Same-Number Citation Swaps: Stress-Testing Jev as a Financial Evidence Judge
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Computer Science > Computation and Language
arXiv:2610.08675 (cs)
[Submitted on 6 Oct 2026]
Title:Same-Number Citation Swaps: Stress-Testing Jev as a Financial Evidence Judge
Authors:Chuhong Xu (Sofia University), Bo Su (Indiana University), Ziyao Chen (University of California, San Diego), Ruiyang Xu (Northeastern University), Shimeng Dai (Michigan State University), Xinyu Qiu (Northeastern University)
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Abstract: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 citations that are withheld. Explicit column labels improve selected wrong-role decisions while also lowering support for some equivalent evidence. A constructed follow-up on 36 new source pages, labeled by a non-author reviewer, extends this evaluation and exposes the same tradeoff between detecting role errors and retaining valid citations. The contribution is a controlled evaluation that identifies what a probabilistic financial verifier distinguishes when numerical matching is held fixed. For LLM-based financial assistants, it makes numerical correctness, cited-role support and acceptance outcomes separately assessable.
| Comments: | counterfactual citation perturbation, evidence attribution verification, financial document question answering, Jev, LLM-as-a-judge, probabilistic source verification, tabular numerical reasoning |
| Subjects: | Computation and Language (cs.CL) |
| Cite as: | arXiv:2610.08675 [cs.CL] |
| (or arXiv:2610.08675v1 [cs.CL] for this version) | |
| https://doi.org/10.48550/arXiv.2610.08675
arXiv-issued DOI via DataCite (pending registration)
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View a PDF of the paper titled Same-Number Citation Swaps: Stress-Testing Jev as a Financial Evidence Judge, by Chuhong Xu (Sofia University) and 6 other authors
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