{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":8,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":8,"direct_label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline (scores rank; they never assert a category)","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12","author_layer_release":"2026-06-26"},"query_hash":"74274d447e89","filters":{"venue":"Pacific Accounting Review"}},"results":[{"id":"W2026941432","doi":"10.1108/par-03-2012-0009","title":"Accounting regulation for charities: international responses to IFRS adoption","year":2013,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Nonprofit Sector and Volunteering","field":"Social Sciences","cited_by":19,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; International Financial Reporting Standards; Originality; Business; Scope (computer science); Context (archaeology); Accounting information system; Accounting standard; Management accounting; Financial accounting; Economics; Political science; Law","authors":[{"name":"Helen Irvine","is_ca":false},{"name":"Christine Ryan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03606834695219405,"gpt":0.3413978537391587,"spread":0.3053295067869647,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002148226,0.000134988,0.0002248789,0.0001201477,0.0005050743,0.0003364753,0.0003105045,0.00007344404,0.001227428],"category_scores_gemma":[0.002161874,0.0001354908,0.0001143105,0.0003387949,0.00004904441,0.0009205343,0.00004979262,0.00009295575,0.0003436517],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001778965,"about_ca_system_score_gemma":0.00007465551,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007370273,"about_ca_topic_score_gemma":0.00005704032,"domain_scores_codex":[0.9984541,0.00007910098,0.0003941699,0.0002946306,0.0004150166,0.0003630036],"domain_scores_gemma":[0.9987528,0.0002855546,0.0001999178,0.0001831773,0.0005031282,0.00007543509],"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":[0.00008831041,0.0001249742,0.2203051,0.005631868,0.0001329181,0.000001496549,0.01756123,0.00001334412,0.009244688,0.03144684,0.1262433,0.5892059],"study_design_scores_gemma":[0.0001842757,0.00002378193,0.03518051,0.005056439,0.00004293649,0.000002123051,0.005436478,0.0003209549,0.00005857798,0.001349581,0.9518982,0.0004461076],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5514984,0.04846796,0.03958581,0.0573247,0.01365123,0.01892409,0.0001153707,0.002026067,0.2684064],"genre_scores_gemma":[0.9817659,0.005678723,0.004021783,0.001263174,0.001692248,0.0006897713,0.00003679568,0.00003633942,0.004815282],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8256549,"threshold_uncertainty_score":0.9996856,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3135547389","doi":"10.1108/par-08-2020-0119","title":"Does tax policy fit in the portfolio of COVID-19 responses?","year":2021,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":13,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Tax reform; Public economics; Economics; Tax policy; Value-added tax; Indirect tax; Business; Market liquidity; State income tax; Economic policy; Monetary economics","authors":[{"name":"Kerrie Sadiq","is_ca":false},{"name":"Richard Krever","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07455055734242237,"gpt":0.319277325669352,"spread":0.2447267683269296,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001435076,0.0001048235,0.000446612,0.0001236715,0.00009218835,0.00004124655,0.0002266538,0.00003187076,0.0007317187],"category_scores_gemma":[0.003130674,0.0000700226,0.0001271446,0.0008920939,0.00005405386,0.00009614888,0.0000605372,0.0001101247,0.0001970892],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006101899,"about_ca_system_score_gemma":0.0001109591,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002186945,"about_ca_topic_score_gemma":0.00005045251,"domain_scores_codex":[0.9987748,0.00005798513,0.0006746817,0.0002568974,0.00005420138,0.0001814428],"domain_scores_gemma":[0.9987147,0.0001781228,0.000610726,0.0004155479,0.00005197636,0.00002886129],"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":[0.00001791976,0.0002011907,0.651616,0.006307531,0.00008024755,0.0000391125,0.002299668,0.00000795346,0.00001242157,0.2676686,0.06105872,0.01069061],"study_design_scores_gemma":[0.0001411379,0.000005468848,0.03854007,0.0004061271,0.000006486759,0.000008902955,0.001017456,0.000006664328,0.000004950561,0.01046977,0.9492653,0.0001276586],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.02211332,0.6188034,0.0005494691,0.09324192,0.0006948063,0.0009118697,0.0003827465,0.00006657986,0.2632358],"genre_scores_gemma":[0.8426945,0.1443417,0.0002116803,0.008303886,0.0001361536,0.00007215461,0.00001067912,0.00001283775,0.004216423],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8882066,"threshold_uncertainty_score":0.8011807,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1480836431","doi":"10.1108/01140581211283913","title":"We<i>must</i>overcome