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This study examines joint audits’ impact on financial statement timeliness in emerging markets in Kuwait.

We use a sample of nonfinancial firms listed on the Kuwait Stock Exchange from 2000 to 2020.

We find that joint audits are significantly negatively associated with financial statements’ timeliness. This suggests that firms employing two auditors (joint audits) issue their financial statements in relatively shorter periods. Our results are robust and consistent with our initial findings, even after assessing the impacts of the Big 4, profitability and firm size on them.

The findings show that mandating joint audits decreases audit report lag (ARL). We recommend that regulators and policymakers consider the potential implications of removing mandated joint audits, such as longer ARL.

This study contributes to the limited literature on joint audits and timeliness by exploring their relationship in the context of listed nonfinancial firms in an emerging market. The findings contribute to the ongoing debate about the costs and benefits of joint audits by showing the improvement of financial reporting timelines. Our findings assist regulators and policymakers in determining whether to implement or abolish joint audits.

The purpose of this paper is to investigate the potential integration of deep learning (DL) and digital twins (DT), referred to as (DDT), to facilitate Construction 4.0 through an exploratory analysis.

A mixed approach involving qualitative and quantitative analysis was applied to collect data from global industry experts via interviews, focus groups and a questionnaire survey, with an emphasis on the practicality and interoperability of DDT with decision-support capabilities for process optimization.

Based on the analysis of results, a conceptual model of the framework has been developed. The research findings validate that DL integrated DT model facilitating Construction 4.0 will incorporate cognitive abilities to detect complex and unpredictable actions and reasoning about dynamic process optimization strategies to support decision-making.

The DL integrated DT model will establish an interoperable functionality and develop typologies of models described for autonomous real-time interpretation and decision-making support of complex building systems development based on cognitive capabilities of DT.

The research explores how the technologies work collaboratively to integrate data from different environments in real-time through the interplay of the optimization and simulation during planning and construction. The framework model is a step for the next level of DT involving process automation and control towards Construction 4.0 to be implemented for different phases of the project lifecycle (design–planning–construction).

This study aims to explore the loyalty intent of prepaid (contract-free) customers in a market where disloyalty is prevalent and the market has low switching costs.

A quota, non-probability sampling technique was applied, resulting in the completion of 220 self-administered questionnaires that were used for data analysis. Confirmatory factor analysis and a structural equation model were applied to determine model fit and test the formulated hypotheses for this study.

The strength of the satisfaction–loyalty relationship is found to be influenced by three specific satisfaction antecedents, strengthened by the mediating role of customer delight and impacted by switching costs.

The findings of this study may guide mobile service providers in their initiatives to secure satisfaction and loyalty in a market context where switching costs are low and the market is described as disloyal.

This study investigates the well-researched relationship between satisfaction and loyalty and the antecedents of customer satisfaction to determine which of these variables should be the focus in a challenging market where consumers are disloyal and switching costs are low.