# Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of <scp>SEC</scp> guidelines

> Research article (Accounting and Finance, 2025) · cited 12× · AI/ML

**Wikidata**: [openalex:W4406131446](https://www.wikidata.org/wiki/openalex:W4406131446)  
**Source**: https://4ort.xyz/entity/accounting-fraud-detection-through-textual-risk-disclosures-in-annual-reports-from-the-perspective-of-scp-sec-scp-guidel