... for auditing tasks that demand greater accountability and that involve complex decision-making processes. In this paper, we explore the implementation of explainable AI (XAI) through a fraud detection use case and demonstrate how integrating an explainability layer using XAI can improve the interpretability...

... by Editor Denise Dickins. 13 08 2022 15 12 2022 17 12 2022 2023 audit evidence audit quality fraud detection misstatement omission bias omission strategy Although independent auditors are explicitly charged with detecting material misstatements, “whether caused...

... sample sizes and, consequently, reduced their profit. March 2013 July 2013 2013 audit penalty fraud detection legal liability In the wake of audit failures around the new millennium, regulators and politicians considered many reforms intended to enhance auditors' efforts...