Study evaluates financial misstatement detection methods, highlighting evaluation process impact.
problem Detecting financial reports with high misstatement risk.
method Proposes a new, realistic evaluation framework focusing on misstatement rarity, time dimension, and detection latency.
result Evaluation process significantly impacts system performance, revealing model and feature type effectiveness.
Corrected misstatements about invariant rank in ECS manifold papers.
problem Misstated invariant rank (d=1 instead of d=2) in several papers on ECS manifolds.
method Identified the class of examples with d=1, explained why d=2, and listed corrections.
result Corrected papers to accurately state d=2 for ECS manifolds.
Neural networks help auditors efficiently assess financial statements by learning underlying data patterns.
problem Efficiently auditing large volumes of financial statements and journal entries.
method Vector Quantised-Variational Autoencoder (VQ-VAE) neural networks.
result VQ-VAE neural networks can learn a quantized representation of accounting data, uncovering latent factors and providing a representative audit sample.
RLFA estimates misstated monetary fraction with weighted sampling without replacement.
problem Estimating misstated monetary fraction with given accuracy and confidence.
method Developed new confidence sequences for weighted average of unknown values using randomized weighted sampling and side information.
result Adaptive methods improve accuracy of estimates based on side information's predictive power.
We revisit the linearization theorems for proper Lie groupoids around general orbits (statements and proofs). In the the fixed point case (known as Zung's theorem) we give a shorter and more geometric proof, based on a Moser deformation argument. The passing to general orbits (Weinstein) is given a more conceptual inte…
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 au…
We study actions of finitely generated groups on $\bbR$-trees under some stability hypotheses. We prove that either the group splits over some controlled subgroup (fixing an arc in particular), or the action can be obtained by gluing together actions of simple types: actions on simplicial trees, actions on lines, and a…
The policy gradient theorem describes the gradient of the expected discounted return with respect to an agent's policy parameters. However, most policy gradient methods drop the discount factor from the state distribution and therefore do not optimize the discounted objective. What do they optimize instead? This has be…
We discuss martingales, detrending data, and the efficient market hypothesis for stochastic processes x(t) with arbitrary diffusion coefficients D(x,t). Beginning with x-independent drift coefficients R(t) we show that Martingale stochastic processes generate uncorrelated, generally nonstationary increments. Generally,…
We investigated publicly reported security breaches of internal controls in corporate systems to determine whether SOX assessments are information bearing with respect to breaches which can lead to materially significant losses and misstatements. SOX Section 404 adverse decisions on effectiveness of controls occurred i…
New link detection results using closures of 3-braids.
problem Link detection using homology theories.
method Closure operations on 3-braids and homology theories.
result Detection of specific links using link Floer homology, Khovanov homology, and annular Khovanov homology.
Deep learning improves anomaly detection across various fields.
problem Detecting anomalies in data with advanced approaches.
method Survey of deep learning methods for anomaly detection.
result Advancements in deep anomaly detection address unique challenges.
Graph energy helps detect communities in networks better than traditional methods.
problem Detecting communities in sparse networks where traditional methods fail.
method Using graph energy based on the full spectrum of adjacency matrices.
result The difference in graph energy between a planted partition model and an Erdős--Rényi network has a distinct transition at the detectability threshold.
Monitoring gas turbine combustors health, in particular, early detecting abnormal behaviors and incipient faults, is critical in ensuring gas turbines operating efficiently and in preventing costly unplanned maintenance. One popular means of detecting combustor abnormalities is through continuously monitoring exhaust g…
Develops slope detection for 3-manifolds with torus boundaries.
problem Determining slopes on the boundary of 3-manifolds with torus boundaries.
method Introduces order-detection and representation-detection of slopes, proving their equivalence.
result Shows how slopes' behavior changes with cabling, improving previous results.
2DSig-Detect detects adversarial perturbations in images.
problem Adversarial attacks degrade image model performance.
method 2D-signature embedded semi-supervised framework using rough path theory.
result 2DSig-Detect outperforms other methods in detecting adversarial perturbations.
Develops a method to detect changes in linear systems with temporal correlations.
problem Detect abrupt changes in time series data with temporal correlations.
method Data-dependent threshold for online change point detection in linear dynamical systems.
result Achieves a pre-specified upper bound on the probability of false alarms and provides a finite-sample-based bound for detection probability.
