{"id":"W2161793810","doi":"10.5539/ibr.v3n4p241","title":"Audit Recognition to Falsified Methods in Financial Statements of Listed Companies in China","year":2010,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; China; Business; Financial Audit; Cash flow; Finance; Accounting management; Substance over form; Economics; Accounting information system; Accounting standard; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["research_integrity"],"consensus_categories":[],"category_scores_codex":[0.006092273,0.0001611616,0.0002062578,0.002959827,0.001124605,0.00148437,0.000458157,0.0004885978,0.0009920057],"category_scores_gemma":[0.01688259,0.0001640255,0.0001903543,0.002855335,0.001224741,0.00126706,0.0009487311,0.0004073933,0.00007897995],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003372379,"about_ca_system_score_gemma":0.003383055,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03822581,"about_ca_topic_score_gemma":0.04040353,"domain_scores_codex":[0.9957641,0.001011202,0.0004534236,0.0003300347,0.001876645,0.000564573],"domain_scores_gemma":[0.9813281,0.003874201,0.007515167,0.00119348,0.005464273,0.000624707],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003597152,0.0001054761,0.8627126,0.0001487749,0.00003404067,0.0010475,0.01002944,0.002750325,0.002151501,0.009771945,0.002452693,0.108436],"study_design_scores_gemma":[0.00002812394,0.00007941818,0.9531237,0.00009759216,0.00005200598,0.0004426178,0.006159679,0.02510577,0.003472612,0.005633459,0.005749729,0.00005535232],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996335,0.0001946347,0.0007656172,0.0003929819,0.00001499783,0.0000234044,0.00004550808,0.00001126637,0.002216618],"genre_scores_gemma":[0.9987016,0.00008760547,0.0004002581,0.00002512501,0.00000724384,0.00000476247,0.00004766717,0.000001664412,0.0007240415],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9995114,"threshold_uncertainty_score":0.07600665,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07195076624035283,"score_gpt":0.4118174097980958,"score_spread":0.339866643557743,"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."}}