Large language models are increasingly used to support financial operations, but their apparent reasoning performance can depend on whether they receive the right evidence. In financial reconciliation, the evidence needed for diagnosis is distributed across invoices, purchase orders, approvals, allocations, payments, ledger entries, and bank activity, linked by transactional relationships rather than textual similarity. End-to-end accuracy can therefore conflate evidence access with reasoning quality. We introduce FinRCA-Bench, a deterministic synthetic benchmark of 2,250 accounts-payable-to-bank reconciliation cases spanning 14 operational tables, including 1,500 injected failures across 15 causal categories and 750 legitimate or hard-negative cases. Root-cause labels and record-level evidence contracts are hidden from the model, allowing retrieval to be evaluated independently of answer correctness. We compare Rules/SQL, classical machine learning, dense semantic retrieval, deterministic relational expansion, and Typed Provenance Graph Retrieval (TPGR), a typed traversal restricted to persisted transaction relationships. Rules/SQL reaches 84.97% held-out exact accuracy and classical ML reaches 95.44%. Holding the reasoning model, prompt, and generation settings fixed while changing only retrieval increases macro required-record recall from 0.83% to 77.70% and exact 16-class accuracy from 2.05% to 72.44%. Structural retrieval failures outnumber reasoning failures with sufficient retrieval by 95 to 15; 254 correct predictions occur despite incomplete retrieval, and strict returned-evidence contract accuracy is only 5.72%. On FinRCA-Bench, retrieval architecture strongly shapes observed AI-system performance, and a correct root-cause label is a weak proxy for an auditable diagnosis.
GAOKAO-Bench is introduced, an intuitive benchmark that employs questions from the Chinese GAOKAO examination as test samples, including both subjective and objective questions that contribute a robust evaluation benchmark for future large language models and offers valuable insights into the advantages and limitations of such models.
Xiaotian Zhang, Chun-yan Li, Yi Zong et al.· arXiv.org· 216 citations· ⚡17
Various recent Artificial Intelligence (AI) system failures, some of which have made the global headlines, have highlighted issues in these systems. These failures have resulted in calls for more ethical AI systems that better take into account their effects on various stakeholders. However, implementing AI ethics into practice is still an on-going challenge. High-level guidelines for doing so exist, devised by governments and private organizations alike, but lack practicality for developers. To address this issue, in this paper, we present a method for implementing AI ethics. The method, ECCOLA, has been iteratively developed using a cyclical action design research approach. The method aims at making the high-level AI ethics principles more practical, making it possible for developers to more easily implement them in practice.
Ville Vakkuri, Kai-Kristian Kemell, P. Abrahamsson· EUROMICRO Conference on Soft...· 64 citations· ⚡6
This paper designs Markov decision processes (MDPs) for different combinatorial problems and proposes to train conditional GFlowNets to sample from the solution space and demonstrates that GFlowNet policies can efficiently find high-quality solutions.
Dinghuai Zhang, H. Dai, Esmeralda S. Whitammer et al.· Advances in Neural Informati...· 59 citations· ⚡8
Progress in the field of artificial intelligence has been accelerating rapidly in the past two decades. Various autonomous systems from purely digital ones to autonomous vehicles are being developed and deployed out on the field. As these systems exert a growing impact on society, ethics in relation to artificial intelligence and autonomous systems have recently seen growing attention among the academia. However, the current literature on the topic has focused almost exclusively on theory and more specifically on conceptualization in the area. To widen the body of knowledge in the area, we conduct an empirical study on the current state of practice in artificial intelligence ethics. We do so by means of a multiple case study of five case companies, the results of which indicate a gap between research and practice in the area. Based on our findings we propose ways to tackle the gap.
Ville Vakkuri, Kai-Kristian Kemell, Joni Kultanen et al.· arXiv.org· 56 citations· ⚡6
The growing influence and decision-making capacities of Autonomous systems and Artificial Intelligence in our lives force us to consider the values embedded in these systems. But how ethics should be implemented into these systems? In this study, the solution is seen on philosophical conceptualization as a framework to form practical implementation model for ethics of AI. To take the first steps on conceptualization main concepts used on the field needs to be identified. A keyword based Systematic Mapping Study (SMS) on the keywords used in AI and ethics was conducted to help in identifying, defying and comparing main concepts used in current AI ethics discourse. Out of 1062 papers retrieved SMS discovered 37 re-occurring keywords in 83 academic papers. We suggest that the focus on finding keywords is the first step in guiding and providing direction for future research in the AI ethics field.
Ville Vakkuri, P. Abrahamsson· International Conference on...· 39 citations· ⚡2
Artificial Intelligence (AI) systems exert a growing influence on our society. As they become more ubiquitous, their potential negative impacts also become evident through various real-world incidents. Following such early incidents, academic and public discussion on AI ethics has highlighted the need for implementing ethics in AI system development. However, little currently exists in the way of frameworks for understanding the practical implementation of AI ethics. In this paper, we discuss a research framework for implementing AI ethics in industrial settings. The framework presents a starting point for empirical studies into AI ethics but is still being developed further based on its practical utilization.
Ville Vakkuri, Kai-Kristian Kemell, P. Abrahamsson· Conference on Technology Eth...· 27 citations· ⚡3
