Prelims

Half Title Page

APPLICATIONS OF MANAGEMENT SCIENCE

Series Page

APPLICATIONS OF MANAGEMENT SCIENCE

Series Editors: Kenneth D. Lawrence and Gary Kleinman

Recent Volumes:

Title Page

APPLICATIONS OF MANAGEMENT SCIENCE VOLUME 19

APPLICATIONS OF MANAGEMENT SCIENCE

EDITED BY

GARY KLEINMAN

Department of Accounting, Law, and Taxation, School of Business, Montclair State University, USA

KENNETH D. LAWRENCE

School of Management, New Jersey Institute of Technology, USA

United Kingdom – North America – Japan – India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2018

Copyright © 2018 Emerald Publishing Limited

Reprints and permissions service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78756-652-1 (Print)

ISBN: 978-1-78756-651-4 (Online)

ISBN: 978-1-78756-653-8 (Epub)

ISSN: 0276-8976 (Series)

List of Contributors

Editorial Board

EDITORS-IN-CHIEF

• Kenneth D. Lawrence

  New Jersey Institute of Technology, USA

• Gary Kleinman

  Montclair State University, USA

SENIOR EDITORS

• John Guerard

  Anchorage, USA

• Zhimin Huang

  Adelphi University, USA

• Douglas Jones

  Rutgers University, USA

• Ronald Klimberg

  Saint Joseph’s University, USA

• Stephen Kudbya

  New Jersey Institute of Technology, USA

• Sheila M. Lawrence

  Rutgers University, USA

• Virginia Miori

  Saint Joseph’s University, USA

• Daniel O’Leary

  University of Southern California, USA

• Dinesh R. Pai

  The Pennsylvania State University, USA

• Ramesh Sharda

  Oklahoma State University, USA

• Ralph Steuer

  University of Georgia, USA

• William Steward

  College of William and Mary, USA

About the Editors

Gary Kleinman is Professor of Accounting at the Feliciano School of Business at Montclair State University. He has taught auditing and many other accounting courses for many years at both undergraduate and masters levels. He has a CPA license and obtained his PhD from Rutgers University, Newark, NJ. In addition, Dr Kleinman has an extensive research background, writing about auditing, auditor judgment, auditor independence, auditor behavior, and statistical sampling in auditing. In addition, Dr Kleinman has co-authored articles predicting medical costs, analyzing the underlying structures of Morningstar ruled mutual fund categories, and analyzing the relationship of macroeconomic variables to mutual fund performance. Some of his many research articles, on auditing and other topics, have appeared in the Journal of Accounting, Auditing and Finance; the Journal of International Accounting Research; Review of Quantitative Finance and Accounting; Research in Accounting Regulation, Accounting, Economics and Law: A Convivium and the Handbook of Finance and Econometrics. In addition to writing many journal articles, Dr Kleinman has also co-authored three books on auditing.

Kenneth D. Lawrence is Professor of Management Science and Business Analytics at the Tuchman School of Management at the New Jersey Institute of Technology. Dr Lawrence’s professional employment includes over 20 years of technical management experience with AT&T as Director, Decision Support Systems and Marketing Demand Analysis, Hoffmann-La Roche, Inc., Prudential Insurance, and the US Army in forecasting, marketing planning and research, statistical analysis, and operations research. Dr Lawrence is a Full Member of the Graduate Doctoral Faculty of Management at Rutgers, The State University of New Jersey in the Department of Management Science and Information Systems and a Research Fellow in the Center for Supply Chain Management in the Rutgers Business School. Dr Lawrence’s research is in the areas of Management Science, Business Analytics, Time Series Forecasting, Econometric Forecasting, Data Mining, Data Envelopment Analysis, Multi-Criteria Decision Making, and Supply Chain Modeling. Dr Lawrence’s research work has been cited in 267 journals, including Computers and Operations Research, International Journal of Forecasting, Journal of Marketing, Sloan Management Review, Management Science, and Technometrics.