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The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies

This study examines client satisfaction over audit services as perceived by the company management and its relationships with audit quality attributes. Comparisons of audit client satisfaction are made between Big 4 and non-Big 4 firms on the audit of Bursa Malaysia listed companies. The study emplo...

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Main Authors: Mohd Iskandar, Takiah, Rahmat, Mohd Mohid, Ismail, Hashanah
Format: Article
Language:English
Published: Faculty of Economics and Management, Universiti Putra Malaysia 2010
Online Access:http://psasir.upm.edu.my/id/eprint/17291/1/17291.pdf
http://psasir.upm.edu.my/id/eprint/17291/
http://econ.upm.edu.my/ijem/vol4_no1.htm
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spelling my.upm.eprints.172912015-07-03T02:19:18Z http://psasir.upm.edu.my/id/eprint/17291/ The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies Mohd Iskandar, Takiah Rahmat, Mohd Mohid Ismail, Hashanah This study examines client satisfaction over audit services as perceived by the company management and its relationships with audit quality attributes. Comparisons of audit client satisfaction are made between Big 4 and non-Big 4 firms on the audit of Bursa Malaysia listed companies. The study employs the Behn et al. (1997) research instrument consisting of fifteen item questionnaires of audit quality attributes and two items of client satisfaction of audit performance at the firm and team levels. The questionnaire solicits perceptions of financial controllers over the quality attributes of auditors and their level of satisfactions with audit services. Results show that quality attributes of audit firm are ranked higher than quality attributes of audit team. There is no significant difference in client satisfaction over the performance of audit between the Big 4 and non-Big 4. Further analysis shows that client satisfaction is significantly related to four audit firm quality attributes, i.e. prior experience, responsiveness, independence, and commitment of audit firm to quality audit. Results also show that client satisfaction is significantly related to certain quality attributes of audit team, i.e. experience with client, independence, involvement in the engagement, conduct of field works, and ethical and knowledgeable of accounting and auditing standards. Faculty of Economics and Management, Universiti Putra Malaysia 2010-06 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/17291/1/17291.pdf Mohd Iskandar, Takiah and Rahmat, Mohd Mohid and Ismail, Hashanah (2010) The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies. International Journal of Economics and Management, 4 (1). pp. 155-180. ISSN 1823-836X http://econ.upm.edu.my/ijem/vol4_no1.htm
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study examines client satisfaction over audit services as perceived by the company management and its relationships with audit quality attributes. Comparisons of audit client satisfaction are made between Big 4 and non-Big 4 firms on the audit of Bursa Malaysia listed companies. The study employs the Behn et al. (1997) research instrument consisting of fifteen item questionnaires of audit quality attributes and two items of client satisfaction of audit performance at the firm and team levels. The questionnaire solicits perceptions of financial controllers over the quality attributes of auditors and their level of satisfactions with audit services. Results show that quality attributes of audit firm are ranked higher than quality attributes of audit team. There is no significant difference in client satisfaction over the performance of audit between the Big 4 and non-Big 4. Further analysis shows that client satisfaction is significantly related to four audit firm quality attributes, i.e. prior experience, responsiveness, independence, and commitment of audit firm to quality audit. Results also show that client satisfaction is significantly related to certain quality attributes of audit team, i.e. experience with client, independence, involvement in the engagement, conduct of field works, and ethical and knowledgeable of accounting and auditing standards.
format Article
author Mohd Iskandar, Takiah
Rahmat, Mohd Mohid
Ismail, Hashanah
spellingShingle Mohd Iskandar, Takiah
Rahmat, Mohd Mohid
Ismail, Hashanah
The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
author_facet Mohd Iskandar, Takiah
Rahmat, Mohd Mohid
Ismail, Hashanah
author_sort Mohd Iskandar, Takiah
title The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
title_short The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
title_full The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
title_fullStr The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
title_full_unstemmed The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
title_sort relationship between audit client satisfaction and audit quality attributes: case of malaysian listed companies
publisher Faculty of Economics and Management, Universiti Putra Malaysia
publishDate 2010
url http://psasir.upm.edu.my/id/eprint/17291/1/17291.pdf
http://psasir.upm.edu.my/id/eprint/17291/
http://econ.upm.edu.my/ijem/vol4_no1.htm
_version_ 1643826472044986368
score 13.211869

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