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Top 8 Best Financial Statement Audit Software of 2026

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Top 8 Best Financial Statement Audit Software of 2026

Ranking roundup of financial statement audit software for teams comparing Caseware Cloud, FloQast, and Suralink on features and tradeoffs.

26 min readUpdated Editorially scoped research
How we ranked these tools
01Editorial Scope

Vendors set the topic, but our editors set the inclusion criteria and the evaluation framework before research starts.

02Source Research

Agents extract product evidence with provenance, then collect written reviews and transcribe video reviews and podcasts.

Read our full methodology →

Framework: Features 40% · Ease 30% · Value 30%

Gitnux may earn a commission through links on this page — this does not influence rankings. Editorial policy

Financial statement audit software matters because it controls audit evidence through structured working papers, data-model driven trial balance ingestion, and review workflows with RBAC and audit logs. This ranked list targets analysts and technical evaluators comparing automation depth, API and integration options, and collaboration controls, using a single performance and governance lens that explains why tools like MindBridge appear in the top tier.

Caseware Cloud is the go-to fit if you need standardized electronic working papers with traceable evidence and governed review workflows, whereas FloQast suits accountants and SMB audit teams that want close, approval-driven execution with client PBC requests handled in the same system.

Editor’s top 3 picks

Three quick recommendations before you dive into the full comparison below — each one leads on a different dimension.

Editor pick
1

Caseware Cloud

Template-driven working-paper workflows that bind client-request intake, evidence attachments, and reviewer notes into one audit trail.

Best for: Fits when firms need standardized electronic working papers, evidence traceability, and governed review workflows.

2

FloQast

Editor pick

Task-to-evidence workflows link review notes and sign-offs to specific audit steps across engagements.

Best for: Fits when audit teams standardize execution with approvals, evidence tracking, and client PBC requests.

3

Suralink

Editor pick

PBC request management connects client document intake directly to engagement working papers and review states.

Best for: Fits when audit teams need client request tracking and governed workpaper reviews in one workflow.

Comparison Table

1
Caseware CloudBest overall
enterprise
9.5/10
Overall
2
9.2/10
Overall
3
8.8/10
Overall
4
enterprise
8.6/10
Overall
5
8.3/10
Overall
6
vertical specialist
8.0/10
Overall
7
enterprise
7.6/10
Overall
8
enterprise
7.3/10
Overall
#1

Caseware Cloud

enterprise

Caseware Cloud supports financial statement audits with working papers, trial balance integration, and review workflows.

9.5/10
Overall
Features9.4/10
Ease of Use9.5/10
Value9.5/10
Standout feature

Template-driven working-paper workflows that bind client-request intake, evidence attachments, and reviewer notes into one audit trail.

Caseware Cloud organizes engagements around electronic working papers, with structured workpaper templates and step libraries that map to audit activities like planning, testing, and reporting. Evidence attachment is tied to working paper sections so audit trails reflect what changed, who reviewed, and when approvals occurred. Engagement administration supports role-based access controls and workspace separation for firms managing many clients at once.

A tradeoff is that the template and workflow configuration affects day-to-day throughput, so teams need governance over how templates and fields are maintained across engagements. Caseware Cloud fits firms that standardize audit methodology at the template level and want consistent client request routing, review notes, and documentation structure across repeated engagements.

Pros
  • +Configurable engagement templates for consistent working-paper structure
  • +Evidence and review notes link directly to working paper sections
  • +RBAC-style controls for controlled access across engagements
  • +Client request management keeps evidence intake tied to audit steps
Cons
  • –Template and workflow configuration requires ongoing admin discipline
  • –Some workflows depend on firm-standard templates rather than free-form edits
  • –Large engagements can feel slower without strict file and evidence organization
Use scenarios
  • Audit engagement teams

    Run repeatable working paper workflows

    More consistent documentation

  • Audit managers

    Review and approve evidence faster

    Cleaner review trails

Show 2 more scenarios
  • Audit operations and admins

    Standardize methodology across clients

    Lower variation across engagements

    Admins manage roles and engagement configurations to keep client folders and workpaper structures consistent.

  • Client service coordinators

    Route PBC requests to evidence

    Less evidence chasing

    Client-request intake routes documents into the engagement so audit evidence stays connected to work performed.

Best for: Fits when firms need standardized electronic working papers, evidence traceability, and governed review workflows.

