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The purpose of this paper is to critique the existing and emerging alternative approaches being used by regulators and industry to verify the presence and efficacy of food safety management systems (FSMS). It is the second paper in a theme issue of Worldwide Hospitality and Tourism Themes, discussing the importance of measuring food safety and quality culture.

This paper, primarily focused on UK examples, examines academic and grey literature to consider the options for effective verification of FSMS with emphasis on the hospitality sector including the use of triangulation.

Third-party certification (TPC) compliance audits alone will not deliver effective verification of the FSMS and the cultural context of how formal systems are implemented, monitored and internally verified. Triangulation needs to be undertaken during the FSMS verification process which at its simplest is a Question, Observe, Measure (QOM) triad and at its more complex involves TPC compliance audits and performance assessment using data analysis methodology and product and environmental testing.

The paper will be of value to practitioners, researchers and other stakeholders involved in the hospitality industry.

The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.

The study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.

The CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.

The study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.

The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.

The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.

Improving audit quality is an important research area of managerial accounting. This study focuses on the informal institutions within organizations and their impact on audit quality. Specifically, this study aims to examine the impact of the informal hierarchy among directors on audit quality.

The authors examine Chinese companies with listed shares from 2008 to 2020. The authors proxy for audit quality using discretionary accruals and small profits, and use ordinary least squares regression to test their hypotheses.

The results demonstrate that the informal hierarchy of the board improves audit quality. The results are robust to a battery of sensitivity analyses. Additionally, there is weak evidence that the effect of the board’s informal hierarchy on audit quality is weaker in state-owned enterprises. Moreover, the mechanism tests indicate that the board’s informal hierarchy improves audit quality through the improvement of internal controls. In addition, the impact of the informal hierarchy among directors on audit quality further improves firm performance. However, audit fees are not reduced further because the board’s informal hierarchy demands higher audit quality by choosing industry audit experts.

This study not only enriches the research on the economic consequences of the board’s informal hierarchy but also expands on studies on antecedents of audit quality.

To explore the current status, prowess, and future of quality audits, which would help both researchers and practitioners to adopt quality‐auditing practice for achieving the objectives of continuous quality improvement (CQI) models like total quality management (TQM).

The literature on quality audits was collected from the Emerald‐insight library. The most appropriate papers dealing with quality‐auditing practice and its closely related topics were excavated. These papers were classified into six categories and their contributions with inferences drawn have been presented.

Quality audits are not only meant for checking the systems for their compliance with quality system (QS) standards, they can also be used for exercising CQI and reaching the benchmarks of TQM. The conclusive finding is that identification of a legitimate quality audit standard and its financial accounting system shall be the future focus of research in this arena.

In comparison to the volume of QS certifications that have taken place throughout the world, the number of papers on quality audits and its closely related topics excavated through literature mining exercises was less. This may aberrate the findings and inferences of literature mining on quality audits.

The findings and inferences drawn by conducting the literature mining on quality‐auditing will be useful to the practitioners for orienting quality audits toward achieving the goals of models like TQM. This will ensure the cost effectiveness of quality audits and reaping larger benefits out of them.

This paper shows a future focus of research which would help the researchers working in TQM arena to work in this direction in consultation with practitioners. This would witness the development of performance measurement metrics and financial accounting systems pertaining to the conduct of quality audits.

The purpose of this paper is to develop a conceptual auditing framework (CAF), which can help the organizations that experience difficulties with current ISO 9001 auditing to achieve their desired benefits with regard to the auditing of conformance, performance, risk management and improvement collectively.

A literature review was undertaken to identify the audit limitations and the program strategies that were reported in literature to overcome these limitations. The relevant audit standard (ISO 9001:2015) and guidelines (ISO 19011:2011 and ISO 19011:2018) have also been reviewed to determine the gap in relation to this purpose.

Most of the previous suggestions to overcome the difficulties of the current ISO 9001 auditing were to focus on processes in addition to ISO 9001 clauses and to apply the two principles of “Process Approach” and “Improvement” of ISO 9001, by having the manner of integration of their risk-based thinking concept and Lean Six Sigma (LSS) approaches, respectively, within audit. However, this integration also has limitations such as the desire for implementing risk management program and the necessity for applying LSS approach. Therefore, a CAF was developed to enhance the ISO 9001 quality audit. It suggests the integration of 12 management tools that are connected to the seven principles of ISO 9001:2015 severally and collectively. The selected tools ought to be linked to the audit limitations that have been previously reported in the literature, and connected with the complaints of the organizations that experience difficulties with current ISO 9001 auditing. Auditing of conformance/performance, risk management and improvement in combination can be assured by upgrading, testing and validating this CAF.

