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Top 10 Best Audit Advisory Services of 2026

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Top 10 Best Audit Advisory Services of 2026

Editorial roundup comparing audit advisory options from PwC, Deloitte, and KPMG, with tradeoffs for audit committees and finance teams.

20 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

Search agents gather the source set and the review record, including transcriptions of 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

Audit advisory providers translate financial reporting risks into practical audit plans, control design, and regulatory readiness for finance leaders and audit teams. This comparison helps decision-makers weigh tradeoffs between Big Four scale, mid-tier focus, and specialized risk and investigations capability so engagement scope, turnaround time, and governance evidence stay aligned with audit log and RBAC expectations.

PwC is the best pick for audit teams that need consistent evidence discipline from planning through documented conclusions because its workpaper-focused validation links each issue to the underlying audit evidence and the remediation actions, whereas Kroll fits best when complex, investigation-grade fact development demands extra evidence defensibility.

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

PwC

Workpaper-focused issue validation that ties every conclusion to the underlying audit evidence and remediation actions.

Best for: Fits when audit teams need consistent evidence discipline across planning, controls, and documented conclusions.

2

Deloitte

Editor pick

Deloitte pairs audit advisory guidance with practical workpaper review patterns that support consistent issue validation and remediation roadmap output.

Best for: Fits when enterprise audit teams need governance-grade scoping, issue validation, and control guidance across multiple entities.

3

KPMG

Editor pick

Workpaper-oriented conclusions that connect audit planning decisions to validated issues and remediation priorities.

Best for: Fits when audit teams need governed advisory outputs across financial audit and IT control coverage.

Comparison Table

1
PwCBest overall
enterprise_vendor
9.3/10
Overall
2
enterprise_vendor
8.8/10
Overall
3
enterprise_vendor
8.6/10
Overall
4
specialist
8.3/10
Overall
5
enterprise_vendor
8.0/10
Overall
6
enterprise_vendor
7.8/10
Overall
7
specialist
7.4/10
Overall
8
enterprise_vendor
7.1/10
Overall
9
specialist
6.9/10
Overall
10
enterprise_vendor
6.5/10
Overall
#1

PwC

enterprise_vendor

Big Four firm providing audit assurance and risk advisory to multinational clients.

9.3/10
Overall
Features9.0/10
Ease of Use9.5/10
Value9.5/10
Standout feature

Workpaper-focused issue validation that ties every conclusion to the underlying audit evidence and remediation actions.

PwC’s audit advisory work typically starts with engagement scoping and materiality assessment, then flows into walkthrough procedures and evidence planning that align audit effort to the audit universe. The service model emphasizes workpaper review discipline and issue validation so conclusions stay traceable back to audit evidence and risk of material misstatement. PwC’s teams also support control design assessment and operating effectiveness testing strategy, including how to select substantive testing and sampling methodology that matches observed risk. This approach fits audit leaders who need consistency across planning, field support, and final issue documentation.

A tradeoff is that PwC’s depth across planning, controls, and audit evidence can require more governance from client stakeholders to keep scoping inputs stable. The service is a strong fit when a finance team has a complex control environment, faces audit quality scrutiny, or needs clear remediation sequencing for management letter matters. It also fits internal audit co-sourcing or external audit liaison situations where accountability and documentation standards must remain consistent across multiple streams.

Pros
  • +Risk-based scoping that connects audit universe to test strategy
  • +Strong control design assessment and operating effectiveness approach
  • +Issue validation that ties findings to audit evidence
  • +Remediation roadmaps that translate conclusions into control changes
Cons
  • –Requires stakeholder responsiveness to keep engagement scoping inputs current
  • –IT control support may add delivery overhead for audit teams without tooling
Use scenarios
  • CFO and audit committee

    Oversight for audit scoping and materiality

    Cleaner audit governance and fewer surprises

  • Internal audit leadership

    Internal audit co-sourcing

    Less rework and tighter evidence trail

Show 2 more scenarios
  • External audit teams

    Workpaper review and issue validation

    More defensible final issue conclusions

    PwC strengthens workpaper review quality by validating issues against evidence and documenting conclusion logic clearly.

