Triple
T5340138
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | SOX |
E123924
|
entity |
| Predicate | enforcedBy |
P1115
|
FINISHED |
| Object | Public Company Accounting Oversight Board |
E23654
|
NE FINISHED |
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 | Statement: [SOX, enforcedBy, Public Company Accounting Oversight Board]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Public Company Accounting Oversight Board Context triple: [SOX, enforcedBy, Public Company Accounting Oversight Board]
-
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.
Committee on Accounting Procedure
The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
-
C.
Governmental Accounting Standards Board
The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
-
D.
Board of Trustees of the Financial Accounting Foundation
The Board of Trustees of the Financial Accounting Foundation is the oversight body responsible for appointing and supervising the standard-setting boards that establish U.S. accounting and financial reporting standards.
-
E.
Accounting Principles Board
The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 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_69bd464b07f8819095aa76577c9829e4 |
completed | March 20, 2026, 1:06 p.m. |
| NER | Named-entity recognition | batch_69bd85c9cff48190900d234a7569cd5d |
completed | March 20, 2026, 5:37 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69bf21c20364819093387aa0e60b4291 |
completed | March 21, 2026, 10:54 p.m. |
Created at: March 20, 2026, 2 p.m.