{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":20,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":20,"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":"9ee29a90873d","filters":{"venue":"International Journal of Accounting Information Systems"}},"results":[{"id":"W2038798003","doi":"10.1016/j.accinf.2012.06.011","title":"The acceptance and adoption of continuous auditing by internal auditors: A micro analysis","year":2012,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Information Technology Governance and Strategy","field":"Business, Management and Accounting","cited_by":146,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"University of Waterloo","keywords":"Audit; Internal audit; Business; Information technology audit; Process management; Internal control; Control (management); Maturity (psychological); Operational auditing; Information technology; Information security audit; Accounting; Knowledge management; Computer science; Joint audit; Information security; Computer security","authors":[{"name":"Miklos A. Vasarhelyi","is_ca":false},{"name":"Michael Alles","is_ca":false},{"name":"Siripan Kuenkaikaew","is_ca":false},{"name":"James Littley","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.004889331054215396,"gpt":0.215318968181584,"spread":0.2104296371273686,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00625012,0.0001617735,0.0003084745,0.001810318,0.000880822,0.002380445,0.0009487849,0.001237141,0.002487463],"category_scores_gemma":[0.0722966,0.0004083118,0.0005802318,0.002162454,0.001373616,0.001443969,0.001076071,0.002085443,0.00030105],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001519752,"about_ca_system_score_gemma":0.001847378,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01357811,"about_ca_topic_score_gemma":0.01477573,"domain_scores_codex":[0.9915559,0.003834556,0.0006481282,0.0005843114,0.002298721,0.001078393],"domain_scores_gemma":[0.7634333,0.1335247,0.07071202,0.008746421,0.01672147,0.006861973],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002203546,0.0003014474,0.9909351,0.0000163929,0.00004999608,0.00004940103,0.002918488,0.000116512,0.0001950717,0.000131897,0.00009305804,0.004972244],"study_design_scores_gemma":[0.00000654748,0.0003254414,0.9943557,0.00001437551,0.00003321265,0.00005487761,0.00426965,0.0004706951,0.0001822852,0.00006661992,0.0002093231,0.0000113457],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9992435,0.00003352352,0.0000518153,0.00009180325,0.000001669149,0.000009519948,0.00003142886,0.000001866138,0.0005348967],"genre_scores_gemma":[0.9997599,0.00002106293,0.00004245378,0.00002383754,0.000003161247,0.000006092074,0.00003219776,0.000001587831,0.0001097334],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01357811,"threshold_uncertainty_score":0.03305417,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1999007833","doi":"10.1016/j.accinf.2008.04.002","title":"The use of Web sites as a disclosure platform for corporate performance","year":2008,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":139,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University; Université du Québec à Montréal","funders":"Concordia University","keywords":"Business; Accounting; Corporate governance; Shareholder; Valuation (finance); Earnings; The Internet; Transparency (behavior); Corporate social responsibility; Public relations; Finance","authors":[{"name":"Denis Cormier","is_ca":true},{"name":"Marie‐Josée Ledoux","is_ca":true},{"name":"Michel Magnan","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03863808150754009,"gpt":0.2273849883955191,"spread":0.188746906887979,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003926442,0.0002057585,0.00009543193,0.001565949,0.0008224503,0.004706036,0.0005922037,0.001158957,0.006113045],"category_scores_gemma":[0.01824359,0.0002696413,0.0002227583,0.0009589276,0.000543536,0.007330522,0.001723777,0.001085991,0.001582789],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004545318,"about_ca_system_score_gemma":0.0008389354,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001065961,"about_ca_topic_score_gemma":0.001642451,"domain_scores_codex":[0.9981751,0.0009592167,0.00008748184,0.0001106727,0.000537066,0.0001305208],"domain_scores_gemma":[0.97926,0.01241635,0.001941918,0.003040951,0.001995767,0.001344987],"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":[0.001178222,0.002668737,0.1277416,0.0002763418,0.0001038877,0.000937545,0.005891012,0.001873365,0.01951822,0.04208655,0.03448846,0.7632361],"study_design_scores_gemma":[0.0005556073,0.003452123,0.4135759,0.001143933,0.0007618407,0.00424688,0.01438665,0.08806755,0.05743255,0.09866451,0.3171474,0.0005651286],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8703014,0.001045291,0.01724603,0.006698133,0.0002921984,0.0001881183,0.0004380068,0.001974734,0.1018161],"genre_scores_gemma":[0.9818234,0.0003089281,0.009251695,0.0003924608,0.0001679344,0.00004071149,0.0002020194,0.0001725242,0.007640266],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006113045,"threshold_uncertainty_score":0.02076524,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2065358294","doi":"10.1016/j.accinf.2009.12.003","title":"Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation","year":2010,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":139,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"University of Massachusetts Amherst; U.S. Environmental Protection Agency","keywords":"Presentation (obstetrics); Voluntary disclosure; Legitimacy; Business; Accounting; The Internet; Agency (philosophy); Proxy (statistics); Environmental