Based upon an empirical survey, an hierarchical framework for audit-staff scheduling has been developed which distinguishes between a tactical, a tactical-operational and an operational level. In our paper we investigate the tactical-operational level. A binary optimization model is formulated,...

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...