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To examine objective measures of economic job quality for a broad sample of workers in the US spectator sports industry and compare job quality in spectator sports to other industries.

Logistic and linear regressions are performed on American Community Survey (ACS) data collected from 2015 to 2019. Earnings and employer provision of health insurance are the outcomes.

Earnings and employer-provided health insurance are lower in the spectator sports industry than in other industries after controlling for relevant factors. Differences are partly explained by the occupational composition of the industry and the higher incidence of part-time work. Many but not all occupational groups have lower earnings and less employer-provided health insurance in sports.

ACS data only reports one job, so the results likely underestimate the prevalence of part-time work in the US spectator sports industry. The study finds support for a micro-class occupational composition effect and a pulsating organization effect. Some support is also found for a sports industry compensating wage differential, but the effect is not industry wide, counter to some depictions.

This is the first study to examine objective, economic measures of job quality across all occupational sub-groups in the sports industry. This is the first study to propose theoretical explanations for poor economic job quality in sport.

This study aims to identify which types of information quality influence purchase intentions the most in live streaming commerce and to examine the role of network size in this context.

We propose a model to investigate the correlation among the quality of different information in live streaming commerce, consumer trust, network size and purchase intention. An empirical analysis of 505 questionnaires was conducted by constructing a structural equation model.

The empirical findings indicate that information quality can directly enhance purchase intention and exert an indirect influence through the mediating factors of trust in products and streamers. Perceived network size positively moderates the relationship between information quality and trust in products. Of the five types of information, the quality of bullet-screen comments information is most important to consumers.

This study represents the first systematic analysis of how the quality of multiple types of information in live streaming commerce influences consumer trust and purchase intention, integrated within a unified framework. It uniquely introduces network size as a moderating variable, offering both theoretical insights and practical guidance for balancing information quality with network size in live streaming commerce environments.

The purpose of this study is to present a methodical procedure on how to prepare event logs and analyse them through process mining, statistics and visualisations. The aim is to derive roots and patterns of quality deviations and non-conforming finished products as well as best practice facilitating employee training in the food processing industry. Thereby, a key focus is on recognising tacit knowledge hidden in event logs to improve quality processes.

This study applied process mining to detect root causes of quality deviations in operational process of food production. In addition, a data-ecosystem was developed which illustrates a continuous improvement feedback loop and serves as a role model for other applications in the food processing industry. The approach was applied to a real-case study in the processed cheese industry.

The findings revealed practical and conceptional contributions which can be used to continuously improve quality management (QM) in food processing. Thereby, the developed data-ecosystem supports production and QM in the decision-making processes. The findings of the analysis are a valuable basis to enhance operational processes, aiming to prevent quality deviations and non-conforming finished products.

Process mining is still rarely used in the food industry. Thereby, the proposed method helps to identify tacit knowledge in the food processing industry, which was shown by the framework for the preparation of event logs and the data ecosystem.

Food quality and safety issues have always been imperative topics discussed by people. The anti-tampering of blockchain technology and the transparency of information make it possible to improve food traceability and safety quality. How to effectively apply blockchain traceability technology to food safety has great research significance for improving food safety and consumer quality trust.

The paper aims to analyze the differences in product quality levels and market participants’ profits before and after the use of blockchain-driven traceability technology in the food agricultural product supply chain (SC) in the dynamic game frameworks of supplier-led and retailer-led modes, respectively, and explores the willingness, social welfare and consumer surplus of each member of the agricultural product SC to participate in the blockchain. Besides, We investigate the SC performance improvement with the mechanism of central centralized decision-making and revenue-sharing contract, compared to the SC performance in dynamic games.

The results are obtained as follow: The adoption of blockchain traceability technology can help improve the quality of food agricultural products, consumer surplus and social welfare, but the application and popularization of technology is hindered by traceability technology installment costs. Compared with the supplier leadership model, retailer-led food quality level, customer surplus and social welfare are higher.

How to effectively apply blockchain traceability technology to food safety has great research significance for improving food safety and consumer quality trust.

Food quality and safety issues have always been hot topics discussed by people. The anti-tampering of blockchain technology and the transparency of information make it possible to improve food traceability and safety quality.

The research results enrich the theories related to food safety and quality, and provide a valuable reference for food enterprises involved in the decision-making exploration of blockchain technology.

Based on the characteristics of blockchain technology, the demand function is adjusted and the product loss risk of channel members is transferred through a Stackelberg game SC composed of agricultural products suppliers and retailers.

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  We introduce two features of blockchain: quality trust and product information tracking.

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  The willingness of each member of the supply chain to use blockchain for product traceability was explored.

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  The overall traceability effect of the retailer-led blockchain is better than that of the manufacturer-led blockchain.

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  The cost of blockchain technology is a barrier to its adoption.

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  Blockchain brings higher consumer surplus and social welfare.

We introduce two features of blockchain: quality trust and product information tracking.

The willingness of each member of the supply chain to use blockchain for product traceability was explored.

The overall traceability effect of the retailer-led blockchain is better than that of the manufacturer-led blockchain.

The cost of blockchain technology is a barrier to its adoption.

Blockchain brings higher consumer surplus and social welfare.

This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality.

Using a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018.

The initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency.

To the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.

This study investigates the service quality dimensions of hotel resorts in renowned beach destinations of Thailand. It also explores the relationship between review text sentiment expressed in online platforms and the satisfaction ratings provided for those reviews.

