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

Access to Document

10.1016/S0276-8976(06)12006-4

Cite this

@article{dee4464507844781aa9f129f9f946e95,

title = "A multi-objective mathematical programming model for audit samples of balances for accounts receivable",

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.",

author = "Lawrence, \{Kenneth D.\} and Ronald Klimberg and Lawrence, \{Sheila M.\}",

note = "Publisher Copyright: {\textcopyright} 2006 by Elsevier Ltd.",

year = "2006",

month = aug,

day = "15",

doi = "10.1016/S0276-8976(06)12006-4",

language = "English (US)",

volume = "12",

pages = "63--76",

journal = "Applications of Management Science",

issn = "0276-8976",

publisher = "Emerald Publishing",

}

TY - JOUR

T1 - A multi-objective mathematical programming model for audit samples of balances for accounts receivable

AU - Lawrence, Kenneth D.

AU - Klimberg, Ronald

AU - Lawrence, Sheila M.

PY - 2006/8/15

Y1 - 2006/8/15

N2 - 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.

AB - 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.

UR - https://www.scopus.com/pages/publications/85074128148

UR - https://www.scopus.com/pages/publications/85074128148#tab=citedBy

U2 - 10.1016/S0276-8976(06)12006-4

DO - 10.1016/S0276-8976(06)12006-4

M3 - Article

AN - SCOPUS:85074128148

SN - 0276-8976

VL - 12

SP - 63

EP - 76

JO - Applications of Management Science

JF - Applications of Management Science

ER -

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

Abstract

All Science Journal Classification (ASJC) codes

Access to Document

Other files and links

Fingerprint

Cite this