...Billy E. Brewster; Ann L. Watkins; Glen M. Young ABSTRACT Despite its introduction to the auditing profession more than 50 years ago and its prevalence in academic literature, regression analysis has not been widely taught in auditing courses. With auditing firms now able to access a client’s...

... and high-low). Account analysis and industrial engineering are sometimes useful, but regression is best for its objectivity. Despite its importance, few cases address cost estimation using regression. This case requires students to use regression analysis to estimate a cost function from 108 monthly...