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:2609.15319v1 Announce Type: cross Abstract: Frontier models score well on shallow document/chart reading tasks. In a controlled data-room audit, moving evidence into buried conditions reduced a...
arXiv:2609.05905v1 Announce Type: cross Abstract: LLM agents are increasingly used for live forecasting, where they retrieve up-to-date information and produce estimates for unresolved future events....
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.
The paper proposes an independence‑graded audit protocol for agentic AI systems, arguing that independence should be evaluated along three orthogonal axes: principal independence, substrate independence, and evidence independence. It introduces a seven‑step protocol based on the beta‑factor model from reliability engineering, demonstrates its application through a structural detectability analysis and a Monte Carlo study, and maps the framework to relevant regulatory standards such as the EU AI Act, ISO/IEC 42006, and UK public‑sector guidance.