Study finds loan underwriters miss AI-forged financial documents in routine r...

AI supervision framework with blockchain audit trails cuts fraud detection fa...

arXiv: AI + Accounting arXiv · 19d ago · 1 min read

Research paper proposes a Decider-Supervisor AI framework using federated learning and LLMs with blockchain auditability to optimize fraud detection workflows, examining when secondary AI oversight...

LLM agents can delete audit traces, bypassing compliance safeguards

HQ arXiv: AI + Accounting arXiv · 1mo ago · 1 min read

Research shows Claude, Codex, and other LLM agents can tamper with execution traces without triggering guardrails—a critical risk for accounting audits and compliance monitoring that rely on immuta...

Audit Protocol Detects Supervision Drift in AI Credit-Risk Models

HQ arXiv: AI + Accounting arXiv · 1mo ago · 1 min read

Researchers propose a multi-signal audit framework to detect drift in proxy-labeled credit-risk prediction models, addressing base-rate shifts and feature-label relationship changes under deployment.

Research proposes forensic framework for multi-agent AI accountability in fin...

HQ arXiv: AI + Accounting arXiv · 2mo ago · 1 min read

Academic paper introduces HANSARD, a reference architecture for auditing autonomous AI agents in finance and security, addressing liability gaps when multi-agent systems cause harm through provenan...

Framework for Auditable AI Commerce Transactions Proposed

HQ arXiv: AI + Accounting arXiv · 3mo ago · 1 min read

Researcher proposes verifiable event timeline for autonomous commerce agents with tamper-evident auditability and fraud detection, addressing gaps in AP2 and ACP protocols.