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新论文 · v1arXiv:2611.13595

IFRS Compliance Verification: An Open Multi-LLM Benchmark and Content-Conditioned Ensemble Classifier

Aghoghomena Akasukpe, Li Yang, Xinyao Zhou, Chen Shen, Miguel Vargas Martin

原文摘要

Verifying corporate financial disclosures against the International Financial Reporting Standards (IFRS) is a core auditing task in which experts cross-reference disclosures with hundreds of fine-grained regulatory paragraphs: a laborious, costly, and error-prone process that motivates growing interest in large language models (LLMs) as compliance assistants. Yet single-model accuracy remains insufficient for high-stakes use, and naive ensembling is vulnerable to systematic per-model biases that can drag aggregate accuracy below that of the strongest individual annotator. This gap is addressed with a multi-stage framework, supported by a new benchmark of 19,998 IFRS regulation-disclosure pairs comprising 11,161 unanimous multi-LLM labels and 8,837 human annotations on items where the LLMs disagreed. The framework couples a three-stage domain-adapted sentence embedding pipeline (BERT masked language modeling on SEC EDGAR filings, unsupervised TSDAE and SimCSE adaptation, and supervised contrastive alignment) with a learned ensemble classifier that fuses frozen embeddings and LLM probability features from GPT-4.1, Claude Sonnet 4, and Gemini 2.5 Pro via Tree-structured Parzen Estimator (TPE) optimized gradient-boosted trees. On the disagreement set, the ensemble achieves 81.7% weighted F1, exceeding the strongest single LLM by 10.4 points and majority voting by 14.6 points, and outperforms eleven unsupervised aggregation baselines; the retrieval pipeline attains Recall@15 of 45.3% on unseen regulations. The dataset, model checkpoints, annotation platform, and classifier implementation will be publicly released.

cs.CL · cs.IR

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arXiv ↗PDF ↗
新论文 · v1arXiv:2611.04012

SurgEye: Instruction Tuning-Free Perception-Reasoning Framework for Surgical Scene Understanding

Qing Xu, Xiechen Shen, Xianjian He, Guqiao Liang, Zixiao Chai, Jiale Qin, Yifan Chen, Siyi Li 等 12 位作者

原文摘要

Surgical scene understanding is pivotal for computer-assisted intervention, yet demands compositional reasoning across instruments, anatomy, and workflow. Existing surgical vision-language models rely on instruction tuning with large-scale question-answer pairs, entailing laborious data curation and costly retraining. To bridge this gap, we propose SurgEye, a perception-reasoning framework that grounds reasoning in a vision foundation model without instruction tuning. Specifically, we devise Routed Multi-Task Perception (RMP) that routes the vision foundation model through task-specific pathways learned from public perception labels, producing spatial and temporal evidence. We further introduce Agentic Compositional Reasoning (ACR) that employs a frozen large language model to coordinate RMP specialists and temporal memory as callable tools, composing evidence across tasks and time into grounded answers. Moreover, we construct SurgEye-Bench spanning eight surgical procedures, pairing each question with perception labels for verifiable evaluation. Extensive experiments demonstrate that SurgEye outperforms state-of-the-arts in surgical reasoning. The source code will be available.

cs.CV

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arXiv ↗PDF ↗
版本更新 · v2arXiv:2512.06615

Latent Nonlinear Denoising Score Matching for Enhanced Learning of Structured Distributions

Kaichen Shen, Wei Zhu

原文摘要

Score-based generative models commonly employ linear forward diffusions with Gaussian reference distributions, limiting their ability to directly incorporate structural information into the noising dynamics. We introduce latent nonlinear denoising score matching (LNDSM), which combines nonlinear, structure-informed latent diffusions with the variational autoencoder (VAE) training framework. In our construction, the forward diffusion is designed to admit a prescribed reference distribution, such as a Gaussian mixture model, that reflects qualitative features of the latent data distribution. We derive a computable approximation to a cross-entropy upper bound in the VAE objective using Euler-Maruyama discretization and the resulting Gaussian conditional transitions. To stabilize training, we remove two zero-mean control variates whose variances become large for small time steps. The resulting objective enables joint training of the encoder, decoder, and latent score network. Numerical experiments on benchmark image datasets demonstrate the effectiveness of LNDSM in learning structured distributions, outperforming conventional latent score-based generative modeling in sample quality and mode balance across several settings, while achieving improved training efficiency. These results highlight the potential of nonlinear, structure-informed latent diffusions for generative modeling.

stat.ML · cs.LG

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arXiv ↗PDF ↗
首次观测 · 记录 #1ACL Anthology · ACL 2026:acl:2026.acl-long.1571ACL Anthology · ACL 2026

ART: Attention Replacement Technique to Improve Factuality in LLMs

Ziqin Luo Baidu Inc., Yihao Quan Rutgers University, Xiaofeng Zhang, Xiaosong Yuan, Chen Shen Alibaba Group

原文摘要

Hallucination in large language models (LLMs) continues to be a significant issue, particularly in tasks like question answering, where models often generate plausible yet incorrect or irrelevant information. Although various methods have been proposed to mitigate hallucinations, the relationship between attention patterns and hallucinations has not been fully explored. In this paper, we analyze the distribution of attention scores across each layer and attention head of LLMs, revealing a common and intriguing phenomenon: Shallow layers of LLMs primarily rely on uniform attention patterns, where the model distributes its attention evenly across the entire sequence. This uniform attention pattern can lead to hallucinations, as the model fails to focus on the most relevant information. To mitigate this issue, we propose a training-free method called Attention Replacement Technique (ART), which replaces these uniform attention patterns in the shallow layers with local attention patterns. This change directs the model to focus more on the relevant contexts, thus reducing hallucinations. Through extensive experiments, ART demonstrates significant reductions in hallucinations across multiple LLM architectures, proving its effectiveness and generalizability without requiring fine-tuning or additional training data.

cs.CL

Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表

首次观测 · 记录 #1ACL Anthology · ACL 2026:acl:2026.acl-long.1678ACL Anthology · ACL 2026

Bootstrapping Code Translation with Weighted Multilanguage Exploration

Yuhan Wu nanjing university, Huan Zhang nanjing university, Wei Cheng Nanjing University, Chen Shen nanjing university, Jingyue Yang nanjing university, Wei Hu Nanjing University

原文摘要

Code translation across multiple programming languages is essential yet challenging due to two vital obstacles: scarcity of parallel data paired with executable test oracles, and optimization imbalance when handling diverse language pairs. We propose BootTrans, a bootstrapping method that resolves both obstacles. Its key idea is to leverage the functional invariance and cross-lingual portability of test suites, adapting abundant pivot-language unit tests to serve as universal verification oracles for multilingual reinforcement learning (RL) training. Our method introduces a dual-pool architecture with seed and exploration pools to progressively expand training data via execution-guided experience collection.Furthermore, we design a language-aware weighting mechanism that dynamically prioritizes harder translation directions based on relative performance across sibling languages, mitigating optimization imbalance. Extensive experiments on the HumanEval-X and TransCoder-Test benchmarks demonstrate substantial improvements over baseline LLMs across all translation directions, with ablation studies validating the effectiveness of both bootstrapping and weighting components.

cs.CL

Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表