{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"negative_space_design__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["audit workpaper review unresolved exceptions dashboard outstanding review notes first page","account reconciliation software unresolved items exception dashboard preparer reviewer","\"unresolved reconciling items\" reviewer workpaper","audit file \"issues report\" outstanding resolved cleared review notes"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":"No exact public match was found for a governed, read-only first-page audit-workpaper aperture whose empty state jointly discloses completeness, filters, timestamp, and evidence access."},"synonyms_and_historical_terms":{"queries":["\"working papers\" \"open items\" audit review exceptions summary","\"workpaper\" \"outstanding review points\" dashboard","CaseWare outstanding review points dashboard notes engagement official","audit documentation supervisory review attention clutter unresolved findings study"],"source_ids":["SRC1","SRC2"],"no_result_note":null},"products_practices_and_standards":{"queries":["audit workpaper open items list unresolved review notes","account reconciliation workspace open exceptions fully reconciled status","site:pcaobus.org audit documentation review unresolved matters work papers standard","account reconciliation software exception report reviewer dashboard"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":null},"component_combination":{"queries":["empty state design no results completeness filters timestamp dashboard standard","filter state no results applied filters hidden controls design guidance","audit dashboard outstanding issues link supporting workpaper","account reconciliation open exception count data last updated filters"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":null}},"sources":[{"source_id":"SRC1","title":"Auditing Standard No. 3—Audit Documentation: Appendix A, Background and Basis for Conclusions","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/oversight/standards/archived-standards/details/Auditing_Standard_3_Appendix_A","source_type":"OFFICIAL_STANDARD","claims_supported":["Audit documentation facilitates review by supervisors, managers, engagement partners, quality reviewers, and inspectors.","Complete and understandable documentation, including evidence supporting significant conclusions, is necessary for meaningful review.","Before report release, necessary procedures must be completed, review notes cleared, and final conclusions supported; significant inconsistent information must remain documented."]},{"source_id":"SRC2","title":"Viewing Review Points","publisher":"MyWorkpapers","url":"https://support.myworkpapers.com/hc/en-us/articles/218737888-Viewing-Review-Points","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["An audit-workpaper product provides a dashboard widget leading to a list of outstanding review points.","Individual outstanding points link back to their attached workpapers, preserving access to context.","A separate Review Points Summary displays both resolved and unresolved points, establishing the practice of separating an outstanding-only view from the complete status record."]},{"source_id":"SRC3","title":"Account reconciliation - Finance | Dynamics 365","publisher":"Microsoft","url":"https://learn.microsoft.com/en-us/dynamics365/finance/general-ledger/account-reconciliation","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["The reconciliation workspace places summary tiles for open exceptions, addressed exceptions, automatically reconciled transactions, and recommended actions above a detailed grid.","The grid shows red exception counts and a green Fully reconciled state, while filters determine the displayed period and other scope.","The product exposes exception details and history and provides processing-recency information when the workspace shows no data."]},{"source_id":"SRC4","title":"Designing a filter component - Filters - Design notes","publisher":"UK Department for Work and Pensions","url":"https://design-system.dwp.gov.uk/contribute/filters/design-notes","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Filter state should be communicated near results because filter controls may be missed, hidden, scrolled out of view, or temporarily unsynchronized.","The guidance distinguishes no filters, no results, and results-found states and recommends showing result count and applied filters.","An explicit no-results state with applied-filter disclosure reduces ambiguity about why a result area is empty."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The review problem is visible indirectly but not fully demonstrated. PCAOB treats reviewability, supported conclusions, and clearance of review notes as consequential; MyWorkpapers and Dynamics 365 devote prominent views to outstanding review points and open reconciliation exceptions, indicating a recognized need to separate open matters from complete records. However, the retained sources do not empirically show that equal visual salience in dense reconciliation workpapers causes reviewers to overlook documented exceptions.","source_ids":["SRC1","SRC2","SRC3"]},"closest_prior_art":[{"name":"MyWorkpapers outstanding Review Points dashboard widget","source_ids":["SRC2"],"overlap":"Provides an outstanding-only dashboard entry, links each point to its underlying workpaper, and retains a fuller summary containing resolved and unresolved points.","remaining_difference":"The documentation does not show a fixed first-page region reserved exclusively for unresolved reconciliation exceptions or a governed zero-item state disclosing completeness, filters, freshness, and the meaning of absence."},{"name":"Microsoft Dynamics 365 Account reconciliation workspace","source_ids":["SRC3"],"overlap":"Prominently summarizes open exception counts, separates open from addressed and automatically reconciled items, supports drill-down and history, exposes filters, indicates full reconciliation, and reports processing recency when data are absent.","remaining_difference":"It is an operational reconciliation workspace rather than a read-only supervisory audit-workpaper aperture, and the source does not establish a persistently protected empty region with combined completeness, filter, preparer-timestamp, and audit-evidence framing."},{"name":"DWP explicit filter and no-results state pattern","source_ids":["SRC4"],"overlap":"Makes absence interpretable by pairing no-results messaging with result counts and applied-filter disclosure even when controls are out of view.","remaining_difference":"It is general interface guidance, not an audit control, and does not govern what may occupy the region, establish source-data completeness, or link absence to an immutable evidence inventory."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"In a supervisory audit-review packet, a fixed read-only first-page region can be governed so that only unresolved reconciling items and indispensable caveats may occupy it; when none qualify, routine content remains excluded and the region explicitly communicates completeness, active filters, freshness/preparer timestamp, and a path to the complete evidence inventory. The retained prior art separately supplies outstanding-only audit views, reconciliation exception dashboards, and explicit filtered-empty-state semantics, but does not disclose this complete governed-absence structure.","contrastive_claim_falsifier":"The contrast would be falsified by locating a pre-existing audit-workpaper or reconciliation-review interface that combines the same persistent inclusion rule, unresolved-only occupancy, explicit zero-state completeness/filter/freshness framing, and recoverable full audit trail, or by a controlled test showing that the aperture does not improve exception-state identification or increases false-clearance interpretations.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct wording, older work-paper/open-item terminology, audit and reconciliation products and standards, and component combinations. Four opened sources from four publishers include an official standard, official guidance, and first-party product documentation.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The problem is partly supported: authoritative review requirements and two product designs show that outstanding matters require explicit review surfaces, although the proposed visual-attention mechanism lacks direct empirical confirmation.","source_ids":["SRC1","SRC2","SRC3"]},"distinct_testable_claim":{"status":"PASS","rationale":"The remaining governed-absence claim is operationally distinct from ordinary filtering, highlighting, and exception lists and can be falsified through interface inspection and measured reviewer performance.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"The proposed paired comparison is bounded to 12 de-identified completed workpapers, six qualified reviewers, at most 72 case-reviews, specified occupied/clear/filtered/incomplete states, measurable outcomes, and an immediate false-clearance stop.","source_ids":["SRC1","SRC4"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"A read-only, de-identified prototype that cannot change evidence, exception status, materiality, sign-off, or conclusions has no obvious stop if an engagement manager authorizes it. Evidence recoverability and immediate stopping on false clearance align with the documentation-integrity concerns in the official standard.","source_ids":["SRC1"]}},"screen_survival":true,"world_novelty_boundary":"This four-source bounded public-web screen establishes only adjacent prior art and a researchable residual contrast. It cannot establish world novelty, patentability, market size, expert acceptance, implementation feasibility across audit platforms, or realized audit value."}