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Large Language Models (LLMs) have achieved remarkable performance across a wide range of mathematical benchmarks. However, concerns remain as to whether these successes reflect genuine reasoning or superficial pattern recognition. Existing evaluation methods, which typically focus either on the final answer or on the intermediate reasoning steps, reduce mathematical reasoning to a shallow input–output mapping, overlooking its inherently multi-stage and multi-dimensional cognitive nature. Inspired by P&#39;olya’s problem-solving theory, we propose SMART, a benchmark that decomposes mathematical problem-solving into four cognitive dimensions: **S**emantic Understanding, **M**athematical Reasoning, **A**rithmetic Computation, and **R**eflection &amp; Refinemen**T**, and introduces dimension-specific tasks to measure the corresponding cognitive processes of LLMs. We apply SMART to 22 state-of-the-art open- and closed-source LLMs and uncover substantial discrepancies in their capabilities across dimensions. Our findings reveal genuine weaknesses in current models and motivate a new metric, the All-Pass Score, designed to better capture true problem-solving capability.

ACL 2026

SMART: Evaluating LLMs&#39; Mathematical Reasoning via a Human Cognitive Process-Inspired Benchmark

### Welcome to The 63rd Annual Meeting of the Association for Computational Linguistics (ACL 2025)

Message from the General Chair: 
*It is my great pleasure and honor to welcome you to the 63rd Annual Meeting of the Association for Computational Linguistics (ACL 2025), held in beautiful Vienna, Austria, from July 27 to August 1, 2025. ACL2025continues our field’s tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.* 
[Read more](https://drive.google.com/file/d/1GI_hvOpjswAuYdUTromfeDiPpCcqidwg/view?usp=sharing)

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ACL 2025

Welcome to The 63rd Annual Meeting of the Association for Computational Linguistics (ACL 2025)

Large Language Models (LLMs) have achieved remarkable performance across a wide range of mathematical benchmarks. However, concerns remain as to whether these successes reflect genuine reasoning or superficial pattern recognition. Existing evaluation methods, which typically focus either on the final answer or on the intermediate reasoning steps, reduce mathematical reasoning to a shallow input–output mapping, overlooking its inherently multi-stage and multi-dimensional cognitive nature. Inspired by P'olya’s problem-solving theory, we propose SMART, a benchmark that decomposes mathematical problem-solving into four cognitive dimensions: **S**emantic Understanding, **M**athematical Reasoning, **A**rithmetic Computation, and **R**eflection & Refinemen**T**, and introduces dimension-specific tasks to measure the corresponding cognitive processes of LLMs. We apply SMART to 22 state-of-the-art open- and closed-source LLMs and uncover substantial discrepancies in their capabilities across dimensions. Our findings reveal genuine weaknesses in current models and motivate a new metric, the All-Pass Score, designed to better capture true problem-solving capability.

SMART: Evaluating LLMs' Mathematical Reasoning via a Human Cognitive Process-Inspired Benchmark

poster

It is my great pleasure and honor to welcome you to the 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026), held in San Diego, California, USA, July 2–7, 2026. ACL 2026 continues our fields tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.

It is exciting to see the many developments in the field reflected at our conference, such as the advancement of large language models (born out of our community) into many application directions. This is not without challenges, partly due to unsolved problems, and partly due to misuse of the technology. All this is reflected well at ACL 2026. The conference also reflects that the field is not only about advancing technology, but also the science of fundamentally understanding language and how it is use by many different speaker communities. 
[Full Message from General Chair Philipp Koehn](https://drive.google.com/file/d/1QiJFOmMjvDgsDo3i1XzlQnImxe3RU_Cy/view?usp=sharing) 
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The 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026) will take place in San Diego, California, from July 2 - 7, 2026.

Large language models are increasingly applied to various development scenarios. However, in on-chain transaction scenarios, even a minor error can cause irreversible loss for users. Existing evaluations often overlook execution accuracy and safety. We introduce EVM-QuestBench, an execution-grounded benchmark for natural-language transaction-script generation on EVM-compatible chains. The benchmark employs dynamic evaluation: instructions are sampled from template pools, numeric parameters are drawn from predefined intervals, and validators verify outcomes against these instantiated values. EVM-QuestBench contains 107 tasks (62 atomic, 45 composite). Its modular architecture enables rapid task development. The runner executes scripts on a forked EVM chain with snapshot isolation; composite tasks apply step-efficiency decay. We evaluate 20 models with 5 independent rounds each and find large performance gaps, with split scores revealing persistent asymmetry between single-action precision and multi-step workflow completion. Code: \url{https://github.com/OpenEdgeHQ/EVM-quest-bench}.

