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ACL 2026aclfindings

Cogito: A Cognitive Agentic Framework Driven by Dynamic Graph of Thoughts for Financial Report Generation

Chen Lifan, Wei Ding, Jingwen Yang, Xiuze Zhou, Jingan Chen, Fan Lin

The Hong Kong University of Science and Technology · Xiamen University

PDF 由论文原始站点提供,PaperCompass 不保存论文文件。DOI 10.18653/v1/2026.findings-acl.430 ↗

摘要

Financial report generation is a complex task that requires gathering and reasoning over multi-source information. Recent advances in Large Language Models have made them a promising solution for automating this process. However, the reasoning paths in traditional Chain-of-Thought paradigms are inherently constrained by predefined, static computational topologies, rendering them ill-equipped to handle the dynamic uncertainties of real-world financial environments. To tackle this challenge, we propose Cogito, a cognitively grounded agentic framework for professional financial report generation. At its core, Cogito is driven by Dynamic Graph of Thoughts, a novel reasoning mechanism that models the agent’s reasoning process as an evolving topology for adaptive exploration.We further introduce a Social Collaboration Mechanism to facilitate coordinated agent interaction. Finally, Cogito is instantiated as a multi-agent system, where four specialized agents collaboratively execute the end-to-end report generation task. Extensive experiments on enterprise- and industry-level financial report generation benchmarks demonstrate the superiority of Cogito in data quality, analytical validity, and presentation quality.