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Paper · arXiv

Same-Number Citation Swaps: Stress-Testing Jev as a Financial Evidence Judge

Financial reports repeat values across periods, metrics and accounting lines, allowing an LLM-generated calculation to be numerically correct while citing the wrong financial role. We evaluate what probabilistic evidence verification adds beyond number matching using Jev as a source-support verifier for GPT-4.1-mini calculation traces. A signed-number-at-pointer baseline explains most recovery over exact quotation checks. To isolate the remaining role-recognition problem, we hold operands and arithmetic fixed, move citations between same-number cells, and retain controls that express equivalent facts. These contrasts reveal both wrong-role citations that pass and valid alternative citatio...

AuthorsChuhong Xu, Bo Su, Ziyao Chen et al.
Primary categorycs.CL
Published6 October 2026
Last updated at source6 October 2026
cs.CL
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