{"id":"W7098035691","doi":"","title":"ACCEPTABLE ACCOUNTING PRINCIPLES AND AUDITING STANDARDS AND COMPANION POLICY 52-107CP ACCEPTABLE ACCOUNTING PRINCIPLES AND AUDITING STANDARDS AND PROPOSED AMENDMENTS TO","year":2006,"lang":"en","type":"article","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Generally Accepted Auditing Standards; Audit; Publishing; Accounting standard; Financial accounting; Internal control","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.08400302,0.002429179,0.003870286,0.01374772,0.02443383,0.03870136,0.0121882,0.08017547,0.04355308],"category_scores_gemma":[0.2080448,0.006714961,0.006515903,0.01131076,0.01222517,0.007429115,0.006968892,0.05301108,0.04847059],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04426408,"about_ca_system_score_gemma":0.1952085,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.7148834,"about_ca_topic_score_gemma":0.7504661,"domain_scores_codex":[0.8422938,0.02333533,0.01940291,0.006061065,0.08419086,0.02471607],"domain_scores_gemma":[0.7318543,0.05965614,0.00682895,0.02435826,0.1690279,0.008274501],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001577073,0.0005638232,0.0008239433,0.0003379787,0.00004482108,0.0003101938,0.002046397,0.0006529802,0.0008223765,0.2772161,0.7047851,0.01223856],"study_design_scores_gemma":[0.0002820166,0.0001431807,0.01405741,0.001970236,0.0001727334,0.0002563655,0.001604222,0.001351381,0.001582462,0.04071293,0.9372272,0.0006398325],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.00637133,0.002259424,0.01122192,0.08006189,0.01199098,0.00680061,0.01572438,0.002896939,0.8626726],"genre_scores_gemma":[0.04268187,0.002367217,0.04463166,0.117838,0.005600502,0.007130735,0.008422074,0.001415989,0.769912],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.7148834,"threshold_uncertainty_score":0.5735914,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01201728474625836,"score_gpt":0.2454207636783785,"score_spread":0.2334034789321201,"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."}}