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Dissertations / Theses on the topic 'Expertise of the quality'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Rich, Kevin T. "Audit committee accounting expertise and changes in financial reporting quality." Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10238.

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2

Bonner, Ann J., University of Western Sydney, College of Social and Health Sciences, and of Nursing Family and Community Health School. "Producing the magnum opus: the acquisition and exercise of nephrology nursing expertise." THESIS_CSHS_NFC_Bonner_A.xml, 2001. http://handle.uws.edu.au:8081/1959.7/21.

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Using grounded theory methodology this study examined the acquisition and exercise of nephrology nursing expertise, seeking to answer the following questions: what constitutes expertise and how it develops in nephrology nursing; and whether expert nephrology nurses practice differently from non-expert nephrology nurses and, if so, how. Sampling consisted of 6 non-expert and 11 expert nurses from a renal unit in New South Wales, and data were obtained from participant observation of the nurses and subsequent interviews. A substantive theory was generated utilising an orchestral metaphor to expl

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3

Abdel, Meguid Ahmed Mohamed. "Does the auditor's portfolio structure matter? the effects of industry expertise on audit quality and audit fees /." Related electronic resource:, 2007. http://proquest.umi.com/pqdweb?did=1342724671&sid=1&Fmt=2&clientId=3739&RQT=309&VName=PQD.

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4

Tabassum, Sinin, and Md Soud Al Fahad. "Impact of product involvement and consumer expertise on online consumer review for consumer purchase intention." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42327.

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Purpose: To investigate the effects of online reviews on consumer purchase intention considering the moderating role of product involvement and consumer expertise. Methodology: To reach our goal in this paper, we conduct a descriptive study in a deductive way. This is quantitative research in which the relationship between online reviews and consumer buying behavior will be tested. The research strategy of the study is an online survey. The sample size is 200 respondents considering confidence level 95% and confidence interval 7. Data editor IBM SPSS is used to performing the data analysis. Fi

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5

Bonnardot, Laurent. "« Là où il n'y a pas de spécialiste » : enjeux éthiques de l’accès aux avis spécialisés dans les régions isolées ou à faibles ressources." Thesis, Sorbonne Paris Cité, 2016. http://www.theses.fr/2016USPCB232.

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La thèse est une recherche action ; l'action s'articule autour d'une plateforme de télémédecine, évaluée en matière de processus et de résultats dans des publications scientifiques et en matière éthique dans le présent manuscrit. La plateforme de télé-expertise a été crée sur le modèle développé par le collegium telemedicus (https://collegiumtelemedicus.org) et implantée sur les terrains d'intervention de Médecins Sans Frontières (MSF), organisation non gouvernementale humanitaire. Le système donne accès à un réseau de spécialistes capables de répondre sous quelques heures aux demandes d'avis

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6

Cauchard, Lionel. "Les collèges d’experts et la fabrique de la normalisation technique. Hybridation Normative et Performation de la Haute Qualité Environnementale (HQE) des Bâtiments en France." Thesis, Paris Est, 2010. http://www.theses.fr/2010PEST3009/document.

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La thèse analyse le processus de genèse et d'institutionnalisation de la démarche HQE, ainsi que ses effets performatifs sur les marchés et les systèmes d'acteurs dans le secteur de la construction en France.La démarche HQE a été initiée en 1992, par le Plan Construction et Architecture (PCA), placé sous l'autorité du Ministère de l’Équipement et du Logement, avec la création d'un collège d'experts sur le thème de la qualité environnementale (QE) des bâtiments. Sur la base des travaux du PCA, une association HQE est créée en octobre 1996 et le premier référentiel officiel de la démarche HQE es

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7

Laksamana, Patria. "Customer retention and cross-buying in premium banking services : the roles of switching costs and interaction quality." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/637.

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The emergence of e-banking and intense competition in premium banking services have essentially evolved the way banks have conventionally conducted their business and the way customers interact with banks. Consequently, banks are increasingly confronted with the conundrum: customers may appreciate the convenience of e-banking but as they migrate away from conventional banking mediums, the extent of personal interaction with bank staff –and in the case of premium banking services their Relationship Managers –decreases as do switching costs and, ultimately, long-term customer commitment.While th

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8

Sarwary, Zahida. "The analysis of antecedents of bank-SME loyalty : professionalism, relationship quality, corporate image & switching barrier as a moderator." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10455.

