{"id":"W3125460159","doi":"10.1007/s11142-016-9351-5","title":"Late for a very important date: financial reporting and audit implications of late 10-K filings","year":2016,"lang":"en","type":"article","venue":"Review of Accounting Studies","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":62,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"Social Sciences and Humanities Research Council of Canada; Florida Atlantic University; Shanghai University of Finance and Economics; Florida International University","keywords":"Accrual; Audit; Business; Accounting; Quality audit; Sample (material); Corporate finance; Auditor independence; Quality (philosophy); Statutory law; Inherent risk (accounting); Audit evidence; Finance; External auditor; Joint audit; Earnings; Internal audit","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.004707523,0.0001683529,0.0002376473,0.002971084,0.0007497,0.004532785,0.0008641478,0.001173023,0.002055492],"category_scores_gemma":[0.05394519,0.0001752021,0.0003207548,0.004383481,0.001126242,0.003016043,0.000813874,0.001660545,0.000581538],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00102307,"about_ca_system_score_gemma":0.003617787,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009214689,"about_ca_topic_score_gemma":0.01844682,"domain_scores_codex":[0.9972774,0.0008458815,0.000367441,0.0001820964,0.0009773332,0.000349731],"domain_scores_gemma":[0.9232685,0.02390648,0.0359308,0.001514187,0.01355872,0.001821339],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001371933,0.0003323537,0.53882,0.001513544,0.0002346039,0.001195161,0.003575166,0.0004535568,0.0008127659,0.01109405,0.02361524,0.4169816],"study_design_scores_gemma":[0.00004665972,0.0002067443,0.9314505,0.00406886,0.0002326862,0.001552106,0.008218003,0.000562591,0.0008913992,0.008247858,0.04443828,0.00008429652],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7646518,0.1804285,0.00120108,0.02351742,0.001539359,0.00004456827,0.0009472162,0.00005384667,0.02761618],"genre_scores_gemma":[0.947544,0.04518379,0.0005828839,0.001662402,0.0009455258,0.00001263315,0.0004777833,0.00002455777,0.003566412],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009214689,"threshold_uncertainty_score":0.02489609,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02588794915349141,"score_gpt":0.2911618597140861,"score_spread":0.2652739105605947,"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."}}