ICML 2026 Papers

International Conference on Machine Learning

Decision breakdown

6,341papers

Counted from the official paper list; may differ slightly from the number the conference announced.

  • Spotlight
    5368.5%
  • Poster
    5,80591.5%

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Chain-of-Thought Gradient Descent

Hong-Yu Chen, Venkat Sripad Ganti, Hude Liu, Jerry Yao-Chieh Hu, Han Liu

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We show that Chain-of-Thought (CoT) expands the expressiveness of Transformer in-context learning (ICL). Specifically, we show CoT enable efficient simulation of In-Context Gradient Descent (ICGD) for $N$-layer neural network. Different from CoT, a Transformer with fixed depth and hidden dimension has fixed ICL capacity in one forward pass. Simulating larger models or more optimization steps in-context requires deeper or wider Transformers. CoT removes this limitation by providing an expandable workspace via the sequence trajectory. This enables arbitrary-step and arbitrary-capacity ICGD within a constant-depth Transformer. Second, we provide a provable efficient guarantee unique to CoT through dynamical masking. The attention mechanism only process the relevant tokens for the current update step. This eliminates the redundant ``process everything'' cost of single-pass deep models. Specifically, we prove this CoT mechanism improves the computational cost of the prior best in-context result [Wu et al., ICML 2025] by $O(N)$. Numerical validations support our theory.

Poster
Covariance estimation using Markov chain Monte Carlo

Yunbum Kook, Matthew Shunshi Zhang

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We investigate the complexity of covariance matrix estimation for Gibbs distributions based on dependent samples from a Markov chain. We show that when $π$ satisfies a Poincaré inequality and the chain possesses a spectral gap, we can achieve similar sample complexity using MCMC as compared to an estimator constructed using i.i.d. samples, with potentially much better query complexity. As an application of our methods, we show improvements for the query complexity in both constrained and unconstrained settings for concrete instances of MCMC. In particular, we provide guarantees regarding isotropic rounding procedures for sampling uniformly on convex bodies.

Poster
When Can We Trust Survival Model Evaluation ?

Ghanem BAHRINI, Sebastien Razakarivony, Jean-François Dupuy, Valerie Gares, Morgane Barbet-Massin

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Evaluating survival models under censoring is inherently challenging, yet standard evaluation practices are often applied without explicitly assessing how censoring distorts metric reliability. Performing a large experimental study, we analyze and quantify how survival evaluation metrics are affected in fundamentally different ways by the censoring rate and the censoring mechanism. Using a controlled semi-synthetic framework, we vary both the censoring mechanism (administrative, independent, covariate-dependent) and the censoring rate, and compare standard evaluations based on censored data with oracle evaluations using fully observed event times. This controlled setting enables us to quantify distortions along two complementary axes: numerical bias and preservation of model ranking. Across datasets and metric families, we find that censoring induces systematic, mechanism-dependent distortions. Moderate numerical bias, if not properly addressed, can lead to unreliable model comparison as censoring increases. These findings reveal fundamental limitations of common benchmarking practices and call for more careful interpretation of survival evaluation under realistic censoring.

Poster
Who can we trust? LLM-as-a-jury for Comparative Assessment

Mengjie Qian, Guangzhi Sun, Mark Gales, Kate Knill

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Large language models (LLMs) are increasingly applied as automatic evaluators for natural language generation assessment often using pairwise comparative judgements. Existing approaches typically rely on single judges or aggregate multiple judges assuming equal reliability. In practice, LLM judges vary substantially in performance across tasks and aspects, and their judgment probabilities may be biased and inconsistent. Furthermore, human-labelled supervision for judge calibration may be unavailable. We first empirically demonstrate that inconsistencies in LLM comparison probabilities exist and show that it limits the effectiveness of direct probability-based ranking. To address this, we study the \emph{LLM-as-a-jury} setting and propose BT-$\sigma$, a judge-aware extension of the Bradley-Terry model that introduces a discriminator parameter for each judge to jointly infer item rankings and judge reliability from pairwise comparisons alone. Experiments on benchmark NLG evaluation datasets show that \textit{BT-$\sigma$} consistently outperforms averaging-based aggregation methods, and that the learned discriminators strongly correlate with independent measures of the cycle consistency of LLM judgments. Further analysis reveals that \textit{BT-$\sigma$} can be interpreted as an unsupervised calibration mechanism that improves aggregation by modelling judge reliability.