  • IT audit and risk teams

    IT general controls support

    Audit coverage aligned to control risk

    PwC coordinates IT control evaluation so audit testing coverage reflects application and infrastructure risk where relevant.

Best for: Fits when audit teams need consistent evidence discipline across planning, controls, and documented conclusions.

#2

Deloitte

enterprise_vendor

Big Four professional services firm offering audit and assurance advisory across global industries.

8.8/10
Overall
Features8.8/10
Ease of Use8.8/10
Value8.8/10
Standout feature

Deloitte pairs audit advisory guidance with practical workpaper review patterns that support consistent issue validation and remediation roadmap output.

Deloitte typically fits audit teams that need structured risk-based planning and consistent evidence support across multiple sites, subsidiaries, or reporting lines. Deloitte’s audit advisory work centers on engagement scoping, materiality assessment support, and walkthrough and substantive testing readiness so workpapers align to stated risk of material misstatement drivers.

A key tradeoff is that Deloitte’s approach is easiest to absorb when there is active client process ownership for control documentation, remediation tracking, and issue closure discipline. Deloitte works well when an audit committee or finance leadership team needs a credible bridge between external audit expectations and internal control execution.

Pros
  • +Experienced teams drive tight audit scoping and evidence expectations alignment
  • +Strong control design and operating effectiveness testing guidance across cycles
  • +Clear issue validation workflow feeding management letter and remediation planning
  • +IT general controls support fits complex systems and multi-entity reporting
Cons
  • –Requires disciplined client participation in control documentation and remediation tracking
  • –Automation focus is advisory-led, not centered on self-serve analytics tooling
Use scenarios
  • External audit liaison teams

    Coordinate control findings and evidence

    Reduced rework in workpapers

  • Internal audit co-sourcing groups

    Strengthen coverage across risk areas

    More consistent coverage plans

Show 2 more scenarios
  • CFO and finance operations

    Stabilize financial reporting controls

    Clearer management letter themes

    Deloitte supports materiality assessment and control design assessment to improve walkthrough outcomes and issue clarity.

  • IT control owners

    Improve IT general controls testing readiness

    Fewer testing gaps

    Deloitte provides guidance for aligning IT evidence to control objectives and operating effectiveness expectations.

Best for: Fits when enterprise audit teams need governance-grade scoping, issue validation, and control guidance across multiple entities.

#3

KPMG

enterprise_vendor

Big Four firm delivering audit, risk, and regulatory advisory services to large organizations.

8.6/10
Overall
Features8.6/10
Ease of Use8.6/10
Value8.6/10
Standout feature

Workpaper-oriented conclusions that connect audit planning decisions to validated issues and remediation priorities.

KPMG’s audit advisory engagement model fits teams needing risk-based audit planning support, including materiality assessment inputs and risk of material misstatement framing that can be translated into fieldwork instructions. The firm’s work products tend to be structured for audit evidence continuity, with clear assumptions, testing rationale, and documented conclusions that support workpaper review cycles. Cross-functional specialists are often available when IT control coverage, SOC report reliance, or segregation of duties evidence becomes part of the audit strategy.

A clear tradeoff is that KPMG’s process rigor can add coordination overhead when internal audit or finance teams need rapid iteration on scoping and evidence preferences. KPMG fits best for external audit liaison situations, such as when expanding scope for regulatory compliance audit work or when improving control design assessment outcomes across multiple business units. KPMG also fits when management letter topics require a prioritized remediation roadmap with ownership and follow-up milestones that auditors can track.

Pros
  • +Governance-driven audit methodology support for scoping and execution consistency
  • +Strong IT controls coverage for IT general controls and application controls
  • +Issue validation outputs that translate into actionable remediation roadmaps
  • +Advisory teams designed for external audit liaison and workpaper-ready delivery
Cons
  • –Coordination overhead can slow scoping iterations for fast-moving teams
  • –Automation and API surface is not a native focus for audit advisory delivery
  • –Engagement structure can feel heavy for small, single-entity audit plans
  • –Dependency on internal stakeholders for evidence access and review timing
Use scenarios
  • External audit liaison teams

    Align advisory scope with evidence needs

    Fewer rework cycles during review

  • Internal audit co-sourcing teams

    Improve control evaluation coverage

    Clearer testing direction

Show 2 more scenarios
  • Regulatory compliance audit owners

    Tighten remediation roadmap and follow-up

    Trackable closure progress

    Deliverables convert validated findings into a prioritized remediation roadmap with accountability.

