Response to “Discussion of ‘Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms’”

We would like to thank Davide Rizzotti for his thorough and constructive discussion of our paper. His comments raised several important points regarding both the methodological design and the broader implications of our findings in the Chinese institutional context. We offer our detailed responses to Davide Rizzotti’s discussion of our study (this issue), following the sequence presented in his discussion.