Log in

Relevant bibliographies by topics / Expertise of the quality / Journal articles

To see the other types of publications on this topic, follow the link: Expertise of the quality.

Journal articles on the topic 'Expertise of the quality'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Expertise of the quality.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Van Wesep, Edward D. "The Quality of Expertise." Management Science 62, no. 10 (2016): 2937–51. http://dx.doi.org/10.1287/mnsc.2015.2271.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Eickhoff, Daisy. "Expertise for Quality Care." MCN, The American Journal of Maternal/Child Nursing 17, no. 5 (1992): 253. http://dx.doi.org/10.1097/00005721-199209000-00010.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Zhihuang, Wei, and Zhao Meng. "On the quality control of judicial expertiseOn the Quality Control of Judicial Expertise." Criminal Justice Science & Governance 1, no. 1 (2020): 150–57. http://dx.doi.org/10.35534/cjsg.0201020.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Ramadhan, Nisa Nur, and Muhyarsyah Muhyarsyah. "Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise." Kontigensi : Jurnal Ilmiah Manajemen 12, no. 2 (2024): 782–89. https://doi.org/10.56457/jimk.v12i2.617.

Full text

Abstract:

Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan Manufaktur yang terdaftar di BEI selama periode 2018-2023. Dengan menggunakan Eviews 12 dalam analisis statistik, Regresi data panel adalah metode analisis yang digunakan dengan pendekatan GLS (Generalized Least Squared), penelitian ini menemukan bahwa in

APA, Harvard, Vancouver, ISO, and other styles

5

Gunn, Joshua L., and Paul N. Michas. "Auditor Multinational Expertise and Audit Quality." Accounting Review 93, no. 4 (2017): 203–24. http://dx.doi.org/10.2308/accr-51925.

Full text

Abstract:

ABSTRACT Over the past several decades, the scope of public companies' operations has become increasingly global. This has led to concern over the ability of audit firms to conduct high-quality audits across geographically dispersed foreign operations. We contribute to the growing body of research in this area by investigating the association between audit quality and local audit offices' expertise in conducting multinational audit engagements. We use two complementary measures to proxy for an audit office's multinational expertise: (1) local multinational market leadership, and (2) country-sp

APA, Harvard, Vancouver, ISO, and other styles

6

Hitayezu, Rachel, and Catherine Littler. "Disrupting Expertise." Journal of Critical Dietetics 7, no. 1 (2024): 1–4. http://dx.doi.org/10.32920/jcd.v7i1.2117.

Full text

Abstract:

The foundation of World Critical Dietetics is rooted in the belief that food holds influence and power. It holds the power to have positive impacts on a person's quality of life, bring people together, and improve health outcomes. Food embodies not only the biological sustenance for life, but it also holds culture, identity, relationship, and memory. Food is power, and how dietitians wield that power should not be consumed undercooked.

APA, Harvard, Vancouver, ISO, and other styles

7

Ramdani, Adam. "Audit Quality." Jurnal Ekonomi, Bisnis & Entrepreneurship 15, no. 1 (2021): 24–34. https://doi.org/10.55208/cs759g25.

Full text

Abstract:

This study aims to determine the effect of expertise, independence, and ethics on audit quality at the Inspectorate of West Java Province. The study in the initial review of this study found that the audit quality is shown in the opinion given by the examiner, including the opinion "Reasonable Without Exception" is a professional audit statement regarding the "fairness" of the financial statements, not a "guarantee" that no fraud was encountered or the possibility of the occurrence of fraud. Fraud in the future also on the problem of procurement of goods and services that cause indications of

APA, Harvard, Vancouver, ISO, and other styles

8

Loan Nguyen, T. K., Pham Xuan Dong, and Hoang Thi Lien Phuong. "CEO’s financial and accounting expertise on earning quality: The moderating role of audit quality." WSB Journal of Business and Finance 59, no. 1 (2025): 81–92. https://doi.org/10.2478/wsbjbf-2025-0007.

