{"id":"W4415571555","doi":"10.1080/00014788.2025.2568398","title":"Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument","year":2025,"lang":"en","type":"article","venue":"Accounting and Business Research","topic":"Political Influence and Corporate Strategies","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of New Brunswick; University of Ottawa","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Opposition (politics); Argument (complex analysis)","routes":{"ca_aff":true,"ca_fund":true,"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":[0.04525662,0.0006358278,0.0006436559,0.002070649,0.01149847,0.01528971,0.002229278,0.008838064,0.005530783],"category_scores_gemma":[0.1138143,0.0006896914,0.0009532524,0.001573798,0.02868099,0.01178735,0.01138308,0.01486848,0.000809059],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009410349,"about_ca_system_score_gemma":0.007130028,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00687599,"about_ca_topic_score_gemma":0.004767539,"domain_scores_codex":[0.9389896,0.03829558,0.001939559,0.004200302,0.01198546,0.004589593],"domain_scores_gemma":[0.8959041,0.07617958,0.01007821,0.007584283,0.007464926,0.002788918],"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":[0.0001620036,0.00009430483,0.003724846,0.000136066,0.00003366431,0.000927117,0.3178316,0.0003581728,0.003551773,0.6496757,0.006329278,0.01717545],"study_design_scores_gemma":[0.0001935068,0.0004527293,0.009143231,0.0007981075,0.0001102315,0.0005237772,0.4076462,0.003293291,0.007231549,0.2995342,0.2707624,0.0003108679],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5843061,0.0005481015,0.049825,0.09108345,0.001504589,0.0003518618,0.0000586112,0.000243468,0.2720788],"genre_scores_gemma":[0.9860848,0.00006297318,0.002431226,0.005340416,0.0001359837,0.00009864665,0.00001593565,0.00008603137,0.005743901],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04525662,"threshold_uncertainty_score":0.2393427,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03771792268165142,"score_gpt":0.3455485179873865,"score_spread":0.3078305953057351,"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."}}