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Valid Evidence, Wrong Verdict: Transfer Tests on Code Review and Raw Table Claims, with Independent Recovery (Encevra Research Round 51)

Year: 2026

Type: preprint

Abstract: Encevra Research Round 51 (XFR-51). Transfer tests of independent review on code review and raw table claims, paired with a real SEC EDGAR exhibit track. Web version: https://research.encevra.com/round-51

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.24053366

Author: Wilkins, Benjamin

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7225591124

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