arbiter
JournalsPricingAccount

Improving audit quality through collaborative efforts understanding drivers and limiters in Kuwait

Ela Tuli et al.

International Journal of Accounting, Auditing and Performance Evaluation2026https://doi.org/10.1504/ijaape.2026.151943article
AJG 2ABDC C
Weight
0.50

What the paper says

This research examines the motivations for, and obstacles to, establishing a Joint Audit (JA) system in Kuwait. The research includes a survey taken by 190 people and 25 in-depth interviews with key individuals. According to the qualitative study, 'auditor performance and collaboration' as well as 'market confidence and cost efficiency' are two factors that contribute to the widespread use of JA. According to the research, however, 'coordination difficulties and free rides' prevent its widespread use. The study found that JA laws, stricter regulations, and more open financial reporting were all required. In order to restore confidence in financial reporting, the results highlight the need for enhancements to audit quality, investor protection, and communication amongst audit firms. The limited size of the qualitative and quantitative samples used in this study may reduce the external validation. The study's limited generalisability may be attributable to its exclusive emphasis on JA practices in Kuwait.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijaape.2026.151943

Or copy a formatted citation

@article{ela2026,
  title        = {{Improving audit quality through collaborative efforts understanding drivers and limiters in Kuwait}},
  author       = {Ela Tuli et al.},
  journal      = {International Journal of Accounting, Auditing and Performance Evaluation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijaape.2026.151943},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Improving audit quality through collaborative efforts understanding drivers and limiters in Kuwait

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.