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The aim of this study is to combine the various concepts, in the field of SME in service based industry, being developed independently by researchers. The goal is to provide a comprehensive overview on the rules and interactions of the involved factors. An investigation of the influence of corporate image and relationship quality on customer loyalty, among SMEs in the banking sector, is carried out. The moderating role of switching barrier is investigated. Furthermore the background variables, affecting relationship quality and corporate image, are investigated. This provides a deeper understa

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9

Löwe, Hendrik. "WERKSTATTLOGIK - Computer im Spannungsfeld von Handwerks-Expertise und Akteurs-Beziehungen." Doctoral thesis, Universitätsbibliothek Leipzig, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-150384.

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Diese Arbeit erklärt anhand von Vertragswerkstätten der Volkswagen AG, wie Kfz-Handwerker im komple-xen Feld Werkstatt Probleme lösen. Sie deckt auf, wie und warum Kfz-Handwerker auf besondere Weise Denken und Handeln. Dies meint, wie sie arbeiten, lernen und vor Allem, wie und warum sie Medien an-eignen – oder verweigern: Täglich diagnostizieren und reparieren Kfz-Handwerker Fahrzeuge. Dabei ist oft zu beobachten, dass extra dafür hergestellte Hilfsmedien von ihnen umgangen oder gar offen abgelehnt werden. Dies führt teils zu schweren Fehlern, teils aber auch zu herausragenden Leistungen. Bi

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10

Bertussi, Mayra. "A qualidade dos queijos da Auvergne : um estudo sobre a relação entre a expertise científica e o fomento das Appellations d'origine contrôlée." Thesis, Paris, EHESS, 2020. http://www.theses.fr/2020EHES0181.

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La présente recherche porte sur une importante stratégie de valorisation des produits agroalimentaires : les appellations d'origine. Les appellations d'origine contrôlée (AOC) constituent un modèle de certification fondé sur la notion de terroir, dont la définition renvoie aux spécificités géographiques, sociales et historiques du processus de production de certains produits agroalimentaires qui soutiennent la tradition et la protection de l'origine comme stratégie de valorisation. La diffusion de ce modèle au-delà des frontières françaises, avec la reconnaissance de l'AOC par l'Union européen

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11

Korkmaz, Aslihan Gizem. "Three Essays on Corporate Governance." Cleveland State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=csu1437057271.

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12

Bu, Alfred. "The role of valuation specialists in determining the reporting quality of level 3 fair value measurement." Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235058/1/Chen_Bu_Thesis.pdf.

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This thesis investigates the role of auditors’ valuation specialists in determining reporting quality of Level 3 fair value measurements (FVMs). Using a sample of international banks, I find that using valuation specialists in auditing Level 3 FVMs can effectively improve the reporting quality of Level 3 FVMs, reflected in less earnings management, higher earnings persistence, and higher value relevance. The findings suggest valuation specialists play an essential role in enhancing auditors’ fair value expertise. Standard setters may need to pay more attention to the requirements of disclosing

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13

De, Coninck Amandine. "Faire de l’action publique une action collective : expertise et concertation pour la mise en œuvre des continuités écologiques sur les rivières périurbaines." Thesis, Paris Est, 2015. http://www.theses.fr/2015PESC1078/document.

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Les politiques de préservation de la biodiversité (Grenelle 1 et 2, trames vertes et bleues) et les politiques de gestion de l'eau et des milieux aquatiques (Directive cadre européenne sur l'eau, LEMA) enjoignent les collectivités de protéger et restaurer des corridors écologiques. Cependant, dans le cas de rivières fortement modifiées, comme c'est le cas des rivières périurbaines d'Ile-de-France, cette mesure fait l'objet de controverses quant à la faisabilité hydraulique des restaurations (risques d'assecs et d'inondations) et à leur intérêt en termes de qualité de l'eau. Les différents acte

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14

Dujsik, Darunee. "The effects of pre-writing strategy training guided by computer-based procedural facilitation on ESL students' strategy use, writing quantity, and writing quality." [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002566.

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15

Ramström, Erik, and Viktoria Svensson. "Relationskvalitet i fastighetsmäklarbranschen." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14421.

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Den här studien demonstrerar vilka effekter en säljares kompetens, serviceprestation och etiska beteende har på relationskvaliteten till kunder inom fastighetsmäklarbranschen, samt vilka effekter ett företagets rykte och prestation har på relationskvaliteten till kunder i fastighetsmäklarbranschen. Undersökningen genomförs för att få en förståelse för hur relationerna fördelar sig på företagen och försäljarna. Med en kvalitativ metod har undersökningen gjorts i form av intervjuer, med tio stycken kunder som har sålt deras bostäder inom de senaste två åren. Resultatet visade att kunderna har st

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16

Paroissien, Emmanuel. "Essays in Empirical Economics on the Determination of Wine Prices." Thesis, Bordeaux, 2017. http://www.theses.fr/2017BORD0839.

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La vaste dispersion des prix et la grande variété des produits sur le marché du vin suscite un intérêt grandissant au sein de la communauté des économistes. Justement, les acteurs de ce marché sont en demande de nouveaux outils économiques pour comprendre les mutations récentes, dont la multiplication des experts influents et l'accélération de l'intégration des régions vinicoles à l'économie mondiale. Cette thèse se place au croisement des intérêts des économistes et des professionnels du vin en développant de nouvelles méthodes statistiques pour l'étude et la mesure de l'influences des déterm

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17

Nassiet, Didier. "Contribution à la méthodologie de développement des systèmes experts : application au domaine du diagnostic technique." Valenciennes, 1987. https://ged.uphf.fr/nuxeo/site/esupversions/e69df552-6494-4941-97a3-31d5454a5860.

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Description de quelques méthodes et outils. Elaboration d'une méthodologie de construction des systèmes experts basée sur le concept de "tétraèdre de développement". Application a une étude de faisabilité d'un système expert d'aide au contrôle de fabrication des radiotéléphones.

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18

Wolley, Chirine. "Apprentissage supervisé à partir des multiples annotateurs incertains." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM4070/document.

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En apprentissage supervisé, obtenir les réels labels pour un ensemble de données peut être très fastidieux et long. Aujourd'hui, les récentes avancées d'Internet ont permis le développement de services d'annotations en ligne, faisant appel au crowdsourcing pour collecter facilement des labels. Néanmoins, le principal inconvénient de ces services réside dans le fait que les annotateurs peuvent avoir des niveaux d'expertise très hétérogènes. De telles données ne sont alors pas forcément fiables. Par conséquent, la gestion de l'incertitude des annotateurs est un élément clé pour l'apprentissage à

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19

Nagarur, Patil Sumanth Kumar Reddy. "Detecting Experts on Quora: by their Activity, Quality of Answers, Linguistic Characteristics and Temporal Behaviors." DigitalCommons@USU, 2015. https://digitalcommons.usu.edu/etd/4453.

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Question and answering sites are useful in sharing the knowledge by answering questions. It is a medium of sharing knowledge. Quora is the fastest emerging effective Q&A site, which is the best source of knowledge. Here you can ask a question, and get help in getting answers from people with firsthand experience, and blog about what you know. In this paper, we are investigating and identifying potential experts who are providing the best solutions to the questioner needs. We have considered several techniques in identifying user as an expert or non-expert. We have targeted the most followed to

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20

Fort, Jean-François. "Expertise d'une trousse de dosage radioimmunologique de la thyréostimuline ultrasensible en vue de l'obtention de l'autorisation de mise sur le marché : aspect réglementaire et étude analytique." Paris 5, 1991. http://www.theses.fr/1991PA05P191.

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21

Llorens, i. Ribes Esther. "Desenvolupament d'un sistema expert com a eina per a una millor gestió de la qualitat de les aigües fluvials." Doctoral thesis, Universitat de Girona, 2004. http://hdl.handle.net/10803/7778.

