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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 13 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
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
affvenueno abstractunlabeled
Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade‐off between Relevance and Reliability*
Sati P. Bandyopadhyay, Changling Chen, Alan Guoming Huang, Ranjini Jha
2010· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+research_integrityconsensus · none
60
citations
afffundunlabeled
Peer Review and Scholarly Originality
Kyle Siler, David Strang
2016· article· en· Science Technology & Human Values· Business, Management and Accounting
distilled prediction:candidate · metaresearch+stsconsensus · none
60
citations
venueno affunlabeled
Auditor Responses to Shareholder Activism
Feng Guo, Chenxi Lin, Adi Masli, Michael S. Wilkins
2020· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
60
citations
venueno affunlabeled
Do Clients’ Enterprise Systems Affect Audit Quality and Efficiency?
Morton Pincus, Feng Tian, Patricia Wellmeyer, Sean Xin Xu
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
58
citations
venueno affunlabeled
Are Audit Firms' Compensation Policies Associated with Audit Quality?
Jürgen Ernstberger, Christopher Koch, Eva Maria Schreiber, Greg Trompeter
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
58
citations
venueno affunlabeled
Improving Complex Audit Judgments: A Framework and Evidence*†
Emily E. Griffith, Kathryn Kadous, Donald Young
2020· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
57
citations
affaboutunlabeled
Determinants of Audit Engagement Profitability
Kris Hoang, Karim Jamal, Hun‐Tong Tan
2019· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
57
citations
affno abstractunlabeled
Effects of National Culture on Earnings Quality of Banks
Kiridaran Kanagaretnam, Chee Yeow Lim, Gerald J. Lobo
2011· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
57
citations
venueno affunlabeled
CEO Inside Debt and Accounting Conservatism
Cong Wang, Fei Xie, Xiangang Xin
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
57
citations
affvenueaboutunlabeled
Improved Accountability Disclosures by Canadian Universities*
Morton Nelson, William P. Banks, James Fisher
2003· article· en· Canadian Accounting Perspectives· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
57
citations
affunlabeled
Earnings Surprises and the Cost of Equity Capital
Michael B. Mikhail, Beverly R. Walther, Richard H. Willis
2004· article· en· Journal of Accounting Auditing & Finance· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
57
citations
venueno affunlabeled
Auditors' Fee Premiums and Low‐Quality Internal Controls*
Gil S. Bae, Seung Uk Choi, Phillip T. Lamoreaux, Jae Eun Lee
2020· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
56
citations
affaboutno abstractunlabeled
Usefulness of Comprehensive Income Reporting in Canada
Kiridaran Kanagaretnam, Robert Mathieu, Mohamed Shehata
2004· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
56
citations
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