Wenhe Liu

FraudDebate-Agent: A Multi-Agent LLM Framework with an Evidence-Based Debate Mechanism for Financial Statement Fraud Detection

Financial statement fraud inflicts large and recurring losses on capital markets, yet the dominant detection paradigm still relies on single, black-box classifiers (e.g., RUSBoost) trained on structured accounting ratios alone. Two limitations follow: (i) the rich, unstructured Management Discussion and Analysis (MD&A)...