AGU RESEARCH

School of Business

  • School of Business, Department of Business Administration
  • Published on 2026/02/26
  • Using accounting and AI to spot "suspicious companies"—a study deciphering signs of fraud hidden in the "writing style" of documents.
  • Professor Kenichi Yazawa
  • Accounting fraud has a serious impact on the entire capital market, but if the early signs of fraud can be detected, the damage can be prevented. Therefore, in recent years, research into analyzing corporate disclosure documents to identify signs of fraud has attracted global attention.
    Professor Kenichi Yazawa, in collaboration with Azusa Audit Corporation, is developing an AI model that uses AI (machine learning and natural language processing) to detect early signs of accounting fraud by focusing on both the numbers (financial data) and text (text data) in the securities reports published by companies.