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

Purpose This pitch letter discusses 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 I further provide a commentary and reflections based on my 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.