arXiv:2606. 15640v1 Announce Type: new Abstract: Audit risk assessment increasingly benefits from combining heterogeneous evidence sources, yet existing approaches typically produce point predictions without quantifying how well different evidence streams agree.
arXiv:2606. 21875v2 Announce Type: replace-cross Abstract: Modern data analysis usually gives a prediction without showing whether the evidence behind it is clear, conflicting, or stable.
arXiv:2606. 03031v1 Announce Type: new Abstract: Structured financial audit verification is difficult for language-model agents because correctness depends on structured evidence rather than text alone.
arXiv:2608. 13706v1 Announce Type: cross Abstract: Existing defenses against hallucination in retrieval-augmented and multi-agent pipelines remain partial: evidence is trusted despite modality disagreement, debate verifies an aggregate report rather than individual claims, and such verification occurs only after drafting, leaving inter-agent errors undetected until the final text.
arXiv:2606. 19501v1 Announce Type: new Abstract: Decentralized finance exposes supervisors to fast-moving, networked credit risks.
arXiv:2607. 11141v1 Announce Type: new Abstract: Large language models (LLMs) based agents are beginning to participate in portfolio construction and market analysis, where decisions must be justified under evolving information and risk constraints.
Large language models (LLMs) can synthesize financial narratives but may express high confidence when evidence is sparse, stale, or contradictory. This failure is especially consequential in forecasting, where filings, news, prices, volume, and technical signals can disagree.
arXiv:2607. 17797v1 Announce Type: new Abstract: Financial statements (FS) such as Balance Sheet (BS), Income Statement (IS) and Cash-flow Statement (CS) summarize the annual financial performance of a company.
arXiv:2606. 19887v1 Announce Type: cross Abstract: Existing safety benchmarks target general adversarial scenarios but miss finance-specific risks.
arXiv:2607. 24889v1 Announce Type: cross Abstract: Financial models combine public disclosures with analyst assumptions to produce forecasts and valuations.
arXiv:2602. 07294v4 Announce Type: replace-cross Abstract: With the increasing deployment of Large Language Models (LLMs) in the finance domain, LLMs are increasingly expected to parse complex regulatory disclosures.
arXiv:2608. 07688v1 Announce Type: new Abstract: IT audits require auditors to judge whether heterogeneous organizational evidence satisfies semantic security and compliance controls.
arXiv:2607. 20645v1 Announce Type: cross Abstract: We introduce Frontier Financial Judgement, a challenging new benchmark developed in collaboration with professional equity analysts to assess agents' ability to replicate expert human judgements.