Related papers: Accounting Reasoning in Large Language Models: Con…

Evaluating reasoning ability in Large Language Models (LLMs) is important for advancing artificial intelligence, as it transcends mere linguistic task performance. It involves understanding whether these models truly understand information,…

This paper investigates the capabilities of large language models (LLMs) in formulating and solving decision-making problems using mathematical programming. We first conduct a systematic review and meta-analysis of recent literature to…

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…

Large Language Models (LLMs) have demonstrated remarkable progress in reasoning across diverse domains. However, effective reasoning in real-world tasks requires adapting the reasoning strategy to the demands of the problem, ranging from…

Large language models (LLMs) have demonstrated great potential for domain-specific applications, such as the law domain. However, recent disputes over GPT-4's law evaluation raise questions concerning their performance in real-world legal…

Large language models (LLMs) have demonstrated strong performance in general-purpose machine translation, but their effectiveness in complex, domain-sensitive translation tasks remains underexplored. Recent advancements in Large Reasoning…

Recent advancements in Large Language Models (LLMs) have demonstrated remarkable capabilities in various domains. However, effective decision-making relies heavily on strong reasoning abilities. Reasoning is the foundation for…

Recent advances in large language models (LLMs) have made reasoning a central benchmark for evaluating intelligence. While prior surveys focus on efficiency by examining how to shorten reasoning chains or reduce computation, this view…

Large language models (LLMs) have achieved substantial progress in processing long contexts but still struggle with long-context reasoning. Existing approaches typically involve fine-tuning LLMs with synthetic data, which depends on…

The surprising ability of Large Language Models (LLMs) to perform well on complex reasoning with only few-shot chain-of-thought prompts is believed to emerge only in very large-scale models (100+ billion parameters). We show that such…

Recent advancements in Large Language Models (LLMs) have significantly enhanced their ability to perform complex reasoning tasks, transitioning from fast and intuitive thinking (System 1) to slow and deep reasoning (System 2). While System…

Computational argumentation has become an essential tool in various domains, including law, public policy, and artificial intelligence. It is an emerging research field in natural language processing that attracts increasing attention.…

This paper investigates the utilization of Large Language Models (LLMs) for solving complex linguistic puzzles, a domain requiring advanced reasoning and adept translation capabilities akin to human cognitive processes. We explore specific…

Large language models (LLMs) have revolutionized many areas (e.g. natural language processing, software engineering, etc.) by achieving state-of-the-art performance on extensive downstream tasks. Aiming to achieve robust and general…

Large language models (LLMs) are being increasingly integrated into legal applications, including judicial decision support, legal practice assistance, and public-facing legal services. While LLMs show strong potential in handling legal…

This study explores the innovative use of Large Language Models (LLMs) as analytical tools for interpreting complex financial regulations. The primary objective is to design effective prompts that guide LLMs in distilling verbose and…

The performance of large language models (LLMs) on existing reasoning benchmarks has significantly improved over the past years. In response, we present JEEBench, a considerably more challenging benchmark dataset for evaluating the problem…

As Large Language Models (LLMs) are integrated into critical real-world applications, their strategic and logical reasoning abilities are increasingly crucial. This paper evaluates LLMs' reasoning abilities in competitive environments…

Large language models (LLMs) have shown significant progress in reasoning tasks. However, recent studies show that transformers and LLMs fail catastrophically once reasoning problems exceed modest complexity. We revisit these findings…

The rise of large language models (LLMs) has significantly impacted various domains, including natural language processing (NLP) and image generation, by making complex computational tasks more accessible. While LLMs demonstrate impressive…