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The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia

This research aims to analyze the possible effects of audit firms' service quality on auditee satisfaction and the mediating role of SMP firms' corporate image in receiving audit services in Malaysia. Raw data were collected used structured questionnaires through email...

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Main Authors: Ismail, Ashari, Bakri, Mohammed Hariri, Nordin, Mohd Norazmi, Othman, Habibullah, Abdul Adis, Azaze-Azizi
Format: Article
Language:English
Published: Science Research Society 2021
Online Access:http://eprints.utem.edu.my/id/eprint/26551/2/ASHARI%20TURKISH%20JOURNAL.PDF
http://eprints.utem.edu.my/id/eprint/26551/
https://www.tojqi.net/index.php/journal/article/view/3055/2052
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spelling my.utem.eprints.265512023-08-03T14:41:55Z http://eprints.utem.edu.my/id/eprint/26551/ The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia Ismail, Ashari Bakri, Mohammed Hariri Nordin, Mohd Norazmi Othman, Habibullah Abdul Adis, Azaze-Azizi This research aims to analyze the possible effects of audit firms' service quality on auditee satisfaction and the mediating role of SMP firms' corporate image in receiving audit services in Malaysia. Raw data were collected used structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, followed by correlation analysis to establish the mediating effects of the corporate image between the dependent and independent variables. The study found that only empathy of service quality has a significant relationship with corporate image and corporate image also a significant relationship toward auditee satisfaction.In another finding, the researchers found an entire mediating effect relationship of the corporate image between assurance and auditee satisfaction.Research such as this is deemed essential to manage SME firms and audit firms alongside academics who may want to pursue the subject matter further. From the recent finding, an audit firm should be given the attention of Assurance and empathy of SERVQUAL and corporate image variable if they need to survive in the competitive environment of the economy facing the world of the pandemic of Covid-19. The research findings are also imperative to scholars by adding current knowledge on service quality,internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because it only limited to smalls and medium enterprise firms. Science Research Society 2021-07 Article PeerReviewed text en http://eprints.utem.edu.my/id/eprint/26551/2/ASHARI%20TURKISH%20JOURNAL.PDF Ismail, Ashari and Bakri, Mohammed Hariri and Nordin, Mohd Norazmi and Othman, Habibullah and Abdul Adis, Azaze-Azizi (2021) The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia. Turkish Online Journal Of Qualitative Inquiry, 12 (4). pp. 1799-1814. ISSN 1309-6591 https://www.tojqi.net/index.php/journal/article/view/3055/2052
institution Universiti Teknikal Malaysia Melaka
building UTEM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknikal Malaysia Melaka
content_source UTEM Institutional Repository
url_provider http://eprints.utem.edu.my/
language English
description This research aims to analyze the possible effects of audit firms' service quality on auditee satisfaction and the mediating role of SMP firms' corporate image in receiving audit services in Malaysia. Raw data were collected used structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, followed by correlation analysis to establish the mediating effects of the corporate image between the dependent and independent variables. The study found that only empathy of service quality has a significant relationship with corporate image and corporate image also a significant relationship toward auditee satisfaction.In another finding, the researchers found an entire mediating effect relationship of the corporate image between assurance and auditee satisfaction.Research such as this is deemed essential to manage SME firms and audit firms alongside academics who may want to pursue the subject matter further. From the recent finding, an audit firm should be given the attention of Assurance and empathy of SERVQUAL and corporate image variable if they need to survive in the competitive environment of the economy facing the world of the pandemic of Covid-19. The research findings are also imperative to scholars by adding current knowledge on service quality,internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because it only limited to smalls and medium enterprise firms.
format Article
author Ismail, Ashari
Bakri, Mohammed Hariri
Nordin, Mohd Norazmi
Othman, Habibullah
Abdul Adis, Azaze-Azizi
spellingShingle Ismail, Ashari
Bakri, Mohammed Hariri
Nordin, Mohd Norazmi
Othman, Habibullah
Abdul Adis, Azaze-Azizi
The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia
author_facet Ismail, Ashari
Bakri, Mohammed Hariri
Nordin, Mohd Norazmi
Othman, Habibullah
Abdul Adis, Azaze-Azizi
author_sort Ismail, Ashari
title The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia
title_short The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia
title_full The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia
title_fullStr The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia
title_full_unstemmed The mediating role of corporate image relationship between SERVQUAL and auditee satisfaction: The study of smalls and medium enterprise in Malaysia
title_sort mediating role of corporate image relationship between servqual and auditee satisfaction: the study of smalls and medium enterprise in malaysia
publisher Science Research Society
publishDate 2021
url http://eprints.utem.edu.my/id/eprint/26551/2/ASHARI%20TURKISH%20JOURNAL.PDF
http://eprints.utem.edu.my/id/eprint/26551/
https://www.tojqi.net/index.php/journal/article/view/3055/2052
_version_ 1773547670177054720
score 13.211869

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