{"bundle_type":"pith_open_graph_bundle","bundle_version":"1.0","pith_number":"pith:2025:PIJXVB344A4Z4ETSJE3S2M6GAS","short_pith_number":"pith:PIJXVB34","canonical_record":{"source":{"id":"2507.16642","kind":"arxiv","version":1},"metadata":{"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"cs.CL","submitted_at":"2025-07-22T14:39:54Z","cross_cats_sorted":["cs.AI","cs.LG"],"title_canon_sha256":"fda546e75969a5346ba477a163bcceb575940f629e5335372197a95a1f7a5e07","abstract_canon_sha256":"53c05e9fd898a082eb175f7d2d680dbd831e942c76fa053652fc9764f72ebaad"},"schema_version":"1.0"},"canonical_sha256":"7a137a877ce0399e127249372d33c60492d44065c70fa41bef6b8c0f514808d1","source":{"kind":"arxiv","id":"2507.16642","version":1},"source_aliases":[{"alias_kind":"arxiv","alias_value":"2507.16642","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"arxiv_version","alias_value":"2507.16642v1","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.2507.16642","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"pith_short_12","alias_value":"PIJXVB344A4Z","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"pith_short_16","alias_value":"PIJXVB344A4Z4ETS","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"pith_short_8","alias_value":"PIJXVB34","created_at":"2026-07-05T11:41:28Z"}],"events":[{"event_type":"record_created","subject_pith_number":"pith:2025:PIJXVB344A4Z4ETSJE3S2M6GAS","target":"record","payload":{"canonical_record":{"source":{"id":"2507.16642","kind":"arxiv","version":1},"metadata":{"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"cs.CL","submitted_at":"2025-07-22T14:39:54Z","cross_cats_sorted":["cs.AI","cs.LG"],"title_canon_sha256":"fda546e75969a5346ba477a163bcceb575940f629e5335372197a95a1f7a5e07","abstract_canon_sha256":"53c05e9fd898a082eb175f7d2d680dbd831e942c76fa053652fc9764f72ebaad"},"schema_version":"1.0"},"canonical_sha256":"7a137a877ce0399e127249372d33c60492d44065c70fa41bef6b8c0f514808d1","receipt":{"kind":"pith_receipt","key_id":"pith-v1-2026-05","algorithm":"ed25519","signed_at":"2026-07-05T11:41:28.293182Z","signature_b64":"hgcjxFh37MKGIJYE2PyJBVU5yiTd8Yx28P/6x32Qo4ZYLsifrIebl3YhyoGxwtR2b7oteBBk2d/6kvMQbsJgBw==","signed_message":"canonical_sha256_bytes","builder_version":"pith-number-builder-2026-05-17-v1","receipt_version":"0.3","canonical_sha256":"7a137a877ce0399e127249372d33c60492d44065c70fa41bef6b8c0f514808d1","last_reissued_at":"2026-07-05T11:41:28.292648Z","signature_status":"signed_v1","first_computed_at":"2026-07-05T11:41:28.292648Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"source_kind":"arxiv","source_id":"2507.16642","source_version":1,"attestation_state":"computed"},"signer":{"signer_id":"pith.science","signer_type":"pith_registry","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"created_at":"2026-07-05T11:41:28Z","supersedes":[],"prev_event":null,"signature":{"signature_status":"signed_v1","algorithm":"ed25519","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signature_b64":"evLNMdmJeBy0IusBxiJEuqvqk6Fy0Ci1gL26NsiOT0upj4UBxPQi5xod1dfXzCR87uRdo6tyNNNhKVqRwZ9SBQ==","signed_message":"open_graph_event_sha256_bytes","signed_at":"2026-07-13T09:56:54.425846Z"},"content_sha256":"76d8674ad8bef21b2560508de194472903490442581f953151c1fa4f11083b60","schema_version":"1.0","event_id":"sha256:76d8674ad8bef21b2560508de194472903490442581f953151c1fa4f11083b60"},{"event_type":"graph_snapshot","subject_pith_number":"pith:2025:PIJXVB344A4Z4ETSJE3S2M6GAS","target":"graph","payload":{"graph_snapshot":{"paper":{"title":"Towards Automated Regulatory Compliance Verification in Financial Auditing with Large Language Models","license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","headline":"","cross_cats":["cs.AI","cs.LG"],"primary_cat":"cs.CL","authors_text":"Armin Berger, Bernd Kliem, Christian Bauckhage, David Leonhard, Lars Hillebrand, Mohamed Khaled, Rafet Sifa, R\\\"udiger Loitz, Thiago Bell Felix de Oliveira, Tim Dilmaghani, Tobias Deu{\\ss}er","submitted_at":"2025-07-22T14:39:54Z","abstract_excerpt":"The auditing of financial documents, historically a labor-intensive process, stands on the precipice of transformation. AI-driven solutions have made inroads into streamlining this process by recommending pertinent text passages from financial reports to align with the legal requirements of accounting standards. However, a glaring limitation remains: these systems commonly fall short in verifying if the recommended excerpts indeed comply with the specific legal mandates. Hence, in this paper, we