When Rule-Based Screening Misses Judgment: Evidence of Structural Blind Spots from Synthetic ERP Simulations

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Minsuk Kim
DOI: 10.2139/ssrn.6107926
Cited by: 0
References: 16

Fields of Study & Subjects

Auditing Earnings Management Governance Benford’s Law and Fraud Detection Robotic Process Automation Applications

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint