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Yanghua Xiao

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Conference Open access Jun 2026

Are Large Language Models Reliable Reviewers? A Benchmark for Error Detection in Financial Documents

Ensuring the accuracy of financial documents is critical for economic analysis, regulatory compliance, and corporate decision-making. Several studies have shown that Large Language Models (LLMs) perform well in many financial tasks, such as stock price movements and financial analytics. However, a critical task remains unexplored: the ability of LLMs to identify errors in financial documents. In this paper, we introduce \textbf{FinED-Bench}, the first publicly \textbf{Bench}mark for \textbf{Fin}ancial \textbf{E}rror \textbf{D}etection across three levels of cognitive complexity. FinED-Bench covers nine real-world financial scenarios, and includes over 900 documents reported in 2025 that are unseen by existing language models. We detail the benchmark construction process and evaluate several advanced LLMs (e.g., GPT-4o, Qwen3-14B) on this tasks, which requires both financial domain knowledge and reasoning capabilities. Experimental results show that current LLMs still struggle with this task, especially in high-complexity cases. Besides, supervised fine-tuning can significantly improve the performance of weaker LLMs on this task. Our data and code are available at https://github.com/hedyHe/FinED-Bench.

Ying He, Zhouhong Gu, Zhecheng Hu et al. · 2 citations
Preprint Aug 2026

Skill-Use: Can LLMs Actually Use Skills in Agentic Harnesses?

Large language model (LLM) agents increasingly rely on skills, structured documents that specify when to act, which procedure to follow, and which tools are allowed. Existing evaluations mostly judge the quality of a skill or its contribution to task success, leaving unexamined whether an agent can recognize a relevant skill and apply it on its own. We introduce Skill-Use, a benchmark that evaluates skill use under progressive disclosure, where an agent sees only a skill's name and short description and must retrieve the full procedure before following it. Skill-Use separates three facets of skill use. Trigger measures whether the agent invokes the relevant skill, Compliance measures how faithfully it follows the prescribed procedure, and Boundary measures whether it avoids forbidden operations. A Skill-Use (SU) score combines the three and credits execution only after the skill is triggered. Skill-Use pairs 79 real skills with 177 executable tasks across nine domains, each grounded in real files, run in an isolated Docker sandbox, and scored by a trajectory-based rubric. Evaluating eight LLMs under two agent harnesses, we find that reliable skill use remains out of reach, as the strongest configuration reaches an SU of only 0.613. Triggering and procedural compliance fail as independent bottlenecks, and both scores and model rankings shift with the harness, so skill use behaves as a capability conditioned on the harness rather than a fixed property of the model.

Jinyi Han, Yuanjian Xu, Ying Liao et al. · 1 citation
Preprint Jun 2026

From Outcomes to Actions: Leveraging Hindsight for Long-Horizon Language Agent Training

A novel policy gradient method is introduced, Hindsight Policy Optimization (HPO), that projects both the current policy distribution and the hindsight distribution into an intent space and extracts low-variance learning signals from the Wasserstein distance between them.

Zishang Jiang, Tingyun Li, Jinyi Han et al. · 0 citations
Preprint Jul 2026

From Isolated Tasks to Structured Capabilities: A Multilayer Taxonomy for Large Language Models

A multi-layer taxonomy of 14 capability domains and 91 subskills across Primitive, Constructed, and Integrative layers is introduced and supports research organization, coverage audits, evaluation interpretation, and testable hypotheses for diagnosis, training, and transfer.

Shixin Fang, Jiachen Wo, Wenjuan Qin et al. · 0 citations