Tackles the computational hardness of HPC detection, conjecturing equivalence to PC detection.
problem Computational hardness of hypergraphic planted clique detection.
method No specific method mentioned; focuses on conjecturing equivalence.
result Equivalence of computational hardness between HPC and PC detection.
Real-time fuel leakage detection framework MOCPD improves accuracy.
problem Early detection of fuel leakage to prevent hazards and losses.
method Memory-based Online Change Point Detection (MOCPD) framework.
result MOCPD outperforms baseline methods in detection accuracy.
Study on detecting hierarchical community structures in networks.
problem Detecting hierarchical community structures in networks.
method Analysis of planted hierarchies of partitions in networks, identifying additional detectability phases.
result There are additional phases in which the presence of multiple consistent partitions can either help or hinder detection of hierarchical structures.
Deep object detection improves mitotic nucleus detection in breast cancer biopsies.
problem Challenges in automated mitotic nucleus detection in breast cancer histopathological images.
method Adapted Mask R-CNN for deep object detection, initially selects candidate regions with maximum recall, refines them with multi-object loss function.
result Improved discrimination ability (F-score of 0.86) and significant precision (0.86) for mitotic nuclei compared to two-stage models.
ECAD detects anomalies without data exchangeability, improving traffic flow detection.
problem Detecting anomalies in spatio-temporal data with missing values.
method ECAD uses conformal prediction to wrap around any regression algorithm, controlling Type-I error without data exchangeability.
result ECAD outperforms other methods in detecting anomalous traffic flow.
Autonomous driving requires 3D perception of vehicles and other objects in the in environment. Much of the current methods support 2D vehicle detection. This paper proposes a flexible pipeline to adopt any 2D detection network and fuse it with a 3D point cloud to generate 3D information with minimum changes of the 2D d…
PAC-Wrap provides provable guarantees for semi-supervised anomaly detection.
problem Ensuring reliable anomaly detection in safety-critical applications.
method PAC-Wrap wraps around existing anomaly detection methods to provide PAC guarantees.
result PAC-Wrap effectively provides rigorous guarantees for various anomaly detectors.
Phase Modulation on the Hypersphere (PMH) is a power efficient modulation scheme for the \textit{load-modulated} multiple-input multiple-output (MIMO) transmitters with central power amplifiers (CPA). However, it is difficult to obtain the precise channel state information (CSI), and the traditional optimal maximum lik…
This paper offers a distribution-free method for post-detection changepoint localization.
problem Locating the exact time of a change in distribution after a sequential detection procedure.
method A distribution-free framework using conformal test martingales for sequential change detection and post-detection inference.
result Valid post-detection coverage guarantees and non-asymptotic bounds on confidence set size.
The study defines backdoor detection in ML and proves its infeasibility.
problem Backdoor detection in machine learning systems.
method Formal statistical definition and analysis of feasibility.
result Backdoor detection is impossible except for very small alphabet sizes.
Detects data drift in deep learning models using neural embeddings.
problem Detecting changes in data distribution in deep learning models.
method Formulates drift detection in a sequential decision framework and introduces a loss function to balance false alarms and quick detection.
result Demonstrates improved ability to balance false alarms and quick detection in change detection.
It follows from earlier work of Silver-Williams and the authors that twisted Alexander polynomials detect the unknot and the Hopf link. We now show that twisted Alexander polynomials also detect the trefoil and the figure-8 knot, that twisted Alexander polynomials detect whether a link is split and that twisted Alexand…
This research identifies flaws in drift detection methods and creates adversarial data streams to exploit them.
problem The challenge of detecting data distribution changes (drift) in real-time systems.
method Developed adversarial data streams to show weaknesses in existing drift detection schemes.
result Demonstrated that common drift detection methods can be fooled by adversarial data streams.
Multimodal deep learning improves flaw detection in software programs.
problem Current flaw detection relies on single software representations.
method Adapted multimodal deep learning models for flaw detection.
result Multimodal models outperform traditional deep learning models.
New method detects OOD samples using neural network trajectories.
problem Lack of comprehensive layer exploration in OOD detection.
method Functional data perspective, analyzing sample trajectories through multi-layer classifier.
result Empirically validated as effective compared to state-of-the-art methods.