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Avui en dia no es pot negar el fet que els humans són un component més de les conques fluvials i que la seva activitat afecta enormement la qualitat de les aigües. A nivell europeu, l'elevada densitat de població situada en les conques fluvials ha comportat un increment de la mala qualitat de les seves aigües fluvials. En les darreres dècades l'increment de les càrregues de nutrients en els sistemes aquàtics ha esdevingut un problema prioritari a solucionar per les administracions competents en matèria d'aigua.<br/>La gestió dels ecosistemes fluvials no és una tasca fàcil. Els gestors es trobe

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22

Ясіньска, Йоанна. "Зміни в організаціях: належне управління, кризові ситуації і умови досягнення успіху". Thesis, Івано-Франківський національний технічний університет нафти і газу, 2016. http://elar.nung.edu.ua/handle/123456789/40.

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Монографію присвячено вирішенню науково-прикладної проблеми удосконалення процесів управління змінами в організаціях охорони здоров'я, орієнтованих на ідентифікацію та ліквідацію дисфункцій їх перебігу. В роботі визначено поняття зміни, представлено вибрану типологію і джерела змін, сформульовано і уточнено понятійний апарат, а також показано, що зміни охоплюють найрізноманітніші явища, незалежно від їх характеру, сфери і глибини, що зміна є принциповим запереченням стабільності в зв'язку з тим, що змінам підлягає все. Питання управління змінами розглянуто також і з методичних позицій його мул

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Сочинська, Ю. О. "Експертиза якості надання санаторно-курортних послуг з метою захисту прав споживачів". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12494.

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Мета роботи вивчення процесу надання санаторно-курортних послуг, проведення експертизи їх якості з метою захисту прав споживачів та розробка рекомендацій щодо поліпшення.<br>The purpose of the study is the process of providing sanatorium services, examination of their quality in order to protect the rights of consumers and the development of recommendations for improvement.

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24

Nichols-Belo, Amy. "Globalization On the Ground: Health, Development, and Volunteerism in Meatu, Tanzania." Thesis, Virginia Tech, 2003. http://hdl.handle.net/10919/42860.

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AHEAD (Adventures in Health, Education, and Agricultural Development) is a small grass-roots non-governmental organization working in the rural Meatu, District in Northern Tanzania. The AHEAD project employs Tanzanian nurses who provide health education, child weighing and nutritional counseling, family planning, and antenatal services. AHEAD has recently developed a water quality testing initiative in order to combat unsafe water supplies using solar pasteurization. Dr. Robert Metcalf, an AHEAD volunteer offers â expertiseâ to Meatu through transfer of solar cooking technology. Each summ

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25

Wright, Nicole S. "Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/64446.

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During an audit, if an audit team does not have sufficient knowledge when auditing a complex issue they often call upon subject matter experts to provide advice. While these experts are the knowledge experts in their area, the quality of the advice depends upon their ability to fully understand and incorporate client specific facts. PCAOB inspection reports suggest that audit teams are neglecting to perform the required work to assess the quality of experts' recommendations. Additionally, the decision to use subject matter experts can be made during planning or when a complex issue surfaces d

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26

Armstrong, Justin Lashwood. "Veterinary expertise." Thesis, University of Newcastle Upon Tyne, 2011. http://hdl.handle.net/10443/1349.

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This thesis is about veterinary expertise, with a focus on the farm/large animal sector. It explores how vets and the profession express expertise beyond medical knowledges and technical competencies. Drawing from rich, detailed ethnographic case studies of UK vets working in the rural sector in a variety of roles (e.g. private practice, government, education) the thesis offers new understandings of professional expertise and Aesculapian authority – the most powerful authority awarded by society to those who heal. The main argument is that veterinary expertise cannot be easily defined or compa

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Tilhet-Coartet, Stéphane. "Expertise balistique." Lyon 1, 1993. http://www.theses.fr/1993LYO1M347.

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Mullis, William Sterling. "Acquiring Expertise? Developing Expertise in the Defense Acquisition Workforce." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/72963.

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The goal of this research project is to tell the story of acquisition expertise development within the DOD using the evolution of the Defense Acquisition University as its backdrop. It is a story about the persistent frame that claims expertise leads to acquisition success. It is about 40 plus years of competing perspectives of how best to acquire that expertise and their shaping effects. It is about technology choices amidst cultural and political conflict. It is about how budget, users, infrastructure, existing and emerging technologies, identity and geography all interrelate as elements

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Makdissi, Riad. "Organisation du travail et qualité de service dans le secteur bancaire libanais : La mise en œuvre du changement par le management socio-économique." Phd thesis, Conservatoire national des arts et metiers - CNAM, 2012. http://tel.archives-ouvertes.fr/tel-00726918.

