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Client satisfaction and usefulness to external stakeholders from an audit client perspective
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences. (Centre for Research on Economic Relations)
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences. (Centre for Research on Economic Relations)
Department of Statistics, Uppsala University, Uppsala, Sweden .
2012 (English)In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 27, no 5, 477-499 p.Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of the paper is to develop, test, and improve a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. Design/methodology/approach: A questionnaire was mailed to audit clients, i.e. managers of Swedish limited companies with 50 or more employees; 627 useable questionnaires were returned, giving a response rate of 43 percent. Data were processed using the SEM software LISREL. Findings: The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. Signing auditor competence is positively and auditor skepticism negatively related to both client satisfaction and usefulness to external stakeholders. Research limitations/implications: The paper focuses solely on the auditor and audit team levels and uses a limited number of independent variables. Practical implications: The findings extend previous results, indicating that client relationships with both signing auditors and audit assistants affect client satisfaction positively, but have no significant connection with usefulness to external stakeholders. Consequently, it would be useful to consider organizing audit teams in which the various members have distinct roles. Originality/value: The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. © Emerald Group Publishing Limited.

Place, publisher, year, edition, pages
2012. Vol. 27, no 5, 477-499 p.
Keyword [en]
Audit clients; Auditing; Client satisfaction; External auditing; LISREL; Structural equation model; Sweden; Usefulness to external stakeholders
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-16724DOI: 10.1108/02686901211227995Scopus ID: 2-s2.0-84861533008OAI: oai:DiVA.org:miun-16724DiVA: diva2:546025
Available from: 2012-08-22 Created: 2012-08-17 Last updated: 2015-07-01Bibliographically approved

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CiteExportLink to record
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Citation style
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