80 citations · 133 across the 16 of their papers we have counts for
3 papers · 1 filter
Federated Continual Learning to Detect Accounting Anomalies in Financial Auditing
Marco Schreyer, Hamed Hemati, Damian Borth +1
The International Standards on Auditing require auditors to collect reasonable assurance that financial statements are free of material misstatement. At the same time, a central ob…
RESHAPE: Explaining Accounting Anomalies in Financial Statement Audits by enhancing SHapley Additive exPlanations
Ricardo Müller, Marco Schreyer, Timur Sattarov +1
Detecting accounting anomalies is a recurrent challenge in financial statement audits. Recently, novel methods derived from Deep-Learning (DL) have been proposed to audit the large…
Federated and Privacy-Preserving Learning of Accounting Data in Financial Statement Audits
Marco Schreyer, Timur Sattarov, Damian Borth
The ongoing 'digital transformation' fundamentally changes audit evidence's nature, recording, and volume. Nowadays, the International Standards on Auditing (ISA) requires auditors…