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The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion of “internal audit quality” (IAQ).

This study is predicated on the meta-analysis of extant literature on IAQ, 56 interviews with internal auditors and AC members of public or para-public sector organizations in Canada, and archival documents published by the IIA, analyzed in the light of framing theory.

Four interpretative schemes (or frames) emerge from the analysis, called “manager,” “éminence grise,” “professional” and “watchdog.” They respectively correspond to internal auditors’, AC members’, the IIA’s and external auditors’ viewpoints and suggest radically different perspectives on how IAQ should be defined and controlled (via input, throughput, output or professional controls).

Empirically, the authors focus on rare research data. Theoretically, the authors delineate four previously undocumented competing frames of IAQ.

Practically, the various governance actors involved in assessing IAQ can learn from the study that they should confront their views to better coordinate their quality control efforts.

Highlighting the contrast between these frames is important because, so far, extant literature has predominantly focussed on only one perspective on IAQ, that of external auditors. The authors suggest that IAQ is more polysemous and complex than previously acknowledged, which justifies the qualitative and interpretive approach.

The purpose of this paper was to examine the relationship between medical malpractice claims and medical care quality in Taiwan. The Delphi technique with an expert panel was used to determine the relationship between malpractice and medical quality. A total of 371 medical malpractice claims were analyzed. Main measures included the rate and strength of malpractice cases associated with quality and the identification of the quality factors influencing the occurrence of malpractice. Results showed that malpractice claims were associated with internal medicine cases, surgery cases, pediatric cases, obstetric and gynecological cases, physicians' professional competence, non‐acceptable outcomes, complications, and poor communication. Concludes that medical malpractice cases could be avoided by increasing physicians' professional knowledge, practical skills, and communication.

Quality 4.0 is the new buzzword among quality professionals. There has been no empirical study of Quality 4.0 yet. Hence, the purpose of this paper is to investigate what are the motivations, barriers and readiness factors for Quality 4.0 implementation.

This study uses an online survey on senior quality professionals working in leading companies in Europe and America. In total, 50 participants participated in this study.

This study finds the top five motivating, barriers and readiness factors for Quality 4.0 implementation. These factors are ranked in terms of the order of importance as perceived by senior quality professionals.

This is the first empirical study on Quality 4.0 that investigates the motivation, barriers and readiness factors of Quality 4.0. This study provides a theoretical base of Quality 4.0 body of knowledge in terms of its practical relevance and adoption in modern-day organizations.

Organizations can use this study to understand what the motivation and barriers for implementing Quality 4.0. In addition, before implementation of Quality 4.0, the readiness factor for Quality 4.0 can be used by organizations to evaluate their preparedness before the actual implementation of the initiative.

This is the first empirical study on Quality 4.0 that captures the viewpoints of senior quality professionals on the motivation, barriers and readiness factors of Quality 4.0.

Over the past decade the policy debate over improving U.S. public education has focused on market solutions (charter schools, privatization, and vouchers) and teacher evaluation through high stakes standardized testing of students. In this debate, teachers and their unions are often characterized as the problem. Our research offers an alternate path in the debate, a perspective that looks at schools as systems – the way schools are organized and the way decisions are made. We focus on examples of collaboration through the creation of long-term labor-management partnerships among teachers’ unions and school administrators that improve and restructure public schools from the inside to enhance planning, decision-making, problem solving, and the ways teachers interact and schools are organized. We analyzed how these efforts were created and sustained in six public school districts over the past two decades, and what they can teach us about the impact of significant involvement of faculty and their local union leadership, working closely with district administration. We argue that collaboration between teachers, their unions, and administrators is both possible and necessary for any meaningful and lasting public school reform.

The purpose of this paper is to present the findings of a research on collaborative personal knowledge registration (PKR). It seeks to explain the interrelationship between records professionals and human resource (HR) and training professionals, as well as the views of management and quality managers on collaborative PKR. It aims to raise awareness of records professionals as specialists in information management, including personal knowledge.

Qualitative methodology was used to conduct the research. It was a multiple-case study, covering 12 organizations in Iceland. In these organizations, 32 professionals were interviewed. The research sought to understand how PKR was being facilitated, as well as how personal knowledge was made accessible and usable for employees.

The organizations had not been as successful as anticipated in PKR. The role and responsibility of records professionals was limited in the PKR process. Different professionals seemed unaware of the possible synergy effect of collaborative PKR.

