{"id":"https://openalex.org/W4391094171","doi":"https://doi.org/10.1109/bigdata59044.2023.10386673","title":"Uncovering Inconsistencies and Contradictions in Financial Reports using Large Language Models","display_name":"Uncovering Inconsistencies and Contradictions in Financial Reports using Large Language Models","publication_year":2023,"publication_date":"2023-12-15","ids":{"openalex":"https://openalex.org/W4391094171","doi":"https://doi.org/10.1109/bigdata59044.2023.10386673"},"language":"en","primary_location":{"id":"doi:10.1109/bigdata59044.2023.10386673","is_oa":false,"landing_page_url":"https://doi.org/10.1109/bigdata59044.2023.10386673","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 IEEE International Conference on Big Data (BigData)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003368121","display_name":"Tobias Deu\u00dfer","orcid":"https://orcid.org/0000-0003-4685-0847"},"institutions":[{"id":"https://openalex.org/I4210144576","display_name":"Fraunhofer Institute for Intelligent Analysis and Information Systems","ror":"https://ror.org/04nc32781","country_code":"DE","type":"facility","lineage":["https://openalex.org/I4210144576","https://openalex.org/I4923324"]},{"id":"https://openalex.org/I135140700","display_name":"University of Bonn","ror":"https://ror.org/041nas322","country_code":"DE","type":"education","lineage":["https://openalex.org/I135140700"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Tobias Deu\u00dfer","raw_affiliation_strings":["University of Bonn,Bonn,Germany","Fraunhofer IAIS, Sankt Augustin, Germany","University of Bonn, Bonn, Germany"],"affiliations":[{"raw_affiliation_string":"University of Bonn,Bonn,Germany","institution_ids":["https://openalex.org/I135140700"]},{"raw_affiliation_string":"Fraunhofer IAIS, Sankt Augustin, Germany","institution_ids":["https://openalex.org/I4210144576"]},{"raw_affiliation_string":"University of Bonn, Bonn, Germany","institution_ids":["https://openalex.org/I135140700"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091957484","display_name":"David Leonhard","orcid":"https://orcid.org/0009-0002-4434-1889"},"institutions":[{"id":"https://openalex.org/I135140700","display_name":"University of Bonn","ror":"https://ror.org/041nas322","country_code":"DE","type":"education","lineage":["https://openalex.org/I135140700"]},{"id":"https://openalex.org/I4210144576","display_name":"Fraunhofer Institute for Intelligent Analysis and Information Systems","ror":"https://ror.org/04nc32781","country_code":"DE","type":"facility","lineage":["https://openalex.org/I4210144576","https://openalex.org/I4923324"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"David Leonhard","raw_affiliation_strings":["University of Bonn,Bonn,Germany","Fraunhofer IAIS, Sankt Augustin, Germany","University of Bonn, Bonn, Germany"],"affiliations":[{"raw_affiliation_string":"University of Bonn,Bonn,Germany","institution_ids":["https://openalex.org/I135140700"]},{"raw_affiliation_string":"Fraunhofer IAIS, Sankt Augustin, Germany","institution_ids":["https://openalex.org/I4210144576"]},{"raw_affiliation_string":"University of Bonn, Bonn, Germany","institution_ids":["https://openalex.org/I135140700"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081939611","display_name":"Lars Hillebrand","orcid":"https://orcid.org/0000-0002-5496-4177"},"institutions":[{"id":"https://openalex.org/I4210144576","display_name":"Fraunhofer Institute for Intelligent Analysis and Information Systems","ror":"https://ror.org/04nc32781","country_code":"DE","type":"facility","lineage":["https://openalex.org/I4210144576","https://openalex.org/I4923324"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Lars Hillebrand","raw_affiliation_strings":["Fraunhofer IAIS,Sankt Augustin,Germany"],"affiliations":[{"raw_affiliation_string":"Fraunhofer IAIS,Sankt Augustin,Germany","institution_ids":["https://openalex.org/I4210144576"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102998018","display_name":"Armin Berger","orcid":"https://orcid.org/0009-0003-1924-8401"},"institutions":[{"id":"https://openalex.org/I135140700","display_name":"University of Bonn","ror":"https://ror.org/041nas322","country_code":"DE","type":"education","lineage":["https://openalex.org/I135140700"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Armin