{"id":"W4391016449","doi":"10.2308/horizons-2022-152","title":"Replication of Audit and Financial Accounting Research: We Do More than We Think","year":2024,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University; Western University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Replicate; Replication (statistics); Accounting; Audit; Context (archaeology); Accounting research; Business; Biology; Statistics","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003565502,0.0003729241,0.0003993624,0.0008607343,0.0007069235,0.001470693,0.0007962924,0.0001957824,0.0001554424],"category_scores_gemma":[0.01462011,0.000375235,0.0001436448,0.002313867,0.0003145199,0.002788229,0.001220087,0.0008790891,0.0003820666],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001038286,"about_ca_system_score_gemma":0.0001096339,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008536906,"about_ca_topic_score_gemma":0.0001046417,"domain_scores_codex":[0.9960833,0.00003462396,0.0006780967,0.001244595,0.001134271,0.0008250697],"domain_scores_gemma":[0.9942587,0.0003953948,0.003768714,0.001048088,0.0005024214,0.00002665621],"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":[0.00005706508,0.0001220839,0.04599329,0.003899095,0.0001349205,0.00007529873,0.002385007,0.00007793291,0.004689807,0.2152018,0.0989074,0.6284564],"study_design_scores_gemma":[0.0003717144,0.00003551171,0.03584137,0.002301378,0.0001446388,0.000008122615,0.001496032,0.003733519,0.0002680829,0.01880692,0.9363478,0.0006449434],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9473787,0.004372973,0.009401735,0.01551133,0.001415786,0.0009996388,0.00002475834,0.0009820946,0.01991301],"genre_scores_gemma":[0.9934226,0.000627672,0.0004735232,0.0003013289,0.003575153,0.00006124964,0.00002914685,0.0001149336,0.001394443],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8374404,"threshold_uncertainty_score":0.9998699,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02715588728992355,"score_gpt":0.2831496017592065,"score_spread":0.2559937144692829,"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."}}