#2

FloQast

SMB

Close management and reconciliation platform built by accountants for accountants.

9.2/10
Overall
Features9.0/10
Ease of Use9.4/10
Value9.2/10
Standout feature

Task-to-evidence workflows link review notes and sign-offs to specific audit steps across engagements.

FloQast is built around review workflows that auditors can run against financial statement assertions and supporting schedules, with task status, reviewer sign-offs, and evidence links captured in one place. The product emphasizes operational control by tying journal entry testing, roll-forward procedures, and reconciliation evidence into repeatable checklists. Audit teams get configuration patterns for engagement-specific programs and can standardize templates across multiple clients.

A tradeoff is that teams need discipline to keep evidence naming consistent and to avoid duplicating tasks across overlapping close and audit workflows. FloQast fits when audit teams want tighter execution control than email or spreadsheets and when they must coordinate PBC request management with client portal style submissions.

Pros
  • +Configurable task checklists for audit programs with reviewer sign-offs
  • +Evidence and review notes stay attached to specific tasks
  • +PBC request management and client submission collection in one workflow
  • +Clear change history supports audit trail expectations
Cons
  • –Evidence organization requires consistent naming and linking to avoid clutter
  • –Advanced automation depends on setup choices and workflow design discipline
  • –Complex engagements may need careful template scoping to prevent duplicate steps
  • –Integration depth for general ledger extraction can require external preparation
Use scenarios
  • Financial statement audit teams

    Run assertions-based workpaper reviews

    Faster evidence retrieval during reviews

  • Audit managers

    Standardize engagement execution

    More consistent workpaper quality

Show 2 more scenarios
  • Operations and close owners

    Coordinate close and audit support

    Fewer handoff gaps

    Connect reconciliation and rollforward evidence so audit steps trace back to close outputs.

  • Engagement support staff

    Manage PBC request follow-ups

    Reduced request chasing

    Track client submissions for audit documentation and route exceptions for resolution.

Best for: Fits when audit teams standardize execution with approvals, evidence tracking, and client PBC requests.

#3

Suralink

SMB

PBC request list management and document collection platform for auditors.

8.8/10
Overall
Features8.7/10
Ease of Use8.8/10
Value9.1/10
Standout feature

PBC request management connects client document intake directly to engagement working papers and review states.

Suralink organizes engagements around audit workflow execution with electronic workpapers and review notes attached to specific steps in the process. Evidence capture stays connected to the audit trail through versioned documents and review states, which helps when reconciling planning decisions to working paper outcomes. Client-facing tasks for PBC request management live alongside the engagement, which reduces back-and-forth across separate email threads and file shares.

A tradeoff appears in governance depth during scaling across many engagements because standardization depends on consistent template use and disciplined configuration by engagement admins. Suralink fits best when engagements need repeatable evidence intake and structured reviewer workflows, such as journal entry testing support, account reconciliation documentation, and confirmation management workflows tied to specific working papers.

Pros
  • +Client PBC request management ties evidence uploads to specific engagement needs
  • +Electronic workpapers keep review notes connected to testing steps
  • +Engagement audit trail supports reviewer accountability across versions
  • +Workflow tracking reduces evidence hunting across email and shared drives
Cons
  • –Scaling requires consistent template discipline across engagement teams
  • –Deep automation depends on how workpaper steps are configured
  • –Some advanced audit workflows require manual process alignment by admins
  • –Large evidence sets can create navigation friction during review cycles
Use scenarios
  • Audit managers

    Track PBC intake to working papers

    Faster follow-ups and cleaner evidence mapping

  • Engagement reviewers

    Review notes tied to testing outcomes

    Tighter review cycles and traceability

Show 2 more scenarios
  • IT audit teams

    Manage confirmations and evidence sets

    Reduced reconciliation work during wrap-up

    Confirmation management workflows connect response documentation to engagement assertions and review trails.

  • Staff auditors

    Execute audit programs with structured steps

    Fewer handoffs between systems

    Auditors complete defined testing steps and update working papers with supporting evidence in one place.

Best for: Fits when audit teams need client request tracking and governed workpaper reviews in one workflow.

#4

MindBridge

enterprise

AI-powered risk discovery platform for financial data analysis and audit analytics.

