More examples. 1  She rubbed sun lotion over her entire body. 2  With the back of his hand, he rubbed the stubble on his chin. 3  He rubbed his hand despairingly over his face.  The strap had rubbed against his skin and caused 1  irritation. The shoe had rubbed a raw place on her heel.
We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.
quality assurance (QA) In developing products and services, quality assurance is any systematic process of checking to see whether a product or service being developed is meeting specified requirements. Many companies have a separate department devoted to quality assurance. A quality assurance system is said to increase customer confidence and a company's credibility, to improve work processes and efficiency, and to enable a company to better compete with others.