{"id":"W4401542038","doi":"10.3390/jrfm17080353","title":"The Role of Artificial Intelligence in Eliminating Accounting Errors","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Computer science; Accounting; Software; Certification; Principal (computer security); Accounting research; Artificial intelligence; Business; Economics; Computer security; Management","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.01698258,0.0005089714,0.0003102373,0.002095896,0.001153188,0.00433085,0.0009426304,0.000805182,0.001696586],"category_scores_gemma":[0.1023472,0.0001832846,0.0003150086,0.001338032,0.003380471,0.003636212,0.002313937,0.001496346,0.0003094226],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001055162,"about_ca_system_score_gemma":0.003956129,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001722325,"about_ca_topic_score_gemma":0.001506641,"domain_scores_codex":[0.9717386,0.01819267,0.001011288,0.0008904043,0.007258376,0.0009088081],"domain_scores_gemma":[0.807478,0.1499679,0.01816167,0.009278206,0.01310292,0.002011291],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0003242262,0.0008276636,0.08441595,0.0009255887,0.0001889825,0.0003385645,0.01001607,0.00836537,0.003480529,0.0527113,0.0030281,0.8353776],"study_design_scores_gemma":[0.0003296559,0.003848474,0.4133684,0.004933101,0.0007830877,0.002262021,0.02992415,0.09718245,0.02317565,0.2772745,0.1465367,0.0003818223],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7642942,0.007014125,0.06757511,0.01969758,0.0003081618,0.0003560433,0.00005621745,0.0005221777,0.1401764],"genre_scores_gemma":[0.9771881,0.001007644,0.01986998,0.0008146919,0.00009899323,0.00004406514,0.00001473944,0.00002862701,0.0009331033],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01698258,"threshold_uncertainty_score":0.08981347,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006192638304765755,"score_gpt":0.2131555654994039,"score_spread":0.2069629271946381,"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."}}