{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":7,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":7,"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":"bdebd3acff7b","filters":{"venue":"Finance & Accounting Research Journal"}},"results":[{"id":"W3178522782","doi":"10.51594/farj.v3i1.231","title":"INTERNAL AUDIT AND QUALITY OF FINANCIAL REPORTING IN THE PUBLIC SECTOR: THE CASE OF UNIVERSITY FOR DEVELOPMENT STUDIES","year":2021,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","topic":"Banking, Crisis Management, COVID-19 Impact","field":"Agricultural and Biological Sciences","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"St. Thomas University","funders":"","keywords":"Internal audit; Internal control; Accounting; Business; Control environment; Audit; Competence (human resources); Control (management); Information technology audit; Descriptive statistics; Nonprobability sampling; Finance; Joint audit; Computer science; Psychology; Statistics; Environmental health; Medicine","authors":[{"name":"Iddrisu Abdulai","is_ca":false},{"name":"Andrew Salakpi","is_ca":false},{"name":"Théophile Bindeouè Nassè","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2831701296816997,"gpt":0.4204329390968038,"spread":0.1372628094151041,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03731771,0.000275107,0.0005772411,0.005089592,0.008346065,0.0118354,0.001565117,0.002359448,0.001889198],"category_scores_gemma":[0.07462628,0.0003795911,0.0005272265,0.007678664,0.008255444,0.006099909,0.007322217,0.002826255,0.0001021129],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01705219,"about_ca_system_score_gemma":0.01536883,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06148558,"about_ca_topic_score_gemma":0.05853956,"domain_scores_codex":[0.9533976,0.03377014,0.001428583,0.0009764052,0.003862509,0.006564758],"domain_scores_gemma":[0.8350754,0.09400816,0.03030728,0.009895687,0.01557721,0.01513622],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000126044,0.0007352894,0.7481911,0.0002516233,0.0000875172,0.005686807,0.1364835,0.0007084159,0.0002014692,0.06053373,0.003554575,0.04344006],"study_design_scores_gemma":[0.00004938422,0.0003358405,0.5923283,0.0008404863,0.00009737327,0.002320343,0.3638082,0.00259928,0.0005254961,0.008858073,0.02814144,0.00009571336],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9731234,0.001681623,0.0005534264,0.009668381,0.00003031814,0.00007219744,0.0000322486,0.00001018382,0.01482823],"genre_scores_gemma":[0.9989375,0.0003191421,0.0001983096,0.0001757564,0.00001410663,0.00001308615,0.000009438695,0.000002538891,0.0003300493],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06148558,"threshold_uncertainty_score":0.1973572,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4394064194","doi":"10.51594/farj.v6i3.873","title":"THE AUDITOR SELF-EFFICACY SCALE: MEASURING CONFIDENCE IN TECHNICAL SKILLS, TECHNOLOGICAL ADAPTATION, AND INTERPERSONAL COMMUNICATION","year":2024,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","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":"Nipissing University","funders":"","keywords":"Adaptation (eye); Audit; Interpersonal communication; Scale (ratio); Psychology; Self-confidence; Accounting; Business; Social psychology; Geography","authors":[{"name":"Jonathan Muterera","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02699910867099671,"gpt":0.2893675478396549,"spread":0.2623684391686582,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002839817,0.000257165,0.000297063,0.001304092,0.0003196744,0.0006481326,0.0004835991,0.0003273342,0.00292648],"category_scores_gemma":[0.008978765,0.0001657914,0.0004960425,0.000575141,0.0003664053,0.0005889068,0.0007971355,0.0006070455,0.0006645775],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003000989,"about_ca_system_score_gemma":0.0005392064,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008638704,"about_ca_topic_score_gemma":0.001850171,"domain_scores_codex":[0.9981017,0.0006758592,0.0002348857,0.00008363088,0.0007864