id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fcis-31880	Lin, Dongjie	Predicting Internal Control Deficiencies with Deep Learning: Evidence from IPO Review Records	2025	8	.pdf	application/pdf	6377	292	40	The effect of internal control weakness on investment efficiency[J]. Identification of internal control deficiencies (ICDs) based on annual report disclosures or audit opinions suffers from reporting lags and sparse positives.	cache/fcis-31880.pdf	txt/fcis-31880.txt