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Record W3100541641 · doi:10.1111/1911-3838.12238

Blockchain and Cryptoassets: Insights from Practice*

2020· article· en· W3100541641 on OpenAlexaffvenueabout
S. J. Bennett, Ken Charbonneau, Ryan Leopold, Linda Mezon, C. G. Paradine, Anthony Scilipoti, Rebecca Villmann

Bibliographic record

VenueAccounting Perspectives · 2020
Typearticle
Languageen
FieldComputer Science
TopicBlockchain Technology Applications and Security
Canadian institutionsCanadian Standards Association
Fundersnot available
KeywordsBlockchainBusinessAuditWork (physics)AccountingPublic relationsPolitical scienceComputer securityComputer scienceEngineering

Abstract

fetched live from OpenAlex

ABSTRACT Blockchain and cryptoassets are transforming how business is conducted. Leaders from Canadian practice provide insights on how consultants, standard setters, auditors, and regulators have been getting involved to support business and work through the challenges to raise funds, report to investors, and protect the public interest in a blockchain‐enabled world. These leaders share the challenges and opportunities they see, and the role accountants can play, including how educators and researchers can help.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.014
metaresearch head score (Gemma)0.021
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Review · Consensus signal: none
Teacher disagreement score0.020
Threshold uncertainty score0.101

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0140.021
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.003
Science and technology studies0.0070.026
Scholarly communication0.0130.013
Open science0.0010.005
Research integrity0.0050.005
Insufficient payload (model declined to judge)0.0050.001

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.

Opus teacher head0.009
GPT teacher head0.237
Teacher spread0.228 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreReview

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".

Quick stats

Citations17
Published2020
Admission routes3
Has abstractyes

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