{"id":"W4324141454","doi":"10.1111/1911-3838.12331","title":"Financial Reporting & Assurance Standards (FRAS) Canada Corner","year":2023,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Legal and Policy Issues","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Citation; Accounting; Library science; Finance; Business; Political science; Computer science; Actuarial science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.01055483,0.0008140315,0.0006201202,0.006291431,0.01874039,0.01892662,0.003079934,0.01152968,0.1088445],"category_scores_gemma":[0.0419044,0.001216672,0.0006547493,0.005456272,0.004733502,0.004734227,0.001854774,0.007308937,0.01264884],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08478486,"about_ca_system_score_gemma":0.2314564,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.980943,"about_ca_topic_score_gemma":0.9774224,"domain_scores_codex":[0.9843052,0.001195559,0.0006350943,0.001050566,0.01056743,0.002246124],"domain_scores_gemma":[0.9287114,0.009457861,0.002128074,0.002046732,0.05363001,0.004025915],"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":[0.00001636251,0.00003592675,0.001255995,0.00006099562,0.00000565174,0.00007058671,0.0003534142,0.0002418242,0.0001402894,0.1955141,0.7776709,0.02463403],"study_design_scores_gemma":[0.00001479363,0.000009822583,0.005336963,0.0002034992,0.000007584016,0.00003912163,0.0005416838,0.0008839772,0.0003504575,0.01011252,0.9824285,0.00007107289],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.005011603,0.003525832,0.001885553,0.2414474,0.002949721,0.0003165449,0.006198473,0.0009304655,0.7377343],"genre_scores_gemma":[0.04409184,0.00181405,0.003186211,0.01571137,0.000620337,0.0001024107,0.0008880164,0.0002107151,0.933375],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.1088445,"threshold_uncertainty_score":0.6151601,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03527237819098022,"score_gpt":0.3696938655560167,"score_spread":0.3344214873650365,"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."}}