Service Assurance Research Articles

Influence of Quality Assurance Services towards Improving Supervision of Public Secondary Schools in Arusha City Council, Tanzania

Influence of Quality Assurance Services towards Improving Supervision of Public Secondary Schools in Arusha City Council, Tanzania

Fault-Tolerant Scheduling Mechanism for Dynamic Edge Computing Scenarios Based on Graph Reinforcement Learning

With the proliferation of Internet of Things (IoT) devices and edge nodes, edge computing has taken on much of the real-time data processing and low-latency response tasks which were previously managed by cloud computing. However, edge computing often encounters challenges such as network instability and dynamic resource variations, which can lead to task interruptions or failures. To address these issues, developing a fault-tolerant scheduling mechanism is crucial to ensure that a system continues to operate efficiently even when some nodes experience failures. In this paper, we propose an innovative fault-tolerant scheduling model based on asynchronous graph reinforcement learning. This model incorporates a deep reinforcement learning framework built upon a graph neural network, allowing it to accurately capture the complex communication relationships between computing nodes. The model generates fault-tolerant scheduling actions as output, ensuring robust performance in dynamic environments. Additionally, we introduce an asynchronous model update strategy, which enhances the model’s capability of real-time dynamic scheduling through multi-threaded parallel interactions with the environment and frequent model updates via running threads. The experimental results demonstrate that the proposed method outperformed the baseline algorithms in terms of quality of service (QoS) assurance and fault-tolerant scheduling capabilities.

Health Disparities and the Influence of Culturally Competent Care in Overall Health and Healthcare Utilization among Hispanics in a Southeastern US Community.

Introduction: This study sought to assess disparities in health/healthcare utilization for Hispanic immigrant community in Greenville County, SC. The study also assessed the role of culturally competent care perceptions on health/healthcare utilization within this growing community. Methods: Secondary administrative data collected by a large health care system in the county facilitated the assessment of health/healthcare utilization disparities using multivariate regression. Primary purposive surveys collected among Hispanic adults assessed culturally competent care perceptions and health/healthcare utilization. Culturally competent care measures included: (1) provider understanding, (2) provider communication behaviors, (3) provider assurance, and (4) interpreter service access. Results: Health disparities were present, with Hispanic residents having lower overall health and lower routine healthcare seeking behaviors compared to non-Hispanic White residents. Moreover, culturally competent care perceptions influenced overall health and healthcare-seeking behavior within this growing Hispanic community. Hispanic residents who perceived negative communication behaviors, lack of assurance, and increased interpretive service barriers reported lower overall health and lower routine healthcare seeking behaviors. Conclusions: Addressing potential cultural competency barriers may reduce health disparities among underrepresented racial/ethnic communities as they grow and become established in the Southeast, while also improving broader health equity for all communities.

Determinants of Bank Selection: A Study on Consumer Perceptions and Expectations in Albania

This study investigates the factors influencing consumer perception in selecting banking services, focusing on service quality, customer satisfaction, and brand reputation within the Albanian banking sector. Using a structured questionnaire, 213 valid responses were gathered from customers in major cities, including Durres and Tirana. The analysis involved factor analysis, reliability testing, and regression analysis to explore the relationships between the identified factors and consumer decision-making. The findings reveal that service quality, encompassing tangibles, reliability, responsiveness, assurance, and empathy, plays a critical role in shaping consumer perceptions, with assurance, reliability, and responsiveness having the most significant impact. Additionally, customer satisfaction and the bank's brand influenced the selection process significantly. The results underscore the importance of banks enhancing service quality and maintaining a strong brand reputation to attract and retain customers in a competitive market. These insights provide valuable implications for bank marketers and strategists aiming to develop effective customer-centric approaches.

Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics

Corporations increasingly seek assurance on their published environmental, social, and governance (ESG) reports. Some companies use their audit firm to assure ESG reports, while others seek assurance services from a different firm. This paper investigates the influence of boardroom-based factors – female directors and multiple directorships – on companies' choice of ESG assurance provider. Using a sample of 438 Australian company-year observations from 2010 to 2020 we find that companies with more female directors and busy boards (i.e., boards with directors having at least three concurrent directorships) are more likely to choose a Big-4 audit firm different from their incumbent financial auditor to assure their ESG reports. Based on agency, social capital and resource dependence theories, we explain this ESG assurance procurement strategy as deliberate to address the potential ethical dilemma of engaging the same audit firm for assurance of financial and non-financial information. Our findings suggest that companies with more female directors and busy boards are likelier than their counterparts to apply this ethical stance in choosing their financial auditors and ESG assurers. Implications for policymakers and regulators in designing board diversity guidelines or rules and companies in setting board diversity criteria and policies are discussed.

