{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.01049708,0.0008645629,0.001693304,0.009789032,0.000884279,0.004350764,0.00204559,0.002443943,0.006280229],"category_scores_gemma":[0.03429798,0.0005279379,0.001118505,0.01443923,0.001940399,0.005981954,0.001672737,0.002680646,0.001562035],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002898095,"about_ca_system_score_gemma":0.008997296,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003854541,"about_ca_topic_score_gemma":0.006574572,"domain_scores_codex":[0.9955418,0.001361472,0.001082651,0.0005002454,0.001323389,0.0001904555],"domain_scores_gemma":[0.9550263,0.03411585,0.004002573,0.0007363381,0.005487218,0.00063173],"domain_codex":null,"domain_gemma":"reporting","domain_candidate":"reporting","domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0000658049,0.00006557912,0.001399676,0.06502958,0.0001750879,0.0001977985,0.0008737111,0.0003635571,0.0002852909,0.01131293,0.0308248,0.8894062],"study_design_scores_gemma":[0.00001561248,0.0001104877,0.007427888,0.1858411,0.0005971635,0.001481525,0.002479745,0.0002765785,0.0003412453,0.01089042,0.7904568,0.00008155313],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.000186655,0.9971336,0.000157628,0.001774705,0.0002098171,0.000005950111,0.00002992704,0.000004654355,0.0004970222],"genre_scores_gemma":[0.001516047,0.9973646,0.000306355,0.0004160547,0.0002610764,0.000009302591,0.00003192465,0.000002523044,0.00009210628],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.9895029,"threshold_uncertainty_score":0.05551451,"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."}}