In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in firms from 26 countries. We exploit a unique multi country setting where firms are required to comply with the same set of international reporting standards. We develop an approach...

Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality. However, researchers have yet to consider how ERCs are...

Many companies promote the quality management and reliable information as a core value for the client and consider them as a critical factor of success for achieving competitiveness. The improvement of quality either at the management level or at the level of information is considered by several...

The paper highlights the part of the results of a questionnaire-based research, carried out at the level of associations of liberal professions members of the Liberal Professions Union of Romania (LPUR). It was rated the implementation of the principles of Total Quality Management (TQM) among...

The results of the research, presented in this article, have the purpose to contribute in the area of innovation management and its relation to other management systems. The research objective is to give to organizations a model of innovation management system as part of an integrated management...

The ISO 9001:2015 certificate of quality is nowadays the most renowned quality standard in the world. Standardised quality has become an imperative competitive advantage on the market for all serious business organisations. The fluctuation of the number of certificates of quality indicates to...

The paper highlights the part of the results of a research based on a questionnaire conducted at the National Institutes for Research, Development and Innovation (NIRDI) of Romania, under the coordination, under the authority or the subordination of the National Agency for Scientific Research...

Introducing and use of total quality management in organizations is very current and a complex category which, in the future, will give an incentive of its implementation in order to achieve competitive advantage. The effects of total quality management are only an indicator of further...