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The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

The problem addressed in this paper is how to utilise the concept of TQMain to develop an integrated vibration‐based maintenance (VBM) for detecting deviations in the machine condition and product quality (technical specifications) before the machine starts manufacturing defective items. Concepts of TQMain and integrated VBM are discussed. A technical analysis is conducted to identify quality problem cause roots when manufacturing crankshafts in Volvo Motor, Sko¨vde, Sweden. A factorial experiment is conducted to assess the effect and significance of the suspected causes. Vibration measurements from seven points are collected. The major conclusion of this study is: when using an effective, e.g. on the basis of TQMain concept, integrated VBM, deviations in product quality can be detected at an earlier stage than when using usual quality control diagrams. Manufacturing defective items can be reduced dramatically (or prevented), which will eliminate bad quality‐related losses.

The purpose of this paper is to develop an integrated dynamic model, based on empirical findings, which can be used in research centers for evaluating the performance of research projects by using multiple attribute utility theory.

In developing the model, the measures by which the performance of research projects could be evaluated are identified by Delphi method and group decision making. These measures are categorized into three general success factors of time, cost and quality. Then a multi‐attribute utility function is applied to integrate these dimensions to determine the utility resulting from the performance of the project.

Through literature review it is evident that some evaluation techniques such as checklists, scoring models, analytical hierarchy process and engineering economic techniques have been developed for evaluating performance of projects. The present model complements and improves upon the existing models.

The parameters of model are determined based on research center's policy but they may be changed for other research centers. So the model depends on the expert's view. The model is not considered advantageous in situations where project gets ahead of program.

The model is tested in an engineering research institute and the comparison is made with the results of the existing models.

The advantage of proposed model is its flexibility, dynamism and the capability to revise the model based on any changes in the objectives and policies of the research center.

Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings. A considerable portion of the earnings-quality literature examines the possibility of using the accruals to shift reported income among fiscal periods. One of the main roles of working-capital accruals is to adjust the recognition of cash flows. This paper aims to focus on earnings quality by examining the working-capital accruals quality using the method of Dechow and Dichev (2002).

Following the Dechow and Dichev (2002) model, the result of this paper shows that accrual quality is related to the absolute magnitude of accruals negatively. Also, the standard deviation of accruals, cash flows, sales and earnings is positively related to firm size. The result demonstrates and suggests that these observable firm characteristics can be used as instruments for measuring accrual quality. According to this framework, the author expects that the larger the unsigned abnormal accrual measure, the lower the earnings quality. Therefore, firms with low accrual quality have more accruals that are unrelated to cash flow realisations and so have more noise and less persistence in their earnings.

After examining earnings and accrual quality, this paper finds that average UK company behaviour was quite similar to the behaviour found earlier in the USA. This paper’s findings show that greater volatility of sales, cash flow, accruals and earnings results in a lower accrual quality. Without a doubt, some of the analysis in this paper, especially that using different equations to calculate working-capital accruals, leads us to a valuable improvement of the earlier studies.

In this paper, the author follows the method of Dechow and Dichev (2002) and define accrual quality as the extent to which accruals map into cash-flow insights based on the UK data. To find the quality of working-capital accruals, the author uses the standard deviation of the residuals as accrual quality that resulted from the author’s firm-specific OLS regressions of working-capital accruals based on last, current and one-year-ahead operating cash flow. Unlike prior research, to avoid a restriction to working-capital accruals, we use different equations to cover more items of working-capital accruals.

This study investigates two moderators of the effects of manufacturers' recovery efforts following a product defect on customers' perceptions of product quality: the severity of the product defect and whether the recovery efforts were covered under warranty or not.

A total of 478 USA customers who purchased a new car from a cooperating manufacturer participated in a survey. Customers reported the most important product defect (if any) the customers had experienced with the customers' vehicle during the past year. Three linear regressions (OLS) were used to test the proposed hypotheses.

