02606194,0.0003006545,0.0000569507,0.000006601787,0.00006051682,0.00006047802,0.0002263966,0.8789753,0.02946377,0.06466121],"study_design_scores_gemma":[0.0003680959,0.000006677435,0.01066636,0.0001356747,0.0001841774,0.000003849619,0.0002271996,0.00438639,0.0001023636,0.1171718,0.8664059,0.0003415086],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4385865,0.001109206,0.06865562,0.005160323,0.007276918,0.002074002,0.000005103161,0.00106084,0.4760715],"genre_scores_gemma":[0.9888743,0.000003586986,0.0003523477,0.002911183,0.005381705,0.000267692,0.00001437871,0.00004692671,0.002147912],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8369421,"threshold_uncertainty_score":0.9999924,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386596743","doi":"10.2308/horizons-2022-099","title":"Men’s Experiences of Paternity Leaves in Accounting Firms","year":2023,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Work-Family Balance Challenges","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Audit; Accounting; Inequality; Variety (cybernetics); Work (physics); Gender inequality; Sociology; Psychology; Business","authors":[{"name":"Claire Garnier","is_ca":false},{"name":"Claudine Mangen","is_ca":true},{"name":"Edwige Nortier","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03021562474260162,"gpt":0.3079035629035834,"spread":0.2776879381609818,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002074821,0.0001609534,0.0002934658,0.0002747373,0.0003896801,0.0001178988,0.000615732,0.0001576526,0.0001655274],"category_scores_gemma":[0.0009361876,0.0001631769,0.00007726883,0.001345649,0.0003783364,0.0006466133,0.0001809116,0.000228224,0.0001152092],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001016724,"about_ca_system_score_gemma":0.0001472348,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004183915,"about_ca_topic_score_gemma":0.004261034,"domain_scores_codex":[0.9977698,0.0001403392,0.0004031974,0.0003621011,0.0006219168,0.0007026005],"domain_scores_gemma":[0.9988521,0.0004927826,0.0002297285,0.0002569907,0.0001104388,0.0000579002],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.000006220825,0.00004221196,0.7433307,0.0000305523,0.00001110661,0.000007322777,0.2502843,0.00001791921,0.0006295556,0.0006687706,0.001917956,0.003053499],"study_design_scores_gemma":[0.0002110883,0.00002880924,0.3787961,0.0001561293,0.000007009118,3.973427e-7,0.614696,0.00004094861,0.0005100876,0.001214158,0.004060866,0.0002784709],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.97071,0.0002000976,0.000004725827,0.0003268188,0.0006378335,0.0001883066,0.000003596088,0.0003124182,0.0276162],"genre_scores_gemma":[0.9983708,0.0004275014,0.00008530172,0.00002165384,0.0004159537,0.00008325349,0.000003714048,0.00002195426,0.0005699266],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3645346,"threshold_uncertainty_score":0.6654159,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4399603852","doi":"10.2308/horizons-2023-066","title":"Labor Costs of Implementing New Accounting Standards","year":2024,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University; University of Calgary","funders":"","keywords":"Accounting; Revenue; Audit; Proxy (statistics); Business; Lease; Cost accounting; Accounting information system; Accounting standard; Sample (material); Financial accounting; Actuarial science; Finance; Computer science","authors":[{"name":"Zhongwei Huang","is_ca":false},{"name":"Luminita Enache","is_ca":true},{"name":"Rucsandra Moldovan","is_ca":true},{"name":"Anup Srivastava","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008153849463843909,"gpt":0.2504723250680598,"spread":0.2423184756042159,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002501246,0.0005281802,0.000546538,0.0007199673,0.0005046474,0.001771567,0.000871269,0.0001427078,0.001235284],"category_scores_gemma":[0.008292857,0.0005516449,0.0002686528,0.002374274,0.0001080354,0.003553519,0.001110772,0.0005748446,0.0005457494],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002984886,"about_ca_system_score_gemma":0.0003014249,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003469232,"about_ca_topic_score_gemma":0.0004702733,"domain_scores_codex":[0.9953591,0.00001795851,0.001014273,0.0009071679,0.001495913,0.001205572],"domain_scores_gemma":[0.991354,0.0002389859,0.007139322,0.0005971413,0.0006327567,0.00003778401],"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":[0.00003560934,0.00006685551,0.08506501,0.001393959,0.0003207254,0.00008004499,0.0003226044,0.0001143492,0.004908268,0.1903561,0.1482565,0.56908],"study_design_scores_gemma":[0.0005547313,0.00002194958,0.008369