THE ASSOCIATION BETWEEN PERCEIVED AUDIT FIRM SERVICE QUALITY AND BEHAVIOURAL INTENTIONS

Authors

  • Anja Morton Southern Cross University
  • Don Scott Southern Cross University

Abstract

The aim of this study was to develop and test an instrument for measuring service quality in an audit firm setting and then use this instrument to evaluate the influence of service quality perceptions on audit firm clients' intentions to purchase additional services. Based on qualitative research and secondary data, a questionnaire-based instrument was developed and assessed for reliability and validity. Data collected with the developed instrument was then used in a canonical correlation analysis. The developed instrument was found to be reliable and valid. It was further found that enhanced service quality was not associated with the provision of additional services but was associated with recommendations to prospective new clients and was weakly associated with retention of the audit firm.

References

Babakus, E. and Boller, G. (1992) An empirical assessment of the SERVQUAL scale.Journal of Business Research, 24 pp 253-68.

Bentler, P. (1989) EQS: Structural Equations Manual.BMDP Statistical Software, Los Angeles, CA.

Bitner, M. (1990) Evaluating service encounters: The effects of physical surroundings and employee responses.Journal of Marketing, 47 (Summer) pp 69-81.

Bloom, P. (1984) Effective marketing for professional services.Harvard Business Review, 62 (September-October) pp 102-10.

Bloom P., Smith, W. and Blackburn, R. (1990) Explaining marketing effort of professional service providers: An exploratory study.Marketing Letters, 2 (2) pp 111-27.

Boyd, H. and Westfall, R. (1972) Marketing Research(3rd Ed).Richard D Irwin, Homewood, IL.

Brown, S.and Swartz, T. (1989) A gap analysis of professional service quality.Journal of Marketing, 53 (April) pp 92-8.

Capon, N., Farley, J. and Hoenig, S. (1990) Determinants of financial performance: Ameta analysis.Management Science, 36 (October) pp 1143-59.

Carman, J. (1990) Consumer perceptions of service quality: An assessment of SERVQUAL dimensions.Journal of Retailing, 66 (Spring) pp 33-55.

Caruana, A. and Pitt, L. (1997) INTQUAL –An internal measure of service quality and the link between service quality and business performance.European Journal of Marketing, 31(8) pp 604-16.

Chui, I. and Brennan, M. (1990) The effectiveness of some techniques for improving mail survey response rates: Ameta-analysis.Marketing Bulletin, 1 pp 13-18.

Cook, L. and Verma, R. (2002) Exploring the linkages between quality system, service quality, and performance excellence: Service providers perspectives.Quality Management Journal,9 (2) pp 44-56.

Chow, C.and Rice, S. (1982) Qualified audit opinions and auditor switching.The Accounting Review, 2 (April) pp 326-35.

Corporations Act(2001) Australian Government Printer, Canberra.

Craswell, A. (1988) The association between qualified audit opinions and auditor switches.Accounting and Business Research,73(Winter) pp 23-31.

Craswell, A. (1995) Who Audits Australia?Accounting Foundation, University of Sydney, Sydney.

Craswell, A., Francis, J.and Taylor, S.(1996)The effect of audit market deregulation on the pricing of brand name reputation.Working Paper.University of Sydneyand University of Missouri.

Cronin, J. and Taylor, S. (1992) Measuring service quality: Areexamination and extension.Journal of Marketing, 56 (July) pp 55-68.

DeAngelo, L. (1981) Auditor size and audit quality.Journal of Accounting and Economics,3 (December) pp 183-99.

DeAngelo, L. (1982) Mandated successful efforts and auditor choice.Journal of Accounting and Economics,4 pp 171-204.

DeBerg,D., Kaplan, S. and Pany, K. (1991) An examination of some relationships between non-audit services and auditor change.Accounting Horizons,5(March) pp 17-28.

Downloads

Published

2007-12-30

How to Cite

Morton, A. . ., & Scott, D. . (2007). THE ASSOCIATION BETWEEN PERCEIVED AUDIT FIRM SERVICE QUALITY AND BEHAVIOURAL INTENTIONS. The Journal of Contemporary Issues in Business and Government, 13(2), 16–29. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/29