{"id":"W2116073721","doi":"10.2139/ssrn.1288376","title":"Auditing XBRL-Related Documents: The Case of United Technologies Corporation","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Corporation; Accounting; Business; Audit; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001379383,0.0001186683,0.000143426,0.0002720383,0.000674885,0.00006529952,0.0001974414,0.00007807447,0.00001256885],"category_scores_gemma":[0.0007000993,0.00008257982,0.00008030944,0.0008761769,0.0001218158,0.000562586,0.00006385553,0.00096382,0.0000254004],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001460136,"about_ca_system_score_gemma":0.0003218725,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009072921,"about_ca_topic_score_gemma":0.0007250126,"domain_scores_codex":[0.9984117,0.00001478373,0.0004694054,0.0001216665,0.0001675591,0.0008149217],"domain_scores_gemma":[0.9985268,0.00003473584,0.001029624,0.0001557983,0.0002487164,0.000004288521],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00005456055,0.0001118716,0.01791422,0.00003029252,0.0002226791,0.001004761,0.0001500387,0.000411646,0.0007954573,0.9019516,0.001442394,0.07591048],"study_design_scores_gemma":[0.001544504,0.0001527993,0.002612336,0.0001256632,0.0002242923,0.0255733,0.01256943,0.003679693,0.0004335279,0.9297376,0.02282773,0.0005190797],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9938041,0.0005466369,0.0007340061,0.001135376,0.0002056365,0.000104705,3.091624e-7,0.0001363467,0.003332892],"genre_scores_gemma":[0.9986355,0.0003823317,0.00002087776,0.00007327509,0.000206491,0.000003403559,0.000006208577,0.00001518115,0.0006567211],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0753914,"threshold_uncertainty_score":0.5190738,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01104367034332154,"score_gpt":0.218127771205741,"score_spread":0.2070841008624195,"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."}}