112,0.0001177056],"domain_scores_gemma":[0.9913775,0.003150183,0.002798693,0.0005241351,0.001544138,0.0006053739],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002214656,0.001375436,0.7876226,0.0003100857,0.0001287148,0.0002561923,0.002555728,0.0007854497,0.00368309,0.001032382,0.007015147,0.1950137],"study_design_scores_gemma":[0.00003401225,0.0005255103,0.9856343,0.0001366289,0.00003369081,0.0004184225,0.001089972,0.001499903,0.001701751,0.0004901187,0.0083975,0.00003818885],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9749282,0.0004542787,0.005718184,0.0004145205,0.00007082296,0.0006126793,0.0009196924,0.0001275184,0.01675413],"genre_scores_gemma":[0.9861195,0.0003782666,0.008865177,0.0001488608,0.00003594755,0.0005527675,0.0008389911,0.00001528781,0.003045271],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00292648,"threshold_uncertainty_score":0.01501858,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4403362100","doi":"10.51594/farj.v6i10.1634","title":"ERM strategies for navigating financial stress: Lessons from US commercial banks","year":2024,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","topic":"Insurance and Financial Risk Management","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Intertek (Canada)","funders":"","keywords":"Business; Stress (linguistics); Financial system; Finance; Linguistics; Philosophy","authors":[{"name":"Togunde Matthias Oluloni","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08254874966330747,"gpt":0.3627225835945376,"spread":0.2801738339312302,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002552439,0.0002544971,0.0001849728,0.0006509449,0.001784187,0.003129476,0.0004227691,0.001155701,0.001379499],"category_scores_gemma":[0.005681167,0.0001093825,0.0002032637,0.0008358713,0.001783188,0.002460223,0.002007705,0.001287298,0.0001673341],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001949368,"about_ca_system_score_gemma":0.002566422,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0109601,"about_ca_topic_score_gemma":0.01786946,"domain_scores_codex":[0.9990534,0.0005296212,0.00004836324,0.00006125101,0.0001431891,0.0001641645],"domain_scores_gemma":[0.997209,0.001203295,0.0004862404,0.0001389742,0.0005474965,0.0004149734],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"qualitative","study_design_scores_codex":[0.0003612046,0.0007057799,0.2404519,0.0005368943,0.0001246823,0.002715511,0.09553793,0.01054592,0.002637791,0.08604995,0.0356864,0.524646],"study_design_scores_gemma":[0.0001149542,0.0009265797,0.3574717,0.002436768,0.0001351376,0.002352637,0.273593,0.01928179,0.003386309,0.09966357,0.2404383,0.0001993298],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8924479,0.006702174,0.004708318,0.05043232,0.0001047347,0.00007828453,0.0001191238,0.00006486828,0.04534231],"genre_scores_gemma":[0.9936337,0.003114936,0.001047592,0.001205345,0.00003112499,0.00001285418,0.00002471963,0.000005109734,0.0009245573],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0109601,"threshold_uncertainty_score":0.02179259,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3186033708","doi":"10.51594/farj.v3i2.237","title":"CREDIT ACCESSING AND FAMILY FARMING: AN EVIDENCE FROM BURKINA FASO","year":2021,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","topic":"Agriculture and Rural Development Research","field":"Agricultural and Biological Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université de Moncton; St. Thomas University","funders":"","keywords":"Agriculture; Business; Microfinance; Finance; Production (economics); Family farm; Rural development; Economic growth; Agricultural economics; Economics; Geography","authors":[{"name":"Mahamadi Nanéma","is_ca":false},{"name":"Théophile Bindeouè Nassè","is_ca":true},{"name":"Pr. Alidou