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A comparison of genetic and greedy randomized algorithms for medium-to-short-term audit-staff scheduling

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  • Salewski, Frank
  • Bartsch, Thomas

Abstract

Based upon an empirical survey among the 200 biggest CPA firms in Germany an hierarchical modeling framework for audit-staff scheduling with three levels has been developed. For the second level, the so-called medium-to-short-term planning, a binary optimization model is introduced which is closely related to resource-constrained project scheduling. In an extensive computational study several genetic algorithms (GA) with and without domain-specific knowledge as well as a greedy randomized algorithm (RA) are investigated. Besides introducing a generalization concerning the representation of the genes of a GA which is applicable to a wide range of recent procedures it is proved that the RA is a special case of a GA. Furthermore, we observed that a GA of a modest population size with domain-specific knowledge performed best if at least a certain number of individuals is generated.

Suggested Citation

  • Salewski, Frank & Bartsch, Thomas, 1994. "A comparison of genetic and greedy randomized algorithms for medium-to-short-term audit-staff scheduling," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 356, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  • Handle: RePEc:zbw:cauman:356
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    References listed on IDEAS

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    6. Dodin, Bajis & Huang Chan, K., 1991. "Application of production scheduling methods to external and internal audit scheduling," European Journal of Operational Research, Elsevier, vol. 52(3), pages 267-279, June.
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    Cited by:

    1. Drexl, Andreas & Salewski, Frank, 1997. "Distribution requirements and compactness constraints in school timetabling," European Journal of Operational Research, Elsevier, vol. 102(1), pages 193-214, October.
    2. Dodin, B. & Elimam, A. A. & Rolland, E., 1998. "Tabu search in audit scheduling," European Journal of Operational Research, Elsevier, vol. 106(2-3), pages 373-392, April.
    3. Dodin, Bajis & Elimam, A. A., 1997. "Audit scheduling with overlapping activities and sequence-dependent setup costs," European Journal of Operational Research, Elsevier, vol. 97(1), pages 22-33, February.
    4. Gamermann, Ronaldo W. & Ferreira, Luciano & Borenstein, Denis, 2023. "Long-term audit staff scheduling and planning: A case study of Brazilian civil aviation authority," Journal of Air Transport Management, Elsevier, vol. 106(C).

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