@inproceedings{fu-etal-2026-reefbench,
    title = "{R}e{E}f{B}ench: Quantifying the Reasoning Efficiency of {LLM}s",
    author = "Fu, Zhizhang  and
      Gu, Yuancheng  and
      Hu, Chenkai  and
      Liu, Hanmeng  and
      Zhang, Yue",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Proceedings of the 64th Annual Meeting of the {A}ssociation for {C}omputational {L}inguistics (Volume 1: Long Papers)",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.acl-long.931/",
    pages = "20325--20346",
    ISBN = "979-8-89176-390-6",
    abstract = "Test-time scaling has enabled Large Language Models (LLMs) to tackle complex reasoning, yet the limitations of current Chain-of-Thought (CoT) evaluation obscure whether performance gains stem from genuine reasoning or mere verbosity. To address this, (1) we propose a novel neuro-symbolic framework for the non-intrusive, comprehensive process-centric evaluation of reasoning grounded in First-Order Logic. (2) Through this lens, we identify four distinct behavioral prototypes and diagnose the failure modes. (3) We examine the impact of inference mode, training strategy, and model scale. Our analysis reveals that extended token generation is not a prerequisite for deep reasoning. Furthermore, we reveal critical constraints: mixing long and short CoT data in training risks premature saturation and collapse, while distillation into smaller models captures behavioral length but fails to replicate logical efficacy due to intrinsic capacity limits."
}