{"id":"https://openalex.org/W4416196652","doi":"https://doi.org/10.1145/3768292.3770383","title":"AuditAgent: Expert-Guided Multi-Agent Reasoning for Cross-Document Fraudulent Evidence Discovery","display_name":"AuditAgent: Expert-Guided Multi-Agent Reasoning for Cross-Document Fraudulent Evidence Discovery","publication_year":2025,"publication_date":"2025-11-14","ids":{"openalex":"https://openalex.org/W4416196652","doi":"https://doi.org/10.1145/3768292.3770383"},"language":null,"primary_location":{"id":"doi:10.1145/3768292.3770383","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3768292.3770383","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 6th ACM International Conference on AI in Finance","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/A5113216514","display_name":"Songran Bai","orcid":"https://orcid.org/0009-0003-3651-277X"},"institutions":[{"id":"https://openalex.org/I19820366","display_name":"Chinese Academy of Sciences","ror":"https://ror.org/034t30j35","country_code":"CN","type":"government","lineage":["https://openalex.org/I19820366"]},{"id":"https://openalex.org/I4210112150","display_name":"Institute of Automation","ror":"https://ror.org/022c3hy66","country_code":"CN","type":"facility","lineage":["https://openalex.org/I19820366","https://openalex.org/I4210112150"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Songran Bai","raw_affiliation_strings":["State Key Laboratory of Multimodal Artificial Intelligence Systems, Institute of Automation, Chinese Academy of Sciences, Beijing, China"],"affiliations":[{"raw_affiliation_string":"State Key Laboratory of Multimodal Artificial Intelligence Systems, Institute of Automation, Chinese Academy of Sciences, Beijing, China","institution_ids":["https://openalex.org/I4210112150","https://openalex.org/I19820366"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040323946","display_name":"Bingzhe Wu","orcid":"https://orcid.org/0000-0001-9598-7642"},"institutions":[{"id":"https://openalex.org/I180726961","display_name":"Shenzhen University","ror":"https://ror.org/01vy4gh70","country_code":"CN","type":"education","lineage":["https://openalex.org/I180726961"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Bingzhe Wu","raw_affiliation_strings":["Shenzhen University, Shenzhen, China"],"affiliations":[{"raw_affiliation_string":"Shenzhen University, Shenzhen, China","institution_ids":["https://openalex.org/I180726961"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5066656205","display_name":"Yiwei Zhang","orcid":"https://orcid.org/0009-0003-5218-223X"},"institutions":[{"id":"https://openalex.org/I180726961","display_name":"Shenzhen University","ror":"https://ror.org/01vy4gh70","country_code":"CN","type":"education","lineage":["https://openalex.org/I180726961"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yiwei Zhang","raw_affiliation_strings":["Shenzhen University, Shenzhen, China"],"affiliations":[{"raw_affiliation_string":"Shenzhen University, Shenzhen, China","institution_ids":["https://openalex.org/I180726961"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065240222","display_name":"Chengke Wu","orcid":"https://orcid.org/0000-0001-9976-1253"},"institutions":[{"id":"https://openalex.org/I19820366","display_name":"Chinese Academy of Sciences","ror":"https://ror.org/034t30j35","country_code":"CN","type":"government","lineage":["https://openalex.org/I19820366"]},{"id":"https://openalex.org/I4210145761","display_name":"Shenzhen Institutes of Advanced Technology","ror":"https://ror.org/04gh4er46","country_code":"CN","type":"facility","lineage":["https://openalex.org/I19820366","https://openalex.org/I4210145761"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Chengke Wu","raw_affiliation_strings":["Shenzhen Institute of Advanced Technology, Chinese Academy of Sciences, Shenzhen, China"],"affiliations":[{"raw_affiliation_string":"Shenzhen Institute of Advanced Technology, Chinese Academy of Sciences, Shenzhen, China","institution_ids":["https://openalex.org/I4210145761","https://openalex.org/I19820366"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044689658","display_name":"Xiaolong Zheng","orcid":"https://orcid.org/0000-0003-0405-5458"},"institutions":[{"id":"https://openalex.org/I19820366","display_name":"Chinese Academy of Sciences","ror":"https://ror.org/034t30j35","country_code":"CN","type":"government","lineage":["https://openalex.org/I19820366"]},{"id":"https://openalex.org/I4210112150","display_name":"Institute of Automation","ror":"https://ror.org/022c3hy66","country_code":"CN","type":"facility","lineage":["https://openalex.org/I19820366","https://openalex.org/I4210112150"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xiaolong Zheng","raw_affiliation_strings":["State Key Laboratory of