Cravens, Karen S.; Flagg, James C.; Glover, Hubert D. - In: Managerial Auditing Journal 9 (1994) 3, pp. 27-36
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...