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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Society of Business And Management
2021
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| 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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| _version_ | 1832718454734454784 |
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| author | Ismail, Ashari Bakri, Mohammed Hariri |
| author_facet | Ismail, Ashari Bakri, Mohammed Hariri |
| author_sort | Ismail, Ashari |
| building | UTEM Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknikal Malaysia Melaka |
| content_source | UTEM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| 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 |
| id | my.utem.eprints-26556 |
| institution | Universiti Teknikal Malaysia Melaka |
| language | en |
| publishDate | 2021 |
| publisher | Society of Business And Management |
| record_format | eprints |
| 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 |
| spellingShingle | Ismail, Ashari Bakri, Mohammed Hariri Auditee satisfaction and compliance: the mediating role of perceived service quality concerning Malaysian SMEs |
| title | 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_short | 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 |
| 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 |
| url_provider | http://eprints.utem.edu.my/ |