GPT4o-Receipt: A Dataset and Human Study for AI-Generated Document Forensics
Abstract
Can humans detect AI-generated financial documents better than machines? We present GPT4o-Receipt, a benchmark of 1,235 receipt images pairing GPT-4o-generated receipts with authentic ones from established datasets, evaluated by five state-of-the-art multimodal LLMs and a 30-annotator crowdsourced perceptual study. Our findings reveal a striking paradox: humans are better at seeing AI artifacts, yet worse at detecting AI documents. Human annotators exhibit the largest visual discrimination gap of any evaluator, yet their binary detection F1 falls well below Claude Sonnet 4 and below Gemini 2.5 Flash. This paradox resolves once the mechanism is understood: the dominant forensic signals in AI-generated receipts are arithmetic errors -- invisible to visual inspection but systematically verifiable by LLMs. Humans cannot perceive that a subtotal is incorrect; LLMs verify it in milliseconds. Beyond the human--LLM comparison, our five-model evaluation reveals dramatic performance disparities and calibration differences that render simple accuracy metrics insufficient for detector selection. GPT4o-Receipt, the evaluation framework, and all results are released publicly to support future research in AI document forensics.
Figures & tables
| Dataset | Document Type | Forgery Method | AI-gen | Forged |
|---|---|---|---|---|
| Tornés et al. [ 33 ] | Receipts | Copy-paste, pixel edit, text imitation | No | 163 |
| DocTamper [ 17 ] | Mixed docs (receipts, invoices) | Pixel-level text editing | No | 170,000 |
| ICDAR 2023 DTT [ 18 ] | Scene text / documents | Pixel-level region editing | No | 11,385 |
| OSTF [ 19 ] | Scene text images | Trad. editing + diffusion inpainting | Inpainting | 1,980 |
| RealDTT [ 20 ] | Text images (real-world) | Real-world digital editing | No | 304,000 |
| AIForge-Doc [ 22 ] | Financial documents | Diffusion-model inpainting | Inpainting | 4,061 |
| Alias | Full Model | Provider | API Model Identifier |
|---|---|---|---|
| claude-sonnet | Claude Sonnet 4 | Anthropic | claude-sonnet-4-6 |
| gemini-flash | Gemini 2.5 Flash | gemini-2.5-flash-preview | |
| gpt5-nano | GPT-5 Nano | OpenAI | gpt-5-nano |
| grok4 | Grok 4 | xAI | grok-4 |
| llama-4-scout | LLaMA 4 Scout | Meta | meta-llama/llama-4-scout |
| Model | Arith. Pass | Sum Fail | Tax Fail | Round Fail | Factual Pass | Addr Fail |
|---|---|---|---|---|---|---|
| Claude Sonnet 4 | 2.6 | 97.2 | 75.9 | 45.2 | 17.2 | 59.5 |
| Gemini 2.5 Flash | 13.0 | 85.9 | 78.2 | 9.0 | 21.5 | 24.7 |
| GPT-5 Nano | 32.3 | 63.2 | 37.1 | 20.2 | 51.6 | 23.0 |
| Grok 4 | 1.6 | 96.0 | 56.9 | 39.0 | 7.8 | 55.0 |
| LLaMA 4 Scout | 89.3 | 10.4 | 4.9 | 7.7 | 92.8 | 4.3 |
| ID | Dimension | Question | Response options (authentic → artificial) |
|---|---|---|---|
| Q1 | Typography | Does the typography look realistic? | Yes (Realistic) / Somewhat / No (Obvious Fake) |
| Q2 | Layout | Is the receipt layout consistent? | Yes (Consistent) / Somewhat / No (Broken/Messy) |
| Q3 | Artifacts | Is the image free of visible artifacts? | Yes (Clean) / Somewhat / No (Noticeable Artifacts) |
| V | Overall | Visual realism score (1–5) | 1 (clearly artificial) → 5 (indistinguishable from real) |
| Evaluator | Accuracy | F1 | Recall | FPR |
|---|---|---|---|---|
| Claude Sonnet 4 | 0.962 [.950–.971] | 0.975 [.967–.982] | 0.972 [.961–.982] | 0.070 [.044–.100] |
| Gemini 2.5 Flash | 0.848 [.826–.867] | 0.890 [.874–.904] | 0.807 [.779–.831] | 0.023 [.009–.044] |
| GPT-5 Nano | 0.631 [.605–.658] | 0.685 [.656–.712] | 0.530 [.497–.560] | 0.057 [.032–.083] |
| Grok 4 | 0.780 [.756–.804] | 0.873 [.857–.887] | 0.999 [.996–1.00] | 0.903 [.867–.935] |
| LLaMA 4 Scout | 0.326 [.300–.351] | 0.204 [.172–.240] | 0.114 [.096–.136] | 0.017 [.004–.034] |
| Majority-class ‡ | 0.757 [—] | 0.862 [—] | 1.000 [—] | 1.000 [—] |
Appendix figures & tables2 assets
Supplementary material from the paper’s appendix.
Appendix
| Evaluator | AI | Real | Gap [95% CI] | Sig. |
|---|---|---|---|---|
| Claude Sonnet 4 | 2.51 | 3.89 | +1.38 [1.32, 1.44] | |
| Gemini 2.5 Flash | 3.54 | 4.78 | +1.24 [1.16, 1.31] | |
| GPT-5 Nano | 4.01 | 3.99 | 0.02 [ 0.08, 0.03] | ns |
| Grok 4 | 3.28 | 3.45 | +0.17 [0.07, 0.27] | |
| LLaMA 4 Scout | 3.99 | 4.07 | +0.09 [0.04, 0.14] | |
| Human (n=30) | 2.60 | 4.47 | +1.87 [1.74, 1.99] |
| Model | F1 | Recall | F1 | Recall |
|---|---|---|---|---|
| Claude Sonnet 4 | 0.987 | 51.8% | 0.989 | 97.2% |
| Gemini 2.5 Flash | 0.000 | 0.0% | 0.994 | 62.2% |
| GPT-5 Nano | 0.889 | 0.9% | 0.917 | 12.8% |
| Grok 4 | 0.862 | 13.0% | 0.885 | 58.4% |
| LLaMA 4 Scout | 1.000 | 1.2% | 0.976 | 10.9% |
Digital Image Forensics
Digital image forensics develops methods to detect, localize, explain, and trace image manipulation, synthetic content, and hidden data.
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