Arctic-Extract is a state-of-the-art model designed for extracting structural data (question answering, entities and tables) from scanned or digital-born business documents. Despite its SoTA capabilities, the model is deployable on resource-constrained hardware, weighting only 6.6 GiB, making it suitable for deployment on devices with limited resources, such as A10 GPUs with 24 GB of memory. Arctic-Extract can process up to 125 A4 pages on those GPUs, making suitable for long document processing. This paper highlights Arctic-Extract's training protocols and evaluation results, demonstrating its strong performance in document understanding.

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.

Sensorium Arc (AI reflects on climate) is a real-time multimodal interactive AI agent system that personifies the ocean as a poetic speaker and guides users through immersive explorations of complex marine data. Built on a modular multi-agent system and retrieval-augmented large language model (LLM) framework, Sensorium enables natural spoken conversations with AI agents that embodies the ocean's perspective, generating responses that blend scientific insight with ecological poetics. Through keyword detection and semantic parsing, the system dynamically triggers data visualizations and audiovisual playback based on time, location, and thematic cues drawn from the dialogue. Developed in collaboration with the Center for the Study of the Force Majeure and inspired by the eco-aesthetic philosophy of Newton Harrison, Sensorium Arc reimagines ocean data not as an abstract dataset but as a living narrative. The project demonstrates the potential of conversational AI agents to mediate affective, intuitive access to high-dimensional environmental data and proposes a new paradigm for human-machine-ecosystem.

Machine unlearning algorithms aim to remove the impact of selected training data from a model without the computational expenses of retraining from scratch. Two such algorithms are ``Descent-to-Delete" (D2D) and ``Rewind-to-Delete" (R2D), full-batch gradient descent algorithms that are easy to implement and satisfy provable unlearning guarantees. In particular, the stochastic version of D2D is widely implemented as the ``finetuning" unlearning baseline, despite lacking theoretical backing on nonconvex functions. In this work, we prove $(ε, δ)$ certified unlearning guarantees for stochastic R2D and D2D for strongly convex, convex, and nonconvex loss functions, by analyzing unlearning through the lens of disturbed or biased gradient systems, which may be contracting, semi-contracting, or expansive respectively. Our argument relies on optimally coupling the random behavior of the unlearning and retraining trajectories, resulting in a probabilistic sensitivity bound that can be combined with a novel relaxed Gaussian mechanism to achieve $(ε, δ)$ unlearning. We determine that D2D can yield tighter guarantees for strongly convex functions compared to R2D by relying on contraction to a unique global minimum. However, unlike D2D, R2D can achieve unlearning in the convex and nonconvex setting because it draws the unlearned model closer to the retrained model by reversing the accumulated disturbances.

Artificial intelligence (AI) is emerging as a foundational general-purpose technology, raising new dilemmas of sovereignty in an interconnected world. While governments seek greater control over it, the very foundations of AI--global data pipelines, semiconductor supply chains, open-source ecosystems, and international standards--resist enclosure. This paper develops a conceptual and formal framework for understanding sovereign AI as a continuum rather than a binary condition, balancing autonomy with interdependence. Drawing on classical theories, historical analogies, and contemporary debates on networked autonomy, we present a planner's model that identifies two policy heuristics: equalizing marginal returns across the four sovereignty pillars and setting openness where global benefits equal exposure risks. We apply the model to India, highlighting sovereign footholds in data, compute, and norms but weaker model autonomy. The near-term challenge is integration via coupled Data x Compute investment, lifecycle governance (ModelOps), and safeguarded procurement. We then apply the model to the Middle East (Saudi Arabia and the UAE), where large public investment in Arabic-first models and sovereign cloud implies high sovereignty weights, lower effective fiscal constraints, and strong Data x Compute complementarities. An interior openness setting with guardrails emerges as optimal. Across contexts, the lesson is that sovereignty in AI needs managed interdependence, not isolation.

Large Language Models (LLMs) are transforming Quality Engineering (QE) by automating the generation of artefacts such as requirements, test cases, and Behavior Driven Development (BDD) scenarios. However, ensuring the quality of these outputs remains a challenge. This paper presents a systematic technique to baseline and evaluate QE artefacts using quantifiable metrics. The approach combines LLM-driven generation, reverse generation , and iterative refinement guided by rubrics technique for clarity, completeness, consistency, and testability. Experimental results across 12 projects show that reverse-generated artefacts can outperform low-quality inputs and maintain high standards when inputs are strong. The framework enables scalable, reliable QE artefact validation, bridging automation with accountability.

