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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 6 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
Recognition and Disclosure Reliability: Evidence from SFAS No. 106*
Paquita Y. Davis‐Friday, Chao‐Shin Liu, Horst Mittelstaedt
2004· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
150
citations
venueno affno abstractunlabeled
Corporate Governance and Backdating of Executive Stock Options*
Daniel W. Collins, Guojin Gong, Haidan Li
2009· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
148
citations
affunlabeled
Auditor Risk Assessment: Insights from the Academic Literature
Robert D. Allen, Dana R. Hermanson, Thomas M. Kozloski, Robert J. Ramsay
2006· article· en· Accounting Horizons· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
146
citations
affno abstractunlabeled
Market Reaction to Mandatory Nonfinancial Disclosure
Jody Grewal, Edward J. Riedl, George Serafeim
2015· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
144
citations
venueno affunlabeled
The World Has Changed—Have Analytical Procedure Practices?
Greg Trompeter, Arnold Wright
2010· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+research_integrity+insufficient_payloadconsensus · none
144
citations
venueno affno abstractunlabeled
Value of Cash Holdings and Accounting Conservatism*
Henock Louis, Amy X. Sun, Oktay Urcan
2011· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
144
citations
affno abstractunlabeled
Asymmetric timeliness tests of accounting conservatism
J. Richard Dietrich, Karl A. Muller, Edward J. Riedl
2007· article· en· Review of Accounting Studies· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
143
citations
affaboutno abstractunlabeled
The effect of earnings surprises on information asymmetry
Stephen Brown, Stephen A. Hillegeist, Kin Lo
2009· article· en· Journal of Accounting and Economics· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
143
citations
affunlabeled
The Validity of Auditor Industry Specialization Measures
Sophie Audousset-Coulier, Anne Jeny, Like Jiang
2015· article· en· Auditing A Journal of Practice & Theory· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
143
citations
affunlabeled
Web‐Based Non‐Financial Disclosure and Cost of Finance
Raf Orens, Walter Aerts, Denis Cormier
2010· article· en· Journal of Business Finance &amp Accounting· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
142
citations
venueno affunlabeled
Growing Pains: Audit Quality and Office Growth
Kenneth L. Bills, Quinn Thomas Swanquist, Robert Lowell Whited
2015· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
142
citations
venueno affunlabeled
Audit Delay of Listed Companies: A Case of Malaysia
Shamharir Abidin
2009· article· en· International Business Research· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
137
citations
affunlabeled
Employing generalized audit software in the financial services sector
Roger Debreceny, Sook‐Leng Lee, Willy. Neo, Jocelyn Shuling. Toh
2005· article· en· Managerial Auditing Journal· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
134
citations
affunlabeled
Do Short Sellers Front-Run Insider Sales?
Mozaffar Khan, Hai Lu
2013· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
131
citations
venueaboutno affunlabeled
Unexpected SEC Resource Constraints and Comment Letter Quality
Matthew Ege, Jennifer L. Glenn, John R. Robinson
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
131
citations
venueno affunlabeled
Are Investors Misled by “Pro Forma” Earnings?*
W. Bruce Johnson, William C. Schwartz
2005· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
131
citations
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