Abstract
The role of auditing in preparing, recording, maintaining
and presenting high-quality financial reports is very crucial. This study
employed the best-worst multi-criteria method to identify and prioritize the
key drivers of external auditor’s selection. Nine factors were identified as
the key influencers in determining auditor’s selection. Ten experts were
carefully selected to participate in the study. They were provided with an
online questionnaire to complete by indicating their preferred criteria over
others. A linear BWM solver was used to determine the optimal weights of each
category. Audit quality emerged as a top-ranked factor that decision-makers
consider in choosing external auditors. On the flip side, the least important
criterion from the set of criteria was determined as audit firm size.
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