{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"load_balancing__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["technical accounting consultation workflow reviewer assignment workload capacity audit firm","accounting consultation national office reviewer workload queue assignment","audit software assign work reviewer based on workload availability skills"],"source_ids":["SRC1","SRC3","SRC4"],"no_result_note":"No retained source described the full proposal at technical-accounting-consultation-packet level; the results addressed audit workload, audit/accounting resource allocation, or generic reviewer assignment."},"synonyms_and_historical_terms":{"queries":["accounting consultation clearinghouse specialist workload allocation","national office accounting consultation assignment review queue","audit consultation policy sufficient resources workload engagement quality reviewer standard"],"source_ids":["SRC1","SRC2"],"no_result_note":"The official materials discuss accounting and auditing consultations, technical resources, timely resource assignment, and engagement review, but not a consultation clearinghouse using capacity-weighted routing."},"products_practices_and_standards":{"queries":["audit resource management software assign reviewers skills availability workload","accounting workflow automatic assignment staff workload capacity skills reviewer","ISQM 1 consultation sufficient resources technical accounting consultation"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["skills based routing workload capacity conflict of interest professional services review","resource allocation audit reviewers competence independence workload","reviewer assignment workload availability role conflict automatic assignment"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":null}},"sources":[{"source_id":"SRC1","title":"Audit Quality Indicators","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/News/Events/Documents/10162013_IAGMeeting/AQI_Briefing_Paper.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Partner, staff, manager, and engagement-quality-reviewer workloads are proposed audit-quality indicators because excessive workloads may leave insufficient time for execution, supervision, or review.","Accounting and auditing consultation counts, technical-resource staffing, specialist hours, workload, competence, and independence-related metrics are recognized as relevant audit-quality inputs.","The document distinguishes workload, consultation activity, technical-resource capacity, and reviewer involvement as measurable firm or engagement characteristics."]},{"source_id":"SRC2","title":"Getting Started on the New IAASB Quality Management Standards: An Overview","publisher":"International Federation of Accountants","url":"https://www.ifac.org/knowledge-gateway/discussion/getting-started-new-iaasb-quality-management-standards-overview","source_type":"OFFICIAL_GUIDANCE","claims_supported":["ISQM 1 addresses consultation, review, documentation, relevant ethical requirements, and timely allocation and assignment of human, technological, and intellectual resources.","ISA 220 (Revised) places responsibility on the engagement partner to determine that sufficient and appropriate resources are assigned or made available on a timely basis.","ISQM 2 addresses reviewer eligibility, performance, and documentation, so routing cannot replace professional eligibility or approval authority."]},{"source_id":"SRC3","title":"Resource Management Software for Audit & Accounting Firms","publisher":"SAVIOM","url":"https://www.saviom.com/industries/audit-accounting/resource-management-software/","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["A commercial audit-and-accounting resource-management product already combines demand forecasting, capacity and availability visibility, skilled-professional allocation, and workload balancing.","The product claims matching based on skills, certifications, experience, and independence requirements, dynamic schedule adjustment, and balancing across teams, offices, and service lines.","The product explicitly characterizes audit and accounting work as deadline-driven and constrained by workload, underutilization, specialization, and compliance requirements."]},{"source_id":"SRC4","title":"Resource Management — Optimize Team Capacity with QPM","publisher":"QPM","url":"https://www.qpm.ai/en/features/resource-management","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["A commercial resource-management product supports distinct assignee and reviewer roles, workload and availability detection, role-conflict prevention, and automatic overload control.","The product claims automatic identification of assignees using experience, role, workload, and task priority.","The product accounts for vacations, sick leave, parallel involvement, deadlines, and quick substitution, closely paralleling several proposed routing components."