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This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of quality assurance.

This phenomenological, qualitative study used semi-structured interviews with eight community college quality managers to investigate their roles, experiences and perspectives. A reflexive thematic approach was used to analyze the interview data.

Four themes were identified from participant responses: quality managers frame and enable program quality, quality managers drive program change, quality managers cultivate a culture of quality and quality managers seek system change. The findings illustrate the roles played by quality managers as they work to improve college education at program, institution and system-wide levels.

The decision of participants to accept the recruitment invitation might reflect particular attitudes, perspectives or experiences.

Quality assurance has emerged as a key mechanism for ensuring postsecondary programs are current, relevant and meeting the evolving needs of students and employers. This study advances the understanding of how quality assurance processes play out at the operational level and explores the experiences of quality managers as they navigate various quality tensions.

Quality managers play key roles in leading, evaluating and influencing quality assurance processes in postsecondary education yet they are underrepresented in the literature. The findings of this study shed new light on the aspirational and influential roles they play in advancing quality assurance.

Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and highlights the effect of corporate environmental sustainability performance (CESP) on the relationship between SA quality and firm value. This study aims to examine whether such an effect is strengthened or weakened by eco-efficiency, as measured by ISO 14001 certification, aggregate CESP score and each individual dimension of CESP (emission reduction [ER], resource reduction [RR] and product innovation [PI]).

The sample includes 40 companies in Euronext Paris with the largest market capitalisations (the Cotation Assistée en Continu 40 [CAC 40] index) from 2010 to 2020. The authors apply the feasible generalised least squares regression technique to estimate all the regression models. Because observed associations may be biased by reverse causation or self-selection, the authors use the instrumental variable approach and Heckman two-stage estimation.

The results show that SA quality had a positive and significant effect on firm value. Second, the authors demonstrate that CESP, as assessed by ISO 14001 certification, has a stronger interaction with assurance quality and acting as a moderator variable. Using the ASSET4 scores, an alternative proxy for CESP, the authors find inconsistent evidence regarding the impact of CESP attributes. The CESP and ER scores are homogeneous and have a positive effect on firm value. However, the PI and RR CESP attributes are not homogenous and do not have the same interactive effect on firm value. The results are robust to the use of an instrumental variable approach and the Heckman two-stage estimation procedure.

Policy implications: Regulators may be interested in the findings when considering current and future assurance requirements for sustainability reporting, and shareholders when considering SA as an investment choice criterion. The insights into and enhanced understanding of the incentives for obtaining high SA quality can help policymakers develop effective policies and initiatives for SA. Considering the possible improvements in sustainability performance when obtaining a high level of sustainability verification, governments need to consider mandating SA.

Firms receive clear confirmation of the importance of investing in SA quality. Financial markets do not evaluate SA dichotomously but reward companies with higher SA quality because of the greater credibility it provides. Firms should allocate a significant percentage of their annual budgets and other relevant resources to environmental training and development programmes to improve and maintain environmental performance. If they care about environmental issues, they must announce this by issuing sustainability reports and seeking assurance of the information disclosed. High-quality assurance not only has a significant effect on investors’ investment reliability judgements but also the perceived credibility of environmental performance fully moderates the effect of assurance on these judgements.

This study has social implications; the authors find that the French market rewards firms that provide a high-quality assurance to guarantee the integrity of their sustainability reports. Therefore, by incorporating environmental sustainability into their financial goals, a better assurance ultimately will urge firms to move from green washing to strategic goals, which is beneficial for society. Further, firms that focus on sustainability as part of their business strategy may attract employees who engage in green behaviours at work and create a friendlier and productive environment because it gives meaning to the work they do and keeps them engaged to the level needed to perform their jobs capably.

This study contributes to the literature by re-examining the relationship between SA quality and firm value. It also provides new evidence on the moderating effect of CESP on the SA quality–firm value nexus. Specifically, it explores the joint effect of credibility and eco-efficiency on market confidence in sustainability information.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

The issue of quality assurance in vocational and technical education (VTE) programs identifies a perilous need to develop a conceptual framework for teaching and learning standards. This study aims to identify standard components for teaching and learning to ensure quality delivery for the achievement of VTE objectives. The quality assurance framework for teaching and learning is envisioned as a closed-loop management process that functions as an effective operational scheme to coordinate teaching processes that support the structure for quality assurance in VTE programs.

Survey data were collected through a questionnaire developed to examine the quality standards for teaching and learning in VTE from 259 respondents from colleges of education. The identified quality components for teaching and learning and their quality indicators were analysed.

The conceptual framework for teaching and learning with the 12 quality components and 62 quality indicators is the key standard for improving quality teaching and learning to meet the desired goals of VTE programs.

The framework proposed is flexible and can be applied to many other programs to ensure that teachers are professional enough to teach effectively to provide adequate learning outcomes.

