{"bundle_type":"pith_open_graph_bundle","bundle_version":"1.0","pith_number":"pith:2026:HT7UTOAFDY2LYUSPSJD6D22YC4","short_pith_number":"pith:HT7UTOAF","canonical_record":{"source":{"id":"2606.08345","kind":"arxiv","version":1},"metadata":{"license":"http://creativecommons.org/licenses/by/4.0/","primary_cat":"cs.CE","submitted_at":"2026-06-06T21:27:01Z","cross_cats_sorted":[],"title_canon_sha256":"8dc32b4f788ba1897e8177029a60f3812f6cdbefb5f474ce0d637ac1caa42906","abstract_canon_sha256":"36ffdb97e9de3bdb46e00e39d0ae953806bf033cc3b9c4d09213950d4153c2ab"},"schema_version":"1.0"},"canonical_sha256":"3cff49b8051e34bc524f9247e1eb581708ce1ad3d98c5f1dfe3cd70ff646f27a","source":{"kind":"arxiv","id":"2606.08345","version":1},"source_aliases":[{"alias_kind":"arxiv","alias_value":"2606.08345","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"arxiv_version","alias_value":"2606.08345v1","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.2606.08345","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"pith_short_12","alias_value":"HT7UTOAFDY2L","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"pith_short_16","alias_value":"HT7UTOAFDY2LYUSP","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"pith_short_8","alias_value":"HT7UTOAF","created_at":"2026-06-09T01:05:34Z"}],"events":[{"event_type":"record_created","subject_pith_number":"pith:2026:HT7UTOAFDY2LYUSPSJD6D22YC4","target":"record","payload":{"canonical_record":{"source":{"id":"2606.08345","kind":"arxiv","version":1},"metadata":{"license":"http://creativecommons.org/licenses/by/4.0/","primary_cat":"cs.CE","submitted_at":"2026-06-06T21:27:01Z","cross_cats_sorted":[],"title_canon_sha256":"8dc32b4f788ba1897e8177029a60f3812f6cdbefb5f474ce0d637ac1caa42906","abstract_canon_sha256":"36ffdb97e9de3bdb46e00e39d0ae953806bf033cc3b9c4d09213950d4153c2ab"},"schema_version":"1.0"},"canonical_sha256":"3cff49b8051e34bc524f9247e1eb581708ce1ad3d98c5f1dfe3cd70ff646f27a","receipt":{"kind":"pith_receipt","key_id":"pith-v1-2026-05","algorithm":"ed25519","signed_at":"2026-06-09T01:05:34.227688Z","signature_b64":"T0WMNX4hqJol58jjyswMCDcR67AX9qlki56mogibS75gGcdviwckLPuE3tDhKuJ6IIcIelDMq6+5+0yUd4/eDA==","signed_message":"canonical_sha256_bytes","builder_version":"pith-number-builder-2026-05-17-v1","receipt_version":"0.3","canonical_sha256":"3cff49b8051e34bc524f9247e1eb581708ce1ad3d98c5f1dfe3cd70ff646f27a","last_reissued_at":"2026-06-09T01:05:34.227175Z","signature_status":"signed_v1","first_computed_at":"2026-06-09T01:05:34.227175Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"source_kind":"arxiv","source_id":"2606.08345","source_version":1,"attestation_state":"computed"},"signer":{"signer_id":"pith.science","signer_type":"pith_registry","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"created_at":"2026-06-09T01:05:34Z","supersedes":[],"prev_event":null,"signature":{"signature_status":"signed_v1","algorithm":"ed25519","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signature_b64":"T12iXEIxkyKP7R9lGjcUmPG4W8iYMRsR2i6GX/VSz7pKYYJ3bgUwGrL2uSGazHoFr8nKNAy63Llb56frsGVvCg==","signed_message":"open_graph_event_sha256_bytes","signed_at":"2026-06-22T10:15:58.761270Z"},"content_sha256":"24358613900c481e0ee7d75f1b35b3e1bf1f889a1d1173470a28bc7b90fcf4d7","schema_version":"1.0","event_id":"sha256:24358613900c481e0ee7d75f1b35b3e1bf1f889a1d1173470a28bc7b90fcf4d7"},{"event_type":"graph_snapshot","subject_pith_number":"pith:2026:HT7UTOAFDY2LYUSPSJD6D22YC4","target":"graph","payload":{"graph_snapshot":{"paper":{"title":"AuditFraudBench: