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Open access Jul 2026

FraudDebate-Agent: A Multi-Agent LLM Framework with an Evidence-Based Debate Mechanism for Financial Statement Fraud Detection

The first use of an evidence-grounded debate mechanism for accounting fraud, which materially reduces LLM hallucination, is used and results over multiple seeds are reported to reflect real-world stochasticity and discuss limitations and cross-domain applications.

Xin-Ran Yue, Jing-Yun Yang, Wenhe Liu · 8 citations

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