Superficial Reflection or Genuine Thought? A Fine-Grained Cognitive Analysis of Large Reasoning Models

Yuxiang Chen, Zuohan Wu, Ziwei Wang, Xiangning Yu, Xujia Li, Linyi Yang, Mengyue Yang, Jun Wang, Lei Chen


Abstract
Motivated by the observed human-like behaviours in Large Reasoning Models (LRMs), this paper introduces a comprehensive taxonomy to characterise atomic reasoning steps and analyse the reasoning behaviours of LRMs. Grounded in human cognitive processes, we propose a taxonomy comprising five groups and seventeen categories. Through this taxonomy, we conduct an in-depth analysis of contemporary LRMs and distil four actionable takeaways for model optimisation. Most notably, we reveal that prevailing post-answer “double-checks” are largely superficial and rarely yield substantive revisions. A targeted intervention further shows that explicitly eliciting richer reflection processes can substantially improve failed self-correction. To support this large-scale study, we propose CAPO, an automated annotation method used to construct a dataset of 277,534 reasoning steps with strong agreement with human expert annotations. We further validate the main behavioural patterns on a newer reasoning model and a coding domain, demonstrating the broader applicability of the proposed taxonomy. All source code and data are available at https://github.com/hehepig4/psyche.
Anthology ID:
2026.findings-aacl.229
Volume:
Findings of the Association for Computational Linguistics: IJCNLP-AACL 2026
Month:
November
Year:
2026
Address:
Hengqin, China
Editors:
Yue Zhang, Ruifeng Xu, Ayu Purwarianti, Tong Rong, Jun Suzuki
Venue:
Findings
SIG:
Publisher:
Association for Computational Linguistics
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Pages:
4530–4548
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URL:
https://aclanthology.org/2026.findings-aacl.229/
DOI:
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Cite (ACL):
Yuxiang Chen, Zuohan Wu, Ziwei Wang, Xiangning Yu, Xujia Li, Linyi Yang, Mengyue Yang, Jun Wang, and Lei Chen. 2026. Superficial Reflection or Genuine Thought? A Fine-Grained Cognitive Analysis of Large Reasoning Models. In Findings of the Association for Computational Linguistics: IJCNLP-AACL 2026, pages 4530–4548, Hengqin, China. Association for Computational Linguistics.
Cite (Informal):
Superficial Reflection or Genuine Thought? A Fine-Grained Cognitive Analysis of Large Reasoning Models (Chen et al., Findings 2026)
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https://aclanthology.org/2026.findings-aacl.229.pdf