@article{evaluatingaccountingreasoningcapabilitie,
  title = {Evaluating Accounting Reasoning Capabilities of Large Language Models},
  author = {Jie Zhou and Xin Chen and Jie Zhang and Hai Li and Jie Wang and Zhe Li},
  year = {2026},
  eprint = {2601.06707},
  archivePrefix = {arXiv},
  url = {https://arxiv.org/abs/2601.06707},
}