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Open Access
Article
Publication date: 24 July 2023

Hafiez Sofyani, Zakiah Saleh and Haslida Abu Hasan

This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI…

1630

Abstract

Purpose

This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality.

Design/methodology/approach

The study employed a survey method with hypothesis testing using partial least squares-structural equation modelling (PLS-SEM) technique with a second-order analysis approach. The questionnaire survey was administered to 191 HEIs.

Findings

The results revealed that internal control and internal quality assurance implementations are positively associated with HEI quality. Additionally, internal control implementation strengthened the relationship between internal quality assurance and HEI quality.

Originality/value

This study adds to the body of knowledge on the moderating role of internal control in the HEI sector and its role in the non-economic aspect, namely, the HEI quality.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 10 July 2017

Frits Meijer and Henk Visscher

This paper aims to evaluate the quality control systems for constructions in seven countries in Europe with the purpose to trace innovative approaches and best practices that can…

6286

Abstract

Purpose

This paper aims to evaluate the quality control systems for constructions in seven countries in Europe with the purpose to trace innovative approaches and best practices that can serve as examples for other countries.

Design/methodology/approach

The paper is based on a series of research projects carried out over a number of years. The research results were updated in 2016 with a desktop research project in seven European countries. The results from this latest project form the heart of this paper. The information is organised into tables that describe and analyse the main features of the quality control systems of the countries (e.g. scope, focus and main characteristics of the procedures and quality demands on building professionals).

Findings

Several similar trends can be recognised in the quality control systems of the various European Union (EU) countries. Quality control is getting more and more privatised and the control framework is setting checks and balances throughout the construction process. Other findings are that scope and focus of the statutory control is unbalanced. Within the control processes emphasis is put on the safety aspects of complex constructions. Far fewer demands are made on the quality of the builders. Re-orientation of the building regulatory framework seems to be needed.

Research limitations/implications

The paper only focusses on European countries where private quality control is established and on selected topics. The findings are based on desktop research and not on the practical experiences of the stakeholders involved in the countries studied.

Practical implications

The paper draws some important recommendations for policymakers in the building regulatory field. It suggests both an enhancement of the effectiveness of the quality control procedure as well as the commitment of builders to comply with the regulations.

Social implications

The quality of constructions is essential for the wellbeing and safety of its users, its occupants or its visitors. This applies to the whole range of quality aspects: structural- and fire safety, health, sustainability and usability aspects. The analyses and recommendations of this paper aim to contribute to an improvement of the overall construction quality.

Originality/value

The paper makes an original contribution to the (limited) literature that is available in this field. The results can be used to situate the quality control systems of each member state within the EU, to assess the main trends, and it can be used as a guide to develop strategic choices on possible improvements in each country.

Details

International Journal of Law in the Built Environment, vol. 9 no. 2
Type: Research Article
ISSN: 1756-1450

Keywords

Content available
Book part
Publication date: 10 October 2017

Hans Mikkelsen and Jens O. Riis

Abstract

Details

Project Management
Type: Book
ISBN: 978-1-78714-830-7

Open Access
Article
Publication date: 2 September 2021

Sharmin Khan, Mohammad Saquib and Anwar Hussain

Quality in the construction industry is an important issue yet ignored during the initial stages of the life cycle of a project, that is, the design and construction stage. The…

5675

Abstract

Purpose

Quality in the construction industry is an important issue yet ignored during the initial stages of the life cycle of a project, that is, the design and construction stage. The contribution of stakeholders, especially the architects is generally suspended though it has huge significance in terms of cost and time related to quality. This research endeavors to examine the issues related to the design and construction stages of the project from architects' purview, to understand the relative importance of these issues in the Indian construction industry.

Design/methodology/approach

The study of qualitative data conducted formed a basis for online quantitative data collection that was further analyzed with the help of cross-tabulation and multiple correspondence analysis methods.

Findings

The study concludes that the budget of a project is a corresponding factor related to quality concern for architects. The study also established that the quality issues corresponding to high budgets are closely related to the construction stage and are identified as preparation of checklist, and bidding process of hiring the contractor on the lowest bid.

Research limitations/implications

The study is limited to analyzing the perspective of architects; however, other stakeholders of the construction industry may represent a different opinion.

