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Seeks to determine whether hybrid inspection performance is superior to manual performance in a generic manufacturing setup. Explains the design of an experiment to achieve this comparison. Results include the fact that the hybrid method took substantially less time and caused fewer inspection errors. Notes that cost factors would need to be carefully considered before selection of a preferred method but that ultimately the hybrid method should be the logical choice.

Quality control and part inspection add no monetary value to a product, yet are essential processes for manufacturers who want to maintain product quality. Mass‐produced custom parts require processes that are able to perform high frequency of inspection, whilst providing rapid response to unanticipated changes in parameters such as throughputs, dimensions and tolerances. Frequent inspection of these parts significantly impacts inspection times involved. A method of reducing the impact of high‐frequency inspection on production rates is needed. This paper addresses these issues.

This paper involves the research, design, construction, assembly and implementation of an automated apparatus, used for the visual inspection of moving custom parts. Inspection occurred at user‐defined regions of interest (ROIs). Mechatronic Engineering principles are used to integrate sensor articulation, image acquisition and image‐processing systems. The apparatus is tested in a computer‐integrated manufacturing (CIM) cell for quantifying results.

Specified production rates are maintained whilst performing high frequencies of inspection, without stoppage of parts along the production line.

The limitations of these results lie in the fact that they are suited only to the speed of the CIM cell. Higher inspection rates may be achieved, and changes in the design may be required in order to make the apparatus more suitable to industrial applications.

The paper shows that it is possible to maintain high standards of quality control without significantly affecting production rates.

Current research does not focus on maintaining production rates whilst inspecting custom parts. The use of ROI inspection for moving custom parts is a relatively new concept.

The purpose of this paper is to examine the effect of the PCAOB part II report disclosures on US triennially inspected audit firms’ deregistration decisions, the likelihood and the timing of audit firms’ dismissals and resignations.

The paper anchored on US regulations used 158 publicly available records of disclosed PCAOB part II reports from 2004 to 2012.

The number of the quality control deficiencies disclosed in the part II report affects US triennially inspected audit firms’ decisions to deregister from the PCAOB. Additionally, audit firms’ dismissals and resignations, both occur mostly within the first year after the part II report disclosure, although audit firms that subsequently deregister are more likely to be dismissed.

The paper provides support that the disclosure of the PCAOB part II inspection report motivates audit quality improvement.

The PCAOB inspection and subsequent disclosure of the part II inspection report enhances audit quality, which in turn, enhances investor confidence in the accuracy and reliability of audited financial statements.

The paper provides insights about the effect of the disclosures of PCAOB part II report, over and above any benefits from the PCAOB part I report disclosures, which is the dominant focus of related literature.

Part II of the Public Company Accounting Oversight Board (PCAOB) inspection report is released only when firms fail to remediate quality control criticisms and is intended to be a public signal of audit quality. The purpose of this paper is to reexamine whether audit clients react to the release of Part II of the PCAOB inspection report as a signal of audit quality.

This study uses a difference-in-difference regression model to examine the association between the release of Part II of the PCAOB inspection report and an audit firm’s change in market share. A sensitivity analysis is also performed to determine whether the main findings are robust to the timing of the release of the report and type of quality control criticism included in Part II of the inspection report.

After controlling for the prior year’s changes in market share, the authors find no evidence that clients react to the public release of Part II of the report. In the second part of the study, they examine when clients become aware of the contents of the Part II report prior to its release. Firms with audit performance criticisms experience a decrease in market share following the release of Part I. Firms with firm management criticisms experience a significant decrease in market share following the remediation period and before the public release of Part II.

The results suggest that Part II of the PCAOB inspection report does not provide new information to the market. Clients appear to be aware of the information contained in Part II of the PCAOB inspection report prior to its release. The authors believe that the delay in releasing the Part II report may create an information imbalance, and the PCAOB may want to consider ways to improve the timeliness of the information.

This study questions the generalizability of prior research which finds that Part II of the inspection report provides new information that is valued by the public company audit market as a signal of audit quality. The findings provide new evidence that the contents of Part II and the firm’s ability to remediate the quality control concerns are known to audit clients prior to the public release.

