United States

Financial report generation is a complex task that requires gathering and reasoning over multi-source information. Recent advances in Large Language Models have made them a promising solution for automating this process. However, the reasoning paths in traditional Chain-of-Thought paradigms are inherently constrained by predefined, static computational topologies, rendering them ill-equipped to handle the dynamic uncertainties of real-world financial environments. To tackle this challenge, we propose Cogito, a cognitively grounded agentic framework for professional financial report generation. At its core, Cogito is driven by Dynamic Graph of Thoughts, a novel reasoning mechanism that models the agent&#39;s reasoning process as an evolving topology for adaptive exploration.We further introduce a Social Collaboration Mechanism to facilitate coordinated agent interaction. Finally, Cogito is instantiated as a multi-agent system, where four specialized agents collaboratively execute the end-to-end report generation task. Extensive experiments on enterprise- and industry-level financial report generation benchmarks demonstrate the superiority of Cogito in data quality, analytical validity, and presentation quality.

ACL 2026

Cogito: A Cognitive Agentic Framework Driven by Dynamic Graph of Thoughts for Financial Report Generation

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Welcome!
EMNLP 2022 will take place in Abu Dhabi from December 7th to December 11th, 2022. And it will be held in hybrid mode, both online and offline.

Financial report generation is a complex task that requires gathering and reasoning over multi-source information. Recent advances in Large Language Models have made them a promising solution for automating this process. However, the reasoning paths in traditional Chain-of-Thought paradigms are inherently constrained by predefined, static computational topologies, rendering them ill-equipped to handle the dynamic uncertainties of real-world financial environments. To tackle this challenge, we propose Cogito, a cognitively grounded agentic framework for professional financial report generation. At its core, Cogito is driven by Dynamic Graph of Thoughts, a novel reasoning mechanism that models the agent's reasoning process as an evolving topology for adaptive exploration.We further introduce a Social Collaboration Mechanism to facilitate coordinated agent interaction. Finally, Cogito is instantiated as a multi-agent system, where four specialized agents collaboratively execute the end-to-end report generation task. Extensive experiments on enterprise- and industry-level financial report generation benchmarks demonstrate the superiority of Cogito in data quality, analytical validity, and presentation quality.

technical paper

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Zero-shot text-to-speech models can clone a speaker’s timbre from a short reference audio, but they also strongly inherit the speaking style present in the reference. As a result, synthesizing speech with a desired style often requires carefully selecting reference audio, which is impractical when only limited or mismatched references are available. While recent controllable TTS methods attempt to address this issue, they typically rely on absolute style targets and discrete textual prompts, and therefore do not support continuous and reference-relative style control. We propose ReStyle-TTS, a framework that enables continuous and reference-relative style control in zero-shot TTS. Our key insight is that effective style control requires first reducing the model’s implicit dependence on reference style before introducing explicit control mechanisms. To this end, we introduce Decoupled Classifier-Free Guidance (DCFG), which independently controls text and reference guidance, reducing reliance on reference style while preserving text fidelity. On top of this, we apply style-specific LoRAs together with Orthogonal LoRA Fusion to enable continuous and disentangled multi-attribute control, and introduce a Timbre Consistency Optimization module to mitigate timbre drift caused by weakened reference guidance. Experiments show that ReStyle-TTS enables user-friendly, continuous, and relative control over pitch, energy, and multiple emotions while maintaining intelligibility and speaker timbre, and performs robustly in challenging mismatched reference–target style scenarios. Code and data are available in supplementary materials.

ReStyle-TTS: Relative and Continuous Style Control for Zero-Shot Speech Synthesis

Graphical User Interface (GUI) agents aim to automate a wide spectrum of human tasks by emulating user interaction. Despite rapid advancements, current approaches are hindered by several critical challenges: data bottleneck in end-to-end training, high cost of delayed error detection, and risk of contradictory guidance. Inspired by the human cognitive loop of Thinking, Alignment, and Reflection, we present D-Artemis—a novel deliberative framework in this paper. D-Artemis leverages a fine-grained, app-specific tip retrieval mechanism to inform its decision-making process. It also employs a proactive Pre-execution Alignment stage, where Thought-Action Consistency (TAC) Check module and Action Correction Agent (ACA) work in concert to mitigate the risk of execution failures. A post-execution Status Reflection Agent (SRA) completes the cognitive loop, enabling strategic learning from experience. Crucially, D-Artemis enhances the capabilities of general-purpose Multimodal large language models (MLLMs) for GUI tasks without the need for training on complex trajectory datasets, demonstrating strong generalization. D-Artemis achieves SOTA among open-source general models on AndroidWorld (75.8%) and ScreenSpot-V2 (96.8%). Extensive ablation studies further demonstrate the significant contribution of each proposed component.

