{"id":"W2118220810","doi":"10.2308/ciia-51288","title":"Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC's Concept Release No. 33-9862; 34-75344 File No. S7-13-15, <i>Possible Revisions to Audit Committee Disclosures</i>","year":2015,"lang":"en","type":"article","venue":"Current Issues in Auditing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Section (typography); Commission; Audit; Political science; Business; Association (psychology); Library science; Law; Psychology; Computer science; Advertising","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":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0036843,0.0004582971,0.000728007,0.0001616093,0.0008992273,0.0002350643,0.001870675,0.00009210723,0.0002984008],"category_scores_gemma":[0.06203007,0.0002818386,0.0003573715,0.002182582,0.0004042973,0.0006087438,0.002089849,0.001125576,0.00006266027],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000726974,"about_ca_system_score_gemma":0.0001410334,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001550278,"about_ca_topic_score_gemma":0.0004528741,"domain_scores_codex":[0.9946228,0.0005119659,0.001324937,0.0005291161,0.002336166,0.0006750073],"domain_scores_gemma":[0.9717172,0.001239799,0.02425766,0.001218086,0.001531469,0.00003579144],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00006180091,0.0002356307,0.3243645,0.000438863,0.00009279675,7.294609e-7,0.001197306,0.003780453,0.0002759632,0.0008283331,0.6526363,0.01608731],"study_design_scores_gemma":[0.00120635,0.00007208041,0.2312266,0.007185213,0.0001976137,6.184111e-7,0.002876861,0.003111011,0.001230241,0.0005580932,0.7517674,0.0005679607],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.958583,0.000295104,0.0009518067,0.01179833,0.005880171,0.002435371,0.0009642214,0.0001295471,0.01896243],"genre_scores_gemma":[0.994999,0.00003953257,0.00007921145,0.001733088,0.002063352,0.00008030175,0.00004171821,0.00007199092,0.0008918016],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09913108,"threshold_uncertainty_score":0.9999634,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01602113187374374,"score_gpt":0.2712639935791732,"score_spread":0.2552428617054294,"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."}}