United States

We introduce FinWorkBench (a.k.a. Finch) for evaluating AI agents on real-world, enterprise-grade finance and accounting workflows that interleave data entry, structuring, formatting, web search, cross-file retrieval, calculation, modeling, validation, translation, visualization, and reporting. Finch is sourced from authentic enterprise workspaces from Enron (15,000 files and 500,000 emails) and other financial institutions, covering the period 2000–2025 and preserving the in-the-wild messiness of multimodal artifacts such as tables and charts across diverse domains including budgeting, trading, asset management, and operational management.

We propose a workflow construction process that combines LLM-assisted mining of workflows from authentic enterprise environments with expert annotation: (1) LLM-assisted, expert-verified derivation of workflows from real-world email threads and spreadsheet version histories, and (2) meticulous annotation requiring over 700 hours of expert effort. This yields 172 composite workflows with 384 tasks, involving 1,710 spreadsheets with 27 million cells, along with PDFs and other artifacts, capturing the intrinsically messy, long-horizon, knowledge-intensive, and collaborative nature of real-world enterprise work.

We conduct both human and automated evaluations of frontier AI systems, including GPT 5.1, Claude Sonnet/Opus 4.5, Gemini 3 Pro, Grok 4, and Qwen 3 Max. Under human evaluation, GPT 5.1 Pro spends an average of 16.8 minutes per workflow yet passes only 38.4% of workflows. Comprehensive case studies further surface the challenges that real-world enterprise workflows pose for AI agents.

ACL 2026

Finch: Benchmarking Finance &amp; Accounting across Spreadsheet-Centric Enterprise Workflows

It is my great pleasure and honor to welcome you to the 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026), held in San Diego, California, USA, July 2–7, 2026. ACL 2026 continues our fields tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.

It is exciting to see the many developments in the field reflected at our conference, such as the advancement of large language models (born out of our community) into many application directions. This is not without challenges, partly due to unsolved problems, and partly due to misuse of the technology. All this is reflected well at ACL 2026. The conference also reflects that the field is not only about advancing technology, but also the science of fundamentally understanding language and how it is use by many different speaker communities. <br>
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The 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026) will take place in San Diego, California, from July 2 - 7, 2026.

Finch: Benchmarking Finance & Accounting across Spreadsheet-Centric Enterprise Workflows

poster

Activation steering has emerged as a powerful tool to shape LLM behaviour without the need for weight updates. While its inherent brittleness and unreliability are well-documented, its safety implications remain underexplored. In this work, we present a systematic safety audit of steering vectors obtained with Contrastive Activation Addition (CAA), a widely used steering approach, under a unified evaluation protocol. We show that steering vectors consistently influence the success rate of jailbreak attacks, with stronger amplification under simple template-based attacks. Across LLM families and sizes, steering the model in specific directions can drastically increase (by up to 57%) or decrease (by up to 50%) its attack success rate (ASR), depending on the targeted behaviour. We attribute this phenomenon to the overlap between the steering vectors and the latent subspace of refusal behaviour. Thus, we offer a mechanistic explanation for this discovery. Together, our findings reveal the previously unobserved origin of this safety gap in LLMs, highlighting a trade-off between controllability and safety. We release our code at https://github.com/yetiiil/analyse-sv-safety.

Analysing the Safety Pitfalls of Steering Vectors

Theory of Mind (ToM)—an understanding of the mental states of others—is a key aspect of human social intelligence, yet, chatbots and LLM-based social agents do not typically integrate it. In this work, we demonstrate that LLMs that explicitly use ToM get better at dialogue, achieving goals more effectively. After showing that simply prompting models to generate mental states between dialogue turns already provides significant benefit, we further introduce ToMAgent (ToMA), a ToM-focused dialogue agent. ToMA is trained by pairing ToM with dialogue lookahead to produce mental states that are maximally useful for achieving dialogue goals. Experiments on the Sotopia interactive social evaluation benchmark demonstrate the effectiveness of our method over a range of baselines. Extensive analysis shows that ToMA exhibits more strategic, goal-oriented reasoning behaviors, which enable long-horizon adaptation, while maintaining better relationships with their partners. Our results suggest a step forward in integrating ToM for building socially intelligent LLM agents.

