Paper Citation Record · LEDGER

Automating Financial Statement Audits with Large Language Models

As of 19 August 2026, this Paper Citation Record lists 24 of 24 outbound references and 5 inbound Pith citation observations for arXiv:2506.17282.

A citation records a reference. It does not transfer a finding from one paper to another.

pith.paper-citation-record.v1
2506.17282 v1

Coverage vector

measured 24 of 24 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links, observed 2026-08-07T00:53:15.564029Z

measured 29 of 29 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-19T06:32:44.657259+00:00

measured 5 of 5 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links, observed 2026-08-11T00:27:29.181848Z

measured 0 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: arxiv_reference, observed 2026-07-02T22:27:26.507512Z

Reference resolution

24 of 24 outbound references displayed

verified exact2
verified fuzzy3
unresolved19
parse uncertain0
malformed identifier0
metadata mismatch0

External citation measurements

No source-named external measurement is stored.

Outbound references

Observation 42c481e8-a37e-453d-a072-7076e1892b2b · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 1

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.820086Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation ec73226f-ba2e-457c-bfb7-c21d935f4671 · outbound

This paper cites E.; Al-Awadhi, A.; Gullvist, B.; Brown-Liburd, H.; Teeter, R.; Warren Jr, J.

Automating Financial Statement Audits with Large Language Models E.; Al-Awadhi, A.; Gullvist, B.; Brown-Liburd, H.; Teeter, R.; Warren Jr, J

Reference 2

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T00:53:15.810921Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 5bc91c5a-18be-4097-befa-8cf8d619f54b · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 3

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.801707Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation f4c5c3ec-43ae-436c-8635-86d415deaa3b · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 4

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.792567Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 8e5d278b-da62-42f9-9dd3-ffd93e635e5d · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 5

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.782977Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 917e03dc-a2b2-44bb-9374-955d9de82ed1 · outbound

This paper cites Everything is Editable: Extend Knowledge Editing to Unstructured Data in Large Language Models.

Automating Financial Statement Audits with Large Language Models Everything is Editable: Extend Knowledge Editing to Unstructured Data in Large Language Models

Reference 6

Resolution: unresolved; no resolver link, observed 2026-08-07T00:53:15.501087Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation d68a6547-9f18-473b-b7b9-53d101c96db8 · outbound

This paper cites J.; Akresh, A.

Automating Financial Statement Audits with Large Language Models J.; Akresh, A

Reference 7

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T00:53:15.773309Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation c3a98db8-3e28-4d7d-91a8-eec19dd820ed · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 8

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.763206Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 5d5b08d4-9845-44ac-a41b-739e0c0fc121 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 9

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.753869Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 78db7d40-fe52-451d-8b6e-a0f3131ceab3 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 10

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.744414Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 40140443-303c-47dd-981c-473931b5ac96 · outbound

This paper cites PropaInsight: Toward Deeper Understanding of Propaganda in Terms of Techniques, Appeals, and Intent.

Automating Financial Statement Audits with Large Language Models PropaInsight: Toward Deeper Understanding of Propaganda in Terms of Techniques, Appeals, and Intent

Reference 11

Resolution: verified exact; local_arxiv, observed 2026-08-07T00:53:15.634592Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 410857ce-2c77-41f2-9e76-e0a1fcf41f81 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 12

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.734217Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation bb7cf5c5-a35f-44f7-b2ab-fc7ec8b046b3 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 13

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.724130Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation d9747ffb-396f-4159-87c2-1147b30d2344 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 14

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.713376Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation afbec269-d487-4eed-95ad-951b7594db4d · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 15

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.703297Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 66043ea8-b869-48e9-9a46-0356ff281779 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 16

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.693834Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation e109fb07-2d83-48bf-aa23-8cea57e9d5df · outbound

This paper cites Study of the Impact of the Big Data Era on Accounting and Auditing.

Automating Financial Statement Audits with Large Language Models Study of the Impact of the Big Data Era on Accounting and Auditing

Reference 17

Resolution: verified exact; local_arxiv, observed 2026-08-07T00:53:15.619425Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation d4c34f76-a317-4489-bf27-5d9f95075ae6 · outbound

This paper cites A.; Yahya, S.; and Siam, W.

