{"id":"https://openalex.org/W7135203473","doi":"https://doi.org/10.48550/arxiv.2603.11339","title":"FinRule-Bench: A Benchmark for Joint Reasoning over Financial Tables and Principles","display_name":"FinRule-Bench: A Benchmark for Joint Reasoning over Financial Tables and Principles","publication_year":2026,"publication_date":"2026-03-11","ids":{"openalex":"https://openalex.org/W7135203473","doi":"https://doi.org/10.48550/arxiv.2603.11339"},"language":null,"primary_location":{"id":"doi:10.48550/arxiv.2603.11339","is_oa":true,"landing_page_url":"https://doi.org/10.48550/arxiv.2603.11339","pdf_url":null,"source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Preprint"},"type":"preprint","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.48550/arxiv.2603.11339","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114337367","display_name":"Arun Vignesh Malarkkan","orcid":"https://orcid.org/0009-0000-5887-1915"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Malarkkan, Arun Vignesh","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5079094517","display_name":"Manan Roy Choudhury","orcid":"https://orcid.org/0000-0002-7011-4738"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Choudhury, Manan Roy","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5128939591","display_name":"Guangwei Zhang","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Zhang, Guangwei","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103989973","display_name":"Vivek Gupta","orcid":"https://orcid.org/0000-0003-4129-6648"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gupta, Vivek","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071114978","display_name":"Qingyun Wang","orcid":"https://orcid.org/0000-0002-9765-2544"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wang, Qingyun","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5129046349","display_name":"Yanjie Fu","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fu, Yanjie","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5129054319","display_name":"Denghui Zhang","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Zhang, Denghui","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12026","display_name":"Explainable Artificial Intelligence (XAI)","score":0.23190000653266907,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T12026","display_name":"Explainable Artificial Intelligence (XAI)","score":0.23190000653266907,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.2062000036239624,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.09179999679327011,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/counterfactual-thinking","display_name":"Counterfactual thinking","score":0.6549999713897705},{"id":"https://openalex.org/keywords/benchmark","display_name":"Benchmark (surveying)","score":0.6187999844551086},{"id":"https://openalex.org/keywords/financial-statement","display_name":"Financial statement","score":0.5965999960899353},{"id":"https://openalex.org/keywords/consistency","display_name":"Consistency (knowledge bases)","score":0.5120999813079834},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.4472000002861023},{"id":"https://openalex.org/keywords/completeness","display_name":"Completeness (order theory)","score":0.41530001163482666},{"id":"https://openalex.org/keywords/accrual","display_name":"Accrual","score":0.38440001010894775},{"id":"https://openalex.org/keywords/scoring-rule","display_name":"Scoring rule","score":0.30959999561309814}],"concepts":[{"id":"https://openalex.org/C108650721","wikidata":"https://www.wikidata.org/wiki/Q1783253","display_name":"Counterfactual thinking","level":2,"score":0.6549999713897705},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6305000185966492},{"id":"https://openalex.org/C185798385","wikidata":"https://www.wikidata.org/wiki/Q1161707","display_name":"Benchmark (surveying)","level":2,"score":0.6187999844551086},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5965999960899353},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.5120999813079834},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4650000035762787},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4472000002861023},{"id":"https://openalex.org/C17231256","wikidata":"https://www.wikidata.org/wiki/Q5156540","display_name":"Completeness (order theory)","level":2,"score":0.41530001163482666},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.38440001010894775},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.3230000138282776},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.3142000138759613},{"id":"https://openalex.org/C63002673","wikidata":"https://www.wikidata.org/wiki/Q2260590","display_name":"Scoring rule","level":2,"score":0.30959999561309814},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.3073999881744385},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.3050000071525574},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.2978000044822693},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2897999882698059},{"id":"https://openalex.org/C2780015409","wikidata":"https://www.wikidata.org/wiki/Q243460","display_name":"Income