Client importance and audit quality, office level evidence from the banking industry: a pitch

Abstract

Purpose

This paper aims to discuss the application of Faff’s pitch template to a research proposal on client importance and audit quality.

Design/methodology/approach

The “cocktail glass” approach and “3-2-1” design provide junior researchers with an effective tool to develop, evaluate and communicate research ideas in a simple way.

Findings

The author further provides a commentary and reflections based on his own experience in this letter.

Research limitations/implications

Based on my pitching experience, pitching requires significant preparation. Further, the pitching template is a useful means to deposit research ideas and as a control and supervisory tool.

Originality/value

It is a PRL submission.

Citation

Zhang, Y. (2017), "Client importance and audit quality, office level evidence from the banking industry: a pitch", Accounting Research Journal, Vol. 30 No. 2, pp. 147-152. https://doi.org/10.1108/ARJ-07-2016-0089