{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":16,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":16,"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":"dc2421a85a74","filters":{"venue":"Journal of financial reporting & accounting"}},"results":[{"id":"W4283831931","doi":"10.1108/jfra-12-2021-0489","title":"Big Data analytics and financial reporting quality: qualitative evidence from Canada","year":2022,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":80,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"Seneca Polytechnic","funders":"","keywords":"Accounting; Audit; Business; Big data; Quality audit; Revenue; Data quality; Finance; Financial accounting; Accounting management; Quality (philosophy); Accounting information system; Marketing","authors":[{"name":"Isam Saleh","is_ca":false},{"name":"Yahya Marei","is_ca":true},{"name":"Maha Ayoush","is_ca":false},{"name":"Malik Abu Afifa","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1167005864155362,"gpt":0.3316792107483079,"spread":0.2149786243327718,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03636782,0.0004078024,0.0009573533,0.003538419,0.02014454,0.01115915,0.002410702,0.001278839,0.003311423],"category_scores_gemma":[0.07745644,0.0006969755,0.0005303988,0.01005626,0.01215356,0.003120956,0.007278982,0.002850025,0.0001588486],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1318566,"about_ca_system_score_gemma":0.2709941,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9655181,"about_ca_topic_score_gemma":0.9719791,"domain_scores_codex":[0.9682008,0.01436819,0.001465655,0.001425502,0.01004729,0.004492529],"domain_scores_gemma":[0.859974,0.08355767,0.008263055,0.002626585,0.03543961,0.01013904],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00009141643,0.00005070236,0.02666808,0.001011055,0.00002582791,0.000774826,0.939904,0.0002135443,0.0004609119,0.004839041,0.005019316,0.02094129],"study_design_scores_gemma":[0.00001202871,0.00002687962,0.01556088,0.001288709,0.00001916868,0.0001080557,0.9553123,0.0002564882,0.0002626268,0.0005367787,0.02655615,0.00005997566],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9459779,0.004574526,0.002345145,0.02426627,0.0001690674,0.000743021,0.001576326,0.00004092887,0.02030695],"genre_scores_gemma":[0.9918832,0.002004973,0.00124408,0.001813948,0.00001350006,0.0002278305,0.000185264,0.00003046694,0.002596861],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1318566,"threshold_uncertainty_score":0.9566909,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3003260890","doi":"10.1108/jfra-12-2018-0118","title":"Cross-country determinants of IFRS for SMEs adoption","year":2020,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":49,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université TÉLUQ","funders":"","keywords":"Business; Accounting; International Financial Reporting Standards; Enforcement; Originality; Quality (philosophy); Audit; Institutional theory; Globe; Harmonization; Economics","authors":[{"name":"Salma Damak Ayadi","is_ca":false},{"name":"Nesrine Sassi","is_ca":false},{"name":"Moujib Bahri","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02211472021957697,"gpt":0.277981330728166,"spread":0.2558666105085891,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003969224,0.000139718,0.0002282998,0.001117845,0.0004801411,0.001697918,0.0002518499,0.0002680754,0.002972734],"category_scores_gemma":[0.01671734,0.00009363511,0.0003741503,0.001838251,0.0008212805,0.0008986789,0.001399479,0.0006558169,0.0002131057],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006468666,"about_ca_system_score_gemma":0.0008039047,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006542317,"about_ca_topic_score_gemma":0.008301677,"domain_scores_codex":[0.9973301,0.001013211,0.0004116916,0.0003219896,0.0004732765,0.0004497494],"domain_scores_gemma":[0.9588871,0.01028816,0.02326854,0.00201434,0.003605173,0.001936636],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002170801,0.00004335802,0.9932081,0.00003374035,0.0000421518,0.0001138901,0.0005935746,0.0003176271,0.0001285265,0.0005840302,0.0001193112,0.004793926],"study_design_scores_gemma":[0.000002372878,0.00005565548,0.9938929,0.00005363296,0.00002353336,0.0001063922,0.003627164,0.0004209312,0.000242199,0.0002198775,0.001346241,0.000009170827],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9958773,0.0001471502,0.0003646663,0.0002514055,0.000007150245,0.00002326914,0.0002114105,0.000006387636,0.003111311],"genre_scores_gemma":[0.9995329,0.00005024859,0.0001383409,0.0000155977,0.000002458931,0.000005548822,0.00009506506,0.000001346245,0.0001584678],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006542317,"threshold_uncertainty_score":0.0209915,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1543633947","doi":"10.1108/jfra-04-2014-0023","title":"Financial