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Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS schools for improvement of the teaching and learning experience and for accountability. Internationalization has added a new role to quality assurance in LIS. In terms of the context of the World Trade Organization General Agreement on Trade in Services (WTO-GATS), LIS is increasingly recognized as part of the knowledge sector. The WTO-GATS has approved a multilateral framework that sets out rules for the conduct of international trade in services, including educational services. The GATS includes both general rules—for example, those related to the transparency of trade-related regulations—and a framework for specific commitments under which countries choose whether, and under what conditions, to allow access to their markets for foreign suppliers. The provisions in the GATS related to trade regulations and ways countries choose to allow access to their markets are relevant to the recognition of international standards or qualifications for professionals. Although not mandatory, international standards are encouraged, both for quality assurance of LIS school offerings in general, and for recognition of a specific LIS school outside its home country. Additionally, in the context of an increasingly internationalized job market, employers need reliable information on how to evaluate specific higher education degrees and assess degrees recognized and granted in their domestic market. The goals are to facilitate the mobility of students and to increase employability. The need to reinforce the comparability of higher education internationally through quality assurance systems is now becoming more pressing.

This chapter provides an in-depth examination of the quality assurance process in the higher education system of Iraq and the Kurdistan Region of Iraq (KRI) in terms of standards, processes, and procedures. More specifically, the chapter aims to examine the impact of the quality assurance process on the quality development of education in Iraq and Kurdistan Region, as well as identify the challenges that staff (top management and faculty members) face at various higher education institutions therein. For this purpose, a qualitative/quantitative analysis was conducted, which involved reviewing existing official policies, reports, and forms; interviewing top officials (presidents, vice-presidents, quality assurance directors) at a few higher education institutions (public and private); and developing a survey questionnaire that detected the perspective of top officials and faculty members regarding the level of impact quality assurance has had on the development of higher education. A total of 284 university staff members were surveyed from different universities in Iraq and Kurdistan. A total of 29 universities from Iraq and Kurdistan were represented in the survey. The respondents came from a variety of colleges and departments at public and private universities, with 79% of respondents coming from public universities. Study results demonstrate that quality assurance has contributed significantly to the improvement of university staff performance. There are a number of recommendations made within this chapter for educational leaders, which could lead to the further development of quality practices and the upgrading of the higher education system.

This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide future research.

The data were collected for 12,783 companies and exploratory descriptive analyses of sustainability reporting assurance practices were undertaken.

The study shows that assurance growth is lagging behind the growth in sustainability reporting. It reveals that assurer switching is a common practice amongst companies. There is an increasing trend towards the use of the International Standard for Assurance Engagements 3000 by non-accounting assurers. Additionally, in terms of assurance providers, the study finds that accounting firms are dominating the market, however, engineering firms are fast increasing their share of the sustainability assurance market, whilst consulting firms’ share is decreasing. However, the switch towards consulting firms is higher than the switch towards accounting firms in the last switch period.

Overall, the results of this study provide insights about companies’ assurance practices for regulators, assurance providers and companies interested in assuring their sustainability reports.

This study is relevant for companies’ stakeholders, including investors, to enhance their understanding of companies’ current assurance practices.

Prior studies on the assurance practices of sustainability reports are limited in scope (concentrate on large companies) and depth (examine accounting vs non-accounting assures and consider the evolving patterns at the institutional rather than firm-level). This study presents developments and trajectories of assurance practices to inform researchers and practitioners on the global trends by bringing an updated and broader perspective on the topic.

As mobile apps request permissions from users, protecting mobile users' personal information from being unnecessarily collected and misused becomes critical. Privacy regulations, such as General Data Protection Regulation in the European Union (EU), aim to protect users' online information privacy. However, one’s understanding of whether these regulations effectively make mobile users less concerned about their privacy is still limited. This work aims to study mobile users' privacy concerns towards mobile apps by examining the effects of general and specific privacy assurance statements in China and the EU.

Drawing on ecological rationality and heuristics theory, an online experiment and a follow-up validation experiment were conducted in the EU and China to examine the effects of privacy assurance statements on mobile users' privacy concerns.

When privacy regulation is presented, the privacy concerns of Chinese mobile users are significantly lowered compared with EU mobile users. This indicates that individuals in the two regions react differently to privacy assurances. However, when a general regulation statement is used, no effect is observed. EU and Chinese respondents remain unaffected by general assurance statements.

This study incorporates notions from fast and frugal heuristics end ecological rationality – where seemingly irrational decisions may make sense in different societal contexts.

This study aims to investigate the influence of organisations’ board gender diversity on the adoption of the United Nations sustainable development goals (SDGs) and on the use of external assurance.

The paper combines data from the Global Reporting Initiative’s Sustainability Disclosure Database and the Orbis database from Bureau van Dijk. The study uses logit models based on a sample of 366 large Asian and African companies which have addressed the SDGs in their sustainability reports published in 2017.

The results reveal that board gender diversity is positively associated with sustainability reporting and the involvement of an external assurance provider.

This study adds to the growing literature on the relationship between women’s participation on corporate boards and SDG reporting. Additionally, it addresses the understudied question of how the gender diversity of board resources affects the adoption of the external assurance of sustainability reporting.

