{"id":"W2782700234","doi":"10.1016/j.acclit.2017.12.001","title":"Risk reporting: A review of the literature and implications for future research<sup>✩</sup>","year":2018,"lang":"en","type":"review","venue":"Journal of Accounting Literature","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":162,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"CLARITY; Conceptualization; Consistency (knowledge bases); Actuarial science; Business; Accounting; Empirical research; Incentive; Psychology; Economics; Computer science; Statistics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.01066112,0.0006912763,0.002292848,0.0008078813,0.0007912787,0.001677706,0.001739286,0.0005861752,0.00002614459],"category_scores_gemma":[0.07028262,0.0004229746,0.001494864,0.003904966,0.0002152957,0.0017491,0.0008796686,0.003280021,0.000007977683],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001228914,"about_ca_system_score_gemma":0.0002688472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000006756818,"about_ca_topic_score_gemma":0.000002214067,"domain_scores_codex":[0.9936301,0.0002141693,0.003748848,0.0007003766,0.00105797,0.00064857],"domain_scores_gemma":[0.8708664,0.0004806303,0.1224098,0.001054804,0.005150672,0.00003769542],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001755135,0.0000565739,0.0006484571,0.2582748,0.000353545,0.00001612844,0.0003765319,0.000001208359,6.848051e-7,0.002290091,0.1824675,0.555497],"study_design_scores_gemma":[0.0001660982,0.00002024075,0.0002932075,0.2777791,0.001081086,0.0001709704,0.0000422149,0.000004661597,1.21592e-7,0.001409931,0.718766,0.0002663116],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.000128314,0.9940882,0.0002765116,0.002162981,0.0007707109,0.001691552,0.0001420318,0.00003129017,0.0007084428],"genre_scores_gemma":[0.00008482522,0.9806526,0.0008697844,0.001076634,0.01627045,0.00006816233,0.00009644544,0.0001372925,0.0007437601],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.5552307,"threshold_uncertainty_score":0.9998222,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03486106131478569,"score_gpt":0.337586230768109,"score_spread":0.3027251694533233,"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."}}