statement informativeness and intellectual capital disclosure","year":2015,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Intellectual Capital and Performance Analysis","field":"Business, Management and Accounting","cited_by":33,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa; Université TÉLUQ","funders":"","keywords":"Financial statement; Accounting; Business; Intellectual capital; Explanatory power; Voluntary disclosure; Asset (computer security); Originality; Sample (material); Capital market; Financial ratio; Actuarial science; Economics; Finance; Audit; Psychology","authors":[{"name":"Anis Maaloul","is_ca":true},{"name":"Daniel Zéghal","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02963539483184119,"gpt":0.2551842942264159,"spread":0.2255488993945747,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008864738,0.0002272218,0.0001969278,0.002964272,0.0003356742,0.002195834,0.0005598078,0.000563534,0.002711918],"category_scores_gemma":[0.1119797,0.0001363592,0.0002319742,0.003616785,0.001183475,0.001876049,0.001057437,0.0009425419,0.0003262025],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007071522,"about_ca_system_score_gemma":0.0006471842,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007011617,"about_ca_topic_score_gemma":0.0005904203,"domain_scores_codex":[0.9920436,0.003088881,0.00119681,0.0004658528,0.002856006,0.0003489805],"domain_scores_gemma":[0.5564733,0.1949083,0.2233751,0.01091216,0.01107689,0.00325428],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001041329,0.00009910012,0.9814138,0.00006215103,0.00004837092,0.0000961138,0.0006300951,0.0003902113,0.0001886537,0.001117837,0.000359886,0.01548967],"study_design_scores_gemma":[0.000005418828,0.0001325778,0.990797,0.0001330255,0.00004432775,0.0006290466,0.001283539,0.002126679,0.0008299726,0.002607124,0.001387662,0.00002359115],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9907505,0.0008022365,0.001213278,0.0008760305,0.00002419104,0.00002258796,0.0003752361,0.0000192573,0.005916687],"genre_scores_gemma":[0.9993111,0.0001080845,0.0002499842,0.00003136809,0.00003425239,0.000004717654,0.0001183259,0.000001986448,0.0001400503],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008864738,"threshold_uncertainty_score":0.04688179,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386635124","doi":"10.1108/jfra-02-2023-0106","title":"Forensic accounting research around the world","year":2023,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Forensic accounting; Accounting; Accounting research; Originality; Thematic analysis; Value (mathematics); Business; Sociology; Social science; Qualitative research; Computer science; Audit","authors":[{"name":"Peterson K Ozili","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04650430213003897,"gpt":0.31494888050496,"spread":0.268444578374921,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01396258,0.0005528851,0.0008176569,0.01417249,0.003328132,0.01250835,0.0009806831,0.00206072,0.01145145],"category_scores_gemma":[0.0370182,0.000357157,0.000556439,0.02094869,0.005991222,0.01006399,0.003647548,0.002196863,0.001666908],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005329922,"about_ca_system_score_gemma":0.01658101,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005340281,"about_ca_topic_score_gemma":0.004574748,"domain_scores_codex":[0.9851077,0.00837044,0.001281415,0.001210557,0.003439168,0.0005906968],"domain_scores_gemma":[0.9385566,0.0329888,0.0104511,0.002954967,0.0136191,0.001429385],"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":[0.00005224731,0.00008433031,0.006473762,0.01469422,0.0001646508,0.000734491,0.01936612,0.0006352893,0.0006711766,0.2078342,0.05118567,0.6981037],"study_design_scores_gemma":[0.000009443464,0.00005783565,0.008742477,0.04401373,0.0001248553,0.001236191,0.03317726,0.0001638926,0.0005135199,0.04070595,0.8711929,0.00006196764],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.01506602,0.805203,0.004212169,0.05745523,0.003224135,0.0001763542,0.0006924334,0.0001112469,0.1138595],"genre_scores_gemma":[0.2618808,0.701352,0.007591614,0.01814241,0.002194461,0.0002122758,0.0006112177,0.00008139193,0.007933852],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.01417249,"threshold_uncertainty_score":0.07384205,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4317698128","doi":"10.1108/jfra-01-2022-0029","title":"Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings","year":2023,"lang":"en","type":"review","venue":"Journal