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La notion de qualité des services et de l'organisation du travail dans les banques libanaises est placée depuis plusieurs années au cœur des préoccupations et de l'organisation du système bancaire. Cependant, dans leur démarche actuelle, elles sont confrontées à plusieurs risques et déceptions car les coûts de leurs démarches sont élevés. Pour faire développer la proactivité, un changement par un management innovant est alors nécessaire. À partir de recherche-intervention réalisée dans quatre succursales bancaires sur le territoire libanais, nous nous sommes intéressé à analyser les convergenc

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Pol, Adrian Alan. "Machine Learning Anomaly Detection Applications to Compact Muon Solenoid Data Quality Monitoring." Thesis, université Paris-Saclay, 2020. http://www.theses.fr/2020UPASS083.

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La surveillance de la qualité des données qui proviennent des expériences de physique des hautes énergies est une tâche exigeante mais cruciale pour assurer que les analyses physiques sont basées en données de la meilleure qualité possible. Lors de l’expérience Compact Muon Solenoid opérant au Grand collisionneur de hadrons du CERN, le paradigme actuel d’évaluation de la qualité des données est basé sur l’examen détaillé d’un grand nombre de tests statistiques. Cependant, la complexité toujours croissante des détecteurs et le volume des données de surveillance appellent un changement de paradi

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Palosaari-Aubry, P. (Päivi). "Adaptive expertise in work life:implications for collaboration and shared expertise." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201409051832.

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This study aims at drawing a picture of adaptive expertise in work life, more precisely in the context of collaboration and shared expertise. The need for my study stems from the complex nature of today’s work life, which is under constant change. Thus, mere domain-specific expertise and routine expertise are not sufficient. There is a need for adaptive experts who are flexible, able to adapt to uncertain situations (Bransford, 2004; Hatano & Inagaki, 1986), successful learners and able to develop themselves along their careers (Bereiter & Scardamalia, 1993; Bransford et al., 2000; Brophy et a

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Landry, Pascal. "Design of multiplayer exergames with systems to control quantity and foster quality of physical activity: a multidisciplinary approach with physical activity experts." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/350024.

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This thesis focuses on defining a set of design strategies to develop and assess video games that foster physical activity, commonly referred to as exergames. Regular physical activity is essential for a good development of children and exergames have the potential to be used as an adherent and fun tool. This should result in more healthy children and compensate for the current lack of physical activity due to sedentary behaviors. This thesis focuses both on quantity as well as quality of physical activity. Concerning quantity, we focus on aerobic activity, while quality refers to richness

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Cauchard, Lionel. "Les collèges d'experts et la fabrique de la normalisation technique. Hybridation Normative et Performation de la Haute Qualité Environnementale (HQE) des Bâtiments en France." Phd thesis, Université Paris-Est, 2010. http://tel.archives-ouvertes.fr/tel-00593753.

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La thèse analyse le processus de genèse et d'institutionnalisation de la démarche HQE, ainsi que ses effets performatifs sur les marchés et les systèmes d'acteurs dans le secteur de la construction en France.La démarche HQE a été initiée en 1992, par le Plan Construction et Architecture (PCA), placé sous l'autorité du Ministère de l'Équipement et du Logement, avec la création d'un collège d'experts sur le thème de la qualité environnementale (QE) des bâtiments. Sur la base des travaux du PCA, une association HQE est créée en octobre 1996 et le premier référentiel officiel de la démarche HQE es

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34

Sed, Chad Michael. "Expertise and Basketball Officiating." University of Akron / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=akron1217000855.

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35

Herren, Lisa Tandy. "Expertise in person perception /." The Ohio State University, 1988. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487592050229146.

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36

Carson, Linda Christine. "Drawing Accuracy, Quality and Expertise." Thesis, 2012. http://hdl.handle.net/10012/7134.

