RECKON measures whether an AI agent correctly flags a reconciliation failure
in real financial-statement figures, or instead fabricates consistency — and it
scores that behaviour with an audit-cost-asymmetric metric rather than plain accuracy.
Code: MIT · Data: CC-BY-4.0
Source: 100% U.S. SEC XBRL (data.sec.gov), public domain
Version: v0 (427 items)
Each item presents three reported balance-sheet totals — Total assets… See the full description on the dataset page:
https://huggingface.co/datasets/ArchCoder/Reckon.
