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Researchers, policymakers and hospital managers often encounter numerous quality measures when assessing hospital quality. The purpose of this paper is to address the challenge of summarising, interpreting and comparing multiple quality measures across different quality dimensions by proposing a simple method of constructing a composite quality index. The method is applied to hospital administrative data to demonstrate its use in analysing hospital performance.

Logistic and fixed effects regression analyses are applied to secondary admitted patient data from all hospitals in the state of Victoria, Australia for the period 2000/2001–2011/2012.

The derived composite quality index was used to rank hospital performance and to assess changes in state-wide average hospital quality over time. Further regression analyses found private hospitals, day hospitals and non-acute hospitals were associated with higher composite quality, while small hospitals were associated with lower quality.

The method will enable policymakers and hospital managers to better monitor the performance of hospitals. It allows quality to be related to other attributes of hospitals such as size and volume, and enables policymakers and managers to focus on hospitals with relevant characteristics such that quantity and quality changes can be better understood, monitored and acted upon.

A simple method of constructing a composite quality is an indispensable practical tool in tracking the quality of hospitals when numerous measures are used to capture different aspects of quality. The derived composite quality can be used to summarise hospital performance and to identify factors associated with quality via regression analyses.

This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.

To measure the internal audit quality, this study uses 115 responses for a postal questionnaire that was addressed to the heads of internal audit departments in a sample of non-financial listed companies in the UK context. The other financial and governance data for the respondent companies were collected from the Datastream and the companies’ annual reports. The present study uses the signed abnormal accruals as a proxy for earnings management and uses both logistic and ordinary least squares regression models to test the research hypothesis.

This study finds a negative relationship between the internal audit quality and the abnormal accruals, implying the prominent role of internal audit in reducing the upwards earnings management. The study also finds a significant impact of the internal audit competence on reducing the engagement of UK companies in income-increasing earnings management compared to the internal audit independence. This remarkable result suggests the companies need to focus more on enhancing the internal audit competence to reduce the opportunistic management’s behaviour.

This study has important implications for the internal audit’s practice, regulation and research.

This is the first study that investigates the relationship between internal audit quality and earnings management in the UK context. Furthermore, it uses a comprehensive measure for the internal audit function (IAF) quality covering different aspects of IAF quality based on the global Institute of Internal Auditor standards and prior internal audit literature.

The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK Corporate Governance Code.

Quantitative large sample analysis of UK FTSE350 companies for the period 2007-2011.

Firms with higher quality ACs make higher quality disclosures. Larger firms with block shareholders have greater volume of disclosures, whilst AC quality does not increase disclosure volume.

Findings are based on evidence from single country and imply further international comparative research.

ACs mitigate the requirement for prescriptive legislation on narrative accounting disclosures relating to environmental issues.

The paper contributes to research that has examined the relationship between corporate governance mechanisms, specifically ACs, and the quality of financial reporting by considering voluntary narrative disclosures on environmental matters.

The authors examine the joint effect of the country-wide legal institutions and product market competition on stock crash risk in a large sample of international firms.

In the study, the authors examine whether the country-level institutional factors affect product market competition's impact on stock crash risk. Specifically, the authors characterize country-wide institutional quality with individual governance indices developed in earlier studies and also adopt the worldwide board reforms as a proxy for the change in firms' governance environment.

The authors find that strong institutions mitigate the positive relationship between product market competition and stock crash risk in the international setting. In addition, the authors find that institutional quality moderates the effect of product market competition on stock crash risk via the information channel, i.e. although firms in competitive industries manage and report earnings more aggressively, strong institutions or board reforms, curtail managers' incentive to do so.

The authors’ findings lend support to the dark side of product market competition with a broader sample from 35 countries. In light of this, when earlier studies consider firms from competitive (concentrated) industries as having less (more) severe agency problems, future studies should consider the agency costs associated with product market competition for both the US firms and non-US firms. Furthermore, when it is debatable that regulators are self-interested, captured, uninformed and thus the regulations and institutions may not be fully effective as a result, this study demonstrates the effectiveness of institutions in ex ante mitigating agency conflicts associated with product market competition.

This research complements the corporate reporting literature by exploring the different types of assurance, which companies are using to bolster the credibility of their integrated and sustainability reports. A composite quality measure is proposed and this study aims to provide evidence on how combined assurance quality (CAQ) varies among firms.

Content analysis is used to identify “elements” of combined assurance disclosed in integrated and sustainability reports and company webpages. Results are presented in tabular format and supported by non-parametric tests to evaluate differences in CAQ among firms in more detail.

Combined assurance is framed as a function of the responsibility of the board of directors to ensure accurate, complete and reliable reporting and the characteristics of different internal and external sources of assurance. Overall, combined assurance models are being designed conservatively. They focus mainly on specific disclosures and are guided by a limited number of assurance methodologies or frameworks instead of taking a more pluralistic approach to verification of integrated and sustainability reports as a whole.

