arXiv cs.AIPaper
How Well Do LLMs Perform in Peer Review? Evidence from Finance and Accounting
This is actionable: LLMs can audit the technical soundness of research but can't judge whether it matters. Finance and accounting journals, and anyone using AI for peer review, now have a clear limitation to work with. The implication is that human judgment on novelty remains irreplaceable, and automation should funnel, not replace, the full review cycle.