8.6/10
Overall
Features8.5/10
Ease of Use8.4/10
Value8.8/10
Standout feature

Built-in continuous-style transaction monitoring tests that turn rule results into audit evidence packs.

MindBridge focuses on automated audit analytics that generate working-paper outputs from ERP and trial-balance inputs. The workflow supports continuous audit-style testing for financial statement assertions, including transaction risk scoring and sampling-ready evidence packs.

Pros
  • +Automates transaction-level testing outputs tied to audit evidence
  • +Configurable analytics rules align results to financial statement assertions
  • +Produces review-ready working papers from imported trial balance and GL data
  • +Supports repeatable testing patterns for recurring engagements
Cons
  • –Analytics coverage depth varies by account type and data completeness
  • –Complex configurations need governance discipline to avoid inconsistent runs
  • –Less suited for teams that require fully bespoke audit program content
  • –Dependence on reliable source mapping can slow onboarding

Best for: Fits when audit teams want analytics-first testing evidence and repeatable working papers from GL data imports.

#5

AuditFile

SMB

AuditFile provides online audit workpapers, financial statement preparation, and client request management.

8.3/10
Overall
Features8.4/10
Ease of Use8.2/10
Value8.1/10
Standout feature

AuditFile’s document-level audit trail ties edits and review notes to specific working paper pages.

AuditFile supports financial statement audit work through electronic workpapers and document-based engagement tracking tied to evidence. The tool focuses on audit execution flows like planning, tasking, and evidence collection with audit trail records for reviews and updates.

Pros
  • +Document-centric workpaper pages speed evidence capture during fieldwork
  • +Review notes stay attached to the related working paper pages
  • +Engagement tasking helps coordinate planning and testing steps
  • +Audit trail supports traceability of updates across the engagement
Cons
  • –Import and mapping from general ledger exports can require manual cleanup
  • –Automation depth depends on how teams configure templates and checklists
  • –Cross-module reporting for management can lag behind workflow execution needs
  • –Complex workflows may need tighter governance to avoid inconsistent setups

Best for: Fits when audit teams need structured electronic workpapers and evidence traceability for consistent review notes.

#6

Inflo

vertical specialist

Inflo combines audit data analytics, electronic workpapers, client collaboration, and engagement management.

8.0/10
Overall
Features7.9/10
Ease of Use8.1/10
Value7.9/10
Standout feature

Evidence-to-workpaper workflow links attachments and edits to review and approval stages.

Inflo targets audit and accounting teams that need structured audit evidence capture tied to engagement workflow execution. Inflo provides workpaper creation and review workflows, evidence attachments, and change tracking designed for recurring financial statement audits.

Pros
  • +Evidence-first workpaper workflows with version history for review notes
  • +Trial balance import supports faster setup for working papers
  • +RBAC and audit trail track edits and approvals for oversight
  • +Workflow linking helps keep findings connected to account areas
Cons
  • –Automation breadth for complex lead schedules can be limited
  • –Configuration depth is required to match specific firm methodology

Best for: Fits when mid-size audit teams need structured workpapers, evidence capture, and approval trails for repeat engagements.

#7

DataSnipper

enterprise

Intelligent automation platform for audit and finance professionals working within Excel.

7.6/10
Overall
Features7.6/10
Ease of Use7.8/10
Value7.5/10
Standout feature

Evidence linking built around trial balance import and account-level reconciliation outputs, so reviewer notes stay tied to source figures.

DataSnipper connects electronic workpaper workflows to a reusable audit evidence process, with a focus on importing trial balance and reconciling results to testing. The solution targets audit planning through engagement documentation, then carries reviewers into working-paper notes and sign-offs with a traceable audit trail.

Pros
  • +Trial balance import links evidence back to account-level testing
  • +Working-paper review notes retain traceable connections to test outputs
  • +Automation reduces manual rework between reconciliations and schedules
  • +Extensibility supports data movement via integration and API surfaces
Cons
  • –Workflow customization can require careful setup for consistent review paths
  • –Some audit program structure depends on configuration rather than built-in templates
  • –Evidence linking is strongest for imported GL-origin data than for ad hoc sources
  • –Complex engagements may need tighter governance to avoid duplicated artifacts

Best for: Fits when mid-size audit teams need repeatable evidence traceability from imported GL data into reviewed working papers.

#8

CCH Engagement

enterprise

CCH Engagement manages audit engagements, workpapers, trial balances, and financial statement preparation.

