Search results

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.

Accreditation and external peer review play important roles in assessing and improving healthcare quality worldwide. Evidence on the impact on the quality of care remains indecisive because of programme features and methodological research challenges. The purpose of this paper is to create a general methodological research framework to design future studies in this field.

A literature search on effects of external peer review and accreditation was conducted using PubMed/Medline, Embase and Web of Science. Three researchers independently screened the studies. Only original research papers that studied the impact on the quality of care were included. Studies were evaluated by their objectives and outcomes, study size and analysis entity (hospitals vs patients), theoretical framework, focus of the studied programme, heterogeneity of the study population and presence of a control group.

After careful selection 50 articles were included out of an initial 2,025 retrieved references. Analysis showed a wide variation in methodological characteristics. Most studies are performed cross-sectionally and results are not linked to the programme by a theoretical framework.

Based on the methodological characteristics of previous studies the authors propose a general research framework. This framework is intended to support the design of future research to evaluate the effects of accreditation and external peer review on the quality of care.

Ideally, quality should be, and is, an integral element of education, yet capturing and articulating quality is not simple. Programme quality reviews in third-level education can demonstrate quality and identify areas for improvement, offering many potential benefits. However, details on the process of quality programme review are limited in the literature. This study aims to report on the introduction of a standardised programme review process in one university.

Using a standardised template, the annual programme review (APR) process captured student voice, external examiner reports, statistical data and action/s since the previous review. Following completion of programme reviews across the university, the APR process was itself evaluated using questionnaires and focus groups.

Findings showed that the programme chairs understood the rationale for the review, welcomed the standardised format and felt the information could inform future programme planning. However, in the focus group, issues arose about the timing, ownership and possible alternate use of the data collected in the course of the review.

This case study demonstrates the experience of APR in a single third-level institution, therefore, limiting generalisability.

APR offers a comprehensive record of the programme that can be carried out with efficacy and efficiency. The study illustrates one institution’s experience, and this may assist others in using similar quality evaluation tools. Using APR allows quality to be measured, articulated and improved.

Using APR allows quality, or its lack to be to be measured, articulated and improved in the delivery of education at a third-level institution.

This study demonstrates the experience of the introduction of an APR process in one higher education institute. Programme review is an important and essential part of academia in the 21st century. At third level, quality assurance is, or should be, a central part of academic programmes and delivery. The review of the first implementation has provided valuable information that will inform future programme review processes. Academic programmes grow, evolve and need to be reviewed regularly. It is hoped that the information reported here will aid others developing academic review procedures.

The first of a series of three articles which map the dimensions and evolution of academic regulation in the UK. Argues that regulation is an important and substantial concept and set of activities which is far more comprehensive in scope and substance than the concept of quality assurance which it subsumes; that it involves the act of regulating (controlling and adjusting behaviour and practice against explicit or implicit rules) and the state of being regulated (practising within a framework of rules and accepted professional norms). Describes three basic types of regulatory regime ‐ self‐regulation, external regulation and mixed regimes ‐ and concludes that the size, complexity, diversity, history, public investment and interests in the UK higher education sector make it necessary to operate a mixed regime which incorporates elements of both external regulation and institutional self‐regulation. When viewed at the system level, the continuous interaction of external regulators with HE institutions, which have considerable autonomy over their internal regulatory mechanisms, is consistent with the concept of collaborative regulation (where co‐operation is both voluntary and mandatory).

Suggests that the expansion of academic quality audit methodologies within higher education institutions is a significant development in UK quality assurance. It reflects increasing demands for accountability and also a desire for more dynamic and efficient methods for review and evaluation. The adoption of common regulatory frameworks and centrally defined procedures and protocols; the more explicit specification of intentions and expectations; and the increased use of self‐assessment in quality review processes, have all assisted in creating an environment in which audit methodologies are more acceptable, appropriate and useful. Argues that the development of an audit capacity is essential to the notion of institutional self‐regulation. Such a capacity could form the basis for a type of national quality assurance framework different from that currently operated or proposed, in which there is a much closer articulation of internal and external audit processes.