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The problem class is visible: official PCAOB material identifies excessive reviewer and audit-personnel workloads as a potential threat to timely, adequate review and separately recognizes consultation volume and technical-resource capacity; an audit/accounting product describes simultaneous overload, underutilization, deadline pressure, skills constraints, and independence constraints. However, the retained evidence does not directly establish that technical-accounting consultation packets are commonly routed to customary specialists, or that overloaded specialists routinely coexist with materially interchangeable idle reviewers. The proposal's exact queue imbalance therefore remains an empirical hypothesis.","source_ids":["SRC1","SRC3"]},"closest_prior_art":[{"name":"SAVIOM audit and accounting resource management","source_ids":["SRC3"],"overlap":"Combines capacity forecasting, availability, skills, certifications, experience, independence requirements, deadline-aware scheduling, dynamic adjustment, and workload balancing for audit and accounting personnel.","remaining_difference":"The disclosed use case is portfolio and engagement staffing. It does not show packet-level pooled intake for ordinary technical-accounting consultations, routing by current work-in-progress and estimated packet effort, explicit assignment failure, or continuity affinity after substantive consultation analysis begins."},{"name":"QPM reviewer-aware resource management and autoassignment","source_ids":["SRC4"],"overlap":"Uses reviewer roles, skills, availability, workload, priority, absence information, overload control, role-conflict prevention, and automatic assignee selection.","remaining_difference":"It is a domain-general project product and does not disclose accounting-consultation eligibility rules involving topic qualification, independence, confidentiality, entity access, accounting risk, required approvals, or documented continuity-preserving handoffs."},{"name":"ISQM 1, ISQM 2, and ISA 220 resource and review practices","source_ids":["SRC2"],"overlap":"Establish timely resource assignment, consultation, reviewer eligibility, ethical requirements, documentation, and accountable engagement leadership as recognized quality-management practices.","remaining_difference":"The standards establish constraints and responsibilities, not a capacity-aware weighted destination-selection mechanism for incoming technical-accounting consultation packets."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"Within the retained sources, the remaining testable distinction is packet-level, pre-failure routing of ordinary technical-accounting consultations through a pooled eligible-reviewer set, jointly using topic and independence/access eligibility, current and forecast workload, estimated effort, deadline and risk, and continuity affinity while exposing failures. Existing sources disclose most components individually or in adjacent audit staffing and generic reviewer-assignment settings, but not this complete domain-specific operating rule.","contrastive_claim_falsifier":"The contrast is falsified if an existing product, documented firm practice, or earlier publication is found that routinely applies substantially this complete eligibility-constrained, workload- and deadline-aware routing rule to technical-accounting consultation packets before reviewer failure. Its causal usefulness is separately falsified if the shadow replay finds no materially interchangeable idle capacity, or produces no predeclared improvement in workload skew and eligible-packet age without worsening prohibited assignments, deadlines, handoffs, or downstream-approver concentration.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct terminology, consultation and national-office synonyms, official quality-management materials, audit/accounting products, generic reviewer-assignment products, and combinations of workload, eligibility, independence, availability, priority, and role-conflict components. Exactly four opened sources from four publishers were retained, including official and first-party sources.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The broader workload-and-capacity problem is supported, while the consultation-queue-specific prevalence and availability of interchangeable idle reviewers remain unverified; this warrants PARTLY_SUPPORTED rather than a stronger finding.","source_ids":["SRC1","SRC3"]},"distinct_testable_claim":{"status":"PASS","rationale":"Despite substantial component overlap, the remaining claim is narrowly distinguishable by its technical-accounting packet unit, complete eligibility filter, pre-failure destination change, multi-signal weighting, explicit failure handling, and continuity rule. It has clear documentary and replay falsifiers.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"An eight-week, single-pool, de-identified historical shadow replay with reconstructed arrivals, predeclared rules and metrics, prohibited-assignment checks, and sampled quality review is bounded and can test both substitute viability and routing effects without changing live work.","source_ids":["SRC1","SRC2"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No obvious stop applies to a de-identified, non-live replay if independence, competence, confidentiality, access, reviewer eligibility, documentation, and accountable approval remain binding. The proposed halt conditions address missing eligibility data and disclosure or prohibited-assignment risks; live reassignment or automated approval would require separate authority.","source_ids":["SRC1","SRC2"]}},"screen_survival":true,"world_novelty_boundary":"This bounded four-source screen establishes neither world novelty nor patentability, market size, expert acceptance, realized value, or the prevalence and effect size of the proposed problem and intervention."}