7.3/10
Overall
Features7.4/10
Ease of Use7.4/10
Value7.2/10
Standout feature

Review notes and evidence are tightly tied within working papers to preserve an engagement audit trail through rework.

CCH Engagement from Wolters Kluwer is audit workflow management software centered on electronic workpapers and engagement document control. It supports structured audit planning and working paper execution, including evidence organization and review note capture across an engagement.

Pros
  • +Electronic workpapers with controlled document structure for consistent evidence organization
  • +Engagement-level review notes keep feedback tied to specific working papers
  • +Audit planning artifacts and execution steps stay connected inside one workspace
  • +Firm configuration supports repeatable engagement templates and workflow standards
Cons
  • –Limited visibility into source systems since general ledger integration is not natively central
  • –Audit automation depends on configured templates and firm processes rather than analytics modules
  • –Document-centric workflows can feel heavy when evidence is mostly file attachments
  • –Role setup and governance require disciplined administration to keep access aligned

Best for: Fits when firms run standardized engagement templates and need controlled electronic workpapers with review trails.

Conclusion

After evaluating 8 financial statement audit software, Caseware Cloud stands out as our overall top pick — it scored highest across our combined criteria of features, ease of use, and value, which is why it sits at #1 in the rankings above.

Our Top Pick
Caseware Cloud

Use the comparison table and detailed reviews above to validate the fit against your own requirements before committing to a tool.

How to Choose the Right Financial Statement Audit Software

Financial statement audit software coordinates electronic working papers, audit evidence, and reviewer comments so teams can trace each conclusion back to imported figures and documented testing. This buyer’s guide covers Caseware Cloud, FloQast, Suralink, MindBridge, AuditFile, Inflo, DataSnipper, and CCH Engagement, with a ranked roundup grounded in how each tool binds tasks to evidence and review trails.

The comparison emphasizes integration depth into audit inputs, automation and API surface where available, and governance controls that keep review steps consistent across engagements. The guide also ties differences in PBC request handling and evidence-to-workpaper linking to real operational tradeoffs in audit workflow management.

Financial Statement Audit Software that manages evidence, working papers, and review trails

Financial statement audit software is used to run engagement workflows where audit programs, working-paper sections, and audit evidence are connected to reviewer notes and approvals. Caseware Cloud focuses on template-driven working-paper flows that bind client-request intake, evidence attachments, and reviewer notes into one audit trail.

FloQast centers task-to-evidence workflows that link sign-offs and review notes to specific audit steps across engagements. Suralink differentiates by connecting PBC request management to engagement working papers so client document intake advances review states without breaking traceability.

Evaluation criteria for Financial Statement Audit Software workflows and evidence traceability

The category lives or dies on whether audit steps, evidence, and reviewer notes stay linked after imports, edits, and rework. The tools below were scored on how tightly those links are enforced inside electronic working papers, not on generic document storage.

  • Template-driven working-paper flows with evidence and review note binding

    Caseware Cloud leads with configurable engagement templates that connect client-request intake, evidence attachments, and reviewer notes into one audit trail. CCH Engagement also ties review notes and evidence tightly within working papers using controlled document structure.

  • Task-to-evidence and approval wiring across audit programs

    FloQast ties reviewer sign-offs and review notes to configurable task checklists across audit programs. AuditFile provides a document-level audit trail that links edits and review notes to specific working paper pages.

  • PBC request management connected to engagement review states

    Suralink distinguishes by connecting PBC request management to engagement working papers so client document intake advances review states while preserving traceability. FloQast supports PBC requests inside task-driven workflows but depends more on consistent linking to keep evidence organized.

  • Transaction monitoring tests that generate evidence packs

    MindBridge stands out with built-in continuous-style transaction monitoring that turns rule results into audit evidence packs. Caseware Cloud focuses less on analytics output generation and more on template-driven working-paper traceability.

  • Evidence-first workflows with import support for working papers

    Inflo builds evidence-to-workpaper workflows that link attachments and edits to review and approval stages, then supports trial balance import to speed working paper setup. DataSnipper also anchors evidence linking on trial balance import plus account-level reconciliation outputs.

  • Evidence traceability from trial balance to account-level testing

    DataSnipper retains traceable connections between working-paper review notes and account-level testing outputs produced from trial balance import. Inflo provides similar evidence-to-workpaper linking but can limit automation breadth for complex lead schedules.

