{"id":"W2023972391","doi":"10.2139/ssrn.1837552","title":"Disclosure Standards, Auditing Quality and Corruption Mitigation: An International Evidence","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"Brock University","funders":"","keywords":"Audit; Language change; Business; Accounting; Quality (philosophy); Quality audit; Quality of evidence; Generally Accepted Auditing Standards; Political science; Law; MEDLINE","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":[],"consensus_categories":[],"category_scores_codex":[0.008043146,0.000496735,0.0007063255,0.00214771,0.0006053099,0.003092346,0.0008557486,0.001473701,0.01108519],"category_scores_gemma":[0.02847689,0.0003191415,0.001139209,0.003823051,0.003195015,0.002030032,0.00145254,0.001894596,0.0006402712],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001130958,"about_ca_system_score_gemma":0.001609356,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009245238,"about_ca_topic_score_gemma":0.009622717,"domain_scores_codex":[0.9958967,0.001900463,0.0003828563,0.000533231,0.00092931,0.0003574553],"domain_scores_gemma":[0.8973578,0.06514225,0.02914906,0.003066765,0.004091519,0.00119259],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00609257,0.001257607,0.8357791,0.003613144,0.004235936,0.0005624272,0.001504948,0.001503414,0.0003909371,0.02443032,0.004299141,0.1163304],"study_design_scores_gemma":[0.0006406026,0.001802014,0.9516876,0.003989949,0.006679881,0.0006125327,0.003207419,0.0007708738,0.001226144,0.01143657,0.01787458,0.00007179563],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7730718,0.1587994,0.001161047,0.01338041,0.0003256658,0.0001018877,0.00148635,0.00001477387,0.05165864],"genre_scores_gemma":[0.9780259,0.01939105,0.0002623613,0.0007114647,0.0001951718,0.000008846513,0.0002596984,0.000006810729,0.001138763],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01108519,"threshold_uncertainty_score":0.04253668,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02869120777069752,"score_gpt":0.2828868477053346,"score_spread":0.2541956399346371,"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."}}