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An Interactive Model for the CPA Firm Audit Staff Planning Problem with Multiple Objectives.

K. R. Balachandran; Ralph E. Steuer
The Accounting Review 1982 57(1), 125-140
In this paper, a mathematical modeling approach to the audit staff allocation problem is proposed. The solution procedure is interactive and recognizes the multiple-criterion nature of the problem. The interactive procedure operates within a fixed number of iterations and presents a fixed number of candidate solutions to the decision-maker at each iteration. The decision-maker is required only to select his most preferred candidate from each of the groups of solutions presented to him. Criterion preferences in terms of a weighting vector are not elicited. The procedure's final solution provides two types of recommendations' (a) how the projected workload is to be allocated among the audit staff, and (b) whether or not the audit staff should be increased or decreased at its different levels.

The Impact of the FASB's 1974 GPL Proposal on the Security Price Structure.

James Sepe
The Accounting Review 1982 57(3), 467-485
The study investigates the effect on security prices of the FASB's 1974-1976 deliberations in the inflation accounting issue. The test period is divided into two segments, one corresponding to initial consideration by the FASB of a proposal requiring supplemental general price-level adjusted financial reformation, and another corresponding to withdrawal of the proposal. This reversal-in-position setting, along with secondary analysis tests, substantially screens test results from a "correlated events" criticism. The results do indicate that there was a market reaction to the inflation accounting deliberations.