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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 5 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 affunlabeled
Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt
L.M. Quadackers, T.L.C.M. Groot, Arnold Wright
2013· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
173
citations
fundvenueno affunlabeled
Are Related Party Transactions Red Flags?
Mark J. Kohlbeck, Brian W. Mayhew
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
171
citations
affno abstractunlabeled
Gone with the wind: An externality of earnings pressure
Zheng Liu, Hongtao Shen, Michael Welker, Ning Zhang, Yang Zhao
2021· article· en· Journal of Accounting and Economics· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
168
citations
affvenueunlabeled
Blockholder Exit Threats and Financial Reporting Quality
Yiwei Dou, Ole‐Kristian Hope, Wayne B. Thomas, Youli Zou
2018· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communicationconsensus · none
167
citations
fundno affno abstractunlabeled
Audit Committees and Financial Reporting Quality in Singapore
Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
2015· article· en· Journal of Business Ethics· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
167
citations
affunlabeled
The determinants of audit report lag: a meta-analysis
Giselle Durand
2018· article· en· Managerial Auditing Journal· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
162
citations
afffundunlabeled
How pervasive is corporate fraud?
Alexander Dyck, Adair Morse, Luigi Zingales
2023· article· en· Review of Accounting Studies· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+insufficient_payloadconsensus · none
161
citations
affunlabeled
How Big-4 Firms Improve Audit Quality
John Christian Langli, Ole‐Kristian Hope, Limei Che
2019· article· en· Duo Research Archive (University of Oslo)· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
158
citations
venueno affunlabeled
The Compensation Committee Process*
Dana R. Hermanson, James G. Tompkins, Rajaram Veliyath, Zhongxia Ye
2011· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+sts+scholarly_communication+insufficient_payloadconsensus · none
157
citations
affno abstractunlabeled
What is going on? The sustainability of accounting academia
Christopher Humphrey, Yves Gendron
2014· article· en· Critical Perspectives on Accounting· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communicationconsensus · none
154
citations
venueno affunlabeled
Target Financial Reporting Quality and M&A Deals that Go Bust*
Hollis Ashbaugh Skaife, Daniel Wangerin
2012· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
153
citations
affno abstractunlabeled
How Pervasive is Corporate Fraud?
I. J. Alexander Dyck, Adair Morse, Luigi Zingales
2013· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
151
citations
affno abstractunlabeled
The World Price of Earnings Opacity
Utpal Bhattacharya, Hazem Daouk, Michael Welker
2001· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
151
citations
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