NAAIL OpenLab™
Next-Generation Accounting, Audit & Assurance Intelligence Lab
A Global Evidence-Governed Multi-Agent Digital Twin Platform for Accounting, Audit, Finance, Sustainability and Scientific Discovery
Overview of the NAAIL research and education ecosystem. The illustration summarizes the platform structure; individual programmes and benchmarks have their own documented validation status.
Researcher: Dr. Saeid Homayoun
Academic positioning: Accounting Scholar and AI Researcher
Research expertise: AI-enabled Auditing · Agentic AI · Audit Analytics · LLMs/FinBERT · CAM/KAM · ICFR · IFRS · ESG/Sustainability · Multi-Agent Systems · AI Governance
Google Scholar: https://scholar.google.com/citations?user=1PKckooAAAAJ&hl=en
ORCID: https://orcid.org/0000-0002-2536-0446
GitHub: https://github.com/Saehon
Kaggle: https://www.kaggle.com/sadhon
Hugging Face: https://huggingface.co/SADHON
SSRN AI/KAM paper: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=7272139
V2026.3 Multi-Agent Digital Twin
PATENT RIGHTS RESERVED — PATENT APPLICATION PREPARATION IN PROGRESS
NAAIL OpenLab™ is an independent research and education platform for evidence-governed multi-agent Digital Twins, theory-to-evidence research, professional simulation, behavioral experimentation, innovation/entrepreneurship research, management-accounting and AI-cost intelligence, scientific discovery and verifiable human–AI judgment.
Current archival release
Latest public archival release: V2026.4-R3 — Zenodo-Ready Archival Release
Release date: 2026-09-24
Zenodo DOI: 10.5281/zenodo.22942131
Validated historical executable checkpoint: v0.2.3 · Audit Workspace V0.4 · Prototype 003
The V2026.4-R3 GitHub Release includes a NAAIL-scoped archival ZIP, SHA-256 checksum, release-specific CITATION.cff, BibTeX, Zenodo metadata, and file-level integrity manifest. The archival release is a frozen research/dissemination package; it does not imply that every registered experiment or integration has completed independent scientific validation.
Verified public distribution
| Platform | Role | Public location |
|---|---|---|
| GitHub | Canonical source of truth, code, governance, release history | https://github.com/Saehon/Saeid-Homayoun/tree/main/NAAIL-OpenLab |
| Zenodo | Citable archival release and DOI | https://doi.org/10.5281/zenodo.22942131 |
| Kaggle | Reproducibility/distribution mirror | https://www.kaggle.com/datasets/sadhon/naail-openlab |
| Hugging Face | AI/research distribution mirror | https://huggingface.co/datasets/SADHON/NAAIL-OpenLab |
Cross-platform identity: NAAIL OpenLab
Verified distribution release: V2026.4-R3
Verification date: 2026-09-24
GitHub remains authoritative. Kaggle and Hugging Face are synchronized public distribution mirrors and must not be treated as independent canonical versions. The public mirrors carry only already-public research-safe material and preserve the project license, authorship, citation, IP, patent and trademark notices. See PUBLIC_DISTRIBUTION.md.
Current public entry points
- Two-Core Constitution
- XYZ-CH02 Chapter 2 Architecture Benchmark
- V1.3C Chapters 2–15 Benchmark Protocol
- Microsoft POC V1
- Multi-Company Free-Data Cohort
- Current Project State
XYZ-CH02 — first author-finalized book benchmark
Chapter 2, The Last Week of the Quarter, is now registered as the first NAAIL V1.3C calibration benchmark. Saeid Homayoun and Zabihollah Rezaee have finalized the underlying book case for publication. NAAIL therefore records the case as AUTHOR_FINALIZED while keeping empirical architecture validation separate.
The public benchmark package contains the four-architecture experimental protocol and Gold/leakage-control contract. Protected instructor solutions, hidden gold judgments, regulatory/identity crosswalks, publisher-restricted content and patent-sensitive mechanisms are intentionally excluded.
