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ComplyControl Q&A: our platform is AI-native from day one, not a traditional tool with AI “sprinkled” on top"
AI is reshaping compliance, and ComplyControl is one of the companies leading that shift. In this Q&A, founder Roman Eloshvili explains how his AI-native platform delivers real-time risk intelligence, unifies fragmented data, and was recently recognized as a technology leader in the Generative AI in Risk and Compliance.
Niv Nissenson
Dec 15 min read


The AI Trial Balance Trial: low effort, refusals and hallucinations
The AI Trial Balance Trial: Chat GPT low effort failure, Gemini won't even try and Claude tried hard but failed harder. The results were clear: general-purpose AI still can’t handle even basic accounting reporting reliably.
Niv Nissenson
Nov 133 min read


OpenAI’s Hallucination Paper: Insightful Research, But the Blame Game Misses the Mark
A review of OpenAI’s recent paper on AI hallucinations, which argues that benchmark and evaluation incentives are the root cause effectively blaming the “test” for the model’s guessing behavior. While the explanation is elegant, it's a copout. I suggest the field needs deeper exploration into “IDK models”. If hallucinations can't be eliminated can AI companies design a sustainable, trustworthy tradeoff between confidence and hallucination?
Niv Nissenson
Sep 103 min read


Vibe Excelling: Testing Elkar’s AI Add-On for Excel
Elkar, a new AI add-on for Excel, exceeded my expectations where other AI tools fell short. From handling consolidations correctly to reformatting a 200+ row P&L, it showed real accounting nuance. Elkar proves how AI can save finance teams time inside their most familiar tool.
Niv Nissenson
Aug 203 min read


Polymarket guide to AI models
With so much hype in the AI world, prediction markets like Polymarket offer a refreshing way to cut through the noise. Instead of opinions, people put real money behind their beliefs — giving us a more grounded snapshot of which AI models are viewed as the top performers.
Polymarket currently ranks Google’s Gemini at the top, followed by OpenAI’s ChatGPT and Elon Musk’s Grok. But these standings are based on Arena benchmark scores — not revenue or usability.
For business le
Niv Nissenson
Jul 223 min read


The ChatGPT Consolidation Test
I tested ChatGPT's ability to perform a basic accounting consolidation. Despite confident promises and reasonable initial questions, the AI failed to eliminate subsidiary equity and investment accounts - fundamental consolidation requirements.
Niv Nissenson
Jul 153 min read


US GAAP test ChatGPT vs. Accountant GPT
This post explores how ChatGPT and a specialized accounting agent handle increasingly complex US GAAP questions—from basic revenue recognition to nuanced bill-and-hold scenarios—highlighting differences in accuracy, source interpretation, and the importance of "trust but verify" when using AI in financial analysis.
Niv Nissenson
Jun 272 min read


Financial Analysis with ChatGPT's Super CFO GPT
Using ChatGPT Super CFO agent to analyze financial statements and get really good insight and answers.
Niv Nissenson
Jun 242 min read


An AI Journey – Blog Post #1
This blog explores how AI is transforming the role of CFOs and finance teams, driven by my personal journey to stay ahead of the curve and embrace the next wave of financial technology.
Niv Nissenson
Jun 242 min read
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