@article{accountingreasoninginlargelanguagemodels,
  title = {Accounting Reasoning in Large Language Models: Concepts, Evaluation, and Empirical Analysis},
  author = {Jie Zhou and Xin Chen and Jie Zhang and Zhe Li},
  year = {2025},
  eprint = {2512.22443},
  archivePrefix = {arXiv},
  url = {https://arxiv.org/abs/2512.22443},
}