• DocumentCode
    2405710
  • Title

    Audit client composition and predicting large bank failures: A possibilistic approach

  • Author

    Smolarski, Jan ; Whalen, Thomas

  • Author_Institution
    Coll. of Bus., Univ. of Texas Pan American, Edinburg, TX, USA
  • fYear
    2009
  • fDate
    14-17 June 2009
  • Firstpage
    1
  • Lastpage
    6
  • Abstract
    We develop a possibility based model with the aim of helping firms to deal with difficult-to- predict catastrophic failures. Our study is motivated by the recent economic turmoil and recent large financial firm failures. Our results suggest that specialization is an alternative to portfolio diversification in predicting catastrophic events.
  • Keywords
    auditing; banking; reliability; audit client composition; catastrophic failures; economic turmoil; large bank failures; possibility based model; Bayesian methods; Economic forecasting; Educational institutions; Environmental economics; Failure analysis; Information analysis; Information processing; Predictive models; Risk management; Testing; Rare events; auditing; bank failure; possibility; risk;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Fuzzy Information Processing Society, 2009. NAFIPS 2009. Annual Meeting of the North American
  • Conference_Location
    Cincinnati, OH
  • Print_ISBN
    978-1-4244-4575-2
  • Electronic_ISBN
    978-1-4244-4577-6
  • Type

    conf

  • DOI
    10.1109/NAFIPS.2009.5156448
  • Filename
    5156448