Financial Audit Assistance using Misinformation Detection and Explanation
Financial statements (FS) such as Balance Sheet (BS), Income Statement (IS) and Cash-flow Statement (CS) summarize the annual financial performance of a company. FS are widely used for evaluating corporate governance, credit appraisal, risk analysis, validate taxation, make investment decisions etc. Financial auditing is a complex and knowledge-intensive discipline whose one important aim is ensuring integrity, accuracy, fairness and absence of material misstatement in the published FS. Given the importance of FS, there are incentives to hide, omit or falsify information to misrepresent the true financial health of the company; e.g., reduce tax liabilities, or increase investor confidence...
| Authors | Kshitij Madhav Jadhav, Sushodhan Vaishampayan, Manoj Apte et al. |
|---|---|
| Primary category | cs.AI |
| Published | 20 July 2026 |
| Last updated at source | 20 July 2026 |
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