3837 Hunters Trail
College of Business Administration
University of North Texas
Denton, TX 76203
Dr. Al Kvanli is an associate professor of management science and statistics at the University of North Texas. He received his Ph.D.
in mathematical statistics from Southern Methodist University. He is the lead author of Introduction to Business Statistics: A Computer
Integrated Approach, currently in its sixth edition. For the past fourteen years he has been the statistical consultant for the Department
of Health and Human Services (HHS), Office of Audit. He has designed and taught sampling courses for state and federal auditors, has served
as a statistical consultant, and has written much of the statistical software currently used by federal auditors. He has served as expert
witness on numerous occasions that dealt with appeals of monetary recovery by HHS and state sales & use tax agencies. He has written a number
of articles related to the application of statistical sampling in an audit environment. He is a member of the American Statistical
Association, American Society for Quality, and the Decision Sciences Institute. Dr. Kvanli lives in Carrolton, TX (north Dallas) and enjoys
tennis and singing (he sang tenor in an international champion barbershop quartet).
- B.A./Mathematics, Macalester College, St. Paul, MN, 1964
- M.A./Mathematics, University of Kansas, Lawrence, KS, 1966
- Ph.D./Mathematical Statistics, Southern Methodist University, Dallas, TX, 1973
UNIVERSITY OF NORTH TEXAS; Denton, Texas
- June, 1981 - present
- Associate Professor of Management Science
UNIVERSITY OF ALABAMA IN BIRMINGHAM; Birmingham, Alabama
- September, 1976 - June, 1981
- Assistant Professor of Business Administration
UNIVERSITY OF TEXAS AT DALLAS; Dallas, Texas
- November, 1974 - September, 1976
- Visiting Assistant Professor/Research Scientist
TEXAS INSTRUMENTS, INC; Dallas, Texas
- May, 1973 - November, 1974
- Member of Corporate Management Systems
SOUTHERN METHODIST UNIVERSITY; Dallas, Texas
- September, 1972 - May, 1973
- Instructor in Statistics Department
RESALAB, INC.; Dallas, Texas
- September, 1971 - May, 1973
- Member of Senior Technical Staff
COLLINS RADIO COMPANY; Dallas, Texas
- June, 1967 - September, 1971
- Scientific Programmer
Department of Health and Human Services, Washington, D.C. (1988, continuing)
- Developed intermediate and advanced sampling courses for Federal auditors
- Provided statistical expertise on audit appeals
- Wrote computer software for selecting and appraising audit samples
State of Tennessee, Department of Revenue (2004)
- Provided expert witness testimony before and during a trial related to an audit appeal
Multistate Tax Commission (Summer 2000, Summer 2001)
- Developed a one-week course on statistical sampling for State sales and use tax auditors
Trail Blazer Health Enterprises (February 2000, continuing)
- Review statistical sampling plans
- Provide expert testimony in audit appeals
Sibley & Company (2000 - 2001)
- Provided statistical support for selecting and appraising audit samples
Research and Publications
- Kvanli, A.H., Pavur, R.J., and Keeling, K.B., Concise Managerial Statistics, South-Western
Publishing, 13 chapters, 2006.
- Kvanli, A.H., Pavur, R.J., and Keeling, K.B., Introduction to Business Statistics: A Computer
Integrated, Data Analysis Approach, 6th edition, South-Western Publishing, 19 chapters,
- Kvanli, A.H., Statistics: A Computer Integrated Approach, West Publishing Company,
15 chapters, 1988.
- Kvanli, A.H. and Dilworth, J.B., "Determining the Expected Cash Flows From a Subscription
System With Declining Attrition Rate," Engineering Economist, Fall, 1979.
- Van Matre, J.G. and Kvanli, A.H. "Review of Teaching Materials on Census Data," American
Statistician, November, 1979.
- Kvanli, A.H. "Another Method of Inscribing a Regular Pentagon Within a Circle: Does It Really
Work?" Alabama Journal of Mathematics, Fall, 1979.
- Kvanli, A.H. "Financial Planning Using Goal Programming," OMEGA, Vol. 8, No. 2, 1980.
- Kvanli, A.H. and Barnes, W.M. "Venture Planning and Analysis: An Integrated Approach to
Investment Evaluation and Product Pricing," Journal of Business Research, 9, 1981.
- Buckley, J.J. and Kvanli, A.H. "The MAD Estimator: When Is It Linear? Applications to
Two-Way Design Models," Communications in Statistics, Vol. 10, No. 24, 1981.
- Kvanli, A.H. and Buckley, J.J. "On the Use of U-Shaped Penalty Functions For Deriving
a Satisfactory Financial Plan Utilizing Goal Programming," Journal of Business Research,
- Kvanli, A.H. and Foster, J.E. "Warning Signals - Misleading Statistical Samples,"
The Government Accountants Journal, Vol. XXXV, No. 4, 1986.
