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This study aims to assess the readiness of Islamic Higher Education Institutions (IHEIs) to enter the third wave of education or future quality assurance.

This study used a descriptive quantitative method with observation, documentation, a questionnaire and an interactive model. The sample population included lecturers and quality assurance managers in IHEIs, totaling 129 respondents.

The results showed that IHEIs were prepared to implement future quality assurance to meet individual and societal needs. Furthermore, readiness was also shown in the following matters: Relevance of higher education institution vision, implementation of tripilization learning in higher education institutions, understanding of other cultures (cross-cultural sharing), application of multiple development models and noble values of local wisdom and national culture in tri-dharma.

This study focused on the third wave of education quality assurance in IHEIs in Indonesia. However, the analysis was not conducted in all Indonesian universities as it specifically examined the readiness for implementing future quality assurance.

Policymakers should follow up on the readiness for implementing future quality assurance as a form of continuous improvement in managing the quality of IHEIs.

Most publications of quality assurance focused on compliance-oriented issues. However, this study aimed to fill the literature gaps and discuss the future quality assurance of IHEIs in Indonesia. In this context, future quality assurance was also known to guide IHEIs in rendering education relevant to the future needs of generations (graduates).

The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

In recent years, issues like untrusted or questionable sources of information are indisputably rampant in the digital era. The quality of information is now found to be challenging with its kind of issues, crisis and also clarity in which it requires to have a strategic scenario and practice to enhance quality assurance in order to creating safe cyber-spaces. The initiative to organise information at the organisational stage has widely emerged on the cyberspace. This paper aims to examine the insights of the element of trust in quality communication and information management to drive key performance indicator to support organisational sustainability. This approach is likely to play a significant role in enhancing critical inquiry in to issue of trust in information to ensure untainted integrity and quality assurance of the source of the information.

The preparation of this paper used a systematic literature review according to four phases, namely, identification, assessment or examination, extraction and interpretation. This approach was selected to advance critical inquiry into the most current topic on the trust for quality of information as way of strategic communication management to achieve safe cyber-organisational sustainability. The process was made through the various sources of peer-reviewed articles including journals, book chapters, books and conference proceedings. The literature review was carried out through the search for keywords such as trust in information, strategic communication and safe cyber-organisational sustainability.

The results revealed that the trust in quality of information with its wide range of initiatives could be enhanced as an initial attempt to embrace comprehensive approach in establishing strategic communication to ensure organisational sustainability and quality assurance of safe cyber space. The result further indicated three points, which follows development of virtual interaction with information management for safe cyberspace, enhancing continued predictability assessment in digital information process and practice and developing trust in information and quality of communication for organisational sustainability.

This paper is expected to give an insightful value in contributing to quality measurement of the strategic communication to promote trust in quality of information. Hence, the design to expand strategic management to support digital social connections in the cyber space. As a result, the profound contribution would also lead to enhancement of organisational sustainability in the digital era, amid technological trends.

The need to develop an approach to strengthen the trust in information in the digital cyberspace should focus on providing insights into the quality of information, authenticity and integrity to develop quality assurance for social connection. The awareness raising process in consolidating the trust in information has to start with exploring early social interaction in the digital age. This approach provides quality assurance to linking digital connection to develop trust in the quality of information. This would enable feedback to ensure accessibility and accuracy of quality of information dealing with critical elements relating to organisational sustainability.

The entire awareness in expanding the trust as information quality indicator has to be started with exploring the early social interaction in the digital age, to achieve quality basis on linking the digital connection as an attempt to build the information quality. This would give a feedback in ensuring the accessibility and accuracy of information quality together with dealing with an ultimate element to lead to the organisational longevity.

This study aims to uncover fundamental challenges pertaining to sustainability reporting assurance practice (SRAP) in Indonesia. This study uses assuror and academician perspectives to examine the SRAP discourse in Indonesia.

The research method was qualitative approach by conducting online semi-structured interviews with ten informants, including four from assuror representatives and six from academician representatives. Qualitative data analysis, such as codification process and data triangulation, was used to understand the opinions of each informant and to develop a comprehensive discussion.

This study has identified the issues in the context of SRAP in Indonesia. Several recommendations have been made for the relevant stakeholders to improve the quality of SRAP in the Indonesian context.

The results of this study can be used by the stakeholders to improve the quality of SRAP in Indonesia.

The results of this study can be used by the stakeholders in Indonesia, for example, the authority of the financial services industry, to formulate policies related to SRAP in Indonesia.

There are still few previous studies that include an academician’s perspective related to the SRAP and examine SRAP in a developing country context.

The purpose of this study is to ascertain service quality (halal values, assurance, meal quality, reliability, security, system and traceability) and perceived risks (financial, quality, environment, social, time, psychology and health) and its influence on satisfaction, as well as trust concerning online halal food delivery system (OHFDS).

This study uses quantitative methodology, through an online survey, by using purposive sampling across a sample size of 423 respondents. The analysis of data was conducted using SmartPLS.

