Goto

Collaborating Authors

 Overview


Artificial Intelligence and Accounting Research: A Framework and Agenda

arXiv.org Artificial Intelligence

Recent advances in artificial intelligence, particularly generative AI (GenAI) and large language models (LLMs), are fundamentally transforming accounting research, creating both opportunities and competitive threats for scholars. This paper proposes a framework that classifies AI-accounting research along two dimensions: research focus (accounting-centric versus AI-centric) and methodological approach (AI-based versus traditional methods). We apply this framework to papers from the IJAIS special issue and recent AI-accounting research published in leading accounting journals to map existing studies and identify research opportunities. Using this same framework, we analyze how accounting researchers can leverage their expertise through strategic positioning and collaboration, revealing where accounting scholars' strengths create the most value. We further examine how GenAI and LLMs transform the research process itself, comparing the capabilities of human researchers and AI agents across the entire research workflow. This analysis reveals that while GenAI democratizes certain research capabilities, it simultaneously intensifies competition by raising expectations for higher-order contributions where human judgment, creativity, and theoretical depth remain valuable. These shifts call for reforming doctoral education to cultivate comparative advantages while building AI fluency.


Writing With Machines and Peers: Designing for Critical Engagement with Generative AI

arXiv.org Artificial Intelligence

The growing integration of generative AI in higher education is transforming how students write, learn, and engage with knowledge. As AI tools become more integrated into classrooms, there is an urgent need for pedagogical approaches that help students use them critically and reflectively. This study proposes a pedagogical design that integrates AI and peer feedback in a graduate-level academic writing activity. Over eight weeks, students developed literature review projects through multiple writing and revision stages, receiving feedback from both a custom-built AI reviewer and human peers. We examine two questions: (1) How did students interact with and incorporate AI and peer feedback during the writing process? and (2) How did they reflect on and build relationships with both human and AI reviewers? Data sources include student writing artifacts, AI and peer feedback, AI chat logs, and student reflections. Findings show that students engaged differently with each feedback source-relying on AI for rubric alignment and surface-level edits, and on peer feedback for conceptual development and disciplinary relevance. Reflections revealed evolving relationships with AI, characterized by increasing confidence, strategic use, and critical awareness of its limitations. The pedagogical design supported writing development, AI literacy, and disciplinary understanding. This study offers a scalable pedagogical model for integrating AI into writing instruction and contributes insights for system-level approaches to fostering meaningful human-AI collaboration in higher education.


The Future of Food: How Artificial Intelligence is Transforming Food Manufacturing

arXiv.org Artificial Intelligence

Artificial intelligence is accelerating a new era of food innovation, connecting data from farm to consumer to improve formulation, processing, and health outcomes. Recent advances in deep learning, natural language processing, and multi-omics integration make it possible to understand and optimize food systems with unprecedented depth. However, AI adoption across the food sector remains uneven due to heterogeneous datasets, limited model and system interoperability, and a persistent skills gap between data scientists and food domain experts. To address these challenges and advance responsible innovation, the AI Institute for Next Generation Food Systems (AIFS) convened the inaugural AI for Food Product Development Symposium at University of California, Davis, in October 2025. This white paper synthesizes insights from the symposium, organized around five domains where AI can have the greatest near-term impact: supply chain; formulation and processing; consumer insights and sensory prediction; nutrition and health; and education and workforce development. Across the areas, participants emphasized the importance of interoperable data standards, transparent and interpretable models, and cross-sector collaboration to accelerate the translation of AI research into practice. The discussions further highlighted the need for robust digital infrastructure, privacy-preserving data-sharing mechanisms, and interdisciplinary training pathways that integrate AI literacy with domain expertise. Collectively, the priorities outline a roadmap for integrating AI into food manufacturing in ways that enhance innovation, sustainability, and human well-being while ensuring that technological progress remains grounded in ethics, scientific rigor, and societal benefit.


Spatial Reasoning in Multimodal Large Language Models: A Survey of Tasks, Benchmarks and Methods

arXiv.org Artificial Intelligence

Spatial reasoning, which requires ability to perceive and manipulate spatial relationships in the 3D world, is a fundamental aspect of human intelligence, yet remains a persistent challenge for Multimodal large language models (MLLMs). While existing surveys often categorize recent progress based on input modality (e.g., text, image, video, or 3D), we argue that spatial ability is not solely determined by the input format. Instead, our survey introduces a taxonomy that organizes spatial intelligence from cognitive aspect and divides tasks in terms of reasoning complexity, linking them to several cognitive functions. We map existing benchmarks across text-only, vision-language, and embodied settings onto this taxonomy, and review evaluation metrics and methodologies for assessing spatial reasoning ability. This cognitive perspective enables more principled cross-task comparisons and reveals critical gaps between current model capabilities and human-like reasoning. In addition, we analyze methods for improving spatial ability, spanning both training-based and reasoning-based approaches. This dual-perspective analysis clarifies their respective strengths, uncovers complementary mechanisms. By surveying tasks, benchmarks, and recent advances, we aim to provide new researchers with a comprehensive understanding of the field and actionable directions for future research.


