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Chain-of-Thought (CoT) prompting has been shown to be effective in eliciting structured reasoning (i.e., CoT reasoning) from large language models (LLMs). Regardless of its popularity, recent studies expose its failures in some reasoning tasks, raising fundamental questions about the nature of CoT reasoning. In this work, we propose a data distribution lens to understand when and why CoT reasoning succeeds or fails. We hypothesize that CoT reasoning reflects a structured inductive bias learned from in-distribution data, enabling models to conditionally generate reasoning trajectories that approximate those observed during training. As such, the effectiveness of CoT reasoning is fundamentally governed by the nature and degree of distribution discrepancy between training data and test queries. Guided by this lens, we dissect CoT reasoning via three dimensions: task, length, and format. To test the hypothesis, we introduce DataAlchemy, an abstract and fully controllable environment that trains LLMs from scratch and systematically probes them under various distribution conditions. Through rigorous controlled experiments, we reveal that CoT reasoning is a brittle mirage when it is pushed beyond training distributions, emphasizing the ongoing challenge of achieving genuine and generalizable reasoning.

ACL 2026

Is Chain-of-Thought Reasoning of LLMs a Mirage? A Data Distribution Lens

## Welcome!
"I am excited to welcome you to this year’s edition of the Conference on Empirical Methods in Natural Language Processing! Importantly, it marks the 30th edition of EMNLP. With over 8,000 submissions, more than 3,000 accepted papers, and thousands of attendees, we have come a long way from that first
workshop, which had 14 accepted papers. As the field looks ahead, Suzhou is the fitting location for celebrating this milestone: rooted in a long literary tradition, yet modern and forward-looking, and home to a large share of the NLP community." 

*Message from the General Chair, Dirk Hovy*

EMNLP 2025

Celebrate 30 Years of EMNLP! 
EMNLP 2025 will be held in Suzhou, China from November 5th to November 9th, 2025.

poster

It is my great pleasure and honor to welcome you to the 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026), held in San Diego, California, USA, July 2–7, 2026. ACL 2026 continues our fields tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.

It is exciting to see the many developments in the field reflected at our conference, such as the advancement of large language models (born out of our community) into many application directions. This is not without challenges, partly due to unsolved problems, and partly due to misuse of the technology. All this is reflected well at ACL 2026. The conference also reflects that the field is not only about advancing technology, but also the science of fundamentally understanding language and how it is use by many different speaker communities. 
[Full Message from General Chair Philipp Koehn](https://drive.google.com/file/d/1QiJFOmMjvDgsDo3i1XzlQnImxe3RU_Cy/view?usp=sharing) 
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The 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026) will take place in San Diego, California, from July 2 - 7, 2026.

Mid-training has become critical for enhancing the knowledge and reasoning ability of large language models (LLMs), especially through the utilization of large-scale synthetic data. However, existing data synthesis methods often generate simplistic and homogeneous QA pairs, with limited scale and diversity. To address this, we propose BoostQA, a novel framework designed to synthesize large-scale, diverse, and high-quality QA data for mid-training. BoostQA introduces model probes during mid-training for the first time and implements STEM-focused multi-grade synthesis to boost data diversity as well as high-difficulty synthesis to alleviate difficulty degradation, followed by answer refinement to further improve quality. Extensive experiments by mid-training Llama-3 8B demonstrate that using only 20B-token BoostQA data achieves a significant average improvement of **12.74%** on MMLU and CMMLU over the pre-training baseline. After mid-training on 500B tokens, including 100B-token BoostQA data, our model achieves SOTA average results across benchmarks among mainstream models of comparable size. BoostQA also demonstrates robust scalability, with performance consistently improving as model size, data volume, and initial FLOPs scale.

 Large-Scale Diverse Synthesis for Mid-Training

The deployment of Large Vision-Language Models (LVLMs) for real-world document question answering is often constrained by dynamic, user-defined policies that dictate information disclosure based on context. While ensuring adherence to these explicit constraints is critical, existing safety research primarily focuses on implicit social norms or text-only settings, overlooking the complexities of multimodal documents. In this paper, we introduce Doc-PP (Document Policy Preservation Benchmark), a novel benchmark constructed from real-world reports requiring reasoning across heterogeneous visual and textual elements under strict non-disclosure policies. Our evaluation highlights a systemic Reasoning-Induced Safety Gap: models frequently leak sensitive information when answers must be inferred through complex synthesis or aggregated across modalities, effectively circumventing existing safety constraints. Furthermore, we identify that providing extracted text improves perception but inadvertently facilitates leakage. To address these vulnerabilities, we propose DVA (Decompose–Verify–Aggregation), a structural inference framework that decouples reasoning from policy verification. Experimental results demonstrate that DVA significantly outperforms standard prompting defenses, offering a robust baseline for policy-compliant document understanding.

