RSAT: Structured Attribution Makes Small Language Models Faithful Table Reasoners

Multi-step LLM reasoning over structured tables fails because planning and execution share no explicit cell-grounding contract. Existing methods constrain the planner to a left-to-right factorization at odds with table permutation invariance, and score intermediate states by generated content alone, overlooking cell grounding. We conduct a pilot study showing that diffusion language models (DLMs) produce more human-aligned and permutation-stable cell attention on tables than autoregressive models, with a 40.2% median reduction in attention-AUROC variability under row reordering. Motivated by this, we propose TABALIGN, a planned table reasoning framework that operationalizes the contract. TABALIGN pairs a masked DLM planner, whose bidirectional denoising emits plan steps as binary cell masks, with TABATTN, a lightweight verifier trained on 1,600 human-verified attention standards to score each step by its attention overlap with the plan-designated mask. Across eight benchmarks covering table question answering and fact verification, TABALIGN improves average accuracy by 15.76 percentage points over the strongest open-source baseline at comparable 8B-class scale, with a matched-backbone ablation attributing 2.87 percentage points of this gain to the DLM planner over an AR planner on a fixed reasoner. Cleaner DLM plans also accelerate downstream reasoning execution by 44.64%.

Large Language Models (LLMs) solve many reasoning tasks via chain-of-thought (CoT) prompting, but smaller models (about 7 to 8B parameters) still struggle with multi-step reasoning under tight compute and token budgets. Existing test time reasoning methods such as self consistency (sampling multiple rationales and voting), Tree-of-Thoughts (search over intermediate thoughts), and critique revise loops improve performance, but often at high token cost and without fine-grained step-level control. This project1 aims to address that gap: can Small Language Models (SLMs) reason reliably using the same or fewer tokens? This question is both scientific and practical. Scientifically, it probes whether process supervision and simple test-time controls (such as token budgets and rejection of redundant steps) can substitute for model scale or large sampling counts. Practically, many deployments (on-device, low-latency, or cost-constrained settings) cannot afford huge models or dozens of sampled rationales per query. A method that improves SLM reasoning at fixed cost would therefore be directly useful.

Table reasoning remains challenging for large language models (LLMs), particularly in tasks that require multi-step inference over long and structured tables. Existing approaches predominantly rely on single-direction reasoning, which limits their ability to explore alternative hypotheses across tasks. In this work, we propose CRAFT, a unified Counterfactual Reasoning Framework that reformulates Tabular question answering and fact verification into a general bidirectional verification process. Our method explicitly constructs both declarative statements and their counterfactual variants. Evidence is then extracted from reasoning along both the original and counterfactual paths, and integrated via a weighted mechanism to arrive at the final answer. Experimental results show that our approach consistently surpasses representative baselines on table reasoning datasets such as WikiTQ and TabFact, achieving especially large improvements on complex question answering. Our framework also significantly mitigates performance gaps between different backbone LLMs. This indicates that counterfactual reasoning effectively overcomes the limitations of single-direction inference, guiding LLMs toward more discerning reasoning and establishing a more principled paradigm for structured reasoning tasks. Our code will be made publicly available upon acceptance.