statement","level":3,"score":0.2867000102996826},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.28459998965263367},{"id":"https://openalex.org/C29690183","wikidata":"https://www.wikidata.org/wiki/Q9387240","display_name":"Substance over form","level":5,"score":0.2833999991416931},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.28130000829696655},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.2727999985218048},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.27160000801086426},{"id":"https://openalex.org/C195344581","wikidata":"https://www.wikidata.org/wiki/Q2555318","display_name":"Automated reasoning","level":2,"score":0.2678000032901764},{"id":"https://openalex.org/C2780767217","wikidata":"https://www.wikidata.org/wiki/Q5532421","display_name":"Generality","level":2,"score":0.26260000467300415},{"id":"https://openalex.org/C23925645","wikidata":"https://www.wikidata.org/wiki/Q5449731","display_name":"Financial modeling","level":2,"score":0.26019999384880066},{"id":"https://openalex.org/C739882","wikidata":"https://www.wikidata.org/wiki/Q3560506","display_name":"Anomaly detection","level":2,"score":0.2578999996185303},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.2540000081062317}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.48550/arxiv.2603.11339","is_oa":true,"landing_page_url":"https://doi.org/10.48550/arxiv.2603.11339","pdf_url":null,"source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":null,"raw_source_name":null,"raw_type":"Preprint"}],"best_oa_location":{"id":"doi:10.48550/arxiv.2603.11339","is_oa":true,"landing_page_url":"https://doi.org/10.48550/arxiv.2603.11339","pdf_url":null,"source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Preprint"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/5","score":0.4361412823200226,"display_name":"Gender equality"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Large":[0],"language":[1],"models":[2,44,185],"(LLMs)":[3],"are":[4],"increasingly":[5],"applied":[6],"to":[7,13],"financial":[8,16,54,67,71,76,221],"analysis,":[9],"yet":[10],"their":[11],"ability":[12],"audit":[14],"structured":[15],"statements":[17,77],"under":[18,156],"explicit":[19],"accounting":[20,81],"principles":[21,82],"remains":[22],"poorly":[23],"explored.":[24],"Existing":[25],"benchmarks":[26],"primarily":[27],"evaluate":[28,154],"question":[29],"answering,":[30],"numerical":[31],"reasoning,":[32,211],"or":[33,48],"anomaly":[34],"detection":[35],"on":[36,52,188],"synthetically":[37],"corrupted":[38],"data,":[39],"making":[40],"it":[41],"unclear":[42],"whether":[43],"can":[45],"reliably":[46],"verify":[47],"localize":[49],"rule":[50,113,123,134,139,190,196],"compliance":[51,117],"correct":[53],"statements.":[55],"We":[56,153],"introduce":[57,162],"FinRule-Bench,":[58],"a":[59,119,132,163,203],"benchmark":[60,101],"for":[61,195,208],"evaluating":[62],"diagnostic":[63,212],"completeness":[64],"in":[65,219],"rule-based":[66],"reasoning":[68,110,165],"over":[69],"real-world":[70],"tables.":[72],"FinRule-Bench":[73,201],"pairs":[74],"ground-truth":[75],"with":[78,118],"explicit,":[79],"human-curated":[80],"and":[83,96,136,144,158,161,173,178,198,205,214],"spans":[84],"four":[85],"canonical":[86],"statement":[87,179],"types:":[88],"Balance":[89],"Sheets,":[90],"Cash":[91],"Flow":[92],"Statements,":[93,95],"Income":[94],"Statements":[97],"of":[98,217],"Equity.":[99],"The":[100],"defines":[102],"three":[103],"auditing":[104],"tasks":[105,177],"that":[106,167,183],"require":[107],"progressively":[108],"stronger":[109],"capabilities:":[111],"(i)":[112],"verification,":[114,191],"which":[115,125,141],"tests":[116],"single":[120],"principle;":[121],"(ii)":[122],"identification,":[124],"requires":[126,142],"selecting":[127],"the":[128,150],"violated":[129],"principle":[130],"from":[131],"provided":[133],"set;":[135],"(iii)":[137],"joint":[138],"diagnosis,":[140],"detecting":[143],"localizing":[145],"multiple":[146],"simultaneous":[147],"violations":[148],"at":[149],"record":[151],"level.":[152],"LLMs":[155,218],"zero-shot":[157],"few-shot":[159],"prompting,":[160],"causal-counterfactual":[164],"protocol":[166],"enforces":[168],"consistency":[169],"between":[170],"decisions,":[171],"explanations,":[172],"counterfactual":[174],"judgments.":[175],"Across":[176],"types,":[180],"we":[181],"find":[182],"while":[184],"perform":[186],"well":[187],"isolated":[189],"performance":[192],"degrades":[193],"sharply":[194],"discrimination":[197],"multi-violation":[199],"diagnosis.":[200],"provides":[202],"principled":[204],"reproducible":[206],"testbed":[207],"studying":[209],"rule-governed":[210],"coverage,":[213],"failure":[215],"modes":[216],"high-stakes":[220],"analysis.":[222]},"counts_by_year":[],"updated_date":"2026-07-01T06:00:48.157686","created_date":"2026-03-14T00:00:00"}