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Article
Publication date: 1 April 1989

Quality Audits and Technological Excellence

Walter W. Willborn

Auditors of quality assurance systems contribute to technological excellence in many important ways. They gain much insight into modern technology through their various…

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Abstract

Auditors of quality assurance systems contribute to technological excellence in many important ways. They gain much insight into modern technology through their various audits and induce managers to make valuable improvements that raise quality and productivity. More specifically, computer‐based technology is transferred and disseminated through auditors. The interrelationship between the computer and quality auditing is analysed. Innovative and integrative auditing of quality assurance systems is shown to be instrumental in attaining technological improvements. The American Society for Quality Control (ASQC) Guideline for Quality System Auditing also has an important role to play in this respect.

Details

International Journal of Quality & Reliability Management, vol. 6 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/02656718910134359
ISSN: 0265-671X

Keywords

  • AUDITORS
  • COMPUTER AUDIT
  • QUALITY AUDIT
  • QUALITY ASSURANCE

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Article
Publication date: 28 September 2012

External and internal quality audits in higher education

Juha Kettunen

The purpose of this paper is to analyse the maintenance of the process‐based quality assurance system in a higher education institution.

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Abstract

Purpose

The purpose of this paper is to analyse the maintenance of the process‐based quality assurance system in a higher education institution.

Design/methodology/approach

The paper introduces the process management as the essential element of quality assurance in higher education and discusses the external quality audit of the quality assurance agency, extends the study to the quality management between the external audits and presents the procedure of internal quality audits. Finally, the results of the study are discussed and summarised. Action research methodology was adopted in this study. The paper shows that the process‐based quality assurance system makes the organisation responsive, agile and enables the achievement of strategic objectives.

Findings

The audit group must first evaluate the necessary improvements in the process. If no improvements are found, the quality deviations must be reported. The audit helps the institution take corrective actions to amend the process descriptions or maintain the processes.

Originality/value

The paper shows that the necessary processes of a higher education institution can be systematically described and audited.

Details

The TQM Journal, vol. 24 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/17542731211270089
ISSN: 1754-2731

Keywords

  • Finland
  • Higher education
  • Process management
  • Auditing
  • Quality assurance

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Article
Publication date: 1 April 2002

Reviewing the internal auditing function: Processes and procedures

J.M.P. Venter and R. du Bruyn

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance…

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Abstract

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.

Details

Meditari Accountancy Research, vol. 10 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/10222529200200012
ISSN: 1022-2529

Keywords

  • Internal quality assurance review
  • External quality assurance review
  • Standards for the Professional Practice of Internal Auditing
  • Internal auditing department
  • Quality assurance process

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Article
Publication date: 1 March 1997

Internal academic quality audit in UK higher education: part II ‐ implications for a national quality assurance framework

Norman Jackson

Suggests that the expansion of academic quality audit methodologies within higher education institutions is a significant development in UK quality assurance. It reflects…

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Abstract

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.

Details

Quality Assurance in Education, vol. 5 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/09684889710156585
ISSN: 0968-4883

Keywords

  • Education
  • Higher education
  • Quality
  • Self‐assessment

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Book part
Publication date: 30 June 2017

Concluding Observations and Suggestions

Siddhartha Sankar Saha and Mitrendu Narayan Roy

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Quality Control Procedure for Statutory Financial Audit
Type: Book
DOI: https://doi.org/10.1108/978-1-78714-226-820171008
ISBN: 978-1-78714-226-8

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Article
Publication date: 17 April 2009

The impact of audit quality on earnings predictability

Khaled Hussainey

The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability…

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Abstract

Purpose

The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms.

Design/methodology/approach

The paper uses the returns‐earnings regression model and interacts all independent variables in this model with a dummy variable, AUDIT, which is set to equal one if financial statements audited by the big four accounting firms, zero otherwise. Future earnings response coefficient is the measure of earnings predictability.

Findings

The paper finds that investors are able to better anticipate future earnings when financial statements are audited by the big four accounting firms. However, the findings are not applicable for unprofitable firms.

Practical implications

The findings of the paper have implications for auditing related academic research and the users of financial statements. In particular, the study shows that the big four accounting firms have not lost their audit quality advantage and that financial statements audited by the big four accounting firms are arguably of higher quality than those audited by non‐big four accounting firms.

Originality/value

It is believed that there is no UK study to date examining the association of the quality of financial statements audited by the big four accounting firms and the returns‐earnings association. Consequently, this paper significantly contributes to the limited literature on the perceived value relevance of audit quality.

