arXiv Computation and Language

AI-Enabled Question-Answering for Chartered Accountancy: A Retrieval-Augmented Reasoning Framework

arXiv AI
Sep 25

Automated Regulatory Compliance Question Answering in Financial Services with Domain-Adapted Retrieval-Augmented Generation

The paper presents a retrieval‑augmented generation pipeline for answering regulatory compliance questions in finance. It builds a three‑stage retriever on LegalBERT and a compact 2B–12B generator served with 4‑bit quantization, achieving a Recall@10 of 0.774 on the ObliQA benchmark and improving answer quality via RAFT‑LoRA fine‑tuning. However, the adapted models fail to transfer to Australian case‑law questions, and a closed‑book model performs almost as well while lacking verifiable grounding.

By Tobias Deu{\ss}er, Abhishek Pillai, Aurelio F. Bariviera, Dhananjay Bhardwaj, Lorenz Sparrenberg, David Berghaus, Christian Bauckhage, Rafet Sifa
Hugging Face Trending Papers
Jul 21

AILQA: Evaluating AI-Driven Legal Question Answering Systems for the Indian Legal System

This comprehensive study introduces an advanced Artificial Intelligence for Indian Legal Question Answering (AILQA) system tailored to the Indian legal context. AILQA leverages a variety of embedding and generative models, including recent Large Language Models (LLMs), to address the unique challenges posed by the intricate and diverse nature of Indian legal texts and to enhance the accuracy and reliability of responses to legal questions.

arXiv AI
Aug 28

CIFQA: A Deterministic Tool-Grounded Multi-Agent LLM Framework for Financial Query Answering

CIFQA is a deterministic, tool‑grounded multi‑agent framework that separates language understanding from numerical execution for financial question answering. It assigns specialized agents for interpretation, routing, parameter extraction, computation planning, and response generation, while deterministic Python tools perform the calculations. On a fixed‑deposit benchmark, CIFQA achieves 95.54% accuracy on calculation‑intensive queries and 90.87% overall, outperforming larger LLM baselines and showing that architecture, not scale, drives numerical reliability.

By Kunjesh Parekh, Anil Kumar Tiwari, Divya Saxena
arXiv AI
Aug 19

CoAL-RAG: A Complexity-Aware Legal Retrieval-Augmented Generation Method

CoAL‑RAG is a complexity‑aware legal retrieval‑augmented generation method that adapts its retrieval strategy based on a multi‑dimensional evaluation of question essence and retrieval consistency. It quantifies reasoning demand from the logical structure of a question and uses the discrepancy between semantic and keyword retrieval to gauge problem complexity, thereby selecting the most suitable retrieval approach and filtering context dynamically. Experiments show that CoAL‑RAG outperforms baseline models on Chinese legal benchmarks (SocialLawQA, LawBench) with a 42.5% BLEU improvement and 3.6× ROUGE‑L, while also achieving strong cross‑jurisdictional performance on English datasets (LexGLUE, CaseHold).

By Jin Su, Zhuofeng Zhao, Huanhuan Wang, Hao Chen
arXiv AI
Oct 31

Adaptive Query Routing: A Tier-Based Framework for Hybrid Retrieval Across Financial, Legal, and Medical Documents

The paper evaluates three retrieval strategies—Vector RAG, Tree Reasoning, and a new Adaptive Hybrid Retrieval (AHR)—on a small corpus of financial, legal, and medical documents, using a four‑tier query complexity benchmark and LLM‑as‑judge evaluation. Tree Reasoning achieves the highest overall score (0.900), but AHR excels on cross‑reference queries (0.850) and all methods tie on multi‑section queries (0.929). Vector RAG shows the lowest latency (1.61 s) and performs best on single multi‑document queries (0.900).

By Afshan Hashmi
arXiv Computation and Language
Sep 14

Tasks over Application Manuals: Revealing Gaps in Long-Horizon Procedural Reasoning for Language Models

The paper introduces Tasks over Application Manuals (TAM), a benchmark designed to test long‑horizon procedural reasoning in large language models. TAM uses real‑world tasks from ICD‑10‑CM clinical coding and U.S. federal sentencing, requiring models to follow extensive, rule‑based manuals and perform interdependent steps to produce exact answers. Experiments with GPT‑5 and various prompting strategies show very low exact‑match accuracy—1% for coding and 15.5% for sentencing—highlighting a gap between current benchmarks and the ability to reliably follow complex procedures.

By Utkarsh Soni, Syed Shariyar Murtaza, Yifan Nie, Sachin Chandrasekhar, Eugene Wen
arXiv AI
Oct 21

Navalia: Advancing Cowork Agents through Verifiable Task Synthesis and Long-Horizon Post-Training

Navalia is a framework that advances cowork agents by combining verifiable task synthesis with long‑horizon post‑training. It selects supporting evidence from corporate financial reports, builds executable computation chains, and uses independent LLM review and programmatic checks to ensure evidence consistency and answer correctness. The verified tasks are then used for trajectory collection, supervised fine‑tuning, and reinforcement learning, yielding consistent performance gains over the base model across five financial and office‑task benchmarks.

By Hengqi Liu, Ziyuan Liu, Yang Qin, Wanting Zhou, Zichuan Wang, Jiachen Liang, Xu Chu, Shaowei Chen, Zhaokai Luo, Mu Chuan