arxivcs.LGcs.AI2026-07-21
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…