{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009716645,0.0005255786,0.001742216,0.00131283,0.001800985,0.005338142,0.001375357,0.00162768,0.006853109],"category_scores_gemma":[0.03236578,0.0001811806,0.000880628,0.002440672,0.003612263,0.002197808,0.00110463,0.001837328,0.0006397966],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007442052,"about_ca_system_score_gemma":0.01842649,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.2120549,"about_ca_topic_score_gemma":0.3605562,"domain_scores_codex":[0.9945365,0.00190329,0.0002922907,0.0009979324,0.001275644,0.000994351],"domain_scores_gemma":[0.9623708,0.01707631,0.01045612,0.0008610148,0.003499668,0.005736065],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003180094,0.0008839514,0.6974727,0.002938904,0.001934474,0.0003645194,0.003189931,0.001056703,0.0008094601,0.01217361,0.01839563,0.2576],"study_design_scores_gemma":[0.0005876507,0.003111797,0.8908001,0.004188751,0.003435483,0.0004020991,0.02601886,0.003437657,0.001808948,0.01375776,0.05227382,0.0001771848],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7591907,0.09951771,0.002225501,0.09291983,0.002226028,0.0005162171,0.002103944,0.0001094044,0.04119067],"genre_scores_gemma":[0.983805,0.008198038,0.0007580142,0.004097973,0.0005669072,0.00003584714,0.0002849287,0.00003234957,0.00222085],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2120549,"threshold_uncertainty_score":0.4216412,"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."}}