{"id":"W3123722853","doi":"10.1111/1911-3846.12296","title":"Are Related Party Transactions Red Flags?","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":171,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Chartered Professional Accountants of Canada","keywords":"Audit; Business; Accounting; Database transaction; Tone (literature); FLAGS register; Database","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.004399661,0.0003449875,0.0004325318,0.0005794041,0.00457282,0.003239892,0.001998894,0.0002071146,0.001063251],"category_scores_gemma":[0.02123553,0.0003557511,0.0002398412,0.0007196621,0.0005322215,0.006026132,0.0006966747,0.001394766,0.00236549],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001041739,"about_ca_system_score_gemma":0.00009396869,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001384193,"about_ca_topic_score_gemma":0.0001914428,"domain_scores_codex":[0.9959863,0.00007510177,0.000635977,0.0009136793,0.001378492,0.00101048],"domain_scores_gemma":[0.9834217,0.0001821295,0.01388198,0.001619509,0.0008500251,0.00004461503],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002541302,0.0003287755,0.6226232,0.0008711916,0.0003141107,0.0005626696,0.0002442397,0.00009804417,0.001221488,0.007893272,0.2866909,0.07889797],"study_design_scores_gemma":[0.001158896,0.00001007925,0.2452601,0.0004484478,0.00002331791,0.000002781321,0.0005179704,0.00151764,0.00007182339,0.003061852,0.747455,0.0004721041],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4378176,0.0005547578,0.008476826,0.02413881,0.001665671,0.001597578,0.00001713953,0.0009669247,0.5247647],"genre_scores_gemma":[0.9741725,0.00002347373,0.00005911596,0.0005903401,0.001211134,0.00008947905,0.00002620488,0.0001056281,0.02372213],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5363549,"threshold_uncertainty_score":0.9998894,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06829354735211637,"score_gpt":0.3110649792598084,"score_spread":0.242771431907692,"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."}}