{"id":"W4388093788","doi":"10.2308/ajpt-2022-185","title":"Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards","year":2023,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Accounting; Audit; Discretion; Business; Accounting standard; Financial accounting; Audit committee; Accounting information system; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.05562405,0.0003321809,0.0008857129,0.002882276,0.001222939,0.009978915,0.001655771,0.001700353,0.005334687],"category_scores_gemma":[0.2904973,0.0003690235,0.0006407067,0.003832833,0.005857536,0.005836722,0.003167374,0.003002248,0.0004914927],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002467087,"about_ca_system_score_gemma":0.004242356,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003677621,"about_ca_topic_score_gemma":0.003245598,"domain_scores_codex":[0.9364946,0.03175985,0.006229193,0.004651409,0.01751043,0.003354427],"domain_scores_gemma":[0.2807359,0.388294,0.2718073,0.02957254,0.02498339,0.004606935],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004563448,0.0002816486,0.7239068,0.0004959409,0.0002917849,0.0002736881,0.003520274,0.008445366,0.000687641,0.1725038,0.004012538,0.08512428],"study_design_scores_gemma":[0.00008946328,0.0003637084,0.7586861,0.0009743751,0.0002127986,0.0003588866,0.004960949,0.01445534,0.001511446,0.203994,0.01426578,0.0001271331],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8411185,0.004788811,0.02088185,0.01855251,0.0002331461,0.0002564697,0.0005371583,0.0001215595,0.11351],"genre_scores_gemma":[0.9974388,0.0002753373,0.00117479,0.0003314481,0.000119624,0.00002699254,0.00005241945,0.00001039503,0.0005701776],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05562405,"threshold_uncertainty_score":0.2941716,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01910711582175036,"score_gpt":0.2631807024290249,"score_spread":0.2440735866072745,"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."}}