Details

Managerial Auditing Journal, vol. 24 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/02686900910948189
ISSN: 0268-6902

Keywords

  • Financial reporting
  • Auditing standards
  • Disclosure
  • Organizational earnings
  • Economic returns
  • United Kingdom

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Article
Publication date: 1 February 1996

Improving the quality of internal audit functions through total quality management

Zabihollah Rezaee

In today’s fast‐paced and ever‐changing audit environment, an improved quality of the internal audit function is essential to the success of internal auditors. Suggests…

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Abstract

In today’s fast‐paced and ever‐changing audit environment, an improved quality of the internal audit function is essential to the success of internal auditors. Suggests total quality management (TQM) as a means of achieving continuous quality improvements in internal audit functions. Proposes primarily to: examine TQM principles and their relevance for internal audit functions; and discuss the benefits of proper implementation of TQM techniques and tools for internal auditing departments, internal auditors, and their organization. The TQM principles discussed should be useful for internal audit departments striving for continuous improvement of the quality of their services.

Details

Managerial Auditing Journal, vol. 11 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/02686909610105584
ISSN: 0268-6902

Keywords

  • Baldrige award
  • Competitive advantage
  • Customer satisfaction
  • Decision making
  • Internal audit

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Article
Publication date: 22 February 2021

Investor reaction to the audit engagement partner disclosure rule

Hyungshin Park

This paper aims to examine whether investors perceive the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, which mandates disclosure of the…

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Abstract

Purpose

This paper aims to examine whether investors perceive the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, which mandates disclosure of the identity of audit engagement partners for the US-listed companies, as providing net benefits to the companies.

Design/methodology/approach

This study identifies 33 events leading up to the adoption of the PCAOB rule and examines the market reaction around these events.

Findings

The author finds positive abnormal market-wide returns in response to events that increase the likelihood of adopting the mandate. These positive returns are relatively stronger among companies with higher audit risk and companies with high-quality auditors.

Practical implications

The results of this study indicate that market participants expect that the overall benefits from the audit engagement partner disclosure rule outweigh the associated costs for average firms and in particular for firms with high audit risk and high-quality auditors.

Originality/value

Prior studies document mixed evidence on the net effects of PCAOB Rule 3211 on audit quality and audit fees, potentially because of the short post-rule adoption period and the weak effect of the rule on audit quality and audit fees during the transition period. The author complements these studies by providing the first evidence on the way that the stock market reacts to events that change the likelihood of the adoption of the audit engagement partner disclosure mandate.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/MAJ-11-2020-2893
ISSN: 0268-6902

Keywords

  • Market reaction
  • Auditor quality
  • PCAOB
  • Audit risk
  • Form AP
  • Rule 3211

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Article
Publication date: 1 March 1990

Dynamic Auditing of Quality Assurance: Concept and Method

Walter Willborn

The concept and method of dynamic auditing are discussed ‐ how they can support and guide auditors in their extended audit tasks. Differentiating between more conventional…

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Abstract

The concept and method of dynamic auditing are discussed ‐ how they can support and guide auditors in their extended audit tasks. Differentiating between more conventional static auditing and modern dynamic auditing, without judging one superior over the other, will be helpful to auditors and auditees. Each basic type of auditing has its merits and applications. Dynamic auditing complements existing audit practices and renders auditing itself more effective.

Details

International Journal of Quality & Reliability Management, vol. 7 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/02656719010002407
ISSN: 0265-671X

Keywords

  • AUDIT
  • QUALITY ASSURANCE
  • QUALITY CONTROL

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Article
Publication date: 6 June 2016

The effect of academic education on employers’ satisfaction and audit quality in Iran

Mahdi Salehi, Mostafa Bahrami and Fatemeh Alizadeh

– The purpose of this paper is to examine the effect of academic education of auditors on the satisfaction of employees and the quality of audit reports.

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Abstract

Purpose

The purpose of this paper is to examine the effect of academic education of auditors on the satisfaction of employees and the quality of audit reports.

Design/methodology/approach

In order to collecting data a questionnaire designed and developed among the auditors, managers, and professors in Iran during November 20, 2014.

Findings

The results of the study reveal that the inability to fully understand the audit report is one of the major problems of customers. For the audit firm, issues such as observation of accounting standards in financial statements, preparation of sufficient documents for the auditor, strong internal control, and understanding the limitations and problems of auditors were considered important.

Originality/value

To the best of the authors’ knowledge the current paper is the first study which deals with the topic of the study in developing countries, especially Iran.

Details

Industrial and Commercial Training, vol. 48 no. 5
Type: Research Article
DOI: https://doi.org/10.1108/ICT-05-2015-0036
ISSN: 0019-7858

Keywords

  • Academic education
  • Employer

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