Automated visual inspection is vital in the production of manufactured products acceptable to world market standards. The volatile nature of the consumer markets is placing increased emphasis on manufacturers to produce cheaper products of higher quality. With increasingly more manufacturers implementing advanced manufacturing principles to perform agile manufacturing, the need for cost‐effective, automated quality control has been highlighted. This paper proposes a cost‐effective, automated, visual inspection system capable of performing in‐process verification in the flexible manufacturing environment.

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

The purpose of this study is the use of 3D printing technology to perform maintenance on damaged parts on site. To maintain damaged parts, the user needs experience in the parts design and 3D printing technology. To help users who have little or no experience on 3D printing, a part library-based information retrieval and inspection framework was proposed to support the process of manufacturing replaceable parts using a 3D printer.

To establish the framework, 3D printing-based maintenance procedure was first defined, comprising retrieval, manufacturing and inspection steps, while identifying the technical components required to perform the procedure. Once the technical components are identified, part library-based information retrieval and inspection framework was defined based on the technical components and the relationships between the components. For validation of the concept of the framework, prototype system is developed according to the proposed framework.

The feasibility of the proposed framework is proved through maintenance experiments on gaskets and O-rings.

The main contribution of this study is the proposal of the framework, which aims to support the maintenance of damaged parts for the user who has little or no experience in part design or does not know how to operate a 3D printer.

Hybrid manufacturing technologies combining individual processes can be recognized as one of the most cogent developments in recent times. As a result of integrating additive, subtractive and inspection processes within a single system, the relative benefits of each process can be exploited. This collaboration uses the strength of the individual processes, while decreasing the shortcomings and broadening the application areas. Notwithstanding its numerous advantages, the implementation of hybrid technology is typically affected by the limited process planning methods. The process planning methods proficient at effectively using manufacturing sources for hybridization are notably restrictive. Hence, this paper aims to propose a computer-aided process planning system for hybrid additive, subtractive and inspection processes. A dynamic process plan has been developed, wherein an online process control with intelligent and autonomous characteristics, as well as the feedback from the inspection, is utilized.

In this research, a computer-aided process planning system for hybrid additive, subtractive and inspection process has been proposed. A framework based on the integration of three phases has been designed and implemented. The first phase has been developed for the generation of alternative plans or different scenarios depending on machining parameters, the amount of material to be added and removed in additive and subtractive manufacturing, etc. The primary objective in this phase has been to conduct set-up planning, process selection, process sequencing, selection of machine parameters, etc. The second phase is aimed at the identification of the optimum scenario or plan.

To accomplish this goal, economic models for additive and subtractive manufacturing were used. The objective of the third phase was to generate a dynamic process plan depending on the inspection feedback. For this purpose, a multi-agent system has been used. The multi-agent system has been used to achieve intelligence and autonomy of different phases.

A case study has been developed to test and validate the proposed algorithm and establish the performance of the proposed system.

The major contribution of this work is the novel dynamic computer-aided process planning system for the hybrid process. This hybrid process is not limited by the shortcomings of the constituent processes in terms of tool accessibility and support volume. It has been established that the hybrid process together with an appropriate computer-aided process plan provides an effective solution to accurately fabricate a variety of complex parts.

CONTROL of Quality during the manufacture and assembly of our modern, high‐performance military aeroplanes is without question of paramount importance., “Quality” in itself is a rather intangible property that creates for a product, whether it be aeroplanes, radios or roller skates, its reputation. To have a good reputation as a high quality product, a device must comply with the specification requirements of the customer, give entirely satisfactory service, be dependable and, in short, “deliver the goods”. Specifically, the most important characteristics of a military aeroplane from a quality control standpoint are as follows in the order of their importance.

There are many methods and solutions to improve any process, and stay within the established control limits. Statistically analyzed data, received from inspection sensors and other devices, are one of them. Automated inspection sensors and systems are effective tools for controlling variation and obtaining process related knowledge. Automated inspection methods, discussed in this paper, represent an important, nevertheless not the only methods, that lead to process improvement, the ultimate goal of total quality management and control (TQM/TQC). Inspection, as part of the feedback control loop of the overall TQM/TQC process, involves the continual satisfaction of customer requirements at lowest cost by harnessing the efforts of everybody in the company. The key question in any inspection system is as follows: Are the measured values within tolerance, or not, and if they are outside the tolerance limits, why did we produce those parts in the first place?