FinRank benchmark tests AI accuracy on SEC filing questions

AI-Generated Argument Graphs Enable Audit-Ready Compliance Documentation

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

Researcher proposes using generative AI to automatically construct formal, evidence-linked argument graphs for regulatory compliance and certification audits, addressing traceability and accountabi...

Study audits self-evolving financial agents for security drift and capability...

HQ arXiv: AI + Accounting arXiv · 5d ago · 1 min read

Researchers audit three self-evolving financial AI agents (SkillOpt, AWM, ReasoningBank) in e-banking scenarios, finding that performance gains don't guarantee security preservation or behavioral c...

Multi-agent LLM pipelines may amplify audit bias despite review checks, study...

HQ arXiv: AI + Accounting arXiv · 16d ago · 1 min read

Research on role-differentiated LLM agents for audit resource allocation shows that distributing triage decisions across multiple agents can paradoxically worsen demographic bias outcomes compared ...

Researchers propose agentic retrieval for financial documents over traditiona...

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

arXiv paper argues top-k embedding retrieval fails on financial statements and audit reports; proposes interpretable agentic operations for structured financial document analysis.

FinReportBench: New benchmark evaluates LLM quality for institutional financi...

HQ arXiv: AI + Accounting arXiv · 19d ago · 1 min read

Researchers introduce FinReportBench, an expert-grounded benchmark measuring LLM-generated financial report quality for institutional use, identifying gaps in identity, compliance, sourcing, and vi...