Long-Short-Term Memory Neural Networks and the Evolution of Financial Forecasting, Fraud Detection, and Audit Innovation: A Narrative Review Study

سال انتشار: 1404
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 48

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شناسه ملی سند علمی:

CSIEM04_369

تاریخ نمایه سازی: 17 خرداد 1405

چکیده مقاله:

This narrative review explores the application of Long Short-Term Memory neural networks in financial forecasting, fraud detection, and auditing. It addresses the limitations of traditional methods in capturing complex temporal relationships within financial data. The review synthesizes findings from recent studies, highlighting advancements in LSTM architectures, such as Bidirectional and Convolutional LSTMs, which significantly improve predictive accuracy. Additionally, it discusses the effectiveness of LSTM models in detecting fraudulent activities, achieving higher precision and recall compared to conventional techniques. Furthermore, the integration of LSTMs with blockchain technology and explainable AI has enhanced auditing practices, facilitating real-time analysis and improving reliability in financial reporting. Overall, this review underscores the transformative potential of LSTM networks in modern finance.

نویسندگان

Sajad Nagdia

Assistant Professor of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran.

Vahid Ahmadian

Assistant Professor of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran.

Alireza Fazlzadeh

Assistant Professor of Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran.

MohammadAmin Ghahremanzadehd

M.A. in Accounting, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran.