Time-travel debugging and drift measurement emerge as key AI agent auditing t...

AI agents fail consistency tests crucial for audit, study finds

HQ arXiv: AI + Accounting arXiv · 4d ago · 1 min read

Research shows AI agents return inconsistent answers 38-74% of the time on repeated tasks—a critical failure for audit and compliance. Researchers propose "skill habit formation" to improve reliabi...

AI agents reverse-engineer business rules from legacy enterprise code

HQ arXiv: AI + Accounting arXiv · 6d ago · 1 min read

Researchers propose an agentic framework that autonomously generates Business Requirements Documents by reverse-engineering source code and configuration files, reducing manual work during system m...

Process Mining Agents Bridge Event Logs to Governed Business Actions

HQ arXiv: AI + Accounting arXiv · 17d ago · 1 min read

Researchers propose event-to-action process mining framework enabling AI agents to evaluate proposed actions against organizational controls, risk, and authority—extending traditional process minin...

Structured Protocol Enables Auditable Agent-to-Agent Alpha Discovery

HQ arXiv: AI + Accounting arXiv · 18d ago · 1 min read

Researchers propose VST, a typed messaging protocol for AI agents that creates verifiable, replayed audit trails in financial alpha discovery workflows, addressing traceability gaps in LLM-based mu...

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

HQ arXiv: AI + Accounting arXiv · 19d 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...