Interactive chat systems that build on artificial intelligence frameworks are increasingly ubiquitous and embedded into search engines, Web browsers, and operating systems, or are available on websites and apps. Researcher efforts have sought to understand the limitations and potential for harm of generative AI, which we contribute to here. Conducting a systematic review of six AI-powered chat systems (ChatGPT 3.5; ChatGPT 4 Mini; Microsoft Copilot in Bing; Google Search AI; Perplexity; and Grok in Twitter/X), this study examines how these leading products respond to questions related to conspiracy theories. This follows the platform policy implementation audit approach established by Glazunova et al. (2023). We select five well-known and comprehensively debunked conspiracy theories and four emerging conspiracy theories that relate to breaking news events at the time of data collection. Our findings demonstrate that the extent of safety guardrails against conspiratorial ideation in generative AI chatbots differs markedly, depending on chatbot model and conspiracy theory. Our observations indicate that safety guardrails in AI chatbots are often very selectively designed: generative AI companies appear to focus especially on ensuring that their products are not seen to be racist; they also appear to pay particular attention to conspiracy theories that address topics of substantial national trauma such as 9/11 or relate to well-established political issues. Future work should include an ongoing effort extended to further platforms, multiple languages, and a range of conspiracy theories extending well beyond the United States.

Artificial intelligence (AI) agents are increasingly capable of initiating financial transactions on behalf of users or other agents. This evolution introduces a fundamental challenge: verifying both the authenticity of an autonomous agent and the true intent behind its transactions in a decentralized, trustless environment. Traditional payment systems assume human authorization, but autonomous, agent-led payments remove that safeguard. This paper presents a blockchain-based framework that cryptographically authenticates and verifies the intent of every AI-initiated transaction. The proposed system leverages decentralized identity (DID) standards and verifiable credentials to establish agent identities, on-chain intent proofs to record user authorization, and zero-knowledge proofs (ZKPs) to preserve privacy while ensuring policy compliance. Additionally, secure execution environments (TEE-based attestations) guarantee the integrity of agent reasoning and execution. The hybrid on-chain/off-chain architecture provides an immutable audit trail linking user intent to payment outcome. Through qualitative analysis, the framework demonstrates strong resistance to impersonation, unauthorized transactions, and misalignment of intent. This work lays the foundation for secure, auditable, and intent-aware autonomous economic agents, enabling a future of verifiable trust and accountability in AI-driven financial ecosystems.

The remarkable language ability of Large Language Models (LLMs) stems from extensive training on vast datasets, often including copyrighted material, which raises serious concerns about unauthorized use. While Membership Inference Attacks (MIAs) offer potential solutions for detecting such violations, existing approaches face critical limitations and challenges due to LLMs' inherent overconfidence, limited access to ground truth training data, and reliance on empirically determined thresholds. We present COPYCHECK, a novel framework that leverages uncertainty signals to detect whether copyrighted content was used in LLM training sets. Our method turns LLM overconfidence from a limitation into an asset by capturing uncertainty patterns that reliably distinguish between ``seen" (training data) and ``unseen" (non-training data) content. COPYCHECK further implements a two-fold strategy: (1) strategic segmentation of files into smaller snippets to reduce dependence on large-scale training data, and (2) uncertainty-guided unsupervised clustering to eliminate the need for empirically tuned thresholds. Experiment results show that COPYCHECK achieves an average balanced accuracy of 90.1% on LLaMA 7b and 91.6% on LLaMA2 7b in detecting seen files. Compared to the SOTA baseline, COPYCHECK achieves over 90% relative improvement, reaching up to 93.8\% balanced accuracy. It further exhibits strong generalizability across architectures, maintaining high performance on GPT-J 6B. This work presents the first application of uncertainty for copyright detection in LLMs, offering practical tools for training data transparency.

Large language models (LLMs) have demonstrated strong reasoning abilities across specialized domains, motivating research into their application to legal reasoning. However, existing legal benchmarks often conflate factual recall with genuine inference, fragment the reasoning process, and overlook the quality of reasoning. To address these limitations, we introduce MSLR, the first Chinese multi-step legal reasoning dataset grounded in real-world judicial decision making. MSLR adopts the IRAC framework (Issue, Rule, Application, Conclusion) to model structured expert reasoning from official legal documents. In addition, we design a scalable Human-LLM collaborative annotation pipeline that efficiently produces fine-grained step-level reasoning annotations and provides a reusable methodological framework for multi-step reasoning datasets. Evaluation of multiple LLMs on MSLR shows only moderate performance, highlighting the challenges of adapting to complex legal reasoning. Further experiments demonstrate that Self-Initiated Chain-of-Thought prompts generated by models autonomously improve reasoning coherence and quality, outperforming human-designed prompts. MSLR contributes to advancing LLM reasoning and Chain-of-Thought strategies and offers open resources for future research. The dataset and code are available at https://github.com/yuwenhan07/MSLR-Bench and https://law.sjtu.edu.cn/flszyjzx/index.html.