The second of three linked articles which explore the dimensions of academic regulation in UK higher education. Provides a series of typologies and conceptual frameworks to aid understanding and facilitate discourse over the most appropriate strategic direction for change. Argues that the challenge is to devise a regulatory regime which is in balance with competing demands and interests in contemporary HE and which will achieve the maximum benefits, in those areas deemed to be most essential to the maintenance and improvement of the quality and standards of learning. Considers that the accountability function of the present regulatory regime has been largely accomplished through compliance with externally defined requirements and expectations. Concludes that the greatest benefits to higher education and the society it serves are to be derived from a regulatory regime which is based on the principle of partnership and which has a strong developmental focus.

The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting.

Applying institutional theory as the underlying framework, this study examines an IAF’s ability to demonstrate legitimacy, which will shed light to the functions long-term survival. Using a unique data set from the NZ setting, which combines information obtained from “The Institute of Internal Auditors of New Zealand” with empirical firm data collected from publicly available sources, multivariate analysis is performed to test the prediction that IAF use is associated with earnings quality, measured using discretionary accruals, and external audit fees.

There is strong positive association between IAF use and external audit fees, which supports the complementary controls view, where better internal controls increase audit fees by increasing the demand for scope of external audit work. The authors find no significant relationship between IAF use and earnings quality, which is not entirely surprising.

The aim is to empirically test the IAF value proposition and to delve deeper into the black box of IAF value drivers. Given the size of the NZ economy and limitations of data availability, total sample size used in this study is relatively modest. However, the analysis does yield significant results. Apart from academic contribution to knowledge, this study offers a profound list of practical contributions. Practitioners will be interested to learn about the IAF value proposition from an empirical viewpoint. Senior management (SM) will obtain value from the outcomes when contemplating IAF investment and sourcing decisions. Regulators will be inherently interested in whether IAFs should be mandated.

The aim is to empirically test IAF value proposition and to delve deeper into the black box of IAF value drivers. To the best of the authors’ knowledge, this is the first NZ-based academic investigation which examines the relationship between IAF use and earnings quality. Apart from academic contribution to knowledge, this study offers a profound list of practical contributions. Practitioners will be interested to learn about the IAF value proposition from an empirical viewpoint. SM will obtain value from the outcomes when contemplating IAF investment and sourcing decisions. Regulators will be inherently interested in whether IAFs should be mandated.

This paper aims to focus on the changing nature of quality assurance systems within the sixth form college sector.

Ten sixth form colleges were surveyed across England and staff from varying levels within college hierarchies questioned about how quality assurance systems were implemented. Research involved interviews and questionnaires to staff, as well as documentary research.

The main finding was that there is no single model of quality management system within the sixth form colleges sector and that the clearest differences in practice are between the colleges in the north and south of England which may suggest different organisational cultures in play.

This paper was limited by the relatively small sample size – ten from 94 sixth form colleges. However, it does provide a foundation for further research and a basis upon which to debate whether the sixth form college sector should aim for a standardised model of quality assurance.

Insufficient research is undertaken into the work of sixth form colleges compared to the school and general further education sectors. This paper provides an insight into an under‐researched area.

Quality assurance (QA) in open and distance learning (ODL) has always become universal concerns of stakeholders. The quality of ODL has been confronted with challenges in terms of the diversity of inputs, processes, the complex supply chain management of ODL and recent paradigm shift into online learning. Assuring the quality of ODL are daunting tasks at individual, institution and system levels. Completed before the beginning of the COVID-19 outbreak, this study aims to better understand the implementation of QA system in three Asian open universities (OUs), namely University of the Philippines Open University (UPOU), Universitas Terbuka (UT), Indonesia and Allama Iqbal Open University (AIOU), Pakistan.

A qualitative method was employed involving analysis of documents of the three Asian OUs and focus group discussions and interviews with management and staff. Data collected were then analyzed to draw conclusions and possible recommendations.

Findings of this study presented good practices, challenges and rooms for improvement of the QA system in the three Asian OUs. Focusing on students and stakeholders in their QA effort, this study has revealed that quality begins with inner self and is multidimensional. QA is principally viewed as continuous improvement, as mechanism and assessment and as effort at exceeding expectations of students and stakeholders. The recent challenge for QA is to embrace a delicate process of ODL transformation into online digital system. The recent COVID-19 outbreak has further implications and challenged QA implementation in ODL in higher education into the next level of complexity.

This study revealed the diversities in how OUs met the societal needs of their respective stakeholders and addressed the challenges ahead for QA in ODL.

These findings were expected to enhance the understanding of the theory and practice of QA in ODL and to contribute to quality improvement of ODL programs.

I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.