accounting; Metric (unit); Content analysis; Environmental reporting; Perspective (graphical); Public relations; Political science; Marketing; Computer science; Sociology; World Wide Web","authors":[{"name":"Charles H. Cho","is_ca":true},{"name":"Robin W. Roberts","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01346143542330882,"gpt":0.2557807905501346,"spread":0.2423193551268258,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01113033,0.0002336561,0.0002093934,0.00376917,0.002087984,0.01024921,0.0007186144,0.002087838,0.009243959],"category_scores_gemma":[0.07092996,0.0002428785,0.0002741489,0.003972425,0.003792285,0.01010502,0.002871264,0.002026966,0.001537615],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002586276,"about_ca_system_score_gemma":0.002316328,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006054457,"about_ca_topic_score_gemma":0.005996102,"domain_scores_codex":[0.9897084,0.005665021,0.0006187216,0.0005087529,0.003108066,0.0003910849],"domain_scores_gemma":[0.8484218,0.1024484,0.01731872,0.01246817,0.01801275,0.001330059],"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":[0.0005730674,0.0005725634,0.1315827,0.0002938213,0.00008553403,0.0006778379,0.01487858,0.002447527,0.002098346,0.330765,0.08869261,0.4273324],"study_design_scores_gemma":[0.0002265346,0.0003424374,0.1389755,0.001269575,0.0003572256,0.001428514,0.03219666,0.03230945,0.01544441,0.4119484,0.3651716,0.0003297242],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3420472,0.00203898,0.01555705,0.05659239,0.0008273623,0.0001054087,0.0007362032,0.0004795059,0.5816158],"genre_scores_gemma":[0.9830428,0.0008831173,0.002272262,0.001509161,0.00056219,0.00003251372,0.000211816,0.00009320832,0.01139304],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01113033,"threshold_uncertainty_score":0.05886352,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3002483259","doi":"10.1016/j.accinf.2019.100443","title":"Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources","year":2020,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Knowledge Management and Sharing","field":"Social Sciences","cited_by":83,"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":"Social media; Exploit; Social capital; Knowledge management; Resource (disambiguation); Public relations; Business; Sociology; Computer science; Political science; World Wide Web; Social science","authors":[{"name":"Gregory D. Saxton","is_ca":true},{"name":"Chao Guo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01809133665358577,"gpt":0.2773804464318535,"spread":0.2592891097782677,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001860907,0.0007904624,0.0002311617,0.006127568,0.001620677,0.007389969,0.001557273,0.001657563,0.004911459],"category_scores_gemma":[0.006831612,0.0003201652,0.000304133,0.004774778,0.0114455,0.01170627,0.005310424,0.001230393,0.0003213152],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00312479,"about_ca_system_score_gemma":0.002577294,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003732364,"about_ca_topic_score_gemma":0.003156106,"domain_scores_codex":[0.9977674,0.0009457091,0.0001007534,0.0002625682,0.0005230488,0.0004005009],"domain_scores_gemma":[0.9932014,0.003610027,0.001425739,0.0005028364,0.0004143575,0.0008455961],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00005136537,0.0001962426,0.02820109,0.0002202257,0.00004896006,0.0005111837,0.01379522,0.002992937,0.0007015041,0.9126913,0.001400832,0.03918904],"study_design_scores_gemma":[0.00003837323,0.0002251909,0.06283476,0.001248706,0.0001226755,0.0009643336,0.02898352,0.02059521,0.001435606,0.8065186,0.07691579,0.0001172911],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5080098,0.004235565,0.1164769,0.0214753,0.000221313,0.0005498579,0.0007296259,0.000147234,0.3481544],"genre_scores_gemma":[0.9901427,0.0008450666,0.005826943,0.0001965797,0.00009007684,0.000136909,0.00007718934,0.00001172376,0.002672816],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007389969,"threshold_uncertainty_score":0.02267206,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4403201088","doi":"10.1016/j.accinf.2024.100715","title":"A scoping review of ChatGPT research in accounting and finance","year":2024,"lang":"en","type":"review","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":77,"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":"Accounting; Accounting research; Business; Accounting information system","authors":[{"name":"Mengming Dong","is_ca":false},{"name":"Theophanis C. Stratopoulos","is_ca":true},{"name":"Victor Xiaoqi Wang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04860485081071766,"gpt":0.362688506174331,"spread":0.3140836553636134,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01511727,0.00105387,0.002069462,0.01484881,0.001108506,0.003435954,0.001519897,0.002191282,0.00783089],"category_scores_gemma":[0.07234424,0.0007510561,0.001947002,0.02061153,0.001656257,0.004817832,0.002319964,0.002324,0.001694712],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002842474,"about_ca_system_score_gemma":0.01167536,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005852843,"about_ca_topic_score_gemma":0.01076333,"domain_scores_codex":[0.9924299,0.003439438,0.001768135,0.0005363932,0.001614814,0.0002113945],"domain_scores_gemma":[0.8820679,0.1025546,0.00458384,0.001652475,0.008524129,0.0006170832],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"systematic_review","study_design_scores_codex":[0.00009965188,0.00006101266,0.000653805,0.1780119,0.0002632153,0.0001401132,0.001611658,0.0004407088,0.0003888198,0.006714216,0.02222475,0.7893902],"study_design_scores_gemma":[0.0000279759,0.0001425491,0.00362401,0.4505998,0.001291113,0.0005015864,0.00218872,0.0003831497,0.0005486798,0.006194794,0.5344396,0.0000578873],"study_design_candidate":"systematic_review","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.00039091,0.9950317,0.0008995827,0.001364242,0.0003064495,0.00006595311,0.0001146216,0.00002626643,0.00180023],"genre_scores_gemma":[0.004533156,0.9924453,0.001286792,0.0007107717,0.0002439396,0.000195894,0.0001924098,0.00002021947,0.0003714595],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.01511727,"threshold_uncertainty_score":0.07994872,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2023114695","doi":"10.1016/j.accinf.2006.12.001","title":"Revisiting