Research: AI audit budgeting framework tackles miscalibrated LLM agent confid...

Deposon Layer Adds Auditable Ledger to LLM Reasoning Paths

arXiv: AI + Accounting arXiv · 9d ago · 1 min read

New scattering layer called Deposon makes LLM multi-step reasoning auditable by binding each reasoning node to a conserved state, enabling machine-checkable verification of discarded reasoning path...

SerenAI system generates verifiable audit predictions via state-transition mo...

HQ arXiv: AI + Accounting arXiv · 11d ago · 1 min read

Researchers propose SerenAI, an LLM-based state-transition system that outputs auditable, verifiable predictions instead of unconstrained text—addressing the need for traceable AI in legal, financi...

VERA-8B Model Flags Audit Risks from SEC Filings Before Enforcement

HQ arXiv: AI + Accounting arXiv · 20d ago · 1 min read

New 8B-parameter LLM VERA-8B identifies audit risks in SEC filings with evidence-grounded reasoning, addressing the gap between general financial language models and audit-specific requirements for...

Researchers propose trace integrity framework for auditable LLM data agents

HQ arXiv: AI + Accounting arXiv · 22d ago · 1 min read

Academic paper introduces Trace Integrity criterion for LLM data agents in structured-data tasks, enabling auditable reasoning paths critical for accounting compliance and financial systems.

Study reveals LLM agent credit signals fail to identify causally important steps

HQ arXiv: AI + Accounting arXiv · 29d ago · 1 min read

Research auditing step-level credit assignment in LLM agents finds that LLM-judge scores, logprob ratios, and confidence signals fail to identify which steps actually matter better than chance when...