New benchmark tests AI models on crypto-asset accounting tasks

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...

Researchers audit LLM consistency on real venture-financing documents

HQ arXiv: AI + Accounting arXiv · 12d ago · 1 min read

Probity benchmark reveals LLMs give inconsistent answers on identical accounting queries 60+ times; researchers identify systematic defect where evidence is hidden from model's visible context window.

Study reveals numerical hallucination risks in fine-tuned financial LLMs

HQ arXiv: AI + Accounting arXiv · 13d ago · 1 min read

Controlled research identifies systematic numerical hallucination in domain-adapted LLMs used for financial reporting, challenging assumptions about fine-tuning effectiveness for critical accountin...

FinRAG-QA benchmark dataset tackles automated financial statement analysis

HQ arXiv: AI + Accounting arXiv · 14d ago · 1 min read

Researchers release FinRAG-QA, a 999-question benchmark dataset for AI systems to answer questions about banks' financial statements, addressing the complexity of comparative analysis across jurisd...