{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"invariant_mode_decomposition_design__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["financial close recurring discrepancies eigendecomposition invariant modes accounting consolidation","consolidation close discrepancy transition matrix eigenvalue audit","dynamic mode decomposition accounting audit"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":"The search found the consolidation pipeline and the proposed mathematical method separately, but no direct implementation of close-to-close modal decomposition for signed consolidation discrepancies."},"synonyms_and_historical_terms":{"queries":["dynamic mode decomposition accounting audit","Koopman accounting anomalies audit","state-space recurring accounting errors financial close","process mining financial statement audits"],"source_ids":["SRC3","SRC4"],"no_result_note":null},"products_practices_and_standards":{"queries":["Oracle financial consolidation close translation intercompany elimination configurable calculations","PCAOB period-end financial reporting recurring adjustments consolidating entries"],"source_ids":["SRC1","SRC2"],"no_result_note":null},"component_combination":{"queries":["dynamic mode decomposition journal entries audit anomaly","process mining financial close accounting audit consolidation","multivariate anomaly detection journal entries reconstruction error audit"],"source_ids":["SRC3","SRC4"],"no_result_note":"No retained source combined a learned close-to-close operator, eigendecomposition, modal gains, accounting traceability, residual testing, and a cross-account control package."}},"sources":[{"source_id":"SRC1","title":"Working with Configurable Calculations","publisher":"Oracle","url":"https://docs.oracle.com/en/cloud/saas/financial-consolidation-cloud/agfcc/configurable_calc_about.html","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Oracle Financial Consolidation and Close performs an ordered pipeline of calculations, translation and foreign-exchange calculations, consolidation, and elimination.","Administrators can insert configurable calculation rules into that pipeline, making configuration-dependent propagation operationally plausible.","Changing calculation rules requires privileged administrative authority."]},{"source_id":"SRC2","title":"AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/as-2201--an-audit-of-internal-control-over-financial-reporting-that-is-integrated-with-an-audit-of-financial-statements-%28effective-on-12-15-2026%29","source_type":"OFFICIAL_STANDARD","claims_supported":["The auditor must evaluate the period-end financial reporting process.","That evaluation includes recurring and nonrecurring adjustments, adjusting and consolidating entries, IT involvement, participating locations, and management oversight.","The auditor must obtain sufficient evidence concerning controls and relevant financial-statement assertions."]},{"source_id":"SRC3","title":"On Dynamic Mode Decomposition: Theory and Applications","publisher":"arXiv","url":"https://arxiv.org/abs/1312.0041","source_type":"PRIMARY_RESEARCH","claims_supported":["Dynamic mode decomposition is an established eigendecomposition of a best-fit linear operator relating paired observations.","Its modes represent coherent structures, while eigenvalues describe growth, decay, and oscillation.","Rank deficiency, noise, linear inconsistency, sampling, and mode scaling can make results misleading and require explicit validation."]},{"source_id":"SRC4","title":"Embedding Process Mining into Financial Statement Audits","publisher":"Elsevier","url":"https://pure.uva.nl/ws/files/69287459/1_s2.0_S1467089521000166_main.pdf","source_type":"PRIMARY_RESEARCH","claims_supported":["Process mining has been embedded in pilot financial-statement audits using ERP event data and can connect processes to financial accounts and internal controls.","The method emphasizes process discovery, control-flow paths, reconciliation, conformance, and audit evidence.","Its limitations include event-log construction, source-system coverage, data quality, false positives, and the continuing responsibility of auditors to evaluate evidence."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"Official and first-party sources establish a recurring, multi-stage, configuration-dependent consolidation and close process involving translation, elimination, adjustments, multiple entities, and period-end controls. Primary audit research shows that relationships between recorded processes and accounts can reveal control-relevant patterns. The retained sources do not directly demonstrate the narrower asserted phenomenon: a stable signed discrepancy combination migrating among accounts and entities over successive closes.","source_ids":["SRC1","SRC2","SRC4"]},"closest_prior_art":[{"name":"Dynamic mode decomposition of paired time-series states","source_ids":["SRC3"],"overlap":"Supplies nearly the entire mathematical skeleton: a best-fit transition operator, eigendecomposition, coherent modes, and eigenvalue-based growth or decay assessment.","remaining_difference":"The source does not apply DMD to consolidation-close discrepancies, establish accounting traceability, compare against account-wise close-review baselines, or design cross-account controls from selected modes."},{"name":"Process mining embedded in financial-statement audits","source_ids":["SRC4"],"overlap":"Uses ERP evidence to reconstruct processes, relate them to accounts and controls, identify deviations, and support audit procedures subject to data-quality and evidence constraints.","remaining_difference":"It models event sequences and conformance rather than eigenvectors of a close-to-close discrepancy operator with scalar persistence or amplification gains."},{"name":"Configured consolidation pipeline and period-end control evaluation","source_ids":["SRC1","SRC2"],"overlap":"Covers the same close operations, configurations, adjustments, consolidating entries, participating entities, controls, and authority setting.","remaining_difference":"These sources describe operating and auditing the close but do not disclose modal detection of recurring signed discrepancy combinations or control packages organized around those modes."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"For one consistently mapped consolidation stream, a bounded DMD-style operator estimated from preregistered closes will produce at least one spectrally separated and accounting-traceable signed discrepancy mode whose held-out direction or persistence prediction exceeds both zero-persistence and independent account-wise baselines, remains stable under scaling and resampling, and satisfies a predeclared reconstruction-residual limit. General DMD, process mining, and ordinary close controls do not themselves establish that domain-specific result.","contrastive_claim_falsifier":"The claim is falsified if no mode remains stable under reasonable scaling, resampling, and perturbation; eigenvalue separation is inadequate; held-out performance fails to beat both baselines; reconstruction residuals exceed tolerance; or the leading mode cannot be traced to a coherent, reviewable combination of close routines and configurations.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The search covered the proposal directly, DMD and older state-space terminology, audit process mining and anomaly analytics, consolidation products, an auditing standard, and combinations of the mathematical and accounting components. Exactly four opened sources from four publishers were retained, including first-party, official-standard, and primary-research sources.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The evidence supports the underlying multi-stage close process, recurring adjustments, configuration dependence, cross-entity scope, and need to evaluate close controls. Direct evidence for invariant migrating discrepancy modes is absent, so support is partial rather than complete.","source_ids":["SRC1","SRC2","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"Although DMD itself is established, its proposed accounting realization has measurable requirements for spectral separation, held-out improvement, reconstruction error, robustness, and source-level traceability that distinguish it from process mining and conventional close controls.","source_ids":["SRC1","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"The proposed read-only 12-close pilot, with eight fitting closes, four held-out closes, two explicit baselines, sensitivity analyses, residual limits, and review of only one leading separated mode, is finite and capable of rejecting the contrastive claim without altering production accounting.","source_ids":["SRC1","SRC3","SRC4"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No obvious stop prevents an approved retrospective pilot. Rule changes require privileged authority, auditors must independently evaluate evidence, and the pilot can halt for lineage, stability, residual, or confidentiality failures while leaving production postings and controls unchanged.","source_ids":["SRC1","SRC2","SRC4"]}},"screen_survival":true,"world_novelty_boundary":"This bounded public-web screen found the mathematical method established outside accounting and closely adjacent consolidation-control and audit-analytics practices, but no retained source describing their full proposed combination. It cannot establish world novelty, patentability, market size, expert acceptance, or realized value."}