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

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  • Ela Tuli
  • Shikhar Dua
  • Jagan Kumar Sur

Abstract

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.

Suggested Citation

  • Ela Tuli & Shikhar Dua & Jagan Kumar Sur, 2026. "Improving audit quality through collaborative efforts understanding drivers and limiters in Kuwait," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 22(1), pages 61-89.
    • Handle: RePEc:ids:ijaape:v:22:y:2026:i:1:p:61-89
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