of financial reporting & accounting","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Guelph","funders":"","keywords":"Originality; Sustainability; Stakeholder engagement; Engineering ethics; Stakeholder; Legitimacy; Systematic review; Qualitative research; Value (mathematics); Sustainability reporting; Indigenous; Empirical research; Sociology; Management science; Public relations; Corporate social responsibility; Political science; Social science; Epistemology; Computer science; Engineering; MEDLINE; Ecology","authors":[{"name":"Taslima Nasreen","is_ca":true},{"name":"Ron Baker","is_ca":true},{"name":"Davar Rezania","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1099332515675942,"gpt":0.4006021634140083,"spread":0.290668911846414,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03887382,0.001383121,0.003921048,0.0254406,0.001240408,0.004411795,0.001976973,0.001887145,0.003525581],"category_scores_gemma":[0.1300194,0.00106662,0.003832292,0.02375853,0.002044627,0.005842342,0.00290405,0.001681173,0.000642091],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004085684,"about_ca_system_score_gemma":0.03208321,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006224572,"about_ca_topic_score_gemma":0.01750215,"domain_scores_codex":[0.9658492,0.01451221,0.01075665,0.001669438,0.006621466,0.0005910068],"domain_scores_gemma":[0.8724,0.09449101,0.01502899,0.002677178,0.01463054,0.000772187],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"systematic_review","study_design_gemma":"systematic_review","study_design_scores_codex":[0.00007703825,0.00002971313,0.001237228,0.743551,0.001508962,0.0001356218,0.001616948,0.0002016483,0.0002911369,0.003165283,0.007583749,0.2406018],"study_design_scores_gemma":[0.00002620887,0.00006709003,0.001981864,0.9080262,0.004119392,0.0002606546,0.001229643,0.00007186578,0.0002236439,0.001254137,0.08270893,0.0000304518],"study_design_candidate":"systematic_review","study_design_consensus":"systematic_review","genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.0009432062,0.9945509,0.001088155,0.001191267,0.0003326866,0.0005722065,0.0003940158,0.00001930698,0.0009082311],"genre_scores_gemma":[0.008676487,0.9862543,0.002862568,0.0006330147,0.000125725,0.0009880876,0.0002809212,0.00001340196,0.0001655123],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.03887382,"threshold_uncertainty_score":0.2055869,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3081450120","doi":"10.1108/jfra-02-2020-0027","title":"Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers","year":2020,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Corporate Social Responsibility Reporting","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":"Concordia University; Center for Interuniversity Research and Analysis on Organizations","funders":"","keywords":"Accounting; Witness; Discretion; Business; Originality; Sample (material); Legitimacy; Environmental reporting; Voluntary disclosure; Value (mathematics); Panel data; Economics; Psychology; Political science; Econometrics","authors":[{"name":"Hani Tadros","is_ca":false},{"name":"Michel Magnan","is_ca":true},{"name":"Emilio Boulianne","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05029270655257439,"gpt":0.2536298090814238,"spread":0.2033371025288494,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01787486,0.0001931338,0.0004317591,0.002573295,0.0005260292,0.003840626,0.0005684001,0.0008437788,0.001651327],"category_scores_gemma":[0.1450258,0.0002310357,0.0003295687,0.003748982,0.002213654,0.002901354,0.001640844,0.001166948,0.0001902068],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001098281,"about_ca_system_score_gemma":0.001163582,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003366192,"about_ca_topic_score_gemma":0.002928037,"domain_scores_codex":[0.982645,0.007584563,0.002335291,0.001281944,0.005038293,0.001114852],"domain_scores_gemma":[0.5774255,0.1800939,0.2127294,0.01303705,0.01501114,0.001702894],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004597091,0.00004398426,0.9795063,0.0001008647,0.0000946033,0.0001043481,0.001104272,0.0003546151,0.0002011356,0.003023624,0.0003747006,0.0150457],"study_design_scores_gemma":[0.000008654585,0.0000861378,0.9819551,0.0002873002,0.0001025228,0.0002331575,0.00484052,0.002441393,0.0009576336,0.005370162,0.003685395,0.00003199548],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9796907,0.002402876,0.00245775,0.007058223,0.00004042248,0.00004670444,0.0005036802,0.00001712884,0.007782678],"genre_scores_gemma":[0.9990095,0.000376717,0.0002207636,0.0001270079,0.00005470112,0.000005144875,0.00008885482,0.000002318603,0.0001150639],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01787486,"threshold_uncertainty_score":0.09453249,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3170992602","doi":"10.1108/jfra-10-2020-0302","title":"Market