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The main purpose of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the Islamic banking industry.

This paper reviews the existing literature to build comprehensive knowledge that would assist in determining the main factors that impact on the effectiveness of Sharīʿah audit in Islamic banks.

This research proposes a conceptual framework of factors that impact on Sharīʿah audit effectiveness in IBs based on previously published studies. The proposed framework includes external and internal factors as well as internal Sharīʿah audit structure, process and requirements.

First, the regulators need to provide a detailed framework for Sharīʿah audit which covers the main requirements for effective Sharīʿah governance. Second, Islamic financial institutions (IFIs) need to pay more attention to following the Sharīʿah audit process in order to achieve the objective of effective Sharīʿah governance. Finally, the dearth of empirical research on the role and effectiveness of Sharīʿah audit in Islamic banking highlights the need to develop an appropriate methodology to enhance the study of the effectiveness of Sharīʿah governance practices.

The Sharīʿah ensures compliance with its rules and regulations and enhances the soundness and credibility of the Islamic finance industry. This study identifies a number of issues that require further investigation in order to establish a better system of Sharīʿah audit and to identify the factors that affect Sharīʿah auditing practices. This paper is unique in covering the main elements that have influence on the effectiveness of Sharīʿah audit and proposes them in one framework.

The purpose of this paper is to provide evidence on the importance of cross-border cooperation in the quality assurance of transnational education (TNE) by offering a comparative overview of how TNE is quality assured by both sending and receiving countries. Through this comparative analysis, it will be possible to appreciate the diversity of approaches to TNE. The paper also shows that for the foreseeable future, progress towards effective and effiicient quality assurance of TNE cannot rest on the hope of developing an internationally agreed framework, but it must rest on strengthening cooperation between quality assurance agencies operating within different national frameworks.

This paper looks at four key sending countries of TNE, the UK, Australia, the USA and Germany, considering the main drivers for out-going TNE, its main features and how it is quality assured. It then considers the same aspects from the perspective of receiving countries of TNE, looking at four key receiving locations, China, Dubai, Singapore and Hong Kong. It also offers an overview of some recent international initiatives aimed at fostering cross-border cooperation in the quality assurance of TNE.

In the backdrop of this overview of different approaches to TNE, this paper will conclude that for the foreseeable future it is not possible to develop an internationally agreed view and approach to TNE and its quality assurance. This conclusion allows the author to focus on the importance of cross-border cooperation amongst quality assurance agencies in sending and receiving countries for the effective and efficient quality assurance of TNE.

This is the first comparative study of different countries’ approaches to TNE and its quality assurance, taking into account both sending and receiving countries. It allows pointing to the key different features in different countries’ approaches and illustrates how these often relate to the underlining national strategic priorities and drivers for TNE (either in-bound or out-bound). It also allows the international community to realise that in the absence of a viable shared and agreed international framework for the regulation and quality assurance of TNE, it is of paramount importance to focus efforts on inter-agency cross-border cooperation in order to ensure that TNE continues to be of good quality and relevant to the respective communities.

The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and insights on evolution and potential new assurance approaches.

Based on an exploratory research design, the paper conducted semi-structured interviews with 10 expert auditors, accounting assurance providers and non-accounting assurance providers, in the Italian context, combining an open coding approach with an axial coding approach, and using a three-stage process to organize data.

Respondents confirmed that current IR practices do not represent a real paradigm shift and that the need for in-depth changes in the assurance approach will depend on how these practices evolve. The main challenges highlighted are the absence of suitable criteria, the difficulty of assuring narratives and future-oriented information, and the low level of maturity of internal systems and processes of companies and stakeholders. Proposals for overcoming these challenges are framed mainly within current assurance models, although some respondents pointed out the need for a shift towards new assurance approaches.

The paper relies on a small sample of well-informed subjects active in Italy; thus, the results may not represent the views of all auditors.

The findings identify areas that practitioners and assurance provider firms should focus on, looking to IR assurance and its growing importance and application as a future business area. They may be useful to standard setters and regulators to better understand limits and opportunities of requiring IR assurance on specific information not strictly related to financial information, and for the development of guidance or standards for IR assurance.

This research contributes to the currently underexplored area of IR assurance. Relatively few studies have investigated this topic from an empirical point of view, and no study involving auditors has been carried out in the Italian context.

The purpose of this paper is to set out the experience of the Hong Kong Council for Accreditation of Academic and Vocational Qualifications (HKCAAVQ) in carrying out cross-border quality assurance (QA) in Macao.

The paper draws on case studies of two very different QA exercises conducted by HKCAAVQ in Macao in 2015 and 2016. The first was a program accreditation conducted as part of a pilot of the external QA standards and process developed by the Macao Government’s Tertiary Education Services Office (GAES) for potential use by all higher education institutions (HEIs) in Macao. The second was a learning program review (LPR) conducted by HKCAAVQ following a request by a HEI in Macao using QA standards and processes developed by HKCAAVQ.

The key findings from the case studies are that an agency engaging in cross-border QA needs to have a clear rationale for their engagement, ensure that they are “fit-for-purpose” in terms of the context of the employing jurisdiction and the expectations of their HEIs and have a clear understanding of the relevant legal framework.

Cross-border QA is likely to grow in importance and activity in the coming years. The example of Macao provides a useful reference point for governments, HEIs and external quality assurance agency considering engaging in cross-border QA activities.

This study aims to report the design, development and evaluation of a digital quality assurance application aimed at improving and ensuring the quality of assessment programmes in higher education.