D-Artemis: A Deliberative Cognitive Framework for Mobile GUI Multi-Agents

Understanding and reasoning with abstractive information from the visual modality presents significant challenges for current multi-modal large language models (MLLMs). Among the various forms of abstractive information, Multi-Modal Relational Knowledge (MMRK), which represents abstract relational structures between multi-modal entities using node-edge formats, remains largely under-explored. In particular, STructured and Abstractive Reasoning (STAR) on such data has received little attention from the research community. To bridge the dual gaps in large-scale high-quality data and capability enhancement methodologies, this paper makes the following key contributions: (i). An automatic STAR data engine to synthesize images with MMRK to build multi-modal instructions with reliable chain-of-thought thinking for various STAR tasks and (ii). A comprehsive two-stage training framework, accompanied by knowledge-informed GRPO and a suite of evaluation protocols tailored to different STAR tasks. Based upon these contributions, we introduce STAR-64K, a dataset comprising 64K high-quality multi-modal instruction samples, and conduct experiments across 8 open-source MLLMs. Experimental results show that our two-stage enhancement framework enables smaller 3B/7B models to significantly outperform GPT-4o in STAR. Additionally, we provide in-depth analysis regarding the effectiveness of various designs, data transferability, and scalability.

Structured and Abstractive Reasoning on Multi-modal Relational Knowledge Images

Previous LLMs-based RL studies typically follow either supervised learning with high annotation costs, or unsupervised paradigms using voting or entropy-based rewards. However, their performance remains far from satisfactory due to the substantial annotation cost and issues such as model collapse or reward hacking. To address these issues, we introduce a new perspective inspired by cognitive learning theory and propose a novel approach called EasyRL. The core of EasyRL is to simulate the human cognitive acquisition curve by integrating reliable knowledge transfer from easy labeled data with a progressive divide-and-conquer strategy that tackles increasingly difficult unlabeled data. Specifically, we initialize a warm-up model using supervised RL with few-shot labeled data. This is followed by a divide-and-conquer pseudo-labeling strategy on difficult unlabeled data, combining consistency-based selection for low-uncertainty cases and reflection-based resolution for medium-uncertainty cases. Finally, difficulty-progressive self-training with iterative pseudo-labeling and RL further strengthens the model’s reasoning capability. EasyRL provides a unified self-evolving framework that facilitates data-efficient post-training of LLMs. Experimental results on mathematical and scientific benchmarks demonstrate that EasyRL, using only 10% of easy labeled data, consistently outperforms state-of-the-art baselines.

Easy Samples Are All You Need: Self-Evolving LLMs via Data-Efficient Reinforcement Learning

While Large Language Models (LLMs) excel in autonomous agent settings, small language models (SLMs) remain fragile, often collapsing after encountering errors. Traditional knowledge distillation focuses on imitating successful trajectories, while existing "learning from mistakes" methods treat errors as auxiliary signals rather than states requiring recoverable policies, leaving the dynamics of failure and recovery in agent settings largely unexplored. Inspired by Donald Schön’s theory of reflective practice, we propose P-BRIDGE (Pedagogical Bridge for Reflective Insight and Distillation of Guiding Errors). P-BRIDGE combines reflection-in-action with reflection-on-action, enabling agents to diagnose and correct critical errors during execution while abstracting transferable strategies from contrastive student–teacher trajectories. Experiments across eight benchmarks demonstrate that P-BRIDGE significantly elevates SLM performance—e.g., raising the 2WikiMultiHopQA accuracy of a 0.6B model from 6.2% to 34.2%.

Failures are Treasures: Constructing a Pedagogical Bridge for Agentic Strategy Distillation

Multi-modal Event Argument Extraction task (MEAE) aims to extract all arguments related to a specific event from multiple modalities and identify their corresponding roles. Existing methods focus on weakly alignment of uni-modal representations and generatively data augmentation techniques. However, these methods ignore the potential impact of event role information on MEAE. To address this problem, we propose a Cross-modal Variational Role Hypergraph Network via Semantic Enhancement (CVRH). Unlike previous approaches, CVRH centers on event role information and designs a variational role hyperedge via semantic enhancement, which constructs a role hypergraph for event arguments within multi-modal documents. It explicitly modeling the high-order role correlations among cross-modal arguments in a document. Furthermore, CVRH introduces a modal shared encoder based on differential transformer, which effectively learns shared semantic representations across modalities and enhances the independence of argument representations. On the M2E2 benchmark, experimental results show that CVRH achieves a 6.9% improvement in F1-score on the MEAE compared to current state-of-the-art methods.

