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

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

doi:10.1016/S0276-8976(06)12006-4

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

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

MT School of Management

Research output: Contribution to journal › Article › peer-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 language	English (US)
Pages (from-to)	63-76
Number of pages	14
Journal	Applications of Management Science
Volume	12
DOIs	https://doi.org/10.1016/S0276-8976(06)12006-4
State	Published - Aug 15 2006

All Science Journal Classification (ASJC) codes

General Business, Management and Accounting

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10.1016/S0276-8976(06)12006-4

Cite this

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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.",

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

Abstract

All Science Journal Classification (ASJC) codes

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