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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…
Model Zoos: A Dataset of Diverse Populations of Neural Network Models
Konstantin Schürholt, Diyar Taskiran, Boris Knyazev +2
In the last years, neural networks (NN) have evolved from laboratory environments to the state-of-the-art for many real-world problems. It was shown that NN models (i.e., their wei…
Hyper-Representations as Generative Models: Sampling Unseen Neural Network Weights
Konstantin Schürholt, Boris Knyazev, Xavier Giró-i-Nieto +1
Learning representations of neural network weights given a model zoo is an emerging and challenging area with many potential applications from model inspection, to neural architect…
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…
Generative Data Augmentation Guided by Triplet Loss for Speech Emotion Recognition
Shijun Wang, Hamed Hemati, Jón Guðnason +1
Speech Emotion Recognition (SER) is crucial for human-computer interaction but still remains a challenging problem because of two major obstacles: data scarcity and imbalance. Many…
Hyper-Representations for Pre-Training and Transfer Learning
Konstantin Schürholt, Boris Knyazev, Xavier Giró-i-Nieto +1
Learning representations of neural network weights given a model zoo is an emerging and challenging area with many potential applications from model inspection, to neural architect…