fit between AIS design and performance with the analyzer strategic-type","year":2007,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":76,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Respondent; Scope (computer science); Strategic business unit; Strategic planning; Unit (ring theory); Computer science; Strategic fit; Process management; Business; Knowledge management; Marketing; Psychology","authors":[{"name":"Emilio Boulianne","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02330873171421872,"gpt":0.2355080640178991,"spread":0.2121993323036804,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01278048,0.001013148,0.0007024991,0.003232718,0.0007204713,0.007021933,0.001800599,0.001583885,0.01164699],"category_scores_gemma":[0.1291114,0.0004972258,0.0008666426,0.003652261,0.001480987,0.005335535,0.00185294,0.001481492,0.003219842],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001875222,"about_ca_system_score_gemma":0.00228585,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004201753,"about_ca_topic_score_gemma":0.003464062,"domain_scores_codex":[0.9891711,0.00501677,0.0008717877,0.001118168,0.003351408,0.0004708825],"domain_scores_gemma":[0.8483418,0.1175601,0.007080521,0.008097963,0.01745137,0.001468259],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002748315,0.0008863678,0.7347846,0.0004665395,0.0004190509,0.0003155741,0.003311412,0.02136497,0.006932993,0.0318503,0.004015452,0.1929045],"study_design_scores_gemma":[0.0003745231,0.003228143,0.5268601,0.0002577649,0.0007753193,0.000768629,0.004596884,0.3809764,0.01502176,0.05677684,0.01018767,0.0001760481],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8470081,0.0003233507,0.1096164,0.001053606,0.0001939207,0.0001844103,0.0007728363,0.001500778,0.0393466],"genre_scores_gemma":[0.9869354,0.00003842237,0.01148571,0.00006747255,0.00002664726,0.00004122083,0.0002628456,0.0001612263,0.000981023],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01278048,"threshold_uncertainty_score":0.06759048,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2778150163","doi":"10.1016/j.accinf.2017.12.003","title":"Can XBRL detailed tagging of footnotes improve financial analysts' information environment?","year":2017,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":57,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; Earnings; Accounting; Computer science; Business; Quarter (Canadian coin); Finance; Database","authors":[{"name":"Andrew J. Felo","is_ca":false},{"name":"Joung W. Kim","is_ca":false},{"name":"Jee‐Hae Lim","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008287165403392024,"gpt":0.2194318647120171,"spread":0.211144699308625,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01180652,0.0008874366,0.0005484141,0.004463629,0.0008203076,0.006828245,0.00100901,0.001521206,0.01174746],"category_scores_gemma":[0.0779669,0.000737202,0.0004677263,0.004149736,0.0006930211,0.01318439,0.002043831,0.00123786,0.01092517],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006040754,"about_ca_system_score_gemma":0.001655228,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007244394,"about_ca_topic_score_gemma":0.007863117,"domain_scores_codex":[0.9939913,0.002942037,0.00075358,0.0007946819,0.001125315,0.0003930243],"domain_scores_gemma":[0.9185213,0.02916675,0.01227954,0.0211324,0.01783822,0.001061736],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.002693403,0.0007074652,0.08203099,0.0006282361,0.0001578589,0.0002290049,0.002078125,0.005292107,0.03401824,0.005741752,0.04514548,0.8212774],"study_design_scores_gemma":[0.0006978571,0.002593332,0.2941934,0.002402155,0.001063837,0.001081347,0.01193262,0.1473731,0.1810217,0.03011153,0.3264761,0.001052927],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5143647,0.003324099,0.3409812,0.01654556,0.00254603,0.0005700034,0.01184015,0.05152776,0.05830058],"genre_scores_gemma":[0.67717,0.001919493,0.2873871,0.002198837,0.0009714767,0.0001440695,0.01037814,0.001912882,0.01791806],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01180652,"threshold_uncertainty_score":0.06243956,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2901725274","doi":"10.1016/j.accinf.2018.09.004","title":"Benford's law and the limits of digit analysis","year":2018,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Benford’s Law and Fraud Detection","field":"Mathematics","cited_by":57,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Bishop's University","funders":"","keywords":"Benford's law; Conformity; Standard deviation; Statistics; Econometrics; Absolute deviation; Null hypothesis; Mathematics; Reliability (semiconductor); Law; Political science","authors":[{"name":"Elena Druică","is_ca":false},{"name":"Bogdan Oancea","is_ca":false},{"name":"Călin