A multi-objective mathematical programming model for audit samples of balances for accounts receivable

Kenneth D. Lawrence, Ronald Klimberg, Sheila M. Lawrence

Research output: Contribution to journalArticlepeer-review

Abstract

This paper will detail the development of a multi-objective mathematical programming model for audit sampling of balances for accounts receivable. The nonlinear nature of the model structure will require the use of a nonlinear solution algorithm, such as the GRG or the genetic algorithm embedded in a Solver spreadsheet modeling system, to obtain appropriate results.

Original languageEnglish (US)
Pages (from-to)63-76
Number of pages14
JournalApplications of Management Science
Volume12
DOIs
StatePublished - Aug 15 2006

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

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