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 auditor reputation. Concludes that the auditor selection process, as proxied by a client′s systematic risk, is influenced by a joint combination of auditor attributes. Therefore the results of the study appear to support the theory that clients and auditors seek to match on desired traits.
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1 May 1994
Review Article|
May 01 1994
A Comparison of Client Characteristics by Auditor Attributes: Implications for the Auditor Selection Process
Karen S. Cravens;
Karen S. Cravens
Assistant Professors of Accounting at the University of Tulsa, Oklahoma; Texas A&M University, College Station; and Clemson University, South Carolina, respectively, USA
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James C. Flagg;
James C. Flagg
Assistant Professors of Accounting at the University of Tulsa, Oklahoma; Texas A&M University, College Station; and Clemson University, South Carolina, respectively, USA
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Hubert D. Glover
Hubert D. Glover
Assistant Professors of Accounting at the University of Tulsa, Oklahoma; Texas A&M University, College Station; and Clemson University, South Carolina, respectively, USA
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Publisher: Emerald Publishing
Online ISSN: 1758-7735
Print ISSN: 0268-6902
© MCB UP Limited
1994
Managerial Auditing Journal (1994) 9 (3): 27–36.
Citation
Cravens KS, Flagg JC, Glover HD (1994), "A Comparison of Client Characteristics by Auditor Attributes: Implications for the Auditor Selection Process". Managerial Auditing Journal, Vol. 9 No. 3 pp. 27–36, doi: https://doi.org/10.1108/02686909410054754
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