The importance of financial audit: Benefits, challenges and service quality towards client loyalty

The purpose of this paper is to analyze the level of client loyalty among the companies in Malaysia by considering several factors such as the benefits and challenges of an audit as well as the audit service quality provided by the audit firm. Based on 119 responses, the results indicated strong inf...

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Published in:ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications
Main Author: Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
Format: Conference paper
Language:English
Published: 2012
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874392970&doi=10.1109%2fISBEIA.2012.6422962&partnerID=40&md5=6e30eb492e09a67037491e64336f2d10
id 2-s2.0-84874392970
spelling 2-s2.0-84874392970
Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
The importance of financial audit: Benefits, challenges and service quality towards client loyalty
2012
ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications


10.1109/ISBEIA.2012.6422962
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874392970&doi=10.1109%2fISBEIA.2012.6422962&partnerID=40&md5=6e30eb492e09a67037491e64336f2d10
The purpose of this paper is to analyze the level of client loyalty among the companies in Malaysia by considering several factors such as the benefits and challenges of an audit as well as the audit service quality provided by the audit firm. Based on 119 responses, the results indicated strong influence of audit service quality towards loyalty of the clients. Nevertheless, there is insignificant relationship contributed by audit benefits and audit challenges towards retaining clients with the audit firms. The results of the study on client loyalty have important implications to the management of the quality services provided by an audit firm. Once clients' perspectives on the dimensions of quality services are more clearly known and understood, the service providers will be in a better position to anticipate their clients' requirements rather than react to client dissatisfactions. Copyright © 2012 IEEE.


English
Conference paper

author Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
spellingShingle Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
The importance of financial audit: Benefits, challenges and service quality towards client loyalty
author_facet Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
author_sort Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
title The importance of financial audit: Benefits, challenges and service quality towards client loyalty
title_short The importance of financial audit: Benefits, challenges and service quality towards client loyalty
title_full The importance of financial audit: Benefits, challenges and service quality towards client loyalty
title_fullStr The importance of financial audit: Benefits, challenges and service quality towards client loyalty
title_full_unstemmed The importance of financial audit: Benefits, challenges and service quality towards client loyalty
title_sort The importance of financial audit: Benefits, challenges and service quality towards client loyalty
publishDate 2012
container_title ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications
container_volume
container_issue
doi_str_mv 10.1109/ISBEIA.2012.6422962
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874392970&doi=10.1109%2fISBEIA.2012.6422962&partnerID=40&md5=6e30eb492e09a67037491e64336f2d10
description The purpose of this paper is to analyze the level of client loyalty among the companies in Malaysia by considering several factors such as the benefits and challenges of an audit as well as the audit service quality provided by the audit firm. Based on 119 responses, the results indicated strong influence of audit service quality towards loyalty of the clients. Nevertheless, there is insignificant relationship contributed by audit benefits and audit challenges towards retaining clients with the audit firms. The results of the study on client loyalty have important implications to the management of the quality services provided by an audit firm. Once clients' perspectives on the dimensions of quality services are more clearly known and understood, the service providers will be in a better position to anticipate their clients' requirements rather than react to client dissatisfactions. Copyright © 2012 IEEE.
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