the controversial relationship between management accounting research and practice","year":2012,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Accounting and Organizational Management","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":"University of Lethbridge","funders":"","keywords":"Phronesis; Originality; Argument (complex analysis); Value (mathematics); Context (archaeology); Epistemology; Scientism; Perspective (graphical); Body of knowledge; Knowledge management; Sociology; Engineering ethics; Computer science; Qualitative research; Social science; Engineering","authors":[{"name":"Roger Lindsay","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09040995384971799,"gpt":0.3355787677858178,"spread":0.2451688139360998,"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":[0.01338454,0.0004250237,0.000512716,0.0004187461,0.001845497,0.001254637,0.0007601372,0.0001295461,0.0002166569],"category_scores_gemma":[0.005509251,0.0003314716,0.0001224919,0.002439101,0.0002629727,0.00487938,0.00115437,0.0007827926,0.001905774],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000141547,"about_ca_system_score_gemma":0.00002430968,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001116105,"about_ca_topic_score_gemma":0.00000331522,"domain_scores_codex":[0.9957204,0.0001778429,0.0008472104,0.000617101,0.001513431,0.001124006],"domain_scores_gemma":[0.9942474,0.003368069,0.0007941762,0.0007871627,0.0007528669,0.00005034324],"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":[0.00002782085,0.0001424075,0.7043004,0.006003442,0.000163761,0.000006851717,0.0001881247,0.000002558872,0.000003909009,0.167734,0.1098817,0.01154504],"study_design_scores_gemma":[0.0003832342,0.000006338278,0.108021,0.001645898,0.0005893324,0.00001602914,0.002998565,0.0000301246,6.645422e-7,0.003119382,0.8827581,0.0004313318],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02866132,0.1741955,0.002096458,0.1239046,0.003079694,0.006729768,0.00001959427,0.001110837,0.6602022],"genre_scores_gemma":[0.9805788,0.005287506,0.0006590675,0.006347911,0.005399286,0.0001134646,0.00005928386,0.00009915877,0.001455573],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9519174,"threshold_uncertainty_score":0.9999138,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2993574303","doi":"10.1108/par-10-2018-0078","title":"Managers’ stock-based compensation and disclosures of high proprietary cost information","year":2019,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Calgary","funders":"","keywords":"Business; Equity (law); Accounting; Stock (firearms); Agency cost; Executive compensation; Principal–agent problem; Stock options; Actuarial science; Finance; Marketing; Corporate governance; Shareholder","authors":[{"name":"Luminiţa Enache","is_ca":true},{"name":"Jae Bum Kim","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01156091732770124,"gpt":0.2029453437599853,"spread":0.1913844264322841,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005182085,0.0001566422,0.0003423993,0.0000933596,0.00006952931,0.0001127529,0.000140493,0.00004093383,0.0001430367],"category_scores_gemma":[0.00008773983,0.0001336087,0.00005896042,0.0004218093,0.00003933165,0.002166783,0.00005705453,0.00009544175,0.0003325426],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001652129,"about_ca_system_score_gemma":0.00002140939,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002676579,"about_ca_topic_score_gemma":0.00001098753,"domain_scores_codex":[0.9989386,0.00000845509,0.0004303295,0.0001746796,0.0002873281,0.0001606092],"domain_scores_gemma":[0.9986196,0.00003190773,0.0008697092,0.0002684901,0.0002042681,0.00000605313],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004619415,0.00005122272,0.8307199,0.03035969,0.0000260589,0.000001755965,0.00003023879,0.0001265608,0.00007504561,0.007188127,0.00991543,0.1214597],"study_design_scores_gemma":[0.000791591,0.00001469914,0.6857127,0.006107992,0.0001375932,0.000001475434,0.00006816081,0.002943707,0.00002213254,0.0004339973,0.3033765,0.0003894336],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9643353,0.009479605,0.001886636,0.003101344,0.0006704897,0.00340847,0.00003464539,0.000161183,0.01692234],"genre_scores_gemma":[0.9966999,0.001173789,0.0001306447,0.001667458,0.00009443217,0.00003042742,0.0001210859,0.00001201799,0.000070209],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2934611,"threshold_uncertainty_score":0.5448405,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2027103768","doi":"10.1108/eb037956","title":"The