Practical implications

This research emphasizes the importance of the client's role, and need for integration and coordination among stakeholders in the construction industry for effective quality control and management.

Originality/value

The research presents an exhaustive literature review on quality issues and its importance with respect to cost implications, standard practices, sustainability and the life cycle of the project.

Details

Frontiers in Engineering and Built Environment, vol. 1 no. 2
Type: Research Article
ISSN: 2634-2499

Keywords

Open Access
Article
Publication date: 29 March 2022

Yuanhui Li, Yezen Kannan, Stephen Rau and Shuning Yang

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging…

2829

Abstract

Purpose

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this area.

Design/methodology/approach

Relying on archival data from the RESSET and CSMAR databases over a timeframe from 2010 to 2018 of China listed company, the authors test the hypotheses by regressing common measures of crash risk on the treatment variable (REM) and crash risk control variables identified in the prior crash risk literature. The authors also introduce monitoring proxies (internal controls as an internal governance and institutional ownership as an external governance) and assess how effective internal and external governance moderate the relation between REM and stock price crash risk.

Findings

The results suggest firms with higher REM have a significantly greater stock price crash risk, and that this association is mitigated by external monitoring. That is, greater institutional ownership, particularly pressure insensitive owners, mitigates the impact of REM on stock price crash risk. However, internal control does not mitigate the association between REM and stock price crash risk.

Originality/value

Following the passage of the Sarbanes–Oxley (SOX) Act, prior research has documented an increase in the use of REM and a positive association between REM and cash risk. The authors demonstrate that they persist in one of the largest emerging markets where institutional regulations, market conditions and corporate behaviors are different from those in developed markets. Also, the assessment of the moderation effect of internal and external governance mechanisms could have meaningful implications for investors and regulators in Chinese and other emerging markets.

Details

China Accounting and Finance Review, vol. 24 no. 2
Type: Research Article
ISSN: 1029-807X

Keywords

Content available
2949

Abstract

Details

Measuring Business Excellence, vol. 5 no. 4
Type: Research Article
ISSN: 1368-3047

Open Access
Article
Publication date: 27 November 2023

Gianluca Ginesti, Rosalinda Santonastaso and Riccardo Macchioni

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Abstract

Purpose

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Design/methodology/approach

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

Findings

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

Research limitations/implications

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

Practical implications

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

Originality/value

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 10 July 2023

Moses Muhwezi, Henry Mutebi, Samuel Ssekajja Mayanja, Benjamin Tukamuhabwa, Sheila Namagembe and Robert Kalema

Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari…

1680

Abstract

Purpose

Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari et al., 2021). This paper aims to examine how procurement internal controls, materials and purchasing procedure standardization influence information integration and procurement performance.

Design/methodology/approach

In this study, partial least square structural equation models and multigroup analysis were used to analyze data collected from 170 HOs.

Findings

Procurement internal controls and material and purchasing procedure standardization fully mediate between information integration and procurement performance.

Research limitations/implications

The study focuses only on HOs. Since humanitarian procurement projects take place over a period of several years, it is difficult to capture the long-term effects of information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance. In this regard, a longitudinal study could be undertaken, provided that the required resources are available.

Practical implications

Procurement managers should implement information integration practices within acceptable procurement internal controls and standardize material and purchasing procedures to boost procurement performance.

Originality/value

By integrating information through procurement internal controls and standardizing material and purchasing procedures, procurement performance in a humanitarian setting can be systematically optimized.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 4
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 27 July 2023

Tobias Johansson-Berg and Gabriella Wennblom

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling…

Abstract

Purpose

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. This study research is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairability and transparency of a control system within an organization, where managers experiencing the same control system design, can be explained.

Design/methodology/approach

Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.

Findings

The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager's psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

Originality/value

The authors contribute by identifying an important factor explaining individual-level variability in enabling perceptions of control systems within organizations. Compared to previous research that has taken an interest in the organizational-level climate, the authors theorize about and investigate (parts of) the individual-level psychological climate as an explanation of within-system variability.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Book part
Publication date: 9 May 2019

Abstract

Details

Quality Management: Tools, Methods, and Standards
Type: Book
ISBN: 978-1-78769-804-8

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