Kandinsky 5.0: A Family of Foundation Models for Image and Video Generation

arXiv.org Artificial Intelligence

This report introduces Kandinsky 5.0, a family of state-of-the-art foundation models for high-resolution image and 10-second video synthesis. The framework comprises three core line-up of models: Kandinsky 5.0 Image Lite - a line-up of 6B parameter image generation models, Kandinsky 5.0 Video Lite - a fast and lightweight 2B parameter text-to-video and image-to-video models, and Kandinsky 5.0 Video Pro - 19B parameter models that achieves superior video generation quality. We provide a comprehensive review of the data curation lifecycle - including collection, processing, filtering and clustering - for the multi-stage training pipeline that involves extensive pre-training and incorporates quality-enhancement techniques such as self-supervised fine-tuning (SFT) and reinforcement learning (RL)-based post-training. We also present novel architectural, training, and inference optimizations that enable Kandinsky 5.0 to achieve high generation speeds and state-of-the-art performance across various tasks, as demonstrated by human evaluation. As a large-scale, publicly available generative framework, Kandinsky 5.0 leverages the full potential of its pre-training and subsequent stages to be adapted for a wide range of generative applications. We hope that this report, together with the release of our open-source code and training checkpoints, will substantially advance the development and accessibility of high-quality generative models for the research community.


Generalist Models in Medical Image Segmentation: A Survey and Performance Comparison with Task-Specific Approaches

arXiv.org Artificial Intelligence

Following the successful paradigm shift of large language models, leveraging pre-training on a massive corpus of data and fine-tuning on different downstream tasks, generalist models have made their foray into computer vision. The introduction of Segment Anything Model (SAM) set a milestone on segmentation of natural images, inspiring the design of a multitude of architectures for medical image segmentation. In this survey we offer a comprehensive and in-depth investigation on generalist models for medical image segmentation. We start with an introduction on the fundamentals concepts underpinning their development. Then, we provide a taxonomy on the different declinations of SAM in terms of zero-shot, few-shot, fine-tuning, adapters, on the recent SAM 2, on other innovative models trained on images alone, and others trained on both text and images. We thoroughly analyze their performances at the level of both primary research and best-in-literature, followed by a rigorous comparison with the state-of-the-art task-specific models. We emphasize the need to address challenges in terms of compliance with regulatory frameworks, privacy and security laws, budget, and trustworthy artificial intelligence (AI). Finally, we share our perspective on future directions concerning synthetic data, early fusion, lessons learnt from generalist models in natural language processing, agentic AI and physical AI, and clinical translation.


A survey of using EHR as real-world evidence for discovering and validating new drug indications

arXiv.org Artificial Intelligence

Electronic Health Records (EHRs) have been increasingly used as real-world evidence (RWE) to support the discovery and validation of new drug indications. This paper surveys current approaches to EHR-based drug repurposing, covering data sources, processing methodologies, and representation techniques. It discusses study designs and statistical frameworks for evaluating drug efficacy. Key challenges in validation are discussed, with emphasis on the role of large language models (LLMs) and target trial emulation. By synthesizing recent developments and methodological advances, this work provides a foundational resource for researchers aiming to translate real-world data into actionable drug-repurposing evidence.



Searching for Efficient Multi-Scale Architectures for Dense Image Prediction

Neural Information Processing Systems

The design of neural network architectures is an important component for achieving state-of-the-art performance with machine learning systems across a broad array of tasks. Much work has endeavored to design and build architectures automatically through clever construction of a search space paired with simple learning algorithms. Recent progress has demonstrated that such meta-learning methods may exceed scalable human-invented architectures on image classification tasks. An open question is the degree to which such methods may generalize to new domains. In this work we explore the construction of meta-learning techniques for dense image prediction focused on the tasks of scene parsing, person-part segmentation, and semantic image segmentation. Constructing viable search spaces in this domain is challenging because of the multi-scale representation of visual information and the necessity to operate on high resolution imagery. Based on a survey of techniques in dense image prediction, we construct a recursive search space and demonstrate that even with efficient random search, we can identify architectures that outperform human-invented architectures and achieve state-of-the-art performance on three dense prediction tasks including 82.7% on Cityscapes (street scene parsing), 71.3% on PASCAL-Person-Part (person-part segmentation), and 87.9% on PASCAL VOC 2012 (semantic image segmentation). Additionally, the resulting architecture is more computationally efficient, requiring half the parameters and half the computational cost as previous state of the art systems.