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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.

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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The Accounting Review
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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.

175 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.
175 works in the cohort · of 4,299,418page 1 of 4

Labels cover 0 of 175 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 175 of 175 works in this cohort. Predictions are machine_predicted_unvalidated teacher distillation outputs. Candidate is the union; consensus is the intersection.

affunlabeled
Equity Incentives and Earnings Management
Qiang Cheng, Terry D. Warfield
2005· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
1,500
citations
affunlabeled
Financial Constraints and Cash Tax Savings
Alexander Edwards, Casey M. Schwab, Terry Shevlin
2015· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
632
citations
affunlabeled
Do IRS Audits Deter Corporate Tax Avoidance?
Jeffrey L. Hoopes, Devan Mescall, Jeffrey Pittman
2012· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
561
citations
aboutno affunlabeled
Audit Quality and Auditor Reputation: Evidence from Japan
Douglas J. Skinner, Suraj Srinivasan
2012· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaresearch+insufficient_payloadconsensus · none
444
citations
aboutno affunlabeled
The Accrual Anomaly: International Evidence
Morton Pincus, Shivaram Rajgopal, Mohan Venkatachalam
2007· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaresearch+insufficient_payloadconsensus · none
343
citations
affunlabeled
Cross-Listing Audit Fee Premiums: Theory and Evidence
Jong‐Hag Choi, Jeong‐Bon Kim, Dan A. Simunic
2009· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none
306
citations
affunlabeled
Voluntary Audits versus Mandatory Audits
Clive S. Lennox, Jeffrey Pittman
2011· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
294
citations
aboutno affunlabeled
A Returns-Based Representation of Earnings Quality
Frank Ecker, Jennifer Francis, Irene Kim, Per Olsson, Katherine Schipper
2006· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · metaresearchconsensus · none
221
citations
affunlabeled
Unprofitable Affiliates and Income Shifting Behavior
Lisa De Simone, Kenneth J. Klassen, Jeri K. Seidman
2016· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
193
citations
aboutno affunlabeled
Institutional Investor Attention and Firm Disclosure
I. N. Abramova, John E. Core, Andrew Sutherland
2020· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
184
citations
affunlabeled
Non-Executive Employee Ownership and Corporate Risk
Kalin S. Kolev, Jacob K. Thomas, Frank Zhang
2014· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
146
citations

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