Full text

Abstract:

Abstract This study examined the moderating role of audit quality on the relationship between the CEO’s accounting and financial expertise and earnings quality. We use the least squares method to perform a sample regression of 652 companies listed on the Vietnam Stock Exchange from 2017 to 2022. The results show a significant positive correlation between CEOs’ accounting and finance expertise, audit quality, and earnings quality. This can be explained by the fact that improved audit quality will allow us to verify the financial disclosures of listed companies. Therefore, reducing adverse selec

APA, Harvard, Vancouver, ISO, and other styles

9

Aziz, Atif, Syed Muhammad Salman, Muhmmad Hassan, Muhammad Kamran Younus, and Humayun Fareed Uddin. "The Impact of Audit Firm Size, Auditor Independence and Financial Expertise on Earning Quality: Mediating Role of Audit Quality." iRASD Journal of Economics 5, no. 4 (2023): 1075–86. http://dx.doi.org/10.52131/joe.2023.0504.0180.

Full text

Abstract:

Earning quality of organization depends upon the audit quality and could be achieved using auditors’ expertise and firm size and this aspect demands the emphasis of new researchers. Hence, the current article investigates the effects of auditors’ independence, audit firm size and auditors’ financial expertise on earning quality of the manufacturing industry in Malaysia. The article also explores the mediating role of audit quality among auditors’ independence, audit firm size, auditors’ financial expertise and earning quality of the manufacturing industry in Malaysia. The study gets the data f

APA, Harvard, Vancouver, ISO, and other styles

10

Krishnan, Jayanthi, Yuan Wen, and Wanli Zhao. "Legal Expertise on Corporate Audit Committees and Financial Reporting Quality." Accounting Review 86, no. 6 (2011): 2099–130. http://dx.doi.org/10.2308/accr-10135.

Full text

Abstract:

ABSTRACT Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with legal backgrounds on the audit committee is associated with higher financial reporting quality. These results obtain after controlling for accounting expertise on audit committees. Also, supplementary tests indicate a positive association between changes in legal e

APA, Harvard, Vancouver, ISO, and other styles

11

Filatova, Asya A. "Counter-Expertise." Epistemology & Philosophy of Science 57, no. 2 (2020): 48–57. http://dx.doi.org/10.5840/eps202057220.

Full text

Abstract:

The term “counter-expertise” has recently become a part of the STS theoretical tools, although main topics covered by this term have been the STS subjects for several decades. These themes concern the norms and practices of laypeople participation in assessing the quality of their living conditions. This assessing often clashes with official expertise. First of all, the problem of counterexpertise is considered in the context of the democratization of science, a participatory turn and activism. In this article, using the vocabulary of B. Latour's actor-network theory, I try to demonstrate the

APA, Harvard, Vancouver, ISO, and other styles

12

Karhu, Katja. "Expertise cycle – an advanced method for sharing expertise." Journal of Intellectual Capital 3, no. 4 (2002): 430–46. http://dx.doi.org/10.1108/14691930210448332.

Full text

Abstract:

Sharing expertise is a growing field of interest because of the increased amount of available information, turnover of experts and globalization of companies. Sharing expertise is a difficult task; therefore, experts often lack motivation, skills and time to document their expertise. The developed expertise cycle is a framework where knowledge stewards build personal trusted relationships with experts. Knowledge stewards interview the experts, construct the knowledge and document it, making it available for knowledge seekers. The expertise cycle is tested in two cases where the expertise is di

APA, Harvard, Vancouver, ISO, and other styles

13

VOLOSHYN, Roman. "COMMODITY EXPERTISE IN E-COMMERCE." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4 (70) (December 24, 2024): 53–64. https://doi.org/10.37128/2411-4413-2024-4-4.

Full text

Abstract:

The article addresses the pressing issue of ensuring high product quality in the context of the rapid development of e-commerce. It explores the features of commodity expertise as a crucial tool for quality control, analyzing the factors influencing such expertise in both traditional and online trade. The study identifies the key challenges associated with conducting commodity expertise in remote sales conditions, including indirect contact with the examined object, difficulties in product identification, limited capabilities of commodity research methods, and the increasing impact of subjecti

APA, Harvard, Vancouver, ISO, and other styles

14

Depaepe, Fien, Lieven Verschaffel, and Jon Star. "Expertise in developing students’ expertise in mathematics: Bridging teachers’ professional knowledge and instructional quality." ZDM 52, no. 2 (2020): 179–92. http://dx.doi.org/10.1007/s11858-020-01148-8.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

An, Yohan. "Does Quality of Audit Committee Enhance Audit Quality?" International Journal of Professional Business Review 8, no. 2 (2023): e03185. http://dx.doi.org/10.26668/businessreview/2023.v8i2.1385.

