2026-10-09T18:58:47Z https://api.figshare.com/v2/oai

oai:figshare.com:article/34073595 2026-10-05T18:12:11Z category_28849 category_28843 category_25294 item_type_3 month_year_10_2026

Data and code for "Equivalent Modulo the Ledger: Document-Grounded Accounting Identities for Verifying Financial Programs" Zehao Li (25144737) Natural language processing Knowledge representation and reasoning Financial accounting financial question answering accounting identities program equivalence knowledge base FinQA TAT-QA verification <p dir="ltr">This item contains the code and derived data for the paper "Equivalent Modulo the Ledger: Document-Grounded Accounting Identities for Verifying Financial Programs" (submitted to Knowledge-Based Systems).</p><p dir="ltr">Contents:</p><p dir="ltr">(1) code/ – the identity miner, the three-outcome equivalence checker, labelling, verifier training and evaluation scripts;</p><p dir="ltr">(2) kb/ – the frozen knowledge base (v3) of accounting identities mined from FinQA and TAT-QA reports;</p><p dir="ltr">(3) pools/ – source-bound candidate programs from Qwen3-32B and Llama-3.1-8B (and greedy programs from four further models) with answer, reference and identity labels;</p><p dir="ltr">(4) audit/ – blind audit sheets and the judgments of two annotators (retrospective and preregistered prospective audits), with the sampling design;</p><p dir="ltr">(5) results/ – verifier metrics and the tables reported in the paper.</p><p dir="ltr">The original FinQA and TAT-QA datasets are not redistributed; scripts download them from their official repositories. See README.md for instructions to reproduce every table.</p> 2026-10-05T18:12:11Z Dataset Dataset 10.6084/m9.figshare.34073595.v1 https://figshare.com/articles/dataset/Data_and_code_for_Equivalent_Modulo_the_Ledger_Document-Grounded_Accounting_Identities_for_Verifying_Financial_Programs_/34073595 CC BY 4.0