incidence of carbon information disclosure in the oil and gas industry: the mediating role of financial analysts and governance","year":2021,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Corporate Social Responsibility Reporting","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":"Université du Québec à Montréal","funders":"","keywords":"Corporate governance; Accounting; Valuation (finance); Business; Enterprise value; Stock market; Originality; Market value; Stock (firearms); Value (mathematics); Structural equation modeling; Economics; Finance","authors":[{"name":"Denis Cormier","is_ca":true},{"name":"Charlotte Beauchamp","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009709605934122146,"gpt":0.235573240488994,"spread":0.2258636345548719,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00339949,0.0002118651,0.0002753744,0.001006354,0.0002996501,0.002005666,0.0003413772,0.0006295834,0.002757539],"category_scores_gemma":[0.02798103,0.0001465238,0.0003231684,0.0009019111,0.000723448,0.001366594,0.0006813967,0.0005965824,0.000185602],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006270121,"about_ca_system_score_gemma":0.000919043,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003374017,"about_ca_topic_score_gemma":0.003793354,"domain_scores_codex":[0.9980044,0.0008233135,0.0001931096,0.0002239607,0.0005393292,0.0002159996],"domain_scores_gemma":[0.9192488,0.03278031,0.04243326,0.001957211,0.002284571,0.00129584],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007943962,0.0001342449,0.9896667,0.00003091652,0.0001120361,0.0001423167,0.0005299504,0.0003658773,0.0002795152,0.001021818,0.0001634983,0.007473626],"study_design_scores_gemma":[0.00001045504,0.0001001792,0.9927137,0.0000354819,0.00008806252,0.0001137854,0.001415609,0.002882717,0.0006436511,0.001394907,0.0005877436,0.00001370975],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9963557,0.0002412884,0.0003968404,0.0006334396,0.00001056177,0.00001699547,0.0000738883,0.000004691266,0.002266641],"genre_scores_gemma":[0.9996037,0.00006584852,0.00009358401,0.00002959408,0.00001384343,0.000003493697,0.00003344767,6.256187e-7,0.0001558075],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00339949,"threshold_uncertainty_score":0.01797843,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1853429181","doi":"10.1108/jfra-03-2014-0015","title":"The application of business risk audit methodology within non-Big-4 firms","year":2015,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Auditing, Earnings Management, 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":"Audit; Accounting; Business; Big Four; Joint audit; Disadvantage; Originality; Audit plan; Audit evidence; Internal audit; Information technology audit; Audit risk; Performance audit; Quality audit; Business risks; Qualitative research; Risk analysis (engineering); Computer science; Sociology","authors":[{"name":"Imad Kutum","is_ca":false},{"name":"Ian Fraser","is_ca":false},{"name":"Khaled Hussainey","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03667079745943867,"gpt":0.2782937183011264,"spread":0.2416229208416878,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02984936,0.0002171453,0.0003195623,0.002851736,0.004218379,0.008077599,0.00107097,0.0005948741,0.002281036],"category_scores_gemma":[0.05927771,0.0003247336,0.0002317479,0.003315732,0.005446769,0.002892033,0.005571798,0.001381823,0.0003377738],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0109705,"about_ca_system_score_gemma":0.02639163,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03039897,"about_ca_topic_score_gemma":0.07972264,"domain_scores_codex":[0.9597919,0.02719993,0.001369178,0.001128117,0.007811935,0.002698878],"domain_scores_gemma":[0.8672061,0.0695001,0.02308028,0.01138376,0.02282012,0.006009639],"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":[0.0003216137,0.0005893466,0.3334597,0.001149083,0.00005916586,0.001122764,0.247179,0.001048639,0.002861304,0.02106258,0.002947132,0.3881995],"study_design_scores_gemma":[0.00004854194,0.0005969978,0.410424,0.00191244,0.00004100053,0.001256974,0.5013287,0.002300893,0.00316891,0.01191595,0.06684591,0.0001596985],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9555822,0.00105486,0.009878448,0.003748768,0.00007383926,0.0007113026,0.00006110653,0.00004133365,0.02884807],"genre_scores_gemma":[0.9927845,0.0003925254,0.004801023,0.0003495231,0.000012091,0.00010317,0.00002522111,0.00001036991,0.001521577],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03039897,"threshold_uncertainty_score":0.1578604,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4319984284","doi":"10.1108/jfra-06-2022-0224","title":"Firm