@inproceedings{wang-etal-2026-illusion-evaluating, title = "The Illusion of $\textit{What If}$: Evaluating the Breakdown of Counterfactual Reasoning in {LLM}s", author = "Wang, Yucheng and Du, Yuetian and Liu, Zhengyi and Zhang, Rongyu and Zhao, Bing and Yang, Boyu and Kong, Ming and Qu, Lin and Wei, hu and Liu, Jie and Zhu, Qiang", editor = "Lee, Hung-Yi and Dev, Sunipa and Li, Jessy and Elliott, Desmond", booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {EMNLP} 2026", month = oct, year = "2026", address = "Budapest, Hungary", publisher = "Association for Computational Linguistics", url = "https://aclanthology.org/2026.findings-emnlp.807/", pages = "17106--17129", ISBN = "979-8-89176-462-0" }