{"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_shedding__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["late close manual journal entry review backlog financial close duplicate journal entries","journal review capacity overload threshold defer next period accounting close"],"source_ids":["SRC1","SRC2"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["financial close passed adjustments waived adjustments immaterial errors rollover method","post-close adjusting entries uncorrected misstatements qualitative materiality"],"source_ids":["SRC3","SRC4"],"no_result_note":null},"products_practices_and_standards":{"queries":["journal entry approval workflow risk based rules BlackLine","site:pcaobus.org standards journal entries period end adjusting entries AS 2201"],"source_ids":["SRC1","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["journal entry workflow workload capacity reserve threshold hysteresis accounting close","risk based journal approval duplicate journal rejection defer next period close"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":"No retained source disclosed the complete combination of a review-demand/capacity trigger, fixed emergency reserve, selective removal from the current close, auditable bounded reentry, and hysteretic recovery."}},"sources":[{"source_id":"SRC1","title":"Journal Entry Automation Software Powered by Verity AI","publisher":"BlackLine","url":"https://www.blackline.com/products/financial-close/journals/","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Manual journal preparation, support, certification, review, and posting are time-consuming, particularly when organizations process hundreds or thousands of entries per period.","The product centralizes journal creation, validation, review, approval, posting, documentation, and audit visibility.","Configurable rules and dynamic workflows can auto-certify reasonable entries and route approvals by amount thresholds and roles.","The opened page did not disclose workload-capacity admission thresholds, rejection or deferral from the current close to preserve reviewer capacity, or hysteretic readmission."]},{"source_id":"SRC2","title":"The financial close process: Implications for future research","publisher":"Elsevier","url":"https://www.sciencedirect.com/science/article/abs/pii/S1467089514000335","source_type":"PRIMARY_RESEARCH","claims_supported":["A field investigation involving corporate financial officers from 22 organizations examined factors affecting the financial-close process.","The study describes the financial close as time-pressured and reports that increased period-end workload can negatively affect process efficiency.","It identifies timely revelation of information, estimation difficulty, collaboration, and regulatory demands as close-process challenges.","It does not report capacity-triggered shedding of low-priority journals."]},{"source_id":"SRC3","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/AS2201","source_type":"OFFICIAL_STANDARD","claims_supported":["The auditor must evaluate the period-end financial-reporting process because of its importance to financial reporting and internal control.","That process includes procedures to initiate, authorize, record, and process general-ledger journal entries and recurring and nonrecurring adjustments.","Effective internal control must provide reasonable assurance regarding reliable financial reporting and authorized recording of transactions.","The standard supplies control constraints but does not prescribe journal-load shedding or the proposal's numerical thresholds."]},{"source_id":"SRC4","title":"Staff Accounting Bulletin No. 99: Materiality","publisher":"U.S. Securities and Exchange Commission","url":"https://www.sec.gov/interps/account/sab99.htm","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Exclusive reliance on quantitative thresholds when assessing financial-statement misstatements is inappropriate.","Qualitative circumstances can make a quantitatively small misstatement material.","Misstatements must be considered separately and in aggregate.","These requirements constrain any deferral policy based on amount alone and support review of cumulative deferrals."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The sources make the underlying problem visible: period-end closing is time-pressured, workload can impair close efficiency, manual journals consume substantial effort, and period-end journals and adjustments are risk-sensitive controlled activities. The bounded search did not directly document the proposal's narrower queue pathology—duplicates, superseded entries, and elective reclassifications consuming reviewer capacity while material or fraud-sensitive journals wait—so that causal detail remains unverified.","source_ids":["SRC1","SRC2","SRC3"]},"closest_prior_art":[{"name":"Configurable journal-entry automation and risk-sensitive approval routing","source_ids":["SRC1"],"overlap":"Centralizes journal intake, applies configurable validation and certification rules, differentiates approval paths, records documentation, and provides audit visibility while reducing manual review effort.","remaining_difference":"The disclosed product does not activate from aggregate review demand versus remaining capacity, explicitly remove eligible entries from the current close, reserve a fixed portion of reviewer capacity for late discoveries, or use separate activation and recovery thresholds."},{"name":"Controlled period-end journal and adjustment processing","source_ids":["SRC3"],"overlap":"Treats initiation, authorization, recording, and processing of period-end journal entries and recurring or nonrecurring adjustments as part of an important controlled financial-reporting process.","remaining_difference":"It is a control and audit-evaluation framework, not a capacity-responsive admission-and-shedding mechanism."},{"name":"Documented disposition of uncorrected misstatements under qualitative and aggregate materiality analysis","source_ids":["SRC4"],"overlap":"Permits differentiated treatment only after contextual materiality analysis and requires consideration of individual and cumulative effects, resembling the proposal's documented limits and protected classes.","remaining_difference":"Materiality assessment is not workload-triggered load shedding and does not create a reviewer-capacity reserve or hysteretic readmission rule."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"During a close in which forecast journal-review demand exceeds a predefined fraction of remaining reviewer capacity, a controller-governed gate combining explicit current-close rejection or deferral, a fixed reserve for protected journals, auditable owned reentry, cumulative qualitative review, and a lower sustained recovery threshold will reduce admitted review demand and preserve emergency capacity without shedding any journal required for the current reporting period. The contrast is this combined capacity-control mechanism, not risk routing, automation, materiality analysis, or prioritization alone.","contrastive_claim_falsifier":"A timestamped shadow replay falsifies the remaining claim if an existing workflow already implements the complete combination; the gate fails to reduce current-close review demand or preserve the specified reserve; any shed journal is subsequently determined to require current-period posting; protected-journal waiting does not improve because another bottleneck controls completion; or deferred items lack complete ownership and bounded reentry.","gates":{"adequate_source_search":{"status":"PASS","rationale":"Direct, synonym and historical, product and standard, and component-combination searches were performed. Exactly four retained sources were opened, spanning four source pages and three publishers, including primary research, an official standard, official guidance, and a first-party product source.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Primary research and first-party product evidence support period-end workload pressure and manual-journal burden, while the standard confirms that period-end journals and adjustments are controlled, risk-relevant work. Because the specific queue-ordering pathology was not directly observed, the evidence is PARTLY_SUPPORTED rather than fully supported.","source_ids":["SRC1","SRC2","SRC3"]},"distinct_testable_claim":{"status":"PASS","rationale":"The closest art covers configurable routing, automation, audit trails, period-end controls, and contextual materiality judgments, but not the retained combination of measured overload activation, selective current-close removal, protected capacity, and hysteretic recovery. Its outcomes and failure conditions are measurable.","source_ids":["SRC1","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A retrospective replay of one completed close can preserve original records while measuring simulated admission, review demand, reserve availability, protected-entry wait time, wrong-shed cases, cumulative deferrals, ownership completeness, and distribution across entities and preparer classes.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No categorical stop applies to a read-only shadow replay authorized by the controller and independently reviewed by the control owner. A live gate would require accounting-policy and internal-control authority, qualitative and aggregate materiality assessment, preserved approvals and segregation of duties, and categorical protection of possibly material or fraud-sensitive entries.","source_ids":["SRC3","SRC4"]}},"screen_survival":true,"world_novelty_boundary":"This bounded four-source public-web screen establishes only coarse researchability and an adjacent-prior-art disposition. It cannot establish world novelty, patentability, freedom to operate, market size, expert acceptance, applicability across reporting regimes, or realized reporting value."}