Automating Financial Statement Audits with Large Language Models A.; Yahya, S.; and Siam, W

Reference 18

Resolution: verified fuzzy; raw_fallback, observed 2026-08-07T00:53:15.683283Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 3a088694-b28b-4fca-930c-1fd4a2631821 · outbound

This paper cites an unresolved cited work.

Automating Financial Statement Audits with Large Language Models Unresolved cited work

Reference 19

Resolution: unresolved; raw_fallback, observed 2026-08-07T00:53:15.673290Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation 27374b34-1684-49b9-9c3e-101ca3db1365 · outbound

This paper cites MINT: Evaluating LLMs in Multi-turn Interaction with Tools and Language Feedback.

Automating Financial Statement Audits with Large Language Models MINT: Evaluating LLMs in Multi-turn Interaction with Tools and Language Feedback

Reference 20

Resolution: unresolved; no resolver link, observed 2026-08-07T00:53:15.549331Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 6ea51ce9-5b48-498f-aa90-9d525a4dff03 · outbound

This paper cites V.; Zhou, D.; et al.

Automating Financial Statement Audits with Large Language Models V.; Zhou, D.; et al

Reference 21

Resolution: unresolved; no resolver link, observed 2026-08-07T00:53:15.553084Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation b47a02c4-d21b-41e6-bfe6-c2c3598bcf82 · outbound

This paper cites If LLM Is the Wizard, Then Code Is the Wand: A Survey on How Code Empowers Large Language Models to Serve as Intelligent Agents.

Automating Financial Statement Audits with Large Language Models If LLM Is the Wizard, Then Code Is the Wand: A Survey on How Code Empowers Large Language Models to Serve as Intelligent Agents

Reference 22

Resolution: unresolved; no resolver link, observed 2026-08-07T00:53:15.556239Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation eb9970c4-e8a1-40fe-aec5-31036620a10f · outbound

This paper cites , " * write output.state after.block = add.period write newline.

Automating Financial Statement Audits with Large Language Models , " * write output.state after.block = add.period write newline

Reference 23

Resolution: unresolved; no resolver link, observed 2026-08-07T00:53:15.559789Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 3895c0c4-e1d6-41a9-b377-32d13a0a8c89 · outbound

This paper cites write newline.

Automating Financial Statement Audits with Large Language Models write newline

Reference 24

Resolution: unresolved; no resolver link, observed 2026-08-07T00:53:15.564029Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Pith citing papers

Observation c2e6cc9c-209b-4ba9-8c46-f5b2429f9496 · inbound

ISACL: Internal State Analyzer for Copyrighted Training Data Leakage cites this paper.

ISACL: Internal State Analyzer for Copyrighted Training Data Leakage Automating Financial Statement Audits with Large Language Models

Reference 56

Resolution: unresolved; no resolver link, observed 2026-08-05T16:50:27.114757Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation f2332438-6dca-4cc0-8fd3-75db8ea4040d · inbound

AuditFraudBench: Benchmarking Audit Judgment in Detecting Fraudulent Misstatements cites this paper.

AuditFraudBench: Benchmarking Audit Judgment in Detecting Fraudulent Misstatements Automating Financial Statement Audits with Large Language Models

Reference 36

Resolution: verified exact; arxiv_id, observed 2026-07-02T22:27:26.509097Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-19T06:32:44.657259+00:00.

Observation aa55d0e7-4a1c-4d76-8bc8-22bbd0693342 · inbound

APEX-Accounting cites this paper.

APEX-Accounting Automating Financial Statement Audits with Large Language Models

Reference 2025

Resolution: unresolved; no resolver link, observed 2026-07-30T11:04:49.465324Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation b02c278f-1ac9-40f6-8201-dd6eb282f32c · inbound

APEX-Accounting cites this paper.

APEX-Accounting Automating Financial Statement Audits with Large Language Models

Reference 2025

Resolution: unresolved; no resolver link, observed 2026-08-01T09:46:04.517922Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation f91399d9-9be7-4867-b2f6-3fbc093825ee · inbound

IntelliAudit: Using Large Language Models to Evaluate Audit Controls cites this paper.

IntelliAudit: Using Large Language Models to Evaluate Audit Controls Automating Financial Statement Audits with Large Language Models

Reference 29

Resolution: unresolved; no resolver link, observed 2026-08-11T00:27:29.181848Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.