LLM-Based Framework Benchmarks Financial Statement Fraud Detection With Real-...

AI Model Detects Misinformation in Financial Statements for Audit

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

Researchers propose using misinformation detection and explanation techniques to assist financial auditors in identifying material misstatements in balance sheets, income statements, and cash flow ...

LLM agents boost explainability in financial fraud detection systems

HQ arXiv: AI + Accounting arXiv · yesterday · 1 min read

Researchers combine gradient boosting, graph features, SHAP explanations, and bounded LLM agents to build auditable fraud detection that scales with transaction volume while remaining reviewable fo...

Grammar-Railed Decoding enables enterprise SQL generation with compliance gua...

HQ arXiv: AI + Accounting arXiv · 11d ago · 1 min read

GRID, a new grammar-constrained decoding engine, ensures LLM-generated SQL is syntactically valid, role-aware, and audit-compliant—addressing enterprise security and governance requirements for dat...

LLM system uses document hierarchy to improve financial report analysis

HQ arXiv: AI + Accounting arXiv · 14d ago · 1 min read

DocMaster leverages hierarchical document structures and LLMs to analyze complex financial reports and technical documents, preserving formatting context that traditional chunking methods discard.

Meta-benchmark framework maps 452 LLM tests to financial-services work tasks

HQ arXiv: AI + Accounting arXiv · 21d ago · 1 min read

Researcher proposes meta-benchmarking framework organizing 452 public LLM benchmarks into 41 work activities and 38 banking domains, showing that general-purpose leaderboards miss domain-specific d...