Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership
Aim/purpose – This study reports the demand for Big 4 audits among institutional and family owners, the two dominant ownerships in the GCC countries. We conducted this in-depth study to gain an understanding of the type of firms, family-owned or institutional-owned firms that lead to choosing audit...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-01-01
|
| Series: | Journal of Economics and Management |
| Subjects: | |
| Online Access: | https://doi.org/10.22367/jem.2024.46.12 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832570340847386624 |
|---|---|
| author | Al Ani Mawih Kareem Chong H Gin Tawfik Omar Ikbal |
| author_facet | Al Ani Mawih Kareem Chong H Gin Tawfik Omar Ikbal |
| author_sort | Al Ani Mawih Kareem |
| collection | DOAJ |
| description | Aim/purpose – This study reports the demand for Big 4 audits among institutional and family owners, the two dominant ownerships in the GCC countries. We conducted this in-depth study to gain an understanding of the type of firms, family-owned or institutional-owned firms that lead to choosing audit firms. |
| format | Article |
| id | doaj-art-25a71abab83345a8bf7c425576590f26 |
| institution | Kabale University |
| issn | 2719-9975 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Journal of Economics and Management |
| spelling | doaj-art-25a71abab83345a8bf7c425576590f262025-02-02T15:47:19ZengSciendoJournal of Economics and Management2719-99752024-01-0146130033010.22367/jem.2024.46.12Who should select the external auditor in emerging economies? Role of institutional ownership and family ownershipAl Ani Mawih Kareem0Chong H Gin1Tawfik Omar Ikbal21Accounting DepartmentDhofar University, Salalah, Oman2Finance and MIS Prairie View A&M University Prairie View, Texas, USA3Accounting Department, Dhofar University, Salalah, OmanAim/purpose – This study reports the demand for Big 4 audits among institutional and family owners, the two dominant ownerships in the GCC countries. We conducted this in-depth study to gain an understanding of the type of firms, family-owned or institutional-owned firms that lead to choosing audit firms.https://doi.org/10.22367/jem.2024.46.12institutional ownership (io)family ownership (fo)auditor choicegulf cooperation councilemerging economiesg23g32d10m42 |
| spellingShingle | Al Ani Mawih Kareem Chong H Gin Tawfik Omar Ikbal Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership Journal of Economics and Management institutional ownership (io) family ownership (fo) auditor choice gulf cooperation council emerging economies g23 g32 d10 m42 |
| title | Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership |
| title_full | Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership |
| title_fullStr | Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership |
| title_full_unstemmed | Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership |
| title_short | Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership |
| title_sort | who should select the external auditor in emerging economies role of institutional ownership and family ownership |
| topic | institutional ownership (io) family ownership (fo) auditor choice gulf cooperation council emerging economies g23 g32 d10 m42 |
| url | https://doi.org/10.22367/jem.2024.46.12 |
| work_keys_str_mv | AT alanimawihkareem whoshouldselecttheexternalauditorinemergingeconomiesroleofinstitutionalownershipandfamilyownership AT chonghgin whoshouldselecttheexternalauditorinemergingeconomiesroleofinstitutionalownershipandfamilyownership AT tawfikomarikbal whoshouldselecttheexternalauditorinemergingeconomiesroleofinstitutionalownershipandfamilyownership |