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Drawing from a still-life is a complex visuomotor task. Nevertheless, experts depict three-dimensional subjects convincingly with two-dimensional images. Drawing research has previously been limited by its general dependence on qualitative assessment of drawings by human critics and on retrospective self-report of expertise by drawers. Accuracy measures cannot hope to encompass all the properties of “goodness” in a drawing but this thesis will show that they are consistent with the expertise of the drawers and with the quality ratings of human critics, they are robust enough to support analysi

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Rakhman, Fuad. "Earnings quality and CFO financial expertise." 2009. http://digital.library.okstate.edu/etd/Rakhman_okstate_0664D_10478.pdf.

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38

TSAI, YA-HSIU, and 蔡亞修. "Industry Expertise of Independent Directors and Accruals Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/78322188883266436367.

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碩士<br>東海大學<br>會計學系<br>105<br>This study investigates whether industry expertise of independent directors enhances board monitoring effectiveness by examining the financial reporting quality in Taiwan from 2010 to 2015. Using absolute discretionary accruals to measure financial reporting quality, this paper finds that industry expertise, when independent directors’ present employment and concurrently serve as other public firms are in the same industry, can improve the financial reporting quality. However, accruals quality is found to decrease with the employment history of industry expertise o

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Wang, Shih-Yi, and 王詩宜. "Compensation Consultant Industry Expertise and CEO Pay Quality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/42056752041345931526.

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碩士<br>國立臺灣大學<br>會計學研究所<br>101<br>This study examines whether consultant industry experts provide more effectively suggestions to the compensation committee to determine CEO pay package and whether industry expertise affects the pay-performance sensitivity of CEO compensation. Using alternative measures of industry expertise, I find no significant differences between consultant industry expertise and CEO compensation. However, the findings indicate that firms whose consultants are industry experts have higher pay-performance sensitivity. The results suggest that the CEO equity and total compens

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Chao, Bing-Ruei, and 趙秉睿. "Board of Directors with Financial Expertise and Earning Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/46651561276348702112.

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碩士<br>東海大學<br>會計學系<br>97<br>Board of directors is the main governance mechanism of a company. One of the main function purposes of board of directors and its established audit committee is to ensure the company’s earning quality. However, several fraudulence activities occur one after another in domestic and international well-known organizations. According to the U.S. Sarbanes-Oxley Act of 2002 and our national associated regulations, both request to increase financial expertise in the board of directors, in hoping to reinforce the execute efficiency of board of directors governance ability b

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Ling-AnYen and 顏伶安. "Audit Committee and Earnings Quality —Empirical Analysis of Accounting Expertise." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/q9ejhb.

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Zùñiga, Robin Etter. "What does it mean to be an expert teacher? : a study of adaptive expertise among mathematics teachers." 2013. http://hdl.handle.net/2152/21972.

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Hiring, retaining, and developing quality instructors is arguably one of the most important ways of ensuring a high quality education (Hagedorn, Perrakis & Maxwell, 2006; Sprouse, Ebbers & King, 2008). However, identifying what makes a teacher an expert (i.e., someone who excels at teaching) is difficult. Indeed, Berliner (2005) argued that quality teaching is almost indescribable. Good teaching, he suggested, starts with a combination of skills -- such as modeling, motivating, and mentoring -- and the ability to produce acceptable student performance. Beyond these basic characteristics, he

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Yan-YuChou and 周彥妤. "Does Auditor Expertise in Client's Segments Matter? The Impact of Auditor Segment-based Expertise on Audit Quality and Audit Pricing." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/38861515656505384399.

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博士<br>國立成功大學<br>會計學系碩博士班<br>101<br>With the prevalence of diversification, a company likely has numerous segments assigned to different industry classifications. However, extant studies on auditor industry expertise have focused on auditor expertise in the client’s primary industry segment, while omitting the potentially crucial expertise in a client’s other minor segments. Drawing on the relation between auditor expertise in a client’s minor segments and the audit quality and pricing documented in this study, I infer that the typical measures of auditor industry expertise are insufficient to

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Chao, Yu Chin, and 趙玉琴. "The Relationships among Expertise, Service Quality, Perceived Value and Relationship Quality –Using Pharmacy as an Example." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/4g578u.