Analysis of Bus Public Transportation Passenger Satisfaction Level Route Manado - Tondano, North Sulawesi

Transportation has a strategic role in supporting economic development, especially in meeting the needs of transportation services for people and goods. This research aims to analyze the level of satisfaction of bus public transport passengers on the Manado - Tondano route, North Sulawesi. The methods used in this study are Importance and Performance Analysis (IPA) and Service Quality (SERVQUAL), which assess passenger perceptions and expectations of bus service quality. Data were obtained through a questionnaire survey covering five dimensions of service quality, namely Tangibles, Reliability, Responsiveness, Assurance, and Empathy. The results showed that the majority of respondents were female under the age of 20, with dominant occupations as students or college students, and income below Rp1,500,000. Based on the gap analysis between performance and expectations, it was found that all service attributes have negative values, with an average gap of -1.38, which indicates that bus services are still below passenger expectations. This research provides important implications for transportation service providers to improve service quality to meet passenger expectations.

EVALUASI PERAN APARAT PENGAWAS INTERNPEMERINTAH DALAM MANAJEMEN RISIKO PADAINSPEKTORAT KEMENTERIAN X

This study aims to evaluate the role of Government Internal Supervisory Apparatus in risk management at the Inspectorate of Ministry X, in accordance with applicable regulations. This research was conducted at Inspectorate of Ministry X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis, survey, and interviews. The results showed that The Inspectorate of the Ministry of X as Government Internal Supervisory Apparatus has not carried out its core role in implementing Enterprise Risk Management in accordance with the Institute of Internal Auditors Position Paper: The Role of Internal Auditing in Enterprise-Wide Risk Management. Core roles relate to providing objective assurance on the appropriateness and effectiveness of risk management. Other additional roles that may be carried out with adequate consideration have also not been fully implemented such as maintaining and developing the Enterprise Risk Management framework; devepoling risk management strategy for Board approval; and consolidated reporting on risk. While the roles that are not allowed to be carried out in Enterprise Risk Management are not carried out by internal auditors to maintain objectivity and independence when providing assurance services and consulting services. This research is expected to be an input to analyze the role of Government Internal Supervisory Apparatus in risk management at the Ministry of X. For other Government Agencies, this research is expected to be a reference for evaluating the appropriateness of Government Internal Supervisory Apparatus's role in risk management. For academics, the results of this study are expected to be used in subsequent studies to add insight and additional sources of information in conducting further research with a similar theme. This research has not conducted benchmarking with other government agency internal auditors regarding best practices in implementing Government Internal Supervisory Apparatus's role in risk management.

Impact of customer satisfaction on commercial banks in Nepal: Insights from a survey-based study

This study investigates how various service quality dimensions affect customer satisfaction in commercial banks across Nepal. The objective of this study is to examine the impact of key service quality dimensions (responsiveness, empathy, assurance, communication, and overall service quality) on customer satisfaction in commercial banks in Nepal. A survey-based quantitative approach was employed, collecting data from 399 customers in Nepal. The study utilizes multiple linear regression analysis and hypothesis testing to determine the relationship between these factors and customer satisfaction. The results indicate that communication, assurance, and service quality positively influence customer satisfaction, with a moderate mean score of 2.317949 out of 5 and moderate variability (SD = 0.479612). These three factors are key contributors, accounting for 41.5% of the variation in satisfaction, whereas empathy and responsiveness have weaker or insignificant impacts. The study concludes that enhancing communication and service quality is crucial for improving customer satisfaction, which is essential for sustainable growth in Nepal’s financial sector.

Greenhouse gas assurance and carbon emission performance in light of the auditor’s reputation and the country’s development level

PurposeThe objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.Design/methodology/approachBased on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.FindingsThis study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.Research limitations/implicationsOur study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.Practical implicationsOur study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.Originality/valueThis paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

The external assurance of ESG reports in Poland on the example of companies from the WIG20 index