Proposes OCGNN for detecting anomalies in graph data.
problem Detecting anomalies in graph-structured data.
method One Class Graph Neural Network (OCGNN) combining Graph Neural Networks and one-class classification.
result Significant improvements in anomaly detection compared to baselines.
Early detection of cyber-attacks is crucial for a safe and reliable operation of the smart grid. In the literature, outlier detection schemes making sample-by-sample decisions and online detection schemes requiring perfect attack models have been proposed. In this paper, we formulate the online attack/anomaly detection…
A method detects vehicles far from tunnel CCTV using AI.
problem Tunnel CCTV's height limits detection of far-away vehicles.
method Object detection algorithm with inverse perspective transform.
result Deep learning model trained on warped images detects vehicles more accurately.
A novel semi-supervised outlier detection model detects anomalies with few labels.
problem Efficiently detecting group anomalies with limited labeled data.
method RCC-Dual-GAN model that combines RCC and M-GAN components for semi-supervised outlier detection.
result Significantly improved accuracy in outlier detection with few labeled anomalies.
The paper explores how model complexity affects OOD detection performance.
problem Ensuring reliability and safety of machine learning systems through OOD detection.
method Investigates the relationship between model capacity and OOD detection performance using empirical and theoretical analysis.
result The Double Descent phenomenon is observed in post-hoc OOD detection, indicating that overparameterization can enhance OOD detection.
Survey categorizes time series anomaly detection methods.
problem Need for anomaly detection in time series data.
method Process-centric taxonomy of anomaly detection methods.
result Meta-analysis of time series anomaly detection trends.
Improved YOLOv5 model detects mask-wearing with enhanced accuracy.
problem Detecting mask-wearing in high traffic public places.
method Improved YOLOv5l with Multi-Head Attentional Self-Convolution, Swin Transformer Block, I-CBAM module, and enhanced feature fusion.
result 1.1% improvement in mAP(0.5) and 1.3% improvement in mAP(0.5:0.95) compared to YOLOv5l.
New algorithm detects changes in high-dimensional data with mean and variance.
problem Challenges in detecting changes in high-dimensional data with mean and variance.
method Complete graph-based approach to detect changes of mean and variance from low to high-dimensional online data.
result The proposed method outperforms existing methods in terms of detection power.
New link detection results using knot and link Floer homology.
problem Detecting specific links and knots using Floer homology.
method Inspired by Khovanov homology, uses knot and link Floer homology.
result Detects specific links and knots with high precision.
Study examines how discretization affects anomaly detection in datasets.
problem Detecting six types of anomalies in datasets using different discretization methods.
method Conducted experiments with SECODA, a general-purpose algorithm for unsupervised anomaly detection.
result Different discretization methods favor the discovery of certain anomaly types.
Khovanov homology detects specific links.
problem Detecting specific links using Khovanov homology.
method Using Z/2-coefficients, proving detection of specific links.
result Khovanov homology detects L7n1 and a trefoil with meridian union.
A novel unsupervised outlier detection method using Randomized PCA Forest.
problem Unsupervised outlier detection in datasets.
method Randomized Principal Component Analysis (RPCA) Forest for deriving an outlier score.
result Superior performance compared to classical and state-of-the-art methods.
ADSAGE detects anomalies in graph edge sequences for insider threat detection.
problem Detecting insider threats in fine-grained audit logs using graph and text features.
method Anomaly detection at edge level, supporting numeric, categorical, and text attributes.
result ADSAGE detects anomalies in authentications and email communications effectively.
ARIMA model detects credit card fraud in unbalanced datasets.
problem Unsupervised credit card fraud detection in unbalanced datasets.
method ARIMA model applied to customer spending patterns for anomaly detection.
result ARIMA model outperforms benchmark anomaly detection methods.
Hierarchical GANs reduce anomaly detection costs.
problem Balancing anomaly detection accuracy and sampling costs.
method Hierarchical GANs for nonuniform sampling and buffer zones.
result Proposed GAN-based detector outperforms baseline in detection delay and average cost of error.
Deep semi-supervised anomaly detection improves fraud detection in financial markets.
problem Detecting fraud in high-frequency financial data with limited labeled examples.
method Evaluation of Deep Semi-Supervised Anomaly Detection (Deep SAD) on proprietary limit order book data.
result Deep SAD significantly improves fraud detection accuracy with minimal labeled data.