Abstract:Although 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 com… Show more
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