Poster
The Expressive Power of Low Precision Softmax Transformers with (Summarized) Chain-of-Thought

Moritz Brösamle, Stephan Eckstein

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Existing expressivity results for transformers typically rely on hardmax attention, high precision, and other architectural modifications that disconnect them from the models used in practice. We bridge this gap by analyzing standard transformer decoders with softmax attention and rounding of activations and attention weights, while allowing depth and width to grow logarithmically with the context length. As an intermediate step, we construct hardmax transformers with ternary activations and well-separated attention scores that simulate Turing machines using Chain-of-Thought (CoT). This lets us convert the constructions to equivalent softmax transformers without the unrealistic parameter magnitudes or activation precision that prior approaches would require. Using the same technique, we analyze a recently proposed summarized CoT paradigm and show that it simulates Turing machines more efficiently, with model size scaling logarithmically in a space bound rather than a time bound. We empirically test predictions made by our results on a Sudoku reasoning task and find better alignment with learnability than for prior high-precision results. Our code is available at https://github.com/moritzbroe/transformer-expressivity.

Poster
Reasoning about Reasoning: BAPO Bounds on Chain-of-Thought Token Complexity in LLMs

Kiran Tomlinson, Tobias Schnabel, Adith Swaminathan, Jennifer Neville

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Inference-time scaling via chain-of-thought (CoT) reasoning is a major driver of state-of-the-art LLM performance, but it comes with substantial latency and compute costs. We address a fundamental theoretical question: *how many* reasoning tokens are required to solve a problem as input size grows? By extending the bounded attention prefix oracle (BAPO) model--an abstraction of LLMs that quantifies the information flow required to solve a task--we prove lower bounds on the CoT tokens required for three canonical BAPO-hard tasks: binary majority, triplet matching, and graph reachability. We show that each requires $\Omega(n)$ reasoning tokens when the input size is $n$. We complement these results with matching or near-matching upper bounds via explicit constructions. Finally, our experiments with frontier reasoning models show approximately linear reasoning token scaling on these tasks and failures when constrained to smaller reasoning budgets, consistent with our theoretical lower bounds. Together, our results identify fundamental bottlenecks in inference-time compute through CoT and offer a principled tool for analyzing optimal reasoning length.

Poster
Thinking in Flow: A Dissipative Stabilization Operator for Robust Autoregressive Reasoning

Yujie Huang, Wenwu He, Zhuo-Xu Cui

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Chain-of-Thought (CoT) prompting enables multi-step reasoning in large language models, yet long-horizon generation remains brittle under distribution shift and context interference: irrelevant cues persist, small deviations compound into inference drift, and late-stage corrections can destabilize the trajectory. We recast autoregressive decoding as a perturbed long-horizon dynamical system and introduce an *inference-time stabilization operator* that targets *trajectory-level* reliability rather than token-level fluency. Specifically, we propose *ODE-guided language models*, which augment a base Transformer with a persistent continuous-time *thought state* whose dynamics are explicitly designed to be dissipative, enabling stable evidence accumulation with controlled forgetting. Instantiating this framework, *Thinking in Flow* (TiF) equips the model with a lightweight Neural ODE controller and injects its output through post-norm residual updates to achieve numerically stable, low-intrusion steering. A demand--supply (uncertainty--capacity) gate determines *when* intervention is warranted, while a direction gate determines *how* to steer in representation space, yielding selective, do-no-harm corrections instead of persistent bias. We establish well-posedness, dissipativity, and incremental stability of the controlled thought dynamics, implying bounded interventions over arbitrarily long contexts, and empirically demonstrate improved robustness to distractions and semantic perturbations, while matching or improving accuracy on mathematical reasoning benchmarks across both the Llama and Qwen model families; we further observe gains on non-mathematical BBH reasoning tasks when training TiF on Llama.

Spotlight