{"id":"W1687955440","doi":"10.2139/ssrn.1163254","title":"SEC's XBRL Voluntary Program on Edgar: The Case for Quality Assurance","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Quality assurance; Business; Accounting; Turnover; Quality (philosophy); Economics; Management; Marketing","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002868268,0.0001858561,0.0002111924,0.00008294779,0.001240356,0.0001434111,0.0002608272,0.00006876943,0.00001232684],"category_scores_gemma":[0.0006256257,0.000127399,0.0002230791,0.0002572318,0.00007398488,0.0003808807,0.00003772864,0.001107333,0.00005198146],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002257926,"about_ca_system_score_gemma":0.0006731412,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001027933,"about_ca_topic_score_gemma":0.004450786,"domain_scores_codex":[0.997389,0.00002610274,0.0004563301,0.0002365523,0.0002640462,0.001627975],"domain_scores_gemma":[0.99888,0.0001160982,0.0005224729,0.0002391649,0.0002263738,0.00001591491],"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":[0.0007539174,0.001115746,0.03752295,0.0001781504,0.0003969386,0.001273921,0.0002164899,0.0002050724,0.0001160331,0.3370186,0.03246832,0.5887339],"study_design_scores_gemma":[0.003334909,0.0007475866,0.05670575,0.0001262146,0.0002564898,0.01800175,0.002154643,0.001993693,0.00007666715,0.289923,0.6254842,0.001195165],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.990761,0.0006243197,0.001188389,0.002701345,0.0005804199,0.0004571535,0.00000128622,0.0001226755,0.003563451],"genre_scores_gemma":[0.9938806,0.0001730345,0.00008214701,0.0008999455,0.003165708,0.00005259103,0.000006069278,0.0000316751,0.001708179],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5930158,"threshold_uncertainty_score":0.9539941,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02369054207908075,"score_gpt":0.2813521646970736,"score_spread":0.2576616226179928,"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."}}