performance as a mediator of the relationship between CEO narcissism and positive rhetorical tone","year":2023,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Personality Traits and Psychology","field":"Psychology","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Narcissism; Psychology; Opportunism; Tone (literature); Social psychology; Chief executive officer; Rhetorical question; Sample (material); Structural equation modeling; Positive relationship; Management; Economics; Linguistics; Computer science","authors":[{"name":"Mohamed Tailab","is_ca":false},{"name":"Nourhene BenYoussef","is_ca":true},{"name":"Jihad Al‐Okaily","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08748525834972481,"gpt":0.3999565139196737,"spread":0.3124712555699489,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002485822,0.0003270074,0.0002388241,0.0008237561,0.0004350792,0.001636467,0.0002903664,0.0003813131,0.003474524],"category_scores_gemma":[0.01488688,0.0001282669,0.0002300577,0.0006447902,0.00076304,0.0006079473,0.0008627562,0.0007758796,0.0002776707],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005401585,"about_ca_system_score_gemma":0.0007554949,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001327345,"about_ca_topic_score_gemma":0.001953363,"domain_scores_codex":[0.9987914,0.0005184584,0.00009282594,0.0001410715,0.0003285264,0.0001277886],"domain_scores_gemma":[0.9709809,0.01506723,0.01036001,0.0007188424,0.001445381,0.001427682],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000153139,0.0002562477,0.9833997,0.00009188022,0.0001147415,0.0003073752,0.002801816,0.0003182133,0.002014888,0.0005489879,0.0001601327,0.009832917],"study_design_scores_gemma":[0.000004394955,0.0001347714,0.9967697,0.00002707962,0.00002918256,0.00005769024,0.001562634,0.0005439242,0.0003388016,0.0002425889,0.0002835735,0.000005683287],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9981897,0.00006815148,0.0001359586,0.0001300859,0.000004203601,0.00001126168,0.00003837523,0.000002845343,0.00141941],"genre_scores_gemma":[0.9995713,0.00003447165,0.0001194793,0.0000143789,0.000006175419,0.000006630314,0.00003740093,0.000001089446,0.0002090523],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003474524,"threshold_uncertainty_score":0.01314646,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4387477226","doi":"10.1108/jfra-02-2023-0074","title":"COVID-19 pandemic and stock market volatility spillovers","year":2023,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"COVID-19 Pandemic Impacts","field":"Economics, Econometrics and Finance","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Volatility (finance); Variance decomposition of forecast errors; Economics; Emerging markets; Financial economics; Stock (firearms); Vector autoregression; Granger causality; Econometrics; Stock market; Financial market; Monetary economics; Macroeconomics; Finance; Geography","authors":[{"name":"chiraz ayadi","is_ca":false},{"name":"Houda Ben Said","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09159226121732865,"gpt":0.3258508888407483,"spread":0.2342586276234196,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007409697,0.0002676259,0.0003286854,0.001077559,0.0002489188,0.001497943,0.0002165897,0.0003768993,0.004585663],"category_scores_gemma":[0.002844999,0.00009611286,0.0004609793,0.0008072617,0.0003081852,0.000839134,0.000841928,0.0005860282,0.0002775021],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007643733,"about_ca_system_score_gemma":0.000711592,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004738748,"about_ca_topic_score_gemma":0.004476815,"domain_scores_codex":[0.9995793,0.0001049555,0.00003185276,0.00007896989,0.0001084571,0.00009658962],"domain_scores_gemma":[0.9977653,0.0005716505,0.001128975,0.0001229313,0.000238914,0.0001721309],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000300714,0.0002522631,0.9238423,0.0002792167,0.0004273547,0.001231425,0.0004978903,0.006391207,0.002665202,0.009033407,0.002637056,0.05244198],"study_design_scores_gemma":[0.000020915,0.0003079495,0.9742167,0.0001371966,0.0001670094,0.0005617596,0.001301612,0.01119858,0.001292879,0.005600893,0.0051631,0.00003137139],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9784816,0.003055111,0.001532334,0.001225562,0.0000707773,0.00004891295,0.001281046,0.00004384185,0.01426075],"genre_scores_gemma":[0.997525,0.0006923854,0.0002984439,0.0001358948,0.0000700163,0.000009482673,0.0005075429,0.000002577902,0.0007585339],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004738748,"threshold_uncertainty_score":0.01534057,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4321133293","doi":"10.1108/jfra-10-2022-0359","title":"Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China","year":2023,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","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":"Lakehead