{"id":"W3210944864","doi":"10.1111/1911-3846.12742","title":"The <scp>SEC</scp> Filing Review Process: A Survey and Future Research Opportunities*","year":2021,"lang":"en","type":"review","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":57,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Process (computing); Quality (philosophy); Compliance (psychology); Accounting research; Public relations; Marketing; Political science; Psychology; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","research_integrity"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.0614567,0.001107828,0.002799388,0.001415498,0.004579541,0.005747953,0.003707236,0.0006103929,0.0001278162],"category_scores_gemma":[0.1203433,0.000850078,0.0005140425,0.006966035,0.001120699,0.002617773,0.005010784,0.006563143,0.0004775739],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002646797,"about_ca_system_score_gemma":0.002314934,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008801674,"about_ca_topic_score_gemma":0.0001572968,"domain_scores_codex":[0.9856244,0.002473506,0.00215803,0.002254207,0.004897702,0.002592111],"domain_scores_gemma":[0.9597,0.01359232,0.0172482,0.002851561,0.006438782,0.0001691084],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000003048252,0.00004157857,0.0004199926,0.09102812,0.0001720018,0.0002020922,0.00004118494,7.617611e-8,5.61759e-8,0.002173347,0.2822226,0.6236959],"study_design_scores_gemma":[0.0001924939,0.00001605307,0.0001104482,0.07717054,0.0001025048,0.00001951911,0.001836522,0.00002025443,6.722299e-8,0.0001913726,0.9200104,0.0003298433],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.00004372851,0.9502431,0.00002437542,0.001500277,0.0006769806,0.003830911,0.00006606784,0.0002248314,0.04338971],"genre_scores_gemma":[0.0001334694,0.9760676,0.00001327327,0.0006896644,0.006607539,0.0009936509,0.001122978,0.0003619593,0.01400985],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.6377878,"threshold_uncertainty_score":0.999395,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2498652309933346,"score_gpt":0.4057658276528677,"score_spread":0.1559005966595332,"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."}}