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Author:Alduwaila, N.
Metwally, M.M.
Title:Impact of demographic profiles on use of services of foreign auditors: a case study
Journal:Journal of international marketing and marketing research
2007 : VOL. 32:3, p. 131-142
Index terms:Kuwait
Freeterms:foreign auditors
Language:eng
Abstract:The paper uses discriminate analysis to find out whether companies using services of foreign auditors can be separated from those not using them based on their demographic profiles. A study was conducted with a sample of 385 Kuwaiti companies. The results suggest that firms with relatively greater assets and liabilities, smaller equity ratio, larger number of branches and greater connections with foreign sources are more eager to employ foreign auditors.
SCIMA record nr: 265602
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