Paper Citation Record · LEDGER

APEX-Accounting

As of 8 August 2026, this Paper Citation Record lists 12 of 12 outbound references and 0 inbound Pith citation observations for arXiv:2607.27189.

A citation records a reference. It does not transfer a finding from one paper to another.

pith.paper-citation-record.v1
2607.27189 v2

Coverage vector

measured 12 of 12 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links, observed 2026-08-01T09:46:05.534762Z

measured 12 of 12 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-08T06:32:00.761636+00:00

measured 0 of 0 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links

measured 0 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: cited_works

Reference resolution

12 of 12 outbound references displayed

verified exact0
verified fuzzy0
unresolved11
parse uncertain0
malformed identifier1
metadata mismatch0

External citation measurements

No source-named external measurement is stored.

Outbound references

Observation 315e5b13-b3ef-4b1f-8889-a0e2d504fbbd · outbound

This paper cites an unresolved cited work.

APEX-Accounting Unresolved cited work

Reference 1

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:04.635013Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 8ca0923f-e9c7-4484-b6d3-4a85886d7c96 · outbound

This paper cites an unresolved cited work.

APEX-Accounting Unresolved cited work

Reference 2

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:04.766903Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 9a6a800a-6aa8-46f0-964f-8ad3ba7f1f26 · outbound

This paper cites an unresolved cited work.

APEX-Accounting Unresolved cited work

Reference 3

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:04.867652Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 7b8bf02b-b0b3-4101-9dd2-1e384f7b3c2a · outbound

This paper cites At the task level, each submission passed through one layer of expert review (with revision cycles as needed) and an automated QC pass.

APEX-Accounting At the task level, each submission passed through one layer of expert review (with revision cycles as needed) and an automated QC pass

Reference 4

Resolution: malformed identifier; no resolver link, observed 2026-08-01T09:46:04.961886Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 3356309b-7a9f-4f76-98ab-dc130f0d06b9 · outbound

This paper cites • Planning failure.The agent fails to plan, or to course-correct, a viable course of action for com- pleting the request.

APEX-Accounting • Planning failure.The agent fails to plan, or to course-correct, a viable course of action for com- pleting the request

Reference 5

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.398311Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation e92c3c19-3565-463c-bac8-1f076ac52c50 · outbound

This paper cites • No information gathering.The agent does not attempt to search or retrieve any files at any point in the task, relying on parametric knowledge to complete the request.

APEX-Accounting • No information gathering.The agent does not attempt to search or retrieve any files at any point in the task, relying on parametric knowledge to complete the request

Reference 6

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.081184Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation f81562a7-38cd-40b9-9d5e-f12ecfcd2fb4 · outbound

This paper cites not,” “except,.

APEX-Accounting not,” “except,

Reference 7

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.163903Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation b74c9577-23dd-46a0-8d97-fcaf37a6aaf4 · outbound

This paper cites an unresolved cited work.

APEX-Accounting Unresolved cited work

Reference 8

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.243311Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 051fcb1d-6adc-411e-9817-ff6a49a2c998 · outbound

This paper cites • No tool used.The agent does not identify a tool to use to complete an action, relying solely on parametric knowledge.

APEX-Accounting • No tool used.The agent does not identify a tool to use to complete an action, relying solely on parametric knowledge

Reference 9

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.322861Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 6b5d11c6-1c2e-4667-8937-218375cba853 · outbound

This paper cites • Final output mistake.The agent correctly com- pletes all reasoning and analysis but misstates the results in its output.

APEX-Accounting • Final output mistake.The agent correctly com- pletes all reasoning and analysis but misstates the results in its output

Reference 11

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.457000Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 8aa9f43b-bba3-4a85-a96f-b66da75da88a · outbound

This paper cites N LM Usage We used LMs to assist with drafting and refinement of this paper.

APEX-Accounting N LM Usage We used LMs to assist with drafting and refinement of this paper

Reference 12

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:05.534762Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation b02c278f-1ac9-40f6-8201-dd6eb282f32c · outbound

This paper cites Automating Financial Statement Audits with Large Language Models.

APEX-Accounting Automating Financial Statement Audits with Large Language Models

Reference 2025

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:04.517922Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Pith citing papers

No inbound Pith citation observations are available.