Benchmarking Audit Judgment in Detecting Fraudulent Misstatements","license":"http://creativecommons.org/licenses/by/4.0/","headline":"","cross_cats":[],"primary_cat":"cs.CE","authors_text":"Qing Ou, Sophia Ananiadou, Tianlei Zhu, Xiaorui Guo, Xueqing Peng, Yueru He, Zhiwei Liu","submitted_at":"2026-06-06T21:27:01Z","abstract_excerpt":"Large language models (LLMs) have shown strong performance in financial analysis and surface-level factual error detection, yet their ability to identify fraudulent financial misinformation in audited corporate reporting remains underexplored. Existing financial and audit benchmarks mainly focus on factual verification, numerical reasoning, rule compliance, or audit workflows, but rarely evaluate misleading disclosure narratives or management explanations that obscure the true drivers of reported performance. We introduce AuditFraudBench, an enforcement-grounded benchmark constructed from auth"},"claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"2606.08345","kind":"arxiv","version":1},"verdict":{"id":null,"model_set":{},"created_at":null,"strongest_claim":"","one_line_summary":"","pipeline_version":null,"weakest_assumption":"","pith_extraction_headline":""},"integrity":{"clean":true,"summary":{"advisory":0,"critical":0,"by_detector":{},"informational":0},"endpoint":"/pith/2606.08345/integrity.json","findings":[],"available":true,"detectors_run":[],"snapshot_sha256":"c28c3603d3b5d939e8dc4c7e95fa8dfce3d595e45f758748cecf8e644a296938"},"references":{"count":0,"sample":[],"resolved_work":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","internal_anchors":0},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"author_claims":{"count":0,"strong_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"builder_version":"pith-number-builder-2026-05-17-v1"},"verdict_id":null},"signer":{"signer_id":"pith.science","signer_type":"pith_registry","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"created_at":"2026-06-09T01:05:34Z","supersedes":[],"prev_event":null,"signature":{"signature_status":"signed_v1","algorithm":"ed25519","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signature_b64":"duLLv006PUyOKBxsMWulS8MUrSpaS1CkXJfAmbvDqvxJqQBnb6XYdq8WfAgvVndjFooojunmzNm37Yy2dN2QDg==","signed_message":"open_graph_event_sha256_bytes","signed_at":"2026-06-22T10:15:58.761654Z"},"content_sha256":"bca0ac43d3f5ef3872d3bafdb6eed8e46bbd9c9c4d1a14077f3e68fee4213aad","schema_version":"1.0","event_id":"sha256:bca0ac43d3f5ef3872d3bafdb6eed8e46bbd9c9c4d1a14077f3e68fee4213aad"}],"timestamp_proofs":[],"mirror_hints":[{"mirror_type":"https","name":"Pith Resolver","base_url":"https://pith.science","bundle_url":"https://pith.science/pith/HT7UTOAFDY2LYUSPSJD6D22YC4/bundle.json","state_url":"https://pith.science/pith/HT7UTOAFDY2LYUSPSJD6D22YC4/state.json","well_known_bundle_url":"https://pith.science/.well-known/pith/HT7UTOAFDY2LYUSPSJD6D22YC4/bundle.json","status":"primary"}],"public_keys":[{"key_id":"pith-v1-2026-05","algorithm":"ed25519","format":"raw","public_key_b64":"stVStoiQhXFxp4s2pdzPNoqVNBMojDU/fJ2db5S3CbM=","public_key_hex":"b2d552b68890857171a78b36a5dccf368a953413288c353f7c9d9d6f94b709b3","fingerprint_sha256_b32_first128bits":"RVFV5Z2OI2J3ZUO7ERDEBCYNKS","fingerprint_sha256_hex":"8d4b5ee74e4693bcd1df2446408b0d54","rotates_at":null,"url":"https://pith.science/pith-signing-key.json","notes":"Pith uses this Ed25519 key to sign canonical record SHA-256 digests. Verify with: ed25519_verify(public_key, message=canonical_sha256_bytes, signature=base64decode(signature_b64))."