{"id":"W4410210358","doi":"10.3390/jrfm18050256","title":"Voluntary Audits of Nonfinancial Disclosure and Earnings Quality","year":2025,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Accounting; Audit; Earnings quality; Turnover; Earnings; Voluntary disclosure; Economics; Accrual; 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":[0.009658228,0.0002356846,0.0003392032,0.001356079,0.0006785001,0.00234101,0.0008441274,0.0008712992,0.00258726],"category_scores_gemma":[0.1102152,0.0002020002,0.0002979618,0.00131873,0.001133944,0.001338107,0.001238334,0.001323561,0.0003332737],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001455473,"about_ca_system_score_gemma":0.001885284,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007739547,"about_ca_topic_score_gemma":0.009624103,"domain_scores_codex":[0.9914977,0.003675251,0.0008485044,0.0004678715,0.002649558,0.0008610781],"domain_scores_gemma":[0.5783969,0.1151617,0.2655177,0.01611639,0.01848053,0.006326916],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003036322,0.0006096755,0.9778659,0.00004043625,0.00006832061,0.00005071088,0.0005505357,0.000934228,0.000255366,0.002268492,0.0005408547,0.01651183],"study_design_scores_gemma":[0.00002079732,0.000438088,0.9894428,0.00005275367,0.00004283226,0.0001273558,0.0007898499,0.003946806,0.0008882135,0.003246936,0.0009760617,0.00002758684],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9946805,0.0002467534,0.0005611372,0.0005155874,0.00002018208,0.0000241652,0.0001277437,0.00001591344,0.003808088],"genre_scores_gemma":[0.9993054,0.00004599608,0.0001159299,0.00002262727,0.00001200724,0.000005278717,0.00007180167,0.00000153142,0.0004193908],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009658228,"threshold_uncertainty_score":0.0510782,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004665840139352566,"score_gpt":0.2116227343201353,"score_spread":0.2069568941807828,"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."}}