Auditor Performance, Client Satisfaction and Client Loyalty: Evidence from Belgian Non‐Profits

Abstract

Based on a large‐scale survey, we explore auditor performance perceptions among a sample of Belgian non‐profits. In addition, we examine the relationship between (i) perceived auditor performance and client satisfaction with the auditor; and (ii) client satisfaction with and client loyalty towards the auditor. Moreover, we contrast the ability of two alternative performance scales (i.e., one borrowed from the service quality literature and the other derived from the auditing literature) in explaining overall client satisfaction with the auditor. Overall results are indicative of a high degree of satisfaction with and loyalty towards the auditor. In addition, our findings suggest that the drivers of client satisfaction (and loyalty) are behavioral, rather than economic in nature. Our results indicate that the measurement scale derived from the auditing literature is slightly better in explaining overall satisfaction with the auditor.

Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

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Do Managers Reappoint Auditor for Related Party Transactions? Evidence from Selected East Asian Countries

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The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index

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