Daily Papers

The complexity of the Generally Accepted Accounting Principles (GAAP) and the hierarchical structure of eXtensible Business Reporting Language (XBRL) filings make financial auditing increasingly difficult to automate and verify. While large language models (LLMs) have demonstrated strong capabilities in unstructured text understanding, their ability to reason over structured, interdependent, and taxonomy-driven financial documents remains largely unexplored. To fill this gap, we introduce FinAuditing, the first taxonomy-aligned, structure-aware, multi-document benchmark for evaluating LLMs on financial auditing tasks. Built from real US-GAAP-compliant XBRL filings, FinAuditing defines three complementary subtasks, FinSM for semantic consistency, FinRE for relational consistency, and FinMR for numerical consistency, each targeting a distinct aspect of structured auditing reasoning. We further propose a unified evaluation framework integrating retrieval, classification, and reasoning metrics across these subtasks. Extensive zero-shot experiments on 13 state-of-the-art LLMs reveal that current models perform inconsistently across semantic, relational, and mathematical dimensions, with accuracy drops of up to 60-90% when reasoning over hierarchical multi-document structures. Our findings expose the systematic limitations of modern LLMs in taxonomy-grounded financial reasoning and establish FinAuditing as a foundation for developing trustworthy, structure-aware, and regulation-aligned financial intelligence systems. The benchmark dataset is available at Hugging Face.

Laboratory accidents pose significant risks to human life and property, underscoring the importance of robust safety protocols. Despite advancements in safety training, laboratory personnel may still unknowingly engage in unsafe practices. With the increasing reliance on large language models (LLMs) for guidance in various fields, including laboratory settings, there is a growing concern about their reliability in critical safety-related decision-making. Unlike trained human researchers, LLMs lack formal lab safety education, raising questions about their ability to provide safe and accurate guidance. Existing research on LLM trustworthiness primarily focuses on issues such as ethical compliance, truthfulness, and fairness but fails to fully cover safety-critical real-world applications, like lab safety. To address this gap, we propose the Laboratory Safety Benchmark (LabSafety Bench), a comprehensive evaluation framework based on a new taxonomy aligned with Occupational Safety and Health Administration (OSHA) protocols. This benchmark includes 765 multiple-choice questions verified by human experts, assessing LLMs and vision language models (VLMs) performance in lab safety contexts. Our evaluations demonstrate that while GPT-4o outperforms human participants, it is still prone to critical errors, highlighting the risks of relying on LLMs in safety-critical environments. Our findings emphasize the need for specialized benchmarks to accurately assess the trustworthiness of LLMs in real-world safety applications.

Saliency maps are widely used for visual explanations in deep learning, but a fundamental lack of consensus persists regarding their intended purpose and alignment with diverse user queries. This ambiguity hinders the effective evaluation and practical utility of explanation methods. We address this gap by introducing the Reference-Frame times Granularity (RFxG) taxonomy, a principled conceptual framework that organizes saliency explanations along two essential axes:Reference-Frame: Distinguishing between pointwise ("Why this prediction?") and contrastive ("Why this and not an alternative?") explanations. Granularity: Ranging from fine-grained class-level (e.g., "Why Husky?") to coarse-grained group-level (e.g., "Why Dog?") interpretations. Using the RFxG lens, we demonstrate critical limitations in existing evaluation metrics, which overwhelmingly prioritize pointwise faithfulness while neglecting contrastive reasoning and semantic granularity. To systematically assess explanation quality across both RFxG dimensions, we propose four novel faithfulness metrics. Our comprehensive evaluation framework applies these metrics to ten state-of-the-art saliency methods, four model architectures, and three datasets. By advocating a shift toward user-intent-driven evaluation, our work provides both the conceptual foundation and the practical tools necessary to develop visual explanations that are not only faithful to the underlying model behavior but are also meaningfully aligned with the complexity of human understanding and inquiry.

Recent advances in video generation have enabled high-fidelity video synthesis from user provided prompts. However, existing models and benchmarks fail to capture the complexity and requirements of professional video generation. Towards that goal, we introduce Stable Cinemetrics, a structured evaluation framework that formalizes filmmaking controls into four disentangled, hierarchical taxonomies: Setup, Event, Lighting, and Camera. Together, these taxonomies define 76 fine-grained control nodes grounded in industry practices. Using these taxonomies, we construct a benchmark of prompts aligned with professional use cases and develop an automated pipeline for prompt categorization and question generation, enabling independent evaluation of each control dimension. We conduct a large-scale human study spanning 10+ models and 20K videos, annotated by a pool of 80+ film professionals. Our analysis, both coarse and fine-grained reveal that even the strongest current models exhibit significant gaps, particularly in Events and Camera-related controls. To enable scalable evaluation, we train an automatic evaluator, a vision-language model aligned with expert annotations that outperforms existing zero-shot baselines. SCINE is the first approach to situate professional video generation within the landscape of video generative models, introducing taxonomies centered around cinematic controls and supporting them with structured evaluation pipelines and detailed analyses to guide future research.

