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Artificial Intelligence (AI) technology has emerged as a transformative force in financial analysis and the finance industry, though significant questions remain about the full capabilities of Large Language Model (LLM) agents in this…

Computational Engineering, Finance, and Science · Computer Science 2025-08-05 Antoine Bigeard , Langston Nashold , Rayan Krishnan , Shirley Wu

Deploying Large Language Model-based agents (LLM agents) in the public sector requires assuring that they meet the stringent legal, procedural, and structural requirements of public-sector institutions. Practitioners and researchers often…

Computers and Society · Computer Science 2026-01-29 Jonathan Rystrøm , Chris Schmitz , Karolina Korgul , Jan Batzner , Chris Russell

Financial statement auditing is essential for stakeholders to understand a company's financial health, yet current manual processes are inefficient and error-prone. Even with extensive verification procedures, auditors frequently miss…

Information Retrieval · Computer Science 2025-06-24 Rushi Wang , Jiateng Liu , Weijie Zhao , Shenglan Li , Denghui Zhang

Modern work relies on an assortment of digital collaboration tools, yet routine processes continue to suffer from human error and delay. To address this gap, this dissertation extends TheAgentCompany with a finance-focused environment and…

Artificial Intelligence · Computer Science 2025-12-03 Rory Milsom

The integration of Large Language Models (LLMs) into the financial domain is driving a paradigm shift from passive information retrieval to dynamic, agentic interaction. While general-purpose tool learning has witnessed a surge in…

Artificial Intelligence · Computer Science 2026-03-10 Jiaxuan Lu , Kong Wang , Yemin Wang , Qingmei Tang , Hongwei Zeng , Xiang Chen , Jiahao Pi , Shujian Deng , Lingzhi Chen , Yi Fu , Kehua Yang , Xiao Sun

As benchmarks grow in complexity, many apparent agent failures are not failures of the agent at all - they are failures of the benchmark itself: broken specifications, implicit assumptions, and rigid evaluation scripts that penalize valid…

Computation and Language · Computer Science 2026-04-29 Xinming Tu , Tianze Wang , Yingzhou , Lu , Kexin Huang , Yuanhao Qu , Sara Mostafavi

Recent advancements have underscored the potential of large language model (LLM)-based agents in financial decision-making. Despite this progress, the field currently encounters two main challenges: (1) the lack of a comprehensive LLM agent…

Generative AI, particularly large language models (LLMs), is beginning to transform the financial industry by automating tasks and helping to make sense of complex financial information. One especially promising use case is the automatic…

Statistical Finance · Quantitative Finance 2025-11-11 Zonghan Wu , Congyuan Zou , Junlin Wang , Chenhan Wang , Hangjing Yang , Yilei Shao

Credible safety plans for advanced AI development require methods to verify agent behavior and detect potential control deficiencies early. A fundamental aspect is ensuring agents adhere to safety-critical principles, especially when these…

Machine Learning · Computer Science 2025-07-11 Ram Potham

Large language models~(LLMs) have greatly advanced the frontiers of artificial intelligence, attaining remarkable improvement in model capacity. To assess the model performance, a typical approach is to construct evaluation benchmarks for…

Computation and Language · Computer Science 2023-11-06 Kun Zhou , Yutao Zhu , Zhipeng Chen , Wentong Chen , Wayne Xin Zhao , Xu Chen , Yankai Lin , Ji-Rong Wen , Jiawei Han

Advancements in large language models (LLMs) have renewed concerns about AI alignment - the consistency between human and AI goals and values. As various jurisdictions enact legislation on AI safety, the concept of alignment must be defined…

Computers and Society · Computer Science 2025-02-26 Claudia Biancotti , Carolina Camassa , Andrea Coletta , Oliver Giudice , Aldo Glielmo

The pursuit of leaderboard rankings in Large Language Models (LLMs) has created a fundamental paradox: models excel at standardized tests while failing to demonstrate genuine language understanding and adaptability. Our systematic analysis…

Computation and Language · Computer Science 2024-12-06 Sourav Banerjee , Ayushi Agarwal , Eishkaran Singh

As large language models (LLMs) become high-privilege agents in risk-sensitive settings, they introduce systemic threats beyond hallucination, where minor compliance errors can cause critical data leaks. However, existing benchmarks focus…

Computational Engineering, Finance, and Science · Computer Science 2026-02-16 Jinru Ding , Chao Ding , Yidong Jiang , Wenrao Pang , Boyi Xiao , Zhiqiang Liu , Jiayuan Chen , Yun Zhong , Tiantian Yuan , Junming Guan , Dawei Cheng , Jie Xu

The rapid rise in popularity of Large Language Models (LLMs) with emerging capabilities has spurred public curiosity to evaluate and compare different LLMs, leading many researchers to propose their own LLM benchmarks. Noticing preliminary…

Artificial Intelligence · Computer Science 2025-05-15 Timothy R. McIntosh , Teo Susnjak , Nalin Arachchilage , Tong Liu , Paul Watters , Malka N. Halgamuge

Large language models (LLMs) demonstrate strong potential as autonomous agents, with promising capabilities in reasoning, tool use, and sequential decision-making. While prior benchmarks have evaluated LLM agents in various domains, the…

Machine Learning · Computer Science 2026-03-03 Yanxu Chen , Zijun Yao , Yantao Liu , Amy Xin , Jin Ye , Jianing Yu , Lei Hou , Juanzi Li

With the advent of Large Language Models (LLMs), general-purpose agents have seen fundamental advancements. However, evaluating these agents presents unique challenges that distinguish them from static QA benchmarks. We observe that current…

Artificial Intelligence · Computer Science 2026-05-27 Pengyu Zhu , Li Sun , Philip S. Yu , Sen Su

Large Language Model (LLM) agents increasingly act through external tools, making their safety contingent on tool-call workflows rather than text generation alone. While recent benchmarks evaluate agents across diverse environments and risk…

Software Engineering · Computer Science 2026-03-20 Xuan Chen , Lu Yan , Ruqi Zhang , Xiangyu Zhang

As AI systems advance in capabilities, measuring their safety and alignment to human values is becoming paramount. A fast-growing field of AI research is devoted to developing such assessments. However, most current advances therein may be…

Computers and Society · Computer Science 2026-03-17 Max Hellrigel-Holderbaum , Edward James Young

Large language models (LLMs) are increasingly applied in financial scenarios. However, they may produce harmful outputs, including facilitating illegal activities or unethical behavior, posing serious compliance risks. To systematically…

Computation and Language · Computer Science 2026-05-04 Yutao Hou , Yihan Jiang , Yuhan Xie , Jian Yang , Liwen Zhang , Hailiang Huang , Guanhua Chen , Yun Chen

When deploying large language models (LLMs), it is important to ensure that these models are not only capable, but also reliable. Many benchmarks have been created to track LLMs' growing capabilities, however there has been no similar focus…

Machine Learning · Computer Science 2025-02-06 Joshua Vendrow , Edward Vendrow , Sara Beery , Aleksander Madry
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