FinRCA-Bench: Benchmarking Evidence Retrieval and Reasoning for Financial AI Systems
On the map: LLM reasoning → Reasoning for agents, planning and code
Abstract (arXiv)
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.
Key facts. No citing papers in the map yet (data through 7 Oct 2026). Placed in Reasoning for agents, planning and code, one of 17 directions in LLM reasoning. Builds on 16 of its 18 references that are in the map. First posted on arXiv 19 Aug 2026.
Builds on
16 of 18 references.
Closest ancestors · 1
Same direction, newest first
Other references · 15
- 2020Retrieval-Augmented Generation for Knowledge-Intensive NLP Taskscited by 9,160
- 2024From Local to Global: A Graph RAG Approach to Query-Focused Summarizationcited by 1,411
- 2023Enabling Large Language Models to Generate Text with Citationscited by 584
- 2021FinQA: A Dataset of Numerical Reasoning over Financial Datacited by 552
- 2021TAT-QA: A Question Answering Benchmark on a Hybrid of Tabular and Textual Content in Financecited by 402
- 2023FinanceBench: A New Benchmark for Financial Question Answeringcited by 261
- 2022Attributed Question Answering: Evaluation and Modeling for Attributed Large Language Modelscited by 108
- 2024HybridRAG: Integrating Knowledge Graphs and Vector Retrieval Augmented Generation for Efficient Information Extractioncited by 92
- 2025FinAgentBench: A Benchmark Dataset for Agentic Retrieval in Financial Question Answeringcited by 29
- 2025FinAuditing: A Financial Taxonomy-Structured Multi-Document Benchmark for Evaluating LLMscited by 14
- 2025Finch: Benchmarking Finance & Accounting across Spreadsheet-Centric Enterprise Workflowscited by 9
- 2026OpenRCA 2.0: From Outcome Labels to Causal Process Supervisioncited by 5
Built on by
Not cited yet.
Similar, not cited
Close in wording, no citation either way
- 2026FinFIRST: Benchmarking Search Agents for Financial Information Retrieval, Sourcing and Traceability
- 2026FinRiskAtlas: Decision-Aligned Evaluation of Large Language Models for Financial Risk Review
- 2026E2A-Bench: Benchmarking Evidence-to-Action Reliability in Financial Chart Reasoning
- 2025FinChain: A Symbolic Benchmark for Verifiable Chain-of-Thought Financial Reasoning
- 2025FinanceReasoning: Benchmarking Financial Numerical Reasoning More Credible, Comprehensive and Challenging
- 2026FinGround: Detecting and Grounding Financial Hallucinations via Atomic Claim Verification
- 2025FinSearchComp: Towards a Realistic, Expert-Level Evaluation of Financial Search and Reasoning
- 2026Are the Financial Reasoning from LLMs Credible? A Real World Test over Long-Horizon Statements