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Unlocking Financial Statement Fraud Detection: Tracking Disclosure Changes via Representation Learning

Year: 2025

Type: conference-paper

Source: IEEE International Conference on Acoustics Speech and Signal Processing

DOI: 10.1109/icassp49660.2025.10887753

Authors: Yue Yu, Zhen Wu, Yanni Han, Zhuoqun Li, Wenqi Wei

Institutions: Chinese Academy of Sciences, Institute of Information Engineering, Fordham University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4408353828

FWCI: 6.509

Cites: 28

Cited by: 1

Related to: 10