{"id":"W2995420490","doi":"10.1111/ijau.12174","title":"The impact of the Sarbanes–Oxley Section 404(b) exemption on earnings informativeness","year":2019,"lang":"en","type":"article","venue":"International Journal of Auditing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University","funders":"","keywords":"Business; Repeal; Accounting; Earnings; Audit; Sarbanes–Oxley Act; Control (management); Compliance (psychology); Economics","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":[],"consensus_categories":[],"category_scores_codex":[0.001055653,0.0001479481,0.0001699723,0.0002001731,0.0001974842,0.0002886258,0.000771999,0.00004208369,0.000190343],"category_scores_gemma":[0.004329585,0.00008758828,0.0002857334,0.0002685906,0.00005585059,0.001423703,0.0002268465,0.0004212304,0.00009930863],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002272477,"about_ca_system_score_gemma":0.0000504661,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002376246,"about_ca_topic_score_gemma":0.00001153856,"domain_scores_codex":[0.9981454,0.00003067031,0.0005976952,0.0001062719,0.0009330032,0.0001869431],"domain_scores_gemma":[0.9774254,0.0002122537,0.02138984,0.000147474,0.0008160395,0.000009024554],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006984303,0.0001454616,0.6188482,0.0001234024,0.0008403171,0.00001623733,0.0008695732,0.1318654,0.007342982,0.009207599,0.009158964,0.2208835],"study_design_scores_gemma":[0.001176101,0.00008712326,0.9116313,0.0009104427,0.00003981822,0.00003742093,0.0007803289,0.004634151,0.0006506593,0.0009620664,0.07888352,0.0002070125],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9808698,0.00001503205,0.005299923,0.000832569,0.002337283,0.0001416728,0.000002055819,0.0000166294,0.01048503],"genre_scores_gemma":[0.9971585,0.00001780172,0.00002125465,0.0002681765,0.002004217,0.000001951074,0.000002833119,0.00001778562,0.0005075035],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2927832,"threshold_uncertainty_score":0.5183231,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006462610771921668,"score_gpt":0.2380089596097862,"score_spread":0.2315463488378646,"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."}}