{"id":"W4250139808","doi":"10.1111/1911-3846.12220","title":"Retraction/Rétractation","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Complicity; Misconduct; Sociology; Psychology; Accounting; Management; Political science; Law; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[{"model":"gemma","categories":["research_integrity"],"domain":null,"study_design":"not_applicable","genre":"other","about_ca_system":false,"about_ca_topic":false,"confidence":"low","status":"direct model label, unvalidated"},{"model":"gpt","categories":["insufficient_payload"],"domain":null,"study_design":"not_applicable","genre":"editorial","about_ca_system":false,"about_ca_topic":false,"confidence":"high","status":"direct model label, unvalidated"}],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006834267,0.0002339474,0.0002459154,0.0007574532,0.0005841173,0.001266895,0.0007030442,0.0001777605,0.0002420435],"category_scores_gemma":[0.03310249,0.000244374,0.00007794872,0.001810513,0.0001756188,0.005592477,0.000568468,0.001196716,0.004837403],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001816249,"about_ca_system_score_gemma":0.0002123611,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001611164,"about_ca_topic_score_gemma":0.00004733733,"domain_scores_codex":[0.9962264,0.00007418321,0.0004795687,0.0006194407,0.001906263,0.0006941137],"domain_scores_gemma":[0.9925045,0.0002109934,0.005118662,0.0005184662,0.001598122,0.00004924524],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001791667,0.0001634184,0.196717,0.0002428302,0.00004427687,0.00009440468,0.0002503902,0.0001017734,0.0007214512,0.01998421,0.7220786,0.0594225],"study_design_scores_gemma":[0.0007513754,0.00001873275,0.02812934,0.0001096131,0.000006758582,0.000002807697,0.001213805,0.001642813,0.00005859012,0.004358182,0.9634023,0.0003056288],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3650025,0.0004777837,0.01240358,0.006338953,0.001778444,0.0008706807,0.000003245625,0.0006932551,0.6124316],"genre_scores_gemma":[0.9860327,0.00000712134,0.0001806549,0.001032738,0.003975506,0.00005390775,0.0000683892,0.0000738063,0.00857522],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.6210302,"threshold_uncertainty_score":0.9997699,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.089209638018671,"score_gpt":0.326252815406913,"score_spread":0.237043177388242,"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."}}