The study is based on combined assurance practices by a sample of large listed companies in a single jurisdiction. An international comparison of combined assurance and the calibration of the proposed quality measure is deferred for future research.

Limitations in existing assurance practices are identified for the consideration of preparers and assurance providers. The quality schematic also offers practitioners, standard-setters and academics an easy-to-apply technique for examining the different elements of a company’s combined assurance model.

A better understanding of the quality of combined assurance is essential for users’ to place reliance on integrated and sustainability reports and for informing change to existing assurance practices.

The study is the first to examine the operation and quality of combined assurance. The method used to gauge assurance quality provides a useful basis for a more detailed empirical study on the relevance of combined assurance.

The purpose of this paper is to determine if various measures of loyalty (satisfaction, continued patronage and share of wallet) converge or diverge. A related objective of the study is to examine the relative efficacies of merchandise quality, interaction quality, price and store environment in inducing store loyalty for two customer segments of a national automotive parts and accessories retailer in the USA. The two segments are the do‐it‐yourself customers and the professional customers.

Data for the study are collected via mail questionnaires. Usable responses are obtained from 17,034 customers. In operationalizing store loyalty, affective, conative and action‐related measures are used.

The results altogether suggest that merchandise quality is an effective predictor of loyalty but perhaps not as critical or dominant as interaction quality. Results also show that similar factors consistently exert like influence in generating loyalty for the two customer segments.

The efficacies of other antecedent variables (e.g. perceived value/value for money) as drivers of store loyalty should be examined. Also, it would be worthwhile to investigate the possible moderating role of demographic characteristics (e.g. gender) and situational characteristics (e.g. critical incident recovery) in attenuating the relationships between the antecedent variables and store loyalty.

To reinforce loyalty among its both do‐it‐yourself and professional customers, the focal retailer should continue to enhance the interaction skills of current and prospective employees via careful selection, training and motivation.

The paper shows that the three measures of loyalty (satisfaction, continued patronage and share of wallet) converge. The strongest correlations are between affective and conative loyalty.

The purpose of this paper is to investigate whether the presence of a whole-face context during facial composite production facilitates construction of facial composite images.

In Experiment 1, constructors viewed a celebrity face and then developed a facial composite using PRO-fit software in one of two conditions: either the full-face was visible while facial features were selected, or only the feature currently being selected. The composites were named by different participants. The authors then replicated the study using a more forensically valid procedure: in Experiment 2 non-football fans viewed an image of a premiership footballer and 24 hours later constructed a composite of the face with a trained software operator. The resulting composites were named by football fans.

In both studies, the presence of the facial context promoted more identifiable facial composites.

Current composite software was deployed in a conventional and unconventional way to demonstrate the importance of facial context.

Results confirm that composite software should have the whole-face context visible to witnesses throughout construction. Although some software systems do this, there remain others that present features in isolation and these findings show that these systems are unlikely to be optimal.

This is the first study to demonstrate the importance of a full-face context for the construction of facial composite images. Results are valuable to police forces and developers of composite software.

Total quality management (TQM) is widely accepted as a means of obtaining and sustaining competitive edge. This study finds support for the proposition that TQM implementation correlates with quality performance. Behavioral factors (role of top management leadership, customer focus, human resource focus, and quality focus) as well as TQM tools and techniques (corporate planning, process focus, and information and analysis) contribute to the successful implementation of TQM. Also, the study finds that the size of the company (big or small), the company’s adoption of TQM, and the duration of a company’s experience with TQM affect the rigor of implementation and the resulting level of quality performance. However, the nature of the company (manufacturing or service) does not seem to have a significant effect on the rigor of quality management implementation and level of quality performance.

This paper aims to address three questions: Does the abnormal delay in the audit process signal poor earnings quality? Is this information about earnings quality incremental to that contained in earnings report delay? Does the market use this information about earnings quality in valuing the firm?

Data are obtained from four databases: Compustat, Audit Analytics, Compact-Disclosure and I/B/E/S. Complete data are available for 5,298 firms for 22,492 firm-years. The paper uses a two-stage model. In the first stage, a detailed model using determinants from extant research tries to explain the audit delay. In the second stage, the unexplained delay from the first stage is used in the association tests with earnings quality.

The paper presents evidence that abnormal delays in the audit process are inversely associated with earnings quality. When the market values a dollar of reported earnings, it appears to discount the valuation by the extent of abnormal audit delay.

The current paper contributes to existing research in several ways. First, it establishes a comprehensive model to explain audit delays and provides a tool to measure abnormal audit delays. Second, it provides evidence of inverse association between abnormal audit delay and seven proxies of earnings quality. Finally, the paper shows that abnormal audit delay creates skepticism among investors about earnings quality and they value the disclosed earnings after discounting for such delay.

Describes alternative approaches to quality assurance in nursing and traces the historical shift from one approach to the other; quality as inspection to quality as opportunity. Early proselytizing approaches were superseded by an emphasis on quantitative measurement and attempts at “objective” evaluation which involved the development of the generic audit. More recently, the move has been towards locally developed audit and standard setting.