The study employs a two-step analysis approach: first, supervised and unsupervised machine learning via support vector machine (SVM) and latent Dirichlet allocation (LDA) are used to identify service quality dimensions, and second, SmartPLS with PROCESS macro is applied to analyze the moderating roles of quality signals and reviewer’s experience on the relationship between sentiment and satisfaction rating. The dataset comprises 102,179 online reviews from TripAdvisor, focusing on 187 selected hotels rated from 3 to 5 stars.

Eight service quality dimensions were identified, including leisure activities, tangibles and surroundings, reliability, responsiveness, service process, food, empathy and ambience. The study underscores that the service process stands as the sole dimension exhibiting negative sentiment. Furthermore, the analysis revealed a robust positive association between sentiment of review texts and satisfaction, and reviewers’ experience and brand affiliation influenced the relationship between customer sentiment and satisfaction.

Hotel managers should focus efforts on maintaining tangible aspects while enhancing existing service quality level of other dimensions, particularly those related to intangible elements. Independent hotels might implement quality audit to ensure that service quality gaps are monitored.

This study contributes an examination of the moderating roles of quality signals and reviewer’s experience on the relationship between review sentiment and satisfaction rating in online reviews.

Library quality assurance systems are collaborative governances that facilitate the presentation of data on international accreditation of departments, which contains data on services, human resources, library facilities and infrastructure. This research analyzes the supporting and inhibiting factors and the advantages of the library quality assurance system in supporting international accreditation of departments at Sebelas Maret University (UNS) Surakarta, Indonesia using Talcott Persons' theory of structural functionalism.

Primary data in exploratory research and action research obtained from the Quality Assurance Team at the university level under the Educational Quality Assurance and Development Institute (LPPMP), the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data validation using source triangulation, namely information obtained through different sources, and method triangulation through different methods. Data obtained from library studies, observations, Focus Group Discussions (FGD), documentation and interviews with staff, library leaders, lecturers from departments that have and will carry out international accreditation and UNS students and analyzed interactive analysis models, namely data reduction, data presentation and concluding.

The research results show that the UNS Library quality assurance system facilitates higher education organizations, such as bachelor's, master's and doctoral departments at UNS; search and presentation of international accreditation data. Supporting factors include the availability of digital library systems, online catalogs (UNSLA), e-journal and e-book databases, library websites and library data links for accreditation; facilities and infrastructure consist of indoor-outdoor study rooms; library social media; Self Access Terminal room; facilities for international students; involvement of librarians in international internships/conferences, librarians who have had competency tests and certification; librarians pursuing doctoral degree and support for student interns in system development. Inhibiting factors include the unavailability of programmers and dependence on UNS Information and Communication of Technology Unit. The benefits of the department quality assurance system include accelerating and improving the organization's quality and presentation of international accreditation data for departments at UNS.

This type of qualitative research with an exploratory approach takes library study data, observations and in-depth interviews with library staff and quality assurance of departments. The informants were selected using purposive sampling, which was adjusted to the needs and interests of the research. It also uses the action research method, a collaboration between the quality assurance unit, librarians and academics. Action research is a form of collective self-reflection that involves a series of daily activities, which include the processes of research, diagnosis, planning, implementation, monitoring and establishing the necessary relationships between evaluation and self-development. The research object is something that will be subject to conclusions resulting from something that will be discussed in the research. The object of this research is the quality assurance of the UNS Library. Primary data was obtained from the Quality Assurance Team at the university level under the LPPMP, the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data will be collected using observation, in-depth interviews, Focus Group Discussion (FGD) and documentation. To ensure the validity of the data, source triangulation is used, namely, information obtained through different sources, as well as method triangulation through different methods, for example, interviews with observation or FGD. Data analysis using an interactive analysis model, namely data reduction, data presentation and concluding. This research was conducted at the UNS Library, with the research object being all departments at Sebelas Maret University, which have and will undergo international accreditation.

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in real time and influences their cognitive ability, making it a powerful tool for assessing their mood. This study aims to use music sentiment as a proxy for auditors’ mood and explore its impact on audit quality.

A sample of the US firms from 2017 to 2020 is used in the study. The authors apply the ordinary least squares regressions and the logit regressions to the audit quality models. The authors use absolute discretionary accruals and the propensity to meet or beat earnings forecasts as proxies for audit quality and calculate a stream-weighted average sentiment measure for Spotify’s Top-200 songs of each day during the audit period of a client firm to capture the sentiment of auditors.

The authors find that music sentiment is positively associated with audit quality. The result is consistent with the mood maintenance hypothesis, which suggests that a positive mood can induce auditors to be more careful in risky situations. Furthermore, the result is robust to various sensitivity analyses.

The study contributes to the scarce literature that focuses on auditors’ emotional state and highlights the importance of monitoring auditor mindset during the audit period.

Healthcare has undergone multiple phases in gaining understanding, accepting and implementing quality and safety, with the last 3 decades being crucial and decisive in making progress. During that time, safety has always been quoted along with quality, but the cost of error in healthcare (both in human lives and monetary cost) has been continuing to rise.

This article discusses the authors’ expert perspective in comparison to the industry’s research and practice outputs.

Healthcare has not yet defined quality and safety. This is allowing the misconception that already established quality management systems (QMSs) are fit for safety purposes as well. Even though aviation has acted as a paradigm for healthcare, further alignment in embedding safety management systems (SMS) has yet to be realised.

In this paper, the distinct nature of safety and its detachment of quality is being discussed, along with the need for clear and safety specific processes. Setting common language is the first step in establishing appropriate safety processes within SMSs, operating in tandem with QMSs, to promote patient safety successfully.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.