{"id":"W182289913","doi":"","title":"More Talk, More Action: A Changing Role for Corporate Boards and CPAs","year":2005,"lang":"en","type":"article","venue":"Journal of accountancy online/Journal of accountancy","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit committee; Audit; Internal audit; Business; Chief audit executive; Joint audit; Public relations; External auditor; Charter; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002104587,0.0006936482,0.001313533,0.002150764,0.0004476769,0.0008609208,0.001165236,0.0002870522,0.0001263707],"category_scores_gemma":[0.0004145847,0.0005989852,0.0007016365,0.001336326,0.0001644913,0.009431598,0.0002750854,0.0009999215,0.00002128914],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003560655,"about_ca_system_score_gemma":0.000260107,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000326672,"about_ca_topic_score_gemma":0.0001334283,"domain_scores_codex":[0.9945967,0.0000196187,0.002544279,0.000406442,0.001547518,0.0008854268],"domain_scores_gemma":[0.9886712,0.0001317335,0.007674314,0.0004174778,0.002996148,0.0001091532],"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":[0.01176648,0.005531034,0.2045709,0.003668702,0.003570743,0.002845193,0.003240116,0.007718178,0.009746924,0.01755012,0.1897622,0.5400294],"study_design_scores_gemma":[0.009736902,0.0005907488,0.06153211,0.002231381,0.001789637,0.001906696,0.009096644,0.008790255,0.0003567633,0.01326623,0.8890502,0.001652356],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9760033,0.007973199,0.002422529,0.009006088,0.002988378,0.000642879,0.00004943169,0.0000584336,0.0008558013],"genre_scores_gemma":[0.9399542,0.003844965,0.01234315,0.006278884,0.03666417,0.00001592189,0.00003378261,0.0002469673,0.000617998],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.699288,"threshold_uncertainty_score":0.9996461,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03345262060993979,"score_gpt":0.2829246131169907,"score_spread":0.2494719925070509,"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."}}