596,0.001085553,0.000258275,0.000004819236,0.0006247147,0.002605811,0.0004331608,0.002318593,0.9830192,0.0007035968],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7232466,0.002211044,0.1464486,0.003210746,0.003504975,0.00107359,0.0001466627,0.002331221,0.1178265],"genre_scores_gemma":[0.9904662,0.00005196527,0.001038559,0.0008242846,0.005167,0.0000262305,0.00005867194,0.0001903615,0.002176753],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8347627,"threshold_uncertainty_score":0.9996935,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4406750924","doi":"10.2308/horizons-2022-143","title":"Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms","year":2025,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Insurance and Financial Risk Management","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta; Simon Fraser University","funders":"","keywords":"Business; Stock price; Stock (firearms); Crash; Actuarial science; Finance","authors":[{"name":"Y. Jia","is_ca":false},{"name":"Jeong‐Bon Kim","is_ca":true},{"name":"Ying Mao","is_ca":false},{"name":"Ke Wang","is_ca":true},{"name":"Zheng Wang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01542546708360651,"gpt":0.2316780855405945,"spread":0.216252618456988,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005658117,0.000190334,0.0003520772,0.0002525914,0.0005166876,0.0002426268,0.0003038321,0.0001330027,0.00009424861],"category_scores_gemma":[0.0009834445,0.0002367161,0.000083959,0.0006383643,0.00006828013,0.0005692267,0.0001957289,0.0002661642,0.0002263986],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007978146,"about_ca_system_score_gemma":0.0000479607,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002728997,"about_ca_topic_score_gemma":0.0005473738,"domain_scores_codex":[0.9984432,0.00001627545,0.0005509786,0.0005675582,0.00005734416,0.0003646182],"domain_scores_gemma":[0.998914,0.0002246004,0.0003531507,0.0003971793,0.00007065192,0.00004039193],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00000995544,0.0000556905,0.8754473,0.00003323787,0.00004900681,0.000003529888,0.0004311824,0.00002903801,0.00001417114,0.1091422,0.006686809,0.008097848],"study_design_scores_gemma":[0.0003155396,0.00003469897,0.8636471,0.0001363077,0.00002768321,2.98615e-7,0.00007213383,0.001293481,0.00002583916,0.03752645,0.09664159,0.0002788599],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9343628,0.004036949,0.04121469,0.0008757132,0.001118771,0.0003804085,0.0004397602,0.0001005382,0.01747043],"genre_scores_gemma":[0.9948477,0.002316265,0.001438275,0.0002226548,0.0002875848,0.00006165337,0.00002593581,0.0000198861,0.000780115],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08995478,"threshold_uncertainty_score":0.9653003,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3197256993","doi":"10.2308/horizons-19-043","title":"Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements","year":2021,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo; Wilfrid Laurier University","funders":"","keywords":"Accrual; Accounting; Cash flow; Earnings; Voluntary disclosure; Business; Context (archaeology); Reputation; Audit; Balance sheet; Earnings quality; Actuarial science; Political science","authors":[{"name":"Kai Chen","is_ca":true},{"name":"Darren Henderson","is_ca":true},{"name":"Christine I. Wiedman","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006076225601541422,"gpt":0.2026171816033511,"spread":0.1965409560018097,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0004460097,0.0002683763,0.0003165149,0.0001759119,0.0002974737,0.0005404186,0.0002795714,0.00008152118,0.0001485073],"category_scores_gemma":[0.003418643,0.0002842087,0.00007129126,0.0008259875,0.000104694,0.004670252,0.0005898169,0.0002379578,0.0001318884],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005165534,"about_ca_system_score_gemma":0.00004130288,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008882152,"about_ca_topic_score_gemma":0.0002831343,"domain_scores_codex":[0.998069,0.00001723632,0.0005876584,0.0003584883,0.0005360459,0.0004316005],"domain_scores_gemma":[0.9932151,0.00006667701,0.005943698,0.0003864489,0.0003691361,0.0000188927],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000411898,0.00009506765,0.8891399,0.0009594384,0.0001503517,0.00004509223,0.0003345704,0.0005927449,0.0006850191,0.005180939,0.01572849,0.08704722],"study_design_scores_gemma":[0.001971927,0.00003412473,0.5529358,0.0007345363,0.0002503563,0.00001371124,0.002283922,0.02172469,0.0002563875,0.002222267,0.4166106,0.0009616094],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9759465,0.0001643414,0.0131302,0.0008656923,0.000554322,0.0002693441,0.00003836508,0.0001652695,0.008866006],"genre_scores_gemma":[0.9970009,0.0000849281,0.0008250067,0.0007583877,0.000526707,0.00001848236,0.0003004909,0.00003550331,0.0004496048],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4008821,"threshold_uncertainty_score":0.999961,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4412106722","doi":"10.2308/horizons-2024-154","title":"Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements","year":2025,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Saskatchewan; University