{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":62,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":62,"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"},"query_hash":"3a41507f0cf1","filters":{"venue":"Managerial Auditing Journal"}},"results":[{"id":"W2009273289","doi":"10.1108/maj-05-2013-0865","title":"Independent audit committee characteristics and real earnings management","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":211,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Audit committee; Earnings management; Accounting; Business; Accrual; Audit; Audit evidence; Extant taxon; Incentive; Sample (material); Earnings; Joint audit; Cash flow; Internal audit; Economics","retraction":null,"screen_n_in":null,"score":{"opus":0.006794886147131864,"gpt":0.1969444574043533,"spread":0.1901495712572215,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002408651,0.0005260028,0.0005864843,0.0005294556,0.001236557,0.001954827,0.0007634529,0.0001312272,0.0006545463],"category_scores_gemma":[0.002975254,0.0005389868,0.0001676298,0.000452969,0.0001662691,0.001321066,0.001269633,0.0008416287,0.000664924],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001347742,"about_ca_system_score_gemma":0.00001380485,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001863122,"about_ca_topic_score_gemma":0.00002970175,"domain_scores_codex":[0.9964021,0.00008410736,0.000907561,0.0006836161,0.0009910716,0.000931482],"domain_scores_gemma":[0.9839687,0.0001107235,0.01522239,0.0004218311,0.0001923706,0.00008396299],"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":[0.0002154731,0.0001719797,0.1435389,0.0009697926,0.000421004,0.0006804304,0.0002691279,0.0001977809,0.0004847447,0.07020308,0.04888727,0.7339604],"study_design_scores_gemma":[0.001505932,0.0000372435,0.4114454,0.0002886744,0.0002002945,0.00006037537,0.0002632375,0.001009649,0.000007506958,0.002868845,0.581669,0.0006438405],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7301708,0.0000222844,0.138953,0.002550949,0.003216499,0.0004951792,0.000004792008,0.0004833301,0.1241032],"genre_scores_gemma":[0.9816267,0.000196826,0.001506501,0.002122804,0.01043244,0.00002297663,0.00002813196,0.0001230255,0.00394054],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7333166,"threshold_uncertainty_score":0.9997061,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2899469106","doi":"10.1108/maj-06-2017-1572","title":"The determinants of audit report lag: a meta-analysis","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":162,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Accounting; Audit; Auditor's report; Business; Audit evidence; Joint audit; Auditor independence; Proxy (statistics); Corporate governance; Lag; Information technology audit; Internal audit; Finance; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.02831300998480776,"gpt":0.2604095128466142,"spread":0.2320965028618064,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004175245,0.0003709508,0.00102828,0.0004937088,0.001603863,0.001169622,0.001105393,0.00008060723,0.001828267],"category_scores_gemma":[0.01256017,0.0002591807,0.001317731,0.001673488,0.0003856097,0.001018748,0.0007248734,0.0003935827,0.0003254783],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005907203,"about_ca_system_score_gemma":0.00004210055,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002981344,"about_ca_topic_score_gemma":0.0006279121,"domain_scores_codex":[0.9961882,0.00007670344,0.001417794,0.000508148,0.001086165,0.0007229791],"domain_scores_gemma":[0.9601868,0.0002034997,0.03817257,0.0007222747,0.0006791042,0.00003570053],"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":[0.0008434313,0.0005304121,0.1230521,0.0007077411,0.249528,0.006523844,0.0007401641,0.002202823,0.001153467,0.02978471,0.2434862,0.3414471],"study_design_scores_gemma":[0.0007226417,0.00005638815,0.02366474,0.00004442868,0.08949728,0.0001851086,0.0003841333,0.00253484,0.0002782803,0.005848225,0.8760659,0.0007180321],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6022916,0.0007269271,0.2713431,0.007660921,0.007891474,0.00114806,0.00002189632,0.0005051125,0.108411],"genre_scores_gemma":[0.9836615,0.00002506726,0.0007474084,0.0007125995,0.008129594,0.00001989719,0.000005979558,0.00005814378,0.006639775],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6325797,"threshold_uncertainty_score":0.9999861,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1593126386","doi":"10.1108/02686900510606092","title":"Employing generalized audit software in the financial services sector","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":134,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Accounting; Audit; Financial statement; Internal audit; Information technology audit; External auditor; Business; Joint audit; Variety (cybernetics); Exploratory research; Finance; Computer science; Sociology","retraction":null,"screen_n_in":null,"score":{"opus":0.01036113473408296,"gpt":0.2096991412090327,"spread":0.1993380064749497,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00204965,0.0004213926,0.000421993,0.0004382361,0.00105704,0.001925919,0.001329996,0.000114569,0.00139976],"category_scores_gemma":[0.004041345,0.0003480321,0.0002271665,0.0008829643,0.00007098919,0.002183588,0.0004796842,0.0008650649,0.0006779556],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001693272,"about_ca_system_score_gemma":0.00003950219,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003612749,"about_ca_topic_score_gemma":0.001213953,"domain_scores_codex":[0.9967634,0.00009292616,0.0008357032,0.0004892182,0.0009075374,0.0009112062],"domain_scores_gemma":[0.9888675,0.000121155,0.01048057,0.000359548,0.000141845,0.00002933697],"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":[0.0003823401,0.0004056831,0.04900943,0.0009717002,0.0001775219,0.001323191,0.002700727,0.02667867,0.0006921638,0.01861573,0.09838647,0.8006564],"study_design_scores_gemma":[0.002215608,0.00001959706,0.05706279,0.0003557852,0.00009803814,0.00006657308,0.0005633453,0.00257785,0.00001735837,0.004552324,0.9317765,0.0006942289],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8940067,0.0002604348,0.08516271,0.007207532,0.00271272,0.0006030783,0.000005545722,0.0003723466,0.009668921],"genre_scores_gemma":[0.9488446,0.00004679046,0.003849005,0.01317281,0.03322765,0.00004245207,0.00002610836,0.00009418397,0.0006964653],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.83339,"threshold_uncertainty_score":0.9998972,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2091328775","doi":"10.1108/02686900110385579","title":"Evidence of the audit expectation gap in Singapore","year":2001,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":128,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Audit; Accounting; Financial statement; Business; Joint audit; Audit risk; Auditor's report; Actuarial science; Internal audit","retraction":null,"screen_n_in":null,"score":{"opus":0.02731057741475596,"gpt":0.2401407396932624,"spread":0.2128301622785064,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.001497907,0.0002365224,0.0003031373,0.0003394544,0.0004335233,0.0004378145,0.0007768758,0.00006524636,0.0006432414],"category_scores_gemma":[0.01379407,0.0001963356,0.0001756913,0.001190502,0.0001136932,0.001749997,0.0004550505,0.0005040535,0.0001042271],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001481652,"about_ca_system_score_gemma":0.00003944504,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002729067,"about_ca_topic_score_gemma":0.0002046221,"domain_scores_codex":[0.9976162,0.00006971176,0.0007622808,0.000318248,0.0007528262,0.0004807077],"domain_scores_gemma":[0.9832171,0.0001389407,0.01612888,0.0003090349,0.0001891316,0.00001696386],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006373459,0.000348738,0.4760508,0.0009731875,0.0001665708,0.0008123457,0.001445368,0.01894521,0.01384379,0.01906957,0.03652191,0.4311852],"study_design_scores_gemma":[0.003417826,0.00007403694,0.791128,0.007566004,0.0002427318,0.000177631,0.003037678,0.00515663,0.0005909789,0.01924566,0.1680774,0.001285407],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9491562,0.000179656,0.02615477,0.003760922,0.002065683,0.0003205712,6.180471e-7,0.0000765515,0.01828505],"genre_scores_gemma":[0.9940038,0.00008837049,0.0002582513,0.0007433522,0.003923447,0.000009876326,0.000001608954,0.00003890036,0.0009324371],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4298998,"threshold_uncertainty_score":0.9945132,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2789281007","doi":"10.1108/maj-09-2016-1438","title":"Corporate governance compliance and accrual earnings management in eastern Africa","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":84,"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":"Accounting; Stock exchange; Accrual; Corporate governance; Tanzania; Business; Earnings management; Capital market; Context (archaeology); Gender diversity; Audit committee; Audit; Annual report; Earnings; Finance; Economics; Socioeconomics; Geography","retraction":null,"screen_n_in":null,"score":{"opus":0.03183822318075804,"gpt":0.2301095810681637,"spread":0.1982713578874056,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001421035,0.0004708966,0.0004860437,0.0003668029,0.0007499249,0.001343985,0.0007807409,0.0000925828,0.0006114214],"category_scores_gemma":[0.001702082,0.0004938642,0.0001037194,0.0009569035,0.0003231824,0.001861385,0.001123208,0.0006549774,0.001064245],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001580006,"about_ca_system_score_gemma":0.00001779253,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001317384,"about_ca_topic_score_gemma":0.0000969464,"domain_scores_codex":[0.9965999,0.00005342286,0.0008178457,0.0007435223,0.0007835912,0.001001699],"domain_scores_gemma":[0.9822744,0.0000541743,0.01707217,0.0003346784,0.0002065285,0.0000580159],"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":[0.0007834212,0.0002997674,0.17065,0.001032774,0.0003696544,0.002625032,0.001002094,0.0005553522,0.0005971432,0.04661302,0.05158884,0.7238829],"study_design_scores_gemma":[0.003047677,0.00007206971,0.3780558,0.001056741,0.0001051795,0.00007159873,0.0006051498,0.005259078,0.00002124718,0.006503114,0.6042277,0.0009746009],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7943287,0.0001770153,0.06326471,0.002262883,0.002844486,0.0006624647,0.000005706861,0.0003032241,0.1361507],"genre_scores_gemma":[0.9847439,0.0001127245,0.001956895,0.001178239,0.006081402,0.00002288621,0.000005539748,0.00008934996,0.005809064],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7229083,"threshold_uncertainty_score":0.9997513,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2074389819","doi":"10.1108/02686900110395505","title":"Audit and self‐assessment in quality management: comparison and compatibility","year":2001,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Supply Management","field":"Business, Management and Accounting","cited_by":82,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Manitoba; University of Alberta","funders":"","keywords":"Audit; Quality audit; Quality management system; Scope (computer science); Process management; Quality management; Quality of analytical results; Excellence; Quality assurance; Compatibility (geochemistry); Internal audit; Quality (philosophy); Computer science; Accounting; Business; Risk analysis (engineering); Operations management; Management system; Engineering; External quality assessment","retraction":null,"screen_n_in":null,"score":{"opus":0.02988968017129008,"gpt":0.3006935633155701,"spread":0.2708038831442801,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003736353,0.0003139548,0.0005429063,0.0004901914,0.0006038158,0.001224464,0.00029724,0.00007752403,0.0003160207],"category_scores_gemma":[0.00007491122,0.0003110372,0.00007908951,0.0004823611,0.0001228948,0.001220322,0.0006500353,0.0005106666,0.00003863651],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001395446,"about_ca_system_score_gemma":0.00001391337,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004818724,"about_ca_topic_score_gemma":0.0004828162,"domain_scores_codex":[0.9972062,0.0001540184,0.001020862,0.0005278193,0.0005233883,0.0005676963],"domain_scores_gemma":[0.998849,0.0001138892,0.0006254692,0.0002812844,0.00007605472,0.00005424852],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003012752,0.001120038,0.7471443,0.0016999,0.0002744751,0.0005946503,0.0006258509,0.0006294021,0.00004686131,0.1466794,0.006417808,0.09446606],"study_design_scores_gemma":[0.002838203,0.00002997405,0.8711237,0.000177584,0.0001097642,0.00003074577,0.003103982,0.009648481,0.000001305389,0.02247782,0.08993686,0.0005216228],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9533241,0.0001178214,0.003616319,0.003752426,0.0006960398,0.000477469,0.000002153111,0.0001485551,0.03786514],"genre_scores_gemma":[0.994952,0.0002373432,0.002209475,0.001105482,0.001261118,0.00001652441,0.00001430784,0.00002586081,0.000177918],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1242016,"threshold_uncertainty_score":0.9999342,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2072445144","doi":"10.1108/02686901311282498","title":"Auditor industry specialization, board governance, and earnings management","year":2012,"lang":"en","type":"article","venue":"Managerial