TY  - JOUR
T1  - Auditor Selection: Big Four or Non-Big Four? Case of Oman
AU - Kareem Al Ani, Mawih AU - F. Salim, Badreldin AU - Al Enzi, Jazi 
JO  - International Business Management
VL  - 11
IS  - 5
SP  - 1087
EP  - 1095
PY  - 2017
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2017.1087.1095
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2017.1087.1095
KW  - Auditing
KW  -big four
KW  -non-big four
KW  -Oman
KW  -Kuwait
AB  - 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".
ER  -