Vâlsan","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02408006308361904,"gpt":0.2946223712437537,"spread":0.2705423081601346,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01041538,0.000508141,0.001451382,0.005597919,0.005421999,0.008997364,0.00214109,0.005964033,0.0119561],"category_scores_gemma":[0.08160184,0.0008118214,0.0009723016,0.004704677,0.02955148,0.01674671,0.005146406,0.007897934,0.001483261],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005224054,"about_ca_system_score_gemma":0.002701007,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006965916,"about_ca_topic_score_gemma":0.003471316,"domain_scores_codex":[0.9871111,0.005917124,0.0006377678,0.001844843,0.003569189,0.0009199986],"domain_scores_gemma":[0.9256752,0.06151877,0.002062785,0.005460202,0.004585488,0.0006977077],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000006564809,0.0000030954,0.000165813,0.000007352406,0.000001517874,0.00001197771,0.00006755649,0.0001335494,0.000008689623,0.995231,0.001124363,0.003238626],"study_design_scores_gemma":[0.000004110799,0.000002643738,0.0001205806,0.00002901128,0.000002803476,0.00004501693,0.00003157444,0.001047091,0.00005333238,0.993205,0.005451949,0.000007046252],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.05610801,0.02204827,0.2493699,0.07863698,0.001374174,0.00008623862,0.0004677518,0.0002636605,0.5916449],"genre_scores_gemma":[0.9218271,0.005261396,0.03338129,0.006149649,0.002191012,0.0001870999,0.0001223559,0.0001060148,0.03077404],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.0119561,"threshold_uncertainty_score":0.0550825,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2570670791","doi":"10.1016/j.accinf.2016.12.001","title":"External auditors' evaluation of the internal audit function: An empirical investigation","year":2017,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"Florida Atlantic University; Florida Gulf Coast University; University of Florida; Florida International University","keywords":"Competence (human resources); Audit; Internal audit; Accounting; Objectivity (philosophy); Psychology; Position (finance); External auditor; Function (biology); Empirical evidence; Social psychology; Business; Finance","authors":[{"name":"Renu Desai","is_ca":false},{"name":"Vikram Desai","is_ca":false},{"name":"Theresa Libby","is_ca":true},{"name":"Rajendra P. Srivastava","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02647115280453752,"gpt":0.2840380151297653,"spread":0.2575668623252277,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02947194,0.0004328604,0.0004833118,0.002386226,0.001065678,0.004457437,0.0006813662,0.001147067,0.002408591],"category_scores_gemma":[0.1499148,0.0002837865,0.0003991381,0.001914318,0.001650688,0.001935722,0.001737555,0.001264832,0.0006144339],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001770209,"about_ca_system_score_gemma":0.002812053,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004386735,"about_ca_topic_score_gemma":0.004179967,"domain_scores_codex":[0.9836442,0.009657812,0.001408167,0.000631402,0.003661206,0.0009972189],"domain_scores_gemma":[0.739242,0.1434098,0.05647213,0.01282963,0.04208199,0.005964413],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001617213,0.0009132697,0.9512171,0.0001123236,0.000106023,0.0002041824,0.009750558,0.0004581178,0.001441912,0.001396668,0.0009092538,0.03187342],"study_design_scores_gemma":[0.00006883312,0.0009703102,0.9793326,0.0001706338,0.0001200583,0.0003300979,0.0116653,0.001665175,0.00217812,0.0007566306,0.002691866,0.0000501853],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9940791,0.0001796957,0.0004644711,0.000118185,0.00001042861,0.00002744336,0.00004102829,0.000008783267,0.005070849],"genre_scores_gemma":[0.9988054,0.0000789808,0.00017196,0.00003891709,0.00001089231,0.0000103178,0.00005190274,0.00000703867,0.0008246716],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02947194,"threshold_uncertainty_score":0.1558644,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1984126067","doi":"10.1016/j.accinf.2007.10.005","title":"X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud","year":2008,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":15,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Algonquin College","funders":"","keywords":"Authorization; Audit; Computer science; Quality (philosophy); Accounting; Value (mathematics); Process management; Business; Software engineering; Computer security","authors":[{"name":"Ph.I. Elsas","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05426850070981126,"gpt":0.362159394404404,"spread":0.3078908936945927,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003628719,0.0003065033,0.0004473223,0.0006535166,0.002457511,0.004519425,0.001394993,0.002899989,0.01021819],"category_scores_gemma":[0.01842644,0.0002367546,0.0002568548,0.0004829427,0.00369332,0.004401866,0.002660224,0.002392457,0.001059042],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009383717,"about_ca_system_score_gemma":0.002057571,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001274759,"about_ca_topic_score_gemma":0.001132235,"domain_scores_codex":[0.9987258,0.0004505292,0.00004957932,0.0001807445,0.0003705353,0.0002227903],"domain_scores_gemma":[0.9900677,0.004574886,0.001508601,0.002119389,0.001017647,0.0007118126],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0009399386,0.000416021,0.01674283,0.00009254947,0.00003796075,0.0005069474,0.003946371,0.005868029,0.006731165,0.8545848,0.01253874,0.09759472],"study_design_scores_gemma":[0.0003261605,0.0005211233,0.01344798,0.0002112789,0.00009212511,0.0007559429,0.006285779,0.05607023,0.01749488,0.8442557,0.06046062,0.00007815194],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7152925,0.0006076127,0.04794765,0.02848587,0.0003507014,0.00005827244,0.00007356954,0.0003033107,0.2068805],"genre_scores_gemma":[0.989588,0.00006935263,0.003305229,0.0007956561,0.00005031097,0.000007430719,0.00001285967,0.00001711002,0.006153997],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01021819,"threshold_uncertainty_score":0.03418332,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4416550281","doi":"10.1016/j.accinf.2025.100760","title":"Artificial