Cohort builder

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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Accounting Perspectives

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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.

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The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

412 results · 1 filter active ·

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20072025

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Machine labels · sparse coverage

Evidence

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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.

412 works in the cohort · of 4,299,418page 7 of 9

Labels cover 1 of 412 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 412 of 412 works in this cohort. Predictions are machine_predicted_unvalidated teacher distillation outputs. Candidate is the union; consensus is the intersection.

venueaboutno affno abstractunlabeled

Financial Reporting & Assurance Standards (FRAS) Canada Corner

2018· article· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

venueno affno abstractunlabeled

Issue Information

2023· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2024· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2024· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2025· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueaboutno affunlabeled

Financial Reporting & Assurance Standards (<scp>FRAS</scp>) Canada Corner

2024· article· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

venueno affno abstractunlabeled

Issue Information

2024· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affunlabeled

Issue Information

2025· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information - Copyright French

2016· paratext· en· Accounting Perspectives· Social Sciences

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information - CAA

2016· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information - Submission Guidelines-English

2016· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information ‐ CAA

2016· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2021· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueaboutno affno abstractunlabeled

Financial Reporting & Assurance Standards (FRAS) Canada Corner

2023· article· en· Accounting Perspectives· Social Sciences

distilled prediction:candidate · metaresearchconsensus · none

citations

venueno affunlabeled

Are Breaks Always Helpful? The Interaction of Work Breaks and Working Memory Capacity on Accounting Error Detection*

David Aizenberg, Alyssa S. J. Ong, Xin Geng

2025· article· en· Accounting Perspectives· Neuroscience

distilled prediction:candidate · noneconsensus · none

citations

venueno affunlabeled

Is Polaris a <scp>HOG</scp>? A Case Study*

Michael Krause, Michael Wilson

2013· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload

citations

venueno affunlabeled

Facing Inconvenient Truths When Teaching Financial Accounting*

Daniel Tinkelman

2024· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none

citations

affvenueaboutunlabeled

Garda World

Philémon Rakoto

2009· article· fr· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · insufficient_payload

citations

affvenueaboutunlabeled

Healthy Meals 4 Kids: A Four‐Part Instructional Case *

Bryce Cross, Samantha Taylor

2025· article· en· Accounting Perspectives· Medicine

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affvenueaboutunlabeled

Wildfire Guardians and the Complexity of Not‐for‐Profit Accounting*

Michael J. Marin, Elisa Zuliani

2025· article· en· Accounting Perspectives· Environmental Science

distilled prediction:candidate · noneconsensus · none

citations

affvenueunlabeled

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Michael Favere‐Marchesi

2024· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communicationconsensus · none

citations

afffundvenueaboutunlabeled

Accrual Versus Cash Basis of Accounting in the Canadian <scp>COVID</scp>‐19 Subsidy Programs*

Amin Mawani, Salim Hajee

2025· article· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

venueaboutno affunlabeled

Fair Trade Community Café

Karen Lightstone

2010· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none

citations

venueno affno abstractunlabeled

Issue Information - Editorial Policy-English

2016· paratext· en· Accounting Perspectives· Social Sciences

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

venueno affunlabeled

Investments for Carbon Footprint Reduction: An Instructional Case *

Marc Wouters, Niklas Letmathe

2025· article· en· Accounting Perspectives· Engineering

distilled prediction:candidate · noneconsensus · none

citations

venueno affno abstractunlabeled

Issue Information ‐ Submission Guidelines

2019· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

affvenueunlabeled

Budget Variance Analysis Case: Contrasting Excel with Tableau*

Alexey Nikitkov

2024· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none

citations

venueno affno abstractunlabeled

Issue Information - Submission Guidelines-English

2016· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2021· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

affvenueaboutunlabeled

Hiffmax Motor Company

Yan Jin, Flora Niu, Leo Sheng

2025· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none

citations

venueno affno abstractunlabeled

Issue Information ‐ CAA

2016· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information - Editorial Policy-English

2016· paratext· en· Accounting Perspectives· Social Sciences

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2023· paratext· en· Accounting Perspectives· Engineering

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

affvenueaboutunlabeled

The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 1)*

Angélique Malo, Cynthia Courtois

2022· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · stsconsensus · none

citations

venueno affno abstractunlabeled

Issue Information - Copyright English

2016· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information ‐ Submission Guidelines

2018· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information - Copyright French

2016· paratext· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

venueno affno abstractunlabeled

Issue Information

2022· paratext· en· Accounting Perspectives· Social Sciences

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

venueno affunlabeled

The Effect of Operating Leverage on Managers' Capital Investment Decisions*

Sang Mok Lee

2025· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affvenueunlabeled

Elevating Financial Reporting Beyond a Mere Compliance Instrument*

Wally Smieliauskas, Russell Craig, Joel Amernic

2021· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communicationconsensus · none

citations

afffundvenueaboutunlabeled

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Odette M. Pinto

2015· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

citations

venueaboutno affunlabeled

Fair Trade Community Café Expansion

Karen Lightstone, Daphne Rixon

2014· article· en· Accounting Perspectives· Medicine

distilled prediction:candidate · noneconsensus · none

citations

affvenueaboutunlabeled

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis*

Ryan Stack, Bertrand Malsch

2024· article· en· Accounting Perspectives· Economics, Econometrics and Finance

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affvenueaboutunlabeled

Sustainability Northwest: An Integrative Case of a Not‐for‐Profit Organization

Camillo Lento, Paolo Lento, Angela Pratola

2019· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affvenueunlabeled

Condominium Townhouse Investment

Gulraze Wakil, Karin A. Petruska

2012· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

affvenueaboutunlabeled

Headline Impression Management in the Earnings Press Releases of TSX Venture Exchange Firms*

Alisher Mansurov, Merridee Bujaki, Bruce J. McConomy

2023· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affvenueaboutunlabeled

Carillion's Fall: Accounting for Construction Projects*

Mary Gillett, Darren Henderson, Pooja Krishen

2025· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+scholarly_communicationconsensus · none

citations

affvenueaboutunlabeled

Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards*/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES ET INTERNATIONALES DE COMPTABILITÉ ET DE VÉRIFICATION

Kathryn Bewley

2008· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affvenueunlabeled

Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect and Emotion‐Understanding Ability*

Michael J. Wynes

2025· article· en· Accounting Perspectives· Decision Sciences

distilled prediction:candidate · noneconsensus · none

citations

affvenueunlabeled

Advertising Expenditures on Media Vehicles and Sales*

Seda Oz, Dogá Istanbulluoglu

2021· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

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