{"id":"W4407345717","doi":"10.62477/jkmp.v25i1.490","title":"Accounting Students’ Perspectives on Fraud and Forensic Topics in the Accounting Curriculum: A Comparison with Professionals","year":2025,"lang":"en","type":"article","venue":"Journal of Knowledge Management and Practice","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Forensic accounting; Accounting; Curriculum; Forensic science; Psychology; Medical education; Engineering ethics; Business; Pedagogy; Engineering; Medicine; Audit","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":[],"consensus_categories":[],"category_scores_codex":[0.00314184,0.0002490223,0.0003467947,0.0005474389,0.000370975,0.0008674607,0.000494598,0.00005189374,0.0000136978],"category_scores_gemma":[0.003626183,0.0001664819,0.0000513802,0.0008941728,0.00008486291,0.001958711,0.0005141152,0.0006152524,0.00001249701],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006454032,"about_ca_system_score_gemma":0.00002004002,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003663668,"about_ca_topic_score_gemma":0.00005993506,"domain_scores_codex":[0.9981198,0.0001141326,0.0005355407,0.0003125671,0.0006302268,0.0002877425],"domain_scores_gemma":[0.992436,0.0005989655,0.006389278,0.0001942324,0.0003692153,0.00001229446],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004971552,0.001455596,0.6752621,0.001031976,0.0004787162,0.0001561563,0.005422146,0.00005280582,0.000002918412,0.1361971,0.01806145,0.1613819],"study_design_scores_gemma":[0.002236236,0.00008512798,0.3937826,0.001704876,0.0005907763,0.00001852777,0.1213935,0.0005803881,0.000001851346,0.0008904653,0.4784068,0.0003088409],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7585062,0.004065292,0.009022248,0.01221377,0.0006239468,0.001022116,4.094535e-7,0.00004006771,0.214506],"genre_scores_gemma":[0.9941547,0.0003265926,0.001117134,0.002413671,0.0006813899,0.00001790816,9.823151e-7,0.00001792748,0.001269723],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4603453,"threshold_uncertainty_score":0.8364944,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01378395627607491,"score_gpt":0.3101456762797044,"score_spread":0.2963617200036294,"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."}}