}],"merge_version":"pith-open-graph-merge-v1","built_at":"2026-06-22T10:15:58Z","links":{"resolver":"https://pith.science/pith/HT7UTOAFDY2LYUSPSJD6D22YC4","bundle":"https://pith.science/pith/HT7UTOAFDY2LYUSPSJD6D22YC4/bundle.json","state":"https://pith.science/pith/HT7UTOAFDY2LYUSPSJD6D22YC4/state.json","well_known_bundle":"https://pith.science/.well-known/pith/HT7UTOAFDY2LYUSPSJD6D22YC4/bundle.json"},"state":{"state_type":"pith_open_graph_state","state_version":"1.0","pith_number":"pith:2026:HT7UTOAFDY2LYUSPSJD6D22YC4","merge_version":"pith-open-graph-merge-v1","event_count":2,"valid_event_count":2,"invalid_event_count":0,"equivocation_count":0,"current":{"canonical_record":{"metadata":{"abstract_canon_sha256":"36ffdb97e9de3bdb46e00e39d0ae953806bf033cc3b9c4d09213950d4153c2ab","cross_cats_sorted":[],"license":"http://creativecommons.org/licenses/by/4.0/","primary_cat":"cs.CE","submitted_at":"2026-06-06T21:27:01Z","title_canon_sha256":"8dc32b4f788ba1897e8177029a60f3812f6cdbefb5f474ce0d637ac1caa42906"},"schema_version":"1.0","source":{"id":"2606.08345","kind":"arxiv","version":1}},"source_aliases":[{"alias_kind":"arxiv","alias_value":"2606.08345","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"arxiv_version","alias_value":"2606.08345v1","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.2606.08345","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"pith_short_12","alias_value":"HT7UTOAFDY2L","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"pith_short_16","alias_value":"HT7UTOAFDY2LYUSP","created_at":"2026-06-09T01:05:34Z"},{"alias_kind":"pith_short_8","alias_value":"HT7UTOAF","created_at":"2026-06-09T01:05:34Z"}],"graph_snapshots":[{"event_id":"sha256:bca0ac43d3f5ef3872d3bafdb6eed8e46bbd9c9c4d1a14077f3e68fee4213aad","target":"graph","created_at":"2026-06-09T01:05:34Z","signer":{"key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signer_id":"pith.science","signer_type":"pith_registry"},"payload":{"graph_snapshot":{"author_claims":{"count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","strong_count":0},"builder_version":"pith-number-builder-2026-05-17-v1","claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"integrity":{"available":true,"clean":true,"detectors_run":[],"endpoint":"/pith/2606.08345/integrity.json","findings":[],"snapshot_sha256":"c28c3603d3b5d939e8dc4c7e95fa8dfce3d595e45f758748cecf8e644a296938","summary":{"advisory":0,"by_detector":{},"critical":0,"informational":0}},"paper":{"abstract_excerpt":"Large language models (LLMs) have shown strong performance in financial analysis and surface-level factual error detection, yet their ability to identify fraudulent financial misinformation in audited corporate reporting remains underexplored. Existing financial and audit benchmarks mainly focus on factual verification, numerical reasoning, rule compliance, or audit