no code implementations • 6 Aug 2020 • Marco Schreyer, Timur Sattarov, Anita Gierbl, Bernd Reimer, Damian Borth
The audit of financial statements is designed to collect reasonable assurance that an issued statement is free from material misstatement 'true and fair presentation'.
no code implementations • 9 Oct 2019 • Marco Schreyer, Timur Sattarov, Bernd Reimer, Damian Borth
Second, we show that adversarial autoencoder neural networks are capable of learning a human interpretable model of journal entries that disentangles the entries latent generative factors.
4 code implementations • 2 Aug 2019 • Marco Schreyer, Timur Sattarov, Christian Schulze, Bernd Reimer, Damian Borth
We demonstrate that such artificial neural networks are capable of learning a semantic meaningful representation of real-world journal entries.
4 code implementations • 15 Sep 2017 • Marco Schreyer, Timur Sattarov, Damian Borth, Andreas Dengel, Bernd Reimer
Learning to detect fraud in large-scale accounting data is one of the long-standing challenges in financial statement audits or fraud investigations.