CVRH: Cross-modal Variational Role Hypergraph Network via Semantic Enhancement for Multi-modal Event Argument Extraction

Quantization is widely adopted to reduce the computational cost of large language models (LLMs); however, its implications for fairness and safety, particularly in dynamic quantization and multilingual contexts, remain underexplored. In this work, we conduct a systematic study of how static and dynamic quantization methods impact fairness and safety across benchmarks measuring intrinsic and extrinsic bias and safety alignment. For fairness, we evaluate English, French, Dutch, Spanish, and Turkish; for safety, we focus on English, Korean, and Arabic. Our findings reveal that quantization consistently degrades fairness and safety, with dynamic methods demonstrating greater stability than static ones. Moreover, fairness degradation varies across languages, while safety deterioration is especially pronounced in non-English settings. To address these risks, we introduce Critical Weight Protection, a novel technique that identifies and preserves fairness- and safety-critical weights during quantization. This approach mitigates bias and safety deterioration without costly retraining or alignment, maintaining trustworthiness while retaining efficiency.

Preserving Fairness and Safety in Quantized LLMs Through Critical Weight Protection

Understanding where transformer language models encode psychologically meaningful aspects of meaning is essential for both theory and practice. We conduct a systematic layer-wise probing study of 58 psycholinguistic features across 10 transformer models, spanning encoder-only and decoder-only architectures, and compare three embedding extraction methods. We find that apparent localization of meaning is strongly method-dependent: contextualized embeddings yield higher feature-specific selectivity and different layer-wise profiles than isolated embeddings. Across models and methods, final-layer representations are rarely optimal for recovering psycholinguistic information with linear probes. Despite these differences, models exhibit a shared depth ordering of meaning dimensions, with lexical properties peaking earlier and experiential and affective dimensions peaking later. Together, these results show that where meaning “lives” in transformer models reflects an interaction between methodological choices and architectural constraints.

Where meaning lives: Layer-wise accessibility of psycholinguistic features in encoder and decoder language models

Large language models (LLMs) hold great promise for business applications, yet business analysis remains inherently complex, demanding rigorous reasoning and the integration of diverse knowledge sources. Existing benchmarks typically target narrow tasks and thus leave a fundamental question unanswered: how can LLMs be reliably applied in business, and how are these applications grounded in underlying theoretical capabilities? To address this gap, we introduce BizCompass, a benchmark explicitly designed to connect theoretical foundations with practical business knowledge and applications. At the knowledge level, BizCompass covers four core domains—finance, economics, statistics, and operations management. At the application level, it structures tasks around three representative roles: the analyst, the trader, and the consultant. This dual-axis design not only exposes performance differences across realistic scenarios but also diagnoses which foundational capabilities enable or constrain success. We systematically evaluate both open-source and commercial LLMs, revealing how theoretical knowledge translates into practical performance in business. The results provide actionable insights for model selection and training optimization in real-world business contexts. All datasets and evaluation code are publicly released to support reproducibility and future research: https://bizcompass.dev.ypemc.com.

BizCompass: Benchmarking the Reasoning Capabilities of LLMs in Business Knowledge and Applications

Recent advances in Deep Research Agents (DRAs) are transforming automated knowledge discovery and problem-solving.
While the majority of existing efforts focus on enhancing policy capabilities via post-training, we propose an alternative paradigm: test-time self-evolving the agent's ability by iteratively verifying the policy model's outputs, guided by meticulously crafted rubrics. This approach gives rise to an inference-time scaling of verification, wherein an agent self-improves at test time by evaluating its generated answers to produce iterative feedback and refinements without any additional training. We derive the rubrics based on an automatically constructed DRA Failure Taxonomy, which systematically classifies agent failures into five major categories and thirteen sub-categories. We present DeepVerifier, a rubrics-based outcome reward verifier that leverages the asymmetry of verification and outperforms vanilla agent-as-judge and LLM judge baselines by 12%--48% in meta-evaluation F1 score. To enable practical test-time self-evolution, DeepVerifier integrates as a plug-and-play module during test-time inference. The verifier produces detailed rubric-based feedback, which is fed back to the agent for iterative bootstrapping---refining responses without additional training. This test-time scaling delivers 8%--11% accuracy gains on challenging subsets of GAIA and XBench-DeepResearch when powered by capable closed-source LLMs. Finally, to support open-source advancement, we release DeepVerifier-4K, a curated supervised fine-tuning dataset of 4,646 high-quality agent steps focused on DRA verification. These examples emphasize reflection and self-critique, enabling open models to develop robust verification capabilities.

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ReStyle-TTS: Relative and Continuous Style Control for Zero-Shot Speech Synthesis

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