Purpose: The article identifies the basic practices that audit companies use when auditing ESG reports in Poland after 2017. Methodology/approach: The study covered 120 ESG reports published by companies included in the WIG20 index between 2017 and 2022. The first stage of the research involved selecting companies from the research sample whose reports were externally audited. The second stage involved analyzing the contents of the assurance reports. The article also used bibliometric analysis, a critical literature review, comparative analysis, and induction and synthesis methods. Findings: The empirical research shows that out of 120 sustainability reports, only 36 were externally audited. A detailed analysis allowed the identification of audit firms’ basic practices: (1) the most common reference is to a report from an independent assurance service with limited certainty, (2) half of the reports were prepared by the “Big Four”, (3) all reports followed the International Standard for Assurance Services 3000, (4) the most common subject of the audits was GRI indicators, which were listed exhaustively in the report.Research limitations/implications: The research was conducted on a relatively small sample – only companies from the WIG20 index; additionally, the time scope of the research only covered reports from 2017–2022.Originality/value: The article contributes to the Polish literature on the subject but also has practical significance. The results of the empirical study indicate that audit reports are created with a large degree of freedom, which may negatively affect their cognitive value and comparability.

The role of integrated reporting on global warming in achieving the requirements of international auditing standard 3410 an applied study in a sample of the local environment

The research aims to evaluate the role of assurance services according to Standard 3410 in enhancing the credibility of integrated reporting on global warming and its confirmation in local refineries (Dura and Shuaiba refineries) and to identify the challenges facing the application of assurance services through integrated reporting on global warming in order to propose solutions to overcome the challenges and activate the role of assurance services in enhancing the quality of integrated reporting on global warming and to analyze the level of application of Standard 3410 in assurance services through integrated reporting on global warming, where the importance of the research appears in terms of its role in bridging the knowledge gap and achieving practical benefits, as this research is distinguished by scientific importance A prominent work that deals with a modern professional issue that has not received sufficient attention in Iraq, despite the need for it by stakeholders, as the research focuses on criterion 3410, taking into consideration The associations with the standard 3000 are that it highlights the importance of assurance services in expanding the scope of services provided by auditors, which leads to increasing the importance and role of audit offices and enhancing their position in the market and increasing The value and benefit of the auditing profession relative to the users of financial reports, thus improving the quality of their decisions and increasing their confidence in the profession, as well as exploiting the skills and experience of accountants in The field of assurance services through reliance on integrated reporting of global warming and what contributes to addressing the problems facing its application. The research was based on a main hypothesis that "there is a statistical relationship with a significant level of moral significance between integrated reporting on global warming and achieving the requirements of Standard 3410." The researcher reached a set of conclusions, the most prominent of which is that the emergence of integrated reporting represents a qualitative addition to the services provided by the auditor, as its role has changed significantly from the traditional services associated with the statements. Financial and non-financial, and the auditor has become providing new services represented in his confirmation to ensure the information and its quality, which means that his role is no longer limited to verifying financial accuracy only, but also covers other aspects to ensure transparency and accuracy in the information provided, especially with regard to global warming. Based on these conclusions, the researcher has presented a number of recommendations, the most important of which is working on preparing a proposed framework for integrated reporting on global warming to be referred to when problems occur in scientific application, including a clear and comprehensive description of the theoretical concepts associated with all types of assurance services, especially with regard to integrated reporting on global warming according to International Auditing Standard 3410 Keywords: Integrated reporting, global warming, International Auditing Standard 3410, local environment.

Corporate Governance Reforms and the Quality of Financial Information of Listed Non-Financial Services Firms in Nigeria

The increasing demand for high quality financial information by the relevant users of financial report has become a serious concern and inevitable on the management of listed non-financial services firms in Nigeria. The primary objective of this study is to examine the nexus between corporate governance reforms and the quality financial information of listed non-financial services firms in Nigeria. Using an ex-post facto as the research design for the study, data was obtained from the secondary sources through the extraction method from the annual financial reports and accounts of the listed firms for 276 firm-year observations, from 2018 to 2023 period. Out of the seventy-five (75) listed non-financial services firms in Nigerian Exchange Group as at 31st December, 2018, a sample size of fourty-six (46) listed firms were used with aid of purposive filter sampling technique. The Feasible Generalized Least Square (FGLS) regression was used as the model estimation technique for the study. Based on the regression analysis, it was found that board size, assurance services and transparency have positive significant impact on financial information quality of listed non-financial services firms in Nigeria. However, sustainability was statistically found to have insignificant impact on quality of financial information of listed non-financial services firms in Nigeria. Therefore, it is recommended that the board of directors of listed non-financial services firms in Nigeria ensure that more members are nominated to participate in the board’s decision. This is because of the fact that larger board sizes are more likely to create avenue for cross-fertilization of ideas thereby, making decisions that can safeguard, uphold and enhance the quality of the financial information of the listed non-financial services firms in Nigeria. The results also underscore the relevance of corporate governance codes and their impacts on FIQ and transparent disclosure. This study offers policy implications to regulatory agencies and standard-setters in their oversight function over the quality of financial information disclosed in annual reports.

