We develop and validate a balance sheet-based measure of accounting quality that quantifies the ability of accounting assets to measure firm-specific economic capital. The measure is based on economic theories linking a firm's economic capital (i.e., its productive capacity) to its intrinsic...

Thailand has implemented the quality assurance of education seriously in 1999 according to the National Education Acts. It is found from the past performance that it has been giving the importance to the indicators, key performance indicators and the quality components, both in internal and...

Since 2013, the European Union (EU) is negotiating with the United States of America (US) a Free Trade Agreement (FTA ), the Transatlantic Trade and Investment Partnership (TTI P). A controversial topic in the negotiations are the different quality standards in the agri-food sectors of both...

Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous survey-based data. Using this longitudinal data, we test...

The changing demands and challenging landscape of today's global economy have reshaped sectors of the economy and transform organizations. This transformation welcomes industries to develop its business acumen, invest in business process improvement and re-engineer its processes design and...

A comprehensive empirical study is performed to measure the performance of a Blockchain-based Certification Storage System in Hyperledger Fabric. This work is based on a proof of concept in the aviation industry and follows a Technical Risk & Efficacy evaluation strategy to determine the utility...

Universities are considered as a source of open innovations by producing new technology. The innovations need to be tested in licensed laboratories in order to create certified products if they are to be commercialized to the market. Many universities have established laboratories that provide...

The electrical energy is transmitted from the generating stations to the consumers through a transmission network. The effectiveness of improving voltage profile yields high transmission network efficiency and increase the capacity of transmission lines, also decrease power losses, voltage drop...

Purpose: This paper aims at identifying obstacles, benefits, leading practices and lessons learned in the transition/certification of the revised standard for quality management systems ISO 9001:2015 for organizations in various sector, countries and spanning a range of sizes....