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...

Pharmaceutical companies have received a tremendous amount of attention in the media regarding increases in drug prices at rates much in excess of the rate of inflation. Synthesizes the numerous issues affecting drug pricing and the role that the auditor should play in determining a “fair”...

Some background to the removal of advertising restrictions in the accounting profession are provided and the literature on accountants′ attitudes to advertising reviewed. The findings of a survey among UK chartered accountancy firms on their promotional practices following the removal of...