probe the efficiency of publicly available Large Language Models (LLMs) in the realm of regulatory "},"claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"2507.16642","kind":"arxiv","version":1},"verdict":{"id":null,"model_set":{},"created_at":null,"strongest_claim":"","one_line_summary":"","pipeline_version":null,"weakest_assumption":"","pith_extraction_headline":""},"integrity":{"clean":true,"summary":{"advisory":0,"critical":0,"by_detector":{},"informational":0},"endpoint":"/pith/2507.16642/integrity.json","findings":[],"available":true,"detectors_run":[],"snapshot_sha256":"c28c3603d3b5d939e8dc4c7e95fa8dfce3d595e45f758748cecf8e644a296938"},"references":{"count":0,"sample":[],"resolved_work":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","internal_anchors":0},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"author_claims":{"count":0,"strong_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"builder_version":"pith-number-builder-2026-05-17-v1"},"verdict_id":null},"signer":{"signer_id":"pith.science","signer_type":"pith_registry","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"created_at":"2026-07-05T11:41:28Z","supersedes":[],"prev_event":null,"signature":{"signature_status":"signed_v1","algorithm":"ed25519","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signature_b64":"GYf1HxUqRnZ+KUbEyaGMRxiAXgcfWHQFDjl+5cFsqJjsSef6smCK0MGY9HOMLVcPow8QrqfsizH0QQOg0qbhBQ==","signed_message":"open_graph_event_sha256_bytes","signed_at":"2026-07-13T09:56:54.426937Z"},"content_sha256":"363df8a618f516ee52868a1fe12164c289470eb7b24772e154fa68d31a8795ab","schema_version":"1.0","event_id":"sha256:363df8a618f516ee52868a1fe12164c289470eb7b24772e154fa68d31a8795ab"}],"timestamp_proofs":[],"mirror_hints":[{"mirror_type":"https","name":"Pith Resolver","base_url":"https://pith.science","bundle_url":"https://pith.science/pith/PIJXVB344A4Z4ETSJE3S2M6GAS/bundle.json","state_url":"https://pith.science/pith/PIJXVB344A4Z4ETSJE3S2M6GAS/state.json","well_known_bundle_url":"https://pith.science/.well-known/pith/PIJXVB344A4Z4ETSJE3S2M6GAS/bundle.json","status":"primary"}],"public_keys":[{"key_id":"pith-v1-2026-05","algorithm":"ed25519","format":"raw","public_key_b64":"stVStoiQhXFxp4s2pdzPNoqVNBMojDU/fJ2db5S3CbM=","public_key_hex":"b2d552b68890857171a78b36a5dccf368a953413288c353f7c9d9d6f94b709b3","fingerprint_sha256_b32_first128bits":"RVFV5Z2OI2J3ZUO7ERDEBCYNKS","fingerprint_sha256_hex":"8d4b5ee74e4693bcd1df2446408b0d54","rotates_at":null,"url":"https://pith.science/pith-signing-key.json","notes":"Pith uses this Ed25519 key to sign canonical record SHA-256 digests. Verify with: ed25519_verify(public_key, message=canonical_sha256_bytes, signature=base64decode(signature_b64))."}],"merge_version":"pith-open-graph-merge-v1","built_at":"2026-07-13T09:56:54Z","links":{"resolver":"https://pith.science/pith/PIJXVB344A4Z4ETSJE3S2M6GAS","bundle":"https://pith.science/pith/PIJXVB344A4Z4ETSJE3S2M6GAS/bundle.json","state":"https://pith.science/pith/PIJXVB344A4Z4ETSJE3S2M6GAS/state.json","well_known_bundle":"https://pith.science/.well-known/pith/PIJXVB344A4Z4ETSJE3S2M6GAS/bundle.json"},"state":{"state_type":"pith_open_graph_state","state_version":"1.0","pith_number":"pith:2025:PIJXVB344A4Z4ETSJE3S2M6GAS","merge_version":"pith-open-graph-merge-v1","event_count":2,"valid_event_count":2,"invalid_event_count":0,"equivocation_count":0,"current":{"canonical_record":{"metadata":{"abstract_canon_sha256":"53c05e9fd898a082eb175f7d2d680dbd831e942c76fa053652fc9764f72ebaad","cross_cats_sorted":["cs.AI","cs.LG"],"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"cs.CL","submitted_at":"2025-07-22T14:39:54Z","title_canon_sha256":"fda546e75969a5346ba477a163bcceb575940f629e5335372197a95a1f7a5e07"},"schema_version":"1.0","source":{"id":"2507.16642","kind":"arxiv","version":1}},"source_aliases":[{"alias_kind":"arxiv","alias_value":"2507.16642","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"arxiv_version","alias_value":"2507.16642v1","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.2507.16642","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"pith_short_12","alias_value":"PIJXVB344A4Z","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"pith_short_16","alias_value":"PIJXVB344A4Z4ETS","created_at":"2026-07-05T11:41:28Z"},{"alias_kind":"pith_short_8","alias_value":"PIJXVB34","created_at":"2026-07-05T11:41:28Z"}],"graph_snapshots":[{"event_id":"sha256:363df8a618f516ee52868a1fe12164c289470eb7b24772e154fa68d31a8795ab","target":"graph","created_at":