AuditFraudBench
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AuditFraudBench: Benchmarking Audit Judgment in Detecting Fraudulent Misstatements
Announce Type: new Abstract: Large language models (LLMs) have shown strong performance in financial analysis and surface-level factual error detection, yet their ability to identify fraudulent financial misinformation in audited corporate reporting remains underexplored. Existing financial and audit benchmarks mainly focus on factual verification, numerical reasoning, rule compliance, or audit workflows, but rarely evaluate misleading disclosure narratives or management explanations that...