作者位次 #10/14SIGIR 2026Poster· Information Retrieval (Resource)
FinAuditing: A Financial Taxonomy-Structured Multi-Document Benchmark for Evaluating LLMs
Yan Wang · Keyi Wang · Shanshan Yang · Jaisal Patel · Jeff Zhao · Fengran Mo · Xueqing Peng · Lingfei Qian · Yankai Chen · Víctor Gutiérrez-Basulto · Jimin Huang · GUOJUN XIONG · Xiao-Yang Liu · Jian-Yun Nie
摘要
Going beyond simple text processing, financial auditing requires detecting semantic, structural, and numerical inconsistencies across large-scale disclosures. As financial reports are filed in XBRL, a structured XML format governed by accounting standards, auditing becomes a structured informatio...