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

This study aims to fill this research gap by providing a comprehensive exploration of the transnationalization of higher education in China and Asia, with a particular focus on how institutions maintain quality assurance and how student learning experiences are reported.

The transnationalization of higher education involves educational programs and services provided by institutions or universities in a country other than their home country where students from diverse countries are trained. The goal of transnational education is to offer higher education to students who face obstacles in physically entering the host country of a transnational program, encourage globalization, enhance cross-cultural communication and improve the quality of education by expanding students' learning opportunities, providing diverse educational experiences and elevating academic standards. The transnationalization of higher education has become a crucial endeavor in Asia, especially in countries such as China, Malaysia and Singapore, where rapid economic development and globalization have prompted the need to evolve into knowledge-driven economies to meet the increasing demand for higher education. The factors driving the expansion of transnational higher education in China and Asia include the desire for top-quality education, the allure of international students, the establishment of worldwide collaborations and aspirations to be recognized as centers of academic distinction. The rapid expansion and increasing importance of transnational higher education has underscored the vital role of quality assurance. To guarantee educational quality, maintain institutional reputation and improve overall student outcomes, several agencies and frameworks have been established to uphold international standards.

Based upon extensive literature reveiw and case analysis, our findings indicated the quality assurance assessment varies and is primarily influenced by host countries and provider polices. However, students in transnational higher education programs report satisfaction with their experienes and the quality of their programs, which tends to meet their expecations.

This study presents the first comprehsensive literatrue rewiew and case analysis of how transnational higher education in China, Sinapore, Malaysia and Vietnam uphold quality assurance and report students learning experiences. Additionally, the findings highlight why future researceh on this topic is crucial and why forestering colloboration among countries in Asian regions is imporant in term of growing geo-politics.

While the COVID-19 pandemic has impacted the construction industry, it is still unclear from prior studies about adequately positioning the quality assurance (QA) for the post-pandemic era and future pandemics, especially cross-border construction logistics and supply chain (Cb-CLSC). Thus, this study aims to develop a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully.

This is achieved pragmatically through an embedded mixed-method design involving a literature review, survey and interview from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory. The design is further integrated with the partial least squares structural equation modelling (PLS-SEM) approach.

The study revealed 10 critical managerial practices (MPs) to position the QA to be adequate for the post-pandemic and during future pandemics, with the top three including “strict observance of government regulations (MP1)”, “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)” and “modification of contract to cater for uncertainties (MP4)”. This attained a relatively good percentage agreement of 53% between the industry and academia. However, the top four MPs regarded as very effective include “implementing digital collaborative inspections with subcontractors and trades (MP8)”, “implementing a digital centralized document and issue management system (MP7)”, “strict observance to government regulations, including vaccination of workers, social distancing, use of prescribed nose masks, etc. (MP1)” and “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)”. Two underlying components of the MPs were revealed as policy-process (PP)-related practices and people-technology-process (PTP)-related practices, and these can be modelled into a managerial framework capable of effectively positioning the QA to be adequate during pandemics through to the post-pandemic era.

The findings of this study depicted significant theoretical and practical contributions to the proactive management of QA activities during pandemics through to the post-pandemic era. It could empower organisations to pay attention to smartly and innovatively balancing people, processes, pandemic policy and technology to inform decisions to effectively position the QA for the post-pandemic era and survive the risks of future pandemics.

The study contributes to the body of knowledge in that it develops a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully. It is original research with invaluable primary data in the form of surveys and interviews from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory.

This study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on tax avoidance/COD relationship.

Based on a sample of 76 South African companies listed on the Johannesburg Stock Exchange (JSE) from 2010 to 2020, the authors built and estimated regression models using the feasible generalized least squares (FGLS) method. The authors significantly mitigated the endogeneity concerns using propensity score matching (PSM), difference-in-differences (DID) analysis and fixed effects regression.

The authors found that tax-avoiding firms pay higher costs of debt due to information asymmetries and agency problems. Bankers systematically reflect the increase in tax avoidance by adjusting the COD upward. However, results show that the assured IR disclosure mitigates these problems, which decreases the COD for tax avoidance strategies adopters. Using a quasi-natural experiment, well-grounded evidence was provided showing that the decrease in the COD for debtors who engage in tax avoidance practices is attributed to the availability of an assured IR.

This study provides plausible evidence in favor of the role that an assured IR can play in capital allocation decisions. Consequently, it is likely to push policymakers in South Africa and other countries to set standards for IR assurance.

This is the first study that investigates and validates the role of IR assurance in solving the controversy about the “tax saving effect” vs. “risk exposure effect” that bankers face while identifying debtors with successful (non-risky/cash-saving) tax avoidance practices and those with non-successful (risky) ones.