{"id":"W1512478124","doi":"10.1506/ap.6.3.6","title":"Reflections on Continuous Reporting and Auditing/Réflexions Sur L'Information Continue Et La VÉrification En Continu","year":2007,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Audit; Quality (philosophy); Business; Accounting information system; Value (mathematics); Information quality; Capital market; Public relations; Political science; Information system; Finance; Computer science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004876832,0.0003698256,0.0003989423,0.0006054231,0.0007003095,0.001178454,0.0002694245,0.0001609017,0.00006969839],"category_scores_gemma":[0.04629366,0.0003951632,0.0001241502,0.0007466961,0.0001677492,0.0039989,0.000232932,0.0006130366,0.0001960367],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001520394,"about_ca_system_score_gemma":0.00004159408,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001027057,"about_ca_topic_score_gemma":0.0002587179,"domain_scores_codex":[0.9970797,0.00004845158,0.00115425,0.0005994393,0.0005344526,0.0005837028],"domain_scores_gemma":[0.9765031,0.0006357475,0.02175972,0.0003815731,0.0006910947,0.00002872323],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001857706,0.0002825722,0.07793861,0.0002640735,0.0001943209,0.00005007322,0.01014943,0.0001765166,0.006883034,0.7860807,0.005051781,0.1127432],"study_design_scores_gemma":[0.00112019,0.00003643755,0.6226496,0.0003283174,0.0001167958,0.00003257691,0.0257136,0.0004792701,0.0002625375,0.003051744,0.3454377,0.0007713016],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6359052,0.00007174886,0.07596575,0.002752758,0.0003789167,0.0005909255,0.000005468165,0.0007389414,0.2835903],"genre_scores_gemma":[0.9946436,0.0000332035,0.0009955162,0.002196144,0.001101563,0.0000396529,0.00004190936,0.0000593497,0.0008890671],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7830289,"threshold_uncertainty_score":0.9998584,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01615987896132737,"score_gpt":0.3015177520476877,"score_spread":0.2853578730863603,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}