{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02796732,0.001326858,0.001164842,0.001859735,0.008882716,0.01034505,0.002904474,0.02265834,0.04269438],"category_scores_gemma":[0.1132968,0.0009672251,0.001318361,0.002704598,0.003809122,0.004674109,0.003107117,0.01944446,0.03117264],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01109653,"about_ca_system_score_gemma":0.02372525,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03199635,"about_ca_topic_score_gemma":0.03380649,"domain_scores_codex":[0.9716652,0.006428282,0.002435416,0.002202559,0.01532519,0.001943334],"domain_scores_gemma":[0.9138556,0.02785197,0.00480534,0.002816251,0.04814886,0.002521979],"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":[0.00001534788,0.00001112002,0.00017939,0.00002619509,0.000002366323,0.00006314008,0.0003050794,0.00003637575,0.000127636,0.00372127,0.9939832,0.001528821],"study_design_scores_gemma":[0.00002967213,0.00003197234,0.00138139,0.0003825065,0.00002035261,0.00005796399,0.001299515,0.000244498,0.0006443362,0.003994504,0.9918321,0.00008126516],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.004410876,0.001645399,0.001720125,0.8030885,0.05664313,0.0006775641,0.002715884,0.0005339372,0.1285646],"genre_scores_gemma":[0.03233109,0.002908687,0.004215374,0.5743968,0.03979764,0.001193909,0.002133493,0.001397508,0.3416255],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.04269438,"threshold_uncertainty_score":0.1479071,"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."}}