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...

This paper applies Kim and Warde’s (2004) stratified Warner’s randomized response model to Mangat and Singh’s (1990) two-stage randomized response model. The proposed stratified randomized response model has an optimal allocation and a large gain in precision. Hence, the estimator based on...