Full text

Abstract:

Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018.  Theoretical framework: Recent studies show that characteristics of audit committees such as size, activity, and expertise have a significant impact on the monitoring of the financial reporting process (He and Yang, 2014; Asiriuwa et al. 2018). Therefore, it is necessary to carry out systematic empirical studies to understand the effectiveness of the audit committee from various perspectives.  Design/methodolog

APA, Harvard, Vancouver, ISO, and other styles

16

CANOY, PRISCILLA F., NATHANIEL GIDO, GILBERT JOHN MONTAJES, RENATO CANOY, and AMANAH TUYOR. "TEACHING SUBJECTS BEYOND EXPERTISE." International Journal Of Multidisciplinary Research And Studies 05, no. 07 (2022): 01–10. http://dx.doi.org/10.33826/ijmras/v05i07.4.

Full text

Abstract:

The purpose of this study is to look into the social effects of teaching subjects that are outside the scope of the twenty-six (26) teachers at X-National High School. A modified survey questionnaire created by the researchers is organized into three distinct sections. It asks for information about the respondent's gender, age, educational background, and performance rating in Part 1. The answers to the problem stated are in Part II. In Part III, questions are asked on difficulties faced by teachers who taught two or more subjects and how they overcame those difficulties. Frequency and percent

APA, Harvard, Vancouver, ISO, and other styles

17

Акопян, Гиоргий Сергеевич, and Ирина Юрьевна Резниченко. "Expertise of quality and consumer properties polished products." Food processing industry, no. 2 (January 23, 2022): 8–11. http://dx.doi.org/10.52653/ppi.2022.2.2.001.

Full text

Abstract:

Представлены систематизированные данные по совершенствованию ассортимента слоеных изделий. Описаны методы подбора жировых ингредиентов и результаты исследования их функциональных и технологических свойств, тенденции повышения биологической ценности слоеных изделий. Рассмотрены способы снижения калорийности. Дана характеристика основным направлениям исследований по увеличению доли белков в слоеных изделиях с использованием сырья растительного и животного происхождения. Показано, что слоеные изделия пользуются неизменным спросом и оценка их качества и потребительских свойств является актуальной

APA, Harvard, Vancouver, ISO, and other styles

18

BÉDARD, JEAN. "Expertise and Its Relation to Audit Decision Quality." Contemporary Accounting Research 8, no. 1 (1991): 198–222. http://dx.doi.org/10.1111/j.1911-3846.1991.tb00842.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Gaudry, Emmanuel, and Laurent Dourel. "Forensic entomology: implementing quality assurance for expertise work." International Journal of Legal Medicine 127, no. 5 (2013): 1031–37. http://dx.doi.org/10.1007/s00414-013-0892-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Charitou, Andreas, Ifigenia Georgiou, and Andreas Soteriou. "Corporate Governance, Board Composition, Director Expertise, and Value: The Case of Quality Excellence." Multinational Finance Journal 20, no. 3 (2016): 181–236. http://dx.doi.org/10.17578/20-3-1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Ahn, Jaehan, Rani Hoitash, and Udi Hoitash. "Auditor Task-Specific Expertise: The Case of Fair Value Accounting." Accounting Review 95, no. 3 (2019): 1–32. http://dx.doi.org/10.2308/accr-52599.

Full text

Abstract:

ABSTRACT PCAOB inspections repeatedly indicate deficiencies in audits of fair-value (FV) estimates, prompting regulators to improve the related auditing standards. We predict that auditor task-specific FV expertise, gained from work experience during the audit of FV measurements, can contribute to higher audit quality. Utilizing FV-related restatements and comment letters, we find that expertise in auditing Level 3 FV estimates at the office level is associated with greater FV audit quality. Level 2 FV expertise or national level FV expertise is not associated with higher FV audit quality. Fol

APA, Harvard, Vancouver, ISO, and other styles

22

Agung, Panji Sasmito, Kustono Djoko, Purnomo, and Elmunsyah Hakkun. "Conceptual model for improving quality of teacher in Indonesian vocational school." Conceptual model for improving quality of teacher in Indonesian vocational school 9, no. 1 (2020): 39–44. https://doi.org/10.11591/ijere.v9i1.20390.