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碩士<br>大葉大學<br>管理學院碩士在職專班<br>101<br>This study provides insights into how expertise and service quality affects consumers’ perceived value and the maintenance of relationship quality. The samples were the consumers in pharmacies. Convenience sampling was used to conduct the survey for this research, 400 questionnaires were distributed and 367 of them were returned. The valid response rate is around 91.8%. Descriptive statistics, Pearson’s correlation analysis and multiple regression analysis were used to analyze the data. The model was mostly supported by the data. First, the findings of the st

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Min-JieLi and 李旻潔. "The Effect of Industry Expertise on Audit Quality under Mandatory Rotation Regime." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/x2rxtx.

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碩士<br>國立成功大學<br>會計學系<br>104<br>Prior studies find that the firms audited by industry specialists have better audit quality. However, few studies discuss the interruption effect on the relation between market-share based industry expertise and audit quality under the mandatory rotation regime. This study uses Taiwanese listed firms and finds a positive relation between auditor industry expertise and audit quality in the voluntary rotation regime. Nevertheless, the relation weakens in the mandatory rotation regime. Using within-industry audit experience as an alternative measure of auditor indus

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Hung, Yung-Lung, and 洪永隆. "The Effect of Board Independence, Expertise and Audit Quality on Internal Control." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/77130574645012105068.

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碩士<br>中國文化大學<br>會計學系<br>98<br>The board is code of corporate governance. Internal control is insider monitoring mechanism in the corporate governance. The board of director is a key point in corporate governance. We distribute the board of director independence, expertise and CPA firm’ audit quality outsider monitoring mechanism. We use the ratio of outsider director as proxy independence; we use the ratio of financial expert director and board director serve other company as proxy expertise; we use the CPA firm as proxy audit quality. We use data from listed company in the period 2007 to 2009

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HUNG, TZU-LIN, and 洪姿琳. "The Relationship Between Accountant Industry Expertise and Audit Quality - Using Benford’s Law." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9w8gfk.

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碩士<br>逢甲大學<br>會計學系<br>106<br>This study aims to explore the relationship between audit quality and the professionalism of the accountant industry, and to understand whether it is possible to achieve the effect of improving the quality of the audit by improving the industry knowledge of accountants. Because there is no certain measure of the quality of the audit, there are many different ways to measure it. Unlike previous studies, this study calculated the FSD score based on Amiram's (2015) practice, and calculated the degree of deviation of the financial statement using the ban Benford's law

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Hsu, Lung-Sheng, and 許龍生. "A Study on Auditor Industry Expertise, Auditor Tenure, Audit Fees and Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/28050692978714205227.

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碩士<br>靜宜大學<br>會計學系研究所<br>98<br>Prior researches often employ discretionary accruals as proxy for audit quality, audit opinions is used as a proxy of audit quality in this study. This study examines the link between audit quality and several auditor attributes, including auditor tenure, auditor industry expertise, and audit fees paid to the auditors. The empirical results are show as follow：（1）The longer auditor tenure is more likely to have higher audit quality.（2）The company that auditors'' industry expertise audited is more likely to have higher audit quality.（3）The higher audit fe

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HSIAO, YU-HUA, and 蕭鈺樺. "Audit committee and financial statement quality : The effects of gender and financial expertise." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/89779318533160044842.

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碩士<br>國立高雄應用科技大學<br>會計系<br>103<br>Due to the reoccurring corruptions and scandals of domestic and foreign corporations, our government had amended Article 14-4 of Securities and Exchange Act in 2006 to require every public company should set up either audit committee or supervisors for its own, so that each public company could maintain the current coexisting dual system between directors and supervisors or to set up an audit committee within the board for substitution of supervisors. The objective of Article 14-4 of Securities and Exchange Act is to increase the quality of financial statement

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卓佳穎. "The Effect of Independent Director Industry Expertise on Earning Quality of Financial Statement." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/2x8t67.

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碩士<br>國立彰化師範大學<br>會計學系<br>106<br>Since year 2002, independent directors monitoring system has been established more than 10 years in Taiwan. However, there are still several financial scandals recently. Therefore, the government non-stop figures out the way to improve the monitoring effect of independent directors. This study investigates whether the independent director industry expertise can enhance the monitoring effectiveness, and improve the earning quality of financial statement. This study uses TSEC-Listed and OTC-Listed companies which contains 8,503 observations during the period from

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