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The Audit Staff Assignment Problem: A Comment.

Andrew D. Bailey¹; Warren J. Boe²; Thomas Schnack

¹ Assistant Professor of Accounting, The University of Iowa 1 · ² Assistant Professor of Business Administration, The University of Iowa 2

This article presents a comment on the study of the audit staff assignment problem in the U.S. The use of quantitative models in the solution of accounting problems has been criticized for their simplistic objective functions, e.g. maximize profit, minimize cost. Goal programming provides an obvious improvement for those problems previously solved via other linear optimizing models. One would expect it to replace linear programming formulations in a short time as it will accommodate each of the prior formulations with the added potential of multiple ranked goals.

DOI

10.2308/tar-4515117

Volume

49 (3)

Pages

572-574

Language

en

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