• Media type: E-Book
  • Title: Enhancing Financial Fraud Detection with Hierarchical Graph Attention Networks : A Study on Integrating Local and Extensive Structural Information
  • Contributor: Shi, Feifen [Author]
  • Published: [S.l.]: SSRN, [2023]
  • Extent: 1 Online-Ressource (17 p)
  • Language: English
  • DOI: 10.2139/ssrn.4518075
  • Identifier:
  • Keywords: financial risk identification ; graph structure ; multi-head self-attention ; hierarchical graph attention network
  • Origination:
  • Footnote:
  • Description: Cutting-edge machine learning techniques, particularly the hierarchical graph attention network (HGAT), emerge as a promising approach for financial fraud detection. The proposed approach includes encoding adjacency matrices for capturing local relationships and utilizing multi-head self-attention to propagate structural attributes across multiple layers. Node embeddings are generated by the HGAT model, which integrates both local and extensive structural information through multi-head self-attention. Through learning intricate inter-entity relationships, the HGAT model can effectively identify potential financial risks. Experiments performed on a publicly available financial report dataset demonstrate the superior performance of our model compared to the existing methods in detecting financial risks
  • Access State: Open Access