arXiv:2605. 05409v2 Announce Type: replace Abstract: Financial document question answering (QA) demands complex multi-step numerical reasoning over heterogeneous evidence--structured tables, textual narratives, and footnotes--scattered across corporate filings.
By Yang Shu, Yingmin Liu, Zequn Xie
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
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:2607. 18825v1 Announce Type: cross Abstract: This comprehensive study introduces an advanced Artificial Intelligence for Indian Legal Question Answering (AILQA) system tailored to the Indian legal context.
By Shubham Kumar Nigam, Shubham Kumar Mishra, Noel Shallum, Kripabandhu Ghosh, Arnab Bhattacharya
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
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
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
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
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
arXiv:2606. 07523v1 Announce Type: cross Abstract: Legal domains in high-resource languages like English have widely adopted artificial intelligence for legal question answering.
By Samir Wagle, Abiral Adhikari, Reewaj Khanal, Batsal Bhandari, Prashant Manandhar, Praveen Acharya, Bal Krishna Bal
arXiv:2510. 08647v2 Announce Type: replace-cross Abstract: Recent developments have enabled advanced reasoning in Large Language Models (LLMs) via long Chain-of-Thought (CoT), trading efficiency during inference for performance.
By Chengzhengxu Li, Xiaoming Liu, Zhaohan Zhang, Shengchao Liu, Guoxin Ma, Yu Lan, Cong Wang, Chao Shen
arXiv:2607. 22841v1 Announce Type: cross Abstract: We present DS@GT's submission to FinMMEval 2026 Task 1, a multilingual financial exam question answering benchmark spanning English, Spanish, Greek, Chinese, and Hindi.
By Justice Ayela, Kabir Sahni