The application was developed using a design-based research (DBR) methodology. The application’s design was informed by a literature search and needs assessment of quality assurance stakeholders to ensure compliance with daily practices and accreditation requirements. Stakeholders from three study programmes evaluated the application.

As part of the development of the application, module- and programme-level dashboards were created to provide an overview of the programme’s outcomes, assessment methods, assessment metrics, self-evaluated quality indicators and assessment documents. The application was evaluated by stakeholders at the module and programme levels. Overall, the results indicated that the dashboards aided them in gaining insight into the assessment programme and its alignment with underlying assessments.

Visualisation of the assessment programme’s structure and content identifies gaps and opportunities for improvement, which can be used to initiate a dialogue and further actions to improve assessment quality.

The application developed facilitates a cyclical and transparent assessment quality assurance procedure that is continuously available to various stakeholders in quality assurance.

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Internal auditors may understand their practice differently through the archetypes that result from this study.

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

After the “quantity era,” today higher education has entered into the “quality era” and as “the gate keepers of quality,” quality assurance agencies (QAAs) are playing more and more irreplaceable important roles and their social status are becoming more and more prominent. However, how to guarantee the quality of the QAAs? Who can review the QAAs? The purpose of this paper is based exploration of these questions.

Following the founding of the European Quality Assurance Register (EQAR) for Higher Education, the Asia Pacific Quality Register (APQR) became the second in the international quality assurance (QA) networks to implement QA register, in 2015 with initiative of Asia-Pacific Quality Network.

This paper first retrospects the history and process of APQR, and subsequently the implementation of APQR is described in detail from the two aspects of the criteria and the procedure, and at the end, the paper concludes with a summary of the three characteristics of this first formal implement of APQR: APQR is an international register open to all the QAAs; APQR emphasizes characteristics evaluation of diversity; and APQR highlights the combination of quantitative assessment and qualitative assessment.

Today on the international stage of QA, APQR has emerged as “the watchman of quality” in the Asia-Pacific region as counterpart of EQAR in Europe. How far away does such newly emerging form of guaranteeing the QAAs’ quality go forward, what is its future prospects and other concerning issues, are some of the question that need enthusiastic attention and contribution.

Since the turn of the 21st century, various institutions of higher education have been established in the Gulf Cooperation Council region, several of which are branches of universities from North America, Europe, Australia, and other regions. Quality education is currently a required component in the models of collaboration between Universities; yet the literature suggests that challenges remain in how the quality education will be practiced in a region that lacked for long time private universities. In this paper, we present an exploratory investigation to determine what could be learned by studying the practicalities of collaboration and accreditation of a newly established institution in Oman, namely, Dhofar University. The case study focuses on the practicalities of DU’s external collaboration, national accreditation, and good practices University-wide and within the College of Engineering in particular. The paper aims to present and analyze challenges, good practices, faculty and staff experiences, and solutions that could be a useful pattern for similar institutions. The investigation builds on an internal University-wide self-study and an external review by an accreditation council.

Using a large-scale school improvement program in Sweden as a case, this article aims to explore the state governance of a large-scale school improvement program in Sweden and how officials at the state agency level made sense of the reform ideas and operationalized them in policy actions.

Data were integrated from Swedish Government Official Reports and formal directives from the Ministry of Education. Officials of the Swedish National Agency for Education (SNAE) were also interviewed. Data were analyzed to identify how regulatory rules, professional norms and cultural–cognitive beliefs shaped SNAE's design of the program.

The article shows how different types of governance (i.e. regulatory rules, professional norms and cultural–cognitive beliefs) set the direction for managing large-scale school improvement. In particular, in the studied case, the lack of clear regulatory directives enabled sensemaking processes clearly influenced by normative ideas and cultural–cognitive beliefs.

The findings are mostly presented from the perspective of managers, so further study is required to attain a broader understanding of the state agency level's role and function.

By illustrating the strengths of understanding various dimensions of educational governance, the findings are highly relevant to both policymakers and educational managers at different levels of school systems.

The article offers a valuable perspective on large-scale school improvement and educational governance by focusing on a level that has hitherto received little attention.

The purpose of this paper is to investigate the challenges faced with mobile information communication technology (M-ICT), more specifically tablet software, in the construction phase of UK infrastructure projects. Quality assurance in the context of passive fire protection is scrutinised, where M-ICT use is prevalent, to provide an industry perspective.

The research design is founded on exploratory multiple case study approach. Specific themes are developed, based on a critical review of previous ICT studies. The themes identified are used to inform a qualitative interview protocol for investigating three large UK infrastructure projects. Each project is at different stages in the construction phase, with varying examples of M-ICT implementation in use. Participants are interviewed regarding their experiences of the implementation of M-ICT on each project.

Findings identify diverse experiences across each project. Single and multiple M-ICT platforms are currently being used, with individual stakeholders using ICT in isolation, and in some instances, multiple project stakeholders are using it together. Complete replacement of paper-based processes is evident in one case study, but more commonly, digital technology is being used in parallel to traditional paper-based processes. The challenges, although varied across each case study, can be categorised under the themes of Technology (IT support, ICT infrastructure, IT security, contractual, software), People (social aspects, user competency, safety), Technical Compliance (technical compliance evidence) and Process (conventional processes).

It is recommended that each theme be reviewed at project commencement, with all key stakeholders, to ensure key aspects are considered prior to M-ICT deployment. This will ensure avoidance of challenges reported and maximise the opportunities that are available through M-ICT in a multi-stakeholder infrastructure project.