Search Results for author: Bernd Reimer

Found 4 papers, 2 papers with code

Learning Sampling in Financial Statement Audits using Vector Quantised Autoencoder Neural Networks

no code implementations6 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'.

Adversarial Learning of Deepfakes in Accounting

no code implementations9 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.

Adversarial Attack ERP

Detection of Accounting Anomalies in the Latent Space using Adversarial Autoencoder Neural Networks

4 code implementations2 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.

Detection of Anomalies in Large Scale Accounting Data using Deep Autoencoder Networks

4 code implementations15 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.

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