Defect severity moderates the effects of recovery efforts on quality perceptions. The well-known recovery effect occurs only for product defects of minor severity. Experiencing a severe product defect damages the customers' perceptions of product quality even if the product defect is completely fixed. Double deviations (failed recovery of a product defect) do not damage quality perceptions for defects of minor severity. Finally, warranty coverage of repairs can attenuate the adverse effects of a failed recovery of severe defects on customers' quality perceptions. Additionally, only non-complainers who have experienced a severe product defect correspond to the prevailing conceptualization of an at-risk customer group.

Despite the pervasiveness of product defects, research on the effects of experiencing product defects on customers' product quality perceptions is scarce. Furthermore, the authors' findings reconcile inconsistent results and provide a more nuanced understanding of the well-known recovery and double-deviation effects. Finally, the role of warranty coverage in the recovery process as a buffer for customers' perceptions of product quality is novel.

Risk management is one of the most influential parts of project management that has a major impact on the success or failure of projects. Due to the increasing use of information technology in all fields and the high failure rate of software development projects, it is essential to predict the risk level of each project effectively before starting. Therefore, the main purpose of this paper is proposing an expert system to infer about the risk of new banking software development project.

In this research, the risk of software developing projects is considered from four dimensions including risk of cost deviation, time deviation, quality deviation and scope deviation, which is examined by rough set theory (RST). The most important variables affecting the cost, time, quality and scope of projects are identified as condition attributes and four initial decision systems are constructed. Grey system theory is used to cluster the condition attributes and after data discretizing, eight rule models for each dimension of risk as a decision attribute are extracted using RST. The most validated model for each decision attribute is selected as an inference engine of the expert system, and finally a simple user interface is designed in order to predict the risk level of any new project by inserting the data of project attributes

In this paper, a high accuracy expert system is designed based on the combination of the grey clustering method and rough set modeling to predict the risks of each project before starting. Cross-validation of different rule models shows that the best model for determining cost deviation is Manual/Jonson/ORR model, and the most validated models for predicting the risk of time, quality and scope of projects are Entropy/Genetic/ORR, Manual/Genetic/FOR and Entropy/Genetic/ORR models; all of which are more than 90% accurate

It is essential to gather data of previous cases to design a validated expert system. Since data documentation in the field of software development projects is not complete enough, grey set theory (GST) and RST are combined to improve the validity of the rule model. The proposed expert system can be used for risk assessment of new banking software projects

The risk assessment of software developing projects based on RST is a new approach in the field of risk management. Furthermore, using the grey clustering for combining the condition attributes is a novel solution for improving the accuracy of the rule models.

The aim of this paper is to investigate the association of earnings quality with corporate performance of publicly listed firms of China and tries to provide a new explanation. Poor earnings quality is normally characterized by unhealthy profitability and/or untrue financial information, which leads to a misallocation of capital and low corporate performance. The largest emerging economy of China has experienced a fast and fluctuant growth, while the companies have been thought of low earnings quality.

Initial univariate and multivariate analyses are conducted using four earnings quality measures and either accounting-based corporate performance or market-based corporate performance. Further analyses apply unmanaged earnings, earnings-increase management and financially distressed firms.

The authors find that low earnings quality is associated with high corporate performance for the Chinese publicly listed firm in their sample period. Further evidence shows that earnings management is only a contributor to the negative relationship, not its main driver. They argue that the negative association of earnings quality with corporate performance is a phenomenon of a new emerging market within an economy booming period, particularly in China.

The results and argument of this paper may not totally follow the traditional literature. But they provide a new research question that requires further studies.

In theoretical discussion, this paper partitions earnings quality into two components: One results from reporting accuracy and the other results from firm’s operating outcome. In empirical analyses, this paper examines both accounting-based performance and market-based performance, and both managed earnings and unmanaged earnings.

