United States

The U.S.~Federal Open Market Committee (FOMC) regularly discusses and sets monetary policy, affecting the borrowing and spending decisions of hundreds of millions of people. In this work, we release \textsc{Op-Fed}, a dataset of 1044 human-annotated sentences and their contexts from FOMC transcripts that captures monetary policy stance---specifically, whether an individual FOMC member expresses support for tightening or loosening policy. We faced two major technical challenges in dataset creation: imbalanced classes---we estimate fewer than 8\% of sentences express a non-neutral stance toward monetary policy---and inter-sentence dependence---65\% of instances require context beyond the sentence-level to annotate. To address these challenges, we developed a five-stage hierarchical schema to isolate aspects of opinion, monetary policy, and stance toward monetary policy, as well as the level of context needed. Second, we selected instances to annotate using active learning, approximately doubling the number of positive instances across all schema aspects. Using \textsc{Op-Fed}, we found a top-performing, closed-weight LLM achieves 0.80 zero-shot accuracy in opinion classification but only 0.61 zero-shot accuracy classifying stance toward monetary policy---below our human baseline of 0.89. We expect \textsc{Op-Fed} to be useful for future model training, confidence calibration, and as a seed dataset for future annotation efforts.

ACL 2026

Op-Fed: Opinion, Stance, and Monetary Policy Annotations on FOMC Transcripts Using Active Learning

### Welcome to ACL 2023, the 61st Annual Meeting of the Association for Computational Linguistics! 
 The conference will be held in Toronto, Canada, July 9-14, 2023. 
Following the succession of the recent conferences in our field, ACL 2023 will adopt a hybrid format.
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ACL 2023

The Association for Computational Linguistics (ACL) is the premier international scientific and professional society for people working on computational problems involving human language, a field often referred to as either computational linguistics or natural language processing.

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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.

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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.

Recent work suggests that LLMs "know what they don't know", positing that hallucinated and factually correct outputs arise from distinct internal processes and can therefore be distinguished using internal signals.
However, hallucinations have multifaceted causes: beyond simple knowledge gaps, they can emerge from training incentives that encourage models to exploit statistical shortcuts or spurious associations learned during pretraining.
In this paper, we argue that when LLMs rely on such learned associations to produce hallucinations, their internal processes are mechanistically similar to those of factual recall, as both stem from strong statistical correlations encoded in the model's parameters.
To verify this, we propose a novel taxonomy categorizing hallucinations into Unassociated Hallucinations (UHs), where outputs lack parametric grounding, and Associated Hallucinations (AHs), which are driven by spurious associations. Through mechanistic analysis, we compare their computational processes and hidden-state geometries with factually correct outputs.
Our results show that hidden states primarily reflect whether the model is recalling parametric knowledge rather than the truthfulness of the output itself. Consequently, AHs exhibit hidden-state geometries that largely overlap with factual outputs, rendering standard detection methods ineffective. In contrast, UHs exhibit distinctive, clustered representations that facilitate reliable detection.

Do LLMs Really Know What They Don’t Know? Internal States Mainly Reflect Knowledge Recall Rather Than Truthfulness

Large language models (LLMs) exhibit strong reasoning capabilities but typically require expensive post-training to reach high performance. Recent test-time alignment methods offer a lightweight alternative, but have been explored mainly for preference alignment rather than reasoning. To bridge this gap, we propose Token-level Adaptive Routing (TARo), which steers frozen LLMs toward structured reasoning entirely at inference time. Specifically, we first train reward models on step-wise mathematical traces to capture fine-grained logical consistency signals, then introduce a learnable token-level router that automatically controls the guidance of the reward model to the base model. Extensive experiments show that TARo significantly improves reasoning performance by up to +22.4% over base model and +8.4% over existing token-level test-time alignment methods, while also boosting out-of-distribution clinical reasoning (MedXpertQA) and instruction following (AlpacaEval). Furthermore, TARo also generalizes from small to large backbones without retraining, extending test-time alignment from preference optimization to robust, cross-domain reasoning.

