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This paper provides a review of recent publications and working papers on ChatGPT and related Large Language Models (LLMs) in accounting and finance. The aim is to understand the current state of research in these two areas and identify…

Large Language Models (LLMs) have shown remarkable capabilities in manipulating natural language across multiple applications, but their ability to handle simple reasoning tasks is often questioned. In this work, we aim to provide a…

Reinforcement learning (RL) has become a key technique for enhancing the reasoning abilities of large language models (LLMs), with policy-gradient algorithms dominating the post-training stage because of their efficiency and effectiveness.…

The ability of Large Language Models (LLMs) to critique and refine their reasoning is crucial for their application in evaluation, feedback provision, and self-improvement. This paper introduces CriticBench, a comprehensive benchmark…

Mathematical reasoning, a core aspect of human cognition, is vital across many domains, from educational problem-solving to scientific advancements. As artificial general intelligence (AGI) progresses, integrating large language models…

The proliferation of Large Language Models (LLMs) in medicine has enabled impressive capabilities, yet a critical gap remains in their ability to perform systematic, transparent, and verifiable reasoning, a cornerstone of clinical practice.…

Generating accurate step-by-step reasoning is essential for Large Language Models (LLMs) to address complex problems and enhance robustness and interpretability. Despite the flux of research on developing advanced reasoning approaches,…

Large Language Models (LLMs) excel in various Natural Language Processing (NLP) tasks, yet their evaluation, particularly in languages beyond the top $20$, remains inadequate due to existing benchmarks and metrics limitations. Employing…

Large language models (LLMs) demonstrate impressive capabilities in mathematical reasoning. However, despite these achievements, current evaluations are mostly limited to specific mathematical topics, and it remains unclear whether LLMs are…

Recent generations of language models have introduced Large Reasoning Models (LRMs) that generate detailed thinking processes before providing answers. While these models demonstrate improved performance on reasoning benchmarks, their…

Large Language Models (LLMs) are highly proficient in language-based tasks. Their language capabilities have positioned them at the forefront of the future AGI (Artificial General Intelligence) race. However, on closer inspection, Valmeekam…

Large language models (LLMs) have rapidly progressed into general-purpose agents capable of solving a broad spectrum of tasks. However, current models remain inefficient at reasoning: they apply fixed inference-time compute regardless of…

Large Language Models (LLMs) have been employed in financial decision making, enhancing analytical capabilities for investment strategies. Traditional investment strategies often utilize quantitative models, fundamental analysis, and…

Reasoning is an important task for large language models (LLMs). Among all the reasoning paradigms, inductive reasoning is one of the fundamental types, which is characterized by its particular-to-general thinking process and the…

Problem-solving has been a fundamental driver of human progress in numerous domains. With advancements in artificial intelligence, Large Language Models (LLMs) have emerged as powerful tools capable of tackling complex problems across…

Exceptional mathematical reasoning ability is one of the key features that demonstrate the power of large language models (LLMs). How to comprehensively define and evaluate the mathematical abilities of LLMs, and even reflect the user…

Large language models (LLMs) with billions of parameters exhibit in-context learning abilities, enabling few-shot learning on tasks that the model was not specifically trained for. Traditional models achieve breakthrough performance on…

There has been considerable divergence of opinion on the reasoning abilities of Large Language Models (LLMs). While the initial optimism that reasoning might emerge automatically with scale has been tempered thanks to a slew of…

The continued success of Large Language Models (LLMs) and other generative artificial intelligence approaches highlights the advantages that large information corpora can have over rigidly defined symbolic models, but also serves as a…

Large language models (LLMs) are increasingly used to support the analysis of complex financial disclosures, yet their reliability, behavioral consistency, and transparency remain insufficiently understood in high-stakes settings. This…