arXiv: cs.AI preprintsInternational6 November 2026
Human-Centred, Risk-Constrained Evaluation of Financial Document Recognition: Evidence, Critical Errors, and Selective Automation
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arXiv:2611.02775v2 Announce Type: replace-cross Abstract: Financial document recognition is often assessed using character and word error rates, although these metrics do not express whether a system preserves the financial facts on which people and organisations act. This paper develops a human-centred, risk-constrained framework for evaluating financial document recognition as evidence recovery and decision support. It defines typed financial facts linked to visible source regions and separates verbatim transcription, deterministic normalization, and business interpretation. A layered qualit
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