{"id":"W3124275162","doi":"10.1111/abac.12087","title":"Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms","year":2016,"lang":"en","type":"article","venue":"Abacus","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Initial public offering; Business; Control (management); Accounting; Quarter (Canadian coin); Finance; Economics; Management","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001341579,0.0001807511,0.0002283612,0.001757968,0.0006807736,0.0009720164,0.0002777337,0.0003786912,0.001651412],"category_scores_gemma":[0.00710411,0.0001420555,0.0001883097,0.001748694,0.0006314646,0.0006312579,0.0008388587,0.0003493831,0.0001321811],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001098208,"about_ca_system_score_gemma":0.001078072,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01679642,"about_ca_topic_score_gemma":0.01809001,"domain_scores_codex":[0.9988292,0.0001402369,0.000233022,0.0001672551,0.0003628113,0.0002674974],"domain_scores_gemma":[0.9823126,0.001741863,0.01349973,0.0006175809,0.0009941505,0.0008340535],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000478373,0.00002519498,0.9948478,0.00001176661,0.00001223288,0.000178594,0.001380869,0.00003978269,0.0002739156,0.0001030576,0.0001274219,0.002951621],"study_design_scores_gemma":[0.000002731353,0.00002768256,0.9981034,0.000005652466,0.00001020397,0.0001799664,0.00101397,0.0001635768,0.0001907301,0.00004160995,0.0002554742,0.000005012237],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9995023,0.00006502513,0.00001101182,0.00006483052,0.000001159194,0.00000367863,0.00004169538,7.411231e-7,0.0003094974],"genre_scores_gemma":[0.9996442,0.00005697038,0.00001262168,0.0000189104,0.00000584399,0.00000216364,0.00007236084,3.110198e-7,0.0001865633],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01679642,"threshold_uncertainty_score":0.03339732,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004386040675387501,"score_gpt":0.1978589054630472,"score_spread":0.1934728647876597,"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."}}