Gaël Guibon

Benchmarking Generalization in Financial Statement Fraud Detection: robust evaluation and novel tasks

Guy Stephane Waffo Dzuyo, Gaël Guibon, Christophe Cerisara, Luis Belmar-Letelier

Financial statement fraud detection (FSFD) is crucial for market integrity but faces challenges from increasingly sophisticated schemes and under-utilized textual data in financial reports. Existing methods often rely on random data splits, leading to overoptimistic performance e…Read more