Ouédraogo","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08668732127678362,"gpt":0.3458796447596171,"spread":0.2591923234828334,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008860746,0.0001662165,0.0001887994,0.001277042,0.001368936,0.001147323,0.0002458746,0.0004511775,0.003794905],"category_scores_gemma":[0.003704265,0.0001337966,0.00009207331,0.002293862,0.0007993116,0.0009754861,0.0006742663,0.000399967,0.0001548406],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009531838,"about_ca_system_score_gemma":0.00126842,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.08295956,"about_ca_topic_score_gemma":0.1228521,"domain_scores_codex":[0.9996087,0.0001599936,0.00003036129,0.00004680837,0.00005708382,0.00009703092],"domain_scores_gemma":[0.9952923,0.001875256,0.002011744,0.00008470271,0.0003683977,0.0003676112],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001048919,0.0001213739,0.9532402,0.0003977982,0.00005569338,0.001874721,0.01971475,0.00005928767,0.0003488225,0.0014687,0.0005558855,0.02205782],"study_design_scores_gemma":[0.000009797613,0.00008582092,0.9432952,0.0007500738,0.00005862741,0.0009142554,0.04703999,0.00009414652,0.000144929,0.0003197395,0.00727475,0.00001273415],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9911843,0.004559096,0.00005998034,0.0007504471,0.000006690725,0.00001064594,0.0002209307,7.248913e-7,0.003207182],"genre_scores_gemma":[0.9967738,0.002773479,0.00003042546,0.00008498588,0.000005844513,0.000003682701,0.00005387641,4.637231e-7,0.0002735449],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08295956,"threshold_uncertainty_score":0.1649534,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4411842103","doi":"10.51594/farj.v7i5.1953","title":"Enhancing auditor self-efficacy through targeted fraud detection training","year":2025,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","topic":"Smart Systems and Machine Learning","field":"Computer Science","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Nipissing University","funders":"","keywords":"Audit; Business; Training (meteorology); Accounting; Psychology","authors":[{"name":"Jonathan Muterera","is_ca":true},{"name":"Julia Ann Muterera","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02747803087596505,"gpt":0.340550541244838,"spread":0.3130725103688729,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002200504,0.000260416,0.0002535796,0.0003740435,0.000327619,0.0006505279,0.0004586241,0.0002700975,0.002508834],"category_scores_gemma":[0.006960248,0.0001471367,0.0002044279,0.0001577967,0.0003069115,0.0003464838,0.001205126,0.0005619737,0.000339145],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002239852,"about_ca_system_score_gemma":0.0008691458,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003513788,"about_ca_topic_score_gemma":0.0005868152,"domain_scores_codex":[0.9987832,0.000624661,0.00005989861,0.0001036801,0.000245291,0.0001833731],"domain_scores_gemma":[0.994903,0.00330474,0.0006568328,0.000330102,0.0002683961,0.000537028],"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":[0.00159104,0.03591726,0.08030684,0.0008909033,0.00008609058,0.000255022,0.01060061,0.002465923,0.04785514,0.000556938,0.001629235,0.817845],"study_design_scores_gemma":[0.0007518142,0.0322108,0.8703713,0.0008939789,0.0002391297,0.0009515525,0.009421261,0.01201282,0.05952134,0.001829152,0.01169244,0.0001044561],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964576,0.00005666451,0.001451011,0.00008456509,0.000006967651,0.00008004264,0.000008711067,0.00004331786,0.00181105],"genre_scores_gemma":[0.9938285,0.0001092319,0.005016021,0.00003191798,0.000009034022,0.0001197981,0.00001409734,0.000004206218,0.0008672781],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002508834,"threshold_uncertainty_score":0.01163751,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4408771665","doi":"10.51594/farj.v7i2.1850","title":"Improving team productivity and financial services efficiency with agile story points","year":2025,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","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":"Bank of Canada","funders":"","keywords":"Agile software development; Productivity; Business; Resource (disambiguation); Process management; Knowledge