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

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

arXiv: AI + Accounting arXiv · 4d 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 · 16d 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 · 26d 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.

Framework for Auditable AI Commerce Transactions Proposed

HQ arXiv: AI + Accounting arXiv · 2mo 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.

TRACE Framework Measures Explainability Debt in Production AI Systems

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

Academic research introduces TRACE, a governance framework for tracking AI decision explainability in regulated domains, addressing audit and compliance risks when regulators demand accountability.