workflows, but rarely evaluate misleading disclosure narratives or management explanations that obscure the true drivers of reported performance. We introduce AuditFraudBench, an enforcement-grounded benchmark constructed from auth","authors_text":"Qing Ou, Sophia Ananiadou, Tianlei Zhu, Xiaorui Guo, Xueqing Peng, Yueru He, Zhiwei Liu","cross_cats":[],"headline":"","license":"http://creativecommons.org/licenses/by/4.0/","primary_cat":"cs.CE","submitted_at":"2026-06-06T21:27:01Z","title":"AuditFraudBench: Benchmarking Audit Judgment in Detecting Fraudulent Misstatements"},"references":{"count":0,"internal_anchors":0,"resolved_work":0,"sample":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"2606.08345","kind":"arxiv","version":1},"verdict":{"created_at":null,"id":null,"model_set":{},"one_line_summary":"","pipeline_version":null,"pith_extraction_headline":"","strongest_claim":"","weakest_assumption":""}},"verdict_id":null}}],"author_attestations":[],"timestamp_anchors":[],"storage_attestations":[],"citation_signatures":[],"replication_records":[],"corrections":[],"mirror_hints":[],"record_created":{"event_id":"sha256:24358613900c481e0ee7d75f1b35b3e1bf1f889a1d1173470a28bc7b90fcf4d7","target":"record","created_at":"2026-06-09T01:05:34Z","signer":{"key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signer_id":"pith.science","signer_type":"pith_registry"},"payload":{"attestation_state":"computed","canonical_record":{"metadata":{"abstract_canon_sha256":"36ffdb97e9de3bdb46e00e39d0ae953806bf033cc3b9c4d09213950d4153c2ab","cross_cats_sorted":[],"license":"http://creativecommons.org/licenses/by/4.0/","primary_cat":"cs.CE","submitted_at":"2026-06-06T21:27:01Z","title_canon_sha256":"8dc32b4f788ba1897e8177029a60f3812f6cdbefb5f474ce0d637ac1caa42906"},"schema_version":"1.0","source":{"id":"2606.08345","kind":"arxiv","version":1}},"canonical_sha256":"3cff49b8051e34bc524f9247e1eb581708ce1ad3d98c5f1dfe3cd70ff646f27a","receipt":{"algorithm":"ed25519","builder_version":"pith-number-builder-2026-05-17-v1","canonical_sha256":"3cff49b8051e34bc524f9247e1eb581708ce1ad3d98c5f1dfe3cd70ff646f27a","first_computed_at":"2026-06-09T01:05:34.227175Z","key_id":"pith-v1-2026-05","kind":"pith_receipt","last_reissued_at":"2026-06-09T01:05:34.227175Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","receipt_version":"0.3","signature_b64":"T0WMNX4hqJol58jjyswMCDcR67AX9qlki56mogibS75gGcdviwckLPuE3tDhKuJ6IIcIelDMq6+5+0yUd4/eDA==","signature_status":"signed_v1","signed_at":"2026-06-09T01:05:34.227688Z","signed_message":"canonical_sha256_bytes"},"source_id":"2606.08345","source_kind":"arxiv","source_version":1}}},"equivocations":[],"invalid_events":[],"applied_event_ids":["sha256:24358613900c481e0ee7d75f1b35b3e1bf1f889a1d1173470a28bc7b90fcf4d7","sha256:bca0ac43d3f5ef3872d3bafdb6eed8e46bbd9c9c4d1a14077f3e68fee4213aad"],"state_sha256":"b81c667085c10b9a57b114c94cd61c7e4ef354b66e0cd02f343c47d90785c960"},"bundle_signature":{"signature_status":"signed_v1","algorithm":"ed25519","key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signature_b64":"Kb0ShP+o7RVI53Mkye9RByjSQqZsza2ooU/eVqCefjvsxwq1vfQ1BoC87f/ZxX50lMyCAygeXol3uoS5oNHhCg==","signed_message":"bundle_sha256_bytes","signed_at":"2026-06-22T10:15:58.763648Z","bundle_sha256":"381809c176021c27f89a46fa0fc1d1557423ba3a8e983f7e22f3d08544e9353a"}}