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Bayesian Fraud Risk Formula for Financial Statement Audits

✍ Scribed by RAJENDRA P. SRIVASTAVA; THEODORE J. MOCK; JERRY L. TURNER


Book ID
110936263
Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
471 KB
Volume
45
Category
Article
ISSN
0001-3072

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## ABSTRACT Value‐at‐risk (VaR) forecasting via a computational Bayesian framework is considered. A range of parametric models is compared, including standard, threshold nonlinear and Markov switching generalized autoregressive conditional heteroskedasticity (GARCH) specifications, plus standard an