management; Computer science; Economics","authors":[{"name":"David Iyanuoluwa Ajiga","is_ca":false},{"name":"Oladimeji Hamza","is_ca":true},{"name":"Adeoluwa Eweje","is_ca":true},{"name":"Eseoghene Kokogho","is_ca":false},{"name":"Princess Eloho Odio","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02942092126029321,"gpt":0.3071592718544888,"spread":0.2777383505941955,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00604997,0.0008899829,0.0002728015,0.00183513,0.001321241,0.005835311,0.00144472,0.0006830976,0.004882847],"category_scores_gemma":[0.0271212,0.0003657241,0.0004839727,0.0015236,0.001065729,0.004747337,0.005477916,0.001274839,0.001376792],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001499991,"about_ca_system_score_gemma":0.002204388,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001059267,"about_ca_topic_score_gemma":0.001411138,"domain_scores_codex":[0.993319,0.003972735,0.0003060916,0.0003888696,0.00146493,0.0005483528],"domain_scores_gemma":[0.9810348,0.009540287,0.00272477,0.002271796,0.002631227,0.001797147],"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":[0.0004035693,0.0006813316,0.02716881,0.0007147907,0.00009257941,0.0005224159,0.02110801,0.01523989,0.00594559,0.02736509,0.01415826,0.8865996],"study_design_scores_gemma":[0.0006610711,0.005806377,0.1028119,0.002903867,0.0003403018,0.003430462,0.09999064,0.1833694,0.03494518,0.1600474,0.4050589,0.0006345332],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.437456,0.0008787902,0.4996271,0.005221239,0.0002298808,0.0009862937,0.0004336289,0.002245855,0.05292119],"genre_scores_gemma":[0.7126355,0.0005915631,0.2786713,0.0002141023,0.0000595491,0.0006332205,0.000317685,0.0002221845,0.00665485],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.00604997,"threshold_uncertainty_score":0.03199571,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4392100598","doi":"10.51594/farj.v6i2.821","title":"DEVELOPING A MEASUREMENT INSTRUMENT FOR TECHNICAL AND ANALYTICAL SKILLS IN AUDITING FOR ENHANCED FRAUD DETECTION","year":2024,"lang":"en","type":"article","venue":"Finance & Accounting Research Journal","topic":"Imbalanced Data Classification Techniques","field":"Computer Science","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Nipissing University","funders":"","keywords":"Audit; Accounting; Business; Computer science","authors":[{"name":"Jonathan Muterera","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09504806700650219,"gpt":0.3932224075946303,"spread":0.2981743405881281,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02072918,0.000412143,0.0003471783,0.003548228,0.0009467928,0.002083428,0.0006966381,0.000790957,0.001730809],"category_scores_gemma":[0.09276733,0.0002651949,0.0006736555,0.00259061,0.001198349,0.003843522,0.002538773,0.001655578,0.0004439811],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001712957,"about_ca_system_score_gemma":0.005762309,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001286877,"about_ca_topic_score_gemma":0.001941551,"domain_scores_codex":[0.985303,0.007011167,0.001869446,0.0006632897,0.004611087,0.0005419156],"domain_scores_gemma":[0.9041606,0.0570349,0.01410746,0.005226839,0.01811999,0.001350288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0001589767,0.001317231,0.3676172,0.0007335055,0.0001209226,0.00008687327,0.008546403,0.003889084,0.006737535,0.01796899,0.003626207,0.589197],"study_design_scores_gemma":[0.0002310876,0.003347292,0.8179072,0.001792228,0.000270665,0.0008641098,0.01458322,0.06956301,0.023908,0.03041228,0.03682178,0.0002991038],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"methods","genre_scores_codex":[0.6953706,0.0003941013,0.2738018,0.001964579,0.0003038709,0.003761831,0.0006796179,0.0005091486,0.02321448],"genre_scores_gemma":[0.7368898,0.0002167753,0.2591665,0.000297565,0.00004431526,0.002062825,0.0003127918,0.00002748956,0.0009820324],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.02072918,"threshold_uncertainty_score":0.1096277,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}