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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
aboutaboutness

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 12 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.

affunlabeled
Reactions to Dividend Changes Conditional on Earnings Quality
Michael B. Mikhail, Beverly R. Walther, Richard H. Willis
2003· article· en· Journal of Accounting Auditing & Finance· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
65
citations
affunlabeled
Investor Dissatisfaction toward Auditors
Barbara Sainty, Gary K. Taylor, David D. Williams
2002· article· en· Journal of Accounting Auditing & Finance· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
65
citations
affunlabeled
Inconsistent Regulators: Evidence From Banking
Sumit Agarwal, David O. Lucca, Amit Seru, Francesco Trebbi
2012· preprint· en· National Bureau of Economic Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
65
citations
venueno affunlabeled
Auditor Quality and Debt Covenants
Ashok Robin, Qiang Wu, Hao Zhang
2016· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+insufficient_payloadconsensus · none
65
citations
venueno affunlabeled
Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
Dan S. Dhaliwal, Paul N. Michas, Vic Naiker, Divesh S. Sharma
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
65
citations
fundno affunlabeled
Regulatory Spillovers in Common Audit Markets
Raphael Duguay, Michael Minnis, Andrew Sutherland
2019· article· en· Management Science· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
64
citations
venueno affunlabeled
Determinants of Audit Fees: Evidence from an Emerging Economy
Yousef Hassan, Kamal Naser
2013· article· en· International Business Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+insufficient_payloadconsensus · insufficient_payload
64
citations
venueno affno abstractunlabeled
Accounting Conservatism, Aggregation, and Information Quality*
Qintao Fan, Xiaojun Zhang
2011· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · scholarly_communication
64
citations
venueno affunlabeled
Career Concerns and Management Earnings Guidance
Suil Pae, Chang Joon Song, Andrew C. Yi
2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
64
citations
affunlabeled
Analysis of a failed jurisdictional claim
William E. Shafer, Yves Gendron
2005· article· en· Accounting Auditing & Accountability Journal· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
62
citations
affunlabeled
Disagreement and the Cost of Capital
Robert J. Bloomfield, Paul E. Fischer
2010· article· en· Journal of Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
62
citations
affno abstractunlabeled
Earnings Announcement Premia and the Limits to Arbitrage
Daniel Cohen, Aiyesha Dey, Thomas Z. Lys, Shyam V. Sunder
2004· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
62
citations
affunlabeled
Financial reporting and disclosure practices in China
Hai Lu, Jee‐Eun Shin, Mingyue Zhang
2023· article· en· Journal of Accounting and Economics· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
61
citations
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