Signal DNA

Critical-audit-matter language — its full record.

CANDIDATEResearch · Institutional

What it does

Measures how the risk language auditors use in critical audit matters changes from year to year.

Who built it

BaselineWatch Research. Not yet certified.

Sources

Auditor reports filed with annual reports on EDGAR.

Testing & verification history

  1. NOV 2026

    Early tests passed

    Passed early tests; these are not a claim.

  2. 7 NOV 2026

    Preregistration drafted

    The confirmatory test is being preregistered before any new data is examined; the forward sample is being sized so the test can reach a verdict.

What this is not

A research candidate. No performance figure is published until the preregistered test is complete and certified.

Research access

Available on request while testing continues.

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