This study investigates how GPT-4 performs in simplifying peer reviewer comments in the field of academic finance, particularly for cognitively diverse users such as those with dyslexia or working memory challenges. Using ten domain-specific reviewer comments and two types of prompts—one general and one tailored for cognitive accessibility—the paper evaluates 40 GPT-4 outputs for accuracy, consistency, and conceptual fidelity. The results reveal frequent misrepresentations of key technica...