PurposeThe purpose of this paper is to explore the relationship between audit service quality, client satisfaction and loyalty to the audit firms. SERVQUAL model was used to measure the perceptions and expectations of public listed companies on the services received from audit firms.Design/methodology/approachThe five dimensions of SERVQUAL, i.e. reliability, assurance, tangibility, empathy and responsiveness was used to measure the service quality of audit firms. The research was conducted using primary data. Questionnaires were sent to 500 public listed companies listed in Bursa Saham Malaysia for year 2005.FindingsThe public listed companies were satisfied with the tangible dimension but were dissatisfied with the other four dimensions. The most dissatisfied dimension was empathy. Customer satisfaction was found to partially mediate the relationship of reliability and customer loyalty.Research limitations/implicationsThe small sample size is a limitation of the study. Also, the study examined all services offered by audit firms. A larger sample size and focusing on a particular service would be better as the respondents would then be able to give a more focused answer. Also, the public listed companies were not analysed further into various industry types, size of firm and other corporate attributes to understand their different needs.Practical implicationsThe study defines the attributes of quality services from the clients' perspective. Once the needs are more clearly known and understood, the audit firms will be in a better position to anticipate clients' requirement rather than to react to clients' dissatisfactions.Originality/valueThe paper uses a marketing model, SERVQUAL, to measure the service quality of audit firms.
Purpose – The purpose of this paper is to validate scale measurements of dialogue, access, risk assessment and transparency (DART) constructs, as the process of value-co-creation, and then understand its effect on innovation strategy. Further, the paper explores the influence of innovation strategy on the market performance. Design/methodology/approach – The model links four dimensions of DART as building blocks of value co-creation, to the innovation strategy. Further, the model links innovation strategy to the market performance. In total, five hypotheses are postulated. Testing was conducted through structural equation modeling using PLS-SEM, utilizing data from 249 managers of telecommunication companies in Malaysia. Findings – The result of the analysis revealed dialogue, risk assessment and transparency having a significant positive relationship with innovation strategy. These results signified the importance of value co-creation to formulate an innovation strategy of the firms. The finding of the research shows that innovation strategy has a strong effect on market performance as well. Practical implications – Implementing value co-creation process facilitates companies in formulating an innovation strategy that enhances market performance significantly. Originality/value – The paper validated scale measurement of DART model which adds substantial knowledge and concepts in the areas of value co-creation process. It describes the first empirical research study on the practice of value co-creation and innovation strategy in developing country focusing on telecommunication industry. Further, the model examines the effect of DART dimensions on innovation strategy result in market performance enhancement.
External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the external auditors to evaluate the work of the internal auditors. Respondents of the study consist of those from the big four and non‐big four firms located in Kedah and Penang. A one‐quarter replicate of 28 Kempthorne's design was used to determine the experimental task. The findings of the study indicate that technical competence and scope of function are the two most important criteria that external auditors consider in their reliance on internal auditors. Malaysian Institute of Accountants (MIA), being the standard setter of the auditing standards in Malaysia, will have to develop precise and operational criteria for these factors in planning the audits. The study also shows that there was consistency in audit judgement.
Purpose -Despite the spread in usage and ownership of credit cards, few studies have examined its effect on consumer debt in developing nations. The main purpose of this paper is to understand consumers' attitude and spending behavior using credit cards. Design/methodology/approach -This study is based on a questionnaire survey conducted in Malaysia. Based on an extensive review of literature, a model is developed to identify the psychographic factors that influence the consumer attitudes toward using credit cards. Findings -The paper found support for some of the theoretical expectations and lends support to some of the earlier deviations reported in the literature. Practical implications -The findings are likely to be important to banks and financial institutions issuing credit cards, as they help managers to have a better understanding of cardholders in Malaysia and their attitude and behavior toward usage of credit cards. Originality/value -This paper makes a valuable contribution given the fact that there is a dearth of empirical studies of this nature focusing on Malaysia.
PurposeThe purpose of this study is to assess the influence firm reputation on behavioral intentions and to examine the moderating role of failure attributions in the relationship between firm reputation and behavioral intentions.Design/methodology/approachThe sample used in this study consists of 127 airline passengers in an airport in Iran. The data were collected via a structured survey.FindingsBased on the findings firm reputation has a significant and positive relationship with behavioral intention. Additionally, hierarchical regression analyses confirmed the moderating role of failure attributions in the relationship between firm reputation and behavioral intentions.Research limitations/implicationsThis study examines only one service context; consequently, the results cannot be generalized to other service industries.Practical implicationsBy understanding the important role of firm reputation, service organizations understand that carefully building and maintaining reputation is paramount for continued success as this study shows that an excellent reputation directly affects how customers respond to failures.Originality/valueAlthough, prior research has developed an understanding of the role of firm reputation on behavioral intentions, however, this study additionally examined the role of failure attributions as the moderator in this relationship.
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