This paper analyzes a game-theoretic model in which a client can potentially avoid a going-concern opinion and its self-fulfilling prophecy by switching auditors. Incumbent auditors are less willing to express a going-concern opinion the more credible the client's threat of dismissal and the...

The mean per unit and the ratio estimators of the total score in a finite population are compared under a simple model motivated by insurance reimbursement in the pharmacy industry. Ranges of model parameters are given where one of the estimators is preferred, and when model parameters satisfy...