Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach

Abstract

The imperative to measure perceived service quality by a formative model in which it represents higher-order formative construct, consisting of reflective first-order constructs ((sub)dimensions), is defined in leading marketing literature in previous years. That approach is of special importance since model misspecifications were often occurring in perceived service quality measurement researches, which may lead to totally wrong conclusions. Furthermore, when it comes to the perceived audit service quality, according to the knowledge of the authors, this is the first implementation of the described approach. Besides the analysis of perceived quality dimensions (all of them originate from intensively used SERVQUAL instrument and are adopted to audit service quality: tangibles, reliability, responsiveness, assurance and empathy), the model included relations between quality and client’s satisfaction and loyalty. The results were obtained by processing 123 responses from Serbian companies. All dimensions of perceived quality influenced it positively and significantly (the strongest influence is related to assurance, followed by responsiveness; smaller coefficient with relatively similar value describes the influence of reliability; followed by empathy; the weakest is the impact of tangibles). Furthermore, research results pointed to the existence of positive relations between audit quality, satisfaction and loyalty. Hereby, satisfaction partially mediates the relationship between quality and loyalty.

A 3-Dimensional Frame of Reference for Prevention of Risk in Supply Chain

“…Another study using the SERV-QUAL model examined the relationship between service quality and customer satisfaction at 3-star hotels in Vietnam and identified four important factors that have a significant impact on customer satisfaction: empathy, reliability, responsiveness, and assurance (Minh and Matsui 2015). The SERVQUAL model has been applied in many different fields with various results related to service quality factors that affect customer satisfaction (Hsu and Chen 2021;Sumi and Kabir 2021;Peštović et al 2021;Menezes et al 2020;Mitropoulou and Tsoulfas 2021;Goula et al 2021;Wetzel and Hofmann 2020). Therefore, it is necessary to measure and assess supermarkets' service quality to suggest solutions for their sustainable development.…”

Innovation of Audit Business Management Models under the Conditions of Information Technology

“…By implementing real-time data feeds and automated alerts, auditors were alerted to unusual billing patterns and potential revenue leakage. This proactive approach not only minimized revenue loss but also improved customer satisfaction [16] .…”

العلاقة بین جودة المراجعة المدركة وقابلیة تقریر مراقب الحسابات عن مراجعة القوائم المالیة السنویة للقراءة: دلیل من الشركات غیر المالیة المقیدة بالبورصة المصریة

“…‫عح‬ ‫تدت‬ ‫س‬ ‫تدعحا‬ ‫اس‬ ‫لت‬ ‫تّحا‬ ‫ح‬ ‫ت‬ ‫تحا‬ ‫ظدق‬ (Boritz et al, 2016;Chang & Stone, 2019a;Smith, 2019;Chang &Stone, 2019b ;Karim & Sarkar, 2020 ;Deshmukh & Zhao, 2020;Jia & Hsiao, 2021;ALikhani et al ,2021;Salehi et al, (Hamdan et al, 2012;Lin &Lin, 2016;Khasanah, 2016;Kato&Semba, 2016;Mawardi, 2017;Pestovic et al,2021 ;Le et al,2021 ;Chen,2022 (Akhalumeh et al,2017 ;Mandour et al,2018;Blum et al,2022) ‫ح‬ ‫و‬ ‫ح‬ ‫تدمي‬ ‫تفحا‬ ‫تدحا‬ ‫كط‬ ‫ح‬ (Smii, 2016;Saha & Roy, 2016 ;Bills et al, 2016 ;Blum et et al (Alfaih,2016 ;Ugwunta et al,2018;Riccard et al,2019 ;Pestovic et al,2021;Jia & Hsiao, 2021 ;Chen,2022 (Boritz et al, 2016;Chang & Stone, 2019a;Smith, 2019 ;Chang & Stone, 2019b;Karim & Sarkar, 2020;Rautiainen et al,2021 ;ALikhani et al,2021 ;Salehi et al, Kawada & Wang, 2020;Blanco et al, 2021;Dalwai, 2021;Goicoech...…”