Researchers warn 'human in the loop' AI oversight often masks deeper safety r...

Researchers propose framework for verifying AI agent claims under EU AI Act

HQ arXiv: AI + Accounting arXiv · 2d ago · 1 min read

Academic paper argues that auditable claims about AI agents require explicit policy, scope, settlement records, and authorship—addressing EU AI Act Article 12's logging requirements.

Study finds governance gaps in multi-agent AI systems for regulated finance

HQ arXiv: AI + Accounting arXiv · 15d ago · 1 min read

Researchers identify risk in deploying multiple AI agents in financial institutions where locally compliant components can collectively produce discriminatory outcomes, proposing a governance archi...

Framework Proposes Graded Independence Standards for AI Auditors

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

Academic paper argues audit independence for agentic AI systems must move beyond binary classification, introducing graded standards across principal, substrate, and evidence independence dimensions.

Agent Decomposition Degrades Financial Policy Compliance, New Benchmark Reveals

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

Fiducia-bench, a new research benchmark, shows that decomposing financial agents into components undermines governance—reducing escalation, abstention, and auditability compliance critical for regu...

Study exposes measurement flaws in agentic AI benchmarks used for audit compl...

HQ arXiv: AI + Accounting arXiv · 2mo ago · 1 min read

Research reveals systematic validity problems in automated benchmarks evaluating agentic AI systems, with audits finding flaws in 7 of 10 popular benchmarks—raising questions about safety certifica...