 Doc-PP: Document Policy Preservation Benchmark for Large Vision-Language Models

Task-oriented dialogue (TOD) systems are vital for facilitating complex, goal-directed interactions across sectors like customer support and online retail. However, they face persistent limitations: labor-intensive manual metadata tuning and sparse reinforcement learning (RL) rewards that fail to diagnose invocation errors. To address this, we propose ToolDNA, a dynamic adaptation framework enabling autonomous co-evolution of policy networks and tool metadata via RL, anchored by two synergistic loops. An RL loop optimizes policies by generating rollout trajectories (reasoning, actions, descriptive updates) from user inputs, with multi-dimensional rewards refining invocations. A tool metadata loop—coordinated by a dedicated Tool Manager—evolves metadata through policy-generated candidates during rollouts and Feedback LLM-derived refinements from historical data. These mutually reinforcing loops close traditional reward gaps, forming a closed-loop trial-error-reflection cycle for self-improvement. Extensive experiments on a real-world dataset of 3,100 customer service dialogues confirm ToolDNA's superiority, with notable gains over baselines: it achieves +11% problem resolution and +54% accuracy over commercial LLMs with prompt engineering; +25%/+35% over supervised fine-tuning; and +15%/+15% over traditional RL baseline. Linguistic analysis corroborates evolved metadata retain semantic intent while enhancing parseability. Case studies in two typical contexts, i.e., car inventory search and loan calculation, further validates its ability to resolve critical ambiguities. ToolDNA pioneers scalable self-improvement for robust, deployable tool-augmented agents with minimal human oversight. We release our code to facilitate future research.

ToolDNA: Autonomous Evolution of Tool Metadata for Robust Dialogue Agents

Retrieval-Augmented Generation (RAG) combines the language understanding and reasoning capabilities of large language models (LLMs) with external retrieval to produce domain-grounded responses. Effectively adapting RAG systems to domain-specific settings requires specialized, context-rich training data beyond general-purpose question-answering datasets. Here, we propose RAGen, a scalable and modular data-centric framework for generating domain-grounded question–answer–context (QAC) triples tailored to diverse RAG adaptation strategies. These QAC triples serve as training signals for multiple RAG adaptation approaches; in this work, we demonstrate their use for contrastive fine-tuning of embedding models and supervised fine-tuning of LLMs under retrieved contexts. RAGen generates QAC triples by identifying key concepts within documents, producing diverse questions guided by Bloom’s Taxonomy–inspired principles, and pairing them with precise answers extracted from relevant contexts. Its modular pipeline incorporates semantic chunking, hierarchical concept extraction, multi-chunk retrieval, and curated distractor contexts to encourage robust reasoning. Designed for scalability, RAGen efficiently handles large and evolving document corpora without redundant processing, making it particularly suitable for dynamic domains like enterprise knowledge bases.

Domain-Specific Data Generation Framework for RAG Adaptation

Psychiatric narratives encode patient identity not only through explicit identifiers but also through idiosyncratic life events embedded in clinical structure. Existing de-identification approaches, including PHI masking and LLM-based synthetic rewriting, operate at the text level and offer limited control over which semantic elements are preserved or altered. We introduce \textbf{Anonpsy}, a de-identification framework that reformulates the task as graph-guided semantic rewriting. Anonpsy (1) converts each narrative into a semantic graph encoding clinical entities, temporal anchors, and typed relations; (2) applies graph-constrained perturbations that modify identifying context while preserving clinical structure; and (3) regenerates text via graph-conditioned LLM generation. Evaluated on 90 clinician-authored psychiatric case narratives, Anonpsy preserves diagnostic fidelity while achieving consistently low re-identification risk under expert, semantic, and GPT-5-based evaluations. Compared with a strong LLM-only rewriting baseline, Anonpsy yields substantially lower semantic similarity and identifiability. These results demonstrate that explicit structural representations combined with constrained generation provide an effective approach to de-identification for psychiatric narratives.