 Infusing Theory of Mind into Socially Intelligent LLM Agents

Simultaneous Machine Translation (SiMT) requires high-quality translations under strict real-time constraints, which traditional policies with only READ/WRITE actions cannot fully address. We extend the action space of SiMT with four adaptive actions: **Sentence_Cut**, **Drop**, **Partial_Summarization** and **Pronominalization**, which enable real-time restructuring, omission, and simplification while preserving semantic fidelity. We adapt these actions in a large language model (LLM) framework and construct training references through action-aware prompting. To evaluate both quality and word-level monotonicity, we further develop a latency-aware TTS pipeline that maps textual outputs to speech with realistic timing. Experiments on the ACL60/60 English-Chinese, English-German and English-Japanese benchmarks show that our framework consistently improves semantic metrics and achieves lower delay compared to reference translations and salami-based baselines. Notably, combining **Drop** and **Sentence_Cut** leads to consistent improvements in the balance between fluency and latency. These results demonstrate that enriching the action space of LLM-based SiMT provides a promising direction for bridging the gap between human and machine interpretation.

Redefining Machine Simultaneous Interpretation: From Incremental Translation to Human-Like Strategies

Long-context capabilities are essential for a wide range of applications, including document and video understanding, in-context learning, and inference-time scaling, all of which require models to process and reason over long sequences of text and multimodal data. In this work, we introduce an efficient training recipe for building ultra-long context LLMs from aligned instruct model, pushing the boundaries of context lengths from 128K to 1M, 2M, and 4M tokens. Our approach leverages continued pretraining strategies to extend the context window, while employing efficient instruction tuning to maintain short context capabilities. Our UltraLong-8B, built on Llama-3.1-Instruct, achieves state-of-the-art performance across a diverse set of long-context benchmarks. Importantly, UltraLong-8B also maintains competitive performance on standard benchmarks, showing balanced improvements for both long and short context tasks. We provide an in-depth analysis of key design choices, highlighting the impacts of scaling strategies and data composition. Our findings establish a robust framework for efficiently scaling context lengths while preserving general model capabilities. We released all model weights for open research.

 From 128K to 4M: Efficient Training of Ultra-Long Context Large Language Models

Multimodal Large Language Models (MLLMs) have demonstrated remarkable reasoning capabilities yet continue to suffer from hallucination, where generated text contradicts visual content. In this paper, we introduce Dual-Anchor Introspective Decoding (DaID), a novel contrastive decoding framework that dynamically calibrates each token generation by mining the model's internal perceptual discrepancies. Specifically, DaID identifies a Spotlight layer to amplify visual factual signals and a Shadow layer to suppress textual inertia. By leveraging visual attention distributions to guide this dual-anchor selection process, our method ensures precise, token-specific adaptation. Experimental results across multiple benchmarks and MLLMs demonstrate that DaID significantly mitigates hallucination while enhancing general reasoning capabilities.

Spotlight and Shadow: Attention-Guided Dual-Anchor Introspective Decoding for MLLM Hallucination Mitigation

Large Language Models (LLMs) can generate factually inaccurate content even if they have corresponding knowledge, which critically undermines their reliability. Existing approaches attempt to mitigate this by incorporating uncertainty in QA prompt during training, but these numerical scores lack the semantic richness for LLM to properly understand its internal states of trustworthiness and honestness, leading to insufficient factuality alignment. We introduce FAITH (Factuality Alignment through Integrating Trustworthiness and Honestness), a post-training framework for factuality alignment that integrates natural-language uncertainty signals with external knowledge. Specifically, we augment training datasets by computing confidence scores and semantic entropy from LLM outputs and mapping them into a knowledge state quadrant that describes the model's internal knowledge possession (trustworthiness) and answering behaviors (honestness) in natural language. Based on this enhanced data, we design a reward function that considers both correctness and uncertainty signals, and fine-tune the LLM using the Proximal Policy Optimization (PPO) algorithm. To further mitigate weakly grounded responses, we design a retrieval-augmented module that retrieves relevant external passages, improving the consistency between internal and external knowledge representations. Extensive experiments on four knowledge-intensive benchmarks demonstrate that FAITH enhances the factual accuracy and truthfulness of LLMs.

