Alanezi, Faisal S.; Alfaraih, Mishari M.; Alrashaid, Eyad A. - In: Journal of Economic and Administrative Sciences 28 (2012) 2, pp. 109-129
Purpose – The purpose of this paper is to examine the use of a dual-audit/joint-audit process and the level of compliance with IFRS in listed Kuwaiti financial institutions. Design/methodology/approach – An OLS-regression model was used to test the relationship among dual-audit/joint-audit...