{"id":"W1977390479","doi":"10.1506/car.26.3.4","title":"Reducing Restatements with Increased Industry Expertise*","year":2009,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":330,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Chin; Library science; Audit; Citation; Political science; Accounting; Business; Medicine; Computer science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04693593296595866,"score_gpt":0.307942176014281,"score_spread":0.2610062430483223,"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."},"direct_labels":[],"classifier":{"requested":true,"available":true,"version":"metacan-v1-d91a1de5be90","frame_rows_covered":4299418,"decision_targets":["metaresearch","metaepi_narrow","metaepi_broad","bibliometrics","sts","scholarly_communication","open_science","research_integrity","randomized_trial","nonrandomized_trial","observational","systematic_review","meta_analysis","case_report","qualitative","simulation_or_modeling","bench_or_experimental","theoretical_or_conceptual","not_applicable"],"score_encoding":"uint16_le_65535","score_resolution":0.000015259021896696422,"interpretation":"Scores imitate each teacher on the enriched screening sample; they are not calibrated prevalence probabilities for the full frame.","warning":null},"prediction":{"classifier_version":"metacan-v1-d91a1de5be90","candidate_union":["observational","not_applicable"],"consensus_intersection":["observational"],"score_encoding":"uint16_le_65535","score_resolution":0.000015259021896696422,"scores":{"codex":{"metaresearch":0.0017853055619134813,"metaepi_narrow":0.000015259021896696422,"metaepi_broad":0.000015259021896696422,"bibliometrics":0.0020447089341573206,"sts":0.0006103608758678569,"scholarly_communication":0.0002746623941405356,"open_science":0.00015259021896696422,"research_integrity":0.0003509575036240177,"randomized_trial":0.0012207217517357137,"nonrandomized_trial":0.00025940337224383917,"observational":0.11740291447318227,"systematic_review":0.00006103608758678569,"meta_analysis":0.000030518043793392844,"case_report":0.000045777065690089265,"qualitative":0.0061341268024719614,"simulation_or_modeling":0.0007782101167315176,"bench_or_experimental":0.00019836728465705348,"theoretical_or_conceptual":0.0012512397955291067,"not_applicable":0.011108567940794995,"design_other":0.5282978561074235},"gemma":{"metaresearch":0.004440375371938659,"metaepi_narrow":0.000015259021896696422,"metaepi_broad":0.000015259021896696422,"bibliometrics":0.0004882887006942855,"sts":0.0004730296787975891,"scholarly_communication":0.0014038300144960708,"open_science":0.0003509575036240177,"research_integrity":0.023437857633325704,"randomized_trial":0.00039673456931410697,"nonrandomized_trial":0.0004272526131074998,"observational":0.2682383459220264,"systematic_review":0.0012970168612191958,"meta_analysis":0.000030518043793392844,"case_report":0.000030518043793392844,"qualitative":0.0005188067444876783,"simulation_or_modeling":0.0027618829633020525,"bench_or_experimental":0.00039673456931410697,"theoretical_or_conceptual":0.008041504539559013,"not_applicable":0.10547035934996567}},"interpretation":"Scores imitate each teacher on the enriched screening sample; they are not calibrated prevalence probabilities for the full frame."}}