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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.

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.

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.

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.

This paper introduces the philosophy of Quality Assurance and traces the development of the British Standard for Quality Systems — BS 5750. The key components of the Quality System are covered and there is a discussion on how to choose a Quality System which is most appropriate to the needs of the particular organization. A comprehensive guide (including flowcharts) is also given which addresses the nature and scope of tasks which must be undertaken in implementing a Quality System commensurate with the requirements of a recognized international standard such as BS 5750.

In recent years price‐based competition has given way to quality‐based competition in world markets. Companies are becoming increasingly aware of the importance of quality assurance programmes — its challenges and opportunities. In this article we discuss those challenges for improved quality assurance within the management framework, existing support systems and a strategy to design and implement a quality assurance certificate programme.

The theory and practice of Quality Assurance in Health is drawn from and involves many disciplines and professions. The dangers of imprecisions in the use of terms can lead to confusion. The glossary prepared by the author aims to provide a firm foundation of definition, thereby avoiding squabbles over semantics.

World competition is forcing organisations to re‐examine and refocus their operations and business strategies. It has been argued that price‐based competition has given way to quality‐based competition. Several management techniques such as quality circles and “zero‐defects” have been developed and applied in order to improve the quality of products and processes. Here, a concept, operator self‐inspection (OSI), based on the integration of quality assurance responsibilities into individual workers′ jobs is advocated.

This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality.

Using data gathered from 59 chief audit executives from Tunisian listed companies, this paper uses a regression model to examine research hypothesis related to the association between IAF characteristics and internal control quality.

The findings of the current study reveal that internal control quality is significantly and positively associated with IAF competence, internal audit quality control assurance level, follow-up process and audit committee’s involvement in reviewing the internal audit program and results.

The findings have significant implications for IAF wishing to enhance their effectiveness, by recognizing the impact of the IAF’s characteristics on internal control quality. The findings of this study also have significant implications for regulatory bodies who are concerned with the internal control quality, managers and audit committees who determine IAF investment, oversight IAF activities and assess internal auditors’ performance.

This study helps fill a gap in the extant literature where existing empirical evidence of how the IAF characteristics influences the quality of the financial reporting process in emerging markets is scant.

The paper aims to establish a quality assurance framework for Chinese private higher education (PHE) in particular and for any newly-established higher education sector in general.

This research relied on published qualitative and quantitative data, existing literature, historical documents, and the authors' observations. It described the PHE growth context, analyzed the quality issue from three dimensions (academic, administrative, and relationship quality), and examined its quality assurance practice through three players.

The paper provides empirical insights about how quality and quality assurance issues have impacted on PHE development. To approach the issues, it suggests a “quality assurance triangle” framework that is composed of three PHE players (government, market, institution) and their joint association.

Because of the relative position of each player in current quality assurance, the success of its implementation in China depends on how the government establishes the triangle system and balances its dominating roles to ensure each of the players act independently and collaboratively.

This framework provides directions for establishing an appropriate quality assurance system for PHE in China.

This paper fulfills an identified need to setup a sound quality assurance system for PHE in China and contributes to quality assurance literature with a new framework.

The first stage of a research project concerned with an examination of the practice of quality management in the textile industry is described. It deals with the results of a postal questionnaire survey, which indicate that in some areas quality management in this industry is less well developed than in others. The findings confirm that the implementation of documented quality systems influences performance in other areas of quality management. As might be expected, the larger textile factories and/or companies have the best quality assurance and suggestions are made regarding the improvements necessary in smaller companies.

While quality has been widely accepted as essential in today’s global competition, limited work has been conducted on the management processes that lead to it. This paper addresses the control processes in quality assurance and total quality management. The generic management control process is first presented and its deficiencies are highlighted. The paper then proposes control processes for quality assurance and total quality management. Finally, these two processes are compared.

Discusses the different forms of external enquiry into the operations of HEIs that constitute existing quality control, assurance and assessment processes and procedures. Proposes that external scrutiny of operations should adopt an approach that ensures accountability, enhances quality, is practical, efficient, effective and offers a degree of autonomy. Asserts that putting continuous quality improvement into practice in higher education requires the implementation of key principles of procedure and practical team approaches which are currently far from endemic across institutions. Describes and explains how the identification of specific roles and responsibilities within academic teams can provide one way of successfully establishing the link between quality control, assurance and assessment and the process of continuous quality improvement in the provision of higher education.