Fan Zhang, Mingzi Song Yokohama National University, Tokyo Institute of Technology, Rania Elbadry, Yankai Chen Cornell University, Shaobo Wang, Yixi Zhou, Xunwen Zheng, Yueru He Columbia University 等 22 位作者
Financial reporting systems increasingly leverage Large Language Models (LLMs) to extract and summarize corporate disclosures. However, most existing approaches assume a single-market setting and overlook structural differences across jurisdictions. Variations in accounting taxonomies, tagging infrastructures (e.g., XBRL vs. PDF), and aggregation conventions introduce substantial challenges for semantic alignment and reliable verification. Here, we aim to bridge this gap. We present FinReporting, an agentic workflow for localized cross-jurisdiction financial reporting. The system constructs a unified canonical ontology spanning the income statement, balance sheet, and cash flow statement, and decomposes reporting into auditable stages, including filing acquisition, extraction, canonical mapping, and anomaly logging. Rather than treating LLMs as free-form generators, FinReporting employs them as constrained verifiers operating under explicit decision rules with evidence grounding.Evaluated on annual filings from the USA, Japan, and China, FinReporting improves consistency and reliability under heterogeneous reporting regimes. We further release an interactive demo that enables cross-market inspection and supports structured export of localized financial statements. Our demo is available at https://huggingface.co/spaces/BoomQ/FinReporting-Demo. A video describing our system is available at https://www.youtube.com/watch?v=f65jdEL31Kk.
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cs.CL · cs.AI
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 3: System Demonstrations) · 2026 · 正式发表
Jingyuan Wang, Yankai Chen, Zhonghang Li University of Hong Kong and South China University of Technology, Chao Huang University of Hong Kong
Large language models (LLMs) have demonstrated remarkable progress in reasoning, often through supervised fine-tuning (SFT). However, SFT is resource-intensive, relying on large curated datasets, rejection-sampled demonstrations, and uniform optimization across all tokens—even though only a fraction carry meaningful learning value. In this work, we explore a counterintuitive idea: can smaller language models (SLMs) teach larger language models (LLMs) by revealing high-value reasoning moments that reflect the latter’s unique strength? We propose LightReasoner, a novel framework that leverages the behavioral divergence between a stronger expert model (LLM) and a weaker amateur model (SLM). LightReasoner operates in two stages: (1) a sampling stage that pinpoints critical reasoning moments and constructs supervision examples capturing the expert’s advantage through expert–amateur contrast, and (2) a fine-tuning stage that aligns the expert model with these distilled examples, amplifying its reasoning strengths. Across seven benchmarks, LightReasoner improves accuracy by up to 28.1%, while reducing time consumption by 90%, sampled problems by 80%, and tuned token usage by 99%, all without relying on ground-truth labels. By turning weaker SLMs into effective teaching signals, LightReasoner offers a scalable and resource-efficient approach for advancing LLM reasoning.
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cs.CL
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表
Zhaofen Wu, Hanrong Zhang University of Illinois at Chicago, Fulin Lin Zhejiang University, Wujiang Xu, Xinran Xu, Yankai Chen Cornell University, Henry Peng Zou University of Illinois at Chicago, Shaowen Chen 等 12 位作者
To sustain coherent long-term interactions, Large Language Model (LLM) agents must navigate the tension between acquiring new information and retaining prior knowledge. Current unified stream-based memory systems facilitate context updates but remain vulnerable to interference from transient noise. Conversely, discrete structured memory architectures provide robust knowledge retention but often struggle to adapt to fluid narrative evolution. To address this, we propose GAM, a hierarchical Graph-based Agentic Memory framework that explicitly decouples memory encoding from consolidation to effectively resolve the conflict between rapid context perception and stable knowledge retention. By isolating ongoing dialogue in a event progression graph and integrating it into a topic associative network only upon semantic shifts, our approach minimizes interference while preserving long-term consistency. Additionally, we introduce a Graph-guided, Multi-factor Retrieval strategy to enhance context precision. Experiments on LoCoMo and LongDialQA benchmarks indicate that our method consistently outperforms state-of-the-art baselines in both reasoning accuracy and computational efficiency.
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cs.CL · cs.AI
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表
Wei-Chieh Huang, Henry Peng Zou University of Illinois at Chicago, Yaozu Wu The University of Tokyo, Dongyuan Li The University of Tokyo and Institute of Science Tokyo, Yankai Chen Cornell University, Weizhi Zhang University of Illinois at Chicago, Yangning Li, Angelo Zangari 等 15 位作者
Deep research frameworks have shown promising capabilities in synthesizing comprehensive reports from web sources. While deep research possesses significant potential to address complex issues through planning and research cycles, existing frameworks are deficient in sufficient evaluation procedures and stage-specific protections. They typically treat evaluation as exact match accuracy of question-answering, but overlook crucial aspects of report quality such as credibility, coherence, breadth, depth, and safety. This oversight may result in hazardous or malicious sources being integrated into the final report. To address this, we introduce DeepResearchGuard, a framework featuring four-stage safeguards with open-domain evaluation, and DRSafeBench, a novel stage-wise safety benchmark. Evaluating across GPT-4o, o4-mini, Gemini-2.5-flash, DeepSeek-v3, and GPT-5, DeepResearchGuard improves defense success rates by an absolute 16.53% while reducing over-refusal rates to approximately 6%. Through extensive experiments, we show that DeepResearchGuard enables comprehensive open-domain evaluation and stage-aware defenses that effectively block harmful content propagation, while systematically improving report quality without excessive over-refusal rates.
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cs.CL
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表