Spatial cognition is fundamental to real-world multimodal intelligence, allowing models to effectively interact with the physical environment. While multimodal large language models (MLLMs) have made significant strides, existing benchmarks often oversimplify spatial cognition, reducing it to a single-dimensional metric, which fails to capture the hierarchical structure and interdependence of spatial abilities. To address this gap, we propose a hierarchical spatial cognition framework that decomposes spatial intelligence into five progressively complex levels from basic observation to high-level planning. Building upon this taxonomy, we construct SpatialBench, a large-scale, fine-grained benchmark covering 15 tasks aligned with these cognitive levels. To provide a unified evaluation across heterogeneous tasks, we further introduce a high-level capability-oriented metric that reliably assesses a model's overall spatial reasoning ability. Extensive experiments over massive MLLMs reveal distinct performance stratification across cognitive levels: models exhibit strong perceptual grounding yet remain limited in symbolic reasoning, causal inference, and planning. Additional human tests demonstrate that humans perform selective, goal-directed abstraction, while MLLMs tend to over-attend to surface details without coherent spatial intent. Our work establishes the first systematic framework for measuring hierarchical spatial cognition in MLLMs, laying the foundation for future spatially intelligent systems.

Autonomous agent systems powered by Large Language Models (LLMs) have demonstrated promising capabilities in automating complex tasks. However, current evaluations largely rely on success rates without systematically analyzing the interactions, communication mechanisms, and failure causes within these systems. To bridge this gap, we present a benchmark of 34 representative programmable tasks designed to rigorously assess autonomous agents. Using this benchmark, we evaluate three popular open-source agent frameworks combined with two LLM backbones, observing a task completion rate of approximately 50%. Through in-depth failure analysis, we develop a three-tier taxonomy of failure causes aligned with task phases, highlighting planning errors, task execution issues, and incorrect response generation. Based on these insights, we propose actionable improvements to enhance agent planning and self-diagnosis capabilities. Our failure taxonomy, together with mitigation advice, provides an empirical foundation for developing more robust and effective autonomous agent systems in the future.

A critical component of a successful language generation pipeline is the decoding algorithm. However, the general principles that should guide the choice of decoding algorithm remain unclear. Previous works only compare decoding algorithms in narrow scenarios and their findings do not generalize across tasks. To better structure the discussion, we introduce a taxonomy that groups decoding strategies based on their implicit assumptions about how well the model's likelihood is aligned with the task-specific notion of utility. We argue that this taxonomy allows a broader view of the decoding problem and can lead to generalizable statements because it is grounded on the interplay between the decoding algorithms and the likelihood-utility misalignment. Specifically, by analyzing the correlation between the likelihood and the utility of predictions across a diverse set of tasks, we provide the first empirical evidence supporting the proposed taxonomy, and a set of principles to structure reasoning when choosing a decoding algorithm. Crucially, our analysis is the first one to relate likelihood-based decoding strategies with strategies that rely on external information such as value-guided methods and prompting, and covers the most diverse set of tasks up-to-date.

Recent advancements in text-to-image (T2I) diffusion models have demonstrated remarkable capabilities in generating high-fidelity images. However, these models often struggle to faithfully render complex user prompts, particularly in aspects like attribute binding, negation, and compositional relationships. This leads to a significant mismatch between user intent and the generated output. To address this challenge, we introduce PromptEnhancer, a novel and universal prompt rewriting framework that enhances any pretrained T2I model without requiring modifications to its weights. Unlike prior methods that rely on model-specific fine-tuning or implicit reward signals like image-reward scores, our framework decouples the rewriter from the generator. We achieve this by training a Chain-of-Thought (CoT) rewriter through reinforcement learning, guided by a dedicated reward model we term the AlignEvaluator. The AlignEvaluator is trained to provide explicit and fine-grained feedback based on a systematic taxonomy of 24 key points, which are derived from a comprehensive analysis of common T2I failure modes. By optimizing the CoT rewriter to maximize the reward from our AlignEvaluator, our framework learns to generate prompts that are more precisely interpreted by T2I models. Extensive experiments on the HunyuanImage 2.1 model demonstrate that PromptEnhancer significantly improves image-text alignment across a wide range of semantic and compositional challenges. Furthermore, we introduce a new, high-quality human preference benchmark to facilitate future research in this direction.