{"id":"W2158168563","doi":"10.2139/ssrn.1761343","title":"Financial Statement Incentives and Benefits of Voluntary Real-Time Tax Audits","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":false,"ca_institutions":"Quest University Canada","funders":"","keywords":"Audit; Financial statement; Incentive; Business; Accounting; Turnover; Finance; Economics; Microeconomics; Management","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":[0.01099357,0.0003026085,0.0005079819,0.001403212,0.0006169022,0.003136213,0.0007415069,0.002470708,0.007868989],"category_scores_gemma":[0.07436928,0.0003445382,0.0005073913,0.00125666,0.00111759,0.001756661,0.001107062,0.001640193,0.0006679402],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001214057,"about_ca_system_score_gemma":0.002814902,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002990885,"about_ca_topic_score_gemma":0.005417406,"domain_scores_codex":[0.9935542,0.003231687,0.0004377733,0.000288749,0.001086679,0.001400927],"domain_scores_gemma":[0.8588602,0.07682649,0.0454649,0.006662013,0.007324198,0.00486225],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0256688,0.006910298,0.4597265,0.0006055645,0.0006597371,0.0008666406,0.001341825,0.04117416,0.003935899,0.1280289,0.02086962,0.3102122],"study_design_scores_gemma":[0.001843605,0.004722218,0.8255432,0.0003421189,0.0008160241,0.0008847704,0.002806267,0.04903577,0.003212457,0.09122796,0.01935032,0.0002153035],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9590202,0.001159294,0.001662297,0.004579037,0.0001843132,0.00006684098,0.0004312214,0.0001644179,0.0327325],"genre_scores_gemma":[0.9982747,0.0001034902,0.0001339416,0.0001220966,0.00004511323,0.000004611535,0.00004013028,0.000003901207,0.001272053],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01099357,"threshold_uncertainty_score":0.05814028,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01411495018414653,"score_gpt":0.1966114161305692,"score_spread":0.1824964659464227,"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."}}