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Article
Publication date: 4 March 2024

Laura Jarrell and Dale Kirby

This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of…

Abstract

Purpose

This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of quality assurance.

Design/methodology/approach

This phenomenological, qualitative study used semi-structured interviews with eight community college quality managers to investigate their roles, experiences and perspectives. A reflexive thematic approach was used to analyze the interview data.

Findings

Four themes were identified from participant responses: quality managers frame and enable program quality, quality managers drive program change, quality managers cultivate a culture of quality and quality managers seek system change. The findings illustrate the roles played by quality managers as they work to improve college education at program, institution and system-wide levels.

Research limitations/implications

The decision of participants to accept the recruitment invitation might reflect particular attitudes, perspectives or experiences.

Practical implications

Quality assurance has emerged as a key mechanism for ensuring postsecondary programs are current, relevant and meeting the evolving needs of students and employers. This study advances the understanding of how quality assurance processes play out at the operational level and explores the experiences of quality managers as they navigate various quality tensions.

Originality/value

Quality managers play key roles in leading, evaluating and influencing quality assurance processes in postsecondary education yet they are underrepresented in the literature. The findings of this study shed new light on the aspirational and influential roles they play in advancing quality assurance.

Details

Quality Assurance in Education, vol. 32 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 28 November 2023

Hanen Khaireddine, Isabelle Lacombe and Anis Jarboui

Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and…

Abstract

Purpose

Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and highlights the effect of corporate environmental sustainability performance (CESP) on the relationship between SA quality and firm value. This study aims to examine whether such an effect is strengthened or weakened by eco-efficiency, as measured by ISO 14001 certification, aggregate CESP score and each individual dimension of CESP (emission reduction [ER], resource reduction [RR] and product innovation [PI]).

Design/methodology/approach

The sample includes 40 companies in Euronext Paris with the largest market capitalisations (the Cotation Assistée en Continu 40 [CAC 40] index) from 2010 to 2020. The authors apply the feasible generalised least squares regression technique to estimate all the regression models. Because observed associations may be biased by reverse causation or self-selection, the authors use the instrumental variable approach and Heckman two-stage estimation.

Findings

The results show that SA quality had a positive and significant effect on firm value. Second, the authors demonstrate that CESP, as assessed by ISO 14001 certification, has a stronger interaction with assurance quality and acting as a moderator variable. Using the ASSET4 scores, an alternative proxy for CESP, the authors find inconsistent evidence regarding the impact of CESP attributes. The CESP and ER scores are homogeneous and have a positive effect on firm value. However, the PI and RR CESP attributes are not homogenous and do not have the same interactive effect on firm value. The results are robust to the use of an instrumental variable approach and the Heckman two-stage estimation procedure.

Research limitations/implications

Policy implications: Regulators may be interested in the findings when considering current and future assurance requirements for sustainability reporting, and shareholders when considering SA as an investment choice criterion. The insights into and enhanced understanding of the incentives for obtaining high SA quality can help policymakers develop effective policies and initiatives for SA. Considering the possible improvements in sustainability performance when obtaining a high level of sustainability verification, governments need to consider mandating SA.

Practical implications

Firms receive clear confirmation of the importance of investing in SA quality. Financial markets do not evaluate SA dichotomously but reward companies with higher SA quality because of the greater credibility it provides. Firms should allocate a significant percentage of their annual budgets and other relevant resources to environmental training and development programmes to improve and maintain environmental performance. If they care about environmental issues, they must announce this by issuing sustainability reports and seeking assurance of the information disclosed. High-quality assurance not only has a significant effect on investors’ investment reliability judgements but also the perceived credibility of environmental performance fully moderates the effect of assurance on these judgements.

Social implications

This study has social implications; the authors find that the French market rewards firms that provide a high-quality assurance to guarantee the integrity of their sustainability reports. Therefore, by incorporating environmental sustainability into their financial goals, a better assurance ultimately will urge firms to move from green washing to strategic goals, which is beneficial for society. Further, firms that focus on sustainability as part of their business strategy may attract employees who engage in green behaviours at work and create a friendlier and productive environment because it gives meaning to the work they do and keeps them engaged to the level needed to perform their jobs capably.

Originality/value

This study contributes to the literature by re-examining the relationship between SA quality and firm value. It also provides new evidence on the moderating effect of CESP on the SA quality–firm value nexus. Specifically, it explores the joint effect of credibility and eco-efficiency on market confidence in sustainability information.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 8 May 2023

Wei-Cheng Chien

This study employs survey methods to statistically examine the internationalization of quality assurance (IQA) in Taiwanese higher education. The data collected were analyzed to…

1361

Abstract

Purpose

This study employs survey methods to statistically examine the internationalization of quality assurance (IQA) in Taiwanese higher education. The data collected were analyzed to assess the associations between administrators' opinions of the importance of IQA and their evaluations of its implementation, as well as the relationship between implementation and opinions on seven measures of international quality. The study also explores the mediating effect of implementation assessments on the relationship between opinions of the importance of IQA and opinions of international quality.

