Adversarial Learning of Deepfakes in Accounting
Abstract
Nowadays, organizations collect vast quantities of accounting relevant transactions, referred to as 'journal entries', in 'Enterprise Resource Planning' (ERP) systems. The aggregation of those entries ultimately defines an organization's financial statement. To detect potential misstatements and fraud, international audit standards demand auditors to directly assess journal entries using 'Computer Assisted AuditTechniques' (CAATs). At the same...
Paper Details
Title
Adversarial Learning of Deepfakes in Accounting
Published Date
Dec 13, 2019
Journal
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