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A new measure of accounting quality
Review of Accounting Studies, 2008This study develops a measure of accounting quality based on audit fees. Adopting a neoclassical view of the audit market, we argue that unexplained audit fees should contain information about accounting quality. We find that our measure of unexplained audit fees correlates positively with other empirical measures of quality.
Paul Hribar +2 more
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The TQM Magazine, 1993
Examines the theory and practice of “cost of quality” and whether it warrants a place in management accounting. Discusses the assertion, supported by research, that the indirect costs of poor quality are several times the direct measured costs of scrap, rework and warranty.
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Examines the theory and practice of “cost of quality” and whether it warrants a place in management accounting. Discusses the assertion, supported by research, that the indirect costs of poor quality are several times the direct measured costs of scrap, rework and warranty.
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Accountability for Quality in Managed Care
The Joint Commission Journal on Quality Improvement, 1998It is often difficult to understand where responsibility lies for monitoring and improving quality in managed care. From 1996 through 1998 a group of individuals convened by the Institute of Medicine's (Washington, DC) National Roundtable on Health Care Quality developed a model of accountability for the quality of care provided by managed care ...
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Accounting Quality and the Law
SSRN Electronic Journal, 2008century. Now, in large part the result of widespread availability of large, machine-readable databases, researchers are extending their domain outside the US. As the new research deals with a new set of institutions, we feel it is important to understand those institutions.
Frederick W. Lindahl +1 more
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Quality and Accountability in the ESRD Program
Advances in Renal Replacement Therapy, 2001The quality of care received by patients with end-stage renal disease (ESRD) in the United States has received considerable public attention during the past several years because of a number of social, economic, and political factors. There has been a lingering impression that the poorer survival of dialysis patients in the United States, compared with
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Technology to improve quality and accountability
Clinical Chemistry and Laboratory Medicine (CCLM), 2006AbstractA body of evidence has been accumulated to demonstrate that current practice is not sufficiently safe for several stages of central laboratory testing. In particular, while analytical and perianalytical steps that take place within the laboratory are subjected to quality control procedures, this is not the case for several pre- and post ...
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Guaranteeing Accountability for Quality Care
HealthcarePapers, 2007The quality gap in the management of chronic disease is an issue which must be addressed if we are to achieve sustainability of our health system and optimal health outcomes for Canadians. The delivery of quality care needs to be a fundamental expectation of providers, professional regulators, institutional leaders and senior government leaders ...
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Identifying Accounting Quality
SSRN Electronic Journal, 2014I develop an econometric strategy that allows identification of accounting quality. The strategy relies on a new way of characterizing the dynamics of accounting accruals. The characterization is intuitive and does not hinge on strong assumptions about the earnings and accrual processes, or about managerial preferences.
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Assessment of quality for accountability
New Directions for Higher Education, 1984AbstractIf accountability shifts from compliance with rules to demonstration of progress, policy and institutional interests may be better served.
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