"2026-07-05T11:41:28Z","signer":{"key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signer_id":"pith.science","signer_type":"pith_registry"},"payload":{"graph_snapshot":{"author_claims":{"count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","strong_count":0},"builder_version":"pith-number-builder-2026-05-17-v1","claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"integrity":{"available":true,"clean":true,"detectors_run":[],"endpoint":"/pith/2507.16642/integrity.json","findings":[],"snapshot_sha256":"c28c3603d3b5d939e8dc4c7e95fa8dfce3d595e45f758748cecf8e644a296938","summary":{"advisory":0,"by_detector":{},"critical":0,"informational":0}},"paper":{"abstract_excerpt":"The auditing of financial documents, historically a labor-intensive process, stands on the precipice of transformation. AI-driven solutions have made inroads into streamlining this process by recommending pertinent text passages from financial reports to align with the legal requirements of accounting standards. However, a glaring limitation remains: these systems commonly fall short in verifying if the recommended excerpts indeed comply with the specific legal mandates. Hence, in this paper, we probe the efficiency of publicly available Large Language Models (LLMs) in the realm of regulatory ","authors_text":"Armin Berger, Bernd Kliem, Christian Bauckhage, David Leonhard, Lars Hillebrand, Mohamed Khaled, Rafet Sifa, R\\\"udiger Loitz, Thiago Bell Felix de Oliveira, Tim Dilmaghani, Tobias Deu{\\ss}er","cross_cats":["cs.AI","cs.LG"],"headline":"","license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"cs.CL","submitted_at":"2025-07-22T14:39:54Z","title":"Towards Automated Regulatory Compliance Verification in Financial Auditing with Large Language Models"},"references":{"count":0,"internal_anchors":0,"resolved_work":0,"sample":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"2507.16642","kind":"arxiv","version":1},"verdict":{"created_at":null,"id":null,"model_set":{},"one_line_summary":"","pipeline_version":null,"pith_extraction_headline":"","strongest_claim":"","weakest_assumption":""}},"verdict_id":null}}],"author_attestations":[],"timestamp_anchors":[],"storage_attestations":[],"citation_signatures":[],"replication_records":[],"corrections":[],"mirror_hints":[],"record_created":{"event_id":"sha256:76d8674ad8bef21b2560508de194472903490442581f953151c1fa4f11083b60","target":"record","created_at":"2026-07-05T11:41:28Z","signer":{"key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signer_id":"pith.science","signer_type":"pith_registry"},"payload":{"attestation_state":"computed","canonical_record":{"metadata":{"abstract_canon_sha256":"53c05e9fd898a082eb175f7d2d680dbd831e942c76fa053652fc9764f72ebaad","cross_cats_sorted":["cs.AI","cs.LG"],"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"cs.CL","submitted_at":"2025-07-22T14:39:54Z","title_canon_sha256":"fda546e75969a5346ba477a163bcceb575940f629e5335372197a95a1f7a5e07"},"schema_version":"1.0","source":{"id":"2507.16642","kind":"arxiv","version":1}},"canonical_sha256":"7a137a877ce0399e127249372d33c60492d44065c70fa41bef6b8c0f514808d1","receipt":{"algorithm":"ed25519","builder_version":"pith-number-builder-2026-05-17-v1","canonical_sha256":"7a137a877ce0399e127249372d33c60492d44065c70fa41bef6b8c0f514808d1","first_computed_at":"2026-07-05T11:41:28.292648Z","key_id":"pith-v1-2026-05","kind":"pith_receipt","last_reissued_at":"2026-07-05T11:41:28.292648Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","receipt_version":"0.3","signature_b64":"hgcjxFh37MKGIJYE2PyJBVU5yiTd8Yx28P/6x32Qo4ZYLsifrIebl3YhyoGxwtR2b7oteBBk2d/6kvMQbsJgBw==","signature_status":"signed_v1","signed_at":"2026-07-05T11:41:28.293182Z","signed_message":"canonical_sha256_bytes"},"source_id":"2507.16642","source_kind":"arxiv","source_version":1}}},"equivocations":[],"invalid_events":[],"applied_event_ids":["sha256:76d8674ad8bef21b2560508de194472903490442581f953151c1fa4f11083b60","sha256:363df8a618f516ee52868a1fe12164c289470eb7b24772e154fa68d31a8795ab"],"state_sha256":"54cc412b4a2b3afcc4f632ad69e78329953490c228898fdfd04c3f75f5bfb9f7"},"bundle_signature":{"signature_status":"signed_v1","algorithm":"ed25519","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signature_b64":"VEdHCqh1WjPefHQriXLSJtHyT5vlrjgL/pnmV31k6MTr5o7+J3lLUQglS9F2XBRMgFVzfONtMjfy8YdA1ZDPCA==","signed_message":"bundle_sha256_bytes","signed_at":"2026-07-13T09:56:54.429616Z","bundle_sha256":"af2bf325c20bc452565311361034d6b7204451e301ec23ca6122174173090cc6"}}