Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership

Autor: Ani, Mawih Kareem Al, Chong, H Gin, Tawfik, Omar Ikbal
Zdroj: Journal of Economics & Management; January 2024, Vol. 46 Issue: 1 p300-330, 31p
Abstrakt: 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.
Databáze: Supplemental Index