Mawih  Kareem Al Ani, Badreldin  F. Salim, Jazi  Al Enzi, 
    Auditor Selection: Big Four or Non-Big Four? Case of Oman,
    International Business Management,
    Volume 11,Issue 5,
    2017,
    Pages 1087-1095,
    ISSN 1993-5250,
    ibm.2017.1087.1095,
    (https://makhillpublications.co/view-article.php?doi=ibm.2017.1087.1095)
    Abstract: The main objective of this study is to examine the variables considered by decision makers in
selecting big four or non big four auditors for auditing the financial statements of a sample of Omani companies.
The study analyzed 14 variables collected from the related literatures concerning the auditor selection process.
A questionnaire has been conducted for data collection and analysis. The questionnaire was distributed to a
random sample of 46 managers of companies listed in muscat securities market. Findings of the study indicate
that the big four auditors are usually preferred in Oman. Also, findings indicated that the variable with highest
rank is for "reputation audit firm" while the lowest rank is for "audit committee".
    Keywords: Auditing;big four;non-big four;Oman;Kuwait