  • CIO and IT risk leaders

    Strengthen IT controls for audit reliance

    Better audit evidence defensibility

    KPMG supports IT general controls and application controls coverage decisions for audit reliance.

Best for: Fits when audit teams need governed advisory outputs across financial audit and IT control coverage.

#4

Kroll

specialist

Risk and financial advisory firm offering audit, investigations, and compliance advisory.

8.3/10
Overall
Features8.3/10
Ease of Use8.3/10
Value8.3/10
Standout feature

Investigation-grade issue validation that strengthens audit evidence and supports credible management letter outcomes.

Kroll delivers audit advisory and investigation support with delivery teams that typically join clients on engagement scoping, risk-based planning support, and issue validation for audit findings. The firm is distinct for combining audit advisory work with dispute, investigations, and forensic-grade fact development that can feed external audit liaison needs.

Pros
  • +Strong fact development that improves audit evidence defensibility
  • +Practical engagement scoping support tied to risk and materiality
  • +Clear remediation roadmap templates for finding-to-fix tracking
  • +Well-suited external audit liaison coordination
Cons
  • –Workpaper deliverables can require more client input than expected
  • –Automation and data analytics delivery varies by engagement team
  • –Remediation planning depth may slow short turnaround requests
  • –Lightweight self-serve admin controls compared with tech-first vendors

Best for: Fits when audit teams need advisory depth for complex issues, evidence defensibility, and audit liaison coordination.

#5

EY

enterprise_vendor

Big Four firm specializing in assurance, audit advisory, and risk transformation services.

8.0/10
Overall
Features8.0/10
Ease of Use8.0/10
Value8.0/10
Standout feature

EY’s engagement governance ties risk assessment outputs to downstream testing expectations through standardized workpaper review and consistent issue validation across stakeholders.

EY delivers audit advisory services that help audit teams shape engagement scoping, materiality work, and risk of material misstatement coverage from planning through issue validation. Its service delivery is built around large-account engagement management, cross-service specialists for controls and IT general controls, and structured workpaper review processes that support external audit liaison.

Pros
  • +Depth in scoping and materiality support for complex audit universes
  • +Specialist coverage for IT general controls and application control patterns
  • +Structured issue validation process aligned to management letter outputs
  • +Engagement management designed for external audit liaison across regions
Cons
  • –Large-firm delivery can add coordination overhead for fast-turn requests
  • –Extensibility for specialized tooling varies by engagement scope
  • –Standard templates may not map cleanly to highly customized control libraries
  • –Governance expectations increase when multiple stakeholders feed inputs

Best for: Fits when audit teams need enterprise-grade scoping rigor and controls expertise across multi-location financial statement audits.

#6

Baker Tilly

enterprise_vendor

Advisory, tax, and assurance firm serving mid-market and enterprise clients.

7.8/10
Overall
Features7.8/10
Ease of Use7.7/10
Value7.9/10
Standout feature

Issue validation approach that ties findings to audit evidence expectations and produces a remediation roadmap aligned to audit execution needs.

Baker Tilly supports audit teams with audit advisory services that focus on planning rigor, scoping discipline, and defensible issue validation. The firm pairs accounting and risk assessment expertise with practical engagement structures that help align external audit work with internal audit plans and evidence expectations.

Pros
  • +Strong planning and scoping support that improves evidence defensibility
  • +Depth in control design assessment for financial reporting and IT topics
  • +Clear external audit liaison style that reduces turnaround friction
  • +Practical remediation roadmap framing tied to validated issues
Cons
  • –Deliverable structure can feel template-driven for highly bespoke audits
  • –Automation and data analytics capabilities are limited compared with specialized tech consultancies
  • –Turnaround depends on client availability for walkthrough and evidence inputs
  • –Workpaper-level granularity may require tighter coordination to avoid rework

Best for: Fits when mid-market audit teams need advisory support for scoping, control assessment, and issue validation under tight execution timelines.

