{"id":"W4417074655","doi":"10.1111/1911-3838.70006","title":"<scp>Financial Reporting &amp; Assurance Standards (FRAS)</scp> Canada Corner","year":2025,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Quality assurance; Generally Accepted Auditing Standards","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001162925,0.0002311579,0.0005364543,0.0002553814,0.000542065,0.0001759322,0.0002664053,0.0001348876,0.00006918709],"category_scores_gemma":[0.01761066,0.0002816071,0.0001533705,0.0007667667,0.0001100305,0.0003113211,0.00009419462,0.0003089531,0.00003041289],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008627985,"about_ca_system_score_gemma":0.001280502,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1599668,"about_ca_topic_score_gemma":0.3610733,"domain_scores_codex":[0.997501,0.00001238977,0.001182888,0.0006627706,0.0001442332,0.0004967561],"domain_scores_gemma":[0.9975634,0.0002650801,0.001290521,0.0004476913,0.0003736765,0.00005968191],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000005383873,0.00004901412,0.6450987,0.00002923546,0.00004744393,0.000008552544,0.001422613,0.000186918,0.0000284653,0.2591165,0.09305128,0.0009558974],"study_design_scores_gemma":[0.0001915073,0.000005774421,0.5773459,0.00003713098,0.000007160652,0.000002266985,0.000694915,0.00009920054,0.00002715256,0.01038079,0.4111083,0.00009988486],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8314585,0.005142295,0.009443069,0.0007154769,0.001684094,0.0002203861,0.0002813191,0.000104647,0.1509502],"genre_scores_gemma":[0.9898201,0.0001505448,0.0007295331,0.000119812,0.0005024641,0.00003035036,0.00001687161,0.00002646227,0.008603858],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.318057,"threshold_uncertainty_score":0.9999636,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01603681352782393,"score_gpt":0.2500725632490124,"score_spread":0.2340357497211885,"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."}}