Berger","raw_affiliation_strings":["University of Bonn,Bonn,Germany"],"affiliations":[{"raw_affiliation_string":"University of Bonn,Bonn,Germany","institution_ids":["https://openalex.org/I135140700"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084289640","display_name":"M. Ben Khaled","orcid":"https://orcid.org/0009-0008-6765-1373"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohamed Khaled","raw_affiliation_strings":["PricewaterhouseCoopers GmbH,Düsseldorf,Germany"],"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers GmbH,Düsseldorf,Germany","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5093760287","display_name":"Sarah Heiden","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sarah Heiden","raw_affiliation_strings":["PricewaterhouseCoopers GmbH,Düsseldorf,Germany"],"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers GmbH,Düsseldorf,Germany","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044214991","display_name":"Tim Dilmaghani","orcid":"https://orcid.org/0009-0003-9134-7746"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tim Dilmaghani","raw_affiliation_strings":["PricewaterhouseCoopers GmbH,Düsseldorf,Germany"],"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers GmbH,Düsseldorf,Germany","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037349423","display_name":"Bernd Kliem","orcid":"https://orcid.org/0009-0000-8222-6078"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bernd Kliem","raw_affiliation_strings":["PricewaterhouseCoopers GmbH,Düsseldorf,Germany"],"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers GmbH,Düsseldorf,Germany","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026553005","display_name":"R\u00fcdiger Loitz","orcid":"https://orcid.org/0009-0002-6947-9956"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R\u00fcdiger Loitz","raw_affiliation_strings":["PricewaterhouseCoopers GmbH,Düsseldorf,Germany"],"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers GmbH,Düsseldorf,Germany","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003875445","display_name":"Christian Bauckhage","orcid":"https://orcid.org/0000-0001-6615-2128"},"institutions":[{"id":"https://openalex.org/I135140700","display_name":"University of Bonn","ror":"https://ror.org/041nas322","country_code":"DE","type":"education","lineage":["https://openalex.org/I135140700"]},{"id":"https://openalex.org/I4210144576","display_name":"Fraunhofer Institute for Intelligent Analysis and Information Systems","ror":"https://ror.org/04nc32781","country_code":"DE","type":"facility","lineage":["https://openalex.org/I4210144576","https://openalex.org/I4923324"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Christian Bauckhage","raw_affiliation_strings":["University of Bonn,Bonn,Germany","Fraunhofer IAIS, Sankt Augustin, Germany","University of Bonn, Bonn, Germany"],"affiliations":[{"raw_affiliation_string":"University of Bonn,Bonn,Germany","institution_ids":["https://openalex.org/I135140700"]},{"raw_affiliation_string":"Fraunhofer IAIS, Sankt Augustin, Germany","institution_ids":["https://openalex.org/I4210144576"]},{"raw_affiliation_string":"University of Bonn, Bonn, Germany","institution_ids":["https://openalex.org/I135140700"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064201630","display_name":"Rafet Sifa","orcid":"https://orcid.org/0009-0004-6680-8210"},"institutions":[{"id":"https://openalex.org/I135140700","display_name":"University of Bonn","ror":"https://ror.org/041nas322","country_code":"DE","type":"education","lineage":["https://openalex.org/I135140700"]},{"id":"https://openalex.org/I4210144576","display_name":"Fraunhofer Institute for Intelligent Analysis and Information Systems","ror":"https://ror.org/04nc32781","country_code":"DE","type":"facility","lineage":["https://openalex.org/I4210144576","https://openalex.org/I4923324"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Rafet Sifa","raw_affiliation_strings":["University of Bonn,Bonn,Germany","University of Bonn, Bonn, Germany","Fraunhofer IAIS, Sankt Augustin, Germany"],"affiliations":[{"raw_affiliation_string":"University of Bonn,Bonn,Germany","institution_ids":["https://openalex.org/I135140700"]},{"raw_affiliation_string":"University