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Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs

Audit firms must meet the needs of their auditees to achieve sustainable development. The paper aims to analyze the role of auditee satisfaction perceived service quality to affect the compliance variable in auditing service provided by SMPs to SMEs in Malaysia. Data collected via structured questio...

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Main Authors: Ismail, Ashari, Bakri, Mohammed Hariri
Format: Article
Language:English
Published: Society of Business And Management 2021
Online Access:http://eprints.utem.edu.my/id/eprint/26556/2/AUDITEE%20SATISFACTION%20AND%20COMPLIANCE%20THE%20MEDIATING%20ROLE%20OF%20PERCEIVED%20SERVICE%20QUALITY%20CONCERNING%20MALAYSIAN%20SMES.PDF
http://eprints.utem.edu.my/id/eprint/26556/
https://www.cibgp.com/pdf_10115_326c7c483ce52e39daf58d4fe54ca958.html
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spelling my.utem.eprints.265562023-03-29T14:16:06Z http://eprints.utem.edu.my/id/eprint/26556/ Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs Ismail, Ashari Bakri, Mohammed Hariri Audit firms must meet the needs of their auditees to achieve sustainable development. The paper aims to analyze the role of auditee satisfaction perceived service quality to affect the compliance variable in auditing service provided by SMPs to SMEs in Malaysia. Data collected via structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, followed by correlation analysis to establish the mediating effects of perceived service quality between the dependent and independent variables. Lastly, a regression analysis was borne on the model to test the hypotheses. The study found that auditee satisfaction correlates with perceived service quality, while both perceived service quality and auditee satisfaction were a significant relationship towards compliance. The study also showed that perceived service quality as a mediating role between auditee satisfaction and compliance was significantly based on SEM PLS analysis. The research findings are also imperative to scholars, academics, scientists, and researchers by adding to the body of current knowledge on internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because they determine Malaysian Smalls and Medium Enterprise, focusing only on retails and wholesales. Society of Business And Management 2021 Article PeerReviewed text en http://eprints.utem.edu.my/id/eprint/26556/2/AUDITEE%20SATISFACTION%20AND%20COMPLIANCE%20THE%20MEDIATING%20ROLE%20OF%20PERCEIVED%20SERVICE%20QUALITY%20CONCERNING%20MALAYSIAN%20SMES.PDF Ismail, Ashari and Bakri, Mohammed Hariri (2021) Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs. Journal of Contemporary Issues in Business and Government, 27 (2). pp. 2760-2777. ISSN 2204-1990 https://www.cibgp.com/pdf_10115_326c7c483ce52e39daf58d4fe54ca958.html 10.47750/cibg.2021.27.02.290
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 Audit firms must meet the needs of their auditees to achieve sustainable development. The paper aims to analyze the role of auditee satisfaction perceived service quality to affect the compliance variable in auditing service provided by SMPs to SMEs in Malaysia. Data collected via structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, followed by correlation analysis to establish the mediating effects of perceived service quality between the dependent and independent variables. Lastly, a regression analysis was borne on the model to test the hypotheses. The study found that auditee satisfaction correlates with perceived service quality, while both perceived service quality and auditee satisfaction were a significant relationship towards compliance. The study also showed that perceived service quality as a mediating role between auditee satisfaction and compliance was significantly based on SEM PLS analysis. The research findings are also imperative to scholars, academics, scientists, and researchers by adding to the body of current knowledge on internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because they determine Malaysian Smalls and Medium Enterprise, focusing only on retails and wholesales.
format Article
author Ismail, Ashari
Bakri, Mohammed Hariri
spellingShingle Ismail, Ashari
Bakri, Mohammed Hariri
Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs
author_facet Ismail, Ashari
Bakri, Mohammed Hariri
author_sort Ismail, Ashari
title Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs
title_short Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs
title_full Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs
title_fullStr Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs
title_full_unstemmed Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs
title_sort auditee satisfaction and compliance: the mediating role of perceived service quality concerning malaysian smes
publisher Society of Business And Management
publishDate 2021
url http://eprints.utem.edu.my/id/eprint/26556/2/AUDITEE%20SATISFACTION%20AND%20COMPLIANCE%20THE%20MEDIATING%20ROLE%20OF%20PERCEIVED%20SERVICE%20QUALITY%20CONCERNING%20MALAYSIAN%20SMES.PDF
http://eprints.utem.edu.my/id/eprint/26556/
https://www.cibgp.com/pdf_10115_326c7c483ce52e39daf58d4fe54ca958.html
_version_ 1762396466880446464
score 13.211869

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