EVM-QuestBench: An Execution-Grounded Benchmark for Natural-Language Transaction Code Generation

Simulating human-like Theory of Mind (ToM) has been a longstanding problem in natural language processing (NLP). To address this, existing works introduce a reasoning step of event hiding (a.k.a. perspective-taking), where events unknown to a character are removed before question answering. However, resorting to event hiding for ToM reasoning presents a performance degradation issue due to the strict output format constraints involved in event hiding. To mitigate this issue, we propose generating perspective-taking outputs as free-form explanations without event hiding, but this poses a notable yet underexplored challenge: LLMs need to inhibit responses to events unknown to characters, because the absence of event hiding exposes LLMs to these events throughout reasoning. To address this challenge, we hypothesize and empirically verify that LLMs can achieve such inhibition if a character’s lack of knowledge about events is made explicit during reasoning. Based on this finding, we introduce PICTURE, a new prompting method that enables LLMs to generate a character's lack of knowledge within free-form Chain-of-Thought (CoT). Experimental results show that PICTURE outperforms existing prompting methods by an average of 7.3% on false-belief tasks.

PICTURE: Enhancing Theory-of-Mind in Large Language Models by Revealing, Not Hiding, Characters' Lack of Knowledge

Cognitive distortions have been closely linked to mental health disorders, yet their automatic detection remains challenging due to contextual ambiguity, co-occurrence, and semantic overlap. We propose a novel framework that combines Large Language Models (LLMs) with a Multiple-Instance Learning (MIL) architecture to enhance interpretability and expression-level reasoning. Each utterance is decomposed into Emotion, Logic, and Behavior (ELB) components, which are processed by LLMs to infer multiple distortion instances, each with a predicted type, expression, and model-assigned salience score. These instances are integrated via a Multi-View Gated Attention mechanism for final classification. Experiments on Korean (KoACD) and English (Therapist QA) datasets demonstrate that incorporating ELB and LLM-inferred salience scores improves classification performance, especially for distortions with high interpretive ambiguity. Our results suggest a psychologically grounded and generalizable approach for fine-grained reasoning in mental health NLP. The dataset and implementation details are publicly accessible.

Multi-View Attention Multiple-Instance Learning Enhanced by LLM Reasoning for Cognitive Distortion Detection

Multilingual neural machine translation (MNMT) models degrade in performance as input context length increases, causing positional encoding schemes to misinterpret token distances. Existing absolute and relative positional encodings rely on fixed token indices and implicitly assume uniform semantic density, which breaks down for long-context inputs. We introduce DCARPE, a tokenization-aware adaptive positional encoding that conditions relative positional bias on input-level sequence length and fragmentation statistics, allowing the model to reinterpret positional distance when tokenization-induced inflation arises rather than semantic factors. Evaluations on JW300 and out-of-distribution FLORES-200 demonstrate consistent improvements in long-context robustness, achieving gains of up to \textbf{+10.81 ChrF++} and \textbf{+8.00 BLEU} over baselines.

Mitigating Tokenization-Induced Distance Distortion in Long-Context Multilingual Machine Translation

Video misinformation detection is often approached as a binary veracity classification problem, overlooking the complex reasoning required to explain how and why content misleads. Existing benchmarks fail to capture the diversity of manipulation strategies, such as AI-generated edits and out-of-context manipulation, and do not evaluate whether models can provide process-level justifications for their judgments. We address these limitations with MisVideoQA, a multi-turn benchmark designed to assess comprehensive understanding and reasoning in video misinformation analysis. MisVideoQA covers 12 fine-grained deception categories and evaluates models along six dimensions, progressing from perceptual attribution to intent and persuasion analysis. Recognizing that standard MLLMs struggle to sustain such structured, evidence-based deduction, we propose MisAgent, a Delphi-inspired multi-agent framework in which specialized agents collaboratively integrate multimodal cues with external evidence. Experimental results show that state-of-the-art multimodal large language models perform poorly on MisVideoQA, while MisAgent consistently improves reasoning accuracy and explanation quality. Together, our benchmark and framework establish a unified foundation for reliable, interpretable, and evidence-grounded video misinformation analysis.

From Detection to Understanding: Multi-Turn Reasoning for Video Misinformation Analysis

Reinforcement learning with verifiable rewards (RLVR) is a promising approach for improving the complex reasoning abilities of large language models (LLMs). However, current RLVR methods face two significant challenges: the near-miss reward problem, where a small mistake can invalidate an otherwise correct reasoning process, greatly hindering training efficiency; and exploration stagnation, where models tend to focus on solutions within their ''comfort zone'', lacking the motivation to explore potentially more effective alternatives. To address these challenges, we propose StepHint, a novel RLVR algorithm that utilizes multi-level stepwise hints to help models explore the solution space more effectively. StepHint partitions valid reasoning chains into reasoning steps using our proposed adaptive partitioning method. The initial few steps are used as hints, and simultaneously, multiple-level hints (each comprising a different number of steps) are provided to the model. This approach directs the model's exploration toward a promising solution subspace while preserving its flexibility for independent exploration. By providing hints, StepHint mitigates the near-miss reward problem, thereby improving training efficiency. Additionally, the external reasoning pathways help the model develop better reasoning abilities, enabling it to move beyond its ''comfort zone'' and mitigate exploration stagnation. StepHint outperforms competitive RLVR enhancement methods across six mathematical benchmarks and two out-of-domain benchmarks.

