Open access
2026
An Evidence-Driven Hybrid Architecture for Financial Statement Fraud Detection With Long-Context Transformers
In this benchmark, hierarchical encoders offer the strongest single-model accuracy–efficiency trade-off, outperforming the sparse-attention baseline at lower memory and latency, while head+tail BERT remains a competitive low-cost anchor.
Matin N. Ashtiani, B. Raahemi
· IEEE Access · 0 citations