Triple

T20859213
Position Surface form Disambiguated ID Type / Status
Subject Arthur Andersen E513569 entity
Predicate regulator P46 FINISHED
Object Public Company Accounting Oversight Board (posthumous regulatory context) — NE NERFINISHED

How this triple was built (2 steps)

Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.

NER Named-entity recognition gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: Public Company Accounting Oversight Board (posthumous regulatory context) | Statement: [Arthur Andersen, regulator, Public Company Accounting Oversight Board (posthumous regulatory context)]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Public Company Accounting Oversight Board (posthumous regulatory context)
Context triple: [Arthur Andersen, regulator, Public Company Accounting Oversight Board (posthumous regulatory context)]
  • A. Public Company Accounting Oversight Board chosen
    The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
  • B. Free Enterprise Fund v. Public Company Accounting Oversight Board
    Free Enterprise Fund v. Public Company Accounting Oversight Board is a 2010 U.S. Supreme Court case that limited the President’s removal restrictions over members of the Public Company Accounting Oversight Board, refining the constitutional boundaries of separation of powers and executive control over independent agencies.
  • C. Certified Public Accountants and Auditing Oversight Board
    The Certified Public Accountants and Auditing Oversight Board is Japan’s governmental body responsible for monitoring and ensuring the quality and integrity of certified public accountants and audit practices.
  • D. Reports on the relation of accounting standards to corporate regulation
    "Reports on the relation of accounting standards to corporate regulation" is a governmental investigative report analyzing how accounting rules influence and interact with the oversight and control of corporations.
  • E. Sarbanes–Oxley Act of 2002
    The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (2 batches)

The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.

Step Stage Batch ID Status When
creating Elicitation batch_69e0b4f5b01081909452f654d2fc3f50 completed April 16, 2026, 10:07 a.m.
NER Named-entity recognition batch_69e6c3aabef4819098f0fd24dcc27dbd completed April 21, 2026, 12:24 a.m.
Created at: April 16, 2026, 12:44 p.m.