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Author:Cravens, K. S.
Flagg, J. C.
Glover, H. D.
Title:A comparison of client characteristics by auditor attributes: implications for the auditor selection process.
Journal:Managerial Auditing Journal (IAE)
1994 : VOL. 9:3, p. 27-36
Index terms:AUDITORS
CLIENTS
BRAND NAMES
Language:eng
Abstract:Research appears to prove that clients and auditors are mutually attracted on desired traits. Prior research illustrates the significant role which auditor brand name (Big Eight versus non-Big Eight) plays in a client's auditor selection decision. Both auditor brand name and individual auditor reputation play a significant role in the pricing of initial public offerings.
SCIMA record nr: 111530
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