A five-stage benchmark shows LLMs detect financial statement errors well but fail at explanation, standards citation, and statement revision.
Title resolution pending
1 Pith paper cite this work. Polarity classification is still indexing.
1
Pith paper citing it
fields
cs.IR 1years
2025 1verdicts
CONDITIONAL 1representative citing papers
citing papers explorer
-
Automating Financial Statement Audits with Large Language Models
A five-stage benchmark shows LLMs detect financial statement errors well but fail at explanation, standards citation, and statement revision.