Beyond simple red flags: How AI is changing financial misreporting detection

Beyond simple red flags: How AI is changing financial misreporting detection

These slides were presented at the the 43rd Annual Meeting of the International Accounting Research Association hosted at Nagoya University in October 2026. They cover my thoughts on using AI and machine learning to improve the impact of research on misreporting detection. These slides relate to two working papers (not yet publicly available):

  1. Financial Misreporting Heterogeneity
  2. RESTATE: REwriting-based Stress Testing of Adversarial Text Evasion in Financial Fraud Detection

Slides are available in an interactive web-based format (reveal.js) and as a pdf.

revealjs pdf