{"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":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003152811,0.0002133042,0.0002280693,0.0005122001,0.001458013,0.002658237,0.0004426149,0.00008749504,0.00004889041],"category_scores_gemma":[0.001337821,0.0001481385,0.00004558315,0.002426572,0.0003150727,0.001141757,0.0006075084,0.0003550456,0.00007674554],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001363203,"about_ca_system_score_gemma":0.0003499277,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00133855,"about_ca_topic_score_gemma":0.0001395072,"domain_scores_codex":[0.9973196,0.0000521695,0.0003325325,0.0004824585,0.001007542,0.0008056543],"domain_scores_gemma":[0.9968218,0.0002246776,0.00008567562,0.0003733765,0.002466505,0.00002800879],"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":[0.001188897,0.0002601946,0.08289015,0.003293388,0.0001940481,0.0000863629,0.0005520995,0.0004537532,0.01314976,0.705716,0.08073216,0.1114832],"study_design_scores_gemma":[0.00188628,0.00009710428,0.153908,0.002575812,0.0001683863,0.00001067402,0.009192812,0.001860976,0.002976264,0.2101916,0.6160132,0.001118914],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9066063,0.0003133049,0.0007887485,0.01444953,0.0002927118,0.0009512696,0.00001256561,0.0001829997,0.07640263],"genre_scores_gemma":[0.9958669,0.00002951315,0.00009675108,0.002936794,0.0005989944,0.00009152412,0.00001395638,0.00002030958,0.0003452406],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.535281,"threshold_uncertainty_score":0.9998419,"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."}}