Auditing Journal","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":false},"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Accounting; Corporate governance; Business; Audit; Auditor independence; Earnings management; Audit committee; Earnings quality; External auditor; Earnings; Quality audit; Internal audit; Joint audit; Finance; Accrual","retraction":null,"screen_n_in":null,"score":{"opus":0.008027382349848112,"gpt":0.2060727750131884,"spread":0.1980453926633403,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001553916,0.0004907726,0.0004477296,0.0003434654,0.001121484,0.001311526,0.000570725,0.0002258421,0.002001045],"category_scores_gemma":[0.003071761,0.0005075284,0.0001506072,0.0007841312,0.0001555194,0.003419124,0.0009385459,0.001087167,0.0009586599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001985319,"about_ca_system_score_gemma":0.00001686137,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00008117106,"about_ca_topic_score_gemma":0.00001013375,"domain_scores_codex":[0.9965139,0.00005064752,0.0007747716,0.0005037291,0.001002205,0.00115474],"domain_scores_gemma":[0.9848669,0.00005623438,0.01447485,0.0003162274,0.0001754022,0.000110395],"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":[0.0001322444,0.0002117729,0.3026333,0.0005980835,0.0003779748,0.000253625,0.0002849085,0.0006705695,0.0001182495,0.06275335,0.3411731,0.2907928],"study_design_scores_gemma":[0.0008460467,0.00001061447,0.3307172,0.0002192452,0.0001347148,0.00003072534,0.000287519,0.00008319524,0.00001069064,0.0005371534,0.6666645,0.000458351],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6607191,0.0004456897,0.09360868,0.003191072,0.0135201,0.0008914261,0.000009405444,0.0006813753,0.2269332],"genre_scores_gemma":[0.9370062,0.0002678126,0.001357599,0.002147871,0.04781189,0.00002759745,0.00001487928,0.000133862,0.01123232],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3254914,"threshold_uncertainty_score":0.9998192,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4283212807","doi":"10.1108/maj-11-2021-3383","title":"Audit quality and COVID-19 restrictions","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":79,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University; McMaster University; Brock University","funders":"","keywords":"Audit; Business; Quality audit; Accounting; Accrual; Work (physics); Quality (philosophy); Originality; Status quo; Actuarial science; Economics; Earnings; Psychology","retraction":null,"screen_n_in":null,"score":{"opus":0.03070003159176202,"gpt":0.2713237611411056,"spread":0.2406237295493436,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.003013212,0.0002858702,0.0003458673,0.0005086404,0.004236427,0.001124369,0.0005921723,0.00004578284,0.003688198],"category_scores_gemma":[0.01591717,0.0003197741,0.0001527362,0.0009112973,0.0001246715,0.001062412,0.001545155,0.0009198251,0.0001411068],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003947922,"about_ca_system_score_gemma":0.00009721296,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009687185,"about_ca_topic_score_gemma":0.00006751499,"domain_scores_codex":[0.9970719,0.0001453611,0.0007289723,0.0005208871,0.0009225795,0.000610283],"domain_scores_gemma":[0.9839068,0.0001895629,0.01540956,0.0003031291,0.0001003963,0.00009057704],"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":[0.0003831928,0.0002919699,0.04259555,0.0005864079,0.000319302,0.00119448,0.0004545618,0.02882677,0.0006665552,0.147976,0.6288597,0.1478455],"study_design_scores_gemma":[0.001211815,0.00002500941,0.02927556,0.00001872582,0.00008194885,0.0001274782,0.001130285,0.0006945151,0.000001607998,0.01313667,0.9538757,0.0004207042],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3955353,0.0003308287,0.4677565,0.04725438,0.007044144,0.000897083,0.00005083053,0.001064186,0.08006673],"genre_scores_gemma":[0.9742789,0.00005467987,0.0005068458,0.01329712,0.007750489,0.00006072009,0.00002863257,0.00007229145,0.003950363],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5787435,"threshold_uncertainty_score":0.9999254,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3000055657","doi":"10.1108/maj-12-2018-2109","title":"Audit committee characteristics and tax aggressiveness","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Taxation and Avoidance","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":true},"ca_institutions":"HEC Montréal; Université du Québec à Montréal","funders":"","keywords":"Audit committee; Accounting; Business; Joint audit; Chief audit executive; Audit plan; Audit evidence; Diligence; Internal audit; Auditor independence; Information technology audit; Corporate governance; Audit; Tax avoidance; Finance; Double taxation; Psychology","retraction":null,"screen_n_in":null,"score":{"opus":0.01040146592969383,"gpt":0.2009671455152242,"spread":0.1905656795855304,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0004850358,0.0001743782,0.0002491304,0.0001838341,0.000370966,0.001046001,0.0002142575,0.00005200352,0.001276229],"category_scores_gemma":[0.0002005087,0.0001611067,0.00006092685,0.0002157474,0.00004765091,0.0008866662,0.0001968744,0.0002733306,0.0007786183],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000256413,"about_ca_system_score_gemma":0.00001854725,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002493098,"about_ca_topic_score_gemma":0.000008557525,"domain_scores_codex":[0.998909,0.0000200679,0.000340136,0.0002082415,0.0002453327,0.000277253],"domain_scores_gemma":[0.9984697,0.0000444798,0.001156385,0.0001509038,0.000153307,0.00002522104],"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":[0.0005481014,0.0002603285,0.4052532,0.001418362,0.0002392533,0.000954328,0.0002537102,0.000268931,0.01771413,0.05670322,0.1010451,0.4153413],"study_design_scores_gemma":[0.002249273,0.00002778132,0.2677691,0.0005920598,0.0000781773,0.0001321126,0.0003762648,0.003639189,0.0001013904,0.007229531,0.7170764,0.0007286412],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9829789,0.00005747925,0.0006653137,0.001960314,0.00282409,0.0001503485,0.000004668183,0.00008066581,0.01127823],"genre_scores_gemma":[0.9906302,0.00003521538,0.0001628555,0.001402316,0.005628879,0.000003243772,0.00001530415,0.00002836982,0.002093604],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6160313,"threshold_uncertainty_score":0.9999994,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4212914719","doi":"10.1108/maj-05-2021-3149","title":"The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":76,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Windsor; Toronto Metropolitan University","funders":"","keywords":"Explanatory power; Accrual; Earnings; Pandemic; Earnings management; Earnings response coefficient; Accounting; Value (mathematics); Economics; Relevance (law); Univariate; Demographic economics; Business; Coronavirus disease 2019 (COVID-19); Medicine; Political science; Multivariate statistics; Statistics","retraction":null,"screen_n_in":null,"score":{"opus":0.01888882939531625,"gpt":0.2641254835302799,"spread":0.2452366541349636,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts"],"consensus_categories":[],"category_scores_codex":[0.008014002,0.000365183,0.0005333326,0.0003230452,0.002777448,0.0004823106,0.001346586,0.00004355967,0.0003693753],"category_scores_gemma":[0.02392091,0.0002410521,0.000375568,0.0009075452,0.000587141,0.0006338744,0.001747779,0.001087999,0.000021052],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000361645,"about_ca_system_score_gemma":0.00007826679,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001046221,"about_ca_topic_score_gemma":0.00001660512,"domain_scores_codex":[0.9961359,0.0004011946,0.001005998,0.0004755873,0.001349716,0.0006316252],"domain_scores_gemma":[0.9740558,0.001702911,0.02351983,0.0005103618,0.0001586391,0.00005245966],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"not_applicable","study_design_scores_codex":[0.007288486,0.000240722,0.3274255,0.001406211,0.001635408,0.0003527454,0.002279958,0.4113644,0.0006795828,0.06589533,0.04911537,0.1323163],"study_design_scores_gemma":[0.009885835,0.0005479591,0.3973017,0.001209301,0.0007408371,0.0002653566,0.005273215,0.01149815,0.00001939291,0.01664637,0.5554577,0.001154177],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9737641,0.0006331298,0.01453345,0.003103992,0.0009545668,0.0008945851,0.000007092791,0.0001132451,0.005995826],"genre_scores_gemma":[0.9950106,0.0009492851,0.0001350947,0.001049505,0.001082209,0.00006164316,0.000003264621,0.00005814094,0.001650241],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5063424,"threshold_uncertainty_score":0.9985208,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3001108255","doi":"10.1108/maj-01-2019-2162","title":"Internal audit: from effectiveness to organizational significance","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":68,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Organizational learning; Organizational effectiveness; Organizational performance; Knowledge management; Audit; Disappointment; Business; Internal audit; Originality; Accounting; Public relations; Psychology; Sociology; Political science; Computer science; Qualitative research; Social psychology","retraction":null,"screen_n_in":null,"score":{"opus":0.009253030390189333,"gpt":0.2037676596369422,"spread":0.1945146292467528,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0007744039,0.0003981062,0.0004725519,0.0002174854,0.000607799,0.001487652,0.0009890501,0.00007833952,0.003166962],"category_scores_gemma":[0.01583663,0.0004151868,0.0001610513,0.00104636,0.00006346319,0.001242479,0.0008336739,0.0006047506,0.003170539],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000166795,"about_ca_system_score_gemma":0.00005381173,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003446994,"about_ca_topic_score_gemma":0.00002457396,"domain_scores_codex":[0.9971259,0.00007934616,0.0006417701,0.0006881414,0.0008636661,0.0006011482],"domain_scores_gemma":[0.9906918,0.0002012429,0.008439818,0.000215714,0.0003376025,0.0001138004],"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":[0.002694221,0.0004300124,0.1676583,0.001209509,0.001387326,0.002716771,0.002110194,0.04173142,0.07283692,0.04026904,0.338286,0.3286703],"study_design_scores_gemma":[0.003330781,0.0001095256,0.1952239,0.0008253517,0.0002493144,0.0000244152,0.0006366276,0.004053956,0.001653461,0.008109525,0.7841612,0.001621984],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3259814,0.00002593272,0.6550598,0.006733241,0.002373544,0.0003896559,0.00001904331,0.0003010475,0.00911637],"genre_scores_gemma":[0.9642909,0.000006005675,0.00158801,0.01027289,0.0234344,0.00001857323,0.00003527373,0.0001098188,0.0002441005],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.6534718,"threshold_uncertainty_score":0.99983,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1504896271","doi":"10.1108/02686900810890652","title":"Auditors general's universe revisited","year":2008,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":67,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Accounting; Varimax rotation; Business; Likert scale; Joint audit; Chief audit executive; Principal (computer security); Internal audit; Psychology; Marketing; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.04864271356355137,"gpt":0.3441555349197682,"spread":0.2955128213562168,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001283112,0.0000838063,0.0001271826,0.0001811915,0.002603668,0.0002662607,0.0003446064,0.00007272996,0.001756681],"category_scores_gemma":[0.001144397,0.00008260807,0.000091352,0.0004261012,0.0003145822,0.0004502166,0.0000707801,0.0003062204,0.0001203635],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001429394,"about_ca_system_score_gemma":0.0005519727,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000274332,"about_ca_topic_score_gemma":0.00004378126,"domain_scores_codex":[0.9981816,0.0004033029,0.0002299872,0.0001370692,0.0005866679,0.0004614187],"domain_scores_gemma":[0.9991246,0.00009913294,0.0001958033,0.00009994258,0.0001484292,0.0003320836],"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":[0.00006520789,0.00007622911,0.0009437049,0.00001198445,0.00008199178,0.001603812,0.00874223,0.00007033361,0.0008551123,0.166587,0.8073712,0.01359112],"study_design_scores_gemma":[0.0003500337,0.00003032537,0.001424504,0.00001783552,0.000005911925,0.00008897504,0.001423366,0.00003828735,0.00005660787,0.002245928,0.9941829,0.000135335],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4741667,0.00003541429,0.001060305,0.01645838,0.002233414,0.0001663258,0.00001182656,0.0001514875,0.5057161],"genre_scores_gemma":[0.9372997,0.0004803325,0.000671432,0.0004782299,0.01739194,0.000002070348,0.000005550082,0.00001215005,0.04365857],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.463133,"threshold_uncertainty_score":0.9991558,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1982755889","doi":"10.1108/02686900010344287","title":"Generic audit of management systems: fundamentals","year":2000,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Management Systems","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Manitoba; Dalhousie University","funders":"","keywords":"Audit; Information technology audit; Accounting; Audit plan; Internal audit; Joint audit; Quality audit; Performance audit; Business; Consistency (knowledge bases); Audit evidence; Process management; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.02183380337594624,"gpt":0.2249384391590092,"spread":0.203104635783063,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001811159,0.0003344375,0.0005350791,0.0005411933,0.0005294711,0.0009947713,0.0006666085,0.00008347542,0.004413038],"category_scores_gemma":[0.00003566416,0.0003177441,0.0002526226,0.0006687627,0.0000982058,0.001300749,0.0002211681,0.0002209078,0.001415416],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009349702,"about_ca_system_score_gemma":0.00001223504,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002707586,"about_ca_topic_score_gemma":0.000009478673,"domain_scores_codex":[0.9969714,0.000077584,0.001166136,0.000384878,0.0007909102,0.0006091387],"domain_scores_gemma":[0.9983196,0.00003614443,0.001090143,0.000397906,0.0001153779,0.00004078658],"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":[0.000755823,0.0009731457,0.002571431,0.007240227,0.002535905,0.001314091,0.0003668047,0.02040411,0.001271219,0.2359168,0.4431142,0.2835362],"study_design_scores_gemma":[0.001940189,0.00003640719,0.002722113,0.0005492009,0.0003404704,0.00007238179,0.001801781,0.001923792,0.00002817877,0.003083183,0.9868895,0.0006128291],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4810579,0.0004982831,0.003636474,0.001179927,0.006707067,0.001128017,0.00001220986,0.0003689626,0.5054112],"genre_scores_gemma":[0.9756466,0.0001893375,0.0004060894,0.001043078,0.008213618,0.00003872643,0.00002699864,0.00006740352,0.01436814],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5437753,"threshold_uncertainty_score":0.9999275,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2181152098","doi":"10.1108/maj-07-2013-0897","title":"Determinants of quality corporate governance in Sub-Saharan Africa","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":65,"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":"Corporate governance; Accounting; Stock exchange; Kenya; Business; Leverage (statistics); Audit committee; Quality (philosophy); Sample (material); Stakeholder; Audit; Finance; Economics; Management","retraction":null,"screen_n_in":null,"score":{"opus":0.03305635948216794,"gpt":0.2343769797363434,"spread":0.2013206202541754,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00181278,0.0002108568,0.0004741512,0.0001342443,0.0001604693,0.0001926378,0.0004139892,0.0000701215,0.0001158835],"category_scores_gemma":[0.0006697872,0.0002035561,0.0001238502,0.0005627691,0.00007855395,0.001043628,0.0001270625,0.0002741769,0.0001316016],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005147226,"about_ca_system_score_gemma":0.00003131518,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003089037,"about_ca_topic_score_gemma":0.0004577164,"domain_scores_codex":[0.9979948,0.00005121776,0.0008476968,0.0002710494,0.0004143887,0.0004207802],"domain_scores_gemma":[0.9961931,0.0000718288,0.003322983,0.0002385944,0.0001548156,0.00001867033],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007852704,0.0003379159,0.8176281,0.0008161147,0.00003381563,0.00037015,0.00008464386,0.00121622,0.007935469,0.01420961,0.03617993,0.1204027],"study_design_scores_gemma":[0.001514917,0.00002380245,0.9226509,0.0004291775,0.00001991296,0.00001091265,0.00001374444,0.001425163,0.0003803103,0.009733665,0.06346895,0.000328537],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.990703,0.0001110716,0.0006878703,0.0003313642,0.001143864,0.0001197378,0.000009782397,0.00003127021,0.006862035],"genre_scores_gemma":[0.9968928,0.0001237132,0.0001428272,0.0003128087,0.002268991,0.000005121633,0.00000262933,0.0000264393,0.0002247294],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1200742,"threshold_uncertainty_score":0.8300777,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1993058848","doi":"10.1108/02686900510606074","title":"Corporate reporting on the internet: some implications for the auditing profession","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Technology Adoption and User Behaviour","field":"Decision Sciences","cited_by":62,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Queen's University","funders":"","keywords":"Audit; Accounting; Business; The Internet; Credibility; Information technology audit; Joint audit; Internal audit; Computer science; World Wide Web","retraction":null,"screen_n_in":null,"score":{"opus":0.2540499057471528,"gpt":0.412928552354761,"spread":0.1588786466076082,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts"],"consensus_categories":[],"category_scores_codex":[0.01045724,0.0001622648,0.0002249479,0.000196471,0.002046129,0.0007383602,0.001195139,0.0001044598,0.0003122796],"category_scores_gemma":[0.01455578,0.00007867781,0.0002284087,0.000381339,0.000149311,0.0003417485,0.000229871,0.0007174808,0.0001672255],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008478353,"about_ca_system_score_gemma":0.00006440685,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000002612611,"about_ca_topic_score_gemma":0.0000112976,"domain_scores_codex":[0.9969005,0.0002247091,0.001636502,0.000341756,0.0005217111,0.0003748226],"domain_scores_gemma":[0.9904976,0.002204526,0.006296341,0.0005943037,0.0003352751,0.00007197292],"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":[0.0001111201,0.0001077097,0.01847365,0.000003873569,0.0000686694,0.00002023567,0.0008153545,0.0008482833,0.003714176,0.1295515,0.2360832,0.6102023],"study_design_scores_gemma":[0.001535099,0.0002405726,0.3454045,0.0002994874,0.0001356096,0.0008248565,0.007793466,0.009530565,0.003031877,0.3126851,0.3178788,0.0006399943],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7769178,0.00004896313,0.03959597,0.1801169,0.001955068,0.0004844294,0.000009755509,0.0001332599,0.0007379039],"genre_scores_gemma":[0.9899693,0.00001050543,0.001515821,0.002049063,0.002490001,0.00006860764,0.000001987388,0.00002048666,0.003874288],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6095622,"threshold_uncertainty_score":0.9992531,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2079040506","doi":"10.1108/02686900310482632","title":"Internal auditors and the external audit: a transaction cost perspective","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":58,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Manitoba","funders":"","keywords":"Internal audit; Accounting; Audit; Business; Joint audit; Audit plan; Audit evidence; Information technology audit; External auditor; Chief audit executive; Walk-through test","retraction":null,"screen_n_in":null,"score":{"opus":0.006788203882766721,"gpt":0.210735342328863,"spread":0.2039471384460963,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002505315,0.0004083833,0.0004342582,0.0003124112,0.001356093,0.001963111,0.0005149915,0.00008880714,0.001119452],"category_scores_gemma":[0.008674189,0.0003154616,0.0002612198,0.0004525465,0.0003919731,0.001619104,0.0001737774,0.0009838045,0.000229842],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000255128,"about_ca_system_score_gemma":0.00004071909,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005203054,"about_ca_topic_score_gemma":0.0000747803,"domain_scores_codex":[0.9972705,0.0001528513,0.0006376611,0.0005096539,0.0007567721,0.0006725981],"domain_scores_gemma":[0.9886208,0.000196706,0.01059256,0.0002508844,0.0002877729,0.00005133798],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.002271361,0.0003022261,0.008231171,0.0003465452,0.001020061,0.0009047905,0.003479274,0.003082304,0.001260964,0.5768871,0.05670949,0.3455047],"study_design_scores_gemma":[0.01441585,0.00006929176,0.01982804,0.0007420584,0.0006993066,0.0008877144,0.009621681,0.003288365,0.0001840093,0.0810549,0.8677728,0.00143602],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.09466249,0.0003700229,0.7916477,0.004845725,0.008448952,0.0008708069,0.00000407682,0.0002421493,0.09890813],"genre_scores_gemma":[0.9844446,0.0001278942,0.0005485682,0.001680716,0.01118712,0.00003735384,0.00000149208,0.00007296565,0.001899261],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8897821,"threshold_uncertainty_score":0.999944,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1981102846","doi":"10.1108/02686901111124639","title":"Client‐specific litigation risk and audit quality differentiation","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":56,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Toronto Metropolitan University; University of Windsor","funders":"","keywords":"Audit; Litigation risk analysis; Quality audit; Business; Accounting; Big data; Quality (philosophy); Big Four; Extant taxon; Joint audit; Originality; Actuarial science; Internal audit; Psychology; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.02259168308705264,"gpt":0.2184055840886134,"spread":0.1958139010015608,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001836933,0.0003238499,0.0003462102,0.000339139,0.001048352,0.001051671,0.0003660261,0.00009695217,0.001380954],"category_scores_gemma":[0.00433491,0.0003232791,0.000147559,0.0003984936,0.0001232301,0.001957604,0.0003950952,0.0005649442,0.0003807023],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009660621,"about_ca_system_score_gemma":0.00001236626,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003510066,"about_ca_topic_score_gemma":0.00005099736,"domain_scores_codex":[0.9974211,0.0001044802,0.0008139217,0.0005019758,0.0006161232,0.0005423356],"domain_scores_gemma":[0.9803298,0.00007774287,0.01905998,0.0002743974,0.0002114694,0.00004666218],"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":[0.0002968941,0.0002350256,0.2216422,0.0003558127,0.0002200797,0.0001035621,0.001036618,0.0001295208,0.00119162,0.07790553,0.01649283,0.6803903],"study_design_scores_gemma":[0.001559406,0.00003124773,0.8201658,0.0001777221,0.0001517003,0.00001592219,0.0006397097,0.0005739593,0.0001160759,0.03012291,0.1458091,0.0006364177],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7288136,0.00007989944,0.2489576,0.0002707482,0.00192066,0.0002400966,0.000005750959,0.0002060041,0.01950567],"genre_scores_gemma":[0.9912606,0.0001999782,0.001257739,0.0004150626,0.006202923,0.00001264215,0.00002482658,0.00005678207,0.0005694497],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6797539,"threshold_uncertainty_score":0.9999853,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1979610604","doi":"10.1108/maj-09-2013-0931","title":"The regulation of statutory auditing: an institutional theory approach","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"Université Laval","funders":"","keywords":"Statutory law; Audit; Legislation; Accounting; Business; Legitimacy; Sarbanes–Oxley Act; Political science; Law; Politics","retraction":null,"screen_n_in":null,"score":{"opus":0.01809641063877321,"gpt":0.2197047382872092,"spread":0.2016083276484359,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.002222996,0.0001432151,0.0001794502,0.0001379423,0.00167317,0.0005089488,0.0003096301,0.00003877515,0.00009238457],"category_scores_gemma":[0.0005126641,0.0001031622,0.00009817038,0.0002268589,0.0002596432,0.0009606634,0.0001181319,0.0001770688,0.00002852039],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000335457,"about_ca_system_score_gemma":0.00002602561,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000009588871,"about_ca_topic_score_gemma":0.000005117008,"domain_scores_codex":[0.9986359,0.00008592717,0.000442557,0.000174473,0.0004092817,0.0002517871],"domain_scores_gemma":[0.9985976,0.0001111235,0.0008137913,0.000193324,0.0002670263,0.00001715051],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001247075,0.00005206744,0.00104175,0.00006297111,0.00005630551,0.000001081814,0.00009025863,0.005362027,0.0005562253,0.9019359,0.003979487,0.08673725],"study_design_scores_gemma":[0.001509725,0.00004280583,0.2795097,0.0001414428,0.0001029555,0.00003609696,0.00191429,0.05079004,0.0000541209,0.3010611,0.3643633,0.0004745262],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4166484,0.00018786,0.1979804,0.001918319,0.004597882,0.0004030038,0.000002887848,0.0002398979,0.3780214],"genre_scores_gemma":[0.9911841,0.000008104508,0.0009666267,0.0002900721,0.006895729,0.000006961719,0.00001443331,0.00001643384,0.000617568],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6008748,"threshold_uncertainty_score":0.9996265,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2086095438","doi":"10.1108/02686901211186108","title":"Earnings management and board oversight: an international comparison","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Earnings management; Accounting; Accrual; Business; Incentive; Earnings quality; Panel data; Audit committee; Equity (law); Earnings per share; Discretion; Proxy (statistics); Earnings; Economics; Audit; Political