International Business Management

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Auditor Selection: Big Four or Non-Big Four? Case of Oman

Mawih Kareem Al Ani, Badreldin F. Salim and Jazi Al Enzi
Page: 1087-1095 | Received 21 Sep 2022, Published online: 21 Sep 2022

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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".

How to cite this article:

Mawih Kareem Al Ani, Badreldin F. Salim and Jazi Al Enzi. Auditor Selection: Big Four or Non-Big Four? Case of Oman.
DOI: https://doi.org/10.36478/ibm.2017.1087.1095
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2017.1087.1095