{"id":"W4413781635","doi":"10.35609/gcbssproceeding.2025.1(161)","title":"Extending Research on Accounting Regulation","year":2025,"lang":"en","type":"article","venue":"Global Conference on Business and Social Sciences Proceeding","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Accounting research; Business","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001414209,0.0001654018,0.0001632693,0.0004286933,0.002685169,0.002061253,0.0003483907,0.00007480611,0.00006132647],"category_scores_gemma":[0.0002711173,0.0001476486,0.00002367614,0.003750095,0.0003188908,0.001112827,0.0003073523,0.0001462699,0.00005948616],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001000489,"about_ca_system_score_gemma":0.00008754423,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003017893,"about_ca_topic_score_gemma":0.00001941364,"domain_scores_codex":[0.9981239,0.00001023524,0.0002126407,0.0005051857,0.0007188306,0.0004291483],"domain_scores_gemma":[0.9988438,0.00004247217,0.0001363501,0.00006161779,0.0009080257,0.000007728348],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00001452702,0.00002800837,0.036763,0.00009122675,0.000005108167,5.091642e-7,0.00002767619,0.00003755722,0.00006132776,0.9500922,0.001752777,0.01112611],"study_design_scores_gemma":[0.0005409116,0.00002331758,0.6106455,0.0007091194,0.00003580145,6.128055e-7,0.005830092,0.009189676,0.00002130528,0.3562631,0.01623351,0.0005070627],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5053704,0.00002740872,0.0008276885,0.01381669,0.0005756434,0.0002880827,0.000001738384,0.0001598466,0.4789325],"genre_scores_gemma":[0.9971154,0.000008058671,0.00006438847,0.001742505,0.0008165986,0.00001351377,0.000006308661,0.000006361558,0.0002268427],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5938291,"threshold_uncertainty_score":0.9989747,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1120424858325667,"score_gpt":0.3678051995374703,"score_spread":0.2557627137049036,"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."}}