science; Econometrics","retraction":null,"screen_n_in":null,"score":{"opus":0.01953596116455177,"gpt":0.2245007407532256,"spread":0.2049647795886738,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009689847,0.0003728549,0.0003641787,0.0005390377,0.0007462506,0.001204871,0.0008569786,0.00008480065,0.002130701],"category_scores_gemma":[0.0009368723,0.0003835609,0.0001259691,0.0003351055,0.0001333224,0.003339911,0.0008789096,0.0005503975,0.0003983339],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001000039,"about_ca_system_score_gemma":0.000008658127,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002240837,"about_ca_topic_score_gemma":0.00002960445,"domain_scores_codex":[0.9973587,0.00003954996,0.0006623383,0.0005796412,0.0007457929,0.0006140099],"domain_scores_gemma":[0.9890028,0.00002554758,0.01045315,0.0002923517,0.0001576094,0.00006853556],"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":[0.0006220672,0.0005229036,0.4738676,0.000378213,0.0008124445,0.001314655,0.002063811,0.0003934256,0.0002837567,0.07950605,0.03741277,0.4028223],"study_design_scores_gemma":[0.001605715,0.0000550285,0.4121588,0.000176675,0.0001884434,0.00004143905,0.001520573,0.001611451,0.00003247155,0.002930808,0.5790499,0.0006287814],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6965945,0.00003451087,0.08186271,0.0005060535,0.003560674,0.0003189983,0.000002622916,0.0003484264,0.2167715],"genre_scores_gemma":[0.985529,0.00006895404,0.005669287,0.001219393,0.004983346,0.00001258805,0.00001778639,0.00007689686,0.002422767],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5416371,"threshold_uncertainty_score":0.9998617,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2051133912","doi":"10.1108/02686900610674861","title":"Auditing, integral approach to quarterly reporting, and cosmetic earnings management","year":2006,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":52,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Earnings management; Earnings; Accounting; Benford's law; Audit; Interim; Business; Quarter (Canadian coin); Earnings response coefficient; Value (mathematics); Originality; Fiscal year; Economics; Psychology; Finance; Political science; Social psychology; Statistics","retraction":null,"screen_n_in":null,"score":{"opus":0.008738977940946786,"gpt":0.2069615053385388,"spread":0.198222527397592,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003267223,0.0007100354,0.0007940825,0.0009861444,0.0013267,0.00277437,0.000808491,0.000135131,0.0002732371],"category_scores_gemma":[0.004355807,0.0007121562,0.0002860769,0.001103829,0.0001687093,0.001481411,0.0007081894,0.0009294838,0.0004466209],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002104444,"about_ca_system_score_gemma":0.00002291958,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006722142,"about_ca_topic_score_gemma":0.00004850043,"domain_scores_codex":[0.9940689,0.00007062005,0.00223264,0.001106167,0.001174529,0.001347202],"domain_scores_gemma":[0.9617844,0.00006680212,0.0372848,0.0004788173,0.0002812369,0.0001039889],"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":[0.0003155787,0.0006786262,0.06763779,0.00181304,0.0005750224,0.002153233,0.0008700075,0.004955347,0.001170723,0.1018365,0.2569037,0.5610905],"study_design_scores_gemma":[0.002782594,0.0001545746,0.2596188,0.0008387847,0.0004917824,0.000484517,0.003016859,0.002339365,0.00003534099,0.01165587,0.7165922,0.001989305],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5130706,0.0000550033,0.2974243,0.001171399,0.00151711,0.0007715257,0.000003190873,0.0005285675,0.1854583],"genre_scores_gemma":[0.9652286,0.00001235521,0.01478352,0.001813059,0.009789553,0.00007908062,0.00004116233,0.0001719361,0.008080747],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5591012,"threshold_uncertainty_score":0.9999734,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2523355386","doi":"10.1108/maj-12-2015-1291","title":"Corporate governance guidelines compliance and firm financial performance","year":2016,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":47,"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":"Enterprise value; Accounting; Corporate governance; Business; Capital call; Value (mathematics); Market value added; Originality; Capital market; Compliance (psychology); Finance; Economics; Financial capital; Human capital","retraction":null,"screen_n_in":null,"score":{"opus":0.06233803037700425,"gpt":0.2345715678764587,"spread":0.1722335374994545,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006539289,0.0002891294,0.0003295762,0.00008131689,0.0005764783,0.0003935047,0.0003802181,0.00007542043,0.0002474976],"category_scores_gemma":[0.0006788232,0.0002111866,0.00008572866,0.0003400581,0.0001448942,0.002152953,0.0002042923,0.0002054723,0.0003818433],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006142414,"about_ca_system_score_gemma":0.00005508945,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004933455,"about_ca_topic_score_gemma":0.00004030953,"domain_scores_codex":[0.9981167,0.00001177666,0.000601843,0.0003779265,0.0003857892,0.0005060217],"domain_scores_gemma":[0.9974569,0.00004362292,0.001856206,0.0002219974,0.0003886728,0.00003259373],"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":[0.0005594352,0.00007517121,0.2469844,0.000376582,0.00004382213,0.0004072866,0.00002312445,0.0001659843,0.004394877,0.01552808,0.2469361,0.4845051],"study_design_scores_gemma":[0.001796396,0.00003339086,0.6363034,0.001098907,0.00003179065,0.00009957221,0.000007849593,0.0007697046,0.00010526,0.004469254,0.3547916,0.0004928857],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9833487,0.0002454775,0.003771983,0.00714364,0.002418872,0.0001468537,0.00001886804,0.0001027311,0.002802936],"genre_scores_gemma":[0.9841918,0.0007665358,0.0007113065,0.002487516,0.009422431,0.000009048036,0.000002186905,0.00003822486,0.002370956],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4840123,"threshold_uncertainty_score":0.8611939,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2169193629","doi":"10.1108/02686900310454165","title":"Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Reputation; Confusion; Accounting; Business; Value (mathematics); Government (linguistics); Value for money; Public relations; Economics; Public economics; Political science; Psychology; Law","retraction":null,"screen_n_in":null,"score":{"opus":0.02775516453028071,"gpt":0.2397279547557642,"spread":0.2119727902254835,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001782349,0.0002917134,0.0003188481,0.0002206116,0.001594264,0.001273763,0.0002888196,0.0001122873,0.00005883256],"category_scores_gemma":[0.00143048,0.0002016416,0.0001382463,0.0003061859,0.00007470826,0.0008669822,0.0001264251,0.0002389997,0.00001207629],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008685794,"about_ca_system_score_gemma":0.00005018073,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001386741,"about_ca_topic_score_gemma":0.00004715132,"domain_scores_codex":[0.9982063,0.00002495784,0.0005096758,0.0003545598,0.0003581738,0.0005463589],"domain_scores_gemma":[0.9984276,0.0002382418,0.0007866193,0.0001875954,0.0003178002,0.00004216587],"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":[0.004531607,0.0004333617,0.006359272,0.003210987,0.001889981,0.00009860042,0.001308531,0.00096827,0.001494311,0.2587369,0.6387523,0.08221585],"study_design_scores_gemma":[0.01108221,0.0001882965,0.002634895,0.0002174097,0.0009156287,0.00002108106,0.003461607,0.007273199,0.000178241,0.01481521,0.9583108,0.0009013892],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7051494,0.001818023,0.1211312,0.05825986,0.06061126,0.02275245,0.0004106447,0.001211241,0.02865602],"genre_scores_gemma":[0.9739136,0.0001126139,0.0008507711,0.003937944,0.0188897,0.0002749899,0.00005174026,0.000106917,0.001861708],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3195585,"threshold_uncertainty_score":0.999763,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1980701370","doi":"10.1108/02686900510606065","title":"Risk management, internal controls and organizational vulnerabilities","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Information and Cyber Security","field":"Computer Science","cited_by":45,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Windsor","funders":"","keywords":"Knowledge management; Context (archaeology); Computer science; Internal audit; Public relations; Business; Audit; Political science; Accounting","retraction":null,"screen_n_in":null,"score":{"opus":0.004593980436065524,"gpt":0.2059310568397544,"spread":0.2013370764036889,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007289987,0.0001131042,0.0001215346,0.0001358442,0.0005064659,0.0009207613,0.0004205857,0.00003130031,0.0002422599],"category_scores_gemma":[0.0001052939,0.0001026379,0.00004459733,0.0001365963,0.00004498972,0.001154287,0.0002493633,0.0002533086,0.0000799087],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005457931,"about_ca_system_score_gemma":0.00001773017,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000005046221,"about_ca_topic_score_gemma":0.000005756023,"domain_scores_codex":[0.9988966,0.00009800602,0.0003530541,0.0001477897,0.0002776252,0.0002269196],"domain_scores_gemma":[0.9993001,0.00006183831,0.0002974152,0.000141479,0.00009843721,0.0001006866],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002922295,0.00005439686,0.001969338,0.00002759526,0.0001405436,0.00004377178,0.003285789,0.0006277834,0.00003633377,0.7311418,0.009881617,0.2527618],"study_design_scores_gemma":[0.009618291,0.0002588132,0.03944846,0.0002052385,0.0001167065,0.002528647,0.002074013,0.1843036,0.0008511944,0.1791305,0.5799804,0.001484137],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.08177906,0.0001081621,0.8512504,0.002981894,0.001337848,0.0001483584,0.000006862922,0.0001787608,0.06220872],"genre_scores_gemma":[0.9532059,0.0001163586,0.04341699,0.001048182,0.001295076,0.000003191992,0.000002183524,0.000007974204,0.0009041401],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8714268,"threshold_uncertainty_score":0.8878922,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2023771656","doi":"10.1108/02686900510611249","title":"The development of quality management accounting practices in China","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":41,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Windsor; Concordia University","funders":"","keywords":"Management accounting; Accounting; Accounting information system; Cost accounting; Positive accounting; Business; Project accounting; Economics; Originality; Financial accounting; Sociology","retraction":null,"screen_n_in":null,"score":{"opus":0.0205493703193672,"gpt":0.2710951682863436,"spread":0.2505457979669764,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.005453078,0.000236751,0.0002703136,0.000410917,0.001133393,0.001068205,0.0007428502,0.00005351323,0.000173186],"category_scores_gemma":[0.0009442347,0.000185472,0.0000886592,0.0007911628,0.00006623597,0.001648844,0.0005624493,0.0003371433,0.0001664161],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001474086,"about_ca_system_score_gemma":0.00004053776,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007202096,"about_ca_topic_score_gemma":0.0003870141,"domain_scores_codex":[0.9970619,0.00004862436,0.0013027,0.0002955522,0.0007850358,0.0005061969],"domain_scores_gemma":[0.9962939,0.0001460435,0.003094025,0.000249831,0.000199651,0.00001654142],"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":[0.0004474586,0.0007382024,0.1008156,0.001272861,0.000582459,0.00007616657,0.001725678,0.007506371,0.0007147012,0.1754227,0.01401676,0.696681],"study_design_scores_gemma":[0.001705874,0.000007227747,0.4800387,0.0003441211,0.0000945806,0.00001068589,0.003808491,0.002010573,0.0001232208,0.006457389,0.5048025,0.0005966018],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9117342,0.0001502545,0.003308172,0.006625643,0.001363406,0.0003887247,6.221762e-7,0.0001092574,0.07631974],"genre_scores_gemma":[0.9877281,0.00003356947,0.007085758,0.0005898846,0.003972619,0.00001332595,0.000007212941,0.00003745792,0.000532117],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6960844,"threshold_uncertainty_score":0.9999688,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2081527308","doi":"10.1108/maj-10-2013-0948","title":"Auditors General ' s impact on administrations: a pan-Canadian study (2001-2011)","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Accounting; Joint audit; Value (mathematics); Performance audit; Business; Chief audit executive; Reverence; Internal audit; Public relations; Political science; Law","retraction":null,"screen_n_in":null,"score":{"opus":0.01178502380702502,"gpt":0.2415951483256348,"spread":0.2298101245186098,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.002443584,0.0005661317,0.000520838,0.0008858022,0.001574569,0.002380563,0.0008773573,0.0001158947,0.003611868],"category_scores_gemma":[0.006752354,0.0005127414,0.0002972492,0.0005523801,0.00007967488,0.0013643,0.0002376434,0.0008029452,0.0032668],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004324333,"about_ca_system_score_gemma":0.0001484538,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01896441,"about_ca_topic_score_gemma":0.009862827,"domain_scores_codex":[0.9961831,0.0001238764,0.0008329207,0.0006504742,0.0009443985,0.001265248],"domain_scores_gemma":[0.9884548,0.0001206191,0.01048946,0.0005182298,0.0002511782,0.000165726],"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":[0.0003466832,0.0008402547,0.09767269,0.0001250438,0.000684426,0.0009056648,0.0003505427,0.007779201,0.0002390248,0.01240101,0.5503816,0.3282739],"study_design_scores_gemma":[0.002530298,0.0004906778,0.3421585,0.0001666038,0.0002610072,0.00004741134,0.000663939,0.003653843,0.00001266223,0.002940904,0.6459073,0.001166824],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9280677,0.00001352592,0.0141577,0.002172677,0.005009807,0.0006905443,0.0000104865,0.000254149,0.0496234],"genre_scores_gemma":[0.9635366,0.000007292109,0.0003117988,0.002313706,0.03150536,0.00003320708,0.00002406155,0.0001081734,0.00215981],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.327107,"threshold_uncertainty_score":0.9997324,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2907720062","doi":"10.1108/maj-11-2017-1704","title":"Corporate