Multimodal Artificial Intelligence Systems, Institute of Automation, Chinese Academy of Sciences, Beijing, China"],"affiliations":[{"raw_affiliation_string":"State Key Laboratory of Multimodal Artificial Intelligence Systems, Institute of Automation, Chinese Academy of Sciences, Beijing, China","institution_ids":["https://openalex.org/I4210112150","https://openalex.org/I19820366"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044789188","display_name":"Yaze Yuan","orcid":"https://orcid.org/0009-0007-8785-5704"},"institutions":[{"id":"https://openalex.org/I20231570","display_name":"Peking University","ror":"https://ror.org/02v51f717","country_code":"CN","type":"education","lineage":["https://openalex.org/I20231570"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yaze Yuan","raw_affiliation_strings":["School of Mathematical Sciences, Peking University, Beijing, China"],"affiliations":[{"raw_affiliation_string":"School of Mathematical Sciences, Peking University, Beijing, China","institution_ids":["https://openalex.org/I20231570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012994943","display_name":"Ke Wu","orcid":"https://orcid.org/0000-0002-8118-8011"},"institutions":[{"id":"https://openalex.org/I3045169105","display_name":"Southern University of Science and Technology","ror":"https://ror.org/049tv2d57","country_code":"CN","type":"education","lineage":["https://openalex.org/I3045169105"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Ke Wu","raw_affiliation_strings":["Southern University of Science and Technology, Shenzhen, China"],"affiliations":[{"raw_affiliation_string":"Southern University of Science and Technology, Shenzhen, China","institution_ids":["https://openalex.org/I3045169105"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100393871","display_name":"Jianqiang Li","orcid":"https://orcid.org/0000-0002-2208-962X"},"institutions":[{"id":"https://openalex.org/I180726961","display_name":"Shenzhen University","ror":"https://ror.org/01vy4gh70","country_code":"CN","type":"education","lineage":["https://openalex.org/I180726961"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jianqiang Li","raw_affiliation_strings":["Shenzhen University, Shenzhen, China"],"affiliations":[{"raw_affiliation_string":"Shenzhen University, Shenzhen, China","institution_ids":["https://openalex.org/I180726961"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":8,"corresponding_author_ids":["https://openalex.org/A5113216514"],"corresponding_institution_ids":["https://openalex.org/I19820366","https://openalex.org/I4210112150"],"apc_list":null,"apc_paid":null,"fwci":2.4849,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.92199102,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.40049999952316284,"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/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.40049999952316284,"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/T12026","display_name":"Explainable Artificial Intelligence (XAI)","score":0.0877000018954277,"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/T10028","display_name":"Topic Modeling","score":0.08020000159740448,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6215999722480774},{"id":"https://openalex.org/keywords/aggregate","display_name":"Aggregate (composite)","score":0.5142999887466431},{"id":"https://openalex.org/keywords/domain","display_name":"Domain (mathematical analysis)","score":0.4814000129699707},{"id":"https://openalex.org/keywords/enforcement","display_name":"Enforcement","score":0.4327000081539154},{"id":"https://openalex.org/keywords/benchmark","display_name":"Benchmark (surveying)","score":0.4311999976634979},{"id":"https://openalex.org/keywords/precision-and-recall","display_name":"Precision and recall","score":0.3747999966144562},{"id":"https://openalex.org/keywords/financial-statement","display_name":"Financial statement","score":0.3375999927520752}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6215999722480774},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5679000020027161},{"id":"https://openalex.org/C4679612","wikidata":"https://www.wikidata.org/wiki/Q866298","display_name":"Aggregate (composite)","level":2,"score":0.5142999887466431},{"id":"https://openalex.org/C36503486","wikidata":"https://www.wikidata.org/wiki/Q11235244","display_name":"Domain (mathematical analysis)","level":2,"score":0.4814000129699707},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.4327000081539154},{"id":"https://openalex.org/C185798385","wikidata":"https://www.wikidata.org/wiki/Q1161707","display_name":"Benchmark (surveying)","level":2,"score":0.4311999976634979},{"id":"https://openalex.org/C81669768","wikidata":"https://www.wikidata.org/wiki/Q2359161","display_name":"Precision and recall","level":2,"score":0.3747999966144562},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.3375999927520752},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.329800009727478},{"id":"https://openalex.org/C76073288","wikidata":"https://www.wikidata.org/wiki/Q1337875","display_name":"Financial risk","level":2,"score":0.3287000060081482},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.29829999804496765},{"id":"https://openalex.org/C100660578","wikidata":"https://www.wikidata.org/wiki/Q18733","display_name":"Recall","level":2,"score":0.2971000075340271},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.2962000072002411},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29490000009536743},{"id":"https://openalex.org/C195344581","wikidata":"https://www.wikidata.org/wiki/Q2555318","display_name":"Automated reasoning","level":2,"score":0.2939999997615814},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.2915000021457672},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2858000099658966},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.28439998626708984},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.27079999446868896},{"id":"https://openalex.org/C2778023277","wikidata":"https://www.wikidata.org/wiki/Q321703","display_name":"Premise","level":2,"score":0.26669999957084656},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.25540000200271606}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3768292.3770383","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3768292.3770383","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 6th ACM International Conference on AI in Finance","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W2021993444","https://openalex.org/W2233432318","https://openalex.org/W2772202093","https://openalex.org/W2890473324","https://openalex.org/W3092415316","https://openalex.org/W3121506940","https://openalex.org/W3174986053","https://openalex.org/W3182437200","https://openalex.org/W3186924568","https://openalex.org/W3202629264","https://openalex.org/W4205471456","https://openalex.org/W4205508242","https://openalex.org/W4210971965","https://openalex.org/W4224310918","https://openalex.org/W4289947792","https://openalex.org/W4297347671","https://openalex.org/W4312108492","https://openalex.org/W4313420496","https://openalex.org/W4385573185","https://openalex.org/W4389106967","https://openalex.org/W4391828195","https://openalex.org/W4391876619","https://openalex.org/W4392672475","https://openalex.org/W4393065402","https://openalex.org/W4400528558","https://openalex.org/W4402670994","https://openalex.org/W4402671590","https://openalex.org/W4404781754","https://openalex.org/W4404782824","https://openalex.org/W4408343493","https://openalex.org/W4411119522","https://openalex.org/W4411630253","https://openalex.org/W4415796224"],"related_works":[],"abstract_inverted_index":{"Financial":[0],"fraud":[1,45,126],"detection":[2,127],"in":[3,43,97,128],"real-world":[4,130],"scenarios":[5],"presents":[6],"significant":[7],"challenges":[8],"due":[9],"to":[10,79],"the":[11,60,114],"subtlety":[12],"and":[13,55,75,82,100,119],"dispersion":[14],"of":[15,116],"evidence":[16,40],"across":[17],"complex,":[18],"multi-year":[19],"financial":[20,44,56,109,125],"disclosures.":[21],"In":[22],"this":[23],"work,":[24],"we":[25],"introduce":[26],"a":[27,71,103],"novel":[28],"multi-agent":[29],"reasoning":[30,118],"framework":[31],"AuditAgent,":[32],"enhanced":[33],"with":[34],"auditing":[35],"domain":[36],"expertise,":[37],"for":[38,106,122],"fine-grained":[39],"chain":[41],"localization":[42],"cases.":[46],"Leveraging":[47],"an":[48],"expert-annotated":[49],"dataset":[50,120],"constructed":[51],"from":[52],"enforcement":[53],"documents":[54],"reports":[57],"released":[58],"by":[59],"China":[61],"Securities":[62],"Regulatory":[63],"Commission,":[64],"our":[65,90],"approach":[66],"integrates":[67],"subject-level":[68],"risk":[69],"priors,":[70],"hybrid":[72],"retrieval":[73],"strategy,":[74],"specialized":[76],"agent":[77],"modules":[78],"efficiently":[80],"identify":[81],"aggregate":[83],"cross-report":[84],"evidence.":[85],"Extensive":[86],"experiments":[87],"demonstrate":[88],"that":[89],"method":[91],"substantially":[92],"outperforms":[93],"General-Purpose":[94],"Agent":[95],"paradigm":[96],"both":[98],"recall":[99],"interpretability,":[101],"establishing":[102],"new":[104],"benchmark":[105],"automated,":[107],"transparent":[108],"forensics.":[110],"Our":[111],"results":[112],"highlight":[113],"value":[115],"domain-specific":[117],"construction":[121],"advancing":[123],"robust":[124],"practical,":[129],"regulatory":[131],"applications.":[132]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-03-27T05:58:40.876381","created_date":"2025-11-14T00:00:00"}