Design/methodology/approach

This study targeted higher education administrators from universities in Taiwan, including presidents, vice presidents, deans, section chiefs, directors, and heads of schools in various departments. Using systematic sampling methods, 80 universities were selected from a population of 159 higher education institutions in Taiwan, with 17-40 potential participants each in 2015. A total of 2,377 questionnaires were distributed to all the administrators of those institutions, and ultimately, 65 institutions and 337 valid questionnaires were analyzed.

Findings

The importance of IQA directly and positively influenced implementation of it on higher education institutions. The implementation directly and positively influenced the level of international quality of the institutions and the importance of IQA had an indirect positive influence on international quality through implementation. The aggregated institution-level results were similar to but much stronger than the individual-level results.

Originality/value

This study examined the IQA of higher education in Taiwan, which is increasingly important to institutions' competitiveness in the global higher education market. The data were analyzed using multilevel structural equation modeling at the individual-level and the aggregate-level. The analysis revealed direct and indirect associations between opinions about IQA and institutional quality. This study makes a significant contribution to the literature because it clarifies the role of administrators (individually and collectively) regarding their institutions' educational quality, and it provides useful information that institutions could apply to improve their international competitiveness.

Details

Higher Education Evaluation and Development, vol. 17 no. 2
Type: Research Article
ISSN: 2514-5789

Keywords

Article
Publication date: 16 April 2024

Sulaiman Aliyu

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of…

Abstract

Purpose

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Design/methodology/approach

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

Findings

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

Research limitations/implications

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Practical implications

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

Social implications

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

Originality/value

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 November 2022

Moses Elaigwu, Salau Olarinoye Abdulmalik and Hassnain Raghib Talab

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

1007

Abstract

Purpose

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

Design/methodology/approach

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

Findings

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

Research limitations/implications

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

Practical implications

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

Originality/value

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 23 October 2023

Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…

Abstract

Purpose

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

Design/methodology/approach

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

Findings

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Practical implications

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

Social implications

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

Originality/value

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 24 January 2024

Satumari John Wafudu and Yusri Bin Kamin

The issue of quality assurance in vocational and technical education (VTE) programs identifies a perilous need to develop a conceptual framework for teaching and learning…

Abstract

Purpose

The issue of quality assurance in vocational and technical education (VTE) programs identifies a perilous need to develop a conceptual framework for teaching and learning standards. This study aims to identify standard components for teaching and learning to ensure quality delivery for the achievement of VTE objectives. The quality assurance framework for teaching and learning is envisioned as a closed-loop management process that functions as an effective operational scheme to coordinate teaching processes that support the structure for quality assurance in VTE programs.

Design/methodology/approach

Survey data were collected through a questionnaire developed to examine the quality standards for teaching and learning in VTE from 259 respondents from colleges of education. The identified quality components for teaching and learning and their quality indicators were analysed.

Findings

The conceptual framework for teaching and learning with the 12 quality components and 62 quality indicators is the key standard for improving quality teaching and learning to meet the desired goals of VTE programs.

Originality/value

The framework proposed is flexible and can be applied to many other programs to ensure that teachers are professional enough to teach effectively to provide adequate learning outcomes.

Details

Quality Assurance in Education, vol. 32 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 4 December 2023

Marta Sánchez-Sancho, Jennifer Martínez-Ferrero and Javier Perote-Peña

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent…

Abstract

Purpose

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Design/methodology/approach

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

Findings

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

Practical implications

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Social implications

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

Originality/value

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 24 August 2023

David C. Hay, Michael Kend, Laura Sierra-García and Nava Subramaniam

This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the…

Abstract

Purpose

This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades.

Design/methodology/approach

The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods.

Findings

The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries.

Practical implications

The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables.

Social implications

Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases.

Originality/value

To the best of the authors’ knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 6
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 28 November 2022

Hafiez Sofyani, Haslida Abu Hasan and Zakiah Saleh

This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).

Abstract

Purpose

This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).

Design/methodology/approach

This study employed a qualitative method by conducting semi-structured interviews. The research respondents (interviewees) consisted of internal auditors, HEI management members and accreditation assessors of Indonesian HEIs. A total of 15 respondents were successfully interviewed to collect the data; 12 were from different HEIs, and 3 were from the HEI accreditation board.

Findings

This study deduced that internal control implementation could contribute to HEI quality management and improvement if integrated with other control policies, such as internal quality assurance, performance measurement systems and performance-based budgeting. By doing so, internal control corroborates total quality management (TQM) implementation within HEIs since it promotes employee empowerment and supervision, reduces budget wastage, increases the achievement of budget targets on output and outcome of programs and activities, enhances strategic and integrated system practices, provides reliable information for better decision-making, and promotes effective communication and coordination and good leadership culture.

Practical implications

The current study presents beneficial suggestions for HEI management on how internal control contributes to quality management at HEIs.

Originality/value

As suggested by Chalmers et al. (2019), most studies related to internal control were conducted in profit-oriented organisation settings, i.e. companies, and focused on their impact on economic aspects, such as profitability, cost efficiency and fraud mitigation. Meanwhile, internal control-related studies in the context of non-profit-oriented organisations, such as HEIs, and their role in non-economic aspects, in this case, the quality management in HEIs, is still lacking.

Details

The TQM Journal, vol. 35 no. 8
Type: Research Article
ISSN: 1754-2731

Keywords

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