@inproceedings{lifan-etal-2026-cogito,
title = "Cogito: A Cognitive Agentic Framework Driven by Dynamic Graph of Thoughts for Financial Report Generation",
author = "Lifan, Chen and
Ding, Wei and
Yang, Jingwen and
Zhou, Xiuze and
Chen, Jingan and
Lin, Fan",
editor = "Liakata, Maria and
Moreira, Viviane P. and
Zhang, Jiajun and
Jurgens, David",
booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {ACL} 2026",
month = jul,
year = "2026",
address = "San Diego, California, United States",
publisher = "Association for Computational Linguistics",
url = "https://aclanthology.org/2026.findings-acl.430/",
pages = "8846--8860",
ISBN = "979-8-89176-395-1",
abstract = "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."
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%0 Conference Proceedings
%T Cogito: A Cognitive Agentic Framework Driven by Dynamic Graph of Thoughts for Financial Report Generation
%A Lifan, Chen
%A Ding, Wei
%A Yang, Jingwen
%A Zhou, Xiuze
%A Chen, Jingan
%A Lin, Fan
%Y Liakata, Maria
%Y Moreira, Viviane P.
%Y Zhang, Jiajun
%Y Jurgens, David
%S Findings of the Association for Computational Linguistics: ACL 2026
%D 2026
%8 July
%I Association for Computational Linguistics
%C San Diego, California, United States
%@ 979-8-89176-395-1
%F lifan-etal-2026-cogito
%X 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.
%U https://aclanthology.org/2026.findings-acl.430/
%P 8846-8860
Markdown (Informal)
[Cogito: A Cognitive Agentic Framework Driven by Dynamic Graph of Thoughts for Financial Report Generation](https://aclanthology.org/2026.findings-acl.430/) (Lifan et al., Findings 2026)
ACL