{"id":"W2522472911","doi":"","title":"Financial Misstatements in Canada: An Analysis of the Corporate Governance Response to Accounting and Audit Irregularities","year":2016,"lang":"en","type":"article","venue":"28th Annual Meeting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Audit; Corporate governance; Accounting information system; Financial Audit; Finance; Actuarial science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00250657,0.0001170128,0.0002433015,0.0002091857,0.0001775217,0.00006896345,0.0002344862,0.00003364378,0.00002589741],"category_scores_gemma":[0.006197419,0.00008043588,0.00004040016,0.001069215,0.0000461645,0.000502124,0.000221352,0.00007825902,0.000002520863],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001852756,"about_ca_system_score_gemma":0.0006226125,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.5834308,"about_ca_topic_score_gemma":0.8014066,"domain_scores_codex":[0.9982582,0.00006875304,0.0004883169,0.0002813571,0.0005737978,0.0003296001],"domain_scores_gemma":[0.9985831,0.0001641647,0.0006469922,0.0002247127,0.0003614811,0.00001958449],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002261238,0.00001718987,0.9828,0.00003712401,0.00002035434,0.00001070633,0.0001740696,0.0005729122,0.00220109,0.0006503596,0.0005712564,0.01271882],"study_design_scores_gemma":[0.0002513097,0.000008690173,0.9938673,0.0001789465,0.0000421584,2.490022e-7,0.000467693,0.001931312,0.0002201353,0.0002175094,0.002693984,0.0001207567],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9975283,0.00002528273,0.00002718436,0.001803063,0.0001529116,0.0001680243,0.00003618313,0.00001108164,0.0002480431],"genre_scores_gemma":[0.9989672,0.000002409491,0.00006016672,0.0004494945,0.0001110105,0.00001292615,0.000002713342,0.00001054218,0.0003835558],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2179758,"threshold_uncertainty_score":0.7419337,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02609051670328229,"score_gpt":0.2612146144319731,"score_spread":0.2351240977286908,"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."}}