{"id":"W4410315172","doi":"10.1016/j.jacceco.2025.101800","title":"Does observability of ratings shopping improve ratings quality?","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"Leonard N. Stern School of Business, New York University","keywords":"Observability; Quality (philosophy); Business; Econometrics; Computer science; Economics; Mathematics","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":[0.006358814,0.0002473574,0.0005988289,0.0005262764,0.000450248,0.002748786,0.0007670814,0.001649522,0.0115605],"category_scores_gemma":[0.08992746,0.0003767111,0.0005714952,0.0006639304,0.0007584977,0.003082594,0.0006754517,0.001410825,0.001171653],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004740122,"about_ca_system_score_gemma":0.001017131,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005468938,"about_ca_topic_score_gemma":0.006287253,"domain_scores_codex":[0.9964743,0.001520705,0.0002690575,0.0005530772,0.0008784512,0.0003043302],"domain_scores_gemma":[0.8284563,0.1088483,0.03502943,0.01229989,0.008920888,0.006445129],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.006010261,0.00407639,0.8708233,0.0002401468,0.0004095235,0.0001577844,0.000808892,0.001801199,0.003432798,0.001756983,0.003292488,0.1071903],"study_design_scores_gemma":[0.0003797693,0.002531517,0.9735044,0.00006977028,0.0003054363,0.0002078626,0.0007248616,0.01152573,0.002989075,0.005186344,0.002490452,0.00008476427],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9890673,0.0005274132,0.002447962,0.001702043,0.0001228519,0.00003321147,0.000277108,0.000143879,0.005678275],"genre_scores_gemma":[0.9983643,0.00008712953,0.0005729169,0.0001285791,0.00006435272,0.000003808323,0.0000849699,0.00001579015,0.0006781428],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0115605,"threshold_uncertainty_score":0.0386737,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01009819403959562,"score_gpt":0.225829959766919,"score_spread":0.2157317657273234,"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."}}