of Bonn, Bonn, Germany","institution_ids":["https://openalex.org/I135140700"]},{"raw_affiliation_string":"Fraunhofer IAIS, Sankt Augustin, Germany","institution_ids":["https://openalex.org/I4210144576"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":11,"corresponding_author_ids":["https://openalex.org/A5003368121"],"corresponding_institution_ids":["https://openalex.org/I135140700","https://openalex.org/I4210144576"],"apc_list":null,"apc_paid":null,"fwci":1.2437,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.84308691,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"2814","last_page":"2822"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10028","display_name":"Topic Modeling","score":0.9977999925613403,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10028","display_name":"Topic Modeling","score":0.9977999925613403,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10664","display_name":"Sentiment Analysis and Opinion Mining","score":0.9941999912261963,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9835000038146973,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.776033878326416},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7392457723617554},{"id":"https://openalex.org/keywords/paragraph","display_name":"Paragraph","score":0.7353768944740295},{"id":"https://openalex.org/keywords/process","display_name":"Process (computing)","score":0.6039514541625977},{"id":"https://openalex.org/keywords/task","display_name":"Task (project management)","score":0.5735923051834106},{"id":"https://openalex.org/keywords/identification","display_name":"Identification (biology)","score":0.562467098236084},{"id":"https://openalex.org/keywords/embedding","display_name":"Embedding","score":0.5579099655151367},{"id":"https://openalex.org/keywords/cluster-analysis","display_name":"Cluster analysis","score":0.553682267665863},{"id":"https://openalex.org/keywords/component","display_name":"Component (thermodynamics)","score":0.48136383295059204},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.3689113259315491},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.30525463819503784},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.28842347860336304},{"id":"https://openalex.org/keywords/programming-language","display_name":"Programming language","score":0.08230292797088623},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.06785833835601807}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.776033878326416},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7392457723617554},{"id":"https://openalex.org/C2777206241","wikidata":"https://www.wikidata.org/wiki/Q194431","display_name":"Paragraph","level":2,"score":0.7353768944740295},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.6039514541625977},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.5735923051834106},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.562467098236084},{"id":"https://openalex.org/C41608201","wikidata":"https://www.wikidata.org/wiki/Q980509","display_name":"Embedding","level":2,"score":0.5579099655151367},{"id":"https://openalex.org/C73555534","wikidata":"https://www.wikidata.org/wiki/Q622825","display_name":"Cluster analysis","level":2,"score":0.553682267665863},{"id":"https://openalex.org/C168167062","wikidata":"https://www.wikidata.org/wiki/Q1117970","display_name":"Component (thermodynamics)","level":2,"score":0.48136383295059204},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.3689113259315491},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.30525463819503784},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.28842347860336304},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.08230292797088623},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.06785833835601807},{"id":"https://openalex.org/C201995342","wikidata":"https://www.wikidata.org/wiki/Q682496","display_name":"Systems engineering","level":1,"score":0.0},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1109/bigdata59044.2023.10386673","is_oa":false,"landing_page_url":"https://doi.org/10.1109/bigdata59044.2023.10386673","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 IEEE International Conference on Big Data (BigData)","raw_type":"proceedings-article"},{"id":"pmh:oai:publica.fraunhofer.de:publica/459340","is_oa":false,"landing_page_url":"https://publica.fraunhofer.de/handle/publica/459340","pdf_url":null,"source":{"id":"https://openalex.org/S4306400318","display_name":"Fraunhofer-Publica (Fraunhofer-Gesellschaft)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4923324","host_organization_name":"Fraunhofer-Gesellschaft","host_organization_lineage":["https://openalex.org/I4923324"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"conference paper"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320311649","display_name":"Ministry of Education","ror":"https://ror.org/036nq5137"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W151377110","https://openalex.org/W2130158090","https://openalex.org/W2251894603","https://openalex.org/W2768611535","https://openalex.org/W2797923083","https://openalex.org/W2965373594","https://openalex.org/W2973794125","https://openalex.org/W2985884876","https://openalex.org/W3008866797","https://openalex.org/W3035204084","https://openalex.org/W3124687886","https://openalex.org/W3129576130","https://openalex.org/W3150870318","https://openalex.org/W3157712880","https://openalex.org/W3195248505","https://openalex.org/W3204613796","https://openalex.org/W4207069485","https://openalex.org/W4226086148","https://openalex.org/W4226399820","https://openalex.org/W4287100468","https://openalex.org/W4296473161","https://openalex.org/W4306962661","https://openalex.org/W4311642023","https://openalex.org/W4313007903","https://openalex.org/W4313436103","https://openalex.org/W4317905944","https://openalex.org/W4322718191","https://openalex.org/W4323825842","https://openalex.org/W4327644079","https://openalex.org/W4328029021","https://openalex.org/W4360764576","https://openalex.org/W4360765003","https://openalex.org/W4376623050","https://openalex.org/W4384304007","https://openalex.org/W4384918448","https://openalex.org/W4385574047","https://openalex.org/W4385595254","https://openalex.org/W4385718034","https://openalex.org/W4385890215","https://openalex.org/W4392943373","https://openalex.org/W6618569401","https://openalex.org/W6633430806","https://openalex.org/W6755207826","https://openalex.org/W6766668698","https://openalex.org/W6766673545","https://openalex.org/W6768021236","https://openalex.org/W6778381105","https://openalex.org/W6782990278","https://openalex.org/W6790978476","https://openalex.org/W6797661591","https://openalex.org/W6811129797","https://openalex.org/W6847118041","https://openalex.org/W6850625674","https://openalex.org/W6854866820"],"related_works":["https://openalex.org/W2377059580","https://openalex.org/W127000293","https://openalex.org/W4200355488","https://openalex.org/W3215892509","https://openalex.org/W2928616779","https://openalex.org/W2412592434","https://openalex.org/W2010523086","https://openalex.org/W4244602709","https://openalex.org/W594987446","https://openalex.org/W2012131063"],"abstract_inverted_index":{"Correct":[0],"identification":[1],"and":[2,6,21,35,54,74,88],"correction":[3],"of":[4,15,76],"contradictions":[5],"inconsistencies":[7],"within":[8,59],"financial":[9,90],"reports":[10],"constitute":[11],"a":[12,28,60,86],"fundamental":[13],"component":[14],"the":[16,72,77,82],"audit":[17],"process.":[18],"To":[19],"streamline":[20],"automate":[22],"this":[23],"critical":[24],"task,":[25],"we":[26],"introduce":[27],"novel":[29],"approach":[30,45],"leveraging":[31],"large":[32],"language":[33],"models":[34],"an":[36],"embedding-based":[37],"paragraph":[38],"clustering":[39],"methodology.":[40],"This":[41],"paper":[42],"assesses":[43],"our":[44],"across":[46],"three":[47],"distinct":[48],"datasets,":[49],"including":[50],"two":[51],"annotated":[52],"datasets":[53],"one":[55],"unannotated":[56],"dataset,":[57],"all":[58],"zero-shot":[61],"framework.":[62],"Our":[63],"findings":[64],"reveal":[65],"highly":[66],"promising":[67],"results":[68],"that":[69],"significantly":[70],"enhance":[71],"effectiveness":[73],"efficiency":[75],"auditing":[78],"process,":[79],"ultimately":[80],"reducing":[81],"time":[83],"required":[84],"for":[85],"thorough":[87],"reliable":[89],"report":[91],"audit.":[92]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3}],"updated_date":"2026-03-09T08:58:05.943551","created_date":"2025-10-10T00:00:00"}