StepHint: Multi-level Stepwise Hints Enhance Reinforcement Learning to Reason

Quality Estimation (QE) aims to assess machine translation quality without reference translations, but recent studies have shown that existing QE models exhibit systematic gender bias. In particular, they tend to favor masculine realizations in gender-ambiguous contexts and may assign higher scores to gender-misaligned translations even when gender is explicitly specified. To address these issues, we propose FairQE, a multi-agent-based, fairness-aware QE framework that mitigates gender bias in both gender-ambiguous and gender-explicit scenarios. FairQE detects gender cues, generates gender-flipped translation variants, and combines conventional QE scores with LLM-based unbiased reasoning through a dynamic bias-aware aggregation mechanism. This design preserves the strengths of existing QE models while calibrating their gender-related biases in a plug-and-play manner. Extensive experiments across multiple gender bias evaluation settings demonstrate that FairQE consistently improves gender fairness over strong QE baselines. Moreover, under MQM-based meta-evaluation following the WMT 2023 Metrics Shared Task, FairQE achieves competitive or improved general QE performance. These results show that gender bias in QE can be effectively mitigated without sacrificing evaluation accuracy, enabling fairer and more reliable translation evaluation.

FairQE: Multi-Agent Framework for Mitigating Gender Bias in Translation Quality Estimation

Discrepancies between scientific papers and their code undermine reproducibility, a concern that grows as automated research agents scale scientific output beyond human review capacity. Whether LLMs can reliably detect such discrepancies has not been systematically measured. To this end, we present SciCoQA, a dataset of $635$ paper-code discrepancies ($92$ real, $543$ synthetic) for this cross-modal verification task. Across $22$ evaluated models, even the best-performing LLMs, Gemini 3.1 Pro and GPT-5 Mini, detect only $46.7$% of real-world discrepancies, revealing a critical gap in automated scientific quality assurance. We construct SciCoQA from GitHub issues and reproducibility papers, and propose a synthetic generation pipeline to scale beyond AI to Physics, Quantitative Biology, and other computational sciences. We further introduce a taxonomy of discrepancy types and categories to characterize the occurring mismatches. Our analysis shows that models particularly struggle with omitted paper details, long-context inputs, and papers outside their pre-training corpus.

SciCoQA: Quality Assurance for Scientific Paper--Code Alignment

While Small Language Models (SLMs) have demonstrated promising performance on an increasingly wide array of commonsense reasoning benchmarks, current evaluation practices rely almost exclusively on the accuracy of their final answers, neglecting the validity of the reasoning processes that lead to those answers. To address this issue, we present ReTraceQA, a novel benchmark that introduces process-level evaluation for commonsense reasoning tasks. Our expert-annotated dataset reveals that in a substantial portion of instances (14-24%), SLMs provide correct final answers despite flawed reasoning processes, suggesting that the capabilities of SLMs are often overestimated by evaluation metrics that focus only on comparing the final answer with the ground truth. Indeed, we show that, when employing strong Large Language Models (LLMs) as automated judges for reasoning-aware evaluation rather than answer-only metrics, SLM performance drops significantly across all models and datasets, with scores decreasing by up to 25%.

ReTraceQA: Evaluating Reasoning Traces of Small Language Models in Commonsense Question Answering

Reinforcement learning (RL)-based post-training often improves the reasoning performance of large language models (LLMs) beyond the training domain, while supervised fine-tuning (SFT) frequently leads to general capabilities forgetting. However, the mechanisms underlying this contrast remain unclear.
To bridge this gap, we present a feature-level mechanistic analysis methodology to probe RL generalization using a controlled experimental setup, where RL- and SFT-tuned models are trained from the same base model on identical data. Leveraging our interpretability framework, we align internal activations across models within a shared feature space and analyze how features evolve during post-training.
We find that SFT rapidly introduces many highly specialized features that stabilize early in training, whereas RL induces more restrained and continually evolving feature changes that largely preserve base models' representations. Focusing on samples where RL succeeds but the base model fails, we identify a compact, task-agnostic set of features that directly mediate generalization across diverse tasks. Feature-level interventions confirm their causal role: disabling these features significantly degrades RL models' generalization performance, while amplifying them improves base models' performance. The code is available at https://github.com/danshi777/RL-generalization.

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EVM-QuestBench: An Execution-Grounded Benchmark for Natural-Language Transaction Code Generation

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