{"id":"W2886805932","doi":"10.1108/mf-03-2018-0097","title":"SOX vs C-SOX: which one works better?","year":2018,"lang":"en","type":"article","venue":"Managerial Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland; Concordia University","funders":"","keywords":"Legislation; Legislature; Accounting; Government (linguistics); Business; Sample (material); Sarbanes–Oxley Act; Political science; Law; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0002723245,0.0002937959,0.0003542292,0.0001219898,0.0003348015,0.0004504246,0.0005845877,0.0001338954,0.0004558231],"category_scores_gemma":[0.00009888778,0.0003142823,0.00008577881,0.001236297,0.0001358276,0.001643169,0.0002917667,0.0001985534,0.004262438],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003656554,"about_ca_system_score_gemma":0.00002507775,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005666516,"about_ca_topic_score_gemma":0.0008592873,"domain_scores_codex":[0.9981379,0.000008881033,0.0003542581,0.0006000074,0.0003234564,0.0005754776],"domain_scores_gemma":[0.9986914,0.00001948031,0.0004053692,0.0006285436,0.0002436057,0.00001157741],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001899008,0.0005668379,0.06742233,0.000591066,0.0001183026,0.0002124313,0.0001532699,0.0001611073,0.002251647,0.1703347,0.4731621,0.2831272],"study_design_scores_gemma":[0.000916415,0.0000381168,0.2168336,0.0002560331,0.00003595962,0.000001053333,0.000008968273,0.0006980456,0.0001704671,0.005399651,0.7751468,0.000494856],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9275225,0.000149934,0.00468547,0.006140808,0.003513659,0.000399875,0.0000103391,0.0002974558,0.05727996],"genre_scores_gemma":[0.98018,0.00008580419,0.0006613536,0.005166989,0.01070473,0.0000402052,0.00002113747,0.00005336136,0.0030864],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3019847,"threshold_uncertainty_score":0.9999309,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01480689040705654,"score_gpt":0.1992513136558564,"score_spread":0.1844444232487999,"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."}}