Bibliographic record
Abstract
Audit quality maintains positive association with the level of confidence of different stakeholders who are concerned about the financial and operational performance of audited financial statements. Hence, the role of the external auditor is unavoidable to restore good corporate governance. The purpose of the study is to identify the problems, which face the external auditors in Kuwait. In order to achieve this objective, 120 questionnaires have been distributed to random external auditors in Kuwait. A total of 100 questionnaires were returned; resulting in 83% usable response rate. The study showed that the external auditors in Kuwait faced many problems regarding the laws and legislations. It also demonstrated that the absence of independent and specialized party for legislations of auditing, insufficient role of professional associations in educating auditors, the weak of internal control over audited companies and the low fees of auditing as the most important problems facing external auditors in Kuwait. The analysis revealed that the lack of confidence between the audit offices and firms, clients relax to some of the audit offices and firm slowdown in paying audit fees seem to be the least significant obstacles facing external auditors. The study concluded that applying appropriate criteria for calculating the audit fees and educating auditors on the importance of adhering to professional ethics are important variables to overcome the auditors’ problems.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.013 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.004 | 0.002 |
| Scholarly communication | 0.004 | 0.001 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".