There is a lack of studies that explore the juxtaposition and collaboration of records professionals and HR and training professionals in organizations. The aim of this research was to bridge this gap. Its originality lies in how it approaches diverse professions and their collaborative PKR effort. This research provides a valuable practical and theoretical contribution to a rapidly growing interdisciplinary field of information and records management. It can lay the foundation for further research into the field.

To improve organization performance and service quality, managers will want to pay attention to the major drivers of professional satisfaction and effectiveness. By providing focused professional assessment and self‐management programs throughout an organization, managers can make a balanced investment in the satisfaction of their employees and customers.

Business to business (B2B) professional services depend on inter-firm cooperation for the co-creation of value. Such cooperation rarely happens overnight; it requires time for the relationship to develop. The purpose of this research is to investigate how different performance attributes of a professional service differ with the tenure of the relationship.

This exploratory study utilizes seven years of longitudinal customer data provided by a B2B professional service firm. The firm's customers assess satisfaction, value, loyalty, performance quality and their image of the firm after each project.

Data were classified into three tenure related groups – i.e. transactional, emergent and mature relationships. MANOVA and post hoc contrasts of the average attribute scores of the three groups were conducted. The data support the conclusion that high performance in professional services is evident in mature relationships.

Data come from company archives and reflect the firm's efforts for tactical management of client relationships, not independent informant reports from randomly selected accounts.

Satisfaction surveys can be employed tactically by professional service providers to develop stronger relationships with their clients en route to co-creating extraordinary value from high levels of service quality and the client's high regard for the provider's professional qualities, such as expertise, customer focus and initiative.

To the authors' knowledge, no one has shown empirically the dramatic performance advantage stemming from relationships. This is important because theory suggests that customer relationships hold strategic value. Because they are immobile and inimitable, they represent a potential sustainable competitive advantage. However, relationships take time to develop. This begs the question of whether they are worth the time and effort to develop. In the professional service context, where buyer and seller seemingly must collaborate to co-create value, mature relationships indeed yield higher performance, compared to transactional and emerging relationships.

The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing their importance in implementing this technology effectively.

The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire.

This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor’s technical knowledge, communication skills and professional skepticism.

Remote auditing is a promising alternative to traditional methods for non-Big 4 firms, with significant implications. Effective remote audits require technical knowledge, communication skills and professional skepticism. To succeed, firms must invest in training programs that equip auditors with the necessary remote auditing techniques.

This groundbreaking study investigates the effects of remote auditing on audit quality in Jordanian non-Big 4 firms and examines the influence of auditors’ capabilities. Results show that auditors’ capabilities enhance the positive impact of remote auditing on audit quality.

The purpose of this paper is to reflect on the motivation for the 1999 paper “The impact of communication effectiveness and service quality on relationship commitment in consumer, professional services”. In doing so, it is argued that today, the importance and relevance of effective interpersonal communications to managing client relationship have never been greater. Further, this paper updates developments in this area, and importantly, offers directions for future research.

This paper reflects on the motivation and rationale of the original paper and brings to bear relevant developments in the services marketing literature in the past 15-20 years.

As the professional services sector continues to grow in all economies, the credence properties and asymmetrical nature of information flow between provider and client means that the pivotal role of effective interpersonal communications in developing and nurturing client relations continues to grow in importance. Subsequent research has examined communications style; the impact of communications in a business-to-business professional services context and linked it to client psychological comfort, co-production and value co-creation, client engagement, client experience management and empowerment.

For professional service practitioners, the findings serve as a reminder that clients, especially first-time clients, have difficulty in evaluating the outcome quality and value-for-fee paid even after purchase and consumption of the service. Hence, it serves as a reminder that interpersonal communication has a pivotal role to play in influencing client perceptions of both outcome (“what” was produced) and process quality (“how” it was produced), that is their total experience.

The original paper was cited numerous times and generated broader thinking on the role of effective interpersonal communications in a number of areas of services marketing.

The third in a series of articles that explore the nature of academic regulation in the UK. Argues that UK higher education (HE) should aspire to a regulatory regime which is based on the principle of ‘partnership in trust’. The principle would facilitate a strategic move towards institutional self‐regulation for those institutions that demonstrate effective and consistent capacity for effective regulation. Recognises that public confidence in such a model would require a complementary emphasis on collective regulation at the level of the institution and subject. Explores the idea of partnership in a climate of trust through a hypothetical model of a self‐regulating university and considers the potential for new types of relationship that could be created by applying the principle.