Your concern is not much clear. Why don't you try system quality, Information quality, HR quality, and user satisfaction of institutions application.

Dr. your question is not very clear, therefore, what I understand from your question, I answered it to help you

Methods of evaluating Financial Reporting Quality:-

1. Evaluate the cash flow quality of a company;

2. Evaluate the earnings quality of a company;

3. Evaluate the quality of a company’s financial reports;

4. Indicators of balance sheet quality;

5. Indicators of cash flow quality;

6. Indicators of earnings quality;

7. Troubles that influence the quality of financial reports;

8. Sources of in a row about risk.

9. Study decline in earnings and how the accretions factor of incomes influence the pace of mean waning;

10. The concept of sustainable (importunate) incomes;

11. Use of a theoretical structure for measuring the quality of a company’s financial reports.

Overall Khan's concern is on qualitative characteristics of FR. Am I correct?

For me i think you can use earnings management as a proxy for financial reporting quality. there are several earnings management models that you can adopt to achieve the objective of examining financial reporting quality. In this regard, the quality of financial reporting will be determined by the absence of earnings management. That is my opinion

Shall use mix methology,qualitative n quantitative, such as:- indept interviews , financial ratio - ROA,ROE,PROFIT /SALE(INCOME).

Thanks for all answers... As Khan Said i am trying to Evaluate the quality of a company’s financial reports using QC approach Using a kind of checklist Used by Braam (2009). Also as Suree suggested i use mixed method with interviews ..

Ok, my openion your research quite complete.