Full text

Abstract:

Indonesia faces vocational teachers’ shortage both in the quantity and quality. One of Indonesian goverments’ efforts to overcome that problem is holding a Dual Expertise Program (DEP) to produce dual expertise teachers for vocational schools. However, the quality of dual expertise vocational teacher is still questionable. The purpose of this article is to give an idea related to the conceptual model framework for improving the quality of vocational teachers demonstrated by the teachers’ achievements. The authors of this article discuss factors that have an impact on the qual

APA, Harvard, Vancouver, ISO, and other styles

23

Volodymyr, INDUTNYI, MEREZHKO Nina, and PIRKOVICH Kateryna. "COMMODITY EXPERTISE OF JEWELRY." INTERNATIONAL SCIENTIFIC-PRACTICAL JOURNAL "COMMODITIES AND MARKETS" 39, no. 3 (2021): 60–74. http://dx.doi.org/10.31617/tr.knute.2021(39)04.

Full text

Abstract:

Background. Jewelry is one of the components of material, ritual, cultural and historical heritage of mankind.Modern jewelry has acquired significant differences from those created in the past. Changes in the field of production and trade in jewelry explain the relevance of the analysis of cost indicators in the modern jewelry market and the feasibility of improving commodity expertise. The aim of the workis to analyze the cost indicators on the jewelry market in Ukraine, to conduct their commodity expertiseand to develop an algorithm for cost forecastingof jewelry in accordance with their qua

APA, Harvard, Vancouver, ISO, and other styles

24

Moiseeva, Irina E. "Expertise of quality of medical care in general practice." Russian Family Doctor 21, no. 3 (2017): 16–22. http://dx.doi.org/10.17816/rfd2017316-22.

Full text

Abstract:

The article presents some results of the expertise of the quality of medical care by general practitioners (family doctors) in outpatient medical organizations working in the system of obligatory medical insurance. The most common errors in the collection of information, the diagnosis and the treatment, identified during the expertise of the quality of care by the assessment of patient medical records, as well as comments on the often-occurring defects in the preparation of medical records are listed.

APA, Harvard, Vancouver, ISO, and other styles

25

Kliapysheva, Evgeniia Vladimirovna. "Quality assessment of the educational process in the format of culturological expertise." Interactive science, no. 12 (34) (December 21, 2018): 22–25. http://dx.doi.org/10.21661/r-474263.

Full text

Abstract:

The article presents the developed methodology for carrying out cultural expertise. The purpose of the expertise is defined as the establishment of the quality of the cultural component in the substantive and technological components of the educational process. The culturological approach as a methodological basis for culturological expertise is considered in three aspects.

APA, Harvard, Vancouver, ISO, and other styles

26

Alhababsah, Salem, and Sina Yekini. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity." Journal of International Accounting, Auditing and Taxation 42 (March 2021): 100377. http://dx.doi.org/10.1016/j.intaccaudtax.2021.100377.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Ahyat, Aspihani, Sri Rahayu, and Susfa Yetti. "FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION." Journal of Business Studies and Mangement Review 4, no. 2 (2021): 92–99. http://dx.doi.org/10.22437/jbsmr.v4i2.14183.

Full text

Abstract:

This research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional ca

APA, Harvard, Vancouver, ISO, and other styles

28

Naujoks, Anna, and Martin Benkenstein. "Expert cues: how expert reviewers are perceived online." Journal of Service Theory and Practice 30, no. 4/5 (2020): 531–56. http://dx.doi.org/10.1108/jstp-11-2019-0240.