University","funders":"","keywords":"Accounting; Quality audit; Audit; Business; Audit evidence; Sample (material); Joint audit; Big Four; Endogeneity; Quality (philosophy); Actuarial science; Economics; Internal audit; Econometrics","authors":[{"name":"Camillo Lento","is_ca":true},{"name":"Wing Him Yeung","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08048119302478206,"gpt":0.2895357616905606,"spread":0.2090545686657785,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001543309,0.0002024448,0.0002694514,0.001743644,0.0009696106,0.001088286,0.0005206264,0.000259012,0.002105174],"category_scores_gemma":[0.004561372,0.0001558795,0.0004032835,0.002708078,0.001033385,0.0007603506,0.001418561,0.0003695995,0.0001470255],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001361281,"about_ca_system_score_gemma":0.002268209,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07170431,"about_ca_topic_score_gemma":0.09952213,"domain_scores_codex":[0.9987243,0.0003201368,0.0001063574,0.0002171677,0.0002703706,0.0003617118],"domain_scores_gemma":[0.9888552,0.001235855,0.00631942,0.0006089676,0.00111991,0.001860633],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004910745,0.00004227175,0.9928336,0.00002486692,0.00004566857,0.00009320032,0.000740402,0.0001421832,0.00009902122,0.0002917326,0.0002207083,0.005417224],"study_design_scores_gemma":[0.000003336432,0.00002611516,0.9978198,0.00001491869,0.00002501303,0.00002669325,0.001083508,0.000349535,0.00006633878,0.00007814234,0.0005023909,0.000004177601],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989755,0.0001262081,0.00008032207,0.0001088976,0.000003898819,0.000007764806,0.0001259905,0.00000205988,0.0005693284],"genre_scores_gemma":[0.9995029,0.00006424542,0.00003314494,0.00002259444,0.000004533071,0.000003787504,0.0001229801,7.634631e-7,0.0002450909],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07170431,"threshold_uncertainty_score":0.142574,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4401826468","doi":"10.1108/jfra-01-2024-0038","title":"Do CEOs’ characteristics affect compliance with IFRS 7 risk disclosure requirements?","year":2024,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Banking, Crisis Management, COVID-19 Impact","field":"Agricultural and Biological Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Affect (linguistics); Compliance (psychology); Business; Accounting; Psychology; Social psychology","authors":[{"name":"Yosra Mnif","is_ca":false},{"name":"Oumaima Znazen","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05083271196019552,"gpt":0.3131063879426605,"spread":0.262273675982465,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00614198,0.0001001381,0.0002121482,0.0008011524,0.0003651466,0.001350418,0.0003140745,0.000484698,0.001846075],"category_scores_gemma":[0.0317678,0.00009129904,0.0001817654,0.001110073,0.0005126193,0.0005822309,0.0005657481,0.0004898258,0.0003430741],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008356383,"about_ca_system_score_gemma":0.001710648,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01058566,"about_ca_topic_score_gemma":0.01801636,"domain_scores_codex":[0.99654,0.0007963332,0.0005690122,0.0002874539,0.001356997,0.0004502073],"domain_scores_gemma":[0.9032995,0.0167287,0.06814267,0.002586832,0.005282944,0.003959345],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003067853,0.00003163984,0.9967659,0.000009848754,0.00001318173,0.00002748707,0.0002506727,0.00007001281,0.00009069235,0.00006521257,0.0001357579,0.002508857],"study_design_scores_gemma":[0.000001657245,0.00004191786,0.9987631,0.000006610759,0.000003512023,0.00002641151,0.0006229307,0.00009577238,0.00008431089,0.00003815657,0.0003124563,0.000003203765],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982215,0.0001239427,0.0001299372,0.0003380735,0.000007527051,0.000013142,0.0002196909,0.000002353949,0.0009439128],"genre_scores_gemma":[0.9993681,0.00003737882,0.0000848927,0.000036773,0.00001101038,0.000005274811,0.0001834991,7.227073e-7,0.000272329],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01058566,"threshold_uncertainty_score":0.03248227,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4281668653","doi":"10.1108/jfra-11-2021-0383","title":"Non-GAAP