Bad apples, bad barrels and bad cellars: a “boundaries” perspective on professional misconduct
Bibliographic record
Abstract
Parmalat – formerly one of the largest dairy companies in the world – went bankrupt on December 24, 2003, leaving behind a "hole" of 14 billion euros, a sum almost twice the company's 2002 sales turnover. Subsequent investigations revealed that the company's financial accounts had consistently and deliberately been falsified for each of the thirteen years that Parmalat was listed on the Milan Stock Exchange. During those years, professionals – who are supposed to act as gatekeepers (Coffee 2005, 2006) – did not (or, in some cases, decided not to) see what was going on. Deloitte – which was auditing the company's group accounts – did not raise any concerns until October 2003 when they issued a disclaimer on the company's accounts, as they could not determine the amount of a fund held by a subsidiary. Standard and Poor's constantly rated the company at the investment grade and even improved its outlook only a few months before the company defaulted. Securities analysts, similarly, remained positive on Parmalat's shares until the company was already on the verge of bankruptcy; only a few days before the fraud was detected, fifty-seven of sixty-six of their equity research reports recommended buying or holding the company's shares.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".