{"id":"W3121860804","doi":"10.7282/t3bp0522","title":"The SEC's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Accounting; Quality (philosophy); Quality assurance; Marketing","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":[],"consensus_categories":[],"category_scores_codex":[0.08733153,0.0003346096,0.0003006757,0.002108267,0.00436366,0.00759989,0.002032135,0.003813851,0.002064567],"category_scores_gemma":[0.1979977,0.0007107425,0.0004051277,0.002730129,0.007011567,0.009844476,0.00337256,0.00676313,0.0008475173],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006836914,"about_ca_system_score_gemma":0.01471604,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03240454,"about_ca_topic_score_gemma":0.03048482,"domain_scores_codex":[0.9434702,0.03020013,0.003607066,0.002720772,0.01592501,0.004076785],"domain_scores_gemma":[0.6342077,0.2185055,0.03802314,0.05548128,0.04981771,0.003964658],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"qualitative","study_design_scores_codex":[0.0004037839,0.0007916936,0.1831185,0.0002666881,0.00004186731,0.002737823,0.03613573,0.002533179,0.005092949,0.1946571,0.05620377,0.5180169],"study_design_scores_gemma":[0.0002906586,0.002733695,0.3690057,0.002315689,0.00008909147,0.003415589,0.03215365,0.016601,0.01999814,0.04104347,0.5116875,0.0006658471],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6966501,0.001920719,0.06887681,0.1160634,0.0007637796,0.001032855,0.0005730429,0.002521562,0.1115977],"genre_scores_gemma":[0.9354265,0.0005298874,0.02955413,0.0132007,0.0001950256,0.0002688454,0.0003873152,0.0002696219,0.02016812],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08733153,"threshold_uncertainty_score":0.4618588,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02287735939603169,"score_gpt":0.2843820575278963,"score_spread":0.2615046981318646,"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."}}