TARo: Token-level Adaptive Routing for LLM Test-time Alignment

Robust ASR under domain shift is crucial because real-world systems encounter unseen accents and domains with limited labeled data. 
Although pseudo-labeling offers a practical workaround, it often introduces systematic, accent-specific errors that filtering fails to fix. 
We ask: How can we correct these recurring biases without target ground truth? 
We propose a simple parameter-space correction: in a source domain containing both real and pseudo-labeled data, two ASR models are fine-tuned from the same initialization, one on ground-truth labels and the other on pseudo-labels, and their weight difference forms a correction vector that captures pseudo-label biases.
When applied to a pseudo-labeled target model, this vector enhances recognition, achieving up to a 35% relative Word Error Rate (WER) reduction on AfriSpeech-200 across ten African accents with the Whisper tiny model.

Pseudo2Real: Task Arithmetic for Pseudo-Label Correction in Automatic Speech Recognition

Large language models (LLMs) increasingly rely on external tools to complete complex tasks, yet their ability to recognize and correct their own tool-use mistakes remains underexplored. Existing benchmarks primarily evaluate planning and execution success, overlooking the self-reflective dimension of tool use. To address this gap, we present ReflecTool-Bench, the first benchmark designed to assess LLMs’ self-reflective reasoning in tool-augmented multi-turn dialogues. ReflecTool-Bench covers 10 domains with 88 distinct APIs and 968 annotated dialogues, systematically injecting diverse error types arising from both user and assistant behavior. The benchmark defines two complementary evaluation setups: the Critique task, where models diagnose errors in third-party dialogues, and the Self-Reflection Task, where models must detect and repair their own prior tool-use mistakes. We introduce fine-grained metrics for error detection, error classification, correction accuracy, and explanation quality, enabling a holistic assessment of reflective reasoning. Evaluations across 12 state-of-the-art models, including both API-based closed source models and open source models, reveal that while models can reliably identify user-originated errors, they struggle with assistant-originated ones, and performance drops sharply when moving from critique to self-reflection.

Do LLMs Catch Their Own Mistakes? A Comprehensive Benchmark for Reflective Tool Use LLMs

Large language models (LLMs) have driven major advances across domains, yet their massive size hinders deployment in resource-constrained settings. Low-rank factorization addresses this challenge by compressing models to effectively reduce their computation and memory consumption while maintaining accuracy. While these compressed models boast benign performance and system-level advantages, their trustworthiness implications remain poorly understood. In this paper, we present the first comprehensive study of how low-rank factorization affects LLM trustworthiness across privacy, adversarial robustness, ethics, and fairness, complemented by an explainability-driven analysis of the internal mechanisms behind these trust-related changes. 

We evaluate multiple LLMs of different sizes and architectures compressed with various low-rank factorization algorithms, revealing key insights: (1) low-rank factorization preserves training data privacy but weakens the protection of personally identifiable information during conversations; (2) adversarial robustness is generally enhanced under compression; (3) ethics degrades in zero-shot prompting but partially recovers in few-shot prompting; (4) fairness declines under compression. Beyond compression, we investigate how model scale and fine-tuning affect trustworthiness. Additionally, to move beyond black-box analysis, we employ a gradient-based attribution to identify which layers of LLMs contribute most to adversarial robustness.

Decomposed Trust: Privacy, Adversarial Robustness, Ethics, and Fairness in Low-Rank LLMs

Multimodal large language models (MLLMs) are increasingly deployed as assistants that interact through text and images, making it crucial to evaluate contextual safety when risk depends on both the visual scene and the evolving dialogue. Existing contextual safety benchmarks are mostly single-turn and often miss how malicious intent can emerge gradually or how the same scene can support both benign and exploitative goals. We introduce the Multi-Turn Multimodal Contextual Safety Benchmark (MTMCS-Bench), a benchmark of realistic images and multi-turn conversations that evaluates contextual safety in MLLMs under two complementary settings, escalation-based risk and context-switch risk. MTMCS-Bench offers paired safe and unsafe dialogues with structured evaluation. It contains over 30 thousand multimodal (image+text) and unimodal (text-only) samples, with metrics that separately measure contextual intent recognition, safety-awareness on unsafe cases, and helpfulness on benign ones. Across eight open-source and seven proprietary MLLMs, we observe persistent trade-offs between contextual safety and utility, with models tending to either miss gradual risks or over-refuse benign dialogues. Finally, we evaluate five current guardrails and find that they mitigate some failures but do not fully resolve multi-turn contextual risks.

