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Nov 7

Oedipus and the Sphinx: Benchmarking and Improving Visual Language Models for Complex Graphic Reasoning

Evaluating the performance of visual language models (VLMs) in graphic reasoning tasks has become an important research topic. However, VLMs still show obvious deficiencies in simulating human-level graphic reasoning capabilities, especially in complex graphic reasoning and abstract problem solving, which are less studied and existing studies only focus on simple graphics. To evaluate the performance of VLMs in complex graphic reasoning, we propose ReasonBench, the first evaluation benchmark focused on structured graphic reasoning tasks, which includes 1,613 questions from real-world intelligence tests. ReasonBench covers reasoning dimensions related to location, attribute, quantity, and multi-element tasks, providing a comprehensive evaluation of the performance of VLMs in spatial, relational, and abstract reasoning capabilities. We benchmark 11 mainstream VLMs (including closed-source and open-source models) and reveal significant limitations of current models. Based on these findings, we propose a dual optimization strategy: Diagrammatic Reasoning Chain (DiaCoT) enhances the interpretability of reasoning by decomposing layers, and ReasonTune enhances the task adaptability of model reasoning through training, all of which improves VLM performance by 33.5\%. All experimental data and code are in the repository: https://huggingface.co/datasets/cistine/ReasonBench.

  • 8 authors
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Aug 1

FinAuditing: A Financial Taxonomy-Structured Multi-Document Benchmark for Evaluating LLMs

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.

TheFinAI The Fin AI
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Oct 9 2