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

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.