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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 7 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
Evidence of the audit expectation gap in Singapore
Peter Best, Sherrena Buckby, Clarice Tan
2001· article· en· Managerial Auditing Journal· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
128
citations
aboutno affunlabeled
The Revolving Door for Financial Regulators
Sophie Shive, Margaret Forster
2016· article· en· European Finance Review· Business, Management and Accounting
distilled prediction:candidate · metaresearch+insufficient_payloadconsensus · none
125
citations
venueno affunlabeled
Public Company Audits and City‐Specific Labor Characteristics
Matthew J. Beck, Jere R. Francis, Joshua L. Gunn
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
124
citations
affunlabeled
Do Joint Audits Improve or Impair Audit Quality?
Mingcherng Deng, Tong Lü, Dan A. Simunic, Minlei Ye
2014· article· en· Journal of Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
124
citations
affunlabeled
Do Auditors Objectively Evaluate Their Subordinates' Work?
Hun‐Tong Tan, Karim Jamal
2001· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
122
citations
venueno affno abstractunlabeled
Client Stock Market Reaction to PCAOB Sanctions Against a Big 4 Auditor*
Carol Callaway Dee, Ayalew Lulseged, Tianming Zhang
2010· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
121
citations
venueno affunlabeled
Learning by Doing and Audit Quality*
Paul J. Beck, Martin G. H. Wu
2006· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+sts+scholarly_communicationconsensus · none
119
citations
venueno affunlabeled
Accounting Restatements and External Financing Choices*
Xia Chen, Qiang Cheng, Alvis K. Lo
2012· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
118
citations
affno abstractunlabeled
Information in Accruals About the Quality of Earnings
Scott Richardson, Richard G. Sloan, Mark T. Soliman, A. Irem Tuna
2001· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
116
citations
fundvenueno affunlabeled
Optimal Conservatism with Earnings Manipulation
Jeremy Bertomeu, Masako N. Darrough, Wenjie Xue
2016· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+insufficient_payloadconsensus · none
114
citations
affno abstractunlabeled
Insider Trading and Voluntary Disclosures
Qiang Cheng, Kin Lo
2006· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
114
citations
venueno affunlabeled
Future Nonaudit Service Fees and Audit Quality
Monika Causholli, Dennis J. Chambers, Jeff L. Payne
2013· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
113
citations
affunlabeled
Adaptability to fair value accounting in an emerging economy
Songlan Peng, Kathryn Bewley
2010· article· en· Accounting Auditing & Accountability Journal· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+research_integrity+insufficient_payloadconsensus · scholarly_communication+insufficient_payload
108
citations
venueno affunlabeled
Quantification and Persuasion in Managerial Judgement*
Kathryn Kadous, Lisa Koonce, Kristy L. Towry
2005· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
108
citations
venueno affunlabeled
ESG Disclosures and Stock Price Crash Risk
Rio Murata, Shigeyuki Hamori
2021· article· en· Journal of risk and financial management· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
107
citations
venueno affno abstractunlabeled
Do Auditor‐Provided Nonaudit Services Improve Audit Effectiveness?*
Jennifer R. Joe, Scott D. Vandervelde
2007· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
107
citations
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