intelligence and accounting research: a framework and agenda","year":2025,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":10,"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":"Leverage (statistics); Accounting research; Process (computing); Competition (biology); Focus (optics); Generative grammar; Raising (metalworking)","authors":[{"name":"Theophanis C. Stratopoulos","is_ca":true},{"name":"Victor Xiaoqi Wang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06525298021705858,"gpt":0.3470122453961513,"spread":0.2817592651790928,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0185622,0.001747099,0.001874781,0.01301882,0.007128222,0.02390954,0.003505542,0.01232374,0.004812723],"category_scores_gemma":[0.007296652,0.0007944354,0.001199427,0.01237105,0.0418337,0.03070151,0.007794242,0.01284331,0.0009332231],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01294363,"about_ca_system_score_gemma":0.01520963,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008944124,"about_ca_topic_score_gemma":0.007630484,"domain_scores_codex":[0.993099,0.004784571,0.0003134115,0.0005206442,0.0007838902,0.0004985437],"domain_scores_gemma":[0.9833642,0.01273492,0.0008185573,0.0005736527,0.001438748,0.001069912],"domain_codex":null,"domain_gemma":"methods","domain_candidate":"methods","domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000007880869,0.00002879078,0.0001871158,0.0001472165,0.000004233285,0.00005522016,0.0006504598,0.000352693,0.00003451762,0.9914675,0.002051631,0.005012661],"study_design_scores_gemma":[0.00001223877,0.00002784074,0.0002271403,0.001102317,0.000006666145,0.00007457271,0.002293138,0.001248168,0.00004473908,0.9382918,0.05665103,0.00002023626],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"methods","genre_scores_codex":[0.004806,0.308043,0.03715812,0.5750189,0.003654835,0.0001459207,0.0001986804,0.0001028505,0.07087167],"genre_scores_gemma":[0.3990721,0.4307474,0.08285916,0.05422118,0.02103773,0.001428299,0.0003482649,0.000120778,0.01016516],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.9814378,"threshold_uncertainty_score":0.09816748,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4402734370","doi":"10.1016/j.accinf.2024.100710","title":"Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China","year":2024,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University","funders":"Humanities and Social Sciences Youth Foundation, Ministry of Education of the People's Republic of China","keywords":"Business; China; Stock price; Stock (firearms); Control (management); Computer science; Engineering; Political science","authors":[{"name":"Jiajun Zhu","is_ca":false},{"name":"Xuetong Hu","is_ca":false},{"name":"Jing Gao","is_ca":false},{"name":"Hongping Tan","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006215118656469146,"gpt":0.2180573273831451,"spread":0.2118422087266759,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007677414,0.0004411619,0.0003705602,0.002187497,0.001023961,0.001204334,0.0005531972,0.0005798715,0.002810058],"category_scores_gemma":[0.002070742,0.0003336711,0.0005947395,0.003571295,0.0009184259,0.000810214,0.0009407906,0.0006211344,0.0002714611],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001002884,"about_ca_system_score_gemma":0.001939343,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1400687,"about_ca_topic_score_gemma":0.1416514,"domain_scores_codex":[0.9995013,0.00007242479,0.00006472315,0.00009795653,0.0001227486,0.0001407832],"domain_scores_gemma":[0.9958631,0.0007649062,0.001963398,0.0002416401,0.0005885849,0.000578316],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005032228,0.00006347395,0.9965563,0.00001920089,0.00009162949,0.0001850936,0.0005405751,0.00007377002,0.0001151536,0.0001201669,0.0001963171,0.00198809],"study_design_scores_gemma":[0.000009290826,0.00004542041,0.998342,0.000008605649,0.00008550858,0.00007159132,0.0007621846,0.0002477595,0.00006926902,0.00004897195,0.0003020127,0.000007231826],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989063,0.0002556244,0.00003085988,0.0001081581,0.00000332822,0.000004727306,0.0002289091,0.000001488018,0.0004607687],"genre_scores_gemma":[0.9989867,0.0002472133,0.00002101732,0.00003732413,0.00001206176,0.00000323788,0.0003520231,9.127139e-7,0.0003396774],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1400687,"threshold_uncertainty_score":0.2785068,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2029668318","doi":"10.1016/j.accinf.2012.08.001","title":"Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations","year":2012,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"TD Bank Group; University of Waterloo","funders":"","keywords":"Incentive; Affect (linguistics); Dual (grammatical number); Control (management); Function (biology); Construct (python library); Computer science; Business; Risk analysis (engineering); Knowledge management; Microeconomics; Economics; Psychology; Artificial intelligence","authors":[{"name":"Theophanis C. Stratopoulos","is_ca":true},{"name":"Tom W. Vance","is_ca":false},{"name":"Xiorong