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Transparency, Quality and Accountability
2012With the increasing globalisation of the higher education sector and growing competition for talent and resources, higher education institutions are under greater pressure to perform well in a worldwide ‘reputation race’. There is particular emphasis on their placement in global university league tables, all of which reflect an implicit assumption that
van Vught, Frans +1 more
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Conservative Accounting, Audit Quality, and Litigation
Management Science, 2022Investors are much more likely to sue corporations and their auditors for overstated earnings reports than for understated reports. This asymmetry in litigation exposure is viewed as an important driver for conservative accounting practices in corporations because conservatism reduces the probability of overstatements and hence, investor litigation ...
Sebastian Kronenberger, Volker Laux
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Corruption culture and accounting quality
Journal of Accounting and Public Policy, 2019This paper examines the impact of corruption culture on accounting quality (AQ) of listed firms at the municipal level in China. We consider municipalities with (without) corrupt top government officials as having high (low) corruption culture. To isolate the effect of corruption culture, we use the arrest of corrupt officials (the events) to capture ...
Yunsen Chen +3 more
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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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1998
Abstract The United States has made more sustained efforts to set standards for acceptable quality of long-term care services, and to hold programs accountable for meeting those standards, than other countries. Despite all these efforts, good quality has eluded definition, let alone universal achievement.
Rosalie A Kane +2 more
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Abstract The United States has made more sustained efforts to set standards for acceptable quality of long-term care services, and to hold programs accountable for meeting those standards, than other countries. Despite all these efforts, good quality has eluded definition, let alone universal achievement.
Rosalie A Kane +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.
openaire +1 more source
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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