reporting and capital markets: contrasting France and Canada","year":2022,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","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":true},"ca_institutions":"Concordia University; Université du Québec à Montréal","funders":"","keywords":"Earnings before interest, taxes, depreciation, and amortization; Earnings; Accounting; Amortization; Business; Economics; Book value; Earnings before interest and taxes; Financial economics; Finance","authors":[{"name":"Denis Cormier","is_ca":true},{"name":"Samira Demaria","is_ca":false},{"name":"Michel Magnan","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006002226035168313,"gpt":0.2004945642610116,"spread":0.1944923382258433,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002278829,0.0002886807,0.0003532904,0.002322663,0.001929724,0.003022929,0.000800206,0.0004392798,0.002354483],"category_scores_gemma":[0.007297715,0.0001543163,0.0004709043,0.003326066,0.001079107,0.0006377745,0.001003603,0.0005459235,0.0001286544],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01952954,"about_ca_system_score_gemma":0.02104632,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9811878,"about_ca_topic_score_gemma":0.9847014,"domain_scores_codex":[0.9976081,0.0002621948,0.0001082088,0.0003748411,0.0009505284,0.000696087],"domain_scores_gemma":[0.9917115,0.001602542,0.002428373,0.000289769,0.002941993,0.001025849],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000165635,0.00006225706,0.9704365,0.00006009363,0.000144814,0.0004229551,0.002510767,0.0004451291,0.0003512484,0.003223804,0.002264635,0.01991221],"study_design_scores_gemma":[0.000008312092,0.00002692209,0.9913181,0.00006220915,0.00003056771,0.0001073567,0.002841749,0.0004192427,0.0002195002,0.0001109961,0.004830156,0.00002500156],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9872786,0.001657581,0.0002679693,0.00127328,0.00002057974,0.00002482334,0.001435047,0.0000161265,0.008025897],"genre_scores_gemma":[0.9967883,0.000381968,0.0001989452,0.0001758423,0.00001018466,0.000006192035,0.0008071139,0.00000739049,0.001624055],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01952954,"threshold_uncertainty_score":0.1416973,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4400014960","doi":"10.1108/jfra-09-2023-0549","title":"Bundle manipulation: the use of accounting and textual obfuscation","year":2024,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","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":true},"ca_institutions":"Université du Québec à Montréal; HEC Montréal","funders":"","keywords":"Obfuscation; Bundle; Computer science; Accounting; Business; Computer security; Materials science","authors":[{"name":"Julien Le Maux","is_ca":true},{"name":"Nadia Smaïli","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03514572562150996,"gpt":0.2552369361896095,"spread":0.2200912105680995,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01186748,0.000519069,0.0003408042,0.00305404,0.0009329537,0.004784625,0.000703444,0.0006221487,0.004171981],"category_scores_gemma":[0.1469315,0.0003743246,0.0003597874,0.002764167,0.001423275,0.003933039,0.002058018,0.0009305594,0.0007081932],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001122426,"about_ca_system_score_gemma":0.001134254,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001309389,"about_ca_topic_score_gemma":0.001444001,"domain_scores_codex":[0.9769564,0.009873997,0.003098187,0.001740783,0.007872097,0.0004585538],"domain_scores_gemma":[0.7079017,0.138674,0.1141458,0.02608291,0.01192042,0.001275012],"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":[0.001643443,0.0004437366,0.3766557,0.001546156,0.0003021756,0.001264439,0.03192916,0.0007587975,0.03791104,0.01024976,0.003720956,0.5335746],"study_design_scores_gemma":[0.0001213426,0.002091421,0.8153941,0.002495025,0.0009233736,0.006704907,0.02398986,0.01085069,0.05145552,0.01418422,0.07138221,0.0004072381],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9399287,0.002895884,0.0276002,0.002275942,0.0002544753,0.0004735416,0.000639116,0.0007588265,0.02517335],"genre_scores_gemma":[0.978559,0.000603234,0.01786494,0.0004188187,0.0002136195,0.0001124825,0.0003255507,0.0001121653,0.001790248],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01186748,"threshold_uncertainty_score":0.06276196,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2073731747","doi":"10.1108/jfra-03-2013-0015","title":"A