Effect Of Changes In The Audit Systems On Earnings Management Of Korean IPO Firms","year":2001,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Initial public offering; Business; Earnings management; Accrual; Audit; Accounting; Earnings; Cash; Sample (material); Control (management); Finance; Economics","authors":[{"name":"Soon Suk Yoon","is_ca":false},{"name":"June‐Bok Wee","is_ca":false},{"name":"Chang‐Hyun Baik","is_ca":true},{"name":"Gary A. Miller","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009463843908979147,"gpt":0.2264463364422326,"spread":0.2169824925332535,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006057782,0.0003630848,0.0006724334,0.0001606567,0.0002810312,0.0002080176,0.001114017,0.00005549866,0.0000738761],"category_scores_gemma":[0.002512184,0.0002093083,0.0001788116,0.001449746,0.000129335,0.0003291308,0.0003084144,0.0003373954,0.0002228469],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004981103,"about_ca_system_score_gemma":0.00000553155,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002901669,"about_ca_topic_score_gemma":0.00003549119,"domain_scores_codex":[0.9971682,0.0001349247,0.0007841414,0.0004387125,0.0009543873,0.0005196456],"domain_scores_gemma":[0.9870226,0.0005347717,0.01149683,0.0008209056,0.0001160166,0.000008837151],"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":[0.0001323069,0.0001367493,0.2835051,0.05610976,0.0002987836,0.00009355916,0.0002251963,0.0003010207,0.00004538837,0.01150329,0.04376257,0.6038863],"study_design_scores_gemma":[0.0004982,0.00006838884,0.04049963,0.01787673,0.0002990081,0.000005109319,0.0006966639,0.0002533483,0.00001449708,0.00004719534,0.9394328,0.0003084095],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5164852,0.08416966,0.001887205,0.01377489,0.002319425,0.01102306,0.0000109338,0.0003951674,0.3699345],"genre_scores_gemma":[0.9730628,0.0246363,0.00001071977,0.0004640697,0.0004287661,0.0002554224,0.00001357795,0.00004842952,0.001079913],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8956702,"threshold_uncertainty_score":0.8535343,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2341326787","doi":"10.1108/par-07-2015-0030","title":"Cross-quarter differential market reactions","year":2016,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Earnings; Credibility; Interim; Earnings response coefficient; Differential (mechanical device); Audit; Accounting; Earnings quality; Business; Value (mathematics); Economics; Accrual; Statistics; Engineering","authors":[{"name":"Andrew Lee","is_ca":false},{"name":"Chu Yeong Lim","is_ca":false},{"name":"Tracey Chunqi Zhang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01012675153411071,"gpt":0.2355568927786393,"spread":0.2254301412445286,"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":[0.001073512,0.0004037678,0.0005091242,0.0001700655,0.000411419,0.0006043137,0.0005806261,0.00008593899,0.01611115],"category_scores_gemma":[0.00746999,0.0002883543,0.0002719939,0.000620931,0.0001305041,0.002249398,0.0003617023,0.0002348248,0.006695895],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008522618,"about_ca_system_score_gemma":0.00001719099,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007076022,"about_ca_topic_score_gemma":0.000007412071,"domain_scores_codex":[0.9971903,0.00002802496,0.0007853254,0.0007127246,0.0006115367,0.0006720647],"domain_scores_gemma":[0.9887103,0.0001442561,0.01011282,0.0007298209,0.0002784645,0.0000242845],"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":[0.00002383029,0.0001069787,0.1298225,0.006757353,0.0001004243,0.00002035364,0.00001309011,5.78104e-7,0.0006815089,0.00503503,0.3583955,0.4990429],"study_design_scores_gemma":[0.00036529,0.000003664094,0.04173786,0.004624175,0.000128059,0.000005130627,0.00001856497,0.00004082342,0.000007969254,0.0004045115,0.9522246,0.0004393426],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.03875197,0.01029225,0.1605569,0.01481794,0.004375373,0.002392003,0.00003431569,0.00195315,0.7668261],"genre_scores_gemma":[0.9559975,0.005830991,0.0001334613,0.002824188,0.003190217,0.0001520083,0.00002307877,0.0001123878,0.03173617],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9172455,"threshold_uncertainty_score":0.9999568,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4401966021","doi":"10.1108/par-05-2024-0090","title":"Social