Decision framework for selecting Financial Statement Audit Software by workflow control and automation shape

Selection should start with how the audit methodology is executed in the field. Firms that run standardized electronic working-paper structures usually benefit most from template binding that keeps evidence and review notes attached to specific sections.

  • Choose template-driven traceability when working paper structure is the governance mechanism

    Caseware Cloud suits teams that need configurable engagement templates where evidence attachments and reviewer notes are forced into consistent working paper sections. CCH Engagement fits firms that already run controlled electronic workpapers and want review notes tied to specific working papers through rework cycles.

  • Choose task-to-evidence workflows when audit programs require step-level approvals

    FloQast fits firms that standardize audit program execution using configurable task checklists with reviewer sign-offs and review notes attached to specific tasks. AuditFile fits firms that want document-level traceability so edits and review notes attach to working paper pages even during iterative evidence capture.

  • Choose PBC-to-working-paper state progression when client request flow is the bottleneck

    Suralink fits teams that need PBC request management connected directly to engagement working papers and review states. When PBC intake must keep moving without losing traceability, evaluate whether the workflow links uploads to testing steps rather than only storing files.

  • Choose analytics-first evidence generation when transaction-level testing drives conclusions

    MindBridge fits audit teams that use transaction monitoring rules and want outputs transformed into audit evidence packs tied to financial statement assertions. Caseware Cloud is a stronger fit when template-driven working-paper traceability is the priority over analytics module output generation.

  • Choose evidence-first paths with import support when repeat engagements depend on faster setup

    Inflo fits mid-size teams that want evidence-first workflows with version history for review notes plus trial balance import to accelerate working paper setup. DataSnipper fits teams that rely on trial balance import and account-level reconciliation outputs to keep reviewer notes tied back to source figures.

Who should use Financial Statement Audit Software for evidence traceability and reviewer workflow control

Financial statement audit software fits firms that run electronic working papers with evidence traceability requirements and reviewer accountability across engagements. The strongest fit comes from workflow alignment, such as templates, task checklists, or evidence-first paths that preserve audit trail integrity during rework.

  • Firms standardizing electronic working papers across engagements

    Caseware Cloud and CCH Engagement both keep reviewer notes connected to structured working paper sections, which helps maintain audit trail consistency when engagements are templated.

  • Audit teams that require approval discipline at the audit program step level

    FloQast ties review sign-offs and review notes to configurable task checklists, which supports step-level governance across multiple engagements.

  • Audit teams managing PBC intake and waiting on client documents

    Suralink connects PBC request management to engagement working papers so uploads move through review states while staying tied to engagement needs.

  • Teams that run continuous-style transaction monitoring tests

    MindBridge builds transaction monitoring rule outputs into audit evidence packs that map to audit assertions and can be reused through working papers tied to GL data imports.

  • Mid-size firms importing trial balances and reconciling evidence to accounts

    Inflo and DataSnipper both support trial balance import workflows that connect evidence back into reviewed working papers, with DataSnipper emphasizing account-level reconciliation outputs.

Common pitfalls when implementing Financial Statement Audit Software workflows

Many failures show up as broken traceability after a tool goes live. The root cause is usually mismatched workflow configuration to the firm’s audit execution patterns or weak discipline around naming and linking evidence to tasks.

  • Relying on evidence uploads without enforcing links from evidence to the relevant working paper sections

    Caseware Cloud and AuditFile both attach review notes to structured destinations, so teams should configure templates or page-level locations before fieldwork. If links are loose, reviewer notes will not support an auditable audit trail.

  • Allowing inconsistent evidence naming and linking so tasks and evidence drift apart

    FloQast requires consistent naming and linking to prevent evidence organization clutter that breaks task-to-evidence traceability. Teams should create linking standards before starting engagements with configurable task checklists.

  • Underinvesting in workflow configuration discipline for template- or step-driven automation

    Caseware Cloud requires ongoing admin discipline to keep template and workflow configuration aligned with firm methodology. MindBridge and Inflo also depend on complex configuration choices so analytics or lead-schedule workflows produce consistent evidence packs or approval trails.

