{"id":"W2051133912","doi":"10.1108/02686900610674861","title":"Auditing, integral approach to quarterly reporting, and cosmetic earnings management","year":2006,"lang":"en","type":"article","venue":"Managerial Auditing Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":52,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Earnings; Accounting; Benford's law; Audit; Interim; Business; Quarter (Canadian coin); Earnings response coefficient; Value (mathematics); Originality; Fiscal year; Economics; Psychology; Finance; Political science; Social psychology; Statistics","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00441953,0.0002384264,0.000226975,0.0006072382,0.0004576811,0.001145901,0.0004200139,0.0002356082,0.00174723],"category_scores_gemma":[0.0394562,0.0001392898,0.0001805683,0.000717176,0.00120463,0.0007620382,0.0008363234,0.000649501,0.000174568],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000767729,"about_ca_system_score_gemma":0.001070275,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002037777,"about_ca_topic_score_gemma":0.003563442,"domain_scores_codex":[0.9956192,0.00200811,0.0003540841,0.0003425427,0.001331343,0.0003447547],"domain_scores_gemma":[0.8850676,0.02744524,0.07820904,0.004659917,0.002836274,0.001781885],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008609052,0.0007276718,0.9065243,0.0000950863,0.00007625418,0.0000961401,0.0005682407,0.001182931,0.002272102,0.00155213,0.0003059477,0.08573839],"study_design_scores_gemma":[0.00002222488,0.0006958111,0.9931999,0.00004582828,0.00003567729,0.000226598,0.000492428,0.001967665,0.0013095,0.001137696,0.0008482294,0.0000185473],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9952678,0.0002529849,0.000861479,0.0001877715,0.00000976405,0.00002029853,0.0000177993,0.00001320345,0.003368892],"genre_scores_gemma":[0.9989492,0.00007152933,0.0006063635,0.00002629744,0.000009374019,0.000006519658,0.00001555086,0.000001579394,0.0003135726],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00441953,"threshold_uncertainty_score":0.02337301,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008738977940946786,"score_gpt":0.2069615053385388,"score_spread":0.198222527397592,"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."}}