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

Zuraidah Mohd-Sanusi, Yusarina Mat-Isa, Mazurai Mohamed, Teck Heang Lee, Mohd Iskandar Takiah

    Research output: Chapter in Book/Report/Conference proceedingConference contribution

    Abstract

    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.

    Original languageEnglish
    Title of host publicationISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications
    Pages614-618
    Number of pages5
    DOIs
    Publication statusPublished - 2012
    EventIEEE Symposium on Business, Engineering and Industrial Applications, ISBELA 2012 - Bandung
    Duration: 23 Sep 201226 Sep 2012

    Other

    OtherIEEE Symposium on Business, Engineering and Industrial Applications, ISBELA 2012
    CityBandung
    Period23/9/1226/9/12

    Fingerprint

    Quality of service
    Industry
    Loyalty
    Audit
    Service quality
    Audit firms

    Keywords

    • Audit benefits and challenges
    • Audit service quality
    • Client loyalty
    • Financial audit

    ASJC Scopus subject areas

    • Business and International Management
    • Industrial and Manufacturing Engineering

    Cite this

    Mohd-Sanusi, Z., Mat-Isa, Y., Mohamed, M., Lee, T. H., & Takiah, M. I. (2012). The importance of financial audit: Benefits, challenges and service quality towards client loyalty. In ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications (pp. 614-618). [6422962] https://doi.org/10.1109/ISBEIA.2012.6422962

    The importance of financial audit : Benefits, challenges and service quality towards client loyalty. / Mohd-Sanusi, Zuraidah; Mat-Isa, Yusarina; Mohamed, Mazurai; Lee, Teck Heang; Takiah, Mohd Iskandar.

    ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications. 2012. p. 614-618 6422962.

    Research output: Chapter in Book/Report/Conference proceedingConference contribution

    Mohd-Sanusi, Z, Mat-Isa, Y, Mohamed, M, Lee, TH & Takiah, MI 2012, The importance of financial audit: Benefits, challenges and service quality towards client loyalty. in ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications., 6422962, pp. 614-618, IEEE Symposium on Business, Engineering and Industrial Applications, ISBELA 2012, Bandung, 23/9/12. https://doi.org/10.1109/ISBEIA.2012.6422962
    Mohd-Sanusi Z, Mat-Isa Y, Mohamed M, Lee TH, Takiah MI. The importance of financial audit: Benefits, challenges and service quality towards client loyalty. In ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications. 2012. p. 614-618. 6422962 https://doi.org/10.1109/ISBEIA.2012.6422962
    Mohd-Sanusi, Zuraidah ; Mat-Isa, Yusarina ; Mohamed, Mazurai ; Lee, Teck Heang ; Takiah, Mohd Iskandar. / The importance of financial audit : Benefits, challenges and service quality towards client loyalty. ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications. 2012. pp. 614-618
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