search query: @indexterm CLIENTS / total: 219
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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: | AUDITING BRANDS CLIENTS CONSUMER CHOICE |
| Language: | eng |
| Abstract: | Seeks to compare the three auditor attributes of brand name or reputation, concentration and structure to determine how they collectively influence the auditor selection process. The methodology for this study involves a comparison of the financial characteristics of the client base of Big Eight and non-Big Eight firms. Overall, this study finds that comparison of client financial characteristics reveals significant differences in auditor brand name. In addition, the analysis indicates that differences also exist, based on audit structure and audit reputation. |
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