{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01798414,0.0004139328,0.0007365359,0.005364555,0.006270993,0.01161927,0.002276913,0.003905476,0.007100825],"category_scores_gemma":[0.03820968,0.0003341002,0.0009285759,0.00820592,0.0404949,0.01318182,0.00775415,0.006171012,0.0005221113],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02536381,"about_ca_system_score_gemma":0.03889724,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1756729,"about_ca_topic_score_gemma":0.1147984,"domain_scores_codex":[0.9798441,0.008498723,0.0006620639,0.002208069,0.006031111,0.002756033],"domain_scores_gemma":[0.9274794,0.05165156,0.004742559,0.006812749,0.007910897,0.001402923],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000009219151,0.00002466787,0.002925878,0.0001173073,0.000006973676,0.00006359024,0.0101298,0.0005659956,0.00006694585,0.9594767,0.001961987,0.02465087],"study_design_scores_gemma":[0.00001803414,0.00004117575,0.0132371,0.002156822,0.00002932769,0.0001688969,0.021718,0.00187584,0.0005738212,0.6032132,0.3569015,0.00006624172],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.08209766,0.03789224,0.02846846,0.1765773,0.001259317,0.0001111983,0.0001488169,0.000128871,0.6733161],"genre_scores_gemma":[0.9499416,0.02435835,0.003789786,0.0117548,0.0007916794,0.00007778391,0.0000725254,0.00003694067,0.009176585],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1756729,"threshold_uncertainty_score":0.3493008,"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."}}