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Research Details

An Interactive Information System for Audit-Staff Assignment Decisions, Accounting Review

Abstract

A versatile computer model for audit-staff scheduling based on a zero-one integer program was presented by Balachandran and Zoltners [1981] (BZ). This paper extends the work of BZ by demonstrating how precedence constraints, due dates, penalty costs, resource leveling, and other audit considerations can be added to the zero-one integer program for audit scheduling. These additional features help improve the realism of the scheduling model, thus making the model more practical for applications.

Type

Article

Author(s)

Andris Zoltners

Date Published

1981

Citations

Zoltners, Andris. 1981. An Interactive Information System for Audit-Staff Assignment Decisions. Accounting Review. 61(4): 801-812.

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