governance, European bank performance and the financial crisis","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":36,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Brock University","funders":"","keywords":"Corporate governance; Shareholder; Financial crisis; Business; Financial system; Accounting; Unemployment; Agency (philosophy); Economics; Finance; Macroeconomics","retraction":null,"screen_n_in":null,"score":{"opus":0.009597277657164185,"gpt":0.1655031343361696,"spread":0.1559058566790054,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001451775,0.0002350913,0.0003064533,0.00006771453,0.0005792078,0.000785019,0.0004304238,0.00004109883,0.0003460059],"category_scores_gemma":[0.0001727254,0.0001673625,0.0001133114,0.0003796915,0.0001187529,0.001401667,0.0002542339,0.000410772,0.0009746895],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003018632,"about_ca_system_score_gemma":0.00002626981,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007095974,"about_ca_topic_score_gemma":0.0000195694,"domain_scores_codex":[0.9984902,0.00004414325,0.0004237241,0.0002884911,0.0003613886,0.0003920976],"domain_scores_gemma":[0.9979419,0.00004299893,0.001620469,0.000245686,0.0001309733,0.00001802524],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.003461654,0.0001211351,0.2402616,0.0008389943,0.000171435,0.0006879159,0.0004149859,0.003114546,0.0004399926,0.12492,0.470109,0.1554587],"study_design_scores_gemma":[0.004679237,0.00002810157,0.6434397,0.0001931292,0.00007129534,0.00007624083,0.00008667809,0.002782201,0.000009552699,0.003576147,0.3446346,0.0004231926],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9537257,0.0001222426,0.000483418,0.003615316,0.002536412,0.0002294439,0.000003849759,0.00005935048,0.03922429],"genre_scores_gemma":[0.9883547,0.0002779786,0.00008872009,0.003641751,0.006130044,0.000004160145,0.000003229939,0.00003726595,0.001462117],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.403178,"threshold_uncertainty_score":0.9998032,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3007179266","doi":"10.1108/maj-08-2018-1969","title":"Corporate governance and compliance with IFRS 7","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Corporate governance; Compliance (psychology); Originality; Business; International Financial Reporting Standards; Stock exchange; Audit committee; Audit; Independence (probability theory); Financial statement; Finance; Political science; Psychology","retraction":null,"screen_n_in":null,"score":{"opus":0.02793407127772365,"gpt":0.2027424913419293,"spread":0.1748084200642056,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0004464346,0.000351864,0.0003972132,0.00007188117,0.0006508795,0.001326185,0.000490616,0.0000517847,0.0004212527],"category_scores_gemma":[0.002645544,0.000318226,0.00007314766,0.000589805,0.0001723418,0.001623679,0.0004380035,0.0005622482,0.000379241],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005242444,"about_ca_system_score_gemma":0.00002488435,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005800264,"about_ca_topic_score_gemma":0.00002027728,"domain_scores_codex":[0.9978303,0.00002284987,0.0004583778,0.0005146136,0.0006084501,0.0005654598],"domain_scores_gemma":[0.9806017,0.00004322544,0.01893774,0.0001766007,0.0001694778,0.00007124178],"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":[0.001662891,0.0001752278,0.1065516,0.002232522,0.0006066244,0.00407676,0.0007303896,0.006617628,0.003067566,0.102433,0.1572226,0.6146232],"study_design_scores_gemma":[0.003943169,0.0001462049,0.100473,0.0008831141,0.0002197814,0.0001652832,0.0005099587,0.009019141,0.00007888359,0.004083489,0.8791274,0.00135051],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5979182,0.0003435477,0.3248343,0.02745346,0.001456493,0.0006510227,0.00001428329,0.0006141283,0.04671463],"genre_scores_gemma":[0.9824132,0.00007312847,0.001974946,0.008255793,0.006568966,0.00000813212,0.000006697077,0.00007936372,0.0006197235],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7219048,"threshold_uncertainty_score":0.999927,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1985431654","doi":"10.1108/02686900310500514","title":"Audit of accounting program on oral communications apprehension: a comparative study among accounting students","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Communication in Education and Healthcare","field":"Psychology","cited_by":34,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Apprehension; Audit; Communication apprehension; Accounting; Remedial education; Management accounting; Communication skills; Promotion (chess); Psychology; Business; Medical education; Political science; Mathematics education; Medicine; Anxiety","retraction":null,"screen_n_in":null,"score":{"opus":0.120751377909968,"gpt":0.4658426877172942,"spread":0.3450913098073262,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002386234,0.0002364865,0.0004650926,0.0003289673,0.001174715,0.0003111182,0.001356876,0.00009920821,0.001120653],"category_scores_gemma":[0.0003648922,0.0002342889,0.0001349521,0.0005830288,0.000209105,0.0002169983,0.0003000378,0.0009979823,0.0001188604],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001337884,"about_ca_system_score_gemma":0.0001014841,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001224836,"about_ca_topic_score_gemma":0.0001503718,"domain_scores_codex":[0.9960203,0.001582562,0.001089368,0.00030502,0.0005831046,0.0004196641],"domain_scores_gemma":[0.9959802,0.0005554378,0.001534607,0.001289221,0.0005041688,0.0001363348],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002457725,0.0139381,0.8422053,0.00007556904,0.0008954731,0.00002644015,0.06422171,0.0001374078,0.00008094424,0.01500017,0.01528872,0.04788432],"study_design_scores_gemma":[0.00237621,0.0005540142,0.8539817,0.0002449928,0.0001060876,0.00004892806,0.1156878,0.00006622575,0.00001621949,0.0005230239,0.02605561,0.0003392054],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9655637,0.0001313615,0.00008003744,0.0004508201,0.001927177,0.001057206,0.000004085247,0.0001045615,0.0306811],"genre_scores_gemma":[0.9953073,0.00002015994,0.00344109,0.0001701726,0.000362226,0.0001747758,0.00001182629,0.00003200849,0.0004804442],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0514661,"threshold_uncertainty_score":0.9997925,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1522928691","doi":"10.1108/02686900910975369","title":"Culture and corporate voluntary reporting","year":2009,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Calgary","funders":"","keywords":"Typology; Originality; Hofstede's cultural dimensions theory; Globe; Accounting; Voluntary disclosure; Popularity; Phenomenon; Value (mathematics); Turnover; Public relations; Business; Sociology; Political science; Social science; Management; Psychology; Social psychology; Economics; Qualitative research","retraction":null,"screen_n_in":null,"score":{"opus":0.01596956828690151,"gpt":0.217251345743469,"spread":0.2012817774565675,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001802687,0.0003553673,0.000437612,0.0002721841,0.0009801012,0.001627463,0.0003689257,0.00009491484,0.0002923759],"category_scores_gemma":[0.0109513,0.0003336229,0.0001460212,0.0005006875,0.0000806071,0.001869974,0.0002903538,0.0006861991,0.0001546374],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007310029,"about_ca_system_score_gemma":0.00002057249,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006440853,"about_ca_topic_score_gemma":0.00001397699,"domain_scores_codex":[0.9970731,0.00002605728,0.001213394,0.0004853974,0.0005604827,0.0006415492],"domain_scores_gemma":[0.9398386,0.00002423708,0.05966061,0.0002285542,0.0002012287,0.00004679214],"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":[0.000180097,0.0001275498,0.04941688,0.0002773007,0.0001696548,0.003160728,0.0003661524,0.0007042309,0.004723565,0.02629721,0.140635,0.7739416],"study_design_scores_gemma":[0.00195557,0.00009397425,0.2108549,0.0006088736,0.0002601988,0.0006192669,0.0007262307,0.002047996,0.00009203931,0.04985714,0.7316604,0.001223351],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8436473,0.0002858786,0.08024739,0.005048726,0.002426239,0.0003976736,0.000002647103,0.0005396255,0.06740451],"genre_scores_gemma":[0.9774277,0.00006703797,0.00217082,0.005261286,0.01156437,0.000003673224,0.00001668176,0.00004886044,0.003439556],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7727183,"threshold_uncertainty_score":0.9999116,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2591969146","doi":"10.1108/maj-04-2016-1368","title":"Impact of performance audit on the Administration: a Belgian study (2005-2010)","year":2017,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":32,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Performance audit; Joint audit; Accounting; Chief audit executive; Business; Audit evidence; Audit plan; Internal audit; Government (linguistics); Public relations; Political science","retraction":null,"screen_n_in":null,"score":{"opus":0.09025821398292232,"gpt":0.4179106722363375,"spread":0.3276524582534152,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.003965593,0.0001084358,0.0001572895,0.00009279077,0.005094244,0.001313039,0.00100792,0.00005349892,0.001676491],"category_scores_gemma":[0.002587029,0.00007239777,0.0001311035,0.0001031364,0.0004242186,0.0005049989,0.00008156349,0.0003938555,0.00004719433],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001200631,"about_ca_system_score_gemma":0.00112117,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000491992,"about_ca_topic_score_gemma":0.0007305751,"domain_scores_codex":[0.9979638,0.0003702145,0.0003181756,0.0001411875,0.00076034,0.0004462945],"domain_scores_gemma":[0.9983761,0.000209982,0.0006743317,0.0003785701,0.0001523915,0.0002086637],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.003996337,0.00618416,0.2580075,0.0001061266,0.002128209,0.0009333036,0.05340533,0.0004085926,0.001389266,0.1926834,0.2828318,0.1979259],"study_design_scores_gemma":[0.001207914,0.002299479,0.9429076,0.0001035449,0.00003194208,0.00003306433,0.006154043,0.0001382093,0.0001590227,0.001378386,0.0453058,0.0002810075],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9005961,0.000002540827,0.00002206208,0.01495063,0.0005858036,0.0002490147,0.000009874018,0.0000149114,0.0835691],"genre_scores_gemma":[0.9921246,0.00002637534,0.00001994311,0.00005240309,0.002783458,0.000009090495,8.565129e-7,0.000007319834,0.004976013],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6849,"threshold_uncertainty_score":0.9997237,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2163547383","doi":"10.1108/maj-04-2013-0856","title":"Corporate governance, directors' and officers' insurance premiums and audit fees","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Corporate governance; Proxy (statistics); Accounting; Business; Audit; Audit committee; Quality audit; Sample (material); Actuarial science; Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.007820382133306346,"gpt":0.184224983743742,"spread":0.1764046016104357,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001399581,0.0004343319,0.000506069,0.0001942034,0.000896198,0.001571476,0.0004159691,0.0001020548,0.0002190868],"category_scores_gemma":[0.006584366,0.0004236916,0.00009455973,0.0004434216,0.0002302726,0.001806005,0.0006116054,0.0005525525,0.0001305662],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007035297,"about_ca_system_score_gemma":0.00002288709,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002126392,"about_ca_topic_score_gemma":0.00007187145,"domain_scores_codex":[0.9974519,0.00006057839,0.0006134075,0.0006139065,0.0006015596,0.0006586285],"domain_scores_gemma":[0.9820077,0.0001477093,0.01734116,0.0002661443,0.0001704272,0.00006685538],"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":[0.0002827164,0.0001059444,0.2310579,0.0008802046,0.0002310579,0.0001832079,0.0002195576,0.0006313807,0.001794008,0.0459514,0.04512807,0.6735346],"study_design_scores_gemma":[0.00169362,0.00004021254,0.4924769,0.0004366099,0.00009672189,0.00005935096,0.00009227922,0.001472441,0.00004379825,0.00401119,0.4988976,0.0006793097],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9403439,0.0002996522,0.02337212,0.001516597,0.00211968,0.0002934942,0.000008387343,0.0002669656,0.03177924],"genre_scores_gemma":[0.9884387,0.0003049555,0.0006789881,0.001300156,0.007372663,0.00001137664,0.000007545629,0.00008146832,0.001804115],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6728553,"threshold_uncertainty_score":0.9998215,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3033498060","doi":"10.1108/maj-05-2019-2279","title":"The association between voluntary disclosure in audit committee reports and banks’ earnings management","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University; Center for Interuniversity Research and Analysis on Organizations","funders":"","keywords":"Audit