Full text

Abstract:

PurposeThe purpose of this paper is to explore different types of source expertise and how they influence perceived message quality. Consumers face the challenge to identify valuable online reviews. Source expertise as a signal of message quality can be displayed differently, depending on website layout, operator and review author.Design/methodology/approachTwo scenario-based experiments were conducted questioning 135 and 275 participants. They investigate the effect of different types of expert reviewers on perceived message quality and also examine the interplay of source expertise and sourc

APA, Harvard, Vancouver, ISO, and other styles

29

Reimer. "Response to Randall Allsup, “Music Teacher Quality and Expertise”." Philosophy of Music Education Review 23, no. 1 (2015): 108. http://dx.doi.org/10.2979/philmusieducrevi.23.1.108.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Allsup. "Music Teacher Quality and the Problem of Routine Expertise." Philosophy of Music Education Review 23, no. 1 (2015): 5. http://dx.doi.org/10.2979/philmusieducrevi.23.1.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Yang, Seunghee, and Bomi Song. "The Association between Auditor Industry Expertise and Audit Quality." Korean Accounting Review 45, no. 1 (2020): 207–43. http://dx.doi.org/10.24056/kar.2019.12.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Petukhou, M. M., A. M. Braikova, and A. D. Staskevich. "EXPERTISE OF THE QUALITY OF MILK CHOCOLATE WITHOUT ADDITIONS." Food Industry: Science and Technology 14, no. 4(54) (2021): 84–90. http://dx.doi.org/10.47612/2073-4794-2021-14-4(54)-84-90.

Full text

Abstract:

The enterprises of the confectionery industry of the Republic of Belarus offer a varied assortment of chocolate and products based on it. Confectionery products from other countries are widely represented in the consumer market of our country. As a result, there is a situation where some sellers may supply chocolate to the market that does not fully meet the established requirements and demands of consumers. Therefore, the issues of researching the quality of chocolate are designed to prevent the sale of low quality products and to protect the domestic consumer. The article presents the result

APA, Harvard, Vancouver, ISO, and other styles

33

Kuznetsov, A. M. "Up-to-date Problems of Industrial Safety Expertise Quality." Occupational Safety in Industry, no. 2 (February 2018): 29–33. http://dx.doi.org/10.24000/0409-2961-2018-2-29-33.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Cosyns, P. "Quality standards of expertise cocerning sexual offenders in Belgium." European Psychiatry 22 (March 2007): S15. http://dx.doi.org/10.1016/j.eurpsy.2007.01.063.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Wahyudi, Tri, Muhammad Sayuti, Edhy Susatya, and Fitri Nur Mahmudah. "Impact of Cooperation Towards Quality Improvement of Expertise Competency." South Asian Research Journal of Humanities and Social Sciences 5, no. 05 (2023): 157–64. http://dx.doi.org/10.36346/sarjhss.2023.v05i05.002.

Full text

Abstract:

The aims of the study were (1) to analyze the improvement of the quality of skills competency at SMK Muhammadiyah 1 Surakarta with Astra Honda Motor, (2) to analyze the impact of the collaboration, (3) to analyze the factors that influence the quality of work. This research uses a qualitative descriptive approach based on case studies. The process of analyzing the data from the interviews was carried out using the thematic approach to the analysis of the Braun and Clark model. The results of the study (1) there is an increase in the quality of skill competencies, (2) the impact of cooperation

APA, Harvard, Vancouver, ISO, and other styles

36

Alzoubi, Ebraheem Saleem Salem. "Board characteristics and financial reporting quality: evidence from Jordan." Corporate Ownership and Control 11, no. 3 (2014): 8–29. http://dx.doi.org/10.22495/cocv11i3p1.

Full text

Abstract:

This paper aims outspreading preexisting researches by assessing practically and empirically how board characteristics play a vibrant role in magnitude of earning management (EM) for the Jordanian listed companies. In particular, the paper throws its light on the principle features of the board of directors, i.e. board independence, CEO duality, financial expertise, governance expertise, firm-specific expertise and size. In this paper, a cross-sectional version of the Modified Jones Model is applied to ensure the accurate assessment of the key impacts of board characteristics on EM for a sampl

APA, Harvard, Vancouver, ISO, and other styles

37

Godlock, Gwendolyn Cherese, Rebecca Suzie Miltner, and Dori Taylor Sullivan. "Deference to Expertise: Making Care Safer." Creative Nursing 23, no. 1 (2017): 7–12. http://dx.doi.org/10.1891/1078-4535.23.1.7.