Zou","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01135694083071812,"gpt":0.2332544833249438,"spread":0.2218975424942257,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04062219,0.0006098081,0.0009814613,0.001204066,0.0007661603,0.004040523,0.00102706,0.002346752,0.01177836],"category_scores_gemma":[0.4231049,0.0008333451,0.000641395,0.0007495757,0.002148415,0.006491089,0.002854788,0.0031716,0.0006203711],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00105578,"about_ca_system_score_gemma":0.001479732,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008090601,"about_ca_topic_score_gemma":0.000499135,"domain_scores_codex":[0.9755952,0.01337763,0.002770924,0.002992721,0.004129124,0.001134264],"domain_scores_gemma":[0.2388144,0.6903039,0.03762422,0.02402621,0.007448733,0.001782376],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.02939918,0.005109383,0.3581362,0.001817786,0.001104604,0.0006643035,0.003773469,0.03762687,0.1043964,0.1584009,0.002972883,0.296598],"study_design_scores_gemma":[0.001574284,0.004936769,0.7429754,0.0002827826,0.001181101,0.0006363928,0.0007123704,0.08481229,0.04440945,0.1128341,0.005297036,0.0003480827],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9396239,0.0008605225,0.02907913,0.00231464,0.0001970384,0.0002851467,0.0004603173,0.0002900348,0.02688922],"genre_scores_gemma":[0.9951514,0.0001101912,0.003603864,0.000159408,0.0001055981,0.00004740549,0.0000896645,0.0000468051,0.0006855368],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04062219,"threshold_uncertainty_score":0.2148333,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2007781674","doi":"10.1016/j.accinf.2015.02.001","title":"Shill bidding: Empirical evidence of its effectiveness and likelihood of detection in online auction systems","year":2015,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":6,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Brock University","funders":"","keywords":"Bidding; Common value auction; Ebidding; Business; Microeconomics; Eauction; Real-time bidding; Computer science; Auction theory; Economics","authors":[{"name":"Alexey Nikitkov","is_ca":true},{"name":"Darlene Bay","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.136759889774282,"gpt":0.41840327877842,"spread":0.281643389004138,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02969129,0.0005043679,0.001283589,0.001511722,0.001043093,0.00381586,0.001866954,0.002584793,0.005924612],"category_scores_gemma":[0.1937831,0.0007558906,0.0009177864,0.001290317,0.002399915,0.006855498,0.001453118,0.002727543,0.0009245164],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001024925,"about_ca_system_score_gemma":0.001037421,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0031688,"about_ca_topic_score_gemma":0.002459903,"domain_scores_codex":[0.991213,0.005231651,0.0005533254,0.0009007558,0.001512107,0.0005890711],"domain_scores_gemma":[0.4900054,0.4464788,0.03760838,0.01653038,0.006243044,0.003133974],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.007056566,0.002351605,0.8269202,0.0005332308,0.000983055,0.0004153562,0.002188691,0.04474163,0.002288494,0.02358438,0.004596845,0.08433985],"study_design_scores_gemma":[0.0009441396,0.004297011,0.4342157,0.0001370472,0.0009827469,0.001910376,0.002782716,0.459327,0.00601592,0.08634412,0.002718315,0.0003250008],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9841933,0.0005002995,0.00968143,0.000800275,0.00003135355,0.00005306134,0.0001255515,0.0002263718,0.004388423],"genre_scores_gemma":[0.9983661,0.00007288496,0.0007302198,0.00008311174,0.00002571965,0.000007317877,0.00008333867,0.00002480375,0.0006065481],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02969129,"threshold_uncertainty_score":0.1570244,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2035582570","doi":"10.1016/j.accinf.2004.01.014","title":"Discussion of IT assurance competencies","year":2004,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Information and Cyber Security","field":"Computer Science","cited_by":4,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Chartered Professional Accountants of Canada","funders":"","keywords":"Business; Information assurance; Knowledge management; Process management; Computer science; Computer security; Information security","authors":[{"name":"Brian Leader","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009414596827473119,"gpt":0.2432696516962026,"spread":0.2338550548687295,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004649477,0.0003521933,0.0001771217,0.001888954,0.007615305,0.007696452,0.0008249175,0.005015096,0.01349365],"category_scores_gemma":[0.008777632,0.0001533108,0.000408126,0.001360111,0.01022801,0.009381159,0.004908971,0.006348522,0.0007438787],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00716655,"about_ca_system_score_gemma":0.006820682,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006545888,"about_ca_topic_score_gemma":0.007775275,"domain_scores_codex":[0.9965431,0.001930513,0.00008833782,0.0002041675,0.0005888233,0.0006449778],"domain_scores_gemma":[0.9942784,0.003800902,0.0002473684,0.0001892781,0.0008223537,0.0006616209],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000005168297,0.00001022025,0.0002193681,0.00002203411,8.382988e-7,0.0001022,0.006541196,0.00008962331,0.00009468302,0.9819167,0.004620119,0.006377892],"study_design_scores_gemma":[0.00001406692,0.00003501298,0.002456199,0.0006204436,0.000006831854,0.0004723263,0.05015663,0.0007608717,0.001055967,0.3880228,0.5563805,0.00001847805],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04259158,0.003860384,0.009327489,0.209258,0.001090628,0.00003670243,0.00004277063,0.00001901256,0.7337734],"genre_scores_gemma":[0.9259961,0.001886303,0.001661336,0.01130896,0.0004019229,0.00004256314,0.00002987731,0.00002504125,0.05864795],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01349365,"threshold_uncertainty_score":0.05199718,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2065657080","doi":"10.1016/j.accinf.2014.05.004","title":"An