J. Account. Public Policy 29 (2010) 296–306 Contents lists available at ScienceDirect J. Account. Public Policy journal homepage: www.elsevier.com/locate/jaccpubpol Does it add up? Early evidence on the data quality of XBRL filings to the SEC Roger Debreceny a‚*‚ Stephanie Farewell b‚ Maciej Piechocki c‚1‚ Carsten Felden d‚ André Gräning e a School of Accountancy‚ Shidler College of Business‚ University of Hawai‘i at Manoa‚ 2404 Maile Way‚ Honolulu‚ HI 96822‚ USA ¯ Department of
Premium
Juran changed himself from a poor Romanian immigrant into a world renowned quality control expert. He has had a varied successful career as an engineer‚ as a writer‚ as an educator and as a consultant. Juran has been called the “father” of quality‚ a quality “guru” and the man who “taught quality to the Japanese.” Juran has expanded the philosophies of quality from its statistical origins to what is now known as Total Quality Management. This paper contains a short summary of this great man’s achievements
Premium Quality control Joseph M. Juran Quality assurance
Citigroup Newsroom Citi Names Brian Leach Chief Risk Officer Press Release‚ February 27‚ 2008 New York – Citi today announced that Brian Leach will assume the role of Chief Risk Officer for Citi‚ reporting to Chief Executive Officer Vikram Pandit. Mr. Leach will also become Acting Chief Risk Officer for the Institutional Clients Group. In addition‚ the company named four new senior managers to the Risk organization – Suneel Bakhshi‚ Charles Monet‚ Greg Hawkins‚ and Adil Nathani – all reporting
Premium Management Operational risk Risk
Quality awards What are quality awards? Quality awards are prizes awarded for some aspect of quality performance which has been demonstrated to an organisation which normally has no responsibility for the recipient’s performance. To whom are the awards presented? Awards are offered to either individuals or organisations‚ depending on the type of award. What do the awards measure? All quality awards are made on the basis of an assessment of the applicant’s performance against certain criteria
Premium Malcolm Baldrige National Quality Award
Ishikawa’s Definition of Quality We engage in quality control in order to manufacture products with quality‚ which can satisfy the requirements of the consumer. The mere fact of meeting national standards or specifications is not the answer. It is simply not sufficient. Japanese Industrial Standards (JIS) or international standards established by the International Organization for Standardization or the International Eletrotechnical Commission are not perfect. They contain many shortcomings
Premium Management Marketing Quality
to maintain a level of quality. Especially for the businesses engaged in export business has to sustain a high level of quality to ensure better business globally. Generally quality control standards for export are set strictly‚ as this business is also holds the prestige of the country‚ whose company is doing the export. Export houses earn foreign exchange for the country‚ so it becomes mandatory to have good quality control of their products. In the garment industry quality control is practiced right
Premium Six Sigma Quality assurance Quality control
more various services with higher quality due to the increase in competition and keeping the durability and their profitability. Indeed in these years the increasing trend of competitive environment in the banking industry of the country attracted banks to the field of offering banking services expected by the customers more than before. In this issue paying attention to the effective factors on customers’ expectations and its relationship with services quality is one of the important issues of the
Premium Bank Service Customer service
www.sciedu.ca/ijba International Journal of Business Administration Vol. 2‚ No. 1; February 2011 Comparative Analysis of Business Students’ Perceptions of Service Quality Offered in Kenyan Universities Sarah Wambui Kimani (Corresponding author) The Catholic University of Eastern Africa P. O. Box 62157‚ 00200‚ Nairobi‚ Kenya Tel: +254-716-642262 E-mail: swambui@cuea‚ swambuikimani@yahoo.com Elias Kiarie Kagira Department of Business Administration‚ Africa Nazarene University (Kenya) P.O
Premium Higher education University
ensure that all parts are within tolerance before shipment to the customer‚ what is the effect on the cost of quality to the customer? Cost of quality is the cost associated with the quality of a work product. As defined by Crosby in his "Quality Is Free"‚ Cost Of Quality (COQ) has two main components: Cost Of Conformance and *Cost Of Non-Conformance. Another view is that cost of quality is the amount of money a business loses because its product or service is not done right in the first place.
Premium Costs Management
Auditor Quality 1. Introduction Over the past 20 years‚ research has been carried out to interpret audit quality and still no agreement on the method of measurement for audit quality. This is because audit quality depends on individual understandings‚ and those conceptions rely on whose perspectives are taken into consideration. The International Auditing and Assurance Standards Board’s (IAASB) lately established Framework for Audit Quality (the Framework) in the purpose to systemize the
Premium Audit Financial statements