Full text

Abstract:

Since the seminal report by the Institute of Medicine, To Err Is Human, was issued in 1999, significant efforts across the health care industry have been launched to improve the safety and quality of patient care. Recent advances in the safety of health care delivery have included commitment to creating high-reliability organizations (HROs) to enhance existing quality improvement activities. This article will explore key elements of the HRO concept of deference to expertise, describe the structural elements that support nurses and other personnel in speaking up, and provide examples of practic

APA, Harvard, Vancouver, ISO, and other styles

38

Wati, Hestin Ratna, and Victoria Ari Palma Akadiati. "ANALISIS KUALITAS AUDITOR DAN FAKTOR YANG MEMPENGARUHINYA (Studi pada Auditor Pemerintah di BPKP Perwakilan Provinsi Lampung)." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 11, no. 1 (2019): 20–27. http://dx.doi.org/10.47768/gema.v11i1.9.

Full text

Abstract:

The purpose of this study is to obtain empirical evidence to be known and analyzed about theinfluence of expertise, independence and ethics on audit quality in Government Auditors at BPKPRepresentatives of Lampung Province. Expertise is the ability of an auditor, the independence of mentalattitudes that can not be influenced by others, the ethics of a set of principles or values. This researchwas conducted at BPKP Lampung Province Representative.Sampling technique using non probability sampling with purposive sampling method, thesample used as much as 52 respondents. This research includes qua

APA, Harvard, Vancouver, ISO, and other styles

39

Ryu, Haeyoung, Soo-Joon Chae, and Bomi Song. "Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea." Sustainability 13, no. 19 (2021): 10517. http://dx.doi.org/10.3390/su131910517.

Full text

Abstract:

Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute t

APA, Harvard, Vancouver, ISO, and other styles

40

Obeitoh, Ozigi Omoyi, Ishaq Alhaji Samaila, and Aliyu Sulaiman Kantudu. "The Moderating role of Audit Committee Expertise on the relationship between Board Attributes and Earnings Quality." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 1 (2024): 147–65. http://dx.doi.org/10.33003/fujafr-2024.v2i1.84.147-165.

Full text

Abstract:

This study examines the moderating role of audit committee expertise on the relationship between board attributes and earnings quality. The study carries out a panel corrected standard error (PCSE) to address this econometric challenge in an 11-year panel data. The data were sourced from the published annual reports of financial services firms listed on the Nigerian Exchange Group. The findings from the study reveal that board size, board independence, board meeting, board gender diversity, board expertise and audit committee expertise promote various measures of earnings quality. The findings

APA, Harvard, Vancouver, ISO, and other styles

41

Wang, Jundan. "The Impact of AI Teaching on Teaching Quality." International Journal of Web-Based Learning and Teaching Technologies 20, no. 1 (2025): 1–22. https://doi.org/10.4018/ijwltt.376489.

Full text

Abstract:

This study analyzed the impact of AI teaching on teaching quality, and revealed the mediating effect of student motivation and teacher expertise in the relationship of AI teaching and teaching quality.Based on the AI-TPACK theory, this study explored the impact of AI teaching on teaching quality and its mediating mechanism using questionnaires and AMOS structural equation modeling. The results show that AI teaching mainly improves teaching quality indirectly through enhancing student motivation and improving teacher expertise, rather than directly. This finding differs from the traditional vie

APA, Harvard, Vancouver, ISO, and other styles

42

Yolanda, Chintia Faras, and Sany Dwita. "Pengaruh Karakteristik Komite Audit terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 7, no. 2 (2025): 800–814. https://doi.org/10.24036/jea.v7i2.2598.

Full text

Abstract:

This study examines the effect of audit committee characteristics, namely audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity on audit quality. The population used in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this study was purposive sampling, where the sample taken was 240 companies. The statistical method used in this research is multiple linear regression analysis. The results of this study are audit committee industry expertise, audit committee legal expe

APA, Harvard, Vancouver, ISO, and other styles

43

Kaawaase, Twaha Kigongo, Catherine Nairuba, Brendah Akankunda, and Juma Bananuka. "Corporate governance, internal audit quality and financial reporting quality of financial institutions." Asian Journal of Accounting Research 6, no. 3 (2021): 348–66. http://dx.doi.org/10.1108/ajar-11-2020-0117.

