{"id":"W4402845558","doi":"10.1111/1911-3838.12376","title":"Facing Inconvenient Truths When Teaching Financial Accounting<sup>*</sup>","year":2024,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Accounting; Economics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001966719,0.0007657012,0.0006102619,0.0009732809,0.001238907,0.003871817,0.00108055,0.0002218281,0.0008661619],"category_scores_gemma":[0.01215794,0.0007877009,0.0003899597,0.0009966949,0.0002142484,0.005578903,0.0009041099,0.00142275,0.002185415],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004609154,"about_ca_system_score_gemma":0.000122616,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001573738,"about_ca_topic_score_gemma":0.00005001821,"domain_scores_codex":[0.9952074,0.00004704521,0.0007786141,0.001631024,0.001092976,0.001242934],"domain_scores_gemma":[0.9945736,0.000276243,0.004114878,0.0006782787,0.0003192476,0.00003777337],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001333502,0.0004932465,0.09205917,0.002468681,0.0006038085,0.0004446803,0.04001482,0.008009024,0.002239076,0.401261,0.08305255,0.3692206],"study_design_scores_gemma":[0.0009028534,0.00003209941,0.01563592,0.001361823,0.0003194686,0.00002118478,0.01675132,0.06396893,0.00008034901,0.01065923,0.8883845,0.00188237],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8496519,0.001783774,0.06576876,0.003182974,0.001690175,0.0008020756,0.00001642599,0.002730194,0.07437377],"genre_scores_gemma":[0.9865395,0.00002872008,0.001195251,0.001717057,0.008012008,0.00007787361,0.0000285595,0.0002090748,0.002191992],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8053319,"threshold_uncertainty_score":0.9994574,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007248698261759183,"score_gpt":0.2193469341404387,"score_spread":0.2120982358786795,"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."}}