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This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of quality assurance.

This phenomenological, qualitative study used semi-structured interviews with eight community college quality managers to investigate their roles, experiences and perspectives. A reflexive thematic approach was used to analyze the interview data.

Four themes were identified from participant responses: quality managers frame and enable program quality, quality managers drive program change, quality managers cultivate a culture of quality and quality managers seek system change. The findings illustrate the roles played by quality managers as they work to improve college education at program, institution and system-wide levels.

The decision of participants to accept the recruitment invitation might reflect particular attitudes, perspectives or experiences.

Quality assurance has emerged as a key mechanism for ensuring postsecondary programs are current, relevant and meeting the evolving needs of students and employers. This study advances the understanding of how quality assurance processes play out at the operational level and explores the experiences of quality managers as they navigate various quality tensions.

Quality managers play key roles in leading, evaluating and influencing quality assurance processes in postsecondary education yet they are underrepresented in the literature. The findings of this study shed new light on the aspirational and influential roles they play in advancing quality assurance.

This chapter provides an in-depth examination of the quality assurance process in the higher education system of Iraq and the Kurdistan Region of Iraq (KRI) in terms of standards, processes, and procedures. More specifically, the chapter aims to examine the impact of the quality assurance process on the quality development of education in Iraq and Kurdistan Region, as well as identify the challenges that staff (top management and faculty members) face at various higher education institutions therein. For this purpose, a qualitative/quantitative analysis was conducted, which involved reviewing existing official policies, reports, and forms; interviewing top officials (presidents, vice-presidents, quality assurance directors) at a few higher education institutions (public and private); and developing a survey questionnaire that detected the perspective of top officials and faculty members regarding the level of impact quality assurance has had on the development of higher education. A total of 284 university staff members were surveyed from different universities in Iraq and Kurdistan. A total of 29 universities from Iraq and Kurdistan were represented in the survey. The respondents came from a variety of colleges and departments at public and private universities, with 79% of respondents coming from public universities. Study results demonstrate that quality assurance has contributed significantly to the improvement of university staff performance. There are a number of recommendations made within this chapter for educational leaders, which could lead to the further development of quality practices and the upgrading of the higher education system.

Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and highlights the effect of corporate environmental sustainability performance (CESP) on the relationship between SA quality and firm value. This study aims to examine whether such an effect is strengthened or weakened by eco-efficiency, as measured by ISO 14001 certification, aggregate CESP score and each individual dimension of CESP (emission reduction [ER], resource reduction [RR] and product innovation [PI]).

The sample includes 40 companies in Euronext Paris with the largest market capitalisations (the Cotation Assistée en Continu 40 [CAC 40] index) from 2010 to 2020. The authors apply the feasible generalised least squares regression technique to estimate all the regression models. Because observed associations may be biased by reverse causation or self-selection, the authors use the instrumental variable approach and Heckman two-stage estimation.

The results show that SA quality had a positive and significant effect on firm value. Second, the authors demonstrate that CESP, as assessed by ISO 14001 certification, has a stronger interaction with assurance quality and acting as a moderator variable. Using the ASSET4 scores, an alternative proxy for CESP, the authors find inconsistent evidence regarding the impact of CESP attributes. The CESP and ER scores are homogeneous and have a positive effect on firm value. However, the PI and RR CESP attributes are not homogenous and do not have the same interactive effect on firm value. The results are robust to the use of an instrumental variable approach and the Heckman two-stage estimation procedure.

Policy implications: Regulators may be interested in the findings when considering current and future assurance requirements for sustainability reporting, and shareholders when considering SA as an investment choice criterion. The insights into and enhanced understanding of the incentives for obtaining high SA quality can help policymakers develop effective policies and initiatives for SA. Considering the possible improvements in sustainability performance when obtaining a high level of sustainability verification, governments need to consider mandating SA.

Firms receive clear confirmation of the importance of investing in SA quality. Financial markets do not evaluate SA dichotomously but reward companies with higher SA quality because of the greater credibility it provides. Firms should allocate a significant percentage of their annual budgets and other relevant resources to environmental training and development programmes to improve and maintain environmental performance. If they care about environmental issues, they must announce this by issuing sustainability reports and seeking assurance of the information disclosed. High-quality assurance not only has a significant effect on investors’ investment reliability judgements but also the perceived credibility of environmental performance fully moderates the effect of assurance on these judgements.

This study has social implications; the authors find that the French market rewards firms that provide a high-quality assurance to guarantee the integrity of their sustainability reports. Therefore, by incorporating environmental sustainability into their financial goals, a better assurance ultimately will urge firms to move from green washing to strategic goals, which is beneficial for society. Further, firms that focus on sustainability as part of their business strategy may attract employees who engage in green behaviours at work and create a friendlier and productive environment because it gives meaning to the work they do and keeps them engaged to the level needed to perform their jobs capably.

This study contributes to the literature by re-examining the relationship between SA quality and firm value. It also provides new evidence on the moderating effect of CESP on the SA quality–firm value nexus. Specifically, it explores the joint effect of credibility and eco-efficiency on market confidence in sustainability information.

This study elucidates the interactive relationship of sustainability assurance (SA) quality with corporate environmental sustainability performance (CESP) and firm value and explores the moderating impact of CESP on the SA quality–firm value relationship.

