{"id":"W1974175148","doi":"10.2308/jmar-50160","title":"Subordinates as the First Line of Defense against Biased Financial Reporting","year":2012,"lang":"en","type":"article","venue":"Journal of Management Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":50,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Opportunism; Compliance (psychology); Compensation (psychology); Task (project management); Incentive; Quality (philosophy); Control (management); Business; Perception; Line management; Public relations; Psychology; Social psychology; Microeconomics; Economics; Management","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["research_integrity"],"consensus_categories":[],"category_scores_codex":[0.006353728,0.0003618109,0.0003134691,0.000724719,0.0009284194,0.002333769,0.000503493,0.0005859623,0.004497773],"category_scores_gemma":[0.02337524,0.0002048224,0.0001906944,0.000296057,0.001105943,0.0007108197,0.001321755,0.000734202,0.0003853826],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006926209,"about_ca_system_score_gemma":0.0008153341,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001563671,"about_ca_topic_score_gemma":0.001578137,"domain_scores_codex":[0.9955299,0.002562085,0.0002394597,0.0003796284,0.0009465928,0.000342332],"domain_scores_gemma":[0.9599262,0.01290442,0.01440282,0.006518069,0.002865389,0.003383109],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001706392,0.001394584,0.6414801,0.0004657317,0.0002350566,0.001200368,0.03482405,0.002635903,0.08978182,0.04326175,0.00508351,0.1779307],"study_design_scores_gemma":[0.0003263726,0.002678986,0.8809899,0.0004848298,0.0002656807,0.001326546,0.01503053,0.01958417,0.02071053,0.0258088,0.03265854,0.0001350938],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9764106,0.000214691,0.004954393,0.0006927482,0.0000432916,0.00004577024,0.00001657887,0.00006535322,0.01755649],"genre_scores_gemma":[0.997771,0.00002656927,0.001069011,0.00009214373,0.00002688169,0.000009630778,0.00000810382,0.000006291394,0.0009902951],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.999414,"threshold_uncertainty_score":0.03360212,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04328903377551849,"score_gpt":0.3106156500611235,"score_spread":0.267326616285605,"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."}}