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cs.CL2026
FinBalance: A Multi-Document Accounting Reconciliation Benchmark
Sasank Tumpati, Devansh Agarwal, Ayush Kedia +6
Existing financial-NLP benchmarks mostly evaluate prepared artifacts such as filings, tables, or extracted values. Real accounting begins earlier: source documents must be reconcil…
cs.CL2026
The Compliance Paradox: Semantic-Instruction Decoupling in Automated Academic Code Evaluation
Devanshu Sahoo, Manish Prasad, Vasudev Majhi +5
The rapid integration of Large Language Models (LLMs) into educational assessment rests on the unverified assumption that instruction following capability translates directly to ob…