MTMCS-Bench: Evaluating Contextual Safety of Multimodal Large Language Models in Multi-Turn Dialogues

Speech conveys not only linguistic information but also rich non-verbal vocal events such as laughing and crying. While semantic transcription is well-studied, the precise localization of non-verbal events remains a critical yet under-explored challenge. Current methods suffer from insufficient task definitions with limited category coverage and ambiguous temporal granularity. They also lack standardized evaluation frameworks, hindering the development of downstream applications. To bridge this gap, we first develop a refined taxonomy of 21 vocal events, with a new categorization into discrete (standalone) versus continuous (mixed with speech) types. Based on the refined taxonomy, we introduce WESR-Bench, an expert-annotated evaluation set (900+ utterances) with a novel position-aware protocol that disentangles ASR errors from event detection, enabling precise localization measurement for both discrete and continuous events. We also build a strong baseline by constructing a 1,700+ hour corpus, and train specialized models, surpassing both open-source audio-language models and commercial APIs while preserving ASR quality. We anticipate that WESR will serve as a foundational resource for future research in modeling rich, real-world auditory scenes.

WESR: A Benchmark and Strong Baseline for Word-level Event-Speech Recognition

Reasoning large language models (LLMs) have recently made much progress in complex problem-solving, leveraging internal reasoning (or thought) to guide their solution generation. However, existing LLM-based counseling agents, including those using Motivational Interviewing (MI), generate responses without explicitly aligning thoughts with counseling techniques, limiting their effectiveness. We propose MIThinker, a lightweight thinking model that generates therapeutic thoughts to guide MI counseling agents in strategy selection and response generation. To overcome the lack of annotated thought data, we introduce AugR1-MI, an automated pipeline that reverse-engineers counselor's thoughts from observed responses. Through two-stage training combining supervised fine-tuning and reinforcement learning, MIThinker demonstrates improved theory-of-mind assessment and strategy alignment. Comprehensive evaluations show that MindfulMI, our agent leveraging MIThinker, achieves MI competency comparable to state-of-the-art systems with an order of magnitude less computation.

MIThinker: A Plug-and-Play Policy-Optimized Thinker For Motivational Interviewing Counseling

Learning Bayesian Networks typically requires access to raw tabular data to estimate conditional probabilities. However, in many scientific domains, raw data is unavailable due to privacy concerns or general lack of access, while structured statistical summaries are increasingly accessible through large language models and published literature. We propose and evaluate five distinct strategies to reconstruct local conditional probability tables solely from statistical summaries in order to parameterize Bayesian Networks. Our comprehensive evaluation across mixed-type synthetic networks demonstrates that copula-based methods significantly outperform standard baselines, offering a viable path for knowledge integration from heterogeneous sources -- unlocking the wealth of published knowledge for causal modeling while ensuring transparency and verifiability.

Verifiable Parameterization of Bayesian Networks from Scientific Literature: Unlocking Unstructured Empirical Evidence

Model merging has emerged as an effective approach for integrating multiple task-specific fine-tuned models into a single unified model without requiring additional data-intensive training. A central challenge in model merging is to reduce task interference while preserving the task-specific capabilities of the original models. In this work, we propose PRIME, an ultra-low-rank principal-residual model merging framework that decomposes task vector merging into two complementary stages. First, ultra-low-rank principal task vector merging retains only a small fraction of singular vectors, effectively reducing task interference while preserving most of the task-specific performance. Second, orthogonal residual task vector merging incorporates the remaining components by projecting them onto the null space of the principal subspace, thereby avoiding interference while recovering additional task-relevant information. Extensive experiments on eight natural language processing tasks demonstrate that PRIME consistently outperforms existing model merging methods, achieving improvements of up to 1.18% on T5 and 1.9% on LLaMA-3.2-3B.

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