{"id":"W2134553015","doi":"10.1109/re.2007.15","title":"Business Process-Based Regulation Compliance: The Case of the Sarbanes-Oxley Act","year":2007,"lang":"en","type":"article","venue":"","topic":"Business Process Modeling and Analysis","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"Universität Wien","keywords":"Sarbanes–Oxley Act; Issuer; Accounting; Compliance (psychology); Business; Legislation; Business process; Process (computing); Work (physics); Work in process; Finance; Computer science; Audit; Engineering; Law; Marketing","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":[0.03153422,0.0006248861,0.0005666575,0.001402753,0.008409995,0.009539315,0.001906684,0.007984749,0.002337961],"category_scores_gemma":[0.04052488,0.0006436553,0.001171674,0.001820123,0.009001404,0.007533578,0.004223336,0.006993543,0.000529975],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008154443,"about_ca_system_score_gemma":0.01461052,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05444296,"about_ca_topic_score_gemma":0.02950374,"domain_scores_codex":[0.9644387,0.02196472,0.001223537,0.001735276,0.008148672,0.002489157],"domain_scores_gemma":[0.9572276,0.0286472,0.003547891,0.004172177,0.005033989,0.001371107],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001787417,0.0004505254,0.008525179,0.0001332665,0.00003658847,0.007939599,0.02657622,0.02515693,0.001101485,0.8929023,0.006608739,0.03039034],"study_design_scores_gemma":[0.0006678432,0.0005880956,0.01170402,0.0006858775,0.0001790302,0.00315045,0.03668114,0.266922,0.005587502,0.3832661,0.2901987,0.0003691538],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5695211,0.001157222,0.1608498,0.04404058,0.0003748863,0.0009677302,0.0001388053,0.0006936701,0.2222562],"genre_scores_gemma":[0.9550877,0.0003396691,0.02941182,0.001564678,0.00005814928,0.0002996915,0.00007511525,0.00008893586,0.01307429],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05444296,"threshold_uncertainty_score":0.1667709,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0343971138327569,"score_gpt":0.2750651448182398,"score_spread":0.240668030985483,"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."}}