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
· Mathematics · 8 citations