{"id":"W4281287107","doi":"10.1111/1911-3838.12313","title":"The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 2)*","year":2022,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval; Université du Québec à Trois-Rivières","funders":"","keywords":"Audit; Misconduct; Verdict; Law; Professional conduct; Supreme court; Political science; Work (physics); Psychology; Management; Accounting; Business; Engineering","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002456196,0.0004061217,0.000266508,0.0001435205,0.00529991,0.001504374,0.001247684,0.00003211058,0.0009652347],"category_scores_gemma":[0.002089746,0.0002768635,0.0001885228,0.0006857242,0.0001964884,0.0008994934,0.001759723,0.0008566977,0.0003105213],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003119147,"about_ca_system_score_gemma":0.00002867182,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006967769,"about_ca_topic_score_gemma":0.001403852,"domain_scores_codex":[0.9968254,0.0001565268,0.000424151,0.0008104835,0.00108928,0.0006941794],"domain_scores_gemma":[0.993503,0.0004027566,0.004931122,0.0009347291,0.0002129048,0.00001551576],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0005982938,0.003260865,0.4833796,0.0001824123,0.001935414,0.005146293,0.1400988,0.007016593,0.00007216573,0.08509599,0.2178551,0.0553585],"study_design_scores_gemma":[0.000693623,0.00008335788,0.02155804,0.00002695802,0.0001467052,0.00007386702,0.5347187,0.0004822568,0.000003405657,0.0008868594,0.440864,0.000462231],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9627678,0.0002682415,0.0002663206,0.006904264,0.001052283,0.001383157,0.000007676105,0.0003161003,0.02703419],"genre_scores_gemma":[0.9915096,0.0000110923,0.00001259634,0.002100454,0.001704168,0.000361879,0.000004758126,0.00009114449,0.004204331],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4618216,"threshold_uncertainty_score":0.9999683,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01569857109344311,"score_gpt":0.236349392976016,"score_spread":0.2206508218825729,"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."}}