Using Artificial Intelligence in ESG Assurance

ABSTRACT As environmental, social, and governance (ESG) reporting has become a mainstream channel for companies to communicate their commitment to sustainability issues, the need for reliable and transparent ESG reports is increasing. However, research on ESG assurance is still in its early stages. ESG assurance poses more challenges than traditional financial auditing due to the diverse subjects and types of information in ESG reports. This paper proposes using artificial intelligence (AI) technologies and exogenous data as solutions. It discusses how AI can enhance the efficiency and effectiveness of ESG assurance by assessing vast and extensive data. This paper also explores AI’s application throughout the general ESG assurance process and contributes to the discussion on providing high-quality ESG assurance services. Additionally, it provides practical implications for auditors, regulators, and stakeholders.

Key drivers of cybersecurity audit effectiveness: A neo‐institutional perspective

The aim of this paper is to analyse which factors explain the effectiveness of internal audit in providing assurance about cybersecurity risk management. On the basis of neo‐institutional theory, we hypothesize that coercive (cybersecurity regulation), normative (professionalization of internal auditors and Boards) and mimetic forces (outsourcing of cyber security assurance services) positively contribute to cybersecurity audit (CSA) effectiveness. As these forces do not come about in an interest free model, we study the role of and the interaction with other actors who shape the CSA practices—Boards and security experts. We hypothesize that Board's support to CSA and the level of internal auditors' cooperation with the first and the second line of defence positively affect CSA effectiveness. To test our hypothesis, we conducted a survey involving IT auditors and Chief Audit Executives from various industries, organizations of different sizes and countries. We examined the hypothesized relationships in a series of regression analyses. We find that normative forces (professionalization of the internal auditors and Boards' competences), Board's support to CSA and cooperation between the internal audit function (IAF) and the first two line of defence significantly explain the CSA effectiveness. We find no support for the effect of regulation as a coercive force and outsourcing as a mimetic force. We discuss potential reasons for our findings and their implications. The paper is an original analysis that advances our understanding of key drivers of CSA effectiveness and their relationships.

Aksesibilitas Pelayanan Publik bagi Penyandang Disabilitas pada Pemerintah Daerah Kabupaten Tangerang

In this study, there is an identification of a gap between what is expected and the actual reality in the efforts of the Tangerang district government in fulfilling the rights of persons with disabilities. This gap, which is called das sein and das sollen, encouraged researchers to make a thesis on the issue. The purpose of this study is to provide a detailed description of the level of accessibility of public services available to individuals with disabilities within the Tangerang Regency local government. Zeithaml, Parasuraman, and Berry (as cited in Hardiansyah, 2018: 63) propose that to assess the quality of service actually perceived by consumers, there are specific indicators of service quality that can be categorised into five categories of service quality, namely tangible, reliability, responsiveness, assurance, and empathy. The results of this study have several points 1) Incomplete regulations or technical implementation standards for public services for persons with disabilities in the form of Tangerang Regent regulations as guidelines for the implementation of Tangerang Regency PERDA No. 11/2018 concerning the protection and fulfilment of the rights of persons with disabilities; 2) The attitude of government officials towards persons with disabilities The government is one of the important actors in the successful implementation of public service accessibility for persons with disabilities. 3) Attitudes of non-disabled people towards people with disabilities and people with disabilities towards non-disabled people In addition to the government as an important actor in the successful implementation of accessibility of public services for persons with disabilities, non-disabled people have an important part in the successful implementation of public service accessibility for persons with disabilities. Suggestions for the Tangerang Regency Government, especially public service providers from the executive branch, to immediately make a Tangerang Regent Regulation (PERBUP) regarding the fulfilment of the rights of persons with disabilities so that it can become a guideline and technical guidance for all public service providers.

The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme

This study investigates the Big 4 effect for a new‐to‐the‐world audit service. Based on unique data from the Danish COVID‐19 fixed cost support scheme we analyse differences in audit fees and two measures of audit quality across Big 4 and non‐Big 4 engagements. Our findings suggest that firms engaging with Big 4 auditors experience more successful outcomes in the application process and are willing to pay a Big 4 premium for comparable assurance services. Clients of Big 4 auditors are, on average, more likely to receive full compensation, and experience fewer rejections during the application process than clients of non‐Big 4 auditors. This research has implications for policymakers and companies.