  • Expecting trial balance imports to fully eliminate mapping cleanup and configuration work

    AuditFile can require manual cleanup for general ledger export import and mapping, even when evidence capture is structured. DataSnipper and Inflo reduce setup time, but both still require configuration depth to match firm methodology and review paths.

How We Selected and Ranked These Tools

We evaluated Caseware Cloud, FloQast, Suralink, MindBridge, AuditFile, Inflo, DataSnipper, and CCH Engagement using feature coverage at 40%, then weighted ease of execution and value at 30% each. Features emphasized how each tool binds evidence to working papers, review notes, and audit trail destinations such as template sections, task checklists, or evidence packs.

Ease of execution emphasized how quickly teams can run configured workflows without creating manual re-linking during fieldwork. Caseware Cloud earned the top rank because configurable engagement templates tie client-request intake, evidence attachments, and reviewer notes into a single governed audit trail, which reduces traceability gaps compared with evidence-first or analytics-first implementations.

Frequently Asked Questions About Financial Statement Audit Software

Which tools map audit steps to evidence attachments instead of storing documents in a generic repository?
FloQast and Caseware Cloud both bind workpaper tasks to evidence attachments and approvals tied to audit steps. AuditFile also records an audit trail at the document and page level, which helps trace edits and review notes back to the specific working paper content.
How does trial balance import affect planning and downstream testing evidence in these audit workflow tools?
MindBridge and DataSnipper center testing output around trial-balance inputs, then generate evidence-ready working-paper artifacts from the imported data. Inflo and FloQast also support trial balance workflows, but they focus more on evidence capture and approvals as the audit execution spine.
When teams need client PBC request management tied to engagement status, which platforms fit that workflow?
Suralink is built around PBC request management that links client document intake to working paper needs and review states. FloQast also provides structured client-facing request flows for PBC collection and follow-ups, with task checklists and review notes linked to the requests.
What breaks if a firm relies only on generic document control instead of configuration-driven audit workflow management?
Caseware Cloud and CCH Engagement both use configuration-driven working paper workflows, so dropping workflow binding leads to weaker traceability between approvals, review notes, and the underlying audit steps. Tools like Suralink and FloQast reduce that risk by keeping reviewer notes and sign-offs attached to engagement steps and intake items rather than standalone files.
Which platforms support analytics-first substantive testing outputs rather than template-driven working papers?
MindBridge is designed for automated audit analytics that create working-paper outputs from ERP and trial-balance inputs. DataSnipper and Inflo are more evidence-and-workpaper oriented, emphasizing imported figures and review workflows instead of continuous transaction monitoring packs.
How do RBAC and audit log capabilities impact reviewer accountability during engagement reviews?
FloQast provides governance controls with role-based access-style controls plus persistent audit trails on changes. Inflo also includes role-based access and an audit trail of edits and approvals that supports review notes and internal oversight, while AuditFile focuses more on document-level audit trail tracking.
Which tools better support multi-engagement standardization through templates and controlled administration?
Caseware Cloud and CCH Engagement both emphasize standardized engagement templates plus controlled administration for governed review across engagements. AuditFile also emphasizes consistent working paper production and review notes through configuration rather than custom app development, which supports repeatability.
How does data movement and external handoff work when audit evidence needs to feed lead schedules and journal entry testing?
DataSnipper supports external data handoffs for lead schedules and journal entry testing while keeping evidence linked to underlying GL figures. MindBridge can generate sampling-ready evidence packs from transaction monitoring-style outputs, which reduces manual transfer between testing evidence and working papers.
What tradeoff appears when a platform depends on file-based imports for engagement data handoff rather than deep native general ledger integration?
CCH Engagement relies on file-based imports and document-centric linking, so it may require extra steps to connect execution artifacts to detailed GL-driven workflows. MindBridge and DataSnipper handle data-driven testing and evidence packs more directly from ERP or trial-balance inputs, which can reduce manual reconciliation linking work.

Tools reviewed

Primary sources checked during evaluation.

Referenced in the comparison table and product reviews above.

Commissioned Research

Funding and competing interests

This study was co-funded by several of the vendors assessed in it. No single vendor funded it. Funders could propose the market studied.

They had no role in selecting vendors, setting or weighting criteria, analysing data or drawing conclusions, and they received the same factual-accuracy check as every other vendor assessed.

Market definition, inclusion rules and criteria weights were fixed by an editor before research began and did not change afterwards. Editorial process →

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