Full text

Abstract:

PurposeThe purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from Uganda's financial institutions.Design/methodology/approachThis study research design is cross sectional and correlational. The study used a questionnaire survey of Chief Finance Officers, Senior Accountants and Internal audit managers of financial institutions in Uganda. Data were analyzed with the help of Statistical Package for Social Sciences.Find

APA, Harvard, Vancouver, ISO, and other styles

44

Song, Bomi. "The Joint Effects of Audit Committee Financial Expertise and Auditor Industrial Expertise on the Quality of Earnings." GLOBAL BUSINESS FINANCE REVIEW 26, no. 3 (2021): 68–87. http://dx.doi.org/10.17549/gbfr.2021.26.3.68.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Izogo, Ernest Emeka. "Structural equation test of relationship quality." International Journal of Emerging Markets 11, no. 3 (2016): 374–94. http://dx.doi.org/10.1108/ijoem-07-2015-0130.

Full text

Abstract:

Purpose – The purpose of this paper is to examine how companies can influence customers’ repurchase intention and willingness to recommend through relationship quality (RQ hereafter) constructs by leveraging customer orientation, expertise and information sharing. Design/methodology/approach – The research informants were recruited from a Southeastern Nigerian city. Data analysis was based on 303 qualified cases extracted from the 332 valid responses retrieved from the customers of retail banking services through a bank-intercept method and online survey. Findings – Except customer orientation

APA, Harvard, Vancouver, ISO, and other styles

46

Kalumendo, Rodrigue, Paluku Kazimoto, and Nirmal Kumar Betchoo. "Information systems’ effectiveness and organisational performance: a study among small and medium-sized enterprises in North Kivu Province, DR-Congo." Journal of Applied Research in Technology & Engineering 6, no. 1 (2025): 51–62. https://doi.org/10.4995/jarte.2025.22609.

Full text

Abstract:

This study aims to empirically investigate the concept of information systems’ (IS) effectiveness and its relationship with organisational performance in Small and Medium-Sized Enterprises (SMEs). Based on a literature review, the study identifies three dimensions of IS effectiveness: technological context (system quality and information quality), organisational context (users’ IS knowledge, users’ IS involvement, and top management’s IS support), and environmental context (external expertise). Data were collected from 496 SMEs and analysed using structural equation modelling (SEM) with SmartP

APA, Harvard, Vancouver, ISO, and other styles

47

Al-Rassas, Ahmed Hussein, and Hasnah Kamardin. "Earnings quality and audit attributes in high concentrated ownership market." Corporate Governance 16, no. 2 (2016): 377–99. http://dx.doi.org/10.1108/cg-08-2015-0110.

Full text

Abstract:

Purpose The purpose of this study is to examine the effect of the audit committee (AC) independence, financial expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently, ascertain whether the AC’s independence and financial expertise has a moderating effect on the relationship between internal audit function and EQ. Design/methodology/approach The study sample is 508 firms listed on the Main Market of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange) for the years 2009 to 2012. EQ was measured using two modified Jones

APA, Harvard, Vancouver, ISO, and other styles

48

Dadiroro NURHE, Florence, Festus Efe, and Lily, Iyayi. "Board Structure and Financial Reporting Quality in Quoted Non-Financial Firms in Nigeria." International Journal of Research and Review 10, no. 4 (2023): 365–80. http://dx.doi.org/10.52403/ijrr.20230445.

Full text

Abstract:

This study investigated board structure and financial reporting quality among quoted non-financial companies in Nigeria. The broad objective was to determine the relationship between, board independence, board expertise, board meetings and audit committee size and financial reporting quality among quoted companies in Nigeria. The study employed ex-post facto research design, covering a period of six years (2013 to 2018). The population size is one hundred and fourteen (114) non-financial companies in Nigeria, while fifty-nine (59) quoted companies constituted the sample size. Content analysis

APA, Harvard, Vancouver, ISO, and other styles

49

Spence, Mark, and James Thorson. "The Effect of Expertise on the Quality of Appraisal Services." Journal of Real Estate Research 15, no. 2 (1998): 205–15. http://dx.doi.org/10.1080/10835547.1998.12090923.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Sprinks, Jennifer. "Care Quality Commission wants more expertise in mental health inspections." Mental Health Practice 19, no. 1 (2015): 9. http://dx.doi.org/10.7748/mhp.19.1.9.s10.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!