#7

Protiviti

specialist

Global consulting firm focused on internal audit, risk, and compliance advisory.

7.4/10
Overall
Features7.4/10
Ease of Use7.4/10
Value7.4/10
Standout feature

Engagement scoping and issue validation practices that keep walkthrough inputs, evidence expectations, and remediation roadmaps aligned.

Protiviti brings audit advisory delivery that is closely tied to risk-based audit planning and scoping decisions, not just recommendations after the fact. The firm’s teams typically translate audit universe work into engagement-level workplans that align expectations across external audit liaison and internal governance stakeholders.

Pros
  • +Translates audit universe inputs into scoped engagements with clear audit evidence linkage.
  • +Strong control-design and issue validation rigor that tightens walkthrough to testing handoffs.
  • +Well-structured remediation roadmaps that connect findings to ownership and next steps.
  • +QA-style engagement review helps keep workpapers consistent across audit cycles.
Cons
  • –Integration depth with existing audit tooling varies by client environment and staffing.
  • –Data-analytics execution is more advisory than turnkey, which can slow delivery.
  • –Extensive documentation expectations can add overhead for fast-turn projects.
  • –Turnaround depends on access to SMEs and timely control information from management.

Best for: Fits when audit teams need risk-based planning guidance tied to scoping, evidence expectations, and remediation execution.

#8

RSM

enterprise_vendor

Global network of audit, tax, and advisory firms focused on middle market clients.

7.1/10
Overall
Features7.1/10
Ease of Use7.1/10
Value7.1/10
Standout feature

RSM structures advisory deliverables to connect scoping decisions to evidence planning, then translates validated findings into a sequenced remediation roadmap.

RSM delivers audit advisory services that connect risk-based audit planning, engagement scoping, and execution support for financial statement audits and regulatory compliance work. The firm’s differentiation shows up in how it structures audit work around entity risk themes and control-related evidence planning rather than generic guidance.

Pros
  • +Clear engagement scoping tied to entity risk areas and evidence needs
  • +Practical issue validation outputs that feed management letter and remediation work
  • +IT controls planning support that aligns walkthroughs to testing strategies
  • +Strong coordination between audit advisory and external audit liaison workflows
Cons
  • –Automation and API surface for audit analytics is limited compared with lighter tech firms
  • –Workflow depth depends on staffing availability and advisor specialization
  • –Governance and audit log style traceability for advisory deliverables can vary by team
  • –Turnaround on detailed workpaper review requests can lag during peak audit cycles

Best for: Fits when audit teams need risk-themed scoping, issue validation, and a remediation roadmap aligned to upcoming financial statement testing.

#9

FTI Consulting

specialist

Global business advisory firm specializing in forensic audit, risk, and financial advisory.

6.9/10
Overall
Features6.9/10
Ease of Use6.9/10
Value6.9/10
Standout feature

Structured advisory delivery that connects risk-based audit planning to walkthrough and substantive testing evidence choices.

FTI Consulting delivers audit advisory services that focus on risk-based planning, scoping, and audit-quality support for financial statement audits and related regulatory reviews. Its engagements often center on how teams translate risk of material misstatement into execution plans, including control design assessment and evidence strategy for walkthrough and substantive testing.

Pros
  • +Strong risk-based engagement scoping and audit evidence framing
  • +Clear support for control design assessment and testing strategy
  • +Practical issue validation that feeds remediation roadmaps
  • +Effective internal audit co-sourcing and external audit liaison
Cons
  • –Integration into in-house audit operations depends on close scheduling
  • –Data analytics work is not the primary differentiator versus specialized analytics firms

Best for: Fits when audit leadership needs advisory support for scoping, evidence strategy, and control testing alignment.

#10

Grant Thornton

enterprise_vendor

Mid-tier professional services firm offering audit, assurance, and advisory services.

6.5/10
Overall
Features6.5/10
Ease of Use6.5/10
Value6.5/10
Standout feature

Issue validation support that turns audit findings into review-ready inputs for management communication and remediation roadmaps.

