{"id":"W4409175116","doi":"10.1177/0148558x251319879","title":"Can Whistleblowing Improve Organizational Effectiveness? Evidence From Financial Reporting Misconduct","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Misconduct; Business; Accounting; Finance; Actuarial science; Political science; Law","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":[0.05591778,0.0004392025,0.0006931112,0.00275501,0.001733604,0.003678488,0.003344172,0.002687126,0.01477306],"category_scores_gemma":[0.307124,0.0005175829,0.001351355,0.002379373,0.003553726,0.005188428,0.004065279,0.003094982,0.001497967],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001933002,"about_ca_system_score_gemma":0.003646255,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008365093,"about_ca_topic_score_gemma":0.008644174,"domain_scores_codex":[0.9451301,0.03617828,0.003926123,0.004002623,0.007274474,0.003488399],"domain_scores_gemma":[0.4026985,0.3317706,0.2023155,0.02967119,0.02039968,0.0131446],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008931961,0.001795041,0.895325,0.00109791,0.0009749512,0.0001394233,0.002538321,0.0004719684,0.0000634242,0.003066637,0.005036212,0.08859791],"study_design_scores_gemma":[0.0001549296,0.001329506,0.9796668,0.002281312,0.0008094284,0.0001383649,0.003627122,0.0006780361,0.0002547052,0.004071296,0.006947963,0.00004064222],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9296269,0.01926708,0.001397788,0.02440343,0.0003191509,0.0002398427,0.0008595333,0.0000523745,0.02383403],"genre_scores_gemma":[0.9952087,0.001855586,0.0004208789,0.001537067,0.0001591874,0.00005727452,0.000151575,0.0000137348,0.0005960234],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05591778,"threshold_uncertainty_score":0.295725,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01096226046723925,"score_gpt":0.2376065441151218,"score_spread":0.2266442836478826,"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."}}