committee; Accounting; Chief audit executive; Audit evidence; Joint audit; Internal audit; Business; Audit; Impression management; Audit plan; Corporate governance; Commission; Earnings management; Information technology audit; Earnings; Psychology; Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.007619830028546253,"gpt":0.1939662864344825,"spread":0.1863464564059363,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002999796,0.0003824198,0.000468298,0.0002209582,0.00129756,0.001822904,0.0005547774,0.0001136366,0.0001532059],"category_scores_gemma":[0.006763767,0.0003347876,0.0001524186,0.000783649,0.00008759962,0.00134012,0.001028956,0.001088447,0.0001424831],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002633922,"about_ca_system_score_gemma":0.00001825933,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000172152,"about_ca_topic_score_gemma":0.00009680783,"domain_scores_codex":[0.9964082,0.0001015375,0.001059055,0.0005932166,0.001017361,0.0008206248],"domain_scores_gemma":[0.9823373,0.0002472552,0.01695425,0.0002664747,0.0001291518,0.00006557534],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007135907,0.00002414265,0.8238031,0.0002357318,0.0002899769,0.0008783999,0.000259203,0.0003572258,0.00002970947,0.001459444,0.0655748,0.107017],"study_design_scores_gemma":[0.0007401499,0.0000162825,0.5253412,0.0001449359,0.0001494138,0.00001121585,0.0003893113,0.0002509762,0.000002986386,0.001371952,0.4712769,0.0003046648],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9179613,0.00016917,0.01450418,0.03909942,0.001851898,0.000817344,0.000005203837,0.0002977214,0.02529379],"genre_scores_gemma":[0.9870645,0.0001512857,0.0003111899,0.002505428,0.008152624,0.00002410822,0.00002219826,0.00007637117,0.001692266],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4057021,"threshold_uncertainty_score":0.9999104,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2084932133","doi":"10.1108/02686901111161359","title":"Internal auditing in the Americas","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Internal audit; Accounting; Audit; Latin Americans; Generally Accepted Auditing Standards; Internal control; Business; Consistency (knowledge bases); Public relations; Political science; Accounting information system; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.02066307616320523,"gpt":0.2218997781782148,"spread":0.2012367020150096,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.002713983,0.0003799344,0.0003800075,0.00049468,0.0006951437,0.001163672,0.001471675,0.00007321397,0.001756845],"category_scores_gemma":[0.007103844,0.0003038582,0.0002227493,0.0009420393,0.0001622059,0.001733012,0.0005692226,0.001085467,0.0008730422],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001140425,"about_ca_system_score_gemma":0.00002375231,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001004148,"about_ca_topic_score_gemma":0.0001271975,"domain_scores_codex":[0.9968987,0.0001004775,0.0008645197,0.0004542329,0.0007949831,0.0008871494],"domain_scores_gemma":[0.9840559,0.0001282941,0.01529317,0.0003609463,0.0001325519,0.00002915989],"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":[0.0004064061,0.0005257046,0.10266,0.0003402982,0.000278024,0.00509361,0.005033573,0.0005232633,0.0005961811,0.05998306,0.09020086,0.734359],"study_design_scores_gemma":[0.002831522,0.00009390738,0.2880307,0.0007875497,0.0002145187,0.0004653673,0.008076582,0.001768649,0.00007398502,0.02315067,0.6730939,0.001412636],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5131387,0.00007684524,0.1292783,0.002227525,0.003363796,0.0004727599,0.000002402104,0.000264238,0.3511754],"genre_scores_gemma":[0.9842657,0.00002421477,0.001104461,0.004717142,0.009148793,0.00002381011,0.0000049988,0.00006861681,0.0006422103],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7329463,"threshold_uncertainty_score":0.9999413,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2032984906","doi":"10.1108/02686900310482696","title":"Auditing in support of the integration of management systems: a case from the nuclear industry","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Management Systems","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Manitoba; University of Alberta","funders":"","keywords":"Audit; Quality management system; Internal audit; Business; Function (biology); Process management; Quality (philosophy); Quality audit; Management system; System integration; Risk analysis (engineering); Accounting; Knowledge management; Computer science; Quality management; Operations management; Engineering","retraction":null,"screen_n_in":null,"score":{"opus":0.02860485917051794,"gpt":0.2357659549214279,"spread":0.20716109575091,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003290445,0.0002091803,0.0003554182,0.0002312153,0.0004153747,0.0004073365,0.0005285463,0.0001264572,0.000312611],"category_scores_gemma":[0.0004985443,0.0001382611,0.0001716254,0.0006873542,0.0001075144,0.0006556449,0.0002627045,0.0005826128,0.00002587077],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007254972,"about_ca_system_score_gemma":0.00001903617,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001887056,"about_ca_topic_score_gemma":0.0002602273,"domain_scores_codex":[0.9975612,0.00025627,0.001115137,0.0002305767,0.0005170397,0.0003197802],"domain_scores_gemma":[0.9974672,0.0001339856,0.001867396,0.0003934558,0.0001228108,0.00001512732],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002505022,0.0006011263,0.02416359,0.002590978,0.0009734191,0.00260199,0.00350108,0.007641374,0.001752985,0.817099,0.1243115,0.01451236],"study_design_scores_gemma":[0.009467088,0.0001049963,0.04198654,0.006634037,0.001551256,0.001367235,0.2045905,0.0070159,0.000452836,0.02464292,0.7003245,0.001862196],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.944132,0.00005251731,0.000957974,0.001447471,0.00342629,0.0007392013,0.00001256752,0.00003969222,0.04919224],"genre_scores_gemma":[0.9973739,0.000008542286,0.0001156487,0.0007255478,0.00135845,0.00001203477,0.000004841974,0.00002893196,0.0003721017],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7924562,"threshold_uncertainty_score":0.5638125,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3048641971","doi":"10.1108/maj-04-2019-2267","title":"The effect of religiosity–morality interaction on auditor independence in Egypt","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Islamic Finance and Banking Studies","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of New Brunswick","funders":"","keywords":"Auditor independence; Religious orientation; Religiosity; Independence (probability theory); Audit; Social psychology; Accounting; Psychology; Test (biology); Business; Statistics; Internal audit; Mathematics; Joint audit","retraction":null,"screen_n_in":null,"score":{"opus":0.0109960413079417,"gpt":0.2315483607409163,"spread":0.2205523194329746,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001115772,0.0001501101,0.0002543039,0.00009991937,0.0004187593,0.0002898668,0.0002931815,0.00004884203,0.00002196096],"category_scores_gemma":[0.001176471,0.0001010823,0.0001047682,0.000335528,0.00006031122,0.0004794965,0.000169721,0.000484024,0.0000774589],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004703833,"about_ca_system_score_gemma":0.0000091964,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009136008,"about_ca_topic_score_gemma":0.00003968954,"domain_scores_codex":[0.9987736,0.00005352998,0.000400109,0.0001803064,0.0003444982,0.0002480024],"domain_scores_gemma":[0.998964,0.000212834,0.0006411375,0.0001067845,0.00007148731,0.00000381281],"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":[0.009429342,0.0002428935,0.1639848,0.002114796,0.0004916876,0.0009971824,0.00152989,0.007299379,0.008723447,0.06799918,0.2668906,0.4702968],"study_design_scores_gemma":[0.01610773,0.002624511,0.5764309,0.006036809,0.0006154532,0.00008732625,0.001989486,0.01328262,0.01305149,0.03763601,0.3293536,0.002784083],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9879275,0.00003460843,0.00008144927,0.006123289,0.002514767,0.0001426826,6.331626e-7,0.00003408031,0.003141001],"genre_scores_gemma":[0.9932913,0.00003412061,0.00001382696,0.0006087497,0.00600442,0.000005258205,0.000001270388,0.00001235782,0.00002871991],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4675127,"threshold_uncertainty_score":0.4122017,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2975849860","doi":"10.1108/maj-11-2019-2475","title":"Salary perception and career prospects in audit firms","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Audit; Salary; Accounting; Joint audit; Business; Quality audit; Internal audit; Psychology; Economics","retraction":null,"screen_n_in":null,"score":{"opus":0.01273300225301281,"gpt":0.1975902030787733,"spread":0.1848572008257605,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0007017868,0.0003016024,0.000356257,0.0002520563,0.0004001237,0.001041363,0.0003649526,0.00008509965,0.0007885497],"category_scores_gemma":[0.004671637,0.0003062981,0.00009634838,0.00059694,0.00007862174,0.001644787,0.0005295724,0.0006647675,0.0003741255],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001105683,"about_ca_system_score_gemma":0.00002097689,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001203283,"about_ca_topic_score_gemma":0.00005973032,"domain_scores_codex":[0.997835,0.00003152482,0.0005417412,0.0004961896,0.0005358098,0.0005597161],"domain_scores_gemma":[0.993474,0.00003604744,0.006192759,0.0001436676,0.00009868143,0.00005484999],"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":[0.0004499123,0.0001663252,0.2699397,0.001469498,0.0001770743,0.002287918,0.002389933,0.002436219,0.007278707,0.008609287,0.1001142,0.6046813],"study_design_scores_gemma":[0.003466464,0.0000855849,0.6261583,0.0005528031,0.0001329063,0.00006959001,0.001593701,0.008602649,0.00002736069,0.004763344,0.353449,0.001098325],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9434184,0.0001486906,0.02584318,0.01361088,0.001170143,0.0004837809,0.000003231929,0.0002735721,0.01504814],"genre_scores_gemma":[0.9851305,0.00005820133,0.0005703272,0.004595494,0.009242556,0.0000123182,0.00001139214,0.00006390665,0.0003152878],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.603583,"threshold_uncertainty_score":0.9999956,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2058740832","doi":"10.1108/02686900410530556","title":"A conceptual risk framework for internal auditing in e‐commerce","year":2004,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Information and Cyber Security","field":"Computer Science","cited_by":18,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Windsor","funders":"","keywords":"Accounting; Business; Audit; Internal audit; Certification; Audit risk; Business risks; Risk analysis (engineering); Management; Economics","retraction":null,"screen_n_in":null,"score":{"opus":0.01526878721902198,"gpt":0.2597358634220311,"spread":0.2444670762030091,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001288517,0.000166594,0.000223097,0.0001998023,0.0004638503,0.0006513862,0.0008594538,0.00009481404,0.00005284499],"category_scores_gemma":[0.0009101055,0.0001616682,0.000150662,0.0002762462,0.00006449806,0.001015251,0.0002259522,0.0007673017,0.0000504663],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001871475,"about_ca_system_score_gemma":0.00009488589,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004232283,"about_ca_topic_score_gemma":0.00003148145,"domain_scores_codex":[0.9982946,0.0001012203,0.0006091896,0.0002136001,0.0002998108,0.0004815642],"domain_scores_gemma":[0.9986568,0.0002378956,0.0006649729,0.0002100469,0.0001013477,0.0001289233],"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":[0.0000586375,0.00005994843,0.0004292778,0.00001458763,0.00003353062,0.0000701827,0.01087554,0.003031278,0.00002471314,0.939831,0.0009070768,0.04466427],"study_design_scores_gemma":[0.0096959,0.000643893,0.01183789,0.00118037,0.00003733588,0.0008574607,0.005981543,0.02480032,0.001384682,0.8915019,0.05080152,0.001277198],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1110991,0.00002681065,0.8825905,0.00176405,0.001965913,0.0001506617,0.000005527027,0.0000844799,0.002313026],"genre_scores_gemma":[0.8326972,0.0000181557,0.1648039,0.001063649,0.001359344,0.00001188341,0.000001982791,0.00001089555,0.00003300311],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.7215981,"threshold_uncertainty_score":0.6592637,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2035329342","doi":"10.1108/maj-03-2013-0836","title":"The effects of auditor rotation on client management's negotiation strategies","year":2014,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Negotiation; Audit; Accounting; Business; Auditor independence; Originality; Joint audit; External auditor; Psychology; Internal audit; Social psychology; Political