IndiaFinBench introduces first LLM benchmark for Indian financial regulatory ...

Open-source LLMs tested for automated ESG reporting and KPI extraction

HQ arXiv: AI + Accounting arXiv · 3d ago · 1 min read

Researchers evaluate open-source large language models with retrieval-augmented generation for automating ESG KPI extraction from 498 real-world EU corporate reports, addressing a gap in domain-spe...

Knowledge graph system makes equity analyst queries auditable and reproducible

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

OntoKG-EQ addresses the audit and reproducibility crisis in equity analysis by replacing ad-hoc spreadsheets with a provenance-grounded knowledge graph that links analyst queries to evidence, times...

AICPA updates guidance on stablecoins and crypto mining audit standards

HQ Journal of Accountancy RSS · 23d ago · 1 min read

AICPA releases revised digital assets practice aid covering stablecoins, mining revenue, and current auditing standards for evolving crypto accounting landscape.

LLM agents fail to follow financial compliance rules despite citing them

HQ arXiv: AI + Accounting arXiv · 28d ago · 1 min read

ReguSim benchmark reveals DeepSeek and Gemini agents cite compliance rules but still violate constraints in trading scenarios, highlighting gaps between LLM reasoning and execution.

Verifiability gap emerges as core governance challenge for agentic AI in fintech

HQ arXiv: AI + Accounting arXiv · 1mo ago · 1 min read

Research paper argues agentic AI governance in fintech is constrained by verifiability gaps—the shortfall between delegation authority demands and explainability/reproducibility—not capability limits.