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◆ Big Data and Cognitive Computing2026-04-05· Audit

LLMs for Integrated Business Intelligence: A Big Data-Driven Framework Integrating Marketing Optimization, Financial Performance, and Audit Quality

Leonidas Theodorakopoulos, Aristeidis Karras, Alexandra Theodoropoulou, Christos Klavdianos

原始摘要(英文原文)· Original abstract
Enterprise decision making in marketing, finance, and audit remains fragmented, leading to inefficient budget allocation and incomplete risk assessment. This study proposes an integrated, Big Data-driven decision-support framework that unifies Large Language Models (LLMs), attention-based marketing mix modeling, and multi-agent, game-theoretic optimization to coordinate cross-functional decisions. The architecture combines five modules: LLM-enhanced customer segmentation and customer lifetime value prediction, attention-weighted marketing mix modeling, multi-agent LLM systems for hierarchical budget optimization, attention-informed Markov multi-touch attribution, and LLM-augmented audit quality assessment. Empirical validation on a large-scale e-commerce dataset with 2.8 million customers and USD 156 million in marketing expenditure shows that marketing return on investment increases from 4.2 to 6.78 (61.4% relative improvement), financial forecasting error (MAPE) decreases from 12.8% to 4.7% (63.3% reduction), fraud detection accuracy improves by 29.8%, the Audit Quality Index reaches 0.951, and customer lifetime value prediction accuracy improves from 76.4% to 91.3%. By operationalizing the convergence of LLMs, attention mechanisms, and game-theoretic reasoning within a unified and empirically validated framework, the study delivers both theoretical advances and practically deployable tools for integrated business intelligence in digital economies.
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LLMs for Integrated Business Intelligence: A Big Data-Driven Framework Integrating Marketing Optimization, Financial Performance, and Audit Quality — 科研速览 Science Skim