probabilistic evolutionary learning model with epistemological meaning in Islamic economics and finance","year":2013,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Complex Systems and Time Series Analysis","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Saint John Regional Hospital","funders":"","keywords":"Epistemology; Meaning (existential); Probabilistic logic; Episteme; Premise; Argumentation theory; Function (biology); Artificial intelligence; Computer science; Philosophy","authors":[{"name":"Masudul Alam Choudhury","is_ca":false},{"name":"Mostaq M. Hossain","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02019914669563663,"gpt":0.2060365882496664,"spread":0.1858374415540298,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001512279,0.0003765015,0.0006794934,0.0008115043,0.0009167931,0.002042088,0.001234917,0.001564118,0.005500928],"category_scores_gemma":[0.00407706,0.0002256163,0.0006190921,0.0008144396,0.001969453,0.00248738,0.001315283,0.001473504,0.0003229928],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001682317,"about_ca_system_score_gemma":0.001077579,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005056473,"about_ca_topic_score_gemma":0.003050928,"domain_scores_codex":[0.999488,0.00028226,0.00001553976,0.00007313148,0.00008164493,0.00005949297],"domain_scores_gemma":[0.9988258,0.0007635818,0.0001347088,0.00004620521,0.0001298594,0.00009972399],"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":[0.00002280305,0.00003503606,0.001259831,0.0000333899,0.00002192082,0.0001222012,0.0001769301,0.1349633,0.0001182577,0.8546959,0.001026853,0.00752359],"study_design_scores_gemma":[0.00001854314,0.00002657398,0.0006194757,0.00001825612,0.00001104615,0.00006855339,0.00008769793,0.5748318,0.00003054009,0.4218914,0.002380627,0.00001542823],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.209824,0.001876831,0.6806654,0.008101923,0.0002044403,0.0001197175,0.0003152728,0.00009945872,0.09879299],"genre_scores_gemma":[0.953718,0.0007658739,0.02751655,0.0002515512,0.0001014414,0.0001154287,0.00007624622,0.00002101539,0.01743391],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.005500928,"threshold_uncertainty_score":0.01840246,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4387877872","doi":"10.1108/jfra-11-2022-0398","title":"Fair value accounting and the cost of corporate bonds: the role of auditor expertise","year":2023,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Auditing, Earnings Management, Governance","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":"Western University; York University; Concordia University","funders":"","keywords":"Fair value; Accounting; Yield (engineering); Bond; Value (mathematics); Audit; Enterprise value; Business; Debt; Moderation; Economics; Actuarial science; Finance; Statistics","authors":[{"name":"Michel Magnan","is_ca":true},{"name":"Haiping Wang","is_ca":true},{"name":"Yaqi Shi","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01467093961840863,"gpt":0.2309405870010907,"spread":0.2162696473826821,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00426586,0.0002510642,0.0003580198,0.001940379,0.0005988503,0.003443954,0.0005864565,0.0006615414,0.004666338],"category_scores_gemma":[0.05790177,0.0001933387,0.0003267599,0.002054026,0.001527541,0.002609034,0.001716401,0.0009425872,0.0002944028],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001578518,"about_ca_system_score_gemma":0.001679415,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007844049,"about_ca_topic_score_gemma":0.009142528,"domain_scores_codex":[0.9949479,0.001721146,0.0004298412,0.0005605405,0.001762764,0.0005777544],"domain_scores_gemma":[0.837475,0.0698874,0.07510375,0.006162548,0.006933214,0.004438099],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001118007,0.0001605858,0.9665452,0.00007452502,0.0001229597,0.000178032,0.000504092,0.002624954,0.0003156667,0.003193318,0.0003137184,0.02585519],"study_design_scores_gemma":[0.000008772678,0.0001395189,0.9858693,0.0001379663,0.00007688478,0.0002876746,0.001312026,0.004861842,0.0006248656,0.005093326,0.0015626,0.00002518042],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9885156,0.0009552232,0.002234292,0.0008218933,0.00001656975,0.00002566222,0.0001060883,0.00001812949,0.007306453],"genre_scores_gemma":[0.999012,0.0001301325,0.0003081543,0.00002556364,0.00002083372,0.000002997791,0.00002967364,0.000002482426,0.0004681627],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007844049,"threshold_uncertainty_score":0.0225603,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}