{"id":"W2249801089","doi":"","title":"The More Things Change ... Have US Corporate Collapses Had an Effect on the Management Practices of Canadian Public Accounting Firms","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Management accounting; Business; Public accounting; Economics; Audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.003817888,0.0003573722,0.0004509167,0.001992699,0.008485019,0.01240055,0.001151174,0.003083088,0.02060133],"category_scores_gemma":[0.01799879,0.000220422,0.000495412,0.005266158,0.008571029,0.008667009,0.00203644,0.005079969,0.002856986],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0367623,"about_ca_system_score_gemma":0.03722025,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8725774,"about_ca_topic_score_gemma":0.9094815,"domain_scores_codex":[0.9952222,0.0005123552,0.0001049199,0.0004132341,0.00174895,0.001998428],"domain_scores_gemma":[0.9829141,0.001043202,0.002415569,0.0006486851,0.009232759,0.003745758],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.000301658,0.0001763012,0.1231621,0.0004722495,0.000178179,0.0002914134,0.02952545,0.0004004682,0.001294842,0.06552476,0.5423379,0.2363347],"study_design_scores_gemma":[0.00002219204,0.00005907604,0.264332,0.000562301,0.00007523497,0.0001400064,0.05232661,0.0001584244,0.0005403369,0.01222349,0.6693989,0.0001614015],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.1064177,0.02578562,0.0004602108,0.7936462,0.003950173,0.00001440025,0.001972943,0.00009389163,0.06765892],"genre_scores_gemma":[0.7630437,0.03841131,0.0007376269,0.1376366,0.003437223,0.00001901533,0.001678032,0.000178659,0.05485772],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1274226,"threshold_uncertainty_score":0.2667304,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03634892831376695,"score_gpt":0.2489822171971718,"score_spread":0.2126332888834049,"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."}}