{"id":"W4380303151","doi":"10.1108/medar-09-2022-1809","title":"Mapping the state of expanded audit reporting: a bibliometric view","year":2023,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Originality; Corporate governance; Business; Shareholder; Transparency (behavior); Citation; Political science; Sociology; Public relations; Law; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[{"model":"gemma","categories":["bibliometrics"],"domain":null,"study_design":"observational","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low","status":"direct model label, unvalidated"},{"model":"gpt","categories":["bibliometrics"],"domain":null,"study_design":"design_other","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"high","status":"direct model label, unvalidated"}],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["bibliometrics"],"consensus_categories":[],"category_scores_codex":[0.02223929,0.0005707472,0.001666141,0.2316547,0.002558674,0.0173761,0.001422481,0.001034902,0.005334363],"category_scores_gemma":[0.119155,0.0003836738,0.00109652,0.2777002,0.003471004,0.01068429,0.00658852,0.0007903798,0.0007750848],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003877549,"about_ca_system_score_gemma":0.007520305,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003422249,"about_ca_topic_score_gemma":0.002615903,"domain_scores_codex":[0.9663391,0.007860113,0.006335735,0.002726176,0.01575905,0.0009799548],"domain_scores_gemma":[0.821536,0.1146107,0.02777802,0.008798568,0.02570372,0.001572922],"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":[0.00016432,0.0001184075,0.1812183,0.02268089,0.001015724,0.0006723181,0.0295888,0.002269659,0.002011387,0.09437843,0.01852741,0.6473544],"study_design_scores_gemma":[0.00004740081,0.000257536,0.4380165,0.02374699,0.00181863,0.003016392,0.1051401,0.009434067,0.003901484,0.08910766,0.3252004,0.0003128493],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5587432,0.1458449,0.03568498,0.02346303,0.00107638,0.001282454,0.0384558,0.000984791,0.1944644],"genre_scores_gemma":[0.933509,0.0315026,0.01907961,0.0004462182,0.0007205419,0.0006608691,0.01161691,0.0001114714,0.002352719],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7683453,"threshold_uncertainty_score":0.117614,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1219292149602219,"score_gpt":0.351107099280899,"score_spread":0.2291778843206771,"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."}}