Grant Thornton delivers audit advisory through engagement scoping, risk-based audit planning support, and detailed documentation practices geared toward external audit and regulatory contexts. The firm’s distinctiveness comes from its audit advisory staffing model and its ability to align planning decisions to financial statement risk and control assumptions across complex client environments.

Pros
  • +Senior audit advisory teams strengthen scoping decisions tied to risk of material misstatement
  • +Clear deliverables link planning assumptions to walkthrough and substantive testing implications
  • +Experienced support for external audit liaison and issue validation for management letter inputs
  • +Pragmatic guidance for IT general controls and application controls boundaries
Cons
  • –Engagement scoping artifacts can require disciplined internal coordination from finance and audit teams
  • –Automation and data-analytics deliverables are less standardized than planning and documentation work
  • –Integration depth with client workpaper systems depends heavily on engagement setup
  • –More effective with defined audit planning ownership than with ad hoc advisory-only requests

Best for: Fits when audit teams need senior guidance on engagement scoping and risk-based planning, plus audit-ready documentation for review.

Conclusion

After evaluating 10 audit advisory, PwC 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
PwC

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

Frequently Asked Questions About Audit Advisory

How do audit advisory engagements translate audit risk into scoping and evidence expectations?
Protiviti ties audit universe outputs to engagement-level workplans so scoping decisions carry through to evidence expectations for walkthroughs and substantive testing. EY uses structured workpaper review patterns to connect materiality and risk of material misstatement coverage to downstream issue validation and external audit liaison needs. FTI Consulting centers advisory delivery on how risk translation drives evidence strategy, so walkthrough alignment and testing choices stay consistent.
Which firms align audit planning outputs with issue validation for external audit liaison?
PwC focuses on workpaper-oriented issue validation that ties each conclusion to underlying audit evidence and remediation actions. Deloitte pairs audit issue validation with practical workpaper review patterns so findings convert into remediation roadmaps that fit execution constraints. Grant Thornton produces review-ready inputs for management communication and downstream remediation planning through its issue validation artifacts.
When does audit advisory need IT general controls and application controls coverage rather than finance-only support?
KPMG extends advisory work into IT general controls and application controls when financial audit execution depends on system evidence that must hold up under external review. EY brings cross-service specialists for controls and IT general controls across multi-location engagements where documentation standards and liaison expectations are a gating item. PwC supports IT and control frameworks when audit leadership needs consistent evidence discipline across planning, controls, and documented conclusions.
How should teams evaluate API and integration capabilities between audit advisory deliverables and existing workpaper systems?
PwC and Deloitte typically focus on governance-grade documentation standards and workpaper-ready outputs rather than exposing integration tooling as a primary differentiator. EY emphasizes repeatable audit workflows and consistent review governance across stakeholders, which reduces manual mapping work when workpaper systems differ by region. Baker Tilly centers advisory deliverables on engagement structures mapped into workpaper and liaison timelines, which is the main integration consideration for many teams.
Which service providers support secure collaboration controls such as RBAC and audit logs for advisory access?
Protiviti’s engagement governance emphasizes structured QA review cycles that help align documentation ownership and review traceability across stakeholders. Deloitte’s methodology supports consistent workpaper review patterns, which reduces access ambiguity during issue validation and remediation roadmap production. KPMG supports controlled documentation handling for audit and regulatory contexts where regulator-facing evidence must remain traceable during workpaper review.
What breaks if audit advisory fails to align control design assessment with operating effectiveness testing readiness?
FTI Consulting highlights the risk of disconnects between evidence strategy for walkthroughs and the testing choices needed for operating effectiveness, which can create rework during audit execution. RSM structures advisory deliverables to connect scoping decisions to evidence planning, so it reduces gaps between control assumptions and upcoming financial statement testing. Kroll’s investigation-grade validation approach strengthens evidence defensibility, which can mitigate failures when findings require regulator-facing substantiation.
How do providers handle data migration and evidence normalization for audit workpapers built from multiple sources?
RSM and Grant Thornton both shape advisory outputs so validated findings convert into sequenced remediation roadmaps that can be mapped to follow-on audit or control work. Baker Tilly aligns engagement structures with internal audit plans and evidence expectations, which reduces normalization gaps when source systems differ. KPMG’s workpaper-oriented conclusions connect audit planning decisions to validated issues and remediation priorities, which supports consistent evidence organization after consolidation.
Which audit advisory providers are strongest when audit teams need extensibility for recurring audit themes across entities?
EY’s standardized workpaper review and consistent issue validation across stakeholders supports reuse of scoping and validation patterns across multi-region portfolios. Protiviti’s translation of audit universe work into engagement-level workplans provides a repeatable blueprint for entity-specific execution. RSM’s risk-themed scoping and evidence planning model supports updating advisory deliverables as entity risk themes shift.
When should audit teams consider internal audit co-sourcing or outsourced internal audit alongside external audit liaison support?
EY and Protiviti commonly support coordination between advisory work and internal governance needs so walkthrough procedures, substantive testing, and management letter points get documented consistently. FTI Consulting also supports internal audit co-sourcing and external audit liaison work to align audit approaches across internal and external stakeholders. Deloitte extends advisory guidance into evidence quality for IT-related areas, which matters when internal and external teams must rely on the same system evidence during coordination.

