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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.

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 37 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. The Gemma side is a direct model label for every work (title-only); the Codex side is a distilled, calibrated classifier. Candidate is the union; consensus is the intersection.

affno abstractunlabeled
Auditor Lobbying on Accounting Standards
Abigail M. Allen, Karthik Ramanna, Sugata Roychowdhury
2014· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
affaboutunlabeled
Risk reporting in financial crises: a tale of two countries
Kaouthar Lajili, Michael Dobler, Daniel Zéghal, Mitchell John Bryan
2020· article· en· International Journal of Accounting and Information Management· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
affno abstractunlabeled
Who are Industry Specialist Auditors?
Like Jiang, Anne Jeny, Sophie Audousset-Coulier
2012· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
afffundno abstractunlabeled
Analyst recommendations and the implied cost of equity
Raj Aggarwal, Dev R. Mishra, Craig Wilson
2017· article· en· Review of Quantitative Finance and Accounting· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
venueno affunlabeled
Earnings Management and Audit Opinion
Elaheh Moazedi, Ehsan Khansalar
2016· article· en· International Journal of Economics and Finance· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
affno abstractunlabeled
Does Income Smoothing Really Create Value?
Alan Guoming Huang, Sati P. Bandyopadhyay, Tony S. Wirjanto
2011· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
fundno affunlabeled
Classification shifting within non-recurring items
Masako N. Darrough, Yong Gyu Lee, Hyung Il Oh
2017· article· en· Asia-Pacific Journal of Accounting & Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations

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