of Lethbridge","funders":"","keywords":"Business; Accounting; Actuarial science; Finance","authors":[{"name":"Michael T. Durney","is_ca":false},{"name":"James Smith","is_ca":true},{"name":"Michael J. Wynes","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0355870793985589,"gpt":0.3027598136302175,"spread":0.2671727342316585,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003302654,0.0005104882,0.0004434198,0.0005991859,0.00277931,0.002602038,0.001117047,0.0001521908,0.00009781267],"category_scores_gemma":[0.008978578,0.0004204147,0.0002265138,0.001582505,0.0001335763,0.004657814,0.001298095,0.0006961027,0.0002560173],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001608953,"about_ca_system_score_gemma":0.0001089333,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007647871,"about_ca_topic_score_gemma":0.002186557,"domain_scores_codex":[0.996408,0.0001011173,0.0009622595,0.0008117552,0.0007546833,0.0009621697],"domain_scores_gemma":[0.9969801,0.0006831075,0.001058936,0.0008619638,0.0003964676,0.0000193849],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000123391,0.0001928668,0.654471,0.0004725495,0.0003351611,0.00001992582,0.0009870953,0.002267341,0.0006574781,0.1703775,0.07111372,0.09898192],"study_design_scores_gemma":[0.002024006,0.00005241032,0.2159138,0.001016396,0.001061419,0.000001464424,0.002891797,0.01757727,0.0001237143,0.09972209,0.6581351,0.001480539],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9796014,0.0002139138,0.004840443,0.002216687,0.00337836,0.001098534,0.0000149583,0.0005521048,0.008083558],"genre_scores_gemma":[0.9917461,0.00004903465,0.001482654,0.00334077,0.002147558,0.0001299599,0.00005052405,0.00008895279,0.0009644191],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5870214,"threshold_uncertainty_score":0.9998248,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4408865652","doi":"10.2308/horizons-2023-057","title":"Technology and Its Implications for Staff Auditors","year":2025,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Big Data and Business Intelligence","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa; York University; University of Waterloo; Wilfrid Laurier University","funders":"","keywords":"Accounting; Audit; Business","authors":[{"name":"Carolyn MacTavish","is_ca":true},{"name":"Krista Fiolleau","is_ca":true},{"name":"Errol Osecki","is_ca":true},{"name":"Linda Thorne","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03219254591524841,"gpt":0.2999174467151571,"spread":0.2677249007999087,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0001879579,0.0001576594,0.0001689235,0.0007209942,0.0004831814,0.000297461,0.0003815542,0.0001340342,0.00003287047],"category_scores_gemma":[0.0005868613,0.0001535197,0.00003987429,0.00156015,0.00007532923,0.0009076316,0.0003170627,0.000116448,0.00006789035],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001833029,"about_ca_system_score_gemma":0.00003621855,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003903908,"about_ca_topic_score_gemma":0.00004466984,"domain_scores_codex":[0.9990206,0.000001638541,0.0002316631,0.0003635269,0.0000668865,0.000315646],"domain_scores_gemma":[0.9991114,0.00008560399,0.000134724,0.0002934454,0.0003684698,0.000006408595],"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":[0.00001002921,0.00005977636,0.02325748,0.0002218208,0.00003231083,2.960515e-7,0.000005059571,0.000003178021,0.003159259,0.8787593,0.04069331,0.05379822],"study_design_scores_gemma":[0.000234011,0.000009331397,0.01223579,0.00009404683,0.0001018339,0.000001642713,0.000141972,0.0008506509,0.0005524039,0.0657038,0.9198104,0.0002641195],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.842016,0.001892627,0.04935315,0.06150146,0.004725012,0.001817812,0.000118069,0.001437139,0.03713868],"genre_scores_gemma":[0.9970257,0.00003452959,0.0004463388,0.0005039414,0.0009652487,0.0001575717,0.00004909371,0.00002008185,0.0007975161],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8791171,"threshold_uncertainty_score":0.6260352,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}