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4,299,418 works, Canadian by any of four routes.

Every filter state is a URL; the URL is the query; the query is citable via /q/⟨hash⟩. The page, the API and the export parse the same parameters.

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The current cohort, streamed from the database: every work column, the machine labels, the provisional scores, and the per-row validation status. Exports are capped at 100,000 rows. Mints a permanent /q/ link for this exact query. The same filters always produce the same link, whoever asks.

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Auditing, Earnings Management, Governance
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Direct Codex and Gemma labels are unvalidated and sparse. Distilled predictions cover the full frame and are also unvalidated. Choose the evidence source explicitly; absence of a direct label is never a negative label.

affaffiliation
fundfunder
venuejournal
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The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

3,740 results · 1 filter active ·
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20002025
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Machine labels · sparse coverage
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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.
3,740 works in the cohort · of 4,299,418page 10 of 75

Labels cover 11 of 3,740 works in this cohort. The rest are unlabeled, which is not a negative label: the label table is sparse today and grows as labeling rounds land.

Distilled predictions cover 3,740 of 3,740 works in this cohort. Predictions are machine_predicted_unvalidated teacher distillation outputs. Candidate is the union; consensus is the intersection.

venueno affno abstractunlabeled
Debt Financing and Accounting Conservatism in Private Firms
In‐Mu Haw, Jay Junghun Lee, Woo‐Jong Lee
2013· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
81
citations
affunlabeled
Audit quality and COVID-19 restrictions
Sabrina Gong, Nam Ho, Justin Yiqiang Jin, Kiridaran Kanagaretnam
2022· article· en· Managerial Auditing Journal· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
79
citations
venueno affunlabeled
Earnings Management: Do Firms Play “Follow the Leader”?
Brian Bratten, Jeff L. Payne, Wayne B. Thomas
2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
79
citations
affno abstractunlabeled
The Wages of Social Responsibility
Meir Statman, Denys Glushkov
2008· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
79
citations
affunlabeled
Factors Affecting Auditors' Assessments of Planning Materiality
Hans Blokdijk, Fred Drieenhuizen, Dan A. Simunic, Michael T. Stein
2003· article· en· Auditing A Journal of Practice & Theory· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
79
citations
affaboutunlabeled
IFRS and value relevance: evidence based on Canadian adoption
Oliver Nnamdi Okafor, Mark C. Anderson, Hussein A. Warsame
2016· article· en· International Journal of Managerial Finance· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
79
citations
affno abstractunlabeled
Management Forecasts and Litigation Risk
Stephen Brown, Stephen A. Hillegeist, Kin Lo
2005· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
78
citations
affno abstractunlabeled
Audit Office Size, Audit Quality and Audit Pricing
Jong‐Hag Choi, Jeong‐Bon Kim, Chansog Kim, Yoonseok Zang
2009· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
78
citations
affunlabeled
A scoping review of ChatGPT research in accounting and finance
Mengming Dong, Theophanis C. Stratopoulos, Victor Xiaoqi Wang
2024· review· en· International Journal of Accounting Information Systems· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communicationconsensus · none
77
citations
venueno affunlabeled
Social Networks Analysis in Accounting and Finance*
Pietro A. Bianchi, Monika Causholli, Miguel Minutti‐Meza, Valbona Sulcaj
2022· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+sts+scholarly_communicationconsensus · none
77
citations
affno abstractunlabeled
Empirical Tests of the Feltham–Ohlson (1995) Model
Jeffrey L. Callen, Dan Segal
2005· article· en· Review of Accounting Studies· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
75
citations
venueno affunlabeled
Do Securities Class Actions Deter Misreporting?
Justin Hopkins
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
75
citations
aboutno affunlabeled
How Much New Information Is There in Earnings?
Ray Ball, Lakshmanan Shivakumar
2008· article· en· Journal of Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+scholarly_communicationconsensus · none
75
citations
affno abstractunlabeled
The Benefits of Financial Statement Comparability
Gus De Franco, S.P. Kothari, Rodrigo S. Verdi
2011· article· en· Journal of Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
74
citations
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