FAITH: Factuality Alignment through Integrating Trustworthiness and Honestness

As Large Language Models (LLMs) evolve from static dialogue interfaces to autonomous general agents, effective memory is paramount to ensuring long-term consistency. However, existing benchmarks primarily focus on casual conversation or task-oriented dialogue, failing to capture ``long-term project-oriented'' interactions where agents must track evolving goals. To bridge this gap, we introduce RealMem, the first benchmark grounded in realistic project scenarios. RealMem comprises over 2,000 cross-session dialogues across eleven scenarios, utilizing natural user queries for evaluation. We propose a synthesis pipeline that integrates Project Foundation Construction, Multi-Agent Dialogue Generation, and Memory and Schedule Management to simulate the dynamic evolution of memory. Experiments reveal that current memory systems face significant challenges in managing the long-term project states and dynamic context dependencies inherent in real-world projects. Our code and datasets are available at https://anonymous.4open.science/r/realmem-A1E4.

 RealMem: Benchmarking LLMs in Real-World Memory-Driven Interaction

With the growing adoption of Large Language Model (LLM) agents in persistent, real-world roles, they naturally encounter continuous streams of tasks and inevitable failures. A key limitation, however, is their inability to systematically learn from these mistakes, forcing them to repeat identical errors in similar contexts. Unlike prior training-free methods that primarily store raw instance-level experience or focus on retrieving successful trajectories, we propose Mistake Notebook Learning (MNL), a novel memory framework that enables agents to self-curate generalizable guidance from batch-clustered failures. This mechanism allows agents to distill shared error patterns into structured "mistake notes", updating an external memory only when batch performance improves to ensure stability. To further amplify adaptability, we integrate MNL with test-time scaling, leveraging aggregated failure patterns to actively steer the search process away from known pitfalls. Experiments on mathematical reasoning, Text-to-SQL, and interactive agent benchmarks show that MNL achieves competitive performance compared to existing memory mechanisms in both effectiveness and efficiency. These findings position structured mistake abstraction as a critical lever for robust agent evolution, enabling continuous improvement without the cost of parameter updates.

 Mistake Notebook Learning: Batch-Clustered Failures for Training-Free Agent Adaptation

Large Language Model agents deployed in complex environments frequently encounter a conflict between maximizing goal achievement and adhering to safety constraints. This paper identifies a new concept called Agentic Pressure, which characterizes the endogenous tension emerging when compliant execution becomes infeasible. We demonstrate that under this pressure agents exhibit normative drift where they strategically sacrifice safety to preserve utility. Notably we find that advanced reasoning capabilities accelerate this decline as models construct linguistic rationalizations to justify violation. Finally, we analyze the root causes and explore preliminary mitigation strategies, such as pressure isolation, which attempts to restore alignment by decoupling decision-making from pressure signals.

 Why Agents Compromise Safety Under Pressure

Large Vision-Language Models (LVLMs) can recognize individuals in images and disclose sensitive personal information about them, raising critical privacy concerns. Machine unlearning aims to remove such knowledge from the model. However, existing methods rarely prescribe what the model should output in place of the forgotten content, leading to Unlearning Aftermaths: degenerate, hallucinated, or excessively refused responses. We argue that, especially for generative LVLMs, it is crucial to consider the quality and informativeness of post-unlearning responses rather than relying solely on naive suppression. To address this, we introduce a new unlearning task for LVLMs that requires models to provide privacy-preserving yet informative and visually grounded responses. We also propose PUBG, a novel unlearning method that explicitly guides post-unlearning behavior toward a desirable output distribution. Experiments show that, while existing methods suffer from Unlearning Aftermaths despite successfully preventing privacy violations, PUBG effectively mitigates these issues, generating visually grounded and informative responses without privacy leakage for forgotten targets.

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