{"id":"W2132194158","doi":"10.2308/iace-51221","title":"On-Line Gaming, Financial Reporting, and Audit: Chester Games Corp.","year":2015,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland; Dalhousie University","funders":"","keywords":"Goodwill; Revenue recognition; Revenue; Audit; Intangible asset; Context (archaeology); Business; Accounting; Asset (computer security); Finance; Revenue model; Financial accounting; Accounting information system; Computer science; Computer security","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":[0.001093709,0.0004016659,0.0001152941,0.001293771,0.004487435,0.00480291,0.00103685,0.003615735,0.02657495],"category_scores_gemma":[0.003540111,0.0002738256,0.0002258636,0.0008502201,0.002632469,0.002057296,0.002368431,0.00319005,0.001490853],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004723047,"about_ca_system_score_gemma":0.005519104,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09706272,"about_ca_topic_score_gemma":0.1467905,"domain_scores_codex":[0.9974491,0.0006834349,0.0000671277,0.0001791804,0.0007928929,0.000828231],"domain_scores_gemma":[0.9983842,0.0005631053,0.0002872675,0.00007290958,0.0002439033,0.0004486432],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00007896821,0.0004515337,0.03142551,0.0001238019,0.00001665833,0.03371194,0.01219788,0.001399649,0.001127322,0.4347772,0.3511157,0.1335737],"study_design_scores_gemma":[0.00003362398,0.0002011734,0.02869897,0.0006895972,0.00002335424,0.01443935,0.01456796,0.004689049,0.001355969,0.01662558,0.9185937,0.00008164765],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.09247587,0.00305275,0.002025376,0.04984434,0.0007517486,0.000183543,0.0001454417,0.0001259573,0.851395],"genre_scores_gemma":[0.6463541,0.002279663,0.001890235,0.0148647,0.0005716705,0.0001102214,0.00009379315,0.00005040689,0.3337853],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.09706272,"threshold_uncertainty_score":0.1929955,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02553536190507566,"score_gpt":0.2953535693197293,"score_spread":0.2698182074146536,"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."}}