science","retraction":null,"screen_n_in":null,"score":{"opus":0.003630384519192076,"gpt":0.1957666367331279,"spread":0.1921362522139358,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001573359,0.0003091191,0.0002948114,0.0003021179,0.001151848,0.001481304,0.0006342757,0.00006557456,0.00006693515],"category_scores_gemma":[0.006392046,0.0002465035,0.0001783109,0.0004795166,0.0001119499,0.001248762,0.0002727755,0.0003838684,0.0002604904],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009852817,"about_ca_system_score_gemma":0.00001408416,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003310621,"about_ca_topic_score_gemma":0.00001852535,"domain_scores_codex":[0.9973896,0.00009725901,0.0007043095,0.0003561578,0.0009148184,0.0005378117],"domain_scores_gemma":[0.983465,0.0004284118,0.0155318,0.0003472207,0.0002022395,0.00002532141],"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":[0.0002390954,0.0001373312,0.00136634,0.001131961,0.0002636908,0.00005240999,0.000147593,0.006838869,0.001010277,0.3443412,0.03869381,0.6057774],"study_design_scores_gemma":[0.004320767,0.0003080294,0.09394672,0.001508677,0.0004779728,0.00001059324,0.002248119,0.006612713,0.0005549557,0.05396614,0.8350278,0.001017552],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4447102,0.0000744901,0.4326667,0.00208817,0.01411499,0.001118729,0.000001491129,0.0003172314,0.104908],"genre_scores_gemma":[0.9885517,0.00007776636,0.000380668,0.0005790239,0.009337851,0.00003324287,0.000009529077,0.00005631203,0.0009739467],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.796334,"threshold_uncertainty_score":0.9999987,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122740566","doi":"10.1108/maj-01-2013-0801","title":"Effect of <i>guanxi</i> and ethical orientations on Chinese auditors' ethical reasoning","year":2013,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":14,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Manitoba","funders":"","keywords":"Guanxi; Audit; Psychology; Business ethics; Idealism; Relativism; Social psychology; Value (mathematics); Originality; Accounting; China; Public relations; Business; Epistemology; Political science; Law","retraction":null,"screen_n_in":null,"score":{"opus":0.03368341325616198,"gpt":0.3922261457519246,"spread":0.3585427324957626,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.01166592,0.0001803126,0.0003784755,0.0002872562,0.0006970908,0.0008007591,0.0003996085,0.0004552785,0.0006885535],"category_scores_gemma":[0.05553268,0.000115384,0.000122007,0.0006143742,0.000286195,0.0002396784,0.0001397393,0.002387419,0.0001355109],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004072636,"about_ca_system_score_gemma":0.00009724787,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005568863,"about_ca_topic_score_gemma":0.000008752982,"domain_scores_codex":[0.9959992,0.001141392,0.0008026173,0.0003379607,0.00144339,0.0002755083],"domain_scores_gemma":[0.9858888,0.01209934,0.0007933069,0.0003208597,0.000687036,0.0002106238],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001068064,0.000316564,0.1038923,0.0004298823,0.0002461145,0.0001090023,0.01534831,0.003573049,0.01604096,0.1368518,0.2468066,0.4753173],"study_design_scores_gemma":[0.005105246,0.002728274,0.4124393,0.001701101,0.0002019653,0.0006763109,0.003424891,0.006812732,0.003602468,0.5475847,0.01435971,0.001363269],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9706488,0.0000251828,0.003127346,0.01697848,0.005431557,0.0001593468,0.00000286594,0.00002327001,0.003603171],"genre_scores_gemma":[0.9941648,0.0000340522,0.001419334,0.0009403017,0.003214241,0.00001328165,0.000002323387,0.00001538852,0.0001962243],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4739541,"threshold_uncertainty_score":0.9999141,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2073309891","doi":"10.1108/02686901211189844","title":"The effect of board structure and process disclosure on corporate performance in the emerging African markets","year":2011,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa","funders":"","keywords":"Emerging markets; Accounting; Business; Process (computing); Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.01164140151083238,"gpt":0.1930928913054235,"spread":0.1814514897945911,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001179585,0.0001735376,0.0001969717,0.00007278551,0.0004785359,0.000227268,0.0003876174,0.00003600257,0.00002863178],"category_scores_gemma":[0.0001568033,0.00009119653,0.00004819158,0.000408719,0.00009938572,0.00051958,0.00006282829,0.0003420856,0.00000423776],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001398757,"about_ca_system_score_gemma":0.00001182354,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003790794,"about_ca_topic_score_gemma":0.00007243115,"domain_scores_codex":[0.9989111,0.00005492985,0.0003031062,0.0001604463,0.0002998233,0.0002705496],"domain_scores_gemma":[0.9985498,0.00008806768,0.001140987,0.0001584953,0.00005418712,0.000008493348],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001531133,0.00002583989,0.9548085,0.000390599,0.00003722308,0.0001118526,0.0005810319,0.0001931528,0.0001185969,0.001757178,0.001082776,0.03936216],"study_design_scores_gemma":[0.0007004456,0.00009064971,0.9941496,0.0002290165,0.0000350158,0.00001633939,0.0002846964,0.0003248921,0.0001652284,0.001807888,0.002054349,0.0001418681],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9950995,0.00005005967,0.00001282487,0.0004809733,0.0004856143,0.0001911438,0.000002704347,0.00001126923,0.003665943],"genre_scores_gemma":[0.9987617,0.00004240373,0.000008617337,0.0001263857,0.0009943146,0.000007652356,0.000001037272,0.0000154153,0.00004247683],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03934116,"threshold_uncertainty_score":0.3718887,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3084937528","doi":"10.1108/maj-12-2018-2110","title":"Auditors’ judgment subordination and the theory of planned behavior","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Accounting; Audit; Context (archaeology); Business; Subordination (linguistics); Position (finance); Value (mathematics); Originality; External auditor; Going concern; Internal audit; Auditor's report; Psychology; Finance; Social psychology; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.01177143059699502,"gpt":0.2047872394657402,"spread":0.1930158088687452,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001796921,0.0002272492,0.0003496973,0.0001303484,0.0005222197,0.0005372148,0.0004408075,0.0000530588,0.0003981443],"category_scores_gemma":[0.006978837,0.0001722268,0.0001369699,0.000355221,0.0002275014,0.0007725839,0.0004556715,0.0003866923,0.00006578249],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003510895,"about_ca_system_score_gemma":0.00001453076,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003717061,"about_ca_topic_score_gemma":0.000005335686,"domain_scores_codex":[0.9981781,0.00008498717,0.0005755746,0.0002800374,0.000555821,0.0003254343],"domain_scores_gemma":[0.9876189,0.0001746589,0.01187548,0.0001528508,0.0001475718,0.00003055516],"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":[0.003301244,0.0002205229,0.03561477,0.000898831,0.0005491575,0.0003239394,0.002083253,0.001071741,0.002592754,0.3323061,0.07910766,0.5419301],"study_design_scores_gemma":[0.02311359,0.0003201563,0.2316703,0.0008209258,0.00224929,0.00009751891,0.008402034,0.007315514,0.000771117,0.04272541,0.6805054,0.002008698],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7856703,0.0002457094,0.169773,0.0208929,0.003420587,0.001068295,0.00001028925,0.0002340098,0.01868491],"genre_scores_gemma":[0.9891711,0.00003768122,0.000199716,0.002207136,0.008060383,0.00002101256,0.000007452493,0.00003827219,0.0002572272],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6013978,"threshold_uncertainty_score":0.8354824,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1480224398","doi":"10.1108/02686900510570704","title":"Real‐option valuation of research and development investments","year":2005,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Capital Investment and Risk Analysis","field":"Economics, Econometrics and Finance","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Brock University","funders":"","keywords":"Balanced scorecard; Valuation (finance); Exploit; Performance measurement; Passive income; Computer science; Commercialization; Originality; Risk analysis (engineering); Business; Actuarial science; Economics; Accounting; Process management; Marketing","retraction":null,"screen_n_in":null,"score":{"opus":0.1394063429212967,"gpt":0.3078788170860024,"spread":0.1684724741647057,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00209151,0.00007123222,0.0001891744,0.00046723,0.0002753516,0.0001162059,0.00009223564,0.00004563078,0.0001566114],"category_scores_gemma":[0.0000977318,0.00007411584,0.000039337,0.0001956255,0.00007331988,0.000259289,0.00006104023,0.0001439866,0.0001378417],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001505298,"about_ca_system_score_gemma":0.00002133377,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000058219,"about_ca_topic_score_gemma":0.00001687666,"domain_scores_codex":[0.9989349,0.00003290971,0.0005742564,0.0001625051,0.0001049391,0.0001905478],"domain_scores_gemma":[0.9993104,0.00003426207,0.000425091,0.00008493123,0.00007409828,0.00007116026],"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":[0.00004318114,0.0001770995,0.01229112,0.00004598038,0.0002124345,0.000006544412,0.002716962,0.0003637871,0.0006813508,0.9625546,0.001335126,0.01957178],"study_design_scores_gemma":[0.002157415,0.0002451111,0.1412462,0.00013515,0.00002863857,0.00002971876,0.001013666,0.009111432,0.003356396,0.7928716,0.04934734,0.0004573563],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.992328,0.001883788,0.0007546296,0.0005014878,0.0002134811,0.00008765259,0.000003797583,0.00001073391,0.004216399],"genre_scores_gemma":[0.9849831,0.003643803,0.009226211,0.00003839541,0.0006772179,0.00000543414,0.0000120081,0.00001149793,0.001402283],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.169683,"threshold_uncertainty_score":0.3022356,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3108859335","doi":"10.1108/maj-11-2019-2477","title":"The role of the Big 4 and second-tier international networks in redeveloping China’s audit market","year":2020,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Lakehead University","funders":"","keywords":"Accounting; Quality audit; Audit; Business; Sample (material); Joint audit; Big Four; Actuarial science; Economics; Internal audit","retraction":null,"screen_n_in":null,"score":{"opus":0.005734636528152272,"gpt":0.1779304510810619,"spread":0.1721958145529096,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001178506,0.0002123179,0.0002408228,0.0001080386,0.0006261904,0.0008069759,0.0008763286,0.00005842463,0.0004399054],"category_scores_gemma":[0.005106527,0.0001513363,0.0001091068,0.0005103135,0.000130062,0.0005600415,0.001085429,0.0006326916,0.00001099279],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006297159,"about_ca_system_score_gemma":0.00003254812,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007566602,"about_ca_topic_score_gemma":0.0001565998,"domain_scores_codex":[0.998171,0.00005798361,0.0006197163,0.0002846712,0.0004680294,0.0003986232],"domain_scores_gemma":[0.9912693,0.00009618334,0.008348497,0.0001697977,0.00009247415,0.00002378465],"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":[0.0003696327,0.00004229103,0.1003339,0.0001775736,0.0002912559,0.00007994196,0.0005768483,0.004988975,0.000525318,0.01483711,0.0720427,0.8057345],"study_design_scores_gemma":[0.0008593869,0.000008311669,0.253928,0.0002626011,0.00003450685,0.00001086635,0.0007487492,0.02065592,0.0000260527,0.003283918,0.7199219,0.0002597212],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7022219,0.0008775619,0.04421717,0.05314055,0.01221873,0.0009353675,0.000009739791,0.0001701956,0.1862088],"genre_scores_gemma":[0.9887443,0.0001139335,0.000137826,0.001714085,0.008348758,0.000007449286,0.000002268493,0.00003504527,0.000896378],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8054748,"threshold_uncertainty_score":0.7781687,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2802660039","doi":"10.1108/maj-08-2017-1629","title":"Review of SOX in the business ethics literature","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"","keywords":"Scope (computer science); Stakeholder; Audit; Originality; Business ethics; Categorization; Accounting; Empirical research; Engineering ethics; Sociology; Psychology; Business; Public relations; Qualitative research; Political science; Social science; Computer science; Epistemology; Engineering","retraction":null,"screen_n_in":null,"score":{"opus":0.2421734744581353,"gpt":0.4526443223491469,"spread":0.2104708478910116,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0272024,0.00009403009,0.0002310884,0.0002158748,0.0003973634,0.0005881565,0.0009849728,0.0001183231,0.0004383053],"category_scores_gemma":[0.05121102,0.0000514322,0.00007654419,0.002257766,0.000221344,0.0003390401,0.00009007966,0.0009638462,0.00004804568],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002169267,"about_ca_system_score_gemma":0.000254957,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00001532378,"about_ca_topic_score_gemma":0.00003963929,"domain_scores_codex":[0.9967709,0.000841964,0.0008071483,0.0001804973,0.001216405,0.0001831506],"domain_scores_gemma":[0.992847,0.002928881,0.0008974719,0.0004309893,0.002859575,0.00003613046],"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":[0.000144672,0.000342058,0.003102412,0.005929219,0.00004656548,0.0001412403,0.05667847,0.0000915233,0.0008105327,0.06326191,0.6494302,0.2200212],"study_design_scores_gemma":[0.0005289934,0.00008774218,0.0617066,0.04483411,0.00004468705,0.0005711627,0.004048647,0.00008596855,0.0001056394,0.4312659,0.4563755,0.0003450574],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.2327622,0.05968738,0.02540886,0.5801998,0.03895702,0.0009299016,0.00002755532,0.00005221026,0.06197505],"genre_scores_gemma":[0.9409803,0.02746768,0.002683808,0.01799918,0.01037213,0.000006987376,0.000006099646,0.00001734436,0.0004665028],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7082181,"threshold_uncertainty_score":0.956781,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2946083577","doi":"10.1108/maj-07-2018-1938","title":"How