Decentralized Finance (DeFi) assurance: early evidence

Decentralized finance (DeFi) has emerged to offer traditional financial services such as lending, borrowing, and trading without intermediaries (e.g., banks). DeFi transactions are typically executed using a special digital class of contracts called smart contracts. These contracts are self-executing and hard-coded directly on a blockchain. We observe the emergence of a new class of voluntary audits that evaluate the integrity of these contracts. Using a hand-coded sample of about 8,500 smart contract audit reports, we provide some of the first evidence showing that (1) these audits are pervasive, (2) the audit firm market is composed of new technical audit firms, (3) the scope of these audits can span a variety of contract features, (4) the audit inputs and outputs differ substantively from those of conventional financial audits, and (5) the market reacts positively to the release of these audit reports, suggesting that these reports are value-relevant. These findings highlight the demand for novel assurance services driven by blockchain technology.

Relative Liability Exposure for Negligence and Financial Reporting Quality: Evidence from the Audit Interference Rule

ABSTRACT We examine how the shifting of legal liability between auditors and clients affects financial reporting quality. We exploit the state-level adoption and rejection of a common law doctrine, the Audit Interference Rule (AIR), which shifts legal liability between auditors and clients, while not affecting total legal liability. The likelihood of restatements declines following staggered rejections of the AIR that shift risk to clients. Path analysis indicates that audit fees increase following AIR rejections, suggesting that relatively greater liability exposure for clients leads to a greater demand for assurance services that, in turn, reduces the likelihood of restatements. We further find greater improvements in financial reporting quality following the rejections of the AIR among clients with higher litigation risk and larger clients. Broadly, we provide novel evidence that clients’ incentives relating to increased liability exposure appear to dominate auditors’ disincentives relating to decreased liability exposure on financial reporting quality. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: K15; M41; M42.

The Relationship Of The Quality Of Antenatal Care (Anc) Services With The Level Of Pregnant Women's Satisfaction

This study aims to explore the relationship between the quality of antenatal care (ANC) services and the satisfaction levels of pregnant women at the Kuta Raja Community Health Center, Banda Aceh. This relationship is pivotal in understanding how service quality impacts maternal satisfaction and, ultimately, maternal health outcomes. Maternal Mortality Rate (MMR) is defined as the number of mothers who die during postpartum, pregnancy, and childbirth. High MMR is often attributed to a lack of awareness and infrequent ANC visits. In 2023, only 86.25% of pregnant women attended ANC services, falling short of the 93% target. Initial observations indicated that 60% of the attendees were dissatisfied with the ANC services at the Kuta Raja Community Health Center. This analytical survey, employing a cross-sectional design, was conducted at the Kuta Raja Community Health Center. The study population included 93 pregnant women, all of whom were surveyed using a total sampling technique. Data were analyzed using univariate and bivariate analyses, with the chi-square test employed for bivariate analysis. The study found that certain quality dimensions of ANC services—responsiveness (p < 0.001), assurance (p < 0.005), empathy (p < 0.005), and tangibility (p < 0.001)—were significantly related to the satisfaction levels of pregnant women. However, reliability (p > 0.05) showed no significant relationship with satisfaction. There is a significant relationship between the responsiveness, assurance, empathy, and tangibility of ANC services and the satisfaction levels of pregnant women at the Kuta Raja Community Health Center. Conversely, reliability did not show a significant correlation with satisfaction. To improve maternal satisfaction and health outcomes, it is recommended that pregnant women regularly attend ANC services and that efforts be made to enhance the quality dimensions that impact satisfaction.

The Role of the Polish Agency for Audit Oversight and Common Courts in Disciplinary Proceedings Against Statutory Auditors: De Lege Lata and De Lege Ferenda Remarks

Abstract This article is of a scientific and research nature, covering the role of the Polish Agency for Audit Oversight (Polska Agencja Nadzoru Audytowego–PANA) and common courts in disciplinary proceedings against statutory auditors. The research aims to determine whether the provisions of Directive 2006/43/EC and Regulation (EU) 537/2014 justify assigning the aforementioned Agency the status of an authority for proceedings concerning disciplinary offences committed while performing assurance or related services in compliance with national professional standards. The provisions of European Union law regarding the role of public supervision bodies of auditors and audit firms are analysed, and the results are compared with the constitutional and systemic conditions for shaping the norms of disciplinary proceedings. Some de lege ferenda proposals regarding the regulation of disciplinary proceedings bodies in matters concerning statutory auditors are put forward.