approach to correctness of security and operational business policies","year":2014,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Advanced Database Systems and Queries","field":"Computer Science","cited_by":2,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"Correctness; Computer science; Construct (python library); Business rule; Security policy; Set (abstract data type); Computer security model; State (computer science); Artifact-centric business process model; Computer security; Business process; Business process modeling; Process management; Business; Programming language; Work in process","authors":[{"name":"Vahid R. Karimi","is_ca":true},{"name":"Donald Cowan","is_ca":true},{"name":"Paulo S. C. Alencar","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008412294475648785,"gpt":0.2545356648969362,"spread":0.2461233704212875,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02257028,0.001529304,0.002456643,0.004794689,0.004703381,0.01048045,0.006901086,0.006341646,0.008447948],"category_scores_gemma":[0.09553385,0.003254789,0.006581102,0.003513748,0.0151499,0.02945989,0.01077562,0.01514392,0.001922153],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005251891,"about_ca_system_score_gemma":0.008290238,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006558816,"about_ca_topic_score_gemma":0.003297752,"domain_scores_codex":[0.9666206,0.01223638,0.003367628,0.003820242,0.0109426,0.003012645],"domain_scores_gemma":[0.8716168,0.07269678,0.004373795,0.02906886,0.02039387,0.001849844],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000048318,0.00003731526,0.0003868942,0.00006559583,0.00002876169,0.00008893942,0.0003857826,0.00473263,0.000262198,0.9825283,0.001671553,0.009763642],"study_design_scores_gemma":[0.00002979497,0.00001829202,0.00007833642,0.00003213798,0.00004701017,0.00005676179,0.00009716406,0.02371607,0.0008673358,0.9696645,0.005376364,0.0000163822],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.006191487,0.0002385014,0.9775336,0.005490863,0.0002858024,0.0001431132,0.0001549783,0.0007454153,0.009216201],"genre_scores_gemma":[0.4177824,0.0006755476,0.567378,0.002160238,0.00157655,0.0004169946,0.0006221915,0.0008277863,0.008560283],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02257028,"threshold_uncertainty_score":0.1193645,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4236182073","doi":"10.1016/j.accinf.2016.07.001","title":"Foreword","year":2016,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"","field":"","cited_by":2,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"Business; Computer science","authors":[{"name":"J. Efrim Boritz","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01141978552440568,"gpt":0.2629051899009311,"spread":0.2514854043765254,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001873068,0.0008914647,0.0007893092,0.001736726,0.002499533,0.005238459,0.001326586,0.005753873,0.2159881],"category_scores_gemma":[0.01709446,0.0002965581,0.0007860081,0.0009398104,0.00101905,0.002878767,0.002551501,0.006929237,0.2221124],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00216478,"about_ca_system_score_gemma":0.004163221,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003150876,"about_ca_topic_score_gemma":0.005365578,"domain_scores_codex":[0.998251,0.0002128909,0.0001076597,0.0002253697,0.0009886775,0.0002143024],"domain_scores_gemma":[0.9915534,0.001402069,0.0003869921,0.0004394191,0.004726046,0.001492088],"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":[0.000007749391,0.00000447237,0.00002021742,0.00003605179,0.000001117072,0.00002156129,0.000008503781,0.000004187834,0.00003701353,0.001089566,0.9868282,0.01194134],"study_design_scores_gemma":[0.000003851883,0.000007018431,0.00008970407,0.0001060843,0.000002357287,0.00005777073,0.0000238733,0.000008645423,0.00005608935,0.00114551,0.9984955,0.000003567707],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"editorial","genre_gemma":"editorial","genre_scores_codex":[0.0002778266,0.01319883,0.0008973956,0.2229906,0.5972489,0.0001463035,0.0008784218,0.0003737297,0.1639881],"genre_scores_gemma":[0.002849455,0.006932007,0.0006837584,0.1502412,0.1544347,0.0001806541,0.0007974856,0.0003610876,0.6835196],"genre_candidate":"editorial","genre_consensus":"editorial","teacher_disagreement_score":0.7840118,"threshold_uncertainty_score":0,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4415955509","doi":"10.1016/j.accinf.2025.100759","title":"Management accountants’ role transitions in IT projects: A job crafting perspective","year":2025,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Accounting and Organizational Management","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":"HEC Montréal; Université TÉLUQ","funders":"","keywords":"Operationalization; Craft; Cognitive reframing; Perspective (graphical); Scope (computer science); Control (management); Perception","authors":[{"name":"Dima Mohanna","is_ca":true},{"name":"Samuel Sponem","is_ca":true},{"name":"Camille