{"id":"W9954549","doi":"10.2139/ssrn.2095405","title":"Accounting and Public Accountability: A Macro and Micro Examination in Financial Accounting and Auditing","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University","funders":"","keywords":"Accounting; Audit; Accountability; Macro; Financial accounting; Business; Accounting standard; Positive accounting; Social accounting; Management accounting; Accounting information system; Political science; Computer science","routes":{"ca_aff":true,"ca_fund":false,"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":[0.001910993,0.000117517,0.000295364,0.002876107,0.001140243,0.004116905,0.000292203,0.00062364,0.004991445],"category_scores_gemma":[0.01526032,0.0002475336,0.0003667813,0.006568583,0.002201826,0.004428182,0.001816516,0.001465537,0.0005301683],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00183999,"about_ca_system_score_gemma":0.001776421,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01358227,"about_ca_topic_score_gemma":0.0251305,"domain_scores_codex":[0.9977604,0.001021577,0.0001087777,0.0001999938,0.0005558259,0.0003534002],"domain_scores_gemma":[0.9563497,0.026825,0.009591097,0.001191583,0.003751632,0.002290996],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001317517,0.0001707621,0.9572123,0.00003923441,0.00008615661,0.0001235587,0.001234307,0.0009744981,0.0002137554,0.01879417,0.002215596,0.01880393],"study_design_scores_gemma":[0.00000409619,0.00006418572,0.9851686,0.00003043649,0.00004136517,0.00005100877,0.002386165,0.001782004,0.0001409705,0.007856826,0.002460833,0.00001351278],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.974646,0.002189503,0.001138737,0.007350407,0.00003980364,0.00001252919,0.0004204383,0.0000327626,0.01416968],"genre_scores_gemma":[0.9987565,0.0002446838,0.00009567974,0.0001098246,0.00007709537,0.000004649201,0.00004863619,0.000005966403,0.0006568761],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01358227,"threshold_uncertainty_score":0.02700639,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007611885231057173,"score_gpt":0.2099330700818161,"score_spread":0.2023211848507589,"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."}}