Data and code for "Equivalent Modulo the Ledger: Document-Grounded Accounting Identities for Verifying Financial Programs"

<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>