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AuthorAl-Hajri, Meshari O.
Available date2019-09-03T10:25:33Z
Publication Date2018
Publication NameStudies in Business and Economics
Identifierhttp://dx.doi.org/10.29117/sbe.2018.0105
CitationAl-Hajri, Meshari O. (2018), Corporate Governance and Auditor Choice in Kuwait, Studies in Business and Economics Journal, Vol. 21, No.1 , p.p. 27-51
ISSN1818-1228
URIhttp://hdl.handle.net/10576/11782
AbstractAlthough auditor choice has been studied extensively in the audit literature, research examining this issue in developing markets has been scarce thus far. The objective of this study is to investigate the impact of corporate governance (CG) on external auditor choice in the context of the small Kuwaiti emerging market. Specifically, the present study uses both a survey and hand-collected 2012 fiscalyear data pertinent to 53 Kuwaiti listed companies to examine whether firm’s auditor choice is influenced by company’s board size, board independence, directors’ shareholdings, Audit Committee (AC) size, and/or AC independence. Using a logistic regression model, the study’s results reveal evidence of a meaningful relation between auditor choice and AC size, company’s leverage, and company’s belonging to the finance sector. These findings could be useful to market regulators and corporate executives, especially in Kuwait, in improving CG practices within corporations. The research findings should also be of value to international researchers interested in carrying out related research.
Languageen
PublisherQatar University
SubjectCorporate governance
audit committee
board
audit independence
auditor choice
developing markets
Kuwait
TitleCorporate Governance and Auditor Choice in Kuwait
TypeArticle
Pagination27-51
Issue Number1
Volume Number21
dc.accessType Open Access


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