Grange","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006952393879263729,"gpt":0.2376870877108351,"spread":0.2307346938315714,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008193918,0.0005670903,0.0002129375,0.001783349,0.01038689,0.01053047,0.001785546,0.001964859,0.003615757],"category_scores_gemma":[0.01174018,0.0004617925,0.0003733754,0.00137478,0.01109638,0.007613471,0.007440949,0.003084783,0.0005060515],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004749496,"about_ca_system_score_gemma":0.007057487,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01075441,"about_ca_topic_score_gemma":0.01135128,"domain_scores_codex":[0.9877701,0.00858518,0.0002305266,0.0004593701,0.0009667419,0.001988097],"domain_scores_gemma":[0.9891861,0.003691481,0.001863217,0.0008522157,0.0009487119,0.003458218],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001236297,0.0003773448,0.03829852,0.0001001283,0.00001476481,0.001569798,0.7853858,0.0006384461,0.002040575,0.09380268,0.003535742,0.07411268],"study_design_scores_gemma":[0.00002918132,0.0002627992,0.03802909,0.0002520119,0.00002007405,0.001092982,0.8383844,0.003232947,0.001594833,0.02346822,0.09353553,0.00009789038],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9141371,0.000689015,0.0155541,0.009523586,0.0001485427,0.0000886683,0.00002233286,0.00008196294,0.05975472],"genre_scores_gemma":[0.9942914,0.0001443296,0.001551837,0.000218076,0.00001578981,0.00002390221,0.00001043774,0.00001191904,0.003732283],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01075441,"threshold_uncertainty_score":0.04333413,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1987511959","doi":"10.1016/j.accinf.2010.07.006","title":"Discussion of 'Factors Associated with IT Audits by the Internal Audit Function'","year":2010,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Information Technology Governance and Strategy","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kingston Process Metallurgy (Canada)","funders":"","keywords":"Audit; Internal audit; Business; Function (biology); Accounting","authors":[{"name":"Doug Tsang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.008017940676549203,"gpt":0.2078379979069562,"spread":0.199820057230407,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01042417,0.0002571967,0.0002520416,0.00288636,0.002133,0.006405685,0.001191254,0.001938915,0.005651365],"category_scores_gemma":[0.09475393,0.0002459888,0.0006615568,0.006327255,0.003852792,0.0032912,0.00182577,0.002289559,0.0004868414],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002744222,"about_ca_system_score_gemma":0.005790059,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02658174,"about_ca_topic_score_gemma":0.03594896,"domain_scores_codex":[0.9918693,0.003488802,0.0007794612,0.0003749951,0.002367493,0.001119913],"domain_scores_gemma":[0.8170616,0.1145426,0.04822052,0.00300513,0.01224938,0.004920753],"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":[0.00009526961,0.0001295709,0.9511058,0.0001088175,0.0000536342,0.0005479625,0.008252327,0.0004119295,0.0002036866,0.01267527,0.00488972,0.02152597],"study_design_scores_gemma":[0.000009105098,0.0000885738,0.9642438,0.0001967012,0.00004764411,0.0005140443,0.0197491,0.000689533,0.0003006987,0.005562283,0.00855533,0.00004300602],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"commentary","genre_scores_codex":[0.9100965,0.003596354,0.00325902,0.06566578,0.0002577,0.00006674161,0.0002966295,0.00002523682,0.01673609],"genre_scores_gemma":[0.9961644,0.0006841508,0.000637026,0.001257921,0.0001999174,0.00001868064,0.00006177614,0.000007749679,0.0009682583],"genre_candidate":"commentary","genre_consensus":null,"teacher_disagreement_score":0.02658174,"threshold_uncertainty_score":0.05512899,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2067924749","doi":"10.1016/j.accinf.2010.07.011","title":"Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'","year":2010,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Differential (mechanical device); Business; Accounting information system; Physics","authors":[{"name":"Jeffrey L. Callen","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.00598891178162373,"gpt":0.2395229187388876,"spread":0.2335340069572639,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01179078,0.0004636834,0.0006173339,0.003641372,0.002548281,0.006452977,0.002290105,0.004575873,0.00799896],"category_scores_gemma":[0.06990841,0.000288893,0.00155701,0.005225043,0.002431407,0.004065714,0.00158377,0.003156689,0.0009504175],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002037759,"about_ca_system_score_gemma":0.003655782,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01928027,"about_ca_topic_score_gemma":0.03638679,"domain_scores_codex":[0.996901,0.001296852,0.0002302701,0.0002514852,0.000801849,0.0005185037],"domain_scores_gemma":[0.9280853,0.0594318,0.006552408,0.001123038,0.003972459,0.0008350209],"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":[0.0002929574,0.0005825143,0.3756087,0.0004604825,0.0003471382,0.006298061,0.0187832,0.007351014,0.002893801,0.2963972,0.1679032,0.1230818],"study_design_scores_gemma":[0.00007178781,0.0005269486,0.5299273,0.0008253339,0.0004348311,0.001745275,0.02863804,0.02942317,0.004603161,0.1703942,0.2331636,0.0002463332],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"commentary","genre_scores_codex":[0.4628264,0.004431153,0.06881513,0.3759973,0.004321927,0.0002698324,0.003038232,0.0005514046,0.07974853],"genre_scores_gemma":[0.9469262,0.0009631597,0.01073261,0.02137558,0.002638577,0.0001342425,0.0006427188,0.0001117725,0.01647507],"genre_candidate":"commentary","genre_consensus":null,"teacher_disagreement_score":0.01928027,"threshold_uncertainty_score":0.06235635,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}