do audit fees change? Effects of firm size and section 404(b) compliance","year":2019,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Audit; Accounting; Business; Compliance (psychology); Originality; Section (typography); Price premium; Panel data; Quality audit; Value (mathematics); Economics; Willingness to pay; Econometrics; Advertising; Microeconomics; Psychology","retraction":null,"screen_n_in":null,"score":{"opus":0.01148689918548596,"gpt":0.2034145092570308,"spread":0.1919276100715449,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0007082099,0.000350179,0.0005114787,0.0002530753,0.00041277,0.0012003,0.0004069345,0.0001029951,0.000295749],"category_scores_gemma":[0.00507193,0.000346917,0.0001495699,0.0004827728,0.0000985778,0.002131457,0.000480539,0.0004786638,0.0001224571],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007864601,"about_ca_system_score_gemma":0.00001224971,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000127343,"about_ca_topic_score_gemma":0.00001805153,"domain_scores_codex":[0.9978902,0.00004199159,0.000434256,0.0004729455,0.0006100157,0.0005506433],"domain_scores_gemma":[0.9867412,0.0002400972,0.01250337,0.0002761981,0.0002033587,0.00003579192],"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":[0.0006365839,0.0003916936,0.1648987,0.01459062,0.0008565563,0.0005760313,0.001008194,0.0006110959,0.04545275,0.01518909,0.03522573,0.7205629],"study_design_scores_gemma":[0.00504465,0.0001959133,0.5379815,0.003561011,0.0003348896,0.00009503592,0.000818938,0.00154005,0.0006051773,0.004307942,0.4442095,0.001305443],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9740818,0.0003907428,0.01100126,0.002208468,0.00543789,0.000737133,0.000003016542,0.0001600912,0.005979655],"genre_scores_gemma":[0.9863923,0.0001177418,0.0004260062,0.000736122,0.009722113,0.00002013692,0.00000406312,0.00006631517,0.002515199],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7192575,"threshold_uncertainty_score":0.9998983,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2899158335","doi":"10.1108/maj-02-2018-1794","title":"Audit negotiations","year":2018,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Accounting and Organizational Management","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":"Wilfrid Laurier University","funders":"","keywords":"Audit; Accounting; External auditor; Business; Auditor independence; Negotiation; Officer; Joint audit; Auditor's report; Quality audit; Internal audit; Political science","retraction":null,"screen_n_in":null,"score":{"opus":0.009722139781128788,"gpt":0.2047809326275133,"spread":0.1950587928463846,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.000684198,0.0001899759,0.0001704373,0.0003925674,0.001346037,0.001449105,0.0004161378,0.00005441529,0.003746549],"category_scores_gemma":[0.0006402654,0.0001800046,0.00009241986,0.0007331285,0.0001036513,0.001389696,0.0002903873,0.0002095111,0.004454962],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006301516,"about_ca_system_score_gemma":0.00002872795,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005979194,"about_ca_topic_score_gemma":0.00003208159,"domain_scores_codex":[0.998483,0.00001360753,0.0004066835,0.0002524589,0.0004342537,0.0004099891],"domain_scores_gemma":[0.9987136,0.00003452591,0.000551472,0.0001934471,0.0004840954,0.00002287142],"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":[0.00006564228,0.0001543385,0.01527923,0.0001028237,0.0001815008,0.0001006736,0.0001346913,0.0003912101,0.0007555057,0.1825847,0.7769965,0.02325317],"study_design_scores_gemma":[0.0008137351,0.00002400105,0.02949841,0.0000848047,0.0001220445,0.00004353514,0.0003388239,0.002618302,0.00005799909,0.0292308,0.9367141,0.0004534745],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3564164,0.00007357234,0.08173177,0.02210494,0.01873636,0.0005129956,0.00000547065,0.001162037,0.5192565],"genre_scores_gemma":[0.9418851,0.000004831184,0.001290642,0.005294695,0.04968732,0.000003977415,0.0000168737,0.00004917081,0.001767402],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5854687,"threshold_uncertainty_score":0.9999541,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4285385752","doi":"10.1108/maj-05-2020-2684","title":"Audit committee members’ proximity to corporate headquarters and audit fees","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","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":true},"ca_institutions":"Concordia University; Center for Interuniversity Research and Analysis on Organizations; Carleton University","funders":"","keywords":"Audit committee; Joint audit; Accounting; Audit; Audit evidence; Chief audit executive; Business; Audit plan; Internal audit; Auditor independence; Information technology audit; Sample (material); External auditor","retraction":null,"screen_n_in":null,"score":{"opus":0.01597957271405742,"gpt":0.2084260968592422,"spread":0.1924465241451847,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002457616,0.0004967161,0.0005685912,0.0006218881,0.002946257,0.001609503,0.0009397267,0.00006086662,0.002679047],"category_scores_gemma":[0.003071248,0.0005446431,0.0001838069,0.001073579,0.0001366558,0.001672478,0.002074425,0.001069206,0.0003388421],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003105463,"about_ca_system_score_gemma":0.00005400533,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003610862,"about_ca_topic_score_gemma":0.0001146611,"domain_scores_codex":[0.9961335,0.0001291574,0.0008185913,0.0007537451,0.001190457,0.000974563],"domain_scores_gemma":[0.9828965,0.0001051308,0.01629412,0.0004126198,0.0001836711,0.0001079788],"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":[0.0006660854,0.0003537081,0.033273,0.0005494874,0.0004690354,0.001592436,0.001143862,0.01438597,0.001786332,0.02129616,0.7137999,0.210684],"study_design_scores_gemma":[0.001926442,0.0001448915,0.03145669,0.0001473175,0.0001744036,0.000168811,0.001991336,0.001724653,0.00002354369,0.007867867,0.9533437,0.001030279],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9105303,0.00008795187,0.04467613,0.01956508,0.005170134,0.001087885,0.00002954395,0.000525268,0.0183277],"genre_scores_gemma":[0.9812143,0.00001381913,0.001171394,0.007917267,0.005986682,0.00009992893,0.00002762129,0.0001209605,0.003447972],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2395439,"threshold_uncertainty_score":0.9997005,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1986471037","doi":"10.1108/02686900010353980","title":"Auditor liability to third parties: an international focus","year":2000,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Misrepresentation; Liability; Audit; Accounting; Business; Limited liability partnership; Legal liability; Limiting; Auditor independence; Strict liability; Auditor's report; Political science; Law; Internal audit; Joint audit","retraction":null,"screen_n_in":null,"score":{"opus":0.02216204319811241,"gpt":0.2265980370891132,"spread":0.2044359938910008,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001685315,0.0001687818,0.000475579,0.000186301,0.0003816554,0.0006668728,0.000600576,0.0001105169,0.007867761],"category_scores_gemma":[0.0002840262,0.0002277776,0.000191521,0.0001259412,0.00007768853,0.0008251029,0.00006687988,0.000248107,0.003115851],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003139605,"about_ca_system_score_gemma":0.00002602978,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004570863,"about_ca_topic_score_gemma":0.0001106172,"domain_scores_codex":[0.9977726,0.00005127287,0.00116649,0.0004714223,0.00007821227,0.000459977],"domain_scores_gemma":[0.9986939,0.00004680255,0.0005563525,0.0003388082,0.00005133412,0.0003128123],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001488366,0.001373295,0.1349366,0.0001213063,0.001258414,0.0002677559,0.01264951,0.0127292,0.0002472173,0.4286655,0.1805167,0.2257462],"study_design_scores_gemma":[0.001041884,0.0002416735,0.01727137,0.00004770754,0.0000101975,0.00005303168,0.000253179,0.001265909,0.00006556996,0.1571086,0.8220471,0.0005938012],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7485816,0.00007264626,0.001771888,0.002583234,0.01100256,0.0002312927,0.0001345698,0.000087876,0.2355344],"genre_scores_gemma":[0.979929,0.000102086,0.0006830773,0.0005606712,0.01630206,0.00001812555,0.000008741703,0.00003527305,0.002360939],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6415304,"threshold_uncertainty_score":0.9976603,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4220710374","doi":"10.1108/maj-03-2021-3048","title":"Auditee’s payout policies: does audit quality matter?","year":2022,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Saint Mary's University; University of New Brunswick","funders":"","keywords":"Joint audit; Audit; Accounting; Business; Quality audit; Corporate governance; Information asymmetry; Actuarial science; Finance; Internal audit","retraction":null,"screen_n_in":null,"score":{"opus":0.01223574876151861,"gpt":0.2366601293921635,"spread":0.2244243806306449,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.003456293,0.0005711238,0.0006741659,0.0006882491,0.003474596,0.001977506,0.001596298,0.00007808658,0.02401845],"category_scores_gemma":[0.005108743,0.0005240834,0.0004301333,0.001090656,0.0001635408,0.001785167,0.002641364,0.001387414,0.001932703],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005070223,"about_ca_system_score_gemma":0.00006846923,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001374821,"about_ca_topic_score_gemma":0.0001096221,"domain_scores_codex":[0.994687,0.0002056553,0.001319463,0.0007890459,0.001722875,0.001275948],"domain_scores_gemma":[0.9725699,0.0001714573,0.02635575,0.0006205945,0.0002126301,0.00006964417],"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":[0.0004557614,0.0004962918,0.09533411,0.0008009814,0.0005652315,0.0009208087,0.0009552156,0.01154524,0.002102389,0.04207762,0.7367766,0.1079698],"study_design_scores_gemma":[0.001362739,0.00002994762,0.05080447,0.00008629997,0.0001234294,0.00007394481,0.002177697,0.0002872666,0.00002137068,0.00951265,0.9346304,0.0008898178],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7423428,0.0001374254,0.0853458,0.02592868,0.0164586,0.001014868,0.0001197801,0.001018905,0.1276332],"genre_scores_gemma":[0.9574023,0.00001951867,0.0004042427,0.01190473,0.01686552,0.00008742234,0.00006628034,0.0001590083,0.0130909],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2150596,"threshold_uncertainty_score":0.9997211,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2040046177","doi":"10.1108/02686900310476837","title":"Perennial self‐audit: model and applications","year":2003,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Quality and Management Systems","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Audit; Quality management system; Internal audit; Accounting; Process management; Quality audit; Upgrade; Excellence; Information technology audit; Audit plan; Computer science; Business; Engineering management; Operations management; Joint audit; Engineering; Management system; Quality management","retraction":null,"screen_n_in":null,"score":{"opus":0.01838602081985304,"gpt":0.2272313738226057,"spread":0.2088453530027526,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001310663,0.000206324,0.000239526,0.0002628044,0.0008837539,0.001125775,0.0002259209,0.00006903561,0.0002312012],"category_scores_gemma":[0.000136556,0.0001992868,0.00009255861,0.0002726183,0.00005126189,0.001036845,0.0001268136,0.0002397241,0.0002488011],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003933294,"about_ca_system_score_gemma":0.0000240472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002709389,"about_ca_topic_score_gemma":0.00001825194,"domain_scores_codex":[0.9985384,0.00003860787,0.0004430666,0.0002886351,0.0003090932,0.0003821926],"domain_scores_gemma":[0.9991469,0.00003475755,0.0004822896,0.0001952348,0.0001048465,0.00003599696],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003000436,0.0001671331,0.0009305486,0.0005030054,0.0001533907,0.00003951185,0.0001792488,0.002471534,0.0003938343,0.9460036,0.03891927,0.01020889],"study_design_scores_gemma":[0.001271744,0.00000982296,0.0005047759,0.00006414811,0.0001695196,0.0000645294,0.0007293416,0.01192859,0.000009898768,0.06530547,0.9194566,0.0004855531],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.17198,0.0003637663,0.2397395,0.003863772,0.004035854,0.001706884,0.000009163276,0.001005507,0.5772956],"genre_scores_gemma":[0.9861816,0.00004771215,0.002086893,0.001704228,0.008065738,0.00005754955,0.000008443703,0.00004598766,0.001801908],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8806981,"threshold_uncertainty_score":0.9999111,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}