The concept of robustness in manufacturing is not easy to capture and even harder to quantify. This paper elaborates an approach to assess robustness in production systems from a holistic input-throughput-output perspective using a pragmatic robustness indicator.

First, in order to have a precise understanding of what needs to be measured, a concept of robustness in production systems is defined based on a literature overview. Three different aspects are considered to be essential to comprehensively describe robustness in production: the deviations of input resources, of performance and of output. These aspects are translated into an aggregated indicator based on developments of production costs, order delays and output volumes. The indicator-based assessment approach is eventually applied to a flow-shop scheduling case study in the chipboard industry.

The study shows that an assessment of robustness should not solely focus on a single aspect of a production system. Instead, a holistic view is required addressing the tradeoffs that robustness must balance, such as the one between the realized performance, the corresponding resource requirements and the resulting output. Furthermore, the study emphasizes that robustness can be interpreted as a superior system capability that builds upon flexibility, agility, resilience and resistance.

First, the paper is a call to further test and validate the proposed approach in industry case studies. Second, the paper suggests a modified understanding of robustness in production systems in which not only the deviation of one single variable is of interest but also the behavior of the whole system.

The approach allows practitioners to pragmatically evaluate a production system’s robustness level while quickly identifying drivers, barriers and tradeoffs.

Compared to existing assessment approaches the proposed methodology is one of the first that evaluates robustness in production systems from a holistic input-throughput-output perspective highlighting the different tradeoffs that have to be balanced. It is based upon a comprehensive concept of robustness which also links robustness to adjacent capabilities that were otherwise only treated separately.

The purpose of this paper is to describe how different stakeholders (society, managers, employees and clients) can together ensure the quality of care.

Qualitative data were collected from four focus group interviews conducted in three countries. All interviewees were pursuing a master’s degree in social and/or health care management and had begun working in their field after completing their bachelor’s degree. The data were analysed using inductive content analysis.

The society and managers are responsible for the care system as a whole and must apply system-oriented, rather than sector-oriented, thinking. Employees are responsible for ensuring the continuity of client services in their work, and managers and employees share the responsibility of achieving the organisational goals and quality standards. The clients are responsible for acting as responsible service users and providing the required information to obtain care. Communication was strongly emphasised in the data, and it necessitates cross-professional and organisational boundaries, professional and political boundaries, as well as boundaries between the professional and the client.

Since the interviewees were all pursuing a master’s degree in social and/or health care management, when reflecting on their work experience, they may have also been reflecting what they had learned in university.

This study emphasises the importance of collaboration and communication between stakeholders in ensuring the quality of care. Unpredictable economies, the ageing population and the ongoing integration and reorganisation of health and social care services in Europe highlight systematic and strategic approach in quality of care.

This paper claims that communication between different care stakeholders gives a more systematic and coherent framework for the quality of care. Quality of care is a strategic choice and part of the strategic decision making at the societal, political, organisational and managerial levels.

To identify operations and logistics issues which are critical for the operational performance in modular assembly processes.

Based on case studies of Volvo Cars, Toyota, and Saab, the paper identifies operations and logistics issues that are critical for the operational performance of modular assembly processes. The issues are used for extending our understanding of the design and operation of modular assembly processes.

The issues identified concern production planning, deviation handling, assembly flow balance, small unit disadvantages, and module flow control. They reveal that a modular assembly process design brings structural disadvantages related to the dispersion of activities and resource needs. The issues also demonstrate the need for extensive coordination across the interfaces of the decoupled parts of the process.

The findings will mainly be relevant for firms that design and produce complex products involving several technologies and that use company‐specific modules as is the case in the automotive industry, for instance.

Operations and logistics managers may use the findings in order to design and operate modular assembly processes, provide input to the design of modular products, analyze operations and logistics issues before the firm decides to go modular, or not.

Complements existing research on modular assembly processes by outlining structural disadvantages and explaining the need for extensive coordination in such processes.