Utilizing the ISO 9001 quality audit in a way that helps organizations to audit performance, risk management and improvement in combination by changing the auditing approach from ISO 9001 elements to ISO 9001 principles and by learning from the experience of business excellence models implementers in development of the Performance measurement frameworks and in converting the concepts and principles into practice.

This paper assesses the current knowledge and perceived needs of the key actors in quality management in Russia and examines various strategies for change, in the context of both present Western thinking and the local economic situation and cultural traditions. Three quality management approaches already tested in Russia, namely, third party certification, self‐assessment and a Russian/Western hybrid model, all have significant drawbacks. The priority must be for the creation of an educational and institutional infrastructure for quality management. The conclusions in this paper are also relevant to the other republics of the former Soviet Union and East European countries.

Construction industry faces challenges in making objective decisions due to monetary value attached to quality. Among various quality management techniques available, cost of quality (COQ) is one such method used to address the concern. However, the absence of measurable COQ factors to monitor quality costs hampers the implementation of COQ framework in the construction industry. Therefore, this study aims to identify COQ factors focused on visible factors (VF) and hidden factors (HF) and the current requirements to achieve it.

This study is based on Preferred Reporting Items for Systematic Review and Meta-Analyses protocol guidelines. The present study identified 57 articles published between 1992 and 2023 in peer-reviewed journals.

The findings reveal 22 factors, which are grouped into four categories based on COQ. Through systematic review, the authors observed limited methodological and theoretical diversity. In fact, there are no quantitative frameworks to calculate COQ. The study, therefore, developed a framework comprising four major routes/paths of COQ factors within the framework.

The COQ routes developed through this study will enable the practitioners to meticulously categorise VF and HF, facilitating quantifying of quality throughout the lifecycle of project, which is currently absent from the existing quality assurance/quality control (QA/QC) approach. In addition, these COQ routes stand as essential construction strategies, significantly enhancing outcomes related to time, cost, quality, sustainability and fostering closer relationships within project frameworks.

The current study contributes significantly to the existing body of knowledge by developing various COQ routes and proposing future research directions to address gaps in the literature.

The ISO 9000 standards were first published in 1987. A first, more limited revision was completed in 1994. There is now a more thorough revision underway. A first draft of the suggested new standard has been published in July 1998 and a second draft, expected to be very close to the final version, in February 1999. The changes proposed in these drafts are described and discussed. Summing up, the standard is changing from a technical‐practical tool to a management tool. Four problems with this development are discussed: the sum of demands on management; the comparative strength of the ISO 9000 standard concept; the changed role of the certifying bodies that this change implies; and the implied paradigm of management. The consequences of this may be that the standard turns into a legitimacy seeking management concept alongside other popular “three‐letter acronyms” and thereby adds to the growing amount of hypocrisy in management. This is the year 2000 problem for the ISO 9000 standards.

Though the components and concepts of cost of quality (COQ) are well understood in the domain of manufacturing, only limited data are available from the construction industry for various reasons. The present study seeks to establish a relationship between project defect score (pds), representing the quality of construction in the project, and the COQ in the building construction industry. The study also seeks to estimate the contributions of the various components to the overall COQ in the construction industry, along with their distribution and interrelationships among themselves.

A framework for estimating COQ was developed, and the data regarding prevention, appraisal and failure cost were collected from 122 projects. Various mathematical and statistical tools like Pearson's correlation, multiple linear regression (MLR) and curve fitting have been used for data analysis.

The prevention–appraisal–failure (PAF) model was found to be appropriate to estimate COQ, and the prevention, appraisal, conformance cost (CC) and failure cost were found to vary between 0.19 and 8%, 0.05 and 5%, 0.3 and 10% and 0.01 and 5%, respectively, whereas the overall COQ varied from 3.5 to 10.01% of the project cost. The correlations between various components of COQ were found to be significant. MLR suggested that appraisal cost is more impactful in reducing failure cost than prevention cost. Using curve fitting, the cubic model appropriately represented all interrelationships. The optimal overall COQ was found to be 3.86%, and the reasons for low COQ have been explored.

The study evaluates the applicability of available models for COQ calculations for the construction industry and presents a framework to estimate its components. The study also explores the interrelationship between the various components of COQ and presents a generalized relationship between COQ and the pds.