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README.md
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title: Fraud Detection Engine
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emoji: 🔍
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sdk:
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| HIGH | 40-70 | Significant fraud risk factors |
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| CRITICAL | >70 | Multiple severe red flags |
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## Methodology
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Based on established academic research:
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- Beneish (1999) M-Score model for earnings manipulation
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- Altman (1968) Z-Score model for bankruptcy prediction
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- Liu et al. (2025) framework for managerial obfuscation detection
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---
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title: Fraud Detection Engine
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emoji: 🔍
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colorFrom: red
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colorTo: yellow
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sdk: docker
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pinned: false
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license: mit
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---
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# Fraud Detection Engine
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Analyzes SEC 10-K filings (2021-2024) to identify risks of financial statement manipulation using a three-agent architecture.
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## Features
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- **Beneish M-Score**: Detects earnings manipulation (threshold > -1.78)
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- **Altman Z-Score**: Assesses financial distress (Safe/Grey/Distress zones)
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- **MD&A Text Analysis**: Identifies managerial obfuscation patterns
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## Risk Levels
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| Level | Score Range | Description |
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|-------|-------------|-------------|
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| LOW | 0-20 | Minimal fraud indicators |
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| MODERATE | 20-40 | Some warning signs present |
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| HIGH | 40-70 | Significant fraud risk factors |
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| CRITICAL | >70 | Multiple severe red flags |
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