Planned architecture comparison: A0 deterministic vs A1 single-agent vs A2 sequential-agent vs A3 governed NAAIL, with five primary runs per condition. No architecture is assumed to outperform another. Failed, null, negative and contradictory results must be retained.
Scientific status: RESEARCH_BENCHMARK / AUTHOR_FINALIZED_CASE / EXPERIMENT_PENDING. A validated architecture-effect claim is prohibited until blind execution, Human Gate evaluation, falsification/robustness and independent replication are evidenced.
Frozen architecture constitution
NAAIL permanently preserves exactly two cores:
- Stable Knowledge Core™ — accounting, auditing, finance, economics, management, behavioral science, innovation/entrepreneurship theory, IFRS/assurance knowledge, sustainability, causal inference, research design, construct definitions, professional judgment, replication, falsification and scientific governance. Stable management-accounting knowledge includes Balanced Scorecard / Strategy Maps, ABC, TDABC, budgeting, variance analysis, responsibility accounting, cost-driver theory, profitability, capacity management and performance measurement.
- Replaceable Technology Core™ — LLMs, AI agents, model routers, RAG/GraphRAG/KAG implementations, vector/graph databases, Python/R/Stata, simulation engines, APIs, data connectors, GitHub packages, MCP/A2A, benchmark/evaluation tools, AI FinOps, observability, telemetry and visualization software.
No third permanent core is permitted. New domains, datasets, AI models, vendors or technologies extend NAAIL through modular layers, specialist programmes/agents or replaceable implementations.
Architecture principle
Stable Theory / Knowledge → Evidence / Data → Replaceable Technology → Agents / Simulations → Decision → Verification → Evidence Passport™ → Human Approval Gate™
Current research and prototype portfolio
NAAIL includes FRANKENSTEIN™, KIWI™, POMELO™, VERA™, IFRS Agent™, PCAOB Agent™, ESG Agent, ECONOVA-S™, CCCMP™, ICFR Intelligence and Forensic Intelligence, plus cross-cutting evidence, management-accounting, AI-cost, behavioral, innovation, scientific-discovery, visualization and professional-education layers. FRANKENSTEIN includes a replaceable OpenAI Finance & Operations Audit profile alongside its other provider implementations.
The Microsoft Golden Anchor and multi-company free-data work remain bounded research prototypes. The validated historical public executable checkpoint remains NAAIL OpenLab v0.2.3 · Audit Workspace V0.4 · Prototype 003 unless and until a later package completes its stated validation gate.
Evidence and scientific standard
Real / rights-cleared evidence → Evidence Passport™ → Multi-Agent Analysis → Digital Twin Simulation → Decision → Consequence → Verification → Human Approval Gate™
For architecture benchmarks:
Author-Finalized Case → Gold Freeze → Leakage Verification → Blind Execution → Professional Decision DAG™ → Blind Evaluation → Falsification → Reproducibility → Human Gate™ → Independent Replication → Validation Decision
Design existence, manuscript completion or author finalization must never be silently converted into empirical validation.
Patent-first public boundary
Patent first → public disclosure second. Public GitHub contains high-level architecture, bounded reproducible POC material, rights-cleared public facts and scientific protocols. Unpublished core algorithms, connector/provenance contracts, dependency/revocation mechanics, private Gold material, experiment orchestration and patent-sensitive embodiments remain private pending filing review.
No patent application is represented as filed as of 2026-09-17. Do not use Patent Pending until an actual filing is confirmed.
Citation
Homayoun, S. (2026). NAAIL OpenLab™ V2026.4-R3: Zenodo-Ready Archival Release. Zenodo. DOI: 10.5281/zenodo.22942131. ORCID: 0000-0002-2536-0446.
For the Chapter 2 benchmark before empirical execution:
Homayoun, S., & Rezaee, Z. (2026). XYZ-CH02: An Author-Finalized Longitudinal Forensic Digital-Twin Benchmark for Evidence-Governed AI Architecture Evaluation. NAAIL OpenLab™ V1.3C research benchmark.
Models generate. Agents debate. Research grounds. Standards govern. Evidence decides. Humans remain accountable.