{"id":"W4410453471","doi":"10.3390/books978-3-7258-3771-7","title":"Advances in Accounting & Auditing Research","year":2025,"lang":"en","type":"book","venue":"","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Texas Rio Grande Valley; King Faisal University; McMaster University; Foundation for Economic Education","keywords":"Accounting; Audit; Business","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.001609763,0.000725467,0.0005222865,0.006089499,0.0008850119,0.008537128,0.0007743874,0.001356304,0.07586958],"category_scores_gemma":[0.003846112,0.0004992221,0.0004150047,0.009923414,0.001566687,0.00544183,0.00176059,0.002760472,0.04332954],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001891624,"about_ca_system_score_gemma":0.002500818,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002526391,"about_ca_topic_score_gemma":0.005430478,"domain_scores_codex":[0.9985034,0.0001626986,0.00009110605,0.0001530524,0.001022533,0.00006723963],"domain_scores_gemma":[0.9956723,0.002054978,0.0001966046,0.000392141,0.001348167,0.0003358948],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001239184,0.00002320097,0.000180808,0.0006084734,0.000006244738,0.00004220972,0.0001703287,0.0001933236,0.0002985183,0.04219244,0.5599379,0.3963341],"study_design_scores_gemma":[8.473323e-7,0.000003956878,0.0001870315,0.0002088235,0.000001773608,0.00007033501,0.00003682197,0.00005686231,0.00005927644,0.005459765,0.993911,0.000003476744],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"review","genre_gemma":"other","genre_scores_codex":[0.0009001061,0.4884121,0.003881352,0.02049919,0.02115701,0.00004068524,0.0006376043,0.0004851038,0.4639868],"genre_scores_gemma":[0.009321203,0.4036679,0.008650756,0.004131745,0.02199006,0.00004513832,0.001276392,0.0003612045,0.5505556],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.07586958,"threshold_uncertainty_score":0.253809,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03085612155688947,"score_gpt":0.3011293644265758,"score_spread":0.2702732428696863,"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."}}