{"id":"W3200180754","doi":"10.1111/1911-3846.12734","title":"The Effect of <scp>SEC</scp> Reviewers on Comment Letters*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Variation (astronomy); Realm; Consistency (knowledge bases); Style (visual arts); Shareholder; Sample (material); Accounting; Quality (philosophy); Psychology; Business; Task (project management); Affect (linguistics); Public relations; Social psychology; Actuarial science; Political science; Economics; Law; Computer science; Finance; Management; History; Corporate governance; Epistemology","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":[0.03258206,0.0002960463,0.0005262124,0.001246034,0.00130875,0.004623567,0.0008850106,0.001363641,0.007500948],"category_scores_gemma":[0.3396918,0.0002451466,0.0005332807,0.001331227,0.001191136,0.001264163,0.00150887,0.001496705,0.001667543],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001442813,"about_ca_system_score_gemma":0.001996526,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002335218,"about_ca_topic_score_gemma":0.004184864,"domain_scores_codex":[0.9474499,0.03418135,0.005953216,0.002876847,0.007988232,0.001550406],"domain_scores_gemma":[0.211974,0.5553141,0.1749635,0.0172355,0.02901391,0.01149886],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005259557,0.0008102776,0.9235774,0.0002657528,0.0005004782,0.0005368167,0.004636694,0.001778173,0.003353762,0.0006862527,0.004631486,0.05396331],"study_design_scores_gemma":[0.0001782957,0.001731939,0.9836713,0.0001378554,0.0002021839,0.0003030047,0.003778711,0.002456419,0.002571996,0.001031554,0.0038445,0.00009238197],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9939224,0.0001811204,0.0004158031,0.000654768,0.00009249119,0.0000658218,0.0001551686,0.00003314147,0.004479207],"genre_scores_gemma":[0.9978935,0.00005432596,0.0003257737,0.0001461676,0.00008456605,0.0000407609,0.00007336892,0.00001701125,0.001364563],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03258206,"threshold_uncertainty_score":0.1723124,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03113551616850322,"score_gpt":0.2916966474589048,"score_spread":0.2605611312904015,"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."}}