capital and business strategy","year":2024,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Family Business Performance and Succession","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Business; Social capital; Financial system; Political science","authors":[{"name":"Brian M. Lam","is_ca":false},{"name":"Lina Z. Li","is_ca":false},{"name":"Byron Y. Song","is_ca":false},{"name":"Yao Li","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02196912364377604,"gpt":0.2626313961955941,"spread":0.2406622725518181,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.000576133,0.0002704942,0.0003704871,0.0002030993,0.0003513368,0.001103009,0.000186487,0.00008501985,0.00031138],"category_scores_gemma":[0.00007006228,0.0002119274,0.00008573005,0.00128968,0.00008364205,0.002865195,0.0001566654,0.0002098991,0.0009876483],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002056488,"about_ca_system_score_gemma":0.00004118132,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001026206,"about_ca_topic_score_gemma":0.000006511724,"domain_scores_codex":[0.9985414,0.000006628217,0.0003841601,0.0004192289,0.0003000717,0.0003485699],"domain_scores_gemma":[0.9994577,0.00002824909,0.0001226861,0.0001620506,0.0002188267,0.00001045287],"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":[0.00002263249,0.0000754334,0.0181284,0.09540842,0.00007263303,0.0001094622,0.0001766352,0.00000437594,0.0002668095,0.02944865,0.1456994,0.7105871],"study_design_scores_gemma":[0.0002338361,0.000005160947,0.0326906,0.01190392,0.0002735315,0.00003168243,0.0004663255,0.002466756,0.000002956216,0.002699253,0.948441,0.0007850355],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.3986203,0.4462201,0.0001684219,0.00798496,0.002219149,0.0009189998,0.000006949816,0.001210741,0.1426503],"genre_scores_gemma":[0.9763558,0.01900033,0.00002312516,0.00164665,0.002470267,0.00003821922,0.00006373733,0.00005090098,0.0003509975],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8027415,"threshold_uncertainty_score":0.999934,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1977181914","doi":"10.1108/eb037950","title":"Classification of Foreign Operations For Financial Reporting","year":2000,"lang":"en","type":"article","venue":"Pacific Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Comparability; Consistency (knowledge bases); Accounting; CLARITY; Judgement; Currency; International Financial Reporting Standards; Assertion; Business; Accounting standard; Actuarial science; Economics; Finance; Accounting management; Accounting information system; Political science; Monetary economics; Computer science","authors":[{"name":"Fawzi Laswad","is_ca":false},{"name":"Melvin Roush","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02675189331674727,"gpt":0.2632432595445209,"spread":0.2364913662277736,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002187835,0.000231727,0.0005200689,0.0001065323,0.000346795,0.0001732233,0.0003309855,0.0000657696,0.001022867],"category_scores_gemma":[0.02460369,0.0002255858,0.0002292542,0.0007083812,0.00005739473,0.001083571,0.00006865466,0.0001489777,0.0003048788],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003908533,"about_ca_system_score_gemma":0.00004475223,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00008144403,"about_ca_topic_score_gemma":0.00001577521,"domain_scores_codex":[0.9971912,0.00001203143,0.001611406,0.0004617882,0.0003645079,0.0003590575],"domain_scores_gemma":[0.9806334,0.00006636124,0.01840911,0.000455324,0.0004252204,0.00001062662],"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":[0.00001764629,0.0000920697,0.02824066,0.01042426,0.00003250153,0.000002955136,0.00004281506,0.0001785063,0.0003792198,0.04256194,0.03653567,0.8814918],"study_design_scores_gemma":[0.0002964385,0.00000895852,0.02326655,0.003377822,0.0002107585,0.000003292549,0.0001033311,0.003782342,0.00002073405,0.001141865,0.9674096,0.0003783643],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2017859,0.01943946,0.2486679,0.004708637,0.0009553529,0.007464305,0.00004110367,0.0008982522,0.5160391],"genre_scores_gemma":[0.9894325,0.002272839,0.002276958,0.001836326,0.001287769,0.0003325857,0.0001398218,0.00006203073,0.002359202],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9308739,"threshold_uncertainty_score":0.9998903,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}