crossrefJournal of Risk and Financial Management2025-12-24Cited by 2
Financial Statement Fraud Detection Through an Integrated Machine Learning and Explainable AI Framework
Tsolmon Sodnomdavaa, Gunjargal Lkhagvadorj
Financial statement fraud remains a substantial risk in environments marked by weak regulatory oversight and information asymmetry. This study develops a decision-centric framework that integrates machine learning, explainable artificial intelligence, and decision curve analysis…