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 estimates that do not reflect real-world generalization to new companies or future periods. To address this recurring problem with the state of the art, we propose a robust FSFD framework leveraging Large Language Models (LLMs) to integrate both structured financial data and unstructured textual information from financial reports. We provide a more realistic evaluation through a novel and challenging benchmark task called Company-Isolated FSFD (CI-FSFD). We construct and make publicly available a comprehensive U.S. company dataset combining financial statements, summarized MD&A text, and fraud labels. Our approach achieves the best performance on the challenging CI-FSFD task, demonstrating the critical value of textual data and robust evaluation for reliable financial fraud detection.
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In this work, we explore how the inference time of a Transformer Neural Network can be efficiently optimized with applications to real-time anomaly detection in financial time series. The financial time series are price series such as asset prices. Unfortunately, the data is ofte…
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Accurate pixel-level classification of coronary angiograms is critical for cardiovascular disease assessment, yet the field lacks standardized evaluation protocols. In this work we demonstrate a new benchmark for the assessment of deep learning models which densely classify pixel…
LLM-based database agents show promise, but differing task scopes, testbeds, and metrics hinder comparison. We identify four gaps between evaluation and production operations: live-environment fidelity (multi-turn read-write interaction with a running database); observation-space…