- Poulos, L., Kvanli, A.H., and Pavur, R.J. "A Comparison of the Accuracy of the Box-Jenkins
Method With That of Automated Forecasting Methods," International Journal of Forecasting,
- Kapadia, C.H., Kvanli, A.H. and Lee, K.R. "Minimal Sufficient Statistics for the Incomplete Block
Design With an Interaction Under and Eisenhart Model III," Journal of Statistical Planning and
- Kvanli, A.H., Fowler, J. and Foster, J.E. "Warning! Some Misleading Statistical Sampling
Formulas," The Government Accountants Journal, Vol. XLI, No. 4, 1992.
- Fowler, J., Foster, J., Foley L., and Kvanli, A. "Statistics, the Law and Government Auditors'
Sampling Procedures," The Government Accountants Journal, Vol. XLIII, No. 1, 1994.
- Kvanli, A.H. and Pavur, R.J., "Examining Changes in the Sample Variance From Omitting an
Observation: Some Surprising Results," Journal of Economic Quality Control, Vol. 10, No.
- Kvanli, A.H., Shen, Y.K. and Deng, L.Y. "Construction of Confidence Intervals for the Mean of
a Population Containing a Large Number of Zero Values," Journal of Business & Economic
Statistics, Vol. 16, No. 3, 1998.
- Kvanli, A.H. and Schauer, R., AThe Bootstrap: What the Government Auditor Should Know,@
Journal of Government Financial Management, Vol. 51, No. 3, 2002.
- Kvanli, A.H. and Schauer, R., “Is Your Agency Too Conservative: Deriving More Reliable
Confidence Intervals,” Journal of Government Financial Management, June, 2005.
- Kvanli, A.H. and Dilworth, J.B. "Estimating the Mean Lifetime of Declining Cashflows," SE DSI
- Van Matre, J.G. and Kvanli, A.H. "Systematic Error: Illustrations and Caveats,"
National DSI Proceedings, 1978.
- Kvanli, A.H. and Buckley, J.J. "A Sequential Decision Rule for Credit Screening,"
National DSI Proceedings, 1979.
- Buckley, J.J. and Kvanli, A.H. "Inventory Control and C-V-P Analysis: A Goal Programming
Approach," SE DSI Proceedings, 1980.
- Kvanli, A.H. and Buckley, J.J. "Project Scheduling with Resource Constraints:
A Goal Programming Approach," National DSI Proceedings, 1980.
- Kvanli, A.H. and Buckley, J.J. "Goal Programming: A Comparison Between Pre-emptive
Priorities and U-Shaped Penalty Functions," SE DSI Proceedings, 1981.
- Buckley, J.J., Kvanli, A.H. and Martin, W.S. "Retail Gravity Models in Marketing," National DSI
- Buckley, J.J. and Kvanli, A.H. "Fuzzy Programming and the Pareto Optimal Set," SW DSI
- Kvanli, A.H., Greer, J.G. and Foster, J.E. "Deriving a Confidence Interval with Highly Skewed
Audit Data," National DSI Proceedings, 1982.
- Kvanli, A.H. and Pavur, R.J. "Dummy Variables in Regression: Which Method to Use?,"
SW DSI Proceedings, 1983.
- Kvanli, A.H. and Foster, J.E. "Using a Mixture Approach to Deal with Zero and Nonzero Error
Values in Statistical Sampling," National DSI Proceedings, 1985.
- Kvanli, A.H. "Deriving a Confidence Interval for the Mean of a Nonstandard Mixture of
Distributions in Auditing," SW DSI Proceedings, 1993.
- Kvanli, A.H. and Fowler, J. " The Effect of Stratification When Dealing with a Nonstandard
Mixture of Distributions in Auditing", National DSI Proceedings, 1993.
- Fowler, J.F. and Kvanli, A.H., "Probability Proportional to Size Multistage Sampling Design for
Auditing," Presented at the Third International Applied Statistics in Industry Conference, 1995.
- Kvanli, A. H., “Estimating the Standard Error When Using a Cluster Poststratified Design With
Unknown Sample Size,” presented at the National DSI conference, November 2004.
"Common Issues Raised During Audit Appeals and Deriving Confidence Intervals: Some Recent Developments," presented at The Association of Government Auditors Professional Development Conference, Dallas, Texas (April 2003).
The following were presented at the nationwide conference sponsored by the Federation of Tax Administrators and the Multistate Tax Commission, Dallas, Texas (October 2004):
- Determination of Adequate Sample Sizes and Differentiating Between Variable and
- Designing an Appropriate Target Population, and Can a Statistical Sample be Modified
Without Destroying the Statistical Integrity of the Sample?
- Minimum Errors and Basement Amounts – Should They Be Established?
- Best Application Paper, 1979 National DSI meeting.
- "Statistics, the Law, and the Government Auditors' Sampling Procedures" received the best article award by The Government Accountants Journal, Washington, D.C., June,1994.
- Statistical auditing inference procedures
- Statistical auditing sampling procedures
- Statistical quality control
- Goal programming
- Decision theory
- American Society for Quality
- American Statistical Association
- Decision Sciences Institute