The results of the findings indicate that assurance and halal values have an influence on satisfaction, as well as trust; nonetheless, only reliability has an impact on satisfaction. On the other hand, perceived health and financial risks have negative influence on trust and satisfaction toward OHFDS. In addition, perceived psychological and financial risks are found to have negative impacts on trust of OHFDS.

The theoretical value of this study is the testing of perceived service quality and risks concerning OHFDS in the same model, thereby contributing to a deeper understanding of its impact on trust and satisfaction toward the online food service delivery industry. The results of this study may appear as a starting point for researchers who wish to conduct further studies on the same topic.

This study suggests that the service providers need to boost their efforts in establishing high quality service and, simultaneously, reduce perceived risks, to develop satisfaction and trust toward OHFDS.

The long-term consequence of the business's achievement is that it makes it simpler for customers to have confidence in, be satisfied with and recommend the service providers to others.

A number of research investigations have been conducted among Muslims, specifically in the Asian region, which have yielded crucial data regarding consumer behavior toward halal products, such as food and tourism. This study, nonetheless, remains close with other studies on halal food, except that it adds together the knowledge of perceived quality and risks, as to gain a deeper understanding of the experience customers have on food, through online service delivery.

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

This study aims to investigate the stakeholders’ (employers and students) involvement in economics and management programs quality assurance in Italian universities from the external audit perspective.

The research tests if employers are positively associated with the coherence between program objectives and job prospects, and if student involvement is positively associated with student orientation, tutorship and flexibility for specific types of students (differently abled students and working students). Based on data from the Italian Agency for Quality Assurance (ANVUR) in Italian universities, this study selects a sample of 44 bachelor and master university programs.

When a program coordinator assures coherence between competencies included in the study plan and job prospect, the employers’ involvement in the plan and management of the program increases and becomes more effective. High-quality services regarding student orientation, tutorship and flexibility for specific types of students increase the students’ involvement in university governance.

Findings contribute to literature extending the stakeholder theory in universities, better specifying how employers and students may play a key role in improving the quality assurance of teaching activities.

This study aims to identify and examine the critical resultant impacts of the coronavirus (COVID-19) pandemic on quality assurance (QA) of cross-border construction logistics and supply chain (CB-CLSC).

This is achieved via embedded mixed-method design pragmatically involving desk literature review, survey and interviews from related experts within the Hong Kong Special Administrative Region (SAR)–Mainland China links. The design is further integrated with descriptive analysis, criticality test, rank agreement analysis, spearman correlation test and sentiment analysis.

The study revealed 10 critical resultant impacts of the COVID-19 pandemic on the QA of CB-CLSC, with the top three including “increased use of digital technologies (M10)”, “worker absence, labour shortage and decrease in work rate (M3)” and “changes to how construction sites operate (M9)”. Three underlying dimensions were discovered among all the critical resultant impacts: “cost-time-worker (CTW)-related impacts”, “work contract and operation (WCO)-related impacts” and “work process (WP)-related impacts”. The critical resultant impacts are reflected in the time, cost, raw materials and work processes, and this could manifest as negative as well as an opportunity to position the QA system to be adequate during the pandemic and post-pandemic era.

The study contributes to the knowledge body as it identifies and examines the critical resultant impacts of the COVID-19 pandemic on the QA of CB-CLSC. This is original research with invaluable primary data collected in the form of surveys and interviews from construction quality experts within the Hong Kong (SAR)–Mainland China links, known as the world’s factory.

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Quality 4.0 is essential to the Industry 4.0 framework, notably in the electronics sector. It evaluates product quality in real-time using automatic process controls, quality tools and procedures. The implementation of Quality 4.0 criteria in the electronics industry is the subject of this study’s investigation and analysis. In this study, nine Customer Requirements (CRs) and 18 Design Requirements (DRs) have been defined to adopt Quality 4.0, aiming to increase yield while reducing defects. This study has developed a Quality 4.0 framework for effective implementation, incorporating the People, Process and Technology categories.

Many CRs and DRs of Quality 4.0 exhibit interdependencies. The Analytic Network Process (ANP) considers interdependencies among the criteria at various levels. Quality Function Deployment (QFD) can capture the customer’s voice, which is particularly important in Quality 4.0. Therefore, in this research, we use an integrated ANP-QFD methodology for prioritizing DRs based on the customers' needs and preferences, ultimately leading to better product and service development.

According to the research findings, the most critical consumer criteria for Quality 4.0 in the electronics sector are automatic systems, connectivity, compliance and leadership. The Intelligent Internet of Things (IIOTs) has emerged as the most significant design requirement that enables effective control in production. It is observed that robotics process automation and a workforce aligned with Quality 4.0 also play crucial roles.

Existing literature does not include studies on identifying CRs and DRs for implementing Quality 4.0 in the electronics industry. To address this gap, we propose a framework to integrate real-time quality measures into the Industry 4.0 context, thereby facilitating the implementation of Quality 4.0 in the electronics industry. This study can provide valuable insights for industry practitioners to implement Quality 4.0 effectively in their organizations.