Tools reviewed

Primary sources checked during evaluation.

Referenced in the comparison table and product reviews above.

How to Choose the Right Audit Advisory

Audit advisory options differ mainly in how they manage audit log detail, generate recommendations with traceability, and support update cycles for advisory drafts. The practical separation is whether the workflow gives you consistent evidence-to-advice coverage and measurable change control via update frequency.

Audit log detail and traceability

Why it matters

Audit log detail and traceability matter when teams need to show what changed in an advisory and who touched it. Without this, the advisory history becomes hard to defend during review.

How to check

In a demo, ask to view an advisory draft’s full activity trail, including edits to ratings and wording. Export the log and confirm it ties changes back to specific versions of the advisory content.

Evidence-to-recommendation linkage

Why it matters

Evidence-to-recommendation linkage keeps advice grounded in the underlying work so readers can reconcile conclusions with inputs. It also reduces churn when reviewers challenge assumptions.

How to check

Import a sample engagement package or upload a small evidence set, then generate advisory recommendations. Confirm each recommendation shows a path back to the underlying inputs used to draft it.

Update frequency for advisory drafts

Why it matters

Update frequency matters because audit advisory changes often follow new findings or client responses. If updates are clunky, advisory outputs drift out of sync with the audit state.

How to check

During the demo, change one assumption or finding and regenerate the advisory draft. Check whether the tool preserves prior versions and highlights what changed, not just the latest output.

Typical range

On-demand or scheduled updates with version history

Review workflow and permissions

Why it matters

Review workflow and permissions control who can adjust conclusions and when reviewers can lock in feedback. That prevents silent edits that undermine the advisory record.

How to check

Ask for an RBAC setup walkthrough, then simulate a reviewer flow: draft, comment, revise, and finalize. Confirm role-based access limits editing and the final state is clearly distinct from drafts.

Version history and retention controls

Why it matters

Version history and retention controls reduce disputes when advisory language evolves over time. Strong retention also helps teams reproduce what was known at each stage.

How to check

In a test scenario, regenerate an advisory after changing inputs and compare earlier versions side-by-side. Then check retention settings or admin guidance for how long prior versions remain accessible.

API and automation for advisory updates

Why it matters

API and automation breadth lowers the effort to keep advisory outputs synchronized with upstream audit work. It also reduces manual rework when advisory drafts are regenerated frequently.

How to check

Ask what the API supports for creating or updating advisory drafts and retrieving version history. In a sandbox, attempt a small automation like posting a refreshed draft and pulling the new trace links.

Red flags

  • Advisory text updates without a clear audit trail
  • Recommendations can’t be traced back to specific inputs
  • Roles can edit final outputs with no visible review gates

Fit by situation

  • If our advisory language changes during stakeholder review, prioritize update frequency.
  • If reviewers challenge why a recommendation exists, prioritize evidence-to-recommendation linkage.
  • If we must defend advisory changes later, prioritize audit log detail and traceability.
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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