The sample comprises 320 firm-year observations of 40 companies listed on the Cotation Assistée en Continu (CAC 40) from 2010 to 2019. The authors use the simultaneous equations model to capture the CESP and SA quality–firm value relationship and apply the three-stage regression and generalised method of moments approaches to address possible endogeneity.

The results show that CESP, as assessed by International Organisation for Standardisation (ISO) 14001 certification, has a significant positive effect on firm value, the relevance of which implies that in the case of good environmental performance, society's perception of a firm is much more favourable; consequently, the firm is likely to be rewarded with a premium value in capital markets. In addition, environmental performance has a stronger interaction with SA quality, acting as a moderator variable; thus, greater SA quality signals credibility owing to increased eco-efficiency. The authors interpret their findings within a multi-theoretical framework that draws insights from legitimacy, stakeholders and signalling theoretical perspectives.

This study contributes to the literature by re-examining the relationship between SA quality and firm value. It also provides new evidence of the moderating effect of CESP on the SA quality–firm value nexus. Specifically, this study explores the joint effects of credibility and eco-efficiency on market confidence in sustainability information. The authors use a simultaneous equation model to capture the reciprocal association between SA quality and firm value, whereas prior studies on SA quality and market performance have frequently used single-equation regression. The authors also find that CESP positively moderates the relationship between SA quality and firm value. Including CESP and exploring the moderating impact of eco-efficiency on the SA quality–firm value relationship is a novel approach.

This study employs survey methods to statistically examine the internationalization of quality assurance (IQA) in Taiwanese higher education. The data collected were analyzed to assess the associations between administrators' opinions of the importance of IQA and their evaluations of its implementation, as well as the relationship between implementation and opinions on seven measures of international quality. The study also explores the mediating effect of implementation assessments on the relationship between opinions of the importance of IQA and opinions of international quality.

This study targeted higher education administrators from universities in Taiwan, including presidents, vice presidents, deans, section chiefs, directors, and heads of schools in various departments. Using systematic sampling methods, 80 universities were selected from a population of 159 higher education institutions in Taiwan, with 17-40 potential participants each in 2015. A total of 2,377 questionnaires were distributed to all the administrators of those institutions, and ultimately, 65 institutions and 337 valid questionnaires were analyzed.

The importance of IQA directly and positively influenced implementation of it on higher education institutions. The implementation directly and positively influenced the level of international quality of the institutions and the importance of IQA had an indirect positive influence on international quality through implementation. The aggregated institution-level results were similar to but much stronger than the individual-level results.

This study examined the IQA of higher education in Taiwan, which is increasingly important to institutions' competitiveness in the global higher education market. The data were analyzed using multilevel structural equation modeling at the individual-level and the aggregate-level. The analysis revealed direct and indirect associations between opinions about IQA and institutional quality. This study makes a significant contribution to the literature because it clarifies the role of administrators (individually and collectively) regarding their institutions' educational quality, and it provides useful information that institutions could apply to improve their international competitiveness.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

Globally, higher education institutions have become reliant on a quality assurance (QA) system over the past four decades. QA is considered to be one of the most important drivers of continuous improvement and an essential tool for promoting excellence in teaching, learning, and research. It provides a framework for establishing and maintaining standards, and for assuring stakeholders that programs and services meet or exceed these standards. Despite the wide range of quality assurance models available to higher education institutions, there remains considerable debate over which model is the most effective, as well as what criteria should be used for evaluating the effectiveness of these models. Universities in the Middle East have tried to adopt different models of QA that can meet their needs and expectations and provide a framework for continuous improvement. A major objective of this book is to provide an overview account of the QA process as implemented in the higher education systems of a number of Middle East countries, including Egypt, Iraq, Lebanon, Saudi Arabia, and the United Arab Emirates. This book lays out essential theoretical and practical insights into the role of QA policies and practices in higher education in the Middle East countries and builds upon this idea to provide a blueprint for future academic leaders in these countries and other Middle Eastern countries to enhance their QA policies and practices and drive higher education in those countries forward.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

The involvement of stakeholders such as employers, alumni, and students has always been considered a key element in improving the higher education (HE) system. While considering stakeholders as key players in serving the market and in improving HE instruction, a two-sided collaborative involvement should aim at satisfying the mutual interests and overcoming existing barriers. Quality assurance systems have always supported crossing these barriers to link with the external stakeholders. However, many of the external quality assurance agencies (EQA) in the Middle East and North Africa (MENA) region specify a group of external holders, limiting the various types of key stakeholders needed to enhance the academic programs. On the other hand, there are encountered risks in involving stakeholders if left with no objective guidance, especially that quality agencies are formidably urging the universities to consider the external stakeholders’ inputs to satisfy the quality assurance standards. The main objective of this chapter is to investigate the types of stakeholders’ and their levels of involvement within the local higher education institutions (HEIs). The chapter aims to provide an insight to invest in this involvement and utilize it to further improve the programs and their graduate attributes and suggests actions that would proficiently and truly enhance the involvement of external stakeholders. The outcomes of this chapter are expected to guide the EQAs and the HEIs to develop new practices in involving stakeholders, such as curriculum input, collegiate internships, aligning graduate attributes to market needs, financial support through endowments, professional development, and partnerships in service-level agreements.