{"id":"W2018624967","doi":"10.1506/ap.7.1.2","title":"Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards*/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES ET INTERNATIONALES DE COMPTABILITÉ ET DE VÉRIFICATION","year":2008,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Accounting; Audit; Business; International Financial Reporting Standards; Descriptive statistics; Context (archaeology); Accounting standard; Internationalization; Accounting information system; Financial accounting; Geography","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.05017448,0.0003153197,0.0009203434,0.0051111,0.0132473,0.0173525,0.003435786,0.003473948,0.001721248],"category_scores_gemma":[0.1163725,0.0005181034,0.0008390685,0.008563656,0.01656234,0.003376937,0.005698591,0.005844559,0.0001235028],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1390872,"about_ca_system_score_gemma":0.1249623,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9166441,"about_ca_topic_score_gemma":0.845109,"domain_scores_codex":[0.9029338,0.01840985,0.003846866,0.006467423,0.05400145,0.01434052],"domain_scores_gemma":[0.7976487,0.04832651,0.02090687,0.01210078,0.114102,0.006915157],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001352549,0.00005324843,0.04665791,0.0001298629,0.00005660011,0.0008325802,0.0422515,0.003951608,0.0007408831,0.8467864,0.006966261,0.05143783],"study_design_scores_gemma":[0.0002350405,0.0002780838,0.3840905,0.002069164,0.0003713361,0.001076257,0.09611391,0.01714778,0.004884404,0.1591017,0.3336798,0.0009519231],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6346619,0.002889335,0.007364285,0.05594255,0.0002383233,0.000243044,0.0003842213,0.0001194275,0.298157],"genre_scores_gemma":[0.9931809,0.0003083629,0.00188114,0.001882428,0.0000353514,0.00003747133,0.00007786575,0.00001612392,0.002580271],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1390872,"threshold_uncertainty_score":0.9985368,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01039021145039093,"score_gpt":0.2547255579823454,"score_spread":0.2443353465319544,"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."}}