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Financial large language models (FinLLMs) have been applied to various tasks in business, finance, accounting, and auditing. Complex financial regulations and standards are critical to financial services, which LLMs must comply with.…

Computational Engineering, Finance, and Science · Computer Science 2025-01-14 Keyi Wang , Jaisal Patel , Charlie Shen , Daniel Kim , Andy Zhu , Alex Lin , Luca Borella , Cailean Osborne , Matt White , Steve Yang , Kairong Xiao , Xiao-Yang Liu Yanglet

Assessing risk for voluminous legal documents such as request for proposal; contracts is tedious and error prone. We have developed "risk-o-meter", a framework, based on machine learning and natural language processing to review and assess…

Computation and Language · Computer Science 2019-12-04 Dipankar Chakrabarti , Neelam Patodia , Udayan Bhattacharya , Indranil Mitra , Satyaki Roy , Jayanta Mandi , Nandini Roy , Prasun Nandy

This document focuses on the threats, especially near-term threats, that Artificial Intelligence (AI) brings to society. Most of the threats discussed here can result from any algorithmic process, not just AI; in addition, defining AI is…

Computers and Society · Computer Science 2024-09-10 Don Byrd

The EU Artificial Intelligence (AI) Act directs businesses to assess their AI systems to ensure they are developed in a way that is human-centered and trustworthy. The rapid adoption of AI in the industry has outpaced ethical evaluation…

Computers and Society · Computer Science 2025-09-30 Louise McCormack , Diletta Huyskes , Dave Lewis , Malika Bendechache

Artificial Intelligence (AI) is progressing rapidly, and companies are shifting their focus to developing generalist AI systems that can autonomously act and pursue goals. Increases in capabilities and autonomy may soon massively amplify…

The explosion in the performance of Machine Learning (ML) and the potential of its applications are strongly encouraging us to consider its use in industrial systems, including for critical functions such as decision-making in autonomous…

Computers and Society · Computer Science 2023-11-14 François Terrier

Financing high-tech projects always entails a great deal of risk. The lack of a systematic method to pinpoint the risk of such projects has been recognized as one of the most salient barriers for evaluating them. So, in order to develop a…

Neural and Evolutionary Computing · Computer Science 2018-09-17 Hossein Sabzian , Ehsan Kamrani , Seyyed Mostafa Seyyed Hashemi

This systematic literature review analyzes the current state of compliance with Regulation (EU) 2024/1689 in autonomous robotic systems, focusing on cybersecurity frameworks and methodologies. Using the PRISMA protocol, 22 studies were…

Computers and Society · Computer Science 2025-09-09 Yoana Pita Lorenzo

In the face of global economic uncertainty, financial auditing has become essential for regulatory compliance and risk mitigation. Traditional manual auditing methods are increasingly limited by large data volumes, complex business…

Risk Management · Quantitative Finance 2026-01-09 Tingyu Yuan , Xi Zhang , Xuanjing Chen

Artificial Intelligence (AI) faces growing challenges from evolving data protection laws and enforcement practices worldwide. Regulations like GDPR and CCPA impose strict compliance requirements on Machine Learning (ML) models, especially…

Machine Learning · Computer Science 2025-01-23 Shubhi Asthana , Ruchi Mahindru , Bing Zhang , Jorge Sanz

The growing use of Machine Learning and Artificial Intelligence (AI), particularly Large Language Models (LLMs) like OpenAI's GPT series, leads to disruptive changes across organizations. At the same time, there is a growing concern about…

The new regulatory framework proposal on Artificial Intelligence (AI) published by the European Commission establishes a new risk-based legal approach. The proposal highlights the need to develop adequate risk assessments for the different…

Machine Learning · Computer Science 2023-05-25 Daniel DeAlcala , Ignacio Serna , Aythami Morales , Julian Fierrez , Javier Ortega-Garcia

In this work, we study the risks of collective financial fraud in large-scale multi-agent systems powered by large language model (LLM) agents. We investigate whether agents can collaborate in fraudulent behaviors, how such collaboration…

Multiagent Systems · Computer Science 2026-04-07 Qibing Ren , Zhijie Zheng , Jiaxuan Guo , Junchi Yan , Lizhuang Ma , Jing Shao

This paper investigates the impact of objective financial knowledge, confidence in one's financial skills, and digital financial literacy on individuals' decisions to seek financial advice from robo-advice platforms. Using microdata from…

General Economics · Economics 2025-05-30 David Aristei , Manuela Gallo

The current advancement in and deployment of agentic AI systems has created a set of key challenges for the legal frameworks that govern their use. We cover two central components: first, the regulatory classification of agents under the EU…

Computers and Society · Computer Science 2026-04-28 Philipp Hacker , Matthias Holweg

Credit assessments activities are essential for financial institutions and allow the global economy to grow. Building robust, solid and accurate models that estimate the probability of a default of a company is mandatory for credit…

Machine Learning · Computer Science 2021-03-16 Ayoub El Qadi , Natalia Diaz-Rodriguez , Maria Trocan , Thomas Frossard

AI-assisted research is crossing a threshold: fully automated systems can now generate research papers for as little as $15, while long-horizon agents can execute experiments, draft manuscripts, and simulate critique with minimal human…

Artificial intelligence (AI) advances rapidly but achieving complete human control over AI risks remains an unsolved problem, akin to driving the fast AI "train" without a "brake system." By exploring fundamental control mechanisms at key…

Computers and Society · Computer Science 2025-12-29 Yong Tao

Ensuring content compliance with community guidelines is crucial for maintaining healthy online social environments. However, traditional human-based compliance checking struggles with scaling due to the increasing volume of user-generated…

Computers and Society · Computer Science 2024-09-16 Lucio La Cava , Andrea Tagarelli

Auditing plays a pivotal role in the development of trustworthy AI. However, current research primarily focuses on creating auditable AI documentation, which is intended for regulators and experts rather than end-users affected by AI…

Computers and Society · Computer Science 2023-05-31 Nicolas Scharowski , Michaela Benk , Swen J. Kühne , Léane Wettstein , Florian Brühlmann