{"id":"W4414371378","doi":"10.3390/jrfm18090525","title":"Machine Learning for Triple-Entry Accounting: Enhancing Transparency and Oversight","year":2025,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auction Theory and Applications","field":"Decision Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transparency (behavior); Workflow; Metadata; Analytics; Empirical research; Audit","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":[0.01622165,0.0005057511,0.0007983829,0.001880898,0.001340221,0.007598365,0.001630288,0.001709681,0.003644636],"category_scores_gemma":[0.05056068,0.0003905324,0.0007064621,0.002000439,0.003933475,0.01125673,0.005329368,0.003535767,0.0007510297],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001953766,"about_ca_system_score_gemma":0.004082707,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001701945,"about_ca_topic_score_gemma":0.001475042,"domain_scores_codex":[0.9852663,0.008001431,0.0007094613,0.001264111,0.003879585,0.0008791988],"domain_scores_gemma":[0.9593228,0.02358555,0.005556779,0.007924903,0.002831723,0.0007783778],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0002228705,0.0001921607,0.006066413,0.0002865263,0.00006142561,0.0001907225,0.001086708,0.07286458,0.002494781,0.7064419,0.002740104,0.2073518],"study_design_scores_gemma":[0.00004942128,0.0001445527,0.0020775,0.0003186101,0.00003239897,0.0002082981,0.0003820507,0.3630069,0.005964734,0.6115626,0.01617249,0.00008056842],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.05574807,0.0006727172,0.915005,0.005921975,0.000146942,0.0001907266,0.000145142,0.000958451,0.02121104],"genre_scores_gemma":[0.8872557,0.0003937186,0.109486,0.0003783268,0.0001154281,0.00007994188,0.0001044475,0.00006546038,0.002121028],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01622165,"threshold_uncertainty_score":0.08578926,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01780924536470973,"score_gpt":0.303406576539873,"score_spread":0.2855973311751633,"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."}}