{"id":"W3125308928","doi":"10.1111/1911-3846.12283","title":"Example‐Based Reasoning and Fact‐Weighting Guidance in Accounting Standards","year":2016,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Deloitte Foundation","keywords":"Weighting; Accounting; Database transaction; Accounting information system; Business; Economics; Actuarial science; Computer science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.02017878,0.0003821356,0.0003926948,0.001462538,0.00099436,0.004536889,0.000941203,0.00198348,0.004102237],"category_scores_gemma":[0.1286583,0.000539565,0.0004361816,0.0009585849,0.005699037,0.006990077,0.002165179,0.002759131,0.0003769921],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001767846,"about_ca_system_score_gemma":0.00178559,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002381843,"about_ca_topic_score_gemma":0.002451768,"domain_scores_codex":[0.9752759,0.01439906,0.001638884,0.001904546,0.006139568,0.000642157],"domain_scores_gemma":[0.8471987,0.08799775,0.03364483,0.01876596,0.0102727,0.002120106],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001202521,0.0009982138,0.1003134,0.0008947619,0.000294135,0.0006121128,0.04683119,0.01667445,0.03335837,0.5328631,0.004064614,0.2618932],"study_design_scores_gemma":[0.0003897778,0.001107787,0.1418021,0.0009647025,0.0003111107,0.0008806379,0.01201024,0.0693088,0.02537989,0.6955484,0.05181937,0.00047726],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8726852,0.0006542535,0.06251442,0.004595579,0.00007757854,0.0001628019,0.00008577504,0.0002739482,0.05895036],"genre_scores_gemma":[0.9840959,0.0001000902,0.01477349,0.0002456824,0.00001512905,0.00002582652,0.00003226743,0.00001900482,0.0006924847],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02017878,"threshold_uncertainty_score":0.1067169,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04574654586971481,"score_gpt":0.3057019347902766,"score_spread":0.2599553889205618,"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."}}