Auditing Governance Transfer: Deployment Scale and Rule Granularity

This paper proposes an audit protocol for governance translations that change deployment scale, rule granularity, or both. It treats adding agents and coarsening rule distinctions as separate interventions. A measurement contract records source-target alignment, protected obligations, channel residuals, summary measures, and separately certified bounds. Four prospective tests examine explicit transfer coordinates, transfer-specific repair, incremental residual information, and diagnostic representation reduction. The protocol distinguishes predictive information from operational benefit and removable diagnostics from enforceable obligations. Earlier exploratory performance claims are excluded because their generators and episode-level records are unavailable. No confirmatory experiment or empirical advantage over matched existing audits is claimed.

Authors

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2026-09-10
DOI
https://doi.org/10.5281/zenodo.22683229
Primary Topic
Auditing, Earnings Management, Governance
Type
article
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article

Auditing Governance Transfer: Deployment Scale and Rule Granularity

Bin Seol
Zenodo (CERN European Organization for Nuclear Research)
Auditing, Earnings Management, Governance
article

Auditing Governance Transfer: Deployment Scale and Rule Granularity

Bin Seol
article en

Abstract

This paper proposes an audit protocol for governance translations that change deployment scale, rule granularity, or both. It treats adding agents and coarsening rule distinctions as separate interventions. A measurement contract records source-target alignment, protected obligations, channel residuals, summary measures, and separately certified bounds. Four prospective tests examine explicit transfer coordinates, transfer-specific repair, incremental residual information, and diagnostic representation reduction. The protocol distinguishes predictive information from operational benefit and removable diagnostics from enforceable obligations. Earlier exploratory performance claims are excluded because their generators and episode-level records are unavailable. No confirmatory experiment or empirical advantage over matched existing audits is claimed.

Zenodo (CERN European Organization for Nuclear Research)
Peace, Justice and strong institutions
Openalex Percentile: Top 4%
Auditing, Earnings Management, Governance
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