Anonpsy: A Graph-Based Framework for Structure-Preserving De-identification of Psychiatric Narratives

Distributional alignment enables large language models (LLMs) to predict how a target population distributes its responses across answer options, rather than collapsing disagreement into a single consensus answer. However, existing LLM-based distribution prediction is often unstable and degrades under cultural and domain shift. Token score-based estimates can change with minor option wording or formatting, response sampling-based estimates are expensive and sensitive to prompts and decoding settings, and directly generated distributions are frequently miscalibrated.

We propose Evi-DA, an evidence-based alignment technique that improves the fidelity and robustness of LLM-based distribution estimation under domain and cultural shift. Given a target country and a multiple-choice question, Evi-DA retrieves related World Values Survey items and their answer distributions, predicts a coarse Welzel value signature for each option, and infers the country-conditioned answer distribution in a structured format. We train the LLMs using a two-stage pipeline, where reinforcement learning optimizes survey-derived rewards that encourage accurate intermediate value predictions, faithful final distributions, well-formed structured outputs, and reduced cultural bias. Across in-domain and out-of-domain benchmarks and multiple open-source backbones, Evi-DA reduces Jensen-Shannon divergence between predicted and gold distributions relative to strong baselines, with average relative improvements of up to 44%.

Distributional Alignment for Large Language Models under Domain Shift

Long-form audio meeting understanding (LAMU) is gaining attention, but dedicated question answering (QA) datasets are lacking. Previous tailored speech QA and existing Speech LLMs suffer from acoustic information loss and poor long-term dependency capture. We construct the LongAudioQA dataset and propose the GRGA model, which models heterogeneous audio features into a multi-dimensional graph and leverages agent planning for retrieval and answer generation, effectively addressing existing limitations.

Don't Just Listen, Try Planning: Graph-based Retrieval-Generation Agent for Long-form Audio Meeting Understanding

Generative retrieval directly decode a document identifier (i.e., docid) in response to a query, making it impossible to provide users with explanations as an answer for ``why is this document retrieved?''. To address this limitation, we propose Hierarchical Category Path-Enhanced Generative Retrieval (HyPE), which enhances explainability by first generating hierarchical category paths step-by-step then decoding docid. By leveraging hierarchical category paths which progress from broader to more specific semantic categories, HyPE can provide detailed explanation for its retrieval decision. For training, HyPE constructs category paths with external high-quality semantic hierarchy, leverages LLM to select appropriate candidate paths for each document, and optimizes the generative retrieval model with path-augmented dataset. During inference, HyPE utilizes path-aware ranking strategy to aggregate diverse topic information, allowing the most relevant documents to be prioritized in the final ranked list of docids. Our extensive experiments demonstrate that HyPE not only offers a high level of explainability but also improves the retrieval performance. We provide the code and a live demo of HyPE at https://augustinlib.github.io/HyPE/

Why These Documents? Explainable Generative Retrieval with Hierarchical Category Paths

Text-to-SQL enables users to query databases using natural language by generating executable SQL queries. Recent methods have increasingly adopted Large Language Models based reinforcement learning (RL) to leverage execution feedback for training. However, existing RL methods assign uniform query-level rewards to all clauses in a SQL query, treating correct and incorrect clauses equally. This coarse-grained reward design leads to insufficient learning signals for correct SQL generation. To address this issue, we propose **EXPO-SQL** (**EX**ecution-based clause-level **P**olicy **O**ptimization for Text-to-**SQL**) which provides fine-grained supervision through clause-level rewards. To assign clause-level rewards, our method identifies erroneous clauses by analyzing execution results, including error messages and clause-wise incremental execution. Experiments on widely-used Text-to-SQL benchmarks demonstrate that EXPO-SQL significantly outperforms existing supervised fine-tuning, prompting, and RL-based methods through fine-grained clause-level learning. Our code is available at https://github.com/jhn25/EXPO-SQL.

EXPO-SQL: Execution-based Clause-level Policy Optimization for Text-to-SQL

The interpretation of implicit meanings is an integral aspect of human communication. However, this framework may not transfer to interactions with Large Language Models (LLMs). To investigate this, we introduce the task of Implicit Information Extraction (IIE) and propose an LLM-based IIE pipeline that builds a structured knowledge graph from a context sentence by extracting relational triplets, validating implicit inferences, and analyzing temporal relations. We evaluate two LLMs against crowdsourced human judgments on two datasets. We find that humans agree with most model triplets yet consistently propose many additions, indicating limited coverage in current LLM-based IIE. Moreover, in our experiments, models appear to be more conservative about implicit inferences than humans in socially rich contexts, whereas humans become more conservative in shorter, fact-oriented contexts. Our code is available at https://github.com/Antonio-Dee/IIE_from_LLM.

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