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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
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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.

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 8 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
The Monitoring Effectiveness of Co‐opted Audit Committees
Cory A. Cassell, Linda A. Myers, Roy Schmardebeck, Jian Zhou
2018· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+sts+insufficient_payloadconsensus · none
107
citations
venueno affunlabeled
Labor Unions and Income Smoothing
Sophia Hamm, Boochun Jung, Woo‐Jong Lee
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communicationconsensus · 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
venueno affno abstractunlabeled
Insider Trading and Earnings Management in Distressed Firms*
Messod D. Beneish, Eric Press, Mark E. Vargus
2011· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
106
citations
afffundunlabeled
Buy‐Side Analysts and Earnings Conference Calls
Michael J. Jung, M.H. Franco Wong, Frank Zhang
2017· article· en· Journal of Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+sts+scholarly_communicationconsensus · none
105
citations
affunlabeled
A review of accounting research in the Asia Pacific region
Karen L. Benson, Peter Clarkson, Tom Smith, Irene Tutticci
2015· review· en· Australian Journal of Management· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
104
citations
aboutno affunlabeled
Relevant but Delayed Information in Negotiated Audit Fees
Karl E. Hackenbrack, Nicole Thorne Jenkins, Mikhail Pevzner
2014· article· en· Auditing A Journal of Practice & Theory· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
104
citations
affno abstractunlabeled
Value relevance of disclosed related party transactions
Wenxia Ge, D.H. Drury, Steve Fortin, Liu Feng, Desmond Tsang
2010· article· en· Advances in Accounting· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
103
citations
affunlabeled
Accounting Conservatism and Bankruptcy Risk
Gary C. Biddle, L. Z. Mary, Frank M. Song
2020· article· en· Journal of Accounting Auditing & Finance· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
103
citations
venueno affunlabeled
Gambling Attitudes and Financial Misreporting
Dane M. Christensen, Keith L. Jones, David G. Kenchington
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communicationconsensus · none
102
citations
venueno affno abstractunlabeled
<scp>CEO</scp> Equity Incentives and Audit Fees
Yongtae Kim, Haidan Li, Siqi Li
2014· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
102
citations
venueno affunlabeled
Moving the Conceptual Framework Forward: Accounting for Uncertainty
Richard Barker, Stephen H. Penman, Thomas J. Linsmeier, Stephen Cooper
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · none
100
citations
affaboutunlabeled
Internal audit quality: a polysemous notion?
Mélanie Roussy, Marion Brivot
2016· article· en· Accounting Auditing & Accountability Journal· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+insufficient_payloadconsensus · insufficient_payload
100
citations
affno abstractunlabeled
Managerial Ownership and Accounting Conservatism
Ryan LaFond, Sugata Roychowdhury
2007· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
98
citations
venueno affunlabeled
Expanded Auditor's Report Disclosures and Loan Contracting*
Vlad‐Andrei Porumb, Yasemin Karaibrahimoglu, Gerald J. Lobo, Reggy Hooghiemstra, Dick de Waard
2021· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communicationconsensus · none
97
citations
affno abstractunlabeled
Empirical Evidence on Jurisdictions that Adopt IFRS
Ole‐Kristian Hope, Justin Yiqiang Jin, Tony Kang
2006· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
97
citations
venueno affunlabeled
New Frontiers for Internal Audit Research<sup>*</sup>
Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood
2021· article· en· Accounting Perspectives· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
94
citations
venueno affunlabeled
Earnings Non‐Synchronicity and Voluntary Disclosure
Guojin Gong, Laura Yue Li, Ling Zhou
2012· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrow+insufficient_payloadconsensus · none
94
citations
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