As companies begin accounting for the triple bottom line, external corporate social responsibility (CSR) assurance provides stakeholders with assurance that CSR disclosures may be relied upon. In this way, companies may go some way towards avoiding their CSR efforts simply being perceived as greenwash or a public relations exercise. Several organisations currently provide this assurance, using different methodologies and standards. Using a content analysis, the annual and/or CSR reports of the top 100 South African publicly listed companies were investigated in respect of CSR assurance, and compared with international trends. Despite a slow response, the evidence suggests that CSR assurance prevalence is growing. It was found that despite its developing country status, the prevalence of CSR assurance by South African companies compared favourably with that of their counterparts in developed countries. In South Africa and the UK, the audit profession, led by the “Big 4” firms, is the dominant provider of CSR assurance. As the demand increases, the auditor’s role as a CSR assurance provider is expected to become increasingly more important, especially in South Africa, where the audit profession is highly regarded. This increased demand for assurance services will require the global audit profession’s paradigm to be re‐examined to include competence in contextual accounting and auditing.

The purpose of this paper is to evaluate design performance of 51 gear shaping machines by using data envelopment analysis (DEA).

Existing studies extend traditional DEA by handling bounded and discrete data based on envelopment models. However, value judgment is usually neglected and fail to be incorporated in these envelopment models. In many cases, there is a need for prior preferences. Using existing DEA approaches as a backdrop, the current paper presents a methodology for incorporating assurance region (AR) restrictions into DEA with bounded and discrete data, i.e. the assurance region bounded discrete (AR-BD) DEA model. Then, the AR-BD DEA model is combined with a context-dependent DEA to obtain an efficiency stratification.

The authors examine different AR restrictions and calculate efficiency scores of five scenarios of AR restrictions by using the proposed AR-BD DEA model. It shows that AR restrictions have a great impact on the efficiency scores. The authors also identify nine efficient frontiers in total. For each decision-making unit, it could set benchmarks and improve its performance based on each higher efficient frontier.

This paper first evaluates efficiency of gear shaping machines by considering different (bounded and discrete) variable types of data and including AR restrictions. The AR-BD DEA model and context-dependent AR-BD DEA model proposed in this paper further enrich the DEA theory. The findings in this paper certainly provide useful information for both producers and consumers to make smart decisions.

The purpose of this paper is to investigate whether a few leading Hong Kong construction firms are also efficient contractors. Theoretically, market leaders can exploit the virtue of economy of scale, learning curve and cost leadership to consolidate their competitiveness. However, if market share is key success factor for firms to become and stay competitive, smaller contractors will be further marginalized if the construction market continues to shrink as Hong Kong's economy approaches maturity. Hence the research question is: Have a few leading contractors been taking advantage of their market size to be efficient in Hong Kong?

Based on the Data Envelopment Analysis Assurance Region (DEA_AR) model, the efficiency scores of 17 major Hong Kong contractors are compiled over the last ten years. DEA is a non‐parametric approach to examine the relative efficiency among different firms, in terms of output/input ratios. Unlike traditional I‐O analysis which relies on a static table of coefficients, DEA does not require any priori and usually subjective weights for inputs or outputs.

The results identify efficient contractors, among which the three leading ones (China State Construction, Shui On Construction and Yau Lee Holdings) have captured the majority of housing construction contract values. Nevertheless, only China State Construction has ranked consistently as most efficient over time. The efficiency scores of Shui On Construction have decreased successively from 2002 to 2009, and it has been the least efficient contractor from 2006 to 2009. Yau Lee Holdings has a V‐curve of efficiency scores.

This study represents the first attempt to adopt a DEA_AR model to evaluate construction contractors' efficiency, which reduces the number of zeroes and the variation in weights for estimation and enhances the adequacy for individual contractor's efficiency scores, compared to other types of DEA models such as the CCR model and the BCC model.

The purpose of this study is to examine whether different levels of assurance statements of environmental disclosures affect investment choices in the French context where environmental assurance was voluntary until 2012 and became regulated and mandatory since then.

The authors conducted an experiment during the voluntary context – which represents the vast majority of countries – on a sample of 108 financial analysts.

Environmental disclosure has a positive impact on investment recommendations. More surprisingly, financial analysts are less likely to give recommendations in favor of a company that displays environmental disclosure with low-level assurance than for a company with no assurance statement at all.

When assurance is voluntary and there are at least two levels, this study results suggest that firms should avoid selecting the lowest level of assurance because it negatively affects investor decisions. From this perspective, firms should devote sufficient effort and resources to obtain at least Level 2 environmental disclosure assurance.

Given the recommendations made by financial analysts, the authors could expect that firms may prefer to engage in a higher level of assurance or to provide no assurance rather than minimize their financial efforts and resources to select a lower level of voluntary assurance regarding environmental disclosure.

This study has implications for the voluntary assurance practices of environmental disclosure and can provide support to regulators to promote higher standards in environmental assurance. It documents the relevance to increase the level of requested assurance for environmental disclosure.

To the best of the authors’ knowledge, very few studies have examined the additional effect of assurance on environmental disclosure in investors’ decisions. The experiment is conducted with financial analysts in the context of voluntary assurance.