{"id":"W4206093932","doi":"10.5430/afr.v11n1p1","title":"A Meta Analysis of Materiality Studies","year":2022,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Materiality (auditing); Accounting; Supreme court; Commission; Audit; Actuarial science; Economics; Law; Political science; Aesthetics","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.05962722,0.003073128,0.01542596,0.01260605,0.00139846,0.004378178,0.002989067,0.002932448,0.004800064],"category_scores_gemma":[0.1387752,0.001746358,0.05303297,0.01248796,0.001249,0.003103119,0.002320835,0.002954376,0.0004848581],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003418673,"about_ca_system_score_gemma":0.003329945,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003611926,"about_ca_topic_score_gemma":0.005881188,"domain_scores_codex":[0.9034062,0.06478569,0.01619959,0.007984629,0.00661956,0.001004318],"domain_scores_gemma":[0.831414,0.1403508,0.0140386,0.007510332,0.005911952,0.0007743283],"domain_codex":null,"domain_gemma":"methods","domain_candidate":"methods","domain_consensus":null,"study_design_codex":"meta_analysis","study_design_gemma":"meta_analysis","study_design_scores_codex":[0.001863839,0.00003300553,0.009966034,0.06924494,0.9119478,0.0002130738,0.0001353712,0.0003351109,0.0002449928,0.0003087143,0.0005390683,0.00516807],"study_design_scores_gemma":[0.0006535042,0.0003865551,0.006588765,0.009004178,0.9800438,0.0001458955,0.0001503649,0.0003576395,0.0001980084,0.0008345271,0.001602521,0.00003436601],"study_design_candidate":"meta_analysis","study_design_consensus":"meta_analysis","genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.03774367,0.9427443,0.01151636,0.001166209,0.001001326,0.001875809,0.00264781,0.0001539979,0.001150612],"genre_scores_gemma":[0.7241477,0.2377589,0.02371446,0.002406941,0.0007788481,0.006521644,0.003445205,0.0001948518,0.001031434],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9403728,"threshold_uncertainty_score":0.3153427,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1148006942114266,"score_gpt":0.3450532676571588,"score_spread":0.2302525734457322,"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."}}